PT PELNI PERSERO
LAPORAN TAHUNAN 2015
132
PT PELNI PERSERO
Annual Report 2015
133
ANALISA DAN PEMBAHASAN MANAJEMEN Management Discussion and Analysis
LAPORAN SUMBER DAYA MANUSIA Human Resources Report
PT PELNI Persero
PERATURAN Regulation
NO. KETERANGAN PERUBAHAN
Description of Amendments PENGARUH TERHADAP PELNI
Affecting on PT PELNI
Peraturan Menteri BUMN PER-08MBU062015 Ministry of SOE’s Regulation PER 08MBU062015
Peraturan Menteri BUMN PER-09MBU072015 Ministry of SOE’s Regulation PER 09MBU072015
Peraturan Menteri BUMN PER-11MBU092015 Ministry of SOE’s Regulation PER 11MBU092015
Tentang Pedoman Pelaporan Realisasi Penggunaan Tambahan Dana Penyertaan Modal Negara Kepada Badan Usaha Milik Negara dan
Perseroan Terbatas. Guidelines for Actual Use of Additional Funds Reporting to the Head of the
State-Owned Enterprises Limited Liability Company. Program Kemitraan dan Program Bina Lingkungan Badan Usaha Milik
Negara. Partnership Program and Community Development Program for State Owned
Enterprises. Tentang Perubahan Peraturan Menteri Badan Usaha Milik Negara Nomor:
PER-08MBU062015 tentang Pedoman Pelaporan Realisasi Penggunaan Tambahan Dana Penyertaan Modal Negara Kepada Badan Usaha Milik
Negara dan Perseroan. The Amendment for Minister for State Owned Enterprises Regulation No. PER-
08MBU062015 on Reporting of Actual Use of Additional Funds Reporting To State Capital State Owned Enterprises and the Company.
30.
31.
32. AKUNTANSI
ACCOUNTANCY
CORPORATE SECRETARY CORPORATE SECRETARY
AKUNTANSI ACCOUNTANCY
16. Changes in Accounting Policies
Indonesian Institute of Accountants IAI published some changes
in several Standards Finance Statement IAS and new revision Accounting
Interpretation Standards which are relevant to the operations, will be published and effective in 2015, such
as:
1. SFAS No. 1 Revised 2013: Presentation of finance report
2. SFAS No. 4 Revised 2013: Separate financial statements
3. SFAS No. 15 revised 2013: Investments in associate entities and joint ventures
4. SFAS No. 24 revised 2013: Employee benefits 5. SFAS No. 65: The consolidated financial statements
6. SFAS No. 66: A joint arrangement 7. SFAS No. 67: Disclosure of other entities’ interest
8. SFAS No. 68: Fair value measurement
Enforcement of such changes required the company’s management to change its accounting policies. Changes
in accounting policies have led to some adjustments that are described further in the Independent Auditor’s Report
on the Consolidated Financial Statements of PT PELNI Persero in 2015 which published by Drs Bambang
Mudjiono Widiarto Public Accountant Firm.
17. Business Continuity
There are no potential things affecting significantly on the company’s business continuity in the last fiscal year. The
company believes it is based:
1. The financial statements published by Public Accountant Firm of Drs Bambang Mudjiono Widiarto
stating that the company’s financial statements have been presented fairly in all material aspects which are
the financial position, results of operations, and cash flows.
16. Perubahan Kebijakan Akuntansi
Ikatan Akuntan Indonesia IAI menerbitkan perubahan pada beberapa Pernyataan Standar Akuntansi
Keuangan PSAK dan Interpretasi Standar Akuntansi barurevisi yang relevan terhadap kegiatan operasi,
dipublikasikan dan akan efektif pada tahun 2015 adalah:
1. PSAK No. 1 revisi 2013: Penyajian laporan keuangan
2. PSAK No. 4 revisi 2013: Laporan keuangan tersendiri
3. PSAK No 15 revisi 2013: Investasi pada entitas asosiasi dan ventura bersama
4. PSAK No. 24 revisi 2013: Imbalan kerja 5. PSAK No. 65: Laporan keuangan konsolidasian
6. PSAK No. 66: Pengaturan bersama 7. PSAK No. 67: Pengungkapan kepentingan dalam
entitas lain 8. PSAK No. 68: Pengukuran nilai wajar
Pemberlakukan perubahan tersebut mengharuskan manajemen perusahaan mengubah kebijakan
akuntansi. Perubahan kebijakan akuntansi telah menimbulkan beberapa penyesuaian yang dijelaskan
lebih lanjut dalam Laporan Auditor Independen atas Laporan Keuangan Konsolidasian PT PELNI Persero
Tahun 2015 yang diterbitkan oleh Kantor Akuntan Publik Drs Bambang Mudjiono Widiarto.
17. Kelangsungan Usaha
