yang tercantum dalam panggilan RUPS harus tersedia di kantor
Perseroan sejak tanggal panggilan RUPS, sehingga memungkinkan
pemegang saham berpartisipasi aktif dalam RUPS dan memberikan
suara secara bertanggung jawab. Jika bahan tersebut belum tersedia saat
dilakukan panggilan untuk RUPS, maka bahan itu harus disediakan
sebelum RUPS diselenggarakan;
d. Penjelasan mengenai hal-hal lain yang berkaitan dengan mata acara
RUPS dapat diberikan sebelum dan atau pada saat RUPS berlangsung;
e. Risalah RUPS harus tersedia di kantor Perseroan, dan Perseroan
menyediakan fasilitas agar pemegang saham dapat membaca
risalah tersebut.
3. Penyelenggaraan RUPS merupakan
tanggung jawab Direksi. Untuk itu, Direksi harus mempersiapkan dan
menyelenggarakan RUPS dengan baik dan dengan berpedoman pada
butir 1 dan 2 di atas. Dalam hal Direksi berhalangan, maka penyelenggaraan
RUPS dilakukan oleh Dewan Komisaris atau pemegang saham sesuai dengan
peraturan perundang-undangan dan anggaran dasar Perseroan.
B. Dewan Komisaris dan Direksi Prinsip Dasar
Kepengurusan perseroan terbatas di Indonesia menganut sistem dua
badan twoboard system yaitu Dewan Komisaris dan Direksi yang mempunyai
wewenang dan tanggung jawab yang jelas sesuai dengan fungsinya masing-
masing sebagaimana diamanahkan dalam anggaran dasar dan peraturan perundang-
undangan iduciary responsibility. c. The material of each agenda item
included in the notice for the GMS shall be available at the company’s
premises as from the day the notices for GMS are made until the
day the GMS is held, to enable the shareholders to participate actively
in the GMS and cast a responsible vote; If such material is not yet
available at the time the notice was made, then the material shall be
made available before the GMS is held;
d. Other explanations regarding the agenda of the General Meeting of
Shareholders may be given before and or at the time of the GMS;
e. The minutes of the General Meeting of Shareholders shall be available at
the company, and the company shall provide the facility that enable the
shareholders to read the minutes;
3. The conduct of the General Meeting of Shareholders is the responsibility of the
Board of Directors. For such purpose, the Board of Directors shall prepare
and conduct the GMS properly and by taking into account items 1 and 2 above.
In condition that the Board of Directors is unable to conduct the GMS then the
convening of the GMS is conducted by the Board of Commissioners or
shareholders in accordance with laws and regulations and company’s articles
of association.
B. Board of Commissioners and Board of Directors
Basic Principles The management of a limited liability
company in Indonesia is adopting a twoboard system, namely the Board of
Commissioners and the Board of Directors, each of which has a clear authority and
responsibility based on their respective functions as mandated by the articles
of association and laws and regulations iduciary responsibility.
18
Pedoman Pokok Pelaksanaan
1. Tanggung jawab bersama Dewan
Komisaris dan Direksi dalam menjaga kelangsungan usahaPerseroan dalam
jangka panjang tercermin pada:
a. Terlaksananya dengan baik kontrol internal dan manajemen risiko;
b. Tercapainya imbal hasil return yang optimal bagi pemegang saham;
c. Terlindunginya kepentingan
pemangku kepentingan secara wajar;
d. Terlaksananya suksesi
kepemimpinan yang wajar demi kesinambungan manajemen di
semua lini organisasi.
2. Sesuai dengan visi, misi, dan nilai-nilai Perseroan, Dewan Komisaris dan Direksi
perlu bersama-sama menyepakati hal- hal tersebut di bawah ini:
a. Rencana jangka panjang, strategi, maupun rencana kerja dan anggaran
tahunan; b.
