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PT ANDALAN SAKTI PRIMAINDO Tbk PT ANDALAN SAKTI PRIMAINDO TbkDAN ENTITAS ANAK AND ITS SUBSIDIARIES

LAPORAN KEUANGAN FINANCIAL STATEMENTSUNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDEDTANGGAL 31 MARET 2020 DAN 2019 MARCH 31, 2020 AND 2019

PT ANDALAN SAKTI PRIMAINDO, Tbk PT ANDALAN SAKTI PRIMAINDO, Tbk

DAN ENTITAS ANAK AND ITS SUBSIDIARIES

LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

Per 31 Maret 2020 dan 31 Desember 2019 As of March 31, 2020 dan December 31, 2019

(Disajikan Dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise state)

ASET ASSETS

Aset Lancar Current Assets

Kas dan setara kas Cash and cash equivalent

Piutang usaha Trade receivables

Persediaan Inventories

Uang muka Advance

dan biaya yang payments and

dibayar dimuka prepaid expense

Pajak dibayar dimuka Prepaid taxes

Jumlah Aset Lancar Total current assets

Aset Tidak Lancar Non current assets

Aset tetap Fixed assetssetelah dikurangi net of accumulated

akumulasi penyusutan depreciation of

sebesar Rp 247.325.577 Rp 203,248,166

dan Rp 203.248.166 Rp, 2,773,256

masing - masing pada December 31, 2019

31 Maret 2020 dan and 2018

31 Desember 2019

Properti investasi Investment propertiesakumulasi net of accumulated

penyusutan sebesar depreciation of

Rp 23.541.582 pada Rp 1,582,272

31 Maret 2020 dan

Rp 1.582.272 pada

31 Desember 2019 as of December 31 2019,

Deposit Deposit

Jumlah Aset Tidak Lancar Total Non Current Assets

JUMLAH ASET TOTAL ASSETS

LIABILITAS LIABILITIES

Catatan / Noted

19.714.968.137

1.805.844.599

43.868.106.963

Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian.

The accompanying notes to consolidated financial statements form an integral part of these consolidated financial statements.

1.773.270.806

31 Desember 2019/ December 31,2019

(telah diaudit /

2.087.232.345

912.250.000

19.347.811.882

96.353.200

2.598.802.855

46.466.909.818

20.906.163.064

1.942.167.222

94.802.493.555

2.533.706.538

97.336.200.093

729.178.849

31 Maret 2020/ March 31,2020 (tidak diaudit/

unaudited)

30.038.930.346

916.795.454

40.998.437.469

672.688.779

1.764.664.559

96.353.200

1






Catatan / Noted


(telah diaudit /


unaudited)

Liabilitas Jangka Pendek Current liabilities

Utang usaha Trade paybles

- Pihak ketiga Third parties

Uang muka penjualan Advance from

dan pendapatan customer and

diterima dimuka unearned revenue

Utang pajak Tax payables

Beban yang masih

harus dibayar Accrued expense

Jaminan pelanggan Deposit customer

Liabilitas jangka panjang Current maturity of

yang jatuh tempo long term liabilities:

dalam satu tahun:

Pinjaman bank Short term

jangka pendek bank loan

Utang pembiayaan Consumer

konsumen finance payble

Jumlah Liabilitas Jangka Pendek Total Current Liabilities

Liabilitas Jangka Panjang Non Current Liabilities

Utang lain-lain Other payables

- Pihak berelasi Related parties -

Allowance for

post for employee

Liabilitas jangka panjang

setelah dikurangi bagian

yang jatuh tempo Long-term liabilities

dalam satu tahun: net of current maturity:

Pinjaman bank

jangka panjang Long term bank loan

Utang pembiayaan

konsumen Finance consumer payble

Jumlah Liabilitas Jangka Panjang Total Non Current Liabilities

JUMLAH LIABILITAS TOTAL LIABILITIES

EKUITAS EQUITY

Modal saham Share capital

1.014.565.408

94.781.250

2.590.896.106

5.580.999.999

388.696.532



236.272.426

927.727.274

287.549.748

-

30.000.000

1.543.223.299

11.168.122.330

22.734.475.688

284.343.750

25.762.453.067

28.918.697.592

2.394.271.880

213.257.813

8.577.226.224

3.156.244.525

Cadangan imbalan pasca

105.000.000

288.156.375

9.994.254

15.000.000

2.354.937.096

388.696.533

1.194.870.597

2






Catatan / Noted


(telah diaudit /


unaudited)

dan 2018.

Tambahan modal - IPO

Tambahan modal Additional paid

disetor - bersih in capital - net

Proforma ekuitas Proforma merging

merging entity entity's equity

Saldo laba Retained earnings

Belum ditentukan

penggunaannya Unappropriated

Penghasilan Other

komprehensif lain compherhenshif income

Sub Jumlah Sub Total

Kepentingan

non pengendali Non controlling interests

JUMLAH EKUITAS TOTAL EQUITY

JUMLAH LIABILITAS TOTAL LIABILITIES

DAN EKUITAS AND EQUITY

68.417.502.501

34.557.811.456

Modal ditempatkan dan disetor penuh- 35.000.000 dan 35.000.000 sahammasing-masing pada tanggal 31Desember 2019

nilai nominal Rp 100 per sahamModal dasar - 35.000.000 dan35.000.000 saham masing-masingpada tanggal 31 Desember 2019 dan2018

(39.212.550)

67.645.541.621

771.960.880

35.000.000.000 35.000.000.000

1.920.444.425

(3.885.690.254)

-

(2.323.420.419)

(39.212.550)

34.650.000.000

1.920.444.425

740.976.032

35.298.787.488

46.466.909.818 97.336.200.093

Issued and fully paid -35,000,000,000 and 35,000,000shares as of December 31, 2019and 2018

Rp.100 par value per share -Authorized - 35,000,000,000 and35,000,000,000 shares as ofDecember 31, 2019 andDecember 31, 2018



3

PT ANDALAN SAKTI PRIMAINDO, Tbk PT ANDALAN SAKTI PRIMAINDO, TbkDAN ENTITAS ANAK AND ITS SUBSIDIARIESLAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSSKOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOMEUntuk Periode Yang Berakhir Pada For the Period EndedTanggal 31 March 2020 31 Maret 2019 As of March 31, 2020 dan March 31, 2019 (Disajikan Dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise state)

Pendapatan Revenue

Beban Costpokok pendapatan of revenue

Laba / (rugi) kotor Gross profit / (loss)

Beban penjualan Selling expenses

Beban umum General and dan administrasi administrative expenses

Laba / (rugi) usaha Operating profit / (loss)

Pendapatan lain - lain Other income

Beban lain - lain Other expense

Laba / (Rugi) Net profit / loss sebelum pajak before tax

Beban

pajak penghasilan Income Tax Expense

Dampak penyesuaian Impact of proforma atas rugi bersih adjustment proformatahun berjalan for loss net for the year

Laba / (rugi) neto Net profit / (loss) tahun berjalan for the year

Penghasilan ( beban ) Other comprehenshif

komprehensif lain income (expense)

Pos yang tidak akan Unreclassified

direklasifikasi account toke laba rugi profit or loss

Laba aktuarial Actuarial gain on

imbalan pasca kerja post employment

karyawan benefits

Dampak penyesuaian Impact of adjustment

proforma atas laba proforma for profit

komprehensif lain Other comprehenshif

Rugi komprehensif Comprehensive

tahun berjalan loss for the year

305.492.823

-

-

(1.531.284.986)

(4.358.046)

(1.531.284.986)

(57.081.079)

(584.524.665)

(641.605.744)

(159.988.143)

(1.732.198.851)

(1.586.694.171)

59.767.231 9.152.335

(3.825.498)

(636.278.907)

31 Maret / March 31, 2019

-

2020

1.154.545.458

(849.052.635)

-

(636.278.907)

-

(636.278.907)

-

(1.531.284.986)

Catatan / Noted

4

PT ANDALAN SAKTI PRIMAINDO, Tbk PT ANDALAN SAKTI PRIMAINDO, TbkDAN ENTITAS ANAK AND ITS SUBSIDIARIESLAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSSKOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOMEUntuk Periode Yang Berakhir Pada For the Period EndedTanggal 31 March 2020 31 Maret 2019 As of March 31, 2020 dan March 31, 2019 (Disajikan Dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise state)

