Audited Financial Statements For the Year Ended June 30, 2007
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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
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
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.
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.
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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);
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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);
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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:
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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
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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
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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
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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