Page 466 - Annual Report 2022 - PLN Indonesia Power

Powering Sustainable
and Prosperous Future

Sistem Pengendalian Internal
Internal Control System

Internal Control over Financial Reporting (ICoFR) Perusahaan Internal Control over Financial Reporting (ICoFR) of the Company
mengacu pada Keputusan Direksi Nomor 174.K/010/IP/2016 refers to Decree of the Board of Directors No. 174.K/010/IP/2016
tanggal 12 Agustus 2016 tentang Kebijakan Implementasi Internal dated August 12, 2016 on the Internal Control over Financial
Control over Financial Reporting/ICoFR. Implementasi ICoFR di Reporting (ICoFR) Implementation Policy. ICoFR implementation
Perusahaan meliputi pengendalian tingkat transaksional yang in the Company includes transaction level control, which consists
terdiri dari segmen Pendapatan Penjualan Listrik, Biaya Operasi, of Revenues from the Sale of Electricity; Operating Cost; Property,
Aset tetap, Persediaan, Pengembangan Proyek, Perbendaharaan, Plant, and Equipment, Inventories, Project Development, Treasury,
Perpajakan dan Pelaporan Keuangan. Pelaporan Control Self Taxes, and Financial Reporting. Control Self-Assessment (CSA)
Assessment (CSA) telah dilakukan secara periodik melalui Aplikasi reporting has been made periodically using online application since
Online sejak 2016. 2016.

Selain aspek keuangan dan operasional, Perusahaan juga Aside from the financial and operational aspects, the Company also
memberikan jaminan yang memadai akan tercapainya efisiensi ensures the efficiency and effectiveness of operational activities
dan efektivitas kegiatan operasional, serta kepatuhan terhadap as well as compliance with the regulations. PLN Indonesia Power
regulasi. PLN Indonesia Power secara terus menerus memantau continuously observes the compliance with the laws and regulations
kepatuhan terhadap peraturan perundang-undangan untuk to avoid legal violation. By the end of the reporting period, no
mencegah terjadinya pelanggaran hukum. Sampai dengan akhir sanction was imposed to the Company due to the absence of legal
periode pelaporan, Perusahaan tidak pernah mendapatkan sanksi non-compliance allegation.
atas sangkaan ketidakpatuhan hukum.

Tinjauan atas Efektivitas Sistem Pengendalian Internal
Review of Internal Control System Effectiveness

Perusahaan meninjau efektivitas sistem pengendalian berdasarkan The Company reviews the effectiveness of the internal control system
pengawasan yang dilaksanakan oleh Satuan Internal Audit based on the supervision by Internal Audit and External Audit Units.
dan Audit Eksternal. Manajemen bertanggung jawab atas The management is in charge in establishing reliable and effective
terselenggaranya Sistem Pengendalian Internal yang andal dan Internal Control System. It also ensures that such a system is set up
efektif serta memastikan bahwa hal tersebut telah melekat di setiap in each organizational level. The evaluation of the Company’s ICoFR
jenjang organisasi. Evaluasi atas efektivitas pengendalian internal is based on the Internal Control-Integrated Framework established
Perusahaan atas pelaporan keuangan didasarkan pada Kerangka by the Committee of Sponsoring Organizations of the Treadway
Kerja Internal Control-Integrated Framework yang yang dikeluarkan Commission (COSO).
oleh Committee of Sponsoring Organizations of the Treadway
Commission (COSO).

Selain itu, Dewan Komisaris melalui Komite Audit secara berkala Moreover, the Board of Commissioners represented by the Audit
melakukan evaluasi untuk mengukur efektivitas pelaksanaan sistem Committee conducts regular evaluation to assess the ICoFR as
pengendalian internal Perusahaan. Hasil evaluasi disampaikan well. The result is presented to the Management as the reference to
kepada Manajemen sebagai acuan untuk perbaikan sistem dan improve the system and policies to be more effective in achieving
kebijakan yang lebih efektif sehingga mendukung upaya pencapaian the business targets. The implementation of this evaluation is then
target-target usaha. Evaluasi tersebut ditindaklanjuti dan dimonitor followed up and supervised to assure the adequacy of the Internal
pelaksanaannya untuk memastikan Sistem Pengendalian Intern Control System in supporting the Company’s purpose and target.
telah cukup memadai dalam mendukung pencapaian tujuan dan
sasaran Perusahaan.

466 Laporan Tahunan 2022 www.plnindonesiapower.co.id
PT PLN Indonesia Power