Revenue and Expense Recognition
PT WIJAYA KARYA PERSERO Tbk PT WIJAYA KARYA PERSERO Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Untuk periode yang berakhir pada 30 Juni 2016 dan 31 Desember 2015, 2014 dan 2013 For the period ended June 30, 2016 and December 31, 2015, 2014 dan 2013
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousand Rupiah, unless otherwise stated
KAS DAN SETARA KAS CASH AND CASH EQUIVALENT
Akun ini terdiri dari : This account consists of :
Kas Cash
Bank Bank
Deposito Time Deposits
Jumlah Total
Rincian kas dan setara kas sebagai berikut: Details of cash and cash equivalent consists of:
Kas Cash
Bank terinci sebagai berikut : Bank consits of :
Pihak Berelasi Related Parties
Rupiah Rupiah
PT Bank Mandiri Persero,Tbk. PT Bank Mandiri Persero,Tbk.
PT Bank BNI Persero, Tbk. PT Bank BNI Persero, Tbk.
PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk.
PT Bank Syariah Mandiri PT Bank Syariah Mandiri
PT Bank BTN Persero, Tbk. PT Bank BTN Persero, Tbk.
PT Bank Syariah BRI PT Bank Syariah BRI
PT Bank DKI PT Bank DKI
PT Bank Syariah BNI PT Bank Syariah BNI
PT Bank Riau PT Bank Riau
PT Bank Jabar Banten, Tbk. PT Bank Jabar Banten, Tbk.
PT Bank Sumsel Babel PT Bank Sumsel Babel
PT Bank Jatim PT Bank Jatim
PT Bank Sulteng PT Bank Sulteng
Dolar Amerika Serikat United States Dollar
PT Bank Mandiri Persero, Tbk. PT Bank Mandiri Persero, Tbk.
PT Bank BNI Persero, Tbk. PT Bank BNI Persero, Tbk.
PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk.
PT Bank Syariah Mandiri PT Bank Syariah Mandiri
Dolar Singapura Singapore Dollar
PT Bank BNI Persero, Tbk. PT Bank BNI Persero, Tbk.
Euro Eropa European Euro
PT Bank Mandiri Persero, Tbk. PT Bank Mandiri Persero, Tbk.
Yen Jepang Japanese Yen
PT Bank Mandiri Persero, Tbk. PT Bank Mandiri Persero, Tbk.
PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk.
Pihak Ketiga Third Parties
Rupiah Rupiah
PT Maybank Indonesia BII PT Maybank Indonesia BII
PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga, Tbk.
PT Bank Muamalat Indonesia PT Bank Muamalat Indonesia
Bank of Tokyo MUFG Bank of Tokyo MUFG
PT Bank ICBC Indonesia PT Bank ICBC Indonesia
PT Bank DBS Indonesia PT Bank DBS Indonesia
PT Bank Danamon Indonesia PT Bank Danamon Indonesia
PT Bank Central Asia, Tbk. PT Bank Central Asia, Tbk.
PT Bank NISP, Tbk. PT Bank NISP, Tbk.
PT Bank Panin, Tbk. PT Bank Panin, Tbk.
PT Bank Niaga Syariah PT Bank Niaga Syariah
PT Indonesia Exim Bank PT Indonesia Exim Bank
HSBC Bank HSBC Bank
PT Bank Bukopin, Tbk. PT Bank Bukopin, Tbk.
PT Bank Mega, Tbk. PT Bank Mega, Tbk.
Bank Sumitomo Mitsui Ind. Bank Sumitomo Mitsui Ind.
PT Bank Permata, Tbk. PT Bank Permata, Tbk.
PT Bank MNC, Tbk. PT Bank MNC, Tbk.