31 Maret / March 31, 2019 2020

Catatan / Noted

Laba / (rugi) netto Net profittahun berjalan or loss for yang diatribusikan the yearskepada : attributable to :

Pemilik entitas Induk Owner of the parent entityKepentingan Non-controlling

non pengendali interests

Jumlah Total

Laba / (rugi) Net profit or losskomprehensif tahun comprehensiveberjalan yang for the yearsdiatribusikan kepada : attributable to :

Pemilik entitas Induk Owner of the parent entityKepentingan Non-controlling

non pengendali interests

Jumlah Total

basic loss per share

attributable to owners of the parent entity

basic comprehensive loss attributable to owner

of the parent entity

(1.562.269.834)

30.984.849

(1.531.284.985)

(1.562.269.834)

30.984.849

(1.531.284.985)

(2,25)

(2,30)

(611.891.139)

(24.387.768)

(636.278.907)

(611.891.139)

(24.387.768)

(636.278.907)

(18,18)

(17,48)

Rugi komprehensif per saham dasar yang dapat

Rugi per saham dasar yang dapat

5



LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

Untuk Periode Yang Berakhir Pada For the Period Ended



Saldo 1 Januari 2018 *)Saldo 01 Desember 2019

Laba bersih tahun berjalan

Penghasilan komprehensif lain

Selisih akuisisi

entitas sepengendali

Pembalikan merging

entitas proforma ekuitas

Saldo 31 Desember 2019

Tambahan modal setor

Laba bersih tahun berjalan

Penghasilan komprehensif lain

Selisih akuisisi

entitas sepengendali

Pembalikan merging

entitas proforma ekuitas

Saldo 31Maret 2020

Tambahan Proforma ekuitas Saldo laba Penghasilan Kepentingan

modal disetor/ merging entity / Belum ditentukan komprehensif lain / non pengendali /

Modal saham / Additional Proforma merging penggunaannya / Other co mpherhenshif Sub-Jumlah / Non controlling Jumlah ekuitas /

Share capital paid in capital entity's equity Unap propriated income Sub-Total interest Total equity

35.000.000.000,00 1.979.143.867,03 191.300.557,20 535.028.757,50 1.606.668,43 37.707.079.850,16 765.589.247,89 38.472.669.098,06

- - - (2.858.449.176,71) - (2.858.449.176,71) (22.527.863,78) (2.880.977.040,49)

- - - (40.819.218,58) (40.819.218,58) (2.085.352,42) (42.904.571,00)

- (58.699.442,00) - - - (58.699.442,00) - (58.699.442,00)

- - (191.300.557,20) - - (191.300.557,20) - (191.300.557,20)

35.000.000.000,00 1.920.444.425,03 - (2.323.420.419,21) (39.212.550,15) 34.557.811.455,67 740.976.031,00 35.298.787.487,37

(1.531.284.985,26) (1.531.284.985,26) 30.984.849,08 (1.500.300.136,19)

34.650.000.000 - - - - 34.650.000.000,00 34.650.000.000,00

(30.984.849,08) (30.984.849,08) (30.984.849,08)

- -

- -

69.650.000.000,00 1.920.444.425,03 - (3.854.705.404,47) (70.197.399,23) 67.645.541.621,34 771.960.880,08 68.417.502.502,11

6

PT ANDALAN SAKTI PRIMAINDO, Tbk PT ANDALAN SAKTI PRIMAINDO, TbkDAN ENTITAS ANAK AND ITS SUBSIDIARIESLAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWSUntuk Periode Yang Berakhir Pada For the Period EndedPer 31 Maret 2020 dan 31 March 2019 As of March 31, 2020 dan March 31, 2019 (Disajikan Dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise state)

ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES

Penerimaan dari pelanggan Receipts from customers

Pembayaran kepada karyawan Payment to employeePendapatan keuangan Finance incomeBeban keuangan Expense financeArus kas bersih diperoleh Net cash flows obtained

dari aktivitas operasi from operating activities

ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES

Perolehan aset tetap Acquisition of fixed assetsModal disetor lainnya Other paid up capital

entitas anak bagian subsidiary entitieskepentingan non-pengendali non-controlling interests

Arus kas bersih digunakan Net cash flows used foruntuk aktivitas investasi investing activities

ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES

Penerimaan (pembayaran) Acceptance (payment)pinjaman bank jangka pendek of short term bank loans

Penerimaan (pembayaran) Acceptance (payment)pinjaman bank jangka Panjang of long term bank loans

Penerimaan (pembayaran) Receipt (payment) of other utang lain-lain pihak berelasi debts of related parties

Penerimaan (pembayaran) Receipt (payment) of utang pembiyaan konsumen Consumer finance payble

Setoran modal saham Share capital depositPenambahan Additional

investasi saham investment in sharesTambahan modal disetor Additional paid-in capital

Arus kas bersih diperoleh dari Net cash flows obtainedaktivitas pendanaan from financing activities

KENAIKAN (PENURUNAN) NET INCREASE (DECREASE)BERSIH KAS DAN BANK IN CASH AND BANKS

KAS DAN BANK PADA CASH AND BANKSAWALTAHUN AT BEGINNING OF YEAR

KAS DAN BANK PADA CASH AND BANKSAKHIR TAHUN AT END OF YEAR

20

1.403.654.725,00

1.521.846.064,00

(191.300.557,00) -

118.191.339,00

Catatan /

Noted

(915.552.933,00)

3.144.785.582,00

-

3.077.747.545,00

(112.887.969,00)

371.226.563,00

2.087.232.345,00

30.038.930.346,00

31 March / March 31, 2019

4.861.296,00 (1.536.704.782,00)

(584.524.661,00) 9.152.335,00 (3.825.498,00)

(2.111.041.310,00)

(915.552.933,00)

180.305.189,00

20.340.203.808,00

(3.226.399.020,00)

(23.695.314,00)

-

-

34.650.000.000,00

51.920.414.663,00

27.951.698.001,00

Payment to suppliersPembayaran kepada pemasok

(1.666.766.412,00) 59.767.231,00 (4.358.046,00)

(23.968.716.662,00)

-

2020

327.272.727,00 (22.684.632.162,00)

7



CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED

KONSOLIDASIAN FINANCIAL STATEMENTS


Per 31 Maret 2020 dan 31 March 2019 As of March 31, 2020 dan March 31, 2019


4. 4.

Kas: Cash

Kas Petty cash

Kas pengampunan pajak Tax amnesty cash


Berdasarkan akta Pengalihan Hak-hak atas Saham PT.Andalan Sakti Nusa laporan posisi keuangankonsolidasian pada tanggal-tanggal 31 Desember 2018dan 2017 telah disajikan kembali sehubungan denganpenerapan PSAK 38 (Revisi 2012) yang berlakuretrospektif dengan penerapan seolah - olah kombinasibisnis tersebut terjadi sejak awal periode entitas yangbergabung berada dalam sepengendalian.

Based on the deed of the Transfer of Rights to the Sharesof PT. Andalan Sakti Nusa - the consolidated statementsof financial position as of December 31, 2018 and 2017have been restated in connection with the adoption ofPSAK 38 (Revised 2012) which applies retrospectivelywith the application as if the business combinationoccurred since the beginning of the period the joiningentity is in control.

Tabel di bawah ini memperlihatkan dampak penyesuaianatas penyajian kembali terhadap laporan keuangankonsolidasian.

The table below shows the impact of adjustments torestatement of the consolidated statement of financial.

PENYAJIAN KEMBALI LAPORAN KEUANGANKONSOLIDASIAN

RESTATEMENT OF CONSOLIDATED FINANCIALSTATEMENTS

Berdasarkan Akta nortaris Mulyani Santoso, SH.No. 4tanggal 13 Febuari 2019 mengenai Pengalihan Hak-hakatas Saham PT. Andalan Sakti Nusa. PT. Andalan SaktiPrimaindo, Tbk membeli saham PT. Andalan Sakti Nusa(entitas di bawah pengendalian yang sama) milik ArnoldusJansen Kustianto (pihak-pihak berelasi),sebanyak 250.000lembar saham yang mewakili 5,00% kepemilikan pada PT.Andalan Sakti Nusa sehingga kepemilikan saham PT.Andalan Sakti Primaindo, Tbk pada PT. Andalan SaktiNusa mengalami peningkatan dari 75% menjadi 80%.

