Corporate communications AR 2016 PT SAMINDO (e reporting) final 2
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PT Samindo Resources Tbk
2016 Annual Report
The role of Internal Audit is very important in reviewing whether the use of the corporate’s resources have been
carried out in eicient and efective manner. Therefore, the role played by the Internal Audit is very signiicant and
strategic, as it is directly related to the corporate’s internal control system. Therefore all corporation should have an
adequate internal auditor.
The Proile of Internal Audit Head
The Company’s Internal Audit Unit was led by Sharamicca Zulfan. She graduated from the Tarumanegara University
in 2006 with a degree in Economics. She started her career as an Auditor at the Osman, Bing Satrio Public Accounting
Firm. She continued her career as an Assistant Manager of the Internal Audit at Hotel Mulia Senayan. She joined the
Company in 2011 to occupy the Assistant Manager Finance position.
Internal Audit Training
There are no training and certiication for the Internal Audit during 2016.
Internal Audit Structure
The position of internal auditor in the organizational structure greatly afects the success of their duty, so the
internal auditor in such position can perform its function appropriately and be able to work lexibly in an independent
and objective manner. The determination of the internal auditor role with a clear job description would have a positive
impact in the communication process between the internal auditor and the corporate’s owner or managers. Conversely,
unclear determination would hamper the reporting low from the internal auditor, therefore the corporation needs
to explicitly determine the internal auditor’s position. In the corporate’s organizational structure, the Internal Audit
position is directly under the President Director. The Head of Internal Audit reports all audit indings directly to the
Company’s President Director.
The Duties Responsibilities of Internal Audit
a. Ensures that the risk management, internal control and GCG processes are adequate and functioning properly,
b. Evaluates compliance with prevailing laws, rules and regulation, and the Company’s policies and procedures,
c. Evaluates whether signiicant inancial, management and operational information within the audit scope have
been presented with accurate, complete, reliable and timely,
Peranan Audit Internal sangat berpengaruh dalam menelaah penggunaan sumber daya di perusahaan agar efektif dan
eisien. Oleh sebab itu peran yang dimainkan oleh Audit Internal sangat signiikan dan strategis karena langsung
berhubungan dengan sistem pengendalian internal perusahaan. Maka sudah seharusnya seluruh perusahaan
harus memiliki auditor internal yang memadai.
Proil Kepala Audit Internal
Unit Audit Internal Perseroan dipimpin oleh Sharamicca Zulfan. Beliau menyelesaikan pendidikan dari Universitas
Tarumanegara pada tahun 2006 dengan gelar Sarjana Ekonomi. Beliau memulai karirnya sebagai Auditor di Kantor
Akuntan Publik Osman, Bing Satrio. Beliau melanjutkan karirnya sebagai Assistant Manager Internal Audit di Hotel
Mulia Senayan. Beliau bergabung dengan Perseroan pada tahun 2011 dengan menempati posisi Assistant Manager
Finance.
Pelatihan Audit Internal
Tidak ada pelatihan dan sertiikasi Audit Internal selama tahun 2016.
Struktur Audit Internal
Kedudukan auditor internal dalam struktur organisasi sangat mempengaruhi keberhasilannya menjalankan tugas,
sehingga dengan kedudukan tersebut memungkinkan auditor internal dapat melaksanakan fungsinya dengan baik
serta dapat bekerja dengan luwes dalam arti independen dan objektif. Struktur organisasi auditor internal secara jelas
disertai dengan job description yang jelas akan membawa dampak yang positif dalam proses komunikasi antara auditor
internal dengan pihak pemilik perusahaan atau manajer. Namun sebaliknya, penempatan yang tidak jelas akan
menghambat jalannya arus pelaporan dari auditor internal, karena itu perlu ditentukan secara tegas kedudukan auditor
internal ini. Dalam struktur organisasi Perseroan, kedudukan Audit Internal berada langsung di bawah Presiden Direktur.
Kepala Audit Internal melaporkan langsung segala bentuk temuan audit langsung kepada Presiden Direktur Perseroan.
Tugas Tanggung Jawab Audit Internal
a. Meyakinkan bahwa pengelolaan resiko, pengendalian internal dan proses GCG telah memadai dan berfungsi
dengan baik, b. Mengevaluasi ketaatan terhadap hukum, peraturan
perundang-undangan, dan kebijakan serta prosedur Perseroan yang berlaku,
c. Mengevaluasi informasi keuangan, manajemen dan operasional yang signiikan dalam ruang lingkup audit
sudah disajikan dengan akurat, lengkap, dapat dipercaya dan tepat waktu,
Audit Internal
Internal Audit
Corporate Secretary Training
During 2016 there are no training taken by the Corporate Secretary.
Pelatihan Sekretraris Perusahaan
Selama tahun 2016 tidak ada pelatihan untuk Sekretaris Perusahaan.
