.

PERBANDINGAN
. 2 .
PERUSAHAAN INDONESIA
DAN EROPA

ADITYA PRASETYO

C1C017009
NO ABSEN 03

DOSEN MATA KULIAH :

FACHRUZZAMAN,Dr,SE,MDM.Ak

UNIVERSITAS BENGKULU
FAKULTAS EKONOMI DAN BISNIS
PROGRAM STUDI AKUNTANSI

Catatan atas laporan keuangan interim terlampir merupakan The accompanying notes to the interim financial statements
bagian yang tidak terpisahkan dari laporan keuangan interim form an integral part of these interim financial statements
secara keseluruhan. taken as a whole.

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[PT SEPATU BATA.TBK) INTERIM STATEMENT OF FINANCIAL POSITION

Tanggal. 31 Maret 2016 (tidak diaudit) As of March .31, 2016 (unaudited) (Expressed in
(Disajikan dalam Ribuan Rupiah, Thousands of Rupiah, Unless Otherwise Stated)
Kecuali Dinyatakan Lain)
Catatan/
31 Maret 2016/ Notes 31 Desember 2015/
March 31, 2016 December 31, 2015
(tidak diaudit/ (diaudit/
unaudited) audited)
ASET ASSETS
Aset lancar Current assets
2c,2o,3,
Kas dan setara kas 3.843.511 23,26 32.366.700 Cash and cash equivalents
Piutang usaha Accounts receivable
Pihak ketiga - neto 22.440.807 2d,2o,4,26 27.067.308 Third parties - net
Pihak-pihak berelasi 1.697.028 2f,2o,16,23,26 4.469.314 Related parties
Piutang pegawai 2.289.962 2o,26 1.405.041 Due from employees
Piutang lain-lain 6.258.840 2o,5,26 6.597.713 Other receivables
Persediaan - neto 326.006.845 2e,6,11 282.546.591 Inventories - net
Pajak pertambahan nilai dibayar di muka 63.623.433 2g 57.204.666 Prepaid value added tax
Biaya dibayar di muka 64.754.935 2m,7 61.733.247 Prepayments
Pajak penghasilan badan dibayar di muka 36.824.072 2k,13a 40.229.242 Prepaid corporate income tax
Aset lancar lainnya 9.270.057 23 7.591.059 Other current assets
Total aset lancar 537.009.490 521.210.881 Total current assets

Aset tidak lancar Non-current assets

Aset tetap - neto 230.628.502 2h,8,11 234.746.191 Property, plant and equipment - net
Aset lain-lain Other assets
Biaya dibayar di muka 23.084.225 2m,7 23.053.003 Prepayments
Uang jaminan sewa 16.460.289 2o,26 16.247.899 Refundable deposits
Total aset tidak lancar 270.173.016 274.047.093 Total non-current assets
TOTAL ASET 807.182.506 795.257.974 TOTAL ASSETS

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS LIABILITIES
Liabilitas jangka pendek Current liabilities
Pinjaman jangka pendek 3.500.000 2o,11,26 11.500.000 Short-term loans
Utang usaha Trade payables
Pihak ketiga 96.128.253 2o,9,23,26 111.174.587 Third parties
Pihak-pihak berelasi 59.584.428 2f,2o,16,23,26 25.544.204 Related parties
Utang pajak - 2k,13a 2.326.665 Taxes payable
Beban akrual 16.195.643 2o,10,26 11.421.751 Accrued liabilities
Liabilitas imbalan kerja jangka pendek 3.477.511 2o,26 1.671.438 Short-term employee benefits liabilities
Uang jaminan dari penyalur 47.121.275 2o,26 47.292.872 Guarantee deposits from distributors
Total liabilitas jangka pendek 226.007.110 210.931.517 Total current liabilities
Liabilitas jangka panjang Non-current liabilities
Liabilitas imbalan kerja jangka panjang 18.356.777 2l,12 17.658.367 Long-term employee benefits liabilities
Liabilitas pajak tangguhan - neto 15.189.522 2k,13c 19.480.882 Deferred tax liabilities - net

Total liabilitas jangka panjang 33.546.299 37.139.249 Total non-current liabilities

TOTAL LIABILITAS 259.553.409 248.070.766 TOTAL LIABILITIES

EKUITAS EQUITY
Share capital - authorized
Modal saham - modal dasar 2.000.000.000 2,000,000,000 shares of par value
saham dengan nilai nominal Rp10 Rp10 (full Rupiah amount)
(Rupiah penuh) per saham; ditempatkan each; issued and fully paid
dan disetor penuh 1.300.000.000 saham 13.000.000 17 13.000.000 1,300,000,000 shares
Saldo laba Retained earnings
Telah ditentukan penggunaannya 26.000 15 26.000 Appropriated
Belum ditentukan penggunaannya 539.209.929 538.768.040 Unappropriated
Penghasilan komprehensif lain Other comprehensive income
Kerugian aktuarial atas Actuarial losses of
imbalan pasca kerja (4.606.832) 12 (4.606.832) post-employment benefit

