Good Pension Fund Governance
B. Conflict of Interest Policy for Supervisory Board 1) Supervisory Board in the oversight of the
management o f D a p e n Te l k o m s h a l l a c t independently in the sense of not having the interest and / or are not influenced by any party including the Founder, Participants and Pensioners which can interfere with her ability to carry out independent supervision.
2) In performing the functions, duties, responsibilities and authority, the Supervisory forbidden to:
a) Conducting transactions that have conflict of interest, directly or indirectly between personal economic interests of members of Supervisory Board and / or their families and the economic interest of Telkom Pension Fund. In terms of transaction that a conflict of interest can not be avoided in the interests of Telkom Pension Fund, then the transaction can be undertaken only with the approval of Supervisory Board meeting that act independently;
b) Taking personal advantage of the Telkom Pension Fund activities, in addition to receiving remuneration, facilities and other income, excluding specified by the Founder;
c) Accredited positions outside Dapen Telkom that may pose a conflict of interest directly or indirectly with the interests of Dapen Telkom, except with the consent of the Founder;
d) Abusing authority or perform other practices that are contrary to the principles of Good Pension
Fund Governance.
3) Supervisory Board keep confidential information in a way that is not used by and for the benefit of others.
4) Supervisory Board does not use information obtained Telkom Pension Fund for the benefit or personal gain or class or other things that cause or reasonably suspected to cause harm to the Telkom Pension Fund.
The Investment Committee of Dapen Telkom has been set up starting in 2007 with the sequence of the Executive Decision as follows:
1. Nr. KP 29 / PS-15 / DPT-12/2007 dated June 14, 2007 2. Nr.KP 04 / HK-20 / DPT-012/2009 dated January 27,
2009
3. At last the Executive Decision No.77 / HK-20 / DPT-012/2014 dated December 29, 2014 with the following composition:
a. Chairman : President Director b. Member :
1. Investment Director Accredited Secretary.
2. Director of Finance & HR 3. Director of Membership.
4. Head of the Directorate of Investment.
c. Responsibilities and Authority of the Investment Committee:
Based on the decree, the Investment Committee holds meetings at least 2 (two) times a year with the responsibility and authority as follows:
- To set strategic proposals to the Board for a further submitted to the Supervisory Board and Founder regarding Investment Direction, policy asset allocation taking into account the profile obligation Dapen Telkom, the risk appetite of the Founder, macro and micro economics, benchmark, performance, risk assessment, as well as other strategic proposals.
- Set the proposal to the Executive hereinafter submitted to the Supervisory Board and founder of the investment plan that includes alternative investments (property, directly on the placement
Unit Internal Audit dikepalai oleh : Sdr Joko Priyono, MM.
Pengalaman Kerja dan Pendidikan/Pelatihan yang dimiliki Kepala Internal Audit D a p e n Te l k o m a d a l a h sebagai berikut :
Pengalaman Kerja | Jobs Experience Masa Jabatan for The Years Pengalaman Kerja | Jobs Experience
Keterangan Description Auditor Teknologi Informasi TELKOM | Technology Information Auditor
Manajer Audit Teknologi Informasi TELKOM| Technology Information Audit Manager Senior Manajer Audit Investigasi (riksus) TELKOM| Investigative Audit Senior Mgr AVP Audit Network & Solution TELKOM| AVP of Network & Solution Audit AVP Audit Product Owner TELKOM | AVP in Product Owner Audit
Kepala Internal Audit (RO IA TELKOM Jkt)| Head of Internal Audit (RO IA TELKOM Jkt) AVP Audit Quality Assurance IA Telkom| AVP of Quality Assurance Audit IA TELKOM AVP Audit Service Operations | AVP of Service Operation Audit
Kepala Internal Audit Dapen Telkom | Head of Internal Audit of Dapen Telkom
1996-2000
Pendidikan dan Pelatihan | Education and Training Tahun Years Pendidikan dan Pelatihan | Education and Training
Penyelenggara Promoter
Audit Intern – Tkt Manajerial (Matrikulasi)| Internal Audit - Managerial Level (Matriculate) ACL WINDOWS V.5
Audit Sistem Informasi| Information System Audit
Tatacara Pemeriksaan Investigatif| Investigative Audit Procedures Insync & Infusion For Audit
Penyusunan Laporan Hasil Audit | Reporting Audit
1992 Dasar-Dasar Pemeriksaan | Basic Audit
Audit Intern – Tkt Dasar 2 | Internal Audit - Basic Level 2
Audit Intern – Tkt Lanjutan 1 | Internal Audit - Intermediate Level 1
Sertifikasi Internal : Enterprise Risk Mgt ) | Internal Certification : Enterprise Risk Mgt Audit Program for SDP-IMS
Audit Quality Assurance
Komunikasi & Psikologi Pemeriksaan | Psychology and Communication in Auditing Certified Risk Management Professional (CRMP)
2009
Rapat Komite Investasi | Investment Committee Meeting
Djaka Sundan (property, penempatan langsung pada saham,
RDPT, MTN, distressed asset).
