The original consolidated financial statements included herein are in the
Indonesian language.
PT VOKSEL ELECTRIC Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
Tanggal 31 Desember 2018 dan
untuk tahun yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT VOKSEL ELECTRIC Tbk AND SUBSIDIARIES
NOTES TO THE CONSOLIDATED
FINANCIAL STATEMENTS
As of December 31, 2018 and
for the year then ended
(Expressed in Rupiah, unless otherwise stated)
53
8. PIUTANG USAHA (lanjutan)
8. TRADE RECEIVABLES (continued)
Rincian umur piutang usaha dihitung sejak tanggal
faktur adalah sebagai berikut:
Summary of the aging of trade receivables
determined based on the date of invoice is as
follows:
2018
2017
Belum jatuh tempo
401.523.600.810 385.287.951.674
Not yet due
Telah jatuh tempo
Over due
1-30 hari
54.395.741.074 35.844.234.019
1-30 days
31-60 hari
44.150.476.644 21.588.735.424
31-60 days
Lebih dari 60 hari
318.302.384.760 288.381.659.123
More than 60 days
818.372.203.288 731.102.580.240
Dikurangi:
Less:
Cadangan kerugian penurunan nilai (22.445.441.548) (16.543.982.813)
Allowance for impairment loss
Total
795.926.761.740 714.558.597.427
Total
Pada tanggal 31 Desember 2018 dan 2017,
piutang usaha yang telah lewat jatuh tempo namun
tidak mengalami penurunan nilai terkait dengan
sejumlah pelanggan yang tidak memiliki sejarah
penghapusan piutang dan/atau memiliki jaminan
yang memadai. Berdasarkan pengalaman masa
lalu, Manajemen berkeyakinan bahwa cadangan
atas penurunan nilai tidak diperlukan karena tidak
ada perubahan yang signifikan terhadap kualitas
kredit dan saldo piutang dianggap dapat
seluruhnya dipulihkan.
As of December 31, 2018 and 2017, trade
receivables that were past due but not impaired
related to a number of independent customers for
whom there is no history of write-off and/or have
sufficient collateral. Based on past experience, the
Management believes that no allowance for
impairment is necessary in respect of these
balances as there has not been a significant
change in credit quality and the balances are still
considered fully recoverable.
Analisis perubahan cadangan penurunan nilai
piutang usaha adalah sebagai berikut:
Analysis of changes in the allowance for
impairment loss of trade receivables are as follows:
2018
2017
Saldo awal
16.543.982.813
9.155.032.716
Beginning balance
Penambahan cadangan kerugian
Addition allowance for impairment
penurunan nilai
5.901.458.735
7.405.367.272
loss
Penghapusan
-
(16.417.175)
Written-off
Saldo akhir tahun
22.445.441.548 16.543.982.813
Year-end balances
Penyisihan penurunan nilai ditinjau secara berkala
terhadap kemungkinan debitur mengalami
kesulitan keuangan yang signifikan, mengalami
pailit, wanprestasi atau tunggakan pembayaran.
Provision for impairment is reviewed periodically
for the possibility of debtor facing significant
financial difficulties, entering bankruptcy, payment
default or delinquent payment.
Manajemen berkeyakinan bahwa penyisihan
penurunan nilai piutang usaha telah memadai
untuk menutupi kemungkinan kerugian dari tidak
tertagihnya piutang usaha.
Management believes the above allowance for
impairment loss of trade receivables is adequate to
cover possible losses that may arise from the non-
collectible trade receivables.
