20240221_HOKI_Perubahan Profesi Penunjang_31579406_lamp2.pdf

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
    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.



Maka, kami, Komite Audit, merekomendasi Akuntan Publik (AP) Juninho Widjaja dan Kantor
Akuntan Publik (KAP) Mirawati Sensi Idris untuk mengaudit atas Informasi Keuangan Historis
Tahunan PT Buyung Poetra Semba Tbk Tahun 2023 beserta anak-anak usahanya.



Jakarta, 04 Oktober 2023
Hormat kami,




JONATHAN JOCHANAN
Ketua Komite Audit




        Pasar Induk Cipinang Blok K No. 17, Jakarta Timur. Telp. (021) 4752302; Fax. (021) 47865249
Gedung Koki Fruit Lt. 3 Jl. Peta Barat No. 9A Pegadungan, Kalideres, Jakarta Barat 11830. Telp. (021) 54353110
                                           E-mail : sales@topikoki.com

                             AUDIT COMMITTEE
          RECOMMENDATIONS AND CONSIDERATIONS
Appointment of Public Accountant (AP) Juninho Widjaja Registration Number State Reg. Reg.
Country D-41.117 and AP.1029 and registered number STTD.AP-569/PM.2/2018 and the Mirawati
Sensi Idris Public Accounting Firm (KAP) is officially registered with number STTD.KAP-
00051/PM.22/2017, to audit the 2023 Annual Historical Financial Information of PT Buyung Poetra
Semba Tbk, taking into account the following matters:

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:

        Pasar Induk Cipinang Blok K No. 17, Jakarta Timur. Telp. (021) 4752302; Fax. (021) 47865249
Gedung Koki Fruit Lt. 3 Jl. Peta Barat No. 9A Pegadungan, Kalideres, Jakarta Barat 11830. Telp. (021) 54353110
                                           E-mail : sales@topikoki.com

   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.


Therefore, we, the Audit Committee, recommend Public Accountant (AP) Juninho Widjaja and
Public Accountant Firm (KAP) Mirawati Sensi Idris to audit the Annual Historical Financial
Information of PT Buyung Poetra Semba Tbk for 2023 and its subsidiaries.

Jakarta, October 4, 2023
Best regards,




JONATHAN JOCHANAN
Chairman of the Audit Committee




        Pasar Induk Cipinang Blok K No. 17, Jakarta Timur. Telp. (021) 4752302; Fax. (021) 47865249
Gedung Koki Fruit Lt. 3 Jl. Peta Barat No. 9A Pegadungan, Kalideres, Jakarta Barat 11830. Telp. (021) 54353110
                                           E-mail : sales@topikoki.com