Committee under Board of Comissioners
According to the Law No.19 of 2003 on State-Owned Enterprises and Regulation of Minister of SOEs No.Per-12/
MBU/2012 on Supporting Organ of Board of Commissioner/
SOE Supervisory Board, Board of Commissioners of PT Pertamina Lubricants has established an Audit Committee. [G4-40]
In performing its duties, the Audit Committee is independent, and is directly under the supervision of the Board of Commissioners. Audit Committee works collectively in carrying out its duties to assist the Board of Commissioners, to oversee the proper management of the Company in accordance with GCG principles.
AUDIT COMMITTEE MEMBERSHIP
Membership of the Audit Committee is composed of one chairman, held by a member of the Board of Commissioners, and two members. [G4-34]
Composition of Audit Committee t $IBJSNBO
Taryono t .FNCFST
1. Setiyawan 2. Supeno Sesuai Undang-Undang No.19 Tahun 2003 Tentang
Badan Usaha Milik Negara dan Peraturan Menteri BUMN No.PER-12/MBU/2012 Tentang Organ Pendukung Dewan Komisari/Dewan Pengawas BUMN, Dewan Komisaris PT Pertamina Lubricants telah membentuk Komite Audit.
[G4-40]
Dalam melaksanakan tugasnya Komite Audit bersifat mandiri, serta bertanggung jawab langsung kepada Dewan Komisaris. Komite Audit bekerja secara kolektif dalam melaksanakan tugasnya membantu Dewan Komisaris, untuk mengawasi pelaksanaan pengelolaan Perusahaan yang baik sesuai asas-asas GCG.
KEANGGOTAAN KOMITE AUDIT
Keanggotaan Komite Audit terdiri dari satu orang Ketua yang dijabat oleh salah seorang anggota Dewan Komisaris, dan 2 orang anggota. [G4-34]
Susunan Keanggotaan Komite Audit t ,FUVB
Taryono t "OHHPUB
1. Setiyawan 2. Supeno
SUSUNAN DAN PROFIL KEANGGOTAAN KOMITE AUDIT Composition of the Audit Committee and Membership Profile
No Nama | Name Keterangan | Description
1 Taryono
Jabatan: Ketua Position: Chairman
Latar Belakang Pendidikan:
S1 Teknik Kimia ITB
Educational Background:
Bachelor Degree in Chemical Engineering of ITB Latar Belakang Pekerjaan:
1. SVP Non Fuel Marketing : 1 Agustus 2012-Sekarang 2. VP ISC : 11 Feb 2011 - 31 Juli 2012 3. VP Aviasi : 01 Jan 2011 - 10 Feb 2011 4. VP Niaga : 11 Des 2007-31 Des 2008 5. Man Non BBM : 01 Jan 2007-10 Des 2007
Job Background:
1. SVP of Non Fuel Marketing:
August 1, 2012- present
2. VP of ISC: Feb 11, 2011 - July 31, 2012 3. VP of Aviation: Jan 1, 2011 - Feb 10, 2011 4. VP of Commerce: Dec 11, 2007- Dec 31, 2008 5. Man Non Fuel: Jan 1, 2007- Dec 10, 2007
2 Setiyawan
Jabatan: Anggota Position: Member
Latar Belakang Pendidikan:
S1 Teknik Kimia UPN Veteran Yogyakarta
Educational Background:
Bachelor Degree in Chemical Engineering of UPN Veteran Yogyakarta
Latar Belakang Pekerjaan:
1. VP Investigation Audit : 29 April 2013 – sekarang
2. VP Marketing & Trading Internal Audit:
01 Februari 2012 – 28 April 2013
3. Manager Marketing & Trading Internal Audit Jakarta:
01 Januari 2011 – 31 Desember 2012 4. Manager Audit Bidang Perkapalan:
01 Desember 2009-31 Desember 2010
Job Background:
1. VP of Audit Investigation:
April 29, 2013 – present
2. VP of Marketing & Trading Internal Audit:
February 1, 2012 –April 28, 2013 3. Manager of Marketing & Trading Internal
Audit Jakarta:
