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Indonesia Stock Exchange
Panduan
IDX Taxonomy 2020
JAKARTA
February 2020
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 2
Panduan IDX Taxonomy 2020 ini disiapkan oleh Tim XBRL Bursa Efek Indonesia:
Telepon : +62 21- 5150515
Email : [email protected]
Web : www.idx.co.id
Februari 2020
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 3
Daftar Isi
1. Introduction .................................................................................................................................... 4
1.1 Latar belakang dan tujuan pengembangan XBRL di Bursa Efek Indonesia ............................. 4
1.2 Pengembangan XBRL di Bursa Efek Indonesia ........................................................................ 5
2. IDX Taxonomy 2020 ....................................................................................................................... 5
2.1 Informasi Umum IDX Taxonomy 2020 .................................................................................... 5
2.2 Informasi Versi ........................................................................................................................ 6
2.3 Referensi yang digunakan dalam pembuatan IDX Taxonomy 2020 ....................................... 6
2.4 Penjelasan mengenai IDX Taxonomy 2020 ............................................................................. 7
A. Form Pelaporan ....................................................................................................................... 7
B. Entry Point............................................................................................................................... 7
C. Document Entity Information (DEI) ...................................................................................... 10
D. Laporan Keuangan ................................................................................................................ 11
E. Validasi .................................................................................................................................. 13
F. Versi XBRL yang Digunakan ................................................................................................... 15
G. Logika Arsitektur ................................................................................................................... 15
H. Struktur Folder ...................................................................................................................... 16
3. Public Review ............................................................................................................................... 18
4. Pembuatan Instance Document dan Ilustrasi.............................................................................. 18
A. Memilih entry point yang Sesuai ........................................................................................... 19
B. Memilih Linkbase (Termasuk Form) yang Sesuai .................................................................. 21
C. Membuat Schema Taxonomy Berdasarkan Linkbase yang Dipilih ....................................... 24
D. Membuat Instance Document .............................................................................................. 25
E. Validasi Data ......................................................................................................................... 26
Appendix A ............................................................................................................................................ 28
Appendix B ............................................................................................................................................ 32
Appendix C ............................................................................................................................................ 40
Appendix D ............................................................................................................................................ 41
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 4
1. Introduction
1.1 Latar belakang dan tujuan pengembangan XBRL di Bursa Efek Indonesia
Seiring dengan perkembangan industri pasar modal, kebutuhan informasi atas laporan-laporan
tersebut yang dapat digunakan oleh pihak-pihak yang berkepentingan semakin tinggi. Keinginan
agar informasi yang dimiliki suatu perusahaan ataupun suatu Negara dapat digunakan dan
diproses secara cepat dan efisien, diharapkan dapat tercapai apabila informasi disajikan dalam
bentuk format bahasa yang sama.
Selain itu, untuk dapat mewujudkan keinginan tersebut dan mendukung terciptanya sarana dalam
pelaksanaan business inteligence, serta mempermudah investor maupun regulator dalam
mengakses maupun mengolah data untuk pengambilan keputusan, sebuah solusi yang
terintegrasi untuk menstandarisasi format pelaporan informasi sangat dibutuhkan.
Saat ini penyampaian informasi oleh Emiten disampaikan melalui IDXnet. Data yang disampaikan
Emiten sebagian besar belum dapat digunakan secara optimal oleh pengguna data karena:
a. Informasi detail hanya terdapat dalam format pdf dan disertakan dalam lampiran;
b. Struktur penyajian laporan yang masih terdapat perbedaan antar Emiten;
c. Validasi data yang dilakukan masih manual.
Pengguna data, khususnya investor, banyak mengalami hambatan untuk mendapatkan informasi
secara cepat dan tepat. Karenanya, XBRL dapat menjawab tantangan dalam pengolahan data yang
lebih cepat.
Metode pelaporan berbasiskan XBRL (Extensible Business Reporting Language) berfungsi untuk
menyamakan standar format pelaporan yang berbeda-beda, sehingga memudahkan pengguna
dalam mengolah data. Dengan penyamaan standar tersebut, maka pelaporan emiten dapat di
gunakan dalam berbagai bahasa.
Dari aspek pemantauan Perusahaan Tercatat, agar dapat melakukan pemantauan dan tindak
lanjut yang responsif, dibutuhan pengelolaan informasi yang cepat, handal dan informatif karena:
• Bertambahnya jumlah Perusahaan Tercatat di BEI;
• Meningkatnya dinamika dan kompleksitas tindakan korporasi yang dilakukan Perusahaan
Tercatat;
• Bertambahnya jenis pelaporan dan keterbukaan informasi yang diterima; dan
• Bertambahnya jenis efek dan jenis Perusahaan Tercatat.
Dari aspek kualitas keterbukaan informasi:
• Kebutuhan pasar dan investor atas informasi Perusahaan Tercatat yang lebih handal dan
informatif; dan
• Kendala perbedaan bahasa dan perbedaan standar bagi investor global atas informasi keuangan
Perusahaan Tercatat dapat dijembatani dengan penerapan XBRL.
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 5
1.2 Pengembangan XBRL di Bursa Efek Indonesia
Sejak tahun 2012, PT bursa Efek Indonesia (BEI) telah memulai pengembangan pelaporan dengan
XBRL. Dalam rangka terlaksananya pelaporan tersebut, BEI harus menyiapkan sebuah taksonomi
yang mewakili suatu pelaporan. Sebagai langkah pengembangan awal, BEI telah menyelesaikan
taksonomi khusus untuk laporan keuangan perusahaan. Selanjutnya taksonomi laporan keuangan
ini akan disosialisasikan kepada seluruh Perusahaan Tercatat. Pelaporan informasi laporan
keuangan berbasis XBRL tersebut berencana untuk segera diimplementasikan pada tahun 2015.
Adapun jenis taksonomi laporan keuangan yang ada meliputi laporan :
a. Laporan Posisi Keuangan;
b. Laporan Laba Rugi;
c. Laporan Perubahan Ekuitas;
d. Laporan Arus kas.
Taksonomi tersebut akan menstandarisasi format penyajian laporan keuangan perusahaan dari
seluruh jenis sektor dan subsektor yang telah ditetapkan oleh BEI.
Setelah pengembangan taksonomi atas laporan keuangan, BEI akan melanjutkan pengembangan
taksonomi ke area Disclosure (Pengungkapan). Hingga saat ini, area disclosure yang akan
dikembangkan masih dalam tahap pembahasan. Area disclosure tersebut dapat berupa :
a. Catatan atas laporan keuangan Emiten;
b. Kewajiban keterbukaan informasi dari Emiten;
c. Informasi atas tindakan korporasi Emiten, dll.
2. IDX Taxonomy 2020
2.1 Informasi Umum IDX Taxonomy 2020
IDX Taxonomy 2020 merupakan taksonomi versi pertama yang diterbitkan oleh Bursa Efek
Indonesia. IDX Taxonomy 2020 saat ini masih dalam tahap review oleh publik, dan akan segera
difinalkan setelah mendapatkan tanggapan dari publik untuk dijadikan IDX Taxonomy 2020. IDX
Taxonomy 2020 berisikan taksonomi laporan keuangan tanpa, dan dimaksudkan untuk digunakan
sebagai format pelaporan laporan keuangan Perusahaan Tercatat kedepannya.
Nama: Indonesia Stock Exchange (IDX) Taxonomy 2020
Tanggal
penerbitan:
30 April 2020
Status: Final
Penerbit: Bursa Efek Indonesia
Lingkup: IDX Taxonomy 2020 berisikan elemen dalam laporan keuangan,
termasuk Laporan Posisi Keuangan, Laporan Laba Rugi Komprehensif,
Laporan Perubahan Ekuitas dan Laporan Arus Kas, yang telah disusun
menggunakan beberapa referensi dan ketentuan, diantaranya:
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 6
1. Pernyataan Standar Akuntansi Keuangan (PSAK);
2. Pernyataan Standar Akuntansi Syariah;
3. Ketentuan dalam Peraturan Pasar Modal khususnya:
a) Peraturan BAPEPAM-LK No. VIII.G.7 mengenai Penyajian dan
Pengungkapan Laporan Keuangan Emiten atau Perusahaan
Publik;
b) Peraturan BAPEPAM-LK nomor VIII.G.17 mengenai Pedoman
Akuntansi Perusahaan Efek;
c) Surat Edaran BAPEPAM-LK No. SE-17/BL/2012 mengenai
checklist Pengungkapan Laporan Keuangan Untuk Seluruh
Industri di Pasar Modal di Indonesia;
Lokasi fisik
taksonomi:
http://www.idx.co.id/xbrl/taxonomy/2020-04-30
Dapat
diunduh
dari:
http://www.idx.co.id/StaticData/XBRL/Taxonomy/Indonesia/IDX_Taxonomy_2020.zip
2.2 Informasi Versi
IDX Taxonomy 2020 merupakan taksonomi versi pertama yang diterbitkan oleh PT Bursa Efek
Indonesia.
2.3 Referensi yang digunakan dalam pembuatan IDX Taxonomy 2020
Keseluruhan format atas laporan keuangan yang telah disiapkan, telah melalui proses review
dengan mengambil sampel laporan keuangan atas perusahaan yang tercatat di PT Bursa Efek
Indonesia sebanyak 188 Emiten dari seluruh Perusahaan Tercatat, atau mewakili 35 % dari total
populasi.
IDX Taxonomy 2020 disusun menggunakan beberapa referensi dan ketentuan, diantaranya:
• Pernyataan Standar Akuntansi Keuangan (PSAK);
• Pernyataan Standar Akuntansi Syariah;
• Ketentuan dalam Peraturan Pasar Modal khususnya:
a. Peraturan BAPEPAM-LK No. VIII.G.7 mengenai Penyajian dan Pengungkapan Laporan
Keuangan Emiten atau Perusahaan Publik;
b. Peraturan BAPEPAM-LK nomor VIII.G.17 mengenai Pedoman Akuntansi Perusahaan Efek;
c. Surat Edaran BAPEPAM-LK No. SE-17/BL/2012 mengenai checklist Pengungkapan
Laporan Keuangan Untuk Seluruh Industri di Pasar Modal di Indonesia;
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 7
2.4 Penjelasan mengenai IDX Taxonomy 2020
A. Form Pelaporan
IDX Taxonomy 2020 merupakan taksonomi untuk laporan keuangan yang berbasiskan pada
standar PSAK yang terdiri dari beberapa form pelaporan, yakni:
1. Informasi entitas dokumen (DEI)
Berisi informasi mengenai entitas pelapor, dan dokumen yang dilaporkan.
2. Laporan Keuangan
2.1 Laporan Posisi Keuangan
Berdasarkan PSAK 1, laporan posisi keuangan dapat disajikan berdasarkan klasifikasi
(lancer dan tidak lancer) serta berdasarkan likuiditas.
2.2 Laporan Laba Bersih Komprehensif
Penyajian beban di laporan laba rugi komprehensif, berdasarkan PSAK 1, dapat
dilakukan berdasarkan fungsi atau sifat beban. Selain itu, pajak atas pendapatan
komprehensif lainnya, dapat disajikan setelah pajak dan sebelum pajak.
2.3 Laporan Perubahan Ekuitas
2.4 Laporan Arus Kas
Penyusunan arus kas dari operasi dapat dilakukan dengan metode langsung kecuali
untuk kontrak investasi kolektif yang masih dapat disusun menggunakan metode
tidak langsung.