Kebijakan dalam memastikan pemenuhan peraturan perundang-
undangan dan anggaran dasar Perseroan serta dalam menghindari
segala bentuk benturan kepentingan;
c. Kebijakan dan metode penilaian Perseroan, unit dalam Perseroan dan
personalianya; d. Struktur organisasi sampai satu
tingkat di bawah Direksi yang dapat mendukung tercapainya visi, misi
dan nilai-nilai Perseroan. Yet, they both have the responsibility to
Main Guidelines for the Implementation 1. The mutual responsibility of the
Board of Commissioners and Board of Directors in maintaining the company’s
sustainability in the long term shall be relected in :
a.
Proper implementation of the internal control and risk
management; b. The achievement of an optimum
return for shareholders; c. Proper protection of stakeholders’
interest; d. Fair and proper succession to ensure
the management sustainability within all lines of the organization.
2. Aligned with the company’s vision, mission, and values, both the Board
of Com-missioners and the Board of Directors shall agree on the following
matters: a. A long term plan, strategy, and
annual plan and budget; b. The policy to ensure the company’s
compliance with laws and regulations and the articles of
association, and to prevent all kinds of conlict of interest;
c. The policy and method of evaluating the performance the company, the
units within the company and its personnel;
d. Organization structure up to one level under the Board of Directors
which can support the achievement of the company’s vision, mission and
values.
19
Prinsip Dasar Dewan Komisaris sebagai organ Perseroan
bertugas dan bertanggungjawab secara kolektif untuk melakukan pengawasan
dan memberikan nasihat kepada Direksi serta memastikan bahwa Perseroan
melaksanakan GCG. Namun demikian, Dewan Komisaris tidak boleh turut serta
dalam mengambil keputusan operasional. Kedudukan masing-masing anggota
Dewan Komisaris termasuk Komisaris Utama adalah setara.
Tugas Komisaris Utama sebagai primus inter pares adalah mengkoordinasikan kegiatan
Dewan Komisaris. Agar pelaksanaan tugas Dewan Komisaris dapat berjalan secara
efektif, perlu dipenuhi prinsip-prinsip berikut:
1. Komposisi Dewan Komisaris harus
memungkinkan pengambilan keputusan secara efektif, tepat
dan cepat, serta dapat bertindak independen.
2. Anggota Dewan Komisaris harus
profesional, yaitu berintegritas dan memiliki kemampuan sehingga dapat
menjalankan fungsinya dengan baik termasuk memastikan bahwa Direksi
telah memperhatikan kepentingan semua pemangku kepentingan.
3. Fungsi pengawasan dan pemberian nasihat Dewan Komisaris mencakup
tindakan pencegahan, perbaikan, sampai kepada pemberhentian
sementara.
Pedoman Pokok Pelaksanaan 1.
Komposisi, Pengangkatan dan Pemberhentian Anggota Dewan
Komisaris a. Jumlah anggota Dewan Komisaris
harus disesuaikan dengan kompleksitas Perseroan dengan
tetap memperhatikan efektivitas dalam pengambilan keputusan.
Basic Principles The Board of Commissioners as an organ
of the company shall function and be responsible collectively for overseeing
and providing advices to the Board of Directors and ensuring that the Company
implements the GCG. However, the Board of Commissioners is prohibited from
participating in making any operational decision. Each of the members of the Board
of Commissioners, including the Chairman, has equal position.
The duty of the Chairman of the Board of Commissioners as primus inter pares is
to coordinate the activities of the Board of Commissioners. For the Board of
Commissioners to be able to efectively exercise its duties, the following principles
shall be observed: 1. The composition of the Board of
Commissioners shall enable it to make efective, right and timely decision and
to act independently; 2. The members of the Board of
Commissioners must be professional that possess the integrity and capability
to enable them to carry out their function properly including to ensure
that the Board of Directors has observed the interest of all stakeholders;
3. The supervisory and advisory functions of the Board of Commissioners include
the acts of prevention, improvement, and suspension.
Main Guidelines for the Implementation 1.
