Dec 31, 2019 — kebiasaan pasar yang berlaku, dan awalnya diukur sebesar nilai wajar ditambah biaya transaksi, kecuali untuk aset keuangan yang.
57 KB – 90 Pages
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PT MARGA ABHINAYA ABADI TBK DAN ENTITAS ANAK/ AND ITS SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN – TAHUN YANG BERAKHIR 31 DESEMBER 201 9 DAN 201 8 / FOR THE YEARS ENDED DECEMBER 31, 201 9 AND 201 8 DAN LAPORAN AUDITOR INDEPENDEN/ AND INDEPENDENT AUDITORS ‘ REPORT No. 00129/2.1000/AU.1/03/0912 – 2/1/V/2020 Tanggal 2 7 Mei 20 20 / Dated May 2 7 , 20 20 PT Marga Abhinaya Abadi Tbk ITS Tower – Nifarro Park 3 rd Floor, J alan Raya Pasar Minggu No. 18 Jakarta Selatan 12510 – Indonesia T: +62 21 2279 0880 F: +62 21 2279 0881 Website : www.mabaindonesia.com
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PT MARGA ABHINAYA ABADI Tbk DAN ENTITAS ANAK PT MARGA ABHINAYA ABADI Tbk AND ITS SUBSIDIARIES DAFTAR ISI TABLE OF CONTENTS Halaman/ Page SURAT PERNYATAAN DIREKSI LAPORAN AUDITOR INDEPENDEN 1 INDEPE LAPORAN KEUANGAN KONSOLIDASIAN – U ntuk tahun – tahun yang berakhir 31 Desember 201 9 dan 201 8 CONS OLIDATED FINANCIAL STATEMENTS – Fo r the years ended December 31, 201 9 a nd 201 8 Laporan Posisi Keuangan Konsolidasian 4 Conso lidated Statements of Financial Position La poran Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian 6 Consolidated Statements of Profit or Loss and Other Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian 7 Consolidated Statemen ts of Changes in Equity Laporan Arus Kas Konsolidasian 8 Consolidated Statements of Cash Flows Catatan Atas Laporan Keuangan Konsolidasian 9 Notes to Consolidated Financial Statements
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PT MARGA ABHINAYA ABADI TBK PT MARGA ABHINAYA ABADI TBK DAN ENTITAS ANAK AND ITS SUBSIDIARIES LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 31 DESEMBER 2019 DAN 2018 DECEMBER 31, 2019 AND 2018 (Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) 31 Desember/ 31 Desember/ December 31, December 31, 2019 2018 ASET ASSETS ASET LANCAR CURRENT ASSETS Kas dan bank 5 4.464.994.005 7.648.032.075 Cash and bank Piutang usaha 6 Trade accounts receivable Pihak berelasi 140.955.825.200 140.715.825.200 Related parties Pihak ketiga 104.054.729.485 106.402.728.796 Third parties Piutang lain-lain 7 Other accounts receivable Pihak berelasi 16.215.427.592 13.280.661.034 Related parties Pihak ketiga 20.589.359.664 18.192.815.449 Third parties Persediaan hotel 8 2.890.864.985 2.815.752.985 Hotel inventories Aset real estate 9 1.270.980.165.967 1.328.608.576.172 Real estate assets Uang muka dan beban dibayar dimuka 11 3.642.751.781 6.446.123.677 Advance and prepaid expenses Pajak dibayar dimuka 19a 9.575.219.185 7.593.147.783 Prepaid taxes Bank yang dibatasi penggunaannya 10 4.424.473.310 4.612.018.408 Restricted banks Jumlah Aset Lancar 1.577.793.811.174 1.636.315.681.579 Total Current Assets ASET TIDAK LANCAR NON-CURRENT ASSETS Aset tetap – setelah dikurangi Property and equipment – net of accumulated akumulasi penyusutan sebesar depreciation of Rp.123.299.049.104 pada 31 Desember Rp.123,299,049,104 as of December 31, 2019 dan Rp.102.456.546.969 pada 2019 and Rp.102,456,546,969 as of 31 Desember 2018 12 539.767.247.993 558.197.818.081 December 31, 2018 Properti investasi – setelah dikurangi Investment properties – net of accumulated akumulasi penyusutan sebesar depreciation of Rp.26.546.423.138 pada 31 Desember Rp.26,546,423,138 as of December 