B. Entry Point
Entry point membagi pelaporan menjadi beberapa jenis. Karena cukup beragamnya akun-
akun dalam setiap industri, bursa membagi IDX Taxonomy 2020 menjadi 8 jenis entry point
yang dapat mempermudah pelaporan dengan memisahkan akun-akun dalam setiap entry
point. Berikut 8 entry point tersebut:
1. Umum / General
2. Properti / Property
3. Infrastruktur / Infrastructure
4. Keuangan dan Syariah / Financial and Sharia
5. Sekuritas / Securities
6. Kontrak Investasi Kolektif / Collective
7. Asuransi / Insurance
8. Pembiayaan / Financing
Panduan IDX Taxonomy 2020
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Ilustrasi IDX Taxonomy 2020
Pembagian entry point tidak sama dengan pembagian klasifikasi industri yang digunakan oleh
Bursa. Saat ini Bursa membagi industri menjadi 9 sektor dengan 56 sub-sektor, tabel merupakan
tabel pemetaan sektor dan sub sektor dengan entry point Taksonomi yang dapat digunakan
sebagai referensi.
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 9
Tabel Pemetaan Sektor dan Sub Sektor dengan Entry Point
Sector Sub Sector Entry Point
11.CROPS
12.PLANTATION
13.ANIMAL HUSBANDRY
14.FISHERY
15.FORESTRY
19.OTHERS
21.COAL MINING
22.CRUDE PETROLEUM & NATURAL GAS PRODUCTION
23.METAL AND MINERAL MINING
24.LAND / STONE QUARRYING
29.OTHERS
31.CEMENT
32.CERAMICS, GLASS, PORCELAIN
33.METAL AND ALLIED PRODUCTS
34.CHEMICALS
35.PLASTICS & PACKAGING
36.ANIMAL FEED
37.WOOD INDUSTRIES
38.PULP & PAPER
39.OTHERS
41.MACHINERY AND HEAVY EQUIPMENT
42.AUTOMOTIVE AND COMPONENTS
43.TEXTILE, GARMENT
44.FOOTWEAR
45.CABLE
46.ELECTRONICS
49.OTHERS
51.FOOD AND BEVERAGES
52.TOBACCO MANUFACTURERS
53.PHARMACEUTICALS
54.COSMETICS AND HOUSEHOLD
55.HOUSEWARE
59.OTHERS
61.PROPERTY AND REAL ESTATE
62.BUILDING CONSTRUCTION
69.OTHERS
71.ENERGY
72.TOLL ROAD, AIRPORT, HARBOR AND ALLIED PRODUCTS
73.TELECOMMUNICATION
74.TRANSPORTATION
75.NON BUILDING CONSTRUCTION
79.OTHERS
81.BANK
Keuangan dan Syariah
/ Financial and Sharia
82.FINANCIAL INSTITUTION
Pembiayaan /
Financing
83.SECURITIES COMPANY Sekuritas / Securities
84.INSURANCE Asuransi / Insurance
85.INVESTMENT FUND / MUTUAL FUND
Kontrak Investasi
Kolektif / Collective
89.OTHERS Sesuai Nature bisnis
91.WHOLESALE (DURABLE & NON-DURABLE GOODS)
93.RETAIL TRADE
94.TOURISM, RESTAURANT AND HOTEL
95.ADVERTISING, PRINTING AND MEDIA
96.HEALTHCARE
97.COMPUTER AND SERVICES
98.INVESTMENT COMPANY
99.OTHERS
General / Umum
7. INFRASTRUCTURE,
UTILITIES AND
TRANSPORTATION
8. FINANCE
9. TRADE, SERVICES &
INVESTMENT
General / Umum
General / Umum
General / Umum
General / Umum
General / Umum
Property / Properti
(juga bagian dari
General / Umum)
Infrastructure /
Infrastruktur
(juga bagian dari
General / Umum)
1. AGRICULTURE
2. MINING
3. BASIC INDUSTRY AND
CHEMICALS
4. MISCELLANEOUS
INDUSTRY
5. CONSUMER GOODS
INDUSTRY
6. PROPERTY, REAL
ESTATE AND BUILDING
CONSTRUCTION
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 10
C. Document Entity Information (DEI)
Document Entity Information berisi Informasi umum mengenai pelapor dan laporan yang
disampaikan. DEI adalah sama untuk seluruh entry point. Berikut adalah daftar isian DEI:
No Elemen
1 Informasi umum [abstrak]
2 Nama entitas
3 Penjelasan perubahan nama dari akhir periode laporan sebelumnya
4 Kode entitas
5 Nomor identifikasi entitas
6 Industri utama entitas
7 Sektor
8 Subsektor
9 Pengendalian informasi pemegang saham
10 Jenis entitas
11 Jenis efek yang dicatatkan
12 Jenis papan perdagangan tempat entitas tercatat
13 Apakah merupakan laporan keuangan satu entitas atau suatu kelompok entitas
14 Periode penyampaian laporan keuangan
15 Tanggal awal periode berjalan
16 Tanggal akhir periode berjalan
17 Tanggal akhir tahun sebelumnya
18 Tanggal awal periode sebelumnya
19 Tanggal akhir periode sebelumnya
20 Mata uang pelaporan
21 Kurs konversi pada tanggal pelaporan jika mata uang penyajian selain rupiah
22 Pembulatan yang digunakan dalam penyajian jumlah dalam laporan keuangan
23 Jenis laporan atas laporan keuangan
24 Jenis opini auditor
25 Hal yang diungkapkan dalam paragraf pendapat untuk penekanan atas suatu
masalah atau paragraf penjelasan lainnya, jika ada
26 Hasil penugasan review
27 Tanggal laporan audit atau hasil laporan review
28 Auditor tahun berjalan
29 Nama partner audit tahun berjalan
30 Lama tahun penugasan partner yang menandatangani
31 Auditor tahun sebelumnya
32 Nama partner audit tahun sebelumnya
33 Kepatuhan terhadap pemenuhan peraturan BAPEPAM LK VIII G 11 tentang tanggung
jawab direksi atas laporan keuangan
34 Kepatuhan terhadap pemenuhan peraturan BAPEPAM LK VIII A dua tentang
independensi akuntan yang memberikan jasa audit di pasar modal
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 11
D. Laporan Keuangan
Setiap laporan mengacu pada presentation link yang berbeda – beda, berikut adalah rincian
presentation link dalam IDX Taxonomy 2020. Tabel di bawah dapat digunakan sebagai acuan
untuk melihat form yang akan digunakan, sebagai contoh jika ingin mengisi laporan arus kas
metode langsung pada entry point infrastruktur, maka acuannya adalah 3510000.
Tabel Presentation Link Pada IDX Taxonomy 2020
List akun disajikan pada Appendix C.
Description
Industry
1 2 3 4 5 6 7 8
General Industry
Property Industry
Infrastructure Industry
Financial and
Sharia Industry
Securities Industry
Insurance Industry
Collective Industry
Financing Industry
Statement of cash flows, indirect method
1520000 2520000 3520000 n/a n/a n/a 7520000 n/a
Significant Accounting Policies 1610000 2610000 3610000 4610000 5610000 6610000 7610000 8610000
Trade Receivables
by currency 1620100 2620100 3620100 n/a n/a n/a n/a n/a
by aging 1620200 2620200 3620200 n/a n/a n/a n/a n/a
by list of counterparty 1620300 2620300 3620300 n/a n/a n/a n/a n/a
by domestic or international 1620400 2620400 3620400 n/a n/a n/a n/a n/a
movement of allowance for impairment of Trade receivables
1620500 2620500 3620500 n/a n/a n/a n/a n/a
Disclosure of Notes for Trade Receivables
1621000 2621000 3621000 n/a n/a n/a n/a n/a
Inventories 1630000 2630000 3630000 n/a n/a n/a n/a n/a
current and non/acurrent 1631000 2631000 3631000 n/a n/a n/a n/a n/a
Disclosure of Notes for Inventories 1632000 2632000 3632000 n/a n/a n/a n/a n/a
Trade Payables
by currency 1640100 2640100 3640100 n/a n/a n/a n/a n/a
by aging 1640200 2640200 3640200 n/a n/a n/a n/a n/a
by list of counterparty 1640300 2640300 3640300 n/a n/a n/a n/a n/a
Disclosure of Notes for Trade Payables
1641000 2641000 3641000 n/a n/a n/a n/a n/a
Revenue
Setelah
Pajak
Sebelum
Pajak
Setelah
Pajak
Sebelum
Pajak
1 Umum 1000000 1210000 1220000 1311000 1321000 1312000 1322000 1410000 1510000 N/A
2 Properti 1000000 2210000 2220000 2311000 2321000 2312000 2322000 2410000 2510000 N/A
3 Infrastruktur 1000000 3210000 3210000 3311000 3321000 3312000 3322000 3410000 3510000 N/A
4
Keuangan dan
Syariah 1000000 N/A 4220000 N/A N/A 4312000 4322000 4410000 4510000 N/A
5 Sekuritas 1000000 N/A 5220000 5311000 5321000 N/A N/A 5410000 5510000 N/A
6 Asuransi 1000000 N/A 6220000 N/A N/A 6312000 6322000 6410000 6510000 N/A
7
Kontrak Investasi
Kolektif 1000000 N/A 7220000 N/A N/A 7312000 7322000 7410000 7510000 7520000
8 Pembiayaan 1000000 N/A 8220000 N/A N/A 8312000 8322000 8410000 8510000 N/A
No Entry Point DEI
Laporan Posisi
KeuanganLaporan Laba Rugi Komprehensif
Laporan
Perubahan
Ekuitas
Laporan Arus Kas
Lancar
dan Tidak
Lancar
Likuiditas
Berdasarkan Fungsi Berdasarkan SifatMetode
Langsung
Metode
Tidak
Langsung
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 12
by party 1616000 2616000 3616000 n/a n/a n/a n/a n/a
by type 1617000 2617000 3617000 n/a n/a n/a n/a n/a
by source 1618000 2618000 3618000 n/a n/a n/a n/a n/a
with value more than 10% 1619000 2619000 3619000 n/a n/a n/a n/a n/a
Disclosure of Notes for Revenue 1616100 2616100 3616100 n/a n/a n/a n/a n/a
Interest and Sharia Income n/a n/a n/a 4631100 n/a n/a n/a n/a
Disclosure of Interest and Sharia Income
n/a n/a n/a 4631110 n/a n/a n/a n/a
Interest Expense n/a n/a n/a 4632100 n/a n/a n/a n/a
Disclosure of Notes for Interest Expense
n/a n/a n/a 4632110 n/a n/a n/a n/a
Fixed Assets (Property, Plant and Equipment)
1611000 2611000 3611000 4611000 5611000 6611000 7611000 8611000
Disclosure of Notes for Property, Plant and Equipment
1611100 2611100 3611100 4611110 5611100 6611100 7611100 8611100
Right of Use Assets 1612000 2612000 3612000 4612000 5612000 6612000 7612000 8612000
Disclosure of Notes for Right of Use Assets
1612100 2612100 3612100 4612100 5612100 6612100 7612100 8612100
Cost of Goods Sold 1670000 2670000 3670000 n/a n/a n/a n/a n/a
Disclosure of Notes for Cost of Goods Sold
1671000 2671000 3671000 n/a n/a n/a n/a n/a
Long-Term Bank Loans 1691000a 1691000b
2691000a 2691000b
3691000a 3691000b
n/a 5691000a 5691000b
6691000a 6691000b
7691000a 7691000b
8691000a 8691000b
Long-Term Bank Loans Interest Information 1692000 2692000 3692000 n/a 5692000 6692000 7692000 8692000
Disclosure of Notes for Long-Term Bank Loans
1691100 2691100 3691100 n/a 5691100 6691100 7691100 8691100
Short-Term Bank Loans 1693000 2693000 3693000 n/a 5693000 6693000 7693000 8693000
Short-Term Bank Loans Interest Information 1696000 2696000 3696000 n/a 5696000 6696000 7696000 8696000
Disclosure of Notes for Short-Term Bank Loans
1693100 2693100 3693100 n/a 5693100 6693100 7693100 8693100
Bank Loans by Order of Liquidity 1694000 2694000 3694000 n/a 5694000 6694000 7694000 8694000
Bank Loans by Order of Liquidity Interest Information
