559
Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility Sumber Daya Manusia
Business Support Functions Teknologi Informasi Information Technology
Tata Kelola Perusahaan Good Corporate Governance
PT PELABUHAN INDONESIA (PERSERO)
559
PT PELABUHAN INDONESIA (PERSERO) Tata Kelola Perusahaan
Good Corporate Governance
Prinsip Dasar
Basic Principles Aturan Perilaku
Behavioral Guidance Perilaku Profesional
Auditor Internal mematuhi ketentuan peraturan yang berlaku dan menghindari perilaku apapun yang dapat mengurangi kepercayaan kepada profesi.
Professional Behavior
Internal Auditors comply with applicable regulations and avoid any behavior that can reduce confidence in the profession.
• Melaksanakan fungsi pengawasan intern sesuai dengan prosedur, ketentuan dan peraturan yang berlaku;
• Menghindari perilaku apapun yang dapat mengurangi kepercayaan kepada profesi auditor;
• Dilarang menerima setiap pemberian dalam bentuk apapun dari pihak lain yang terkait dengan pekerjaannya baik dari dalam maupun dari luar perusahaan;
• Harus mematuhi hukum dan menjunjung tinggi norma professional Auditor Internal; dan
• Dilarang merangkap tugas dan jabatan dalam pelaksanaan kegiatan operasional perusahaan, anak perusahaan maupun perusahaan terafiliasi bagi auditor dan pelaksana yang duduk dalam unit internal audit.
• Carry out the internal control function in accordance with applicable procedures, provisions and regulations;
• Avoid any behavior that can reduce confidence in the auditor profession;
• Forbidden to accept any gifts in any form from other parties related to their work, both inside and outside the company;
• Must comply with the law and uphold the professional norms of Internal Auditor; and
• Prohibited to hold concurrent duties and positions in the implementation of the company’s operational activities, subsidiaries and affiliated companies for auditors and executives who serve in the internal audit unit.
LAPORAN SINGKAT PELAKSANAAN KEGIATAN INTERNAL AUDIT TAHUN 2021
Pada Program Kerja Pengawasan Tahunan (PKPT) tahun 2021, Group Satuan Pengawasan Intern (SPI) PT Pelabuhan Indonesia (Persero) mempunyai beberapa obyek penugasan, yaitu audit Cabang Pelabuhan, audit Kantor Pusat, audit Anak Perusahaan, audit khusus/tematik dan jasa konsultansi pada Regional I (eks Pelindo I), Regional II (eks Pelindo II), Regional III (eks Pelindo III) dan Regional IV (eks Pelindo IV).
Sampai dengan triwulan III tahun 2021 Group Satuan Pengawasan Intern telah melaksanakan 49 (empat puluh sembilan) audit rutin, 4 (empat) audit khusus dan 6 (enam) kegiatan jasa konsultansi dengan rincian sebagai berikut:
1. Regional I (eks Pelindo I)
Pada regional I (eks Pelindo I) telah dilaksanakan 8 (delapan) penugasan audit rutin yaitu 8 (delapan) Cabang Pelabuhan dan 1 (satu) audit khusus serta 5 (lima) kegiatan jasa konsultansi, dengan perincian sebagai berikut:
a. Audit Rutin pada 8 (delapan) Cabang Pelabuhan yang telah diselesaikan yaitu: Sibolga, Tanjung Balai Karimun, Tanjungpinang, Sei Pakning, Dumai, Gunung Sitoli, Kuala Tanjung dan Pekanbaru;
b. 1 (satu) Audit khusus yaitu audit khusus pada unit galangan kapal; dan
c. 5 (lima) kegiatan jasa konsultansi yaitu Reviu Biaya Pemeliharaan, Reviu Program IGMT, Reviu Kinerja UGK 2017 s.d 2020 (dalam rangka reorganisasi), Reviu Kinerja PT Prima multi Peralatan Tahun 2019 dan 2020 dan Reviu Pekerjaan Sheetpile di Phase 1.
BRIEF REPORT OF INTERNAL AUDIT ACTIVITIES IN 2021 In the 2021 Annual Audit Work Program (PKPT), PT Pelabuhan Indonesia (Persero)’s Group Internal Audit Unit (IAU) has several assignment objects, namely Port Branch audit, Head Office audit, Subsidiary audit, special/thematic audits and consulting services on Regional I (ex-Pelindo I), Regional II (ex-Pelindo II), Regional III (ex-Pelindo III) and Regional IV (ex-Pelindo IV).
