Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 2 -
IV
- 3 -
VI
Menuju Keberlanjutan
Towards Sustainability
Kinerja 2014
2014 Performance
II
Laporan Manajemen
III
Management Report
Daftar Isi
Profil Perusahaan
Company Profile
81 Tinjauan Keuangan
Financial Review
94 Tinjauan Operasional
Table of Content
Operational Review
LAPORAN MANAJEMEN
MANAGEMENT REPORT
17 Laporan Dewan Komisaris
Board of Commissioners Report
24 Profil Dewan Komisaris
Board of Commissioners' Profile
27 Laporan Direksi
Board of Directors' Report
36 Profil Direksi
Board of Directors' Profile
III
PROFIL PERSEROAN
COMPANY PROFILE
40 Identitas Perseroan
Corporate Identity
41 Visi, Misi dan Nilai Inti Perseroan
Vision, Mission and Core Values
45 Sekilas Tentang Indofarma
Indofarma In Brief
46 Jejak Langkah
Milestones
48 Struktur Organisasi
Organizational Structure
49 Komposisi Kepemilikan Saham dan Informasi Lainnya
Shareholder Composition and Other Information
51 Lembaga dan Profesi Penunjang Pasar Modal
Capital Market Supporting Institutions And Professions
52 Entitas Anak Perusahaan
Subsidiary
VI
MENUJU KEBERLANJUTAN
TOWARDS SUSTAINABILITY
227 Pondasi Dasar Keberlanjutan
A Foundation Towards Sustainability
229 Tanggung Jawab dalam Aspek Ekonomi: Perolehan
Dan Nilai Ekonomi Langsung
Responsibility In Economic Aspects: Acquisition and
Values of Direct Economy
230 Tanggung Jawab dalam Aspek Sosial: Pengembangan
Sosial Dan Kemasyarakatan
Responsibility In Social Aspect: Social and Community
Development
234 Komitmen Terhadap Ketenagakerjaan dan
Keselamatan Kerja
Commitment to Employment and Occupational Safety
237 Tanggung Jawab Terhadap Produk
Product Responsibility
CORPORATE GOVERNANCE
110 Prinsip Dasar dan Implementasi Tata Kelola
Perusahaan
Basic Principles and Implementation of Corporate
Governance
115 Organ Tata Kelola Perusahaan
Organ of Good Corporate Governance
164 Audit Internal dan Pengendalian internal
Internal Audit and Control
173 Manajemen Risiko
Risk Management
183 Kode Kepatuhan
Code of Compliance
209 Transparansi Tata Kelola Perusahaan
Corporate Governance Transparency
212 Penilaian Tata Kelola Perusahaan
Assessment of Corporate Governance
218 Roadmap Tata Kelola Perusahaan
Roadmap of Corporate Governance
- 4 -
IX
LAMPIRAN
APPENDIX
250 Referensi Silang Peraturan Bapepam-Lk No X.K.6
Cross Reference of Bapepam-Lk Regulation No X.K.6
260 Laporan Keuangan Konsolidasian
Consolidated Financial Report
IV
- 5 -
VI
Menuju Keberlanjutan
Towards Sustainability
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Ikhtisar Kinerja
Performance Highlight
132%
102%
Perbaikan Kinerja
Performance improvement
30%
kolektabilitas piutang
- 8 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Ikhtisar Keuangan
Financial Highlights
2014
2013
2012
Penjualan Bersih
Net Sales
1.381.436
1.337.498
1.156.050
1.069.010
999.931
788.155
Laba Bruto
Gross Profit
312.426
337.567
367.896
46.344
(32.306)
83.309
Beban Keuangan
Financial Expenses
38.997
30.862
20.926
(6.237)
8.810
(19.347)
1.165
(54.223)
42.385
1.165
(54.223)
42.385
3.099
3.099
3.099
0,38
(17,50)
13,68
1.166
(54.222)
42.385
(1,2)
(0,251)
0,158
1.166
(54.222)
42.385
(1,2)
(0,251)
0,158
- 9 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Posisi Keuangan
Financial Position
2014
2013
2012
Aset Lancar
Current Assets
Aset Tidak Lancar
Non-Current Assets
Jumlah Aset
Total Assets
Liabilitas Jangka Pendek
Current Liabilities
Liabilitas Jangka Panjang
Long Term Liabilities
Jumlah Liabilitas
Total Liabilities
Jumlah Ekuitas
Total Equity
782.888
848.840
777.629
465.455
445.671
410.990
1.248.344
1.294.511
1.188.619
600.566
670.903
369.864
55.814
32.815
168.653
656.380
703.717
538.517
591.963
590.793
650.102
2014
2013
2012
486
431
296
182.322
177.937
407.776
2014
2013
2012
130,36
126,52
210,25
22,60
18,10
52,70
110,88
119,11
82,84
52,58
54,36
48,14
4,94
4,23
4,88
1,11
1,03
0,97
0,59
(4,87)
3,78
1,25
(10,67)
6,52
3,35
(2,42)
7,20
0,08
(4,05)
3,66
Rasio-Rasio Keuangan
Financial Ratios
Rasio Likuiditas (Liquidity Ratio)
Rasio Lancar
Current Ratio
Rasio Kas
Cash Ratio
Rasio Solvabilitas (Solvability Ratio)
Rasio Liabilitas terhadap Ekuitas
Debt to Equity Ratio
Rasio Liabilitas terhadap Aset
Debt to Total Assets Ratio
Rasio Aktivitas (Activity Ratio)
- 1 0 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Price INAF
410
390
370
350
330
310
290
270
250
230
210
190
170
150
02 08 15 21 27 03 07 13 19 25 03 07 13 19 25 01 07 14 21 25 02 08 14 21 28 04 10 16 20 26 02 08 15 21 25 07 13 19 25 29 04 10 16 22 26 02 08 14 20 24 30 05 11 17 21 27 03 09 15 19
Jan 2014
Feb 2014
Mar 2014
Apr 2014
May 2014
Jun 2014
Jul 2014
Aug 2014
Sep 2014
Oct 2014
Nov 2014
Dec 2014
Kapitalisasi Pasar
Market Capitalization
(in billion Rupiah)
Volume
Perdagangan
Trade Volume
(in shares)
2012
Triwulan I/ Q1
589
225
158
190
1.395.778.500
Triwulan II/ Q2
607
260
177
196
2.133.838.348
Triwulan III/ Q3
666
250
192
215
2.408.507.006
Triwulan IV/ Q4
1.023
340
197
330
3.545.645.706
Triwulan I/ Q1
976
370
290
315
746.907.240
Triwulan II/ Q2
806
345
245
260
1.382.120.240
Triwulan III/ Q3
527
265
145
170
1.614.300.617
Triwulan IV/ Q4
474
192
152
153
1.767.108.117
Triwulan I/ Q1
607
202
151
196
176.508.010
Triwulan II/ Q2
521
202
166
168
288.394.710
Triwulan III/ Q3
499
187
161
161
348.934.110
Triwulan IV/ Q4
1.100
410
153
355
963.193.144
2013
2014
Keterangan:
Tidak terjadi aksi pemecahan saham (stock split), penggabungan saham
(reverse stock), dan saham bonus dalam dua tahun terakhir.
Tidak terjadi penghentian sementara perdagangan saham perusahaan dalam
tahun buku.
Notes:
There was no corporate actions, such as stock split, reverse stock, and bonus
share occuring in the last two years.
There was no suspended share trading occuring during the financial period.
Sumber: www.idx.co.id
Source: www.idx.co.id
- 1 1 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Sekilas Peristiwa
Events Highlight
26 Maret 2014
PENANDATANGANAN
NOTA KESEPAHAMAN DAN
PERJANJIAN KERJASAMA
DENGAN PERUM JAMKRINDO
Signing of Memorandum of
Understanding and Agreement
with Perum Jamkrindo
EVALUASI KRITERIA
PENILAIAN KINERJA UNGGUL
(KPKU)
Evaluation of Excellence
Performance Criteria
2 Desember 2014
19 Desember 2014
BUMN TRANSPARAn
Transparent BUMN
December 2, 2014
- 1 2 -
IV
- 1 3 -
VI
Menuju Keberlanjutan
Towards Sustainability
Laporan Manajemen
Management Report
17 / Laporan Dewan Komisaris | Board of Commissioners Report
24 / Profil Dewan Komisaris | Board of Commissioners' Profile
27 / Laporan Direksi | Board of Directors' Report
36 / Profil Direksi | Board of Directors' Profile
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
- 1 6 -
III
Profil Perusahaan
Company Profile
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Mengembalikan Kejayaan
Momentum perubahan telah datang. Secara perlahan,
Perseroan telah membuktikan dirinya menjadi salah satu
pelaku usaha industri farmasi yang memiliki potensi besar
untuk berkembang. Dedikasi, integritas dan kerja keras
seluruh elemen telah membawa Perseroan bangkit untuk
mengembalikan kejayaan yang telah lama diidam-idamkan.
"Revitalization of Glory"
Momentum of change has come. Time after time, the
Company has demonstrated its ability to become one of the
pharmaceutical companies with ample potential to success.
Dedication, integrity and the hardwork put in by all elements
in the Company has enabled Indofarma to revitalize the glory.
- 1 7 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 8 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
As predicted, the year 2014 was a year full of challenges for the
Indonesian economy. United States and Europe, still struggling
to get out of the crisis in 2008, have issued a set of internal
policies resulting in the trade balance with a number of countries.
China for example. According to the data from the International
Monetary Fund (IMF)s World Economic Outlook in July 2014,
this largest producer in the world experienced a slowdown in
Gross National Product (GNP) from 7.7% in 2013 to 7.4% in 2014.
- 1 9 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 2 0 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 2 1 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Future Projections
- 2 2 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Akhir Kata
Closing
- 2 3 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Komisaris Utama
President Commissioner
Prof. Dr. dr. med. Akmal Taher, SpU (K), kelahiran Jakarta, 27
Juli 1955, adalah seorang Guru Besar Fakultas Kedokteran
Universitas Indonesia. Resmi menjabat sebagai Komisaris Utama
PT Indofarma (Persero) Tbk. sejak April 2013 berdasarkan RUPS
Tahunan tahun buku 2012. Beliau meraih gelar Doktor Medikus
Hannover Medical School, Hannover, Jerman (1993) dan Doktor
FK Universitas Indonesia (UI), Jakarta (1993). Sebelumnya, beliau
telah menyelesaikan pendidikan di Fakultas Kedokteran UI
tahun 1980 dan Spesialis Urologi FK UI tahun 1988.
Saat ini, beliau menjabat sebagai Direktur Jenderal Bina Upaya
Kesehatan Kementerian Kesehatan Republik Indonesia, serta
pernah menjabat sebagai Direktur Utama Rumah Sakit Dr.
Cipto Mangunkusumo, Jakarta dan Ketua Terpilih Ikatan Ahli
Urologi Indonesia. Selain itu, beliau juga tercatat aktif sebagai
pembicara dalam Pertemuan Ilmiah tingkat nasional maupun
international, dimana 90 forum nasional dihadirinya hingga
tahun 2003 dan 11 forum internasional hingga tahun 2002 yang
aktif digelutinya. Beliau bergabung di PT Indofarma (Persero)
Tbk. sebagai Komisaris sejak April 2013 berdasarkan RUPS
Tahunan tahun buku 2012.
Prof. Dr. dr. med. Akmal Taher, SpU (K), born in Jakarta, July 27,
1955, Professor of Medical Faculty of Universitas Indonesia.
Has been officially serving as President Commissioner of
PT Indofarma (Persero) Tbk since April 2013 based on Annual
GMS for the financial year 2012. He earned his Doktor Medicus
degree from Hannover Medical School, Hannover, Germany
(1993) and Doctor from Medical Faculty of Universitas Indonesia
(UI), Jakarta (1993), after passing his Bachelor of Medical Science
in Medical Faculty Indonesia in 1980 and Urology Specialist in
1988, both in UI.
- 2 4 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Komisaris
Commissioner
Komisaris Independen
Independent Commissioner
- 2 5 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
- 2 6 -
III
Profil Perusahaan
Company Profile
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Laporan Direksi
Board of Directors' Report
- 2 7 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Laporan Direksi
Board of Directors' Report
- 2 8 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 2 9 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Laporan Direksi
Board of Directors' Report
- 3 0 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
From the above portfolio, the Company was able to record net
income of Rp1.38 trillion, an increase by 3% or Rp44 billion from
Rp1,34 trillion in 2013. Efficiency strategy successfully minimized
expense by 12.6 billion or 0.93% from Rp1.35 trillion in 2013 to
Rp1,34 trillion in 2014. Total comprehensive income is recorded
at Rp1.16 billion, an increase by 102% or Rp55,4 billion compared
with negative Rp54.22 billion in 2013.
- 3 1 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Laporan Direksi
Board of Directors' Report
In 2014, the Company did not have any litigation case in court,
reflecting the Companys special commitment to continuing
the reinforcement of company rules and prevailing legislation
in line with the Company's profile as an SOE with publicly listed
company status.
- 3 2 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 3 3 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Laporan Direksi
Board of Directors' Report
The Companys Annual GMS for the financial year 2013 held
in 2014 produced a resolution on the change in the Board
of Directors composition, from the former Board of Directors
consisting of Elfiano old Rizaldi as President Director; Finance
Director, John G. Sebayang; Director, Bambang Solihin irianto;
and Director, Kosasih; to the new Board of Directors consisting
of Arief Budiman as President Director; Director, Muhammad
Umar; and Director, Syamsul Hadi.
Potensi Pengembangan
Potential Development
and
distribution, the Government's program of e-catalog method has
become one of the main focuses to increase sales and minimize
marketing expenses.
- 3 4 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Penutup
Closing
Arief Budiman
Direktur Utama
president director
- 3 5 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Profil Direksi
Board of Directors' Profile
Arief Budiman
Direktur Utama
President Director
Arief Budiman, kelahiran Jakarta, 28 Maret 1961, memiliki
latar belakang keuangan dan investasi. Lulusan S2
Business Administration Saint Marys University, Canada ini
berpengalaman dalam jajaran Direksi di beberapa perusahaan.
Beliau pernah menjabat sebagai Direktur SDM (2003 - 2009)
dan Direktur Keuangan (2009 - 2012) PT Hotel Indonesia Natour
(Persero); Kepala Divisi Portofolio, Pusat Investasi Pemerintah
(2010 2012); dan terakhir Direktur Keuangan PT Kimia Farma
(Persero) Tbk. (2012 - 2014) sebelum akhirnya RUPS Perseroan
yang digelar bulan Maret 2014 mempercayakan posisi Direktur
Utama pada dirinya.
- 3 6 -
IV
VI
Corporate Governance
Muhammad Umar
Menuju Keberlanjutan
Towards Sustainability
Syamsul Hadi
Direktur
Director
Direktur
Director
- 3 7 -
Profil Perseroan
Company Profile
40 / Identitas Perseroan | Corporate Identity
41 / Visi, Misi dan Nilai Inti Perseroan | Vision, Mission and Core Values
45 / Sekilas Tentang Indofarma | Indofarma in Brief
46 / Jejak Langkah | Milestones
48 / Struktur Organisasi | Organizational Structure
49 / Komposisi Kepemilikan Saham dan Informasi Lainnya |
Shareholder Composition and Other Information
Kinerja 2014
II
2014 Performance
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Identitas Perseroan
Corporate Identity
Nama Perusahaan
Companys Name
Tahun Berdiri
1918
Year of Establishment
Bidang Usaha
Business
Industri farmasi
Pharmaceutical Industry
Kepemilikan
Ownership
Publik 19,34%
Public 19.34%
Modal Dasar
Authorized Capital
Kode Saham
INAF
Share Code
- 4 0 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Visi | Vision
Misi | Mission
- 4 1 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Professional | Profesional
Insan Indofarma senantiasa bekerja secara profesional
yang dilandasi integritas, komitmen, dan selalu
berupaya memberikan hasil yang terbaik, dengan
penjabaran sebagai berikut:
Integrity | Integritas
Commitment | Komitmen
- 4 2 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Entrepreneurship | Kewirausahaan
Insan Indofarma senantiasa memiliki jiwa kewirausahaan
berlandaskan pemikiran jauh ke depan, inovatif, dan
fokus terhadap kepuasan pelanggan, dengan penjabaran
sebagai berikut:
Visionary | Visioner
Innovation | Inovasi
CompassionATE | KEPEDULIAN
Insan Indofarma memiliki rasa peduli dan welas asih
terhadap sesama, dengan penjabaran sebagai berikut:
Respect to People |
Menghargai Orang
Fairness | Kesetaraan
Cooperative | Kooperatif
Mengandung pengertian bahwa insan Indofarma selalu
bekerja sama dalam suatu sinergi yang harmonis dengan
mengedepankan rasa tanggung jawab dan suasana kekeluargaan.
Implies that Indofarmas employees always cooperate in a
harmonious synergy by promoting a sense of responsibility
and a family atmosphere
- 4 3 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
- 4 4 -
III
Profil Perusahaan
Company Profile
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 4 5 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Jejak Langkah
Milestones
1918
1931
Berubah status
menjadi Perusahaan
Umum Indonesia
Farma (Perum
Indofarma).
Change of status to
become Perusahaan
Umum Indofarma
(Perum Indofarma)
1942
1950
- 4 6 -
1981
Pembangunan
Pabrik di Cibitung,
Bekasi,
Jawa Barat di areal
seluas 20 Hektar.
Construction of a
factory in Cibitung,
Bekasi, Jawa
Barat, on a 20
hectares area.
1988
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Pendirian anak
perusahaan
PT Indofarma
Global Medika.
Pemindahan
aktivitas produksi
ke Pabrik Cibitung.
Establishment of
the Companys
subsidiary,
PT Indofarma
Global Medika.
Production activity
was moved to
Cibitung
Factory.
1991
Kuasi Reorganisasi
sebagai awal
era percepatan
pertumbuhan
Quasi-Reorganization
as the beginning of
an era of acceleration
to grow
1996
2000
2001
2011
Perum Indofarma
berubah status menjadi
PT Indofarma (Persero).
Perum Indofarma adopted
a new status to become
PT Indofarma (Persero).
Pencatatan Saham
Perdana
PT Indofarma
(Persero) Tbk
Initial Public Offering
of PT Indofarma
(Persero) Tbk
- 4 7 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Struktur Organisasi
Organizational Structure
President Director
Arief Budiman
Director
Syamsul Hadi
Director
Muhammad Umar
Corporate Secretary
Yasser Arafat
Production 1
Eni Rochmawati
Marketing
Fudoli Rustam
Treasury
Wardjoko Sumedi
Compliance, Performance,
and Risk management
Durokhim Syamsoeri
Production 2
Ichsan Muchtar Djamil
Procurement
Sri Slamet Irmawati
Accounting
Dewi Fitrianti
Internal Control
Suryadi
Quality Assurance
Eko Dodi Santosa
Information Technology
Sofyan Bahri
Quality Control
Fitrahini
Product Development
Lany Marliani
Business Development
Mario Apriliansyah
Indomach
M. Luthfi Ekardi
- 4 8 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Pemegang Saham
Shareholder
% of Ownership
Pemerintah RI
Government of the Republic of Indonesia
Saham Seri A Dwi Warna
Series A-Dwi Warna share
Saham Biasa Seri B
Series B-Common share
Publik (kepemilikan kurang dari 5%)
Public (below 5% ownership)
Total
2.499.999.999
80,66
599.267.500
19,34
3.099.267.500
100,00
Jumlah Pemilik
Total Shareholders
% of Ownership
2.585
411.289.132
13,27
910
12.103.000
0,39
Dana Pensiun
Pension Plan
2.110.700
0,07
Asuransi
Insurance
6.906.000
0,22
Perseroan Terbatas
Limited Liability Companies
18
56.825.268
1,83
Reksadana
Mutual Funds
10
71.672.100
2,31
3.529
560.906.200
18,10
Perorangan Asing
Foreigners
26
3.418.000
0,11
14
34.943.300
1,13
Karyawan
Employees
Sub Total
Pemodal Asing | Foreign Investors
Sub Total
Total
40
38.361.300
1,24
3.570
599.267.500
19,34
- 4 9 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Struktur Organisasi
Organizational Structure
Tanggal Pencatatan
Corporate Action
Penambahan Saham
(lembar saham)
Share Addition (shares)
Akumulasi Saham
(lembar saham)
Accumulation (shares)
17 April 2001
April 17, 2001
596.875.001
596.875.001
17 April 2001
April 17, 2001
2.499.999.999
3.096.875.000
2.392.500
3.099.267.500
Konversi Saham
Share Conversion
26 Agustus 2002
August 26, 2002
- 5 0 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Akuntan Publik
Public Accountants
Notaris
Notary Public
- 5 1 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Beroperasi
In Operation
- 5 2 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
PT Farmalab Indoutama
Jenis Usaha : Laboratorium Bioavailabilitas dan Bioekuivalensi
Type of Business
Bioavailability and Bioequivalence Laboratory
Tanggal Penyertaan : 17 Desember 2013
Date of Investment
December 17, 2013
Status Operasi
Operational Status
Beroperasi
In Operation
- 5 3 -
Analisis dan
Pembahasan Manajemen
Management Discussion and Analysis
56 / Tinjauan Makro Ekonomi dan Industri Farmasi | Macroeconomy and Pharmaceutical Industry Review
65 / Rencana dan Kebijakan Strategis 2014 | Planning and Strategic Policy In 2014
68 / Tinjauan Operasi Per Segmen Usaha | Operational Overview Per Business Segment
81 / Tinjauan Keuangan | Financial Review
94 / Tinjauan Operasional | Operational Review
101 / Kinerja Anak Perusahaan | Performance of Company's Subsidiaries
103 / Prospek dan Strategi 2015 | 2015 Prospect and Strategy
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 5 6 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Jumlah
Total Number
Kategori
Category
Kepemilikan
Ownership
Pemerintah | Government
772
93
865
14
19
33
52
47
99
457
464
81
12
93
121
127
POLRI | Police of RI
42
42
540
199
739
60
67
Swasta | Private
497
254
751
1.869
553
2.422
Jumlah | Total
Sumber: Direktorat Jenderal Upaya Bina Kesehatan Kementerian Kesehatan Republik Indonesia
Source: Directorate General of Health Development Effort of Ministry of Health of RI
2011
2012
2013
2014
1,371
1,608
1,718
1.869
348
475
510
553
1,719
2,083
2,228
2.422
Jumlah | Total
Sumber: Direktorat Jenderal Upaya Bina Kesehatan Kementerian Kesehatan Republik Indonesia
Source: Directorate General of Health Development Effort of Ministry of Health of RI
- 5 7 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 5 8 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 5 9 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
6,5
6,5
6,2
5,8
6,0
5,5
5,5
5,0
4,5
4,0
3,5
3,0
2011
2012
2013
APBNP 2014
- 6 0 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Oct-14
Jul-14
Apr-14
Jan-14
Okt-13
Jul-13
Apr-13
Jan-13
Oct-12
Jul-12
Apr-12
Jan-12
Oct-11
Jul-11
Apr-11
Jan-11
10
9
8
7
6
5
4
3
2
1
0
%; yoy
- 6 1 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Jul-14
Apr-14
Jan-14
Oct-13
Jul-13
Apr-13
Jan-13
Oct-13
Jul-12
Apr-12
Jan-12
Oct-11
Jul-11
Apr-11
Jan-11
Oct-10
Jul-10
Apr-10
Jan-10
8000
From the external side, the economy of US, Europe and India
is expected to grow positively which is expected to drive
the process of recovery of the world economy. However, the
global economic recovery is still overshadowed by the slow
economic recovery in Europe and the stagnant weak economic
performance in China and Japan, so these may become risk
factors that may affect future world economic recovery.
- 6 2 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
50.000
IDR
20.000
10.000
14
11.39
18,933
12
7.92
10
17,902
40.000
30.000
16
13.05
15,429
13,058
11,669
8
17,773
15,625
13,840
19,867
21,615
6
4
2,843
3,163
3,684
2,376
7,518
2,584
8,169
9,303
10,335
11,093
MAT2Q10
MAT2Q11
MAT2Q12
MAT2Q13
MAT2Q14
2
0
MNC ETHICAL
Growth %
60.000
Growth (%)
MNC OTC
DOMESTIC ETHICAL
DOMESTIC OTC
MNC
Domestic
MNC
Domestic
Total
11.81
10.55
12.28
7.92
9.48
7.36
Ethical
11.24
10.21
11.79
8.30
7.34
8.80
Ethical Branded
10.00
10.08
9.95
7.09
7.17
7.03
Unbranded Generic
20.20
24.14
20.09
15.91
22.22
15.73
12.65
11.58
12.86
7.37
16.46
5.76
OTC
Sumber | Source : IMS (MAT) Q2 2014
- 6 3 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
35,404
39,436
45,348
51,266
55,325
100%
90%
80%
39.7%
40.3%
41.1%
40.9%
80%
70%
60%
60%
50%
50%
53.8%
53.2%
52.0%
50.8%
68,107
74,306
76,703
73.1%
72.7%
73.0%
73.0%
73.7%
15.2%
15.3%
15.2%
14.5%
13.8%
40%
50.4%
30%
30%
20%
20%
10%
0%
62,739
90%
39.7%
70%
40%
58,726
10%
6.5%
7.1%
7.7%
8.1%
8.7%
MAT2Q10
MAT2Q11
MAT2Q12
MAT2Q13
MAT2Q14
UNBRANDED GENERIC
ETHICAL BRANDED
0%
11.8%
12.0%
11.8%
12.5%
12.5%
MAT2Q10
MAT2Q11
MAT2Q12
MAT2Q13
MAT2Q14
UNBRANDED GENERIC
ETHICAL BRANDED
OTC
OTC
- 6 4 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Target 2014
2014 Targets
Uraian | Description
Jumlah | Amount
Penjualan | Sales
1.450.826
(1.087.911)
362.915
(182.485)
(111.531)
(56.963)
11.936
Pajak/Taxes
(7.526)
4.410
- 6 5 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 6 6 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 6 7 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Aspek Produksi
Production Aspect
- 6 8 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Sediaan
Stocks
Satuan
Unit
2014
Kapasitas
Capacity
2013
Butir
Pieces
1.162.163.688
1.855.562.491
2.195.466.955
Butir
Pieces
143.150.154
220.199.050
236.555.000
Tablet Betalaktam
Betalactam Tablets
Butir
Pieces
49.261.320
166.327.050
322.620.408
Kapsul Betalaktam
Betalactam Capsules
Butir
Pieces
11.630.160
27.774.846
Botol
Bottles
624.999
729.207
6.606.819
Botol
Bottles
8.273.581
12.827.063
12.236.532
Botol
Bottles
632.938
963.486
756.800
- 6 9 -
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II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
No
Satuan
Unit
2014
Kapasitas
Capacity
2013
Tube | Tubes
7.772.731
19.500.222
15.348.960
Serbuk
Powder
Sachet | Sachets
6.744.690
36.608.565
24.207.150
10
Injeksi Cair
Liquid Injection
Ampul | Ampoule
35.237.560
41.916.079
41.060.250
11
Kapsul Herbal
Herbal Capsules
Butir | Pieces
3.896.620
7.939.490
44.000.000
Salep
Ointment
No
23
14
Cardiovascular System
20
Dermatological
Musculo-Skeletal System
Nervous System
29
Parasitology
Respiratory System
13
10
Sensory Organs
11
Systemic Anti-Infectives
48
12
Systemic Hormones
13
Various
161
30
24
215
- 7 0 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Kelas Terapi
Therapeutic classes
Pantoprazole 40 mg
Antiulcerants
Glimepiride 4 mg Tablet
Sulphonylurea Antidiabetics
Gazole 40 mg
Antiulcerants
No.
