PTPN III (PERSERO) MEDAN LAPORAN LABA RUGI TAHUN : 2003, 2004, 2005 (DALAM RUPIAH) 2003 2004 2005 PENJUALAN BERSIH 1,670,535,109,393 2,150,168,626,742 2,334,949,124,465 BEBAN POKOK PENJUALAN (953,580,400,342) (1,180,971,327,305) (1,468,518,121,461) LABA KOTOR 716,954,709,051 969,197,299,437 866,431,003,004 BEBAN USAHA Beban Pemasaran dan Penjualan (51,158,839,244) (43,765,966,872) (45,285,831,395) Beban Umum dan Administrasi (376,223,271,412) (471,739,339,251) (403,592,313,484) Jumlah Beban Usaha (427,382,110,656) (515,505,306,123) (448,878,144,879) LABA USAHA 289,572,598,395 453,691,993,314 417,552,858,125 PENDAPATAN (BEBAN) LAIN-LAIN Penghasilan Lain-lain - - 70,822,195,602 Penghasilan Bunga 2,333,105,842 10,558,064,300 7,758,762,727 Laba selisih kurs - 3,547,247,405 4,178,386,847 Rugi selisih kurs (758,896,572) - - Beban lain-lain (25,764,516,384) (41,594,254,995) (73,158,926,818) Beban Bunga (48,000,872,584) (25,220,060,455) (12,719,011,280) Program Kepedulian Sosial (268,387,478) (1,382,480,152) (2,210,667,491) Denda Dividen (238,284,706) - - Beban pelepasan penyertaan saham perusahaan asosiasi (14,709,642,755) - - Piutang tak tertagih - - (61,653,937) Jumlah Penghasilan (Beban) Lain-lain (87,407,494,637) (54,091,483,897) (5,390,914,350) LABA SEBELUM BAGIAN LABA (RUGI) PERUSAHAAN ASOSIASI 202,165,103,758 399,600,509,417 412,161,943,775 BAGIAN LABA (RUGI) PERUSAHAAN ASOSIASI 3,695,312,081 5,667,987,178 (5,779,399,809) LABA SEBELUM PAJAK PENGHASILAN 205,860,415,839 405,268,496,595 406,382,543,966 BEBAN PAJAK PENGHASILAN PERIODE BERJALAN *Beban pajak kini (56,990,576,120) (112,110,839,611) (119,228,030,300) *Beban pajak tangguhan (13,446,271,763) (13,663,176,625) (9,239,209,180) Jumlah Beban Pajak Penghasilan Periode Berjalan (70,436,847,883) (125,774,016,236) (128,467,239,480) LABA BERSIH 135,423,567,956 279,494,480,359 277,915,304,486
PTPN III (PERSERO) MEDAN NERACA PER, 31-12-2003, 31-12-2004, 31-12-2005 (DALAM RUPIAH) AKTIVA AKTIVA LANCAR 2003 2004 2005 Kas dan Setara Kas 115,065,069,689 332,535,638,743 157,206,391,642 Investasi Jk. Pendek 247,349,409 278,162,768 166,165,973 Piutang Usaha *Pihak yang mempunyai hubungan istimewa - - - *Pihak ketiga 76,290,785,987 28,107,903,368 62,148,099,094 Piutang Lain-lain 10,029,394,818 19,969,677,835 29,498,504,619 Persediaan 147,288,053,781 139,510,606,860 117,012,293,754 Pajak dibayar dimuka 6,100,740,923 19,640,647,230 31,471,753,167 Biaya dibayar dimuka 20,295,807,702 48,569,988,050 30,146,803,196 Aktiva Lancar Lain-lain 1,164,689,356 1,738,464,909 4,024,739,995 Jumlah Aktiva Lancar 376,481,891,665 590,351,089,763 431,674,751,440 AKTIVA TIDAK LANCAR Piutang Hubungan Istimewa 12,945,414,965 17,074,584,312 11,760,210,685 Investasi pada Perusahaan Asosiasi 43,564,054,339 52,885,915,517 71,722,122,597 Investasi Jk. Panjang Lain 546,990,000 546,990,000 546,990,000 Tanaman Perkebunan *Tanaman Telah Menghasilkan 398,343,115,449 449,581,971,650 545,465,693,952 *Tanaman Belum