2. Program Kerja Pemeriksaan Tahunan disusun dengan memperhatikan kebutuhan hari pe-
meriksaan per obyek pemeriksaan yang realistis. 3. Melakukan upaya yang terus menerus untuk
memperbaiki pengendalian intern. 4. Mendorong seluruh unit organisasi untuk me-
nyelesaikan sisa temuan yang belum ditindak lanjuti, sebagai pelaksanaan Surat Keputusan Direksi
No. Kpts-45C000002007-S0 tanggal 18 September 2007 tentang Kebijakan Pokok Pengawasan,
termasuk pengenaan sanksi kepada pekerja yang melakukan penyimpangan.
3. Tugas-tugas lain Dewan Komisaris
Diantara tugas-tugas lain Dewan Komisaris yang perlu dilaporkan adalah :
1. Dalam rangka menindak lanjuti pengaduan masyarakat sebagaimana tercantum dalam surat
dari Deputi Menteri Negara Bidang Usaha PISET No.S-129D5.MBU2008 tanggal 15 Agustus 2008,
Dewan Komisaris meminta bantuan Direktur Utama PT PERTAMINA PERSERO untuk memerintahkan
SPI guna memeriksa kasus-kasus yang dilaporkan kepada Bapak Wakil Presiden. Apabila kasus-kasus
yang dilaporkan sudah selesai diperiksa oleh SPI, diminta agar laporan Hasil Pemeriksaan dimaksud
dapat disampaikan kepada Dewan Komisaris.
2. Memberikan tanggapan tertulis dan atau per- setujuan atas penghapusan dan pelepasan aset,
HBMHBMT, material, pengalihan aset kepada anak perusahaan, serta memberi saran atas pemanfaatan
asettanah milik Pertamina.
3. Memberikan persetujuan atas pelepasan saham anak perusahaan, rencana divestasi saham PT
PERTAMINA PERSERO pada beberapa perusahaan patungan.
4. Memberikan tanggapan tertulis atas Peningkatan kebutuhan pinjaman jangka pendek untuk impor
minyak mentah dan BBM Tahun 2008. 5. Memberikan masukan terhadap laporan Direksi
tentang Pelayanan supply BBM kepada TNI melebihi pagu anggaran.
6. Memberikan saran dan masukan atas rencana pengalihan Hutang Usaha PT PLN atas pembelian
BBM per 30 April 2007 menjadi Hutang Jangka Panjang.
4. Kinerja Keuangan
1. Laporan keuangan konsolidasian per 31 Desember 2008 telah selesai diaudit oleh KAP PSS-EY dengan
opini ”Wajar tanpa pengecualian”. 2. Secara umum kinerja keuangan perseroan tahun
2008 mengalami peningkatan, hal tersebut tercermin dari pencapaian laba bersih tahun 2008 audited
2. Annual Examination Working Program established by considering the needs of day-per-object inspection
realistic examination. 3. Conducting an ongoing effort to improve internal
controls. 4. Encourage all organizations to complete the remaining
findings that have not followed up, as the implementation of the Directors Decree No.Kpts-
45C000002007-S0 September 18, 2007 on Supervision Policy, including the imposition of
sanctions against workers who perform the deviation.
3. Other tasks of the Board of Commissioners
Among other tasks the Board of Commissioners that need to be reported are:
1. In order to follow up on public complaints, as stated in the letter from Deputy Minister of State Owned
Enterprise No.S-129D5.MBU2008 dated August 15, 2008, the Board of Commissioners requested the
assistance of the President Director of PT PERTAMINA PERSERO to instruct the Internal Auditors to examine
the cases reported to Mr. Vice President. When the reported cases are checked by the Internal Auditors,
are asked to report the result of inspections to the Board of Commisioners.
2. Provide a written response and or approval for the removal and disposal of assets, HBM HBMT, materials,
transfer of assets to a subsidiary, and advise on use of assets land owned by Pertamina.
3. Grant approval for the disposal of subsidiary shares, shares divestment plan of PT PERTAMINA PERSERO
in several joint ventures. 4. Provide written comments on the increase in short-
term loans for crude oil and fuel products in 2008 5. Provide input to the reports of Directors regarding
exceeds quota of the fuel supply to the military. 6. Providing advice and input on planned transfer of PLN
Payable for purchase of fuel as of April 30, 2007 to Long- Term Debt.
4. Financial Performance
1. The consolidated financial statements as of December 31, 2008 have been audited by Independen Auditors
PSS-EY with the result Unqualified Opinion. 2. Overall, financial performance of the company in
2008 has increased, it is reflected in the achievement of net income in 2008 audited amounted to
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sebesar Rp 19,77 trilyun atau naik sebesar 17,12 dari laba bersih tahun 2007 audited as restated
sebesar Rp16,88 trilyun. Kondisi tersebut terutama didukung oleh kenaikan harga minyak mentah yang
cukup signifikan pada semester I, meskipun kemudian mengalami penurunan pada semester II
tahun 2008.
