AUDIT ATAS KAS DAN SETARA KAS PT. KGA

AUDIT ATAS KAS DAN SETARA KAS PT. KGAFarisan Wanaputra1006723252PembimbingSyawaludin, SE. Ak. SH. ME. CPMA

Universitas IndonesiaPENDAHULUANUniversitas IndonesiaPENDAHULUANLatar BelakangPenerapan ilmu yang sudah dipelajari selama masa kuliahMenyiapkan lulusan-lulusan yang siap kerjaSyarat untuk memperoleh gelar Ahli MadyaTujuan Program MagangUmum, menghasilkan praktisi yang kompeten pada bidangnyaKhusus, melatih kemampuan mahasiswa secara verbal dan non verbalRuang Lingkup Pelaksanaan magangPelaksanaan audit umum atas 3 perusahaanRuang Lingkup Penulisan Karya AkhirProsedur audit apa saja yang dilakukan terhadap PT. KGAKas termasuk aset paling likuidPerubahan akun kas yang besar pada dari tahun 2011 ke 2012

Universitas IndonesiaPROFIL ENTITAS USAHAUniversitas IndonesiaPROFIL ENTITAS USAHAKAP KOSASIH, NURDIYAMAN, TJAHJO DAN REKAN (KNT&R)KAP Kosasih & Nurdiyaman (KNN) didirikan pada Juli 2003 dengan Drs. Ruhjat Kosasih, MM sebagai pemimpin rekan dan Drs. Nunu Nurdiyaman sebagai wakil pemimpin rekan. Pada tahun 2009 nama firma berubah nama menjadi Kosasih, Nurdiyaman, Tjahjo dan Rekan (KNT&R). Pada tahun 2010, KAP Kosasih, Nurdiyaman, Tjahjo dan Rekan melakukan afiliasi dengan Crowe Horwath International.Universitas IndonesiaPROFIL ENTITAS USAHA

STRUKTUR ORGANISASI KAP KNT&RUniversitas IndonesiaPROFIL ENTITAS USAHAJasa-jasa yang ditawarkan KAP KNT&RAudit dan assuranceKonsultan pajakKonsultan bisnisPenilaian resiko

Universitas IndonesiaPROFIL ENTITAS USAHAPT. KGAPT. KGA adalah anak perusahaan PT. BNSR yang didirikan pada Agustus 1984 di Jakarta, Indonesia. PT. KGA memfokuskan pada bidang Informasi Teknologi dan Sumber Telekomunikasi Strategis.PT. KGA mengelompokkan 3 bisnisnya, yaitu System Integrator & Perawatan Operasi (Operation Maintenance), Layanan Jaringan, Layanan MultimediaPT. KGA memiliki 3 entitas anak, yaitu PT. GMN, PT. SEN, dan PT. STN

Universitas IndonesiaLANDASAN TEORIUniversitas IndonesiaLANDASAN TEORIKas adalah :Menurut Munawir, kas merupakan uang tunai yang dapat digunakan untuk membiayai operasi perusahaan, termasuk dalam pengertian kas adalah cek yang diterima dari para pelanggan dan simpanan perusahaan di bank dalam bentuk giro dan deposit, yaitu simpanan bank yang dapat diambil kembali (dengan cek atau bilyet)Menurut Soemarsono S.R (1996) kas adalah segala sesuatu (Baik yang berbentuk uang atau bukan) yang dapat tersedia dengan segera dan diterima sebagai alat pelunasan kewajiban pada nilai nominalnyaMenurut PSAK 2 (Revisi 2009), kas terdiri atas saldo kas (Cash on Hands) dan rekening giro (Demand Deposit) dan setara kas (Cash Equivalent) adalah adalah investasi yang sifatnya sangat likuid, berjangka pendek, dan yang dengan cepat dapat dijadikan kas dalam jumlah yang dapat ditentukan dan memiliki risiko perubahan nilai yang tidak signifinikan.

Universitas IndonesiaLANDASAN TEORIJenis-jenis kasKas UmumAkun ImpresAkun Bank CabangAkun kas kecil impresAkun setara kasUniversitas IndonesiaLANDASAN TEORISifat-sifat Akun KasKas terlibat hampir di semua siklusKas bersiffat harta yang siap dan mudah digunakan dalam transaksi serta ditukar dengan harta lainDiakui secara umum sebagai alat pembayaran yang sah

Universitas IndonesiaLANDASAN TEORIPencatatan terhadap akun kas:Kas kecil, 2 metodeImprest fundFluctiating fundRekening GiroMembuka rekeningBank/GiroxxxKasxxxUang keluarPembelian/beban/biayaxxxBank/GiroxxxUniversitas IndonesiaLANDASAN TEORIProsedur Audit terkait kas dan setara kasIdentifikasi resiko bisnis klienMenetapkan salah sajai yang dapat diterima dan menilai resioko bawaanApakah penyajian kas dan setara kas telah sesuai dengan standar akuntanasi yang berlakuMemeriksa pengendalian internal perusahaanMelakukan prosedur analitisPengujian terhadap rincian saldo kasPengujian terhadap rekonsiliasiPemeriksaan saldo kas dalam valuta asingUniversitas IndonesiaPEMBAHASANUniversitas IndonesiaPEMBAHASAN Gambaran Umum kas dan setara Kas PT. KGAKas dan setara kas PT. KGA terdiri dariCash on handCash in bankKas kecil PT. KGA terdiri dariCash on Hand JakartaCash on Hand Sangatta

Gambaran kas dan setara kas PT. KGAUniversitas IndonesiaPEMBAHASANMenetapkan Salah saji yang dapat diterimaMenentukan nilai materialitasMaterialitas = 5% dari total AssetPlanning Materiality (PM)80% dari materialitas5% x 80% x Total Aset (Rp359.769.415.584) = Rp 3.741.602.000Acceptable Project Misstatement (APM)1/3 atau 33,3% dari Materialitas33,3% x Rp 4.677.002.403 = Rp 1.559.001.000De Minimis Threshold (DMT)1/10 atau 10% dari APM10% x Rp 1.559.001.000 = Rp 155.900.100Universitas IndonesiaPembahasanWawancara terhadap Pak SS terkait lingkungan pengendalianStuktur organisasi yang sederhanaStruktur bawahan yang cukup terperinciBagian Akuntansi dan Keuangan di gabung menjadi satuMemiliki 3 entitas anak dimana PAK SS membawahi ketiga entitas anak tersebut3 entitas anak berada pada satu kantorMelakukan evaluasi perubahan-perubahan terhadap pembenahan sistemPemberian wewenang yang cukup baik dan komunikasi yang jelasUniversitas IndonesiaPEMBAHASANPengendalian terhadap pengelolaan kasPemisahan tugas, pengelolaan antara kas kecil dan kas di bank. Terdapat 1 pengawas yang memantau perkembangan kas.Rekonsiliasi dilakukan setiap bulan, namun bukan dari kalangan independenPenggunaan metode imprest fund system terhadap pencatatan kas kecilKeamanan kas di dalam brankas , sandi yang hanya diketahui oleh pihak pengelola kasMemiliki 13 rekening bank yang tidak terperinci kegunaannyaAdanya transaksi yang mengatasnamakan entitas lain, seperti menggunakan nama entitas anak.Universitas IndonesiaPEMBAHASANProsedur analitis

Perubahan diakibatkan karena adanya pencairan terhadap deposito dan pembayaran utang terhadap pemasok tahun 2011.Universitas Indonesia

PEMBAHASANProsedur terhadap rekening giro:Memeriksa apakah saldo di neraca dan di buku besar sudah samaMeminta rekening koran dan rekonsiliasi bankMencocokkan rekonsiliasi bank dengan neraca dan buku besarMengirim konfirmasi ke bank terkaitPemeriksaan terhadap bukti transaksi dari rekening koranPengujian saldo kas dan bank dalam valuta asing

Universitas IndonesiaPEMBAHASANTemuanPerbedaaan saldo bank di neraca dengan saldo bank di rekening koran

Universitas Indonesia

PEMBAHASANTemuan (cont)Perbedaan hasil translasi rekening bank valuta asingUniversitas Indonesia

PembahasanJurnal penyesuaian terkait perbedaan saldo rekening giro. Asumsi masuk ke pendapatan dan beban lain-lain (sayangnya tidak dilakukan oleh senior)Bank Bumiputera RP78.871.234Pendapatan lain-lain 78.871.234

Bank Danamon Rp10.171.351Pendapatan lain-lain10.171.351

Bank Niaga RP4.491.667Pendapatan lain-lain4.491.667

Beban lain-lain9.787.191Bank BCA Rasuna Said RP9.787.191

Bank Artha Graha Jkt. RP344.346.966Pendapatan lain-lain344.346.966

Universitas IndonesiaPEMBAHASANJurnal penyesuaian terkait valuta asingLangsung masuk ke jurnal selisih kurs, sehingga:Bank Madiri USD2.758.915Bank Mega USD2.204.238Bank Bumiputera USD71.453.850Bank Artha Graha USD2.682.265Bank Bukopin Jkt. USD961.483Bank Bni Jkt. USD34.682.594Selisih Kurs114.743.344

Universitas IndonesiaPEMBAHASANPermasalahan terkait cerukan bankJurnal penyesuaian sebelumnya (dilakukan oleh senior), khusus bank bumiputera dan bank artha graha merupakan, cerukan bank dan dilakukan reklasifikasi ke akun utang bank sehingga jurnalnya adalah:LBank Bumiputera - RP547.119.079Utang Bank Bumiputera547.119.079

Bank Artha Graha Jkt. - RP342.185.219Utang Bank Artha Graha342.185.219

Universitas IndonesiaPEMBAHASANPermasalahan terkait cerukan bank (cont)Sehingga balance sheet kas di bank menjadi seperti iniUniversitas Indonesia

PEMBAHASAN Permasalahan terkait cerukan bank (cont)Setelah adanya rekonsiliasi bank, saldo Bank Bumiputera RP dan Bank Artha Graha Jkt. RP berubah menjadi:Bank Bumiputera RPPer Rekonsiliasi Bank: Rp (468.247.845)

Bank Artha Graha Jkt. RPPer Rekonsiliasi Bank: Rp 2.161.747

Sehingga dilakukan jurnal penyesuaian kembali.Universitas IndonesiaPEMBAHASANPermasalahan terkait cerukan bank (cont)Jurnal Bank Bumiputera RPAsumsi saldo awal salah, sehingga jurnalnya:Bank Bumiputera - RP468.247.845Utang Bank Bumiputera468.247.845

B. Jurnal Bank Artha Graha Jkt. RP1.Asumsi Saldo awal salah, sehingga saldo awal kembali menjadi Rp (342,185,219), sehingga jurnalnya:Bank Artha Graha Jkt. RP344.346.966Utang Bank Artha Graha344.346.966

Universitas IndonesiaPEMBAHASANAsumsi apabila jurnal senior salah, atau kurang. Sehingga saldo awal akun tersebut adalah Rp 0,-. Maka jurnalnya:Bank Artha Graha Jkt. RP2.161.747Utang Bank Artha Graha2.161.747

Universitas IndonesiaPEMBAHASAnPermasalahan terkait cerukan bank (cont)Kesimpulan jurnalnya menjadi seperti berikut:Bank Bumiputera - RP468.247.845Utang Bank Bumiputera468.247.845

Bank Danamon Rp10.171.351Bank Bumiputera RP78.871.234Bank Niaga RP4.491.667Pendapatan lain-lain10.171.351

Beban lain-lain9.787.191Bank BCA Rasuna Said RP9.787.191

Bank Artha Graha344.346.966Utang Bank Artha Graha344.346.966

Universitas IndonesiaPEMBAHASAnSehingga yang tertera pada balance sheet menjadi sebagai berikut:

Universitas Indonesia

KESIMPULAN DAN SARANUniversitas IndonesiaKESIMPULANTerkait Lingkungan pengendalianLingkungan pengendalian PT. KGA sudah baik dan wajib di pertahankan.Terkait Pengelolaan kasPembuatan rekonsiliasi bank oleh pihak yg tidak independenTidak ada SOP yang jelas atas transaksi yang mengatasnamakan entitas lain.Akun rekening giro yang tidak terperinciBagian pencatatan dan bagian kasir tidak dipisahTerkait dengan auditData yang diberikan tidak updateWaktu yang diberikan sedikitKlien kurang kooperatif dan kurang pengetahuan mengenai temuan-temuan yang terjadi dan cenderung pasrah.

Universitas IndonesiaSARANSaran terhadap PT KGALebih baik entitas anak digabungkan sajaPengelolaan kas ditingkatkan dengan adanya pemisahan tugas antara bagian pencatatan dan bagian kasir, rekonsiliasi oleh pihak yang independen, brankas disimpan di tempat yang aman, rekening haruss memiliki tujuan yang spesifik, harus memiliki SOP terkait transaksi yang mengatasnamakan entitas lain.Harus lebih kooperatif terhadap pertanyaan-pertanyaan yang diajukanWaktu yang diberikan harus panjangData yang diberikan harus kredibel dan updateSaran terhadap KAP KNT&RPengawasan terhadap junior harus lebih ketatKetegasan dalam penentuan waktu auditPerluasan kantorPenambahan jumlah karyawan

