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PT Sawit Sumbermas Sarana Tbk 1
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Sanggahan dan Batasan
Tanggung Jawab
Disclaimer and Limitation
of Responsibility
Laporan Tahunan 2025 PT Sawit Sumbermas Sarana Tbk (yang selanjutnya disebut
“SSMS” atau “Perseroan”) ini disusun untuk memenuhi ketentuan pelaporan hasil
kinerja Perseroan pada periode 1 Januari 2025 sampai dengan 31 Desember 2025
kepada regulator dan pemangku kepentingan. Laporan Tahunan ini antara lain
disusun berdasarkan Peraturan Otoritas Jasa Keuangan No. 29/POJK.04/2016
tentang Laporan Tahunan Emiten atau Perusahaan Publik dengan muatan konten
sesuai Surat Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 tentang Bentuk
dan Isi Laporan Tahunan Emiten atau Perusahaan Publik dan kriteria Annual Report
Laporan Tahunan ini dapat
Award. dilihat dan diunduh
di website resmi SSMS, yaitu
Laporan Tahunan ini memuat pernyataan terkait tujuan, kebijakan, rencana, strategi, This Annual Report can be
serta hasil operasi dan keuangan yang disusun berdasarkan data faktual yang viewed and downloaded on the
official SSMS website, namely
dapat dipertanggungjawabkan kebenarannya. Selain itu, Laporan Tahunan ini juga
menyajikan informasi terkait proyeksi kerja Perseroan di tahun selanjutnya yang www.ssms.co.id
disusun berdasarkan pernyataan-pernyataan prospektif dan berbagai asumsi
mengenai kondisi mendatang Perseroan, serta lingkungan bisnis yang terkait, di
mana perkembangan aktual secara material dapat berbeda dari yang dilaporkan. Oleh
karena itu, Perseroan mengimbau agar pemangku kepentingan dapat menggunakan
informasi tersebut secara bijak dalam pengambilan keputusan.
The 2025 Annual Report of PT Sawit Sumbermas Sarana Tbk (hereinafter referred
to as “SSMS” or “the Company”) was prepared to meet the reporting requirements of
the Company’s performances for the period of January 1, 2025 to December 31, 2025
to the regulator and stakeholders. This Annual Report has been prepared based on
Financial Services Authority Regulation No. 29/POJK.04/2016 on Annual Reports
of Issuers or Public Companies with content in accordance with Financial Services
Authority Circular Letter No. 16/SEOJK.04/2021 concerning the Form and Content of
the Issuers or Public Companies Annual Reports and Annual Report Award criteria.
This Annual Report contains statements related to objectives, policies, plans,
strategies, and results of operations and finance compiled based on factual-
accountable data. In addition, this Annual Report also presents information
regarding Company’s work projections for the following year which are prepared
based on prospective statements and various assumptions regarding the Company’s
future conditions, as well as the related business environment, where actual
developments may differ materially from those reported. Therefore, the Company
urges stakeholders to use the information with discretion in their decision making.
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Tema “Pertumbuhan Strategis Melalui Inovasi” mencerminkan The theme “Strategic Growth Through Innovation” reflects the
komitmen PT Sawit Sumbermas Sarana Tbk (SSMS) untuk terus commitment of PT Sawit Sumbermas Sarana Tbk (SSMS) to
memperkuat kinerja dan daya saing usaha melalui berbagai langkah continuously strengthen its performance and competitiveness
inovatif yang terintegrasi dengan strategi pertumbuhan jangka through innovative initiatives that are integrated with the Company’s
panjang Perseroan. Dalam menghadapi dinamika industri kelapa long-term growth strategy. In responding to the increasingly dynamic
sawit yang semakin kompetitif serta meningkatnya tuntutan palm oil industry and the growing demand for sustainable business
terhadap praktik usaha yang berkelanjutan, Perseroan memandang practices, the Company views innovation as a key driver to create
inovasi sebagai elemen kunci dalam menciptakan nilai tambah added value while maintaining business resilience.
sekaligus menjaga ketahanan bisnis.
Sepanjang tahun 2025, Perseroan terus mengembangkan berbagai Throughout 2025, the Company continued to develop various
inovasi di berbagai aspek kegiatan usaha, mulai dari peningkatan innovations across its business activities, ranging from improving
produktivitas perkebunan, optimalisasi proses operasional dan plantation productivity, optimizing operational and processing
pengolahan, hingga pemanfaatan teknologi untuk meningkatkan activities, to utilizing technology to enhance efficiency and
efisiensi dan pengelolaan sumber daya secara berkelanjutan. Inovasi sustainable resource management. Innovation is also implemented
juga diterapkan dalam pengembangan produk turunan kelapa sawit, in the development of palm oil derivative products, the utilization of
pengelolaan limbah menjadi energi terbarukan, serta penguatan waste into renewable energy, and the strengthening of sustainability
sistem pengelolaan keberlanjutan yang sejalan dengan komitmen management systems in line with the Company’s commitment to
Perseroan terhadap praktik usaha yang bertanggung jawab. responsible business practices.
PT Sawit Sumbermas Sarana Tbk 3
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Kesinambungan Tema
Theme Continuity
2024 2023
Pengembangan Bisnis Berkelanjutan Melalui Inovasi Dan Hilirisasi Integrasi Berkelanjutan Antara Hulu dan Hilir untuk Pertumbuhan
Sustainable Business Development through Innovation and Bisnis yang Tangguh
Downstreaming Continuous Integration Between Upstream and Downstream for
Resilient Business Growth
PT Sawit Sumbermas Sarana Tbk terus memperkuat daya saing dan menciptakan nilai Kelapa sawit merupakan industri yang potensial dan merupakan salah satu industri
tambah bagi industri kelapa sawit melalui inovasi dan hilirisasi. Perseroan berupaya strategis nasional. Industri sawit Indonesia berperan penting pada peningkatan
meningkatkan efisiensi operasional dengan mengadopsi teknologi modern serta perekonomian dengan kinerja perdagangan yang terus meningkat, dan industri ini
menerapkan praktik ramah lingkungan guna memastikan keberlanjutan bisnis jangka juga melibatkan banyak pelaku usaha dari berbagai kelompok ekonomi.
panjang. Inovasi ini tidak hanya mendukung peningkatan produktivitas tetapi juga
memungkinkan pengembangan produk bernilai tambah yang lebih kompetitif di pasar Melalui pengelolaan bisnis yang berkelanjutan, Perseroan memperkokoh strategi
nasional maupun internasional. bisnisnya dengan memperkuat industri yang terintegrasi, upaya ini akan membantu dan
meningkatkan pertumbuhan perekonomian daerah dan nasional. Hal itu ditandai dengan
Sebagai bagian dari strategi hilirisasi, Perseroan mendorong transformasi dari sekadar rencana Aksi Korporasi Perseroan pada tahun ini yaitu debt equity swap perusahaan
menghasilkan bahan mentah menjadi produsen produk olahan dengan nilai jual lebih afiliasi yang terintegrasi hilirisasi fraksinasi kelapa sawit.
tinggi. Konsolidasi terhadap PT Citra Borneo Utama Tbk (CBUT) dengan meningkatkan
kepemilikan sahamnya menjadi langkah strategis dalam memperkuat lini bisnis hilir, Sejalan dengan program pemerintah melalui hilirisasi industri kelapa sawit, yang
meningkatkan efisiensi rantai pasok, serta memperluas jangkauan pasar. Melalui upaya dimaknai sebagai upaya strategis meningkatkan nilai tambah komoditas kelapa sawit
ini, Perseroan tidak hanya mengokohkan posisi sebagai pemimpin industri kelapa melalui proses pengolahan agar menjadi produk turunan yang memiliki nilai jual lebih
sawit yang bertanggung jawab dan berdaya saing tinggi, tetapi juga berkontribusi pada tinggi. Untuk itu, Perseroan memperkokoh dengan integrasi yang kuat menjadikan
percepatan hilirisasi industri kelapa sawit yang selaras dengan kebijakan pemerintah. Perseroan semakin berkembang pesat dan kuat, sehingga dapat mengembangkan
Dengan pendekatan ini, Perseroan turut mendorong pertumbuhan ekonomi yang potensi dan perekonomian daerah secara langsung.
inklusif dan berkelanjutan.
As a potential industry and one of the national strategic industries, the Indonesian palm
PT Sawit Sumbermas Sarana Tbk continues to strengthen its competitiveness and oil industry plays an important role in improving the economy through continuously
create added value for the palm oil industry through innovation and downstreaming. increasing trade performance, and becoming a multiplier effect involving many business
The company strives to improve operational efficiency with the adoption of modern actors from various economic groups.
technology and applying environmentally friendly practices to ensure the long-term
business sustainability. This innovation not only supports increased productivity but Through sustainable business management, the Company strengthens its business
also enables the development of added-value products that are more competitive in strategy by strengthening integrated industries. In this way, the Company can help
both the domestic and international markets. and increase regional and national economic growth. This was marked by completing
the Company’s Corporate Action this year through a debt equity swap of an affiliated
As a part of its downstream strategy, the company is driving the transformation from company that integrated downstream palm oil fractionation.
just a producer of raw materials into the producer of processed products with higher
selling value. The consolidation of PT Citra Borneo Utama Tbk (CBUT) by increasing its In line with the government’s program through the downstreaming of the palm oil
share ownership is a strategic move to strengthen the downstream business, enhance industry, which is interpreted as a strategic effort to increase the added value of
supply chain efficiency, and expand market reach. With these efforts, the company not palm oil commodities through processing so that they become derivative products
only bolsters its position as a responsible and highly competitive leader in the palm oil that have a higher selling value. For this reason, the Company strengthens its strong
industry, but also contributes in accelerating the downstreaming of palm oil industry, integration, making the Company grow rapidly and stronger, so that it can develop
which is align with government policies. With this approach, the Company contributes regional potential and economy directly.
in fostering an inclusive and sustainable economic growth.
4 Laporan Tahunan 2025 Annual Report
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2022 2021
Mendukung Ketahanan Pangan Nasional Melalui Bisnis yang Bersinergi Meningkatkan Potensi Bisnis Berkelanjutan
Berkelanjutan Synergize to Empower Sustainable Business Potential
Supporting National Food Security Through Sustainable Business
Di tengah beratnya tantangan perekonomian di sepanjang tahun 2022, Perseroan tetap Di tahun 2021, pandemi Covid-19 masih memengaruhi kondisi perekonomian dan
resilien, mampu beradaptasi dengan meraih kinerja yang positif. Pencapaian tersebut industri secara global dan nasional, termasuk di dalamnya industri kelapa sawit.
tidak lepas dari strategi dan kebijakan strategis yang diterapkan pada periode-periode Menghadapi tantangan tersebut, SSMS memperkuat sinergi antar Entitas Grup,
sebelumnya, sehingga Perseroan mampu mengantisipasi setiap tantangan yang ada, mengimplementasikan langkah-langkah strategis, mengembangkan inovasi, dan
mengoptimalkan potensi yang dimiliki, dan mengantarkan Perseroan pada pencapaian juga mengedepankan penerapan protokol kesehatan yang tepat dan konsisten guna
target yang telah ditetapkan di awal tahun. Salah satu strategi yang terus dilakukan mendukung keberlanjutan bisnis inti Perseroan serta memperkuat struktur keuangan
secara berkesinambungan adalah penelitian dan pengembangan teknologi perkebunan. Perseroan sejalan dengan komitmen SSMS untuk senantiasa bertumbuh dan memberikan
Langkah ini ditujukan untuk memperbaiki praktik berkebun agar menghasilkan produk- nilai yang positif kepada para Pemegang Saham dan pemangku kepentingan.
produk terbaik pada masa mendatang.
In 2021, the Covid-19 pandemic had severe impacts on economic and industrial conditions
Amidst the severe economic challenges throughout 2022, the Company remained globally and nationally, including the palm oil industry. To address these challenges,
resilient, and able to adapt by achieving positive performance. This achievement cannot SSMS strengthens synergies between Group Entities, implements strategic measures,
be separated from the strategic strategies and policies implemented in previous periods develops innovation, and also prioritizes the implementation of appropriate and
so that the Company is able to anticipate every challenge, optimize its potential, and consistent health protocols to support the sustainability of the Company’s core business
deliver the Company to achieve the targets set at the beginning of the year. One strategy and strengthen the Company’s financial structure in line with SSMS’s commitment to
that continues to be carried out on an ongoing basis is the research and development continue to grow and provide positive value to shareholders and stakeholders.
of plantation technology. This step is aimed at improving gardening practices in order
to produce the best products in the future.
PT Sawit Sumbermas Sarana Tbk 5
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Model Bisnis dan Rantai Nilai Perusahaan
Company Business Model and Value Chain
Sebagai perusahaan kelapa sawit terintegrasi, PT Sawit Sumbermas Sarana As an integrated palm oil company, PT Sawit Sumbermas Sarana Tbk (SSMS)
Tbk (SSMS) menjalankan kegiatan usaha yang mencakup seluruh rantai nilai operates across the entire palm oil value chain, from plantation management to
industri kelapa sawit, mulai dari pengelolaan perkebunan hingga pengolahan downstream processing of derivative products. In 2025, the Company managed
produk turunan. Pada tahun 2025, Perseroan mengelola 23 perkebunan kelapa 23 oil palm plantations with total fresh fruit bunch (FFB) production of 1.64
sawit dengan total produksi tandan buah segar (TBS) sebesar 1,64 juta metrik million metric tons, generating approximately 527.05 thousand metric tons of
ton yang menghasilkan sekitar 527,05 ribu metrik ton crude palm oil (CPO), serta crude palm oil (CPO), supported by an additional 737.36 thousand metric tons of
didukung tambahan 737,36 ribu metrik ton TBS dari pemasok independen. FFB sourced from independent suppliers. The CPO produced is subsequently
CPO yang dihasilkan kemudian diproses melalui fasilitas pengolahan sebelum processed through the Company’s processing facilities before entering the
memasuki tahap hilirisasi melalui PT Citra Borneo Utama Tbk (CBUT), Entitas downstream stage through PT Citra Borneo Utama Tbk (CBUT), the Company’s
Anak Perseroan, yang memproduksi berbagai produk turunan kelapa sawit. subsidiary, which produces various palm oil derivative products. Through this
Melalui struktur usaha yang terintegrasi dari hulu hingga hilir ini, Perseroan integrated business structure from upstream to downstream, the Company
mampu menciptakan efisiensi operasional sekaligus meningkatkan nilai tambah is able to create operational efficiencies while generating added value at each
dari setiap tahapan proses produksi. stage of the production process.
Own Managed Plantations Independent
HULU | UPSTREAM Plantations (Plasma) /3rd party
• Perkebunan Kelapa Sawit OIL PALM
• budidaya PLANTATIONS
• Pemanenan tandan buah segar
• Penelitian & Pengembangan untuk
• meningkatkan produktivitas/hasil
panen
• Penggilingan Tandan Buah Segar dan
Fresh Fruit Bunches
penghancuran PK
(FFB)
• Kilang untuk produksi produk utama
CPO dan PK
• Oil Palm plantation cultivation
• Harvesting of fresh fruit bunch
• Research & Development to improve Internal production: ~2 mil MT of FFB
productivity/yield
• FFB milling and PK crushing
• Refineries for production of primary MILL
CPO and PK products
Crude Palm Oil Palm Kernel
Internal production: ~500k MT of CPO
REFINERIES / PALM KERNEL
HILIR | MIDSTREAM FRACTIONATION CRUSHING
PLANTS PLANT
• Pengolahan lebih lanjut dari produk
utama CPO menjadi produk antara/akhir
• Unit perdagangan untuk penjualan
produk akhir konsumen Bulk CPO Products Bulk PK Products
• Further processing of CPO primary • RBD palm oil • Palm kernel oil
products into intermediate/final • RBD palm olein • Palm kernel expeller
products • RBD palm sterin
• Trading arm for sale of final consumer • Palm fatty acid distillate (PFAD)
products
Blended/Specialty Products*
Refinery Capacity: ~850k
MT of CPO • Edible oils
• Oleochemicals
Food and Beauty and Home care/
• Biodiesel
*Presently not produced by CBUT/
Nutrition Personal Care industrials
downstream business
6 Laporan Tahunan 2025 Annual Report
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Pencapaian SSMS di Tahun 2025
SSMS Achievements in 2025
Penjualan Total Aset Total Ekuitas
Sales Total Assets Total Equity
Rp
14,81 triliun
trillion 13,58
Rp triliun
trillion
Rp
2,94 triliun
trillion
( 42,91% YoY) ( 14,43% YoY) ( 1,98% YoY)
Laba Tahun Berjalan Setelah Efek
Laba Bruto Laba Usaha Penyesuaian Proforma
Operating Profit Operating Profit Profit for The Year After Effect of
Proforma Adjustment
5,17
Rp triliun
trillion
Rp
2,55 triliun
trillion
Rp
1,39 triliun
trillion
( 57,82% YoY) ( 44,28% YoY) ( 67,43% YoY)
Total Produksi Tandan
Buah Segar (TBS)
Total Fresh Fruit Bunches
(FFB) Production
1.628.452 MT
( 4,22%YoY)
Total Produksi CPO
Total CPO Production 527.052 MT ( 14,23%YoY)
Total Produksi Hilir
Total Downstream Production 1.245.728 MT ( 52,24%YoY)
PT Sawit Sumbermas Sarana Tbk 7
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Momentum Bisnis SSMS
SSMS Business Momentum
Perseroan terus memperkuat bisnis hulu melalui peningkatan The Company continues to strengthen its upstream business
produktivitas perkebunan serta efisiensi operasional yang through improved plantation productivity and operational
berkelanjutan, sekaligus mengembangkan segmen hilir melalui efficiency, while also expanding its downstream segment through
restrukturisasi strategis dan pengembangan produk turunan kelapa strategic restructuring and the development of value-added palm
sawit bernilai tambah. Langkah ini dilakukan untuk memperkuat oil derivative products. These initiatives aim to reinforce SSMS’s
posisi SSMS sebagai perusahaan perkebunan kelapa sawit position as an integrated palm oil plantation company in Indonesia
terintegrasi di Indonesia serta mendukung program hilirisasi while supporting the government’s downstream industry program.
industri yang dicanangkan pemerintah. Melalui inisiatif tersebut, Through these efforts, the Company not only increases product value
Perseroan tidak hanya meningkatkan nilai tambah produk, tetapi but also contributes positively to the national economy by creating
juga memberikan kontribusi positif terhadap perekonomian nasional employment opportunities and stimulating economic activities in
melalui penciptaan lapangan kerja dan peningkatan aktivitas ekonomi its operational areas.
di wilayah operasional.
2004
1995 Entitas Anak
Mendirikan Entitas Anak, PT Kalimantan
Pendirian Sawit Abadi (KSA), pada 25 Maret 2004,
Didirikan pada 22 November 1995, SSMS di di Pangkalan Bun, Kalimantan Tengah.
Pangkalan Bun, Kalimantan Tengah. Subsidiary
Establishment Established a Subsidiary, PT Kalimantan
SSMS was established on November 22, Sawit Abadi (KSA), on March 25, 2004, in
1995 in Pangkalan Bun, Central Kalimantan. Pangkalan Bun, Central Kalimantan.
Entitas Anak Penawaran Umum Perdana
Mendirikan Entitas Anak, Melakukan penawaran umum
PT Mitra Mendawai perdana saham (initial public
Sejahtera (MMS), pada 6 offering/IPO) di Bursa Efek
Mei 1999 di Pangkalan Bun, Indonesia pada 12 Desember
Kalimantan Tengah. 2013.
Subsidiary Initial Public Offering
Established a Subsidiary, Carried out the Initial Public
PT Mitra Mendawai Offering (IPO) on Indonesia
Sejahtera (MMS), on May Stock Exchange (IDX) on
6, 1999, in Pangkalan Bun, December 12, 2013.
Central Kalimantan.
2013
1999
8 Laporan Tahunan 2025 Annual Report
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2025
• Penandatanganan kesepakatan
2015 pembiayaan sindikasi dengan Perbankan
dan Lembaga Keuangan Nasional yang
dipimpin oleh Bank BRI sebagai Original
Merger dan Akuisisi Mandated Lead Arranger & Bookrunner
Mengakuisisi 4 (OMLAB), Bank BNI, Bank BSI, LPEI, Bank
perkebunan, yaitu PT Woori Saudara Indonesia 1906, Bank
Menteng Kencana Mas, PT
2022 Maybank Indonesia, Bank KB Indonesia
Mirza Pratama Putra, PT dan Allo Bank Indonesia dengan nilai total
Tanjung Sawit Abadi, dan fasilitas pembiayaan maksimal senilai
PT Sawit Multi Utama. Penandatanganan perjanjian Rp5,2 Triliun.
dengan Bank Sindikasi untuk • Akuisisi PT Sawit Mandiri Lestari
M&A
membeli kembali (buy back) • Signing of syndicated financing
Acquired 4 plantations: PT
sebagian obligasi global (global agreements with Banks and National
Menteng Kencana Mas, PT
bond). Financial Institutions led by Bank BRI
Mirza Pratama Putra, PT
as Original Mandated Lead Arranger &
Tanjung Sawit Abadi, and Agreement signing with
Bookrunner (OMLAB), Bank BNI, Bank
PT Sawit Multi Utama. Syndicated Bank to buyback a
BSI, LPEI, Bank Woori Saudara Indonesia
portion of the global bond.
1906, Bank Maybank Indonesia, Bank KB
Indonesia and Allo Bank Indonesia with a
maximum total value of financing facilities
worth IDR5.2 trillion.
• Acquisition of PT Sawit Mandiri Lestari
Penerbitan Obligasi Global • Pembayaran penuh obligasi global sesuai tanggal
Menerbitkan obligasi global jatuh tempo.
sebesar USD300 juta dan • Konsolidasi terhadap CBUT dengan
mendirikan Entitas Anak, meningkatkan kepemilikan saham, menempatkan
SSMS Plantation International Perseroan sebagai Pemegang Saham Mayoritas.
Pte Ltd, terkait penerbitan • Perkebunan dan PKS di segmen hulu sepenuhnya
obligasi tersebut. (100%) terakreditasi Roundtable on Sustainable
Global Bond Issuance Palm Oil (RSPO) dan Indonesian Sustainable Palm
Issued US$300 million global Oil (ISPO).
bond and established a • Full payment of global bond at its maturity.
subsidiary, SSMS Plantation • Consolidation of CBUT through increased share
International Pte.Ltd., in ownership, positioning the Company as the
relation to the bond issuance. majority shareholder.
• Upstream Estates and POM fully (100%)
accredited by Roundtable on Sustainable Palm
Oil (RSPO) and Indonesian Sustainable Palm Oil
2018
(ISPO).
2023
PT Sawit Sumbermas Sarana Tbk 9
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Keunggulan Kompetitif SSMS
SSMS Competitive Advantages
Konsolidasi terhadap PT Citra Borneo Utama Tbk SSMS telah mendapatkan sertifikasi 100% RSPO
(CBUT) dengan meningkatkan kepemilikan saham dan ISPO, yang mencerminkan operasional
telah menjadikan SSMS terintegrasi sepenuhnya ramah lingkungan dan berkelanjutan. Selain
dari hulu ke hilir. Produk kelapa sawit diolah itu, Perseroan berkontribusi dalam konservasi
menjadi turunan bernilai tambah, seperti Refined dengan rehabilitasi 41 orangutan di Pulau Salat
Bleached Deodorized Palm Oil (RBDPO), Palm serta pengelolaan limbah dan energi terbarukan.
Olein, dan Crude Palm Kernel Oil (CPKO) dengan Langkah ini mendukung kepercayaan pemangku
kapasitas refinery sebesar 2.500 ton per hari. kepentingan sekaligus melindungi lingkungan.
Integrasi ini menciptakan efisiensi operasional
SSMS has acquired 100% RSPO and ISPO Perkebunan SSMS terletak dalam radius 60 km
dan mendukung daya saing di pasar global.
certifications, reflecting its environmentally dari pabrik utama, memastikan efisiensi logistik
friendly and sustainable operations. The Company yang signifikan. Lokasi strategis ini mengurangi
The consolidation of PT Citra Borneo Utama Tbk
also contributes to conservation by rehabilitating biaya operasional dan mendukung margin tinggi
(CBUT) through increased share ownership has
41 orangutans on Salat Island, as well as managing untuk keberlanjutan bisnis.
enabled SSMS to achieve full integration from
upstream to downstream. Palm oil products are waste and renewable energy. Such measures
boost stakeholders’ trust while protecting the SSMS plantations are located within 60 km
processed into value-added derivatives such as
environment. radius of the mills, ensuring significant logistics
Refined Bleached Deodorized Palm Oil (RBDPO),
efficiency. These strategic locations reduce
Palm Olein, and Crude Palm Kernel Oil (CPKO),
operational costs and enables high margins for
armed with refinery capacity of 2,500 tons per day.
business sustainability.
This integration created operational efficiencies Komitmen Keberlanjutan dan
and support the global market competitiveness. Environmental, Social, and
Government (ESG) Lokasi Strategis dengan
Integrasi Hulu dan Hilir Sustainability Commitment and Efisiensi Logistik
Upstream and Downstream Environmental, Social, and Strategic Locations with Logistics
Integration Government (ESG) Efficiency
Pertumbuhan Produksi yang Kontribusi Sosial dan Hubungan Tim Manajemen yang
Didukung oleh Potensi Tanaman dengan Komunitas Lokal Berpengalaman
Muda dan Lahan Baru Social Contribution and Relationship Experienced Management Team
Production Growth Supported by with Local Communities
Potential Young Plants and New Kepemimpinan perusahaan didukung oleh
Plots of Land tim manajemen dan dewan komisaris yang
Investasi sosial SSMS mencapai Rp23,83 miliar
berpengalaman luas di industri kelapa sawit.
pada 2024, mencakup 911 kegiatan dengan
Kepemimpinan mereka berperan dalam
Profil tanaman muda yang dimiliki SSMS penerima manfaat sebanyak 47 desa dan 616.128
mendorong pertumbuhan dan inovasi SSMS di
berpotensi menghasilkan produktivitas tinggi individu. Hubungan baik dengan masyarakat
pasar global.
dalam jangka panjang. Selain itu, luas lahan belum setempat mendukung kelancaran operasional
tertanam yang signifikan memberikan peluang perusahaan dan memperkuat keberlanjutan
The company ’s leadership is backed by
ekspansi dan peningkatan hasil produksi di masa hubungan komunitas.
experienced management team and board of
depan. commissioners with broad experience in palm
In 2024, SSMS social investment amounted
oil industry. Their leadership plays a role in driving
SSMS’s young plant profile has long term high- to IDR23.83 billion, covering 911 activities with
SSMS’ growth and innovation forward in the global
productivity potentials. Also, significant unplanted 47 villages and 616,128 individuals listed as
market.
land area provides future expansion opportunities beneficiaries. Good relationships with local
and production growth. communities support the company’s smooth
operation and solidify a continuous community
relationships.
10 Laporan Tahunan 2025 Annual Report
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Daftar Isi
Table of Content
Sanggahan dan Batasan Tanggung Strategi Pengelolaan Sumber Daya
Jawab Manusia 2025
Disclaimer and Limitation of
Responsibility
2
02 2025 Human Resources Management
103
Strategy
Kesinambungan Tema Informasi Pemegang Saham
Theme Continuity
4 106
Shareholders Information
Model Bisnis dan Rantai Nilai Informasi Pemegang Saham Utama
Perusahaan dan/atau Pengendali
Company Business Model and Value
6 109
Information of Major and/or Controlling
Chain
Laporan Manajemen Shareholders
Pencapaian SSMS di Tahun 2025
7
Management Report Struktur Grup Perusahaan
SSMS Achievements in 2025 Company’s Group Structure
111
Momentum Bisnis SSMS Informasi Entitas Anak dan/atau
8 Laporan Dewan Komisaris
SSMS Business Momentum
Board of Commissioners’ Report
40 Entitas Asosiasi
Information on Subsidiary and/or
112
Keunggulan Kompetitif SSMS Associated Entity
10 Laporan Direksi
SSMS Competitive Advantages
Board of Directors’ Report
48
Profil Entitas Anak dan Asosiasi
Daftar Isi Profiles of Subsidiaries and Associated 113
11 Tanggung Jawab Laporan Tahunan
Table of Content
Annual Report Responsibility
60 Entities
Tanggung Jawab Laporan Tahunan Kronologi Pencatatan Saham
61 Chronology of Share Listing
115
Annual Report Responsibility
Kronologi Obligasi dan Efek Lainnya
01 Chronology of Bond and Other 116
Securities
03 Informasi Kantor Akuntan Publik
Public Accounting Firm Information
117
Lembaga/Profesi Penunjang Pasar
Modal
Capital Market Supporting Institutions/
118
Kilas Kinerja 2025 Professions
2025 Performance Highlights Informasi Website Perseroan
Information on the Company Website
119
Profil Perusahaan
Ikhtisar Kinerja Keuangan Company Profile
Financial Performance Highlights
16
Grafik Kinerja Keuangan
Chart Of Financial Performance
19 Informasi dan Data Perusahaan
Company Information and Data
64 04
Grafik Kinerja Keuangan
Chart Of Financial Performance
20 Riwayat Singkat Perusahaan
Brief History of the Company
66
Ikhtisar Operasional
Operational Highlights
21 Visi - Misi Perusahaan
Company Vision and Mission
68
Ikhtisar Saham
Share Highlights
24 Nilai-Nilai Perusahaan
Corporate Values
69 Analisis dan Pembahasan Manajemen
Penghargaan dan Sertifikasi Management Discussion and Analysis
Awards and Certifications
26 Bidang Usaha
Line of Business
70
Kilas Peristiwa 2025
2025 Event Highlights
36 Wilayah Operasional
Operational Area
74 Tinjauan Perekonomian dan Industri
Economic and Industrial Review
122
Keanggotaan Asosiasi
Association Membership
77 Strategi Bisnis
Business Strategy
125
Struktur Organisasi
Organizational Structure
78 Aspek Pemasaran
Marketing Aspect
126
Profil Dewan Komisaris
Profile of Board of Commissioners
81 Prospek Usaha
Business Prospect
127
Profil Direksi
Profile of Board of Directors
89 Tinjauan Operasi Per Segmen Usaha
Review of Business Segments
129
Profil Sumber Daya Manusia
Human Resources Profile
100 Tinjauan Keuangan
Financial Review
137
PT Sawit Sumbermas Sarana Tbk 11
Page 12
Kemampuan Membayar Utang dan Struktur Tata Kelola Perusahaan Akses Informasi dan Data Perusahaan
Tingkat Kolektibilitas Piutang Corporate Governance Structure
165 Access to Company’s Information and 256
Pay Debt Ability and Receivables
141 Data
Collectability Rapat Umum Pemegang Saham
General Meeting of Shareholders
167 Pernyataan dan Praktik Bad Corporate
Struktur Modal dan Kebijakan Governance
257
Manajemen atas Struktur Modal Dewan Komisaris Statements and Practices of Bad
143 Board of Commissioners
177 Corporate Governance
Capital Structure and Management
Policy on Capital Structure
Direksi Pengungkapan Pedoman Tata Kelola
188 Perusahaan Terbuka
Ikatan yang Material untuk Investasi Board of Directors 258
Barang Modal Disclosure Of Corporate Governance
Material Commitments for Capital
144 Nominasi dan Remunerasi Dewan Guidelines For Public Companies
Expenditure Komisaris Dan Direksi
Nomination and Remuneration of The
198 Penerapan Aspek dan Prinsip Tata
Realisasi Investasi Barang Modal Board of Commissioners and Directors Kelola Perusahaan Sesuai Ketentuan
Capital Expenditure Realisation
144 Pedoman Umum Governansi Korporat
Keberagaman Dewan Indonesia
202 262
Perbandingan antara Target dengan Board Diversity Implementation of Corporate
Realisasi Governance Aspects and Principles
Comparison between Targets and
145 Hubungan Afiliasi Following the Provisions of Indonesian
Affiliate Relationship
203 General Guidelines for Corporate
Realisation
Governance
Tinjauan Keuangan Lainnya Organ Pendukung Dewan Komisaris
Other Financial Reviews
148 Supporting Organs of the Board of 204
Commissioners
Informasi Material Mengenai Investasi,
Ekspansi, Divestasi, Penggabungan Organ Pendukung Direksi
Usaha, Akuisisi, dan/atau Supporting Organs of the Board of
Directors
218 06
Restrukturisasi Utang/Modal
Material Information Regarding
149
Investment, Expansion, Divestment, Sistem Pengendalian Internal
Internal Control System
236
Merger, Acquisition, and/or Debt/Capital
Restructuring
Manajemen Risiko
Risk Management
239
Informasi Transaksi Material yang
Mengandung Benturan Kepentingan
dan/atau Transaksi dengan Pihak Identifikasi Risiko
Risk Identification
241 Tanggung Jawab Lingkungan dan Sosial
Afiliasi/Pihak Berelasi
Information on Material Transactions
150 Operational Support Aspects
Containing Conflicts of Interest and/ Perkara Hukum
Legal Matters
244
or Transactions with Affiliated Parties/
Related Parties Komitmen Perseroan dalam
Sanksi Administrasi
Administrative Sanctions
244 Pelaksanaan TJSL
Perubahan Peraturan Perundang- The Company’s Commitment to Social
284
Undangan yang Berpengaruh and Environmental Responsibility (SER)
Signifikan Terhadap Perusahaan 154 Kode Etik
Code of Conduct
245
Changes to Laws and Regulations with a Visi dan Misi TJSL
Significant Impact on the Company Ser Vision and Mission
285
Kebijakan Pemberian Kompensasi
Perubahan Kebijakan Akuntansi dan Jangka Panjang Berbasis Kinerja
Kepada Manajemen dan/atau Pengakuan Eksternal Terhadap
Dampaknya Terhadap Perusahaan Program TJSL Perseroan
Changes in Accounting Policy and Their
154 Karyawan 246 306
Performance-Based Long-Term External Recognition Of Company’s Ser
Impact on the Company Program
Compensation Policy for Management
Informasi Kelangsungan Usaha and/or Employees
Business Continuity Information
155
Kebijakan Pengungkapan Informasi
Tinjauan Teknologi Informasi Transaksi Pembelian/Penjualan Saham
155 Oleh Dewan Komisaris Dan Direksi
Information Technology Review
Policy on Disclosure of Share Purchase/
247 07
Sale Transactions By the Board of
Commissioners and Board of Directors
Sistem Pelaporan Pelanggaran
248
05 Whistleblowing System
Kebijakan Anti Korupsi
Anti-Corruption Policy
251
Laporan Keuangan
Pengendalian Gratifikasi
Gratification Control
252 Financial Statements
Pengadaan Barang dan Jasa
Procurement of Goods and Services
254
Tata Kelola Perusahaan
Corporate Governance Pencegahan Transaksi Orang Dalam
Prevention of Insider Trading
255
Perlakuan Adil dan Setara Terhadap
Komitmen Penerapan Tata Kelola Pemegang Saham
Perusahaan Yang Baik Fair and Equal Treatment of
255
Commitment to the Implementation of
160
Shareholders
Good Corporate Governance
12 Laporan Tahunan 2025 Annual Report
Page 13
PT Sawit Sumbermas Sarana Tbk 13
Page 14
01 Kilas Kinerja 2025 2025 Performance Highlights 14 Laporan Tahunan 2025 Annual Report
Page 15
Laporan Manajemen
Management Report
PT Sawit Sumbermas Sarana Tbk 15
Page 16
Ikhtisar Kinerja Keuangan
Financial Performance Highlights
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
(Disajikan dalam miliar rupiah kecuali dinyatakan lain
Expressed in billions of rupiah, unless otherwise stated)
Pertumbuhan
Growth 2025-2023
Uraian
2025 2024* 2023
Description Nominal
%
Amount
Aset Lancar 5.901 5.212 5.028 689 13,22
Current Assets
Aset Tidak Lancar 7.683 6.659 6.782 1.024 15,38
Non-Current Assets
Jumlah Aset 13.584 11.871 11.810 1.713 14,43
Total Assets
Liabilitas Jangka Pendek 4.613 4.751 4.755 (138) (2,90)
Current Liabilities
Liabilitas Jangka Panjang 6.029 4.235 5.066 1.794 42,36
Non-Current Liabilities
Jumlah Liabilitas 10.643 8.986 9.820 1.657 18,44
Total Liabilities
Jumlah Ekuitas 2.941 2.885 1.990 56 1,94
Total Equity
Ekuitas yang Dapat Diatribusikan kepada
Equity attributable to:
Pemilik Entitas Induk – Netto 2.278 2.622 1.751 (344) (13,12)
The Parent Entity – net
Kepentingan Non-Pengendali 664 263 239 401 152,47
Non-Controlling Interests
*) Disajikan kembali | Restatement
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN
CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
(Disajikan dalam miliar rupiah kecuali dinyatakan lain
Expressed in billions of rupiah, unless otherwise stated)
Pertumbuhan
Growth 2025-2024
Uraian
2025 2024* 2023
Description Nominal
%
Amount
Pendapatan dari Kontrak dengan Pelanggan 14.813 10.367 10.703 4.446 42,89
Revenue from Contracts with Customers
Beban Pokok Penjualan (9.638) (7.088) 7.904 (2.550) 35,98
Cost of Sales
Laba Bruto 5.175 3.279 2.799 1.896 57,82
Gross Profit
Laba Usaha 2.548 1.766 1.196 782 44,28
Operating Profit
16 Laporan Tahunan 2025 Annual Report
Page 17
Kilas Kinerja 2025
2025 Performance Highlights
(Disajikan dalam miliar rupiah kecuali dinyatakan lain
Expressed in billions of rupiah, unless otherwise stated)
Pertumbuhan
Growth 2025-2024
Uraian
2025 2024* 2023
Description Nominal
%
Amount
Laba Sebelum Pajak Penghasilan Badan 1.927 1.213 552 714 58,86
Profit Before Corporate Income Tax
Pajak Penghasilan Badan 535 381 (208) 154 40,42
Corporate Income Tax
Laba Tahun Berjalan Setelah Efek Penyesuaian 1.393 832 344 561 67,43
Proforma
Profit for The Year After Effect of Proforma
Adjustment
Efek penyesuaian proforma (190) 13 174 (203) (1.561,54)
Effect of proforma adjustment
Laba Tahun Berjalan Sebelum Efek Penyesuaian 1.203 845 518 358 42,37
Proforma
Profit for The Year Before Effect of Proforma
Adjustment
Penghasilan Komprehensif Lain Setelah Pajak 32 64 (3) (32) (50,00)
Other Comprehensive Income, Net of Tax
Total Laba Komprehensif Tahun Berjalan 1.235 909 516 326 35,86
Total Comprehensive Income for The Year
Efek penyesuaian proforma atas penghasilan 0,62 - 11 0,62 100,00
(rugi) komprehensif lain
Effect of proforma adjustment from other
comprehensive income (loss)
Total Laba Komprehensif Tahun Berjalan Setelah 1.235 909 527 326 35,86
Penyesuaian Proforma
Total Comprehensive Income for The Year After
Proforma Adjustment
Laba Tahun Berjalan yang dapat Diatribusikan kepada:
Profit for The Year Attributable to:
Pemilik Entitas Induk 1.161 820 512 341 41,59
Owners of the parent
Kepentingan Non-Pengendali 42 25 6 17 68,00
Non-Controlling interests
Laba Komprehensif Tahun Berjalan yang dapat Diatribusikan kepada:
Comprehensive Income for The Year Attributable to:
Pemilik Entitas Induk 1.186 878 521 308 35,08
Owners of the parent
Kepentingan Non-Pengendali 50 31 6 19 61,29
Non-Controlling interests
Laba per Saham (nilai penuh) 121,86 86,04 53,78 35,82 41,63
Earnings per Share (Full Amount)
*) Disajikan kembali | Restatement
PT Sawit Sumbermas Sarana Tbk 17
Page 18
LAPORAN ARUS KAS
STATEMENTS OF CASH FLOWS
(Disajikan dalam miliar rupiah kecuali dinyatakan lain
Expressed in billions of rupiah, unless otherwise stated)
Pertumbuhan
Uraian Growth 2025-2023
2025 2024* 2023
Description Nominal
%
Amount
Arus Kas dari Aktivitas Operasi 1.097 993 624 104 10,47
Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi (1.902) 91 1.451 (1.993) (2.190,11)
Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan 494 (1.238) 258 1.732 (139,90)
Cash Flows from Financing Activities
Kenaikan (Penurunan) Neto Kas dan Setara Kas (311) (154) 569 (157) 101,95
Net Increase (Decrease) in Cash and Cash Equivalents
Penyesuaian Arus Kas Merging Bisnis - (13) - (13) (100,00)
Adjustment of Merging Business Cash Flows
Dampak Neto Perubahan Nilai Tukar atas Kas dan Setara Kas 5 110 0,9 (105) (95,45)
Net Effect of Changes in Exchanges Rates on Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun 1.180 1.237 1.807 (57) (4,61)
Cash and Bank at Beginning of the Year
Kas dan Setara Kas Akhir Tahun 874 1.180 1.237 (306) (25,93)
Cash and Bank at End of the Year
*) Disajikan kembali
Restatement
RASIO-RASIO KEUANGAN PENTING
SIGNIFICANT FINANCIAL RATIOS
Uraian Satuan
2025 2024 2023
Description
Rasio Likuiditas
Liquidity Ratio
Rasio lancar % 127,92 109,70 105,74
Current Ratio
Rasio Solvabilitas
Solvability Ratio
Rasio liabilitas terhadap jumlah aset % 78,35 75,70 83,15
Debt to Asset Ratio (DAR)
Rasio liabilitas terhadap ekuitas % 361,88 311,58 493,47
Debt to Equity Ratio (DER)
Rasio Profabilitas
Profitability Ratio
Rasio margin laba kotor % 34,94 31,64 26,15
Gross Profit Margin (GPM)
Rasio margin laba usaha % 17,20 17,04 11,17
Operating Profit Margin (OPM)
Rasio margin laba bersih % 9,40 8,03 3,21
Net Profit Margin (NPM)
Rasio laba (rugi) terhadap jumlah aset % 10,25 7,01 2,91
Return on Assets (ROA)
Rasio laba (rugi) terhadap ekuitas % 47,36 28,85 17,29
Return on Equity (ROE)
Rasio laba (rugi) terhadap pendapatan % 9,40 8,03 3,21
penjualan Return on Sales (ROS)
*) Disajikan kembali | Restatement
18 Laporan Tahunan 2025 Annual Report
Page 19
Kilas Kinerja 2025
2025 Performance Highlights
Grafik Kinerja Keuangan
Chart Of Financial Performance
Pendapatan dari Kontrak dengan Pelanggan Laba Bruto
Revenue from Contracts with Customers Gross Profit
(dalam miliar Rupiah / in billion Rupiah) (dalam miliar Rupiah / in billion Rupiah)
14.813
5.175
3.279
10.703
2.799
10.367
2023 2024 2025 2023 2024 2025
Laba Tahun Berjalan Setelah Efek
Penyesuaian Proforma Laba per Saham Dasar
Profit for The Year After Effect Earnings per Share
of Proforma Adjustment
(dalam miliar Rupiah / in billion Rupiah) (dalam miliar Rupiah / in billion Rupiah)
121,86
832
1.393
86,04
53,78
344
2023 2024 2025 2023 2024 2025
PT Sawit Sumbermas Sarana Tbk 19
Page 20
Grafik Kinerja Keuangan
Chart Of Financial Performance
Aset Liabilitas Ekuitas
Assets Liabilities Equity
(dalam miliar Rupiah / in billion Rupiah) (dalam miliar Rupiah / in billion Rupiah) (dalam miliar Rupiah / in billion Rupiah)
13.584
2.941
11.871
2.884
10.643
11.810
9.820
8.986
1.990
2023 2024 2025 2023 2024 2025 2023 2024 2025
Rasio Lancar Rasio Liabilitas terhadap Ekuitas Rasio Liabilitas terhadap Aset
Current Ratio Debt to Equity Ratio Debt to Asset Ratio
(dalam miliar Rupiah / in billion Rupiah) (dalam miliar Rupiah / in billion Rupiah) (dalam miliar Rupiah / in billion Rupiah)
110,95
110,95
493,50
83,15
75,42
75,42
306,90
306,90
105,75
2023 2024 2025 2023 2024 2025 2023 2024 2025
20 Laporan Tahunan 2025 Annual Report
Page 21
Kilas Kinerja 2025
2025 Performance Highlights
Ikhtisar Operasional
Operational Highlights
Uraian Satuan
2025 2024 2023
Description Unit
Volume Produksi
Production Volume
Segmen Perkebunan
Plantation Segment
1. Tandan Buah Segar
1. Fresh Fruit Bunches
Tandan Buah Segar dari perkebunan inti MT 1.628.452 1.562.446 1.723.170
Fresh Fruit Bunches from nucleus estate
Tandan Buah Segar dari perkebunan plasma MT 178.559 134.421 94.226
Fresh Fruit Bunches from plasma estate
Tandan Buah Segar dari pihak ketiga MT 596.153 488.647 571.063
Fresh Fruit Bunches from third party
Total Tandan Buah Segar MT 2.403.164 2.185.514 2.388.459
Total Fresh Fruit Bunches
2. Pengolahan Tandan Buah Segar
2. Fresh Fruit Bunches Processing
TBS yang Diolah di Pabrik MT 2.382.942 2.118.160 2.345.131
Fresh Fruit Bunches Processed at the Mil l
Minyak Kelapa Sawit MT 527.052 461.414 518.819
Crude Palm Oil
Inti Sawit MT 104.130 89.833 99.082
Palm Kernel
Minyak Inti Sawit MT 15.379 20.388 22.372
Palm Kernel Oil
Total Produksi pengolahan TBS MT 646.561 571.365 640.273*
Total Production of FFB Processing
Segmen Minyak Nabati
Edible Oil Segment
Minyak Kelapa Sawit yang Diolah MT 603.701 404.771 780.010
Processed CPO
Minyak Inti Sawit MT 28.997 21.099 24.998
Crude Palm Kernel Oil
RBDPO MT 569.213 387.457 746.544
Refined Bleached Deodorized Palm Oil
RBDP Olein MT 467.934 296.405 584.864
Refined Bleached Deodorized Palm Olein
RBDPS MT 101.221 67.660 137.360
Refined Bleached Deodorized Palm Stearin
PFAD MT 21.913 15.064 29.323
Palm Fatty Acid Distillate
PKE MT 37.506 28.086 34.448
Palm Kernel Expeller
Lain-lain MT 4.544 2.489 1.185
Total Produksi Segmen Minyak Nabati MT 1.231.329 818.260 1.558.722
Total Produksi Segmen Minyak Nabati
Total Produksi MT 1.877.891 1.389.895 2.198.995
Total Production*
PT Sawit Sumbermas Sarana Tbk 21
Page 22
Uraian Satuan
2025 2024 2023
Description Unit
Penjualan Produk
Product Sales
Segmen Perkebunan
Plantation Segment
Tandan Buah Segar MT 15.371 0 43.755
Fresh Fruit Bunches
Minyak Kelapa Sawit MT 7.526 15.799 24.935
Crude Palm Oil
Inti Sawit MT 25.875 1.000 2.997
Palm Kernel
Minyak Inti Sawit MT 14.260 20.701 22.450
Palm Kernel Oil
Total Penjualan MT 63.032 37.500 94.137
Total Sales (1)
Segmen Minyak Nabati
Edible Oil Segment
RBDPO MT 9.992 23.844 22.982
Refined Bleached Deodorized Palm Oil
RBDP Olein MT 471.293 298.372 570.918
Refined Bleached Deodorized Palm Olein
RBDPS MT 109.919 64.351 142.907
Refined Bleached Deodorized Palm Stearin
Minyak Inti Sawit MT 30.633 22.045 25.698
Palm Kernel Oil
PFAD MT 17.688 16.060 33.178
Palm Fatty Acid Distillate
Minyak Sawit Mentah MT 171.014 258.099 24.935
Crude Palm Oil
PKE MT 45.763 27.900 32.072
Palm Kernel Expeller
Lain-lain MT 9.854 2.779 1.516
Other
Total Penjualan MT 866.155 713.451 854.206
Total Sales (2)
Total Penjualan MT 929.187 750.951 948.343
Total Sales (1 + 2)
Penjualan
Sales
Segmen Perkebunan
Plantation Segment
Tandan Buah Segar Rp-Miliar 51 0 103
Fresh Fruit Bunches IDR-Billion
Minyak Kelapa Sawit Rp-Miliar 99 211 0
Crude Palm Oil IDR-Billion
Inti Sawit Rp-Miliar 321 11 15
Palm Kernel IDR-Billion
Minyak Inti Sawit Rp-Miliar 371 379 266
Palm Kernel Oil IDR-Billion
Total Penjualan Rp-Miliar 842 601 384
Total Sales (1) IDR-Billion
22 Laporan Tahunan 2025 Annual Report
Page 23
Kilas Kinerja 2025
2025 Performance Highlights
Uraian Satuan
2025 2024 2023
Description Unit
Segmen Minyak Nabati
Edible Oil Segment
RBDPO Rp-Miliar 164 303 293
Refined Bleached Deodorized Palm Oil IDR-Billion
RBDP Olein Rp-Miliar 7.851 4.234 7.297
Refined Bleached Deodorized Palm Olein IDR-Billion
RBDPS Rp-Miliar 1.667 862 1.703
Refined Bleached Deodorized Palm Stearin IDR-Billion
Minyak Inti Sawit Rp-Miliar 837 396 286
Palm Kernel Oil IDR-Billion
PFAD Rp-Miliar 254 207 346
Palm Fatty Acid Distillate IDR-Billion
Minyak Sawit Mentah Rp-Miliar 2.990 3.692 331
Crude Palm Oil IDR-Billion
PKE Rp-Miliar 80 42 49
Palm Kernel Expeller IDR-Billion
Lain-lain Rp-Miliar 128 30 15
Others IDR-Billion
Total Penjualan Rp-Miliar 13.971 9.766 10.319
Total Sales (2) IDR-Billion
Total Penjualan Rp-Miliar
14.813 10.367 10.703
Total Sales (1 + 2) IDR-Billion
PT Sawit Sumbermas Sarana Tbk 23
Page 24
Ikhtisar Saham
Share Highlights
Kode Saham: SSMS Ticker Code: SSMS
Jumlah Saham: 9.525.000.000 lembar saham Number of Shares: 9,525,000,000 shares
Tempat Pencatatan Saham: Bursa Efek Indonesia Listing Place: Indonesia Stock Exchange (IDX)
Pemegang Saham: Shareholders:
1. PT Citra Borneo Indah: 65,83% 1. PT Citra Borneo Indah: 65.83%
2. PT Putra Borneo Agro Lestari: 10,13% 2. PT Putra Borneo Agro Lestari: 10.13%
3. Masyarakat (dibawah 5%): 24,04% 3. Public (each below 5%): 24.04%
Harga, Volume, Nilai dan Kapitalisasi Saham
Share Price, Volume, Value and Capitalization
Jumlah Pergerakan Harga Saham
Kapitalisasi
Saham Shares Price Movement Volume
Pasar Jumlah Saham yang
Beredar Perdagangan
Market Diperdagangkan
Periode Number Harga Harga Harga Harga Trading
Capitalization Total Shares Trading
Period of Shares Pembukaan Tertinggi Terendah Penutupan Volume
(Rp-Juta/IDR (Dalam juta/In
Outstanding Opening Price Highest Price Lowest Price Closing Price (Saham/
-Million) million)
(Saham/ (Rp | IDR) (Rp | IDR) (Rp | IDR) (Rp | IDR) Share)
Share)
2025
Triwulan I 9.525.000.000 16.291.719 1.702 2.093 1.277 1.770 506.704.200 866.675
Quarter I
Triwulan II 9.525.000.000 14.243.844 1.527 1.652 1.378 1.425 450.903.600 674.289
Quarter II
Triwulan III 9.525.000.000 13.886.656 1.395 1.645 1.290 1.502 700.334.000 1.021.029
Quarter III
Triwulan IV 9.525.000.000 15.585.281 1.675 1.745 1.545 1.580 496.498.800 812.396
Quarter IV
2024
Triwulan I 9.525.000.000 10.287.000 1.085 1.175 1.020 1.040 574.045.500 619.969
Quarter I
Triwulan II 9.525.000.000 9.870.281 1.045 1.110 965 1.025 490.004.500 507.767
Quarter II
Triwulan III 9.525.000.000 10.298.906 1.030 1.175 1.025 1.095 606.659.300 655.950
Quarter III
Triwulan IV 9.525.000.000 11.465.719 1.215 1.305 995 1.300 560.151.300 674.282
Quarter IV
24 Laporan Tahunan 2025 Annual Report
Page 25
Kilas Kinerja 2025
2025 Performance Highlights
Grafik Pergerakan Saham dan Volume Perdagangan
Chart of Share Movement and Trading Volume
1.600.000.000 2.500
1.400.000.000
2.000
1.200.000.000
1.000.000.000 1.500
800.000.000
1.000
600.000.000
400.000.000
500
200.000.000
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Trading Volume (IDR Thousand) Closing Price
AKSI KORPORASI CORPORATE ACTION
Selama tahun buku 2025, Perseroan tidak melakukan aksi korporasi During the financial year 2025, the Company did not undertake any
yang berdampak pada perubahan struktur permodalan, termasuk corporate actions that resulted in changes to its capital structure,
namun tidak terbatas pada pemecahan saham (stock split), including but not limited to stock splits, reverse stock splits,
penggabungan saham (reverse stock split), penerbitan saham bonus share issuances, changes in par value, issuance of equity or
bonus, perubahan nilai nominal saham, penerbitan efek bersifat convertible securities, as well as increases or reductions in issued
ekuitas maupun efek yang dapat dikonversi menjadi saham, serta and paid-up capital.
penambahan atau pengurangan modal ditempatkan dan disetor.
Namun demikian, Perseroan juga memperoleh fasilitas pinjaman However, the Company obtained syndicated loan facilities as part
sindikasi sebagai bagian dari strategi penguatan struktur pendanaan of its strategy to strengthen its funding structure and liquidity. In
dan likuiditas. Selain itu, Perseroan melaksanakan aksi korporasi addition, the Company executed a corporate action in the form of
dalam bentuk ekspansi usaha melalui akuisisi PT Sawit Mandiri business expansion through the acquisition of PT Sawit Mandiri
Lestari sebagai bagian dari strategi pertumbuhan anorganik. Lestari as part of its inorganic growth strategy.
Dengan demikian, struktur permodalan saham Perseroan tetap Accordingly, the Company’s share capital structure remained
tidak mengalami perubahan material selama periode pelaporan. unchanged with no material changes during the reporting period.
Pembagian Dividen Saham Dividend Distribution
Berdasarkan keputusan RUPS Tahunan tanggal 21 April 2025, Perseroan Based on the AGMS resolution on April 21, 2025, the Company approved
menyetujui pembagian dividen tunai dengan total dividen sebesar the distribution of cash dividends with a total of IDR450 billion and a
Rp450 miliar dan nilai dividen per saham Rp47,24 yang dibagikan dividend value of IDR47.24 per share, which was distributed on May
pada tanggal 21 Mei 2025. Informasi lengkap mengenai pembagian 21, 2025. Complete information regarding the dividend distribution
dividen dapat dilihat pada bab Analisa Pembahasan dan Manajemen. can be found in the Management’s Discussion and Analysis chapter.
INFORMASI PENGHENTIAN SEMENTARA INFORMATION ON SHARE SUSPENSION AND
PERDAGANGAN SAHAM (SUSPENSION) DAN OR DELISTING
ATAU PENGHAPUSAN PENCATATAN
SAHAM (DELISTING)
Pada tanggal 4 Februari 2025, PT Bursa Efek Indonesia menghentikan On February 4, 2025, the Indonesia Stock Exchange temporarily
sementara perdagangan Saham SSMS sebagai respons terhadap suspended trading of SSMS Shares in response to a significant
peningkatan harga kumulatif yang signifikan. Tindakan ini dilakukan cumulative price increase. This action was taken to provide market
untuk memberikan kesempatan kepada pelaku pasar untuk participants with the opportunity to make informed considerations
melakukan pertimbangan yang matang berdasarkan informasi yang based on available information before making investment decisions
ada sebelum membuat keputusan investasi pada Saham Perseroan. in the Company’s Shares.
PT Sawit Sumbermas Sarana Tbk 25
Page 26
IKHTISAR OBLIGASI, SUKUK BOND, SUKUK OR CONVERTIBLE
ATAU OBLIGASI KONVERSI BOND HIGHLIGHTS
Pada tahun 2025, Perseroan tidak menerbitkan obligasi, sukuk, atau In 2025, the Company did not issue any bonds, sukuk, or convertible
obligasi konversi, sehingga tidak terdapat informasi yang dapat bonds, therefore, there is no relevant information to be presented
disajikan terkait hal ini. regarding this matter.
