Laporan Audited PT Wika Gedung 30 Juni'17
DAFTAR ISI / TABLE OF CONTENTS
Halaman
Pages
SURAT PERNYATAAN DIREKSI / DIRECTOR’S STATEMENT LETTER
LAPORAN AUDITOR INDEPENDENT /
INDEPENDENT AUDITOR’S REPORT ……...……………………..…………………………..
1
LAPORAN KEUANGAN KONSOLIDASIAN /
CONSOLIDATED FINANCIAL STATEMENTS ……………………………………...………..
3
•
Laporan Posisi Keuangan Konsolidasian/
Consolidated Statements of Financial Position ……………………………...…………….
4
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian/
Consolidated Statements Of Profit or Loss and Others Comprehensive Income .....….
6
Laporan Perubahan Ekuitas Konsolidasian/
Consolidated Statements of Changes in Equities ………..……………….………………
7
Laporan Arus Kas Konsolidasian/
Consolidated Statements of Cash Flows ……….....…………………...…………………..
8
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN /
CONSOLIDATED NOTES TO FINANCIAL STATEMENTS ………………….……………..
10
•
•
•
INFORMASI TAMBAHAN /
ADDITIONAL INFORMATION
LAPORAN POSISI KEUANGAN ENTITAS INDUK /
Statements of Financial Position of Parent Entity
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN
ENTITAS INDUK /
Statements of Profit or Loss and Other Comprehensive Income
Of Parent Entity
LAMPIRAN 1
Appendix 1
LAMPIRAN 2
Appendix 2
LAPORAN PERUBAHAN EKUITAS ENTITAS INDUK /
Statements of Changes in Equity of Parent Entity
LAMPIRAN 3
Appendix 3
LAPORAN ARUS KAS ENTITAS INDUK /
Statements of Cash Flow of Parent Entity
LAMPIRAN 4
Appendix 4
LAPORAN AUDITOR INDEPENDEN /
INDEPENDENT AUDITOR’S REPORT
LAPORAN KEUANGAN KONSOLIDASIAN /
THE CONSOLIDATED FINANCIAL STATEMENTS
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
Catatan /
Notes
ASET
ASET LANCAR
Kas dan Setara Kas
2e,2f,2g,3
Piutang Usaha - Setelah dikurangi
2e,2h,2w,4
penurunan nilai wajar piutang usaha
Pihak Ketiga
Pihak Berelasi
Piutang Retensi - Setelah dikurangi
penurunan nilai wajar piutang
retensi
Pihak Ketiga
Pihak Berelasi
Tagihan Bruto Kepada Pemberi Kerja Setelah dikurangi penurunan nilai wajar
tagihan bruto
Pihak Ketiga
Pihak Berelasi
Persediaan
Pajak Dibayar Dimuka
Uang Muka
Biaya Dibayar Dimuka
JUMLAH ASET
2016
31 Desember / December
2015
2014
289.510.263.564
139.362.678.143
103.764.605.766
118.830.812.427
399.096.590.224
135.209.549.625
322.602.261.502
87.586.646.729
230.234.695.172
65.727.405.018
175.412.328.695
6.339.778.867
261.561.759.087
22.016.930.850
211.124.603.634
17.204.057.685
163.025.399.318
9.559.403.640
130.164.007.180
3.236.262.035
458.323.146.751
34.059.279.780
406.910.800.265
27.537.056.364
109.067.508.422
51.632.481.849
307.102.406.954
59.884.533.867
371.465.173.725
20.282.769.982
108.261.279.579
37.981.382.437
220.432.455.730
64.012.303.749
229.544.028.290
18.505.556.060
96.663.067.505
30.530.184.828
228.282.474.948
37.903.905.595
128.891.708.901
14.389.206.679
101.650.046.537
5.228.613.631
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents
Account Receivables - net of
impairment of account
receivable
Third parties
Related parties
Retention Receivables - net of
impairment of retention
receivable
Third Parties
Related Parties
Due From Customers
net of impairment due from
customers
Third Parties
Related Parties
Inventories
Prepaid Taxes
Advances
Prepaid Expenses
2.194.925.366.781
1.682.857.794.237
1.231.999.105.076
950.329.145.495
Total Current Assets
3.186.194.049
135.885.347.051
536.000.000
27.412.913.506
1.865.910.669
135.549.875.711
536.000.000
7.589.445.438
11.532.674.547
34.315.914.000
536.000.000
-
30.535.698.902
536.000.000
-
54.207.808.410
155.377.732.753
20.000.000.000
396.605.995.769
31.304.038.200
149.234.936.253
20.000.000.000
346.080.206.271
22.808.155.531
29.073.485.775
20.000.000.000
118.266.229.853
16.082.111.457
15.000.000.000
62.153.810.359
NON - CURRENT ASSETS
Other Receivables
Land For Development
Other Financial Asset
Assets of Joint Operation
Fixed Assets - net of
Accumulated Depreciation
Investment of Joint Ventures
Other Assets
Total Non - Current Assets
2.591.531.362.550
2.028.938.000.508
1.350.265.334.929
1.012.482.955.854
TOTAL ASSETS
2f,2i,5
2f,2j,6
2k,7
2s,8a
9
2l,10
Jumlah Aset Lancar
ASET TIDAK LANCAR
Piutang Lain-Lain
Tanah Akan Dikembangkan
Aset Keuangan Lainnya
Aset Kerja Sama Operasi
Aset tetap - Setelah Dikurangi
Akumulasi Penyusutan
Investasi Ventura Bersama
Aset lain-lain
Jumlah Aset Tidak Lancar
30 Juni/
June 2017
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
As of June 30, 2017, December 31, 2016, 2015, and 2014
(Expressed in full Rupiah, unless otherwise stated)
2h,11
2k,7
2m,12
2n,13
2o,14
2r,15
16
See the accompanying Notes to the Consolidated Financial Statements are an
integral part of the financial statements as a whole.
Lihat catatan atas Laporan Keuangan Konsolidasian yang merupakan
bagian tidak terpisahkan dari laporan keuangan secara keseluruhan
4
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
Catatan /
30 Juni/
Notes
June 2017
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Pinjaman Bank Jangka Pendek
17
Pihak Ketiga
Pihak Berelasi
Utang Usaha
18
Pihak Ketiga
Pihak Berelasi
Beban Masih Harus Dibayar
19
Utang Pajak
2s,8b
Liabilitas Pajak Penghasilan Final
2s,8c
Bagian Liabilitas Jangka Panjang Yang
Jatuh Tempo dalam Waktu Satu Tahun
Uang Muka Pemberi Pekerjaan dan
Konsumen
2p,20
Utang Lain-lain
21
Jumlah Liabilitas Jangka Pendek
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
As of June 30, 2017, December 31, 2016, 2015, and 2014
(Expressed in full Rupiah, unless otherwise stated)
2016
31 Desember / December
2015
2014
51.648.416.600
441.633.345.465
15.475.696.967
407.031.425.186
17.896.178.138
88.360.449.618
40.114.019.253
93.877.288.476
408.979.950.181
27.279.282.459
173.407.251.181
24.616.785.401
43.472.388.711
213.512.809.266
24.609.673.980
164.974.320.045
4.080.756.236
37.806.647.532
105.670.987.587
38.586.990.606
162.129.162.131
428.444.058
24.911.142.716
43.052.225.969
5.942.188.800
106.869.698.862
6.050.121.706
20.014.218.306
39.312.909.338
15.197.184.953
1.225.547.514.289
40.352.716.978
4.934.314.538
912.778.360.727
16.496.682.219
147.050.643
454.627.087.716
145.015.490.748
232.187.805
461.167.439.925
LIABILITAS JANGKA PANJANG
JUMLAH LIABILITAS
Long Term Liabilities Net of Current
Portion Advances from Project
Owners and Consumers.
612.513.009.884
25.202.558.320
637.715.568.204
452.142.193.205
18.769.871.871
470.912.065.076
595.687.989.780
12.805.713.666
608.493.703.446
341.868.687.832
13.414.276.791
355.282.964.623
Employee Benefits Liabilities
Total Non - Current Liabilities
1.863.263.082.493
1.383.690.425.803
1.063.120.791.162
816.450.404.548
TOTAL LIABILITIES
EQUITY
Share Capital-par value Rp.100
Authorized Capital
12.000.000.000 shares
Issued and Paid Up Capital
5.800.000.000 shares as of
June 30, 2017, and 4.800.000.000
shares as of December 31,2016
23
580.000.000.000
480.000.000.000
50.000.000.000
30.520.764.548
106.394.975.931
30.262.223.765
143.226.486.832
46.653.833.757
196.026.387.765
(12.562.312.989)
704.353.427.490
(8.241.135.892)
645.247.574.705
(5.535.677.755)
287.144.543.767
Authorized Capital 200.000 shares
Par Value 1.000.000
Issued and Paid Up Capital
50.000 shares as of
December 31,2015 and 2014.
50.000.000.000
Retained Earnings
Appropriated
46.653.833.757
107.379.376.478
Unappropriated
Remeasurement
(8.000.658.929)
Employee Benefits
196.032.551.306
Sub Total
23.914.852.567
728.268.280.057
645.247.574.705
287.144.543.767
196.032.551.306
2.591.531.362.550
2.028.938.000.508
1.350.265.334.929
Modal Dasar 200.000 saham.
Nilai Nominal 1.000.000 Modal Ditempatkan dan disetor - 50.000. saham
per 31 Desember 2015 dan 2014.
Saldo Laba
Ditentukan Penggunaannya
Belum Ditentukan Penggunaannya
Pengukuran Kembali Program
Imbal Kerja
Sub Jumlah
24
Kepentingan Non Pengendali
Jumlah Ekuitas
26
JUMLAH LIABILITAS DAN EKUITAS
Other Payables
Total Current Liablities
NON - CURRENT LIABILITIES
Liabilitas Jangka Panjang Setelah Dikurangi
Jatuh Tempo dalam Waktu Satu Tahun
Uang Muka Pemberi Pekerjaan dan
Konsumen
2p,20
Liabilitas Imbalan Paska Kerja
2t,2w,22
Jumlah Liabilitas Jangka Panjang
EKUITAS
Modal Saham - Nilai Nominal Rp.100
Modal Dasar 12.000.000.000 saham.
Modal ditempatkan dan disetor 5.800.000.000 per 30 Juni 2017
dan 4.800.000.000 saham
per 31 Desember 2016.
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Short Term Bank Loans
Third Parties
Related Parties
Trade Payables
Third Parties
Related Parties
Accrued Expenses
Tax Payables
Final Income Tax Liabilities
Current Portion of Long Term Liabilities Advances from Project
Owners and Consumers.
