Intermediate

Draf
Approved to be printed ,
..............................
PT PRAISINDO TEKNOLOGI
LAPORAN KEUANGAN/
FINANCIAL STATEMENTS
Untuk Tahun yang berakhir 31 Desember 2017 dan 2016

For the Year Ended December 31, 2017 and 2016
dan / and
LAPORAN AUDITOR INDEPENDEN/
INDEPENDENT AUDITORS' REPORT
6
The original financial statements included
LAPORAN KEUANGAN
Untuk Tahun yang berakhir 31 Desember 2017 dan 2016
DAFTAR ISI
Hal./Page
Surat Pernyataan Direksi
Laporan Auditor Independen i - ii
Laporan Posisi Keuangan 1
Laporan Laba Rugi dan Pendapatan Komprehensif Lain 2
Laporan Perubahan Ekuitas 3
Laporan Arus Kas 4
Catatan Atas Laporan Keuangan 5 - 27

The original financial statements included herein are in the Indonesian language.
FINANCIAL STATEMENTS
For the year ended December 31, 2017 and 2016
TABLE OF CONTENTS
Director's Statement Letter
Independent Auditor's Report
Statements of Financial Position
Statements of Income and Other Comprehensive Income
Statements of Changes in Equity
Statements of Cash Flows
Notes to Financial Statements

LAPORAN AUDITOR INDEPENDEN INDEPENDENT AUDIT
No. EWR.RN-003/LAI/2018 No. EWR.R
Pemegang Saham, Dewan Komisaris dan Direksi The Stockholder's, Board of Commission
PT Praisindo Teknologi PT Prai
Kami telah mengaudit laporan keuangan PT Praisindo Teknologi We have audited the financial statements of PT Pra
("Perusahaan") terlampir yang terdiri dari laporan posisi keuangan ("Company") which comprise the statements of fina
tanggal 31 Desember 2017, serta laporan laba rugi dan pendapatan of December 31, 2017, and the statement of in
komprehensif lain, laporan perubahan ekuitas dan laporan arus kas comprehensive income, statement of changes in
untuk tahun yang berakhir pada tanggal tersebut, dan suatu ikhtisar flows for the year then ended and a summa
kebijakan akuntansi signifikan dan informasi penjelasan lainnya. accounting policies and other explanatory informatio
Tanggung jawab manajemen atas laporan keuangan Management's responsibility for the financial st
Manajemen bertanggung jawab atas penyusunan dan penyajian Management is responsible for the preparation and
wajar laporan keuangan tersebut sesuai Standar Akuntansi of the financial statements in accordance with Fina
Keuangan di Indonesia dan atas pengendalian internal yang Standards in Indonesia and on internal control as de
dianggap perlu oleh manajemen untuk memungkinkan penyusunan by management to enable the preparation of fina
laporan keuangan yang bebas dari kesalahan material, baik yang that are free from material misstatements, whether
disebabkan oleh kecurangan maupun kesalahan. or error.
Tanggung jawab auditor Auditor's responsibility

Tanggung jawab kami adalah untuk menyatakan suatu opini atas Our responsibility is to express an opinion on
laporan keuangan ini. Kami melaksanakan audit kami berdasarkan statements. We conducted our audits based on Au
Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia. established by the Indonesian Institute of
Standar tersebut mengharuskan kami untuk mematuhi ketentuan Accountants. Those standards require that we com
etika serta merencanakan dan melaksanakan audit untuk requirements and plan and perform the audit to o
memperoleh keyakinan memadai tentang apakah laporan keuangan assurance about whether the financial stateme
bebas dari kesalahan penyajian material. material misstatement.
Suatu audit melibatkan pelaksanaan prosedur untuk memperoleh An audit involves implementation of procedures
bukti audit tentang angka-angka dan pengungkapan dalam laporan evidence about the numbers and disclosures
statements. The procedures selected depend o
keuangan. Prosedur yang dipilih bergantung pada pertimbangan judgment, including the assessment of risks of mate
auditor, termasuk penilaian atas resiko kesalahan penyajian material in the financial statements, whether due to fra
dalam laporan keuangan, baik yang disebabkan oleh kecurangan conducting the risk assessment, the auditor consider
relevant to the preparation and fair presentation
maupun kesalahan. Dalam melakukan penilaian resiko tersebut,
statements of entities to design audit procedures tha
auditor mempertimbangkan pengendalian internal yang relevan in the circumstances, but not for the purpose stated
dengan penyusunan dan penyajian wajar laporan keuangan entitas entity's internal control effectiveness. An audi
untuk merancang prosedur audit yang tepat sesuai dengan evaluating the appropriateness of accounting polici
reasonableness of accounting estimates made by
kondisinya, tetapi bukan untuk tujuan menyatakan opini atas well as evaluating the overall financial statement pre
ii
keefektivitasan pengendalian internal entitas. Suatu audit juga
Kami yakin bahwa bukti audit yang telah kami peroleh adalah cukup We are confident that the audit evidence we h
dan tepat untuk menyediakan suatu basis bagi opini audit kami. sufficient and appropriate to provide a basis for our a
Opini Opinion
Menurut pendapat kami, laporan keuangan yang kami sebutkan In our opinion, the financial statements mentioned
diatas menyajikan secara wajar, dalam semua hal yang material, fairly, in all material respects, the financial position
posisi keuangan PT Praisindo Teknologi tanggal 31 Desember 2017, Teknologi as of December 31, 2017 and the results
serta hasil usaha dan arus kas untuk tahun yang berakhir pada and its cash flows for the year then ended in
tanggal tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesian Financial Accounting Standards.
Indonesia.
Penekanan Suatu Hal Emphasis of Matter

Sebagaimana diungkap pada catatan terhadap laporan keuangan As disclosed on notes to the financial statements No
No. 25, catatan atas laporan keuangan untuk tahun yang berakhir 31 ended December 31, 2016, notes to financial st
Desember 2016 No. 17 tentang perpajakan telah disajikan kembali regarding taxation have been restated in relat
terkait dengan pembetulan pertama SPT Tahunan Pajak amendment of the Annual Income Tax Return
Penghasilan Wajib Pajak Badan PT Praisindo Teknologi, untuk tahun Teknologi for the fiscal year year ended Dece
pajak 2016 yang disampaikan kepada Kementerian Keuangan submitted to the Ministry of Finance of the Repub
Republik Indonesia, Direktorat Jenderal Pajak, Kantor Wilayah DJP Directorate General of Taxation, South Jakarta Reg
Jakarta Selatan I, pada tanggal 27 April 2018. April 27, 2018.
Jakarta, 06 Juni 2018 / Jakarta, June 6, 2018

Kantor Akuntan Publik
Rexon Nainggolan & Rekan
Rexon Nainggolan, SE, Ak, MM, MAk, CPA, CA

Nomor Registrasi Akuntan Publik / Public Accountant Registration Number: AP.0277
ii
INDEPENDENT AUDITORS' REPORT
No. EWR.RN-003/LAI/2018
The Stockholder's, Board of Commissioners and Directors

PT Praisindo Teknologi
We have audited the financial statements of PT Praisindo Teknologi

("Company") which comprise the statements of financial position as
of December 31, 2017, and the statement of income and other
comprehensive income, statement of changes in equity and cash
flows for the year then ended and a summary of significant
accounting policies and other explanatory information.
Management's responsibility for the financial statements

Management is responsible for the preparation and fair presentation
of the financial statements in accordance with Financial Accounting
Standards in Indonesia and on internal control as deemed necessary
by management to enable the preparation of financial statements
that are free from material misstatements, whether caused by fraud
or error.
Our responsibility is to express an opinion on these financial

statements. We conducted our audits based on Auditing Standards
established by the Indonesian Institute of Certified Public
Accountants. Those standards require that we comply with ethical
requirements and plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of
material misstatement.
An audit involves implementation of procedures to obtain audit

evidence about the numbers and disclosures in the financial
statements. The procedures selected depend on the auditor's
judgment, including the assessment of risks of material misstatement
in the financial statements, whether due to fraud or error. In
conducting the risk assessment, the auditor considers internal control
relevant to the preparation and fair presentation of the financial
statements of entities to design audit procedures that are appropriate
in the circumstances, but not for the purpose stated above opinion on
entity's internal control effectiveness. An audit also includes
evaluating the appropriateness of accounting policies used and the
reasonableness of accounting estimates made by management, as
well as evaluating the overall financial statement presentation.
ii
We are confident that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our audit opinion.
In our opinion, the financial statements mentioned above present

fairly, in all material respects, the financial position of PT Praisindo
Teknologi as of December 31, 2017 and the results of its operations
and its cash flows for the year then ended in conformity with
Indonesian Financial Accounting Standards.
As disclosed on notes to the financial statements No. 25, for the year
ended December 31, 2016, notes to financial statement No. 17
regarding taxation have been restated in relation to the first
amendment of the Annual Income Tax Return of PT Praisindo
Teknologi for the fiscal year year ended December 31, 2016
submitted to the Ministry of Finance of the Republic of Indonesia,
Directorate General of Taxation, South Jakarta Regional Office I, on
April 27, 2018.
06 Juni 2018 / Jakarta, June 6, 2018

Kantor Akuntan Publik
exon Nainggolan & Rekan
nggolan, SE, Ak, MM, MAk, CPA, CA

Publik / Public Accountant Registration Number: AP.0277
ii
The original financial statements included herein are in the Indonesian langua
PT PRAISINDO TEKNOLOGI PT PRAISINDO TEKNOLO

Laporan Posisi Keuangan Statements of Financial Posit
31 Desember 2017 dan 2016 As of December 31, 2017 and 20
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stat
Catata
n
2017 2016
Notes
ASET ASSE
ASET LANCAR : CURRENT ASSET
Kas dan bank 249,249,132 2b,4 83,486,714 Cash and ban
Piutang usaha 2,544,210,027 5 1,164,444,677 Trade receivabl
Aset Lain-lain 12,803,366 6 4,721,871 Others receivabl
Pendapatan yang akan ditagih 13,549,487,273 7 16,028,786,428 Accrued incom
Beban dibayar di muka 263,642,809 8 207,942,908 Prepaid expense
Beban ditangguhkan 58,077,778 9 230,944,444 Deferred cos
Pajak dibayar di muka 430,594,035 2k,16a 297,863,533 Prepaid taxe
JUMLAH ASET LANCAR 17,108,064,420 ### TOTAL CURRENT ASSE
ASET TIDAK LANCAR NON CURRENT ASSE
Aset tetap, bersih 5,992,132,528 2e,11 3,571,915,142 Fixed assets, ne
Aset tidak berwujud 2f,11 2,395,745,039 Intangible asse
Aset pajak tangguhan (8,339,892) 2k,17d - Deferred tax asse
JUMLAH ASET TIDAK LANCAR 5,983,792,636 5,967,660,181 TOTAL NON CURRENT ASSE
JUMLAH ASET 23,091,857,056 ### TOTAL ASSE
LIABILITAS DAN EKUITAS LIABILITIES AND EQUI

LIABILITAS LANCAR CURRENT LIABILITI
Pendapatan diterima dimuka (778,052,438) 12 396,870,333 Unearned income
Utang usaha 2,544,210,027 13 152,149,585 Trade payabl
Utang pajak (18,481,975) 2k,17b 2,397,537,923 Tax payabl
Beban yang masih harus dibayar (1,565,773,282) 14 1,228,569,046 Accrued expense
Liabilitas lain-lain (904,525,810) 15 1,683,849,733 Other liabilitie
JUMLAH LIABILITAS LANCAR (722,623,478) 5,858,976,620 TOTAL CURRENT LIABILITI
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITI

Liabilitas kepada pihak berelasi (5,916,762,353) 10b 4,386,161,781 Related party liabilit
Imbalan kerja karyawan (726,689,316) 2i,23 550,908,193 Employee benefits liabilit
JUMLAH LIABILITAS JANGKA PANJAN (6,643,451,669) 4,937,069,974 OTAL NON-CURRENT LIABILITI
JUMLAH LIABILITAS (7,366,075,148) ### TOTAL LIABILITI

EKUITAS EQUI
Modal saham 2,900,000,000 16 2,900,000,000 Capital stoc
Laba ditahan (7,462,820,999) 7,774,626,312 Retained earnin
Laba periode berjalan (1,969,109,458) 2,515,177,849 Profit Current yea
1
JUMLAH EKUITAS (6,531,930,457) ### TOTAL EQUI
JUMLAH LIABILITAS DAN EKUITAS ### ### TOTAL LIABILITIES AND EQUI
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form
tidak terpisahkan dari laporan keuangan secara keseluruhan. integral part of these financial statements taken as a who
1
Statements of Financial Position
As of December 31, 2017 and 2016
(Expressed in Rupiah, unless otherwise stated)
ASSETS
CURRENT ASSETS :
Cash and bank
Trade receivable
Others receivable
Accrued income
Prepaid expenses
Deferred cost
Prepaid taxes
TOTAL CURRENT ASSETS
NON CURRENT ASSETS
Fixed assets, net
Intangible asset
Deferred tax asset
TOTAL NON CURRENT ASSETS
TOTAL ASSETS
LIABILITIES AND EQUITY

CURRENT LIABILITIES
Unearned incomes
Trade payable
Tax payable
Accrued expenses
Other liabilities
TOTAL CURRENT LIABILITIES
NON-CURRENT LIABILITIES
Related party liability
Employee benefits liability
OTAL NON-CURRENT LIABILITIES
TOTAL LIABILITIES
EQUITY
Capital stock
Retained earning
Profit Current year
1
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
The accompanying notes to the financial statements form an

integral part of these financial statements taken as a whole.
1
The original financial statements included herein are in the I
PT PRAISINDO TEKNOLOGI PT PRAISIND

Laporan Laba Rugi dan Pendapatan Komprehensif Lain Statements of Income and Other Compre
Untuk Tahun yang berakhir 31 Desember 2017 dan 2016 For the year ended December 31,
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless
Catata
n/
2017 2016
Notes
PENDAPATAN BERSIH (12,562,964,311) 2j,18 15,708,854,687

BEBAN POKOK PENJUALAN 8,239,545,479 2j,19 6,966,129,371
LABA (RUGI) KOTOR (4,323,418,832) 8,742,725,316 GROSS P
BEBAN USAHA OPERAT

Pemasaran 547,458,934 2j,20 1,256,476,014
Umum dan administrasi 4,982,847,883 2j,21 4,846,590,802 General and admin
JUMLAH BEBAN USAHA 5,530,306,817 6,103,066,817 TOTAL OPERA
LABA USAHA 1,206,887,985 2,639,658,499 PROFIT FR
PENDAPATAN/ (BEBAN) LAIN-LAIN 2j,22 OTHER INCOM

Pendapatan bunga (1,780,069) 426,318
Laba (rugi) kurs - bersih 246,741,531 155,787,710 Gain (loss) on forei
Lain-lain - bersih (447,214,446) 807,574,734
PENDAPATAN/ (BEBAN) LAIN-LAIN, BERSIH (202,252,983) 963,788,762 OTHERS INCOME/(E
LABA SEBELUM PAJAK PENGHASILAN 1,409,140,968 3,603,447,261
PAJAK PENGHASILAN CORPORA

Beban pajak kini 455,697,247 2k,17 1,046,517,612
Beban (manfaat) pajak tangguhan 8,339,892 - Deferred tax
JUMLAH BEBAN PAJAK 464,037,139 1,046,517,612 TOTAL CORPORA
LABA PERIODE BERJALAN 2,556,929,649 PROFIT CU
(KERUGIAN)/PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE

Pos yang tidak akan direklasifikasi ke laba rugi Items that will not be reclassified
Keuntungan/(kerugian) aktuarial Actuaria
Pengukuran kembali liabilitas imbalan kerja (109,061,988) (41,751,800) Remeasurement of employee be
Pajak penghasilan terkait - -
Pos yang akan direklasifikasi ke laba rugi Items that will be reclassified
Selisih kurs karena penjabaran Exchange differen
laporan keuangan - - statem
TOTAL LABA PERIODE BERJALAN (109,061,988) 2,515,177,849 TOTAL PROFIT CU
2
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial stat
tidak terpisahkan dari laporan keuangan secara keseluruhan. integral part of these financial statements tak
2
Statements of Income and Other Comprehensive Income
NET REVENUES
COST OF SERVICES
GROSS PROFIT ( LOSS )
OPERATING EXPENSES
Marketing expense
General and administrative expenses
TOTAL OPERATING EXPENSE
PROFIT FROM OPERATING
OTHER INCOME/ (EXPENSES)

Interest income
Gain (loss) on foreign exchange - net
Others - net
OTHERS INCOME/(EXPENSES), NET
PROFIT BEFORE TAX
CORPORATE INCOME TAX

Current tax expense
Deferred tax expense (benefit)
TOTAL CORPORATE INCOME TAX
PROFIT CURRENT PERIOD
OTHER COMPREHENSIVE (LOSS)/ INCOME:

Items that will not be reclassified to profit or loss
Actuarial gains/(losses) on
Remeasurement of employee benefit liabilities
Related income tax
Items that will be reclassified to profit or loss
Exchange difference due to financial
statements translation
TOTAL PROFIT CURRENT PERIOD
2
2

Laporan Perubahan Ekuitas Statements of Changes in Equ
Untuk Tahun yang berakhir 31 Desember 2017 dan 2016 For the year ended December 31, 2017 and 20
Modal
ditempatkan dan Jumlah
Laba(rugi)
disetor penuh ekuitas
Subscribed and
fully paid up Profit (Loss) Total equity
capital
Rp. Rp. Rp.
Saldo per 1 Januari 2016 2,900,000,000 Balance as of January 1, 20

Laba tahun berjalan 10,289,804,161 13,189,804,161 Profit current yea
Saldo per 31 Desember 2016 2,900,000,000 ### 13,189,804,161 Balance as of December 31, 20
Laba tahun berjalan (1,969,109,458) (1,969,109,458) Profit current yea
Deviden 1,270,597,593 1,270,597,593 Dividen

Saldo per 31 Desember 2017 2,900,000,000 9,591,292,296 12,491,292,296 Balance as of December 31, 20
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form
tidak terpisahkan dari laporan keuangan secara keseluruhan. integral part of these financial statements taken as a whol
3
Statements of Changes in Equity
Balance as of January 1, 2016

Profit current year
Balance as of December 31, 2016
Profit current year
Dividend
Balance as of December 31, 2017

3

Laporan Arus Kas Statements of Cash Flo
Untuk Tahun yang berakhir 31 Desember 2017 dan 2016 r the year ended December 31, 2017 and 20
2017 2016
Rp. Rp.
Arus kas dari aktivitas operasi Cash flow from operating activit
Laba (rugi) sebelum pajak 1,004,635,002 3,603,447,261 Profit (loss) before tax
Penyesuain Untuk: Adjustment of
Penyusutan
Imbalan kerja dan Pengukuran 2,190,977,073 2,614,615,072 Depreciation
Kembali (726,689,316) 171,368,053 Employement benefit
Arus kas operasi sebelum perubahan Operating cash flows before changes
modal kerja 2,468,922,758 ### working cap
Perubahan aset dan kewajiban operasi: Changes in operating assets and liabilit
Penurunan (kenaikan) dalam: Deductions (additions)
Piutang usaha 2,544,210,027 (401,617,243) Trade receivables
Pendapatan yang akan ditagih (5,295,700,464) Accrued income
Beban dibayar di muka 263,642,809 (6,217,521) Prepaid expenses
Piutang lain - lain 12,803,366 10,711,032 Other receivables
Pajak dibayar di muka 430,594,035 (63,163,668) Prepaid taxes
Beban ditangguhkan 58,077,778 172,866,667 Deferred cos
Pendapatan diterima dimuka (778,052,438) 86,578,285 Unearned incomes
Utang usaha 2,544,210,027 30,000,000 Account payables
Utang pajak (18,481,975) (913,930,149) Taxes payable
Beban yang masih harus dibayar (1,565,773,282) 201,285,067 Accrued expenses
Liabilitas lain-lain (904,525,810) 1,151,548,280 Other liabilities
Kas bersih diperoleh dari aktivitas operasi 2,586,704,536 ### Net cash provided from operating activi
Arus kas dari aktivitas investasi Cash flows from investing activit
Pembelian aset tetap 5,992,132,528 (93,505,977) Acquisition of fixed assets
Pembelian/transfer aset lain-lain 4,084,205 (1,146,181,583) Acquisition/transfer of other assets
Aset Pajak Tangguhan - Deferred Tax Assets
Dividen 1,270,597,593 - Dividend
Kas bersih digunakan untuk aktivitas Net cash flows Used for investing activi
investasi 7,266,814,326 ###
Arus kas dari aktivitas pendanaan Cash flows from financing activit
Kewajiban jangka panjang - (144,944,225) Long term liab
Kas bersih diperoleh dari aktivitas (144,944,225) Net cash flows provided by financing activi
pendanaan
Kenaikan (penurunan) bersih kas dan Net increase (decrease) on cash and ca
setara kas equival
4

Laporan Arus Kas Statements of Cash Flo
Untuk Tahun yang berakhir 31 Desember 2017 dan 2016 r the year ended December 31, 2017 and 20
2017 2016
Kenaikan (penurunan) bersih kas dan Rp. Rp. Net increase (decrease) on cash and ca
setara kas (4,680,109,790) (22,841,114) equival
Cash and cash equivalent at beginning
Kas dan setara kas awal tahun 249,249,132 106,327,828 y
Cash and cash equivalent at the end
Kas dan setara kas pada akhir tahun ### 83,486,714
y
Catatan atas laporan keuangan terlampir merupakan bagian tidak The accompanying notes to the financial statements form an
terpisahkan dari laporan keuangan secara keseluruhan. integral part of these financial statements taken as a whole.
4
r the year ended December 31, 2017 and 2016
Cash flow from operating activities

Profit (loss) before tax
Adjustment of:
Operating cash flows before changes in

working capital
Changes in operating assets and liabilities:
Deductions (additions) in:
Trade receivables
Accrued income
Prepaid expenses
Other receivables
Prepaid taxes
Deferred cost
Unearned incomes
Account payables
Taxes payable
Accrued expenses
Other liabilities
Net cash provided from operating activities
Cash flows from investing activities
Acquisition of fixed assets
Acquisition/transfer of other assets
Deferred Tax Assets
Dividend
Net cash flows Used for investing activities
Cash flows from financing activities