INFORMASI SUMBER PENDANAAN LAINNYA INFORMATION ON OTHER FUNDING SOURCES
Pada tahun 2025, SSMS menerima sumber pendanaan sindikasi In 2025, SSMS received syndicated funding sources from banks to
dari bank untuk memperkuat struktur pendadanaan dan likuiditas strengthen the Company’s funding structure and liquidity.
Perseroan.
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan 2025
2025 Awards
Pemberi
Tanggal Nama Penghargaan
Penghargaan
Date Name of Awards
Awarded by
11 Juni 2025 TOP CSR AWARDS 2025 Majalah TopBusiness
June 11, 2025 TopBusiness
PT Sawit Sumbermas Sarana Tbk (SSMS) meraih penghargaan Magazine
TOP CSR Awards 2025 #Star 5 atas keberhasilannya dalam
menempatkan CSR sebagai strategi utama bisnis.
PT Sawit Sumbermas Sarana Tbk (SSMS) received the TOP CSR
Awards 2025 #Star 5 for its success in positioning CSR as a core
business strategy.
Pemberi
Tanggal Nama Penghargaan
Penghargaan
Date Name of Awards
Awarded by
11 Juni 2025 Top Leader on CSR Commitment 2025 Majalah TopBusiness
June 11, 2025 TopBusiness
SSMS meraih penghargaan Top Leader on CSR Commitment Magazine
2025 sebagai pengakuan atas dedikasi manajemen puncak dalam
mengarahkan dan memastikan pelaksanaan program-program
sosial secara berkelanjutan dan strategis.
SSMS received the Top Leader on CSR Commitment 2025 award
in recognition of the top management’s dedication to guiding
and ensuring the sustainable and strategic implementation of
social programs.
26 Laporan Tahunan 2025 Annual Report
Page 27
Kilas Kinerja 2025
2025 Performance Highlights
Pemberi
Tanggal Nama Penghargaan
Penghargaan
Date Name of Awards
Awarded by
9 Juli 2025 MedBun Award 2025 Media Perkebunan
July 9, 2025
Sulung Research Station (SRS), unit riset di bawah PT Sawit
Sumbermas Sarana Tbk meraih penghargaan dengan kategori
Initiator Innovative Smart Farming Solution for Palm Oil Resilience
pada ajang Medbun Awards 2025.
Sulung Research Station (SRS), the research unit under PT Sawit
Sumbermas Sarana Tbk, received an award in the category of
Initiator of Innovative Smart Farming Solution for Palm Oil Resilience
at the 2025 Medbun Awards.
Pemberi
Tanggal Nama Penghargaan
Penghargaan
Date Name of Awards
Awarded by
30 September Bisnis Indonesia Corporate Social Responsibility Awards (BISRA) Majalah Bisnis
2025 Indonesia
September PT Sawit Sumbermas Sarana Tbk (SSMS) meraih penghargaan Bisnis Indonesia
30, 2025 Silver Champion pada ajang Bisnis Indonesia Corporate Social Magazine
Responsibility Awards (BISRA) 2025 di Jakarta, sebagai wujud
komitmen Perseroan pada CSR berbasis SDGs dan ISO 26000.
PT Sawit Sumbermas Sarana Tbk (SSMS) received the Silver
Champion award at the 2025 Bisnis Indonesia Corporate Social
Responsibility Awards (BISRA) in Jakarta, as a testament to the
Company’s commitment to CSR aligned with the SDGs and ISO
26000.
Pemberi
Tanggal Nama Penghargaan
Penghargaan
Date Name of Awards
Awarded by
25 Peluncuran Laporan Responsible Business Conduct (RBC) Benchmark dan SETARA
November Anugerah Bisnis dan Hak Asasi Manusia 2025 Institute For
2025 Launch of the Responsible Business Conduct (RBC) Benchmark Report and the Democracy
November 2025 Business and Human Rights Awards and Peace
25, 2025 bersama SIGI
PT Sawit Sumbermas Sarana Tbk (SSMS) meraih penghargaan dalam ajang (Inclusive
Peluncuran Laporan Responsible Business Conduct (RBC) Benchmark dan Anugerah Governance
Bisnis dan Hak Asasi Manusia 2025, yang diselenggarakan oleh SETARA Institute Initiative)
for Democracy and Peace bersama SIGI (Inclusive Governance Initiative) dalam
acara Malam Apresiasi Anugerah Bisnis dan HAM
PT Sawit Sumbermas Sarana Tbk (SSMS) received an award at the Launch of the
Responsible Business Conduct (RBC) Benchmark Report and the 2025 Business
and Human Rights Awards, organized by the SETARA Institute for Democracy and
Peace in collaboration with SIGI (Inclusive Governance Initiative), as part of the
Business and Human Rights Awards Appreciation Night.
Pemberi
Tanggal Nama Penghargaan
Penghargaan
Date Name of Awards
Awarded by
25 November Sewindu CSR Indonesia Award 2025 CSR Indonesia Award
2025 2025 Indonesian Anniversary Awards 2025
November 25,
2025 PT Sawit Sumbermas Sarana Tbk (SSMS) meraih dua penghargaan
kategori GOLD di Sewindu CSR Indonesia Award 2025
PT Sawit Sumbermas Sarana Tbk (SSMS) received two GOLD awards
at the 2025 Indonesian CSR Anniversary Awards.
PT Sawit Sumbermas Sarana Tbk 27
Page 28
Sertifikasi di Tahun 2025
2025 Certifications
Certificate of Registration Certificate of Registration
(Quality Management System) (Environmental Management System)
QFS MANAGEMENT SYSTEMS LLP QFS MANAGEMENT SYSTEMS LLP
This is to Certify that the Quality Management System of This is to Certify that the Environmental Management System of
PT SAWIT SUMBERMAS SARANA, TBK PT SAWIT SUMBERMAS SARANA, TBK
JL. H. UDAN SAID NO. 47, KEL. BARU, KEC. ARUT SELATAN, KAB. JL. H. UDAN SAID NO. 47, KEL. BARU, KEC. ARUT SELATAN, KAB.
KOTAWARINGIN BARAT - KALIMANTAN TENGAH, INDONESIA 74113 KOTAWARINGIN BARAT - KALIMANTAN TENGAH, INDONESIA 74113
is in accordance with the requirement of the Environmental Management System Standard detailed below
Has been found to be of the Quality Management System Standard
ISO 14001:2015
ISO 9001:2015
This certificate is valid for the following product or service range
This certificate is valid for the following product or service range MANUFACTURING AND SUPPLY OF CRUDE, KERNEL PALM OIL & RELATED
SUPPORTING FACILITIES.
SUPPLY OF OIL PALM, CRUDE AND KERNEL PALM OIL MILLS AND RELATED IAF Code: 03 & 35
SUPPORTING FACILITIES.
IAF Code: 29 & 35 Certificate Number: SCC/INT/2310PA/3095 Current Issue Date: 17.09.2024
Certificate Number: SCC/INT/2310PA/3094 Current Issue Date: 17.09.2024 Initial Date of Certification: 13.10.2023 Re-certification Due on: 12.10.2026
Initial Date of Certification: 13.10.2023 Re-certification Due on: 12.10.2026
2nd Surveillance Audit Due Date: 12.09.2025
2nd Surveillance Audit Due Date: 12.09.2025 Date of Expiry: 12.10.2025
Date of Expiry: 12.10.2025
SCC Accredited SCC Accredited
CB-MS 08073 CB-MS 08073
Director: Date: 17.09.2024 Director: Date: 17.09.2024
The validity of certificate is subject to regular surveillance audit on or before above mentioned dates and its only valid The validity of certificate is subject to regular surveillance audit on or before above mentioned dates and its only valid
after successful surveillance with continuation letter issued by QFS. It is issued subject to the continued availability of after successful surveillance with continuation letter issued by QFS. It is issued subject to the continued availability of
access at any time and without notice to the above named organization's premises for the purpose of assessment access at any time and without notice to the above named organization's premises for the purpose of assessment
and surveillance regarding the standard named above and QFS terms and conditions. and surveillance regarding the standard named above and QFS terms and conditions.
QFS MANAGEMENT SYSTEMS LLP QFS MANAGEMENT SYSTEMS LLP
A-27/H, Sector-16, Noida-201301, U.P., India A-27/H, Sector-16, Noida-201301, U.P., India
www.qfscerts.com www.qfscerts.com
email: admin@qfscerts.com email: admin@qfscerts.com
Accredited by Standards Council of Canada Accredited by Standards Council of Canada
55 METCALFE STREET, SUITE 600, OTTAWA, ON K1P 6L5 CANADA 55 METCALFE STREET, SUITE 600, OTTAWA, ON K1P 6L5 CANADA
1 2
1 ISO 9001:2015 (SISTEM MANAJEMEN MUTU | QUALITY MANAGEMENT SYSTEM)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT TSI Sertifikasi Internasional Perkebunan Kelapa Sawit, Pabrik Minyak Sawit, dan Pengolahan Inti Kelapa Sawit 13 Oktober 2023 - 12 September 2025
serta fasilitas pendukung lainnya PT Sawit Sumbermas Sarana Tbk: October 13, 2023 – September 12, 2025
Palm Oil Plantation, Palm Oil Mills, and Palm Kernel Processing and Other Supporting
Facilities PT Sawit Sumbermas Sarana Tbk:
• PT Sawit Sumbermas Sarana (SSS)
Sulung Mill, Selangkun Mill, Kenambui Estate, Sulung Estate, Rangda Estate,
Pulau Estate, Selangkun Estate, Rungun Estate, Kondang Estate
• PT Kalimantan Sawit Abadi (KSA)
Natai Baru Mill, Natai Baru Estate, Batu Kotam Estate
• PT Mitra Mendawai Sejati (MMS)
Suayap Mill, Suayap KCP, Suayap Estate, Umpang Estate
• PT Sawit Multi Utama (PT SMU)
Nanga Kiu Mill, Pedongatan Estate, Merambang Estate, Nanga Kiu Estate,
Sepondam Estate, Batu Tunggal Estate
• PT Tanjung Sawit Abadi (TSA)
Malata Mill, Malata Estate, Sungai Bulik Estate, Nanuah Estate
• PT Mirza Pratama Putra (MPP)
Sumber Cahaya Mill, Sumber Cahaya Estate
• PT Menteng Kencana Mas (MKM)
Kanamit Mill, Badirih Estate, Bahaur Estate, Kanamit Estate
2 ISO 14001:2015 (SISTEM MANAJEMEN LINGKUNGAN | ENVIRONMENTAL MANAGEMENT SYSTEM)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT TSI Sertifikasi Internasional Perkebunan Kelapa Sawit, Pabrik Minyak Sawit, dan Pengolahan Inti Kelapa Sawit 13 Oktober 2023 - 12 Oktober 2026
serta fasilitas pendukung lainnya PT Sawit Sumbermas Sarana Tbk: October 13, 2023 - October 12, 2026
Palm Oil Plantation, Palm Oil Mills, and Palm Kernel Processing and Other Supporting
Facilities PT Sawit Sumbermas Sarana Tbk:
• PT Sawit Sumbermas Sarana (SSS)
Sulung Mill, Selangkun Mill, Kenambui Estate, Sulung Estate, Rangda Estate,
Pulau Estate, Selangkun Estate, Rungun Estate, Kondang Estate
• PT Kalimantan Sawit Abadi (KSA)
Natai Baru Mill, Natai Baru Estate, Batu Kotam Estate
• PT Mitra Mendawai Sejati (MMS)
Suayap Mill, Suayap KCP, Suayap Estate, Umpang Estate
• PT Sawit Multi Utama (PT SMU)
Nanga Kiu Mill, Pedongatan Estate, Merambang Estate, Nanga Kiu Estate,
Sepondam Estate, Batu Tunggal Estate
• PT Tanjung Sawit Abadi (TSA)
Malata Mill, Malata Estate, Sungai Bulik Estate, Nanuah Estate
• PT Mirza Pratama Putra (MPP)
Sumber Cahaya Mill, Sumber Cahaya Estate
• PT Menteng Kencana Mas (MKM)
Kanamit Mill, Badirih Estate, Bahaur Estate, Kanamit Estate
28 Laporan Tahunan 2025 Annual Report
Page 29
Kilas Kinerja 2025
2025 Performance Highlights
Certificate Number: SGS-RSPO/PC18-00015 Certificate Number: SGS-RSPO/PC24-00069 Certificate Number: SGS-RSPO/PC18-00017
ID18/04407 ID24/00000138 ID18/04574
PT. Sawit Sumbermas Sarana - Sulung Mill PT SAWIT SUMBERMAS SARANA PT. Kalimantan Sawit Abadi - Natai Baru Mill
Certificate of Registration RSPO Membership Number: NA
RSPO Registered Parent Company: PT Sawit Sumbermas Sarana SELANGKUN PALM OIL MILL RSPO Membership Number: 1-0111-07-000-00
(Occupational Health & Safety Management System) RSPO Number Parent Company: 1-0111-07-000-00
RSPO Registered Parent Company: PT. Sawit Sumbermas Sarana
RSPO Membership Number: 1-0111-07-000-00
QFS MANAGEMENT SYSTEMS LLP Address:
RSPO Registered Parent Company: PT. Sawit Sumbermas Sarana
Sulung Village, Arut Selatan Sub-district, Kotawaringin Barat District, Kalimantan Tengah Province – Indonesia. Address:
This is to Certify that the Occupational Health & Safety Management System of Address: Natai Baru Village, Arut Selatan Sub-district, Kotawaringin Barat District, Kalimantan Tengah Province 74361 – Indonesia
Rangda Village, Arut Selatan Sub District, Kotawaringin Barat District, Kalimantan Tengah Province, Indonesia
PT SAWIT SUMBERMAS SARANA, TBK has been assessed and certified as meeting the requirements of
Indonesia National Interpretation of RSPO Principles has been assessed and certified as meeting the requirements of
has been assessed and certified as meeting the requirements of
Indonesia National Interpretation of RSPO Principles Indonesia National Interpretation of RSPO Principles
JL. H. UDAN SAID NO. 47, KEL. BARU, KEC. ARUT SELATAN, KAB. and Criteria for Sustainable Palm Oil Production 2018
and Criteria for Sustainable Palm Oil Production 2018 and Criteria for Sustainable Palm Oil Production 2018
KOTAWARINGIN BARAT - KALIMANTAN TENGAH, INDONESIA 74113 [20 April 2020]
20 April 2020 [20 April 2020]
is in accordance with the requirement of the Occupational Management System Standard detailed below
This guarantees that the criteria for processing RSPO certified oil palm products with the supply chain models of
ISO 45001:2018 Mass Balance as stated in the RSPO Supply Chain Certification System have been met. This guarantees that the criteria for processing RSPO certified oil palm products with the supply
chain models of Mass Balance as stated in the RSPO Principles & Criteria Certification System
This guarantees that the criteria for processing RSPO certified oil palm products with the supply chain models of
Mass Balance as stated in the RSPO Principles and Criteria System have been met.
have been met.
This certificate is valid for the following product or service range This certificate is valid from 06 December 2023 until 05 December 2028 and remains valid subject to satisfactory surveillance audits.
This certificate is valid from 19 March 2023 until 18 March 2028 and remains valid subject to satisfactory surveillance audits. Issue 02. Certified since 06 December 2018
MANUFACTURING AND SUPPLY OF CRUDE, KERNEL PALM OIL & RELATED Issue 1. Certified since 19 March 2013
This certificate is valid from 07 January 2022 until 06 January 2027 and remains valid subject to satisfactory surveillance
audits.
Date of Certificate Issue: 19 January 2024
Date of Certificate Issue: 17 May 2023 Issue 01. Certified since 12 June 2015. Certified activities performed by additional sites are listed on subsequent pages
SUPPORTING FACILITIES. Certified activities performed by additional sites are listed on subsequent pages Date of Certificate Issue: 14 May 2024
IAF Code: 03 & 35 Certified activities performed by additional sites are listed on subsequent pages
Certificate Number: SCC/INT/2310PA/3096 Current Issue Date: 17.09.2024
Initial Date of Certification: 13.10.2023 Re-certification Due on: 12.10.2026
Authorised by
Waras Putri Andrianti
2nd Surveillance Audit Due Date: 12.09.2025 Authorised by
Waras Andrianti
Authorised by
Waras Andrianti
KN Director
PT SGS Indonesia
Date of Expiry: 12.10.2025 The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia
PT SGS Indonesia
The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia
PT SGS Indonesia
The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia
t +6221 2978 0600 - www.sgs.com t +6221 2978 0600 - www.sgs.com t +6221 2978 0600 - www.sgs.com
SCC Accredited
CB-MS 08073
Director: Date: 17.09.2024
The validity of certificate is subject to regular surveillance audit on or before above mentioned dates and its only valid
after successful surveillance with continuation letter issued by QFS. It is issued subject to the continued availability of
access at any time and without notice to the above named organization's premises for the purpose of assessment
and surveillance regarding the standard named above and QFS terms and conditions.
This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and will be considered as copy. This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and will
This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and Conditions | SGS. Attention is drawn to the limitation of
will be considered as a copy. This document is issued by the Company subject to SGS General Conditions of certification services available on Terms liability, indemnification and jurisdictional clauses contained therein. This document is copyright protected and any unauthorized alteration, forgery or falsification of the content or
be considered as a copy. This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and
and Conditions | SGS. Attention is drawn to he limitation of liability, indemnification and jurisdictional clauses contained therein. This document is appearance of this document is unlawful. Conditions | SGS. Attention is rawn to the limitation of liability, indemnification and jurisdictional clauses contained therein. This document is copyright
copyright protected and any unauthorized alteration, forgery or falsification of the content or appearance of this document is unlawful. protected and any unauthorized alteration, forgery or falsification of the content or appearance of this document is unlawful.
QFS MANAGEMENT SYSTEMS LLP Page 1 / 2
Page 1/2
Page 1 / 2
A-27/H, Sector-16, Noida-201301, U.P., India
www.qfscerts.com
email: admin@qfscerts.com
Accredited by Standards Council of Canada
3 4 5 6
ISO 45001: 2018 (SISTEM MANAJEMEN KESELAMATAN DAN KESEHATAN KERJA | OCCUPATIONAL HEALTH
3 AND SAFETY MANAGEMENT SYSTEM)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT TSI Sertifikasi Internasional Perkebunan Kelapa Sawit, Pabrik Minyak Sawit, dan Pengolahan Inti Kelapa Sawit 13 Oktober 2023 - 12 September 2025
serta fasilitas pendukung lainnya PT Sawit Sumbermas Sarana Tbk: October 13, 2023 – September 12, 2025
Palm Oil Plantation, Palm Oil Mills, and Palm Kernel Processing and Other Supporting
Facilities PT Sawit Sumbermas Sarana Tbk:
• PT Sawit Sumbermas Sarana (SSS)
Sulung Mill, Selangkun Mill, Kenambui Estate, Sulung Estate, Rangda Estate,
Pulau Estate, Selangkun Estate, Rungun Estate, Kondang Estate
• PT Kalimantan Sawit Abadi (KSA)
Natai Baru Mill, Natai Baru Estate, Batu Kotam Estate
• PT Mitra Mendawai Sejati (MMS)
Suayap Mill, Suayap KCP, Suayap Estate, Umpang Estate
• PT Sawit Multi Utama (PT SMU)
Nanga Kiu Mill, Pedongatan Estate, Merambang Estate, Nanga Kiu Estate,
Sepondam Estate, Batu Tunggal Estate
• PT Tanjung Sawit Abadi (TSA)
Malata Mill, Malata Estate, Sungai Bulik Estate, Nanuah Estate
• PT Mirza Pratama Putra (MPP)
Sumber Cahaya Mill, Sumber Cahaya Estate
• PT Menteng Kencana Mas (MKM)
Kanamit Mill, Badirih Estate, Bahaur Estate, Kanamit Estate
4 RSPO (ROUNDTABLE OF SUSTAINABLE PALM OIL)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT SGS Indonesia Pabrik Pengolahan Kelapa Sawit Sulung dan Supply Base 19 Maret 2023 - 18 Maret 2028
Sulung Palm Oil Processing Plant and Supply Base (PT SSS) March 19, 2023 – March 18, 2028
5 RSPO (ROUNDTABLE OF SUSTAINABLE PALM OIL)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT SGS Indonesia Pabrik Pengolahan Kelapa Sawit Selangkun dan Supply Base 7 Januari 2022 – 6 Januari 2027
Selangkun Palm Oil Processing Plant and Supply Base (PT SSS) January 7, 2022 – January 6, 2027
6 RSPO (ROUNDTABLE OF SUSTAINABLE PALM OIL)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT SGS Indonesia Pabrik Pengolahan Kelapa Sawit Natai Baru dan Supply Base 6 Desember 2023 - 5 Desember 2028
Natai Baru Palm Oil Processing Plant and Supply Base (PT KSA) December 6, 2023 – December 5, 2028
PT Sawit Sumbermas Sarana Tbk 29
Page 30
CERTIFICATE Certificate Number: SGS-RSPO/PC20-00030 Certificate Number: SGS-RSPO/PC20-00031
Certificate Number: SGS-RSPO/PC24-00068
CU-RSPO SCC-873703 SGS Reference ID20/0000008 SGS Reference ID20/0000007
Based on an audit according to the requirements stated in the RSPO Supply Chain Certification Systems, version February
2020 and a signed contract, Control Union (Malaysia) Sdn Bhd herewith certifies that the facility(s) listed below are found
PT SAWIT MULTI UTAMA – NANGA PT TANJUNG SAWIT ABADI –
PT MITRA MENDAWAI SEJATI Certificate of Registration
to be in compliance with the RSPO Supply Chain Certification Standard, version February 2020 This guarantees that the
Suayap Palm Oil Mill
KIU MILL MALATA MILL
criteria for processing RSPO certified palm oil products through one or more of the supply chain models as stated in the
RSPO Supply Chain Certification Systems have been met.
PRODUCTION AND MANAGEMENT SYSTEM
Name certified company PT MITRA MENDAWAI SEJATI – SUAYAP KERNEL CRUSHING PLANT
RSPO Membership Number: 1-0111-07-000-00
RSPO Membership Number: 1-0111-07-000-00 RSPO Membership Number: 1-0111-07-000-00 RSPO Registered Parent Company: PT. Sawit Sumbermas Sarana
Full address certified company DESA UMPANG, KECAMATAN ARUT SELATAN, KABUPATEN
KOTAWARINGIN BARAT, PROVINCE OF KALIMANTAN TENGAH, RSPO Registered Parent Company: PT. Sawit Sumbermas Sarana RSPO Registered Parent Company: PT Sawit Sumbermas Sarana This is to certify that
Address:
INDONESIA. Umpang Village, Arut Selatan Sub District, Kotawaringin Barat District, Kalimantan Tengah Province,
RSPO number (if applicable) - Address: Address:
Indonesia
Pedongatan Village, Bulik Timur Subdistrict, Lamandau District, Kalimantan Tengah Province, Indonesia. Nanga Koring Village, Bulik Timur Sub District, Lamandau District, Kalimantan Tengah Province, Indonesia. Company Name PT Mirza Pratama Putra
Other sites certified yes no
RSPO registered parent company (if PT Sawit Sumbermas Sarana Tbk has been assessed and certified as meeting the requirements of Management Unit Name Sumber Cahaya Palm Oil Mill
applicable) Indonesia National Interpretation of RSPO Principles Management Unit Location Desa Sumber Cahaya, Kecamatan Belantikan Raya, Kebupaten Lamandau,
has been assessed and certified as meeting the requirements of has been assessed and certified as meeting the requirements of 74663 Kalimantan Tengah, Indonesia.
RSPO member number parent company 1-0111-07-000-00
and Criteria for Sustainable Palm Oil Production 2018
Indonesia National Interpretation of RSPO Principles Indonesia National Interpretation of RSPO Principles RSPO Registered Parent Company PT Sawit Sumbermas Sarana, Tbk
20 April 2020
Scope of Certification
Receiving and processing RSPO certified PK and sales of RSPO certified CPKO and PKE under module C (mass balance)
and Criteria for Sustainable Palm Oil Production 2018 and Criteria for Sustainable Palm Oil Production 2018 RSPO Membership number 1-0111-07-000-00
(20 April 2020) (20 April 2020) Certificate Number RSPO 759455
Certificate Start Date 15/11/2022 This guarantees that the criteria for processing RSPO certified oil palm products with the supply
Certificate Expiration Date 14/11/2027 chain models of Mass Balance as stated in the RSPO Principles & Criteria Certification System
This guarantees that the criteria for processing RSPO certified oil palm products with the This guarantees that the criteria for processing RSPO certified oil palm products with the have been met. Operates a Production and Management System which complies with the requirements of Indonesia National Interpretation 2020 of
Date of first RSPO certification 15/11/2017
RSPO P&C for Sustainable Palm Oil Production 2018 ; with supply chain Mass Balance module for the following scope:
Certificate number CU-RSPO SCC-873703 supply chain models of Mass Balance as stated in the RSPO Principles & Criteria Certification supply chain models of Mass Balance as stated in the RSPO Principles & Criteria Certification
Supply chain model Identity Preserved (IP)
System have been met. System have been met. Production of Sustainable Crude Palm Oil (CPO) and Palm Kernel (PK)
This certificate is valid from 27 October 2021 until 26 October 2026 and remains valid subject to satisfactory surveillance
Segregated (SG) audits.
Issue 01. Certified since 27 October 2016. This certificate is in force until further notice, provided that the licensee mentioned in this certificate continues meeting the RSPO
Mass Balance (MB) This certificate is valid from 23 June 2025 until 22 June 2030 and remains valid subject to satisfactory This certificate is valid from 25 June 2025 until 24 June 2030 and remains valid subject to satisfactory Date of Certificate Issue: 10 May 2024 P&C and certification requirements and the conditions as laid down in the licensee contract with BSI Services Malaysia Sdn. Bhd.
surveillance audits. surveillance audits. Certified activities performed by additional sites are listed on subsequent pages Based on the annual inspections that BSI Services Malaysia Sdn. Bhd. shall conduct this certificate is updated and kept in force.
Authorised signatory name Issued by Issue 04. Certified since 23 June 2020. Issue 04. Certified since 25 June 2020.
Date of Certificate Issue: 26 August 2025 Date of Certificate Issue: 25 August 2025
Dayangku Mazrianah Control Union (Malaysia) Sdn Bhd Certified activities performed by additional sites are listed on subsequent pages Certified activities performed by additional sites are listed on subsequent pages Issued by BSI Services Malaysia Sdn. Bhd.
Date of issue: 08-12-2022 B-3-1 Block B, Pusat Perniagaan Prima Klang,
Jalan Kota/KS 1,
41000 Klang, Authorised Signature on Behalf
Selangor, of BSI
On behalf of the Managing Director MALAYSIA Authorised by Todd Redwood, Global Food and Retail Supply Chain Operations and
Authorised signature 0060-3-33771600/1700/1277 Waras Andrianti Authorised Signatory Name
Compliance Director
certifications@controlunion.com PT SGS Indonesia
Authorised by Authorised by
Waras Putri Andrianti Waras Putri Andrianti The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia
t +6221 2978 0600 - www.sgs.com
PT SGS Indonesia PT SGS Indonesia
Original Registration Date: 10/08/2023 Effective Date: 10/08/2023
Control Union (Malaysia) Sdn Bhd is accredited by Assurance Services International for certification against voluntary sustainability standards for scope
of RSPO Supply Chain Certification on 05-11-2014 (ASI-ACC-069). This certificate including the annex remains the property of Control Union (Malaysia) The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia Latest Revision Date: 10/08/2023 Expiry Date: 09/08/2028
t +6221 2978 0600 - www.sgs.com t +6221 2978 0600 - www.sgs.com
Sdn Bhd and can be withdrawn in case of terminations as mentioned in the licensee contract, or in case changes or deviations of the above-mentioned
ata occur. The licensee is obliged to inform Control Union (Malaysia) Sdn Bhd immediately of any changes in the above mentioned data.
Only an original and signed certificate is valid.
8-0159-15-100-00
This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and will be This certificate was issued electronically, remains the property of BSI Services Malaysia Sdn. Bhd. and is bound by the conditions of contract.
considered as a copy. This document is issued by the Company subject to SGS General Conditions of certification ervices available on Terms and Conditions Printed copies can be validated by calling telephone +603 9212 9638. Further clarifications regarding the scope of this certificate and the applicability of RSPO
This certificate is issued by SGS, approved by ASI GmbH under its Two-Tier Assurance Program (TTAP) and accredited against ISO 17065 & ISO 17021 by ASI North America This certificate is issued by SGS, approved by ASI GmbH under its Two-Tier Assurance Program (TTAP) and accredited against ISO 17065 & ISO 17021 by ASI North America | SGS. Attention is drawn to the limitation of liability, indemnification and jurisdictional clauses contained therein. This document is copyright protected and any Principle & Criteria: 2018 requirements may be obtained by consulting the organization. This certificate is valid only if the provided original copies are in complete
for RSPO [ASI-ACC-077 & ASI-APP-077]. This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are for RSPO [ASI-ACC-077 & ASI-APP-077]. This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate unauthorized alteration, forgery or falsification of the content or appearance of this document is unlawful.
set. The British Standards Institution is incorporated by Royal Charter. BSI Services Malaysia Sdn. Bhd. Suite 29.01 Level 29, The Gardens North Tower, Mid Valley
permitted and will be considered as a copy. This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and Conditions are permitted and will considered as a copy. This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and Conditions
City, Lingkaran Syed Putra 59200 Kuala Lumpur, Malaysia, Member of the BSI Group of Companies
| SGS. Attention is drawn to the limitation of liability, indemnification and jurisdictional clauses contained therein. This document is copyright protected and any unauthorized | SGS. Attention is drawn to the limitation of liability, indemnification and jurisdictional clauses contained therein. This document is copyright protected and any unauthorized Page 1 / 2
alteration, forgery or falsification of the content or appearance of this document is unlawful. alteration, forgery or falsification of the content or appearance of this document is unlawful. BSI Services Malaysia Sdn. Bhd. is ISO/IEC 17021-1 and ISO/IEC 17065 accredited; and RSPO Accredited (ASI-ACC-67) since 31/10/2014.
PF506 Revision 13 (Jul 2022) Page 1 of 2
Page 1/2 Page 1/2
Certificate version: C873703CU-RSPO SCC-01.2022 RSPO 8-0025-06-100-00
7 8 9 10 11
7 RSPO (ROUNDTABLE OF SUSTAINABLE PALM OIL)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT Control Union Pabrik Pengolahan Inti Kelapa Sawit (PKO) Suayap 15 November 2022 - 14 November 2027
Suayap Palm Kernel Oil Processing Plant (PT MMS) November 15, 2022 – November 14, 2027
8 RSPO (ROUNDTABLE OF SUSTAINABLE PALM OIL)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT SGS Indonesia Pabrik Pengolahan Kelapa Sawit Nanga Kiu dan Supply Base 23 Juni 2025 - 22 Juni 2030
Nanga Kiu Palm Oil Processing Plant and Supply Base (PT SMU) June 23, 2025 – June 22, 2030
9 RSPO (ROUNDTABLE OF SUSTAINABLE PALM OIL)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT SGS Indonesia Pabrik Pengolahan Kelapa Sawit Malata dan Supply Base 25 Juni 2025 - 24 Juni 2030
Malata Palm Oil Processing Plant and Supply Base (PT TSA) June 25, 2025 – June 24, 2030
10 RSPO (ROUNDTABLE OF SUSTAINABLE PALM OIL)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT SGS Indonesia Pabrik Pengolahan Kelapa Sawit Suayap dan Supply Base 27 Oktober 2021 – 26 Oktober 2026
Suayap Palm Oil Processing Plant and Supply Base (PT MMS) October 27, 2021 – October 26, 2026
11 RSPO (ROUNDTABLE OF SUSTAINABLE PALM OIL)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT BSI Indonesia Pabrik Pengolahan Kelapa Sawit Sumber Cahaya dan Supply Base 10 Agustus 2023 – 09 Agustus 2028
Sumber Cahaya Palm Oil Processing Plant and Supply Base (PT MPP) August 10, 2023 – August 09, 2028
30 Laporan Tahunan 2025 Annual Report
Page 31
Kilas Kinerja 2025
2025 Performance Highlights
Certificate ID25/00000250
SGS-ID-ISPO-00042
Certificate Number: SGS-RSPO/PC24-00051 Certificate Number: SGS-RSPO/PC24-00050
SGS Reference ID24/00000162 SGS Reference ID24/00000264 The management system of
Certificate ID25/00000279
SGS-ID-ISPO-00041 PT. Tanjung Sawit Abadi
Certificate of Registration Asosiasi Petani Kelapa Sawit Mandiri BUM Desa Berkah Mulya Jaya Mekar Mulya The certification system of
PT. Sawit Multi Utama Desa Malata, Kecamatan Menthobi Raya, Kabupaten Lamandau, Kalimantan Tengah, Indonesia.
PRODUCTION AND MANAGEMENT SYSTEM RSPO Membership Number: 1-0279-19-000-00 RSPO Membership Number: 1-0434-23-000-00 has been assessed and certified as meeting the requirements of
INDONESIAN SUSTAINABLE PALM OIL (ISPO)
Address: Address:
Desa Nangakoring, Desa Sungkup, Desa Sepondam, Desa Pedongatan, Desa Merambang, Kec. Bulik Timur & Kec.
Mentobi Raya, Kab. Lamandau, Provinsi Kalimantan Tengah Regulation of The Minister of Agriculture No. 38 Year 2020
This is to certify that Kadipi Atas Village, Pangkalan Lada Sub District, Kotawaringin Barat District, Center Kalimantan Province, Indonesia. Mekar Mulya Village, Sematu Jaya Sub-District, Lamandau District, Kalimantan Tengah Province, Indonesia.
has been assessed and certified as meeting the requirements of
Concern of Implementation of Indonesian
Company Name PT. Menteng Kencana Mas INDONESIAN SUSTAINABLE PALM OIL (ISPO) Sustainable Palm Oil Plantation Certification
Management Unit Name Kanamit Palm Oil Mill has been assessed and certified as meeting the requirements of has been assessed and certified as meeting the requirements of Regulation of The Minister of Agriculture No. 38 Year 2020 For the following activities
Management Unit Location Kanamit Village, Maliku District, Pulang Pisau Regency, RSPO INDEPENDENT SMALLHOLDER STANDARD (Milestone B) RSPO INDEPENDENT SMALLHOLDER STANDARD (Milestone B) Concern of Implementation of Indonesian PKS Malata: 60 Ton FFB/ Hour” with FFB
Sustainable Palm Oil Plantation Certification supply base from Malata Estate; Nanuah Estate & Sungai Bulik Estate with total area 6.427,02 Ha with supply
Kalimantan Tengah Province, Indonesia INDONESIA NATIONAL INTERPRETATION For the Production of INDONESIA NATIONAL INTERPRETATION For the Production of chain model Mass Balance
RSPO Registered Parent Company PT Sawit Sumbermas Sarana
RSPO Membership number 1-0111-07-000-00
Sustainable Palm Oil 2020 Endorsed by the RSPO Board of Sustainable Palm Oil 2020 Endorsed by the RSPO Board of For the following activities
Palm Oil Mill “PMKS (PMKS Nanga Kiu) 60 Ton FFB/ Hour with FFB supply base from Estate Nanga Kiu,
Governors on 14 February 2022 Governors on 14 February 2022 Estate Merambang, Estate Sepondam, and Estate Batu Tunggal with total area 8.958,97 Ha.
Certificate Number RSPO 793972 Supply chain model: Mass Balance.
Operates a Production and Management System which complies with the requirements of Indonesia National Interpretation 2020 of This guarantees that the criteria for processing RSPO certified oil palm products with the supply chain This guarantees that the criteria for processing RSPO certified oil palm products with the supply chain
RSPO P&C for Sustainable Palm Oil Production 2018 ; with Mass Balance supply chain module for the following scope: models of Identity Preserved as stated in the RSPO Independent Smallholder Standard 2020 have models of Identity Preserved as stated in the RSPO Independent Smallholder Standard 2020 have
been met been met
Production of Sustainable Crude Palm Oil (CPO) and Palm Kernel (PK)
This certificate is in force until further notice, provided that the licensee mentioned in this certificate continues meeting the RSPO This certificate is valid from 12 August 2025 until 11 August 2030 and remains valid subject to satisfactory surveillance
P&C and certification requirements and the conditions as laid down in the licensee contract with BSI Services Malaysia Sdn. Bhd. audits.
This certificate is valid from 22 October 2024 until 21 October 2029 and remains valid subject to satisfactory surveillance audits. This certificate is valid from 14 July 2023 until 13 July 2028 and remains valid subject to satisfactory surveillance audits. This certificate is valid from 12 August 2025 until 11 August 2030 and remains valid subject to satisfactory surveillance Issue 2. Certified since 12 August 2020
Based on the annual inspections that BSI Services Malaysia Sdn. Bhd. shall conduct this certificate is updated and kept in force.
audits. Date of revision 20 August 2025
Issue 03. Certified since 22 October 2019. Issue 04. Certified since 14 July 2023.
Issued by BSI Services Malaysia Sdn. Bhd. Date of Certificate Issue: 25 November 2025 Date of Certificate Issue: 10 September 2025 Issue 2. Certified since 12 August 2020
Certified activities performed by additional sites are listed on subsequent pages Certified activities performed by additional sites are listed on subsequent pages Date of revision 12 September 2025
Authorised Signature on Behalf
of BSI
Authorised Signatory Name Evelyn Chye, Managing Director
Authorised by
Original Registration Date: 24/06/2024 Effective Date: 24/06/2024
Authorised by Authorised by Waras Putri Andrianti
Waras Putri Andrianti Waras Putri Andrianti Authorised by
Latest Revision Date: 08/07/2025 Expiry Date: 23/06/2029
Waras Putri Andrianti PT SGS Indonesia
PT SGS Indonesia PT SGS Indonesia
PT SGS Indonesia
The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia
The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia
t +6221 2978 0600 - www.sgs.com t +6221 2978 0600 - www.sgs.com The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia t +6221 2978 0600 - www.sgs.com
t +6221 2978 0600 - www.sgs.com
8-0159-15-100-00
This certificate was issued electronically, remains the property of BSI Services Malaysia Sdn. Bhd. and is bound by the conditions of contract.
Printed copies can be validated by calling telephone +603 2081 3311. Further clarifications regarding the scope of this certificate and the applicability of RSPO
Principle & Criteria: 2018 requirements may be obtained by consulting the organization. This certificate is valid only if the provided original copies are in complete This certificate is issued by SGS, approved by ASI GmbH under its Two-Tier Assurance Program (TTAP) and accredited against ISO 17065 & ISO 17021 by ASI North America for This certificate is issued by SGS, approved by ASI GmbH under its Two-Tier Assurance Program (TTAP) and accredited against ISO 17065 & ISO 17021 by ASI North America for
This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and will be considered as a copy. This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and will be considered as a copy.
set. The British Standards Institution is incorporated by Royal Charter. BSI Services Malaysia Sdn. Bhd. Suite 29.01 Level 29, The Gardens North Tower, Mid Valley RSPO [ASI-ACC-077 & ASI-APP-077]. This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are RSPO [ASI-ACC-077 & ASI-APP-077]. This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are
This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and Conditions | SGS. Attention is drawn to the limitation of This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and Conditions | SGS. Attention is drawn to the limitation of
City, Lingkaran Syed Putra 59200 Kuala Lumpur, Malaysia, a Member of the BSI Group of Companies permitted and will be considered as copy. This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and Conditions permitted and will be considered as copy. This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and Conditions
| SGS. Attention is drawn to the limitation of liability, indemnification and jurisdictional clauses contained therein. This document is copyright protected and any unauthorized | SGS. Attention is drawn to the limitation of liability, indemnification and jurisdictional clauses contained therein. This document is copyright protected and any unauthorized liability, indemnification and jurisdictional clauses contained therein. This document is copyright protected and any unauthorized alteration, forgery or falsification of the content or liability, indemnification and jurisdictional clauses contained therein. This document is copyright protected and any unauthorized alteration, forgery or falsification of the content or
BSI Services Malaysia Sdn. Bhd. is ISO/IEC 17021-1 and ISO/IEC 17065 accredited; and RSPO Accredited (ASI-ACC-67) since 31/10/2014. appearance of this document is unlawful. appearance of this document is unlawful.
alteration, forgery or falsification of the content or appearance of this document is unlawful. alteration, forgery or falsification of the content or appearance of this document is unlawful.
PF506 Revision 16 (Oct 2024) Page 1 of 2 Page 1 of 69 Page 1 of 42 Page 1 / 2 Page 1 / 2
16 17 18 19 20
16 ISPO (INDONESIA SUSTAINABLE PALM OIL)
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT BSI Indonesia Pabrik Pengolahan Kelapa Sawit Kanamit dan Supply Base 24 Juni 2023 – 23 Juni 2029
Kanamit Palm Oil Processing Plant and Supply Base (PT MKM) June 24, 2023 – June 23, 2029
17 RSPO INDEPENDENT SMALLHOLDER
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT SGS Indonesia Perkebunan Kelapa Sawit Petani Swadaya di Asosiasi Petani Kelapa Sawit Mandiri 22 Oktober 2024 - 21 Oktober 2029
Independent Smallholder of Palm Oil Plantations in the Independent Palm Oil October 22, 2024 – October 21, 2029
Farmers Association
18 RSPO INDEPENDENT SMALLHOLDER
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT SGS Indonesia Perkebunan Kelapa Sawit Pekebun Swadaya di Bumdes Berkah Mulya Jaya 14 Juli 2023 – 13 Juli 2028
Independent Smallholder of Palm Oil Plantations in Bumders Berkah Mulya Jaya July 14, 2023 – July 13, 2028
19 ISPO (INDONESIA SUSTAINABLE PALM OIL) UNTUK PERKEBUNAN INTI
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT SGS Indonesia PT Sawit Multi Utama (PT SMU) 12 Agustus 2025 - 11 Agustus 2030
August 12, 2025 – August 11, 2030
20 ISPO (INDONESIA SUSTAINABLE PALM OIL) UNTUK PERKEBUNAN INTI
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT SGS Indonesia PT Tanjung Sawit Abadi (TSA) 12 Agustus 2025 - 11 Agustus 2030
August 12, 2025 – August 11, 2030
PT Sawit Sumbermas Sarana Tbk 31
Page 32
.
SERTIFIKAT ISPO SERTIFIKAT ISPO SERTIFIKAT ISPO
.
Menyatakan bahwa Sistem Sertifikasi
Menyatakan bahwa Sistem Sertifikasi
Kelapa Sawit Berkelanjutan Indonesia
Sertifikat ini diberikan kepada : Sertifikat ini diberikan kepada : Sertifikat ini diberikan kepada :
Kelapa Sawit Berkelanjutan Indonesia
PT SAWIT SUMBERMAS SARANA PT KALIMANTAN SAWIT ABADI PT KALIMANTAN SAWIT ABADI
PT Menteng Kencana Mas Alamat :
PT Mirza Pratama Putra
Alamat : Alamat :
Head Office : Jl. H. Udan Said No 47 Pangkalan Bun, Kelurahan Baru, Head Office : Jl. H. Udan Said No 47 Pangkalan Bun, Kelurahan Baru, Head Office : Jl. H. Udan Said No 47 Pangkalan Bun, Kelurahan Baru,
Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat
Telah dinilai oleh PT AJA Sertifikasi Indonesia dan teregistrasi terhadap persyaratan
Provinsi Kalimantan Tengah 74113 Provinsi Kalimantan Tengah 74113 Provinsi Kalimantan Tengah 74113
Telah dinilai oleh PT AJA Sertifikasi Indonesia dan teregistrasi terhadap persyaratan
ISPO (Indonesian Sustainable Palm Oil) Site Office : Desa Sulung dan Desa Natai Baru, Rangda, Rungun Site Office : Desa Natai Baru Kecamatan Arut Selatan dan Desa Rungun Site Office : Desa Natai Baru Kecamatan Arut Selatan dan Desa Rungun
Kondang, Kecamatan Arut Selatan, Kabupaten Kecamatan Kotawaringin Lama, Kabupaten Kotawaringin Kecamatan Kotawaringin Lama, Kabupaten Kotawaringin
PERMENTAN No. 38 Tahun 2020 – Lampiran 1 ISPO (Indonesian Sustainable Palm Oil) Kotawaringin Barat, Provinsi Kalimantan Tengah Barat, Provinsi Kalimantan Tengah Barat, Provinsi Kalimantan Tengah
PERMENTAN No. 38 Tahun 2020 – Lampiran 1
Telah dilakukan penilaian dan dinyatakan memenuhi persyaratan dalam Telah dilakukan penilaian dan dinyatakan memenuhi persyaratan dalam Telah dilakukan penilaian dan dinyatakan memenuhi persyaratan dalam
Nomor Sertifikat: AJAINDO/ISPO-IN/048/VII/2022 Peraturan Menteri Pertanian Nomor 38 Tahun 2020 Tentang Penyelenggaraan Peraturan Menteri Pertanian Nomor 38 Tahun 2020 Tentang Penyelenggaraan Peraturan Menteri Pertanian Nomor 38 Tahun 2020 Tentang Penyelenggaraan
Sertifikasi Perkebunan Kelapa Sawit berkelanjutan Indonesia (ISPO) – Sertifikasi Perkebunan Kelapa Sawit berkelanjutan Indonesia (ISPO) – Sertifikasi Perkebunan Kelapa Sawit berkelanjutan Indonesia (ISPO) –
Nomor Sertifikat: AJAINDO/ISPO-IN/049/VII/2022 Lampiran I
Tanggal Penerbitan Sertifikat: 31/07/2022 Lampiran I Lampiran I
Tanggal Penerbitan Sertifikat: 31/07/2022 Unit yang disertifikasi :
Tanggal Berakhirnya Sertifikat: 30/07/2027 Unit yang disertifikasi : Unit yang disertifikasi :
Kebun : 8 (Delapan) Kebun PT Sawit Sumbermas Sarana Seluas
Kebun : 2 (Dua) Kebun PT Kalimantan Sawit Abadi seluas 4.442,76 Ha Kebun : 2 (Dua) Kebun PT Kalimantan Sawit Abadi seluas 4.442,76 Ha
Tanggal Berakhirnya Sertifikat: 30/07/2027 16.984,82 Ha di Desa Sulung, Desa Kondang, Desa Rungun,
Tanggal Re-Registrasi Sertifikat: N.A di Desa Natai Baru, Kecamatan Arut Selatan dan Desa Rungun, di Desa Natai Baru, Kecamatan Arut Selatan dan Desa Rungun,
Desa Rangda dan Desa Natai Baru, Kecamatan Arut Selatan,
Kecamatan Kotawaringin Lama, Kabupaten Kotawaringin Barat, Kecamatan Kotawaringin Lama, Kabupaten Kotawaringin Barat,
Tanggal Re-Registrasi Sertifikat: N.A Kabupaten Kotawaringin Barat, Provinsi Kalimantan Tengah
Tanggal Pembaharuan Sertifikat: N.A Provinsi Kalimantan Tengah Provinsi Kalimantan Tengah
Pabrik : 2 (Dua) Pabrik dengan Kapasitas 90 Ton TBS/Jam di Desa Sulung
Tanggal Pembaharuan Sertifikat: N.A Pabrik : 1 (Satu) Pabrik dengan Kapasitas 90 Ton TBS/Jam di Desa Natai Baru, Pabrik : 1 (Satu) Pabrik dengan Kapasitas 90 Ton TBS/Jam di Desa Natai Baru,
dan Desa Rangda, Kecamatan Arut Selatan, Kabupaten
Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat, Provinsi Kecamatan Arut Selatan, Kabupaten Kotawaringin Barat, Provinsi
Tidak diizinkan memperbanyak dokumen ini. Kotawaringin Barat, Provinsi Kalimantan Tengah
Sertifikat ini adalah milik PT AJA Sertifikasi Indonesia dan harus dikembalikan jika diminta Kalimantan Tengah Kalimantan Tengah
Tidak diizinkan memperbanyak dokumen ini.
Model Rantai Pasok : Massbalance
Sertifikat ini adalah milik PT AJA Sertifikasi Indonesia dan harus dikembalikan jika diminta Model Rantai Pasok : Mass Balance Model Rantai Pasok : Mass Balance
Tanggal Penerbitan Sertifikat : 15 Desember 2022 Nomor Sertifikat : SPO.22040.TSI Tanggal Penerbitan Sertifikat : 15 Desember 2022 Nomor Sertifikat : SPO.22040.TSI
_______________________ Tanggal Penerbitan Sertifikat : 15 Desember 2022 Nomor Sertifikat : SPO.22042.TSI
Lillian Ann Kallman
Tanggal Berakhir Sertifikat : 14 Desember 2027 Tanggal Berakhir Sertifikat : 14 Desember 2027
Presiden DIrektur PT AJA Sertifikasi Indonesia Tanggal Berakhir Sertifikat : 14 Desember 2027
_______________________
Lillian Ann Kallman
Presiden DIrektur PT AJA Sertifikasi Indonesia
LSISPO-014-IDN
Nungky Awang Chandra Nungky Awang Chandra Nungky Awang Chandra
Direktur Utama Direktur Utama Direktur Utama
PT AJA Sertifikasi Indonesia, Jl. Daan Mogot Raya No. 119, Komplek Ruko Aldiron, Blok A17-18, Duri Kepa, Kebon Jeruk, Jakarta Barat, DKI Jakarta 11510 - Indonesia
LSISPO-014-IDN
www.ajaindonesia.com
Sertifikat dapat diperiksa secara online : 021-74775110 atau www.tsicertification.com atau Email : info@tsicertification.co.id Sertifikat dapat diperiksa secara online : 021-74775110 atau www.tsicertification.com atau Email : info@tsicertification.co.id Sertifikat dapat diperiksa secara online : 021-74775110 atau www.tsicertification.com atau Email : info@tsicertification.co.id
AJA/TMPL-014 Rev5
PT AJA Sertifikasi Indonesia, Jl. Daan Mogot Raya No. 119, Komplek Ruko Aldiron, Blok A17-18, Duri Kepa, Kebon Jeruk, Jakarta Barat, DKI Jakarta 11510 - Indonesia PT TSI Sertifikasi Internasional – Ad Premiere, Lantai 16 Jl. TB Simatupang Nomor 5, Kelurahan Ragunan, Kecamatan Pasar PT TSI Sertifikasi Internasional – Ad Premiere, Lantai 16 Jl. TB Simatupang Nomor 5, Kelurahan Ragunan, Kecamatan Pasar PT TSI Sertifikasi Internasional – Ad Premiere, Lantai 16 Jl. TB Simatupang Nomor 5, Kelurahan Ragunan, Kecamatan Pasar
www.ajaindonesia.com
Minggu, Jakarta Selatan 12550, DKI Jakarta Minggu, Jakarta Selatan 12550, DKI Jakarta Minggu, Jakarta Selatan 12550, DKI Jakarta
AJA/TMPL-014 Rev5
1/3 F-CM-14 Rev.4 1/2 F-CM-14 Rev.4 1 /2 F-CM-14 Rev.4
21 22 23 24 25
21 ISPO (INDONESIA SUSTAINABLE PALM OIL) UNTUK PERKEBUNAN INTI
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT ACT Internasional PT Menteng Kencana Mas (MKM) 31 Juli 2022 – 30 Juli 2027
July 31, 2022 – July 31, 2027
22 ISPO (INDONESIA SUSTAINABLE PALM OIL) UNTUK PERKEBUNAN INTI
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT ACT Internasional PT Mirza Pratama Putra (MPP) 31 Juli 2022 – 30 Juli 2027
July 31, 2022 – July 31, 2027
23 ISPO (INDONESIA SUSTAINABLE PALM OIL) UNTUK PERKEBUNAN INTI
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT TSI Sertifikasi Internasional PT Sawit Sumbermas Sarana (SSS) 15 Desember 2022 – 14 Desember 2027
December 15, 2024 – December 14, 2027
24 ISPO (INDONESIA SUSTAINABLE PALM OIL) UNTUK PERKEBUNAN INTI
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT TSI Sertifikasi Internasional PT Kalimantan Sawit Abadi (KSA) 15 Desember 2022 – 14 Desember 2027
December 15, 2024 – December 14, 2027
25 ISPO (INDONESIA SUSTAINABLE PALM OIL) UNTUK PERKEBUNAN INTI
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT TSI Sertifikasi Internasional PT Mitra Mendawai Sejati (MMS) 15 Desember 2022 – 14 Desember 2027
December 15, 2024 – December 14, 2027
32 Laporan Tahunan 2025 Annual Report
Page 33
Kilas Kinerja 2025
2025 Performance Highlights
Certificate ID24/00000388
SGS-ID-ISPO-00112
C
The certification system of
Asosiasi Petani Kelapa Sawit Mandiri
Desa Kadipi Atas, Desa Sumber Agung, Desa Purbasari, Desa Pangkalan Durin, Desa Sungai Rangit Jaya,
Kecamatan Pangkalan Lada, Kabupaten Kotawaringin Barat, Provinsi Kalimantan Tengah, Indonesia
has been assessed and certified as meeting the requirements of
INDONESIAN SUSTAINABLE PALM OIL (ISPO)
Regulation of The Minister of Agriculture No. 38 Year 2020
Concern of Implementation of Indonesian
Sustainable Palm Oil Plantation Certification
For the following activities
FFB Producer from Asosiasi Petani Kelapa Sawit Mandiri Estate with total area 380,61 Ha,
consist of 343 Plots with 173 Smallholders.
Supply Chain Model: N/A
This certificate is valid from 22 December 2024 until 21 December 2029 and remains valid subject to satisfactory
surveillance audits.
Issue 1. Certified since 22 December 2024
Authorised by
Waras Putri Andrianti
PT SGS Indonesia
The Garden Centre 2nd Floor, Cilandak Commercial Estate, Jl. Raya Cilandak KKO, Jakarta 12560, Indonesia
t +6221 2978 0600 - www.sgs.com
This document is an authentic electronic certificate for Client’ business purposes use only. Printed version of the electronic certificate are permitted and will be considered as a copy.
This document is issued by the Company subject to SGS General Conditions of certification services available on Terms and Conditions | SGS. Attention is drawn to the limitation of
liability, indemnification and jurisdictional clauses contained therein. This document is copyright protected and any unauthorized alteration, forgery or falsification of the content or
appearance of this document is unlawful.
Page 1 / 2
26 27 28 29
26 ISPO (INDONESIA SUSTAINABLE PALM OIL) UNTUK PERKEBUNAN PLASMA
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT TSI Sertifikasi Internasional Koperasi Jasa Nuangan Kasuma Jaya 10 Desember 2024 – 9 Desember 2029
Kebun Plasma PT MMS December 10, 2024 – December 09, 2029
Plasma Estate of PT MMS
27 ISPO (INDONESIA SUSTAINABLE PALM OIL) UNTUK PERKEBUNAN PLASMA
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT TSI Sertifikasi Internasional Koperasi Jasa Kondang Maju Bersama 19 September 2024 – 18 September 2029
Kebun Plasma PT KSA September 19, 2024 – September 19, 2029
Plasma Estate of PT KSA
28 ISPO INDEPENDENT SMALLHOLDER
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
PT SGS Indonesia Perkebunan Kelapa Sawit Petani Swadaya di Asosiasi Petani Kelapa Sawit Mandiri 22 Desember 2024 - 21 Desember 2029
Independent Smallholder of Palm Oil Plantations in the Independent December22, 2024 – December 21, 2029
Palm Oil Farmers Association
29 ISO 22000:2018
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
Sucofindo Production of Refined Bleached Deodorized Palm Oil (RBDPO), Refined Bleached 15 Januari 2022 - 14 Januari 2028
Deodorized Palm Kernel Oil (RBDPKO), Palm Fatty Acid Distillate (PFAD), Palm January 15, 2022 - January 14, 2028
Kernel Fatty Acid Distillate (PKFAD), Refined Bleached Deodorized Palm Olein
(RBDPL), Refined Bleached Deodorized Palm Stearin (RBDPS):
Production of CPKO:
Raw Material Receiving, Firs Press, Second Press, Filtration, Finished Goods
Bulking, Shipment
Production of Cooking Oil:
Raw Material, Filtration, Raw Material Receiving, Filling, Packaging, Packing,
Finished Goods Storing, Shipment.
PT Sawit Sumbermas Sarana Tbk 33
Page 34
30 31 32 33
30 HACCP : 2018
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
Sucofindo Production of Refined Bleached Deodorized Palm Oil (RBDPO), Refined Bleached 11 Januari 2019 - 10 Januari 2028
Deodorized Palm Kernel Oil (RBDPKO), Palm Fatty Acid Distillate (PFAD), Palm January 11, 2019 - January 10, 2028
Kernel Fatty Acid Distillate (PKFAD), Refined Bleached Deodorized Palm Olein
(RBDPL), Refined Bleached Deodorized Palm Stearin (RBDPS): Raw Material
Receiving, Raw Material Bulking, Physical Refinery, Dry Fractionation, Finished
Goods Bulking, Shipment.