TOTAL EKUITAS 547.629.097 547.187.208 TOTAL EQUITY

TOTAL LIABILITIES AND
TOTAL LIABILITAS DAN EKUITAS 807.182.506 795.257.974 EQUITY

Catatan atas laporan keuangan interim terlampir merupakan The accompanying notes to the interim financial statements
bagian yang tidak terpisahkan dari laporan keuangan interim form an integral part of these interim financial statements
secara keseluruhan. taken as a whole.

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LAPORAN LABA RUGI DAN PENGHASILAN INTERIM STATEMENT OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN INTERIM OTHER COMPREHENSIVE INCOME
Untuk Periode Tiga Bulan yang Berakhir pada For the Three-Month Period Ended
Tanggal 31 Maret 2016 (Tidak diaudit) March 31, 2016 (Unaudited)
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)

2016 (Tiga 2015 (Tiga

bulan/ Three bulan/ Three
months) (tidak months) (tidak
diaudit/ Catatan/ diaudit/
unaudited) Notes unaudited)

Penjualan neto 198.366.666 2j,18 213.160.524 Net sales

Beban pokok penjualan (117.332.293) 2j,19 (124.328.223) Cost of sales
Laba bruto 81.034.373 88.832.301 Gross profit

Penjualan dan pemasaran (54.687.921) 20 (58.616.450) Selling and marketing

Umum dan administrasi (24.891.880) 20 (26.347.333) General and administration
Keuntungan /(kerugian) pelepasan Gain /(loss) on disposal of property,
aset tetap – neto - (204.115) plant and equipment – net
(Beban)/pendapatan usaha lainnya – 286.263 44.440 Other operating
neto (expense)/income – net
Laba usaha 1.740.835 3.708.843 Operating profit

Pendapatan bunga 67.828 15.628 Interest income

Beban keuangan (212.462) (1.529.704) Financing cost

Laba sebelum beban pajak Profit before income

penghasilan dan tax and final tax
pajak final 1.596.201 2.194.767 expenses

Beban pajak final - - Final tax expense

Laba sebelum beban pajak Profit before income

Penghasilan 1.596.201 2.194.767 tax expense

Beban pajak penghasilan (1.154.312) 2k,13b (1.608.926) Income tax expenses

Laba periode berjalan 441.889 585.841 Profit for the period

Penghasilan komprehensif lain Other comprehensive income

Tidak akan direklasifikasi ke Not to be reclassified to
laba rugi profit or loss
Pengukuran kembali atas program Remeasurement on
imbalan pasti - - defined benefit obligation
Pajak penghasilan terkait - - Related income tax
Total penghasilan komprehensif Total comprehensive
periode berjalan 441.889 585.841 income for the period

Laba per saham dasar Basic earnings per share

(Rupiah penuh) 0,34 2n 0,45 (full Rupiah

Catatan atas laporan keuangan interim terlampir merupakan The accompanying notes to the interim financial statements
bagian yang tidak terpisahkan dari laporan keuangan interim form an integral part of these interim financial statements
secara keseluruhan. taken as a whole.

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adidas AG Consolidated Statement of Financial Position (IFRS)

. .

December 31,
€ in millions March 31, 2017 March 31, 2016 Change in %
2016

Cash and cash equivalents 1,524 1,328 14.7 1,510

Short-term financial assets 5 5 (2.5) 5
Accounts receivable 2,876 2,517 14.3 2,200
Other current financial assets 605 272 122.0 729
Inventories 3,609 2,939 22.8 3,763
Income tax receivables 81 76 6.3 98
Other current assets 649 531 22.1 580
Assets classified as held for sale - 0 (100.0) -
Total current assets 9,348 7,669 21.9 8,886

Property, plant and equipment 1,933 1,598 21.0 1,915

Goodwill 1,403 1,364 2.8 1,412
Trademarks 1,654 1,558 6.1 1,680
Other intangible assets 165 177 (6.7) 167
Long-term financial assets 187 145 29.0 194
Other non-current financial assets 90 97 (7.8) 96
Deferred tax assets 785 680 15.5 732
Other non-current assets 119 126 (5.6) 94
Total non-current assets 6,336 5,746 10.3 6,290

Total assets 15,684 13,415 16.9 15,176

 .