January 1, 2011 –December 31, 2012 4. Manager of Shipping Sector Audit:
December 1, 2009- December 31, 2010
3 Supeno
Jabatan: Anggota Position: Member
Latar Belakang Pendidikan:
t S1 Manajemen Universitas Jend. Soedirman, Purwokerto
t S2 Magister Manajemen Universitas Diponegoro, Semarang
Educational Background:
t Bachelor Degree of Management, University of Jend. Soedirman, Purwokerto
t Master of Management, University of Diponegoro, Semarang
Latar Belakang Pekerjaan:
1. Finance M&T Off-Site SuppReg I Manager:
1 Januari 2011-29 Februari 2012 2. Finance Ref.Off-Site SuppRg III Manager:
1 Maret 2012-31 Desember 2012 3. Cost Management Manager:
1 Januari 2013-30 September 2013 4. Cost Management Manager:
1 Oktober 2013-5 Agustus 2014 5. Budgeting & Forecasting Manager:
6 Agustus 2013-Sekarang
Job Background:
1. Finance M&T Off-Site SuppReg I Manager:
January 1, 2011- February 29, 2012 2. Finance Ref.Off-Site SuppRg III Manager:
March 1, 2012- December 31, 2012 3. Cost Management Manager:
January 1, 2013- September 30, 2013 4. Cost Management Manager:
October 1, 2013- August 5, 2014 5. Budgeting & Forecasting Manager:
August 6, 2013- Present
INDEPENDENSI KOMITE AUDIT
Komite Audit secara kolektif mempunyai kompetensi dan pengalaman di bidang akuntansi, keuangan dan operasional. Baik ketua maupun anggota Komite Audit komite adalah independen terhadap Direksi, auditor internal maupun auditor eksternal.
Independensi ketua dan angota Komite Audit dijalankan sesuai Peraturan Menteri BUMN No.PER-01/MBU/2011 Tentang Penerapan Tata Kelola Perusahaan yang Baik pada BUMN dan Piagam Komite Audit. Anggota Komite Audit tidak ditunjuk dari anggota eksekutif kantor akuntan publik yang memberikan jasa audit dan/atau jasa non- audit kepada Perusahaan dalam jangka waktu enam bulan terakhir.
TUGAS DAN TANGGUNG JAWAB KOMITE AUDIT
1. Membantu Dewan Komisaris untuk memastikan efektivitas sistem pengendalian internal dan efektivitas pelaksanaan tugas auditor eksternal dan auditor internal
2. Menilai pelaksanaan kegiatan serta hasil audit yang dilaksanakan oleh Satuan Pengawasan Internal (SPI) maupun auditor eksternal
3. Memberikan rekomendasi penyempurnaan sistem pengendalian manajemen perusahaan serta pelaksanaanya
4. Memastikan bahwa telah terdapat prosedur evaluasi yang memuaskan terhadap segala informasi yang dikeluarkan perusahaan
5. Melakukan identifikasi hal-hal yang memerlukan perhatian Komisaris serta tugas-tugas Dewan Komisaris
6. Penugasan lain yang diberikan Dewan Komisaris kepada Komite Audit yang ditetapkan dalam Piagam Komite Audit
AUDIT COMMITTEE’S INDEPENDENCE
Audit Committee collectively has the competence and experience in accounting, finance and operations. Both chairman and members of the Audit Committee is independent of the Board of Directors, internal auditor and external auditor.
The independence of chairman and members of the Audit Committee is in accordance with Regulation of the Minister of SOEs No. Per-01/MBU/2011 on Implementation of Good Corporate Governance in SOEs and the Audit Committee Charter. Members of the Audit Committee are not appointed from the executive members of public accounting firm that provides audit and/or non-audit services to the Company within a period of six months.