Long term liability
Net cash flows provided by financing activities
Net increase (decrease) on cash and cash

equivalent
4
r the year ended December 31, 2017 and 2016
Cash and cash equivalent at beginning of

year
Cash and cash equivalent at the end of
year

4
Draf
Laporan Auditor IndependenApproved to be printed , Independent Auditors' Report
..............................
No. : ………………….. No. : …………………..
Pemegang Saham, Dewan Komisaris dan Direksi The Stockholders, Board of Commissiners and D
PT PRAISINDO TEKNOLOGI PT PRAISINDO TEKNOLOGI
Kami telah mengaudit laporan posisi keuangan PT Praisindo We have audited the accompanying statement
Teknologi tanggal 31 Desember 2014 dan 31 Desember posotion of PT Praisindo Teknologi as of December
2013 serta laporan laba rugi komprehensif, laporan December 31, 2013 and the related statements
perubahan ekuitas dan laporan arus kas untuk tahun yang statement of changes in equity, and statement of c
berakhir pada tanggal-tanggal tersebut. Laporan Keuangan the year then ended. These financial stateme
adalah tanggung jawab manajemen Perusahaan. Tanggung responsibility of the Company's management. Our re
jawab kami terletak pada pernyataan pendapat atas laporan to express an opinion on these financial statements
keuangan berdasarkan audit kami. audit.
Kami melaksanakan audit berdasarkan standar auditing We conducted our audit in accordance with auditi
yang ditetapkan Institut Akuntan Publik Indonesia. Standar established by the Indonesian Institute of Cer
tersebut mengharuskan kami merencanakan dan Accountants. Those standards require that we plan
melaksanakan audit agar kami memperoleh keyakinan the audit to obtain reasonable assurance about
memadai bahwa laporan keuangan bebas dari salah saji financial statements are free of material misstateme
material. Suatu audit meliputi pemeriksaan, atas dasar includes examining, on a test basis, evidence su
pengujian, bukti-bukti yang mendukung jumlah-jumlah dan amounts and disclosures in the financial statemen
pengungkapan dalam laporan keuangan. Audit juga meliputi also includes assessing the accounting principle
penilaian atas prinsip akuntansi yang digunakan dan significant estimates made by management, as well
estimasi signifikan yang dibuat oleh manajemen, serta the overall financial statements presentation. We be
penilaian terhadap penyajian laporan keuangan secara audit provides a reasonable basis for our opinion.
keseluruhan. Kami yakin bahwa audit kami memberikan
dasar memadai untuk menyatakan pendapat.
Menurut pendapat kami, laporan keuangan yang kami sebut In our opinion, the financial statements referred to a
di atas menyajikan secara wajar, dalam semua hal yang fairly, in all material respects, the financial position of
material, posisi keuangan PT Praisindo Teknologi, tanggal Teknologi as of December 31, 2014 and December
31 Desember 2014 dan 31 Desember 2013 , serta laba rugi the and the related statement of comprehensive in
komprehensif dan arus kas untuk tahun yang berakhir pada cash flows for the year then ended in conformity wit
tanggal-tanggal tersebut sesuai dengan Standar Akuntansi Financial Accounting Standards.
Keuangan di Indonesia.
KAP REXON NAINGGOLAN & REKAN
Rexon Nainggolan, SE, MM, MAK, Ak, CPA, CA

Nomor Registrasi/ Registration No.: AP.0277
Date [......................]
The accompanying financial statements are not intended to present the financial position, the result of operations, changes in stockholder's e
flows in accordance with accounting principles and practices generally accepted in countries and jurisdictions other than Indonesia. The standar
and practices utilized to audit such financial statements my differ from those generally accepted in countries and jurisdictions other than Indone
the accompanying financial statements and the auditor's report thereon are not intended for use by those who are not informed about Indon
Accounting Standards.
Independent Auditors' Report
The Stockholders, Board of Commissiners and Directors
We have audited the accompanying statement of financial

posotion of PT Praisindo Teknologi as of December 31, 2014 and
December 31, 2013 and the related statements of income,
statement of changes in equity, and statement of cash flows for
the year then ended. These financial statements are the
responsibility of the Company's management. Our responsibility is
to express an opinion on these financial statements based on our
audit.
We conducted our audit in accordance with auditing standards

established by the Indonesian Institute of Certified Public
Accountants. Those standards require that we plan and perform
the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. And audit
includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. And audit
also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating
the overall financial statements presentation. We believe that our
audit provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present

fairly, in all material respects, the financial position of PT Praisindo
Teknologi as of December 31, 2014 and December 31, 2013 and
the and the related statement of comprehensive income and its
cash flows for the year then ended in conformity with Indonesian
Financial Accounting Standards.
REXON NAINGGOLAN & REKAN
ainggolan, SE, MM, MAK, Ak, CPA, CA

Registrasi/ Registration No.: AP.0277
Date [......................]
o present the financial position, the result of operations, changes in stockholder's equity, and cash
s generally accepted in countries and jurisdictions other than Indonesia. The standards, procedures,
differ from those generally accepted in countries and jurisdictions other than Indonesia. Accordingly
eport thereon are not intended for use by those who are not informed about Indonesian Financial
The original financial statements included herein are in the
PT PRAISINDO TEKNOLOGI PT PRAISIN
Catatan atas laporan keuangan Notes to fina
Untuk tahun yang berakhir
31 Desember 2017 dan 2016 As of December 31
1. UMUM 1. GENERAL
a. Pendirian Perusahaan dan Informasi Umum a. Establishment and General Information

PT Praisindo Teknologi ("Perusahaan") didirikan di Republik PT Praisindo Teknologi ("the Company") was e
Indonesia pada tanggal 02 Mei 2003 dalam rangka Undang-Undang 2, 2003 based on notarial deed No. 7 of H.M
Penanaman Modal No.25 tahun 2007 berdasarkan Akta Notaris No.7 notary public at Jakarta. The establishment of th
dibuat dihadapan H.M Afdal Gazali,SH. Akta Pendirian ini disahkan been approved by the Minister of Law and Hu
oleh Menteri Hukum dan Hak Asasi Manusia dalam Surat Keputusan Republic of Indonesia in his decision
No. C-12128 HT.01.01.TH.2003 tanggal 2 Juni 2003. HT.01.01.TH.2003, dated June 2, 2003.
Anggaran Dasar Perusahaan telah mengalami beberapa kali The Company's Articles of Association have
perubahan. Perubahan terakhir berdasarkan "Circular Resolution In several times, most recently being based on "C
Lieu of An Extraodinary General Meeting of Shareholders." No.21 In Lieu of an Extraordinary General Meeting
tanggal 30 Januari 2012 mengenai perubahan susunan Dewan No.21 dated November 30, 2011 in orde
Komisaris dan Dewan Direksi perusahaan sekaligus besarnya modal composition of the board of commisioners and
saham yang telah disetor dan jumlah kepemilikan para pemegang of the Company as well as change the amoun
saham. Akta Pendirian ini disahkan oleh Menteri Hukum dan Hak share capital and the ownership of the s
Asasi Manusia dalam Surat Keputusan No. AHU-AH.01.10-07644 establishment of the corporation had been
tanggal 2 Maret 2012. Minister of Law and Human Rights of the Repub
his decision No. AHU-AH.01.10-07644, dated M
Perusahaan berdomisili di Jakarta dengan kantor berlokasi di Jl. The Company is domiciled in Jakarta at Jl. Emp
Empu Sendok No.53, Jakarta Selatan. Jakarta Selatan.
Sesuai pasal 3 anggaran dasar perusahaan, PT Praisindo Teknologi In accordance with article 3 of the Articles
menjalankan usaha dalam bidang perdagangan, perindustrian dan Praisindo Teknologi carries on business in the fi
jasa terutama untuk teknologi informasi dan multimedia. industry and services mainly for information
multimedia.
Perusahaan memulai kegiatan usaha komersialnya sejak tahun 2003. The Company started its commercial operatio
Saat ini perusahaan tergabung dalam kelompok usaha (grup) Now, the Company incorporated in the busine
Century Software yang berkedudukan di Malaysia. Software which is based in Malaysia.
b. Komisaris, Direktur, dan Karyawan b. Commisioner, Director and Employees
Pada tanggal 31 Desember 2017 dan 2016, susunan Komisaris dan As of December 31, 2017 and 2016,
Direktur adalah sebagai berikut: Commissioner and Director were as follows:
Komisaris Utama Samsul Bin Husin Presiden
Komisaris Ghazali bin Hj Darman
Komisaris Muhammad Suryadi
5
Direktur Utama Hazairin

Direktur Boyke Bader Brillianto
Direktur Mohd Amiruz Dzaki Bin Muhammad Danil
Direktur Kularajah M Thavaratnam
2. KEBIJAKAN AKUNTANSI PENTING 2. SIGNIFICANT ACCOUNTING POLICIES
Kebijakan akuntansi diterapkan secara konsisten dalam penyajian The accounting principles applied consistently
laporan keuangan, yaitu sebagai berikut: of the financial statements were as follows:
a. Dasar Penyajian Laporan Keuangan a. Basis of preparation of the financial stat
Laporan keuangan telah disusun dan disajikan sesuai dengan The financial statements have been prepa
Standar Akuntansi Keuangan Indonesia. with Indonesia Financial Accounting Standar
Laporan keuangan, kecuali laporan arus kas, telah disusun The financila statements, except for the s
secara akrual dengan menggunakan konsep biaya perolehan flows, have been prepared on an accrual b
(historical cost), kecuali untuk akun-akun tertentu yang dicatat using the historical cost concept, except fo
berdasarkan basis lain seperti yang diungkapkan pada kebijakan that are measured on the basis describ
akuntansi masing-masing akun terkait. accounting policies.
Laporan arus kas menyajikan penerimaan dan pengeluaran kas The Statements of cash Flows present rece
dan setara kas yang dikelompokkan ke dalam aktivitas operasi, of cash and cash equivalents classife
investasi dan pendanaan. Arus kas dari aktivitas operasi disajikan investing and financing activities. The
dengan menggunakan metode tidak langsung. operating activities are presented using te in
Mata uang pelaporan yang digunakan dalam penyusunan laporan The reporting currency used in the preparat
keuangan adalah mata uang Rupiah ("Rp"). statements is Indonesian Rupiah ("Rp").
b. Kas dan Bank b. Cash and Bank

Kas terdiri dari saldo kas dan bank, dan tidak digunakan sebagai Cash consists of cash on hand and in b
jaminan atau dibatasi penggunaannya. pledged as collateral or restricted in use.
c. Transaksi dengan Pihak Berelasi c. Transactions with Related Parties
Perusahaan menerapkan SAK No.7 (Revisi 2010), The company applied SAK NO. 7 (Revise
"Pengungkapan Pihak-pihak Berelasi". SAK revisi ini Party Disclosure". The revised SAK requ
mensyaratkan pengungkapan hubungan, transaksi dan saldo related party relationship, transactions
pihak-pihak berelasi, termasuk komitmen, dalam laporan balances, including commitments, in the fin
keuangan. SAK Revisi ini juga menyatakan bahwa pihak-pihak This revised PSAK also states that related
berelasi dapat menyepakati transaksi di mana pihak-pihak yang into transactions that unrelated parties
tidak berelasi tidak dapat melakukannya. Selain itu, transaksi transactions between related parties may n
antara pihak-pihak berelasi mungkin tidak dilakukan dalam jumlah same amounts as between unrelated partie
yang sama, seperti dengan pihak-pihak yang tidak 6 berelasi. this PSAK did not have significant impact
Penerapan PSAK ini tidak berpengaruh signifikan terhadap financial statements.
laporan keuangan Perusahaan.
PT PRAISINDO
PerusahaanTEKNOLOGI
menerapkan SAK No.7 (Revisi 2010), The company applied SAK NO. PT 7PRAISIN
(Revise
Catatan"Pengungkapan Pihak-pihak Berelasi". SAK revisi ini
atas laporan keuangan Party Disclosure". The revised SAKtorequ
Notes fina
mensyaratkan pengungkapan
Untuk tahun yang berakhir hubungan, transaksi dan saldo related party relationship, transactions
pihak-pihak
31 Desember berelasi,
2017 dan 2016 termasuk komitmen, dalam laporan balances, including commitments, in the fin
As of December 31
keuangan. SAK Revisi ini juga menyatakan bahwa pihak-pihak This revised PSAK also states that related
berelasi dapat menyepakati transaksi di mana pihak-pihak yang into transactions that unrelated parties
tidak berelasi tidak dapat melakukannya. Selain itu, transaksi transactions between related parties may n
antara pihak-pihak berelasi mungkin tidak dilakukan dalam jumlah same amounts as between unrelated partie
yang sama, seperti dengan pihak-pihak yang tidak berelasi. this PSAK did not have significant impact
Penerapan PSAK ini tidak berpengaruh signifikan terhadap financial statements.
laporan keuangan Perusahaan.
c. Transaksi dengan Pihak Berelasi-Lanjutan c. Transactions with Related Parties-Contin
Pihak-pihak berelasi adalah orang atau entitas yang terkait A related party is a peson or entity that
dengan entitas pelapor. reporting entity.
Semua transaksi yang signifikan dengan pihak-pihak berelasi, All significant transactionwith related partie
baik yang dilakukan dengan syarat dan kondisi yang sama conducted under the same terms and condi
dengan pihak ketiga ataupun tidak, diungkapkan dalam catatan third parties, are disclosed in the notes to fin
atas laporan keuangan.
(a) Orang atau anggota keluarga terdekat mempunyai relasi (a) A person a close member of that person
dengan entitas pelapor jika orang tersebut: to a reporting entity if that person:
(i) Memiliki pengendalian atau pengendaliaan bersama atas (i) Has control or joint control over the
entitas pelapor.
(ii) Memiliki pengaruh signifikan atas entitas pelapor;atau (ii) Has significant influence over the re
(iii) Personil manajemen kunci entitas pelapor atau entitas (iii) Is a member of the key managem
induk entitas pelapor. the reporting entity or of a paren
entity.
(b) Suatu entitas berelasi dengan entitas pelapor jika memenuhi (b) An entity is related to a reporting en
salah satu hal berikut: following conditions applies:
(i) Entitas dan entitas pelapor adalah anggota dari (i) The entity and the reporting entit
kelompok usaha yang sama (artinya entitas induk,entitas the same group (which means
anak, berikutnya terkait dengan entitas lain); subsidiary and fellow subsidiary
others);
7
(ii) Satu entitas adalah entitas asosiasi atau ventura (ii) One entity is an associate or joint v
bersama dari pihak ketiga yang sama (atau sebuah entity (or an associate or joint ventu
asosiasi atau ventura bersama dari satu grup di mana a group of which the other entity is
entitas lain menjadi anggotanya).
(iii) Kedua entitas tersebut adalah ventura bersama dari (iii) Both entities are joint ventures o
pihak ketiga yang sama; party;
(iv) Entitas tersebut adalah suatu program imbalan kerja dari (iv) The entity is a post-employment b
salah satu entitas pelapor atau entitas yang terkait benefit of employees of either the
dengan entitas pelapor. Jika entitas pelapor adalah an entity related to the report
entitas yang menyelenggarakan program tersebut, maka reporting entity is it self such a pla
entitas sponsor juga berelasi dengan entitas pelapor. employers are also related to the re
(v) Entitas yang dikendalikan atau dikendalikan bersama (v) The entity is controlled or jointly
oleh orang yang diidentifikasi dalam huruf (a);atau person identified in (a); or
(vi) Orang yang diidentifikasi dalam huruf (a) (i) memiliki (vi) A person identified in (a)(i) has si
pengaruh signifikan atas entitas atau personil over the entity or is a mem
manajemen kunci entitas (atau entitas induk dari entitas). management personnel of the entit
the entity).
d. Biaya Dibayar Dimuka d. Prepaid Expenses
Biaya dibayar dimuka diamortisasi selama masa manfaat masing- Prepaid expenses are amortized over the
masing biaya dengan menggunakan metode garis lurus. using the straight-line method.
e. Aset Tetap e. Fixed Assets
Perusahaan menerapkan PSAK No.16 (Revisi 2011), " Aset The Company applied PSAK No. 16 (Rev
Tetap". Berdasarkan PSAK 16 Revisi, suatu entitas harus memilih Assets". Based on Revised PSAK 16, an e
antara model biaya dan model revaluasi sebagai kebijakan between the cost model and revaluatio
akuntansi pengukuran atas aset tetap. Perusahaan telah memilih accounting policy for its fixed assets m
untuk menggunkan model biaya sebagai kebijakan akuntansi Company has chosen the cost model as the
pengunkuran aset tetapnya. for its fixed assets measurement.
Penyusutan dihitung dengan metode garis lurus selama umur Depreciation is calculated on a straight-lin
manfaat aset. Taksiran masa manfaat ekonomis aset sebagai useful lives of the assets. Estimated useful
berikut: are as follows:
Tahun / Years
Kendaraan 4 Vehicle
8
Peralatan Kantor 4 Office Equipment

Penelitian & Pengembangan 4 Research & Developm
Pada setiap akhir tahun, nilai residu, umur manfaat dan metode At each and of year, the assets' residual valu
penyusutan di review, dan jika sesuai dengan keadaan, method of depreciation are reviewed, a
disesuaikan secara prospektif. adjusted prospectively.
9
Beban perbaikan dan pemeliharaan dibebankan pada laporan The cost of repairs and maintenance is cha
laba rugi komprehensif pada saat terjadinya; biaya penggantian of comprehensive income as incurred; repl
atau inspeksi yang signifikan dikapitalisasi pada saat terjadinya inspection cost are capitalized when incu
dan jika besar kemungkinan manfaat ekonomis di masa depan probable that future economic benefits as
berkenaan dengan aset tersebut akan mengalir ke Perusahaan, item will flow to the Company, and the cost
dan biaya perolehan aset dapat diukur secara handal. Aset tetap measured reliably. An item of fixed assets
dihentikan pengakuannya pada saat dilepaskan atau ketika tidak upon disposal or when no future econo
ada manfaat ekonomis masa depan yang diharapkan dari expected from its use or disposal. Any gain
penggunaan atau pelepasannya. Laba atau rugi yang timbul dari derecognition of the asset is included
penghentian pengakuan aset dimasukkan pada tahun aset comprehensive income in the year the asset
dimasukkan dalam laporan laba rugi komprehensif pada tahun
aset tersebut dihentikan pengakuannya.
f. Biaya Perangkat Lunak Ditangguhkan f. Deferred Software Cost
Biaya - biaya yang memberikan manfaat pada masa yang akan Expenses related to software acquired
datang ditangguhkan dan diamortisasi sesuai masa manfaatnya amortized over their beneficial periods by
dengan menggunakan metode garis lurus. line method.
g. Instrumen Keuangan g. Financial Instruments
Perusahaan menerapkan PSAK No. 50 (Revisi 2014), Instrumen The Company applied PSAK No. 50
Keuangan: Penyajian dan Pengungkapan", dan PSAK NO. 55 "Financial Instruments: Presentation and
(Revisi 2014), "Instrumen Keuangan: Pengakuan dan PSAK No. 55 (Revised 2014), " Finan
Pengukuran". Recognition and Measurement".
1 Aset Keuangan 1. Financial assets

Pengakuan awal Initial recognition
Aset keuangan pada awalnya diakui sebesar nilai wajarnya Financial assets are recognized initially
ditambah biaya transaksi, kecuali untuk aset keuangan yang transaction costs, except for those
diklasifikasikan pada nilai wajar pada laporan laba rugi yang classified as at fair value through profit
pada awalnya diukur dengan nilai wajar. Klasifikasi aset initially measured at fair value. Fina
keuangan antara lain sebagai aset keuangan yang di classified as financial assets at fair valu
tetapkan untuk diukur pada nilai wajar melalui laporan laba loss (FVTPL), held-to-maturity investm
rugi (FVTPL), investasi dimiliki hingga jatuh tempo (HTM), and receivables or available-for-sale
pinjaman yang diberikan dan piutang atau aset keuangan (AFS). The Company determines the c
tersedia untuk dijual (AFS). Perusahaan menetapkan financial assets at initial recognition an
klasifikasi aset keuangannya pada saat pengakuan awal dan, and appropriate, re-evaluates the de
sepanjang diperbolehkan dan diperlukan, ditelaah kembali assets at each end aof reporting period.
pengklasifikasian aset tersebut pada setiap akhir periode
pelaporan.
10
Aset keuangan pada awalnya diakui sebesar nilai wajarnya Financial assets are recognized initially
ditambah biaya transaksi, kecuali untuk aset keuangan yang transaction costs, except for those
diklasifikasikan pada nilai wajar pada laporan laba rugi yang classified as at fair value through profit
pada awalnya diukur dengan nilai wajar. Klasifikasi aset initially measured at fair value. Fina
keuangan antara lain sebagai aset keuangan yang di The originalclassified as financial
financial statements assets
included at are
herein fairinvalu
the
tetapkan untuk diukur pada nilai wajar melalui laporan laba loss (FVTPL), held-to-maturity investm
rugi (FVTPL), investasi dimiliki hingga jatuh tempo (HTM), PT PRAISIN
and receivables or available-for-sale
Catatan atas laporan keuangan
pinjaman yang diberikan dan piutang atau aset keuangan (AFS). The Company determines Notes tothe finac
Untuk tahuntersedia
yang berakhir
untuk dijual (AFS). Perusahaan menetapkan financial assets at initial recognition an
31 Desemberklasifikasi
2017 danaset2016
keuangannya pada saat pengakuan awal dan, and appropriate, re-evaluates
As of December the de 31
sepanjang diperbolehkan dan diperlukan, ditelaah kembali assets at each end aof reporting period.
pengklasifikasian aset tersebut pada setiap akhir periode
pelaporan.
Pada tanggal 31 Desember 2017 dan 2016, aset keuangan As of December 31, 2017 and 201
Perusahaan terdiri dari pinjaman yang diberikan dan piutang financial assets consisted of loans and
(Catatan 17). 17).
11
Pengukuran setelah pengukuran nilai awal Subsequent measurement
Pinjaman yang diberikan dan piutang adalah aset keuangan Loans and Receivables are non-derivati
yang non derivatif dengan pembayaran tetap atau telah with fixed or determinable payments th
ditentukan, yang tidak mempunyai kuotasi dipasar aktif. Aset on an active market.Such financial ass
keuangan tersebut diukur sebesar biaya perolehan amortized cost using the effective inter
diamortisasi dengan menggunakan nilai suku bunga efektif, any impairment. Gains and lossers are
dikurangi dengan penurunan nilai. Keuntungan dan kerugian statement of comprehensive income w
melalui laporan laba rugi komprehensif pada saat pinjaman receivables are derecognized or imp
yang diberikan dan piutang dihentikan pengakuannya atau through the amortization process.
mengalami penurunan nilai, serta melalui proses amortisasi.
g. Instrumen Keuangan-Lanjutan g. Financial Instruments-Continued
Penghentian pengakuan aset keuangan Derecognition of financial assets
Perusahaan menghentikan pengakuan aset keuangan, jika The Company shall derecognize finan
dan hanya jika; hak kontraktual atas arus kas yang berasal and only when: the contractual rights
dari aset keuangan tersebut berakhir; atau Perusahaan from the financial asset expire; or the c
mentransfer hak kontraktual untuk menerima arus kas yang receive the cahs flows of financial asse
berasal dari aset keuangan namun juga menanggung another entity or the contractual right
liabilitas kontraktual untuk membayar arus kas yang diterima flow of the financial asset are retained
tersebut kepada satu atau lebih pihak penerima melalui suatu obligation is assumed to pay the cas
kesepakatan yang memenuhi persyaratan tertentu. Ketika more recipients in an arrangement t
Perusahaan mentransfer aset keuangan, maka Perusahaan conditions. When the Company transfer
mengevaluasi sejauh mana Perusahaan tetap memiliki risiko it shall evaluate the extent to which it r
dan manfaat atas kepemilikan aset keuangan tersebut. rewards of ownership of the financial as
2. Liabilitas Keuangan dan instrumen ekuitas 2. Financial liabilities and equity instrumen
Pengukuran awal Initial Recognition
Perusahaan menetapkan klasifikasi liabilitas keuangannya The Company determines the classifica
pada saat pengakuan awal. Instrumen liabilitas dan ekuitas liabilities at initial recognition. Debt and
dikelompokkan sebagai liabilitas keuangan atau sebagai are classified as either financial liabiliti
ekuitas sesuai dengan substansi pengaturan kontraktual. accordance with the substance of
arrangement.
Pada 31 Desember 2016 dan 2015, liabilitas keuangan As of December 31, 2016 and 2015
Perusahaan tediri dari pinjaman dan utang (Catatan 17). financial liabilities consisted of loans an
17).
12
Pada 31 Desember 2016 dan 2015, liabilitas keuangan As of December 31, 2016 and 2015
Perusahaan tediri dari pinjaman dan utang (Catatan 17). financial liabilities consisted of loans an
17).
Liabilitas keuangan diklasifikasikan sebagai liabilitas Financial liabilities are classified as fin
keuangan yang diukur pada nilai wajar melalui laporan laba fair value through profit or loss, loans a
rugi, pinjaman dan liabilitas, atau sebagai derivatif yang as derivatives designated as hedging
ditentukan sebagai instrumen lindung nilai dalam lindung nilai effective hedge, as appropriate. Finan
yang efektif, mana yang sesuai. Liabilitas keuangan diakui recognized initially at fair value and, in
pada awalnya sebesar nilai wajar dan, dalam hal pinjaman and borrowings, inclusive of dir
dan liabilitas, termasuk biaya transaksi yang dapat transaction cost.
diatribusikan secara langsung.
Instrumen ekuitas adalah setiap kontrak yang memberikan An equity instrument is any contract
hak residual atas aset suatu entitias setelah dikurangi seluruh residual interest in the assets of an en
liabilitasnya. Instrumen ekuitas yang diterbitkan oleh all of its liabilities. Equity instrumen
Perushaan dicatat sebesar hasil yang diperoleh, dikurangi Company are recorded at the proceed
biaya penerbitan instrumen ekuitas. direct issuance cost.
Instrumen keuangan majemuk, seperti obligasi atau Compound financial instruments , a