Bank BII Syariah Bank BII Syariah
Jumlah dipindahkan Carried forward
160,543 50,003
- -
906,065,015 923,397,123
625,643,618 736,418,848
1,249,095 555,790
1,979,589 1,657,466
1,245,875 -
- -
1,149,726 292,173
87,188 78,879
995,033 69,528,388
25,869,995 111,200
782,489 238,377
1,687,410 191,053
757,343 3,192,039
1,742,000 1,721,164
739,855 68,949
- -
549,818 19,357,507
4,927,829 4,145,187
527,133 523,710
- -
12,112,297 1,544,201
2,182,809 148,041
8,968,666 3,453,053
15,976,725 10,052,838
6,766,457 1,771,324
4,372,025 827,305
5,230,617 -
- -
5,168,669 452,589
- -
4,918,240 5,342,013
24,981,008 2,662,498
4,871,887 77,272,030
1,287,780 2,390,353
3,146,744 4,251,348
6,865,224 5,270,501
1,408,852 2,107,981
163,042 163,042
- 427,224
216,483,014 280,371,094
129,483,515 242,880,207
8,110,370 4,158,678
2,036,553 726,416
2,385,618 2,356,789
2,172,225 8,036,763
2,035,767 2,129,567
1,918,295 2,455,054
103,281 103,660
563,520 -
6,554,736 2,975,624
417,706 1,096,816
2,304,947 2,057,598
390,015 302,360
72,098 64,693
59,517 67,019
3. 3.
30 JuniJune 30 31 Desember December 31
2016 2015
2014 2013
17,603,041 11,655,668
13,169,217 19,265,554
956,835,034 991,954,815
746,552,965 778,041,484
288,247,500 1,556,510,000
1,541,170,000 589,400,000
1,262,685,575 2,560,120,483
2,300,892,182 1,386,707,038
17,603,041 11,655,668
13,169,217 19,265,554
453,123,249 299,935,399
294,144,683 326,541,189
456,904 6,177,051
2,692,697 -
154,478 291,463
140,482 58,615
41,675 19,009,800
2,722,795 1,797,370
46,618 45,555
136,906 96,552
13,650 13,417
9,893 20,668
- 1,605
1,605 1,605
- -
115,433,442 35,571,088
46,495,016 48,151,048
14,907,366 64,028,724
42,056,281 62,848,983
12,156,864 2,779,684
1,193,027 2,918,351
9,995,767 10,392,912
5,965,967 7,648,923
935,832 931,249
920,296 924,158
47
PT WIJAYA KARYA PERSERO Tbk PT WIJAYA KARYA PERSERO Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Untuk periode yang berakhir pada 30 Juni 2016 dan 31 Desember 2015, 2014 dan 2013 For the period ended June 30, 2016 and December 31, 2015, 2014 dan 2013
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousand Rupiah, unless otherwise stated
KAS DAN SETARA KAS Lanjutan CASH AND CASH EQUIVALENT Continued
Jumlah dipindahkan Brought forward
Bank ICB Bumi Putera Bank ICB Bumi Putera
PT Bank Mizuho PT Bank Mizuho
Dolar Amerika Serikat United States Dollar
Bank of Tokyo MUFG Bank of Tokyo MUFG
HSBC Bank HSBC Bank
PT Bank Permata, Tbk. PT Bank Permata, Tbk.
PT Bank Panin, Tbk. PT Bank Panin, Tbk.
Bank Of China Bank Of China
PT Bank Maybank Indonesia PT Bank Maybank Indonesia
PT Bank Danamon Indonesia PT Bank Danamon Indonesia
PT Indonesia Exim Bank PT Indonesia Exim Bank
PT Bank DBS Indonesia PT Bank DBS Indonesia
Bank Sumitomo Mitsui Ind. Bank Sumitomo Mitsui Ind.
PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga, Tbk.
PT Bank NISP, Tbk PT Bank NISP, Tbk
Citibank Citibank
Yen Jepang Japanese Yen
PT Bank DBS Indonesia PT Bank DBS Indonesia
HSBC Bank HSBC Bank
PT Bank Mizuho PT Bank Mizuho
Euro Eropa European Euro
PT Bank DBS Indonesia PT Bank DBS Indonesia
HSBC Bank HSBC Bank
Dolar Singapura Singapore Dollar
PT Bank Central Asia. Tbk PT Bank Central Asia. Tbk
PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga, Tbk.
Ringgit Malaysia Malaysian Ringgit
RHB Bank Kuching RHB Bank Kuching
Public Bank Kuching Public Bank Kuching
Dinar Dinar
Banque exterieure dAlgerie Banque exterieure dAlgerie
Sub Jumlah SubTotal
Deposito Berjangka terinci sebagai berikut : Time Deposits consists of:
Pihak Berelasi Related Parties
Rupiah Rupiah
PT Bank BRI Persero, Tbk. PT Bank BRI Persero, Tbk.
