Académique Documents
Professionnel Documents
Culture Documents
Daftar Isi
Table of Contents
Halaman/
Page
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1-2
Statements of Income
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6-7
8 - 69
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30 Juni 2011/
June 30, 2011
Catatan/
Notes
31 Desember 2010/
December 31, 2010
ASET
ASET LANCAR
Kas dan setara kas
Piutang
Usaha
Pihak hubungan berelasi
Pihak ketiga
Lain-lain
Persediaan - bersih
Pajak Pertambahan Nilai
dibayar di muka - bersih
Bagian lancar biaya sewa
dibayar di muka
Aset lancar lainnya
Total Aset Lancar
ASSETS
301.412
7.081
338.740
37.454
1.340.136
2b,3,23,25
2c
4,25
2d,19
2d,19,25
2e,5,9,17
53.152
145.554
34.928
2f,2i,6
19
2.258.457
2.272.111
TOTAL ASET
4.530.568
11.183
213.890
21.415
1.328.986
CURRENT ASSETS
Cash and cash equivalents
Accounts receivable
Trade
Related party
Third parties
Others
Inventories - net
18.800
124.678
11.309
2.165.078
434.817
1.524.170
2d,2g,2h,
2i,7,9,12,
13,18,19
1.464.781
499.411
29.132
31.628
7.695
2f,2i,6
2g,2j
2o,11
2d,19,25
446.427
31.312
9.001
4.842
NON-CURRENT ASSETS
Financial assets available for sale
Fixed asset - net of
accumulated depreciation of
Rp897,474 in 2011 and
Rp767,376 in 2010
Prepaid rent - net of
current portion
Deferred charges - net
Estimated claims for tax refund
Other non-current assets
2.097.851
4.262.929
TOTAL ASSETS
180.075
2t,8,25
26
141.488
31 Desember 2010/
December 31, 2010
320.000
19.627
2.041.011
87.682
60.123
100.629
3.612
147.312
49.868
-
9,25
10,25
2d,19
23,25
11
25
2i,7,13
7,12,25
2d,2k,2m,
19,21a,21b
15,25
2.829.864
22.590
5.539
376.460
2o,11
449.250
10.640
1.930.987
92.778
8.756
26.627
988
113.250
CURRENT LIABILITIES
Short-term bank loans
Accounts payable
Trade
Related parties
Third parties
Others
Taxes payable
Accrued expenses
Current portion of
long-term liabilities:
Finance lease payables
Bank loans
Unearned revenue
22.126
120.112
Dividend Payable
2.775.514
20.476
NON-CURRENT LIABILITIES
Deferred tax liabilities - net
Long-term liabilities - net of
current portion:
Finance lease payables
Bank loans
Unearned revenue
1.183
287.687
25.720
2i,7,13
7,12,25
2d,2k,2m,
19,21a,21b
82.257
2p,20
69.147
402.309
3.177.823
Total Liabilities
512.566
3.342.430
26
23.816
343.177
97.251
143.325
14
2l
2t
343.177
97.251
104.738
3.000
601.385
15
2.000
537.940
EQUITY
Equity Attributable to Owners of
the Company
Share capital - Rp100 par value
per share
Authorized
12,000,000,000 shares
Issued and fully paid 3,431,777,000 shares
in 2011 and 2010
Additional paid-in capital - net
Other components of equity
Retained earnings
Appropriated
Unappropriated
Total Ekuitas
1.188.138
1.085.106
Total Equity
TOTAL LIABILITAS
DAN EKUITAS
4.530.568
4.262.929
TOTAL LIABILITIES
AND EQUITY
30 Juni 2011/
June 30, 2011
PENDAPATAN
Catatan/
Notes
30 Juni 2010/
June 30, 2010
(7.115.593)
2d,2k,2m,
16,19,21a,
21b,26
2d,2m,
17,19,26
1.227.356
26
878.143
2d,2m,2p,6,
20,21c
2d,19
2m,2g,7
8.342.949
6.132.259
(5.254.116)
(999.448)
(140.258)
9.777
9.003
4.344
8.473
2g,2n,2o,11
(714.192)
(125.810)
6.608
6.598
5.485
5.211
LABA USAHA
119.247
26
62.043
Pendapatan keuangan
Biaya keuangan
1.418
(46.264)
9,12,13
1.416
(23.506)
74.401
26
39.953
(7.841)
(2.115)
(9.956)
REVENUE
COST OF SALES
GROSS PROFIT
Finance income
Finance costs
INCOME FOR THE PERIOD
BEFORE TAX
CORPORATE INCOME
TAX EXPENSE
2o,11
(10.782)
4.536
Current
Deferred
26
(6.246)
64.445
26
33.707
18,78
2r,22
9,82
30 Juni 2011/
June 30, 2011
LABA BERSIH PERIODE BERJALAN
64.445
Catatan/
Notes
26
30 Juni 2010/
June 30, 2010
33.707
38.587
PENDAPATAN KOMPREHENSIF
LAIN PERIODE BERJALAN
38.587
TOTAL PENDAPATAN
KOMPREHENSIF PERIODE
BERJALAN
2t
103.032
33.707
64.445
-
33.707
-
64.445
33.707
103.032
-
33.707
-
103.032
33.707
Catatan/
Notes
Saldo, 1 Januari 2010
Laba bersih periode berjalan
Aset Keuangan
Tersedia
untuk Dijual/
Available for - Sale
Financial
Assets
Tambahan Modal
Disetor - Bersih/
Additional Paid-in
Capital - Net
343.177
97.251
Saldo Laba/
Retained Earnings
Telah Ditentukan
Penggunaannya/
Appropriated
Belum Ditentukan
Penggunaannya/
Unappropriated
Total
Ekuitas/
Total Equity
107
1.000
449.558
891.093
33.707
33.707
2t
106
106
15
1.000
(1.000)
15
(46.329)
(46.329)
Cash dividend
343.177
97.251
213
2.000
435.936
878.577
343.177
97.251
104.738
2.000
537.940
1.085.106
64.445
64.445
2t
38.587
38.587
15
1.000
(1.000)
343.177
97.251
143.325
3.000
601.385
1.188.138
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan
keuangan secara keseluruhan.
