Audited Project Financial Statements Indonesia: Accelerating ...

199
Audited Project Financial Statements The audited project financial statements are documents owned by the borrower. The views expressed herein do not necessarily represent those of ADB’s Board of Directors, Management, or staff. These documents are made publicly available in accordance with ADB’s Access to Information Policy and as agreed between ADB and the Ministry of Public Works and Housing. Project Number: 49141-001 Loan/Grant Number: 3455 Period covered: 1 January 2020 to 31 December 2020 Indonesia: Accelerating Infrastructure Delivery through Better Engineering Services Project Prepared by the Audit Board of the Republic of Indonesia For the Asian Development Bank Date received by ADB: 23 September 2021

Transcript of Audited Project Financial Statements Indonesia: Accelerating ...

Audited Project Financial Statements

The audited project financial statements are documents owned by the borrower. The views expressed herein do not necessarily represent those of ADB’s Board of Directors, Management, or staff. These documents are made publicly available in accordance with ADB’s Access to Information Policy and as agreed between ADB and the Ministry of Public Works and Housing.

Project Number: 49141-001 Loan/Grant Number: 3455 Period covered: 1 January 2020 to 31 December 2020

Indonesia: Accelerating Infrastructure Delivery through Better Engineering Services Project

Prepared by the Audit Board of the Republic of Indonesia

For the Asian Development Bank Date received by ADB: 23 September 2021

THE AUDIT BOARD

OF THE REPUBLIC OF INDONESIA

AUDIT REPORT

ON

THE FINANCIAL STATEMENTS OF

ACCELERATING INFRASTRUCTURE DELIVERY THROUGH

BETTER ENGINEERING SERVICES PROJECT (ESP)

ADB LOAN NUMBER 3455-INO

YEAR 2020

AT

THE MINISTRY OF PUBLIC WORKS AND PUBLIC HOUSING

DIRECTORATE GENERAL OF AUDIT IV

JAKARTA

Number : 24a/LHP/XVII/06/2021

Date : 28 June 2021

THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA

Jl. Gatot Subroto Number 31 Jakarta Pusat 10210

BPK AUDIT REPORT BOOK I – THE FINANCIAL STATEMENTS OF ESP

ADB LOAN NUMBER 3455-INO YEAR 2020

i

TABLE OF CONTENTS

TABLE OF CONTENTS .............................................................................................. i

SYSTEMATICS OF AUDIT REPORT ON THE FINANCIAL STATEMENTS

OF ACCELERATING INFRASTRUCTURE DELIVERY THROUGH BETTER

ENGINEERING SERVICES PROJECT OF LOAN ADB NUMBER 3455-INO

YEAR 2020 ..................................................................................................................... 1

AUDIT REPORT ON THE FINANCIAL STATEMENTS ....................................... 2

COMPLIANCE AUDIT REPORT ON THE USE OF ADB LOAN FUNDS IN

ESP YEAR 2020 ............................................................................................................. 4

GENERAL OVERVIEW OF AUDIT .......................................................................... 6

1. Legal Basis of Audit ...................................................................................... ............. 6

2. Audit Standards........................................................................................................... 6

3. Audit Objectives ......................................................................................................... 6

4. Entities Audited ......................................................................................................... 6

5. Audit Scope ................................................................................................................ 6

6. Audit Methodology ..................................................................................................... 7

7. Audit Period ................................................................................................................ 7

8. Audit Limitations ........................................................................................................ 8

LIST OF ABBREVIATIONS ....................................................................................... 9

THE FINANCIAL STATEMENTS OF ADB LOAN NUMBER 3455-INO IN

ACCELERATING INFRASTRUCTURE DELIVERY THROUGH BETTER

ENGINEERING SERVICES PROJECT YEAR 2020

BPK AUDIT REPORT BOOK I – THE FINANCIAL STATEMENTS OF ESP

ADB LOAN NUMBER 3455-INO YEAR 2020

1

SYSTEMATICS OF AUDIT REPORT

ON THE FINANCIAL STATEMENTS OF

ACCELERATING INFRASTRUCTURE DELIVERY THROUGH BETTER

ENGINEERING SERVICES PROJECT OF LOAN ADB NUMBER 3455-INO

YEAR 2020

Audit Results on the Financial Statements of Asian Development Bank (ADB)

Loan Number 3455-INO in Accelerating Infrastructure Delivery through Better

Engineering Services Project (ESP) Year 2020 consist of two reports, namely:

1. Audit Report on the Financial Statements

This report contains:

a. Audit results containing BPK’s opinion and conclusion on the compliance of

fund use;

b. General Overview of Audit containing the legal basis of audit, audit standards,

audit objectives, entity audited, audit scope, audit methodology, audit period, and

audit limitations;

c. Statement of Responsibility of the entity’s management; and

d. Audited Financial Statements of ADB Loan Number 3455-INO in Accelerating

Infrastructure Delivery through Better Engineering Services Project Year 2020.

2. Audit Report on the Internal Control System and Compliance with the

Statutory Regulations

This report contains:

a. Resume of the Report on the Internal Control System and Compliance with the

Statutory Regulations;

b. Audit Results on the Internal Control System and and Compliance with the

Statutory Regulations; and

c. Follow-Up Monitoring Results of the Previous Financial Audit.

BPK AUDIT REPORT BOOK I – THE FINANCIAL STATEMENTS OF ESP

ADB LOAN NUMBER 3455-INO YEAR 2020

2

THE AUDIT BOARD

OF THE REPUBLIC OF INDONESIA

AUDIT REPORT

ON THE FINANCIAL STATEMENTS

Audit Report on the Financial Statements

According to Law Number 15 of 2004 on State Financial Management and

Accountability Audit and Law Number 15 of 2006 on the Audit Board (BPK), BPK has

audited the Financial Statements of ADB Loan Number 3455-INO Year 2020 in

Accelerating Infrastructure Delivery through Better Engineering Services Project (ESP)

prepared by the Secretariat General of the Ministry of Public Works and Public Housing

(PUPR) as the executing agency. These Financial Statements consist of Balance Sheet as

of 31 December 2020, Statement of Budget Realization, Operational Report, and

Statement of Changes in Equity for the year ended on 31 December 2020, as well as

Notes to Financial Statements. These financial statements have been prepared by the

Secretariat General of the Ministry of Public Works and Public Housing based on the

accounting bases stated in Notes Number A.6 to Financial Statements to comply with the

provisions of Section 4.05 of Loan Agreement between Asian Development Bank and the

Government of Indonesia.

Government’s Responsibility on the Financial Statements

The Secretariat General of the Ministry of Public Works and Public Housing is

responsible for the preparation and fair presentation of the financial statements in

accordance with the basis of accounting elaborated in the Notes Number A.6 to financial

statements and reasonable internal control to prepare financial statements that are free of

material misstatement, either caused by fraud or error.

BPK’s Responsibility

BPK is responsible to express an opinion on the financial statements according to BPK’s audit. BPK conducts an audit according to State Financial Audit Standards. These

standards require BPK to comply with BPK’s code of conduct as well as to plan and carry

out audit to obtain reasonable assurance whether the financial statements are free of

material misstatement.

The audit includes tests on audit evidences supporting the figures and disclosures in the

financial statements. The selected procedures are based on the professional judgment of

the auditors, including an assessment the risk of material misstatement in the financial

statements, either caused by fraud or error. In conducting risk assessment, the auditor

considers internal control relevant to the preparation and fair presentation of Consolidated

Financial Statements of ESP in order to design audit procedures that are appropriate to

the existing conditions, but not for the purpose of expressing an opinion on the

effectiveness of internal control of ESP. The audit also covers an evaluation on the

accuracy of the accounting policies used and reasonable accounting estimates made by

BPK AUDIT REPORT BOOK I – THE FINANCIAL STATEMENTS OF ESP

ADB LOAN NUMBER 3455-INO YEAR 2020

3

the Secretariat General of the Ministry of Public Works and Public Housing, as well as

evaluation on the presentation of financial statements as a whole. BPK believes that the

obtained audit evidences is sufficient and appropriate, as the basis for expressing BPK’s opinion.

Opinion

According to BPK’s opinion, the financial statements as referred to above, present fairly, in all material respects the financial position as of 31 December 2020, budget and

realization, operations, and changes in equity for the year ended on 31 December 2020, in

accordance with the basis of accounting as described in the Notes Number A.6 to

Financial Statements.

Basis of Accounting

Without modifying BPK’s opinion, BPK emphasizes the Notes Number A.6 to Financial

Statements which describes the basis of accounting. The financial statements prepared in

accordance with a special purpose framework for ESP Project are prepared to comply

with the provisions of Section 4.05 of Loan Agreement between ADB and the

Government of Indonesia. As a consequence thereof, these financial statements may not

be appropriate for other purposes.

Miscellaneous

ESP is managed by the Secretariat General of the Ministry of Public Works and Public

Housing (PUPR) with State Budget (APBN) revenues and expenditures management

mechanism and has been reported in the Financial Statements of the Ministry of Public

Works and Public Housing. The Ministry of PUPR has prepared separate financial

statements for the year ended in 31 December 2020 according to the Government

Accounting Standards. Regarding such financial statements, BPK has issued an Audit

Report separately.

Report on the Internal Control System and Compliance

In order to obtain reasonable assurance on the fairness of financial statements, BPK also

performs audit on the internal control system and compliance with the statutory

regulations. The Audit Report on the Internal Control System and Compliance with the

Statutory Regulations are presented in the Report Number 24b/LHP/XVII/06/2021 dated

28 June 2021, which become the integral part of these Reports.

The audit of the compliance with statutory regulations is also aimed at providing

conclusions on the compliance with the use of funds according to loan agreement

between ADB and the Government of Indonesia Number 3455-INO. The conclusion

sheet on such compliance is presented separately.

Jakarta, 28 June 2021

THE AUDIT BOARD

OF THE REPUBLIC OF INDONESIA

Auditor in Charge,

Indria Syzinia S.E., M.Si., Ak., CA., CSFA

State Registered Accountant No. RNA-11780

HP
Stamp
FM2
Highlight
FM2
Highlight

BPK AUDIT REPORT BOOK I – THE FINANCIAL STATEMENTS OF ESP

ADB LOAN NUMBER 3455-INO YEAR 2020

6

GENERAL OVERVIEW OF AUDIT

1. Legal Basis of Audit

a. Law Number 15 of 2004 on State Financial Management and Accountability

Audit;

b. Law Number 15 of 2006 on the Audit Board;

c. Loan Agreement of Accelerating Infrastructure Delivery through Better

Engineering Services Project (ESP) between Republic of Indonesia and Asian

Development Bank (ADB) Number 3455-INO dated 28 November 2016; and

d. Amendment to Loan Agreement of Accelerating Infrastructure Delivery through

Better Engineering Services Project (ESP) between Republic of Indonesia and

Asian Development Bank (ADB) Number 3455-INO.

2. Audit Standards

Audit on the Financial Statements of ESP Year 2020 is based on State Financial Audit

Standards (SPKN) established by BPK Regulation Number 1 of 2017.

3. Audit Objectives

Audit on the Financial Statements of ESP Year 2020 aims to provide an opinion on

the fairness of the Financial Statements of ESP Year 2020 which is based on the

following criteria:

a. Compliance with Government Accounting Standards (SAP);

b. Adequate disclosures;

c. Compliance with the statutory regulations; and

d. Effectiveness of the Internal Control System.

4. Entities Audited

Audit is performed to:

a. The Secretariat General of the Ministry of Public Works and Public Housing as the

Executing Agency (EA) and Project Coordination Office (PCO);

b. The Directorate General of Water Resources, the Directorate General of Highways,

and the Directorate General of Human Settlements as the Implementing Agencies

and Project Management Offices (PMOs); and

c. The Technical/Central Directorates as Project Implementation Units (PIUs).

5. Audit Scope

Audit scope is the Financial Statements of ESP Year 2020 which consists of Balance

Sheet as of 31 December 2020, Statement of Budget Realization, Operational Report,

and Statement of Changes in Equity for the year ended on such date, as well as Notes

to Financial Statements.

BPK AUDIT REPORT BOOK I – THE FINANCIAL STATEMENTS OF ESP

ADB LOAN NUMBER 3455-INO YEAR 2020

7

6. Audit Methodology

Audit on the Financial Statements of ADB Loan Number 3455-INO in ESP Year 2020

was performed with the following approaches:

a. Risk Approach

Methodology applied for the audit is risk-based audit based on the understanding

and testing the effectiveness of internal control system in preparing the Financial

Statements. The results of this understanding and testing will determine the level of

reliability of management assertions and applicable regulations.

The simultaneous determination of audit risk (AR) with control risk (CR) level and

inherent risk (IR) level of the entity audited can be used as a reference in

determining the expected detection risk (DR) and the number of tests to be

performed, as well as determining the focus of audit.

In addition to audit risk, there are other risks that arise due to the determination of

the Covid-19 Pandemic period. This affects the implementation of field audit and

confirmations in detail in the field in connection with the output of work

implementation results in the form of consulting services. Therefore, the audit steps

have been adjusted to the restrictions occurred due to the Covid-19 Pandemic by

referring to the Decree of the BPK RI Number 4/K/I-XIII.2/5/2020 on Technical

Instructions for Financial Audits in Emergency Period.

b. Materiality

The determination of Overall Materiality (OM) level which is the materiality level

of the entire financial statements, which is 3.50% of the realization of Year 2020

(audited). The materiality level does not apply to any deviation containing

collusion, corruption, and nepotism elements and violations of the law.

c. Audit sampling

This audit is performed by sampling test on units in the population to be tested.

Audit conclusion is obtained according to the results of the sampling which is used

as the basis for describing the population condition. In this audit, the auditor

determines the sample area according to risk assessment results by considering the

adequacy of the number of samples selected in terms of rupiah value or types of

transactions. Sample determination uses the auditor’s professional judgment according to the understanding on the entity’s business process, Internal Control System review results, and analytical review results.

7. Audit Period

The audit was conducted for 30 days according to Letter of Assignment Number

24/ST/VI/04/2021 dated 16 April 2021.

BPK AUDIT REPORT BOOK I – THE FINANCIAL STATEMENTS OF ESP

ADB LOAN NUMBER 3455-INO YEAR 2020

8

8. Audit Limitations

All information presented in these financial statements is under management’s responsibility. Therefore, BPK is not responsible for any misinterpretation and

possible influence of information which is not delivered intentionally or

unintentionally by the management.

BPK’s audit includes procedures designed to provide reasonable assurance in

detecting errors and misstatements that give material impacts on the financial

statements. BPK’s audit is not aimed at finding any errors nor irregularities. However, if the audit results show any irregularities, they will be disclosed.

In conducting the audit, BPK is also aware of the possibility of any illegal acts that

may arise. However, BPK’s audit does not guarantee that all unlawful acts will be detected and only provides reasonable guarantee that unlawful acts that give direct

effect to the figures in financial statements will be detected. BPK will inform in case

of any unlawful acts of material errors/irregularities found during the audit.

In conducting compliance test, BPK only tests entity compliance with the statutory

regulations that are directly related to the preparation of financial statements. This

does not rule out the possibility that any unidentified non-compliance with the

regulations may arise.

THE AUDIT BOARD

OF THE REPUBLIC OF INDONESIA

BPK AUDIT REPORT BOOK I – THE FINANCIAL STATEMENTS OF ESP

ADB LOAN NUMBER 3455-INO YEAR 2020

9

LIST OF ABBREVIATIONS

A

ADB : Asian Development Bank

APBN : State Budget

AR : Audit Risk

B

BPK : Audit Board

C

CR : Control Risk

D

DR : Detection Risk

A

EA : Executing Agency

ESP : Engineering Services Project

I

IR : Inherent Risk

P

KKN : Collusion, Corruption, and Nepotism

KKP : Audit Working Paper

KL : Ministry/Institution

KT : Team Leader

L

LHP : Audit Report

LK : Financial Statements

P

PCO : Project Coordination Office

PIU : Project Implementation Unit

PJ : Person In Charge

PM : Planning Materiality

PMO : Project Management Office

PT : Technical Controller

PUPR : Public Works and Public Housing

BPK AUDIT REPORT BOOK I – THE FINANCIAL STATEMENTS OF ESP

ADB LOAN NUMBER 3455-INO YEAR 2020

10

R

RI : Republic of Indonesia

S

SAP : Government Accounting Standards

SPI : Internal Control System

SPKN : State Financial Audit Standards

ST : Letter of Assignment

T

TA : Fiscal Year

TM : Tolerable Misstatement

U

UU : Law

W

WPJ : Deputy of Auditor in Charge

ANNUAL FINANCIAL STATEMENT (AUDITED)

ACCELERATING INFRASTRUCTURE DELIVERY

THROUGH BETTER ENGINEERING SERVICES PROJECT

(ESP)

ADB LOAN NUMBER 3455-INO

FOR THE YEAR ENDED

31 DECEMBER 2020

SECRETARIAT GENERAL

MINISTRY OF PUBLIC WORKS AND HOUSING

REPUBLIC OF INDONESIA

8. Kami telah…

KEMENTERIAN PEKERJAAN UMUM DAN PERUMAHAN RAKYAT

SEKRETARIAT JENDERAL

Jalan Pattimura Nomor 20, Kebayoran Baru, Jakarta 12110, Telepon (021) 7392681, Faksimili (021) 7243623

Nomor : PW.0201-Sj/510 Jakarta, 28 Juni 2021

Sifat : Penting

Lampiran : -

Hal : Surat Representasi Manajemen

Yth.

Anggota IV

Badan Pemeriksa Keuangan Republik Indonesia

di

JAKARTA

Kami memberikan surat representasi ini sehubungan dengan pemeriksaan Badan Pemeriksa

Keuangan Republik Indonesia (BPK RI) atas Laporan Keuangan Pinjaman Luan Negeri

Accelerating Infrastructure Delivery through Better Engineering Services Project (ESP) Tahun

Anggaran 2020 yang terdiri dari Laporan Realisasi Anggaran (LRA), Neraca, Laporan

Operasional (LO), Laporan Perubahan Ekuitas (LPE), dan Catatan atas Laporan Keuangan

(CaLK) untuk tahun yang berakhir tanggal 31 Desember 2020.

Kami menegaskan bahwa kami bertanggung jawab atas penyusunan dan penyajian laporan

keuangan. Surat representasi ini diberikan terbatas pada hal-hal yang material. Sesuatu

dipandang material bukan hanya terkait jumlahnya yang besar, namun juga menyangkut salah

saji informasi akuntansi yang mempengaruhi pertimbangan wajar pengguna laporan keuangan.

Kami menegaskan bahwa berdasarkan keyakinan dan pengetahuan terbaik kami, representasi

berikut ini telah dibuat kepada Tim BPK RI selama pemeriksaan, yaitu:

1. Laporan keuangan yang disebut di atas telah kami sajikan sesuai dengan ketentuan

pelaporan keuangan yang telah disetujui oleh pemberi pinjaman. Laporan Keuangan

disusun mengacu pada Standar Akuntansi Pemerintahan (SAP).

2. Kami telah memberikan kepada Tim BPK RI:

a. Akses ke seluruh informasi yang kami sadari relevan dalam penyusunan laporan

keuangan seperti berbagai catatan, dokumentasi, dan hal-hal lainnya;

b. Informasi tambahan yang Tim BPK RI minta kepada kami untuk tujuan pemeriksaan;

dan

c. Akses yang tidak terbatas kepada individu dalam entitas yang Tim BPK RI butuhkan

untuk memperoleh bukti pemeriksaan.

3. Semua transaksi yang material sudah dicatat dan dilaporkan dalam laporan keuangan.

4. Sampai dengan saat ini, kami tidak mengetahui adanya tindakan pelanggaran terhadap

hukum dan peraturan yang dampaknya perlu diungkapkan dalam laporan keuangan.

5. Semua kewajiban material sudah dicatat atau diungkapkan dalam laporan keuangan.

6. Tidak terdapat peristiwa atau transaksi material yang terjadi setelah tanggal 31 Desember

2020 yang belum dicatat dan diungkapkan dalam catatan atas laporan keuangan.

7. Kami bertanggung jawab untuk menyelenggarakan dan memelihara pengendalian intern.

ii

PREFACE

As mandated by Law No.17 of 2003 on State Financial that the Minister/Head of

Institution as Budget User/Goods shall prepare and submit Financial Statements of State

Ministry/Institution respectively.

Accelerating Infrastructure Delivery through Better Engineering Services Project

(ESP) is one of the loan projects financed by the Asian Development Bank (ADB), which

the Executing Agency is Secretariat General, Ministry of Public Works and Housing.

Therefore, the Bureau of Budget Planning and International Cooperation, Secretariat

General, as Project Coordination Office (PCO) is obliged to submit an accountability

report on the implementation of the State Budget by preparing Financial Statements in the

form of Statement of Budget Realization, Balance Sheet, Statement of Operational,

Statement of Changes in Equity and Notes to the Financial Statement.

The ESP Financial Statements refers to Government Regulation Number 71 of

2010 on Accrual Based Government Accounting Standard (GAS), Minister of Finance

Regulation Number 222/PMK/PMK.05/2016 on the Amendment of Minister of Finance

Regulation Number 177/PMK.05/2015 on Guidelines for Preparation and Submission of

Financial Statements of State Ministries/Agencies and based on sound financial

management principles in the government. The Financial Statements have been prepared

and presented on an accrual basis to present transparent, accurate and accountable

financial information

We hope that this financial statement can provide useful information to the users

of the report, in particular as a means to improve accountability and transparency in state

financial management and to build good governance.

Jakarta, 2021

iv

TABLE OF CONTENT

PREFACE .................................................................................................................. ii

STATEMENT OF RESPONSIBILITY ....................................................................... iii

TABLE OF CONTENT ............................................................................................. iv

LIST OF TABLES ......................................................................................................v

I. STATEMENT OF BUDGET REALIZATION ..................................................... 4

II. BALANCE SHEET ........................................................................................... 5

III. STATEMENT OF OPERATIONAL (SO) ............................................................ 6

IV. STATEMENT OF CHANGES IN EQUITY ......................................................... 7

V. NOTES TO THE FINANCIAL STATEMENT..................................................... 8

A. GENERAL PROFILE OF ESP PROJECT ACTIVITIES .................................. 8

B. DESCRIPTION OF THE POSTS OF STATEMENT OF BUDGET

REALIZATION .......................................................................................... 24

C. DESCRIPTION OF THE POSTS OF BALANCE SHEET ............................. 36

D. DESCRIPTION OF THE POSTS OF STATEMENT OF OPERATIONAL ..... 43

E. DESCRIPTION OF POSTS OF THE STATEMENT OF CHANGES IN

EQUITY ..................................................................................................... 46

F. OTHER SIGNIFICANT DISCLOSURE ....................................................... 47

APPENDIX ............................................................................................................ 50

A. List of ESP Work Packages .......................................................................................... 50

B. Disbursement Data of ESP Project ............................................................................... 59

C. Follow-up on BPK Audit Findings of FY 2019 ............................................................ 81

D. Notes to the Statement of State-Owned Property (CaLBMN) ...................................... 82

E. Extension of ESP Loan Closing Date Loan ADB No.3455-INO ................................. 91

F. Recapitulation of Assets purchased in the Contract of ESP Consulting Services Loan

ADB No. 3455-INO ..................................................................................................... 92

v

LIST OF TABLES

Table 1. Budget and Actual Expenditures of ESP Project FY 2020 ................................... 9

Table 2. Loan Allocation by Source of Funding ............................................................... 11

Table 3. Loan Allocation in Each Implementing Agency ................................................. 11

Table 4. Estimates (PAM) and Realization of AIDBES/ESP Fund .................................. 12

Table 5. Allowance Based on Receivable Quality ............................................................ 19

Table 6. Fixed Assets Classification by Useful Life ......................................................... 21

Table 7. Intangible Assets Classification by Useful Life .................................................. 22

Table 8. The Budget Execution (Allotment) Document (DIPA) FY 2020........................ 24

Table 9. The Budget Execution (Allotment) Document (DIPA) FY 2020 by Revenue and

Expenditure ........................................................................................................................ 25

Table 10. Details of Revenue Realization FY 2020 and FY 2019 .................................... 26

Table 11. Comparison Details between Budget and Expenditure Realization FY 2020 ... 27

Table 12. Details between Expenditure Realization FY 2019 and FY 2018 ..................... 27

Table 13. Details of Comparison Expenditure Realization of Consulting Services FY

2020 and FY 2019 ............................................................................................................. 28

Table 14. Realization of Consulting Services Expenditures FY 2020 .............................. 29

Table 15. Details of comparison between the Realization of Capital Expenditure ........... 30

Table 16. Details of Comparison Realization Capital Expenditure Roads, Irrigation and

Networks ............................................................................................................................ 32

Table 17. The Realization of Capital Expenditure Roads and Bridges FY 2020 .............. 33

Table 18. The Realization of Capital Expenditure of Networks FY 2020 ....................... 33

Table 19. Details of Realization of Other Capital Expenditure ......................................... 35

Table 20. Details of Comparison of the Amount of Prepayment ...................................... 36

Table 21. Details of Re-payment of Goods Expenditures Advance Payment ................... 37

Table 22. Remaining Balance of Capital Expenditures Advance Payment FY 2020 ....... 38

Table 23. Details Comparison Balance of the Construction in Progress ........................... 39

Table 24. The Details of Added Entries of CIP ................................................................. 39

Table 25. Comparison of the Consulting Service Expenses in 2020 and 2019 ................. 44

Table 26. Details of Consulting Service Expenses ............................................................ 44

Table 27. ADB Loan Allocation and ESP Project Realization ......................................... 48

1

SUMMARY OF FINANCIAL STATEMENT

This Annual Financial Statements for Accelerating Infrastructure Delivery

through Better Engineering Services Project (ESP) of 2020 Audited have been prepared

and presented following to Government Regulation Number 71 of 2010 on Governmental

Accounting Standards (GAS) and Minister of Finance Regulation No.222/PMK.05/2016

on Guidelines for Preparation and Submission of Financial Statements of State

Ministries/Agencies and based on sound financial management principles in the

government.

This Financial Statement is generated through consolidated Financial Statement

Accelerating Infrastructure Delivery through Better Engineering Services Project (ESP)

of 2020 Audited, from Directorate General Water Resources (DGWR), Directorate

General of Highway (DGH) and Directorate General Human Settlements (DGHS) as

Implementing Agency.

1. Statement of Budget Realization

Statement of Budget Realization for the period ended December 31, 2020

describes a comparison between the budget and its realization, which includes

elements of Revenues and Expenditures during the period January 1 until December

31, 2020.

Estimation Revenue and Expenditure Budget for 2020 is Rp0.00 and

Rp353,587,642,000.00 respectively.

Realization of State Revenue of 2020 entirely derived from Non-Tax Income

amounting to Rp148,552,608.83 while of 2019 is Rp11,749,871.00.

Realization of State Expenditure of 2020 is Rp294,196,569,158.00 or 83.20% of

its budget. The total Realization of expenditures is derived from Goods and Services

Expenditures of Rp43,689,953,154.00 and Capital Expenditures of

Rp250,506,616,004.00.

2. Balance Sheet

The Balance Sheet describes the entity's financial position on assets, liabilities

and equity as of December 31, 2020 and compared to the entity's financial position as

of December 31, 2019.

2

The Balance of Assets as of December 31, 2020 was recorded and presented

amounting to Rp381,547,044,475.00 which comprised of Current Assets amounting to

Rp47,525,779,854.00, Fixed Assets amounting to Rp295,127,996,223.00 and Other

Assets amounting to Rp38,893,268,398.00.

The Balance of Liabilities and Equity as of December 31, 2020 amounting to

Rp0.00 and Rp381,547,044,475.00 respectively.