Universitas IndonesiaTERIMA KASIHUniversitas IndonesiaMANAGING PARTNER

STAFF

MANAGERS

QUALITY ASSURANCE

ADMINISTRATION SUPPORT

OPERATIONS

DEPUTY MANAGING PARTNER

PARTNERS

PRACTICE

ACCOUNTING & FINANCE

GENERAL SERVICE

HUMAN RESOURCES

CF KonsolKosasih, Nurdiyaman, Tjahjo & RekanPT Multi Kontrol NusantaraCash Flow Statement$(1,350,616,730)December 31, 2012Cash Flow from Operating ActivitiesNotes20121Sales$142,081,967,660Total Cash and Cash Equivalent$(10,343,325,713)Cash received from customers$134,801,054,728Increase AR Third parties$21,751,924,667Short term investment$119,557,802Cash payment to suppliers and employees$(145,894,125,091)Increase AR Unbilled$(4,466,487,286)Total Account Receivable$(21,751,924,667)$(11,093,070,363)Decrease Other AR Third parties$(1,694,246,681)AR other$1,694,246,681Cash payment to operating expenseIncrease Advance Sales$(22,872,103,632)Total AR Unbilled$4,466,487,286$134,801,054,728Total Inventories$2,619,348,693Interest exp$8,417,063,074Total Project in Progress$(992,273,914)Other$297,893,1332COS$(104,638,941,793)Advance$19,174,464,209TaxationDepresiasi$9,924,243,176Prepaid Exp$2,496,736,968Provision$230,563,342Increase AP third parties$56,706,205Total Prepaid Taxes$12,923,032,105loss from subsidiary0.0Pre Op exp$(38,355,000)DTA$(108,947,354)Disposal sales$(1,828,553,776)$(1,901,271,756)Increase Acrrued Exp$10,176,748,301Total Due from Related Parties$999,999Taxes exp$527,245,026Increase Other AP third parties$(2,266,403,741)Total Investment in Shares on Associated Company$1ForexDecrease inventory$(2,619,348,693)FA$7,986,831,545Cash receipt from operating incomeDecrese advance to suppliers and employee$(19,174,464,209)Depr FA$(9,924,243,176)$(8,916,242,515)Forex$5,401,094Cash payment to security deposit$(1,051,479,211)Asset of Build Operating & Transfer Properties0.0Financing$23,410,000Decrease deferred expense$(815,800,323)Pre Op Exp$38,355,000Others - net$(606,575,550)Decrease Prepayment$(15,419,769,073)Total Project in Development$17,735,561,791Provision0.0Increase tax payable$7,762,811,005Deposit$496,234,777sale of asset0.0Increase post employee benefit$294,860,540Employee Loan$555,244,433Cash provided from operating activities$(4,026,624,018)$(5,746,931,004)Sales and marketing exp$(28,344,011,535)$27,186,386,467Asset of Build Operating & Transfer Properties0.0Cash flow from Financing ActivitiesDefferd Tax Liability$150,131,905Bank Loan short term$32,981,831,347Cash receipt from bank loan$30,730,620,314Decrease deferred tax asset$108,947,354Acc Payable$56,706,205Cash payment to due from related parties$(999,999)$(145,894,125,091)AP Other$(2,266,403,741)Cash receipt to investmentsAccrued Exp$10,176,748,301cash receipt from due to related parties$7,199,999,997Taxes Payable$7,762,811,005$6,202,163,833Cash provided from financing activities$37,929,620,313$31,365,771,900Costumer Deposit$(22,872,103,632)Leasing Short term$(213,346,405)Cash flow from Investing activitiesDue To$7,200,000,000Project in progress$992,273,914Leasing Long term$(2,999,104,182)Cash payment from short-term invetment$(119,557,802)Bank Loan Long Term$(2,251,211,033)Cash receipt from Advance invetment0.0Deviden PayableCash payment to acquistion PPE$(7,986,831,545)Minority Interest$(349,697,707)Cash payment to acquisition Project in Development$(17,735,561,791)DTL$150,131,905$1,605,029,684Deviden0.0Employee Benefit$294,860,540Decrease finance lease payable$(3,212,450,587)$(3,332,008,389)Equity$1,120,193,546$28,866,477,776$(1,680,091,309)Others$28,791,416,151$(75,061,626)Cash used by investing activities$(28,062,127,811)$(25,356,719,082)Revenue$142,081,967,660Increase$5,840,868,483$262,121,814Cost Of Revenue$104,638,941,793GP$37,443,025,867Cash beginning$12,630,372,787Opex$28,344,011,535Cash ending$18,471,241,270Income from Operation$9,099,014,332Cash balance sheet$2,466,254,675Diff$16,004,986,595Accrued InterestBeginning$(1,116,454,177)Penambahan$8,417,063,074Ending$(1,751,409,020)$5,549,199,877

journal EliminasiPT MULTI KONTROL NUSANTARAELIMINATION JOURNALDecember 31,2012GMNSENSTNNODESCRIPTIONWP REFDEBETCREDITEffect to P&LSTOCKHOLDERS' EQUITY99.96%99.00%75.00%Paid in Capital$1,500,000,000$1,500,000,000$1,100,000,000EL1Modal disetor - GMN$1,500,000,000PT Bakrie Communication$600,0000.00.0Investasi saham - GMN$1,499,400,000Bpk Taufan E.N Rotorasiko0.00.0$275,000,000Hak minoritas$600,000PT Multi Kontrol Nusantara$1,499,400,000$1,485,000,000$825,000,000(Jurnal eliminasi modal GMN)PT Graha Prima Raya0.0$15,000,0000.0Retained Earnings$2,969,593,447$370,081,676$559,126,328EL2Investasi saham - GMN$1,569,696,795Retained Earnings-Beginning$(1,570,324,925)$(140,316,034)$200,509,633Hak minoritas$628,130Revaluatioin Increament in Fixed Asset0.00.00.0Retained Earnings$1,570,324,925Net Income$4,539,918,372$510,397,710$358,616,695(Jurnal eliminasi saldo laba GMN)Total Stockholders' Equity$4,469,593,447$1,870,081,676$1,659,126,328EL3Bagian laba Anak Perusahaan$4,538,102,405Laba hak minoritas$1,815,967Investasi saham - GMN$4,538,102,405Eliminasi transaksi intercompanyHak minoritas$1,815,967MKN - GMN(Jurnal eliminasi laba/(rugi) tahun berjalan)Due from GMN$35,979,635,858Due to MKN$35,979,635,857EL4Modal disetor - SEN$1,500,000,000Diff$1Investasi saham - SEN$1,485,000,000Hak minoritas$15,000,000Due to GMN$25,640,170,236(Jurnal eliminasi modal SEN)Due from MKN$25,640,170,237Diff$(0)EL6Bagian laba Anak PerusahaanEL5Hak minoritas$1,403,160Laba hak minoritasInvestasi saham - SEN$138,912,874Investasi saham - SENRetained Earnings Sen$140,316,034MKN - SENHak minoritas(Jurnal eliminasi saldo laba SEN)Due from SEN$11,386,841,853Due to MKN$11,386,841,853EL6Bagian laba Anak PerusahaanInvestasi saham - SEN$505,293,733Diff$(0)Laba hak minoritasHak minoritas$5,103,977Investasi saham - SEN$505,293,733Due to SEN$16,517,896,554Hak minoritas$5,103,977Due from MKN$16,517,896,554(Jurnal eliminasi laba/(rugi) tahun berjalan)Diff$0EL7Modal disetor - STN$1,100,000,000Investasi saham - STN$825,000,000MKN - STNHak minoritas$275,000,000Due from STN$6,613,560,939mkn mengakui punya piutang ke stn 2,119,565,556(Jurnal eliminasi modal STN)Due to MKN$6,613,560,941stn mengakui punya hutang ke mkn sebesar 885,044,473Diff$(2)EL8Retained earnings - SEN$200,509,633Investasi saham - SEN$150,382,225Due to STN$4,367,566,639mkn mengakui hutang ke stnHak minoritas$50,127,408Due from MKN$4,367,566,639stn mengakui punya piutang ke mkn(Jurnal eliminasi saldo laba SEN)Diff0.0EL9Bagian laba Anak Perusahaan$268,962,521GMN - SENMKNPiutang$6,613,560,939Laba hak minoritas$89,654,174$(268,962,521)Due from SEN$276,480,563Hutang$4,367,566,639Investasi saham - GMN$268,962,521$(89,654,174)Due to GMN$276,480,563Hak minoritas$89,654,174Diff0.0STnPiutang$4,367,566,639(Jurnal eliminasi laba/(rugi) tahun berjalan)Hutang$6,613,560,941Due to SEN$385,840,541EL10Due to MKN$35,979,635,857Due from GMN$385,840,541Due from GMN$35,979,635,857Diff$0(Jurnal eliminasi Due from/to MKN dan GMN)GMN - STNEL11Due to GMN$25,640,170,236Due from STN$274,949,224Due from MKN$25,640,170,236Due to GMN$274,949,224(Jurnal eliminasi Due from/to MKN dan GMN)Diff0.0EL12Due to MKN$11,386,841,853Due to STN$47,458,353Due from SEN$11,386,841,853Due from GMN$47,458,353(Jurnal eliminasi Due from/to MKN dan SEN)Diff$0EL13Due to SEN$16,517,896,554SEN - STNDue from MKN$16,517,896,554Due from STN$13,715,248(Jurnal eliminasi Due from/to MKN dan SEN)Due to SEN$13,715,248Diff0.0EL14Due to MKN$6,613,560,941Due fromk STN$6,613,560,941Due to STN$28,440,000(Jurnal eliminasi Due from/to MKN dan STN)Due from SEN$28,440,000Diff0.0P15Due to STN$4,367,566,639Due from MKN$4,367,566,639(Jurnal eliminasi Due from/to MKN dan STN)EL16Due to GMN$274,949,224Due from STN$274,949,224EL17Due to SEN$385,840,541Due from GMN$385,840,541EL18Due to GMN$276,480,563Due from SEN$276,480,563EL19Due To STN$47,458,353Due from GMN$47,458,353EL20Due To SEN$13,715,248Due From STN$13,715,248EL21Due to stn$28,440,000Due from sen$28,440,000

eliminasiPT MULTI KONTROL NUSANTARAELIMINATION JOURNALDecember 31,2012NODESCRIPTIONWP REFDEBETCREDITE1Equity in net loss - GMN0.0Investasi PT GMN0.0(Jurnal balik dari klien)E2Investasi PT SEN0.0Equity in net loss - SEN0.0(Jurnal balik dari klien)E3Investment PT GMN$4,538,102,405Bagian Laba perusahaan asosiasi$4,538,102,405(Penyesuaian saldo investasi PT GMN untuk mengakui bagian laba dari PT GMN)E4Bagian Laba perusahaan asosiasi$(505,293,734)Investment PT SEN$(505,293,734)(Penyesuaian saldo investasi PT SEN untuk mengakui bagian laba dari PT SEN)E5Investasi STN0.0Laba perusahaan asosiasi STN0.0E6Equity in net [earning] / loss - STARBIT$(268,962,521)Inv in shr of PT STN$(268,962,521)E7Inv in shr of PT GKD$65,547,884Equity in net [earning] / loss - GKD$65,547,884E8Piutang SEN$542,195,917Leasing Starbit$542,195,917Total$4,371,589,950$4,371,589,9500.099.96%Pengakuan Laba/Rugi Investasi PT GMN0.0Saldo Investasi Awal$(70,296,796)okLaba (Rugi) PT GMN tahun 2011$4,539,918,372Bagian Laba (Rugi) PT GMN$4,538,102,405Bagian atas DividendSaldo Investasi Akhir Dec 31, 2011$4,467,805,609$4,538,102,405Saldo Investasi per book Dec 31, 2010$(70,296,796)0.00.0Adjustment Pengakuan Laba (Rugi) PT GMN$4,538,102,405PAJE #399.00%Pengakuan Laba/Rugi Investasi PT SEN$484,986,020Saldo Investasi Awal$1,831,073,144okLaba (Rugi) PT SEN tahun 2010$510,397,710Bagian Laba (Rugi) PT SEN$505,293,733Saldo Investasi Akhir Dec 31, 2010$2,336,366,877$990,279,753Saldo Investasi per book Dec 31, 2010$1,831,073,144Adjustment Pengakuan Laba (Rugi) PT SEN$505,293,733PAJE #4PE3Bagian Laba perusahaan asosiasi$(4,538,102,405)Investment_PT GMN$(4,538,102,405)(Penyesuaian saldo investasi PT GMN untuk mengakui bagian laba dari PT GMN)PE4Investment_PT SEN$505,293,733Bagian Laba perusahaan asosiasi$505,293,733(Penyesuaian saldo investasi PT SEN untuk mengakui bagian laba dari PT SEN)GKD20092010Juni 2011Dec-11PE5Investment_PT GKD (35%)$65,547,884Net Income682,415,881437,326,291$188,987,209$187,279,667Bagian Laba perusahaan asosiasi$65,547,884(Penyesuaian saldo investasi PT GKD untuk mengakui bagian laba dari PT GKD)