Based on the deed of nortaris Mulyani Santoso, SH.No. 4dated February 13, 2019 concerning the Transfer ofRights to the Shares of PT. Andalan Sakti Nusa. PT.Andalan Sakti Primaindo, Tbk bought PT. Andalan SaktiNusa (an entity under the same control) owned byArnoldus Jansen Kustianto (related parties), totaling250,000 shares representing 5.00% ownership in PT.Andalan Sakti Nusa so that the ownership of PT. AndalanSakti Primaindo, Tbk at PT. Andalan Sakti Nusa hasincreased from 75% to 80%.

31 Maret 2020 / 31 Desember / March 31, December 31,

2020 2019

55.750.000 55.750.000

750.000 750.000

55.000.000 55.000.000

8








5. KAS DAN SETARA KAS - (Lanjutan) 5. CASH AND CASH EQUIVALENT - (Continued)

Akun ini terdiri dari: This account consists of:

Bank: Bank:

Rupiah Rupiah

PT Bank Central Asia Tbk PT Bank Central Asia Tbk

PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk

PT Bank Capital Indonesia, Tbk PT Bank Capital Indonesia, Tbk

PT. Bank Panin Indonesia, Tbk PT. Bank Panin Indonesia, Tbk

PT Bank Victoria Internasional, Tbk PT Bank Victoria Internasional, Tbk

PT Bank Danamon Indonesia, Tbk PT Bank Danamon Indonesia Tbk

PT Bank Mandiri Tbk PT Bank Mandiri Tbk

PT Bank DKI PT Bank DKI

PT Bank Mayapada PT Bank Maybank Indonesia, Tbk

PT Bank Rakyat Indonesia, Tbk PT Bank Rakyat Indonesia, Tbk


Deposito Deposit


PT Bank Panin Indonesia, Tbk PT Bank Panin Indonesia, Tbk

Sub Jumlah

Jumlah Total


PT Bank Panin Indonesia, Tbk PT Bank Panin Indonesia, Tbk

2020 2019

31 Maret 2020 / 31 Desember /

March 31, December 31,

4.823.687 26.934.341

29.258.645.230 5.820.212

- -

88.837.417 339.388.304

112.035.128 1.109.808.089

5.992.776 5.110.788

508.553.021 501.615.924

- 40.000.000

508.553.021 501.615.924

966.818 1.059.818

29.474.627.325 1.489.866.421

901.869 1.744.869

- -

2.424.400 -

7,5% 7,5%

5,5% 5,5%

Seluruh rekening bank dan deposito berjangkaditempatkan pada bank pihak ketiga. Pada tanggal 31Desember 2019 dan 2018 tidak terdapat kas dan setarakas yang digunakan sebagai jaminan atas utang ataudibatasi penggunaannya.

All cash in banks and time deposits are placed inthird-party banks. As of December 31, 2019 and 2018 no cashand cash equivalents are used as collateral for obligationsor restricted in use.

31 Maret / 31 Desember /


2020 2019

30.038.930.346 2.047.232.345

Penghasilan bunga yang berasal dari deposito berjangkadisajikan pada laba atau rugi sebagai bagian dari“Penghasilan Keuangan” (Catatan 27).

Interest income from time deposits is presented in profit orloss as part of “Finance Income” (Note 27).

Kisaran tingkat bunga tahunan deposito berjangka adalahsebagai berikut:

The ranges of annual interest rates of time deposits areas follows:

9








6. PIUTANG USAHA 6. ACCOUNTS RECEIVABLE


Piutang pihak ketiga Third Parties

A/R House Buyer A/R House Buyer

Lain -lain Others

Jumlah Total

Belum jatuh tempo dan Neither past

tidak penurunan nilai due not impaired

Telah jatuh tempo namun tidak Past due but

mengalami penurunan nilai: not impaired:

1 - 30 hari 1 - 30 days

31 - 60 hari 31 - 60 days

61 - 90 hari 61 - 90 days

> 90 hari > 90 days

Jumlah Total

916.795.454 912.250.000

-

31 Maret /March 31,

2020

31 Desember /December 31,

2019

916.795.454 912.250.000

31 Maret / 31 Desember /March 31, December 31,

2020 2019

916.795.454 912.250.000

Terkait pembentukan cadangan kerugian penurunan nilaiserta kebijakan perseroan dalam menghapuskan piutangtak tertagih. Perusahaan tidak membentuk cadanganpenurunan nilai, karena perusahaan yakin piutang akantertagih. Sampai 31 Maret 2020 perusahaan tidak memilikipiutang yang tak tertagih.

Regarding the establishment of reserves for impairmentlosses and the company's policy in eliminatinguncollectible accounts. The company does not form animpairment reserve, because the company believes thereceivables will be collected. As of Maret 31, 2019 thecompany did not have uncollectible accounts.

Rincian umur piutang usaha dari pihak ketiga adalahsebagai berikut:

The aging analysis of trade receivables from third partiesis presented below:

- -

- -

- -

- -

916.795.454 912.250.000

Manajemen berkeyakinan bahwa tidak terdapat buktiobyektif dari penurunan nilai piutang dan seluruh saldopiutang lain-lain tersebut dapat tertagih sehingga tidakdiperlukan penyisihan penurunan nilai

Management believes that there is no objective evidencewhich may indicate impairment of the above otherreceivables hence no provision for impairment is made.

10








7. 7.


Tanah

dalam pengembangan Land under development

Rumah

dalam penyelesaian Houses in progress

Ruko dalam penyelesaian Shop houses in progress

Jumlah Total

The movements of land under development are as follows:

Saldo Awal Beginning balance

Penambahan: Addition:

Pembelian tanah dan Purchases of land and

pengembangan lahan development of land

Reklasifikasi dari (ke): Reclassification from (to):

Properti investasi Investment properties

Rumah dan kavling Residential and kavling

Pengurangan: Deduction:

Beban pokok penjualan Cost of sales(Catatan 24) (Notes 24)

Saldo akhir Ending balance


Penambahan: Addition:

Biaya produksi Production cost

Biaya bunga pinjaman Borrowing costs

Reklasifikasi dari (ke): Reclassification from (to):Properti investasi Investment properties

Rumah dan kavling Residential and kavling

Pengurangan: Deduction:Beban pokok penjualan Cost of sales

(Catatan 24) (Notes 24)


8.871.322.446 9.340.873.334


2020 2019

PERSEDIAAN INVENTORIES

March 31, December 31,2020 2019

9.340.873.334 11.571.747.690

18.878.260.994 19.347.811.882

Mutasi persediaan tanah dalam pengembangan adalahsebagai berikut:


10.006.938.548 10.006.938.548

-

31 Desember / 31 Desember /December 31, December 31,

2019 2018

(2.929.404.353) (2.929.404.353)

7.109.998.978 9.340.873.334

Mutasi persediaan rumah dalam penyelesaian adalahsebagai berikut:

The movements of houses in progress are as follows:

72.064.092 72.064.092

(846.542.954) (846.542.954)

1.473.008.859 1.473.008.859

(561.918.021)

610.341.718 1.978.811.770 216.105.366 250.127.339

13.930.494.218 12.058.025.109

10.006.938.548 13.930.494.218

(2.715.075.874) (356.470.000)

(1.473.008.859)

11








7. PERSEDIAAN - (Lanjutan) 7. INVENTORIES - (Continued)


Reklasifikasi dari (ke): Reclassification from (to):Properti investasi Investment properties


Mutasi persediaan ruko dalam penyelesaian adalahsebagai berikut:

The movements of shop houses in progress are asfollows:

31 Desember / 31 Desember /

379.745.166 379.745.166

(379.745.166)

December 31, December 31,2019 2018

Persediaan perumahan Arkamaya Residence berlokasi diJl. RE Martadinata kelurahan Pondok Cabe Udik,Kecamatan Pamulang Kota Tangerang Selatan, ProvinsiBanten dengan rincian Pada tahun 31 Desember 2019persediaan terdiri dari 3 Unit Rumah,15 Unit Kavling Tanah(Luas tanah : 1.657 m2 dan Luas Bangunan 227 m2) danPada tahun 31 Desember 2018 persediaan terdiri dari 9Unit Rumah,15 Unit Kavling Tanah (Luas tanah : 2.207 m2

dan Luas Bangunan 687 m2).

