PIUTANG USAHA TRADE RECEIVABLES
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 60 -
Persentase dari Persentase dari
Saldo piutang usaha total piutang usaha
Saldo piutang usaha total piutang usaha
Trade receivable As a percentage of
Trade receivable As a percentage of
PelangganCustomer balance
trade receivable balance balance
trade receivable balance
Koperasi Warga Semen Gresik 270.422.884
6,93 249.822.267
6,51
Unaudited Audited
31 DesemberDecember 31, 2016 31 MaretMarch 31, 2017
Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42.
Details of related party transactions and balances are disclosed in Note 42.
Umur piutang usaha bersih adalah sebagai berikut: The aging of net trade receivables is as follows:
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Lancar 2.817.452.763
2.500.895.876 Current
Lew at jatuh tempo: Overdue:
1 - 45 hari 501.046.679
737.460.417 1 - 45 days
46 - 135 hari 307.450.294
296.886.520 46 - 135 days
136 - 365 hari 182.631.373
214.451.073 136 - 365 days
Lebih dari 365 hari 92.810.564
88.224.324 Over 365 days
Jumlah 3.901.391.673
3.837.918.210 Total
Piutang usaha yang diungkapkan di atas termasuk jumlah yang telah jatuh tempo pada akhir periode
pelaporan dimana Grup tidak mengakui cadangan kerugian penurunan nilai piutang karena belum ada
perubahan yang signifikan dalam kualitas kredit dan jumlah piutang masih dapat dipulihkan.
Trade receivables disclosed above include amounts that are past due at the end of the reporting period
for which the Group has not recognized an allowance for impairment losses because there has
not been a significant change in credit quality and the amounts are still considered recoverable.
Mutasi cadangan kerugian penurunan nilai piutang adalah sebagai berikut:
The movement in the allowance for impairment losses on trade receivables is as follows:
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Saldo aw al 131.856.072
82.993.681 Beginning balance
Akuisisi entitas anak -
34.053.888 Acquisition of subsidiary
Penambahan Catatan 35 314.356
14.808.503 Addition Note 35
Saldo akhir 132.170.428
131.856.072 Ending balance
Dalam menentukan pemulihan dari piutang usaha, Grup mempertimbangkan setiap perubahan dalam
kualitas kredit dari piutang usaha dari tanggal awal kredit diberikan sampai dengan akhir periode
pelaporan. Konsentrasi risiko kredit terbatas karena basis pelanggan adalah besar dan tidak saling
berhubungan. In determining the recoverability of a trade
receivable, the Group considers any change in the credit quality of the trade receivable from the date
credit was initially granted up to the end of the reporting period. The concentration of credit risk is
limited as the customer base is large and unrelated.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 61 - Berikut ini merupakan umur piutang usaha yang
diturunkan nilainya: Age of impaired trade receivables are as follows:
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Lew at jatuh tempo: Overdue:
1 - 45 hari 3.180.508
4.998 1 - 45 days
46 - 135 hari 4.475.959
4.475.959 46 - 135 days
136 - 365 hari 2.578.525
2.578.525 136 - 365 days
Lebih dari 365 hari 121.935.436
124.796.590 Over 365 days
Jumlah 132.170.428
131.856.072 Total
Berdasarkan hasil kajian keadaan piutang masing- masing pelanggan pada akhir periode pelaporan,
manajemen Grup berkeyakinan bahwa cadangan penurunan nilai telah memadai untuk menutup
kemungkinan kerugian atas tidak tertagihnya piutang usaha.
Based on a review of the status of the individual receivable accounts at end of reporting period, the
management of the Group believes that the allowance for impairment losses is adequate to
cover possible losses from uncollectible receivables. Pada tanggal 31 Maret 2017 dan 31 Desember 2016,
sebesar 71 dan 77 piutang usaha dengan nilai masing-masing sebesar Rp2.763.457.578 dan
Rp2.962.845.686 dijamin dengan jaminan berupa bank garansi, deposito berjangka, asuransi kredit,
dan harta berwujud tanah, bangunan dan kendaraan bermotor oleh pelanggan.
