IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Aset tetap lanjutan
j. Fixed assets continued
MetodeMethod TahunYears Garis lurus Renovasi bangunan Straight-line 5 Building renovation Saldo-menurun ganda Peralatan dan instalasi Double declining 8 - 14 Equipment and installation Saldo-menurun ganda Kendaraan Double declining 4 Vehicles Nilai residu dan masa manfaat aset ditelaah, dan jika perlu disesuaikan, pada setiap tanggal laporan posisi keuangan. The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each statements of financial position date. Biaya-biaya setelah pengakuan awal aset diakui sebagai bagian dari nilai tercatat aset atau sebagai aset yang terpisah, sebagaimana mestinya, hanya apabila kemungkinan besar Perusahaan akan mendapatkan manfaat ekonomis masa depan berkenaan dengan aset tersebut dan biaya perolehan aset dapat diukur dengan andal. Nilai tercatat komponen yang diganti tidak lagi diakui. Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the asset will flow to the Company and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. Semua perbaikan dan pemeliharaan lainnya dibebankan ke dalam laporan laba rugi selama periode dimana perbaikan dan pemeliharaan tersebut terjadi. All other repairs and maintenance are charged to statements of profit or loss during the financial period in which they are incurred. Apabila aset tetap dilepas, maka nilai tercatat dan akumulasi penyusutannya dikeluarkan dari laporan keuangan dan keuntungan atau kerugian yang dihasilkan atas pelepasan aset tetap diakui dalam laba rugi. When fixed assets are disposed of, their carrying values and the related accumulated depreciation are eliminated from the financial statements and the resulting gain or loss on the disposal of fixed assets is recognised in the profit or loss. Aset dalam pembangunan dinyatakan sebesar biaya perolehan dan disajikan sebagai bagian dari aset tetap. Akumulasi biaya perolehan akan dipindahkan ke masing-masing akun aset tetap yang bersangkutan pada saat aset tersebut selesai dikerjakan dan siap digunakan. Penyusutan mulai dibebankan pada saat aset tersebut siap digunakan. Assets under construction are stated at historical cost and presented as part of fixed assets. The accumulated costs will be reclassified to the appropriate fixed assets account when construction is completed and the asset is ready for its intended use. Depreciation is charged from the date when the assets are ready for use.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
Show more