Menghasilkan 406,921,616,370 542,763,251,120 775,964,813,807 Aktiva Tetap 414,036,692,040 459,027,932,642 532,928,591,855 Aktiva Lain-lain 38,473,580,112 40,604,485,896 44,727,151,521 Jumlah Aktiva Tidak Lancar 1,314,831,463,275 1,562,485,131,137 1,983,115,574,417 JUMLAH AKTIVA 1,691,313,354,940 2,152,836,220,900 2,414,790,325,857 KEWAJIBAN DAN EKUITAS KEWAJIBAN LANCAR Pinjaman Jk. Pendek 63,500,000,000 5,500,000,000 50,000,000,000 Hutang Usaha *Pihak ketiga 85,604,070,315 170,716,590,751 209,801,965,987 *Pihak yang mempunyai hubungan istimewa 1,133,886,931 2,957,356,576 13,566,910,861
Hutang Pajak 37,697,971,549 73,767,731,059 49,294,585,078 Biaya yang masih harus dibayar 85,467,972,270 193,913,804,997 183,707,671,923 Pendapatan diterima dimuka 24,491,246,310 32,540,531,441 16,406,769,229 Bagian Kewajiban Jk.Panjang yang akan jatuh tempo dalam waktu 1 tahun 43,160,662,416 36,555,215,139 29,931,593,139 Kewajiban Lancar Lain-lain 13,008,976,171 8,796,621,990 15,326,918,711 Jumlah Kewajiban Lancar 354,064,785,962 524,747,851,953 568,036,414,928 KEWAJIBAN TIDAK LANCAR Hutang hubungan istimewa 115,346,209,146 74,229,069,844 41,508,250,996 Kewajiban Manfaat Karyawan diestimasi - - 255,243,641,111 Kewajiban Pajak Tangguhan 14,796,619,299 28,759,795,924 37,231,967,249 Pinjaman Jk. Panjang 110,256,780,046 52,007,543,323 124,687,540,323 Hutang Obligasi 147,426,503,224 319,348,093,955 320,333,493,850 Jumlah Kewajiban Tidak Lancar 387,826,111,715 474,344,503,046 779,004,893,529 JUMLAH KEWAJIBAN 741,890,897,677 999,092,354,999 1,347,041,308,457 EKUITAS Modal Saham 315,000,000,000 315,000,000,000 315,000,000,000 Selisih Nilai Transaksi antar Entitas Sepengendali (23,126,276,203) (23,126,276,203) (23,158,388,652) Selisih Transaksi Perubahan Ekuitas Anak Perusahaan 585,353,268 585,353,268 263,408,971 Saldo Laba *Ditentukan penggunaannya 521,540,362,522 581,790,308,477 748,089,524,291 *Belum ditentukan penggunaannya 135,423,017,675 279,494,480,359 27,554,472,790 JUMLAH EKUITAS 949,422,457,262 1,153,743,865,901 1,067,749,017,400 JUMLAH KEWAJIBAN DAN EKUITAS 1,691,313,354,939 2,152,836,220,900 2,414,790,325,857
PTPN III (PERSERO) MEDAN LAPORAN LABA RUGI TAHUN : 2006, 2007, 2008 (DALAM RUPIAH) 2006 2007 2008 PENJUALAN BERSIH 2,656,668,116,265 3,969,108,669,859 4,680,622,592,076 BEBAN POKOK PENJUALAN (1,770,110,618,554) (2,189,737,541,374) (2,519,433,091,531) LABA KOTOR 886,557,497,711 1,779,371,128,485 2,161,189,500,545 BEBAN USAHA Beban Pemasaran dan Penjualan (82,188,542,495) (79,504,612,496) (95,740,729,062) Beban Umum dan Administrasi (343,057,508,421) (634,034,944,015) (864,357,924,332) Jumlah Beban Usaha (425,246,050,916) (713,539,556,511) (960,098,653,394) LABA USAHA 461,311,446,795 1,065,831,571,974 1,201,090,847,151 PENDAPATAN (BEBAN) LAIN-LAIN Penghasilan Bunga 3,823,497,705 5,959,030,602 50,616,334,690 Laba selisih kurs - 4,776,545,861 27,859,348,467 Pendapatan lain-lain 71,065,608,633 - - Rugi selisih kurs (9,394,332,964) - - Beban