- Menghadiri rapat Komite Investasi sesuai jadwal rapat.
d. Melaporkan kegiatan tahunan (termasuk hasil rapat investasi) kepada Dewan Pengawas dan Pendiri.
Selama tahun 2015 Komite Investasi telah melakukan Rapat dan pembahasan yang hasilnya telah diajukan pad Pengurus untuk disampaikan kepada Dewan Pengawas antara lain sebagai berikut :
a. Draft Arahan Investasi yang sedang dalam proses penetapan pendiri
b. Matrix Action, Usulan Transformasi dan divestasi Investee Company
c. Strategi Alokasi Asset Tactical
d. Review atas Kepemilikan Obligasi Telkom e. Usulan restrukturisasi portofolio saham
Struktur Keanggotaan Komite Investasi | Investment Committee Membership Nama
Name
Jabatan Position
Jabatan di Dapen Telkom Position in Dapen Telkom
Jaka Sundan Ketua Komite
Committee Chairman
Sebagai Presdir Dapen Telkom President Director
Sebagai Direktur Investasi Investment Director
Sebagai Direktur Kepesertaan Director of Participant Sebagai Direktur Keuangan dan SDM
Finance and HRD Director
Jabatan Position
124 | Tatakelola Dana Pensiun yang Baik | Good Pension Fund Governance Tatakelola Dana Pensiun yang Baik | Good Pension Fund Governance | 125
of shares, RDPT, MTN, distressed assets).
- Attend the Investment Committee meeting, as scheduled
d. Reporting annual activities, (included the results of the investment meeting) to the Supervisory Board and Founder.
During 2015, the Investment Committee has conducted meetings and discussions that the results have been submitted to the Supervisory Board are as follows:
a. Draft Investment Manager is currently in the process of establishing founder
b. Matrix Action, Proposed Transformation and divestments Investee Company
c. Tactical Asset Allocation Strategy d. A review of Bond Ownership Telkom e. The proposal stock portfolio
The Internal Audit Unit leads by: Mr. Joko Priyono, MM.
Work Experience and Education / Training Head of Internal Audit owned Telkom Pension Fund is as follows:
Nama | Name Posisi
Positions as Educational BackgroundPendidikan Sertifikasi Certification Head of Internal Audit Ka. Bag. Auditor Head of Audit Dept.
Officer 1 Gen. Audit
Officer 2 Gen. Audit
S1 Ekonomi Management
Untuk meningkatkan dan mengupdate kompetensi yang dimiliki oleh pegawai Internal Audit mereka setiap tahun mengikuti pelatihan dan seminar yang berkaitan dengan peningkatan pengetahuan dan wawasan yang menunjang kegiatan pelaksanaan Audit dan Internal Consulting disamping kompetensi umum lainnya.
