Page 463 - Annual Report 2022 - PLN Indonesia Power

Tata Kelola Perusahaan
(Governansi Korporat)
Corporate Governance

Sistem Pengendalian Internal

Internal Control System

Sistem pengendalian internal di PLN Indonesia Power meliputi seluruh
kebijakan dan prosedur di semua fungsi operasional, yang bertujuan untuk
melindungi dan meningkatkan reputasi dan aset Perusahaan, sekaligus
mengamankan kepentingan Pemegang Saham.

PLN Indonesia Power's internal control system comprises each and every policy and procedure in
all operational functions. It aims at preserving and building up Company’s reputations and assets as
well as serving the interest of the shareholders.

PLN Indonesia Power memiliki kerangka tata kelola dan sistem PLN Indonesia Power has established a robust governance framework
pengendalian internal yang kuat. Melalui sistem pengendalian and internal control system. With such a system, the Company is
internal, Perusahaan berkomitmen untuk melindungi dan committed to preserving and building up the Company’s reputation
meningkatkan reputasi dan aset Perusahaan, sekaligus mengamankan and assets as well as serving the interest of the shareholders. The
kepentingan Pemegang Saham. Perusahaan terus memonitor Company supervises the internal control process to ensure its
efektivitas proses pengendalian internal untuk memastikan bahwa effectiveness and purposes. This is performed among others through
proses-proses tersebut berjalan efektif dan sesuai dengan tujuannya. financial, operation, and compliance controls.
Peninjauan ini mencakup pengendalian keuangan, operasional, dan
pengendalian kepatuhan.

Kesesuaian Sistem Pengendalian Internal dan Kerangka COSO
(Internal Control Framework)
Suitability of Internal Control System with COSO Framework (Internal Control Framework)

Penerapan sistem pengendalian internal Perusahaan didasarkan The internal control system is implemented based on the
pada kerangka kerja yang dikeluarkan Committee of Sponsoring framework established by Committee of Sponsoring Organizations
Organizations of the Treadway Commission (COSO), yang of the Treadway Commission (COSO), with 5 (five) components of
menempatkan 5 (lima) unsur pengendalian internal. internal control system.

Kerangka Pengendalian Internal
Internal Control Framework

Komponen
Component Penerapan Implementation
Lingkungan Pengendalian: Pemberlakuan Pedoman Etika Perusahaan (Code Enforcement of the Company’s Code of Conduct
Seperangkat standar, proses of Conduct) dan membangun budaya organisasi. and development of organizational culture.
dan struktur yang memberikan Pemberlakuan Matriks Delegasi Kewenangan Implementation of Authority Delegation Matrix
dasar untuk melakukan untuk mengatur tingkat persetujuan transaksi to manage the transaction approval degree
pengendalian internal. dan pemisahan tugas yang tepat. Pembagian and appropriate duty separation. Distribution
Control Environment: A set fungsi, tugas dan kewenangan melalui Board of functions, duties, and authorities by taking
of standards, processes, and Manual, Internal Audit Charter dan Piagam account the Board Manual, Internal Audit Charter,
structures as the basis to Komite Di Bawah Dewan Komisaris. Pembentukan and Charter of Committees under the Board of
conduct internal control. Unit Pengendalian Internal untuk memastikan Commissioners. Establishment of Internal Control
kepatuhan dan efektivitas sistem pengendalian Unit to ensure compliance and effective internal
internal Perusahaan. control system.

2022 Annual Report
www.plnindonesiapower.co.id 463
PT PLN Indonesia Power