Nama Mesin
Machine Names
Jumlah
Total
Produksi
Production
Sediaan Serbuk |
Powder
Sediaan Injeksi Kering | Dry Injection
- 7 1 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
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Profil Perusahaan
Company Profile
Nama Mesin
Names of Machine
Jumlah
Total
Spektrofotometri | Spectrophotometer
10
11
Spektrofotometri | Spectrophotometer
12
13
14
15
16
17
18
19
Kategori
Category
Pengawasan Mutu
Quality Control
Litbang
Research and Development
Pemastian Mutu
Quality Assurance
- 7 2 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
4 Agustus 2003
4 August 2003
17 Mei 2006
17 May 2006
17 Maret 2009
17 March 2012
17 Maret 2012
17 March 2012
- 7 3 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
2014
35% Indofarma
2013
65% Non-Indofarma
40% Indofarma
60% Non-Indofarma
2014
90% OGB
1% Diagnostic
3% Branded Generic
3% Export
2013
89% OGB
2% Diagnostic
5% Branded Generic
2% Export
2014
75% Reguler
2013
25% Tender
- 7 4 -
52% Tender
48% Reguler
IV
Aspek Pemasaran
Perseroan merupakan market leader produk obat generik yang
memiliki penguasaan pangsa pasar yang mencapai 20% dari
total market Indonesia. Berdasarkan jumlah stock keeping unit
(SKU), produk obat generik mencapai 140 item produk yang
terdiri dari sediaan oral maupun injeksi. Sebagai salah satu
market leader obat generik, Perseroan berfokus pada pasar
dan para pelanggan yang mencakup seluruh channel outlet
yang cukup luas, baik kategori saluran pemasaran ritel seperti
apotek dan rumah sakit maupun pelanggan wholeseller yang
bersifat rutin atau pasar regular. Selain di sektor pasar regular,
Perseroan juga menjadi pemain utama di sektor pengadaan non
rutin atau tender pada institusi pelayanan kesehatan; baik di
level daerah (Dinas Kesehatan Kabupaten | Kota) maupun untuk
mendukung kebutuhan obat nasional yang diperlukan oleh
Kementerian Kesehatan Republik Indonesia khususnya untuk
menopang kebutuhan obat program untuk kasus dan indikasi
penyakit tertentu. Sebagai perusahaan farmasi Badan Usaha Milik
Negara (BUMN) bersama-sama dengan BUMN farmasi lainya serta
peran perusahaan swasta, Perseroan telah menjadi mitra yang
penting bagi pemerintah dalam mendukung program-program
kesehatan yang diselenggarakan oleh Kementerian Kesehatan
RI seperti program pemberantasan Tuberkolosis paru (Tb paru),
filariasis atau kaki gajah dan pengurangan gizi buruk.
Berdasarkan kontribusi penjualan produk, sektor regular tumbuh
dan menjadi kontributor utama yang mencapai 60% dari total
sales revenue. Peningkatan pertumbuhan yang dicapai pada
tahun 2014 di sektor regular merupakan bukti bahwa produkproduk Perseroan dapat diterima dengan baik oleh pelanggan
di tengah persaingan pasar obat generik yang makin ketat.
Pertumbuhan yang paling signifikan adalah pertumbuhan di
sektor ritel rumah sakit yang sejak tiga tahun terakhir mengalami
peningkatan permintaan obat generik. Di sektor perapotekan,
Perseroan masih dapat mempertahankan market share dengan
tetap berupaya untuk terus meningkatkan penetrasi produk
dan penetrasi outlet dengan fokus meningkatkan jumlah outlet
yang bertransaksi. Kemampuan produk obat generik Perseroan
untuk terus bertahan dan tumbuh di setiap saluran pemasaran
tidak terlepas dari komitmen Perseroan untuk mempertahankan
kualitas produk yang dibutuhkan oleh para pelanggannya.
Berdasarkan data riset pasar internal, telah terbukti produkproduk obat generik Perseroan masih menjadi pilihan utama
para pelanggan dibanding produk pesaing sejenis. Beberapa
produk esensial yang masih tetap menjadi pilihan utama para
pemakai akhir produk sangat dipengaruhi oleh pengalaman
panjang end user yang mendapatkan manfaat dan kepuasan
pada saat mengkonsumsi produk perusahaan.
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Marketing Aspect
- 7 5 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 7 6 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 7 7 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
2013
2012
Jumlah Outlet
Total Outlets
Jumlah Outlet
Total Outlets
Jumlah Outlet
Total Outlets
OGB
12.719
12.687
12.171
OTC
4.544
5.106
5.102
327
435
294
6.720
6.678
6.771
Divisi | Division
DIAGNOSTIK
BRANDED
- 7 8 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 7 9 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 8 0 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Tinjauan Keuangan
Financial Review
STANDARDS OF INFORMATION
PRESENTATION
(dalam jutaan rupiah, kecuali dinyatakan lain | in million rupiah, unless stated otherwise)
2014
2013
Kenaikan (Penurunan)
(dalam persen)
Increase (Decrease)
(in percentage)
1.381.436
1.337.498
1.069.010
999.931
312.426
337.567
(7)
178.970
201.392
(11)
91.648
150.887
(39)
(4.536)
17.595
(126)
46.344
(32.306)
243
38.997
30.862
26
(55)
(136)
(59)
7.402
(63.033)
(112)
(405)
(5.832)
8.810
(166)
(6.237)
8.810
(166)
1.165
(54.223)
(102)
1.165
(54.223)
(102)
Uraian
Description
- 8 1 -
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II
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Laporan Manajemen
III
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Profil Perusahaan
Company Profile
Tinjauan Keuangan
Financial Review
Penjualan
Sales
Pendapatan Usaha Berdasarkan Kegiatan Operasi
Total Sales Based on Operational Activity
(dalam jutaan rupiah | in million rupiah)
Penjualan Bersih
Net Sales
2014
2013
Lokal | Local
Obat | Medicine
Obat Resep | Ethical
929.650
898.474
35.648
17.947
316.808
324.569
117
Diagnostik | Diagnostic
Lain-lain | Others
80.901
83.283
1.363.015
1.324.390
12.274
198
6.147
12.910
18.421
13.108
1.381.436
1.337.498
JUMLAH | TOTAL
Beban-beban
Expenses
Rincian Beban Usaha
Detail of Operating Expense
(dalam jutaan rupiah | In million rupiah)
Keterangan
Description
2014
2013
1.069.010
999.931
270.618
352.278
(4.536)
17.595
38.997
30.862
- 8 2 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Beban Usaha
Beban usaha Perseroan di tahun 2014 sebesar Rp270,62 miliar
menurun 23% atau sebesar Rp81,66 miliar dibandingkan
dengan tahun 2013 sebesar Rp352,28 miliar. Hal ini dikarenakan
Perseroan melakukan efisiensi biaya baik terkait beban promosi
penjualan maupun beban operasional lainnya.
Operating expenses
The Company's operating expenses in 2014 amounted to
Rp270.62 billion, a decrease by 23% or Rp81.66 billion compared
to 2013 amounting to Rp352.28 billion. This decrease was
attributable to the Companys cost efficiency effort related to
sales promotion expenses and other operating expenses.
Laba
Profit
Rincian Laba
Profit Details
(dalam jutaan rupiah | In million rupiah)
Keterangan
Description
2014
2013
312.426
337.567
46.344
(32.306)
7.402
(63.033)
1.165
(54.223)
1.165
(54.223)
Laba Bruto
Jumlah laba bruto Perseroan untuk tahun 2014 sebesar
Rp312,43 miliar menurun sebesar 7% atau sebesar Rp25,14
miliar dibandingkan dengan tahun 2013 sebesar Rp337,56
miliar. Penurunan ini disebabkan adanya kenaikan Beban
Pokok Produksi.
Gross Profit
Total gross profit of the Company for the year 2014 amounted to
Rp312.43 billion or decreased by 7% or Rp25.14 billion compared
to 2013 amounted to Rp337.56 billion. This decrease is due to
an increase in Cost of Goods Sold.
Laba Usaha
Jumlah laba usaha Perseroan untuk tahun 2014 sebesar Rp46,35
miliar meningkat 243% atau sebesar Rp78,65 miliar dibandingkan
dengan tahun 2013 sebesar negatif Rp32,30 miliar. Peningkatan
ini disebabkan adanya efisiensi biaya dan restrukturisasi.
Operating Profit
Total operating profit of the Company for the year 2014
amounted to Rp46.35 billion or grew by 243% or Rp78.65 billion
compared to 2013 amounting to negative Rp32.30 billion. The
increase is due to the cost efficiency and restructuring.
- 8 3 -
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II
2014 Performance
Laporan Manajemen
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III
Profil Perusahaan
Company Profile
Tinjauan Keuangan
Financial Review
Net Income
The Company gained profit for the year in 2014 amounting to
Rp1.16 billion, compared with the loss suffered in 2013 amounting
to 54.22 billion. This financial performance improvement was
attributable to cost efficiency and restructuring exercise.
Aset
Assets
Rincian Aset Perseroan
Company's Assets Details
(dalam jutaan rupiah | In million rupiah)
Uraian | Description
2014
2013
782.888
848.840
465.455
445.671
1.248.343
1.294.511
Uraian | Description
Liabilitas Jangka Pendek | Current Liabilities
2014
2013
600.566
670.903
55.814
32.815
656.381
703.717
- 8 4 -
591.963
590.793
1.248.343
1.294.511
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Arus Kas
cash flow
Rincian Arus Kas Perseroan
Company's Cash Flow Details
(dalam jutaan rupiah | In million rupiah)
Uraian | Description
2014
2013
148.727
(141.617)
205
(54.387)
(35.843)
52
(79.747)
118.960
(167)
14.592
(58.500)
(125)
121.432
194.903
(38)
(270)
(14.970)
(98)
135.754
121.432
12
- 8 5 -
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III
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Company Profile
Tinjauan Keuangan
Financial Review
Net cash used for operating activities during the period of the year
2013 amounted to Rp141.62 billion. Cash inflow from operating
activities was derived from cash receipts from customers of
Rp1,302.02 billion and receipt of tax refunds of Rp21.47 billion.
Cash outflow for operating activities was used for cash paid to
suppliers and employees of Rp1,425.24 billion, interest paid of
Rp30.73 billion and income tax paid of Rp8.39 billion.
likuiditas
LIQUDITY
SOLVABILITAS
SOLVABILITY
- 8 6 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 8 7 -
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Tinjauan Keuangan
Financial Review
MATERIAL BINDING ON
CAPITAL GOODS INVESTMENT
Perbandingan realisasi
dengan target 2014
Realisasi 2014
2014 Realization
RKAP 2014
2014 RKAP
Pencapaian (%)
Achievement (%)
1.381.436
1.461.910
95
Uraian | Description
(1.069.010)
(1.111.370)
98
312.426
350.540
86
(178.970)
(196.603)
98
(91.648)
(99.732)
82
4.536
(8.771)
(52)
(38.942)
(39.500)
99
7.402
5.934
62
Pajak | Taxes
(6.237)
(1.524)
83
1.165
4.410
26
- 8 8 -
IV
Towards Sustainability
Over the last two financial years, the Company has distributed
dividends to shareholders based on the resolution of the Annual
General Meeting 2013 held on April 11, 2013 in the amount of
Rp4,23 billion from the 2012 financial year retained earnings, at
a price of Rp1,37 per share to be distributed on May 22, 2013. As
for financial year 2013, the Company did not distribute dividends
to shareholders.
Dampak Perubahan
Harga beli bahan baku
Sampai saat ini, ketergantungan industri farmasi Indonesia
pada bahan baku impor masih sangat besar. Karena itu, harga
bahan baku masih menjadi faktor yang sangat mempengaruhi
kelangsungan industri farmasi di Indonesia. Langkah antisipatif
yang dilakukan Indofarma adalah mengupayakan kontrak
jangka panjang pembelian bahan baku tertentu yang harganya
sangat fluktuatif.
Menuju Keberlanjutan
VI
- 8 9 -
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III
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Profil Perusahaan
Company Profile
Tinjauan Keuangan
Financial Review
Informasi Transaksi
dengan Pihak Berelasi
2014
2014
2013
2013
769
2,106
10,587
5,425
Jumlah
11,356
7,530
0.82%
0.56%
Uraian | Description
Penjualan
PT RNI (Persero)
246
244
PT RNI (Persero)
649
1,098
8,855
223
Jumlah
9,750
1,565
1.23%
0.25%
491
769
27,406
22,087
- 9 0 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
INFORMATION ON MATERIAL
TRANSACTIONS BEARING CONFLICT OF
INTEREST AND/OR TRANSACTIONS WITH
AFFILIATED PARTIES
Kebijakan Akuntansi
dan Perubahannya
- 9 1 -
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Tinjauan Keuangan
Financial Review
- 9 2 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
e. Deferred Tax
Deferred tax assets are recognized for all temporary
differences between the financial statements
carrying amounts of existing assets and liabilities and
their respective taxes bases to the extent that it is
probable that taxable profit will be available against
which the temporary differences can be utilized.
Significant management estimates are required to
determine the amount of deferred tax assets that can
be recognized, based upon the likely timing and the
level of future taxable profits together with future tax
planning strategies.
- 9 3 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Tinjauan Operasional
Operational Review
- 9 4 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
2014
2013
1.037
1.127
2014
2013
20
27
50
50
Supervisor
161
175
Pelaksana | Operator
Jumlah karyawan | Total Number of Employees
806
875
1.037
1.127
Tingkat Pendidikan
Educational Level
Tingkat Pendidikan
Educational Level
2014
2013
S2 | Magister
11
10
S1 | Bachelor
343
381
Diploma-3 | Diploma
97
103
487
528
73
78
SD | Elementary School
Jumlah karyawan | Total Number of Employees
- 9 5 -
26
27
1.037
1.127
Kinerja 2014
2014 Performance
II
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Tinjauan Operasional
Operational Review
Status Kepegawaian
Employment Status
Status Kepegawaian
Employment Status
2014
2013
808
840
229
287
1.037
1.127
2014
2013
Laki-laki | Males
759
866
Perempuan | Females
242
261
1.037
1.127
Jenis Kelamin
Gender
Jenis Kelamin
Gender
HR Competency Development
Pengembangan Organisasi
Job Enrichment
Individu diberi penugasan yang beragam dari sisi bisnis,
teknis, dan organisasi ditujukan untuk memperkaya
kemampuan karyawan dalam fungsi tugasnya.
Job Enlargement
Individu dalam Perseroan diberikan penugasan dalam
proyek-proyek yang melibatkan koordinasi antar lintas
bidang. Implementasi dari aspek ini ditujukan untuk
memperluas wawasan karyawan untuk mengetahui
hubungan proses bisnis yang komprehensif.
Job Value
Melakukan review berkala pada masing-masing posisi
terkait dengan kontribusinya dalam pencapaian kerja
untuk menentukan nilai yang harus dihargai di setiap
jabatan yang ada di Perseroan.
- 9 6 -
Organizational Development
Job Enrichment
Each individuals is given various assignments in terms
of business, technical, and organizational duties in order
to enrich the employees competencies.
Job Enlargement
Individuals in the Company are given the project
assignments involving coordinations among divisions.
It is intended to broaden the employees insights on
related comprehensive business processes.
Job Value
Conducting a periodic review on each position associated
with contribution to the work achievement in order to
determine the value for each position in the Company.
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Job Grading
Menetapkan bobot jabatan dari masing-masing posisi
yang ada di Perseroan untuk melakukan pemetaan posisi.
Job Grading
Determining position value of each rank in the Company
to perform the rank mapping.
Transformasi Budaya
Perseroan memiliki dan terus mengembangkan sistem tata
nilai sebagai acuan dari seluruh karyawan dan manajemen.
Sistem nilai ini merupakan kumpulan dari tata nilai yang
disepakati bersama dan melandasi semua aspek budaya
dan organisasi.
Cultural Transformation
The Company has in place and continuously develops
the value system as a reference for all employees
and management. This value system is a collection of
mutually agreed values and underlies all cultural and
organizational aspects.
- 9 7 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Tinjauan Operasional
Operational Review
- 9 8 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
The Company views the importance of company-managementemployee relationship as industrial relations underlying a healthy
and quality organizational management. The Company gives
freedom to all employees to organize through the United
Workers Indofarma founded in 2003, with membership of
almost all employees now. Activities undertaken by the Union
Indofarma are all related to industrial relations, advocacy and
training members of labor.
Teknologi informasi
INFORMATION TECHNOLOGY
- 9 9 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Tinjauan Operasional
Operational Review
- 1 00 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Nama Perusahaan
Names of the Company
Kegiatan Usaha
Operational
Activities
Domisili dan
Tahun Dimulainya
Operasi Komersial
Domicile and
Commercial
Operation
Commencement
Date
Persentase
Kepemilikan
% ownership
2014
2013
Aset/Assets
2014
2013
624.800
607.036
Status
Operasi
Operation
Status
Distribusi dan
perdagangan farmas |
Pharmaceutical
Distribution and Trade
Jakarta, 2000
99,99%
99,99%
Beroperasi
In operation
Kepemilikan Melalui PT Indofarma Global Medika (IGM) | Ownership through PT Indofarma Global Medika
PT Farmalab Indoutama
Laboratorium
Bioavailabilitas dan
Bioekuivalensi |
Bioavailability and
Bioequivalence Laboratory
Jakarta, 2014
99,90%
99,90%
6.671
Beroperasi
In operation
Direct Subsidiary
- 1 01 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Uraian | Description
Penjualan Bersih | Net Sales
Beban Pokok Penjualan | Cost of Goods Sold
2014
2013
1.354.366
1.246.736
(1.158.663)
(1.054.221)
195.703
192.515
(137.348)
(133.487)
(40.768)
(51.868)
(20.451)
(34.507)
(2.865)
(27.347)
(814)
2.231
(3.679)
(25.116)
Uraian | Description
2014
103
(1.630)
(247)
(1.773)
Pajak | Tax
440
(1.333)
- 1 02 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Penentuan Asumsi
Assumption Determination
- 1 03 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Realisasi 2014
2014 Realization
Uraian
Description
Penjualan Bersih | Net Sales
Beban Pokok Penjualan | Cost of Goods Sold
Laba Kotor | Gross Profit
Beban penjualan | Sales Expense
Beban administrasi dan umum | Administrative and General Expense
(Kerugian) keuntungan lain-lain Neto | Other (Loss) profit Net
Beban keuangan | Finance Expense
Laba (Rugi) Sebelum Pajak | Profit (Loss) Before Tax
Pajak | Tax
Laba (Rugi) Bersih | Net Profit (Loss)
RKAP 2015
2015 RKAP
1.381.437
1.765.707
(1.069.010)
(1.316.406)
312.426
449.300
(178.970)
(221.413)
(91.648)
(122.643)
4.536
(3.000)
(38.942)
(55.048)
7.402
47.197
(6.237)
(14.178)
1.165
33.018
- 1 04 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
No
1
2
3
Perspective
Objective
Key Performance
Indicator
Product
and process
efectiveness
1. On time delivery
dan product
capacity
optimization
2. Improve product
quality
Customer Focus
Increase customer
loyalty
Increase workforce
engagement
1. Leadership
Communication
2. Competency utilization
1. Employee Satisfaction
Leadership,
Corporate
Governance,
and Social
Responsibility
Improve management
quality
Regulatory compliance,
good governance
1. GMP Certification
Financial and
Market
Financial Health
HR Focus
1. Supply Capability
2. Quality Complaint
2. KPKU Score
Stategic Initiatives
Production planning accuracy,
aggressive production
Customer relationship
acceleration
Workforce appraisement,
management communication
GMP, KPKU and GCG
implementation
3. GCG Score
1. Cost management
2. Market knowledge
1. Profitability
2. Sales Achievement
- 1 05 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 06 -
IV
- 1 07 -
VI
Menuju Keberlanjutan
Towards Sustainability
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 10 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
1. Transparansi
Perseroan mendefinisikan transparansi sebagai keterbukaan
dalam melaksanakan proses pengambilan keputusan dan
keterbukaan dalam mengemukakan informasi materiil dan
relevan mengenai aktivitas usaha. Hal ini dilakukan antara lain
dengan selalu memastikan bahwa pengungkapan berbagai
hal material mengenai korporasi; mencakup di antaranya
kondisi keuangan, capaian usaha, informasi kepemilikan, dan
pelaksanaan tata kelola dilaksanakan secara tepat waktu dan
akurat serta dapat diakses oleh pemegang saham maupun
para pemangku kepentingan dan masyarakat.
1. Transparency
The Company defines transparency as a disclosure in
conducting the process of decision making and material
information expression that relevant regarding companys
business activities. This is done by, among others, always
ensuring that the disclosure of material information
regarding the Company; including financial condition,
business performance, proprietary information, and
implementation of good corporate governance, is disclosing
in a timely, accurate manner that accessible to shareholders
and other stakeholders and the public.
- 1 11 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
2. Akuntabilitas
Perseroan mendefinisikan akuntabilitas sebagai kejelasan
fungsi, pelaksanaan dan pertanggungjawaban organ
Perseroan sehingga pengelolaan aktivitas usaha terlaksana
secara efektif. Dalam kaitannya dengan pihak yang
berkepentingan, penerapan akuntabilitas Perseroan dalam
aktivitas usaha harus selalu sejalan dengan etika bisnis yang
baik serta sesuai dengan hukum dan ketentuan yang berlaku.
2. Accountability
The Company defines accountability as the clarity of function,
execution and responsibility of the Companys organs to
assure that companys management runs effectively. In
conjunction with stakeholders, the implementation of
corporate accountability in business activities must be
consistent with good business ethics and in accordance
with applicable laws and regulations.
3. Tanggung Jawab
Perseroan mendefinisikan responsibilitas atau tanggung
jawab sebagai kesesuaian di dalam pengelolaan aktivitas
usaha terhadap peraturan perundang-undangan yang
berlaku dan prinsip-prinsip korporasi yang sehat. Hal ini
berlaku baik untuk manajemen maupun karyawan, dimana
setiap karyawan diwajibkan untuk patuh dan taat terhadap
aturan internal Perseroan maupun aturan perundanganundangan. Laporan terkait penerimaan gratifikasi, kepatuhan
terhadap ketentuan hubungan industrial, perlindungan
lingkungan hidup, serta kesehatan dan keselamatan kerja
merupakan beberapa contoh komitmen tanggungjawab
Perseroan yang senantiasa dipegang dan dilaksanakan.
3. Responsibility
The Company defines responsibility as compliance to
the legislation that applies along with the principles of a
sound corporation. This applies both to management and
employees, where each employee is required to obey and
adhere to the Companys internal rules and regulations.
The report regarding gratuities, compliance with industrial
relations, environmental protection, and health and safety
are some examples of the responsibility commitment in
Indofarma that will always be held and executed.
4. Kemandirian
Perseroan mendefinisikan kemandirian sebagai suatu
keadaan di mana aktivitas usaha dikelola secara profesional
tanpa benturan kepentingan dan pengaruh/tekanan dari
pihak manapun yang tidak sesuai dengan peraturan
perundang-undangan yang berlaku dan prinsip-prinsip
korporasi yang sehat. Sebagai salah satu bentuk komitmen
untuk menjalankan tugas dan tanggung jawab sesuai
ketentuan yang berlaku maka seluruh jajaran manajemen
dan karyawan Perseroan telah menandatangani pernyataan
terkait benturan kepentingan yang tercantum dalam buku
pedoman dan etika perilaku.
4. Independency
The Company defines independence as a state in which
business activities are managed in a professional manner
without any conflict of interest and influence/pressure
from any party that is not in accordance with the prevailing
legislation and the principles of a sound corporation. As one
of the commitments to carry out duties and responsibilities
according to the applicable stipulations, all management
and employees of the Company have signed a statement
related to conflicts of interest contained in the guidebook
and code of conduct.
- 1 12 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
5. Kesetaraan
Perseroan mendefinisikan kesetaraan sebagai keadilan
dan persamaan di dalam memenuhi hak-hak pemangku
kepentingan yang timbul berdasarkan perjanjian dan
peraturan perundang-undangan yang berlaku. Ini berarti
Perseroan menjamin bahwa setiap pemegang saham
dan pemangku kepentingan perusahaan mendapatkan
perlakuan yang wajar, setara serta dapat menggunakan
hak-haknya sesuai dengan peraturan perundang-undangan
yang berlaku.
5. Fairness
The Company defines fairness as fairness and equality in
meeting stakeholder rights that arise under contracts and
prevailing laws and regulations. This means that Indofarma
ensures fair treatment for each shareholder and stakeholder,
and ensures that they can use their rights in accordance with
the legislation that applies.
Landasan Hukum
Legal Framework
- 1 13 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 14 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
In accordance with GCG Code and Law No. 40 Year 2007 regarding
Limited Liability Company (PT), the Company implements GCG
through Corporate Governance organs function,where the
division of functions and scope of authority of the GMS, the
Board of Commissioner, Board of Directors and its supporting
units is a key concept in the tactical implementation of the
Company's corporate governance.