instrumen sejenis yang dapat dikonversi oleh pemegangnya instrument convertible by the holder into
menjadi saham biasa dengan jumlah yang telah ditetapkan, ordinary shares, are classified an equ
dipisahkan antara liabilitas keuangan dan ekuitas sesuai with the substance of the contractual a
dengan substansi pengaturan kontraktual. Pada tanggal date of issuance of compound financia
penerbitan instrumen keuangan majemuk, nilai wajar dari fai value of the liability component is e
komponen liabilitas diestimasi dengan menggunakan suku prevailing market interest rate of simil
bunga yang berlaku dipasar untuk instrumen non-convertible instrument. This amount is recorded a
yang serupa. Jumlah ini dicatat sebagai liabilitas dengan amortized cost basis using the effectiv
dasar biaya perolehan diamortisasi menggunakan metode until extinguished upon conversion or a
suku bunga efektif sampai dengan liabilitas tersebut berakhir maturity date. The equity component
melalui konversi atau pada tanggal instrumen jatuh tempo. deducting the amount of the liability co
Komponen ekuitas ditentukan dengan cara mengurangkan fair value of the compound financial
jumlah komponen liabilitas dari keseluruhan nilai wajar whole. This amount is recognized and
instrumen keuangan majemuk. Jumlah tersebut diakui dan net of income tax effects, and is
dicatat dalam ekuitas, dikurangi dengan pajak penghasilan, remeasured.
dan tidak ada pengukuran setelah pengakuan awal.
Pengukuran setelah pengukuran awal Subsequent measurement

Pengukuran setelah pengakuan awal liabilitas keuangan The subsequent measurement of
tergantung pada klasifikasi sebagai berikut: depends on their classification as follow
Setelah pengakuan awal, pinjaman dan liabilitas yang After initial recognition, interest-bea
dikenakan bunga selanjutnya diukur pada biaya perolehan borrowings are subsequently measured
diamortisasi dengan menggunakan metode suku bunga using the effective interest method. Ga
efektif. Keuntungan dan kerugian diakui dalam laporan laba recognized in the statements of comp
rugi komprehensif pada saat liabilitas tersebut
13 dihentikan when the liabilities are derecognized a
pengakuannya serta melalui proses amortisasi. the amortization process.
31 Desember 2017 dan
Setelah 2016 awal, pinjaman dan liabilitas yang
pengakuan As of December
After initial recognition, 31
interest-bea
dikenakan bunga selanjutnya diukur pada biaya perolehan borrowings are subsequently measured
diamortisasi dengan menggunakan metode suku bunga using the effective interest method. Ga
efektif. Keuntungan dan kerugian diakui dalam laporan laba recognized in the statements of comp
rugi komprehensif pada saat liabilitas tersebut dihentikan when the liabilities are derecognized a
pengakuannya serta melalui proses amortisasi. the amortization process.
Penghentian pengakuan liabilitas keuangan Derecognition of financial liabilities

Perusahaan menghentikan pengakuan liabilitas keuangan The Company derecognizes financial lia
jika, dan hanya jika, liabilitas Perusahaan dihentikan, only when, the Company's obligation
dibatalkan atau kadaluwarsa. cancelled or expired.
3. Saling hapus instrumen keuangan 3. Offsetting financial instruments
Aset keuangan dan liabilitas keuangan saling hapus dan nilai Financial assets and financial liabilities
bersihnya dilaporkan dalam laporan posisi keuangan jika, net amount reported on the statement o
dan hanya jika, saat ini memiliki hak yang berkekuatan if, and only if, there is currently enforc
hukum untuk melakukan saling hapus atas jumlah yang telah an intention to settle on a net basis,
diakui dan terdapat niat untuk menyelesaikan liabiliasnya assets and settle the liabilities simultane
secara simultan.
4. Instrumen keuangan yang diukur pada biaya perolehan 4. Financial instruments measured at amo
diamortisasi.
Biaya perolehan diamortisasi dihitung menggunakan metode Amortized cost is computed using the
suku bunga efektif dikurangi dengan penyisihan atas method less any allowance for impairm
penurunan nilai dan pembayaran pokok atau nilai yang tidak repayment or reduction. The calcu
dapat ditagih. Perhitungan tersebut mempertimbangkan account any premium or discount o
premium atau diskonto pada saat perolehan dan termasuk includes transaction cost and fees that a
biaya transaksi dan biaya yang merupakan bagian yang tidak of the effective interest rate.
terpisahkan dari suku bunga efektif.
h. Transaksi dan Saldo Mata Uang Asing h. Foreign Currency Transactions and Bala
Transaksi dalam mata uang selain Rupiah dicatat berdasarkan Transactions in currencies other than Rupia
kurs yang berlaku pada tanggal transaksi. the prevailing rates of exchange in effect o
transactions.
Pada tanggal pelaporan, seluruh aset dan liabilitas moneter As a reporting date, all foreign currency mo
dalam mata uang asing dijabarkan kedalam Rupiah dengan liabilities are translated at the middle excha
menggunakan kurs tengah yang ditetapkan oleh Bank Indonesia by Bank Indonesia on the date. The res
pada tanggal tersebut. Keuntungan atau kerugian selisih kurs exchange gains or losses are recognized
yang timbul diakui pada laporan laba rugi dan pendapatan statements of income and other comprehens
komprehensif lain tahun berjalan.
14
CatatanPada
atas laporan keuangan seluruh aset dan liabilitas moneter
tanggal pelaporan, As a reporting date, all foreignNotes to fina
currency mo
dalamyang
Untuk tahun mataberakhir
uang asing dijabarkan kedalam Rupiah dengan liabilities are translated at the middle excha
menggunakan
31 Desember 2017 dan kurs2016
tengah yang ditetapkan oleh Bank Indonesia by Bank Indonesia onAstheof date. The res
December 31
pada tanggal tersebut. Keuntungan atau kerugian selisih kurs exchange gains or losses are recognized
yang timbul diakui pada laporan laba rugi dan pendapatan statements of income and other comprehens
komprehensif lain tahun berjalan.
Kurs yang digunakan pada tanggal 31 Desember 2017 dan 2016 The exchange rates used as of December 3
adalah sebagai berikut: were as follows:
2017 2016
1 Dolar Amerika Serikat/Rupiah 13,548 13,436 U
1 Ringgit Malaysia/Rupiah 3,335 2,996 Malaysian
i. Imbalan Kerja i. Employee Benefits

Perusahaan menerapakan PSAK No.24 (Revisi 2013), "imbalan The Company adopted PSAK No. 24 (Re
Kerja" ("PSAK 24 Revisi") untuk menentukan liabilitas imbalan Employee Benefits" (Revised PSAK 24")
kerja sesuai dengan Undang-undang Ketenagakerjaan No. employee benefits obligation under the
13/2003 ("Undang-undang") tanggal 25 Maret 2003. Sesuai 13/2003 dated March 25, 2003 (the Law"
PSAK 24 Revisi, Beban imbalan kerja berdasarkan Undang- PSAK 24, the cost of employee benefits ba
undang ditentukan dengan menggunakan metode aktuarial determined using the "Projected Unit
"Projected Unit Credit". Keuntungan atau kerugian aktuarial diakui valuation method. Actuarial gains pr losses
sebagai pendapatan atau beban apabila akumulasi keuntungan income or expense when the net cumula
atau kerugian aktuarial bersih yang belum diakui pada akhir actuarial gains and losses at the end of the
tahun pelaporan sebelumnya melebihi jumlah yang lebih besar year exceeded the higher of the 10 % of t
diantara 10% dari nilai kini imbalan pasti dan 10% dari nilai kini obligation and 10% of the fair value of plan a
wajar aset program pada saat pelaporan. Keuntungan atau These gains or losses are recognized on a
kerugian diakui atas dasar metode garis lurus selama rata-rata method over the expected average remainin
sisa masa kerja karyawan yang diharapkan. Beban Jasa lalu the employees. Past-service cost arising fro
yang terjadi ketika memperkenalkan program imbalan pasti atau of a defined benefit plan or changes in the
mengubah imbalan terliabilitas pada program imbalan pasti yang of an existing plan are required to be amortiz
ada, diamortisasi selama periode sampai imbalan tersebut until the benefits concerned become vested.
menjadi hak.
j. Pengakuan Pendapatan dan Beban j. Revenue and Expense Recognition
Perusahaan menerapkan PSAK No. 23 (Revisi 2010), The Company adopted PSAK No.23
"Pendapatan". PSAK revisi ini mengidentifikasi terpenuhnya "Revenue". The revised PSAK identifies the
kriteria pengakuan pendapatan, sehingga pendapatan dapat which the criteria on revenue recognition
diakui, dan mengatur perlakuan akuntansi atas pendapatan yang therefore, revenue may be recognized, a
timbul dari transaksi dan kejadian tertentu, serta memberikan accounting treatment of revenue arising fro
panduan praktis dalam penerapan kriteria mengenai pengakuan transactions and events, and also provides
pendapatan. Tidak terdapat dampak signifikan dari penerapan on the application of the criteria on revenue
PSAK revisi ini terhadap laporan keuangan. is no significant impact of the adoption of the
the financial statements.
15
Pendapatan jasa diakui pada saat jasa diberikan. Revenue from services are recognized w
rendered.
Beban diakui pada saat terjadinya. Expenses are recognized when incurred.
k. Pajak Penghasilan k. Income Taxes
Perusahaan menentukan pajak penghasilan berdasarkan PSAK The Company determines its income taxes i
No. 46, "Akuntansi Pajak Penghasilan". PSAK No. 46, "Accounting for Income Taxes
Beban pajak kini ditetapkan berdasarkan taksiran laba kena pajak Current tax expense is provided based
tahun berjalan. taxable income for the year.
Aset dan liabilitas pajak tangguhan diakui atas perbedaan Deferred tax assets and liabilities are recogn
temporer antara aset dan liabilitas untuk tujuan komersial dan differences between the financial and and
untuk tujuan perpajakan setiap tanggal pelaporan. Aset pajak assets and liabilities at each reporting date.
tangguhan diakui untuk seluruh perbedaan temporer yang boleh are recognized for all deductible temporary
dikurangkan tersebut dapat dimanfaatkan untuk mengurangi laba extent it is probable that future taxable pro
fiskal pada masa yang akan datang. Liabilitas pajak tangguhan against which the deductible temporary d
diakui atas semua perbedaan temporer kena pajak. Manfaat utilized. Deferred tax liabilities are recogniz
pajak di masa mendatang, seperti saldo kerugian fiskal yang temporary differences. Future tax benefits,
belum digunakan, diakui sejauh besar kemungkinan realisasi atas forward of unused tax losses, are also recog
manfaat pajak tersebut. that realization of such benefits is probable.
Aset dan liabilitas pajak tangguhan diukur pada tarif pajak yang Deferred tax assets and liabilities are me
diharapkan akan digunakan pada periode ketika aset direalisasi rates that are expected to apply to the period
atau ketika liabilitas dilunasi berdasarkan tarif pajak (dan realized or the liability settled, based on t
peraturan perpajakan) yang berlaku atau secara substansial telah laws) that have been enacted or substantiv
diberlakukan pada tanggal pelaporan. reporting date.
Perubahan terhadap liabilitas perpajakan diakui pada saat Surat Amendments to tax obligations are recorded
Ketetapan Pajak ("SKP") diterima dan/atau, jika Perusahaan Tax Assessment ("SKP") is received and
mengajukan keberatan dan/atau banding, pada saat keputusan and/or appealed against by the Company,
atas keberatan dan/atau banding tersebut telah ditetapkan. the objection and/or appeal is determined.
3. ETIMASI DAN PERTIMBANGAN AKUNTANSI PENTING 3. CRITICAL ACCOUNTING ESTIMATES A
Penyusunan laporan keuangan sesuai dengan Standar Akuntansi The preparation of financial statements, i
Keuangan di Indonesia mewajibkan manajemen untuk membuat Indonesian Financial Accounting Stan
pertimbangan, estimasi dan asumsi yang mempengaruhi jumlah- management to make judgments,
jumlah yang dilaporkan dalam laporan keuangan. Sehubungan assumptions that affect amounts reported t
dengan adanya ketidakpastian yang melekat dalam membuat inherent uncertainty in making estimate
estimasi, hasil yang sebenarnya yang dilaporkan dimasa medatang reported in future periods may differ from tho
dapat berbeda dengan jumlah estimasi yang dibuat.
16
Penyusunan laporan keuangan sesuai dengan Standar Akuntansi The preparation of financial statements, i
Keuangan di TEKNOLOGI
PT PRAISINDO Indonesia mewajibkan manajemen untuk membuat Indonesian Financial AccountingPT PRAISIN Stan
pertimbangan,
Catatan atas laporanestimasi dan asumsi yang mempengaruhi jumlah-
keuangan management to make judgments, Notes to fina
Untuk tahun yang berakhir dalam laporan keuangan. Sehubungan
jumlah yang dilaporkan assumptions that affect amounts reported t
dengan adanya ketidakpastian yang melekat dalam membuat
31 Desember 2017 dan 2016
inherent uncertainty inAs making estimate
of December 31
estimasi, hasil yang sebenarnya yang dilaporkan dimasa medatang reported in future periods may differ from tho
dapat berbeda dengan jumlah estimasi yang dibuat.
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the futu
ketidakpastian lain pada tanggal pelaporan yang memiliki resiko sources of uncertainty in estimation at the
signifikan bagi penyesuaian yang material terhadap nilai tercatat aset have a significant risk of causing a materia
dan liabilitas untuk tahun/periode berikutnya, diungkapkan dibawah carrying amounts of assets and liabilities
ini. Perusahaan mendasarkan asumsi dan estimasi pada parameter financial year/period are disclosed below. Th
yang tersedia pada saat laporan keuangan disusun. Asumsi dan its assumptions and estimates on paramete
situasi mengenai perkembangan masa depan mungkin berubah the financial statements were pre
akibat perubahan pasar atau situasi diluar kendali Perusahaan. circumstances and assumptions about fut
Perubahan tersebut dicerminkan dalam asumsi terkait pada saat may change due to market changes or circ
terjadinya. beyond the control of the Company. S
reflected in the assumptions as they occur.
17
Pertimbangan, estimasi, dan asumsi berikut ini dibuat oleh The following judgments, estimates and ass
manajemen dalam rangka penerapan kebijakan akuntansi management in the process of applying
Perusahaan yang memiliki pengaruh paling signifikan atas jumlah accounting policies have the most signific
yang diakui dalam laporan keuangan: amounts recognized in the financial statemen
Menentukan klasifikasi aset dan liabilitas keuangan Determining classification of financial a

liabilities
Perusahaan menetapkan klasifikasi atas aset dan liabilitas The Company determines the classi
tertentu sebagai aset keuangan dan liabilitas keuangan dengan assets and liabilities as financial ass
mempertimbangkan apakah definisi yang ditetapkan PSAK No.55 liabilities by judging if they meet the de
(Revisi 2014) dipenuhi. Dengan demikian, aset keuangan dan PSAK No. 55 (Revised 2014). Accord
liabilitas keuangan diakui sesuai dengan kebijakan akuntansi assets and financial liabilities are
Perusahaan seperti diungkapkan pada Catatan 2. accordance with the Company's ac
disclosed in Note 2.
Menentukan nilai wajar dan perhitungan amortisasi biaya Determining fair value and calculation o
perolehan dari instrumen keuangan. of financial instruments.
Perusahaan mencatat aset dan liabilitas keuangan tertentu pada The Company records certain fina
nilai wajar dan pada biaya perolehan yang di amortisasi, yang liabilities at fair values and at amort
mengharuskan penggunaan estimasi akuntansi. Sementara require the use of accounting estimates
komponen signifikan atas pengukuran nilai wajar dan asumsi components of fair value measuremen
yang digunakan dalam perhitungan amortisasi biaya perolehan used in the calculation of cost a
ditentukan menggunakan bukti obyektif yang dapat diverifikasi, determined using verifable objective
jumlah nilai wajar atau amortisasi dapat berbeda bila Perusahaan value or amortization amount would diff
menggunakan metodelogi penilaian atau asumsi yang berbeda. utilized different valuation methodolog
Perubahan tersebut dapat mempengaruhi secara langsung laba Such changes would directly affect the
atau rugi Perusahaan. Penjelasan lebih rinci diungkapkan dalam or loss. Further details are disclosed in N
Catatan 17.
Menilai jumlah terpulihkan dari aset keuangan Assessing recoverable amounts of finan
Perusahaan mengevaluasi akun piutang tertentu yang diketahui The Company evaluates specific ac
bahwa pelanggan tertentu tidak dapat memenuhi liabilitas where it has information that certain cus
keuangannya. Dalam hal tersebut, Perusahaan menggunakan to meet their financial obligations. In
pertimbangan, berdasarkan fakta dan situasi yang tersedia, Company uses judgment, based on a
termasuk namun tidak terbatas pada, jangka waktu hubungan circumstances, including but not limite
dengan pelanggan dan status kredit dari pelanggan berdasarkan its relationship with the costumer an
catatan kredit dari pihak ketiga yang tersedia dan faktor pasar current credit status based on any av
yang telah diketahui, untuk mencatat penyisihan spesifik atas credit reports and known market factors
pelanggan terhadap jumlah terutang guna mengurangi jumlah provisions for costumers against amou
piutang yang diharapkan dapat diterima oleh Perusahaan. its receivable amounts that the Com
Penyisihan spesifik ini dievaluasi kembali dan disesuaikan jika collect. These specific provisions are
18
tambahan informasi yang diterima mempengaruhi jumlah adjusted as additional information rec
penyisihan atas penurunan nilai piutang. Penjelasan lebih rinci provision for impairment. Further detail
Menentukan metode penyusutan dan estimasi umur manfaat aset Determining depreciation method and
tetap lives of fixed assets.
Biaya perolehan aset tetap disusutkan menggunakan metode The costs of fixed assets are deprecia
garis lurus berdasarkan taksiran masa manfaat ekonomisnya. line basis over their estimated useful l
Manajemen mengestimasi masa manfaat ekonomis aset tetap 3 properly estimates the useful lives of the
sampai 5 tahun. Ini adalah umur yang secara umum diharapkan be within 3 to 5 years. These a
dalam industri dimana Perusahaan menjalankan bisnisnya. expectancies applied in the industri
Perubahan tingkat pemakaian dan perkembangan teknologi Company conducts its business. Chang
dapat mempengaruhi masa manfaat ekonomis dan nilai sisa aset, level of usage and technological d
dan karenanya biaya penyusutan masa depan mungkin direvisi. impact on the economic useful lives
Penjelasan lebih rinci diungkapkan dalam Catatan 2 dan 8. values of these assets, and therefore f
charges could be revised. Further detai
Notes 2 and 8.
Estimasi beban pensiun dan imbalan kerja Estimation pension cost and employee b
Penentuan liabilitas dan biaya pensiun dan liabilitas imbalan kerja The determination of the Company's ob
Perusahaan bergantung pada pemilihan asumsi yang digunakan for pension and employee benefits liabi
oleh aktuaris independen dalam menghitung jumlah jumlah on its selection of certain assumptio
tersebut. Asumsi tersbut termasuk antara lain, tingkat diskonto, independent actuaries in calculating suc
tingkat kenaikan gaji tahunan, tingkat pengunduran diri karyawan assumptions include among others, disc
tahunan, tingkat kecacatan, umur pensiun dan tingkat kematian. salary increase rate, annual employe
Hasil aktual yang berbeda dari asumsi yang ditetapkan disability rate, retirement age and mo
Perusahaan yang memiliki pengaruh lebih dari 10 % liabilitas results that differ from the Company's
imbalan pasti, ditangguhkan dan diamortisasi secara garis lurus whose effect are more than 10 % of t
selama rata-rata sisa masa kerja karyawan. Sementara obligations are deferred and being
Perusahaan berkeyakinan bahwa asumsi tersebut adalah wajar straight-line basis over the expected a
dan sesuai, perbedaan signifikan pada hasil aktual atau service years of the qualified empl
perubahan signifikan dalam asumsi yang ditetapkan Perusahaan Company believes that its assumption
dapat mempengaruhi secara material liabilitas diestimasi atas and appropriate, significant differences
pensiun dan imblan kerja dan beban imbalan kerja bersih. actual results or significant changes
Penjelasan lebih rinci diungkapkan dalam Catatan 16. assumptions may materially affect its e
for pension and employee benefits a
benefits expense. Further details are dis
Menentukan pajak penghasilan Determining income taxes
Pertimbangan signifikan dilakukan dalam menentukan provisi Significant judgment is involved in det
atas pajak penghasilan badan. Terdapat transaksi dan for corporate income tax. There are c
perhitungan tertentu yang penentuan pajak akhirnya adalah tidak and computation for which the ultimate
pasti sepanjang kegiatan usaha normal. Perusahaan mengakui is uncertain during the ordinary course
liabilitas atas pajak penghasilan badan berdasarkan estimasi Company recognizes libilities for ex
19
apakah akan terdapat tambahan pajak penghasilan badan. income tax issues based on estimat
Penjelasan lebih rinci diungkapkan dalam Catatan 13. additional corporate income tax will
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENT
2017 2016
Rp. Rp.
Akun ini terdiri dari: This acc
Kas 51,102,766 9,609,269
PT Bank Central Asia, Tbk - - PT Bank Cen
PT Bank Rakyat Indonesia, Tbk (Rp) 125,024,634 30,382,973 PT Bank Rakyat Indone
PT Bank Rakyat Indonesia, Tbk ($) 1,419,511 3,024,981 PT Bank Rakyat Indon
PT Bank CIMB Niaga, Tbk (Rev) 64,130,254 1,857,733 PT Bank CIMB Nia
PT Bank CIMB Niaga, Tbk (Opr) 1,458,045 34,413,593 PT Bank CIMB Nia
PT Bank Negara Indonesia, Tbk 1,205,112 1,178,929 PT Bank Negara In
PT Bank QNB Kesawan, Tbk 1,132,847 1,131,175 PT Bank QNB K
PT Bank Permata 1,434,085 1,888,061 PT B
PT Bank Ganesha 2,341,879 -
Jumlah 249,249,132 83,486,714
5. PIUTANG USAHA 5. TRADE RECEIVABLES
2017 2016
Rp. Rp.
Software financial & system fund 1,101,017,677 Software financial &
Web devt. & management services 3,942,000 Web devt. & managem
KSI box 59,485,000
Jumlah 2,544,210,027 1,164,444,677
Perusahaan tidak membentuk penyisihan penurunan nilai piutang. The company did not provide any allowance
Manajemen beranggapan bahwa piutang usaha tersebut dapat receivables as the management believes
ditagih seluruhnya. receivables are fully collectible.
6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES
2017 2016
Rp. Rp.
Uang muka 12,803,366 4,721,871 Adva
20
Jumlah 12,803,366 4,721,871
7. PENDAPATAN YANG AKAN DITAGIH 7. ACCRUED INCOME
2017 2016
Rp. Rp.
Software Financial & Fund System Software Financial &
PT Bank Negara Indonesia, Tbk 29,545,455 PT Bank Negara In
Mayora 833,659,091
CIMB Principle Asset Management 99,300,000 CIMB Principle Asset
Danareksa -
Insight AM -
PT Kustodian Sentral efek Indonesia 150,000,000 PT Kustodian Sentral e
PT BNI Life 50,000,000
PT Trimegah Asset Management 16,666,667 PT Trimegah Asset
PT Asanusa Asset Management 200,000,000 PT Asanusa Asset
PT Asuransi BRI 1,596,000,000 PT
PT Asuransi Jiwasraya 977,500,000 PT Asura
PT Mega Asset Management 30,000,000 PT Mega Asset
PT MNC Asset Management 423,591,957 PT MNC Asset
PT Bank Permata 607,340,800 PT B
PT Asuransi Tokio Marine 13,333,333 PT Asuransi
Star 20,000,000
PT Bank BNP Paribas Investment Partners 187,129,125 PT Bank BNP Pariba
AJB Syariah 900,000,000
Avrist Asset Management 54,120,000 Avrist Asset
Axa Services Indonesia 133,000,000 Axa Servic
Batavia Asset Manajemen 125,000,000 Batavia Asse
BTPN 2,258,000,000
Bank Ganesha 1,575,000,000 B
BPJS Kesehatan 1,527,500,000 BPJ
Majoris -
Maybank 585,000,000
Syailendra 975,000,000
Bank QNB Indonesia 900,000,000 Bank Q
Nobu Bank 1,710,000,000
PT RHB OSK Asset Management 52,100,000 PT RH
BNI Asset Management - BNI Asset M
21
Jumlah 13,549,487,273 ###
8. BEBAN DIBAYAR DIMUKA 8. PREPAID EXPENSES
2017 2016
Rp. Rp.
Alat tulis kantor 1,460,081 O
Asuransi kesehatan 1,385,823 Hea
Sewa kantor 197,839,004
Lainnya 7,258,000
Jumlah 263,642,809 207,942,908
9. BEBAN DITANGGUHKAN 9. DEFERRED COST
2017 2016
Rp. Rp.
Server proyek QNB 106,166,667 QNB
Server proyek Maybank 124,777,778 Maybank
Jumlah 58,077,778 230,944,444
22
10. SALDO TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 10.RELATED PARTIES BALANCES AND TRAN
Dalam kegiatan usaha normal, Perusahaan melakukan transaksi The Company, in it regular conduct of busines
dengan pihak-pihak berelasi. Transaksi-transaksi tersebut adalah transactions with related parties. Those tran
sebagai berikut: follows:
a. Pendapatan Diterima di Muka d. Unearned incomes
2017 2016
Rp. Rp.
Akun ini terdiri dari: This accou
Century Software Malaysia - 46,280,920 Century Software Malaysi
PTPTN project
Jumlah 46,280,920 46,280,920
b. Pinjaman dari pihak berelasi e. Due to related party
2017 2016
Rp. Rp.
Akun ini terdiri dari: This accou
Censof Holding Berhad 4,371,164,153 Censof Holdi
Century Software Malaysia 14,997,628 Century Softwar
Direktur -
Jumlah (5,916,762,353) 4,386,161,781
Pinjaman dari pemegang saham tidak dikenakan bunga dan Loans from shareholder bear not interest and i
digunakan untuk modal kerja Perusahaan. capital requirements of the Company.
c. Sifat Berelasi c. Nature of Related Parties
Hubungan Berelasi/ Sifat Berelasi/ Sifat transaksi/