Worksheet MKN konsolidasi(2)(1)PT MULTI KONTROL NUSANTARA1WBS-1December 31, 2012(2)(1)1(0)(3)(3)$1(1,680,091,309)PER AUDITPER AUDITPER AUDITPER AUDITCombineELIMINATIONCONSOLIDATEDCONSOLIDATEDIncrease / DecreaseNo.DESCRIPTIONWPMKNGMNSENSTNBALANCEBALANCEREF31-Dec-1231-Dec-1231-Dec-1231-Dec-12RefDebetRefKredit31 Dec 201231 Dec 2011Rp%CURRENT ASSETS4,770,347,415102,685,997,00920102009reportDiffCashkas dan bank2,466,254,67512,630,372,7876,258,643,1266,371,729,661Cash on Hand IDR - Jakarta8,394,96815,156,0000.023,550,96823,550,96884,087,622(60,536,654)deposito6,137,557,8025,000,000,0005,000,000,0000.0Cash on Hand IDR - Sangatta6,580,2850.00.06,580,2856,580,285379,1736,201,112A/R pihak ketiga29,910,224,05353,365,241,80813,554,358,34139,810,883,467Cash on Hand IDR - Bengalon0.00.00.00.00.00.00.0A/R hub istimewa31,627,738,56629,926,054,86410,791,148,41719,134,906,447Cash on Hand IDR - WB-21,259,2000.00.01,259,2001,259,2001,352,000(92,800)ar unbilled30,141,464,39825,590,122,55938,653,939,419(13,063,816,860)Currency translations account2170.0(17)200200(46)246A/R lain2 ke 32,402,757,5142,313,839,008305,077,2522,008,761,756Total16,234,67015,156,0000.0(17)31,390,65231,390,65285,818,749(54,428,097)A/R lain2 istimewa00.0persediaan7,241,681,1724,622,332,4793,968,406,147653,926,332Bankpajak dibayar dimuka16,533,713,3391,113,944,265200,834,594913,109,671IDRunag muka70,721,482,02251,192,616,96014,985,002,35836,207,614,602Bank BNI 46 Jakarta159,417,966136,038,9094,977,3370.0300,434,212300,434,212484,657,505(184,223,293)BNI375,018,411BCA Rasuna Said12,541,2688,974,8420.00.021,516,11021,516,11061,985,198(40,469,088)BCA21,516,110197,182,873,541185,754,524,73093,717,409,654Bank Mega5,311,7400.00.00.05,311,7405,311,74015,340,704(10,028,964)BII4,134,868197,182,873,541185,754,524,730Bank International Indonesia4,134,8680.00.00.04,134,8684,134,8684,134,8680DANAMON1,467,6510.00.0Bank BNI 46 Sangatta74,584,1990.00.00.074,584,19974,584,199170,139,355(95,555,156)Mandiri62,550,431Bank BNI 46 Bengalon0.00.00.00.00.00.00.00.0Bukopin288,588,356Uang muka penyertaan saham0.0Bank Bumiputera0.00.00.019,304,40419,304,40419,304,404778,689,231(759,384,827)artha graha60,125,960penyertaan saham857,507,639857,507,638638,895,558218,612,080BCA Tower 180.00.00.00.00.00.0940,000(940,000)Mega5,311,740aset pajak tangguhan6,290,373,7426,399,321,0964,622,880,5871,776,440,509Bank Mandiri Jakarta62,550,4310.00.00.062,550,43162,550,43127,369,00635,181,425Bumiputera19,304,404aset tetap bersih52,197,567,40154,134,979,03344,913,936,9829,221,042,051Bank BRI Jakarta3,667,2880.00.00.03,667,2883,667,2884,008,288(341,000)BRI3,667,288aset lain279,507,176,24760,616,830,27213,185,280,77047,431,549,502Bank Danamon Jkt. - RP1,467,6510.00.01,467,6511,467,651198,457,678(196,990,027)Niaga5,806,844Due from2,367,589,901Bank Bukopin Jkt. - RP288,588,3560.00.0288,588,356288,588,356276,904,34111,684,015847,492,064141,220,214,929122,008,638,039Bank Niaga Jkt. - RP5,806,8440.00.05,806,8445,806,84415,144,840(9,337,996)Bank Artha Graha Jkt - RP0.059,077,79559,077,79559,077,795480,867,316(421,789,521)Bank Artha Graha Jkt.Prj-RP1,048,1650.01,048,1651,048,165246,230,209(245,182,044)Total619,118,777145,013,75164,055,13219,304,404847,492,064847,492,0642,764,868,539(1,917,376,475)338,403,088,471307,763,162,769USD338,403,088,471307,763,162,769Bank Mandiri Jakarta19,703,9150.08,273,3770.027,977,29227,977,29238,332,340(10,355,048)Bank International Indonesia0.00.00.00.00.00.00.00.00.00.0Bank Mega30,732,5550.00.00.030,732,55530,732,55521,714,9589,017,597Bank Bumiputera1,305,048,7510.00.022,602,4191,327,651,1691,327,651,1691,738,083,510(410,432,341)Bank Artha Graha5,455,5245,455,5245,455,52420,006,457(14,550,933)Bank Bukopin16,347,81716,347,81716,347,81761,548,234(45,200,417)Bank BNI Jkt.-USD (BCONS)19,405,10119,405,10119,405,101Bank BP Jkt.-USD (SF)159,802,500159,802,500159,802,500Total1,556,496,1630.08,273,37722,602,4191,587,371,9581,587,371,9581,879,685,499(471,521,142)0.0Time DepositBank Mega0.00.00.06,900,000,000(6,900,000,000)Bank Bri Syariah0.00.00.01,000,000,000(1,000,000,000)Total0.00.00.00.00.00.07,900,000,000(7,900,000,000)Total Cash and Cash Equivalent2,191,849,610160,169,75172,328,50841,906,8062,466,254,6752,466,254,67512,630,372,787(10,343,325,713)0.0Short Term InvestmentIDRBank Bumiputera5,142,819,6740.00.05,142,819,6745,142,819,6745,000,000,000142,819,674Bank BNI375,018,411Deposit Bank Mega(7,719,718)(7,719,718)(7,719,718)0.0(7,719,718)Deposit Bank BRI1,018,000,0001,018,000,0001,018,000,000Interim Cash/Bank(1,675,880)(840,000)90(13,026,364)(15,542,154)(15,542,154)0.0(15,542,154)Bank BCA21,516,110Bank Mandiri62,550,431Total Short Term Investment6,151,424,076(840,000)90(13,026,364)6,137,557,8026,137,557,8025,000,000,000119,557,802BII4,134,868Bank Niaga5,806,844Account Receivable:Bank Mega5,311,740Third Parties - IDRBank Bri3,667,288TELEKOMUNIKASI INDONESIA,TBK, PT0.00.00.00.00.00.0Bank Bukopin288,588,356PT. HUTAMA KARYA0.00.00.00.00.00.0Bank Artha Graha59,077,795FERTIKAL HORIZONTAL CITRAKARYA, PT0.00.00.00.00.00.0Bank BRI Syariah1,048,165BATAVIA TOWERINDO, PT0.00.00.00.00.00.0Bank Danamon1,467,651MINI PABX0.00.00.00.00.00.0Bank Bumiputera19,304,404NTT INDONESIA, PT0.00.00.00.00.00.0847,492,064NAWAKARA PERKASA NUSANTARA, PT0.00.00.00.00.00.0847,492,064PETRODATA SYSTEM, PT0.00.00.00.00.00.00.0EKA PUTRA PRIMA, PT0.00.00.00.00.00.0PADU TATA LAKSANA, PT0.00.00.00.00.00.0CUSTOMER (RETAIL SALES)0.00.00.00.00.00.032,915,964,733MITRA BAHTERA SEGARASEJATI, PT0.00.00.00.00.00.0SMART TELECOM, PT0.00.00.00.00.0JOB PERTAMINA - TALISMAN0.00.00.00.00.0BANDUNG SINERGI AKSES TEKNOLOGI, PT0.00.00.00.00.0KALTIM NITRATE INDONESIA, PT0.00.00.00.00.0CERAGON NETWORKS LTD.0.00.00.00.00.0AUDY UTAMA INDONESIA, PT0.00.00.00.00.0PT. Prime Petro Services0.00.00.00.00.0PT SUPRA BOGA LESTARI / FARMER MARKET0.00.00.00.00.0International Design School0.00.00.00.0HEWLET PACKARD FINANCE IND.0.00.00.00.00.0PT Berau Coal0.00.00.00.00.0Others below 50 millions20,575,457,66611,751,371,186254,457,361334,678,52032,915,964,73332,915,964,73342,011,287,310(9,095,322,577)Total AR Third Parties - IDR20,575,457,66611,751,371,186254,457,361334,678,52032,915,964,73332,915,964,73342,011,287,310(9,095,322,577)Third Parties - USDMITSUI & CO0.00.00.00.00.00.00.0HEWLET PACKARD FINANCE IND.0.00.00.00.00.00.00.00.0SUCOFINDO,PT0.00.00.00.00.00.00.0LENTERA PRT LTD, PT0.00.00.00.00.00.00.0PT. HEXINDO0.00.00.00.00.00.00.0WOOD GROUP PRESSURE CONTROL, PT0.00.00.00.00.00.0KALIMANTAN MINING SERVICES, PT0.00.00.00.00.00.0ORICA MINING SERVICES, PT0.00.00.00.00.00.0NOTHERN TELECOM SINGAPORE0.00.00.00.00.00.0SERASI AUTO RAYA, PT0.00.00.00.00.0MITRA BAHTERA SEGARASEJATI, PT0.00.00.00.00.0INDONESIA COMNETS PLUS, PT0.00.00.00.00.0AL-BABTAIN LEBLANC INDONESIA0.00.00.00.0Others4,618,778,552789,370,942307,098,4665,715,247,9605,715,247,96020,074,943,138(14,359,695,178)0.00.00.00.0Total AR Third Parties - USD4,618,778,5520.0789,370,942307,098,4665,715,247,9605,715,247,96020,074,943,138(14,359,695,178)Total AR Third Parties - Gross25,194,236,21811,751,371,1861,043,828,303641,776,98638,631,212,69338,631,212,69362,086,230,448(23,455,017,755)Less:Allowance for doubfull account(8,720,988,640)0.0(8,720,988,640)(8,720,988,640)(8,720,988,640)0.0Total AR Third Parties - Net16,473,247,57811,751,371,1861,043,828,303641,776,98629,910,224,05329,910,224,05353,365,241,808(23,455,017,755)Related Parties - IDRBAKRIE BROTHERS,Tbk. PT0.00.00.00.00.00.00.00.000BAKRIE TELECOM,TBK, PT0.00.00.00.00.00.00.000KOP. KAR BSP0.00.00.00.00.00.00.000SAMUDRA ASIA NASIONAL, PT0.00.00.00.00.00.00.000ProVices Indonesia, PT0.00.00.00.00.00.00.000SEMESTA MARGA RAYA0.00.00.00.00.00.00.000BUT KONDUR PETROLEUM SA0.00.00.00.00.00.00.000BAKRIE INDO INFRASTRUCTURE, PT0.00.00.00.00.00.00.000BAKRIE CONSTRUCTION0.00.00.00.00.00.00.000BUT. LAPINDO BRANTAS, INC0.00.00.00.00.00.00.000BAKRIE PESONA RASUNA, PT0.00.00.00.00.00.00.0GUNTUNG IDAMAN NUSA, PT0.00.00.00.00.00.00.0BAKRIE KALILA INVESTMENT, PT0.00.00.00.00.00.00.0VIVA MEDIA BARU, PT0.00.00.00.00.00.00.0BAKRIE SUMATERA PLANTATIONS,Tbk, PT0.00.00.00.00.00.00.0BAKRIE INDO INFRASTRUCTURE0.00.00.00.00.00.00.0BAKRIE CAPITAL INDONESIA0.00.00.00.00.00.00.0BUMI RESOURCES MINERALS TBK0.00.00.00.00.00.00.0PT Bakrie Swasakti Utama0.00.00.00.00.00.00.0PT Kaltim Prima Coal0.00.00.00.00.00.00.0PT Darma Henwa0.00.00.00.00.00.00.0PT Nawakara Perkasa Nusantara0.00.00.00.00.0JOB PERTAMINA COSTA INTERNATIONAL GROUP LTD. / EMP GROUP0.00.00.00.00.0BUT Joint Operating Body Jambi MerangPT. Energi Mega Persada Tbk0.00.00.00.00.0PETROMINE ENERGY TRADING, PT0.00.00.00.00.0KALILA BENTU LIMITED / EMP GROUP0.00.00.00.00.023,945,556,238PT BAKRIE POWER0.00.00.00.00.0PT PETROMINE ENERGY TRADING / BAKRIE KIMIA INVESTAMA0.00.00.00.00.0PT SEMBERANI PERSADA OIL / EMP GROUP0.00.00.00.00.0A/R Trade Rltd P. RP Non Integ(1,409,386)(1,409,386)(1,409,386)Other Account Trade Receivables Reltd Part- bellow Rp 50 Million22,932,796,636304,687,289511,616,361196,455,95123,945,556,23823,945,556,23822,682,214,0721,263,342,166Total AR Related Parties - IDR22,931,387,250304,687,289511,616,361196,455,95123,944,146,85223,944,146,85222,682,214,0721,263,342,166Related Parties - USDPT. KALTIM PRIMA COAL (KPC)0.00.00.00.00.00.000PT. FAJAR BUMI SAKTI0.00.00.00.00.00.000PT. DARMA HENWA, Tbk0.00.00.00.00.00.000CMA INDONESIA, PT0.00.00.00.00.00.000ARUTMIN INDONESIA, PT0.00.00.00.00.00.000Kangean Energy Indonesia Ltd0.00.00.00.00.00.000PT Bakrie Telecom, Tbk.0.00.00.00.00.00.0PT Bumi Resources TBK0.00.00.00.00.00.0PT Petromine Energy Trading0.00.00.00.00.0Others below 100 millions6,918,626,130286,409,715478,555,8697,683,591,7147,683,591,7147,243,840,792439,750,922Total AR Related Parties - Foreign Currency6,918,626,1300.0286,409,715478,555,8697,683,591,7147,683,591,7147,243,840,792439,750,922Total A/R Related Parties29,850,013,380304,687,289798,026,076675,011,82031,627,738,56631,627,738,56629,926,054,8641,703,093,088Total Account Receivable46,323,260,95912,056,058,4751,841,854,3791,316,788,80761,537,962,61961,537,962,61983,291,296,672(21,751,924,667)0.0Account Receivable Others7,683,591,714PT.Bakrie Communication1,605,328,1750.01,605,328,1751,605,328,1751,605,328,1751,605,328,17531,627,738,56629,910,224,05361,537,962,619PT Make Great Things Happen0.00.00.00.064,949,973(64,949,973)23,944,146,852Graha Prima Raya17,480,0000.017,480,00017,480,00017,480,0000.0Solusi Prima Raya0.00.00.00.00.01,000,000(1,000,000)2,402,757,5141,605,328,175797,429,339PT Multi Kontrol Nusantara0.00.00.00.00.00.0Others48,217,699545,010,605185,187,3921,533,644779,949,339779,949,339625,080,860154,868,479Total AR Others1,671,025,874545,010,605185,187,3921,533,6442,402,757,5142,402,757,5142,313,839,0081,694,246,681Account Receivable UnbilledAccrued Revenue(5,277,053,031)0.0(399,657,276)(129,132,108)(5,805,842,415)(5,805,842,415)(7,998,468,743)2,192,626,328A/R Unbilled (Interim result)(74,785,112,558)0.0(813,286,949)(561,637,276)(76,160,036,784)(76,160,036,784)(68,352,675,440)(7,807,361,344)Anticipat-A/R Trade 3rd P. For0.00.00.00.00.00.00.00.0OPB-Interim A/R0.00.00.00.00.00.00.00.0OPB-Unbilled A/R0.00.00.00.00.00.00.00.0AR Others Unbilled (Intrm resu107,059,034,81363,000,0000.0588,843,172107,710,877,984107,710,877,984106,061,355,1261,649,522,858AR Others Unbilled Intrm Non I5,798,911,623(1,464,632,039)2,794,000,6971,243,535,6968,371,815,9768,371,815,976179,544,1878,192,271,78984,854,55384,854,55384,854,553Accrued Revenue Non Integrasi(194,186,732)(3,866,018,184)(4,060,204,916)(4,060,204,916)(4,299,632,571)239,427,655Total AR Unbilled32,686,448,666(1,401,632,039)(2,284,961,712)1,141,609,48330,141,464,39830,141,464,39825,590,122,5594,466,487,2860.0InventoriesRaw Materials5,801,177,3941,512,559,7917,313,737,1857,313,737,1854,694,388,4922,619,348,693Raw Materials Bandung3,963,916,8230.03,963,916,8233,963,916,8233,963,916,8230.0Raw Materials-suspense (OPB)(4,035,972,836)0.0(4,035,972,836)(4,035,972,836)(4,035,972,836)0.0Raw Materials-suspense (intg)0.00.00.00.00.00.0RM-Allowance for obsolescene0.00.00.00.00.00.0Finished Goods0.00.00.00.00.00.0Finished Goods Bandung0.00.00.00.00.00.0FG-Allowance for obsolescene0.00.00.00.00.00.0Work in Process0.00.00.00.00.00.0Work in Process Bandung0.00.00.00.00.00.0WIP-Allowance for obsolescene0.00.00.00.00.00.0Total Inventories5,729,121,3811,512,559,7910.00.07,241,681,1727,241,681,1724,622,332,4792,619,348,693Project In ProgressMaterial & Service Match With InvoiceWIP Services2,235,101,9982,235,101,9982,235,101,9981,452,357,729782,744,269Project In Progress (OPB)(329,027,169)(329,027,169)(329,027,169)(329,027,169)0.0WIP project/Serv. (OPB)2,864,696,8572,864,696,8572,864,696,8572,864,696,8570.0WIP project/Serv. (INTG)(2,864,696,857)(2,864,696,857)(2,864,696,857)(2,864,696,857)(0)Total Material & Service Match With Invoice1,906,074,8290.00.00.01,906,074,8291,906,074,8291,123,330,560782,744,269Material & Service Not Match With InvoiceMaterials38,722,605,30040,896,4003,266,557,55017,152,35342,047,211,60342,047,211,60332,416,835,8149,630,375,789Overhead84,170,776,97611,844,600169,527,73784,352,149,31384,352,149,31382,212,220,6662,139,928,647Overhead (Finance)48,003,310,100140,947,516(978,871,601)47,165,386,01547,165,386,01520,650,809,14926,514,576,866Cost Allocation to COGS(9,806,057,954)0.00.0(9,806,057,954)(9,806,057,954)3,273,572,628(13,079,630,582)Goods/Service to Delivered(47,615,744,992)(138,549,316)1,472,752,101(46,281,542,207)(46,281,542,207)(18,941,784,179)(27,339,758,028)WIP Services to be Invoiced4,103,493,0430.00.04,103,493,0434,103,493,0434,103,493,043(0)Cost Allocation to COGS(119,227,174,654)(59,707,880)(517,706,684)(119,804,589,218)(119,804,589,218)(118,070,601,844)(1,733,987,374)PID Others - IL4,034,945,8214,034,945,8214,034,945,8214,034,945,8210Project Development-NBN Share4,186,953,0004,186,953,0004,186,953,0002,093,476,5002,093,476,500Total Material & Service Not Match With Invoice6,573,106,640(4,568,680)3,266,557,550162,853,9069,997,949,4159,997,949,41511,772,967,598(1,775,018,183)Total Project in Progress8,479,181,469(4,568,680)3,266,557,550162,853,90611,904,024,24411,904,024,24412,896,298,158(992,273,914)AdvancesAdv. Suppliers43,480,070,7511,001,837,04332,052,1121,543,472,06446,057,431,96946,057,431,96913,078,494,91832,978,937,051Adv. Employees9,830,700,89750,175,0005,520,0000.09,886,395,8979,886,395,89714,628,806,339(4,742,410,442)Adv. Rep-Ent0.04,350,000307,095,0000.0311,445,000311,445,0001,275,310,200(963,865,200)Adv. Cash Project TBG116,414,707116,414,707116,414,7071,991,859,408(1,875,444,701)Adv. Cash Project Smartfren1,099,095,8521,099,095,8521,099,095,8521,496,939,787(397,843,935)Reimbursement Cost1,391,223,567(44,548,800)1,346,674,7671,346,674,767Adv. Fixed assets(415)0.00.00.0(415)(415)5,824,908,150(5,824,908,565)Total Advances55,917,505,3601,056,362,043300,118,3121,543,472,06458,817,457,77858,817,457,77838,296,318,80219,174,464,2090.0Prepaid ExpensesPrepaid Rent387,724,1970.0387,724,197387,724,197350,224,19737,500,00070,721,482,022Prepaid Insurance128,368,858152,535,862280,904,721280,904,721336,246,354(55,341,633)Prepaid Insurance Asset Projec2,308,5490.02,308,5492,308,5492,308,5490.0Prepaid Health Insurance Krywn0.06,233,3346,233,3346,233,3340.06,233,334Others1,725,824,9270.0717,516,667109,817,2042,553,158,7982,553,158,79844,813,5302,508,345,268Total Prepaid Expenses2,244,226,532158,769,196717,516,667109,817,2043,230,329,5983,230,329,598733,592,6302,496,736,968Prepaid TaxesVAT IN7,396,633,2230.00.0116,347,4077,512,980,6307,512,980,6300.07,512,980,630PPh 4(2)0.00.00.00.00.00.0286,783,470(286,783,470)PPh article 23 & article 264,267,824,2710.0(0)0.04,267,824,2714,267,824,27193,568,1654,174,256,106PPh article 251,491,141,0570.00.00.01,491,141,0571,491,141,0570.01,491,141,05716,533,713,339PBB0.00.00.00.00.00.00.00.0Others31,437,7820.00.00.031,437,78231,437,7820.031,437,782Total Prepaid Taxes13,187,036,3330.0(0)116,347,40713,303,383,74013,303,383,740380,351,63512,923,032,105TOTAL CURRENT ASSET174,581,080,25914,081,889,1404,098,601,1854,421,302,958197,182,873,541197,182,873,541185,754,524,73010,406,349,4510.00.00.00.0NON CURRENT ASSETDeferred Tax Asset5,639,139,86926,928,393624,305,4810.06,290,373,7426,290,373,7426,399,321,096(108,947,354)Total Deferred Tax Asset5,639,139,86926,928,393624,305,4810.06,290,373,7426,290,373,7426,399,321,096(108,947,354)Due from Related PartiesMulti Kontrol Nusantara0.025,640,170,23716,517,896,5544,367,566,63946,525,633,430EL1125,640,170,23600.00EL1316,517,896,554P154,367,566,639Graha Multimedia Nusantara35,979,635,8580.0385,840,54147,458,35336,412,934,752EL17385,840,54110.01EL1035,979,635,857EL1947,458,353System Energy Nusantara11,386,841,853276,480,5630.00.011,663,322,416EL1211,386,841,853(0)0.0(0)EL18276,480,563Taufan0.00.00.00.00.00.00%Graha Prima Raya0.00.00.00.00.00.00.00.0PT Solusi Prima Raya0.01,000,0000.00.01,000,0001,000,0000.01,000,0000.00%DUE FROM OTHERS2,366,589,9022,366,589,9022,366,589,902Starbit6,613,560,939274,949,22413,715,24828,440,0006,930,665,411EL146,613,560,941(2)0.0(2)EL16274,949,224EL2128,440,000EL2013,715,248Total Due from Related Parties56,346,628,55226,192,600,02416,917,452,3434,443,464,992103,900,145,9112,367,589,9010.0999,999Investment in Shares on Associated CompanyInvestment in shares of stock40,000,00040,000,00040,000,00040,000,0000.0Inv in shr of PT Graha Multimedia Nusantara(70,296,796)0.0(70,296,796)EL31,569,696,795EL11,499,400,000(1)(1)0.00.00.00.00.00.0Inv in shr of PT GKD857,507,643857,507,643857,507,643857,507,643$1Inv in shr of PT SEN1,346,087,1241,346,087,124EL5138,912,874EL41,485,000,000(2)(2)$(0)Inv in shr of PT STN975,382,224975,382,224EL7825,000,000(1)(1)$(0)EL8150,382,225Total Investment in Shares on Associated Company3,148,680,1950.00.00.03,148,680,195897,507,639897,507,63810.0LessAllowance for unrecoverable value(40,000,000)(40,000,000)(40,000,000)(40,000,000)0.00.0Total Investment in Shares on Associated Company3,108,680,1950.00.00.03,108,680,195857,507,639857,507,6381Property, Plant and EquipmentAt CostLand Right3,152,010,6000.03,152,010,6003,152,010,6003,620,010,600(468,000,000)Building Infrastructure1,553,321,2440.01,553,321,2441,553,321,2441,553,321,2440.0Building8,398,837,462228,757,8858,627,595,3478,627,595,3478,627,595,3470.0Tool & Safety34,825,440,446174,382,000575,588,59912,000,00035,587,411,04535,587,411,04539,531,454,216(3,944,043,171)Vehicles2,338,803,77711,865,0000.02,350,668,7772,350,668,777696,290,0001,654,378,777Office Equipment10,418,149,804266,519,379111,153,160487,846,41411,283,668,75611,283,668,75610,574,252,696709,416,060Furniture & Fixture607,594,52218,375,0000.00.0625,969,522625,969,522529,997,92295,971,600Houshold102,636,65563,810,5000.00.0166,447,155166,447,15593,329,60573,117,550Material Pendukung463,072,093(550,000)0.00.0462,522,093462,522,093463,072,093(550,000)463,072,093550,000Project Equipment23,690,208,62167,900,0000.00.023,758,108,62123,758,108,62119,456,719,5104,301,389,111Machineries & Tool Equipment329,001,0300.00.00.0329,001,030329,001,030323,232,0305,769,000Interim Aset Invest (integrat)9,726,768,268215,490,469(31,240,961)(22,911,757)9,888,106,0209,888,106,0200.09,888,106,020Interim Assets Investment55,393,601,776(131,027,000)16,597,5000.055,279,172,27655,279,172,2760.055,279,172,276COGS-Debit(59,607,895,679)0.00.0(59,607,895,679)(59,607,895,679)0.0(59,607,895,679)5,559,382,61887,895,574,190Total Cost91,391,550,619915,523,233672,098,298476,934,65793,456,106,80893,456,106,80885,469,275,2637,986,831,545$22,525,347,352$(14,538,515,807)Accumulated DepreciationBuilding Infrastructure1,434,453,9440.00.00.01,434,453,9441,434,453,9441,391,897,63142,556,313Building3,233,181,89628,594,7360.00.03,261,776,6323,261,776,6322,715,637,372546,139,260Tool & Safety16,686,574,61690,847,05670,574,5022,287,50016,850,283,67416,850,283,67411,941,876,1324,908,407,543Vehicles1,093,246,2819,887,5000.00.01,103,133,7801,103,133,780613,356,889489,776,891Office Equipment8,775,734,81965,571,13514,550,257114,971,2938,970,827,5058,970,827,5056,840,512,6642,130,314,841Furniture & Fixture511,538,6843,062,5000.00.0514,601,184514,601,184437,062,32477,538,860Houshold87,447,07213,283,1390.00.0100,730,211100,730,21182,367,37418,362,837Material Pendukung462,818,2060.00.00.0462,818,206462,818,206462,393,984424,222(296,113)Project Equipment8,191,706,99549,038,8890.00.08,240,745,8848,240,745,8846,531,416,7271,709,329,157Machineries & Tool Equipment319,168,3840.00.00.0319,168,384319,168,384317,775,1341,393,250Total Accumulated Depreciation40,795,870,899260,284,95485,124,760117,258,79341,258,539,40741,258,539,40731,334,296,2319,924,243,1769,924,243,176Total Property, Plant and Equipment - Net50,595,679,720655,238,279586,973,538359,675,86452,197,567,40152,197,567,40154,134,979,033(1,937,411,631)49,940,441,441$8,121,218,343Asset of Build Operating & Transfer Properties$1,803,024,834Cost$1,967,833,820BOT Bengalon2,258,527,0412,258,527,0412,258,527,0412,258,527,0410.0$(164,808,986)Total Cost2,258,527,0410.00.00.02,258,527,0412,258,527,0412,258,527,0410.0$7,824,322,195$1,967,833,820Amortisasi$9,792,156,0157,956,409,356BOT Bengalon(2,258,527,041)(2,258,527,041)(2,258,527,041)(2,258,527,041)0.0132,087,162$7,450,088,634$506,320,722Total Amortisasi(2,258,527,041)0.00.00.0(2,258,527,041)(2,258,527,041)(2,258,527,041)0.0Total Asset of Build Operating & Transfer Properties - Net0.00.00.00.00.00.00.00.0Pre Operating ExpensesPre Operating Expenses (OPB)1,652,414,3462,383,152,6664,035,567,0124,035,567,0124,035,567,0120.0Pre Operating Expenses (intg)3,187,433,1440.03,187,433,1443,187,433,1443,187,433,1440.0Amortisasi - Pre Ops Expense(1,229,778,303)0.0(1,229,778,303)(1,229,778,303)(1,229,778,303)0.0Prj.In.Dev. For Epicentrum0.00.00.00.00.00.0License Of Jartup182,999,3700.0182,999,370182,999,370182,999,3700.0ISO179,546,1550.0179,546,155179,546,155160,191,15519,355,000OHSAS164,191,5340.0164,191,534164,191,534145,191,53419,000,000Total Pre Operating Expense4,136,806,2462,383,152,6660.00.06,519,958,9126,519,958,9126,481,603,91238,355,000Project in DevelopmentProject in Development62,520,511,6273,671,286,707152,250,3783,703,785,82870,047,834,53970,047,834,53952,251,101,19917,796,733,340Product in Development603,864,562(61,171,549)542,693,013542,693,013603,864,562(61,171,549)Others3,000,0000.03,000,0003,000,0003,000,0000.0Total Project in Development63,127,376,1893,671,286,70791,078,8293,703,785,82870,593,527,55270,593,527,55252,857,965,76117,735,561,79177,113,486,464Total Security / Guarantee DepositDeposit Bank Guarantee232,288,7120.00.0232,288,712232,288,71277,512,118154,776,594Refundable Fund ( bisa didana9,503,9440.00.09,503,9449,503,9449,503,9440.0Deposit Listrik7,590,0000.07,000,00014,590,00014,590,00014,590,0000.0Deposit Dispencer Ades600,0000.00.0600,000600,000600,0000.0Deposit Medcomb Teknik20,000,0000.00.020,000,00020,000,00020,000,0000.0Deposit Telepon29,000,0000.00.029,000,00029,000,00029,000,0000.0Deposit Surety Bond0.00.00.00.00.00.00.0Security Deposit BM75,000,0000.00.075,000,00075,000,00075,000,0000.0Time deposit0.00.00.00.00.010,706,850(10,706,850)Deposit Office MKN Lt.210,706,8500.00.010,706,85010,706,85018,000,000(7,293,150)Deposit Bank BRI0.00.00.00.00.00.00.0Deposit Others27,300,0000.00.027,300,00027,300,00027,300,0000.0Medical Deposit PT GAMI440,560,0000.00.0440,560,000440,560,000100,000,000340,560,000Long Term Cash Adv.Payment196,084,911196,084,911196,084,911196,084,9110.0Provision from loan211,658,184211,658,184211,658,184192,760,00018,898,184Amort. Provision from Loan(29,901,726)46,777,77916,876,05316,876,05316,876,0530.0Total Security/Guarantee Deposit1,230,390,8740.053,777,7790.01,284,168,6531,284,168,653787,933,876496,234,777Employee Loan938,683,708110,126,456(463,822)(3,775,186)1,044,571,1561,044,571,156489,326,723555,244,433PT Make Great Things Happen64,949,97364,949,97364,949,973Total Employee Loan1,003,633,681110,126,456(463,822)(3,775,186)1,109,521,1291,109,521,129489,326,723555,244,4332,393,689,783Uang Muka Penyertaan0.00.00.00.00.0Total Uang Muka Penyertaan0.00.00.00.00.00.00.00.0TOTAL NON CURRENT ASSET185,188,335,32633,039,332,52418,273,124,1488,503,151,498245,003,943,496141,220,214,929122,008,638,03916,780,037,0160.00.0TOTAL ASSETS359,769,415,58447,121,221,66422,371,725,33312,924,454,455442,186,817,0371,708,609,669105,492,338,235338,403,088,471307,763,162,76927,186,386,4670.00.00.00.00.00.05,825,458,15030,639,925,702-550000(3,453,539,235)5,824,908,150PT MULTI KONTROL NUSANTARA(2)(1)1(0)(3)WBS-2December 31, 2012PER AUDITPER AUDITPER AUDITPER AUDITCombineELIMINATIONCONSOLIDATEDCONSOLIDATEDIncrease / DecreaseNo.DESCRIPTIONWPMKNGMNSENSTNBALANCEBALANCEREF4127431-Dec-124127441274RefDebetRefKredit4127441274Rp%CURRENT LIABILITIESBank LoanBank Loan - BII0.00.00.00.00.0Bank Loan - Bumiputera (Rp)22,697,707,92822,697,707,92822,697,707,9289,708,889,23012,988,818,69843141531054.41Bank Loan - BII0.00.00.00.00.09670Bank Loan-Bumiputera43,141,531,05443,141,531,05443,141,531,05444,262,229,875(1,120,698,821)4,461,378.6061,851,429,857Bank Loan - Artha Graha39,153,721,92939,153,721,92939,153,721,92918,040,010,45921,113,711,470Bank Loan-Mega (USD)0.00.00.00.00.05,264,945.7944,262,229,8750.00.00.0Total Bank Loan104,992,960,9110.00.00.0104,992,960,911104,992,960,91172,011,129,56432,981,831,347Account Payable TradeIDRMERBAU PRIMA SAKTI, PT0.00.00.00.00.00.00.0ARIA PRATAMA JAYA, PT0.00.00.00.00.00.00.0BADILANY PARTI, PT0.00.00.00.00.00.00.0ASTAGUNA DUA TUJUH, PT0.00.00.00.00.00.00.0ANUGRAH BAKTI PERDANA, PT0.00.00.00.00.00.00.0PT Alcatel0.00.00.00.00.00.00.0KARYA BANGUN SEJAHTERA, PT0.00.00.00.00.00.00.0DANA MULYA, CV0.00.00.00.00.00.00.0NTT INDONESIA, PT0.00.00.00.00.00.00.0BINA DATA MANDIRI, PT0.00.00.00.00.00.00.020102009reportDiffLASERINDO KARYA UTAMA, PT0.00.00.00.00.00.00.0Hutang bank104,992,960,91172,011,129,56455,046,451,81916,964,677,745LANDASAN CAHAYA ABADI, PT0.00.00.00.00.00.00.0pinjaman hubungan istimewa29,870,490,10122,670,490,1017,463,732,51015,206,757,591AMBAR BORNEO, PT0.00.00.00.00.00.00.026,968,756,777A/P ke tiga8,178,303,7579,539,433,90036,199,882,049(26,660,448,149)MUSTIKA MEMADATA, PT0.00.00.00.00.00.00.030,248,944,193A/P Istimewa22,070,640,43620,652,804,08863,081,28720,589,722,801KENCANA SEMESTA, CV0.00.00.00.00.00.00.03,280,187,416hutang lain2 pihak ke 313,025,281,67814,199,620,28716,077,083,893(1,877,463,606)DUTA YUANA AMITRA0.00.00.00.00.00.00.0hutang lain2 pihak istimewa53,702,4240.0878,947,537(878,947,537)YAMATAKE BERCA INDONESIA, PT0.00.00.00.00.00.00.0Hutang pajak17,445,880,2769,619,036,0645,536,631,9064,082,404,158DATASCRIP0.00.00.00.00.00.00.0biaya masih harus dibayar30,257,730,21420,080,981,91324,142,242,302(4,061,260,389)BUSTRACO, PT0.00.00.00.00.00.00.0uang muka penjualan8,699,812,22231,402,460,0792,651,758,81128,750,701,268DELTASINDO RAYA SEJAHTERA, PT0.00.00.00.00.00.00.0Hutang Sewa pembiayaanKARTIKA MUKTI SENTOSA, PT0.00.00.00.00.00.00.0Hutang Bank jangka pendek0.045,918,33361,219,333(15,301,000)CENTRALINK SENTOSA, PT0.00.00.00.00.00.00.0pembelian aset tetap0.00.04,799,917,278(4,799,917,278)BUMI JASA UTAMA, PT0.00.00.00.00.00.00.0KHATULISTIWA JAYA SAKTI ABADI, PT0.00.00.00.00.00.00.0$234,594,802,020$200,221,874,329$152,920,948,725GRAHA SUMBER PRIMA E.,0.00.00.00.00.00.00.0PUTRI KIRANA, CV0.00.00.00.00.00.00.0Hutang bank jk panjang17,972,654,15820,223,865,1912,429,976,20717,793,888,984XL AXIATA, TBK PT0.00.00.00.00.00.00.0Sewa pembiayaan0.01,826,421,96052,359,3331,774,062,627METRO PERDANA TRADE CENTER,PT0.00.00.00.00.00.00.0pembelian aset tetap826,376,3142,132,853,0551,107,673,2181,025,179,837STELKON, PT0.00.00.00.00.00.00.0kewajiban imbalan kerja4,152,032,0003,857,171,4602,410,732,1631,446,439,297WIDYA KARYA UTAMA, PT0.00.00.00.00.00.00.0GRAHA VITECH ELEKTRINDO, PT0.00.00.00.00.00.00.0$22,951,062,472$28,040,311,667$6,000,740,92122,039,570,746DATUMSTRUCT INDONESIA, PT0.00.00.00.00.00.00.0INDUSTRI TELEKOMUNIKASI IND. PT.0.00.00.00.00.00.00.0$2,587,128,161short$257,545,864,492$228,262,185,995$158,921,689,646STAR JAYA0.00.00.00.00.00.00.0$3,515,625,997EXARTECH TECHNOLOGI UTAMA0.00.00.00.00.00.00.0$6,102,754,158minority interest435,270,236349,697,7071,263,090,285$(913,392,578)KETROSDEN TRIASMITRA, PT0.00.00.00.00.00.00.011,869,900,000Equity78,015,845,70976,895,652,16264,763,447,131$12,132,205,031CIPTA LARAS SEPADAN, PT0.00.00.00.00.00.00.0$17,972,654,158long$335,996,980,437$305,507,535,865225,210,157,471$80,297,378,394PANGGON PRIMA LOGISTIK, PT0.00.00.00.00.00.00.0ERA BANGUN JAYA, PT0.00.00.00.00.00.00.0338,403,088,474307,763,162,768PT Surya Darma Perkasa0.00.00.00.00.00.00.0$(2,406,108,037)$(2,255,626,904)PT Gamapratama Mandiri0.00.00.00.00.00.00.0PT MGTH Int0.00.00.00.00.00.00.0PT Rigen Telekomunikasi0.00.00.00.00.00.00.0PT Sapta Sarjana Sejahtera0.00.00.00.00.00.00.0PT Kreasi Cipta Anugrah0.00.00.00.00.0$18,643,503PT Fujitsu Indonesia0.00.00.00.00.0PT Telehouse Engineering0.00.00.00.00.0PT Hopotech Indonesia0.00.00.00.00.0TRI INDONUSA SURYA, PT0.00.00.00.00.0DEWANDARU TECHNOLOGIES, PT0.00.00.00.00.0BERLIAN INTI TEKNOLOGI, PT0.00.00.00.00.0BADILANY PARTI, PT0.00.00.00.00.0AKSES NUSA KARYA INFRATEK, PT0.00.00.00.00.0PRIMUS INDOJAYA, PT0.00.00.00.00.0FINACO INDONESIA, PT0.00.00.00.00.0STARLITE TECHNOLOGY0.00.00.00.00.0GRAHA FATTA, PT0.00.00.00.00.0SINAR