RUPS
GMS
Dewan Direksi
Board of Directors
Dewan Komisaris
Board of Commissioners
Komite Audit
Audit Committee
- 1 15 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 16 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Agenda 3
Agenda 3
Agenda 4
Agenda 4
- 1 17 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Agenda 5
Agenda 5
Agenda 6
Agenda 6
- 1 18 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Dewan Komisaris
BOARD OF COMMISSIONERS
BOC Charter
- 1 19 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 20 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 21 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 22 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 23 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Nama
Name
Dasar Pengangkatan
Legal Basis of Appointment
Awal Jabatan
To serve as of
Komisaris Utama
President Commissioner
Akmal Taher
RUPST 2013
GMS of 2013
Tahun 2013
2013
Tahun 2018
2018
Komisaris
Commissioner
Rina Moreta
RUPST 2013
GMS of 2013
Tahun 2013
2013
Tahun 2018
2018
Komisaris Independen
Imdependent Commissioner
RUPST 2013
GMS of 2013
Tahun 2013
2013
Tahun 2018
2018
Komisaris Independen
Independent Commissioner
Kustantinah
RUPST 2012
GMS of 2012
Tahun 2012
2012
Tahun 2017
2017
Nama
Name
Komisaris Utama
President Commissioner
Akmal Taher
Komisaris
Commissioner
Rina Moreta
Komisaris Independen
Independent Commissioner
- 1 24 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 25 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Meeting of Board of
Commissioners
Rapat Dewan Komisaris dilaksanakan secara berkala, sekurangkurangnya 1 (satu) bulan sekali atau berdasarkan kebutuhan
apabila terdapat permintaan 1 (satu) atau beberapa anggota
Dewan Komisaris, permintaan Direksi, atau permintaan tertulis
dari 1 (satu) atau beberapa pemegang saham yang mewakili
sekurang-kurangnya 1/10 (satu per sepuluh) dari jumlah saham
dengan hak suara, dengan menyebutkan hal-hal yang akan
dibicarakan. Panggilan Rapat disampaikan secara tertulis oleh
Komisaris Utama atau oleh anggota Dewan Komisaris yang
ditunjuk oleh Komisaris Utama. Rapat dianggap sah apabila
diadakan di tempat kedudukan Perseroan atau di tempat
kegiatan usahanya yang utama di dalam wilayah Republik
Indonesia atau di seluruh wilayah Republik Indonesia dan
dihadiri oleh seluruh anggota Dewan Komisaris. Semua Rapat
dipimpin oleh Komisaris Utama. Dalam hal Komisaris Utama tidak
hadir atau berhalangan, Rapat dipimpin oleh seorang anggota
Dewan Komisaris lainnya yang ditunjuk oleh Komisaris Utama.
- 1 26 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Agenda Rapat
Meeting Agenda
28 Januari
January 28
20 Februari
February 20
Pembahasan finalisasi laporan audit dengan KAP Hendrawinata Eddy & Siddharta.
Discussion on finalization of audit report with KAP Hendrawinata Eddy & Siddharta.
Persiapan RUPS Tahunan tahun 2014.
2014 Annual GMS Preparation.
3 Maret
March 3
29 April
April 29
26 Mei
May 26
2 Juli
July 2
14 Agustus
August 14
16 September
September 16
- 1 27 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Agenda Rapat
Meeting Agenda
22 Oktober
October 22
20 November
November 20
16 Desember
December 16
Jumlah Rapat
Meeting Frequency
Jumlah Kehadiran
Meeting Attendance
% Kehadiran
Attendance %
44%
100%
100%
100%
Note:
* the absence in the meeting was due to business trip and/or on leave
Rekapitulasi Kehadiran Rapat Dewan Komisaris Periode 26 Maret 2014 31 Desember 2014
Recapitulation of Meeting Attendance of Board of Commissioners March 26 December 31, 2014
Nama
Name
Jumlah Rapat
Meeting Frequency
Jumlah Kehadiran
Meeting Attendance
% Kehadiran
Attendance %
16
100%
16
100%
16
100%
16
- 1 28 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Board of Commissioners
Performance Evaluation
Board of Commissioners
Remuneration
Jumlah
Salary
(Rp)
Allowance
364.500.000
72.900.000
437.400.000
Gaji (Rp)
Position
Komisaris Utama | President Commissioner
Rina Moreta
Fajar Rahmat Zulkarnaen
Tunjangan
Jabatan
(Rp)
Total
Komisaris | Commissioner
328.050.000
65.604.000
393.654.000
328.050.000
65.604.000
393.654.000
1.020.600.000
204.108.000
1.224.708.000
Jumlah | Total
Catatan:
* Perhitungan gaji selama 12 bulan
Note:
* Salary calculation for 12 months
- 1 29 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Direksi
Board of Directors
BOD Charter
BOD is appointed, elected and dismissed by the GMS decisionmaking mechanism. The Company emphasizes the importance
- 1 30 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 31 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 32 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
The 2014 Annual General Meeting held on March 26, 2014 has
issued a decision to dismiss with honour President Director
Elfiano Rizaldi; Finance Director John Guntar Sebayang; Director
Kosasih; and Director, Bambang Solihin irianto. Annual General
Meeting in 2014 also appointed Arief Budiman as President
Director; Muhammad Umar as Director; and Syamsul Hadi
as Director.
Nama
Name
Awal Jabatan
Serves from
Akhir Jabatan
Serves Until
Direktur Utama
President Director
Elfiano Rizaldi
2013
2014
Direktur Keuangan
Finance Director
2013
2014
Direktur
Director
Kosasih
2013
2014
Direktur
Director
2013
2014
Nama
Name
Dasar Pengangkatan
Basis of Appointment
Awal Jabatan
Serves from
Direktur Utama
President Director
Arief Budiman
RUPST 2014
GMS 2014
2014
2019
Direktur
Director
Muhammad Umar
RUPST 2014
GMS 2014
2014
2019
Direktur
Director
Syamsul Hadi
RUPST 2014
GMS 2014
2014
2019
- 1 33 -
Kinerja 2014
2014 Performance
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Laporan Manajemen
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III
Profil Perusahaan
Company Profile
- 1 34 -
IV
p.
q.
r.
s.
t.
u.
v.
w.
VI
Menuju Keberlanjutan
Towards Sustainability
c.
c.
d.
e.
f.
a.
b.
d.
e.
f.
- 1 35 -
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III
Profil Perusahaan
Company Profile
g.
o.
p.
q.
r.
s.
t.
g.
- 1 36 -
IV
c.
d.
e.
f.
g.
h.
i.
j.
k.
l.
VI
Menuju Keberlanjutan
Towards Sustainability
c.
- 1 37 -
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Company Profile
- 1 38 -
IV
Towards Sustainability
Menuju Keberlanjutan
VI
- 1 39 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Rapat Direksi
- 1 40 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Rapat Direksi
Board of Directors Meetings
Tanggal
Date
Agenda
Agenda
24 Januari
January 24
11 Februari
February 11
6 Maret
March 6
10 April
April 10
RKAP 2014.
2014 RKAP.
Pembahasan Bidang Pemasaran dan Produksi.
Discussion on Marketing and Production
17 April
April 17
22 April
April 22
2 Mei
May 2
Presentasi Bidang SDM, Manajer Pengembangan Jasa Teknik dan Manajer Business Development.
Presentation of HR, Technical Service Development Manager and Business Development Manager.
1 Juli
July 1
Reviu materi Rapat Direksi dan Dewan Komisaris tertanggal 2 Juli 2014.
Review of materials for BOD-BOC Joint meeting of July 2, 2014.
Reviu Arus Kas per 30 Juni 2014.
Review of Cash Flow per June 30, 2014.
Laporan progress renovasi.
Report progress of renovation
7 Juli
July 7
- 1 41 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
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III
Profil Perusahaan
Company Profile
Rapat Direksi
Board of Directors Meetings
Tanggal
Date
Agenda
Agenda
14 Juli
July 14
21 Juli
July 21
Laporan aset tetap yang berupa tanah dan bangunan, serta rencana optimalisasinya.
Report on the fixed asset in land and buildings as well as the optimization plans.
11 Agustus
August 11
1 September
September 1
9 September
September 9
15 September
September 15
29 September
September 29
27 Oktober
Oct 27
10 November
November 10
1 Desember
December 1
Paparan pencapaian 2014 dan target 2015 pengembangan produk, pengembangan bisnis dan Indomach.
Exposure to the achievement of the 2015 target of 2014 and product development, business and indomach development.
Finalisasi Public Expose.
Finalizatiaon of the Public Expose.
29 Desember
December 29
- 1 42 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Jumlah Rapat
Total of Meeting
Jumlah Kehadiran
Total of Attendance
% Kehadiran
Attendance %
71,43%
85,71%
100,00%
100,00%
Note:
* Since GMS March26, 2014, the fourth Board of Directors no longer served
in the Company's management.
* the absence in the meeting was due business trip and/or on leave.
Jumlah Rapat
Total of Meeting
27
Jumlah Kehadiran
Total of Attendance
% Kehadiran
Attendance %
27
100,00%
25
92,59%
27
100,00%
Catatan:
* Ketidakhadiran rapat disebabkan perjalanan dinas dan/atau cuti.
Note:
* the absence in the meeting was due business trip and/or on leave.
- 1 43 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Remunerasi Direksi
Jabatan
Gaji (Rp)
Position
Salary
Muhammad Umar
Direktur | Director
Syamsul Hadi
Direktur | Director
Jumlah | Total
Catatan:
* Perhitungan gaji selama 9 (sembilan) bulan.
Tunjangan
(Rp)
Allowance
Jumlah
(Rp)
Total
607.500.000
202.500.000
810.000.000
546.750.000
202.500.000
749.250.000
546.750.000
202.500.000
749.250.000
1.701.000.000
607.500.000
2.308.500.000
Note:
* Salary calculation for 9 months
KOMITE AUDIT
Audit COMMITTEE
- 1 44 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
1.
2.
3.
4.
5.
6.
7.
8.
9.
- 1 45 -
Position
Membership
Right and Authorization
Task and Responsibility
Relation with the related party
Meeting
Report
Conflict and Code of Ethic
Others.
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 46 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Jabatan
Ketua | Chairman
Anggota | Member
Anggota | Member
- 1 47 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Warga Murad
Anggota Komite Audit
Audit Committee Member
- 1 48 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Agenda
Agenda
27 Januari
January 27
17 Februari
February 17
Progres Audit Laporan Keuangan Perseroan oleh KAP Hendrawinata, Eddy & Sidharta.
Progress of audit of the Companys Financial Statements by KAP Hendrawinata, Eddy & Sidharta.
19 Februari
February 19
Pembahasan Agenda Kerja Panitia Pengadaan Jasa Audit Laporan Keuangan Perseroan Tahun Buku 2013.
Discussion on Work Agenda of Procurement Committee of Audit Services for the Financial Year 2013.
Pembahasan Draft KAK/RKS Pengadaan Jasa Audit Laporan Keuangan Perseroan Tahun Buku 2013.
Discussion on KAK/RKS Draft of Procurement of Audit services for the Companys Financial Statements of FY 2013.
Pembahasan Harga Perkiraan Sendiri (HPS) Pengadaan Jasa Audit Laporan Keuangan Perseroan Tahun Buku 2013.
Discussion on Self-Estimated Prices of the provision of audit services for the Companys Financial Statements for FY 2013.
3 Maret
March 3
Pembukaan Penawaran Penyedia Jasa Audit Laporan Keuangan Perseroan Tahun Buku 2014.
Opening of proposal for the provision of Audit Service for the Companys Financial Statements of FY2014
6 Maret
March 6
Klarifikasi dan Negosiasi Penawaran Penyedia Jasa Audit Laporan Keuangan Perseroan Tahun Buku 2014.
Clarification and Negotiation on the Proposal on the provision of audit service for the Companys Financial Statements FY2014
24 April
April 24
Pembahasan Laporan Kinerja Perseroan Bulan Maret 2014 (Trw-1 Tahun 2014).
Discussion on the Companys Performance report of March 2014 (Q1 2014)
Evaluasi Pelaksanaan Audit SPI.
Internal Audit Implementation Evaluation
Monitoring Tindak Lanjut Hasil Audit SPI.
Monitoring the follow-up of Internal Audit Results
22 Mei
May 22
12 Juni
June 12
24 Juni
June 24
18 Juli
July 18
29 Agustus
August 29
- 1 49 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Agenda
Agenda
Tindak Lanjut Hasil Rapat yang lalu.
Follow up of the previous meeting.
Evaluasi Kinerja Bulan Agustus 2014.
Evaluation on Performance of August 2014.
Pengembangan TI.
IT development.
16 Oktober
October 16
13 Nopember
November 13
20 November
November 20
Pembahasan Audit Plan KAP Hendrawinata Eddy Siddharta & Tanzil atas Laporan Keuangan Perseroan Tahun Buku 2014.
Discussion on KAP Audit Plan Hendrawinata Eddy Siddharta & Tanzil for the Companys Financial Statements for FY 2014.
15 Desember
December 15
Jabatan
Position
Fajar R Zulkarnaen
Ketua | Chairman
Akmal Taher
Anggota | Member
Warga Murad
Anggota | Member
Jumlah Rapat
Meeting Frequency
Kehadiran
Attendance
16
16
100%
0%
16
100%
Catatan:
* Ketidakhadiran rapat disebabkan perjalanan dinas dan/atau cuti.
Note:
* the absence in the meeting was due business trip and/or on leave.
- 1 50 -
IV
Menuju Keberlanjutan
Towards Sustainability
2.
3.
4.
5.
VI
- 1 51 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Kebijakan Remunerasi
Remuneration Policy
Jabatan
Gaji (Rp)
Position
Salary
Anggota | Member
Tunjangan
(Rp)
Allowance
Jumlah
(Rp)
Total
Catatan:
* perhitungan gaji selama 12 bulan.
120.000.000
Note:
* Salary calculation for 12 months.
- 1 52 -
120.000.000
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Jabatan
Position
Ketua | Chairman
Tarcicious Sawardi
Anggota/Sekretaris | Member/Secretary
Tarcicious Sawardi
Anggota/Sekretaris Komite GCG dan Pemantauan
Member/Secretary of the GCG and Risk Monitoring Committee
- 1 53 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Frekuensi Pertemuan
Frequency of Meetings
Jumlah Rapat
Meeting Frequency
Rina Moreta
Tarcicious Sawardi
Jumlah Kehadiran
Attendance
% Kehadiran
Attendance %
100%
100%
- 1 54 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
No
Rekomendasi (AOI)
Recommendation
Kategori /Status
Category/Status
S
1.
2.
3.
17
14
4.
Direksi | BOD
37
14
13
10
5.
6.
Jumlah | Total
66
33
19
14
Catatan/ Note:
No
Kategori/status
Category/Status
Keterangan
Annotation
1.
Selesai, sudah ada tindaklanjutnya dan selesai | Finished, followed up and completed
2.
Proses, sudah ditindaklanjuti sebagian,namun masih ada yang diproses | On process, partly followed up, partly on going
3.
- 1 55 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 56 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
GCG and Risk Monitoring Committee also conducted selfassessment evaluations of GCG implementation in the fiscal
year of 2013 by Division of CPRM from November 5 to December
5, 2014, with the Report No. 035/CPRM/XII/2014 on December
12, 2014, and submitted to the Head of the GCG Committee
and Risk Monitoring by the President Director as the personin-charge for GCG implementation with the Decree No. 1961/
DIR/XII/2014 on December 19, 2014.
Kebijakan Remunerasi
Remuneration Policy
- 1 57 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Tunjangan
Jumlah
Salary
(Rp)
Allowance
120.000.000
120.000.000
Jabatan
Gaji (Rp)
Position
Anggota | Member
(Rp)
Total
Catatan:
* perhitungan gaji selama 12 bulan.
Note:
* Salary calculation for 12 months.
Sekretaris Perusahaan
Corporate Secretary
- 1 58 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Yasser Arafat
Sekretaris Perusahaan
Corporate Secretary
- 1 59 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 60 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Suryadi
Kepala Satuan Pengawasan Internal
Head of Internal Control Unit
- 1 61 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 62 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
HUMAN RESOURCES
- 1 63 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 64 -
IV
Ruang Lingkup
Penerapan prinsip-prinsip Good Corporate Governance
Tugas dan Tanggung Jawab
Wewenang
Pelaporan
Hubungan dengan Auditee
Hubungan dengan Auditor Eksternal
Hubungan dengan Komite Audit
Hubungan dengan Anak Perusahaan
Tanggung Jawab Manajemen
Standar Profesi dan Kode Etik
Pemastian dan Peningkatan Kualitas
VI
Menuju Keberlanjutan
Towards Sustainability
Scope of Work
Implementation of Good Corporate Governance
Duty and Responsibility
Power
Report System
Relation with Auditee
Relation with external Auditor
Relation with Audit Committee
Relation with subsidiaries
Management Responsibility
Profession Standard and Code of Conduct
Quality Assurance and Improvement
- 1 65 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Direktur Utama
President Director
Manajer SPI
Internal Control Manager
- 1 66 -
IV
- 1 67 -
VI
Menuju Keberlanjutan
Towards Sustainability
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Pelaporan
Report System
The reports of Internal Control Unit include the annual work plan,
an overview of the progress of audit result, review, outsourcing
implementation, audit expertise and skills development, and
other task per semester to be delivered to President Director and
- 1 68 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 69 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
- 1 70 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 71 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
operations and cash flows for the year ended on that date are in
accordance with Financial Accounting Standards in Indonesia.
In addition to the Financial Statements for 2014 Fiscal Year,
the Public Accountant Firm of Hendrawinata, Eddy, Siddharta,
and Tanzil also conducted general audit on the Companys
Sustainability Program report for the fiscal year 2014.
Akuntan
Accountant
Opini
Opinion
2013
Welly Adrianto
Menyajikan secara wajar, dalam semua hal yang material, posisi keuangan
konsolidasian PT Indofarma (Persero) Tbk dan entitas anaknya tanggal 31 Desember
2013, serta kinerja keuangan dan arus kas konsolidasian untuk tahun yang berakhir
pada tanggal tersebut, sesuai dengan Standar Akuntansi Keuangan di Indonesia.
The financial statements present fairly, in all material respects, the consolidated
financial position of PT Indofarma (Persero) Tbk. and its subsidiaries as of
December 31, 2013 and Reviews their consolidated financial performance and
cash flows for the year ended, in accordance with Indonesian Financial Accounting
Standards.
2012
Iskariman Supardjo
Menyajikan secara wajar, dalam semua hal yang material, posisi keuangan
konsolidasian PT Indofarma (Persero) Tbk dan entitas anak tanggal 31 Desember
2012 serta hasil usaha, arus kas untuk tahun yang berakhir pada tanggal tersebut
sesuai dengan Standar Akuntansi Keuangan di Indonesia.
The financial statements present fairly, in all material respects, the consolidated
financial position of PT Indofarma (Persero) Tbk. and its subsidiaries as of
December 31, 2012 along with business
results, cash flow for the year ended on the respected date is in accordance with
the Indonesia Financial Accounting Standards.
2011
Menyajikan secara wajar dalam semua hal yang material, posisi keuangan
konsolidasian PT Indofarma (Persero) Tbk dan Anak Perusahaan tanggal
31 Desember 2011, 2010 dan 1 Januari 2010 dan hasil usaha serta arus kas
konsolidasian untuk tahun yang berakhir pada tanggal 31 Desember 2011 dan
2010 sesuai dengan Standar Akuntansi Keuangan di Indonesia.
The financial statements present fairly, in all material respects, the consolidated
financial position of PT Indofarma (Persero) Tbk. and its subsidiaries as of
December 31, 2011, 2010, and January 1, 2010, along with business results,
consolidated cash flow for the year ended on December 31, 2011 and 2010 is in
accordance with the Indonesia Financial Accounting Standards.
- 1 72 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Manajemen Risiko
Risk Management
- 1 73 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Manajemen Risiko
Risk Management
- 1 74 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 75 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Manajemen Risiko
Risk Management
Struktur Organ Manajemen Risiko Perseroan
Organization Structure of Companys Risk Management
RUPS
Board of Commisioners
DIREKSI
Board of Directors
DIREKTUR
Director
MANAJER
Manager
MANAJER
Manager
MANAJER
Manager
Keterangan
Note
MANAJER SPI
Head of Internal
Control Unit
STAFF MANAJEMEN
RISIKO
Risk Management Staff
Fungsi Organ
Organization Function
Dewan Komisaris berperan menjalankan fungsi pengawasan terhadap penerapan manajemen risiko yang
dilakukan oleh Direksi.
BOC exercises overseeing of the risk management performed by the Board of Directors.
Direksi bertanggung jawab atas penerapan manajemen risiko Perseroan.
The Board of Directors is responsible for the implementation of Companys risk management.
Compliance, Performance & Risk Management Manager bertanggungjawab kepada Direktur Utama untuk:
Mengadministrasikan penerapan Manajemen Risiko.
Mengintegrasikan semua upaya pengelolaan risiko di seluruh perusahaan.
Membuat dan menyampaikan Laporan Penerapan Manajemen Risiko Perusahaan kepada Direktur Utama.
Compliance, Performance & Risk Management Manager are responsible to the President Director for:
Administrating the risk management implementation
Integrating all risk management efforts throughout the company.
Creating and delivering the risk management implementation report to president director.
Unit Kerja Pemilik Risiko (Risk Taking Unit) merupakan fungsi pemilik risiko yang memiliki serangkaian tahapan proses
kegiatan kerja. Risk Taking Unit berperan melaksanakan pengelolaan risiko yang ada di fungsi kerja masing-masing.
The Risk Taking Unit is a function of the risk owners with series of process in their working activities. Risk Taking Units has the
role of implementing risk management in their respective working functions.
Staf Manajemen Risiko bertugas membantu Compliance, Performance & Risk Management Manager.
The staff of Risk Management has the task to assist the manager of Compliance, Performance & Risk Management.
- 1 76 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Klasifikasi Risiko
Risk Classification
- 1 77 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Manajemen Risiko
Risk Management
Kriteria Risiko
Risk Criteria
1. Kriteria konversi
Skala dibawah ini disepakati manajemen PT Indofarma
(Persero) Tbk sebagai kriteria untuk mengkonversi ukuran
semi kuantitatif likelihood dan dampak risiko dan kriteria
ini digunakan untuk mengukur level risiko.
Kriteria konversi ukuran likelihood dan dampak risiko adalah
sebagai berikut :
1. Conversion Criteria
The below scale is agreed by the management of PT
Indofarma (Persero) Tbk. as the criteria for converting semiquantitative measure of likelihood and risk impact, and such
criteria is used to measure the level of risk.
The conversion criteria of likelihood measure and risk impact
is as follows:
Ukuran Likelihood
Likelihood Measures
Level
Level
Probabilitas
Probability
Penjelasan
Note
Jarang
Rarely
Kemungkinan Kecil
Small Possibility
Kemungkinan Sedang
Intermediate Possibility
Kemungkinan Besar
Big Possibility
Akan mungkin terjadi pada banyak keadaan; Probabilitas 60% < X 80%
Will probably occur in many circumstances; Probability 60% < X 80%
Hampir Pasti
Almost certainly
Dapat terjadi pada banyak keadaan; Probabilitas 80% < X < 100%
Can occur in may circumstances; Probability 80% < X < 100%
- 1 78 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Ukuran Dampak
Impact Measures
Level
Dampak/Konsekuensi
Impact/Consequences
Aspek
Aspects
Kinerja
Performance
Finansial
Financial
Citra Perusahaan
Companys Image
Keselamatan Kerja
Work Safety
Tidak Signifikan
Insignificant
Kerugian
finansial kecil
Small
financial loss
Kecil
Low
Kerugian
finansial
sedang
Average
financial loss
Sedang
Average
Kerugian
finansial
cukup besar
Relatively
great financial
loss
Besar
High
Kerugian
finansial besar
Great
financial loss
Katastropik
Catastrophic
Kerugian
finansial
sangat besar
Gigantic
financial loss
- 1 79 -
Kinerja 2014
II
2014 Performance
Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Manajemen Risiko
Katstropik (5)
Catastrophic
10
Issue
15
Unacceptable
20
Unacceptable
25
Unacceptable
Besar (4)
High
4
Acceptable
8
Supplementary
Issue
12
Issue
16
Unacceptable
20
Unacceptable
Sedang (3)
Overange
3
Acceptable
6
Supplementary
Issue
9
Issue
12
Issue
15
Unacceptable
2
Acceptable
4
Acceptable
6
Supplementary
Issue
8
Supplementary
Issue
10
Issue
1
Acceptable
2
Acceptable
3
Acceptable
4
Acceptable
5
Supplementary
Issue
Kecil (2)
Low
5
Supplementary
Issue
Dampak/ Consequences
Risk Management
Jarang (1)
Rarely
Likelihood
Skor
Score
X4
4<X8
Tinggi | High
8 < X 12
Ekstrim | Extreme
12 < X 25
- 1 80 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 81 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Manajemen Risiko
Risk Management
- 1 82 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Kode Kepatuhan
Code of Compliance
Code of conduct
- 1 83 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
Visi
Vision
Misi
Misi / Mission
- 1 84 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
3. Compassionate
Insan Perseroan memiliki rasa peduli dan welas asih terhadap
sesama, dengan penjabaran sebagai berikut ;
a. Respect to people mengandung pengertian bahwa insan
Perseroan menghormati perbedaan pendapat dan peduli
terhadap sesama, baik individu, rekan kerja (atasan,
bawahan, setingkat), mitra kerja maupun stakeholders
secara umum.
b. Cooperative mengandung pengertian bahwa insan
Perseroan selalu bekerja sama dalam suatu sinergi yang
harmonis dengan mengedepankan rasa tanggung jawab
dan suasana kekeluargaan.
c. Fairness (keadilan) mengandung pengertian adanya
kesetaraan di dalam memenuhi hak-hak stakeholder yang
timbul berdasarkan perjanjian dan peraturan perundangundangan yang berlaku. Nilai ini diwujudkan dengan
meritocracy (memberikan kesempatan yang sama kepada
seluruh karyawan berdasarkan kinerja, kesetaraan
(sejajar/sama kedudukannya), dan keterbukaan (saling
terbuka) dalam setiap pengambilan keputusan, sesuai
batasan dan ketentuan peraturan perundang-undangan
yang berlaku.
3. Compassionate
Company personnel have a sense of caring and compassion
for others, with the description of the following;
a. Respect to people means the companys individual
respect the opinion difference and care for other, as
individual, work mate, partners as well as stakeholders
in general.
- 1 85 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
- 1 86 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 87 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
- 1 88 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 89 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
5. Insider Trading
Obeying all regulations regarding insider trading to all access
asking about the sensitive information or confidential based
on the applicable laws and regulation of capital market.
- 1 90 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 91 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
- 1 92 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 93 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
- 1 94 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
1.
2.
- 1 95 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
Batasan Gratifikasi
Gratification Limitation
- 1 96 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 97 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
Penerapan Pengendalian
Gratifikasi, Pelaporan dan Sanksi
Gratification Control
Implementation, Reporting, and
Punishment
- 1 98 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 1 99 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
benturan kepentingan
CONFLICT OF INTEREST
Basic Principle of
Conflict of Interest
- 2 00 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
making and cause the Company not to get the best results. The
Company boldly provide basic and limit for conflict of interest
in the following situations:
- 2 01 -
Kinerja 2014
2014 Performance
II
Laporan Manajemen
Management Report
III
Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
Pengungkapan Benturan
Kepentingan
Whistleblowing System
Whistleblowing System
Prinsip Dasar Sistem Pelaporan
Pelanggaran
- 2 02 -
IV
Telepon:
VI
Menuju Keberlanjutan
Towards Sustainability
:Phone
wbs.spi@indofarma.co.id
Website:
www.indofarma.co.id
:Website
- 2 03 -
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2014 Performance
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Laporan Manajemen
Management Report
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Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
Lingkup Pengaduan/
Pengungkapan
Scope of Complaint/Disclosure
- 2 04 -
IV
Pengungkapan
Penyimpangan Internal
VI
Menuju Keberlanjutan
Towards Sustainability
sanksi administratif
ADMINISTRATIVE PENALTIES
Program Kepemilikan
Saham Oleh karyawan Atau
Manajemen (ESOP/MSOP)
- 2 05 -
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Company Profile
Kode Kepatuhan
Code of Compliance
The distribution of the first year option for 1/3 of the entire option
rights, issued by 115% of fair value IPO price or Rp287.5 per share.