Related Parties Nature of Related Nature of Transaction
Parties
1. Century Software Malaysia Afiliasi / Afiliate Untuk beban Operasional / For operatio
2. Censof Holding Berhad Pemegang Saham / Untuk Modal Kerja dan Beban Operasiona
Shareholder capital and operational expens
Karena memiliki sifat berelasi, hal ini memungkinkan syarat dan Due to these relationship, it is possible tha
kondisi transaksi dengan pihak berelasi tidak sama jika transaksi conditions of these transaction are not the sa
tersebut dilakukan dengan pihak ketiga. would result from transaction between third part
23
Karena memiliki sifat berelasi, hal ini memungkinkan syarat dan Due to these relationship, it is possible tha
kondisi transaksi dengan pihak berelasi tidak sama jika transaksi conditions of these transaction are not the sa
tersebut dilakukan dengan pihak ketiga. would result from transaction between third part
11. ASET TETAP 11. FIXED ASSET
Beban penyusutan untuk tahun yang berakhir 31 Desember 2017 dan Depreciation expenses for the years ended 3
2016 dialokasikan sebagai berikut: and 2016 were allocated to the following:
24
2017
Saldo Akhir / Penambahan / Pengurangan / Saldo Akhir /
Beginning Balance Additions Deductions Ending Balance
Harga Perolehan
Kendaraan 204,728,986
Peralatan kantor
Perangkat lunak
Perangkat lunak dalam
pengembangan
Pekerjaan dalam
pelaksanaan
Jumlah 17,151,895,827 3,093,299,396 3,098,856,262 17,146,338,960
Akumulasi Penyusutan
Kendaraan
Peralatan kantor
Perangkat lunak
Jumlah (11,154,206,432) - - (11,154,206,432)
Nilai buku 5,997,689,395 5,992,132,528
2016
Saldo Akhir / Penambahan / Pengurangan / Saldo Akhir /
Beginning Balance Additions Deductions Ending Balance
Harga Perolehan
Kendaraan 204,728,986 - - 204,728,986
Peralatan kantor 1,841,238,774 93,505,978 - 1,934,744,752
Perangkat lunak 9,798,877,577 - - 9,798,877,577
Perangkat lunak dalam
pengembangan 1,249,563,456 1,146,181,583 - 2,395,745,039
Pekerjaan dalam
pelaksanaan 435,000,000 - - 435,000,000
Jumlah 13,529,408,793 1,239,687,561 - 14,769,096,354
Akumulasi Penyusutan
Kendaraan 204,728,986 - - 204,728,986
Peralatan kantor 1,437,885,801 164,895,678 - 1,602,781,479
Perangkat lunak 4,544,206,315 2,449,719,394 - 6,993,925,709
25
Jumlah 6,186,821,102 2,614,615,072 - 8,801,436,174

Nilai buku 7,342,587,691 5,967,660,180
12. PENDAPATAN DITERIMA DIMUKA 12.UNEARNED INCOME
2017 2016
Rp. Rp.
Jembatan Kedua 105,454,382 Jem
PTPTN, Malaysia 86,707,965 PTP
PT Bank Permata 56,435,400 PT B
Century Software Malaysia 46,280,920 Century Softw
PT Avrist Assurance 42,458,333 PT Avr
BTPN -
PT Mega Capital Investama 21,600,000 PT Mega Capi
PT Panin Dai-Ichi Life 12,500,000 PT Pani
PT CIMB Niaga Principal - PT CIMB N
PT AAA Asset Management 7,604,167 PT AAA Asset
PT Bank BNI (Persero), Tbk 7,600,000 PT Bank BNI (
RHB OSK Asset Management 6,166,667 RHB OSK Asset
PT Trimegah Assets Management - PT Trimegah Assets
PT Valbury Asia Securities 3,333,333 PT Valbury A
Sequis Asset Management - Sequis Asset
PT Batavia Prosperindo Aset Mgn. - PT Batavia Prosperin
PT Asuransi Astra Buana - PT Asurans
Raha Asset Management - Raha Asset
Syailendra -
PT Avrist Asset Management 729,166 PT Avrist Asset
PT Tokio Marine Fund - PT Tokio
Majoris -
Jumlah (778,052,438) 396,870,333
13. UTANG USAHA 13. TRADE PAYABLE
2017 2016
Rp. Rp.
Akun ini terdiri dari: This accounts consist of:
26
Patrick - Apartement KL - 122,149,585 Patrick - A

KAP Rexon Nainggolan & Rekan - 30,000,000 KAP Rexon Naingg
Pak Hazairin 18,481,975 -
Jumlah 18,481,975 152,149,585
14. BEBAN YANG MASIH HARUS DIBAYAR 14. ACCRUED EXPENSE
2017 2016
Rp. Rp.
Gaji 946,660,471
Bonus karyawan 200,000,000 Emp
Komisi pemasaran 39,557,000 Marketin
Biaya audit -
Lain-lain 42,351,575
BOD/BOC -
Employee -
Komunikasi - C
Marketing -
Medical -
Overtime -
Pak Ameer -
Pak Datuk -
Pak Djaki -
Pak Ghazali -
Pak Ivan -
Pak Kula -
Pak Selvan -
Reimbursement - Re
Reksadana -
Rapel -
Jumlah (1,565,773,282) 1,228,569,046
15. LIABILITAS LAIN-LAIN 15. OTHER LIABILITIES
2017 2016
Rp. Rp.
27

Bp. Husein 410,116,504
Jamsostek 402,599,534
Direksi 445,000,000
Ibu Bowo 200,000,000
Bp. Sukriyanto 100,000,000 M
MPM Finance 90,999,800 M
PTPTN 27,237,556
Andri (marketing consultant) 5,251,000 Andri (marketin
Karyawan 1,200,000
Pak Haz -
BRI -
Lain-lain 1,445,339
Jumlah (904,525,810) 1,683,849,733
16. MODAL SAHAM 16.CAPITAL STOCK
Pemegang saham Perusahaan pada tanggal 31 Desember 2016 dan The Company’s stockholders as at December 3
2015 adalah sebagai berikut: are as follows:
Jumlah Saham (%) Kepemilikan Jumlah (Rp)

Nama Pemegang Saham Number of shares Ownership (%) Paid-up Capital (Rp) Name o
Century Software Holdings Bhd 3,480 60% 1,740,000,000 Century Softwa

Hazairin 754 13% 377,000,000
Boyke Bader Brillianto 754 13% 377,000,000
Muhamad Suryadi 812 14% 406,000,000
Jumlah 5,800 100% 2,900,000,000
17. PERPAJAKAN 17.TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes

2017 2016
Rp. Rp.
PPh pasal 23 278,553,891 Income
28

PPN masukan 18,088,459 Value
Jumlah 430,594,035 297,863,533
b. Utang Pajak b. Tax Payable

2017 2016
Rp. Rp.
PPH pasal 21 523,655,857 Income
PPh pasal 25/29 1,046,517,613 Income tax
PPN keluaran 826,299,943 Value
Jumlah (3,596,653,199) 2,397,537,923
c. Beban Pajak c. Tax Expense

Rekonsiliasi antara laba (rugi) sebelum beban pajak, laba (rugi) The reconciliation between income (loss) be
fiskal dan beban pajak kini tahun yang berakhir 31 Desember income (loss) and current tax for the year en
2017 dan 2016 adalah sebagai berikut : 2017 and 2016 are as follows:
2017 2016
Rp. Rp.
Laba/(Rugi) sebelum pajak 1,004,635,002 3,603,447,261 Profit /(Loss
Kerugian Tahun Sebelumnya - Tax Loss Carry
Laba/(Rugi) Sebelum Pajak Profit/(Loss) Before T
Setelah Kerugian Tahun Lalu 3,603,447,261 Loss Carry
Beda Sementara Temporary

Imbalan kerja karyawan 66,719,135 171,368,053 Employ
Penghasilan yg ditangguhkan (5,979,039,310) Deferr
Sub Jumlah ### 66,719,135 (5,807,671,257)
Beda Tetap Permanent

Tunjangan PPh 21 517,787,000 Income Tax Article 21
Tunjangan medical 89,708,861 Medical
Piutang tak tertagih 374,461,400
Konsultan tanpa pajak 190,195,001 Consultant expenses (w
Jamuan 720,188,050 Ent
29
Lain-lain 50,000
Pendapatan bunga (426,318) Intere
Sub Jumlah - 1,891,963,994
Laba/(Rugi) Fiskal (312,260,002) Fiscal
Perhitungan beban pajak : Tax expens

Pendapatan (net) (12,562,964,311) 15,708,854,687 R
Fasilitas pengurang pajak 4,800,000,000 4,800,000,000 Tax dedu
-38% 31%
Potongan fasilitas - -
Laba/(rugi) fiskal - - Fisc
Potongan fasilitas - -
- -
Pajak terhutang - fasilitas - - Tax payables
Pajak terhutang - non fasilitas - - Tax payables with
Beban Pajak Kini 455,697,247 - Current T
d. Aset Pajak Tangguhan d. Deferred Tax Assets
Aset pajak tangguhan pada tanggal 31 Desember 2017 dan 2016 The defered tax assets as of December 31, 2
adalah sebagai berikut: as follows:
2017 2016
Rp. Rp.
Laba/(Rugi) Fiskal - 4,940,949,007 Fiscal Income
Beda sementara Temporary dif
Manfaat karyawan 66,719,135 171,368,053 Employee b
Sub Jumlah 66,719,135 171,368,053
Pajak tangguhan D
Aset pajak tangguhan-awal - 47,442,518 Diferred tax assets
Dibukukan pada laporan laba-rugi (8,339,892) - Charged to income s
Pajak tangguhan tahun lalu Prior year d
disesuaikan ke laporan laba-rugi (47,442,518) charged to income sta
Aset pajak tangguhan-akhir (8,339,892) - Diferred tax ass
18. PENDAPATAN 18.REVENUES ###
30
Akun ini berkaitan dengan jasa yang diberikan pada tahun 2017 dan This account pertains to service rendered
2016 masing-masing sebesar Rp. 12.562.964.311,- dan Rp. 12,562,264,311 and Rp. 15,708,854,687 In
15.708.854.687,- respectively.
19. BEBAN POKOK PENJUALAN 19.COST OF SERVICES
2017 2016
Rp. Rp.
Beban pokok langsung 4,267,225,378
Beban pokok tidak langsung 2,698,903,993 O
Jumlah 6,966,129,371
20. BEBAN PEMASARAN 20.MARKETING EXPENSES
2017 2016
Rp. Rp.
Promosi 28,366,822
Komisi 851,080,363
Lainnya 377,028,829
Jumlah - 1,256,476,014
31
21. BEBAN ADMINISTRASI DAN UMUM 21.GENERAL AND ADMINISTRATION EXPEN

2017 2016
Rp. Rp.
Upah dan tunjangan 3,484,791,818 Salaries a
Jasa profesional 414,596,068
Sewa 303,107,498
Depresiasi 142,445,160
Transportasi 64,318,487 T
Telepon, listrik dan air 166,054,732 Telephone, electric
Internet 36,118,000
Rumah tangga kantor 41,556,460 Offi
Alat tulis kantor 10,448,060 Station
Rekreasi 46,919,877
Imbalan kerja karyawan 129,616,253 Emp
Lain-lain (dibawah Rp 10.000.000,-) 6,618,390 Others (less than RP
Jumlah 4,982,847,883 4,846,590,802
22. PENDAPATAN (BEBAN) LAIN-LAIN 22.OTHER INCOME/ (EXPENSES)

2017 2016
Rp. Rp.
Beban pajak - 1,489,921,856
Laba/(rugi) selisih kurs 155,787,710 Gain on fore
Beban bunga (301,815,041)
Beban lain-lain (374,930,958) O
Beban administrasi bank (5,601,123) B
Pendapatan bunga 426,318 In
Pendapatan lain-lain -
Jumlah (202,252,983) 963,788,762
23. IMBALAN KERJA KARYAWAN 23. EMPLOYEE BENEFIT
Liabilitas imbalan kerja karyawan pada tanggal 31 Desember 2017 Employee benefits liability as of December 31
dan 2016 dihitung oleh aktuaris independen dengan menggunakan was calculated by an independent actuary usi
metode "Projected Unit Credit" dan mempertimbangkan beberapa Credit" method with consideration of the followin
asumsi sebagai berikut:
32
31 Desember 2017 dan
Liabilitas imbalan kerja2016
karyawan pada tanggal 31 Desember 2017 Employee benefits liabilityAs
as ofofDecember
December 3131
dan 2016 dihitung oleh aktuaris independen dengan menggunakan was calculated by an independent actuary usi
metode "Projected Unit Credit" dan mempertimbangkan beberapa Credit" method with consideration of the followin
asumsi sebagai berikut:
2017 2016
Tingkat diskonto 7,3% per tahun / 8,5% per tahun /
Tingkat kenaikan gaji 5% per tahun/ 5% per tahun/ Salar
Tingkat mortalita 5% TMI-III 2011 5% TMI-III 2011
Tingkat pengunduran Diri 10% 10% R
Usia pensiun normal 55 tahun/years 55 tahun/years Norma
33
Perubahan pada kewajiban imbalan kerja sebagai berikut: The changes in employee benefits liability as fol
2017 2016
Rp Rp
Saldo awal tahun 379,540,140 Beginnin
Penyesuaian saldo awal - Adjusment begin
Beban manfaat karyawan 129,616,253 Employee bene
Pengukuran kembali 41,751,800 Rem
Saldo Akhir Tahun 550,908,193 E
Beban imbalan kerja karyawan adalah sebagai berikut: Employee benefits expense
2017 2016
Rp Rp
Biaya jasa kini 101,162,030 Curren
Biaya bunga 32,260,912
Biaya jasa lalu & penyelesaiaan (3,806,688) Amortization of
Total - 129,616,253
24. INSTRUMEN KEUANGAN 24.FINANCIAL INSTRUMENTS
Tabel berikut menyajikan nilai tercatat dan taksiran nilai wajar dari The following table sets forth the carrying valu
instrumen keuangan yang dicatat dilaporan posisi keuangan yang fair value of financial instruments that are carrie
dicatat dilaporan keuangan pada tanggal 31 Desember 2017 dan of financial position as of December 31, 2017 an
2016:
31 Desember 2017 / December 31, 2017

Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value
Aset Keuangan F
Kas & bank 249,249,132 249,249,132
Piutang usaha 2,544,210,027 2,544,210,027 Trad
Total 2,793,459,159 2,793,459,159
Liabilitas Keuangan Fina
Utang usaha (18,481,975) (18,481,975) T
Beban yang masih harus dibayar (1,565,773,282) (1,565,773,282) Accru
Pinjaman dari pemegang saham - Loans from
Total (1,584,255,257) ###
34
31 Desember 2016 / December 31, 2016

Nilai Tercatat/ Nilai Wajar/
Carrying Amount Fair Value
Aset Keuangan F
Kas & bank -
Piutang usaha ### - Trad
Total - -
Liabilitas Keuangan Fina

Utang usaha - T
Beban yang masih harus dibayar - Accru
Pinjaman dari pemegang saham - Loan from
Total - -
26. PENYELESAIAN LAPORAN KEUANGAN 26.COMPLETION OF THE FINANCIAL STATE
Laporan keuangan telah diselesaikan dan diotorisasi untuk terbit oleh The financial statements were completed a
Direksi Perusahaan pada tanggal 06 Juni 2018. issuance by the Company’s Board of Director at
35
Notes to financial statements
For the year ended
Establishment and General Information

PT Praisindo Teknologi ("the Company") was established on May
2, 2003 based on notarial deed No. 7 of H.M Afdal Gazali,SH.
notary public at Jakarta. The establishment of the corporation had
been approved by the Minister of Law and Human Rights of the
Republic of Indonesia in his decision No. C-12128
HT.01.01.TH.2003, dated June 2, 2003.
The Company's Articles of Association have been amended

several times, most recently being based on "Circular Resulutions
In Lieu of an Extraordinary General Meeting of Shareholder"
No.21 dated November 30, 2011 in order to change the
composition of the board of commisioners and Board of Directors
of the Company as well as change the amount already paid up
share capital and the ownership of the shareholders. The
establishment of the corporation had been approved by the
Minister of Law and Human Rights of the Republic of Indonesia in
his decision No. AHU-AH.01.10-07644, dated March 2, 2012.
The Company is domiciled in Jakarta at Jl. Empu Sendok No. 53,

Jakarta Selatan.
In accordance with article 3 of the Articles of Association,PT
Praisindo Teknologi carries on business in the fields of commerce,
industry and services mainly for information technology and
multimedia.
The Company started its commercial operation in year 2003.

