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 Nomor Surat                        001/BPS-DIR/X/23.

 Nama Perusahaan                    PT Buyung Poetra Sembada Tbk.

 Kode Emiten                        HOKI

 Lampiran                           6

 Perihal                            Perubahan Kantor Akuntan Publik dan/atau Akuntan Publik (KOREKSI)


Mengoreksi surat kami nomor : 001/BPS-DIR/X/23 tanggal 04 Oktober 2023 perihal Penunjukan/Perubahan Kantor
Akuntan Publik dan/atau Akuntan Publik, dengan ini perseroan menyampaikan hal sebagai berikut:

Perubahan KAP

Sesuai hasil Rapat Umum Pemegang Saham yang diselenggarakan tanggal 27 Juni 2023 Berdasarkan Persetujuan
RUPS Perseroan memutuskan menggunakan jasa Kantor Akuntan Publik Mirawati Sensi Idris dengan Akuntan Publik
(Signing Partner) yaitu Bapak Juninho Widjaja, CPA untuk melakukan audit terhadap laporan keuangan perseroan yang
berakhir pada tanggal 31 Desember 2023

Pertimbangan dalam memutuskan perubahan Akuntan Publik adalah sebagai berikut :

1. Independensi AP, KAP, dan Orang Dalam KAP
Akuntan Publik (AP) Juninho Widjaja Nomor Registrasi Reg.Negara Reg. Negara D-41.117 and
AP.1029 serta tanda terdaftar Nomor STTD.AP-569/PM.2/2018 dan Kantor Akuntan Publik (KAP)
Mirawati Sensi Idris, termasuk semua orang dalam KAP ini, TIDAK ADA YANG TERAFILIASI
sebagai hubungan keluarga maupun sebagai pihak yang mendapatkan sesuatu manfaat dengan
pihak-pihak yang ada di PT Buyung Poetra Sembada Tbk sehingga dapat dipastikan keindependensiannya
karena tidak ada konflik kepentingan.

2. Ruang Lingkup Audit
Memeriksa dan mengaudit Laporan Keuangan Perseroan dan anak-anak usaha Perseroan untuk
tahun buku 2023, dan periode-periode lainnya dalam tahun buku 2023.

3. Imbalan Jasa Audit
Rp300.000.000 (tiga ratus juta rupiah) ditambah biaya-biaya lain berupa biaya perjalanan, biaya
penginapan akomodasi sebesar Rp150.000 (seratus lima puluh ribu rupiah) per hari per auditor,
ditambah biaya lain-lain seperti telepon, pos, fotokopi, klerikal, administrasi sebesar 1%.

4. Keahlian dan Pengalaman AP, KAP, dan Tim Audit dari KAP
Supervisor auditor sampai partner perikatan audit telah memiliki pengalaman di bidang
manufacturing lebih dari 8 tahun.

5. Metodologi, Teknik, dan Sarana Audit yang digunakan KAP
Pelaksanaan audit oleh Kantor Akuntan Publik Mirawati Sensi Idris menggunakan Moore Audit
Methodology dalam proses audit yang sesuai dengan Standar Profesional Akuntan Publik (SPAP)
yang diterbitkan oleh Institut Akuntan Publik Indonesia (IAPI). Metode ini mengacu pada
International Standards on Auditing (ISA) yang diterbitkan oleh International Auditing and
Assurance Standards Board (IAASB).

6. Manfaat Sudut Pandang Baru yang akan diperoleh melalui penggantian AP, KAP, dan Tim
Audit dari KAP.
Diharapkan hasil audit yang lebih baik dan cepat.

7. Potensi risiko atas penggunaan jasa audit oleh KAP yang sama secara berturut-turut untuk
kurun waktu yang cukup panjang
Cenderung ketergantungan sehingga akan terpaksa menerima dikenakan biaya jasa audit yang
terus menaik.

8. Hasil evaluasi terhadap pelaksanaan pemberian jasa audit atas informasi keuangan historis
tahunan oleh AP dan KAP pada periode sebelumnya
Pelaksanaan audit telah sesuai dengan standar audit yang ditetapkan oleh Institut Akuntan
Publik Indonesia serta peraturan Pasar Modal yang berlaku, antara lain: Peraturan Otoritas Jasa
Page 2
Keuangan No.13/POJK.03/2017 dan Badan Pengawas Pasar Modal / Lembaga Keuangan
(OJK/Bapepam-LK) No.VIII.G.7 tentang pedoman penyajian laporan keuangan, dan Keputusan
Ketua Bapepam-LK No.Kep-347/BL/2012 tentang penyajian dan pengungkapan laporan
keuangan emiten atau perusahaan publik.

 Demikian untuk diketahui.


 Hormat Kami,
 PT Buyung Poetra Sembada Tbk.




 Muliati

 Approver




 PT Buyung Poetra Sembada Tbk.
 Pasar Induk Cipinang Blok K No.17
 Telepon : 021 5435 3110, Fax : 021 5435 3120, www.topikoki.com



 Nama Pengirim                       Muliati

 Jabatan                             Approver
 Tanggal dan Waktu                   21-02-2024 09:19

 Lampiran                            1. SURAT PENGANTAR REKOMENDASI KOMITE AUDIT.pdf


                                     2. REKOMENDASI KOMITE AUDIT UNTUK AP KAP 2023.pdf


                                     3. Surat Perikatan Audit AP KAP.pdf


                                     4. Hasil Penilaian Sendiri AP KAP.pdf


                                     5. Surat Jawaban ke OJK hal Permintaan Dokumen.pdf


                                     6. SUR KEP DEKOM PENUNJUKAN AP KAP.pdf


   Dokumen ini merupakan dokumen resmi PT Buyung Poetra Sembada Tbk. yang tidak memerlukan tanda tangan
 karena dihasilkan secara elektronik oleh sistem pelaporan elektronik. PT Buyung Poetra Sembada Tbk. bertanggung
                            jawab penuh atas informasi yang tertera didalam dokumen ini.
Page 3
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 Letter / Announcement No.           001/BPS-DIR/X/23.