3. Statement of Operational

Statement of Operational presents various elements of income-SO, expenses,

surplus/deficit from operating activities and surplus/deficit-SO, required for a fair

presentation

Operational Activities Revenue for January 1 to December 31, 2020 is amounting

to Rp148,552,608.83. The amount of Operational Activities Expenses is

Rp60,592,235,802.00, thus the Deficit of Operating Activities amounting to

Rp60,443,683,193.17. This means the entity has the Deficit-SO amounting to

Rp60,443,683,193.17.

4. Statement of Changes in Equity

Statement of Changes in Equity presents the information on the increase or

decrease in the equity of the reporting year compared to the previous year.

The beginning balance of Equity as of January 1, 2020 is Rp147,942,711,119,00

less Deficit-SO as of December 31, 2020 amounting to Rp60,443,683,193.17. Then,

added by Corrections which increase/decrease the Equity amounting to Rp0.00 and

added by Inter-Entity Transactions amounting to Rp294,048,016,549.17 thus the

Equity of the entity as of December 31, 2020 is Rp381,547,044,475.00.

5. Notes to the Financial Statements

Notes to the Financial Statements (NtFS) provide information on detailed

explanations or lists or an analysis of the value of a post presented in the Statements of

Budget Realization, Balance Sheet, Statements of Operational and Statement of

Changes in Equity.

The presentation of information required and recommended by Governmental

Accounting Standards and other disclosures necessary for a fair presentation of

financial statements is also included in Notes to the Financial Statements.

3

In the presentation of the Statements of Budget Realization for the period ending

December 31, 2020, State Revenues and State Expenditures are recognized on a cash

basis. While in the presentation of Balance Sheet, Statement of Operational and

Statement of Changes in Equity as of December 31, 2020 is recognized on an accrual

basis.

8

V. NOTES TO THE FINANCIAL STATEMENT

A. GENERAL PROFILE OF ESP PROJECT ACTIVITIES

Deliver of the MPWH s infrastructure programs has been constrained b comple

land acquisition processes, limited procurement capacity, and inadequate preparation of

infrastructure projects. Inadequate project preparation is largely due to:

i) Lack of resources to complete the required assessments, surveys, designs, and

environmental and land acquisition clearances to make projects ready for

implementation.

ii) Low quality of project feasibility studies and detailed engineering designs.

It causes many of which often need to be redone during project implementation.

Poor infrastructure planning and delivery are mainly due to fragmented and short-term

infrastructure development programs, inappropriate or outdated design standards, project

fragmentation as re ected in the prevalence of small and short contracts, poor

construction qualit , and ine ective maintenance. Improving project preparation and

infrastructure planning and delivery will therefore be critical to enable the MPWH to

meet its ambitious infrastructure development targets and increase value for money given

the signi cant increase in its infrastructure budget.

ESP will strengthen the capacity of the MPWH to efficiently design and implement

its increase in public investment program by:

i) Improving the quality and commencing the infrastructure projects timely.

ii) Strengthening the public investment management systems in the MPWH.

The outputs of ESP are:

Output 1: Quality improvement and timely commencement of infrastructure projects.

This output will support the preparation, design, and delivery of around 40 projects in

irrigation, flood management, bulk water, dam, water supply and sanitation, and national

road sectors. These infrastructure projects will be funded mainly from the government

budget.

Output 2: Strengthening capacity in public investment management. This output will

strengthen the capacity of MPWH in master planning, survey methodologies and design

standards, value engineering, technical and financial assessments during construction, use

of multi-year contracts for civil works, asset management, safeguards and procurement

systems.

9

Accelerating Infrastructure Delivery through Better Engineering Services Project

(ESP) has added value as follows:

i) Comprehensive in preparing project readiness documents, that is Master Plan

(MP), Feasibility Study (FS), Detailed Engineering Design (DED),

Environmental Impact Assessment (EIA), Land Acquisition and Resettlements

Action Plan (LARAP), and tender documents. The project will produce

project readiness documents that are integrated and ready to be implemented

immediately.

ii) Duration of implementation for each package to set up project readiness

document is shorter, 18 21 months because various documents can be

worked on one package in multi-years.

iii) More competitive selection process due to multiple RFP can be sent to the

Panel member

A.1. Funding of ESP (ADB Loan No.3455-INO) for FY 2020

The financing of the Accelerating Infrastructure Delivery through Better Engineering

Services Project (ESP) is derived from ADB Loan No. 3455-INO. The financing

mechanisms are carried out through arrangement of Budget Execution (Allotment)

Document (DIPA) by Direct Payment Procedures from ADB to the Service Provider,

based on the payment request from (i) Directorate General of Water Resources (DGWR),

(ii) Directorate General of Highway (DGH), and (iii) Directorate General of Human

Settlements (DGHS) which has been approved by Ministry of Finance through The

Office of State Treasury Service.

The Data on Budget and Actual Expenditures of ESP activities are listed in the following

Table 1:

Table 1. Budget and Actual Expenditures of ESP Project FY 2020

WORK UNIT Output

Budget Actual Expenditures

Loan (USD) Loan (Rp) Loan (USD) Loan (Rp)

Directorate of Irrigation and Lowland (PIU on DGWR) Output 1

Quality improvement and timely start‐up of MPWH infrastructure projects

5,811,049.18 82,360,000,000.00 5,664,586.73 81,916,031,347.00

Directorate of River and Coastal (PIU on DGWR)

1,781,556.48 25,250,000,000.00 1,643,540.76 24,173,747,850.00

Directorate Groundwater and Raw Water (PIU on DGWR)

3,009,455.51 42,653,013,000.00 2,601,179.98 37,086,222,752.00

Directorate of Dams & Lakes (PIU on DGWR)

352,783.46 5,000,000,000.00 353,344.87 4,999,800,000.00

Directorate Water Resource Development (PMO

Output 2- Strengthening capacity of

649,389.68 9,203,800,000.00 578,615.36 8,322,529,508.00

10

WORK UNIT Output

Budget Actual Expenditures

Loan (USD) Loan (Rp) Loan (USD) Loan (Rp)

on DGWR) MPWH in public investment management

Total DGWR 11,604,234.32 164,466,813,000.00 10,841,267.70 156,498,331,457.00

Directorate of Road Construction (PIU on DGH)

Output 1 Quality improvement and timely start‐up of MPWH infrastructure projects

2,784,308.19 39,462,000,000.00 1,754,192.06 25,694,823,016.00

Directorate of Bridges (PIU on DGH)

3,055,104.78 43,300,000,000.00 1,775,190.50 25,096,111,549.00

Administration Establishment and International Loan and Grant Monitoring, Directorate of Road Network Development (PMO on DGH)

Output 2- Strengthening capacity of MPWH in public investment management

968,955.06 13,733,000,000.00 899,786.95 12,948,591,234.00

Directorate of Road Preservation (PIU DGH)

352.78 5,000,000.00

Directorate of Freeways (PIU DGH)

211,670.08 3,000,000,000.00

Total DGH 7,020,390.88 99,500,000,000.00 4,429,169.51 63,739,525,799.00

Directorate of Environmental Sanitation Development (PIU on DGHS)

Output 1 Quality improvement and timely start‐up of MPWH infrastructure projects

1,898,199.89 26,903,187,000.00 1,846,212.46 26,346,045,115.00

Directorate for Water Supply System Development (PIU on DGHS)

3,532,420.80 50,065,000,000.00 2,467,553.65 35,179,219,262.00

Directorate of Integration of Settlement Infrastructure (PMO on DGHS)

Output 2- Strengthening capacity of MPWH in public investment management

892,728.57 12,652,642,000.00 830,436.42 12,433,447,525,00

Total DGHS 6,323,349.26 89,620,829,000.00 5,144,202.53 73,958,711,902,00

Total Budget and Expenditures 24.947.974.46 353,587,642,000.00 20,414,639.74 294,196,569,158.00

11

A.2. Loan Profile

The general profile of the ESP projects is as follows:

Project Name : Accelerating Infrastructure Delivery through

Better Engineering Services (ESP)

Executing Agency : Secretariat General of Ministry of Public Works

and Housing

Loan Number : 3455-INO (Project No.49141-001)

Register Number : 1F1NDHGA

Signing Date : 28 November 2016

Effective Date : 24 December 2016

Closing Date (Initial) : 30 June 2020

Closing Date (Extension) : 29 April 2022

Total Loan : USD 148.20 Million

A.3. Loan Financing by Category

Table 2. Loan Allocation by Source of Funding

Description ADB Porrtion GoI Portion

Total (USD) (USD) % (USD) %

A Investment Cost 1 Consultants:

a Infrastructure project preparation 123,700,000.00 100

123,700,000.00

b ESP Management and MPWH Institutional strengthening

8,600,000.00 100

8,600,000.00

c Training and Workshops 200,000.00 100

200,000.00

2

Office Equipment and Furniture 600.000.00 100 600.000.00

Subtotal (A) 133,100,000.00 100 0.00 0 133,100,000.00

B Contingencies 15.100.000.00 100

Subtotal (B) 15,100,000.00 100 0.00 0 15,100,000.00

C Tax

14,800,000.00 100 14.800.000.00

Subtotal (C) 0.00 0 14,800,000.00 100 14,800,000.00

D Implementation Fees Interest during Implementation 4,600,000.00 100 4,600,000.00

Subtotal (D) 0.00 0 4,600,000.00 100 4,600,000.00

Total Project Cost 148,200,000.00 88.4 19,400,000.00 11.6 167,600,000.00

Table 3. Loan Allocation in Each Implementing Agency

No Organization Unit Loan Portion

(USD)

A. DG Water Resources 51,625,000.00

B. DG Highway 45,000,000.00

C. DG Human Settlement 51,575,000.00

T o t a l 148,200,000.00

12

Table 4. Estimates (PAM) and Realization of AIDBES/ESP Fund

until December 31, 2020

(in Million USD)

A.4. ESP Organizational Structure

A.4.1 Steering Committee (SC) Roles and Responsibility

Steering Committee (SC) was established through a Decree of The Minister of

Public Works and Housing and chaired by the Secretary-General of The Ministry of Public

Works and Housing. Other members of the ESP Steering Committee are Director General

of Water Resources, Director General of Highways, Director General of Human

Settlement, Director General of Construction Development and Head of Human Resource

Development Agency.

The committee has several duties which are:

• Provide overall coordination and guidance to PCO, PMO, PIU during the

implementation of ESP;

• Monitor the status of preparation of infrastructure projects and facilitate the funding

required as a follow-up to activities supported through ESP;

• Monitor status of institutional strengthening and capacity building activities;

• Ensure alignment of the ESP with MPWH strategic plan targets and timelines;

• The steering committee will meet regularly or may also take place at the request of the

chairperson

Target

2017

Realization 2017

Target

2018 Realization

2018 Target

2019 Realization

2019 Target

2020 Realization

2020 Total

Target

Total

Realization

A. Consultants

1. Infrastructure project preparation 0.36 0.36 1.45 0.63 56.84 9.53 22.22 18.11 80.87 28.63

2. ESP management and MPWH institutional strengthening

0.57 0.67 3.00 1.53 4.07 2.19 2.72 2.31 10.36 6.7

3. Trainings and workshops - - 0.08 - 0.08 - - - 0.16 0

B. Office equipment and furnitures - - 0.20 - 0.20 - - - 0.4 0

C. Contingencies 0.11 - 0.53 - 6.94 - - - 7.58 0

Total 1.04 1.03 5.26 2.16 68.13 11.72 24.94 20.42 99.37 35.33

13

A.4.2 Project Coordination Office (PCO), the Office of Secretariat General

The ESP implementation is coordinated by the Secretariat General assigned

through the PCO. Secretariat General also engages consultants to support PCO through

ADB cluster technical assistance on Sustainable Infrastructure Assistance Program (C-

TA0013-INO).

The roles and responsibilities of the PCO are:

• Serve as secretariat to ESP Steering Committe;

• Following up on the results of the Steering Committee meeting;

• Monitoring, evaluating and coordinating the implementation of ESP activities;

• Providing direction and guidance to each Project Management Office (PMO);

• Facilitating the implementation of annual financial audits;

• Preparing a public pocketbook containing information on the implementation of ESP

activities that are annually updated and/or a webpage of the implementation of ESP

information.

A.4.3 Project Management Office (PMOs) at DGWR, DGH and DGHS

DGWR, DGH and DGHS are the Implementing Agencies for project

implementation under ESP. The PMO for each of the DG will be headed by the Director

of the relevant directorate

The roles and responsibilities of PMO include:

Coordinating and reporting on the ESP to PCO;

Coordinating and guiding the PIU;

Monitoring and evaluation of ESP activities entirely;

Facilitating funding need as a follow up on activities supported through ESP;

Manage financial reporting and accountability aspects (withdrawal applications,

financial reports, audits, bank account statements, etc.);

Prepare quarterly and annual reports and submit them to PCO;

Facilitating annual financial audits;

Reviewing consultant outputs and quality assurance;

Procurement of goods and services;

Examining and processing payments to the consultants.

A.4.4 Project Implementation Units (PIUs) at DGWR, DGH and DGHS

The PIU for each of the Directorate General is headed by a Director.

14

The roles and responsibilities of each of the PIUs will include the following:

• Coordinating and reporting to PMO;

• Monitoring and evaluating the execution of ESP activities in PIU;

• Prepare quarterly and annual reports and submit them to PMO;

• Supporting PMO in facilitating annual financial audit;

• Coordinate with relevant agencies on the implementation of ESP activities

• Reviewing and processing payments to the consultants; and

• Submit monitoring status of each contract to PMO and ensure timely action of

contract implementation.

A.4.5 Project Team (PIU Balai/Working Unit)

Established by the concerned with the participation of local Balai or Satker. The tasks of

the team are:

• Reviewing project preparation consultant firms outputs

• Submit consultant outputs to PIU for approval and endorsement of payment to the

project preparation consultant firms

A.5. Financial Statements Development Approach

The Annual Financial Statement for Accelerating Infrastructure Delivery through

Better Engineering Services Project (ESP) of FY 2020 is a Financial Statement prepared

with a special purpose to meet the requirements of the Loan Agreement between the

Government of Indonesia and the Asian Development Bank (ADB).

The Annual Financial Statements for Accelerating Infrastructure Delivery through

Better Engineering Services Project (ESP) FY 2020 have been prepared in accordance

with Government Regulation Number 71 of 2010 on Governmental Accounting

Standards (GAS) and Minister of Finance Regulation No.222/PMK.05/2016 on

Guidelines for Preparation and Submission of Financial Statements of State

Ministries/Agencies and based on sound financial management principles in the

government. The Annual Financial Statement FY 2020 comprise of Statements of Budget

Realization, Balance Sheet, Statement of Operational (SO), Statements of Changes in

Equity and Notes to the Financial Statements (NtFS).

The Annual Financial Statements of Accelerating Infrastructure Delivery through

Better Engineering Services Project (ESP) FY 2020 is still being prepared through a

system and a series of manual procedures, starting from data collection, recording and

summarization to reporting ESP's financial position and financial operations.

15

The payment system is carried out by Direct Payment and is prepared based on

Endorsement Letter (SP3) issued by KPPN KPH.

Preparation of the Annual Financial Statement of Accelerating Infrastructure

Delivery through Better Engineering Services Project (ESP) FY 2020 refers to several

regulations and as a reference for Financial Administration Reporting are:

• Accelerating Infrastructure Delivery through Better Engineering Services Project

(ESP) Loan Agreement between ADB and Government of Indonesia;

• Law Number 17 of 2003 on State Financial;

• Law Number 1 of 2004 on State Treasury;

• Government Regulation (PP) Number 71 of 2010 on Governmental Accounting

Standard;

• Presidential Regulation Number 54 of 2010 on Procurement Goods/Services as

amended by Presidential Regulation Number 70 of 2012;

• Regulation of the Minister of Finance Number 171/PMK.05/2007 as amended by

Regulation of Minister of Finance Number 233/PMK.05/2011 on Central Government

Financial Reporting and Accounting System;

• Decree of the Minister of Finance Number: 59/KMK.06/2013 on Benefit Period Table

in Depreciation of State-Owned Property in form of Fixed Assets on Central

Government Entity;

• Decree of the Minister of Finance Number: 620/KM.6/2015 on Benefit Period in

Amortization of State-Owned Property in the form of Intangible Assets on Central

Government Entity;

• Regulation of the Minister of Finance Number 222/PMK.05/2016 on Guidelines of

Preparation and Submission of Financial Statements of State Ministry/Agency;

• Regulation of the Minister of Finance Number 225/PMK.05/2016 on Application of

Accrual-Based Governmental Accounting Standards on the Central Government;

• Loan Disbursement Handbook 2017 Asian Development Bank (ADB);

• Project Administration Manual: Accelerating Infrastructure Delivery through Better

Engineering Services Project.

A.6. Accounting Basis

The ESP Project applies an accrual basis in the preparation and presentation of

Balance Sheet, Statements of Operation, and Statements of Changes in Equity and a cash

basis for preparation and presentation of the Budget Realization Report.

16

The accrual basis is an accounting basis that recognizes the effect of transactions and

other events at the time the transactions and events occur, regardless of when cash or cash

equivalents are received or paid. While the cash basis is an accounting basis that

recognizes the effect of transactions or other events when cash or cash equivalents are

received or paid. This is in accordance with the Governmental Accounting Standard

(SAP) which has been established with Government Regulation No.71 the Year of 2010

on Accrual Based Governmental Accounting Standard.

A.7. Basic of Measurement

Measurement is the process of determining the value of money to recognize and

include each post in the financial statements. The measurement basis applied in the

preparation and presentation of the Financial Statement is by using historical value.

Assets are recorded at the expense/use of economic resources or at the fair value of

the benefits provided for acquiring the asset. Liabilities are recorded at the fair value of

economic resources used by the government to meet the obligations concerned.

Measurement of financial statement items using Indonesia rupiah currency.

Transactions using foreign currencies are converted and denominated into Indonesia

rupiah.

A.8. Accounting Policy

The preparation and presentation of Financial Statements of 2020 have been

referred to Governmental Accounting Standard (GAS) Accrual Basis. The accounting

policies are the principles, basics, conventions, rules and specific practices chosen by a

reporting entity in the preparation and presentation of financial statements.The accounting

policies applied in these financial statements are the policies established by the

Directorate of Accounting and Finacial Reporting, Ministry of Finance. In addition, its

preparation has been applied to the rules of good financial management in the

governmental environment.

The significant accounting policies used in the preparation of the ESP

Consolidated Financial Statements are as follows:

A.8.1 Revenue Statement of Budget Realization

• Revenue-Statement of Budget Realization is all receipts in the State General

Treasury Account that add Accumulated Budget Surplus within the relevant

fiscal year period which government entitled and is not required to be repaid by

the government;

17

• Revenue-Statement of Budget Realization is recognized when the cash is

received in the State General Treasury Account;

• The Revenue-Statement of Budget Realization is executed based on gross

principle, by recording gross receipts, and not recording the net amount (after

being offset);

• Revenue-Statement of Budget Realization is presented according to the

classification of revenue sources

A.8.2 Revenue Statement of Operational (SO)

• Revenue-Statement of Operational is a recognized central government right as

an equity enhancer within the fiscal year concerned and does not need to be

repaid;

• The accounting revenue-Statement of Operational is carried out on a gross

basis, by posting gross receipts, and not recording the net amount (after being

offset);

• Revenue is presented according to the classification of revenue sources.

A.8.3 Expenditure

• Expenditure is all spending from the State General Treasury Account which

reduces the Accumulated Budget Surplus within the relevant fiscal year period

that the government will not be repaid;

• Expenditures are recognized when a cash outflow is made from State General

Treasury Account;

• Specific expenditures through the expenditure treasurer, expenditure recognition

occurs when the accountability of such expenditures is authorized by the State

Treasury Office (KPPN);

• Expenditures are presented by economic classification/type of expenditure and

subsequent classifications by organization and function shall be disclosed in the

Notes to the Financial Statements.

A.8.4 Expenses

• Expenses are the decline in economic benefits or potential services in the

reporting period that decrease the equity, which may be the expenditure or

consumption of assets or the incurrence of liabilities;

18

• Expenses are recognized when an obligation arises; asset consumption

occurring; the decline in economic benefits or potential services;

• Expenses are presented under the economic classification/type of expenditure

and subsequent classifications by organization and function are disclosed in the

Notes to the Financial Statements.

A.8.5 Assets

Assets are classified into Current Assets, Fixed Assets, Long Term Receivables, and

Other Assets:

a. Current Assets

Current Assets include cash and cash equivalents that are expected immediately to be

realized, used or owned for sale within 12 (twelve) months from the date of reporting.

These current assets, including:

• Cash

Cash is presented on the balance sheet using the nominal value. Cash in foreign

currencies is presented on the balance sheet using the middle rate of Bank of

Indonesia (BI) at the balance sheet date.

• Receivable is recognized if it meets the criteria as follows:

o Receivable arises from Indemnification of Treasury/Claims if rights have

arisen which are supported by a Letter of Absolute Responsibility and/or

the issuance of the decree which has permanent legal force;

o Receivable arises from an engagement is recognized if there is an event

that creates claim right and supported by an agreement that states the right

and obligations clearly and the amount can be measured reliably.

• Receivables are presented in the Balance Sheet at net realizable value. This is

realized by establishing an allowance for doubtful accounts. The allowance is

based on the quality of receivables determined based on maturity and collection

efforts by the government. The allowance is as follows:

19

Table 5. Allowance Based on Receivable Quality

Receivable

Quality Description Allowance

Current The settlement has not been made until the due date 0.50 %

Less Current No settlement is made in one month from the date of the First Billing Statement

10 %

Doubtful No settlement is made in one month from the date of the Second Billing Statement

50 %

Bad

No settlement is made in one month from the date of the Third Billing Statement

100 % Receivables have been submitted to the Committee of State Receivable Affairs /DJKN

• Indemnification of Treasury/Claims which will mature 12 (twelve) months after

the balance sheet date is presented as Current Section of Indemnification of

Treasury/Claims Bills.

• Inventory Value is recorded based on the result of the physical calculation at

balance sheet date multiplied by:

o The last purchase price, when acquired by purchase;

o The cost of production when obtained by producing itself. In calculating

the cost of production, the standard cost can be used in terms of real cost

calculation is difficult;

o Fair price or estimated sales value if obtained by other means.

b. Fixed Assets

• Fixed assets include all tangible assets utilized by the government or for the

benefit of the public with a useful life of more than one year. Fixed assets

include land; equipment and machinery; properties and building; roads,

irrigation, and networks; other fixed assets; as well as Construction in Progress.

• The value of Fixed Assets is presented at cost or fair value. In accordance with

the Minister of Finance Regulation No.181/PMK.06/2016 concerning the

Administration of State Property, the recognition acquisition of assets since

2018 is based on the value of the minimum capitalization unit as follows:

o Expenditures of the unit of equipment and machinery and sports equipment

equal to or more than Rp1,000,000.00 (one million Rupiah);

o Expenditures on properties and buildings equal to or more than

Rp25,000,000.00 (twenty-five million Rupiah);

o Expenditures not covered by the minimum capitalization limits mentioned

20

above are treated as expenses except for land, road/irrigation/network

expenditures and other fixed assets in the form of library and art-related

collections.

• Fixed Assets unused in government operations caused by, among others, worn

out, out of date with the needs of the growing organization, severely damaged,

inconsistent with the General Spatial Plan, or their useful life has ended up

reclassified to Other Assets on Other Assets post.

• Fixed assets that are permanently discontinued are removed from the balance

sheet at the time of any proposed removal from the entity in accordance with the

provisions of the legislation in the management of the State of Goods.

• The returns on capital expenditure of the previous fiscal year are recorded as a

correction to the value of the asset concerned at the time the return has been

deposited to the State Treasury.

c. Depreciation of Fixed Assets

• Depreciation of fixed assets is a value adjustment in relation to the decrease in

the capacity and benefits of a fixed asset. The depreciation policy of fixed assets

is based on the Regulation of Minister of Finance No. 65/PMK.06/2017

concerning Depreciation of State-Owned Assets in the form of Fixed Assets in

Central Government Entities.

• Depreciation of fixed assets is not carried out against Land, Construction in

Progress (CIP), and Fixed Assets declared to be lost based on valid source

documents or in conditions of serious damage and/or obsolescence that has been

proposed to the Goods Manager for removal.

• The calculation and recording of the Depreciation of Fixed Assets shall be done

at the end of each semester without taking into account the residual value.

• Depreciation of Fixed Assets is done using the straight-line method by

allocating the depreciable value of fixed assets equally each semester during the

Useful Life.

• The Useful Life of Fixed Assets is determined by referring to the Decree of the

Minister of Finance 295/KM.06/2019 concerning Table of Benefit Period in the

Framework of Depreciation of State-Owned Assets in the form of Fixed Assets

in Central Government Entities.

21

In general, the useful life table is as follows:

Table 6. Fixed Assets Classification by Useful Life

Fixed Assets Group Useful Life

Equipment and Machine 2 - 20 years

Buildings and Properties 10 - 50 years

Roads, Network and Irrigation 5 - 40 years

Other Fixed Assets 4 years

d. Long Time Receivables

• Long-term Receivables are receivable that expected/scheduled will be realized

more than 12 months from the date of reporting. Included in Long-term

Receivables is Accounts Receivable Indemnification of Treasury/Claims Bills

that is due for more than one year.

• Treasury Demands shall be claims set by the State Audit Board to treasurers

who due to negligence or unlawful acts result in losses of the State/region.

• Indemnification Claims are a process done to a civil servant or not a treasurer of

a treasurer to claim the replacement of a loss suffered by the state as a direct or

indirect consequence of an act which is unlawful by the employee or the

negligence in the execution of the task.

e. Other Asset

• Other Assets are government assets other than current assets, fixed assets, and

long-term receivables. Other Assets include intangible assets, installment sales

bills due more than 12 (twelve) months, cooperation assets with a third party

(partnership), and restricted use cash.

• Intangible Assets are stated at net carrying amount at cost less amortization.

• The amortization of Intangible Assets with a limited useful life is performed on

a straight-line method and residual value of nil. While on Intangible Assets with

an unlimited period of utilization is not made amortization.

• The useful life of Intangible Assets is determined by referring to the Decree of

the Minister of Finance Nomor 81/KM.6/2018 on the Amendment of Minister

of Finance No.620/KMK.6/2015 concerning the Useful life for the

Amortization of State Assets in the form of Intangible Assets in Government

Entities.

22

In general, the useful life table is as follows:

Table 7. Intangible Assets Classification by Useful Life

Intangible Assets Group Useful Life

(years)

Computer Software 4

Franchise 5

License, Simple Patent Rights, Brands, Industrial Designs, Trade Secrets,

Integrated Circuit Layout Designs 10

Economic Rights of Broadcasting Institution, Common Patents, Annual Crop Variety

Protection 20

Copyright of Applied Art Works, Annual Plant Variety Protection 25

Copyright on Creation Class II, Economic Rights Performer Performance, Economic

Rights Phonogram Procedure 50

Copyright on Creation Class I 70

• Other Assets in the form of government fixed assets are presented at book value

which is the difference between the acquisition value and accumulated

depreciation.

A.8.6 Liabilities

Liability is a debt arising from past events whose settlement resulted in a flow of

government economic resources. Government liabilities are classified into short-term

liabilities and long-term liabilities.

• Short Term Liabilities

Liabilities are classified as short-term liability when expected to be paid or due

within twelve months after the reporting date. Short Term Liabilities include

Payable to Third Party, Accrued Expenditures, Deferred Revenues and Other

Short Term Payable. Supply purchase unpaid from the State Treasury (SP2D

not issued) is recognized as Accrued Spending on the Balance Sheet date.

