The original consolidated financial statements included herein

are in the Indonesian language.

PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN FINANCIAL POSITION
Tanggal 31 Desember 2018 As of December 31, 2018
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

31 Desember/ 31 Desember/
December 31, Catatan/ December 31,
2018 Notes 2017
ASET ASSETS

ASET LANCAR CURRENT ASSETS

Kas dan setara kas 719.457 2f,2g,4,29a 902.563 Cash and cash equivalents
Piutang usaha - neto: 2g,5 Trade receivables - net:
Pihak ketiga 286.007 395.378 Third parties
Pihak berelasi 1.285.836 2i,29b 863.147 Related parties
Aset keuangan lancar lainnya - neto 21.090 2g,2i,6,29c 9.030 Other current financial assets - net
Persediaan - neto 167.065 2h,7 96.508 Inventories - net
Uang muka 89.952 8 45.799 Advances
Pajak dibayar di muka - bagian lancar 574.087 2t,18a 51.567 Prepaid taxes - current portion
Biaya dibayar di muka 15.013 9 15.473 Prepaid expenses
Total Aset Lancar 3.158.507 2.379.465 Total Current Assets

ASET TIDAK LANCAR NON-CURRENT ASSETS

Aset keuangan tidak lancar 2f,2g,3b Other non-current financial
lainnya - neto 163.961 10,29d 143.360 assets - net
Investasi pada saham - neto 8.946 11 6.521 Investments in shares - net
Uang muka 22.123 2g,8 7.735 Advances
Aset tetap - neto 1.735.854 2j,3b,12 1.569.071 Fixed assets - net
Aset takberwujud - neto 18.267 2k,2n,13 14.091 Intangible assets - net
Properti investasi - neto 51.993 2m,3b,14 52.113 Investment properties - net
Pajak dibayar di muka - Prepaid taxes - non-current
bagian tidak lancar 327.212 18a 543.969 portion
Aset pajak tangguhan 109.684 2t,3b,18d 99.976 Deferred tax assets
Aset lain-lain 60.780 39.068 Other assets
Total Aset Tidak Lancar 2.498.820 2.475.904 Total Non-current Assets
TOTAL ASET 5.657.327 4.855.369 TOTAL ASSETS

Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian ini secara keseluruhan. taken as a whole.

1
 The original consolidated financial statements included herein
are in the Indonesian language.

PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2018 As of December 31, 2018
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

31 Desember/ 31 Desember/
December 31, Catatan/ December 31,
2018 Notes 2017
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS LIABILITIES

LIABILITAS JANGKA PENDEK CURRENT LIABILITIES

Pinjaman bank jangka pendek 608.865 2f,2g,15,30e 695.012 Short-term bank loans
Utang usaha: 2g,16 Trade payables:
Pihak ketiga 257.084 194.319 Third parties
Pihak berelasi 260.386 2i,29f 114.002 Related parties
Liabilitas jangka pendek lainnya 54.673 2g,17 45.960 Other current liabilities
Liabilitas imbalan kerja Short-term employee
jangka pendek 85.031 21d 56.157 benefits liability
Utang pajak 28.780 2g,18b 47.501 Taxes payable
Beban akrual 822.079 3b,19 602.574 Accrued expenses
Pinjaman bank jangka panjang - Long-term bank loans -
bagian lancar - 20,29g 2.256 current portion
Total Liabilitas Jangka Pendek 2.116.898 1.757.781 Total Current Liabilities

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES

Utang pihak berelasi - 1.014 Due to related parties
Pinjaman bank jangka panjang -
setelah dikurangi bagian Long-term bank loans -
lancar 212.550 20,29g - net of current portion
Liabilitas imbalan kerja 27.679 2r,3b,21 44.654 Employee benefits liability
Total Liabilitas Jangka Panjang 240.229 45.668 Total Non-current Liabilities
TOTAL LIABILITAS 2.357.127 1.803.449 TOTAL LIABILITIES