Production of CPKO:
Raw Material Receiving, Raw Material Second Press, Filtration, Finished Goods
Bulking, Shipment.
Production of Cooking Oil:
Raw Material Bulking, Filtration, Raw Material Receiving, Filling, Packaging, Packing,
Finished Goods Storing, Shipment.
31 GMP+FSA: 2020
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
Sucofindo Produksi Palm Fatty Acid Distillate (PFAD), Palm Kernel 10 Januari 2025 - 09 Januari 2028
Fatty Acid Distillate (PKFAD) dan Palm Kernel Expeller (PKE) January 10, 2025 - January 09, 2028
Production of Palm Fatty Acid Distillate (PFAD), Palm Kernel
Fatty Acid Distillate (PKFAD) and Palm Kernel Expeller (PKE)
32 SERTIFIKAT SNI
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
Sucofindo Untuk produk “Minyakita” 03 Juni 2024 - 02 Juni 2028
For the “Minyakita” product June 03, 2024 - June 02, 2028
33 SERTIFIKAT SNI
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
Sucofindo Untuk produk “Hanau” 03 Juni 2024 - 02 Juni 2028
For the “Hanau” product June 03, 2024 - June 02, 2028
34 Laporan Tahunan 2025 Annual Report
Page 35
Kilas Kinerja 2025
2025 Performance Highlights
REV.13.01.25
REPUBLIK INDONESIA
(REPUBLIC OF INDONESIA)
ﺟﻤﻬﻮﺭﻳﺔ ﺇﻧﺪﻭﻧﻴﺴﻴﺎ
SERTIFIKAT HALAL
(HALAL CERTIFICATE)
ﺷﻬﺎﺩﺓ ﺍﻟﺤﻼﻝ
Nomor Sertifikat ID00410000259590622 ﺭﻗﻢ ﺍﻟﺸﻬﺎﺩﺓ
Certificate Number
Berdasarkan keputusan penetapan halal produk Majelis Ulama Indonesia nomor :
Based on the decree to stipulating halal products of the Indonesian Council of Ulama :
: ﺍﺳﺘﻨﺎﺩﺍ ﻋﻠﻰ ﻗﺮﺍﺭ ﻣﺠﻠﺲ ﺍﻟﻌﻠﻤﺎﺀ ﺍﻹﻧﺪﻭﻧﻴﺴﻲ ﻋﻦ ﺗﺤﺪﻳﺪ ﺍﻟﺤﻼﻝ ﻟﻠﻤﻨﺘﺠﺎﺕ
LPPOM-00080090740918 Tan ggal 13 Ju li 2022 KC# 10358238 - 1
22 Marcheshvan, 5786
Jenis Produk Lem ak , m in yak , dan em u lsi m in yak
Type of Product ﻧﻮﻉ ﺍﻟﻤﻨﺘﺞ November 13, 2025
PT Citra Borneo Utama Tbk
Nama Produk -Ter lam pir / As At t ach ed- Jl. H. Udan Said No. 47
Name of Product
ﺍﺳﻢ ﺍﻟﻤﻨﺘﺞ Pangkalan Bun, Kota Waringin Barat/Central of Kalimantan 74113
INDONESIA
Nama Pelaku Usaha PT Cit r a Bor n eo Ut am a Tbk
Name of Company ﺍﺳﻢ ﺍﻟﺸﺮﻛﺔ The following products sold by PT Citra Borneo Utama Tbk are certified Kosher with the listed restrictions.
Alamat Pelaku Usaha Kelu r ah an Ku m ai Hu lu , Kecam at an Ku m ai, Kab. Name K-ID Status Restriction Size
Company's Address Kot awar in gin Bar at , Kalim an t an Ten gah , , ﻋﻨﻮﺍﻥ ﺍﻟﺸﺮﻛﺔ
Crude Palm Kernel Oil XBK-MBXX Pareve BULK TRANSPORT
In don esia
Note: The transport requires separate kosher certification.
Palm Fatty Acid Distillate JVR-PRGJ Pareve BULK TRANSPORT
Note: The transport requires separate kosher certification.
Diterbitkan di Jakarta pada 14 J u li 2022 Palm Kernel Fatty Acid Distillate JVM-JRBK Pareve BULK TRANSPORT
Issued in Jakarta on ﺃﺻﺪﺭﺕ ﺍﻟﺸﻬﺎﺩﺓ ﺑﺠﺎﻛﺮﺗﺎ ﻓﻲ
Note: The transport requires separate kosher certification.
Refined Bleached Deodorized Olein IV56 JVQ-XVRW Pareve BULK TRANSPORT
Note: The transport requires separate kosher certification.
This certificate is VALID UNTIL November 30, 2026
telah memenuhi ketentuan perundang-undangan
Has complied with the provision of laws and regulations
ﻗﺪ ﺍﺳﺘﻮﻓﺖ ﺃﺣﻜﺎﻡ ﺍﻟﺘﺸﺮﻳﻊ Verify authenticity by
KEPALA entering K-ID at
BADAN PENYELENGGARA JAMINAN PRODUK HALAL www.digitalkosher.com
HEAD OF HALAL PRODUCT ASSURANCE BODY
ﺭﺋﻴﺲ ﻭﻛﺎﻟﺔ ﺿﻤﺎﻥ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺤﻼﻝ
Dokumen ini telah ditandatangani secara elektronik menggunakan sertifikat
Ah m ad Haik al Hasan elektronik yang diterbitkan oleh Balai Sertifikasi Elektronik, BSSN
34 35 36
34 SERTIFIKAT SNI
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
Sucofindo Untuk produk “Nuriyah Cooking Oil” 03 Juni 2024 - 02 Juni 2028
For the “Nuriyah Cooking Oil” product June 03, 2024 - June 02, 2028
35 SERTIFIKAT HALAL | HALAL CERTIFICATE
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
BPJPH Untuk produk lemak, minyak dan emulsi minyak 14 Juli 2022– 14 Juli 2026
For fat, oil, and oil emulsion products July 14, 2022 – July 14, 2026
36 SERTIFIKAT KOSHER
Penerbit Lingkup Masa Berlaku
Issuer Scope Validity Period
OK Kosher Untuk produk Refined Bleached Deodorized Olein IV58, Refined Bleached 30 November 2025 - 30 November 2026
Deodorized Palm Kernel Oil, Refined Bleached Deodorized Palm Oil, Refined November 30, 2025 - November 30, 2026
Bleached Deodorized Stearin, Crude Palm Kernel Oil, Palm Fatty Acid Distillate,
Palm Kernel Fatty Acid Distillate, dan Refined Bleached Deodorized Olein IV56
For Refined Bleached Deodorized Olein IV58, Refined Bleached Deodorized Palm
Kernel Oil, Refined Bleached Deodorized Palm Oil, Refined Bleached Deodorized
Stearin, Crude Palm Kernel Oil, Palm Fatty Acid Distillate, Palm Kernel Fatty Acid
Distillate, and Refined Bleached Deodorized Olein IV56
PT Sawit Sumbermas Sarana Tbk 35
Page 36
Kilas Peristiwa 2025
2025 Event Highlights
Juni June
SSMS Meraih Dua Penghargaan Bergengsi di Ajang TOP CSR Award 2025
SSMS Wins Two Prestigious Awards at the TOP CSR Award 2025
PT Sawit Sumbermas Sarana Tbk (SSMS) meraih dua penghargaan bergengsi di ajang TOP
CSR Award 2025, yaitu Top CSR Awards 2025 #Star 5, dan Top Leader on CSR Commitment
2025 yang digelar di Hotel Raffles Jakarta pada hari Rabu, 11 Juni 2025. Kedua penghargaan
ini menjadi bukti komitmen SSMS dalam menjalankan strategi bisnis yang berkelanjutan dan
bertanggung jawab secara sosial.
PT Sawit Sumbermas Sarana Tbk (SSMS) won two prestigious awards at the 2025 TOP
CSR Award: Top CSR Awards 2025 #Star 5 and Top Leader on CSR Commitment 2025. The
awards ceremony was held at the Raffles Hotel Jakarta on Wednesday, June 11, 2025. These
recognitions serve as evidence of SSMS’s commitment to implementing sustainable and
socially responsible business strategies.
Juni June
SSMS Melalui PT Mitra Mendawai Sejati (MMS) Lakukan Perhitungan Karbon Berbasis Sistem
Registri Nasional (SRN)
SSMS, Through PT Mitra Mendawai Sejati (MMS), Conducts Carbon Accounting Based on the
National Registry System (SRN)
PT Sawit Sumbermas Sarana Tbk (SSMS) melalui anak usahanya PT Mitra Mendawai Sejati (MMS)
secara resmi melakukan penghitungan emisi dan serapan karbon berbasis Sistem Registri
Nasional Pengendalian Perubahan Iklim (SRN-PPI) yang dikelola oleh Kementerian Lingkungan
Hidup dan Kehutanan (KLHK) Republik Indonesia. Langkah ini dilakukan sebagai bagian dari
strategi keberlanjutan SSMS serta komitmen dalam mendukung target pengurangan emisi
Gas Rumah Kaca (GRK) nasional.
PT Sawit Sumbermas Sarana Tbk (SSMS), through its subsidiary PT Mitra Mendawai Sejati
(MMS), has officially carried out carbon emission and absorption accounting based on the
National Registry System for Climate Change Control (SRN-PPI), managed by the Ministry of
Environment and Forestry (KLHK) of the Republic of Indonesia. This initiative is part of SSMS’s
sustainability strategy and its commitment to supporting the national greenhouse gas (GHG)
emission reduction targets.
Juli July
SSMS Dukung Transformasi Teknologi dan Inovasi Sawit Berkelanjutan
SSMS Supports Technological Transformation and Sustainable Palm Oil Innovation
PT Sawit Sumbermas Sarana Tbk (SSMS) berpartisipasi aktif dalam Pertemuan Teknis Kelapa
Sawit (PTKS) 2025, yang diselenggarakan pada tanggal 16–17 Juli 2025 di Yogyakarta. Kegiatan
ini merupakan agenda per dua tahunan yang diinisiasi oleh Pusat Penelitian Kelapa Sawit (PPKS)
sebagai wadah pertemuan strategis bagi para pemangku kepentingan, peneliti, akademisi,
praktisi, dan pekebun kelapa sawit dari seluruh Indonesia untuk berdiskusi dan berbagi inovasi
terkini di industri kelapa sawit.
PT Sawit Sumbermas Sarana Tbk (SSMS) actively participated in the 2025 Palm Oil Technical
Meeting (PTKS), held on 16–17 July 2025 in Yogyakarta. This biennial event, initiated by the
Indonesian Oil Palm Research Institute (PPKS), serves as a strategic forum for stakeholders,
researchers, academics, practitioners, and palm oil growers from across Indonesia to discuss
and share the latest innovations in the palm oil industry.
36 Laporan Tahunan 2025 Annual Report
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Kilas Kinerja 2025
2025 Performance Highlights
Agustus August
H. Abdul Rasyid AS Menerima Tanda Kehormatan Bintang Mahaputera Pratama
H. Abdul Rasyid AS, Receives the Bintang Mahaputera Pratama Honor
Presiden Republik Indonesia, Prabowo Subianto, menganugerahkan Tanda Kehormatan
Bintang Mahaputera Pratama kepada H. Abdul Rasyid AS, Chairman sekaligus Owner Citra
Borneo Indah (CBI) Group, pemegang saham terbesar PT Sawit Sumbermas Sarana Tbk (SSMS).
Penghargaan ini diserahkan dalam upacara kenegaraan di Istana Negara, Jakarta, bertepatan
dengan rangkaian peringatan Hari Ulang Tahun ke-80 Republik Indonesia.
The President of the Republic of Indonesia, Prabowo Subianto, conferred the Bintang
Mahaputera Pratama honorary title upon H. Abdul Rasyid AS, Chairman and Owner of Citra
Borneo Indah (CBI) Group, the largest shareholder of PT Sawit Sumbermas Sarana Tbk (SSMS).
The award was presented during a state ceremony at the State Palace in Jakarta, in conjunction
with the commemoration of the 80th Anniversary of the Republic of Indonesia.
November November
SSMS Mendapatkan Fasilitas Pinjaman Sindikasi Hingga Rp 5,2 Triliun
SSMS Secures Syndicated Loan Facility of Up to IDR5.2 Trillion
PT Sawit Sumbermas Sarana Tbk (SSMS) menandatangani perjanjian pembiayaan sindikasi
dengan perbankan dan lembaga keuangan terkemuka nasional yang dipimpin oleh PT Bank
Rakyat Indonesia (Persero) Tbk (BBRI) sebagai Original Mandated Lead Arranger & Bookrunner
(OMLAB). Sindikasi pemberi pinjaman lengkap antara lain BBRI, PT Bank Negara Indonesia
(Persero) Tbk (BBNI), PT Bank Syariah Indonesia (Persero) Tbk (BSI), Lembaga Pembiayaan
Ekspor Indonesia (LPEI), PT Bank Woori Saudara Indonesia 1906 Tbk (SDRA), PT Bank Maybank
Indonesia Tbk (BNII), PT Bank KB Indonesia Tbk (BBKP), dan PT Allo Bank Indonesia Tbk (BBHI),
dengan total nilai fasilitas maksimal Rp 5,2 triliun. Pembiayaan sindikasi merupakan bagian
dari strategi Perusahaan untuk memperkuat struktur keuangan dan operasionalnya.
PT Sawit Sumbermas Sarana Tbk (SSMS) has signed a syndicated financing agreement with
leading national banks and financial institutions, led by PT Bank Rakyat Indonesia (Persero)
Tbk (BBRI) as the Original Mandated Lead Arranger & Bookrunner (OMLAB). The full syndicate
of lenders includes BBRI, PT Bank Negara Indonesia (Persero) Tbk (BBNI), PT Bank Syariah
Indonesia (Persero) Tbk (BSI), Indonesia Eximbank (Indonesia Export Financing Agency LPEI),
PT Bank Woori Saudara Indonesia 1906 Tbk (SDRA), PT Bank Maybank Indonesia Tbk (BNII), PT
Bank KB Indonesia Tbk (BBKP), and PT Allo Bank Indonesia Tbk (BBHI), with a total maximum
facility value of IDR5.2 trillion. This syndicated financing is part of the Company’s strategy to
strengthen its financial structure and operational capacity.
PT Sawit Sumbermas Sarana Tbk 37
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02 Laporan Manajemen Management Report 38 Laporan Tahunan 2025 Annual Report
Page 39
Laporan Manajemen
Management Report
PT Sawit Sumbermas Sarana Tbk 39
Page 40
Laporan Dewan Komisaris
Board of Commissioners’ Report
PROF. DR. IR.
BUNGARAN
SARAGIH
Komisaris Utama
President Commissioner
40 Laporan Tahunan 2025 Annual Report
Page 41
Laporan Manajemen
Management Report
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Our Value Shareholders and Stakeholders,
Pertama-tama, marilah kita memanjatkan puji dan syukur ke First and foremost, we express our gratitude to Almighty
hadirat Tuhan Yang Maha Esa karena atas rahmat dan karunia- God for His blessings and grace, which have enabled the
Nya, Perseroan dapat menutup tahun 2025 dengan kinerja Company to close the year 2025 with resilient performance
yang tetap kuat di tengah dinamika global dan domestik. amid global and domestic dynamics. The year 2025 has been
Tahun 2025 menjadi periode yang menuntut ketangguhan, a period that demanded resilience, disciplined execution, and
disiplin eksekusi, serta ketepatan pengambilan keputusan sound decision-making, given the volatility in commodity
mengingat volatilitas pasar komoditas, perubahan kebijakan markets, shifts in energy policies, and ongoing geopolitical
energi, dan ketidakpastian geopolitik yang masih membayangi uncertainties affecting the global economy.
perekonomian dunia.
Melalui laporan ini, Dewan Komisaris menyampaikan ringkasan Through this report, the Board of Commissioners presents
pelaksanaan fungsi pengawasan terhadap kebijakan dan a summary of its supervisory function over the policies and
jalannya pengurusan Perseroan yang dilakukan Direksi management of the Company carried out by the Board of
sepanjang tahun 2025. Laporan ini merupakan wujud Directors throughout 2025. This report serves as a form of
pertanggungjawaban kepada pemegang saham dan pemangku accountability to shareholders and stakeholders, as well as
kepentingan, serta bagian dari komitmen Perseroan dalam a reflection of the Company’s commitment to implementing
menerapkan prinsip Tata Kelola Perusahaan yang Baik (Good Good Corporate Governance (GCG) principles in accordance
Corporate Governance/GCG) sesuai peraturan perundang- with prevailing laws and regulations.
undangan yang berlaku.
Pandangan Dewan Komisaris Board of Commissioners’ View
terhadap Kondisi Ekonomi Global, on Global, National, and Industry
Nasional, dan Industri Economic Conditions
Sepanjang tahun 2025, perekonomian global berada pada fase Throughout 2025, the global economy experienced moderate
pertumbuhan yang moderat namun penuh ketidakpastian. growth amid heightened uncertainty. The volatility in
Volatilitas pasar komoditas dunia, termasuk minyak dan global commodity markets, including oil and metals,
logam, mencerminkan perubahan struktur permintaan dan reflects structural shifts in demand and global investment
distribusi investasi global yang terdampak oleh kombinasi flows influenced by a combination of geopolitical risks,
risiko geopolitik, kebijakan perdagangan proteksionis, dan protectionist trade policies, and tighter monetary policies
PT Sawit Sumbermas Sarana Tbk 41
Page 42
kebijakan moneter yang lebih ketat di beberapa negara maju. in several advanced economies. In recent months, global commodity
Dalam beberapa bulan terakhir, pasar komoditas global mengalami markets have experienced a sharp decline driven by concerns
penurunan tajam akibat kekhawatiran tentang suku bunga yang tetap over persistently high interest rates, a stronger US dollar, and
tinggi, penguatan dolar AS, serta koreksi ekuitas yang meluas di pasar widespread equity market corrections, which have also pressured
internasional, yang turut menekan komoditas energi seperti minyak energy commodities such as crude oil and industrial metals. This
mentah serta logam industri. Penurunan ini menunjukkan bahwa trend highlights that global risk dynamics remain a key driver of
struktur risiko global tetap menjadi pendorong utama volatilitas macroeconomic volatility in 2025.
ekonomi makro di 2025.
Dari sisi konsumsi pangan global, data FAO menunjukkan bahwa From the perspective of global food consumption, FAO data indicates
indeks harga pangan dunia yang mengindeks “vegetable oil” justru that the global food price index for “vegetable oils” has shown an
menunjukkan kenaikan, termasuk pada minyak nabati karena increase, including for edible oils, driven by strong demand from
permintaan yang kuat dari negara-negara Asia seperti India dan Asian countries such as India and China, despite an overall decline
China, meskipun harga pangan secara umum menurun. Hal ini in food prices. This reflects the uneven dynamics of commodity
menandakan ketidakseragaman dinamika pasar komoditas, di mana markets, where food and energy demand continue to be key drivers
kebutuhan pangan dan energi masih menjadi pendorong penting of certain commodity prices.
harga komoditas tertentu.
Di tingkat nasional, Indonesia menunjukkan ketahanan yang relatif At the national level, Indonesia demonstrated relatively strong
kuat. Badan Pusat Statistik (BPS) mencatat perekonomian Indonesia resilience. Statistics Indonesia (BPS) recorded economic growth
tumbuh 5,11% sepanjang tahun 2025, meningkat dibandingkan 2024 of 5.11% in 2025, an increase from 5.03% in 2024. This growth
sebesar 5,03%. Peningkatan ini memperlihatkan fundamental reflects sustained domestic demand fundamentals, while exports
permintaan domestik yang terjaga, sementara ekspor barang dan of goods and services continued to expand as one of the key growth
jasa tetap tumbuh sebagai salah satu pendorong. Kinerja ekonomi drivers. The stable performance of the national economy provides
nasional yang stabil menjadi landasan bagi keberlanjutan investasi a solid foundation for sustained investment in the real sector and
sektor riil dan aktivitas industri berbasis sumber daya alam, termasuk activities in natural resource-based industries, including the palm
perkebunan kelapa sawit. oil plantation sector.
Infografis 1. Pertumbuhan Ekonomi Indonesia
Infographic 1. Indonesia’s Economic Growth
5.3
5.2
Pertumbuhan PDB (% yoy)
5.11%
5.1 5.05%
5.03%
5.0
4.9
4.8
2023 2024 2025
Sumber | Source: BPS (2023-2025).
Pertumbuhan Ekonomi Indonesia 2023 – 2025 = Indonesia’s Economic Growth 2023 – 2025
Pertumbuhan PDB (% YoY) = GDP growth (% YoY)
42 Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Report
Untuk industri kelapa sawit, tahun 2025 menunjukkan dinamika For the palm oil industry, 2025 reflected a complex set of dynamics.
yang kompleks. Harga CPO diperkirakan melemah dan menutup CPO prices were projected to weaken and close the year in negative
tahun di zona negatif, yang menunjukkan peningkatan volatilitas territory, indicating heightened volatility in the global vegetable
di pasar minyak nabati dunia akibat ketidakpastian geopolitik dan oil market driven by geopolitical uncertainty and fluctuations in
fluktuasi permintaan global. Meski demikian, pelaku pasar tetap global demand. Nevertheless, market participants continued to
melihat faktor seasonal dan penurunan produksi di beberapa wilayah view seasonal factors and production declines in certain regions
sebagai potensi dukungan harga. as potential price support.
Di Indonesia, pertumbuhan industri kelapa sawit ditandai oleh In Indonesia, the palm oil industry’s growth was characterized by
penguatan serapan domestik dan dinamika ekspor. Pemerintah stronger domestic absorption and evolving export dynamics. The
menerapkan mandatori biodiesel B40 mulai 1 Januari 2025 dengan Government implemented the B40 biodiesel mandate starting
alokasi sekitar 15,6 juta kiloliter, yang memperbesar kebutuhan January 1, 2025, with an allocation of approximately 15.6 million
minyak sawit sebagai bahan baku energi dalam negeri. Pada saat kiloliters, increasing the demand for palm oil as a domestic energy
yang sama, pelaku industri menghadapi perubahan pola ekspor feedstock. At the same time, industry players faced shifting export
karena sebagian pasokan terserap pasar domestik, sementara harga patterns as part of the supply was absorbed by the domestic market,
CPO global bergerak volatil mengikuti permintaan minyak nabati, while global CPO prices remained volatile, influenced by vegetable
kebijakan energi, dan kondisi cuaca. Secara umum, konsensus oil demand, energy policies, and weather conditions. Overall,
pasar yang dihimpun Reuters menunjukkan ekspektasi harga market consensus compiled by Reuters indicated expectations of
minyak sawit rata-rata lebih tinggi pada 2025 dibanding 2024, yang higher average palm oil prices in 2025 compared to 2024, providing
membuka peluang perbaikan margin bila disertai efisiensi biaya dan opportunities for margin improvement when supported by cost
produktivitas kebun yang terjaga. efficiency and sustained plantation productivity.
Implikasi Kondisi Ekonomi dan Implications of Economic and Industry
Industri terhadap Perseroan Conditions on the Company
Dewan Komisaris menilai bahwa konfigurasi ekonomi dan industri The Board of Commissioners views that the economic and industry
sepanjang 2025 memberikan tantangan sekaligus peluang bagi landscape throughout 2025 presented both challenges and
Perseroan. Penguatan serapan domestik melalui kebijakan biodiesel opportunities for the Company. Strengthened domestic absorption
memperbaiki keseimbangan permintaan dalam negeri dan ekspor, through biodiesel policies improved the balance between domestic
namun juga menuntut industri untuk memastikan pasokan yang demand and exports, while also requiring the industry to ensure
berkelanjutan dan efisien. Di sisi lain, volatilitas harga global, sustainable and efficient supply. On the other hand, global price
perubahan biaya logistik, serta isu akses pasar tetap menjadi faktor volatility, changes in logistics costs, and market access issues remain
yang harus diantisipasi melalui manajemen risiko dan fleksibilitas factors that must be anticipated through effective risk management
komersial. and commercial flexibility.
Dalam konteks tersebut, Dewan Komisaris mendorong Direksi untuk In this context, the Board of Commissioners encourages the Board
terus menajamkan fokus pada produktivitas kebun, penguatan of Directors to further sharpen its focus on plantation productivity,
praktik agronomi, reliabilitas pabrik, serta pengendalian biaya yang strengthening agronomic practices, ensuring mill reliability, and
disiplin. Dewan Komisaris juga menilai bahwa agenda keberlanjutan maintaining disciplined cost control. The Board also emphasizes
perlu diintegrasikan lebih kuat ke dalam strategi, mengingat tuntutan that sustainability must be more firmly integrated into the Company’s
rantai pasok global terhadap aspek keterlacakan, kepatuhan, dan strategy, given the increasing global supply chain demands related
praktik ESG yang semakin meningkat. to traceability, compliance, and ESG practices.
Dewan Komisaris senantiasa memberikan dukungan penuh terhadap The Board of Commissioners consistently provides full support
setiap kebijakan Pemerintah yang berkaitan dengan keberlangsungan for all Government policies related to the sustainability of the palm
industri kelapa sawit berkelanjutan. Dalam menjalankan fungsi oil industry. In carrying out its supervisory function, the Board
pengawasan, Dewan Komisaris juga memberikan arahan kepada also provides direction to the Board of Directors to continuously
Direksi agar senantiasa mematuhi serta mengimplementasikan comply with and implement all regulatory developments set by the
setiap dinamika kebijakan yang ditetapkan oleh Pemerintah. Hal ini Government. This reflects the Company’s commitment to regulatory
mencerminkan komitmen Perseroan untuk senantiasa taat regulasi compliance and alignment with Government programs in promoting
serta sejalan dengan program Pemerintah dalam mengedepankan sustainable business practices and good corporate governance.
praktik usaha yang berkelanjutan dan tata kelola perusahaan yang
baik.
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Selain itu, Dewan Komisaris menekankan pentingnya penerapan Furthermore, the Board of Commissioners emphasizes the
prinsip keberlanjutan dalam setiap aspek operasional Perseroan. importance of embedding sustainability principles across all aspects
Arahan yang diberikan kepada Direksi tidak hanya berfokus pada of the Company’s operations. The guidance provided to the Board
kepatuhan terhadap regulasi, tetapi juga pada penguatan komitmen of Directors is not only focused on regulatory compliance but also
terhadap praktik bisnis yang bertanggung jawab, transparan, dan on strengthening commitments to responsible, transparent, and
berorientasi jangka panjang. Dengan demikian, Perseroan diharapkan long-term-oriented business practices. Through these efforts, the
mampu memberikan kontribusi nyata bagi pengembangan industri Company is expected to contribute meaningfully to the development
kelapa sawit nasional, menjaga keseimbangan lingkungan, serta of the national palm oil industry, maintain environmental balance,
meningkatkan kesejahteraan masyarakat sekitar. Seluruh langkah and improve the welfare of surrounding communities. These
ini sejalan dengan visi Pemerintah dalam mendorong tata kelola initiatives are aligned with the Government’s vision to promote
perusahaan yang baik dan berkelanjutan, sekaligus memperkuat good and sustainable corporate governance, while strengthening
posisi Perseroan sebagai pelaku usaha yang berintegritas dan the Company’s position as a business entity with integrity and strong
berdaya saing tinggi. competitiveness.
Penilaian terhadap Kinerja Direksi Assessment of the Board of
Directors’ Performance
Dalam menilai kinerja Direksi, Dewan Komisaris menggunakan In assessing the performance of the Board of Directors, the
beberapa tolok ukur utama, antara lain pencapaian target keuangan, Board of Commissioners applies several key indicators, including
kualitas kinerja operasional, ketepatan pengelolaan risiko, serta the achievement of financial targets, the quality of operational
kepatuhan dan tata kelola. Sepanjang 2025, Dewan Komisaris menilai performance, the effectiveness of risk management, as well as
Direksi mampu menjaga kinerja Perseroan tetap bertumbuh, serta compliance and governance practices. Throughout 2025, the Board
menunjukkan ketangkasan dalam mengelola perubahan kondisi of Commissioners believes that the Board of Directors has been
pasar dan kebijakan industri. able to sustain the Company’s growth while demonstrating agility
in managing changing market conditions and industry policies.
Secara keuangan, kinerja keuangan Perseroan menunjukkan From a financial perspective, the Company’s performance showed
perbaikan yang bermakna. Hingga Desember 2025, Perseroan meaningful improvement. As of December 2025, the Company
dilaporkan membukukan laba bersih sekitar Rp1,39 triliun, meningkat recorded a net profit of approximately IDR1.39 trillion, representing
sekitar 67,43% dibanding periode yang sama tahun sebelumnya, an increase of around 67.43% compared to the same period in the
didukung pertumbuhan pendapatan yang meningkat signifikan. previous year, supported by significant revenue growth. These
Capaian tersebut mencerminkan kombinasi antara perbaikan harga achievements demonstrate a combination of improved average
jual rata-rata, pengelolaan biaya yang lebih efektif, dan eksekusi selling prices, more effective cost management, and consistent
operasional yang konsisten. operational execution.
Dari sisi operasional, Perseroan juga menjaga produktivitas bahan From an operational standpoint, the Company maintained strong
baku. Pada tahun 2025, produksi Tandan Buah Segar (TBS) inti dan raw material productivity. In 2025, production of Fresh Fruit Bunches
plasma tercatat sekitar 1.729 ribu metrik ton. Dewan Komisaris (FFB) from nucleus and plasma estates reached approximately
menilai konsistensi performa lapangan ini merupakan fondasi penting 1,729 thousand metric tons. The Board of Commissioners considers
untuk menjaga efisiensi pabrik dan kualitas produksi, serta untuk this consistency in field performance as a critical foundation for
memastikan Perseroan dapat memanfaatkan peluang pasar secara maintaining mill efficiency and product quality, as well as ensuring
optimal. that the Company can optimally capture market opportunities.
Atas capaian tersebut, Dewan Komisaris menyampaikan apresiasi In light of these achievements, the Board of Commissioners
kepada Direksi dan seluruh jajaran manajemen serta karyawan expresses its appreciation to the Board of Directors, as well as
Perseroan atas dedikasi, ketekunan, dan fokus pada pencapaian to all levels of management and employees, for their dedication,
target. Dewan Komisaris juga mengapresiasi langkah Direksi dalam perseverance, and focus on achieving targets. The Board also
menjaga kehati-hatian finansial dan pengelolaan modal kerja di commends the Board of Directors for maintaining financial prudence
tengah volatilitas pasar. and effective working capital management amid market volatility.
Pengawasan terhadap Perumusan Oversight of the Formulation and
Implementasi Strategi Perseroan Implementation of the Company’s Strategy
Sebagai bagian dari peran pengawasan yang berkesinambungan, As part of its continuous supervisory role, the Board of
Dewan Komisaris turut memberikan perhatian terhadap proses Commissioners closely monitors the formulation and implementation
perumusan dan implementasi strategi Perseroan. Sepanjang 2025, of the Company’s strategy. Throughout 2025, the Board actively
Dewan Komisaris menjalankan fungsi pengawasan dan pemberian carried out its oversight and advisory functions to the Board of
nasihat kepada Direksi secara aktif melalui rapat-rapat berkala, Directors through regular meetings, performance report monitoring,
pemantauan laporan kinerja, serta evaluasi atas implementasi and evaluations of strategic policy implementation. The focus of
kebijakan strategis. Fokus pengawasan meliputi aspek kinerja supervision includes financial performance, plantation and mill
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keuangan, operasional kebun dan pabrik, tindak lanjut atas isu risiko, operations, follow-up on risk issues, regulatory compliance, as well
kepatuhan terhadap regulasi, serta penguatan agenda keberlanjutan as strengthening sustainability and governance agendas.
dan tata kelola.
Dalam mengawasi perumusan strategi, Dewan Komisaris In overseeing strategy formulation, the Board of Commissioners
memastikan bahwa rencana kerja dan kebijakan strategis yang ensures that the work plans and strategic policies developed by
disusun Direksi selaras dengan arah jangka panjang Perseroan the Board of Directors are aligned with the Company’s long-term
dan mempertimbangkan dinamika industri kelapa sawit yang direction and take into account the dynamics of the palm oil industry,
dipengaruhi oleh kebijakan energi, permintaan pasar global, serta which are influenced by energy policies, global market demand,
isu keberlanjutan. Dewan Komisaris memberikan masukan agar and sustainability issues. The Board provides input to ensure that
Direksi menempatkan produktivitas dan efisiensi sebagai prioritas, productivity and efficiency remain key priorities, while balancing
serta menyeimbangkan strategi pertumbuhan dengan kesiapan growth strategies with resource readiness, financing capacity,
sumber daya, pembiayaan, dan mitigasi risiko. and risk mitigation.
Dewan Komisaris juga telah melakukan pemantauan implementasi The Board of Commissioners also monitored the implementation
strategi dengan mengacu pada Rencana Kerja dan Anggaran of the strategy with reference to the Company’s Work Plan and
Perusahaan (RKAP) sebagai pedoman utama. Melalui mekanisme Budget (RKAP) as the primary guideline. Through regular meetings
rapat dan laporan berkala, Dewan Komisaris menilai realisasi and reporting mechanisms, the Board assessed the realization
program-program strategis, mengidentifikasi deviasi kinerja, of strategic programs, identified performance deviations, and
serta meminta Direksi menyampaikan rencana korektif dan jadwal requested the Board of Directors to present corrective action
penyelesaiannya bila diperlukan. Dewan Komisaris juga menekankan plans along with implementation timelines when necessary. The
pentingnya penguatan sistem pelaporan internal agar pengambilan Board also emphasized the importance of strengthening internal
keputusan dapat didukung data yang tepat waktu dan dapat reporting systems to ensure that decision-making is supported by
diandalkan. timely and reliable data.
Pandangan atas Prospek Usaha View on Business Prospects Prepared
yang Disusun Direksi by the Board of Directors
Dewan Komisaris telah menelaah prospek usaha yang disusun Direksi The Board of Commissioners has reviewed the business prospects
untuk tahun 2026, berikut asumsi utama yang digunakan. Asumsi prepared by the Board of Directors for 2026, along with the key
utama yang dipantau Dewan Komisaris dalam prospek usaha antara underlying assumptions. The key assumptions monitored by
lain: (i) stabilitas permintaan domestik untuk bahan baku biodiesel the Board include: (i) stability of domestic demand for biodiesel
sejalan dengan implementasi mandatori B40; (ii) pergerakan feedstock in line with the implementation of the B40 mandate; (ii)
harga CPO yang dipengaruhi keseimbangan pasokan-permintaan CPO price movements influenced by the supply-demand balance
minyak nabati dan kondisi cuaca; (iii) ketersediaan tenaga kerja of vegetable oils and weather conditions; (iii) labor availability and
dan efektivitas pemeliharaan kebun; (iv) reliabilitas aset pabrik dan effectiveness of plantation maintenance; (iv) reliability of mill assets
efisiensi biaya energi; serta (v) kepatuhan dan tuntutan pasar atas and energy cost efficiency; and (v) compliance with and market
aspek keberlanjutan dan keterlacakan. demands related to sustainability and traceability.
Dalam pandangan Dewan Komisaris, prospek Perseroan pada In the view of the Board of Commissioners, the Company’s prospects
2026 tetap terbuka dengan mempertimbangkan kebutuhan in 2026 remain promising, supported by global demand for vegetable
global terhadap minyak nabati, kekuatan permintaan domestik, oils, strong domestic demand, and the continuation of palm oil-based
dan kebijakan energi berbasis sawit yang berlanjut. Permintaan energy policies. Global demand for vegetable oils is projected to
global terhadap minyak nabati diproyeksikan tetap tumbuh seiring continue growing in line with population growth, food demand, and
peningkatan populasi, kebutuhan pangan, serta transisi energi the transition toward biofuel-based energy in various countries.
berbasis biofuel di berbagai negara. Namun demikian, pertumbuhan However, this growth is expected to be accompanied by increased
tersebut akan berjalan beriringan dengan peningkatan pasokan dari supply from major producers, resulting in a more stable price
produsen utama, sehingga struktur harga diperkirakan lebih stabil structure, albeit with volatility that must still be anticipated.
dengan volatilitas yang tetap perlu diantisipasi.
Di tingkat domestik, keberlanjutan program mandatori biodiesel At the domestic level, the continuation of the mandatory biodiesel
menjadi faktor fundamental yang memperkuat ketahanan industri program remains a fundamental factor strengthening the resilience
sawit nasional. Peningkatan alokasi biodiesel serta komitmen of Indonesia’s palm oil industry. Increased biodiesel allocation and
pemerintah dalam menjaga stabilitas pasokan energi berbasis the Government’s commitment to maintaining stability in CPO-
CPO memberikan dukungan terhadap permintaan dalam negeri. based energy supply provide strong support for domestic demand.
Dalam pandangan Dewan Komisaris, kebijakan ini berperan strategis In the Board’s view, this policy plays a strategic role as a balancing
sebagai penyeimbang ketika pasar ekspor menghadapi tekanan mechanism when export markets face global price pressures. As
harga global. Dengan demikian, struktur permintaan industri sawit a result, the demand structure of Indonesia’s palm oil industry
Indonesia menjadi lebih resilien dibandingkan periode sebelumnya becomes more resilient compared to previous periods that were
yang sangat bergantung pada pasar ekspor. heavily dependent on export markets.
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Meskipun peluang tetap terbuka, Dewan Komisaris juga mencermati Despite the opportunities, the Board of Commissioners also observes
sejumlah risiko yang berpotensi memengaruhi prospek usaha several risks that may affect the Company’s business prospects in
Perseroan pada 2026, antara lain fluktuasi harga komoditas global, 2026, including fluctuations in global commodity prices, exchange
dinamika nilai tukar, peningkatan biaya input seperti pupuk dan rate dynamics, rising input costs such as fertilizers and labor, as well
tenaga kerja, serta perkembangan regulasi keberlanjutan di pasar as evolving sustainability regulations in key markets. Increasing
utama. Tekanan regulasi internasional terkait aspek lingkungan international regulatory pressure related to environmental aspects
dan ketertelusuran rantai pasok akan semakin menguat, sehingga and supply chain traceability will require companies to enhance
perusahaan dituntut untuk meningkatkan standar tata kelola dan governance standards and operational transparency. In this context,
transparansi operasional. Dalam konteks ini, daya saing tidak hanya competitiveness is determined not only by productivity but also by
ditentukan oleh produktivitas, tetapi juga oleh kredibilitas praktik the credibility of sustainability practices.
keberlanjutan.
Secara keseluruhan, Dewan Komisaris menilai bahwa industri kelapa Overall, the Board of Commissioners believes that the palm oil and
sawit dan minyak nabati pada tahun 2026 akan berada dalam fase vegetable oil industry in 2026 will enter a phase of more selective,
pertumbuhan yang lebih selektif dan berbasis efisiensi. Perusahaan efficiency-driven growth. Companies that are able to maintain
yang mampu menjaga produktivitas kebun, meningkatkan efisiensi plantation productivity, enhance operational efficiency, and
operasional, serta memperkuat integrasi hilir dan komitmen strengthen downstream integration and sustainability commitments
keberlanjutan akan memiliki posisi yang lebih kuat dalam menghadapi will be better positioned to navigate price cycles. With strong
siklus harga. Dengan fundamental yang terjaga dan strategi yang fundamentals and disciplined strategy, the Board is confident that
disiplin, Dewan Komisaris meyakini bahwa Perseroan tetap memiliki the Company will continue to have solid long-term prospects as an
prospek jangka panjang yang solid sebagai bagian penting dari integral part of national food and energy security.
ketahanan pangan dan energi nasional.
Pandangan atas Penerapan Tata View on the Implementation of
Kelola, WBS, dan Manajemen Risiko Governance, Whistleblowing System
(WBS), and Risk Management
Dewan Komisaris menilai bahwa penerapan tata kelola perusahaan The Board of Commissioners considers that the implementation
sepanjang 2025 berjalan pada arah yang baik. Dewan Komisaris of corporate governance throughout 2025 has progressed in a
memandang bahwa konsistensi transparansi pelaporan, kepatuhan positive direction. The Board believes that consistent transparency
regulasi, serta akuntabilitas pengambilan keputusan merupakan in reporting, regulatory compliance, and accountability in decision-
fondasi utama untuk menjaga kepercayaan pemegang saham dan making are fundamental to maintaining shareholder trust and the
akses Perseroan terhadap pembiayaan serta pasar. Company’s access to financing and markets.
Dalam aspek Whistleblowing System (WBS), Dewan Komisaris In terms of the Whistleblowing System (WBS), the Board of
menekankan pentingnya efektivitas mekanisme pelaporan Commissioners emphasizes the importance of an effective reporting
pelanggaran sebagai instrumen pencegahan. Penguatan WBS mechanism as a preventive tool. Strengthening the WBS is carried
dilakukan melalui sosialisasi berkelanjutan, perlindungan pelapor, out through continuous socialization, protection for whistleblowers,
dan pengelolaan tindak lanjut yang transparan dan terukur. Dewan and transparent and measurable follow-up management. The Board
Komisaris mendorong Direksi untuk memastikan bahwa setiap encourages the Board of Directors to ensure that every report
laporan yang masuk ditangani secara independen, serta temuan- received is handled independently, and that relevant findings are
temuan yang relevan digunakan sebagai dasar perbaikan proses used as a basis for process improvements and strengthening a
dan penguatan budaya integritas. culture of integrity.
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Terkait manajemen risiko, Dewan Komisaris menilai Direksi telah Regarding risk management, the Board of Commissioners assesses
melakukan identifikasi dan pengelolaan risiko utama, termasuk risiko that the Board of Directors has identified and managed key risks,
pasar (harga komoditas), risiko operasional (produktivitas kebun including market risks (commodity prices), operational risks
dan reliabilitas pabrik), risiko kepatuhan, serta risiko keberlanjutan. (plantation productivity and mill reliability), compliance risks, and
Ke depan, Dewan Komisaris mendorong peningkatan kedalaman sustainability risks. Going forward, the Board encourages deeper
mitigasi melalui pemantauan indikator risiko yang lebih proaktif, mitigation efforts through more proactive risk indicator monitoring,
penajaman kontrol internal, serta integrasi penilaian risiko ke dalam strengthening internal controls, and integrating risk assessments
keputusan investasi dan pengelolaan aset. into investment decisions and asset management.
Perubahan Komposisi Dewan Komisaris Changes in the Composition of the Board of
Commissioners
Pada tahun 2025, tidak ada perubahan dalam komposisi Dewan In 2025, there were no changes in the composition of the Board
Komisaris. Anggota yang ada terus memberikan kepemimpinan, of Commissioners. The existing members continued to provide
pengawasan strategis, dan bimbingan kepada perusahaan. Dewan leadership, strategic oversight, and guidance to the Company. The
Komisaris tetap berdedikasi untuk menegakkan prinsip- prinsip Board remains committed to upholding governance principles
tata kelola dan memastikan bahwa Perseroan beroperasi dengan and ensuring that the Company operates with transparency and
transparansi dan akuntabilitas. accountability.
Susunan Dewan Komisaris untuk tahun 2025 adalah sebagai berikut: The composition of the Board of Commissioners for 2025 is as
follows:
• Komisaris Utama : Prof. Dr. Ir. Bungaran Saragih • President Commissioner : Prof. Dr. Ir. Bungaran Saragih
• Komisaris Independen : Hoesen • Independent Commissioner : Hoesen
• Komisaris : Ir. Rimbun Situmorang • Commissioner : Ir. Rimbun Situmorang
Penutup dan Apresiasi Closing and Appreciation
Dewan Komisaris memandang tahun 2025 sebagai periode yang The Board of Commissioners views 2025 as a period that underscores
mempertegas pentingnya disiplin operasional, ketahanan finansial, the importance of operational discipline, financial resilience,
dan tata kelola yang kuat. Dengan tetap mengedepankan prinsip and strong governance. By upholding prudence and continuous
kehati-hatian serta peningkatan berkelanjutan, Dewan Komisaris improvement, the Board remains optimistic that the Company has
optimistis Perseroan memiliki fondasi yang memadai untuk menjaga a solid foundation to sustain healthy and sustainable growth.
pertumbuhan yang sehat dan berkelanjutan.
Dewan Komisaris menyampaikan terima kasih kepada Pemegang The Board of Commissioners expresses its gratitude to the
Saham atas kepercayaan yang diberikan, kepada Direksi beserta Shareholders for their trust, to the Board of Directors and all
seluruh insan Perseroan atas kerja keras dan dedikasinya, serta Company personnel for their hard work and dedication, and to all
kepada para pemangku kepentingan atas dukungan dan kolaborasi stakeholders for their continued support and collaboration. May
yang terjalin baik. Semoga sinergi ini terus terjaga dan ditingkatkan this synergy be sustained and further strengthened to enhance the
untuk memperkuat kinerja Perseroan di masa mendatang. Company’s performance in the future.
Atas Nama Dewan Komisaris,
On Behalf of the Board of Commissioners,
Prof. Dr. Ir. Bungaran Saragih
Komisaris Utama
President Commissioner
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Board of Directors’ Report
JAP HARTONO
Direktur Utama
President Director
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Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Our Value Shareholders and Stakeholders,
Puji dan syukur kami panjatkan ke hadirat Tuhan Yang We express our gratitude to Almighty God for His abundant
Maha Esa atas limpahan rahmat dan karunia-Nya, sehingga blessings and grace, which have enabled PT Sawit Sumbermas
PT Sawit Sumbermas Sarana Tbk dapat melalui tahun 2025 Sarana Tbk to navigate through 2025 with solid performance,
dengan kinerja yang solid meskipun industri kelapa sawit despite the challenging dynamics faced by the global palm oil
global menghadapi dinamika yang penuh tantangan. Di tengah industry. Amid commodity price volatility and global economic
volatilitas harga komoditas serta tekanan ekonomi dunia, pressures, the Company has been able to sustain performance
Perseroan tetap mampu menjaga pertumbuhan kinerja melalui growth through operational discipline, consistent cost control,
disiplin operasional, pengendalian biaya yang konsisten, serta and enhanced productivity across all business lines.
peningkatan produktivitas di seluruh lini usaha.
Sepanjang tahun 2025, Perseroan terus memperkuat budaya Throughout 2025, the Company continued to strengthen its
perusahaan yang berlandaskan prinsip highly productive, corporate culture based on the principles of highly productive,
highly efficient, zero fraud, dan zero accident sebagai fondasi highly efficient, zero fraud, and zero accident as the foundation
dalam menjalankan kegiatan operasional. Pada saat yang for its operational activities. At the same time, the Company
sama, Perseroan juga menjalankan strategi pertumbuhan yang implemented a measured growth strategy through business
terukur melalui ekspansi usaha dan akuisisi aset perkebunan expansion and the acquisition of strategic plantation assets to
strategis guna meningkatkan kapasitas produksi serta enhance production capacity and support long-term growth.
mendukung pertumbuhan jangka panjang.
Didukung oleh fondasi operasional yang semakin kokoh serta Supported by increasingly robust operational fundamentals
dukungan kebijakan pemerintah dalam pengembangan energi and government policies promoting renewable energy
terbarukan melalui program biodiesel nasional, Perseroan development through the national biodiesel program, the
meyakini bahwa prospek industri kelapa sawit akan tetap Company believes that the palm oil industry will remain on
berada pada jalur pertumbuhan yang positif. Dengan a positive growth trajectory. With strengthened operations,
penguatan operasional, disiplin pengelolaan biaya, serta disciplined cost management, and a selective expansion
strategi ekspansi yang selektif, Perseroan optimistis dapat strategy, the Company remains confident in its ability to
terus menciptakan nilai tambah yang berkelanjutan bagi continuously create sustainable value for shareholders and
pemegang saham dan seluruh pemangku kepentingan. all stakeholders.
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Tinjauan Ekonomi dan Industri Economic and Industry Overview
Tahun 2025 ditandai oleh pertumbuhan ekonomi global yang tetap The year 2025 was characterized by continued global economic
berlangsung namun berada pada jalur moderat. International growth, albeit at a moderate pace. The International Monetary
Monetary Fund (IMF) mempublikasikan ekonomi dunia tumbuh sekitar Fund (IMF) reported that the global economy grew by approximately
3,2% pada tahun 2025, seiring penyesuaian kebijakan moneter, 3.2% in 2025, reflecting adjustments in monetary policies, trade
fragmentasi perdagangan, serta meningkatnya proteksionisme fragmentation, and rising protectionism in several countries. In
di sejumlah negara. Dalam konteks ini, perekonomian global tidak this context, the global economy did not experience contraction
mengalami kontraksi, namun berada pada fase pertumbuhan yang but remained in a relatively stable growth phase, with uncertainty
relatif stabil dengan tingkat ketidakpastian yang masih dipengaruhi still influenced by geopolitical dynamics and inflation.
oleh dinamika geopolitik dan inflasi.
Tekanan inflasi global yang mulai mereda memberikan ruang bagi Easing global inflationary pressures provided room for several central
beberapa bank sentral untuk melonggarkan kebijakan moneter, banks to adopt more accommodative monetary policies, although
meskipun tingkat suku bunga riil masih relatif tinggi. IMF mencatat real interest rates remained relatively high. The IMF recorded that
inflasi global turun menjadi sekitar 4,3% pada 2025, mendekati global inflation declined to around 4.3% in 2025, approaching central
target bank sentral di berbagai negara maju. bank targets in many advanced economies.
Permintaan minyak nabati global lebih tinggi dari supply sehingga Global demand for edible oils exceeded supply, generating a positive
memberikan dampak positif terhadap perdagangan internasional, impact on international trade, particularly in the edible oil market.
khususnya pada permintaan minyak nabati.
Di tengah dinamika global, ekonomi Indonesia menunjukkan Amid global dynamics, Indonesia’s economy demonstrated strong
ketahanan yang cukup meyakinkan. Badan Pusat Statistik (BPS) resilience. Badan Pusat Statistik (BPS) reported that Indonesia’s
mencatat ekonomi Indonesia tumbuh 5,11% pada tahun 2025, economy grew by 5.11% in 2025, up from 5.03% in 2024, marking
meningkat dari 5,03% pada 2024 dan menjadi yang tertinggi dalam the highest growth in the past three years. This growth was driven
tiga tahun terakhir. Pertumbuhan ini didorong oleh konsumsi rumah by household consumption, investment, and the performance of
tangga, investasi, serta kinerja sektor produksi utama. key production sectors.
Stabilitas ekonomi domestik juga tercermin dari pertumbuhan Domestic economic stability was also reflected in consistent
triwulanan yang konsisten di atas 5%, dengan pertumbuhan ekonomi quarterly growth above 5%, with economic growth in the second
triwulan II 2025 mencapai sekitar 5,12% yoy. Kondisi ini menjadi quarter of 2025 reaching approximately 5.12% year-on-year. This
fondasi penting bagi sektor agribisnis, termasuk industri kelapa condition serves as an important foundation for the agribusiness
sawit, karena memastikan permintaan domestik tetap terjaga. sector, including the palm oil industry, by ensuring stable domestic
demand.
Bank Dunia memproyeksikan ekonomi Indonesia akan tetap tumbuh The World Bank projects that Indonesia’s economy will continue to
di kisaran 5% pada periode 2025–2026, menunjukkan stabilitas grow at around 5% during the 2025–2026 period, indicating relatively
jangka menengah yang relatif kuat dibandingkan banyak negara strong medium-term stability compared to many other developing
berkembang lainnya. Kebijakan moneter yang lebih akomodatif countries. More accommodative monetary policy also supports
juga mendukung pertumbuhan ekonomi, dengan Bank Indonesia economic growth, with Bank Indonesia lowering interest rates to
menurunkan suku bunga untuk menjaga momentum ekonomi serta maintain economic momentum as well as inflation and exchange
stabilitas inflasi dan nilai tukar. rate stability.
Meskipun demikian, volatilitas nilai tukar dan harga komoditas global Nevertheless, exchange rate volatility and global commodity price
tetap menjadi faktor risiko yang perlu diantisipasi. Fluktuasi kurs fluctuations remain key risks that need to be anticipated. Currency
dapat meningkatkan pendapatan ekspor dalam rupiah, namun juga fluctuations may increase export revenues in rupiah terms but
berpotensi menaikkan biaya input impor. Oleh karena itu, disiplin could also raise the cost of imported inputs. Therefore, disciplined
pengelolaan dan disiplin keuangan menjadi faktor penting dalam management and financial prudence remain critical factors in
menjaga stabilitas kinerja perusahaan. maintaining stable corporate performance.
Secara keseluruhan, tahun 2025 menegaskan bahwa Indonesia Overall, 2025 reaffirmed Indonesia’s relatively resilient position amid
berada pada posisi yang relatif tangguh di tengah pertumbuhan moderate global economic growth. Strong domestic fundamentals
ekonomi global yang moderat. Ketahanan domestik menjadi faktor remain a key factor supporting the performance of the commodity
penting yang menopang kinerja sektor komoditas, termasuk industri sector, including the palm oil industry.
kelapa sawit.
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Tinjauan Industri Kelapa Sawit Palm Oil Industry Overview
Industri kelapa sawit pada tahun 2025 menunjukkan kondisi yang The palm oil industry in 2025 demonstrated relatively stable
relatif stabil di tengah dinamika ekonomi global dan fluktuasi harga conditions amid global economic dynamics and commodity price
komoditas. Indonesia tetap mempertahankan posisinya sebagai fluctuations. Indonesia maintained its position as the world’s largest
produsen minyak sawit terbesar di dunia, dengan peran yang semakin palm oil producer, with an increasingly strategic role in meeting
strategis dalam memenuhi kebutuhan minyak nabati global, baik global edible oil demand for both food and renewable energy sectors.
untuk sektor pangan maupun energi terbarukan.
Permintaan minyak nabati dunia terus meningkat seiring Global demand for edible oils continued to increase in line with
pertumbuhan populasi, perkembangan industri pangan, serta population growth, the expansion of the food industry, and rising
meningkatnya kebutuhan energi alternatif. Dalam konteks tersebut, demand for alternative energy. In this context, palm oil holds a
minyak sawit memiliki keunggulan kompetitif dibandingkan minyak competitive advantage over other edible oils due to its higher yield
nabati lainnya karena tingkat produktivitas perunit luas lahan yang per unit of land area and greater cost efficiency in production.
lebih tinggi serta efisiensi biaya produksi yang lebih baik.
Di sisi lain, keseimbangan antara pasokan dan permintaan minyak On the supply side, the balance between global edible oil supply and
nabati global relatif terjaga. Pertumbuhan produksi minyak demand remained relatively stable. Production growth across major
nabati berlangsung secara moderat di berbagai negara produsen, producing countries was moderate, while global demand increased
sementara permintaan global naik pesat. Kondisi ini menciptakan significantly. This condition created relative stability in the edible
stabilitas relatif pada pasar minyak nabati meskipun volatilitas oil market, although price volatility persisted due to global trade
harga masih terjadi akibat dinamika perdagangan global, kebijakan dynamics, energy policies, and weather factors.
energi, dan faktor cuaca.
Salah satu faktor struktural yang memperkuat industri kelapa One of the structural factors strengthening Indonesia’s palm oil
sawit Indonesia adalah keberlanjutan program mandatori biodiesel industry is the continuation of the national biodiesel mandate
nasional. Kebijakan ini meningkatkan serapan CPO di pasar domestik program. This policy increases domestic CPO absorption, creating
sehingga menciptakan permintaan yang lebih stabil serta mengurangi more stable demand and reducing dependence on export markets.
ketergantungan terhadap pasar ekspor. Program biodiesel juga The biodiesel program also serves as a key government instrument
menjadi instrumen penting pemerintah dalam mendukung transisi in supporting the energy transition while strengthening the national
energi sekaligus memperkuat industri minyak nabati nasional. edible oil industry.
Kebijakan biodiesel juga diterapkan di berbagai negara dengan Biodiesel policies are also implemented in various countries with
pendekatan berbeda. Di Amerika Serikat, program energi terbarukan different approaches. In the United States, renewable energy
mendorong penggunaan soybean oil sebagai bahan baku biodiesel, programs encourage the use of soybean oil as a biodiesel feedstock,
sementara di Eropa kebijakan serupa mendorong pemanfaatan while in Europe, similar policies promote the use of rapeseed oil and
rapeseed oil dan sunflower oil. Hal ini menunjukkan bahwa kebijakan sunflower oil. This demonstrates that biodiesel policies generally
biodiesel secara umum menjadi strategi pemerintah untuk serve as a strategic tool for governments to support their respective
mendukung industri minyak nabati domestik masing-masing negara. domestic edible oil industries.