PELITA PRIMA JAYA, PT0.00.00.00.00.0PT Karya rizhan Mandiri0.00.00.00.00.0DOETA OETAMA SEDJATI, PT0.00.00.00.00.0ECS INDO JAYA, PT0.00.00.00.00.0PRIMUS INDOJAYA, PT0.00.00.00.00.0Lain-lain (dibawah Rp 100 jt)22,471,336,5541,031,111,784384,435,695227,487,66424,114,371,69724,114,371,69720,293,185,0133,821,186,684416,626,733Total AP Third Parties - IDR22,471,336,5541,031,111,784384,435,695227,487,66424,114,371,69724,114,371,69720,293,185,0133,821,186,684$969,446,783(552,820,049)USDSIGMA MITRA SEJAHTERA, PT0.00.00.00.00.00.00.0MASTER SYSTEM INFOTAMA, PT0.00.00.00.00.00.00.0PILLAR MUTIARA, PT0.00.00.00.00.00.00.0ALFATECH MEDIATAMA, PT0.00.00.00.00.00.00.0NBO INDONESIA, PT0.00.00.00.00.00.00.0SISNET MITRA SEJAHTERA, PT0.00.00.00.00.00.00.0SPOTELINDO MITRA UTAMA, PT0.00.00.00.00.00.00.0FAST OILFIELD SYSTEM, CV0.00.00.00.00.00.00.0PLATINDO KARYA PRIMA0.00.00.00.00.00.00.0NEC INDONESIA, PT0.00.00.00.00.00.00.0NEW MODULE INTERNATIONAL, PT0.00.00.00.00.00.00.0POLLYCOM INDONESIA, PT0.00.00.00.00.00.00.0HEWLETT-PACKARD FINANCE IND, PT0.00.00.00.00.00.00.0MULTIPOLAR TECHNOLOGY, PT0.00.00.00.00.00.00.0MAKE GREAT THINGS HAPPEN INT., PT0.00.00.00.00.00.00.0MICRONICS INTERNUSA, PT0.00.00.00.00.00.00.0CAPROCK COMMUNICATIONS INDONESIA,PT0.00.00.00.00.00.00.0MEGACO NETWORKS INDONESIA, PT0.00.00.00.00.00.00.0FAJAR ADHISURYA PERKASA, PT0.00.00.00.00.00.00.0Hopetech Indonesia, PT0.00.00.00.00.00.00.0GLOBAL CORP0.00.00.00.00.00.00.0NUTECH INTEGRASI, PT0.00.00.00.00.00.00.0METAPLAS HARMONI, PT0.00.00.00.00.00.00.0iFORTE SOLUSI INFOTEK, PT0.00.00.00.00.00.00.0LAPLASINDO PRATAMA, PT0.00.00.00.00.00.00.0MULTI POLAR, PT0.00.00.00.00.00.00.0PRONOTION TECHNOLOGY, PT0.00.00.00.00.00.00.0TRANSDATA GLOBAL NETWORK, PT0.00.00.00.00.00.00.0VISI SYSTEM ENGINEERING, PT0.00.00.00.00.00.00.0GAJAH MANDALA JAYA, PT0.00.00.00.00.00.00.0DOMINO BANGUN PRATAMA, PT0.00.00.00.00.00.00.0PLANET COMPUTER0.00.00.00.00.00.00.0PACKET SYSTEMS INDONESIA, PT0.00.00.00.00.00.00.0TELEDATA INDONESIA, PT0.00.00.00.00.00.00.0CURAH FAJAR TIMUR, PT0.00.00.00.00.00.00.0PT Mobilkom Telekomindo0.00.00.00.00.00.00.0NETWAVE TEKNOLOGI, PT0.00.00.00.00.00.00.0PT Astaguna Dua Tujuh0.00.00.00.00.00.00.0PT Alcatel Lucent Indonesia0.00.00.00.00.00.00.0PT Citra Data Purna Kharisma0.00.00.00.00.00.00.0SERASI AUTO RAYA, PT0.00.00.00.00.00.00.0PT Tan Energy Indonesia0.00.00.00.00.00.0PT Aliansi Sakti0.00.00.00.00.0PT Indomitra Global0.00.00.00.00.0LOGICIEL INDONESIA, PT0.00.00.00.00.0CV Lenggan Jaya Abadi0.00.00.00.00.0DUTA JAYA EXPRESSS, CV0.00.00.00.00.0PT Pandu Siwi Sentosa0.00.00.00.00.0INDONUSA TELEMEDIA, PT0.00.00.00.00.0PANDU PERDANA BORNEO, PT0.00.00.00.00.08,178,303,7572,854,385,0805,323,918,677PT Mandiri Cipta Integerasi0.00.00.00.00.022,070,640,4365,296,703,541KARISMA GRACEINDO JAYA0.00.00.00.00.0547745.97114788Lain-lain (dibawah Rp 100 jt)(17,873,222,139)197,190,27579,576,2771,660,387,647(15,936,067,940)(15,936,067,940)(10,753,751,113)(5,182,316,827)Total AP Third Parties - USD(17,873,222,139)197,190,27579,576,2771,660,387,647(15,936,067,940)(15,936,067,940)(10,753,751,113)(5,182,316,827)(15,936,067,940)(10,753,751,113)18,790,453,02017,311,104,088Total AP Third Parties4,598,114,4151,228,302,060464,011,9721,887,875,3118,178,303,7578,178,303,7579,539,433,900(1,361,130,143)2,854,385,0806,557,352,97524114371696.81Related Party26,968,756,777IDR$30,248,944,193PT Make Great Things Happen International0.00.00.00.00.00.00.0$(3,280,187,416)Cepubatu(274,527,087)0.00.0(274,527,087)(274,527,087)0.0(274,527,087)Kaltim Prima Coal0.00.00.00.00.0Others Below 2 millions3,554,714,5030.00.03,554,714,5033,554,714,5033,341,700,000213,014,503Leasing PT Hewlett Packard Fin0.00.00.00.00.0Total AP Related Parties - IDR3,280,187,4160.00.00.03,280,187,4163,280,187,4163,341,700,000(61,512,584)USDPT Kaltim Prima Coal0.00.00.00.00.00.0Others18,790,453,02018,790,453,02018,790,453,02017,311,104,0881,479,348,932Total AP Related Parties - USD18,790,453,0200.00.00.018,790,453,02018,790,453,02017,311,104,0881,479,348,932Total A/P Related Parties22,070,640,4360.00.00.022,070,640,43622,070,640,43620,652,804,0881,417,836,34823,994,504,08800TOTAL ACCOUNT PAYABLE26,668,754,8511,228,302,060464,011,9721,887,875,31130,248,944,19330,248,944,19330,192,237,98856,706,2050.0ACCOUNT PAYABLE OTHERThird Parties - IDRQuantum Bahana Enterprise0.00.00.00.00.00.00.0DEWANDARU TECHNOLOGIES, PT0.00.00.00.00.00.00.0TRIMITRA JUALAN WISATA, PT0.00.00.00.00.00.00.0PT. Hewlett Packard Finance NC0.00.00.00.00.00.0DHARMA HONORIS RAKSA PARAMITHA, PT0.00.00.00.00.0TRIMITRA JUALAN WISATA, PT0.00.00.00.00.0CIPTAREKA BINA INOVASI, PT0.00.00.00.00.0TELEKOMUNIKASI INDONESIA, TBK, PT0.00.00.00.00.0FAIZIN0.00.00.00.00.0HELIOS CAPITAL0.00.00.00.00.0INTERNUSA JAYA STATIONARY0.00.00.00.00.0PERSEK KAP KOSASIH & NURDIYAMAN0.00.00.00.00.0PT Solusi Prima Raya0.00.00.00.00.07,367,174,667(7,367,174,667)PT Graha Prima Raya0.00.00.00.00.0Harry M Nadir0.00.00.00.00.0AP Jamsostek(17,135,255)(17,135,255)(17,135,255)AP Others IDR1,200,000,0001,200,000,0001,200,000,000Lain-lain (dibawah Rp 50 jt)11,846,991,60871,49720,656,02811,794,99011,879,514,12211,879,514,1226,832,445,6205,047,068,502Third Parties - USDMALIK, STAMBOEL & ASSOCIATES0.00.00.00.00.0000.0Total AP Other - Third Parties11,846,991,60871,4971,203,520,77311,794,99013,062,378,86713,062,378,86714,199,620,287(2,320,106,165)Related Parties - IDRPT Asia Makmur Lestari0.00.00.00.00.00.00.000PT Provices Indonesia0.00.00.00.00.00.00.000PT Bakrie Swasakti Utama0.00.00.00.00.00.00.000Lain-lain (dibawah Rp 100 jt)0.053,702,4240.053,702,42453,702,4240.053,702,42400Total AP Other - Related Parties0.053,702,4240.00.053,702,42453,702,4240.053,702,424Total A/P Others11,846,991,60853,773,9211,203,520,77311,794,99013,116,081,29213,116,081,29214,199,620,287(2,266,403,741)21,448,206,292Accrued ExpensesA/P Trade 3rd P. Rupiah OPB0.00.00.00.00.00.00.0Interim AP (OPB)0.00.0(567,136,868)(567,136,868)(567,136,868)(567,136,868)0.0AP Others RP Non Integrasi(161,337,053)0.00.0(161,337,053)(161,337,053)(161,337,053)0.0AP Others FOR Non Integrasi0.00.00.00.00.00.00.0AP-Accrual Non Integrasi0.00.00.00.00.00.00.0AP-Accrual27,984,435,305206,248,26337,436,779135,302,24328,363,422,59028,363,422,59015,207,773,71313,155,648,877Invoice Receipts others271,779,3200.00.00.0271,779,320271,779,320282,519,320(10,740,000)Invoice Receipts 3rd part2,509,984,933(1,700)245,908,7500.02,755,891,9842,755,891,9842,856,189,363(100,297,379)Interest Payable BB187,174,9110.00.0(158,814,000)28,360,91128,360,91128,360,911(0)Interest Payable Bank B.Putra(1,779,769,931)0.00.00.0(1,779,769,931)(1,779,769,931)1,088,093,266(2,867,863,197)(1,751,409,020)PT.BakrieTelecom296,749,3520.00.0296,749,352296,749,352296,749,3520.030,959,369,32517,914,757,827Accrued Exp.-Allocation Cost from Holding762,872,45772,922,760120,416,44593,558,2471,049,769,9091,049,769,9091,049,769,9090.0Total Accrued Expenses30,071,889,294279,169,323(163,374,894)70,046,49030,257,730,21430,257,730,21420,080,981,91310,176,748,301Taxes PayableVAT Out12,942,265,798510,106,91483,312,8030.013,535,685,51513,535,685,5153,889,873,6649,645,811,851PPh article 212,003,313,132189,011,5140.023,578,0502,215,902,6962,215,902,6962,493,893,804(277,991,108)PPh article 23289,995,390415,19574,6270.0290,485,212290,485,2122,948,885287,536,327PPh article 23-4 (2)42,867,857647,1000.00.043,514,95743,514,95725,904,90217,610,055PPh article 25777,693,7240.00.00.0777,693,724777,693,7242,157,026,256(1,379,332,532)Pbb0.00.00.00.00.00.00.00.0PPh article 290.0512,226,2080.06,338,756518,564,965518,564,9651,049,388,553(530,823,588)Others taxes64,033,20764,033,20764,033,207PPh article 220.00.00.00.00.0Total Taxes Payable16,120,169,1081,212,406,93183,387,43129,916,80617,445,880,27617,445,880,2769,619,036,0647,762,811,005Customer DepositAdvance for sale3,340,283,3741,056,526,22422,335,9584,419,145,5564,419,145,556958,317,1813,460,828,375426704660Adv. for sale OTHERS169,455,775169,455,775169,455,775Others1,734,474,6702,408,515,009(31,778,788)4,111,210,8914,111,210,89130,444,142,898(26,332,932,007)30,975,755,419Total Customer Deposit5,244,213,8203,465,041,23222,335,958(31,778,788)8,699,812,2228,699,812,22231,402,460,079(22,872,103,632)Obligation Under Capital LeaseWahana Oto Multi Artha0.00.00.00.00.0PT Starbit Nusantara0.00.00.00.00.0ALCATEL LUCENT INDONESIA, PT0.00.00.00.00.0(167,428,072)PT. Hewlett Packard Finance NC(167,428,072)0.0(167,428,072)(167,428,072)0.0(167,428,072)Handijaya Buana Trada0.00.00.045,918,333(45,918,333)Leasing Kendaraan Current2,670,4952,670,4952,670,495Total Obligations under capital leases(164,757,577)0.00.00.0(164,757,577)(164,757,577)45,918,333(213,346,405)TOTAL CURRENT LIABILITIES194,780,222,0156,238,693,4671,609,881,2401,967,854,809204,596,651,532204,596,651,532177,551,384,22825,626,243,0810.00.00.00.0Estimated Liabilities for Retirement Benefit Plan4,152,032,0000.00.00.04,152,032,0004,152,032,0003,857,171,460294,860,540Long Term Debt - Net of Current MaturitiesDue to Related Parties - IDRPT Bakrie & Brothers14,597,819,6910.00.00.014,597,819,69114,597,819,69114,597,819,6910.000PT Bakrie Communication4,838,000,0000.00.00.04,838,000,0004,838,000,0004,838,000,0000.000PT Bakrie Telecom0.00.00.00.00.00.00.00.0PT Bakrie Nusantara Corporation2,102,545,4100.00.00.02,102,545,4102,102,545,4102,102,545,4100.0PT Graha Multimedia Nusantara25,640,170,2360.0276,480,563274,949,22426,191,600,024EL1125,640,170,2360.00.00.0216,527,560,169EL18276,480,56314,526,335,041EL16274,949,22477,234,348,280PT System Energy Nusantara16,517,896,554385,840,5410.013,715,24816,917,452,343EL1316,517,896,5540.00.00.0308,288,243,490EL17385,840,541308,288,243,490EL2013,715,2480PT Starbit Technology Nusantara4,367,566,63947,458,35328,440,0000.04,443,464,992P154,367,566,63900.005,825,458,1500.0EL1947,458,3535,825,458,1500.0EL2128,440,000PT Multi Kontrol Nusantara35,979,635,85711,386,841,8536,613,560,94153,980,038,651EL1035,979,635,8570.00.00.00.0EL1211,386,841,853EL146,613,560,941PT Solusi Prima Raya0.00.07,200,000,0000.07,200,000,0007,200,000,0000.07,200,000,0006,832,445,620PT Bakrie Swastika Utama0.00.00.00.00.00.00.00.014,032,445,620PET911,550,000911,550,000911,550,000911,550,0000.0BRM220,575,000220,575,000220,575,000220,575,0000.08,332,125,000TOTAL DUE TO RELATED PARTIESTotal Due to Related Parties - IDR69,196,123,53136,412,934,75118,891,762,4166,902,225,413131,403,046,11129,870,490,10122,670,490,1017,200,000,000Due to Related Parties - USDPT Bakrie & Brothers0.00.00.00.00.000PT Bakrie Communication0.00.00.00.00.000Total Due to Related Parties - USD0.00.00.00.00.00.00.00.0Total Due to Related Parties69,196,123,53136,412,934,75118,891,762,4166,902,225,413131,403,046,11129,870,490,10122,670,490,1017,200,000,0000.0Obligation Under Capital LeasePT. Hewlett Packard Finance NC672,526,8000.0672,526,800672,526,8001,824,726,960(1,152,200,160)PT Starbit nusantara(542,195,917)(542,195,917)(542,195,917)0.0(542,195,917)PT Alcatel Lucent Indonesia826,376,3140.0826,376,314826,376,3142,132,853,055(1,306,476,741)6722612312Handijaya Buana Trada0.00.00.00.01,695,000(1,695,000)(4,589,759,257)Wahana Oto Multi Artha0.00.00.00.00.00.02,544,540,440PT. Bakrie Swasakti Utama (NC)3,463,6362,245,116,0002,248,579,6362,248,579,6362,245,116,0003,463,636672,526,8001,119,648,468Leasing Kendaraan Non Current4,726,0004,726,0004,726,000Total Obligation Under Capital Lease964,896,8330.00.02,245,116,0003,210,012,8333,210,012,8336,204,391,015(2,999,104,182)3,664,188,908Bank LoanBank Loan - Bukopin6,102,654,1586,102,654,1586,102,654,1588,353,865,191(2,251,211,033)Bank loan - Artha graha11,870,000,00011,870,000,00011,870,000,00011,870,000,0000.0Total Bank Loan17,972,654,1580.00.00.017,972,654,15817,972,654,15820,223,865,191(2,251,211,033)57,126,376,087Dividend Payable0.00.00.00.00.0Deferred Tax Liability0.0150,131,905150,131,905150,131,90521,512,493128,619,4130.0TOTAL NON CURRENT LIABILITIES92,285,706,52236,412,934,75118,891,762,4169,297,473,319156,887,877,00855,355,320,99832,753,565,0694,624,375,770259,951,972,5290.00.00.00.0Minority Interest0.00.0349,697,707(349,697,707)STOCKHOLDERS' EQUITYPaid in Capital118,170,000,0001,500,000,0001,500,000,0001,100,000,000122,270,000,000EL11,500,000,000118,170,000,000118,170,000,0000.0PT Bakrie Communication118,090,000,000600,000118,090,600,000EL41,500,000,000Bpk Taufan E.N Rotorasiko80,000,000275,000,000355,000,000EL71,100,000,000PT Multi Kontrol Nusantara1,499,400,0001,485,000,000825,000,0003,809,400,000Graha Prima Raya15,000,00015,000,000Retained Earnings(45,466,512,951)2,969,593,447370,081,676559,126,328(41,567,711,499)(40,154,154,291)(41,274,347,838)1,120,193,546Retained Earnings-Beginning(41,274,347,838)(1,570,324,925)(140,316,034)200,509,633(42,784,479,163)EL8200,509,633EL5140,316,034(41,274,347,838)(53,406,552,869)12,132,205,031EL21,570,324,925Revaluatioin Increament in Fixed Asset0.00.00.00.0Net Income(4,192,165,113)4,539,918,372510,397,710358,616,6951,216,767,6641,120,193,54612,132,205,031(11,012,011,485)Total Stockholders' Equity72,703,487,0494,469,593,4471,870,081,6761,659,126,32880,702,288,50178,015,845,70976,895,652,1621,120,193,546435,270,236Minority InterestEL2628,130EL415,000,000435,270,236338,696,11896,574,118EL51,403,160EL7275,000,000EL989,654,174EL65,103,977EL31,815,967EL1600,000EL850,127,408TOTAL LIABILITIES AND16,500,372,393STOCHOLDERS' EQUITY359,769,415,58647,121,221,66622,371,725,33312,924,454,456442,186,817,040105,835,096,9342,147,942,486338,403,088,474307,763,162,76828,866,477,7764.88%21(1)0.03104,126,487,2650.0(103,344,395,749)3(1)96,574,1181,680,091,30930,639,925,706PT MULTI KONTROL NUSANTARA-1,773,447,930WPLDecember 31, 2012PER AUDITPER AUDITPER AUDITPER AUDITCombineELIMINATIONCONSOLIDATEDCONSOLIDATEDCONSOLIDATEDBALANCEBALANCEIncrease / DecreaseNo.DESCRIPTIONWPMKNGMNSENSTNBALANCEBALANCEBALANCE (unaudited)31 March 201131 March 2010REF31-Dec-1231-Dec-124127441274RefDebetRefKredit4127441274June 30,2010UnauditedUnauditedRp%Revenue0.0Telecommunications (Telco)116,403,549,0480.0609,958,0221,365,486,795118,378,993,865118,378,993,865107,027,163,2220.00.00.011,351,830,643118,378,993,865Information Technology (IT)0.00.0334,276,092248,105,000582,381,092582,381,0922,429,820,4210.00.00.0(1,847,439,329)582,381,092Others7,356,125,21116,181,532,5650.0(417,065,073)23,120,592,70323,120,592,70320,201,540,5090.00.00.02,919,052,19423,120,592,703Total Revenue123,759,674,25916,181,532,565944,234,1151,196,526,722142,081,967,660142,081,967,660129,658,524,1520.00.00.012,423,443,508Sales ReturnSales Return0.00.00.00.00.00.0Return on Efficiency Power Saver at Katex0.00.00.00.00.00.0Total Sales Return0.00.00.00.00.00.00.00.00.00.00.0Net Revenue123,759,674,25916,181,532,565944,234,1151,196,526,722142,081,967,660142,081,967,660129,658,524,1520.00.00.012,423,443,508Cost of RevenueTelecommunications (Telco)28,759,080,521445,712,527(79,467,726)1,022,154,51530,147,479,83630,147,479,83642,741,943,0270.00.00.0(12,594,463,191)Information Technology (IT)52,857,188,7715,873,023,913136,927,86259,813,24158,926,953,78858,926,953,78827,425,877,8580.00.00.031,501,075,93045,711,988,005Others14,993,795,736562,654,5308,057,90415,564,508,16915,564,508,16910,562,862,4820.00.00.05,001,645,687Total Cost of Revenue96,610,065,0286,881,390,97057,460,1361,090,025,659104,638,941,793104,638,941,79380,730,683,3670.00.00.023,908,258,426GROSS PROFIT27,149,609,2319,300,141,595886,773,979106,501,06237,443,025,86737,443,025,86748,927,840,7850.00.00.0(11,484,814,918)0.00.0Operating ExpenseMarketing ExpenseCommision0.00.00.00.00.00.00.00.00.0201120102010Advertising, exhibitions and p1,359,0009,064,71010,423,71010,423,710121,629,1660.00.00.0(111,205,456)Representation, sponsorshipan32,590,707322,657,030322,657,030Market research19,040,2150.019,040,21519,040,2150.00.00.00.019,040,215Beban tender0.0503,505,709503,505,709Gaji dan kesejahteraan karyawan2,823,031,339Representation, sponsorshipan22,166,9970.00.022,166,99722,166,997201,027,8640.00.00.0(178,860,868)lain27,250,000269,888,200269,888,200Representasi dan jamuan23,416,997Tender Expenses0.00.00.00.0503,505,7090.00.00.0(503,505,709)39,840,7071,096,050,9391,096,050,939Lain-lain (masing-masing dibawah Rp 50.000.000)35,463,9252,881,912,260Kick back/ Flag fee0.01,250,0001,250,0001,250,000268,458,2000.00.00.0(267,208,200)Others6,000,0006,000,0006,000,0001,430,0000.00.00.04,570,0000.00.00.00.00.00.00.00.0Gaji dan kesejahteraan karyawan18,094,300,7030.00.00.00.0Pajak499,711,366Total Marketing Expense48,566,2129,064,7101,250,0000.058,880,92258,880,9221,096,050,9390.00.00.0(1,037,170,018)Penyusutan (Catatan 12)2,985,348,0220.0201220112010Telepon, fax dan internet885,515,972Personnel ExpenseGaji dan kesejahteraan karyawan15,983,266,00416,656,636,8630.0Sewa dan pemeliharaan kantor1,083,288,565387,564,453229,964,615(157,599,838)Salaries and wages9,086,096,3361,158,305,077103,109,9670.010,347,511,38010,347,511,3808,524,466,8660.00.00.01,823,044,514Pajak499,711,366508,111,9580.0Asuransi76,550,777Transportation allowance629,163,04169,000,0006,000,0000.0704,163,041704,163,041791,181,8170.00.00.0(87,018,776)Penyusutan (Catatan 12)2,985,348,0223,033,867,6220.0Transportasi dan perjalanan710,838,326Medical expenses572,126,735304,931,35119,054,9060.0896,112,992896,112,992916,105,9830.00.00.0(19,992,991)Telepon, fax dan internet885,515,972588,883,8350.0Honorarium tenaga ahli378,078,158THR / Bonus0.00.0(520,543)0.0(520,543)(520,543)737,707,6400.00.00.0(738,228,183)Sewa dan pemeliharaan kantor1,083,288,565877,897,2480.0Listrik dan air761,228,953Uniforms & Clothing6,080,9200.00.06,080,9206,080,92035,050,0000.00.00.0(28,969,080)Asuransi76,550,777387,564,4530.0Perlengkapan dan alat tulis kantor851,055,038Training and seminars18,760,2790.00.018,760,27918,760,279151,533,9160.00.00.0(132,773,637)Transportasi dan perjalanan710,838,3261,044,857,7310.0Perpajakan dan legalitas524,059,663Jamsostek238,964,45419,807,0530.0258,771,507258,771,507575,845,9810.00.00.0(317,074,474)Honorarium tenaga ahli378,078,158916,330,0340.0Sumbangan76,166,533Taxes (PPh.21)1,827,901,394371,388,59023,578,0502,222,868,0342,222,868,0342,346,471,2430.00.00.0(123,603,209)Listrik dan air761,228,953668,665,7460.0Pelatihan dan rekruitmen887,310,11127,813,452,186Meal allowance16,100,0000.00.00.016,100,00016,100,00014,896,7140.00.00.01,203,286Perlengkapan dan alat tulis kantor587,114,479466,720,7820.0Lain2530,559,350530,559,350499,711,3661,030,270,716Pulsa allowance100,591,6826,483,1000.0107,074,782107,074,782119,512,4540.00.00.0(12,437,672)Perpajakan dan legalitas28,344,011,535Pensions/Severance payment0.00.00.00.00.01,316,223,9830.00.00.0(1,316,223,983)Sumbangan76,166,53388,627,3360.0Others643,134(731,817)0.0(88,683)(88,683)89,611,4650.00.00.0(89,700,148)Pelatihan dan rekruitmen887,310,1111,775,420,0790.028,344,011,5352,881,912,26025,462,099,275Salaries and wages29,249,6400.00.029,249,64029,249,64017,062,2900.00.00.012,187,35024,336,724,507Transportation & Meal allowance516,524,000157,709,0008,514,0000.0682,747,000682,747,000943,231,0000.00.00.0(260,484,000)Lain2diff0.01,125,374,768Medical expenses0.00.00.00.00.00.00.00.00.00.024,914,417,26427,013,583,6870.0THR / Bonus700,694,18028,513,0700.0729,207,250729,207,250333,777,6060.00.00.0395,429,64428,285,130,61428,424,145,3540.0Training and seminars0.00.00.00.00.00.00.00.00.00.03,370,713,3491,410,561,6670.0Jamsostek0.00.00.00.00.00.00.00.00.00.0Taxes (PPh.21)0.00.00.00.00.00.00.00.00.00.00.00.00.00.0Meal allowance0.00.00.00.00.00.00.00.00.00.0Pulsa allowance0.00.00.00.00.00.00.00.00.00.0Others0.00.020.0220.00.00.00.02Job Risk Allowance0.00.00.00.00.00.00.00.00.00.0Operational Allowance293,158,11624,000,0000.0317,158,116317,158,116217,443,1820.00.00.099,714,934Housing Allowance372,542,8570.00.0372,542,857372,542,85722,131,8180.00.00.0350,411,039Hardship Allowance160,141,5590.00.0160,141,559160,141,5592,750,0000.00.00.0157,391,559153,821.48Leave Allowance477,027,06163,229,41014,452,0800.0554,708,551554,708,551358,837,0980.00.00.0195,871,4531,690.57Honorarium Expense1,634,0000.00.01,634,0001,634,00011,309,9420.00.00.0(9,675,942)2,893.20Overtime Charge (Expense) - in526,976,4240.00.0526,976,424526,976,42452,954,8660.00.00.0474,021,558564.17On Call Duty Expense0.00.00.00.00.00.00.00.00.00.0591,028.743,178.13Sport, Picnic & Social Activit5,220,0000.00.05,220,0005,220,00086,047,4000.00.00.0(80,827,400)794,580.322,006.73Recreation & sport0.00.00.00.00.00.00.00.00.00.01,385,609.06164,154.28Outsourcing Expense770,783,65497,766,1770.0868,549,831868,549,8311,623,886,1630.00.00.0(755,336,332)$13,398,839,610$1,587,371,888$14,986,211,4982,854,385,08043,141,531,05445,995,916,134295,179.4314,986,211,498Total Personnel Expenses16,350,379,4682,300,401,011150,610,41223,578,05018,824,968,94118,824,968,94119,288,039,4270.00.00.0(463,070,486)31,009,704,6360.0General and Administrative ExpenseHousing rent0.00.00.00.00.00.013,155,5570.00.00.0(13,155,557)Office Service charge8,000,0000.00.00.08,000,0008,000,0000.00.00.00.08,000,000Recruitment0.00.00.00.00.00.08,000,0000.00.00.0(8,000,000)Electricity and water299,113,323460,841,8920.01,273,738761,228,953761,228,953668,665,7460.00.00.092,563,207Telephone, fax and Internet233,597,117641,797,973137,5009,983,382885,515,972885,515,972588,883,8350.00.00.0296,632,137Cleaning and housekeeping0.00.00.00.00.00.00.00.00.00.00.0Repairs and maintenance45,364,9627,352,5000.00.052,717,46252,717,462225,400,7180.00.00.0(172,683,256)Insurance0.00.00.00.00.00.00.00.00.00.00.0Travelling expenses0.00.00.00.00.00.00.00.00.00.00.0Transportation expenses0.00.060,0000.060,00060,0000.00.00.00.060,000Stationery and office supplies0.00.00.00.00.00.00.00.00.00.00.0Printing and Photocopying cost0.00.00.00.00.00.08,086,9620.00.00.0(8,086,962)597,514,479Mailing and Postage0.00.00.00.00.00.07,444,0020.00.00.0(7,444,002)Office Building & Service Char802,061,826152,398,4980.03,897,226958,357,550958,357,550561,085,1520.00.00.0397,272,398Household Expense148,825,08517,357,8680.00.0166,182,953166,182,953105,978,1270.00.00.060,204,826Local Retribution - include La8,754,25215,594,0450.00.024,348,29724,348,2972,131,0000.00.00.022,217,297Office Equipment - price below251,920,5601,620,0000.00.0253,540,560253,540,56028,738,3700.00.00.0224,802,190Repairs & Maintenance of Housi45,722,25319,982,7500.0999,55066,704,55366,704,55315,823,6360.00.00.050,880,917Other Office/ Building Expense2,244,0003,265,0000.00.05,509,0005,509,00062,432,1850.00.00.0(56,923,185)0.00.00.00.00.00.00.00.00.0Vehicles rent.27,400,0000.00.00.027,400,00027,400,000122,318,4130.00.00.0(94,918,413)Fuel.35,067,889520,5850.00.035,588,47435,588,47452,244,1700.00.00.0(16,655,696)Toll & Parking.95,030,09824,223,0000.00.0119,253,098119,253,098147,888,6080.00.00.0(28,635,510)Police registration.1,500,000610,0000.00.02,110,0002,110,0000.00.00.00.02,110,000Service, Repair & Maintenance15,034,6007,725,9820.00.022,760,58222,760,58269,711,7760.00.00.0(46,951,194)Transportation - exclude duty133,912,17550,0000.01,541,300135,503,475135,503,475159,082,1000.00.00.0(23,578,625)Other Vehicles Expense.2,999,4010.00.00.02,999,4012,999,401607,0000.00.00.02,392,4010.00.00.00.00.00.00.00.00.00.00.00.00.00.0Memberships and subscriptions19,303,6440.00.00.019,303,64419,303,64425,795,3330.00.00.0(6,491,689)Donation, gifts and public rel67,984,75010,750,0000.00.078,734,75078,734,750102,503,3900.00.00.0(23,768,640)Professional fee378,078,1580.00.00.0378,078,158378,078,158916,330,0340.00.00.0(538,251,876)Office administrator expense0.00.00.00.00.00.00.00.00.00.00.0Tunjangan pernikahan & duka cita0.00.00.00.00.00.00.00.00.00.00.0Multimedia0.00.00.00.00.00.00.00.00.00.00.0Material installation0.00.00.00.00.00.00.00.00.00.00.0Legal expenses26,893,5120.025,550,0000.052,443,51252,443,512488,856,9450.00.00.0(436,413,433)Permit and installation0.00.00.00.00.00.00.00.00.00.00.0Recreation & sport404,557,0000.00.00.0404,557,000404,557,0000.00.00.00.0404,557,000Taxes444,350,6542,917,2000.00.0447,267,854447,267,85419,255,0130.00.00.0428,012,841Meeting52,845,675313,648123,322,8940.0176,482,217176,482,21761,950,6630.00.00.0114,531,554Miscellaneous270,290,803370,3000.0270,661,103270,661,10386,106,8040.00.00.0184,554,299Consumables0.04,050,0000.00.04,050,0004,050,000109,580,3490.00.00.0(105,530,349)Lunch & Dinner Expense0.00.00.00.00.00.02,592,2350.00.00.0(2,592,235)International Traveling.12,582,0750.00.00.012,582,07512,582,07572,899,3940.00.00.0(60,317,319)Domestic Traveling.340,283,0211,260,0009,697,4001,400,800352,641,221352,641,221420,106,2700.00.00.0(67,465,049)Representation & Entertainment66,013,84210,152,6910.00.076,166,53376,166,53388,627,3360.00.00.0(12,460,803)Stationery and Office Supplies307,152,73931,393,6000.0895,228339,441,568339,441,568250,530,7340.00.00.088,910,834Photocopy, Binding.160,044,41640,823,0350.01,569,660202,437,111202,437,111170,600,9320.00.00.031,836,179Insurance.69,225,7997,142,737182,2400.076,550,77776,550,777387,564,4530.00.00.0(311,013,676)0.00.00.00.00.025,5000.00.00.0(25,500)Stamp duty & Postages.26,184,30019,051,5000.00.045,235,80045,235,80037,502,1540.00.00.07,733,646Newspaper, Magazine Subscripti6,410,0003,990,0000.00.010,400,00010,400,00013,733,4090.00.00.0(3,333,409)Meeting expense.0.00.00.00.00.00.00.00.00.00.00.0license0.00.00.00.00.00.00.00.00.00.00.0Consumable Part0.00.00.00.00.00.00.00.00.00.0Total General and Administrative Expense4,808,747,9281,485,554,805158,950,03421,560,8856,474,813,6516,474,813,6516,102,238,3050.00.00.0372,575,3460.00.0Depreciation ExpensesBuilding534,701,366534,701,366534,701,366525,531,1950.00.00.09,170,171Office Equipment1,959,668,4511,959,668,4511,959,668,4512,442,870,2400.00.00.0(483,201,789)Machinery & equipment0.00.00.00.00.00.00.00.0Vechicles485,821,891485,821,891485,821,89166,592,3450.00.00.0419,229,546Building Infrastructure5,156,3135,156,3135,156,313(1,126,158)0.00.00.06,282,471Total Depreciation Expense2,985,348,0220.00.00.02,985,348,0222,985,348,0223,033,867,6220.00.00.0(48,519,600)0.0Overhead AllocationHead Office Expense0.00.00.00.0Total Overhead Allocation0.00.00.00.00.00.00.00.00.00.00.0TOTAL OPERATING EXPENSES24,193,041,6283,795,020,526310,810,44645,138,93528,344,011,53528,344,011,53529,520,196,2930.00.00.0(1,176,184,758)$4,515,749,6020.00.0INCOME FROM OPERATIONS2,956,567,6025,505,121,069575,963,53361,362,1289,099,014,3329,099,014,33219,407,644,4920.00.00.0(10,308,630,160)OTHER CHARGES (INCOME)Cost Of Project Last Year23,410,0000.00.023,410,00023,410,0001,487,471,2100.00.00.0(1,464,061,210)3,151,867,6430.00.00.00.00.00.00.0$(5,734,563,801)0.00.00.00.00.00.00.0(65,547,884)Loss (gain) on foreign exchange - net8,587,843(8,531,689)36,312,528(30,967,587)5,401,0945,401,0941,361,535,1100.00.00.0(1,356,134,016)0.00.00.00.00.00.00.00.00.00.00.00.00.00.0Interest income (expense)8,408,448,112(3,011,420)(1,413,550)13,039,9328,417,063,0748,417,063,074(7,000,089,516)0.00.00.015,417,152,5900.00.00.00.00.00.00.00.0Provision and Admin Bank213,959,4607,550,0001,874,7597,179,123230,563,342230,563,342(110,917,003)0.00.00.0341,480,3450( Loss) gain on disposal/sales(1,828,553,776)0.00.00.0(1,828,553,776)(1,828,553,776)0.00.00.00.0(1,828,553,776)0(18,229,847)Sales of Assets0.00.00.00.00.00.05,411,1440.00.00.0(5,411,144)0-74685167.71Others gain (Loss)297,893,1330.00.00.0297,893,133297,893,1333,403,431,1650.00.00.0(3,105,538,032)0(92,915,015)Tax Expense475,333,41643,916,9047,994,7060.0527,245,026527,245,026(1,256,546,539)0.00.00.01,783,791,5658,445,874,16908,324,148,059Others (Expense) income0.015,679,244(179,886,846)(442,367,948)(606,575,550)(606,575,550)(604,087,497)0.00.00.0(2,488,053)(1,379,427,824)00.00.00.00.00.00.00.00.00.0Other exp/income allocation cost0.00.00.00.00.00.00.00.00.00Equity in net loss (income) of subsidiaries0.00.0Equity in net [earning] / loss - SEN0.00.00.00.010.00.00.0(1)Equity in net [earning] / loss - GMN0.00.00.00.00.00.00.00.00.0Equity in net [earning] / loss - GKD0.00.00.00.065,547,8840.0(65,547,884)Equity in net [earning] / loss - Starbit0.00.00.00.00.00.0TOTAL OTHER (INCOME) EXPENSE7,599,078,18855,603,039(135,118,403)(453,116,480)7,066,446,3457,066,446,345(2,648,244,042)0.00.00.09,714,690,386-17238498750.08,790,296,220INCOME BEFORE TAX(4,642,510,586)5,449,518,030711,081,936514,478,6082,032,567,9872,032,567,98716,759,400,4500.00.00.0(593,939,773)0.0PROVISION FOR INCOME TAXCurrent0.0549,935,2721,055,78427,242,500578,233,557578,233,5575,300,249,3750.00.00.0(4,722,015,818)0.00.0Deffered(450,345,473)359,664,385199,628,441128,619,412237,566,766237,566,766251,340,2100.0(13,773,444)Total(450,345,473)909,599,658200,684,226155,861,912815,800,323815,800,3235,551,589,5850.00.00.0(4,735,789,263)NET INCOME AFTER TAX BEFORE MINORITY INTEREST(4,192,165,113)4,539,918,372510,397,710358,616,6951,216,767,6641,216,767,66411,207,810,8650.00.00.04,141,849,489Minority InterestEL31,815,96796,574,118924,394,167(827,820,048)(827,820,048)EL65,103,977EL989,654,174NET INCOME AFTER MINORITY INTEREST(4,192,165,113)4,539,918,372510,397,710358,616,6951,216,767,664319,310,474,588111,936,165,6921,120,193,54612,132,205,0310.00.00.03,314,029,441319,407,048,706111,936,165,6920.00.00.05,312,358,65999.96%99.00%75.00%4,538,102,405505,293,733268,962,5215,449,518,030711,081,936514,478,608(911,415,625)(205,788,203)(245,516,086)(1,362,719,914)

user:bhn bakuuser:allowanceuser:finished gooduser:wipuser:proyek dlm penyelesaianuser:proyek dlm penyelesaianuser:asuransiuser:pindah ke PIuser:aset kerja sama opersiuser:aset kerja sama opersiuser:others (selliing exp)user:Pemeliharaan peralatan kantoruser:Perjalanan Luar Negeriuser:Perpustakaanuser:Material Instalationuser:Administrativeuser:GAuser:bukannya mereka selalu telat lapor dan setor ya?Ko denda pajaknya bisa Rp 0 ya?user:aset kerja sama opersiagung:BOT masuk ke kdalam aset lain tidak lancar di dalam reportagung:prepaid exp + prepaid tax dijadikan satu account di dalam reportagung:project in progress + advance dijadikan satu account di dalam reportagung:pre-op masuk ke dalam aset lain2 tidak lancar di dalam reportagung:project in development masuk kedalam aset lain2 tidak lancar di dalam reportagung:security / guarantee deposit masuk kedalam aset lain2 tidak lancar di dalam reportagung:di dalam report diklasifikasikan sebagai beban transportasi dan perjalananagung:BOT masuk ke kdalam aset lain tidak lancar di dalam reportagung:pre-op masuk ke dalam aset lain2 tidak lancar di dalam reportagung:project in development masuk kedalam aset lain2 tidak lancar di dalam reportagung:employee loan masuk ke dalam aset lain2 tidak lancar di dalam reportagung:security / guarantee deposit masuk kedalam aset lain2 tidak lancar di dalam reportdimas prayogo:masih jadi jaminan atau tidak? Saldo sebenarnya brp?dimas prayogo:ini apa?dimas prayogo:masih jadi jaminan atau tidak? Saldo sebenarnya brp?agung:project in progress + advance dijadikan satu account di dalam reportagung:project in progress + advance dijadikan satu account di dalam reportagung:prepaid exp + prepaid tax dijadikan satu account di dalam reportagung:prepaid exp + prepaid tax dijadikan satu account di dalam reportagung:security / guarantee deposit masuk kedalam aset lain2 tidak lancar di dalam reportdimas prayogo:masih jadi jaminan atau tidak? Saldo sebenarnya brp?

