Pencabutan Standar dan Interpretasi Repealing Standards and Interpretations
244
Untuk Tahun-Tahun Yang Berakhir 31 Desember 2012 dan 2011 For the years ended December 31, 2012 and 2011
PT KERETA API INDONESIA PERSERO DAN ENTITAS ANAK PT KERETA API INDONESIA PERSERO AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full of Rupiah, unless otherwise stated
9. PIUTANG USAHA 9. TRADE RECIEVABLES
Berdasarkan Debitur: By Debtor:
Pihak Berelasi: Related Party:
PT Tambang Batubara Bukit Asam PT Tambang Batubara Bukit Asam
Persero, Tbk Persero, Tbk
PT Pertamina Persero PT Pertamina Persero
PT Semen Baturaja Persero PT Semen Baturaja Persero
PT Semen Padang PT Semen Padang
PT Perkebunan Nusantara IV Persero PT Perkebunan Nusantara IV Persero
TPKB TPKB
PT Perkebunan Nusantara III Persero PT Perkebunan Nusantara III Persero
PT INKA Persero PT INKA Persero
PT Krakatau Steel Persero, Tbk PT Krakatau Steel Persero, Tbk
Pihak Ketiga: Third Party:
PT Holcim Indonesia, Tbk PT Holcim Indonesia, Tbk
PT Bara Alam Utama PT Bara Alam Utama
PT Bara Multi Sugih Sentosa PT Bara Multi Sugih Sentosa
PT Tanjung Enim Pulp Peper PT Tanjung Enim Pulp Peper
PT Jatim Petroleum Transport PT Jatim Petroleum Transport
PT Tiga Roda PT Tiga Roda
PT Musimmas PT Musimmas
PT Wahana Adi Daya Pertiwi PT Wahana Adi Daya Pertiwi
PT Buana Kontenindo Ekspress PT Buana Kontenindo Ekspress
PT Aneka Jasatama Wahana PT Aneka Jasatama Wahana
PT Smart, Tbk PT Smart, Tbk
PT Semen Nusantara PT Semen Nusantara
PT Central Container Consulindo PT Central Container Consulindo
Piutang Usaha Entitas Anak Trade receivables - subsidiaries
Lainnya dibawah Rp.250.000.000 Others Rp.250.000.000 below
Saldo Piutang Usaha Total of trade receivable
Penyisihan Piutang Ragu-ragu Allowance for doubtful accounts
Saldo piutang usaha - bersih Total of trade receivable - Net
Berdasarkan Umur: By Age Category:
Jatuh Tempo: Past due:
1 - 360 hari 1 - 360 days
361 - 720 hari 361 - 720 days
720 hari 720 days
Penyisihan Piutang Ragu-ragu Allowance for doubtful accounts
Saldo piutang usaha - bersih Total of trade receivable - net
238.306.700.450 6.960.057.995
245.266.758.445 5.979.813.840
980.244.155 238.306.700.450
2011
238.306.700.450 166.542.861.568
The maximum exposure to credit risk at the reporting date is the carrying amount of each class of receivable
mentioned above. PT KAI not controlled assets as collateral on receivable.