1697000 2697000 3697000 n/a 5697000 6697000 7697000 8697000
Disclosure of Notes for Bank Loans by Order of Liquidity
1694100 2694100 3694100 n/a 5694100 6694100 7694100 8694100
Borrowings by creditor, by currency n/a n/a n/a 4695000a 4695000b
n/a n/a n/a 8695000a 8695000b
Disclosure of Notes for Borrowings n/a n/a n/a 4695100 n/a n/a n/a 8695100
Sukuk 1644000a 1644000b
2644000a 2644000b
3644000a 3644000b
4644000a 4644000b
5644000a 5644000b
6644000a 6644000b
7644000a 7644000b
8644000a 8644000b
Disclosure of Notes for Sukuk 1644100 2644100 3644100 4644100 5644100 6644100 7644100 8644100
Bonds Payable 1634000a 1634000b
2634000a 2634000b
3634000a 3634000b
4634000a 4634000b
5634000a 5634000b
6634000a 6634000b
7634000a 7634000b
8634000a 8634000b
Disclosure of Notes for Bonds Payable
1634100 2634100 3634100 4634100 5634100 6634100 7634100 8634100
Notes Payable 1621000a 1621000b
2621000a 2621000b
3621000a 3621000b
n/a 5621000a 5621000b
6621000a 6621000b
7621000a 7621000b
8621000a 8621000b
Notes Payable Interest Information
1621100 2621100 3621100 n/a 5621100 6621100 7621100 8621100
Disclosure of Notes for Notes Payable
1621100 2621100 3621100 n/a 5621100 6621100 7621100 8621100
Loans and Sharia receivables/financing
by currency, related parties and third parties n/a n/a n/a
4611100a 4611100b
n/a n/a n/a n/a
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 13
by type
n/a n/a n/a 4612100a 4612100b
n/a n/a n/a n/a
by Economic Sector
n/a n/a n/a 4613100a 4613100b
n/a n/a n/a n/a
Other Information n/a n/a n/a 4614100 n/a n/a n/a n/a
Disclosure of Notes for Loans and Sharia receivables/financing
n/a n/a n/a 4614110 n/a n/a n/a n/a
Sharia receivables/financing
by currency, related parties and third parties n/a n/a n/a
4611200a 4611200b
n/a n/a n/a n/a
by type
n/a n/a n/a 4612200a 4612200b
n/a n/a n/a n/a
by Economic Sector
n/a n/a n/a 4613200a 4613200b
n/a n/a n/a n/a
Other Information n/a n/a n/a 4614200 n/a n/a n/a n/a
Disclosure of Notes for Loans Sharia receivables/financing
n/a n/a n/a 4614210 n/a n/a n/a n/a
Third Party Funds
Current Accounts and Wadiah Demand deposits
n/a n/a n/a 4621100 n/a n/a n/a n/a
Savings Deposits and Wadiah Savings Deposits
n/a n/a n/a 4622100 n/a n/a n/a n/a
Time deposits and Wakalah deposits
n/a n/a n/a 4623100 n/a n/a n/a n/a
Annual average interest rate Third Party Funds
n/a n/a n/a 4624100 n/a n/a n/a n/a
Disclosure of Notes for Third Party Funds
n/a n/a n/a 4624110 n/a n/a n/a n/a
Temporary Syirkah Funds n/a n/a n/a 4625100 n/a n/a n/a n/a
Annual average interest rate Third Party Funds
n/a n/a n/a 4626100 n/a n/a n/a n/a
Disclosure of Notes for Temporary Syirkah Funds
n/a n/a n/a 4626110 n/a n/a n/a n/a
E. Validasi
Untuk menjamin validitas data dalam instance document, maka validasi dilakukan dengan
menggunakan calculation link dan formula. Apabila masih ditemukan error atau kesalahan
pada instance document, data yang ada dalam instance document harus diperbaiki terlebih
dahulu.
1. Calculation Linkbase
Calculation Linkbase dapat melakukan validasi data pada satu form saja, baik pada laporan
posisi keuangan, laporan laba rugi komprehensif, laporan perubahan ekuitas, atau laporan
perubahan kas. Calculation Linkbase melakukan validasi data dengan menambahkan data dan
mengalikan dengan weight, dan melakukan validasi antara data yang diinput dengan data
yang dihitung.
Sebagai Contoh, Calculation Linkbase akan melakukan vaidasi pada laba bruto, dimana secara
bisnis dapat didefinisikan bahwa:
Laba bruto = Penjualan dan pendapatan usaha – Beban pokok penjualan dan pendapatan
Maka Calculation Linkbase akan melakukan validasi Laba bruto yang diinput dengan
perhitungan yang yang telah didefinisikan, bila tidak sesuai, maka akan diberikan pesan error.
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 14
Contoh Validasi Data Menggunakan Calculation Linkbase untuk Perhitungan Laba Bruto
Calculation Linkbase mempunyai keterbatasan, yakni:
a. Tidak dapat melakukan validasi antar konteks, untuk periode (duration) dengan tanggal
tertentu (instant).
Sebagai contoh pada laporan perubahan arus kas, terdapat nilai yang berupa posisi pada
tanggal tertentu, yakni kas dan setara kas pada awal dan akhir periode, dan terdapat nilai
yang berupa periode (duration), seperti jumlah arus kas bersih yang didapat pada aktivitas
operasi.
b. Tidak dapat digunakan untuk jenis pelaporan yang berbeda.
Calculation Linkbase hanya digunakan untuk validasi pada pelaporan yang sama, tidak
dapat digunakan untuk pelaporan yang berbeda. Sebagai contoh, melakukan validasi
antar elemen / data pada laporan posisi keuangan dengan laporan laba rugi.
Pada IDX Taxonomy 2020, Calculation Linkbase sudah termasuk bagian dari taksonomi, yang
melakukan validasi antar komponen yang ada pada pelaporan untuk memastikan data yang
disampaikan valid.
2. Formula
Formula dapat mengatasi keterbatasan yang ada pada Calculation Linkbase, karena formula
dapat melakukan validasi antar konteks dan antar jenis laporan. Formula tidak menjadi satu
bagian dalam taksonomi, tetapi digunakan untuk melakukan validasi data yang ada pada
instance document. Formula banyak digunakan untuk melakukan asersi:
a. Existence Assertion
Memastikan suatu data sudah diisi. Sebagai contoh, melakukan asersi terhadap nama
perusahaan dalam DEI. Apabila nama perusahaan tidak diisi pada DEI, formula akan
memberikan pesan error.
b. Value Assertion
Value Assertion mempunyai kegunaan yang sama dengan Calculation Linkbase, tetapi
value assertion dapat juga melakukan validasi antar konteks dan antar jenis laporan.
Sebagai contoh apa bila kas dan setara kas pada laporan posisi keuangan dan kas dan
setara kas pada laporan perubahan arus kas tidak sama, maka pesan memberikan pesan
error.
Pada IDX Taxonomy 2020, formula digunakan untuk memastikan validasi data dilakukan
dalam satu form maupun antar form untuk memastikan data valid.
≠
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 15
Contoh Calculation Linkbase dan Formula
F. Versi XBRL yang Digunakan
Spesifikasi XBRL yang digunakan pada IDX Taxonomy 2020 adalah:
• XBRL 2.1, tanggal 31-12-2003 [mengandung koreksi sampai dengan 20-02-2003]
• Dimensions 1.0 [mengandung koreksi sampai dengan 25-01-2012]
• Formula 1.0 [2009-2013]
G. Logika Arsitektur
Arsitektur IDX Taxonomy 2020 dibagi menjadi 2 lapisan yang berbeda, yakni laporan (report)
dan kamus (dictionary), dan entry point yang mengandung schema yang akan
menghubungkan kedua hal tersebut.
1. Dictionary Layer
Dictionary Layer berisi kamus unuk seluruh elemen yang dibutuhkan dalam taksonomi,
dictionary layer dibagi menjadi 3:
a. Dictionary Schema (cor)
Dictionary schema berisi seluruh elemen atau komponen – komponen pelaporan
seperti akun – akun yang terkandung di dalamnya termasuk di dalamnya referensi
mengenai akun tersebut dan label terkait akun tesebut.
b. Roletype Schema
Berisi pendefinisian roletype schema (contoh [1510000] Statement of cash flows,
direct method - General Industry) yang dibutuhkan dalam taksonomi.
Panduan IDX Taxonomy 2020
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c. DEI Schema (rt)
DEI Schema (rt) berisi kamus elemen atau komponen – komponen pelaporan yang
ada dalam DEI.
2. Report Layer (Lapisan Laporan)
Dictionary layer jika berdiri sendiri tidak dapat menghasilkan laporan yang berfungsi
secara bisnis. Lapisan pelaporan menghubungkan elemen – elemen yang terdapat dalam
kamus untuk membentuk sebuah report. Sebagai contoh dalam penyajian laporan posisi
keuangan, komponen – komponen seperti kas dan setara kas, piutang, seluruhnya
diambil dari kamus.
3. Entry Point
Entry point berisi entry point yang telah didefinisikan, yakni 8 jenis entry point.
H. Struktur Folder
Struktur folder dalam IDX Taxonomy 2020 dibuat untuk mengakomodasi kebutuhan bisnis
yang ada dan arsitektur logika yang telah dibuat.Karenanya folder dibagi menjadi 2, yakni Dic
(dictionary) dan rep (report), Diluar dari folder tersebut terdapat entry point yang
menghubungkan keduanya.
roletype schema(rt)
Labels for Dictionary
References for Dictionary
Labels for DEI
References for DEI
Content model schema (cm) for DEI
(if applicable)
PRE/CAL/DEF/LAB for PFS
(by sector by statement)
PRE/CAL/DEF for form
(by sector by statement)
PRE for DEI
DEF for DEI(if applicable)
Report layer Dictionary layer
Formula(by sector)
Formula(by form)
Entry Point schema
(By sector)
Dictionary schema(cor)
DEI schema(dei)
Panduan IDX Taxonomy 2020
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1. dic
dic atau dictionary berisikan kamus, atau elemen – elemen dalam taksonomi, yang
dibagi menjadi 3 folder:
a. DEI = berisi elemen – elemen terkait DEI
b. FIN = berisi elemen - elemen financial
c. NOFIN = berisi data non-financial, saat ini masih belum ada.
2. rep
rep atau report, berisi seluruh report, dan presentation, calculation, definition linkbase.
Fungsi menyerupai Report pada logika arsitektur.
3. Ep
Ep merupakan 8 entry point yang dibuat untuk memudahkan pelaporan dengan
mengklasifikan data – data yang dibutuhkan dalam setiap entry point.
Modularisasi / informasi versi dibuat dalam folder paling depan, seperti dalam gambar terlihat
dalam {release date}, jadi setiap perubahan taksonomi yang ada, seluruh komponen di
dalamnya akan berubah.
Folder fisik taksonomi berada pada http://www.idx.co.id/xbrl/taxonomy/versi. Sebagai
contoh karena versi IDX Taxonomy 2020 dipublikasikan pada 01 Januari 2020, maka folder
fisik berada pada http://www.idx.co.id/xbrl/2020-01-01/.
