Kertas Kerja Review - 2022 New

PROFIL
KLIEN
NAMA PERUSAHAAN :
JENIS USAHA :
ALAMAT :
DIREKTUR UTAMA/PENANGGUNG JAWAB :
DIREKTUR OPERASIONAL (Jika Ada) :
TAHUN BUKU AWAL :
TAHUN BUKU AKHIR :
TAHUN BUKU KOMPARATIF :
REVIEWER
REVIEWER :
TANGGAL REVIEW :
PENANGGUNG JAWAB :
KETUA TIM :
ANGGOTA :
ANGGOTA :
STATUS KERTAS KERJA :

PROFIL
KLIEN
PT ASIA EARTH INDONESIA
MANAGEMENT VILLA
JALAN DESA SAWANGAN, LINGKUNGAN SAWANGAN, NUSA DUA, BALI
Elizabeth Citra Atmadja
Drs. I Wayan Witama
01 Januari 2022
31 Desember 2022
31 Desember 2021
REVIEWER
GREEN MANAGEMENT SOLUTION
25 November 2023
I Gusti Ngurah Utama Yasa, SE, Ak, CA, BKP
Luh Sukerti, S Tr.Ak
Ang Kansya Jeannita Kaniska, S.Tr.Ak
Ni Ketut Aprila Dewi
DRAFT
QnA
4.
5.
QnA
Mengapa ada saldo inventory yg minus?
Saldo retained earning per book 2020 by klien senilai Rp 648.816.070,43 ini kemana larinya? Karena posisi saldo laba ditahan
dan saldo laba per 2019 dan 2020 sbgai berikut
Hasil Reviu Sementara
1. Setelah dihitung ulang, saldo sewa dibayar dimuka berbeda dengan hasil perhitungan amortisasi per bulan. Kemungkinan ini dise
karena perbedaan saldo awal akibat AJE di reviu 2019 dan 2020, sebagai berikut:
Saldo akhir berdasarkan hasil reviu per 31 Des 2020

Saldo berdasarkan skedul amortisasi per 31 Des 2020
Reviu 2019 Skedul Amortiasi

Jurnal memunculkan sewa dibayar dimuka 39,120,000,000 39,120,000,000
Jurnal amortisasi sewa sblm 2019 11,736,000,000 13,040,000,000
Jurnal amortisasi sewa tahun 2019 1,304,000,000 1,304,000,000
saldo akhir 26,080,000,000 24,776,000,000
Reviu 2020 Skedul Amortiasi

Jurnal memunculkan sewa dibayar dimuka 39,120,000,000 39,120,000,000
Jurnal amortisasi sewa sblm 2020 13,040,000,000 14,344,000,000
Jurnal amortisasi sewa tahun 2020 1,304,000,000 1,304,000,000
saldo akhir 24,776,000,000 23,472,000,000
2. Akun dengan saldo minus

Kode Nama Akun Saldo
12500 PT Amanresorts Indonesia 1,324,618,418
12501 Amandari (Pt Villa Ayu) (9,421,714)
12511 Amanyara (Caicos Resorts Ltd) (5,670,682)
12545 Owner Villa 07 (56,174,928)
13012 Inventory - Dairy Product (39,625,190)
13070 Inventory - Cleaning Supplies (6,096,288)
13074 Inventory - Stationary Supplies (14,742,014)
13080 Inventory - Engineering Supp. (9,567,239)
13082 Inventory - Electrical Bulbs (2,518,160)
13087 Inventory - Electrical Supplies (6,256,650)
14013 Prepaid Insurance (66,115,037)
70130 Owner's Expense (1,181,634,194)
70121 Foreign Exchange Gain/(Loss) (62,328,367)
3. Belum ada penyusutan
4. Sewa belum diamortisasi (tetapi pastikan terlebih dahulu amortisasi 2020 dan 2019)
5. Ada pendapatan dari owner di akun owner expense

n amortisasi per bulan. Kemungkinan ini disebabkan
23,472,000,000
23,472,000,000
-
Selisih
1,304,000,000
Selisih
1,304,000,000
Perkiraan penyebab selisih
karena pengakuan amortiasi
sewa sebelum 2019
GENERAL LEDGER
TAHUN 2022
JANUARI KLIK DISINI

FEBRUARI KLIK DISINI
MARET KLIK DISINI
APRIL KLIK DISINI
MEI KLIK DISINI
JUNI KLIK DISINI
JULI KLIK DISINI
AGUSTUS KLIK DISINI
SEPTEMBER KLIK DISINI
OKTOBER KLIK DISINI
NOVEMBER KLIK DISINI
DESEMBER KLIK DISINI
PT ASIA EARTH INDONESIA STATUS
TRIAL BALANCE REVIEW DRAFT CONTROL BALANCE
Per. 31 Desember 2022 DB 19,757,424,391 SELISIH

(Disajikan dalam Rupiah, Kecuali dinyatakan lain) CR 19,757,424,391 (0) CONTROL ENDING BALANCE
Mutasi GL Tahun 2022

Adjustment Tahun 2022
Keterangan Saldo Per Book 2021 Januari Februari Maret April Mei Juni Juli Agustus September Oktober November Desember YTD
Debet Kredit Saldo Debet Kredit Saldo Debet Kredit Saldo Debet Kredit Saldo Debet Kredit Saldo Debet Kredit Saldo Debet Kredit Saldo Debet Kredit Saldo Debet Kredit Saldo Debet Kredit Saldo Debet Kredit Saldo Debet Kredit Saldo Debet Kredit Saldo Reff Debet Reff Kredit
1 2 3 4 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 53 54 55 56 57 60 61 62
ASSETS
CURRENT ASSETS
CASH ON HAND
- 10001 Petty Cash Villa 50,000,000 20,843,772 20,843,772 50,000,000 8,349,788 8,349,788 50,000,000 29,366,059 29,366,059 50,000,000 48,341,134 48,341,134 50,000,000 42,893,294 42,893,294 50,000,000 46,317,065 46,317,065 50,000,000 71,928,118 71,928,118 50,000,000 67,511,498 67,511,498 50,000,000 52,659,298 52,659,298 50,000,000 32,567,306 32,567,306 50,000,000 34,215,502 34,215,502 50,000,000 58,821,975 58,821,975 50,000,000 513,814,809 513,814,809 50,000,000 - - 50,000,000 50,000,000
- 10014 Undeposited Cash - - - - 125,000 125,000 - - - - - - - 5,500,000 5,500,000 - 902,850 195,000 707,850 58,010,000 58,717,850 - 6,000,000 6,000,000 - 8,411,700 8,411,700 - 29,590,278 29,590,278 - 5,499,450 5,499,450 - 3,000,000 3,000,000 - 117,039,278 117,039,278 - - - -
- 10015 Visitor Paid Out - - - - - - - - - - - - - - - - - - - - - - 29,580,000 29,580,000 - 6,875,000 6,875,000 - - - - - - - - - - 36,455,000 36,455,000 - - - -
Sub Total 50,000,000 20,843,772 20,843,772 50,000,000 8,474,788 8,474,788 50,000,000 29,366,059 29,366,059 50,000,000 48,341,134 48,341,134 50,000,000 48,393,294 48,393,294 50,000,000 47,219,915 46,512,065 50,707,850 129,938,118 130,645,968 50,000,000 103,091,498 103,091,498 50,000,000 67,945,998 67,945,998 50,000,000 62,157,584 62,157,584 50,000,000 39,714,952 39,714,952 50,000,000 61,821,975 61,821,975 50,000,000 667,309,087 667,309,087 50,000,000 50,000,000
CASH IN BANKS
- 11001 Bank Rakyat Indonesia Rupiah Acct. 348,575,515 942,244,973 1,113,308,296 177,512,192 820,290,325 969,465,065 28,337,451 1,803,710,730 1,582,263,560 249,784,622 1,437,041,786 1,390,701,103 296,125,306 1,865,737,081 1,988,033,551 173,828,835 1,607,277,409 1,624,097,517 157,008,726 2,269,185,704 1,767,490,947 658,703,484 2,499,788,679 3,048,654,847 109,837,316 3,961,763,671 2,627,962,125 1,443,638,862 1,597,552,314 2,538,714,920 502,476,256 3,456,735,019 2,169,784,730 1,789,426,545 1,555,245,327 2,824,708,263 519,963,609 23,816,573,017 23,645,184,923 519,963,609 - 6 519,963,604 519,963,604
- 11002 Bank Rakyat Indonesia Usd Acct. 12,318,712 566,676,990 525,672,239 53,323,463 638,658,580 687,048,806 4,933,237 1,932,261,693 1,623,893,335 313,301,595 2,023,498,994 802,266,895 1,534,533,695 86,346,052 809,874,798 811,004,950 1,466,602,042 1,406,720,590 870,886,402 322,843,131 195,620,571 998,108,962 451,854,642 181,611,887 1,268,351,717 540,943,111 560,810,775 1,248,484,054 609,096,110 650,802,442 1,206,777,722 1,141,776,257 104,786,080 2,243,767,899 908,514,174 316,105,478 2,836,176,595 10,689,071,779 7,865,213,896 2,836,176,595 A11 3 - 2,836,176,598 2,836,176,598
- 11003 Bank Mandiri (IDR) 17,595,682 2,600 17,598,282 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,600 17,598,282 - - - - -
- 11014 Niaga Rupiah Acct. (Villa) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 11015 Niaga Usd Acct. (Villa) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,713,300 (1,713,300) - - (1,713,300) - 1,713,300 (1,713,300) 1,713,300 - - -
- 11019 Credit Card Payments - 282,199,059 282,199,059 - 14,718,164 14,718,164 - 140,380,914 140,380,914 - 289,715,415 289,715,415 - 490,139,598 490,139,598 - 273,172,507 273,172,507 - 1,309,612,068 1,309,612,068 - 1,529,246,499 1,529,246,499 - 868,888,629 868,888,629 - 433,745,080 433,745,080 - 359,182,318 359,182,318 - 997,817,601 997,817,601 - 6,988,817,852 6,988,817,852 - - - - -
Sub Total 378,489,909 1,791,123,622 1,938,777,876 230,835,655 1,473,667,068 1,671,232,035 33,270,689 3,876,353,337 3,346,537,809 563,086,217 3,750,256,196 2,482,683,412 1,830,659,000 2,442,222,731 3,288,047,947 984,833,785 3,347,051,958 3,303,990,614 1,027,895,128 3,901,640,904 3,272,723,586 1,656,812,446 4,480,889,821 4,759,513,233 1,378,189,034 5,371,595,411 4,057,661,529 2,692,122,915 2,640,393,504 3,623,262,442 1,709,253,978 4,957,693,594 2,635,466,428 4,031,481,144 3,461,577,102 4,138,631,342 3,354,426,904 41,494,465,248 38,518,528,252 3,354,426,904 3,356,140,202
ACCOUNT RECEIVABLE
- 12000 Guest Ledger 359,001,204 340,036,209 699,037,413 - 261,518,993 124,092,133 137,426,860 82,032,033 212,035,894 7,422,999 989,282,186 802,032,648 194,672,537 1,054,584,549 1,204,954,240 44,302,846 703,523,233 392,448,629 355,377,450 2,083,088,116 2,238,700,593 199,764,973 3,239,928,202 2,952,612,089 487,081,086 3,063,382,120 3,231,707,361 318,755,845 972,529,543 1,213,692,582 77,592,806 2,006,625,457 1,721,250,975 362,967,288 3,864,468,741 2,046,673,603 2,180,762,426 18,660,999,382 16,839,238,160 2,180,762,426 - - 2,180,762,426
- 12010 City Ledger - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12040 American Express - 117,042,840 117,042,840 - - - - 53,470,383 53,470,383 - 205,021,012 205,021,012 - 158,220,743 158,220,743 - 145,055,922 145,055,922 - 796,333,055 583,519,669 212,813,386 416,532,440 625,488,951 3,856,875 335,500,532 326,241,457 13,115,950 283,925,921 297,041,871 - 309,898,816 309,898,816 - 603,044,057 518,352,963 84,691,094 3,424,045,721 3,339,354,627 84,691,094 - - 84,691,094
- 12050 Visa Card 28,070,291 136,479,895 141,710,307 22,839,878 14,972,700 20,203,112 17,609,466 90,099,810 95,330,222 12,379,054 37,952,212 37,952,212 12,379,054 241,324,867 241,324,867 12,379,054 104,209,033 104,209,033 12,379,054 665,549,996 665,549,996 12,379,054 748,245,523 749,054,559 11,570,018 394,462,745 398,314,931 7,717,832 127,509,766 130,275,977 4,951,621 50,566,765 53,042,576 2,475,810 71,686,512 74,162,322 - 2,683,059,824 2,711,130,115 - - - -
- 12060 Master Card - - - - - - - - - - 54,724,606 54,724,606 - 101,221,697 101,221,697 - 30,697,700 30,697,700 - 126,551,828 126,551,828 - 127,257,150 127,257,150 - 166,269,256 166,269,256 - 10,793,200 10,793,200 - 9,342,050 9,342,050 - 432,426,981 432,426,981 - 1,059,284,468 1,059,284,468 - - - -
- 12070 Diners Club - - - - - - - - - - - - - - - - - - - - 66,494,320 66,494,320 - - - - - - - - - - - - - 66,494,320 66,494,320 - - - -
- 12080 Bca Card - 34,990,610 34,990,610 - - - - - - - - - - - - - - 3,605,800 3,605,800 - - - - - - - 9,782,850 9,782,850 - - - - - - - 48,379,260 48,379,260 - - - -
- 12090 City Ledger Transfer - 1,161,600 - 1,161,600 - 1,161,600 - - - - 2,066,000 2,066,000 - - - - 220,000 220,000 - 4,559,050 - 4,559,050 3,848,675 5,059,050 3,348,675 - 240,000 3,108,675 - - 3,108,675 - - 3,108,675 - - 3,108,675 11,855,325 8,746,650 3,108,675 - - 3,108,675
- 12093 Advances To Vendors (0) - - (0) - - (0) - - (0) - - (0) - - (0) - - (0) - - (0) - - (0) - - (0) - - (0) - - (0) - - (0) - - (0) - - (0)
- 12094 Villa Project - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12095 Due From Asia Earth - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12097 Other Receivables - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12601 V01 - Due From Amanusa - Kevin C - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12602 V02 - Due From Amanusa - Irene Pr - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12603 V03 - Due From Amanusa - Liam / C - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12604 V04 - Due From Amanusa - Gordon - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12605 V05 - Working Capital- Pt. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12606 V06- Due From Amanusa - Oliviero Ro - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12607 V07 - Due From Amanusa - Jong W - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12608 V08- Due From Amanusa - Ae - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12609 V09- Due From Amanusa - Ae - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 12610 V10- Due From Amanusa - Zecha - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Sub Total 387,071,495 629,711,154 992,781,170 24,001,478 276,491,693 145,456,845 155,036,326 225,602,226 360,836,499 19,802,053 1,289,046,016 1,101,796,478 207,051,591 1,555,351,856 1,705,721,547 56,681,900 983,705,888 672,631,284 367,756,504 3,679,687,845 3,617,927,886 429,516,463 4,602,306,310 4,525,966,119 505,856,654 3,959,614,653 4,122,773,005 342,698,302 1,404,541,280 1,661,586,480 85,653,102 2,376,433,088 2,093,534,417 368,551,773 4,971,626,291 3,071,615,869 2,268,562,195 25,954,118,300 24,072,627,600 2,268,562,195 2,268,562,195
RECEIVABLES - RELATED PARTIES

- 12500 PT Amanresorts Indonesia - 167,118,896 112,153,256 54,965,640 175,566,327 93,489,993 137,041,974 618,116,587 154,616,423 600,542,139
- 22075 Reserve - Repl. Of Glassware - - - - - - - - - - - - - - - - 6,216,000 6,216,000 - 6,216,000 6,216,000 - - - - 10,477,512 10,477,512 - - - - 8,133,192 8,133,192 - - - - 31,042,704 31,042,704 - - - -
- 22076 Reserve - Repl. Of Silverware - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 22077 Reserve - Repl. Of Utensils - - - - - - - - - - 500,000 - (500,000) - - (500,000) - - (500,000) - - (500,000) - 500,000 - - - - - - - 640,000 640,000 - 785,000 785,000 - 1,925,000 1,925,000 - - - -
- 22078 Reserve - Repl. Of Uniforms - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Sub Total - - - - - - - - - - 500,000 - (500,000) 7,497,880 6,262,480 (1,735,400) 9,966,000 9,966,000 (1,735,400) 15,816,000 15,816,000 (1,735,400) 15,079,350 16,814,750 - 42,746,496 42,746,496 - 13,200,000 13,200,000 - 39,014,578 39,014,578 - 785,000 785,000 - - 144,605,304 144,605,304 - - -
DEPOSIT
- 23601 Deposit - Working Capital V-01 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 23028 Amanresort Technical Svc.Bv.- Tech - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Sub Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Total Current Liabilites 156,439,993,163 2,747,999,432 2,383,175,351 156,075,169,082 14,181,198,667 14,171,092,916 156,073,522,170 27,477,641,980 27,876,749,906 155,864,242,146 3,154,372,803 3,722,647,541 156,432,516,885 4,289,285,366 4,470,533,821 156,613,765,340 4,426,365,861 4,909,075,791 157,096,475,270 3,946,375,870 4,459,337,391 157,609,436,791 6,101,244,724 5,804,310,112 157,312,502,179 6,668,632,943 6,719,740,081 157,363,609,317 5,355,389,620 5,082,826,996 157,091,046,693 4,633,496,265 7,462,149,333 159,919,699,761 5,517,811,474 6,532,845,540 160,934,733,827 - 52,913,542,676 57,408,283,340 160,934,733,827 - 164,796,595,716 -
EKUITAS
MODAL SAHAM
- 00000 Asia Earth Limited 75,000,000 - - 75,000,000 - - 75,000,000 75,000,000 - - 75,000,000 - - 75,000,000 - - 75,000,000 - - 75,000,000 - - 75,000,000 - - 75,000,000 - - 75,000,000 - - 75,000,000 - - 75,000,000 - - 75,000,000 - - 75,000,000
- 00000 Asia Earth Hong Kong Limited 7,425,000,000 - - 7,425,000,000 - - 7,425,000,000 7,425,000,000 - - 7,425,000,000 - - 7,425,000,000 - - 7,425,000,000 - - 7,425,000,000 - - 7,425,000,000 - - 7,425,000,000 - - 7,425,000,000 - - 7,425,000,000 - - 7,425,000,000 - - 7,425,000,000 - - 7,425,000,000
- 24010 Retained Earnings B/F - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- 24040 Retained Earnings (56,642,830,254) - - (56,642,830,254) - - (56,642,830,254) (56,642,830,254) - - (56,642,830,254) - - (56,642,830,254) - - (56,642,830,254) - - (56,642,830,254) - - (56,642,830,254) - - (56,642,830,254) - - (56,642,830,254) - - (56,642,830,254) - - (56,642,830,254) - - (56,642,830,254) - - (56,642,830,254)
- 00000 Laba Periode Berjalan - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (9,336,051,381)
Total Ekuitas (49,142,830,254) - - (49,142,830,254) - - (49,142,830,254) - - (49,142,830,254) - - (49,142,830,254) - - (49,142,830,254) - - (49,142,830,254) - - (49,142,830,254) - - (49,142,830,254) - - (49,142,830,254) - - (49,142,830,254) - - (49,142,830,254) - - (49,142,830,254) - - - (49,142,830,254) - (58,478,881,636)
Total Liabilities and Equity 107,297,162,908 2,747,999,432 2,383,175,351 106,932,338,827 14,181,198,667 14,171,092,916 106,930,691,915 27,477,641,980 27,876,749,906 106,721,411,892 3,154,372,803 3,722,647,541 107,289,686,630 4,289,285,366 4,470,533,821 107,470,935,085 4,426,365,861 4,909,075,791 107,953,645,015 3,946,375,870 4,459,337,391 108,466,606,537 6,101,244,724 5,804,310,112 108,169,671,924 6,668,632,943 6,719,740,081 108,220,779,063 5,355,389,620 5,082,826,996 107,948,216,439 4,633,496,265 7,462,149,333 110,776,869,507 5,517,811,474 6,532,845,540 111,791,903,573 52,913,542,676 57,408,283,340 111,791,903,573 106,317,714,080 -
- (13.3) (13.3) (13.3) (13.3) (13.5) (13.5) (13.5) (13.5) (13.5) (13.5) (13.5) (13.5) (13.5) - - 0.0
JURNAL PENYESUAIAN
Periode Januari s.d Desember 2022
Tanggal No. AJE Akun Keterangan Debet Kredit
JURNAL PENYESUAIAN 2019 DAN 2020
70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 247,750,524

12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 41,291,754



70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 1,545,471,473







70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 1,011,343,448

Others liabilitas ( Penampungan) Menambahkan modal sesuai Akta 7,500,000,000

EKUITAS Menambahkan modal sesuai Akta 7,500,000,000
17010 - BUILDINGS Menyesuaikan Aset Sesuai Dengan SPT Tahu 135,361,530,240

Others liabilitas ( Penampungan) Menyesuaikan Aset Sesuai Dengan SPT Tahunan 2018 135,361,530,240
17040 - FURNITURE FITTING & EQUIPM Menyesuaikan Aset Sesuai Dengan SPT Tahu 13,910,337,459
17020 - MACHINERY & TOOLS Menyesuaikan Aset Sesuai Dengan SPT Tahu 10,714,739,910
17050 - COMPUTER HARDWARE Menyesuaikan Aset Sesuai Dengan SPT Tahu 1,091,976,055
Others liabilitas ( Penampungan) Menyesuaikan Aset Sesuai Dengan SPT Tahu 35,535,617,938
Akumulasi Buldings Menyesuaikan Aset Sesuai Dengan SPT Tahunan 2018 35,535,617,938
Akumulasi Furniture Fitting & Equipment Menyesuaikan Aset Sesuai Dengan SPT Tahunan 2018 13,910,337,459
Akumulasi Machinery & Tools Menyesuaikan Aset Sesuai Dengan SPT Tahunan 2018 8,751,445,706
Akumulasi Computer Hardware Menyesuaikan Aset Sesuai Dengan SPT Tahunan 2018 1,094,120,430
Others liabilitas ( Penampungan) Menyesuaikan Aset Sesuai Dengan SPT Tahu 1,625,000
Akumulasi VEHICLES Menyesuaikan Aset Sesuai Dengan SPT Tahunan 2018 1,625,000
24040 - RETAINED EARNINGS Jurnal Penyusutan tahun 2019 7,543,430,934

Akumulasi Buldings Jurnal Penyusutan tahun 2019 6,774,509,012
Akumulasi Machinery & Tools Jurnal Penyusutan tahun 2019 743,194,672
Akumulasi Furniture Fitting & Equipment Jurnal Penyusutan tahun 2019 1,938,500
Akumulasi Computer Hardware Jurnal Penyusutan tahun 2019 4,288,750
Akumulasi Vehicles Jurnal Penyusutan tahun 2019 19,500,000
14013 - PREPAID INSURANCE Pendapatan Klaim Asuransi 146,313,195

Other Income Pendapatan Klaim Asuransi 146,313,195
14013 - PREPAID INSURANCE Menjurnal Pendapatan Asuransi tahun 2018 2,334,223,914

24040 - RETAINED EARNINGS Menjurnal Pendapatan Asuransi tahun 2018 2,334,223,914
Beban Penyusutan Jurnal Penyusutan tahun 2020 7,543,430,934

Akumulasi Buldings Jurnal Penyusutan tahun 2020 6,774,509,012
Akumulasi Machinery & Tools Jurnal Penyusutan tahun 2020 743,194,672
Akumulasi Furniture Fitting & Equipment Jurnal Penyusutan tahun 2020 1,938,500
Akumulasi Computer Hardware Jurnal Penyusutan tahun 2020 4,288,750
Akumulasi Vehicles Jurnal Penyusutan tahun 2020 19,500,000
12539 - VILLA 5 (Aman Resorts) Mereclas Akun Minus 45,444,978

12540 - OWNER VILLA 01 Mereclas Akun Minus 400,991,388
12545 - OWNER VILLA 07 Mereclas Akun Minus 1,204,459,410
23601 - DEPOSIT - WORKING CAPITAL VMereclas Akun Minus 400,991,388
23607 - DEPOSIT - WORKING CAPITAL VMereclas Akun Minus 1,204,459,410
RESERVE - REPL. OF LINEN HK Mereclas Akun Minus 7,470,000

RESERVE - REPL. OF GLASSWARE Mereclas Akun Minus 6,181,450
RESERVE - REPL. OF SILVERWARE Mereclas Akun Minus 1,539,000
RESERVE - REPL. OF UTENSILS Mereclas Akun Minus 4,185,000
22073 - RESERVE - REPL. OF LINEN HK Mereclas Akun Minus 7,470,000
22075 - RESERVE - REPL. OF GLASSW Mereclas Akun Minus 6,181,450
22076 - RESERVE - REPL. OF SILVERW Mereclas Akun Minus 1,539,000
22077 - RESERVE - REPL. OF UTENSILS Mereclas Akun Minus 4,185,000
12500 - PT AMANRESORTS INDONESIA Mereclas Akun Minus 2,441,014,613

12502 - AMANKILA (PT NIR) Mereclas Akun Minus 6,406,515
PT AMANRESORTS INDONESIA Mereclas Akun Minus 2,441,014,613
AMANKILA (PT NIR) Mereclas Akun Minus 6,406,515
Sewa Dibayar Dimuka Penyesuaian Sewa 39,120,000,000

Liabilitas Lainnya Penyesuaian Sewa 39,120,000,000
Laba Ditahan Penyesuaian Sewa 13,040,000,000

Beban Sewa Penyesuaian Sewa 1,304,000,000

JURNAL PENYESUAIAN 2021

31-Jan 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 559,574,633
31-Jan 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 93,262,439
28-Feb 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 636,909,408
28-Feb 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 106,151,568
31-Mar 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 642,380,702
31-Mar 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 107,063,450
30-Apr 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 646,131,550
30-Apr 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 107,688,592
31-May 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 642,964,892
31-May 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 107,160,815
30-Jun 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 678,318,302
30-Jun 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 113,053,050
A1
31-Jul 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 711,948,784
31-Jul 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 118,658,131
A1
31-Aug 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 681,364,662
31-Aug 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 113,560,777
30-Sep 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 685,359,863
30-Sep 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 114,226,644
31-Oct 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 645,478,351
31-Oct 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 107,579,725
30-Nov 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 676,622,125
30-Nov 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 112,770,354
31-Dec 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 461,577,583
31-Dec 12540 - OWNER VILLA 01 Menjurnal Balik pendapatan dari Owner 76,929,597
31-Dec Depreciation & Amortization Jurnal Penyusutan tahun 2021 7,279,278,623

31-Dec Akumulasi Buldings Jurnal Penyusutan tahun 2021 6,774,509,012
31-Dec Akumulasi Machinery & Tools Jurnal Penyusutan tahun 2021 479,042,361
A2
31-Dec Akumulasi Furniture Fitting & Equipment Jurnal Penyusutan tahun 2021 1,938,500
31-Dec Akumulasi Computer Hardware Jurnal Penyusutan tahun 2021 4,288,750
31-Dec Akumulasi Vehicles Jurnal Penyusutan tahun 2021 19,500,000
31-Dec Beban Sewa Penyesuaian Sewa 2021 1,304,000,000

A3
31-Dec Sewa Dibayar Dimuka Penyesuaian Sewa 2021 1,304,000,000
31-Dec 11002 - Bank Rakyat Indonesia Usd Acct. Jurnal Penyesuaian atas selisih kurs Bank BRI 6
A4
31-Dec 70121 - Foreign Exchange Gain/(Loss) Jurnal Penyesuaian atas selisih kurs Bank BRI USD 6
31-Dec 12540 - OWNER VILLA 01 Mereclas Akun Minus 1,762,756,523
A5
31-Dec A5 12543 - OWNER VILLA 05 Mereclas Akun Minus 1,212,739,901
31-Dec 12545 - OWNER VILLA 07 Mereclas Akun Minus 953,385,493
31-Dec Other Liabilities Mereclas Akun Minus 7,538,631,083
31-Dec 12500 - PT AMANRESORTS INDONESIA Mereclas Akun Minus 117,384,930

A6
31-Dec PT AMANRESORTS INDONESIA Mereclas Akun Minus 117,384,930
31-Dec 12502 - AMANKILA (PT NIR) Mereclas Akun Minus 19,711,335

A7
31-Dec AMANKILA (PT NIR) Mereclas Akun Minus 19,711,335
31-Dec 12514 - Amanjiwo-Pt Jawa Express AmandMereclas Akun Minus 9,517,272

A8
31-Dec Amanjiwo-Pt Jawa Express Amanda Indah Mereclas Akun Minus 9,517,272
31-Dec Other Liabilities Koreksi pencatatan PB1 sesuai SPTPD 95,380,211

A9
31-Dec 20070 - Witholding - Reconstruction Tax-P Koreksi pencatatan PB1 sesuai SPTPD 95,380,211
31-Dec Miscellaneous Menutup rekening Niaga Usd Acct. (Villa) 1,713,300

A10
31-Dec 11015- Niaga Usd Acct. (Villa) Menutup rekening Niaga Usd Acct. (Villa) 1,713,300
31-Dec 70055 - Interest On Current Accounts Penyesuaian bunga dan pajak giro 1,481,562
31-Dec Tax on Current Accounts Penyesuaian bunga dan pajak giro 504,058
A11
31-Dec Bank Service Charge Penyesuaian bunga dan pajak giro 541,948
31-Dec 22073 - Reserve - Repl. Of Linen Hk Reklasifikasi akun persediaan yg minus 7,470,000
31-Dec 22075 - Reserve - Repl. Of Glassware Reklasifikasi akun persediaan yg minus 6,181,450
31-Dec 22076 - Reserve - Repl. Of Silverware Reklasifikasi akun persediaan yg minus 1,539,000
31-Dec 22077 - Reserve - Repl. Of Utensils Reklasifikasi akun persediaan yg minus 4,185,000
A12
31-Dec Reserve-Repl.Oflinenhk Reklasifikasi akun persediaan yg minus 7,470,000
31-Dec Reserve-Repl.Ofglassware Reklasifikasi akun persediaan yg minus 6,181,450
31-Dec Reserve-Repl.Ofsilverware Reklasifikasi akun persediaan yg minus 1,539,000
31-Dec Reserve-Repl.Ofutensils Reklasifikasi akun persediaan yg minus 4,185,000
31-Dec Security Reklas pembayaran security Januari 64,107,683

