PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014
SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan
PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014
AND FOR THE YEARS THEN ENDED Continued
- 37 -
6. PIUTANG USAHA
6. TRADE ACCOUNTS RECEIVABLE
31122015 31122014
USD USD
a Berdasarkan pelanggan a By debtor
Pihak berelasi: Related parties:
PT Kideco Jaya Agung 5.802.615
2.443.242 PT Kideco Jaya Agung
PT Cotrans Asia 1.121.664
775.321 PT Cotrans Asia
PT Multi Tambangjaya Utama -
523.683 PT Multi Tambangjaya Utama
Jumlah 6.924.279
3.742.246 Total
Pihak ketiga: Third parties:
PT Berau Coal 5.832.450
5.874.428 PT Berau Coal
PT Kaltim Prima Coal 3.689.936
5.066.086 PT Kaltim Prima Coal
PT Adaro Indonesia 3.225.616
4.486.261 PT Adaro Indonesia
Sebuku Group 2.403.639
1.779.213 Sebuku Group
PT Indoasia Cemerlang 1.776.693
113.851 PT Indoasia Cemerlang
PT Arutmin Indonesia 740.013
- PT Arutmin Indonesia
PT Pelayaran Citramaritimindo Pratama 608.180
784.000 PT Pelayaran Citramaritimindo Pratama
PT Baramulti Sugih Sentosa 585.042
271.616 PT Baramulti Sugih Sentosa
PT Sriw ijaya Bara Logistic 557.812
- PT Sriw ijaya Bara Logistic
PT Pelayaran Sanditia Perkasa Maritim 554.400
- PT Pelayaran Sanditia Perkasa Maritim
PT Trinisyah Ersa Pratama 451.861
1.040.189 PT Trinisyah Ersa Pratama
PT Holcim Indonesia Tbk 431.996
1.642.545 PT Holcim Indonesia Tbk
PT Mitrabara Adiperdana Tbk 302.164
- PT Mitrabara Adiperdana Tbk
PT Maritim Barito Perkasa 276.364
293.828 PT Maritim Barito Perkasa
PT Amas Internasional Lines 263.804
- PT Amas Internasional Lines
Jhonlin Group 253.572
2.482.699 Jhonlin Group
PT Maritel Bahtera Abadi 251.584
92.306 PT Maritel Bahtera Abadi
PT Tenaga Baru Nuansa Persada 220.000
- PT Tenaga Baru Nuansa Persada
PT Alfa Trans Raya 189.031
189.031 PT Alfa Trans Raya
Trubaindo Group 174.240
175.330 Trubaindo Group
PT Singlurus Pratama 160.700
160.700 PT Singlurus Pratama
PT Antrang Gunung Meratus 149.901
- PT Antrang Gunung Meratus
PT Semen Bosow a Maros 143.054
- PT Semen Bosow a Maros
PT Milta Lintas Samudera 119.940
- PT Milta Lintas Samudera
PT Prima Multi Artha 110.097
- PT Prima Multi Artha
PT Borneo Indobara -
5.999.671 PT Borneo Indobara
PT Mitra Maju Sukses -
393.385 PT Mitra Maju Sukses
Brooklyn Enterprise Pte Ltd -
153.724 Brooklyn Enterprise Pte Ltd
Lain-lain masing-masing Others below USD 100
dibaw ah USD 100 ribu 1.398.923
2.251.083 thousand each
Jumlah 24.871.012
33.249.946 Total
Cadangan kerugian penurunan nilai 1.675.569
1.271.581 Allow ance for impairment losses
Jumlah 23.195.443
31.978.365 Total
Jumlah Piutang Usaha - Bersih 30.119.722
35.720.611 Trade Account Receivable - Net
PT MITRABAHTERA SEGARA SEJATI Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2015 DAN 2014
SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT Lanjutan
PT MITRABAHTERA SEGARA SEJATI Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014
AND FOR THE YEARS THEN ENDED Continued
- 38 -
31122015 31122014
USD USD
b Umur piutang usaha yang belum b Aging of trade receivable
diturunkan nilainya not impaired
Belum jatuh tempo 13.616.151
20.536.667 Not yet due
Sudah jatuh tempo Past due
1 - 30 hari 3.620.894
5.899.744 1 - 30 days
31 - 60 hari 3.149.638
1.435.804 31 - 60 days
61 - 90 hari 998.489
1.878.298 61 - 90 days
Lebih dari 90 hari 8.734.550
5.970.098 More than 90 days
Jumlah Piutang Usaha - Bersih 30.119.722
35.720.611 Trade Accounts Receivable - Net
c Berdasarkan mata uang c By currency
Dollar Amerika Serikat 23.367.989
29.870.480 U.S. Dollar
Rupiah 8.415.315
7.108.868 Rupiah
Dollar Singapura 11.987
12.844 Singapore Dollar
Jumlah 31.795.291
36.992.192 Total
Cadangan kerugian penurunan nilai 1.675.569
1.271.581 Allow ance for impairment losses
Jumlah Piutang Usaha - Bersih 30.119.722
35.720.611 Trade Accounts Receivable - Net
Jangka waktu rata-rata kredit adalah 60 hari. Tidak ada bunga yang dibebankan pada piutang usaha. Grup
mengakui cadangan kerugian penurunan nilai piutang berdasarkan analisa kemampuan pelunasan masing-
masing pelanggan. The average credit period is 60 days. No interest is
charged on trade receivables. The Group has recognized an allowance for impairment losses based
on payment capability analysis of each customer.
Mutasi cadangan kerugian penurunan nilai: Movement in the allowance for impairment losses:
31122015 31122014
USD USD
Saldo awal 1.271.581
1.038.775 Beginning balance
Impairment losses recognized Kerugian penurunan nilai piutang
426.514 232.806
on receivables Pemulihan kerugian penurunan nilai
22.526 -
Impairment losses reversed Saldo akhir
1.675.569 1.271.581
Ending balance
Termasuk dalam cadangan kerugian penurunan nilai adalah piutang usaha yang diturunkan nilainya secara
individual masing-masing sebesar USD 1.675.569 dan USD 1.271.581 pada tanggal 31 Desember 2015 dan
2014. Semua piutang usaha yang diturunkan nilainya secara individu mempunyai umur piutang lebih dari 90
hari, dan manajemen menilai bahwa rendah kemungkinan tertagihnya atas piutang tersebut. Grup
tidak memiliki jaminan atau pendukung kredit lainnya untuk menutupi risiko kredit atas piutang.
Included in the allowance for impairment losses are individually impaired trade receivables amounting to
USD 1,675,569 and USD 1,271,581 at December 31, 2015 and 2014, respectively. All of individually impaired
trade receivables balances had outstanding days of more than 90 days, and management considered that
the chance of recovery of these amounts is low. The Group does not hold any collateral or other credit
enhancements to cover its credit risks over these balances.
Manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas piutang kepada pihak ketiga
adalah cukup. Tidak diadakan cadangan kerugian penurunan nilai atas pihak berelasi karena manajemen
berpendapat seluruh piutang tersebut dapat ditagih. Management believes that the allowance for impairment
losses on trade accounts receivable from third parties is adequate. No allowance for impairment loss was
provided on receivables from related parties as management believes that all such receivables are
collectible.