As of March 31, 2017 and December 31, 2016, 71 and 77 of trade receivables with total value
amounting to
Rp2,763,457,578 and
Rp2,962,845,686, respectively are collateralized by bank guarantees, time deposits, credit insurance, and
tangible assets land, buildings and vehicles by the customers.
Manajemen berpendapat bahwa piutang usaha yang belum jatuh tempo dan tidak diturunkan nilainya
memiliki kualitas kredit yang baik. Management believes that trade receivables that are
neither past due nor impaired have good credit quality.
Piutang usaha tertentu digunakan sebagai jaminan atas fasilitas pinjaman non-cash dan fasilitas kredit
investasi Catatan 20. Certain trade receivables are used as collateral for
non-cash loan facilities and credit investment facilities Note 20.
8. PIUTANG LAIN-LAIN 8. OTHER RECEIVABLES
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Pihak ketiga 161.075.590
164.842.805 Third parties
Dikurangi: Less:
Cadangan penurunan nilai 9.886.001
10.095.155 Allow ance for impairment losses
151.189.589 154.747.650
Pihak berelasi 34.347.059
26.527.060 Related parties
Dikurangi: Less:
Cadangan penurunan nilai 908.776
909.208 Allow ance for impairment losses
33.438.283 25.617.852
Jumlah 184.627.872
180.365.502 Total
Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42.
Details of related party transactions and balances are disclosed in Note 42.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
TANGGAL-TANGGAL 31 MARET 2017 DAN 2016 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
MARCH 31, 2017 AND 2016 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 62 - Mutasi cadangan penurunan nilai piutang lain-lain
adalah sebagai berikut: The movements in the allowance for impairment
losses of other receivables is as follows:
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Saldo aw al 11.004.363
4.780.821 Beginning balance
Penambahan Catatan 35 6.223.542
Additions Note 35 Pengurangan
209.586 -
Reversal - net Saldo akhir
10.794.777 11.004.363
Ending balance
Berdasarkan hasil kajian keadaan akun piutang lain- lain setiap debitur pada akhir periode pelaporan,
manajemen Grup berkeyakinan bahwa cadangan penurunan nilai telah memadai untuk menutup
kemungkinan kerugian atas tidak tertagihnya piutang lain-lain.
Based on a review of the status of the individual other receivable accounts at the end of reporting
period, management of the Group believes that the allowance for impairment losses is adequate to
cover possible losses from uncollectible other receivables.
Piutang lain-lain pihak berelasi adalah berkaitan dengan persewaan tanah dan bangunan kepada
pihak berelasi dan jasa lainnya. Akun tersebut tidak dikenakan bunga dan jatuh tempo dalam 1 tahun.
Other receivables with related parties are pertaining to land and building rental to related parties and
other services. These accounts are not subject to interest and due within 1 year
9. PERSEDIAAN - BERSIH 9. INVENTORIES - NET
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Suku cadang 1.064.978.118
1.088.080.920 Spare parts
Bahan baku dan penolong 959.644.437
751.868.356 Raw and indirect materials
Barang dalam proses 620.457.787
520.903.760 Work in process
Barang jadi 527.267.299
362.605.852 Finished goods
Barang dalam perjalanan 28.002.316
64.337.988 Goods in transit
3.200.349.957 2.787.796.876
Dikurangi: Less:
Cadangan persediaan usang Allow ance for obsolete
dan bergerak lambat 117.034.575
116.652.359 and slow moving inventories
Jumlah 3.083.315.382
2.671.144.517 Total
Manajemen Grup berkeyakinan bahwa cadangan persediaan usang dan bergerak lambat telah
mencukupi untuk menutup kemungkinan kerugian yang timbul dari persediaan usang dan bergerak
lambat. The management of the Group believes that the
allowance for obsolete and slow moving inventories is adequate to cover possible losses from obsolete
and slow moving inventories. Mutasi cadangan persediaan usang dan bergerak
lambat adalah sebagai berikut: The movement in the allowance for obsolete and
slow moving inventories is as follows:
31 Maret 31 Desember
March 31, December 31,
2017 2016
Unaudited Audited
Saldo aw al 116.652.359
106.560.801 Beginning balance
Akuisisi entitas anak -
1.563.329 Acquisitions of subsidiaries
Penambahan 382.216
8.528.229 Additions
Saldo akhir 117.034.575
116.652.359 Ending balance