Inventory housing Arkamaya Residence is located on Jl.RE Martadinata, Pondok Cabe Udik, PamulangSubdistrict, South Tangerang City, Banten Province withdetails. As of 31 December 2019, the inventory consistedof 3 Housing Units, 15 Land Plot Units (Land area: 1,769

m 2 and Building Area 465 m 2 ) and 31 December 2018inventory consists of 9 Housing Units, 15 Land Plot Units

(Land area: 2,207 m 2 and Building Area 687 m 2 ).

Pada tanggal 31 Desember 2019 dan 2018 persediaandigunakan sebagai jaminan atas utang bank (Catatan 13).

As of December 31, 2019 and 2018 inventories are usedas collateral for bank loans (Note 13).

Atas rumah dan ruko dalam penyelesaian per 31Desember 2019 dan 2018 manajemen berkeyakinanbahwa tidak terdapat hambatan dalam penyelesaianproyek proyek tersebut.

On Resedential and shop houses under development inprogress as of December 31, 2019 and 2018management believes that there will be no difficulties incompleting those projects.

- 379.745.166

Persediaan rumah dan ruko dalam penyelesaian terletakdi Perumahan Royal Matoa, jalan raya krukut, kel. krukut,kec. limo, kota Depok, Provinsi Jawa Barat. Pada tahun31 Desember 2019 persediaan terdiri dari 3 unit rumahtinggal (Luas tanah : 307 m2 dan Luas Bangunan 254 m2 ) dan pada tahun 31 Desember 2018 terdiri dari 1 Ruko, 5Rumah, (Luas tanah : 546 m2 dan Luas bangunan 461m2).

The inventory of houses and shop houses in progress islocated at Royal Matoa Real Estate, Jalan Krukut, Kel.krukut, kec. limo, Depok city, West Java Province. As of31 December 2019, the inventory consisted of 3

residential units (land area: 307 m 2 and building area of

254 m 2 ) and as of 31 December 2018 consisted of 1

shophouse, 5 houses, (land area: 546 m 2 and building

area 461 m 2 ).

Berdasarkan hasil penelaahan atas kondisi fisik dan nilairealisasi neto persediaan diatas pada akhir periodepelaporan, manajemen berpendapat bahwa nilai netopersediaan tersebut diatas dapat direalisasi sepenuhnya,sehingga tidak diperlukan penyisihan penurunan nilaipersediaan pada tanggal 31 Desember 2019 dan 2018.

Based on a review of the physical conditions and the netrealizable value of the inventories above at the end of thereporting period, management believes that the net valueof the inventories mentioned above can be fully realized,so no allowance for impairment of inventories is providedas of December 31, 2019 and 2018.

12








8. UANG MUKA DAN BIAYA DIBAYAR DIMUKA 8. ADVANCE AND PREPAID EXPENSE


Uang Muka Advance

Pembelian tanah Purchase land

Operasional Operational

Lain-lain Others


Biaya Dibayar Dimuka Advance

Sewa kantor Office rent

Asuransi Insurance

Emisi Emition

Kontraktor Contractor


Jumlah Total

16.846.843.000 15.801.943.000 - 3.513.072.050

2020 2019


188.439.330 210.661.554 19.725.872 19.725.872 - -

77.372.978 168.565.661

16.924.215.978 19.483.580.711

Uang muka operasional proyek terutama merupakanpembayaran kepada kontraktor atas pekerjaanpembangunan di proyek-proyek yang akan digunakansebagai pengurang atas tagihan kontraktor di masa yangakan datang.

Advances for operational project mainly representpayment to contractors related to construction projectsthat will be applied to contractors‟ billings as payments inthe future.

17.133.341.180 19.714.968.137

Uang muka pembelian tanah terdiri dari pembayaranuntuk pembelian tanah yang berlokasi di jalan rayasudamanik, kel. lumpang, kec. parung panjang, kab.bogor, Provinsi Jawa Barat dengan luas tanah sebesar ±47.484 meter persegi dokumen legalitasnya belumtersedia.

Advances for land purchases consist of payments for thepurchase of land located on Jalan Raya Sudamanik, Kel.mortar, kec. Parung Panjang, Kab. Bogor, West JavaProvince with an area of ± 47,484 square meters oflegality documents not yet available.

960.000 1.000.000

209.125.202 231.387.426

13








9. ASET TETAP 9. FIXED ASSET

Rincian dan mutasi aset tetap adalah sebagai berikut: The details and mutation of fixed assets are as follows:

Harga Perolehan Acquisition cost

Kepemilikan langsung Direct ownership

Furniture pemasaran Furniture Marketing

Peralatan kantor Office Equipment

Elektronik kantor Office Electronic

Peralatan Marketing

kantor marketing Ofiice Equipment

Kendaraan Vehicles

Building interior Building interior

Perabot dan Office Furniture

perlengkapan and Fixture

Sewa pembiyaan Finance leases

Kendaraan Vehicles

Jumlah Total

Akumulasi penyusutan Accumulated depreciation

Kepemilikan langsung Direct ownership

Furniture pemasaran Furniture Marketing

Peralatan kantor Office Equipment

Elektronik kantor Office Electronic

Peralatan Marketing

kantor marketing Ofiice Equipment

Kendaraan Vehicles

Building interior Building interior

Perabot dan Office Furniture

perlengkapan and Fixture

Sewa pembiyaan Finance leases

Kendaraan Vehicles

Jumlah Total

Nilai buku Net book value

31 Maret 2019 / March 31 , 2019

Saldo Awal/ Saldo Akhir/

3.222.000 - - - 3.222.000

54.402.318 - - 54.402.318

Beginning Penambahan/ Pengurangan/ Koreksi/ Ending

Balance Addition Deduction Correction Balance

- - - -

199.620.000 - 13.411.750 186.208.250

37.350.545 - - 37.350.545

4.551.241 - - 4.551.241

933.426.106 - - 13.411.750 920.014.356

3.222.000 913.468 - - 4.135.468

128.780.002 - - 128.780.002

505.500.000 - - - 505.500.000

4.551.241 - - 4.551.241

- - - -

18.980.599 2.100.248 - 21.080.847

7.453.831 2.435.437 - 9.889.268

94.781.250 - - - 94.781.250

204.247.257 43.078.320 - - 247.325.577

45.746.250 22.873.125 - - 68.619.375

29.512.085 14.756.043 - - 44.268.128

729.178.849 672.688.779

14








9. ASET TETAP - ( Lanjutan ) 9. FIXED ASSET - (Continued)

Beban penjualan Selling expense

(Catatan 25) (Notes 25)

Beban umum dan administrasi General and administrative

(Catatan 26) expenses (Notes 26)

Jumlah Total

10. PROPERTI INVESTASI 10. INVESTMENT PROPERTIES

Harga Perolehan Acquisition cost

Ruko Shophouse

Tanah Land

Bangunan Building


Rumah House

Tanah Land

Bangunan Building


Jumlah Total

Akumulasi penyusutan Accumulated depreciation

Bangunan - Ruko Building

Bangunan - Rumah Building

Jumlah Total

Nilai buku Net book value

Beban pokok penjualan Cost of sales(Catatan 24) (Notes 24)

Jumlah Total

770.398

55.719.671

2020 2019


- 56.490.069

Properti investasi ini berupa ruko dan rumah denganrincian dan mutasi sebagai berikut:

This investment property is a shophouse and house withdetails and mutation are as follows:

31 Maret 2020 / March 31 , 2020

Saldo Awal/ Saldo Akhir/

299.329.434 - - 299.329.434

379.745.166 - - 379.745.166

Beginning Penambahan/ Pengurangan/ Koreksi/ EndingBalance Addition Deduction Correction Balance

561.918.021 - - 561.918.021

1.109.131.541 - - - 1.109.131.541

679.074.600 - - - 679.074.600

547.213.520 - - 547.213.520

1.781.182.166 1.764.664.558

Penyusutan properti investasi untuk tahun yang berakhir padatanggal 31 Desember 2019 dan 2018 dibebankan pada laba rugidengan rincian sebagai berikut:

Depreciation for the years ended December 31, 2019 and 2018 werecharged to profit or loss with the details as follows:


7.023.975 7.023.975 - - 14.047.951

7.023.975 14.935.335 - - 23.541.583

1.788.206.141 1.788.206.141

1.582.272 7.911.360 - - 9.493.632

- 14.935.335

Ruko dengan bangunan 2 lantai dimiliki oleh entitas anak PT.Andalan Sakti Nusa dilengkapi dengan SHGB 00462 (Luastanah : 74 m2 dan Luas Bangunan 74 m2) yang terletak dikelurahan Krukut, kecamatan Limo, kota Depok, Jawa Barat.

