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Comparison Summary
RV13 RV12
PT Hakuhodo Indonesia RV13 PT Hakuhodo Indonesia RV13 Q1 Q2 PT Hakuhodo Indonesia RV1
Gross benchmark Gross benchmark Gross benchmark
Budget revenue FY 2013 287,568,444,648
71,892,111,162 49,352,041,670 143,420,017,214
M (2%) 1,437,842,223 M 2!" #$%&'('&$33 2&$)$&(''&3(( M (2%)
PM (75%) 1,006,489,556 PM %*!" (#3&*2'&(1% 2&1*1&3''&2*$ PM (75%)
AMPT (5%) 71,892,111 +MPT *!" (#&3*2&'(2 1(3&(2'&'1% AMPT (5%)
Ra,iona-e .or ,he benchmark used/
There!re, "e #!n#$uded tht &t &' !re r!r&te t! deter&ne the $nned ter&$&t* +'ed !n gr!'' eth!d (t!t$ revenue)
e u'ed the #tu$ revenue u t 30 -une 2013 ' the gr!'' +en#hr./
e 'e$e#ted h&gher er#entge (2%) due t! #t!r' ' !$$!"
!n#entrt&!n ! !"ner'h& &n '$$ nu+er ! "e$$ &n!red &nd&v&du$'
! de+t e&'t ' ! 30 -une 2013
n$* e" etern$ u'er' ! the !n*' &nn#&$ 'tteent
e u'ed 75% er#entge &n deter&n&ng the ter&$&t* !r PM +'ed !n the !$$!"&ng #!n'&dert&!n'
The !n* &' "re !n ##!unt&ng tretent tht 'h!u$d +e d!ted nd the rev&$&ng $" (&n#$ud&ng tt&!n)
B'ed !n h&'t!r$ rev&!u' ud&t, the !n* &' "e$$ nged nd n! '&gn&nt &''ue (ter&$ &''tteent' !r #!ntr!$ de&en#&e')
RV13
PT Harka, 0i,rah Mahir RV13 PT Harka, 0i,rah Mahir RV13 Q1 Q2 PT Harka, 0i,rah Mahir RV1
Gross benchmark Gross benchmark e, benchmark
Budget revenue FY 2013 92,416,633,412
23,104,158,353 1,357,188,767 14,601,613,491 6,6
M (2%) 462,083,167 M (2%) 27,143,775 292,032,270 M 1'!"
PM (75%) 346,562,375 PM (75%) 13,571,888 219,024,202 PM %*!"
AMPT (5%) 23,104,158 AMPT (5%) 1,357,189 14,601,613 +MPT *!"
Ra,iona-e .or ,he benchmark used/
e $&ed net n''et' (net +'&') ' the +en#hr. +'ed !n the !$$!"&ng #!n'&dert&!n
The !n* "' ne"$* e't+$&'hed nd 'trted the&r !ert&!n$ #t&v&e' '&n#e -u$* 2012, thu' the&r #urrent revenue nd PBT #!u$d n!t rere'ent the #tu$ #!nd&t&!n '&n#e !n
There!re, "e #!n#$uded tht &t &' !re r!r&te t! deter&ne the $nned ter&$&t* +'ed !n net r!#h (net ''et' 'hre #&t$ $e'' ##uu$ted de&t)
(n!te' #tu$ revenue nd PBT re '&gn&nt$* d&eren#e "&th +udget -ne#13/ Thu', "e #!u$d n!t u'e e't&t&!n revenue nd PBT ' du'tent +en#hr. ter&$&t* !r :2
e u'ed the net ''et' ! !n* r! the&r &nn#&$ 'tteent' ' ! 30 -une 2013/
e 'e$e#ted h&gher er#entge (2%) due t! #t!r' ' !$$!"
!n#entrt&!n ! !"ner'h& &n '$$ nu+er ! "e$$ &n!red &nd&v&du$'
! de+t e&'t ' ! 31 Mr#h 2013
n$* e" etern$ u'er' ! the !n*' &nn#&$ 'tteent
e u'ed 75% er#entge &n deter&n&ng the ter&$&t* !r PM +'ed !n the !$$!"&ng #!n'&dert&!n'
The !n* &' "re !n ##!unt&ng tretent tht 'h!u$d +e d!ted nd the rev&$&ng $" (&n#$ud&ng tt&!n)
B'ed !n h&'t!r$ rev&!u' ud&t, the !n* &' "e$$ nged nd n! '&gn&nt &''ue (ter&$ &''tteent' !r #!ntr!$ de&en#&e')
ude, re4enue 052'13
+c,ua- re4enue up ,o31 March 2'13
+c,ua- re4enue up ,o3' 6une 2'13
+c,o
Budget revenue er =urter(+en#hr.) > ?4 =urter A#tu$ revenue u t! 31 Mr#h2013 (+en#hr.) A#tu$ revenue u t! 31 Mr#h2012 (+en#hr.)