As of the third quarter of 2021, the Group Internal Audit Unit has carried out 49 (forty nine) routine audits, 4 (four) special audits and 6 (six) consulting services activities with the following details:
1. Regional I (ex Pelindo I)
In regional I (ex Pelindo I), 8 (eight) routine audit assignments have been carried out, namely 8 (eight) Port Branches and 1 (one) special audit as well as 5 (five) consulting service activities, with the following details:
a. Routine Audits at 8 (eight) Port Branches that have been completed: Sibolga, Tanjung Balai Karimun, Tanjungpinang, Sei Pakning, Dumai, Gunung Sitoli, Kuala Tanjung and Pekanbaru;
b. 1 (one) special audit: special audit on the shipyard unit; and c. 5 (five) consulting service activities: Maintenance Cost
Review, IGMT Program Review, UGK Performance Review 2017 to 2020 (in the context of reorganization), PT Prima Multi Equipment Performance Review 2019 and 2020 and Sheetpile Work Review in Phase 1.
560
Kilas Kinerja 2021
2021 Performance Review Laporan Manajemen
Management Report Profil Perusahaan
Corporate Profile Analisis dan Pembahasan Manajemen Management Discussion and Analysis
LAPORAN TAHUNAN 2021 | ANNUAL REPORT 2021
560
LAPORAN TAHUNAN 2021 | ANNUAL REPORT 20212. Regional II (eks Pelindo II)
Pada regional II (eks Pelindo II) telah dilaksanakan 7 (tujuh) penugasan audit rutin yaitu Kantor Pusat dan 6 (enam) Cabang Pelabuhan, 12 (dua belas) audit performansi dan kepatuhan Anak Perusahaan, 1 (satu) audit Khusus, dan 1 (satu) kegiatan Jasa Konsultansi dengan perincian sebagai berikut:
a. Audit Rutin pada 6 (enam) Cabang Pelabuhan yang telah diselesaikan yaitu: Bengkulu, Jambi, Tanjung Pandan, Pangkal Balam, Sunda Kelapa dan Cirebon;
b. Audit performansi dan kepatuhan pada 12 (dua belas) Anak Perusahaan yang telah dilaksanakan yaitu: PT EDII, PT ILCS, PT PMLI, PT EPI, KSO Koja, PT MTI, PT PPI, PT PII, PT Rukindo, PT JPPI, PT PTP, dan PT IPC TPK;
c. 1 (satu) audit khusus terhadap penyelesaian proyek pengerukan pada PT Rukindo; dan
d. 1 (satu) jasa konsultansi pada Bidang SDM.
3. Regional III (eks Pelindo III)
Pada regional III (eks Pelindo III) telah dilaksanakan 5 (lima) penugasan audit terpadu dan 2 (dua) audit tematik dengan perincian sebagai berikut:
a. 5 (lima) Audit terpadu yang telah diselesaikan yaitu:
Regional Bali Nusa Tenggara, Regional Jawa Tengah, Regional Jawa Timur, Regional Kalimantan dan Kantor Pusat; dan
4. Regional IV (eks Pelindo IV)
Pada regional IV (eks Pelindo IV) telah dilaksanakan 17 (tujuh belas) penugasan audit rutin operasional yang telah diselesaikan yaitu: Cabang Gorontalo, Manado, Bitung, Terminal Petikemas Bitung, Balikpapan, Samarinda, Sangatta, Bontang, Tanjung Redeb, Nunukan, Tarakan, Parepare, Kendari, Ambon, Pantoloan, Ternate, dan Toli-toli.
Dalam penyelesaian audit, Tim Audit mengalami kendala sebagai akibat dampak wabah COVID-19, di mana setiap auditee menerapkan kebijakan Work From Home. Terhadap kondisi tersebut, Group SPI telah mengantisipasi dengan memaksimalkan implementasi Audit Management System (AMS), di mana proses perencanaan, kegiatan audit, pelaporan dan monitoring tindak lanjut telah dilakukan secara secara gabungan one on one.