Short-term borrowings 1,406 676 108.0 636

. .
Accounts payable 1,931 1,573 22.8 2,496
Other current financial liabilities 214 235 (9.0) 201
Income taxes 455 446 2.0 402
Other current provisions 578 474 22.1 573
Current accrued liabilities 1,926 1,664 15.7 2,023
Other current liabilities 531 396 33.9 434
Liabilities classified as held for sale - 0 (100.0) -
Total current liabilities 7,041 5,464 28.9 6,765

Long-term borrowings 982 1,467 (33.0) 982

Other non-current financial liabilities 28 32 (11.4) 22
Pensions and similar obligations 361 274 31.8 355
Deferred tax liabilities 371 328 13.1 387
Other non-current provisions 60 53 12.3 44
Non-current accrued liabilities 92 92 (0.0) 120
Other non-current liabilities 47 43 9.9 46
Total non-current liabilities 1,941 2,288 (15.2) 1,957

Share capital 202 200 0.7 201

Reserves 582 254 128.6 749
Retained earnings 5,936 5,224 13.6 5,521
Shareholders' equity 6,719 5,679 18.3 6,472

Non-controlling interests (17) (16) (6.0) (17)

Total equity 6,702 5,663 18.3 6,455
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Total liabilities and equity 15,684 13,415 16.9 15,176

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ADIDAS AG ADR (ADDYY) CashFlowFlag INCOME STATEMENT

Fiscal year ends in December. EUR in millions except per 2013- 2014- 2015- 2016- 2017-
share data. 12 12 12 12 12 TTM
Revenue 14492 14534 16915 19291 21218 21218
Cost of revenue 7352 7610 8748 9912 10514 10514
Gross profit 7140 6924 8167 9379 10704 10704
Operating expenses
Research and development 128 126 139 164 187 187
Sales, General and administrative 6005 6078 7151 8099 8696 8696
Other operating expenses -241 -235 -211 -327 -242 -242
Total operating expenses 5892 5969 7079 7936 8641 8641
Operating income 1248 955 1088 1443 2063 2063
Interest Expense 73 62 65 70 62 62
Other income (expense) -41 -58 16 71 22 22
Income before taxes 1134 835 1039 1444 2023 2023
Provision for income taxes 344 271 353 426 668 668
Other income 1 -1 -1
Net income from continuing operations 790 564 686 1019 1354 1354
Extraordinary items -68 -46 1 -254 -254
Other -3 -142 -98 -1 -511 -511
Net income 787 490 634 1017 1097 1097
Net income available to common shareholders 787 490 634 1017 1097 1097
Earnings per share
Basic 1.88 1.18 1.69 2.54 3.34 3.34
Diluted 1.88 1.18 1.69 2.5 3.31 3.31
Weighted average shares outstanding
Basic 418 418 403 400 405 405
Diluted 418 418 403 412 408 408
EBITDA 1553 1302 1497 1911 2569 2569
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The German. .
state uses the International Accounting Standards Board (IASB) accounting standard. And has an important role in
directing the IASB agenda. Other countries are France, Japan, England, the Netherlands and the United States.
Tax law outlines commercial accounting. The principle of determination (Masggeblichkeitsprinzip) determines that the
taxable income is determined by what is recorded in the company's financial records.
The accounting law of 1985 specifically specifies the content and form of financial statements, which include:
1. balance sheet
2. income statement
3. notes to the financial statements
4. management reports
5. the auditor's report

Negara jerman menggunakan standar akuntansi International Accounting Standards Board ( IASB ). Dan memiliki peran penting
dalam mengarahkan agenda IASB. Negara-negara yang lainnya adala Prancis, Jepang, Inggris, Belanda, dan Amerika Serikat.
Hukum pajak secara garis besar menentukan akuntansi komersial. Prinsip penentuan ( Masggeblichkeitsprinzip ) menentukan
bahwa laba kena pajak ditentukan oleh apa yang tercatat dalam catatan keuangan perusahaan.
Undang-undang akuntansi 1985 secara khusus menentukan isi dan bentuk laporan keuangan, yang meliputi :
1. neraca
2. laporan laba rugi
3. catatan atas laporan keuangan
4. laporan manajemen
5. laporan auditor

Beberapa kelebihan yang menjadikan IFRS digunakan sebagai standar akuntansi keuangan di Indonesia adalah daya banding laporan
keuangannya yang bisa naik, informasi yang diberikan lebih berkualitas, hambatan arus modal internasional dihilangkan karena
perbedaan dalam ketentuan pelaporan dikurangi, bahkan biaya analisis keuangan dan biaya pelaporan keuangan perusahaan
multinasional bisa lebih ditekan.
Some of the advantages that make IFRS used as a financial accounting standard in Indonesia are the comparability of its financial
statements, higher quality information, international capital flows are eliminated because of differences in reporting requirements
reduced, even the cost of financial analysis and financial reporting costs of multinational corporations can more suppressed.
So, In my opinion, Europe company is better than Indonesian company.