• Long Term Liabilities

Liabilities are classified as long-term liabilities if expected to be paid or

matured more than twelve months after the date of reporting. Liabilities are

recorded at nominal value, which is the value of the government's liabilities at

the first transaction

23

A.8.7 Equity

Equity represents the difference between assets and liabilities in a period. Further

disclosures of equity are presented in the Statement of Changes in Equity.

24

B. DESCRIPTION OF THE POSTS OF STATEMENT OF BUDGET

REALIZATION

The Budget Execution (Allotment) Document (DIPA) of Accelerating Infrastructure

Delivery through Better Engineering Services Project (ESP) activity has been revised

from its initial arrangement within 2020. This is caused by the activity changes in line

with needs and situations as well as the condition during implementation.

Details amount of budget changes by the Working Unit/Directorate for ESP activity are

as follows:

Table 8. The Budget Execution (Allotment) Document (DIPA) FY 2020

(In Rupiah)

Working Unit/Directorate

FY 2020

Initial Budget Revised Budget

Directorate General of Water Resources (DGWR)

Directorate of Irrigation and Lowland (PIU 1) 82,360,000,000.00 82,360,000,000.00

Directorate of River and Coastal (PIU 2) 25,250,000,000.00 25,250,000,000.00

Directorate of Dams and Lakes (PIU 3) 5,000,000,000.00 5,000,000,000.00

Directorate Groundwater and Raw Water (PIU 4) 7,000,000,000.00 42,653,013,000.00

Directorate of Development of Water Resources Network (PMO

DGWR)

3,995,000,000.00 9,203,800,000.00

Total DGWR 123,605,000,000.00 164,466,813,000.00

Directorate General of Highways (DGH)

Directorate of Road Construction (PIU DGH) 39,462,000,000.00 39,462,000,000.00

Directorate of Bridges (PIU DGH) 43,300,000,000.00 43,300,000,000.00

PAP2HLN/Directorate of Road Network Development (PMO DGH) 6,738,000,000.00 13,733,000,000.00

Directorate of Road Preservation (PIU DGH) 7,000,000,000.00 5,000,000.00

Directorate of Freeways (PIU DGH)

3,000,000,000.00 3,000,000,000.00

Total DGH 99,500,000,000.00 99,500,000,000.00

Directorate General of Human Settlements (DGHS)

Directorate of Environmental Sanitation Development (PIU DGHS) 12,979,002,000.00 26,903,187,000.00

Directorate for Water Supply System Development (PIU DGHS) 50,065,000,000.00 50,065,000,000.00

Directorate of Integration of Settlemnet Infrastructure (PMO DGHS) 10,895,998,000.00 12,652,642,000.00

Total DGHS 73,940,000,000.00 89,620,829,000.00

Total Budget 297,045,000,000.00 353,587,642,000.00

25

While details the amount of budget changes by Working Unit/Directorate based

on the source of revenue and type of expenditure for ESP activity are as follows:

Table 9. The Budget Execution (Allotment) Document (DIPA) FY 2020

by Revenue and Expenditure

(In Rupiah)

Description

FY 2020

Initial Budget Revised Budget

REVENUES Non Tax-Income 0.00 0.00

Grants 0.00 0.00

TOAL REVENUES 0.00 0.00

EXPENDITURES GOODS AND SERVICES EXPENDITURES

Goods Expenditures

Service Expenditures

Consultant Service Expenditures:

DGWR 10,995,000,000.00 32,728,444,000.00

DGHS 10,895,998,000.00 12,652,642,000.00

Total Goods & Service

Expenditures 21,890,998,000.00 45,381,086,000.00 CAPITAL EXPENDITURES

Capital Expenditures Roads, Irrigation and Networks

DGWR 30,250,000,000.00 49,378,369,000.00

DGH 99,500,000,000.00 99,500,000,000.00

DGHS 63,044,002,000.00 76,968,187,000.00

Other Capital Expenditures

DGWR 82,360,000,000.00 82,360,000,000.00

Total Capital Expenditures 275,154,002,000.00 308,335,456,000.00

TOTAL EXPENDITURES 297,045,000,000.00 353,587,642,000.00

B.1. Revenues

The Revenues Realization of Accelerating Infrastructure Delivery through Better

Engineering Services Project (ESP) activity for the period ended on December 31, 2020

is Rp148,552,608.83. This amount is derived from Non-Tax Income (PNBP) namely

Other Non-Tax Income which is the overpayment of Expenditure Realization of FY 2019

which is deposited in FY 2020. The Re-receipt of Goods Expenditure from prior Fiscal

Year (TAYL)/Account 425912 amounting to Rp144,545,948.00 and Re-receipt of Capital

Expenditure from prior Fiscal Year (TAYL)/Account 425913 amounting to

Rp4,006,660.83.

This overpaid of Expenditure Realization FY 2019 amounting to Rp148,552,608.83

occurs in the work package of PMC DGWR, PMC DGH and PMC DGHS based on the

26

Audited Financial Statement on the Compliance with the Statutory Regulations FY 2019

by the Audit Board of the Republic of Indonesia (BPK) with the details of PMC DGWR

amounting to Rp21,519,651.00, PMC DGH amounting to Rp4,006,660.83 and PMC

DGHS amounting to Rp123,026,297.00. The overpaid have been deposited to State

Treasury respectively by PMC DGWR on December 2, 2020 with the Billing Code

820201201236780, PMC DGH on November 30, 2020 with the Billing Code

820201127972499, and PMC DGHS on November 27, 2020 with the Billing Code

820201124672309.

Details comparison of Revenue Realization FY 2020 and FY 2019 are as follows:

Table 10. Details of Revenue Realization FY 2020 and FY 2019

(In Rupiah)

Description

Realization Increase/Decrease

FY 2020 FY 2019 Rp %

REVENUES

Non Tax-Income

Other Non Tax-Income 148,552,608.83 11,749,871.00 136,802,737.83 1,164.29

TOTAL REVENUE 148,552,608.83 11,749,871.00 136,802,737.83 1,164.29

B.2. Expenditures

Expenditure Realization in FY 2020 is Rp294,196,569,158.00 or 83.20% of the

Expenditure Budget of Rp353,587,642,000.00.

Details comparison between budget and expenditure realization in FY 2020 are as

follows:

27

Table 11. Comparison Details between Budget and Expenditure Realization FY 2020

(In Rupiah)

Description

FY 2020

Budget Realization %

REVENUE

Revenue Non Tax-Income 0.00 148,552,608.83 ~/~

Revenue Grant 0.00 0.00 ~/~

TOTAL REVENUE 0.00 148,552,608.83 ~/~

EXPENDITURES

GOODS AND SERVICES EXPENDITURES

Goods Expenditures 0.00 0.00 ~/~

Service Expenditures

Consultant Services Expenditures 45,381,086,000.00 43,689,953154.00 96.27

Total Goods and Services Expenditures 45,381,086,000.00 43,689,503,154.00 96.27

CAPITAL EXPENDITURES

Capital Expenditure - Equipment and Machine 0.00 0.00 ~/~

Capital Expenditure Roads, Irrigation and Networks

225,846,556,000.00 168,590,584,657.00 74.65

Other Capital Expenditure 82,360,000,000.00 81,916,031,347.00 99.46

Total Capital Expenditure 308,206,556,000.00 250,506,616,004.00 81.28

TOTAL EXPENDITURES 353,587,642,000.00 294,196,569,158.00 83.20

The Expenditure Realization FY 2020 has increased by Rp128,842,235,436.00 or

77.92% against Expenditure Realization FY 2019 with the following details:

Table 12. Details between Expenditure Realization FY 2019 and FY 2018

(In Rupiah)

Description

Realization Increase/Decrease

TA 2020 TA 2019 Rp %

EXPENDITURES GOODS AND SERVICES EXPENDITURES

Goods Expenditures 0.00 0.00 0.00 ~/~

Services Expenditures

Consultant Services Expenditures 43,689,953,154.00 21,004,944,485.00 22,685,008,669.00 108.00

Total Goods and Services

Expenditures 43,689,953,154.00 21,004,944,485.00

22,685,008,669.00 108.00

CAPITAL EXPENDITURES

Capital Expenditure - Equipment and Machine

Capital Expenditures- Planning and Monitoring of Equipment and Machine

Capital Expenditure Roads, Irrigation and Networks

168,590,584,657.00 70,457,228,269.00 98,133,356,388.00 139.28

Other Capital Expenditures 81,916,031,347.00 73,892,160,968.00 8,023,870,379.00 10.86

Total Capital Expenditures 250,506,616,004.00 144,349,389,237.00 106,157,226,767.00 73.54

TOTAL EXPENDITURES 294,196,569,158.00 165,354,333,722.00 128,842,235,436.00 77.92

28

The expenditure realization increased in 2020 was due to an increase in capital

expenditure realization and service expenditure realization to support ESP Project

activities as described in the following explanation.

B.2.1. Consulting Services Expenditures

The Expenditure Realization of Consulting Services FY 2020 amounting to

Rp43,689,953,154.00 or 96.27% of the Budget Allotment of Consulting Services of

Rp45,381,086,000.00.

The Expenditure Realization of Consulting Services FY 2020 increased by

Rp22,685,008,669.00 or 108.00% against the Expenditure Realization of Consulting

Services FY 2019 of Rp21,004,944,485.00.

Details of comparison between Expenditure Realization of Consulting Services FY 2020

and FY 2019 are as follows:

Table 13. Details of Comparison Expenditure Realization of Consulting Services

FY 2020 and FY 2019 (In Rupiah)

Description

Realization Kenaikan/ Penurunan

FY 2020 FY 2019 Rp %

EXPENDITURES GOODS AND SERVICES EXPENDITURES Services Expenditures Consulting Services Expenditures 43,689,953,154.00 21,004,944,485.00 22,685,008,669.00 108.00

Total Consulting Services

Expenditures 43,689,953,154.00 21,004,944,485.00 22,685,008,669.00 108.00

The Expenditure Realization of Consulting Services FY 2020 (Audited) is

Rp43,689,953,154.00. In FY 2020, there was a revision of Endorsement Letter (SP3) by

KPPN in the amount of Rp450,000.00 for SP3 on the work package of PMC DGHS. The

SP3 which was originally numbered 201403402000626 dated October 6, 2020 amounting

to Rp1,039,052,050.00 was corrected to numbered 201403402001474 dated December

31, 2020 amounting to Rp1,039,502,050.00.

29

Details of the Expenditure Realization of Consulting Services FY 2020 are as follows:

Table 14. Realization of Consulting Services Expenditures FY 2020

Description Amount (Rp)

Consulting Service Expenditure

DGWR

Center of Ground Water and Raw Water (PIU 4)

a. PPC Master Plan (PT Oriental Consultant Global)

Payment of Invoice 2 (Milestone 2) to Invoice 7 (Milestone 12) including Provisional Sum after subtracted by Repayment of AP - Rp & USD Portion 22,933,976,121.00

Directorate of Development of Water Resources Network (PMO DGWR)

b. PMC DGWR (PT Tetira International Consultant)

Payment of Invoice 23 (Nov 2019) to Invoice 35 (Nov 2020) after subtracted by Repayment of AP 8,322,529,508.00

Total Consulting Services Expenditures DGWR 31,256,505,629.00

DGHS

Directorate of Settlement Infrastructure Integration (PMO DGHS)

c. PMC DGHS (PT Ciriajasa Engineering Consultant)

Payment Invoice 18 (Dec 2019) to Invoice 27 (Nov. 2020) after SP3 correction by the KPPN amounting to Rp450,000.00 12,433,447,525.00

Total Consulting Services Expenditures DGHS 12,433,447,525.00

Total Consulting Services Expenditures 43,689,953,154.00

B.3. Capital Expenditures

• The Realization of Capital Expenditure FY 2020 is Rp250,506,616,004.00 or

81.28% against Budget Allotment of Capital Expenditures of

Rp308,206,556,000.00.

• The Realization of Capital Expenditure FY 2020 shows an increase of

Rp106,157,226,767.00 or 73.54% against the Realization of Capital

Expenditure FY 2019 amounted to Rp144,349,389,237.00.

• The Realization of Capital Expenditures Roads, Irrigations and Networks FY

2020 of Rp168,590,584,657.00 capitalized as Construction in Progress (CIP) of

Rp129,947,170,407.00 in Fixed Asset and as Intangible Asset of

Rp25,694,823,016.00 in Other Asset, the remain of Rp12,948,591,234.00 as

Consulting Services Expenditures on the PMC DGH work package (see B3.1).

• The Realization of Other Capital Expenditure FY 2020 of Rp81,916,031,347.00

capitalized as Construction in Progress (CiP) in Fixed Assets.

30

Details of comparison between the Realization of Capital Expenditure FY 2020 and FY

2019 are as follows:

Table 15. Details of comparison between the Realization of Capital Expenditure

FY 2020 and FY 2019

Description

Realizaton Increase/Decrease

FY 2020 (Rp) FY 2019 (Rp) Rp %

CAPITAL EXPENDITURES Capital Exp. Road, Irrigation & Networks 168,590,584,657.00 70,457,228,269.00 98,133,356,388.00 139.28

Other Capital Expenditures 81,916,031,347.00 73,892,160,968.00 8,023,870,379.00 10.86

Total Capital Expenditures 250,506,616,004.00 144,349,389,237.00 106,157,226,767.00 73.54

B.3.1. Capital Expenditure Roads, Irrigations and Networks

The budgeting mechanism for the ESP project's capital expenditure activities

is as follows:

Budgeting for Capital Expenditure at the Directorate of Irrigation and

Lowlands-DGWR which was previously budgeted for Other Capital

Expenditure (MAK 536111), becomes Capital Expenditure Roads,

Irrigation and Networks (JIJ) with a description of the code for Capital

Expenditure Irrigation (MAK 534121). Meanwhile, the presentation of

assets was reclassified from Intangible Assets in Progress (ATBDP) to

Construction in Progress (CiP).

Due to the change in the account in the DIPA of the Directorate of

Irrigation and Lowlands-DGWR until FY 2020 ends is still in process,

the Statement of Budget Realization in this Financial Statement still

using the MAK and the classification of Capital Expenditures for FY

2019. However, this has been revised in the RKAKL for FY 2021.

Capital Expenditure Budgeting for Directorate of River and Coastal,

Directorate Dams and Lakes-DGWR registered in Capital Expenditures

Road, Irrigation and Networks (JIJ) with a code of Capital Expenditure

Network (MAK 534131), while the assets are presented as Construction

in Progress (CiP).

Capital Expenditure Budgeting for Directorate of Groundwater and Raw

Water DGWR which was previously budgeted for Consultant Services

Expenditure (MAK 522131), became Capital Expenditure Road,

31

Irrigation and Network Capital Expenditure (JIJ) - except for the PPC

Masterplan work package - with a description of the Capital Expenditure

Network code (MAK 534131). Meanwhile, the assets are presented as

Construction in Progress (CiP).

Capital Expenditure Budgeting at the Directorate General of Highways

registered in Capital Expenditure Road, Irrigation and Network (JIJ) with

a description of the Capital Expenditure Road and Bridge code (MAK

534111). Meanwhile, the assets are presented as Construction in Progress

(CiP).

The PMC package of the Directorate General of Highways which was

previously budgeted for in the Capital Expenditure for Roads and Bridges

(MAK 534111), was reclassified into Consultant Services Expenditure

(MAK 522131).

Due to account changes in the DIPA of the Directorate General of

Highways until FY 2020 ends are still in process, the presentation of the

Statement of Budget Realization in this Financial Statement is still using

MAK and the classification of FY 2019 expenditures. However, this has

been revised in the FY 2021 RKAKL.

Capital Expenditure budgeting at the Directorate General of Human

Settlements registered in the Capital Expenditure Road, Irrigation and

Network (JIJ) with a description of the Capital Expenditure Network

code (MAK 534131). Meanwhile, the assets are presented as Construction

in Progress (CiP).

As explained above, the outputs of ESP in the form of FS, Master Plan, DED,

Amdal and Larap will later be reclassified from Construction in Progress (CiP) to

Intangible Assets (ATB). This reclassification process will be carried out after the

work contract ends to avoid recording the ending Construction in Progress (CiP)

balance which never reaches 100%, due to the ESP is not followed by physical

construction.

Details of comparison realization Capital Expenditure Roads, Irrigation and

Networks FY 2020 and 2019 as follows:

32

Table 16. Details of Comparison Realization Capital Expenditure Roads, Irrigation and

Networks (In Rupiah)

Description

Realization Increase/Decrease

FY 2020 FY 2019 Rp %

CAPITAL EXPENDITURE

Capital Expenditure - Roads, Irrigations and Networks Capital Expenditure Roads and Bridges 63,739,525,799.00 28,508,036,279.00 35,231,489,520.00 123.28

Capital Expenditure - Networks 104,851,058,858.00 41,949,191,990.00 62,901,866,868.00 149.95

Total Capital Expenditure - Roads, Irrigations and Networks

168,590,584,657.00 70,457,228,269.00 98,133,356,388.00 139.28

• The realization of Capital Expenditure Roads, Irrigations and Networks FY 2020

amounting to Rp168,590,584,657.00 or 74.65% against Budget Allotment Capital

Expenditure of Roads, Irrigations and Networks of Rp225,846,556,000.00. The

increase in the budget utilization of Capital Expenditures Road, Irrigation and

Network Capital Expenditure was due to, among others:

o Work packages of PPC 5 and PPC 7 have been contracted to the

Directorate of Bridges, DGH;

o Work packages of PPC Palu, PPC West Region and PPC East Region have

been contracted to Directorate for Water Supply System Development,

DGHS;

o Work packages have been contracted of (a) PPC Merauke Phase 1 and PPC

Gumbasa to the Directorate Irrigation and Lowland, (b) PPC Mahakam to

Directorate River and Coastal, (c) PPC East Lake (Mahakam-Tondano) and

PPC Warsamson to Directorate Dams and Lakes, (d) PPC RWS1 Lau

Simeme and PPC RWS2 Jragung to Directorate Groundwater and Raw

Water.

• The realization of Capital Expenditure Roads, Irrigations and Networks FY

2020 amounting to Rp168,590,584,657.00, with the details respectively

amounting to Rp63,739,525,799.00 as Realization of Capital Expenditures

Roads and Bridges and Rp104,851,058,858.00 as Realization of Capital

Expenditures Networks.

• The realization of Capital Expenditure Roads, Irrigations and Networks FY

2020 increased by Rp98,133,356,388.00 or 139.28% of the realization of

Capital Expenditure Roads, Irrigations and Networks FY 2019 amounting to

Rp70,457,228,269.00. The details increasing of Capital Expenditure Roads,

Irrigations and Networks FY 2020 are listed in Table 16. Details of Comparison

Realization Capital Expenditure Roads, Irrigation and Networks.

33

• The realization of Capital Expenditure Roads and Bridges amounting to

Rp63,739,525,799.00 are payments of activity packages at DGH namely PPC-4,

PPC-5, PPC-7 and PMC DGH, with the details as follows:

Table 17. The Realization of Capital Expenditure Roads and Bridges FY 2020

Description Amount (Rp)

CAPITAL EXPENDITURES ROADS, IRRIGATION AND NETWORKS Capital Expenditures Roads and Bridges DGH Directorate of Road Construction a. PPC-4 (PT Yodya Karya) Payment stage 1 to 8 and Provisional Sum (Rp & USD Portion) 25,694,823,016.00

Directorate of Bridges b PPC-5 (Wapcos Limited JV) Payment Part of Milestone (Rp & USD Portion) 10,397,196,943.00 c PPC-7(Yooshin Engineering Corporation JV) Payment Part of Milestone 14,698,914,606.00

Directorate of Road Network Development (PMO DGH) b. PMC DGH (SMEC Intl. Pty) Payment Invoice 16 (Dec 2019) to 23 (Nov 2020) 12,948,591,234.00

Total Capital Expenditures Roads and Bridges 63,739,525,799.00

• The realization of Capital Expenditure Networks amounting to

Rp104,851,058,858.00 are payments of work packages at DGWR and DGHS,

with the details as follows:

Table 18. The Realization of Capital Expenditure of Networks FY 2020

Description Amount (Rp)

CAPITAL EXPENDITURES ROADS, IRRIGATION AND NETWORKS Capital Expenditures of Networks DGWR Directorate of River & Coastal (PIU 2) a. PPC Seluna (PT Indra Karya)

Payment Invoice 1-4 USD Portion (May-Dec 2019) and Invoice 4 to 6 IDR Portion (Nov 2019-Apr 2020) including provisional sum after subtracted by Repayment of AP

14,000,431,865.00

b. PPC Belawan (PT Yodya Karya)

Payment Invoice 1 USD Portion (Nov-Dec 2019) and Invoice 2 to 6 IDR Portion (Oct 2019-Jul 2020) including provisional sum after subtracted by Repayment of AP

5,833,337,675.00

c. PPC Cimanuk Cisanggarung (PT Indra Karya)

Payment Invoice 1 to 2 (Nov 2019 Feb 2020 including provisional sum after subtracted by Repayment of AP

2,190,320,879.00

d. PPC Mahakam (PT Yodya Karya) Payment of Advance Payment 2,149,657,431.00

Directorate of Dams and Lakes (PIU 3) e. PPC Warsamson ( Associated Consultant Engineer, Ltd)

Payment of Advance Payment (IDR Portion)

2,458,320,000.00

f. PPC East Lake (Dongbu Engineering)

Payment of Advance Payment (USD Portion)

2,541,480,000.00

Directorate Groundwater and Raw Water (PIU 4) g. PPC Pasigala (Hankuk Engineering Consultant Co. Ltd)

Payment Invoice 1 to 5 (Milestone 1 to 5) including provisional sum after subtracted by Repayment of AP

5,940,031,384.00

h. PPC RWS 1 Lau Simeme (Oriental Consultant Global) Payment of Advance Payment (Rp & USD Portion) 4,213,511,947.00 i. PPC RWS 2 Jragung (Associated Consultant Engineer, Ltd) Payment of Advance Payment (Rp & USD Portion) 3,998,703,300.00

34

Description Amount (Rp)

DGHS

Directorate for Water Supply System Development

j. PPC Polewali Mandar (PT Witteveen Boss Indonesia)

Payment Milestone 3 to 5 including provisional sum after subtracted by Repayment of AP

4,203,610,572.00

k. PPC Bengkulu (PT Yodya Karya)

Payment Milestone 3 to 6, including provisional sum after subtracted by Repayment of AP

7,121,758,850.00

l. PPC Indonesia Bagian Barat (PT Prismaita) Payment of Advance Payment

8,786,652,840.00

m. PPC Indonesia Bagian Timur (PT Yodya Karya) Payment of Advance Payment

10,865,895,000.00

n. PPC Palu (PT Prismaita) Payment of Advance Payment and Milestone 1 after subtracted by Repayment of AP

4,201,302,000.00

Directorate of Environmental Sanitation Development

o. PPC Pontianak (PT Mott Mac Donald Indo.)

Payment Milestone 3 to 9, including provisional sum after subtracted by Repayment of AP (Rp & USD Portion)

12,898,561,797.00

p. PPC Bekasi (PT Yodya Karya)

Payment Milestone 2 to 6, including provisional sum after subtracted by Repayment of AP (Rp & USD Portion)

6,657,612,150.00

q. PPC Semarang (PT Witteveen Boss Indonesia)

Payment Milestone 2 to 4, including provisional sum after subtracted by Repayment of AP (Rp & USD Portion)

5,461,131,611.00

r. PPC Mataram (PT Witteveen Boss Indonesia) Payment Milestone 1 after subtracted by Repayment of AP (Rp & USD

Portion)

1.328.739.557.00

Total Capital Expenditures of Networks 104,851,058,858.00

B.3.1. Other Capital Expenditures

• The realization of Other Capital Expenditures FY 2020 amounting to

Rp81,916,031,347.00 or 99.46% of the Budget Allotment of Other Capital

Expenditures amounting to Rp82,360,000,000.00.

• The realization of Other Capital Expenditures in FY 2020 and FY 2019,

respectively amounting to Rp81,916,031,347.00 and Rp73,892,160,968.00. The

increase by Rp8,023,870,379.00 (10.86%) due to work packages have been

contracted of PPC Merauke Phase 1 and PPC Gumbasa to the Directorate of

Irrigation and Lowland, DGWR.

The Realization of Other Capital Expenditures amounting to Rp81,916,031,347.00 is the

payment of work packages at the DGWR with the following details:

35

Table 19. Details of Realization of Other Capital Expenditure

Description Amount (Rp)

CAPITAL EXPENDITURES Other Capital Expenditures DGWR Directorate of Irrigation and Lowland (PIU 1) a. PPC Wadaslintang (PT Indra Karya)

Payment of Term 4 and 5 (Milestone 3 and 4) including provisional sum after subtracted by Repayment of AP - Rp & USD Portion

11,071,927,216.00

b. PPC Mrican (PT Virama Karya)

Payment of Term 4 to 6 (Milestone 3 to 5) including provisional sum after subtracted by Repayment of AP - Rp & USD Portion

11,873,360,112.00

c. PPC Way Sekampung (EGIS EAU)

Payment of Term 3 (Milestone 2) including provisional sum after subtracted by Repayment of AP - Rp & USD Portion

4,735,239,424.00

d. PPC Saddang (PT Oriental Consultant Global)

Payment of Term 3 and 4 (Milestone 2 and 3) including provisional sum after subtracted by Repayment of AP - Rp & USD Portion

10,475,211,902.00

e. PPC Walimpong Boya (Hankuk Engineering Consultant)

Payment of Term 3 (Milestone 2) including provisional sum after subtracted by Repayment of AP - Rp & USD Portion

3,548,053,465.00

f. PPC Pelosika Rongkong (PT Yodya Karya)

Payment of Term 3 (Milestone 2) including provisional sum after subtracted by Repayment of AP

958,914,785.00

g. PPC Asahan Phase 1 (Dohwa Engineering)

Payment of Term 1 to 3 (Payment upon mobilization to Milestone 2) and provisional sum

15,990,601,385.00

h. PPC Merauke Phase 1 (Euroconsult)

Payment of Term 1 (Payment upon mobilization) and Term 2 (Milestone 1) Rp, USD, GBP Portion

17,066,675,265.00

i. PPC Gumbasa (Euroconsult)

Payment of Term 1 (Payment upon mob.) Rp, USD, GBP Portion

6,196,047,793.00

81,916,031,347.00

36

C. DESCRIPTION OF THE POSTS OF BALANCE SHEET

C.1. Current Asset

The Balance of Current Assets as of December 31, 2020 and 2019 respectively

amounting to Rp47,525,779,854.00 and Rp36,962,562,188.00. Current Assets are

assets that are expected to be realized or owned for use within 12 (twelve) months

from the reporting date.

C.1.1. Prepayment Expenditures

The Balance of Prepayment Expenditures as of December 31, 2020 and 2019

respectively amounting to Rp47,525,779,854.00 and Rp36,962,562,188.00. The

prepayment expenditure is an advance payment paid before the employee/partner

submits their output of work/service. If there is an advance payment spent while the

output of work/service has not been fully or partly completed or the advance has not

been repaid, thus on these expenditures on the reporting date will be recorded as

prepayment expenditures and credit to the appropriate account.

The Details of comparison of Prepayment Expenditures as of December 31, 2020 and

2019 are as follows:

Table 20. Details of Comparison of the Amount of Prepayment

(In Rupiah)

Description Amount Increase/Decrease

FY 2020 FY 2019 Rp %

ASSET

Current Assets

Prepayment Expenditures

Prepayment of Goods Expenditure

DGWR 0.00 4,836,676,119.00 (4,836,676,119.00) (100.00) DGHS 0.00 0.00 0.00 0.00 Prepayment of Capital Expenditure

DGWR 21,806,804,619.00 20,010,587,375.00 1,796,217,244.00 8.98 DGHS 25,718,975,235.00 12,115,298,694.00 13,603,676,541.00 112.29

Total Prepayment Expenditures 47,525,779,854.00 36,962,562,188.00 10,563,217,666.00 28.58

The Prepayment Expenditures as of December 31, 2020 amounting to

Rp47,525,779,854.00 comprised of the Balance of Goods Expenditures Prepayment

amounting to Rp0.00 and the Balance of Capital Expenditure Prepayment amounting to

Rp47,525,779,854.00 on the work package of DGWR and DGHS.

37

The Details of Re-payment of Goods Expenditures Advance Payment in FY 2020

amounting to Rp0.00 as follows:

Table 21. Details of Re-payment of Goods Expenditures Advance Payment

No Description Repayment of AP

(Rp) Balance FY 2020

(Rp)

1 DGWR Directorate Groundwater and Raw Water (PIU 4) PPC Master Plan (PT Oriental Global Consultant) Balance of Prepayment Expend. as of Dec 31, 2019 3,460,603,163.00 Inv. 2 IDR (Milestone 2) (282,142,688.00) 3,178,460,475.00 Inv. 2 USD (Milestone 2) (32,457,600.00) 3,146,002,875.00 Inv. 3 IDR (Milestone 3) (282,142,688.00) 2,863,860,187.00 Inv. 3 USD (Milestone 3) (32,457,600.00) 2,831,402,587.00 Inv. 4 IDR (Milestone 5 and 9) (564,285,376.00) 2,267,117,211.00 Inv. 4 USD (Milestone 5 and 9) (64,915,200.00) 2,202,202,011.00 Inv. 5 IDR (Milestone 6 and 7) (564,285,376.00) 1,637,916,635.00 Inv. 5 USD (Milestone 6 and 7) (64,915,200.00) 1,573.001,435.00 Inv. 6 IDR (Milestone 4, 8, and 11) (846,428,064.00) 726,573,371.00 Inv. 6 USD (Milestone 4, 8, and 11) (97,372,800.00) 629,200,571.00 Inv. 7 IDR (Milestone 10 and 12) (564,285,371.00) 64,915,200.00 Inv. 7 USD (Milestone 10 and 12) (64,915,200.00) -

Directorate of Development of Water Resources Network (PMO DJSDA)

PMC DJSDA (PT Tetira Intl. Consultant) Balance of Prepayment Expend. as of Dec 31, 2019 523,029,918.00 Inv. 23-24 (Nov-Dec 19) (523,029,913.00) 5.00 Inv. 27-28 (Mar-Apr 20) (5.00) -

Total DGWR 0.00

Balance Prepayment of Goods Expenditures 0.00

38

The Details of Remaining Balance of Capital Expenditures Advance Payment in FY 2020

amounting to Rp47,525,779,854.00 as follows:

Table 22. Remaining Balance of Capital Expenditures Advance Payment FY 2020

No. Work Package

Realization

Advance Payment

Repayment of AP

Remaining Balance of Advance Payment

DGHS

Directorate for Water Supply System Development

1 PPC Polewali Mandar 4,203,610,572.00 2,599,724,241.00 1,655,637,984.00 944,086,257.00 2 PPC Bengkulu 7,121,758,850.00 2,599,252,650.00 2,599,252,650.00 - 3 PPC Palu 4,201,302.000.00 2,506,770.000.00 423,633,000.00 2,083,137,000.00 4 PPC West 8,786,652,840.00 8,786,652,840.00 - 8,786,652,840.00 5 PPC East 10,865,895,000.00 10,865,895,000.00 - 10,865,895,000.00

Directorate of Environmental Sanitation Development

6 PPC Pontianak 12,898,561,797.00 3,166,313,642.00 2,859,417,293.00 306,896,349.00 7 PPC Bekasi 6,657,612,150.00 1,800,036,996.00 1,800,036,996.00 0.00 8 PPC Semarang 5,461,131,611.00 3,214,586,200.00 1,855,917,799.00 1,358,668,401.00

9 PPC Mataram 1,328,739,557.00 1,850,266,508.00 476,627,120.00 1,373,639,388.00

DGWR Directorate River & Coastal 7 PPC Seluna 14.000,431,865.00 4,568,781,570.00 2,884,609,153.00 1,684,172,417.00 8 PPC Belawan 5,833,337,675.00 3,635,110,109.00 2,423,406,738.00 1,211,703,371.00

9 PPC Cimanuk Cisanggarung

2,190,320,879.00 3,716,531,580.00 386,527,215 3,330.004,365.00

10 PPC Mahakam 2,149,657,431.00 2,149,657,431.00 - 2,149,657,431.00

Directorate irrigation & Lowland

11 PPC Wadaslintang 11,071,927,216.00 1,229,140,094.00 1,229,140,094.00 - 12 PPC Way Sekampung 4,735,239,424.00 1,906,659,854.00 1,906,659,854.00 - 13 PPC Saddang 10,475,211,902,0 2,093,475,907.00 2,093,475,907.00 - 14 PPC Walimpong Boya 3,548,053,465.00 1,862,326,551.00 1,862,326,551.00 - 15 PPC Pelosika Rongkong 958,914,785.00 2,143,112,735.00 2,143,112,735.00 -

Direktorat Groundwater & Raw Water

16 PPC Pasigala 5,940,031,384.00 853,043,038.00 633,791,250.00 219,251,788.00 17 PPC RWS 1 4,213,511,947.00 4,213,511,947.00 - 4,213,511,947.00 18 PPC RWS 2 3,998,703,300.00 3,998,703,300.00 - 3,998,703,300.00

Directorate of Dams & Lakes

19 PPC Warsamson Dam 2,458,320,000.00 2,458,320,000.00 - 2,458,320,000.00 20 PPC East Lake 2,541,480,000.00 2,541,480,000.00 - 2,541,480,000.00

Total 135,640,405,650.00 74,759,352,193.00 27,233,572,339.00 47,525,779,854.00

C.2. Fixed Asset

The Fixed Assets as of December 31, 2020 and 2019 respectively amounting to

Rp295,127,996,223.00 and Rp110,980,148,931.00.

The Fixed Assets as of December 31, 2020 amounting to Rp295,127,996,223.00

derived from Equipment and Machinery amounting to Rp32,200,000.00, Construction in

Progress amounting to Rp295,098,054,556.00 and Accumulated Depreciation Fixed

Assets amounting to minus Rp2,258,333.00. Fixed assets are tangible assets and have a

useful life of more than 12 (twelve) months, and are used in the operational activities of

the entity.

39

C.2.1. Equipment and Machinery

The Balance of Equipment and Machinery as of December 31, 2020 and 2019

respectively amounting to Rp32,200,000.00 and Rp0.00. The Balance of Equipment and

Machinery as of December 31, 2020 derived from the equipment on PPC Master Plan

which source from Goods Expenditures have been handed over to Commitment Officer

(PPK) at the end of the contract namely digital camera, GPS and external hard disc as

stated on Berita Acara Penelitian/Pemeriksaan Hasil Pelaksanaan Pekerjaan No.01/BA-

PP/PPHP/SATKER8/XII/2020 dated December 14, 2020.

C.2.2. Construction in Progress (CiP)

Construction in Progress Balance as of December 31, 2020 and 2019 respectively

amounting to Rp295,098,054,556.00 and Rp110,980,148,931.00.

Details comparison the balance of the Construction in Progress as of December 31, 2020

and 2019 are as follows:

Table 23. Details Comparison Balance of the Construction in Progress

(In Rupiah) Description Amount Increase/Decrease

Dec 31, 2020 Dec 31,2019 Rp %

ASSET

Fixed Asset

Construction in Progress

DGWR 209,155,224,674.00 84,856,573,052.00 124,298,651,622.00 146.48 DGH 25,096,111,549.00 13,198,445,382.00 11,897,666,167.00 90.14 DGHS 60,846,718,333.00 12,925,130,497.00 47,921,587,836.00 370.76

Total Construction in Progress

295,098,054,556.00 110,980,148,931.00 184,117,905,625.00 165.90

The details added entries of Construction in Progress amounting to

Rp184,117,905,625.00 as of December 31, 2020 as follows:

Table 24. The Details of Added Entries of CIP

Description Amount (Rp)

Balance as of December 31, 2019 110,980,148,931.00

Added Entries: DGWR Directorate of River and Coastal (PIU 2)

a. PPC Seluna (PT Indra Karya)

Payment Invoice 1 to 4 (Sep 2019-Apr 2020)-USD Portion and Invoice 4 to 6 (Nov 2019-Apr 2020)-Rp Portion including prov. sum before subtracted by Repayment of AP

16,144,391,116.00

b. PPC Belawan (PT Yodya Karya)

Payment Invoice 1(Nov-Dec 2019)-USD and Invoice 2 to 6 (Oct 2019-Jul 2020)-Rp Portion before subtracted by Repayment of AP

7,852,843,290.00

c. PPC Cimanuk Cisanggarung (PT Indra Karya)

Payment Invoice 1 to 2 (Nov 2019-Feb 2020) including prov.sum before subtracted by Repayment of AP

2,576,848,094.00

Directorate Irrigation & Lowland (PIU 1) d. PPC Wadaslintang (PT Indra Karya) Payment Term 4 to 5 (Milestone 3-4) including prov.sum before subtracted by 12,301,067,310.00

40

Description Amount (Rp)

Repayment of AP - Rp & USD Portion e. PPC Way Sekampung (Eigis Eau) Payment Term 3 (Milestone 2) and prov.sum before subtracted by Repayment of AP

- Rp & USD Portion 6,641,899,278.00

f. PPC Saddang (Oriental Consultants Global Co. Ltd.) Payment Term 3 to 4 (Milestone 2 sd 3) and prov.sum before subtracted by Repayment of AP - Rp & USD Portion

12,568,687,809.00

g. PPC Walimpong Boya Payment Term 3 (Milestone 2) and prov.sum before subtracted by Repayment of AP - Rp & USD Portion

5,410,380,016.00

h. PPC Pelosika Rongkong Payment Term 3 (Milestone 2) before subtracted by Repayment of AP

3,102,027,520.00

i. j.

PPC Mrican Payment Term 4 to 6 (Milestone 3 to 5) and prov.sum before subtracted by Repayment of AP - Rp & USD Portion PPC Asahan Phase 1 Payment Term 1 to 3 (Payment upon mob. to Milestone 2) and prov.sum Rp & USD Portion

11,873,360,112.00

15,990,601,385.00

k. PPC Merauke Phase 1 Payment Term 1 and 2 (Payment upon mob. to Milestone 1) - Rp, EUR, GBP Portion

17,066,675,265.00

l. PPC Gumbasa Payment Term 1 (Payment upon mob.) Rp, USD, GBP Portion

6,196,047,793.00

Directorate Groundwater and Raw Water

m. PPC Pasigala PayemntTerm 1 to Term 5 (Advance Payment to Milestone 4) and prov.sum before subtracted by Repayment of AP Rp Portion

6,573,822,634.00

DGH

Directorate of Bridges (PIU DGH) n. PPC-5 (Wapcos Limited JV)

Payment Invoice Progress deliverable fixed cost - Rp & USD Portion 10,397,196,943.00

o. PPC-7 (Yooshin Engineering Corporation JV) Payment Invoice Progress deliverable fixed cost -Rp & USD Portion

14,698,914,606.00

Directorate Roads Construction (PIU DGH)

p. PPC-4 (PT Yodya Karya JV) Payment Invoice Progress deliverable fixed cost and prov. sum (Rp & USD Portion) 25,694,823,016.00

q. Correction by deduction on CIP derived from total amount work package of PPC-4 DGH was reclassifying to Intangible Asset because the contract was ended.

(38,893,268,398.00)

DGHS Directorate for Water Supply System Development

r. PPC Polewali Mandar (PT Witteveen Boss Indonesia)

Payment Milestone 3 to 5 including prov.sum before Repayment of AP

5,350,894,418.00 s. PPC Bengkulu (PT Yodya Karya) Payment Milestone 3 to 6 before Repayment of AP 8,324,940,500.00 t. PPC Palu (PT. Prismaita)

Payment Milestone 1 before Repayment of AP 2,118,165.000.00

Directorate of Environmental Sanitation Development u. PPC Pontianak (PT Mott Mac Donald Indo.)

Payment Milestone 3 to 9 including prov.sum before Repayment of AP (Rp & USD Portion)

15,113,267,342.00

v. PPC Bekasi (PT Yodya Karya)

Payment Milestone 2 to 6 including prov.sum before Repayment of AP (Rp & USD Portion)

8,254,216,062.00

w. PPC Semarang (PT Witteveen Boss Indonesia)

Payment Milestone 2 to 4 including prov.sum before Repayment of AP (Rp & USD Portion)

6,954,737,837.00

x. PPC Mataram (PT Witteveen Boss Indonesia Payment Milestone 1 before Repayment of AP (Rp & USD Portion) 1,805,366,677.00

Total Added Entries 184,117,905,625.00

Balance CIP as of December 31, 2020 295,098,054,556.00

41

C.2.3 Accumulated Depreciation Fixed Asset

The Balance of Accumulated Depreciation Fixed Assets as of December 31, 2020

and 2019 respectively amounting to minus Rp2,258,333.00 and Rp0.00. The Balance of

Accumulated Depreciation Fixed Assets as of December 31, 2020 entirely derived from

Accumulated Depreciation Equipment and Machinery on the work of PPC Master Plan

which source from Goods Expenditures and have been handed over to the Commitment

Maker (PPK) namely Digital Camera, GPS and external hard disk (See C.2.1).

C.3. Other Assets

Other Assets are government assets other than current assets, fixed assets and long-

term receivables. The balance of Other Assets as of December 31, 2020 and 2019

respectively amounting to Rp38,893,268,398.00 and Rp0.00.

The balance of Other Assets as of December 31, 2020 amounting to

Rp38,893,268,398.00 entirely derived from Intangible Assets.

C.3.1. Intangible Asset

Intangible Assets as of December 31,2020 and 2019 respectively amounting to

Rp38,893,268,398.00 and Rp0.00. The Balance of Intangible Assets as of December 31,

2020 amounting to Rp38,893,268,398.00 derived from reclassifying of Construction in

Progress of PPC-4 work package which has been completed.

C.3.2. Intangible Assets in Progress

The Balance of Intangible Assets in Progress as of December 31, 2020 and 2019

respectively amounting to Rp0.00 and Rp0.00.

The realization of Other Capital Expenditures amounting to Rp81,916,031,347.00

which entirely derived from Directorate Irrigation and Lowland, DGWR was capitalized

as Construction in Progress and not as Intangible Assets in Progress (see B.3 and B3.1).

C.4 Short Term Liabilities

This account is used for recording the liabilities expected to be paid off or due in

12 (twelve) months after the balance sheet date. The balance of Short Term Liabilities as

of December 31, 2020 is Rp0.00.

42

C.5 Equity

The Equity as of December 31, 2020 amounted to Rp381,547,044,475.00. Equity is

the net capital of the entity that is the difference between the assets and liabilities. The

details of the equity are presented in the Statement of Changes in Equity.

43

D. DESCRIPTION OF THE POSTS OF STATEMENT OF OPERATIONAL

Surplus (Deficit) of the Operational Activities in 2020 and 2019 respectively

amounting to minus Rp60,443,683,193.17 and minus Rp37,214,671,196.00. The amount

Surplus (Deficit) of the Operational Activities in 2020 is the difference between the

Operational Revenue of Rp148,552,608.83 deducted by Operational Expenses of

Rp60,592,235,802.00.

D.1. Operational Revenue

The Operational Revenue for the period ended on December 31, 2020 and 2019

are respectively amounting to Rp148,552,608.83 dan Rp11,749,871.00. As described in

B1. Revenue, the Operational Revenue entirely is Non-Tax Income (PNBP). The Non-

Tax Income (PNBP) for the period ended on December 31, 2020 derived from Other

Non-Tax Income.

D.2. Operational Expenses

Goods and Services Expenses comprised of consumption of goods and/or

services in the implementation of the entity's activities as well as other expenses which

are arising from the use of allocation of capital expenditures that do not produce fixed

assets.

The Operational Expenses for the period ended on December 31, 2020 and 2019

respectively amounting to Rp60,592,235,802.00 and Rp37,226,421,067.00, there is

increased of Rp23,365,814,735.00 or 62.77%. The Operational Expenses for the period

ended on December 31, 2020 of Rp60,592,235,802.00 derived from Consulting Sevices

Expenses and Fixed Asset Depreciation Expense.

D.2.1 Consulting Service Expenses

The Consulting Service Expenses FY 2020 (Audited) for the period ended on

December 31, 2020 and 2019 respectively amounting to Rp60,589,977,469.00 and

Rp37,226,421,067.00.

A difference between Consulting Service Expenses (SO) and Consulting Service

Expenditures (Statement of Budget Realization) amounting to Rp16,900,024,315.00

derived from the realization of PMC DGH which presented as service expenses of

Rp12,948,591,234.00, repayment of Advance Payment of Rp3,983,633,081.00 from PPC

Master Plan and PMC DGWR, as well as correction by deduction of Rp32,200,000.00

from PPC Master Plan namely record recognition of Fixed Assets Equipment and

44

Machinery source from Goods Expenditures which recorded as Consulting Service

Expenses.

Details of Comparison of the Consulting Service Expenses in 2020 and 2019 are as

follows:

Table 25. Comparison of the Consulting Service Expenses in 2020 and 2019

(In Rupiah)

Description Amount (Rp) Increase/Decrease

FY 2020 FY 2019 Rp %

EXPENSES

Goods and Service Expenses

Consulting Service Expenses

DGWR 35,207,938,710.00 7,511,844,045.00 27,696,094,665.00 368.70

DGH 12,948,591,234.00 15,309,590,897.00 (2,360,999,663.00) (15.42)

DGHS 12,433,447,525.00 14,404,986,125.00 (1,971,538,600.00) (13.69) 60,589,977,469.00 37,226,421,067.00 23,363,556,402.00 62.76

Details of The Consulting Service Expenses in 2020 as follows:

Table 26. Details of Consulting Service Expenses

Description Amount (Rp)

Consulting Service Expenses DGWR Directorate Ground Water and Raw Water (PIU 4) a. PPC Master Plan (PT Oriental Consultant Global) 26,394,579,284.00

b.

Payment Invoice 2 to 7 (Milestone 2 to 12) before subtracted by Repayment of AP - Rp & USD Portion Correction by deduction on Consulting Service Expenses of PPC Master Plan FY 2020 (Audited) which reclassifying from Consulting Services Expenses to Fixed Asset Equipment and Machinery

(32,200.000.00)

Directorate of Development of Water Resources Network (PMO DGWR)

c. PMC DGWR (PT Tetira Intl. Consultant) 8,845,559,426.00

Payment Inv. 23 (Nov 2019) to Inv. 35 (Nov 2020) before subtracted by Repayment of AP

Total Consulting Services Expenses DGWR 35,207,938,710.00

DGH Directorate of Road Network Development (PMO DGH) Payment Inv. 16 (Dec 2019) to Inv. 23 (Nov 2020) 12,948,591,234.00

Total Consulting Services Expenses DGH 12,948,591,234.00

DGHS Directorate of Integration of Settlement Infrastructure (PMO DGHS)

PMC DGHS PT Ciriajasa Engineering Consultant) Payment Inv. 18 (Dec 2019) to Inv.27 (Nov 2020) 12,433,447,525.00

Total Consulting Services Expenses DGHS 12,433,447,525.00

Total of Consulting Services Expenses 60,589,977,469.00

D.2.2 Fixed Assets Depreciation Expenses

Fixed Assets Depreciation Expenses for the period ended December 31, 2020 and

2019 respectively amounting to Rp2,258,333.00 and Rp0.00. Fixed Assets Depreciation

Expenses as of December 31, 2020 amounting to Rp2,258,333.00 is Fixed Assets

Depreciation Expenses for Equipment and Machinery from the equipment on the work of

45

PPC Master Plan which has been handed over to the Commitment Maker (PPK) namely

Digital Camera, GPS and external hard disk (See C.2.1).

46

E. DESCRIPTION OF POSTS OF THE STATEMENT OF CHANGES IN

EQUITY

E.1. Beginning Balance of Equity

The Beginning Balance of Equity as of January 1, 2020 and January 1, 2019

respectively amounting to Rp147,942,711,119.00 and Rp29,519,400,146.00. The

Beginning Balance of Equity represents the Equity Value derived from the Value of the

Equity at the previous year-end

E.2. Surplus (Deficit) Statement of Operational

The Surplus (Deficit) of the Statement of Operational for the period ended

December 31, 2020 and 2019 are minus Rp60,443,683,193.17 and minus

Rp37,214,671,196.00. The amount is the difference between the Operational Revenue

and Operational Expense as described in the Description of the Statement of Operational.

E.3. Correction of the Increase/Decrease of the Equity

The Correction of the Increase/Decrease of Equity as of December 31, 2020 and

2019 amounting to Rp0.00 dan minus Rp9,704,601,682.00. There is nothing Correction

on Fixed Asset Non-Revaluation as of December 31, 2020.

E.4. Inter-Entity Transactions

The Inter-Entity Transactions for the period ended December 31, 2020 and 2019

respectively amounting to Rp294,048,016,549.17 and Rp165,342,583,851.00. The Inter-

Entity Transactions are transactions involving two or more other entities such as internal

institutions, inter institutions, inter-state treasury (BUN) and institutions with BUN. In this

activity, the inter-entity transaction is related to the realization of the loan disbursement

of ADB No. 3455-INO.

E.4. Ending Balance of Equity

The Ending Balance of Equity for the ended December 31, 2020 and 2019

respectively amounted to Rp381,547,044,475.00 and Rp147,942,711,119.00.

47

F. OTHER SIGNIFICANT DISCLOSURE

F.1. Follow up on BPK Audit Findings

All findings of the Audit Report on Compliance with the Statutory Regulation on

ADB Loan No. 3455-INO Project ESP for Fiscal Year 2019 have been followed up as

stated in Appendix C.

F.2. Issuance of Endorsement Letter (SP3) by KPPN KPH

The process of withdrawing ADB loan No.3455-INO Accelerating Infrastructure

Delivery through the Better Engineering Services Project is carried out through direct

payments in accordance with the ESP Project Administration Manual (PAM), PMK

Number 84/PMK.05/2015 dated April 24, 2015 concerning Procedures for Withdrawal of

Foreign Loans and/or Grants and the 2017 ADB Loan Disbursement Handbook. The ESP

Project Annual Financial Statement is prepared based on the Bookkeeping/Endorsement

Letter (SP3) issued by the KPPN for Loans and Grants (KPH) in the current fiscal year.

The SP3 issued by the KPPN KPH takes quite a long time from the date the submitted

Withdrawal Application (WA) is paid, therefore in the end it makes it difficult to record.

F.3. The Budget Utilization of Accelerating Infrastructure Delivery through Better

Engineering Services (AIDBES)/Engineering Services Project (ESP) FY 2020 and

Cumulative until the Original Closing Date is Very Low

The Budget Realization of the AIDBES/ESP in 2019 only reached 46.06% and

the Total Realization of the AIDBES/ESP budget up to 2019 only reached 10.06% of the

total loan.

Details of ADB Loan Allocation and Its Realization as of December 31, 2020 are as

follows:

48

Table 27. ADB Loan Allocation and ESP Project Realization

Until December 31, 2020 (in millions)

No Description

Loan Allocation

Realization ADB Portion Utilization

(%)

USD Rp 2017 2018 2019 2020 Total

USD Rp USD Rp USD Rp USD Rp USD Rp

A Investment Costs

1 Consultants:

a.

Infrastructure

Project

Preparation

123.70 1,744,637.24 0.36 4,880.70 0.63 9,185.54 9.53 134,372.11 18.11 260,492.00 28.63 408,930.35 23.44%

DGWR 0.36 4,880.70 0.63 9,185.54 6.82 96,133.23 10.26 148,175.80 18.07 258,375.27

DGH 0.94 13,198.45 3.53 50,790.93 4.47 63,989.38

DGHS 1.77 25,040.43 4.31 61,525.26 6.08 86,565.69

b.

ESP

Management

& MPWH

Institutional

Strengthening

8.60 121,188.51 0.67 9,128.64 1.53 21,736.29 2.19 30,982.22 2.31 33,704.12 6.70 95,551.29 78.85

DGWR 0.56 7,867.28 0.29 4,031.97 0.58 8,322.53 1.42 20,221.78

DGH 0.18 2,500.00 0.51 7,204.60 1.08 15,309.59 0.90 12,948.59 2.67 37,962.78

DGHS 0.49 6,628.64 0.46 6,664.41 0.82 11,640.66 0.83 12,433.00 2.60 37,366.72

c. Training &

workshops 0.20 2,820.60 0.00%

2 Office Equipment

and Furniture 0.60 8,461.80 0.00%

B Contingencies 15.10 212,955.30 0.00% Total ADB Portion 148.20 2,090,063.46 1.03 14,009.34 2.16 30,921.83 11.72 165,354.33 20.41 294,196.12 35.32 504,481.63 24.14%

49

F.4. Loan Extension of ADB Loan NO.3455-INO Accelerating Infrastructure

Delivery through Better Engineering Services Project (ESP) until 29 April 2022

The Ministry of Public Works and Housing has submitted a Loan Extension proposal

until April 29, 2022 to the Director-General of Budget Financing and Risk Management,

Ministry of Finance and Deputy for Development Funding, Bappenas dated August 7,

2019. The proposal is also attached with an explanation of the need for extension of the

loan validity period in the Explanatory Note for Loan Extension of ADB Loan NO. 3455-

INO Accelerating Infrastructure Delivery through Better Engineering Services Project

(ESP). On August 21, 2019 the Director of Loans and Grants, Directorate General Budget

Financing and Risk Management submitted a proposal for extension of ADB Loan

No.3455-INO to the Deputy for Development Funding, Bappenas (letter number S-739 /

PR/2019 dated August 21, 2019) for a request for response proposed extension of Loan

Closing Date. The letter stated the following:

a. ESP projects are categorized as at-risk with a disbursement as of August 20, 2019

amounting to USD4,772,667.48 (3.22%) while the elapsed time has been running

for 75.52% of the total project implementation duration. The loan interest has

been paid amounting to USD89,279.23 equivalent to Rp1.34 billion;

b. Ministry of Public Works and Housing has proposed an extension of the closing

date to April 29, 2022 so that it will pass 4 times the loan repayment schedule,

May 1, 2020, November 1, 2020, May 1, 2021 and November 1, 2021;

c. Follow-up on problems that caused project implementation to run very slowly

needs an explanation so that it can be ensured that implementation during the

extension period can run on time;

d. The completion of the consultant contract packages is estimated to be no later

than October 2021, this requires justification for the need to extend the closing

date submitted until April 29, 2022;

e. Regarding the disbursement performance of loan funds, a detailed plan for the

use of loan funds during the extension period is needed which is linked to the

completion timeline for each consultant contract so that the annual budget needs

can be ascertained.

On February 26, 2020 the Deputy for Development Funding, Bappenas responded to the

proposed Loan Extension (letter Number 02576/D.8/02/2020 dated February 26, 2020).

In this response, in principle, Bappenas agree to the proposal to extend the loan closing

date to April 29, 2022.

50

APPENDIX

A. List of ESP Work Packages

A.1 List of ESP Contract Awarded as of December 31, 2020

ESP ADB Loan 3455-INO

PCSS NO.

ACTIVITY PACKAGE DG CONSULTANT DATE OF

CONTRACT

CONTRACT AMOUNT

IDR PORTION USD PORTION EUR PORTION GBP PORTION

0001 Project Preparation Consultant Jragung Dam

DGWR PT Indra Karya (Persero) 06-Oct-17 23,816,441,200.00

0002

Project Management Consultant at DG Human Settlement Ministry of Public Works and Housing

DGHS Ciriajasa Engineering Consultant

06-Nov-17 45,230,523,432.00

0003 Project Management Consultant for DG of Highways

DGH SMEC Intl Pty 05-Dec-17 79,958,637,962.00

0004 PMC for PMO under DGWR

DGWR PT Tetira International Consultant

06-Dec-17 40,910,440,000.00 828,886.00

0005 Project Preparation Consultant - PPC 4 Package

DGH PT Yodya Karya (Persero) JV

18-Jan-19 35,600,579,000.00 229,020.00

0006

Project Preparation Consultant for the Developmentof Wadaslintang Irrigation System in Central Java

DGWR PT Indra Karya (Persero) Div. 1

01-Mar-19 30,593,617,290.00 490,450.00

0007

Project Preparation Consultant for the Development of Mrican Irrigation System in East Java

DGWR PT Virama Karya (Persero) 01-Mar-19 25,308,264,413.00 598,994.00

51

PCSS NO.

ACTIVITY PACKAGE DG CONSULTANT DATE OF

CONTRACT

CONTRACT AMOUNT

IDR PORTION USD PORTION EUR PORTION GBP PORTION

0008

Project Preparation Consultant for the Development of Way Sekampung Irrigation System in Lampung

DGWR EGIS Eau. 01-Mar-19 42,830,665,690.00 841,260.00

0009

Project Preparation Consultant For Saddang Irrigation System Package In South Sulawesi

DGWR Oriental Consultants Global Co., Ltd.

24-Apr-19 47,507,346,047.00 826,590.00

0010

Project Preparation Consultant for Seluna River Basin Flood Management in Central Java

DGWR PT Indra Karya 02-May-19 31,122,419,387.00 330,400.00

0011

Project Preparation Consultant for Wastewater Management System in Pontianak City, West Kalimantan

DGHS PT Mottmacdonald Indonesia JV

26-Apr-19 16,196,188,777.00 463,708,60

0012

Project Preparation Consultant For Wastewater Management System In Bekasi City, West Java

DGHS JV of PT Yodya Karya (Persero), Waseco Tirta

26-Apr-19 9,568,486,769.00 269,789.00

0013

Project Preparation Consultant for Wastewater Management System in Semarang City, Central Java

DGHS PT Witteveen Bos Indonesia JV

26-Apr-19 14,170,797,664.00 511,000.00

0014

PPC Water Supply Development Polewali Mandar Majene West Sulawesi

DGHS JV Witteveen Bos Indonesia 20-Jun-19 17,331,494,936.00

52

PCSS NO.

ACTIVITY PACKAGE DG CONSULTANT DATE OF

CONTRACT

CONTRACT AMOUNT

IDR PORTION USD PORTION EUR PORTION GBP PORTION

0015

Project Preparation Consultant for The Development of Water Supply System in Bengkulu City, Bengkulu

DGHS PT Yodya Karya (Persero) 20-Jun-19 17,328,351,000.00

0016

Project Preparation Consultant for Belawan-Deli-Percut-Padang River Basin Flood Management Project

DGWR PT Yodya Karya (Persero) 31-Jul-19 26,051,670,766.00 351,104.00

0017

Project Preparation Consultant for Masterplan of Sustainable Raw Water Supply System

DGWR Oriental Consultants Global Co.Ltd

12-Aug-19 25,421,415,000.00 184,000.00

0018

Project Preparation Consultant for Development of Walimpong And Boya Irrigation Systems in South Sulawesi

DGWR Hankuk Engineering Consultant, Korea Water Re

18-Sep-19 32,801,480,345.00 856,790.00

0019

Project Preparation Consultant for Development of Pelosika and Rongkong Irrigation System

DGWR JV of Pt. Yodya Karya (Persero), PT Duta

18-Sep-19 47,695,281,436.00

0020

Project Preparation Consultant for Preparation of DED for Wastewater Management System In Mataram City

DGHS PT Witteveen Bos Indonesia, JV with PT Gafa M

04-Oct-19 8,218,769,622.00 293,500.00

0021

Detailed Engineering Design of Rehabilitation of Pasigala Raw Water Supply System Palu, Central Sulawesi

DGWR Hankuk Engineering Consultant, JV with Korea

08-Nov-19 5,080,282,970.00 104,095.00

0022 Project Preparation Consultant for Development of The

DGWR Dohwa Engineering Co, Ltd., JV with PT Tripp

28-Oct-19 48,511,115,200.00 919,700.00

53

PCSS NO.

ACTIVITY PACKAGE DG CONSULTANT DATE OF

CONTRACT

CONTRACT AMOUNT

IDR PORTION USD PORTION EUR PORTION GBP PORTION

Asahan Irrigation System in North Sumatra

0023

Project Preparation Consultant for Cimanuk-Cisanggarung River Basin Flood Management Project in West Java

DGWR PT Indra Karya (JV), Sinotech, Wapcos, Ciria

11-Nov-19 30,396,424,845.00 366,500.00

0027

Development of irrigation system in Sentra Ekonomi Pertanian Kab.Merauke Phase-1

DGWR

Euroconsult Mott MacDonald BV in Joint Venture with Mott MacDonald Ltd, PT Mott MacDonald Indonesia, PT Phibetha Kalamwijaya, PT Intimulya Multikencana and PT Giss Konsultan

17-Jun-20 54,062,080,000.00 637,374.00 165,448.00

0030

Development of Irrigation Systems in Gumbasa (District Sigi, Central Sulawesi)

DGWR

Euroconsult Mott MacDonald BV In Joint Venture with Mott MacDonald Ltd, PT. Mott MacDonald Indonesia, PT. Phibetha Kalamwijaya, PT. Intimulya Multikencana and PT. GISS Konsultan

3-Sep-20 41,507,920,000.00 676,558.00 278,727.00

0026

Preparation of Mahakam River Basin Flood Mgt Project in East Kalimantan

DGWR

PT. YODYA KARYA PERSERO in Joint Venture with PT. DUTA CIPTA MANDIRI ENGINEERING CONSULTANT And in Sub Consultancy with PT. INDAH KARYA (Persero) PT. GLOBAL TIRTA NUSANTARA PT. PRO LESTARI

1-Jul-20 22,496,249,540.00 347,660.00

54

PCSS NO.

ACTIVITY PACKAGE DG CONSULTANT DATE OF

CONTRACT

CONTRACT AMOUNT

IDR PORTION USD PORTION EUR PORTION GBP PORTION

0033 Preparation of Warsamson Dam - Papua Barat

DGWR

Associated Consulting Engineers ACE (Pvt) Ltd (Lead) In Joint Venture with PT. Satria Bumistrata Service PT. Ika Adya Perkasa PT. Hilmy Anugerah PT. Aria Jasa Konsultan

23-Oct-20 30,575,360.000.00 583,500.00

0035 Preparation of Digoel Dam - Papua

DGWR

Hankuk Engineering Consultants (Lead) In Joint Venture with PT. Aditya Engineering Consultant PT. Wahana Adya PT. Arthayu Rali Perdana PT. Cakra Buana Consultants

23-Oct-20 28,454,284,920.00 662,300.00

0036 Preparation of Rongkong Dam - South Sulawesi

DGWR

Associated Consulting Engineers ACE (Pvt) Ltd (Lead) In Joint Venture with PT. Satria Bumistrata Service PT. Ika Adya Perkasa PT. HilmyAnugerah PT. Aria Jasa Konsultan

23-Oct-20 30,228,432,000.00 560,200.00

0034 Preparation of Surumana - Central Sulawesi

DGWR

DONGBU ENGINEERING CO., LTD. In Joint Venture with PT. TUNAS INTERCOMINDO SEJATI PT. SARANA BHUANA JAYA PT. VITRAHA CONSINDOTAMA PT. SARANA PERENCANA JAYA

23-Oct-20 23,722,159,009.00 233,550.00

55

PCSS NO.

ACTIVITY PACKAGE DG CONSULTANT DATE OF

CONTRACT

CONTRACT AMOUNT

IDR PORTION USD PORTION EUR PORTION GBP PORTION

0031

Preparation of WR Strategic Implementation Plan for Priority Lakes - West Region (Toba, Maninjau)

DGWR Hankuk Engineering Consultant, Korea Water Re

21-Oct-20 54,518,191,200.00 595,300.00

0032

Preparation of WR Strategic Implementation Plan for Priority Lakes - East Region (Cascade Mahakam, Tondano)

DGWR

DONGBU ENGINEERING CO, LTD, In Joint Venture with PT, TUNAS INTERCOMINDO SEJATI PT, SARANA BHUANA JAYA PT, VITRAHA CONSINDOTAMA PT, SARANA PERENCANA JAYA

21-Oct-20 42,099,812,550.00 432,700.00

0037

Preparation of Raw Water Supply System Readiness for RWS Intake and Transmission from Lau Simeme Reservoir, Jatigede Stage 2 System, and Kertasari System

DGWR

Oriental Consultants Global Co, Ltd, in Joint Venture with : PT, Mettana, PT, Ciriajasa Rancangbangun Mandiri, PT, Deserco Development Services, PT, Gitamandalaksana Consultan, PT, Bina Lestari Lingkungan Sejahtera, PT, Mitrapacific Consulindo International

10-Nov-20 31,563,779,470.00 546,590.00

0038

Preparation of Raw Water Supply System Readiness for RWS Intake and Transmission from Jragung Reservoir, Dadi Muria System, and Bener Reservoir

DGWR

Associated Consulting Engineers ACE (Pvt) Ltd (Lead) In Joint Venture with PT, Satria Bumistrata Service PT, Ika Adya Perkasa PT, Hilmy Anugerah PT, Aria Jasa Konsultan

10-Nov-20 28,081,865,200.00 609,400.00

56

PCSS NO.

ACTIVITY PACKAGE DG CONSULTANT DATE OF

CONTRACT

CONTRACT AMOUNT

IDR PORTION USD PORTION EUR PORTION GBP PORTION

0039

Preparation of Raw Water Supply System Readiness for RWS Intake and Transmission from Sidan Reservoir, Tukad Unda Reservoir, and Kuwil Reservoir

DGWR

Dongbu Engineering Co, Ltd, in Joint Venture with : PT, Tunas Intercomindo Sejati, PT, Sarana Bhuana Jaya, PT, Vitraha Consindotama, PT, Sarana Perencana Jaya

10-Nov-20 26,145,129,352.00 477,400.00

0024 Project Preparation Consultant - PPC 5 Package

DGH

WAPCOS Limited Joint Venture With DOLSAR Engineering Inc, Co, PT, Indra Karya (Persero), PT, Bina Karya (Persero), PT, Multi Phi Beta Consultant Engineers, PT, Pola Agung, Sub Consultant: PT, Greenfield Environment Solutions

27-Apr-20 41,287,244,600.00 441,550.00

0025 Project Preparation Consultant - PPC 7 Package

DGH

PT, Virama Karya (Persero) Joint Venture With Yooshin Engineering Corporation, PT, Anugerah Kridapradana and PT, Blantickindo Aneka

27-Apr-20 44,045,381,625.00

0042 Project Preparation Consultant - PPC 1 Package

DGH

WAPCOS Limited Joint Venture With DOLSAR Engineering Inc, Co, PT, Indra Karya (Persero), PT, Bina Karya (Persero), PT, Multi Phi Beta Consultant Engineers, PT, Pola Agung, Sub Consultant: PT, Greenfield Environment Solutions

27-Nov-20 23,577,000,000.00 242,120.00

0043 Toll Roads - Contract Change Review and Technical Audit

DGH

Egis International In

Association with PT, Egis

International Indonesia

18-Dec-2020

13,969,368,555.00 557,000.00

57

PCSS NO.

ACTIVITY PACKAGE DG CONSULTANT DATE OF

CONTRACT

CONTRACT AMOUNT

IDR PORTION USD PORTION EUR PORTION GBP PORTION

0029

Project Preparation Consultant for The Development of Water Supply System in Palu Central Sulawesi

DGHS PT Prismaita (JV) 27-Jul-20 16,711,800,000.00

0041

Project Preparation Consultant for The Development of Water Supply System in West Indonesia

DGHS PT Prismaita (JV) 27-Nov-20 69,511,685,600.00

0040

Project Preparation Consultant for The Development of Water Supply System in East Indonesia

DGHS PT Yodya Karya (Persero) 27-Nov-20 86,714,800,000.00

TOTAL CONTRACT OF ESP PROJECT 1,410,923,237,372.00 15,101,214.60 637,374.00 444,175.00

58

A.2 LIST OF ESP CONTRACTS NOT AWARDED YET AS OF DECEMBER 31, 2020

(In USD)

NO. DG ACTIVITY PACKAGE AMOUNT OF CONTRACT

ESTIMATES

1 DGH Technical Assesment Consultant 1,520,405.00

2 DGH Design and Development JAKI 2.0 589,156.00

3 DGIF PMC ESP 798,993.00

4 DGIF Penyusunan Dokumen Final Business Case (FBC) Proyek KPBU Sektor Jalan dan Jembatan melalui Fasilitasi Loan ADB

4,437,016.00

TOTAL 7,345,570.00

59

B. Disbursement Data of ESP Project

B.1 Disbursement Data of ESP Project until FY 2020

ESP ADB Loan No. 3455-INO

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

JR001 19-Dec-17

3,572,466,180.00

3,572,466,180.00 171403402001568 31-Dec-17 PT Indra Karya

13,573.00 263,203.87

JR002 21-Dec-17

1,308,232,120.00

1,308,232,120.00 171403402001698 31-Dec-17 PT Indra Karya

13,583.00 96,313.93

CK001 19-Dec-17

6,628,644,620.00

6,628,644,620.00 171403402001699 31-Dec-17 Ciriajasa Engineering Cons.

13,573.00 488,369.90

BM001 21-Dec-17

2,500,000,000.00

2,500,000,000.00 171403402001679 31-Dec-17 SMEC International Pty Ltd.

13,583.00 184,053.59

SDA01 29-Mar-18

4,642,150,000.00

4,642,150,000.00 181403402000138 7-May-18 PT Tetira International Cons

13,703.00 338,768.88

BM002 05-Apr-18

4,748,650,370.00

4,748,650,370.00 181403402000135 7-May-18 SMEC International Pty Ltd.

13,760.00 345,105.41

CK002 07-May-18

2,122,594,654.00

2,122,594,654.00 181403402000313 23-Jul-18 Ciriajasa Engineering Cons.

13,960.00 152,048.33

CK003 08-Jun-18

185,107,250.00

185,107,250.00 181403402000423 13-Aug-18 Ciriajasa Engineering Cons.

13,830.00 13,384.47

CK004 18-Jul-18

347,562,000.00

347,562,000.00 181403402000580 4-Sep-18 Ciriajasa Engineering Cons.

14,395.00 24,144.63

JR003 16-Aug-18

1,930,405,940.00

1,930,405,940.00 181403402000854 29-Oct-18 PT Indra Karya

14,610.00 132,129.09

CK005 28-Aug-18

641,045,500.00

641,045,500.00 181403402000855 29-Oct-18 Ciriajasa Engineering Cons.

14,650.00 43,757.38

60

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

SDA02 07-Sep-18 757,825,732.00 757,825,732.00 181403402000817 29-Oct-18 PT Tetira International Cons 14,945.00 50,707.64

SDA03 07-Sep-18

197,978,969.00

197,978,969.00 181403402000818 29-Oct-18 PT Tetira International Cons

14,945.00 13,247.17

SDA04 07-Sep-18

218,166,926.00

218,166,926.00 181403402000819 29-Oct-18 PT Tetira International Cons

14,945.00 14,597.99

SDA05 07-Sep-18

226,850,769.00

226,850,769.00 181403402000820 29-Oct-18 PT Tetira International Cons

14,945.00 15,179.04

BM003 17-Sep-18

1,552,341,160.00

1,552,341,160.00 181403402000856 29-Oct-18 SMEC International Pty Ltd.

14,820.00 104,746.37

CK006 03-Oct-18

635,756,250.00

635,756,250.00 181403402000167 5-Dec-18 Ciriajasa Engineering Cons.

14,900.00 42,668.20

BM004 05-Oct-18

526,139,642.00

526,139,642.00 181403402001166 5-Dec-18 SMEC International Pty Ltd.

15,160.00 34,705.78

CK007 31-Oct-18

684,187,500.00

684,187,500.00 181403402000289 19-Dec-18 Ciriajasa Engineering Cons.

15,220.00 44,953.19

JR004 13-Nov-18

877,660,000.00

877,660,000.00 181403402001288 19-Dec-18 PT Indra Karya

14,600.00 60,113.70

CK008 30-Nov-18

863,043,750.00

863,043,750.00 181403402001643 31-Dec-18 Ciriajasa Engineering Cons.

14,525.00 59,417.81

JR005 13-Dec-18

6,377,472,420.00

6,377,472,420.00 181403402001619 31-Dec-18 PT Indra Karya

14,635.00 435,768.53

SDA06 17-Dec-18

268,088,109.00

268,088,109.00 181403402001618 31-Dec-18 PT Tetira International Cons

14,510.00 18,476.09

SDA07 17-Dec-18

281,292,779.00

281,292,779.00 181403402001617 31-Dec-18 PT Tetira International Cons

14,509,99 19,386.14

SDA08 17-Dec-18

270,821,495.00

270,821,495.00 181403402001621 31-Dec-18 PT Tetira International Cons

14,510.00 18,664.47

CK009 17-Dec-18

1,185,113,500.00

1,185,113,500.00 181403402000289 31-Dec-18 Ciriajasa Engineering Cons.

14,510.00 81,675.64

BM005 17-Dec-18

377,470,510.00

377,470,510.00 181403402001623 31-Dec-18 SMEC International Pty Ltd.

14,510.00 26,014.50

SDA10 20-Dec-18

252,649,789.00

252,649,789.00 181403402001613 31-Dec-18 PT Tetira International Cons

14,495.00 17,430.13

61

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

SDA11 20-Dec-18

330,536,059.00

330,536,059.00 181403402001614 31-Dec-18 PT Tetira International Cons

14,495.00 22,803.45

SDA12 20-Dec-18

420,918,455.00

420,918,455.00 181403402001615 31-Dec-18 PT Tetira International Cons

14,495.00 29,038.88

CK010 15-Jan-19

898,303,000.00

898,303,000.00 191403402000883 5-Nov-19 Ciriajasa Engineering Cons.

14,045.00 63,958.92

SDA09 15-Jan-19

321,033,529.00

321,033,529.00 191403402000608 6-Sep-19 PT Tetira International Cons

14,045.00 22,857.49

BM401 10-Apr-19

3,886,290,000.00

3,886,290,000.00 191403402000201 27-Jun-19 PT Yodya Karya

14,140.00 274,843.71

BM402 17-Apr-19

483,209,298.00

483,209,298.00 191403402000209 27-Jun-19 PT Yodya Karya

14,066.00 34,353.00

BM006 17-May-19

3,628,175,718.00

3,628,175,718.00 191403402000382 23-Jul-19 SMEC International Pty Ltd.

14,450.00 251,084.82

CK011 15-May-19

1,724,180,750.00

1,724,180,750.00 191403402000393 23-Jul-19 Ciriajasa Engineering Cons.

14,388.00 119,834.64

CK012 31-May-19

578,946,875.00

578,946,875.00 191403402000394 23-Jul-19 Ciriajasa Engineering Cons.

14,418.00 40,154.45

SDA13 12-Jun-19

775,913,724.00

775,913,724.00 191403402000395 23-Jul-19 PT Tetira International Cons

14,225.00 54,545.78

SDA14 25-Jun-19

1,538,313,358.00

1,538,313,358.00 191403402000403 24-Jul-19 PT Tetira International Cons

14,125.00 108,907.14

BM007 21-Jun-19

571,560,789.00

571,560,789.00 191403402000383 23-Jul-19 SMEC International Pty Ltd.

14,270.00 40,053.31

SP001 25-Jun-19

4,568,781,570.00

4,568,781,570.00 191403402000407 24-Jul-19 PT Indra Karya

14,125.00 323,453.56

CK013 19-Jul-19

990,769,500.00

990,769,500.00 191403402000432 31-Jul-19 Ciriajasa Engineering Cons.

13,950.00 71,022.90

BM008 19-Jul-19

1,211,900,187.00

1,211,900,187.00 191403402000431 31-Jul-19 SMEC International Pty Ltd.

13,950.00 86,874.56

IMC02 31-Jul-19

1,260,222,074.00

1,260,222,074.00 191403402000558 28-Aug-19 PT Virama Karya

14,026.00 89,849.00

62

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

BM009 05-Aug-19 1,550,929,495.00 1,550,929,495.00 191403402000577 29-Aug-19 SMEC International Pty Ltd. 14,085.00 110,112.14

IWS02 06-Aug-19

1,810,055,016.00

1,810,055,016.00 191403402000594 29-Aug-19 EGIS EAU

14,344.00 126,189.00

IWD01 19-Aug-19

4,589,042,594.00

4,589,042,594.00 191403402000779 11-Oct-19 PT Indra Karya

14,280.00 321,361.53

CK014 23-Aug-19

854,481,250.00

854,481,250.00 191403402000695 24-Sep-19 Ciriajasa Engineering Cons.

14,235.00 60,026.78

IMC03 29-Aug-19

3,796,239,662.00

3,796,239,662.00 191403402000689 24-Sep-19 PT Virama Karya

14,230.00 266,777.21

BM010 28-Aug-19

1,444,211,636.00

1,444,211,636.00 191403402000693 24-Sep-19 SMEC International Pty Ltd.

14,255.00 101,312.63

IWS03 29-Aug-19

6,154,599,854.00

6,154,599,854.00 191403402000853 28-Oct-19 EGIS EAU

14,230.00 432,508.77

JR006 30-Aug-19

3,341,530,059.00

3,341,530,059.00 191403402000694 24-Sep-19 PT Indra Karya

14,243.00 234,608.58

IWD03 30-Aug-19

1,052,603,790.00

1,052,603,790.00 191403402000780 11-Oct-19 PT Indra Karya

14,308.00 73,567.50

ISD01 10-Sep-19

7,126,101,907.00

7,126,101,907.00 191403402000764 11-Oct-19 PT Oriental Consultant Global

14,140.00 503,967.60

ISD02 06-Sep-19

1,753,197,390.00

1,753,197,390.00 191403402000711 9-Oct-19 PT Oriental Consultant Global

14,140.00 123,988.50

BM403 16-Sep-19

1,036,344,000.00

1,036,344,000.00 191403402000769 11-Oct-19 PT Yodya Karya

14,035.00 73,839.97

BM404 12-Sep-19

128,727,561.00

128,727,561.00 191403402000775 11-Oct-19 PT Yodya Karya

14,052.00 9,160.80

PNK01 02-Oct-19

988,185,075.00

988,185,075.00 191403402000834 25-Oct-19 PT Mottmac Donald

14,207.00 69,556.21

PNK02 04-Oct-19

2,178,128,567.00

2,178,128,567.00 191403402000833 25-Oct-19 PT Mottmac Donald

14,190.00 153,497.43

SRG02 04-Oct-19

2,125,619,650.00

2,125,619,650.00 191403402000830 25-Oct-19

PT Witteveen Bos Indonesia

JV

14,190.00 149,797.02

SRG01 02-Oct-19

1,088,966,550.00

1,088,966,550.00 191403402000835 25-Oct-19

PT Witteveen Bos Indonesia

JV

14,207.00 76,650.00

63

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

BKIO2 04-Oct-19

1,269,590,237.00

1,269,590,237.00 191403402000831 25-Oct-19 PT Yodya Karya

14,190.00 89,470.77

PB001 04-Oct-19

2,599,252,650.00

2,599,252,650.00 191403402000832 25-Oct-19 PT Yodya Karya

14,190.00 183,174.96

JR007 04-Oct-19

1,308,232,120.00

1,308,232,120.00 191403402000940 15-Nov-19 PT Indra Karya

14,190.00 92,193.95

BKI01 02-Oct-19

530,446,759.00

530,446,759.00 191403402000836 25-Oct-19 PT Yodya Karya

14,207.00 37,337.00

CK015 04-Oct-19

2,250,186,250.00

2,250,186,250.00 191403402000829 25-Oct-19 Ciriajasa Engineering Cons.

14,190.00 158,575.48

BM011 09-Oct-19

1,411,899,189.00

1,411,899,189.00 191403402000945 15-Nov-19 SMEC International Pty Ltd.

14,140.00 99,851.42

PM001 17-Oct-19

2,599,724,241.00

2,599,724,241.00 191403402001085 6-Dec-19 Witteveen Bos Indonesia

14,135.00 183,921.06

SDA015 04-Nov-19

583,777,303.00

583,777,303.00 191403402000999 26-Nov-19 PT Tetira International Cons

14.005.00 41,683.49

SDA016 04-Nov-19

413,699,064.00

413,699,064.00 191403402000987 26-Nov-19 PT Tetira International Cons

14.005.00 29,539.39

IWD05 31-Oct-19

687,022,360.00

687,022,360.00 191403402001007 26-Nov-19 PT Indra Karya

14.008.00

49,045.00

CK016 04-Nov-19

1,349,576,350.00

1,349,576,350.00 191403402000998 26-Nov-19 Ciriajasa Engineering Cons.

14.005.00

96,363.89

IMC05 31-Oct-19

839,070,795.00

839,070,795.00 191403402001006 26-Nov-19 PT Virama Karya

14.008.00

59,899.40

IWD04 06-Nov-19

1,842,135.000.00

1,842,135.000.00 191403402000992 26-Nov-19 PT Indra Karya

13,995.00 131,628.08

IMC04 06-Nov-19

1,363.008,500.00

1,363.008,500.00 191403402000990 26-Nov-19 PT Virama Karya

13,995.00 97,392.53

BLW01 06-Nov-19

3,635,110,109.00

3,635,110,109.00 191403402000986 26-Nov-19 PT Yodya Karya

13,995.00 259,743.49

BM012 07-Nov-19

1,575,314,865.00

1,575,314,865.00 191403402001003 26-Nov-19 SMEC International Pty Ltd.

14,020.00 112,361.97

64

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

BM405 15-Nov-19 4,210,147,500.00 4,210,147,500.00 191403402001074 5-Dec-19 PT Yodya Karya 14,075.00 299,122.38

BM406 13-Nov-19

524,075,712.00

524,075,712.00 191403402001057 4-Dec-19 PT Yodya Karya

14,082.00 37,216.00

BM013 19-Nov-19

1,261,429,336.00

1,261,429,336.00 191403402001073 5-Dec-19 SMEC International Pty Ltd.

14,055.00 89,749.51

AMP01 20-Nov-19

3,385,712,250.00

3,385,712,250.00 191403402001076 5-Dec-19 PT Oriental Consultant Global

14,065.00 240,718.97

CK017 25-Nov-19

1,446,218,900.00

1,446,218,900.00 191403402001132 16-Dec-19 Ciriajasa Engineering Cons.

14,100.00 102,568.72

AMP02 21-Nov-19

389,491,200.00

389,491,200.00 191403402001077 5-Dec-19 PT Oriental Consultant Global

14,112.00 27,600.00

SRG03 29-Nov-19

576,489,760.00

576,489,760.00 191403402001130 16-Dec-19

PT Witteveen Bos Indonesia

JV

14,102.00 40,880.00

JR008 02-Dec-19

1,671,925,241.00

1,671,925,241.00 191403402001244 31-Dec-19 PT Indra Karya

14,090.00 118,660.41

BKI03 03-Dec-19

281,370,690.00

281,370,690.00 191403402001251 23-Dec-19 PT Yodya Karya

14,130.00 19,913.00

BM014 05-Dec-19

1,414,641,306.00

1,414,641,306.00 191403402001243 23-Dec-19 SMEC International Pty Ltd.

