TUGAS PERTEMUAN 9

PENGANTAR PASAR MODAL

“Laporan Keuangan 3 Perusahaan Sejenis”

Kelompok 6 :

1. Kuraisin Hayoto 2019021039

2. Maulidya A. P 2019021016
3. Suci Maimunah W. 2019021006
4. Vina Ariyanti 2019021026
5. Dea Aulia Kusumah 2019021057
6. Yuanizha Tantyana 2019021028
7. Dewi Juliyanti 2019021019

JURUSAN MANAJEMEN
SEKOLAH TINGGI ILMU EKONOMI Y.A.I
LAPORAN KEUANGAN

1. PT Austindo Nusantara Jaya Tbk

 2. PT Argha Karya Prima Industry Tbk

DAN ENTITAS ANAKNYA

LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2018 dan 31 Desember 2017 (Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)

CONSOLIDATED STATEMENT OF
FINANCIAL POSITION

31 Maret 2018/ Catatan/ 31 Desember 2017/

March 31, 2018 Notes December 31, 2017

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS JANGKA PENDEK CURRENT LIABILITIES

Pinjaman bank jangka pendek 415.636.054 2t,15,33 370.198.838 Short-term bank loans
Utang usaha 2t,16,33 Trade payables
Pihak berelasi 137.188 2e,32 1.807 Related parties
Pihak ketiga 436.755.699 425.291.740 Third parties

Utang lain-lain 33.245.065 2t,17,33 29.223.092 Other payables

Utang pajak 806.220 2r,12c 1.425.663 Taxes payable
2k,2t
Beban akrual 28.698.626 18,20,33 25.454.396 Accrued expenses
Bagian pinjaman jangka panjang Current maturities of

yang jatuh tempo dalam satu tahun 103.766.195 2t,19,33 109.688.766 long-term borrowings

TOTAL LIABILITAS

Pinjaman jangka panjang - setelah

dikurangi bagian yang jatuh Long-term borrowings - net of

tempo dalam satu tahun 465.735.867 2t,19,33 448.378.049 current maturities

Liabilitas imbalan kerja setelah Employee benefits liability - net of

dikurangi bagian jangka pendek 31.537.551 2k,20 31.537.551 current portion

Liabilitas pajak tangguhan - neto 179.671.180 2r,12f 177.513.440 Deferred tax liabilities - net

JANGKA PENDEK TOTAL CURRENT LIABILITIES

1.019.045.047 961.284.302
TOTAL LIABILITAS
JANGKA PANJANG 676.944.598 657.429.040 TOTAL LONG-TERM LIABILITIES

TOTAL LIABILITAS 1.695.989.645 1.618.713.342 TOTAL LIABILITIES

EKUITAS EQUITY

Ekuitas yang Dapat Equity Attributable to

Diatribusikan
kepada Pemilik Entitas Induk Owners of the Parent Entity

Modal saham Share capital

Modal dasar - 2.000.000.000 Authorized -

2,000,000,000
saham dengan nilai nominal shares at par value of Rp500

Rp500 (angka penuh) per (full amount) per share

saham
Modal ditempatkan dan disetor Issued and fully paid -

penuh - 680.000.000 saham 340.000.000 22 340.000.000 680,000,000 shares

Tambahan modal disetor - neto 303.829.224 2m,23 303.829.224 Additional paid-in capital - net
Saham tresuri (79.566.944 ) 2n,22 (79.566.944) Treasury stock
Exchange rate differences
from
Selisih kurs karena penjabaran financial statement

laporan keuangan - setelah pajak 240.625.961 2b,2q,24 227.434.368 translation - net of tax

Kerugian pengukuran kembali Actuarial loss on re-

aktuaria measurement
dari liabilitas imbalan kerja - of employee benefits

setelah pajak (6.173.494 ) (6.173.494) liabilities - net of tax

Saldo laba Retained earnings

Telah ditentukan penggunaannya 22.500.000 30 22.500.000 Appropriated

Belum ditentukan penggunaannya 332.159.244 318.703.109 Unappropriated

Ekuitas yang Dapat Net Equity Attributable to

Diatribusikan
kepada Pemilik Entitas Induk 1.153.373.991 1.126.726.263 Owners of the Parent Entity
Neto