DUTIES AND RESPONSIBILITIES OF AUDIT COMMITTEE
1. Assist the Board of Commissioners to ensure the effectiveness of the internal control system and the effectiveness of the implementation of duties of external auditor and internal auditor
2. Assess the implementation of activities and the results of audits conducted by the Internal Audit Unit (IAU) and External Auditor
3. Provide recommendations for improvement of corporate management control system and implementation
4. Ensure that there has been a satisfactory evaluation procedures to all information issued by the company
5. Identify issues that require the attention of the Commissioners as well as the duties of the Board of Commissioners
6. Other assignment by the Board of Commissioners to the Audit Committee set out in the Audit Committee Charter
Dalam melaksanakan tugasnya Komite Audit harus memastikan bahwa:
1. Laporan Keuangan serta informasi lainnya yang diberikan oleh perusahaan kepada pihak terkait dan publik telah disajikan secara transparan, andal, dapat dipercaya dan tepat waktu
2. Perusahaan telah memiliki pengendalian internal memadai yang dapat melindungi kekayaan miliknya 3. Perusahaan bekerja secara efektif dan efisien serta
mematuhi peraturan perundangan yang berlaku
Selain itu, Komite Audit membantu Dewan Komisaris untuk mengevaluasi hal-hal yang berkaitan dengan:
a. Laporan Keuangan Perusahaan
b. Rencana Kerja dan Anggaran Perusahaan c. Audit Keuangan Perusahaan
d. Pengaduan Masyarakat e. Utang Perusahaan f. Piutang Perusahaan
g. Penghapusan dan Pelepasan Aset
In performing its duties, the Audit Committee shall ensure that:
1. The Financial Statements and other information provided by the company to related parties and the public have been presented in a transparent, reliable, trusted and timely manner
2. The Company has adequate internal control to protect its wealth
3. The Company is working effectively and efficiently as well as comply with applicable laws and regulations
In addition, Audit Committee assists the Board of Commissioners to evaluate matters relating to:
a. Financial Statements of the Company b. Corporate Work Plan and Budget c. Financial Audit of the Company d. Public Complaints
e. The Company’s Debts f. The Company’s Receivables g. Write off and Disposal of Assets
AUTHORITY OF AUDIT COMMITTEE
The Audit Committee has the duties of providing recommendations and consideration to the Board of Commissioners with the following authorities:
1. Have full, free and unrestricted access to records, employees, funds, assets and resources of the company in order to carry out duties
2. Coordinate and cooperate with internal auditor in order to monitor the effectiveness of the internal control system
3. Receive activity reports of internal auditors periodically.
4. Seek legal and other professional advices that are more independent when required
IMPLEMENTATION OF AUDIT COMMITTEE’S DUTIES
In 2015, the Audit Committee has been carrying out the following works:
1. Evaluate the effectiveness of the Internal Audit function through a review of the Internal Audit activity report and the Audit Report and submit suggestions and opinions to the Board of Directors and the Chief Internal Audit through the Board of Commissioners to strengthen the role of Internal Audit
2. Play an active role in monitoring the implementation of audit in 2014 by PAF Purwantono, Suherman & Surja 3. Monitor the achievement of CBP 2015 regularly and
provide input to the Board as materials in the BOC-BOD meeting
4. Review the Company’s Financial Statements Financial both unaudited Financial Statements and Audited Financial Statements performed by Public Accounting Firm
5. Monitor External Auditor Recommendations on Internal Control
6. Monitor and review financial performance of subsidiaries and provide input to the Board of Commissioners as materials in the preparation of recommendations to the Board of Directors
7. Coordinate and hold meetings with other committees, among others by following the discussion and provide input for the approval of the Board of Commissioners on various proposals of Board of Directors related to duties and activities of other Committees concerning investment plan.
WEWENANG KOMITE AUDIT
Komite Audit memiliki tugas memberikan rekomendasi dan pertimbangan kepada Dewan Komisaris dengan kewenangan sebagai berikut :
1. Memiliki akses secara penuh, bebas dan tak terbatas terhadap catatan, karyawan, dana, aset, serta sumber daya perusahaan dalam rangka menjalankan tugasnya 2. Berkoordinasi dan bekerjasama dengan auditor internal
