Dewan Komisaris, Direksi, Komite Audit
1. UMUM lanjutan
1. GENERAL continued
d. Entitas anak lanjutan
d. Subsidiaries continued
Tahun perolehan pendirian Persentase kepemilikan Year of Percentage of ownership Jumlah asetTotal assets Nama entitas anak Kegiatan usaha Domisili acquisition 2014 2013 Name of subsidiaries Principal activities Domicile incorporation 2014 2013 PT Elnusa Geosains Indonesia Jasa, perdagangan dan Jakarta 2014 99.99 - 11,000 - pembangunanServices, trading and construction, PT Elnusa Oilfield Services Jasa, perdagangan dan Jakarta 2014 99.99 - 11,000 - perindustrian Services, trading and industrial . Didirikan sejak 21 Agustus 2014 Incorporated since 21 August 20142. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES Laporan keuangan konsolidasian Grup telah disusun dan diselesaikan oleh Direksi dan diotorisasi untuk diterbitkan pada tanggal 13 Februari 2015. The Group consolidated financial statements were prepared and finalised by the Board of Directors and were authorised to be issued on 13 February 2015. Berikut ini adalah kebijakan akuntansi penting yang diterapkan dalam penyusunan laporan keuangan konsolidasian Grup yang sesuai dengan Standar Akuntansi Keuangan Indonesia. Laporan keuangan konsolidasian ini juga disusun sesuai dengan ketentuan yang ditetapkan dalam Keputusan Ketua BAPEPAM-LK No. KEP-347BL2012 tertanggal 25 Juni 2012 tentang Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik. Kebijakan ini telah diterapkan secara konsisten terhadap seluruh tahun yang disajikan, kecuali jika dinyatakan lain. Presented below are the significant accounting policies adopted in preparing the consolidated financial statements of the Group, which are in conformity with Indonesian Financial Accounting Standards. The consolidated financial statements have also been prepared in conformity with Decree of the Chairman of BAPEPAM-LK No. KEP- 347BL2012 dated 25 June 2012 regarding the Presentation and Disclosure of Financial Statements of an Issuer or a Public Company. These policies have been consistently applied to all years presented, unless otherwise stated.a. Dasar
penyajian laporan keuangan konsolidasiana. Basis of preparation of the consolidated
financial statements Laporan keuangan konsolidasian, kecuali laporan arus kas konsolidasian, disusun berdasarkan konsep akrual dan harga perolehan historis, kecuali beberapa akun tertentu yang diukur dengan cara sebagaimana yang diuraikan dalam kebijakan akuntansi di akun yang bersangkutan. The consolidated financial statements, except for the consolidated statements of cash flows, are prepared using the accrual basis and based on historical costs, except for certain accounts which are measured on the bases described in the related accounting policies of those accounts. Penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Indonesia memerlukan penggunaan estimasi tertentu. Penyusunan laporan keuangan juga mengharuskan manajemen untuk menggunakan pertimbangannya dalam menerapkan kebijakan akuntansi Grup. Area- area yang memerlukan tingkat pertimbangan atau kompleksitas yang tinggi, atau area dimana asumsi dan estimasi adalah signifikan terhadap laporan keuangan konsolidasian, diungkapkan dalam Catatan 3. The preparation of financial statements in conformity with Indonesian Financial Accounting Standards requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the policies. The areas involving a higher degree of judgement or complexity, or areas where assumption and estimates are significant to the consolidated financial statements are disclosed in Note 3.Parts
» Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Kalimantan Timur DKI Jakarta Jawa Barat Jawa Timur Sulawesi Tengah Papua Barat
» Rekrutmen Reguler Gunung Sardjono Hadi
» Operaion, Crew, Humas HSE Trainee Program
» Regular Recruitment Gunung Sardjono Hadi
» People - producing competent workforce who are able to
» Level Performance, yaitu fungsi pengawasan dimana
» Level Conformance, yaitu berupa pelaksanaan kegiatan
» Gunung Sardjono Hadi Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Water Consumpion Akivitas Kepedulian Lingkungan
» Environmental Concern Aciviies Gunung Sardjono Hadi
» Emergency Response Melalui Gunung Sardjono Hadi
» Emergency Response Gunung Sardjono Hadi
» Kampanye HSE Gunung Sardjono Hadi
» HSE Online Gunung Sardjono Hadi
» Pelaihan Kompetensi HSE Gunung Sardjono Hadi
» Peningkatan Kompetensi Personil dengan Mandatory Training
» Program Pembinaan, Pemantauan dan Implementasi QHSE Anak Perusahaan
» Pelaksanaan Contractor Safety Management System CSMS
» HSE Campaign Gunung Sardjono Hadi
» HSE Competence Training Mandatory training to all Company’s employees to
» Personnel Competence Improvement with Mandatory
» QHSE Management, Monitoring and Implementaion Program in the Subsidiaries
» Contractor Safety Management System CSMS Implementaion
» Pelaihan Kompetensi Defensive Driving untuk Pengemudi
» Defensive Driving for Drivers Competence Training
» Keterlibatan Masyarakat Lokal dalam Kegiatan Operasional