Each option give the right to the holder to purchase one new
B share series of the Company. In May 2002, the Company has
implemented its option rights for 2,392,500 option.
Company has always carried out its tax obligations for income
tax payment and any other tax liabilities. The Company does
not have important matters or other matters in relation with
the meeting of tax obligations.
- 2 06 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Media Komunikasi
Communication Media
Fungsi Media
Media Function
- 2 07 -
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Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Kode Kepatuhan
Code of Compliance
Media Komunikasi
Communication Media
Fungsi Media
Media Function
Karyawan
Employee
Konsumen
Consumer
Organisasi Profesi
Professional Organizations
Masyarakat/Umum
Public
- 2 08 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
- 2 09 -
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II
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Laporan Manajemen
III
Management Report
Profil Perusahaan
Company Profile
Jabatan
Position
Akmal Taher
Komisaris Utama | President Commissioner
Rina Moreta
Komisaris | Commissioner
SHARE OWNERSHIP
OF THE BOC and bod
BUMN Lain
Other SOE
PT Indofarma (Persero)
Tbk
Nilai
Value
Persen
Percent
Nilai
Value
Perusahaan Swasta
Private Company
Persen
Percent
Nilai
Value
Persen
Percent
Direksi | BOD
-
- 2 10 -
IV
Menuju Keberlanjutan
Towards Sustainability
VI
Corporate Governance
Dewan
Komisaris
BOC
Direksi
BOD
Pemegang
Saham
Pengendali
Controlling
Shareholders
Dewan
Komisaris
BOC
Direksi
BOC
Pemegang
Saham
Pengendali
Controlling
Shareholders
Akmal Taher
Komisaris Utama | President Commissioner
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Rina Moreta
Komisaris | Commissioner
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Arief Budiman
Direktur Utama | President Director
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Muhammad Umar
Direktur | Director
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Syamsul Hadi
Direktur | Director
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Tidak | No
Direksi | BOD
- 2 11 -
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Profil Perusahaan
Company Profile
No
Rekomendasi (AOI)
Recommendation
Kategori /Status
Category/Status
S
1.
2.
3.
17
14
4.
Direksi
BOD
37
14
13
10
5.
6.
66
33
19
14
Jumlah | Total
Catatan | Note:
No
Kategori/status
Category/Status
1.
2.
3.
Keterangan
Description
- 2 12 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 2 13 -
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Company Profile
- 2 14 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Bobot
Weight
Nilai
Score
Capaian
Result
(%)
7,00
6,10
87,14
Baik
Good
II
9,00
8,25
91,68
Sangat Baik
Very Good
III
35,00
29,52
84,34
Sangat Baik
Very Good
IV
DIREKSI
Board of Director
35,00
28,67
81,92
Baik
Good
9,00
6,81
75,68
Cukup
Adequate
VI
FAKTOR LAINNYA
Others
5,00
0,00
0,00
TOTAL SKOR
Total
100,00
79,35
Baik
Good
No
Kategori
Category
Bobot
Weight
Nilai
Score
Capaian
Result
(%)
7,00
6,11
87,32
Sangat Baik
Very Good
II
9,00
8,41
91,68
Sangat Baik
Very Good
III
35,00
32,41
92,59
Sangat Baik
Very Good
No
- 2 15 -
Kategori
Category
Kinerja 2014
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Profil Perusahaan
Company Profile
Bobot
Weight
Nilai
Score
Capaian
Result
(%)
IV
DIREKSI
Board of Director
35,00
29,47
84,19
Baik
Good
9,00
7,13
79,23
Baik
Good
VI
FAKTOR LAINNYA
Others
5,00
0,00
0,00
TOTAL SKOR
Total
100,00
83,53
83,53
Sangat Baik
Very Good
No
Kategori
Category
Increased achievement scores on GCG evaluation results (selfassessment) in GCG implementation for fiscal year 2013 due
to, among others:
1. GCG by the Company that has best practice consistently and
continuously based on the commitment of Management
and GCG and Risk Monitoring Committee.
2. Improving the GCG implementation by the Company which
was nearing best practice in 2012, became a best practice in
2013 and 2014, based on the Follow-up Recommendations
Assessment of GCG implementation for fiscal year 2012 by
Development and Finance Controller of West Java province
and parameters/indicators of GCG implementation according
to SK S-16/SMBU/2012.
3. Follow the majority of Recommendations Assessment of GCG
implementation for fiscal year 2012 by Development and
Finance Controller of West Java province and parameters/
indicators of GCG implementation according to SK S-16/
SMBU/2012 to approach the GCG best practices.
4. Committed to follow the Recommendations Assessment of
GCG implementation for fiscal year 2012 by Development
and Finance Controller of West Java and parameters/
indicators of GCG implementation according to SK S-16/
SMBU/2012, which have not been followed or approaching
best practice next year.
- 2 16 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
7. Telah ditetapkan Keputusan Sekretais Menteri BUMN No.SK16/S.MBU/2012 tanggal 6 Juni 2012 tentang parameter/
indikator penerapan GCG pada Badan Usaha Milik Negara
belum dikukuhkan pemberlakuan penerapannya dalam
RUPS Perseroan.
- 2 17 -
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III
Profil Perusahaan
Company Profile
Tahun Buku
Fiscal Year
Tahun Ukur
Measure Year
Assessor
Score (%)
Assessment
2006
2007
71,530
Assessment
2009
2010
77,610
Self Assessment
2010
2011
Tim Self Assesment INAF diasistensi oleh BPKP Pusat | INAF Self
Assessment Team assisted by Central Development & Finance Controller
81,320
Assessment
2012
2013
79,353
Self Assessment
2013
2014
83,529
- 2 18 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Proses
Process
Tahapan
Stages
2006
2007
2010
2011
- 2 19 -
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Profil Perusahaan
Company Profile
Proses
Process
Tahapan
Stages
Monitoring Tindaklanjut Rekomendasi Hasil Evaluasi (Self Assessment) Good Sustainability Corporate yaitu
Penerapan GCG tahun 2010,
tujuannya menjadi perusahaan dengan
Monitoring Follow-up Recommendations Evaluation of GCG implementation in 2010, implementasi Governance, Risk, and
Compliance (GRC) yang berpegang pada
Sosialisasi infrastruktur GCG secara konsisten dan menyeluruh
etika prilaku dan tanggung jawab sosial.
Socialization GCG infrastructure consistently and thoroughly
Good Sustainability Corporate aims to become
Melaksanakan Assessment GCG tahun 2012 dengan nilai/skor 79,353 oleh the company with the implementation of the
Governance, Risk, and Compliance (GRC),
BPKP Perwakilan Provinsi Jawa Barat
Conducting GCG Assessment in 2012 with a value/score of 79.353 by BPKP which is adhered to the ethical behavior and
social responsibility.
Representative West Java Province
2014
- 2 20 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
Proses
Process
Tahapan
Stages
- 2 21 -
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Company Profile
Proses
Process
Tahapan
Stages
- 2 22 -
IV
- 2 23 -
VI
Menuju Keberlanjutan
Towards Sustainability
Menuju Keberlanjutan
Towards Sustainability
227 / Pondasi Dasar Keberlanjutan | A Foundation Towards Sustainability
229 / Tanggung Jawab dalam Aspek Ekonomi: Perolehan Dan Nilai Ekonomi Langsung |
Responsibility In Economic Aspects: Acquisition and Values of Direct Economy
230 / Tanggung Jawab dalam Aspek Sosial: Pengembangan Sosial Dan Kemasyarakatan |
Responsibility In Social Aspect : Social and Community Development
Kinerja 2014
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- 2 26 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
The Law No. 19 Year 2003 on SOE Article 2 provides that one of
the purposes and objectives of SOE establishment is to actively
provide auspices and assistance to the economically weak
entrepreneurs, cooperatives, and community. This matter has
initiated the issuance of the Minister of SOEs Decree no. Per-05/
- 2 27 -
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2014 Performance
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Company Profile
- 2 28 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 2 29 -
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2014 Performance
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Profil Perusahaan
Company Profile
- 2 30 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
B. Pendidikan
Pendidikan menjadi dasar kokoh yang menopang
keberlangsungan suatu negara dalam rangka meningkatkan
kualitas hidup masyarakatnya. Dasar pemikiran ini
menguatkan Perseroan untuk turut serta memberikan
kontribusi positif yang nyata dalam berbagai program.
Implementasi kegiatan sosial yang fokus pada peningkatan
pendidikan yang telah dilakukan oleh Perseroan mencakup
program pemberian bantuan biaya pendidikan untuk siswasiswi tingkat sekolah dasar hingga sekolah menengah atas
yang berprestasi di lingkungan Perseroan.
B. Education
Education is a solid foundation that supports a countrys
sustainability in improving the quality of life of its people.
This thought has encouraged the Company to also give
positive contribution through various educational programs.
Implementation of social activities focusing on educational
improvement conducted by Indofarma covers educational
donation for good achievers of elementary, junior high,
and senior high schools surrounding the Companys areas
of operation.
- 2 31 -
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Company Profile
C. Kesehatan
Selain pendidikan, kesehatan merupakan landasan
utama untuk membentuk generasi bangsa yang memiliki
kualitas kehidupan yang lebih baik. Program kesehatan
Perseroan menitikberatkan pada bantuan langsung seperti
pengobatan gratis dan khitanan massal, dengan target
bantuan diberikan kepada kalangan masyarakat yang benarbenar membutuhkan bantuan. Di samping itu, program
kesehatan seperti donor darah juga dilakukan Perseroan
dengan dua tujuan utama. Pertama, tentunya memberikan
stok darah tambahan kepada bank darah seperti Palang
Merah Indonesia maupun rumah sakit dan pihak-pihak
terkait. Selain itu, program semacam donor darah akan
memberikan pendidikan informal tentang kesadaran berbagi
kepada sesama, di samping tentunya aspek kesehatan bagi
pendonor sendiri.
C. Health
In addition to education, health is the main foundation
for creating the nation's future generation with better
quality of life. The Company's health program focuses on
direct assistance such as free medical services and mass
circumcision, with the target of the aid is the people who
really need help. In addition, health programs like blood
donation are also conducted by the Company with two
main objectives. First, of course, to provide additional
blood supplies to the blood bank such as Indonesia Red
Cross, hospitals and related parties. In addition, such blood
donation programs will provide informal education on
awareness of sharing with others, and of course on the
donor's health aspects.
D. Sarana ibadah
Program Bina Lingkungan Perseroan juga menyentuh pada
aspek sosial budaya, dimana bantuan pembangunan sarana
ibadah akan dapat memberikan makna penting terhadap
proses pendidikan informal yang terkandung dalam nilai
kebaikan agama. Perseroan menyadari hal tersebut dan
mengupayakan pembentukan karakter masyarakat dengan
turut serta mendorong kegiatan yang memiliki kandungan
nilai kebajikan. Selain pembangunan sarana ibadah,
Perseroan juga memberikan bantuan pada peringatan harihari besar keagamaan.
D. Worship Facilities
CSR program also get into social and culture aspects,
where worship facilities development assistance will give
an important meaning to the informal education process
which is be contained in virtues of religion. Company realizes
those things and establish the character of community by
participating encourage activities that contains the value of
virtue. In addition to the construction of places of worship,
Company also provides assistance on the anniversary of
religious holidays.
E. Public infrastructure
Maintenance of public facilities, especially facilities used
by many people, often misses the attention of the parties
concerned. The Company has attempted to improve public
facilities with significant functionality for the benefit and
interest of the public at large. Road repair or construction
of bathing and washing places (MCK) are expected to give
more functions of public facilities to the public.
- 2 32 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
F. Pelestarian alam
Perseroan memberikan perhatian mendalam terhadap
kelestarian lingkungan alam untuk keberlangsungan hidup
generasi yang akan datang. Lingkungan hidup yang sehat
dan layak haruslah bisa dinikmati oleh segenap anak dan
cucu masyarakat Indonesia.
F. Nature Conservation
The Company pays full attention to the preservation of nature
for the sustainability of our future generations. Healthy and
decent environment shall be enjoyed by all the children and
grandchildren of Indonesian people.
Program Filantropi
Philanthropy Programs
- 2 33 -
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- 2 34 -
IV
VI
Corporate Governance
Menuju Keberlanjutan
Towards Sustainability
Hubungan Industrial
Industrial Relations
- 2 35 -
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Company Profile
- 2 36 -
IV
VI
Menuju Keberlanjutan
Towards Sustainability
- 2 37 -
Kinerja 2014
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Company Profile
Commitment to Quality
- 2 38 -
IV
- 2 39 -
VI
Menuju Keberlanjutan
Towards Sustainability
MEDAN
Komp. Pergudangan Amplas Trade Center
(ATC) Blok E No. 21 dan 22
Jl. Sisingamangaraja Km-10,8
Medan
Telp : 061-88807608
Fax : 061-88807607
MALANG
Jl. Sukarno Hatta No. 80 RT 003/RW 006
Mojolangu-Lowokwaru, Malang 65142
Telp : 0341-402150/ 402151
Fax : 0341-402100
JAKARTA SATU
Kompleks Infinia Park Blok B-85
Jl. Dr. Saharjo No. 45
Jakarta Selatan 12850
Telp : 021-83792599
Fax : 021-83792814
MAKASSAR
Jl. Dr. Sutomo No. 39
Makassar
Telp : 0411-334485/ 332731
Fax : 0411-332732
PALEMBANG
Jl. Ali Gathmir No. 37 RT 01/RW 01
Kel. 13 Ilir - Kec. Ilir Timur I
Palembang
Telp : 0711-3511123/ 351323
Fax : 0711-321230
JAKARTA DUA
Jl. Sultan Iskandar Muda 9 BCD
Kebayoran Lama
Jakarta Selatan
Telp : 021-7227432/ 7268325
Fax : 021-7227431
SEMARANG
Jl. Pamularsih Raya Kav. 67 No. 60
Semarang 50148
Telp : 024-7613648/ 7613649
Fax : 024-7625826
PEKANBARU
Jl. Kaharudin Nasution
Gg. Triarga No. 1 - Kel. Simpang Tiga
Pekanbaru
Telp : 0761-679550/ 679553
Fax : 0761-674720
BANDUNG
Jl. Bapak Husein Dalam No. 2
Cihampelas
Bandung 40131
Telp : 022-2040996/ 2040997
Fax : 022-2038320
SURABAYA
Jl. Raya Margorejo Indah
Blok A-137/58
Surabaya 60238
Telp : 031-8419377
Fax : 031-8435444
PURWOKERTO
Jl. KH. Wachid Hasyim No. 16
Purwokerto
Telp : 0281-627932/ 628462
Fax : 0281-635769
- 2 42 -
YOGYAKARTA
Jl. Laksda Adisucipto Km-7
Ruko Permai Janti No. 1
Ngentak, Catur Tunggal, Depok
Sleman - Yogyakarta
Telp : 0274-7460130/ 487036
Fax : 0274-484978
MANADO
Jl. DR. Sam Ratulangi
Manado 95000
Telp : 0431-870199/ 854363
Fax : 0431-863166
BATAM
Komp. Crown Hill Estate Blok E-9
Batam Center - Batam
Telp : 0778-468265/ 468266
Fax : 0778-461434
SOLO
Jl. Slamet Riyadi No. 234
Gumpang - Kartosuro
Surakarta
Telp : 0271-7890207/ 7890208
Fax : 0271-744135
PADANG
Jl. Bagindo Azis Chan No. 6
Padang
Telp : 0751-22034/ 810347
Fax : 0751-25664
JAMBI
Jl. Barau-barau II RT 24 No. 28
Kel. Pakuan Baru, Kec. Jambi Selatan
Jambi 36132
Telp : 0741-33718
Fax : 0741-33718
BEKASI
Jl. Ir. H. Juanda No. 110 O-P-Q
Duren Jaya - Bekasi Timur
Telp : 021-88355949/ 88355952
Fax : 021-88355947
CIREBON
Jl. Cirebon Permai III Rt 006 Rw 003
Kel. Kecapi, Kec. Harjamukti
Cirebon
Telp : 0231-202950/ 8336890
Fax : 0231 -233969
KUPANG
Jl. Samratulangi V No. 02 RT 020/RW 07
Kel. Oesapa Barat - Kec. Kelapa Lima
Kota Kupang
Telp : 0380-8553595/ 832811
Fax : 0380-8553595
TANGERANG
Komp. Pergudangan Multiguna
Blok A No. 5 - Kel. Pakualam
Serpong Utara, Tangerang Selatan
Telp : 021-5399347/ 5399348
Fax : 021-5399348
BANJARMASIN
Jl. Pramuka Komplek Rahayu RT 023 No. 55
Kelurahan Sungai Lulut
Banjarmasin 70238
Telp : 0511-3259359/ 3259360
Fax : 0511-3266861
MATARAM
Jl. Bung Karno No. 76
Karanganyar
Mataram
Telp : 0370-626378
Fax : 0370-623065
BOGOR
Jl. KH. Sholeh Iskandar No. 84
Bogor
Telp : 0251-7540897/ 7540898
Fax : 0251-7538560
LAMPUNG
JL. KH. Ahmad Dahlan No. 68
Bandar Lampung
Telp : 0721-487131/ 482689
Fax : 0721-482686
PAPUA
Jl. Kelapa Dua
Pergudangan Boulevard No. 3
Entrop - Jayapura
Telp : 0967-534047/ 534048
Fax : 0967-534041
SAMARINDA
Jl. Basuki Rahmat No. 74
Samarinda 75117
Telp : 0541-78572/ 748147
Fax : 0541-741095
PONTIANAK
Jl. Tanjung Pura No. 6
Pontianak 78117
Telp : 0561-765976/ 765977
Fax : 0561-741208
JEMBER
Jl. Imam Bonjol No. 37
Kel. Kaliwates, Kec. Kaliwater
Jember
Telp : 0331-321832/ 321833
Fax : 0331-489427
DENPASAR
Jl. Gunung Agung No. 21
Denpasar 80118
Telp : 0361-416286/7
Fax : 0361-411888
ACEH
Jl. P. Nyak Makam No. 1C-E
Gp. Ilie - Kecamatan Ulee Kareng
Banda Aceh
Telp : 0651-26773/ 23199
Fax : 0651-23199
- 2 43 -
Lembar Pengesahan
Approval Sheets
246 / Pengesahan BOC dan BOD | BOC and BOD Approval
247 / Pernyataan Komite Audit | Statement of the Audit Committee
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- 2 47 -
VI
Menuju Keberlanjutan
Towards Sustainability
Lampiran
Appendix
250 / Referensi Silang Peraturan Bapepam-LK No X.K.6 |
Cross Reference of Bapepam-LK Regulation No X.K.6
Peraturan
Halaman
Regulation
Page
A.
Ketentuan umum
A.
General provisions
B.
B.
9-10
A.
B.
C.
D.
Revenue;
Gross profit;
Profit (loss);
Total profit (loss) attributable to equity olders of the parent
entity and non controlling interest;
- 2 50 -
Peraturan
E.
Profil perusahaan
Profil perusahaan paling kurang memuat halhal sebagai Berikut:
Halaman
Regulation
Page
E.
Company profile
The company profile should at least contain
the following:
40
45-47
40; 68-80
40; 68-80
41-43
24-25
24-25
C. History of education;
D. Short description on the competency enhancement
training programs for members of the Board of
Commissioners during the year under review (if any); and
E. Disclosure of affiliation with other members of the Board
of Commissioners and Board of Directors, and shareholders
(if any);
- 2 51 -
Peraturan
Halaman
Regulation
Page
Dalam hal terdapat perubahan susunan Dewan 22; 34; 124; 134
Komisaris dan/atau direksi yang terjadi setelah tahun
buku berakhir sampai dengan batas waktu penyampaian
laporan tahunan sebagaimana dimaksud dalam angka
1 huruf a, maka susunan yang dicantumkan dalam
laporan tahunan adalah susunan Dewan Komisaris dan/
atau Direksi yang terakhir dan sebelumnya;
10
94-99
49
10
11
49
11
12
52-53
12
13
50
13
14
14
15
51
15
- 2 52 -
Peraturan
Halaman
Regulation
Page
16
51
16
17
17
F.
56-106
F.
68-80
81-86
86-87
87
87
- 2 53 -
including
the
Peraturan
Halaman
Regulation
Page
87
90
103-106
88
10
103-106
10
11
74-79
11
12
89
12
13
89
13
90
14
- 2 54 -
Peraturan
Halaman
Regulation
Page
15
91
15
16
91
16
G.
110-222
G.
Corporate Governance
Corporate governance contains short
descriptions of at Least the following items:
119-130
130-145
- 2 55 -
Peraturan
3
Halaman
Regulation
Page
145-152
152-157
157-159
A. Nama;
B. Riwayat jabatan, pengalaman kerja yang dimiliki, dan
dasar hukum penunjukkan;
C. Riwayat pendidikan;
D. Periode jabatan sekretaris perusahaan;
E. Uraian singkat pelaksanaan tugas sekretaris
perusahaan pada tahun buku;
- 2 56 -
Peraturan
Halaman
Regulation
Page
160; 163-169
163-169
161-162; 172181
205
10
205
10
- 2 57 -
Peraturan
Halaman
Regulation
Page
182-194
12
205-206
12
13
202-204
14
11
11
202-204
H.
233
234-236
230-233
237-238
- 2 58 -
Peraturan
2
Halaman
I.
J.
Regulation
Page
I.
J.
Keterangan/note:n/a=notapplicable
- 2 59 -
- 2 60 -
DAFTAR ISI
Hal.
