PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN
BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued
Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified
83
27. PENDAPATAN NETO
27. NET REVENUES
Untuk periode sembilan bulan yang berakhir 30 September
For the nine-month periods ended 30 September
2016 2015
Penjualan neto ke pihak ketiga: Net sales to third parties:
Penjualan kendaraan bermotor roda dua dan roda empat beserta suku cadangnya
10.240.343 9.274.605
Sales of two and four-wheel vehicles including the spare parts
Minyak pelumas 1.275.294
1.154.870 Oil lubricant
11.515.637 10.429.475
Pendapatan neto dari pihak ketiga: Net revenues from third parties:
Jasa keuangan 882.728
888.803 Financing service
Sewa kendaraan 794.348
815.010 Vehicle lease
1.677.076 1.703.813
13.192.713 12.133.288
Tidak ada pendapatan dari pelanggan individu yang melebihi 10 dari jumlah pendapatan neto.
No revenues earned from individual customers had value exceeding 10 of total net revenues.
28. BIAYA POKOK PENDAPATAN
28. COST OF REVENUES
Untuk periode sembilan bulan yang berakhir 30 September
For the nine-month periods ended 30 September
2016 2015
Barang dagangan 1 Januari 714.673
604.603 Merchandise inventories 1 January
Pembelian tahun berjalan 9.475.302
8.800.687 Purchases during the year
Barang dagangan 30 September 592.505
725.655 Merchandise inventories 30 September
Biaya pokok penjualan dari aktivitas dagang 9.597.470
8.679.635 Cost of sales from trading activities
Biaya pokok penjualan dari produksi sendiri: Cost of sales from own production:
Biaya bahan baku 752.824
716.071 Raw materials used
Gaji karyawan dan kompensasi lainnya 19.066
17.715 Employees’ salaries and other
compensations Biaya penyusutan aset tetap
9.515 9.398
Depreciation of fixed assets Biaya overhead lainnya
11.085 16.256
Other factory overhead Jumlah biaya produksi
792.490 759.440
Total production costs Barang jadi 1 Januari
7.982 29.486
Finished goods 1 January Barang jadi 30 September
5.867 13.339
Finished goods 30 September Biaya pokok penjualan dari aktivitas produksi
794.605 775.587
Cost of sales from production activities Biaya pendapatan dari aktivitas sewa kendaraan
581.832 606.800
Cost of revenues from vehicle lease activities Biaya pendapatan dari aktivitas jasa keuangan
342.633 350.511
Cost of revenues from financing service 11.316.540
10.412.533
Rincian pemasok dengan jumlah nilai pembelian yang melebihi 10 dari jumlah pembelian konsolidasian adalah
sebagai berikut: The details of supplier from whom the Group made
purchases with value of more than 10 of the total consolidated purchase value are as follow:
Untuk periode sembilan bulan yang berakhir 30 September
For the nine-month periods ended 30 September
2016 2015
PT Astra Honda Motor 8.653.789
8.116.856 PT Astra Honda Motor
Disajikan kembali lihat Catatan 39 As restated see Note 39
PT MITRA PINASTHIKA MUSTIKA Tbk DAN ENTITAS ANAK PT MITRA PINASTHIKA MUSTIKA Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN INTERIM KONSOLIDASIAN 30 SEPTEMBER 2016 DAN 31 DESEMBER 2015, DAN PERIODE SEMBILAN BULAN
BERAKHIR 30 SEPTEMBER 2016 DAN 2015 Lanjutan NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS
30 SEPTEMBER 2016 AND 31 DECEMBER 2015, AND NINE-MONTH PERIODS ENDED 30 SEPTEMBER 2016 AND 2015 Continued
Dalam jutaan Rupiah, kecuali dinyatakan khususIn millions of Rupiah, unless otherwise specified
84
29. BEBAN USAHA
29. OPERATING EXPENSES
Untuk periode sembilan bulan yang berakhir 30 September
For the nine-month periods ended 30 September
2016 2015
Kompensasi karyawan 511.532
500.389 Employee compensation
Kerugian penurunan nilai aset keuangan 282.244
196.481 Impairment losses of financial assets
Iklan dan promosi 180.055
139.124 Advertising and promotion
Penyimpanan dan transportasi 66.769
60.980 Transportation and storage
Penyusutan aset tetap 59.341
52.093 Depreciation of fixed assets
Sewa 46.948
40.935 Rental
Utilitas 39.723
43.772 Utilities
Biaya alih daya 39.275
33.040 Outsourcing fees
Jasa tenaga ahli 36.980
32.044 Professional fees
Perbaikan dan pemeliharaan 20.102
19.553 Repair and maintenance
Perjalanan dinas 16.490
17.584 Travelling
Biaya keanggotaan 12.334
6.234 Membership fees
Amortisasi 9.812
12.823 Amortization
Lainnya 44.640
64.792 Other
1.366.245 1.219.844
30. PENDAPATAN LAINNYA
30. OTHER INCOME
Untuk periode sembilan bulan yang berakhir 30 September
For the nine-month periods ended 30 September
2016 2015
Bea balik nama kendaraan 34.558
31.767 Vehicle registration fees
Pemulihan utang tak tertagih 32.184
18.475 Bad debt recovery
Keuntungan selisih kurs 17.360
76.625 Gain on foreign exchange
Keuntungan penjualan aset tetap 14.064
48.612 Gains on sale of fixed assets
Lainnya 28.067
26.458 Other
126.233 201.937
31. SEGMEN OPERASI
31. OPERATING SEGMENTS
Grup memiliki empat segmen operasi. Setiap segmen menawarkan produk dan jasa yang berbeda, dan dikelola
secara terpisah karena perbedaan model bisnis dan strategi pemasaran. Ikhtisar berikut menjelaskan hasil operasional
segmen operasi Grup: The Group has four reportable segments. Each segment
offers different products and services, and is managed separately because each has different business model and
marketing strategies. The following summary describes the result of the operations of the Group’s reportable segments:
• Distribusi termasuk pembelian, penjualan dan jasa atas kendaraan bermotor roda dua dan empat.
• Distribution includes purchasing, sales and services of two and four-wheel vehicles.
• Consumer parts termasuk manufaktur dan penjualan minyak pelumas atas kendaraan bermotor roda dua dan
empat. • Consumer parts includes manufacturing and sales of oil
lubricants for two-wheel and four-wheel motor vehicles. • Servis otomotif termasuk penyediaan solusi atas
transportasi. • Automotive service includes transportation solution
provider. • Jasa keuangan termasuk pembiayaan konsumen,
otomotif dan barang modal. • Financial service includes consumer, automotive and
capital goods financing.
Disajikan kembali lihat Catatan 39 As restated see Note 39
