PT. Timah Tbk, Ketakutan Menerima Tantangan Uji Materi LHP Laporan Keuangan Tahun Anggaran 2019

- PT. Timah Tbk, Ketakutan Menerima Tantangan Uji Materi LHP Laporan Keuangan Tahun Anggaran 2019
“Kalau Benar Kenapa PT. Timah Tbk Harus Takut”
PT. Timah Tbk sampai saat ini Tidak Berani menerima Tantangan Tim Pemantau Laporan Keuangan LSM Indonesia Investigasi Korupsi, untuk duduk bersama mempresentasikan temuan Rekayasa Laporan Keuangan PT. Timah Tbk Tahun Anggaran 2019 sebesar Rp. Rp.386.595.000.000.- tantangan untuk meminta agar Uji Materi terkait kebenaran LHP Laporan Keuangan disampaikan baik melalui Surat Konfirmasi untuk meminta Klarifikasi maupun secara langsung melalui Humas PT. Timah Tbk saudara Rizal ketika menghubungi pihak Redaksi media Mapikor, akan tetapi Direksi PT. Timah Tbk Ketakutan, tidak berani menerima tantangan tersebut.
Menurut keterangan Evert Nunuhitu Ketua Umum Gerakan Rakyat Perduli Keuangan Negara (GRPKN) terkait ketakutan PT. Timah Tbk, Evert Nunuhitu mengatakan kepada Media Mapikor bahwa Ketakutan PT. Timah Tbk ketika diminta duduk bersama untuk mempresentasikan temuan Rekayasa laporan keuangan perusahaan tersebut adalh hal yang wajar saja, kenapa saya bilang wajar saja lanjut Evert Nunuhitu, sebab jika PT. Timah Tbk bersedia menerima tantangan tersebut maka dengan sendirinya akan terbongkar Borok perusaan tersebut, itu sama saja dengan Direksi membuka Aib sendiri kata Evert, yang kedua lanjut Evert Nunuhitu jika tantangan itu diterima dan terbukti bahwa ternyata benar ada Rekayasa pada LHP Laporan Keuangan PT. Timah Tbk, sama saja dengan para Direksi hendak menjebloskan diri mereka kedalam Penjara, yang ketiga, dengan dilaksanakan Uji Materi laporan keuangan tersebut maka persoalan yang selama ini ditutup tutupi akan menjadi Konsumsi Publik, artinya masalah ini akan mencuat dan jelas pasti ramai, itulah yang tidak diinginkan pihak Direksi PT. Timah Tbk, agar boroknya bisa tertutup rapi, intinya bahwa kalau tidak ada Rekayasa pada laporan keungan PT. Timah Tbk, Kenapa para Direksi harus Takut untuk dipresentasikan ? itu pertanyaannya.
Rekayasa laporan keuangan hanya bisa dilakukan oleh Profesional yang ahli dibidang Acounting, jika dilihat secara kasap mata oleh bukan yang ahli maka tidak mungkin akan terlihat bahwa ada Rekayasa pada laporan tersebut, oleh sebab itu menurut saya Rekayasa laporan keuangan adalah Korupsi Terselubung, makanya saya samakan hal tersebut dengan OTT, kalau OTT itu tertangkap langsung dengan barang bukti yang terlihat, kalau Rekayasa laporan keuangan menggunakan keahlian (Ilmiah) jadi menurut saya pelaku Rekayasa laporan keuangan seharusnya dihukum sangat berat, lanjut Evert Nunuhitu, mengakhiri wawancaranya dengan media Mapikor.
Berikut ini penjelasan terkait Rekayasa LHP Laporan Keuangan PT. Timah Tbk adalah sebagai berikut:
1. Menaikkan Nilai Buku Piutang Usaha dan Piutang Lain-Lain dengan melakukan Pemulihan Provisi Penurunan Nilai Piutang Usaha sebesar Rp. 1.083.000.000,-
Dengan adanya Pemulihan ini, makaNilai Piutang Usaha Naik yaitu dengan menurunkan Cadangan Provisi Penurunan sebesar Rp. 1.083.000.000,-
2. Menurunkan Nilai Persediaan sebesar Rp.106.953.000.000,-yaitu dengan cara melakukan Penambahan Cadangan Provisi Penurunan Nilai yang bersifat transaksi tunggal, yaitu sebesar Rp.106.953.000.000,- dengan menambah Provisi Penurunan Nilai ini maka nilai Persediaan akhir akan turun sebanding dengan Penambahan Provisi Penurunan Nilai Persediaan. Transaksi ini bersifat Tunggal dikarenakan Tidak ada Pengakuan Biaya Pada Laporan Laba Rugi maupun Catatan Laporan Keuangan atas Provisi Penurunan Nilai Persediaan sebesar Rp.106.953.000.000,-
3. Menurunkan Nilai Buku Aset Properti Pertambangan sebesar Rp.246.293.000.000,- yaitu dengan cara menaikkan Nilai Akumulasi Penyusutan dan Selisih tersebut Tidak Ada Dalam Laporan Laba Rugi maupun Catatan Laporan Keuangan. Beban Penyusutan yang disajikan pada Laporan Laba Rugi adalah sebesar
Rp. 847.676.000.00,- sedangkan Beban Penyusutan yang disajikan pada Daftra Aset + (ditambah) dengan Beban Penyusutan pada Properti Pertambangan adalah sebesar Rp.1.093.969.000.000,- yaitu dari Rp. 818.781.000.000,- + Rp. 275.188.000.000,- dengan demikian Beban Penyusutan pada Daftar Aset Tetap + (ditambah) Beban Penyusutan Properti Pertambangan Lebih Besar dari pada Beban Penyusutan yang disajikan pada Catatan Laporan Keuangan (LabaRugi) selisih tersebut sebesar Rp.246.293.000.000,-
4. Menurunkan Nilai Akhir Saldo Kas sebesar Rp. 34.792.000.000,- yaitu dengan cara menyajikan Transaksi Tunggal dengan menyajikan :
1. Direklasifikasi KeDimiliki Untuk Dijual Rp. 6.288.000.000,-
2. Pengaruh Kurs Valuta Asing Atas Kas Rp.28.504.000.000,-
Penyajian kedua pos ini bersifat tunggal, hal ini dikarenakan Pada Laporan Laba Rugi dan Catatan Laporan Keuangan tidak ada beban atas selisih kas dan setara kas tersebut.
Dengan tidak menerima tantangan (Ketakutan) maka Tim Ahli Pemantau Laporan Keuangan menganggap bahwa Laporan Keuangan PT. Timah Tbk Dan Entitas Anak yang telah di audit oleh Kantor Akuntan Publik “PWC” Tanu diredja, Wibisana, Rintis dan Rekan untuk Tahun 2019 telah Direkayasa untuk menutupi Korupsi yang terjadi di perusahaan tersebut.
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