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PT. KAI

Sekilas Profil

PT. Kereta Api Indonesia adalah Badan Usaha Milik Negara Milik Indonesia yang menyelenggarakan jasa angkutan kereta Api. Layanan PT. Kereta Api meliputi angkutan barang maupun penumpang.

Pada Tanggal 28 September 2011, yang bertepatan dengan ulang tahun KAI ke-66, PT. KAI meluncurkan logo baru

Visi
Menjadi penyedia jasa perkeretaapian terbaik yang fokus pada pelayanan pelanggan dan memenuhi harapan stakeholders

Misi

Menyelenggarakan bisnis perkeretaapian dan bisnis usaha penunjangnya, melalui praktek bisnis dan model organisasi terbaik untuk memberikan nilai tambah yang tinggi bagi stakeholders dan kelestarian lingkungan berdasarkan 4 pilar utama : keselamatan, ketepatan waktu, pelayanan dan kenyamanan

|Keselamatan |Ketepatan Waktu |
1

2

3 Corporate Social Responsibility

Selain kontribusi kepada Negara dalam bentuk pembayaran pajak, sebagai Badan Usaha Milik Negara PT. Kereta Api Indonesia (Persero) terikat dengan tanggung jawab Corporate Social Responsibility (CSR) dalam hal pembinaan kepada Usahawan Kecil dan Menengah melalui Program Bina Kemitraan, yang akumulasi alokasi dana pembinaannya adalah sebagai berikut :

|Uraian |Realisasi Tahun 2009 |2009 |Ratio (%) |
| | |Program |Realisasi |4 : 2 |4 : 3 |
|1. Jawa Barat |420.000.000 |486.000.000 |520.000.000 |107 |123,81 |
|2. Jawa Tengah |304.000.000 |310.000.000 |423.500.000 |136,61 |139,31 |
|3. DI Yogyakarta |69.000.000 |91.000.000 |76.000.000 |83,52 |110,14 |
|4. Jawa Timur |425.000.000 |783.000.000 |613.500.000 |78,35 |144,35 |
|5. Sumatera Selatan |245.000.000 |180.000.000 |230.000.000 |127,78 |93,88 |
|6. DKI Jakarta |38.480.000 |150.000.000 |149.000.000 |99,33 |387,21 |
|7. Hibah Di Jawa Barat |- |94.400.000 |40.980.000 |43,41 |- |
|Total |1.501.480.000 |2.094.400.000 |2.052.980.000 |98,02 |136,73 |

4 Atlet Binaan PT. Kereta Api Indonesia (Persero) Juara Di Hongkong

Di awal Tahun 2010 Locomotive Athletic Club Salatiga yang merupakan klub binaan PT. Kereta Api (Persero) menuai prestasi yang sangat membanggakan baik bagi PT. KA maupun bangsa Indonesia, yaitu salah satunya atlet Triyaningsih menggondol juara satu pada kejuaraan dunia maraton yang diselenggarakan oleh Standard Chartered Bank di Hongkong, tepatnya 26 Februari 2010 lalu.

Triyaningsih mencatat waktu tercepat 2 jam 47 menit mengalahkan atlet marathon dari RRC yang menjadi runner up. Kejuaraan lari marathon 42 km ini diikuti oleh berbagai negara Asia, Eropa dan atlet-atlet kelas dunia seperti pelari dari Amerika, Inggris, Swiss, Jepang, Perancis, Belgia, Kenya, Ethiopia, Srilanka, Hongkong, Singapore, Philipina, China Taipei, Mongolia, demikian Direktur Utama Ignasius Jonan mengatakan pada saat jumpa Pers di Jakarta (18/3).

