Sistem Pengendalian Keuangan dan Operasional
Perseroan senantiasa meningkatkan dan memperkuat lingkup pengendalian internal dengan mengkaji dan memantau sistem pengendalian internal yang telah ditetapkan. Sistem pengendalian internal Perseroan merupakan proses penyatuan tindakan serta kegiatan
secara berkesinambungan baik oleh pimpinan perusahaan maupun karyawan untuk memberikan keyakinan atas
tercapainya tujuan melalui kinerja yang efektif dan eisien, kehandalan pelaporan keuangan, pengamanan aset, serta ketaatan terhadap peraturan perundang-undangan. Mengingat pentingnya sistem pengendalian internal dalam kelangsungan usaha suatu perusahaan, Perseroan mewajibkan adanya Sistem pengendalian Internal yang mencakup pengendalian keuangan dan operasional.
Kesesuaian Dengan Internal Control Integrated Framework
Sistem pengendalian keuangan dan operasional Perseroan sejalan dengan sistem pengendalian internal menurut Committee of Sponsoring Organization of the Tradeway Commission (COSO). Sistem pengendalian tersebut mencakup berbagai kebijakan, prosedur, kegiatan pemantauan dan komunikasi, serta standar perilaku dan berbagai inisiatif yang ditujukan untuk:
• Mengamankan aset (security objectives);
• Mengupayakan eisiensi dan efektivitas operasi
Perseroan (operational objectives);
• Mengembangkan keandalan dan kelengkapan informasi akuntansi/inansial dan manajemen (information objectives); serta
• Menjamin kepatuhan terhadap kebijakan dan prosedur serta peraturan perundangan yang berlaku (compliance objectives).
Kelima unsur pengendalian intern menurut COSO sejalan dengan Elemen Sistem Pengendalian Intern Perusahaan. Adapun pengertian terkait dengan kelima unsur pengendalian intern secara ringkas adalah sebagai berikut: • Lingkungan pengendalian mencerminkan keseluruhan
komitmen, perilaku, kepedulian dan langkah-langkah Dewan Komisaris dan Direksi Perusahaan dalam melaksanakan kegiatan pengendalian operasional Perusahaan.
and understanding the Company’s strategic risks, prior to disseminating them along all related entities or units of the Company, down to the level of Division or Business Unit, so that each level can understand their respective risks.
In 2016, the evaluation of the risk management system implementation has been efective, with the review results being used as recommendations to be followed up, in an aim to improve the Company’s risk management system in the future.
Internal Control System
Financial and Operational Control System
The Company continues to increase and strengthen its internal control scope by reviewing and monitoring internal control system that has been established. The Company’s internal control system is a process to continuously integrate actions and activities among company management and employees, in order to provide assurance on the achievement of goals through efective and eicient performance, inancial reporting accountability, asset protection, and compliance with the laws and regulations.
Given the importance of the internal control system in business continuity of a company, the Company requires an internal control system that includes inancial and operational control.
Conformity of Internal Control System with Coso
Framework
Financial and operational control system within the Company is in line with internal control system developed by Committee of Sponsoring Organization of the Tradeway Commission (COSO). The control system includes various policies, procedures, monitoring and communication activities, and code of conduct as well as various initiatives that are aimed at:
• Protecting assets (security objectives);
• Achieving eiciency and efectiveness of company operations (operational objectives);
• Developing reliability and completeness of accounting/ inancial information and management (information objectives); and
• Ensuring compliance with policy and procedures, as well as the applicable laws and regulations (compliance objectives).
The ive internal control elements according to COSO are in line with the Company’s internal control system’s elements. The rationals related to the ive internal control system elements, in brief, are as follow:
• Control environment represents the entire commitments, behaviors, concerns and measures taken by the BOC and BOD to conduct the Company’s operational control activities.
• Penilaian risiko merupakan suatu serangkaian tindakan yang dilaksanakan oleh Direksi dalam rangka identiikasi, analisis dan menilai risiko yang dihadapi Perusahaan untuk mencapai sasaran usaha yang ditetapkan. • Kegiatan pengendalian mencakup penetapan kebijakan
dan prosedur pengendalian serta proses veriikasi lebih dini untuk memastikan bahwa kebijakan dan prosedur tersebut secara konsisten dipatuhi, serta merupakan kegiatan yang tidak terpisahkan dari setiap fungsi atau
kegiatan Perusahaan sehari-hari.
