Page 465 - Annual Report 2022 - PLN Indonesia Power

Tata Kelola Perusahaan
(Governansi Korporat)
Corporate Governance

Sistem Pengendalian Internal
Internal Control System

Sistem pengendalian Perusahaan dilakukan secara kolektif untuk The control system of the Company is carried out collectively for
seluruh fungsi operasi dengan mekanisme pengawasan berjenjang all operational functions, using tiered supervision mechanism (three
(three lines of defense). Pada lini pertama, yaitu Business Process lines of defense). Business Process Owner as the first line of defense
Owner bertugas menjalankan sistem pengendalian internal dan is responsible in carrying out the Company's internal control system
pengawasan Perusahaan yang memadai. Pada lini berikutnya, and supervision adequately. In the next line, there are controlling
terdapat fungsi pengendali, termasuk Satuan Legal, Risk and functions, including Legal, Risk and Compliance Unit, accountable in
Compliance yang menerapkan framework ISO 31000 dalam the implementation of ISO 31000 framework in risk identification,
pelaksanaan identifikasi risiko, pengendalian risiko, penilaian risk control, risk assessment, and risk mitigation. Legal, Risk and
tingkat risiko dan mitigasi risiko. Satuan Legal, Risk and Compliance Compliance Unit assists in the preparation of risk register and
melakukan pendampingan penyusunan risk register, serta melakukan validates its compliance to ensure that all potential risks are
validasi atas kesesuaiannya, guna memastikan bahwa seluruh identified and the controls and mitigation plan are determined by
potensi risiko telah diidentifikasi dan ditentukan pengendalian dan the business process owner.
rencana mitigasinya oleh pemilik proses bisnis.

Pada lini ketiga, Satuan Internal Audit memastikan efektivitas dan The Internal Audit Unit is placed in the third line to secure the
koordinasi yang baik antara fungsi-fungsi pengendalian Perusahaan, effective and proper coordination between the Company’s control
termasuk pengendalian keuangan dan operasional. Satuan Internal functions, including financial and operational controls. This unit
Audit membantu para pemangku kepentingan dengan memberikan assists the stakeholders by providing insurance and consultation
jasa asurans dan konsultasi dengan menerapkan pendekatan risiko services through relevant and significant risk-based approach. It also
(risk-based approach) yang relevan dan signifikan. Satuan Internal runs Quality Assurance process to conduct review and assures that
Audit juga memiliki proses Quality Assurance yang bertujuan untuk the audit within the Company’s environment has been carried out
melakukan kajian dan memberikan keyakinan, bahwa audit yang according to the applicable professional standards.
dilakukan di lingkungan Perusahaan telah dilakukan sesuai dengan
standar profesi yang berlaku.

Pengendalian Keuangan dan Operasional, serta Kepatuhan terhadap
Peraturan Perundang- Undangan
Financial and Operational Controls, and Compliance with the Laws and Regulations

Perusahaan menerapkan sistem pengendalian internal keuangan The Company applies financial and operational internal control
dan operasional dengan mengadopsi standar IIA (Institute of system by adopting IIA (Institute of Internal Auditors) standards and
Internal Auditors) dan COSO Framework, serta sistem manajemen COSO Framework, also the risk management system that refers to
risiko yang mengacu pada Enterprise Risk Management Framework Enterprise Risk Management Framework developed according to ISO
yang telah dikembangkan sesuai standar ISO 31000:2009. Sistem 31000:2009 standards. Those systems encompass all components
pengendalian keuangan dan sistem pengendalian operasional ini within the Company. The operational control includes all placement
meliputi seluruh elemen yang terdapat di Perusahaan. Pengendalian processes for effective and efficient operational activities.
operasional mencakup proses penempatan agar kegiatan
operasional dilaksanakan secara efektif dan efisien.

Pengendalian internal Perusahaan atas pelaporan keuangan The internal control of the Company over the financial reporting
dirancang untuk memberikan keyakinan memadai mengenai is designed to provide adequate assurance on the reliability of
keandalan pelaporan keuangan dan penyusunan laporan keuangan, financial reporting and preparation according to the generally
sesuai dengan prinsip-prinsip akuntansi yang berlaku umum. applied accounting principles. The Company is responsible in the
Perusahaan bertanggung jawab atas penyusunan dan penyajian preparation and presentation of unqualified consolidated financial
wajar laporan keuangan konsolidasian sesuai dengan IFRS. Dalam statement pursuant to the IFRS. In preparing consolidated financial
penyusunan laporan keuangan konsolidasian, Direksi bertanggung statements, the Board of Directors must ensure that no material
jawab memastikan penyusunan laporan keuangan konsolidasi misstatement is found, both intentional and accidental, by providing
yang bebas dari salah saji material, baik yang disebabkan oleh certification for the annual financial statement.
kecurangan maupun kesalahan dengan memberikan sertifikasi
terhadap laporan keuangan tahunan.

2022 Annual Report
www.plnindonesiapower.co.id 465
PT PLN Indonesia Power