31, 2019 dan Rp.20.080.578.259 pada 2019 and Rp.102,456,546,969 as of 31 Desember 2018 13 106.031.403.393 112.615.400.072 December 31, 2018 Aset pajak tangguhan 547.169.930 547.169.930 Deffered tax assets Aset lain-lain 14 1.231.133.925 1.220.516.520 Other assets Jumlah Aset Tidak Lancar 647.576.955.241 672.580.904.603 Total Non-Current Assets TOTAL ASET 2.225.370.766.415 2.308.896.586.182 TOTAL ASSETS Catatan atas Laporan Keuangan Konsolidasian merupakan bagian The accompanying Notes to Consolidated Financial Statements are tidak terpisahkan dari Laporan Keuangan Konsolidasian an integral part of the Consolidated Financial Statements Catatan/ Notes – 3 –
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PT MARGA ABHINAYA ABADI TBK PT MARGA ABHINAYA ABADI TBK DAN ENTITAS ANAK AND ITS SUBSIDIARIES LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2019 DAN 2018 FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018 (Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) 2019 2018 PENDAPATAN 26 45.448.687.912 120.002.776.253 REVENUES BEBAN POKOK PENDAPATAN 27 24.670.165.028 53.286.912.400 COST OF REVENUE LABA KOTOR 20.778.522.884 66.715.863.853 GROSS PROFIT BEBAN USAHA OPERATING EXPENES Beban administrasi dan umum 28 35.899.945.631 44.456.295.162 Administration and general expenses Gaji dan tunjangan 23.356.506.528 39.859.329.837 Salary and benefit Peralatan, pemeliharaan, dan energi 29 6.181.736.058 5.199.332.673 Equipment, maintenance, and energy Penjualan dan promosi 30 1.195.780.306 2.769.315.951 Selling and marketing Jumlah beban usaha 66.633.968.523 92.284.273.623 Total operating expenses RUGI SEBELUM PAJAK (45.855.445.639) (25.568.409.770) LOSS BEFORE TAX PENDAPATAN (BEBAN) LAIN-LAIN 31 OTHER INCOME (EXPENSES) Beban bunga (225.806.725.519) (184.457.251.883) Interest expenses Pendapatan bunga 21.996.405.059 12.327.776.870 Interest income Lain-lain (15.985.071.259) (7.043.752.515) Others Jumlah (beban) lain-lain (219.795.391.719) (179.173.227.528) Total other (expenses) RUGI SEBELUM (BEBAN) LOSS BEFORE DEFFERED TAX PAJAK TANGGUHAN (265.650.837.358) (204.741.637.298) (EXPENSES) MANFAAT (BEBAN) PAJAK TANGGUHAN – (1.068.177.223) DEFFERED TAX BENEFIT (EXPENSES) RUGI TAHUN BERJALAN (265.650.837.358) (205.809.814.521) LOSS FOR THE YEAR PENGHASILAN (RUGI) OTHER COMPREHENSIVE KOMPREHENSIF LAIN INCOME (LOSS) Penghasilan (rugi) komprehensif lain Other comprehensive income (loss) yang tidak akan direklasifikasi ke laba rugi: will not to be reclassified to profit or loss: Pengukuran kembali liabilitas Remeasurement of liabilities Imbalan pasca kerja – 7.279.196.984 for post employment benefits Manfaat (rugi) pajak penghasilan terkait – (2.865.945.875) Related income (loss) taxes RUGI KOMPREHENSIF TAHUN BERJALAN (265.650.837.358) (201.396.563.412) COMPREHENSIVE LOSS FOR THE YEARS RUGI BERSIH TAHUN BERJALAN YANG NET LOSS FOR THE YEARS DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO: Pemilik entitas induk (261.598.098.466) (203.071.118.510) Owners of parent entity Kepentingan non pengendali (4.052.738.892) (2.738.696.011) Non controlling interest Total (265.650.837.358) (205.809.814.521) Total RUGI KOMPREHENSIF TAHUN BERJALAN YANG NET COMPREHENSIVE FOR THE YEARS DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO: Pemilik entitas induk (261.598.098.466) (198.711.293.214) Owners of parent entity Kepentingan non pengendali (4.052.738.892) (2.685.270.198) Non controlling interest Total (265.650.837.358) (201.396.563.412) Total RUGI