Aset Tetap lanjutan Fixed Assets continued
2. KEBIJAKAN AKUNTANSI lanjutan
2. ACCOUNTING POLICIES continued
v. v. 1 Penjualan tanah dan bangunan fasilitas KPR: 1 Land and building sales under KPR facilities : a a b b c c d d 2 2 3 Penjualan kavling tanah tanpa bangunan. 3 Revenue from sale of land without building. a a b b Pengakuan Pendapatan dan Beban lanjutan Revenue and Expense Recognition continued Pendapatan bidang usaha perumahan diakui dengan metode akrual penuh full accrual method yaitu setelah penandatanganan akte jual beli untuk penjualan tunai dan setelah akad kredit untuk penjualan melalui Kredit Pemilikan Rumah KPR dari bank. Revenue from real estate business field shall be recognized under full accrual methods i.e. upon the signing of deed of sale purchase for cash selling and deed of credit for the selling through Housing Ownership Credit KPR from the bank. Berdasarkan ketentuan tersebut, pendapatan dari penjualan rumah diakui bila seluruh syarat berikut telah terpenuhi : On the basis of foregoing conditions, revenue from housing selling shall be recognized if the following conditions have been fulfilled : Pengikatan jual beli telah berlaku; Agreement of sale and purchase shall be effective; Harga jual akan tertagih di mana jumlah pembayaran yang diterima sekurang- kurangnya mencapai 20 dari harga jual yang telah disepakati; The selling price will be collectible in which the amount of payments received at least 20 of the agreed sale price; Tagihan penjual terhadap pembeli pada masa yang akan datang bebas dari subordinasi terhadap hutang lain dari pembeli; Claims seller to the buyer in the future free from subordination to other debt of the buyer; Penjual telah mengalihkan kepada pembeli seluruh risiko dan manfaat kepemilikan yang umum yang terdapat pada suatu transaksi penjualan, dan penjual selanjutnya tidak mempunyai kewajiban atau terlibat lagi secara signifikan dengan aset property tersebut. Dalam hal ini setidak-tidaknya bangunan tersebut telah diserahterimakan dan siap dihuni; The seller have transferred to the purchaser all general ownership risks and benefits contained in sale transaction, and the seller hereinafter shall not be held liable to or involve significantly with assets property. In the manner, such building at least shall have been delivered and accepted and shall be ready to be lived. Penjualan tanah dan bangunan tanpa fasilitas KPR Land and building sales without KPR facilities Pengakuan pendapat atas penjualan tanah beserta bangunan tanpa fasilitas KPR bank dilakukan bila pembeli telah membayar minimum 50 dari harga jual dan nilai progres pembangunan telah mencapai minimal 80. Income recognition in respect of land and building sale without bank KPR facility shall be conducted, if the purchaser has made minimum payment of 50 of sale price and development progress has minimum reached 80. Pengikatan jual beli telah berlaku; Agreement of sale and purchase shall be effective. Harga jual akan tertagih di mana jumlah pembayaran yang diterima sekurang- kurangnya telah mencapai 20 dari harga jual yang telah disepakati; Sale price shall be collected in which amount of received payment shall reach at least 20 of the sale price as mutually agreed; 38 PT WIJAYA KARYA PERSERO, Tbk. PT WIJAYA KARYA PERSERO, Tbk. DAN ANAK PERUSAHAAN AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Untuk tahun-tahun yang berakhir tanggal 31 Desember 2010 dan 2009 For the years ended December 31, 2010 and 2009 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain Expressed in thousand Rupiah, unless otherwise stated2. KEBIJAKAN AKUNTANSI lanjutan
Parts
» PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» The Companys Establishment GENERAL
» Pendirian Perusahaan lanjutan GENERAL continued
» The Companys Establishment continued
» Bidang Usaha GENERAL continued
» Pengurus Perseroan GENERAL continued
» Pengurus Perseroan lanjutan GENERAL continued
» Management of the Company continued
» Perusahaan Anak GENERAL continued
» Perusahaan Anak lanjutan GENERAL continued
» UMUM UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan UMUM lanjutan