Now, the Company incorporated in the business group Century
Software which is based in Malaysia.
Commisioner, Director and Employees
As of December 31, 2017 and 2016, the Company's

Commissioner and Director were as follows:
President Commissioner
Commissioner
Commissioner
36
For the year ended
President Director
Director
Director
Director
SIGNIFICANT ACCOUNTING POLICIES
The accounting principles applied consistently in the preparation

of the financial statements were as follows:
Basis of preparation of the financial statements
The financial statements have been prepared in accordance

with Indonesia Financial Accounting Standards.
The financila statements, except for the statements of cash
flows, have been prepared on an accrual basis of accounting
using the historical cost concept, except for certain account
that are measured on the basis describe in the related
accounting policies.
The Statements of cash Flows present receipts and payments

of cash and cash equivalents classifed into operating,
investing and financing activities. The cash flows from
operating activities are presented using te indirect method.
The reporting currency used in the preparation of the financial

statements is Indonesian Rupiah ("Rp").
Cash consists of cash on hand and in banks that are not

pledged as collateral or restricted in use.
The company applied SAK NO. 7 (Revised 2010), "Related

Party Disclosure". The revised SAK requires disclosure of
related party relationship, transactions and outstanding
balances, including commitments, in the financial statetmens.
This revised PSAK also states that related parties may enter
into transactions that unrelated parties would not. Also,
transactions between related parties may not be made at the
same amounts as between unrelated parties. The adoption of
this PSAK did not have significant impact on the37Company's
financial statements.
For the year ended
Transactions with Related Parties-Continued
A related party is a peson or entity that is related to the

reporting entity.
All significant transactionwith related parties whether or not

conducted under the same terms and conditions or those with
third parties, are disclosed in the notes to financial statements.
A person a close member of that person's family is related

to a reporting entity if that person:
Has control or joint control over the reporting entity.
Has significant influence over the reporting entity; or

Is a member of the key management personnel of
the reporting entity or of a parent of the reporting
entity.
An entity is related to a reporting entity if any of the
following conditions applies:
The entity and the reporting entity are members of
the same group (which means that each parent,
subsidiary and fellow subsidiary is related to the
others);
38
For the year ended
One entity is an associate or joint venture of the other

entity (or an associate or joint venture of a member of
a group of which the other entity is a member);
Both entities are joint ventures of the same third

party;
The entity is a post-employment benefit plan for the
benefit of employees of either the reporitng entity or
an entity related to the reporting entity. If the
reporting entity is it self such a plan, the sponsoring
employers are also related to the reporting entity;
The entity is controlled or jointly controlled by a
person identified in (a); or
A person identified in (a)(i) has significant influence
over the entity or is a member of the key
management personnel of the entity (or of a parent of
the entity).
Prepaid expenses are amortized over the periods benefited

using the straight-line method.
The Company applied PSAK No. 16 (Revised 2011), "Fixed

Assets". Based on Revised PSAK 16, an entity shall choose
between the cost model and revaluation model as the
accounting policy for its fixed assets measurement. The
Company has chosen the cost model as the accounting policy
for its fixed assets measurement.
Depreciation is calculated on a straight-line basis over the

useful lives of the assets. Estimated useful lives of the assets
are as follows:
Vehicle
39
For the year ended
Office Equipment
Research & Development
At each and of year, the assets' residual value, useful lives and
method of depreciation are reviewed, and if appropiate,
adjusted prospectively.
40
For the year ended
The cost of repairs and maintenance is charged to statement

of comprehensive income as incurred; replacement or major
inspection cost are capitalized when incurred and if it is
probable that future economic benefits associated with the
item will flow to the Company, and the cost of the item can be
measured reliably. An item of fixed assets is derecog nized
upon disposal or when no future economic benefits are
expected from its use or disposal. Any gain or loss arising on
derecognition of the asset is included in statement of
comprehensive income in the year the asset is derecognized.
Expenses related to software acquired are deferred and

amortized over their beneficial periods by using the straight-
line method.
Financial Instruments
The Company applied PSAK No. 50 (Revised 2014),

"Financial Instruments: Presentation and Disclosures", and
PSAK No. 55 (Revised 2014), " Financial Instruments:
Recognition and Measurement".
Financial assets are recognized initially at fair value plus

transaction costs, except for those financial assets
classified as at fair value through profit or loss which are
initially measured at fair value. Financial assets are
classified as financial assets at fair value through profit or
loss (FVTPL), held-to-maturity investments (HTM), loans
and receivables or available-for-sale financial assets
(AFS). The Company determines the classification of its
financial assets at initial recognition and, where allowed
and appropriate, re-evaluates the designation of such
assets at each end aof reporting period.
41
For the year ended

financial assets consisted of loans and receivables (Note
17).
42
For the year ended
Loans and Receivables are non-derivative financial assets

with fixed or determinable payments that are not quoted
on an active market.Such financial assets are carried at
amortized cost using the effective interest methode, less
any impairment. Gains and lossers are recognized in the
statement of comprehensive income when the loans and
receivables are derecognized or impaired, as well as
through the amortization process.
The Company shall derecognize financial assets when,

and only when: the contractual rights to the cash flows
from the financial asset expire; or the contractual rights to
receive the cahs flows of financial asset are transfered to
another entity or the contractual right to receiv the cash
flow of the financial asset are retained but a contractual
obligation is assumed to pay the cash flows to one or
more recipients in an arrangement that meets certain
conditions. When the Company transfers a financial asset,
it shall evaluate the extent to which it retains the risk and
rewards of ownership of the financial asset.
Financial liabilities and equity instruments
The Company determines the classification of its financial

liabilities at initial recognition. Debt and equity instruments
are classified as either financial liabilities or as equity in
accordance with the substance of the contractual
arrangement.
financial liabilities consisted of loans and payables (Note
17).
43
For the year ended
Financial liabilities 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. Financial liabilities are
recognized initially at fair value and, in the case of loans
and borrowings, inclusive of directly attributable
transaction cost.
An equity instrument is any contract that evidences a

residual interest in the assets of an entity after deducting
all of its liabilities. Equity instruments issued by the
Company are recorded at the proceeds received, net of
direct issuance cost.
Compound financial instruments , a bond or similar

instrument convertible by the holder into a fixed number of
ordinary shares, are classified an equity in accordance
with the substance of the contractual arrangement. At the
date of issuance of compound financial instruments, the
fai value of the liability component is estimated using the
prevailing market interest rate of similar non-convertible
instrument. This amount is recorded as a liability on an
amortized cost basis using the effective interest method
until extinguished upon conversion or at the instrument's
maturity date. The equity component is determined by
deducting the amount of the liability component from the
fair value of the compound financial instruments as a
whole. This amount is recognized and included in equity,
net of income tax effects, and is not subsequently
remeasured.
The subsequent measurement of financial liabilities

depends on their classification as follows:
After initial recognition, interest-bearing loans and

borrowings are subsequently measured at amortized cost
using the effective interest method. Gains and losses are
recognized in the statements of comprehensive income
when the liabilities are derecognized as well44as through
the amortization process.
For the year ended
Derecognition of financial liabilities

The Company derecognizes financial liabilities when, and
only when, the Company's obligations are discharged,
cancelled or expired.
Financial assets and financial liabilities are offset and the

net amount reported on the statement of financial position
if, and only if, there is currently enforceable and there is
an intention to settle on a net basis, or to realize the
assets and settle the liabilities simultaneously.
Financial instruments measured at amortized cost.
Amortized cost is computed using the effective interest

method less any allowance for impairment and principal
repayment or reduction. The calculation takes into
account any premium or discount on acquisition and
includes transaction cost and fees that are an integral part
of the effective interest rate.
Foreign Currency Transactions and Balances
Transactions in currencies other than Rupiah are recorded at

the prevailing rates of exchange in effect on the date of the
transactions.
As a reporting date, all foreign currency monetary assets and

liabilities are translated at the middle exchange retes quoted
by Bank Indonesia on the date. The resulting net foreign
exchange gains or losses are recognized in current year's
statements of income and other comprehensive income.
45
For the year ended
The exchange rates used as of December 31, 2017 and 2016

were as follows:
US Dollar/ Rupiah
Malaysian Ringgit/ Rupiah
The Company adopted PSAK No. 24 (Revised 2013) on "

Employee Benefits" (Revised PSAK 24") to determine its
employee benefits obligation under the Laber Law No.
13/2003 dated March 25, 2003 (the Law"). Under Revised
PSAK 24, the cost of employee benefits based on the Law is
determined using the "Projected Unit Credit" actuarial
valuation method. Actuarial gains pr losses are recognized as
income or expense when the net cumulative unrecognized
actuarial gains and losses at the end of the previous reporting
year exceeded the higher of the 10 % of the defined benefit
obligation and 10% of the fair value of plan assets at that date.
These gains or losses are recognized on a straight-line basis
method over the expected average remaining working lives of
the employees. Past-service cost arising from the intruduction
of a defined benefit plan or changes in the benefits obligation
of an existing plan are required to be amortized over the period
until the benefits concerned become vested.
Revenue and Expense Recognition
The Company adopted PSAK No.23 (Revised 2010),

"Revenue". The revised PSAK identifies the circumstances in
which the criteria on revenue recognition will be met and,
therefore, revenue may be recognized, and prescribes the
accounting treatment of revenue arising from certain types of
transactions and events, and also provides practical guidance
on the application of the criteria on revenue recognition. There
is no significant impact of the adoption of the revised PSAK on
the financial statements.
46
For the year ended
Revenue from services are recognized when services are

rendered.
Expenses are recognized when incurred.
The Company determines its income taxes in accordance with

PSAK No. 46, "Accounting for Income Taxes".
Current tax expense is provided based on the estimated
taxable income for the year.
Deferred tax assets and liabilities are recognized for temporary
differences between the financial and and the tax bases of
assets and liabilities at each reporting date. Deferred tax asset
are recognized for all deductible temporary differences to the
extent it is probable that future taxable profit will be available
against which the deductible temporary difference can be
utilized. Deferred tax liabilities are recognized for all taxable
temporary differences. Future tax benefits, such as the carry-
forward of unused tax losses, are also recognized to the extent
that realization of such benefits is probable.
Deferred tax assets and liabilities are measured at the tax

rates that are expected to apply to the period when the asset is
realized or the liability settled, based on tax rates (and tax
laws) that have been enacted or substantively enacted at the
reporting date.
Amendments to tax obligations are recorded when a Notice of
Tax Assessment ("SKP") is received and/or, if objected to
and/or appealed against by the Company, when the result of
the objection and/or appeal is determined.
CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
The preparation of financial statements, in conformity with

Indonesian Financial Accounting Standards, requires
management to make judgments, estimations and
assumptions that affect amounts reported therein. Due to the
inherent uncertainty in making estimates, actual results
reported in future periods may differ from those estimates.
47
For the year ended
The key assumptions concerning the future and other key

sources of uncertainty in estimation at the reporting date that
have a significant risk of causing a material adjusment to the
carrying amounts of assets and liabilities within the next
financial year/period are disclosed below. The Company based
its assumptions and estimates on parameters available when
the financial statements were prepared. Existing
circumstances and assumptions about future developments
may change due to market changes or circumstances arising
beyond the control of the Company. Such charges are
reflected in the assumptions as they occur.
48
For the year ended
The following judgments, estimates and assumptions made by

management in the process of applying the Company's
accounting policies have the most significant effect on the
amounts recognized in the financial statements:
Determining classification of financial assets and financial

liabilities
The Company determines the classification of certain
assets and liabilities as financial assets and financial
liabilities by judging if they meet the definition set forth in
PSAK No. 55 (Revised 2014). Accordingly, the financial
assets and financial liabilities are accounted for in
accordance with the Company's accounting policies
disclosed in Note 2.
Determining fair value and calculation of cost amortization

of financial instruments.
The Company records certain financial assets and

liabilities at fair values and at amortized costs, which
require the use of accounting estimates. While significant
components of fair value measurement and assumptions
used in the calculation of cost amortization were
determined using verifable objective evidence, the fair
value or amortization amount would differ if the Company
utilized different valuation methodology or assumption.
Such changes would directly affect the Company's profit
or loss. Further details are disclosed in Note 17.
Assessing recoverable amounts of financial assets
The Company evaluates specific accounts receivable

where it has information that certain customers are unable
to meet their financial obligations. In these cases, the
Company uses judgment, based on available facts and
circumstances, including but not limited to, the length of
its relationship with the costumer and the costumer's
current credit status based on any available third party
credit reports and known market factors, to record specific
provisions for costumers against amounts due to reduce
its receivable amounts that the Company expects to
collect. These specific provisions are re-evaluated and
49
adjusted as additional information received affects the
provision for impairment. Further details are disclosed in
For the year ended
Determining depreciation method and estimated useful

lives of fixed assets.
The costs of fixed assets are depreciated on a straight-

line basis over their estimated useful lives. Management
properly estimates the useful lives of these fixed assets to
be within 3 to 5 years. These are common life
expectancies applied in the industries in which the
Company conducts its business. Change in the expected
level of usage and technological development could
impact on the economic useful lives and the residual
values of these assets, and therefore future depreciation
charges could be revised. Further details are disclosed in
Notes 2 and 8.
Estimation pension cost and employee benefits
The determination of the Company's obligations and cost

for pension and employee benefits liabilities is dependent
on its selection of certain assumptions used by the
independent actuaries in calculating such amounts. These
assumptions include among others, discount rates, annual
salary increase rate, annual employee turn-over rate,
disability rate, retirement age and mortality rate. Actual
results that differ from the Company's assumptions and
whose effect are more than 10 % of the defined benefit
obligations are deferred and being amortized on a
straight-line basis over the expected average remaining
service years of the qualified employees. While the
Company believes that its assumptions are reasonable
and appropriate, significant differences in the Company's
actual results or significant changes in the Company's
assumptions may materially affect its estimated liabilities
for pension and employee benefits and net employee
benefits expense. Further details are disclosed in Note 16.
Significant judgment is involved in determining provision

for corporate income tax. There are certain transaction
and computation for which the ultimate tax determination
is uncertain during the ordinary course of business. The
Company recognizes libilities for expected corporate
50
income tax issues based on estimates as to whether
additional corporate income tax will be due. Further
For the year ended
This accounts consist of:

Cash
PT Bank Central Asia, Tbk
PT Bank Rakyat Indonesia, Tbk (Rp)
PT Bank Rakyat Indonesia, Tbk ($)
PT Bank CIMB Niaga, Tbk (Rev)
PT Bank CIMB Niaga, Tbk (Opr)
PT Bank Negara Indonesia, Tbk
PT Bank QNB Kesawan, Tbk
PT Bank Permata
Total

Software financial & system fund
Web devt. & management services
KSI box
Total
The company did not provide any allowance for impairment of

receivables as the management believes that the trade
receivables are fully collectible.
Advance payment
51
For the year ended
Total
Software Financial & Fund System

PT Bank Negara Indonesia, Tbk
Mayora
CIMB Principle Asset Management
Danareksa
Insight AM
PT Kustodian Sentral efek Indonesia
PT BNI Life
PT Trimegah Asset Management
PT Asanusa Asset Management
PT Asuransi BRI
PT Asuransi Jiwasraya
PT Mega Asset Management
PT MNC Asset Management
PT Bank Permata
PT Asuransi Tokio Marine
Star
PT Bank BNP Paribas Investment
AJBPartners
Syariah
Avrist Asset Management
Axa Services Indonesia
Batavia Asset Manajemen
BTPN
Bank Ganesha
BPJS Kesehatan
Majoris
Maybank
Syailendra
Bank QNB Indonesia
Nobu Bank
PT RHB OSK Asset
BNI Asset Management
52
For the year ended
Total
PREPAID EXPENSES

Office supplies
Health insurance
Rent
Others
Total

QNB project server
Maybank project server
Total
53
For the year ended
RELATED PARTIES BALANCES AND TRANSACTIONS
The Company, in it regular conduct of business, has engaged in

transactions with related parties. Those transactions were as
follows:

Century Software Malaysia - PTPTN
project
Total

Censof Holding Berhad
Century Software Malaysia
Direktur
Total
Loans from shareholder bear not interest and is used for working
capital requirements of the Company.
Nature of Related Parties
Sifat transaksi/
Nature of Transaction
Untuk beban Operasional / For operational expense

Untuk Modal Kerja dan Beban Operasional / For working
capital and operational expenses
Due to these relationship, it is possible that the terms and

conditions of these transaction are not the same as those that
would result from transaction between third parties.
54
For the year ended
Depreciation expenses for the years ended 31 December 2017

and 2016 were allocated to the following:
55
For the year ended
Cost
Vehicle
Office equipment
Software
Software
in progress
Construction
in progress
Total
Acc. Depreciation
Vehicle
Office equipment
Software
Total
Book Value
Cost
Vehicle
Office equipment
Software
Software
in progress
Construction
in progress
Total
Acc. Depreciation
Vehicle
Office equipment
Software
56
For the year ended
Total
Book Value

Jembatan Kedua
PTPTN, Malaysia
PT Bank Permata
Century Software Malaysia
PT Avrist Assurance
BTPN
PT Mega Capital Investama
PT Panin Dai-Ichi Life
PT CIMB Niaga Principal
PT AAA Asset Management
PT Bank BNI (Persero), Tbk
RHB OSK Asset Management
PT Trimegah Assets Management
PT Valbury Asia Securities
Sequis Asset Management
PT Batavia Prosperindo Aset Mgn.
PT Asuransi Astra Buana
Raha Asset Management
Syailendra
PT Avrist Asset Management
PT Tokio Marine Fund
Majoris
Total
57
For the year ended
Patrick - Apartement KL
KAP Rexon Nainggolan & Rekan
Pak Hazairin
Total

Salary
Employees bonus
Marketing commision
Audit Fee
Other
BOD/BOC
Employee
Comunication
Marketing
Medical
Overtime
Mr. Ameer
Mr. Datuk
Mr. Djaki
Mr. Ghazali
Mr. Ivan
Mr. Kula
Mr. Selvan
Reimbursement
Reksadana
Rapel
Total
58
For the year ended

Bp. Husein
Jamsostek
Directors
Mrs. Bowo
Mr. Sukriyanto
MPM Finance
PTPTN
Andri (marketing consultant)
Employee
Mr. Haz
BRI
Other
Total
The Company’s stockholders as at December 31, 2016 and 2015

are as follows:
Name of Stockholders
Century Software Holdings Bhd

Hazairin
Boyke Bader Brillianto
Muhamad Suryadi
Total
Income tax article 23
59
For the year ended

Value added tax in
Total

Income tax article 25/29
Value added tax out
Total
The reconciliation between income (loss) before tax and fiscal

income (loss) and current tax for the year ended December 31,
2017 and 2016 are as follows:
Profit /(Loss) before tax

Tax Loss Carrying Forward
Profit/(Loss) Before Tax After Tax
Loss Carrying Forward
Temporary differences:
Employee benefit
Deferred income
Sub Total
Permanent differences:
Income Tax Article 21 Allowance
Medical allowance
Bad debts
Consultant expenses (with no tax)
Entertainment
60
For the year ended
Others
Interest income
Sub Total
Fiscal profit/(loss)
Tax expense calculation:

Revenue (net)
Tax deduction facilities
Tax facilities
Fiscal profit/(loss)
Tax facilities
Tax payables with facilities

Tax payables with non facilities
Current Tax Expense
Deferred Tax Assets
The defered tax assets as of December 31, 2017 and 2016 are
as follows:
Fiscal Income/(Losses)
Temporary differences:
Employee benefit
Sub Total
Diferred tax
Diferred tax assets-beginning
Charged to income statements
Prior year diferred tax
charged to income statements
Diferred tax assets-ending
61
For the year ended
This account pertains to service rendered amounted to Rp.

12,562,264,311 and Rp. 15,708,854,687 In 2017 and 2016
respectively.
COST OF SERVICES
Direct cost
Overhead cost
Total
MARKETING EXPENSES
Direct cost
Commision
Others
Total
62
For the year ended
GENERAL AND ADMINISTRATION EXPENSES
Salaries and amenities

Profesional
Rent
Depreciation
Transportation
Telephone, electricity and water
Amortization
Office household
Stationary & printing
Recreation
Employee benefit
Others (less than RP 10,000,000)
Total
OTHER INCOME/ (EXPENSES)
Tax expense
Gain on foreign exchange
Interest Expenses
Other expense
Bank charges
Interest income
Other income
Total
Employee benefits liability as of December 31, 2017 and 2016

was calculated by an independent actuary using "Projected Unit
Credit" method with consideration of the following assumptions:
63
For the year ended
Discount rate
Salary increment rate
Mortality rate
Resignation Rate
Normal retirement age
64
For the year ended
The changes in employee benefits liability as follows:
Beginning of the year

Adjusment beginning balance
Employee benefits expenses
Remeasurement
Ending Balance
Employee benefits expense was as follows:
Current-service cost
Interest cost
Amortization of actuarial loss
Total
FINANCIAL INSTRUMENTS
The following table sets forth the carrying values and estimated
fair value of financial instruments that are carried in the statement
of financial position as of December 31, 2017 and 2016:
Financial Assets
Cash & bank
Trade receivables
Total
Financial Liabilities
Trade payable
Accrued expenses
Loans from shareholder
Total
65
For the year ended
Financial Assets
Cash & bank
Trade receivables
Total
Financial Liabilities
Trade payable
Accrued expenses
Loan from shareholder
Total
COMPLETION OF THE FINANCIAL STATEMENTS
The financial statements were completed and authorized for

issuance by the Company’s Board of Director at June 6, 2018.
66
26,910,710,402 Assets
(26,910,710,402) L&E
0 control
(1,969,109,458) P&L
Code of Per Book PAJE/PRJE

account Description Ref
12/31/2017 Dr
1,110,000 Bank and Cash Equivalent 249,249,132

1,111,000 Bank 198,146,366
1,111,001 Mega -
1,111,002 Bank IDR- Bank Central Asia - 458.3010 -
1,111,004 Bank BRI - 0425.01000038308 IDR 125,024,634
1,111,005 Bank BRI - 0425.01000038309 USD 1,419,511
1,111,006 Bank CIMB NIAGA - 197-01-00262-00-1 64,130,254
1,111,007 Bank CIMB NIAGA - 197-01-00262-00-0 1,458,045
1,111,008 Bank Negara Indonesia - 0246892513 1,205,112
Bank QNB Kesawan 1,132,847
1,112,400 Bank Permata 1,434,085
Bank Ganesha 2,341,879
1,111,009 Cheque In Transit -
1,112,000 Cash 51,102,766
1,112,100 Cash On Hand in USD -
1,112,200 Cash On Hand in IDR 49,291,002
1,112,300 Petty Cash General 1,811,764
1,120,000 Time Deposit -

1,120,100 BRI IDR - 042501000038308 -
1,130,000 Account Receivable 4,108,503,496

1,130,100 Local Project 2,542,410,494 6
1,130,200 Secured Maintenance 524,441,249
1,130,300 overseas 1,041,651,754 8,11,7 3,846,531
1,140,000 Advances Payment 8,719,161

1,150,000 Loan To Employee -
1,160,000 Prepaid Expense 263,642,809

1,160,100 Health Insurance 1,385,805
1,160,200 Office Rental 252,919,004
1,160,300 Miscelleanous 9,338,000
Supplies 4,084,205
1,160,000 Prepaid Tax 430,594,035