{Release date}
dic
rep
FIN
DEI
NOFIN
forms
insurance
DEI
Corpora
ep ep
ep
dic: schema, label, reference, custom datatypes, ELR are located belong to “dic” folder.
rep: all report components such as PRE, CAL, DEF, sector / subsector specific labels and formula are stored under “rep” folder.
DEI: for document and entity information; FIN: for financial information; NOFIN: for non-financial information
securities
property
financing
general
infrastructure
taxonomy
xbrl
Fund Collective
financingshari
commo dimensionDef
Formula
Panduan IDX Taxonomy 2020
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3. Public Review
Public Review telah dilakukan pada tanggal 27 Februari 2020 sampai dengan 28 Februari 2020.
Tujuan dari Public Review tersebut adalah untuk mendapatkan tanggapan publik mengenai
Proposed IDX Taxonomy 2020 dan memperkenalkan IDX Taxonomy serta proses
pengembangannya kepada seluruh perusahaan tercatat, regulator, akuntan publik, data vendor
dan publik, dan untuk memperoleh komentar dan saran terkait dengan Proposed IDX Taxonomy
2020. BEI memperoleh sebanyak 961 komentar dari 269 Emiten yang ikut berpartisipasi dalam
proses Public Review.
Saran dan komentar yang diterima oleh BEI telah digunakan sebagai bahan dalam penyempurnaan
dan finalisasi IDX Taxonomy 2020. BEI telah melakukan perubahan dan penambahan elemen
sebanyak 101 elemen. Pelaksanaan Public Review tersebut merupakan persyaratan dalam rangka
mendapatkan status recognition untuk IDX Taxonomy dari XBRL International, sebuah badan
konsorsium yang terdiri dari perusahaan-perusahaan dan lembaga mancanegara yang
bekerjasama dalam membangun dan mempromosikan penerapan XBRL. Kegunaan dari
recognition tersebut adalah supaya IDX Taxonomy yang telah dibangun oleh BEI memenuhi
spesifikasi XBRL International dan mematuhi ketentuan standar taxonomy internasional.
Berikut adalah gambaran updates yang telah dilakukan pada proposed taksonomi setelah public
review.
Penambahan / Perubahan Elemen per Entry Point
4. Pembuatan Instance Document dan Ilustrasi
Instance document merupakan format pelaporan yang akan disampaikan, yang berisi data – data
keuangan maupun informasi yang disampaikan. Proses pembuatan instance document dapat
dilihat pada gambar di bawah:
1
39
1615
14
65 5
0
5
10
15
20
25
30
35
40
45
DEI Financial and Sharia
General Infrastructure Property Securities Financing Insurance
62
39
0
10
20
30
40
50
60
70
Renamed Added
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Proses Pembuatan Instance Document
Ilustrasi Pembuatan Instance Document oleh PT Test Tbk
Perusahaan PT Test Tbk ingin melaporkan laporan keuangan tahun penuh 2012. PT Test Tbk,
termasuk dalam sektor Basic Industry and Chemicals dan sub sektor Pulp & Paper.
A. Memilih entry point yang Sesuai
Proses pembuatan instance dimulai dari memilih entry point yang sesuai. Secara umum
pemilihan entry point dapat merujuk pada Tabel Pemetaan Sektor dan Sub Sektor dengan Entry
Point dan kesesuaian entry point. Karena PT Test Tbk termasuk dalam sektor Basic Industry and
Chemicals dengan sub sektor Pulp & Paper, maka dipilih PT Test Tbk memilih entry point
General/Umum.
A
B
C
D
E
Panduan IDX Taxonomy 2020
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Tabel Pemilihan Entry Point PT Test Tbk
Sector Sub Sector Entry Point
11.CROPS
12.PLANTATION
13.ANIMAL HUSBANDRY
14.FISHERY
15.FORESTRY
19.OTHERS
21.COAL MINING
22.CRUDE PETROLEUM & NATURAL GAS PRODUCTION
23.METAL AND MINERAL MINING
24.LAND / STONE QUARRYING
29.OTHERS
31.CEMENT
32.CERAMICS, GLASS, PORCELAIN
33.METAL AND ALLIED PRODUCTS
34.CHEMICALS
35.PLASTICS & PACKAGING
36.ANIMAL FEED
37.WOOD INDUSTRIES
38.PULP & PAPER
39.OTHERS
41.MACHINERY AND HEAVY EQUIPMENT
42.AUTOMOTIVE AND COMPONENTS
43.TEXTILE, GARMENT
44.FOOTWEAR
45.CABLE
46.ELECTRONICS
49.OTHERS
51.FOOD AND BEVERAGES
52.TOBACCO MANUFACTURERS
53.PHARMACEUTICALS
54.COSMETICS AND HOUSEHOLD
55.HOUSEWARE
59.OTHERS
61.PROPERTY AND REAL ESTATE
62.BUILDING CONSTRUCTION
69.OTHERS
71.ENERGY
72.TOLL ROAD, AIRPORT, HARBOR AND ALLIED PRODUCTS
73.TELECOMMUNICATION
74.TRANSPORTATION
75.NON BUILDING CONSTRUCTION
79.OTHERS
81.BANK
Keuangan dan Syariah
/ Financial and Sharia
82.FINANCIAL INSTITUTION
Pembiayaan /
Financing
83.SECURITIES COMPANY Sekuritas / Securities
84.INSURANCE Asuransi / Insurance
85.INVESTMENT FUND / MUTUAL FUND
Kontrak Investasi
Kolektif / Collective
89.OTHERS Sesuai Nature bisnis
91.WHOLESALE (DURABLE & NON-DURABLE GOODS)
93.RETAIL TRADE
94.TOURISM, RESTAURANT AND HOTEL
95.ADVERTISING, PRINTING AND MEDIA
96.HEALTHCARE
97.COMPUTER AND SERVICES
98.INVESTMENT COMPANY
99.OTHERS
General / Umum
7. INFRASTRUCTURE,
UTILITIES AND
TRANSPORTATION
8. FINANCE
9. TRADE, SERVICES &
INVESTMENT
General / Umum
General / Umum
General / Umum
General / Umum
General / Umum
Property / Properti
(juga bagian dari
General / Umum)
Infrastructure /
Infrastruktur
(juga bagian dari
General / Umum)
1. AGRICULTURE
2. MINING
3. BASIC INDUSTRY AND
CHEMICALS
4. MISCELLANEOUS
INDUSTRY
5. CONSUMER GOODS
INDUSTRY
6. PROPERTY, REAL
ESTATE AND BUILDING
CONSTRUCTION
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B. Memilih Linkbase (Termasuk Form) yang Sesuai
Setelah menentukan entry point yang sesuai dengan karakternya yakni General / Umum,
setelah itu, dipilih 5 pelaporan yang sesuai, sebagai contoh PT Test Tbk memilih 5 laporan yang
sesuai dengan karakteristik pelaporannya. Deskripsi untuk masing – masing link dapat dilihat
pada Appendix B.
1. DEI (Document Entity Information)
DEI[100000], untuk pelaporan DEI, seluruh entry point melaporkan hal yang sama yakni
[1000000] General information. Maka PT Test Tbk juga akan melaporkan DEI menggunakan
[1000000] General information.
2. Laporan Posisi Keuangan
Laporan Posisi Keuangan [1210000], untuk pelaporan Laporan Posisi Keuangan, ada 2 jenis
pilihan sesuai standar akuntansi yang berlaku, yakni Lancar dan Tidak Lancar, dan
Likuiditas. Karena PT Test Tbk melaporkan laporan keuangan menggunakan metode Lancar
dan Tidak Lancar, maka dipilih [1210000] Statement of financial position presented using
current and non-current - General Industry.
3. Laporan Laba Rugi Komprehensif
Laporan Laba Rugi Komprehensif Berdasarkan Fungsi Setelah Pajak [1210000], Penyajian
beban di laporan laba rugi komprehensif, berdasarkan PSAK 1 dapat dilakukan berdasarkan
fungsi atau sifat beban. Selain itu, pajak atas pendapatan komprehensif lainnya, dapat
disajikan setelah pajak dan sebelum pajak. Karenanya penyajian laporan laba rugi
komprehensif dibagi menjadi 4 jenis. PT Test Tbk melaporkan laporan keuangannya
berdasarkan fungsi, dan menyajikan pajak atas pendapatan komprehensif lainnya setelah
pajak, maka PT Test Tbk memilih [1311000] Statement of comprehensive income, OCI
components presented net of tax, by function - General Industry.
4. Laporan Perubahan Ekuitas
Laporan Perubahan Ekuitas [1410000]. Setiap entry point hanya memiliki pilihan 1 Laporan
Perubahan Ekuitas. Karena PT Test Tbk menggunakan entry point General / Umum, maka
PT Test Tbk menggunakan [1410000] Statement of changes in equity - General Industry.
5. Laporan Arus Kas
Laporan Arus Kas Metode Langsung [1510000]. Penyusunan arus kas dari operasi dapat
dilakukan dengan metode langsung kecuali untuk kontrak investasi kolektif yang masih
dapat disusun menggunakan metode tidak langsung. Karena PT Test Tbk menggunakan
entry point General / Umum, maka PT Test Tbk menggunakan metode [1510000]
Statement of cash flows, direct method - General Industry.