30 Juni 2011/
June 30, 2011
ARUS KAS DARI
AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Penghasilan bunga
Pembayaran kas kepada pemasok
Pembayaran kas untuk gaji, upah
dan kesejahteraan karyawan
Pembayaran kas untuk:
Beban usaha
Beban keuangan
Pajak penghasilan
Penerimaan kas dari kegiatan
usaha lainnya
Kas Bersih yang Diperoleh
dari Aktivitas Operasi
ARUS KAS DARI
AKTIVITAS INVESTASI
Hasil penjualan aset tetap
Perolehan:
Aset tetap
Sewa jangka panjang
Biaya ditangguhkan
Kas Bersih yang Digunakan
untuk Aktivitas Investasi
Catatan/
Notes
30 Juni 2010/
June 30, 2010
(508.361)
(371.546)
(275.661)
(46.264)
(24.864)
(257.959)
(23.506)
(19.807)
142.076
32.145
348.105
151.397
8.101.846
1.417
(7.042.084)
6.086.572
1.416
(5.295.918)
13.970
12.256
(221.129)
(141.854)
(2.196)
(340.153)
(197.065)
(5.008)
(529.970)
(351.209)
6.455.000
200.000
11.820.000
-
(6.585.000)
(79.028)
(120.112)
(1.161)
(11.555.000)
(17.628)
(852)
(130.301)
246.520
KENAIKAN/(PENURUNAN) BERSIH
KAS DAN SETARA KAS
(133.405)
(132.053)
NET INCREASE/(DECREASE) IN
CASH AND CASH EQUIVALENTS
434.817
387.885
301.412
255.832
15
30 Juni 2011/
June 30, 2011
Catatan/
Notes
30 Juni 2010/
June 30, 2010
3.373
7.134
824
2i
2g,7
1.
UMUM
a.
1.
Pendirian Perusahaan
GENERAL
a.
1.
UMUM (lanjutan)
a.
1.
GENERAL (continued)
a.
The mini-market networks consist of minimarket, under direct ownership and under
franchise agreements, with number of minimarket as follows:
2011
Milik sendiri
Kerjasama waralaba
b.
2010
3.776
1.449
3.034
1.041
b.
c.
:
:
:
:
Komisaris Independen
Dewan Direksi
Presiden Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
:
:
:
:
:
:
:
:
Direct ownership
Franchise agreement
Djoko Susanto
Budiyanto Djoko Susanto
Imam Santoso Hadiwidjaja
Komisaris Jendral Polisi (Purn)
Drs. Ahwil Loetan, S.H.,MBA,MM
Mayor Jendral Polisi (Purn)
Sudrajat
:
:
:
:
Board of Commissioners
President Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
Independent Commissioner
:
:
:
:
:
:
:
:
Board of Directors
President Director
Director
Director
Director
Director
Director
Director
Director
1.
UMUM (lanjutan)
c.
1.
GENERAL (continued)
c.
:
:
:
:
:
:
:
:
Dewan Direksi
President Direktur
Wakil Presiden Direktur
Direktur
Direktur
Direktur
Direktur
Direktur
:
:
:
:
:
:
:
:
:
:
Audit Committee
Chairman
Member
Member
Dewan Komisaris
Presiden Komisaris
Wakil Presiden Komisaris
Komisaris
Komisaris Independen
Komisaris Independen
Djoko Susanto
Glenn T. Sugita
Budiyanto Djoko Susanto
Imam Santoso Hadiwidjaja
Hanafiah Djajawinata
10
:
:
:
:
:
Board of Commissioners
President Commissioner
Vice President Commissioner
Commissioner
Independent Commissioner
Independent Commissioner
:
:
:
:
:
:
:
Board of Directors
President Director
Vice President Director
Director
Director
Director
Director
Director
1.
UMUM (lanjutan)
c.
1.
GENERAL (continued)
c.
:
:
:
:
:
:
Audit Committee
Chairman
Member
Member
11
2.
b.
2.
SUMMARY
POLICIES
a.
SIGNIFICANT
ACCOUNTING
b.
OF
c.
12
2.
d.
e.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
d.
Persediaan
e.
Inventories
Inventories are stated at the lower of cost or
net realizable value. Cost is determined by
moving-average method which includes all
costs that occur to get this inventories to the
location and current conditions. Net realizable
value is the estimated selling price in the
ordinary course of business, less estimated
cost of completion and the estimated cost
necessary to make the sale. Allowance for
inventory obsolescence and losses is provided
based on a review of the condition of the
inventories at the end of the year.
ACCOUNTING
f.
Prepaid Rent
Prepaid rent is amortized using the straightline method over the rental period. The current
portion of the prepaid rent to be charged to
operation within 1 (one) year is presented as
part of current assets.
13
2.
2.
Aset Tetap
1)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
Fixed Assets
1)
Kepemilikan Langsung
ACCOUNTING
Direct Ownership
Penyusutan
dihitung
dengan
menggunakan metode garis lurus selama
umur manfaat aset tetap yang diestimasi
sebagai berikut:
Tahun/Years
Bangunan dan prasarana
Peralatan dan inventaris
Kendaraan
2)
20 dan/and 5
5
5
Construction in Progress
Construction in progress are stated at cost
and presented as part of the fixed assets.
The accumulated costs will be reclassified
to the appropriate fixed assets account
when the construction is substantially
completed and the asset is ready for its
intended use.
14
g.
Aset Tetap
3)
h.