Composition, Appointment and Termination of the Board of
Commissioners a. The composition of the Board of
Commissioners shall be adjusted tp the complexity of the company
business by taking into account the efectiveness in decision making;
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Komisaris yang tidak berasal dari pihak terailiasi yang dikenal sebagai
Komisaris Independen dan Komisaris yang terailiasi. Yang dimaksud
dengan terailiasi adalah pihak yang mempunyai hubungan bisnis dan
kekeluargaan dengan pemegang saham pengendali, anggota Direksi
dan Dewan Komisaris lain, serta dengan Perseroan itu sendiri.
Mantan anggota Direksi dan Dewan Komisaris yang terailiasi serta
karyawan Perseroan, untuk jangka waktu tertentu termasuk dalam
kategori terailiasi.
c. Jumlah Komisaris Independen harus dapat menjamin agar mekanisme
pengawasan berjalan secara efektif dan sesuai dengan peraturan
perundangundangan. Salah satu dari Komisaris Independen
harus mempunyai latar belakang akuntansi atau keuangan.
d. Anggota Dewan Komisaris diangkat dan diberhentikan oleh RUPS
melalui proses yang transparan. Bagi Perseroan yang sahamnya
tercatat di bursa efek, badan usaha milik negara dan atau daerah,
Perseroan yang menghimpun dan mengelola dana masyarakat,
Perseroan yang produk atau jasanya digunakan oleh masyarakat luas,
serta Perseroan yang mempunyai dampak luas terhadap kelestarian
lingkungan, proses penilaian calon anggota Dewan Komisaris dilakukan
sebelum dilaksanakan RUPS melalui Komite Nominasi dan Remunerasi.
Pemilihan Komisaris Independen harus memperhatikan pendapat
pemegang saham minoritas yang dapat disalurkan melalui Komite
Nominasi dan Remunerasi. b. The Board of Commissioners may
consist of Commissioners who are not originated from an ailiated
party, known as Independent Commissioner, and ailiated
Commissioners. Ailiated means having business and family relations
with the controlling shareholders, members of the Board of Directors
and other members of the Board of Commissioners, and with the
company itself. Former ailiated members of the Board of Directors
and Board of Commissioners and employees of the company shall,
for a certain period of time, be considered as ailiated;
c. The number of Independent
Commissioners shall be able to ensure that the control mechanism
runs efectively and in accordance with laws and regulations. One of
the Independent Commissioner shall have accounting or inance
background;
d. Members of the Board of
Commissioners are appointed and terminated by General Meeting of
Shareholders through a transparent process. For public-listed companies,
state-owned enterprises, province and region-owned companies,
companies that raise and manage public funds, companies of which
products or services are widely used by public, and companies with
extensive inluence on environment, the process of evaluating the
candidates for the member of the Board of Commissioners shall be
conducted prior to the GMS by the Nomination and Remuneration
Committee. The appointment of an independent commissioner shall
have considered the opinion of the minority shareholders which shall be
obtained through the Nomination and Remuneration committee.
21
Komisaris dilakukan oleh RUPS berdasarkan alasan yang wajar dan
setelah kepada anggota Dewan Komisaris diberi kesempatan untuk
membela diri.
2. Kemampuan dan Integritas Anggota Dewan Komisaris
a. Anggota Dewan Komisaris harus memenuhi syarat kemampuan dan
integritas sehingga pelaksanaan fungsi pengawasan dan pemberian
nasihat untuk kepentingan Perseroan dapat dilaksanakan
dengan baik.
b. Anggota Dewan Komisaris dilarang memanfaatkan Perseroan untuk
kepentingan pribadi, keluarga, kelompok usahanya dan atau pihak
lain.
c. Anggota Dewan Komisaris harus memahami dan mematuhi anggaran
dasar dan peraturan perundang- undangan yang berkaitan dengan
tugasnya.
d. Anggota Dewan Komisaris harus memahami dan melaksanakan
Pedoman GCG ini. 3. Fungsi Pengawasan Dewan Komisaris
a. Dewan Komisaris tidak boleh turut serta dalam mengambil keputusan
operasional. Dalam hal Dewan Komisaris mengambil keputusan
mengenai hal-hal yang ditetapkan dalam anggaran dasar atau
peraturan perundangundangan, pengambilan keputusan tersebut
dilakukan dalam fungsinya sebagai pengawas, sehingga keputusan
kegiatan operasional tetap menjadi tanggung jawab Direksi.