Non Controling Interest
Total Equity
1.012.482.955.854 TOTAL LIABILITIES AND EQUITY
See the accompanying Notes to the Consolidated Financial Statements are an
integral part of the Consolidated Financial Statements as a whole
Lihat catatan atas Laporan Keuangan Konsolidasian yang merupakan
bagian tidak terpisahkan dari Laporan Keuangan Konsolidasian secara
5
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
For The Six-Month Periods Ended June 30, 2017 and 2016
And The Years Ended December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016
Dan Tahun Yang Berakhir 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah Penuh, kecuali dinyatakan lain)
31 Desember / December
30 Juni / June
Catatan /
Notes
PENDAPATAN BERSIH
BEBAN POKOK PENJUALAN
2q,27
2q,28
2015
2016
845.519.463.924
(741.646.267.573)
1.929.458.132.020
(1.692.747.724.499)
103.873.196.351
236.710.407.521
2014
1.431.935.641.991
(1.269.257.428.116)
162.678.213.875
1.218.865.540.234
(1.098.564.449.877)
120.301.090.357
2q,29
Jumlah Beban Usaha
LABA USAHA
PENDAPATAN (BEBAN) LAIN-LAIN
Pendapatan Lainnya
Beban Lainnya
Beban Penurunan Nilai Piutang
Beban Pendanaan/ Bunga
Beban Pajak Penghasilan Final
Bagian Laba Ventura Bersama
Jumlah Pendapatan (Beban) Lain-lain
2016
167.931.367.530
LABA KOTOR
BEBAN USAHA
Beban Pegawai
Beban Umum
Beban Penyusutan
2017
1.305.455.946.711
(1.137.524.579.181)
2q,30
21.614.685.484
6.827.644.491
395.429.479
15.429.397.972
2.345.250.659
224.327.591
37.600.469.402
3.135.400.815
333.007.337
28.837.759.454
17.998.976.222
41.068.877.554
139.093.608.076
85.874.220.129
195.641.529.967
NET SALES
COST OF SALES
GROSS PROFIT
15.695.615.691
2.364.343.520
535.931.117
OPERATING EXPENSES
Employees Expenses
General Expenses
Depreciation Expenses
26.845.284.579
18.595.890.328
Total Operating Expenses
135.832.929.296
101.705.200.029
23.333.251.554
3.021.253.535
490.779.490
OPERATING INCOME
OTHER INCOME (EXPENSE)
Other Income
Other Expenses
Allowance for Impairment
Funding / Interest Expenses
Final Tax Expenses
Profit From Joint Venture
Total Other - Net Income (Expense)
13.402.649.765
(185.300.000)
(13.673.285.836)
(5.044.777.537)
(39.109.050.357)
11.325.984.387
(33.283.779.578)
(706.817.320)
(122.000.000)
(1.100.477.350)
(25.663.042.646)
4.082.617.861
(23.509.719.455)
15.794.346.032
(455.745.000)
(24.663.485.374)
(10.277.436.306)
(57.801.436.396)
24.988.713.910
(52.415.043.134)
16.720.200.315
(505.972.365)
(7.082.013.026)
(415.930.886)
(43.444.815.815)
6.955.595.003
(27.772.936.773)
9.983.134.027
(355.911.117)
(9.087.087.268)
(36.565.966.207)
(36.025.830.565)
LABA SEBELUM PAJAK PENGHASILAN
105.809.828.498
62.364.500.674
143.226.486.832
108.059.992.523
65.679.369.464
PROFIT BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN
LABA TAHUN BERJALAN
105.809.828.498
62.364.500.674
143.226.486.832
108.059.992.523
65.679.369.464
INCOME TAX (EXPENSES)
PROFIT FOR THE YEAR
2q,31
2q,32
2q,33
PENGHASILAN KOMPREHENSIF LAIN
SETELAH PAJAK
Pos-pos yang Tidak Akan Direklasifikasi ke
Laba Rugi
Keuntungan (Kerugian) Aktuaria Atas Program
Imbal Kerja Pasti
Pos-pos yang Akan Direklasifikasi ke
Laba Rugi
(4.321.177.097)
-
(3.570.736.633)
(2.705.458.137)
-
-
2.464.981.174
-
(3.251.580.097)
-
OTHER COMPREHENSIVE INCOME
AFTERTAX
Item that Will Not Be Reclassified
Subsequently to Profit or Loss
Actuarial Gain (Loss) Of Defined
Benefit Plan
Item that Will be Reclassified
Subsequently to Profit or Loss
JUMLAH PENGHASILAN
KOMPREHENSIF PERIODE BERJALAN
101.488.651.401
58.793.764.041
140.521.028.695
110.524.973.697
62.427.789.367
TOTAL COMPREHENSIVE INCOME
FOR THE PERIOD
LABA YANG DAPAT DIATRIBUSIKAN KE :
Pemilik Entitas Induk
Kepentingan Non Pengendali
106.394.975.931
(585.147.433)
62.364.500.674
-
143.226.486.832
-
108.059.992.523
-
65.679.369.464
-
INCOME ATTRIBUTABLE TO :
Equity Holders Of The Parent Entity
Non Controling Interest
105.809.828.498
62.364.500.674
143.226.486.832
108.059.992.523
65.679.369.464
26
JUMLAH LABA KOMPREHENSIF YANG DAPAT
DIATRIBUSIKAN KEPADA :
Pemilik Entitas Induk
Kepentingan Non Pengendali
26
LABA BERSIH PER SAHAM
2x,25
102.073.798.834
(585.147.433)
58.793.764.041
-
140.521.028.695
-
110.524.973.697
-
62.427.789.367
-
101.488.651.401
58.793.764.041
140.521.028.695
110.524.973.697
62.427.789.367
24,69
18,63
11,32
21,57
10,75
COMPREHENSIVE INCOME
ATTRIBUTABLE TO :
Equity Holders Of The Parent Entity
Non Controling Interest
NET INCOME PER SHARE
See the accompanying Notes to the Consolidated Financial Statements are an integral
part of the Consolidated Financial Statements as a whole
Lihat catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian tidak terpisahkan dari
Laporan Keuangan Konsolidasian secara keseluruhan
6
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITIES
Untuk Periode Enam bulan Yang Berakhir 30 Juni 2017 dan 2016
Dan Tahun Yang Berakhir 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
For The Sixth-Month Periods Ended June 30, 2017 and 2016
And The Years Ended December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
Modal Ditempatkan
dan Disetor /
Issued and Paid up
Capital
SALDO PER 1 JANUARI 2015
Dividen
Laba Bersih Komprehensif
SALDO PER 31 DESEMBER 2015
Dividen
Laba Bersih Komprehensif
Periode Jan-Jun 2016
50.000.000.000
50.000.000.000
Saldo Laba / Retained Earnings
Ditentukan
Belum Ditentukan
Penggunaannya /
Penggunaannya /
Appropriated
Unappropriated
46.653.833.757
46.653.833.757
Keuntungan (Kerugian)
Aktuarial atas Program
Actuarial Gain(Loss) of
Defined Benefits Plants
Jumlah /
Total
Kepentingan Non
Pengendali /
Non Controling
Interest
Jumlah Ekuitas /
Total Equity
107.379.376.478
(8.000.658.929)
196.032.551.306
-
196.032.551.306
(19.412.981.236)
108.059.992.523
2.464.981.174
(19.412.981.236)
110.524.973.697
-
(19.412.981.236)
110.524.973.697
196.026.387.765
(5.535.677.755)
287.144.543.767
-
287.144.543.767
BALANCE AS OF JANUARY 1, 2015
Dividend
Comprehensive Income
BALANCE AS OF DESEMBER 31, 2015
-
-
(32.417.997.757)
-
(32.417.997.757)
-
-
-
62.364.500.674
-
62.364.500.674
-
(32.417.997.757)
62.364.500.674
317.091.046.684
-
317.091.046.684
BALANCE AS OF JUNE 30, 2016
250.000.000.000
-
250.000.000.000
SALDO PER 30 JUNI 2016
50.000.000.000
46.653.833.757
225.972.890.682
Tambahan Modal Disetor
Laba Bersih Komprehensif
Periode Juli-Des 2016
430.000.000.000
(16.391.609.992)
(163.608.390.008)
SALDO PER 31 DESEMBER 2016
480.000.000.000
30.262.223.765
Dividen
Setoran Modal Pada Entitas Anak
Tambahan Modal Disetor
Laba Bersih Komprehensif
Periode Jan-Juni 2017
100.000.000.000
258.540.783
SALDO PER 30 JUNI 2017
580.000.000.000
-
-
-
30.520.764.548
(5.535.677.755)
-
Dividend
Comprehensive Income
For Period Jan-Jun 2016
80.861.986.158
(2.705.458.137)
78.156.528.021
-
78.156.528.021
Additional Paid In Capital
Comprehensive Income
For Period Jul-Dec 2016
143.226.486.832
(8.241.135.892)
645.247.574.705
-
645.247.574.705
BALANCE AS OF DECEMBER 31, 2016
(42.967.946.050)
(100.258.540.783)
-
(42.967.946.050)
-
106.394.975.931
(4.321.177.097)
102.073.798.834
106.394.975.931
(12.562.312.989)
704.353.427.490
Lihat Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian tidak terpisahkan dari Laporan Keuangan
Konsolidasian secara keseluruhan
24.500.000.000
(585.147.433)
23.914.852.567
(42.967.946.050)
24.500.000.000
101.488.651.401
Dividend
Paid In Capital Stock
Additional Paid In Capital
Comprehensive Income
For Period Jan-June 2017
728.268.280.057
BALANCE AS OF JUNE 30, 2017
See the accompanying Notes to the Consolidated Financial Statements are an integral part of the Consolidated
Financial Statements as a whole
7
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOW
Untuk Periode Enam Bulan Yang Berakhir 30 Juni 2017 dan 2016
Dan Tahun Yang Berakhir 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
For The Sixth-Month Periods Ended June 30, 2017 and 2016
And The Years Ended December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
31 Desember / December
30 Juni / June
2017
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan Kas dari Pelanggan
Pembayaran Kepada Pemasok
Pembayaran Kepada Direksi,
karyawan, dan beban usaha
Pembayaran Beban Lain-lain
Pendapatan Bunga
Pembayaran Bunga Pinjaman
Pembayaran - Pajak
Kas Bersih Diperoleh dari
(Digunakan untuk) Aktivitas
Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Penambahan Aset Tetap
Aset Kerja Sama Operasi
(Penambahan) Tanah yang akan
dikembangkan
Investasi Ventura Bersama
Aset keuangan lainnya
Investasi pada anak perusahaan
Pengeluaran investasi lainnya
Kas Bersih Diperoleh dari
(Digunakan untuk) Aktivitas
Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan Utang Bank
Pembayaran Utang Bank
Kenaikan (Penurunan) Pinjaman
Induk
Pembayaran Dividen
Penambahan Setoran Modal
Kas Bersih Diperoleh dari
(Digunakan untuk) Aktivitas
Pendanaan
2016
2016
2015
2014
1.001.431.322.124
(728.921.936.113)
838.983.301.399
(919.388.107.723)
1.695.291.245.026
(1.830.508.200.196)
1.155.111.715.400
(1.036.076.845.703)
1.214.176.058.154
(1.124.659.702.960)
(37.031.067.493)
(185.300.000)
8.549.352.973
(5.044.777.537)
(20.161.566.393)
(20.295.282.166)
(122.000.000)
6.307.698.545
(1.100.477.350)
(18.012.502.154)
(45.641.891.831)
(455.745.000)
6.307.698.545
(10.277.436.306)
(43.030.833.324)
(32.212.243.914)
(505.972.365)
5.293.424.400
(415.930.886)
(48.285.918.434)
(28.735.299.584)
(355.911.117)
5.293.424.400
(38.622.850.191)
218.636.027.562
(113.627.369.448)
(228.315.163.087)
42.908.228.498
27.095.718.702
CASH FLOWS FROM OPERATING
ACTIVITIES
Received from Customers
Payment to Suppliers
Payment for Board of Directors,
Employee and Operating Expenses
Payment to Other Expenses
Interest Income
Interest Payments
Payment to Income Tax Revenue
Net Cash Provided by (Used for)
Operating Activities
(28.585.166.579)
(19.823.468.068)
(1.342.139.770)
-
(17.648.512.000)
(7.589.445.438)
(11.741.945.000)
-
(4.718.790.000)
-
(335.471.340)
5.183.187.887
24.500.000.000
-
34.315.914.000
(79.274.938.435)
-
(101.233.961.711)
(95.172.736.568)
-
(34.315.914.000)
(22.117.890.772)
(5.000.000.000)
(536.000.000)
(15.000.000.000)
CASH FLOWS FROM INVESTING
ACTIVITIES
Fixed Assets Acquisitionn
Assets of Joint Operation
(Adddition) Land For
Development
Investment of Joint ventures
Other Financial Asset
Investment in Subsidiaries
Other Investments Expenses
(19.060.918.100)
(46.301.164.205)
(221.644.655.717)
(73.175.749.772)
(20.254.790.000)
Net Cash Provided by (Used for)
Investing Activities
200.000.000.000
(211.837.523.012)
110.000.000.000
(9.411.945.496)
318.000.000.000
(64.817.562.599)
15.000.000.000
-
5.377.945.021
(42.967.946.049)
-
29.766.519.265
-
14.793.451.537
(32.417.997.757)
250.000.000.000
19.614.295.849
(19.412.981.236)
-
(31.503.788.919)
(14.336.542.649)
-
(49.427.524.040)
130.354.573.769
485.557.891.181
15.201.314.613
(45.840.331.568)
Net Cash Provided by (Used for)
Financing Activities
KENAIKAN (PENURUNAN) BERSIH
KAS DAN SETARA KAS
150.147.585.422
(29.573.959.884)
35.598.072.377
(15.066.206.661)
(38.999.402.866)
INCREASE (DECREASE)OF NET
CASH AND CASH EQUIVALENT
SALDO KAS DAN SETARA KAS
PADA AWAL PERIODE
139.362.678.143
103.764.605.766
103.764.605.766
118.830.812.427
157.830.215.292
BEGINNING BALANCE OF CASH
AND CASH EQUIVALENT
SALDO KAS DAN SETARA KAS
PADA AKHIR PERIODE
289.510.263.564
74.190.645.882
139.362.678.143
103.764.605.766
118.830.812.427
ENDING BALANCE OF CASH AND
CASH EQUIVALENT
Lihat catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian tidak
terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan
-
CASH FLOWS FROM FINANCING
ACTIVITIES
Acceptance of Bank Debt
Payment of a Debt bank
Increase (Decrease) Parents Loan
Payment to dividend
Addition of Capital Deposit
See accompanying Notes to the Consolidated Financial Statements are an integral
part of the Consolidated Financial Statements as a whole
8
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN /
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tahun-Tahun yang Berakhir Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For The Years Ended of June 30, 2017, December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
1. GENERAL
1. UMUM
a. The Company's Establishment
a. Pendirian Perusahaan
PT Wijaya Karya Bangunan Gedung ("Perseroan") berkedudukan di Jakarta
Selatan, Daerah Khusus Ibukota Jakarta didirikan berdasarkan Akta Nomor: 43
tanggal 24 Oktober 2008 yang dibuat dihadapan Imas Fatimah, SH., Notaris di
Jakarta. Akta pendirian ini telah mendapat persetujuan dari Kementerian Hukum
dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No. AHU92223.AH.01.01 tanggal 1 Desember 2008.
PT Wijaya Karya Bangunan Gedung (' the company ') is located in South Jakarta,
DKI Jakarta was established by Deed number: 43 , October 24, 2008 made before
Imas Fatimah, SH., Notary in Jakarta. The deed of establishment has got approval
from the Ministry of law and human rights Republic Indonesia with its Letter No.
AHU-92223. AH.01.01 on December 1, 2008.
Anggaran Dasar Perseroan telah mengalami beberapa kali perubahan, diantaranya
adalah Perubahan Anggaran Dasar terakhir terkait dengan perubahan direksi
sebagaimana dituangkan dalam Akta No. 28 tanggal 9 Juni 2016 yang dibuat
dihadapan Sri Ismiyati S.H.MKn, Notaris di Jakarta, yang telah dicatat dalam
database Sistem Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi
Manusia Republik Indonesia sesuai dengan suratnya tanggal 9 Juni 2016 No.
AHU-AH.01.03-0055826.
The company articles of association has changed several times, including
amendment of articles of association last related to change the board of directors
as set out in the deed No. 28 on June 9, 2016 made before Sri Ismiyati S.H.Mkn,
the Notary in Jakarta, who was noted in a database Administrative Systems Legal
Entity Ministry of Law and Human Rights of Indonesia according to his letter dated
june 9, 2016. No. AHU-AH.01.03-0055826 .
