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PT MARK DYNAMICS INDONESIA Tbk

Laporan Keuangan Konsolidasian Tanggal 31 Desember 2018 dan 2017 Dan Untuk Tahun-Tahun Yang Berakhir Pada Tanggal Tersebut Beserta Laporan Auditor Independen/ The Consolidated Financial Statements As of December 31, 2018 and 2017 And For The Years Then Ended With Independent Auditors Report

DAFTAR ISI TABLE OF CONTENT

Halaman/

Pages

Laporan Auditor Independen Independent Auditors Report

Laporan Keuangan Konsolidasian Consolidated Financial Statements

Laporan Posisi Keuangan Konsolidasian 1 - 2 Consolidated Statements of Financial

Position

Laporan Laba Rugi dan Penghasilan

Komprehensif Lainnya Konsolidasian

3

Consolidated Statements of Profit or

Loss and Other Comprehensive Income

Laporan Perubahan Ekuitas Konsolidasian 4 - 5

Consolidated Statements of Changes in

Equity

Laporan Arus Kas Konsolidasian 6 Consolidated Statements of Cash Flows

Catatan atas Laporan Keuangan

Konsolidasian 7 74

Consolidated Notes

to the Financial Statements

ii

Suatu audit melibatkan pelaksanaan prosedur untuk memperoleh bukti audit tentang angka-angka dan pengungkapan dalam laporan keuangan konsolidasian. Prosedur yang dipilih bergantung pada pertimbangan auditor, termasuk penilaian atas risiko kesalahan penyajian material dalam laporan keuangan konsolidasian, baik yang disebabkan oleh kecurangan maupun kesalahan. Dalam melakukan penilaian risiko tersebut, auditor mempertimbangkan pengendalian internal yang relevan dengan penyusunan dan penyajian wajar laporan keuangan konsolidasian entitas untuk merancang prosedur audit yang tepat sesuai dengan kondisinya, tetapi bukan untuk menyatakan opini atas efektivitas pengendalian internal entitas. Suatu audit juga mencakup pengevaluasian atas ketepatan kebijakan akuntansi yang digunakan dan kewajaran estimasi akuntansi yang dibuat oleh manajemen, serta pengevaluasian atas penyajian laporan keuangan konsolidasian secara keseluruhan.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the entitys preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the entitys internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.

Kami yakin bahwa bukti audit yang telah kami peroleh adalah cukup dan tepat untuk menyediakan suatu basis bagi opini audit kami.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opini Opinion Menurut opini kami, laporan keuangan konsolidasian terlampir menyajikan secara wajar, dalam semua hal yang material, posisi keuangan konsolidasian PT Mark Dynamics Indonesia Tbk dan Entitas Anak pada tanggal 31 Desember 2017 serta kinerja keuangan konsolidasian dan arus kas konsolidasian untuk periode yang berakhir pada tanggal tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesia.

In our opinion, the accompanying of consolidated financial statements present fairly, in all material respects, the consolidated financial position of PT Mark Dynamics Indonesia Tbk and Its Subsidiary as of December 31, 2017 and their consolidated financial performance and consolidated cash flows for the period then ended, in conformity with Financial Accounting Standards in Indonesia.

iii

Hal lain Other matter Kami tidak mengaudit laporan laba rugi dan penghasilan komprehensif lain konsolidasian, laporan perubahan ekuitas konsolidasian, laporan arus kas konsolidasian untuk periode enam bulan yang berakhir pada 31 Desember 2017 yang disajikan untuk tujuan perbandingan, oleh karena itu, kami tidak menyatakan pendapat atas laporan keuangan konsolidasian tersebut.

We did not audited thec consolidated statement of profit or loss and other comprehensive income, consolidated statement of changes in equity, and consolidated statement of cash flows for the six-month period ended December 31, 2017 presented for comparative purposes, therefore, we do not express an opinion on the report consolidated financials.

RAMA WENDRA Kantor Akuntan Publik/ Registered Public Accountants

N. Rama Gautama, CPA, CIA, ICVS Nomor Izin Akuntan Publik AP. 0344/ Public Accountant License No. AP. 034

Jakarta, 12 September 2017/ September 12, 2017

NOTICE TO READERS The accompanying consolidated financial statements are intended to present the consolidated financial positions, results of operations, changes in stockholders equity and cash flows in accordance with financial accounting standards in Indonesia and not those of any other jurisdiction. The standards, procedures and practices to audit such consolidated financial statements are those issued by Indonesian Institute of Certified Public Accountants.