lain-lain (74,513,268,890) (17,448,066,561) (22,258,969,648) Beban Bunga (27,964,072,879) (53,296,729,014) (44,749,782,903) Program Kepedulian Sosial (1,529,050,037) (1,176,144,500) (357,048,319) Beban Denda Pajak - (5,279,022,087) - Jumlah Penghasilan (Beban) Lain-lain (38,511,618,432) (66,464,385,699) 11,109,882,287 LABA SEBELUM BAGIAN LABA (RUGI) PERUSAHAAN ASOSIASI 422,799,828,363 999,367,186,275 1,212,200,729,438 BAGIAN LABA (RUGI) PERUSAHAAN ASOSIASI 1,118,853,587 16,780,852,509 11,042,072,851 LABA SEBELUM PAJAK PENGHASILAN 423,918,681,950 1,016,148,038,784 1,223,242,802,289 BEBAN PAJAK PENGHASILAN PERIODE BERJALAN *Beban pajak kini (120,370,275,800) (289,785,271,000) (386,677,228,700) *Beban pajak tangguhan (9,695,083,760) (24,415,127,911) (8,152,708,709) Jumlah Beban Pajak Penghasilan Periode Berjalan (130,065,359,560) (314,200,398,911) (394,829,937,409) LABA BERSIH SEBELUM HAK MINORITAS 293,853,322,390 701,947,639,873 828,412,864,880 HAK MINORITAS (13,759) 169,902 38,555 LABA BERSIH 293,853,308,631 701,947,809,775 828,412,903,435
PTPN III (PERSERO) MEDAN NERACA PER, 31-12-2006, 31-12-2007, 31-12-2008 (DALAM RUPIAH) 2006 2007 2008 AKTIVA AKTIVA LANCAR Kas dan Setara Kas 124,095,496,029 552,087,704,024 800,755,698,663 Investasi Jk. Pendek 171,025,591 200,437,736 226,609,825 Piutang Usaha *Pihak yang mempunyai hubungan istimewa - - - *Pihak ketiga 75,147,832,309 81,810,615,135 46,653,902,638 Piutang Lain-lain 38,148,300,899 34,520,133,458 22,019,548,059 Persediaan 139,807,291,011 139,056,217,944 305,987,232,523 Pajak dibayar dimuka 62,006,744,797 14,164,618,538 18,487,777,648 Biaya dibayar dimuka 29,573,519,303 8,437,107,460 8,973,837,577 Aktiva Lancar Lain-lain 1,440,603,760 3,910,517,561 32,711,868 Jumlah Aktiva Lancar 470,390,813,699 834,187,351,856 1,203,137,318,801 AKTIVA TIDAK LANCAR Aset Pajak Tangguhan - 2,700,523,265 5,064,401,879 Piutang Hubungan Istimewa 12,025,524,239 19,302,846,588 18,891,976,222 Investasi pada Perusahaan Asosiasi 72,571,129,184 - - Investasi Jk. Panjang Lain 546,990,000 89,898,971,693 95,621,499,202 Tanaman Perkebunan *Tanaman Telah Menghasilkan 630,730,813,065 837,961,160,293 1,137,173,554,332 *Tanaman Belum Menghasilkan 1,144,275,285,089 1,375,885,509,195 1,617,491,237,107 Aktiva Tetap 614,070,337,969 671,999,457,165 838,902,018,439 Aktiva Lain-lain 45,167,806,083 25,494,981,747 29,007,134,035 Beban Tangguhan - 105,958,259,174 101,568,947,621 Jumlah Aktiva Tidak Lancar 2,519,387,885,629 3,129,201,709,120 3,843,720,768,837 JUMLAH AKTIVA 2,989,778,699,328 3,963,389,060,976 5,046,858,087,638 KEWAJIBAN DAN EKUITAS KEWAJIBAN LANCAR Pinjaman Jk. Pendek 150,000,000,000 - Hutang Usaha *Pihak yang mempunyai hubungan istimewa 6,411,127,206 2,979,838,788 2,864,617,858 *Pihak ketiga 189,195,943,918 111,646,743,649 267,369,900,329 Hutang Kontraktor - 136,728,120,162 172,212,342,044 Hutang Pajak 47,152,070,418 96,002,178,306 119,745,030,061 Biaya yang masih harus dibayar 165,125,816,426 313,682,605,818 371,915,456,805 Pendapatan diterima dimuka 143,986,518,637 29,423,747,224 53,681,459,592 Bagian Kewajiban Jk.Panjang yang akan jatuh tempo dalam waktu 1 tahun 53,220,212,139 26,220,212,139 145,000,000,000 Kewajiban Lancar Lain-lain 40,906,094,811 32,513,856,112 58,954,513,568 Jumlah Kewajiban Lancar 795,997,783,555 749,197,302,198 1,191,743,320,257
