Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
d. Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
d. Boards of Commissioners and Directors, Audit
Committee and Employees continued Perusahaan adalah Entitas Induk terakhir dari entitas anaknya. Tidak ada pemegang saham perusahaan yang berbentuk entitas yang mempunyai pengendalian atas Perusahaan lebih dominan daripada pemegang saham Perusahaan yang lain. The Company is the ultimate Parent Entity of its subsidiaries. The Company has no shareholders in the form of an entity which are more dominant over other shareholders. Manajemen kunci terdiri dari Direksi di bawah pengawasan Dewan Komisaris. Key management comprises the Board of Directors under the oversight of the Board of Commissioners. Pada tanggal 30 September 2015 dan 2014 , Perusahaan dan Entitas anak “Kelompok Usaha” memiliki masing-masing 3.287 dan 3.216 karyawan tidak diaudit. As of September 30, 2015 and 2014, the Company and Subsidiaries “The Group” have 3,287 and 3,216 employees, respectively unaudited.e. Penyelesaian Laporan
Keuangan Konsolidasiane. Completion of the Consolidated Financial Statements
Laporan keuangan konsolidasian telah diselesaikan dan diotorisasi untuk diterbitkan oleh Direksi Perusahaan pada tanggal 29 Oktober 2015. The consolidated financial statements were completed and authorized for issuance by the Company’s Board of Directors on October 29, 2015. 2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Dasar Penyajian Laporan Keuangan Konsolidasiana. Basis of Presentation of the Consolidated Financial Statements
Laporan keuangan konsolidasian telah disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia “SAK”, yang mencakup Pernyataan dan Interpretasi yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia dan Peraturan No. VIII.G.7 mengenai Peraturan Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik yang diterbitkan oleh Badan Pengawas Pasar Modal dan Lembaga Keuangan ”BAPEPAM-LK”. The consolidated financial statements have been prepared in accordance with Indonesian Financial Accounting Standards “SAK”, which comprise the Statements and Interpretations issued by the Board of Financial Accounting Standards of the Indonesian Institute of Accountants and the Regulations No. VIII.G.7 concerning Guidelines on Financial Statement Presentation and Disclosures by the Public Companies issued by the Capital Market and Financial Institution Supervisory Agency “BAPEPAM-LK”. Efektif 1 Januari 2015, Kelompok Usaha menerapkan PSAK No. 1 Revisi 2013, “Penyajian Laporan Keuangan”, yang mengubah penyajian kelompok pos-pos dalam Penghasilan Komprehensif Lain. Pos-pos yang akan direklasifikasi ke laba rugi disajikan terpisah dari pos-pos yang tidak akan direklasifikasi ke laba rugi. Effective January 1, 2015, the Group implemented PSAK No. 1 Revised 2013, “Presentation of Financial Statements”, which changes the grouping of items presented in Other Comprehensive Income. Items that could be reclassified to profit or loss would be presented separately from items that will never be reclassified.Parts
» emtek fs 2015 q3 30 september 2015 unaudited
» Pendirian Perusahaan Establishment of the Company Public Offering of the Company’s Shares
» Penawaran Umum Struktur Kelompok Usaha Group Structure
» Struktur Kelompok Usaha lanjutan Group Structure continued
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan lanjutan
» Boards of Commissioners and Directors, Audit
» Penyelesaian Laporan UMUM lanjutan GENERAL continued
» Completion of the Consolidated Financial Statements
» Basis of Presentation of the Consolidated Financial Statements
» Dasar Penyajian Prinsip-prinsip Konsolidasian Principles of Consolidation
» Prinsip-prinsip Konsolidasian lanjutan Principles of Consolidation continued
» Kombinasi Bisnis lanjutan Business Combinations continued
» Kas dan Setara Kas dan Aset Keuangan lancar Lainnya
» Cash and Cash Equivalents and Other Current Financial Assets