Di tengah peluang tersebut, industri kelapa sawit juga menghadapi Amid these opportunities, the palm oil industry also faces various
berbagai tantangan, termasuk peningkatan biaya produksi, dinamika challenges, including rising production costs, logistics dynamics,
logistik, serta tuntutan terhadap praktik keberlanjutan dan and increasing demands for sustainability practices and supply
ketertelusuran rantai pasok. Regulasi lingkungan yang semakin ketat chain traceability. Stricter environmental regulations in key markets
di pasar utama menuntut perusahaan untuk memperkuat praktik require companies to strengthen sustainability management
pengelolaan keberlanjutan dan transparansi dalam rantai pasok. practices and enhance transparency across the supply chain.
Oleh karena itu, keberhasilan perusahaan kelapa sawit tidak hanya Therefore, the success of palm oil companies is not solely determined
ditentukan oleh pergerakan harga komoditas, tetapi juga oleh by commodity price movements but also by their ability to maintain
kemampuan dalam menjaga produktivitas kebun, meningkatkan plantation productivity, improve operational efficiency, and ensure
efisiensi operasional, serta memastikan kepatuhan terhadap standar compliance with global sustainability standards.
keberlanjutan global.
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Dengan fundamental industri yang tetap kuat serta dukungan With strong industry fundamentals and continued support from kebijakan energi terbarukan di tingkat nasional, industri kelapa sawit national renewable energy policies, Indonesia’s palm oil industry is Indonesia diperkirakan akan terus memainkan peran penting dalam expected to continue playing a vital role in meeting global edible oil memenuhi kebutuhan minyak nabati global sekaligus mendukung demand while supporting national energy security and economic ketahanan energi dan pembangunan ekonomi nasional. development. Strategi dan Kebijakan Strategis Company Strategy and Strategic Perseroan Tahun 2025 Policies in 2025 Sepanjang tahun 2025, Perseroan menjalankan strategi bisnis yang Throughout 2025, the Company implemented a business strategy berfokus pada penguatan keunggulan operasional (operational focused on strengthening operational excellence and cost control excellence) serta pengendalian biaya sebagai fondasi utama dalam as the primary foundation for sustaining long-term growth. The menjaga pertumbuhan berkelanjutan. Perseroan menyadari bahwa Company recognizes that in the palm oil industry, commodity prices dalam industri kelapa sawit, faktor harga komoditas dan kondisi and weather conditions are external variables beyond its control. cuaca merupakan variabel eksternal yang berada di luar kendali Therefore, improving plantation productivity, enhancing operational perusahaan. Oleh karena itu, peningkatan produktivitas kebun, efficiency, and maintaining disciplined cost management remain efisiensi operasional, serta disiplin pengelolaan biaya menjadi key strategic priorities. prioritas utama dalam strategi pengelolaan usaha. Untuk memastikan implementasi strategi berjalan efektif, Perseroan To ensure effective strategy implementation, the Company placed menempatkan sebagian besar manajemen senior, termasuk Direksi most of its senior management, including the Board of Directors dan manajemen operasional, di Pangkalan Bun sebagai pusat and operational management, in Pangkalan Bun as the center of kegiatan operasional Perseroan. Kedekatan manajemen dengan operational activities. This proximity to field operations enables aktivitas operasional di lapangan memungkinkan pengawasan more effective internal supervision, faster decision-making, and internal yang lebih efektif, pengambilan keputusan yang lebih more responsive handling of operational challenges. cepat, serta respons yang lebih tepat terhadap berbagai tantangan operasional. Perseroan juga terus memperkuat budaya perusahaan sebagai The Company also continues to strengthen its corporate culture as landasan operasional melalui penerapan nilai highly productive, an operational foundation through the implementation of the values highly efficient, zero fraud, dan zero accident. Prinsip ini bertujuan of highly productive, highly efficient, zero fraud, and zero accident. meningkatkan produktivitas dan efisiensi kerja sekaligus These principles aim to enhance productivity and efficiency while membangun organisasi yang berintegritas serta menjunjung tinggi fostering an organization built on integrity and a strong commitment keselamatan kerja. to workplace safety. Dalam mendukung pertumbuhan usaha, Perseroan menjalankan In supporting business growth, the Company implemented a strategi ekspansi yang terukur melalui pertumbuhan anorganik measured expansion strategy through inorganic growth. In 2025, (inorganic growth). Pada tahun 2025, Perseroan menyelesaikan the Company completed the acquisition of PT Sawit Mandiri Lestari akuisisi PT Sawit Mandiri Lestari (SML) yang memiliki potensi (SML), which has high productivity potential and a relatively young produktivitas tinggi dan profil umur tanaman yang relatif muda. plantation profile. This acquisition expands the Company’s plantation Akuisisi ini memperluas basis aset perkebunan Perseroan, asset base, increases production capacity, and strengthens its meningkatkan kapasitas produksi, serta memperkuat fondasi long-term growth foundation. pertumbuhan jangka panjang. Selain ekspansi horizontal melalui akuisisi aset perkebunan, In addition to horizontal expansion through plantation asset Perseroan juga memperkuat integrasi bisnis dari hulu hingga acquisitions, the Company also strengthened its upstream-to- hilir guna meningkatkan efisiensi operasional dan nilai tambah downstream business integration to enhance operational efficiency produk. Integrasi ini mencakup peningkatan produktivitas kebun, and product value creation. This integration includes improving optimalisasi kinerja pabrik pengolahan, serta pengembangan produk plantation productivity, optimizing mill performance, and developing turunan minyak sawit. downstream palm oil derivative products. Di sisi lain, Perseroan juga terus memperkuat tata kelola On the other hand, the Company continues to strengthen corporate perusahaan dengan mengintegrasikan prinsip Environmental, governance by integrating Environmental, Social, and Governance Social, and Governance (ESG) ke dalam strategi bisnis. Penguatan (ESG) principles into its business strategy. Strengthening fungsi keberlanjutan di tingkat manajemen memastikan bahwa sustainability functions at the management level ensures that pertumbuhan usaha berjalan selaras dengan aspek lingkungan, business growth aligns with environmental, social, and governance sosial, dan tata kelola yang baik. aspects. 52 Laporan Tahunan 2025 Annual Report
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Melalui kombinasi penguatan operasional, disiplin pengendalian Through a combination of operational strengthening, disciplined cost
biaya, ekspansi usaha yang selektif, serta penguatan tata kelola control, selective business expansion, and enhanced sustainability
keberlanjutan, Perseroan terus memperkuat fondasi pertumbuhan governance, the Company continues to reinforce its long-term
jangka panjang dan meningkatkan daya saing di industri kelapa sawit. growth foundation and improve its competitiveness in the palm
oil industry.
Selain itu, Perseroan senantiasa menjaga hubungan yang harmonis In addition, the Company maintains harmonious relationships with
dengan anak perusahaan, termasuk PT Citra Borneo Utama Tbk, its subsidiaries, including PT Citra Borneo Utama Tbk, by ensuring
dengan memastikan kepatuhan terhadap regulasi dan peraturan compliance with applicable laws and regulations.
perundang-undangan yang berlaku.
Peranan Direksi dalam Perumusan The Role of the Board of Directors in
dan Implementasi Strategi Strategy Formulation and Implementation
Direksi memiliki peran sentral dalam merumuskan dan The Board of Directors plays a central role in formulating and
mengimplementasikan strategi Perseroan dengan memastikan implementing the Company’s strategy by ensuring that every decision
setiap keputusan selaras dengan visi jangka panjang, tujuan aligns with the long-term vision, sustainable growth objectives,
pertumbuhan berkelanjutan, serta kepentingan pemegang saham and the interests of shareholders and other stakeholders. In the
dan pemangku kepentingan lainnya. Dalam proses perumusan strategy formulation process, the Board conducts comprehensive
strategi, Direksi melakukan kajian terhadap kondisi makroekonomi, assessments of macroeconomic conditions, palm oil industry
dinamika industri kelapa sawit, risiko usaha, serta peluang dynamics, business risks, and available growth opportunities, as well
pertumbuhan yang tersedia, evaluasi kinerja internal Perseroan, as evaluations of the Company’s internal performance. All decisions
semua Keputusan dilakukan secara dan transparan, ini merupakan are made objectively and transparently, reflecting the Company’s
culture dalam dalam menyusun kebijakan strategis. culture in developing strategic policies.
Direksi menerapkan pendekatan berbasis data dan risiko (risk- The Board applies a data-driven and risk-based approach (risk-
based decision making), dengan melibatkan unit kerja terkait serta based decision making), involving relevant business units while
mempertimbangkan transparansi dan rekomendasi dari organ di considering transparency and recommendations from supporting
bawah Direksi. Proses ini mencakup penetapan prioritas strategis, organs under the Board. This process includes setting strategic
alokasi sumber daya, serta penyusunan indikator kinerja utama (Key priorities, allocating resources, and establishing Key Performance
Performance Indicators/KPI) untuk memastikan setiap inisiatif Indicators (KPIs) to ensure that each strategic initiative can be
strategis dapat diukur secara objektif, transparan, dan secara measured objectively, transparently, and collaboratively.
kolaboratif.
Direksi juga melakukan pengawasan secara berkelanjutan melalui The Board also performs continuous oversight through regular
mekanisme monitoring dan evaluasi berkala terhadap pencapaian monitoring and evaluation of operational and financial performance
target operasional dan keuangan. Rapat koordinasi rutin dengan targets. Routine coordination meetings with management are
manajemen dilakukan untuk meninjau perkembangan implementasi conducted to review the progress of strategy implementation,
strategi, mengidentifikasi hambatan, serta menetapkan langkah identify challenges, and determine necessary corrective actions.
perbaikan yang diperlukan.
Melalui komunikasi internal yang kuat dan koordinasi lintas fungsi Through strong internal communication and effective cross-
yang efektif, Direksi memastikan setiap unit kerja memahami peran functional coordination, the Board ensures that each business unit
dan kontribusinya dalam mencapai sasaran Perseroan. Dengan understands its role and contribution in achieving the Company’s
kepemimpinan yang responsif terhadap dinamika lingkungan objectives. With leadership that is responsive to business
usaha, Direksi berkomitmen menjaga konsistensi pelaksanaan environment dynamics, the Board is committed to maintaining
strategi serta memastikan Perseroan tetap mempertahankan dan consistency in strategy execution and ensuring that the Company
mengokohkan status 100% RSPO dan berada pada jalur pertumbuhan continues to uphold and strengthen its status as a 100% certified
yang berkelanjutan dan berdaya saing tinggi. member of the Roundtable on Sustainable Palm Oil (RSPO), while
remaining on a path of sustainable and competitive growth.
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Analisis Kinerja Perusahaan Company Performance Analysis Tahun 2025 menjadi periode yang sangat positif bagi PT Sawit The year 2025 marked a highly positive period for PT Sawit Sumbermas Sarana Tbk, ditandai dengan pencapaian kinerja yang Sumbermas Sarana Tbk, characterized by solid performance solid dan baik dari sisi operasional maupun keuangan. Keberhasilan achievements both operationally and financially. This success ini mencerminkan efektivitas strategi Perseroan dalam menjaga reflects the effectiveness of the Company’s strategy in maintaining disiplin operasional meningkatkan efisiensi serta memperkuat daya operational discipline, improving efficiency, and strengthening saing di tengah dinamika industri kelapa sawit global. competitiveness amid the dynamics of the global palm oil industry. Perseroan memahami bahwa dalam industri kelapa sawit terdapat The Company recognizes that there are three main factors tiga faktor utama yang memengaruhi kinerja perusahaan, yaitu harga influencing performance in the palm oil industry, namely commodity komoditas, volume produksi, dan biaya operasional. Di antara ketiga prices, production volume, and operational costs. Among these, faktor tersebut, harga komoditas dan kondisi cuaca merupakan commodity prices and weather conditions are external factors faktor eksternal yang berada di luar kendali perusahaan. Oleh karena beyond the Company’s control. Therefore, cost control and itu, Perseroan menempatkan pengendalian biaya dan peningkatan productivity enhancement remain the primary focus in sustaining produktivitas sebagai fokus utama dalam menjaga profitabilitas long-term profitability. secara berkelanjutan. Sepanjang tahun 2025, Perseroan mencatatkan peningkatan Throughout 2025, the Company recorded improved operational kinerja operasional yang tercermin dari pertumbuhan produksi performance, reflected in production growth and optimized serta optimalisasi utilisasi fasilitas pengolahan. Hingga akhir tahun utilization of processing facilities. By the end of 2025, the Company 2025, Perseroan membukukan pendapatan sekitar Rp14,81 triliun, reported revenue of approximately IDR14.81 trillion, an increase meningkat sekitar 42,91% dibandingkan tahun sebelumnya, dengan of around 42.91% compared to the previous year, with the main kontribusi utama berasal dari segmen minyak dan lemak nabati. contribution coming from the edible oil and fats segment. Kinerja profitabilitas Perseroan juga menunjukkan penguatan The Company’s profitability also strengthened significantly. Profit for yang signifikan. Laba tahun berjalan setelah efek penyesuaian the year after proforma adjustment effects reached approximately proforma tercatat sekitar Rp1,39 triliun, meningkat sekitar 67,43% IDR1.39 trillion, increasing by around 67.43% compared to the dibandingkan tahun sebelumnya. Pencapaian ini mencerminkan previous year. This achievement reflects the Company’s success keberhasilan Perseroan dalam menjaga keseimbangan antara in maintaining a balance between increased production volume and peningkatan volume produksi dan pengendalian biaya operasional effective cost control, enabling it to sustain margins amid global sehingga mampu mempertahankan margin usaha di tengah fluktuasi commodity price fluctuations. harga komoditas global. Untuk mempertahankan keunggulan operasional, Perseroan terus To maintain operational excellence, the Company continued to menjalankan berbagai inisiatif peningkatan produktivitas dan implement various productivity and efficiency initiatives, including efisiensi, termasuk optimalisasi penggunaan pupuk dengan cara optimizing fertilizer usage, improving harvesting effectiveness, efisien dan peningkatan efektivitas proses panen, serta penguatan and strengthening data-driven operational management systems. sistem pengelolaan operasional berbasis data. Pendekatan ini This approach enables the Company to maintain a competitive cost memungkinkan Perseroan menjaga struktur biaya yang kompetitif structure while ensuring consistent production quality and volume. sekaligus memastikan kualitas dan kuantitas produksi tetap terjaga. Selain memperkuat aspek operasional, Perseroan juga meneguhkan In addition to strengthening operational aspects, the Company fondasi pertumbuhan melalui penguatan struktur permodalan. also reinforced its growth foundation through capital structure Langkah ini tidak hanya meningkatkan ketahanan finansial, tetapi optimization. This step not only enhances financial resilience but juga membuka ruang bagi ekspansi strategis dan penciptaan nilai also creates opportunities for strategic expansion and sustainable berkelanjutan bagi seluruh pemangku kepentingan. value creation for all stakeholders. Pada tahun 2025, Perseroan memperoleh fasilitas pembiayaan In 2025, the Company secured a syndicated financing facility of up sindikasi maksimal senilai Rp5.136.715.000.000 dari sejumlah to approximately IDR5,136,715,000,000 from several national and bank nasional dan internasional yang digunakan untuk refinancing international banks, which was utilized for refinancing existing loans pinjaman sebelumnya, serta mendukung kebutuhan operasional as well as supporting operational needs and business expansion. dan ekspansi usaha. 54 Laporan Tahunan 2025 Annual Report
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Sebagai bagian dari strategi pertumbuhan jangka panjang, Perseroan As part of its long-term growth strategy, the Company also completed
juga menyelesaikan aksi korporasi strategis melalui akuisisi PT Sawit a strategic corporate action through the acquisition of PT Sawit
Mandiri Lestari (SML) senilai sekitar Rp1,6 triliun pada November Mandiri Lestari (SML) worth approximately IDR1.6 trillion in November
2025. Akuisisi ini memperluas basis aset perkebunan Perseroan, 2025. This acquisition expands the Company’s plantation asset
meningkatkan kapasitas produksi, serta memperbaiki profil umur base, increases production capacity, and improves the plantation
tanaman guna mendukung peningkatan produktivitas di masa age profile to support future productivity growth.
mendatang.
Dari sisi hilir, kinerja anak usaha PT Citra Borneo Utama Tbk (CBUT) On the downstream side, the performance of its subsidiary PT
menunjukkan tren pertumbuhan yang semakin membaik dari tahun Citra Borneo Utama Tbk (CBUT) continued to show improving
ke tahun, didorong oleh penguatan strategi hilirisasi dan integrasi growth trends year by year, driven by strengthened downstream
vertikal Perseroan. Peningkatan kapasitas operasional serta strategies and vertical integration. Increased operational capacity
optimalisasi fasilitas pengolahan memungkinkan CBUT menghasilkan and optimized processing facilities enable CBUT to produce higher
produk bernilai tambah yang lebih tinggi, sehingga mendorong value-added products, thereby driving consistent revenue and
pertumbuhan pendapatan dan profitabilitas secara konsisten. Peran profitability growth. CBUT’s role as a processor of palm oil derivatives
CBUT sebagai pengolah produk turunan kelapa sawit juga semakin is increasingly strategic in strengthening the Company’s business
strategis dalam memperkuat struktur bisnis Perseroan, tidak hanya structure, not only in improving efficiency but also in capturing
dalam meningkatkan efisiensi, tetapi juga dalam menangkap peluang domestic and export market opportunities. With stronger operational
pasar domestik dan ekspor. Dengan fundamental operasional yang fundamentals and growing demand for downstream products,
semakin solid dan dukungan permintaan produk hilir yang terus CBUT is expected to remain a key contributor to the Company’s
tumbuh, CBUT diharapkan akan terus menjadi salah satu kontributor consolidated performance on a sustainable basis.
utama terhadap kinerja konsolidasi Perseroan secara berkelanjutan.
Secara keseluruhan, kinerja Perseroan tahun 2025 mencerminkan Overall, the Company’s performance in 2025 reflects an increasingly
fondasi operasional yang semakin kokoh. Pencapaian tersebut solid operational foundation. These achievements demonstrate
menjadi bukti atas konsistensi strategi, disiplin dalam pengelolaan the consistency of its strategy, disciplined cost management,
biaya, serta komitmen berkelanjutan untuk meningkatkan and continuous commitment to improving productivity across all
produktivitas di seluruh lini usaha. Dengan landasan yang solid ini, business lines. With this strong foundation, the Company is well-
Perseroan berada pada posisi yang lebih siap untuk menghadapi positioned to navigate industry dynamics while capturing future
dinamika industri sekaligus memanfaatkan peluang pertumbuhan growth opportunities.
di masa mendatang.
Tantangan yang Dihadapi Perseroan Challenges Faced by the Company in
Tahun 2025 dan Mitigasinya 2025 and Mitigation Measures
Pada tahun 2025, Perseroan menghadapi berbagai dinamika In 2025, the Company faced various industry dynamics, particularly
industri, terutama volatilitas harga minyak nabati di pasar global the volatility of edible oil prices in the global market, influenced by
yang dipengaruhi oleh keseimbangan pasokan dan permintaan, supply-demand balance, competition with other edible oils such as
persaingan dengan minyak nabati lain seperti soybean oil dan soybean oil and sunflower oil, as well as evolving trade and energy
sunflower oil, serta perubahan berbagai kebijakan perdagangan policies across different countries.
dan energi di berbagai negara.
Kondisi ini menuntut Perseroan untuk menjaga profitabilitas tidak These conditions required the Company to maintain profitability
hanya melalui peningkatan volume produksi, tetapi juga melalui not only through increased production volume but also through
penguatan struktur biaya dan peningkatan efisiensi operasional. strengthening its cost structure and improving operational efficiency.
Perseroan secara konsisten menitikberatkan strategi pada The Company consistently focused its strategy on enhancing
peningkatan produktivitas kebun (yield per hectare), CPO (yield plantation productivity (yield per hectare), CPO productivity,
per hectare), optimalisasi tingkat ekstraksi minyak (oil extraction optimizing oil extraction rates, and improving operational efficiency
rate), serta efisiensi operasional di seluruh rantai produksi. across the entire production chain.
Tantangan lainnya berasal dari peningkatan biaya input produksi, Another challenge arose from increasing production input costs,
khususnya pupuk, tenaga kerja, dan logistik. Untuk memitigasi risiko particularly fertilizers, labor, and logistics. To mitigate these risks,
tersebut, Perseroan terus melakukan optimalisasi penggunaan input the Company continued to optimize input usage, improve operational
produksi, meningkatkan efisiensi proses operasional, mekanisasi process efficiency, implement mechanization, and strengthen
serta memperkuat konsistensi pengelolaan kebun berbasis data data-driven plantation management to ensure that all operational
guna memastikan setiap aktivitas operasional berjalan secara efektif. activities are carried out effectively.
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Selain faktor operasional, industri kelapa sawit juga menghadapi In addition to operational factors, the palm oil industry also faced dinamika regulasi keberlanjutan yang semakin kompleks di pasar increasingly complex sustainability regulations in global markets. global. Berbagai standar lingkungan dan ketertelusuran rantai pasok Various environmental standards and supply chain traceability menuntut perusahaan untuk memperkuat praktik keberlanjutan requirements compel companies to strengthen sustainability serta transparansi operasional. practices and enhance operational transparency. Sebagai respons, Perseroan terus memperkuat tata kelola In response, the Company continues to strengthen its sustainability keberlanjutan melalui peningkatan sistem ketertelusuran rantai governance by enhancing supply chain traceability systems, pasok, penerapan praktik perkebunan berkelanjutan, serta implementing sustainable plantation practices, and complying pemenuhan berbagai standar sertifikasi internasional maupun with various international and national certification standards, nasional, seperti pemenuhan sertifikasi RSPO dan ISPO. Langkah such as Roundtable on Sustainable Palm Oil (RSPO) and Indonesian ini tidak hanya memastikan kepatuhan terhadap regulasi, tetapi juga Sustainable Palm Oil (ISPO). These measures not only ensure memperkuat posisi Perseroan sebagai produsen kelapa sawit yang regulatory compliance but also reinforce the Company’s position bertanggung jawab dan berdaya saing global. as a responsible and globally competitive palm oil producer. Melalui pengelolaan operasional yang disiplin serta penguatan tata Through disciplined operational management and strengthened kelola keberlanjutan, Perseroan mampu menjaga stabilitas kinerja sustainability governance, the Company has been able to maintain di tengah dinamika industri yang terus berkembang. performance stability amid continuously evolving industry dynamics. Prospek Usaha Business Prospects Memandang tahun 2026, Perseroan meyakini prospek industri kelapa Looking ahead to 2026, the Company believes that the palm oil sawit tetap berada pada jalur pertumbuhan yang positif. Permintaan industry will remain on a positive growth trajectory. Global demand global terhadap minyak nabati diperkirakan terus meningkat seiring for edible oils is expected to continue increasing, driven by population pertumbuhan populasi, perkembangan industri pangan, serta growth, expansion of the food industry, and rising demand for more meningkatnya kebutuhan energi alternatif yang lebih berkelanjutan. sustainable alternative energy. Di pasar domestik, keberlanjutan program mandatori biodiesel In the domestic market, the continuation of the national biodiesel nasional menjadi faktor penting yang memperkuat prospek industri mandate program remains a key factor strengthening the outlook kelapa sawit Indonesia. Kebijakan ini meningkatkan serapan CPO of Indonesia’s palm oil industry. This policy increases domestic di dalam negeri sehingga menciptakan stabilitas permintaan yang CPO absorption, creating stronger demand stability and reducing lebih kuat dan mengurangi ketergantungan terhadap pasar ekspor dependence on dynamic export markets. yang dinamis. Dari sisi operasional, Perseroan melihat peluang pertumbuhan From an operational perspective, the Company sees growth melalui peningkatan produktivitas kebun, optimalisasi aset hasil opportunities through increased plantation productivity, optimization ekspansi, serta penguatan integrasi operasional dari hulu hingga of assets resulting from expansion, and strengthening operational hilir. Investasi yang telah direalisasikan pada tahun 2025, termasuk integration from upstream to downstream. Investments realized in penguatan basis aset perkebunan melalui akuisisi strategis, 2025, including the strengthening of plantation asset bases through diharapkan memberikan kontribusi signifikan terhadap peningkatan strategic acquisitions, are expected to contribute significantly to kapasitas produksi pada tahun-tahun mendatang. increased production capacity in the coming years. Selain itu, Perseroan juga terus membuka peluang pertumbuhan In addition, the Company continues to pursue growth opportunities melalui strategi ekspansi yang selektif, baik melalui akuisisi aset through selective expansion strategies, both through the acquisition perkebunan berpotensi tinggi maupun pengembangan bisnis hilir of high-potential plantation assets and the development of guna meningkatkan nilai tambah produk. downstream businesses to enhance product value. Dengan fondasi operasional yang semakin kuat, disiplin pengelolaan With increasingly strong operational foundations, consistent biaya yang konsisten, serta strategi pertumbuhan yang terukur, cost management discipline, and a measured growth strategy, Perseroan optimistis dapat mempertahankan momentum the Company remains confident in its ability to sustain growth pertumbuhan dan menciptakan nilai tambah berkelanjutan bagi momentum and create sustainable value for shareholders and all pemegang saham dan seluruh pemangku kepentingan. stakeholders. 56 Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Report
Penerapan Tata Kelola Governance Implementation
Perseroan menempatkan penerapan Tata Kelola Perusahaan yang The Company places the implementation of Good Corporate
Baik (Good Corporate Governance/GCG) sebagai fondasi utama Governance (GCG) as a fundamental foundation in conducting
dalam menjalankan kegiatan usaha dan menciptakan nilai jangka its business and creating long-term value for shareholders and
panjang bagi pemegang saham serta pemangku kepentingan lainnya. other stakeholders. The principles of transparency, accountability,
Prinsip transparansi, akuntabilitas, responsibilitas, independensi, responsibility, independence, and fairness serve as guidelines in all
dan kewajaran menjadi pedoman dalam setiap proses pengambilan decision-making processes across the organization.
keputusan di seluruh organisasi.
Sebagai bagian dari penguatan tata kelola yang adaptif terhadap As part of strengthening governance that is adaptive to industry
dinamika industri dan tuntutan keberlanjutan global, Perseroan telah dynamics and global sustainability demands, the Company has
mengintegrasikan risiko pada Lingkungan, Sosial, dan Tata Kelola integrated Environmental, Social, and Governance (ESG) risks into
(ESG) ke dalam kerangka manajemen risiko perusahaan. Risiko terkait its corporate risk management framework. Risks related to climate
perubahan iklim, kepatuhan terhadap regulasi keberlanjutan, praktik change, compliance with sustainability regulations, labor practices,
ketenagakerjaan, serta reputasi perusahaan kini menjadi bagian dari and corporate reputation are now incorporated into structured
proses identifikasi, evaluasi, dan mitigasi risiko secara terstruktur. processes of risk identification, evaluation, and mitigation.
Untuk memperkuat budaya kepatuhan dan integritas, Perseroan To strengthen a culture of compliance and integrity, the Company
membentuk Komite Pengaduan yang bertanggung jawab mengelola has established a Complaint Committee responsible for managing
mekanisme pengaduan, termasuk Whistleblowing System (WBS). grievance mechanisms, including the Whistleblowing System (WBS).
Sistem ini memungkinkan karyawan maupun pihak eksternal This system enables employees and external parties to report alleged
menyampaikan laporan dugaan pelanggaran secara aman, rahasia, violations in a secure, confidential, and independent manner. Each
dan independen. Setiap laporan diproses melalui prosedur yang jelas report is processed through clear and transparent procedures while
dan transparan dengan menjunjung tinggi perlindungan pelapor. upholding whistleblower protection.
Perseroan juga secara berkala mengevaluasi efektivitas sistem The Company also periodically evaluates the effectiveness of its
pengendalian internal dan manajemen risiko, termasuk pemantauan internal control systems and risk management practices, including
kepatuhan terhadap peraturan perundang-undangan. Melalui monitoring compliance with applicable laws and regulations. Through
penguatan tata kelola dan integrasi risiko ESG, Perseroan tidak hanya strengthened governance and ESG risk integration, the Company not
memastikan kepatuhan terhadap regulasi, tetapi juga memperkuat only ensures regulatory compliance but also reinforces stakeholder
kepercayaan pemangku kepentingan serta meningkatkan daya trust and enhances long-term competitiveness.
saing jangka panjang.
Perubahan Komposisi Direksi Changes in the Composition
of Board of Directors
Pada tahun 2025, komposisi Direksi Perseroan mengalami perubahan In 2025, the composition of the Company’s Board of Directors
seiring perkembangan usaha Perseroan. Langkah ini merupakan changed in line with the Company’s business development. This
bagian dari upaya memperkuat pengelolaan keuangan yang lebih step is part of efforts to strengthen more integrated financial
terintegrasi, meningkatkan daya saing dan penetrasi pasar, serta management, enhance competitiveness and market penetration,
memastikan integrasi prinsip keberlanjutan dalam setiap aspek and ensure the integration of sustainability principles into all
operasional dan pengambilan keputusan. Perubahan komposisi operational and decision-making aspects. The change in the Board’s
Direksi diharapkan dapat mempercepat implementasi strategi composition is expected to accelerate the implementation of the
pertumbuhan Perseroan sekaligus memperkuat fondasi tata kelola Company’s growth strategy while strengthening governance and risk
dan manajemen risiko yang berorientasi jangka panjang. management foundations with a long-term orientation.
Berikut komposisi Direksi di tahun 2025: The composition of the Board of Directors in 2025 is as follows:
• Direktur Utama : Jap Hartono • President Director : Jap Hartono
• Direktur : Akhmad Faisyal • Director : Akhmad Faisyal
• Direktur : Jahja Tanudjaja Adelai • Director : Jahja Tanudjaja Adelai
• Direktur : Roshan Chakravarthy Valautham • Director : Roshan Chakravarthy Valautham
• Direktur : Henky Satrio Wibowo • Director : Henky Satrio Wibowo
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Penutup Closing
Sebagai penutup, Direksi menyampaikan rasa hormat dan terima In closing, the Board of Directors would like to express its sincere
kasih kepada Dewan Komisaris atas arahan dan dukungan yang appreciation to the Board of Commissioners for their guidance and
telah diberikan. Ucapan terima kasih juga ditujukan kepada para support. Our gratitude is also extended to the Shareholders and all
Pemegang Saham dan para pemangku kepentingan atas kerja stakeholders for the strong collaboration and partnership that have
sama, dan kolaborasi terjalin dengan baik. Dukungan tersebut telah been established. This support has enabled the Board of Directors
memungkinkan Direksi untuk menjalankan pengelolaan Perseroan to manage the Company optimally throughout 2025.
secara optimal di sepanjang tahun 2025.
Direksi juga menyampaikan apresiasi yang tinggi atas kerja keras dan The Board also expresses its highest appreciation for the hard work
dedikasi seluruh Insan Perseroan yang telah memberikan kontribusi and dedication of all Company personnel, whose contributions
terbaiknya, sehingga Perseroan mampu mencatatkan pencapaian have enabled the Company to achieve positive performance
positif di tengah tantangan dan dinamika global. Tidak lupa, Direksi amid global challenges and dynamics. We would also like to thank
mengucapkan terima kasih kepada para tenant, mitra bisnis, tenants, business partners, regulators, and all stakeholders for their
regulator, serta seluruh Pemangku Kepentingan atas kepercayaan continued trust and cooperation, which have played an important
dan kerja sama yang terus terjalin, yang turut berperan dalam role in strengthening the Company’s position in the palm oil industry
memperkuat posisi Perseroan di industri kelapa sawit sekaligus while supporting sustainable growth in the future.
mendorong keberlanjutan pertumbuhan di masa mendatang.
Meskipun berbagai pencapaian telah diraih, Perseroan tidak Despite the achievements that have been made, the Company
akan berhenti untuk terus berkembang. Perseroan berkomitmen will continue to strive for further growth. The Company remains
untuk terus berinovasi dan beradaptasi dalam menghadapi committed to innovation and adaptability in responding to industry
dinamika industri agar dapat menjawab kebutuhan pasar serta dynamics, ensuring it can meet market needs while maintaining its
mempertahankan perusahaan perkebunan berkelas dunia. position as a world-class plantation company.
Atas nama Direksi,
On behalf of the Board of Directors,
Jap Hartono
Direktur Utama
President Director
58 Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Report
Halaman ini sengaja dikosongkan.
This page is intentionally left blank.
PT Sawit Sumbermas Sarana Tbk 59
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Tanggung Jawab Laporan Tahunan
Annual Report Responsibility
SURAT PERNYATAAN DEWAN KOMISARIS
TENTANG TANGGUNG JAWAB ATAS LAPORAN TAHUNAN 2025
PT SAWIT SUMBERMAS SARANA TBK
STATEMENT OF RESPONSIBILITY OF BOARD OF COMMISSIONERS
FOR THE 2025 ANNUAL REPORT OF PT SAWIT SUMBERMAS SARANA TBK
Kami, yang bertanda tangan di bawah ini, menyatakan bahwa semua We, the undersigned, hereby declare that the 2025 Annual Report of
informasi dalam Laporan Tahunan PT Sawit Sumbermas Sarana Tbk PT Sawit Sumbermas Sarana Tbk has already contained a complete
tahun 2025 telah dimuat secara lengkap dan bertanggung jawab information and we shall be fully responsible for the correctness of
penuh atas kebenaran isi Laporan Tahunan Perseroan. the Company’s Annual Report content.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Pangkalanbun, 2026
Pangkalanbun, 2026
Dewan Komisaris
Board of Commissioners
Prof. Dr. Ir. Bungaran Saragih
Komisaris Utama
President Commissioner
Hoesen Ir. Rimbun Situmorang
Komisaris Independen Komisaris
Independent Commissioner Commissioner
60 Laporan Tahunan 2025 Annual Report
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Laporan Manajemen
Management Report
Tanggung Jawab Laporan Tahunan
Annual Report Responsibility
SURAT PERNYATAAN DIREKSI
TENTANG TANGGUNG JAWAB ATAS LAPORAN TAHUNAN 2025
PT SAWIT SUMBERMAS SARANA TBK
STATEMENT OF RESPONSIBILITY OF BOARD OF DIRECTORS
FOR THE 2025 ANNUAL REPORT OF PT SAWIT SUMBERMAS SARANA TBK
Kami, yang bertanda tangan di bawah ini, menyatakan bahwa semua We, the undersigned, hereby declare that the 2025 Annual Report of
informasi dalam Laporan Tahunan PT Sawit Sumbermas Sarana Tbk PT Sawit Sumbermas Sarana Tbk has already contained a complete
tahun 2025 telah dimuat secara lengkap dan bertanggung jawab information and we shall be fully responsible for the correctness of
penuh atas kebenaran isi Laporan Tahunan Perseroan. the Company’s Annual Report content.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Pangkalanbun, 2026
Pangkalanbun, 2026
Direksi
Board of Directors
Jap Hartono
Direktur Utama
President Director
Akhmad Faisyal Jahja Tanudjaja Adelai
Direktur Direktur
Director Director
Roshan Chakravarthy Valautham Henky Satrio Wibowo
Direktur Direktur
Director Director
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03 Profil Perusahaan Company Profile 62 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
PT Sawit Sumbermas Sarana Tbk 63
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Informasi dan Data Perusahaan
Company Information and Data
Nama Perusahaan
Company Name
PT Sawit Sumbermas Sarana Tbk
Bidang Usaha Tanggal Pendirian Status dan Bentuk Badan Hukum
Nature of Business Date of Establishment Status and Form of Legal Entity
Pembudidayaan tanaman kelapa sawit 22 November 1995 Perusahaan Terbatas (PT) dan
dari proses penanaman, pemanenan, November 22, 1995 Perusahaan Terbuka
pengolahan tandan buah segar (TBS) Limited Liability Company (PT) and
yang menghasilkan minyak kelapa Public Company
sawit (CPO), inti sawit (PK) dan minyak
inti sawit (PKO) dan juga meliputi
proses penjualan, pemasaran serta
pendistribusian produk.
Palm oil cultivation, including planting,
harvesting and processing of fresh
fruit bunches (FFB) into crude palm
oil (CPO), palm kernel (PK), crude palm
kernel oil (CPKO), and its derivatives,
as well as sales, marketing, and
distribution of products.
Dasar Hukum Pendirian Modal Dasar
Legal Basis of Establishment Authorized Capital
Akta Pendirian No. 51 tanggal 22 November 1995 yang dibuat dihadapan Enimaya Agoes
Suwarko, S.H, Notaris di Jakarta yang dinyatakan kembali berdasarkan akta tanggal 1 Juli Rp3.210.000.000.000,-
1996 yang dibuat oleh Notaris Pengganti Nadi Krida Yomantara SH., Notaris di Jakarta, dan
terbagi atas 32.100.000.000 lembar saham
telah mendapatkan pengesahan dari Kementerian Hukum dan Hak Asasi Manusia Republik
Indonesia dengan Surat Keputusan No. C2-8176.HT.01.01.Th.96 tanggal 26 Juli 1996, serta
selanjutnya diumumkan dalam Berita Negara Republik Indonesia No. 839, Tambahan No. IDR3,210,000,000,000
36 tanggal 22 Februari 2011
divided into 32,100,000,000 shares
Deed of Establishment No. 51 dated November 22, 1995 made before Enimaya Agoes
Suwarko, SH, Notary in Jakarta and restated based on the Deed dated July 1, 1996 made
by Replacement Notary Nadi Krida Yomantara SH, Notary in Jakarta, and approved by the
Ministry of Law and Human Rights of the Republic of Indonesia under Decree No. C2-8176.
HT.01.01.Th.96 dated July 26, 1996, and subsequently published in the Republic of Indonesia Modal Ditempatkan dan Disetor Penuh
State of Gazette No. 839, Supplement No. 36 dated February 22, 2011. Issued and Fully Paid-in Capital
Rp952.500.000.000,-
terbagi atas 9.525.000.000 lembar saham
Jumlah Karyawan
Number of Employees IDR952,500,000,000,
divided into 9,525,000,000 shares
20.040 4.513
Orang (Perseroan dan Anak) Orang (Perseroan)
Employees (The Company and Subsidiaries) Employees (The Company)
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Profil Perusahaan
Company Profile
Produk Usaha
Products
• Tandan Buah Segar/Fresh Fruit Bunches
• Minyak Kelapa Sawit/Crude Palm Oil
• Inti Sawit/Palm Kernel
• Minyak Inti Sawit/Palm Kernel Oil
• Minyak Inti Sawit Mentah/Crude Palm
Kernel Oil
• RBDPO/Refined Bleached Deodorized
Palm Oil
• RBDP Olein/Refined Bleached Deodorized Jaringan Usaha
Palm Olein
Business Network
• RBDPS/Refined Bleached Deodorized
Palm Stearin
• PFAD/Palm Fatty Acid Distillate 1 Kantor Pusat, 1 Kantor Representatif, 23 Perkebunan Kelapa Sawit, 8 Pabrik Kelapa
• CPKO/Crude Palm Kernel Oil Sawit, 1 Pabrik Inti Sawit, 2 Pabrik Biogas, 1 pabrik Bio-CNG, 1 Pabrik Pemurnian, 1 Pabrik
• PKE/Palm Kernel Expeller
Fraksinasi dan 1 pabrik kernel crushing.
1 Head Office, 1 Representative Office, 23 Palm Oil Plantations, 8 Palm Oil Mills, 2 Biogas
Plants, 1 Bio-CNG Plant, 1 Refinery Plant, 1 Fractionation Plant, and 2 Kernel Crushing
Plant.
Pencatatan Saham Entitas Anak
Share Listing Subsidiaries
12 Desember 2013 di Bursa Efek • PT Mitra Mendawai Sejati (MMS)
Jakarta, saat ini telah berubah • PT Kalimantan Sawit Abadi (KSA)
nama menjadi Bursa Efek Indonesia. • PT Sawit Multi Utama (SMU)
December 12, 2013 on the Jakarta
• PT Tanjung Sawit Abadi (TSA)
Stock Exchange, currently changed
Kepemilikan Saham • PT Mirza Pratama Putra (MPP)
to Indonesia Stock Exchange.
Share Ownership
• PT Menteng Kencana Mas (MKM)
• SSMS Plantation Holding (SPH)
Kode Saham • SSMS Plantation International (SPI)
Ticker Code • Sawit Sumbermas International (SSI)
• PT Citra Borneo Utama Tbk (CBUT)
SSMS
• PT Sawit Mandiri Lestari (SML)
Alamat Kantor Pusat Kontak Perseroan
Head Office Address Company’s Contact
Jalan H. Udan Said No. 47 Head of Corporate Secretary
Pangkalan Bun Deni Agustinus Damayanto
65,83% Kalimantan Tengah 74113
PT Citra Borneo Indah Telp. : (+62-532) 21297 Jakarta Representative Office
Fax. : (+62-532) 21396 Equity Tower Lt. 43 Suite C-D
10,13% Website : www.ssms.co.id Jl. Jend. Sudirman Kav. 52-53 SCBD Lot 9
PT Putra Borneo Agro Lestari Email : corporate@ssms.co.id Jakarta 12190 – Indonesia
24,04% Telp. : (+62 21) 2903 5401
Fax. : (+62 21) 2903 5405
Masyarakat (dibawah 5%)
Email : corporate@ssms.co.id
PT Sawit Sumbermas Sarana Tbk 65
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Riwayat Singkat Perusahaan Brief History of the Company Tahun 2025, seluruh unit bisnis Perseroan telah 100% tersertifikasi RSPO dan ISPO, dan telah merampungkan sertifikasi International Sustainability and Carbon Certification (ISCC) dan Bisnis dan Hak Asasi Manusia (BHRISC) untuk sektor perkebunan In 2025, all of the Company’s business units had achieved 100% RSPO and ISPO certification and completed the International Sustainability and Carbon Certification (ISCC) as well as the Business and Human Rights (BHRISC) certification for the plantation sector PT Sawit Sumbermas Sarana Tbk (selanjutnya disebut “SSMS” PT Sawit Sumbermas Sarana Tbk (hereinafter referred to as “SSMS” atau “Perseroan”) didirikan di Jakarta pada 22 November 1995 or “the Company”) was established in Jakarta on November 22, 1995 berdasarkan Akta Pendirian No. 51 tanggal 22 November 1995 yang based on Deed of Establishment No. 51 dated November 22, 1995 dibuat dihadapan Enimaya Agoes Suwarko, S.H, Notaris di Jakarta made before Enimaya Agoes Suwarko, SH, Notary in Jakarta and yang dinyatakan kembali berdasarkan akta tanggal 1 Juli 1996 yang restated based on the Deed dated July 1, 1996 made by Replacement dibuat oleh Notaris Pengganti Nadi Krida Yomantara SH., Notaris Notary Nadi Krida Yomantara SH, Notary in Jakarta, and approved by di Jakarta, dan telah mendapatkan pengesahan dari Kementerian the Ministry of Law and Human Rights of the Republic of Indonesia Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat under Decree No. C2-8176. HT.01.01.Th.96 dated July 26, 1996, and Keputusan No. C2-8176.HT.01.01.Th.96 tanggal 26 Juli 1996, serta subsequently published in the Republic of Indonesia State of Gazette selanjutnya diumumkan dalam Berita Negara Republik Indonesia No. 839, Supplement No. 36 dated February 22, 2011. No. 839, Tambahan No. 36 tanggal 22 Februari 2011. Perseroan dan kelompok usaha bergerak di bidang perkebunan The Company and its group are engaged in the palm oil plantation kelapa sawit dari hulu ke hilir. SSMS mulai beroperasi secara industry, spanning upstream to downstream operations. SSMS komersial pada tahun 2005 di Kalimantan Tengah, dan telah memiliki commenced commercial operations in 2005 in Central Kalimantan pabrik kelapa sawit (PKS) dengan kapasitas produksi mencapai 540 and currently operates a palm oil mills (POM) with a capacity of 540 MT tandan buah segar (“TBS”) per jam. Pada tahun 2013, Perseroan MT of fresh fruit bunches (“FFB”) per hour. In 2013, the Company mencatatkan seluruh sahamnya di Bursa Efek Indonesia. Ini menjadi listed all of its shares on the Indonesia Stock Exchange, marking tonggak pencapaian Perseroan dalam memperkuat permodalan dan a significant milestone in strengthening its capital structure and memperluas skala usaha sehingga Perseroan menjadi produsen expanding its business scale, enabling SSMS to become one of kelapa sawit terkemuka di Indonesia hingga saat ini. Indonesia’s leading palm oil producers to date. Pada tahun 2018, Perseroan melalui anak usaha MMS dan KSA In 2018, through its subsidiaries MMS and KSA, the Company mengembangkan Pembangkit Listrik Tenaga Biomassa (PLTBM) developed a Biomass Power Plant (PLTBM) or BioGas Plant that atau pabrik BioGas yang menghasilkan tenaga listrik berkapasitas 1,5 generates 1.5 megawatts of electricity, which is used to support Mega Watt, untuk digunakan pada kegiatan operasional Perseroan the Company’s operational activities and supply power to employee dan rumah-rumah di sekitar kawasan pemukiman pegawai. Pendirian residential areas. The establishment of this BioGas Plant not only Pabrik BioGas ini tidak hanya memberikan solusi bagi ketersediaan provides a solution for electricity availability but also reinforces the pasokan listrik, tapi juga sebagai komitmen Perseroan dalam Company’s commitment to applying sustainability principles within penerapan prinsip-prinsip keberlanjutan di industri sawit. the palm oil industry. 66 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Untuk semakin memperkuat usahanya dari hulu ke hilir, pada tahun To further strengthen its integrated upstream-to-downstream
2023, SSMS meningkatkan kepemilikan sahamnya pada PT Citra operations, in 2023 SSMS increased its share ownership in PT Citra
Borneo Utama Tbk (CBUT). Dengan demikian, Perseroan telah Borneo Utama Tbk (CBUT). As a result, the Company has managed 23
memiliki 23 perkebunan kelapa sawit, 8 (delapan) pabrik kelapa oil palm plantations, 8 (eight) palm oil mills, 1 (one) palm kernel mill, 2
sawit (PKS), 1 (satu) pabrik inti sawit, 2 (dua) pabrik biogas, 1 pabrik (two) biogas plants, 1 Bio-CNG plant, 1 refinery plant, 1 fractionation
Bio-CNG, 1 pabrik pemurnian, 1 pabrik fraksinasi dan 1 pabrik kernel plant, and 1 kernel crushing plant through its 10 (ten) subsidiaries.
crushing melalui 10 (sepuluh) anak usahanya.
Hingga akhir tahun 2025, seluruh unit bisnis Perseroan telah 100% As of the end of 2025, all of the Company’s business units have
tersertifikasi RSPO dan ISPO, serta telah merampungkan sertifikasi achieved 100% certification under RSPO and ISPO, and have
International Sustainability and Carbon Certification (ISCC) dan Bisnis completed the International Sustainability and Carbon Certification
dan Hak Asasi Manusia (BHRISC) untuk sektor perkebunan, kecuali (ISCC) and Business and Human Rights (BHRISC) certifications for
PT Sawit Mandiri Lestari yang baru diakuisisi pada November 2025. the plantation sector, with the exception of PT Sawit Mandiri Lestari,
which was newly acquired in November 2025.
Sementara itu, di sektor hilir (downstream), PT Citra Borneo In the downstream segment, PT Citra Borneo Utama Tbk (CBUT) has
Utama Tbk (CBUT) telah memperoleh sertifikat RSPO Supply Chain obtained the RSPO Supply Chain Certification Standard (SCCS) for its
Certification Standard (SCCS) untuk area refinery, fraksinasi, dan refinery, fractionation, and Kernel Crushing Plant (KCP) operations,
Kernel Crushing Plant (KCP), serta 30 sertifikat lainnya yang terdiri along with 30 additional certifications comprising 26 Integrated
dari 26 sertifikat Sistem Manajemen Terintegrasi dan 4 (empat) Management System certifications and 4 Halal Assurance System
sertifikat Sistem Jaminan Halal. certifications.
Pencapaian ini semakin menegaskan komitmen Perseroan dalam These achievements further reinforce the Company’s commitment
menerapkan praktik keberlanjutan secara menyeluruh di seluruh to implementing sustainability practices across its entire value chain.
rantai nilai usaha.
INFORMASI PERUBAHAN NAMA INFORMATION OF NAME CHANGE
Sejak berdiri pada 22 November 1995 hingga saat ini, Perseroan Since its establishment on November 22, 1995, until this day, the
tidak pernah mengalami perubahan nama. Company has never changed its name.
PT Sawit Sumbermas Sarana Tbk 67
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Visi - Misi Perusahaan
Company Vision and Mission
Visi | Vision
Menjadi Perusahaan
Perkebunan Kelas Dunia.
To Become a World-Class
Plantation Company.
Misi | Mission
• Membangun bisnis perkebunan
secara profesional.
To build a professional plantation business.
• Meningkatkan nilai tambah bagi seluruh
pemangku kepentingan.
To add value for all stakeholders.
• Melaksanakan prinsip tata kelola perusahaan
yang sempurna.
To implement best practices of corporate governance.
• Menggunakan teknologi maju ramah
lingkungan.
To use environmentally-friendly advanced technology.
• Mengembangkan sumber daya manusia dan
potensi daerah dalam semangat kemitraan.
To develop human resources and local potential in a
spirit of partnership.
Visi Misi Perseroan telah dikaji dan disetujui oleh Dewan Komisaris The Company’s Vision and Mission have been reviewed and approved
dan Direksi, serta dinilai masih relevan dengan kondisi dan by the Board of Commissioners and the Board of Directors and are
perkembangan usaha Perseroan hingga saat ini sehingga tidak considered to remain relevant to the Company’s current conditions
memerlukan perubahan maupun penambahan. and business development, therefore, no changes or addition are
required.
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Profil Perusahaan
Company Profile
Nilai-Nilai Perusahaan
Corporate Values
Seiring dengan komitmen Perseroan terhadap keberlanjutan In line with the Company’s commitment to sustainability based on the
berbasis Tujuan Pembangunan Berkelanjutan (TPB), Perseroan Sustainable Development Goals (SDGs), the Company has updated
telah memperbaharui nilai-nilai Perusahaan agar sejalan dengan its corporate values to align with the achievement of these goals.
pencapaian target TPB.
NILAI-NILAI PERUSAHAAN: CORPORATE VALUES
Peduli terhadap Peduli terhadap Peduli terhadap Peduli Bangsa,
Perusahaan rakyat lingkungan Indonesia
Caring for the Caring for the Caring for the Caring for the
Company People Environment Nation, Indonesia
PT Sawit Sumbermas Sarana Tbk 69
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Bidang Usaha
Line of Business
KEGIATAN USAHA BERDASARKAN BUSINESS ACTIVITY BASED ON
ANGGARAN DASAR ARTICLES OF ASSOCIATION
Berdasarkan Pasal 3 Anggaran Dasar Terakhir Perusahaan, ruang Pursuant to Article 3 of the Company’s latest Articles of Association,
lingkup kegiatan usaha Perseroan mencakup bidang pertanian, the scope of the Company’s activities including the field of
kehutanan dan perikanan, industri pengolahan, pengadaan listrik agriculture, forestry and fishery, processing industry, electricity
dan perdagangan. supply and trading.
KEGIATAN USAHA YANG DIJALANKAN BUSINESS ACTIVITIES IN THE FINANCIAL YEAR
PADA TAHUN BUKU
Di tahun 2025, Perseroan telah menjalankan kegiatan usaha berikut: In 2025, the Company carried out the following business activities:
1. Melaksanakan kegiatan usaha dibidang pertanian, kehutanan dan 1. Carrying out business activities in the fields of agriculture,
perikanan yaitu perkebunan buah kelapa sawit, mencakup usaha forestry, and fisheries, namely oil palm fruit plantations, including
perkebunan mulai dari kegiatan pengolahan lahan, penyemaian, plantation businesses ranging from land processing, seeding,
pembibitan, penanaman, pemeliharaan dan pemanenan buah planting, maintenance and harvesting of oil palm fruit. Including
kelapa sawit. Termasuk kegiatan pembibitan dan pembenihan oil palm fruit tree seeding.
tanaman buah kelapa sawit.
2. Melaksanakan kegiatan usaha di bidang industri pengolahan, 2. Carrying out business activities in the processing industry,
yaitu industri minyak mentah kelapa sawit (crude palm oil), namely the crude palm oil industry, including the business of
mencakup usaha pengolahan kelapa sawit menjadi minyak processing palm oil into crude palm oil (CPO) which still needs
mentah yang masih perlu diolah lebih lanjut dan biasanya produk to be processed further and this product is usually used by
ini dipakai oleh industri lain. other industries.
3. Melaksanakan kegiatan usaha di bidang pengadaan listrik, yaitu 3. Carrying out business activities in the field of electricity
pembangkitan tenaga listrik, mencakup usaha pembangkitan procurement, namely electricity generation, including the
tenaga listrik dan pengoperasian fasilitas pembangkit yang business of generating electricity and operating generating
menghasilkan energi listrik, seperti tenaga air (hidroelektrik), facilities that produce electricity, such as hydropower
batu bara, gas (turbin gas), bahan bakar minyak, diesel dan energi (hydroelectric), coal, gas (gas turbines), fuel oil, diesel and other
yang dapat diperbarui, tenaga surya, angin, arus laut, panas bumi renewable energy, solar, wind, ocean currents, geothermal
(energi termal), tenaga nuklir dan lain-lain. (thermal energy), nuclear power and others.
4. Melaksanakan kegiatan usaha dibidang perdagangan, antara lain: 4. Carrying out business activities in the trade sector, including:
a. Perdagangan besar buah yang mengandung minyak, a. Wholesale of fruit containing oil, which includes wholesale
mencakup usaha perdagangan besar hasil pertanian trade in agricultural products of fruit containing oil, such
tanaman buah yang mengandung minyak, seperti kelapa as coconut and oil palm, including wholesale trade of fruit
dan kelapa sawit termasuk perdagangan besar bibit buah seeds containing oil; and
yang mengandung minyak; dan
b. Perdagangan besar minyak dan lemak nabati, mencakup b. Wholesale of vegetable oils and fats, including wholesale
usaha perdagangan besar minyak dan lemak nabati, of vegetable oils and fats, including margarine
termasuk margarin.
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Profil Perusahaan
Company Profile
PRODUK DAN JASA YANG DITAWARKAN PRODUCTS AND SERVICES
Perseroan menjalankan dan mengelola usahanya dalam 2 (dua) The Company operates and manages its business in 2 (two) segment
segmen, yaitu perkebunan kelapa sawit serta menjual produknya di that is oil palm plantations and sell its production in 1 (one) region
1 (satu) wilayah yaitu Kalimantan Tengah dan minyak nabati dengan that is Central Kalimantan and edible oil that sold the products in
penjualan dilakukan di pasar lokal dan ekspor. local and export markets.
Segmen Perkebunan Plantations Segment
Segmen Perkebunan melakukan kegiatan usaha dalam Plantations segment is involved in the development and maintenance
pengembangan dan pemeliharaan terkait tanaman produktif utama, of primary bearer plants, such as oil palm and other business
yaitu kelapa sawit dan aktivitas usaha lainnya yang berkaitan dengan activities relating to processing of the produce into finished goods,
pengolahan hasil perkebunan menjadi barang jadi, dan aktivitas and the related marketing and selling activities.
pemasaran dan penjualan terkait.
Segmen perkebunan dijalankan oleh Perseroan dan entitas anaknya, The plantation segment is operated by the Company and its
yaitu PT Mitra Mendawai Sejati (“MMS”), PT Kalimantan Sawit Abadi subsidiaries, namely PT Mitra Mendawai Sejati (“MMS”), PT Kalimantan
(“KSA”), PT Sawit Multi Utama (“SMU”), PT Tanjung Sawit Abadi (“TSA”), Sawit Abadi (“KSA”), PT Sawit Multi Utama (“SMU”), PT Tanjung Sawit
PT Mirza Pratama Putra (“MPP”), PT Menteng Kencana Mas (“MKM”), Abadi (“TSA”), PT Mirza Pratama Putra (“MPP”), PT Menteng Kencana
and PT Sawit Mandiri Lestari (“SML”). Mas (“MKM”), and PT Sawit Mandiri Lestari (“SML”).
Sejak beroperasi secara komersial pada tahun 2005, Perseroan dan Since its commercial operation in 2005, the Company and its
anak perusahaannya fokus mengembangkan usaha perkebunan subsidiaries have focused on developing palm oil plantations and
kelapa sawit dan pabrik kelapa sawit. Perseroan senantiasa palm oil mills. The Company always encourages product innovation
mendorong inovasi produknya yaitu berupa: to produce a variety of products, in the form of:
1. Tandan Buah Segar (Fresh Fruit Bunch); 1. Fresh Fruit Bunch;
TBS merupakan hasil utama perkebunan kelapa sawit. Perseroan FFB is the main product of oil palm plantations. The Company
mengolah seluruh TBS yang diproduksi dari perkebunan kelapa processes all of the FFB produced from the Company’s oil
sawit Perseroan di Pabrik Kelapa Sawit (PKS). Perseroan juga palm plantations in the Palm Oil mills (PKS). The Company also
mengolah TBS yang dibeli dari perkebunan milik petani setempat processes FFB purchased from plantations owned by local
yang dekat dengan PKS, untuk memenuhi kapasitas PKS farmers close to the PKS to fulfil the capacity of the Company’s
Perseroan dan menyejahterakan petani sekitar. PKS and improve the welfare of local farmers.