Shophouse with 2-storey building owned by a subsidiary of PT.Andalan Sakti Nusa is equipped with SHGB 00462 (Land area:74 m2 and Building Area 120 m2) located in Krukut sub-district,Limo sub-district, Depok City, West Java.

14.935.335


15








10. PROPERTI INVESTASI - (Lanjutan) 10. INVESTMENT PROPERTIES - (Continued)

11. DEPOSIT 11. DEPOSIT


Jaminan Keamanan Security guarantee

Jaminan Telepon Telephone guarantee

Jaminan Fotocopy Fotocopy Deposits

Jumlah Total

12. UTANG USAHA 12. TRADE PAYABLES


Pihak ketiga Third parties

CV. Pertiwi CV. Pertiwi

Sutomo Sutomo

Jarot Jarot

CV. Mutiara Indah Abadi CV. Mutiara Indah Abadi

PT. Citra Bangun Laras PT. Citra Bangun Laras

Aurora arts Aurora arts

Jumlah

yang dipindahkan Total transfer

Rumah dengan bangunan 2 lantai dimiliki oleh entitasanak PT. Asia Mentari Properti dilengkapi dengan SHGB3769 (Luas tanah : 112 m2 dan Luas Bangunan 83 m2)yang terletak di Jl. RE Martadinata kelurahan PondokCabe Udik, Kecamatan Pamulang Kota TangerangSelatan.

Houses with 2-story buildings are owned by a subsidiaryof PT. Asia Mentari Property is equipped with SHGB 3769(Land area: 112 m2 and Building Area 83 m2) located onJl. RE Martadinata, Pondok Cabe Udik, PamulangSubdistrict, South Tangerang City.

12.000.000 12.000.000

550.000 550.000

2020 2019

83.803.200 83.803.200

Pada tanggal 31 Desember 2019, pendapatan sewa dariproperti investasi sebesar Rp. 40.909.091 (lihat Catatan23).

As of December 31, 2019, rental revenues frominvestment properties amounted to Rp 4,545,455 (seeNote 23).


- -


2020 2019

96.353.200 96.353.200

Pada tanggal 31 Januari 2019 dan 21 Februari 2019,Manajemen menyerahkan security deposit dan phonedeposit kepada PT Nico Central atas penyewaan ruangkantor di Sona Topas Tower masing-masing sebesar Rp83.803.200 (3 bulan) dan Rp 12.000.000 (3 lines). Tanggal 27 Februari 2019 fotocopy deposit diserahkan kepada PTRDN Artha Grafika sebesar Rp 550.000 (1 bulan).

On January 31, 2019 and February 21, 2019,Management handed over security deposit and phonedeposit to PT Nico Central for leasing office space inSona Topas Tower amounting to Rp.83,803,200 (3months) and Rp.12,000,000 (3 lines), respectively. . On27 February 2019, a photocopy of the deposit washanded over to PT RDN Artha Grafika in the amount of Rp550,000 (1 month).


- -

- -

1.539.027.598 1.539.027.598

- -

- -

1.539.027.598 1.539.027.598

16








12. UTANG USAHA - (Lanjutan) 12. TRADE PAYABLES


Pihak ketiga Third parties

Jumlah pindahan Total transfer

Tina Tina

Yoyok Yoyok

Utang Pek. Listrik Utang Pek. Listrik

Lain - lain Others

Jumlah Total

13. UTANG BANK 13. BANK LOAN


Pinjaman bank jangka pendek Short term bank loan

Entitas Anak Subsidiaries

PT. Asia Mentari Properti PT. Asia Mentari Properti

PT Bank Capital 01 PT. Bank Panin

PT. Andalan Sakti Nusa PT. Andalan Sakti Nusa

PT Bank capital 03-1 PT Bank capital 03-1

PT Bank Capital 03-2 PT Bank Capital 03-2



Pinjaman bank jangka panjang Long term bank loan



PT. Bank Panin PT. Bank PaninPT Bank capital 01


PT Bank Capital 02 PT Bank Capital 02

PT Bank capital 03-1 PT Bank capital 03-1


Jumlah Total


2020 2019

- -

4.195.701 3.695.700

1.539.027.598 1.539.027.598

- -

- -


1.543.223.299 1.542.723.298

Pinjaman ini dari pihak ketiga dan tidak dikenakan bunga. This loan is from a third party and is free of interest.


787.859.194 560.231.827

407.011.403 454.333.581

-


1.194.870.597 1.014.565.408


711.093.022

1.683.178.858

22.734.475.688

23.929.346.285 3.408.837.288

22.734.475.688 2.394.271.880

17








13. UTANG BANK - (Lanjutan) 13. BANK LOAN - (Continued)



● Plafond Kredit : Rp4.000.000.000 ● Credit Ceiling : Rp4,000,000,000

● Fasilitas Kredit : Pinjaman Tetap Modal Langsung ● Type of Credit: Working Capital Credit

● ●

● ●

● Bunga : 11,5 % per tahun ● Interest: 11.5% per year.

● Provisi : 0,5 % ● Provision : 0.5 %

● Biaya administrasi : Rp2.000.000,- ● Administrative charge : Rp2,000,000,-

● Biaya appraisal : Rp500.000,- ● Appraisal charge : Rp500,000,-

PT. Asia Mentari Properti - (Lanjutan) PT. Asia Mentari Properti - (Continued)

Agunan kredit : Credit collateral :

● ●

Jangka waktu : 24 (dua puluh empat) bulan sejaktanggal 19 Nopember 2018

Time period : 24 (twenty four) months from November19, 2018

SHGB No. 3748 s/d 3772/ Pondok Cabe Udik, tanggal09-05-2016 a.n PT. Asia Mentari Properti, berakhir haktanggal 26-06-2044 Perumahan Arkamaya Residence,JL. RE. Martadinata Rt. 003 RW, 05 Kel. Pondok CabeUdik, Kec. Pamulang, Tangerang Selatan.

SHGB No. 3748 s/d 3772/ Pondok Cabe Udik, date 09-05-2016 a.n PT. Asia Mentari Properti, date endingrights 26-06-2044 Housing Arkamaya Residence, JL.RE. Martadinata Rt. 003 RW, 05 Kel. Pondok CabeUdik, Kec. Pamulang, South Tangerang.

Berdasarkan Akta Perjanjian Kredit dengan memakaijaminan No. 44 tanggal 16 Nopember 2018, oleh notarisMellyani Noor Shandra di Jakarta, PT Asia MentariProperti memperoleh pinjaman dari PT Bank Panin Tbk.dengan rincian fasilitas sebagai berikut:

Based on the Credit Agreement Deed using a guaranteeNo. 44 date 16 November 2018, by a notary MellyaniNoor Shandra Jakarta, PT Asia Mentari Properti get aloan from PT Bank Panin Tbk. with facility details asfollows:

Tujuan Penggunaan : Untuk menambahkan modalKerja pembangunan perumahan Arkamaya Residence

Purpose of Use: To add working capital to the housingdevelopment of Arkamaya Residence

18









Entitas Anak - (Lanjutan) Subsidiaries - (Continued)


● ●

● Plafond : Rp 2.500.000.000,- ● Ceiling : Rp2,500,000,000,-

● Jangka Waktu : 36 (tiga puluh enam) bulan ● Time Period : 36 (Thirty-six) months

● ●

● Bunga : 15% p.a. (diriview setiap saat) ● Interst : 15% p.a. (review all the time)

Provisi : 1% (ditarik di muka) ● Provision : 1% (withdrawn upfront)

● ●

● ●

Facility I (NEW) : Term Installment Loan II (PAB II)

● ●

● Plafond : Rp 1.000.000.000,- ● Celling : Rp 1,000,000,000,-

● Jangka Waktu : 2 tahun ● Time Period : 2 (two) years

● Bunga : 15% p.a. (diriview setiap saat) ● Interst : 15% p.a (review all the time)

● Provisi : 1% flat (ditarik dimuka) ● Provision : 1% (withdrawn upfront)