2. SUMMARY OF SIGNIFICANT
POLICIES (continued)
g.
h.
Fixed Assets
3)
ACCOUNTING
Sewa
i.
Lease
The Company applied the PSAK No. 30
(Revised 2007) Leases supersedes PSAK
No. 30 (1990) Accounting for Leases. Based
on PSAK No. 30 (Revised 2007), the
determination of whether an arrangement is, or
contains a lease is based on the substance of
the arrangement at inception date and whether
the fulfillment of the arrangement is dependent
on the use of a specific asset and the
arrangement conveys a right to use the asset.
Under this revised PSAK, leases that transfer
substantially to the lessee all the risks and
rewards incidental to ownership of the leased
item are classified as finance leases.
Moreover, leases which do not transfer
substantially all the risks and rewards
incidental to ownership of the leased item are
classified as operating leases.
15
2.
i.
2.
Sewa (lanjutan)
SUMMARY OF SIGNIFICANT
POLICIES (continued)
i.
ACCOUNTING
Lease (continued)
i)
i)
ii)
Dalam
sewa
operasi,
Perusahaan
mengakui pembayaran sewa sebagai
beban dengan dasar garis lurus (straightline basis) selama masa sewa.
ii)
16
2.
j.
2.
Biaya Ditangguhkan
SUMMARY OF SIGNIFICANT
POLICIES (continued)
j.
l.
Deferred Charges
Costs incurred related to the acquisition of
software application are deferred and
amortized using the straight-line method over
5 (five) years, while costs incurred related to
the acquisition of business licenses are
deferred and amortized using the straight-line
method over the benefited period.
ACCOUNTING
Penghasilan Ditangguhkan
k.
Deferred Income
l.
17
2.
2.
n.
o.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
ACCOUNTING
Pendapatan
adalah
penghasilan
yang
diperoleh dari penjualan produk dan jasa
termasuk
amortisasi
atas
penghasilan
tangguhan dari kontrak atas kegiatan promosi
(Catatan 2k), setelah dikurangi retur dan
potongan penjualan. Penghasilan diakui pada
saat penyerahan barang dagangan kepada
pelanggan.
n.
Foreign
Currency
Balances
Transactions
and
Pajak Penghasilan
o.
Income Tax
Pajak
tangguhan
dihitung
dengan
menggunakan tarif pajak yang berlaku atau
secara substansial telah berlaku pada tanggal
neraca. Perubahan nilai tercatat aset dan
liabilitas pajak tangguhan yang disebabkan
oleh perubahan tarif pajak dibebankan pada
tahun berjalan, kecuali untuk transaksitransaksi yang sebelumnya telah langsung
dibebankan atau dikreditkan ke ekuitas.
18
2.
o.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
o.
ACCOUNTING
p.
19
2.
q.
2.
Pelaporan Segmen
Perusahaan mengklasifikasikan
segmen sebagai berikut:
SUMMARY OF SIGNIFICANT
POLICIES (continued)
q.
(i)
r.
Penggunaan Estimasi
s.
Use of Estimates
The preparation of financial statements in
conformity with generally accepted accounting
principles in Indonesia requires management
to make estimations and assumptions that
affect amounts reported therein. Due to the
inherent uncertainty in making estimates,
actual results reported in future periods may
be based the amounts that differ from those
estimates.
Segment Reporting
The Company classifies its segment reporting
as follows:
pelaporan
(i)
r.
ACCOUNTING
Instrumen Keuangan
t.
Financial Instruments
Starting January 1, 2010, the Company
adopted PSAK No. 50 (Revised 2006)
Financial Instruments: Presentation and
Disclosures (PSAK No. 50) and PSAK
No. 55 (Revised 2006) Financial Instruments:
Recognition
and
Measurement
(PSAK No. 55). These revised PSAKs, have
been applied prospectively. The transaction
costs of those already existing contracts at the
time these standards were adopted were not
considered in the calculation of effective
interest of such contracts.
20
2.
t.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
Aset keuangan
ACCOUNTING
Financial assets
21
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Initial recognition
(continued)
and
measurement
(a)
22
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Subsequent measurement
Penghentian pengakuan
Derecognition
23
2.
t.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
24
2.
t.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
25
2.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
ACCOUNTING
Initial recognition
(continued)
and
measurement
Subsequent measurement
Setelah
pengakuan
awal,
liabilitas
keuangan diukur pada biaya perolehan
diamortisasi menggunakan tingkat bunga
efektif. Keuntungan dan kerugian diakui di
laporan laba rugi pada saat hutang bank
dan hutang jangka panjang tersebut
dihentikan pengakuannya atau diturunkan
nilainya melalui proses amortisasi.
Penghentian pengakuan
Derecognition
Liabilitas
keuangan
dihentikan
pengakuannya ketika
liabilitas
yang
ditetapkan dalam kontrak dihentikan atau
dibatalkan atau kadaluwarsa.
26
2.
t.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
t.
St
u.
ACCOUNTING
u.
27
2.
u.
2.
SUMMARY OF SIGNIFICANT
POLICIES (continued)
u.
ACCOUNTING
PSAK
No.
60 Instrumen
Keuangan:
Pengungkapan, mensyaratkan pengungkapan
dalam laporan keuangan yang memungkinkan
para
pengguna
untuk
mengevaluasi
signifikansi instrumen keuangan atas posisi
dan kinerja keuangan; dan jenis dan besarnya
risiko yang timbul dari instrumen keuangan
yang mana entitas terekspos selama periode
dan pada akhir periode pelaporan, dan
bagaimana entitas mengelola risiko-risiko
tersebut.
28
3.
3.