EKUITAS EQUITY

Ekuitas yang dapat diatribusikan Equity attributable to

kepada pemilik entitas induk owners of the parent
Modal saham - nilai nominal Share capital - Rp100 (full amount)
Rp100 (nilai penuh) per saham par value per share
Modal dasar - 22.500.000.000 saham Authorized - 22,500,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
7.298.500.000 saham 729.850 22a,34e 729.850 7,298,500,000 shares
Tambahan modal disetor 435.691 2e,2w,22b 435.688 Additional paid-in capital
Saldo laba: Retained earnings:
Dicadangkan 134.229 2b,22c 121.872 Appropriated
Tidak dicadangkan 2.043.161 1.816.275 Unappropriated
Penghasilan komprehensif lain (44.436) 2c,22d (56.195) Other comprehensive income
Ekuitas yang dapat diatribusikan Equity attributable to
kepada pemilik entitas induk - neto 3.298.495 3.047.490 owners of the parent - net
Kepentingan nonpengendali 1.705 2b,23 4.430 Non-controlling interests
EKUITAS - NETO 3.300.200 3.051.920 EQUITY - NET
TOTAL LIABILITAS DAN EKUITAS 5.657.327 4.855.369 TOTAL LIABILITIES AND EQUITY

Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian ini secara keseluruhan. taken as a whole.

2
 The original consolidated financial statements included herein
are in the Indonesian language.

PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada For the Year Ended
Tanggal 31 Desember 2018 December 31, 2018
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

Tahun yang berakhir pada

tanggal 31 Desember/
Year ended December 31,
Catatan/
2018 Notes 2017
PENDAPATAN 6.624.774 2q,24,29i 4.978.986 REVENUES
BEBAN POKOK PENDAPATAN (5.972.680) 2q,25,29j (4.400.484) COST OF REVENUES
LABA BRUTO 652.094 578.502 GROSS PROFIT
Beban penjualan (2.579) (1.451) Selling expenses
Beban umum dan administrasi (268.740) 26 (232.511) General and administrative expenses
Penghasilan bunga 18.605 20.395 Interest income
Beban keuangan (90.092) 27 (17.070) Finance costs
Penghasilan (beban) lain-lain - neto 67.530 28 (11.056) Other income (charges) - net
LABA SEBELUM PAJAK FINAL PROFIT BEFORE FINAL TAX
DAN PAJAK PENGHASILAN 376.818 336.809 AND INCOME TAX
Beban pajak final (25.011) 2t (10.443) Final tax expense
LABA SEBELUM PAJAK PENGHASILAN 351.807 326.366 PROFIT BEFORE INCOME TAX
Beban pajak penghasilan (75.491) 2t,18c (75.612) Income tax expense
LABA TAHUN BERJALAN 276.316 250.754 PROFIT FOR THE YEAR

PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified to
ke laba rugi profit or loss
Pengukuran kembali program Remeasurements of defined
imbalan pasti 15.679 2r (16.374) benefit plans
Pajak tangguhan terkait (3.920) 2t,18d 4.093 Related deferred tax
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
SETELAH PAJAK 11.759 22d (12.281) AFTER TAX
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 288.075 238.473 FOR THE YEAR

LABA TAHUN BERJALAN YANG PROFIT FOR THE YEAR

DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 276.314 247.140 Owners of the parent
Kepentingan nonpengendali 2 3.614 Non-controlling interests
Total 276.316 250.754 Total

TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME

TAHUN BERJALAN YANG FOR THE YEAR
DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 288.073 234.865 Owners of the parent
Kepentingan nonpengendali 2 3.608 Non-controlling interests
Total 288.075 238.473 Total

LABA PER SAHAM EARNINGS PER SHARE

(NILAI PENUH) 37,86 2v,32 33,86 (FULL AMOUNT)

Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian ini secara keseluruhan. taken as a whole.

3
 The original consolidated financial statements included herein
are in the Indonesian language.

PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2018 For the Year Ended December 31, 2018
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)

Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/Equity attributable to owners of the parent
Saldo laba/Retained earnings Penghasilan
Tambahan komprehensif Kepentingan
modal disetor/ Tidak lain/Other nonpengendali/ Ekuitas -
Catatan/ Modal saham/ Additional Dicadangkan/ dicadangkan/ comprehensive Neto/ Non-controlling neto/
Notes Share capital paid-in capital Appropriated Unappropriated income Net Interest Equity - net
Saldo 31 Desember 2016 729.850 431.422 106.326 1.615.773 (43.920) 2.839.451 38.292 2.877.743 Balance as of December 31, 2016

Dividen kas 22c - - - (31.092) - (31.092) (595) (31.687) Cash dividend

Cadangan umum 22c - - 15.546 (15.546) - - - - Appropriation for general reserve

Kenaikan persentase
kepemilikan pada Increase in percentage
entitas anak 1d - 4.266 - - - 4.266 (36.875) (32.609) of ownership in subsidiary

Laba komprehensif - - - 247.140 (12.275) 234.865 3.608 238.473 Comprehensive income