● Biaya Administrasi : Rp 1.000.000,- (ditarik dimuka) ●

● Angsuran Perbulan : Rp 48.557.608,- ● Monthly Installments : Rp 48,557,608,-

Berdasarkan Akta Perjanjian Kredit No. OL / 001 / KP /SME / I / 2019 tanggal 04 Januari 2019, PT Andalan SaktiNusa memperoleh pinjaman dari PT Bank Capital Tbk.dengan rincian fasilitas dan jaminan sebagai berikut:

Based on Credit Agreement Deed No. OL / 001 / KP /SME / I / 2019 dated January 4, 2019, PT Andalan SaktiNusa obtained a loan from PT Bank Capital Tbk. with thefollowing details of facilities and guarantees:

Fasilitas I (BARU) : Pinjaman Angsuran Berjangka II(PAB II)

Tujuan : Untuk pembanguan duan unit rumah yangberada di Perumahan Royal Matoa Blok B dan Blok BNo. 22

Perpuse of Use : construction of two housing units thatare housing Royal Matoa Blok B No. 6 and Block BNo. 22

Administrative Charges : Rp1,000,000,- (Withdrawnupfront)

Biaya Administrasi : Rp 1.000.000,- (ditarik di muka) Administrative Charges : Rp1,000,000,- (Withdrawnupfront)

Jaminan : SHGB No. 443, 469, 473, 484, 485, 487,488 letak tanah Blok B an. PT Andalan Sakti Nusaserta jaminan pribadi dari anfarudiman Surya Sunardidan Archied Noto Pradono.

Guarantee: SHGB No. 443, 469, 473, 484, 485, 487,488 location of Block B's land. PT Andalan Sakti Nusaand personal guarantees from anfarudiman SuryaSunardi and Archied Noto Pradono.

Berdasarkan Akta Perjanjian Kredit No. OL / 013 / KP /SME / II / 2018 tanggal 06 Februari 2018, PT AndalanSakti Nusa memperoleh pinjaman dari PT Bank CapitalTbk. dengan rincian fasilitas dan jaminan sebagai berikut:

Based on Credit Agreement Deed No. OL / 013 / KP /SME / II / 2018 dated February 06, 2018, PT AndalanSakti Nusa obtained a loan from PT Bank Capital Tbk.with the following details of facilities and guarantees:

Fasilitas I (BARU) : Pinjaman Angsuran Berjangka III(PAB III)

Facility I (NEW) : Term Installment Loan III (PAB III)

Tujuan Penggunaan : Untuk pembangunan dua unitrumah yang berada diperumahan Royal Matoa Blok BNo. 6 dan Blok B No. 22

Perpuse of Use : construction of two housing units thatare housing Royal Matoa Blok B No. 6 and Block BNo. 22

Periode Ketersediaan : 4 (empat) bulan sejakpenandatangan Perjanjian Kredit

Availability Period : 4 (four) months since the signingof the Credit Agreement

19









Entitas Anak - (Lanjutan) Subsidiaries - (Continued)


● Plafond Awal : Rp 12.000.000.000,- ● Early Celling : Rp 12,000,000,000,-

● O.S. per 06-02-2018 : Rp 1.684.126.412,- ● O.S. per 06-02-2018 : Rp 1,684,126,412,-

● Jangka Waktu : 23-07-2015 s.d. 23-07-2018 ● Time Period : 23-07-2015 s.d. 23-07-2018

● Bunga : 15% p.a. (direview setiap saat) ● Interst : 15% p.a. (review all the time)

● Provisi : Sudah dibebankan ● Provision : Already charged

● Biaya Administrasi : Sudah dibebankan ● Administrative Charges : Already charged

● Angsuran Perbulan : Rp 293.149.508,- ● Monthly Installments : Rp 293,149,508,-

14. 14.


Uang Muka Penjualan Advances From Customers Uang muka pelanggan Booking fee customer

PENDAPATAN DITERIMA DIMUKA UNEARNED REVENUES

Sewa ruko Rent shophouses

Sewa rumah Rent house

Jumlah Total

Fasilitas II (TETAP) : Pinjaman Angsuran Berjangka I(PAB I)

Facility II (PERMANENT) : Term Installment Loan I (PABI)

105.000.000 914.090.909



2020 2019

Pada tanggaL 9 Juli 2015, PT Andalan Sakti Nusamemperoleh fasilitas pinjaman dari Bank CapitalIndonesia dengan jumlah pinjaman sebesar Rp12.000.000.000,- untuk pembiayaan modal kerjapembangunan komplek perumahan dan ruko didaerahCinere, Depok yang kemudian untuk dijual kembali.pinjaman ini dikenakan tingkat bunga 15% per tahun,provisi 1% (dibayar dimuka ) dengan jangka waktu fasilitaspinjaman 36 bulan.

On july 9, 2015 PT Andalan Sakti Nusa obtained a loanfacility from Bank Capital Indonesia with a loan amountingto Rp 12,000,000,000,- to finance working capital for theconstruction of residential complexes and shophouses inthe Cinere, Depok which were then resord. This loanbears an interest rate of 15% per year, 1% provision(withdrawn upfront) and an administration fee of Rp2,000,000 (withdrawn upfront) with a loan facility period of36 months.

Pinjaman ini dijamin dengan SHGB No. 466,467, 468,469, 472, 473, 474, 479, 481, 482, 483, 484, 485, 486,487, 488 Letak tanah Blok B an. PT Andalan Sakti Nusaserta jaminan pribadi dari anfarudiman Surya Sunardi danArchied Noto Pradono.

This loan is guaranteed by SHGB No. 466, 467, 468, 469,472, 473, 474, 479, 481, 482, 483, 484, 485, 486, 487,488 Location of Blok B's land. PT Andalan Sakti Nusa andpersonal guarantee from Anfarudiman Surya Sunardi andArchied Noto Prodono.

UANG MUKA PENJUALAN DAN PENDAPATANDITERIMA DIMUKA

ADVANCES FROM CUSTOMERS AND UNEARNEDREVENUES

- 9.090.909

105.000.000 927.727.274

- 4.545.456

20








15. 15.


Jaminan sewa ruko Deposit rent shop house

Jaminan sewa rumah Deposit rent house

Jumlah Total

16. UTANG SEWA PEMBIAYAAN 16. FINANCE LEASE PAYABLES


PT BCA Finance PT BCA Finance

Bagian yang jatuh tempo

dalam waktu satu tahun Current maturities

Bagian jangka panjang Long term portion

17. 17. TAXATION

a. Pajak dibayar dimuka a. Prepaid taxes


PPN Masukan VAT IN

PPh Pasal 4 ayat 2 Income tax art 4 (2)

Jumlah Total

JAMINAN PELANGGAN DEPOSIT CUSTOMER


Jaminan ini merupakan pembayaran atas sewa ruko diRoyal Matoa dan sewa rumah di Arkamaya Residence.

This guarantee is a payment for rental of shop houses inRoyal Matoa and rental of house in Arkamaya Residence.


15.000.000 15.000.000

15.000.000 30.000.000

2020 2019

- 15.000.000

284.343.750 213.257.814

Manajemen menetapkan kebijakan untuk membeli mobilmelalui sewa pembiayaan dengan PT BCA Finance.Jangka waktu sewa adalah 4 tahun dengan tingkat bungaflat sebesar 4,75% p.a. per tahun. Semua utang sewadidenominasi dalam Rupiah, yang dibayar setiap bulandalam suatu jumlah tetap.

Management establishes a policy to buy cars through afinance lease. The term of the lease is 4 years with a flatinterest rate of 4.75% p.a. per year. All rental debts aredenominated in Rupiah, which is paid monthly in a fixedamount.