e $&ed ,o,a- re4enue ross"' the +en#hr. +'ed !n the !$ $!"&ng #!n'&dert&!n
The !n* +u'&ne'' re'u$t &' deend&ng !n v!$ue ! revenue trn'#t&!n', the gr!'' rg&n nd PBT &' n!r$$* th&n (' the #!'t ! t! r!du#t&!n h!u'e, te$ev&'&!n, nd !ther edv$ue)/
ude, re4enue 052'13
+c,ua- re4enue up,o 31 March 2'13
+c,ua- re4enue up,o 3' 6une 2'13
Budget revenue er =urter(+en#hr.) > ?4 =urter
A#tu$ revenue u t! 31 Mr#h2013 (+en#hr.)
et ''et' ' ! 31 Mr#h 2013(+en#hr.)
esari1/:1 u'&ng 50% '&n#e the !n*' revenue re#!gn&t&!n 'h!u$d +e ''e'"hether &t 'h!u$d +e #t ' r&n#&$ (gr!'') !r gent (net)/ There!re "eu'ed 50% ' er#entge &n deter&n&ng PM/
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PT Harka, 0i,rah Mahir
7e,ermina,ion sini.ican, and non sini.ican, accoun,
+s o. 3' 6une 2'13
in .u-- amoun, o. I7R"
+ccoun,s
C5 p-annin
-n -un 20136 !nth'
a-ance shee,
1 Cash and cash equivalent 11,651,860,767
2 Trade Receivables 6,818,073,106
3 Other receivables 41,304,238
5 Work in process 2,632,272,943
6 Prepaid Taxes 36,937,267
7 Prepaid expenses, current portion 497,300,719
8 Fixed assets, net PPE 1,967,905,7989 Fixed assets, net (accum depre PPE (330,683,900)
10 !e"erred Tax #ssets
11 $on% term prepaid rental 1,446,990,567
12 Other non current assets 284,871,505
13 Trade Pa&ables (11,067,988,508)
14 Other Pa&ables (250,082,272)
15 #dvance receipt "rom customer (3,228,181,376)
16 Taxes Pa&ables (77,160,545)
17 #ccrued expenses (5,000,000)
18 Provision "or PE' Obli%ation
19 )hare capital (10,002,000,000)
21 #ccumulated de"icit Retained Earnin%s (416,420,309)
Income s,a,emen,
1 ;evenue (B&$$&ng) Med& (7,709,749,727)
2 ;evenue (B&$$&ng) !n Med& (6,891,863,764)
+1 !'t ! B&$$&ng (B) Med& 6,711,965,939
+2 !'t ! B&$$&ng (B) !n Med& 4,741,942,437
#1 P @$r&e' nd $$!"n#e' 909,116,757
#2 P ere#&t&!n nd !rt&Ct&!n 200,974,481
#3 P @u+'#r&t&!n nd dt ur#h'&ng 4,150,000
#4 P ;ent$ nd ut&$&t&e' 325,331,485
#5 P Advert&'eent 60,767,089
#6 P Trve$ nd Trn'!rtt&!n 77,966,272
#7 P !unt&!n 128,203,940
#8 P e @u$&e' 44,992,199
#10 P Pr!e''&!n$ Fee' 472,304,578
#11 P ntert&nent nd rere'entt&!n 25,061,114
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#12 P Dn+&$$+$e een'e' 8,628,205
#15 P ;e&r nd &ntenn#e 133,120,880
#14 P ther' 85,844,678
d E, net (92,757,205)
e1 En#!e t een'e #urrent
e2 En#!e t een'e deerred
urrent r!&t ($!'') 764,000,642
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P5 p-annin
-n -un 2012 Sini.ican,8 S9MS9S :s,ima,e8 C : + V ; P6 !nth'
5es S v v v
5es S v v v v
o MS
o MS
o MS
o MS
o MSo MS
o MS
o MS
o MS
5es S v v v
o MS
o MS
o MS
o MS
o MS
o MS
o MS
5es MS v v v
5es MS v v v
5es MS v v v
5es MS v v v
o MS
o MS
o MS
o MS
o MS
o MS
o MS
o MS
o MS
o MS
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o MS
o MS
o MS
o S
o MS
o MS
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0inancia- +udi,
process proram
Advert&'&ng ;evenue, Pur#h'e' 'h nd #'h e=u&v$ent'
Advert&'&ng ;evenue ;evenue nd trde re#e&v+$e'
Advert&'&ng Pur#h'e' Trde *+$e'
Advert&'&ng ;evenue ;evenue nd trde re#e&v+$e'
Advert&'&ng ;evenue ;evenue nd trde re#e&v+$e'
Advert&'&ng Pur#h'e' !'t ! +&$$&ng
Advert&'&ng Pur#h'e' !'t ! +&$$&ng
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2013 Aud&t ;ed&ne'' T!!$.&t
!ntr!$' te't&ng Pge 8
Preparin .or e+
Samp-e Con,ro- Tes,
C;TR;