6. Catatan atas laporan keuangan
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Tabel Pilihan PresentationLink PT Test Tbk
Note: Deskripsi untuk masing – masing link dapat dilihat pada Appendix B
Description
Industry
1 2 3 4 5 6 7 8
General Industry
Property Industry
Infrastructure Industry
Financial and
Sharia Industry
Securities Industry
Insurance Industry
Collective Industry
Financing Industry
Statement of cash flows, indirect method
1520000 2520000 3520000 n/a n/a n/a 7520000 n/a
Significant Accounting Policies 1610000 2610000 3610000 4610000 5610000 6610000 7610000 8610000
Trade Receivables
by currency 1620100 2620100 3620100 n/a n/a n/a n/a n/a
by aging 1620200 2620200 3620200 n/a n/a n/a n/a n/a
by list of counterparty 1620300 2620300 3620300 n/a n/a n/a n/a n/a
by domestic or international 1620400 2620400 3620400 n/a n/a n/a n/a n/a
movement of allowance for impairment of Trade receivables
1620500 2620500 3620500 n/a n/a n/a n/a n/a
Disclosure of Notes for Trade Receivables
1621000 2621000 3621000 n/a n/a n/a n/a n/a
Inventories 1630000 2630000 3630000 n/a n/a n/a n/a n/a
current and non/acurrent 1631000 2631000 3631000 n/a n/a n/a n/a n/a
Disclosure of Notes for Inventories 1632000 2632000 3632000 n/a n/a n/a n/a n/a
Trade Payables
by currency 1640100 2640100 3640100 n/a n/a n/a n/a n/a
by aging 1640200 2640200 3640200 n/a n/a n/a n/a n/a
by list of counterparty 1640300 2640300 3640300 n/a n/a n/a n/a n/a
Disclosure of Notes for Trade Payables
1641000 2641000 3641000 n/a n/a n/a n/a n/a
Revenue
by party 1616000 2616000 3616000 n/a n/a n/a n/a n/a
by type 1617000 2617000 3617000 n/a n/a n/a n/a n/a
by source 1618000 2618000 3618000 n/a n/a n/a n/a n/a
with value more than 10% 1619000 2619000 3619000 n/a n/a n/a n/a n/a
Disclosure of Notes for Revenue 1616100 2616100 3616100 n/a n/a n/a n/a n/a
Interest and Sharia Income n/a n/a n/a 4631100 n/a n/a n/a n/a
Disclosure of Interest and Sharia Income
n/a n/a n/a 4631110 n/a n/a n/a n/a
Setelah
Pajak
Sebelum
Pajak
Setelah
Pajak
Sebelum
Pajak
1 Umum 1000000 1210000 1220000 1311000 1321000 1312000 1322000 1410000 1510000 N/A
2 Properti 1000000 2210000 2220000 2311000 2321000 2312000 2322000 2410000 2510000 N/A
3 Infrastruktur 1000000 3210000 3210000 3311000 3321000 3312000 3322000 3410000 3510000 N/A
4
Keuangan dan
Syariah 1000000 N/A 4220000 N/A N/A 4312000 4322000 4410000 4510000 N/A
5 Sekuritas 1000000 N/A 5220000 5311000 5321000 N/A N/A 5410000 5510000 N/A
6 Asuransi 1000000 N/A 6220000 N/A N/A 6312000 6322000 6410000 6510000 N/A
7
Kontrak Investasi
Kolektif 1000000 N/A 7220000 N/A N/A 7312000 7322000 7410000 7510000 7520000
8 Pembiayaan 1000000 N/A 8220000 N/A N/A 8312000 8322000 8410000 8510000 N/A
No Entry Point DEI
Laporan Posisi
KeuanganLaporan Laba Rugi Komprehensif
Laporan
Perubahan
Ekuitas
Laporan Arus Kas
Lancar
dan Tidak
Lancar
Likuiditas
Berdasarkan Fungsi Berdasarkan SifatMetode
Langsung
Metode
Tidak
Langsung1 2 3 4 5
Entry point
Panduan IDX Taxonomy 2020
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Interest Expense n/a n/a n/a 4632100 n/a n/a n/a n/a
Disclosure of Notes for Interest Expense
n/a n/a n/a 4632110 n/a n/a n/a n/a
Fixed Assets (Property, Plant and Equipment)
1611000 2611000 3611000 4611000 5611000 6611000 7611000 8611000
Disclosure of Notes for Property, Plant and Equipment
1611100 2611100 3611100 4611110 5611100 6611100 7611100 8611100
Right of Use Assets 1612000 2612000 3612000 4612000 5612000 6612000 7612000 8612000
Disclosure of Notes for Right of Use Assets
1612100 2612100 3612100 4612100 5612100 6612100 7612100 8612100
Cost of Goods Sold 1670000 2670000 3670000 n/a n/a n/a n/a n/a
Disclosure of Notes for Cost of Goods Sold
1671000 2671000 3671000 n/a n/a n/a n/a n/a
Long-Term Bank Loans 1691000a 1691000b
2691000a 2691000b
3691000a 3691000b
n/a 5691000a 5691000b
6691000a 6691000b
7691000a 7691000b
8691000a 8691000b
Long-Term Bank Loans Interest Information 1692000 2692000 3692000 n/a 5692000 6692000 7692000 8692000
Disclosure of Notes for Long-Term Bank Loans
1691100 2691100 3691100 n/a 5691100 6691100 7691100 8691100
Short-Term Bank Loans 1693000 2693000 3693000 n/a 5693000 6693000 7693000 8693000
Short-Term Bank Loans Interest Information 1696000 2696000 3696000 n/a 5696000 6696000 7696000 8696000
Disclosure of Notes for Short-Term Bank Loans
1693100 2693100 3693100 n/a 5693100 6693100 7693100 8693100
Bank Loans by Order of Liquidity 1694000 2694000 3694000 n/a 5694000 6694000 7694000 8694000
Bank Loans by Order of Liquidity Interest Information
1697000 2697000 3697000 n/a 5697000 6697000 7697000 8697000
Disclosure of Notes for Bank Loans by Order of Liquidity
1694100 2694100 3694100 n/a 5694100 6694100 7694100 8694100
Borrowings by creditor, by currency n/a n/a n/a 4695000a 4695000b
n/a n/a n/a 8695000a 8695000b
Disclosure of Notes for Borrowings n/a n/a n/a 4695100 n/a n/a n/a 8695100
Sukuk 1644000a 1644000b
2644000a 2644000b
3644000a 3644000b
4644000a 4644000b
5644000a 5644000b
6644000a 6644000b
7644000a 7644000b
8644000a 8644000b
Disclosure of Notes for Sukuk 1644100 2644100 3644100 4644100 5644100 6644100 7644100 8644100
Bonds Payable 1634000a 1634000b
2634000a 2634000b
3634000a 3634000b
4634000a 4634000b
5634000a 5634000b
6634000a 6634000b
7634000a 7634000b
8634000a 8634000b
Disclosure of Notes for Bonds Payable
1634100 2634100 3634100 4634100 5634100 6634100 7634100 8634100
Notes Payable 1621000a 1621000b
2621000a 2621000b
3621000a 3621000b
n/a 5621000a 5621000b
6621000a 6621000b
7621000a 7621000b
8621000a 8621000b
Notes Payable Interest Information
1621100 2621100 3621100 n/a 5621100 6621100 7621100 8621100
Disclosure of Notes for Notes Payable
1621100 2621100 3621100 n/a 5621100 6621100 7621100 8621100
Loans and Sharia receivables/financing
by currency, related parties and third parties n/a n/a n/a
4611100a 4611100b
n/a n/a n/a n/a
by type
n/a n/a n/a 4612100a 4612100b
n/a n/a n/a n/a
by Economic Sector
n/a n/a n/a 4613100a 4613100b
n/a n/a n/a n/a
Other Information n/a n/a n/a 4614100 n/a n/a n/a n/a
Disclosure of Notes for Loans and Sharia receivables/financing
n/a n/a n/a 4614110 n/a n/a n/a n/a
Sharia receivables/financing
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 24
by currency, related parties and third parties n/a n/a n/a
4611200a 4611200b
n/a n/a n/a n/a
by type
n/a n/a n/a 4612200a 4612200b
n/a n/a n/a n/a
by Economic Sector
n/a n/a n/a 4613200a 4613200b
n/a n/a n/a n/a
Other Information n/a n/a n/a 4614200 n/a n/a n/a n/a
Disclosure of Notes for Loans Sharia receivables/financing
n/a n/a n/a 4614210 n/a n/a n/a n/a
Third Party Funds
Current Accounts and Wadiah Demand deposits
n/a n/a n/a 4621100 n/a n/a n/a n/a
Savings Deposits and Wadiah Savings Deposits
n/a n/a n/a 4622100 n/a n/a n/a n/a
Time deposits and Wakalah deposits
n/a n/a n/a 4623100 n/a n/a n/a n/a
Annual average interest rate Third Party Funds
n/a n/a n/a 4624100 n/a n/a n/a n/a
Disclosure of Notes for Third Party Funds
n/a n/a n/a 4624110 n/a n/a n/a n/a
Temporary Syirkah Funds n/a n/a n/a 4625100 n/a n/a n/a n/a
Annual average interest rate Third Party Funds
n/a n/a n/a 4626100 n/a n/a n/a n/a
Disclosure of Notes for Temporary Syirkah Funds
n/a n/a n/a 4626110 n/a n/a n/a n/a
Selain Presentation link, dipilih juga linkbase lain yang relevan dengan presentasi yang akan
disajikan.
C. Membuat Schema Taxonomy Berdasarkan Linkbase yang Dipilih
Dari seluruh link base yang dipilih (presentation link, calculation link, label link, definition link)
dibuat skema pelaporan. Berikut merupakan contoh schema dari PT Test Tbk untuk pelaporan
laporan keuangan tahun penuh 2012.
Contoh Schema Test2012-12-31.xsd
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 25
D. Membuat Instance Document
Instance document dibuat dengan mengisi data dari template yang telah dipilih.
1. Isi data DEI
Seluruh pelaporan harus mengisi form DEI yang sama. PT Test Tbk mengisi data berikut
untuk DEI.
Isian Data DEI untuk PT Test Tbk
2. Isi data keuangan (”Tagging”)
Data keuangan diisi dengan template sesuai dengan yang dipilih sebelumnya. Pada
pengisian ini dilakukan proses tagging, yakni melakukan mapping antara akun – akun yang
ada pada laporan keuangan dengan akun yang ada pada template, bila tidak sama persis,
dipilih akun yang paling mendekati. Sebagai contoh gambar berikut merupakan contoh
tagging laporan posisi keuangan dari PT Test Tbk.
Nama entitas PT TEST Tbk
Penjelasan perubahan nama dari akhir periode laporan sebelumnya
Kode entitas TEST
Nomor identifikasi entitas 000111
Industri utama entitas Umum / General
Sektor 3. Basic Industry And
Chemicals
Subsektor 38. Pulp & Paper
Pengendalian informasi pemegang saham National Corporation
Jenis entitas Local Company - Indonesia
Jurisdiction
Jenis efek yang dicatatkan Saham / Stock
Jenis papan perdagangan tempat entitas tercatat Utama / Main
Apakah merupakan laporan keuangan satu entitas atau suatu kelompok
entitas
Entitas tunggal / Single entitiy
Periode penyampaian laporan keuangan 2012-01-01
Tanggal awal periode berjalan 2012-01-01
Tanggal akhir periode berjalan 2012-12-31
Tanggal akhir tahun sebelumnya 2011-12-31
Tanggal awal periode sebelumnya 2011-01-01
Tanggal akhir periode sebelumnya 2011-12-31
Mata uang pelaporan Rupiah / IDR
Pembulatan yang digunakan dalam penyajian jumlah dalam laporan
keuangan
Ribuan / In Thousand
Jenis laporan atas laporan keuangan Diaudit / Audited
Jenis opini auditor Wajar Tanpa Pengecualian /
Unqualif ied
Hasil penugasan review
Tanggal laporan audit atau hasil laporan review 2012-03-24
Auditor tahun berjalan Kantor Akuntan A
Nama partner audit tahun berjalan Akuntan A
Lama tahun penugasan partner yang menandatangani 2
Auditor tahun sebelumnya Kantor Akuntan A
Nama partner audit tahun sebelumnya Akuntan B
Kepatuhan terhadap pemenuhan peraturan BAPEPAM LK VIII G 11 tentang
tanggung jawab direksi atas laporan keuangan
Ya / Yes
Kepatuhan terhadap pemenuhan peraturan BAPEPAM LK VIII A dua tentang
independensi akuntan yang memberikan jasa audit di pasar modal
Ya / Yes
Informasi umum [abstrak]
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 26
Contoh Tagging Laporan Posisi Keuangan Komponen Aset Lancar dari Laporan Keuangan PT Test
Tbk ke Elemen – Elemen Taksonomi
Proses tagging dilakukan untuk seluruh data pada laporan keuangan (Laporan Posisi
Keuangan, Laporan Laba Rugi Komprehensif, Laporan Perubahan Ekuitas, Laporan
Perubahan Arus Kas). Data yang ada pada laporan keuangan dimasukkan dalam komponen
– komponen yang terdapat pada elemen taksonomi.
E. Validasi Data
Untuk menjamin data pada instance document valid, maka validasi dilakukan dengan
menggunakan calculation link dan formula. Apabila masih ditemukan error atau kesalahan
pada instance document, data yang ada perlu diperbaiki terlebih dahulu.
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 27
Contoh PT Test Tbk Melakukan Salah Input untuk Laba Bruto Kesalahan Dideteksi oleh
Calculation Link
Sebelum Perbaikan
Setelah Perbaikan
Setelah validasi tidak menemukan error maka instance document sudah selesai dibuat.
