BEBAN USAHA OPERATING EXPENSES BEBAN POKOK PENJUALAN COST OF GOODS SOLD BEBAN USAHA lanjutan OPERATING EXPENSES continued
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 Diaudit
dan Periode Enam bulan Yang Berakhir Pada Tanggal 30 Juni 2015 dan 2014 Tidak Diaudit
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS As of June 30, 2015 Unaudited and
December 31, 2014 Audited and the Six-month Periods Ended
June 30, 2015 and 2014 Unaudited Expressed in rupiah, unless otherwise stated
54 Akun ini terdiri dari:
This account consists of the following:
30 Jun. 2015 30 Jun. 2014 Jun. 30, 2015 Jun. 30, 2014
Bahan baku dan kemasan yang Raw materials and packaging
digunakan 309.119.637.702 327.274.534.106
materials used Upah langsung
62.625.332.669 64.190.616.431
Direct labor Beban pabrikasi
Manufacturing overhead Penyusutan Catatan 8
46.536.175.252 32.553.420.362
Depreciation Note 8 Utilitas
36.981.960.246 37.576.150.819
Utilities Perbaikan dan pemeliharaan
19.890.034.126 17.487.179.479
Repairs and maintenance Royalti Catatan 29 dan 30a
8.310.418.453 7.313.763.811
Royalty Notes 29 and 30a Perlengkapan produksi
3.257.033.048 3.054.427.213
Consumable supplies Asuransi
2.395.360.450 742.478.075
Insurance Lain-lain masing-masing
Others below di bawah Rp1 milyar
2.073.042.585 2.204.297.290
Rp1 billion each Total beban pabrikasi
119.444.024.160 100.931.717.049 Total manufacturing overhead
Total beban produksi 491.188.994.531 492.396.867.586
Total manufacturing cost persediaan barang jadi
finished goods inventory Saldo awal tahun
1.774.609.682 2.006.363.297
Balance at beginning of year Saldo akhir tahun
2.467.154.621 2.764.794.732
Balance at end of year
Beban Pokok Penjualan 490.496.449.592 491.638.436.151
Cost of Goods Sold
Pembelian kepada pemasok yang melebihi 10 dari penjualan neto pada periode enam bulan yang
berakhir pada tanggal 30 Juni 2015 dan 2014 berasal dari PT Indofood Sukses Makmur Tbk
Catatan 29: The following aggregate purchases from an
individual supplier which exceeded 10 of net sales for the six-month periods ended June 30,
2015 and 2014 were made from PT Indofood Sukses Makmur Tbk Note 29:
30 Jun. 2015 30 Jun. 2014 Jun. 30, 2015 Jun. 30, 2014
Total pembelian 102.060.183.400 143.610.693.000
Amount of aggregate purchases Persentase terhadap penjualan neto
9,82 15,70
Percentage to net sales
26. BEBAN USAHA 26. OPERATING EXPENSES
Rincian akun ini adalah sebagai berikut:
The details of this account are as follows:
30 Jun. 2015 30 Jun. 2014 Jun. 30, 2015 Jun. 30, 2014
Beban Penjualan Selling Expenses
Transportasi Catatan 30d 83.794.372.414
73.430.908.157 Transportation Note 30d
Persediaan kadaluarsacacat 60.335.295.267
47.524.887.004 Expireddefective inventory
Iklan dan promosi 53.949.501.014
43.425.519.794 Advertising and promotion
Gaji dan kesejahteraan karyawan 39.155.374.325
30.982.124.028 Salaries and employee benefits
Jasa distribusi Catatan 30b 19.155.538.738
16.267.078.550 Distribution fees Note 30b
Penyusutan Catatan 8 7.221.663.761
5.845.365.112 Depreciation Note 8
Sewa 2.938.234.391
2.726.272.099 Rental
Utilitas 2.827.706.624
2.124.721.942 Utilities
Perbaikan dan pemeliharaan 2.774.066.153
2.589.005.150 Repairs and maintenance
Bahan bakar 2.002.381.953
1.567.639.916 Fuel
Amortisasi 1.431.951.172
667.051.581 Amortization
Percetakan dan fotokopi 1.086.451.161
1.211.388.822 Printing and fotocopy
Lain-lain masing-masing Others below
di bawah Rp1 miliar 1.948.881.118 1.011.591.312
Rp 1 billion each
Total Beban Penjualan 278.621.418.091 229.373.553.467
Total Selling Expenses
25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 30 Juni 2015 Tidak Diaudit dan 31 Desember 2014 Diaudit
dan Periode Enam bulan Yang Berakhir Pada Tanggal 30 Juni 2015 dan 2014 Tidak Diaudit
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS As of June 30, 2015 Unaudited and
December 31, 2014 Audited and the Six-month Periods Ended
June 30, 2015 and 2014 Unaudited Expressed in rupiah, unless otherwise stated
55
26. BEBAN USAHA lanjutan 26. OPERATING EXPENSES continued
30 Jun. 2015 30 Jun. 2014 Jun. 30, 2015 Jun. 30, 2014
Beban Umum dan Administrasi General and Administrative Expenses
Gaji dan kesejahteraan karyawan 59.918.272.909
45.345.170.187 Salaries and employee benefits
Jasa profesional 5.897.412.988
4.800.074.796 Professional fees
Sewa 5.249.230.701
5.023.967.767 Rental
Utilitas 4.549.652.550
5.024.456.904 Utilities
Perbaikan dan pemeliharaan 4.022.832.403
3.913.151.569 Repairs and maintenance
Perjalanan dinas dan transportasi 3.313.591.378
2.126.667.688 Business travel and transportation
Penyusutan Catatan 8 2.597.108.444
2.145.317.705 Depreciation Note 8
Komunikasi 1.361.399.527
1.287.938.246 Communication
Penelitian dan pengembangan 1.243.654.259
2.809.362.169 Research and development
Lain-lain masing-masing Others below
di bawah Rp1 miliar 1.919.175.906
1.830.157.074 Rp1 billion each
Total Beban Umum dan Total General and
Administrasi 90.072.331.065
74.306.264.105 Administrative Expenses
Total Beban Usaha 368.693.749.156 303.679.817.572
Total Operating Expenses 27. PENDAPATAN OPERASI LAINNYA