31 Desember 2010/
December 31, 2010
119.811
105.549
680
307
Cash on hand
Rupiah
United States dollar (Note 23)
(US$79,060 in 2011 and
US$34,163 in 2010)
170.910
8.011
100
72.217
2.956
-
983
296
563
626
297
224
58
-
614
16
1
301.412
182.807
142.010
50.000
40.000
20.000
252.010
301.412
434.817
Total
Total
29
4.
PIUTANG USAHA
4.
31 Desember 2010/
December 31, 2010
7.081
338.740
11.183
213.890
Total
345.821
225.073
Total
31 Desember 2010/
December 31, 2010
7.081
11.183
Related party:
Current
Pihak ketiga:
Lancar
1 - 30 hari
31 - 60 hari
61 - 90 hari
Lebih dari 90 hari
198.408
135.104
4.352
861
15
165.823
44.549
2.893
393
232
Third parties:
Current
1 - 30 days
31 - 60 days
61 - 90 days
More than 90 days
338.740
213.890
Total
345.821
225.073
Total
Berdasarkan
hasil
penelaahan
terhadap
kemungkinan tidak tertagihnya piutang masingmasing pelanggan pada akhir periode, manajemen
Perusahaan berkeyakinan bahwa seluruh piutang
tersebut
dapat
ditagih,
oleh
karenanya,
Perusahaan
tidak
membentuk
cadangan
penurunan nilai.
30
5.
PERSEDIAAN - BERSIH
5.
31 Desember 2010/
December 31, 2010
948.172
396.576
885.338
446.172
Food
Non-food
1.344.748
1.331.510
(4.612)
(2.524)
Persediaan - bersih
1.340.136
1.328.986
Inventories - net
6.
INVENTORIES - NET
31 Desember 2010/
December 31, 2010
2.524
10.225
(8.137)
2.514
13.001
(12.991)
4.612
2.524
Beginning balance
Provision during the period
Write-off of inventories
Ending balance
6.
PREPAID RENT
The Company entered into several rental
agreements for its stores and buildings for rental
periods from 12 (twelve) months to 180 (one
hundred eighty) months, which were paid in
advance. These rentals will expire in various dates
between 2011 and 2025 and some of these rentals
are subject for renewal upon their expiry.
31
6.
6.
31 Desember 2010/
December 31, 2010
644.965
(145.554)
571.105
(124.678)
Prepaid rent
Less current portion
499.411
446.427
Long-term portion
7.
30 Juni 2010/
June 30, 2010
64.244
3.750
44.368
2.136
Total
67.994
46.504
Total
ASET TETAP
7.
FIXED ASSETS
Details of fixed assets are as follows:
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Saldo Akhir/
Ending
Balance
Cost
Direct Ownership
Land
Buildings and infrastructures
Equipment, furniture and fixtures
Vehicles
229.566
938.486
934.016
115.715
200
70.643
87.103
8.891
8.183
13.319
10.101
2.709
229.766
1.000.946
1.007.799
117.214
2.217.783
166.837
31.603
2.709
2.355.725
Total
Aset Sewaan
Kendaraan
6.123
9.686
(2.709)
13.100
Leased Assets
Vehicles
8.251
44.606
39
52.818
Construction in Progress
Buildings
2.232.157
221.129
31.643
2.421.643
Total Cost
Akumulasi Penyusutan
Kepemilikan Langsung
Bangunan dan prasarana
Peralatan dan inventaris
Kendaraan
281.279
413.472
70.498
66.266
78.499
7.709
5.699
9.225
8.275
1.623
341.846
482.745
71.556
Accumulated Depreciation
Direct Ownership
Buildings and infrastructures
Equipment, furniture and fixtures
Vehicles
Total
765.249
152.474
23.199
1.623
896.147
Total
2.127
822
(1.623)
1.326
Leased Assets
Vehicles
767.376
153.296
23.199
897.473
1.524.170
Aset Sewaan
Kendaraan
Total Akumulasi Penyusutan
Nilai Buku
1.464.781
32
7.
tetap
7.
adalah
sebagai
berikut:
Penambahan/
Additions
Pengurangan/
Deductions
Reklasifikasi/
Reclassifications
Saldo Akhir/
Ending
Balance
193.074
606.167
629.089
95.425
36.492
252.890
334.777
27.553
10.188
29.850
10.236
89.617
2.973
229.566
938.486
934.016
115.715
Cost
Direct Ownership
Land
Buildings and infrastructures
Equipment, furniture and fixtures
Vehicles
1.523.755
651.712
50.274
92.590
2.217.783
Total
6.725
2.371
(2.973)
6.123
Leased Assets
Vehicles
97.868
(89.617)
8.251
Construction in Progress
Buildings
1.530.480
751.951
50.274
2.232.157
Total Cost
Akumulasi Penyusutan
Kepemilikan Langsung
Bangunan dan prasarana
Peralatan dan inventaris
Kendaraan
184.888
304.144
65.782
102.840
124.527
12.980
6.449
15.199
10.113
1.849
281.279
413.472
70.498
Accumulated Depreciation
Direct Ownership
Buildings and infrastructures
Equipment, furniture and fixtures
Vehicles
Jumlah
554.814
240.347
31.761
1.849
765.249
Total
2.127
Leased Assets
Vehicles
767.376
1.464.781
Jumlah
Aset Sewaan
Kendaraan
Aset dalam Penyelesaian
Bangunan
Jumlah Biaya Perolehan
Aset Sewaan
Kendaraan
2.719
1.257
557.533
241.604
31.761
Nilai Buku
972.947
a.
a.
b.
(1.849)
30 Juni 2010/
June 30, 2010
133.927
19.365
91.670
14.525
Total
153.292
106.195
Total
b.
30 Juni 2010/
June 30, 2010
13.970
(4.967)
12.256
(5.658)
Proceeds
Net book value
9.003
6.598
33
7.
7.
c.
d.
d.
e.
e.
f.
f.
g.
g.
34
8.
8.
In
connection
with
MUIs
Extraordinary
Shareholders General Meeting held on August 3,
2010, MUIs shareholders approved, among
others:
Pada tanggal-tanggal
30 Juni 2011 dan 31
Desember 2010, harga pasar saham MIDI di Bursa
Efek Indonesia ditutup dengan harga masingmasing sebesar Rp490 dan Rp385 per lembar
saham.
35
9.
9.
BCA
BCA
30 Juni 2011/
June 30, 2011
31 Desember 2010/
December 31, 2010
140.000
30.000
449.250
-
Total
170.000
449.250
Total
1.
1.
2.
2.
36
9.
9.
3.
3.
1.
1.
2.
2.
1.
1.
2.
2.
37
9.
9.
38
9.
9.
Mempertahankan
Hak
atas
Kekayaan
Intelektual, antara lain hak cipta, paten dan
merek yang telah atau akan dimiliki oleh
Perusahaan,
termasuk
merek
dagang
Alfamart.
be
1)
1)
2)
2)
3)
3)
39
9.
9.
40
9.
9.
Bank Mandiri
Bank Mandiri
100.000
50.000
Total
150.000
Total
41
9.
9.
Mempertahankan
Hak
atas
Kekayaan
Intelektual, antara lain hak cipta, paten dan
merek yang telah atau akan dimiliki oleh
Perusahaan,
termasuk
merek
dagang
Alfamart.
be
1)
1)
Earnings
Before
Interest,
Tax,
Depreciation and Amortization (EBITDA)
to Interest Ratio to be not less than 2
(two) times which shown in quarterly
financial statements.
2)
2)
3)
3)
42
31 Desember 2010/
December 31, 2010
19.627
10.640
Pihak ketiga:
PT Tigaraksa Satria Tbk
PT Unilever Indonesia Tbk
PT Indomarco Adi Prima
PT Coca Cola Distribution Indonesia
PT Nestle Indonesia
PT Arta Boga Cemerlang
PT Salim Ivomas Pratama
PT Frisian Flag Indonesia
PT Tirta Investama Tbk
PT Tempo
PT Enseval Putera Megatrading Tbk
PT Unirama Duta Niaga
PT Sayap Mas Utama
PT Nippon Indosari Corpindo Tbk
PT Heinz ABC Indonesia
PT Smart Tbk
PT Nirwana Lestari
Lain-lain (masing-masing di
bawah Rp20 miliar)
139.985
94.454
78.821
74.525
61.283
60.186
39.797
39.774
39.024
36.564
35.060
32.252
31.145
29.891
29.780
22.741
20.323
120.850
90.299
72.409
56.747
95.266
57.079
21.957
56.560
34.169
30.075
43.041
26.083
38.268
25.516
8.683
18.676
17.957
1.175.406
1.117.352
2.041.011
1.930.987
2.060.638
1.941.627
31 Desember 2010/
December 31, 2010
7.074
10.421
1.739
393
-
8.547
1.118
857
118
Related parties:
Current
1 - 30 days
31 - 60 days
61 - 90 days
More than 90 days
19.627
10.640
43
31 Desember 2010/
December 31, 2010
Pihak ketiga:
Lancar
1 - 30 hari
31 - 60 hari
61 - 90 hari
Lebih dari 90 hari
1.911.715
58.698
42.080
20.620
7.898
1.852.007
31.923
26.188
12.307
8.562
Third parties:
Current
1 - 30 days
31 - 60 days
61 - 90 days
More than 90 days
2.041.011
1.930.987
2.060.638
1.941.627
11. PERPAJAKAN
a.
11. TAXATION
a.
b.
31 Desember 2010/
December 31, 2010
Pajak penghasilan:
Pasal 21
Pasal 23
Pasal 25
Pasal 4(2)
Pajak Pertambahan Nilai
1.241
393
6.350
6.297
45.842
3.734
305
746
3.971
-
Income taxes:
Article 21
Article 23
Article 25
Article 4(2)
Value Added Tax
Total
60.123
8.756
Total
b.
30 Juni 2010/
June 30, 2010
Periode berjalan
Tangguhan
(7.841)
(2.115)
(10.782)
4.536
Current
Deferred
(9.956)
(6.246)
44
30 Juni 2011/
June 30, 2011
Laba sebelum pajak penghasilan
badan seperti yang disajikan
dalam laporan laba rugi
Beda temporer:
Beban kesejahteraan karyawan
Laba penjualan aset tetap
Penyusutan aset sewaan
Bunga hutang sewa pembiayaan
Penyisihan atas persediaan
usang dan hilang
Penyusutan aset tetap
Pembayaran hutang sewa
pembiayaan
Beda temporer - bersih
Beda tetap:
Retribusi
Gaji, upah dan kesejahteraan
karyawan
Beban bunga yang tidak dapat
dikurangkan
Penghasilan yang
pajaknya bersifat final:
Sewa tempat
Bunga deposito dan jasa giro
Lain-lain
Beda tetap - bersih
Penghasilan kena pajak
30 Juni 2010/
June 30, 2010
74.401
39.953
13.028
916
822
-
13.384
(2.904)
652
-
(22.749)
(475)
(8.458)
8.001
(990)
18.143
901
110
3.270
2.264
(160.226)
(1.177)
(1.140)
(158.372)
(92.429)
45
846
(58.696)
(60.639)
(1.277)
(600)
Taxable income
Perhitungan
taksiran
tagihan
penghasilan adalah sebagai berikut:
d.
pajak
30 Juni 2011/
June 30, 2011
31 Desember 2010/
December 31, 2010
97.687
24.422
22.613
9.015
28.351
5.072
31.628
33.423
(31.628)
(9.001)
e.
e.
