Asuransi ABDA Laporan Tahunan
2015 Annual Report
Synergizing Strength Accelerating Growth
Dewan Pengawas Syariah memiliki tugas-tugas yaitu: • Memberikan nasehat dan saran kepada Direksi
dan Kepala Operasioanal Unit Syariah agar kegiatan operasional yang dilakukan sesuai
dengan prinsip Syariah. • Melakukan pengawasan dan pengarahan, baik
secara aktif maupun pasif terutama dalam pelaksanaan fatwa Dewan Syariah Nasional
DSN. • Memberikan pengarahan atas produkjasa dan
kegiatan usaha Perseroan agar sesuai dengan prinsip Syariah.
• Melakukan tugas-tugas lainnya sesuai Peraturan Perundang-undangan yang berlaku.
• Merumuskan permasalahan yang memerlukan pembahasan dengan Dewan Syariah Nasional
DSN. Dewan Pengawas Syariah memiliki kewenangan
dalam memberikan pengesahan atas beberapa hal sebagai berikut:
• Sumber Modal Kerja Bidang Usaha Asuransi Kerugian berdasarkan Prinsip Syariah.
• Sistem Akuntansi yang terpisah atau tersendiri, khusus untuk cabangUnit Kerja dengan Prinsip
Syariah. • Produk Asuransi Kerugian berdasarkan Prinsip
Syariah yang akan dipasarkan. • Dasar perhitungan tarif premi, cadangan premi
dan proyeksi underwriting. • cara Pemasaran.
• Rencana dan dukungan Reasuransi otomatis. • contoh polis, surat permohonan penutupan
Asuransi SPPA dan brosur. • Kewenangan lainnya sesuai peraturan
perundangundangan yang berlaku. 5. KOMITE DI BAWAH PENGAWASAN
DEWAN KOMISARIS
5.1. Komite Audit
Dalam rangka memenuhi Peraturan Bapepam Nomor IX.I.5 Lampiran Keputusan Ketua
Bapepam dan LK Nomor Kep-643BL2012 tanggal 7 Desember 2012 tentang Pembentukan dan
Pedoman Pelaksanaan Kerja Komite Audit, Dewan Komisaris telah membentuk Komite Audit dengan
susunan keanggotaan sebagai berikut : Ketua
: Herlani Sunardi Anggota
: 1. Buntoro 2. Kuswandi Tamin
Profil Komite Audit Herlani Sunardi sebagai Komisaris Independen dan
merangkap sebagai Ketua Komite Audit, sedangkan Buntoro dan Kuswandi Tamin keduanya sebagai
Tasks of the Shariah Supervisory Board are as follows: • Providing advice and suggestions to the Directors
and the Operational Chief of Shariah Unit in order to perform operational activities in accordance
with Shariah principles. • Performing supervision and giving guidance,
either actively or passively, in the implementation of fatwas of the National Shariah Board DSN.
• Providing guidance on productservice and operational business of the Company in
accordance with the Shariah principles. • Performing other tasks in accordance with
applicable laws and regulations. • Identifying issues requiring discussions with the
National Shariah Board DSN. The Shariah Supervisory Board has the authority to
endorse several issues as follow: • Working capital sources in the general insurance
business in accordance with Shariah Principles. • A distinct and separate accounting system,
especially for branchesbusiness units in accordance with Shariah Principles.
• Shariah-based general insurance products to be marketed.
• The calculating method for premium tariffs, premium reserves and underwriting projections.
• Marketing methods. • Plan and support for automatic reinsurance.