Dalam rangka menjaga independensi fungsi dan tugas pelaksanaan tugasnya, Unit Internal Audit secara struktur organisasi berada langsung dibawah Presiden Direktur Dana Pensiun seperti terlihat dalam struktur organisasi Dapen Telkom sebagai berikut :
Pendiri/ Founder (Direksi TELKOM) Dewan Pengawas
Supervisory Board
Presiden Direktur President Director of Dapen Komite Investasi
Investment Committee
Ka. Internal Audit Head of Internal Audit
Kabid. Gen. Affair
Head Dept. of Gen. Affair
Dir KUG & SDM
Dir. of Finance & HRD Dir. Kepesertaan
Dir. of Pension Membership Dir. Investasi Dir. of Investment
Kabid Keuangan Head of Finance Dept.
Kabid SDM & Sisfo Head of HRD & Sys.Info Dept
Kabid Kepesertaan Head of Membership Dept.
Kabid Pelayanan
Head of Pension Service Dept.
Kabid Prandalstra & Manrisk Dept. Head of Plan, Control, Strategic and Risk Mgt Kabid Manajemen Investasi Head of Investment Mgt Dept.
Investee Company Penempatan Langsung Saham Anak- Anak Perusahaan
Uraian Pelaksanaan Tugas Kepala Internal Audit Tugas Utama :
1. Mengendalikan fungsi pengawasan untuk memastikan kepatuhan terhadap implementasi Tata Kelola Dana Pensiun yang Baik (GPFG) oleh seluruh unit kerja Dapentel dalam semua aspek pengelolaan sesuai dengan regulasi, ketentuan, pedoman dan Praktik-praktik terbaik
2. Merumuskan dan merekomendasikan Internal Audit Charter, kebijakan Sistim Pengendalian Internal dan Program Kerja Audit & Non Audit (PKAT) kepada Pengurus untuk memastikan kejelasan arah dan framework internal control Dapentel
3. Memberikan rekomendasi perbaikan atau penyesuaian yang diperlukan kepada manajemen/
audittee atas temuan hasil audit dan hasil assessment implementasi manajemen risiko dan melaporkannya kepada Presiden Direktur
4. Memonitor dalam pelaksanaan penyelesaian tindak lanjut atas rekomendasi hasil audit dan hasil assessment implementasi manajemen risiko dari seluruh unit kerja Dapentel
5. Mengelola dan mengendalikan operasional unit Internal Audit sesuai dengan ketentuan yang berlaku
6. Mengendalikan manajemen risiko unit Internal Audit serta mengevaluasi secara periodik
Uraian Tugas :
1. Menetapkan pedoman pelaksanaan tugas audit bagi pelaksana internal audit Dapentel
2. Mengendalikan Program kerja Audit dan Non Audit (PKAT) sebagai dasar kebijakan pelaksanaan audit, baik general audit maupun assessment implementasi manajemen risiko
3. Bertanggung jawab atas Proses Bisnis Internal Audit yaitu :
a. Audit Delivery (perencanaan, pelaksanaan, pelaporan, pendokumentasian, tindak lanjut hasil audit dan monitoring),
b. Audit Support (pengembangan sistem dan prosedur audit, pengembangan kualitas SDM untuk mengaudit dan kualitas pengendalian dari pelaksanaan audit)
4. Melakukan Pengawasan terhadap kecukupan Kebijakan/ Pedoman dan Prosedur Kerja.
5. Mengusulkan perbaikan Sistim Pengendalian Intern yang sesuai dengan prinsip-prinsip Good Pension Fund Governance (GPFG) dan perbaikan terhadap Sistem Prosedur Audit yang sesuai dengan praktik terbaik.
6. Menetapkan Kuesioner Self Assesment tentang To improve and update the competencies possessed by
the employees of the internal audit every year they attend training and seminars related to increased knowledge and insights that support the implementation of the Internal Audit and Consulting in addition to other general competence.
In order to preserve the independence of the functions and duties of its operation, the Internal Audit Unit in the organizational structure directly under the President Director of the Pension Fund as shown in the organizational structure Dapen Telkom as follows:
Jumlah pegawai Unit Internal Audit berjumlah 4 (empat) Orang, termasuk Kepala Internal Audit.
Kualifikasi dan sertifikasi pegawai Internal Audit Dapen Telkom
Number of employees of the Internal Audit Unit consists of 4 (four) people, including the Head of Internal Audit.
