Manajemen Perusahaan merancang proses pengendalian internal dengan tujuan memberikan keyakinan yang memadai terkait dengan pencapaian tujuan Perusahaan. Aspek-aspek pengendalian internal meliputi aspek keuangan, non-keuangan, kualitatif maupun kuantitatif dalam kerangka pencapaian efekti-
vitas dan efisiensi operasional, kepatuhan terhadap hukum dan
perundang-undangan, serta penyajian pelaporan keuangan se- suai dengan standar akuntansi yang berlaku di Indonesia secara transparan, tepat waktu, dan dapat dipertanggungjawabkan. Struktur pengendalian internal Perusahaan sekurang-sekuran- gnya terdiri atas:
Company’s management shall design internal control process with a view to furnishing assurance on the realization of its goals.
Internal control shall include financial aspect, non-financial as- pect, qualitative aspect and quantitative aspect to achieve effec-
tive and efficient operation, compliance to laws and regulation and financial report preparation and presentation in conformity
with accounting standard applicable in Indonesia, i.e. transpar- ency, punctuality and accountability. The internal control struc- ture of Company shall consist of at least:
Bagan 5.2 Struktur pengendalian internal Perusahaan
Scheme 5.2 Company’s Internal Control Structure
PERATURAN PERUSAHAAN
Company Regulations
STANDARD OPERATING PROCEDURE
Standard Operating Procedure
INTRUKSI KERJA
Work Instruction
PENGENDALIAN INTERNAL TINGKAT AKTIVITAS
Internal Control of Activity Level
T E K N O L O G I I N F O R M A S I Information Technology P ENGEND ALIAN INTERNAL TINGK A T P ERUSAHA AN Internal C ontrol o f C orp ora te Lev el P ENIL AIAN RISIK O Risk As ses sment
PEDOMAN TATA KELOLA PERUSAHAAN
Corporate Governance Guidelines
1 0 1 Indonesia SIPF Annual Report - 2017 T A T A KEL OL A P ERUSAHA AN / Good C or por at e Go v er nan c e
PEDOMAN ETIKA DAN PRILAKU
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Pengendalian internal merupakan bagian dari fungsi penga- wasan. Aktivitas fungsi pengawasan memerlukan pengendalian internal yang mampu memberikan keyakinan kepada manaje- men Perusahaan bahwa proses pengendalian internal telah ber- jalan sesuai dengan rancangan yang telah disusun dan disetu- jui bersama. Struktur fungsi dalam melaksanakan pengawasan pengendalian internal Perusahaan adalah sebagai berikut: a. Dewan Komisaris
b. Komite Audit
c. Satuan Pengawasan Internal dan Kepatuhan; dan d. Auditor Eksternal
Metodologi perancangan pengendalian internal meliputi;
a. Pengamanan dan perlindungan aset Perusahaan b. Efektivitas dan efisiensi kegiatan operasional Perusahaan
c. Kepatuhan terhadap hukum dan perundang-undangan; dan
d. Penyiapan pelaporan keuangan;
Dengan mempertimbangkan sistem check and balance dan diikuti dengan pemisahan tugas dan tanggung jawab. Metod- ologi fungsi pengawasan atas pengendalian internal yang digu- nakan harus berbasis pada risiko yang muncul dari proses bisnis Perusahaan (risk based), peningkatan nilai strategis dan opera- sional Perusahaan (value based), dan Kepatuhan atas peraturan internal Perusahaan dan peraturan perundang-undangan yang berlaku (compliance based).
Secara umum, sistem pengendalian internal bukanlah suatu aktivitas yang ditambahkan dalam proses manajemen, akan tetapi merupakan bagian yang tak terpisahkan dalam proses tersebut. Lima komponen yang menunjang efektivitas pengen- dalian internal sesuai dengan kerangka COSO yaitu:
1. Lingkungan Pengendalian Internal
Keseluruhan tindakan, kebijakan, dan prosedur yang mere-
fleksikan seluruh sikap manajemen eksekutif, Dewan Komis- aris, dan Pemilik Entitas.
2. Penilaian Risiko
Identifikasi dan analisis organisasi terhadap risiko umum
dan risiko bawaan yang relevan dalam pencapaian tujuan.
3. Aktivitas Pengendalian
Kebijakan dan prosedur yang membantu manajemen da- lam menjamin bahwa setiap risiko yang muncul telah dianal- isis dan dikendalikan dampaknya.
4. Informasi dan Komunikasi
Informasi dan komunikasi meliputi pengelolaan informasi dan sistem saluran informasi yang relevan dan efektif digu- nakan dalam rangka pengendalian aktivitas operasional.
5. Pemantauan
Pemantauan meliputi proses pengendalian kualitas ki- nerja secara terus menerus dan terdapat kegiatan evaluasi secara terpisah.
Pada tahun 2017, Perseroan telah melakukan evaluasi terha- dap sistem pengendalian internal dengan melakukan:
1. Perubahan Struktur Organisasi, pembagian tugas dan we- wenang dalam Surat Keputusan Direksi P3IEI Nomor: KEP- 00002/P3IEI/DIR/0417 tentang Struktur Organisasi P3IEI Ta- hun 2017.
2. Penyusuan Rencana Strategis dan Rencana Kerja Perusa- haan berdasarkan metode Balanced Scoredcard.
3. Penetapan dan Evaluasi Penilaian kinerja untuk karyawan berdasarkan Key Performance Indicator (KPI).
Internal control is part of supervision function. This supervi- sion function needs of internal control capable of furnishing as- surance to the management of Company that internal control
process has run according to the specified and mutually agreed
design. The function structure in internal control supervision of Company is as follows:
a. a. Board of Commissioners; b. b. Audit Committee;
c. c. Internal and Compliance Supervision Unit; and d. d. External Auditor.
Internal control design methodology must include: a. a. Company’s asset security and protection;
b. b. Effectiveness and efficiency in Company’s operational
activities;
c. c. Compliance to laws and regulations; and d. d. Financial report preparation.
While taking into account check and balance system followed with segregation of duties and responsibilities. Methodology adopted for supervision function must be based on risks arising from business process of Company (risk based), augmentation of strategic and operational values of Company (value based) and compliance to internal regulations of Company and other laws and regulations (compliance based).
In general, the internal control system is not an activity added to the management process, but is an inseparable part of the process. Five components that support internal control effective- ness based in the COSO framework are:
1. Internal control environment
Thee overall actions, policies and procedures that reflect all
of the attitudes of the Executive Management, the Board of Commissioners and the Business Entities.
2. Risk Assessment
Organization identification and analysis of the general risks
and inherent risks relevant in the achievement of its objec- tives.
3. Control Activities
Policies and procedures that assist management in en- suring that any emerging risks have been analyzed and con- trolled.
4. Information and Communication
Information and communication includes the information management system and relevant channel information and effectively used in order to control operational activity. 5. Monitoring
The process that determines the quality of the internal con- trol performance over time. Activity monitoring is conducted continuously and there is a separate evaluation activity.
In 2017, the Company has evaluated the internal control sys- tem by conducting:
1. Determination of Organizational Structure, alocation of du- ties and authority in Decree of P3IEI Board of Directors Num- ber: KEP-00002/P3IEI/DIR/0417 on Organizational Structure of PT Penyelenggara Program Perlindungan Efek Indonesia (P3IEI).
2. Establishment of Strategic and Company Work Plan based on Balanced Scoredcard method.
3. Determination and Evaluation Performance appraisal for employees based on Key Performance Indicator (KPI).
Indonesia SIPF Annual Report - 2017 OL A P ERUSAHA AN / Good C or por at e Go v er nan c e
4. Pelaksanaan monitoring Kegiatan nun rutin (Project) melalui rapat koordinasi.
5. Penggunaan Teknologi Informasi untuk menunjang kegia- tan operasional Perusahaan.
6. Melakukan perbaruan Pedoman Good Corporate Gover- nance (GCG).
7. Melakukan evaluasi terhadap Standard Operating Procedur (SOP).
8. Pemantauan dan evaluasi terhadap efektivitas pelaksanaan pengendalian internal melalui kegiatan pemeriksaan in- ternal yang dilakukan oleh Unit Pengawasan Internal dan Kepatuhan.
4. Monitoring of routine activities (Projects) through coordina- tion meetings.
5. Utilization of Information Technology to support the Compa- ny's operational activities.
6. Revision of Good Corporate Governance Guidelines (GCG). 7. Revision of Standard Operating Procedure (SOP).
8. Monitoring and evaluation of the internal control effective- ness of the implementation through internal audit activities conducted by the Internal Audit and Compliance Unit.