Pengakuan pendapatan dan beban Revenue and expense recognition
q. Pengakuan pendapatan dan beban q. Revenue and expense recognition
(i) Pendapatan
(i) Revenue
Pendapatan produksi minyak mentah Revenues from the production of crude oil dan gas bumi diakui berdasarkan metode
and natural gas are recognised on the provisional entitlements pada saat lifting.
basis of the provisional entitlements Perbedaan lifting aktual minyak mentah
method at the point of lifting. Differences dan gas bumi menghasilkan piutang
between the actual liftings of crude oil and ketika entitlements final melebihi lifting
natural gas result in a receivable when minyak mentah dan gas bumi (posisi
final entitlements exceed liftings of crude underlifting) dan menghasilkan utang
oil and gas (underlifting position) and in a ketika lifting minyak mentah dan gas
payable when lifting of crude oil and gas bumi melebihi entitlements final (posisi
exceed final entitlements (overlifting overlifting). Volume underlifting dan
position). Underlifting and overlifting overlifting dinilai berdasarkan harga rata-
volumes are valued based on the annual rata tertimbang tahunan Minyak Mentah
weighted average Indonesian Crude Price Indonesia – (ICP) (untuk minyak mentah)
(ICP) (for crude) and price as determined dan harga yang ditetapkan dalam
in the respective Sale and Purchase Perjanjian
Contract (for gas).
bersangkutan (untuk gas bumi).
Perusahaan
The Company recognises subsidy revenue subsidi ketika Perusahaan menjual
mengakui
pendapatan
as it sells the subsidy products and produk
becomes entitled to the subsidy. subsidinya.
subsidi
dan
berhak
atas
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan)
POLICIES (continued)
q. Pengakuan pendapatan
dan
beban
q. Revenue and expense recognition (continued)
(lanjutan)
(i) Pendapatan (lanjutan) (i) Revenue (continued)
Pendapatan dari penjualan barang dan Revenue from sales of goods and services jasa masing-masing diakui pada saat
is recognised when the significant risks risiko dan manfaat kepemilikan barang
and rewards of ownership of the goods are secara signifikan telah berpindah kepada
transferred to the buyer and when such pembeli dan pada saat jasa diberikan.
services are performed, respectively.
Pendapatan denda yang berasal dari Penalty income from overdue receivables piutang penjualan produk BBM yang
from BBM sales is recognised when the tertunggak diakui pada saat Perusahaan
Company and its customers agree on the dan pelanggan tersebut menyepakati
amount of the penalties and there is jumlah penalti dan ada bukti-bukti bahwa
evidence that the customers have pelanggan
committed to pay the penalties. membayar penalti.
berkomitmen
untuk
Biaya dan pendapatan sehubungan The cost and revenue involving sales of dengan penjualan listrik antara PGE,
among PGE, geothermal kontraktor
electricity
contractors and PT Perusahaan Listrik PT Perusahaan Listrik Negara (Persero)
Negara (Persero) (“PLN”) are recorded (“PLN”) dicatat berdasarkan Energy
based on Energy Sales Contracts under Sales Contracts dalam KOB. KOB
a JOC. The contracts stipulate that the tersebut mengharuskan penjualan listrik
sale of electricity from the JOC contractors dari kontraktor KOB ke PLN dilakukan
to PLN is to be made through PGE in the melalui PGE pada nilai yang sama
same amount of the purchase costs as the dengan biaya pembelian listrik dari
electricity from the JOCs. kontraktor KOB.
(ii) Beban
(ii) Expenses
Beban diakui pada saat terjadinya Expenses are recognised when incurred berdasarkan konsep akrual.
on an accrual basis.
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
2. SUMMARY OF SIGNIFICANT ACCOUNTING
(lanjutan)
POLICIES (continued)