Qualification and certification of employees of the Internal Audit of Dapen Telkom
126 | Tatakelola Dana Pensiun yang Baik | Good Pension Fund Governance Tatakelola Dana Pensiun yang Baik | Good Pension Fund Governance | 127
Description of Duties Head of Internal Audit Main task :
1. Control the oversight function to ensure compliance with the implementation of the Pension Fund Governance Good (GPFG) by all units Dapentel in all aspects of management in accordance with the regulations, rules, guidelines and best practices 2. Formulate and recommend the Internal Audit
Charter, Internal Control System Policy and Program Audit and Non-Audit (PKAT) to the Board to ensure clarity of direction and internal control framework Dapentel
3. Provide recommendations for improvements or adjustments necessary to the management / audittee on audit findings and results of the implementation of risk management assessment and reporting to the President Director
4. To monitor the implementation of the completion of follow-up on audit recommendations and results of the implementation of risk management assessment of all units of Dapen Telkom
5. Manage and control the operations of the internal audit unit in accordance with applicable regulations 6. Control the risk management unit of the Internal
Audit and evaluate periodically Job Description :
1. Establish guidelines for the implementation of tasks for implementing audit internal audit Dapentel 2. Controlling the work program Audit and Non-Audit
(PKAT) as the basic policy of the audit, both general audit and assessment of implementation of risk management
3. Responsible for the Business Process Internal Audit are:
a. Delivery Audit (planning, implementation, reporting, documentation, follow-up results of the audit and monitoring),
b. Audit Support (system development and auditing procedures, the development of quality human resources to audit and quality control of the audit)
4. Monitoring of the adequacy of the policies / guidelines and the Working Procedures.
5. Propose improvement of Internal Control System in accordance with the principles of Good Pension Fund Governance (GPFG) and improvements to the System Audit Procedures in accordance with best practices.
6. Determining the Self Assessment Questionnaire on Internal Control Systems (SPI) and the Struktur Organisasi |
Organizational Chart
Sistim Pengendalian Internal (SPI) dan Implementasi Good Pension Fund Governance (GPFG) serta memberikan rekomendasi perbaikan kepada manajemen
7. Memastikan tersedianya Laporan Keuangan dan laporan Portofolio Investasi (Interim dan Year End) audited yang akurat dan wajar
8. Menetapkan Audit Program yang akan dilaksanakan oleh tim audit
9. Menetapkan kuesioner pelaksanaan sistem pengendalian intern (ICQ) unit auditee
10. Membina koordinasi dan komunikasi yang efektif dengan pihak Internal (seluruh unit kerja operasional Dapen Telkom) maupun pihak eksternal (Depkeu Biro Dapen, Dewas Dapentel, Eksternal Auditor dan Mitra kerja terkait)
11. Mengendalikan pelaksanaan audit yang objektif dan independen
12. Menetapkan dan menyampaikan Laporan Hasil Aud it (Genera l Aud it d a n a ssessment implementasi manajemen risiko) lengkap dengan kualitas rekomendasi yang dapat meningkatkan kepatuhan seluruh jajaran Dapentel
13. Menentukan penerimaan informasi hasil audit 14. Menetapkan Laporan monitoring tindak lanjut
temuan/ rekomendasi audit
15. Mengelola sumber daya secara efektif dan efisien yang menjadi tanggung jawabnya (SDM, Keuangan, Informasi dan lainnya) sesuai prinsip-prinsip Tata Kelola (GPFG)
16. Mengalokasikan dan menggunakan sumber daya untuk keperluan pelaksanaan tugasnya
17. Menetapkan laporan aktivitas bulanan audit dan non audit (eksekutif report)
18. Menentukan dan mengelola risiko yang berada di unit Internal Audit serta melakukan pengendalian
& evaluasinya secara periodik/ insidentil untuk meminimalisir risiko operasional
Selama tahun 2015 Internal Audit telah melakukan fungsi audit dan internal consulting terhadap unit kerja operasional sebagai berikut :
1. Audit Direktorat Investasi terdapat 4 (empat) rekomendasi yang perlu ditindaklanjuti, dan sampai dengan akhir tahun 2015 yang sudah ditindaklanjuti 2 rekomendasi, sedangkan 2 rekomendasi lainnya sedang dalam proses.