Perubahan Anggaran Dasar terkait dengan perubahan Modal dasar dan Modal
Disetor sebagaimana dituangkan dalam akta No. 13 tanggal 13 Oktober 2016
yang dibuat dihadapan Sri Ismiyati S.H. MKn , Notaris di Jakarta, yang telah
dicatat dalam database Sistem Administrasi Badan Hukum Kementerian Hukum
dan Hak Asasi Manusia Republik Indonesia sesuai dengan suratnya tanggal 11
November 2016 No. AHU-AH.01.03-0098151 dan didaftarkan dalam Daftar
Perseroan di bawah No. AHU-0134456.AH.01.11.Tahun 2016 tanggal 11
November 2016.
Amendment of articles of association associated with capital changes base and
paid up capital as set out in the deed no. 13, October 13, 2016 made before Sri
Ismiyati S.H . Mkn , the Notary in Jakarta , who was noted in a database
Administrative Systems Legal Entity Ministry of Law and Human Rights of
Indonesia according to his letter dated November 11, 2016 No. AHU-AH.01.030098151 and registered in the company registry under No. AHU0134456.AH.01.11. 2016 on November 11, 2016 .
Perubahan Anggaran Dasar terkait dengan perubahan Modal dasar dan Modal
Disetor sebagaimana dituangkan dalam akta No. 149 tanggal 23 Desember 2016
yang dibuat dihadapan Sri Ismiyati S.H. MKn , Notaris di Jakarta, yang telah
dicatat dalam database Sistem Administrasi Badan Hukum Kementerian Hukum
dan Hak Asasi Manusia Republik Indonesia sesuai dengan suratnya tanggal 19
Januari 2017 No. AHU-AH.01.03-0023640 dan didaftarkan dalam Daftar Perseroan
di bawah No. AHU-0007273.AH.01.11. Tahun 2017 tanggal 19 Januari 2017.
Amendment of articles of association associated with capital changes base and
paid up capital as set out in the deed no. 149, December 23, 2016 made before
Sri Ismiyati S.H . Mkn , the Notary in Jakarta , who was noted in a database
Administrative Systems Legal Entity Ministry of Law and Human Rights of
Indonesia according to his letter dated January 19, 20167No. AHU-AH.01.030023640 and registered in the company registry under No. AHU0007273.AH.01.11. 2017 on January 19, 2017.
Perubahan Anggaran Dasar terkait dengan perubahan Susunan Pengurus
Perseroan sebagaimana dituangkan dalam akta No. 91 tanggal 22 Juni 2017
yang dibuat dihadapan Sri Ismiyati S.H. MKn , Notaris di Jakarta, yang telah
dicatat dalam database Sistem Administrasi Badan Hukum Kementerian Hukum
dan Hak Asasi Manusia Republik Indonesia sesuai dengan suratnya tanggal 11 Juli
2017 No. AHU-AH.01.03-0151748.
Amendment of articles of association relating to changes in the structure of the the
company as poured in the deed no. 91 on june 22, 2017 made before Sri Ismiyati
S.H . Mkn , notary in Jakarta , who was noted in a database Administrative
Systems Legal Entity Ministry of Law and Human Rights of Indonesia in
accordance with his letter on July 11, 2017 No .AHU-AH.01.03-0151748 .
Berdasarkan Pasal 3, Akta No. 11 tanggal 10 September 2012 yang dibuatkan di
hadapan Sri Ismiyati, SH., yang sebelumnya Akta No. 43 tanggal 24 Oktober 2008
yang di hadapan Imas Fatimah, SH., Notaris di Jakarta, maksud dan tujuan serta
kegiatan usaha Perusahaan adalah industri konstruksi dan engineering jasa
pemborongan dengan pola progres termin maupun turnkey/Build Operate Transfer
(BOT), pengelolaan dan penyewaan gedung/kawasan niaga terpadu, perdagangan
dan pemeliharaan peralatan serta material konstruksi dan engineering pada
khususnya sesuai dengan prinsip-prinsip perusahaan terbatas, pengembang realti,
sebagai investor properti dan industri pendukung konstruksi bangunan gedung.
According to Article 3, The deed No. 11 dated September 10, 2012 made before
Sri Ismiyati, SH., the previous deed No. 43 dated October 24, 2008 made before
Imas Fatimah, SH., Notary in Jakarta, aims and objectives and business activities
the construction industry and engineering chartering services with a pattern of
progress terms and turnkey/Build Operate Transfer (BOT), the management and
leasing of the building/area of integrated commercial, trade and maintenance of
equipment and materials of construction and engineering in particular in
accordance with the principles of limited companies,Properti developers, property
investor and supporting industrial building construction.
Untuk mencapai maksud dan tujuan di atas, Perusahaan dapat melaksanakan
kegiatan usaha sebagai berikut:
To achieve the above aims and objectives, the Company may conduct business
activities as follows:
a. Pekerjaan pembangunan gedung (seluruh sektor pembangunan):
a. Construction employment (all sectors of development):
- Pemukiman dan perumahan;
- Bangunan tempat ibadah;
- Bangunan komersial (perkantoran, perdagangan, perindustrian, perhotelan,
gudang);
- Pekerjaan interior dan eksterior;
- Bangunan gedung sosial dan budaya (pendidikan, kebudayaan, rumah sakit,
laboratorium, dan pelayanan umum);
- Lanskap;
- Pekerjaan tata lingkungan;
10
- Settlements and housing;
- Places of worship;
- Commercial buildings (offices, industry integrated, hotels, shelters,
warehouse, commercial area integrated);
- Interior design and exterior design;
- Social and cultural buildings (schools, culturals, hospitals, laboratory, public
services);
- Landscape;
- Environmental;
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For The Years Ended of June 30, 2017, December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tahun-Tahun yang Berakhir Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
1. GENERAL (Continued)
1. UMUM (Lanjutan)
a. The Company's Establishment (Continued)
a. Pendirian Perusahaan (Lanjutan)
b. Pekerjaan mekanikal elektrikal gedung:
b. Building electrical mechanical works:
- Pekerjaan mekanikal dan kelistrikan pada bangunan gedung dan industri;
- Tata ruang/airconditioner (AC);
- Pemasangan alat angkut;
- Mechanical and electrical work in buildings and industry;
- Spatial plan/ airconditioner (AC)
- Installation of a conveyance;
c. Radio, telekomunikasi, instrumentasi, teknologi informasi dan elektronik;
d. Jasa Perencanaan, feasibility study , perancangan, quantity surveying , project
management services , pengawasan, rancang bangun;
c. Radio, telecommunications, instrumentation, information technologies and
electrical;
d. Planning services, feasibility study, design, quantity surveying, project
management service, supervision and design building;
e. Pengelolaan bangunan dan penyewaan gedung/ kawasan niaga terpadu;
e. Building management, rental of buildings and integrated commercial district;
f. Pengembang, pembangunan dan pemilikan di bidang properti termasuk
penyewaan sarana dan prasarananya.
f. Developers, construction and ownership in property including leasing facilities
and infrastructure.
b. Management of the Company
b. Susunan Pengurus
Sekretaris
Board of Commissioners, Board of Directors, Audit Committee, Internal
Audit, Corporate Secretary and Employees.
Berdasarkan Akta Pernyataan Keputusan Rapat Pemegang Saham di Luar Rapat
PT Wijaya Karya Bangunan Gedung No. 17 tanggal 13 Juli 2017, dibuat di
hadapan Sri Ismiyati, SH. , Notaris di Jakarta, susunan pengurus Perseroan pada
tanggal 30 Juni 2017, sebagai berikut:
According to the Deed Outside Shareholders Meeting of PT Wijaya Karya
Bangunan Gedung No.17 dated July 13, 2017, made before Sri Ismiyati, SH., the
Notary in Jakarta, the members of the board of the Company on June 30, 2017 as
follows:
Dewan Komisaris, Direksi,
Perusahaan dan Personalia.
Dewan Komisaris:
Komisaris Utama
Komisaris Independen
Komisaris
Komisaris
Komisaris
Dewan Direksi:
Direktur Utama
Direktur
Direktur
Direktur
Direktur
Komite
Audit,
Audit
Internal,
Destiawan Soewardjono, MM.
Dini Yulianti
Mudjiadi
Adji Firmantoro
Irsal Shaleh Matondang
Nariman Prasetyo
Widhi Pudjiyono
Djaka Nugraha
Adang Hamdani
Nur Al Fata
Berdasarkan Akta Pernyataan Keputusan Rapat Pemegang Saham di Luar Rapat
PT Wijaya Karya Bangunan Gedung No. 39 tanggal 11 November 2016, dibuat di
hadapan Sri Ismiyati, SH. , Notaris di Jakarta, susunan pengurus Perseroan pada
tanggal 31 Desember 2016, sebagai berikut:
Dewan Komisaris:
Komisaris Utama
Komisaris
Komisaris
Komisaris
Dewan Direksi:
Direktur Utama
Direktur
Direktur
Direktur
Direktur
Dewan Komisaris:
Komisaris Utama
Komisaris
Komisaris
Komisaris
Dewan Direksi:
Direktur Utama
Direktur
Direktur
Direktur
Direktur
Ir. Novel Arsyad, MM
Widhi Pudjiyono
Ir.Wahyu Abbas Sudrajat
Drs. Zakaria
Ir. Nur Al Fata
Board of Commissioner:
President Commissioner
Commissioner
Commissioner
Commissioner
Board of Directors:
President Director
Director
Director
Director
Director
According to the Deed Outside Shareholders Meeting of PT Wijaya Karya
Bangunan Gedung No.28 dated June 9, 2016, made before Sri Ismiyati, SH., the
Notary in Jakarta, the members of the board of the Company on June 1, 2016 as
follows:
Ir. Destiawan Soewardjono, MM.
Ir. Muhammad Donny Azdan, MS, MA,Phd.
Suradi, SE,Ak,MM
Nariman Prasetyo,ST,MMT
Ir.Ridwan Abdul Muthalib
Ir. Novel Arsyad, MM
Ir.Wahyu Abbas Sudrajat
Drs. Zakaria
Ir. Nur Al Fata
11
Board of Directors:
President Director
Director
Director
Director
Director
According to the Deed Outside Shareholders Meeting of PT Wijaya Karya
Bangunan Gedung No.39 dated November 11, 2016, made before Sri Ismiyati,
SH., the Notary in Jakarta, the members of the board of the Company on
December 31, 2016 as follows:
Ir. Destiawan Soewardjono, MM.
Ir. Muhammad Donny Azdan, MS, MA,Phd.
Suradi, SE,Ak,MM
Nariman Prasetyo,ST,MMT
Berdasarkan Akta Pernyataan Keputusan Rapat Pemegang Saham di Luar Rapat
PT Wijaya Karya Bangunan Gedung No. 28 tanggal 9 Juni 2016, dibuat di hadapan
Sri Ismiyati, SH. , Notaris di Jakarta, susunan pengurus Perseroan pada tanggal 1
Juni 2016, sebagai berikut:
Board of Commissioner:
President Commissioner
Independent Commissioner
Commissioner
Commissioner
Commissioner
Board of Commissioner:
President Commissioner
Commissioner
Commissioner
Commissioner
Board of Directors:
President Director
Director
Director
Director
Director
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tahun-Tahun yang Berakhir Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
1. GENERAL (Continued)
1. UMUM (Lanjutan)
b. Management of the Company (Continued)
b. Susunan Pengurus (Lanjutan)
Berdasarkan Akta Pernyataan Keputusan Rapat Pemegang Saham di Luar Rapat
PT Wijaya Karya Bangunan Gedung No. 213 tanggal 22 Januari 2014 dan No. 75
tanggal 26 Maret 2014, dibuat di hadapan Sri Ismiyati, SH., Notaris di Jakarta,
susunan pengurus Perseroan pada tanggal 31 Desember 2015 dan 2014, sebagai
berikut:
Dewan Komisaris:
Komisaris Utama
Komisaris
Komisaris
Komisaris
Board of Commissioner:
President Commissioner
Commissioner
Commissioner
Commissioner
Board of Directors:
President Director
Director
Director
Director
Ir.Ridwan Abdul Muthalib
Ir.Wahyu Abbas Sudrajat
Ir. Nur Al Fata
Drs. Zakaria
Jumlah Remunerasi Direksi dan Komisaris Perseroan untuk periode sampai
dengan 30 Juni 2017, 31 Desember 2016, 2015 dan 2014 adalah sebagai berikut :
30 Juni /
June 2017
Direksi
Imbalan Jangka Pendek
Imbalan Asuransi Pasca
Kerja
Jumlah
According to the Deed Outside Shareholders Meeting of PT Wijaya Karya
Bangunan Gedung No. 213 dated January 22, 2014, and No. 75 dated March 26,
2014 made before Sri Ismiyati, SH., the Notary in Jakarta, the composition of the
board of the Company on December 31, 2015 and 2014 as follows:
Ir. Destiawan Soewardjono, MM.
Ir. Muhammad Donny Azdan, MS, MA,Phd.
Ir. Novel Arsyad, MM.
Agus Purbianto,SE,Ak,MM.
Dewan Direksi:
Direktur Utama
Direktur
Direktur
Direktur
Komisaris
Imbalan Jangka Pendek
Imbalan Asuransi Pasca
Kerja
Jumlah
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For The Years Ended of June 30, 2017, December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
Commisioners and Directors Remuneration for June 30, 2017, December 31,
2016, 2015, and 2014 are as follows :
31 Desember / December
2015
2016
2014
1.090.638.000
1.600.320.000
1.246.594.292
928.294.054
113.718.939
1.204.356.939
272.514.381
1.872.834.381
239.982.768
1.486.577.060
193.861.701
1.122.155.755
3.373.121.448
6.136.186.813
3.437.953.546
3.039.294.004
533.692.688
3.906.814.136
929.332.688
7.065.519.501
687.645.000
4.125.598.546
617.715.000
3.657.009.004
Commisioner
Short term benefit
Post employment
insurance benefit
Total
Directors
Short term benefit
Post employment
insurance benefit
Total
Komite Audit
Audit Committee
Berdasarkan Surat Keputusan Dewan Komisaris Perusahaan Perseroan PT Wijaya
Karya Bangunan Gedung No.SK.02.01/DEKOM.WG.004/2017 tanggal 13 Juli 2017
tentang Pengangkatan Penggantian Organ Komite Audit Perusahaan Perseroan
PT Wijaya Karya Bangunan Gedung.