Kewenangan yang ada pada Dewan Komisaris tetap dilakukan dalam
fungsinya sebagai pengawas dan penasihat.
Board of Commissioners shall be conducted by General Meeting of
Shareholders for a reasonable cause and after the related member of the
Board of Commissioners has been given an opportunity to defend
himself or herself.
2. Ability and Integrity of Members of the Board of Commissioners
a. Members of the Board of
Commissioners shall have the capability and integrity required
to ensure that the supervisory and advisory functions can be carried
out properly.
b. Members of the Board of
Commissioners are prohibited from utilizing the company for hisher
personal, family, business group and or other parties’ interests;
c. Members of the Board of
Commissioners shall understand and comply with the articles of
association and the laws and regulations as related to their duties;
d. Members of the Board of
Commissioners shall understand and implement the GCG Code.
3. Supervisory Function of Board of Commissioners
a. The Board of Commissioners is prohibited from participating in
any operational decision making. In circumstances where the Board
of Commissioners makes decisions regarding matters as stipulated in
the articles of association or laws and regulations, such decisions
shall be made within its supervisory function, so that decisions on
operational activity shall remain the responsibility of the Board of
Directors. The authority of the Board of Commissioners shall be carried
out within their supervisory and advisory functions;
22
c. Dalam hal terjadi kekosongan dalam Direksi atau dalam keadaan tertentu
sebagaimana ditentukan oleh peraturan perundang-undangan
dan anggaran dasar, untuk sementara Dewan Komisaris dapat
melaksanakan fungsi Direksi.
d. Dalam rangka melaksanakan
fungsinya, anggota Dewan Komisaris baik secara bersama-sama
dan atau sendiri-sendiri berhak mempunyai akses dan memperoleh
informasi tentang Perseroan secara tepat waktu dan lengkap.
e. Dewan Komisaris harus memiliki tata tertib dan pedoman kerja charter
sehingga pelaksanaan tugasnya dapat terarah dan efektif serta dapat
digunakan sebagai salah satu alat penilaian kinerja mereka.
f. Dewan Komisaris dalam fungsinya sebagai pengawas, menyampaikan
laporan pertanggungjawaban pengawasan atas pengelolaan
Perseroan oleh Direksi, dalam rangka memperoleh pembebasan
dan pelunasan tanggung jawab acquit et decharge dari RUPS.
g. Dalam melaksanakan tugasnya,
Dewan Komisaris dapat membentuk komite. Usulan dari komite
disampaikan kepada Dewan Komisaris untuk memperoleh
keputusan. Bagi Perseroan yang sahamnya tercatat di bursa efek,
Perseroan negara, Perseroan daerah, Perseroan yang menghimpun
dan mengelola dana masyarakat, b.