|[pic] |

Neraca 2010

|Tabel Neraca PT. Kereta Api Indonesia (Persero) Tahun 2010 | |
|Uraian |Realisasi |2010 |Rasio (%) |
| |Tahun 2009 | | |
| | |Program |Realisasi |4 : 3 |4 : 2 |
|1 |2 |3 |4 |5 |6 |
|ASSET |
|ASSET LANCAR |
|Kas dan Setara Kas |1.215.229.501 |1.228.978.592 |735.137.839 |59,82 |60,49 |
|Piutang |398.655.653 |668.454.166 |357.288.987 |53,45 |89,62 |
|Cadangan Piutang Ragu-Ragu |(175.961.010) |(127.765.253) |(182.641.261) |142,95 |103,80 |
|Persediaan |463.672.660 |518.348.941 |519.975.367 |100,31 |112,14 |
|Aktiva Lancar Lainnya |350.273.267 |110.219.202 |550.522.921 |499,48 |157,17 |
|JUMLAH ASSET LANCAR |2.251.870.071 |2.398.235.648 |1.980.272.863 |82,57 |87,94 |
| |
|PENYERTAAN | | | | | |
|Saham Pada Anak Perusahaan |- |- |- |- |- |
|JUMLAH PENYERTAAN |- |- |- |- |- |
| |
|ASSET TETAP | | | | | |
|Sarana |4.060.868.088 |4.889.282.102 |4.210.274.322 |86,11 |103,68 |
|Prasarana |433.804.171 |870.610.316 |464.001.928 |53,30 |106,96 |
|Fasilitas |215.163.353 |325.845.491 |229.550.736 |70,45 |106,69 |
|Akumulasi Penyusutan |(1.863.235.618) |(2.171.745.726) |(2.061.394.568) |94,92 |110,64 |
|JUMLAH ASSET TETAP |2.846.599.994 |3.913.992.183 |2.842.432.418 |72,62 |99,85 |
| |
|ASSET LAIN-LAIN |446.033.113 |993.939.566 |760.893.899 |76,60 |170,59 |
| |
|TOTAL ASSET |5.544.503.178 |7.305.621.397 |5.583.599.180 |76,43 |100,71 |
| |
|KEWAJIBAN DAN EKUITAS |
|KEWAJIBAN | | | | | |
|Kewajiban Jangka Panjang |786.208.178 |1.166.913.877 |755.707.144 |64,76 |96,12 |
|Kewajiban Jangka Pendek |975.683.598 |2.003.701.909 |830.081.985 |41,43 |85,08 |
|JUMLAH KEWAJIBAN |1.761.891.776 |3.170.615.786 |1.585.789.129 |50,02 |90,00 |
| |
|KEWAJIBAN PAJAK TANGGUHAN |- |350.000 |- |- |- |
| |
|HAK MINORITAS |44.932.002 |44.932.002 |44.568.563 |99,19 |99,19 |
| |
|EKUITAS | | | | | |
|1. Modal Dasar Persero | | | | | |
|2. Modal Ditempatkan |2.470.000.000 |2.470.000.000 |2.470.000.000 |100,00 |100,00 |
|3. Modal Disetor Lainnya | | | | | |
|4. BPYDS |1.072.940.984 |1.072.940.984 |1.072.940.984 |100,00 |100,00 |
|5. Penyertaan Modal Negara |- |- |- | | |
|6. Selisih Likuidasi |986.135 |968.135 |968.135 |100,00 |100,00 |
|7. Saldo Lama | | | | | |
|a. Dicadangkan |107.015.964 |194.940.445 |192.996.282 |99,00 |180,34 |
|b. Laba Tahun Berjalan |86.754.319 |350.874.044 |216.336.087 |61,66 |249,37 |
|JUMLAH EKUITAS |3.737.679.402 |4.089.723.608 |3.953.241.488 |96,66 |105,77 |
| |
|TOTAL KEWAJIBAN DAN EKUITAS |5.544.503.180 |7.305.621.396 |5.583.599.180 |76,54 |100,71 |

Laba Rugi 2010

Tahun 2010 PT. Kereta Api Indonesia (Persero) memperoleh laba sebesar Rp. 216.336.087.230,- meningkat sebesar 139,75% dari tahun 2009

|Tabel Laba Rugi PT. Kereta Api Indonesia (Persero) Tahun 2010 | |
|No. |Uraian |Realisasi Tahun 2009 |Tahun |Ratio (%) |
| | | |2010 |2009 |5 : 4 |5 : 3 |
|1 |2 |3 |4 |5 |6 |7 |
|I |PENDAPATAN JASA ANGKUTAN |5.760.590.591.340 |7.728.423.522.000 |6.366.741.514 |82,38 |110,52 |
|II |BEBAN POKOK PENDAPATAN |4.755.756.983.074 |5.984.549.348.000 |5.167.664.497.364 |86,35 |108,66 |
| |JASA ANGKUTAN | | | | | |
|III |LABA KOTOR JASA ANGKUTAN |1.004.833.608.266 |1.943.874.174.000 |1.199.077.017.325 |68,76 |119,33 |
|IV |BEBAN USAHA |947.156.125.230 |1.205.160.472.000 |1.073.041.846.866 |89,04 |113,29 |
|V |LABA (RUGI) USAHA |57.677.483.037 |538.713.702.000 |126.035.170.459 |23,40 |218,52 |
| |Pendapatan Bunga Non |158.843.765.314 |102.235.643.000 |156.911.122.801 |153,48 |98,78 |
| |Operasi | | | | | |
| |Biaya Non Operasi |116.635.228 |55.122.839.000 |148.734.000 |0,27 |127,52 |
|VI |LABA RUGI NON OPERASI |158.727.130.086 |47.112.804.000 |156.762.388.801 |332,74 |98,76 |
|VII |LABA SEBELUM KERUGIAN LUAR|216.404.613.123 |585.826.506.000 |282.797.559.260 |48,27 |130,68 |
| |BIASA | | | | | |
| |BUNGA |0 |58.424.236.000 |0 |- |- |
| |BIAYA LUAR BIASA |0 |16.242.486.000 |0 |- |- |
|VIII |L/R SETELAH BUNGAN DAN POS| | | | | |
| |LUAR BIASA | | | | | |
| |SEBELUM PAJAK PENGHASILAN |216.404.613.123 |511.159.784.000 |282.797.559.260 |55,32 |130,68 |
|IX |BEBAN PAJAK PENGHASILAN | | | | | |
| |a. PAJAK KINI |9.154.553.800 |16.026.482.000 |46.164.918.022 |288,05 |504,28 |
| |b. PAJAK TANGGUHAN |51.525.859.369 |(500.000.000) |20.533.433.589 |(4.106,64) |39,85 |
| |JUMLAH BEBAN PAJAK |60.680.413.169 |159.716.482.000 |66.698.351.611 |41,76 |109,92 |
| |PENGHASILAN | | | | | |
| |LABA SEBELUM HAK MINORITAS|155.724.199.954 |351.443.302.000 |216.099.207.648 |61,49 |138,77 |
| |HAK MINORITAS |923.883.080 |569.258.000 |(236.879.582) |(41,61) |(25,64) |
|X |LABA BERSIH |154.800.316.874 |350.847.044.000 |216.336.087.230 |61,66 |139,75 |

Indikator Kinerja Keuangan

1. Rasio Keuangan
|Tabel Rasio Keuangan Tahun 2010 | |
|Uraian |Formula |Realisasi Tahun 2009 |2010 |Rasio (%) |
| | | |Program |Realisasi |6 : 4 |6 : 5 |
|1 |2 |3 |4 |5 |6 |7 |
|1. Profit Margin |EAT |2.62 |5.73 |4.50 |172.16 |78.53 |
| |Sales | | | | | |
|2. Asset Turn Over |Sales |116.10 |96.96 |100.06 |86.19 |103.20 |
| |Capital Employed | | | | | |
|3. Return On Asset |EAT |2.79 |4.80 |3.87 |138.77 |80.67 |
| |Total ASSET | | | | | |
|4. Financial Leverage |Total Asset |148.34 |178.63 |141.24 |85.21 |79.07 |
| |Equity | | | | | |
|5. Return On Equity |EAT |4.14 |8.58 |5.47 |132.13 |63.78 |
| |Equity | | | | | |
|6. EBITDA |EBITDA |7.90 |12.00 |8.64 |109.43 |72.01 |
| |Total Asset | | | | | |
|7. ROCE |EAT |3.04 |5.56 |4.51 |178.38 |81.05 |
| |Capital Employed | | | | | |

2. Penilaian Kesehatan Perusahaan

|Tabel Penilaian Kesehatan Perusahaan (Aspek Keuangan) Tahun 2010 | |
|Uraian |Formula |Perhitungan |Hasil |
|1. Return On Equity |Profi t after tax |216.336.087 x 100 |6,55 |
| |Equity |3.303.396.071 | |
|2. Return On Investment |EBIT+Depreciation |454.799.469 x 100 |8,83 |
| |Capital Employed |5.149.789.850 | |
|3. Cash Ratio |Cash |735.137.839 x 100 |97,28 |
| |Current Liabilities |755.707.144 | |
|4. Current Ratio |Current Asset |1.980.272.863 x 100 |262,04 |
| |Current Liabilities |755.707.144 | |
|5. Collection Period |Total Credit |161.484.969 x 100 |9,41 |
| |Total Revenue |1.715.310.919 | |
|6. Inventory |Total Inventory |570.405.377 x 100 |109,79 |
| |Total Revenue |519.553.603 | |
|7. Total Asset |Total Revenue |5.348.315.991 x 100 |103,86 |
| |Capital Employed |5.149.789.850 | |
|8. Total Equity to Total Asset |Total Equity |2.230.155.087 x 100 |94,15 |
| |Total Asset |5.583.599.181 | |

