Sewa dibayara dimuka diamortisasi berdasarkan metode garis lururs selama jangka

Sewa dibayara dimuka diamortisasi berdasarkan metode

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Sewa dibayara dimuka diamortisasi berdasarkan metode garis lururs selama jangka waktu sewa. Mulai tanggal 1 Januari 2011, perusahaan mengadopsi PSAK No. 50 (revisi 2006) "Instrumen Keuangan : Penyajian dan Pelaporan". PSAK No. 50 (Revisi 2006) dan PSAK No. 55 (revisi 2011), Instrumen Keuangan : Pengakuan dan Pengukuran" PSAK No. 55 (revisi 2011). Penerapan PSAK revisi ini dilakukan secara prospektif. Biaya transaksi atas kontrak pembiayaan yang sudah terjadi pada saat standar diterapkantidak diperhitungkan dalam perhitungan suku bunga efektif dari kontrak tersebut. Penggunaan Estimasi 14
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. CATATAN ATAS LAPORAN KEUANGAN TANGGAL 31 DESEMBER 2019 DAN 2018 31 Desember 2019 31 Desember 2018 3 KAS DAN SETARA KAS Rp Rp Kas - Kas 87.765.068 166.375.547 87.765.068 166.375.547 Bank Giro - PT. Bank Central Asia, Tbk. 549.539.271 301.943.167 - PT. Bank Mandiri (Persero) Tbk. 390.736.264 1.672.435.835 - PT. Bank CIMB Niaga 61.090.880 122.001.433 - PT. Bank Mega 68.444.122 54.286.636 - PT. Bank Mandiri (Persero) Tbk. (USD) 3.299.526.454 366.037.728 Deposito Berjangka 1-3 Bulan - PT. Bank BPTN Syariah - 1.000.000.000 - PT. Bank Mandiri Syariah - 2.002.000.000 4.369.336.991 5.518.704.799 Jumlah Kas dan Setara Kas 4.457.102.059 5.685.080.346 Saldo giro valas terdiri dari: - PT. Bank Mandiri (Persero) Tbk. (USD) 237.358,93 25.277,10 (Lihat catatan 2.c dan 2.d) Suku bunga rata-rata per tahun untuk Bank tahun 2019 dan 2018 adalah sebesar 2% - 5% untuk rekening rupiah dan 0,5% untuk rekening Dollar AS. Suku bunga per tahun deposito berjangka adalah sebesar 6% - 7,25% untuk tahun 2019 dan 2018. 15
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. CATATAN ATAS LAPORAN KEUANGAN TANGGAL 31 DESEMBER 2019 DAN 2018 31 Desember 2019 31 Desember 2018 4 PIUTANG USAHA Rp Rp Pihak Domestik : Pihak Counter & Retail : - Matahari Dept. Store 4.427.707.214 4.495.462.527 - Ramayana Dept. Store 2.376.891.039 2.926.042.008 - Borobudur Dept. Store 499.174.244 650.931.915 - Yogya Dept. Store 493.910.201 569.933.706 - Ada Swalayan 364.013.268 408.582.580 - Rita Dept. Store 297.965.093 337.565.570 - Chandra Super Store 186.834.328 281.329.998 - Suzuya Padang 155.704.043 143.804.542 - Moro Dept. Store 51.109.295 51.246.590 - Retail dan Lainnya 81.515.168 71.313.203 - Trona Dept. Store. 65.126.924 63.553.127 - Asia Dept. Store 25.316.834 31.901.917 - Star Dept. Store 25.591.690 39.446.460 - Mega Dept. Store 25.612.597 39.967.225 - Golden Truly 4.221.488 55.965.217 9.080.693.426 10.167.046.585 Pihak Internasional : - FOS 1.287.603.340 1.341.326.807 1.287.603.340 1.341.326.807 Jumlah Piutang Usaha 10.368.296.766 11.508.373.392 Berdasarkan Mata Uang : - Rupiah 9.080.693.426 10.167.046.585 - Dollar US 1.287.603.340 1.341.326.807 Jumlah Piutang Usaha 10.368.296.766 11.508.373.392 Analisa Umur Piutang Usaha Adalah Sebagai Berikut : 1. Domestik - Belum jatuh tempo 8.321.122.810 9.025.311.530 - 1-30 hari 575.039.592 924.353.684 - 31-60 hari 159.640.185 193.306.355 - 61-90 hari 24.890.839 24.075.016 Jumlah Piutang Domestik 9.080.693.426 10.167.046.585 16
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PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk. CATATAN ATAS LAPORAN KEUANGAN TANGGAL 31 DESEMBER 2019 DAN 2018 31 Desember 2019 31 Desember 2018 4 PIUTANG USAHA - LANJUTAN Rp Rp 2. Internasional - Lebih dari 1 tahun 1.287.603.340 1.341.326.807 Jumlah Piutang Internasional 1.287.603.340 1.341.326.807 3. Cadangan Penurunan Nilai - Saldo Awal 268.265.300 268.265.300 - Penurunan Nilai Tahun Berjalan 259.743.792 - Jumlah Cadangan Penurunan Nilai 528.009.092 268.265.300 Jumlah Piutang Usaha 9.840.287.674 11.240.108.092 5 PIUTANG LAIN-LAIN - Piutang Karyawan Dan Lain-Lain 1.239.015.801 1.080.205.926 1.239.015.801 1.080.205.926 6 PERSEDIAAN - Barang Jadi 55.825.011.869 44.201.581.976 - Bahan Baku dan Bahan Pembantu 4.052.010.873 9.314.545.189 - Barang Dalam Proses 4.815.847.983 3.043.166.225 - Suku Cadang dan Lain-Lain 419.316.681 428.750.683 65.112.187.406 56.988.044.073 Manajemen perusahaan berkeyakinan bahwa penyisihan penurunan nilai piutang usaha pada tahun 2019 sudah memadai.
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