31-Dec Security Reklas pembayaran security februari 64,107,683
31-Dec Security Reklas pembayaran security maret 64,107,683
31-Dec Security Reklas pembayaran security april 64,107,683
31-Dec Security Reklas pembayaran security mei 64,107,692
31-Dec Security Reklas pembayaran security Juni 64,107,692
31-Dec A13 Security Reklas pembayaran security Juli 64,107,692
31-Dec Security Reklas pembayaran security agustus 64,107,692
31-Dec Security Reklas pembayaran security september 64,107,692
31-Dec Security Reklas pembayaran security oktober 64,107,692
31-Dec Security Reklas pembayaran security november 64,107,692
31-Dec Security Reklas pembayaran security desember 64,107,692
31-Dec 6110 - Miscellanous Reklasifikasi Pembayaran Jasa Kemanan 769,292,265
31-Dec 23601 - DEPOSIT - WORKING CAPITAL VReklasifikasi Pendapatan Modal Diterima Dimuka 818,891,388
31-Dec A14 23606 - DEPOSIT - WORKING CAPITAL VReklasifikasi Pendapatan Modal Diterima Dimuka 830,969,618
A14
31-Dec 23607 - DEPOSIT - WORKING CAPITAL VReklasifikasi Pendapatan Modal Diterima Dimuka 1,622,359,410
31-Dec 23027 - DEPOSIT - WORKING CAPITAL VReklasifikasi Pendapatan Modal Diterima Dimuka 1,240,755,691
31-Dec Other Liabilities Reklasifikasi Pendapatan Modal Diterima Dimuka ke Liabilitas Lainnya 6,155,968,087
JURNAL PENYESUAIAN 2022
12501-Amandari (Pt Villa Ayu) Mereclas Akun Minus 9,421,714

A1
Amandari (Pt Villa Ayu) Mereclas Akun Minus 9,421,714
12511-Amanyara (Caicos Resorts Ltd) Mereclas Akun Minus 5,670,682

A2
Amanyara (Caicos Resorts Ltd) Mereclas Akun Minus 5,670,682
31-Jan 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 586,945,648
28-Feb 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 599,432,901
31-Mar 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 723,490,507
30-Apr 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 476,751,023
31-May 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 439,859,273
30-Jun 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 625,995,917
A3
31-Jul 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 180,627,325
A3
31-Aug 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 747,631,720
30-Sep 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 604,234,615
31-Oct 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 578,465,396
30-Nov 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 220,267,546
31-Dec 70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 1,083,612,042
31-Dec 20070 - Witholding - Reconstruction Tax-P Koreksi pencatatan PB1 sesuai SPTPD 95,380,213
A4
31-Dec Others liabilitas ( Penampungan) Koreksi pencatatan PB1 sesuai SPTPD 95,380,213
31-Dec Beban Sewa Penyesuaian Sewa 2022 1,304,000,000

A5
31-Dec Sewa Dibayar Dimuka Penyesuaian Sewa 2022 1,304,000,000
28-Feb 17010 - Buildings Penambahan Aset Tetap Buliding 6,200,000

A6
28-Feb 12541 - OWNER VILLA 02 Penambahan Aset Tetap Buliding 6,200,000
31-Dec 17020 - Machinery & Tools Penambahan Aset Tetap Machinery & Tools 353,168,109
31-Dec 17050 - Computer Hardware Penambahan Aset Tetap Computer 46,617,975
31-Dec A7 17060 - Vehicles Penambahan Aset Tetap Vehicles 19,750,000
31-Dec 17073 - OPERATING EQUIPMENT - LINEPenambahan Aset Tetap Operating Equipment 41,621,180
31-Dec 20000 - ACCOUNT PAYABLE CONTROL Penambahan Aset Tetap 2022 461,157,264
31-Dec Depreciation & Amortization Jurnal Penyusutan tahun 2022 6,839,197,274

31-Dec Akumulasi Buldings Jurnal Penyusutan tahun 2022 6,772,713,595
31-Dec Akumulasi Machinery & Tools Jurnal Penyusutan tahun 2022 32,578,806
A8
31-Dec A8 Akumulasi Furniture Fitting & Equipment Jurnal Penyusutan tahun 2022 1,938,500
31-Dec Akumulasi Computer Hardware Jurnal Penyusutan tahun 2022 8,119,206
31-Dec Akumulasi Vehicles Jurnal Penyusutan tahun 2022 19,109,375
31-Dec Akumulasi Operating Equipment Jurnal Penyusutan tahun 2022 4,737,791

31-Dec A9 12543 - OWNER VILLA 05 Mereclas Akun Minus 603,089,273
31-Dec Others liabilitas ( Penampungan) Mereclas Akun Minus 3,846,769,493
31-Dec Tax on Current Accounts Penyesuaian bunga dan pajak giro 1,866,780
A10
31-Dec Bank Service Charge Penyesuaian bunga dan pajak giro 14,030
31-Dec 11002 - Bank Rakyat Indonesia Usd Acct. Jurnal Penyesuaian atas selisih kurs Bank BRI 3
A11
31-Dec 70121 - Foreign Exchange Gain/(Loss) Jurnal Penyesuaian atas selisih kurs Bank BRI USD 3
31-Dec Security Reklas pembayaran security Januari 64,892,072

31-Dec Security Reklas pembayaran security februari 64,892,072
31-Dec Security Reklas pembayaran security maret 64,892,072
31-Dec Security Reklas pembayaran security april 64,882,678
31-Dec Security Reklas pembayaran security mei 64,882,678
31-Dec Security Reklas pembayaran security Juni 64,882,674
31-Dec A12 Security Reklas pembayaran security Juli 64,882,674
31-Dec Security Reklas pembayaran security agustus 64,882,674
31-Dec Security Reklas pembayaran security september 64,882,674
31-Dec Security Reklas pembayaran security oktober 64,882,674
31-Dec Security Reklas pembayaran security november 64,882,674
31-Dec Security Reklas pembayaran security desember 64,882,674
31-Dec 6110 - Miscellanous Reklasifikasi Pembayaran Jasa Kemanan 778,620,288
31-Dec 11015- Niaga Usd Acct. (Villa) Menutup rekening Niaga Usd Acct. (Villa) 1,713,300
A13
31-Dec 6110 - Miscellanous Menutup rekening Niaga Usd Acct. (Villa) 1,713,300
31-Dec 70121 - Foreign Exchange Gain/(Loss) Jurnal Penyesuaian atas selisih bank BRI 6
A14
31-Dec 11001 - Bank Rakyat Indonesia Rupiah AccJurnal Penyesuaian atas selisih bank BRI 6
DAFTAR ASET TETAP DAN PENYUSUTAN
AKM. HARGA AKM. HARGA AKM.

NILAI BUKU MUTASI PEROLEHAN 2021 MUTASI PENYUSUTAN NILAI BUKU MUTASI PEROLEHAN 2022 MUTASI PENYUSUTAN NILAI BUKU
HARGA PEROLEHAN PENYUSUTAN PEROLEHAN PENYUSUTAN PEROLEHAN PENYUSUTAN
NO NAMA ASET TETAP TANGGAL UMUR TARIF
S.D 31 DES 20 31 DES 20 + - TAHUN 2021 + - S.D 31 DES 2021 31 DES 21 + - TAHUN 2022 + - S.D 31 DES 2022 31 DES 22
I BUILDINGS
1 Building Oct - 13 135,361,530,240 20 5% 49,068,554,712 86,292,975,528 - - 135,361,530,240 6,768,076,512 - 55,836,631,224 79,524,899,016 - - 135,361,530,240 - 1
2 Pengerjaan konstruksi AMAN VILLA SIGN Jul - 18 25,730,000 4 25% 16,081,250 9,648,750 - - 25,730,000 6,432,500 - 22,513,750 3,216,250 - - 25,730,000 - - 16,081,250 9,648,750
SUB TOTAL 135,387,260,240 49,084,635,962 86,302,624,278 - - 135,387,260,240 6,774,509,012 - 55,859,144,974 79,528,115,266 - - 135,387,260,240 - 1 - 16,081,250 9,648,750
II MACHINERY & TOOLS

1 Furniture Oct - 13 13,910,337,459 4 25% 13,910,337,459 - - - 13,910,337,459 - - 13,910,337,459 - - - 13,910,337,459 - - 13,910,337,459 -
2 AC Daikin and Wine chiller Aug - 19 2,850,000 4 25% 1,425,000 1,425,000 - - 2,850,000 - - 1,425,000 1,425,000 - - 2,850,000 - - 1,425,000 1,425,000
SUB TOTAL 13,913,187,459 13,911,762,459 1,425,000 - - 13,913,187,459 - - 13,911,762,459 1,425,000 - - 13,913,187,459 - - 13,911,762,459 1,425,000
III FURNITURE FITTING & EQUIPMENT

1 Operating Equipment Oct - 13 2,864,150,572 4 25% 2,864,150,572 - - - 2,864,150,572 - - 2,864,150,572 - - - 2,864,150,572 - - 2,864,150,572 -
2 Kitchen Equipment Oct - 13 2,139,188,018 4 25% 2,139,188,018 - - - 2,139,188,018 - - 2,139,188,018 - - - 2,139,188,018 - - 2,139,188,018 -
3 Lighting and Lights Oct - 13 2,933,650,677 8 13% 2,687,957,433 245,693,244 - - 2,933,650,677 - - 2,687,957,433 245,693,244 - - 2,933,650,677 - - 2,687,957,433 245,693,244
4 Sanitary Fittings Oct - 13 2,386,208,442 8 13% 2,186,363,485 199,844,957 - - 2,386,208,442 - - 2,186,363,485 199,844,957 - - 2,386,208,442 - - 2,186,363,485 199,844,957
5 Pool Equipment Oct - 13 391,542,201 8 13% 358,750,541 32,791,660 - - 391,542,201 - - 358,750,541 32,791,660 - - 391,542,201 - - 358,750,541 32,791,660
6 Mothercare baby coat Aug - 19 7,754,000 4 25% 3,877,000 3,877,000 - - 7,754,000 - - 3,877,000 3,877,000 - - 7,754,000 - - 3,877,000 3,877,000
SUB TOTAL 10,722,493,910 10,240,287,049 482,206,861 - - 10,722,493,910 - - 10,240,287,049 482,206,861 - - 10,722,493,910 - - 10,240,287,049 482,206,861
IV COMPUTER HARDWARE
1 Electronics/Computers Oct - 13 1,091,976,055 4 25% 1,091,976,055 - - - 1,091,976,055 - - 1,091,976,055 - - - 1,091,976,055 - - 1,091,976,055 -
2 COMPUTER Jul - 18 17,155,000 4 25% 10,721,875 6,433,125 - - 17,155,000 - - 10,721,875 6,433,125 - - 17,155,000 - - 10,721,875 6,433,125
SUB TOTAL 1,109,131,055 1,102,697,930 6,433,125 - - 1,109,131,055 - - 1,102,697,930 6,433,125 - - 1,109,131,055 - - 1,102,697,930 6,433,125
V VEHICLES
1 VW CAR HORSE POWER 1600CC Dec - 18 78,000,000 4 25% 40,625,000 37,375,000 - - 78,000,000 - - 40,625,000 37,375,000 - - 78,000,000 - - 40,625,000 37,375,000
SUB TOTAL 78,000,000 40,625,000 37,375,000 - - 78,000,000 - - 40,625,000 37,375,000 - - 78,000,000 - - 40,625,000 37,375,000
VI OPERATING EQUIPMENT - GLASSWARE

1 - - - - - - - - - - - - - - - -
SUB TOTAL - - - - - - - - - - - - - - - - -
GRAND TOTAL 161,210,072,664 74,380,008,400 86,830,064,264 - - 161,210,072,664 6,774,509,012 - 81,154,517,412 80,055,555,252 - - 161,210,072,664 - 1 - 25,311,453,688 537,088,736
Lampiran/Appendix : 1

DAFTAR ASET TETAP DAN PENYUSUTAN
AKM.
HARGA PEROLEHAN NILAI BUKU MUTASI PEROLEHAN 2022 HARGA PEROLEHAN MUTASI PENYUSUTAN AKM. PENYUSUTAN NILAI BUKU
NO NAMA ASET TETAP TANGGAL UMUR TARIF PENYUSUTAN
S.D 31 DES 2021 31 DES 21 + - TAHUN 2022 + - S.D 31 DES 202 31 DES 22
I BUILDINGS
1 Building Oct - 13 135,361,530,240 20 5.00% 55,836,631,224 79,524,899,016 - - 135,361,530,240 6,768,076,512 - 62,604,707,736 72,756,822,504
2 Pengerjaan konstruksi AMAN VILLA SIGN Jul - 18 25,730,000 4 25.00% 22,513,750 3,216,250 - - 25,730,000 3,216,250 - 25,730,000 -
3 Gym Feb - 22 4 25.00% - - 6,200,000.00 - 6,200,000 1,420,833 - 1,420,833 4,779,167
SUB TOTAL 135,387,260,240 55,859,144,974 79,528,115,266 6,200,000 - 135,393,460,240 6,772,713,595 - 62,631,858,569 72,761,601,671
II MACHINERY & TOOLS

1 Operating Equipment Oct - 13 2,864,150,572 4 25.00% 2,864,150,572 - - - 2,864,150,572 - - 2,864,150,572 -
2 Kitchen Equipment Oct - 13 2,139,188,018 4 25.00% 2,139,188,018 - - - 2,139,188,018 - - 2,139,188,018 -
3 Lighting and Lights Oct - 13 2,933,650,677 8 12.50% 2,933,650,677 - - - 2,933,650,677 - - 2,933,650,677 -
4 Sanitary Fittings Oct - 13 2,386,208,442 8 12.50% 2,386,208,442 - - - 2,386,208,442 - - 2,386,208,442 -
5 Pool Equipment Oct - 13 391,542,201 8 12.50% 391,542,201 - - - 391,542,201 - - 391,542,201 -
6 AC Daikin and Wine chiller Aug - 19 2,850,000 4 25.00% 2,137,500 712,500 - - 2,850,000 712,500 - 2,850,000 -
7 Lownmower Jan - 22 4 25.00% - - 5,000,000.00 - 5,000,000 1,250,000 - 1,250,000 3,750,000
8 GYM Portable Jul - 22 4 25.00% - - 118,751,088.55 - 118,751,089 14,843,886 - 14,843,886 103,907,202
9 INSTALLMENT POMPA WTP Sep - 22 4 25.00% - - 68,825,106.00 - 68,825,106 5,735,426 - 5,735,426 63,089,681
10 INSTALLMENT POMPA WTP Oct - 22 4 25.00% - - 160,591,914.00 - 160,591,914 10,036,995 - 10,036,995 150,554,919
SUB TOTAL 10,717,589,910 10,716,877,410 712,500 353,168,109 - 11,070,758,019 32,578,806 - 10,749,456,216 321,301,802
III FURNITURE, FITTUNG & EQUIPMENT

1 Furniture Oct - 13 13,910,337,459 4 25.00% 13,910,337,459 - - - 13,910,337,459 - - 13,910,337,459 -
2 Mothercare baby coat Aug - 19 7,754,000 4 25.00% 5,815,500 1,938,500 - - 7,754,000 1,938,500 - 7,754,000 -
SUB TOTAL 13,918,091,459 13,916,152,959 1,938,500 - - 13,918,091,459 1,938,500 - 13,918,091,459 -
IV COMPUTER HARDWARE
1 Electronics/Computers Oct - 13 1,091,976,055 4 25.00% 1,091,976,055 - - - 1,091,976,055 - - 1,091,976,055 -
2 COMPUTER Jul - 18 17,155,000 4 25.00% 15,010,625 2,144,375 - - 17,155,000 2,144,375 - 17,155,000 -
3 COMPUTER HARDWARE Apr - 22 4 25.00% - - 20,064,000.00 - 20,064,000 3,762,000 - 3,762,000 16,302,000
4 LAPTOP LENOVO Sep - 22 4 25.00% - - 26,553,975.00 - 26,553,975 2,212,831 - 2,212,831 24,341,144
SUB TOTAL 1,109,131,055 1,106,986,680 2,144,375 46,617,975 - 1,155,749,030 8,119,206 - 1,115,105,886 40,643,144
V VEHICLES
1 VW CAR HORSE POWER 1600CC Dec - 18 78,000,000 4 25.00% 60,125,000 17,875,000 - - 78,000,000 17,875,000 - 78,000,000 -
2 SUPRA X100 Oct - 22 4 25.00% - - 19,750,000.00 - 19,750,000 1,234,375 - 1,234,375 18,515,625
SUB TOTAL 78,000,000 60,125,000 17,875,000 19,750,000 - 97,750,000 19,109,375 - 79,234,375 18,515,625
VI OPERATING EQUIPMENT - LINEN

1 OPERATING EQUIPMENT May - 22 4 25.00% - - 5,200,000.00 - 5,200,000 866,667 - 866,667 4,333,333
4 OPERATING EQUIPMENT Aug - 22 4 25.00% - - 15,079,350.00 - 15,079,350 1,570,766 - 1,570,766 13,508,584
5 OPERATING EQUIPMENT Sep - 22 4 25.00% - - 15,079,350.00 - 15,079,350 1,256,613 - 1,256,613 13,822,738
SUB TOTAL - - - 41,621,180 - 41,621,180 4,737,791 - 4,737,791 36,883,389
GRAND TOTAL 161,210,072,664 81,659,287,023 79,550,785,641 467,357,263.55 - 161,677,429,927.55 6,839,197,274.24 - 88,498,484,297.24 73,178,945,630.31
DAFTAR ASET LAIN-LAIN DAN AMORTISASI
MUTASI PEROLEHAN HARGA AKM. MUTASI HARGA AKM.

MUTASI AMORTISASI NILAI BUKU MUTASI AMORTISASI NILAI BUKU
HARGA 2021 PEROLEHAN AMORTISASI PEROLEHAN 2022 PEROLEHAN AMORTISASI
NO NAMA ASET NOMOR DOKUMEN/PERJANJIAN TANGGAL UMUR
PEROLEHAN
+ - TAHUN 2021 + - S.D 31 DES 2021 31 DES 21 + - TAHUN 2022 + - S.D 31 DES 2022 31 DES 22
Perjanjian Sewa Menyewa Tanah No. 14,

1 Sewa Dibayar Dimuka Dec - 10 39,120,000,000 360 - - 39,120,000,000 1,304,000,000 - 15,648,000,000 23,472,000,000 - - 39,120,000,000 1,304,000,000 - 16,952,000,000 22,168,000,000
Notaris Anak Agung Sagung Primahayuni SH
GRAND TOTAL 39,120,000,000 - - 39,120,000,000 1,304,000,000 - 15,648,000,000 23,472,000,000 - - 39,120,000,000 1,304,000,000 - 16,952,000,000 22,168,000,000

RINCIAN UTANG LAIN - LAIN
SALDO AWAL MUTASI 2021 NILAI BUKU

NO KETERANGAN POS LAPORAN
31 Dec 21 - + 31 DES 22
1 Hutang Lainnya Hutang Lainnya 16,033,410 581,125,359.95 732,948,666.53 167,856,716

2 Deposit - Working Capital V-01 Liabilitas Lainnya - - - -
8 Koreksi Tahun - tahun sebelumnya Liabilitas Lainnya 152,932,542,140 - - 152,932,542,140
9 Tagihan PT Amanresorts Indonesia PT Amanresorts Indonesia 2,558,399,542 - - 2,558,399,542
10 Tagihan Aman Jiwo Amanjiwo (PT Jawa Express) 9,517,272 - - 9,517,272
11 Tagihan Aman Kila Amankila (PT NIR) 26,117,850 - - 26,117,850
12 Tagihan Amanyara Amanyara (Caicos Resorts Ltd) - - -
SUB TOTAL 155,542,610,214 581,125,360 732,948,667 155,694,433,520