2. Internal Consulting Direktorat Investasi terdapat 2 (dua) rekomendasi yang perlu ditindak lanjuti dan sampai akhir tahun 2015 sudah ditindaklanjuti 1 rekomendasi sedangkan 1 rekomendasi lainnya sedang dalam proses
3. Internal Consulting Direktorat Kepesertaan terdapat 5 (lima) rekomendasi yang perlu ditindak
lanjuti dan sampai akhir tahun 2015 sudah ditindak lanjuti 3 rekomendasi sedangkan 2 rekomendasi lainnya sedang dalam proses
Selain aktivitas audit dan internal consulting, unit internal audit juga melakukan kegiatan non audit selama tahun 2015 sebagai berikut :
1. Kegiatan Counterpart External Audit :
a. KAP Djoemarma dan Rekan untuk pelaksanaan audit dan review laporan keuangan tahun 2015 b. KAP Roebiandini dan Rekan untuk pelaksanaan
audit dan review laporan portofolio investasi 2015
c. Pemeriksaan langsung dari Otoritas Jasa Keuangan (OJK) tahun 2015
2. Assessment implementasi GPFG dan Internal Control tahun 2015
3. Memfasilitasi penilaian tingkat risiko/ Risk Based Supervision (RBS) Dapen Telkom 2015
Pihak yang berwenang mengangkat/memberhentikan Ketua Internal Audit adalah pejabat SDM yang berwenang di PT. Telkom selaku Pendiri, dengan tugas pokok adalah memastikan kepatuhan seluruh unit kerja Dapen Tellkom dalam semua Aspek pengelolaan sesuai dengan regulasi, Good Pension Fund Governance dan praktik-praktik terbaik serta menjamin pelaksanaan audit yang objektif dan independent dengan rekomendasi yang berkualitas dalam rangka memelihara dan meningkatkan kepatuhan (compliances) dan efektifitas kegiatan operasional sesuai dengan ketentuan dan kebijakan yang telah ditetapkan.
Akuntan Publik (KAP)
8 8 Public Accountant
Laporan Keuangan dan Laporan Portofolio Investasi Dana Pensiun Telkom tahun 2015 telah direview dan di Audit secara Semesteran (Semester I & II) dan Tahunan oleh KAP Djoemarma untuk Laporan Keuangan dan KAP Roebiandini untuk Laporan Portofolio Investasi.
Jumlah periode Akuntan Publik maupun Kantor Akuntan Publik untuk pelaksanaan Audit tahun 2015 adalah untuk periode ketiga setelah penunjukan KAP oleh Dewan Pengawas Dana Pensiun Telkom.
Jasa yang diberikan oleh Akuntan adalah Review dan Audit atas Kewajaran Laporan Keuangan Dapen Telkom dan Pemeriksaan atas kesesuaian dengan ketentuan perundangan yang mengatur Investasi Dana Pensiun dan Arahan Investasi atas Laporan Portofolio Investasi Dana Pensiun Telkom.
128 | Tatakelola Dana Pensiun yang Baik | Good Pension Fund Governance Tatakelola Dana Pensiun yang Baik | Good Pension Fund Governance | 129
Financial Statements and Reports Telkom Pension Fund Investment Portfolio in 2015 have been reviewed and audited twice a year(Semester I & II) and annually by public Djoemarma's Annual for Financial Statements and KAP Roebiandini for report Investment Portfolio.
The number of periods Public Accountant or Public Accountant to audit the implementation of the 2015 is for the third period after the appointment of the firm by Telkom Pension Fund Supervisory Board.
Services provided by accountants is the Fairness Review and Audit of Financial Statements Dapen Telkom and examination of compliance with the regulations governing the Pension Fund Investment and the Investment Manager Statements Telkom Pension Fund Investment Portfolio.