PT Sawit Sumbermas Sarana Tbk 71
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2. Minyak Kelapa Sawit (Crude Palm Oil); 2. Crude Palm Oil;
Produk utama Perseroan adalah Minyak Kelapa Sawit atau Crude The Company’s primary product is Crude Palm Oil (CPO). The
Palm Oil (CPO). Perseroan merupakan salah satu produsen CPO Company is one of the largest private CPO producers in Central
swasta terbesar di provinsi Kalimantan Tengah, Indonesia. Kalimantan, Indonesia. The Company produces CPO from TBS,
Perseroan memproduksi CPO dari TBS yang dihasilkan dari 23 which is produced from 23 palm plantations through 8 (eight)
kebun kelapa sawit melalui 8 (delapan) PKS yang semua terletak PKS located within palm oil plantations. CPO is produced by
di area operasional Perkebunan Perseroan. CPO diekstraksi dari processing TBS harvested from the Company’s oil palm trees.
mesocarp yang dipisahkan dari buah kelapa sawit. CPO is extracted from the mesocarp separated from the oil
palm fruit.
3. Inti Sawit (Palm Kernel) 3. Palm Kernel
Pada waktu proses CPO, Perseroan juga memperoleh PK yang When producing CPO, the Company also obtained PK originating
berasal dari biji kelapa sawit yang dikumpulkan pada saat proses from the collected palm seeds during processing times. Then,
pengolahan. PK kemudian akan diekstrak menjadi minyak inti the PK will be extracted into Palm Kernel Oil (PKO).
sawit atau Palm Kernel Oil (PKO).
4. Minyak Inti Sawit 4. Palm Oil Kernel
Perseroan memiliki kemampuan untuk memproduksi PKO yang The Company can produce PKO, which is extracted from the
diekstrak dari biji kelapa sawit atau inti sawit. Company’s palm kernel oil seeds or KCP palm kernel.
Segmen Minyak Nabati Edible Oil Segment
Segmen minyak nabati memproduksi, memasarkan dan menjual The edible oil segment produces, markets and sells edible oil and
minyak nabati dan produk terkait lainnya. Segmen minyak nabati other related products. Edible oil segment is conducted by the
dijalankan oleh anak perusahaan yaitu PT Citra Borneo Utama Tbk Company’s subsidiary, namely PT Citra Borneo Utama Tbk (“CBUT”)
(“CBUT”) yang menghasilkan produk-produk berikut: which produces the following products:
1. RBDPO (Refined Bleached Deodorized Palm Oil) 1. RBDPO (Refined Bleached Deodorized Palm Oil)
RBDPO merupakan Minyak Kelapa Sawit yang telah mengalami RBDPO is a CPO (Crude Palm Oil) that has undergone a bleaching
proses pemutihan, penghilangan asam lemak bebas dan aroma process, removal of free fatty acids and unpleasant odor. RBDPO
tidak sedap. RBDPO kemudian dapat diolah menjadi produk can then be processed into Olein and Stearin products.
Olein dan Stearin.
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Profil Perusahaan
Company Profile
2. RBDP Olein (Refined Bleached Deodorized Palm Olein) 2. RBDP Olein (Refined Bleached Deodorized Palm Olein)
Olein adalah fraksi cair yang diperoleh darI proses fraksinasi Olein is the liquid fraction obtained by the RBDPO fractionation
RBDPO setelah kristalisasi pada suhu terkontrol. Olein memiliki process after crystallization at controlled temperatures. Olein
ketahanan oksidasi yang baik dan umur simpan yang lama. Cairan has good oxidation resistance and long validation period. This
berwarna keemasan bening ini tidak memiliki rasa maupun clear golden liquid is in fact tasteless and odorless. Olein is also
aroma. Olein juga merupakan produk akhir minyak goreng. the end product of cooking oil.
3. RBDPS (Refined Bleached Deodorized Palm Stearin) 3. RBDPS (Refined Bleached Deodorized Palm Stearin)
Stearin adalah fraksi padat yang diperoleh dari proses fraksinasi Stearin is a solid fraction obtained by the RBDPO fractionation
RBDPO setelah kristalisasi pada suhu terkontrol. Stearin process after crystallization at controlled temperatures. Stearin
digunakan untuk komponen lemak padat alami bagi produk- is used as the natural solid fat component for products, such
produk seperti shortening, margarin dan mie instan. as shortening, margarine and instant noodles.
4. PFAD (Palm Fatty Acid Distillate) 4. PFAD (Palm Fatty Acid Distillate)
PFAD merupakan produk sampingan dari proses pemurnian PFAD is a by-product of the CPO refinery process. The
(refinery) CPO. Komponen terbesar dalam PFAD adalah asam largest components in PFAD are free fatty acids, carotenoid
lemak bebas, komponen karotenoid, dan senyawa volatil lainnya. components, and other volatile compounds. PFAD is a scented
PFAD merupakan produk yang memiliki aroma harum dan dapat product and can be used as a raw material for producing
digunakan sebagai bahan baku oleokimia, biofuel, dan sabun oleochemicals, biofuels, and calcium soap.
kalsium.
5. CPKO (Crude Palm Kernel Oil) 5. CPKO (Crude Palm Kernel Oil)
CPKO diperoleh dari inti buah kelapa sawit (PK) dan diproduksi CPKO is obtained from palm kernels (PK) and produced by
dengan ekstraksi mekanis dari kernel yang dikeringkan di pabrik mechanical extraction of kernels dried in palm oil mills through
kelapa sawit melalui proses vakum parsial dengan asam lemak a partial vacuum process with free fatty acids from crude oil
bebas dari minyak mentah. generally below 2%. CPKO can be used as a final product to
replace Cocoa Butter.
6. PKE (Palm Kernel Expeller) 6. PKE (Palm Kernel Expeller)
PKE merupakan salah satu produk samping yang dihasilkan dari PKE is one of the by-products produced from the process of
proses penghancuran dan penyerapan minyak dari inti sawit. PKE crushing and absorbing oil from palm kernels. PKE is a powder
berbentuk serbuk seperti tanah dan banyak digunakan sebagai like soil and is widely used as animal feed because it contains
pakan ternak karena mengandung protein kasar tingkat tinggi. high level of crude protein.
PT Sawit Sumbermas Sarana Tbk 73
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Wilayah Operasional
Operational Area
Hingga akhir tahun 2025, wilayah operasional Perseroan seluruhnya By the end of 2025, the Company’s operating areas will be entirely
berada di Kalimantan Tengah, sebagaimana dijelaskan dalam peta located in Central Kalimantan, as explained in the following map of
wilayah operasi Perseroan berikut. the Company’s operating areas.
3
Singapura
Singapore
Kalimantan Tengah
Central Kalimantan
2 12
Total Luas Lahan Dikelola Perkebunan Inti Perkebunan Plasma Luas Lahan Ditanami Perkebunan Inti Perkebunan Plasma
(Inti Dan Plasma) Total Managed Area Plasma Estate Kelapa Sawit Belum Nucleus Estate Plasma Estate
Total Managed Area (Nucleus and Plasma) Menghasilkan (Immature)
(Nucleus and Plasma) Immature Area
136.447 77.314 17.500 1.221 597 624
Hektare/Hectares Hektare/Hectares Hektare/Hectares Hektare/Hectares Hektare/Hectares Hektare/Hectares
Luas Lahan Ditanami Perkebunan Inti Perkebunan Plasma Luas Lahan Lain-lain Perkebunan Inti Perkebunan Plasma
Kelapa Sawit Total Managed Area Plasma Estate Other Area Nucleus Estate Plasma Estate
Menghasilkan (Mature) (Nucleus and Plasma)
Mature Area
93.726 77.314 17.500 41.500 26.844 14.656
Hektare/Hectares Hektare/Hectares Hektare/Hectares Hektare/Hectares Hektare/Hectares Hektare/Hectares
Perkebunan Inti Perkebunan Inti Perkebunan Plasma Jumlah Pabrik Kelapa Pabrik Kelapa Sawit (PKS) Pabrik Kelapa Sawit (PKS)
Bersertifikat RSPO Bersertifikat ISPO Bersertifikat ISPO Sawit (PKS) Bersertifikat RSPO Bersertifikat ISPO
RSPO Certified Nucleus ISPO Certified Nucleus ISPO Certified Plasma Estate Number of Palm Oil Mill RSPO Certified Palm Oil Mill ISPO Certified Palm Oil Mill
Estates Estate (POM) (POM) (POM)
51.813,84 45.733,85 1.441,88 10 8 8
Hektare/Hectares Hektare/Hectares Hektare/Hectares PKS | POM PKS | POM PKS | POM
Luas Lahan Pekebun Luas Lahan Pekebun Luas Lahan Pekebun Luas Lahan Perseroan Potensi Minyak dalam TBS Total Kapasitas
Swadaya (Independent Swadaya Bersertifikat ISPO Swadaya Bersertifikat RSPO Memperoleh Hak Guna Fat Content in FFB Pengolahan Kelapa Sawit
Smallholder) (Independent Smallholder) (Independent Smallholder) Usaha (HGU)
Total Area of Independent Total Area of ISPO Certified Total Area of RSPO Certified Land with Cultivation Right
Smallholders Independent Smallholders Independent Smallholders
3.745,71 1.628,49 3.745,71 68.658 4,86 675
Hektare/Hectares Hektare/Hectares Hektare/Hectares Hektare/Hectares Ton/Ha MT/Ha
Pabrik Biogas Pabrik Bio-CNG Pabrik Inti Sawit Pabrik Pemurnian Pabrik Fraksinasi Pabrik Kernel Crushing
Biogas Plants Bio-CNG Plant Palm Kernel Plant Refinery Plant Fractionation Plant Kernel Crushing Plant
2
Unit
1
Unit
2
Unit
1
Unit
1
Unit
1
Unit
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Profil Perusahaan
Company Profile
9 8 11
6
10
Kantor Pusat
Head Office
Kantor Perwakilan
Representative Office
7
Perkebunan
Estate
Pabrik
Mill
5
Kilang Minyak
Refinery
CBUT
1 12 14 15 4
Pelabuhan
Port
No Tipe/Type Rincian/Details Lokasi /Location
Upstream & Midstream - SSMS
Kantor Pusat Pangkalan Bun, Kalimantan Tengah
1 HO
Head Office Pangkalan Bun, Central Kalimantan
Kantor Kantor Perwakilan
2 SCBD, Jakarta
Office Representative Office
Kantor Kantor Perdagangan Singapura
3
Office Trading Office Singapore
Perkebunan MMS Kotawaringin Barat, Kalimantan Tengah
4
Estate 2 Perkebunan + 3 pabrik/2 estates + 3 mill West Kotawaringin, Central Kalimantan
Perkebunan MKM Pulau Pisau, Kalimantan Tengah
5
Estate 3 perkebunan + pabrik /3 estates + mill Pulang Pisau, Central Kalimantan
Perkebunan MPP Lamandau, Kalimantan Tengah
6
Estate 1 perkebunan + pabrik /1 estates + mill Lamandau, Central Kalimantan
Perkebunan KSA Kotawaringin Barat, Kalimantan Tengah
7
Estate 2 perkebunan + pabrik/2 estates + mill West Kotawaringin, Central Kalimantan
Perkebunan TSA Lamandau, Kalimantan Tengah
8
Estate 3 perkebunan + pabrik/3 estates + mill Lamandau, Central Kalimantan
Perkebunan SMU Lamandau, Kalimantan Tengah
9
Estate 5 perkebunan + pabrik/5 estates + mill Lamandau, Central Kalimantan
Perkebunan SSMS Kotawaringin Barat, Kalimantan Tengah
10
Estate 7 perkebunan + 2 pabrik/7 estates + 2 mill West Kotawaringin, Central Kalimantan
Perkebunan SML Lamandau, Kalimantan Tengah
11
Estate 6 perkebunan + 2 pabrik/6 estates + 2 mill Lamandau, Central Kalimantan
Downstream - CBUT
Kantor Pusat Pangkalan Bun, Kalimantan Tengah
12 HO
Head Office Pangkalan Bun, Central Kalimantan
Kantor Kantor Perwakilan
13 SCBD, Jakarta
Office Representative Office
Pabrik Kilang Minyak Pangkalan Bun, Kalimantan Tengah
14
Plant Refinery Pangkalan Bun, Central Kalimantan
Pabrik Pabrik Fraksinasi Pangkalan Bun, Kalimantan Tengah
15
Plant Fractionation Plant Pangkalan Bun, Central Kalimantan
PT Sawit Sumbermas Sarana Tbk 75
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Lahan Kelapa Sawit yang Telah Memperoleh HGU
Land with Cultivation Rights
Luas Lahan
Entitas (Hektar) Lokasi Masa Berlaku
Entity Area Location Validity Period
(Hectares)
Arut Utara, Kabupaten Kotawaringin Barat 24 September 2039 dan 24 September 2042
SSMS 16.984,83
North Arut, West Kotawaringin Regency September 24, 2039 and September 24, 2042
Natai Baru, Rungun, Kabupaten Kotawaringin Barat 24 September 2042
KSA 5.727,29
Natai Baru, Rungun, West Kotawaringin Regency September 24, 2042
Umpang, Runtu, Kabupaten Kotawaringin Barat 24 September 2042 dan 19 Juli 2057
MMS 10.036,14
Umpang, Runtu, West Kotawaringin Regency September 24, 2042 and July 19, 2057
Nanga Koring, Sungkup, Melata, Nanuah, Topalan, Kabupaten Lamandau 29 Mei 2052
TSA 6.412,21
Nanga Koring, Sungkup, Melata, Nanuah, Topalan, Lamandau Regency May 29, 2052
Pedongatan, Nanga Koring, Toka Sepondam, Merambang, Batu Tunggal, 29 Mei 2052
SMU 8.959,97
Kabupaten Lamandau May 29, 2052
Pulang Pisau 21 September 2053
MKM 2.634,98
Pulang Pisau September 21, 2053
Lamandau 9 September 2056
MPP 3.416,99
Lamandau September 9, 2056
Desa Batu Tambun, Kec. Batang Kawa. Desa Riam Panahan, Kec. Delang 9 Agustus 2052
SML 9.414,50 dan Sungai Tuat, Desa Tanjung Beringin, Desa Karang Taba, Desa Penopa, August 9, 2052
Desa Suja serta Desa Tapin Bini, Kec. Lamandau, Kab. Lamandau
Fasilitas Pabrik
Plant Facilities
Nama Tahun Berdiri Kapasitas Produksi
Name Year of Establishment Production Capacity
Pabrik Kelapa Sawit (PKS) /Palm Oil Mill (POM)
PKS Selangkun 2013 60 ton/jam/tons/hour
PKS Malata 2013 60 ton/jam/tons/hour
PKS Nanga Kiu 2015 70 ton/jam/tons/hour
PKS Sulung 2016 90 ton/jam/tons/hour
PKS Natai Baru 2009 60 ton/jam/tons/hour
PKS Suayap 2011 60 ton/jam/tons/hour
PKS Sumber Cahaya 2019 60 ton/jam/tons/hour
PKS Kanamit 2019 75 ton/jam/tons/hour
PKS SUJA 2020 75 ton/jam/tons/hour
PKS Sungai Kuning 2021 60 ton/jam/tons/hour
Pabrik Inti Sawit/Palm Kernel Mill
KCP Suayap 2011 10 ton/jam/tons/hour
Pabrik Biogas/Biogas Plants
Pabrik Biogas Suayap 2018 1,5 MW
Suayap Biogas Plant
Pabrik Biogas Natai Baru 2023 1,5 MW
Natai Baru Biogas Plant
Pabrik Bio-CNG Natai Baru 2023 4.800 Nm3/hari/day
Natai Baru Bio-CNG Plant
Pabrik Pemurnian 2.500 MT/hari atau 850.000 MT/tahun
Refinery Plant 2,500 MT/day or 850,000 MT/year
Pabrik Fraksinasi 2.500 MT/hari atau 850.000 MT/tahun
Fractionation Plant 2,500 MT/day or 850,000 MT/year
Pabrik Kernel Crushing 600 MT/hari atau 192.000 MT/tahun
Kernel Crushing Plant 600 MT/day or 192,000 MT/year
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Profil Perusahaan
Company Profile
Keanggotaan Asosiasi
Association Membership
Per 31 Desember 2025, Perseroan tercatat mengikuti asosiasi/ As of 31 December 2025, the Company was registered as a member
organisasi sebagai berikut: of the following associations/organizations:
Nama Organisasi Sifat Keanggotaan
Organization Name Nature of Membership
Anggota Biasa
PERMI (Perhimpunan Mikrobiologi Indonesia)
Regular Member
Anggota Biasa
Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI)
Regular Member
Pendamping Asosiasi/
Asosiasi Petani Kelapa Sawit Mandiri (APKSM)
Associate Companion
Anggota Biasa
Roundtable Sustainable Palm Oil (RSPO)
Regular Member
Anggota Biasa
Indonesian Sustainable Palm Oil (ISPO)
Regular Member
Anggota Biasa
Filantropi
Regular Member
Task Force (Substantif) RSPO dari Indonesia Growers Anggota Biasa
Task Force (Substantif) RSPO from Indonesia Growers Regular Member
PT Sawit Sumbermas Sarana Tbk 77
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Struktur Organisasi
Organizational Structure
Perseroan menyusun struktur organisasi dengan memperhatikan The Company has developed its organizational structure by
perkembangan bisnis dan kebutuhan organisasi di masa depan. considering future business development and organizational
Dewan Komisaris dan Direksi telah mengkaji serta menyetujui needs. The Board of Commissioners and the Board of Directors have
Struktur Organisasi Perseroan reviewed and approved the Company’s Organizational Structure as
Komite Audit
Audit Committee
Direktur Keberlanjutan Direktur Keuangan Direktur Operational
Chief Sustainability Officer Chief Financial Officer Chief Operational Officer
Henky Satrio Wibowo Jahja Tanudjaja Adelai Akhmad Faisyal
Sekretaris Penasehat Perkebunan
Audit Internal Keberlanjutan Legal & Perizinan Keuangan Perusahan Pajak Sosial & Kemitraan
Perusahaan & Legal Plantation Advisor
Internal Audit Sustainability Legal & License Corporate Finance Tax Social & Partnership
Corporate
Pambudi Raharja Secretary & Legal • Yasin Suhartono Andri Johan Gunawan Arie Raymond Sukardi A. Karim Bobby Lawi
• Kartua Situmorang Najiburrahman Pardosi
Deni Agustinus
• Devadas K.P
Damayanto
Sankaran Nair
• Sethupathy
Ponniah
• Ahmad Tarmizi
• Marihot Simamora
• TBA
Audit Internal Hubungan Penjamin Risiko
Internal Audit Pemerintah & Perusahaan Manajemen Armada
Perbankan Corporate Risk Fleet Management
• Anjar Widiarso Government & Assurance
Dison Tarigan
• Amad Taufiq Banking Relation
• Besar Ardhi Abner Herdian P.
Nugraha Sunggu Situmorang Putra
Pengawas Keuangan
Pengawas Anggaran
Finance Controller
Budget Control
Winarno Adrianus Herianto
Kaban
78 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
Dewan Komisaris
Board of Commissioners
Direktur Utama
Chief Executive Officer
Komite Remunerasi & Nominasi
Jap Hartono
Remuneration & Nomination Committee
Direktur Pemasaran
Chief Marketing Officer
Roshan C. Valautham
SDM & Pelayanan Perusahaan
HR & Corporate Services
Hendri Ratoe Bachtiar
Teknik Upstream Pemasaran & Analisis Pemasaran Penelitian & Manajemen Risiko Remunerasi SDM & Pelayanan Tanggung Jawab
Engineering Penjualan Market Analyst Pengembangan Risk Management Perusahaan HR & Services Sosial Perusahaan
Upstream Sales & Marketing Research & Corporate Corporate Social
Hadi Permana Development Andi Pranoto Remuneration Rachmad Hidayat Responsibility
M. Join Zulfian Remington Pon
Fizrul Indra Lubis Arief Subagyo Abdur Rohman
Divisi Perkebunan & Organisasi, Rekrutmen
Pengendalian Mutu Manajemen Rantai Medis
& Pengembangan SDM
Estate Plantation Pemasok Medical
Organization,
Division & Quality Supply Chain
Recruitment, & People
Control Management Ferri Apriadi
Development
Kinan Efran Harahap Ernis Desidistrisna
Hendi Kusuma Atmaja
Perkebunan Regional
SDM & Umum Pelatihan &
Regional Plantation
HR & General Affairs Pengembangan
Training &
Regional I Sulistio Purnomo Development
Sariyanto
Arief Wibowo
Regional II
Dedi Kurniawan
Regional III Litigasi & Relasi
Dedi Yusdarly Pemerintah
Litigation &
Regional IV Government Relation
Asran Bin Sutasmin
Joko Suhariyanto
Regional V
Jefri Saut Tua
Sormin
PT Sawit Sumbermas Sarana Tbk 79
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80 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Profil Dewan Komisaris
Profile of Board of Commissioners
Prof. Dr. Ir. Bungaran Saragih Hoesen Ir. Rimbun Situmorang
1 2 3
Komisaris Utama Komisaris Independen Komisaris
President Director Independent Commissioner Director
2 2
1
PT Sawit Sumbermas Sarana Tbk 81
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Warga Negara Indonesia, berusia 80 tahun, berdomisili di Jakarta, Indonesia.
Indonesian Citizen, 80 years old, and domiciled in Jakarta, Indonesia.
Riwayat Penunjukan Menjabat Komisaris Utama Perseroan sejak 12 Agustus 2013 berdasarkan Akta Keputusan Rapat
Appointment History tanggal 12 Agustus 2013 untuk periode kerja 2013-2018. Beliau diangkat kembali berdasarkan Akta
Keputusan Rapat tanggal 22 Oktober 2018 untuk periode kerja 2018-2023, Kemudian untuk kali ketiga
pada tanggal 5 Desember 2023 untuk periode 2023-2028.
Commissioner since August 12, 2013, based on the Deed of Meeting Resolution dated August 12, 2013,
for the 2013–2018 working period. Then he was reappointed under the Deed of Meeting Resolution
dated October 22, 2018 for the 2018-2023 working period, and reappointed for the third time on
December 5, 2023 for the 2023-2028 working period.
Periode Jabatan 2023-2028, Periode ke-3
Term of Office Term of Office: 2023-2028, 3rd Period
Pendidikan • Doktor bidang Philosophy on Economics, • Doctor of Philosophy on Economics, North
Education North Carolina State University (1980); Carolina State University (1980);
• Magister Ekonomi dengan bidang minor • Master of Economics with a minor in
Statistik, Departemen Ekonomi dan Bisnis, Statistics, Department of Economics and
North Carolina State University (1977); serta Business, North Carolina State University
(1977); and
• Sarjana Ekonomi Pertanian, Fakultas • Bachelor of Agricultural Economics, Faculty
Pertanian, Institut Pertanian Bogor (1971) of Agriculture, Institut Pertanian Bogor (1971)
Riwayat Jabatan Berkarir selama lebih dari 45 tahun di industri Having built a career for more than 45 years in the
Position History perkebunan kelapa sawit, dan menduduki jabatan palm oil industry, and he has held various position,
antara lain: including:
• Komisaris Utama PT Pupuk Indonesia (Juni • President Commissioner of PT Pupuk
2015-Juni 2020). Indonesia (June 2015-June 2020).
• Komisaris PT Rea Kaltim Plantations (2007). • Commissioner of PT Rea Kaltim Plantations
(2007).
• Ketua Dewan Pembina Borneo Orangutan • Chairman of the Board of Trustees of Borneo
Survival Foundation(2006). Orangutan Survival Foundation (2006).
• Penasihat PT Japfa Comfeed Indonesia Tbk • Advisor of PT Japfa Comfeed Indonesia Tbk
(2006). (2006).
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Profil Perusahaan
Company Profile
Prof. Dr. Ir. Bungaran Saragih
Komisaris Utama
President Commissioner
Keahlian: Ilmu Pertanian dan Ekonomi
Expertise: Agriculture and Economics
• Ketua Dewan Gubernur International Fund for • Chairman of Governing Council of the
Agricultural Development (2002-2004) International Fund for Agricultural
Development (2002-2004)
• Menteri Pertanian RI tahun 2001 – 2004 • Indonesian Minister of Agriculture for 2001 –
2004
• Menteri Pertanian dan Kehutanan RI tahun • Menteri Pertanian dan Kehutanan RI tahun
2000 - 2001 2000 - 2001
Rangkap Jabatan • Komisaris Utama PT Palma Serasih Tbk (sejak • President Commissioner of PT Palma Serasih
Concurrent Position 2021); Tbk (since 2021;
• Advisor PT East West Seed Indonesia (sejak • Advisor of PT East West Seed Indonesia
2015); (since 2015);
• Chairman Agribusiness Strategy Policy • Chairman of Agribusiness Strategy Policy
Institute (sejak 2014); serta Institute (since 2014); and
• Chairman Borneo Orang Utan Foundation • Chairman of Borneo Orang Utan Foundation
(sejak 2008). (since 2008).
Hubungan Afiliasi Bungaran Saragih tidak memiliki hubungan afiliasi dengan Direksi, Dewan Komisaris dan pemegang
Affiliation Relationship saham lainnya.
Bungaran Saragih has no affiliation with the Board of Directors, the Board of Commissioners, or other
shareholders.
Kepemilikan Saham Hingga akhir tahun 2025, Bungaran Saragih tidak memiliki Saham Perseroan.
Ownership of Shares By the end of 2025, Bungaran Saragih /did not own shares of the Company
PT Sawit Sumbermas Sarana Tbk 83
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Warga Negara Indonesia. berusia 59 tahun, dan berdomisili di Jakarta, Indonesia.
Indonesian Citizen, 59 years old, and domiciled in Jakarta, Indonesia.
Riwayat Penunjukan Menjabat Komisaris Independen Perseroan untuk pertama kalinya sejak 30 September 2022
Appointment History berdasarkan Akta Keputusan Rapat No. 64 tanggal 30 September 2022 untuk periode kerja 2022-2027.
Serving as the Company’s Independent Commissioner for the first time since September 30, 2022,
based on the Deed of Meeting Resolutions No. 64 dated September 30, 2022, for the 2022–2027
working period.
Periode Jabatan 2022-2027, Periode ke-1
Term of Office 2022-2027, 1st Period
Pendidikan • Magister Manajemen Keuangan, Universitas • Master in Financial Management, Universitas
Education Pelita Harapan, Jakarta; serta Pelita Harapan, Jakarta; and
• Sarjana Pertanian, Universitas Padjadjaran • Bachelor of Agriculture, Universitas Padjajaran
(1990). (1990).
Riwayat Jabatan Berkarir selama lebih dari 30 tahun di industri Having built a career for more than 30 years
Position History keuangan, dan menduduki jabatan antara lain: in financial industry, and he has held various
position, including:
• Kepala Eksekutif Pengawas Pasar Modal • Executive Head of Capital Market Supervisor
merangkap Anggota Dewan Komisioner Pasar and Board of Commissioners of Capital
Modal Otoritas Jasa Keuangan (2017 – 2022) Market Member, Financial Services Authority
(2017-2022)
• Komisaris PT Danareksa Capital (2015-2017) • Commissioner of PT Danareksa Capital
(2015-2017)
• Komisaris PT Danareksa Investment • Commissioner of PT Danareksa Investment
Management (2015-2017) Management (2015-2017)
• Direktur PT Danareksa (Persero) (2015 – 2017) • Director of PT Danareksa (Persero) (2015 –
2017)
• Direktur Penilaian Perusahaan di PT Bursa • Director of Corporate Valuation in PT Bursa
Efek Indonesia (2012-2015) Efek Indonesia (2012-2015)
• Direktur Utama PT Kliring Penjaminan Efek • President Director of PT Kliring Penjaminan
Indonesia (2009-2012) Efek Indonesia (2009-2012)
• Direktur PT Kliring Penjaminan Efek Indonesia • Director of PT Kliring Penjaminan Efek
(2006-2009) Indonesia (2006-2009)
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Profil Perusahaan
Company Profile
Hoesen
Komisaris Independen
Independent Commissioner
Keahlian: Ilmu Pertanian dan Ekonomi
Expertise: Agriculture and Economics
Rangkap Jabatan • Komisaris Independen PT Samudera • Independent Commissioner of PT Samudera
Concurrent Position Indonesia Tbk (sejak 2023) Indonesia Tbk (since 2023)
• Komisaris Utama merangkap Komisaris • President Commissioner, Independent
Independen dan Anggota Komite Audit PT Commissioner, and Audit Committee Member
Mandiri Sekuritas (sejak 2023) of PT Mandiri Sekuritas (since 2023)
• Komisaris Utama PT Kliring Penjaminan Efek • President Commissioner of PT Kliring
Indonesia (sejak 2023) Penjaminan Efek Indonesia (since 2023)
Hubungan Afiliasi Hoesen tidak memiliki hubungan afiliasi dengan Direksi, Dewan Komisaris dan pemegang saham
Affiliation Relationship lainnya.
Hoesen has no affiliation with the Board of Directors, the Board of Commissioners, or other
shareholders..
Kepemilikan Saham Pada tahun 2025, Hoesen tidak memiliki Saham Perseroan.
Ownership of Shares In 2025, Hoesen did not own shares of the Company.
PT Sawit Sumbermas Sarana Tbk 85
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Warga Negara Indonesia, berusia 58 tahun, dan berdomisili di Pangkalan Bun, Kalimantan Tengah, Indonesia.
Indonesian Citizen, 58 years old, and domiciled in Pangkalan Bun, Central Kalimantan, Indonesia.
Riwayat Penunjukan Rimbun Situmorang ditunjuk sebagai Komisaris Perseroan untuk pertama kalinya berdasarkan Akta
Appointment History Keputusan Rapat No. 22 tanggal 31 Agustus 2016 untuk periode kerja 2016-2021. Beliau diangkat kembali
berdasarkan Akta Keputusan Rapat No. 55 tanggal 28 Mei 2021 untuk periode kerja 2021-2026.
Rimbun Situmorang was appointed as the Company’s Commissioner for the first time based on the Deed
of Meeting Resolutions No. 22 dated August 31, 2016, for the 2016–2021 working period. Then he was
reappointed under the Deed of Meeting Resolutions No. 55 dated May 28, 2021, for the 2021–2026 working
period.
Periode Jabatan 2021-2026, Periode ke-2
Term of Office 2021-2026, 2nd Period
Pendidikan • Magister Manajemen, Sekolah Tinggi PPM • Master of Management, Sekolah Tinggi PPM
Education Manajemen; serta Manajemen; and
• Sarjana Teknik, Institut Teknologi Tumpal • Bachelor of Engineering, Institut Teknologi Tumpal
Dorianus Pardede (1989). Dorianus Pardede (1989).
Riwayat Jabatan Berkarir selama lebih dari 30 tahun di industri Having built a career for more than 30 years in palm oil
Position History perkebunan kelapa sawit, dan menduduki jabatan industry, and he has held various position, including:
antara lain:
• Direktur PT Pesona Citra Propertindo (2019-2023) • Director of PT Pesona Citra Propertindo (2019-2023)
• Direktur Utama PT Citra Kencana Mas Abadi (2017- • President Director of PT Citra Kencana Mas Abadi
2022) (2017-2022)
• Direktur Utama PT Citra Borneo Chemical (2016- • President Director of PT Citra Borneo Chemical
2022) (2016-2022)
• Komisaris Utama PT Citra Borneo Utama (2013-2022) • President Commissioner of PT Citra Borneo Utama
(2013-2022)
• Direktur Utama PT Surya Borneo Industri (2013-2021) • President Director of PT Surya Borneo Industri
(2013-2021)
• Direktur Utama PT Sawit Sumbermas Sarana • President Director of PT Sawit Sumbermas Sarana
(2013-2016) (2013-2016)
• Direktur Utama PT Citra Borneo Indah (2011-2022) • President Director of PT Citra Borneo Indah (2011-2022)
• Komisaris Utama PT Pelayaran Senggora (2011-2017) • President Commissioner of PT Pelayaran Senggora
(2011-2017)
• Komisaris Utama PT Kalimantan Sawit Abadi (2011- • President Commissioner of PT Kalimantan Sawit
2013) Abadi (2011-2013)
86 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Ir. Rimbun Situmorang
Komisaris
Commissioner
Keahlian: Ilmu Pertanian dan Ekonomi
Expertise: Agriculture and Economics
• Direktur PT Ahmad Saleh Perkasa (2009-2011) • Director of PT Ahmad Saleh Perkasa (2009-2011)
• Komisaris PT Sawit Multi Utama (2009-2011) • Commissioner of PT Sawit Multi Utama (2009-2011)
• Direktur Utama PT Tanjung Sawit Abadi (2005-2011) • President Director of PT Tanjung Sawit Abadi
(2005-2011)
• Direktur PT Sawit Mandiri Lestari (2005-2007) • Director of PT Sawit Mandiri Lestari (2005-2007)
• Direktur PT Sawit Multi Utama (2005-2007) • Director of PT Sawit Multi Utama (2005-2007)
• Direktur PT Citra Borneo Indah (2005-2007) • Director of PT Citra Borneo Indah (2005-2007)
• Direktur PT Kalimantan Sawit Abadi (2005-2007) • Director of PT Kalimantan Sawit Abadi (2005-2007)
• Direktur PT Sawit Sumbermas Sarana (2005-2007) • Director of PT Sawit Sumbermas Sarana (2005-2007)
• Direktur PT Tanjung Sawit Abadi (2005-2007) • Director of PT Tanjung Sawit Abadi (2005-2007)
• Direktur PT Mitra Mendawai Sejati (2005-2007) • Director of PT Mitra Mendawai Sejati (2005-2007)
• Direktur Utama PT Tanjung Sawit Abadi (2003-2005) • President Director of PT Tanjung Sawit Abadi
(2003-2005)
• Komisaris PT Citra Borneo Indah (2000-2003) • Commissioner of PT Citra Borneo Indah (2000-2003)
Rangkap Jabatan • Direktur PT Pelayaran Lingga Marintama; serta • Director of PT Pelayaran Lingga Marintama; and
Concurrent Position • Komisaris Utama PT BPR Lingga Sejahtera. • President Commissioner of PT BPR Lingga
Sejahtera.
Hubungan Afiliasi Rimbun Situmorang tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi, dan pemegang
Affiliation Relationship saham lainnya.
Rimbun Situmorang has no affiliation with the Board of Commissioners, Board of Directors, or other
shareholders.
Kepemilikan Saham Pada tahun 2025, Rimbun Situmorang tidak memiliki Saham Perseroan.
Ownership of Shares In 2025, Rimbun Situmorang did not own shares of the Company.
PT Sawit Sumbermas Sarana Tbk 87
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PERUBAHAN KOMPOSISI CHANGE IN BOARD OF DEWAN KOMISARIS COMMISSIONERS COMPOSITION Tidak terdapat perubahan komposisi anggota Dewan There were no changes in the Board of Commissioners Komisaris SSMS selama tahun buku 2025 hingga Laporan composition throughout 2025 until the publication of this Tahunan ini diterbitkan. Annual Report. 88 Laporan Tahunan 2025 Annual Report
Page 89
Profil Perusahaan
Company Profile
Profil Direksi
Profile of Board of Directors
Jap Hartono Akhmad Faisyal Jahja Tanudjaja Roshan Chakravarthy Henky Satrio
1 2 3 4 5
Direktur Utama Direktur Adelai Valautham Wibowo
President Director Director
Direktur Direktur Direktur
Director Director Director
5 3
2 4
1
PT Sawit Sumbermas Sarana Tbk 89
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Warga Negara Indonesia, berusia 54 tahun, dan untuk sementara bertempat tinggal di Pangkalan Bun, Kalimantan Tengah, Indonesia.
Indonesian Citizen, 54 years old, and temporarily domiciled in Pangkalan Bun, Central Kalimantan, Indonesia.
Riwayat Penunjukan Jap Hartono menjabat sebagai Direktur Utama Perseroan untuk pertama kalinya berdasarkan Akta
Legal Basis of Appointment Keputusan Rapat No. 62 tanggal 25 April 2024 untuk periode kerja 2024-2029.
Jap Hartono has served as Director of the Company for the first time based on the Deed of Meeting
Resolutions No. 62 dated April 25, 2024, for the 2024–2029 working period.
Periode Jabatan 2024-2029, Periode ke-1
Term of Office 2024-2029, 1st Period
Tugas dan Tanggung Jawab Bertanggung jawab atas seluruh aktivitas Perusahaan dan berperan sebagai koordinator atas seluruh
Duties and Responsibilities pelaksanaan fungsi, tugas dan tanggung jawab di jajaran Direksi.
Responsible for all Company activities and coordinates all implementation of functions, duties, and
responsibilities of the Board of Directors.
Pendidikan • Master of Business Administration, Boston • Master of Business Administration, Boston
Education University, USA (1995); serta University, USA (1995); and
• Sarjana bidang Administrasi Bisnis, Finance • Bachelor of Business Administration, Finance
College of Business Administration, The College of Business Administration, The
University of Texas AT Austin, USA (1992). University of Texas AT Austin, USA (1992).
90 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Jap Hartono
Direktur Utama
President Director
Keahlian: Administrasi Bisnis dan Keuangan
Expertise: Business Administration and Finance
Riwayat Jabatan • Direktur Keuangan PT Sawit Sumbermas • Chief Financial Officer PT Sawit Sumbermas
Position History Sarana Tbk (2021-2024). Sarana Tbk (2021-2024).
• Direktur Keuangan di PT Kencana Agri Ltd • Chief Financial Officer (CFO) of PT Kencana
Indonesia (2017-2019). Agri Ltd Indonesia (2017-2019).
• Deputy President Director dan President • Deputy President Director and President
Director di PT Intan Baruprama Finance Tbk Director of PT Intan Baruprama Finance Tbk
(2012-2017). (2012-2017).
• Direktur di Bank ICB Bumiputera Tbk untuk 2 • Director of Bank ICB Bumiputera Tbk for 2
(dua) periode (2009-2012) (two) period (2009-2012)
• Treasure di Raja Garuda Mas Group (2008). • Treasure of Raja Garuda Mas Group (2008).
• Direktur di UBS Wealth Management • Direktur of UBS Wealth Management
Singapore (2006-2008). Singapore (2006-2008).
• Vice President di ABN AMRO Indonesia (1999- • Vice President of ABN AMRO Indonesia (1999-
2006). 2006).
• Assistant Banking dan Manager Corporate • Assistant Banking and Manager Corporate
Banking di American Express Bank Jakarta Banking at American Express Bank Jakarta
(1995-1999). (1995-1999).
Rangkap Jabatan Hingga akhir tahun 2025, Jap Hartono tidak memiliki rangkap jabatan sebagai Direksi, Dewan
Concurrent Position Komisaris atau jabatan lainnya di Perusahaan atau Institusi lainnya.
By the end of 2025, Jap Hartono did not have concurrent positions as member of Board of Directors,
Board of Commissioners, or other positions in other Companies or Institutions.
Hubungan Afiliasi Jap Hartono tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi, dan pemegang saham
Affiliation Relationship lainnya.
Jap Hartono has no affiliation with the Board of Commissioners, the Board of Directors, or other
shareholders.
Kepemilikan Saham Pada tahun 2025 Jap Hartono tidak memiliki Saham Perseroan.
Ownership of Shares In 2025, Jap Hartono did not own the Company shares.
PT Sawit Sumbermas Sarana Tbk 91
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Warga Negara Indonesia, berusia 43 tahun, dan berdomisili di Pangkalan Bun, Kalimantan Tengah, Indonesia.
Indonesian Citizen, 43 years old, and domiciled in Pangkalan Bun, Central Kalimantan, Indonesia.
Riwayat Penunjukan Akhmad Faisyal menjabat sebagai Direktur Perseroan untuk pertama kalinya berdasarkan Akta
Appointment History Keputusan Rapat No. 62 tanggal 25 April 2024 untuk periode kerja 2024-2029.
Akhmad Faisyal held position as Director of the Company for the first time based on the Deed of
Meeting Resolutions No. 62 dated April 25, 2024, for the 2024–2029 working period.
Periode Jabatan 2024-2029, Periode ke-1
Term of Office 2024-2029, 1st Period
Tugas dan Tanggung Jawab Bertanggung jawab atas seluruh aktivitas Perseroan dan berperan sebagai koordinator atas seluruh
Duties and Responsibilities pelaksanaan fungsi, tugas, dan tanggung jawab operasional Perseroan.
Bertanggung jawab atas seluruh aktivitas Perseroan dan berperan sebagai koordinator atas seluruh
pelaksanaan fungsi, tugas, dan tanggung jawab operasional Perseroan.
Pendidikan • Magister Hukum, Universitas Islam Sultan • Master of Law, Universitas Islam Sultan
Education Agung (2017); serta Agung (2017); and
• Sarjana Teknik Agraria, Universitas • Bachelor of Agricultural Engineering,
Diponegoro (2003). Universitas Diponegoro (2003).
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Profil Perusahaan
Company Profile
Akhmad Faisyal
Direktur
Director
Keahlian: Teknik Agraria dan Hukum
Expertise: Agricultural Engineering and Legal (law).
Riwayat Jabatan • Regional Head 1, Regional Head 2 Perseroan • Regional Head 1, Regional Head 2 of the
Position History (2020-2023) Company (2020-2023);
• Group Manager PT Menteng Kencana Mas • Group Manager of PT Menteng Kencana Mas
(2018-2021)/ Group Manager of PT Menteng (2018-2021);
Kencana Mas (2018-2021);
• Estate Manager PT Tanjung Sawit Abadi • Estate Manager of PT Tanjung Sawit Abadi
(2015-2018); (2015-2018);
• Asisten Kepala PT Tanjung Sawit Abadi (2010- • Head Assistant of PT Tanjung Sawit Abadi
2015) (2010-2015);
• Asisten Kebun PT Mitra Mendawai (2007- • Estate Assistant of PT Mitra Mendawai (2007-
2010); dan 2010); and
• Legal Staff Perseroan (2006 - 2007). • Legal Staff of the Company (2006-2007).
Rangkap Jabatan Chief Operating Officer Perseroan (sejak Januari 2024).
Concurrent Position Chief Operating Officer of the Company (since January 2024).
Hubungan Afiliasi Akhmad Faisyal tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi, dan pemegang
Affiliation Relationship saham lainnya.
Akhmad Faisyal has no affiliation with the Board of Commissioners, the Board of Directors, or other
shareholders.
Kepemilikan Saham Pada tahun 2025, Akhmad Faisyal tidak memiliki Saham Perseroan.
Ownership of Shares In 2025, Akhmad Faisyal did not own the Company’s shares.
PT Sawit Sumbermas Sarana Tbk 93
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Warga Negara Indonesia, berusia 54 tahun, dan berdomisili di Pangakalanbun, Indonesia.
Indonesian Citizen, 54 years old, and domiciled in Pangkalanbun, Indonesia.
Riwayat Penunjukan Jahja Tanudjaja Adelai menjabat sebagai Direktur Perseroan untuk pertama kalinya berdasarkan Akta
Appointment History Keputusan Rapat No. 88 tanggal 21 April 2025 untuk periode kerja 2025-2030.
Jahja Tanudjaja Adelai held position as Director of the Company for the first time based on the Deed of
Meeting Resolutions No. 88 dated April 21, 2025, for the 2025–2030 working period.
Periode Jabatan 2025-2030, Periode ke-1
Term of Office 2025-2030, 1st Period
Tugas dan Tanggung Jawab Bertanggung jawab penuh atas perencanaan keuangan, manajemen risiko, pencatatan data keuangan,
Duties and Responsibilities serta pelaporan keuangan Perseroan.
Fully responsible for the Company’s financial planning, risk management, financial record-keeping,
and financial reporting.
Pendidikan • MBA dari Prasetiya Mulya Business School • MBA from Prasetiya Mulya Business School
Education • Sarjana Ekonomi jurusan Akuntansi dari • Bachelor of Economic with major in
Universitas Trisakti Accounting from Trisakti University
• Pemegang gelar Chartered Accountant (CA) • Hold Chartered Accountant (CA)
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Profil Perusahaan
Company Profile
Jahja Tanudjaja Adelai
Direktur
Director
Keahlian: Profesional di bidang Keuangan
Expertise: Professional in Finance
Riwayat Jabatan • Memegang berbagai jabatan di Sinarmas • Held several position at Sinarmas
Position History Agribusiness & Food selama 10 (sepuluh) Agribusiness & Food for 10 (ten) years with
tahun dengan posisi terakhir sebagai Chief the last position as Chief Financial Officer di
Financial Officer di Sinarmas Agribusiness & Sinarmas Agribusiness & Food;
Food;
• Berkarir di industri perbankan dan private • Has career in banking industry and private
equity selama 8 (delapan) tahun; equity for 8 (eight) years;
• Berkarir di PricewaterhouseCoopers selama • Has Career in PricewaterhouseCoopers for 12
12 (dua belas) tahun. (twelve) years.
Rangkap Jabatan Hingga akhir tahun 2025, beliau tidak memiliki rangkap jabatan sebagai Direksi, Dewan Komisaris atau
Concurrent Position jabatan lainnya di Perusahaan atau Institusi lainnya.
By the end of 2025, he did not have concurrent positions as member of Board of Directors, Board of
Commissioners, or other positions in other Companies or Institutions.
Hubungan Afiliasi Jahja Tanudjaja Adelai tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi, dan
Affiliation Relationship pemegang saham lainnya.
Jahja Tanudjaja Adelai has no affiliation with the Board of Commissioners, the Board of Directors, or
other shareholders.
Kepemilikan Saham Pada tahun 2025, Jahja Tanudjaja Adelai tidak memiliki Saham Perseroan.
Ownership of Shares In 2025, Jahja Tanudjaja Adelai did not own the Company’s shares.
PT Sawit Sumbermas Sarana Tbk 95
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Warga Negara Malaysia, berusia 42 tahun, dan berdomisili di Jakarta, Indonesia.
Malaysian Citizen, 42 years old, and domiciled in Jakarta, Indonesia.
Riwayat Penunjukan Roshan Chakravarthy Valautham menjabat sebagai Direktur Perseroan untuk pertama kalinya
Appointment History berdasarkan Akta Keputusan Rapat No. 88 tanggal 21 April 2025 untuk periode kerja 2025-2030.
Roshan Chakravarthy Valautham held position as Director of the Company for the first time based on
the Deed of Meeting Resolutions No. 88 dated April 21, 2025, for the 2025–2030 working period.
Periode Jabatan 2025-2030, Periode ke-1
Term of Office 2025-2030, 1st Period
Tugas dan Tanggung Jawab Bertanggung jawab atas strategi pemasaran, manajemen merek, penjualan, dan pengalaman
Duties and Responsibilities pelanggan serta fokus pada pertumbuhan bisnis Perseroan.
Responsible for marketing strategy, brand management, sales, and customer experience, with a focus
on driving the Company’s business growth.
Pendidikan • Bachelor of Financial Engineering (Hons) dari • Bachelor of Financial Engineering (Hons) from
Education Multimedia University Cyberjaya Campus Multimedia University Cyberjaya Campus
• Mendapatkan Lisensi Perwakilan Pasar Modal • Obtained Capital Market Services
(Futures Market) Representatives License (Futures Market)
• Mendapatkan Securities Commission • Obtained Securities Commission (Dealers
(Dealers License) License)
96 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Roshan Chakravarthy
Valautham
Direktur
Director
Keahlian: Perdagangan Komoditas
Expertise: Commodity Trading
Pengalaman Kerja • Head of Trading at Sime Darby Plantation (2021 – 2023);
Work Experiences • Procurement & Destination Sales Manager at Sime Darby Global Trading (2019 – 2020);
• Senior Manager, Trading, South Africa at Sime Darby Plantation – South Africa HNK (2017 – 2019)
• Head of Sourcing (Shea Nuts), Ghana at Wilmar Africa Limited (2016 – 2017)
• Feedstock Procurement Executive, Purchasing Unit at Platinum Energy (2010 – 2011)
• Capital Market Services Representative (Dealer), Futures Market at Am Futures Sdn Bhd (2008 – 2010)
Rangkap Jabatan Hingga akhir tahun 2025, beliau tidak memiliki rangkap jabatan sebagai Direksi, Dewan Komisaris atau
Concurrent Position jabatan lainnya di Perusahaan atau Institusi lainnya.
By the end of 2025, he did not have concurrent positions as member of Board of Directors, Board of
Commissioners, or other positions in other Companies or Institutions.
Hubungan Afiliasi Roshan Chakravarthy Valautham tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi,
Affiliation Relationship dan pemegang saham lainnya.
Roshan Chakravarthy Valautham has no affiliation with the Board of Commissioners, the Board of
Directors, or other shareholders.
Kepemilikan Saham Pada tahun 2025, Roshan Chakravarthy Valautham tidak memiliki Saham Perseroan.
Ownership of Shares In 2025, Roshan Chakravarthy Valautham did not own the Company’s shares.
PT Sawit Sumbermas Sarana Tbk 97
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Warga Negara Indonesia, berusia 51 tahun, dan berdomisili di Pangkalan Bun, Kalimantan Tengah, Indonesia.
Indonesian Citizen, 51 years old, and domiciled in Pangkalan Bun, Central Kalimantan, Indonesia.
Riwayat Penunjukan Henky Satrio Wibowo menjabat sebagai Direktur Perseroan untuk pertama kalinya berdasarkan Akta
Appointment History Keputusan Rapat No. 222 tanggal 30 Oktober 2025 untuk periode kerja 2025-2030.
Henky Satrio Wibowo held position as Director of the Company for the first time based on the Deed of
Meeting Resolutions No. 222 dated October 30, 2025, for the 2025–2030 working period.
Periode Jabatan 2025-2030, Periode ke-1
Term of Office 2025-2030, 1st Period
Tugas dan Tanggung Jawab Bertugas merancang, mengawasi, dan memastikan implementasi strategi serta kebijakan ESG
Duties and Responsibilities (Lingkungan, Sosial, Tata Kelola) di Perseroan agar operasional Perseroan selaras dengan tujuan
keberlanjutan, serta melaporkannya dalam laporan keberlanjutan. Selain itu, Direktur Keberlanjutan
juga bertugas memantau tren, mengevaluasi kinerja keberlanjutan, dan merekomendasikan
pembaruan strategi agar perusahaan tetap relevan dengan standar nasional dan global.
Responsible for formulating, overseeing, and ensuring the implementation of ESG (Environmental,
Social, and Governance) strategies and policies within the Company to ensure that its operations are
aligned with sustainability objectives, and for reporting such implementation in the sustainability
report. In addition, the Sustainability Director is responsible for monitoring trends, evaluating
sustainability performance, and recommending strategic updates to ensure that the Company
remains aligned with national and global standards.
Riwayat Pendidikan • Magister Manajemen Keberlanjutan dan CSR, • Master of Management on Sustainability and
Educational Background Universitas Trisakti, Jakarta (2015). CSR, Trisakti University, Jakarta (2015).
Pengalaman Kerja • Chief Sustainability Officer Citra Borneo Indah Group (CBI Group) (2023 - sekarang)
Work Experiences • Chief Sustainability Officer Citra Borneo Indah Group (CBI Group) (2023 – Present)
• Head of Sustainability – PT Sawit Sumbermas Sarana Tbk (2021 - 2023)
• Head of Sustainability – PT Toba Pulp Lestari Tbk (2016 – 2020)
98 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Henky Satrio Wibowo
Direktur
Director
Keahlian: Manajemen Keberlanjutan
Expertise: Sustainability Management
Rangkap Jabatan Hingga akhir tahun 2025, beliau tidak memiliki rangkap jabatan sebagai Direksi, Dewan Komisaris atau
Concurrent Position jabatan lainnya di Perusahaan atau Institusi lainnya.
By the end of 2025, he did not have concurrent positions as member of Board of Directors, Board of
Commissioners, or other positions in other Companies or Institutions.
Hubungan Afiliasi Henky Satrio Wibowo tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi, dan
Affiliation Relationship pemegang saham lainnya.
Henky Satrio Wibowo has no affiliation with the Board of Commissioners, the Board of Directors, or
other shareholders.
Kepemilikan Saham Pada tahun 2025, Henky Satrio Wibowo tidak memiliki Saham Perseroan.
Ownership of Shares In 2025, Henky Satrio Wibowo did not own the Company’s shares.
PERUBAHAN KOMPOSISI DIREKSI CHANGE IN BOARD OF DIRECTORS COMPOSITION
Sepanjang tahun 2025 terdapat 2 (dua) kali perubahan komposisi Throughout 2025, there were 2 (two) changes in the Company’s Board
Direksi Perseroan, berdasarkan Keputusan RUPS Tahunan No. of Directors composition, based on the resolutions of the AGMS
88 tanggal 21 April 2025 dan Keputusan RUPS Luar Biasa dan No. 88 dated April 21, 2025 and the Extraordinary and Independent
Independen No. 222 tanggal 30 Oktober 2025, di mana RUPS GMS Resolution No. 222 dated October 30, 2025. In these meetings,
menyetujui untuk mengangkat Jahja Tanudjaja Adelai, Roshan the shareholders approved the appointment of Jahja Tanudjaja
Chakravarthy Valautham, dan Henky Satrio Wibowo sebagai Direktur Adelai, Roshan Chakravarthy Valautham, and Henky Satrio Wibowo
Perseroan untuk periode 2025-2030. as Directors of the Company for the 2025–2030 period.
PT Sawit Sumbermas Sarana Tbk 99
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Profil Sumber Daya Manusia
Human Resources Profile
Perseroan tercatat memiliki 20.040 karyawan hingga akhir tahun It was recorded that by the end of 2025, the Company had 20,040
2025. Berdasarkan total Pekerja tersebut, Pekerja yang berkontribusi employees. Based on the total number of employees, as many as
di PT Sawit Sumbermas Sarana Tbk sebanyak 4.513 karyawan, Pekerja 4,513 employees contribute to PT Sawit Sumbermas Sarana Tbk,
yang berkontribusi di entitas anak sebanyak 15.527 karyawan. Jumlah and 15,527 employees contribute to subsidiary entities. This year’s
Pekerja pada tahun ini mengalami peningkatan sebesar 27,11% number of employees has increased by 27.11% compared to that of
dibandingkan tahun lalu, seiring dengan kebutuhan Perseroan. last year, in line with the Company’s need. Additionally, the Company
Selain itu, Perseroan juga mempekerjakan tenaga kerja lain di luar also employs other workers outside the category of permanent
status karyawan tetap. employees.