PT Bank Mandiri Persero,Tbk. PT Bank Mandiri Persero,Tbk.
PT Bank BNI Persero, Tbk. PT Bank BNI Persero, Tbk.
PT Bank BTN Persero, Tbk. PT Bank BTN Persero, Tbk.
PT BJB Persero, Tbk. PT BJB Persero, Tbk.
PT Bank Syariah Mandiri PT Bank Syariah Mandiri
Pihak Ketiga Third Parties
Rupiah Rupiah
PT Bank DBS Indonesia PT Bank DBS Indonesia
PT Bank Muamalat PT Bank Muamalat
PT Bank BTPN, Tbk. PT Bank BTPN, Tbk.
PT Bank Permata, Tbk. PT Bank Permata, Tbk.
Bank UOB Buana Bank UOB Buana
PT Bank Maybank Ind. Tbk. PT Bank Maybank Ind. Tbk.
HSBC Bank HSBC Bank
PT Bank DKI PT Bank DKI
PT Bank Panin, Tbk. PT Bank Panin, Tbk.
Jumlah dipindahkan Carried forward
- 24,000,000
- -
- 30,000,000
- 26,100,000
- 50,000,000
- -
- 50,000,000
- -
- 50,000,000
- 7,500,000
288,247,500 1,401,510,000
1,481,170,000 584,400,000
99,697,500 679,910,000
961,800,000 353,500,000
20,000,000 63,600,000
- -
10,000,000 11,000,000
50,000,000 69,300,000
- -
- 26,000,000
- -
- 11,500,000
24,000,000 72,000,000
10,000,000 10,000,000
10,000,000 81,000,000
8,000,000 25,000,000
7,550,000 -
- -
- 42,000,000
- -
- -
76,007 -
- -
44,971 -
318,425 308,960
1,785,729 -
3,697 3,536
45,492 -
1,722,721 35,741
9,681,393 2,653,688
956,835,034 991,954,815
746,552,965 778,041,484
117,000,000 248,000,000
451,370,000 55,500,000
14,070 15,172
- -
- -
- 70,704
236,949 261,725
242,824 214,879
6,698 5,463
5,463 21,425
- -
725,836 -
100,775 62,778
795,363 561,501
248 1,535
408,554 -
4,960,517 28,851,075
20,181,438 4,652,242
3,153,910 3,299,873
2,974,779 2,915,562
1,688,710 1,767,371
1,593,312 14,103,713
1,328,830 1,389,492
1,250,590 1,222,927
1,188,877 1,245,335
1,188,926 1,437,350
749,474 6,998,668
- 724,621
251,134 380,652
7,585,985 65,854
30,958 -
- 17,597
123,645 -
666,648
3. 3.
30 JuniJune 30 31 Desember December 31
2016 2015
2014 2013
906,065,015 923,397,123
625,643,618 736,418,848
- -
515,057 485,564
- -
- 826,362
23,215,036 556,934
- -
11,273,010 23,348,298
78,938,845 4,204,086
48
PT WIJAYA KARYA PERSERO Tbk PT WIJAYA KARYA PERSERO Tbk
DAN ENTITAS ANAK AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Untuk periode yang berakhir pada 30 Juni 2016 dan 31 Desember 2015, 2014 dan 2013 For the period ended June 30, 2016 and December 31, 2015, 2014 dan 2013
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousand Rupiah, unless otherwise stated
KAS DAN SETARA KAS Lanjutan CASH AND CASH EQUIVALENT Continued
Jumlah pindahan Brought forward
PT Bank Mega, Tbk. PT Bank Mega, Tbk.
Bank Sumitomo Indonesia Bank Sumitomo Indonesia
Bank Of Tokyo MUFG Bank Of Tokyo MUFG
PT Bank Jabar Banten, Tbk. PT Bank Jabar Banten, Tbk.
PT Bank CIMB Niaga, Tbk. PT Bank CIMB Niaga, Tbk.