dalam rangka melakukan monitoring efektivitas sistem pengendalian internal
3. Menerima laporan kegiatan auditor internal secara periodik.
4. Mengusahakan saran hukum dan profesional lainnya yang independen apabila diperlukan
PELAKSANAAN KEGIATAN KOMITE AUDIT
Pada tahun 2015 Komite Audit telah melaksanakan pekerjaan:
1. Mengevaluasi efektivitas fungsi Internal Audit melalui review atas laporan kegiatan Internal Audit dan Laporan Hasil Audit dan menyampaikan saran serta pendapat kepada Direksi dan Chief Internal Audit melalui Dewan Komisaris dalam rangka upaya penguatan peran Internal Audit
2. Berperan aktif dalam memantau pelaksanaan audit tahun 2014 oleh KAP Purwantono, Suherman & Surja 3. Melakukan monitoring pencapaian RKAP tahun 2015
secara berkala dan member masukan kepada Dewan Komisaris sebagai bahan dalam rapat Dewan Komisaris - Direksi
4. Melakukan penelaahan Laporan Keuangan Perusahaan baik laporan Keuangan non Audit maupun Laporan Keuangan hasil Audit Kantor Akuntan Publik (KAP)
5. Monitoring Rekomendasi Auditor eksternal atas Pengendalian Internal
6. Melakukan monitoring dan review kinerja Anak Perusahaan dari sisi finansial dan memberikan masukan kepada Dewan Komisaris sebagai bahan dalam penyusunan rekomendasi kepada Direksi
7. Melakukan koordinasi dan mengadakan rapat dengan Komite lainnya antara lain dengan mengikuti pembahasan dan member masukan untuk persetujuan Dewan Komisaris atas berbagai usulan Direksi berkaitan tugas kegiatan Komite lainnya yang menyangkut rencana investasi.
RAPAT KOMITE AUDIT
Komite Audit menyelenggarakan rapat sekurang- kurangnya satu kali dalam setiap bulan atau bilamana diperlukan. Komite Audit dapat mengundang Dewan Komisaris untuk turut serta hadir dalam rapat yang diselenggarakan Komite Audit.
Selama tahun 2015, Komite Audit telah melaksanakan Rapat Komite Audit sebanyak 9 kali dengan rerata tingkat kehadiran seperti dinyatakan dalam tabulasi berikut ini.
AGENDA RAPAT KOMITE AUDIT SELAMA TAHUN 2015 DAPAT DILIHAT PADA TABEL BERIKUT:
Agenda of Audit Committee meeting during 2015 can be seen in the following table:
No Bulan/Tahun Month/Year
Perihal/Pembahasan Subject/Discussion 1 Januari 2015
January 2015
Pembahasan Hasil Evaluasi atas kegiatan Internal Audit Tahun 2014 Discussion of Evaluation Results on Internal Audit activities 2014 2 Maret 2015
March 2015
Pembahasan Rencana Kerja Komite Audit PT. Pertamina Lubricants Discussion on Audit Committee Work Plan of PT Pertamina Lubricants 3 Maret 2015
March 2015
Evaluasi Kinerja PT Pertamina Lubricants periode Januari 2015
Performance Evaluation of PT Pertamina Lubricants period January 2015 4 Juni 2015
June 2015
Evaluasi Kinerja PT Pertamina Lubricants periode April 2015 Performance Evaluation of PT Pertamina Lubricants period April 2015 5 September 2015
September 2015
Monitoring Kegiatan Internal Audit PT Pertamina Lubricants Monitoring of Internal Audit Activity of PT Pertamina Lubricants 6 September 2015
September 2015
Progress Audit Laporan Keuangan PT Pertamina Lubricants Periode Tahun 2015 Progress of Audit on Financial Statements of PT Pertamina Lubricants Period 2015 7 Oktober 2015
October 2015
Evaluasi Kinerja PT Pertamina Lubricants periode September 2015 Performance Evaluation of PT Pertamina Lubricants period September 2015 8 November 2015
November 2015
Rapat Monitoring Hasil Audit Interim PT Pertamina Lubricants 2015 Meeting of Audit Interim Results Monitoring of PT Pertamina Lubricants 2015 9 Desember 2015
December 2015
Evaluasi Kinerja PT Pertamina Lubricants periode November 2015 Performance Evaluation of PT Pertamina Lubricants period November 2015
AUDIT COMMITTEE MEETING
Audit Committee holds a meeting at least once every month or whenever necessary. Audit Committee may invite the Board of Commissioners to participate at the meeting held by the Audit Committee.
During 2015, the Audit Committee has held 9 meetings of Audit Committee with an average attendance rate as stated in the following tabulation.
FREKUENSI PERTEMUAN DAN TINGKAT KEHADIRAN RAPAT KOMITE AUDIT 2015 Number of Meetings and Meeting Attendance of Audit Committee in 2015 Direksi
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Jabatan Position
Jumlah Rapat /VNCFSPG.FFUJOHT
Jumlah Kehadiran /VNCFSPG"UUFOEBODF
%
Taryono Ketua | Chairman 9 9 100%
Setiyawan Anggota | Member 9 9 100%
Supeno Anggota | Member 9 9 100%