/Page
CONTENTS
Laporan Keuangan
-
Financial Statements
1-2
6-72
- 2 61 -
- 2 62 -
- 2 63 -
- 2 64 -
- 2 65 -
- 2 66 -
Catatan /
Notes
31 Desember 2014/
December 31 , 2014
31 Desember 2013/
December 31 , 2013
ASET
ASSETS
ASET LANCAR
Kas dan setara kas
Piutang usaha
Pihak Berelasi
Pihak Ketiga
Piutang lain-lain
Persediaan
Pajak dibayar dimuka
Uang muka dan biaya dibayar dimuka
Jumlah Aset Lancar
ASET TIDAK LANCAR
Aset keuangan tersedia untuk dijual
Investasi pada entitas asosiasi
Aset pajak tangguhan
Aset tetap
Aset Tidak Lancar yang akan Ditinggalkan
Aset Tak berwujud
Aset Tidak lancar lainnya
Jumlah Aset Tidak Lancar
JUMLAH ASET
2c,2d,2e,5,37,39
2c,2d,2e,37,39
6
6
2e ; 7
2g, 2k, 8
2s, 9
2e, 10
2e, 11
2r,12
2s,35
2h, 2k, 13
2i, 2p, 14
2j, 15
16
135.754.602.477
121.432.026.244
8.544.789.874
187.933.628.760
11.767.384.919
216.406.886.501
202.084.093.243
20.396.249.632
782.887.635.406
2.839.095.192
270.549.638.177
12.464.438.595
236.417.397.357
186.080.227.736
19.057.457.713
848.840.281.014
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Related parties
Third parties
Other Receivables
Inventories
Prepaid taxes
Advances and prepayments
Total Current Assets
155.585.955
330.559.805
30.142.828.938
394.584.546.295
18.382.949.282
13.637.917.457
8.221.252.268
465.455.640.000
1.248.343.275.406
155.585.955
275.708.874
35.975.232.378
367.912.766.507
18.382.949.282
14.386.478.975
8.581.666.210
445.670.388.181
1.294.510.669.195
Halaman 1 Page
- 2 67 -
Catatan /
Notes
31 Desember 2014/
December 31, 2014
31 Desember 2013/
December 31 , 2013
LIABILITAS
LIABILITAS JANGKA PENDEK
Pinjaman bank
Surat berharga yang diterbitkan
jatuh tempo dalam satu tahun
Utang usaha
Pihak berelasi
Pihak ketiga
Uang Muka Penjualan
Utang pajak
Biaya yang masih harus dibayar
Pinjaman sewa pembiayaan Jk.panjang
jatuh tempo dalam satu tahun
Jumlah Liabilitas Jangka Pendek
LIABILITIES
2d,2e,17,39
23
2c, 2d, 2e,37,39
18
18
2e, 19
2s, 20
2e, 21
2e, 2f, 24
223.779.656.509
199.154.049.563
119.253.853.328
7.768.649.588
326.915.469.225
11.457.015.667
13.328.570.416
17.243.007.947
2.756.424.270
301.884.587.618
3.734.743.187
2.205.697.468
41.750.117.103
73.216.000
600.565.585.352
163.283.998
670.902.756.535
CURRENT LIABILITIES
Bank Borrowings
Marketable securities issued
due to in one year
Trade payables
Related parties
Third parties
Customers advances
Taxes payables
Accrued expenses
Financial lease liabilities
due to in one year
Total Current Liabilities
NON-CURRENT LIABILITIES
2d, 2e,22
2e, 2f, 24
2q, 25
EKUITAS
EKUITAS YANG DAPAT DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
Modal saham
Modal dasar - 10 Milyar saham,
Modal ditempatkan dan disetor penuh
sebanyak 3.099.267.500 lembar saham
dengan nilai nominal Rp100 per lembar
2l, 27
Tambahan modal disetor
2n, 28
Saldo laba:
Ditentukan penggunaannya
Belum ditentukan penggunaannya
(Sejak 30 September 2011 dimana defisit
sebesar Rp57.661.903.925 telah
dieliminasi melalui
kuasi -reorganisasi)
Keuntungan Aset Keuangan
Selisih penilaian aset dan liabilitas
Jumlah Ekuitas Pemilik
38
2b, 26
15.627.107.799
1.220.266
40.186.169.494
55.814.497.559
656.380.082.912
73.216.000
32.741.328.771
32.814.544.771
703.717.301.306
309.926.750.000
75.100.356.176
309.926.750.000
75.100.356.176
1.271.553.449
1.271.553.449
2.315.002.686
1.148.929.199
50.585.449
50.585.449
203.293.845.007
591.958.092.767
203.293.845.007
590.792.019.280
EQUITY
EQUITY ATTRIBUTABLE TO
OWNERS OF THE PARENT ENTITY
Share capital
Authorised - 10 Billion shares,
Issued and fully paid
3.099.267.500 shares
with par value Rp100 per share
Additional paid - in capital
Retained earnings:
Appropriated
Unappropriated
(From September 30, 2011, its deficit
amounted to Rp57.661.903.925 has
been eliminated by
Quasi-reorganization)
Reserve for changes of fair value of
available for sale
Asset revaluation reserve arising
from quasi-reorganization
Total of Owner Equity
5.099.728
591.963.192.495
1.248.343.275.406
1.348.609
590.793.367.889
1.294.510.669.195
Non-Controlling Interests
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
- 2 68 -
Catatan/
Notes
31 Desember 2014/
December 31 , 2014
31 Desember 2013/
December 31 , 2013
1.337.498.191.710
999.930.881.199
337.567.310.511
Net sales
Cost of goods sold
GROSS PROFIT
Penjualan bersih
Beban pokok penjualan
LABA BRUTO
2o, 29
2o, 30
1.381.436.578.115
1.069.010.401.518
312.426.176.597
Beban penjualan
Beban umum dan administrasi
Kerugian (keuntungan) lain-lain Neto
LABA (RUGI) USAHA
2o,31
2o, 32
33
178.970.351.751
91.648.356.136
(4.536.847.750)
46.344.316.460
201.391.590.690
150.886.637.544
17.595.171.485
(32.306.089.208)
Selling expenses
General and administrative expenses
Other losses (gains) - net
OPERATING PROFIT (LOSS)
Beban keuangan
Bagian rugi (laba) dari entitas asosiasi
LABA (RUGI) SEBELUM PAJAK
2p, 34
12
38.997.531.449
(54.850.931)
7.401.635.942
30.862.196.026
(135.537.983)
(63.032.747.250)
Finance expenses
Share of Net Profit Associates
PROFIT (LOSS) BEFORE TAX
(404.407.896)
(5.832.403.440)
(6.236.811.336)
8.810.151.948
8.810.151.948
1.164.824.606
(54.222.595.302)
`
Beban Pajak Penghasilan
Pajak Kini
Pajak Tangguhan
Jumlah Penghasilan (Beban) Pajak
2s, 35
2s, 35
NET INCOME
Other Comprehensive Income
1.164.824.606
(54.222.595.302)
1.166.073.487
(1.248.881)
(54.222.344.142)
(251.161)
1.166.073.487
(1.248.881)
2b, 26
0,38
2.u
(17,50)
Halaman 3 Page
- 2 69 -
Hal 4 page
- 2 70 -
27, 28
309.926.750.000
75.100.356.176
50.585.449
203.293.845.007
203.293.845.007
203.293.845.007
-
1.271.553.449
1.271.553.449
1.271.553.449
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan
50.585.449
50.585.449
2.315.002.686
1.166.073.487
1.148.929.199
1.348.609
(251.161)
1.599.770
5.099.728
591.963.192.495
1.164.824.606
590.793.367.889
(847.702.300)
(4.238.511.497)
(54.222.595.303)
650.102.176.989
Community Development
The accompanying notes form an integral consolidated of these consolidated financial statements
591.958.092.767
1.166.073.487
590.792.019.280
(847.702.300)
(4.238.511.497)
(4.238.511.497)
(847.702.300)
(54.222.344.142)
650.100.577.219
(1.271.553.449)
(54.222.344.142)
61.729.040.587
Kepentingan
NonPengendali/
NonControlling
Interest
5.000.000
-
75.100.356.176
75.100.356.176
Total Ekuitas
Diatribusikan Ke
Pemilik Induk/ Total
Equity Attributable to
Owner of the Parents
(1.248.881)
26
309.926.750.000
309.926.750.000
Tidak Ditentukan
Penggunaannya /
Unappropriated
Laba komprehensif
27, 28
26
27, 28
Tambahan Modal
Disetor /
Additional Paid in
Capital
Keuntungan
Aset Keuangan/ Selisih Penilaian Aset
dan Liabilitas/ Asset
Reserve for
Changes of Fair Revaluation Reserve
Arising from QuasiValue of
Reorganization
Available for
Sale
Deviden
Dana Cadangan
Laba komprehensif
Catatan
/ Notes
31 Desember 2014/
December 31 , 2014
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok dan karyawan
Pajak penghasilan
Pembayaran bunga
Pembayaran PKBL
Penerimaan restitusi pajak
Kas bersih diperoleh dari (digunakan untuk) aktivitas
operasi
ARUS KAS DARI AKTIVITAS INVESTASI
Penerimaan Penghasilan Bunga Simpanan
Perolehan aset tak berwujud
Hasil penjualan aktiva tetap
Pembelian Aset Tetap
Kas Bersih digunakan untuk aktivitas investasi
ARUS KAS DARI AKTIVITAS PENDANAAN
Penerimaan Hutang Bank
Pembayaran Hutang Bank
Pelunasan Surat Berharga
Pembayaran Dividen
Kas Bersih diperoleh dari (digunakan untuk) aktivitas
pendanaan
KENAIKAN (PENURUNAN) BERSIH KAS DAN SETARA
KAS
KAS DAN SETARA KAS AWAL PERIODE
Pengaruh Perubahan Kurs Mata Uang Asing
KAS DAN SETARA KAS AKHIR PERIODE
31 Desember 2013/
December 31 , 2013
1.821.876.311.127
(1.712.629.378.941)
(3.006.342.128)
(38.997.531.449)
81.483.842.999
1.302.020.042.114
(1.425.248.054.060)
(8.399.592.060)
(30.726.658.043)
(738.386.331)
21.475.675.291
148.726.901.608
(141.616.973.089)
1.060.572.931
(8.311.186.868)
600.000.000
(47.736.789.366)
(54.387.403.303)
764.570.087
(4.507.287.221)
(32.100.775.348)
(35.843.492.482)
242.204.119.189
(201.951.404.443)
(120.000.000.000)
-
212.080.918.250
(88.882.222.222)
(4.238.511.498)
(79.747.285.254)
118.960.184.530
14.592.213.051
121.432.026.244
(269.636.818)
(58.500.281.041)
194.902.805.973
(14.970.498.688)
135.754.602.477
121.432.026.244
Halaman 5 Page
- 2 71 -
1. UMUM
1. GENERAL INFORMATION
Halaman 6 Page
- 2 72 -
1. UMUM (Lanjutan)
Halaman 7 Page
- 2 73 -
1. UMUM (Lanjutan)
Halaman 8 Page
- 2 74 -
2. KEBIJAKAN AKUNTANSI
2. ACCOUNTING POLICIES
a. Basis of preparation
The consolidated financial statements are prepared accordance
with Indonesian Financial Accounting Standards and Regulation
of Capital Market Supervisory Board and Financial Institution
(Bapepam-LK) No VIII.G.7 regarding "Financial Statements
Presentation Guidelines". As disclosed further in the relevant
succeeding notes to the consolidated financial statements,
several amended and published accounting standards.
Halaman 9 Page
- 2 75 -
Penerapan dari ISAK 27, "Pengalihan Aset dari Pelanggan", ISAK 28,
"Pengakhiran Liabilitas Keuangan dengan Instrumen Ekuitas" dan ISAK
29, "Biaya Pengupasan Lapisan Tanah Tahap Produksi pada
Pertambangan Terbuka" yang berlaku efektif sejak 1 Januari 2014
tidak menghasilkan perubahan kebijakan akuntansi Perseroan dan
tidak memiliki dampak terhadap jumlah yang dilaporkan periode
berjalan atau tahun sebelumnya.
Penerapan dini revisi dan standar baru diatas sebelum 1 Januari 2015
tidak diijinkan.
Halaman 10 Page
- 2 76 -
b. Prinsip Konsolidasian
Perseroan dan entitas anak menerapkan PSAK No. 4 (Revisi 2009),
Laporan Keuangan Konsolidasian dan Laporan Keuangan Tersendiri,
kecuali beberapa hal berikut yang diterapkan secara prospektif: (i)
rugi entitas anak yang menyebabkan saldo defisit bagi kepentingan
nonpengendali (KNP); (ii) kehilangan pengendalian pada entitas
anak; (iii) perubahan kepemilikan pada entitas anak yang tidak
mengakibatkan hilangnya pengendalian; (iv) hak suara potensial
dalam menentukan keberadaan pengendalian; dan (v) konsolidasian
atas entitas anak yang memiliki pembatasan jangka panjang.
b. Consolidation
The Company and its subsidiary adopted PSAK No. 4 (Revised
2009), Consolidated and Separate Financial Statements, except
for the following items that were applied prospectively: (i) losses
of a subsidiary that result in a deficit balance to non-controlling
interests (NCI); (ii) loss of control over a subsidiary; (iii) change
in the ownership interest in a subsidiary that does not result in a
loss of control; (iv) potential voting rights in determining the
existence of control; and (v) consolidation of a subsidiary that is
subject to long-term restriction.
Halaman 11 Page
- 2 77 -
b. Consolidation (Continued)
Subsidiaries are consolidated from the date of effective control
has been transferred to the Company, until the date that control
ceases.
Halaman 12 Page
- 2 78 -
31 Desember 2014/
December 31, 2014
12.440,00
9.422,11
15.133,27
19.370,34
10.424,88
31 Desember 2013/
December 31, 2013
12.189,00
9.627,99
16.821,44
20.096,63
11.616,88
1 US Dollar
1 SGD
1 Euro
1 GBP
100 JPY
Halaman 13 Page
- 2 79 -
2.
Halaman 14 Page
- 2 80 -
e. Instrumen Keuangan
Perseroan menerapkan PSAK 50 (Revisi 2010), Instrumen Keuangan:
Penyajian, PSAK 55 (Revisi 2011), Instrumen Keuangan: Pengakuan
dan Pengukuran dan PSAK 60, Instrumen Keuangan:
Pengungkapan.
e. Financial Instruments
The Company applied PSAK 50 (Revised 2010), Financial
Instruments: Presentation, PSAK 55 (Revised 2011), Financial
Instruments: Recognition and Measurement, and PSAK 60,
Financial Instruments: Disclosures.
1.
Financial Assets
Initial Recognition
Financial assets within the scope of PSAK 55 (Revised 2011)
are classified as financial assets at fair value through profit
or loss, loans and receivables, held-to-maturity investments,
or available-for-sale financial assets, as appropriate. The
Companys determines the classification of its financial
assets at initial recognition.
Halaman 15 Page
- 2 81 -
e.
Kategori ini meliputi aset keuangan lainnya yang diukur pada nilai
wajar.
Pinjaman Yang Diberikan dan Piutang
Pinjaman yang diberikan dan piutang adalah aset keuangan non
derivatif dengan pembayaran tetap atau telah ditentukan, yang
tidak mempunyai kuotasi di pasar aktif. Setelah pengukuran awal,
aset keuangan tersebut selanjutnya diukur sebesar biaya
perolehan diamortisasi (amortized cost ) dengan menggunakan
Effective Interest Rate (EIR), setelah dikurangi dengan penurunan
nilai. Biaya perolehan yang diamortisasi dihitung dengan
memperhitungkan diskonto atau premi atas biaya akuisisi atau
biaya yang merupakan bagian integral dari EIR tersebut.
Amortisasi EIR dicatat dalam laporan laba rugi komprehensif
konsolidasian. Kerugian yang timbul dari penurunan nilai diakui
juga pada laporan laba rugi komprehensif konsolidasian.
Kategori ini meliputi kas dan setara kas, piutang usaha, piutang
lain-lain, uang muka dan biaya dibayar dimuka yang dimiliki oleh
Perseroan.
Halaman 16 Page
- 2 82 -
e.
Halaman 17 Page
- 2 83 -
2. Liabilitas Keuangan
Pengakuan Awal
Liabilitas keuangan dalam lingkup PSAK 55 (Revisi 2011) dapat
dikategorikan sebagai liabilitas keuangan yang diukur pada nilai
wajar melalui laporan laba rugi, pinjaman dan hutang, atau
derivatif yang ditetapkan sebagai instrumen lindung nilai dalam
lindung nilai yang efektif, mana yang sesuai. Perseroan
menentukan klasifikasi liabilitas keuangan mereka pada saat
pengakuan awal.
2.
Financial Liabilities
Initial Recognition
Financial liabilities within the scope of PSAK 55 (Revised
2011) are classified as financial liabilities at fair value
through profit or loss, loans and borrowings, or as
derivatives designated as hedging instruments in an effective
hedge, as appropriate. The Companys determines the
classification of its financial liabilities at initial recognition.
Utang usaha
Utang usaha adalah kewajiban membayar barang atau jasa yang
telah diterima dalam kegiatan usaha normal dari pemasok. Utang
usaha diklasifikasikan sebagai liabilitas jangka pendek jika
pembayarannya jatuh tempo dalam waktu satu tahun atau
kurang (atau dalam siklus operasi normal, jika lebih lama). Jika
tidak, utang tersebut disajikan sebagai liabilitas jangka panjang.
Utang usaha pada awalnya diakui sebesar nilai wajar dan
selanjutnya diukur pada biaya perolehan diamortisasi dengan
menggunakan metode bunga efektif.
Pinjaman
Pada saat pengakuan awal, pinjaman diakui sebesar nilai wajar,
dikurangi dengan biaya-biaya transaksi yang terjadi. Selanjutnya,
pinjaman diukur sebesar biaya perolehan diamortisasi; selisih
antara penerimaan (dikurangi biaya transaksi) dan nilai pelunasan
dicatat pada laporan laba rugi selama periode pinjaman dengan
menggunakan metode bunga efektif.
Borrowings
Borrowings are recognised initially at fair value, net of
transaction costs incurred. Borrowings are subsequently
carried at amortised cost; any difference between the
proceeds (net of transaction costs) and the redemption
value is recognised in the profit or loss over the period of
the borrowings using the effective interest method.
Halaman 18 Page
- 2 84 -
2.
Pinjaman (Lanjutan)
Biaya yang dibayar untuk memperoleh fasilitas pinjaman diakui
sebagai biaya transaksi pinjaman sepanjang besar kemungkinan
sebagian atau seluruh fasilitas akan ditarik. Dalam hal ini, biaya
memperoleh pinjaman ditangguhkan sampai penarikan pinjamn
terjadi. Sepanjang tidak terdapat bukti bahwa besar kemungkinan
sebagian atau seluruh fasilitas akan ditarik, biaya memperoleh
pinjaman dikapitalisasi sebagai pembayaran di muka untuk jasa
likuiditas dan diamortisasi selama periode fasilitas yang terkait.
Borrowings (Continued)
Fees paid on the establishment of loan facilities are
recognised as transaction costs of the loan to the extent
that it is probable that some or all of the facility will be
drawn down. In this case, the fee ia deferred until the
draw-down occurs. To the extent that there is no
evidence that it is probable that some or all of the facility
will be drawn down, the fee is capitalised as a prepayment for liquidity services and amortised over the
period of the facility to which it relates.
Subsequent Measurement
Liabilitas
keuangan
diklasifikasikan
sebagai
kelompok
diperdagangkan jika mereka diperoleh untuk tujuan dijual atau
dibeli kembali dalam waktu dekat. Kategori ini termasuk
instrumen keuangan derivatif yang ditandatangani Perseroan
yang tidak ditujukan sebagai instrument lindung nilai dalam
hubungan lindung nilai sebagaimana didefinisikan dalam PSAK 55
(Revisi 2011). Derivatif melekat dipisahkan juga diklasifikasikan
sebagai kelompok diperdagangkan kecuali mereka ditetapkan
sebagai instrumen lindung nilai efektif.
Halaman 19 Page
- 2 85 -
5.
6.
Halaman 20 Page
- 2 86 -
Halaman 21 Page
- 2 87 -
7.
Liabilitas Keuangan
Liabilitas keuangan dihentikan pengakuannya pada saat liabilitas
tersebut dihentikan atau dibatalkan atau kadaluwarsa.
Financial Liabilities
A financial liability is derecognized when the obligation
under the liability is discharged or cancelled or has expired.
f. Sewa
Perseroan dan entitas anak menerapkan secara retrospektif PSAK 30
(Revisi 2011), Sewa.
f. Leases
The Company and subsidiaries retrospectively implemented PSAK
30 (Revised 2011), Leases.
Sewa Operasi
Sewa di mana sebagian besar dari risiko dan manfaat kepemilikan
aset tetap di tangan lessor diklasifikasikan sebagai sewa operasi.
Pembayaran sewa operasi (dikurangi insentif yang diterima dari pihak
yang menyewakan) dibebankan pada laporan laba rugi berdasarkan
metode garis lurus selama masa sewa.
Operating Lease
Leases in which a significant portion of the risk and rewards of
ownership are retained by the lessor are classified as operating
leases. Payments made under operating leases (net of any
incentives received from the lessor) are charged to the income
statement on a straight-line basis over the period of the lease.
Sewa Pembiayaan
Suatu sewa diklasifikasikan sebagai sewa pembiayaan jika sewa
tersebut mengalihkan secara substansial seluruh risiko dan manfaat
yang terkait dengan kepemilikan aset sewa. Sewa tersebut
dikapitalisasi sejak awal masa sewa sebesar nilai wajar aset sewaan
atau sebesar nilai kini dari pembayaran sewa minimum, jika nilai kini
lebih rendah dari nilai wajar.
Pembayaran sewa minimum harus dipisahkan antara bagian yang
merupakan beban keuangan dan bagian yang merupakan pelunasan
liabilitas, sedemikian rupa sehingga menghasilkan suatu tingkat suku
bunga periodik yang konstan atas saldo liabilitas. Beban keuangan
dibebankan langsung pada laba rugi.
Finance Lease
A lease is classified as a finance lease if it transfers substantially
all the risks and rewards incidental to ownership of the leased
assets. Such leases are capitalized at the inception of the lease at
the fair value of the leased asset or, if lower, at the present value
of minimum lease payments.
Minimum lease payments are apportioned between the finance
charges and reduction of the lease liability so as to achieve a
constant rate of interest on the remaining balance of liability.
Finance charges are charged directly to profit or loss.
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g. Persediaan
Persediaan bahan baku, penolong, pengemas, persediaan barang
dalam proses dan barang jadi dinyatakan berdasarkan harga
perolehan dengan metode FIFO dengan mempertimbangkan expired
date .
Persediaan diukur berdasarkan biaya atau nilai realiasi neto, mana
yang lebih rendah. Nilai realisasi neto berdasarkan harga jual dan
kondisi barang serta mempertimbangkan tujuan pengadaan
persediaan. Nilai realisasi neto diuji setiap periode. Kerugian atas nilai
persediaan yang rusak atau kadaluwarsa dan tidak dapat dijual serta
penurunan terkait harga jual, dibebankan pada tahun berjalan, dan
dicatat dalam cadangan penurunan nilai persediaan.
g. Inventories
Raw, supplies, work in process and finished goods are stated at
cost with FIFO considering expiration date.
h. Aset Tetap
Perseroan dan entitas anak menerapkan PSAK 16 (Revisi 2011), Aset
Tetap, yang berdampak pada pengakuan aset, penentuan jumlah
tercatat dan biaya penyusutan dan kerugian atas penurunan nilai
harus diakui dalam kaitannya dengan aset tersebut.
Sesuai dengan PSAK 16 (Revisi 2011), perseroan dan entitas anak
telah memilih metode biaya untuk pengukuran aset tetapnya.
Starting from the year 2012 all fixed assets are depreciated using
straight line method, based on the following depreciation rates:
Umur Ekonomis/
Useful Life
20 - 40 tahun/ Year
8 - 16 tahun/ Year
4 - 8 tahun/ Year
Bila nilai tercatat suatu aset melebihi taksiran jumlah yang dapat
diperoleh kembali (estimated recoverable amount ) maka nilai
tersebut diturunkan ke jumlah yang dapat diperoleh kembali
tersebut, yang ditentukan sebagai nilai tertinggi antara harga jual
neto dan nilai pakai.
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ISAK No. 25 juga menyatakan bahwa hak atas tanah tidak disusutkan
kecuali terdapat bukti sebaliknya yang mengindikasikan bahwa
perpanjangan atau pembaruan hak atas tanah kemungkinan besar
atau pasti tidak diperoleh. Penerapan interpretasi ini tidak memiliki
dampak signifikan terhadap Perseroan.
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Aset tidak lancar yang akan ditinggalkan merupakan asset tidak lancar
yang akan digunakan sampai dengan akhir umur ekonomisnya serta
aset tidak lancar yang akan ditutup dari pada dijual.
j. Aset Takberwujud
Pos ini antara lain mencakup:
1. Beban ditangguhkan, adalah beban-beban yang telah dikeluarkan
dan mempunyai manfaat lebih dari satu tahun, yaitu:
- Hubungan pelanggan kontrak diperoleh dalam kerja sama usaha
diakui pada nilai wajar pada tanggal akuisisi. Hubungan
kontraktual pelanggan memiliki masa manfaat yang terbatas dan
dicatat sebesar biaya perolehan dikurangi akumulasi amortisasi.
Amortisasi dihitung menggunakan metode garis lurus selama
umur yang diharapkan dari hubungan pelanggan.
j. Intangible Assets
This account include the following:
1. Deferred expense which will benefit for the Company more
than one year, namely :
- Contractual customer relationships acquired in a business
combination are recognised at fair value at the
acquisition date. The contractual customer relations have
a nite useful life and are carried at cost less
accumulated amortisation. Amortisation is calculated
using the straight line method over the expected life of
the customer relationship.
dengan
2.
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l. Modal Saham
Biaya tambahan yang secara langsung dapat diatribusikan kepada
penerbitan saham biasa atau opsi disajikan pada ekuitas sabagai
pengurang penerimaan, setelah dikurangi pajak.
Ketika entitas Grup membeli modal saham ekuitas entitas (saham
treasuri), imbalan yang dibayar, termasuk biaya tambahan yang
secara langsung dapat diatribusikan (dikurangi pajak penghaslian)
dikurangkan dari ekuitas yang diatribusikan kepada pemilik ekuitas
entitas sampai saham tersebut dibatalkan atau diterbitkan kembali.
Ketika saham biasa tersebut selanjutnya diterbitkan kembali, imbalan
yang diterima, dikurangi biaya tambahan transaksi yang terkait dan
dampak pajak penghasilan yang terkait dimasukkan pada ekuitas yang
dapat diatribusikan kepada pemilik ekuitas entitas.
l. Share Capital
Incremental costs directly attributable to the issue of new
ordinary shares or options are shown in equity as a deducation,
net of tax, from the proceeds.
Where any Group company purchases the company's equity
share capital (treasury shares), the consideration paid, including
any directly attributable incremental costs (net of income taxes)
is deducated from equity attributable to the company's equity
holders until the shares are cancelled or reissued. Where such
ordinary shares are subsequently reissued, any consideration
received, net of any directly attributable incremental transaction
costs and the related income tax effects, is included in equity
attributable to the company's equity holders.
m. Provisi
Provisi restorasi lingkungan, biaya restrukturisasi dan tuntutan hukum
diakui ketika: Grup memiliki kewajiban hukum atau konstruktif masa
kini sebagai akibat peristiwa masa lalu; terdapat kemungkinan besar
penyelesaian kewajiban tersebut mengakibatkan arus keluar sumber
daya; dan jumlah kewajiban tersebut dapat diukur secara andal.
Provisi tidak diakui untuk kerugian operasi masa depan.
m. Provision
Provision for environmental restoration, restructuring costs and
legal claims is recognised when: the Group has a present legal or
constructive obligation as a result of past events; it is probable
that an outflow of resources will be required to settle the
obligation; and the amount has been reliably estimated. Provision
is not recognised for future operating losses.
Provisi diukur sebesar nilai kini dari estimasi terbaik manajemen atas
pengeluaran yang diharapkan diperlukan untuk menyelesaikan
kewajiban kini pada akhir periode pelaporan. Tingkat diskonto
sebelum pajak yang mencerminkan penilaian pasar atas nilai waktu
uang dan resiko yang terkait dengan kewajiban. Peningkatan provisi
karena berjalannya waktu diakui sebagai beban bunga.
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p. Beban Keuangan
Beban pinjaman bank dan surat berharga dibebankan dalam laporan
laba rugi pada tahun terjadinya.
p. Financial Charge
Interest and financial charge of bank loan and marketable
securities are charged to current operations when incurred.
q. Employee Benefit
The Company and its subsidiary established defined contribution
pension plans covering all their permanent employees. The
pension plans are managed by Dana Pensiun Lembaga Keuangan
(DPLK) PT Bank Negara Indonesia (Persero). The pension plans
are funded by contributions from the Company and its subsidiary
employees at 11% and 2% of pension income, respectively.
Contributions are charged to current operations.
r. Investment in Associates
The Company adopted SFAS. 15 (Revised 2009), "Investments in
Associates". The Company's investment in associates measured
using the equity method. Associate entity is an entity in which the
Company has significant influence.
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s. Pajak Penghasilan
Perseroan dan entitas anak menerapkan PSAK 46 (Revisi 2010), yang
mensyaratkan Perseroan untuk memperhitungkan konsekuensi pajak
kini dan mendatang dari pemulihan (penyelesaian) jumlah tercatat
aset (liabilitas) masa depan yang diakui dalam laporan posisi
keuangan konsolidasian, dan transaksi dan kejadian lain dari periode
kini yang diakui dalam laporan keuangan.
s. Income Tax
The Company and subsidiaries applied PSAK 46 (Revised 2010),
which requires the Company to account for the current and future
tax consequences of the future recovery (settlement) of the
carrying amount of assets (liabilities) that are recognized in the
consolidated statement of financial position, and transactions
and other events of the current period that are recognized in the
consolidated financial statements.
Deferred tax assets and liabilities are recognized for the future
tax consequences attributable to differences between the
consolidated financial statements carrying amounts of existing
assets and liabilities and their respective tax bases. Deferred tax
liabilities are recognized for all taxable temporary differences and
diferred tax assets are recognized for deductable temporary
differences to the extent that it is probable that taxable income
will be available in future periods against which the deductable
temporary differences can be utilized.
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Deferred income tax assets and liabilities are offset when there is
a legally enforceable right to offset current tax assets againts
current tax liabilities and when the deferred income taxes assets
and liabilities relate to income taxes levied by the same taxation
authority on either the same taxable entity or different taxable
entities where there is an intention to settle the balances on a net
basis.
t. Distribusi dividen
Distribusi dividen kepada pemilik Perseroan diakui sebagai liabilitas
dalam laporan keuangan Grup pada periode dimana dividen telah
disetujui oleh pemegang saham entitas.
t. Dividend distribution
Dividend distribution to the Companys shareholders is recognised
as a liability in the Groups financial statements in the period in
which the dividends are approved by the Companys
shareholders.
v. Informasi Segmen
Perseroan dan entitas anak menerapkan PSAK No. 5 (Revisi 2009),
Segmen Operasi. PSAK revisi ini mengatur pengungkapan yang
memungkinkan pengguna laporan keuangan untuk mengevaluasi sifat
dan dampak keuangan dari aktivitas bisnis yang mana entitas
beroperasi.
v. Segment Reporting
The Company and its subsidiary adopted PSAK No. 5 (Revised
2009), Operating Segments. The revised PSAK requires
disclosures that will enable users of the financial statements to
evaluate the nature and financial effects of the business activities
in which the entity engages and the economic environments in
which it operates.
