BEBAN POKOK PENJUALAN COST OF SALES
28. BEBAN POKOK PENJUALAN Lanjutan
28. COST OF SALES Continued
2015 2014 Enam bulan Enam bulan Six months Six months Persediaan bahan baku Raw materials A w a l 7.072.869 11.116.845 Beginning A k h i r 9.453.640 8.648.644 Ending Persediaan dalam proses Work in process A w a l 11.839.707 20.552.676 Beginning A k h i r 11.177.734 11.802.755 Ending Persediaan produk jadi Finished goods A w a l 42.850.428 58.824.249 Beginning A k h i r 50.633.402 66.844.596 Ending Pembelian barang jadi dari Purchases of finished goods from pihak ketiga - 20.029.657 third parties Total sebelum eliminasi 845.615.601 998.962.114 Total before elimination Eliminasi 23.423.431 24.478.020 Elimination Total setelah eliminasi 822.192.170 974.484.094 Total after elimination Untuk periode enam bulan yang berakhir pada 30 Juni 2015 dan 2014, total pembelian Kelompok Usaha masing-masing sebesar Rp474,18 milliar dan Rp431,11 milliar. Rincian pemasok yang melebihi 10 dari pembelian Perusahaan dan Entitas Anak sebagai berikut: For the six-month periods ended June 30, 2015 and 2014, the total purchases of the Group amounted to Rp474.181 billion and Rp431.11 billion, respectively. The details of suppliers with purchases of more than 10 of total purchases of the Company and Subsidiaries are as follows: 2015 2014 Enam bulan Six months Six bulan Six months Persentase Persentase terhadap total terhadap total penjualan penjualan Total Percentage to Total Percentage to Total total sales Total total sales PT Agro Mitra Madani PT Agro Mitra Madani – Entitas anak 126.879.616 11,75 - 0,00 – a Subsidiary Lain-lain masing-masing - Others di bawah 10 347.302.767 32,17 24.478.018 1,79 each below 10 Total 474.182.383 43,92 24.478.018 1,79 Total Dieliminasi Eliminated 29. BEBAN USAHA 29. OPERATING EXPENSES Rincian beban usaha sebagai berikut: The detail of operating expenses were as follows: 2015 2014 Enam bulan Enam bulan Six months Six months Beban Penjualan Selling Expenses Bongkar muat dan pelabuhan 21.994.943 22.268.697 Docking and loading Komisi penjualan dan beban bank 551.772 975.193 Sales and bank commissions Lain-lain 288.503 283.944 Others Total Beban Penjualan 22.835.218 23.527.834 Total Selling Expenses PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2015 Expressed in thousands of Rupiah, unless otherwise stated 10029. BEBAN USAHA Lanjutan
29. OPERATING EXPENSES Continued
2015 2014 Enam bulan Enam bulan Six months Six months Beban Umum dan Administrasi General and Administrative Expenses Gaji dan tunjangan lainnya 102.269.935 92.619.901 Salaries and allowances Jasa profesional 19.090.461 8.929.105 Professional fees Penyusutan Catatan 11 14.666.927 14.710.251 Depreciation Note 11 Sewa 11.597.397 9.868.661 Rental Imbalan kerja karyawan Catatan 23 10.182.827 8.586.494 Retirement benefits expense Note 23 Beban kantor 8.688.640 1.750.433 Office expense Transportasi 6.292.103 5.503.904 Transportation Perjalanan dinas 5.140.872 3.328.973 Travelling Listrik, air dan komunikasi 4.891.204 4.730.550 Electricity, water and communication Beban alokasi kantor pusat 2.545.917 4.096.279 Allocation from head office Pajak 2.347.150 1.584.403 Taxes Keamanan 2.152.534 4.491.961 Security Perbaikan dan pemeliharaan 2.085.098 2.123.896 Repairs and maintenance Kontribusi dan donasi 1.918.311 1.439.659 Contribution and donation Beban administrasi lainnya masing- Other administration expenses masing di bawah Rp1 miliar 4.519.005 4.846.414 each below Rp1 billion Sub - total 198.388.381 168.610.884 Sub - total Beban umum yang dikapitalisasi General exepenses capitalized to ke tanaman belum menghasilkan 139.389 26.604 immature plantations Beban Umum dan Administrasi 198.248.992 168.584.280 General and Administrative Expenses Total 221.084.210 192.112.114 Total 30. BEBAN KEUANGAN - NETO 30. FINANCE