IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
5. PIUTANG USAHA
5. ACCOUNTS RECEIVABLE – TRADE
Akun ini merupakan piutang yang timbul dari penjualan barang dagangan dan jasa serta jasa perbaikan dan perakitan kepada: This account represents receivables arising from sale of merchandise and services, repairs and assembling services to: 2010 2009 Pihak ketiga Third parties Produk industrial 51.238.547.682 55.725.682.062 Industrial products Produk fotografi 77.010.550.929 37.468.540.958 Photographic products Produk telekomunikasi 1.306.814.286 11.584.213.422 Telecommunication products Produk mesin fotokopi 9.546.005.224 10.638.697.659 Photocopying machine products Produk elektronik dan magnetik - 6.569.687.123 Electronic and magnetic products Produk peralatan musik 19.042.100 111.947.252 Music equipment products Lain-lain 981.695.571 763.048.042 others Jumlah pihak ketiga 140.102.655.792 122.861.816.518 Total third parties Cadangan kerugian penurunan nilai 3.286.173.359 1.945.524.435 Allowance for impairment losses Piutang usaha - bersih 136.816.482.433 120.916.292.083 Trade receivables - net Termasuk dalam piutang usaha di atas adalah piutang dalam mata uang asing sebesar AS280.403 pada tahun 2010 dan AS1.976.236 dan ¥61.197.766 pada tahun 2009. Included in the above trade receivables are receivables in foreign currencies amounting to US280,403 in 2010 and US1,976,236 and ¥61,197,766 in 2009. Analisa umur piutang usaha adalah sebagai berikut: The aging schedule of trade receivables is as follows: 2010 2009 1 - 30 hari 62.928.187.658 56.298.898.192 1 - 30 days 31 - 60 hari 44.512.371.850 21.932.927.415 31 - 60 days 61 - 90 hari 9.014.674.483 14.036.044.121 61 - 90 days 91 - 120 hari 5.664.620.253 7.989.203.155 91 - 120 days lebih dari 120 hari 17.982.801.548 22.604.743.635 more than 120 days Jumlah 140.102.655.792 122.861.816.518 Total Cadangan kerugian penurunan nilai 3.286.173.359 1.945.524.435 Allowance for impairment lossesParts
» Pendirian Perusahaan UMUM GENERAL
» Establishment of the Company
» Public Offering of the Company’s Shares
» UMUM lanjutan MDRN Annual Report 20101
» Penawaran Umum Efek Perusahaan lanjutan
» Public Offering of the Company’s Shares continued
» Struktur Perusahaan dan Anak Perusahaan The Company’s and Subsidiaries’ Structure
» Struktur Perusahaan dan Anak Perusahaan lanjutan
» The Company’s and Subsidiaries’ Structure continued
» Dewan Komisaris, Direksi dan Komite Audit serta Karyawan
» Boards of Commissioners, Directors, Audit Committee and Employees
» are as follows: MDRN Annual Report 20101
» Dewan Komisaris, Direksi dan Komite Audit serta Karyawan lanjutan
» Dasar penyajian laporan keuangan
» Prinsip-prinsip konsolidasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Setara kas SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cash equivalents SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Cadangan kerugian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Allowance for impairment losses
» Transaksi dengan pihak yang mempunyai hubungan istimewa
» Transactions with related parties
» Transaksi dengan pihak yang mempunyai hubungan istimewa lanjutan
» Persediaan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar di muka Prepaid
» Aset tetap Property, plant and equipment
» Aset tetap lanjutan Property, plant and equipment continued
» Imbalan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Selisih lebih biaya perolehan penyertaan atas aset bersih Anak Perusahaan
» Excess of cost of investments over the equity in net assets of Subsidiaries
» Beban Tangguhan Hak Atas Tanah Deferred Landrights Acquisition Costs
» Aset disewakan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leased property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya waralaba awal Initial franchise cost
» Pengakuan pendapatan dan beban Revenue
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and
» Pajak Penghasilan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Income Tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Instrumen keuangan Financial instruments
» Instrumen keuangan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan
» Informasi segmen usaha Segment information
» Penggunaan estimasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Use of estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» PENJUALAN ANAK MDRN Annual Report 20101
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA MDRN Annual Report 20101
» ACCOUNTS RECEIVABLE – TRADE MDRN Annual Report 20101
» PIUTANG USAHA lanjutan MDRN Annual Report 20101
» ACCOUNTS RECEIVABLE – TRADE continued
» TRANSAKSI DAN SALDO DENGAN PIHAK- PIHAK YANG MEMPUNYAI HUBUNGAN
» TRANSACTIONS AND BALANCES WITH RELATED PARTIES continued
» PIUTANG LAIN-LAIN MDRN Annual Report 20101
» OTHER RECEIVABLES MDRN Annual Report 20101
» PERSEDIAAN INVENTORIES MDRN Annual Report 20101
» PERSEDIAAN lanjutan MDRN Annual Report 20101
» INVENTORIES continued MDRN Annual Report 20101
» UANG MUKA INVESTASI SAHAM ADVANCE FOR INVESTMENT IN SHARES OF
» ASET TETAP lanjutan MDRN Annual Report 20101
» SELISIH LEBIH BIAYA PEROLEHAN
» EXCESS OF COST OF INVESTMENTS OVER THE EQUITY IN NET ASSETS OF
» ASET DISEWAKAN LEASED PROPERTY
» HUTANG BANK JANGKA PENDEK SHORT-TERM BANK LOANS
» HUTANG BANK JANGKA PENDEK lanjutan SHORT-TERM BANK LOANS continued
» HUTANG USAHA ACCOUNTS PAYABLE
» HUTANG USAHA lanjutan ACCOUNTS PAYABLE continued
» PERPAJAKAN TAXATION MDRN Annual Report 20101
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG BANK JANGKA PANJANG LONG-TERM LOANS
» HUTANG BANK JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» PENJUALAN BERSIH lanjutan NET SALES continued
» BEBAN USAHA OPERATING EXPENSES
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PERJANJIAN-PERJANJIAN PENTING, IKATAN DAN KONTINJENSI
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES
» PERJANJIAN-PERJANJIAN PENTING, IKATAN DAN KONTINJENSI lanjutan
» SIGNIFICANT AGREEMENTS, COMMITMENTS AND CONTINGENCIES continued
» Beban imbalan kerja - bersih dibulatkan Net employee benefits expense rounded-off
» Kewajiban imbalan kerja dibulatkan Employee benefits liability rounded-off
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» INSTRUMEN KEUANGAN FINANCIAL INSTRUMENTS
» INSTRUMEN KEUANGAN lanjutan FINANCIAL INSTRUMENTS continued
» KEBIJAKAN DAN TUJUAN MANAJEMEN
» ASET DAN KEWAJIBAN DALAM MATA UANG ASING
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» PENERAPAN AWAL PSAK NO. 50 REVISI 2006 DAN PSAK NO. 55 REVISI 2006
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