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w. Kuasi Reorganisasi
Berdasarkan PSAK 51 (Revisi 2003) Akuntansi Kuasi-Reorganisasi,
kuasi-reorganisasi merupakan prosedur akuntansi yang mengatur
Perseroan untuk merestrukturisasi ekuitasnya dengan menghilangkan
defisit dan menilai kembali seluruh aset dan liabilitasnya, tanpa
melalui reorganisasi secara hukum.
Aset dan liabilitas dinilai kembali sebesar nilai wajarnya dan dapat
menghasilkan peningkatan atau penurunan aset bersih dibandingkan
dengan nilai tercatat sebelum penilaian kembali. Saldo akumulasi
kerugian dieliminasi dengan urutan prioritas sebagai berikut:
1. cadangan umum;
2. cadangan khusus;
3. selisih penilaian aset dan liabilitas (termasuk didalamnya selisih
revaluasi aset tetap) dan selisih penilaian sejenisnya (misalnya
selisih penilaian efek tersedia untuk dijual dan other
comprehensive income );
w. Quasi Reorganization
Under IAS 51 (Revised 2003) "Accounting for QuasiReorganization", quasi-reorganization is an accounting procedure
that govern the Company to restructure its equity by eliminating
deficits and revaluing all assets and liabilities, without going
through the reorganization of law.
Assets and liabilities remeasured at fair value and may result in
an increase or decrease in net assets compared to the carrying
value before reappraisal. The balance of accumulated losses are
eliminated in order of priority as follows:
1. General reserves;
2. Special reserve;
3. From the revaluation of assets and liabilities (including fixed
assets revaluation increment) and the difference in
assessment of the like (for example the difference in
valuation available for sale securities and other
income);
4. comprehensive
Additional capital
payments and the like;
5. Share capital.
Determination of fair values of assets and liabilities of the
Company in quasi-reorganization is done based on market value.
If the market value is unavailable or does not reflect the actual
fair value, the estimated fair value is done by considering the
price of similar assets, or discounted cash flow method.
Pertimbangan
Pertimbangan-pertimbangan berikut dibuat oleh manajemen dalam
proses penerapan kebijakan akuntansi Perseroan yang memiliki dampak
yang paling signifikan terhadap jumlah-jumlah yang diakui dalam laporan
keuangan konsolidasian:
Judgments
The following judgments are made by management in the process of
applying the Company accounting policies that have the most
significant effects on the amounts recognized in the consolidated
financial statements:
Halaman 30 Page
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Pertimbangan (Lanjutan)
a. Aset Keuangan yang Tidak Memiliki Kuotasi Harga di Pasar Aktif
Perseroan mengklasifikasikan aset keuangan dengan mengevaluasi,
antara lain, apakah aset tersebut memiliki atau tidak memiliki kuotasi
harga di pasar yang aktif. Evaluasi tersebut juga mencakup apakah
kuotasi harga suatu aset keuangan di pasar yang aktif, merupakan
kuotasi harga yang tersedia secara reguler, dan kuotasi harga
tersebut mencerminkan transaksi di pasar yang aktual dan terjadi
secara reguler dalam suatu transaksi wajar.
Judgments (Continued)
a. Financial Assets Not Quoted in Active Market.
The Company classifies financial assets by evaluating, among
others, whether the asset is quoted or not in an active market.
Included in the evaluation on whether a financial asset is quoted
in an active market is the determination on whether quoted
prices are readily and regularly available, and whether those
prices represent actual and regularly occurring in the market
transactions on an arms length basis.
Jika terdapat bukti obyektif penurunan nilai, maka saat dan besaran
jumlah yang dapat ditagih diestimasi berdasarkan pengalaman
kerugian masa lalu. Penyisihan kerugian penurunan nilai dibentuk
atas akun-akun yang diidentifikasi secara spesifik telah mengalami
penurunan nilai. Suatu evaluasi atas piutang, yang bertujuan untuk
mengidentifikasi jumlah penyisihan yang harus dibentuk, dilakukan
secara berkala sepanjang tahun. Oleh karena itu, saat dan besaran
jumlah penyisihan kerugian penurunan nilai yang tercatat pada setiap
periode dapat berbeda tergantung pada pertimbangan dan estimasi
yang digunakan.
Halaman 31 Page
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For the rate of future salary increases, the company collects all
historical data relating to changes in base salaries and adjust it
for future business plans.
Halaman 32 Page
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4. ENTITAS ANAK
Kepemilikan langsung
Entitas anak (PT Indofarma Global Medika) beroperasi secara
komersial sejak tanggal 4 Januari 2000; dengan Persentase
kepemilikan 99,99%. Pada tanggal 31 Desember 2014 dan 2013,
Perseroan memiliki saham entitas anak berikut:
Entitas Anak /
Subsidiary
Domisili /
Domicilie
PT Indofarma
Global Medika
(IGM)
Jakarta
Jenis Usaha /
Nature of
Business
Distribution dan
perdagangan
farmasi/
Distribution and
trading of
pharmaceutical
products
642.800.098.360
607.036.400.833
Domisili /
Domicilie
PT Farmalab
Indoutama
Jakarta
Direct investment
Subsidiary (PT Indofarma Global Medika) started the operation
commercially since 4 January 2000. The percentage of ownership
99,99%. As of December 31, 2014 and 2013 the Company has
ownership interest in the following subsidiary:
Jenis Usaha /
Nature of
Business
Laboratorium Bio
Avability & Bio
Equivalent
Indirect investment
PT Indofarma has indirect ownership in PT Farmalab Indoutama
through subsidiaries. the percentage ownership in subsidiaries
99.90%. PT Farmalab Indoutama started the operation commercially
since Setember 2014. On December 31, 2014 the Company's own
shares following subsidiaries:
Halaman 33 Page
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Kas
Rupiah
Dollar Amerika Serikat
(31 Desember 2014: 6.168,65; 31
Desember 2013: USD23.765,66)
Subjumlah
2014
2013
1.372.464.463
1.428.582.269
76.406.480
1.448.870.943
289.680.267
1.718.262.536
Cash
Rupiah
US Dollar
(December 31, 2014: 6,168.65 ; December
31, 2013: USD23,765.66)
Subtotal
Bank - Rupiah
Pihak Berelasi
PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk
Subjumlah Bank - Pihak Berelasi
103.258.754.698
618.267.760
103.877.022.458
88.753.318.119
604.446.823
89.357.764.942
Bank - Rupiah
Related Parties
PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk
Subtotal - Related Parties
Pihak Ketiga
Bank Pembangunan Daerah
PT Bank Central Asia Tbk
PT Bank Bukopin Tbk
PT Bank Danamon Tbk
Subjumlah Bank - Pihak Ketiga
Subjumlah Bank - Rupiah
29.001.148.456
1.021.209.533
254.969.847
30.277.327.836
134.154.350.294
27.832.126.936
1.120.290.173
252.618.449
85.505.739
29.290.541.297
118.648.306.239
Third Parties
Bank Pembangunan Daerah
PT Bank Central Asia Tbk
PT Bank Bukopin Tbk
PT Bank Danamon Tbk
Subtotal Bank- Third Parties
Subtotal Bank - Rupiah
151.381.240
1.065.457.469
Bank - US Dollar
Related Parties
PT Bank Mandiri (Persero) Tbk
(December 31, 2014: USD12,168.91;
December 31, 2013: USD87,411.39)
151.381.240
134.305.731.534
1.065.457.469
119.713.763.708
Jumlah
135.754.602.477
121.432.026.244
Tingkat suku bunga kontraktual untuk kas pada bank dan deposito
bank jangka pendek adalah sebagai berikut:
2014
2013
2% - 2,75%
Rupiah
1,5%
Mata uang asing
Eksposur maksimum terhadap risiko kredit pada akhir periode pelaporan
adalah senilai jumlah tercatat dari setiap kelas kas dan setara kas
sebagaimana yang dijabarkan di atas.
2% - 2,75%
Rupiah
1,5%
Foreign currencies
The maximum exposure to credit risk at the end of the reporting
period is the carrying amount of each class of cash and cash
equivalents mentioned above.
Halaman 34 Page
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6. PIUTANG USAHA
6. TRADE RECEIVABLES
Details of trade receivables balance by customers:
Pihak Berelasi
PT Kimia Farma (Persero) Tbk
PT Rajawali Nusantara Indonesia- RNI
(Persero)
Subjumlah Pihak Berelasi (a)
Pihak Ketiga
RSUP Dr. Cipto Mangunkusumo
PT Sawah Besar
RSUD Malinau
PT Mensa Bina Sukses
RS. Adam Malik (KL)
RSUP Mohammad Hoesin Palembang
Hikmat Hanafi Co.LTD, PT
RSUP Dr. M. Djamil Padang
Dirjen Bina Kefarmasian & Alat Kesehatan
PT Barito Budi Pharmindo
RSUD Dr. Zainoel Abidin
RSU. Dr. H. Abdul Moeloek
PT Keisya Syifa Aditya
RS Tarakan
HOZ Company
RSUD Dr. Saiful Anwar
Dinas Kesehatan Kabupaten Indramayu
Dinas Kesehatan Medan
PT Prima Comexindo
Dinas Kesehatan Kab Bandung
RS Sanglah Denpasar
PT. Handal Makmur Mulia
RS Bangkatan
Tim Swak Perbekalan Farmasi RSU PIR
RSUD Cileungsi
Dinas Kesehatan DKI
RSUD Pandan
RSUD Kab Bekasi
Dinas Kesehatan Kab Bekasi
Dinas Kesehatan DATI II Deli Serdang
Dinas Kesehatan Medan
Dinas Kesehatan Sumatera Utara
Dinas Kesehatan Kab Labuhan Batu Selatan
Dinas Kesehatan Toba Samosir
Dinas Kesehatan Kab Halmahera Selatan
Dinas Kesehatan Kab Labuhan Batu Utara
PT Forta Mitra Sejati
Lain-lain (dibawah Rp1Milyar)
Subjumlah Pihak Ketiga
Dikurangi : Cadangan Kerugian
Penurunan Nilai Piutang Usaha
Subjumlah Pihak Ketiga Bersih (b)
Jumlah Piutang Usaha - Bersih (a) + (b)
2014
2013
6.923.495.437
1.452.454.133
1.621.294.437
8.544.789.874
1.386.641.059
2.839.095.192
18.864.462.283
16.497.845.205
12.206.885.842
6.958.224.906
2.775.501.383
3.690.010.107
3.775.903.368
2.738.218.625
2.981.446.144
2.814.286.294
2.430.425.249
2.094.557.090
1.986.875.000
1.847.153.453
1.713.421.439
1.483.951.105
1.271.527.998
1.199.236.595
1.147.676.185
-
130.653.407.481
219.131.015.752
(31.197.386.992)
187.933.628.760
196.478.418.634
Related Parties
PT Kimia Farma (Persero) Tbk
PT Rajawali Nusantara Indonesia- RNI
(Persero)
Subtotal Related Parties (a)
Third Parties
13.078.413.218
RSUP Dr. Cipto Mangunkusumo
27.034.958.467
PT Sawah Besar
RSUD Malinau
35.262.964.838
PT Mensa Bina Sukses
RS. Adam Malik (KL)
1.615.298.700
RSUP Mohammad Hoesin Palembang
Hikmat Hanafi Co.LTD, PT
RSUP Dr. M. Djamil Padang
2.755.708.808 Dirjen Bina Kefarmasian & Alat Kesehatan
2.814.286.294
PT Barito Budi Pharmindo
RSUD Dr. Zainoel Abidin
2.018.556.150
RSU. Dr. H. Abdul Moeloek
PT Keisya Syifa Aditya
1.618.474.350
RS Tarakan
HOZ Company
RSUD Dr. Saiful Anwar
Dinas Kesehatan Kabupaten Indramayu
Dinas Kesehatan Medan
1.111.210.185
PT Prima Comexindo
2.497.840.864
Dinas Kesehatan Kab Bandung
1.309.803.413
RS Sanglah Denpasar
4.074.438.305
PT. Handal Makmur Mulia
1.323.845.364
RS Bangkatan
1.061.281.587
Tim Swak Perbekalan Farmasi RSU PIR
22.572.979.546
RSUD Cileungsi
15.700.000.000
Dinas Kesehatan DKI
8.920.378.500
RSUD Pandan
6.365.157.500
RSUD Kab Bekasi
1.921.632.210
Dinas Kesehatan Kab Bekasi
1.817.398.787
Dinas Kesehatan DATI II Deli Serdang
1.473.260.770
Dinas Kesehatan Medan
1.412.200.519
Dinas Kesehatan Sumatera Utara
1.248.364.133 Dinas Kesehatan Kab Labuhan Batu Selatan
1.124.969.911
Dinas Kesehatan Toba Samosir
1.117.430.495 Dinas Kesehatan Kab Halmahera Selatan
1.115.501.289 Dinas Kesehatan Kab Labuhan Batu Utara
1.156.363.566
PT Forta Mitra Sejati
137.238.484.901
Others (Under Rp1billion)
300.761.202.670
Subtotal Third Parties
Less: Provision for Impairment of Trade
(30.211.564.493)
Receivables
270.549.638.177
Subtotal Third Parties Net (b)
Total Trade Receivables - Net (a) + (b)
273.388.733.369
Due to the short-term nature of trade receivables, their carrying
amount approximates their fair values.
Halaman 35 Page
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2014
107.500.345.324
Belum jatuh tempo
Jatuh tempo:
32.529.361.872
- 01 30 hari
22.286.112.447
- 31 60 hari
5.325.745.110
- 61 90 hari
2.981.251.044
- 91 120 hari
57.052.989.829
- Lebih dari 120 hari
227.675.805.626
Jumlah
(31.197.386.992)
Cadangan Kerugian Penurunan Nilai
Jumlah Piutang Bersih
196.478.418.634
Piutang usaha berdasarkan mata uang adalah sebagai berikut:
Rupiah
Dollar Amerika Serikat
(31 Desember 2014: USD599.276,34:
31 Desember 2013: 168.359,62)
Jumlah
Cadangan Kerugian Penurunan Nilai
Jumlah Piutang Bersih
2013
200.966.937.674
2014
220.220.807.922
2013
301.548.162.454
7.454.997.704
227.675.805.626
(31.197.386.992)
196.478.418.634
2.052.135.408
303.600.297.862
(30.211.564.493)
273.388.733.369
Saldo awal
Penambahan ( Catatan 33)
Pemulihan (Catatan 33)
Saldo Akhir
Rupiah
US Dollar
(December 31, 2014: USD599,276.34;
December 31, 2013: USD168,359.62)
Total
Provision for impairment
Total Receivable Net
2014
(30.211.564.493)
(1.127.912.556)
142.090.057
(31.197.386.992)
2013
(28.934.970.254)
(1.719.678.013)
443.083.774
(30.211.564.493)
Beginning balance
Addition (Note 33)
Unused amounts reversed (Note 33)
Ending Balance
7. PIUTANG LAIN-LAIN
7. OTHER RECEIVABLES
2014
753.426.251
3.388.842.939
5.490.120.358
5.305.512.393
14.937.901.941
(3.170.517.022)
11.767.384.919
2013
753.426.251
5.892.509.115
4.161.351.287
4.028.398.973
14.835.685.626
(2.371.247.031)
12.464.438.595
Halaman 36 Page
- 3 02 -
8. PERSEDIAAN
8. INVENTORIES
Barang jadi:
Obat jadi
Alat kesehatan & diagnostik
Lainnya
Sub Jumlah Barang Jadi
Barang dalam proses
Bahan baku dan pembantu
Suku cadang
Jumlah
Cadangan penurunan nilai persediaan
Jumlah Bersih
2013
2014
96.733.458.523
21.935.064.603
4.973.470.644
123.641.993.770
59.791.329.905
62.335.314.515
2.959.040.232
248.727.678.423
(12.310.281.066)
236.417.397.357
109.596.482.103
16.600.736.506
9.289.310.490
135.486.529.099
31.847.872.080
57.079.007.652
3.391.879.593
227.805.288.424
(11.398.401.923)
216.406.886.501
2014
12.310.281.066
1.931.033.144
(2.842.912.287)
11.398.401.923
Saldo awal
Penambahan (Catatan 33)
Penghapusan & Pemulihan
Saldo akhir
Finished goods:
Medicine
Medical devices & diagnostic
Others
Sub total Finished Goods
Work in process
Raw and indirect materials
Spareparts
Total
Allowance for obsolete inventories
Total - Net
2013
10.750.713.114
3.461.235.713
(1.901.667.761)
12.310.281.066
Beginning balance
Addition (Note 33)
Write off
Ending Balance
1 Januari - 31 Desember 2014 / January 1 - December 30, 2014 (12 bulan/ month)
Kadarluarsa, Usang &
Penghapusan &
Saldo Akhir / Ending
Saldo Awal /
Penurunan Nilai /
Pemulihan / WriteBalances
Beginning Balance Expired, Obsolence &
off
Impairment
Obat Jadi, Bahan
& WIP
Alat Kesehatan
Jumlah
10.840.443.326
1.469.837.740
12.310.281.066
1.579.649.460
351.383.684
1.931.033.144
(2.842.912.287)
(2.842.912.287)
1 Januari - 31 Desember 2013/ January 1- December 31, 2013 (12 bulan/ month)
Kadarluarsa, Usang &
Penghapusan &
Saldo Awal /
Penurunan Nilai /
Saldo Akhir / Ending
Pemulihan / WriteBeginning Balance Expired, Obsolence &
Balances
off
Impairment
Obat Jadi
Alat Kesehatan
Jumlah
9.207.429.777
1.543.283.337
10.750.713.114
2.987.388.263
473.847.449
3.461.235.712
(1.354.374.714)
(547.293.046)
(1.901.667.760)
10.840.443.326
1.469.837.740
12.310.281.066
Medicine
Medical devices
Total
Halaman 37 Page
- 3 03 -
9. PREPAID TAXES
2014
2013
2.743.095.035
10.284.206.002
13.027.301.037
10.825.966.752
10.825.966.752
17.045.111.884
11.113.683.272
3.918.046.298
32.076.841.454
45.104.142.491
11.113.683.272
4.727.077.212
4.401.173.402
20.241.933.886
31.067.900.638
4.984.661.677
4.984.661.677
88.389.998.733
63.579.265.994
5.010.686.025
156.979.950.752
156.979.950.752
202.084.093.243
63.579.265.994
40.372.704.619
41.065.008.783
5.010.686.025
150.027.665.421
155.012.327.098
186.080.227.736
Nilai PPN Lebih Bayar Entitas anak tahun fiskal 2007 merupakan nilai
pengajuan keberatan berdasarkan Surat Keberatan nomor
2258/DIR/3/2009 tanggal 28 September 2009 masih dalam proses
banding
berdasarkan
surat
Mahkamah
Agung
RI
No.870/PR/XI/870/B/PK/PJK/2013 tertanggal 29 November 2013 perihal
Penerimaan dan registrasi berkas perkara peninjauan kembali pajak.
The Subsidiaries for the year ended December 31, 2014 obtain
restitution for the excess income tax paid in 2011 and the VAT in the
year 2011 and 2012 amounting toRp 81,483,842,999.
2013
3.041.413.821
5.496.630.350
7.525.161.577
1.537.120.011
1.457.131.954
19.057.457.713
Advance to Supplier
Advance for Operation
Rental Building and House
Prepaid Insurance
Others
Total
Halaman 38 Page
- 3 04 -
Aset tersedia untuk dijual tidak lancar adalah berupa penyertaan Saham
Entitas anak kepada PT Promosindo Global Medika sejak tahun 2007
dengan persentase kepemilikan sebesar 19%, PT Promosindo Global
Medika bergerak di bidang Jasa Pemasaran yang berdiri pada tanggal 22
Januari 2007 berdasarkan akta No.8 tanggal 22 Januari 2007 dengan
notaries Amsal Sulaiman S.H.
12. INVESTASI PADA ENTITAS ASOSIASI
2013
155.585.955
12.INVESTMENT IN ASSOCIATES
Saldo Awal
Bagian Kerugian
Bagian Laba
Saldo Akhir
2014
275.708.874
54.850.931
330.559.805
2013
791.027.336
(650.856.445)
135.537.983
275.708.874
Beginning Balance
Share in Losses
Share in profit
Ending Balance
Halaman 39 Page
- 3 05 -
Biaya perolehan
Tanah
Bangunan &
Prasarana
Instalasi
Mesin
Peralatan Pabrik
Perlengkapan
Kantor
Kendaraan
Bangunan Dalam
Pelaksanaan
Jumlah
198.407.784.001
198.407.784.001
85.701.471.930
46.291.460.414
81.521.945.760
30.232.353.733
990.845.000
19.675.537.389
8.730.363.400
7.705.725.539
86.692.316.930
65.966.997.803
90.252.309.160
37.938.079.272
31.752.439.519
4.688.934.269
1.667.925.765
-
(1.295.021.274)
33.420.365.284
3.393.912.995
5.796.961.925
484.393.351.551
2.340.876.510
41.111.273.603
(1.295.021.274)
8.137.838.435
524.209.603.880
Leased Asset
3.831.456.912
488.224.808.463
3.831.456.912
528.041.060.792
Vehicles
Accumulated Depreciation
30.864.577.823
18.361.206.177
1.815.623.211
945.195.292
32.680.201.034
19.306.401.469
29.145.576.260
3.742.815.384
32.888.391.644
15.809.632.600
2.631.918.511
18.441.551.111
20.633.052.594
3.759.744.510
118.573.789.964
3.857.337.056
572.302.558
13.565.192.011
(695.050.338)
(695.050.338)
24.490.389.650
3.636.996.730
131.443.931.638
274.330.867
13.839.522.878
(695.050.338)
2.012.582.859
133.456.514.497
394.584.546.295
At cost
Land
Buildings &
infrastructure
Instalation
Machinery
Factory equipment
Office furniture &
fixtures
Vehicles
Construction in
Progress
Total
Buildings &
infrastructure
Instalation
Machinery & production
equipment
Factory equipment
Office furniture &
fixtures
Vehicles
Total
Leased Asset
1.738.251.992
120.312.041.957
367.912.766.507
Vehicles
Net book value
Penambahan /
Additions
Reklasifikasi /
Reclasifications
Pengurang /
Deductions
Biaya perolehan
At cost
198.407.784.001
85.453.984.930
Land
Buildings &
46.291.460.414
81.521.945.760
30.232.353.733
4.688.934.269
Instalation
Machinery
Factory equipment
Office furniture &
fixtures
Vehicles
Construction in Progress
Sub total
29.484.298.686
70.797.201.492
22.864.752.398
247.487.000
14.304.498.093
10.724.744.268
7.367.601.335
29.062.580.512
2.689.859.007
6.366.003.344
(1.677.069.075)
2.502.663.635
444.939.268.998
5.796.961.925
41.131.151.628
(2.502.663.635)
-
(1.677.069.075)
5.796.961.925
484.393.351.551
41.131.151.628
3.831.456.912
488.224.808.463
2.502.663.635
-
31.752.439.519
3.831.456.912
448.770.725.910
Leased Asset
Vehicles
Halaman 40 Page
- 3 06 -
Saldo Awal /
Beginning Balance
Akumulasi
Penyusutan
Bangunan &
29.123.432.664
Instalasi
17.035.130.950
24.532.919.725
Mesin
Peralatan Pabrik
14.166.331.594
Perlengkapan
19.011.130.462
Kantor
4.241.589.864
Kendaraan
Jumlah
108.110.535.259
Aset Sewa Pembiayaan
Kendaraan
1.463.921.146
Jumlah
109.574.456.405
339.196.269.505
Nilai buku bersih
Penambahan /
Additions
Reklasifikasi /
Reclasifications
1.741.145.159
1.326.075.227
4.612.656.535
1.643.301.006
30.864.577.823
18.361.206.177
29.145.576.260
15.809.632.600
1.621.922.132
466.416.900
11.411.516.959
(948.262.254)
(948.262.254)
20.633.052.594
3.759.744.510
118.573.789.965
274.330.846
11.685.847.805
(948.262.254)
1.738.251.992
120.312.041.957
367.912.766.507
Accumulated
Depreciation
Buildings &
Instalation
Machinery & production
Factory equipment
Office furniture &
fixtures
Vehicles
Total
Leased Asset
Vehicles
Net book value
Pengurang /
Deductions
2014
7.854.791.965
4.821.479.399
2013
8.781.573.728
1.954.103.085
1.163.251.514
13.839.522.878
950.170.992
11.685.847.805
Perseroan dan entitas anak memiliki beberapa bidang tanah dengan hak
legal berupa Hak Guna Bangunan yang berjangka waktu 20 dan 30 tahun
yang akan jatuh tempo antara tahun 2034 dan 2030. Manajemen
berpendapat tidak terdapat masalah dengan perpanjangan hak atas
tanah karena seluruh tanah diperoleh secara sah dan didukung dengan
bukti pemilikan yang memadai.
Perseroan mengakui keuntungan dari pelepasan aset tetap per 31
Desember 2014 dan 2013 masing-masing senilai Rp29.063 dan
Rp1.961.693.178, tercatat dalam laporan laba rugi konsolidasian (catatan
33). Total nilai penjualan atas pernjualan aset tetap di tahun 2014 dan
2013 masing-masing senilai Rp600.000.000 dan Rp2.690.500.000
The Company and its subsidiary own several places of land with
Building use Rights (Hak Guna Bangunan or HGB) for periods of 20
and 30 years which is until 2034 and 2030. Management believes
that there will be no difficulty in the extension of the land rights
since all the land has been legally acquired and supported by
sufficient evidence of ownership.
The Company recognized gain from dispossal of its fixed assets as of
December 31, 2014 and 2013 amounting to Rp29,063 and
Rp1,961,693,178 respectively, recognized in consolidated statements
of comprehensive income (Notes 33). The total net selling value of
the disposed property 2014 & 2013 amounting to Rp600,000,000
and Rp2,690,500,000.
Construction in Progress of a factory building with completion rate
up to December 31, 2014 amounted to 90%. Based on mangement's
estimate of the bulding is expected to be completed in 2015.
Halaman 41 Page
- 3 07 -
The land area including factory building there on, and machinery are
used as collateral for bank borrowings (Notes 17).
The estimated useful life, residual value and depreciation method
are reviewed at each period end, with the effect of any changes in
estimate accounted for on a prospective basis.