• Samples of insurance policy contract, application letters for insurance closing SPPA, and
brochures. • The other authority pursuant to applicable laws
and regulations. 5. COMMITTEES UNDER THE BOARD OF
COMMISSIONERS
5.1. Audit Committee
In compliance with the Bapepam Regulation No. IX.I.5, Attachment to the Decision of the Head of
Bapepam-LK No. Kep-643BL2012 dated December 7, 2012 on the Establishment and Guidelines on
Working Mechanism of Audit Committees, the Board of Commissioners has established the Audit
Committee with the composistion as follows: Chairperson
: Herlani Sunardi Member
: 1. Buntoro 2. Kuswandi Tamin
Profiles of the Audit Committee’s Members Herlani Sunardi is an Independent Commissioner
and also the Chairperson of the Audit Committee whereas Buntoro and Kuswandi Tamin are
Asuransi ABDA Laporan Tahunan
2015 Annual Report
Synergizing Strength Accelerating Growth
Meeting of Audit Committee
Report on the implementation of the Audit Committee’s workin 2015
Activities carried out by the Audit Committee in 2015 are as follows:
1. Independent Auditor In 2015, the Company appointed KAP Paul
Hadiwinata, Hidajat, Arsono, Achmad, Suharli Partners as the independent auditor that
conduct financial audit for the fiscal year 2015. The appointment of the KAP Paul Hadiwinata,
Hidajat, Arsono, Achmad, Suharli Partners as an independent auditor has been approved by
the Annual GMS on 27 April 2015. Study and discussion of the Audit Committee
also concerning matters based on audit standards regarding the communication with the
Audit Committee.
2. Internal Auditor • The Audit Committee studied the draft of
Annual Audit Program of Internal Audit Unit in 2015 which was based on the Company’s
risk level. • Reviewed the management report, and
evaluate the effectiveness of internal control over financial reporting, findings during audit
process and follow up of the findings from the previous period.
• The Audit Committee studied and discussed the findings or results from internal
consultation, including its recommendations on the implementation of Annual Audit
Program and monitoring the follow- up of the management on internal audit
recommendations.
3. Whistleblower • The Audit Committee has prepared the
procedures for receiving and handling complaints related to issuess on accounting,
internal controls, auditing including procedures to maintain the confidentiality of
whistleblower and anonymous report by the employee according to the FSA Regulation
No. IX.1.5.
Rapat Komite Audit
Laporan pelaksanaan kerja Komite Audit tahun 2015
Kegiatan yang telah dilakukan Komite Audit dalam tahun 2015 sebagai berikut :
1. Auditor Independen Pada tahun 2015, telah ditunjuk KAP Paul
Hadiwinata, Hidajat, Arsono, Achmad, Suharli Rekan sebagai auditor independen untuk
melaksanakan financial audit tahun buku 2015. Penunjukan KAP Paul Hadiwinata, Hidajat,
Arsono, Achmad, Suharli Rekan sebagai auditor independen telah disetujui oleh RUPS
tahunan pada tanggal 27 April 2015. Penelaahan dan pembahasan Komite Audit juga
menyangkut hal-hal yang berdasarkan standar audit mengenai komunikasi dengan Komite
Audit.
2. Auditor Internal • Komite Audit menelaah rancangan Program
Kerja Audit tahunan Unit Internal Audit tahun 2015 yang disusun berdasarkan tingkat risiko
perusahaan. • Menelaah laporan manajemen, dan evaluasi
mengenaI efektivitas pengendalian internal atas pelaporan keuangan perusahaan, temuan
selama proses audit dan tindak lanjut temuan periode sebelumnya.
• Komite Audit menelaah dan membahas hasil temuan atau konsultasi internal termasuk
rekomendasinya terhadap pelaksanaan Program Kerja Audit Tahunan serta monitoring
tindak lanjut manajemen atas rekomendasi Internal Audit.
3. Whistleblower • Komite Audit telah menyusun prosedur
untuk menerima dan menangani pengaduan yang berkaitan dengan masalah akuntansi,
pengendalian internal, auditing termasuk prosedur untuk menjaga kerahasiaan pelapor
dan pengaduan tanpa nama yang disampaikan karyawan sesuai Peraturan OJK No. IX.1.5.
1 2
3 Herlani Sunardi
Buntoro KuswandiTamin
Ketua | Chairperson
Anggota | Member
Anggota | Member
12 12
12 Jumlah Kehadiran
Total Attendance
No. Komite Audit
Audit Committee
Jabatan
Position
pihak independen yang mempunyai latar belakang pendidikan akuntansi dan keuangan sebagai
anggota Komite Audit. independent auditors having educational
backgrounds in accounting and finance, serving as the Audit Committee’s members.
Asuransi ABDA Laporan Tahunan
2015 Annual Report
Synergizing Strength Accelerating Growth
5.2. Komite Pemantau Risiko