KEWAJIBAN TIDAK LANCAR Hutang hubungan istimewa 19,616,609,455 7,005,348,913 6,753,789,985 Pinjaman Jk. Panjang 358,187,540,323 333,187,540,323 278,187,540,323 Hutang Obligasi 271,689,902,697 273,050,989,269 184,207,869,202 Hutang Medium Term Notes - 400,000,000,000 400,000,000,000 Kewajiban Pajak Tangguhan 46,927,051,009 74,042,702,185 68,253,872,090 Kewajiban manfaat karyawan diestimasi 205,517,445,091 217,782,252,015 384,984,046,411 Jumlah Kewajiban Tidak Lancar 901,938,548,575 1,305,068,832,705 1,322,387,118,011 JUMLAH KEWAJIBAN 1,697,936,332,130 2,054,266,134,903 2,514,130,438,268 HAK MINORITAS 1,013,759 6,838,143,858 6,838,105,302 EKUITAS Modal Saham 315,000,000,000 315,000,000,000 315,000,000,000 Selisih Nilai Transaksi antar Entitas Sepengendali (23,158,388,652) (23,158,388,652) (23,158,388,652) Selisih Transaksi Perubahan Ekuitas Anak Perusahaan 263,408,971 263,408,971 263,408,971 Selisih penilaian kembali aktiva tetap 28,899,959,908 - - Saldo Laba *Ditentukan penggunaannya 676,983,064,581 879,331,992,212 1,321,492,962,222 *Belum ditentukan penggunaannya 293,853,308,631 730,847,769,684 912,219,561,527 JUMLAH EKUITAS 1,291,841,353,439 1,902,284,782,215 2,525,817,544,068 JUMLAH KEWAJIBAN DAN EKUITAS 2,989,778,699,328 3,963,389,060,976 5,046,786,087,638
Hasil Perhitungan Receivable Turnover Ratio, Inventory Turnover Ratio, Total Asset Turnover Ratio, dan ROI PTPN III (Persero) Medan Hasil Perhitungan Receivable Turnover Ratio Tahun Penjualan Piutang Rata-rata Receivable Turnover Ratio (x) 2003 1,670,535,109,393 64,607,910,994 25.857 2004 2,150,168,626,742 52,199,344,678 41.191 2005 2,334,949,124,465 45,128,001,231 51.741 2006 2,656,668,116,265 68,647,965,702 38.700 2007 3,969,108,669,859 78,479,223,722 50.575 2008 4,680,622,592,076 64,232,258,887 72.870 Hasil Perhitungan Inventory Turnover Ratio Persediaan Ratarata Tahun HPP Inventory Turnover Ratio (x) 2003 953,580,400,342 128,935,311,391 7.396 2004 1,180,971,327,305 143,399,330,321 8.236 2005 1,468,518,121,461 128,261,450,307 11.449 2006 1,770,110,618,554 128,409,792,383 13.785 2007 2,189,737,541,374 139,431,754,478 15.705 2008 2,519,433,091,531 222,521,725,234 11.322 Hasil Perhitungan Total Asset Turnover Ratio Tahun Penjualan Total Aktiva Total Asset Turnover Ratio (x) 2003 1,670,535,109,393 1,691,313,354,940 0.988 2004 2,150,168,626,742 2,152,836,220,900 0.999 2005 2,334,949,124,465 2,414,790,325,857 0.967 2006 2,656,668,116,265 2,989,778,699,328 0.889 2007 3,969,108,669,859 3,963,389,060,976 1.001 2008 4,680,622,592,076 5,046,858,087,638 0.927