Kepentingan Nonpengendali (201.958 ) 2b,21 (113.772) Non-controlling Interests

EKUITAS NETO 1.153.172.033 1.126.612.491 NET EQUITY

TOTAL LIABILITAS DAN EKUITAS 2.849.161.678 2.745.325.833 TOTAL LIABILITIES AND EQUITY
 DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN
KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk periode 3 (tiga) bulan yang berakhir pada
tanggal-tanggal 31 Maret 2018 dan 2017
(Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain)
CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
For the period 3 (three) months ended
March 31, 2018 and 2017
(Expressed in thousands of Rupiah,
unless otherwise stated)

Catatan/
2018 Notes 2017

PENJUALAN NETO 606.908.213 2e,2p,25,32 531.711.327 NET SALES

BEBAN POKOK PENJUALAN 545.264.488 2e,2p,26,32 478.266.849 COST OF GOODS SOLD

LABA KOTOR 61.643.725 53.444.478 GROSS PROFIT

Beban penjualan (15.354.922 ) 2e,2p,27,32 (15.057.887) Selling expenses

Beban umum dan administrasi (14.966.800 ) 2e,2p,28,32 (12.532.296) General and administrative expenses
Pendapatan lain-lain - 2p 3.299.580 Other income
Beban lain-lain (2.687.352 ) 2p - Other expenses

LABA USAHA 28.634.651 29.153.875 OPERATING PROFIT

Beban keuangan (15.897.189 ) 2p,15,19 (14.289.173) Finance expense

Pendapatan keuangan - neto 190.521 2p 222.541 Finance income - net
Bagian laba neto entitas Equity in net earnings of
asosiasi - 2h,13 2.150.063 associated company

LABA SEBELUM PAJAK

PENGHASILAN 12.927.983 17.237.306 PROFIT BEFORE INCOME TAX

BEBAN PAJAK PENGHASILAN -

NETO 528.152 2r,12d (4.275.317) INCOME TAX EXPENSE - NET
PROFIT FOR THE PERIOD
13.456.135
LABA PERIODE BERJALAN 12.961.989

PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

Penghasilan (Rugi) Komprehensif Lain

yang akan Direklasifikasikan
menjadi Laba atau Rugi
pada Periode Berikutnya
Selisih kurs karena penjabaran
laporan keuangan
Efek pajak penghasilan terkait
Other Comprehensive Income (Loss)
to be Reclassified to Profit or Loss
in Subsequent Periods
Exchange rate differences from
13.103.407 2b,2q,24 (8.734.963) financial statement translation
- 725.995 Income tax effect
PENGHASILAN (RUGI)
KOMPREHENSIF OTHER COMPREHENSIVE

LAIN - SETELAH PAJAK 13.103.407 (8.008.968) INCOME (LOSS) - NET OF TAX

PENGHASILAN KOMPREHENSIF NET COMPREHENSIVE

PERIODE BERJALAN NETO 26.559.542 4.953.021 INCOME FOR THE PERIOD

PT ARGHA KARYA PRIMA INDUSTRY Tbk PT ARGHA KARYA PRIMA INDUSTRY Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARY
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan) AND OTHER COMPREHENSIVE INCOME (continued)
Untuk periode 3 (tiga) bulan yang berakhir pada For the period 3 (three) months ended tanggal-tanggal 31
Maret 2018 dan 2017 March 31, 2018 and 2017
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah, kecuali
dinyatakan lain) unless otherwise state
3. PT Trisula Textile Industries Tbk Dan Entitas Anak/ And Subsidiaries