Audit tematik yang telah diselesaikan yaitu Audit Tematik Umum.
Pelaksanaan tugas unit Pengendalian Internal pada tahun 2021 di samping melaksanakan fungsi assurance melalui audit rutin Kantor Pusat dan Cabang Pelabuhan serta audit performansi pada anak perusahaan juga melaksanakan pemenuhan arsitektur Unit Satuan Pengawasan Intern after merger yang tertuang dalam Program 100 hari kerja Satuan Pengawasan Intern diantaranya:
a. Review PKPT tahun 2021 dan Penyusunan Program Kerja Pengawasan Tahunan (PKPT) Tahun 2022;
b. Penyusunan Usulan Tata Kerja Unit SPI;
c. Penyusunan Roadmap SPI Tahun 2022;
d. Review Audit Charter;
2. Regional II (ex Pelindo II)
In regional II (ex Pelindo II), 7 (seven) routine audit assignments have been carried out, namely the Head Office and 6 (six) Port Branches, 12 (twelve) performance and compliance audit of Subsidiaries, 1 (one) Special audit, and 1 (one) Consulting Services activities, with the following details:
a. Routine Audits at 6 (six) Port Branches that have been completed: Bengkulu, Jambi, Tanjung Pandan, Pangkal Balam, Sunda Kelapa and Cirebon;
b. Performance and compliance audits on 12 (twelve) Subsidiaries that have been carried out: PT EDII, PT ILCS, PT PMLI, PT EPI, KSO Koja, PT MTI, PT PPI, PT PII, PT Rukindo, PT JPPI, PT PTP, and PT IPC TPK;
c. 1 (one) special audit on the completion of dredging project at PT Rukindo; and
d. 1 (one) consulting service in the HC field.
3. Regional III (ex Pelindo III)
In regional III (ex Pelindo III), 5 (five) integrated audit assignments and 2 (two) thematic audits have been carried out with the following details:
a. 5 (five) integrated audits that have been completed: Bali Nusa Tenggara Region, Central Java Region, East Java Region, Kalimantan Region and Head Office; and 4. Regional IV (ex Pelindo IV)
In regional IV (ex Pelindo IV), 17 (seventeen) routine operational audit assignments have been completed:
Gorontalo Branch, Manado, Bitung, Bitung Container Terminal, Balikpapan, Samarinda, Sanpatta, Bontang, Tanjung Redeb, Nunukan, Tarakan, Parepare, Kendari, Ambon, Pantoloan, Ternate, and Toli-toli.
In completing the audit, Audit Team encountered obstacles as a result of the impact of the Covid-19 outbreak, in which every auditee implemented the Work From Home policy. With regard to these conditions, the Group IAU has anticipated by maximizing the implementation of Audit Management System (AMS), where the planning process, audit activities, reporting and follow-up monitoring have been carried out in a one-on-one manner.
The thematic audits that have been completed are General Thematic Audit.
The implementation of duties in 2021 is the Internal Audit Unit has carried out the assurance function through routine audit of Head Office and Port Branches as well as performance audit at subsidiaries, and carried out the fulfillment of the architecture of Internal Audit Unit after the merger as stated in the 100 working days Program of Internal Audit Unit including:
a. Review of the 2021 PKPT and Prepare the 2022 Annual Audit Work Program (PKPT);
b. Prepare the Proposed IAU Work Procedures;
c. Prepare the IAU Roadmap for 2022;
d. Review the Audit Charter;
561
Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility Sumber Daya Manusia
Business Support Functions Teknologi Informasi Information Technology
Tata Kelola Perusahaan Good Corporate Governance
PT PELABUHAN INDONESIA (PERSERO)
561
PT PELABUHAN INDONESIA (PERSERO) Tata Kelola Perusahaan
Good Corporate Governance
e. Sosialisasi dan Pelatihan Audit Management System (AMS);
f. Standarisasi Kompetensi Auditor (Sertifikasi); dan g. Review SOP unit SPI.
Selain itu, Group Satuan Pengawasan Intern dalam pelaporannya melaksanakan rapat dengan Direksi, Dewan Komisaris dan/atau Komite Audit secara periodik.
