The original consolidated financial statements included herein are in
Indonesian language.
PT VOKSEL ELECTRIC Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN
31 Desember 2019 dan 2018 dan untuk tahun-tahun
yang berakhir pada tanggal tersebut
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
PT VOKSEL ELECTRIC Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS
December 31, 2019 and 2018
and for the years then ended
(Expressed in Rupiah, unless otherwise stated)
62
9. PIUTANG USAHA (lanjutan)
9. 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:
2019
2018
Belum jatuh tempo
607.151.304.629 401.523.600.810
Not yet due
Telah jatuh tempo
Over due
1-30 hari
157.659.935.410 54.395.741.074
1-30 days
31-60 hari
35.754.475.277 44.150.476.644
31-60 days
Lebih dari 60 hari
141.422.755.234 318.302.384.760
More than 60 days
941.988.470.550 818.372.203.288
Dikurangi:
Less:
Cadangan kerugian penurunan nilai
(42.415.295.676) (22.445.441.548)
Allowance for impairment loss
Total
899.573.174.874 795.926.761.740
Total
Pada tanggal 31 Desember 2019 dan 2018,
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, 2019 and 2018, 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:
2019
2018
Saldo awal
22.445.441.548 16.543.982.813
Beginning balance
Impairment losses recognized
Kerugian penurunan nilai piutang
20.351.429.617
6.335.318.331
on receivables
Pemulihan kerugian penurunan nilai
(381.575.489)
(433.859.596)
Impairment losses reversed
Saldo akhir tahun
42.415.295.676 22.445.441.548
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 berpendapat bahwa cadangan
kerugian penurunan nilai atas piutang kepada
pihak ketiga adalah cukup. Tidak diadakan
cadangan kerugian penurunan nilai atas pihak
berelasi karena manajemen berpendapat seluruh
piutang tersebut dapat ditagih.
Management believes that the allowance for
impairment losses from third parties is adequate.
No allowance for impairment loss was provided on
receivables from related parties as management
believes that all such receivables are collectible.