ASET ASSETS

ASET LANCAR CURRENT

ASSETS

Kas dan setara kas 39.859.632.428 2f,g,h,4,32 Cash and cash

,33 44.619.482.9 equivalents
19

Aset keuangan lancar 11.850.000 2g,5,32, Other current

lainnya 33 192.363.834 financial assets

Piutang usaha - 2f,g,h,6,32 Trade receivables

,33

Pihak ketiga - bersih 112.524.230.670 Third parties - net

96.162.758.3
24

Pihak berelasi 986.448.088 2e,30 Related parties

3.884.536.38
5

Piutang lain-lain - 2f,g,7,32, Other receivables

33

Pihak ketiga 15.620.936.597 Third parties

11.992.097.7
91

Pihak berelasi 2.888.881.636 2e,30 Related parties

3.256.970.92
5

Persediaan 155.840.465.422 2i,8 Inventories

159.240.435.
281

Pajak dibayar di muka 9.016.432.480 2q,18a Prepaid taxes

9.125.155.06
3

Uang muka dan biaya 7.119.105.144 2m,9 Advances and

dibayar di muka 4.697.968.09 prepaid expenses
0
Jumlah Aset Lancar 343.867.982.465 Total Current
ASET TIDAK LANCAR 333.171.768. Assets
612 NON-CURRENT
Taksiran tagihan pajak 272.635.160 9.233.220.194 ASSETS
penghasilan
225.304.983 Estimated income
Aset pajak tangguhan - 272.635.160 tax refund
bersih - 9.233.220.19
4 Deferred tax assets
Aset imbalan kerja – net
karyawan
225.304.983 Employee benefit
Investasi pada entitas - assets
asosiasi -
126.942.318.393 Investment in
Aset tetap - setelah 275.000.000 associate entities
dikurangi akumulasi
penyusutan sebesar Rp Fixed assets - net of

153.718. 2q accumulateddepre
185.239 ciation of Rp
dan Rp 2q,18e 122.239.107.
143.255. 796 153,718,185,
20 239 and Rp
947.464
143,255,947,
2u,10 823.119.000
masing-masing pada tahun 464 as of
2017 dan
132.793.387. 2017 and 2016,
133 respectively
2016
Aset lain-lain 465.965.155.
Other assets
745
Jumlah Aset Tidak Total Non-Current
Lancar 2j,11 Assets TOTAL
JUMLAH ASET 2x,12 ASSETS

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman bank jangka pendek 116.466.892.277 2g,o,13,32,33 97.380.515.197 Short-term bank loans
Utang usaha 2g,h,14,32,33 Trade payables
Pihak ketiga 35.609.539.228 40.763.638.088 Third parties
Pihak berelasi - 2e,30 823.858.544 Related parties
Utang lain-lain 2g,15,32,33 Other payables
Pihak ketiga 26.897.405.387 23.017.479.057 Third parties
Pihak berelasi 3.309.564.515 2e,30 11.887.462.019 Related parties
Utang pajak 2.661.579.489 2q,18b 1.715.759.906 Taxes payable
Beban masih harus dibayar 6.628.884.479 16 5.516.893.100 Accrued expenses
Uang muka pelanggan 5.208.420.881 17 2.027.899.754 Advances from customers
Liabilitas jangka panjang yang Current maturities of
jatuh tempo dalam satu tahun: 2g,o,32,33 long-term liabilities:
Pinjaman bank jangka panjang 13 4.459.916.542 Long-term bank loans
Utang pembiayaan konsumen 19 141.869.656 Consumer finance payables
Jumlah Liabilitas Jangka Pendek 196.782.286.256 187.735.291.863 Total Current Liabilities

Liabilitas pajak tangguhan - bersih - 2q,18e 56.326.246 Deferred tax liabilities - net
Liabilitas jangka panjang setelah
dikurangi bagian yang jatuh tempo Long-term liabilities - net of
dalam satu tahun: 2g,o,32,33 current maturities:
 Pinjaman bank jangka panjang 13
17.529.166.817 19 18.613.972.160 Long-term bank loans
Utang pembiayaan konsumen 2r,20
99.441.030 7.126.763 Consumer finance payables
Liabilitas imbalan kerja karyawan
19.396.841.965 18.673.080.581 Employee benefits obligations
Jumlah Liabilitas Jangka Panjang
37.025.449.812 37.350.505.750 Total Non-Current Liabilities
JUMLAH LIABILITAS
233.807.736.068 225.085.797.613 TOTAL LIABILITIES

EKUITAS EQUITY
Ekuitas yang Dapat Diatribusikan Equity Attributable to Owners of the
kepada Pemilik Perusahaan Company
Modal saham - nilai nominal Rp 100
dan Rp 1.000.000 per saham Share capital - Rp 100 and Rp 1,000,000
masingmasing pada tanggal 31 par value per share as of Desember
Desember 2017 2017