» UMUM lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» Penawaran Umum Saham Perusahaan
» Public Offering the Company Shares
» GENERAL continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» Prinsip - prinsip Konsolidasi
» Prinsip - prinsip Konsolidasi lanjutan
» Transaksi dan Saldo dalam Mata Uang Asing
» Transaction and Balance in Foreign Currency
» Piutang ACCOUNTING POLICIES continued
» Receivables ACCOUNTING POLICIES continued
» Piutang lanjutan ACCOUNTING POLICIES continued
» Receivables continued ACCOUNTING POLICIES continued
» Penyisihan Penurunan Nilai lanjutan
» TagihanKewajiban Bruto Pemberi Kerja
» Persediaan ACCOUNTING POLICIES continued
» Inventory ACCOUNTING POLICIES continued
» Persediaan lanjutan ACCOUNTING POLICIES continued
» Inventory continued ACCOUNTING POLICIES continued
» Prepaid expenses ACCOUNTING POLICIES continued
» Investasi ACCOUNTING POLICIES continued
» Investment ACCOUNTING POLICIES continued
» Investasi lanjutan ACCOUNTING POLICIES continued
» Investment continued ACCOUNTING POLICIES continued
» Tanah Belum Dikembangkan ACCOUNTING POLICIES continued
» Land for Development ACCOUNTING POLICIES continued
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan nilai aset non keuangan
» Proyek Kerja Sama ACCOUNTING POLICIES continued
» Uang Muka dari Pelanggan Advance from Costumer
» Biaya Emisi Saham ACCOUNTING POLICIES continued
» Share Issue Cost ACCOUNTING POLICIES continued
» Saham Beredar yang Diperoleh Kembali
» Treasury Stock ACCOUNTING POLICIES continued
» Dana Pensiun dan Imbalan Pasca Kerja
» Pension and Other Benefit Cost
» Uang Muka Proyek Jangka Panjang
» Pengakuan Pendapatan dan Beban
» Revenue and Expense Recognition
» KEBIJAKAN AKUNTANSI lanjutan KEBIJAKAN AKUNTANSI lanjutan ACCOUNTING POLICIES continued
» KEBIJAKAN AKUNTANSI lanjutan ACCOUNTING POLICIES continued
» Bunga Pinjaman Interest Loans
» Beban Ditangguhkan ACCOUNTING POLICIES continued
» Deferred Expense ACCOUNTING POLICIES continued
» Goodwill ACCOUNTING POLICIES continued
» Revaluasi ACCOUNTING POLICIES continued
» Revaluation ACCOUNTING POLICIES continued
» Revaluasi lanjutan ACCOUNTING POLICIES continued
» Revaluation continued ACCOUNTING POLICIES continued
» KEBIJAKAN AKUNTANSI lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» ACCOUNTING POLICIES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» CASH AND CASH EQUIVALENT continued
» CASH AND CASH EQUIVALENT continued PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» TRADE RECEIVABLES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PIUTANG RETENSI PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» RETENTION RECEIVABLES PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PIUTANG RETENSI lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» RETENTION RECEIVABLES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» RETENTION RECEIVABLES continued Pihak ketiga
» PIUTANG LAIN-LAIN PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» OTHER RECEIVABLES PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PIUTANG LAIN-LAIN lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» OTHER RECEIVABLES continued PERSEDIAAN INVENTORIES
» PERSEDIAAN lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» INVENTORIES lanjutan PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» INVENTORIES continued PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» UANG MUKA ADVANCES PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» PAJAK DIBAYAR DI MUKA PREPAID TAXES
» BIAYA DIBAYAR DI MUKA PREPAID EXPENSES
» BIAYA DIBAYAR DI MUKA lanjutan PREPAID EXPENSES continued
» JAMINAN USAHA BUSINESS GUARANTEE
» INVESTASI PADA PERUSAHAAN ASOSIASI INVESTMENT IN ASSOCIATED COMPANIES
» TANAH BELUM DIKEMBANGKAN LAND FOR DEVELOPMENT
» ASET TETAP lanjutan FIXED ASSET continued
» SETORAN DANA KERJA SAMA OPERASI OPERATION COOPERATION FUND DEPOSIT
» GOODWILL GOODWILL PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
» ASET LAIN-LAIN lanjutan OTHER ASSETS continued PINJAMAN JANGKA PENDEK SHORT-TERM LOAN
» PT Bank Mandiri Persero Tbk.