Instance Document dan Schema PT Test Tbk
TEST2012-12-31.xbrl TEST2012-12-31.xsd
Instance Document Schema
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 28
Appendix A
Opsi dalam Document Entity Information (DEI)
No Elemen Opsi
1 Informasi umum [abstrak]
2 Nama entitas
3 Penjelasan perubahan nama dari akhir periode
laporan sebelumnya
4 Kode entitas
5 Nomor identifikasi entitas
6 Industri utama entitas Asuransi / Insurance
Infrastruktur / Infrastructure
Keuangan dan Syariah / Financial
and Sharia
Kontrak Investasi Kolektif /
Collective
Pembiayaan / Financing
Peroperti / Property
Sekuritas / Securities
Umum / General
7 Sektor 1. Agriculture
2. Mining
3. Basic Industry And Chemicals
4. Miscellaneous Industry
5. Consumer Goods Industry
6. Property, Real Estate And
Building Construction
7. Infrastructure, Utilities And
Transportation
8. Finance
9. Trade, Services & Investment
Collective
8 Subsektor 11. Crops
12. Plantation
13. Animal Husbandry
14. Fishery
15. Forestry
19. Others - Agriculture
21. Coal Mining
22. Crude Petroleum & Natural
Gas Production
23. Metal And Mineral Mining
24. Land / Stone Quarrying
29. Others - Mining
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 29
No Elemen Opsi
31. Cement
32. Ceramics, Glass, Porcelain
33. Metal And Allied Products
34. Chemicals
35. Plastics & Packaging
36. Animal Feed
37. Wood Industries
38. Pulp & Paper
39. Others - Basic Industry And
Chemicals
41. Machinery And Heavy
Equipment
42. Automotive And Components
43. Textile, Garment
44. Footwear
45. Cable
46. Electronics
49. Others - Miscellaneous
Industry
51. Food And Beverages
52. Tobacco Manufacturers
53. Pharmaceuticals
54. Cosmetics And Household
55. Houseware
59. Others - Consumer Goods
Industry
61. Property And Real Estate
62. Building Construction
69. Others
71. Energy
72. Toll Road, Airport, Harbor
And Allied Products
73. Telecommunication
74. Transportation
75. Non Building Construction
79. Others - Infrastructure,
Utilities And Transportation
81. Bank
82. Financial Institution
83. Securities Company
84. Insurance
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 30
No Elemen Opsi
85. Investment Fund / Mutual
Fund
89. Others - Finance
91. Wholesale (Durable & Non-
Durable Goods)
93. Retail Trade
94. Tourism, Restaurant And
Hotel
95. Advertising, Printing And
Media
96. Healthcare
97. Computer And Services
98. Investment Company
99. Others - Trade Services &
Investment
Collective
9 Pengendalian informasi pemegang saham Individual WNI
Individual Foreign, Residential
Individual Foreign, Non-
Residential
National Corporation
Foreign Corporation
10 Jenis entitas Local Company - Indonesia
Jurisdiction
Joint Venture - Indonesia
Jurisdiction
Joint Venture - Non-Indonesia
Jurisdiction
Foreign Company
11 Jenis efek yang dicatatkan Saham / Stock
Obligasi / Bond
Saham dan Obligasi / Stock and
Bond
Sertifikat Penitipan Efek
Indonesia / Indonesian
Depository Receipt
Efek Beragun Aset / Asset-Backed
Securities
Kontrak Investasi Kolektif /
Collective Investment Contract
12 Jenis papan perdagangan tempat entitas tercatat Utama / Main
Pengembangan / Development
Panduan IDX Taxonomy 2020
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No Elemen Opsi
13 Apakah merupakan laporan keuangan satu entitas
atau suatu kelompok entitas Entitas tunggal / Single entitiy
Entitas grup / Group entity
14 Periode penyampaian laporan keuangan 15 Tanggal awal periode berjalan
16 Tanggal akhir periode berjalan
17 Tanggal akhir tahun sebelumnya 18 Tanggal awal periode sebelumnya
19 Tanggal akhir periode sebelumnya
20 Mata uang pelaporan
21 Kurs konversi pada tanggal pelaporan jika mata uang
penyajian selain rupiah
22 Pembulatan yang digunakan dalam penyajian jumlah
dalam laporan keuangan Satuan Penuh / Full Amount
Ribuan / In Thousand
Jutaan / In Million
Miliaran / In Billion
23 Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit
Ditelaah secara Terbatas /
Limited Review
Diaudit / Audited
24 Jenis opini auditor Wajar Tanpa Pengecualian /
Unqualified
Wajar Dengan Pengecualian /
Qualified
Tidak Wajar / Adverse
Tidak Memberikan Pendapat /
Disclaimer
25
Hal yang diungkapkan dalam paragraf pendapat
untuk penekanan atas suatu masalah atau paragraf
penjelasan lainnya, jika ada
26 Hasil penugasan review
27 Tanggal laporan audit atau hasil laporan review
28 Auditor tahun berjalan
29 Nama partner audit tahun berjalan
30 Lama tahun penugasan partner yang
menandatangani
31 Auditor tahun sebelumnya
32 Nama partner audit tahun sebelumnya
33
Kepatuhan terhadap pemenuhan peraturan
BAPEPAM LK VIII G 11 tentang tanggung jawab
direksi atas laporan keuangan
Ya / Yes
Tidak / No
34 Ya / Yes
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 32
No Elemen Opsi
Kepatuhan terhadap pemenuhan peraturan
BAPEPAM LK VIII A dua tentang independensi
akuntan yang memberikan jasa audit di pasar modal Tidak / No
Appendix B
Daftar List Prensentation Link
1 [1000000] General information
2 [1210000] Statement of financial position presented using current and non-current - General Industry
3 [1220000] Statement of financial position presented using order of liquidity - General Industry
4 [1311000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by function - General Industry
5 [1312000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by nature - General Industry
6 [1321000] Statement of profit or loss and other comprehensive income, OCI components presented before tax, by function - General Industry
7 [1322000] Statement of profit or loss and other comprehensive income, OCI components presented before tax, by nature - General Industry
8 [1410000] Statement of changes in equity - General Industry
9 [1510000] Statement of cash flows, direct method - General Industry
10 [1520000] Statement of cash Flows, indirect method - General Industry
11 [1610000] Explanation for Significant Accounting Policy - General Industry
12 [1611000] Notes for Property, Plant, and Equipement - General Industry
13 [1611100] Disclosure of Notes for Property, Plant and Equipment - General Industry
14 [1612000] Notes for Right of Use Assets - General Industry
15 [1612100] Disclosure of Notes for Right of Use Assets - General Industry
16 [1616000] Notes for Revenue By Parties - General Industry
17 [1616100] Disclosure of Notes for Revenue - General Industry
18 [1617000] Notes for Revenue By Type - General Industry
19 [1618000] Notes for Revenue By Source - General Industry
20 [1619000] Notes for Revenue With Value More Than 10% - General Industry
21 [1620100] Notes for Trade receivables, by currency - General Industry
22 [1620200] Notes for Trade receivables, by aging - General Industry
23 [1620300] Notes for Trade receivables, by list of counterparty - General Industry
24 [1620400] Notes for Trade receivables, by domestic or international - General Industry
25 [1620500] Notes for Trade receivable, movement of allowance for impairment of Trade receivables - General Industry
26 [1621000] Disclosure of Notes for Trade Receivables - General Industry
27 [1621100] Notes for Notes Payable Interest Information - General Industry
28 [1621110] Disclosure of Notes for Notes Payable - General Industry
29 [1630000] Notes for Inventories - General Industry
30 [1631000] Notes for Inventories, current and non-current - General Industry
31 [1632000] Disclosure of Notes for Inventories - General Industry
32 [1634100] Disclosure of Notes for Bonds Payable - General Industry
33 [1640100] Notes for Trade Payable, by currency - General Industry
34 [1640200] Notes for Trade Payable, by aging - General Industry
35 [1640300] Notes for Trade Payable, by list of counterparty - General Industry
36 [1641000] Disclosure of Notes for Trade Payables - General Industry
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 33
37 [1644100] Disclosure of Notes for Sukuk - General Industry
38 [1670000] Notes for Cost of Good Sold - General Industry
39 [1671000] Disclosure of Notes for Cost of Goods Sold - General Industry
40 [1691100] Disclosure of Notes for Long-Term Bank Loans - General Industry
41 [1692000] Notes for Long-Term Bank Loans Interest Information - General Industry
42 [1693000] Notes for Short-Term Bank Loans - General Industry
43 [1693100] Disclosure of Notes for Short-Term Bank Loans - General Industry
44 [1694000] Notes for Bank Loans by Order of Liquidity - General Industry
45 [1694100] Disclosure of Notes for Bank Loans by Order of Liquidity - General Industry
46 [1696000] Notes for Short-Term Bank Loans Interest Information - General Industry
47 [1697000] Notes for Bank Loans by Order of Liquidity Interest Information - General Industry
48 [2210000] Statement of financial position presented using current and non-current - Property Industry
49 [2220000] Statement of financial position presented using order of liquidity - Property Industry
50 [2311000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by function - Property Industry
51 [2312000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by nature - Property Industry
52 [2321000] Statement of profit or loss and other comprehensive income, OCI components presented before tax, by function - Property Industry
53 [2322000] Statement of profit or loss and other comprehensive income, OCI components presented before tax, by nature - Property Industry
54 [2410000] Statement of changes in equity - Property Industry
55 [2510000] Statement of cash flows, direct method - Property Industry
56 [2520000] Statement of cash flows, indirect method - Property Industry
57 [2610000] Explanation for Significant Accounting Policy - Property Industry
58 [2611000] Notes for Property, Plant, and Equipement - Property Industry
59 [2611100] Disclosure of Notes for Property, Plant and Equipment - Property Industry
60 [2612000] Notes for Right of Use Assets - Property Industry
61 [2612100] Disclosure of Notes for Right of Use Assets - Property Industry
62 [2616000] Notes for Revenue By Parties - Property Industry
63 [2616100] Disclosure of Notes for Revenue - Property Industry
64 [2617000] Notes for Revenue By Type - Property Industry
65 [2618000] Notes for Revenue By Source - Property Industry
66 [2619000] Notes for Revenue With Value More Than 10% - Property Industry
67 [2620100] Notes for Trade receivables, by currency - Property Industry
68 [2620200] Notes for Trade receivables, by aging - Property Industry
69 [2620300] Notes for Trade receivables, by list of counterparty - Property Industry
70 [2620400] Notes for Trade receivables, by domestic or international - Property Industry
71 [2620500] Notes for Trade receivable, movement of allowance for impairment of Trade receivables - Property Industry
72 [2621000] Disclosure of Notes for Trade Receivables - Property Industry
73 [2621100] Notes for Notes Payable Interest Information - Property Industry
74 [2621110] Disclosure of Notes for Notes Payable - Property Industry
75 [2630000] Notes for Inventories - Property Industry
76 [2631000] Notes for Inventories, current and non-current - property Industry
77 [2632000] Disclosure of Notes for Inventories - Property Industry
78 [2634100] Disclosure of Notes for Bonds Payable - Property Industry
79 [2640100] Notes for Trade Payable, by currency - Property Industry
80 [2640200] Notes for Trade Payable, by aging - Property Industry
81 [2640300] Notes for Trade Payable, by list of counterparty - Property Industry
82 [2641000] Disclosure of Notes for Trade Payables - Property Industry
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 34
83 [2644100] Disclosure of Notes for Sukuk - Property Industry
84 [2670000] Notes for Cost of Good Sold - Property Industry
85 [2671000] Disclosure of Notes for Cost of Goods Sold - Property Industry
86 [2691100] Disclosure of Notes for Long-Term Bank Loans - Property Industry
87 [2692000] Notes for Long-Term Bank Loans Interest Information - Property Industry