30 Juni 2010/
June 30, 2010
(5.253)
(119)
1.437
(247)
(2.115)
4.536
3.257
3.346
46
31 Desember 2010/
December 31, 2010
20.544
631
17.287
630
21.175
17.917
(39.007)
(4.758)
(34.054)
(4.339)
(43.765)
(38.393)
(22.590)
(20.476)
47
Total Pembayaran
Angsuran Pokok/
Total Principal Payments
Tahun
30 Juni 2011/
June 30, 2011
31 Desember 2010/
December 31, 2010
Years
2011
2012
2013
2014
2015
147.312
153.919
150.843
67.531
4.167
113.250
106.724
107.319
73.644
-
2011
2012
2013
2014
2015
Total
Dikurangi bagian yang jatuh tempo
dalam waktu satu tahun
523.772
400.937
Total
(147.312)
(113.250)
376.460
287.687
Long-term portion
1.
1.
2.
3.
2.
3.
48
1.
1.
2.
3.
2.
3.
1.
2.
49
30 Juni 2011/
June 30, 2011
Sampai dengan satu tahun
Lebih dari satu tahun sampai lima tahun
Total
Dikurangi beban bunga yang belum
jatuh tempo
Nilai sekarang atas pembayaran
sewa minimum
Dikurangi bagian yang jatuh tempo
dalam waktu satu tahun
Bagian jangka panjang
31 Desember 2010/
December 31, 2010
2.829
7.908
1.125
1.407
10.737
2.532
Total
(1.586)
(361)
9.151
2.171
(3.612)
(988)
5.539
1.183
Long-term portion
50
Pemegang Saham
Persentase
Kepemilikan/
Percentage of
Ownership
Total/
Amount
Shareholders
PT Sigmantara Alfindo
HSBC HG22 Smallcap World Fund Inc.
HSBC Fund Service Clients A/C 500
Publik (kepemilikan kurang dari 5%)
2.275.099.391
274.541.000
231.112.500
651.024.109
66,30
8.00
6.73
18.97
227.510
27.454
23.111
65.102
PT Sigmantara Alfindo
HSBC HG22 Smallcap World Fund Inc.
HSBC Fund Service Clients A/C 500
Public (below 5% ownership)
Total
3.431.777.000
100,00
343.177
Total
Pemegang Saham
Persentase
Kepemilikan/
Percentage of
Ownership
Total/
Amount
Shareholders
PT Sigmantara Alfindo
Publik (kepemilikan kurang dari 5%)
2.562.317.391
869.459.609
74,66
25,34
256.231
86.946
PT Sigmantara Alfindo
Public (below 5% ownership)
Total
3.431.777.000
100,00
343.177
Total
15. DIVIDEN
KAS
CADANGAN UMUM
DAN
PEMBENTUKAN
Berdasarkan
keputusan
direksi
tanggal
10 Desember 2010 yang telah disetujui oleh Rapat
Dewan Komisaris Perusahaan pada tanggal yang
sama, Perusahaan telah memutuskan untuk
membagi dividen interim sebesar Rp120,11 miliar.
Dividen interim telah dibayar pada tanggal
12 Januari 2011.
51
15. DIVIDEN
KAS
DAN
CADANGAN UMUM (lanjutan)
PEMBENTUKAN
15.
CASH
DIVIDENDS
AND
APPROPRIATION FOR GENERAL RESERVE
(continued)
16. PENDAPATAN
16. REVENUE
The details of revenue based on types of
inventories are as follows:
30 Juni 2010/
June 30, 2010
Makanan
Bukan makanan
5.881.833
2.461.116
4.243.969
1.888.290
Food
Non-food
Total
8.342.949
6.132.259
Total
Revenue
to
franchisees
amounted
to
Rp2.01 trillion and Rp1.45 trillion or representing
24.04% and 23.72% from revenue as of June 30,
2011 and 2010, respectively.
1.331.510
7.128.831
8.460.341
(1.344.748)
7.115.593
52
30 Juni 2010/
June 30, 2010
818.759
5.515.373
6.334.132
(1.080.016)
5.254.116
Cost of sales
Pembelian
bersih
dari
pihak-pihak
yang
mempunyai hubungan berelasi masing-masing
sebesar Rp50,34 miliar dan Rp81,04 miliar atau
0,71% dan 0,65% dari pembelian bersih pada
tanggal-tanggal 30 Juni 2011 dan 31 Desember
2010 (Catatan 19).