14,120.00 100,187.06

IPR01 06-Dec-19

6,796,154,015.00

6,796,154,015.00 191403402001401 31-Dec-19 PT Yodya Karya

14,115.00 481,484.52

PB002 06-Dec-19

698,035,500.00

698,035,500.00 191403402001418 31-Dec-19 PT Yodya Karya

14,115.00 49,453.45

IMC06 11-Dec-19

2,407,391,588.00

2,407,391,588.00 191403402001419 31-Dec-19 PT Virama Karya

14,020.00 171,711.24

ISD03 10-Dec-19

2,601,984,000.00

2,601,984.000.00 191403402001422 31-Dec-19 PT Oriental Consultant Global

14,030.00 185,458.59

CK018 10-Dec-19

1,548.000,733.00

1,548.000,733.00 191403402001407 31-Dec-19 Ciriajasa Engineering Cons.

14,030.00 110,335.05

SRG04 10-Dec-19

868,464,133.00

868,464,133.00 191403402001414 31-Dec-19 PT Witteveen Bos Indonesia JV

14,030.00 61,900.51

IWD06 10-Dec-19

2,080,815,000.00

2,080,815,000.00 191403402001396 31-Dec-19 PT Indra Karya

14,030.00 148,311.83

65

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

IWD07 06-Dec-19

688,445,155.00

688,445,155.00 191403402001426 31-Dec-19 PT Indra Karya

14,037,01 49,045.00

ISD04 06-Dec-19

1,160,285,209.00

1,160,285,209.00 191403402001428 31-Dec-19 PT Oriental Consultant Global

14,037,01 82,659.00

SDA17 11-Dec-19

399,232,948.00

399,232,948.00 191403402001408 31-Dec-19 PT Tetira International Cons

14,020.00 28,475.96

BM015 12-Dec-19

1,239,528,376.00

1,239,528,376.00 191403402001404 31-Dec-19 SMEC International Pty Ltd.

14.005.00 88,506.13

IPR02 11-Dec-19

3,102,027,520.00

3,102,027,520.00 191403402001394 31-Dec-19 PT Yodya Karya

14,020.00 221,257.31

PB003 11-Dec-19

698,035,500.00

698,035,500.00 191403402001391 31-Dec-19 PT Yodya Karya

14,020.00 49,788.55

IWS04 12-Dec-19

2,831,960,000.00

2,831,960,000.00 191403402001423 31-Dec-19 EGIS EAU

14.005.00 202,210.64

IMC07 09-Dec-19

839,850,086.00

839,850,086.00 191403402001430 31-Dec-19 PT Virama Karya

14,021,01 59,899.40

MAT02 12-Dec-19

1,232,815,443.00

1,232,815,443.00 191403402001416 31-Dec-19 PT Witteveen Bos Indonesia JV

14.005.00 88,026.81

IWB02 11-Dec-19

1,802,473,247.00

1,802,473,247.00 191403402001429 31-Dec-19

Hankuk Engineering

Consultant

14,025,01 128,518.50

IWB04 11-Dec-19

1,201,648,831.00

1,201,648,831.00 191403402001425 31-Dec-19

Hankuk Engineering

Consultant

14,020.00 85,679.00

IWS05 10-Dec-19

1,178,100,504.00

1,178,100,504.00 191403402001431 31-Dec-19 EGIS EAU

14.004.00 84,126.00

PNK04 12-Dec-19

1.005,757,069.00

1.005,757,069.00 191403402001392 31-Dec-19 PT Mottmac Donald

14.005.00 71,814.14

BLW02 12-Dec-19

791,323,427.00

791,323,427.00 191403402001397 31-Dec-19 PT Yodya Karya

14.005.00 56,502.92

PNK06 12-Dec-19

1,419,892,334.00

1,419,892,334.00 191403402001393 31-Dec-19 PT Mottmac Donald

14.005.00 101,384.68

SP002 16-Dec-19

1,212,589,328.00

1,212,589,328.00 191403402001411 31-Dec-19 PT Indra Karya

14,025.00 86,459.13

66

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

SP003 16-Dec-19 971,428,443.00 971,428,443.00 191403402001412 31-Dec-19 PT Indra Karya 14,025.00 69,264.06

SP004 16-Dec-19

2,012,998,342.00

2,012,998,342.00 191403402001413 31-Dec-19 PT Indra Karya

14,025.00 143,529.30

.JR009 13-Dec-19

2,119,370,400.00

2,119,370,400.00 191403402001406 31-Dec-19 PT Indra Karya

14,025.00 151,113.75

PSG01 16-Dec-19

633,791,250.00

633,791,250.00 191403402001395 31-Dec-19

Hankuk Engineering

Consultant

14,025.00 45,190.11

BM407 12-Dec-19

2,632,545,500.00

2,632,545,500.00 191403402001420 31-Dec-19 PT Yodya Karya

14.005.00 187,971.83

PM003 13-Dec-19

1,234,574,335.00

1,234,574,335.00 191403402001563 31-Dec-19 Witteveen Bos Indonesia

14,025.00 88,026.69

PNK03 12-Dec-19

553,468,097.00

553,468,097.00 191403402001373 31-Dec-19 PT Mottmac Donald

14,042.00

39,415.19

PNK05 12-Dec-19

781,366,668.00

781,366,668.00 191403402001372 31-Dec-19 PT Mottmac Donald

14,042.00

55,644.97

BM408 11-Dec-19

297,105,811.00

297,105,811.00 191403402001369 31-Dec-19 PT Yodya Karya

14,025,01

21,184.00

MAT01 11-Dec-19

617,451,065.00

617,451,065.00 191403402001371 31-Dec-19 PT Witteveen Bos Indonesia JV

14,025,01

44,025.00

AMP04 11-Dec-19

70,966,550.00

70,966,550.00 191403402001374 31-Dec-19 PT Oriental Consultant Global

14,025,01

5,060.00

IWB01 13-Dec-19

4,636,932,051.00

4,636,932,051.00 191403402001400 31-Dec-19

Hankuk Engineering

Consultant

14,025.00 330,619.04

IWB03 13-Dec-19

1,849,737,000.00

1,849,737.000.00 191403402001399 31-Dec-19

Hankuk Engineering

Consultant

14,025.00 131,888.56

PM002 13-Dec-19

1,161,952,315.00

1,161,952,315.00 191403402001415 31-Dec-19 PT Witteveen Bos Indonesia JV

14,025.00 82,848.65

BKI04 16-Dec-19

530,842,553.00

530,842,553.00 191403402001417 31-Dec-19 PT Yodya Karya

14,025.00 37,849.74

CCR01 16-Dec-19

3,716,531,580.00

3,716,531,580.00 191403402001506 31-Dec-19 PT Indra Karya

14,025.00 264,993.34

AMP03 13-Dec-19

633,097,913.00

633,097,913.00 191403402001398 31-Dec-19 PT Oriental Consultant Global

14,025.00 45,140.67

67

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

PSG02 12-Dec-19

219,251,788.00

219,251,788.00 191403402001376 31-Dec-19

Hankuk Engineering

Consultant

14,042.00 15,614.00

IAS01 20-Feb-20

1,894,811,925.00

1,894,811,925.00 201403402001047 28-Dec-20 Dohwa Engineering Co, Ltd.

13,735.00 137,955.00

BM016 25-Feb-20

1,106,610,205.00

1,106,610,205.00 201403402000021 14-Feb-20 SMEC International Pty Ltd.

13,785.00 80,276.40

IAS02 11-Mar-20

3,365,747,280.00

3,365,747,280.00 201403402000062 4-May-20 Dohwa Engineering Co, Ltd.

14,395.00 233,813.64

CK019 24-Mar-20

2,849,484,400.00

2,849,484,400.00 201403402000063 4-May-20 Ciriajasa Engineering Cons.

16,490.00 172,800.75

SDA18 04-May-20

1,080,464,034.00

1,080,464,034.00 201403402000222 15-Jun-20 PT Tetira International Cons

15,060.00 71,743.96

SP05 04-May-20

3,742,315,462.00

3,742,315,462.00 201403402000225 15-Jun-20 PT Indra Karya

15,060.00 248,493.72

SP06 04-May-20

4,305,850,696.00

4,305,850,696.00 201403402000226 15-Jun-20 PT Indra Karya

15,060.00 285,913..06

BLW03 06-May-20

755,975,437.00

755,975,437.00 201403402000231 15-Jun-20 PT Yodya Karya

15,190.00 49,767.97

BLW04 06-May-20

570,818,585.00

570,818,585.00 201403402000232 15-Jun-20 PT Yodya Karya

15,190.00 37,578.58

CK020 08-May-20

997,231,875.00

997,231,875.00 201403402000238 15-Jun-20 Ciriajasa Engineering Cons.

15,103.00 66,028.73

ISD06 13-May-20

1,230,544,533.00

1,230,544,533.00 201403402001021 28-Dec-20 PT Oriental Consultant Global

14,887.00 82,659.00

PNK07 08-May-20

487,185,860.00

487,185,860.00 201403402000217 15-Jun-20 PT Mottmac Donald

15.009,01 32,459.56

PNK08 12-May-20

967,993,978.00

967,993,978.00 201403402000229 15-Jun-20 PT Mottmac Donald

14,995.00 64,554.45

ISD05 26-May-20

3,053,844,000.00

3,053,844,000.00 201403402000224 15-Jun-20 PT Oriental Consultant Global

14,760.00 206,900.00

CK021 19-May-20

927,785,350.00

927,785,350.00 201403402000221 15-Jun-20 Ciriajasa Engineering Cons.

14,895.00 62,288.38

68

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

PM004 19-May-20 1,226,107,765.00 1,226,107,765.00 201403402000227 15-Jun-20 Witteveen Bos Indonesia 14,895.00 82,316.74

PB004 19-May-20

1,365,450,500.00

1,365,450,500.00 201403402000228 15-Jun-20 PT Yodya Karya

14,895.00 91,671.73

BLW05 26-May-20

927,595,801.00

927,595,801.00 201403402000233 15-Jun-20 PT Yodya Karya

14,760.00 62,845.24

BM017 26-May-20

1,583,609,743.00

1,583,609,743.00 201403402000235 15-Jun-20 SMEC International Pty Ltd.

14,760.00 107,290.64

BM018 26-May-20

1,269,324,877.00

1,269,324,877.00 201403402000236 15-Jun-20 SMEC International Pty Ltd.

14,760.00 85,997.62

PSG03 29-May-20

602,101,687.00

602,101,687.00 201403402000234 15-Jun-20

Hankuk Engineering

Consultant

14,745.00 40,834.30

BM409 29-May-20

1,684,059,000.00

1,684,059,000.00 201403402000223 15-Jun-20 PT Yodya Karya

14,745.00 114,212.21

BM410 27-May-20

219,736,674.00

219,736,674.00 201403402001025 28-Dec-20 PT Yodya Karya

14,761,01 14,886.30

AMP05 04-Jun-20

1,755,476,662.00

1,755,476,662.00 201403402000292 22-Jun-20 PT Oriental Consultant Global

14,475.00 121,276.45

AMP06 03-Jun-20

203,133,700.00

203,133,700.00 201403402001023 28-Dec-20 PT Oriental Consultant Global

14,245.00 14,260.00

IAS04 09-Jun-20

2,243,831,520.00

2,243,831,520.00 201403402000293 22-Jun-20 Dohwa Engineering Co, Ltd.

14,025.00 159,987.99

PNK10 10-Jun-20

1,270,782,708.00

1,270,782,708.00 201403402000291 22-Jun-20 PT Mottmac Donald

13,945.00 91,128.20

PNK09 08-Jun-20

485,363,163.00

485,363,163.00 201403402000288 22-Jun-20 PT Mottmac Donald

13,956.00 34,778.10

IAS03 11-Jun-20

1,288,867,580.00

1,288,867,580.00 201403402000286 22-Jun-20 Dohwa Engineering Co, Ltd.

14,014.00 91,970.00

CK022 22-Jun-20

860,956,650.00

860,956,650.00 201403402000460 18-Aug-20 Ciriajasa Engineering Cons.

14,215.00 60,566.77

MAT04 29-Jun-20

702,219,342.00

702,219,342.00 201403402000464 18-Aug-20 PT Witteveen Bos Indonesia JV

14,255.00 49,261.27

MAT03 25-Jun-20

626,520,215.00

626,520,215.00 201403402000454 18-Aug-20 PT Witteveen Bos Indonesia JV

14,231,01 44,025.00

69

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

SP008 29-Jun-20

4,100,936,262.00

4,100,936,262.00 201403402000463 18-Aug-20 PT Indra Karya

14,255.00 287,684.05

BKI07 30-Jun-20

308,681,782.00

308,681,782.00 201403402000456 18-Aug-20 PT Yodya Karya

14,302.00 21,583.12

BKI06 02-Jul-20

1,496,655,603.00

1,496,655,603.00 201403402000489 28-Aug-20 PT Yodya Karya

14,400.00 103,934.42

BKI08 02-Jul-20

619,206,702.00

619,206,702.00 201403402000488 28-Aug-20 PT Yodya Karya

14,400.00 43,000.46

BKI05 02-Jul-20

469,950,854.00

469,950,854.00 201403402000479 28-Aug-20 PT Yodya Karya

14,516.00 32,374.68

SDA19 07-Jul-20

1,342,731,959.00

1,342,731,959.00 201403402000484 28-Aug-20 PT Tetira International Cons

14,545.00 92,315.71

CCR02 09-Jul-20

787,566,415.00

787,566,415.00 201403402000483 28-Aug-20 PT Indra Karya

14,425.00 54,597.33

SRG06 10-Jul-20

1,219,121,745.00

1,219,121,745.00 201403402000487 28-Aug-20 PT Witteveen Bos Indonesia JV

14,465.00 84,280.80

SRG05 08-Jul-20

960,577,800.00

960,577,800.00 201403402000481 28-Aug-20 PT Witteveen Bos Indonesia JV

14,460.00 66,430.00

BM411 10-Jul-20

8,065,732,300.00

8,065,732,300.00 201403402000485 28-Aug-20 PT Yodya Karya

14,465.00 557,603.34

BM412 08-Jul-20

813.006,414.00

813.006,414.00 201403402000482 28-Aug-20 PT Yodya Karya

14,460.00 56,224.51

SP007 10-Jul-20

1,851,329,445.00

1,851,329,445.00 201403402000480 28-Aug-20 PT Indra Karya

14,501,01 127,669.00

CK023 16-Jul-20

1,568,202,700.00

1,568,202,700.00 201403402000486 28-Aug-20 Ciriajasa Engineering Cons.

14,565.00 107,669.26

BLW06 14-Jul-20

537,626,064.00

537,626,064.00 201403402001048 28-Dec-20 PT Yodya Karya/PT DMC

14,512.00 37,047.00

PB005 20-Jul-20

1,675,285,200.00

1,675,285,200.00 201403402000490 28-Aug-20 PT Yodya Karya

14,625.00 114,549.42

AMP07 07-Aug-20

1,752,380,662.00

1,752,380,662.00 201403402000631 06-Oct-20 PT Oriental Consultant Global

14,600.00 120,026.07

70

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

AMP08 05-Aug-20 208,524,122.00 208,524,122.00 201403402000624 06-Oct-20 PT Oriental Consultant Global 14,623,01 14,260.00

PSG04 10-Aug-20

1,177,174,485.00

1,177,174,485.00 201403402000633 06-Oct-20

Hankuk Engineering

Consultant

14,595.00 80,656.01

IAS05 11-Aug-20

183,620.000.00

183,620,000.00 201403402000632 06-Oct-20 Dohwa Engineering Co, Ltd.

14,635,01 12,546.63

CK024 14-Aug-20

1,039,502,050.00

1,039,502,050.00 201403402000626 06-Oct-20 Ciriajasa Engineering Cons.

14,855.00 69,976.58

IMC08 18-Aug-20

2,515,425,616.00

2,515,425,616.00 201403402000629 06-Oct-20 PT Virama Karya

14,915.00 168,650.73

PNK12 26-Aug-20

1,523,890,930.00

1,523,890,930.00 201403402000630 06-Oct-20 PT Mottmac Donald

14,785.00 103,070.07

IWD09 31-Aug-20

1,492,743,906.00

1,492,743,906.00 201403402000705 22-Oct-20 PT Indra Karya

14,705.00 101,512.68

BM019 02-Sep-20

2.008,728,685.00

2.008,728,685.00 201403402000696 22-Oct-20 SMEC International Pty Ltd.

14,535.00 138,199.43

SDA20 02-Sep-20

1.002,281,198.00

1.002,281,198.00 201403402000702 22-Oct-20 PT Tetira International Cons

14,535.00 68,956.40

IWB05 04-Sep-20

1,849,737,000.00

1,849,737,000.00 201403402000700 22-Oct-20

Hankuk Engineering

Consultant

14,790.00 125,066.73

IWB06 02-Sep-20

1,268,391,916.00

1,268,391,916.00 201403402000714 22-Oct-20

Hankuk Engineering

Consultant

14,804.00 85,679.00

PNK11 02-Sep-20

652,149,657.00

652,149,657.00 201403402000721 22-Oct-20 PT Mottmac Donald

14,804.00 44,052.26

IAS07 09-Sep-20

5,652,751,020.00

5,652,751,020.00 201403402000701 22-Oct-20 Dohwa Engineering Co, Ltd.

14,735.00 383,627.49

IAS06 08-Sep-20

1,360,972,060.00

1,360,972,060.00 201403402000726 22-Oct-20 Dohwa Engineering Co, Ltd.

14,798.00 91,970.00

CK025 14-Sep-20

720,675,000.00

720,675,000.00 201403402000698 22-Oct-20 Ciriajasa Engineering Cons.

14,875.00 48,448.74

MR001 24-Sep-20

2,149,657,431.00

2,149,657,431.00 201403402000710 22-Oct-20 PT Yodya Karya

14,765.00 145,591.43

IMK01 29-Sep-20

8,109,312,000.00

8,109,312,000.00 201403402000711 22-Oct-20 Euroconsult MottMcD

14,925.00 543,337.49

71

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

IWD10 25-Sep-20

733,271,795.00

733,271,795.00 201403402000713 22-Oct-20 PT Indra Karya

14,951.00 49,045.00

IMC10 25-Sep-20

895,555,929.00

895,555,929.00 201403402000719 22-Oct-20 PT Virama Karya

14,951.00 59,899.40

PM005 29-Sep-20

1,670,306,453.00

1,670,306,453.00 201403402000704 22-Oct-20 Witteveen Bos Indonesia

14,788.00 111,913.33

BLW07 29-Sep-20

1,043,610,881.00

1,043,610,881.00 201403402000707 22-Oct-20 PT Yodya Karya

14,925.00 69,923.68

CK026 29-Sep-20

820,010,500.00

820,010,500.00 201403402000699 22-Oct-20 Ciriajasa Engineering Cons.

14,925.00 54,942.08

IMC09 29-Sep-20

3,018,482,850.00

3,018,482,850.00 201403402000703 22-Oct-20 PT Virama Karya

14,925.00 202,243.41

IWD11 29-Sep-20

3,505,902,500.00

3,505,902,500.00 201403402000706 22-Oct-20 PT Indra Karya

14,925.00 234,901.33

IMK02 29-Sep-20

1,664,730,699.00

1,664,730,699.00 201403402000725 22-Oct-20 Euroconsult (EUR 95.606,10)

14,923,84 111,548.42

SDA21 05-Oct-20

568,500,000.00

568,500,000.00 201403402000869 03-Dec-20 PT Tetira International Cons

14,850.00 38,282.83

CCR03 14-Oct-20

1,402,754,464.00

1,402,754,464.00 201403402000872 03-Dec-20 PT Indra Karya

14,735.00 95,198.81

AMP10 13-Oct-20

340,239.000.00

340,239.000.00 201403402000874 03-Dec-20 PT Oriental Consultant Global

14,793.00 23,000.00

BM413 20-Oct-20

14,085,460,700.00

14,085,460,700.00 201403402000871 03-Dec-20 PT Yodya Karya

14,745.00 955,270.31

BM414 16-Oct-20

826,827,928.00

826,827,928.00 201403402000875 03-Dec-20 PT Yodya Karya

14,766.00 55,995.39

AMP09 20-Oct-20

2,822,491,874.00

2,822,491,874.00 201403402000873 03-Dec-20 PT Oriental Consultant Global

14,745.00 191,420.27

IMK03 23-Oct-20

478,061,168.00

478,061,168.00 201403402000880 03-Dec-20 Euroconsult (GBP 24.817,20)

14,849,34 32,194.11

BM020 05-Nov-20

2,098,626,292.00

2,098,626,292.00 201403402000936 11-Dec-20 SMEC International Pty Ltd.

14,615.00 143,594.00

72

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

PC001 20-Nov-20 2,506,770,000.00 2,506,770,000.00 201403402000924 11-Dec-20 PT Prismaita 14,105.00 177,722.08

PSG05 17-Nov-20

1,386,040,000.00

1,386,040,000.00 201403402000927 11-Dec-20

Hankuk Engineering

Consultant

14,210.00 97,539.76

BM021 17-Nov-20

2,046,389,851.00

2,046,389,851.00 201403402000931 11-Dec-20 SMEC International Pty Ltd.

14,210.00 144,010.55

PB006 17-Nov-20

1,116,856,800.00

1,116,856,800.00 201403402000930 11-Dec-20 PT Yodya Karya

14,210.00 78,596.54

IMC11 17-Nov-20

1,647,115,700.00

1,647,115,700.00 201403402000928 11-Dec-20 PT Virama Karya

14,210.00 115,912.43

IMC12 16-Nov-20

846,917,616.00

846,917,616.00 201403402000944 14-Dec-20 PT Virama Karya

14,139.00 59,899.40

IWD12 19-Nov-20

694,820,515.00

694,820,515.00 201403402000943 14-Dec-20 PT Indra Karya

14,167.00 49,045.00

IWD13 23-Nov-20

2,969,704,000.00

2,969,704,000.00 201403402000926 11-Dec-20 PT Indra Karya

14,165.00 209,650.83

BM501 23-Nov-20

611,668,372.00

611,668,372.00 201403402000925 11-Dec-20 Wapcos Ltd

14,165.00 43,181.67

BLW08 25-Nov-20

1,997,710,907.00

1,997,710,907.00 201403402000948 14-Dec-20 PT Yodya Karya

14,145.00 141,230.89

AMP11 27-Nov-20

5,701,482,300.00

5,701,482,300.00 201403402001263 31-Dec-20 PT Oriental Consultant Global

14,145.00 403,074.04

AMP12 25-Nov-20

560,525,640.00

560,525,640.00 201403402000945 14-Dec-20 PT Oriental Consultant Global

14,169.00 39,560.00

IPR03 01-Dec-20

958,914,785.00

958,914,785.00 201403402001260 31-Dec-20 PT Yodya Karya

14,135.00 67,839.74

IMK04 03-Dec-20

5,406,208.000.00

5,406,208.000.00 201403402001199 31-Dec-20 Euroconsult MottMcD

14,160.00 381,794.35

IMK05 03-Dec-20

1,094,762,505.00

1,094,762,505.00 201403402001191 31-Dec-20 Euroconsult (EUR 63,737.40)

14,364,92 76,210.81

IMK06 03-Dec-20

313,600,893.00

313,600,893.00 201403402002021 31-Dec-20 Euroconsult (GBP 16,544.80)

14,191,01 22,098.56

IWS06 03-Dec-20

3.008,340,646.00

3.008,340,646.00 201403402001202 31-Dec-20 EGIS EAU

14,160.00 212,453.44

73

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

IWS07 01-Dec-20

1,192,738,428.00

1,192,738,428.00 201403402001233 31-Dec-20 EGIS EAU

14,178.00 84,126.00

BM503 03-Dec-20

2,593,656,486.00

2,593,656,486.00 201403402001196 31-Dec-20 Wapcos Ltd

14,160.00 183,167.83

BM701 03-Dec-20

803,069,531.00

803,069,531.00 201403402001197 31-Dec-20 PT Virama Karya

14,160.00 56,713.95

IMC14 02-Dec-20

848,415,101.00

848,415,101.00 201403402001266 31-Dec-20 PT Virama Karya

14,164.00 59,899.40

IGS02 07-Dec-20

793,880,693.00

793,880,693.00 201403402001204 31-Dec-20 Euroconsult (GBP 41,809.05)

14,184,52 55,968.10

IMC13 04-Dec-20

2,101,447,300.00

2,101,447,300.00 201403402001238 31-Dec-20 PT Virama Karya

14,135.00 148,669.78

IGS01 07-Dec-20

3,967,695,000.00

3,967,695.000.00 201403402001200 31-Dec-20 Euroconsult MottMcD

14,160.00 280,204.45

ISD09 07-Dec-20

1,966,197,293.00

1,966,197,293.00 201403402001291 31-Dec-20 PT Oriental Consultant Global

14,160.00 138,855.74

ISD07 07-Dec-20

3,053,844,000.00

3,053,844,000.00 201403402001201 31-Dec-20 PT Oriental Consultant Global

14,160.00 215,666.95

IWD14 04-Dec-20

1,675,484,500.00

1,675,484,500.00 201403402001262 31-Dec-20 PT Indra Karya

14,135.00 118,534.45

IGS03 07-Dec-20

1,434,472,100.00

1,434,472,100.00 201403402001206 31-Dec-20 Euroconsult MottMcD

14,135.00 101,483.70

BM022 07-Dec-20

2,012,953,914.00

2,012,953,914.00 201403402001192 31-Dec-20 SMEC International Pty Ltd.

14,160.00 142,157.76

IWS08 07-Dec-20

534,160,350.00

534,160,350.00 201403402001203 31-Dec-20 EGIS EAU

14,160.00 37,723.19

AMP14 04-Dec-20

528,421,320.00

528,421,320.00 201403402001234 31-Dec-20 PT Oriental Consultant Global

14,182.00 37,260.00

PSG06 08-Dec-20

898,165,665.00

898,165,665.00 201403402001261 31-Dec-20

Hankuk Engineering

Consultant

14,145.00 63,497.04

BM504 04-Dec-20

572,675,400.00

572,675,400.00 201403402001271 31-Dec-20 Wapcos Ltd

14,182.00 40,380.44

74

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

BM502 04-Dec-20 135,055,469.00 135,055,469.00 201403402001272 31-Dec-20 Wapcos Ltd 14,182.00 9,523.02

BM023 10-Dec-20

822,347,667.00

822,347,667.00 201403402001246 31-Dec-20 SMEC International Pty Ltd.

14,115.00 58,260.55

WS101 10-Dec-20

3,054,604,500.00

3,054,604,500.00 201403402001265 31-Dec-20 PT Oriental Consultant Global

14,115.00 216,408.39

WS102 07-Dec-20

1,158,907,447.00

1,158,907,447.00 201403402001207 31-Dec-20 PT Oriental Consultant Global

14,135.00 81,988.50

AMP13 10-Dec-20

4,632,848,728.00

4,632,848,728.00 201403402001264 31-Dec-20 PT Oriental Consultant Global

14,150.00 327,409.81

ISD08 08-Dec-20

1,170,782,076.00

1,170,782,076.00 201403402001268 31-Dec-20 PT Oriental Consultant Global

14,164.00 82,659.00

IWB07 10-Dec-20

429,924,549.00

429,924,549.00 201403402001259 31-Dec-20

Hankuk Engineering

Consultant

14,150.00 30,383.36

BKI09 09-Dec-20

1,220,099,500.00

1,220,099,500.00 201403402001229 31-Dec-20 PT Yodya Karya

14,130.00 86,348.16

PNK14 14-Dec-20

2,544,502,547.00

2,544,502,547.00 201403402001242 31-Dec-20 PT Mottmac Donald

14,115.00 180,269.40

PNK16 14-Dec-20

2,968,273,490.00

2,968,273,490.00 201403402001243 31-Dec-20 PT Mottmac Donald

14,115.00 210,292.13

PNK13 09-Dec-20

819,024,396.00

819,024,396.00 201403402001226 31-Dec-20 PT Mottmac Donald

14,130.00 57,963.51

PNK15 09-Dec-20

1,179,395,068.00

1,179,395,068.00 201403402001225 31-Dec-20 PT Mottmac Donald

14,130.00 83,467.45

BM505 14-Dec-20

3,445,883,987.00

3,445,883,987.00 201403402001257 31-Dec-20 Wapcos Ltd

14,115.00 244,129.22

CK027 14-Dec-20

652,675.000.00

652,675,000.00 201403402001247 31-Dec-20 Ciriajasa Engineering Cons.