PER SAHAM DASAR YANG BASIC LOSS PER SHARE DIATRIBUSIKAN KEPADA ATTRIBUTABLE TO OWNER PEMILIK ENTITAS INDUK (17,04) (13,22) OF THE COMPANY RUGI PER SAHAM DILUSI YANG DILUTED LOSS PER SHARE DIATRIBUSIKAN KEPADA ATTRIBUTABLE TO OWNER PEMILIK ENTITAS INDUK (17,04) (13,22) OF THE COMPANY Catatan atas Laporan Keuangan Konsolidasian merupakan bagian The accompanying Notes to Consolidated Financial Statements are tidak terpisahkan dari Laporan Keuangan Konsolidasian an integral part of the Consolidated Financial Statements Catatan/ Notes – 5 –
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PT MARGA ABHINAYA ABADI TBK DAN ENTITAS ANAK AND ITS SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2019 DAN 2018 FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018 (Expressed in Rupiah, unless otherwise stated) Catatan/ Notes Modal ditempatkan dan disetor penuh / Issued and fully paid capital Tambahan modal disetor /Additional paid in capital Selisih atas transaksi dengan pihak nonpengendali/ Difference from transaction with noncontrolling interest Pengukuran kembali liabilitas imbalan pasca kerja/ Remeasurement of liabilities for post employment benefits Defisit/ Deficit Total ekuitas yang dapat diatribusikan kepada pemilik entitas induk/ Total equity attributable to owners of the Company Kepentingan non pengendali/ Non controlling interest Total ekuitas/ Total equity Saldo, 1 Januari 2018 1.531.752.020.000 (630.306.266.595) (2.485.819.850) (269.120.414) (172.446.497.636) 726.244.315.505 11.004.945.329 737.249.260.834 Balance at January 1, 2018 Penambahan modal saham Additional paid up capital dengan hak memesan efek terlebih dahulu 4.770.971.200 – – – – 4.770.971.200 – 4.770.971.200 by preemptive right Agio saham yang berasal dari penambahan Premium stock from additional paid up modal dengan hak memesan efek terlebih dahulu – 9.002.527.073 – – – 9.002.527.073 – 9.002.527.073 capital by preemtive right Penghasilan komprehensif lain – – – 4.359.825.297 – 4.359.825.297 53.425.813 4.413.251.110 Comprehensive loss for the year Rugi neto tahun berjalan – – – – (203.071.118.510) (203.071.118.510) (2.738.696.011) (205.809.814.521) Dividend distributed by subsidiaries Saldo, 31 Desember 2018 1.536.522.991.200 (621.303.739.522) (2.485.819.850) 4.090.704.883 (375.517.616.146) 541.306.520.565 8.319.675.131 549.626.195.696 Balance at December 31, 2018 Penghasilan komprehensif lain – – – – – – – – Rugi neto tahun berjalan – – – – (261.598.098.466) (261.598.098.466) (4.052.738.892) (265.650.837.358) Saldo, 31 Desember 2019 1.536.522.991.200 (621.303.739.522) (2.485.819.850) 4.090.704.883 (637.115.714.612) 279.708.422.099 4.266.936.239 283.975.358.338 Balance at December 31, 2019 Catatan atas Laporan Keuangan Konsolidasian merupakan bagian The accompanying Notes to Consolidated Financial Statements are tidak terpisahkan dari Laporan Keuangan Konsolidasian an integral part of the Consolidated Financial Statements Comprehensive loss for the year Dividend distributed by subsidiaries PT MARGA ABHINAYA ABADI TBK LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (Disajikan dalam Rupiah, kecuali dinyatakan lain) Ekuitas – neto yang dapat diatribusikan kepada pemilik entitas induk/ Equity – net attributable to owners of the Company – 6 –