SCHEDULE AMORTISASI 40,528
Nama Aset Sewa Dibayar Dimuka Kode 00000

Nomor Dokumen Perjanjian Sewa Menyewa Tanah No. 14, Notaris Anak Agung Sagung Primahayuni SH
Tanggal 1/1/2010
Masa 360 Bulan
Nilai Aset 39,120,000,000.00
Akumulasi
Bulan Masa Pakai Saldo Awal Amortisasi Saldo Akhir
Amortisasi
Jan 10 1 39,120,000,000 108,666,667 108,666,667 39,011,333,333
Feb 10 2 39,011,333,333 108,666,667 217,333,333 38,902,666,667
Mar 10 3 38,902,666,667 108,666,667 326,000,000 38,794,000,000
Apr 10 4 38,794,000,000 108,666,667 434,666,667 38,685,333,333
May 10 5 38,685,333,333 108,666,667 543,333,333 38,576,666,667
Jun 10 6 38,576,666,667 108,666,667 652,000,000 38,468,000,000
Jul 10 7 38,468,000,000 108,666,667 760,666,667 38,359,333,333
Aug 10 8 38,359,333,333 108,666,667 869,333,333 38,250,666,667
Sep 10 9 38,250,666,667 108,666,667 978,000,000 38,142,000,000
Oct 10 10 38,142,000,000 108,666,667 1,086,666,667 38,033,333,333
Nov 10 11 38,033,333,333 108,666,667 1,195,333,333 37,924,666,667
Dec 10 12 37,924,666,667 108,666,667 1,304,000,000 37,816,000,000
Jan 11 13 37,816,000,000 108,666,667 1,412,666,667 37,707,333,333
Feb 11 14 37,707,333,333 108,666,667 1,521,333,333 37,598,666,667
Mar 11 15 37,598,666,667 108,666,667 1,630,000,000 37,490,000,000
Apr 11 16 37,490,000,000 108,666,667 1,738,666,667 37,381,333,333
May 11 17 37,381,333,333 108,666,667 1,847,333,333 37,272,666,667
Jun 11 18 37,272,666,667 108,666,667 1,956,000,000 37,164,000,000
Jul 11 19 37,164,000,000 108,666,667 2,064,666,667 37,055,333,333
Aug 11 20 37,055,333,333 108,666,667 2,173,333,333 36,946,666,667
Sep 11 21 36,946,666,667 108,666,667 2,282,000,000 36,838,000,000
Oct 11 22 36,838,000,000 108,666,667 2,390,666,667 36,729,333,333
Nov 11 23 36,729,333,333 108,666,667 2,499,333,333 36,620,666,667
Dec 11 24 36,620,666,667 108,666,667 2,608,000,000 36,512,000,000
Jan 12 25 36,512,000,000 108,666,667 2,716,666,667 36,403,333,333
Feb 12 26 36,403,333,333 108,666,667 2,825,333,333 36,294,666,667
Mar 12 27 36,294,666,667 108,666,667 2,934,000,000 36,186,000,000
Apr 12 28 36,186,000,000 108,666,667 3,042,666,667 36,077,333,333
May 12 29 36,077,333,333 108,666,667 3,151,333,333 35,968,666,667
Jun 12 30 35,968,666,667 108,666,667 3,260,000,000 35,860,000,000
Jul 12 31 35,860,000,000 108,666,667 3,368,666,667 35,751,333,333
Aug 12 32 35,751,333,333 108,666,667 3,477,333,333 35,642,666,667
Sep 12 33 35,642,666,667 108,666,667 3,586,000,000 35,534,000,000
Oct 12 34 35,534,000,000 108,666,667 3,694,666,667 35,425,333,333
Nov 12 35 35,425,333,333 108,666,667 3,803,333,333 35,316,666,667
Dec 12 36 35,316,666,667 108,666,667 3,912,000,000 35,208,000,000
Jan 13 37 35,208,000,000 108,666,667 4,020,666,667 35,099,333,333
Feb 13 38 35,099,333,333 108,666,667 4,129,333,333 34,990,666,667
Mar 13 39 34,990,666,667 108,666,667 4,238,000,000 34,882,000,000
Apr 13 40 34,882,000,000 108,666,667 4,346,666,667 34,773,333,333
May 13 41 34,773,333,333 108,666,667 4,455,333,333 34,664,666,667
Jun 13 42 34,664,666,667 108,666,667 4,564,000,000 34,556,000,000
Jul 13 43 34,556,000,000 108,666,667 4,672,666,667 34,447,333,333
Aug 13 44 34,447,333,333 108,666,667 4,781,333,333 34,338,666,667
Sep 13 45 34,338,666,667 108,666,667 4,890,000,000 34,230,000,000
Oct 13 46 34,230,000,000 108,666,667 4,998,666,667 34,121,333,333
Akumulasi
Amortisasi
Nov 13 47 34,121,333,333 108,666,667 5,107,333,333 34,012,666,667
Dec 13 48 34,012,666,667 108,666,667 5,216,000,000 33,904,000,000
Jan 14 49 33,904,000,000 108,666,667 5,324,666,667 33,795,333,333
Feb 14 50 33,795,333,333 108,666,667 5,433,333,333 33,686,666,667
Mar 14 51 33,686,666,667 108,666,667 5,542,000,000 33,578,000,000
Apr 14 52 33,578,000,000 108,666,667 5,650,666,667 33,469,333,333
May 14 53 33,469,333,333 108,666,667 5,759,333,333 33,360,666,667
Jun 14 54 33,360,666,667 108,666,667 5,868,000,000 33,252,000,000
Jul 14 55 33,252,000,000 108,666,667 5,976,666,667 33,143,333,333
Aug 14 56 33,143,333,333 108,666,667 6,085,333,333 33,034,666,667
Sep 14 57 33,034,666,667 108,666,667 6,194,000,000 32,926,000,000
Oct 14 58 32,926,000,000 108,666,667 6,302,666,667 32,817,333,333
Nov 14 59 32,817,333,333 108,666,667 6,411,333,333 32,708,666,667
Dec 14 60 32,708,666,667 108,666,667 6,520,000,000 32,600,000,000
Jan 15 61 32,600,000,000 108,666,667 6,628,666,667 32,491,333,333
Feb 15 62 32,491,333,333 108,666,667 6,737,333,333 32,382,666,667
Mar 15 63 32,382,666,667 108,666,667 6,846,000,000 32,274,000,000
Apr 15 64 32,274,000,000 108,666,667 6,954,666,667 32,165,333,333
May 15 65 32,165,333,333 108,666,667 7,063,333,333 32,056,666,667
Jun 15 66 32,056,666,667 108,666,667 7,172,000,000 31,948,000,000
Jul 15 67 31,948,000,000 108,666,667 7,280,666,667 31,839,333,333
Aug 15 68 31,839,333,333 108,666,667 7,389,333,333 31,730,666,667
Sep 15 69 31,730,666,667 108,666,667 7,498,000,000 31,622,000,000
Oct 15 70 31,622,000,000 108,666,667 7,606,666,667 31,513,333,333
Nov 15 71 31,513,333,333 108,666,667 7,715,333,333 31,404,666,667
Dec 15 72 31,404,666,667 108,666,667 7,824,000,000 31,296,000,000
Jan 16 73 31,296,000,000 108,666,667 7,932,666,667 31,187,333,333
Feb 16 74 31,187,333,333 108,666,667 8,041,333,333 31,078,666,667
Mar 16 75 31,078,666,667 108,666,667 8,150,000,000 30,970,000,000
Apr 16 76 30,970,000,000 108,666,667 8,258,666,667 30,861,333,333
May 16 77 30,861,333,333 108,666,667 8,367,333,333 30,752,666,667
Jun 16 78 30,752,666,667 108,666,667 8,476,000,000 30,644,000,000
Jul 16 79 30,644,000,000 108,666,667 8,584,666,667 30,535,333,333
Aug 16 80 30,535,333,333 108,666,667 8,693,333,333 30,426,666,667
Sep 16 81 30,426,666,667 108,666,667 8,802,000,000 30,318,000,000
Oct 16 82 30,318,000,000 108,666,667 8,910,666,667 30,209,333,333
Nov 16 83 30,209,333,333 108,666,667 9,019,333,333 30,100,666,667
Dec 16 84 30,100,666,667 108,666,667 9,128,000,000 29,992,000,000
Jan 17 85 29,992,000,000 108,666,667 9,236,666,667 29,883,333,333
Feb 17 86 29,883,333,333 108,666,667 9,345,333,333 29,774,666,667
Mar 17 87 29,774,666,667 108,666,667 9,454,000,000 29,666,000,000
Apr 17 88 29,666,000,000 108,666,667 9,562,666,667 29,557,333,333
May 17 89 29,557,333,333 108,666,667 9,671,333,333 29,448,666,667
Jun 17 90 29,448,666,667 108,666,667 9,780,000,000 29,340,000,000
Jul 17 91 29,340,000,000 108,666,667 9,888,666,667 29,231,333,333
Aug 17 92 29,231,333,333 108,666,667 9,997,333,333 29,122,666,667
Sep 17 93 29,122,666,667 108,666,667 10,106,000,000 29,014,000,000
Oct 17 94 29,014,000,000 108,666,667 10,214,666,667 28,905,333,333
Nov 17 95 28,905,333,333 108,666,667 10,323,333,333 28,796,666,667
Dec 17 96 28,796,666,667 108,666,667 10,432,000,000 28,688,000,000
Jan 18 97 28,688,000,000 108,666,667 10,540,666,667 28,579,333,333
Feb 18 98 28,579,333,333 108,666,667 10,649,333,333 28,470,666,667
Mar 18 99 28,470,666,667 108,666,667 10,758,000,000 28,362,000,000
Apr 18 100 28,362,000,000 108,666,667 10,866,666,667 28,253,333,333
May 18 101 28,253,333,333 108,666,667 10,975,333,333 28,144,666,667
Jun 18 102 28,144,666,667 108,666,667 11,084,000,000 28,036,000,000
Akumulasi
Amortisasi
Jul 18 103 28,036,000,000 108,666,667 11,192,666,667 27,927,333,333
Aug 18 104 27,927,333,333 108,666,667 11,301,333,333 27,818,666,667
Sep 18 105 27,818,666,667 108,666,667 11,410,000,000 27,710,000,000
Oct 18 106 27,710,000,000 108,666,667 11,518,666,667 27,601,333,333
Nov 18 107 27,601,333,333 108,666,667 11,627,333,333 27,492,666,667
Dec 18 108 27,492,666,667 108,666,667 11,736,000,000 27,384,000,000
Jan 19 109 27,384,000,000 108,666,667 11,844,666,667 27,275,333,333
Feb 19 110 27,275,333,333 108,666,667 11,953,333,333 27,166,666,667
Mar 19 111 27,166,666,667 108,666,667 12,062,000,000 27,058,000,000
Apr 19 112 27,058,000,000 108,666,667 12,170,666,667 26,949,333,333
May 19 113 26,949,333,333 108,666,667 12,279,333,333 26,840,666,667
Jun 19 114 26,840,666,667 108,666,667 12,388,000,000 26,732,000,000
Jul 19 115 26,732,000,000 108,666,667 12,496,666,667 26,623,333,333
Aug 19 116 26,623,333,333 108,666,667 12,605,333,333 26,514,666,667
Sep 19 117 26,514,666,667 108,666,667 12,714,000,000 26,406,000,000
Oct 19 118 26,406,000,000 108,666,667 12,822,666,667 26,297,333,333
Nov 19 119 26,297,333,333 108,666,667 12,931,333,333 26,188,666,667
Dec 19 120 26,188,666,667 108,666,667 13,040,000,000 26,080,000,000
Jan 20 121 26,080,000,000 108,666,667 13,148,666,667 25,971,333,333
Feb 20 122 25,971,333,333 108,666,667 13,257,333,333 25,862,666,667
Mar 20 123 25,862,666,667 108,666,667 13,366,000,000 25,754,000,000
Apr 20 124 25,754,000,000 108,666,667 13,474,666,667 25,645,333,333
May 20 125 25,645,333,333 108,666,667 13,583,333,333 25,536,666,667
Jun 20 126 25,536,666,667 108,666,667 13,692,000,000 25,428,000,000
Jul 20 127 25,428,000,000 108,666,667 13,800,666,667 25,319,333,333
Aug 20 128 25,319,333,333 108,666,667 13,909,333,333 25,210,666,667
Sep 20 129 25,210,666,667 108,666,667 14,018,000,000 25,102,000,000
Oct 20 130 25,102,000,000 108,666,667 14,126,666,667 24,993,333,333
Nov 20 131 24,993,333,333 108,666,667 14,235,333,333 24,884,666,667
Dec 20 132 24,884,666,667 108,666,667 14,344,000,000 24,776,000,000
Jan 21 133 24,776,000,000 108,666,667 14,452,666,667 24,667,333,333
Feb 21 134 24,667,333,333 108,666,667 14,561,333,333 24,558,666,667
Mar 21 135 24,558,666,667 108,666,667 14,670,000,000 24,450,000,000
Apr 21 136 24,450,000,000 108,666,667 14,778,666,667 24,341,333,333
May 21 137 24,341,333,333 108,666,667 14,887,333,333 24,232,666,667
Jun 21 138 24,232,666,667 108,666,667 14,996,000,000 24,124,000,000
Jul 21 139 24,124,000,000 108,666,667 15,104,666,667 24,015,333,333
Aug 21 140 24,015,333,333 108,666,667 15,213,333,333 23,906,666,667
Sep 21 141 23,906,666,667 108,666,667 15,322,000,000 23,798,000,000
Oct 21 142 23,798,000,000 108,666,667 15,430,666,667 23,689,333,333
Nov 21 143 23,689,333,333 108,666,667 15,539,333,333 23,580,666,667
Dec 21 144 23,580,666,667 108,666,667 15,648,000,000 23,472,000,000
Jan 22 145 23,472,000,000 108,666,667 15,756,666,667 23,363,333,333
Feb 22 146 23,363,333,333 108,666,667 15,865,333,333 23,254,666,667
Mar 22 147 23,254,666,667 108,666,667 15,974,000,000 23,146,000,000
Apr 22 148 23,146,000,000 108,666,667 16,082,666,667 23,037,333,333
May 22 149 23,037,333,333 108,666,667 16,191,333,333 22,928,666,667
Jun 22 150 22,928,666,667 108,666,667 16,300,000,000 22,820,000,000
Jul 22 151 22,820,000,000 108,666,667 16,408,666,667 22,711,333,333
Aug 22 152 22,711,333,333 108,666,667 16,517,333,333 22,602,666,667
Sep 22 153 22,602,666,667 108,666,667 16,626,000,000 22,494,000,000
Oct 22 154 22,494,000,000 108,666,667 16,734,666,667 22,385,333,333
Nov 22 155 22,385,333,333 108,666,667 16,843,333,333 22,276,666,667
Dec 22 156 22,276,666,667 108,666,667 16,952,000,000 22,168,000,000
Jan 23 157 22,168,000,000 108,666,667 17,060,666,667 22,059,333,333
Feb 23 158 22,059,333,333 108,666,667 17,169,333,333 21,950,666,667
Akumulasi
Amortisasi
Mar 23 159 21,950,666,667 108,666,667 17,278,000,000 21,842,000,000
Apr 23 160 21,842,000,000 108,666,667 17,386,666,667 21,733,333,333
May 23 161 21,733,333,333 108,666,667 17,495,333,333 21,624,666,667
Jun 23 162 21,624,666,667 108,666,667 17,604,000,000 21,516,000,000
Jul 23 163 21,516,000,000 108,666,667 17,712,666,667 21,407,333,333
Aug 23 164 21,407,333,333 108,666,667 17,821,333,333 21,298,666,667
Sep 23 165 21,298,666,667 108,666,667 17,930,000,000 21,190,000,000
Oct 23 166 21,190,000,000 108,666,667 18,038,666,667 21,081,333,333
Nov 23 167 21,081,333,333 108,666,667 18,147,333,333 20,972,666,667
Dec 23 168 20,972,666,667 108,666,667 18,256,000,000 20,864,000,000
Jan 24 169 20,864,000,000 108,666,667 18,364,666,667 20,755,333,333
Feb 24 170 20,755,333,333 108,666,667 18,473,333,333 20,646,666,667
Mar 24 171 20,646,666,667 108,666,667 18,582,000,000 20,538,000,000
Apr 24 172 20,538,000,000 108,666,667 18,690,666,667 20,429,333,333
May 24 173 20,429,333,333 108,666,667 18,799,333,333 20,320,666,667
Jun 24 174 20,320,666,667 108,666,667 18,908,000,000 20,212,000,000
Jul 24 175 20,212,000,000 108,666,667 19,016,666,667 20,103,333,333
Aug 24 176 20,103,333,333 108,666,667 19,125,333,333 19,994,666,667
Sep 24 177 19,994,666,667 108,666,667 19,234,000,000 19,886,000,000
Oct 24 178 19,886,000,000 108,666,667 19,342,666,667 19,777,333,333
Nov 24 179 19,777,333,333 108,666,667 19,451,333,333 19,668,666,667
Dec 24 180 19,668,666,667 108,666,667 19,560,000,000 19,560,000,000
Jan 25 181 19,560,000,000 108,666,667 19,668,666,667 19,451,333,333
Feb 25 182 19,451,333,333 108,666,667 19,777,333,333 19,342,666,667
Mar 25 183 19,342,666,667 108,666,667 19,886,000,000 19,234,000,000
Apr 25 184 19,234,000,000 108,666,667 19,994,666,667 19,125,333,333
May 25 185 19,125,333,333 108,666,667 20,103,333,333 19,016,666,667
Jun 25 186 19,016,666,667 108,666,667 20,212,000,000 18,908,000,000
Jul 25 187 18,908,000,000 108,666,667 20,320,666,667 18,799,333,333
Aug 25 188 18,799,333,333 108,666,667 20,429,333,333 18,690,666,667
Sep 25 189 18,690,666,667 108,666,667 20,538,000,000 18,582,000,000
Oct 25 190 18,582,000,000 108,666,667 20,646,666,667 18,473,333,333
Nov 25 191 18,473,333,333 108,666,667 20,755,333,333 18,364,666,667
Dec 25 192 18,364,666,667 108,666,667 20,864,000,000 18,256,000,000
Jan 26 193 18,256,000,000 108,666,667 20,972,666,667 18,147,333,333
Feb 26 194 18,147,333,333 108,666,667 21,081,333,333 18,038,666,667
Mar 26 195 18,038,666,667 108,666,667 21,190,000,000 17,930,000,000
Apr 26 196 17,930,000,000 108,666,667 21,298,666,667 17,821,333,333
May 26 197 17,821,333,333 108,666,667 21,407,333,333 17,712,666,667
Jun 26 198 17,712,666,667 108,666,667 21,516,000,000 17,604,000,000
Jul 26 199 17,604,000,000 108,666,667 21,624,666,667 17,495,333,333
Aug 26 200 17,495,333,333 108,666,667 21,733,333,333 17,386,666,667
Sep 26 201 17,386,666,667 108,666,667 21,842,000,000 17,278,000,000
Oct 26 202 17,278,000,000 108,666,667 21,950,666,667 17,169,333,333
Nov 26 203 17,169,333,333 108,666,667 22,059,333,333 17,060,666,667
Dec 26 204 17,060,666,667 108,666,667 22,168,000,000 16,952,000,000
Jan 27 205 16,952,000,000 108,666,667 22,276,666,667 16,843,333,333
Feb 27 206 16,843,333,333 108,666,667 22,385,333,333 16,734,666,667
Mar 27 207 16,734,666,667 108,666,667 22,494,000,000 16,626,000,000
Apr 27 208 16,626,000,000 108,666,667 22,602,666,667 16,517,333,333
May 27 209 16,517,333,333 108,666,667 22,711,333,333 16,408,666,667
Jun 27 210 16,408,666,667 108,666,667 22,820,000,000 16,300,000,000
Jul 27 211 16,300,000,000 108,666,667 22,928,666,667 16,191,333,333
Aug 27 212 16,191,333,333 108,666,667 23,037,333,333 16,082,666,667
Sep 27 213 16,082,666,667 108,666,667 23,146,000,000 15,974,000,000
Oct 27 214 15,974,000,000 108,666,667 23,254,666,667 15,865,333,333
Akumulasi
Amortisasi
Nov 27 215 15,865,333,333 108,666,667 23,363,333,333 15,756,666,667
Dec 27 216 15,756,666,667 108,666,667 23,472,000,000 15,648,000,000
Jan 28 217 15,648,000,000 108,666,667 23,580,666,667 15,539,333,333
Feb 28 218 15,539,333,333 108,666,667 23,689,333,333 15,430,666,667
Mar 28 219 15,430,666,667 108,666,667 23,798,000,000 15,322,000,000
Apr 28 220 15,322,000,000 108,666,667 23,906,666,667 15,213,333,333
May 28 221 15,213,333,333 108,666,667 24,015,333,333 15,104,666,667
Jun 28 222 15,104,666,667 108,666,667 24,124,000,000 14,996,000,000
Jul 28 223 14,996,000,000 108,666,667 24,232,666,667 14,887,333,333
Aug 28 224 14,887,333,333 108,666,667 24,341,333,333 14,778,666,667
Sep 28 225 14,778,666,667 108,666,667 24,450,000,000 14,670,000,000
Oct 28 226 14,670,000,000 108,666,667 24,558,666,667 14,561,333,333
Nov 28 227 14,561,333,333 108,666,667 24,667,333,333 14,452,666,667
Dec 28 228 14,452,666,667 108,666,667 24,776,000,000 14,344,000,000
Jan 29 229 14,344,000,000 108,666,667 24,884,666,667 14,235,333,333
Feb 29 230 14,235,333,333 108,666,667 24,993,333,333 14,126,666,667
Mar 29 231 14,126,666,667 108,666,667 25,102,000,000 14,018,000,000
Apr 29 232 14,018,000,000 108,666,667 25,210,666,667 13,909,333,333
May 29 233 13,909,333,333 108,666,667 25,319,333,333 13,800,666,667
Jun 29 234 13,800,666,667 108,666,667 25,428,000,000 13,692,000,000
Jul 29 235 13,692,000,000 108,666,667 25,536,666,667 13,583,333,333
Aug 29 236 13,583,333,333 108,666,667 25,645,333,333 13,474,666,667
Sep 29 237 13,474,666,667 108,666,667 25,754,000,000 13,366,000,000
Oct 29 238 13,366,000,000 108,666,667 25,862,666,667 13,257,333,333
Nov 29 239 13,257,333,333 108,666,667 25,971,333,333 13,148,666,667
Dec 29 240 13,148,666,667 108,666,667 26,080,000,000 13,040,000,000
Jan 30 241 13,040,000,000 108,666,667 26,188,666,667 12,931,333,333
Feb 30 242 12,931,333,333 108,666,667 26,297,333,333 12,822,666,667
Mar 30 243 12,822,666,667 108,666,667 26,406,000,000 12,714,000,000
Apr 30 244 12,714,000,000 108,666,667 26,514,666,667 12,605,333,333
May 30 245 12,605,333,333 108,666,667 26,623,333,333 12,496,666,667
Jun 30 246 12,496,666,667 108,666,667 26,732,000,000 12,388,000,000
Jul 30 247 12,388,000,000 108,666,667 26,840,666,667 12,279,333,333
Aug 30 248 12,279,333,333 108,666,667 26,949,333,333 12,170,666,667
Sep 30 249 12,170,666,667 108,666,667 27,058,000,000 12,062,000,000
Oct 30 250 12,062,000,000 108,666,667 27,166,666,667 11,953,333,333
Nov 30 251 11,953,333,333 108,666,667 27,275,333,333 11,844,666,667
Dec 30 252 11,844,666,667 108,666,667 27,384,000,000 11,736,000,000
Jan 31 253 11,736,000,000 108,666,667 27,492,666,667 11,627,333,333
Feb 31 254 11,627,333,333 108,666,667 27,601,333,333 11,518,666,667
Mar 31 255 11,518,666,667 108,666,667 27,710,000,000 11,410,000,000
Apr 31 256 11,410,000,000 108,666,667 27,818,666,667 11,301,333,333
May 31 257 11,301,333,333 108,666,667 27,927,333,333 11,192,666,667
Jun 31 258 11,192,666,667 108,666,667 28,036,000,000 11,084,000,000
Jul 31 259 11,084,000,000 108,666,667 28,144,666,667 10,975,333,333
Aug 31 260 10,975,333,333 108,666,667 28,253,333,333 10,866,666,667
Sep 31 261 10,866,666,667 108,666,667 28,362,000,000 10,758,000,000
Oct 31 262 10,758,000,000 108,666,667 28,470,666,667 10,649,333,333
Nov 31 263 10,649,333,333 108,666,667 28,579,333,333 10,540,666,667
Dec 31 264 10,540,666,667 108,666,667 28,688,000,000 10,432,000,000
Jan 32 265 10,432,000,000 108,666,667 28,796,666,667 10,323,333,333
Feb 32 266 10,323,333,333 108,666,667 28,905,333,333 10,214,666,667
Mar 32 267 10,214,666,667 108,666,667 29,014,000,000 10,106,000,000
Apr 32 268 10,106,000,000 108,666,667 29,122,666,667 9,997,333,333
May 32 269 9,997,333,333 108,666,667 29,231,333,333 9,888,666,667
Jun 32 270 9,888,666,667 108,666,667 29,340,000,000 9,780,000,000
Akumulasi
Amortisasi
Jul 32 271 9,780,000,000 108,666,667 29,448,666,667 9,671,333,333
Aug 32 272 9,671,333,333 108,666,667 29,557,333,333 9,562,666,667
Sep 32 273 9,562,666,667 108,666,667 29,666,000,000 9,454,000,000
Oct 32 274 9,454,000,000 108,666,667 29,774,666,667 9,345,333,333
Nov 32 275 9,345,333,333 108,666,667 29,883,333,333 9,236,666,667
Dec 32 276 9,236,666,667 108,666,667 29,992,000,000 9,128,000,000
Jan 33 277 9,128,000,000 108,666,667 30,100,666,667 9,019,333,333
Feb 33 278 9,019,333,333 108,666,667 30,209,333,333 8,910,666,667
Mar 33 279 8,910,666,667 108,666,667 30,318,000,000 8,802,000,000
Apr 33 280 8,802,000,000 108,666,667 30,426,666,667 8,693,333,333
May 33 281 8,693,333,333 108,666,667 30,535,333,333 8,584,666,667
Jun 33 282 8,584,666,667 108,666,667 30,644,000,000 8,476,000,000
Jul 33 283 8,476,000,000 108,666,667 30,752,666,667 8,367,333,333
Aug 33 284 8,367,333,333 108,666,667 30,861,333,333 8,258,666,667
Sep 33 285 8,258,666,667 108,666,667 30,970,000,000 8,150,000,000
Oct 33 286 8,150,000,000 108,666,667 31,078,666,667 8,041,333,333
Nov 33 287 8,041,333,333 108,666,667 31,187,333,333 7,932,666,667
Dec 33 288 7,932,666,667 108,666,667 31,296,000,000 7,824,000,000
Jan 34 289 7,824,000,000 108,666,667 31,404,666,667 7,715,333,333
Feb 34 290 7,715,333,333 108,666,667 31,513,333,333 7,606,666,667
Mar 34 291 7,606,666,667 108,666,667 31,622,000,000 7,498,000,000
Apr 34 292 7,498,000,000 108,666,667 31,730,666,667 7,389,333,333
May 34 293 7,389,333,333 108,666,667 31,839,333,333 7,280,666,667
Jun 34 294 7,280,666,667 108,666,667 31,948,000,000 7,172,000,000
Jul 34 295 7,172,000,000 108,666,667 32,056,666,667 7,063,333,333
Aug 34 296 7,063,333,333 108,666,667 32,165,333,333 6,954,666,667
Sep 34 297 6,954,666,667 108,666,667 32,274,000,000 6,846,000,000
Oct 34 298 6,846,000,000 108,666,667 32,382,666,667 6,737,333,333
Nov 34 299 6,737,333,333 108,666,667 32,491,333,333 6,628,666,667
Dec 34 300 6,628,666,667 108,666,667 32,600,000,000 6,520,000,000
Jan 35 301 6,520,000,000 108,666,667 32,708,666,667 6,411,333,333
Feb 35 302 6,411,333,333 108,666,667 32,817,333,333 6,302,666,667
Mar 35 303 6,302,666,667 108,666,667 32,926,000,000 6,194,000,000
Apr 35 304 6,194,000,000 108,666,667 33,034,666,667 6,085,333,333
May 35 305 6,085,333,333 108,666,667 33,143,333,333 5,976,666,667
Jun 35 306 5,976,666,667 108,666,667 33,252,000,000 5,868,000,000
Jul 35 307 5,868,000,000 108,666,667 33,360,666,667 5,759,333,333
Aug 35 308 5,759,333,333 108,666,667 33,469,333,333 5,650,666,667
Sep 35 309 5,650,666,667 108,666,667 33,578,000,000 5,542,000,000
Oct 35 310 5,542,000,000 108,666,667 33,686,666,667 5,433,333,333
Nov 35 311 5,433,333,333 108,666,667 33,795,333,333 5,324,666,667
Dec 35 312 5,324,666,667 108,666,667 33,904,000,000 5,216,000,000
Jan 36 313 5,216,000,000 108,666,667 34,012,666,667 5,107,333,333
Feb 36 314 5,107,333,333 108,666,667 34,121,333,333 4,998,666,667
Mar 36 315 4,998,666,667 108,666,667 34,230,000,000 4,890,000,000
Apr 36 316 4,890,000,000 108,666,667 34,338,666,667 4,781,333,333
May 36 317 4,781,333,333 108,666,667 34,447,333,333 4,672,666,667
Jun 36 318 4,672,666,667 108,666,667 34,556,000,000 4,564,000,000
Jul 36 319 4,564,000,000 108,666,667 34,664,666,667 4,455,333,333
Aug 36 320 4,455,333,333 108,666,667 34,773,333,333 4,346,666,667
Sep 36 321 4,346,666,667 108,666,667 34,882,000,000 4,238,000,000
Oct 36 322 4,238,000,000 108,666,667 34,990,666,667 4,129,333,333
Nov 36 323 4,129,333,333 108,666,667 35,099,333,333 4,020,666,667
Dec 36 324 4,020,666,667 108,666,667 35,208,000,000 3,912,000,000
Jan 37 325 3,912,000,000 108,666,667 35,316,666,667 3,803,333,333
Feb 37 326 3,803,333,333 108,666,667 35,425,333,333 3,694,666,667
Akumulasi
Amortisasi
Mar 37 327 3,694,666,667 108,666,667 35,534,000,000 3,586,000,000
Apr 37 328 3,586,000,000 108,666,667 35,642,666,667 3,477,333,333
May 37 329 3,477,333,333 108,666,667 35,751,333,333 3,368,666,667
Jun 37 330 3,368,666,667 108,666,667 35,860,000,000 3,260,000,000
Jul 37 331 3,260,000,000 108,666,667 35,968,666,667 3,151,333,333
Aug 37 332 3,151,333,333 108,666,667 36,077,333,333 3,042,666,667
Sep 37 333 3,042,666,667 108,666,667 36,186,000,000 2,934,000,000
Oct 37 334 2,934,000,000 108,666,667 36,294,666,667 2,825,333,333
Nov 37 335 2,825,333,333 108,666,667 36,403,333,333 2,716,666,667
Dec 37 336 2,716,666,667 108,666,667 36,512,000,000 2,608,000,000
Jan 38 337 2,608,000,000 108,666,667 36,620,666,667 2,499,333,333
Feb 38 338 2,499,333,333 108,666,667 36,729,333,333 2,390,666,667
Mar 38 339 2,390,666,667 108,666,667 36,838,000,000 2,282,000,000
Apr 38 340 2,282,000,000 108,666,667 36,946,666,667 2,173,333,333
May 38 341 2,173,333,333 108,666,667 37,055,333,333 2,064,666,667
Jun 38 342 2,064,666,667 108,666,667 37,164,000,000 1,956,000,000
Jul 38 343 1,956,000,000 108,666,667 37,272,666,667 1,847,333,333
Aug 38 344 1,847,333,333 108,666,667 37,381,333,333 1,738,666,667
Sep 38 345 1,738,666,667 108,666,667 37,490,000,000 1,630,000,000
Oct 38 346 1,630,000,000 108,666,667 37,598,666,667 1,521,333,333
Nov 38 347 1,521,333,333 108,666,667 37,707,333,333 1,412,666,667
Dec 38 348 1,412,666,667 108,666,667 37,816,000,000 1,304,000,000
Jan 39 349 1,304,000,000 108,666,667 37,924,666,667 1,195,333,333
Feb 39 350 1,195,333,333 108,666,667 38,033,333,333 1,086,666,667
Mar 39 351 1,086,666,667 108,666,667 38,142,000,000 978,000,000
Apr 39 352 978,000,000 108,666,667 38,250,666,667 869,333,333
May 39 353 869,333,333 108,666,667 38,359,333,333 760,666,667
Jun 39 354 760,666,667 108,666,667 38,468,000,000 652,000,000
Jul 39 355 652,000,000 108,666,667 38,576,666,667 543,333,333
Aug 39 356 543,333,333 108,666,667 38,685,333,333 434,666,667
Sep 39 357 434,666,667 108,666,667 38,794,000,000 326,000,000
Oct 39 358 326,000,000 108,666,667 38,902,666,667 217,333,333
Nov 39 359 217,333,333 108,666,667 39,011,333,333 108,666,667
Dec 39 360 108,666,667 108,666,667 39,120,000,000 (0)
SCHEDULE AMORTISASI
Nama Aset Prepaid Insurance Kode 14013
Nomor Dokumen
Tanggal
Masa (Bulan)
Nilai Aset
Akumulasi
Amortisasi
Isi Data! Isi Data! Isi Data! Isi Data! Isi Data!
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
SCHEDULE AMORTISASI
Nama Aset Prepaid Licences Kode 14016
Nomor Dokumen
Tanggal
Masa (Bulan)
Nilai Aset
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
SCHEDULE AMORTISASI
Nama Aset Prepaid Others Kode 14024
Nomor Dokumen
Tanggal
Masa (Bulan)
Nilai Aset
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
Akumulasi
Amortisasi
RINGKASAN REKENING KORAN
Periode 01 Januari 2022 s.d 31 Desember 2022
Nama Bank : PT. BANK RAKYAT INDONESIA (PERSERO) TBK.

No Rekening : 036801002544301
Bulan Januari Februari
Saldo Awal 348,575,509.26 177,512,186.26
Total masuk (CR) 905,920,604.05 711,763,092.86
Total keluar (DB) 1,076,983,927.05 860,937,833.16
Beban Admin 301,700.00 12,200.00

pendapatan bunga 286,122.00 109,221.00
pajak bunga 57,224.00 21,844.00
% 20% 20%
saldo akhir 177,512,186.26 28,337,445.96
saldo di worksheet 177,512,191.80 28,337,451.50

selisih 5.54 5.54
Nama Bank : PT. BANK RAKYAT INDONESIA (PERSERO) TBK. (USD)

No Rekening : 03680200010307
Saldo Awal 863.32 3,716.97
Total masuk (CR) 39,490.29 44,336.75
Total keluar (DB) 36,636.64 47,710.06
Beban Admin 5.00 5.00

pendapatan bunga 0.29 0.55
pajak bunga 0.05 0.11
% 17% 20%
saldo akhir 3,716.97 343.66

Kurs BI 15,731.00 15,731.00
Saldo akhir Rupiah 58,471,655.07 5,406,115.46
Beban Admin (Rupiah) 78,655.00 78,655.00

Pendapatan Bunga (Rupiah) 4,561.99 8,652.05
Pajak Bunga (Rupiah) 786.55 1,730.41
saldo di worksheet 53,323,463.03 4,933,237.03

selisih (5,148,192.04) (472,878.43)
Nama Bank : BANK MANDIRI

No Rekening : 1750001628014
Saldo Awal 17,595,681.92 -
Total masuk (CR) 3,250.16
Total keluar (DB) 17,598,932.08
Beban Admin 65,650.03

pendapatan bunga
pajak bunga
%
saldo akhir - -
saldo di worksheet - -
selisih - -
Green Management:
Nama Bank : BANK NIAGA (USD) BELUM ADA REKENING KORAN
No Rekening : 00000000000000
Saldo Awal - -
Total masuk (CR) - -
Total keluar (DB) - -
Beban Admin - -
pendapatan bunga - -
pajak bunga - -
%
saldo akhir - -
saldo di worksheet - -
selisih - -

total pendapatan bunga 290,683.99 117,873.05
total pajak bunga 58,010.55 23,574.41
20% 20%
Maret April Mei
28,337,445.96 249,784,616.19 296,125,300.01
1,784,018,042.09 1,358,161,320.68 1,766,859,187.84
1,562,570,871.86 1,311,820,636.86 1,889,155,658.32
15,100.00 35,400.00 20,900.00

125,808.00 251,352.00 347,424.00
25,162.00 50,270.00 69,485.00
20% 20% 20%
249,784,616.19 296,125,300.01 173,828,829.53
249,784,621.73 296,125,305.55 173,828,835.07

5.54 5.54 5.54
Maret April Mei

343.66 21,817.66 106,476.11
134,140.91 140,325.58 4,202.65
112,666.91 55,667.13 55,301.16
5.00 5.00 5.00

1.64 2.71 3.65
0.32 0.54 0.73
20% 20% 20%
21,817.66 106,476.11 55,377.60

15,731.00 15,731.00 15,731.00
343,213,609.46 1,674,975,686.41 871,145,025.60
78,655.00 78,655.00 78,655.00

25,798.84 42,631.01 57,418.15
5,033.92 8,494.74 11,483.63
313,301,595.13 1,534,533,694.85 811,004,949.70

(29,912,014.33) (140,441,991.56) (60,140,075.90)
Maret April Mei

- - -
- - -
- - -
- - -
reen Management:
ELUM ADA REKENING KORAN
Maret April Mei

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Maret April Mei

151,606.84 293,983.01 404,842.15
30,195.92 58,764.74 80,968.63
20% 20% 20%
Juni Juli Agustus
173,828,829.53 157,008,720.67 658,703,478.15
1,526,783,618.84 2,122,631,690.84 2,298,478,195.62
1,543,603,727.70 1,620,936,933.36 2,847,344,363.20
15,100.00 9,300.00 47,000.00

154,018.00 930,579.00 779,446.00
30,804.00 186,116.00 155,889.00
20% 20% 20%
157,008,720.67 658,703,478.15 109,837,310.57
157,008,726.21 658,703,483.69 109,837,316.19

5.54 5.54 5.62
Juni Juli Agustus

55,377.60 58,700.89 66,611.65
98,141.78 20,912.62 30,458.85
94,818.49 13,001.86 11,452.05
5.00 5.00 5.00

2.22 2.62 3.16
0.44 0.52 0.63
20% 20% 20%
58,700.89 66,611.65 85,618.45

15,731.00 15,731.00 15,731.00
923,423,700.59 1,047,867,866.15 1,346,863,836.95
78,655.00 78,655.00 78,655.00

34,922.82 41,215.22 49,709.96
6,921.64 8,180.12 9,910.53
870,886,402.27 998,108,962.32 1,268,351,717.40

(52,537,298.32) (49,758,903.83) (78,512,119.55)
Juni Juli Agustus

- - -
- - -
- - -
- - -
Juni Juli Agustus

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Juni Juli Agustus

188,940.82 971,794.22 829,155.96
37,725.64 194,296.12 165,799.53
20% 20% 20%
September Oktober November
109,837,310.57 1,443,638,856.19 502,476,250.82
3,784,479,966.76 1,498,805,326.94 3,331,011,167.41
2,450,678,421.14 2,439,967,932.31 2,044,060,878.56
327,800.00 58,600.00 58,600.00

491,283.00 1,425,260.00 1,559,504.00
98,257.00 285,052.00 311,901.00
20% 20% 20%
1,443,638,856.19 502,476,250.82 1,789,426,539.67
1,443,638,861.73 502,476,256.36 1,789,426,545.21

5.54 5.54 5.54

85,618.45 82,381.00 77,307.99
33,768.27 36,619.10 72,559.55
37,005.72 41,692.11 6,660.50
5.00 5.00 5.00

3.61 3.68 7.08
0.72 0.73 1.41
20% 20% 20%
82,381.00 77,307.99 143,207.04

15,731.00 15,731.00 15,731.00
1,295,935,511.00 1,216,131,990.69 2,252,789,946.24
78,655.00 78,655.00 78,655.00

56,788.91 57,890.08 111,375.48
11,326.32 11,483.63 22,180.71
1,248,484,053.65 1,206,777,721.74 2,243,767,898.58

