Disusun oleh
Muhammad Fikri (213402516448)
Daftar Isi
1. Analisis aset.........................................................................................................................................3
I. Aset lancar.......................................................................................................................................3
A. Arus dan setara kas......................................................................................................................3
B. Piutang usaha dan non usaha.....................................................................................................4
C. Pitang Retensi..............................................................................................................................6
D. Jumlah tagihan bruto pemberi kerja............................................................................................6
E. Persediaan...................................................................................................................................7
F. Biaya dibayar dimuka...................................................................................................................7
G. Pajak dibayar dimuka...................................................................................................................7
H. Proyek dalam pelaksanaan..........................................................................................................8
I. Aset lancar Lain-lain.....................................................................................................................8
II. Aset tidak lancar..............................................................................................................................8
A. Piutang retensi bagian tidak lancar..............................................................................................8
B. Aset tetap....................................................................................................................................9
C. Investasi jangka panjang............................................................................................................12
Biaya dibayar dimuka.........................................................................................................................12
D. Pajak dibayar dimuka.................................................................................................................13
E. Aset tidak lancar lain-lain...........................................................................................................13
Total aset...........................................................................................................................................13
2. Analisis Liabilitas................................................................................................................................13
I. Liabilitas jangka pendek.................................................................................................................13
A. Utang usaha...............................................................................................................................14
B. Utang Non-usaha.......................................................................................................................14
C. Jumlah tagihan bruto pemberi kerja..........................................................................................15
D. Utang pajak................................................................................................................................15
E. Pendapatan diterima dimuka....................................................................................................16
F. Akural........................................................................................................................................17
G. Pinjaman bank jangka pendek...................................................................................................17
H. Pinjaman dari pemegang saham................................................................................................18
I. Liabilitas sewa pembiayaan.......................................................................................................18
J. Pinjaman lain lain.......................................................................................................................18
K. Liabilitas imbalan kerja..............................................................................................................18
Jumlah liabilitas jangka pendek.........................................................................................................18
II. Liabilitas jangka panjang................................................................................................................19
A. Liabilitas sewa pembiayaaan.....................................................................................................19
B. Pinjaman lain-lain......................................................................................................................19
C. Liabilitas imbalan kerja..............................................................................................................19
Jumlah liabilitas jangka panjang........................................................................................................20
3. Analisis ekuitas..................................................................................................................................20
I Modal saham.................................................................................................................................20
A. Tahun 2020................................................................................................................................20
B. Tahun 2019................................................................................................................................20
II Tambahan modal disetor...............................................................................................................21
III Cadangan lain-lain.........................................................................................................................21
IV Saldo laba dicadangkan.................................................................................................................21
V Saldo laba belum dicadangkan......................................................................................................21
VI Selisih kurs dari penjabaran laporan keuangan.............................................................................22
VII Kepentingan non pengendali.....................................................................................................23
a. Pada tahun 2020........................................................................................................................23
b. Pada tahun 2019........................................................................................................................23
Analisis laporan keuangan
a) Analisis aset
b) Aset lancar
c) Arus dan setara kas
KAS DAN SETARA KAS 2020 2019
Kas 1,152 1,602
Kas pada bank 72,248 170,164
Deposito berjangka - 10,000
Jumlah 73,400 181,766
USD
Pihak berelasi
Rupiah - 43,372
- 6,902
B. Deposito berjangka
Pihak berelasi
Rupiah
Pihak berelasi
Pihak berelasi
Rupiah
Pihak ketiga
SGD - 6,748
Rupiah
g) Persediaan
Pada tanggal 31 desember 2020, nilai persediaan berupa alat berat dari entitas anak
sebesar Rp.44.983(pada desember : Rp.35.139)
Perseroan
Enitas anak
B. Aset tetap
m) Tahun 2020
Harga perolehan:
Kepemilikan langsung
Tanah 24,517 - 10,590 - - 35,107
Akumulasi penyusutan
Kepemilikan langsung
Harga perolehan:
Kepemilikan langsung
Tanah 24,517 24,517
Akumulasi penyusutan
Kepemilikan langsung
Total aset
Total aset pada tahun 2019 adalah 10,446,519,
Dan total aset pada tahun 2020 adalah 3,055,106 . Dengan demikian aset pada
perusahaan PT Acset Indonusa Tbk mengalami penurunan yang signifikan.
o) Analisis Liabilitas
A. Utang usaha
Pihak ketiga 2020 2019
Pihak berelasi
Rupiah
Jumlah utang usaha pihak ketiga dan pihak berelasi 712,111 4,835,276
B. Utang Non-usaha
Pihak ketiga 2020 2019
USD 7 -
Pihak berelasi
Rupiah
Jumlah utang usaha pihak non usaha pihak ketiga dan 231,708 185,045
pihak berelasi
D. Utang pajak
Pajak lain-lain
Perseroan
Pasal 4(2) 23,013 214,477
Enitas anak
USD - 10,078
Pihak berelasi
F. Akural
Akural 2020 2019
PT Bank BTPN Tbk *) Juli/ 2021 Fasilit 500,000 Tiga JIBO 205,00 350,000
as bulan dari R+ 0
pinjam setiap marji
an n
berula
ng
Rupiah
Pihak berelasi
B. Pinjaman lain-lain
Pinjaman lain lain 2020 2019
p) Analisis ekuitas
I Modal saham
A. Tahun 2020
2020
B. Tahun 2019
2019
Pada tanggal 31 Desember 2020 dan 2019, akumulasi cadangan wajib tersebut adalah
sejumlah Rp 14.000.