Implementation of Good Pension Fund Governance (GPFG) and provide recommendations for improvements to the management
7. Ensuring the Financial Statements and Investment Portfolio reports (Interim and Year End) audited accurate and reasonable
8. Establish Audit program to be implemented by the audit team
9. Establish a questionnaire implementation of internal control systems (ICQ) unit auditee
10. Fostering coordination and effective communication with internal parties (the whole operational units Dapen Telkom) and external parties (Finance Dept.
of Dapen Bureau, the Supervisory Board of Dapen Telkom, the External Auditor and Partner related work)
11. Controlling the audit objective and independent 12. Establish and deliver the Audit Report (General Audit
and assessment of implementation of risk m a n a g e m e n t ) c o m p l e t e w i t h q u a l i t y recommendations to improve compliance whole range Dapentel
13. Determining the receipt of information of audit results
14. Establish follow-up monitoring reports findings / audit recommendations
15. Manage resources effectively and efficiently under his responsibility (HR, Finance, Information and others) according to the principles Governance (GPFG) 16. Allocate and use of resources for the purposes of
execution of their duties
17. Establish a monthly activity reports audit and non audit (executive report)
18. Define and manage the risks that are Internal Audit unit and carry out control and periodic evaluation / incidental to minimize operational risk
During 2015 Internal Audit has been performing the function of internal audit and consulting to operational units as follows:
1. Audit of the Directorate of Investment has 4 (four) recommendations that need to be followed up, and until the end of 2015 that had followed two r e c o m m e n d a t i o n s , w h i l e t w o o t h e r recommendations are in the process.
2. Internal Consulting of Investment Directorate has two (2) recommendations that need to be followed up and until the end of 2015 has been followed up 1 recommendation 1 recommendation while others are in the process
3. Internal Consulting of the Directorate of Membership has five (5) recommendations that need to be
followed up and until the end of 2015 has been followed up three recommendations while two other recommendations are in the process
Besides the internal audit activity and consulting, internal audit units also perform non-audit activities for the year 2015 as follows:
1. Activities as a Counterpart External Audit:
a. KAP Djoemarma and Partners for the implementation of the audit and review of financial statements 2015
b. KAP Roebiandini and Partners for the implementation of the audit and review reports the investment portfolio in 2015
c. Direct examination of the Financial Services Authority (FSA) 2015
2. Assessment of implementation GPFG and Internal Control 2015
3. Facilitate the assessment of the level of risk / Risk Based Supervision (RBS) Dapen Telkom 2015
The competent authorities who lift / dismiss Chairman of the Internal Audit is competent Officer of human resources at PT. Telkom as the founder, with the main task is to ensure compliance of all units Dapen Tellkom in all aspects of management in accordance with the regulations, Good Pension Fund Governance and best practices and ensure the implementation of the audit objective and independent from the recommendations of quality in order to maintain and improve compliance (compliances) and the effectiveness of operational activities in accordance with the provisions and policies that have been set.
Tahun Audit
Audited Year Nama KAP
Accountant Public Firm
Opini Opinion Audit Laporan Keuangan | Financial Statement Audit
2015
2014
2013
2012
2011
2010
Djoemarma, Wahyudin & Rekan
Djoemarma, Wahyudin & Rekan
Djoemarma, Wahyudin & Rekan
Roebiandini dan Rekan
Roebiandini dan Rekan
Roebiandini dan Rekan
Menyajikan hal yang wajar, dalam semua hal yang material sesuai dengan SAK di Indonesia Presenting reasonable thing, in all material cases in accordance with FAS in Indonesia Menyajikan hal yang wajar, dalam semua hal yang material sesuai dengan SAK di Indonesia
Menyajikan hal yang wajar, dalam semua hal yang material sesuai dengan SAK di Indonesia
Menyajikan secara wajar dalam semua hal yang material sesuai dengan SAK di Indonesia
Menyajikan secara wajar dalam semua hal yang material sesuai dengan SAK di Indonesia
Menyajikan secara wajar dalam semua hal yang material sesuai dengan SAK di Indonesia