Adjustment MKNPT MULTI KONTROL NUSANTARAPT MULTI KONTROL NUSANTARAPT MULTI KONTROL NUSANTARASUMMARY OF PAJESUMMARY OF PRJESUMMARY OF CAJEDecember 31, 2012December 31, 2012December 31, 2012NO.DESCRIPTIONDEBETCREDITP/LNODESCRIPTIONDEBETCREDITNODESCRIPTIONDEBETCREDITP/L-2,822,398,405C1Employee loan$1,654,378,847P1Rugi Selisih Kurs$331,888,934(331,888,934)other payable$1,654,378,847Kewajiban imbalan kerjaAccount Payable$331,888,934Peraktuaria5,440,197,968(jurnal untuk mencatat rugi selisih kurs atas hutang usaha)Perbook3,434,297,460P2Acccount receivable$1,255,626,452C2Due from GMN562,139,5132,005,900,508Laba selisih kurs$1,255,626,4521,255,626,452Salary Exp$562,139,513(jurnal untuk mencatat Laba selisih kurs atas Piutang usaha)employee benefit 20102,410,732,163P3Rugi Selisih Kurs$2,765,792,875(2,765,792,875)employee benefit 20113,857,171,460$4,152,032,000(294,860,540)Hutang bank BP dolar$2,765,792,875C3Due From SEN$17,577,3031,446,439,298(jurnal untuk mencatat rugi selisih kurs atas hutang Bank Bumiputera)Jamsostek Exp$17,577,3031,760,010,220P4Investasi SEN$2,446,966,872C4Due From Gmn3,153,864,016313,570,923Investasi STN$2,702,841,682Salary Exp$3,153,864,016AR Unbilled$1,976,336,114Investasi GMN$3,173,472,440C5Due From Gmn94,038,294(Jurnal untuk mencatat salah catat atas investasi yang masuk ke AR un billed)Jamsostek Exp$94,038,294P5Rugi Selisih Kurs0.0Hutang bank BP dolarC6Prepaid 25$89,887,674(jurnal untuk mencatat rugi selisih kurs atas hutang Bank Bumiputera)Beban lain-lain$89,887,674P6Bank Bumi putera$547,119,079Hutang bank Bumi putera$547,119,079P7Bank Artha Graha$342,185,219Hutang bank Artha Graha$342,185,219P8Employee benefit expense$717,734,540(717,734,540)Acrrued Employee benefit$717,734,540(jurnal atas aktuaria)P9Deferred tax asset$450,345,473Defered tax income$450,345,473450,345,473P10Advance supplier$395,422,266Laba selisih kurs$395,422,266395,422,266P11Ar Unbilled$254,367,777COGS$254,367,777(2,109,444,425)0.0Per aktuaria$4,152,032,000Per book$3,434,297,460$717,734,540RevaluasiTanah semananBook$846,810,600Hasil reval$3,434,330,000laba$2,587,519,400Tanah bandungBook$2,305,200,000Revaluasi$5,186,700,000Laba$2,881,500,000$5,469,019,4000.00.0