c. In circumstances where a vacancy occurs in the Board of Directors
or in a situation as stipulated by laws and regulations and the
articles of association, the Board of Commissioners may carry out the
function of the Board of Directors on a temporary basis;
d. To enable the exercise of its function, the members of the Board
of Commissioners, collectively and individually, are entitled to have
access to, and to obtain information regarding the company on a timely
and complete basis;
e. The Board of Commissioners shall have rules and guidelines set out in
a charter to ensure that its duties can be executed in an objective and
efective manner. The charter can also be used as one of the tools for
performance evaluation purposes;
f. In performing its supervisory function, the Board of
Commissioners shall submit an accountability report for supervising
the conduct of the management by the Board of Directors, in order to get
released and discharged acquit et decharge from the General Meeting
of Shareholders;
g. In carrying out its duty, the Board of Commissioners may form
committees. Any proposal from the committees shall be submitted
to the Board of Commissioners for approval. For publicly
listed companies, state-owned enterprises, province and region-
owned companies, companies that raise and manage public funds,
23
4. Komite Penunjang Dewan Komisaris a. Komite Audit
1 Komite Audit bertugas
membantu Dewan Komisaris untuk memastikan bahwa: i
laporan keuangan disajikan secara wajar sesuai dengan
prinsip akuntansi yang berlaku umum, ii struktur pengendalian
internal Perseroan dilaksanakan dengan baik, iii pelaksanaan
audit internal maupun eksternal dilaksanakan sesuai dengan
standar audit yang berlaku, dan iv tindak lanjut temuan
hasil audit dilaksanakan oleh manajemen;
2 Komite Audit memproses calon auditor eksternal termasuk
imbalan jasanya untuk disampaikan kepada Dewan
Komisaris;
3 Jumlah anggota Komite Audit harus disesuaikan dengan
kompleksitas Perseroan dengan tetap memperhatikan efektiitas
dalam pengambilan keputusan. Bagi Perseroan yang sahamnya
tercatat di bursa efek, Perseroan negara, Perseroan daerah,
Perseroan yang menghimpun dan mengelola dana masyarakat,
Perseroan yang produk atau jasanya digunakan oleh
masyarakat luas, serta Perseroan yang mempunyai dampak luas
terhadap kelestarian lingkungan, Komite Audit diketuai oleh
Komisaris Independen dan anggotanya dapat terdiri
dari Komisaris dan atau companies of which products or
4. Supporting Committee of the Board of Commissioners
a. Audit Committee 1
The Audit Committee shall function to assist the Board
of Commissioners to ensure that: i inancial reports are
presented appropriately in accordance with the generally
accepted accounting principles; ii internal control structure
is adequate and efective, iii internal and external audits are
conducted in accordance with applicable audit standards, and
iv audit indings are followed up by the management;
2 The Audit Committee shall
proceed candidates for external auditors including their
remuneration to be submitted to the Board of Commissioners;
3 The composition of the Audit Committee shall be adjusted to
accommodate the complexity of the company by taking into
account the efectiveness in decision making. For publicly
listed companies, state-owned enterprises, province and region-
owned companies, companies that raise and manage public
funds, companies of which products or services are widely
used by public, and companies with extensive inluence
on environment, the Audit Committee is chaired by an
Independent Commissioner and the members may consist
of Commissioners and or
24
b. Komite Nominasi dan Remunerasi 1 Komite Nominasi dan Remunerasi
bertugas membantu Dewan Komisaris dalam menetapkan
kriteria pemilihan calon anggota Dewan Komisaris dan Direksi
serta sistem remunerasinya;
2 Komite Nominasi dan Remunerasi bertugas membantu Dewan
Komisaris mempersiapkan calon anggota Dewan Komisaris
dan Direksi dan mengusulkan besaran remunerasinya:.
Dewan Komisaris dapat mengajukan calon tersebut
dan remunerasinya untuk memperoleh keputusan RUPS
dengan cara sesuai ketentuan Anggaran Dasar;
3 Bagi Perseroan yang sahamnya tercatat di bursa efek, Perseroan
negara, Perseroan daerah, Perseroan yang menghimpun
dan mengelola dana masyarakat, Perseroan yang produk atau
jasanya digunakan oleh masyarakat luas, serta Perseroan
yang mempunyai dampak luas terhadap kelestarian
lingkungan, Komite Nominasi dan Remunerasi diketuai oleh
Komisaris Independen dan anggotanya dapat terdiri dari
Komisaris dan atau pelaku profesi dari luar Perseroan;
b. Nomination and Remuneration Committee
1 The Nomination and
Remuneration Committee shall function to assist the Board of
Commissioners in determining the selection criteria for
candidates of the member of the Board of Commissioners and the
Board of Directors as well as the remuneration system;
2 The Nomination and
Remuneration Committee shall function to assist the Board of
Commissioners in preparing for the candidates of the members
of the Board of Commissioners and the Board of Directors and
proposing the amount of their remuneration. The Board of
Commissioners may propose the candidates and their
remuneration for approval by General Meeting of Shareholders
in accordance with the articles of association;
3 For public-listed companies,
state-owned enterprises, province and region owned
companies, companies that raise and manage public funds,
companies of which products or services are widely used by public,
and companies with extensive inluence on environment, the
Nomination and Remuneration Committee is chaired by an
Independent Commissioner, whilst the other members may
consist of a Commissioner and or professionals from outside of the
company;
25
dan Remunerasi serta tata kerjanya dilaporkan dalam RUPS.