PERPAJAKAN


(94.781.250)

2020 2019

284.343.750 308.039.064

- 1.805.844.599

1.764.977.696

40.866.903


2020 2019

21








17. 17. TAXATION - ( Continued )

b. Utang pajak b. Tax payables


PPN Keluaran VAT OUT

PPh Pasal 21 Income Tax Art 21

PPh Pasal 23 Income Tax Art 23

PPh pasal 4 ayat 2 Income Tax Art 4 (2)

Jumlah Total

c. Beban Pajak Penghasilan c. Income Tax Expenses

Laba / (rugi) sebelum Profit /(Loss) beforepajak penghasilan income tax menurut laba rugi per profit or loss

(laba) /rugi (Profit) /Loss entitas anak of Subsidiaries

Laba / (rugi) sebelum Profit /(Loss) before penghasilan income tax- perusahaan - company

c. Beban Pajak Penghasilan c. Income Tax ExpensesBeda permanen: Permanent differences:

Beban yang Expense

tidak dapat non deductible

diperhitungkan calculate

Penghasilan yang Income already telah dikenakan subjected to pajak final final tax

Taksiran rugi Estimated fiscal

fiskal tahun loss current

berjalan year

d. Pengampunan Pajak d. Tax Amnesty


PERPAJAKAN - ( Lanjutan)

288.156.375 287.549.748

Untuk masa 31 Maret 2020 tahun yang berakhir padatanggal 31 Desember 2019 (estimasi perhitungankoreksi fiskal) beban pajak kini karena seluruhpenghasilan dan beban telah dikoreksi fiskal sesuaidengan SPT tahunan PPh Badan dengan rinciansebagai berikut :

For 31, March 2020 and the years ended December31, 2019 and 2018 (estimated calculation of fiscalcorrection) the current tax expense is due to allincome and expenses being corrected in accordancewith the annual corporate income tax return with thefollowing details:

10.037.080 31.918.224

728.450 251.000

30.771.294 28.760.972

2020 2019

246.619.551 226.619.552

(3.509.424.691) (3.509.424.691)

(2.000.667.569) (628.447.651)

(1.508.757.122) (2.880.977.040)

(30.850.634) (30.850.634)

3.540.275.325 3.540.275.325

- -

Berdasarkan Surat Keterangan Pengampunan PajakNo. KET-4062/PP/WPJ.04/2016 . PT. Andalan SaktiNusa, telah menyampaikan Surat Pernyataan untukPengampunan Pajak, yang diterima tanggal 28September 2016, dengan Nilai harta bersih per akhirtahun pajak terakhir RP. 55.000.000. Dan telah dapatpengesahan di Jakarta, tanggal 30 September 2016.

Based on the Tax Amnesty Certificate,No. KET-4062/PP/WPJ.04/2016. PT. Andalan Sakti Nusa, hassubmitted a Statement for Tax Amnesty, which wasreceived on 28 September 2016, with net assets valueat the end of the last tax year Rp. 55.000.000. And has been approved in Jakarta, September 30, 2016.

22








18. CADANGAN IMBALAN PASCA KERJA KARYAWAN 18. ALLOWANCE FOR POST-EMPLOYMENT BENEFITS

Tingkat diskonto Discount rate

Tingkat kenaikan gaji Salary increase rate

Tingkat mortalitas Unrecognized finance cost

Umur pensiun Retirement age

18. 18.

Saldo awal Beginning balance

Beban imbalan kerja Employee benefit

yang di akui pada expense recognized in

laba rugi (Catatan 26) profit or loss (Note 26)

Manfaat beban imbalan Employee benefit

kerja yang di akui expense recognized

pada penghasilan other comprehensivekomprehensif lain income

Jumlah Total

Biaya jasa kini Current service cost

Biaya bunga Interest cost

Biaya jasa lalu Past service costs

Jumlah Total

Asumsi aktuaria yang digunakan dalam menentukanbeban dan liabilitas imbalan kerja karyawan adalahsebagai berikut:

The actuarial assumptions used in determining employeeemployee benefits and liabilities are as follows:

31 Desember / 31 Desember /December 31, December 31,

Pada tanggal 31 Desember 2019, Perusahaan mencatatpenyisihan imbalan kerja berdasarkan perhitunganaktuaris independen yang dilakukan oleh KantorKonsultan Aktuaris Tubagus Syafrial dan AmranNangasan dalam laporan tertanggal 17 Februari 2020dengan menggunakan metode ”Projected-Unit-Credit” danasumsi-asumsi sebagai berikut:

As of December 31, 2019, the Company recordedallowance for employee benefits based on anindependent actuary calculation conducted by ActuaryConsultants Office Tubagus Syafrial and AmranNangasan in a report dated February 17, 2020 using the"Projected-Unit-Credit" method and the followingassumptions:

CADANGAN IMBALAN PASCA KERJA KARYAWAN -(Lanjutan)

ALLOWANCE FOR POST-EMPLOYMENT BENEFITS -(Continued)

Mutasi liabilitas imbalan kerja karyawan adalah sebagaiberikut:

The mutation of employee employee benefits liabilities isas follows:


8,00% 8,00%

TMI III 2011 100% TMI III

56 tahun 56 tahun

2019 2018

7,76% 8,74%

8.219.717 195.134.761

388.696.532 150.657.200


Beban imbalan kerja karyawan yang diakui di laporan labarugi adalah sebagai berikut:

The employee benefits expense recognized in theconsolidated statement of profit or loss are as follows:


- 42.904.571

396.916.249 388.696.532

195.134.761 195.134.761

12.648.985 12.648.985

- -

2020 2019

182.485.776 182.485.776

23








19. MODAL SAHAM 19. SHARE CAPITAL

Pemegang Saham

PT. Andalan Sakti Inti PT. Andalan Sakti Inti

Tambahan Saham IPO

Hermanto Hermanto

Jumlah Total

Pemegang Saham

PT. Andalan Sakti Inti PT. Andalan Sakti Inti

Hermanto Hermanto

Jumlah Total

20. TAMBAHAN MODAL SETOR 20. ADDITIONAL PAID IN CAPITAL


Pengampunan pajak Tax amnesty

Selisih Difference in acquisition

akuisisi entitas between entities under

sepengendali common control

Jumlah Total

31 Maret 2020 / March 31, 2020Jumlah Saham

Ditempatkan dan Disetor Penuh /

Number of Shares Issued and Fully Paid

Persentase Pemilikan /

Percentage of Ownership

Jumlah ModalDisetor / Total Paid-

up Capital

31 Desember 2019 / December 31, 2019Jumlah Saham

Ditempatkan dan Disetor Penuh /

Number of Shares Issued and Fully Paid

Persentase Pemilikan /

Percentage of Ownership

Jumlah ModalDisetor / Total Paid-

up Capital Shareholder

34.999.500 99,999% 34.999.500.000

5.000 0,001% 500.000

680.000.000 100% 68.000.000.000

Shareholder

349.995.000 51,470% 34.999.500.000

330.000.000 48,529% 33.000.000.000

2020 2019

41.250.000 41.250.000

Berdasarkan pernyataan keputusan sirkuler parapemegang saham PT. Andalan Sakti Primaindo no. 2tanggal 13 Febuari 2019 dihadapan notaris SaniwatiSuganda, SH. Pada pasal 3 PT. Andalan Sakti Primaindomerubah nilai nominal saham menjadi Rp. 100.

Based on the circular decision of the shareholders of PT.Andalan Sakti Primaindo no. 2 dated February 13, 2019before the notary Saniwati Suganda, SH. In article 3 PT.Andalan Sakti Primaindo changed the nominal value ofshares to Rp. 100.


March31, December 31,

500 0,001% 500.000

35.000.000 100% 35.000.000.000

1.914.284.255 1.920.444.425

Berdasarkan Akta jual beli saham no. 23, 24, 25, dan 26,tanggal 15 Desember 2017 , Perusahaan membeli sahamPT. Asia Mentari Properti dengan harga beli sebesar Rp10.999.499.994 sehingga kepemilikan Perusahaan padaPT. Andalan Mentari Properti sebesar 99,96%.

Based on the Deed of sale and purchase of stock no. 23,24, 25 and 26, 15 December 2017, the Company boughtshares of PT. Asia Mentari Properti at a purchase price ofRp 10,999,499,994 so that the Company's ownership inPT. Andari Mentari Properti is 99.96%.