3. Kegiatan Investasi

|Tabel Investasi Tahun 2010 | |
|No. |Uraian |Realisasi Tahun 2009 |2010 |Rasio (%) |
| | | |Program |Realisasi |5 : 3 |5 : 4 |
|1 |2 |3 |4 |5 |6 |7 |
|I |KESELAMATAN | | | | | |
| |A. Memperpanjang Umur ekonomis | | | | | |
| |1. Sarana |9.132.072 |92.000.000 |- |- |- |
| |2. Prasarana Pokok |- |124.616.000 |- |- |- |
| |3. Fasilitas |- |- |- |- |- |
| |Jumlah A |9.132.072 |216.616.000 |0 |0 |0 |
| |B. Meningkatkan Keandalan Perawatan | | | | | |
| |1. Fasilitas DIPO |- |1.165.000 |- |- |- |
| |2. Fasilitas Balai Yasa |- |29.980.000 |479.600 |- |1,60 |
| |3. Fasilitas Komputer dan Pritannya |- |- |- |- |- |
| |4. Fasilitas Lain-Lain |42.956.144 |- |- |- |- |
| |Jumlah B |42.956.144 |31.145.000 |479.600 |1,12 |1,54 |
|Jumlah I |52.088.216 |247.761.000 |479.600 |0,92 |0,19 |
| |
|II |PELAYANAN | | | | | |
| |A. Prasarana Pendukung | | | | | |
| |1. Stasiun |118.662.305 |- |- |- |- |
| |2. Lingkungan DIPO |- |4.000.000 |- |- |- |
| |3. Lingkungan Balai Yasa |- |12.000.000 |- |- |- |
| |4. Perkantoran/Wisma/Mess/GK |- |- |- |- |- |
| |Jumlah A |118.662.305 |16.000.000 |- |- |- |
| |B. Fasilitas Pelayanan |- |10.000.000 |- |- |- |
|Jumlah II |118.662.305 |26.000.000 |- |- |- |
| |
|III |PENDAPATAN | | | | | |
| |A. Sarana |256.487.090 |1.048.500.000 |- |- |- |
| |B. Prasarana |- |- |- |- |- |
| |C. Prasarana Pokok |- |422.269.000 |- |- |- |
| |D. Fasilitas |- |9.000.000 |- |- |- |
| |E. Lain-Lain |- |4.500.000 |- |- |- |
|Jumlah III |256.487.090 |1.48.269.000 |0 |- |- |
| |
|Jumlah Investasi |427.237.611 |1.758.030.000 |479.600 |0,11 |0,03 |

Analisa Kasus

Permasalahan

Kasus PT. KAI dimulai dari perbedaan pandangan antara pihak Manajemen, Komisaris, dan Auditor. Dalam permasalahan keuangan tahun 2005, diumumkan bahwa PT.KAI memperoleh laba sebesar Rp. 690 Miliyar. Sedangkan menurut salah satu anggota komisaris, Hekinus Manao, seharusnya dinyatakan menderita kerugian sebesar Rp.63 Miliyar.

Masalah piutang PPN

Kewajiban PT.KAI membayar Surat Ketetapan Pajak (SKP) atas pajak pertambahan nilai (PPN) sebesar Rp. 95,2 Miliyar pada tahun 2003 disajikan dalam laporan keuangan sebagai piutang.

Piutang tersebut seharusnya di cadangkan penghapusannya pada tahun 2005 kerena di ragukan kolektibilitasnya, tetapi tidak dilakukan oleh manajemen, dan tidak dikoreksi oleh auditor.

Masalah nilai persediaan

Penurunan nilai persediaan suku cadang dan perlengkapan pada tahun 2002 sebesar Rp. 24 Miliyar di akui PT.KAI sebagai kerugian yang dicatat secara betahap

Pada akhir tahun 2005 masih tersisa saldo penurunan nilai yang belum di bebankan sebesar Rp.6 Miliyar, yang seharusnya dibebankan seluruhnya pada tahun 2005

Masalah Bantuan Pemerintah yang belum ditentukan statusnya dan Penyertaan Modal Negara

BPYBDS sebesar RP.674,5 Miliyar dan PMN sebesar Rp.70 Miliyar yang dalam laporan audit di golongkan sebagai pos tersendiri di bawah hutang jangka panjang, menurut komite audit harus direklarasikan menjadi ekuitas dalam neraca tahun 2005.

Melanggar GCG tentang :

Kewajaran (Fairness)

PT KAI tidak memperlakukan semua pemangku kepentingan secaraadil dan setara. PT KAI mengistimewakan PT Pertamina, PT BukitAsam, dan PT Semen Batu Raja, dan PT Wira Daya Lintas dengantidak segera menagih pajak terutang.