1,160,100 Prepaid Salary Tax -
1,160,101 Income Tax Art 21 -
1,160,102 Income Tax Art 21 ( Final) -
1,160,200 Prepaid Corporate Tax 385,473,415
1,160,201 Income Tax Art 23 381,501,786
1,160,202 Income Tax Art 25/29 3,971,629
1,160,204 Fiscal -
1,160,300 Value Added Tax 45,120,620
1,160,301 Input Tax 45,120,620
1,170,000 Due From -

1,170,100 CSHB -
1,170,200 Directors -
1,170,300 Others -
1,180,000 Work In Progress -

1,400,000 Deferred Cost 64,316,667 A.1
1,190,000 Unbilled Receivable 15,783,911,502 A.4 1,500,555,000
TOTAL CURRENT ASSET 20,913,021,007
1.200.000 FIXED ASSET

1,201,000 Acquisiton 17,151,895,827
1,201,001 Vehicles 204,728,986
1,201,004 Software 9,798,877,577 A.5 3,093,299,396
1,201,002 Office Equipment 2,442,276,153
1,201,004 Reseacrh & Development 4,706,013,111 A.2, A.5
1,202,000 Accumulated Deprecition (11,154,206,432)

1,202,001 Vehicles (204,728,986)
1,202,002 Office Equipment (1,811,602,629)
1,202,004 Software (9,137,874,817)
1,202,003 Building -
TOTAL FIXED ASSET 5,997,689,395
1,300,000 Deferred Tax Assets - A.18 (8,339,892)
TOTAL ASSET 26,910,710,402
2,000,000 LIABILITES
2,100,000 Current Liabilities

2,101,000 Unearned Income (778,052,438)
2,102,000 Account Payable (18,481,975)
2,103,000 Due to (5,659,778,716)

2,103,100 Directors (503,035,569)
2,103,200 CSHB (5,125,717,508) 1
2,103,300 Others (31,025,639) 9
Reserved forex gain/loss (0)
2,104,000 Tax Payable (3,596,653,199)

2,104,100 Salary Tax Payable
2,104,101 Income Tax Art 21 (847,329,322) 1,350,000
2,104,102 Income Tax Art 21 ( Final) -
2,104,200 Corporate Tax Payable -
2,104,201 Income Tax Art 23 (2,078,312)
2,104,202 Income Tax Art 25/29 (1,225,664,672) 3 1,225,664,672
2,104,300 VAT out (1,521,580,893)
2,104,400 Income Tax Art 4(2) -
2,105,000 Interest Payable -
2,106,000 Accrued Expenses (1,500,503,282)

2,200,100 Other Liabilities (905,007,905) 482,095
TOTAL CURRENT LIABILITIES (12,458,477,515)
2,200,000 Long Term Liabilities

2,107,000 Post Employee Benefit (550,908,193) 12
3,000,000 EQUITY
3,100,000 Paid In Capital (2,900,000,000)
3,100,001 Century Software Holding Berhad (1,740,000,000)
3,100,002 Muhammad Suryadi (406,000,000)
3,100,003 Hazairin (377,000,000)
3,100,004 Boyke Bader B (377,000,000)
3,200,000 Paid in Capital ( additional) -
3,300,000 Donation -
3,400,000 Retained Earnings (11,001,324,694)
Dividend paid 1,270,597,593
3,401,000 Retained Earnings (10,302,812,829) A.1
3,402,000 Current (Profit)/ loss (1,969,109,458)
TOTAL LIABILITIES & EQUITY (26,910,710,402)
4,000,000 REVENUE
4,100,000 Secured Maintenance (4,069,947,207)
4,200,000 Local Project (11,752,120,193) A.4, A.6 3,734,979,229
4,300,000 Overseas (543,461,140) A.7 67,585,000
4,400,000 -
TOTAL REVENUE (16,365,528,540)
5,000,000 Cost Of Service

5,100,000 Salaries 3,640,979,185
5,100,100 Salaries 5,354,378,484
5,100,200 Jamsostek 142,536,167
5,100,300 Capitalized Salary (2,310,768,072) A.2 5,556,867
5,100,400 Tax Alowances 21 239,551,669
5,100,500 THR/Bonus 54,325,787
5,100,600 Medical 108,530,150
5,100,700 Other Allowance 52,425,000
5,200,000 Travel 25,251,797
5,300,000 Ground Transportation 44,481,219
5,400,000 Meals & Entertainment 104,552,030
5,500,000 Stationery & Printing 749,900
5,600,000 Postage & Courier -
Office household 1,453,500
5,700,000 Project Fee for 3rd party 1,519,592,747
5,800,000 Depreciation Expense 2,190,977,073
5,800,100 Depreciation Exp - Software 2,151,874,689
5,800,200 Depreciation Exp - Office Equipment 39,102,384
5,900,000 Communication 195,650,000
Internet 31,534,495
5,910,000 Purchase software 323,941,667 A.1 6,913,889
Purchase hardware 147,911,111
5,920,000 Provision cost of services -
5,930,000 Training -
5,940,000 Miscellenous Expense -
TOTAL COST OF SERVICES 8,227,074,723
GROSS (INCOME)/ LOSS (8,138,453,817)
6,000,000 General & Marketing Expenses

6,100,000 Marketing Expense
6,101,000 Salaries 321,431,498
6,101,100 Salaries 292,231,024
6,101,200 Jamsostek 7,869,612
6,101,300 Occupation Allowance -
6,101,400 Tax Alowances 21 7,672,753
6,101,500 THR/Bonus 5,197,959
Other allowance 3,300,000
6,101,400 Medical 5,160,150
6,101,600 Commission 30,107,689
Marketing Fee -
6,102,000 Travel 782,120
6,103,000 Ground Transport 3,512,985
6,105,000 Stationery & Printing 2,549,940
6,106,000 Tender (branding) 124,850,963
6,107,000 Consultant -
6,108,000 Depreciation Expense 791,250
6,108,001 Depreciation Expense- Vehicle -
6,108,002 Depreciation Expense- Office Equipment 791,250
6,109,000 Communication 20,100,000
6,110,000 Miscelleanous -
TOTAL MARKETING EXPENSES 547,941,029
6,200,000 General & Adm Expense

6,201,000 Salaries 3,695,832,925
6,201,100 Salaries 3,182,167,403
6,201,200 Jamsostek 77,078,144
6,201,300 Occupation Allowance -
6,201,400 Tax Alowances 21 372,395,680
6,201,500 THR/Bonus -
6,201,600 Medical 47,191,698
6,201,700 Other Allowances 17,000,000
6,202,000 Travel 66,449,635
6,203,000 Ground Transport 6,853,197
6,205,000 Stationery & Printing 9,557,340
6,206,000 Postage, Courier 403,360
6,207,000 Consultant 107,187,224
6,208,000 Depreciation Expense 161,001,936
6,208,001 Depreciation Expense- Vehicle -
6,208,002 Depreciation Expense- Office Equipment 161,001,936
6,209,000 Communication 89,127,483
Internet 46,031,218
6,210,000 Miscelleanous 3,560,534
6,211,000 Audit Fee - A.17 65000000
6,212,000 Office Rental 320,348,000
6,213,000 Bad Debt Expense -
6,214,000 Water, Electricity 87,683,271
6,215,000 Course, Training -
Insurance premium -
Outing/ Family day/ Co-trip 175,653,129
6,217,000 Legal Document 20,700,000
6,218,000 Office household 30,567,126
Employee benefit expense/(income) A.12 66,719,135
TOTAL GENERAL EXPENSES 4,851,128,748
TOTAL OPERATING EXPENSES 5,399,069,777
7,000,000 MISCELLEANOUS INCOME & EXPENSE

7,100,000 Miscelleanous Income
7,101,000 Interest Income (1,780,069)
7,102,000 Gain / Loss on Forex (6,395,576) 9,10,8,11 256,983,638
7,103,000 Other Income -
7,200,000 Miscelleanous Expenses

7,201,000 Bank Charges 7,917,325
7,202,000 Interest Expenses 314,835,654
7,203,000 Tax expenses -
7,303,000 Other expense/(income) - A.4, A.3
8,000,000 Accounting Principal Efect -

TOTAL OTHER (INCOME)/EXPENSES 314,577,334
(INCOME)/LOSS BEFORE TAX (2,424,806,705)
TAX INCOME/EXPENSE
Current Tax expense 455,697,247 A.13 455,697,247
Defered Tax expense -
TOTAL TAX EXPENSES 455,697,247
(INCOME)/LOSS AFTER TAX (1,969,109,458)
OTHER COMPREHENSIVE (INCOME)/EXPENSES

Pengukuran kembali liabilitas imbalan kerja A.12 109,061,988
Pajak penghasilan terkait
TOTAL INCOME AND OTHER COMPREHENSIVE INCOME (1,969,109,458)

23,091,857,056 26,904,471,513
(23,100,196,947) 26,904,473,259
(8,339,891) (1,746)
1,569,394,237
PAJE/PRJE Audited
Cr 12/31/2017
249,249,132 249,249,132
198,146,366
-
-
125,024,634
1,419,511
64,130,254
1,458,045
1,205,112
1,132,847
1,434,085
2,341,879
-
51,102,766
-
49,291,002
1,811,764
-
-
-
- 4,108,503,867
2,544,210,027 1,164,444,677
1,500,555,000 1,041,855,494 1,164,445,047
524,441,249 370
67,585,000 977,913,284
- 1,564,293,840
8,719,161
-
-
263,642,809
1,385,805
252,919,004
9,338,000
-
4,084,205
-
430,594,035
-
-
-
-
385,473,415
381,501,786
3,971,629
-
-
45,120,620
45,120,620
-
-
-
-
-
-
-
6,238,889 58,077,778
-
3,734,979,229 13,549,487,273
-
17,108,064,420
-
-
17,146,338,960
204,728,986
12,892,176,972
2,442,276,153
3,098,856,262 1,607,156,849
(11,154,206,432) 5,992,132,528
(204,728,986)
(1,811,602,629)
(9,137,874,817)
-
5,992,132,528
-
(8,339,892)
-
23,091,857,056
-
-
-
-
(778,052,438) 778,052,438
(18,481,975) 18,481,975
-
(5,916,762,353) 5,659,778,716
(503,035,569)
254,061,424 (5,379,778,932)
2,922,213 (33,947,852)
(0)
-
(2,827,090,774) 3,840,663,398
-
675,000 (846,654,322)
-
-
-
1,080,000 (3,158,312)
455,697,247 (455,697,247)
-
(1,521,580,893)
-
-
-
-
65,270,000 (1,565,773,282) 1,500,503,282
(904,525,810) 905,007,905
-
(12,010,686,633)
-
-
175,781,123 (726,689,316)
-
-
(2,900,000,000)
(1,740,000,000)
(406,000,000)
(377,000,000)
(377,000,000)
-
-
(7,462,820,999)
1,270,597,593 (9,032,215,236)
(10,302,812,829)
1,569,394,237
-
(23,100,196,947)
-
- 7,774,626,312
(4,069,947,207) (1,257,588,925)
(8,017,140,964) 6,517,037,387
(475,876,140)
-
(12,562,964,311)
-
-
3,646,536,052
5,354,378,484
142,536,167
(2,305,211,205)
239,551,669
54,325,787
108,530,150
52,425,000
25,251,797
44,481,219
104,552,030
749,900
-
1,453,500
1,519,592,747
2,190,977,073
2,151,874,689
39,102,384
195,650,000
31,534,495
330,855,556
147,911,111
-
-
-
-
8,239,545,479
-
(4,323,418,832)
-
-
-
321,431,498
292,231,024
7,869,612
-
7,672,753
5,197,959
3,300,000
5,160,150
30,107,689
-
782,120
3,512,985
43,814,584
2,549,940
482,095 124,368,868
-
791,250
-
791,250
20,100,000
-
-
547,458,934
-
-
3,695,832,925
3,182,167,403
77,078,144
-
372,395,680
-
47,191,698
17,000,000
66,449,635
6,853,197
30,172,371
9,557,340
403,360
107,187,224
161,001,936
-
161,001,936
89,127,483
46,031,218
3,560,534
65,000,000
320,348,000
-
87,683,271
-
-
175,653,129
20,700,000
30,567,126
66,719,135
-
4,982,847,883
-
5,530,306,817
-
-
-
(1,780,069)
3,846,531 246,741,531
-
-
-
7,917,325
314,835,654
-
769,967,425 (769,967,425)
-
-
(202,252,983)
-
1,004,635,002
-
-
455,697,247 455,697,247
(8,339,892) 8,339,892
-
464,037,139
1,468,672,140
109,061,988
-
1,569,394,237
1,460,332,249
PROPOSED ADJUSTMENT and RECLASSIFICATION JOURNAL ENTRIES
as of December 31, 2017
###
PAJE, PRJE, CAJE
No. Description
Dr (Cr)
A.1 Purchase Software 6,238,889

Defered Cost 6,238,889
(to adjust the deferred cost).
A.2 Capitalized Salary 5,556,867

Reseacrh & Development 5,556,867
(to adjust Capitalized Salary).
A.3 Tax payable - PPh 29 1,225,664,672

CIT 455,697,247
Other expense 769,967,425
(Writeoff CIT 2016 & 2017)
A.4 Revenue - Local Project 3,584,479,229

Revenue - Local Project 150,500,000
Unbilled Receivable 3,734,979,229
(Writeoff uncollectible Unbilled)
A.5 Fixed Assets - Software 3,093,299,396

Research & Development 3,093,299,396
A.6 Unbilled 1,500,555,000

AR - Local Project 1,500,555,000
(Writeoff AR which no supporting documents and based on
confirmation reply).
A.7 Revenue - Overseas 67,585,000

AR - Overseas 67,585,000
(Writeoff AR which not collectible from 2015 & 2016)
A.8 AR - Overseas 3,846,531

Loss/gain on forex 3,846,531
(to record foreign exchange gains).
A.9 Loss/gain on forex 2,922,213

Due To others 2,922,213
(to record foreign exchange loss).
A.10 Loss/gain on forex 254,061,424
Due to - Censof 254,061,424
(to record foreign exchange loss).
A.11 AR - Overseas -
Loss/gain on forex 0
(to record foreign exchange gains).
A.12 Beban manfaat karyawan 66,719,135

Pengukuran kembali di OCI 109,061,988
Post employee benefit liabilities 175,781,123
(to record an increase in post-employment benefits).
A.13 Current Tax expense 455,697,247

Income Tax Art 25/29 455,697,247
(To record Current Tax expense 2017).
A.14 Purchase software 675,000

Tax payable - income tax art 21 675,000
(To record the Income Tax Art 21 - Iskandar Saleh)
A.15 Tax Payable - Income Tax Art 21 1,350,000

Tax Payable - Income Tax Art 23 1,080,000
Accrued Expenses 270,000
(To reclass Income Tax Art 21 to Income Tax Art 23 - Xdana)
A.16 Other Liabilities 482,095

Tender 482,095
(To adjust double jurnal)
A.17 Audit Fee - General Expense 65,000,000

Accrual 65,000,000
(To adjust audit fee 2017)
A.18 Deferred Tax Asset (8,339,892)

Deferred Tax Benefit (8,339,892)
(To adjust audit fee 2017)
Total 10,585,354,793 10,585,354,793

Server QNB 294,000,000 Server Maybank
Amortized to 3 year 36 months Amortized to 3 year
amortization 8,166,667 per month amortization

2015 89,833,333 2015
Net value Dec 2015 204,166,667 Net value Dec 2015
Beginning balance 294,000,000 Ending balance Beginning balance

1 Feb-15 8,166,667 285,833,333 1 Sep-15
2 Mar-15 8,166,667 277,666,667 2 Oct-15
3 Apr-15 8,166,667 269,500,000 3 Nov-15
4 May-15 8,166,667 261,333,333 4 Dec-15
5 Jun-15 8,166,667 253,166,667 5 Jan-16
6 Jul-15 8,166,667 245,000,000 6 Feb-16
7 Aug-15 8,166,667 236,833,333 7 Mar-16
8 Sep-15 8,166,667 228,666,667 8 Apr-16
9 Oct-15 8,166,667 220,500,000 9 May-16
10 Nov-15 8,166,667 212,333,333 10 Jun-16
11 Dec-15 8,166,667 204,166,667 11 Jul-16
12 Jan-16 8,166,667 196,000,000 12 Aug-16
13 Feb-16 8,166,667 187,833,333 13 Sep-16
14 Mar-16 8,166,667 179,666,667 14 Oct-16
15 Apr-16 8,166,667 171,500,000 15 Nov-16
16 May-16 8,166,667 163,333,333 16 Dec-16
17 Jun-16 8,166,667 155,166,667 17 Jan-17
18 Jul-16 8,166,667 147,000,000 18 Feb-17
19 Aug-16 8,166,667 138,833,333 19 Mar-17
20 Sep-16 8,166,667 130,666,667 20 Apr-17
21 Oct-16 8,166,667 122,500,000 21 May-17
22 Nov-16 8,166,667 114,333,333 22 Jun-17
23 Dec-16 8,166,667 106,166,667 23 Jul-17
24 Jan-17 8,166,667 98,000,000 24 Aug-17
25 Feb-17 8,166,667 89,833,333 25 Sep-17
26 Mar-17 8,166,667 81,666,667 26 Oct-17
27 Apr-17 8,166,667 73,500,000 27 Nov-17
28 May-17 8,166,667 65,333,333 28 Dec-17
29 Jun-17 8,166,667 57,166,667 29 Jan-18
30 Jul-17 8,166,667 49,000,000 30 Feb-18
31 Aug-17 8,166,667 40,833,333 31 Mar-18
32 Sep-17 8,166,667 32,666,667 32 Apr-18
33 Oct-17 8,166,667 24,500,000 33 May-18
34 Nov-17 8,166,667 16,333,333 34 Jun-18
35 Dec-17 8,166,667 8,166,667 35 Jul-18
36 Jan-18 8,166,667 0 36 Aug-18
224,600,000
36 months
6,238,889 per month

24,955,556 unrecorded amortization expense
199,644,444
Beginning balance 224,600,000 Ending balance

6,238,889 218,361,111
6,238,889 212,122,222
6,238,889 205,883,333
6,238,889 199,644,444
6,238,889 193,405,556
6,238,889 187,166,667
6,238,889 180,927,778
6,238,889 174,688,889
6,238,889 168,450,000
6,238,889 162,211,111
6,238,889 155,972,222
6,238,889 149,733,333
6,238,889 143,494,444
6,238,889 137,255,556
6,238,889 131,016,667
6,238,889 124,777,778
6,238,889 118,538,889
6,238,889 112,300,000
6,238,889 106,061,111 Balance should be Dec 2016
6,238,889 99,822,222 QNB 106,166,667
6,238,889 93,583,333 Maybank 124,777,778
6,238,889 87,344,444 Total 230,944,444
6,238,889 81,105,556 Per TB 305,811,121
6,238,889 74,866,667 Diference (74,866,677)
6,238,889 68,627,778
6,238,889 62,388,889 Adjustment:
6,238,889 56,150,000 Dr. Purchase software
6,238,889 49,911,111 Cr. Defered cost
6,238,889 43,672,222
6,238,889 37,433,333 Balance should be Dec 2017
6,238,889 31,194,444 QNB 8,166,667
6,238,889 24,955,556 Maybank 49,911,111
6,238,889 18,716,667 Total 58,077,778
6,238,889 12,477,778 Per TB 64,316,667
6,238,889 6,238,889 Diference (6,238,889)
6,238,889 (0)
Adjustment:
Dr. Purchase software
Cr. Defered cost
74,866,677
(74,866,677)
6,238,889
(6,238,889)
###
PAJE, PRJE, CAJE
No. Acc. No Description
Dr (Cr)
A.1 2,200,100 Other Liabilities 1,266,667

7,303,000 Other expense 469,558
1,111,005 Bank BRI - 0425.01000038309 USD 1,736,225
(To record Bank BRI balance - base on confirrmation reply).
Bank BRI confirmation replied Rp 3.024.981,-
Book Balance Rp 4.761.206,-
Diference Rp 1.736.225,-
A.2 Employee benefits expense/(income) 41,751,800

Remeasurement of employee benefit liabilities (OCI). 129,616,253
2,107,000 Post Employee Benefit 171,368,053
(To record employment benefit expense 2016).
A.3 Tax calculation

Current Tax expense -
2,104,202 Income Tax Art 25/29 3,846,531
(To record Current Tax expense 2016).
A.4 4,100,000 Revenue - Software Financial & System Fund -

1,190,000 Unbilled Receivable * 6,238,889
(To adjust Revenue 2016).
* Unbilled Receivable :
CIMB Principle Asset Management 979,540,000
PT Asuransi Jiwasraya 965,869,625
Maybank 585,000,000
PPH21
Jan Feb Mar Apr Mei Jun Jul Agust Sep Okt Nop Des Total
2016
33,279,500 35,188,794 31,784,483 35,971,698 38,144,736 101,423,486 38,275,034 39,562,653 41,012,847 40,242,079 41,037,859 41,863,831 517,787,000
Per TB 50,646,204 49,551,688 44,737,818 49,350,033 47,743,671 125,234,037 79,297,891 80,833,154 45,310,416 45,310,416 41,811,454 46,596,572 706,423,354
Selisih (17,366,704) (14,362,894) (12,953,335) (13,378,335) (9,598,935) (23,810,551) (41,022,857) (41,270,501) (4,297,569) (5,068,337) (773,595) (4,732,741) (188,636,354)
Detail:
Product 813,065 911,099 968,540 934,640 1,833,731 5,506,044 2,013,535 2,135,332 1,861,573 3,302,376 2,076,559 1,335,201 23,691,695
Project 6,367,647 7,879,686 4,526,184 8,427,415 9,279,877 24,675,877 8,874,764 9,572,757 9,884,177 9,040,372 13,046,262 13,121,881 124,696,899
Support 489,968 650,960 697,760 505,631 471,681 1,345,718 398,842 610,364 (44,995) 420,972 268,768 759,964 6,575,633
Marketing 228,326 220,726 216,926 444,114 269,881 1,138,831 351,018 382,822 2,320,876 407,647 315,459 193,919 6,490,545
General 25,380,494 25,526,323 25,375,073 25,659,898 26,289,566 68,757,016 26,636,875 26,861,378 26,991,216 27,070,712 25,330,811 26,452,866 356,332,228
33,279,500 35,188,794 31,784,483 35,971,698 38,144,736 101,423,486 38,275,034 39,562,653 41,012,847 40,242,079 41,037,859 41,863,831 517,787,000
TB
Product 2,629,387 2,629,387 1,854,404 2,970,480 4,015,921 10,572,963 3,015,874 3,164,715 2,918,168 2,918,168 2,466,656 2,436,149 41,592,272
Project 13,468,068 12,373,552 10,938,273 14,095,569 14,836,887 33,388,556 11,182,300 12,154,439 12,444,788 12,444,788 11,525,658 15,005,549 173,858,427
Support 1,432,314 1,432,314 1,108,002 1,660,142 1,562,092 3,787,105 688,726 940,189 833,822 833,822 403,743 1,749,490 16,431,761
Marketing 1,185,195 1,668,804 405,816 1,212,860 782,244 2,946,394 580,243 627,247 636,034 636,034 425,764 433,501 11,540,136
General 31,931,240 31,447,631 30,431,323 29,410,982 26,546,527 74,539,019 63,830,748 63,946,565 28,477,604 28,477,604 26,989,633 26,971,883 463,000,759
50,646,204 49,551,688 44,737,818 49,350,033 47,743,671 125,234,037 79,297,891 80,833,155 45,310,416 45,310,416 41,811,454 46,596,572 706,423,355
Selisih
Product (1,816,322) (1,718,288) (885,864) (2,035,840) (2,182,190) (5,066,919) (1,002,339) (1,029,383) (1,056,595) 384,208 (390,097) (1,100,948) (17,900,577)
Project (7,100,421) (4,493,866) (6,412,089) (5,668,154) (5,557,010) (8,712,679) (2,307,536) (2,581,682) (2,560,611) (3,404,416) 1,520,604 (1,883,668) (49,161,528)
Support (942,346) (781,354) (410,242) (1,154,511) (1,090,411) (2,441,387) (289,884) (329,825) (878,817) (412,850) (134,975) (989,526) (9,856,128)
Marketing (956,869) (1,448,078) (188,890) (768,746) (512,363) (1,807,563) (229,225) (244,425) 1,684,842 (228,387) (110,305) (239,582) (5,049,591)
General (6,550,746) (5,921,308) (5,056,250) (3,751,084) (256,961) (5,782,003) (37,193,873) (37,085,187) (1,486,388) (1,406,892) (1,658,822) (519,017) (106,668,531)
(17,366,704) (14,362,894) (12,953,335) (13,378,335) (9,598,935) (23,810,551) (41,022,857) (41,270,502) (4,297,569) (5,068,337) (773,595) (4,732,741) (188,636,355)
Adjusment:
Db. Tax payable - pph 21 188,636,354
Cr. Tax allowance 21 - Product (17,900,577)
Cr. Tax allowance 21 - Project (49,161,528)
Cr. Tax allowance 21 - Support (9,856,128)
Cr. Tax allowance 21 - Marketing (5,049,591)
Cr. Tax allowance 21 - General (106,668,531)
Jamsostek di Bayar ke BPJS