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Transaksi dengan Pihak-pihak Berelasi lanjutan
» Transactions with Persediaan Inventories
» Persediaan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses Investment in Associated Companies
» Investasi pada Entitas Asosiasi lanjutan Investment in Associated Companies
» Aset Takberwujud lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible Assets continued Aset Tetap Fixed Assets
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed Assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
» Penurunan Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Tambahan Modal Disetor - Neto Additional Paid-in Capital - Net
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Transaksi dan Saldo dalam Mata Uang Asing Foreign
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Foreign Currency Pajak Penghasilan Income Tax
» Pajak Penghasilan lanjutan Income Tax continued
» Liabilitas Imbalan Kerja lanjutan Employee Benefits Liabilities continued
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Earnings per Share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Informasi Segmen Segment Information
» Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Instrumen Keuangan lanjutan Financial Instruments continued ii Liabilitas Keuangan
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Provisi Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» SUMBER ESTIMASI KETIDAKPASTIAN SOURCE OF ESTIMATION UNCERTAINTY
» SUMBER ESTIMASI KETIDAKPASTIAN lanjutan SOURCE OF ESTIMATION UNCERTAINTY
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan RESTATEMENT OF THE CONSOLIDATED
» PENYAJIAN KEMBALI LAPORAN KEUANGAN KONSOLIDASIAN lanjutan
» RESTATEMENT OF THE CONSOLIDATED KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER
» ASET KEUANGAN LANCAR LAINNYA lanjutan OTHER PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN INVENTORIES emtek fs 2015 q3 30 september 2015 unaudited
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» UANG MUKA ADVANCES ASET TETAP FIXED ASSETS
» GOODWILL DAN ASET TAKBERWUJUD GOODWILL AND INTANGIBLE ASSETS
» GOODWILL DAN emtek fs 2015 q3 30 september 2015 unaudited
» BIAYA SEWA DIBAYAR DI MUKA JANGKA PANJANG
» PREPAID LONG-TERM RENT emtek fs 2015 q3 30 september 2015 unaudited
» INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued UTANG USAHA TRADE PAYABLES
» ACCRUED EXPENSES AND SHORT-TERM EMPLOYEE BENEFITS LIABILITIES
» PERPAJAKAN TAXATION emtek fs 2015 q3 30 september 2015 unaudited
» PINJAMAN JANGKA PANJANG LONG-TERM PAYABLES
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM PAYABLES continued
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE
» LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE OBLIGASI KONVERSI CONVERTIBLE BONDS
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued
» OBLIGASI KONVERSI lanjutan CONVERTIBLE BONDS continued PAJAK PENGHASILAN INCOME TAXES
» PAJAK PENGHASILAN lanjutan INCOME TAXES continued
» KEPENTINGAN NONPENGENDALI emtek fs 2015 q3 30 september 2015 unaudited
» NON-CONTROLLING INTERESTS MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» SELISIH NILAI TRANSAKSI DENGAN PIHAK NONPENGENDALI
» DIFFERENCE IN VALUE OF TRANSACTIONS WITH NON-CONTROLLING INTERESTS
» SALDO LABA RETAINED EARNINGS PENDAPATAN REVENUES
» PENDAPATAN lanjutan REVENUES continued
» BEBAN POKOK PENDAPATAN COST OF REVENUES
» BEBAN PENJUALAN SELLING EXPENSES
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» Saldo dan Transaksi dengan Pihak-pihak Berelasi Balances and Transactions with Related Parties
» Saldo dan Transaksi dengan Pihak-pihak Berelasi lanjutan
» Balances and Transactions with Related Parties continued Sifat Hubungan dengan Pihak Berelasi
» Sifat Hubungan dengan Pihak Berelasi lanjutan
» PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
» PERJANJIAN SIGNIFIKAN lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES
» TUJUAN DAN KEBIJAKAN RISIKO MANAJEMEN KEUANGAN lanjutan
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