» PT Bank Mandiri Persero Tbk. lanjutan
» PT Bank Mandiri Persero Tbk. continued
» PT Bank Rakyat Indonesia Persero Tbk.
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOAN continued
» PT Bank DBS Indonesia lanjutan
» PT Bank Mandiri Persero, Tbk. lanjutan PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
» PT Bank CIMB Niaga Tbk lanjutan PT Bank CIMB Niaga Tbk continued
» PT Bank Negara Indonesia Persero, Tbk.
» PT Bank CIMB Niaga Tbk lanjutan
» PT Bank CIMB Niaga Tbk continued
» HUTANG USAHA ACCOUNT PAYABLES
» HUTANG USAHA lanjutan ACCOUNT PAYABLES continued
» HUTANG LAIN LAIN OTHER PAYABLES
» Hutang Pajak PERPAJAKAN TAXES
» Tax payable PERPAJAKAN TAXES
» Beban Pajak Penghasilan PERPAJAKAN TAXES
» Beban Pajak Penghasilan lanjutan
» PERPAJAKAN lanjutan TAXES continued
» UANG MUKA DARI PELANGGAN ADVANCE RECEIVED FROM CUSTOMER
» BIAYA YANG MASIH HARUS DIBAYAR ACCRUED EXPENSES
» PENDAPATAN YANG DITERIMA DIMUKA UNEARNED REVENUE
» KEWAJIBAN IMBALAN PASCA KERJA POST EMPLOYEE BENEFIT LIABILITIES
» KEWAJIBAN IMBALAN PASCA KERJA lanjutan
» UANG MUKA PROYEK JANGKA PANJANG ADVANCE FOR LONG TERM PROJECTS
» PT IKB Deutsche Industrie Bank. AG
» HUTANG BANK lanjutan BANK LOAN continued
» HAK MINORITAS MINORITY INTEREST
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» MODAL SAHAM YANG DIPEROLEH KEMBALI TREASURY STOCK
» TAMBAHAN MODAL SETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL SETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» PEMBAGIAN LABA APPROPRIATION OF RETAINED EARNING
» LABA RUGI BERSIH PER SAHAM DASAR BASIC EARNINGS LOSS PER SHARE
» BEBAN POKOK PENJUALAN COST OF SALES
» BEBAN POKOK PENJUALAN lanjutan COST OF SALES continued
» LABA RUGI PROYEK KERJASAMA OPERASI PROFIT LOSS JO PROJECT
» BEBAN PENJUALAN BEBAN USAHA OPERATING EXPENSE
» SALES EXPENSES BEBAN USAHA OPERATING EXPENSE
» PENDAPATAN BEBAN LAIN LAIN OTHER INCOME EXPENSE
» PENDAPATAN BEBAN LAIN LAIN lanjutan OTHER INCOME EXPENSE continued
» PERJANJIAN KERJASAMA JOINT OPERATION AGREEMENT
» PERJANJIAN KERJASAMA lanjutan JOINT OPERATION AGREEMENT continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» RELATED PARTY TRANSACTION continued
» PERIKATAN DAN KONTINJENSI COMMITMENT AND CONTINGENCY
» PERIKATAN DAN KONTINJENSI lanjutan COMMITMENT AND CONTINGENCY continued
» PERISTIWA SETELAH TANGGAL NERACA SUBSEQUENT EVENT
» PROSPECTIVE ACCOUNTING PT Wijaya Karya (Persero) Tbk - Investor Relations: Centre
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