(47,451,457.35) (9,354,268.95) (9,022,047.66)

- - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -

548,071.91 1,483,150.08 1,670,879.48
109,583.32 296,535.63 334,081.71
20% 20% 20%
RK DETAIL =>
Desember
1,789,426,539.67
1,299,557,282.00
2,569,020,218.13
113,700.00
2,077,882.00
415,578.00
20%
519,963,603.54
519,963,609.34
5.80
Desember
143,207.04
57,183.51
20,098.35
5.00
19.62
3.92
20%
180,292.20
15,731.00
2,836,176,598.20
78,655.00 ###
308,642.22 ###
61,665.52 ###
###
2,836,176,594.91
(3.29)
Desember
-
-
-
Desember
-
-
-
-
-
-
-
-
Desember TOTAL
2,386,524.22 9,337,505.73
477,243.52 1,866,779.72
20% 20%
PERHITUNGAN KURS MATA UANG ASING
Mata Uang : $ (Us Dollar)
Tanggal Neraca : 31 Desember 2022
Tanggal Kurs : 30 Desember 2022
Nilai Kurs : Rp 15,731
Saldo Perkiraan Saldo Perkiraan Untung (Rugi) Selisih

Nama Perkiraan Konversi Rupiah Data Pendukung
(Sesuai LK) (Dalam USD) Kurs
Bank Rakyat Indonesia Usd Acct. Rp 2,836,176,594.91 180,292.20 2,836,176,598.20 Rp 3.29 Rekening Koran
Rp 3.29
JENIS PAJAK :
Uraian J
PILIH JENIS PAJAK Gaji Peg. Tetap
Masa Pajak
Jml
Nilai Bruto PPh Terutang
Penerima
Januari 39 247,477,768 14,743,408

PPH 21
Februari 39 214,663,034 14,846,690
Maret 39 210,319,467 14,820,470
April 39 287,784,850 14,828,670
PPH 23
Mei 39 410,442,737 31,826,339
Juni 40 466,800,834 45,701,988
Juli 42 519,298,910 48,748,980
PPH 25
Agustus 44 522,270,617 37,090,079
September 44 510,094,198 11,085,477
Oktober 44 496,731,452 10,842,414
PHR
Nopember 44 329,804,868 6,815,627
Desember 44 405,849,068 11,934,415
FILE SPT
Total 497 4,621,537,803 248,541,149
PPH PASAL 21
Uraian Jenis Penghasilan /Nilai Bruto

Bukan Pegawai Bukan Pegawai (Berkesinambungan)
Jml Jml
Nilai Bruto PPh Terutang Nilai Bruto PPh Terutang
Penerima Penerima
1 8,250,000 206,250
1 5,500,000 137,500
1 5,500,000 137,500
1 11,000,000 275,000
2 21,000,000 525,000
1 13,750,000 343,750
1 13,750,000 343,750
2 21,000,000 525,000
1 48,000,000 1,200,000
1 7,500,000 187,500
1 22,000,000 550,000
1 22,000,000 550,000
14 199,250,000 4,775,000 - - -
Total Peng. Bruto Total PPh Terutang
255,727,768 14,949,658
220,163,034 14,984,190
215,819,467 14,957,970
298,784,850 15,103,670
431,442,737 32,351,339
480,550,834 46,045,738
533,048,910 49,092,730
543,270,617 37,615,079
558,094,198 12,285,477
504,231,452 11,029,914
351,804,868 7,365,627
427,849,068 12,484,415
4,820,787,803 253,316,149
JENIS PAJAK : PPH PASAL
Uraian Jenis Biaya /Nilai Bruto
Masa Pajak Perantara

Jasa Jasa Konsultan Sewa Jasa Manajemen
Barang Dagang
Januari 6,745,454
Februari 6,745,455
Maret 5,200,000
April 9,151,704
Mei 6,704,505
Juni 6,704,500
Juli 6,704,505
Agustus 10,700,000
September 10,700,000
Oktober 10,700,000
Nopember 6,876,147
Desember 2,200,000
Total - - - 89,132,270 -
PPH PASAL 23
PPh terutang Atas Biaya

Total PPh
Total Biaya. Bruto
Lain-lain Sewa Jasa Manajemen Lain-lain Terutang
60,075,709 66,821,163 134,909 1,204,513 1,339,422

84,457,764 91,203,219 134,909 1,689,154 1,824,063
137,497,201 142,697,201 104,000 2,749,942 2,853,942
65,071,285 74,222,989 183,033 1,301,424 1,484,457
102,426,127 109,130,632 134,090 2,048,521 2,182,611
64,098,334 70,802,834 134,090 1,281,966 1,416,056
97,911,030 104,615,535 134,090 1,958,220 2,092,310
154,780,498 165,480,498 214,000 3,095,609 3,309,609
99,434,280 110,134,280 214,000 1,988,685 2,202,685
97,380,130 108,080,130 214,000 1,947,602 2,161,602
96,477,630 103,353,777 137,522 1,929,552 2,067,074
139,893,682 142,093,682 44,000 2,797,873 2,841,873
1,199,503,670 1,288,635,940 1,782,643 - 23,993,061 25,775,704

JENIS PAJAK : PPH PASAL 25
Masa Pajak Nilai PPh 25 Total PPh 25
Januari -
Februari -
Maret -
April -
Mei -
Juni -
Juli -
Agustus -
September -
Oktober -
Nopember -
Desember -
Total - -
PPH PASAL 25 JENIS PAJAK :
PPh Kurang
PPh Dibayarkan Masa Pajak
Bayar
- - Januari
- - Februari
- - Maret
- - April
- - Mei
- - Juni
- - Juli
- - Agustus
- - September
- - Oktober
- - Nopember
- - Desember
- - Total
PAJAK HOTEL DAN RESTORAN
KAMAR FOOD BEVERAGE TELEPON LAUNDRY SPA
186,813,963 54,730,160 6,985,000 - 2,237,000 13,300,000

128,047,112 63,317,614 3,050,000 - 492,000 8,698,000
30,232,079 19,882,864 5,075,763 - - 3,800,000
412,727,584 89,478,726 46,251,792 - 1,279,500 34,600,000
564,725,603 177,518,595 38,416,825 - 3,208,087 52,281,496
381,250,936 136,531,689 20,518,859 - 1,577,000 8,000,000
1,266,879,272 196,567,724 75,287,120 - 6,053,750 41,750,000
1,852,939,920 330,643,143 146,991,872 - 6,719,750 53,025,000
1,812,505,771 317,122,864 121,943,464 - 3,257,600 107,042,000
533,903,297 116,596,582 37,827,559 - 2,747,250 36,225,000
1,266,292,190 250,625,910 44,610,000 - 3,326,500 50,300,000
2,347,897,299 427,266,665 59,840,335 - 10,079,200 91,190,000
10,784,215,026 2,180,282,536 606,798,589 - 40,977,637 500,211,496

PAJAK HOTEL DAN RESTORAN
TOTAL
TRANPOSTASI LAIN-LAIN SERVICE DPP
PENJUALAN
15,360,000 102,975 279,529,098 27,952,910 307,482,008

3,450,000 3,229,938 210,284,664 21,028,466 231,313,130
900,000 776,925 60,667,631 6,066,763 66,734,394
15,181,405 10,543,641 610,062,648 61,006,265 671,068,913
13,937,603 7,600,825 857,689,034 85,768,903 943,457,937
9,200,826 1,708,000 558,787,310 55,878,731 614,666,041
23,633,778 22,872,611 1,633,044,255 163,304,426 1,796,348,681
81,526,586 35,490,921 2,507,337,192 250,733,719 2,758,070,911
70,253,733 53,242,357 2,485,367,789 248,536,779 2,733,904,568
35,597,960 9,217,418 772,115,066 77,211,507 849,326,573
27,486,570 - 1,642,641,170 164,264,117 1,806,905,287
109,064,256 34,770,629 3,080,108,384 308,010,838 3,388,119,222
405,592,717 179,556,240 14,697,634,241 1,469,763,424 16,167,397,665

Nilai PHR
30,748,201
23,131,313
6,673,439
67,106,891
94,345,794
61,466,604
179,634,868
275,807,091
273,390,457
84,932,657
180,690,529
338,811,922
1,616,739,767
LAPORAN KEUANGAN (TIDAK DIAUDIT)/
FINANCIAL STATEMENTS (UNAUDITED)
PER 31 DESEMBER 2022 DAN 2021/

PER 31 DECEMBER 2022 AND 2021
DAFTAR ISI
Laporan Posisi Keuangan 1 Statement Of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Lain 2 Profit Loss and Other Comprehensive Income
Laporan Perubahan Ekuitas 3 Statement of Changes in Equity
Laporan Arus Kas 4 Statements Of Cash Flows
Catatan Atas Laporan Keuangan 5 Notes To The Financial Statements
Lampiran Appendix
PT ASIA EARTH INDONESIA PT ASIA EARTH INDONESIA
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Per 31 Desember 2022 dan 2021 As December 31, 2022 and 2021
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, Unless Otherwised Stated)
31/12/2022 Catatan/ 31/12/2021

Notes
ASET ASSETS
- Aset Lancar Current Assets -
- Kas dan Setara Kas 3,406,140,201 3.1 428,489,908 Cash and Cash Equivalent -
- Piutang Usaha 2.3, 3.2 Account Receivable -
Pihak Ketiga 2,268,562,195 387,071,495 Third Parties
Pihak Berelasi 2,042,866,721 213,788,097 Related Parties
- Persediaan 359,623,905 2.4, 3.3 146,399,781 Inventories -
- Biaya Dibayar Dimuka 25,061,575,426 3.4 26,570,627,985 Prepaid Expenses -
Jumlah 33,138,768,448 27,746,377,266 Total
Aset Tidak Lancar Non Current Assets -

- Aset tetap - bersih 73,178,945,631 2.5, 3.5 79,550,785,641 Fixed assets - net -
Jumlah ### 73,178,945,631 79,550,785,641 Total
###
JUMLAH ASET 106,317,714,078 107,297,162,907 TOTAL ASSETS
LIABILITAS LIABILITIES
- Liabilitas Jangka Pendek Current Liabilities -
- Utang Usaha 4,486,164,226 3.6 574,961,714 Account Payables -
- Utang Lain-lain 159,651,675,621 3.7 155,542,610,214 Other Payables
- Biaya yang masih harus diba 658,755,869 3.8 322,421,235 Accrued Expenses
Jumlah 164,796,595,716 156,439,993,164 Total
- Liabilitas Jangka Panjang Long Term Liabilities -

- Utang Hubungan Istimewa - 3.9 - Payables to Related Parties -
- Kewajiban Imbalan Kerja - 3.10 - Employee Benefits Liability -
- Liabilitas Jangka Panjang Lainn - 3.11 - Other Long Term Liability -
Jumlah - - Total
Ekuitas 3.9 Equity

- Modal Disetor 7,500,000,000 7,500,000,000 Paid Up Capital -
- Laba Ditahan (56,642,830,256) (40,389,207,484) Retained Earning -
- Saldo Laba (9,336,051,381) (16,253,622,772) Retained Earning B/F -
Jumlah (58,478,881,638) (49,142,830,256) Total
JUMLAH KEWAJIBAN & EKUITAS 106,317,714,078 107,297,162,907 TOTAL LIABILITIES & EQUITY
Catatan atas laporan keuangan merupakan bagian yang The accompanying notes to the financial statements
tidak terpisahkan dari laporan keuangan secara keseluruhan form an integral part of these financial statements as a whole
Direksi
Drs. I Wayan Witama

Direktur
76
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS
PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun Berakhir Tanggal 31 Desember 2022 dan 2021 For the Years Ended 31 December 2022 and 2021
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31/12/2022 Catatan/ 31/12/2021

Notes
- Pendapatan 14,697,633,241 4.1 1,648,936,948 Revenue -
- Beban Pokok Usaha 3,269,363,351 4.2 882,438,675 Cost Of Sales -
Laba Kotor 11,428,269,890 766,498,273 Gross Profit
- Beban Usaha 4.3 Operating Expenses -

- Biaya Gaji & Upah 4,521,148,703 2,730,330,171 Payroll And Related Expense -
- Beban Administrasi dan 2,053,512,021 1,322,250,038 Admin & General Expenses -

Umum
- Beban Penjualan Dan 1,206,339,523 1,143,831,628 Sales & Marketing Expense -
Pemasaran
- Beban Pemeliharaan dan 3,422,617,509 2,238,214,338 Maintenance and Energy -
Energi Expenses
- Beban Penyusutan & 8,143,197,274 8,583,278,623 Depreciation Expenses -
Amortisasi
Jumlah Beban Usaha 19,346,815,030 16,017,904,797 Total Operating Expenses
Laba (Rugi) Usaha (7,918,545,140) (15,251,406,524) Net Profit Before Tax
- Pendapatan (Beban) Non (1,417,506,242) 4.4 (1,002,216,249) Other Income (Expenses) -

Operasional
Jumlah (1,417,506,242) (1,002,216,249) Total
Laba (Rugi) Sebelum Pajak

(9,336,051,381) (16,253,622,772) Profit Before Income Tax
Penghasilan
- Taksiran Pajak Penghasilan - - Estimate Income Tax -
Laba (Rugi) Bersih Setelah Pajak (9,336,051,381) (16,253,622,772) Profit After Income Tax
tidak terpisahkan dari laporan keuangan secara keseluruhan form an integral part of these financial statements as a whole
Direksi
Drs. I Wayan Witama

Direktur
77
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Modal ditempatkan
dan disetor penuh/ Akumulasi Rugi/ Jumlah Ekuitas/
Issued and fully Accumulated Loss Equity Total

paid capital
- Saldo 31 7,500,000,000 7,500,000,000 Balance as of -

Desember 2021 December 31, 2021
- Laba tahun (16,253,622,772) (40,389,207,484) (56,642,830,256) Profit for the year -

berjalan
- Saldo 31 Balance as of -
Desember 2021 (8,753,622,772) (40,389,207,484) (49,142,830,256) December 31, 2021
- Laba tahun (9,336,051,381) - (9,336,051,381) Profit for the year -

berjalan
Desember 2022 (18,089,674,154) (40,389,207,484) (58,478,881,638) December 31, 2022
tidak terpisahkan dari laporan keuangan secara keseluruhan from an integral part of these financial statements as a whole
78
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
31/12/2022 31/12/2021
ARUS KAS DARI AKTIVITAS OPERASI: CASH FLOWS FROM OPERATING ACTIVITIES
- Laba Bersih (9,336,051,381) (16,253,622,772) Net Profit -
Penyesuaian untuk merekonsiliasi laba (rugi) Adjustment to reconciliate net profit (loss) to net cash
bersih menjadi kas bersih yang diperoleh generated from operating activities
dari aktivitas operasi:
- Beban Penyusutan dan Amortisasi 6,839,197,274 7,279,278,623 Depreciation and Amortization -
Perubahan Aset dan Kewajiban Operasi Changes on Assets and Operating Liabilities
- (Kenaikan)/Penurunan Piutang Usaha (1,881,490,700) (15,768,929) (Increase)/Decrease Account Receivable -
- (Kenaikan)/Penurunan Persediaan (213,224,123) 7,867,002 (Increase)/Decrease Inventories -

- (Kenaikan)/Penurunan Beban Dibayar 1,509,052,559 865,687,726 (Increase)/Decrease Prepaid Expenses -
Dimuka
- (Kenaikan)/Penurunan Piutang Afiliasi (1,829,078,624) (31,850,727) (Increase)/Decrease Down Payment -
- Kenaikan/(Penurunan) Utang Usaha 3,911,202,512 416,676,697 Increase/(Decrease) Account Payables -
- (Kenaikan)/Penurunan Utang Lain-lain 4,109,065,407 7,608,652,609 (Increase)/Decrease Other Payables -
- Kenaikan/(Penurunan) Biaya yang masih ha 336,334,634 (92,288,310) Increase/(Decrease) Accrued Expenses -
Arus kas bersih yang diperoleh dari
Net cash provided by (used in) operating activities
(digunakan untuk) aktivitas operasi 3,445,007,557 (215,368,081)
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
- (467,357,264) - -
Arus kas bersih yang diperoleh dari Net cash flow provided by (used in) investing
(digunakan untuk) aktivitas investasi (467,357,264) - activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
- - - -
Net cash flow provided by (used in) financing
Arus kas bersih yang diperoleh dari activities
(digunakan untuk) aktivitas pendanaan
- -
KENAIKAN BERSIH 2,977,650,293 (215,368,081) NET INCREASE

KAS DAN SETARA KAS DI: CASH AND CASH EQUIVALENTS AT:
AWAL TAHUN 428,489,908 643,857,990 BEGINNING OF YEAR
AKHIR TAHUN 3,406,140,201 428,489,908 END OF YEAR
tidak terpisahkan dari laporan keuangan secara keseluruhan from an integral part of these financial statements as a whole
79
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
1 UMUM 1 GENERAL
1.1 INFORMASI UMUM PERSEROAN 1.1 COMPANY GENERAL INFORMATION

PT. Asia Earth Indonesia (selanjutnya disebut PT. Asia Earth Indonesia (hereinafter referred to as the
"Perseroan") didirikan berdasarkan Akta Nomor. 198 "Company") was established based on Deed No. 198 by
oleh Notaris I Wayan Rasmawan, SH., MH. Perseroan Notary I Wayan Rasmawan, SH., MH. The Company is
berkedudukan di Kabupaten Badung, Provinsi Bali dan domiciled in Badung Regency, Bali Province and has its
beralamat kantor di Villa Goa Gong #16, Tiara Nusa office address at Villa Goa Gong #16, Tiara Nusa Estate,
Estate, Kelurahan Jimbaran, Kecamatan Kuta Selatan, Jimbaran Village, South Kuta District, Badung Regency, Bali
Kabupaten Badung, Provinsi Bali. Berikut Ijin - Ijin Province.
Usaha yang di miliki oleh PT. Asia Earth indonesia
adalah sebagai berikut :
- Izin Usaha dengan nomor induk Berusaha : - Business License with Business registration number:
9120216121147 dengan kode KBLI 55111 - Hotel 9120216121147 with KBLI code 55111 - Five Star Hotel;
Bintang Lima; KBLI 56101 - Restoran tanggal terbit KBLI 56101 - Restaurant first project business permit
Izin usaha proyek pertama : 24 Desember 2019 dan issuance date: December 24 2019 and 4th amendment
perubahan ke-4 tanggal 25 Februari 2020 date February 25 2020
- Izin lokasi Usaha Rencana kegiatan Restaurant - Business location permit Restaurant activity plan with
dengan nomor induk Berusaha : 9120216121147 di Business registration number: 9120216121147 issued on
terbitkan pada tanggal 14 November 2019 November 14 2019
- Izin lokasi Usaha Rencana kegiatan Hotel Bintang - Business location permit Five Star Hotel activity plan with
Lima dengan nomor induk Berusaha : Business registration number: 9120216121147 issued on
9120216121147 di terbitkan pada tanggal 14 November 14 2019
November 2019
- Izin lingkungan Rencana kegiatan Restaurant - Environmental permit Restaurant activity plan with
dengan nomor induk Berusaha : 9120216121147 di Business registration number: 9120216121147 issued on
terbitkan pada tanggal 25 Februari 2010 February 25 2010
- Izin lingkungan Rencana kegiatan Hotel Bintang - Environmental permit Five Star Hotel activity plan with
Lima dengan nomor induk Berusaha : Business registration number: 9120216121147 issued on
9120216121147 di terbitkan pada tanggal 25 February 25 2020
Februari 2020
1.2 Tujuan pendirian perusahaan 1.2 Purpose of the establishment of the company
Maksud dan tujuan Perseroan adalah dalam bidang The Company's aims and objectives are in the field of
pembangunan dan pengelolaan perumahan yang housing development and management. To achieve these
dicapai dengan melakukan kegiatan usaha goals and objectives, the Company can carry out business
membangun gedung yang dipakai untuk tempat tinggal, activities to build buildings used for residence, lodging and
penginapan dan gedung lainnya dan serta melakukan other buildings and also to purchase, sell, rent and manage
pembelian, penjualan, persewaan dan pengelolaan housing, both owned and rented, and provide commercially
perumahan baik yang dimiliki diri sendiri maupun managed lodging services. including but not limited to
disewa dan menyediakan jasa pelayanan penginapan hotels, home stays, villas, residential buildings and other
yang dikelola secara komersial termasuk namun tidak non-residential premises.
terbatas pada hotel, pondok wisata (home stay), villa,
bangunan tempat tinggal dan bukan tempat tinggal
lainnya.
80
1.3 Karyawan, Direksi, dan Dewan Komisaris 1.3 Employees, Directors and Board of Commissioner
Berdasarkan Akta Nomor 198 oleh I Wayan Based on Deed Number 198 by I Wayan Rasmawan, S.H.,
Rasmawan, S.H.,M.H., Notaris di Kabupaten Badung M.H., Notary in Badung Regency dated July 22, 2010, the
tanggal 22 Juli 2010, susunan pengurus PT. Asia Earth composition of the management of PT. Asia Earth Indonesia
Indonesia adalah sebagai berikut: is as follows:
Dewan Komisaris Board of Commissioners

- Komisaris Gordon David Michael George Oldham Commissioner -
Dewan Direksi Directors

- Direktur Utama Elizabeth Citra Atmadja President Director -
- Direktur Drs. I Wayan Witama Director -
2 IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2.1 Dasar penyusunan laporan keuangan 2.1 Basis preparation of financial statements
Laporan Keuangan disusun dan disajikan dengan The financial statements have been prepared and presented
menggunakan Strandar Akuntansi Keuangan Entitas accordance with Indonesian Financial Accounting Standards
Tanpa Akuntabilitas Publik (SAK ETAP) yang for Entity Without Public Accountability (SAK ETAP) by the
diterbitkan oleh Dewan Standar Akuntansi Keuangan board of Financial Accounting Standards of the Institute of
Ikatan Akuntan Indonesia (IAI). Indonesian Chartered Accountants (IAI).
Dasar pengakuan laporan keuangan ini adalah konsep The measurement basis used in the historical costs, except
biaya perolehan kecuali beberapa akun tertentu for certain accounts which are measured on the bases
disusun berdasarkan pengukuran lain, sebagaimana described in the related accounting policies. The financial
diuraikan dalam kebijakan akuntansi masing-masing statements of cash flows, are prepared under the accrual
akun tersebut. Laporan keuangan ini disusun dengan basis of accounting.
metode akrual, kecuali laporan arus kas.
Laporan arus kas disusun dengan menggunakan The statement of cash flows is prepared using the indirect
metode tidak langsung dengan mengelompokan arus method by classifying cash flows into investing and financing
kas dalam aktivitas operasi investasi dan pendanaan. operating activities.
Kebijakan akuntansi yang diterapkan dalam The accounting policies adopted in the preparation in the
penyusunan laporan keuangan untuk tahun yang financial statements for the year ended December 31, 2020.
berakhir 31 Desember 2020
Mata uang yang digunakan dalam penyusunan dan The currency used in the preparation and presentation of the
penyajian laporan keuangan adalah mata uang Rupiah financial statements is Rupiah which also the functional
yang merupakan mata uang fungsional perusahaan. currency of the company.
81
2.2 Penjabaran Mata Uang Asing 2.2 Foreign Currency Translation

Mata uang fungsional dan Pelaporan Functional and Reporting Currencies
Akun-akun yang tercakup dalam laporan keuangan Items included in the financial statements of the company’s
dalam perusahaan diukur menggunakan mata uang are measured using the currency of the primary economic
dari lingkungan ekonomi utama dimana perusahaan environment in which the company operates (The functional
beroperasi (mata uang fungsional). currencies).
Laporan keuangan uang disajikan dalam Rupiah, yang Financial statements are presented in Rupiah, which is the
merupakan mata uang fungsional perusahaan dan company's functional currency and company's presentation
mata uang penyajian perusahaan. currency.
Transaksi dan Saldo Transaction and balances

Transaksi dalam mata uang asing dijabarkan kedalam Foreign currency transactions are translated into the
mata uang fungsional menggunakan kurs pada tanggal functional currency using the exchange rate prevailing at the
transaksi. Keuntungan atau kerugian selisih kurs yang dates of the transactions. Foreign exchange gains and
timbul dari penyelesaian transaksi dan dari penjabaran losses resulting from the settlement of such transactions and
pada kurs akhir tahun atas aset dan liabilitas moneter from the translation at year and exchange rates of monetary
dalam mata uang asing diakui dalam laba rugi. Aset assets and liabilities denominated in foreign currencies are
nonmoneter yang diukur dalam pada nilai wajiar recognized in profit or loss. Non monetary assets that are
dijabarkan menggunakan kurs pada nilai wajar measured at fair value was determined. Translation
ditentukan. Selisih penjabaran akun ekuitas dan akun differences on equities and similar non-monetary items
nonmoneter serupa yang diukur pada nilai wajar yang measured at the fair value are recognized in profit or loss.
diakui dalam laba rugi
2.3 Transaksi Pihak Berelasi 2.3 Transactions with Related Parties

Orang atau entitas dikategorikan sebagai pihak berelasi A Person or entity is considered as related party of company
perusahaan apabila memenuhi definisi pihak berelasi if it meets the definition of a related party in PSAK No.7
berdasarkan PSAK No. 7 "Pengungkapan Pihak-Pihak "Related Party Disclosures".
Berelasi"
Semua transaksi signifikan dengan pihak berelasi telah All significant transactions with related parties are disclosed
diungkapkan dalam laporan keuangan. in the financial statements.
2.4 Persediaan 2.4 Persediaan

Persediaan dicatat sebesar harga perolehannya Inventories are recorded at cost using the moving average
dengan metode rata-rata bergerak. method.
2.5 Aset Tetap 2.5 Fixed Asset

Aset tetap disajikan sebesar harga perolehan dikurangi Fixed assets are stated at cost, less accumulated
dengan akumulasi penyusutan. Penyusutan dihitung depreciation. Depreciation is calculated using the fixed
dengan mengunakan metode prosentase tetap dari percentage of book value method, except for buildings,
nilai buku kecuali bangunan disusutkan berdasarkan which are depreciated based on fixed percentage of the cost
prosentase tetap dari nilai perolehan masing-masing of each property and equipment as follows:
aset tetap sebagai berikut :
82
Aset tetap disajikan sebesar harga perolehan dikurangi Fixed assets are stated at cost, less accumulated
dengan
PT ASIA EARTH akumulasi penyusutan. Penyusutan dihitung
INDONESIA depreciation.
PT ASIA EARTH INDONESIADepreciation is calculated using the fixed
dengan
CATATAN ATAS LAPORAN mengunakan metode prosentase tetap dari
KEUANGAN NOTES TO THE FINANCIALbook
percentage of value method, except for buildings,
STATEMENTS
nilai buku kecuali bangunan disusutkan berdasarkan which are depreciated based on fixed percentage of the cost
prosentase tetap dari nilai perolehan masing-masing of each property and equipment as follows:
(Disajikan dalam Rupiah,
aset tetap kecuali
sebagai dinyatakan
berikut : lain) (Expressed in Rupiah, unless otherwise stated)
Tahun / Years Prosentase/ Percentage

Aktiva Gedung 20 5% Building Assets
Funiture 4 25% Mebel
Operating Equipment 4 25% Peralatan Operasi
Kitchen Equipment 4 25% Perlengkapan Dapur
Lighting an Lights 7.5 13% Pencahayaan dan Lampu
Sanitary Fitings 7.5 13% Perlengkapan Sanitasi
Electronics/Computers 4 25% Elektronik/Komputer
Pool Equipment 7.5 13% Perlengkapan Kolam
Biaya pemeliharaan dan perbaikan dibebankan pada Cost of maintenance and service are charged to profit and
perhitungan laba rugi pada saat terjadinya, pemugaran loss calculation at the moment of its occurrence, significant
dan penambahan dalam jumlah signifikan dikapitalisasi. renewal and additions should be capitalized. Fixed assets
Aktiva tetap yang sudah tidak dipergunakan lagi atau which are no longer used or sold, its acquisition cost and
dijual, harga perolehan dan akumulasi penyusutannya accumulated depreciation are discarded from fixed assets
dikeluarkan dari kelompok aktiva tetap dan laba rugi category and occurred profit or loss is recognized in the
yang terjadi, diakui dalam perhitungan laba rugi pada related period profit and loss calculation.
masa yang bersangkutan.
2.6 Pengakuan Pendapatan dan Beban 2.6 Revenue and expense recognition
Pendapatan diakui ketika kemungkinan besar manfaat Revenue is recognized to the extent that it is probable that
ekonomi masa depan akan mengalir ke Perusahaan the economic benefits will flow to the company and the
dan manfaat ini dapat diukur secara andal. Pendapatan revenue can be reliably measured. Revenues and expenses
dan beban diakui berdasarkan metode " Accrual Basis". are recognized based on the "Accrual Basis" method. Net
Pendapatan dilaporkan bersih setelah dikurangi service income is reported after deducting service and hotel and
dan Pajak Hotel dan Restoran. restaurant taxes.
2.7 Pajak Penghasilan 2.7 Income Tax

Pajak Kini Current Tax
Pajak kini ditentukan berdasarkan laba kena pajak Current income tax is ditermined based on the taxable
dalam tahun yang bersangkutan yang dihitung income for the year computed using prevailing tax rates.
berdasarkan tarif pajak yang berlaku.
Perusahaan mengakui kewajiban atas seluruh pajak The Company recognizes liability for all income taxes for
penghasilan periode berjalan dan periode sebelumnya the current period and the previous unpaid period. Tax payer
yang belum dibayar. Nomor Pokok Wajib Pajak Identification Number 31.225.108.5-905.000 with the name
31.225.108.5-905.000 dengan nama wajib pajak PT of the taxpayer PT Asia Earth Indonesia.
Asia Earth Indonesia.
83
3 PENJELASAN POS-POS POSISI KEUANGAN 3. EXPLANATION OF STATEMENT OF FINANCIAL POSITION
3.1 Kas dan Setara Kas 3.1 Cash and Cash Equivalent
Saldo kas dan setara kas pada tanggal 31 Desember 2021 Cash and cash equivalent as of 31 December , 2021 & 2022
dan 2022 dengan rincian sebagai berikut: are as follows:
31/12/2022 31/12/2021
- Kas 50,000,000 50,000,000 Cash on Hand -
Bank Cash in Bank
- Bank Rakyat Indonesia Rupiah 519,963,604 348,575,509 Bank Rakyat Indonesia IDR -
- Bank Rakyat Indonesia Dollar 2,836,176,598 12,318,717 Bank Rakyat Indonesia US -
- Mandiri Rupiah - 17,595,682 Mandiri Rupiah -
Jumlah 3,406,140,202 428,489,909 Total
3.2 Piutang usaha 3.2 Account receivable