Jan Feb Mar Apr Mei Jun Jul Agust Sep Okt Nop Des Total
2015
- - - - - 731,880 731,880 731,880 752,400 752,400 752,400 752,400 5,205,240
Jan Feb Mar Apr Mei Jun Jul Agust Sep Okt Nop Des
2016
752,400 752,400 752,400 752,400 785,734 785,734 785,734 785,734 785,734 785,734 785,734 785,734 9,295,469
Jamsostek di Bayar ke Karyawan

2015
- - - - - 15,948,014 16,411,851 16,621,231 18,121,317 18,121,317 18,453,057 18,606,957 122,283,744
2016
19,821,262 20,781,712 20,589,246 21,125,980 21,443,721 22,680,621 23,314,749 23,166,549 23,538,968 23,029,621 23,144,342 23,178,310 265,815,082
43,153,773 43,341,640
2015 + 2016 20,573,662 21,534,112 21,341,646 21,878,380 22,229,454 40,146,248 41,244,214 41,305,394 43,198,419 42,689,072 43,135,533 43,323,400 402,599,534
Per TB 461,686,149
Selisih (59,086,615)
Detail Hutang Jamsostek

2015
Product 2,201,910 2,233,260 2,261,760 2,525,670 2,525,670 2,703,510 2,857,410
Project 4,858,392 5,226,042 5,398,942 5,973,908 5,973,908 6,127,808 6,127,808
Support 1,429,207 1,471,957 1,471,957 1,501,095 1,501,095 1,501,095 1,501,095
Marketing 523,431 523,431 523,431 558,771 558,771 558,771 558,771
General 3,284,616 3,306,703 3,314,683 3,493,701 3,493,701 3,493,701 3,493,701
Direksi 4,382,338 4,382,338 4,382,338 4,820,572 4,820,572 4,820,572 4,820,572
16,679,894 17,143,731 17,353,111 18,873,717 18,873,717 19,205,457 19,359,357 127,488,984
2016
Product 2,880,210 2,880,210 3,104,579 3,254,572 3,487,568 3,487,568 3,754,898 3,578,198 3,578,198 3,411,991 3,411,991 3,411,991 40,241,974
Project 7,206,624 7,990,374 7,573,539 7,872,500 7,839,782 9,076,682 9,188,006 9,216,506 9,588,925 9,588,925 9,611,725 9,645,693 104,399,282
Support 1,501,095 1,501,095 1,501,095 1,582,035 1,582,035 1,582,035 1,642,740 1,642,740 1,642,740 1,299,600 1,334,521 1,334,521 18,146,252
Marketing 558,771 729,771 729,771 736,611 736,611 736,611 807,120 807,120 807,120 807,120 864,120 864,120 9,184,866
General 3,606,390 3,612,090 3,612,090 3,612,090 3,762,887 3,762,887 3,887,147 3,887,147 3,887,147 3,887,147 3,905,387 3,905,387 45,327,793
Direksi 4,820,572 4,820,572 4,820,572 4,820,572 4,820,572 4,820,572 4,820,572 4,820,572 4,820,572 4,820,572 4,820,572 4,820,572 57,846,863
20,573,662 21,534,112 21,341,646 21,878,380 22,229,454 23,466,354 24,100,483 23,952,283 24,324,702 23,815,355 23,948,316 23,982,283 275,147,031
Detail Jamsostek yang dibayarkan Perusahaan

2015
Product 1,429,310 1,449,660 1,468,160 1,639,470 1,639,470 1,754,910 1,854,810 11,235,790
Project 3,153,693 3,392,343 3,504,576 3,877,800 3,877,800 3,977,700 3,977,700 25,761,612
Support 927,731 955,481 955,481 974,395 974,395 974,395 974,395 6,736,272
Marketing 339,771 339,771 339,771 362,711 362,711 362,711 362,711 2,470,157
General 2,132,119 2,146,457 2,151,637 2,267,841 2,267,841 2,267,841 2,267,841 15,501,576
Direksi 2,844,676 2,844,676 2,844,676 3,129,143 3,129,143 3,129,143 3,129,143 21,050,600
10,827,299 11,128,387 11,264,300 12,251,360 12,251,360 12,466,700 12,566,600
2016
Product 1,869,610 1,869,610 2,015,253 2,112,617 2,263,860 2,263,860 2,437,390 2,322,690 2,322,690 2,214,801 2,214,801 2,214,801 26,121,983
Project 4,677,984 5,186,734 4,916,157 5,110,219 5,088,981 5,891,881 5,964,144 5,982,644 6,224,390 6,224,390 6,239,190 6,261,239 67,767,955
Support 974,395 974,395 974,395 1,026,935 1,026,935 1,026,935 1,066,340 1,066,340 1,066,340 843,600 866,268 866,268 11,779,146
Marketing 362,711 473,711 473,711 478,151 478,151 478,151 523,920 523,920 523,920 523,920 560,920 560,920 5,962,106
General 2,340,990 2,344,690 2,344,690 2,344,690 2,442,576 2,442,576 2,523,236 2,523,236 2,523,236 2,523,236 2,535,076 2,535,076 29,423,304
Direksi 3,129,143 3,129,143 3,129,143 3,129,143 3,129,143 3,129,143 3,129,143 3,129,143 3,129,143 3,129,143 3,129,143 3,129,143 37,549,718
13,354,833 13,978,283 13,853,349 14,201,755 14,429,646 15,232,546 15,644,173 15,547,973 15,789,719 15,459,090 15,545,398 15,567,447 178,604,213
Detail 2015 + 2016 Hutang Jamsostek

Product 2,880,210 2,880,210 3,104,579 3,254,572 3,487,568 5,689,478 5,988,158 5,839,958 6,103,868 5,937,661 6,115,501 6,269,401 57,551,164
Project 7,206,624 7,990,374 7,573,539 7,872,500 7,839,782 13,935,074 14,414,048 14,615,448 15,562,834 15,562,834 15,739,534 15,773,501 144,086,090
Support 1,501,095 1,501,095 1,501,095 1,582,035 1,582,035 3,011,242 3,114,697 3,114,697 3,143,835 2,800,695 2,835,616 2,835,616 28,523,752
Marketing 558,771 729,771 729,771 736,611 736,611 1,260,042 1,330,551 1,330,551 1,365,891 1,365,891 1,422,891 1,422,891 12,990,243
General 8,426,962 8,432,662 8,432,662 8,432,662 8,583,459 16,250,413 16,396,760 16,404,740 17,021,992 17,021,992 17,040,232 17,040,232 159,484,765
20,573,662 21,534,112 21,341,646 21,878,380 22,229,454 40,146,248 41,244,214 41,305,394 43,198,419 42,689,072 43,153,773 43,341,640 402,636,014
Detail 2015 + 2016 Jamsostek Expense (yg dibayarkan Perusahaan)

Product 1,869,610 1,869,610 2,015,253 2,112,617 2,263,860 3,693,170 3,887,050 3,790,850 3,962,160 3,854,271 3,969,711 4,069,611 37,357,773
Project 4,677,984 5,186,734 4,916,157 5,110,219 5,088,981 9,045,574 9,356,487 9,487,221 10,102,190 10,102,190 10,216,890 10,238,939 93,529,567
Support 974,395 974,395 974,395 1,026,935 1,026,935 1,954,666 2,021,821 2,021,821 2,040,735 1,817,995 1,840,663 1,840,663 18,515,418
Marketing 362,711 473,711 473,711 478,151 478,151 817,922 863,691 863,691 886,631 886,631 923,631 923,631 8,432,263
General 5,470,133 5,473,833 5,473,833 5,473,833 5,571,719 10,548,513 10,643,511 10,648,691 11,049,363 11,049,363 11,061,203 11,061,203 103,525,198
13,354,833 13,978,283 13,853,349 14,201,755 14,429,646 26,059,845 26,772,560 26,812,273 28,041,079 27,710,450 28,012,098 28,134,047 261,360,220
Detail 2015 + 2016 Jamsostek dipotong dari Karyawan

Product 1,010,600 1,010,600 1,089,326 1,141,955 1,223,708 1,996,308 2,101,108 2,049,108 2,141,708 2,083,390 2,145,790 2,199,790 20,193,391
Project 2,528,640 2,803,640 2,657,382 2,762,281 2,750,801 4,889,500 5,057,561 5,128,227 5,460,643 5,460,643 5,522,643 5,534,562 50,556,523
Support 526,700 526,700 526,700 555,100 555,100 1,056,576 1,092,876 1,092,876 1,103,100 982,700 994,953 994,953 10,008,334
Marketing 196,060 256,060 256,060 258,460 258,460 442,120 466,860 466,860 479,260 479,260 499,260 499,260 4,557,980
General 2,956,829 2,958,829 2,958,829 2,958,829 3,011,740 5,701,899 5,753,249 5,756,049 5,972,629 5,972,629 5,979,029 5,979,029 55,959,567
7,218,829 7,555,829 7,488,297 7,676,624 7,799,809 14,086,403 14,471,654 14,493,121 15,157,340 14,978,622 15,141,675 15,207,593 141,275,794
2016 Per TB
Hutang jamsoste 23,464,565 23,673,098 23,647,319 23,390,074 23,994,080 25,000,985 25,830,557 26,181,245 25,858,357 26,055,363 25,827,233 25,821,248 298,744,124
Jamsostek dibayarkan Perusahaan

Product 2,125,512 2,125,512 2,292,411 2,387,025 2,560,341 2,578,149 2,776,157 2,776,157 2,776,157 2,670,330 2,538,042 2,538,042 30,143,835
Project 6,155,007 6,172,531 5,988,115 5,653,411 5,778,338 6,444,709 6,594,907 6,833,195 6,613,797 6,853,487 6,996,799 6,992,732 77,077,028
Support 1,116,604 1,116,604 1,116,604 1,176,812 1,176,812 1,176,812 1,221,968 1,221,968 1,221,968 1,221,968 992,696 992,696 13,753,512
Marketing 415,647 542,847 542,847 547,935 547,935 547,935 600,384 600,384 600,384 600,384 642,784 642,784 6,832,250
General 6,131,101 6,128,072 6,128,072 6,128,072 6,240,244 6,240,244 6,358,116 6,358,116 6,358,116 6,358,116 6,378,953 6,378,953 75,186,175
15,943,871 16,085,566 16,068,049 15,893,255 16,303,670 16,987,849 17,551,532 17,789,820 17,570,422 17,704,285 17,549,274 17,545,207 202,992,800
Selisih jamsostek expense Total 2016

Product (255,902) (255,902) (277,158) (274,408) (296,481) 1,115,021 1,110,893 1,014,693 1,186,003 1,183,941 1,431,669 1,531,569 7,213,938
Project (1,477,023) (985,797) (1,071,958) (543,192) (689,357) 2,600,865 2,761,580 2,654,026 3,488,393 3,248,703 3,220,091 3,246,207 16,452,539
Marketing (142,209) (142,209) (142,209) (149,877) (149,877) 777,854 799,853 799,853 818,767 596,027 847,967 847,967 4,761,906
General (52,936) (69,136) (69,136) (69,784) (69,784) 269,987 263,307 263,307 286,247 286,247 280,847 280,847 1,600,013
(1,928,070) (1,453,044) (1,560,461) (1,037,261) (1,205,499) 4,763,727 4,935,633 4,731,878 5,779,410 5,314,918 5,780,574 5,906,590 30,028,396
Adjustment Sisa selisih (29,058,218)

Db. Other liabilities - Jamsostek 59,086,615
Cr. Jamsostek expense - product (14,194,803)
Cr. Jamsostek expense - project (32,373,518)
Cr. Jamsostek expense - marketing (9,369,961)
Cr. Jamsostek expense - general (3,148,332)
PAJE, PRJE, CAJE
No. Acc. No Description
Dr (Cr)
CURRENT PROFIT (LOSS) BEFORE PAJE/PRJE
A.1 7,201,000 Bank Charges 1,480,605

1,111,005 Bank BRI - 0425.01000038309 USD 850,661
7,102,000 (Gain) / Loss on Forex 629,944
(To recorded of Bank BRI-USD Reconciliation).
A.2 6,212,000 Office Rental 17,006,767

1,160,200 Prepaid - Office Rental 16,232,767
1,160,300 Prepaid - Miscelleanous 774,000
(To adjust prepaid expense).
A.3 1,202,001 Acc. Depreciation - Vehicles 4,631,944

1,202,002 Acc.Office Equipment 72,565
6,208,002 Depreciation Expense- Office Equipment 24,812,500
6,208,001 Depreciation Expense- Vehicle 4,631,944
5,800,200 Depreciation Exp - Office Equipment 72,565
1,202,002 Acc.Office Equipment 24,812,500
(To adjust Depreciation Expense).
A.4 2,103,200 Due to CSHB (Censof) 302,436,482

Reserved forex gain/loss 103,408,459
7,102,000 (Gain) / Loss on Forex 199,028,023
(To adjust Reserved forex gain/loss).
A.5 2,107,000 Post Employee Benefit 114,967,751

Employee benefits expense/(income) 45,499,068
Remeasurement of employee benefit liabilities (OCI). 160,466,819
(To record employment benefit expense 2015).
A.6 2,107,000 Post Employee Benefit 178,948,851

Employee benefit expense/(income) 178,948,851
(Adjustment of the beginning balance of employee benefits
as a result of the application of lates SAK in particular the
PSAK 24 regarding employee benefits).
Tax calculation
A.7 2,104,202 Income Tax Art 25/29 1,090,424,244
Current Tax expense 1,090,424,244
A.8 Defered Tax expense 8,339,892

1,300,000 Deferred Tax Assets 8,339,892
A.9 Current Tax expense 455,697,247

2,104,202 Income Tax Art 25/29 455,697,247
CA.1 4,100,000 Software Financial & System Fund 1,722,873,750

1,190,000 Unbilled Receivable 1,722,873,750
(Client adjustments on revenue recognition).
CA.2 4,100,000 Software Financial & System Fund #REF!

1,190,000 Unbilled Receivable - CTBC #REF!
(Client adjustments on revenue recognition).
R.1 1,130,200 AR - Web Development & Mgt Services 908

1,160,100 Health Insurance 452,371
2,103,000 Due to others 1
7,303,000 Other expense 453,280
(Reclassification).
R.2 2,104,101 Tax payable Income Tax Art 21 600,000

2,104,201 Tax payable - Income Tax Art 23 600,000
(Reclassification).
CURRENT PROFIT (LOSS) BEFORE PAJE/PRJE

###
P&L Effect
Dr (Cr)
3,271,272,718
(1,480,605)
629,944
(17,006,767)
(24,812,500)
4,631,944
72,565
199,028,023
(45,499,068)
160,466,819
178,948,851
1,090,424,244
(8,339,892)
(455,697,247)
(1,722,873,750)
#REF!
453,280
#REF!
Cost
No Description Cent Date Cost
er
Project
1 KSI Box Proj 30-Oct-12 2,872,748,690
2 Modem u/ PC UAT BNI Proj 28-Feb-13 200,000
3 Modem u/ PC UAT BNI Proj 18-Mar-13 199,000
4 Adaptor Proj 15-Aug-13 144,130
5 hard disc external & kabel switch Proj 28-Aug-13 1,075,000
6 Adaptor IBM Lenovo 20V 4,5A Proj 16-Sep-13 164,000
7 IMS Proj 1-Oct-13 2,159,659,721
8 IMS - Lisensi CSM Proj 1-Oct-13 771,000,000
9 IMS - Prototype Proj 1-Oct-13 752,608,949
10 KSI Box Proj 1-Oct-13 284,480,860
11 RDO Proj 1-Sep-13 314,368,317
12 Adaptor utk Zaenal Proj 30-Nov-13 177,000
13 Upgrade Memory (ThinkCentre M58e) Proj 12-Dec-13 2,268,000
14 Adaptor LT 20V - 2A & ORI AXIOO PICO DJJ Proj 21-Feb-14 527,000
15 DDR2 2 GB / 6400 VGEN Proj 28-Feb-14 2,250,000
16 3 Pcs SO - DIMM DDR3 4 GB / 10600 (1333 Proj 28-Feb-14 1,276,364
17 10 Mouse logitech Optic USB (B - 100) Proj 28-Feb-14 372,727
18 LENOVO G410 Proj 28-Feb-14 5,612,023
19 LENOVO IDEAPAD SZ15 Proj 28-Feb-14 3,028,178
20 LENOVO THINKPAD E330 Proj 28-Feb-14 4,998,890
21 Notebook Lenovo E431/i5-3320/4GB/500GBProj 31-Jul-14 6,080,909
22 Server the new box HP DL380G5 370G5 Proj 31-Jul-14 2,004,509
23 Seagate Central share storage + memory Proj 10-Nov-14 3,170,000
24 Seagate Central share storage Proj 10-Nov-14 2,715,000
25 memory RAM Vgen 4Gb pc 12800 Ecc Proj 10-Nov-14 1,966,000
26 NB ASUS X200CA Proj 16-Dec-14 3,450,000
SUBTOTAL EQUIPMENT PROJECT 7,196,545,267
General
1 Old asset Proj Before 2012 1,230,723,830
2 3 Unit HP CMPAQ + 6 Pcs vgen 4gb Proj 6-Feb-12 17,599,000
3 2 Unit Hp Presario + 4 Pcs Vgen 4gb Proj 1-Feb-12 11,716,000
4 1 Unit Hp Compaq + 2 Pcs 4gb Proj 1-Feb-12 5,744,000
5 1 UNIT DESKTOP + 2 UNIT LAPTOP Proj 1-Mar-12 21,958,000
6 Kursi Gen 12-Mar-12 4,000,000
7 Partition + Tray Gen 12-Mar-12 16,050,000
8 Fax Gen 30-Jul-12 2,580,000
9 Furniture Gen 30-Jul-12 56,564,000
10 White Board Gen 12-Oct-12 1,147,300
11 Cash box Gen 17-Jan-13 380,500
12 Finger print Gen 6-Feb-13 2,150,000
13 Wiretracker Kabel Ceker Gen 11-Feb-13 650,000
14 Penghancur kertas Gen 12-Apr-13 724,000
15 Dispenser Miyako Gen 24-May-13 169,000
16 Westafel Gen 14-Jun-13 350,000
17 Printer Gen 8-Jul-13 1,920,000
18 Toren air Gen 4-Sep-13 1,068,000
19 Kursi Gen 23-Oct-13 3,549,091
20 Perbaikan kursi kantor Gen 13-Nov-13 1,680,000
21 Baterai IBM Lenovo Gen 28-Nov-13 410,400
22 1 unit Handphone ZTE C600 Gen 19-Dec-13 250,000
23 Baterai IBM Lenovo Gen 8-Jan-14 470,400
24 Panasonic LED TV Black 50 inch Gen 28-Feb-14 8,375,336
25 Kabel HDMI & Braket 50 inch Gen 28-Feb-14 685,000
26 6 kursi senderan jaring hitam Gen 28-Feb-14 3,840,000
27 Meja meeting FM11 warna maple Gen 28-Feb-14 4,000,000
28 Laptop untuk Pak Suryadi Gen 24-Mar-14 12,726,364
29 Air cleaner Gen 1-Jul-14 5,275,000
Cost
No Description Cent Date Cost
er
30 Furniture Tuban Petro Gen 11-Jul-14 21,200,000
31 Thinkpad 20C5A024ID E440/17-4702MQ/4 Gen 31-Jul-14 11,104,545
32 Memory utk Pak Haz DDR 4GB/12800 V.GENGen 31-Jul-14 468,000
33 Microphone profesional meeting Gen 31-Jul-14 350,000
34 material Gen 31-Jul-14 877,000
35 Pembelian AC PT Tuban Gen 8-Aug-14 2,000,000
36 folding gazebo Gen 22-Sep-14 1,348,200
37 Pemasangan karpet baru Gen 7-Oct-14 3,550,000
38 Renovasi garasi depan & belakang Gen 7-Oct-14 10,996,000
39 Karpet Toilet Gen 19-Nov-14 2,423,100
CASHFLOW
PT. PRAISINDO TEKNOLOGI
31-Dec-12
31-Dec-13
31-Dec-12
Difference Total
Cash flows from operating activities

Profit (loss) before corporate income tax 1,409,140,968
Adjustments to reconcile profit (loss):

Depreciation of fixed assets 229,882,194
increase/(decrease) in Provision for Gratuity -
Current tax expense (200,845,338)
Deferred tax -
1,438,177,824
Changes in operating assets/liabilities:

(increase)/decrease in trade A/R (1,379,765,350)
(increase)/decrease in acrued income 2,479,299,154
(increase)/decrease in prepaid expense (55,699,901)
(increase)/decrease in other A/R (8,081,495)
(increase)/decrease Due from Affiliates -
(increase)/decrease in prepaid taxes (132,730,502)
(increase)/decrease in WIP Err:509
(increase)/decrease in deferred cost -
(increase)/decrease intangible asset -
increase/(decrease) in unearned incomes (1,174,922,771)
increase/(decrease) in trade A/P 2,392,060,442
increase/(decrease) in accrued expenses (2,794,342,328)
increase/(decrease) in other current liabilities (2,588,375,543)
increase/(decrease) in taxes payable (2,871,717,145)
increase/(decrease) in due to related parties -
Cash provided by (used in) operating activities Err:509
Proceeds from tax refund -