Based on the decree of the Company's Board of Commissioners PT Wijaya Karya
Bangunan Gedung No.SK.02.01/DEKOM.WG.004/2017 dated July 13, 2017 on
appointment of Board of Commissioner PT Wijaya Karya Bangunan Gedung.
Ketua
Wakil Ketua
Anggota
Adji Firmantoro
Mudjiadi
Subagyo Addy Purnomo
Chairman
Vice Chairman
Member
Audit Internal
Internal Audit
Dalam memastikan Operasional Perseroan berjalan sesuai dengan Prosedur
Operasi Standar, diperlukan fungsi Audit Internal yang bekerja secara independen
membantu Direktur Utama dalam pengawasan dan pengendalian. Fungsi Audit
Internal Perseroan dilaksanakan oleh Satuan Pengawasan Intern (SPI).
To ensure that the Company's operational activities are comply to Standard
Operating Procedurs, required the Internal Audit function that independently assist
the President Director in supervision and control. Internal Audit function carried out
by the Internal Audit.
Berdasarkan Surat Keputusan Direksi No. SK.02.01/DIR.WG.032/2017 tanggal 19
Januari 2017 kepala Satuan Pengawasan Intern adalah Indra Kusumaningrum,
sedangkan tahun sebelumnya berdasarkan Surat Keputusan Direksi No.
SK.02.01/DIR.WG.029/2016 tanggal 29 Januari 2016 kepala Satuan Pengawasan
Intern adalah Gumilar.
Based on a decree board of directors No .SK.02.01 / DIR.WG.032 / 2017 dated
January 19, 2017 head of Internal Audit is Indra Kusumaningrum , while in formerly
based on a decree board of directors No .SK.02.01 / DIR.WG.029 / 2016 dated
January 29, 2016 head of the Internal Audit is Gumilar .
Sekretaris Perusahaan
Corporate Secretary
Berdasarkan Surat Keputusan Direksi PT Wijaya Karya Bangunan Gedung No.
SK.02.01/DIR.WG.029/2016 tanggal 29 Januari 2016 tentang Penempatan dan
Pengangkatan Pejabat-pejabat Dilingkungan PT Wijaya Karya Bangunan Gedung,
sekretaris perusahaan adalah Yunius.
Based on the decree of the Company's Board of Directors No.
SK.02.01/DIR.WG.029/2016 dated Januari 29, 2016 on placement and
appointment of the Officials Surroundings PT Wijaya Karya Bangunan Gedung,
secretary is Yunius.
12
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tahun-Tahun yang Berakhir Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For The Years Ended of June 30, 2017, December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
1. GENERAL (Continued)
1. UMUM (Lanjutan)
Personalia
Employees
Jumlah pegawai perusahan (tidak diaudit) adalah sebagai berikut:
The number of employees (unaudited) of the Company are as follows:
30 Juni /
June 2017
Orang / Person
32
288
48
5
373
Pasca Sarjana
Sarjana
Sarjana Muda
Non-Akademi
Jumlah
31 Desember /
December 2016
Orang / Person
21
271
39
4
335
31 Desember /
December 2015
Orang / Person
18
234
30
6
288
31 Desember /
December 2014
Orang / Person
16
199
22
9
246
Post Graduate
Scholar
Bachelor
Non-Academic
Total
c. Subsidiary Company
c. Entitas Anak
Perseroan memiliki secara langsung lebih dari 50% saham Entitas Anak, yaitu :
The Company directly owned more than 50% shares on subsidiaries as follows:
PT Wijaya Karya Pracetak Gedung ("Wika Pracetak Gedung")
PT Wijaya Karya Pracetak Gedung ("Wika Pracetak Gedung")
PT Wijaya Karya Pracetak Gedung untuk selanjutnya disebut dengan PT Wika
Pracetak Gedung, didirikan di Jakarta dengan akta Perusahaan Terbatas PT
Wijaya Karya Pracetak Gedung No. 142 tanggal 23 Desember 2016 ("Akta No.
142"), dibuat dihadapan Sri Ismiyati, SH.MKn, notaris di Jakarta, dan telah
disahkan oleh Menteri Hukum dan Hak Asasi Manusia nomor : AHU0001918.AH.01.01 tahun 2017 tanggal 17 Januari 2017.
PT Wijaya Karya Pracetak gedung furthermore stated as PT Wika Pracetak
Gedung, was founded at Jakarta based Limited Liability Company Deed No. 142
dated December 23, 2016 ("Deed No. 142"), noted by Sri Ismiyati, SH.MKn, notary
in Jakarta. and have been approved by the Minister of Law and Human Rights
number : AHU-0001918.AH.01.01 year 2017 date January 17, 2017.
Berdasarkan Anggaran Dasar PT Wika Pracetak Gedung, struktur permodalan
dan susunan pemegang saham PT Wika Pracetak Gedung adalah sebagai
berikut :
According to PT Wika Pracetak Gedung article of Association, the capital structure
and shareholder PT Wika Pracetak Gedung is as follows:
Nilai Nominal/Par Value of Rp 100 Per Share
Saham/
Rupiah Penuh/
Shares
Full in Rupiah
Pemegang Saham/
Shareholders
Modal Dasar/Authorized Capital
%
2.000.000.000
200.000.000.000
255.000.000
245.000.000
25.500.000.000
24.500.000.000
51%
49%
500.000.000
50.000.000.000
100%
1.500.000.000
150.000.000.000
Modal ditempatkan dan Disetor Penuh/ Paid in Capital :
- PT Wijaya Karya Bangunan Gedung
- PT Wijaya Karya Beton Tbk
Jumlah / Total
Saham dalam portepel / Portofolio Stock
Financial Data Summary
Ikhtisar Data Keuangan
Uraian
30 Juni / June 30
2017
Description
66.258.218.645
17.452.397.080
48.805.821.565
Jumlah Aset
Jumlah Liabilitas
Jumlah Ekuitas
Total Assets
Total Liabilities
Total Equity
2. ACCOUNTING POLICIES
2. KEBIJAKAN AKUNTANSI
a. Statements of Compliance
a. Pernyataan Kepatuhan
Penyajian dan pengungkapan laporan keuangan konsolidasian telah mematuhi
Standar Akuntansi Keuangan yang berlaku di Indonesia, yaitu: Penyataan Standar
Akuntansi Keuangan (PSAK) yang diterbitkan oleh Ikatan Akuntan Indonesia (IAI)
dan peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAMLK) No.VIII.G.7 (revisi 2012) tentang "Pedoman Penyajian Laporan Keuangan".
The presentation and disclosure of the consolidated financial statements are in
compliance to the Indonesian Financial Standards promulgated by the Indonesian
Institute of Accountants (IAI) and the Regulation of Capital Market and Financial
Institution Supervisory Agency (BAPEPAM - LK) No. VIII.G.7 (revised 2012) on
"Guidelines for Presentation of Financial Statements.
b. Basic Measurement and Preparation of Financial Statements
b. Dasar Pengukuran dan Penyusunan Laporan Keuangan
Laporan keuangan konsolidasian dinyatakan dalam mata uang Rupiah (Rp), yang
merupakan mata uang fungsional perusahaan.
The consolidated financial statements are denominated in Rupiah (IDR) currency,
which is the functional currency of the Company.
Laporan keuangan konsolidasian disusun dengan dasar harga perolehan dan
prinsip akrual, kecuali untuk akun tertentu dinyatakan berdasarkan pengukuran lain
sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut.
The consolidated financial statements are prepared on the basis of historical cost
and accrual basis, except for certain accounts which are stated on the basis of
other measurements as disclosed in the relevant accounts.
Laporan arus kas konsolidasian disusun menggunakan metode langsung dan arus
kas dikelompokkan atas dasar kegiatan operasi, investasi dan pendanaan.
The consolidated statements of cash flows was prepared on the basis of direct
method and classified into operating, investing, and financing activities.
13
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tahun-Tahun yang Berakhir Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For The Years Ended of June 30, 2017, December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
2. ACCOUNTING POLICIES (Continued)
2. KEBIJAKAN AKUNTANSI (Lanjutan)
b. Basic Measurement and Preparation of Financial Statements
(Continued)
b. Dasar Pengukuran dan Penyusunan Laporan Keuangan (Lanjutan)
Untuk tujuan laporan arus kas konsolidasian, kas mencakup kas, bank dan
investasi jangka pendek yang jatuh tempo dalam waktu tiga bulan atau kurang,
setelah dikurangi cerukan dan tidak dijaminkan.
For the purpose of the consolidated statement of cash flows, cash includes cash
on hand, cash in banks and short term investments of maturity of three months or
less, net of overdrafts and not pledged as a collateral.
c. The Principles of Consolidation
c. Prinsip-Prinsip Konsolidasi
Laporan keuangan konsolidasian meliputi laporan keuangan Perusahaan dan
entitas anak.
The consolidated financial statements include the financial statements of the
Company and its subsidiaries.
Entitas anak adalah suatu entitas dimana perusahaan memiliki pengendalian.
Perusahaan mengendalikan entitas lain ketika perusahaan terekspos atau memiliki
hak atas imbal hasil variabel dari keterlibatannya dengan entitas dan memiliki
kemampuan untuk mempengaruhi imbal hasil tersebut melalui kekuasaanya atas
entitas. Metode akuisisi digunakan untuk mencatat akuisisi entitas anak oleh
perusahaan. Biaya perolehan termasuk nilai wajar imbalan kontijensi pada tanggal
akuisisi.
Subsidiaries are entities over which the Company has control. The Company
controls an entity when the Company is exposed or has rights to variable returns
from its involvement with the entity and has the ability to affect those returns
through its power over the entity. The purchase method of accounting is used to
account for the acquisition of subsidiaries by the Company. The cost of an
acquisition includes the fair value at the acquisition date of any contingent
consideration.
Entitas anak dikonsolidasikan secara penuh sejak tanggal pengendalian dialihkan
kepada Perseroan. Entitas anak tidak dikonsolidasikan sejak tanggal Perseroan
dan entitas anak kehilangan pengendalian.
Subsidiaries are fully consolidated from the date on which control is transferred to
the Company. Subsidiaries are deconsolidated from the date on which that control
ceases.
Perubahan dalam bagian kepemilikan entitas induk pada entitas anak yang tidak
mengakibatkan hilangnya pengendalian dicatat sebagai transaksi ekuitas. Ketika
pengendalian atas entitas anak hilang, bagian kepemilikan yang tersisa dientitas
tersebut diukur kembali pada nilai wajarnya dan keuntungan atau kerugian yang
dihasilkan diakui dalam laba rugi komprehensif konsolidasian. Seluruh transaksi,
saldo keuntungan dan kerugian Perseroan dan entitas anak yang belum
direalisasikan dan material, dieliminasi.
Changes in the ownership of the parent entity in subsidiaries that do not result in
loss of control accounted for as equity transactions. When control over a previous
subsidiary is lost, the remaining interest in entity is remeasured at fair value and
the resulting gain or loss are recognized in the statements of comprehensive
income. All material intercompany transaction, balance unrealized surplus or
deficits on transaction between the Company and it's subsidearies, are eliminated.
Porsi kepemilikan pemegang saham minoritas atas aset bersih Entitas Anak
disajikan sebagai “Kepentingan non pengendali” sebagai bagian dari ekuitas di
laporan posisi keuangan konsolidasian.
The proportional share of minority shareholders in the net assets of the
subsidiaries is presented as “Noncontrolling interests” as part of equity in the
consolidated statements of financial position.
Kebijakan akuntansi yang dipakai dalam penyajian laporan keuangan
konsolidasian telah diterapkan secara konsisten oleh Entitas Anak, kecuali
dinyatakan secara khusus.
The accounting policies used in preparing the consolidated financial statements
have been consistently applied by the Subsidiaries, unless otherwise stated.
d. New and Revised Statements of Financial Accounting Standars (PSAK)
d. Pernyataan Standar Akuntansi Keuangan (PSAK) Baru dan Revisi
Penerapan dari standar serta interpretasi standar akuntansi revisian berikut, yang
berlaku efektif sejak 1 Januari 2017, namun tidak menimbulkan perubahan
substansial terhadap kebijakan akuntansi Perseroan dan tidak memberikan
dampak yang material terhadap jumlah yang dilaporkan dalam laporan keuangan
konsolidasian adalah sebagai berikut :
- PSAK No. 1, "Penyajian Laporan Keuangan".
- ISAK No. 31, : Interpretasi dari PSAK 13: Properti Investasi
The adoption of the following revised accounting standards and interpretations of
the accounting standards, which are effective from January 1, 2017, did not result
in substantial changes to the Company's accounting policies and had no material
effect on the amounts reported for the current year consolidated financial
statements:
- PSAK No.1, "Presentation of Financial Statements"
- ISAK No. 31, "Interpretation of PSAK 13: Investment Property"
Standar dan Interpretasi yang berlaku Efektif pada tahun 2018
- PSAK No. 2 (Amandemen 2016), "Laporan Arus Kas".
- PSAK No. 16 (Amandemen 2015), "Aset Tetap".
- PSAK No. 46 (Amandemen 2016), "Pajak Penghasilan".
- PSAK No. 69 "Agrikultur".
Standar
Halaman
Pages
SURAT PERNYATAAN DIREKSI / DIRECTOR’S STATEMENT LETTER
LAPORAN AUDITOR INDEPENDENT /
INDEPENDENT AUDITOR’S REPORT ……...……………………..…………………………..
1
LAPORAN KEUANGAN KONSOLIDASIAN /
CONSOLIDATED FINANCIAL STATEMENTS ……………………………………...………..