14,115.00 46,239.82

CK028 14-Dec-20

1,996,924.000.00

1,996,924,000.00 201403402001193 31-Dec-20 Ciriajasa Engineering Cons.

14,115.00 141,475.31

SRG07 10-Dec-20

613,736,550.00

613,736,550.00 201403402001213 31-Dec-20 PT Witteveen Bos Indonesia JV

14,130.00 43,435.00

SRG10 10-Dec-20

541,532,250.00

541,532,250.00 201403402001214 31-Dec-20 PT Witteveen Bos Indonesia JV

14,130.00 38,325.00

75

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

SRG08 14-Dec-20

922,743,141.00

922,743,141.00 201403402001239 31-Dec-20 PT Witteveen Bos Indonesia JV

14,115.00 65,373.23

SRG09 14-Dec-20

1,203,420,125.00

1,203,420,125.00 201403402001240 31-Dec-20 PT Witteveen Bos Indonesia JV

14,115.00 85,258.25

PB007 14-Dec-20

2,964,166,350.00

2,964,166,350.00 201403402001241 31-Dec-20 PT Yodya Karya

14,115.00 210,001.16

PC002 14-Dec-20

1,694,532,000.00

1,694,532,000.00 201403402001255 31-Dec-20 PT Prismaita

14,115.00 120,051.86

WS201 14-Dec-20

2,707,080,000.00

2,707,080,000.00 201403402001258 31-Dec-20 ACE JV

14,115.00 191,787.46

WS202 10-Dec-20

1,291,623,300.00

1,291,623,300.00 201403402001231 31-Dec-20 ACE JV

14,130.00 91,410.00

BM506 15-Dec-20

3,038,257,229.00

3,038,257,229.00 201403402001342 31-Dec-20 Wapcos Ltd

14,085.00 215,708.71

SDA22 15-Dec-20

4,328,552,317.00

4,328,552,317.00 201403402001347 31-Dec-20 PT Tetira International Cons

14,085.00 307,316.46

BKI10 15-Dec-20

2,543,017,709.00

2,543,017,709.00 201403402001352 31-Dec-20 PT Yodya Karya

14,085.00 180,547.94

TND01 16-Dec-20

2,541,480,000.00

2,541,480,000.00 201403402001346 31-Dec-20 Dongbu Emgineering Co.

14,145.00 179,673.38

PE001 17-Dec-20

10,865,895,000.00

10,865,895,000.00 201403402001345 31-Dec-20 PT Yodya Karya

14,155.00 767,636.53

AMP16 11-Dec-20

324,346,000.00

324,346,000.00 201403402001224 31-Dec-20 PT Oriental Consultant Global

14,102.00 23,000.00

PM006 17-Dec-20

1,307,196,354.00

1,307,196,354.00 201403402001351 31-Dec-20 PT Witteveen Bos Indonesia JV

14,155.00 92,348.74

PW001 17-Dec-20

8,786,652,840.00

8,786,652,840.00 201403402001341 31-Dec-20 PT Prismaita

14,155.00 620,745.52

PSG07 17-Dec-20

1,876,549,547.00

1,876,549,547.00 201403402001340 31-Dec-20

Hankuk Engineering

Consultant

14,155.00 132,571.50

WSM01 17-Dec-20

2,458,320,000.00

2,458,320,000.00 201403402001343 31-Dec-20 ACE JV

14,155.00 173,671.49

76

WA No. Value Date Application Amount Amount Disbursed SP3 No. SP3 Date Consultant Exchange

Rate

Amount

Disbursed

(Rp) (Rp) USD

AMP15 17-Dec-20 4,104,106,113.00 4,104,106,113.00 201403402001353 31-Dec-20 PT Oriental Consultant Global 14,155.00 289,940.38

BM702 18-Dec-20

13,895,845,075.00

13,895,845,075.00 201403402001344 31-Dec-20 PT Virama Karya

14,145.00 982,385.66

Jumlah 504,482,075,328.00 35,325,414.08

77

B.2 Disbursement Data of ESP Project for Each Packages by Output

Accelerating Infrastructure Delivery Through Better Engineering Services Project (ESP)

Cumulative Uses of Funds by Output

as of December 31, 2020

ADB Loan No.3455-INO

Category/Description PCSS No. Year to Date (2020) Cumulative to Date

Amount IDR USD Equivalent Amount IDR USD Equivalent

OUTPUT 1

I .Dit. Gen of Water Resources (DGWR)

A. Dams and Lakes

PPC Jragung 0001 0 0.00

22,507,294,480

1,584,105.81

PPC West Lake 0031 0 0.00 0 0.00

PPC Tondano (East Lake) 0032 2,541,480,000 179,673.38 2,541,480,000 179,673.38

PPC Warsamson 0033 2,458,320,000 173,671.49 2,458,320,000 173,671.49

PPC Surumana 0034 0 0.00 0 0.00

PPC Digoel 0035 0 0.00 0 0.00

PPC Rongkong Dam 0036 0 0.00 0 0.00

Sub Total Dams and Lakes 4,999,800,000 353,344.87 27,507,094,480 1,937,450.68

B. Irrigation and Lowlands

PPC Wadaslintang 0006 11,071,927,216 762,689.29

22,011,991,115

1,535,648.23

PPC Mrican 0007 11,873,360,112 815,174.55

22,379,142,817

1,560,703.33

PPC Way Sekampung 0008 4,735,239,424 334,302.63

16,709,954,798

1,179,337.04

PPC Saddang 0009 10,475,211,902 726,740.69

23,116,780,408

1,622,814.38

PPC Walimpong Boya 0018 3,548,053,465 241,129.09

13,038,844,594

917,834.19

PPC Pelosika Rengkong 0019 958,914,785 67,839.74

10,857,096,320

770,581.57

78

Category/Description PCSS No. Year to Date (2020) Cumulative to Date

Amount IDR USD Equivalent Amount IDR USD Equivalent

PPC Asahan 1 0022

15,990,601,385 1,111,870.75

15,990,601,385

1,111,870.75

PPC Merauke 1 0027 17,066,675,265 1,167,183.74 17,066,675,265 1,167,183.74

PPC Merauke 1 (Provisional Sum) 0028 0 0.00 0 0.00

PPC Gumbasa 0030 6,196,047,793 437,656.25 6,196,047,793 437,656.25

Sub Total Irrigation and Swamps 81,916,031,347 5,664,586.73 147,367,134,495 10,303,629,48

C. River and Coastal

PPC Seluna 0010 14,000,431,865 949,759.83

22,766,229,548

1,572,465.88

PPC Belawan 0016 5,833,337,675 398,393.36

10,259,771,211

714,639.77

PPC Cimanuk Cisanggarung 0023 2,190,320,879 149,796.14

5,906,852,459

414,789.48

PPC Mahakam 0026 2,149,657,431 145,591.43 2,149,657,431 145,591.43

Sub Total River and Coastal 24,173,747,850 1,643,540.76 41,082,510,649 2,847,486.56

D. Groundwater and Raw Water

PPC Master Plan 0017 22,933,976,121 1,604,487.02

27,413,244,034

1,923,006.66

PPC Pasigala 0021 5,940,031,384 415,098.61

6,793,074,422

475,902.72

PPC RWS 1 0037 4,213,511,947 298,396.89 4,213,511,947 298,396.89

PPC RWS 2 0038 3,998,703,300 283,197.46 3,998,703,300 283,197.46

PPC RWS 3 0039 0 0.00 0 0.00

Sub Total Groundwater and Raw Water 37,086,222,752 2,601,179.98 42,418,533,703 2,980,503.73

Total Output 1 - DGWR 148,175,801,949 10,262,652.34

258,375,273,327

18,069,070.45

II. Dit. Gen of Highway (DGH)

A. Roads Construction

PPC 4 0005 25,694,823,016 1,754,192.06

38,893,268,398 2,691,883.75

PPC 1 0042 0 0.00 0 0.00

79

Category/Description PCSS No. Year to Date (2020) Cumulative to Date

Amount IDR USD Equivalent Amount IDR USD Equivalent

Sub Total Roads Construction 25,694,823,016 1,754,192.06 38,893,268,398 2,691,883.75

B. Bridges Construction

PPC 5 0024 10,397,196,943 736,090.89 10,397,196,943 736,090.89

PPC 7 0025 14,698,914,606 1,039,099.61 14,698,914,606 1,039,099.61

Sub Total Bridges Construction 25,096,111,549 1,775,190.50 25,096,111,549 1,775,190.50

Total Output 1 - DGH 50,790,934,565 3,529,382.56 63,989,379,947 4,467,074.25

III. Dit. Gen of Human Settlements (DGHS)

A. Waste Water

PPC Pontianak City 0011 12,898,561,797 902,035.13

19,825,359,607

1,393,347.75

PPC Bekasi City 0012 6,657,612,150 467,788.78

9,269,862,389

652,359.29

PPC Semarang City 0013 5,461,131,611 383,102.28

10,120,671,704

712,329.81

PPC Mataram 0020 1,328,739,557 93,286.27

3,179,006,065

225,338.08

Sub Total Waste Water 26,346,045,115 1,846,212.46

42,394,899,765

2,983,374.93

B. Water Supply .

PPC Polewali Mandar 0014 4,203,610,572 286,578.81

9,199,861,463

641,375.21

PPC Bengkulu 0015 7,121,758,850 494,818.85

11,117,082,500

777,235.81

PPC Palu 0029 4,201,302,000 297,773.94 4,201,302,000 297,773.94

PPC East WS 0040 10,865,895,000 767,636.53 10,865,895,000 767,636.53

PPC West WS 0041 8,786,652,840 620,745.52 8,786,652,840 620,745.52

Sub Total Waste Water 35,179,219,262 2,467,553.65 44,170,793,803 3,104,767.01

Total Output 1 - DGHS 61,525,264,377 4,313,766.11

86,565,693,568

6,088,141.94

TOTAL OUTPUT 1 ESP PROJECT

260,492,000,891

18,105,801.01

408,930,346,842

28,624,286.64

80

Category/Description PCSS No. Year to Date (2020) Cumulative to Date

Amount IDR USD Equivalent Amount IDR USD Equivalent

OUTPUT 2

I. Dit. Gen of Water Resources (DGWR)

Strengthening DGWR Public Invest. Mgt Syst.

PMC DGWR 0004 8,322,529,508 578,615.36

20,221,778,516

1,422,924.49

II. Dit. Gen of Highway (DGH)

Strengthening DGH Public Investment Mgt Syst.

PMC DGH 0003 12,948,591,234

899,786.95

37,962,783,813

2,674,506.15

III. Dit. Gen of Human Settlement (DGHS)

Strengthening DGHS Public Investments Mgt Syst.

PMC DGHS 0002 12,433,447,525 830,436.42

37,367,166,157

2,603,696.80

TOTAL OUTPUT 2 ESP PROJECT

33,704,568,267

2,308,838.73

95,551,728,486

6,701,127.44

TOTAL DGWR (OUTPUT 1 + 2)

156,498,331,457

10,841,267.70

278,597,051,843

19,491,994.94

TOTAL DGH (OUTPUT 1 + 2)

63,739,525,799

4,429,169.51

101,952,163,760

7,141,580.40

TOTAL DGHS (OUTPUT 1 + 2)

73,958,711,902

5,144,202.53

123,932,859,725

8,691,838.74

TOTAL ESP PROJECT

294,196,569,158

20,414,639.74

504,482,075,328

35,325,414.08

81

C. Follow-up on BPK Audit Findings of FY 2019

i. Tindak Lanjut Sekretariat Jenderal

ii. Tindak Lanjut Ditjen. Sumber Daya Air

RINGKASAN TEMUAN BPK-RI

I. LHP Nomor 21b/LHP/XVll/09/2020 Tanggal 21 September 2020 mengenai Sistem Pengendalian Intern

1.1 Penyerapan Anggaran Accelerating Infrastructure Delivery through Better Engineering

Services TA 2019 dan Kumulatif Sampai dengan Original Closing Date Sangat Rendah

BPK merekomendasikan kepada Menteri PUPR melalui Sekretaris Jenderal Kementerian PUPR selaku Executing Agency, agar:

a. Bersama anggota Steering Committee lainnya untuk lebih optimal dalam melakukan koordinasi dan memberikan arahan kepada PCO, PMO, dan PIU selama pelaksanaan

kegiatan ESP;

b. Memberikan sanksi administratif kepada Ketua PCO yang kurang cermat dalam melakukan monitoring, evaluasi dan koordinasi atas pelaksanaan kegiatan ESP;

c. Memberikan sanksi administratif kepada Ketua PMO Ditjen BM, Ketua PMO Ditjen CK dan Ketua PMO Ditjen SDA dan para Ketua PIU terkait yang tidak cermat dalam melaksanakan

kegiatan sesuai dengan jadwal waktu yang telah ditetapkan dan dalam menyelesaikan

permasalahan yang terjadi pada saat penyusunan kontrak.

Atas rekomendasi BPK, Sekretaris Jenderal Kementerian PUPR selaku Executing Agency menyampaikan rencana aksi akan:

a. Melaksanakan rapat koordinasi secara berkala dengan PCO, PMO dan PIU selama pelaksanaan kegiatan ESP;

b. Memberikan teguran kepada Ketua PCO ESP terkait tindakan yang kurang cermat dalam

melakukan monitoring, evaluasi dan koordinasi atas pelaksanaan kegiatan ESP; c.Menyampaikan surat kepada Direktur Jenderal terkait untuk memberikan sanksi administratif

kepada PMO Ditjen BM, Ketua PMO Ditjen CK dan Ketua PMO Ditjen SDA dan para Ketua PIU terkait tindakan yang tidak cermat dalam melaksanakan kegiatan sesuai dengan jadwal

waktu yang telah ditetapkan dan dalam menyelesaikan permasalahan yang terjadi pada

saat penyusunan kontrak.

II. LHP Nomor 21c/LHP/XVll/09/2020 Tanggal 21 September 2020 mengenai Kepatuhan Terhadap Ketentuan Peraturan Perundang-Undangan

1.1 Penentuan Tanggal Berakhirnya Pelaksanaan Kegiatan-Kegiatan Proyek yang Melewati

Original Closing Date Sebelum Persetujuan Loan Extension ESP Terbit Tidak Sesuai

Ketentuan serta Terdapat Potensi Penambahan Biaya PMC sebagai Dampak Loan Extension Minimal Sebesar USD1,534,526.00 dan Rp29.103.613.739,00

BPK merekomendasikan kepada Menteri PUPR melalui Sekretaris Jenderal Kementerian

PUPR selaku Executing Agency agar memberikan sanksi administratif kepada Ketua PCO, para

Ketua PMO dan para Ketua PIU yang lemah dalam perencanaan dan belum optimal dalam pelaksanaan dan pengendalian kegiatan ESP.

Atas rekomendasi BPK, Sekretaris Jenderal Kementerian PUPR selaku Executing Agency

menyampaikan rencana aksi akan memberikan teguran kepada Ketua PCO terhadap lemahnya

proses perencanaan dan belum optimalnya pelaksanaan dan pengendalian kegiatan ESP, serta menyampaikan surat Direktur Jenderal terkait untuk memberikan sanksi administratif kepada

para Ketua PMO dan para Ketua PIU.

iii. Tindak Lanjut Ditjen. Bina Marga

NOTA DINAS Nomor : 229.1/ND/satkerPAP2PHLN/2020

Yth : Direktur Sistem dan Strategi Penyelenggaraan Jalan dan Jembatan Dari : Kepala/PPK Satker Pembinaan Administrasi dan Pelaksanaan

Pengendalian PHLN Hal : Penyampaian Tindak Lanjut terhadap Laporan Hasil Pemeriksaan atas

Laporan Keuangan Accelerating Infrastructure Delivery through Better Engineering Services Project (ESP) Loan ADB No.3455-INO Tahun Anggaran 2019

Tanggal : 30 November 2020

Menindaklanjuti Laporan Hasil Pemeriksaan atas Laporan Keuangan Accelerating Infrastructure Delivery through Better Engineering Services Project (ESP) Loan ADB No.3455-INO Tahun Anggaran 2019 Nomor : 21c/LHP/XVII/09/2020 Tanggal 21 September 2020 bersama ini kami kami sampaikan dengan hormat hal-hal tindak lanjut sebagai berikut :

1. Kami sudah mempertanggungjawabkan kelebihan pembayaran sesuai rekomendasi BPK dengan memperhitungkan kelebihan pembayaran dengan menyetorkan ke kas Negara (surat teguran ke konsultan dan konfirmasi setor dari konsultan terlampir).

2. Sehubungan dengan rekomendasi dari BPK untuk melakukan evaluasi atas syarat dan ketentuan yang diatur dalam kontrak terkait kewajaran nilai per diem allowance dalam pelaksanaan kontrak, kami akan mengacu pada aturan penggunaan international key expert yang sedang disusun oleh Biro Keuangan Kementerian PUPR. Selanjutnya hasil evaluasi tersebut akan dituangkan dalam bentuk amandemen kontrak.

Demikian disampaikan, atas perhatian dan kerjasamanya kami mengucapkan terima kasih.

Kepala Satuan Kerja

selaku Pejabat Pembuat Komitmen

Satker Pembinaan Administrasi dan Pelaksanaan Pengendalian PHLN

Vikka Vibriartzanthy, ST NIP. 19830222 200604 2 004

Tembusan :

1. Kasubdit Pengelolaan Pinjaman dan Hibah Luar Negeri (sebagai laporan); 2. Ketua Pelaksana Harian PMO ESP.

MINISTRY OF PUBLIC WORKS AND HOUSING D I R E C T O R A T E G E N E R A L O F H I G H W A Y S Project Management Consultant (PMC) Firm to Support the Directorate General of Highways

(DGH) With Implementation of the Accelerating Infrastructure Delivery

Trough Better Engineering Services Project (ESP), Under ADB Loan No. 3455-

INO

SMEC International Pty Ltd

in Sub-Consultancy with

PT. SMEC Denka Indonesia, PT. Amurwa International, PT. Lenggogeni and PT. Marga Graha Penta

Ref. No. : 5022164/RH/LTR/1005/11/20 Jakarta, 30th

November 2020

Classification : Regular

Status : As Requested

Attachment : 2 (two) documents

Attention to:

Mrs. Vikka Vibriartzanthy, ST

Pejabat Pembuat Komitmen

Ministry of Public Works and Housing,

Directorate General of Highways,

Satuan Kerja Pembinaan Administrasi dan Pelaksanaan

Pengendalian Pinjaman dan Hibah Luar Negeri,

Bina Marga Building 5th

Floor, Jl. Pattimura No. 20, Kebayoran Baru 12110,

Jakarta Selatan, Indonesia

Subject : Project Management Consultant (PMC) Firm to Support the Directorate General of

Highways (DGH) With Implementation of the Accelerating Infrastructure Delivery Trough

Better Engineering Services Project (ESP), Under ADB Loan No. 3455-INO

Contract No HK.02.03/SATKERPAP2PHLN/XII/225 dated 5th

December 2017

Response to Follow Up Action on the Audit Report (LHP) of BPK RI on Financial Statement of

Accelerating Infrastructure Delivery Through Better Engineering Services Project, ADB Loan

No. 3455-INO For Fiscal Year 2019

Dear Madam,

We refer to your letter with Ref. No. HL.02.02/SatkerPAP2PHLN/221.2 dated 18th November 2020

regarding Follow Up Action on the Audit Report (LHP) of BPK RI on Financial Statement of Accelerating

Infrastructure Delivery Through Better Engineering Services Project, ADB Loan No. 3455-INO For Fiscal Year

2019, we herewith to inform you that we have returned the overpayment of IDR 4,006,660.83 (four million

six thousand six hundred sixty and eighty three cents) to the State Treasury. The proof of refund as

attached in this letter for your reference.

We thank you for your kind attention and cooperation.

Sincerely yours,

Allan Tandiono

Regional Manager Indonesia

Number : HL.02.02/SatkerPAP2PHLN/221.2 Jakarta,18 November 2020 Classification : Urgent Attachment : 1 (one) document Subject : Follow Up on the Audit Report (LHP) of BPK

RI on Financial Statement of Accelerating Infrastructure Delivery Through Better Engineering Services Project, ADB Loan No.3455-INO for Fiscal Year 2019

To: SMEC International Pty Ltd in sub consultancy with PT. SMEC Denka Indonesia PT. Amurwa International PT. Lenggogeni PT. Marga Graha Penta

at Jakarta

Following up on the Audit Report (LHP) of BPK RI on Financial Statement of Accelerating

Infrastructure Delivery Through Better Engineering Services Project, ADB Loan No.3455-INO for

Fiscal Year 2019, we hereby instruct and warn the Consultant to account for the findings of an

overpayment of IDR 4,006,660.83 according to the BPK recommendation. The Consultant should

refund the amount of findings to the State Treasury and submit the evidence to us for verification

at the Inspectorate General.

Thank you for your kind attention and cooperation.

Yours Sincerely,

Vikka Vibriartzanthy, ST Head of Working Unit for Foreign Loan and

Grant Administration Management

Cc. :

1. Director of System and Strategy for Roads and Bridges Delivery (as report); 2. Head of Sub Directorate of Foreign Grants and Loan Management; 3. Head of PMO ESP.

iv. Tindak Lanjut Ditjen. Cipta Karya

82

D. Notes to the Statement of State-Owned Property (CaLBMN)

81

CATATAN ATAS LAPORAN BARANG MILIK

NEGARA ACCELERATING INFRASTRUCTURE

DELIVERY THROUGH BETTER ENGINEERING

SERVICES PROJECT (ESP) LOAN ADB NO:

3455-INO

PERIODE TAHUNAN TAHUN ANGGARAN 2020

I. Pendahuluan

1. Dasar Hukum

a. Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara;

b. Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara;

c. Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan

dan Tanggung Jawab Keuangan;

d. Peraturan Pemerintah Nomor 8 Tahun 2006 tentang Pelaporan Keuangan

dan Kinerja Instansi Pemerintah;

e. Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan;

f. Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang

Milik Negara/Daerah;

g. Keputusan Presiden Republik Indonesia Nomor 42 Tahun 2002 Tentang

Pedoman Pelaksanaan Anggaran Pendapatan dan Belanja Negara.

h. Peraturan Menteri Keuangan Republik Indonesia Nomor 96/PMK.06/2007

tentang Tata Cara Pelaksanaan Penggunaan, Pemanfaatan, Penghapusan dan

Pemindahtanganan Barang Milik Negara;

i. Peraturan Menteri Keuangan Republik Indonesia Nomor 171/PMK.05/2007

tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat;

j. Peraturan Menteri Keuangan Republik Indonesia Nomor 01/PMK.06/2013

sebagaimana telah diubah terakhir dengan PMK No. 90/PMK.06/2014 tentang

Penyusutan Barang Milik Negara Berupa Aset Tetap Pada Entitas Pemerintah

Pusat;

k. Peraturan Menteri Keuangan Republik Indonesia Nomor 29/PMK.06/2010

tentang Penggolongan dan Kodefikasi Barang Milik Negara, sebagaimana

telah diubah dengan Keputusan Menteri Keuangan Nomor 229/KM.6/2012;

l. Peraturan Menteri Keuangan Republik Indonesia Nomor 181/PMK.06/2016

82

tentang Penatausahaan Barang Milik Negara;

m. Keputusan Menteri Keuangan Republik Indonesia Nomor 385/KMK.06/2016

tentang Modul Rekonsiliasi Data Barang Milik Negara dan Pemutakhiran Data

Barang Milik Negara;

n. Peraturan Menteri Keuangan Republik Indonesia Nomor 118/PMK.06/2018

tentang Tata Cara Rekonsiliasi Barang Milik Negara Dalam Rangka

Penyusunan Laporan Keuangan Pemerintah Pusat.

2. Entitas Pelaporan

Sekretariat Jenderal selaku Executing Agency dari Accelerating Infrastructure

Delivery Through Better Engineering Services Project (ESP) Loan ADB No:

3455-INO berkewajiban untuk menyusun Catatan Atas Laporan Barang Milik

Negara Loan ADB No: 3455-INO.

3. Periode Laporan

Laporan Barang Milik Negara yang disajikan merupakan Laporan Barang

Milik Negara Periode Tahunan, Tahun Anggaran 2020 yang berakhir pada 31

Desember 2020.

II. Kebijakan Penatausahaan Barang Milik Negara

1. Kapitalisasi

Penyusunan dan penyajian Catatan Atas Laporan Barang Milik Negara Loan ADB

No: 3455- INO tahun 2020 ini telah mengacu pada Standar Akuntansi

Pemerintahan (SAP) yang telah ditetapkan dengan Peraturan Pemerintah Nomor 71

Tahun 2010 tentang Standar Akuntansi Pemerintahan. Disamping itu, dalam

penyusunannya telah diterapkan kaidah-kaidah pengelolaan keuangan yang sehat

di lingkungan pemerintahan.

Aset tetap mencakup seluruh aset berwujud yang dimanfaatkan oleh pemerintah

maupun untuk kepentingan publik yang mempunyai masa manfaat lebih dari satu

tahun. Aset tetap dilaporkan pada neraca berdasarkan harga perolehan atau harga

wajar. Pengakuan aset tetap didasarkan pada nilai satuan minimum kapitalisasi

sebagai berikut:

1. Pengeluaran untuk per satuan peralatan dan mesin dan peralatan olah raga yang

nilainya sama dengan atau lebih dari Rp1.000.000,00 (satu juta rupiah);

2. Pengeluaran untuk gedung dan bangunan yang nilainya sama dengan atau lebih

dari Rp25.000.000,00 (dua puluh lima juta rupiah);

83

3. Pengeluaran yang tidak tercakup dalam batasan nilai minimum kapitalisasi

tersebut di atas, diperlakukan sebagai biaya kecuali pengeluaran untuk tanah,

jalan/irigasi/jaringan, dan aset tetap lainnya berupa koleksi perpustakaan dan

barang bercorak kesenian.

2. Penyusutan Aset Tetap

Penyusunan Laporan BMN Tahun Anggaran 2020, sudah menerapkan penyusutan

Barang Milik Negara berupa Aset Tetap dengan berpedoman pada Peraturan

Menteri Keuangan Nomor 1/PMK/.06/2013 tentang Penyusutan Barang Milik

Negara Berupa Aset Tetap Pada Entitas Pemerintah Pusat. Penyusutan Aset Tetap

adalah penyesuaian nilai sehubungan dengan penurunan kapasitas dan manfaat dari

suatu aset tetap dengan beberapa ketentuan dasar sebagai berikut:

1. Penyusutan aset tetap tidak dilakukan terhadap Tanah, Konstruksi Dalam

Pengerjaaan (KDP) dan Asset Tetap yang dinyatakan hilang berdasarkan

dokumen sumber sah atau dalam kondisi rusak berat dan/atau usang yang telah

diusulkan kepada Pengelola Barang untuk dilakukan penghapusan.

2. Nilai yang disusutkan pertama kali adalah nilai yang tercatat dalam pembukuan

per 31 Desember 2012 untuk asset tetap yang diperoleh sampai dengan 31

Desember 2012. Sedangkan untuk asset tetap yang diperoleh setelah 31

Desember 2012, nilai yang disusutkan adalah berdasarkan nilai perolehan.