Piutang usaha pada tanggal 31 Desember 2021 dan Account receivable as of December 31, 2021 & 2022 are as
2022 adalah sebagai berikut: follows:
12/31/2022 12/31/2021
Pihak Ketiga Third Parties
- Guest Ledger 2,180,762,426 359,001,204 Guest Ledger -
- Visa Card 84,691,094 28,070,291 American Express
- City Ledger Transfer 3,108,675 - City Ledger Transfer -
Jumlah 2,268,562,195 387,071,495 Total
Piutang Afiliasi 12/31/2022 12/31/2021 Receivables - Related Parties

- Amandari (PT Villa Ayu) - 36,464,339 Amandari (PT Villa Ayu) -
- Amanwana - PT Moyo Safari Abadi 360,942,902 108,823,475 Amanwana - PT Moyo Safari Abadi -
- Revivo 135,264,384 21,674,365 Revivo -
- Owner villa 08 591,909 1,380,940 Owner villa 08 -
- Villa 5 (Aman Resorts) 45,444,978 45,444,978 Villa 5 (Aman Resorts) -
- PT Amanresorts Indonesia 1,324,618,418 - PT Amanresorts
Amanjiwo-Pt Jawa ExpressIndonesia
Amanda -
- Amanjiwo-Pt Jawa Express Amanda 9,517,272 - Indah
- Indah
Amankila (Pt Nir) 166,486,858 - Amankila (Pt Nir)
Jumlah 2,042,866,722 213,788,097 Total
84

(LANJUTAN) (CONTINUED)
3.3 Persediaan 3.3 Inventories

Persediaan per 31 Desember 2021 dan 2022 adalah Inventories as of December 31, 2021 and 2022 are as
sebagai berikut: follows:
12/31/2022 12/31/2021
- Persediaan - Daging 19,983,399 7,517,235 Inventory - Meat -
- Persediaan - Minuman 20,340,477 22,151,548 Inventory - Liquor -
- Persediaan - Kebersihan (6,096,288) 1,755,598 Inventory - Cleaning Supplies -
- Persediaan - Teknik (9,567,239) 1,803,916 Inventory - Engineering Supp -
- Persediaan - Ikan & Makanan Laut 25,764,032 2,755,423 Inventory - Fish & Seafood -
- Persediaan - Susu (39,625,190) 1,587,675 Inventory - Dairy Product -
- Persediaan - Sayur 38,618,248 2,469,945 Inventory - Vegetables -
- Persediaan - Bahan Makanan 98,015,602 10,642,124 Inventory - Groceries -
- Persediaan - Beer 2,747,410 693,439 Inventory - Beer -
- Persediaan - Wine 88,556,954 33,431,330 Inventory - Wine -
- Persediaan - Soft Drink 2,679,742 4,605,780 Inventory - Soft Drinks -
- Persediaan - Tamu 70,126,442 30,288,752 Inventory - Guest Supplies -
- Persediaan - Kertas 21,437,494 5,842,755 Inventory - Paper Supplies -
- Persediaan - Cetak 12,516,397 11,130,264 Inventory - Printing Supplies -
- Persediaan - Perlengkapan Tulis (14,742,014) 227,903 Inventory - Stationary Supplies -
- Persediaan - Bola Lampu (2,518,160) 1,102,713 Inventory - Electrical Bulbs -
- Persediaan - Lukisan 8,647,749 5,617,531 Inventory - Paint Supplies -
- Persediaan - AC 27,025,000 9,450,000 Inventory - Aircon Supplies -
- Persediaan - Listrik (6,256,650) (7,624,150) Inventory - Electrical Supplies -
- Persediaan - Peralatan Dapur 1,450,000 950,000 Inventory - Kitchen Equipment -
- Persediaan - Perlengkapan Operasi 174,000 - -
Lainnya Inventory - Other Operating Supplies
- Inventaris - Toko & Galeri 346,500 - Inventory - Shop & Gallery -
Jumlah 359,623,905 146,399,782 Total
Manajemen perusahaan berkeyakinan bahwa seluruh Management believes that the inventories can be used in
persediaan dapat digunakan dalam kegiatan normal. normal activities. Management believes there are no
Manajemen berpendapat tidak ada penurunan nilai impairment of inventories.
persediaan.
3.4 Biaya dibayar dimuka 3.4 Prepaid Expenses

Biaya dibayar dimuka 31 Desember 2021 dan 2022 Prepayment as of December 31, 2021 and 2022 are as
adalah sebagai berikut: follows:
12/31/2022 12/31/2021
- Asuransi Dibayar Dimuka 2,414,422,071 2,443,925,019 Prepaid Insurance -
- Ijin Dibayar Dimuka 8,960,693 45,590,341 Prepaid License -
- Biaya Dibayar Dimuka Lainnya 227,029,828 209,112,626 Prepaid Other -
- Biaya Pra-Pembukaan 239,333,334 400,000,000 Pre-Opening Expense -
- Sewa Dibayar Dimuka 22,168,000,000 23,472,000,000 Prepaid Rent -
- Pemasaran 3,829,500 - Prepaid Marketing -
Jumlah 25,061,575,426 26,570,627,986 Total
85

3.5 Aset tetap 3.5 Fixed assets

Aset tetap per 31 Desember 2021 dan 2022 adalah Fixed assets as of December 31, 2021 and 2022 are as
2022
Mutasi/Mutation
Saldo Awal Penambahan/ Pengurangan/ Saldo Akhir/
Beginning Balance Additions Deductions Ending Balance
Harga Perolehan At Cost
- Bangunan 135,387,260,240 6,200,000 135,393,460,240 Building -
- Mesin & Alat 10,717,589,910 353,168,109 11,070,758,019 Machinery & -
Tools
- Furniture, 13,918,091,459 5,500,000 5,500,000 13,918,091,459 Furniture -
Fixture & Fitting & -
Equipment Equipment
- Perangkat 1,109,131,055 46,617,975 1,155,749,030 Computer -

Keras Hardware
Komputer
- Kendaraan 78,000,000 19,750,000 97,750,000 Vehicles -
- Machinery & 41,621,180 - 41,621,180 Operating -
Equipment Eqp. - Linen
Jumlah 161,210,072,664 411,486,084 5,500,000 161,677,429,928 Total
Akumulasi Penyusutan Accumulated Depreciation

- Bangunan (55,859,144,974) 6,772,713,595 (62,631,858,569) Building -
- Mesin & Alat (10,716,877,410) 32,578,806 (10,749,456,216) Machinery & -
Tools
- Furniture, (13,916,152,959) 1,938,500 (13,918,091,459) Furniture -
Fixture & Fitting & -
Equipment Equipment
- Perangkat (1,106,986,680) 8,119,206 (1,115,105,886) Computer -

Keras Hardware
Komputer
- Kendaraan (60,125,000) 19,109,375 (79,234,375) Vehicles -
- Machinery & 4,737,791 - (4,737,791) Operating -
Equipment Eqp. - Linen
Jumlah (81,659,287,023) 6,839,197,274 - (88,498,484,297) Total

Nilai Buku 79,550,785,641 73,178,945,631 Book Value
Beban penyusutan yang dibebankan ke dalam beban Depreciation expenses charged to general and
umum dan administrasi pada tahun 2021 dan 2022 administrative expenses for year 2021 and 2022 are
masing-masing sebesar Rp7.279.278.623,- dan Rp7.279.278.623,- and Rp45.234.137,-. (Appendix 1).
Rp45.234.137,-. (Lampiran 1).
86

3.6 Utang usaha 3.6 Account payables

Utang usaha dari nasabah per 31 Desember 2021 dan Account payables as of December 31, 2021 and 2022 are
2022 adalah sebagai berikut: as follows:
12/31/2022 12/31/2021
- Utang Usaha - Biaya Layanan 308,010,858 62,260,207 Witholding - Service Charge -
- Utang Usaha - Pajak Restoran 338,811,922 68,486,252 Witholding - Reconstruction Tax-Pb1 -
- Utang Usaha - Uang Muka 3,809,713,476 400,849,023 Deposits From Guests -
- Kontrol Hutang Usaha 488,057 488,057 Account Payable Control - -
Reimbursement
- Utang Usaha- PPh Pasal 21 12,484,415 27,124,450 Withholding - Income Tax Art 21 -
- Utang Usaha - Astek 16,655,498 15,753,726 Withholding - Astek -
Jumlah 4,486,164,226 574,961,714 Total
3.7 Utang Lain - lain 3.7 Other payables

Utang Lain - lain per 31 Desember 2021 dan 2022 Other payables as of December 31, 2021 and 2022 are as
terdiri dari: follows:
12/31/2022 12/31/2021
- Hutang Lainnya 167,856,716 16,033,410 Other Payable -
- Liabilitas Lainnya 156,874,691,845 152,932,542,141 Others Liabilitas -
- PT Amanresorts Indonesia 2,558,399,542 2,558,399,542 PT Amanresorts Indonesia -
- Amanjiwo (PT Jawa Express) 9,517,272 9,517,272 Amanjiwo (PT Jawa Express) -
- Amankila (PT NIR) 26,117,850 26,117,850 Amankila (PT NIR -
- AMANDARI (PT VILLA AYU) 9,421,714 - AMANDARI (PT VILLA AYU) -
- Amanyara (Caicos Resorts Ltd) 5,670,682 - Amanyara (Caicos Resorts Ltd) -
Jumlah 159,651,675,621 155,542,610,214 Total
3.8 Biaya Yang Masih Harus Dibayar 3.8 Accrued Expenses

Biaya yang masih harus dibayar pada tanggal 31 Accrued expenses as of 31 December 2021 & 2022, which
Desember 2021 dan 2022 terdiri dari: details are as follows:
12/31/2022 12/31/2021
- Utang PPh Pasal 23 2,841,874 2,051,054 Accrued Witholding Tax Art 23 -
- Utang Listrik 147,413,530 53,427,555 Accrued Electricity -
- Utang Air 64,436,342 23,106,207 Accrued Water -
- Utang Beban Lainnya 444,064,123 243,836,419 Accrued Other Expenses -
Jumlah 658,755,869 322,421,235 Total
87

3.9 Modal Saham 13. Share capital

Rincian pemegang saham Perusahaan dan The Company's shareholders and their respective
kepemilikkannya per tanggal 31 Desember 2021 dan shareholdings as of December 31, 2021 & 2022 are as
2022 adalah sebagai berikut: follows:
12/31/2022 12/31/2021
No Nama Pemegang Saham/ Shareholders Jumlah Persentase Jumlah nilai
name lembar saham/ kepemilikan/ nominal/
Number of Percentage Total amount
Shares of ownership of shares
1 Asia Earth Limited 75 1.00% 75,000,000
2 Asia Earth Hong Kong Limited 7,425 99.00% 7,425,000,000
Jumlah/ Total 7,500 100.00% 7,500,000,000
4 PENJELASAN POS-POS LABA (RUGI) 4 EXPLANATION OF STATEMENT OF PROFIT OR LOSS
4.1 Pendapatan 4.1 Sales

Pendapatan pada tanggal 31 Desember 2021 dan Revenues as of 31 December, 2021 & 2022 , which
2022 adalah sebagai berikut: details are as follows:
2022 2021
- Pendapatan Kamar 10,784,215,026 1,033,902,130 Room Revenue -
- Pendapatan Makanan dan Minuman 2,787,081,125 500,844,454 F&B Revenue -
- Pendapatan MOD 1,126,337,090 114,190,364 MOD Revenue
Jumlah 14,697,633,241 1,648,936,948 Total
4.2 Beban Pokok Departemen 4.2 Cost of Sales

Rincian beban departemen per 31 Desember 2021 dan Cost of departement as of 31 December, 2021 & 2022,
2022 adalah sebagai berikut: which details are as follows:
2022 2021
- Beban Kamar 2,045,878,621 742,366,171 Room Cost -
- Beban Pokok Makanan & Minuman 831,576,850 124,289,814 Food & Baverage Cost -
- Beban Pokok SPA 160,575,000 14,910,000 Spa Cost -
- Beban Pokok Laundry Tamu 6,182,880 872,690 Guest Laundry Cost -
- Beban Pokok Dep. Lainnya 225,150,000 - Other Minor Operating Cost -
Jumlah 3,269,363,351 882,438,675 Total
88
4 PENJELASAN POS-POS LABA (RUGI) (LANJUTAN) 4. EXPLANATION OF STATEMENT OF PROFIT OR LOSS

(CONTINUED)
4.3 Beban Usaha 4.3 Operating Expenses

Rincian beban usaha per 31 Desember 2021 dan 2022 The details of operating expenses of 31 December, 2021 &
adalah sebagai berikut: 2022 as follows:
2022 2021
Beban gaji dan upah Sales and allowances
- Gaji & Upah 2,460,452,881 1,660,411,020 Salaries & Wages -
- Gaji Buruh dan Lembur 280,002,400 19,527,000 Casual Labor & Overtime -
- Bonus 299,088,036 148,210,920 Bonus -
- Makan Karyawan 484,862,905 285,528,361 Employee Meals -
- Tunjangan Medis 258,325,077 230,483,479 Medical Allowances -
- Pembayaran Tambahan 592,478,351 204,887,626 Supplemental Pay -
- Jamsostek 145,939,052 181,281,765 Worker Social Security Program -
Jumlah 4,521,148,703 2,730,330,171 Total
Biaya Administrasi & Umum Administrasi & General Expense

2022 2021
- Biaya Bank 46,385,643 13,455,227 Bank Charges -
- Biaya Akuntansi Terpusat - - Centralized Accounting Charges -
- Kartu Credit Komisi 298,858,261 18,661,574 Credit Card Commissions -
- Pengolahan data 209,752,179 117,759,456 Data Processing -
- Iuran & Kontribusi 30,500,000 30,000,000 Dues & Contribution -
- Lisensi & Pajak 103,718,941 108,141,203 Licenses and Permits -
- Lukisan & Dekorasi 160,793,200 73,624,000 Painting & Decoration -
- Kerugian & Kerusakan 653,351 2,699,931 Loss & Damage -
- Upacara Keagamaan 19,073,000 15,019,000 Ceremonial & Offering -
- Imbalan tenaga ahli 52,100,000 23,400,000 Professional Fees -
- Aneka ragam 290,432,306 140,421,482 Miscellaneous -
- Aktivitas Pegawai 12,162,400 5,225,900 Staff Activity -
- Pelatihan 50,462,453 4,550,000 Training -
- Keamanan 778,620,288 769,292,265 Security -
Jumlah 2,053,512,021 1,322,250,038 Total
89

(CONTINUED)
Penjualan dan Pemasaran Sales & Marketing Expense

2022 2021
- Penjualan & Pemasaran perusahaan 1,073,615,760 1,030,944,000 Corporate Sales & Marketing -
- Hiburan 18,793,096 8,479,692 Entertainment -
- Biaya Promosi 113,930,667 104,407,936 Promotion Expenses -
Jumlah 1,206,339,523 1,143,831,628 Total
Biaya Operasi, Pemeliharaan, dan Energi Properti Property Operation, Maintenance and Energy Cost
2022 2021
- AC 87,857,301 19,746,667 Air Conditioning -
- Bangunan 65,407,594 35,728,375 Building -
- Peralatan Listrik & Mekanik 178,820,727 123,352,216 Electrical & Mechanical Equipment -
- Perlengkapan teknik 245,185,350 65,260,421 Engineering Supplies -
- Peralatan Perabotan & Perlengkapan - 500,000 Furniture & Fitings Equipment -
- Tanah & Lansekap 864,938,405 608,784,331 Ground & Landscapings -
- Penggantian Peralatan Dapur - 1,539,000 Replacement of Silverware -
- Kendaraan Bermotor 21,919,730 9,426,500 Motor Vehicles -
- Lukisan & Dekorasi 66,592,782 14,948,389 Painting & Decoration -
- Pengendalian Hama 42,286,355 73,200,000 Pest Control -
- Pipa & Pemanas - 6,661,000 Plumbing & Heating -
- Penghapusan Materi Limbah 67,000,000 57,500,000 Removal of Waste Matter -
- Pengolahan Limbah 37,788,214 40,616,581 Sewage Treatment -
- Pemeliharaan Kolam renang 251,237,257 175,870,299 Swimming Pool Maintenance -
- Listrik & Bola Lampu 938,653,915 549,691,466 Electricity -
- Air dan Pemanas air 554,929,880 455,389,093 Water & Heater -
Jumlah 3,422,617,509 2,238,214,338 Total
Penyusutan dan Amortisasi Depreciation and Amortization

2022 2021
- Penyusutan Aset Tetap 6,839,197,274 7,279,278,623 Depreciation Fixed Asset -
- Sewa 1,304,000,000 1,304,000,000 Rent expense
Jumlah 8,143,197,274 8,583,278,623 Total
90

(CONTINUED)
4.4 Pendapatan (Beban) Lain - Lain 4.4 Other Income (Expenses)

Pendapatan (beban) lain-lain pada tanggal 31 Other income (expenses) as of 31 December, 2021 & 2022,
Desember 2021 dan 2022 adalah sebagai berikut : which details are as follows :
Pendapatan Lain-lain 2022 2021 Other Income

- Pendapatan Bunga Bank 9,337,506 2,527,569 Interest Income -
- Pendapatan Lainnya 6,275,451 14,110,583 Others income -
Sub Jumlah 15,612,957 16,638,151 Sub - Total
Beban Lain-lain 2022 2021 Others Expenses

- Biaya pengelolaan 514,417,163 57,712,794 Management Fees -
- Pajak PPN - 3,105,864 VAT Tax -
- Pajak Giro 1,866,780 504,058 Interest Tax Expenses -
- Pajak & Asuransi Properti 796,076,367 767,892,690 Property Taxes & Insurance -
- Beban Administrasi Bank 14,030 541,948 Bank Service Charge -
- Biaya Pajak 700,000 - Tax Expenses
- Pengeluaran Pemilik/ (pendapatan 12,933,224 - -
Pemilik) Owner's Expenses/(Owner's Revenue) -
- Remunerasi / Fee Direktur 169,440,000 169,440,000 Director's Remuneration / Fees -
- Biaya lainnya 1,713,300 Other Expenses -
- Foreign Exchange Gain/(Loss) (62,328,365) 17,943,745 Foreign Exchange Gain/(Loss) -
Sub Jumlah 1,433,119,199 1,018,854,400 Sub - Total
Jumlah (1,417,506,242) (1,002,216,249) Total
91
SANGAT RAHASIA
CONFIDENTAL
DOCUMENT
LAPORAN REVIU AKUNTAN INDEPENDEN

INDEPENDENT ACCOUNTANT REVIEW REPORT
ATAS LAPORAN KEUANGAN

FOR FINANCIAL STATEMENTS
PERIODE 31 DESEMBER 2022

PERIOD DESEMBER, 31 2022
Laporan hasil reviu ini ditujukan hanya untuk memberikan informasi kepada pihak internal PT ASIA EARTH
INDONESIA dan bukan untuk disajikan pada pihak-pihak diluar perusahaan
This review report is intended only to provide information to internal parties of PT ASIA EARTH INDONESIA and not to
be presented to parties outside the company
92
LAPORAN HASIL REVIU REVIEW REPORT
PERIODE 31 DESEMBER 2022 PERIOD DESEMBER, 31 2022
Yth. Direktur PT ASIA EARTH INDONESIA Dear Director of PT ASIA EARTH INDONESIA
Dengan ini kami sampaikan Laporan Hasil Reviu atas We hereby submit a Review Report on Financial Statements
Laporan Keuangan berupa Laporan Posisi Keuangan untuk in the form of a Statement of Financial Position for January
tanggal 31 Januari s.d 30 Juni 2022, Laporan Laba Rugi, 31 to June 30, 2022, Profit and Loss Report, Statement of
Laporan Perubahan Ekuitas, Laporan Arus Kas dan Catatan Changes in Equity, Statement of Cash Flows and Notes to
atas Laporan Keuangan untuk periode yang berakhir tanggal- Financial Statements for the period ending on these dates.
tanggal tersebut.
Reviu dilaksanakan sesuai dengan Peraturan yang terkait, These reviews are carried out in accordance with the
dengan hasil sebagai berikut: relevant Regulations, with the following results:
1 Pernyataan Reviu Review Statement 1
Kami telah mereviu Laporan Keuangan PT. Mimpi We have reviewed the Financial Statements of PT.
Nusantara Asia berupa Laporan Posisi Keuangan untuk Mimpi Nusantara Asia in the form of Statements of
tanggal 31 Januari s.d 30 Juni 2022, Laporan Laba Rugi, Financial Position for January 31 to June 30 2022,
Laporan Perubahan Ekuitas, Laporan Arus Kas dan Profit and Loss Statements, Statements of Changes in
Catatan atas Laporan Keuangan untuk periode yang Equity, Statements of Cash Flows and Notes to Financial
berakhir tanggal-tanggal tersebut. Statements for the periods ending on these dates.
Reviu dilaksanakan sesuai dengan Pernyataan Standar The review is carried out in accordance with the
Akuntansi Keuangan (PSAK). Reviu mencakup Statement of Financial Accounting Standards (PSAK).
penelusuran angka dan prosedur analitik yang diterapkan The review includes tracking the numbers and analytical
atas data keuangan. Reviu mempunyai lingkup yang jauh procedures applied to the financial data. A review has a
lebih sempit dibandingkan dengan lingkup audit yang much narrower scope than the scope of an audit which is
dilakukan dengan tujuan untuk menyatakan pendapat atas carried out with the aim of expressing an opinion on the
laporan keuangan secara keseluruhan. Oleh karena itu, financial statements as a whole. Therefore, we do not
kami tidak memberi opini semacam itu. share such an opinion.
Berdasarkan reviu kami, tidak terdapat penyebab yang Based on our review, there is no cause that makes us
menjadikan kami yakin bahwa laporan keuangan tidak believe that the financial statements are not presented
disajikan berdasarkan sistem pengendalian yang memadai based on an adequate control system and are not in
dan tidak sesuai dengan Standar Akuntansi Keuangan accordance with the applicable Financial Accounting
yang berlaku. Standards.
2. Dasar Reviu Basic Rules of the Review 2

• Pernyataan Standar Akuntansi Keuangan (PSAK) Statement of Financial Accounting Standards (PSAK) •
3. Tujuan dan Sasaran Reviu Purpose and Target of the Review 3

• Tujuan reviu adalah untuk memberikan keyakinan The purpose of the review is to provide limited •
terbatas atas laporan keuangan yang disajikan assurance on the financial statements presented based
berdasarkan sistem pengendalian intern yang memadai on an adequate internal control system and in
dan sesuai dengan Standar Akuntansi Keuangan. accordance with Financial Accounting Standards.
• Sasaran reviu adalah untuk laporan keuangan yang The target of the review is for the financial reports •
disajikan oleh PT. Mimpi Nusantara Asia. Laporan presented by PT. Mimpi Nusantara Asia. The
Keuangan yang dimaksud mencakup Laporan Posisi financial statements referred to include statements of
Keuangan, Laporan Laba Rugi, Laporan Perubahan financial position, profit and loss reports, reports of
Ekuitas, Laporan Arus Kas dan Catatan atas Laporan changes in equity, reports of cash flows and notes to
Keuangan financial reports.
93
4. Simpulan dan Rekomendasi Conclusions and Recommendations 4

Berdasarkan reviu kami, terdapat beberapa hal yang Based on our review, there are a number of things that
menjadi perhatian kami yang menyebabkan laporan come to our attention that cause the attached financial
keuangan terlampir tidak menyajikan secara wajar: statements to not present fairly:
a. Aset Tetap Fixed Assets a.

• Berdasarkan hasil penelaahan daftar aset tetap Based on the results of a review of the company's •
perusahaan, terdapat kekeliruan dalam klasifikasi list of fixed assets, there was a mistake in the
jenis aset. Perusahaan memiliki 3 unit Asus Window classification of the types of assets. The company
11 Single Languange dengan harga perolehan has 3 units of Asus Window 11 Single Language
masing-masing Rp 7.050.000. Perusahaan with an acquisition cost of Rp 7,050,000 each. The
mengklasifikasikan aset tetap sebagai berikut : company classifies fixed assets as follows:
- 2 Unit Asus Window 11 Single Languange dengan - 2 Units of Asus Window 11 Single Language with
total nilai buku Rp 14.100.000 diklasifikasikan a total book value of IDR 14,100,000 are classified
sebagai Office Equipment. as Office Equipment.
- 1 Unit Asus Window 11 Single Languange dengan - 1 Unit Asus Window 11 Single Language with a
total nilai buku Rp 7.0500.000 diklasifikasikan total book value of IDR 7,0500,000 classified as
sebagai Office Furniture. Office Furniture.
Atas kesalahan pencatatan tersebut, kami Due to these recording errors, we recommend
merekomendasikan penyeuaian/reklasifikasi aset adjusting/reclassifying assets from Office Furniture
dari Office Furniture menjadi Office Equipment. to Office Equipment. This reclassification is done to
Reklasifikasi ini dilakukan untuk mengelompokan group similar assets.
aset sejenis.
• Penyusutan merupakan salah satu konsekuensi Depreciation is one of the consequences of using •
akibat dari penggunaan aset tetap. Dimana aset tetap fixed assets. Where fixed assets will tend to
akan cenderung mengalami penurunan fungsi. experience a decline in function. Depreciation
Penyusutan berlaku untuk tiga kelas aset tetap, yaitu applies to three classes of fixed assets, namely land
land improvements, bangunan, dan peralatan. Tiap improvements, buildings and equipment. Each asset
aset dalam kelas tersebut dianggap sebagai aset yang in this class is considered a depreciable asset
dapat disusutkan (depreciable assets) karena daya because the usefulness of the company and the
guna bagi perusahaan dan kemampuan produksi tiap production capability of each asset will decrease as
aset akan menurun seiring dengan bertambahnya the asset ages. PSAK 16 paragraph 55 states that
usia aset tersebut. PSAK 16 paragraf 55 the depreciation of an asset begins when the asset
menyebutkan bahwa penyusutan suatu aset dimulai is ready for use, namely when the asset is in the
ketika aset siap untuk digunakan, yaitu ketika aset location and condition required so that the asset is
berada pada lokasi dan kondisi yang diperlukan ready to be used in accordance with management's
supaya aset siap digunakan sesuai dengan intensi intentions. In the financial statements of PT. Mimpi
manajemen. Dalam laporan keuangan PT. Mimpi Nusantara Asia, the entity has not depreciated its
Nusantara Asia, entitas belum melakukan recorded fixed assets. Therefore, we recommend
penyusutan atas aset tetap tercatatnya. Maka dari itu depreciating fixed assets using the Straight Line
kami merekomendasikan untuk melakukan Method.
penyusutan aset tetap dengan menggunakan metode
garis lurus (Straight Line Method).
94
• Dalam laporan keuangan PT. Mimpi Nusantara Asia, In the financial statements of PT. Mimpi Nusantara •
penyajian aset tetap akan terlihat dalam laporan Asia, the presentation of fixed assets will be seen in
posisi keuangan. Laporan posisi keuangan the statement of financial position. The statement of
merupakan suatu daftar yang menggambarkan financial position is a list that describes the
komposisi harta, kewajiban, dan modal pada suatu composition of assets, liabilities and capital in a
periode tertentu. Aset tetap yang disajikan certain period. Fixed assets are presented based on
berdasarkan nilai perolehan aset tersebut dikurangi the cost of the assets less the accumulated
dengan akumulasi penyusutannya. Setiap jenis aset depreciation. Each type of fixed assets such as
tetap seperti tanah, bangunan, inventaris kantor, dan land, buildings, office inventory, and so on is stated
lain sebagainya dinyatakan dalam posisi laporan in the position of the financial statements
keuangan secara terpisah atau terinci. Dalam laporan separately or in detail. In the financial statements,
keuangan, aset tetap dirinci menurut jenisnya seperti, fixed assets are broken down by type, such as
bangunan, kendaraan dan lain-lain. Akumulasi buildings, vehicles and others. Accumulated
penyusutan disajikan sebagai pengurangan terhadap depreciation is presented as a deduction for fixed
aset tetap baik secara tersendiri menurut jenisnya assets either individually by type or as a whole.
atau keseluruhan.
b. Piutang Lain-Lain Other Receivables b.

Dalam laporan posisi keuangan per 30 Juni 2022 In the financial position report as of June 30, 2022,
perusahaan mengungkapkan nilai pos Piutang Lain- the company disclosed the value of Other Receivables
Lain sebesar Rp 16.581.818. Berdasarkan hasil of IDR 16,581,818. Based on our matching results
pencocokan kami dengan buku besar yang diberikan, with the ledgers provided, we found that the value of
kami menemukan bahwa nilai pos Piutang Lain-lain Other Receivables was IDR 15,900,000. There is a
sebesar Rp 15.900.000. Terdapat selisih dalam discrepancy in the disclosure on the financial
pengungkapan pada laporan keuangan sebesar Rp statements of IDR 681,818. The cause of this
681.818. Penyebab selisih ini dijelaskan pada poin c. discrepancy is explained in point c.
c. Biaya Yang Masih Harus Dibayar Accrued Expenses c.

Berdasarkan hasil penelaahan dan tracing ke dalam Based on the results of the review and tracing into the
buku besar, pada bulan 18 april 2022 perusahaan ledger, on April 18, 2022 the company recorded
mencatat adanya pengakuan biaya yang masih harus recognition of accrued expenses of IDR 37,159,093.
dibayar sebesar Rp 37.159.093. Pelunasan pos Biaya Repayment of the Accrued Expenses post was made by
Yang Masih Harus Dibayar dilakukan perusahaan pada the company on May 17, 2022 in the amount of IDR
17 Mei 2022 sebesar Rp 37.840.911. Pelunasan 37,840,911. The repayment resulted in a difference of
tersebut menimbulkan selisih sebesar (Rp 681.818). (Rp 681,818). The difference is recognized by the
Selisih tersebut diakui oleh perusahaan sebagai Piutang company as Other Receivables as mentioned in point
Lain-Lain sebagaimana disebutkan pada poin b. Atas b. For this difference, we recommend making
selisih ini, kami merekomendasikan untuk melakukan adjustments to Accrued Expenses and Income Tax
penyesuaian terhadap pos Biaya Yang Masih Harus Payable 23/26 each of IDR 681,818
Dibayar dan Utang PPh 23/26 masing-masing sebesar
Rp 681.818
95
d. Utang Pajak Tax Payable d.