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Pengendalian Internal
Internal Control
Mengacu pada pedoman umum GCG Indonesia yang dikeluarkan oleh KNKG pada tahun 2006, Direksi wajib
menyusun dan melaksanakan sistem pengendalian internal perusahaan dalam rangka menjaga kekayaan dan memenuhi
peraturan perundang-undangan. Sistem pengendalian Referring to the GCG general guidelines issued by NCGP in
2006, the BOD is required to prepare and implement the corporate’s internal control system in order to preserve the
wealth and comply with the regulations. The internal control system can stand alone or can be attached to one of the
d. Assesses the adequacy of the means to preserve and protect the Company’s assets and veriies the existence
of these assets, e. Identiies any potential savings and cost-efectiveness as
well as to make recommendations in an efort to improve eiciency and cost efectiveness,
f. Carries out special assignments from the BOD, BOC, andor the Audit Committee that is relevant to the above
mentioned scope of work, such as the investigation and disclosure of irregularities, fraud and wastefulnes,
g. Prepares audit reports and recommendations for improvement,
h. Monitors the implementation of the recommendations.
Internal Audit Charter
The Internal Audit Charter was prepared as a means to comply with the FSA regulation. Apart from being a way to
fulill the Company’s obligations, the Internal Audit Charter also was prepared to assist the Internal Audit in carrying out
its duties. The following are the contents of the Internal Audit Charter:
1. Introduction, 2. Objectives,
3. Structure and Position, 4. Requirement to Become a Member of Internal Audit Unit,
5. The Scope of Work, 6. Reporting and Monitoring,
7. Independence and Objectivity, 8. Abuse on Independence and Objectivity,
9. Authority, 10. Responsibility,
11. Professional Standard, 12. Relationship with External Auditors,
13. Mechanism, 14. Code of Conduct,
15. Evaluation of Internal Audit Charter, 16. Efective Date.
Internal Audit Activity Report
During 2016, the Company’s Internal Audit team twice undertake a comprehensive audit on the Company’s
activities:
a. Conducted a review on the Company’s internal control system on Company’s transactions for a period of
January - June, 2016, b. Conducted a review on the Company’s internal control
system on Company’s transactions for a period of July - December, 2016.
d. Menilai kecukupan sarana untuk memelihara dan melindungi aset Perseroan, dan melakukan veriikasi
terhadap keberadaan aset, e. Mengidentiikasi setiap potensi penghematan dan
efektiitas biaya serta membuat rekomendasi dalam upaya meningkatkan terciptanya eisiensi dan efektiitas
biaya, f. Melaksanakan penugasan khusus dari Direksi, Dewan
Komisaris, danatau Komite Audit yang relevan dengan ruang lingkup pekerjaan tersebut di atas, seperti
penyelidikan dan pengungkapan atas penyimpangan, kecurangan, dan pemborosan,
g. Menyiapkan laporan audit dan rekomendasi untuk perbaikan,
h. Memonitor pelaksanaan rekomendasi.
Piagam Audit Internal
Piagam Audit Internal disusun sebagai salah satu pemenuhan peraturan OJK. Selain sebagai salah satu pemenuhan
kewajiban, Piagam Audit Internal juga disusun untuk membantu Audit Internal dalam menjalankan tugasnya.
Berikut gambaran isi Piagam Audit Internal:
1. Pendahuluan, 2. Tujuan,
3. Struktur dan Kedudukan, 4. Persyaratan Menjadi Anggota Unit Audit Internal,
5. Ruang Lingkup Kerja, 6. Pelaporan dan Pemonitoran,
7. Independensi dan Objektiitas, 8. Pelanggaran atas Independensi dan Objektiitas
9. Kewenangan, 10. Tanggung Jawab,
11. Standar Profesional, 12. Hubungan dengan Auditor Eksternal,
13. Mekanisme, 14. Kode Etik,
15. Evaluasi Piagam Internal Audit, 16. Pemberlakuan.
Laporan Kegiatan Audit Internal
Selama tahun 2016 team Audit Internal Perseroan telah melakukan audit keseluruhan atas akitiitas Perseroan
sebanyak dua kali yaitu:
a. Melakukan penelaahan atas sistem pengendalian internal untuk transaksi, dengan periode Januari – Juni
2016, b. Melakukan penelaahan atas sistem pengendalian
internal untuk transaksi, dengan periode Juli – Desember 2016.
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2016 Annual Report
Manajemen Resiko
Risk Management
The Company’s risk management activities are managed in accordance with its overall risk tolerance, which describes
the number and type of risks that are acceptable. To be able to align the strategy and business plans with the goal
of Company risk management. The risk targets and risk tolerance limits for the basic risks have been set by the
parties concerned.
The BOD together with all levels of the Company is committed to strengthening and promoting a risk culture
and risk handling manual, as well as strategically managing the Company’s overall risk proile. Below is the risk proile
of the Company, consisting of risks that have the potential of harming the Company both on material and non-material
terms: Aktivitas manajemen resiko Perseroan dikelola sesuai
dengan keseluruhan toleransi resiko, yang menggambarkan jumlah dan jenis resiko yang dapat diterima. Untuk dapat
menyelaraskan strategi dan rencana bisnis dengan manajemen resiko Perseroan. Target dan batas resiko
untuk resiko-resiko dasar diatur oleh pihak-pihak yang berkepentingan.