3
•
Laporan Posisi Keuangan Konsolidasian/
Consolidated Statements of Financial Position ……………………………...…………….
4
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian/
Consolidated Statements Of Profit or Loss and Others Comprehensive Income .....….
6
Laporan Perubahan Ekuitas Konsolidasian/
Consolidated Statements of Changes in Equities ………..……………….………………
7
Laporan Arus Kas Konsolidasian/
Consolidated Statements of Cash Flows ……….....…………………...…………………..
8
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN /
CONSOLIDATED NOTES TO FINANCIAL STATEMENTS ………………….……………..
10
•
•
•
INFORMASI TAMBAHAN /
ADDITIONAL INFORMATION
LAPORAN POSISI KEUANGAN ENTITAS INDUK /
Statements of Financial Position of Parent Entity
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN
ENTITAS INDUK /
Statements of Profit or Loss and Other Comprehensive Income
Of Parent Entity
LAMPIRAN 1
Appendix 1
LAMPIRAN 2
Appendix 2
LAPORAN PERUBAHAN EKUITAS ENTITAS INDUK /
Statements of Changes in Equity of Parent Entity
LAMPIRAN 3
Appendix 3
LAPORAN ARUS KAS ENTITAS INDUK /
Statements of Cash Flow of Parent Entity
LAMPIRAN 4
Appendix 4
LAPORAN AUDITOR INDEPENDEN /
INDEPENDENT AUDITOR’S REPORT
LAPORAN KEUANGAN KONSOLIDASIAN /
THE CONSOLIDATED FINANCIAL STATEMENTS
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
Catatan /
Notes
ASET
ASET LANCAR
Kas dan Setara Kas
2e,2f,2g,3
Piutang Usaha - Setelah dikurangi
2e,2h,2w,4
penurunan nilai wajar piutang usaha
Pihak Ketiga
Pihak Berelasi
Piutang Retensi - Setelah dikurangi
penurunan nilai wajar piutang
retensi
Pihak Ketiga
Pihak Berelasi
Tagihan Bruto Kepada Pemberi Kerja Setelah dikurangi penurunan nilai wajar
tagihan bruto
Pihak Ketiga
Pihak Berelasi
Persediaan
Pajak Dibayar Dimuka
Uang Muka
Biaya Dibayar Dimuka
JUMLAH ASET
2016
31 Desember / December
2015
2014
289.510.263.564
139.362.678.143
103.764.605.766
118.830.812.427
399.096.590.224
135.209.549.625
322.602.261.502
87.586.646.729
230.234.695.172
65.727.405.018
175.412.328.695
6.339.778.867
261.561.759.087
22.016.930.850
211.124.603.634
17.204.057.685
163.025.399.318
9.559.403.640
130.164.007.180
3.236.262.035
458.323.146.751
34.059.279.780
406.910.800.265
27.537.056.364
109.067.508.422
51.632.481.849
307.102.406.954
59.884.533.867
371.465.173.725
20.282.769.982
108.261.279.579
37.981.382.437
220.432.455.730
64.012.303.749
229.544.028.290
18.505.556.060
96.663.067.505
30.530.184.828
228.282.474.948
37.903.905.595
128.891.708.901
14.389.206.679
101.650.046.537
5.228.613.631
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents
Account Receivables - net of
impairment of account
receivable
Third parties
Related parties
Retention Receivables - net of
impairment of retention
receivable
Third Parties
Related Parties
Due From Customers
net of impairment due from
customers
Third Parties
Related Parties
Inventories
Prepaid Taxes
Advances
Prepaid Expenses
2.194.925.366.781
1.682.857.794.237
1.231.999.105.076
950.329.145.495
Total Current Assets
3.186.194.049
135.885.347.051
536.000.000
27.412.913.506
1.865.910.669
135.549.875.711
536.000.000
7.589.445.438
11.532.674.547
34.315.914.000
536.000.000
-
30.535.698.902
536.000.000
-
54.207.808.410
155.377.732.753
20.000.000.000
396.605.995.769
31.304.038.200
149.234.936.253
20.000.000.000
346.080.206.271
22.808.155.531
29.073.485.775
20.000.000.000
118.266.229.853
16.082.111.457
15.000.000.000
62.153.810.359
NON - CURRENT ASSETS
Other Receivables
Land For Development
Other Financial Asset
Assets of Joint Operation
Fixed Assets - net of
Accumulated Depreciation
Investment of Joint Ventures
Other Assets
Total Non - Current Assets
2.591.531.362.550
2.028.938.000.508
1.350.265.334.929
1.012.482.955.854
TOTAL ASSETS
2f,2i,5
2f,2j,6
2k,7
2s,8a
9
2l,10
Jumlah Aset Lancar
ASET TIDAK LANCAR
Piutang Lain-Lain
Tanah Akan Dikembangkan
Aset Keuangan Lainnya
Aset Kerja Sama Operasi
Aset tetap - Setelah Dikurangi
Akumulasi Penyusutan
Investasi Ventura Bersama
Aset lain-lain
Jumlah Aset Tidak Lancar
30 Juni/
June 2017
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
As of June 30, 2017, December 31, 2016, 2015, and 2014
(Expressed in full Rupiah, unless otherwise stated)
2h,11
2k,7
2m,12
2n,13
2o,14
2r,15
16
See the accompanying Notes to the Consolidated Financial Statements are an
integral part of the financial statements as a whole.
Lihat catatan atas Laporan Keuangan Konsolidasian yang merupakan
bagian tidak terpisahkan dari laporan keuangan secara keseluruhan
4
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
Catatan /
30 Juni/
Notes
June 2017
LIABILITAS DAN EKUITAS
LIABILITAS JANGKA PENDEK
Pinjaman Bank Jangka Pendek
17
Pihak Ketiga
Pihak Berelasi
Utang Usaha
18
Pihak Ketiga
Pihak Berelasi
Beban Masih Harus Dibayar
19
Utang Pajak
2s,8b
Liabilitas Pajak Penghasilan Final
2s,8c
Bagian Liabilitas Jangka Panjang Yang
Jatuh Tempo dalam Waktu Satu Tahun
Uang Muka Pemberi Pekerjaan dan
Konsumen
2p,20
Utang Lain-lain
21
Jumlah Liabilitas Jangka Pendek
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
As of June 30, 2017, December 31, 2016, 2015, and 2014
(Expressed in full Rupiah, unless otherwise stated)
2016
31 Desember / December
2015
2014
51.648.416.600
441.633.345.465
15.475.696.967
407.031.425.186
17.896.178.138
88.360.449.618
40.114.019.253
93.877.288.476
408.979.950.181
27.279.282.459
173.407.251.181
24.616.785.401
43.472.388.711
213.512.809.266
24.609.673.980
164.974.320.045
4.080.756.236
37.806.647.532
105.670.987.587
38.586.990.606
162.129.162.131
428.444.058
24.911.142.716
43.052.225.969
5.942.188.800
106.869.698.862
6.050.121.706
20.014.218.306
39.312.909.338
15.197.184.953
1.225.547.514.289
40.352.716.978
4.934.314.538
912.778.360.727
16.496.682.219
147.050.643
454.627.087.716
145.015.490.748
232.187.805
461.167.439.925
LIABILITAS JANGKA PANJANG
JUMLAH LIABILITAS
Long Term Liabilities Net of Current
Portion Advances from Project
Owners and Consumers.
612.513.009.884
25.202.558.320
637.715.568.204
452.142.193.205
18.769.871.871
470.912.065.076
595.687.989.780
12.805.713.666
608.493.703.446
341.868.687.832
13.414.276.791
355.282.964.623
Employee Benefits Liabilities
Total Non - Current Liabilities
1.863.263.082.493
1.383.690.425.803
1.063.120.791.162
816.450.404.548
TOTAL LIABILITIES
EQUITY
Share Capital-par value Rp.100
Authorized Capital
12.000.000.000 shares
Issued and Paid Up Capital
5.800.000.000 shares as of
June 30, 2017, and 4.800.000.000
shares as of December 31,2016
23
580.000.000.000
480.000.000.000
50.000.000.000
30.520.764.548
106.394.975.931
30.262.223.765
143.226.486.832
46.653.833.757
196.026.387.765
(12.562.312.989)
704.353.427.490
(8.241.135.892)
645.247.574.705
(5.535.677.755)
287.144.543.767
Authorized Capital 200.000 shares
Par Value 1.000.000
Issued and Paid Up Capital
50.000 shares as of
December 31,2015 and 2014.
50.000.000.000
Retained Earnings
Appropriated
46.653.833.757
107.379.376.478
Unappropriated
Remeasurement
(8.000.658.929)
Employee Benefits
196.032.551.306
Sub Total
23.914.852.567
728.268.280.057
645.247.574.705
287.144.543.767
196.032.551.306
2.591.531.362.550
2.028.938.000.508
1.350.265.334.929
Modal Dasar 200.000 saham.
Nilai Nominal 1.000.000 Modal Ditempatkan dan disetor - 50.000. saham
per 31 Desember 2015 dan 2014.
Saldo Laba
Ditentukan Penggunaannya
Belum Ditentukan Penggunaannya
Pengukuran Kembali Program
Imbal Kerja
Sub Jumlah
24
Kepentingan Non Pengendali
Jumlah Ekuitas
26
JUMLAH LIABILITAS DAN EKUITAS
Other Payables
Total Current Liablities
NON - CURRENT LIABILITIES
Liabilitas Jangka Panjang Setelah Dikurangi
Jatuh Tempo dalam Waktu Satu Tahun
Uang Muka Pemberi Pekerjaan dan
Konsumen
2p,20
Liabilitas Imbalan Paska Kerja
2t,2w,22
Jumlah Liabilitas Jangka Panjang
EKUITAS
Modal Saham - Nilai Nominal Rp.100
Modal Dasar 12.000.000.000 saham.
Modal ditempatkan dan disetor 5.800.000.000 per 30 Juni 2017
dan 4.800.000.000 saham
per 31 Desember 2016.
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Short Term Bank Loans
Third Parties
Related Parties
Trade Payables
Third Parties
Related Parties
Accrued Expenses
Tax Payables
Final Income Tax Liabilities
Current Portion of Long Term Liabilities Advances from Project
Owners and Consumers.