Saldo 31 Desember 2017 729.850 435.688 121.872 1.816.275 (56.195) 3.047.490 4.430 3.051.920 Balance as of December 31, 2017

Dividen kas 22c - - - (37.071) - (37.071) (83) (37.154) Cash dividend

Cadangan umum 22c - - 12.357 (12.357) - - - - Appropriation for general reserve

Kenaikan persentase
kepemilikan pada Increase in percentage
entitas anak 1d - 3 - - - 3 (2.644) (2.641) of ownership in subsidiary

Laba komprehensif - - - 276.314 11.759 288.073 2 288.075 Comprehensive income

Saldo 31 Desember 2018 729.850 435.691 134.229 2.043.161 (44.436) 3.298.495 1.705 3.300.200 Balance as of December 31, 2018

Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan The accompanying notes to the consolidated financial statements form an integral part of
dari laporan keuangan konsolidasian secara keseluruhan. these consolidated financial statements taken as a whole.

4
 The original consolidated financial statements included herein
are in the Indonesian language.

PT ELNUSA TBK DAN ENTITAS ANAKNYA PT ELNUSA TBK AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir pada For the Year Ended
Tanggal 31 Desember 2018 December 31, 2018
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)

Tahun yang berakhir pada

tanggal 31 Desember /
Year ended December 31,
Catatan/
2018 Notes 2017
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan dari pelanggan 6.458.067 4.510.541 Receipts from customers
Pembayaran kepada pemasok Payments to suppliers
dan kontraktor (5.044.707) (3.352.976) and contractors
Pembayaran untuk karyawan (913.226) (825.300) Payments to employees
Kas yang dihasilkan dari operasi 500.134 332.265 Cash generated from operations
Penerimaan penghasilan bunga 19.345 20.328 Receipts of interest income
Pembayaran beban keuangan (46.504) (20.459) Payments of finance costs
Pembayaran pajak penghasilan (214.552) (140.185) Payments of income taxes
Penerimaan restitusi pajak 78.625 18e 200.502 Receipts of tax refunds
Penerimaan lainnya - neto 7.708 3.008 Other receipts - net
Kas neto diperoleh dari Net cash provided by
aktivitas operasi 344.756 395.459 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan dividen kas dari Receipts of cash dividends from
perusahaan asosiasi 2.100 - associates
Pembelian aset tetap (539.195) (279.356) Purchases of fixed assets
Pembelian aset takberwujud (11.734) (4.209) Purchases of intangible assets
Pembelian barang konsumsi Purchases of long-life
tahan lama (38.578) (41.706) consumable goods
Penerimaan dari penjualan aset tetap 2.348 12 1.147 Proceeds from sale of fixed assets
Penambahan investasi di entitas anak (1.000) (33.317) Addition of investment in subsidiary
Penempatan atas aktivitas Placement for other
investasi lainnya (612) (1.065) investing activities
Kas neto digunakan untuk Net cash used in investing
aktivitas investasi (586.671) (358.506) activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari pinjaman bank 1.437.165 1.446.887 Proceeds from bank loans
Pembayaran pinjaman bank (1.358.273) 15,20 (1.305.212) Payments of bank loans
Pembayaran dividen kas (37.071) 22c (31.687) Payments of cash dividends
Penarikan (penempatan) kas yang Withdrawal (placement) of
dibatasi penggunaannya - neto (4.447) 9.710 restricted cash - net
Kas neto yang diperoleh dari Net cash provided by
aktivitas pendanaan 37.374 119.698 financing activities
Dampak perubahan selisih kurs Effect of exchange rate changes
terhadap kas dan setara kas 21.435 1.525 on cash and cash equivalents
KENAIKAN (PENURUNAN) NETO NET INCREASE (DECREASE) IN
KAS DAN SETARA KAS (183.106) 158.176 CASH AND CASH EQUIVALENTS

KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

PADA AWAL TAHUN 902.563 4 744.387 AT THE BEGINNING OF THE YEAR
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AKHIR TAHUN 719.457 4 902.563 AT THE END OF THE YEAR

Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian ini secara keseluruhan. taken as a
5
 MANAJEMEN KEUANGAN
“LAPORAN KEUANGAN 2018
PT. ELNUSA TBK”

OLEH :

NAMA : NI KADEK DEBI LESTARI

NO : 14
NIM : 1802622010454

FAKULTAS EKONOMI & BISNIS

UNIVERSITAS MAHASARASWATI DENPASAR
PRODI AKUNTANSI
2019
 The original consolidated financial statements included herein
are in the Indonesian language.