PT Bank Victoria PT Bank Victoria
Sub Jumlah SubTotal
Jumlah Total
PIUTANG USAHA TRADE RECEIVABLES
Piutang Usaha Yang Jatuh Tempo Kurang Dari 1 satu Tahun Account Receivabls With Maturities Less Than 1 One Year
Pihak Ketiga Third Parties
Rupiah Rupiah
Dolar Amerika Serikat United States of America Dollar
DZD Dinnar DZD Dinnar
Ringgit Malaysia Malaysian Ringgit
Sub Jumlah Sub Total
Akumulasi penurunan nilai Allowance for impairment
Sub Jumlah Sub Total
Pihak Berelasi Related Parties
Rupiah Rupiah
Dolar Amerika Serikat United States of America Dollar
EURO EURO
Sub Jumlah Sub Total
Akumulasi penurunan nilai Allowance for impairment
Sub Jumlah Sub Total
Jumlah Total
Pihak Ketiga Third Parties
Induk Perusahaan Parent entity
PT WIKA Realty PT WIKA Realty
PT WIKA Gedung PT WIKA Gedung
PT WIKA Beton PT WIKA Beton
PT WIKA Industri Konstruksi PT WIKA Industri Konstruksi
PT WIKA Rekayasa Konstruksi PT WIKA Rekayasa Konstruksi
Jumlah dipindahkan Carried forward
306,279,923 305,985,688
191,968,230 141,189,603
302,302,754 171,467,879
300,048,539 213,566,320
60,572,654 66,360,499
91,425,425 71,949,756
44,273,630 58,410,410
27,344,615 27,148,370
1,675,085,064 2,030,419,484
1,399,027,186 1,198,148,178
854,649,024 909,809,438
718,429,662 418,906,209
21,978,640 38,550,748
26,622,570 77,288,538
832,670,384 871,258,690
691,807,092 341,617,671
2,374,990,387 2,781,980,156
1,962,832,632 1,479,294,484
Rincian piutang usaha berdasarkan unit kerja adalah sebagai berikut : The detail of trade receivables according to its business unit are as
follows :
30 JuniJune 30 31 Desember December 31
2016 2015
2014 2013
308,558,411 569,160,843
308,399,629 582,054,745
653,097,693 859,034,165
479,840,748 162,239,384
1,436,727 651,092
1,809,144 5,742,056
16,763,002 10,536,733
8,588,869 -
1,687,521,799 2,042,412,999
1,413,269,786 1,231,422,648
145,201,796 131,691,533
142,244,246 93,745,834
1,542,320,003 1,910,721,466
1,271,025,540 1,137,676,813
854,649,024 807,900,228
350,185,597 407,634,958
- 101,596,482
366,895,532 11,271,251
- 312,728
1,348,533 -
288,247,500 1,556,510,000
1,541,170,000 589,400,000
1,262,685,575 2,560,120,483
2,300,892,182 1,386,707,038
Seluruh deposito berjangka waktu sampai dengan 3 bulan. Deposito dalam mata uang Rupiah dengan tingkat suku bunga Rupiah antara 9 sd 11 ;
7,5 sd 9,5 ; 7,25 sd 7,75 ; 6 sd 6,5 untuk 30 Juni 2016 , 31 Desember 2015, 2014 dan 2013.
All time deposits up to 3 months. Deposits are denominated in Rupiah with interest rates in Rupiah ranging from 9 to 11; 7,5 sd 9,5;
7,25 to 7,75 and 6 sd 6,5 in June, 30 2016, December 31,2015, 2014 and 2013.
Tidak terdapat kas dan setara kas yang dijadikan jaminan. There are no cash and cash equivalents in subsidiaries as collateral.
4. 4.
a. a.
Akun ini merupakan piutang usaha dari jasa-jasa konstruksi, penyerahan barang hasil industri dan perdagangan yang telah diterbitkan fakturnya dan
piutang atas usaha realty, dengan rincian sebagai berikut : Account represents receivables from construction services, delivery of
industrial and trade products which invoices had been issued and receivables from realty business, details are as follows:
30 JuniJune 30 31 Desember December 31
2016 2015
2014 2013
1,494,159,232 1,830,562,469
1,324,318,773 957,938,142
175,162,838 200,662,705
78,553,000 267,742,450
- 35,000,000
15,000,000 -
- 25,000,000
- -
- 25,000,000
- -
- 70,000,000
40,000,000 -
- -
5,000,000 -
- -
- 5,000,000
3. 3.
30 JuniJune 30 31 Desember December 31
2016 2015
2014 2013
288,247,500 1,401,510,000
1,481,170,000 584,400,000
49