PEMBIAYAAN MUSYARAKAH MUSYARAKAH FINANCING
NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND
JANUARY 1, 2010DECEMBER 31, 2009 Continued
Berikut adalah
informasi pokok
lainnya sehubungan dengan pembiayaan Musyarakah:
Below are
other major
informations on
Musyarakah financing: a. Seluruh pembiayaan Musyarakah dilakukan
dalam mata uang Rupiah. a. All Musyarakah financing are made in
Indonesian Rupiah. b. Rata-rata bagi hasil per tahun pembiayaan
Musyarakah masing-masing sebesar 11,27, 11,40, 12,22 dan 12,45 untuk tahun
2013, 2012, 2011 dan 2010. b. The average revenue sharing per annum of
Musyarakah are 11.27, 11.40, 12.22 and 12.45 in 2013, 2012, 2011 and 2010,
respectively.
c. Pembiayaan dijamin dengan agunan yang diikat dengan hak tanggungan atau surat
kuasa untuk menjual dan jaminan lain yang umumnya
diterima oleh
perbankan. Pembiayaan juga dijamin dengan jaminan
tunai berupa deposito berjangka Mudharabah Catatan
19. Manajemen
berkeyakinan agunan yang diterima tersebut cukup untuk
menutup kerugian yang mungkin timbul akibat tidak tertagihnya pembiayaan yang diberikan.
c. Financing are secured by collateral which are
legalized by deed of encumbrance, power of attorney to sell and other collaterals that are
generally accepted in the banking industries. Financing are also secured by cash
collateral, in the form of Mudharabah time deposits Note 19. Management believes
that collateral received from debtor is adequate to cover possible losses on
uncollectible financing.
d. Dalam laporan Batas Maksimum Pemberian Pembiayaan BMPP kepada Bank Indonesia
pada tanggal 30 Juni 2013, 31 Desember 2012, 2011 dan 2010 tidak terdapat
pembiayaan yang
melanggar ketentuan
BMPP. e. Rasio piutang bermasalah neto dan bruto
masing-masing sebesar 0,67 pada tanggal 30 Juni 2013.
d. As of June 30, 2013, December 31, 2012, 2011 and 2010 there are no financing
which exceeded the legal lending limit BMPP as
stated in the legal lending limit report to Bank Indonesia.
e. The ratio net and gross of Non Performing Financing
NPF is 0.67 as of June 30, 2013.
Mutasi cadangan kerugian penurunan nilai pembiayaan Musyarakah adalah sebagai berikut:
The changes in allowance for impairment losses on
Musyarakah financing are as follows:
30 JuniJune 30, 2013
2012 2011
2010 Rp000
Rp000 Rp000
Rp000 Saldo aw al
2.287.481 491.545
818.631 -
Beginning balance Penyisihan pemulihan
1.085.450 1.795.936
327.086 818.631
Provision reversal of provision Saldo akhir
3.372.931 2.287.481
491.545 818.631
Ending balance 31 DesemberDecember 31,
Manajemen berpendapat
bahwa cadangan
kerugian penurunan nilai pembiayaan Musyarakah adalah cukup untuk menutup kerugian yang
mungkin timbul
akibat tidak
tertagihnya pembiayaan.
Management believes that the allowances for impairment losses on Musyarakah financing are
adequate to cover the losses which might arise from uncollectible financing provided.