TEMUAN DAN TINDAK LANJUT HASIL AUDIT
Sampai dengan triwulan IV tahun 2021, progress tindak lanjut rekomendasi terhadap Laporan Hasil Audit Satuan Pengawasan Intern telah diselesaikan 96,25% dari 9.832 rekomendasi dengan rincian sebagai berikut.
LHA Jumlah Rekomendasi
Total Recommendations Tindak Lanjut (persentase) Follow Up (percentage) Regional I (Eks Pelindo I)
(Ex Pelindo I)
280 71%
Regional II (Eks Pelindo II) (Ex Pelindo II)
6.875 98%
Regional III (Eks Pelindo III) (Ex Pelindo III)
1.710 93%
Regional IV (Eks Pelindo IV) (Ex Pelindo IV)
967 96%
GROUP HEAD MANAJEMEN RISIKO
TUGAS DAN TANGGUNG JAWAB GROUP HEAD MANAJEMEN RISIKO
1. Menyusun/merumuskan dan mengusulkan rencana program kerja dan anggaran terkait bidang pengelolaan risiko operasional dan non-operasional di lingkungan PT Pelabuhan Indonesia (Persero);
2. Mengambil keputusan terkait dengan implementasi rencana program kerja dan anggaran bidang pengelolaan risiko operasional dan non-operasional berdasarkan hasil putusan Direksi;
3. Melakukan pemeriksaan dan kajian terhadap:
a. Risk objective, risk appetite, risk tolerance perusahaan, dan taksonomi risiko;
b. Mekanisme penetapan Key Risk Indicators (KRI) di tingkat korporat serta penerapan Early Warning System (EWS);
c. Profil risiko operasional (profil risiko korporat);
d. Profil risiko non-operasional (profil risiko investasi);
e. Pengembangan peralatan (tools) Manajemen Risiko yang terdiri dari metode dan aplikasi Manajemen Risiko;
f. Laporan Monitor Risiko; dan
g. Usulan pengelolaan pengetahuan Manajemen Risiko dalam rangka membangun lingkungan sadar risiko di Perusahaan antara lain melalui kampanye kepedulian Manajemen Risiko, portal pengetahuan Manajemen Risiko, program pemeliharaan dan kompetensi Manajemen Risiko, dan sosialisasi Kebijakan dan Proses Manajemen Risiko.
4. Merekomendasikan usulan terkait:
a. Usulan strategi terkait dengan pengelolaan risiko operasional dan non-operasional;
b. Risk objective, risk appetite, risk tolerance perusahaan, dan taksonomi risiko;
e. Socialization and Training on Audit Management System (AMS);
f. Auditor Competency Standardization (Certification); and g. Review the IAU’s SOP.
In addition, the Group Internal Audit Unit is reported to holding periodic meetings with Board of Directors, Board of Commissioners and/or Audit Committee.
FINDINGS AND FOLLOW-UP ON AUDIT RESULTS
As of the fourth quarter of 2021, the progress of follow-up to the recommendations of Internal Audit Unit Audit Report has been completed 96.25% of the 9,832 recommendations, with details as follows.
GROUP HEAD RISK MANAGEMENT
GROUP HEAD RISK MANAGEMENT DUTIES AND RESPONSIBILITIES
1. Prepare/formulate and propose a work program plan and budget related to operational and non-operational risk management within PT Pelabuhan Indonesia (Persero);
2. Make decisions related to the implementation of work program plans and budgets in operational and non-operational risk management based on the results of the Board of Directors’
decisions;
3. Conduct inspections and studies on:
a. Risk objective, risk appetite, risk tolerance, and risk taxonomy;
b. The mechanism for determining Key Risk Indicators (KRI) at corporate level and applying Early Warning System (EWS);
c. Operational risk profile (corporate risk profile);
d. Non-operational risk profile (investment risk profile);
e. Development of Risk Management tools consisting of Risk Management methods and applications;
f. Risk Monitoring Report; and
g. Proposal for risk management knowledge management in order to build a risk-aware environment in the Company include, among others, Risk Management awareness campaign, Risk Management knowledge portal, Risk Management competency and maintenance programs, and dissemination of Risk Management Policies and Processes.
4. Recommend suggestions related to:
a. Proposed strategies for operational and non-operational risk management;
b. Risk objective, risk appetite, risk tolerance, and risk taxonomy;