Informasi terkait komposisi karyawan dalam 3 (tiga) tahun terakhir The following provides an overview of the Company’s workforce
disajikan sebagai berikut: composition over the past 3 (three) years:
Komposisi Karyawan Berdasarkan Employee Composition Based on
Unit Bisnis dan Gender Business Unit and Gender
2025 2024 2023
Unit Bisnis
Business Unit Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total Male Female Total
Perseroan 3.268 1.245 4.513 3.107 1.216 4.323 3.399 1.301 4.700
Perseroan
Entitas Anak 11.209 4.318 15.527 8.470 3.164 11.634 9.907 3.227 13.134
Entitas Anak
Entitas Asosiasi - - - - - - - - -
Entitas Asosiasi
Jumlah
14.477 5.563 20.040 11.577 4.380 15.957 13.306 4.528 17.834
Total
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Profil Perusahaan
Company Profile
Komposisi Karyawan Berdasarkan Employee Composition Based on
Wilayah Kerja dan Gender Business Unit and Gender
2025 2024 2023
Wilayah Kerja
Operating Area Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total Male Female Total
Pangkalan Bun 584 138 722 536 124 660 394 102 496
Jakarta 34 14 48 30 14 44 29 13 42
Pabrik Kelapa Sawit 1.321 170 1.491 1.056 113 1.169 1.070 108 1.178
Perkebunan 12.536 5.239 17.775 9.955 4.127 14.082 11.813 4.303 16.116
Palangka Raya 2 2 4 - 2 2 - 2 2
Jumlah
14.477 5.563 20.040 11.577 4.380 15.957 13.306 4.528 17.834
Total
Komposisi Karyawan Berdasarkan Employee Composition Based on
Tingkat Pendidikan dan Gender Education Level and Gender
2025 2024 2023
Pendidikan
Education Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total Male Female Total
S2/S3 34 8 42 36 9 45 32 11 43
Master/Doctorate Degree
S1 892 461 1.353 671 344 1.015 680 287 967
Bachelor Degree
D1, 2, 3 176 104 280 160 103 263 153 91 244
Diploma
SMA/Sederajat 5.321 1.342 6.663 3.930 882 4.812 5.706 1.535 7.241
Senior High School / Equivalent
Di bawah SMA/Sederajat 8.054 3.648 11.702 6.780 3.042 9.822 6.735 2.604 9.339
Under Senior High School /
Equivalent
Jumlah
14.477 5.563 20.040 11.577 4.380 15.957 13.306 4.528 17.834
Total
Komposisi Pegawai Berdasarkan Employee Composition Based
Rentang Usia dan Gender on Age Range and Gender
2025 2024 2023
Rentang Usia
Age Range Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total Male Female Total
>55 tahun / years 136 35 164 98 23 164 397 91 488
45-54 tahun / years 1.700 740 2.423 1.464 587 2.423 2.197 906 3.103
35-44 tahun / years 3.845 1.694 5.526 3.301 1.440 5.526 3.983 1.475 5.458
25-34 tahun / years 5.643 2.209 7.839 4.255 1.660 7.839 5.050 1.710 6.760
18-24 tahun / years 3.153 885 4.088 2.459 670 4.088 1.679 346 2.025
Jumlah
14.477 5.563 20.040 11.577 4.380 15.957 13.306 4.528 17.834
Total
PT Sawit Sumbermas Sarana Tbk 101
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Komposisi Pegawai Berdasarkan Employee Composition Based on
Level Jabatan dan Gender Position Level and Gender
2025 2024 2023
Level Jabatan Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total Male Female Total
Executive Level 35 3 38 32 3 38 26 3 29
Senior Level 91 3 94 75 2 94 75 2 77
Mid-Level 620 123 743 546 117 743 587 124 711
Entry Level 13.731 5.434 19.165 10924 4258 19.165 12.618 4.399 17.017
Jumlah
Total 14.477 5.563 20.040 11.577 4.380 15.957 13.306 4.528 17.834
Komposisi Pegawai Berdasarkan Employee Composition Based
Status dan Jenis Kelamin on Status and Gender
2025 2024 2023
Status Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah
Male Female Total Male Female Total Male Female Total
Karyawan Tetap 12.538 2.727 15.265 9.956 1.328 11.284 11.185 1.091 12.276
Permanent
PKWTT 142 18 160 121 14 135 77 8 85
Fixed Term
Pekerja Harian 1.797 2.818 4.615 1.500 3.038 4.538 2.044 3.429 5.473
Part-Time
Jumlah
14.477 5.563 20.040 11.577 4.380 15.957
Total 13.306 4.528 17.834
Komposisi Pegawai Berdasarkan Jenis Kelamin Employee Composition Based on Gender
2025 2024 2023
Jenis Kelamin Jumlah Jumlah Jumlah
% % %
Total Total Total
Pria 14.477 72% 11.577 73% 13.306 75%
Male
Wanita 5.563 28% 4.380 27% 4.528 25%
Female
Jumlah
20.040 100% 15.957 100% 17.834 100%
Total
102 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Strategi Pengelolaan Sumber Daya Manusia 2025
2025 Human Resources Management Strategy
Perseroan mengelola sumber daya manusia (SDM) sesuai dengan The Company manages its human resources (HR) in accordance
ketentuan peraturan yang berlaku dan berprinsip pada keragaman with applicable regulations and based on the principles of diversity
dan kesetaraan. Perseroan memastikan bahwa seluruh individu, and equality. The Company ensures that all individuals—regardless
tanpa memandang latar belakang, jenis kelamin, agama, ras, atau of background, gender, religion, race, or social status—have equal
status sosial, memiliki peluang yang sama untuk berkembang dan opportunities to grow and contribute to the organization. This aligns
berkontribusi dalam Perseroan. Hal ini sesuai dengan prinsip-prinsip with the Human Rights principles embedded in all of the Company’s
Hak Asasi Manusia yang tercantum dalam setiap peraturan dan HR regulations and guidelines.
pedoman SDM yang dimiliki Perseroan.
Di tahun 2025, strategi pengelolaan SDM Perseroan berfokus pada: In 2025, the Company’s HR management strategy focused on:
1. Menanamkan budaya kerja perusahaan yang mengutamakan 1. Instill a corporate work culture that prioritizes ethics,
etika, profesionalisme, dan tanggung jawab; professionalism, and accountability.
2. Mengintegrasikan budaya kerja yang berbasis pengawasan dan 2. Integrate a work culture based on continuous monitoring and
perbaikan berkelanjutan improvement.
3. Memenuhi kebutuhan tenaga kerja dengan mekanisme talent 3. Meet workforce needs through selective talent recruitment
acquisition dan internal promotion yang selektif; mechanisms and internal promotions.
4. Mengadakan pelatihan yang berbasis kompetensi dan nilai 4. Implement competency-based training programs that uphold
integritas; integrity values.
5. Membangun sistem pengelolaan SDM yang responsif dan efisien 5. Develop a responsive and efficient human resource management
dengan memanfaatkan perkembangan teknologi. system by leveraging technological advances.
Informasi lengkap mengenai pengelolaan SDM Perseroan dapat Further information on the Company’s HR management can be
dibaca di buku Laporan Keberlanjutan pada bagian Kinerja found in the Sustainability Report under the section Sustainability
Keberlanjutan – Aspek Sosial. Performance – Social Aspect.
PT Sawit Sumbermas Sarana Tbk 103
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Pengembangan Kompetensi Competency Development
Perseroan memandang pengembangan sumber daya manusia (SDM) The Company regards human resource (HR) development a strategic
sebagai elemen strategis untuk keberlanjutan dan pertumbuhan component for business sustainability and growth. With capable
bisnis. Dengan SDM yang kompeten, Perseroan mampu beradaptasi HR, the Company can adapt to the evolving dynamics of technology,
terhadap dinamika teknologi, pasar, dan lingkungan bisnis. Oleh markets, and the business environment. As a result, training and
karena itu, program pelatihan dan pengembangan dilaksanakan development programs are systematically implemented to enhance
secara sistematis untuk meningkatkan keterampilan, pengetahuan, employee skills, knowledge, and attitudes while promoting innovation
serta sikap karyawan sekaligus mendorong inovasi dan perbaikan and continuous improvement.
berkesinambungan.
Perseroan melaksanakan berbagai program pengembangan The Company carries out various employee development programs,
karyawan, seperti Pendidikan formal, pelatihan internal dan eksternal, including formal education, internal and external training,
sertifikasi, sharing knowledge, serta kursus. Program-program ini certification, knowledge sharing, and courses. These programs
dirancang agar karyawan dapat bekerja secara profesional dan aim to empower employees to work professionally and improve
meningkatkan kompetensi sesuai bidang tugas mereka. their competencies in line with their field of work.
Pada tahun 2025, Perseroan mengadakan 1.600 program pelatihan In 2025, the Company held 1,600 training programs attended by 1,869
yang diikuti oleh 1.869 peserta dengan realisasi dana sebesar Rp8,36 participants, with a total budget realization of IDR8.36 billion. Training
miliar. Pelatihan ini dilakukan secara online maupun offline, bekerja is conducted both online and offline, in collaboration with internal and
sama dengan penyelenggara internal maupun eksternal untuk external organizers to ensure relevance to business needs. Below
memastikan relevansi dengan kebutuhan bisnis. Berikut daftar is the list of the Company’s employee training programs in 2025.
pelatihan karyawan Perseroan di tahun 2025.
Pelatihan Karyawan di Tahun 2025
Employee Training in 2025
Program Pelatihan Jumlah Peserta
Batch
Training Program Number of Participants
Management Trainee 138 2
Cadet Staff 10 1
Mandor Mandiri 97 2
Independent Supervisor
Basic Mechanic 24 1
Program Training Soft Skill 583 31
Program Refresh Training 857 57
Sertifikasi Profesi 160 8
Professional Certification
Jumlah
1.869 102
Total
Pelatihan Berdasarkan Level Jabatan
Training by Position Level
Jabatan Jumlah Pelatihan
Position Number of Training
Division Head 1
Department Head 4
Manager 46
Assistant Manager 23
Staff 456
Non-Staff 1.070
Jumlah
1.600
Total
104 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Investasi Pengembangan Kompetensi Karyawan Investment of Employee Competency Development
Di tahun 2025, jumlah investasi untuk program pendidikan, pelatihan In 2025, the total investment for education, training, and other
dan pengembangan kompetensi lainnya adalah sebesar Rp8,36 competency development programs amounted to IDR8.36 billion,
miliar, meningkat dibandingkan tahun lalu, atau terserap 196,31% an increase compared to the previous year, or absorbing 196.31%
dari rencana anggaran di awal tahun. of the budget allocated at the beginning of the year.
Batch Biaya/Fee
Program Pelatihan
Training Program Rencana Realisasi Rencana Realisasi
Var (%) Var (%)
Plan Realization Plan Realization
Program Reguler
Regular Program
Refresh Training Staff 60 22 36,67% 289.060.391 338.718.945 117,18%
Refresh Training Non-Staf 114 74 64,91% 985.951.667 559.894.374 56,79%
Program Penjenjangan
Career Progression Program
Program Kepemimpinan Perkebunan 2 2 100,00% 1.144.335.858 4.010.891.780 350,50%
Pratama (PKPP)
Primary Plantation
Leadership Program (PKPP)
Program Cadet Staff 1 1 100,00% 24.140.200 0 0,00%
Cadet Staff Program
Program Mandor Mandiri (PMM) 2 2 100,00% 608.363.567 2.064.836.762 339,41%
Independent Supervisor Program (PMM)
Program Basic Mechanics 2 1 50,00% 204.403.150 564.185.232 276,02%
Basic Mechanic Program
Program Sertifikasi
Certification Program
Profesi 9 8 88,89% 768.500.000 502.485.000 65,39%
Professional
Program Soft-skill 36 29 80,56% 233.397.058 318.239.723 136,35%
Soft-Skill Program
Jumlah
226 139 61,50% 4.258.151.891 8.359.251.816 196,31%
Total
PT Sawit Sumbermas Sarana Tbk 105
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Informasi Pemegang Saham
Shareholders Information
KOMPOSISI PEMEGANG SAHAM INFORMATION OF SHAREHOLDERS
PER 31 DESEMBER 2025
1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
Persentase Persentase
Jumlah Saham Jumlah Saham
Nilai Saham Kepemilikan Nilai Saham Kepemilikan
Uraian (lembar) (lembar)
Shares Value Ownership Shares Value Ownership
Description Number of Shares Number of
(Rp | IDR) Percentage (Rp | IDR) Percentage
(share) Shares (Share)
(%) (%)
Nilai Nominal Rp100,- per saham
Nominal Value of IDR 100 per share
Modal Dasar 32.100.000.000 3.210.000.000.000 32.100.000.000 3.210.000.000.000
Authorized Capital
Komposisi Pemegang Saham lebih dari 5% /Composition of Shareholders >5%
PT Citra Borneo 5.933.726.800 593.372.680.000 62,296 6.270.247.400 627.024.740.000 65,83
Indah
PT Putra Borneo 767.401.044 76.740.104.400 8,057 965.196.485 96.519.648.500 10,13
Agro Lestari
Komposisi Pemegang Saham Kurang dari 5% /Composition of Shareholders <5%
Masyarakat 2.823.872.156 282.387.215.600 29,647 2.289.556.115 228.955.611.500 24,04
(masing-masing di
bawah 5%)
Public (each
below 5%)
Jumlah
9.525.000.000 952.500.000.000 100,00 9.525.000.000 952.500.000.000 100,00
Total
KOMPOSISI PEMEGANG SAHAM OLEH COMPOSITION OF SHAREHOLDERS BY BOARD
DEWAN KOMISARIS DAN DIREKSI OF COMMISSIONERS AND BOARD OF DIRECTORS
Kebijakan Policy
Berdasarkan Peraturan Otoritas Jasa Keuangan No. 4 Tahun 2024, Based on the Financial Services Authority Regulation No. 4 of 2024,
setiap anggota Dewan Komisaris dan Direksi wajib melaporkan each member of the Board of Commissioners and the Board of
kepada Perseroan terkait kepemilikan atau perubahan kepemilikan Directors is required to report to the Company regarding their share
saham mereka dalam waktu 3 hari kerja setelah transaksi. Laporan ownership or any changes in such ownership within 3 working days
ini kemudian akan disampaikan Perseroan kepada Otoritas Jasa after the transaction. The Company will then submit this report
Keuangan dalam waktu 5 hari kerja. Perseroan secara rutin to the Financial Services Authority within 5 working days. The
mengirimkan laporan bulanan terkait kepemilikan saham Dewan Company routinely submits monthly reports on the share ownership
Komisaris dan Direksi melalui e-reporting kepada Otoritas Jasa of the Board of Commissioners and the Board of Directors through
Keuangan dan Bursa Efek Indonesia. Berikut informasi kepemilikan e-reporting to the Financial Services Authority and the Indonesia
saham oleh Dewan Komisaris dan Direksi Perseroan. Stock Exchange. The following is the information on share ownership
by the Company’s Board of Commissioners and Board of Directors.
106 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Per 1 Januari 2025 Per 31 Desember 2025
As January 1, 2025 As December 31, 2025
Kepemilikan Langsung Kepemilikan Tidak Langsung Kepemilikan Langsung Kepemilikan Tidak Langsung
Direct Ownership Indirect Ownership Direct Ownership Indirect Ownership
Nama dan Jabatan
Name and Jumlah Jumlah Jumlah Jumlah
Position Persentase Persentase Persentase Persentase
Saham Saham Saham Saham
Kepemilikan Kepemilikan Kepemilikan Kepemilikan
(lembar) (lembar) (lembar) (lembar)
Ownership Ownership Ownership Ownership
Number Number Number Number
Percentage Percentage Percentage Percentage
of Shares of Shares of Shares of Shares
(%) (%) (%) (%)
(Share) (Share) (Share) (Share)
Dewan Komisaris /Board of Commissioners
Bungaran Saragih Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
(Komisaris Utama) Nil Nil Nil Nil Nil Nil Nil Nil
(President
Commissioner)
Hoesen Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
(Komisaris Nil Nil Nil Nil Nil Nil Nil Nil
Independen)
(Independent
Commissioner)
Rimbun Situmorang Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
(Komisaris) Nil Nil Nil Nil Nil Nil Nil Nil
(Commissioner)
Direksi /Board of Directors
Jap Hartono (Direktur Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Utama) Nil Nil Nil Nil
Nil Nil Nil Nil
(President Director)
Akhmad Faisyal Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
(Direktur) (Director) Nil Nil Nil Nil Nil Nil Nil Nil
Jahja Tanudjaja Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Adelai* Nil Nil Nil Nil
Nil Nil Nil Nil
(Direktur) (Director)
Roshan Chakravarthy Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Valautham* Nil Nil Nil Nil Nil Nil Nil Nil
(Direktur) (Director)
Henky Satrio Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Wibowo** Nil Nil Nil Nil
Nil Nil Nil Nil
(Direktur) (Director)
Jumlah Nihil Nihil Nihil Nihil Nihil Nihil Nihil Nihil
Total Nil Nil Nil Nil Nil Nil Nil Nil
Keterangan | Remarks:
*) Jahja Tanudjaja Adelai dan Roshan Chakravarthy Valautham efektif menjabat sebagai Direktur Perseroan per 21 April 2025.
Jahja Tanudjaja Adelai and Roshan Chakravarthy Valautham officially served as Director of the Company on April 21, 2025.
**) Henky Satrio Wibowo efektif menjabat sebagai Direktur Perseroan per 30 Oktober 2025.
Henky Satrio Wibowo officially served as Director of the Company on October 30, 2025.
KOMPOSISI PEMEGANG SAHAM BERDASARKAN COMPOSITION OF SHAREHOLDERS BASED
KEPEMILIKAN LOKAL DAN ASING ON LOCAL AND FOREIGN OWNERSHIP
Kepemilikan Saham Awal Tahun Kepemilikan Saham Akhir Tahun
Share Ownership at Beginning of Year Share Ownership at End of Year
Status
Pemegang Jumlah Jumlah
Jumlah Persentase Jumlah Persentase
Saham Saham Saham
Pemegang Persentase Kepemilikan Pemegang Persentase Kepemilikan
Shareholders (lembar) (lembar)
Saham Percentage Ownership Saham Percentage Ownership
Status Number Number
Number of (%) Percentage Number of (%) Percentage
of Shares of Shares
Shareholders (%) Shareholders (%)
(Share) (Share)
Kepemilikan Lokal /Local Ownership
Individual 3.152 95,31 77.089.641 0,81 4.170 95,82 77.240.641 0,81
Individual
PT Sawit Sumbermas Sarana Tbk 107
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Kepemilikan Saham Awal Tahun Kepemilikan Saham Akhir Tahun
Share Ownership at Beginning of Year Share Ownership at End of Year
Status
Pemegang Jumlah Jumlah
Jumlah Persentase Jumlah Persentase
Saham Saham Saham
Pemegang Persentase Kepemilikan Pemegang Persentase Kepemilikan
Shareholders (lembar) (lembar)
Saham Percentage Ownership Saham Percentage Ownership
Status Number Number
Number of (%) Percentage Number of (%) Percentage
of Shares of Shares
Shareholders (%) Shareholders (%)
(Share) (Share)
Institusi /Institution
Perseroan 30 0,91 7.435.984.260 78,07 39 0,90 270.745.208 2,84
Terbatas
Limited Liability
Company
Bank 1 0,03 63.694.270 0,67 - 0,00 - 0,00
Asuransi 2 0,06 128.200 0 3 0,07 422.700 0,00
Insurance
Reksadana 20 0,6 73.284.242 0,77 16 0,37 32.651.804 0,34
Mutual Fund
Sub-Jumlah 3.205 96,92 7.650.180.613 80,32 4.228 97,15 381.060.353 4,00
Sub Total
Kepemilikan Asing /Foreign Ownership
Individu 9 0,27 605.600 0,01 10 0,23% 512.000 0,01
Individual
Institusi 93 2,81 1.874.213.787 19,68 114 2,62% 1.907.983.762 20,03
Institution
Sub Total 102 3,08 1.874.819.387 19,68 124 2,85% 1.908.495.762 20,04
Total 3.307 100 9.525.000.000 100 4.352 100 9.525.000.000 100
10 PEMEGANG SAHAM TERBESAR 10 LARGEST SHAREHOLDERS COMPOSITION
Pemegang Saham Jumlah Saham Kepemilikan (%)
No Status
Shareholders Number of Shares Ownership (%)
1 PT Citra Borneo Indah 6.270.247.400 65,83 Pengendali
Controlling
2 PT Putra Borneo Agro Lestari 965.196.485 10,13 Pemegang Saham Non Pengendali
Non-Controlling Shareholder
3 CGS-CIMB Securities (Singapore) Pte Ltd 143.387.821 1,51 Badan Usaha Asing
Foreign Business Entity
4 JPMCB NA RE - Blackrock INST TR CO N A I 85.777.000 0,90 Badan Usaha Asing
Foreign Business Entity
5 Citibank New York S/A Emerging Markets C 24.219.100 0,25 Badan Usaha Asing
Foreign Business Entity
6 Reksa Dana Sucorinvest Premium Fund 21.477.900 0,23 Reksadana
Mutual Fund
7 Reksa Dana Treasure Saham Mantap 14.755.400 0,15 Reksadana
Mutual Fund
8 HSBC Bank PLC S/A Abu Dhabi Investment A 12.120.700 0,13 Badan Usaha Asing
Foreign Business Entity
9 Reksa Dana Indeks BNP Paribas Sri-Kehati 10.902.418 0,11 Reksadana
Mutual Fund
10 Masyarakat di Bawah 5% | Public Below 5% 1.976.915.776 20,76 -
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Profil Perusahaan
Company Profile
Informasi Pemegang Saham
Utama dan/atau Pengendali
Information of Major and/or Controlling Shareholders
Monica Putri Ernis Desidistrisna Jemmy Adriyanor Jery Borneo Putra
10% 60%
10% 40%
90% PT Prima Sawit Borneo PT Mandiri Indah Lestari 40%
PT Agro Citra Mandiri 48,77% 0,01% 48,76% PT Putra Borneo Agro Lestari
90% 60%
1,23% 1,22%
PT Citra Borneo Indah 0,01%
65,83%
Masyarakat / Public 29,647% 10,13%
Berdasarkan bagan tersebut, Pemegang Saham Utama dan Based on the chart, the Major and Controlling Shareholders of the
Pengendali Perseroan adalah PT Citra Borneo Indah (CBI), yang Company is PT Citra Borneo Indah (CBI), incorporated by Haji Abdul
didirikan oleh Haji Abdul Rasyid AS, dengan kepemilikan saham Rasyid AS, with 65.83% share ownership. CBI has been the Major
sebesar 65,83%. CBI telah menjadi Pemegang Saham Utama dan and Controlling Shareholders since 2017, following the transaction
Pengendali sejak tahun 2017, setelah melakukan transaksi pengalihan to transfer 2,600,000,000 shares from PT Mandiri Indah Lestari
saham sebanyak 2.600.000.000 lembar dari PT Mandiri Indah Lestari and PT Prima Sawit Borneo. Each of the company transferred
dan PT Prima Sawit Borneo. Masing-masing perusahaan mengalihkan 1,300,000,000 shares, respectively, with a total transaction value of
1.300.000.000 lembar saham, dengan total nilai transaksi sebesar IDR1,937,000,000,-. This transfer of shares was recorded in Deed No.
Rp1.937.000.000,-. Pengalihan saham ini dicatat dalam Akta No. 18 18 dated October 16, 2017, made by Notary Citra Buana Tungga, SH,
tanggal 16 Oktober 2017, yang dibuat oleh Notaris Citra Buana Tungga, MKn. This Deed was approved by Ministry of Law and Human Rights
SH, MKn. Akta tersebut telah disahkan oleh Kementerian Hukum dan through Decree No. AHU-0021410.AH.01.02.Tahun2017 on the same
HAM melalui Surat Keputusan No. AHU-0021410.AH.01.02. Tahun date. This decision was made effective as of September 30, 2018.
2017 pada tanggal yang sama. Keputusan ini mulai berlaku efektif
sejak 30 September 2018.
PT Sawit Sumbermas Sarana Tbk 109
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PROFIL PT CITRA BORNEO INDAH (CBI) PROFILE OF PT CITRA BORNEO INDAH (CBI)
PT Citra Borneo Indah (CBI)
Alamat Jl. H. Udan Said No. 47 Pangkalan Bun
Address Kalimantan Tengah 74113
T : (+62-532) 21297
Kepemilikan Saham • PT Prima Sawit Borneo : 48,77%
Share Ownership • PT Mandiri Indah Lestari : 46,76%
• PT Agro Citra Mandiri : 1,23%
• PT Putra Borneo Agro Lestari : 1,22%
• Jemmy Adriyanor : 0,01%
• Jery Borneo Putra : 0,01%
Kepengurusan Dewan Komisaris/Board of Commissioners
Management Komisaris/Commissioner: Sunggu Situmorang
Direksi/Board of Directors
• Direktur Utama/President Director : Jery Borneo Putra
• Direktur/Director : Elvin Iswandy
• Direktur/Director : Hendri Ratoe Bachtiar
Profil Singkat PT Citra Borneo Indah (CBI) didirikan pada 6 Mei 1999 di PT Citra Borneo Indah (CBI) was established on May 6,
Brief Profile Pangkalan Bun, Kalimantan Tengah. Pendirian perusahaan 1999 in Pangkalan Bun, Central Kalimantan. The company
ini didasarkan pada Akta No. 5 tanggal 6 Mei 1999 dan telah was established with Deed No. 5, dated May 6, 1999 and
mendapat pengesahan dari Direktorat Jenderal Hukum dan approved by the Directorate General of Law and Legislation
Perundang-Undangan Departemen Kehakiman Republik of Ministry of Justice of the Republic of Indonesia through
Indonesia melalui Surat Keputusan Menteri Kehakiman Decree of Minister of Justice of the Republic of Indonesia
Republik Indonesia No. C-1549.17.HT.01.01.TH.99 pada No.C-1549.17. HT.01.01.TH.99 dated August 19, 1999.
tanggal 19 Agustus 1999.
Seiring dengan perkembangannya, CBI telah CBI has developed into a large group of companies,
bertransformasi menjadi grup perusahaan besar yang with strong business network diversified in 5 industrial
memiliki jaringan usaha yang kuat dan terdiversifikasi dalam segments:
5 segmen industri, yaitu:
• Perkebunan Kelapa Sawit; • Palm Oil Plantations;
• Hilirisasi Industri Kelapa Sawit; • Downstream Palm Oil Industry;
• Kawasan Industri dan Pembangkit Tenaga Listrik; • Industrial Estate and Power Plants;
• Angkutan Laut; serta • Sea Transportation; and
• Peternakan. • Farming.
Seluruh segmen usaha CBI dikelola melalui Entitas Anak All CBI’s business segments are managed by Subsidiaries
yang beroperasi di bawah naungan grup, dengan fokus operating under the group, that focus on implementing
pada penerapan prinsip bisnis berkelanjutan dalam setiap the sustainable business principles in every operational
aktivitas operasionalnya. CBI menempatkan kesejahteraan activities. CBI prioritizes community welfare and
masyarakat dan pelestarian lingkungan sebagai prioritas environmental preservation, in line with its contribution
utama, sejalan dengan kontribusinya dalam mendorong to drive the national economy, particularly in Central
pertumbuhan ekonomi nasional, khususnya di Kalimantan Kalimantan. This commitment is realized through
Tengah. Komitmen ini diwujudkan melalui penciptaan significant jobs creation and development of various
lapangan pekerjaan yang signifikan dan pengembangan integrated industrial sectors. As part of its vision to become
berbagai sektor industri yang terintegrasi. Sebagai bagian a world-class plantation company, CBI continues expanding
dari visinya untuk menjadi perusahaan perkebunan kelas its network and innovating, ensuring sustainability and high
dunia, CBI terus memperluas jaringan dan berinovasi, competitiveness amidst the global industry dynamics.
memastikan keberlanjutan dan daya saing yang tinggi di
tengah dinamika industri global.
Pemilik Manfaat Akhir Ultimate Beneficial Owner
PT Citra Borneo Indah adalah pemegang saham pengendali PT Citra Borneo Indah is the controlling shareholder of the Company,
Perseroan, dengan pemilik manfaat utama adalah Jery Borneo Putra. with the ultimate beneficial owner being Jery Borneo Putra.
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Profil Perusahaan
Company Profile
Struktur Grup Perusahaan
Company’s Group Structure
PT PUTRA BORNEO PT CITRA BORNEO INDAH Masyarakat / Public
AGRO LESTARI
10,13% 65,83% 24,04%
99% 70,2% 99% 100% 100% 63,4%
4% 4%
SSMS SSMS
PT MITRA PT Sawit Mandiri
PT CITRA BORNEO PT KALIMANTAN PLANTATION SUMBERMAS
MENDAWAI Lestari
UTAMA TBK SAWIT ABADI HOLDINGS PTE INTERNATIONAL
SEJATI
LTD PTE LTD
1% PT SAWIT MULTI 99%
UTAMA
1% PT TANJUNG SAWIT 99%
ABADI
99% PT MIRZA PRATAMA 1%
PUTRA
99% PT MENTENG 1%
KENCANA MAS
PT Sawit Sumbermas Sarana Tbk 111
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Informasi Entitas Anak dan/atau Entitas Asosiasi
Information on Subsidiary and/or Associated Entity
Sampai dengan 31 Desember 2024, Perseroan memiliki 6 (enam) As of December 31, 2024, the Company has 6 (six) Direct Subsidiaries,
Entitas Anak dengan Kepemilikan Langsung, 5 (lima) Entitas Anak 5 (five) Indirect Subsidiaries and 1 (one) Associated Entities, namely:
dengan Kepemilikan Tidak Langsung, dan 1 (satu) Entitas Asosiasi
yaitu:
Tahun Jumlah Aset
Beroperasi Kepemilikan (%) (Rp-Juta) Status
Bidang Usaha Tahun Berdiri
Nama Domisili Komersial Ownership (%) Total Assets Operasi
Line of Year of
Name Domicile Year of (IDR-Million) Operation
Business Establishment
Commercial Status
Operation 2025 2024 2025 2024
Entitas Anak Kepemilikan Langsung /Direct Subsidiaries
PT Kalimantan Perkebunan dan Kotawaringin 2004 2005 99% 99% 2.110.662 5.389.196 Beroperasi
Sawit Abadi pabrik kelapa sawit Barat Operating
(KSA) Oil Palm Plantations West
and Palm Oil mill Kotawaringin
PT Mitra Perkebunan dan Kotawaringin 1996 2008 99% 99% 2.867.960 3.581.021 Beroperasi
Mendawai pabrik kelapa sawit Barat Operating
Sejati (MMS) dan inti West
Oil Palm Plantations Kotawaringin
and Palm Oil mill and
Kernel crushing plant
SSMS Perusahaan jasa Singapore 2017 2018 100% 100% 1.577.782 1.490.323 Beroperasi
Plantation pendukung bisnis Operating
Holding Pte. Business support
Ltd (SPH) service
Sawit Penjual produk Singapore 2018 2018 100% 100% 15 15 Beroperasi
Sumbermas kelapa sawit Operating
International Company wholesale
Pte. Ltd (SSI) of palm oil
PT Citra Pertanian, industri, Kotawaringin 2013 2018 78% 78% 4.117.813 4.200.322 Beroperasi
Borneo Utama dan perdagangan Barat Operating
Tbk (CBU) Agriculture, industry, West
and trading Kotawaringin
PT Sawit Perkebunan dan Kotawaringin 2002 2014 63,4% - 3.130.946 - Beroperasi
Mandiri pabrik kelapa sawit Barat Operating
Lestari (SML) Oil palm Plantations West
and palm oil mill Kotawaringin
Entitas Anak Kepemilikan Tidak Langsung Melalui KSA /Indirect Subsidiaries through KSA
PT Tanjung Perkebunan dan Kotawaringin 2004 2012 99% 99% 890.928 2.272.956 Beroperasi
Sawti Abadi pabrik kelapa sawit Barat Operating
(TSA) Oil Palm Plantations West
and Palm Oil mill Kotawaringin
PT Sawit Multi Perkebunan dan Kotawaringin 2005 2012 99% 99% 1.142.338 1.969.508 Beroperasi
Utama (SMU) pabrik kelapa sawit Barat Operating
Oil Palm Plantations West
and Palm Oil mill Kotawaringin
Entitas Anak Kepemilikan Tidak Langsung Melalui MMS /Indirect Subsidiaries through MMS
PT Mirza Perkebunan kelapa Kotawaringin 2004 2011 99% 99% 988.327 838.932 Beroperasi
Pratama Putra sawit Barat Operating
(MPP) Oil Palm Plantations West
Kotawaringin
PT Menteng Perkebunan kelapa Kotawaringin 2005 2010 99% 99% 1.500.136 1.382.874 Beroperasi
Kencana Mas sawit Barat Operating
(MKM) Oil Palm Plantations West
Kotawaringin
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Profil Perusahaan
Company Profile
Tahun Jumlah Aset
Beroperasi Kepemilikan (%) (Rp-Juta) Status
Bidang Usaha Tahun Berdiri
Nama Domisili Komersial Ownership (%) Total Assets Operasi
Line of Year of
Name Domicile Year of (IDR-Million) Operation
Business Establishment
Commercial Status
Operation 2025 2024 2025 2024
Entitas Anak Kepemilikan Tidak Langsung Melalui SPH /Indirect Subsidiaries through SPH
SSMS Jasa Konsultasi dan Singapore 2017 2018 99% 99% 2.116.752 1.519.816 Beroperasi
Plantation Perdagangan Operating
Singapore Consultancy
International services and trading
Pte. Ltd (SPI)
Entitas Asosiasi /Associated Entities
PT Surya Pertanian, industri, Kotawaringin 2013 2018 49% 49% 903.219 955.875 Beroperasi
Borneo dan perdagangan Barat Operating
Industri (SBI) Agriculture, industry,
and trading
Profil Entitas Anak dan Asosiasi
Profiles of Subsidiaries and Associated Entities
PT KALIMANTAN SAWIT ABADI (“KSA”)
Jl. H. Udan Said No.47 Kel. Berdiri pada tanggal 25 Maret 2004. Perseroan menguasai Established on March 25, 2004, The Company has KSA shares
Baru, Kec. Arut Selatan, Kab. saham KSA sebesar 99%. KSA mulai beroperasi secara of 99%. KSA commenced commercial operations in 2005 and
Kotawaringin Barat, Kalimantan komersial tahun 2005 dan menjalankan kegiatan usaha engaged in palm oil plantation management upon 7,275.68 ha
Tengah, Indonesia 74113. pengelolaan perkebunan seluas 7.275,68 ha dan pabrik plantation area and a palm oil mill with a production capacity
Telp: (+62-532) 21297 kelapa sawit dengan kapasitas produksi 60 metrik ton Tandan of 60 metric tons of Fresh Fruit Bunches (FFB) per hour. In
Buah Segar (TBS) per jam. Pada tahun 2025, Entitas Anak ini 2025, KSA managed total assets of IDR2.11 trililon.
mengelola aset sebesar Rp2,11 triliun.
PT MITRA MENDAWAI SEJATI (“MMS”)
Jl. H. Udan Said No.47 Kel. Berdiri pada tanggal 6 Mei 1999. Perseroan menguasai sebesar Established on May 6, 1999, the Company has MMS shares
Baru, Kec. Arut Selatan, Kab. 99% saham MMS. MMS mulai beroperasi secara komersial of 99%. MMS commencement of commercial operations
Kotawaringin Barat, Kalimantan tahun 2008. MMS menjalankan usaha utama yang terdiri since 2008, MMS engaged in managing a palm oil plantation
Tengah, Indonesia 74113. dari perkebunan seluas 10.347,18 ha, pabrik kelapa sawit of 10,347.18 ha, a palm oil mill with a production capacity of
Telp: (+62-532) 21297 dengan kapasitas produksi 60 metrik ton TBS per jam dan 60 metric tons of FFB per hour and a palm kernel mill of 150
inti sawit sebanyak 150 metrik ton PKO per hari yang berlokasi metric tons of PKO per day located in West Kotawaringin. In
di Kotawaringin Barat. Pada tahun 2025, MMS mengelola aset 2025, MMS managed total assets of IDR2.87 trillion.
senilai Rp2,87 triliun.
PT SAWIT MULTI UTAMA (“SMU”)
Jl. H. Udan Said No.47 Kel. Didirikan tanggal 16 Februari 2004. SMU diakuisisi oleh Established on February 16, 2004, and has been acquired
Baru, Kec. Arut Selatan, Kab. Perseroan tahun 2015, dan menguasai 100% saham. SMU by the Company in 2015 and mastering 100% shares. SMU
Kotawaringin Barat, Kalimantan mulai beroperasi secara komersial tahun 2012. Entitas anak ini commenced commercial operations in 2012 and engaged in
Tengah, Indonesia 74113. menjalankan usaha pengelolaan perkebunan seluas 17.484,95 a palm oil plantation of 17,484.95 ha and a palm oil mill with
Telp: (+62-532) 21297 ha dan pabrik kelapa sawit dengan kapasitas produksi sebesar a production capacity of 75 metric tons of FFB per hour. In
75 metrik ton TBS per jam. Pada tahun 2025, SMU mengelola 2025, SMU managed total assets of IDR1.14 trillion.
aset senilai Rp1,14 triliun.
PT MIRZA PRATAMA PUTRA (“MPP”)
Jl. Pakunegara, Kel. Baru Kec. Diakuisisi tahun 2015, Perseroan menguasai 99% saham MPP. Acquired in 2015, the Company has MPP shares of 99%. MPP
Arut Selatan, Kab. Kotawaringin MPP berdiri tanggal 9 Juni 2004 dengan kegiatan usaha utama was established on June 9, 2004, and engaged in managing
Barat, Kalimantan Tengah berupa pengelolaan perkebunan kelapa sawit seluas 6.424,60 palm oil plantations covering an area of 6,424.60 ha with a
Telp: (+62-532) 21297 ha dengan kapasitas produksi 60 metrik ton TBS per jam. MPP production capacity of 60 metric tons of FFB per hour. MPP
mulai beroperasi secara komersial tahun 2011. Pada tahun commencement of commercial operations in 2011. In 2025,
2025, MPP mengelola aset senilai Rp988 miliar. MPP has managed total assets of IDR988 billion.
PT Sawit Sumbermas Sarana Tbk 113
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PT TANJUNG SAWIT ABADI (“TSA”)
Jl. H. Udan Said No.47 Kel. TSA berdiri pada tanggal 2 Desember 2003 dan mulai TSA was established on December 2, 2003, and started its
Baru, Kec. Arut Selatan, Kab. beroperasi secara komersial pada tahun 2012. TSA commercial operation in 2012. TSA manages a 14,961.96 ha
Kotawaringin Barat, Kalimantan menjalankan usaha pengelolaan perkebunan seluas 14.961,96 palm oil plantation and a palm oil mill with its production
Tengah, Indonesia 74113. ha dan pabrik kelapa sawit dengan kapasitas produksi sebesar capacity of 60 (sixty) metric tons of FFB per hour. The
Telp: (+62-532) 21297 60 metrik ton TBS per jam. Perseroan mengakuisisi TSA pada Company has acquired TSA in 2015 and owns TSA’s 99%
tahun 2015, dan menguasai 99% saham. Pada akhir tahun shares. In 2025, TSA managed total assets of IDR891 billion.
2025, TSA mengelola aset sebesar Rp891 miliar.
PT MENTENG KENCANA MAS (“MKM”)
Jl. Pakunegara, Kel. Baru Kec. MKM berdiri pada tanggal 15 November 2005 dengan kegiatan MKM was established on November 15, 2005, and engages
Arut Selatan, Kab. Kotawaringin usaha utama berupa pengelolaan perkebunan kelapa sawit in managing 17,597.52 ha of palm oil plantation with its
Barat, Kalimantan Tengah. seluas 17.597,52 ha dengan kapasitas produksi 60 metrik ton production capacity of 60 metric tons of FFB per hour. Started
Telp: (+62-532) 21297 TBS per jam. MKM mulai beroperasi secara komersial tahun its commercial operations in 2010, MKM was then acquired
2010. Pada tahun 2015, Perseroan mengakuisisi MKM dan in 2015 by the Company with its 99% shares. In 2025, MKM
menguasai 99% saham. Pada tahun 2025, MKM mengelola managed total assets of IDR1.50 trillion.
aset senilai Rp1,50 triliun.
SSMS PLANTATION INTERNASIONAL PTE.LTD. (“SPI”)
One Marina Boulevard #28- 00, SPI didirikan oleh Perseroan pada tanggal 12 Juli 2017 SPI established on July 12, 2017, with a 100% direct ownership.
Singapura 018989 dengan kepemilikan saham sebesar 100%. Tujuan pendirian The establishment of the Singaporebased subsidiary is to
perusahaan yang berbasis di Singapura ini adalah untuk conduct consulting and trading services. SPI commencement
menjalankan jasa konsultasi dan perdagangan. SPI mulai of commercial operations since 2018. In 2025, SPI managed
beroperasi secara komersial tahun 2018. Pada tahun 2025, total assets worth IDR2.12 trillion.
SPI mengelola asset senilai Rp2,12 triliun.
SAWIT SUMBERMAS INTERNATIONAL PTE. LTD. (“SSI”)
8 Eu Tong Sen Street #21-95, Pada tanggal 31 Desember 2018, Perseroan membentuk anak On December 31, 2018, the Company decided to establish
The Central, Singapura 059818 usaha baru, Sawit Sumbermas International Pte. Ltd. (“SSI”) Sawit Sumbermas International Pte. Ltd. (SSI) in order to
untuk mendukung kegiatan grup perusahaan, yaitu penjualan support the Group’s palm oil trading business. In 2025, SSI
kelapa sawit. Pada tahun 2025, SSI mengelola aset senilai managed total assets of IDR15 million.
Rp15 juta.
PT Citra Borneo Utama Tbk (“CBUT”)
ASDP/Pelabuhan Roro Perseroan mengakuisisi 13% atau senilai Rp600.000.000 The Company acquired 13% or amounting to IDR600,000,000
Tempenek, saham PT Citra Borneo Utama Tbk pada tahun 2020 of shares of PT Citra Borneo Utama Tbk in 2020 under the
Kelurahan Kumai Hulu, berdasarkan Perjanjian Akta. Notaris No. 74 Notaris Dr. Tintin Notarial Deed No. 74 Notariy of Dr. Tintin Surtini, S.H., MH., Mkn
Kecamatan Kumai Kabupaten Surtini, S.H., MH., Mkn pada tanggal 29 Desember 2020. Di dated December 29, 2020. In 2023, the Company approved
Kotawaringin Barat tahun 2023, Perseroan menyetujui penyelesaian sebagian to settle part of debt of PT Citra Borneo Indah (“CBI”) by
Telp: (+62-532) 21297 utang PT Citra Borneo Indah (“CBI”) melalui pengalihan handing over shares of CBI in PT Citra Borneo Utama Tbk
kepemilikan saham milik CBI pada PT Citra Borneo Utama (“CBUT”) to the Company. Thus, the Company’s overall share
Tbk (“CBUT”) kepada Perseroan. Dengan demikian, secara in CBUT is 78.22% where 70.2% share owned directly by the
keseluruhan saham Perseroan di CBUT adalah sebesar 78,22% Company, 4% share owned indirectly by KSA, and 4% share
dimana 70,22% saham dimiliki langsung oleh Perseroan, 4% owned indirectly by MMS. CBUT is engaged in processing of
saham dimiliki tidak langsung melalui KSA, dan 4% saham palm oil and commencement of commercial operations in
dimiliki tidak langsung melalui MMS. CBUT bergerak di bidang 2018. By the end of 2025, the Company has 70.22% shares
pengolahan minyak kelapa sawit dan mulai beroperasi of PT Citra Borneo Utama Tbk with managed total assets of
secara komersial pada tahun 2018. Hingga akhir tahun 2025, IDR4.12 trililon.
Perseroan memiliki 70,22% saham PT Citra Borneo Utama
Tbk dengan nilai aset yang dikelola sebesar Rp4,12 triliun.
PT Sawit Mandiri Lestari (“SML”)
Alamat: Perseroan mengakuisisi 63,4% kepemilikan saham PT Sawit The Company acquired a 63.4% ownership interest in PT Sawit
JI. Ahmad Yani RT. 012, Baru, Mandiri Lestari (SML) dari PT Citra Borneo Indah (CBI) pada Mandiri Lestari (SML) from PT Citra Borneo Indah (CBI) on 24
Kecamatan Arut Selatan, 24 November 2025 berdasarkan Akta Notaris No. 253 tanggal November 2025, based on Notarial Deed No. 253 dated 24
Kabupaten Kotawaringin Barat, 24 November 2025, Notaris Jimmy Tanal, S.H., M.Kn, dengan November 2025, executed before Jimmy Tanal, S.H., M.Kn,
Kalimantan Tengah. total imbalan yang dialihkan sebesar Ro1.600.000.000. SML Notary, with a total consideration transferred amounting to
Telp: (0265) 8671432 bergerak di bidang perkebunan dan pabrik kelapa sawit yang IDR1,600,000,000. SML operates in the palm oil plantation
mulai beroperasi secara komersial pada tahun 2014. Hingga and palm oil mill business, which commenced its commercial
akhir tahun 2025, Perseroan memiliki 63,4% saham PT Sawit operations in 2014. As of the end of 2025, the Company held
Mandiri Lestari dengan nilai aset yang dikelola sebesar Rp3,13 63.4% ownership in PT Sawit Mandiri Lestari, with total
miliar. managed assets amounting to IDR3.13 billion.
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Profil Perusahaan
Company Profile
SSMS PLANTATION HOLDING PTE. LTD (“SPH”)
One Marina Boulevard #28-00, SPH didirikan Perseroan pada tanggal 12 Juli 2017 dalam SPH was established on July 12, 2017, to support the
Singapura 018989 rangka menunjang upaya Perseroan untuk masuk ke pasar Company’s penetration in the global market. SPH shares
global. Saham SPH dimiliki 100% oleh Perseroan. Perusahaan are 100% owned by the Company. The Singapore based was
yang berbasis di Singapura ini didirikan sebagai pendukung founded to support the Company’s business in relation to the
bisnis Perseroan sehubungan dengan penerbitan obligasi Bond issuance of US$300 million on January 24, 2018. SPH
di the Singapore Exchange Securities Trading Ltd (“SgX”) commencement of commercial operations in 2018. In 2025,
senilai US$300 juta pada tanggal 24 Januari 2018. SPH mulai SPH managed total assets of IDR1.577.782 billion.
beroperasi secara komersial tahun 2018. Pada tahun 2025,
SPH mengelola aset senilai Rp1.577.782 miliar.
PT Surya Borneo Indah (“SBI”)
Jl H. Udan Said No.47, Kelurahan Perseroan memiliki saham SBI sebesar 49% setelah The Company has 49% SBI’s shares after the conversion of
Baru, Kecamatan Arut Selatan, konversi pinjaman dan utang Perseroan kepada SBI sebesar the Group’s loans and receivables to SBI of IDR739,301,579
Kabupaten Kotawaringin Barat, Rp.739.301.579 yang dilakukan pada tanggal 14 Agustus which was carried out in August 14, 2019. SBI is engaged
Telp: (+62-532) 21297 2019. SBI bergerak di bidang kawasan industri yang mulai in agriculture, industry and trading and commencement
beroperasional pada 2018. Hingga akhir tahun 2025, Perseroan of commercial operations in 2018. By the end of 2025, the
memiliki 42,7% saham PT Surya Borneo Industri dengan nilai Company has 42.7% shares of PT Surya Borneo Industri with
aset yang dikelola sebesar Rp903.219. managed total assets of IDR903,219.
Kronologi Pencatatan Saham
Chronology of Share Listing
PENAWARAN SAHAM PERDANA INITIAL PUBLIC OFFERING
Perseroan melakukan Penawaran Umum Saham Perdana (Initial The Company conducted an Initial Public Offering (IPO) after
Public Offering/IPO) setelah memperoleh Surat Pernyataan Efektif obtaining an Effective Statement from the Board of Commissioners
dari Dewan Komisioner Otoritas Jasa Keuangan (OJK) berdasarkan of the Financial Services Authority (OJK) through a Letter No.
Surat No. S-393/D.04/2013. S-393/D.04/2013.
Pada pelaksanaan IPO, Perseroan melepas 1.500.000.000 (satu In the IPO, the Company released 1,500,000,000 (one billion five
miliar lima ratus juta) saham biasa yang setara dengan 15,7% dari hundred million) common shares equivalent to 15.7% of the issued
modal ditempatkan dan disetor penuh pada nilai nominal Rp100 and fully paid-up capital at a nominal value of IDR100 (one hundred
(seratus rupiah) per lembar dan harga pelaksanaan Rp670 (enam rupiah) per share and an exercise price of IDR670 (six hundred seventy
ratus tujuh puluh rupiah) per lembar saham. Termasuk dalam jumlah rupiah) per share. Included in the shares offered to the public was
saham umum perdana yang ditawarkan ke public tersebut, sebanyak a total of 150,000,000 (one hundred and fifty million) shares to be
150.000.000 (seratus lima puluh juta) saham adalah saham yang allocated in the Employee Stock Allocation Program. It was stipulated
dialokasikan dalam Program Alokasi Saham Karyawan (Employee in the Decree of the Board of Directors No. Dir.Kom/IPOESA/001/
Stock Allocation Program). Hal tersebut ditetapkan dalam Surat VIII/2013 dated September 19, 2013. Then on December 12, 2013, all
Keputusan Direksi No. Dir.Kom/IPOESA/001/VIII/2013 tanggal 19 shares of the Company were listed on the Indonesia Stock Exchange.
September 2013. Kemudian pada tanggal 12 Desember 2013, seluruh The total number of shareholders of the Company reached more than
saham Perseroan telah terdaftar di Bursa Efek Indonesia. Jumlah 1,200. The chronology of the Company’s IPO is as follows:
pemegang saham Perseroan mencapai lebih dari 1.200. Kronologis
pelaksanaan IPO Perseroan dijabarkan berikut ini:
Tanggal Pencatatan Tindakan Korporasi Harga Saham (Rp) Jumlah Saham
Saham Baru (lembar)
Listing Date Corporate Action Nominal Value (IDR) Terakumulasi (lembar)
- Sebelum IPO - - 8.025.000.000
Before IPO
3-5 Desember 2013 Penawaran umum perdana 670 1.500.000.000 -
December 3-5, 2013 Initial Public Offering
12 Desember 2013 Pencatatan saham di Bursa Efek - 1.500.000.000 9.525.000.000
December 12, 2013 Jakarta
Share Listing on Jakarta Stock
Exchange
PT Sawit Sumbermas Sarana Tbk 115
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Kronologi Obligasi dan Efek Lainnya
Chronology of Bond and Other Securities
Pada tahun 2025, Perseroan tidak menerbitkan obligasi dan/atau efek In 2025, the Company did not issue any bonds and/or other securities.
lainnya. Meskipun begitu, Perseroan melalui entitas anaknya, SSMS Nevertheless, through its subsidiary, SSMS Plantation Holding Pte.
Plantation Holding Pte. Ltd. pernah berhasil menerbitkan obligasi Ltd., the Company had previously successfully issued global bonds
global senilai US$300 juta dengan bunga 7,75% dan memiliki tenor amounting to US$300 million with an interest rate of 7.75% with a
5 tahun. Obligasi itu terdaftar di The Singapore Exchange Securities tenor of 5 years. The bonds were listed on The Singapore Exchange
Trading Ltd (SGX) per tanggal 24 Januari 2018. Penerbitan obligasi Securities Trading Ltd (SGX) as of January 24, 2018. The global bond
global yang sempat mengalami oversubscribed tersebut menunjuk issuance which had been oversubscribed appointed The Bank of
The Bank of New York Mellon Cabang London sebagai wali amanat. New York Mellon London Branch as the trustee. From the issuance
Dari penerbitan obligasi global itu, Perseroan mempergunakan of global bonds, the Company used part of the funds to pay off the
sebagian dananya untuk membayar utang bank Perseroan, Company’s bank debt, whereas 3.4% or US$10 million was used to
sedangkan sebanyak 3,4% atau US$10 juta dipergunakan untuk finance sustainability programs launched by the Company.
membiayai program-program keberlanjutan yang dicanangkan
oleh perseroan.
Di tahun 2022, Perseroan berhasil melakukan buy back obligasi In 2022, the Company has bought back global bonds which was
global yang diterbitkan pada tahun 2018 dan di tahun 2023 SSMS issued in 2018 and in 2023, SSMS has been paid off global bonds
telah melunasi obligasi global senilai US$300 juta atau setara Rp4,5 worth US$300 million or equivalent with IDR4.5 trillion which were
triliun yang diterbitkan di Bursa Singapura pada tahun 2018. published in Singapore Exchange in 2018.
Kronologi Penerbitan Obligasi Global
Global Bond Issuance Chronology
Uraian Kegiatan Jumlah (dalam US$) Tanggal Pelaksanaan
List of Activities Total (in US$) Implementation Date
Masa Penawaran Obligasi 300.000.000 23 Januari 2018
Bond Booking Period January 23, 2018
Pencatatan Obligasi di SGX 300.000.000 24 Januari 2018
Bond Listing in SGX January 24, 2018
Pembayaran Suku Bunga I ke Bank of New York Mellon Cabang New York 11.625.000 23 Juli 2018
Payment of Interest Rate I to Bank of New York Mellon, New York Branch July 23, 2018
Pembayaran Suku Bunga II ke Bank of New York Mellon Cabang New York 11.625.000 23 Januari 2019
Payment of Interest Rate II to Bank of New York Mellon, New York Branch January 23, 2019
Pembayaran Suku Bunga III ke Bank of New York Mellon Cabang New York 11.625.000 23 Juli 2019
Payment of Interest Rate III to Bank of New York Mellon, New York Branch July 23, 2019
Pembelian Kembali obligasi global 233,752,5000 14 July 2022
Buy back global bonds July 14, 2022
Pelunasan obligasi global senilai US$300 juta atau setara Rp4,5 triliun 40,275,000 23 Januari 2023
Paid off global bonds worth US$300 million or equivalent with IDR4.5 trillion January 23, 2023
116 Laporan Tahunan 2025 Annual Report
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Profil Perusahaan
Company Profile
Informasi Kantor Akuntan Publik
Public Accounting Firm Information
Berdasarkan RUPS Tahunan yang diselenggarakan pada 21 April 2025, Based on the Company’s Annual GMS, which was held on April 21,
serta melalui rekomendasi Dewan Komisaris, Perseroan menunjuk 2025, and by the Board of Commissioner’s recommendation, the
KAP berikut untuk mengaudit Laporan Keuangan Konsolidasian Company has appointed the following Public Accounting Firm (KAP)
Perseroan tahun buku 2025. to audit the Company’s Consolidated Financial Statements for the
2025 Financial Year.
Nama KAP
Name of Public Accounting Firm (KAP) Purwanto Susanti & Surja
Nama Akuntan Publik Daniel
Name of Public Accountant
Ruang Lingkup Jasa Mengaudit Laporan Keuangan Konsolidasian Perusahaan dan lainnya untuk Tahun buku 2025.
Scope of Services Auditing the Company’s Consolidated Financial Statements and others for the 2025 fiscal year.
Jasa Lain yang Diberikan KAP Tidak ada jasa lain yang diberikan KAP selain jasa audit laporan keuangan tahunan.
Other Services Provided by the Public The Public Accounting Firm did not provide any services other than the annual financial statement audit.
Accounting Firm
Berikut adalah KAP yang melakukan audit atas Laporan Keuangan The following are KAP’s which was providing audit for the Company’s
konsolidasian Perseroan dalam 5 (lima) tahun terakhir: Consolidated Financial Statements in the last 5 (five) years:
Kantor Akuntan Publik Akuntan Publik
Tahun Public Accounting Firm Public Accountant
Biaya
Buku Nama Kantor Opini
No. Izin Fee
Financial Akuntan Publik No. Izin Opinion
Auditor License (Rp | IDR)
Year Name of Public License Number
Number
Accounting Firm
2025 Purwanto Susanti & Surja 69/MK/SK/2025 Daniel AP.1814 Wajar dalam semua 2.750.000.000
hal yang material
Fair, in all material
respects
2024 Purwantono, Sungkoro & Surja 603/KM.1/2015 Agung AP.0687 Wajar dalam semua hal 4.000.000.000
(Ernst & Young Indonesia) Purwanto yang material
Fair, in all material
respects
2023 Purwantono, Sungkoro & Surja 603/KM.1/2015 Agung AP.0687 Wajar dalam semua hal 3.850.000.000
(Ernst & Young Indonesia) Purwanto yang material
Fair, in all material
respects
2022 Purwantono, Sungkoro & Surja 603/KM.1/2015 Agung AP.0687 Wajar dalam semua hal 3.700.000.000
(Ernst & Young Indonesia) Purwanto yang material
Fair, in all material
respects
2021 Purwantono, Sungkoro & Surja 603/KM.1/2015 Deden Riyadi AP.0692 Wajar dalam semua hal 3.200.000.000
(Ernst & Young Indonesia) yang material
Fair, in all material
respects
PT Sawit Sumbermas Sarana Tbk 117
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Lembaga/Profesi Penunjang Pasar Modal
Capital Market Supporting Institutions/Professions
Akuntan Publik dan Kantor Akuntan Publik Biro Administrasi Efek
Public Accountant and Public Accounting Firm Stock Administration Bureau
Nama Perusahaan Nama Perusahaan
Purwanto Susanti & Surja PT Datindo Entrycom
Company Name Company Name
Alamat Indonesia Stock Exchange Building Alamat Jl. Hayam Wuruk No. 28 Jakarta 10120, Indonesia
Address Tower 2, 7th Floor Address Tel : +62 21 350 8077
Jl. Jend. Sudirman Kav. 52-53 Fax : +62 21 350 8078
Jakarta 12190, Indonesia E-mail : dm@datindo.com
Jasa yang Diberikan Jasa audit dan lainnya untuk Laporan Keuangan Jasa yang Diberikan Jasa Administrasi Saham Pasar Sekunder,
Services Provided Konsolidasian Perusahaan dan lainnya untuk Services Provided berupa pencatatan daftar Pemegang Saham dan
Tahun buku 2025 pencatatan atas perubahan-perubahan pada
Audit service and others on the Consolidated daftar Pemegang Saham atas nama perusahaan
Financial Statement and others of the Company yang tercatat di Bursa Efek Indonesia.
for the 2025 Financial Year Secondary Market Stock Administration
Services, in the form of recording the list of
Biaya Rp2.750.000.000 Shareholders and recording changes to the list
Fee IDR2,750,000,000 of Shareholders on behalf of companies listed on
the Indonesia Stock Exchange
Periode Penugasan 2025
Assignment Period Biaya Rp44.400.000
Fee IDR44,400,000
Periode Penugasan 2025
Assignment Period
Pengawas Pasar Modal Bursa Efek Indonesia Jasa Kustodian Saham
Capital Market Supervisor Indonesia Stock Exchange Stock Custodian Services
Nama Perusahaan Otoritas Jasa Keuangan (OJK)
Company Name PT Bursa Efek Indonesia PT Kustodian Sentral Efek Indonesia
Financial Services Authority
Alamat Gedung Soemitro Djojohadikusumo/Soemitro Gedung Bursa Efek Indonesia/Indonesian Gedung Bursa Efek Indonesia/Indonesia Stock
Address Djojohadikusumo Building Stock Exchange Building, Tower 1 Jl. Jend. Exchange Building, Tower 1, Lt. 5
Jalan Lapangan Banteng Timur 2-4 Sudirman Kav. 52-53, Jakarta 12190, Indonesia Jl. Jend. Sudirman kav. 52-53, Jakarta 12190
Jakarta 10710 Tel : +62 21 515 0515 Indonesia
Fax: +62 21 515 4153
Website : www.idx.co.id
E-mail : listing@idx.co.id
Jasa yang Diberikan Sebagai regulator yang melakukan Menyediakan infrastruktur perdagangan dan Jasa Penyimpanan Saham /Bank Kustodian
Services Provided pengawasan dan menerbitkan peraturan pencatatan efek Stock Custodian Services/Custodian Bank
terkait pasar modal Providing trading infrastructure and
As regulator who supervises and issues the securities listing
regulation related capital market
Biaya Rp150.000.000 Rp277.500.000 Rp11.100.000
Fee IDR150,000,000 IDR277,500,000 IDR11,100,000
Periode Penugasan 2025 2025 2025
Assignment Period
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Profil Perusahaan
Company Profile
Informasi Website Perseroan
Information on the Company Website
Perseroan mengimplementasikan prinsip tata kelola perusahaan The Company implements Good Corporate Governance principles by
yang baik (Good Corporate Governance) dengan memenuhi Peraturan complying with the Financial Services Authority Regulation (POJK)
Otoritas Jasa Keuangan (POJK) Nomor 8/POJK.04/2015 tentang Number 8/POJK.04/2015 concerning Issuer or Public Company
Situs Web Emiten atau Perusahaan Publik. Perseroan memiliki situs Websites. The Company has an official website www.ssms.co.id
web (website) resmi www.ssms.co.id yang dapat diakses oleh para which is accessible for stakeholders. The Company’s website
pemangku kepentingan. Situs web Perseroan memuat informasi provides bilingual information that includes:
dalam format bilingual yang memuat:
1. Informasi umum emiten atau perusahaan publik; 1. General information about the public company or issuer;
2. Informasi bagi pemodal atau investor; 2. Information for investors;
3. Informasi tata kelola perusahaan; 3. Corporate governance information; and
4. Informasi tanggung jawab sosial perusahaan. 4. Corporate social responsibility information.
Cakupan Informasi Ketersediaan Keterangan
Information Scope Availability Description
Informasi Pemegang Saham sampai dengan pemilik akhir individu. Informasi ini tersedia pada laman Tentang Kami > Struktur Kami.