Pada tanggal 31 Desember 2014 dan 2013, aset tetap, kecuali tanah,
diasuransikan kepada PT Asuransi Ramayana, PT Asuransi Parolamas, PT
Asuransi Tri Pakarta, PT Asuransi Dayin Mitra, PT Asuransi Wahana Tata
dan PT Asuransi Jasindo terhadap kerugian karena kebakaran, banjir,
gempa bumi, kerusakan dan kecurian dengan nilai pertanggungan
masing-masing sebesar Rp735 Milyar dan Rp488 Milyar. Manajemen
berpendapat, nilai pertanggungan tersebut memadai untuk menutup
kemungkinan kerugian atas aset tetap yang dipertanggungkan.
10.221.294.000
8.489.505.282
18.710.799.282
(327.850.000)
18.382.949.282
Aset MP ASI
Agunan yang diambil alih
Jumlah
Cadangan Kerugian Penurunan Nilai
Jumlah bersih
Aset tidak lancar yang akan ditinggalkan antara lain terdiri dari Aset
Tetap terbengkalai dan agunan yang diambil alih.
Aset MP-ASI terdiri dari tanah dan bangunan yang memproduksi produk
MP ASI yang terletak di Bekasi.
Aset tetap yang belum digunakan berupa tanah dan bangunan dari hasil
sita jaminan atas piutang yang tidak dapat ditagih terletak di Tangerang,
Bekasi, Yogyakarta, Lampung, Palembang, Batam serta pabrik produksi
MP ASI di Cikarang.
Uraian
Aset MP-ASI
Rumah di Tangerang
Tanah 150 M2 (Jaka Permai, Bekasi)
Tanah 616 M2 ( Kedaton Tangerang )
Tanah & Bangunan ( DIY )
Tanah & Bangunan ( Lampung)
Tanah & Bangunan ( Batam)
Tanah Eks Kerta Niaga (palembang)
Jumlah
2013
10.221.294.000
8.489.505.282
18.710.799.282
(327.850.000)
18.382.949.282
MP-ASI Asset
Collateral Taken Over
Total
Provision for abandoned
Total Net
Penilaian Kembali
/ Revaluation
Selisih Penilaian /
Difference of Valuation
6.140.653.102
450.000.000
202.375.000
297.125.000
246.750.000
151.000.000
1.433.000.000
595.384.657
9.516.287.759
10.221.294.000
898.736.000
240.000.000
434.000.000
556.094.000
474.300.000
1.658.537.000
3.899.988.282
18.382.949.282
4.080.640.898
448.736.000
37.625.000
136.875.000
309.344.000
323.300.000
225.537.000
3.304.603.625
8.866.661.523
Description
Aset MP-ASI
Rumah di Tangerang
Tanah 150 M2 (Jaka Permai, Bekasi)
Tanah 616 M2 ( Kedaton Tangerang )
Tanah & Bangunan ( DIY )
Tanah & Bangunan ( Lampung)
Tanah & Bangunan ( Batam)
Tanah Eks Kerta Niaga (palembang)
Jumlah
Tidak terdapat rencana penjualan atas aset tersebut dan pada saat ini
aset-aset tersebut diatas juga tidak digunakan oleh Perseroan untuk
operasi normal Perseroan.
Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan
nilai atas aset tidak lancar yang akan ditinggalkan telah memadai.
There are no plans to sell those assets currently,and not used by the
Company in its operations.
The management believes that the allowance for impairment losses
on abandoned non current assets is adequate to cover possible
losses.
Halaman 42 Page
- 3 08 -
15.INTANGIBLE ASSETS
Details of intangiable assets is as follows:
1.030.356.685
1.070.786.179
4.336.050.346
3.857.473.527
2.259.709.612
211.989.200
101.891.250
25.000.000
800.000.000
693.222.176
14.386.478.975
1.030.356.685
1.853.329.335
2.013.668.572
2.447.571.030
859.897.196
36.566.411
273.034.136
240.819.030
878.249.244
348.586.516
525.161.034
2.290.441.485
1.693.265.200
2.575.483.389
101.891.250
25.000.000
-
8.311.186.868
177.614.741
9.059.748.386
Intangible Assets
Contractual Costumer Relationship
RS Cipto Mangunkusumo 95.706.088
RS Adam Malik 2.670.968.290
RS Syaiful Anwar RS M. Hoesin 1.935.063.531
3.690.253.901
Proyek RSU Zainoel Abidin 175.422.789
RSUD HA Syamsudin SH PT Unisia Medika Farma 1.420.231.064
2.334.664.359
RSI Cempaka Putih Trademark
Dossier Dotaksel Dossier Pantoprazole 800.000.000
Consultant Re-grouping BUMN
515.607.435
13.637.917.457
1.586.988.703
2.724.170.794
5.246.369.214
5.517.487.596
268.103.988
352.335.781
299.754.168
839.226.077
304.360.340
2.465.762.160
-
203.782.500
50.000.000
800.000.000
543.230.718
16.940.133.513
908.967.799
1.953.138.783
1.749.544.945
1.964.374.409
206.052.548
56.114.788
101.891.250
25.000.000
372.739.946
4.634.178.472
222.748.488
7.187.833.010
Intangible Assets
Contractual Costumer Relationship
1.030.356.685
RS Cipto Mangunkusumo RS Adam Malik 1.070.786.179
RS Syaiful Anwar 4.336.050.346
RS M. Hoesin 3.857.473.527
2.259.709.612
Proyek RSU Zainoel Abidin 211.989.200
RSUD HA Syamsudin SH Trademark
101.891.250
Dossier Dotaksel 25.000.000
Dossier Pantoprazole 800.000.000
320.482.230
372.739.946
14.386.478.975
Halaman 43 Page
- 3 09 -
Halaman 44 Page
- 3 10 -
8.581.666.210
8.581.666.210
Jumlah
360.413.942
360.413.942
8.221.252.268
8.221.252.268
9.009.454.956
9.009.454.956
427.788.746
427.788.746
Total
17.BANK BORROWINGS
This account is a Working Capital Loan from Bank Mandiri with the
following details:
Akun ini merupakan Kredit Modal Kerja dari Bank Mandiri dengan rincian
sebagai berikut:
2014
PT Bank Mandiri (Persero) Tbk:
- Perseroan
- Entitas Anak
Jumlah bersih
8.581.666.210
8.581.666.210
2013
149.092.156.509
74.687.500.000
223.779.656.509
174.987.382.896
24.166.666.667
199.154.049.563
Halaman 45 Page
- 3 11 -
18.TRADE PAYABLES
2014
2013
Pihak Berelasi
PT RNI (Persero)
PT Kimia Farma (Persero) Tbk
PT Bio Farma
Subjumlah Pihak Berelasi (a)
1.425.132.938
1.540.689.505
4.802.827.145
7.768.649.588
901.530.383
1.519.636.097
335.257.790
2.756.424.270
Pihak Ketiga
PT Dirgantara Yudha Artha
PT. Medquest Jaya Global
PT Merapi Utama Pharma
PT. Enseval Medika Prima
PT. Sinergi Utama Sejahtera
PT Tiara Kencana
PT Satya Abadi Pharma
PT Mulya Husada Jaya
PT Menjangan Sakti
PT Forta Mitra Sejati
PT Novapharin
PT Anugerah Pharmindo Lestari
PT Ika Pharmindo Putramas
PT. Cosmogamma Indonesia
PT Schot Igar Glass
PT Avesta Continental Pack
PT. Mandiri Jaya Medika
PT Unijaya Pratama
PT. Setio Harto
PT Antar Mitra Sembada
PT. Prima Alkesindo
PT. IDS Medical System Indonesia
PT. Frismed Hoslab Indonesia
Satya Samita Niagatama
PT. Kassa Husada
PT Sampharindo Perdana
PT Kromtekindo
PT Tigaka Distrindo
Sri Aman Corporation
PT Afi Farma
PT. Samudra Medika Jaya
PT Anugerah Argon Medika
PT Capsugel Indonesia
PT. Inmed Teknotama Cemerlang
PT. Penta Valent
PT. Surgika Alkesindo
PT. Enseval Putra Mega Trading
PT Erela
PT. Pradipta Adipacific
PT. B. Braun
PT. Mensa Bina Sukses
PT Lucas Jaya
PT Dos Ni Roha
PT. Modern International
AZEC INDONESIA M.S
PT. Saba Indomedika
PT Bernofarm
PT. Bina San Prima
PT Signa Husada
PT. Medibest Indonesia
PT Actavis Indonesia
Subjumlah Dipindahkan
42.751.003.583
30.140.272.690
16.800.919.947
14.714.943.584
11.865.522.969
11.521.569.099
11.431.909.866
8.772.509.091
8.047.503.143
6.204.527.140
5.938.839.058
5.784.254.879
5.374.516.930
5.281.769.440
4.877.018.952
4.067.509.150
3.903.395.956
3.188.915.000
3.150.170.456
3.129.913.258
2.754.763.340
2.712.037.096
2.667.240.000
2.565.323.475
2.351.392.680
2.290.225.275
2.250.063.600
2.020.338.650
1.998.292.050
1.857.726.758
1.831.563.636
1.827.508.083
1.773.994.250
1.745.309.090
1.686.495.231
1.631.998.327
1.617.592.621
1.607.532.316
1.592.594.610
1.566.345.581
1.547.527.961
1.435.458.801
1.310.566.338
1.302.509.091
1.287.600.000
1.287.092.974
1.271.162.860
1.215.938.922
1.529.230.600
1.107.825.300
1.083.265.607
261.673.499.314
20.174.130.581
2.235.004.083
6.883.521.301
2.422.029.999
5.186.225.693
2.124.368.107
3.450.583.254
8.239.527.752
4.120.914.500
1.557.257.192
2.274.092.270
2.226.400.454
7.900.269.320
14.518.616.760
3.572.094.065
11.182.472.081
3.284.516.192
4.068.212.010
3.566.704.724
4.192.371.118
8.953.840.641
1.945.091.613
3.794.012.629
2.295.507.006
1.098.607.679
131.266.371.024
Related Parties
PT RNI (Persero)
PT Kimia Farma (Persero) Tbk
PT Bio Farma
Subtotal Related Parties (a)
Third Parties
PT Dirgantara Yudha Artha
PT. Medquest Jaya Global
PT Merapi Utama Pharma
PT. Enseval Medika Prima
PT. Sinergi Utama Sejahtera
PT Tiara Kencana
PT Satya Abadi Pharma
PT Mulya Husada Jaya
PT Menjangan Sakti
PT Forta Mitra Sejati
PT Novapharin
PT Anugerah Pharmindo Lestari
PT Ika Pharmindo Putramas
PT. Cosmogamma Indonesia
PT Schot Igar Glass
PT Avesta Continental Pack
PT. Mandiri Jaya Medika
PT Sinar Tosan Mandiri
PT. Setio Harto
PT Antar Mitra Sembada
PT. Prima Alkesindo
PT. IDS Medical System Indonesia
PT. Frismed Hoslab Indonesia
Satya Samita Niagatama
PT. Kassa Husada
PT Sampharindo Perdana
PT Kromtekindo
PT Tigaka Distrindo
Sri Aman Corporation
PT Afi Farma
PT. Samudra Medika Jaya
PT Anugerah Argon Medika
PT Capsugel Indonesia
PT. Inmed Teknotama Cemerlang
PT. Penta Valent
PT. Surgika Alkesindo
PT. Enseval Putra Mega Trading
PT Erela
PT. Pradipta Adipacific
PT. B. Braun
PT. Mensa Bina Sukses
PT Schot Igar Glass
PT Dos Ni Roha
PT. Modern International
AZEC INDONESIA M.S
PT. Saba Indomedika
PT Bernofarm
PT. Bina San Prima
PT Signa Husada
PT. Medibest Indonesia
PT Actavis Indonesia
Next subtotal
Halaman 46 Page
- 3 12 -
2013
131.266.371.024
2.244.335.083
3.404.824.842
9.167.129.363
4.067.487.709
1.660.300.410
1.226.038.650
1.200.000.000
1.219.050.000
3.692.415.500
3.348.611.923
2.253.230.059
2.981.818.427
1.158.841.500
1.645.003.091
15.459.454.300
6.062.210.548
4.111.172.727
4.066.003.809
2.963.559.214
2.934.099.223
2.802.949.404
2.775.000.000
2.718.766.824
2.618.421.436
1.729.665.000
1.676.929.432
1.578.983.200
39.887.787.486
1.532.519.338
1.329.005.422
1.322.522.304
1.313.564.387
1.300.772.727
1.228.950.000
1.049.041.260
1.065.082.062
29.822.669.934
301.884.587.618
304.641.011.888
Previous Subtotal
PT Sandoz Indonesia
PT Parit Padang Global
PT Karunia Makmur Selaras
PT Imas Asri Mulia
PT. Advance Medicare Corpora
PT Global Chemindo M
PT Indokonverta Indah
Mutiara
PT Tridaya Maju Bersama
PT Anres Join Technology
PT Tamanaco
Anindojaya Swakarsa
PT Fokus Diagnostic Indonesia
PT Indokonverta Indah
PT. Yasatama Paramitra
PT Pacific Rim
KOPAMA
PT. Petan Daya Medica
PT. Citra Jananuraga Hutama
PT Maxiair Indosurya
PT Avesta Continental
PT. Evanusa
PT Kairos Tritunggal
PT Holi Pharma
KSEI
CV. Puspa Sari
PT. Dian Graha Elektrika
PT. Sigma Andalan Nusa
KANTOR PELAYANAN PAJAK PND
PT Merial Esa
PT Airindo
PT. Promed Rahardjo Farmasi Indonesia
PT Mega Medika Mandiri
PT. Trimitra Pratama Mulia Mandiri
PT AAM
PT. Bintang Alkesindo
PT. Andini Sarana
PT Ridda Manna
PT Mega Utama Medika
Others (details under Rp1Billion)
Subtotal Third Parties (b)
Total (a + b)
Halaman 47 Page
- 3 13 -
Rupiah
Dollar
(31 Desember 2014: USD599.423,43;
31 Desember 2013:USD2.437.880,78)
Euro
(31 Desember 2014 : EUR6.688,28;
31 Desember 2013: EUR12.967,25)
Dollar Singapura
(31 Desember 2014: SGD nihil ;
31 Desember 2013: SGD523,88;)
Jumlah
2014
327.126.555.836
2013
274.702.517.623
7.456.827.515
29.715.328.827
100.735.462
218.122.075
334.684.118.813
5.043.363
304.641.011.888
EURO
(December 31, 2014: EUR6,688.28;
December 31, 2013: EUR12,967.25)
SGD
(December 31, 2014: SGD nil;December 31,
2013: SGD523.88)
Total
Rupiah
Dollar
(December 31, 2014: 599,423.43; December
31, 2012:USD2,437,880.78)
2014
137.352.522.387
2013
120.434.841.920
108.174.137.659
34.615.817.792
34.809.503.058
4.645.124.279
15.087.013.638
334.684.118.813
96.297.573.010
48.757.865.593
11.939.075.732
6.430.021.596
20.781.634.037
304.641.011.888
Halaman 48 Page
- 3 14 -
19.COSTUMER ADVANCE
This account represent cash advance received by the Company of the
sale to the institutions that have not been realized. As of December
31, 2014 and 2013, the balances are Rp11.457.015.667 and
Rp3,734,743,187.
20.TAX PAYABLES
2014
11.519.761.544
1.035.748.176
230.656.746
426.767.586
115.636.364
13.328.570.416
1.563.813.831
257.941.308
383.942.329
2.205.697.468
21 ACCRUED EXPENSES
Akun biaya yang masih harus dibayar meliputi estimasi akrual biaya
dan akrual provisi, dengan rincian sebagai berikut:
Beban Pegawai
Beban Operasional dan Distribusi
Kewajiban kepada Unit PKBL
Jumlah
2013
2014
5.249.860.076
11.145.445.571
847.702.300
17.243.007.947
2013
11.333.624.120
29.568.790.681
847.702.302
41.750.117.103
Employee expense
Operational and Distribution expenses
Liabilities to PKBL Unit
Total
The entire accrual provision at the beginning of the period has been
charged in the current period. The balance of accrued expenses are
charged to the provision or accrued during the current period of the
account.
22.LONG TERM BANK BORROWING
The Company obtained investment credit - I from Bank Mandiri
No.CBG.CB2/D02.SPPK.005/2014 letter dated June 16, 2014 with
first disbursment amounted to Rp13,860,000,000 schedule of
disbursement until June 30, 2015. The rate is 10,50% interest per
annum with installment schedule until December 31, 2018. The
investment credits are used for renovation production facilities of
herbal, sterile.
The Company obtained investment credit - II from Bank Mandiri
No.CBG.CB2/D02.SPPK.006/2014 letter dated June 16, 2014 with KI II ( Tranche A) limit amounted to Rp8,676,581,799; schedule of
disbursement until December 31, 2014 with 10,50% interest per
annum with installment schedule until December 31, 2017; KI - II (
Tranche B) limit amounted to Rp44,463,418,200; schedule of
disbursement until December 31, 2015 with 10,50% interest per
annum with installment schedule until December 31, 2018 ,
investment credits are used for renovation and costruction of pilot
plan facilities, and construction FDC production facilities.
Halaman 49 Page
- 3 15 -
2014
Face Value
Nilai Nominal
MTN I INAF 2012
Total Nilai Nominal
Dikurangi:
Diskonto dan beban transaksi yang
ditangguhkan - setelah dikurangi
akumulasi amortisasi
Neto
120.000.000.000
120.000.000.000
(746.146.672)
119.253.853.328
Dikurangi:
Bagian yang jatuh tempo dalam
setahun
Bagian Jangka Panjang
119.253.853.328
-
Halaman 50 Page
- 3 16 -
24.LEASE LIABILITIES
The details of lease Liabilities is as follows:
2013
Lease Liabilities due to in one year
73.216.000
163.283.998
1.220.266
74.436.266
73.216.000
236.499.998
Total
2014
93.464.200
(19.027.934)
74.436.266
2013
274.400.324
(37.900.326)
236.499.998
Lease Liabilities
+/- Interest
Cash Value
(73.216.000)
1.220.266
(163.283.998)
73.216.000
25.EMPLOYEE BENEFITS
a. Program Pensiun
Perseroan dan anak Perseroan menyelenggarakan program
pensiun iuran pasti untuk semua karyawan tetap yang berumur
tidak lebih dari 55 tahun dan mempunyai masa kerja satu tahun
sejak diangkat menjadi pegawai tetap. Dana pensiun ini dikelola
oleh dana pensiun lembaga keuangan (DPKL) PT Bank Negara
Indonesia (Persero). Perseroan dan anak Perseroan memberikan
kontribusi iuran sebesar 11% dan karyawan menanggung 2% dari
jumlah gaji per bulan.
a. Pension Plan
The Company and its subsidiary established defined contribution
plans covering all their permanent employees who are not more
than 55 years old and have a minimum working period of not less
than one year since they became permanent employees. The
pension plans are managed by dana pension lembaga keuangan
(DPKL) PT Bank Negara Indonesia (Persero). The pension plans
are funded by contribution from the Company and its subsidiary
employees at 11% and 2% of pension income, respectively.
Halaman 51 Page
- 3 17 -
b. Employee Benefits
The Company and its subsidiary calculates and records estimated
employee retirement benefits for all its local permanent
employee based on labor law No. 13 year 2003 concerning the
settlement of labor dismissal and the stipulation of severance
pay, gratuity, and compensation in companies. No funding of
benefits has been made to date.
Penilaian terakhir biaya manfaat pekerja sesuai dengan PSAK 24revisi, dilakukan oleh PT Dian Artha Tama, Aktuaris Independen,
sesuai dengan laporan No.045/PSAK/DAT/I/2015 (Perseroan) dan
No.046/PSAK/DAT/I/2015 (Entitas Anak) pada tanggal 19 Januari
2015 dan 16 Januari 2015 dengan menggunakan asumsi aktuaria
sebagai berikut:
2014
2013
5% per tahun
7% per tahun
CSO-1980
56 tahun
Projected Unit Credit
5% per tahun
7% per tahun
CSO-1980
56 tahun
Projected Unit Credit
2013
23.644.054.588
16.542.114.906
40.186.169.494
18.092.548.614
14.648.780.157
32.741.328.771
Employee Benefits
Parent Company Subsidiary Total
2014
4.715.375.386
5.378.150.964
(2.201.230.479)
1.882.107.439
(1.514.756.676)
2013
5.667.087.028
3.386.572.705
3.655.824.652
(1.514.756.676)
23.670.368.484
31.930.015.118
11.194.727.709
Employee Benefits
Discount rate
Projected salary increase in rate
Mortality rate
Normal pension age
Method
b. Employee Benefits
The reconciliation of estimated liability for employee benefit
recognized in the consolidated statements of financial position is
as follows:
2014
32.741.328.770
2013
49.393.681.766
(5.507.167.972)
(4.200.241.455)
31.930.015.118
(18.978.006.422)
40.186.169.494
11.194.727.709
(23.646.839.249)
32.741.328.771
Halaman 52 Page
- 3 18 -
2013
134.860.889.191
0,001%
1.311.824
1.348.609
Subsidiary Equity
Percentage of Non Controlling Interest
Non Controlling Interest of Subsidiary
Equity of PT Indofarma Global Medika
- PT Farmalab Indoutama
Ekuitas Entitas Anak
Prosentase Kepentingan non pengendali
Kepentingan non pengendali atas
ekuitas entitas anak PT Farmalab
Indoutama
- PT Farmalab Indoutama
2014
4.166.694.033
0,091%
2013
-
3.787.904
5.099.728
1.348.609
2013
(25.116.068.225)
0,001%
(36.785)
(251.161)
- PT Farmalab Indoutama
Subsidiary Equity
Percentage of Non Controlling Interest
Non Controlling Interest of Subsidiary
Equity of PT Farmalab Indoutama
- PT Farmalab Indoutama
2014
(1.333.305.967)
0,091%
(1.212.096)
(1.248.881)
2013
-
(251.161)
Halaman 53 Page
- 3 19 -
27.SHARE CAPITAL
The Companys shareholders and their corresponding share
ownership as of December 31, 2014 and 2013, are as follows:
Persentase
Kepemilikan /
Percentage of
Ownership
(%)
Saham seri A Dwiwarna:
Pemerintah Negara Republik
Indonesia
Saham seri B:
Pemerintah Negara Republik
Indonesia
Masyarakat
Jumlah
Jumlah Saham
Ditempatkan
dan Disetorkan
/ Number of
Shares Issued
and Fully Paid
(Lembar)
80,66%
19,34%
100%
Jumlah Modal
Disetor / Total Paidin Capital
(Rp)
100
2.500.000.000
599.267.499
3.099.267.500
250.000.000.000
59.926.749.900
309.926.750.000
2013
89.531.250.000
(14.879.487.574)
448.593.750
75.100.356.176
89.531.250.000
(14.879.487.574)
448.593.750
75.100.356.176
29.NET SALES
2014
Lokal:
Obat
Ethical
Over the counter
Alat kesehatan
Diagnostik
Lain-lain
Sub jumlah
Ekspor:
Ethical
Over the counter
Sub jumlah
Jumlah
929.650.042.094
35.648.546.058
316.807.740.227
8.266.709
80.901.011.540
1.363.015.606.628
898.473.717.028
17.946.829.040
324.568.729.412
117.472.156
83.283.091.708
1.324.389.839.344
12.274.159.733
6.146.811.754
18.420.971.487
1.381.436.578.115
197.862.553
12.910.489.813
13.108.352.366
1.337.498.191.710
Tidak terdapat penjualan pada satu entitas yang melebihi 10% dari total
total penjualan pada tahun yang berakhir 31 Desember 2014 dan 2013.
Local:
Medicine
Ethical
Over the counter
Medicine devices
Diagnostic
Others
Sub total
Exports:
Ethical
Over the counter
Sub total
Total
There were no sales on the entity that exceeds 10% of total sales in
the year ended December 31, 2014 and 2013.
Halaman 54 Page
- 3 20 -
2013
250.562.607.848
47.596.047.261
128.142.813.498
426.301.468.607
59.791.329.905
(31.847.872.081)
290.555.731.295
29.667.917.805
(59.791.329.905)
396.178.056.507
123.641.993.770
790.299.205.552
1.204.496.930.617
(135.486.529.099)
1.069.010.401.518
92.775.178.463
634.619.639.999
1.123.572.874.969
(123.641.993.770)
999.930.881.199
2013
31.843.933.363
15.598.294.347
11.036.210.607
8.781.573.728
9.456.137.498
49.084.539.482
1.588.379.881
62.985.804
181.492.500
143.045.741
89.479.865.666
300.407.650
390.351.138
128.142.813.498
Berikut ini adalah rincian pembelian bahan baku dan barang jadi yang
melebihi 5% dari jumlah pembelian bersih:
Jumlah
Employees expenses
Supplies
Office expenses
Depreciation of fixed assets
Social security
Toll manufacturing fees
Product development
Procurement expenses
Management development, education and
training
Travel expenses
Total
2014
Pihak Ketiga
PT Satya Abadi Pharma
PT Dirgantara Yudha Artha
PT Merapi Utama Pharma
2013
84.701.405.400
124.484.543.033
99.980.337.898
121.997.927.124
309.166.286.331
121.997.927.124
Third Parties
PT Satya Abadi Pharma
PT Dirgantara Yudha Artha
PT Merapi Utama Pharma
Total
Halaman 55 Page
- 3 21 -
31.SELLING EXPENSES
The detail of selling expenses are as follows:
2014
66.693.354.342
76.993.448.911
22.273.076.502
696.246.070
2.785.412.683
4.821.479.399
3.995.408.729
617.741.319
94.183.796
178.970.351.751
2014
47.566.863.068
28.095.478.245
7.651.565.076
643.519.592
1.495.987.380
2.877.742.427
1.513.405.998
434.522.594
1.163.251.514
206.020.242
91.648.356.136
2013
75.875.449.909
87.268.452.635
21.311.625.149
4.235.386.704
3.626.873.778
1.954.103.085
5.420.007.946
1.256.770.093
442.921.391
201.391.590.690
2013
71.007.467.098
39.860.376.533
10.727.593.940
2.369.068.335
2.175.000.000
6.337.683.389
2.936.633.542
2.331.740.711
950.170.993
12.190.903.003
150.886.637.544
Dalam lain-lain bersih tahun 2014 terdapat beban selisih pajak yang
diterima dari restitusi dengan nilai tercatat dan pendapatan lainnya
berupa denda.
2013
(762.459.672)
Interest Income
14.970.498.688
(Gain) loss foreign exchange - net
1.719.678.013
Provision for impairment trade receivable
1.242.076.024 Provision for impairment others receivable
3.461.235.713
Provision for impairment inventory
(1.961.693.178)
Gain on disposal of asset
(443.083.774) Recovery from impairment trade receivable
(4.068.562.656)
Gain on insurance claim
3.437.482.328
Others net
17.595.171.486
Total
In 2014, others-net consist of the tax burden of the difference
between restitution to the carrying value and other income such as
penalty.