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PT MARGA ABHINAYA ABADI TBK PT MARGA ABHINAYA ABADI TBK DAN ENTITAS ANAK AND ITS SUBSIDIARIES LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS DAN TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2019 DAN 2018 FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018 (Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated) 2019 2018 ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES Penerimaan kas dari pelanggan 41.463.859.707 110.584.960.151 Cash receipts from customers Pembayaran untuk beban keuangan (146.181.910.255) (172.129.475.013) Payment for financial expenses Pembayaran untuk beban gaji, upah dan tunjangan lainnya (30.857.600.203) (42.916.381.893) Payment for salary, wages and other allowances Pembayaran kas kepada pemasok (52.512.762.555) (72.094.521.505) Payment to suppliers Pembayaran kepada pemerintah (1.418.891.460) (4.496.574.152) Payment to government Pengeluaran untuk kegiatan usaha lainnya (3.174.766.557) (13.230.915.004) Payment for other operating activities Kas Bersih (Digunakan untuk) Aktivitas Operasi (192.682.071.323) (194.282.907.416) Net Cash (Used in) Operating Activities ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES Pencairan bank yang dibatasi penggunaanya 187.545.098 657.464.529 Withdrawal of restricted banks Perolehan aset tetap (3.977.759.763) (3.051.086.460) Acquisition of fixed assets Penjualan properti investasi 382.511.480 29.755.284.001 Sales of invesment properties Kas Bersih Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in) Aktivitas Investasi Investing Activities ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES Penerimaan (pembayaran) utang lain-lain 228.556.785.233 (18.299.253.774) Proceeds (payment) from other payables Penerimaan utang pihak berelasi 71.891.588.199 213.143.561.376 Proceeds from due to related parties Pembayaran utang bank jangka panjang (39.435.123.921) (43.120.326.301) Payment of long-term bank loans Pembayaran utang pembiayaan konsumen – (130.876.667) Payment of consumer financing payables Pembayaran utang bank jangka pendek (68.106.513.073) (500.216.324) Payment of short-term bank loans Penambahan modal disetor – 13.773.498.275 Additional paid in capital Kas Bersih Diperoleh dari Aktivitas Pendanaan 192.906.736.438 164.866.386.585 Net Cash Provided by Financing Activities PENURUNAN BERSIH KAS DAN BANK (3.183.038.070) (2.054.858.761) NET DECREASE IN CASH AND BANK SALDO KAS DAN BANK PADA AWAL TAHUN 7.648.032.075 9.702.890.836 CASH AND BANK AT THE BEGINNING OF THE YEAR SALDO KAS DAN BANK PADA AKHIR TAHUN 4.464.994.005 7.648.032.075 CASH AND BANK AT THE END OF THE YEAR Catatan atas Laporan Keuangan Konsolidasian merupakan bagian The accompanying Notes to Consolidated Financial Statements are tidak terpisahkan dari Laporan Keuangan Konsolidasian an integral part of the Consolidated Financial Statements (3.407.703.185) 27.361.662.070 – 7 –
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PT MARGA ABHINAYA ABADI TBK DAN ENTITAS ANAK NYA C ATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 DESEMBER 2019 DAN 2018 DAN TAHUN – TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT (Dinyatakan dalam Rupiah, kecuali dinyatakan lain) PT MARGA ABHINAYA ABADI TBK AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FIN ANCIAL STATEMENTS DECEMBER 31, 201 9 AND 2018 AND FOR THE TAHUNS THEN ENDED (Expressed in Rupiah, unless otherwise stated) – 8 – 1. UMUM 1. GENERAL a. Pendirian dan informasi umum a. Establishment and general information PT Marga Abhinaya Abadi Tbk (“Perusahaan”) didirikan pada mulanya dengan nama PT Lintas Insana Wisesa, didirikan di Indonesia sesuai Akta Notaris Imam Wahyudi, S.H ., No. 01 tanggal 