Shareholders Information up to the individual ultimate beneficial This Information is available on the Who We Are tab > Our
owner. Structure.
Informasi ini tersedia pada laman More > Tata Kelola > Dokumen
Isi Kode Etik. Perusahaan > Kode Etik Perusahaan.
Content of the Code of Conduct. This Information is available on the More tab > Governance
>Company Documents > Company Code of Conduct.
Informasi Rapat Umum Pemegang Saham (RUPS) paling kurang
meliputi bahan mata acara yang dibahas dalam RUPS, ringkasan
risalah RUPS, dan informasi tanggal penting yaitu tanggal
pengumuman RUPS, tanggal pemanggilan RUPS, tanggal RUPS, Informasi ini tersedia pada laman More > RUPS > Keputusan
serta tanggal ringkasan risalah RUPS diumumkan. RUPS.
Information regarding General Meeting of Shareholders (GMS) to This Information is available on the More tab > RUPS > RUPS
include at least meeting agenda discussed in the GMS, summary of Result.
GMS minutes, and information on important dates, namely the date
of GMS announcement, date of GMS invitation, date of GMS, and
date of summary of GMS minutes announced.
Informasi ini tersedia pada laman Hubungan Investor >
Laporan Keuangan Tahunan terpisah (5 tahun terakhir). Pernyataan Keuangan.
Individual Financial Statements (last 5 years). This information is available on the Investor Relations tab
>Financial Statement.
Profil Dewan Komisaris dan Direksi. Informasi ini tersedia pada laman More > Manajemen.
Profile of Board of Commissioners and Board of Directors. This Information is available on the More tab > Management.
Piagam/Charter Dewan Komisaris, Direksi, Komite-komite, dan
Informasi ini tersedia pada laman More > Tata Kelola > Charter.
Unit Audit Internal.
This Information is available on the More tab > Governance
Charter of the Board of Commissioners, Board of Directors,
>Charter.
Committees, and Internal Audit Unit.
PT Sawit Sumbermas Sarana Tbk 119
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Analisis & Pembahasan Manajemen Management Discussion & Analysis PT Sawit Sumbermas Sarana Tbk 121
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Tinjauan Perekonomian dan Industri
Economic and Industrial Review
ANALISIS KONDISI PEREKONOMIAN GLOBAL DAN ANALYSIS OF GLOBAL AND NATIONAL
NASIONAL ECONOMIC CONDITIONS’
Tahun 2025 ditandai oleh dinamika ekonomi global yang tetap The year 2025 is expected to be characterised by continued global
tumbuh, namun dengan momentum yang lebih terkendali. economic growth, albeit at a more moderate pace. The International
International Monetary Fund (IMF) memproyeksikan pertumbuhan Monetary Fund (IMF) projects global growth of approximately 3.2%,
ekonomi global sebesar sekitar 3,2%, sedikit melambat dibandingkan slightly lower than the 3.3% recorded in 2024. This deceleration
3,3% pada tahun 2024. Perlambatan ini mencerminkan kombinasi reflects a combination of geopolitical tensions, trade policy
tekanan geopolitik, ketidakpastian kebijakan perdagangan, serta uncertainties, and the ongoing normalisation of monetary policy
normalisasi kebijakan moneter di sejumlah negara maju. Dunia across several advanced economies. As such, the global economy
memasuki fase “pertumbuhan moderat”, di mana ekspansi tetap is entering a phase of “moderate growth,” where expansion persists
berlangsung tetapi tanpa akselerasi signifikan. but without significant acceleration.
Dalam konteks komoditas, fase pertumbuhan global yang lebih In the commodities sector, this more cautious growth phase has
hati-hati berdampak langsung pada pola permintaan minyak nabati, direct implications for demand patterns in edible oils, including
termasuk minyak sawit mentah (CPO). Permintaan dari negara- crude palm oil (CPO). Demand from major importing markets such as
negara importir utama seperti India, Tiongkok, dan Uni Eropa tetap India, China, and the European Union is expected to remain resilient,
ada, namun cenderung lebih sensitif terhadap harga dan substitusi although increasingly sensitive to price dynamics and substitution
dengan minyak nabati lainnya seperti soybean oil dan sunflower oil. with alternative edible oils such as soybean and sunflower oil.
Volatilitas harga menjadi karakter utama pasar sepanjang 2025. Consequently, price volatility is likely to remain a defining feature
of the market throughout 2025.
Di sisi lain, stabilisasi inflasi global memberikan ruang bagi sejumlah Meanwhile, the stabilisation of global inflation is expected to create
bank sentral untuk mulai melonggarkan kebijakan moneternya secara room for several central banks to gradually ease their monetary
bertahap. Namun, pelonggaran tersebut tidak agresif, sehingga policies. However, such easing is likely to be measured rather than
biaya pendanaan global masih relatif tinggi dibandingkan periode aggressive, resulting in global funding costs remaining relatively
pra-pandemi. Kondisi ini memengaruhi arus investasi portofolio ke elevated compared to the pre-pandemic period. This condition
negara berkembang, termasuk Indonesia, serta berdampak pada may influence portfolio investment flows to emerging markets,
nilai tukar dan biaya impor. including Indonesia, and potentially affect exchange rate stability
as well as import costs.
Grafik Permintaan CPO Tahun 2023-2025 (Juta Ton)
Graph of CPO Demand for 2023-2025 (Million Ton)
India Tiongkok Eropa
2023 2024 2025 2023 2024 2025 2023 2024 2025
Sumber | Source : Oil World Trade
Beralih ke domestik, ekonomi Indonesia menunjukkan ketahanan Turning to the domestic, Indonesia’s economy demonstrates solid
yang kuat dengan pertumbuhan sebesar 5,11% pada 2025, meningkat resilience, with growth projected at 5.11% in 2025, up from 5.03% in
dari 5,03% pada 2024. Pertumbuhan ini didukung oleh konsumsi 2024. This expansion is supported by stable household consumption,
rumah tangga yang stabil, belanja pemerintah yang terjaga, sustained government spending, and continued investment growth in
serta investasi sektor riil yang tetap tumbuh. Stabilitas makro the real sector. Such macroeconomic stability provides a favourable
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
ini memberikan fondasi yang positif bagi sektor agribisnis dan foundation for agribusiness and commodity-based manufacturing
manufaktur berbasis komoditas. industries.
Bagi industri kelapa sawit, stabilitas pertumbuhan domestik sangat For the palm oil industry, stable domestic growth is particularly
relevan karena konsumsi dalam negeri—terutama untuk program significant, as local consumption—especially through biodiesel
biodiesel—menjadi penyangga penting ketika ekspor menghadapi programmes—serves as an important buffer when export markets
tekanan harga global. Program mandatori biodiesel (B35/B40) terus are affected by global price pressures. The mandatory biodiesel
berperan sebagai stabilizer permintaan CPO domestik, mengurangi programmes (B35/B40) continue to play a stabilising role in
ketergantungan pada fluktuasi pasar ekspor. supporting domestic CPO demand, thereby reducing reliance on
fluctuations in export markets.
Konsumsi Biodiesel di Indonesia (Juta KL)
Biodiesel Consumption. In Indonesia (Million KL)
8,5
9,3
10,45
12,15
13
14,2
2020 2021 2022 2023 2024 2025
(B30) (B30) (B30) (B35) (B35) (B40)
Sumber | Source: APROBI, Kementerian Energi dan Sumber Daya Mineral (ESDM), Reuters (diolah) | APROBI, Ministry of Energy and Mineral Resources (ESDM), Reuters (managed)
Namun demikian, tantangan tetap hadir dalam bentuk fluktuasi nilai However, challenges remain, particularly in the form of fluctuations
tukar rupiah terhadap dolar AS. Mengingat harga CPO ditransaksikan in the rupiah exchange rate against the US dollar. As CPO prices are
dalam dollar, pergerakan kurs memengaruhi margin perusahaan denominated in US dollars, exchange rate movements have a direct
sawit secara langsung. Pelemahan rupiah dapat meningkatkan impact on the margins of palm oil companies. While a weaker rupiah
pendapatan berbasis ekspor, tetapi juga meningkatkan biaya input may enhance export-based revenues, it can also increase the cost
tertentu. of certain imported inputs.
Selain faktor eksternal, tekanan keberlanjutan global juga semakin Beyond external economic factors, global sustainability pressures
kuat. Regulasi seperti EU Deforestation Regulation (EUDR) continue to intensify. Regulations such as the EU Deforestation
memperketat standar keberlanjutan dan ketelurusran produk Regulation (EUDR) are raising the bar for sustainability and
(traceability). Hal ini mendorong produsen untuk meningkatkan traceability standards. This development is prompting producers
tata kelola dan sistem pelacakan rantai pasok. to strengthen governance practices and enhance supply chain
traceability systems.
Secara keseluruhan, tahun 2025 merupakan periode stabil namun Overall, 2025 represents a period of stability that nonetheless
penuh disiplin. Dunia tidak menunjukan adanya peningkatan requires disciplined execution. The global economy is neither
komoditas, tetapi juga tidak mengalami kontraksi yang signifikan. experiencing a commodity boom nor entering a contraction phase.
Dalam kondisi seperti ini, keunggulan kompetitif tidak lagi hanya In such an environment, competitive advantage is no longer driven
ditentukan oleh harga tinggi, melainkan oleh efisiensi biaya, solely by favourable pricing, but increasingly by cost efficiency,
produktivitas kebun, dan integrasi hilir. plantation productivity, and downstream integration.
Bagi SSMS, lanskap makro perekonomian 2025 menuntut penerapan For SSMS, the macroeconomic landscape 2025 demands the
strategi yang adaptif dan berorientasi jangka panjang. Upaya utama implementation of an adaptive and long-term oriented strategy. The
yang perlu dilakukan mencakup pemeliharaan struktur biaya yang main efforts that need to be made include maintaining an efficient
efisien, peningkatan hasil produksi (yield) melalui optimalisasi praktik cost structure, increasing yield through optimizing agronomic
PT Sawit Sumbermas Sarana Tbk 123
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agronomi, serta penguatan ketahanan arus kas guna menghadapi practices, and strengthening cash flow resilience to face potential
potensi volatilitas harga komoditas. Pendekatan ini tidak hanya commodity price volatility. This approach is not only relevant to
relevan untuk menjaga daya saing perusahaan, tetapi juga krusial maintain the company’s competitiveness, but also crucial in ensuring
dalam memastikan keberlanjutan operasional di tengah dinamika operational sustainability amidst dynamic global market dynamics.
pasar global yang penuh dinamika.
Analisis Industri Kelapa Sawit dan Analysis of the Palm Oil Industry and the
Posisi Perseroan di Industri Company’s Position in the Industry
Industri kelapa sawit global pada 2025 bergerak dalam fase The global palm oil industry in 2025 is entering a phase of price
normalisasi harga setelah periode volatilitas tinggi pada 2022–2023. normalisation following the period of heightened volatility observed
Rata-rata harga CPO sepanjang 2025 berada di kisaran USD 850–900 in 2022–2023. The average CPO price throughout 2025 is expected
per metrik ton, lebih rendah dibandingkan puncak tahun-tahun to range between USD 850 and USD 900 per metric tonne, lower than
sebelumnya. Penurunan ini terutama dipengaruhi oleh peningkatan the peaks recorded in previous years. This moderation is primarily
produksi global serta tekanan substitusi minyak nabati lain. driven by increased global supply and competitive pressure from
alternative edible oils.
Di Indonesia, produksi CPO relatif stabil dengan kecenderungan In Indonesia, CPO production remains relatively stable, with a
peningkatan moderat seiring perbaikan produktivitas dan kondisi moderate upward trend supported by improving productivity and
cuaca yang lebih kondusif dibandingkan tahun sebelumnya. Namun, more favourable weather conditions compared to prior years.
peningkatan produksi global menciptakan tekanan terhadap harga Nevertheless, the rise in global production continues to exert
internasional. downward pressure on international prices.
Grafik Proyeksi Rata-Rata Harga Minyak Sawit
Graph of Average Palm Oil Price Projection (USD/mt)
10.60 10.80
10.50
10.30
850
2023 2024 2025 2026 2027
Sumber: World Bank, Commodity Markets Outlook Oktober 2025
Source: World Bank, Commodity Markets Outlook October 2025
Di sisi permintaan, program biodiesel domestik menjadi penopang On the demand side, the domestic biodiesel programme remains a
utama industri. Mandatori B35/B40 meningkatkan serapan CPO key pillar of the industry. The B35/B40 mandate increases domestic
dalam negeri, sehingga membantu menjaga keseimbangan pasar absorption of CPO, thereby helping to maintain balance in the local
domestik. Tanpa program ini, tekanan ekspor kemungkinan akan market. Without this programme, pressure on export channels would
lebih besar. likely be more pronounced.
Dari perspektif operasional, industri menghadapi tantangan kenaikan From an operational standpoint, the industry continues to face
biaya pupuk, upah, dan logistik. Oleh karena itu, perusahaan yang challenges in the form of rising fertiliser, labour, and logistics costs.
memiliki efisiensi kebun tinggi, tingkat ekstraksi minyak (OER) yang As a result, companies with strong plantation efficiency, optimal oil
optimal, serta integrasi pabrik yang kuat akan memiliki keunggulan extraction rates (OER), and well-integrated processing facilities are
kompetitif. better positioned to sustain a competitive advantage.
Dengan mempertimbangkan seluruh dinamika tersebut, tahun Taking these dynamics into account, 2025 may be viewed as a period
2025 dapat dikategorikan sebagai periode seleksi alami industri. of industry consolidation. Companies that rely primarily on favourable
Perusahaan yang bergantung pada harga tinggi akan mengalami pricing conditions are likely to face greater pressure, while those
tekanan, sementara perusahaan yang fokus pada produktivitas, that prioritise productivity, efficiency, and sustainability—such as
efisiensi, dan keberlanjutan—seperti SSMS—memiliki peluang untuk SSMS—are well positioned to preserve margins and strengthen
mempertahankan margin dan memperkuat posisi di pasar. their market standing.
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Strategi Bisnis
Business Strategy
Pada tahun 2025, PT Sawit Sumbermas Sarana Tbk menjalankan In 2025, PT Sawit Sumbermas Sarana Tbk implemented a business
strategi bisnis yang berfokus pada penguatan fundamental strategy focused on strengthening operational fundamentals to
operasional guna menjaga ketahanan kinerja di tengah dinamika maintain performance resilience amid the dynamics of the palm
industri kelapa sawit. Perseroan fokus pada peningkatan efisiensi oil industry. The Company emphasised improving cost efficiency
biaya dan produktivitas sebagai faktor utama yang dapat dikendalikan and productivity as key factors within its direct control, thereby
secara langsung, sehingga mampu menjaga stabilitas margin dan supporting margin stability and long-term business sustainability.
keberlanjutan usaha. Optimalisasi pengelolaan kebun serta strategi The optimisation of plantation management and external raw
pengadaan bahan baku eksternal dilakukan secara terukur untuk material procurement was carried out in a measured manner to
memastikan kesinambungan pasokan dan mendukung tingkat ensure supply continuity while supporting optimal mill utilisation
utilisasi pabrik yang optimal. rates.
Sejalan dengan upaya memperkuat daya saing jangka panjang, In line with its efforts to strengthen long-term competitiveness,
Perseroan mengalokasikan belanja modal sekitar Rp510 miliar the Company allocated capital expenditure of approximately
yang difokuskan pada pengembangan infrastruktur perkebunan, IDR510 billion, primarily directed towards plantation infrastructure
digitalisasi operasional, modernisasi peralatan, serta peningkatan development, equipment modernisation, and the expansion of
kapasitas pengolahan. Investasi ini diarahkan untuk meningkatkan processing capacity. These investments were aimed at enhancing
efisiensi operasional sekaligus memperkuat integrasi rantai nilai dari operational efficiency while reinforcing value chain integration
hulu hingga hilir. Melalui pengelolaan perkebunan yang berkelanjutan from upstream to downstream. Through sustainable plantation
dan pengembangan produk turunan bernilai tambah, Perseroan management and the development of value-added derivative
berupaya memperkuat posisi di pasar sekaligus meningkatkan products, the Company sought to strengthen its market position
kontribusi terhadap pertumbuhan kinerja yang berkelanjutan. while contributing to sustainable performance growth.
Selain penguatan internal, Perseroan juga menjalankan langkah In addition to strengthening internal capabilities, the Company
strategis melalui ekspansi anorganik guna memperluas basis aset also pursued strategic initiatives through inorganic expansion
dan mendukung pertumbuhan jangka panjang. Akuisisi entitas usaha to broaden its asset base and support long-term growth. The
baru PT Sawit Mandiri Lestari senilai Rp1,6 triliun pada tahun 2025 acquisition of PT Sawit Mandiri Lestari, valued at IDR1.6 trillion in
menjadi bagian dari strategi untuk meningkatkan skala operasional 2025, formed part of the Company’s strategy to expand operational
dan memperkuat portofolio usaha. Dengan kombinasi antara scale and strengthen its business portfolio. Through a combination
efisiensi operasional, investasi produktif, dan ekspansi strategis, of operational efficiency, productive investment, and strategic
Perseroan optimistis dapat menjaga momentum pertumbuhan expansion, the Company remains confident in its ability to sustain
sekaligus memperkuat daya tahan bisnis dalam menghadapi growth momentum while reinforcing business resilience in navigating
tantangan industri ke depan. future industry challenges.
PT Sawit Sumbermas Sarana Tbk 125
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Aspek Pemasaran Marketing Aspect Pada tahun 2025, strategi pemasaran PT Sawit Sumbermas In 2025, PT Sawit Sumbermas Sarana Tbk’s marketing strategy was Sarana Tbk diarahkan untuk memperkuat posisi Perseroan sebagai directed towards strengthening its position as an integrated palm produsen kelapa sawit terintegrasi yang mampu menciptakan nilai oil producer capable of generating sustainable value across the tambah berkelanjutan di sepanjang rantai nilai. Perseroan tidak lagi value chain. The Company no longer focuses solely on the sale of berfokus semata pada penjualan crude palm oil (CPO), tetapi secara crude palm oil (CPO), but has consistently expanded the marketing konsisten mengembangkan pemasaran produk hilir seperti RBD of downstream products such as RBD olein and stearin as part of olein dan stearin sebagai bagian dari transformasi menuju model its transformation towards a more resilient business model. This bisnis yang lebih resilien. Pendekatan ini memungkinkan Perseroan approach enables the Company to enhance revenue stability while untuk meningkatkan stabilitas pendapatan sekaligus mengurangi reducing exposure to commodity price volatility. eksposur terhadap volatilitas harga komoditas. Perseroan juga menempatkan penguatan rantai pasok sebagai bagian The Company also places supply chain strengthening as an integral integral dari strategi pemasaran. Melalui optimalisasi pasokan tandan part of its marketing strategy. Through the optimisation of fresh buah segar, baik dari kebun inti maupun mitra eksternal, Perseroan fruit bunch supply, sourced from both nucleus estates and external memastikan keberlanjutan volume produksi yang mampu mendukung partners, the Company ensures sustainable production volumes kebutuhan pasar domestik dan internasional. Fleksibilitas pasokan to meet both domestic and international market demand. This ini menjadi keunggulan strategis dalam menjaga kesinambungan supply flexibility serves as a strategic advantage in maintaining penjualan sekaligus memperluas penetrasi pasar, terutama untuk sales continuity while expanding market penetration, particularly produk hilir yang memiliki permintaan lebih stabil. for downstream products with more stable demand. Dalam menghadapi dinamika industri global, Perseroan terus In navigating global industry dynamics, the Company continues to memperluas jangkauan pasar dengan memanfaatkan kapasitas expand its market reach by leveraging its integrated processing pengolahan dan jaringan distribusi yang terintegrasi. Pendekatan capacity and distribution network. This value-added marketing pemasaran berbasis nilai tambah ini memungkinkan Perseroan untuk approach enables the Company to strengthen its competitiveness memperkuat daya saing di pasar ekspor sekaligus memanfaatkan in export markets while capitalising on growing domestic demand pertumbuhan permintaan domestik yang didorong oleh program driven by national downstreaming initiatives and renewable energy hilirisasi nasional dan kebutuhan energi terbarukan. Dengan strategi requirements. Through this strategy, the Company seeks to position ini, Perseroan berupaya menempatkan diri tidak hanya sebagai itself not merely as a raw material supplier, but as a provider of pemasok bahan baku, tetapi sebagai penyedia produk kelapa sawit high-value palm oil products. bernilai tinggi. Secara keseluruhan, langkah pemasaran yang berfokus pada hilirisasi, Overall, marketing initiatives focused on downstream development, integrasi rantai pasok, dan perluasan pasar telah memperkuat supply chain integration, and market expansion have reinforced the kontribusi Perseroan dalam industri kelapa sawit nasional. Skala Company’s contribution to the national palm oil industry. A solid produksi yang solid serta kemampuan pengolahan lanjutan production scale combined with advanced processing capabilities memberikan landasan bagi Perseroan untuk mempertahankan provides a strong foundation for maintaining market share and pangsa pasar dan meningkatkan relevansi di tengah perubahan enhancing relevance amid shifting global demand dynamics. lanskap permintaan global. Strategi ini mencerminkan komitmen This strategy reflects the Company’s commitment to achieving Perseroan untuk menciptakan pertumbuhan yang berkelanjutan sustainable growth while strengthening its competitive position sekaligus memperkuat posisi kompetitif di masa depan. for the future. Hingga tahun 2025, Perseroan telah melayani pasar dalam negeri As of 2025, the Company has served the domestic market by 25.83%, sebanyak 25,83% atau setara dengan 240.013 MT atau Rp3,83 triliun. equivalent to 240,013 MT, or Rp3.83 trillion. The remaining 74.17%, or Sisanya sebesar 74,17% atau 689.175 MT atau senilai Rp10,99 triliun 689,175 MT or worth Rp10.99 trillion, were allocated to international ditujukan untuk pasar luar negeri. markets. 126 Laporan Tahunan 2025 Annual Report
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Prospek Usaha
Business Prospect
PROSPEK PEREKONOMIAN INDONESIA TAHUN 2026 2026 INDONESIAN ECONOMIC OUTLOOK
Memasuki tahun 2026, perekonomian Indonesia diproyeksikan Entering 2026, Indonesia’s economy is projected to remain on
tetap berada pada jalur pertumbuhan yang kuat dengan momentum a strong growth trajectory with improving momentum. Various
yang semakin membaik. Berbagai proyeksi menunjukkan bahwa projections suggest that economic growth may range from around
pertumbuhan ekonomi berpotensi berada di kisaran 5% hingga 5% to above 5%, supported by solid domestic consumption,
di atas 5%, didorong oleh konsumsi domestik yang tetap solid, increased investment, and the continued implementation of the
peningkatan investasi, serta keberlanjutan agenda pembangunan national development agenda. The resilience of the domestic sector,
nasional. Ketahanan sektor domestik yang didukung oleh stabilitas underpinned by stable inflation and consistent macroeconomic
inflasi dan kebijakan makroekonomi yang konsisten menjadi fondasi policies, provides a strong foundation for sustainable growth while
penting bagi keberlanjutan pertumbuhan, sekaligus memperkuat enhancing the economy’s ability to withstand global dynamics.
daya tahan ekonomi terhadap dinamika global.
Selain itu, peningkatan kepercayaan investor terhadap prospek Furthermore, improving investor confidence in Indonesia’s economic
ekonomi Indonesia diperkirakan akan mendorong arus investasi yang outlook is expected to drive stronger investment inflows, both
lebih kuat, baik dari dalam maupun luar negeri. Dengan dukungan domestic and foreign. Supported by infrastructure spending,
belanja infrastruktur, transformasi ekonomi, serta penguatan economic transformation initiatives, and the strengthening of the
sektor industri dan energi, perekonomian nasional memiliki peluang industrial and energy sectors, the national economy has the potential
untuk tumbuh secara lebih inklusif dan berkelanjutan. Kondisi ini to grow in a more inclusive and sustainable manner. This condition
memberikan ruang yang lebih luas bagi dunia usaha untuk melakukan creates broader opportunities for businesses to expand and generate
ekspansi dan menciptakan nilai tambah, sehingga menjadikan added value, making 2026 a year filled with prospects for Indonesia’s
tahun 2026 sebagai periode yang penuh peluang bagi pertumbuhan economic growth.
ekonomi Indonesia.
Tabel Asumsi Dasar Ekonomi Makro Jangka Menengah Tahun 2024-2028
Table of Basic Medium Term Macroeconomic Assumptions for 2024-2028
Indikator
2024* 2025 2026* 2027* 2028*
Indicator
Pertumbuhan Ekonomi | Economic Growth (% yoy) 5,2 5,1 – 5,5 5,3 – 5,6 5,3 – 5,7 5,4 – 5,8
Inflasi | Inflation (% yoy) 2,8 1,5 – 3,5 2,0 – 3,0 2,0 – 3,0 2,0 – 3,0
Nilai Tukar | Exchange Rate (Rp/USD | IDR/USD) 15.300 15.300 – 16.000 15.000 – 16.200 15.000 – 16.400 15.000 –
16.500
Tingkat Suku Bunga SBN 10 Tahun | SBN Interest rates – 10 years (%) 6,7 6,7 – 7,2 6,5 – 7,5 6,5 – 7,6 6,5 – 7,8
Harga Minyak Mentah Indonesia | Indonesian Crude Oil Prices (US$/ 82 75 - 85 70 - 85 70 - 90 70 - 95
barrel)
Lifting Minyak Mentah | Lifting of Crude Oil (ribu barrel per hari | 605 600 - 620 610 - 630 620 - 640 630 - 650
thousand barrel per day)
Lifting Gas | Lifting of Natural Gas (ribu barrel setara minyak per hari 1.033 1.003 – 1.047 1.020 – 1.060 1.030 – 1.070 1.040 – 1.080
| thousand barrel per day)
Sumber: Rencana Anggaran Pendapatan Belanja Negara (RAPBN) 2025, Kementerian Keuangan
Source: 2025 State Revenue and Expenditure Budget Plan (RAPBN), Ministry of Finance
PROSPEK INDUSTRI SAWIT TAHUN 2026 2026 PALM OIL INDUSTRY OUTLOOK
Prospek industri kelapa sawit pada tahun 2025 dipandang tetap The outlook for the palm oil industry in 2025 remains promising,
menjanjikan seiring dengan meningkatnya peran pasar domestik supported by the growing role of the domestic market and stable
dan stabilnya permintaan global terhadap minyak nabati. Produksi global demand for vegetable oils. National palm oil production
kelapa sawit nasional diperkirakan terus bertumbuh secara moderat, is expected to continue growing at a moderate pace, driven by
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didukung oleh perbaikan produktivitas kebun serta pengelolaan improvements in plantation productivity and increasingly efficient operasional yang semakin efisien. Meskipun industri menghadapi operational management. Despite structural challenges such as tantangan struktural seperti usia tanaman dan dinamika regulasi ageing plantations and evolving global regulatory dynamics, the global, kebutuhan minyak nabati dunia yang terus meningkat steadily rising global demand for vegetable oils provides a strong memberikan fondasi yang kuat bagi keberlanjutan pertumbuhan foundation for the sustainable growth of the palm oil industry. industri sawit. Di sisi permintaan, implementasi mandatori biodiesel B40 semakin On the demand side, the implementation of the B40 biodiesel mempertegas peran konsumsi domestik sebagai penopang utama mandate further reinforces the role of domestic consumption as industri. Program ini tidak hanya memperkuat ketahanan energi a key pillar of the industry. This programme not only strengthens nasional, tetapi juga menciptakan permintaan struktural yang stabil national energy security but also creates a stable structural demand bagi minyak sawit di dalam negeri. Dengan dukungan kebijakan for palm oil within the domestic market. Supported by such policy tersebut, pasar domestik diperkirakan akan terus berkembang measures, the domestic market is expected to continue expanding dan menjadi penyeimbang terhadap fluktuasi permintaan ekspor, and serve as a buffer against fluctuations in export demand, thereby sehingga meningkatkan ketahanan industri secara keseluruhan. enhancing overall industry resilience. Secara global, pertumbuhan konsumsi minyak nabati yang melampaui Globally, the projected growth in vegetable oil consumption, which is peningkatan produksi diproyeksikan akan menjaga keseimbangan expected to outpace production increases, is likely to help maintain pasar dan mendukung stabilitas harga minyak sawit dalam jangka market balance and support palm oil price stability in the medium menengah. Kondisi ini memberikan peluang bagi industri untuk tetap term. This condition presents an opportunity for the industry to tumbuh secara berkelanjutan, didukung oleh peran minyak sawit sustain growth, supported by palm oil’s role as one of the most sebagai salah satu komoditas yang paling efisien dan kompetitif efficient and competitive commodities in meeting global food and dalam memenuhi kebutuhan pangan dan energi dunia. energy needs. PROSPEK USAHA PERSEROAN COMPANY BUSINESS OUTLOOK Memasuki tahun 2026, Perseroan memandang prospek usaha tetap Entering 2026, the Company views its business outlook as positive, positif seiring dengan berlanjutnya dukungan dari permintaan supported by continued domestic and global demand. Domestic domestik dan global. Konsumsi dalam negeri yang didorong oleh consumption driven by the biodiesel programme is expected to program biodiesel diperkirakan akan terus memberikan kontribusi continue contributing significantly to market stability, while also signifikan terhadap stabilitas pasar, sekaligus membuka peluang creating opportunities for the Company to enhance production bagi Perseroan untuk meningkatkan penyerapan produksi dan absorption and strengthen its position within the palm oil value chain. memperkuat posisi di rantai nilai industri kelapa sawit. Dengan dukungan fundamental industri yang solid, Perseroan Supported by solid industry fundamentals, the Company remains optimistis dapat mempertahankan momentum pertumbuhan optimistic about maintaining its growth momentum through melalui peningkatan efisiensi operasional, penguatan kapasitas improved operational efficiency, strengthened production capacity, produksi, serta pemanfaatan peluang pasar yang semakin terbuka. and the effective capture of emerging market opportunities. The Kombinasi antara permintaan yang kuat dan strategi pengelolaan combination of strong demand and adaptive management strategies yang adaptif diyakini akan menjadi landasan bagi Perseroan untuk is expected to serve as a foundation for creating added value and terus menciptakan nilai tambah dan memperkuat daya saing di reinforcing the Company’s competitiveness amid evolving industry tengah dinamika industri ke depan. dynamics. 128 Laporan Tahunan 2025 Annual Report
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Tinjauan Operasi Per Segmen Usaha
Review of Business Segments
Perseroan menjalankan dan mengelola usahanya dalam 2 (dua) The Company operates and manages its business through 2 (two)
segmen yaitu perkebunan kelapa sawit serta menjual produknya di main segments: the palm oil plantation segment, which operates
1 (satu) wilayah yaitu Kalimantan Tengah dan minyak nabati dengan in Central Kalimantan, and the vegetable oil segment, with sales
penjualan dilakukan di pasar lokal dan ekspor. covering both domestic and export markets.
SEGMEN PERKEBUNAN PLANTATION SEGMENT
Segmen perkebunan melakukan kegiatan usaha dalam The plantation segment includes business activities related to the
pengembangan dan pemeliharaan terkait tanaman produktif utama development and maintenance of the Company’s primary productive
yaitu kelapa sawit dan aktivitas usaha lainnya yang berkaitan dengan crop, namely oil palm, as well as other activities associated with
pengolahan hasil perkebunan menjadi barang jadi, dan aktivitas processing plantation outputs into market-ready products. This
pemasaran dan penjualan terkait. segment also encompasses related marketing and sales activities.
SEGMEN MINYAK NABATI EDIBLE OIL SEGMENT
Segmen Minyak Nabati memproduksi, memasarkan dan menjual The vegetable oil segment covers the production, marketing, and
minyak nabati dan produk terkait lainnya. sale of vegetable oil and its derivative products.
Perkebunan Kelapa Sawit
Palm Oil Plantation
UPSTREAM
Perkebunan yang Independen/
Internal Productions:
Perkebunan Sendiri
• Budidaya perkebunan Kelapa Sawit Dikelola (Plasma) Pihak Ketiga
~2 mil MT of FFB
• Panen Tandan Buah Segar Own Plantation Managed Plantation Independent/
• Penelitian dan Pengembangan untuk (Plasma) Third-Party
peningkatan produktivitas/yield
• Palm Oil Plantation Cultivation
• Fresh Fruit Bunch (FFB) Harvesting Tandan Buah Segar
• Research and Development to Improve (TBS)
Productivity/Yield Fresh Fruit Bunches
(FFB)
Pabrik
UPSTREAM
Factory
Internal production:
~500K MT of CPO
• Penggilingan TBS dan penghancuran PK Minyak Sawit Mentah Inti Sawit
• Pengilangan untuk produksi produk CPO Crude Palm Oil (CPO) Palm Kernel (PK)
dan PK
• FFB Milling and PK Crushing
• Refining for CPO and PK Production
Pabrik Pengilangan Pabrik Penghancuran
Fraksionasi Inti Sawit
Refinery Kernel
Fractionation Plant Crushing Plant
DOWNSTREAM
Refinery Capacity:
~850K MT of CPO
Produk CPO Curah Produk PK Curah
Bulk CPO Products Bulk PK Products
• Pengolahan lebih lanjut CPO menjadi
produk akhir RBD Palm Oil Palm Kernel Oil
• Cabang perdagangan untuk dijual RBD Palm Olein Palm Kernel Expeller
kekonsumen akhir produk RBD Palm Stearin Palm kernel olein
Palm Fatty Acid Distillate
• Further Processing of CPO into End
Products
• Trading Branch for Sales to End-Product
*Presently not produced
by CBUT/ downstream
Consumers
Produk Campuran/ Produk Konsumen Akhir
Khusus
business
Operasional dilakukan oleh PT Citra End-Consumer Products
Borneo Utama Tbk. Blended/Specialty
Operations are carried out by Products Food and Nutrition
PT Citra Borneo Utama Tbk. Beauty and Personal
Edible Oils Care
Oleochemicals Home Care/Industrials
Biodiesel
PT Sawit Sumbermas Sarana Tbk 129
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SEGMEN PERKEBUNAN PLANTATION SEGMENT
Perseroan menjalankan kegiatan perkebunan dan pemanenan kelapa The Company conducts plantation and harvesting activities for
sawit, menghasilkan tandan buah segar yang selanjutnya diolah di oil palm, producing fresh fruit bunches which are subsequently
pabrik untuk menjadi (CPO). processed at palm oil mills into crude palm oil (CPO).
Produk Segmen Perkebunan
Product of Plantation Segment
Tandan Buah Segar Inti Sawit Minyak Kelapa Sawit Minyak Inti Sawit
Fresh Fruit Bunch Palm Kernel Crude Palm Oil Palm Kernel Oil
Total area perkebunan yang dikelola Perseroan di tahun 2025 The Company’s total managed plantation area in 2025 reached
mencapai 136.447 ha, yang terdiri dari 77.314 ha perkebunan inti 136,447 hectares, comprising 77,314 hectares of nucleus plantations
dan 17.500 ha perkebunan plasma. Dari total luas tersebut, 1.221 and 17,500 hectares of plasma plantations. Of this total area, 1,221
ha merupakan area yang belum menghasilkan, terdiri dari 597 hectares were classified as immature plantations, consisting of
ha perkebunan inti dan 624 ha perkebunan plasma; 93.726 ha 597 hectares of nucleus plantations and 624 hectares of plasma
merupakan area yang sudah menghasilkan, dengan rincian 76.850 plantations. Furthermore, 93,726 hectares were classified as mature
ha perkebunan inti dan 16.876 ha perkebunan plasma; serta 41.500 plantations, comprising 76,850 hectares of nucleus plantations and
ha tercatat sebagai area perkebunan lainnya, mencakup 26.844 ha 16,876 hectares of plasma plantations. Meanwhile, 41,500 hectares
perkebunan inti dan 14.656 ha perkebunan plasma. were recorded as other plantation areas, including 26,844 hectares
of nucleus plantations and 14,656 hectares of plasma plantations.
PKS Malata
PKS Naga Kiu
PKS Sumber Cahaya
PKS Sulung
PKS SUJA & PKS Sungai Kuning
PKS Selangkun
PKS Natai Baru
PKS Kanamit
West Katawaringin PKM
PKS Suayap
Pabrik Biogas
PT Sawit Sumbermas Sarana PT Mitra Mendawai Sejati PT Sawit Multi Utama PT Mirza Pratama Putra
• Arut Utara, • Umpang • Pedongatan • Lamandau
• Kabupaten Kotawaringin • Runtu • Nanga Koring
Barat • Kabupaten Kotawaringin Barat • Toka Sepondam PT Sawit Mandiri Lestari
Merambang • Lamandau
PT Kalimantan Sawit Abadi PT Tanjung Sawit Abadi • Batu Tunggal
• Natai Baru • Nanga Koring • Kabupaten Lamandau
• Rungun • Sungkup
• Kabupaten Kotawaringin • Melata Nanuah PT Menteng Kencana Mas
Barat • Topalan • Pulang Pisau
• Kabupaten Lamandau
130 Laporan Tahunan 2025 Annual Report
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Kinerja Segmen Perkebunan Plantation Segment Performance
Pada tahun 2025, Perseroan menghasilkan 1.628.452 MT Ton Tandan In 2025, the Company produced 1,628,452 MT of Fresh Fruit Bunches
Buah Segar (TBS) dari perkebunan inti, 527.052 MT Minyak Kelapa (FFB) from nucleus estate, 527,052 MT of Crude Palm Oil, 104,130
Sawit, 104.130 MT Inti Sawit, dan 15.379 MT Minyak Inti Sawit. MT of Palm Kernel, and 15,379 MT of Palm Kernel Oil.
Tabel Volume Produksi Produk Sawit Tahun 2023-2025 (metrik ton)
Table of Production Volume of Palm Oil Products for 2023-2025 (metric tons)
Kenaikan/Penurunan
Nama Produk Increase/Decrease
2025 2024* 2023
Product Name
Nominal %
Tandan Buah Segar 1.628.452 1.562.446 1.723.170 66.006 4,22
Fresh Fruit Brunch
Minyak Kelapa Sawit 527.052 461.414 518.819 65.638 14,23
Crude Palm Oil
Inti Sawit 104.130 89.833 99.082 14.297 15,92
Palm Kernel
Minyak Inti Sawit 15.379 20.388 22.327 (5.009) (24,57)
Palm Oil Kernel
*) Disajikan kembali /Restatement
ANALISIS KINERJA SEGMEN ANALYSIS OF BUSINESS SEGMENT
Produksi Segmen Segment Production
Tandan Buah Segar (TBS) Fresh Fruit Bunches (FFB)
Produk utama Perseroan adalah tandan buah segar (TBS). Di tahun 2025, The Company’s primary product is Fresh Fruit Bunches (FFB). In
Perseroan berhasil memproduksi TBS dari perkebunan inti sebanyak 2025, the Company produced 1,628,452 metric tonnes of FFB from
1.628.452 metrik ton, meningkat sebesar 4,22% dibandingkan produksi its nucleus plantations, representing an increase of 4.22% compared
TBS tahun 2024 sebanyak 1.562.446 metrik ton. Kenaikan ini didorong to 1,562,446 metric tonnes in 2024. This increase was driven by
oleh peningkatan pelaksanaan rotasi panen serta efektivitas program improved harvesting rotation and more effective fertilization
pemupukan yang berdampak pada peningkatan produktivitas tanaman. programs, which contributed to higher crop productivity.
Minyak Kelapa Sawit Crude Palm Oil
Dari pengolahan TBS, Perseroan mengelola 2.382.942 MT TBS dan Through the processing of FFB, the Company processes 2,382,942
menghasilkan minyak kelapa sawit atau Crude Palm Oil (CPO) di 8 MT FFB and produces Crude Palm Oil (CPO) at its 8 (eight) Palm Oil
(delapan) Pabrik Kelapa Sawit (PKS) Perseroan yang berada di dalam Mills (PKS) located within the plantation areas. The Company is one
perkebunan kelapa sawit. Perseroan merupakan salah satu produsen of the largest private CPO producers in Central Kalimantan. CPO
CPO swasta terbesar di provinsi Kalimantan Tengah. CPO diekstraksi is extracted from the mesocarp separated from the oil palm fruit.
dari mesocarp yang dipisahkan dari buah kelapa sawit.
Perseroan memproduksi CPO sebanyak 527.052 metrik ton pada tahun In 2025, the Company produced 527,052 metric tonnes of CPO with
2025, dengan Oil Extraction Rate (OER) mencapai 22,12%. Jumlah an Oil Extraction Rate (OER) of 22.12%. This represents an increase
produksi CPO meningkat sebesar 14,23% dari tahun lalu yang sebesar of 14.23% compared to the 461,414 metric tonnes produced in 2024,
461.414 metrik ton dengan OER meningkat sebesar 14,23%. Peningkatan with OER increasing by 14.23%. This increase was driven by improved
ini didorong oleh perbaikan kualitas TBS yang diolah serta peningkatan FFB quality and better loss control at the mills.
pengendalian losses di pabrik.
Inti Sawit Palm Kernel
Inti sawit atau Palm Kernel (PK) berasal dari biji kelapa sawit yang Palm Kernel (PK) is derived from the seeds collected during the
dikumpulkan pada saat proses pengolahan. DI tahun 2025, produksi milling process. In 2025, PK production reached 104,130 metric
PK mencapai sebesar 104.130 MT, meningkat 15,92% dari 89.833 MT tonnes, representing an increase of 15.92% from 89,833 metric
di tahun 2024, sejalan dengan meningkatnya volume TBS yang diolah. tonnes in 2024, in line with the higher volume of FFB processed.
Minyak Inti Sawit Palm Kernel Oil
Minyak Inti Sawit atau Palm Kernel Oil (PKO) merupakan produk turunan Palm Kernel Oil (PKO) is a downstream palm-based product. The
sawit. Perseroan memiliki kapasitas dan kapabilitas untuk memproduksi Company has the capacity and capability to produce PKO through
minyak inti sawit dengan cara mengekstrak biji kelapa sawit di pabrik the extraction of palm kernels at its Kernel Crushing Plant (KCP).
pengolahan inti sawit, Kernel Crushing Plant (KCP).
PT Sawit Sumbermas Sarana Tbk 131
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Di tahun 2025, Perseroan mencatat produksi Minyak Inti Sawit sebesar In 2025, the Company recorded PKO production of 15,379 metric tonnes,
15.379 MT, turun sebesar 24,57% dibandingkan produksi tahun lalu yang representing a decrease of 24.57% compared to 20,338 metric tonnes
sebesar 20.338 MT disebabkan oleh adanya perbaikan dan modifikasi in 2024. This change was due to machine repairs and modifications
mesin di fasilitas KCP yang berdampak pada penurunan kapasitas at the KCP facility, which temporarily reduced production capacity.
produksi sementara.
Pendapatan Segmen Segment Revenue
Pada tahun 2025, segmen perkebunan berhasil mencatatkan pendapatan In 2025, the plantation segment recorded revenue of IDR842 billion,
sebesar Rp842 miliar, naik sebesar 40,23% atau setara dengan Rp242 representing an increase of 40.23% or equivalent to IDR242 billion
miliar dibandingkan pendapatan tahun lalu yang sebesar Rp601 miliar compared to IDR601 billion in 2024. This change was driven by higher
dikarenakan oleh kenaikan volume produksi serta harga inti sawit. production volumes and improved palm kernel prices.. Detailed revenue
Berikut rincian pendapatan dari segmen perkebunan. from the plantation segment is presented in the following table.
Tabel Pendapatan Segmen Perkebunan (Rp-Miliar)
Table of Revenue of Plantation Segment (IDR-Billion)
Kontribusi Kontribusi Kenaikan/Penurunan
Nama Produk Increase/Decrease
2025 Contribution 2024* Contribution
Product Name
(%) (%) Nominal %
Tandan Buah Segar | 51 0,34 0 0,00 51 100,00
Fresh Fruit Brunch
Minyak Kelapa Sawit 99 0,67 211 2,04 (112) (53,08)
Crude Palm Oil
Inti Sawit 321 2,17 11 0,11 310 2.818,18
Palm Kernel
Minyak Inti Sawit 371 2,50 379 3,66 (8) (2,11)
Palm Kernel Oil
Jumlah Pendapatan
842 5,68 601 5,80 241 40,10
Total Revenue
*) Disajikan kembali
Restatement
Profitabilitas Segmen Perkebunan Plantation Segment Profitability
Segmen perkebunan berkontribusi sebesar 5,68% atau sebesar The plantation segment contributed 5.68%, or equivalent to IDR842
Rp842 miliar dari total pendapatan Perseroan di tahun 2025. Berikut billion, to the Company’s total revenue in 2025. Detailed profitability
rincian profitabilitas segmen perkebunan. of the plantation segment is presented in the following table.
(dalam miliar Rupiah kecuali dinyatakan lain
in billion Rupiah, unless otherwise stated)
Kenaikan/Penurunan
Nama Produk Increase/Decrease
2025 2024*
Product Name
Nominal %
Penjualan 9.669 6.748 2.921 43,29
Sales
Laba Usaha 2.244 1.671 573 34,29
Operating Profit
Aset Segmen 16.051 13.103 2.948 22,50
Segment Assets
Liabilitas Segmen 8.981 6.012 2.969 49,38
Segment Liabilities
Margin Laba Usaha (%) 23,21 24,76 (0,02) (6,28)
Operating Profit Margin (%)
*) Disajikan kembali
Restatement
Kinerja Biogas dan Bio-CNG Biogas and Bio-CNG Performance
Perseroan mengoperasikan Methane Capture melalui pembangunan The Company operates methane capture facilities through the
pabrik Biogas dan Bio-CNG. Saat ini Perseroan telah memiliki 2 pabrik development of Biogas and Bio-CNG plants. To date, the Company
Biogas dan 1 pabrik Bio-CNG yang mampu memenuhi kebutuhan has established 2 (two) Biogas plants and 1 (one) Bio-CNG plant, which
listrik di perkebunan dan desa sekitar sebesar 1500 MW listrik. support electricity needs within plantation areas and surrounding
communities, with a total capacity of up to 1.5 MW.
132 Laporan Tahunan 2025 Annual Report
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Segmen Minyak Nabati Edible Oil Segment
Perseroan melakukan kegiatan usaha dengan memproduksi dan The Company conducts business activities by producing and selling
menjual minyak nabati dan produk lainnya yang merupakan produk edible oil and other derivative products derived from palm oil.
turunan minyak sawit.
Produk Segmen Minyak Nabati
Product of Edible Oil Segment
Refine,
Asam Lemak
Bleached and Minyak Inti
Sawit Distillate Palm Kernel Lain-lain
Deodorized Palm Olein Palm Stearin Sawit
Palm Fatty Acid Expeller Others
Palm Oil Palm Kernel Oil
Distillate
(RBDPO)
Perseroan memiliki pabrik (plant) refinery, pabrik fraksinasi (refinery), The Company operates refinery, fractionation, and kernel crushing
dan pabrik kernel crushing. Selain ketiga pabrik tersebut, Perseroan plant facilities. In addition to these facilities, the Company also owns
juga memiliki 1 (satu) tank farm untuk kebutuhan penyimpanan bahan 1 (one) tank farm to support the storage of both raw materials and
baku dan hasil produk dari pabrik refinery dan fraksinasi. Berikut processed products from the refinery and fractionation plants. The
kapasitas dan utilitas pabrik yang dimiliki Perseroan. following outlines the capacity and utilisation rates of the Company’s
processing facilities.
Kapasitas dan Utilitas Pabrik
Plant Capatity and Utilization
Keterangan
2025 2024 2023
Uraian
Refinery
Kapasitas CPO (ton per hari)* Yield 2.500 2.500 2.500
CPO Capacity (tons per day)* Yield
RBDPO 95,90% 95,82% 95,76%
PFAD 3,63% 3,62% 3,76%
Utilisasi 71,02% 47,62% 91,77%
Utilzation
Fractionation
Kapasitas RBDPO (ton per hari)* Yield 2.500 2.500 2.500
RBDPO Capacity (tons per day)* Yield
Olein 82,21% 81,42% 81,01%
Stearin 17,78% 18,58% 18,99%
Utilisasi 66,97% 42,83% 84,95%
Utilzation:
Kernel Crushing
Kapasitas Kernel (ton per hari)* 600 600 600
Kernel Capacity (tons per day)*
Kapasitas Penyimpanan Kernel (ton) 12.500 12.500 12.500
Kernel Storage Capacity (tons)
Kapasitas Penyimpanan CPKO (ton) 4.000 4.000 4.000
CPKO Storage Capacity (tons)
Kapasitas Penyimpanan PKE (ton) 5.000 5.000 5.000
PKE Storage Capacity (tons)
Yield
CPKO 42,09% 40,42% 40,40%
PKE 54,44% 54,97% 55,67%
Utilisasi 50,66% 29,00% 35,81%
Utilzation
PT Sawit Sumbermas Sarana Tbk 133
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Kapasitas Penyimpanan Tank Farm
Tank Farm Storage Capacity
Dalam Ton | In Tons
Keterangan Kapasitas
Uraian Capacity
Kapasitas Penyimpanan CPO 28.000
CPO Storage Capacity
Kapasitas Penyimpanan RBDPO 17.000
RBDPO Storage Capacity
Kapasitas Penyimpanan PFAD 11.000
PFAD Storage Capacity
Kapasitas Penyimpanan Olein 28.000
Olein Storage Capacity
Kapasitas Penyimpanan Stearin 12.000
Stearin Storage Capacity
Kinerja Segmen Minyak Nabati Edible Oil Segment Performance
Pada tahun 2025, Perseroan menghasilkan 578.928 MT RBDPO, In 2025, the Company produced 578,928 MT of RBDPO, 21,898 MT of
21.898 MT PFAD, 467.921 MT Palm Olein, 101.321 MT Palm Stearin, PFAD, 467,921 MT of Palm Olein, 101,321MT of Palm Stearin, 28,997 MT
28.997 MT Minyak Inti Sawit, 37.496 MT Palm Kernel Expeller, dan of Palm Kernel Oil, 37,496 MT of Palm Kernel Expeller, and 9,167 MT
9.167 MT lain-lain. Rincian produksi segmen minyak nabati disajikan of other products. Detailed production of the vegetable oil segment
dalam tabel berikut. is presented in the following table.
Tabel Volume Produksi Minyak Nabati Tahun 2023-2025
Table of Production Volume of Edible Oil Products for 2023-2025
(dalam metrik ton | in metric tons)
Kenaikan/Penurunan
Nama Produk Increase/Decrease
2025 2024* 2023
Product Name
Nominal %
RBDPO 578.928 387.833 746.929 191.095 49,27
PFAD 21.898 15.064 29.323 7.239 49,38
Palm Olein 467.921 296.406 584.864 171.515 57,86
Palm Stearin 101.321 67.660 137.360 33.660 49,75
Minyak Inti Sawit 28.997 21.099 24.998 7.898 37,43
Palm Kernel Expeller 37.496 28.086 34.448 9.410 33,50
Lain-lain 9.167 2.489 1.185 6.678 268,30
Others
*) Disajikan kembali
Restatement
ANALISIS KINERJA SEGMEN ANALYSIS OF BUSINESS SEGMENT
Produksi Segmen Segment Production
Refine, Bleached and Deodorized Palm Oil (RBDPO) Refine, Bleached and Deodorized Palm Oil (RBDPO)
Perseroan memproduksi refined bleached deodorized palm oil The Company produces Refined Bleached Deodorized Palm Oil
(RBDPO) melalui proses refinery. Di tahun 2025, Perseroan berhasil (RBDPO) through its refinery process. In 2025, RBDPO production
memproduksi RBDPO sebanyak 578.928 MT, meningkat sebesar reached 578,928 MT, representing an increase of 49.27% compared
49,27% dibandingkan produksi RBDPO tahun 2024 sebanyak to 387,833 MT in 2024. This change was driven by optimized refinery
387.833 MT. Peningkatan ini didorong oleh optimalisasi utilisasi utilization supported by higher feedstock availability and improved
pabrik refinery seiring meningkatnya ketersediaan bahan baku dan operational stability..
perbaikan stabilitas operasional.
134 Laporan Tahunan 2025 Annual Report
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Asam Lemak Sawit Distilat (PFAD) Palm Fatty Acid Distillate (PFAD)
Selain menghasilkan RBDPO, proses refinery juga menghasilkan In addition to RBDPO, the refinery process also produces Palm Fatty
asam lemak sawit distilat atau Palm Fatty Acid Distillate (PFAD). Acid Distillate (PFAD). In 2025, PFAD production amounted to 21,898
Perseroan memproduksi PFAD sebanyak 21.898 MT pada tahun 2025, MT, representing an increase of 45.37% from 15,064 MT in 2024. This
meningkat sebesar 45,37% dari tahun lalu yang sebesar 15.064 MT, change was influenced by in line with higher refinery throughput,
sejalan dengan peningkatan throughput refinery, sehingga volume resulting in higher by-product output.
produk turunan yang dihasilkan juga meningkat.
Palm Olein Palm Olein
Palm Olein berasal dari proses farksinasi pemisahan minyak kelapa Palm Olein is produced through the fractionation process of palm oil.
sawit dan minyak inti sawit. DI tahun 2025, produksi Palm Olein In 2025, Palm Olein production reached 467,921 MT, representing an
mencapai sebesar 467.921 MT, meningkat 57,86% dari 296.406 increase of 57.86% compared to 296,406 MT in 2024. This change
MT di tahun 2024 didorong oleh peningkatan pasokan RBDPO was driven by higher availability of RBDPO as feedstock and improved
sebagai bahan baku fraksinasi serta optimalisasi kapasitas fasilitas utilization of fractionation capacity.
fraksinasi.
