BEBAN PENJUALAN BEBAN UMUM DAN ADMINISTRASI BEBAN KEUANGAN

121 The original financial statements included herein are presented in Indonesian language. - 59 - PT DWI ANEKA JAYA KEMASINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan Untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Continued For the years ended December 31, 2014 and 2013 Expressed in thousands of Rupiah, unless otherwise stated 2014 2013 Tenaga kerja langsung 34.107.362 18.511.138 Direct labor Beban pabrikasi 70.838.217 54.895.786 Factory overhead Barang dalam proses 1.094.798 1.623.064 Work in procces Beban pokok produksi 628.262.114 215.960.977 Cost of production Persediaan barang jadi: Finished goods: Saldo awal 19.408.642 24.082.218 Beginning balance Pembelian – bersih - 108.927.144 Purchase - net Saldo akhir 30.406.482 19.408.642 Ending balance Beban pokok penjualan 617.264.274 329.561.697 Cost of goods sold Pembelian yang melebihi 10 dari jumlah pembelian adalah sebagai berikut: The purchases which represent more than 10 from the total purchases are as follows: 2014 2013 PT Union Paper Indonesia 132.130.370 - PT Union Paper Indonesia PT Cakrawala Mega Indah 131.043.075 102.129.547 PT Cakrawala Mega Indah Jumlah 263.173.445 102.129.547 Total 25. PENDAPATAN LAIN-LAIN 25. OTHER INCOME Rincian pendapatan lain-lain terdiri dari: Details of other income consist of: 2014 2013 Pendapatan jasa giro 7.980.989 639.543 Interest income from bank Pendapatan bunga deposito 4.187.629 1.071.267 Interest income from deposits Lain-lain 3.895.060 3.024.585 Others Jumlah 16.063.678 4.735.395 Total 26. BEBAN PENJUALAN 26. SELLING EXPENSES Rincian beban penjualan terdiri dari: Details of selling expenses are as follows: 2014 2013 Ekspedisi 18.613.346 3.761.135 Expedition Komisi 5.992.114 2.019.545 Commission Jumlah 24.605.460 5.780.680 Total 27. BEBAN UMUM DAN ADMINISTRASI 27. GENERAL AND ADMINISTRATIVE EXPENSES Rincian beban umum dan administrasi terdiri dari: Details of general and administrative expenses consist of: 2014 2013 Gaji dan tunjangan 26.713.717 18.226.717 Salaries and allowance Jasa profesional 19.066.155 3.487.565 Professional fee Perbaikan dan pemeliharaan 2.949.801 179.820 Repairs and maintenance Penyusutan lihat Catatan 11 2.234.613 1.796.743 Depreciation see Note 11 Transportasi dan perjalanan dinas 1.898.204 986.787 Transportation and travelling 122 The original financial statements included herein are presented in Indonesian language. - 60 - PT DWI ANEKA JAYA KEMASINDO Tbk CATATAN ATAS LAPORAN KEUANGAN Lanjutan Untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2014 dan 2013 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT DWI ANEKA JAYA KEMASINDO Tbk NOTES TO THE FINANCIAL STATEMENTS Continued For the years ended December 31, 2014 and 2013 Expressed in thousands of Rupiah, unless otherwise stated 2014 2013 Keperluan kantor 1.853.247 6.018.031 Office supplies Imbalan kerja lihat Catatan 17 1.622.721 1.115.651 Employee benefits see Note 17 Iuran dan sumbangan 1.018.361 478.119 Contribution and donation Jamuan dan representasi 718.155 532.740 Entertainment and representation Jasa penyedia tenaga kerja 481.132 277.315 Service employee provider Listrik, air dan telepon 397.694 1.191.712 Electricity, water and telephone Perijinan 259.025 98.991 Permits Perangko dan materai 78.857 125.506 Stamps and stamp duty Asuransi 47.364 531.763 Insurance Pajak dan retribusi 1.941 78.486 Tax and retribution Bahan bakar - 83.361 Fuel Lain-lain 4.134.424 1.360.631 Others Jumlah 63.475.411 36.569.938 Total 28. BEBAN KEUANGAN 28. FINANCE CHARGES Akun ini merupakan beban keuangan yang berasal dari: This account represents finance charges resulting from: 2014 2013 Utang bank 70.427.398 46.933.939 Bank loans Utang sewa pembiayaan dan lembaga keuangan 2.021.740 1.395.996 Obligation under finance lease and financial institution loans Beban provisi Provision expense Jangka pendek 1.546.218 648.000 Short-term Jangka panjang 153.686 323.079 Long-term Jumlah 74.149.042 49.301.014 Total Mutasi beban provisi adalah sebagai berikut: Movement of provision expense is as follows: 2014 2013 Saldo awal 876.921 1.020.000 Beginning balance Penambahan 150.000 180.000 Addition Pengurangan 153.686 323.079 Deduction Saldo akhir 873.235 876.921 Ending balance 29. BEBAN LAIN-LAIN 29.