Transparansi

PT. KAI tidak menjalankan prinsip keterbukaan dalam proses keputusan dan penyampaian informasi. PT.KAI salah menyatakan pajak terhutang pihak ketiga sebagai piutang. Selain itu PT. KAI juga salah menyatakan nilai persediaan.

Dewan Komisaris PT. KAI dinilai tidak sesuai dengan prinsip transparansi. Dewan Komisaris sebaiknya mencoba menyelesaikan konflik secara internal terlebih dahulu sebelum menyebarluaskan kepada masyarakat, sehingga tidak merusak citra PT. KAI.

Akuntabilitas

PT. KAI tidak menjalankan prinsip akuntabilitas. PT. KAI gagal membina prinsip akutansi yang efektif untuk menghasilkan laporan keuangan yang dapat dipercaya.

Pertanggung Jawaban

PT. KAI melanggar prinsip pertanggung jawaban. PT. KAI gagal memberikan keuntungan ekonomis bagi pemangku kepentingan karena mengalami kerugian pajak terhitung pihak ketiga.

Kemandirian

PT. KAI tidak melaksanakan prinsip kemandirian. PT. KAI mengambil keputusan yang bertentangan dengan undang-undang. Hal tersebut di buktikan dari upaya PT. KAI mengakui hutang pajak pihak ketiga sebagai piutang yang bertentangan dengan undang-undang.

Hukuman yang di terima PT. KAI

Menteri keuangan terhitung sejak tanggal 6 juli 2007, membekukan izin Akuntan Publik yang di bekukan selama 10 bulan berdasarkan Keputusan Menkeu Nomor 500/KM.1/2007

Kesimpulan

Kesimpulan yang dapat diambil adalah PT. KAI tidak melakasanakan prinsip GCG dengan baik sehingga terjadinya pelanggaran-pelanggaran prinsip GCG.

Oleh :

Dewi Mustika S. 111400176
Ekky Fajar G. 111400177
Firmasyah 111400180
Galih Trias Farobi 111400181
Giri Maulana 111400182
Hanif R. Saputra 111400183
Kartika Senja W. 111400185

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...Background: - Cathay Pacific was founded in Hong Kong on september 24 1946 - it is held amongst two, Roy Farrel and Sydney de Kantzow - as mentioned in the video, in its early stages, cathay pacific only flew to few routes between hong kong, sydney, manila, singapore - when it bought butterfield and swore it expanded its fleet and its destinations routes to European and North American countries. - this has continued to the current days in their developments Future Forecast: - in the short term, revenue of cargo may increase because cathay pacific is introducing new cargo terminals in hong kong this year - the firm has ordered around 92 fleets expecting to introduce new flights and destinations which will allow it to increase Industry Comparison: - revenue: throughout the years, it is shown that british airways' revenue has been higher than cathay pacific, because of the financial crisis in 2008, they had begun to face negative drawbacks and growth, they began to operate in different markets and expand their fleets and destinations which had allowed their revenue to increase, british airways was bound to take such an action in order for them to keep gaining profit and remain in the industry, as the scale of the company grows the revenue will increase with it - expenses: we can also notice that both company's share similar expenses where as their revenues have a drastic difference, this shows that cathay pacific may be more efficient in delivering their service...

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...State Department, May 1947. The extract is a report by the US consul in Shenyang to the US State Departament, it is a primary source as it shows Source B Strive to annihilate the enemy in mobile warfare, but at the same time pay attention to tactics of positional attack for seizing enemy strongholds and cities. In the mater of siege operations, resolutely seize all the weakly defended enemy positions or cities. In the case of an enemy position or city defended with medium strength, seize it when the opportunity arises and circumstances permit. In the case of a strongly defended enemy position, take it only when the conditions are ripe. Extract from an essay by Mao Zedong on war, may 1947, to guide his troops. Source C Ching Kai-chek (Jiang Jieshi) was personally honest and well-meaning, [but] he was hemmed in by untrustworthiness of provincial leaders, the intrigues of his headquarters and the widespread communist influence. In 1947 the communist armies faced nationalist superiority in men and materials of two and half to one. After less than a year of fighting, they had reversed the proportion. The nationalist armies voted with their feet. Gray, J. 1990: Rebellions and revolutions, China from 1800s to the 1980s. (Oxford) Source D Military victory was achieved through a brilliant use f strategy against an erroneous campaign plan adopted by the nationalists. On the political front, victory...

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