30 Juni 2010/
June 30, 2010
436.456
133.927
94.864
65.381
64.244
62.269
54.723
30.406
15.891
12.112
29.175
304.550
91.670
65.473
39.166
44.368
49.028
40.499
22.726
13.815
9.063
33.834
999.448
714.192
82.161
19.365
9.598
5.028
4.779
3.896
15.431
79.059
14.525
7.125
4.887
4.441
4.164
11.609
140.258
125.810
1.139.706
840.002
53
30 Juni 2011/
June 30, 2011
30 Juni 2010/
June 30, 2010
30 Juni 2011/
June 30, 2011
30 Juni 2010/
June 30, 2010
33.893
1.014
30.491
-
0,41
0,01
0,50
-
Total
34.907
30.491
0,42
0,50
Total
30 Juni 2011/
June 30, 2011
31 Desember 2010/
December 31, 2010
30 Juni 2011/
June 30, 2011
31 Desember 2010/
December 31, 2010
50.341
-
76.114
4.922
0,70
-
0,61
0,04
Total
50.341
81.036
0,70
0,65
Total
31 Desember 2010/
December 31, 2010
30 Juni 2011/
June 30, 2011
31 Desember 2010/
December 31, 2010
6.404
677
11.183
-
0,14
0,01
0,26
-
Total
7.081
11.183
0,15
0,26
Total
19.627
10.640
0,59
0,33
Total
19.627
10.640
0,59
0,33
Total
54
19. TRANSAKSI
(lanjutan)
HUBUNGAN
PIHAK
BERELASI
31 Desember 2010/
December 31, 2010
30 Juni 2011/
June 30, 2011
31 Desember 2010/
December 31, 2010
Piutang - lain-lain
PT Atri Distribusindo
PT Midi Utama Indonesia Tbk (d)
1.219
318
120
0,0269
0,0070
0,0028
Total
1.537
120
0,0339
0,0028
Total
7.518
4.707
0,17
0,11
209
201
0,0063
0,0063
101
-
122
60
33
0,0030
-
0,0038
0,0019
0,0010
Unearned revenue
PT Midi Utama Indonesia Tbk (d)
Koperasi Karyawan PT Sumber
Alfaria Trijaya Tbk (e)
PT Atri Distribusindo (f)
PT Perkasa Internusa Mandiri (g)
310
416
0,0093
0,0130
Total
1.930
4.211
0,0426
0,0988
Penghasilan ditangguhkan
PT Midi Utama Indonesia Tbk (d)
Koperasi Karyawan PT Sumber
Alfaria Trijaya Tbk (e)
PT Atri Distribusindo (f)
PT Perkasa Internusa Mandiri (g)
Total
Jasa manajemen konstruksi
PT Perkasa Internusa Mandiri (h)
Persentase Terhadap
Total Penghasilan/
Beban yang Bersangkutan/
Percentage to Related
Total Income/Expenses
30 Juni 2011/
June 30, 2011
Penghasilan sewa bangunan
PT Midi Utama Indonesia Tbk (d)
PT Atri Distribusindo (f)
Koperasi Karyawan PT Sumber
Alfaria Trijaya Tbk (e)
PT Perkasa Internusa Mandiri (g)
30 Juni 2010/
June 30, 2010
30 Juni 2011/
June 30, 2011
30 Juni 2010/
June 30, 2010
310
91
91
91
3,17
0,93
1,37
1,37
21
-
21
49
0,21
-
0,74
0,32
422
251
4,31
3,80
Total
2.182
2.391
3,21
5,14
920
1.368
1,36
3,05
Contribution participation
promotional expense
PT Midi Utama IndonesiaTbk (c)
Total
Beban kebersihan
Koperasi karyawan PT Sumber
Alfaria Trijaya Tbk (j)
1.277
657
11,59
8,22
Beban transportasi
Koperasi karyawan PT Sumber
Alfaria Trijaya Tbk (i)
84
0,24
Transportation expense
Koperasi karyawan PT Sumber
Alfaria Trijaya Tbk (i)
55
19. TRANSAKSI
(lanjutan)
HUBUNGAN
PIHAK
BERELASI
56
19. TRANSAKSI
(lanjutan)
HUBUNGAN
PIHAK
BERELASI
(f)
(f)
57
19. TRANSAKSI
(lanjutan)
HUBUNGAN
PIHAK
BERELASI
(i)
(i)
(j)
(j)
No.
1.
PT Atri Distribusindo
Perusahaan afiliasi/
Affiliated company
2.
Perusahaan afiliasi/
Affiliated company
3.
Perusahaan afiliasi/
Affiliated company
4.
Perusahaan afiliasi/
Affiliated company
58
Transaksi/
Transaction
Pembelian persediaan dan sewa
bangunan/Purchases of inventories
and rent of building
Penyertaan saham, penjualan dan
pembelian persediaan, pemberian
kontribusi partisipasi promosi dan
sewa bangunan/Investment in
shares of stock, sales and
purchase of inventories,
giving contribution promotional
participation and rent of building
Sewa bangunan dan jasa
manajemen konstruksi/Rent of
building and construction
management service
Sewa bangunan, jasa cleaning
service dan jasa transportasi/Rent
of building, cleaning service and
transportation service
ATAS
20. ESTIMATED
BENEFITS
IMBALAN
LIABILITY
FOR
EMPLOYEES
30 Juni 2011/
June 30, 2011
31 Desember 2010/
December 31, 2010
69.148
16.109
52.489
25.999
(3.341)
(3.000)
(6.000)
82.257
69.147
59
21. PERJANJIAN-PERJANJIAN
(lanjutan)
SIGNIFIKAN
b.
b.
c.
c.
