25,457,040 Annual Report 2015 PT GMF AeroAsia
Analisis Kinerja Keuangan
Analysis of Financial Performance KILAS KINERJA
Performance Highlights
PEMEGANG SAHAM DAN PEMANGKU KEPENTINGAN
Report to Shareholders and Stakeholders
Company Proile
Business Suport Review
MANAJEMEN
Management Discussion and Analysis
164
Laporan Tahunan 2015 | Annual Report
Graik Kas dan Setara Kas Tahun 2011-2015 USD Chart of Cash and Cash Equivalent in 2011-2015 USD
Informasi lebih lanjut mengenai kas dan setara kas akan dibahas di sub bab selanjutnya yaitu Analisis Arus Kas pada
Laporan Ini. Detailed information of cash and cash equivalent will be
discussed in further sub-chapter; Analysis of Cash Flow in this annual report.
Kas Dibatasi Penggunaannya
Kas yang dibatasi penggunaannya terdiri dari komponen kas perusahaan yang digunakan sebagai jaminan atas
pinjaman dari pihak berelasi. Kas dibatasi penggunaannya menurun 59.22 menjadi USD195,366 dibandingkan
tahun 2014 sebesar USD479,072. Komposisi kas dibatasi penggunaannya berdasarkan mata uang terdiri dari
mata uang Rupiah sebesar USD182,936 dan mata uang US Dollar sebesar USD12,430. Penurunan kas dibatasi
penggunaannya terutama disebabkan oleh penurunan pinjaman bank yang mewajibkan adanya jaminan dalam
bentuk kas.
Cash limited by the user
Cash limited by the users consist of corporate cash used as assurance of loans from related parties. Cash limited by
the users decreased by 59.22 to USD195,366 compared to that in 2014 amounting to USD 479.072. Cash limited by
the user is based on Rupiah currency amounting to USD 182.936 and US Dollar currency amounting to USD12.430.
This decrease was mainly due to the decrease of trade loans which needed assuarance in cash as a must.
6,784,650 17,330,140
6,784,650 20,368,358
25,457,040
2011 2013
2012 2014
2015
Corporate Governance
PERUSAHAAN
Corporate Social Responsibility
Audited Financial Statements
ANNUAL REPORT AWARD 2015
Reference of 2015 Annual Report Award Criteria
165
Laporan Tahunan 2015 | Annual Report
Piutang Usaha
Perusahaan memiliki kebijakan pembayaran pelanggan Customer Remittance Policy
untuk memastikan bahwa transaksi yang menghasilkan pendapatan dilakukan
dengan pelanggan yang mempunyai catatan kredit yang baik, penentuan batasan kredit, syarat penjualan, batasan
piutang dan penentuan pola pembayaran sesuai data perilaku pembayaran sebelumnya.
Sebelum menerima pelanggan baru, Perusahaan akan menghitung penilaian pelanggan dengan
mempertimbangkan aspek penagihan, penjualan dan bisnis di masa depan. Kemudian Perusahaan
akan menentukan batasan nilai kredit masing-masing pelanggan sesuai hasil penilaian. Batasan nilai kredit
pelanggan akan dievaluasi secara berkala.
Piutang usaha meningkat 36.27 menjadi USD50,200,745 dibandingkan tahun 2014 sebesar USD36,837,964.
Peningkatan piutang usaha terutama disebabkan oleh peningkatan piutang kepada pihak berelasi terutama
disebabkan karena adanya peningkatan pekerjaan, sedangkan peningkatan piutang pihak ketiga dikarenakan
meningkatnya jumlah pelanggan.
Trade account receivable
Corporate policy takes responsibility in paying Customer Remittance Policy to ensure transaction represents income
done by customers who have good credits record, the determination of credit limit, limit of receivables, and
determining the patern of payment in accordance with the regulation determined.
Before confirming new customers, corporate considers billing aspects, selling and further business. Then,
corporate determines the limit of receivables each based on possibility result. Corporate will evaluate customers’
limit of receivables periodically.
Trade accounts receivable increased by 36.27 amounting to USD 50.200.745 compared to that in 2014 amounting
to USD 36.837.964. This increase was mainly due to the increase of receivable from related parties which
generated by the increase of employment, whereas the increase of receivable from third parties generated by the
increase of the total of customers.
Piutang Usaha tahun 2015 meningkat 36.27.
The amount of trade account receivable increased by 36.27.
36.27
Analisis Kinerja Keuangan
Analysis of Financial Performance KILAS KINERJA
Performance Highlights
PEMEGANG SAHAM DAN PEMANGKU KEPENTINGAN
Report to Shareholders and Stakeholders
Company Proi le
Business Suport Review
MANAJEMEN
Management Discussion and Analysis
166
Laporan Tahunan 2015 | Annual Report
Tabel Piutang Usaha Tahun 2011-2015 USD Table of Trade Accounts Receivable in 2011-2015 USD
Grai k Piutang Usaha Tahun 2011-2015 USD Chart of Trade Accounts Receivable in 2011-2015 USD
Pada tanggal 31 Desember 2015 dan 2014, konsentrasi atas risiko kredit dibatasi pada 3 pelanggan yang
jumlah piutang melebihi 5 dari jumlah piutang secara keseluruhan. Manajemen beranggapan bahwa risiko kredit
pelanggan tersebut adalah rendah dan menilai bahwa tidak terdapat perubahan kualitas kredit secara signii kan.
On 31 December 2015 and 2014, the concentration of credits risk was limited by three customers with the total
of Trade Credits Receivable above 5 from the total of whole trade credit receivables. Management considered
that customer credits risk was low and no change in credits quality signii cantly.
32,448,133 36,690,333
44,686,329 36,837,964
50,200,745
2011 2013
2012 2014
2015
Uraian
In detail
2011 2012
2013 2014
NaikTurun
Change in
2015
Pihak Berelasi Related parties
14,589,128 24,813,724
22,958,518 24,151,626
26.66 30,589,597
Pihak Ketiga Third parties
17,859,005 19,872,605
13,731,815 12,686,338
54.58 19,611,148
Jumlah Piutang Usaha
Total Trade Accounts
Receivable
32,448,133 44,686,329
36,690,333 36,837,964