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2013 Aud&t ;ed&ne'' T!!$.&t
!ntr!$' te't&ng Pge 9
udIT 2'13
in +na-ysis
=a-k,hrouh8 C : + V ; P
Mnu$ Y J!"er Y Y
Mnu$ Y J!"er Y Y
Mnu$ Y J!"er Y Y
Mnu$ Y J!"er Y Y
Mnu$ Y J!"er Y Y
Mnu$ Y J!"er Y Y Y
Mnu$ Y J!"er Y Y
Mnu$ Y J!"er Y Y
Mnu$ Y J!"er Y Y
Mnu$ Y J!"er Y Y
mbered ,o/!ntr!$' r!#edure' #!ver $$ the ''ert&!n' &dent&&ed &n *!ur @&gn&nt A##!unt' An$*'&'H hen
h' +een &dent&&ed IE need' t! +e er!redH !n'&der re$&n#e !n #!ntr!$' te'ted &n r&!r *er'H
eve$ !ntr!$'K
+sser,ions co4eredby T;:
a,ure o. Con,ro-Manua-& +u,oma,ed&
Manua- >i,h an+u,oma,edComponen,"
To eTes,ed8
Risk o.0ai-ure
+n,i?.raud
Con,ro-8
Tes, o. ;pera,in:..ec,i4eness(''ue' TE
ee#t&ve)
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2010 Aud&t ;ed&ne'' T!!$.&t
Preparin .or e+udIT 2'13
Samp-e Subs,an,i4e Tes,in +na-ysis
S@ST+TIV: T:STIG ; + P+G:
C
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2010 Aud&t ;ed&ne'' T!!$.&t
C; Cu,?o.. Tes,
Trade Payab-es
Trde P*+$e' 0-uc,ua,ion +na-ysis o. +P
Per.orm +P Turno4er
Per!r AP turn !ver n$*'&'/+P Con.irma,ion
Search .or @nrecorded
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2010 Aud&t ;ed&ne'' T!!$.&t
T 21 T 23 T 26 T 4(2)
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Pge 13 ! 17
196056682/$' ? -!+ $$!#t&!n
PT Harka, 0i,rah mahir
6ob +--oca,ion and 0i-e Sec,ions
Re4ie> 3' 6un 2'13
=P re. 6ob 7escrip,ion
Q2?2'13
:..ie
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MAIN
Materiality
Utk semua account bikin:
A Lead Schedule and update nature --> nature P
" #ie up detail ke $L
% &lu' analysis dan turno(er--> kcuali belo) AM
* #ambahan procedure -> ika nature acc ada hi
+ $ak usah di(ouched kecuali kalo si!ni,ikan
I, amount account in current year belo) PM in
Per,orm ,luctuation analysis:
"/S 01 2une 3140 (s 04 March 3140
01 2une 3140 (s 01 2une 3143
I/S Apr-2un 3140 (s 2an-Mar 3140
Apr-2un 3140 (s "ud!et Apr-2un 3140
Apr-2un 3140 (s Apr-2un 31432an-2un 3140 (s "ud!et 2an-2un 3140
2an-2un 3140 (s 2an-2un 3143
01-2un-40
"asis Net Assets 415
"enchmark *+,*-,.+,/+0
Materiality *,+*,-.,+/*
PM 1-*,/-*,2./
AMP# 2.,+0.,*+.
Note:
* Please consider )ith %A2+ PY. same impleme. *on6t delete nature o, account ,rom prior year
/ %opy SP# #ahunan %orporate ta' &Y 3143
$uidance per account:
%ash bank time deposit
*
. Check revaluation cash 3 cash equivalent (non 4
/ Check time deposit, i" an& ne5 or rene5al (scan
+;uity
* Obtain ne5 6o6, i" an&, durin% #pr78un .+*/ an
. Check i" an& chan%es in 'O! or ):E compositio
/ Pe"orm reconciliation RE
#a'ation
* Compare outstd% W:T balance 5ith ;$, obtain d. Check tax based reconciliation (notes < Compan&
/ =pdate tax assessment, i" an&
C4T 3 !T# !T$
AP #rade and ad(ance $
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!n dihilan!kan
P# !ak usah
h risk dan abo(e PM
le(el account> ust obtain list and tie up #". update nature. and per,orm ,luct in lead schedule
ntation or error could happen7P 8e(en the amount in %Y is belo) than AMP#9
R balance
lease
summari9e it
ata per month and tie up to )PTonl& per"ormed
d Outstandin% invoice (consider amount above #6PT
/
*/ P6 and >"luctuation above than *+>
al&sis "or those amount above than */ P6
balance
" F# (i" an&
r &ear
scan)
lculate)
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'
or &earB
standin% #R (more than /months