Berdasarkan hasil penelaahan dan tracing ke dalam Based on the results of the review and tracing into the
buku besar, pada bulan 18 april 2022 perusahaan ledger, on April 18, 2022 the company recorded an
mencatat adanya pengakuan Utang Pajak PPh 23/26 acknowledgment of PPh 23/26 Tax Payable of Rp.
senilai Rp 681.818 atas transaksi Biaya Yang Masih 681,818 for Accrued Expense transactions of Rp.
harus Dibayar senilai Rp 37.159.093. Pelunasan pos 37,159,093. Repayment of the Accrued Expenses post
Biaya Yang Masih Harus Dibayar dilakukan was made by the company on May 17, 2022 in the
perusahaan pada 17 Mei 2022 sebesar Rp 37.840.911 amount of Rp. 37,840,911 and there was no record of
dan tidak ditemukan pencatatan pelunasan atas Utang payment of PPh 23/26 Tax Payable recognized on
Pajak PPh 23/26 yang diakui pada 18 april 2022. April 18, 2022. As a result of the lack of recording,
Akibat dari kekurangan pencatatan, saldo pos Utang the balance of the PPh 23/26 Tax Payable post still
Pajak PPh 23/26 masih muncul pada laporan keuangan. appear on the financial statements. Due to the
Atas kesalahan pencatatan, kami merekomendasikan recording error, we recommend making adjustments
untuk melakukan penyesuaian terhadap pos Biaya to Accrued Expenses and Income Tax Payable 23/26
Yang Masih Harus Dibayar dan Utang PPh 23/26 each of IDR 681,818.
masing-masing sebesar Rp 681.818.
e. Beban Penyusutan Depreciation Expenses e.

Dalam laporan keuangan PT. Mimpi Nusantara Asia, In the financial statements of PT. Mimpi Nusantara
entitas belum melakukan penyusutan atas seluruh aset Asia, the entity has not depreciated all of its fixed
tetapnya. Maka kami merekomendasikan untuk assets. So we recommend depreciating fixed assets
melakukan penyusutan aset tetap dengan menggunakan using the straight line method. The result of
metode garis lurus (Straight Line Method). Hasil dari calculating depreciation using the straight-line
perhitungan penyusutan dengan metode garis lurus method will be charged monthly over the economic
akan dibebankan setiap bulannya selama umur life of the asset. Expenses are disclosed in the
ekonomis aset. Pembebanan diungkap pada pos Beban Depreciation Expenses item in the Profit and Loss
Penyusutan dalam Laporan Laba Rugi. Statement.
f Beban Administrasi Bank Bank Service Charge f

Berdasarkan hasil penelaahan dan vouching antara Based on the review and vouching results between the
buku besar dengan rekening koran, terdapat perbedaan general ledger and the bank statement account, there
pengakuan beban administrasi bank. Perbedaan timbul is a difference in the recognition of bank
karena perusahaan mengakui beban administrasi bank administrative expenses. The difference arose because
yang seharusnya diakui pada bulan maret tetapi sudah the company recognized bank administration expenses
diakui pada bulan Februari senilai Rp 10.000. Atas which should have been recognized in March but had
transaksi ini, kami merekomendasikan untuk been recognized in February in the amount of IDR
melakukan penyesuaian agar pengakuan beban 10,000. For this transaction, we recommend making
administrasi bank diakui pada bulan maret. adjustments so that bank administration expenses are
recognized in March.
96
Demikian Laporan Hasil Reviu ini kami sampaikan, Laporan Thus we submit this Review Report, this report is intended
ini ditujukan hanya untuk memberikan informasi kepada only to provide information to the management of PT.
manajemen PT. Mimpi Nusantara Asia dan bukan untuk Mimpi Nusantara Asia and not to be presented to parties
disajikan pada pihak-pihak di luar manajemen, untuk outside management, to prevent the possibility of
mencegah kemungkinan timbulnya salah pengertian dari misunderstanding from parties who do not understand the
pihak-pihak yang kurang memahami mengenai tujuan dan purpose and limitations of an internal control and the
keterbatasan dari suatu pengendalian intern dan evaluasi evaluation and tests that we carry out on the internal
serta test yang kami lakukan atas pengendalian intern control. If there are things that are unclear or require
tersebut. Seandainya ada hal-hal yang kurang jelas atau further explanation, we are willing to discuss it.
memerlukan penjelasan lebih lanjut, kami bersedia untuk
mendiskusikan hal tersebut.
Atas perhatian dan kepercayaannya kami ucapkan terima We thank you for your attention and trust.
kasih.
Denpasar, ……. Januari 2023

Tim Pemeriksa KAP ………………………
(Reviewer Team KAP …………………….)
Pimpinan
97
PT BALI BANGUN TIRTA PT BALI BANGUN TIRTA
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
31 Desember 2022 dan 2022 December 31, 2022 and 2022
31/12/2022 Catatan/ 31/12/2021

Notes
ASET ASSETS
- Aset Lancar Current Assets -
- Kas dan Bank 3,947,945,334 2.3, 3.1 2,836,913,406 Cash and Bank -
- Piutang Usaha 8,219,735,826 2.5, 3.2 9,618,960,807 Account Receivables -
- Persediaan 134,469,889 2.6, 3.3 142,073,677 Inventories -
- Biaya Dibayar Dimuka 329,414,522 3.4 296,117,763 Prepaid Expenses -
Jumlah 12,631,565,571 12,894,065,653 Total
Aset Tidak Lancar Non Current Assets -

- Aset Tetap 64,702,549,498 2.7, 3.5 63,398,354,318 Fixed Assets -
- Akumulasi Penyusutan (53,927,651,975) ### Accumulated Depreciation -
- Aset Lain-lain 4,095,970,000 3.6 4,095,970,000 Other Assets -
- Akumulasi Amortisasi (3,729,077,667) (3,518,780,222) Accumulated Amortization -
Jumlah ### 11,141,789,856 11,928,661,862 Total
###
JUMLAH ASET 23,773,355,427 24,822,727,515 TOTAL ASSETS
LIABILITAS & EKUITAS LIABILITIES AND EQUITY

- Liabilitas Jangka Pendek Short Term Liabilities -
- Utang Usaha 301,501,674 3.7 322,199,915 Account Payables -
- Utang Pajak 120,011,043 3.8 1,004,347,766 Tax Payables -
Jumlah 421,512,717 1,326,547,681 Total
- Liabilitas Jangka Panjang Long Term Liabilities -

- Utang Hubungan Istimewa 20,157,339,936 3.9 20,166,772,434 Payables to Related Parties -
- Kewajiban Imbalan Kerja 564,549,157 3.10 654,051,525 Employee Benefits Liability -
- Liabilitas Jangka Panjang 29,578,399,758 3.11 30,656,807,318 Other Long Term Liability -
Lainnya
Jumlah 50,300,288,851 51,477,631,277 Total
Ekuitas 3.12 Equity

- Modal 5,000,000,000 5,000,000,000 Share Capital -
- Akumulasi Rugi (32,981,451,443) ### Accumulated Loss -
- Saldo Laba Tahun 1,033,005,302 2,558,361,668 Profit For The Year -
berjalan
Jumlah ### ### Total
JUMLAH KEWAJIBAN &

23,773,355,427 24,822,727,515 TOTAL LIABILITIES & EQUITY
EKUITAS
form an integral part of these financial statements as a whole
tidak terpisahkan dari laporan keuangan secara keseluruhan
98
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS
PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun-tahun yang Berakhir For The Years Ended
2022 Catatan/ 2021

Notes
- Penjualan 14,213,062,482 4.1 14,434,120,459 Sales -
- Harga Pokok Penjualan 5,014,276,426 4.2 4,971,309,468 Cost of Sales -
Laba Kotor 9,198,786,056 9,462,810,991 Gross Profit
- Beban Operasional 4.3 Operating Expenses -

- Beban Gaji dan Tunjangan 555,812,161 552,210,796 Salary and Allowance -
Expenses
- Beban Administrasi dan 3,595,885,252 3,351,883,730 General and -
Umum Administrative Expenses
Jumlah 4,151,697,413 3,904,094,526 Total
Laba Operasional 5,047,088,643 5,558,716,465 Profit from Operations
- Pendapatan (Beban) Lain- 4.4 Other Income (Expenses) -

lain
- Penghasilan Lain-lain 113,837,353 47,871,063 Other Income -
- Beban Lain-lain (3,149,552,433) (1,962,331,536) Other Expenses -
Jumlah (3,035,715,080) (1,914,460,473) Total
Laba Sebelum Pajak 2,011,373,563 3,644,255,992 Profit Before Income Tax
- Pajak Kini 978,368,261 1,085,894,324 Current Tax -
Laba Tahun Berjalan 1,033,005,302 2,558,361,668 Profit for The Year
form an integral part of these financial statements as a whole
99
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Modal ditempatkan
dan disetor penuh/ Akumulasi Rugi/ Jumlah Ekuitas/
Issued and fully Accumulated Loss Equity Total

paid capital
- Saldo 31 5,000,000,000 (35,539,813,111) (30,539,813,111) Balance as of -

Desember 2020 December 31,
2020
- Laba tahun - 2,558,361,668 2,558,361,668 Profit for the -
berjalan year
Desember 2021 5,000,000,000 (32,981,451,443) ### December 31,
2021
- Laba tahun - 1,033,005,302 1,033,005,302 Profit for the -

berjalan year
Desember 2022 5,000,000,000 (31,948,446,141) ### December 31,
2022
from an integral part of these financial statements as a whole
100
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
2022 2021
ARUS KAS DARI AKTIVITAS OPERASI: CASH FLOWS FROM OPERATING ACTIVITIES
- Laba Bersih 1,033,005,302 2,558,361,668 Net Profit -
Penyesuaian untuk merekonsiliasi laba Adjustment to reconciliate net profit

(rugi) bersih menjadi kas bersih yang (loss) to net cash generated from
diperoleh dari aktivitas operasi: operating activities
- Beban Penyusutan dan Amortisasi 2,091,067,186 2,005,183,879 Depreciation and Amortization -
Perubahan Aset dan Kewajiban Changes on Assets and Operating

Operasi Liabilities
- (Kenaikan)/Penurunan Piutang Usaha 1,399,224,981 95,580,792 (Increase)/Decrease Account -
Receivable
- (Kenaikan)/Penurunan Persediaan 7,603,788 (45,532,243) (Increase)/Decrease Inventories -
- (Kenaikan)/Penurunan Beban (33,296,759) (5,512,585) (Increase)/Decrease Prepaid -
Dibayar Dimuka Expenses
- Kenaikan/(Penurunan) Kewajiban (89,502,368) 57,323,494 ncrease/(Decrease) Employee Benefit -
Imbalan Kerja
- Kenaikan/(Penurunan) Utang Usaha (20,698,241) 12,904,452 ncrease/(Decrease) Account Payables -
- Kenaikan/(Penurunan) Utang Pajak (884,336,723) 333,315,615 Increase/(Decrease) Tax Payables -
Arus kas bersih yang diperoleh dari Net cash provided by (used in)
(digunakan untuk) aktivitas operasi 3,503,067,166 5,011,625,072 operating activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
- Perolehan Aset Tetap (1,304,195,180) (668,123,951) Acquisition of Fixed Assets -
Arus kas bersih yang diperoleh dari Net cash flow provided by (used in)
(digunakan untuk) aktivitas investasi (1,304,195,180) (668,123,951) investing activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
- Kenaikan/(Penurunan) Utang (1,078,407,560) (1,516,101,799) Increase/(Decrease) Interest Payable -
Bunga Pinjaman
- Kenaikan/(Penurunan) Utang (9,432,498) (4,021,994,232) Increase/(Decrease) Related Parties -
Hubungan Istimewa Payable
101
Kenaikan/(Penurunan) Utang Increase/(Decrease) Related Parties
Hubungan Istimewa Payable
Net cash flow provided by (used in)
Arus kas bersih yang diperoleh dari financing activities
(digunakan untuk) aktivitas pendanaan
(1,087,840,058) (5,538,096,031)
KENAIKAN BERSIH 1,111,031,928 (1,194,594,910) NET INCREASE

KAS DAN SETARA KAS DI: CASH AND CASH EQUIVALENTS AT:
AWAL TAHUN 2,836,913,406 4,031,508,316 BEGINNING OF YEAR
AKHIR TAHUN 3,947,945,334 2,836,913,406 END OF YEAR
from an integral part of these financial statements as a whole
102
1 UMUM 1 GENERAL
1.1 Pendirian perusahaan 1.1 The establisment company

PT Bali Bangun Tirta (”Perusahaan”) didirikan PT Bali Bangun Tirta (the “Company”) was
berdasarkan Akta Notaris Megawati established based on Notaries Deed of
Widiatmaja, SH, No. 10 tanggal 17 Maret 2003. Megawati Widiatmaja, S.H., No. 10 dated
Anggaran dasar perusahaan disetujui oleh March 17, 2003. The company’s Articles of
Menteri Kehakiman dengan surat keputusan Association were approved by the Minister of
No. C-09294 HT. 01.01.TH.2003 tanggal 29 Justice in his decision letter No. C-09294
April 2003. HT.01.01.TH.2003 dated April 29, 2003.
Anggaran Dasar Perusahaan telah mengalami The company’s Articles Association have been
beberapa kali perubahan. Berdasarkan Akta amended several times. Based on Notarial
Notaris No. 12 tanggal 4 Juli 2007 dari Eddy Deed No. 12 dated July 4, 2007 by Notary
Nyoman Winarta, S.H., tentang perubahan Eddy Nyoman Winarta, S.H., about the
pemilik dan kepemilikan saham, peningkatan changes of owners and stakeholders, share
modal dasar, modal disetor, dan modal ownership, increase in authorized, issued and
ditempatkan, perubahan susunan fully paid capital, management structure and
kepengurusan serta perubahan status legal status from Domestic Capital
perseroan dari penanaman modal dalam Investment/Foreign Investment (PMDN) to
negeri (PMDN) menjadi penanaman modal Foreign Capital Investment (PMA). It has been
asing (PMA). Perubahan tersebut telah approved by the Minister of Justice and Human
disetujui oleh Menteri Hukum dan Hak Asasi Rights of the Republic of Indonesia in his
Manusia Republik Indonesia dengan surat decision letter Number W16-00309 HT.01.04-
keputusan No. W16-0309 HT.01.04-TH.2007 TH.2007 dated July 27, 2007.
tanggal 27 Juli 2007.
Perubahan terakhir berdasarkan akta Notaris The latest amendment based on Notarial deed,
No. 7 tanggal 4 Februari 2020 dari Eddy No. 7 dated February 4, 2020, by Notary Eddy
Nyoman Winarta, S.H., tentang persetujuan Nyoman Winarta, S.H., about the approval and
dan pengesahan pengangkatan kembali ratification of the reappointment of the
susunan kepengurusan perseroan untuk company's management arrangement for a
jangka waktu lima tahun. Perusahaan tersebut period of five years. It has been accepted and
telah diterima dan dicatat oleh Menteri Hukum recorded by the Minister of Law and Human
dan Hak Asasi Manusia Republik Indonesia Rights of the Republic of Indonesia Number:
Nomor: AHU-AH.01.03-0102766 tanggal 24 AHU-AH.01.03-0102766 dated February 24,
Februari 2020. 2020.
1.2 Tujuan pendirian perusahaan 1.2 Purpose of the establishment of the company
Maksud dan tujuan pendirian Perusahaan The aim and objective of the Company is to
adalah mengembangkan sektor usaha instalasi engage in development of water-treatment
pengolahan air. installation.
Perseroan berkedudukan di Jalan Dr. Muwardi The Company is located at Jalan Dr. Muwardi
No. 7 Renon, Denpasar, Bali. No. 7 Renon, Denpasar, Bali.
103
1 UMUM (LANJUTAN) 1 GENERAL (LANJUTAN)
1.3 Ijin-ijin yang dimiliki perusahaan 1.3 Company Permit

Adapun ijin-ijin yang sudah dimiliki perusahaan The permit that the company has are as
adalah sebagai berikut: follows:
1) Surat Izin Tempat Usaha (SITU) No. 1) Domicile License No. 11/41/224/DT/
11/41/224/DT/DPM&PTSP/2017, tanggal DPM&PTSP/2017, dated on February 1,
1 Februari 2017, yang berlaku sampai 2017, valid until to February 1, 2022.
dengan tanggal 1 Februari 2022.
2) Nomor Pokok Wajib Pajak No. 2) Taxpayer Registration No. 02.217.812.3-
02.217.812.3-904.000 dari Departemen 904.000 from Republic of Indonesia
Keuangan Republik Indonesia Direktorat Treasury Department Directorates
Jenderal Pajak tanggal 21 Maret 2003. General Tax dated March 21, 2003.
3) Tanda Daftar Perusahaan No. 3) Company Registration Certificate No.
22.09.1.47.00013 berlaku sampai dengan 22.09.1.47.00013 valid until to February 1,
tanggal 1 Februari 2022 dari Kepala Dinas 2022 from Head of Industry and Trade
Perindustrian dan Perdagangan Kota Office in Denpasar.
Denpasar.
4) Surat Izin Usaha Perdagangan (SIUP) No. 4) Trade Business License No.
0068/22-09/PK/I/2017 tanggal 1 Februari 0068/22-09/PK/I/2017, dated February 1,
2017, yang berlaku sampai dengan 2017, valid until to February 1, 2022.
tanggal 1 Februari 2022.
5) Izin Usaha Tetap No. 758/T/PU/2008 dari 5) Permanent effort permission No.
Badan Koordinasi Penanaman Modal. 758/T/PU/2008 from Head Capital
Investment Coordination.
1.4 Direksi dan komisaris perusahaan 1.4 Directors and commissioners of the company
Berdasarkan akta Notaris Eddy Nyoman Based on Notarial deed, No. 07 dated
Winarta, S.H. No. 07 tanggal 4 Februari 2020 February 4, 2020, of Eddy Nyoman Winarta,
susunan Dewan Komisaris dan Direksi S.H., The Company’s Boards of
Perseroan pada 31 Desember 2022 adalah Commissioners and Directors as of December
sebagai berikut: 31, 2022 are as follows:
Dewan Komisaris Board of Commissioners

- Komisaris Umum Freddie Pang Hock Chen President Commissioner -
- Komisaris Rinto Waluyo Commissioner -
- Komisaris Sani Bin Sidik Commissioner -
Direksi Directors
- Presiden Direktur Low Ah Ha President Director -
- Direktur Joko Tripujono Sunaryo, MBA Director -
- Direktur Barat Iriansyah Director -
- Direktur Chen Ming Liang Director -
- Direktur Ooi Cheong Ping Director -
Pada tanggal 31 Desember 2022 dan 2021, As of December 31, 2022 and 2021, the
Perusahaan memiliki karyawan masing-masing Company has 13 employees and 13
sebanyak 13 orang dan 13 orang. employees.
104
2 IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN 2 SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES
Berikut ini adalah kebijakan akuntansi penting yang The following are an important accounting policies
diterapkan dalam penyusunan laporan keuangan applied in the preparation of the financial report of
perusahaan, sesuai dengan Standar Akuntansi the company, in accordance with the Accounting
Keuangan Entitas Tanpa Akuntabilitas Publik (SAK- Financial Standard’s Entities Without Public
ETAP). Accountability (SAK-ETAP).
2.1 Dasar penyusunan laporan keuangan 2.1 Basis preparation of financial statements
Sejak tahun buku 2010 laporan keuangan Since year 2010 financial report has been
disusun perusahaan sesuai dengan Standar prepared in accordance with Accounting
Akuntansi Keuangan Entitas Tanpa Financial Standard’s Entities Without Public
Akuntabilitas Publik (SAK-ETAP) yang Accountability (SAK-ETAP) published by
diterbitkan oleh Ikatan Akuntan Indonesia, dan Indonesian Institute of Accountants, and other
prinsip akuntansi lainnya yang berlaku umum di accounting principles generally accepted in
Indonesia. Indonesia.
Manajemen perusahaan berpendapat bahwa Management’s company argue that financial

laporan keuangan telah disajikan sesuai reporting have been presented according to the
dengan SAK-ETAP dan telah memenuhi SAK-ETAP and has fulfilled all of its
semua persyaratannya. requirements.
Laporan keuangan disusun berdasarkan nilai The financial statements are prepared based
historis serta mengikuti asumsi dasar akrual. on the historical cost and accrual assumptions
Dengan dasar ini pengaruh transaksi dan basis. With this basis the effects of transactions
peristiwa lain diakui pada saat terjadinya and other events are recognized when incurred
(bukan pada saat kas atau setara kas diterima (rather than when cash or cash equivalents
atau dibayar) dan dicatat dalam catatan received or paid) and recorded in the
akuntansi serta dilaporkan dalam laporan accounting records and reported in the
keuangan pada periode yang bersangkutan. financial statements in the period. Statements
Laporan arus kas dikelompokkan ke dalam of cash flows are grouped into operating,
aktivitas operasi, investasi dan pendanaan. investing and financing activities. Statement of
Laporan arus kas untuk kegiatan operasi cash flows for operating activities prepared
disusun menggunakan metode tidak langsung. using the indirect method.
Laporan arus kas menyajikan informasi Statement of cash flows present information
perubahan historis atas dasar kas dan setara based on the historical changes in cash and
kas entitas yang menunjukkan secara terpisah cash equivalents of entities, which shows
perubahan yang terjadi selama satu periode separated changes that occur during a period
dari aktivitas operasi, investai, dan pendanaan. from operating, and financial activities.
Investasi umumnya diklasifikasikan sebagai Investments are generally classified as cash
setara kas hanya jika akan segera jatuh tempo equivalents only if it will be due within or less
dalam waktu tiga bulan atau kurang sejak than three months from the date of acquisition.
tanggal perolehan. Cerukan bank pada Bank overdrafts are generally included in
umumnya termasuk aktivitas pendanaan financing activities similar to the loan. However,
sejenis dengan pinjaman. Namun jika cerukan if the bank overdrafts can be withdrawn at any
bank dapat ditarik sewaktu-waktu dan time and as inseparable part from cash
merupakan bagian yang tak terpisahkan dari management entity, then such overdraft
pengelolaan kas entitas, maka cerukan included on components of cash or cash
tersebut termasuk komponen kas atau setara equivalents.
kas.
105

(LANJUTAN) POLICIES (CONTINUED)
2.2 Transaksi dan saldo dalam mata uang asing 2.2 Foreign currency transactions and balances
Pembukuan perusahaan diselenggarakan The Company maintains its accounting records
dalam mata uang Rupiah. Sedangkan in the Indonesia Rupiah currency. Transactions
transaksi dalam mata uang asing dijabarkan in foreign currencies are recorded at the the
dalam Rupiah dengan kurs Rupiah yang prevailing rates of exchange in effect on the
berlaku pada saat terjadinya transaksi. date of transactions.
Pada tanggal neraca, saldo aset dan kewajiban At the balance sheet date, monetary assets
moneter dalam mata uang asing dijabarkan ke and liabilities denominated in foreign currencies
dalam Rupiah dengan menggunakan kurs yang are converted into the prevailing rate of
berlaku pada tanggal tersebut. Keuntungan exchange as at such date. Exchange gains and
dan kerugian selisih kurs yang timbul losses arising from transactions in foreign
dibebankan atau dikreditkan pada laporan laba currency transactions are recognized in the
(rugi) tahun berjalan. statements of income.
2.3 Kas dan setara kas 2.3 Cash and cash equivalents
Kas dan setara kas mencakup kas, simpanan Cash and cash equivalents include cash on
yang sewaktu-waktu bisa dicairkan dan hand, deposits held can be withdrawn at
investasi likuid jangka pendek lainnya dengan anytime and other short-term liquid investments
jangka waktu jatuh tempo tiga bulan atau with original maturities of three months or less.
kurang.
2.4 Transaksi dengan pihak-pihak yang 2.4 Transactions with related parties
mempunyai hubungan istimewa
Perusahaan melakukan transaksi dengan The Company conducted some transactions
pihak-pihak tertentu sebagai transaksi with related parties, as regulated on SAK-
hubungan istimewa sebagaimana diatur di ETAP Chapter 28 regarding “Related Party
SAK-ETAP Bab 28, “Pengungkapan Pihak - Disclosures”.
Pihak Yang Mempunyai Hubungan Istimewa”.
Semua transaksi signifikan dengan pihak-pihak All material transactions with related parties,
yang mempunyai hubungan istimewa dengan with the same or different terms and conditions
persyaratan dan kondisi yang sama atau as those done with third parties, are disclosed
berbeda apabila dilakukan dengan pihak ketiga in the note to financial statements.
telah diungkapkan dalam laporan keuangan.

Piutang usaha disajikan sebesar jumlah neto Account receivable is presented at its net
setelah dikurangi dengan penyisihan piutang amount less allowance for doubtful account
tak tertagih berdasarkan review individual based on individual review of each account
masing-masing saldo piutang pada akhir tahun. receivable position at the end of the year.
Piutang usaha dibedakan menjadi piutang Account receivable consist of related party
pihak yang mempunyai hubungan istimewa receivable and third party receivable.
dan piutang pihak ketiga.
106


Persediaan dinyatakan dengan biaya atau nilai Inventories are presented by cost or net
realisasi bersih mana yang lebih rendah. realizable value whichever is lower. The cost is
Penilaian biaya ditentukan berdasarkan determined by the first-in, first-out (FIFO)
metode masuk pertama keluar pertama method. Allowance for obsolete and slow
(MPKP). Penyisihan untuk persediaan usang moving inventories is determined based on
dan lambat bergerak ditentukan berdasarkan estimated usage or sales of each type of
estimasi penggunaan atau penjualan masing- inventories in the future.
masing jenis persediaan pada masa
mendatang.
2.7 Aset tetap dan penyusutan 2.7 Fixed assets and depreciation
Aset tetap disajikan sebesar harga perolehan Fixed assets are presented at cost less
setelah dikurangi akumulasi penyusutan dan accumulated depreciation and impairment.
penurunan nilai. Tarif penyusutan aset tetap Fixed assets depreciation are calculated using
dihitung dengan menggunakan metode garis the straight-line method over their estimated
lurus (straight line method) berdasarkan useful lives as follows:
taksiran masa manfaat ekonomis aset tetap
dengan rincian sebagai berikut:
Tahun/Year
- Perabotan dan peralatan kantor 4 Office furniture and fixtures -
- Kendaraan roda dua 4 Motorcycles -
- Kendaraan roda empat 8 Car -
- Instalasi pengolahan air 8 Water treatment installation -
- Perlengkapan laboratorium & produksi 8 Laboratory & Plant equipment -
- Bangunan 20 Buildings -
Pengeluaran untuk perbaikan dan Expenditures to repair and maintenance are

pemeliharaan dibebankan pada laporan laba charged to expenses as incurred. Expenditures
rugi pada saat terjadinya. Pengeluaran yang that extend the useful life or economic benefits
memperpanjang masa manfaat atau memberi in the future in the form of increase capacity,
manfaat ekonomis dimasa yang akan datang quality of output or standard of performance,
dalam bentuk peningkatan kapasitas, mutu are capitalized. Property and equipment
produksi atau peningkatan standar kinerja unused or disposed are removed from the
dikapitalisasi. Aset tetap yang sudah tidak related fixed assets, and the gains or losses
digunakan lagi atau dijual dikeluarkan dari are credited or charged to current operations.
kelompok aset tetap yang bersangkutan, dan
laba rugi yang timbul dikreditkan atau
dibebankan pada operasi tahun berjalan.
Aset dalam penyelesaian disajikan Construction in progress represents the

berdasarkan akumulasi biaya-biaya material accumulated cost of materials and other costs
yang berkaitan dengan aset dalam related to the assets under construction. When
penyelesaian. Ketika aset telah diselesaikan the asset is completed and ready for its
siap digunakan, maka biaya-biaya ini akan intended use, these cost are transferred to the
ditransfer ke akun yang sesuai. relevant accounts.
107
(Disajikan Aset
dalam Rupiah,
dalamkecuali
penyelesaian
dinyatakan lain)disajikan (ExpressedConstruction
in Rupiah, unless
in progress
otherwise stated)
represents the
berdasarkan akumulasi biaya-biaya material accumulated cost of materials and other costs
yang berkaitan dengan aset dalam related to the assets under construction. When
penyelesaian. Ketika aset telah diselesaikan the asset is completed and ready for its
siap digunakan, maka biaya-biaya ini akan intended use, these cost are transferred to the
ditransfer ke akun yang sesuai. relevant accounts.