1.873.034.255 1.879.194.425

24








20. TAMBAHAN MODAL SETOR - (Lanjutan) 20. ADDITIONAL PAID IN CAPITAL - (Continued)

Harga perolehan / Acquisition cost

Modal saham / Capotal stock :

Defisit / Deficit :

Nilai buku - bersih / Net book value

Bagian Entitas Induk / Parent Entity Section 99,96%

Tambahan modal disetor / Additional paid in capital

Harga perolehan / Acquisition cost

Modal saham / Capital stock :


Defisit / Deficit :

Penghasilan komprehensif lain / Other comprehensive income

Nilai buku - bersih / Net book value

Bagian Entitas Induk / Parent Entity Section 5%


Perhitungan selisih nilai transaksi restrukturisasi entitassepengendali atas transaksi pembelian saham PT. AsiaMentari Properti (PT. AMP )sebagai berikut :

Calculation of the difference in value from restructuringtransactions between entities under common control overthe purchase transaction PT. Asia Mentari Properti (PT.AMP) shares of subsidiaries, are as follows:

10.999.499.994

Dikurangi nilai buku bersih PT. AMP entitas anak / Deduction PT.AMP net book value, subsidiaries:

13.600.000.000

(662.130.482)

3.702.807.753

(185.140.388)

64.859.612

250.000.000

Dikurangi nilai buku bersih PT. ASN entitas anak / Deduction PT.ASN net book value, subsidiaries:

5.000.000.000

55.000.000

(1.340.813.076)

(11.379.171)

12.937.869.518

(12.937.393.861)

(1.937.893.867)

Berdasarkan Akta nortaris Mulyani Santoso, SH.No. 4tanggal 13 Febuari 2019 mengenai Pengalihan Hak-hakatas Saham PT. Andalan Sakti Nusa. PT. Andalan SaktiPrimaindo, Tbk membeli saham PT. Andalan Sakti Nusa(entitas di bawah pengendalian yang sama) milik ArnoldusJansen Kustianto (pihak-pihak berelasi),sebanyak 250.000lembar saham yang mewakili 5,00% kepemilikan pada PT.Andalan Sakti Nusa sehingga kepemilikan saham PT.Andalan Sakti Primaindo, Tbk pada PT. Andalan SaktiNusa mengalami peningkatan dari 75% menjadi 80%.

Based on the deed of nortaris Mulyani Santoso, SH.No. 4dated February 13, 2019 concerning the Transfer ofRights to the Shares of PT. Andalan Sakti Nusa. PT.Andalan Sakti Primaindo, Tbk bought PT. Andalan SaktiNusa (an entity under the same control) owned byArnoldus Jansen Kustianto (related parties), totaling250,000 shares representing 5.00% ownership in PT.Andalan Sakti Nusa so that the ownership of PT. AndalanSakti Primaindo, Tbk at PT. Andalan Sakti Nusa hasincreased from 75% to 80%.

Perhitungan selisih nilai transaksi restrukturisasi entitassepengendali atas transaksi pembelian saham PT.Andalan Sakti Nusa (PT. ASN) sebagai berikut :

Calculation of the difference in value from restructuringtransactions between entities under common control overthe purchase transactionPT. Andalan Sakti Nusa (PT.ASN) shares of subsidiaries, are as follows:

25








21. KEPENTINGAN NON-PENGENDALI 21. NON-CONTROLLING INTERESTS



Bagian atas laba bersih Share in net profit

Penghasilan Other comprehensive

komprehensif lain dari income from post

imbalan karyawan employment benefits

Pembalikan merging Reversal of entity merging

entitas proforma ekuitas proforma equity

Proforma modal yang Proforma of capital

entitas sepengendali restructuring originating from berasal dari transaksi transactions entities under

restrukturisasi (catatan 4) - control (noted 4)

Penyesuaian saldo penyajian Adjustment restatement

kembali ( catatan 4 ) balance ( noted 4 )

Jumlah Total

22. PROFORMA EKUITAS MERGING ENTITY 22. PROFORMA MERGING ENTITY'S EQUITY



Rugi Loss proforma

proforma merging entity merging entity

Pembalikan merging Reversal of entity merging

entitas proforma ekuitas proforma equity

Jumlah Total

Rincian bagian kepentingan non-pengendali atas ekuitasentitas anak yang dikonsolidasi adalah sebagai berikut:

Details of share of non-controlling interests in equity of theconsolidated subsidiaries are as follows:


740.976.032 765.589.248

30.984.849 (22.527.864)

March31, December 31,2020 2019

- -

- -

- (2.085.352)

- -

- 191.300.557

31 Maret / 31 Desember /March31, December 31,

2020 2019

771.960.881 740.976.032

Akun ini berasal dari penyajian kembali sehubungandengan penerapan PSAK 38 (Revisi 2012) yang berlakuretrospektif dengan penerapan seolah - olah kombinasibisnis tersebut terjadi sejak awal periode entitas yangbergabung berada dalam sepengendalian.

This account originates from restatement in connectionwith the adoption of PSAK 38 (Revised 2012), whichapplies retrospectively with implementation as if thebusiness combination occurred since the beginning of theperiod when the entity that joined was under control.

(191.300.557) (191.300.557)

(191.300.557) -

- -

26








23. PENDAPATAN 23. REVENUES


Rumah HouseSewa Ruko Rent shop housesSewa RumahRuangan kantor Office room

Jumlah Total

24. BEBAN POKOK PENDAPATAN 24. COST OF REVENUE


Tanah LandBangunan BuildingPenyusutan (Catatan 10) Depreciation (Note 10)Ruangan kantor Office roomLain - lain Other

Jumlah Total

25. BEBAN PENJUALAN 25. SELLING EXPENSE


Publikasi dan promosi Publicity and promotionKomisi ComissionPerlengkapan kantor Office supplies

dan fotokopi and photocopyTelepon, Telephone,

listrik dan air electricity and waterPerbaikan Repair

dan pemeliharaan and maintenance

Jumlah yang dipindahkan Total transfer

Jumlah pindahan Total of transfer

Keamanan dan kebersihan Security and hygienePajak TaxesBPHTB BPHTBTransportasi TransportationSewa RentalPenyusutan (Catatan 9) Depreciation (Note 9)Lain-lain Others

Jumlah Total


2020 2019

1.154.545.458 7.816.721.848

Pada periode Maret 2020 perusahaan telah menjual 1 unitrumah yang terletak Royal Matoa.

In March 2020 ,the company has sold 1 housing unitslocated Royal Matoa.

Pada tahun 2019 perusahaan telah menjual 5 unit rumahyang terletak Arkamaya Residence dan 3 unit rumah yangterletak Royal Matoa.

In 2019 the company has sold 2 housing units locatedArkamaya Residence and 2 housing units located RoyalMatoa.

13.636.364 18.181.819 -

1.136.363.638 7.775.812.757 4.545.456 22.727.272

8.606.247 14.935.335 - - - -

478.550.888 3.165.539.566 361.895.500 2.478.940.661


2020 2019

55.683.140 217.184.932 39.772.727 236.198.275


849.052.635 5.659.415.562


5.630.000 23.400.200

288.500 46.464.200

1.900.000 33.620.277

770.398 3.081.591 - 13.214.366

- -

5.000 13.107.000 - 22.222.224

43.146.374 150.200.588 12.792.004 216.028.867

159.988.143 974.722.520

27








26. BEBAN UMUM DAN ADMINISTRASI 26. GENERAL AND ADMINISTRATIVE EXPENSES


Gaji dan tunjangan Salaries and allowance

Sewa Rental

Penyusutan (Catatan 9) Depreciation (Note 9)

Jasa professional Profesional fee

Keamanan dan kebersihan Security and hygiene

Imbalan pasca kerja Post employment

karyawan (Catatan 18) benefits (Note 18)

Perlengkapan kantor Office supplies

dan fotokopi and photocopy

Telepon, Telephone,

listrik dan air electricity and water

Jumlah

yang dipindahkan Total transfer


Jumlah pindahan Total of transfer

Perbaikan dan Repair and

pemeliharaan maintenance

Hiburan Entertain

Sumbangan dan iuran Donation and contribution

Asuransi Insurance

Transportasi Transportation

Lain-lain Others

Jumlah Total

80.580.000 336.555.938

55.719.671 180.565.048

1.024.365.833 1.189.030.769

2020 2019

497.068.940 1.980.829.562


March31, December 31,

6.614.498 21.995.465

9.470.158 39.043.202

100.500 47.513.200

8.219.717 195.134.761

1.682.139.317 3.990.667.945


1.682.139.317 3.990.667.945


1.732.198.851 4.139.877.692

1.517.376 4.552.128

388.000 1.599.000

21.126.650 39.880.167

24.527.508 71.005.200

- 18.773.252

2.500.000 13.400.000

28








27. PENDAPATAN (BEBAN) LAIN - LAIN 27. OTHER INCOMES (EXPENSES)


Pendapatan lain - lain Other income

Pendapatan bunga Interest income

Iuran Environmental

pemelihara

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