Modal ditempatkan dan disetor penuh Issued and fully paid
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
92
28. BEBAN POKOK PENJUALAN 28. COST OF SALES
Rincian beban pokok penjualan sebagai berikut: The details of cost of sales are as follows:
2014 2013
Enam bulan Enam bulan
Six months Six months
Beban produksi: Production costs:
Beban bahan baku 812.365.541
641.791.590 Raw materials
Penyusutan dan amortisasi 77.479.325
71.241.647 Depreciation and amortization
Beban pengolahan 63.425.393
42.805.414 Processing cost
Gaji, upah dan kesejahteraan karyawan 13.453.511
12.927.891 Salaries, wages and allowances
Lain-lain 9.010.912
10.400.297 Others
Total beban produksi 975.734.682
779.166.839 Total production costs
Persediaan bahan baku Raw materials
Awal 11.116.845
8.675.480 Beginning
Akhir 8.648.644
8.822.745 Ending
Persediaan dalam proses Work in process
Awal 20.552.676
16.227.001 Beginning
Akhir 11.802.755
18.567.593 Ending
Persediaan produk jadi Finished goods
Awal 58.824.249
55.836.388 Beginning
Akhir 66.844.596
61.003.508 Ending
Pembelian barang jadi dari Purchases of finished goods from
pihak ketiga 20.029.657
8.514.183 third parties
Total sebelum eliminasi 998.962.114
780.026.045 Total before elimination
Eliminasi 24.478.020
112.195.213 Elimination
Total setelah Eliminasi 974.484.094
667.830.832 Total after Elimination
30 Juni June 30,
Untuk periode-periode 30 Juni 2014 dan 2013 total pembelian Kelompok Usaha masing-masing sebesar
Rp431,11 miliar dan Rp187,92 miliar. Rincian pemasok yang melebihi 10 dari pembelian Perusahaan dan
Entitas Anak sebagai berikut: For the six-month periods June 30, 2014 and 2013, the
total purchases of the Group amounted to Rp431.11 billion and Rp187.92 billion, respectively. The details of
suppliers with purchases of more than 10 of total purchases of the Company and Subsidiaries are as
follows:
Persentase terhadap Total
Penjualan Total
Percentage to Total
Total Sales
PT Agro Mitra Madani - Entitas anak -
0,00 PT Agro Mitra Madani - a Subsidiary
PT Agrowiyana - Entitas anak -
0,00 PT Agrowiyana - a Subsidiary
Lain-lain masing-masing di bawah 10 24.478.018
1,79 Others each below 10
Total 24.478.018
1,79 Total
Enam bulanSix months 30 Juni June 30,
2014
PT BAKRIE SUMATERA PLANTATIONS Tbk AND SUBSIDIARIES
NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
JUNE 30, 2014 AND DECEMBER 31, 2013 AND FOR THE SIX-MONTH PERIODS ENDED
JUNE 30, 2014 AND JUNE 30, 2013 UNAUDITED Amounts in tables are expressed in thousands of
Rupiah, unless otherwise stated
93
28. BEBAN POKOK PENJUALAN Lanjutan 28. COST OF GOODS SOLD Continued
Persentase terhadap Total
Penjualan Total
Percentage to Total
Total Sales
PT Agro Mitra Madani - Entitas anak 91.017.710
9,79 PT Agro Mitra Madani - a Subsidiary
PT Agrowiyana - Entitas anak 84.618.094
9,10 PT Agrowiyana - a Subsidiary
PT Bakrie Pasaman Plantations - PT Bakrie Pasaman Plantations -
Entitas anak 78.478.701
8,44 a Subsidiary
PT Sumbertama Nusapertiwi - PT Sumbertama Nusapertiwi -
Entitas anak 45.812.678
4,93 a Subsidiary
Lain-lain masing-masing di bawah 10 103.367.569
11,12 Others each below 10
Total 403.294.752
43,39 Total
Enam bulanSix months 30 Juni June 30,
2013
Dieliminasi Eliminated
29. BEBAN USAHA 29. OPERATING EXPENSES
Rincian beban usaha sebagai berikut: The detail of operating expenses were as follows:
2014 2013
Enam bulan Enam bulan
Six months Six months
Beban Penjualan Selling Expenses
Bongkar muat dan pelabuhan 22.268.697
17.330.648 Docking and loading
Komisi penjualan dan beban bank 975.193
844.226 Sales and bank commissions
Lain-lain 283.944
3.121.234 Others
Total Beban Penjualan 23.527.834
21.296.108 Total Selling Expenses
Beban Umum dan Administrasi General and Administrative Expenses
Gaji dan tunjangan lainnya 92.619.901
72.078.846 Salaries and allowances
Penyusutan Catatan 12 14.710.251
13.198.439 Depreciation Note 12
Sewa 9.868.661
9.358.944 Rental
Jasa profesional 8.929.105
9.505.139 Professional fees
Imbalan kerja karyawan Catatan 23 8.586.494
3.720.854 Retirement benefits expense Note 23
Transportasi 5.503.904
4.578.364 Transportation
Listrik, air dan komunikasi 4.730.550
5.708.491 Electricity, water and communication
Keamanan 4.491.961
2.817.895 Security
Beban akokasi kantor pusat 4.096.279
4.479.717 Allocation from head office
Perjalanan dinas 3.328.973
3.290.490 Travelling
Perbaikan dan pemeliharaan 2.123.896
3.247.100 Repairs and maintenance
Beban kantor 1.750.433
1.343.269 Office expense
Pajak 1.584.403
570.711 Taxes
Kontribusi dan donasi 1.439.659
1.096.630 Contribution and donation
Beban administrasi lainnya Other administration expenses
masing-masing di bawah Rp1 miliar 4.846.414
11.589.958 each below Rp1 billion
Sub-total 168.610.884
146.584.847 Sub-total
Beban umum yang dikapitalisasi General expenses capitalized to
ke tanaman belum menghasilkan 26.604
845.669 immature plantations
Beban Umum dan Administrasi 168.584.280
145.739.178 General and Administrative Expenses
Total 192.112.114
167.035.286 Total
30 Juni June 30,