Eksposur maksimum
risiko kredit
pada tanggal
pelaporan adalah sebesar nilai tercatat masing-masing kategori piutang yang disebutkan di atas. PT KAI tidak
menguasai aset-aset sebagai jaminan piutang. 40.759.074.023
15.675.890.810 3.631.973.891
7.466.153.803 81.556.626.638
48.573.793.826 252.158.065.925
245.266.758.445 4.761.217.274
6.960.057.995 3.245.836.263
- 2.214.462.581
- 1.173.764.684
3.953.844.548 1.172.941.863
1.264.191.854 852.203.086
1.909.520.472 305.248.983
- -
5.787.653.066 -
3.604.405.090 3.671.151.972
2.330.276.912 -
6.610.055.740 -
5.488.713.225 -
4.423.309.347 6.581.857.271
1.022.986.336 -
793.260.843 144.647.718
377.238.000 831.336.000
170.601.439.287 196.692.964.619
95.143.213 95.143.213
19.591.711.584 4.623.862.151
4.945.572.491 1.763.884.976
2.933.645.510 1.708.584.522
1.608.046.535 2012
2011
133.003.507.696
247.396.848.651 27.212.971.550
8.007.890.981
244.781.956.898 3.048.479.038
4.327.629.989 252.158.065.925
4.761.217.274 247.396.848.651
2012
245
Untuk Tahun-Tahun Yang Berakhir 31 Desember 2012 dan 2011 For the years ended December 31, 2012 and 2011
PT KERETA API INDONESIA PERSERO DAN ENTITAS ANAK PT KERETA API INDONESIA PERSERO AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Disajikan dalam Rupiah penuh, kecuali dinyatakan lain Expressed in full of Rupiah, unless otherwise stated
10. PIUTANG LAIN-LAIN 10. OTHER RECEIVABLES
Berdasarkan Debitur: By Debtor:
Piutang Internal: Internal Receivables:
Piutang Pegawai Employee receivable
Uang Muka Perawatan Maintenance advance
Uang Muka Pensiun Pension advance
Kekurangan Kas Resmi Official cash deficiency
Jumlah piutang internal Total of internal receivables
Pihak Berelasi Related Party:
PT Tambang Batubara Bukit Asam PT Tambang Batubara Bukit Asam
Persero Tbk Persero Tbk
PT Semen Baturaja Persero PT Semen Baturaja Persero
PT Pertamina Persero PT Pertamina Persero
PT Wiradaya Lintas Sukses PT Wiradaya Lintas Sukses
Perum PPD Perum PPD
Puhak Ketiga Third Party
Piutang PPN atas Pendapatan Negosiasi Receivables VAT on negotiate revenue
PT Optima Kharya Capital Management PT Optima Kharya Capital Management
Lainnya Others
Jumlah piutang Total receivables
Saldo Piutang Lain-lain Total of other receivables
Penyisihan Piutang Ragu-ragu Allowance for doubtful account
Jumlah piutang lain-lain - bersih Total of other receivables - Net
Berdasarkan Umur: By Age Category:
Jatuh Tempo: Past due:
1 - 360 hari 1 - 360 days
361 - 720 hari 361 - 720 days
720 hari 720 days
Penyisihan Piutang Ragu-ragu Allowance for doubtful accounts
Saldo piutang usaha - bersih Total of trade receivable - net
2011
Eksposur maksimum
risiko kredit
pada tanggal
pelaporan adalah sebesar nilai tercatat masing-masing kategori piutang yang disebutkan di atas. PT KAI tidak
menguasai aset-aset sebagai jaminan piutang. Menurut PSAK 50, piutang diakui sebesar nilai
wajarnya diukur dari biaya perolehan yang diamortisasi dengan menggunakan metode suku bunga efektif yang
besarannya ditentukan selanjutnya oleh Perusahaan. Namun PT Kereta Api Persero tidak mengakui hal
tersebut karena jatuh tempo piutang yang dimiliki kurang dari 1 tahun.
According to PSAK No. 50, accounts receivable are recognized as the value normally measured from the
cost of acquisition is amortized using the effective interest rate
method is that the
adjustment is determined subsequently by the company. But PT
Kereta Api Persero does not recognize because the maturity of receivables less than 1 year.
1.731.187.365 -
2012 2011
39.339.645.728 42.109.140.595
6.079.712.617 4.023.673.755
186.018.618.927 177.281.858.228
231.437.977.272 223.414.672.578
183.759.065.307 177.281.858.228
103.700.228.095 103.700.228.095
1.917.139.273
183.759.065.307 177.281.858.228
47.678.911.965 46.132.814.351
60.965.163.175 60.965.163.175
53.416.956.051 48.264.425.635
116.113.306.591 109.229.588.810
231.437.977.272 223.414.672.579
47.678.911.965 46.132.814.350
The maximum exposure to credit risk at the reporting date is the carrying amount of each class of receivable
mentioned above. PT KAI is not controlled assets as collateral on receivables.
1.917.139.273 3.808.155.996
3.808.155.996 1.378.854.646
1.378.854.646 500.000.000
500.000.000 111.304.378.010
111.304.378.010 1.044.605.618
809.197.710 -
200.000 147.322.121
149.713.301 2.828.364.932
1.921.594.748 4.020.292.671
2.880.705.759 2012