2.8 Pengakuan pendapatan dan beban 2.8 Revenue and expense recognition
Pendapatan terdiri dari penjualan air. Revenue consists of sales of water. Water
Penjualan air diakui ketika perusahaan telah sales are recognized when the Company has
mengirim produknya kepada pelanggan; sent its products to customers. Customers
pelanggan telah menerima produk dan have received the product and there is
terdapat keyakinan yang memadai bahwa reasonable assurance that receivables from
piutang dari penjualan tersebut akan dapat the sale will be collected. Expenses are
tertagih. Beban diakui pada saat terjadinya recognized when incurred on an accrual basis.
(basis akrual).
2.9 Pajak penghasilan 2.9 Income tax

Perusahaan mengakui kewajiban atas seluruh The Company recognized income tax liability
pajak penghasilan periode berjalan dan for the current period and prior period which
periode sebelumnya yang belum dibayar. Jika have not been paid. If the amount already paid
jumlah yang telah dibayar untuk periode for the current period and prior period exceeds
berjalan dan periode sebelumnya melebihi the amount owed for the period, the Company
jumlah yang terutang periode tersebut, must recognize the excess as an asset. The
perusahaan harus mengakui kelebihan Company does not recognize the existence of
tersebut sebagai aset. Perusahaan tidak deferred tax. This is in accordance with the
mengakui adanya pajak tangguhan. Hal ini SAK-ETAP Chapter 24 about income tax
sesuai dengan SAK-ETAP Bab 24 tentang paragraph 24.3.
Pajak Penghasilan paragraf 24.3.
Perubahan terhadap kewajiban perpajakan Amendments to tax obligations are recorded

diakui pada saat Surat Ketetapan Pajak when an assessment received or, if appealed
diterima, atau jika perusahaan mengajukan against by the Company, when the result of the
permohonan keberatan, pada saat keputusan appeal is determined.
atas keberatan tersebut telah ditetapkan.
2.10 Imbalan pasca kerja 2.10 Employee benefits

Efektif sejak 1 Januari 2008, Perusahaan Effective since January 1st, 2008, the
mengakui kewajiban imbalan pasca kerja Company recognized post – employment
sebagaimana diatur dalam SAK-ETAP Bab 23 benefit obligations as stipulated in the SAK
“Imbalan Kerja”. Pengakuan kewajiban ETAP Chapter 23 “Employee Benefits”.
tersebut didasarkan pada ketentuan Undang- Recognition of these obligations based on
Undang Ketenagakerjaan No.13/2003. Dalam provisions of the Labor Law No. 13/2003. In
ketentuan tersebut Perusahaan diwajibkan these conditions the Company is required to
untuk membayar imbalan kerja kepada pay employee benefits to their employees
karyawannya pada saat mereka berhenti when they stop working in term of resignation,
bekerja dalam hal mengundurkan diri, pensiun retirement, death and permanent disability. The
normal, meninggal dunia dan cacat tetap. amount of benefits primarily based on length of
Besarnya imbalan pasca kerja tersebut employment and compensation of employees
terutama berdasarkan lamanya masa kerja dan on completion of the employment relationship.
kompensasi karyawan pada saat penyelesaian Basically employee benefits under the Labor
hubungan kerja. Pada dasarnya imbalan kerja Law No. 13/2003 is a defined benefit plan.
berdasarkan UU Ketenagakerjaan No. 13/2003108
adalah program imbalan pasti.
Efektif sejak 1 Januari 2008, Perusahaan Effective since January 1st, 2008, the
mengakui kewajiban imbalan pasca kerja Company recognized post – employment
sebagaimana diatur dalam SAK-ETAP Bab 23 benefit obligations as stipulated in the SAK
“Imbalan Kerja”. Pengakuan kewajiban ETAP Chapter 23 “Employee Benefits”.
tersebut didasarkan pada ketentuan Undang- Recognition of these obligations based on
PT BALI BANGUN
Undang TIRTA
Ketenagakerjaan No.13/2003. Dalam PT BALI BANGUN
provisionsTIRTA
of the Labor Law No. 13/2003. In
CATATANketentuan
tersebut Perusahaan diwajibkan NOTES TOthese
THE conditions
FINANCIALtheSTATEMENTS
Company is required to
31 Desemberuntuk2022membayar
dan 2021 imbalan kerja kepada Decemberpay employee
31, 2022 benefits to their employees
and 2021
(Disajikan karyawannya pada saat
dalam Rupiah, kecuali mereka
dinyatakan lain) berhenti (Expressedwhen they stop
in Rupiah, working
unless in term
otherwise of resignation,
stated)
bekerja dalam hal mengundurkan diri, pensiun retirement, death and permanent disability. The
normal, meninggal dunia dan cacat tetap. amount of benefits primarily based on length of
Besarnya imbalan pasca kerja tersebut employment and compensation of employees
terutama berdasarkan lamanya masa kerja dan on completion of the employment relationship.
kompensasi karyawan pada saat penyelesaian Basically employee benefits under the Labor
hubungan kerja. Pada dasarnya imbalan kerja Law No. 13/2003 is a defined benefit plan.
berdasarkan UU Ketenagakerjaan No. 13/2003
adalah program imbalan pasti.

2.11 Penggunaan estimasi 2.11 Use of estimates

Sesuai SAK-ETAP Bab 9, paragraf 9.16 bahwa According to SAK-ETAP Chapter 9, paragraph
entitas harus mengakui perubahan estimasi 9.16 states that entities should recognise the
akuntansi secara prosfektif (kecuali perubahan effect of a change in an accounting estimate
dimana paragraph 9.17 diterapkan) dengan prospectively (except where the change
memasukkannya ke laporan laba rugi di: paragraphs 9.17 set) by recording it into the
income statement in:
1) Periode terjadinya perubahan, jika hanya 1) The period of change, if only the change
berpengaruh terhadap periode tersebut. affects that period.
2) Periode terjadi perubahan dan periode 2) The period of change and future periods,
mendatang, jika berpengaruh terhadap if the change affects both.
keduanya.
109
3 PENJELASAN POS-POS POSISI KEUANGAN 3 EXPLANATION OF STATEMENT OF FINANCIAL

POSITION
3.1 Kas dan setara kas 3.1 Cash and cash equivalents
Kas dan setara kas per 31 Desember 2022 dan Cash and cash equivalents as of December 31,
2021 adalah sebagai berikut: 2022 and 2021 are as follows:
31/12/2022 31/12/2021
- Kas - 38,617,440 Cash -
- PT Bank Central Asia, Tbk 479,097,183 818,303,137 PT Bank Central Asia, Tbk -
- PT Maybank Indonesia, Tbk 3,468,848,151 1,979,992,829 PT Maybank Indonesia, Tbk -
Jumlah 3,947,945,334 2,836,913,406 Total

Piutang usaha per 31 Desember 2022 dan Trade account receivables as of December 31,
2021 adalah sebagai berikut: 2022 and 2021 are as follows:
12/31/2022 12/31/2021
- Perusahaan Daerah Air 9,632,182,493 9,618,960,807 Perusahaan Daerah Air -
Minum (PDAM) Tirta Minum (PDAM) Tirta
Sanjiwani Gianyar
- Cadangan Kerugian Penurunan Ni(1,412,446,667) Sanjiwani Gianyar
- Allowance for Impairment Losses -
Jumlah 8,219,735,826 9,618,960,807 Total
Berdasarkan surat pernyataan nomor: Based on the statement letter number:

002/EXT.Adm /DIR/III/2023 tanggal 15 Maret 002/EXT.Adm/DIR/III/2023 dated March 15,
2023, menyatakan bahwa berkaitan dengan 2023, stating that in connection with the
piutang usaha PDAM Tirta Sanjiwani Gianyar accounts receivable of PDAM Tirta Sanjiwani
sebesar Rp8.474.679.999,- perusahaan telah Gianyar amounting to Rp8.474.679.999,- the
membuatkan cadangan penurunan nilai untuk company has provided a provision for
antisipasi kerugian piutang tidak tertagih. impairment in anticipation of losses on
uncollectible accounts.

Persediaan per 31 Desember 2022 dan 2021 Inventories as of December 31, 2022 and 2021
adalah sebagai berikut: are as follows:
12/31/2022 12/31/2021
- Kaporit 1,786,667 11,400,000 Calcium Hypochlorite -
- Klorine 2,504,720 12,138,720 Chlorine -
- Solar 20,192,948 25,044,248 Diesel Fuel -
- Bubuk Lemon 7,150,000 7,150,000 Lime -
- Aluminium Sulfat 101,085,554 84,590,709 Aluminium Sulphate -
- Soda Api (NaOH) 1,750,000 1,750,000 Caustic Soda (NaOH) -
Jumlah 134,469,889 142,073,677 Total
Manajemen perusahaan berkeyakinan bahwa Management believes that the inventories can
seluruh persediaan dapat digunakan dalam be used in normal activities. Management
kegiatan normal. Manajemen berpendapat believes there are no impairment of inventories.
tidak ada penurunan nilai persediaan.
110

(LANJUTAN) POSITION (CONTINUED)
3.4 Biaya dibayar dimuka 3.4 Prepaid Expenses

Biaya dibayar dimuka 31 Desember 2022 dan Prepayment as of December 31, 2022 and
2021 adalah sebagai berikut: 2021 are as follows:
12/31/2022 12/31/2021
- Asuransi 64,444,743 79,869,497 Insurance -
- Bagian jangka pendek 210,297,445 210,297,445 Current Portion -
Aset lain-lain (catatan 3.6) Other Assets (note 3.6)
- Asuransi mobil - 4,017,000 Car Insurance -
- Pajak dibayar dimuka Prepaid Tax -
- PPh Pasal 21 2,611,988 1,933,821 Income Tax - Article 21 -
- PPh Pasal 25 52,060,346 - Income Tax - Article 25 -
Jumlah 329,414,522 296,117,763 Total
3.5 Aset tetap 3.5

Fixed assets
Aset tetap per 31 Desember 2022 dan 2021 Fixed assets as of December 31, 2022 and
adalah sebagai berikut: 2021 are as follows:
Mutasi/ Movements
Penambahan/ Pengurangan/
12/31/2021 Additions Deductions 12/31/2022
Harga Perolehan Acquisition Cost
- Bangunan 15,705,624,723 211,458,330 - 15,917,083,053 Building -
- Perabot & 138,215,680 5,950,000 - 144,165,680 Office -
peralatan furniture
kantor and fixtures
- Kendaraan 560,850,000 - - 560,850,000 Vehicle -
- Instalasi 38,143,673,020 - - 38,143,673,020 Water -
pengolahan treatment
air plant
- Perabotan 8,849,990,895 1,086,786,850 - 9,936,777,745 Laboratory -
laboratoriu and plant
m dan equipment
produksi
Jumlah 63,398,354,318 1,304,195,180 - 64,702,549,498 Total

- Perabot & 135,841,669 1,034,375 - 136,876,044 Office -
peralatan furniture
kantor and fixtures
- Kendaraan 552,274,996 4,900,000 - 557,174,996 Vehicle -
- Instalasi 38,143,672,990 - - 38,143,672,990 Water -
air plant
- Perabotan 5,182,452,176 1,082,061,640 - 6,264,513,816 Laboratory -
m dan equipments
produksi
111
Perabotan Laboratory
m dan equipments
produksi
Jumlah 52,046,882,234 1,880,769,741 - 53,927,651,975 Total
3.5 Aset tetap (lanjutan) 3.5 Fixed assets (continued)
Mutasi/ Movements
Penambahan/ Pengurangan/
12/31/2020 Additions Deductions 12/31/2021
Harga Perolehan Acquisition Cost
- Bangunan 15,705,624,723 - - 15,705,624,723 Building -
- Perabot & 135,565,680 2,650,000 - 138,215,680 Office -
peralatan furniture
kantor and fixtures
- Kendaraan 560,850,000 - - 560,850,000 Vehicle -
- Instalasi 38,143,673,020 - - 38,143,673,020 Water -
air plant
- Perabotan 8,184,516,944 665,473,951 - 8,849,990,895 Laboratory -
m dan equipment
produksi
Jumlah 62,730,230,367 668,123,951 - 63,398,354,318 Total

- Perabot & 134,948,961 892,708 - 135,841,669 Office -
peralatan furniture
kantor and fixtures
- Kendaraan 547,374,996 4,900,000 - 552,274,996 Vehicle -
- Instalasi 38,143,672,990 - - 38,143,672,990 Water -
air plant
- Perabotan 4,184,810,562 997,641,614 - 5,182,452,176 Laboratory -
m dan equipments
produksi
Jumlah 50,251,995,800 1,794,886,434 - 52,046,882,234 Total
Beban penyusutan yang dibebankan ke dalam Depreciation expenses charged to general and
beban umum dan administrasi pada tahun administrative expenses for year 2022 and
2022 dan 2021 masing-masing sebesar 2021 are Rp1.880.769.741,- and
Rp1.880.769.741,- dan Rp1.794.886.434,-. Rp1.794.886.434,-. (Appendix 1).
(Lampiran 1).
112

3.6 Aset lain-lain 3.6 Other assets

Aset lain-lain per 31 Desember 2022 dan 2021 Other assets as of December 31, 2022 and
adalah sebagai berikut: 2021 are as follows:
12/31/2022 12/31/2021
- Sewa Kantor 1,582,600,000 1,582,600,000 Office Rental -
- Sewa Tanah/Lahan 2,012,000,000 2,012,000,000 Land Rental -
- Instalasi PLN 501,370,000 501,370,000 Electricity Instalation -
4,095,970,000 4,095,970,000
- Dikurangi: Penurunan Nilai (3,518,780,222) (3,308,482,777) Less: Impairment of Assets -
577,189,778 787,487,223
- Bagian Jangka Pendek (210,297,445) (210,297,445) Current Portion -
Jumlah 366,892,333 577,189,778 Total
3.7 Utang usaha 3.7 Account payables

Utang usaha dari nasabah per 31 Desember Account payables as of December 31, 2022
2022 dan 2021 adalah sebagai berikut: and 2021 are as follows:
12/31/2022 12/31/2021
- PT Perusahaan Listrik 255,695,457 256,214,474 PT Perusahaan Listrik -
Negara (Persero) Negara (Persero)
- Perusahaan Daerah Air 3,825,268 3,970,518 Perusahaan Daerah Air -
Minum (PDAM) Kabupaten Minum (PDAM) Gianyar
- Gianyar
Pihak Lainnya 41,980,949 62,014,923 Regency -
Other Payables
Jumlah 301,501,674 322,199,915 Total
3.8 Perpajakan 3.8 Taxation

Perpajakan per 31 Desember 2022 dan 2021 Taxation as of December 31, 2022 and 2021
adalah sebagai berikut: are as follows:
a. Utang pajak a. Taxes payables
12/31/2022 12/31/2021
Jumlah 120,011,043 1,004,347,766 Total
113

3.8 Perpajakan (lanjutan) 3.8 Taxation (continued)
Rekonsiliasi antara laba sebelum pajak The reconciliation between profit before tax as
menurut laporan laba rugi dan penghasilan per statements of profit or loss and other
komprehensif lain dengan laba fiskal adalah comprehensive income and taxable income are
12/31/2022 12/31/2021
Laba sebelum pajak menurut 2,011,373,563 3,644,255,992 Profit before tax per statements of
laporan laba rugi dan penghasilan profit or loss and other
komprehensif lain comprehensive income
Perbedaan Permanen Permanent Difference
- Pendapatan yang telah - (31,027,386) Income Already Subject to Final -
Dikenakan Pajak Penghasilan Tax
- Final
Jamuan Konsumsi 100,497,586 78,398,046 Entertainment Meals -
- Hiburan & Sumbangan 44,200,000 83,716,100 Entertainment & Donation -
- Beban Bunga Pinjaman 1,736,893,459 1,962,331,542 Loan Interest -
- Seragam - 30,943,000 Uniform -
- PPh Pasal 23 - 303,291 Income Tax - Article 23 -
- Penurunan Nilai Piutang Usaha 1,412,446,667 - Impairment of Receivables -
- Beban Lainnya - 51,451,722 Other Expense -
Jumlah 5,350,629,275 5,862,938,443 Total
Perbedaan Sementara Temporary Difference

- Imbalan pasca kerja - 57,323,494 Post Employee Benefit -
Jumlah - 57,323,494 Total
Laba fiskal tahun berjalan 5,350,629,275 5,920,261,937 Taxable income (fiscal) for the
year
Penghasilan Kena Pajak 5,350,629,275 5,920,261,937 Taxable Income
Penghasilan Kena Pajak 5,350,629,000 5,920,261,000 Taxable Income
Pasal 31E 4,800,000,000 4,800,000,000 Article 31E

Peredaran Bruto 14,213,062,482 14,434,120,459 Gross Income
Laba dengan fasilitas 1,807,001,076 1,968,755,414 Profit with facility
Laba tanpa fasilitas 3,543,627,924 3,951,505,586 Profit with non- facility
Taksiran Pajak Penghasilan Estimated of Income Tax
114
- Laba dengan fasilitas 198,770,118 216,563,096 Profit with facility -

- Laba tanpa fasilitas 779,598,143 869,331,229 Profit with non- facility -
Jumlah Pajak Penghasilan Corporate Tax Payable Total
Badan Terutang 978,368,261 1,085,894,324
PPh Pasal 25 (Jan - Nov) 880,110,590 104,120,692 Income Tax Art. 25 (Jan - Nov)
Badan Terutang 98,257,671 981,773,632
PPh Pasal 25 (Des) 90,491,194 Income Tax Art. 25 (Des)

52,060,346
7,766,477
Badan Terutang (PPh Pasal 29) 929,713,286 (Income Tax - Article 29)
3.9 Utang dengan pihak yang mempunyai 3.9 Related Parties Payables
hubungan istimewa
Utang dengan pihak yang mempunyai Related parties payables as of December 31,
hubungan istimewa per 31 Desember 2022 2022 and 2021 are as follows:
dan 2021 adalah sebagai berikut:
12/31/2022 12/31/2021
Utang dengan Pihak yang Loan from Related Parties
Mempunyai Hubungan Istimewa
- Berjaya Infrastructure, Sdn. Bhd 20,062,911,511 20,072,344,009 Berjaya Infrastructure, Sdn. Bhd -
- Metropolitan Utilities Corp. Sdn. - - Metropolitan Utilities Corp. Sdn. -
Bhd Bhd
Utang Kepada Pemegang Saham Loan from Shareholder
- Barat Iriansyah 94,428,425 94,428,425 Barat Iriansyah -
Jumlah 20,157,339,936 20,166,772,434 Total
Pinjaman dari Metropolitan Utilities Corp. Sdn. Loan from Metropolitan Utilities Corp. Sdn.
Bhd. dikenakan bunga sebesar 3% per tahun Bhd. are beared interest rate at 3% p.a above
diatas suku bunga Bank Indonesia sampai Bank Indonesia interest rate until May 31, 2011
dengan 31 Mei 2011 dan mulai 1 Juni 2011 and 6% p.a after that.
bunga pinjaman ditetapkan 6% per tahun.
Pinjaman dari Berjaya Infrastructure Sdn. Bhd. Loan from Berjaya Infrastructure Sdn. Bhd.
dikenakan bunga sebesar 6% per tahun mulai beared interest rate at 6% p.a starting from
1 Januari 2011. Pinjaman dari Berjaya January 1, 2011. Loan from Berjaya
Infrastructure Sdn. Bhd tidak dikenakan biaya Infrastructure Sdn. Bhd does not charge
bunga. interest.
Pinjaman dari Barat Iriansyah tidak dikenakan There is no interest on the loan from Barat
bunga pinjaman. Iriansyah.
3.10 Kewajiban imbalan kerja 3.10 Employee benefits liability

Pada tanggal 31 Desember 2022 dan 2021, As of December 31, 2022 and 2021, the
jumlah kewajiban imbalan kerja dihitung oleh amount of employee benefits liability has been
kantor konsultan aktuaria Arya Bagiastra. determined by independent actuary Arya
Saldo tersebut harus disajikan di neraca Bagiastra. The amount should be stated on
(kewajiban) dan laporan laba – rugi (beban). balance sheets (liabilities) and statements of
income (expense).
115
31 DesemberPada2022
tanggal
dan 2021
31 Desember 2022 dan 2021, DecemberAs 31, of
2022
December
and 2021 31, 2022 and 2021, the
(Disajikan jumlah kewajiban
dalam Rupiah, imbalan
kecuali kerja dihitung
dinyatakan lain) oleh (Expressedamount of employee
in Rupiah, benefits stated)
unless otherwise liability has been
kantor konsultan aktuaria Arya Bagiastra. determined by independent actuary Arya
Saldo tersebut harus disajikan di neraca Bagiastra. The amount should be stated on
(kewajiban) dan laporan laba – rugi (beban). balance sheets (liabilities) and statements of
income (expense).
12/31/2022 12/31/2021
- Tingkat diskonto pada awal 6.64% 6.52% Discount rate at beginning of -
periode IGSYC (Durable) IGSYC (Durable) year
- Tingkat diskonto pada akhir 6.99% 6.64% Discount rate at end of year -
periode IGSYC (Durable) IGSYC (Durable)
- Tingkat kenaikan upah/gaji 7.00% 7.00% Future salary increases -

- Metode valuasi aktuaria: PUC PUC Actuarial calculation method -
*PUC = Metode Estimasi Kredit Unit/ Projected Unit Credit Method

3.10 Kewajiban imbalan kerja (lanjutan) 3.10 Employee benefits liability (continued)
Jumlah kewajiban imbalan kerja yang diakui di Total amount of employee benefits expense
laporan laba rugi adalah sebagai berikut: are as follows:
a. Beban imbalan kerja bersih a. Net employee benefits expense

Rekonsiliasi beban imbalan kerja yang diakui di Reconciliation of employee benefits expense
laporan laba rugi. recognized on income statement.
12/31/2022 12/31/2021
- Biaya Jasa Lalu (117,287,947) - Past Service Cost -
- Biaya Jasa Kini 50,502,634 49,066,482 Current Service Cost -
- Biaya Bunga 43,429,021 38,925,717 Interest Cost -
Jumlah (23,356,292) 87,992,199 Total
b. Kewajiban imbalan kerja bersih b. Net employee benefits liability

Jumlah kewajiban imbalan kerja sebagai Total amount of employee benefits liability
berikut are as follows:
12/31/2022 12/31/2021
- Nilai Kini Kewajiban 564,549,157 654,051,525 Present Value of Obligation -
Jumlah 564,549,157 654,051,525 Total
c. Mutasi kewajiban imbalan kerja c. Mutation employee benefits liability

12/31/2022 12/31/2021
- (Kewajiban)/ Kekayaan pada 654,051,525 596,728,031 (Liability)/ Asset at Beginning -
Awal Tahun of Year
- Realisasi Pembayaran - -Benefit Payment Only Related -
Manfaat Imbalan yang to Benefit Provision Under The
dibayarkan
- Beban Imbalan Kerja Diakui (23,356,292) Report -
87,992,199 Recognition Employee Benefits
pada Tahun Berjalan Expenses of Current Year
- Pendapatan Komprehensif (66,146,076) (30,668,705) Other Comprehensive -
Lainnya Income
Jumlah 564,549,157 654,051,525 Total
3.11 Utang jangka panjang lainnya 3.11 Other long term liability
116
Utang jangka panjang lainnya per 31 Other long term liability as of December 31,
Desember 2022 dan 2021 adalah sebagai 2022 and 2021 are as follows:
berikut: 12/31/2022 12/31/2021
Utang Bunga Pinjaman Related parties
- Berjaya Infrastructure, Sdn. Bhd 996,418,405 996,418,405 Berjaya Infrastructure, Sdn. Bhd -
- Metropolitan Utilities Corp. Sdn. 28,581,981,353 29,660,388,913 Metropolitan Utilities Corp. Sdn. -
Bhd Bhd
Jumlah 29,578,399,758 30,656,807,318 Total

3.11 Utang jangka panjang lainnya (lanjutan) 3.11 Other long term liability (continued)
Utang bunga pinjaman merupakan pinjaman Interest payable represents loan to

dari Metropolitan Utilities Corp. Sdn. Bhd. yang Metropolitan Utilities Corp. Sdn. Bhd. which is
dikenakan bunga sebesar 3% per tahun diatas beared interest rate at 3% p.a above Bank
suku bunga Bank Indonesia, sampai dengan Indonesia interest rate until May 31, 2011 and
31 Mei 2011 dan 6% per tahun sejak 1 Juni 6% per annum since June 1, 2011 and Berjaya
2011 dan Berjaya Infrastructure Sdn. Bhd. Infrastructure Sdn. Bhd. with an interest rate of
dengan bunga sebesar 6% sejak 1 Januari 6% since January 1, 2011.
2011.
3.12 Ekuitas 3.12 Equity

Ekuitas per 31 Desember 2021 dan 2020 Equity as of December 31, 2021 and 2020 are
adalah sebagai berikut: as follows:
12/31/2022 12/31/2021
- Modal disetor 5,000,000,000 5,000,000,000 Paid-up Capital -
- Akumulasi Rugi (32,981,451,443) ### Accumulated Losses -
- Laba tahun terjalan 1,033,005,302 2,558,361,668 Profit for the year -
Jumlah (26,948,446,141) ### Total
Berdasarkan akta Notaris Eddy Nyoman Based on Notarial deed, No. 37 dated
Winarta, S.H. No. 37 tanggal 8 September September 8, 2015 of Eddy Nyoman Winarta,
2015, komposisi kepemilikan saham adalah S.H., the composition of shares ownership are
sebagai berikut: as follows:
No Nama Pemegang Saham/ Jumlah Persentase Jumlah nilai

Shareholders name lembar saham/ kepemilikan/ nominal/
Number of Percentage Total amount
Shares of ownership of shares
1 Kelana Teratai Sdn. Bhd. 4,000 80.00% 4,000,000,000
2 Drs. Barat Iriansyah 500 10.00% 500,000,000
3 Rinto Waluyo 500 10.00% 500,000,000
Jumlah/ Total 5,000 100.00% 5,000,000,000
117
4 PENJELASAN POS-POS LABA (RUGI) 4 EXPLANATION OF STATEMENT OF PROFIT OR

LOSS
4.1 Penjualan 4.1 Sales
Penjualan dari tanggal 1 Januari sampai Sales from January 1 to December 31, 2022
dengan 31 Desember 2022 dan 2021 adalah and 2021 are as follows:
sebagai berikut: 2022 2021
- Penjualan Air Bersih 14,213,062,482 14,434,120,459 Revenue from Water Sales -
Jumlah 14,213,062,482 14,434,120,459 Total
4.2 Harga pokok penjualan 4.2 Cost of sales

Harga pokok penjualan dari tanggal 1 Januari Cost of sales from January 1 to December 31,
sampai dengan 31 Desember 2022 dan 2021 2022 and 2021 are as follows:
adalah sebagai berikut:
2022 2021
- Listrik - PLN 3,117,854,008 3,214,384,628 Electricity - PLN -
- Pajak Air Bawah Tanah 47,344,890 50,491,760 Local - Water Tax -
- Gaji - Tenaga Kerja Langsung 396,548,838 395,147,559 Direct Labour - Basic Salary -
- Gaji - Lembur Karyawan 406,450,126 412,836,664 Direct Labour - Overtime -
- Alum 870,105,155 766,157,110 Aluminium -
- Kaporit 22,613,333 6,108,667 Calcium Hypochlorite -
- Klorin 119,734,000 104,004,480 Chlorine -
- Minyak Diesel 4,851,300 1,597,500 Diesel Fuel -
- Bahan Lainnya - Laboratorium - 3,017,100 Other consumable - Lab -
- Bahan Lainnya - Reagent 28,774,776 17,564,000 Other consumable - Reagent -
Jumlah 5,014,276,426 4,971,309,468 Total
4.3 Beban operasional 4.3 Operating expenses

Beban operasional dari tanggal 1 Januari Operating expenses from January 1 to
sampai dengan 31 Desember 2022 dan 2021 December 31, 2022 and 2021 are as follows:
adalah sebagai berikut:
2022 2021
Beban gaji dan tunjangan Sales and allowances
- Gaji Pokok Karyawan 342,538,512 342,638,932 Staff Basic Salary -
- Tunjangan Tetap Karyawan 14,112,000 14,112,000 Staff Fixed Allowance -
- Tunjangan THR Karyawan 64,792,929 64,662,425 Staff Allowance - THR -
- PPh Pasal 21 Karyawan 45,218,000 42,566,136 Employee Tax Art. 21 -
- Jamsostek 53,561,780 52,701,079 Jamsostek -
- BPJS 35,588,940 35,530,224 BPJS -
Jumlah 555,812,161 552,210,796 Total
118

4.3 Beban operasional (lanjutan) 4.3LOSSOperating expenses (continued)
Beban umum dan administrasi General and administrative

expense
- Travel - Akomodasi 19,966,550 - Travel - Accomodation -
- Perjalanan Dinas - Tiket Pesawat 37,077,176 - Travel - Airface -
- Biaya Penyusutan 1,880,769,741 1,794,886,434 Depreciation Expense -
- Amortisasi Aset Lain-lain 210,297,445 210,297,445 Amortization Other Assets -
- Konsultasi 237,285,000 237,285,000 Consultation Fee -
- Perbaikan dan Pemeliharaan 561,106,126 407,621,925 Repair and Maintenance -
- Beban Kantor - Denpasar 94,158,054 66,038,422 Office Expense - Denpasar -
- Beban Kantor - Payangan 64,883,217 66,776,675 Office Expense - Payangan -
- Hiburan dan Sumbangan 44,200,000 83,716,100 Entertainment and Donation -
- Beban Imbalan Pasca Kerja - 57,323,494 Post-Employee Benefit Expense -
- Telepon - Denpasar 7,985,000 9,103,474 Telephone - Denpasar -
- Listrik dan Air - Denpasar 22,738,361 - Utilities - Denpasar -
- Konsumsi 100,497,586 78,398,046 Meals -
- Bensin - Denpasar 36,797,682 34,237,745 Petrol - Denpasar -
- Bensin - Payangan 8,200,557 10,013,073 Petrol - Payangan -
- Telepon - Payangan 1,906,000 2,833,000 Telephone - Payangan -
- Alat tulis kantor - Denpasar 3,086,500 19,603,438 inting and Stationery - Denpasar -
- Pengobatan karyawan 70,338,276 64,366,711 Staff Medical Expenses -
- Alat Tulis Kantor - Payangan 543,900 550,100 inting and Stationery - Payangan -
- Asuransi - Instalasi 138,056,559 120,103,324 Insurance - Plant -
- Asuransi - Kendaraan 4,017,000 - Insurance - Vehicle -
- Asuransi - Uang 333,322 139,158 Insurance - Money -
- Pajak Kendaraan 7,400,300 8,360,000 Vehicle Road Tax -
- PPh Pasal 23 - 303,291 Tax Article 23 -
- Transportasi - 3,200,000 Transportation -
- Audit Fee 37,500,000 37,400,000 Audit Fee -
- Beban Bank 6,740,900 8,383,875 Bank Charge -
- Seragam - 30,943,000 Uniform -
Jumlah 3,595,885,252 3,351,883,730 Total
119

LOSS
4.4 Pendapatan (beban) lain-lain 4.4 Other income (expenses)
Pendapatan (beban) lain-lain dari tanggal 1 Other income (expenses) from January 1 to
Januari sampai dengan 31 Desember 2022 December 31, 2022 and 2021 are as follows:
dan 2021 adalah sebagai berikut:
2022 2021
- Pendapatan Bunga Bank 24,334,984 31,027,386 Bank Interest Income -
- Pendapatan Lain-lain 89,502,369 16,843,677 Other Income -
- Bunga Pinjaman: Loan Interest -
Metropolitan Utilities Corp. (1,736,893,459) (1,962,331,542) Metropolitan Utilities Corp.
Sdn. Bhd. Sdn. Bhd.
- Kerugian Foreign Exchange (212,305) - Loss on Foreign Exchange -
- Penurunan Nilai Piutang Usaha (1,412,446,667) - Impairment Loss for Account -
Receivable
- Beban Lain-lain (2) 6 Other Expenses -
Jumlah (3,035,715,080) (1,914,460,473) Total
5 INFORMASI PENTING LAINNYA 5 OTHER IMPORTANT INFORMATION