c. Komite Kebijakan Risiko 1
Komite Kebijakan Risiko bertugas membantu Dewan
Komisaris dalam mengkaji sistem manajemen risiko yang
disusun oleh Direksi serta menilai toleransi risiko yang dapat
diambil oleh Perseroan;
2 Anggota Komite Kebijakan Risiko terdiri dari anggota Dewan
Komisaris, namun bilamana perlu dapat juga menunjuk pelaku
profesi dari luar Perseroan.
d. Komite Kebijakan Corporate
Governance 1
Komite Kebijakan Corporate Governance bertugas
membantu Dewan Komisaris dalam mengkaji kebijakan GCG
secara menyeluruh yang disusun oleh Direksi serta menilai
konsistensi penerapannya, termasuk yang bertalian dengan
etika bisnis dan tanggung jawab sosial Perseroan corporate social
responsibility;
2 Anggota Komite Kebijakan
Corporate Governance terdiri dari anggota Dewan Komisaris,
namun bilamana perlu dapat juga menunjuk pelaku profesi
dari luar Perseroan;
3 Bila dipandang perlu, Komite Kebijakan Corporate Governance
dapat digabung dengan Komite Nominasi dan Remunerasi.
and Remuneration Committee and its work system shall be
reported to the General Meeting of Shareholders.
c. Risk Policy Committee 1 The Risk Policy Committee shall
function to assist the Board of Commissioners in reviewing
the risk management system established by the Board of
Directors and evaluating the company’s risk tolerance;
2 Members of the Risk Policy Committee consist of members
of the Board of Commissioners, but, if necessary, professionals
from outside of the company may be appointed.
d. Corporate Governance Committee 1
The Corporate Governance Committee shall function
to assist the Board of Commissioners in reviewing
the GCG policies prepared by the Board of Directors and
monitoring the efectiveness of the GCG practices, including
aspects related to the business ethics and social responsibility of
the company;
2 Members of the Corporate
Governance Committee shall consist of the members of the
Board of Commissioners, but, if necessary, professionals from
outside of the company may be appointed;
3 If deemed necessary, the
Corporate Governance Committee may be com-bined
with the Nomination and Remuneration Committee.
26
a. Dewan Komisaris dalam fungsinya sebagai pengawas, menyampaikan
laporan pertanggungjawaban pengawasan atas pengelolaan
Perseroan oleh Direksi. Laporan pengawasan Dewan Komisaris
merupakan bagian dari laporan tahunan yang disampaikan
kepada RUPS untuk memperoleh persetujuan.
b. Dengan diberikannya persetujuan atas laporan tahunan dan
pengesahan atas laporan keuangan, berarti RUPS telah memberikan
pembebasan dan pelunasan tanggung jawab kepada masing-
masing anggota Dewan Komisaris sejauh halhal tersebut tercermin
dari laporan tahunan, dengan tidak mengurangi tanggung jawab
masing-masing anggota Dewan Komisaris dalam hal terjadi tindak
pidana atau kesalahan dan atau kelalaian yang menimbulkan
kerugian bagi pihak ketiga yang tidak dapat dipenuhi dengan aset
Perseroan.
c. Pertanggungjawaban Dewan
Komisaris kepada RUPS merupakan perwujudan akuntabilitas
pengawasan atas pengelolaan Perseroan dalam rangka
pelaksanaan asas GCG.
D. Direksi Prinsip Dasar