 Issuer Name                         PT Buyung Poetra Sembada Tbk.

 Issuer Code                         HOKI

 Attachment                          6

 Subject                             Change of Public Accountant (CORRECTION)


Correction to our previous announcement number : 001/BPS-DIR/X/23 dated 04 October 2023 with the subject of
Change of Public Accountant, the company hereby submit the following information:


Change of Public Accountant

According to the results of the General Meeting of Shareholders held on 27 June 2023 Based on: GMS Approval , The
Company decided to use the services of a Public Accounting Firm: Mirawati Sensi Idris with Public Accountant (Signing
Partner), namely: Mr. Juninho Widjaja, CPA To conduct an audit of the company's financial statements ending on 31
December 2023
Page 4
The decision to change the Issuer’s Public Accountant was based on the following considerations:


1. Independence of AP, KAP, and KAP Insiders
Public Accountant (AP) Juninho Widjaja Registration Number Country Reg. Reg. Country D-41.117
and AP.1029 as well as registered mark Number STTD.AP-569/PM.2/2018 and Public Accounting
Firm (KAP) Mirawati Sensi Idris, including everyone in this KAP, NO ONE IS AFFILIATED as a family
relation or as a party who obtains benefits from the parties at PT Buyung Poetra Sembada Tbk so
that independence can be ensured because there is no conflict of interest.

2. Audit Scope
Examining and auditing the Financial Statements of the Company and the Company's subsidiaries
for the 2023 financial year, and other periods in the 2023 financial year.

3. Audit Service Fees
IDR 300,000,000 (three hundred million rupiah) plus other costs in the form of travel costs,
accommodation costs of IDR 150,000 (one hundred and fifty thousand rupiah) per day per
auditor, plus other costs such as telephone, postal, photocopying, clerical , administration of 1%.

4. Expertise and Experience of AP, KAP, and Audit Team from KAP
The auditor supervisor and audit engagement partner have more than 8 years of experience in
the manufacturing sector.

5. Audit methodology, techniques and facilities used by KAP
The audit carried out by the Mirawati Sensi Idris Public Accounting Firm uses the Moore Audit
Methodology in the audit process which is in accordance with the Professional Standards for
Public Accountants (SPAP) published by the Indonesian Institute of Public Accountants (IAPI). This
method refers to the International Standards on Auditing (ISA) published by the International
Auditing and Assurance Standards Board (IAASB).

6. Benefits of a New Point of View that will be obtained through replacing AP, KAP, and the Audit
Team from KAP.
It is hoped that the audit results will be better and faster.

7. Potential risk of using audit services by the same KAP consecutively for a fairly long period of
time
Tends to be dependent so that they will be forced to accept the ever-increasing costs of audit
services.

8. Results of evaluation of the implementation of audit services for annual historical financial
information by AP and KAP in the previous period
The audit implementation was in accordance with the audit standards set by the Indonesian
Institute of Public Accountants as well as applicable Capital Market regulations, including:
Financial Services Authority Regulation No.13/POJK.03/2017 and the Capital Market/Financial
Institution Supervisory Agency (OJK/Bapepam- LK) No.VIII.G.7 concerning guidelines for
presenting financial reports, and Decree of the Chairman of Bapepam-LK No.Kep-347/BL/2012
concerning the presentation and disclosure of financial reports of issuers or public companies.
 Thus to be informed accordingly.


 Respectfully,
 PT Buyung Poetra Sembada Tbk.




  Muliati

  Approver




  PT Buyung Poetra Sembada Tbk.
Page 5
Pasar Induk Cipinang Blok K No.17
Phone : 021 5435 3110, Fax : 021 5435 3120, www.topikoki.com



Sender Name                         Muliati

Function                            Approver

Date and Time                       21-02-2024 09:19

Attachment                          1. SURAT PENGANTAR REKOMENDASI KOMITE AUDIT.pdf


                                    2. REKOMENDASI KOMITE AUDIT UNTUK AP KAP 2023.pdf


                                    3. Surat Perikatan Audit AP KAP.pdf


                                    4. Hasil Penilaian Sendiri AP KAP.pdf


                                    5. Surat Jawaban ke OJK hal Permintaan Dokumen.pdf


                                    6. SUR KEP DEKOM PENUNJUKAN AP KAP.pdf


    This is an official document of PT Buyung Poetra Sembada Tbk. that does not require a signature as it was
  generated electronically by the electronic reporting system. PT Buyung Poetra Sembada Tbk. is fully responsible
                                  for the information contained within this document.

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Names mentioned 13 people and organisations named in the text · linked when the evidence is strong

linked org Buyung Poetra Sembada Tbk. · Nama Perusahaan p.1 ×36
possible person Juninho Widjaja p.1 ×6
possible person Muliati · Approver p.2 ×2
unresolved — KOREKSI · Akuntan Publik p.1
unresolved org Kantor Akuntan Publik Mirawati Sensi Idris p.1 ×2
unresolved org Akuntan Publik p.1
unresolved org Supervisor p.1
unresolved — SPAP · Akuntan Publik p.1
unresolved org Pengawas Pasar Modal p.2
unresolved org Bapepam-LK p.2 ×6
unresolved org Insiders Public Accountant p.4
unresolved org Financial Services Authority p.4
unresolved org Bapepam p.4 ×2

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