DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 55 - 7. PIUTANG USAHA
7. TRADE RECEIVABLES
30 September 31 Desember
September 30, December 31,
2015 2014
Unaudited Unaudited
Pihak ketiga: Third parties:
Rupiah 2.867.833.334
2.550.117.743 Rupiah
Dolar Amerika Serikat 24.595.688
27.613.160 United States Dollars
Dong Vietnam 36.724.706
28.273.053 Vietnamese Dong
2.929.153.728 2.606.003.956
Dikurangi: Less:
Cadangan penurunan nilai 63.970.920
52.350.448 Allowance for impairment losses
2.865.182.808 2.553.653.508
Pihak berelasi: Related parties:
Rupiah 867.083.385
755.859.388 Rupiah
Dong Vietnam 12.821.933
11.924.719 Vietnamese Dong
879.905.318 767.784.107
Dikurangi: Less:
Cadangan penurunan nilai 21.912.991
20.190.311 Allowance for impairment losses
857.992.327 747.593.796
Jumlah 3.723.175.135
3.301.247.304 Total
Sebelum menerima setiap pelanggan baru, Grup menggunakan sistem penilaian secara internal untuk
menilai potensi pelanggan. Untuk selanjutnya batasan yang diatribusikan kepada pelanggan
ditinjau minimal 2 kali setahun. Before accepting any new customer, the Group
uses an internal assessment system to assess the potential customer. In addition further restrictions
attributable to the customer are evaluated at least 2 times a year.
Pada tanggal 30 September 2015, rincian pelanggan dengan nilai piutang melebihi 5 dari jumlah saldo
piutang usaha adalah sebagai berikut: The details of the customer with the value of
receivables exceeds 5 of the total trade receivable balance as of September 30, 2015 are
as follows:
Saldo piutang usaha Persentase dari total piutang usaha
Trade receivable As a percentage of
PelangganCustomer balance
trade receivable balance
PT Varia Usaha 269.561.128
7,24 Koperasi Warga Semen Gresik
248.497.619 6,67
Rincian transaksi dan saldo dengan pihak berelasi diungkapkan dalam Catatan 42.
Details of related party transactions and balances are disclosed in Note 42.
DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN UNTUK PERIODE YANG BERAKHIR PADA
30 SEPTEMBER 2015 Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain Lanjutan PT SEMEN INDONESIA PERSERO Tbk
AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS FOR THE PERIOD ENDED
SEPTEMBER 30, 2015 Expressed in thousands of Rupiah,
unless otherwise stated Continued
- 56 - Umur piutang usaha adalah sebagai berikut:
The aging of trade receivables is as follows:
30 September 31 Desember
September 30, December 31,
2015 2014
Unaudited Unaudited
Lancar 3.056.341.659
2.932.746.406 Current
Lewat jatuh tempo: Overdue:
1 - 45 hari 318.633.893
265.438.115 1 - 45 days
46 - 135 hari 238.035.547
63.653.940 46 - 135 days
136 - 365 hari 98.960.686
21.369.235 136 - 365 days
Lebih dari 365 hari 97.087.261
90.580.367 Over 365 days
3.809.059.046 3.373.788.063
Dikurangi: Less:
Cadangan penurunan nilai 85.883.911
72.540.759 Allowance for impairment losses
Jumlah 3.723.175.135
3.301.247.304 Total
Piutang usaha yang diungkapkan di atas termasuk jumlah yang telah jatuh tempo pada akhir periode
pelaporan dimana Grup tidak mengakui cadangan kerugian penurunan nilai piutang karena belum ada
perubahan yang signifikan dalam kualitas kredit dan jumlah piutang masih dapat dipulihkan.
Trade receivables disclosed above include amounts that are past due at the end of the
reporting period for which the Group has not recognized an allowance for impairment losses
because there has not been a significant change in credit quality and the amounts are still considered
recoverable. Mutasi cadangan penurunan nilai piutang adalah
sebagai berikut: The movements in the provision for impairment of
receivables is as follows:
30 September 31 Desember
September 30, December 31,
2015 2014
Unaudited Unaudited
Saldo awal 72.540.759
70.142.933 Beginning balance
Penambahan 13.343.152
2.397.826 Addition
Saldo akhir 85.883.911
72.540.759 Ending balance
Dalam menentukan pemulihan dari piutang usaha, Grup mempertimbangkan setiap perubahan dalam
kualitas kredit dari piutang usaha dari tanggal awalnya kredit diberikan sampai dengan akhir
periode pelaporan. Konsentrasi risiko kredit terbatas karena basis pelanggan adalah besar dan tidak
saling berhubungan. In determining the recoverability of a trade
receivable, the Group considers any change in the credit quality of the trade receivable from the date
credit was initially granted up to the end of the reporting period. The concentration of credit risk is
limited as the customer base is large and unrelated.