11 November 2009, Notaris di Tangerang. Akta pendirian ini telah disahkan oleh Menteri Kehakiman dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. AHU – 61372.AH.01.01.Th.2009 tanggal 15 Desember 2009 serta diumumkan dalam Berita Negara Republik Indonesia No. 81 Tahun 2010 tanggal 5 Oktober 2010, Tambahan No. 27535. Perusahaan mengubah nama menjadi PT Marga Abhinaya Abadi, berdasarkan Akta Notaris Siti Rayhana, S.H. No. 08 tanggal 3 Februari 2017, dan mengubah namanya kembal i menjadi PT Marga Abhinaya Abadi Tbk berdasarkan Akta Notaris Hasbullah Abdul Rasyid, S.H. No. 120 tanggal 17 Februari 2017. PT Marga Abhinaya Abadi Tbk (the “Company”) was established initially under the name PT Lintas Insana Wisesa in Indonesia based on Notary Deed of I mam Wahyudi, S.H., No. 01 dated November 11, 2009, Notary in Tangerang. This Deed was approved by the Minister of Justice and Human Rights of the Republic of Indonesia through Decree No. AHU – 61372.AH.01.01.Th.2009 date d December 15, 2009 and was published in the State Gazette of the Republic of Indonesia No. 81, Year 2010 dated October 5, 2010, Supplement No. 27535. The Company changed its name to PT Marga Abhinaya Abadi based on Notary Deed of Siti Rayhana, S.H., No. 08 dated February 3, 2017 and changed its name again into PT Marga Abhinaya Abadi Tbk based on Notary Deed of Hasbullah Abdul Rasyid, S.H., No. 120 dated February 17, 2017. Anggaran Dasar Entitas Induk telah mengalami beberapa kali perubahan, terakhir dengan Akta Notaris Hasbullah Abdul Rasyid, S.H. No. 208 tanggal 21 Juni 2017, Notaris di Jakarta mengenai peningkatan modal dasar dan modal ditempatkan dan disetor penuh Entitas Induk melalui Penawaran Umum Perdana Saham. Perubahan tersebut telah mendapa t persetujuan dari Menteri Kehakiman dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan No.AHU – AH.01.03 – 0148974.Th.2017 tanggal 21 Juni 2017. amended several times, most recently by Notary Dee d of Hasbullah Abdul Rasyid, S.H., No. 208 dated June 21, 2017, Notary in Jakarta, concerning the increase in the authorized and issued and fully paid capital of the Group through Initial Public Offering. This amendment was approved by the Minister of Just ice and Human Rights of the Republic of Indonesia through Decree No.AHU – AH.01.03 – 0148974.Th.2017 dated June 21 2017. Sesuai dengan pasal 3 Anggaran Dasar Perusahaan , ruang lingkup kegiatan Perusahaan adalah di bidang pembangunan, jasa, dan perdagangan. Perusahaan berkedudukan di Jakarta dengan lokasi kantor di Jalan Raya Pasar Minggu No. 18, Jakarta Selatan. Perusahaan mulai melakukan kegiatan usaha secara komersial pada tahun 2014. According to Article 3 of the Company of Association, the Company activities are to engage in development, services, and trading. The Company is domiciled at Jl. Raya Pasar Minggu No. 18, South Jakarta. The Company started its commercial operations in 2014. Saat ini, Perusahaan memiliki dan mengop erasikan satu unit hotel dengan nama Hotel Allium Tangerang dengan total kamar 157 kamar. The Company owned and operated one hotel unit with the name of Allium Tangerang Hotel with capacity of 157 rooms. Entitas Induk langsung Perusahaan adalah PT Saligading Bersama sedangkan entitas induk utama Perusahaan adalah PT Saligading Madani yang didirikan di Indonesia. The Comp PT Saligading Bersama and the ultimate s hareholder of the Company is PT S aligading Madani, which is established in Indonesia.
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