Payment of income tax -
Payment of employee benefit -
Net cash provided by (used in) operating activities Err:509
Cash flows from investing activities

Acquisition of fixed assets (3,010,106,990)
increase/(decrease) in R&D cost 2,395,745,039
Loss from purchase of fixed assets -
Net cash provided by (used in) investing activities (614,361,951)
Cash flows from financing activities
Payment of dividends -
Net cash provided by (used for) financing activities -
increase (decrease) in cash and cash equivalents Err:509

cash and cash equivalents - beginning of period Err:509
cash and cash equivalents - end of period Err:509
Check Err:509
The original financial statements included herein are in Indonesian language
PT PRAISINDO TEKNOLOGI PT PRAISINDO TEKNOLOGI

Posisi Keuangan Financial Positions
Tanggal 31 Desember 2013 dan 2012 As of December 31, 2013 and 2012
2013 Catatan/ 2012

Rp. Notes Rp.
ASET ASSETS
ASET LANCAR : CURRENT ASSETS :
Kas dan setara kas 84,758,590 2b,4 156,738,650 Bank and cash equivalent
Deposito berjangka - - Time deposit
Piutang usaha 1,468,855,527 5 491,291,964 Accounts receivable
Piutang lain-lain 25,298,686 6 45,455,000 Others receivable
Pendapatan yang akan ditagih 6,176,603,231 7 1,802,001,471 Accrued income
Beban dibayar di muka 225,849,453 8 927,000,001 Prepaid expenses
Pajak dibayar di muka 427,962,824 2k,17a 367,115,943 Prepaid taxes
Piutang pihak berelasi 3,698,980,118 2c,10a 397,203,449 Due from related parties
Pekerjaan dalam proses - 9 788,966,098 Work in progress
JUMLAH ASET LANCAR ### 4,975,772,576 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON CURRENT ASSETS

Aset tetap, bersih 5,285,005,098 2e,11 3,411,363,016 Fixed assets, net
Aset tidak berwujud 2,644,011,040 2f,11 1,108,530,664 Intangible asset
Aset pajak tangguhan 72,416,801 2k,17d 52,905,887 Deferred Tax Asset
JUMLAH ASET TIDAK LANCAR 8,001,432,938 4,572,799,567 TOTAL NON CURRENT ASSETS
JUMLAH ASET ### 9,548,572,143 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS LANCAR CURRENT LIABILITIES
Pendapatan diterima dimuka 242,566,128 12 169,185,417 Unearned incomes
Hutang usaha 208,565,830 13 - Accounts payable
Hutang kepada pihak berelasi 489,943,306 10b 967,156,892 Due to related parties
Hutang pajak 2,896,851,314 2k,17b 1,618,471,024 Taxes payable
Biaya yang masih harus dibayar 844,233,364 14 57,597,900 Accrued expenses
Liabilitas lain-lain 833,862,931 15 512,805,249 Other liabilities
JUMLAH LIABILITAS LANCAR 5,516,022,873 3,325,216,482 TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES

Liabilitas kepada pihak berelasi 4,797,770,921 10c 947,244,360 Related party liability
Penyisihan imbalan masa kerja 501,180,007 2i,21 345,092,692 Employee service benefits liability
JUMLAH LIABILITAS ### 4,617,553,533 TOTAL LIABILITIES
EKUITAS OWNERS EQUITY

Modal saham 2,900,000,000 16 2,900,000,000 Shareholders' equity
Laba (rugi) ditahan 3,725,009,474 1,922,613,036 Retained earning
Laba (rugi) periode berjalan - 108,405,573 Current profit (loss)
JUMLAH LIABILITAS DAN EKUITAS ### 9,548,572,142 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan merupakan bagian yang The accompanying notes from an integral parts of the
tidak terpisahkan dari laporan keuangan. financial statements.
3
###REVENUE
The details of this account Jan - Dec 2017
Product Amount
Maintenance
Adaro Indonesia Web maintenance 8,000,000
AJB Bumiputera 1912 SIAP 100,000,000
Asanusa Asset Management SIAP SIAR 30,416,667
AstraWorld Web Hosting 3,500,000
Asuransi Astra Buana SIAP Maintenance 50,104,167
Asuransi Tokio Marine SIAP 66,666,667
Avrist Assurance SIAP & CR Tcode 30,479,167
Avrist Assurance SIAP & CR Tcode 21,770,833
Bank Permata SIAR Maintenance ( 36,342,900
Bank Permata RBS 40,185,000
Bank Permata RBS 24,825,000
Bank Permata Software New Invest 89,285,400
Batavia Asset Manajemen SIAP Maintenance 65,541,667
BNI (Persero) IMS 29,545,455
BNI (Persero) IMS 111,818,182
BNI (Persero) Aplikasi BPJS 9,500,000
BNI (Persero) Aplikasi BPJS 28,827,273
BNI Asset Management SIAP Maintenance 34,000,000
BNP Paribas On-Site Support 70,092,500
BNP Paribas SIAP Desktop Maint 45,000,000
BTPN WMS 495,000,000
CIMB Princepel Asset Management SIAR 48,000,000
Dapen Astra SIAP Maintenance 2 34,000,000
Henan Putihrai Asset Management SIAP & SIAR 2016-2 47,838,000
Majoris SIAP-SIAR Maintena 23,333,333
Majoris SIAP-SIAR Maintena 13,333,333
Panin SIAP Maintenance 2 12,500,000
Panin SIAP Maintenance 2 70,833,333
RHB OSK Asset Management IMS Maintenance 61,666,667
RHB OSK Asset Management IMS Maintenance 18,166,667
Sarana Multi Infrastruktur SIAP 2016-2017 35,500,000
Sarana Multi Infrastruktur Maintenance & Suppo 35,500,000
Sequis Asset Management Maintenance IMS 66,666,665
Tokio Marine SIAP 13,875,000
Trimegah Asset Management SIAP-SIAR Maintena 25,000,000
Trimegah Asset Management SIAP-SIAR Maintena 74,999,997
Trimegah Asset Management RDO Maintenance 20 13,333,333
Trimegah Asset Management RDO Maintenance 20 66,666,667
Valbury IMS Maintenance 3,333,333
YKKBI SIAP 2016-2017 78,750,000
YKKBI SIAP 2017-2018 15,750,000
Installment
Bank QNB Indonesia WMS 720,000,000
MayBank IMS 1,200,000,000
Bank & Bank Custody

Bank CIMB Niaga WMS 1,500,000,000
Bank CIMB Niaga WMS 181,818
Product Amount
Bank CIMB Niaga WMS 218,000,000
Bank QNB Indonesia WMS II - RBS 116,000,000
Bank Ganesha WMS (Mutual Fund, R 122,762,500
Bank ICBC 526,125,000
BTPN WMS III 142,000,000
BTPN RBS 950,000,000
BTPN Bank RDN 451,800,000
BTPN CR Bank RDN 36,910,000
Insurance & Pension Plan

AJB Syariah IMS SIAP IMS SIAP 67,800,000
Asuransi Astra Buana Penambahan Report 10,000,000
Asuransi BRI SIAP 173,400,000
Asuransi Jiwasraya IMS 66,360,000
Asuransi Tokio Marine 628,925,000
Asuransi Wana Artha Life SIAP IMS 218,600,000
BPJS Kesehatan SIAP SIAR 244,600,000
MI & RDO
AXA Services Indonesia CR AMMI 135,000,000
BNP Paribas BNP SIAP S-Invest 140,870,875
CIMB Princepel Asset Management Module POJK 71,750,000
Danareksa IMS 1,900,000,000
Danareksa RMS 250,000,000
Insight AM 1,504,250,000
MayBank RDO 82,500,000
MNC Asset Mgmt SIAP 427,235,000
Raha Asset Management SIAP SIAR 90,000,000
Raha Asset Management SIAP SIAR 15,000,000
RHB OSK Asset Management Change Request NF 287,500,000
Trimegah Asset Management Upgrade SIAR 425,000,000
Trimegah Asset Management Upgrade SIAP 200,000,000
Trimegah Asset Management Integration SIAP to S 212,750,000
Change Request
Bank Permata SIAR PNET 5,000,000
Bank Permata Penambahan SKU Mut 11,900,000
BNI Asset Management CR Cut off 23,400,000
BNI Asset Management Data Reconciliation 35,000,000
BNP Paribas CR IMS SIAR - KYC 161,500,000
Henan Putihrai Asset Management Penambahan Report 6,000,000
Majoris Integration SIAP to S 15,000,000
Majoris training OMS dan Co 10,000,000
RHB OSK Asset Management Training Report Build 5,000,000
RHB OSK Asset Management CR perubahan templa 5,000,000
RHB OSK Asset Management CR Customization new 10,000,000
RHB OSK Asset Management CR AVG unit Cost 15,000,000
Sequis Asset Management integration SIAP to S 15,000,000
Trimegah Asset Management FFS and Graphic Des 9,000,000
Trimegah Asset Management pekerjaan Rekon 50,000,000
Overseas
Product Amount
Global Halal Exchange Project Place Solutio 543,461,140
Others
Pekerjaan Umum Server 80,000,000
Putra Sampoerna Foundation KSI 80,000,000
Total Revenue 16,365,528,537

Project Owner Kategori Type Product
Pekerjaan Umum Others Implementation Server
Putra Sampoerna Foundation Others KSI
Total
Classification:
1. Low No Write of in 2017. The project is still on and one or more
2. Medium No Write of in 2017, but planned to be write of in 2018. Th
3. High Will be Write of in 2017. 1). The project is terminated with s
Adjustment
Other Expense 3,584,479,229
Revenue - Local Project 150,500,000
Unbilled (3,734,979,229)
Bikin movement Unbilled. Harusnya klop dgn nilai invoice di 2017. Addition di net dgn w
Perhitungan CIT. Non taxable expense
Impairment unbilled 3,734,979,229

Impairment tax2016 - 1,225,664,672
Net Impairment cost 2,509,314,557
Perhitungan pajak, rekon revenue sbg temporer diference
R&D :
Bikin berita acara per 2017 harus uda ada yg pindah ke FA
Unbilled Balance 1st Date record Classification Subsequent Invoice Remarks
80,000,000 Mar-17 3. High cancelled
80,000,000 Mar-17 3. High Double book
Err:508
ct is still on and one or more payments are made in 2017 or the clients are willingly stated that the project is still on.
ed to be write of in 2018. The clients, with some persuasion are willing to write a statement that this project is still on.
e project is terminated with some payments are made. 2). The project is terminated or never started and no payments are made. 3). Doub
2017. Addition di net dgn writeof.

Remaining Cash
80,000,000
80,000,000
Err:508
payments are made. 3). Double booking are made

Dear Pak Win,
Ini tambahan adjustment forex utk AR.
Go Halal revaluation :
Original Currency Rate in IDR
113000 3335.31 376.890.030
50050 3335.31 166.932.266
Total 543.822.296
Per TB 543.461.140
Dif 361.156
Adjustement
Db. AR - overseas 361.156
Cr. Gain / loss forex (361.156)
Regards,
Dewi
Capitalized 2016 % in
complete Capitalized in % complete in Total in 2017
2016 2017 2017
1. SIAP 60,724,852 5% 441,629,985 100% 502,354,837
2. SIAR 607,248,521 53% 753,534,395 100% 1,360,782,916
3. OMS 91,087,278 8% 227,443,376 100% 318,530,654
4. Compliance 15,181,213 1% 16,645,181 100% 31,826,395
5. AML 7,590,607 1% 36,113,300 100% 43,703,907
6. FFS 45,543,639 4% 9,844,297 55,387,936
7. RBS 139,738,491 139,738,491
8. Bank Assurance 23,042,250 100% 23,042,250
9. RDO Web 113,859,098 10% 194,313,380 100% 308,172,477
10. RDO Mobile Android 45,543,639 4% 163,088,654 100% 208,632,293
11. RDO Mobile iOS 1,850,608 1,850,608
12. S-Invest SIAR 30,362,426 3% 153,303,489 100% 183,665,915
13. S-Invest SIAP 7,590,607 1% 3,078,030 100% 10,668,636
14. CRM 7,590,607 1% 88,112,035 95,702,641
15. Front Accounting 30,362,426 3% 34,551,291 64,913,717
16. UIGen 45,543,639 4% 15,603,785 100% 61,147,424
17. File Target 22,771,820 2% 2,550,511 100% 25,322,330
18. SSO 15,181,213 1% 268,148 100% 15,449,362
Total 1,146,181,583 2,304,711,205 3,450,892,788
Yg uda done di 2017 IMS 1,594,190,110

WMS 982,304,515
RDO 516,804,770
Total move to FA 3,093,299,396
Reclass:
FA - Software 3,093,299,396
R&D - 3,093,299,396
IMS WMS RDO Product Detail Amount
100% IMS 1. SIAP 502,354,837

40% 60% 2. SIAR 544,313,166
100% 3. OMS 318,530,654
100% 4. Compliance 31,826,395
100% 5. AML 43,703,907
100% 6. FFS 55,387,936
100% 12. S-Invest SIAR 91,832,957
100% 13. S-Invest SIAP 10,668,636
100% 14. CRM 47,851,321
100% 15. Front Accounting 64,913,717
100% 16. UIGen 30,573,712
50% 50% 17. File Target 12,661,165
100% 18. SSO 7,724,681
50% 50%
100% WMS 2. SIAR 816,469,750
50% 50% 7. RBS 139,738,491
50% 50% 8. Bank Assurance 23,042,250
50% 50% 12. S-Invest SIAR 91,832,957
14. CRM 47,851,321
16. UIGen 30,573,712
17. File Target 12,661,165
18. SSO 7,724,681
RDO 9. RDO Web 308,172,477

10. RDO Mobile Android 208,632,293
11. RDO Mobile iOS 1,850,608
TOTAL
Total
1,762,343,084
1,169,894,327
518,655,378
3,450,892,788
31-Dec-17 Dividend 1,257,588,925
Century Software
31-Dec-17 Due to Holding Berhad
31-Dec-17 Due to Directors Hazairin
31-Dec-17 Due to Directors Boyke
31-Dec-17 Due to Directors Suryadi

Dividend declare on Nov 2017
754,553,355 Dividend declare on Nov 2017

Pelanggan Invoice Payment
No Kategori2 Invoice Number Due Date 7/31/2017
(Debtors) Date Date
4 TEB Overseas 5-Aug-15 00000020 4-Sep-15 (849)

152 censof Overseas 22-Jul-16 001/PT/LN/07/2016 29-Jul-16 (520)
158 Local
Asabri Project 26-Jul-16 143/PT/ARS/07/2016 2-Aug-16 (516)
259 Local
TRAM Project 10-Jan-17 010/PT/ARS/01/2017 17-Jan-17 (348)
281 Maintena
Asanusa nce 10-Feb-17 034/PT/ARS/02/2017 17-Feb-17 (317)
371 Local
Asanusa Project 18-Jul-17 126/PT/ARS/07/2017 1-Aug-17 (152)
391 Local
BNI AM Project 18-Aug-17 146/PT/ARS/08/2017 25-Aug-17 (128)
417 Local
BTPN Project 30-Sep-17 A01/PT/ARS/09/2017 30-Oct-17 (62)
419 Danareks Local
a Project 30-Sep-17 A03/PT/ARS/09/2017 30-Oct-17 (62)
420 Danareks Local
a Project 30-Sep-17 A04/PT/ARS/09/2017 30-Oct-17 (62)
421 Local
CIMB Project 30-Sep-17 A05/PT/ARS/09/2017 30-Oct-17 (62)
442 Local
CIMB Project 10-Nov-17 192/PT/ARS/11/2017 30-Nov-17 (31)
447 Wana Local
Artha Project 23-Nov-17 197/PT/ARS/11/2017 23-Dec-17 (8)
454 Local
BTPN Project 6-Dec-17 204/PT/ARS/12/2017 15-Dec-17 (16)
455 Maintena
RHB nce 13-Dec-17 205/PT/ARS/12/2017 20-Dec-17 (11)
456 Global
Halal Overseas 13-Dec-17 '00000001 27-Dec-17 (4)
457 Maintena
Batavia nce 15-Dec-17 206/PT/ARS/12/2017 22-Dec-17 (9)
458 Maintena
AAB nce 21-Dec-17 207/PT/ARS/12/2017 15-Jan-18 15
460 Syailendr Local
a Project 27-Dec-17 209/PT/ARS/12/2017 3-Jan-18 3
461 Syailendr Maintena
a nce 27-Dec-17 210/PT/ARS/12/2017 3-Jan-18 3
462 Maintena
Maybank nce 27-Dec-17 211/PT/ARS/12/2017 5-Jan-18 5
Total
Proposed Adjustment
Revenue - Local Project 1,718,555,000
AR - Local Project (1,718,555,000)
(Writeof AR which no supporting documents and based on confirmation reply)
Revenue - Overseas 494,668,114

AR - Overseas (494,668,114)
(Writeof AR which not collectible from 2015 & 2016)
Lama
Pembayar Amount Current 1-30 Days 31-60 Days 61-90 days
an
- Rp 67,585,000
- Rp 105,454,382
- Rp 105,454,382
- Rp 46,280,920
- Rp 86,707,965
- Rp 86,707,965
- Rp (3,522,500)
- Rp 9,720,000
- Rp 24,637,500
- Rp 54,000,000
- Rp 37,800,000
- Rp 950,000,000 Rp 950,000,000
- Rp 425,555,000 Rp 425,555,000
- Rp 125,000,000 Rp 125,000,000
- Rp 218,000,000 Rp 218,000,000
- Rp 17,636,364 Rp 17,636,364
- Rp 59,022,000 Rp 59,022,000
- Rp 438,600,000 Rp 438,600,000
- Rp 29,430,000 Rp 29,430,000
- Rp 543,461,140 Rp 543,461,140
- Rp 65,340,000 Rp 65,340,000
- Rp 16,233,750 Rp 16,233,750
- Rp 210,600,000 Rp 210,600,000
- Rp 280,800,000 Rp 280,800,000
- Rp 108,000,000 Rp 108,000,000
Rp 4,108,503,867
(1,718,555,000)
based on confirmation reply)
(494,668,114)
91-120 Days 121-180 Days
Rp 67,585,000
Rp 105,454,382
Rp 105,454,382
Rp 46,280,920
Rp 86,707,965
Rp 86,707,965
Rp (3,522,500)
Rp 9,720,000
Rp 24,637,500
Rp 54,000,000
Rp 37,800,000
Rp 620,825,614
yang lalu)
Dewi Afriyanti Pasaribu
ke saya, Deny, Rexon, Rasmin, Win

Dear Pak Win,
Mohon maap ada koreksi 1 adjustment

A.6. Utk CIMB tdk perlu di adjust karena
ternyata sudah diinvoice di Nov 2017 dan
sudah dibayarkan Jan 2018. Adjustment
menjadi seperti berikut :
A.6 Unbilled 1.500.555.000
AR - Local Project 1.500.555.000
(Writeoff AR which no
supporting documents and
based on confirmation reply).
Untuk disclosure pajaknya, mohon segera

menginfo ke saya setelah dapat keputusan
dari Pak Rexon. Kami dsni ikut keputusan
audit saja.
Regards,
Dewi
AR ini di reklass ke unbilled karena ini sudah invoice dan dibayarkan di 2018.
1.500.555.000 Kami akan memberikan supporting documents nya.
417 BTPN Rp 950.000.000
419 Danareksa Rp 425.555.000
420 Danareksa Rp 125.000.000
Rp 1.500.555.000

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Untuk Tahun yang berakhir 31 Desember 2017 dan 2016

Surat Pernyataan Direksi

Laporan Auditor Independen i - ii

Laporan Posisi Keuangan 1

Laporan Laba Rugi dan Pendapatan Komprehensif Lain 2

Laporan Perubahan Ekuitas 3

Laporan Arus Kas 4

Catatan Atas Laporan Keuangan 5 - 27

Director's Statement Letter

Independent Auditor's Report

Statements of Financial Position

Statements of Income and Other Comprehensive Income

Statements of Changes in Equity

Statements of Cash Flows

Notes to Financial Statements

No. EWR.RN-003/LAI/2018 No. EWR.R

Tanggung jawab auditor Auditor's responsibility

Penekanan Suatu Hal Emphasis of Matter

Jakarta, 06 Juni 2018 / Jakarta, June 6, 2018

Rexon Nainggolan, SE, Ak, MM, MAk, CPA, CA

The Stockholder's, Board of Commissioners and Directors

We have audited the financial statements of PT Praisindo Teknologi

Management's responsibility for the financial statements

Our responsibility is to express an opinion on these financial

An audit involves implementation of procedures to obtain audit

In our opinion, the financial statements mentioned above present

06 Juni 2018 / Jakarta, June 6, 2018

nggolan, SE, Ak, MM, MAk, CPA, CA

PT PRAISINDO TEKNOLOGI PT PRAISINDO TEKNOLO

JUMLAH ASET 23,091,857,056 ### TOTAL ASSE

LIABILITAS DAN EKUITAS LIABILITIES AND EQUI

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITI

JUMLAH LIABILITAS (7,366,075,148) ### TOTAL LIABILITI

LIABILITIES AND EQUITY

TOTAL LIABILITIES AND EQUITY

The accompanying notes to the financial statements form an

PT PRAISINDO TEKNOLOGI PT PRAISIND

PENDAPATAN BERSIH (12,562,964,311) 2j,18 15,708,854,687

BEBAN USAHA OPERAT

LABA USAHA 1,206,887,985 2,639,658,499 PROFIT FR

PENDAPATAN/ (BEBAN) LAIN-LAIN 2j,22 OTHER INCOM

LABA SEBELUM PAJAK PENGHASILAN 1,409,140,968 3,603,447,261

PAJAK PENGHASILAN CORPORA

(KERUGIAN)/PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE

PROFIT FROM OPERATING

OTHER INCOME/ (EXPENSES)

PROFIT BEFORE TAX

CORPORATE INCOME TAX

OTHER COMPREHENSIVE (LOSS)/ INCOME:

PT PRAISINDO TEKNOLOGI PT PRAISINDO TEKNOLO

Saldo per 1 Januari 2016 2,900,000,000 Balance as of January 1, 20

Laba tahun berjalan (1,969,109,458) (1,969,109,458) Profit current yea

Deviden 1,270,597,593 1,270,597,593 Dividen

Balance as of January 1, 2016

Profit current year

The accompanying notes to the financial statements form an

PT PRAISINDO TEKNOLOGI PT PRAISINDO TEKNOLO

PT PRAISINDO TEKNOLOGI PT PRAISINDO TEKNOLO

Cash flow from operating activities

Operating cash flows before changes in

Cash flows from financing activities

Net increase (decrease) on cash and cash