Non Controling Interest
Total Equity
1.012.482.955.854 TOTAL LIABILITIES AND EQUITY
See the accompanying Notes to the Consolidated Financial Statements are an
integral part of the Consolidated Financial Statements as a whole
Lihat catatan atas Laporan Keuangan Konsolidasian yang merupakan
bagian tidak terpisahkan dari Laporan Keuangan Konsolidasian secara
5
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
For The Six-Month Periods Ended June 30, 2017 and 2016
And The Years Ended December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Periode Enam Bulan yang Berakhir 30 Juni 2017 dan 2016
Dan Tahun Yang Berakhir 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah Penuh, kecuali dinyatakan lain)
31 Desember / December
30 Juni / June
Catatan /
Notes
PENDAPATAN BERSIH
BEBAN POKOK PENJUALAN
2q,27
2q,28
2015
2016
845.519.463.924
(741.646.267.573)
1.929.458.132.020
(1.692.747.724.499)
103.873.196.351
236.710.407.521
2014
1.431.935.641.991
(1.269.257.428.116)
162.678.213.875
1.218.865.540.234
(1.098.564.449.877)
120.301.090.357
2q,29
Jumlah Beban Usaha
LABA USAHA
PENDAPATAN (BEBAN) LAIN-LAIN
Pendapatan Lainnya
Beban Lainnya
Beban Penurunan Nilai Piutang
Beban Pendanaan/ Bunga
Beban Pajak Penghasilan Final
Bagian Laba Ventura Bersama
Jumlah Pendapatan (Beban) Lain-lain
2016
167.931.367.530
LABA KOTOR
BEBAN USAHA
Beban Pegawai
Beban Umum
Beban Penyusutan
2017
1.305.455.946.711
(1.137.524.579.181)
2q,30
21.614.685.484
6.827.644.491
395.429.479
15.429.397.972
2.345.250.659
224.327.591
37.600.469.402
3.135.400.815
333.007.337
28.837.759.454
17.998.976.222
41.068.877.554
139.093.608.076
85.874.220.129
195.641.529.967
NET SALES
COST OF SALES
GROSS PROFIT
15.695.615.691
2.364.343.520
535.931.117
OPERATING EXPENSES
Employees Expenses
General Expenses
Depreciation Expenses
26.845.284.579
18.595.890.328
Total Operating Expenses
135.832.929.296
101.705.200.029
23.333.251.554
3.021.253.535
490.779.490
OPERATING INCOME
OTHER INCOME (EXPENSE)
Other Income
Other Expenses
Allowance for Impairment
Funding / Interest Expenses
Final Tax Expenses
Profit From Joint Venture
Total Other - Net Income (Expense)
13.402.649.765
(185.300.000)
(13.673.285.836)
(5.044.777.537)
(39.109.050.357)
11.325.984.387
(33.283.779.578)
(706.817.320)
(122.000.000)
(1.100.477.350)
(25.663.042.646)
4.082.617.861
(23.509.719.455)
15.794.346.032
(455.745.000)
(24.663.485.374)
(10.277.436.306)
(57.801.436.396)
24.988.713.910
(52.415.043.134)
16.720.200.315
(505.972.365)
(7.082.013.026)
(415.930.886)
(43.444.815.815)
6.955.595.003
(27.772.936.773)
9.983.134.027
(355.911.117)
(9.087.087.268)
(36.565.966.207)
(36.025.830.565)
LABA SEBELUM PAJAK PENGHASILAN
105.809.828.498
62.364.500.674
143.226.486.832
108.059.992.523
65.679.369.464
PROFIT BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN
LABA TAHUN BERJALAN
105.809.828.498
62.364.500.674
143.226.486.832
108.059.992.523
65.679.369.464
INCOME TAX (EXPENSES)
PROFIT FOR THE YEAR
2q,31
2q,32
2q,33
PENGHASILAN KOMPREHENSIF LAIN
SETELAH PAJAK
Pos-pos yang Tidak Akan Direklasifikasi ke
Laba Rugi
Keuntungan (Kerugian) Aktuaria Atas Program
Imbal Kerja Pasti
Pos-pos yang Akan Direklasifikasi ke
Laba Rugi
(4.321.177.097)
-
(3.570.736.633)
(2.705.458.137)
-
-
2.464.981.174
-
(3.251.580.097)
-
OTHER COMPREHENSIVE INCOME
AFTERTAX
Item that Will Not Be Reclassified
Subsequently to Profit or Loss
Actuarial Gain (Loss) Of Defined
Benefit Plan
Item that Will be Reclassified
Subsequently to Profit or Loss
JUMLAH PENGHASILAN
KOMPREHENSIF PERIODE BERJALAN
101.488.651.401
58.793.764.041
140.521.028.695
110.524.973.697
62.427.789.367
TOTAL COMPREHENSIVE INCOME
FOR THE PERIOD
LABA YANG DAPAT DIATRIBUSIKAN KE :
Pemilik Entitas Induk
Kepentingan Non Pengendali
106.394.975.931
(585.147.433)
62.364.500.674
-
143.226.486.832
-
108.059.992.523
-
65.679.369.464
-
INCOME ATTRIBUTABLE TO :
Equity Holders Of The Parent Entity
Non Controling Interest
105.809.828.498
62.364.500.674
143.226.486.832
108.059.992.523
65.679.369.464
26
JUMLAH LABA KOMPREHENSIF YANG DAPAT
DIATRIBUSIKAN KEPADA :
Pemilik Entitas Induk
Kepentingan Non Pengendali
26
LABA BERSIH PER SAHAM
2x,25
102.073.798.834
(585.147.433)
58.793.764.041
-
140.521.028.695
-
110.524.973.697
-
62.427.789.367
-
101.488.651.401
58.793.764.041
140.521.028.695
110.524.973.697
62.427.789.367
24,69
18,63
11,32
21,57
10,75
COMPREHENSIVE INCOME
ATTRIBUTABLE TO :
Equity Holders Of The Parent Entity
Non Controling Interest
NET INCOME PER SHARE
See the accompanying Notes to the Consolidated Financial Statements are an integral
part of the Consolidated Financial Statements as a whole
Lihat catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian tidak terpisahkan dari
Laporan Keuangan Konsolidasian secara keseluruhan
6
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITIES
Untuk Periode Enam bulan Yang Berakhir 30 Juni 2017 dan 2016
Dan Tahun Yang Berakhir 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
For The Sixth-Month Periods Ended June 30, 2017 and 2016
And The Years Ended December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
Modal Ditempatkan
dan Disetor /
Issued and Paid up
Capital
SALDO PER 1 JANUARI 2015
Dividen
Laba Bersih Komprehensif
SALDO PER 31 DESEMBER 2015
Dividen
Laba Bersih Komprehensif
Periode Jan-Jun 2016
50.000.000.000
50.000.000.000
Saldo Laba / Retained Earnings
Ditentukan
Belum Ditentukan
Penggunaannya /
Penggunaannya /
Appropriated
Unappropriated
46.653.833.757
46.653.833.757
Keuntungan (Kerugian)
Aktuarial atas Program
Actuarial Gain(Loss) of
Defined Benefits Plants
Jumlah /
Total
Kepentingan Non
Pengendali /
Non Controling
Interest
Jumlah Ekuitas /
Total Equity
107.379.376.478
(8.000.658.929)
196.032.551.306
-
196.032.551.306
(19.412.981.236)
108.059.992.523
2.464.981.174
(19.412.981.236)
110.524.973.697
-
(19.412.981.236)
110.524.973.697
196.026.387.765
(5.535.677.755)
287.144.543.767
-
287.144.543.767
BALANCE AS OF JANUARY 1, 2015
Dividend
Comprehensive Income
BALANCE AS OF DESEMBER 31, 2015
-
-
(32.417.997.757)
-
(32.417.997.757)
-
-
-
62.364.500.674
-
62.364.500.674
-
(32.417.997.757)
62.364.500.674
317.091.046.684
-
317.091.046.684
BALANCE AS OF JUNE 30, 2016
250.000.000.000
-
250.000.000.000
SALDO PER 30 JUNI 2016
50.000.000.000
46.653.833.757
225.972.890.682
Tambahan Modal Disetor
Laba Bersih Komprehensif
Periode Juli-Des 2016
430.000.000.000
(16.391.609.992)
(163.608.390.008)
SALDO PER 31 DESEMBER 2016
480.000.000.000
30.262.223.765
Dividen
Setoran Modal Pada Entitas Anak
Tambahan Modal Disetor
Laba Bersih Komprehensif
Periode Jan-Juni 2017
100.000.000.000
258.540.783
SALDO PER 30 JUNI 2017
580.000.000.000
-
-
-
30.520.764.548
(5.535.677.755)
-
Dividend
Comprehensive Income
For Period Jan-Jun 2016
80.861.986.158
(2.705.458.137)
78.156.528.021
-
78.156.528.021
Additional Paid In Capital
Comprehensive Income
For Period Jul-Dec 2016
143.226.486.832
(8.241.135.892)
645.247.574.705
-
645.247.574.705
BALANCE AS OF DECEMBER 31, 2016
(42.967.946.050)
(100.258.540.783)
-
(42.967.946.050)
-
106.394.975.931
(4.321.177.097)
102.073.798.834
106.394.975.931
(12.562.312.989)
704.353.427.490
Lihat Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian tidak terpisahkan dari Laporan Keuangan
Konsolidasian secara keseluruhan
24.500.000.000
(585.147.433)
23.914.852.567
(42.967.946.050)
24.500.000.000
101.488.651.401
Dividend
Paid In Capital Stock
Additional Paid In Capital
Comprehensive Income
For Period Jan-June 2017
728.268.280.057
BALANCE AS OF JUNE 30, 2017
See the accompanying Notes to the Consolidated Financial Statements are an integral part of the Consolidated
Financial Statements as a whole
7
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
LAPORAN ARUS KAS KONSOLIDASIAN
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOW
Untuk Periode Enam Bulan Yang Berakhir 30 Juni 2017 dan 2016
Dan Tahun Yang Berakhir 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
For The Sixth-Month Periods Ended June 30, 2017 and 2016
And The Years Ended December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
31 Desember / December
30 Juni / June
2017
ARUS KAS DARI AKTIVITAS
OPERASI
Penerimaan Kas dari Pelanggan
Pembayaran Kepada Pemasok
Pembayaran Kepada Direksi,
karyawan, dan beban usaha
Pembayaran Beban Lain-lain
Pendapatan Bunga
Pembayaran Bunga Pinjaman
Pembayaran - Pajak
Kas Bersih Diperoleh dari
(Digunakan untuk) Aktivitas
Operasi
ARUS KAS DARI AKTIVITAS
INVESTASI
Penambahan Aset Tetap
Aset Kerja Sama Operasi
(Penambahan) Tanah yang akan
dikembangkan
Investasi Ventura Bersama
Aset keuangan lainnya
Investasi pada anak perusahaan
Pengeluaran investasi lainnya
Kas Bersih Diperoleh dari
(Digunakan untuk) Aktivitas
Investasi
ARUS KAS DARI AKTIVITAS
PENDANAAN
Penerimaan Utang Bank
Pembayaran Utang Bank
Kenaikan (Penurunan) Pinjaman
Induk
Pembayaran Dividen
Penambahan Setoran Modal
Kas Bersih Diperoleh dari
(Digunakan untuk) Aktivitas
Pendanaan
2016
2016
2015
2014
1.001.431.322.124
(728.921.936.113)
838.983.301.399
(919.388.107.723)
1.695.291.245.026
(1.830.508.200.196)
1.155.111.715.400
(1.036.076.845.703)
1.214.176.058.154
(1.124.659.702.960)
(37.031.067.493)
(185.300.000)
8.549.352.973
(5.044.777.537)
(20.161.566.393)
(20.295.282.166)
(122.000.000)
6.307.698.545
(1.100.477.350)
(18.012.502.154)
(45.641.891.831)
(455.745.000)
6.307.698.545
(10.277.436.306)
(43.030.833.324)
(32.212.243.914)
(505.972.365)
5.293.424.400
(415.930.886)
(48.285.918.434)
(28.735.299.584)
(355.911.117)
5.293.424.400
(38.622.850.191)
218.636.027.562
(113.627.369.448)
(228.315.163.087)
42.908.228.498
27.095.718.702
CASH FLOWS FROM OPERATING
ACTIVITIES
Received from Customers
Payment to Suppliers
Payment for Board of Directors,
Employee and Operating Expenses
Payment to Other Expenses
Interest Income
Interest Payments
Payment to Income Tax Revenue
Net Cash Provided by (Used for)
Operating Activities
(28.585.166.579)
(19.823.468.068)
(1.342.139.770)
-
(17.648.512.000)
(7.589.445.438)
(11.741.945.000)
-
(4.718.790.000)
-
(335.471.340)
5.183.187.887
24.500.000.000
-
34.315.914.000
(79.274.938.435)
-
(101.233.961.711)
(95.172.736.568)
-
(34.315.914.000)
(22.117.890.772)
(5.000.000.000)
(536.000.000)
(15.000.000.000)
CASH FLOWS FROM INVESTING
ACTIVITIES
Fixed Assets Acquisitionn
Assets of Joint Operation
(Adddition) Land For
Development
Investment of Joint ventures
Other Financial Asset
Investment in Subsidiaries
Other Investments Expenses
(19.060.918.100)
(46.301.164.205)
(221.644.655.717)
(73.175.749.772)
(20.254.790.000)
Net Cash Provided by (Used for)
Investing Activities
200.000.000.000
(211.837.523.012)
110.000.000.000
(9.411.945.496)
318.000.000.000
(64.817.562.599)
15.000.000.000
-
5.377.945.021
(42.967.946.049)
-
29.766.519.265
-
14.793.451.537
(32.417.997.757)
250.000.000.000
19.614.295.849
(19.412.981.236)
-
(31.503.788.919)
(14.336.542.649)
-
(49.427.524.040)
130.354.573.769
485.557.891.181
15.201.314.613
(45.840.331.568)
Net Cash Provided by (Used for)
Financing Activities
KENAIKAN (PENURUNAN) BERSIH
KAS DAN SETARA KAS
150.147.585.422
(29.573.959.884)
35.598.072.377
(15.066.206.661)
(38.999.402.866)
INCREASE (DECREASE)OF NET
CASH AND CASH EQUIVALENT
SALDO KAS DAN SETARA KAS
PADA AWAL PERIODE
139.362.678.143
103.764.605.766
103.764.605.766
118.830.812.427
157.830.215.292
BEGINNING BALANCE OF CASH
AND CASH EQUIVALENT
SALDO KAS DAN SETARA KAS
PADA AKHIR PERIODE
289.510.263.564
74.190.645.882
139.362.678.143
103.764.605.766
118.830.812.427
ENDING BALANCE OF CASH AND
CASH EQUIVALENT
Lihat catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian tidak
terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan
-
CASH FLOWS FROM FINANCING
ACTIVITIES
Acceptance of Bank Debt
Payment of a Debt bank
Increase (Decrease) Parents Loan
Payment to dividend
Addition of Capital Deposit
See accompanying Notes to the Consolidated Financial Statements are an integral
part of the Consolidated Financial Statements as a whole
8
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN /
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tahun-Tahun yang Berakhir Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For The Years Ended of June 30, 2017, December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
1. GENERAL
1. UMUM
a. The Company's Establishment
a. Pendirian Perusahaan
PT Wijaya Karya Bangunan Gedung ("Perseroan") berkedudukan di Jakarta
Selatan, Daerah Khusus Ibukota Jakarta didirikan berdasarkan Akta Nomor: 43
tanggal 24 Oktober 2008 yang dibuat dihadapan Imas Fatimah, SH., Notaris di
Jakarta. Akta pendirian ini telah mendapat persetujuan dari Kementerian Hukum
dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No. AHU92223.AH.01.01 tanggal 1 Desember 2008.
PT Wijaya Karya Bangunan Gedung (' the company ') is located in South Jakarta,
DKI Jakarta was established by Deed number: 43 , October 24, 2008 made before
Imas Fatimah, SH., Notary in Jakarta. The deed of establishment has got approval
from the Ministry of law and human rights Republic Indonesia with its Letter No.
AHU-92223. AH.01.01 on December 1, 2008.
Anggaran Dasar Perseroan telah mengalami beberapa kali perubahan, diantaranya
adalah Perubahan Anggaran Dasar terakhir terkait dengan perubahan direksi
sebagaimana dituangkan dalam Akta No. 28 tanggal 9 Juni 2016 yang dibuat
dihadapan Sri Ismiyati S.H.MKn, Notaris di Jakarta, yang telah dicatat dalam
database Sistem Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi
Manusia Republik Indonesia sesuai dengan suratnya tanggal 9 Juni 2016 No.
AHU-AH.01.03-0055826.
The company articles of association has changed several times, including
amendment of articles of association last related to change the board of directors
as set out in the deed No. 28 on June 9, 2016 made before Sri Ismiyati S.H.Mkn,
the Notary in Jakarta, who was noted in a database Administrative Systems Legal
Entity Ministry of Law and Human Rights of Indonesia according to his letter dated
june 9, 2016. No. AHU-AH.01.03-0055826 .