Modal dasar - 2.000.000.000 dan Authorized – 2,000,000,000 and 200,000

200.000 saham masing- masing pada shares as of December 31, 2017 and
tanggal 31 Desember 2017 dan 2016 2016, respectively
Modal ditempatkan dan disetor

penuh - 1.450.000.000 dan Issued and fully paid –

115.000 saham masing- masing pada
tanggal 1,450,000,000 and 115,000
shares as of December 31, 2017
31 Desember 2017 dan 2016 145.000.000.000 21 145.000.000.000 and 2016, respectively
Tambahan modal disetor - bersih 22.909.804.878 2t,22 22.427.291.615 Additional paid-in capital – net
Selisih nilai atas perubahan ekuitas 40.907.766 Difference in value of changes in the
anak 47.542.257.205 subsidiaries
Saldo laba 40.907.766 Retained earnings
42.769.088.683 Accumulated of other comprehensive
losses -
Akumulasi kerugian komprehensif lain
(112.150.000) available securities for sale
- efek tersedia untuk dijual (112.150.000)

Sub-jumlah 215.380.819.849 210.125.138.064 Sub-total

Kepentingan non-pengendali 31.627.905.278 23 30.754.220.068 Non-controlling interests
JUMLAH EKUITAS 247.008.725.127 240.879.358.132 TOTAL EQUITY
JUMLAH LIABILITAS DAN
TOTAL LIABILITIES AND EQUITY
EKUITAS 480.816.461.195 465.965.155.745

- -
PT TRISULA TEXTILE INDUSTRIES Tbk DAN ENTITAS ANAK PT TRISULA TEXTILE INDUSTRIES Tbk AND
SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL
POSITION
31 Maret 2018 dan 31 Maret 2017 March 31, 2018 and March 31, 2017
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, except otherwise stated)

31 Maret 2018 Catatan / 31 Maret 2017

Notes
PENJUALAN BERSIH 91.119.851.666 2e,p,24 111.344.937.213 NET SALES BEBAN POKOK PENJUALAN 65.008.613.341 2e,p,25
88.187.752.474 COST OF GOOD SOLD
LABA KOTOR 26.111.238.325 23.157.184.739 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban penjualan dan pemasaran 3.122.065.662 2p,26 4.963.659.940 Selling and marketing expenses
Beban umum dan administrasi 13.679.287.148 2p,27 11.374.912.504 General and administrative expenses
 Jumlah Beban Usaha 16.801.352.810 16.338.572.444 Total Operating Expenses
LABA USAHA 9.309.885.515 6.818.612.295 PROFIT FROM OPERATIONS

PENGHASILAN (BEBAN) LAIN- LAIN OTHER INCOME (EXPENSES)

Penghasilan keuangan – bersih 230.886.042 28.371.759 Financial income - net
Pendapatan komisi - Commission income
Penghasilan dari penjualan sisa 2p Income from sale of
Produksi 198.993.156 182.431.708 scrap production
Keuntungan dari penjualan aset tetap - 2.727.273
bersih 75.444.119 Gain on sale of fixed assets - net
Pengampunan pajak - Tax amnesty
11
Penghasilan sewa tanah dan bangunan Revenue from rental of land and building
18d -

Pencadangan piutang tidak tertagih

(1.460.250) Allowance for doubtfull account
Bagian laba entitas asosiasi 81.781.366 Share of associate entity’s profit
6
Laba (rugi) atas selisih kurs – bersih Gain (loss) on diffence of exchange rate - net
10 (33.034.813)
(159.068.228)
Beban keuangan (3.167.613.798) Financial expenses
(3.768.874.992)
Lain-lain - bersih 630.954.007 Others – net
314.818.224
28
Jumlah Beban Lain-lain - Bersih (3.180.518.525) (2.203.125.902) Total Other Expenses - Net
LABA SEBELUM PAJAK
PENGHASILAN 6.129.366.990 4.615.486.393 PROFIT BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN 2q INCOME TAX BENEFIT
Kini (1.046.969.872) 18c (1.081.954.034) Current

5.082.397.118 (661.217.133)

5.082.397.118 3.954.269.260
Tangguhan 18e 420.736.901 Deferred
Jumlah Beban Pajak Penghasilan -
BersihTotal Income Tax Expense - Net

LABA BERSIH TAHUN BERJALAN