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CF MKNKosasih, Nurdiyaman, Tjahjo & RekanPT Multi Kontrol NusantaraCash Flow StatementDecember 31, 2012Cash Flow from Operating Activities20121Sales$123,759,674,259Total Cash and Cash Equivalent$(8,715,753,280)Cash received from customers$116,032,891,924Increase AR Third parties$20,986,352,504Short term investment$1,151,424,076Cash payment to suppliers and employees$(116,241,207,119)Increase AR Unbilled$(4,729,965,964)Total Account Receivable$(20,986,352,504)Cash payment to operating expenseDecrease Other AR Third parties$67,320,837AR other$(67,320,837)Sales and marketing exp$(24,193,041,628)$(140,434,248,747)Increase Advance Sales$(24,050,489,712)Total AR Unbilled$4,729,965,964Interest exp$8,408,448,112$(24,401,356,823)$116,032,891,924Total Inventories$1,821,076,193Other$297,893,133Total Project in Progress$(2,203,727,470)Taxation0.02COS$(96,610,065,028)Advance$21,732,105,564Provision$213,959,460Depresiasi$9,586,550,249Prepaid Exp$1,724,301,564Disposal sales$(1,828,553,776)Increase AP third parties$(852,584,201)Total Prepaid Taxes$12,900,252,863Taxes exp$475,333,416Decrease AP related parties0.0DTA$450,345,473ForexIncrease Acrrued Exp$11,329,610,577Total Due from Related Parties$16,920,009,663Cash receipt from operating income$(832,779,925)Increase Other AP third parties$6,378,570,042Total Investment in Shares on Associated Company$1Forex$8,587,843Decrease inventory$(1,821,076,193)FA$6,632,662,395Interest income$23,410,000Decrese advance to suppliers and employee$(21,732,105,564)Depr FA$(9,586,550,249)Others - net$(1)Decrease Prepayment$(14,624,554,427)Asset of Build Operating & Transfer Properties0.0Income from subsidiary0.0Increase tax payable$8,835,863,488Pre Op Exp$38,355,000sale of asset0.0Increase post employee benefit$294,860,540Total Project in Development$16,876,111,378Cash provided from operating activities$(16,802,278,636)Cash payment to acquisition Project in Development$(16,876,111,378)Deposit$496,234,777Asset of Build Operating & Transfer Properties0.0Employee Loan$667,878,841Cash flow from Financing ActivitiesDeferred Tax Liability0.0$44,581,019,410Decrease finance lease payable$(3,205,054,092)Cash payment to security deposit$(1,164,113,618)Cash payment to due from related parties$(16,920,009,663)Pre Op exp$(38,355,000)Bank Loan short term$32,981,831,347Cash receipt from bank loan$30,730,620,314Pencairan deposito$(1,151,424,076)Acc Payable$(852,584,201)cash receipt from due to related parties$19,311,787,570Project in progress$2,203,727,470AP Other$6,378,570,042Cash provided from financing activities$29,917,344,130Pembayaran pajak0.0Accrued Exp$11,329,610,577Decrease deferred tax assetTaxes Payable$8,835,863,488Cash flow from Investing activities$(116,241,207,119)Costumer Deposit$(24,050,489,712)Leasing Short term$(210,675,910)Cash receipt from short-term invetment0.0Due To$19,311,787,570Cash receipt from Advance invetment0.0Leasing Long term$(2,994,378,182)Cash payment to acquistion PPE$(6,632,662,395)Bank Loan Long Term$(2,251,211,033)DevidenDeviden Payable0.0Decrease deferred expenseEmployee benefit$294,860,540OthersDTL0.0Cash used by investing activities$(6,632,662,395)Equity$(4,192,165,113)$44,581,019,4100.0$44,581,019,413$2Increase$6,482,403,099Revenue$123,759,674,259Cash beginning$10,907,602,890Cost Of Revenue$96,610,065,028GP$27,149,609,231Cash ending$17,390,005,989Cash balance sheet$2,191,849,610Opex$24,193,041,628$15,198,156,379Income from Operation$2,956,567,602