88 [2693000] Notes for Short-Term Bank Loans - Property Industry
89 [2693100] Disclosure of Notes for Short-Term Bank Loans - Property Industry
90 [2694000] Notes for Bank Loans by Order of Liquidity - Property Industry
91 [2694100] Disclosure of Notes for Bank Loans by Order of Liquidity - Property Industry
92 [2696000] Notes for Short-Term Bank Loans Interest Information - Property Industry
93 [2697000] Notes for Bank Loans by Order of Liquidity Interest Information - Property Industry
94 [3210000] Statement of financial position presented using current and non-current - Infrastructure Industry
95 [3220000] Statement of financial position presented using order of liquidity - Infrastructure Industry
96 [3311000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by function - Infrastructure Industry
97 [3312000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by nature - Infrastructure Industry
98 [3321000] Statement of profit or loss and other comprehensive income, OCI components presented before tax, by function - Infrastructure Industry
99 [3322000] Statement of profit or loss and other comprehensive income, OCI components presented before tax, by nature - Infrastructure Industry
100 [3410000] Statement of changes in equity - Infrastructure Industry
101 [3510000] Statement of cash flows, direct method - Infrastructure Industry
102 [3520000] Statement of cash flows, indirect method - Infrastructure Industry
103 [3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
104 [3611000] Notes for Property, Plant, and Equipement - Infrastructure Industry
105 [3611100] Disclosure of Notes for Property, Plant and Equipment - Infrastructure Industry
106 [3612000] Notes for Right of Use Assets - Infrastructure Industry
107 [3612100] Disclosure of Notes for Right of Use Assets - Infrastructure Industry
108 [3616000] Notes for Revenue By Parties - Infrastructure Industry
109 [3616100] Disclosure of Notes for Revenue - Infrastructure Industry
110 [3617000] Notes for Revenue By Type - Infrastructure Industry
111 [3618000] Notes for Revenue By Source - Infrastructure Industry
112 [3619000] Notes for Revenue With Value More Than 10% - Infrastructure Industry
113 [3620100] Notes for Trade receivables, by currency - Infrastructure Industry
114 [3620200] Notes for Trade receivables, by aging - Infrastructure Industry
115 [3620300] Notes for Trade receivables, by list of counterparty - Infrastructure Industry
116 [3620400] Notes for Trade receivables, by domestic or international - Infrastructure Industry
117 [3620500] Notes for Trade receivable, movement of allowance for impairment of Trade receivables - Infrastructure Industry
118 [3621000] Disclosure of Notes for Trade Receivables - Infrastructure Industry
119 [3621100] Notes for Notes Payable Interest Information - Infrastructure Industry
120 [3621110] Disclosure of Notes for Notes Payable - Infrastructure Industry
121 [3630000] Notes for Inventories - Infrastucture Industry
122 [3631000] Notes for Inventories,current and non-current - Infrastucture Industry
123 [3632000] Disclosure of Notes for Inventories - Infrastructure Industry
124 [3634100] Disclosure of Notes for Bonds Payable - Infrastructure Industry
125 [3640100] Notes for Trade Payable, by currency - Infrastructure Industry
126 [3640200] Notes for Trade Payable, by aging - Infrastructure Industry
127 [3640300] Notes for Trade Payable, by list of counterparty - Infrastructure Industry
128 [3641000] Disclosure of Notes for Trade Payables - Infrastructure Industry
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 35
129 [3644100] Disclosure of Notes for Sukuk - Infrastructure Industry
130 [3670000] Notes for Cost of Good Sold - Infrastructure Industry
131 [3671000] Disclosure of Notes for Cost of Goods Sold - Infrastructure Industry
132 [3691100] Disclosure of Notes for Long-Term Bank Loans - Infrastructure Industry
133 [3692000] Notes for Long-Term Bank Loans Interest Information - Infrastructure Industry
134 [3693000] Notes for Short-Term Bank Loans - Infrastructure Industry
135 [3693100] Disclosure of Notes for Short-Term Bank Loans - Infrastructure Industry
136 [3694000] Notes for Bank Loans by Order of Liquidity - Infrastructure Industry
137 [3694100] Disclosure of Notes for Bank Loans by Order of Liquidity - Infrastructure Industry
138 [3696000] Notes for Short-Term Bank Loans Interest Information - Infrastructure Industry
139 [3697000] Notes for Bank Loans by Order of Liquidity Interest Information - Infrastructure Industry
140 [4220000] Statement of financial position presented using order of liquidity - Financial and Sharia Industry
141 [4312000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by nature - Financial and Sharia Industry
142 [4322000] Statement of profit or loss and other comprehensive income, OCI components presented before tax, by nature - Financial and Sharia Industry
143 [4410000] Statement of changes in equity - Financial and Sharia Industry
144 [4510000] Statement of cash flows, direct method - Financial and Sharia Industry
145 [4520000] Statement of cash flows, indirect method - Financial and Sharia Industry - Financial and Sharia Industry
146 [4610000] Explanation for Significant Accounting Policy - Financial and Sharia Industry
147 [4611000] Notes for Property, Plant, and Equipement - Financial and Sharia Industry
148 [4611110] Disclosure of Notes for Property, Plant and Equipment - Financial and Sharia Industry
149 [4612000] Notes for Right of Use Assets - Financial and Sharia Industry
150 [4612100] Disclosure of Notes for Right of Use Assets - Financial and Sharia Industry
151 [4614100] Notes for Loans and Sharia receivables/financing - Other Information - Financial and Sharia Industry
152 [4614110] Disclosure of Notes for Loans and Sharia receivables/financing - Financial and Sharia Industry
153 [4614200] Notes for Sharia receivables/financing - Other Information - Financial and Sharia Industry
154 [4614210] Disclosure of Notes for Loans Sharia receivables/financing - Financial and Sharia Industry
155 [4621100] Notes for Current Accounts and Wadiah Demand deposits - Financial and Sharia Industry
156 [4622100] Notes for Savings Deposits and Wadiah Savings Deposits - Financial and Sharia Industry
157 [4623100] Notes for Time deposits and Wakalah deposits - Financial and Sharia Industry
158 [4624100] Notes for Annual average interest rate Third Party Funds - Financial and Sharia Industry
159 [4624110] Disclosure of Notes for Third Party Funds - Financial and Sharia Industry
160 [4625100] Notes for Temporary syirkah funds - Financial and Sharia Industry
161 [4626100] Notes for Annual average interest rate Temporary Syirkah Fund - Financial and Sharia Industry
162 [4626110] Disclosure of Notes for Temporary Syirkah Funds - Financial and Sharia Industry
163 [4631100] Notes for Interest and Sharia Income - Financial and Sharia Industry
164 [4631110] Disclosure of Interest and Sharia Income - Financial and Sharia Industry
165 [4632100] Notes for Interest and Sharia Expense - Financial and Sharia Industry
166 [4632110] Disclosure of Notes for Interest Expense - Financial and Sharia Industry
167 [4634100] Disclosure of Notes for Bonds Payable - Financial and Sharia Industry
168 [4644100] Disclosure of Notes for Sukuk - Financial and Sharia Industry
169 [4695000] Notes for Borrowings, by creditor, by currency - Financial and Sharia Industry
170 [4695100] Disclosure of Notes for Borrowings - Financial and Sharia Industry
171 [5220000] Statement of financial position presented using order of liquidity - Securities Industry
172 [5311000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by function - Securities Industry
173 [5321000] Statement of profit or loss and other comprehensive income, OCI components presented before tax, by function - Securities Industry
174 [5410000] Statement of changes in equity - Securities Industry
Panduan IDX Taxonomy 2020
Indonesia Stock Exchange 36
175 [5510000] Statement of cash flows, direct method - Security Industry
176 [5610000] Explanation for Significant Accounting Policy - Securities Industry
177 [5611000] Notes for Property, Plant, and Equipement - Securities Industry
178 [5611100] Disclosure of Notes for Property, Plant and Equipment - Securities Industry
179 [5612000] Notes for Right of Use Assets - Securities Industry
180 [5612100] Disclosure of Notes for Right of Use Assets - Securities Industry
181 [5621100] Notes for Notes Payable Interest Information - Securities Industry
182 [5621110] Disclosure of Notes for Notes Payable - Securities Industry
183 [5634100] Disclosure of Notes for Bonds Payable - Securities Industry
184 [5644100] Disclosure of Notes for Sukuk - Securities Industry
185 [5691100] Disclosure of Notes for Long-Term Bank Loans - Securities Industry
186 [5692000] Notes for Long-Term Bank Loans Interest Information - Securities Industry
187 [5693000] Notes for Short-Term Bank Loans - Securities Industry
188 [5693100] Disclosure of Notes for Short-Term Bank Loans - Securities Industry
189 [5694000] Notes for Bank Loans by Order of Liquidity - Securities Industry
190 [5694100] Disclosure of Notes for Bank Loans by Order of Liquidity - Securities Industry
191 [5696000] Notes for Short-Term Bank Loans Interest Information - Securities Industry
192 [5697000] Notes for Bank Loans by Order of Liquidity Interest Information - Securities Industry
193 [6220000] Statement of financial position presented using order of liquidity - Insurance Industry
194 [6312000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by nature - Insurance Industry
195 [6322000] Statement of profit or loss and other comprehensive income, OCI components presented before tax, by nature - Insurance Industry
196 [6410000] Statement of changes in equity - Insurance Industry
197 [6510000] Statement of cash flows, direct method - Insurance Industry
198 [6610000] Explanation for Significant Accounting Policy - Insurance Industry
199 [6611000] Notes for Property, Plant, and Equipement - Insurance Industry
200 [6611100] Disclosure of Notes for Property, Plant and Equipment - Insurance Industry
201 [6612000] Notes for Right of Use Assets - Insurance Industry
202 [6612100] Disclosure of Notes for Right of Use Assets - Insurance Industry
203 [6621100] Notes for Notes Payable Interest Information - Insurance Industry
204 [6621110] Disclosure of Notes for Notes Payable - Insurance Industry
205 [6634100] Disclosure of Notes for Bonds Payable - Insurance Industry
206 [6644100] Disclosure of Notes for Sukuk - Insurance Industry
207 [6691100] Disclosure of Notes for Long-Term Bank Loans - Insurance Industry
208 [6692000] Notes for Long-Term Bank Loans Interest Information - Insurance Industry
209 [6693000] Notes for Short-Term Bank Loans - Insurance Industry
210 [6693100] Disclosure of Notes for Short-Term Bank Loans - Insurance Industry
211 [6694000] Notes for Bank Loans by Order of Liquidity - Insurance Industry
212 [6694100] Disclosure of Notes for Bank Loans by Order of Liquidity - Insurance Industry
213 [6696000] Notes for Short-Term Bank Loans Interest Information - Insurance Industry
214 [6697000] Notes for Bank Loans by Order of Liquidity Interest Information - Insurance Industry
215 [7220000] Statement of financial position presented using order of liquidity - Collective
216 [7312000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by nature - Collective
217 [7322000] Statement of profit or loss and other comprehensive income, OCI components presented before tax, by nature - Collective
218 [7420000] Statement of changes in net assets - Collective
219 [7510000] Statement of cash flows, direct method - Collective
220 [7520000] Statement of cash flows, indirect method - Collective