PT MARK DYNAMICS INDONESIA Tbk DAN ENTITAS ANAK

LAPORAN POSISI KEUANGAN KONSOLIDASIAN

PER 31 DESEMBER 2018 DAN 2017

(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT MARK DYNAMICS INDONESIA Tbk AND ITS SUBSIDIARY

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

AS OF DECEMBER 31, 2018 AND 2017

(Expressed in Rupiah, unless otherwise stated)

Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak

terpisahkan dari laporan keuangan konsolidasian secara keseluruhan The accompanying notes to the consolidated financial statements form an

integral part of these consolidated financial statements taken as a whole

1

Catatan/

Notes 2018 2017

ASET ASSETS

Aset Lancar Current Assets

Kas dan setara kas 2f,4,25,27a 5.426.961.713 17.942.003.268 Cash and cash equivalent

Piutang usaha - neto

2g,2o,5,25,

27a,27b, 63.816.431.603 57.022.227.196

Trade receivables - net

Piutang lain-lain 6,26a,27a 75.251.322 3.389.415.596 Other receivables

Persediaan 2h,7 55.937.878.980 42.158.623.352 Inventories

Uang muka 8 31.471.400.750 10.528.041.330 Advances

Biaya dibayar dimuka 2i,9 464.206.383 574.325.767 Prepaid expenses

Pajak dibayar dimuka 2l,15a 4.957.306.122 2.291.428.947 Prepaid taxes

Jumlah Aset Lancar 162.149.436.873 133.906.065.456 Total Current Assets

Aset Tidak Lancar Non - Current Assets

Aset tetap neto 2j,10 150.750.138.714 89.201.366.653 Fixed asset - net

Uang jaminan 11 3.205.891.032 2.848.841.358 Security deposit

Aset pajak tangguhan 2l,15d 1.974.859.846 1.643.301.827 Deffered tax assets

Jumlah Aset

Tidak Lancar

155.930.889.592 93.693.509.838

Total

Non Current Assets

JUMLAH ASET 318.080.326.465 227.599.575.294 TOTAL ASSETS

PT MARK DYNAMICS INDONESIA Tbk DAN ENTITAS ANAK

LAPORAN POSISI KEUANGAN KONSOLIDASIAN (Lanjutan)

PER 31 DESEMBER 2018 DAN 2017

(Disajikan dalam Rupiah, kecuali dinyatakan lain)

PT MARK DYNAMICS INDONESIA Tbk AND ITS SUBSIDIARY

CONSOLIDATED STATEMENT OF FINANCIAL POSITION (Continued)

AS OF DESEMBER 31, 2018 AND 2017

(Expressed in Rupiah, unless otherwise stated)

Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak

terpisahkan dari laporan keuangan konsolidasian secara keseluruhan The accompanying notes to the consolidated financial statements form an

integral part of these consolidated financial statements taken as a whole

2

Catatan/

Notes 2018 2017

LIABILITAS DAN

EKUITAS

LIABILITIES AND

EQUITY Liabilitas Jangka Pendek Short-Term Liabilities

Utang usaha

2o,12,

25,26b,27a 12.406.833.948 15.341.066.275

Trade payables

Utang lain-lain 2o,13 4.412.039.704 83.246.812 Other payables

Utang pajak 2l,15b 8.948.727.611 11.047.294.938 Taxes payable

Biaya masih harus dibayar 16 2.720.812.182 1.935.424.498 Accrued expenses

Utang bank 18,27a,27b 44.586.999.000 26.283.553.536 Bank loan

Utang sewa beli 17,27a,27b - 94.980.000 Hire purchase payable

Jumlah Liabilitas

Jangka Pendek

73.075.412.445 54.785.566.059 Total Short-Term Liabilities

Liabilitas Jangka Panjang Long-Term Liabilities

Liabilitas imbalan kerja 2m,14 7.267.044.064 5.970.143.551 Employee Benefit Liabilities

Jumlah liabilitas jangka

Panjang

7.267.044.064 5.970.143.551

Total long-term

Liabilities

JUMLAH LIABILITAS 80.342.456.509 60.755.709.610 TOTAL LIABILITIES

EKUITAS EQUITY

Modal saham nilai nominal

Rp 100

Modal dasar 2.400.000.248

lembar saham ditempatkan

dan disetor penuh

760.000.062 lembar saham 19 76.000.006.200 76.000.006.200

Capital stock - par value

Rp 100

The au

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