Saldo laba tahun 2008 audited tersebut diatas mengalami penurunan sebesar 10,42 trilyun atau
34,52 jika dibandingkan dengan Laba unaudited 2008 sebesar Rp 30,19 trilyun. Koreksi penurunan
laba antara lain disebabkan adanya koreksi harga penjualan BBM ke PLN dari MOPS+alpha 9,5
menjadi MOPS+alpha 5 yang terlambat dibukukan, koreksi loss selisih kurs eks liabilities ARO,
dan loss selisih kurs corporate tax PSC.
3. Neraca aktiva dan passiva ditutup masing-masing sebesar Rp292,26 trilyun atau meningkat sebesar
10,46 dari Neraca per 31 Desember 2007 audited as restated sebesar Rp264,59 trilyun.
Beberapa akun per 31 Desember 2008 audited yang mengalami perubahan signifikan di-
bandingkan dengan posisi per 31Desember 2007 audited as restated antara lain Kas setara Kas naik
18,35, Piutang Usaha Pihak Ketiga turun 15,20, Piutang Pemerintah bagian lancar naik 52,19,
Piutang Pemerintah bagian tidak lancar naik 81,60, Persediaan turun 25,83, Uang Muka
dividen dan lain-lain bagian lancar + bagian tidak lancar naik 47,93, Aset minyak dan gas serta
panas bumi naik 16,96, Aset lain-lain naik 19,73, Hutang usaha Pihak ketiga turun 34,54, Hutang
kepada Pemerintah jatuh tempo dalam satu tahun naik 235,92, dan Hutang kepada Pemerintah
lebih dari satu tahun turun 67,18.
5. Kinerja Investasi
Dewan Komisaris melakukan pemantauan dan pengawasan seluruh kegiatan investasi dengan seksama.
Anggaran Biaya Investasi PT PERTAMINA PERSERO yang tercantum dalam RKAP revisi 2008 adalah
Rp 17,30 trilyun. Realisasi kumulatif pencapaian investasi PT PERTAMINA PERSERO tahun 2008 s.d
triwulan IV adalah Rp 12,99 trilyun atau 75 dari anggaran. Realisasi investasi tersebut sudah
menunjukkan kemajuan yang cukup signifikan jika dibandingkan realisasi investasi tahun 2007 yang hanya
mencapai 47 atau Rp 6.96 trilyun. Namun Komisaris mencatat bahwa kualitas investasi masih perlu
diperbaiki. Rp 19.77 trillion or an increase of 17.12 from net
income in 2007 audited as restated of Rp 16,88 trillion. The condition is mainly supported by rising
of crude oil prices significantly in the first semester, though then decreased in the second semester of
2008.
Net Income 2008 decreased by 10.42 billion or 34.52 compared to unaudited net income in 2008
amounted to Rp 30, 19 trillion.
Correction of lower net income were attributable to the correction in prices of fuel sales to State Electricity
Company from MOPS + alpha 9.5 to MOPS + alpha 5 which is late recorded, the correction loss on
foreign exchange liabilities ARO, and loss of foreign exchange of PSC corporate tax.
3. Balance Sheet assets and liabilities are closed each of Rp 292.26 trillion or an increase of 10.46 of the
balance sheet as of December 31, 2007 audited as restated amounting to Rp 264.59 trillion.
Some accounts as of December 31, 2008 audited that experienced significant changes compared with the
position as of December 31, 2007 audited as restated among others, Cash and Cash equivalents increased
by 18.35, Third Party Accounts Receivable decreased 15.20, government receivables current portion rose
52.19, Government Receivables non current portion rose 81.60, Inventories fell 25.83, dividend Advance
and others the current portion and non current increased by 47.93, Asset oil and gas and geothermal
rose 16.96, other assets increased by 19.73, third- party payables decreased 34.54, payable to the
Government maturing within one year increased by 235.92, and payable to the Government more than
one year fell 67.18.
5. Investment Performance
Board of Commissioners monitoring and supervised of all investment activities carefully.
Investment Budget of PT PERTAMINA PERSERO listed in the Corporate Budget Plan revised in 2008 was Rp 17.30
trillion. Actual cumulative investment achievement PT PERTAMINA PERSERO in 2008 until the fourth
quarter is Rp 12.99 trillion, or 75 of the budget. The realization of these investments are already showing
significant improvement compared to realized investment in 2007 reached only 47 or Rp 6.96 trillion. However,
Commissioners noted that the quality of investment still needs to be improved.
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