219
NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND
JANUARY 1, 2010DECEMBER 31, 2009 Continued
12. ASET TETAP 12. PREMISES AND EQUIPMENT
1 JanuariJanuary 1, Penambahan Pengurangan
30 JuniJune, 30 2013
Additions Deductions
2013 Rp 000
Rp 000 Rp 000
Rp 000 Biaya Perolehan
Cost Tanah
13.309.600 -
- 13.309.600
Land Bangunan
10.158.757 -
- 10.158.757
Buildings Perbaikan sarana dan prasarana
- 149.874
- 149.874
Household Improvement Kendaraan bermotor
3.056.020 460.951
- 3.516.971
Vehicles Inventaris kantor
12.938.715 487.711
- 13.426.426
Office equipment Jumlah
39.463.092 1.098.536
- 40.561.628
Total Akumulasi penyusutan
Accumulated depreciation Bangunan
3.345.668 233.330
- 3.578.998
Buildings Perbaikan sarana dan prasarana
- 18.734
- 18.734
Household Improvement Kendaraan bermotor
1.871.804 193.003
- 2.064.807
Vehicles Inventaris kantor
9.484.679 804.214
- 10.288.893
Office equipment Jumlah
14.702.151 1.249.281
- 15.951.432
Total Jumlah Tercatat
24.760.941 24.610.196
Net Book Value 1 Januari
31 Desember January 1,
Penambahan Pengurangan
December 31, 2012
Additions Deductions
2012 Rp 000
Rp 000 Rp 000
Rp 000 Biaya Perolehan
Cost Tanah
13.309.600 -
- 13.309.600
Land Bangunan
10.158.757 -
- 10.158.757
Buildings Kendaraan bermotor
2.720.420 341.450
5.850 3.056.020
Vehicles Inventaris kantor
10.491.153 2.447.562
- 12.938.715
Office equipment Jumlah
36.679.930 2.789.012
5.850 39.463.092
Total Akumulasi penyusutan
Accumulated depreciation Bangunan
2.879.008 466.660
- 3.345.668
Buildings Kendaraan bermotor
1.480.402 397.252
5.850 1.871.804
Vehicles Inventaris kantor
7.874.239 1.610.440
- 9.484.679
Office equipment Jumlah
12.233.649 2.474.352
5.850 14.702.151
Total Jumlah Tercatat
24.446.281 24.760.941
Net Book Value
220
NOTES TO FINANCIAL STATEMENTS FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2013 AND 2012 AND THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 AND
JANUARY 1, 2010DECEMBER 31, 2009 Continued
1 Januari 31 Desember
January 1, Penambahan
Pengurangan December 31,
2011 Additions
Deductions 2011
Rp 000 Rp 000
Rp 000 Rp 000
Biaya Perolehan Cost
Tanah 13.309.600
- -
13.309.600 Land
Bangunan 10.158.757
- -
10.158.757 Buildings
Kendaraan bermotor 2.714.070
36.300 29.950
2.720.420 Vehicles
Inventaris kantor 9.877.953
613.200 -
10.491.153 Office equipment
Jumlah 36.060.380
649.500 29.950
36.679.930 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan 2.412.348
466.660 -
2.879.008 Buildings
Kendaraan bermotor 1.085.688
424.664 29.950
1.480.402 Vehicles
Inventaris kantor 6.138.516
1.735.723 -
7.874.239 Office equipment
Jumlah 9.636.552
2.627.047 29.950
12.233.649 Total
Jumlah Tercatat 26.423.828
24.446.281 Net Book Value
1 Januari 31 Desember
January 1, Penambahan
Pengurangan December 31,
2010 Additions
Deductions 2010
Rp 000 Rp 000
Rp 000 Rp 000
Biaya Perolehan Cost
Tanah 13.309.600
- -
13.309.600 Land
Bangunan 10.158.757
- -
10.158.757 Buildings
Kendaraan bermotor 2.145.658
1.555.655 987.243
2.714.070 Vehicles
Inventaris kantor 9.418.700
459.253 -
9.877.953 Office equipment
Jumlah 35.032.715
2.014.908 987.243
36.060.380 Total
Akumulasi penyusutan Accumulated depreciation
Bangunan 2.027.457
384.891 -
2.412.348 Buildings
Kendaraan bermotor 1.180.934
745.949 841.195
1.085.688 Vehicles
Inventaris kantor 2.793.128
3.345.388 -
6.138.516 Office equipment
Jumlah 6.001.519
4.476.228 841.195
9.636.552 Total
Jumlah Tercatat 29.031.196
26.423.828 Net Book Value
Pengurangan aset tetap merupakan penjualan dan penghapusan aset tetap dengan rincian
sebagai berikut: Deductions of premises and equipment represent
the sale and write-off of premises and equipment with details as follows:
2012 2011
2010 Rp000
Rp000 Rp000
Harga jual 750
7.250 496.000
Selling price Jumlah tercatat
- -
146.048 Net book value
Keuntungan penjualan dan Gain on sale and w rite-off of
penghapusan aset tetap 750
7.250 349.952
premises and equipment
221