Rasio keuangan tahun 2022 dan 2021 adalah sebagai Financial ratio in 2022 and 2021 are as follows:
berikut:
2022 2021
a Liquidity Ratio
1) Current Ratio 2996.72% 972.00%
2) Cash Ratio 936.61% 213.86%
3) Quick Ratio 2964.82% 961.29%
4) Working Capital To Total Asset Ratio 36.53% 40.52%
b Leverage Ratio
1) Total Debt To Equity Ratio -188.22% -188.71%
2) Total Debt To Total Asset Ratio 213.36% 212.73%
c Activities Ratio
1) Total Asset Turn Over 0.60 x 0.58 x
2) Receivable Turn Over 1.59 x 1.49 x
3) Average Collection Period 229.05 hari 244.45 hari
4) Inventory Turn Over 36.26 x 41.67 x
5) Average Days Inventory 10.07 hari 8.76 hari
6) Net Working Capital Turn Over 1.20 x 1.17 x
d Rentability Ratio
1) Gross Profit Margin 64.72% 65.56%
2) Operating Profit Margin 35.51% 38.51%
3) Operating Ratio 64.49% 61.49%
120
4) Net Profit Margin 7.27% 17.72%

5) Rate of Return on Total Asset (ROA) 8.28% 13.96%
6) Rate of Return on Investment (ROI) 4.35% 10.31%
7) Rate Of Return For The Owner/Return On Equity (ROE) -3.83% -9.14%
6 PERISTIWA SETELAH TANGGAL NERACA 6 SUBSEQUENT EVENTS

Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation of
laporan keuangan. Tidak terdapat peristiwa- the financial statements. There were no significant
peristiwa penting setelah tanggal neraca yang subsequent events after the balance sheet date that
memerlukan penyesuaian terhadap laporan require adjustment to the financial statements.
keuangan.
7 KONDISI EKONOMI 7 ECONOMIC CONDITIONS

Kegiatan usaha Perusahaan telah dipengaruhi dan The operations of the Company might be affected
akan terus dipengaruhi oleh memburuknya kondisi by the future economic conditions in Indonesia that
perekonomian yang disebabkan oleh ketidakstabilan may contribute to volatility in currency values and
nilai tukar dan pertumbuhan ekonomi yang negatif. negatively impact economic growth. Economic
Perbaikan dan pemulihan kondisi ekonomi improvements and sustained recovery are
tergantung pada beberapa faktor seperti kebijakan dependent upon several factors, such as fiscal and
fiskal dan moneter yang diambil oleh pemerintah monetary action being undertaken by the
dan faktor lainnya, suatu tindakan yang berada government and others, actions that are beyond the
diluar kendali Perusahaan. control of the Company.
8 KELANGSUNGAN HIDUP USAHA 8 GOING CONCERN

Laporan keuangan perusahaan disajikan dengan The Company’s financial statements are presented
anggapan Perusahaan akan melanjutkan on the assumption that the Company will continue
operasinya sebagai entitas yang berkemampuan its operation as entity which able to keep its going
untuk mempertahankan kelangsungan hidupnya. concern ability.
Saldo ekuitas perusahaan bersaldo minus, yaitu The balance of equity in a company with a minus
pada tanggal 31 Desember 2022 adalah minus balance, which is minus Rp26.948.446.141,-. as of
Rp26.948.446.141,-. Saldo negatif telah berkurang December 31, 2022. The negative balance has
dari tahun sebelumnya. Namun saldo negatif ini decreased from the previous year. However, the
dapat bertambah jika saldo piutang (catatan 3.2) negative balance can be increased if the account
tidak dapat ditagih. receivable (note 3.2) cannot be collected.
Perusahaan memiliki utang kepada pemegang In addition, the Company has a debt to shareholders
saham dalam jumlah yang signifikan. Kondisi in significant amount. This condition affects the
tersebut memengaruhi kemampuan perusahaan company's ability to maintain its going concern.
untuk mempertahankan kelangsungan usahanya.
Dalam menghadapi kemungkinan adanya To handle the possibility of uncertainty, the

ketidakpastian tersebut diatas, manajemen Company’s management has made plans in order to
Perusahaan telah membuat rencana-rencana keep the Company’s going concern ability as
untuk mempertahankan kelangsungan usaha follows:
sebagai berikut:
1) Kelana Teratai Sdn, Bhd, berkomitmen 1) To solve PT Bali Bangun Tirta going concern
menanggung seluruh pembiayaan PT Bali issue, Kelana Teratai, Sdn, Bhd, would support
Bangun Tirta untuk mempertahankan PT Bali Bangun Tirta on its financing issue
kelangsungan hidup perusahaan berdasarkan based on Statement Letter No.
Surat Pernyataan No. ACT/KTSB/2023-01 ACT/KTSB/2023-01 dated March 16, 2023.
tanggal 16 Maret 2023.
121
31 DesemberKelana
2022 dan
Teratai
2021 Sdn, Bhd, berkomitmen DecemberTo 31,solve
2022 PT
andBali
2021Bangun Tirta going concern
(Disajikan menanggung
dalam Rupiah, seluruh pembiayaan
kecuali dinyatakan lain)PT Bali (Expressedissue, Kelanaunless
in Rupiah, Teratai, Sdn, Bhd,
otherwise would support
stated)
Bangun Tirta untuk mempertahankan PT Bali Bangun Tirta on its financing issue
kelangsungan hidup perusahaan berdasarkan based on Statement Letter No.
Surat Pernyataan No. ACT/KTSB/2023-01 ACT/KTSB/2023-01 dated March 16, 2023.
tanggal 16 Maret 2023.
8 KELANGSUNGAN HIDUP USAHA (LANJUTAN) 8 GOING CONCERN (CONTINUED)
2) Berjaya Infrastructure Sdn, Bhd, berkomitmen 2) To solve PT Bali Bangun Tirta going concern
menanggung seluruh pembiayaan PT Bali issue, Berjaya Infrastructure Sdn. Bhd. would
Bangun Tirta untuk mempertahankan support PT Bali Bangun Tirta on its financing
kelangsungan hidup perusahaan berdasarkan issue based on statement letter dated March
berdasarkan Surat Pernyataan tanggal 17 17, 2023.
Maret 2023.
9 KOMITMEN 9 COMMITMENTS
Berdasarkan perjanjian kerjasama nomor Based on agreement number BBT/SPK.01/V/2007
BBT/SPK.01/V/2007 tanggal 31 Mei 2007 tentang dated May 31, 2007 regarding build, operate and
bangun, kelola, alih milik (BKAM) antara PT Bali transfer (BOT) between PT Bali Bangun Tirta and
Bangun Tirta dengan perusahaan Daerah Air Minum Perusahan Daerah Air Minum (PDAM) Gianyar
(PDAM) Kabupaten Gianyar Bali, PT Bali Bangun Regency-Bali, PT Bali Bangun Tirta is committing to
Tirta dapat melakukan dan mendanai optimalisasi build and finance of the optimization IPA (Water
IPA (Instalasi Pengolahan Air) existing di wilayah Treatment Plant) in the area of Payangan and
Payangan dan Ubud Kabupaten Gianyar-Bali. Ubud-Gianyar Regency.
Terkait dengan addendum terhadap perjanjian Related to the addendum agreement number:
kerjasama nomor: BBT/SPK.01/V/2007 tanggal 31 BBT/SPK.01/V/2007 dated May 31, 2007 currently
Mei 2007 sedang dalam pembahasan dengan still in discussion with PDAM Gianyar Regency.
PDAM Kabupaten Gianyar.
10 TRANSAKSI DENGAN PIHAK YANG MEMPUNYAI 10 TRANSACTION WITH RELATED PARTIES
HUBUNGAN ISTIMEWA
Dalam kegiatan usahanya, Perusahaan melakukan In the normal course of business, the Company
transaksi tertentu dengan pihak-pihak yang entered into certain transactions with related parties,
mempunyai hubungan istimewa yang meliputi including the following:
antara lain:
Utang atas jasa konsultasi kepada Barat Iriansyah Consulting fee to. Barat Iriansyah (shareholder 10%)
sebesar Rp94.428.425,- yang merupakan salah amounting to Rp94.428.425,- (note 3.9).
satu pemegang saham (10%) (catatan 3.9).
Perusahaan memperoleh pinjaman dari Metropolitan The Company obtained loan from Metropolitan
Utilities Corporation Sdn. Bhd. (pemegang saham Utilities Corporation Sdn. Bhd. (the previous
sebelumnya sebesar Rp0,- dan dari Berjaya shareholders) at amounting to Rp0,- and loan from
Infrastructure Sdn. Bhd. Sebesar Berjaya Infrastructure Sdn. Bhd. amounting to of
Rp20.062.911.511,- per tanggal 31 Desember 2022 Rp20.062.911.511,- as of December 31, 2022 (note
(catatan 3.9). 3.9).
Perusahaan juga mempunyai transaksi di luar usaha The Company also entered into non trade
dengan pihak-pihak yang mempunyai hubungan transactions with related parties.
istimewa.
122
11 PENYELESAIAN LAPORAN KEUANGAN 11 COMPLETION OF THE FINANCIAL STATEMENTS

Laporan keuangan telah diselesaikan dan disetujui The financial statements were completed and
untuk diterbitkan oleh Direksi PT Bali Bangun Tirta authorized for issuance by the PT Bali Bangun
pada tanggal 3 April 2023. Tirta's Directors on April 3, 2023.
123

REKONSILIASI FISKAL/FISCAL RECONCILIATION
Untuk Tahun Pajak Yang Berakhir Tanggal 31 Desember 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
KOMERSIAL REKONSILIASI/RECONCILIATION FISKAL

PERKIRAAN ACCOUNT
/COMMERCIAL POSITIF NEGATIF /FISCAL
PENDAPATAN REVENUE
- Pendapatan Kamar 10,784,215,026 - - 10,784,215,026 Room Revenue -
- Pendapatan Makanan dan Minuman 2,787,081,125 - - 2,787,081,125 F&B Revenue -
- Pendapatan Departemen Lainnya 1,126,337,090 - - 1,126,337,090 Others Department Revenue -
Total Pendapatan 14,697,633,241 - - 14,697,633,241 Total Revenue
BEBAN POKOK PENDAPATAN COST OF SALES

- Beban Kamar 2,045,878,621 - - 2,045,878,621 Room Cost -
- Beban Pokok Makanan & Minuman 831,576,850 - - 831,576,850 Food & Beverage Cost -
- Beban Pokok SPA 160,575,000 - - 160,575,000 Spa Cost -
- Beban Pokok Laundry Tamu 6,182,880 - - 6,182,880 Guest Laundry Cost -
- Beban Pokok Tours Tamu 225,150,000 - - 225,150,000
Total Beban Pokok Pendapatan 3,269,363,351 - - 3,269,363,351 Total Cost of Sales
Laba Kotor 11,428,269,890 - - 11,428,269,890 Gross Profit
Beban Usaha OPERATING EXPENSES

Beban Gaji dan Upah Sales and allowances
- Gaji & Upah 2,460,452,881 - - 2,460,452,881 Salaries & Wages -
- Gaji Buruh dan Lembur 280,002,400 - - 280,002,400 Casual Labor & Overtime -
- Bonus 299,088,036 - - 299,088,036 Bonus -
- Makan Karyawan 484,862,905 - - 484,862,905 Employee Meals -
- Tunjangan Medis 258,325,077 - - 258,325,077 Medical Allowances -
- Pembayaran Tambahan 592,478,351 - - 592,478,351 Supplemental Pay -
- Jamsostek 145,939,052 - - 145,939,052 Worker Social Security Program -
Jumlah Beban Gaji dan Upah 4,521,148,703 - - 4,521,148,703 Total Sales and allowances
Biaya Administrasi & Umum Administrasi & General Expense

- Biaya Bank 46,385,643 - - 46,385,643 Bank Charges -
- Kartu Credit Komisi 298,858,261 - - 298,858,261 Credit Card Commissions -
- Pengolahan data 209,752,179 - - 209,752,179 Data Processing -
- Iuran & Kontribusi 30,500,000 - - 30,500,000 Dues & Contribution -
- Lisensi 103,718,941 - - 103,718,941 Licenses and Permits -
- Lukisan & Dekorasi 160,793,200 - - 160,793,200 Painting & Decoration -
- Kerugian & Kerusakan 653,351 - - 653,351 Loss & Damage -
- Upacara keagamaan 19,073,000 19,073,000 - - Ceremonial & Offering -
- Imbalan tenaga ahli 52,100,000 - - 52,100,000 Professional Fees -
- Aneka ragam 290,432,306 290,432,306 - - Miscellaneous -
- Aktivitas Pegawai 12,162,400 - - 12,162,400 Staff Activity -
- Pelatihan 50,462,453 - - 50,462,453 Training -
- Keamanan 778,620,288 - - 778,620,288 Security -
Jumlah Biaya Administrasi & Umum 2,053,512,021 309,505,306 - 1,744,006,715 Total Administrasi & General Expense
Biaya Penjualan dan Pemasaran Sales & Marketing Expense

- Penjualan & Pemasaran perusahaan 1,073,615,760 - - 1,073,615,760 Corporate Sales & Marketing -
- Hiburan 18,793,096 - - 18,793,096 Entertainment -
- Biaya Promosi 113,930,667 - - 113,930,667 Promotion Expenses -
Jumlah Biaya Penjualan dan Pemasaran 1,206,339,523 - - 1,206,339,523 Total Sales & Marketing Expense

REKONSILIASI FISKAL/FISCAL RECONCILIATION
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
KOMERSIAL REKONSILIASI/RECONCILIATION FISKAL

PERKIRAAN ACCOUNT
/COMMERCIAL POSITIF NEGATIF /FISCAL
Biaya Operasi, Pemeliharaan, dan Energi Properti P.O.M.E.C
- AC 87,857,301 - - 87,857,301 Air Conditioning -
- Bangunan 65,407,594 - - 65,407,594 Building -
- Peralatan Listrik & Mekanik 178,820,727 - - 178,820,727 Electrical & Mechanical Equipment -
- Perlengkapan teknik 245,185,350 - - 245,185,350 Engineering Supplies -
- Tanah & Lansekap 864,938,405 - - 864,938,405 Ground & Landscapings -
- Kendaraan Bermotor 21,919,730 - - 21,919,730 Motor Vehicles -
- Lukisan & Dekorasi 66,592,782 - - 66,592,782 Painting & Decoration -
- Pengendalian Hama 42,286,355 - - 42,286,355 Pest Control -
- Penghapusan Materi Limbah 67,000,000 - - 67,000,000 Removal of Waste Matter -
- Pengolahan Limbah 37,788,214 - - 37,788,214 Sewage Treatment -
- Pemeliharaan Kolam renang 251,237,257 - - 251,237,257 Swimming Pool Maintenance -
- Listrik & Bola Lampu 938,653,915 - - 938,653,915 Electricity -
- Air dan Pemanas 554,929,880 - - 554,929,880 Water & Heater
Jumlah Biaya Operasi, Pemeliharaan, dan E 3,422,617,509 - - 3,422,617,509 Total P.O.M.E.C
Biaya Penyusutan Depreciation
- Penyusutan Aset Tetap 6,839,197,274 - - 6,839,197,274 Depreciation Fixed Asset -
Jumlah Biaya Penyusutan 6,839,197,274 - - 6,839,197,274 Total Depreciation
Jumlah Beban Usaha 18,042,815,030 - - 17,733,309,724 Total Depreciation
Laba Operasional (6,614,545,140) (309,505,306) - (6,305,039,834) Operating Income
PENDAPATAN (BEBAN) NON OPERASIONAL NON OPERATING INCOME (EXPENSES)

Pendapatan Non Operasional Non Operating Income
- Pendapatan Bunga Bank 9,337,506 - 9,337,506 - Interest Income -
- Pendapatan Lainnya 6,275,451 - - 6,275,451 Others Income -
Total Non Operating Income 15,612,957 - 9,337,506 6,275,451 Total Non Operating Income
Beban Non Operasional Non Operating Expenses

- Biaya pengelolaan 514,417,163 - - 514,417,163 Management Fees -
- Pajak & Asuransi Properti 796,076,367 - - 796,076,367 Property Taxes & Insurance -
- Beban Pajak Giro 1,866,780 1,866,780 - - Interest Tax Expense -
- Beban Administrasi Bank 14,030 - - 14,030 Bank Service Charge -
- Biaya Pajak 700,000 700,000 - - Tax Expenses -
- Remunerasi / Fee Direktur 169,440,000 - - 169,440,000 Director's Remuneration / Fees -
- Biaya Sewa 1,304,000,000 - - 1,304,000,000 Rent Expense -
- Biaya Pemilik 12,933,224 - - 12,933,224 Owner Expenses -
- Foreign Exchange Gain/(Loss) (62,328,365) - - (62,328,365) Foreign Exchange Gain/(Loss) -
Jumlah Beban Non Operasional 2,737,119,199 2,566,780 - 2,734,552,419 Total Non Operating Expenses
Laba Sebelum Pajak (9,336,051,381) (312,072,085) 9,337,506 (9,033,316,802) Profit Before Tax
Taksiran Pajak Penghasilan - (68,655,859) 2,054,251 - Income Tax Expense
Laba Setelah Pajak (9,336,051,381) (243,416,226) 7,283,254 (9,033,316,802) Profit After Tax
….....................,….................................................
Disetujui
Drs. I Wayan Witama

Direktur

PERHITUNGAN PAJAK PENGHASILAN BADAN
A . Penghasilan Neto Komersial : (9,033,316,801.93)

B . Kompensasi Kerugian Fiskal :
C . Penghasilan Kena Pajak (A - B) : (9,033,316,000.00)
D . PPh Terutang
Tarif PPh : Pasal 17 ayat (1) :
Pasal 17 ayat 2b :
x Pasal 31E ayat (1) : -
E . Pengembalian Kredit Pajak Luar Neger : -
F . Jumlah PPh Terutang (D + E) : -
G . Kredit Pajak Dalam Negeri

- PPh Pasal 22 : -
- PPh Pasal 23 : -
H . Kredit Pajak Luar Negeri : -
I . PPh Yang Harus Dibayar Sendiri/ (Lebih Potong) (F-G-H) : -
J . PPh Yang Telah Dibayar Sendiri :

- PPh Pasal 25 Bulanan : -
- STP PPh Pasal 25 (Hanya Pokok Pajak) : -
K . PPh Kurang (Lebih) Bayar (I - J) : -
….....................,….................................................
Disetujui
Drs. I Wayan Witama

Direktur
SANGAT RAHASIA
CONFIDENTAL
DOCUMENT
LAPORAN REVIU AKUNTAN INDEPENDEN

INDEPENDENT ACCOUNTANT REVIEW REPORT
FOR FINANCIAL STATEMENTS
PERIODE 31 DESEMBER 2022
PERIOD DESEMBER, 31 2022
Laporan hasil reviu ini ditujukan hanya untuk memberikan informasi kepada pihak internal PT ASIA EARTH INDONESIA dan bukan
untuk disajikan pada pihak-pihak diluar perusahaan
This review report is intended only to provide information to internal parties of PT ASIA EARTH INDONESIA and not to be presented to
parties outside the company
127
Yth. Direktur PT ASIA EARTH INDONESIA Dear Director of PT ASIA EARTH INDONESIA
Dengan ini kami sampaikan Laporan Hasil Reviu atas Laporan We hereby submit the Review Results Report on the Financial
Keuangan berupa Laporan Posisi Keuangan untuk tanggal 31 Statements in the form of the Financial Position Report for
Desember 2021, Laporan Laba Rugi, Laporan Perubahan Ekuitas, December 31 2021, Profit and Loss Report, Equity Changes
Laporan Arus Kas dan Catatan atas Laporan Keuangan untuk Report, Cash Flow Report and Notes to the Financial Statements
periode yang berakhir tanggal-tanggal tersebut. for the period ending on these dates.
Reviu dilaksanakan sesuai dengan Peraturan yang terkait, dengan These reviews are carried out in accordance with the relevant
hasil sebagai berikut: Regulations, with the following results:
1 Pernyataan Reviu Review Statement 1

Kami telah mereviu Laporan Keuangan PT Asia Earth We have reviewed the Financial Statements of PT Asia Earth
Indonesia berupa Laporan Posisi Keuangan untuk tanggal 31 Indonesia in the form of the Financial Position Report for
Januari s.d 30 Desember 2022, Laporan Laba Rugi, Laporan January 31 to December 30 2022, Profit and Loss Report,
Perubahan Ekuitas, Laporan Arus Kas dan Catatan atas Equity Changes Report, Cash Flow Report and Notes to the
Laporan Keuangan untuk periode yang berakhir tanggal-tanggal Financial Statements for the period ending on these dates.
tersebut. The review is carried out in accordance with the Statement
Reviu dilaksanakan sesuai dengan Pernyataan Standar of Financial Accounting Standards (PSAK). A review includes
Akuntansi Keuangan (PSAK). Reviu mencakup penelusuran tracking numbers and analytical procedures applied to financial
angka dan prosedur analitik yang diterapkan atas data data. A review has a much narrower scope compared to the
keuangan. Reviu mempunyai lingkup yang jauh lebih sempit scope of an audit which is carried out with the aim of
dibandingkan dengan lingkup audit yang dilakukan dengan expressing an opinion on the financial statements as a whole.
tujuan untuk menyatakan pendapat atas laporan keuangan Therefore, we do not provide such an opinion.
secara keseluruhan. Oleh karena itu, kami tidak memberi opini Based on our review, there is no reason to believe that the
semacam itu. financial statements are not presented based on an adequate
Berdasarkan reviu kami, tidak terdapat penyebab yang control system and are not in accordance with applicable
menjadikan kami yakin bahwa laporan keuangan tidak disajikan Financial Accounting Standards.
berdasarkan sistem pengendalian yang memadai dan tidak
sesuai dengan Standar Akuntansi Keuangan yang berlaku.
2. Dasar Reviu Basic Rules of the Review 2

• SAK - Entitas Tanpa Akuntabilitas Publik (ETAP) SAK - Entities Without Public Accountability (ETAP) •
3. Tujuan dan Sasaran Reviu Purpose and Target of the Review 3

• Tujuan reviu adalah untuk memberikan keyakinan terbatas The purpose of the review is to provide limited assurance •
atas laporan keuangan yang disajikan berdasarkan sistem on the financial statements presented based on an
pengendalian internal yang memadai dan sesuai dengan adequate internal control system and in accordance with
Standar Akuntansi Keuangan. Financial Accounting Standards.
• Sasaran reviu adalah untuk laporan keuangan yang disajikan The target of the review is for the financial reports •
oleh PT Asia Earth Indonesia. Laporan Keuangan yang presented by PT Asia Earth Indonesia. The financial
dimaksud mencakup Laporan Posisi Keuangan, Laporan statements referred to include statements of financial
Laba Rugi, Laporan Perubahan Ekuitas, Laporan Arus Kas position, profit and loss reports, reports of changes in
dan Catatan atas Laporan Keuangan equity, reports of cash flows and notes to financial reports.
128
4. Simpulan dan Rekomendasi Conclusions and Recommendations 4

Berdasarkan reviu kami, terdapat beberapa hal yang menjadi Based on our review, there are a number of things that come
perhatian kami yang menyebabkan laporan keuangan terlampir to our attention that cause the attached financial statements to
tidak menyajikan secara wajar: not present fairly:
• Terdapat beban Owner Expense yang merupakan There is an Owner Expense burden which is the distribution
pembagian laba/rugi kepada owner villa. Pembagian ini of profits/losses to the villa owner. This distribution is
ditujukan untuk membayar utang pembangunan villa jika intended to pay debts for villa construction if the company
perusahaan laba/menambah pinjaman jika perusahaan makes a profit/to increase the loan if the company loses. In
rugi. Sejatinya pos ini tidak dapat diakui dalam laba rugi fact, this post cannot be recognized in profit or loss so it
sehingga harus direklasifikasi ke akun utang piutang pada must be reclassified to the accounts payable and receivable
pos neraca account in the balance sheet post
• Entitas belum membuat penyusutan atas aset tetap dan The entity has not made depreciation on fixed assets and
amortisasi atas biaya dibayar dimuka atau aset lain-lain amortization of prepaid expenses or other company assets
perusahaan
• Terdapat beberapa akun yang memiliki saldo minus There are several accounts that have negative balances so
sehingga harus direklasifikasi ke pos aset atau liabilitas they must be reclassified to asset or liability posts to show
agar menunjukan posisi saldo yang tepat the correct balance position
• Terdapat perbedaan antara laporan keuangan dengan There are differences between the financial report and the
laporan SPTPD PB1 SPTPD PB1 report
• Terdapat transaksi yang tidak dicatat pada pos yang tepat There are transactions that are not recorded in the correct
sehingga tidak mencerminkan posisi saldo akun yang post so they do not reflect the actual position of the account
sebenarnya balance
Atas hasil reviu kami tersebut diatas, kami merekomendasikan

jurnal penyesuaian agar posisi akun dan laporan keuangan PT Based on the results of our review above, we recommend an
Asia Earth Indonesia tersaji dengan tepat adjusting journal so that the account position and financial
statements of PT Asia Earth Indonesia are presented correctly.
Demikian Laporan Hasil Reviu ini kami sampaikan, Laporan ini Thus we submit this Review Report, this report is intended only to
ditujukan hanya untuk memberikan informasi kepada manajemen provide information to the management of PT Asia Earth
PT Asia Earth Indonesia dan bukan untuk disajikan pada pihak- Indonesia and not to be presented to parties outside
pihak di luar manajemen, untuk mencegah kemungkinan timbulnya management, to prevent the possibility of misunderstanding from
salah pengertian dari pihak-pihak yang kurang memahami parties who do not understand the purpose and limitations of an
mengenai tujuan dan keterbatasan dari suatu pengendalian intern internal control and the evaluation and tests that we carry out on
dan evaluasi serta test yang kami lakukan atas pengendalian intern the internal control. If there are things that are unclear or require
tersebut. Seandainya ada hal-hal yang kurang jelas atau further explanation, we are willing to discuss it.
memerlukan penjelasan lebih lanjut, kami bersedia untuk
mendiskusikan hal tersebut.
Atas perhatian dan kepercayaannya kami ucapkan terima kasih. We thank you for your attention and trust.
129

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PROFIL

DIREKTUR UTAMA/PENANGGUNG JAWAB :

DIREKTUR OPERASIONAL (Jika Ada) :

TAHUN BUKU AWAL :

TAHUN BUKU AKHIR :

TAHUN BUKU KOMPARATIF :

STATUS KERTAS KERJA :

PT ASIA EARTH INDONESIA

JALAN DESA SAWANGAN, LINGKUNGAN SAWANGAN, NUSA DUA, BALI

Elizabeth Citra Atmadja

Drs. I Wayan Witama

GREEN MANAGEMENT SOLUTION

I Gusti Ngurah Utama Yasa, SE, Ak, CA, BKP

Luh Sukerti, S Tr.Ak

Ang Kansya Jeannita Kaniska, S.Tr.Ak

Ni Ketut Aprila Dewi

Saldo akhir berdasarkan hasil reviu per 31 Des 2020

Reviu 2019 Skedul Amortiasi

Reviu 2020 Skedul Amortiasi

2. Akun dengan saldo minus

3. Belum ada penyusutan

5. Ada pendapatan dari owner di akun owner expense

JANUARI KLIK DISINI

TRIAL BALANCE REVIEW DRAFT CONTROL BALANCE

Per. 31 Desember 2022 DB 19,757,424,391 SELISIH

Mutasi GL Tahun 2022

RECEIVABLES - RELATED PARTIES

Tanggal No. AJE Akun Keterangan Debet Kredit

JURNAL PENYESUAIAN 2019 DAN 2020

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 247,750,524

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 378,458,823

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 379,816,136

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 435,910,929

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 1,545,471,473

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 713,510,217

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 714,937,415

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 665,899,734

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 740,821,958

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 730,638,673

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 595,253,413

70130 - OWNERS EXPENSES Menjurnal Balik pendapatan dari Owner 1,011,343,448

Others liabilitas ( Penampungan) Menambahkan modal sesuai Akta 7,500,000,000

17010 - BUILDINGS Menyesuaikan Aset Sesuai Dengan SPT Tahu 135,361,530,240

24040 - RETAINED EARNINGS Jurnal Penyusutan tahun 2019 7,543,430,934

14013 - PREPAID INSURANCE Pendapatan Klaim Asuransi 146,313,195

14013 - PREPAID INSURANCE Menjurnal Pendapatan Asuransi tahun 2018 2,334,223,914

Beban Penyusutan Jurnal Penyusutan tahun 2020 7,543,430,934

12539 - VILLA 5 (Aman Resorts) Mereclas Akun Minus 45,444,978

RESERVE - REPL. OF LINEN HK Mereclas Akun Minus 7,470,000

12500 - PT AMANRESORTS INDONESIA Mereclas Akun Minus 2,441,014,613

Sewa Dibayar Dimuka Penyesuaian Sewa 39,120,000,000

Laba Ditahan Penyesuaian Sewa 13,040,000,000

Beban Sewa Penyesuaian Sewa 1,304,000,000

JURNAL PENYESUAIAN 2021

31-Dec Depreciation & Amortization Jurnal Penyusutan tahun 2021 7,279,278,623

31-Dec Beban Sewa Penyesuaian Sewa 2021 1,304,000,000

31-Dec 12540 - OWNER VILLA 01 Mereclas Akun Minus 1,762,756,523

31-Dec 12500 - PT AMANRESORTS INDONESIA Mereclas Akun Minus 117,384,930

31-Dec 12502 - AMANKILA (PT NIR) Mereclas Akun Minus 19,711,335

31-Dec 12514 - Amanjiwo-Pt Jawa Express AmandMereclas Akun Minus 9,517,272

31-Dec Other Liabilities Koreksi pencatatan PB1 sesuai SPTPD 95,380,211

31-Dec Miscellaneous Menutup rekening Niaga Usd Acct. (Villa) 1,713,300

31-Dec Security Reklas pembayaran security Januari 64,107,683