LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
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
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
63
26. BEBAN USAHA lanjutan 26. OPERATING EXPENSES continued
2014 Disajikan Kembali
As Restated - 2015
CatatanNote 33 Beban Umum dan Administrasi
General and Administrative Expenses
Gaji dan honor 61.688.478.812
53.484.087.083 Salaries and honorarium
Jasa pihak eksternal dan Outsource services and
biaya tenaga ahli 10.460.513.874
8.827.118.203 professional fees
Tunjangan hari raya Thirteenth month salaries
dan gratifikasi 9.102.174.043
9.954.572.355 and gratuities
Penyusutan Catatan 12 7.947.751.169
5.284.424.396 Depreciation Note 12
Tunjangan 6.141.717.368
4.304.378.861 Allowances
Sewa 6.010.657.664
5.668.783.270 Rent
Pemeliharaan 5.754.755.940
6.006.871.689 Maintenance
Biaya software 4.762.153.078
4.586.884.381 Software expenses
Riset dan pengembangan 3.721.860.047
2.749.227.946 Research and development
Jamsostek 3.366.137.293
2.884.267.613 Jamsostek
Perjalanan dinas 3.325.311.217
2.986.612.713 Official travel
Perlengkapan kantor 1.869.187.744
2.018.546.781 Office supplies
Rumah tangga kantor 1.246.199.344
1.084.543.805 Office expenses
Listrik, air, minyak dan gas 2.470.746.786
2.259.693.650 Utilities
Telekomunikasi 2.160.793.565
2.220.326.430 Telecomunication
Perijinan 1.394.210.966
1.143.057.734 License
Pajak bumi dan bangunan dan kendaraan
1.203.168.674 1.121.988.798
Property and Vehicle tax Pesangon karyawan
1.060.251.984 499.564.420
Severance Pos, fotokopi dan koran
843.923.350 794.800.272
Postal, photocopy and newspaper Langganan dan iuran
533.550.551 537.157.180
Subscription and fees Lain-lain masing-masing
Others each below kurang dari Rp500 juta
6.081.142.049 6.201.491.078
Rp500 million
Sub-total 141.144.685.518 124.618.398.658
Sub-total Total
359.272.029.421 321.035.107.056 Total