Tax MKN PT MULTI KONTROL NUSANTARAPT MULTI KONTROL NUSANTARAPROVISION FOR INCOME TAXDEFERRED INCOME TAXPembayaran sewaPenyusutanDecember 31, 2012December 31, 2012Alcatel0.00.0December 2012Mobil40,833,33340,833,333Parent OnlyKonsolidasiMotor4,068,0003,955,000Fixed AssetCommercialFiscalTime DifferencesProfit before income (expenses) tax(4,642,510,586)2,032,567,9872,032,567,98744,901,33344,788,333Loss (income) of subsidiaries before Income Taxand effect of inter-company consolidationeliminating entries(6,675,078,573)(6,675,078,573)Depreciation Expense Desember 201211,756,197,25510,249,562,9031,506,634,352Temporary DifferenceEmployee Expenses294,860,540294,860,540Depreciation Expenses1,506,634,3521,506,634,352Depresiasi Sewa44,788,33344,788,333Principle Sewa(44,901,333)(44,901,333)1,801,381,8921,801,381,892Permanent DifferentEquity in net (earning)/ loss - SEN0.0Equity in net (earning)/ loss - GMN0.0Equity in net (earning)/ loss - STN0.0Equity in net (earning)/ loss - GKD0.00.0Donation67,984,75067,984,750Tax penalty565,221,090565,221,090Tax Art 211,827,901,3941,827,901,394Pulsa0.025%Kick back and flag fee0.0December 2011December 2012Interest income which subject toManfaat (beban) ditangguhkanfinal tax0.0Entertained0.0Penyisihan persediaan usang0.00.0Penyisihan piutang ragu-ragu0.00.02,461,107,2342,461,107,2340.0Penyisihan penyertaan saham yang tidak dapat dipulihkan0.00.0Imbalan kerja361,609,82473,715,135Taxable Income December 2012(380,021,460)(380,021,460)Sewa guna usaha(566,955,065)(28,250)Penyusutan aset tetap341,812,608376,658,588136,467,368450,345,4730.00.0Taxable income Income 2012 (rounded)(380,021,000)(380,021,000)0.0Aset pajak tangguhanDecember 2011December 2012CTRLPenyisihan persediaan usang2,330,790,2422,330,790,242Estimated taxable income ParentPenyisihan piutang ragu-ragu2,180,247,1602,180,247,16025% x(380,021,000)(95,005,250)(95,005,250)Penyisihan penyertaan saham yang tidak dapat dipulihkan10,000,00010,000,000Imbalan kerja964,292,8651,038,008,0000.0Estimated taxable income subsidiaries27,242,500sewa guna usaha(1,904,363,835)(1,904,392,085)Penyusutan aset tetap1,607,827,9641,984,486,5525,188,794,3965,639,139,86900Prepaid Tax Parent onlyPasal 22Pasal 234,267,824,271Pasal 251,491,141,0575,758,965,328Deferred tax asset450,345,473Provision for income tax450,345,473Prepaid Tax SubsidiariesPasal 22Pasal 230.058,612,808Pasal 25DTA SubsidiariesGMNRugi fiskal0.0Aset tetap26,928,393TotalSENRugi fiskal824,238,437824,238,437Rugi fiskalTax payable(5,853,970,578)(5,853,970,578)Aset tetap(304,515)26,623,878Aset tetapcontrol0.0(31,370,308)STNRugi fiskal(5,885,340,886)Aset tetapDiff(5,853,970,578)Control518,564,965Total DTA6,490,002,185Diff(6,403,905,851)Control199,628,443Summary Adjustment:Tax expense-current(95,005,250)Tax credit-PPh 234,267,824,271DTl SubsidiariesTax credit-PPh 251,491,141,057GMNEstimated income tax payable(5,853,970,578)SENSTN150,131,905ParentTotal DTA150,131,905Hutang Pajak 29 tahun 2010264,588,575Control0.0Baru bayar264,588,5750.0control(5,853,970,578)0.0KonsolidasiSTNHutang Pajak 29 tahun 20100.0Baru bayar0.00.0SENHutang Pajak 29 tahun 2010Baru bayar0.0control0.0(6,403,905,851)

Worksheet gmn(1)(1)0.00.0PT Graha Mult