Perubahan Anggaran Dasar terkait dengan perubahan Modal dasar dan Modal
Disetor sebagaimana dituangkan dalam akta No. 13 tanggal 13 Oktober 2016
yang dibuat dihadapan Sri Ismiyati S.H. MKn , Notaris di Jakarta, yang telah
dicatat dalam database Sistem Administrasi Badan Hukum Kementerian Hukum
dan Hak Asasi Manusia Republik Indonesia sesuai dengan suratnya tanggal 11
November 2016 No. AHU-AH.01.03-0098151 dan didaftarkan dalam Daftar
Perseroan di bawah No. AHU-0134456.AH.01.11.Tahun 2016 tanggal 11
November 2016.
Amendment of articles of association associated with capital changes base and
paid up capital as set out in the deed no. 13, October 13, 2016 made before Sri
Ismiyati S.H . Mkn , the Notary in Jakarta , who was noted in a database
Administrative Systems Legal Entity Ministry of Law and Human Rights of
Indonesia according to his letter dated November 11, 2016 No. AHU-AH.01.030098151 and registered in the company registry under No. AHU0134456.AH.01.11. 2016 on November 11, 2016 .
Perubahan Anggaran Dasar terkait dengan perubahan Modal dasar dan Modal
Disetor sebagaimana dituangkan dalam akta No. 149 tanggal 23 Desember 2016
yang dibuat dihadapan Sri Ismiyati S.H. MKn , Notaris di Jakarta, yang telah
dicatat dalam database Sistem Administrasi Badan Hukum Kementerian Hukum
dan Hak Asasi Manusia Republik Indonesia sesuai dengan suratnya tanggal 19
Januari 2017 No. AHU-AH.01.03-0023640 dan didaftarkan dalam Daftar Perseroan
di bawah No. AHU-0007273.AH.01.11. Tahun 2017 tanggal 19 Januari 2017.
Amendment of articles of association associated with capital changes base and
paid up capital as set out in the deed no. 149, December 23, 2016 made before
Sri Ismiyati S.H . Mkn , the Notary in Jakarta , who was noted in a database
Administrative Systems Legal Entity Ministry of Law and Human Rights of
Indonesia according to his letter dated January 19, 20167No. AHU-AH.01.030023640 and registered in the company registry under No. AHU0007273.AH.01.11. 2017 on January 19, 2017.
Perubahan Anggaran Dasar terkait dengan perubahan Susunan Pengurus
Perseroan sebagaimana dituangkan dalam akta No. 91 tanggal 22 Juni 2017
yang dibuat dihadapan Sri Ismiyati S.H. MKn , Notaris di Jakarta, yang telah
dicatat dalam database Sistem Administrasi Badan Hukum Kementerian Hukum
dan Hak Asasi Manusia Republik Indonesia sesuai dengan suratnya tanggal 11 Juli
2017 No. AHU-AH.01.03-0151748.
Amendment of articles of association relating to changes in the structure of the the
company as poured in the deed no. 91 on june 22, 2017 made before Sri Ismiyati
S.H . Mkn , notary in Jakarta , who was noted in a database Administrative
Systems Legal Entity Ministry of Law and Human Rights of Indonesia in
accordance with his letter on July 11, 2017 No .AHU-AH.01.03-0151748 .
Berdasarkan Pasal 3, Akta No. 11 tanggal 10 September 2012 yang dibuatkan di
hadapan Sri Ismiyati, SH., yang sebelumnya Akta No. 43 tanggal 24 Oktober 2008
yang di hadapan Imas Fatimah, SH., Notaris di Jakarta, maksud dan tujuan serta
kegiatan usaha Perusahaan adalah industri konstruksi dan engineering jasa
pemborongan dengan pola progres termin maupun turnkey/Build Operate Transfer
(BOT), pengelolaan dan penyewaan gedung/kawasan niaga terpadu, perdagangan
dan pemeliharaan peralatan serta material konstruksi dan engineering pada
khususnya sesuai dengan prinsip-prinsip perusahaan terbatas, pengembang realti,
sebagai investor properti dan industri pendukung konstruksi bangunan gedung.
According to Article 3, The deed No. 11 dated September 10, 2012 made before
Sri Ismiyati, SH., the previous deed No. 43 dated October 24, 2008 made before
Imas Fatimah, SH., Notary in Jakarta, aims and objectives and business activities
the construction industry and engineering chartering services with a pattern of
progress terms and turnkey/Build Operate Transfer (BOT), the management and
leasing of the building/area of integrated commercial, trade and maintenance of
equipment and materials of construction and engineering in particular in
accordance with the principles of limited companies,Properti developers, property
investor and supporting industrial building construction.
Untuk mencapai maksud dan tujuan di atas, Perusahaan dapat melaksanakan
kegiatan usaha sebagai berikut:
To achieve the above aims and objectives, the Company may conduct business
activities as follows:
a. Pekerjaan pembangunan gedung (seluruh sektor pembangunan):
a. Construction employment (all sectors of development):
- Pemukiman dan perumahan;
- Bangunan tempat ibadah;
- Bangunan komersial (perkantoran, perdagangan, perindustrian, perhotelan,
gudang);
- Pekerjaan interior dan eksterior;
- Bangunan gedung sosial dan budaya (pendidikan, kebudayaan, rumah sakit,
laboratorium, dan pelayanan umum);
- Lanskap;
- Pekerjaan tata lingkungan;
10
- Settlements and housing;
- Places of worship;
- Commercial buildings (offices, industry integrated, hotels, shelters,
warehouse, commercial area integrated);
- Interior design and exterior design;
- Social and cultural buildings (schools, culturals, hospitals, laboratory, public
services);
- Landscape;
- Environmental;
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For The Years Ended of June 30, 2017, December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tahun-Tahun yang Berakhir Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
1. GENERAL (Continued)
1. UMUM (Lanjutan)
a. The Company's Establishment (Continued)
a. Pendirian Perusahaan (Lanjutan)
b. Pekerjaan mekanikal elektrikal gedung:
b. Building electrical mechanical works:
- Pekerjaan mekanikal dan kelistrikan pada bangunan gedung dan industri;
- Tata ruang/airconditioner (AC);
- Pemasangan alat angkut;
- Mechanical and electrical work in buildings and industry;
- Spatial plan/ airconditioner (AC)
- Installation of a conveyance;
c. Radio, telekomunikasi, instrumentasi, teknologi informasi dan elektronik;
d. Jasa Perencanaan, feasibility study , perancangan, quantity surveying , project
management services , pengawasan, rancang bangun;
c. Radio, telecommunications, instrumentation, information technologies and
electrical;
d. Planning services, feasibility study, design, quantity surveying, project
management service, supervision and design building;
e. Pengelolaan bangunan dan penyewaan gedung/ kawasan niaga terpadu;
e. Building management, rental of buildings and integrated commercial district;
f. Pengembang, pembangunan dan pemilikan di bidang properti termasuk
penyewaan sarana dan prasarananya.
f. Developers, construction and ownership in property including leasing facilities
and infrastructure.
b. Management of the Company
b. Susunan Pengurus
Sekretaris
Board of Commissioners, Board of Directors, Audit Committee, Internal
Audit, Corporate Secretary and Employees.
Berdasarkan Akta Pernyataan Keputusan Rapat Pemegang Saham di Luar Rapat
PT Wijaya Karya Bangunan Gedung No. 17 tanggal 13 Juli 2017, dibuat di
hadapan Sri Ismiyati, SH. , Notaris di Jakarta, susunan pengurus Perseroan pada
tanggal 30 Juni 2017, sebagai berikut:
According to the Deed Outside Shareholders Meeting of PT Wijaya Karya
Bangunan Gedung No.17 dated July 13, 2017, made before Sri Ismiyati, SH., the
Notary in Jakarta, the members of the board of the Company on June 30, 2017 as
follows:
Dewan Komisaris, Direksi,
Perusahaan dan Personalia.
Dewan Komisaris:
Komisaris Utama
Komisaris Independen
Komisaris
Komisaris
Komisaris
Dewan Direksi:
Direktur Utama
Direktur
Direktur
Direktur
Direktur
Komite
Audit,
Audit
Internal,
Destiawan Soewardjono, MM.
Dini Yulianti
Mudjiadi
Adji Firmantoro
Irsal Shaleh Matondang
Nariman Prasetyo
Widhi Pudjiyono
Djaka Nugraha
Adang Hamdani
Nur Al Fata
Berdasarkan Akta Pernyataan Keputusan Rapat Pemegang Saham di Luar Rapat
PT Wijaya Karya Bangunan Gedung No. 39 tanggal 11 November 2016, dibuat di
hadapan Sri Ismiyati, SH. , Notaris di Jakarta, susunan pengurus Perseroan pada
tanggal 31 Desember 2016, sebagai berikut:
Dewan Komisaris:
Komisaris Utama
Komisaris
Komisaris
Komisaris
Dewan Direksi:
Direktur Utama
Direktur
Direktur
Direktur
Direktur
Dewan Komisaris:
Komisaris Utama
Komisaris
Komisaris
Komisaris
Dewan Direksi:
Direktur Utama
Direktur
Direktur
Direktur
Direktur
Ir. Novel Arsyad, MM
Widhi Pudjiyono
Ir.Wahyu Abbas Sudrajat
Drs. Zakaria
Ir. Nur Al Fata
Board of Commissioner:
President Commissioner
Commissioner
Commissioner
Commissioner
Board of Directors:
President Director
Director
Director
Director
Director
According to the Deed Outside Shareholders Meeting of PT Wijaya Karya
Bangunan Gedung No.28 dated June 9, 2016, made before Sri Ismiyati, SH., the
Notary in Jakarta, the members of the board of the Company on June 1, 2016 as
follows:
Ir. Destiawan Soewardjono, MM.
Ir. Muhammad Donny Azdan, MS, MA,Phd.
Suradi, SE,Ak,MM
Nariman Prasetyo,ST,MMT
Ir.Ridwan Abdul Muthalib
Ir. Novel Arsyad, MM
Ir.Wahyu Abbas Sudrajat
Drs. Zakaria
Ir. Nur Al Fata
11
Board of Directors:
President Director
Director
Director
Director
Director
According to the Deed Outside Shareholders Meeting of PT Wijaya Karya
Bangunan Gedung No.39 dated November 11, 2016, made before Sri Ismiyati,
SH., the Notary in Jakarta, the members of the board of the Company on
December 31, 2016 as follows:
Ir. Destiawan Soewardjono, MM.
Ir. Muhammad Donny Azdan, MS, MA,Phd.
Suradi, SE,Ak,MM
Nariman Prasetyo,ST,MMT
Berdasarkan Akta Pernyataan Keputusan Rapat Pemegang Saham di Luar Rapat
PT Wijaya Karya Bangunan Gedung No. 28 tanggal 9 Juni 2016, dibuat di hadapan
Sri Ismiyati, SH. , Notaris di Jakarta, susunan pengurus Perseroan pada tanggal 1
Juni 2016, sebagai berikut:
Board of Commissioner:
President Commissioner
Independent Commissioner
Commissioner
Commissioner
Commissioner
Board of Commissioner:
President Commissioner
Commissioner
Commissioner
Commissioner
Board of Directors:
President Director
Director
Director
Director
Director
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tahun-Tahun yang Berakhir Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
1. GENERAL (Continued)
1. UMUM (Lanjutan)
b. Management of the Company (Continued)
b. Susunan Pengurus (Lanjutan)
Berdasarkan Akta Pernyataan Keputusan Rapat Pemegang Saham di Luar Rapat
PT Wijaya Karya Bangunan Gedung No. 213 tanggal 22 Januari 2014 dan No. 75
tanggal 26 Maret 2014, dibuat di hadapan Sri Ismiyati, SH., Notaris di Jakarta,
susunan pengurus Perseroan pada tanggal 31 Desember 2015 dan 2014, sebagai
berikut:
Dewan Komisaris:
Komisaris Utama
Komisaris
Komisaris
Komisaris
Board of Commissioner:
President Commissioner
Commissioner
Commissioner
Commissioner
Board of Directors:
President Director
Director
Director
Director
Ir.Ridwan Abdul Muthalib
Ir.Wahyu Abbas Sudrajat
Ir. Nur Al Fata
Drs. Zakaria
Jumlah Remunerasi Direksi dan Komisaris Perseroan untuk periode sampai
dengan 30 Juni 2017, 31 Desember 2016, 2015 dan 2014 adalah sebagai berikut :
30 Juni /
June 2017
Direksi
Imbalan Jangka Pendek
Imbalan Asuransi Pasca
Kerja
Jumlah
According to the Deed Outside Shareholders Meeting of PT Wijaya Karya
Bangunan Gedung No. 213 dated January 22, 2014, and No. 75 dated March 26,
2014 made before Sri Ismiyati, SH., the Notary in Jakarta, the composition of the
board of the Company on December 31, 2015 and 2014 as follows:
Ir. Destiawan Soewardjono, MM.
Ir. Muhammad Donny Azdan, MS, MA,Phd.
Ir. Novel Arsyad, MM.
Agus Purbianto,SE,Ak,MM.
Dewan Direksi:
Direktur Utama
Direktur
Direktur
Direktur
Komisaris
Imbalan Jangka Pendek
Imbalan Asuransi Pasca
Kerja
Jumlah
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For The Years Ended of June 30, 2017, December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
Commisioners and Directors Remuneration for June 30, 2017, December 31,
2016, 2015, and 2014 are as follows :
31 Desember / December
2015
2016
2014
1.090.638.000
1.600.320.000
1.246.594.292
928.294.054
113.718.939
1.204.356.939
272.514.381
1.872.834.381
239.982.768
1.486.577.060
193.861.701
1.122.155.755
3.373.121.448
6.136.186.813
3.437.953.546
3.039.294.004
533.692.688
3.906.814.136
929.332.688
7.065.519.501
687.645.000
4.125.598.546
617.715.000
3.657.009.004
Commisioner
Short term benefit
Post employment
insurance benefit
Total
Directors
Short term benefit
Post employment
insurance benefit
Total
Komite Audit
Audit Committee
Berdasarkan Surat Keputusan Dewan Komisaris Perusahaan Perseroan PT Wijaya
Karya Bangunan Gedung No.SK.02.01/DEKOM.WG.004/2017 tanggal 13 Juli 2017
tentang Pengangkatan Penggantian Organ Komite Audit Perusahaan Perseroan
PT Wijaya Karya Bangunan Gedung.