COSTS – NET Rincian beban bunga dan keuangan sebagai berikut: The details of interest and financial expenses are as follows: 2015 2014 Enam bulan Enam bulan Six months Six months Credit Suisse, Cabang Singapura 246.979.660 207.114.948 Credit Suisse, Singapore Branch Wesel bayar yang dijamin pelunasannya terhubung Guaranteed equity-linked dengan harga saham 41.584.038 37.264.540 redeemable notes Kredit Investasi PT Bank Mandiri Investment Credit PT Bank Mandiri Persero Tbk 40.037.283 34.664.078 Persero Tbk Lain-lain - Neto 33.138.945 9.965.502 Others - Net Total 295.462.036 269.078.064 TotalParts
» PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Pendirian Perusahaan Company’s Establishment
» Penawaran Umum Saham Perdana Initial Public Offering
» Dewan Komisaris dan Direksi serta Karyawan Boards of Commissioners and Directors and
» Struktur Entitas Anak Structure of Subsidiaries
» UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan GENERAL Continued
» UMUM Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Faktor Musiman dalam Operasi Seasonality of Operations
» Penyelesaian Laporan Keuangan Konsolidasian Completion of Consolidated Financial Statements
» Dasar Penyusunan Laporan Keuangan Konsolidasian dan Pernyataan Kepatuhan
» Basis of Preparation of the Consolidated Financial Statements and Statement of Compliance
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Kombinasi bisnis Business combination
» Kas dan Setara Kas Cash and Cash Equivalents
» Instrumen Keuangan Financial Instruments
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Transaksi dengan Pihak-Pihak Berelasi Transactions with Related Parties
» Piutang Receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Beban Dibayar dimuka Prepaid
» Piutang Plasma SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Due from SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Investasi pada Entitas Asosiasi dan Entitas
» Tanaman Perkebunan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Plantations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Restricted Funds SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Proyek Pengembangan Usaha Business Development Projects
» Beban Tangguhan Hak atas Tanah Deferred Cost of Land Rights
» Dividen Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Imbalan Kerja SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Employee Benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Biaya Pinjaman Borrowing Costs
» Stock Issuance Costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» Provisi dan Kontinjensi Provisions and Contingencies
» Pengakuan Pendapatan dan Beban Revenue and Expenses Recognition
» Transaksi dan Saldo Mata Uang Asing Foreign Currency Transactions and Balances
» Pajak Penghasilan Income SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Pertimbangan Judgments CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» Estimasi dan Asumsi Estimates
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
» ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG PENTING
» CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS KAS DAN SETARA KAS
» CASH AND CASH EQUIVALENT Continued
» PIUTANG USAHA – PIHAK KETIGA TRADE RECEIVABLES – THIRD PARTIES
» PIUTANG LAIN-LAIN - PIHAK KETIGA
» PERSEDIAAN INVENTORIES PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PERSEDIAAN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» INVENTORIES Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» DUE FROM PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PIUTANG PLASMA INVESTASI PADA EFEK EKUITAS 10
» INVESTASI PADA EFEK EKUITAS Lanjutan
» Tanaman menghasilkan Mature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued TANAMAN PERKEBUNAN Lanjutan
» Tanaman belum menghasilkan Immature plantations
» TANAMAN PERKEBUNAN Lanjutan PLANTATIONS Continued
