DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 59 - 6. INVESTASI JANGKA PENDEK
6. SHORT-TERM INVESTMENTS
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Kepemilikan saham dibaw ah 20 Share ow nership less than 20
PT Sw abina Gatra 6.189.831
6.189.831 PT Sw abina Gatra
PT Eternit Gresik 1.861.173
1.861.173 PT Eternit Gresik
PT Megah Sejahtera Bersama -
1.259.620 PT Megah Sejahtera Bersama
PT Sumatera Utara Perkasa Semen 402.000
402.000 PT Sumatera Utara Perkasa Semen
Subjumlah 8.453.004
9.712.624 Subtotal
Deposito dengan jatuh tempo Time deposits w ith maturities
lebih dari tiga bulan 1.750.000
3.550.000 of more than three months
Jumlah 10.203.004
13.262.624 Total
\
Untuk tujuan pengelompokkan instrumen keuangan, investasi saham kurang dari 20 dikelompokkan
sebagai investasi AFS. For the purpose of financial instrument classification,
investment in shares less than 20 of are classified as AFS investment.
Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42.
Details of related party transactions and balances are disclosed in Note 42.
7. PIUTANG USAHA 7. TRADE RECEIVABLES
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Pihak ketiga: Third parties:
Rupiah 3.361.998.296
3.253.008.382 Rupiah
Dong Vietnam 40.280.566
33.919.352 Vietnamese Dong
Dolar Amerika Serikat 38.517.597
22.123.403 United States Dollars
3.440.796.459 3.309.051.137
Dikurangi: Less:
Cadangan penurunan nilai 109.647.804
109.333.448 Allow ance for impairment losses
3.331.148.655 3.199.717.689
Pihak berelasi: Related parties:
Rupiah 580.579.657
648.268.837 Rupiah
Dong Vietnam 12.185.985
12.454.308 Vietnamese Dong
592.765.642 660.723.145
Dikurangi: Less:
Cadangan penurunan nilai 22.522.624
22.522.624 Allow ance for impairment losses
570.243.018 638.200.521
Jumlah 3.901.391.673
3.837.918.210 Total
Sebelum menerima
pelanggan baru,
Grup menggunakan sistem penilaian secara internal untuk
menilai potensi pelanggan. Untuk selanjutnya batasan yang diatribusikan kepada pelanggan
ditinjau minimal 2 kali setahun. Before accepting new customer, the Group uses an
internal assessment system to assess the potential customer. In addition further restrictions attributable
to the customer are evaluated at least 2 times a year. Rincian pelanggan dengan nilai piutang melebihi 5
dari jumlah saldo piutang usaha adalah sebagai berikut:
The details of the customer with the value of receivables that exceeds 5 of the total trade
receivable balance are as follows:
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 60 -
Persentase dari Persentase dari
Saldo piutang usaha total piutang usaha
Saldo piutang usaha total piutang usaha
Trade receivable As a percentage of
Trade receivable As a percentage of
PelangganCustomer balance
trade receivable balance balance
trade receivable balance
Koperasi Warga Semen Gresik 270.422.884
6,93 249.822.267
6,51
Unaudited Audited
31 DesemberDecember 31, 2016 31 MaretMarch 31, 2017
Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42.
Details of related party transactions and balances are disclosed in Note 42.
Umur piutang usaha bersih adalah sebagai berikut: The aging of net trade receivables is as follows:
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Lancar 2.817.452.763
2.500.895.876 Current
Lew at jatuh tempo: Overdue:
1 - 45 hari 501.046.679
737.460.417 1 - 45 days
46 - 135 hari 307.450.294
296.886.520 46 - 135 days
136 - 365 hari 182.631.373
214.451.073 136 - 365 days
Lebih dari 365 hari 92.810.564
88.224.324 Over 365 days
Jumlah 3.901.391.673
3.837.918.210 Total
Piutang usaha yang diungkapkan di atas termasuk jumlah yang telah jatuh tempo pada akhir periode
pelaporan dimana Grup tidak mengakui cadangan kerugian penurunan nilai piutang karena belum ada
perubahan yang signifikan dalam kualitas kredit dan jumlah piutang masih dapat dipulihkan.
Trade receivables disclosed above include amounts that are past due at the end of the reporting period
for which the Group has not recognized an allowance for impairment losses because there has
not been a significant change in credit quality and the amounts are still considered recoverable.
Mutasi cadangan kerugian penurunan nilai piutang adalah sebagai berikut:
The movement in the allowance for impairment losses on trade receivables is as follows:
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Saldo aw al 131.856.072
82.993.681 Beginning balance
Akuisisi entitas anak -
34.053.888 Acquisition of subsidiary
Penambahan Catatan 35 314.356
14.808.503 Addition Note 35
Saldo akhir 132.170.428
131.856.072 Ending balance
Dalam menentukan pemulihan dari piutang usaha, Grup mempertimbangkan setiap perubahan dalam
kualitas kredit dari piutang usaha dari tanggal awal kredit diberikan sampai dengan akhir periode
pelaporan. Konsentrasi risiko kredit terbatas karena basis pelanggan adalah besar dan tidak saling
berhubungan. In determining the recoverability of a trade
receivable, the Group considers any change in the credit quality of the trade receivable from the date
credit was initially granted up to the end of the reporting period. The concentration of credit risk is
limited as the customer base is large and unrelated.