Based on the decree of the Company's Board of Commissioners PT Wijaya Karya
Bangunan Gedung No.SK.02.01/DEKOM.WG.004/2017 dated July 13, 2017 on
appointment of Board of Commissioner PT Wijaya Karya Bangunan Gedung.
Ketua
Wakil Ketua
Anggota
Adji Firmantoro
Mudjiadi
Subagyo Addy Purnomo
Chairman
Vice Chairman
Member
Audit Internal
Internal Audit
Dalam memastikan Operasional Perseroan berjalan sesuai dengan Prosedur
Operasi Standar, diperlukan fungsi Audit Internal yang bekerja secara independen
membantu Direktur Utama dalam pengawasan dan pengendalian. Fungsi Audit
Internal Perseroan dilaksanakan oleh Satuan Pengawasan Intern (SPI).
To ensure that the Company's operational activities are comply to Standard
Operating Procedurs, required the Internal Audit function that independently assist
the President Director in supervision and control. Internal Audit function carried out
by the Internal Audit.
Berdasarkan Surat Keputusan Direksi No. SK.02.01/DIR.WG.032/2017 tanggal 19
Januari 2017 kepala Satuan Pengawasan Intern adalah Indra Kusumaningrum,
sedangkan tahun sebelumnya berdasarkan Surat Keputusan Direksi No.
SK.02.01/DIR.WG.029/2016 tanggal 29 Januari 2016 kepala Satuan Pengawasan
Intern adalah Gumilar.
Based on a decree board of directors No .SK.02.01 / DIR.WG.032 / 2017 dated
January 19, 2017 head of Internal Audit is Indra Kusumaningrum , while in formerly
based on a decree board of directors No .SK.02.01 / DIR.WG.029 / 2016 dated
January 29, 2016 head of the Internal Audit is Gumilar .
Sekretaris Perusahaan
Corporate Secretary
Berdasarkan Surat Keputusan Direksi PT Wijaya Karya Bangunan Gedung No.
SK.02.01/DIR.WG.029/2016 tanggal 29 Januari 2016 tentang Penempatan dan
Pengangkatan Pejabat-pejabat Dilingkungan PT Wijaya Karya Bangunan Gedung,
sekretaris perusahaan adalah Yunius.
Based on the decree of the Company's Board of Directors No.
SK.02.01/DIR.WG.029/2016 dated Januari 29, 2016 on placement and
appointment of the Officials Surroundings PT Wijaya Karya Bangunan Gedung,
secretary is Yunius.
12
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tahun-Tahun yang Berakhir Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For The Years Ended of June 30, 2017, December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
1. GENERAL (Continued)
1. UMUM (Lanjutan)
Personalia
Employees
Jumlah pegawai perusahan (tidak diaudit) adalah sebagai berikut:
The number of employees (unaudited) of the Company are as follows:
30 Juni /
June 2017
Orang / Person
32
288
48
5
373
Pasca Sarjana
Sarjana
Sarjana Muda
Non-Akademi
Jumlah
31 Desember /
December 2016
Orang / Person
21
271
39
4
335
31 Desember /
December 2015
Orang / Person
18
234
30
6
288
31 Desember /
December 2014
Orang / Person
16
199
22
9
246
Post Graduate
Scholar
Bachelor
Non-Academic
Total
c. Subsidiary Company
c. Entitas Anak
Perseroan memiliki secara langsung lebih dari 50% saham Entitas Anak, yaitu :
The Company directly owned more than 50% shares on subsidiaries as follows:
PT Wijaya Karya Pracetak Gedung ("Wika Pracetak Gedung")
PT Wijaya Karya Pracetak Gedung ("Wika Pracetak Gedung")
PT Wijaya Karya Pracetak Gedung untuk selanjutnya disebut dengan PT Wika
Pracetak Gedung, didirikan di Jakarta dengan akta Perusahaan Terbatas PT
Wijaya Karya Pracetak Gedung No. 142 tanggal 23 Desember 2016 ("Akta No.
142"), dibuat dihadapan Sri Ismiyati, SH.MKn, notaris di Jakarta, dan telah
disahkan oleh Menteri Hukum dan Hak Asasi Manusia nomor : AHU0001918.AH.01.01 tahun 2017 tanggal 17 Januari 2017.
PT Wijaya Karya Pracetak gedung furthermore stated as PT Wika Pracetak
Gedung, was founded at Jakarta based Limited Liability Company Deed No. 142
dated December 23, 2016 ("Deed No. 142"), noted by Sri Ismiyati, SH.MKn, notary
in Jakarta. and have been approved by the Minister of Law and Human Rights
number : AHU-0001918.AH.01.01 year 2017 date January 17, 2017.
Berdasarkan Anggaran Dasar PT Wika Pracetak Gedung, struktur permodalan
dan susunan pemegang saham PT Wika Pracetak Gedung adalah sebagai
berikut :
According to PT Wika Pracetak Gedung article of Association, the capital structure
and shareholder PT Wika Pracetak Gedung is as follows:
Nilai Nominal/Par Value of Rp 100 Per Share
Saham/
Rupiah Penuh/
Shares
Full in Rupiah
Pemegang Saham/
Shareholders
Modal Dasar/Authorized Capital
%
2.000.000.000
200.000.000.000
255.000.000
245.000.000
25.500.000.000
24.500.000.000
51%
49%
500.000.000
50.000.000.000
100%
1.500.000.000
150.000.000.000
Modal ditempatkan dan Disetor Penuh/ Paid in Capital :
- PT Wijaya Karya Bangunan Gedung
- PT Wijaya Karya Beton Tbk
Jumlah / Total
Saham dalam portepel / Portofolio Stock
Financial Data Summary
Ikhtisar Data Keuangan
Uraian
30 Juni / June 30
2017
Description
66.258.218.645
17.452.397.080
48.805.821.565
Jumlah Aset
Jumlah Liabilitas
Jumlah Ekuitas
Total Assets
Total Liabilities
Total Equity
2. ACCOUNTING POLICIES
2. KEBIJAKAN AKUNTANSI
a. Statements of Compliance
a. Pernyataan Kepatuhan
Penyajian dan pengungkapan laporan keuangan konsolidasian telah mematuhi
Standar Akuntansi Keuangan yang berlaku di Indonesia, yaitu: Penyataan Standar
Akuntansi Keuangan (PSAK) yang diterbitkan oleh Ikatan Akuntan Indonesia (IAI)
dan peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAMLK) No.VIII.G.7 (revisi 2012) tentang "Pedoman Penyajian Laporan Keuangan".
The presentation and disclosure of the consolidated financial statements are in
compliance to the Indonesian Financial Standards promulgated by the Indonesian
Institute of Accountants (IAI) and the Regulation of Capital Market and Financial
Institution Supervisory Agency (BAPEPAM - LK) No. VIII.G.7 (revised 2012) on
"Guidelines for Presentation of Financial Statements.
b. Basic Measurement and Preparation of Financial Statements
b. Dasar Pengukuran dan Penyusunan Laporan Keuangan
Laporan keuangan konsolidasian dinyatakan dalam mata uang Rupiah (Rp), yang
merupakan mata uang fungsional perusahaan.
The consolidated financial statements are denominated in Rupiah (IDR) currency,
which is the functional currency of the Company.
Laporan keuangan konsolidasian disusun dengan dasar harga perolehan dan
prinsip akrual, kecuali untuk akun tertentu dinyatakan berdasarkan pengukuran lain
sebagaimana diuraikan dalam kebijakan akuntansi masing-masing akun tersebut.
The consolidated financial statements are prepared on the basis of historical cost
and accrual basis, except for certain accounts which are stated on the basis of
other measurements as disclosed in the relevant accounts.
Laporan arus kas konsolidasian disusun menggunakan metode langsung dan arus
kas dikelompokkan atas dasar kegiatan operasi, investasi dan pendanaan.
The consolidated statements of cash flows was prepared on the basis of direct
method and classified into operating, investing, and financing activities.
13
PT WIJAYA KARYA BANGUNAN GEDUNG DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tahun-Tahun yang Berakhir Tanggal 30 Juni 2017, 31 Desember 2016, 2015 dan 2014
(Dinyatakan dalam Rupiah penuh, kecuali dinyatakan lain)
PT WIJAYA KARYA BANGUNAN GEDUNG AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
For The Years Ended of June 30, 2017, December 31, 2016, 2015 and 2014
(Expressed in full Rupiah, unless otherwise stated)
2. ACCOUNTING POLICIES (Continued)
2. KEBIJAKAN AKUNTANSI (Lanjutan)
b. Basic Measurement and Preparation of Financial Statements
(Continued)
b. Dasar Pengukuran dan Penyusunan Laporan Keuangan (Lanjutan)
Untuk tujuan laporan arus kas konsolidasian, kas mencakup kas, bank dan
investasi jangka pendek yang jatuh tempo dalam waktu tiga bulan atau kurang,
setelah dikurangi cerukan dan tidak dijaminkan.
For the purpose of the consolidated statement of cash flows, cash includes cash
on hand, cash in banks and short term investments of maturity of three months or
less, net of overdrafts and not pledged as a collateral.
c. The Principles of Consolidation
c. Prinsip-Prinsip Konsolidasi
Laporan keuangan konsolidasian meliputi laporan keuangan Perusahaan dan
entitas anak.
The consolidated financial statements include the financial statements of the
Company and its subsidiaries.
Entitas anak adalah suatu entitas dimana perusahaan memiliki pengendalian.
Perusahaan mengendalikan entitas lain ketika perusahaan terekspos atau memiliki
hak atas imbal hasil variabel dari keterlibatannya dengan entitas dan memiliki
kemampuan untuk mempengaruhi imbal hasil tersebut melalui kekuasaanya atas
entitas. Metode akuisisi digunakan untuk mencatat akuisisi entitas anak oleh
perusahaan. Biaya perolehan termasuk nilai wajar imbalan kontijensi pada tanggal
akuisisi.
Subsidiaries are entities over which the Company has control. The Company
controls an entity when the Company is exposed or has rights to variable returns
from its involvement with the entity and has the ability to affect those returns
through its power over the entity. The purchase method of accounting is used to
account for the acquisition of subsidiaries by the Company. The cost of an
acquisition includes the fair value at the acquisition date of any contingent
consideration.
Entitas anak dikonsolidasikan secara penuh sejak tanggal pengendalian dialihkan
kepada Perseroan. Entitas anak tidak dikonsolidasikan sejak tanggal Perseroan
dan entitas anak kehilangan pengendalian.
Subsidiaries are fully consolidated from the date on which control is transferred to
the Company. Subsidiaries are deconsolidated from the date on which that control
ceases.
Perubahan dalam bagian kepemilikan entitas induk pada entitas anak yang tidak
mengakibatkan hilangnya pengendalian dicatat sebagai transaksi ekuitas. Ketika
pengendalian atas entitas anak hilang, bagian kepemilikan yang tersisa dientitas
tersebut diukur kembali pada nilai wajarnya dan keuntungan atau kerugian yang
dihasilkan diakui dalam laba rugi komprehensif konsolidasian. Seluruh transaksi,
saldo keuntungan dan kerugian Perseroan dan entitas anak yang belum
direalisasikan dan material, dieliminasi.
Changes in the ownership of the parent entity in subsidiaries that do not result in
loss of control accounted for as equity transactions. When control over a previous
subsidiary is lost, the remaining interest in entity is remeasured at fair value and
the resulting gain or loss are recognized in the statements of comprehensive
income. All material intercompany transaction, balance unrealized surplus or
deficits on transaction between the Company and it's subsidearies, are eliminated.
Porsi kepemilikan pemegang saham minoritas atas aset bersih Entitas Anak
disajikan sebagai “Kepentingan non pengendali” sebagai bagian dari ekuitas di
laporan posisi keuangan konsolidasian.
The proportional share of minority shareholders in the net assets of the
subsidiaries is presented as “Noncontrolling interests” as part of equity in the
consolidated statements of financial position.
Kebijakan akuntansi yang dipakai dalam penyajian laporan keuangan
konsolidasian telah diterapkan secara konsisten oleh Entitas Anak, kecuali
dinyatakan secara khusus.
The accounting policies used in preparing the consolidated financial statements
have been consistently applied by the Subsidiaries, unless otherwise stated.
d. New and Revised Statements of Financial Accounting Standars (PSAK)
d. Pernyataan Standar Akuntansi Keuangan (PSAK) Baru dan Revisi
Penerapan dari standar serta interpretasi standar akuntansi revisian berikut, yang
berlaku efektif sejak 1 Januari 2017, namun tidak menimbulkan perubahan
substansial terhadap kebijakan akuntansi Perseroan dan tidak memberikan
dampak yang material terhadap jumlah yang dilaporkan dalam laporan keuangan
konsolidasian adalah sebagai berikut :
- PSAK No. 1, "Penyajian Laporan Keuangan".
- ISAK No. 31, : Interpretasi dari PSAK 13: Properti Investasi
The adoption of the following revised accounting standards and interpretations of
the accounting standards, which are effective from January 1, 2017, did not result
in substantial changes to the Company's accounting policies and had no material
effect on the amounts reported for the current year consolidated financial
statements:
- PSAK No.1, "Presentation of Financial Statements"
- ISAK No. 31, "Interpretation of PSAK 13: Investment Property"
Standar dan Interpretasi yang berlaku Efektif pada tahun 2018
- PSAK No. 2 (Amandemen 2016), "Laporan Arus Kas".
- PSAK No. 16 (Amandemen 2015), "Aset Tetap".
- PSAK No. 46 (Amandemen 2016), "Pajak Penghasilan".
- PSAK No. 69 "Agrikultur".
Standar