» TANAMAN PERKEBUNAN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» PLANTATIONS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» ASET TETAP Lanjutan FIXED ASSETS Continued
» ASET TETAP Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» FIXED ASSETS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» GOODWILL PT Bakrie Sumatera Plantations Tbk 30 June 2015
» DANA YANG DIBATASI PENGGUNAANYA RESTRICTED FUNDS
» Proyek Sarolangun Sarolangun Project
» PROYEK PENGEMBANGAN USAHA Lanjutan
» BEBAN TANGGUHAN HAK ATAS TANAH DEFERRED COSTS OF LAND RIGHTS
» PINJAMAN BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» PINJAMAN BANK JANGKA PENDEK Lanjutan SHORT-TERM BANK LOANS Continued
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG USAHA - PIHAK KETIGA Lanjutan
» TRADE PAYABLES - THIRD PARTIES Continued
» BEBAN MASIH HARUS DIBAYAR ACCRUED EXPENSES
» UTANG DIVIDEN DIVIDENDS PAYABLE
» UANG MUKA PENJUALAN ADVANCES ON SALES
» PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG Lanjutan LONG-TERM DEBTS Continued
» PINJAMAN JANGKA PANJANG Lanjutan
» LONG-TERM DEBTS Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY
» LIABILITAS IMBALAN KERJA KARYAWAN EMPLOYEE BENEFITS LIABILITY Continued
» LIABILITAS IMBALAN KERJA KARYAWAN
» EMPLOYEE BENEFITS LIABILITY Continued
» Modal ditempatkan dan disetor penuh Issued and fully paid
» MODAL SAHAM Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» Cadangan umum General reserve
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL SELISIH KURS KARENA PENJABARAN LAPORAN KEUANGAN
» EXCHANGE DIFFERENCES DUE TO FINANCIAL STATEMENTS TRANSLATION PENJUALAN NETO NET SALES
» PENJUALAN NETO Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» NET SALES Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN Lanjutan
» BEBAN USAHA OPERATING EXPENSES
» BEBAN KEUANGAN - NETO FINANCE COSTS – NET
» LAIN-LAIN - NETO MISCELLANEOUS – NET
» Pajak dibayar Dimuka Prepaid tax
» Taksiran tagihan kelebihan pajak Estimated claims for tax refund
» Manfaat beban pajak penghasilan Income tax benefits expense
» PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan TAXATION Continued
» Pajak tangguhan Deferred tax
» Peraturan Pemerintah Government Regulations
» PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan PERPAJAKAN Lanjutan
» Piutang lain-lain Other receivables
» Piutang pihak berelasi Due from related parties
» Kompensasi Manajemen Kunci Key Management Compensation
» Hubungan dan Sifat Transaksi Pihak Berelasi Relationship and Nature of Related Parties
» LABA PER SAHAM EARNING PER SHARE
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN SIGNIFICANT AGREEMENTS AND COMMITMENTS
» PERJANJIAN DAN IKATAN YANG SIGNIFIKAN
» SIGNIFICANT AGREEMENTS AND COMMITMENTS
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN Lanjutan SEGMENT INFORMATION continued
» INFORMASI SEGMEN Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» SEGMENT INFORMATION continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS BERSYARAT CONTINGENCIES PT Bakrie Sumatera Plantations Tbk 30 June 2015
» LIABILITAS BERSYARAT Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» CONTINGENCIES Continued PT Bakrie Sumatera Plantations Tbk 30 June 2015
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO KEUANGAN
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» MANAJEMEN MODAL CAPITAL MANAGEMENT
» MANAJEMEN MODAL Lanjutan PT Bakrie Sumatera Plantations Tbk 30 June 2015
» ASET TIDAK LANCAR YANG DIMILIKI UNTUK DIJUAL DAN OPERASI YANG DIHENTIKAN
» NON-CURRENT ASSETS CLASSIFIED AS HELD FOR SALE AND DISCONTINUED OPERATIONS
» INFORMASI TAMBAHAN ARUS KAS SUPPLEMENTARY OF CASH FLOWS ACTIVITIES
» KELANGSUNGAN USAHA GOING CONCERN
» STANDAR AKUNTANSI YANG BARUREVISIAN REVISEDNEW ACCOUNTING STANDARDS
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