50,546,412 Annual Report 2015 PT GMF AeroAsia
Analisis Kinerja Keuangan
Analysis of Financial Performance KILAS KINERJA
Performance Highlights
PEMEGANG SAHAM DAN PEMANGKU KEPENTINGAN
Report to Shareholders and Stakeholders
Company Proile
Business Suport Review
MANAJEMEN
Management Discussion and Analysis
168
Laporan Tahunan 2015 | Annual Report
Graik Tagihan Bruto kepada Pelanggan Tahun 2011-2015 USD Chart of Gross Receivables from Customers in 2011-2015 USD
Piutang Sewa Pembiayaan - Lancar
Piutang Sewa Pembiayaan menurun 7.49 menjadi USD939,319 dibandingkan tahun 2014 sebesar
USD1,015,372. Penurunan Piutang Sewa Pembiayaan sesuai dengan masa sewa yang telah disepakati dengan
pelanggan.
Persediaan – Bersih
Persediaan GMF terdiri dari persediaan suku cadang rotable dan repairable, suku cadang expendable dan
supplies.
Persediaan meningkat 15.43 menjadi USD68,602,281 dibandingkan tahun 2014 sebesar USD59,433,992.
Peningkatan persediaan terutama disebabkan oleh meningkatnya pembelian persediaan selama tahun
berjalan yang digunakan untuk menunjang operasional seiring dengan meningkatnya pendapatan Perusahaan.
Finace Lease Receivables - Current
Finance lease receivables decreased by 7.49 to USD939.319 compared to 2014 amounting to
USD1.015.372. This decrease was signiicant with tenancy which agreed by customers.
Inventories - Net
GMF inventories consist of rotable and repairable part, and expendable and supplies part.
Inventories increased by 15.43 amounting to USD 68.602.281 compared to that in 2014 amounting to USD
59.433.992. This increase was due to the addition of inventory during the year used to support operational
corporate due to the increasing of corporate income.
25,333,906 27,334,787
33,941,716 29,875,612
50,546,412
2011 2013
2012 2014
2015
Corporate Governance
PERUSAHAAN
Corporate Social Responsibility
Audited Financial Statements
ANNUAL REPORT AWARD 2015
Reference of 2015 Annual Report Award Criteria
169
Laporan Tahunan 2015 | Annual Report
Tabel Persediaan Tahun 2011-2015 USD Table of Inventory in 2011-2015 USD
GMF juga membentuk penyisihan penurunan nilai persediaan. Mutasi penyisihan penurunan nilai persediaan
pada tahun 2015 adalah sebesar USD4,020,566 meningkat 28.43 dibandingkan tahun 2014 sebesar USD3,130,493.
Manajemen berpendapat bahwa penyisihan penurunan nilai persediaan tersebut adalah cukup untuk menutup
kerugian yang mungkin timbul dari nilai persediaan. GMF formed allowance for inventories impairement.
Mutation of allowance for inventories impairement in 2015 was USD 4.020.566 increased by 28.43 compared to that
in 2014 amounting to USD 3.130.493. Management has made a provision for inventory value which is adequate to
cover possible losses on inventory amounting.
Persediaan tahun 2015 meningkat 15.43
Inventories increased by 15.43 in 2015
15.43
Uraian
In detail
2011 2012
2013 2014
NaikTurun
Change in
2015
Suku Cadang Expendable
dan Supplies
Supplies Expendables and
Supplies Part 35,137,877
34,229,933 38,080,433
41,309,483 15.16
47,572,916 Suku Cadang
Rotable dan
Repairable
Rotable and Repairable Part
16,819,589 13,005,259
20,887,115 21,255,002
17.85 25,049,931
Penyisihan Penurunan Nilai
Persediaan Provision of value
impairement of inventories
1,665,155 1,977,480
2,622,116 3,130,493
28.43 4,020,566
Jumlah Persediaan
Total Inventory 50,292,311
45,257,712 56,345,432
59,433,992 15.43
68,602,281
Analisis Kinerja Keuangan
Analysis of Financial Performance KILAS KINERJA
Performance Highlights
PEMEGANG SAHAM DAN PEMANGKU KEPENTINGAN
Report to Shareholders and Stakeholders
Company Proile
Business Suport Review
MANAJEMEN
Management Discussion and Analysis
170
Laporan Tahunan 2015 | Annual Report
Graik Persediaan Tahun 2011-2015 USD Chart of Inventories in 2011-2015
Selain itu, persediaan juga diasuransikan kepada PT Asuransi Jasa Indonesia terhadap risiko kebakaran,
pencurian dan risiko lainnya. Untuk tahun 2015 dan 2014, jumlah pertanggungan masing-masing sebesar
USD102,004,965 dan USD59,457,435, meningkat 71.56. Peningkatan jumlah pertanggungan ini seiring dengan
diberlakukannya peraturan Bank Indonesia perihal jumlah asuransi Perusahaan Non-Aviation pada tahun 2015.