• Ketersediaan informasi internal dan saluran komunikasi yang efektif diperlukan guna pengambilan keputusan yang tepat dan dapat dipertanggungjawabkan serta agar seluruh pejabat dan pegawai Perusahaan sepenuhnya memahami dan mematuhi kebijakan dan prosedur yang berlaku dalam melaksanakan tugas dan
tanggungjawabnya.
• Kegiatan pemonitoran merupakan proses penilaian atas aktivitas pemantauan efektiitas rancangan dan operasi struktur pengendalian intern serta kinerja manajemen apakah telah dilaksanakan dengan semestinya dan telah diperbaiki sesuai dengan keadaanya.
Evaluasi Sistem Pengendalian Internal
Evaluasi Terhadap Efektivitas Sistem Pengendalian Keuangan
Evaluasi yang telah dilakukan Perseroan terhadap efektivitas sistem pengendalian internal menjadi salah satu fondasi bagi Perseroan untuk terus melaksanakan perbaikan dan penyempurnaan sistem pengendalian yang dapat meningkatkan pertumbuhan perusahaan. Evaluasi tersebut salah satunya dilakukan melalui laporan keuangan
Perseroan. Dalam melakukan evaluasi, perusahaan
menggunakan kriteria yang telah ditetapkan oleh Internal Control – Integrated Framework yang telah dikeluarkan oleh COSO. Berdasarkan penilaian ini, Dewan Komisaris dan Direksi menyimpulkan bahwa hingga 31 Desember 2016, sistem pengendalian internal Perseroan atas laporan keuangan telah berjalan dengan efektif.
Evaluasi Terhadap Efektivitas Sistem Pengendalian Operasional
Selain itu, evaluasi juga dilakukan melalui Komite Audit dan Audit Internal. Komite Audit merupakan bagian dari Sistem Pengendalian Internal Perseroan yang dibentuk untuk memastikan bahwa sistem akuntansi dan pengendalian internal yang efektif disusun dan dipertahankan agar dapat menangani resiko keuangan. Sedangkan Audit Internal melakukan upaya peningkatan pengendalian internal (internal control) dalam berbagai kegiatan operasional Perseroan. Pada 2016, evaluasi terhadap sistem pengendalian
operasional Perseroan telah berjalan efektif. Hasil evaluasi
atas pelaksanaan sistem pengendalian internal menjadi salah satu dasar evaluasi manajemen terhadap efektivitas sistem pengendalian internal untuk menentukan perbaikan dan penyempurnaan sistem ataupun kebijakan yang
• Risk assessment is a set of activities carried out by the BOD to identify, analyze, and assess the risks that the Company faces as it aims to achieve its business targets. • Control activities include the establishment of policies
and procedures for control as well as early veriication system to ensure that such policies and procedures have been consistently adhered to, and are inseparable from all of company function or daily practices.
• Availability of internal information and efective communication channels is required for decision making, to create accurate and accountable decisions and to facilitate all employees and oicers of the Company to fully understand and comply with the prevailing policies and procedures in carrying out their duties and responsibilities.
• Monitoring activities serve as an evaluation process to monitor eicacy of company internal control design and operating structure as well as management performance, whether they have been properly implemented and improved adequately.
Evaluation on The Internal Control Efectiveness Evaluation On The Financial Control System Efectiveness
Evaluation conducted by the Company on the efectiveness of internal control system serves as one of the foundations of the Company to continuously make improvement in its control system, which can further facilitate company growth. The evaluation is taken through, among others, inancial statements. In carrying out evaluation process, the company employs criteria that have been set by the Internal Control – Integrated Framework issued by COSO. Based on this assessment, the BOC and BOD concludes that as at 31 December 2016 company internal control system on the inancial statements had been running efectively.
Evaluation On The Operational Control System Efectiveness
In addition, evaluation is conducted through the Audit Committee and Internal Audit. The Audit Committee is part of the Company’s Internal Control System which is established to ensure that efective accounting system and internal control is prepared and maintained to manage inancial risk. Meanwhile, the Internal Audit strives to improve internal control of company operational activities.
In 2016, an evaluation on the Company’s operational control system was run efectively. Result of evaluation on the implementation of internal control system is one of the basis for management evaluation on the efectiveness of internal control to determine improvement of system or policies that enable management to run operational activities more
memungkinkan manajemen dapat secara lebih efektif menjalankan kegiatan operasional Perseroan. Pengendalian internal di lingkungan Perseroan senantiasa dievaluasi agar
mampu mengikuti perkembangan bisnis Perseroan.