MODAL SAHAM lanjutan SHARE CAPITAL continued
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 dan Tahun yang Berakhir pada
Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Periode Enam
Bulan yang Berakhir pada Tanggal 30 Juni 2011 Tidak Diaudit dan Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Six-Month Period Ended June 30, 2012 and Year Ended December 31, 2011
With Comparative Figures for the Six-Month Period Ended June 30, 2011 Unaudited and Years Ended
December 31, 2010 and 2009 Expressed in Rupiah, unless Otherwise Stated
71
23. PENJUALAN NETO lanjutan 23. NET SALES continued
Untuk enam bulan yang berakhir pada tanggal 30 Juni 2012 dan 2011, dan untuk tahun yang
berakhir pada tanggal 31 Desember 2011, 2010 dan 2009, tidak ada penjualan kepada pelanggan
yang melebihi 10 dari total penjualan neto. For the six months periods ended June 30, 2012
and 2011
and for
the years
ended December 31, 2011, 2010 and 2009, there are no
sales to individual customers exceeding 10 of total net sales.
24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD
Akun ini terdiri dari: This account consists of:
30 JuniJune 30, 31 DesemberDecember 31,
Enam bulanSix months Satu tahunOne year
2012 2011
2011 2010
2009
Bahan baku dan pembantu: Raw and supporting materials:
Persediaan awal 280.773.079.188
189.388.631.774 189.388.631.774
206.032.431.318 186.081.483.565
At beginning of year Pembelian-neto
138.531.365.511 169.122.996.698
330.014.306.058 150.440.874.341
143.513.963.882 Net purchases
Penghapusan persediaan -
- 2.763.953.441
- -
Write-off of inventories Persediaan akhir
294.884.314.261 234.207.423.961 280.773.079.188 189.388.631.774 206.032.431.318 At the end of year
Pemakaian bahan baku dan pembantu
124.420.130.438 124.304.204.511
235.865.905.203 167.084.673.885
123.563.016.129 Raw and supporting material used
Pemakaian pita cukai 181.276.353.177
200.011.311.799 370.875.685.127
191.598.249.408 121.554.225.711
Excise duty ribbons used Tenaga kerja langsung
13.701.618.755 13.078.830.154
26.687.719.574 28.022.948.913
25.264.139.050 Direct labor
Beban overhead 22.786.076.588
18.825.595.097 41.306.318.717
48.822.065.149 42.697.717.087
Factory overhead Beban Produksi
342.184.178.958 356.219.941.561
674.735.628.621 435.527.937.355
313.079.097.977 Cost of Production
Persediaan barang proses : Work-in-process inventory :
Persediaan awal 15.272.564.660
9.655.793.908 9.655.793.908
8.137.361.776 5.282.451.947
At beginning of year Persediaan akhir
20.817.935.950 14.530.196.272 15.272.564.660 9.655.793.908 8.137.361.776 At the end of year
Beban Pokok Produksi 336.638.807.668
351.345.539.197 669.118.857.869
434.009.505.223 310.224.188.148
Cost of Goods Manufactured Persediaan barang jadi
Finished goods : Persediaan awal
59.292.353.963 40.999.328.588
40.999.328.588 19.096.775.459
19.510.023.711 At beginning of year
Pembelian 11.259.032.844
6.423.526.605 15.049.569.706
497.156.715 361.528.041
Purchases Barang jadi untuk sampel
Finished goods for sampling dan lain-lain
1.798.335.002 1.637.005.294 1.481.762.590
3.673.362.642 1.188.374.938 and others
Persediaan akhir 56.483.433.374 65.370.770.883
59.292.353.963 40.999.328.588 19.096.775.459
At the end of year
Beban Pokok Penjualan 348.908.426.099
331.760.618.213 664.393.639.610
408.930.746.167 309.810.589.503
Cost of Goods Sold
Tidak ada pembelian dari pemasok yang melebihi 10 dari total penjualan neto masing-masing untuk
enam bulan
yang berakhir
pada tanggal
30 Juni 2012 dan 2011 dan untuk tahun yang berakhir pada tanggal 31 Desember 2011, 2010
dan 2009. There are no purchases from individual suppliers
exceeding 10 of the total net sales for the six months ended June 30, 2012 and 2011 and for the
years ended December 31, 2011, 2010 and 2009.
PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2012 dan Tahun yang Berakhir pada
Tanggal 31 Desember 2011 Dengan Angka Perbandingan untuk Periode Enam
Bulan yang Berakhir pada Tanggal 30 Juni 2011 Tidak Diaudit dan Tahun yang Berakhir pada
Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Rupiah, kecuali Dinyatakan Lain
PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Six-Month Period Ended June 30, 2012 and Year Ended December 31, 2011
With Comparative Figures for the Six-Month Period Ended June 30, 2011 Unaudited and Years Ended
December 31, 2010 and 2009 Expressed in Rupiah, unless Otherwise Stated
72
25. BEBAN USAHA 25. OPERATING EXPENSES
Akun ini terdiri dari: This account consists of:
30 JuniJune 30, 31 DesemberDecember 31,
Enam bulanSix months Satu tahunOne year
2012 2011
2011 2010
2009 Beban Penjualan
Selling Expenses
Promosi dan iklan 11.241.218.640
7.100.742.452 20.489.291.836
8.742.108.021 11.424.633.710
Promotion and advertising Gaji dan honor
10.472.556.922 10.468.880.610
20.887.875.302 16.328.062.309
13.975.778.933 Salary and honorarium
Pengurusan dan perijinan 3.850.094.176
5.505.801.006 10.360.528.610
6.110.231.765 6.012.899.211
Permit and licenses Percetakan dan perlengkapan
3.247.595.692 2.723.259.697
4.263.142.049 3.046.487.838
2.410.528.382 Printing and Supplies
Ekspedisi 2.293.863.513
2.534.234.797 4.273.943.386
2.470.824.544 2.002.153.216
Expedition Tunjangan
2.273.939.434 1.435.959.178
3.409.955.676 2.081.546.285
2.041.563.866 Allowances
Bahan bakar minyak dan parkir 1.921.137.208
1.908.443.803 3.767.930.430
3.137.954.240 3.016.932.094
Fuel and parking Akomodasi
1.170.661.915 1.261.640.473
2.703.242.787 1.848.861.160
3.427.642.629 Accomodation
Penyusutan Catatan 11 1.076.890.968
727.126.885 1.687.646.630
1.802.652.961 1.280.951.038
Depreciation Note 11 Tunjangan hari raya
1.007.725.367 739.284.923
1.493.308.683 981.692.040
720.798.516 Thirteenth month salaries
Sewa 868.617.199
1.384.821.604 2.457.955.631
1.924.963.701 2.761.783.253
Rental Sampel
812.297.685 652.202.642
1.581.762.358 1.364.885.243
1.096.337.376 Samples
Riset dan pengembangan 635.576.731
340.883.623 926.758.497
4.302.425.638 3.278.652.321
Research and development Pemeliharaan kendaraan
565.014.997 524.697.672
939.125.465 840.088.176
1.102.236.302 Maintenance for vehicles
Jamsostek 553.329.928
398.098.626 838.744.040
618.568.415 535.719.635
Jamsostek Asuransi
427.602.942 359.578.122
741.814.762 336.248.873
444.791.405 Insurance
Jasa pihak eksternal 181.543.357
2.384.548.719 3.425.386.324
- -
Outsource services Lain-lain masing-masing
Others each below kurang dari Rp500 juta
2.027.241.762 1.611.131.017
4.921.918.101 4.644.687.090
2.322.376.691 Rp500 million
Sub-total 44.626.908.436
42.061.335.849 89.170.330.567
60.582.288.299 57.855.778.578
Sub-total
Beban Administrasi General and Administrative
Dan Umum Expenses
Gaji dan honor 21.777.513.320
18.909.196.278 40.721.503.495
35.514.167.717 27.439.369.312
Salaries and honorarium Tunjang hari raya
Thirteenth month salaries dan gratifikasi
3.149.000.009 2.730.723.051
5.192.625.977 5.868.972.608
4.739.812.746 and gratuities
Penyusutan Catatan 11 2.432.243.467
2.559.302.048 5.368.243.378
5.429.783.470 4.087.003.061
Depreciation Note 11 Jasa pihak eksternal
2.227.530.603 903.464.799
1.355.672.270 2.451.943.658
641.706.097 Outsource services
Tunjangan 1.379.333.284
981.443.528 1.452.114.290
1.178.396.009 1.536.266.224
Allowances Sewa
1.252.788.615 266.559.761
647.689.096 335.961.317
367.669.841 Rent
Pemeliharaan 901.332.101
604.124.083 2.036.255.694
2.396.087.814 2.290.565.497
Maintenance Listrik, air, minyak dan gas
898.238.756 614.375.320
1.253.246.280 1.596.714.589
1.784.149.758 Utilities
Biaya tenaga ahli 894.771.569
406.540.458 1.519.026.842
47.000.000 -
Professional fees Rumah tangga kantor
768.549.297 545.118.819
832.632.710 613.918.902
1.246.364.266 Office expenses
Pesangon karyawan 664.504.470
824.264.535 911.832.420
431.210.600 533.923.425
Severance Perjalanan dinas
516.993.135 463.378.205
978.417.679 1.355.471.649
1.704.971.828 Official travel
Perlengkapan kantor 513.109.523
3.902.048.613 8.013.842.531
6.667.786.627 2.647.692.827
Office supplies Telekomunikasi
378.580.805 493.693.690
676.124.283 600.374.118
880.745.501 Telecomunication
Perijinan 362.592.391
298.403.433 464.843.572
- 1.404.205.581
License Jamsostek
319.571.739 266.837.649
538.071.757 454.649.659
389.045.197 Jamsostek
Pajak bumi dan bangunan 302.480.448
154.295.267 1.013.450.797
735.035.112 2.465.079.225
Property tax Pos, fotokopi, dan koran
250.978.422 261.279.496
537.534.453 484.793.936
434.489.476 Postal, photocopy and newspaper
Langganan dan iuran 188.640.000
187.030.200 2.318.940.100
1.097.208.724 532.940.709
Subscription and fees Lain-lain masing-masing
Others each below kurang dari Rp500 juta
2.467.882.179 2.370.230.294
4.819.507.517 8.413.669.474
995.009.490 Rp500 million
Sub-total 41.646.634.133
37.742.309.527 80.651.575.141
75.673.145.983 56.121.010.061
Sub-total
Total 86.273.542.569
79.803.645.376 169.821.905.708
136.255.434.282 113.976.788.639
Total