Beban Akrual Accrued Expenses

PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada tanggal 31 Desember 2013 dan 2012 Dalam Rupiah Penuh PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2013 and 2012 In Full Rupiah 76 33. Kepentingan Nonpengendali

33. Non Controlling Interest

31 Des 2013 31 Des 2012 Dec 31, 2013 Dec 31, 2012 Rp Rp a. Kepentingan Nonpengendali atas Aset Bersih a. Non Controlling Interest to Net Assets Entitas Anak Subsidiaries PT Jaya Trade Indonesia 3,487,564,363 3,869,320,024 PT Jaya Trade Indonesia PT Jaya Teknik Indonesia 7,883 6,549 PT Jaya Teknik Indonesia PT Jaya Beton Indonesia 16,286,854,070 13,831,519,223 PT Jaya Beton Indonesia PT Jaya Daido Indonesia 1,431,824,795 895,423,351 PT Jaya Daido Indonesia PT Jaya Konstruksi Pratama Tol 21,340,485,847 19,979,684,823 PT Jaya Konstruksi Pratama Tol Total 42,546,736,957 38,575,953,970 Total b. Kepentingan Nonpengendali atas Laba Rugi b. Non Controlling Interest to Profit Loss Bersih Entitas Anak Net to Subsidiaries PT Jaya Trade Indonesia 249,439,929 70,746,347 PT Jaya Trade Indonesia PT Jaya Teknik Indonesia 2,102 1,201 PT Jaya Teknik Indonesia PT Jaya Beton Indonesia 3,831,349,711 3,873,975,318 PT Jaya Beton Indonesia PT Jaya Daido Indonesia 536,401,442 89,646,985 PT Jaya Daido Indonesia PT Jaya Konstruksi Pratama Tol 102,198,975 119,707,891 PT Jaya Konstruksi Pratama Tol Total 4,514,994,209 3,914,661,960 Total 34. Pendapatan Usaha 34. Revenues 2013 2012 Rp Rp Jasa Konstruksi 1,716,147,525,040 1,446,546,175,739 Construction Services Aspal 1,539,978,556,370 1,304,304,962,018 Asphalts Gas 709,008,291,029 615,769,378,880 Gases Manufaktur - Pile dan Beton Pra Cetak 502,242,016,431 498,262,368,955 Manufacture - Piles and Concretes Handling Equipment 30,382,409,763 62,731,380,921 Handling Equipments Pendapatan Jasa Lainnya 125,916,915,073 82,334,290,676 Others Services Revenue Total 4,623,675,713,706 4,009,948,557,189 Total Pendapatan usaha yang berasal dari pihak-pihak berelasi untuk tahun-tahun yang berakhir pada 31 Desember 2013 dan 2012 masing-masing sebesar Rp 644.614.968.400 dan Rp 337.178.052.882 lihat Catatan 44. Revenues generated from related parties are amounting to Rp 644,614,968,400 and Rp 337,178,052,882 for the years ended December 31, 2013 and 2012, respectively see Note 44. Metode yang digunakan untuk menentukan pendapatan kontrak yang diakui dalam periode berjalan adalah persentase penyelesaian. Metode yang digunakan untuk menentukan tahap penyelesaian kontrak adalah metode survey. Method used to determine contract revenue for the year is percentage of completion. Method used to determine completion of contract is survey method. 35. Beban Pokok Pendapatan 35. Cost of Revenues 2013 2012 Rp Rp Jasa Konstruksi 1,432,147,390,146 1,237,868,595,125 Construction Service Aspal 1,373,281,939,724 1,185,753,566,002 Asphalts Gas 631,129,005,828 551,604,669,462 Gases Manufaktur - Pile dan Beton Pra Cetak 455,261,851,753 369,406,664,480 Manufacture - Piles and Concretes Handling Equipment 22,960,925,465 45,081,558,373 Handling Equipments Pendapatan Jasa Lainnya 89,682,212,662 56,254,229,441 Others Services Revenue Total 4,004,463,325,578 3,445,969,282,883 Total PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan Untuk Tahun-tahun yang Berakhir pada tanggal 31 Desember 2013 dan 2012 Dalam Rupiah Penuh PT JAYA KONSTRUKSI MANGGALA PRATAMA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2013 and 2012 In Full Rupiah 77 36. Beban Penjualan

36. Marketing Expenses

2013 2012 Rp Rp Angkut 51,040,981,910 75,281,718,331 Transportation Pemasaran 7,488,726,854 6,493,584,987 Marketing Pemancangan 3,263,086,079 986,278,375 Installation Total 61,792,794,843 82,761,581,693 Total 37. Beban Umum dan Administrasi 37. General and Administrative Expenses 2013 2012 Rp Rp Beban Pegawai 124,874,965,874 119,403,086,711 Employees Beban Penyusutan Aset Tetap lihat Catatan 15 27,366,134,135 24,313,018,631 Depreciation see Note 15 Beban Perbaikan dan Pemeliharaan 18,870,859,340 22,202,489,091 Repair and Maintenance Beban Perjalanan Dinas 17,096,667,141 14,054,460,144 Travelling Beban Kesejahteraan Pegawai 9,580,778,876 3,741,013,323 Employee Benefit Penyisihan Penurunan Nilai Piutang lihat Catatan 4 8,310,980,685 7,086,652,168 Impairment of Accounts Receivable see Note 4 Beban Pendidikan 6,660,600,944 7,759,547,642 Education and Training Beban Rumah Tangga 6,593,671,623 2,891,182,395 Housing Telekomunikasi, Air dan Listrik 5,612,860,682 5,418,247,098 Telecommunication, Water and Electric Beban Kantor 4,418,681,841 4,143,367,660 Office Beban Jasa Profesional 3,759,951,056 4,606,357,010 Professional Fees Beban Asuransi 3,312,031,298 3,785,810,950 Insurance Iuran dan Izin 3,003,720,842 2,332,613,725 Subscription and License Representasi dan Jamuan Tamu 2,582,037,650 1,112,628,315 Representation and Entertainment Sewa Gudang, Kantor, Truk 2,133,829,112 4,319,248,561 Warehouse, Office and Truck Rent Alat Tulis dan Cetak 1,395,423,141 1,326,165,638 Stationaries Penyisihan Penurunan Nilai Persediaan Allowance for Inventories Obsolescence lihat Catatan 8 644,032,331 482,674,086 see Note 8 Bahan Pembantu 91,092,294 128,598,372 Supplies Retest Tabung 54,968,500 107,875,000 Quality Control Beban Lain-lain 3,404,201,643 3,238,455,408 Others Total 249,767,489,008 232,453,491,928 Total 38. Biaya Keuangan 38. Financial Expenses 2013 2012 Rp Rp Beban Bunga - Bersih 54,316,810,663 35,250,718,206 Interest Expenses - Net Beban Provisi Bank 3,459,469,262 2,042,997,667 Banks Provisions Beban Administrasi Bank 1,050,192,963 1,086,799,644 Banks Administrations Beban Diskonto 817,551,478 2,073,611,281 Discounted Expenses Total 59,644,024,366 40,454,126,798 Total