Halaman 56 Page
- 3 22 -
Bunga Pinjaman
Bunga Surat Berharga Yang Diterbitkan
Jumlah
34.FINANCE EXPENSES
2013
22.087.196.026
8.775.000.000
30.862.196.026
2014
35.299.198.115
3.698.333.334
38.997.531.449
35.INCOME TAX
Tax (expenses) benefits of the Company and its subsidiary consist of
the following :
2014
Beban Pajak Kini
Perseroan- Pajak Non Final
Entitas Anak - Pajak Non Final
Beban Pajak Kini
Manfaat (beban) Pajak Tangguhan
Perseroan
Entitas Anak
Manfaat Pajak Tangguhan
Jumlah
2013
(404.407.896)
(404.407.896)
(5.422.336.724)
(410.066.716)
(5.832.403.440)
(6.236.811.336)
6.578.915.711
2.231.236.237
8.810.151.948
8.810.151.948
Deffered Tax
Parent Company
Subsidiary
Deffered Tax
Total
a. Pajak Kini
Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi
konsolidasi dengan laba kena pajak adalah sebagai berikut:
a. Current tax
A reconciliation between income before tax per consolidated
statements of income and taxable income of the Company is as
follow:
2013
2014
Laba (Rugi) sebelum pajak menurut
laporan laba rugi komprehensif
konsolidasi
Dikurangi:
Rugi sebelum pajak entitas anak
Penurunan
keuntungan
belum
direalisasi atas transaksi induk
dengan entitas anak
Laba Sebelum Pajak Perseroan
Perbedaan temporer:
Manfaat karyawan
Cadangan Kerugian Penurunan Nilai
Piutang dan piutang lain-lain - Bersih
Cadangan
Penurunan
dan
Penghapusan Persediaan
Perbedaan tetap:
Representasi dan jamuan
Beban rapat, Customer Relationship,
Customer Service dan Sponsorship
Beda penyusutan aset tetap
Penghasilan bunga deposito dan jasa
giro
Laba (rugi) kena pajak perseroan
Kompensasi kerugian tahun lalu
Rugi kena pajak setelah kompensasi
Interest Charge
Marketable Securities Expenses
Total
7.401.635.942
(63.032.747.250)
2.865.215.750
27.347.304.462
(3.256.143.358)
7.010.708.334
(1.731.035.691)
(37.416.478.479)
6.047.743.805
(19.590.229.816)
1.046.523.817
1.879.723.449
1.089.981.726
1.084.345.903
77.772.799
610.000.000
3.407.237.394
4.060.910.119
4.538.699.149
4.376.889.551
(86.703.948)
22.654.174.046
(44.672.859.580)
(22.018.685.534)
(155.809.337)
(44.672.859.580)
(44.672.859.580)
Halaman 57 Page
- 3 23 -
2014
Liabilitas pajak kini 25%
Dikurangi pajak dibayar dimuka:
PPh Pasal 22
PPh Pasal 25
227.700.887
2.515.394.148
10.825.966.752
2.743.095.035
10.825.966.752
penurunan
Cadangan kerugian
nilai piutang
penurunan
8.145.702.881
446.273.122
8.591.976.003
3.077.570.267
8.061.272.737
12.176.263.354
(227.969.786)
1.985.269.638
(7.221.940.576)
2.849.600.481
10.046.542.375
4.954.322.778
4.514.423.139
35.975.232.378
(814.035.838)
(5.832.403.440)
3.700.387.301
30.142.828.938
1 Januari /
January 1, 2013
Kredit/(Beban) ke
Laporan Laba Rugi/
Credit / (Charge) to
Statements Of Income
7.379.177.214
766.525.667
8.145.702.881
2.687.678.279
12.348.420.443
(197.377.568)
389.891.988
(4.287.147.706)
12.176.263.354
197.377.568
3.077.570.267
8.061.272.737
12.176.263.354
-
4.947.182.062
27.165.080.430
(432.758.923)
8.810.151.948
4.514.423.139
35.975.232.378
31 Desember /
December 31, 2013
Provision for doubtful
Accounts
Provision for inventory
obsolescence
Employee benefit liabilities
Fiscal loss
Depreciation
Unrealized profit from
transactions between the
company and subsidiaries
Total
Halaman 58 Page
- 3 24 -
36.SEGMENTAL INFORMATION
Alat Kesehatan
dan produk
lainnya/ Medical
Devices & Others
Obat/ Medicine
983.719.559.639
Jawa
Aset/ Asset
Jumlah Aset/ Total asset
1.071.484.002.147
Engineering
Pharmaceutical
396.042.742.828
Sumatera
94.735.988.375
Kalimantan
Aliansi Strategis
1.674.275.648
Sulawesi
Jumlah/ Total
231.160.518.027
49.234.988.437
Total
29.559.928.978
37.161.162.256
15.402.193.650
1.248.343.275.406
11.359.654.604
12.530.620.467
8.140.395.062
312.426.176.597
1.381.436.578.115
Halaman 59 Page
- 3 25 -
Obat/ Medicine
Penjualan Bersih/ Net sales
929.528.898.433
Jawa
Aset/ Asset
Jumlah Aset/ Total asset
Alat Kesehatan
dan produk
lainnya/ Medical
Devices & Others
407.689.959.720
Sumatera
1.140.212.469.270
94.296.567.596
2013
Engineering
Pharmaceutical
Aliansi Strategis
-
279.333.557
Kalimantan
Sulawesi
17.985.170.330
31.792.838.751
Jumlah/ Total
1.337.498.191.710
Total
1.294.510.669.195
52.764.174.678
251.998.352.823
14.091.624.335
Jumlah Liabilitas
Jumlah Liabilitas Moneter Bersih
Jumlah Liabilitas
Jumlah Liabilitas Moneter Bersih
2014
18.310,91
599.276,34
227.787.720
7.454.997.704
7.682.785.424
USD
EURO
599.423,43
6.501,33
7.456.827.515
100.735.462
7.557.562.977
125.222.447
USD
USD
USD
EURO
SGD
337.567.310.511
Rp
USD
USD
7.799.119.242
10.914.039.433
2013
Assets
Cash and cash equivalent
Trade accounts receivable
Total assets
Liabilities
Trade accounts payable
Total liabilities
Total Liabilities Net Monetary
Rp
111.177,11
168.359,62
1.355.137.736
2.052.135.408
3.407.273.144
2.437.880,78
12.966,91
523,82
29.715.328.827
218.122.075
5.034.361
29.938.485.263
(26.531.212.119)
Assets
Cash and cash equivalent
Trade accounts receivable
Total assets
Liabilities
Trade accounts payable
Total liabilities
Total Liabilities Net Monetary
Halaman 60 Page
- 3 26 -
38. KUASI-REORGANISASI
38.QUASI-REORGANIZATION
Krisis ekonomi yang telah terjadi pada pertengahan tahun 1997 yang
disebabkan oleh melemahnya secara drastis nilai Rupiah terhadap
mata uang asing dan beberapa faktor makro ekonomi lainnya seperti
meningkatnya tingkat suku bunga pinjaman, ketatnya likuiditas, serta
turunnya tingkat kepercayaan investor memberikan dampak buruk
terhadap perekonomian Indonesia pada waktu itu. Posisi akumulasi
saldo negatif per tanggal 30 September 2011 (sebelum kuasireorganisasi) Perseroan masih mencatat defisit sebesar
Rp57.661.903.925. Meskipun saldo defisit Perseroan masih berjumlah
signifikan, Perseroan telah berhasil membukukan laba bersih sebesar
Rp79.004.412.278 sejak tahun 2004 hingga tahun 2010.
With the potential income will obtained in the future, Company have
plan to quasi reorganization for restructure the equity with loss the
deficit and revaluation all asset and liabilities, based on Pernyataan
Standar Akuntansi Keuangan 51 (revised 2003) about Akuntansi
Kuasi-Reorganisai (PSAK 51).
Akumulasi kerugian
Kenaikan penilaian kembali nilai wajar
aset
Selisih Penilaian Aset dan liabilitas
(57.661.903.925)
260.955.748.932
203.293.845.007
Accumulated Losses
Increase in fair value revaluation of assets
Difference if Revaluation Assets
(57.661.903.925)
260.955.748.932
203.293.845.007
Halaman 61 Page
- 3 27 -
38.QUASI-REORGANIZATION (Continued)
Aset lancar
Aset tidak lancar
Total Aset
Liabilitas Jangka Pendek
Liabilitas Jangka Panjang
Ekuitas
Total Liabilitas & Ekuitas
Penyesuaian /
Adjustment
260.955.748.932
260.955.748.932
260.955.748.932
260.955.748.932
Current assets
Non current assets
Total Assets
Current liability
Non current liability
Equity
Total Liability & Equity
629.606.858.107
Laporan Keuangan
Konsolidasian/
Consolidated financial
statements
642.800.098.360
Perbedaan/
Differences
13.193.240.253
Total Assets
2013
Laporan Keuangan Entitas Anak/
Financial statements subsidiaries
Jumlah Aset
593.843.160.580
Laporan Keuangan
Konsolidasian/
Consolidated financial
statements
607.036.400.833
Atas perbedaan efek revaluasi dan kebijakan aset tetap ini dicatat pada
saat proses penyajian laporan keuangan konsolidasian Perseroan, baik
atas penambahan harga perolehan maupun beban penyusutan untuk
periode berjalan.
Perbedaan/
Differences
13.193.240.253
Total Assets
Halaman 62 Page
- 3 28 -
PT Bio Farma
2014
Penjualan
PT RNI (Persero)
PT Kimia Farma (Persero) Tbk
Jumlah
Persentase dari penjualan
Pembelian
PT Kimia Farma (Persero) Tbk
PT RNI (Persero)
Bio Farma
Jumlah
Persentase dari pembelian
Penghasilan Bunga
PT Bank Mandiri (Pesero) Tbk
2013
769.105.343
10.587.165.333
11.356.270.676
0,82%
2.105.529.682
5.424.871.975
7.530.401.657
0,56%
246.305.630
648.994.070
8.854.910.793
9.750.210.493
1,23%
244.374.503
1.097.629.187
223.224.040
1.565.227.730
0,25%
493.638.474
762.459.672
35.299.198.115
22.087.196.026
Sales
PT RNI (Persero)
PT Kimia Farma (Persero) Tbk
Total
Percentage of sales
Purchasing
PT Kimia Farma (Persero) Tbk
PT RNI (Persero)
Bio Farma
Total
Percentage of purchasing
Interest income
PT Bank Mandiri (Pesero) Tbk
Provision and interest income
PT Bank Mandiri (Pesero) Tbk
Halaman 63 Page
- 3 29 -
2013
2014
Aset
Kas dan setara kas
PT Bank Mandiri (Pesero) Tbk
PT Bank Negara Indonesia (Persero) Tbk
Piutang Usaha
PT RNI (Persero)
PT Kimia Farma (Persero) Tbk
Jumlah
Persentase dari jumlah aset
Liabilitas
Utang usaha
PT RNI (Persero)
PT Kimia Farma (Persero) Tbk
PT Bio Farma (Persero)
Utang bank
PT Bank Mandiri (Pesero) Tbk
Jumlah
Persentase dari jumlah liabilitas
103.410.135.938
618.267.760
89.818.775.588
604.446.823
1.621.294.437
6.923.495.437
112.573.193.572
12,19%
1.386.641.059
1.452.454.133
93.262.317.603
7,85%
1.425.132.938
1.540.689.505
-
901.530.383
1.519.636.097
314.064.637
223.779.656.509
226.745.478.952
33,02%
199.154.049.563
201.889.280.680
37,49%
Assets
Cash and cash equivalen
PT Bank Mandiri (Pesero) Tbk
PT Bank Negara Indonesia (Persero) Tbk
Trade account receivables
PT RNI (Persero)
PT Kimia Farma (Persero) Tbk
Total
Percentage of total assets
Liabilities
Account payables
PT RNI (Persero)
PT Kimia Farma (Persero) Tbk
PT Bio Farma (Persero)
Bank borrowing
PT Bank Mandiri (Pesero) Tbk
Total
Percentage of total liabilities
40.
43 INSTRUMEN KEUANGAN DAN NILAI WAJAR
Tabel berikut menyajikan nilai tercatat dan estimasi nilai wajar atas
aset dan liabilitas keuangan Perseroan pada tanggal 31 Desember
2014 dan 2013:
2014
Nilai Tercatat
Nilai Wajar
Aset Keuangan
Kas dan setara kas
Piutang usaha-bersih
Piutang lain-lain-bersih
Uang muka dan biaya dibayar dimuka
Aset keuangan tersedia untuk dijual
Pajak dibayar dimuka
Jumlah
135.754.602.477
196.478.418.634
11.767.384.919
20.396.249.632
155.585.955
202.084.093.243
566.636.334.860
135.754.602.477
196.478.418.634
11.767.384.919
20.396.249.632
155.585.955
202.084.093.243
566.636.334.860
Financial Assets
Cash and cash receivables
Trade receivables - net
Other receivables - net
Advance and prepaid expenses
Financial Assets available for sale
Prepaid taxes
Total
Liabilitas Keuangan
Pinjaman bank
Utang usaha
Uang muka penjualan
Biaya yang masih harus dibayar
Surat Berharga Yang Diterbitkan
Utang sewa guna usaha
Jumlah
223.779.656.509
334.684.118.813
11.457.015.667
17.243.007.947
74.436.266
587.238.235.203
223.779.656.509
334.684.118.813
11.457.015.667
17.243.007.947
74.436.266
587.238.235.203
Financial Liabilities
Bank Borrowings
Trade Payables
Customers advance
Accrued expenses
Marketable Securi
Lease liabilities
Total
Halaman 64 Page
- 3 30 -
Aset Keuangan
Kas dan setara kas
Piutang usaha-bersih
Piutang lain-lain-bersih
Uang muka dan biaya dibayar dimuka
Aset tersedia untuk dijual
Pajak dibayar dimuka
Jumlah
121.432.026.244
273.388.733.369
12.464.438.595
19.057.457.713
155.585.955
186.080.227.736
612.578.469.612
121.432.026.244
273.388.733.369
12.464.438.595
19.057.457.713
155.585.955
186.080.227.736
612.578.469.612
Financial Assets
Cash and cash receivables
Trade receivables - net
Other receivables - net
Other financial assets
Assets available for sale
Prepaid taxes
Total
Liabilitas Keuangan
Pinjaman bank
Utang usaha
Uang muka penjualan
Biaya yang masih harus dibayar
Surat Berharga Yang Diterbitkan
Jumlah
199.154.049.563
304.641.011.888
3.734.743.187
41.750.117.103
119.253.853.328
668.533.775.069
199.154.049.563
304.641.011.888
3.734.743.187
41.750.117.103
119.253.853.328
668.533.775.069
Financial Liabilities
Bank Borrowings
Trade Payables
Customers advance
Accrued expenses
Lease liabilities
Total
2014
Kas dan setara kas
Piutang Usaha
Piutang Lain-lain
Aset tersedia untuk dijual
Jumlah
2013
135.754.602.477
196.478.418.634
11.767.384.919
155.585.955
344.155.991.985
Risiko Likuiditas
Perseroan mengelola likuiditasnya dalam membiayai modal kerja dan
melunasi utang yang jatuh tempo dengan menyediakan kas dan
setara kas yang cukup.
121.432.026.244
273.388.733.369
12.464.438.595
155.585.955
407.440.784.163
Total
Liquidity Risk
The Company manages its liquidity in financing its working capital
and repayment of matured loan by providing sufficient cash and
cash equivalents.
Halaman 65 Page
- 3 31 -
223.779.656.509
334.684.118.813
11.457.015.667
17.243.007.947
587.163.798.936
8.676.581.799
8.676.581.799
2014
Bank Borrowings
Trade Payables
Custumer Advanes
Accrued Expenses
Total
199.154.049.563
304.641.011.888
3.734.743.186
41.750.117.104
119.253.853.328
668.533.775.069
2013
Bank Borrowings
Trade Payables
Custumer Advanes
Accrued Expenses
Marketable Securities
Total
Risiko Pasar
Risiko dimana nilai wajar atau arus kas masa depan suatu instrumen
keuangan akan berfluktuasi karena perubahan harga pasar. Risiko
pasar meliputi tiga jenis yaitu: risiko mata uang asing, risiko suku
bunga dan risiko harga lainnya seperti risiko perubahan harga
komoditas.
Market Risk
Market risk is the risk that the fair value of future cash flows of a
financial instrument will fluctuate because of changes in market
prices. Market prices comprise three types of risk : interest rate
risk, currency risk, and other price risk, such as commodity price
change risk.
Halaman 66 Page
- 3 32 -
2. Risiko Harga
Sampai saat ini, ketergantungan industri farmasi Indonesia pada
bahan baku impor masih sangat besar. Karena itu, harga masih
menjadi faktor yang sangat mempengaruhi kelangsungan industri
farmasi di Indonesia.
Langkah antisipatif lainnya adalah mengupayakan kontrak jangka
panjang pembelian bahan baku tertentu yang harganya sangat
fluktuatif.
2. Price Risk
So Far, domestic pharmaceutical industry is highly dependent on
imported raw materials. Therefore, price remains the main factor
significantly effecting pharmaceutical industry in Indonesia.
As at the end of the reporting period, the Group has the following
floating rate borrowings and interest rate swap contracts
outstanding:
2014
Pinjaman bank jangka panjang
Eksposur neto atas risiko arus kas tingkat suku
bunga
2013
-
15.627.107.799
15.627.107.799
Perseroan menganalisis ekposure tingkat bunga secara dinamis.
Berbagai skenario disimulasikan dengan mempertimbangkan
berbagai pembiayaan kembali, pembaharuan yang ada, serta
alternatif pembiayaan dan lindung nilai
Halaman 67 Page
- 3 33 -
Halaman 68 Page
- 3 34 -
Pinjaman Bank
Utang Sewa Pembiayaan
Surat Berharga Yang Diterbitkan
Total pinjaman yang berdapat bunga
Total ekuitas yang dapat diatribusikan
kepada pemilik entitas induk
Rasio Pengungkit
2013
223.779.656.509
74.436.266
223.854.092.776
199.154.049.563
236.499.998
119.253.853.328
318.644.402.889
591.958.092.767
37,82%
590.793.367.889
53,93%
Bank Borrowing
Lease Liabilities
Marketable Securities
Total Bearing loans
Total equity attributable to equity
holders of parent entity
Gearing ratio
Risiko Perekonomian
Kinerja bisnis Indofarma, terutama dipasar reguler, secara langsung
dipengaruhi oleh daya beli masyarakat. Dengan demikian, penurunan
PDB dan inflasi memberikan dampak negatif terhadap kinerja pasar
non-institusi (Pemerintah) ini. Sementara itu, di sektor pasar institusi,
kinerja Indofarma dipengaruhi oleh besaran belanja Pemerintah di
bidang kesehatan.
Guna memitigasi risiko ini, Indofarma terus melakukan upaya untuk
meningkatkan penjualan ke pasar reguler yang menjanjikan
permintaan yang lebih berkelanjutan dengan pertumbuhan yang
lebih stabil.
Economic Risk
Indofarmas business performance, particularly in reguler market
is directly dependent on consumers purchasing power. Decline
ond GDP and high inflation rate are negatively affected the
Companys performance in this non-(Government) institution
market. Meanwhile, in the institution market, the Companys
performance is dependent upon the Government expenditure on
To minimize the risk, Indofarma makes continuous efforts to
increase sales in regular market that offers both more continuous
demands and stable growth.
Economic Risk
Price of Generic Drug Product (OGBs) in Indonesia is controlled by
the Government by fixing the net price in the pharmacies level
(Harga Netto Apotik, HNA) and imposing the price to all OGB
Producers. To minimize this risk, Indofarma keeps balancing its
sales portfolio such as launching owned-brand products (ONDs)
including non prescription drugs (Over the Counter)
42.SIGNIFICANT BINDINGS
d. Company has agreement with Nam Dong Co. Ltd and PT Imar
Infos Sarana on December 6, 2007 for certain product sale for
duration of 5 years.
e. The Company has agreements with the IFAA Germany agency for
drug distribution in the territory of Iraq on August 22, 2008.
Halaman 69 Page
- 3 35 -
Halaman 70 Page
- 3 36 -
Halaman 71 Page
- 3 37 -
43.SUBSEQUENT EVENT
Halaman 72 Page
- 3 38 -
LAMPIRAN/APPENDIX
- 3 39 -
2014
2013
ASET
ASET LANCAR
Kas dan setara kas
Piutang usaha
Piutang lain-lain
Persediaan
Pajak dibayar dimuka
Uang muka dan biaya dibayar dimuka
Jumlah aset lancar
ASET TIDAK LANCAR
Investasi pada entitas asosiasi
Investasi Jangka Panjang
Aset pajak tangguhan
Aset tetap
Aset Tidak Lancar yang akan Ditinggalkan
Aset Tak berwujud
Jumlah Aset Tidak Lancar
JUMLAH ASET
ASSETS
8.945.019.546
171.680.768.337
4.041.651.518
133.576.918.367
13.027.301.037
10.443.309.018
341.714.967.823
330.559.805
135.085.726.848
15.225.870.333
372.667.299.429
18.382.949.282
2.309.933.696
544.002.339.393
885.717.307.216
55.329.566.618
172.683.072.535
104.650.049.845
169.700.900.297
15.810.628.429
6.605.560.947
524.779.778.671
CURRENT ASSETS
Cash and cash equivalent
Third parties
Other Receivables
Inventories
Prepaid taxes
Advances and prepaid expenses
Sub total of current asset
275.708.874
135.085.726.848
19.834.171.218
345.758.603.000
18.382.949.282
2.499.631.196
521.836.790.418
1.046.616.569.090
4.608.300.885
- 3 40 -
2014
2013
LIABILITAS
LIABILITIES
149.092.156.509
76.568.756.851
2.332.526.193
12.914.988.447
9.771.755.689
250.680.183.689
174.987.382.897
119.253.853.328
112.121.275.954
1.629.933.292
1.859.791.999
25.308.229.315
435.160.466.785
CURRENT LIABILITIES
Bank Borrowings
Long term bank borrowings due date
Trade payables
Customers advances
Taxes payables
Accrued expenses
Sub total of current liabilities
15.627.107.799
23.644.054.588
39.271.162.387
289.951.346.076
18.092.548.614
18.092.548.614
453.253.015.399
EKUITAS
EKUITAS YANG DAPAT DIATRIBUSIKAN KEPADA
PEMILIK ENTITAS INDUK
Modal saham
Modal dasar - 10 Milyar saham,
Modal ditempatkan dan disetor penuh
sebanyak 3.099.267.500 lembar saham
dengan nilai nominal Rp100 per lembar
309.926.750.000
Tambahan modal disetor
75.100.356.176
Saldo laba:
Ditentukan penggunaannya
1.271.553.449
Belum ditentukan penggunaannya
(Sejak 30 September 2011 dimana defisit
sebesar Rp57.661.903.925 telah
dieliminasi melalui
kuasi -reorganisasi)
18.848.151.239
309.926.750.000
75.100.356.176
190.619.150.276
595.765.961.140
190.619.150.276
593.363.553.691
EQUITY
EQUITY ATTRIBUTABLE TO
OWNERS OF THE PARENT ENTITY
Share capital
Authorised - 10 Billion shares,
Issued and fully paid
3.099.267.500 shares
with par value Rp100 per share
Additional paid - in capital
Retained earnings:
Appropriated
Unappropriated
(From September 30, 2011, its deficit
amounted to Rp57.661.903.925 has
been eliminated by
Quasi-reorganization)
Asset Revaluation Reserve
Arising from Quasi-reorganization
Sub Total of Owner Equity
885.717.307.216
1.046.616.569.090
16.445.743.790
1.271.553.449
- 3 41 -
2014
2013
Net sales
Cost of goods sold
GROSS PROFIT
Penjualan bersih
Beban pokok penjualan
LABA BRUTO
413.471.530.908
298.755.728.785
114.715.802.123
528.322.022.371
385.001.284.740
143.320.737.631
Beban penjualan
Beban umum dan administrasi
Beban (Pendapatan) lainnya
LABA USAHA
41.621.680.548
52.129.234.432
(14.622.509.318)
35.587.396.461
67.903.989.262
87.780.361.839
8.890.863.165
(21.254.476.636)
Sales expenses
General and administrative expenses
Other income (expense)
OPERATING PROFIT
Biaya keuangan
LABA SEBELUM PAJAK
28.576.688.127
7.010.708.334
16.162.001.843
(37.416.478.478)
Finance costs
INCOME BEFORE TAX
(4.608.300.885)
(4.608.300.885)
7.011.674.634
7.011.674.634
2.402.407.449
(30.404.803.845)
2.402.407.449
- 3 42 -
(30.404.803.845)
- 3 43 -
Laba komprehensif
Deviden
Dana Cadangan
Laba komprehensif
309.926.750.000
309.926.750.000
309.926.750.000
75.100.356.176
75.100.356.176
75.100.356.176
Tambahan Modal
Disetor /
Additional Paid in
Capital
190.619.150.276
190.619.150.276
190.619.150.276
1.271.553.449
1.271.553.449
1.271.553.449
18.848.151.239
2.402.407.449
16.445.743.790
(847.702.300)
(4.238.511.498)
(1.271.553.449)
(30.404.803.845)
53.208.314.881
Tidak Ditentukan
Penggunaannya /
Unappropriated
595.765.961.140
2.402.407.449
593.363.553.691
(847.702.300)
(4.238.511.498)
(30.404.803.845)
628.854.571.333
Total Ekuitas
Diatribusikan Ke
Pemilik Induk/ Total
Equity Attributable to
Owner of the Parents
595.765.961.140
2.402.407.449
593.363.553.691
(847.702.300)
(4.238.511.498)
(30.404.803.845)
628.854.571.333
Community Development
Dividend
General Reserve
2014
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan kas dari pelanggan
Pembayaran kas kepada pemasok dan karyawan
Pajak penghasilan
Pembayaran bunga
Pembayaran PKBL
Kas bersih digunakan untuk aktivitas operasi
2013
414.473.835.106
(256.200.355.390)
(2.515.394.148)
(26.953.530.123)
128.804.555.445
603.281.248.599
(629.278.379.309)
(2.719.468.604)
(11.344.435.821)
(738.386.331)
(40.799.421.466)
653.638.405
(45.304.985.516)
(44.651.347.111)
156.464.394
(4.507.287.221)
(29.114.709.005)
(33.465.531.832)
81.683.285.855
(91.951.404.443)
(120.000.000.000)
(130.268.118.588)
212.080.918.250
(87.382.222.222)
(4.238.511.498)
120.460.184.530
(46.114.910.254)
46.195.231.232
55.329.566.618
24.104.834.074
(269.636.818)
(14.970.498.688)
8.945.019.546
55.329.566.618
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