Direksi bersama-sama dengan segenap jajaran Perseroan berkomitmen untuk memperkuat dan mensosialisasikan
budaya resiko dan panduan penanganan resiko Perseroan serta secara strategis mengelola keseluruhan proil resiko
Perseroan. Berikut proil resiko Perseroan yang memiliki potensi merugikan Perseroan baik secara material dan non
material: internal tersebut dapat berdiri sendiri ataupun dapat
melekat pada salah satu fungsi-fungsi perusahaan. Terkait hal tersebut, saat ini fungsi pengendalian internal menjadi
salah satu tanggung jawab dari team Audit Internal.
Pengendalian Keuangan Operasional serta Kepatuhan Terhadap Undang-undang
Pengendalian keuangan dan operasional dilakukan melalui laporan dan pengawasan terhadap setiap aktiitasnya.
Laporan yang teratur memudahkan manajemen untuk melakukan pengawasan dan koreksi setiap penyimpangan
terhadap aktiitas keuangan dan operasional. Manajemen juga memasang orang-orang yang berintegritas dan
cakap dalam pekerjaannya untuk memastikan bahwa sistem pengendalian internal berjalan sebagaimana yang
diharapkan.
Peraturan perundangan yang langsung bersinggungan dengan Perseroan diantaranya adalah:
• UU Perseroan Terbatas, • UU Ketentuan Umum Perpajakan,
• UU Pajak Penghasilan, • UU Pajak Pertambahan Nilai,
• UU Pengampunan Pajak, • UU Penanaman Modal,
• UU Minerba, • Peraturan Bank Indonesia,
• Peraturan Otoritas Jasa Keuangan, • Peraturan IDX.
Semua peraturan perundangan yang disebutkan di atas dicermati perkembangan dan pelaksanaanya oleh Perseroan.
Pengamatan perkembangan dilakukan melalui media masa, komunikasi lisan dan tulisan dengan pihak-pihak yang terkait
dengan peraturan perundangan, pengamatan di internet dan melalui asosiasi.
Tinjauan atas Efektivitas Sistem Pengendalian Internal
Perseroan melakukan penelaahan sistem pengendalian internal secara periodik. Pengawasan terhadap aset-aset
Perseroan dilakukan dengan pelaporan yang teratur ditelaah oleh auditor internal dan auditor external.
corporate functions. Regarding such things, currently the function of internal controls is one of the responsibilities of
the Internal Audit team.
Financial Operasional Control as well as Compliance to Regulations
Financial and operational control is implemented through the reports and supervision of every activity. Regular report
provides convenience to the management to do supervision and correction on every deviation from inancial and
operational activities. Management also install individual having integrity and capable in carrying their tasks to ensure
that the internal control system is functioning as intended.
Rules and regulation that have direct contact with the Company among others are:
• Company Law, • General Provision of Taxation Law,
• Income Tax Law, • Value Added Tax Law,
• Tax Amnesty Law, • Investment Law,
• Mineral and Coal Law, • Bank of Indonesia Rules,
• Otoritas Jasa Keuangan Rules, • IDX Rules.
All rules and regulation mentioned above are being watch closely for their development and implementation by the
Company. The closed-watch is done through the mass media, verbal and written communication with the rules-
regulation related parties, browsing internet and through the association.
Review on the Efectivity of the Internal Control System.
The Company conducts its review on the internal control on a regular basis. Supervisory and safeguarding of Company’s
assets is done through regular reports being reviewed by internal and external auditors.
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Natural Risk
In carrying out the Company’s projects-based business, the nature is always imminent and in close contact with the
work. Natural disaster such as loods, adverse weather, ire, earthquake, and volcanic eruption, would clearly threaten the
achievement of the objectives of the Company. The impact of natural disturbance in some locations has prevented project
management from performing certain operations, which potentially result in it not being able to contribute to the
Company’s revenue.
Operational Risk
Operational risks are associated with the risk exposure faced in the implementation of daily project work, both from
internal and external factors. One of the characteristics of coal mining services business is that it is highly regulated, in
particular concerning the safety of the workers. Therefore, the risk of fatality becomes a major focus of operational risk
management, as well as the risk of lost time injury as a result of workplace accidents that befall employees.
Operational exposures that most often occur, especially in coal mining projects are social disruptions from communities
around the project. Other not-so-rare obstacles are demands for excessive compensations and demonstrations against
mining activities in their area.
Financial Risk
The Company is inluence by a variety of inancial risks, including credit risk, foreign exchange risk, interest rate
risk, and liquidity risk. The purpose of the Company’s overall risk management is to efectively control these risks and
minimize the adverse efects that may have on its inancial performance. The BOD reviews and approves policies for
controlling each of these risks, which are summarized below: