prosedur dan kebijakan akuntansi, pengujian efekivitas pengawasan terpadu dalam kegiatan operasional dan mencermai serta melakukan diskusi secara intensif
dengan Manajemen, Auditor Internal dan Eksternal.
Memenuhi kewajiban pengungkapan hasil penelaahan
Komite Audit dalam Laporan Tahunan Perseroan,
berikut kami sampaikan bahwa :
a. Kegiatan usaha Perseroan dijalankan dengan
pengendalian internal yang cukup efekif, yang secara terus menerus diingkatkan kualitasnya,
sesuai dengan kebijakan yang digariskan oleh
Direksi serta diawasi oleh Dewan Komisaris.
b. Laporan keuangan yang telah disusun dan disajikan dengan baik memenuhi prinsip akuntansi yang berlaku umum di Indonesia.
c. Perseroan telah mematuhi peraturan
perundang-undangan pasar modal dan peraturan lainnya yang berhubungan dengan kegiatan Perseroan.
d. Pemilihan Akuntan Publik untuk tahun 2015 direkomendasikan oleh Direksi dengan
memperimbangkan aspek independensi dan kompetensi dan disetujui oleh Dewan Komisaris yang telah menerima wewenang dari pemegang saham dalam Rapat Umum Pemegang Saham yang
diselenggarakan pada tanggal 28 Mei 2015.
e. Tidak ditemukan adanya potensi penyalahgunaan
wewenang atau penyelewengan yang memerlukan perhaian serta perimbangan dari Dewan Komisaris
Perseroan.
f. Tidak ditemukan keidak-patuhan atas resolusi
Pemegang Saham atas jumlah dan pembayaran
remunerasi tahunan Dewan Komisaris.
Commitee has examined the Company’s accouning policies and procedures, tested the efeciveness of its internal control and conducted intensive discussions with
the Management, Internal and the External Auditors.
In the fulillment of its responsibility to disclose its examinaion results to the Company’s Annual Report, the Audit Commitee herewith reports that:
a. The Company’s business aciviies have been conducted under an efecive internal control, whose quality has been coninually improved in accordance with the policies set by the Board of Directors under the supervision of the Board of Commissioners. b. The inancial statements have been properly
prepared and presented in accordance with generally accepted accouning principles in Indonesia.
c. The Company has complied with the capital market and other regulaions relevant to its aciviies.
d. The appointment of the External Auditors for 2015
has been recommended by the Board of Directors
on the basis of their competence and independency,
and approved by the Board of Commissioners
mandated by the shareholders at the General
Shareholders’ Meeing held on May 28, 2015. e. No potenial for the abuse of authority or
misconduct have been ideniied which need the atenion and the consideraion of the Company’s Board of Commissioners.
f. No non-compliance with Shareholders’ resoluion
guiding the amount and payment of total annual
remuneraion to the BOC.
Tangerang 25 Februari 2016 / February 25, 2016 Audit Commitee of PT Matahari Department Store Tbk,
John Bellis KETUA | CHAIRMAN
Farid Harianto ANGGOTA | MEMBER
DR. Isnandar Rachmat Ali ANGGOTA | MEMBER
1 2 3 4 5 6 7 8 9 10 11 12
Review and update the Audit Commitee Charter and Responsibiliies Calendar annually
Complete an annual evaluaion of the commitee’s
performance
Provide a report in the annual report that includes the
Commitee’s review and discussion of maters with
management and the Independent Auditor
Appoint or replace the Independent Auditor and approve
the terms on which the Independent Auditor is engaged for the ensuing iscal year
At least annually, evaluate the Independent Auditor’s qualiicaions, performance, and Independence, including that of the lead partner. The evaluaion will include obtaining a writen report from the independent auditor describing the irm’s internal quality control procedures,
any material issues raised by the most recent public
company accouning oversight board inspecion, internal quality control review, of the irm or by any inquiry or invesigaion by governmental or professional authoriies within the past ive years, concerning an independent audit or audits carried out by the irm, and any steps taken to deal with those issues and all relaionships between
independent auditor and the company
Resolve any disagreements between management and the independent auditor about inancial reporing Establish and oversee a policy designaing permissible
services that the independent auditor may perform for the company, providing for preapproval of those services
by the Commitee subject to the deminish excepions permited under applicable rules, and quarterly review
of any services approved by the designated member
under the policy and the irm’s non audit services and
related fees
Review the responsibiliies, resources, funcions and performance of the company’s internal audit department Review and approve the appointment or change in the internal audit execuive
Ensure receipt from the independent auditor of a formal
writen statement delineaing all relaionships between the auditor and the company, consistent with applicable requirements of the public company accouning oversight board regarding the independent auditor’s communicaions with the Commitee concerning independence, acively engage in a dialogue with the auditor about any disclosed relaionships or services that may impact the objecivity and independence of the auditor, and take appropriate acion to oversee the
independence of the independent auditor
Advise the Board about the Commitee’s determinaion whether the Commitee consists of three or more members who are inancially literate, including at least one member who has inancial sophisicaion and is a inancial expert
Inquire of management, the internal audit execuive, and the independent auditor about signiicant risks or exposures, review the company’s policies for risk
assessment and risk management, and assess the steps management has taken to control such risk to the company
No. Q1 √ √ √ √ √ Q2 √ √ √ Q3 √ √ √ Q4 √ √ Year End √ √ As Required √ √ √ √ Responsibiliies KALENDER 2016 KOMITE AUDIT Audit Comitee 2016 Calendar
13 14 15 16 17 18 19
Review the Finance management, the independent auditor and the internal audit execuive the audit scope and plan, and coordinaion of audit eforts to ensure completeness of coverage, reducion of redundant eforts, the efecive use of audit resources, and the
use of independent public accountants other than the appointed auditors of the company
Review with inance management, the independent auditor and the internal audit execuive:
a. The company’s annual assessment of the efeciveness of its internal controls and the independent auditor’s atestaion
b. The adequacy of the company’s internal control, including computerised informaion system
controls and security
c. Any “material weakness” or “signiicant deiciency” in the design or operaion of internal control over inancial reporing, and any steps
taken to resolve the issue
d. Any related signiicant indings and recommendaions of the independent auditor and internal audit together with management’s
responses
Review with inance management any signiicant
changes to GAAP and/or MDS policies or standards
Review with the Finance Management and the independent auditor at the compleion of the annual audit:
a. The company’s annual inancial statements and
related footnotes
b. Any signiicant changes required in the independent auditor’s audit plan
c. Any serious diiculies or disputes with
management encountered during the course of
the audit, and management’s response d. Other maters related to the conduct of the audit,
which are to be communicated to the Commitee under generally accepted audiing standards Review with Finance Management and the independent auditor at least annually the company’s criical accouning policies and signiicant judgements and esimates, including any signiicant changes in the company’s selecion or applicaion of accouning principles and the efect of regulatory and accouning iniiaives on the inancial statements of the company Review policies and procedures with respect to transacions between the company and oicers and directors, or ailiates of oicers or directors, or transacions that are not a normal part of the company’s business, and review and approve those related party transacions
Review with Finance Management, the independent auditor and the internal audit execuive:
a. Signiicant indings by the independent auditor and the internal audit execuive
No. Q1 √ √ √ Q2 √ √ √ √ Q3 √ √ √ Q4 √ √ √ √ √ Responsibiliies √ √ √ √ √ √ √ √ √ √ Year End √ √ √ √ √ √ √ As Required
20 21 22 23 24 25 26 27
b. Any diiculies encountered in the course of the audit work of the independent auditor or internal audit, including any restricions on the scope of their work or access to required informaion
c. Any changes required in planned scope of the audit plans of the independent auditor or internal audit
Paricipate in a telephonic meeing among inance management, the internal audit execuive and the
independent auditor before each earnings release to
review the earnings release and inancial informaion Review with the independent auditor the following: a. Alternaive treatments of inancial informaion
within generally accepted accouning principles
related to material items that have been discussed
with management, ramiicaions of use of the alternaive disclosures and treatments, and the
treatment preferred by the independent auditor
b. Other material writen communicaions between
the independent auditor and management (i.e
schedule unadjusted diferences)
c. Any correspondence with regulators or
governmental agencies, and any published reports
that raise material issues, concerning the company’s inancial statements or accouning policies Review with the Legal Director for any regulatory maters that may have a material impact on the inancial
statements, related company compliance policies and programmes, and report received from regulators
Develop, review and oversee procedures for (i)
treatment of complaints received by the company
regarding accouning, internal accouning controls, and audiing maters and (ii) the conidenial, anonymous submission of employee concerns regarding accouning or audiing maters
Meet with the independent auditor in execuive session to discuss any maters the Commitee or the independent auditor believes should be discussed privately with the Audit Commitee
Meet with the internal audit execuive in execuive session to discuss any maters the Commitee or the internal audit execuive believes should be discussed privately with the Audit Commitee
Meet with inance management in execuive session to discuss any maters the Commitee or inance management believes should be discussed privately with the Audit Commitee
Set clear hiring policies for the company’s hiring of
employees or former employees of the independent
auditor who are engaged in the company’s account, and ensure the policies comply with any regulaions
applicable to the company
No. Q1 √ √ √ √ √ √ √ Q2 √ √ √ √ √ √ Q3 √ √ √ √ √ √ Q4 √ √ √ √ √ √ √ √ Responsibiliies √ √ Year End √ √ √ √ √ √ √ As Required
KALENDER 2016 KOMITE AUDIT Audit Comitee 2016 Calendar
KOMITE NOMINASI DAN REMUNERASI
Dewan Komisaris membentuk Komite Nominasi dan
Remunerasi untuk memberikan dukungan dalam
mengawasi implementasi kebijakan nominasi dan remunerasi Direksi, Tim Manajemen dan karyawan. Nominasi dan remunerasi Dewan Komisaris sendiri, serta
kriteria dan peraturan pengangkatan anggota Komite Nominasi dan Remunerasi didiskusikan dan diputuskan
berdasarkan keputusan Rapat Dewan Komisaris.
Perseroan tunduk terhadap Peraturan OJK No. 34/ POJK.04/2014 tertanggal 8 Desember 2014, tentang Komite Nominasi dan Remunerasi.
a. Struktur dan Keanggotaan
Perseroan telah melakukan perubahan dalam keanggotaan Komite Nominasi dan Remunerasi sehingga sejak tanggal 13 Agustus 2015, komposisi anggota Komite Nominasi dan Remunerasi Perseroan terdiri dari Komisaris Independen Perseroan yang merupakan
ketua komite, anggota Dewan Komisaris Perseroan,
dan Manager Sumber Daya Manusia. Keanggotaan Komite Nominasi dan Remunerasi Perseroan telah sesuai dengan Peraturan OJK No. 34/POJK.04/2014 tertanggal 8 Desember 2014, tentang Komite Nominasi dan Remunerasi.
Anggota Komite Nominasi dan Remunerasi saat ini adalah sebagai berikut:
Proil singkat anggota Komite Nominasi dan Remunerasi
dapat ditemukan di halaman 314 Laporan Tahunan ini.
b. Tugas dan Tanggung Jawab
Komite Nominasi dan Remunerasi bertanggung jawab
untuk:
1. Memberikan rekomendasi kepada Dewan Komisaris
mengenai kebijakan sumber daya manusia,
termasuk tetapi idak terbatas pada kebijakan
nominasi, remunerasi, program pengembangan
NOMINATION AND
REMUNERATION COMMITTEE
The Board of Commissioners established the Nominaion and Remuneraion Commitee to provide support for its supervision of the implementaion of policies on the nominaion and remuneraion of the Board of Directors, Board of Management and employees. The nominaion and remuneraion of the Board of Commissioners
itself, and the criteria and rules for the appointment
of members of the Nominaion and Remuneraion Commitee are discussed and decided by the decision of Board of Commissioner Meeing.
The Company is in compliance with OJK Rule No. 34/
POJK.04/2014, dated December 8, 2014, regarding the
Nominaion and Remuneraion Commitee. a. Structure and Membership
The Company has changed the composiion of Nominaion and Remuneraion Commitee, and as at 13 August 2016, the composiion of Nominaion and Remuneraion Commitee is consist of Commissioner
Independent as the chairman, member of the
Company’s Board of Commissioner, and Manager of Human Resources. The composiion of Nominaion and Remuneraion Commitee is in compliance with
OJK Rule No. 34/ POJK.04/2014, dated December 8,
2014, regarding the Nominaion and Remuneraion Commitee.
The current members of the Nominaion and Remuneraion Commitee are as follows:
Brief proiles of the Nominaion and Remuneraion Commitee members are to be found on page 314 of this
Annual Report.
b. Duies and Responsibiliies
The Nominaion and Remuneraion Commitee is
responsible for:
1. Providing recommendaion to the Board of
Commissioners regarding human resource policies,
including but not limited to policies on nominaion, remuneraion, talent management, retenion, Ketua Anggota Anggota Jonathan L. Parapak Sigit Prasetya Jenny Hendra Chairman Member Member Nama | Name Posisi Position
kemampuan, retensi, rencana suksesi, desain
organisasi, dan rekrutmen untuk Dewan Komisaris dan Direksi;
2. Membantu Dewan Komisaris dalam melakukan penilaian kinerja Direksi dan/atau Dewan Komisaris
sesuai dengan tolak ukur yang telah disusun sebagai
bahan evaluasi;
3. Memberikan usulan calon yang memenuhi syarat
sebagai Direksi dan/atau Dewan Komisaris kepada Dewan Komisaris untuk disampaikan kepada RUPS;
4. Membantu Dewan Komisaris dalam melakukan
penilaian kinerja dengan kesesuaian remunerasi
yang diterima masing-masing anggota Direksi dan/ atau Dewan Komisaris.
c. Frekuensi dan Kehadiran Rapat
Komite Nominasi dan Remunerasi bertemu 3 kali pada
tahun 2015, dengan ingkat kehadiran mencapai 100%.
Jumlah Rapat Komite Nominasi dan Remunerasi telah sesuai dengan Peraturan OJK No. 34/POJK.04/2014 yang mengharuskan rapat Komite Nominasi dan Remunerasi diselenggarakan paling kurang satu kali dalam empat bulan.