Pajak Dibayar Dimuka
Pajak dibayar dimuka meningkat menjadi USD1,787,380 dibandingkan tahun 2014 tidak terdapat saldo.
Peningkatan pajak dibayar dimuka terutama disebabkan oleh perubahan ketentuan mengenai PPN dengan
berlakunya PMK No. 193 tahun 2015, dimana PPN masukan atas barang impor terkait alat angkutan tertentu yang
semula tidak dapat dikreditkan menjadi dapat dikreditkan.
Uang Muka dan Biaya Dibayar Dimuka
Uang muka dan biaya dibayar dimuka meningkat 60.06 menjadi USD13,020,293 dibandingkan tahun 2014
sebesar USD8,134,744. Peningkatan uang muka dan biaya dibayar dimuka terutama disebabkan oleh meningkatnya
Beside that, inventories are insuranced by PT. Asuransi Jasa Indonesia againts ire, theft, and other risks. In 2015
and 2014, total of assets insured i.e USD 102.004.965 and USD 59.457.435 each, increased by 71.56. This increase
was due to total assests insured during Indonesia Bank regulation about Non- Aviation Corporate insurance in
2015.
Advanced and prepaid expenses
Advanced and Prepaid tax increased by USD 1.787.380 compared to that in 2014 whereas that was no balance
recorded. The increase was due to the determination of tax by impementing PMK No. 193 in 2015, whereas tax
derived from imports goods related to particular logistics which irstly was non-creditable, it turned into creditable.
Advances and prepaid expenses
Advances and prepaid expenses increased by 60.06 amounting to USD 13.020.293 compared to that in 2014
amounting to USD 8.134.744. This increase of advances
50,292,311 56,345,432
45,257,712 59,433,992
68,602,281
2011 2013
2012 2014
2015
Corporate Governance
PERUSAHAAN
Corporate Social Responsibility
Audited Financial Statements
ANNUAL REPORT AWARD 2015
Reference of 2015 Annual Report Award Criteria
171
Laporan Tahunan 2015 | Annual Report
Tabel Uang Muka dan Biaya dibayar dimuka Tahun 2011-2015 USD Table of Advances and Prepaid Expenses 2011-2015 USD
Tabel Uang Muka dan Biaya dibayar dimuka Tahun 2011-2015 USD Chart of Advances and Prepaid Expenses in 2011-2015 USD
uang muka pembelian persediaan untuk mendukung operasional Perusahaan seiring dengan meningkatnya
pendapatan. and prepaid expenses were mainly due to the increases
in advances in the purchase of materials and spare parts to support corporate operational along the increase of
income.
Uang muka pembelian terutama merupakan pembayaran kepada subkontraktor dan pemasok terkait dengan
jasa pembuatan dan pemeliharaan kabin, mesin dan pemeliharaan rutin.
Advances for purchase primarily represents payments to subcontractors and suppliers of related services to the
creation and maintenance of the cabin, engine and routine maintenance.
11,325,225 3,765,538
13,379,948 8,134,744
13,020,293
2011 2013
2012 2014
2015
Uraian
In detail
2011 2012
2013 2014
NaikTurun
Change in
2015
Uang Muka Pembelian
Advances for purchase
10,964,072 13,006,182
3,316,173 7,538,653
56.27 11,780,983
Uang Muka Perjalanan Dinas
Advances for business trip
347,803 315,341
213,326 387,692
110.04 814,300
Lainnya others
13,350 58,425
236,039 208,399
103.94 425,010
Jumlah Uang Muka dan Biaya
dibayar dimuka Total advances
and prepaid expenses
11,325,225 13,379,948
3,765,538 8,134,744