Executive Correlation Insight
Gross margin is very high because recognized revenue is concentrated in one large Agate transaction. Management should separate recurring project margin from one-off revenue before using it as run-rate.
Collection is healthy but lags recognized revenue. Visible customer payment covers about 12% of recognized revenue in the same snapshot, so AR follow-up remains the main working-capital control point.
Vendor exposure is led by PT BYD MOTOR INDONESIA service charge, Albus, Angel, Dina Noviyanti, and Infonet. Procurement cost is still modest against revenue, but several payable reversals and payments should be reviewed before closing.
Material lines mix construction items, hospitality supplies, agriculture inputs, and food items. Operational usage is fragmented; grouping by material family will make budget variance clearer than product-by-product review.
Management Actions
Large IDR 8B line is the primary driver of margin.
IDR 40M cost per analytic project is the biggest cost item.
Track AR conversion for Albus, Agate, Dina Noviyanti, and Angel.
Analytic Project |
Revenue |
Material / COGS |
Collection |
Vendor Exposure |
Risk |
Management Read |
|
|---|---|---|---|---|---|---|---|
| Perbaikan Monumen Tugu Muda | IDR 8.05B | IDR 53.95M | IDR 946.42M | IDR 61.27M | Revenue Concentration | Margin looks strong; validate Agate and service-charge allocation. | |
| Bali | IDR 8.05B | IDR 53.95M | IDR 946.42M | IDR 61.27M | Collection Gap | Same commercial pattern; prioritize AR follow-up after revenue posting. | |
| Business Development | IDR 8.05B | IDR 53.95M | IDR 946.42M | IDR 61.27M | Allocation Check | Confirm whether shared entries should sit in project or department analytic. |
Material / Cost Driver | Value | Qty | Signal | |
|---|---|---|---|---|
| Service Charge | IDR 120.00M | 3 lines | Largest Cost | |
| Hospitality supplies | IDR 34.73M | Kitchen, dining, linen | Revenue Linked | |
| Agriculture inputs | IDR 11.63M | Seeds, fertilizer, sprayer | Project Stock | |
| Construction movement | Usage visible | Cement, sand, wooden tiles | Operational Usage |
Counterparty | Module | Amount | Management Note | |
|---|---|---|---|---|
| Agate | Customer payment / revenue | IDR 2.70B collected | Largest collection and revenue dependency. | |
| Albus | Customer / vendor | IDR 114.97M collected | Both revenue and payable movement exist. | |
| PT BYD MOTOR INDONESIA | Vendor payable | IDR 133.20M payable movement | Service charge needs cost-center confirmation. | |
| Infonet | Procurement | IDR 4.16M vendor payment | Linked to fertilizer and sprayer purchases. |