3. Penghitungan dan pencatatan Penyusutan Aset tetap dilakukan setiap akhir

semester tanpa memperhitungkan adanya nilai residu.

4. Penyusutan Asset Tetap dilakukan dengan menggunakan metode garis lurus

yaitu dengan mengalokasikan nilai yang dapat disusutkan dari Aset Tetap

secara merata setiap semester selama Masa Manfaat.

5. Masa Manfaat Aset Tetap masih berpedoman pada Keputusan Menteri

Keuangan Nomor 295/KM.06/2019 tentang Tabel Masa Manfaat Dalam

Rangka Penyusutan Barang Milik Negara berupa Aset Tetap pada Entitas

Pemerintah Pusat. Secara umum tabel masa manfaat tersebut adalah sebagai

berikut.

84

Kelompok Aset Tetap Masa Manfaat

Peralatan dan Mesin 2 s.d 20 tahun

Gedung dan Bangunan 10 s.d 50 tahun

Jalan, Irigasi, dan Jaringan 5 s.d 40 tahun

Aset Tetap Lainnya (Alat musik modern) 4 tahun

III. Pendekatan Penyusunan Laporan

Catatan atas Laporan Barang Milik Negara pada Accelerating Infrastructure

Delivery Through Better Engineering Services Project (ESP) Loan ADB No:

3455- INO Periode Tahun Anggaran 2020 merupakan laporan yang mencakup

seluruh aspek BMN yang ditatausahakan dan dikelola oleh Sekretariat Jenderal

Kementerian PUPR selaku Executing Agency. Nilai BMN gabungan

(intrakomptabel dan ekstrakomptabel) yang disajikan pada periode Tahun

Anggaran 2020 ini adalah sebesar Rp334.021.264.621,00 (Tiga Ratus Tiga

Puluh Empat Milyar Dua Puluh Satu Juta Dua Ratus Enam Puluh Empat Ribu

Enam Ratus Dua Puluh Satu Rupiah). Nilai BMN per 1 Januari 2020 sebesar

Rp110.980.148.931,00 (Seratus Sepuluh Milyar Sembilan Ratus Delapan

Puluh Juta Seratus Empat Puluh Delapan Ribu Sembilan Ratus Tiga Puluh

Satu Rupiah) dan terdapat mutase tambah sebesar Rp223.041.115.690,00 (Dua

Ratus Dua Puluh Tiga Milyar Empat Puluh Satu Juta Seratus Limabelas Ribu

Enam Ratus Sembilan Puluh Rupiah), dan mutasi kurang sebesar Rp0,00 (Nol

Rupiah) pada periode Tahun Anggaran 2020.

Nilai mutasi BMN tersebut berasal dari transaksi keuangan dan non keuangan.

Mutasi BMN yang berasal dari transaksi keuangan merupakan penambahan nilai

BMN yang berasal dari perolehan dan/atau penambahan BMN yang berasal dari

pembiayaan APBN selama periode tahun berjalan, sedangkan transaksi non

keuangan merupakan transaksi penambahan dan/atau pengurangan atas BMN

yang berasal dari pembiayaan selain APBN periode tahun berjalan.

Laporan ini terdiri atas:

1. Neraca;

2. Laporan Aset Tetap (Intra, Ekstra dan Gabungan);

3. Laporan Konstruksi Dalam Pengerjaan (KDP);

85

4. Laporan Aset Tak Berwujud dalam Pengerjaan (ATBDP);

5. Catatan atas Laporan Barang Milik Negara;

IV. Ringkasan Barang Milik Negara Per 31 Desember 2020

1. Saldo Awal Tahunan Tahun Anggaran 2020

Nilai BMN per 01 Januari 2020 berdasarkan laporan keuangan konsolidasi

sebesar Rp110.980.148.931,00 (Seratus Sepuluh Milyar Sembilan Ratus Delapan

Puluh Juta Seratus Empat Puluh Delapan Ribu Sembilan Ratus Tiga Puluh Satu

Rupiah) yang terdiri atas nilai BMN intrakomptabel (nilai BMN yang disajikan

dalam Neraca) sebesar Rp110.980.148.931,00 (Seratus Sepuluh Milyar Sembilan

Ratus Delapan Puluh Juta Seratus Empat Puluh Delapan Ribu Sembilan Ratus

Tiga Puluh Satu Rupiah) dan nilai BMN ekstrakomptabel sebesar Rp0,00 (Nol

Rupiah).

2. Ringkasan Mutasi Barang Milik Negara Tahunan Tahun Anggaran 2020 Mutasi

BMN Per Tahunan Tahun Anggaran 2020 adalah sebagai berikut:

a. Peralatan dan Mesin

Saldo Peralatan dan Mesin per 31 Desember 2020 adalah sebesar

Rp29.941.667,00 (Dua Puluh Sembilan Juta Sembilan Ratus Empat Puluh Satu

Ribu Enam Ratus Enam Puluh Tujuh Rupiah), mutasi tambah sebesar

Rp29.941.667,00 (Dua Puluh Sembilan Juta Sembilan Ratus Empat Puluh Satu

Ribu Enam Ratus Enam Puluh Tujuh Rupiah), dan mutasi kurang sebesar Rp0,00

(Nol Rupiah).

Mutasi Tambah Peralatn dan Mesin meliputi:

Uraian Jenis Transaksi Nilai (Rp.)

Perolehan/Penambahan Peralatan dan Mesin

Akumulasi Penyusutan

32.200.000,00

(2.258.333,00)

TOTAL 29.941.667,00

b. Konstruksi Dalam Pengerjaan (KDP)

Saldo KDP per 31 Desember 2020 adalah sebesar sebesar Rp

295.098.054.556,00 (Dua Ratus Sembilan Puluh Lima Milyar Sembilan Puluh

86

Delapan Juta Lima Puluh Empat Ribu Lima Ratus Lima Puluh Enam Rupiah).

Jumlah tersebut terdiri atas saldo awal sebesar Rp110.980.148.931,00 (Seratus

Sepuluh Milyar Sembilan Ratus Delapan Puluh Juta Seratus Empat Puluh

Delapan Ribu Sembilan Ratus Tiga Puluh Satu Rupiah), mutasi tambah sebesar

Rp184.117.905.625,00 (Seratus Delapan Puluh Empat Milyar Seratus

Tujuhbelas Juta Sembilan Ratus Lima Ribu Enam Ratus Dua Puluh Lima

Rupiah), dan mutasi kurang sebesar Rp0,00 (Nol Rupiah).

Mutasi tambah Rp184.117.905.625,00 (Seratus Delapan Puluh Empat Milyar

Seratus Tujuhbelas Juta Sembilan Ratus Lima Ribu Enam Ratus Dua Puluh

Lima Rupiah), berasal dari perolehan/penambahan KDP sebesar

Rp184.117.905.625,00 (Seratus Delapan Puluh Empat Milyar Seratus Tujuhbelas

Juta Sembilan Ratus Lima Ribu Enam Ratus Dua Puluh Lima Rupiah ),

Mutasi Tambah KDP meliputi:

Uraian Jenis Transaksi Nilai (Rp.)

Perolehan/Penambahan KDP

184.117.905.625,00

TOTAL 184.117.905.625,00

Mutasi kurang sebesar Rp0,00 (Nol Rupiah)

c. Aset Tidak Berwujud (ATB)

Saldo ATB per 31 Desember 2020 adalah sebesar Rp38.893.268.398,00 (Tiga

Puluh Delapan Milyar Delapan Ratus Sembilan Puluh Tiga Juta Dua Ratus

Enam Puluh Delapan Ribu Tiga Ratus Sembilan Puluh Delapan Rupiah).

Jumlah tersebut terdiri atas saldo awal sebesar Rp0,00 (Nol Rupiah), mutasi

tambah sebesar Rp38.893.268.398,00 (Tiga Puluh Delapan Milyar Delapan

Ratus Sembilan Puluh Tiga Juta Dua Ratus Enam Puluh Delapan Ribu Tiga

Ratus Sembilan Puluh Delapan Rupiah) dan mutasi kurang sebesar Rp0,00 (Nol

Rupiah).

Mutasi tambah Rp38.893.268.398,00 (Tiga Puluh Delapan Milyar Delapan

Ratus Sembilan Puluh Tiga Juta Dua Ratus Enam Puluh Delapan Ribu Tiga

87

Ratus Sembilan Puluh Delapan Rupiah), berasal dari Reklasifikasi KDP ke

ATB sebesar Rp38.893.268.398,00 (Tiga Puluh Delapan Milyar Delapan Ratus

Sembilan Puluh Tiga Juta Dua Ratus Enam Puluh Delapan Ribu Tiga Ratus

Sembilan Puluh Delapan Rupiah),

Mutasi Tambah APB meliputi:

Uraian Jenis Transaksi Nilai (Rp.)

Perolehan/Penambahan ATB

38.893.268.398,00

TOTAL 38.893.268.398,00

Mutasi kurang sebesar Rp0,00 (Nol Rupiah)

3. Barang Milik Negara Per 31 Desember 2020 Per Akun Neraca

Nilai BMN Per 31 Desember 2020 adalah sebesar sebesar

Rp334.021.264.621,00 (Tiga Ratus Tiga Puluh Empat Milyar Dua Puluh Satu

Juta Dua Ratus Enam Puluh Empat Ribu Enam Ratus Dua Puluh Satu Rupiah),

nilai BMN tersebut disajikan berdasarkan klasifikasi pos perkiraan Neraca yaitu

Aset Tetap, dan Aset Lainnya.

Penyajian nilai BMN dalam pos Perkiraan Neraca tersebut dengan rincian

sebagai berikut:

88

E. Extension of ESP Loan Closing Date Loan ADB No.3455-INO

92

F. Recapitulation of Assets purchased in the Contract of ESP

Consulting Services Loan ADB No. 3455-INO

90

List Assets of PMC DGWR

Name of Equipment Quantity Unit Price (IDR)

Total Price (IDR)

Personal Computer 1 14.779.000 14.779.000

Printer Ink Jet 1 2.715.000 2.715.000

Printer Laser Jet 1 1.230.000 1.230.000

Tinta Printer Black/Cyan/Magenta/Yellow 1 288.000 288.000

Scanner 1 15.700.000 15.700.000

Laptop 2 16.750.000 33.500.000

SSD untuk PC 1 4.525.000 4.525.000

Kabel Data SATA standard 1 6.000 6.000

Portable SSD 1 5.445.455 5.445.455

Blue Tooth Dongle 4.0 1 50.000 50.000

USB Hub 4 Port 1 50.000 50.000

Total 78.288.455

List Assets of PPC Seluna – Directorate River & Coastal, DGWR

Name of Equipment Quantity Unit Price (IDR)

Total Price (IDR)

finger print attendance machines 1 2.129.000 2.129.000

PC Computers 2 14.000.000 28.000.000

PC Computers 2 13.700.000 27.400.000

multimedia projectors 1 6.470.000 6.470.000

Drone 1 27.500.000 27.500.000

external hardisk on 2 TB 1 1.150.000 1.150.000

Total 92.649.000

List Assets of PPC Belawan – Directorate River & Coastal, DGWR

Name of Equipment Quantity Unit Price (IDR)

Total Price (IDR)

PC Computers 2 14.100.000 28.200.000

PC Computers 2 15.000.000 30.000.000

Finger Print Attendance Machines 2 1.700.000 3.400.000

A4 Laser Jet Printer 2 3.670.000 7.340.000

External Hard Disk 3 1.250.000 3.750.000

Total 72.690.000

List Assets of PPC Jragung – Directorate Dams & Lakes, DGWR

Name of Equipment Quantity Unit Price (IDR)

Total Price (IDR)

Meja Kerja Direktur UOD-8076 Uk. 160x75x75

1 1.730.000 1.730.000

Meja Kerja UOD 8072 + Laci UNO UFD 8173 Uk. 120x75x75

13 2.440.000 31.720.000

Meja Kerja UNO UOD-2062 Uk. 120x75x75 4 2.000.000 8.000.000

Meja Kerja Expo MTM-3001 Uk. 120x60x75 4 1.040.000 4.160.000

Meja Samping UNO URC-8378 1 2.060.000 2.060.000

Kursi Chairman SC-1409 14 1.150.000 16.100.000

Kursi Chairman VC--1 WXP 6 850.000 5.100.000

Kursi Savello Russo V 2 1.050.000 2.100.000

Lemari Besi Disax SC-311 2 2.300.000 4.600.000

Total 75.570.000

91

List Assets of PPC RWS – Directorate Groundwater and Raw Water. DGWR

Name of Equipment Quantity Unit Price (IDR)

Total Price (IDR)

Digital Camera (Pocket Camera) 4 3.025.000 12.100.000

GPS 4 4.050.000 16.200.000

Ext. Hard disk 4 TB 2 2.100.000 4.200.000

Total 32.500.000

List Assets of PMC DGH

Name of Asset Quantity Unit Unit Price

(IDR)

Total Price

(IDR)

Notebook Computer (the

minimum specification is

Intel Core i7), include OS

and MS Office

5 Unit 16.420.000 82.100.000

Notebook Computer (the

minimum specification is

Intel Core i7), include OS

and MS Office for MIS/GIS

Specialist

1 Unit 22.350.000 22.350.000

Desktop Computer (the

minimum specification is

Intel Core i7, High

Performance for AutoCAD),

include OS and MS Office

1 Unit 19.280.000 19.280.000

Uniterrupted Power

Supplier (Backup Battery-

1400VA) APC BX1400U-MS

5 Unit 1.910.000 9.550.000

Printer (Black & White) A4

EPSON Printer [M200]

2 Unit 2.280.000 4.560.000

Multimedia Projector with

Screen Epson ( EB-X450 )

1 Unit 7.420.000 7.420.000

A4 Scanner (BROTHER

Scanner [ADS-1100W])

1 Unit 3.780.000 3.780.000

Digital Camera CANON EOS

1300D Kit

1 Unit 4.910.000 4.910.000

Digital Camera (Pocket) 2 Unit 3.000.000 6.000.000

Handy cam SONY 2 Unit 2.450.000 4.900.000

92

Name of Asset Quantity Unit Unit Price

(IDR)

Total Price

(IDR)

Camcorder HD HDR-CX405

Electronic White Board

PLUS N-204

1 Set 21.700.000 21.700.000

Mouse Wireless (Logitech

M238)

11 Unit 170.000 1.870.000

Phone Headset Digital

Panasonic KXT 7730

1 Unit 865.000 865.000

Phone Headset Analog

Panasonic KX-T505

3 Unit 160.000 480.000

PABX Panasonic KX-TES824

(8 ext.), including

peripheral

1 Set 3.625.000 3.625.000

LAN installation 1 LS 7.750.000 7.750.000

Electrical Installation 1 LS 2.893.000 2.893.000

Binding Machine (plastic &

wire) GEMET 602 D

1 Unit 4.330.000 4.330.000

Finger Print Innovation

F300N

1 Unit 3.775.000 3.775.000

Shredder Machine

(GEMET_320C_B)

1 Unit 2.120.000 2.120.000

Desk with Partition (1

group for 4 pax)

5 Set 21.486.585 107.432.925

Desk with Partition (1

group for 2 pax)

1 Set 13.802.913 13.802.913

Desk for TL, Co TL and

Binding Documents (150

cm x 80 cm)

3 Set 3.911.600 11.734.800

Meeting Table (240 cm x

120 cm)

1 Set 1.520.000 1.520.000

Table for Printer (160 cm x

80 cm)

1 Set 4.315.000 4.315.000

Chair 35 Unit 1.090.909 38.181.818

93

Name of Asset Quantity Unit Unit Price

(IDR)

Total Price

(IDR)

Book Shelves (133 cm x 50

cm x 200 cm) for in front of

storage room

1 Set 12.529.000 12.529.000

Book Shelves With Glass

(133 cm x 50 cm x 200 cm)

for TL & DTL room

2 Set 12.529.000 25.058.000

Bookshelves With Glass for

File Library room (80 cm x

50 cm x 200 cm)

5 Set 6.592.000 32.960.000

Bookshelves With Glass for

File Library room (70 cm x

50 cm x 200 cm)

5 Set 6.458.000 32.290.000

Book Shelves With Glass

(80 cm x 40 cm x 130 cm)

3 Set 840.000 2.520.000

Carpet, including

installation

170 m2 165.000 28.050.000

Vertical Blind, including

installation

38,87 m2 197.440 7.674.474

AutoCAD (1 year

subscription)

1 License 15.760.000 15.760.000

Adobe Acrobat Pro (life

time)

1 Each 6.200.000 6.200.000

Anti Virus - Internet

Security (1 for 3 users per

year)

2 License 290.000 580.000

Anti Virus - Internet

Security (1 for 3 users per

year)

14 License 290.000 4.060.000

Adobe Photoshop (1 year

subscription)

1 License 5.790.000 5.790.000

Notebook Computer

(minimum specification is

Intel Core i5), include OS

and MS Office

10 Unit 14.600.000 146.000.000

94

Name of Asset Quantity Unit Unit Price

(IDR)

Total Price

(IDR)

Desktop Computer (the

minimum specification is

Intel Core i5), include OS

and MS Office

4 Unit 12.450.000 49.800.000

Printer (Colour) A4 EPSON

Printer [L405]

1 Unit 2.630.000 2.630.000

Printer (Colour) A3 HP

LaserJet Enterprise 700

M712n [CF235A]

1 Unit 22.200.000 22.200.000

Wireless Router (Linksys

AC2400, E8350-AP)

1 Unit 4.000.000 4.000.000

Safe Deposit Box Daichiban

CB 65

1 Set 825.000 825.000

MS Project Professional

2016 (life time)

2 Each 14.700.000 29.400.000

GIS (including extension

tracking analyst)

1 Package 87.510.000 87.510.000

Microsoft Visio

Professional 2016 Single

OLP NL (P/N: D87-07284)

2 Each 7.600.000 15.200.000

External Hard Disk 4T WD 1 Unit 1.720.000 1.720.000

Autodesk Product:

Architecture Engineering &

Construction Collection IC

Commercial New Single-

user ELD Annual

Subscription 1 Year

1 Unit 31.000.000 31.000.000

Total 955.001.930

List Assets of PMC DGHS

Name of Asset Quantity Unit Unit Price

(IDR) Total Price

(IDR)

PC Lenovo Idea Centre All In One Ic 520-Ogid 6 UNIT

8.350.000

50.100.000

PC Lenovo Idea Centre All In One Ic 520-Ogid 3 UNIT

8.350.000

25.050.000

PC Lenovo Idea Centre All In One Ic 520-Ogid 5 UNIT

8.350.000

41.750.000

95

Name of Asset Quantity Unit Unit Price

(IDR) Total Price

(IDR)

PC Lenovo Idea Centre All In One Ic 520-Ogid 6 UNIT

8.350.000

50.100.000

Notebook Hp Pavillion 5 UNIT

15.050.000

75.250.000

Printer Hp Laserjet Pro Cp5225dn A3 Color 1 UNIT

25.100.000

25.100.000

Printer Hp Laserjet Pro Cp5225dn A3 Color 1 UNIT

25.100.000

25.100.000

Printer Hp Laserjet Pro M102a 3 UNIT

4.000.000

12.000.000

Printer Hp Laserjet Pro M102a 5 UNIT

4.000.000

20.000.000

Scanner A3 (Opticslim 1180) 1 UNIT

12.000.000

12.000.000

Scanner Brother Ads 110w 1 UNIT

6.125.000

6.125.000

Docucentre V 2060 Cps 1 UNIT

50.056.000

50.056.000

Infocus In224 1 UNIT

8.800.000

8.800.000

Microsoft Windows Home 10 Original 6 PCS

1.550.000

9.300.000

Microsoft Windows Home 10 Original 3 PCS

1.550.000

4.650.000

Microsoft Windows Home 10 Original 5 PCS

1.550.000

7.750.000

Microsoft Office Professional Plus Original 5 PCS

1.500.000

7.500.000

Microsoft Windows Home 10 Original 6 PCS

1.550.000

9.300.000

Meja Rapat Uk. 240 X 120 X 75 2 BH

1.688.000

3.376.000

Kursi Chairman Hydraulic Hitam Kain 30 BH

436.000

13.080.000

Meja Kantor Uk. 74 X 120 X 75 15 BH

999.000

14.985.000

Lemari 2 Pintu Panel 1 BH

1.520.000

1.520.000

Indoor Ac Mitsubishi 1pk Indmshk 10van1 5 UNIT

4.050.000

20.250.000

Indoor Ac Mitsubishi 2pk Indmshk 18van1 3 UNIT

6.600.000

19.800.000

Kursi Tamu 1 SET

15.000.000

15.000.000

Filling Cabinet 4 BH

2.980.000

11.920.000

Kursi Kerja 30 BH

900.000

27.000.000

Apar / Fire Extinguisher 3,5 Kg Abc Viking Av 35p Dry Chemical Powder

1 BH

595.000

595.000

Paper Cutter Pemotong Kertas 1 BH

235.500

235.500

Combo Stapler 1 BH

195.700

195.700

Best Quality Flipchart Uk. 70 X 100 Cm 2 UNIT 1.500.000 3.000.000

-Emergency Lamp 2 BH 435.000 870.000

Camera Digital (Nikon Coolpix L320) 2 UNIT 3.900.000 7.800.000

Handycam (Sony Hdr-Pj410) 2 UNIT 4.150.000 8.300.000

Tape Recorder (Sony Voice Recorder) 2 UNIT 1.800.000 3.600.000

Samsung Smart Tv Led 43 Inch 1 UNIT 7.500.000 7.500.000

Plus Copyboard 1 UNIT 25.000.000 25.000.000

Hdmi cable 15 MTR 82.500 1.237.500

External Hardisk 2tb Seagate 3 BH 1.210.000 3.630.000

96

Name of Asset Quantity Unit Unit Price

(IDR) Total Price

(IDR)

Stabilizer 2 UNIT 1.350.000 2.700.000

Garmin Gpsmap 62sc 2 UNIT 5.300.000 10.600.000

Pc Internal Server Hpe Proliant Ml110g10-452 (Xeon S4110, 16gb, 1tb)

1 BH 35.000.000 35.000.000

Kursi Chairman Hydraulic Hitam Kain 5 BH 436.000 2.180.000

Meja Kantor Uk. 74 X 120 X 75 5 BH 999.000 4.995.000

Laptop 5 UNIT 15.050.000 75.250.000

Lcd 1 UNIT 8.800.000 8.800.000

Total

768.350.700

List Assets of PPC Pontianak – DGHS

Name of Asset Quantity Unit Unit Price (IDR) Total Price (IDR)

Data Basis Technology-

Printer Epson L1300 1 Unit 6.000.000,00 6.000.000,00

General MT15 Chery

Orange Meja Tulis 1/2 Biro 12 Set 285.000,00 3.420.000,00

Kursi Susun Pegasus Biru 12 Buah 280.000,00 3.360.000,00

Uno Meja Rapat UCT1733

UK 240X120 1 Unit 1.635.000,00 1.635.000,00

Apar ABC Powder Cap

2.5Kg Merk ZEKI 1 Unit 1.080.000,00 1.080.000,00

Total

15.495.000,00

List Assets of PPC Semarang – DGHS

Name of Asset Quantity Unit Unit Price (IDR) Total Price (IDR)

Meja Kerja Staff Laci

(120x60x75) 10 unit 998.000 9.980.000

Meja Kerja Team Leader

(140x70x75) 4 unit 1.594.000 6.376.000

Kursi kerja staff dan TA 20 unit 748.000 14.960.000

Kursi kerja team leader 4 unit 1.265.000 5.060.000

Meja rapat oval

(240x120x75) 1 unit 2.302.000 2.302.000

97

Name of Asset Quantity Unit Unit Price (IDR) Total Price (IDR)

Meja rapat kotak 180 5 unit 1.425.000 7.125.000

Kursi rapat hexo 15 unit 349.000 5.235.000

Whiteboard 2 unit 1.117.000 2.234.000

Printer HP InkTank

Wireless 415 1 unit 2.500.000 2.500.000

Infocus IN144+ Bracket 1 unit 5.550.000 5.550.000

Printer InkTank Wireless

L1455 1 unit 10.750.000 10.750.000

Laptop HP 14s-DK0073AU 3 unit 3.875.000 11.625.000

PC Desktop Custom 2 unit 14.450.000 28.900.000

HDD External 2TB 1 unit 2.900.000 2.900.000

Total 115.497.000

List Assets of PPC Mataram – DGHS

Name of Asset Quantity Unit Unit Price (IDR) Total Price (IDR)

Meja kerja 1/2 biru Lokal 5 unit 750.000 3.750.000

Kursi kerja Calista 19 unit 250.000 4.750.000

Laptop HP 145-DK0024AU 4 unit 4.800.000 19.200.000

AC 1/2 PK LG T-06EV 1 unit 4.050.000 4.050.000

AC 1 PK LG T-10EV 3 unit 4.250.000 12.750.000

AC 1 1/2 PK LG T-12EV 1 unit 4.800.000 4.800.000

Printer Epson L3150 1 unit 2.900.000 2.900.000

Meja rapat 1 unit 3.250.000 3.250.000

Meja kerja 1 biru activ 3 unit 1.500.000 4.500.000

Meja kerja 1/2 biru Gstar 5 unit 400.000 2.000.000

Kursi Wilfile 4 unit 700.000 2.800.000

Lemari arsip besi sliding 1 unit 3.250.000 3.250.000

98

Name of Asset Quantity Unit Unit Price (IDR) Total Price (IDR)

Printer Epson L1300 1 unit 5.950.000 5.950.000

CPU Custom built 2 unit 15.965.000 31.930.000

Laptop HP 145-DK0024AU 1 unit 4.750.000 4.750.000

Garmin GPS Etrex10 1 unit 1.600.000 1.600.000

UPS ICA CE1200 2 unit 1.260.000 2.520.000

Wireless adapter 2 unit 100.000 200.000

LCD Proyektor EPSON EB-

X450 1 unit 6.280.000 6.280.000

Screen Tripod 70" 1 unit 1.400.000 1.400.000

Total 122.630.000

List Assets of PPC Polewali Mandar – DGHS

Name of Asset Quantity Unit Unit Price (IDR) Total Price (IDR)

MEJA RAPAT 1 UNIT 2.500.000 2.500.000

MEJA KERJA 4 UNIT 900.000 3.600.000

KURSI KERJA 4 UNIT 500.000 2.000.000

KURSI BIASA 12 UNIT 350.000 4.200.000

PROYEKTOR 1 UNIT 5.050.000 5.050.000

LAYAR PROYEKTOR 70 1 UNIT 600.000 600.000

UPS IMFORCE 650 VA 1 UNIT 650.000 650.000

PC AID DUAL CORE 1 UNIT 5.400.000 5.400.000

PRINTER F4 1 UNIT 3.900.000 3.900.000

JAM DINDING STANDAR 2 UNIT 110.000 220.000

PAPAN TULIS 90X60 CM 1 UNIT 180.000 180.000

MEJA KERJA 2 UNIT 900.000 1.800.000

LEMARI ARSIP 1 UNIT 2.500.000 2.500.000

AIR CONDITIONER (AC) 3 UNIT 5.500.000 16.500.000

99

Name of Asset Quantity Unit Unit Price (IDR) Total Price (IDR)

GORDEN UKURAN 1X1 M 2 UNIT 250.000 500.000

LAPTOP CORE I3 1 UNIT 6.900.000 6.900.000

LAPTOP CORE I5 1 UNIT 8.700.000 8.700.000

PRINTER A3 1 UNIT 5.950.000 5.950.000

DISPENSER & PERALATAN

TABLESET LAINNYA 1.052.000 1.052.000

Total 72.202.000