Sewa operasi i. Matahari AR2015 MEDRESS
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
q. Perpajakan lanjutan q. Taxation continued Manajemen secara periodik mengevaluasi posisi yang dilaporkan di Surat Pemberitahuan Tahunan SPT sehubungan dengan situasi di mana aturan pajak yang berlaku membutuhkan interpretasi. Jika perlu, manajemen menentukan provisi berdasarkan jumlah yang diharapkan akan dibayar kepada otoritas pajak. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes a provision where appropriate on the basis of amounts expected to be paid to the tax authorities.r. Pengakuan pendapatan dan beban
r. Revenue and expenses recognition
Penjualan eceran merupakan pendapatan bersih yang diperoleh dari penjualan barang dagangan. Pendapatan bersih adalah penjualan setelah dikurangi potongan penjualan dan pajak pertambahan nilai. Retail sales represent net revenues earned from the sale of trading products. Net revenues are net of sales discounts and value added tax. Pendapatan penjualan barang diakui pada saat penyerahan barang dagangan kepada pelanggan. Revenue from sales of goods is recognised when goods are delivered to customers. Pendapatan dari penjualan konsinyasi dibukukan sebesar jumlah penjualan barang konsinyasi kepada pelanggan dikurangi jumlah yang terutang kepada pemilik consignors. Revenues from consignment sales are recorded at the amount of sales of consigned goods to customers less amounts payable to consignors. Pendapatan jasa diakui pada saat jasa diberikan selama jumlah tersebut dapat diukur dengan andal. Service fees are recognised when services are performed, provided that the amount can be measured reliably. Beban diakui pada saat terjadinya berdasarkan metode akrual. Expenses are recognised when incurred on an accrual basis. s. Laba per saham s. Earnings per share Laba bersih per saham dasar dihitung dengan membagi laba bersih dengan rata- rata tertimbang dari saham yang beredar pada periode yang bersangkutan. Basic earning per share is computed by dividing profit for the year by the weighted- average number of shares outstanding during the period. Laba bersih per saham dilusian dihitung dengan membagi laba bersih dengan rata- rata tertimbang jumlah saham yang beredar ditambah dengan rata-rata tertimbang jumlah saham yang akan diterbitkan atas konversi efek yang berpotensi saham yang bersifat dilutif. Diluted earnings per share is calculated by dividing profit for the year by the weighted average number of shares outstanding plus the weighted average number of shares outstanding which would be issued on the conversion of the dilutive potential shares.Parts
» Basis Hukum Pembentukan Komite Audit Perseroan telah sesuai dengan peraturan
» Struktur dan Keanggotaan Susunan Komite Audit saat ini adalah sebagai berikut:
» Legal Basis for Establishment The Company’s Audit Commitee has complied with the
» Structure and Membership The current composition of the Audit Committee is
» Tugas dan Tanggung Jawab Tugas utama Komite Audit adalah membantu Dewan
» Duies and Responsibiliies The principal duies of the Audit Commitee are to assist
» Frekuensi dan Kehadiran Rapat Komite Audit bertemu empat kali sepanjang tahun
» Tugas dan Tanggung Jawab Komite Nominasi dan Remunerasi bertanggung jawab
» Structure and Membership The Company has changed the composiion of
» Duies and Responsibiliies The Nominaion and Remuneraion Commitee is
» Frekuensi dan Kehadiran Rapat Komite Nominasi dan Remunerasi bertemu 3 kali pada
» Meeing Frequency and Atendance The Nominaion and Remuneraion Commitee met
» Tugas dan Tanggung Jawab Komite Pemasaran bertanggung jawab untuk i
» Struktur dan Keanggotaan Komite Manajemen Risiko terdiri dari lima anggota di
» Tugas dan Tanggung Jawab Tanggung jawab Komite Manajemen Risiko adalah:
» Duies and Responsibiliies The Markeing Commitee is responsible for i ensuring
» Structure and Membership The Risk Management Commitee comprised ive
» Hotline Faksimile Email Website Surat Facsimile Email Website Mail
» UMUM GENERAL Duies and Responsibiliies The primary responsibiliies of the Risk Management
» PT Matahari Department Store Tbk the
» UMUM lanjutan GENERAL continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dasar penyusunan laporan keuangan
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Basis of preparation of the financial statements continued
» Transaksi dengan pihak-pihak berelasi Related parties transactions
» Instrumen keuangan disalinghapus Matahari AR2015 MEDRESS
» Offsetting financial instruments Matahari AR2015 MEDRESS
» Kas dan setara kas Cash and cash equivalents
» Piutang usaha dan piutang lain-lain
» Persediaan Inventories Matahari AR2015 MEDRESS
» Beban dibayar dimuka Prepaid expenses
» Sewa operasi i. Matahari AR2015 MEDRESS
» Aset tetap Matahari AR2015 MEDRESS
» Aset tetap lanjutan Matahari AR2015 MEDRESS
» Penurunan nilai aset tetap dan aset tidak lancar lainnya
» Impairment of fixed assets and other non- current assets
» Utang usaha dan utang lain-lain
» Trade payables and other payables
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan kerja lanjutan Employee benefits continued Perpajakan lanjutan Taxation continued
» Pengakuan pendapatan dan beban
» Revenue and expenses recognition
» CRITICAL ACCOUNTING ESTIMATES continued KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PERSEDIAAN INVENTORIES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» BEBAN DIBAYAR DIMUKA - SEWA PREPAID EXPENSES - LEASE
» OTHER NON-CURRENT ASSETS Dividen Dividend
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» UTANG LAIN-LAIN - PIHAK KETIGA OTHER PAYABLES - THIRD PARTIES
» AKRUAL ACCRUALS PERPAJAKAN TAXATION
» PERPAJAKAN lanjutan TAXATION continued
» PINJAMAN BANK lanjutan BANK LOANS continued
» PINJAMAN BANK lanjutan BANK LOANS continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID IN CAPITAL
» PENCADANGAN SALDO LABA DAN DIVIDEN lanjutan
» APPROPRIATION OF RETAINED EARNINGS AND DIVIDEND continued
» PENJUALAN KONSINYASI - BERSIH CONSIGNMENT SALES - NET
» BEBAN POKOK PENDAPATAN COST OF REVENUE
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE BENEFITS OBLIGATIONS
» LABA BERSIH PER SAHAM NET EARNINGS PER SHARE BIAYA KARYAWAN EMPLOYEE COSTS
» INFORMASI MENGENAI PIHAK BERELASI
» RELATED PARTY INFORMATION continued b. Transaksi dengan pihak berelasi lanjutan
» Transactions with related party continued
» RELATED PARTY INFORMATION continued c. Saldo dengan pihak berelasi lanjutan
» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN PENTING lanjutan Balances with related party continued
» SIGNIFICANT AGREEMENTS continued Balances with related party continued
» PELAPORAN SEGMEN SEGMENT REPORTING
» PELAPORAN SEGMEN lanjutan SEGMENT REPORTING continued
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued KOMITMEN COMMITMENTS
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