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221 [7610000] Explanation for Significant Accounting Policy - Collective Industry
222 [7611000] Notes for Property, Plant, and Equipement - Collective Industry
223 [7611100] Disclosure of Notes for Property, Plant and Equipment - Collective Industry
224 [7612000] Notes for Right of Use Assets - Collective Industry
225 [7612100] Disclosure of Notes for Right of Use Assets - Collective Industry
226 [7621100] Notes for Notes Payable Interest Information - Collective Industry
227 [7621110] Disclosure of Notes for Notes Payable - Collective Industry
228 [7634100] Disclosure of Notes for Bonds Payable - Collective Industry
229 [7644100] Disclosure of Notes for Sukuk - Collective Industry
230 [7691100] Disclosure of Notes for Long-Term Bank Loans - Collective Industry
231 [7692000] Notes for Long-Term Bank Loans Interest Information - Collective Industry
232 [7693000] Notes for Short-Term Bank Loans - Collective Industry
233 [7693100] Disclosure of Notes for Short-Term Bank Loans - Collective Industry
234 [7694000] Notes for Bank Loans by Order of Liquidity - Collective Industry
235 [7694100] Disclosure of Notes for Bank Loans by Order of Liquidity - Collective Industry
236 [7696000] Notes for Short-Term Bank Loans Interest Information - Collective Industry
237 [7697000] Notes for Bank Loans by Order of Liquidity Interest Information - Collective Industry
238 [8220000] Statement of financial position presented using order of liquidity - Financing Industry
239 [8312000] Statement of profit or loss and other comprehensive income, OCI components presented net of tax, by nature - Financing Industry
240 [8322000] Statement of profit or loss and other comprehensive income, OCI components presented before tax, by nature - Financing Industry
241 [8410000] Statement of changes in equity - Financing Industry
242 [8510000] Statement of cash flows, direct method - Financing Industry
243 [8610000] Explanation for Significant Accounting Policy - Financing Industry
244 [8611000] Notes for Property, Plant, and Equipement - Financing Industry
245 [8611100] Disclosure of Notes for Property, Plant and Equipment - Financing Industry
246 [8612000] Notes for Right of Use Assets - Financing Industry
247 [8612100] Disclosure of Notes for Right of Use Assets - Financing Industry
248 [8621100] Notes for Notes Payable Interest Information - Financing Industry
249 [8621110] Disclosure of Notes for Notes Payable - Financing Industry
250 [8634100] Disclosure of Notes for Bonds Payable - Financing Industry
251 [8644100] Disclosure of Notes for Sukuk - Financing Industry
252 [8691100] Disclosure of Notes for Long-Term Bank Loans - Financing Industry
253 [8692000] Notes for Long-Term Bank Loans Interest Information - Financing Industry
254 [8693000] Notes for Short-Term Bank Loans - Financing Industry
255 [8693100] Disclosure of Notes for Short-Term Bank Loans - Financing Industry
256 [8694000] Notes for Bank Loans by Order of Liquidity - Financing Industry
257 [8694100] Disclosure of Notes for Bank Loans by Order of Liquidity - Financing Industry
258 [8695000] Notes for Borrowings, by creditor, by currency - Financing Industry
259 [8695100] Disclosure of Notes for Borrowings - Financing Industry
260 [8696000] Notes for Short-Term Bank Loans Interest Information - Financing Industry
261 [8697000] Notes for Bank Loans by Order of Liquidity Interest Information - Financing Industry
262 [9900000] Dimension defaults
263 [1621000a] Notes for Notes Payable - General Industry
264 [1621000b] Notes for Notes Payable - General Industry
265 [1634000a] Notes for Bonds Payable - General Industry
266 [1634000b] Notes for Bonds Payable - General Industry
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267 [1644000a] Notes for Sukuk - General Industry
268 [1644000b] Notes for Sukuk - General Industry
269 [1691000a] Notes for Long-Term Bank Loans - General Industry
270 [1691000b] Notes for Long-Term Bank Loans - General Industry
271 [2621000a] Notes for Notes Payable - Property Industry
272 [2621000b] Notes for Notes Payable - Property Industry
273 [2634000a] Notes for Bonds Payable - Property Industry
274 [2634000b] Notes for Bonds Payable - Property Industry
275 [2644000a] Notes for Sukuk - Property Industry
276 [2644000b] Notes for Sukuk - Property Industry
277 [2691000a] Notes for Long-Term Bank Loans - Property Industry
278 [2691000b] Notes for Long-Term Bank Loans - Property Industry
279 [3621000a] Notes for Notes Payable - Infrastructure Industry
280 [3621000b] Notes for Notes Payable - Infrastructure Industry
281 [3634000a] Notes for Bonds Payable - Infrastructure Industry
282 [3634000b] Notes for Bonds Payable - Infrastructure Industry
283 [3644000a] Notes for Sukuk - Infrastructure Industry
284 [3644000b] Notes for Sukuk - Infrastructure Industry
285 [3691000a] Notes for Long-Term Bank Loans - Infrastructure Industry
286 [3691000b] Notes for Long-Term Bank Loans - Infrastructure Industry
287 [4611100a] Notes for Loans and Sharia receivables/financing - by currency, related parties and third parties - Financial and Sharia Industry
288 [4611100b] Notes for Loans and Sharia receivables/financing - by currency, related parties and third parties - Financial and Sharia Industry
289 [4611200a] Notes for Sharia receivables/financing - by currency, related parties and third parties - Financial and Sharia Industry
290 [4611200b] Notes for Sharia receivables/financing - by currency, related parties and third parties - Financial and Sharia Industry
291 [4612100a] Notes for Loans and Sharia receivables/financing - by type - Financial and Sharia Industry
292 [4612100b] Notes for Loans and Sharia receivables/financing - by type - Financial and Sharia Industry
293 [4612200a] Notes for Sharia receivables/financing - by type - Financial and Sharia Industry
294 [4612200b] Notes for Sharia receivables/financing - by type - Financial and Sharia Industry
295 [4613100a] Notes for Loans and Sharia receivables/financing - by Economic Sector - Financial and Sharia Industry
296 [4613100b] Notes for Loans and Sharia receivables/financing - by Economic Sector - Financial and Sharia Industry
297 [4613200a] Notes for Sharia receivables/financing - by Economic Sector - Financial and Sharia Industry
298 [4613200b] Notes for Sharia receivables/financing - by Economic Sector - Financial and Sharia Industry
299 [4634000a] Notes for Bonds Payable - Financial and Sharia Industry
300 [4634000b] Notes for Bonds Payable - Financial and Sharia Industry
301 [4644000a] Notes for Sukuk - Financial and Sharia Industry
302 [4644000b] Notes for Sukuk - Financial and Sharia Industry
303 [5621000a] Notes for Notes Payable - Securities Industry
304 [5621000b] Notes for Notes Payable - Securities Industry
305 [5634000a] Notes for Bonds Payable - Securities Industry
306 [5634000b] Notes for Bonds Payable - Securities Industry
307 [5644000a] Notes for Sukuk - Securities Industry
308 [5644000b] Notes for Sukuk - Securities Industry
309 [5691000a] Notes for Long-Term Bank Loans - Securities Industry
310 [5691000b] Notes for Long-Term Bank Loans - Securities Industry
311 [6621000a] Notes for Notes Payable - Insurance Industry
312 [6621000b] Notes for Notes Payable - Insurance Industry
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313 [6634000a] Notes for Bonds Payable - Insurance Industry
314 [6634000b] Notes for Bonds Payable - Insurance Industry
315 [6644000a] Notes for Sukuk - Insurance Industry
316 [6644000b] Notes for Sukuk - Insurance Industry
317 [6691000a] Notes for Long-Term Bank Loans - Insurance Industry
318 [6691000b] Notes for Long-Term Bank Loans - Insurance Industry
319 [7621000a] Notes for Notes Payable - Collective Industry
320 [7621000b] Notes for Notes Payable - Collective Industry
321 [7634000a] Notes for Bonds Payable - Collective Industry
322 [7634000b] Notes for Bonds Payable - Collective Industry
323 [7644000a] Notes for Sukuk - Collective Industry
324 [7644000b] Notes for Sukuk - Collective Industry
325 [7691000a] Notes for Long-Term Bank Loans - Collective Industry
326 [7691000b] Notes for Long-Term Bank Loans - Collective Industry
327 [8621000a] Notes for Notes Payable - Financing Industry
328 [8621000b] Notes for Notes Payable - Financing Industry
329 [8634000a] Notes for Bonds Payable - Financing Industry
330 [8634000b] Notes for Bonds Payable - Financing Industry
331 [8644000a] Notes for Sukuk - Financing Industry
332 [8644000b] Notes for Sukuk - Financing Industry
333 [8691000a] Notes for Long-Term Bank Loans - Financing Industry
334 [8691000b] Notes for Long-Term Bank Loans - Financing Industry
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Appendix C
Daftar List Akun dapat diunduh pada website IDX di
http://www.idx.co.id/id-id/beranda/perusahaantercatat/xbrl/taksonomixbrl.aspx
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Appendix D
Glossary
Istilah Definisi
Business Concept Definisi fakta yang dilaporkan sesuai dengan
perspektif bisnis.
Calculation Linkbase Berfungsi untuk menghubungkan satu konsep
dengan konsep yang lain sehingga nilai-nilai moneter
yang muncul dalam instance document dapat
diperiksa konsistensinya
Concept Konsep sering juga disebut dengan element yang
digunakan sebagai bahan pokok dalam penyusunan
taxonomy. Contoh element antara lain adalah “Aset”
atau “Laba Rugi”
Context Komponen dalam instance document XBRL yang
datanya bersifat kontekstual, seperti tanggal periode
dan nama entitas
Definition Linkbase Berfungsi untuk memenuhi kebutuhan penyusun
taxonomy dalam mendefinisikan hubungan pada
setiap element
Elemen Istilah teknis XML yang dipinjam oleh XBRL untuk
merujuk pada konsep pelaporan bisnis yang
didefinisikan dalam taxonomy dan diukur dalam
instance document XBRL
Instance Document Laporan bisnis yang disajikan dalam format XBRL
Label Definisi dari sebuah business concept yang dapat
dibaca oleh user
Label Linkbase Linkbase XBRL yang menyediakan sebuah label atau
deskripsi penjelasan mengenai sebuah konsep bisnis
yang dapat dibaca oleh user
Linkbase Kumpulan relasi XLink yang tersimpan secara
terpisah dalam sebuah file atau terintegrasi dalam
Schema XBRL
Markup / tagging (tag) / mapping Penjelasan yang dicantumkan pada sebuah informasi
yang terdapat dalam sebuah dokumen, yang
memberikan petunjuk bagaimana informasi tersebut
harus diproses
Presentation Linkbase Berfungsi untuk menyajikan instance document
dalam format yang dapat dibaca oleh user
Reference Linkbase Linkbase XBRL yang menghubungkan konsep bisnis
dengan sumber-sumber referensi
Schema Dokumen yang dibutuhkan untuk mendefinisikan
konsep-konsep dalam taxonomy yang mengandung
referensi linkbase
Taxonomy Di dalam pengertian XBRL, taxonomy adalah sebuah
kamus elektronik yang berisikan konsep bisnis,
terdiri dari schema dan linkbase.
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Unit Komponen dalam instance document XBRL yang
datanya berupa sebuah ukuran, seperti jenis mata
uang dan persentase
Validation Proses pemeriksaan instance document XBRL
terhadap definisi dan aturan yang terdapat dalam
taxonomy
Value Komponen dalam instance document XBRL yang
datanya bersifat moneter
XBRL (Extensible Business Reporting Language) Bahasa elektronik berbasis XML yang dikembangkan
untuk mentransmisikan informasi bisnis ditujukan
untuk mempermudah mempercepat proses
pengolahan data dan mempercepat analisa
XBRL Dimension Pelaporan XBRL dalam format multi-dimensi
XBRL Formula Berfungsi untuk menyediakan mekanisme standar
untuk mendefinisikan aturan dalam taxonomy yang
diterapkan dalam instance document
Xlink Xlink, atau XML Linking Language, menyediakan
metode untuk menghubungkan link internal dan
eksternal dalam sebuah dokumen XML
XML (Extensible Markup Language) Bahasa elektronik yang diciptakan dan digunakan
untuk membuat format dokumen yang dapat dibaca
oleh perangkat lunak komputer