Hasil Perhitungan Return on Investment (ROI) Tahun Laba Bersih Total Aktiva Return on Investment (%) 2003 135,423,567,956 1,691,313,354,940 8.007 2004 279,494,480,359 2,152,836,220,900 12.983 2005 277,915,304,486 2,414,790,325,857 13.509 2006 293,853,308,631 2,989,778,699,328 10.829 2007 701,947,809,775 3,963,389,060,976 17.711 2008 828,412,903,435 5,046,858,087,638 16.414 Hasil Perhitungan Perputaran Persediaan Tahun Total Persediaan Total Pendapatan Perputaran Persediaan (hari) 2003 147,288,053,781 135,423,567,956 397 2004 139,510,606,860 279,494,480,359 182 2005 117,012,293,754 218,651,908,502 195 2006 139,807,291,011 293,853,308,631 174 2007 139,056,217,944 701,947,809,775 72 2008 305,987,232,523 828,412,903,435 135 Hasil Perhitungan Perputaran Piutang Tahun Total Piutang Total Pendapatan Perputaran Piutang (hari) 2003 76,290,785,987 135,423,567,956 206 2004 28,107,903,368 279,494,480,359 37 2005 62,148,099,094 218,651,908,502 104 2006 75,147,832,309 293,853,308,631 93 2007 81,810,615,135 701,947,809,775 43 2008 46,653,902,638 828,412,903,435 21
Daftar Skor Penilaian Receivable Turnover Ratio, Inventory Turnover Ratio, Total Asset Turnover Ratio, dan Return on Investment (ROI) Kementerian Badan Usaha Milik Negara (BUMN) Daftar Skor Penilaian ROI ROI (%) Skor ROI > 18 15 15 < ROI 18 13,5 13 < ROI 15 12 12 < ROI 13 10,5 10.5 < ROI 12 9 9 < ROI 10.5 7,5 7 < ROI 9 6 5 < ROI 7 5 3< ROI 5 4 1< ROI 3 3 0 < ROI 1 2 ROI < 0 1 Daftar Skor Penilaian Receivable Turnover Receivable Turnover = x (hari) Skor x 60 5 60< x 90 4,5 90 < x 120 4 120 < x 150 3,5 150 < x 180 3 180 < x 210 2,4 210 < x 240 1,8 240 < x 270 1,2 270 < x 300 0,6 300 > x 0
Daftar Skor Penilaian Inventory Turnover Inventory Turnover= x (hari) Skor x 60 5 60< x 90 4,5 90 < x 120 4 120 < x 150 3,5 150 < x 180 3 180 < x 210 2,4 210 < x 240 1,8 240 < x 270 1,2 270 < x 300 0,6 300 > x 0 Daftar Skor Penilaian Total Asset Turnover Total Asset Turnover = x (%) Skor x > 120 5 105 < x 90 4,5 90 < x 105 4 75 < x 90 3,5 60 < x 75 3 40 < x 60 2,5 20 < x 40 2 x 20 1,5
Hasil nilai koefisien Korelasi Pearson dengan menggunakan alat bantu program SPSS versi 15.0 for windows a. Nilai Koefisien Korelasi Receivable Turnover Ratio Correlations Receivable_ Turnover_ Ratio ROI Receivable_Turnover_ Pearson Correlation 1.821* Ratio Sig. (2-tailed)..045 N 6 6 ROI Pearson Correlation.821* 1 Sig. (2-tailed).045. N 6 6 *. Correlation is significant at the 0.05 level (2-tailed). Sumber: Hasil Pengolahan SPSS (2009) b. Nilai Koefisien Korelasi Inventory Turnover Ratio Correlations Inventory_Turnover_Ratio Pearson Correlation Sig. (2-tailed) N ROI Pearson Correlation Sig. (2-tailed) N Sumber: Hasil Pengolahan SPSS (2009) Inventory_ Turnover_ Ratio ROI 1.621..188 6 6.621 1.188. 6 6 c. Nilai Koefisien Korelasi Total Asset Turnover Ratio Total_Asset_ Turnover_Ratio ROI Correlations Pearson Correlation Sig. (2-tailed) N Pearson Correlation Sig. (2-tailed) N Sumber: Hasil Pengolahan SPSS (2009) Total_Asset_ Turnover_ Ratio ROI 1.119..823 6 6.119 1.823. 6 6