» Pemberdayaan Komunitas Berkelanjutan Perseroan menyadari bahwa selain pelibatan masyarakat
» Involvement of Local Communiies in Operaions Aciviies
» Bidang Pendidikan • Taman Belajar Elnusa TBE
» Bidang Kesehatan • Aksi Donor Darah
» Educaion • Taman Belajar Elnusa TBE
» Health • Blood Donaion Sustainable Community Empowerment
» Bidang Ekonomi • Tabung Hikmah Mandiri
» Economy • Tabung Hikmah Mandiri
» Implementasi dan Audit Standar Jasa Perseroan dengan ISO 9001 dan OHSAS 18001
» Survei Kepuasan Pelanggan Gunung Sardjono Hadi
» Quality Improvement Perseroan memahami bahwa bertahannya perusahaan
» Implemented and Audited the Company’s Services Standards with ISO 9001 and OHSAS 18001
» Customer Saisfacion Survey Gunung Sardjono Hadi
» Non-Conformity Product NCP Gunung Sardjono Hadi
» Quality Improvement Gunung Sardjono Hadi
» Pendirian Perusahaan dan Informasi Umum
» Establishment of the Company and General
» Penawaran Umum Saham GENERAL continued
» Public Offering of Shares Dewan Komisaris, Direksi, Komite Audit
» Dewan Komisaris, Direksi, Komite Audit
» Board of Commissioners, Directors, Audit Entitas anak Subsidiaries
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan
» Entitas anak lanjutan GENERAL continued
» Dasar Basis of preparation of the consolidated
» Perubahan Changes IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prinsip-prinsip konsolidasi Principles of consolidation Entitas anak Subsidiaries
» Principles of consolidation continued i.
» Principles of consolidation continued ii. Entitas asosiasi lanjutan
» Kas, IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Cash, IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Aset keuangan Financial assets
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» Aset takberwujud IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Intangible assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Sewa Lease IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Lease continued Properti investasi Investment property
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Impairment of non-financial assets continued
» Utang usaha dan utang lain-lain
» Trade and other payables Pinjaman Borrowings
» Provisi IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Provision IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Imbalan kerja Employee benefits
» Pajak penghasilan kini dan tangguhan Current and deferred income tax
» Current and deferred income tax continued
» Operation segments IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» ESTIMASI CRITICAL Gunung Sardjono Hadi
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan Gunung Sardjono Hadi
» TRADE RECEIVABLES Gunung Sardjono Hadi
» ASET KEUANGAN LANCAR LAINNYA
» OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES Gunung Sardjono Hadi
» UANG MUKA Gunung Sardjono Hadi
» ADVANCE PAYMENTS Gunung Sardjono Hadi
» BIAYA DIBAYAR DIMUKA Gunung Sardjono Hadi
» PREPAYMENTS Gunung Sardjono Hadi
» ASET KEUANGAN TIDAK LANCAR LAINNYA OTHER NON-CURRENT FINANCIAL ASSETS
» INVESTASI DALAM SAHAM INVESTMENT IN SHARES
» INVESTASI DALAM SAHAM lanjutan INVESTMENT IN SHARES continued ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan FIXED ASSETS continued
» ASET TAKBERWUJUD INTANGIBLE ASSETS
» ASET TAK BERWUJUD lanjutan INTANGIBLE ASSETS continued PROPERTI INVESTASI INVESTMENT PROPERTY
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTY continued
» LIABILITAS KEUANGAN LAINNYA OTHER CURRENT FINANCIAL LIABILITIES
» Pajak dibayar dimuka PERPAJAKAN TAXATION
» Prepaid taxes PERPAJAKAN TAXATION
» Utang pajak PERPAJAKAN TAXATION
» Taxes payable Beban pajak penghasilan Income tax expenses
» Beban pajak penghasilan lanjutan Income tax expenses continued
» Beban pajak penghasilan lanjutan
» Income tax expenses continued
» Aset pajak tangguhan Deferred tax assets
» Administrasi Administration PERPAJAKAN lanjutan TAXATION continued
» Surat ketetapan dan tagihan pajak Tax assessment and collection letters
» AKRUAL ACCRUAL PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» IMBALAN KARYAWAN EMPLOYEE BENEFITS
» IMBALAN KARYAWAN lanjutan EMPLOYEE BENEFITS continued
» IMBALAN KARYAWAN lanjutan EMPLOYEE BENEFITS continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» KEPENTINGAN NON-PENGENDALI NON-CONTROLLING INTEREST
» KEPENTINGAN NON-PENGENDALI lanjutan NON-CONTROLING INTEREST continued PENDAPATAN REVENUE
» PENDAPATAN lanjutan REVENUE continued BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN, Gunung Sardjono Hadi
» BEBAN KEUANGAN FINANCE COSTS
» LAIN-LAIN OTHERS Gunung Sardjono Hadi
» INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI Gunung Sardjono Hadi
» RELATED PARTIES INFORMATION continued
» PERJANJIAN PENTING, Gunung Sardjono Hadi
» PERJANJIAN PENTING, INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL ASSETS AND LIABILITIES continued
» ASET DAN LIABILITAS Gunung Sardjono Hadi
» MONETARY ASSETS Gunung Sardjono Hadi
» MANAJEMEN RISIKO KEUANGAN FINANCIAL RISK MANAGEMENT
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