60
30 Juni 2010/
June 30, 2010
64.445
33.707
3.431.777.000
3.431.777.000
18,78
9,82
MONETER DALAM
23. ASSET
AND
CURRENCY
LIABILITY
IN
FOREIGN
Setara dengan
Jutaan Rupiah/
In Millions of
Rupiah Equivalent
Aset
Kas dan setara kas (AS$79.060)
(Catatan 3)
Liabilitas
Hutang lain-lain (AS$122.843)
Liabilitas moneter - bersih
61
680
Asset
Cash and cash equivalents (US$79,060)
(Note 3)
1.073
Liability
Accounts payable - others (US$122,843)
393
24. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN
RISIKO
Risiko pasar
Market risk
62
24. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
RISIKO
Tabel
berikut
ini
menunjukan
sensitivitas
kemungkinan perubahan tingkat suku bunga
hutang bank. Dengan asumsi variabel lain konstan,
laba sebelum beban pajak dipengaruhi oleh tingkat
suku bunga mengambang sebagai berikut:
Kenaikan/
penurunan
dalam
satuan poin/
Increase/
decrease
In basis point
30 Juni 2011
Rupiah
Rupiah
Dampak
terhadap
laba sebelum
beban pajak/
Effect on income
before tax expenses
+100
-100
(8.438)
8.438
Tabel
berikut
ini
menunjukan
sensitivitas
kemungkinan perubahan tingkat pertukaran Rupiah
terhadap Dolar AS, dengan asumsi variabel lain
konstan, dampak terhadap laba sebelum beban
pajak penghasilan sebagai berikut:
Perubahan
tingkat Rp/
Change in
Rp rate
30 Juni 2011
Dolar AS
Dolar AS
2%
-2%
63
8
(8)
24. TUJUAN
DAN
KEBIJAKAN
MANAJEMEN KEUANGAN (lanjutan)
RISIKO
Risiko kredit
Credit risk
Risiko likuiditas
Liquidity risk
< 1 tahun/
< 1 year
Hutang Bank
jangka pendek
Hutang
Usaha
Pihak hubungan
berelasi
Pihak Ketiga
Lain - lain
Biaya masih harus
dibayar
Bagian hutang jangka
panjang yang jatuh
tempo dalam waktu
satu tahun:
Hutang bank
Hutang sewa
pembiayaan
Hutang jangka panjang setelah dikurangi
bagian yang jatuh
tempo dalam
waktu satu tahun:
Hutang bank
Hutang sewa
pembiayaan
1 - 2 tahun/
1 - 2 years
2 - 3 tahun/
2 - 3 years
> 3 tahun/
> 3 years
Total/
Total
320.000
320.000
19.627
2.041.011
87.682
19.627
2.041.011
87.682
100.629
100.629
147.312
147.312
3.612
3.612
Short-term
bank loans
Accounts payable
Trade
Related parties
Third parties
Others
Accrued expenses
Current portion of
long-term liabilities:
Bank loans
Finance lease
payables
Long-term liabilities net of current
portion:
153.919
150.843
71.698
376.460
1.679
3.191
669
5.539
2.719.873
155.598
154.034
72.367
3.101.872
64
Bank loans
Finance lease
payables
Nilai wajar/
Fair value
301.412
301.412
7.081
338.740
37.454
7.081
338.740
37.454
7.518
7.518
177
177
Financial assets
Loans and receivables
Cash and cash equivalents
Accounts receivable - trade
Related party
Third parties
Accounts receivable - others
Other non-current assets loan to employees
Other non-current assets security deposits
180.075
180.075
Total
872.457
872.457
Total
Liabilitas keuangan
Liabilitas keuangan pada biaya perolehan
diamortisasi:
Hutang bank jangka pendek
Hutang usaha
Pihak hubungan berelasi
Pihak ketiga
Hutang lain - lain
Biaya yang masih harus dibayar
Hutang bank jangka panjang
320.000
320.000
19.627
2.041.011
87.682
100.629
523.772
19.627
2.041.011
87.682
100.629
523.772
Financial liabilities
Financial liabilities measured
at amortized cost:
Short-term bank loans
Accounts payable - trade
Related party
Third parties
Accounts payable - others
Accrued expenses
Long-term bank loans
Total
3.092.721
3.092.721
Total
65
a.
b.
Segmen Geografis
Geographical Segment
66
26. OPERATING
(continued)
SEGMENT
INFORMATION
Jabotabek/
Jabotabek
Pendapatan
Hasil
Hasil segmen
Sumatera dan
Sulawesi/
Sumatera and
Sulawesi
4.359.334
3.486.765
496.850
8.342.949
Revenue
209.392
74.209
6.734
290.335
Income
Segment income
(171.088)
119.247
(44.846)
74.401
(9.956)
Total
Segmen/
Total
Segment
117.097
108.013
76.303
92.499
27.729
20.775
64.445
221.129
221.287
Capital expenditures
Depreciation and amortization
Jabotabek/
Jabotabek
Aset segmen
Sumatera dan
Sulawesi/
Sumatera and
Sulawesi
2.435.502
1.662.730
432.336
2.198.061
998.651
145.718
Total aset
Liabilitas segmen
Total liabilitas
67
Total
Segmen/
Total
Segment
4.530.568
Segment assets
4.530.568
Total assets
3.342.430
Segment liabilities
3.342.430
Total liabilities
26. OPERATING
(continued)
SEGMENT
INFORMATION
Jabotabek/
Jabotabek
Pendapatan
Hasil
Hasil segmen
Sumatera/
Sumatera
Total
Segmen/
Total
Segment
3.484.364
2.373.567
274.328
6.132.259
Revenue
183.210
27.449
4.513
215.172
Income
Segment income
(153.129)
Laba usaha
Beban lain-lain - bersih yang tidak dapat dialokasikan
62.043
(22.090)
39.953
(6.246)
33.707
340.153
152.699
Capital expenditures
Depreciation and amortization
213.568
79.764
112.036
62.643
14.549
10.292
Jabotabek/
Jabotabek
Aset segmen
2.399.357
1.525.574
Sumatera dan
Sulawesi/
Sumatera and
Sulawesi
337.998
Total aset
Liabilitas segmen
2.165.941
894.174
Total liabilitas
68
117.708
Total
Segmen/
Total
Segment
4.262.929
Segment assets
4.262.929
Total assets
3.177.823
Segment liabilities
3.177.823
Total liabilities
26. OPERATING
(continued)
SEGMENT
INFORMATION
Segmen Produk
Product Segment
Perusahaan
menetapkan
segmen
operasi
berdasarkan produk yang dijual, yaitu produk
makanan dan bukan makanan sebagai berikut:
30 Juni 2011
Pendapatan segmen
Beban pokok penjualan
Laba bruto
30 Juni 2010
Pendapatan segmen
Beban pokok penjualan
Laba bruto
Makanan/
Food
Bukan Makanan/
Non-Food
5.881.833
(5.107.652)
2.461.116
(2.007.941)
774.181
Makanan/
Food
453.175
Bukan Makanan/
Non-Food
4.243.969
(3.706.693)
1.888.290
(1.547.423)
537.276
340.867
Total Segmen/
Total Segment
8.342.949
(7.115.593)
Segment revenue
Cost of sales
1.227.356
Gross profit
Total Segmen/
Total Segment
6.132.259
(5.254.116)
Segment revenue
Cost of sales
878.143
Gross profit
27. COMPLETION
STATEMENTS
OF
THE
FINANCIAL
69