Palm Stearin Palm Stearin
Selain menghasilkan Palm Olein, proses fraksinasi juga menghasilkan Alongside Palm Olein, the fractionation process also produces Palm
Palm Stearin. Di tahun 2025, Perseroan mencatat produksi Palm Stearin. In 2025, the Company recorded Palm Stearin production of
Stearin sebesar 101.321 MT, meningkat sebesar 49,75% dibandingkan 101,321 MT, representing an increase of 49.75% compared to 67,660
produksi tahun lalu yang sebesar 67.660 MT, konsisten dengan MT in 2024. This change was consistent with higher fractionation
peningkatan volume fraksinasi, seiring meningkatnya produksi output, in line with increased Palm Olein production.
Palm Olein.
Minyak Inti Sawit Palm Kernel Oil (PKO)
Minyak Inti Sawit dihasilkan dari pabrik kernel crushing. Di tahun Palm Kernel Oil is produced through the kernel crushing process. In
2025, produksi minyak inti sawit tercatat sebedar 28.997 MT, 2025, PKO production reached 28,997 MT, representing an increase
meningkat sebesar 37,43% dari tahun lalu yang sebesar 21.099 of 37.43% compared to 21,099 MT in 2024. This change was driven
MT didorong oleh kenaikan Kernel Extraction Rate (KER) serta by higher Kernel Extraction Rate (KER) and increased availability of
peningkatan ketersediaan bahan baku inti sawit (PK). palm kernel (PK) feedstock.
Palm Kernel Expeller Palm Kernel Expeller
Pabrik kernel crushing juga menghasilkan Palm Kernel Expeller. The kernel crushing process also produces Palm Kernel Expeller.
Produksi Palm Kernel Expeller di tahun 2025 meningkat sebesar In 2025, production increased by 33.50% to 37,496 MT from 28,086
33,50% menjadi sebesar 37.496 MT dari 28.086 MT di tahun 2024, MT in 2024. This change was influenced by in line with higher palm
sejalan dengan peningkatan produksi inti sawit yang diproses di kernel throughput at the crushing facility.
fasilitas kernel crushing.
Lain-lain Others
Produk lain-lain terdiri dari Botling dan Pillow Pack. Di tahun 2025, Other products consist of Bottling and Pillow Pack. In 2025,
produk lain-lain yang diproduksi Perseroan sebesar 9.167 MT, production in this category amounted to 9,167 MT, representing an
meningkat sebesar 268,30% dibandingkan dengan tahun lalu yang increase of 268.30% compared to 2,489 MT in 2024. This change
sebesar 2.489 MT didorong oleh penambahan kapasitas produksi was driven by additional production capacity from the operation of
melalui operasional pabrik baru untuk minyak goreng kemasan botol. a new bottled cooking oil facility.
Pendapatan Segmen Segment Revenue
Pada tahun 2025, segmen minyak nabati berhasil mencatatkan In 2025, the vegetable oil segment recorded revenue of IDR10.14
pendapatan sebesar Rp10,14 triliun, meningkat signifikan sebesar trillion, representing a significant increase of 78.69% or equivalent
78,69% atau setara dengan Rp4,47 triliun dibandingkan pendapatan to IDR4.47 trillion compared to IDR5.68 trillion in 2024. This change
tahun lalu yang sebesar Rp5,68 triliun dikarenakan oleh kenaikan was driven by higher sales volumes, particularly from vegetable oil
volume penjualan, khususnya dari aktivitas ekspor minyak nabati. export activities. Detailed revenue from the edible oil segment is
Berikut rincian pendapatan dari segmen minyak nabati. presented in the following table.
PT Sawit Sumbermas Sarana Tbk 135
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Tabel Pendapatan Segmen Minyak Nabati (Rp-Miliar)
Table of Revenue of Edible Oil Segment (IDR-Billion)
Kenaikan/Penuruna
Keterangan Kontribusi Kontribusi Increase/Decrease
2025 2024*
Description Contribution Contribution
Nominal %
Palm Olein 7.851 53,00% 4.234 40,84% 3.617 85,43%
Refine, Bleached and Deodorized Palm Oil (RBDPO) 164 1,11% 303 2,92% (139) (45,87)%
Palm Stearin 1.667 11,25% 862 8,31% 805 93,39%
Minyak Inti Sawit 837 5,65% 396 3,82% 441 111,36%
Palm Kernel Oil
Asam Lemak Sawit Distilat 254 1,71% 207 2,00% 47 22,71%
Palm Fatty Acid Distillate
Minyak Sawit Mentah 2.990 20,18% 3.692 35,61% (702) (19,01)%
Crude Palm Oil
Bungkil Inti Sawit 80 0,54% 42 0,41% 38 90,48%
Palm Kernel Expeller
Lain-lain 128 0,86% 30 0,29% 98 326,67%
Others
Jumlah Penjualan 13.971 94,32% 9.766 94,20% 4.205 43,06%
Total Sales
*) Disajikan kembali
Restatement
Profitabilitas Segmen Minyak Nabati Edible Oil Segment Profitability
Segmen minyak nabati berkontribusi sebesar 94,20% atau sebesar The vegetable oil segment contributed 94.20%, or equivalent to
Rp13,97 triliun dari total pendapatan Perseroan di tahun 2025. Berikut IDR13.97 trillion, to the Company’s total revenue in 2025. Detailed
rincian profitabilitas segmen minyak nabati. profitability of the vegetable oil segment is presented in the following
table.
(dalam miliar Rupiah kecuali dinyatakan lain)
(in billion Rupiah, unless otherwise stated)
Kenaikan/Penurunan
Nama Produk Increase/Decrease
2025 2024*
Product Name
Nominal %
Penjualan 13.971 9.766 4.205 43,06
Sales
Laba Usaha 366 122 244 200,00
Operating Profit
Aset Segmen 4.118 4.200 (82) (1,95)
Segment Assets
Liabilitas Segmen 3.007 3.231 (224) (6,93)
Segment Liabilities
Margin Laba Usaha (%) 2,62 1,25 0,01 109,71
Operating Profit Margin (%)
136 Laporan Tahunan 2025 Annual Report
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Tinjauan Keuangan
Financial Review
STANDAR PENYAJIAN INFORMASI DAN STANDARDS FOR THE PRESENTATION OF
KESESUAIAN TERHADAP SAK INFORMATION AND COMPLIANCE WITH THE
FINANCIAL ACCOUNTING STANDARDS
Analisis dan pembahasan kinerja keuangan Laporan Tahunan 2025 Analysis and discussion of the financial performance of the 2025
merujuk kepada Laporan Keuangan Konsolidasian Perseroan untuk Annual Report refer to the Company’s Consolidated Financial
tahun 31 Desember 2025 dan 31 Desember 2024 yang telah diaudit, Statements for December 31, 2025, and December 31, 2024, which
masing-masing oleh Kantor Akuntan Publik Purwanto Susanti & Surja have been audited, respectively, by the Accounting Firm Public
dengan opini wajar dalam semua hal yang material. Purwanto Susanti & Surja with a fair opinion in all material respects.
Penyajian dan pengungkapan Laporan Keuangan Konsolidasian The presentation and disclosure of the Company’s Consolidated
Perseroan ini disusun berdasarkan Standar Akuntansi Keuangan Financial Statements are prepared based on the Financial
(SAK) yang berlaku di Indonesia, terdiri dari Pernyataan Standar Accounting Standards (SAK) applicable in Indonesia, consisting
Akuntansi Keuangan (PSAK) dan Interpretasi Standar Akuntansi of Statements of Financial Accounting Standards (PSAK) and
Keuangan (ISAK) yang dikeluarkan oleh Dewan Standar Akuntansi Interpretations of Financial Accounting Standards (ISAK) issued
Keuangan Ikatan Akuntan Indonesia dan Peraturan terkait lainnya. by the Financial Accounting Standards Board of the Indonesian
Institute of Accountants and other relevant Regulations.
Posisi Keuangan Konsolidasian
Consolidated Financial Position
(dalam miliar Rupiah kecuali dinyatakan lain)
(in billion Rupiah, unless otherwise stated)
Kenaikan (Penurunan)
Increase (Decrease)
Uraian 2025 2024*
Selisih
Description (%)
Deviation
(1) (2) (3=1-2) (4=3/2)
Aset
Assets
Aset Lancar 5.901 5.212 689 13,22
Current Assets
Aset Tidak Lancar 7.683 6.659 1.024 15,38
Non-Current Assets
Jumlah Aset 13.584 11.871 1.713 14,43
Total Assets
Liabilitas
Liabilities
Liabilitas Jangka Pendek 4.613 4.751 (138) (2,90)
Current Liabilities
Liabilitas Jangka Panjang 6.029 4.235 1.794 42,36
Non-Current Liabilities
Jumlah Liabilitas 10.643 8.986 1.657 18,44
Total Liabilities
Ekuitas 2.941 2.885 56 1,94
Equity
Jumlah Liabilitas dan Ekuitas 13.584 11.871 1.713 14,43
Total Liabilities and Equity
*) Disajikan kembali
Restatement
Aset Assets
Total aset Perseroan mengalami peningkatan sebesar 14,43% The Company’s total assets increased by 14.43% from IDR11.87
dari Rp11,87 triliun di tahun 2024 menjadi Rpx13,58 triliun di tahun trillion in 2024 to IDR13.58 trillion in 2025. This change was primarily
2025. Kenaikan pada total aset Perseroan terutama didorong oleh driven by the acquisition of PT Sawit Mandiri Lestari (SML), which
akuisisi PT Sawit Mandiri Lestari (SML) yang memperluas basis expanded the Company’s asset base.
aset Perseroan.
PT Sawit Sumbermas Sarana Tbk 137
Page 138
Aset lancar mengalami peningkatan sebesar 13,22% dari Rp5,21 triliun di Current assets increased by 13.22% from IDR5.21 trillion in 2024 to
tahun 2024 menjadi Rp5,90 triliun di tahun 2025. Peningkatan tersebut IDR5.90 trillion in 2025, in line with the addition of assets from the
sejalan dengan bertambahnya aset dari entitas yang diakuisisi. acquired entity.
Aset tidak lancar mengalami kenaikan sebesar 15,38% dari Rp6,66 Non-current assets increased by 15.38% from IDR6.66 trillion in 2024
triliun di tahun 2024 menjadi Rp7,68 triliun di tahun 2025. Kenaikan to IDR7.68 trillion in 2025. This change was mainly influenced by the
aset tidak lancar juga dipengaruhi oleh konsolidasi aset tetap dan aset consolidation of fixed and long-term assets from SML.
jangka panjang dari SML.
Liabilitas Liabilities
Total liabilitas Perseroan tercatat meningkat sebesar 18,44% dari Total liabilities increased by 18.44% from IDR8.99 trillion in 2024 to
Rp8,99 triliun di tahun 2024 menjadi Rp10,64 triliun di tahun 2025. IDR10.64 trillion in 2025. This change was in line with the financing
Peningkatan ini sejalan dengan struktur pembiayaan yang digunakan structure supporting expansion through the acquisition of SML.
dalam mendukung ekspansi melalui akuisisi SML.
Sementara itu, peningkatan liabilitas jangka panjang sebesar 42,36% Non-Current liabilities increased by 42.36% from IDR4.24 trillion
dari Rp4,24 triliun di tahun 2024 menjadi Rp6,03 triliun di tahun 2025 in 2024 to IDR6.03 trillion in 2025, primarily due to higher bank
terutama disebabkan oleh peningkatan pinjaman bank. borrowings.
Liablitas jangka pendek Perseroan tercatat menurun sebesar 2,90% Current liabilities decreased by 2.90% from IDR4.75 trillion in 2024
dari Rp4,75 triliun di tahun 2024, menjadi Rp4,61 triliun di tahun 2025, to IDR4.61 trillion in 2025, reflecting a reduction in short-term
yang mencerminkan penurunan kewajiban jangka pendek Perseroan. obligations.
Ekuitas Equity
Ekuitas Perseroan di tahun 2025 meningkat sebesar 1,98% menjadi The Company’s equity increased by 1.98% to IDR2.94 trillion in 2025
Rp2,94 triliun di tahun 2025 dari Rp2,89 triliun di tahun 2024. from IDR2.89 trillion in 2024. This increase was mainly driven by
Peningkatan ini terutama didorong oleh laba tahun berjalan. profit for the year.
Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Profit and Loss and Other Comprehensive Income
(dalam miliar Rupiah kecuali dinyatakan lain)
(in billion Rupiah, unless otherwise stated)
Kenaikan (Penurunan)
Increase (Decrease)
Uraian 2025 2024*
Selisih
Description (%)
Deviation
(1) (2) (3=1-2) (4=3/2)
Pendapatan dari Kontrak dengan Pelanggan 14.813 10.367 4.446 42,89
Revenue from Contracts with Customers
Beban Pokok Penjualan (9.638) (7.088) (2.550) 35,98
Cost of Goods Sold
Laba Bruto 5.175 3.279 1.896 57,82
Gross Profit
Beban Penjualan (1.464) (905) (559) 61,77
Selling Expenses
Beban Umum dan Administrasi (1.111) (946) (165) 17,44
General and Administrative Expenses
(Kerugian)/Keuntungan atas Nilai Wajar Aset Biologis (111) 130 (241) (185,38)
(Loss) Profit on Fair Value of Biological Assets
Prndapatan lain-lain, Neto 59 127 (68) (53,54)
Other Revenues, Netto
Laba Usaha 2.548 1.766 782 44,28
Operating Profit
Laba Sebelum Pajak Penghasilan Badan 1.927 1.213 714 58,86
Profit Before Income Tax Expenses
Pajak Penghasilan Badan 535 381 154 40,42
Corporate Income Tax
Laba Tahun Berjalan Setelah Efek Penyesuaian Proforma 1.393 832 561 67,43
Profit for The Year After Effect of Proforma Adjustment
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Profit and Loss and Other Comprehensive Income
(dalam miliar Rupiah kecuali dinyatakan lain)
(in billion Rupiah, unless otherwise stated)
Kenaikan (Penurunan)
Increase (Decrease)
Uraian 2025 2024*
Selisih
Description (%)
Deviation
(1) (2) (3=1-2) (4=3/2)
Efek penyesuaian proforma (190) 13 (203) (1.561,54)
Effect of proforma adjustment
Laba Tahun Berjalan Sebelum Efek Penyesuaian Proforma 1.203 845 358 42,37
Profit for The Year Before Effect of Proforma Adjustment
Penghasilan Komprehensif Lain Setelah Pajak 32 64 (32) (50,00)
Other Comprehensive Income, Net of Tax
Laba Komprehensif Tahun Berjalan 1.235 909 326 35,86
Comprehensive Income for the Year
Efek penyesuaian proforma atas penghasilan (rugi) komprehensif lain 0,62 - 0,62 100,00
Effect of proforma adjustment from other comprehensive income (loss)
Total Laba Komprehensif Tahun Berjalan Setelah Penyesuaian Proforma 1.235 909 326 35,86
Total Comprehensive Income for The Year After Proforma Adjustment
Laba Tahun Berjalan diatribusikan kepada:
Profit for the Year Attributable to:
Pemilik entitas Induk 1.161 820 341 41,59
Owners of the Parent Entity
Kepentingan Non-Pengendali 42 25 17 68,00
Non-Controlling Interests
Laba Komprehensif Tahun Berjalan diatribusikan kepada:
Comprehensive Income for the Year Attributable to:
Pemilik Entitas Induk 1.186 878 308 35,08
Owners of the Parent Entity
Kepentingan Non-Pengendali 50 31 19 61,29
Non-Controlling Interests
Laba per saham (nilai penuh) 121,86 86,04 35,82 41,63
Earnings per share (full amount)
*) Disajikan kembali
Restatement
Penjualan Sales
Di tahun 2025, Perseroan berhasil membukukan penjualan sebesar In 2025, the Company recorded sales of IDR14.81 trillion, representing an
Rp14,81 triliun, meningkat sebesar Rp4,45 triliun atau sebesar 42,91% increase of IDR4.45 trillion or 42.91% compared to IDR10.37 trillion in the
dibandingkan tahun sebelumnya yang tercatat sebesar Rp10,37 triliun. previous year. This increase was driven by higher selling prices, increased
Peningkatan ini didorong oleh kenaikan harga jual, peningkatan volume sales volume, and the strengthening of the US Dollar against the Rupiah.
penjualan, serta penguatan nilai tukar Dolar AS terhadap Rupiah.
Beban Pokok Penjualan Cost of Goods Sold
Beban pokok penjualan di tahun 2025 mengalami kenaikan sebesar Cost of goods sold increased by 35.98% to IDR9.64 trillion in 2025 from
35,98% menjadi Rp9,64 triliun dari Rp7,09 triliun di tahun sebelumnya. IDR7.09 trillion in the previous year. This change was mainly driven by
Hal ini dipengaruhi oleh peningkatan biaya bahan baku seiring dengan higher raw material costs in line with increased production volumes
kenaikan volume produksi dan harga komoditas. and commodity prices.
Laba Profit
Laba bruto Perseroan tercatat meningkat sebesar 57,82% menjadi The Company’s gross profit increased by 57.82% to IDR5.18 trillion in 2025
Rp5,18 triliun di tahun 2025, dari Rp3,28 triliun di tahun 2024. from IDR3.28 trillion in 2024.
Sementara itu, laba usaha ikut meningkat sebesar 44,28% dari Rp1,77 Operating profit also increased by 44.28% from IDR1.77 trillion in 2024
triliun di tahun 2024 menjadi Rp2,55 triliun di tahun 2025. to IDR2.55 trillion in 2025.
Peningkatan juga tercatat pada total laba komprehensif tahun berjalan This change resulted total comprehensive income for the year increased
sebesar 35,86% dari Rp0,91 triliun di tahun 2024, menjadi Rp1,24 triliun di by 35.86% from IDR0.91 trillion in 2024 to IDR1.24 trillion in 2025. This
tahun 2025, sehingga mendorong peningkatan laba komprehensif tahun change also affected comprehensive income for the year attributable to
PT Sawit Sumbermas Sarana Tbk 139
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berjalan yang diatribusikan kepada pemilik entitas induk sebesar 35,85% owners of the parent entity, which increased by 35.85% to IDR1.19 trillion
menjadi Rp1,19 triliun di tahun 2025 dari Rp0,87 triliun di tahun 2024. in 2025 from Rp0.87 trillion in 2024.
Sedangkan laba tahun berjalan yang diatribusikan kepada kepentingan Meanwhile, profit for the year attributable to non-controlling interests
non-pengendali mengalami peningkatan sebesar 68,00% dari Rp0,03 increased by 68.00% from IDR0.03 trillion to IDR0.04 trillion.
triliun menjadi Rp0,04 triliun.
Beban Operasional Operating Expenses
Beban operasional Perseroan terdiri dari beban penjualan serta beban Operating expenses, consisting of selling expenses as well as general
umum dan administrasi. Secara keseluruhan beban operasional and administrative expenses, increased by 39.11% from IDR1.85
Perseroan mengalami peningkatan sebesar 39,11% dari Rp1,85 triliun trillion in 2024 to IDR2.58 trillion in 2025. This change was driven by
di tahun 2024 menjadi Rp2,58 triliun yang disebabkan oleh peningkatan higher export levies and export duties on palm oil products.
tarif pungutan ekspor (levy) dan bea keluar produk sawit.
Arus Kas Konsolidasian Consolidated Cash Flows
(Disajikan dalam miliar rupiah kecuali dinyatakan lain
Expressed in billions of rupiah, unless otherwise stated)
Pertumbuhan
Uraian Growth 2025-2023
2025 2024* 2023
Description Nominal
%
Amount
Arus Kas dari Aktivitas Operasi 1.097 993 624 104 10,47
Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi (1.902) 91 1.451 (1.993) (2.190,11)
Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan 494 (1.238) 258 1.732 (139,90)
Cash Flows from Financing Activities
Kenaikan (Penurunan) Neto Kas dan Setara Kas (311) (154) 569 (157) 101,95
Net Increase (Decrease) in Cash and Cash Equivalents
Penyesuaian Arus Kas Merging Bisnis - (12.922) - (12.922) (100,00)
Adjustment of Merging Business Cash Flows
Dampak Neto Perubahan Nilai Tukar atas Kas dan Setara Kas 79 110 0,9 (105) (95,45)
Net Effect of Changes in Exchanges Rates on Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun 1.180 1.237 1.807 (57) (4,61)
Cash and Bank at Beginning of the Year
Kas dan Setara Kas Akhir Tahun 874 1.180 1.237 (306) (25,93)
Cash and Bank at End of the Year
*) Disajikan kembali
Restatement
Kas dan Setara Kas Cash and Cash Equivalents
Nilai kas dan setara kas tercatat mengalami penurunan sebesar 4,61% Cash and cash equivalents decreased by 4.61% to IDR1.18 trillion
menjadi Rp1,18 triliun dari Rp1,24 triliun di tahun 2024. Penurunan from IDR1.24 trillion in 2024. This change was primarily driven by
ini terutama disebabkan oleh pengeluaran belanja modal (capex) capital expenditures for new plant development and increased
untuk pembangunan pabrik baru serta peningkatan investasi pada investment in fixed assets.
aset tetap.
Arus Kas dari Aktivitas Operasi Cash Flows from Operating Activities
Nilai arus kas bersih dari aktivitas operasi meningkat signifikan Net cash flows from operating activities experienced a significant
sebesar 10,47% menjadi Rp1,10 triliun di tahun 2025 dari Rp0,10triliun increase of 10.47% to IDR1.10 trillion in 2025 from IDR0.10 trillion
di tahun 2024, dikarenakan adanya kenaikan penjualan yang in 2024. This change was influenced by higher sales, resulting in
berdampak pada peningkatan penerimaan kas dari pelanggan. increased cash receipts from customers.
Arus Kas yang Diperoleh dari Aktivitas Investasi Cash Flows Obtained from Investing Activities
Sementara itu, arus kas bersih yang diperoleh dari aktivitas investasi Net cash flows obtained from investing activities experienced a
mengalami penurunan signifikan sebesar 2.190,11% dari Rp0,91 triliun significant decrease of 2,190.11% from IDR0.91 trillion in 2024 to
di tahun 2024 menjadi Rp1,90 triliun. Penurunan tersebut terutama IDR1.90 trillion in 2025. This change was mainly driven due to the
disebabkan oleh akuisisi entitas anak baru serta peningkatan acquisition of a new subsidiary and increased purchases of fixed
pembelian aset tetap. assets.
140 Laporan Tahunan 2025 Annual Report
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Arus Kas yang Diperoleh dari (Digunakan untuk) Aktivitas Cash Flows from (Used for) Financing Activities
Pendanaan
Nilai arus kas bersih dari (digunakan untuk) aktivitas pendanaan Net cash flows from (used for) financing activities decreased
mengalami penurunan yang signifikan sebesar 139,90% menjadi significantly by 139.90% to IDR0.49 trillion in 2025 from IDR1.24
Rp0,49 triliun di tahun 2025 dari Rp1,24 triliun di tahun 2024. Hal ini trillion in 2024. This change was primarily influenced by changes
terutama disebabkan oleh perubahan struktur pendanaan, termasuk in the financing structure, including increased bank borrowings to
peningkatan pinjaman bank yang digunakan untuk mendukung support business expansion.
ekspansi usaha.
Kemampuan Membayar Utang dan
Tingkat Kolektibilitas Piutang
Pay Debt Ability and Receivables Collectability
KEMAMPUAN MEMBAYAR UTANG PAY DEBT ABILITY
Perseroan mengukur kemampuan dalam memenuhi kewajiban The Company assesses its ability to meet short-term and long-term
jangka pendek dan jangka panjang melalui rasio likuiditas dan obligations through liquidity and solvency ratios. Liquidity ratios
rasio solvabilitas. Rasio likuiditas menunjukkan kemampuan indicate the Company’s ability to settle short-term obligations,
Perseroan dalam melunasi kewajiban jangka pendek, sedangkan while solvency ratios measure its capacity to meet all outstanding
rasio solvabilitas mengukur kapasitas Perseroan dalam memenuhi liabilities.
seluruh kewajiban yang ada.
Rasio Likuiditas Liquidity Ratios
Perseroan mengukur kemampuan dalam memenuhi kewajiban jangka The Company evaluates its ability to meet short-term obligations
pendek melalui rasio likuiditas, yang terdiri dari: through liquidity ratios, which consist of:
1. Rasio lancar (current ratio) menunjukkan perbandingan antara 1. Current ratio, which measures the proportion of current assets
aset lancar dan liabilitas jangka pendek; serta to short-term liabilities; and
2. Rasio cepat (quick ratio) mencerminkan kekuatan finansial 2. Quick ratio, which reflects the Company’s financial strength by
Perseroan dengan menghitung aset lancar setelah dikurangi measuring current assets excluding inventories against short-
persediaan, kemudian membaginya dengan liabilitas jangka term liabilities.
pendek.
Tabel Rasio Likuiditas
Table of Liquidity Ratio
(Dalam %)
(in %)
Uraian Perubahan
2025 2024*
Description Changes
Rasio Lancar 127,92 109,70 18,22
Current Ratio
Rasio Cepat 107,84 93,00 14,84
Quick Ratio
*) Disajikan kembali
Restatement
PT Sawit Sumbermas Sarana Tbk 141
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Per 31 Desember 2025, rasio lancar dan rasio cepat Perseroan As of 31 December 2025, the Company’s current ratio and quick ratio
masing-masing tercatat sebesar 127,92% dan 107,84%, mengalami were recorded at 127.92% and 107.84%, respectively, representing a
peningkatan dari tahun sebelumnya yang mencatat rasio lancar decrease compared to the previous year’s current ratio of 109.70%
sebesar 109,70% dan rasio cepat sebesar 93,00%. and quick ratio of 93.00%.
Berdasarkan nilai tersebut, likuiditas Perseroan tetap dalam Based on these figures, the Company’s liquidity remained at
kategori cukup baik, karena rasio lancar masih berada di atas 100%, a satisfactory level, as reflected by the current ratio remaining
menunjukkan kemampuan Perseroan dalam memenuhi kewajiban above 100%, indicating the Company’s ability to meet its short-
jangka pendeknya. term obligations.
Rasio Solvabilitas Solvency Ratios
Perseroan menggunakan rasio solvabilitas untuk mengukur The Company uses solvency ratios to assess its ability to meet both
kemampuan dalam memenuhi kewajiban jangka pendek maupun short-term and long-term obligations. These ratios include:
jangka panjang. Rasio ini mencakup:
1. Rasio utang berbunga terhadap ekuitas, yang menunjukkan 1. Interest-bearing debt to equity ratio, which reflects the
tingkat ketergantungan terhadap pendanaan berbasis utang; Company’s reliance on debt-based financing; and
serta
2. Rasio liabilitas terhadap total aset, yang mencerminkan proporsi 2. Liabilities to total assets ratio, which indicates the proportion
aset yang didanai oleh liabilitas. of assets financed by liabilities.
Tabel Rasio Solvabilitas
Table of Solvency Ratio
(Dalam x )
(in x)
Uraian Perubahan
2025 2024*
Description Changes
Rasio Jumlah Liabilitas terhadap Ekuitas 3,62 3,12 0,03
Debt to Equity Ratio
Rasio Jumlah Liabilitas terhadap Aset 0,78 0,76 0,50
Debt to Asset Ratio
Rasio Utang Berbunga terhadap Ekuitas 2,43 2,11 0,32
Interest-bearing Debt to Equity Ratio
Rasio Ekuitas terhadap Jumlah Aset 0,22 0,24 (0,02)
Equity to Asset Ratio
*) Disajikan kembali
Restatement
Berdasarkan rasio solvabilitas yang tercantum dalam tabel, Based on the solvency ratios presented in the table, the Company’s
kemampuan Perseroan dalam memenuhi kewajiban jangka panjang ability to meet its long-term obligations remains within a satisfactory
tetap berada dalam kategori cukup baik, mengingat hutang masih range, as its liabilities continue to be supported by the assets it owns.
dapat ditutupi oleh aset yang dimiliki.
Tingkat Kolektibilitas Piutang Receivables Collectability Rate
Kolektibilitas piutang mencerminkan kemampuan Perseroan Receivables collectability reflects the Company’s ability to effectively
dalam menagih piutang secara efektif. Semakin pendek periode collect outstanding receivables. A shorter collection period indicates
penagihan, semakin tinggi efisiensi Perseroan dalam mengumpulkan greater efficiency in managing and collecting receivables.
piutangnya.
Kenaikan (Penurunan)
2025 2024* Increase (Decrease)
(hari) (hari)
days days Selisih
(%)
Deviation
Kolektibilitas Piutang 17 19 (2) (10,53)
Receivable Collectability
*) Disajikan kembali
Restatement
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Struktur Modal dan Kebijakan
Manajemen atas Struktur Modal
Capital Structure and Management Policy
on Capital Structure
STRUKTUR MODAL CAPITAL STRUCTURE
Perseroan mengelola struktur permodalan untuk memastikan The Company manages its capital structure to ensure optimal
kelangsungan bisnis yang optimal, mempertahankan kinerja positif, business continuity, sustain positive performance, and deliver
serta memberikan imbal hasil maksimal bagi Pemegang Saham. maximum returns to Shareholders. The Company continuously
Perseroan juga terus menyesuaikan strategi permodalan dengan adjusts its capital strategy in response to changes in economic
perubahan kondisi ekonomi dan industri. Struktur modal Perseroan conditions and industry dynamics. The Company’s capital structure
didukung oleh kas dan setara kas, simpanan dalam bentuk deposito is supported by cash and cash equivalents, time deposits, bank
berjangka, utang bank, serta ekuitas. loans, and equity.
Pada tahun 2025, rasio utang bersih terhadap ekuitas tercatat In 2025, the net debt-to-equity ratio was recorded at 3.32 times,
sebesar 3,32 kali, dibandingkan dengan 2,71 kali pada tahun compared to 2.71 times in the previous year. This ratio indicates
sebelumnya. Rasio ini menunjukkan bahwa jumlah utang dan ekuitas that the Company’s debt and equity position remains within a safe
Perseroan masih berada dalam batas yang aman dan terkendali. and manageable range.
KEBIJAKAN MANAJEMEN STRUKTUR MODAL CAPITAL STRUCTURE MANAGEMENT POLICY
Perseroan mengelola struktur permodalan dengan tujuan utama The Company manages its capital structure with the primary
untuk mempertahankan rasio modal yang sehat, mendukung objective of maintaining a healthy capital ratio, supporting business
pertumbuhan bisnis, serta memaksimalkan nilai bagi Pemegang growth, and maximising shareholder value. In addition to ensuring
Saham. Selain menjaga kelangsungan usaha, Perseroan juga business sustainability, the Company also seeks to optimise
berupaya mengoptimalkan struktur permodalan guna meminimalkan its capital structure to minimise the cost of capital and create
biaya permodalan dan memberikan manfaat yang berkelanjutan bagi sustainable value for all stakeholders.
seluruh pemangku kepentingan.
DASAR PEMILIHAN KEBIJAKAN BASIS FOR CAPITAL STRUCTURE POLICY
ATAS STRUKTUR MODAL
Kebijakan manajemen struktur modal bertujuan untuk memastikan The capital structure management policy is designed to ensure
kelangsungan usaha serta memaksimalkan keuntungan Pemegang business continuity and maximise shareholder value through an
Saham melalui optimalisasi komposisi utang dan ekuitas. Dengan optimal balance between debt and equity. Through this policy, the
kebijakan ini, Perseroan diharapkan dapat memberikan imbal hasil Company aims to provide optimal returns to Shareholders while
yang optimal bagi Pemegang Saham serta manfaat bagi pemangku delivering benefits to other stakeholders. Furthermore, this policy is
kepentingan lainnya. Selain itu, kebijakan ini juga dirancang untuk intended to maintain an optimal capital structure, thereby reducing
mempertahankan struktur permodalan yang optimal, sehingga dapat the cost of capital and enhancing financial efficiency.
mengurangi biaya modal dan meningkatkan efisiensi keuangan
Perseroan.
PT Sawit Sumbermas Sarana Tbk 143
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Ikatan yang Material untuk Investasi Barang Modal
Material Commitments for Capital Expenditure
Berdasarkan Peraturan Otoritas Jasa Keuangan (POJK) No. 17/ Based on Financial Services Authority Regulation (POJK) No. 17/
POJK.04/2020 tentang Transaksi Material dan Perubahan Kegiatan POJK.04/2020 concerning Material Transactions and Changes
Usaha, Pasal 3 ayat (1) menyebutkan bahwa suatu transaksi in Business Activities, Article 3 paragraph (1) stipulates that a
dikategorikan sebagai transaksi material apabila nilai transaksi transaction is classified as material if its value equals or exceeds
sama dengan 20% atau lebih dari ekuitas Perusahaan Terbuka. 20% of the equity of a Public Company.
Pada tahun 2025, Perseroan tidak memiliki ikatan material yang As of 2025, the Company did not have any material commitments
signifikan terkait investasi barang modal yang belum direalisasikan related to capital expenditures that remained outstanding as of
pada tanggal pelaporan. Seluruh investasi aset tetap yang dilakukan the reporting date. All capital investments have been realized in
telah direalisasikan sesuai dengan rencana investasi Perseroan, dan accordance with the Company’s investment plans, and there were
tidak terdapat komitmen kontraktual material yang memerlukan no material contractual commitments requiring further disclosure
pengungkapan lebih lanjut dalam laporan keuangan. in the financial statements.
Realisasi Investasi Barang Modal
Capital Expenditure Realisation
Perseroan melakukan investasi barang modal baru untuk mendukung The Company undertook capital expenditure investments to support
kinerja operasional Perseroan. Rincian realisasi investasi barang its operational performance. Details of the capital expenditure
modal Perseroan disajikan sebagai berikut. realisation are presented as follows.
(dalam miliar Rupiah kecuali dinyatakan lain)
(in billion Rupiah, unless otherwise stated)
Kenaikan (Penurunan)
Increase (Decrease)
Uraian 2025 2024*
Selisih
Description (%)
Deviation
(1) (2) (3=1-2) (4=3/2)
Prasarana 2 2 0 0
Infrastructures
Tanah 2 13 (11) (85)
Land
Bangunan 14 4 10 250
Buildings
Mesin dan peralatan 68 50 18 36
Machinery and equipment
Kendaraan dan Alat Berat 10 6 4 67
Vehicles and Heavy Equipment
Perabotan dan peralatan 8 16 (8) (50)
Furniture and fixtures
Tanaman menghasilkan 3 0 3 100
Mature plantations
Tanaman belum menghasilkan 11 15 (4) (27)
Immature plantations
Aset dalam penyelesaian 439 263 176 67
Construction in progress
Total 557 369 188 51
*) Disajikan kembali
Restatement
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Perbandingan antara Target dengan Realisasi
Comparison between Targets and Realisation
Perseroan telah menetapkan sejumlah target yang hendak dicapai The Company has established several targets to be achieved under
dalam Rencana Kerja dan Anggaran Tahunan (RKAT) 2025. Adapun the 2025 Annual Work Plan and Budget (RKAT). A comparison
perbandingan pencapaian beberapa target yang ditetapkan between the targets set in the 2025 RKAT and the actual performance
berdasarkan RKAT Tahun 2025 dengan realisasi tahun buku adalah achieved during the financial year is presented as follows:
sebagai berikut:
KEUANGAN FINANCE
(dalam miliar Rupiah kecuali dinyatakan lain)
(in billion Rupiah, unless otherwise stated)
Pencapaian Proyeksi 2026
Proyeksi 2026
2025 Realisasi 2025 terhadap
Proyeksi 2026 terhadap Target
Terhadap Target Realisasi 2025
Uraian 2026 2025
2025 Projection
Description Projection Projection 2026
Target Realisasi 2025 Realization 2026 to 2025
to 2025 Target
Target Realization to 2025 Target Realization
(%)
(%) (%)
Pendapatan 15.623 14.813 94,82 24.114 162,79 154,35
Revenues
Beban Pokok Pendapatan 10.701 (9.638) 90,07 (17.269) 179,18 (161,38)
Cost of Revenues
Laba Bruto 4.756 5.175 105,14 6.845 132,27 143,92
Gross Profil
Laba Usaha 2.424 2.548 105,12 2.961 116,21 122,15
Operating Profit
Laba Tahun Berjalan Setelah 1.444 1.393 97,82 1.733 125,30 119,97
Efek Penyesuaian Proforma
Profit for The Year After Effect of
Proforma Adjustment
EBITDA 2.741 2.935 105,99 3.621 123,37 130,77
Struktur Modal
Capital Structure
Total Aset
12.073 13.584 112,52 13.413 98,74 111,10
Total Assets
Total Liabilitas
7.721 10.643 137,84 9.202 86,46 119,18
Total Liabilities
Total Ekuitas
4.352 2.941 67,58 4.211 143,18 96,76
Total Equity
PT Sawit Sumbermas Sarana Tbk 145
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OPERASIONAL OPERATIONAL
Dalam MT | In MT
Pencapaian Proyeksi 2026
Proyeksi 2026
2025 Realisasi 2025 terhadap
terhadap Target
Terhadap Target Proyeksi 2026 Realisasi 2025
Uraian 2025
2025 2026 Projection 2026 Projection
Description 2026 Projection
Realisasi 2025 Realization (Rp | IDR) to 2025
Target to 2025 Target
Realization to 2025 Target Realization
(%)
(%) (%)
Produksi
Production
Segmen Perkebunan
Plantation Segment
Tandan Buah Segar dari 1.684.977 1.628.452 96,65 2.010.098 123,44 119,30
Perkebunan Inti
Fresh Fruit Brunch from
Nucleus Estate
Minyak Kelapa Sawit 628.938 527.052 83,94 733.413 146,74 122,97
Crude Palm Oil
Inti Sawit 124.053 104.130 83,80 145.545 139,77 117,32
Palm Kernel
Minyak Inti Sawit 25.800 15.379 59,61 25.926 168,58 100,49
Palm Kernel Oil
Jumlah 778.791 646.561 83,02 94.885 146,14 121,33
Total
Segmen Minyak Nabati
Edible Oil Segment
RBDPO 807.500 569.213 70,49 1.112.190 195,39 137,73
PFAD 38.250 21.913 57,29 47.582 217,14 124,40
Palm Olein 655.690 467.934 71,37 903.098 193,00 137,73
Palm Stearin 151.810 101.221 66,68 209.092 206,57 137,73
Minyak Inti Sawit 58.480 28.998 49,59 58.480 201,67 100,00
Palm Kernel Oil
Palm Kernel Expeller 72.080 37.506 52,03 73.440 195,81 101,89
Lain-lain 3.377 4.544 134,54 75.597 1.663,76 2.238,50
Others
Penjualan
Sales
Segmen Perkebunan
Plantation Segment
Tandan Buah Segar N/A 15.371 N/A N/A N/A N/A
Fresh Fruit Brunch
Minyak Kelapa Sawit N/A 7.526 N/A N/A N/A N/A
Crude Palm Oil
Inti Sawit 14.190 25.875 182,35 N/A N/A 605,67
Palm Kernel
Minyak Inti Sawit 25.800 14.260 55,27 25.926 181,81 100,49
Palm Kernel Oil
146 Laporan Tahunan 2025 Annual Report
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Management Discussion & Analysis
Dalam MT | In MT
Pencapaian Proyeksi 2026
Proyeksi 2026
2025 Realisasi 2025 terhadap
terhadap Target
Terhadap Target Proyeksi 2026 Realisasi 2025
Uraian 2025
2025 2026 Projection 2026 Projection
Description 2026 Projection
Realisasi 2025 Realization (Rp | IDR) to 2025
Target to 2025 Target
Realization to 2025 Target Realization
(%)
(%) (%)
Segmen Minyak Nabati
Edible Oil Segment
Minyak Kelapa Sawit N/A 171.014 N/A 177.000 103,50 N/A
Crude Palm Oil
Minyak Inti Sawit 45.000 30.633 68,07 54.480 177,85 121,07
Palm Kernel Oil
RBDPO N/A 9.992 N/A N/A N/A N/A
PFAD 70.500 17.688 25,09 51.700 292,29 73,33
Palm Olein 678.100 471.293 69,50 833.543 176,86 122,92
Palm Stearin 172.000 109.919 63,91 209.092 190,22 121,57
Palm Kernel Expeller 75.000 45.763 61,02 73.440 160,48 97,92
Lain-lain 46.018 9.853 21,41 69.775 708,16 151,63
Others
Target Kebijakan Dividen Target of Dividend Policy
Kebijakan dividen ke depan mengacu pada Keputusan Rapat The dividend policy moving forward will be based on resolutions
Umum Pemegang Saham (RUPS) yang didasarkan pada peraturan made by the General Meeting of Shareholders (GMS), in compliance
perundang-undangan yang berlaku. with laws and regulations.
Informasi dan Fakta Material yang Terjadi Material Information and Facts That Occurred
Setelah Tanggal Laporan Akuntan After the Date of the Accountant’s Report
Sampai dengan tanggal laporan auditor independen, Perseroan tidak Up to the date of the independent auditor’s report, the Company
memiliki informasi atau fakta material yang terjadi setelah tanggal did not have any material information or events occurring after the
pelaporan yang dapat memengaruhi kondisi keuangan maupun hasil reporting date that would significantly affect its financial condition
usaha Perseroan secara signifikan. Dengan demikian, tidak terdapat or results of operations. Accordingly, there were no subsequent
peristiwa setelah tanggal pelaporan yang perlu diungkapkan dalam events requiring disclosure in the financial statements.
laporan keuangan ini.
PT Sawit Sumbermas Sarana Tbk 147
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Tinjauan Keuangan Lainnya
Other Financial Reviews
KEBIJAKAN DIVIDEN DAN PEMBAGIANNYA DIVIDEND POLICY AND DISTRIBUTION
Perseroan memiliki kebijakan untuk membagikan dividen tunai The Company has adopted a policy to distribute cash dividends to
kepada para pemegang saham sebesar 30% dari laba tahun shareholders amounting to 30% of consolidated profit for the year
berjalan konsolidasian (setelah dikurangi porsi laba tahun berjalan (after deducting the portion of profit attributable to non-controlling
yang dapat diatribusikan kepada kepentingan non pengendali), interests), as part of its commitment to deliver value to shareholders
sebagai komitmen Perseroan untuk memberikan manfaat bagi for their investment. Through dividend distribution, the Company
pemegang saham atas investasi yang diberikan. Melalui pembagian demonstrates its ability to manage its business sustainably, maintain
dividen, Perseroan menunjukkan kemampuannya dalam mengelola profitability, and provide optimal returns to shareholders.
bisnis secara berkelanjutan, mempertahankan profitabilitas dan
membagikan imbalan yang optimal bagi pemegang saham.
Pembagian dividen dilakukan dengan mempertimbangkan Dividend distribution is carried out by taking into account the
peningkatan maupun pencapaian finansial Perseroan tahun berjalan, Company’s financial performance and achievements in the
serta wajib memperoleh persetujuan dari Rapat Umum Pemegang current year, and must obtain approval from the General Meeting
Saham (RUPS). Setelah persetujuan diberikan, Perseroan berhak of Shareholders (GMS). Upon receiving such approval, the Company
melaksanakan distribusi dividen sesuai dengan ketentuan peraturan is entitled to distribute dividends in accordance with the prevailing
perundang-undangan yang berlaku. laws and regulations.
PEMBAGIAN DIVIDEN DALAM 2 DIVIDEND DISTRIBUTION IN THE
(DUA) TAHUN TERAKHIR LAST 2 (TWO) YEARS
Sesuai dengan Akta Berita Acara RUPST yang dibuat oleh Notaris In accordance with the Deed of Minutes of the Annual General
Jimmy Tanal, SH, M.Kn., No. 87 tanggal 21 April 2025, para pemegang Meeting of Shareholders (AGMS) drawn up by Notary Jimmy Tanal,
saham menyetujui penggunaan laba bersih Perseroan untuk tahun S.H., M.Kn., No. 87 dated 21 April 2025, the shareholders approved
buku yang berakhir pada tanggal 31 Desember 2024 sebesar the allocation of the Company’s net profit for the financial year
Rp.819.533.675.000,- (delapan ratus sembilan belas miliar lima ratus ended 31 December 2024 amounting to IDR819,533,675,000 (eight
tiga puluh tiga juta enam ratus tujuh puluh lima ribu Rupiah) untuk hundred nineteen billion five hundred thirty-three million six hundred
digunakan sebagai berikut: seventy-five thousand Rupiah) to be appropriated as follows:
1. Sebesar Rp.450.000.000.000,- (empat ratus lima puluh miliar 1. An amount of IDR450,000,000,000,- (four hundred fifty billion
Rupiah) atau sejumlah Rp.47,24 (empat puluh tujuh koma dua Rupiah) or an amount of IDR47.24 (forty seven point two four
empat Rupiah) per saham atau 54,91% (lima puluh empat Rupiah) per share or 54.91% (fifty four point nine one percent)
koma sembilan satu persen) dari Laba Tahun Berjalan Yang of Attributable Profit for the Year, distributed as dividends
Diatribusikan, didistribusikan sebagai dividen kepada pemegang to shareholders proportionally according to the percentage
saham secara proporsional sesuai persentase kepemilikan of their share ownership. This dividend will be distributed to
sahamnya. Adapun dividen ini akan didistribusikan kepada shareholders on May 21, 2025, in accordance with the provisions
pemegang saham pada tanggal 21 Mei 2025, sesuai dengan of the Company’s Articles of Association and the Capital Market
ketentuan dalam Anggaran Dasar Perseroan dan Peraturan Regulations.
Pasar Modal.
2. Berdasarkan ketentuan yang berlaku di pasar modal, yang berhak 2. Based on the provisions applicable in the capital market, those
atas dividen tunai adalah pemegang saham yang namanya entitled to cash dividends are shareholders whose names are
tercatat dalam Daftar Pemegang Saham pada tanggal 2 Mei registered in the Register of Shareholders on May 2, 2025 at
2025 pukul 16.00 Waktu Indonesia Barat. Adapun pembayaran 16.00 Western Indonesia Time. Meanwhile, the cash dividend
dividen tunai akan dilakukan pada tanggal 21 Mei 2025. payment will be made on May 21, 2025.
3. Sisa dari laba bersih Perseroan yaitu sebesar Rp.369.533.675.000,- 3. The remainder of the Company’s net profit, which is IDR
(tiga ratus enam puluh sembilan miliar lima ratus tiga puluh tiga 369,533,675,000 (three hundred sixty-nine billion five hundred
juta enam ratus tujuh puluh lima ribu Rupiah) atau 45,09% (empat thirty-three million six hundred seventy-five thousand Rupiah)
puluh lima koma nol sembilan persen) dari Laba Tahun Berjalan or 45.09% (forty-five point zero nine percent) of the Attributable
Yang Diatribusikan akan dimasukan sebagai cadangan lainnya Profit for the Current Year will be included as other reserves
yang akan menambah saldo laba ditahan. which will increase the retained earnings balance.
Perseroan telah merealisasikan keputusan RUPS tersebut melalui The Company has realized the GMS resolution by distributing Cash
pembagian Dividen Tunai yang dilakukan pada 21 Mei 2025. Dividends on May 21, 2025.
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Tabel Pembagian Dividen 2024-2025
Table of Dividend Distribution 2024-2025
2025 2024
Uraian
(Untuk Tahun Buku 2024) (Untuk Tahun Buku 2023)
Description
(for the 2025 Financial Year) (for the 2024 Financial Year)
Dividen kas yang dibagikan 450.000.000.000
Cash dividend distributed
Dividen per lembar saham 47,24
Dividend per share Tidak dibagikan dalam bentuk dividen tunai
karena dialokasikan sebagai cadangan lainnya
Rasio pembagian Dividen 54,91% yang akan menambah saldo laba ditahan.
Dividend Distribution Ratio Not distributed as cash dividends as it was
allocated as other reserves to increase retained
Tanggal pengumuman 21 April 2025 earnings.
Announcement Date April 21, 2025
Tanggal Pembayaran 21 Mei 2025
Payment Date May 21, 2025
REALISASI PENGGUNAAN DANA REALIZATION OF USE OF PROCEEDS
HASIL PENAWARAN UMUM FROM PUBLIC OFFERING
Perseroan melakukan penawaran saham perdana umum pada tahun The Company conducted its Initial Public Offering (IPO) in 2013 and
2013 dan berhasil meraih dana bersih sebesar Rp982,2 miliar. Dana successfully raised net proceeds amounting to IDR982.2 billion. The
tersebut telah digunakan seluruhnya oleh Perseroan dan telah proceeds have been fully utilised by the Company and reported to
dilaporkan ke regulator sehingga informasi tersebut tidak dapat the relevant regulator; therefore, detailed information on the use
disajikan di laporan ini. of proceeds is not presented in this report.
Informasi Material Mengenai Investasi, Ekspansi,
Divestasi, Penggabungan Usaha, Akuisisi,
dan/atau Restrukturisasi Utang/Modal
Material Information Regarding Investment,
Expansion, Divestment, Merger, Acquisition,
and/or Debt/Capital Restructuring
Pada tahun 2025, Perseroan melakukan aksi korporasi berupa In 2025, the Company undertook a corporate action in the form
akuisisi (ekspansi) PT Sawit Mandiri Lestari (SML) senilai sekitar of an acquisition (expansion) of PT Sawit Mandiri Lestari (SML)
Rp1,6 triliun. Aksi korporasi ini memberikan kendali mayoritas valued at approximately IDR1.6 trillion. This corporate action granted
kepada Perseroan atas SML Selain itu, Perseroan juga melakukan the Company majority control over SML. In addition, the Company
restrukturisasi pendanaan/modal dengan memperoleh fasilitas carried out capital/financing restructuring through the acquisition
kredit sindikasi hingga ±Rp5,2 triliun. Langkah refinancing ini of syndicated credit facilities of up to approximately IDR5.2 trillion.
dilakukan untuk memperoleh struktur pembiayaan yang lebih efisien This refinancing initiative was undertaken to obtain a more efficient
dan selaras dengan strategi jangka panjang Perseroan. financing structure aligned with the Company’s long-term strategy.
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Informasi Transaksi Material yang Mengandung
Benturan Kepentingan dan/atau Transaksi
dengan Pihak Afiliasi/Pihak Berelasi
Information on Material Transactions Containing Conflicts of
Interest and/or Transactions with Affiliated Parties/Related Parties
INFORMASI TRANSAKSI MATERIAL YANG INFORMATION ON MATERIAL TRANSACTIONS
MENGANDUNG BENTURAN KEPENTINGAN CONTAINING CONFLICT OF INTEREST
Sepanjang tahun 2025, Perseroan melakukan transaksi material Throughout 2025, the Company carried out a material transaction
berupa akuisisi PT Sawit Mandiri Lestari yang juga dikategorikan in the form of the acquisition of PT Sawit Mandiri Lestari, which was
sebagai transaksi afiliasi. Namun demikian, transaksi tersebut tidak also classified as an affiliated transaction. However, the transaction
mengandung benturan kepentingan sebagaimana dimaksud dalam did not involve any conflict of interest as defined under the prevailing
ketentuan peraturan perundang-undangan yang berlaku. laws and regulations.
INFORMASI DENGAN PIHAK AFILIASI INFORMATION ON AFFILIATED PARTIES
Pada tahun 2025, Perseroan melakukan transaksi afiliasi sehubungan In 2025, the Company conducted an affiliated transaction in
dengan akuisisi PT Sawit Mandiri Lestari. Transaksi ini dilakukan connection with the acquisition of PT Sawit Mandiri Lestari. The
sesuai dengan ketentuan peraturan perundang-undangan yang transaction was carried out in accordance with the applicable
berlaku, termasuk ketentuan mengenai transaksi afiliasi dan laws and regulations, including provisions governing affiliated and
transaksi material. material transactions.
INFORMASI TRANSAKSI DENGAN INFORMATION ON RELATED
PIHAK BERELASI PARTY TRANSACTIONS
Informasi terkait transaksi dengan pihak-pihak berelasi, sifat Information regarding transactions with related parties, including the
hubungan, serta jenis transaksi yang dilakukan Perseroan dengan nature of the relationships and the types of transactions conducted
pihak-pihak berelasi by the Company with such parties, is presented in the following
section.
Kebijakan tentang Pihak Berelasi Policy on Related Parties
Perseroan mendefinisikan pihak berelasi didefinisikan sebagai The Company defines related parties as follows:
berikut:
1. Orang atau anggota keluarga terdekat mempunyai relasi dengan 1. A person or an immediate family member has a relationship
Kelompok Usaha jika orang tersebut: with the Business Group if the person:
a. Memiliki pengendalian atau pengendalian bersama a. Has control or joint control of the Company;
Perseroan; b. Has significant influence over the Company; or
b. Memiliki pengaruh signifikan atas Perseroan; atau c. Key management personnel of the Company or the parent
c. Personil manajemen kunci Perseroan atau entitas induk entity of the Company.
Perseroan.
2. Suatu entitas berelasi dengan Perseroan jika memenuhi salah 2. An entity is related to the Company if it fulfills one of the
satu hal berikut: following:
a. Entitas dan Perseroan adalah anggota dari Kelompok Usaha a. The Entity and the Company are members of the same
yang sama (artinya entitas induk, entitas anak, dan entitas Business Group (meaning that the parent entity, subsidiary
anak berikutnya terkait dengan entitas lain). and subsequent subsidiaries are related to other entities).
b. Satu entitas adalah entitas asosiasi atau ventura bersama b. One entity is an associate or joint venture of the other entity
dari entitas lain (atau entitas asosiasi atau ventura bersama (or an associate or joint venture of a member of a Business
yang merupakan anggota suatu Kelompok Usaha, yang mana Group, of which the other entity is a member).
entitas lain tersebut adalah anggotanya).
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c. Kedua entitas tersebut adalah ventura bersama dari pihak c. The two entities are joint ventures of the same third party.
ketiga yang sama.
d. Satu entitas adalah ventura bersama dari entitas ketiga dan d. One entity is a joint venture of the third entity and the other
entitas yang lain adalah entitas asosiasi dari entitas ketiga. entity is an associate of the third entity.
e. Entitas tersebut adalah suatu program imbalan pascakerja e. The entity is a post-employment benefit plan for employee
untuk imbalan kerja dari salah satu entitas pelapor atau benefits from a reporting entity or an entity related to
entitas yang terkait dengan entitas pelapor. Jika entitas the reporting entity. If the reporting entity is the entity
pelapor adalah entitas yang menyelenggarakan program administering the program, then the sponsoring entity is
tersebut, maka entitas sponsor juga berelasi dengan entitas also related to the reporting entity.
pelapor.
f. Entitas yang dikendalikan atau dikendalikan bersama oleh f. Entity that is controlled or jointly controlled by the person
orang yang diidentifikasikan dalam huruf (a). identified in letter (a).
g. Orang yang diidentifikasi dalam huruf (a) (i) memiliki g. The person identified in (a) (i) has significant influence over
pengaruh signifikan atas entitas atau personil manajemen the entity or is a key management personnel of the entity
kunci entitas (atau entitas induk dari entitas). (or the parent of the entity).
Transaksi tersebut dilakukan berdasarkan persyaratan yang disetujui The transaction is carried out based on terms agreed by both parties.
oleh kedua belah pihak.
NAMA PIHAK BERTRANSAKSI DAN NAME OF TRANSACTION PARTY
SIFAT HUBUNGAN AFILIASI AND NATURE OF AFFILIATION
Tabel di bawah ini mengungkapkan pihak-pihak yang berelasi dan The following table reveals the related parties and the nature of
sifat hubungan serta sifat transaksi untuk periode tahun buku 2025: the relationship and the nature of the transactions for the fiscal
year 2025:
Pengungkapan Pihak Berelasi
Disclosure of Related Parties
Pihak yang Berelasi Sifat Hubungan Sifat Transaksi
Related Party Nature of Relationship Nature of Transaction
PT Citra Borneo Indah (CBI) Entitas Induk Penjualan dan pembelian komoditas, penjualan
Parent entity dan pembelian barang non-komoditas, pinjaman,
hasa research, pendapatan keuangan, dan sewa.
Sales and purchase of commodities, sales and
purchases of non-commodity goods, loans,
research services, finance income, and rental.
Bapak Abdul Rasyid AS Hubungan keluarga dengan penerima manfaat Sewa tanah
Grup. Land Rental
Family relationships with the Group’s
beneficiaries.
Borneo Agri Resources Industries Pte Ltd (BARI) Entitas yang didirikan oleh penerima manfaat Penjualan komoditas
Perseroan. Sales of commodity.
Entity which was established by the beneficial
owner of the corporation.
PT Borneo Sawit Gemilang (BSG) Entitas yang dimiliki oleh salah satu pemegang Penjualan komodtas, pembelian barang non-
saham. komoditas, dan jasa asistensi.
Entity which owned by one of the shareholders. Sales of commodities, sales of non-commodity
goods, and assistance services.
PT Citra Borneo Global Feeds (CBGF) Penjualan komoditas
Sales of commodity.
PT Natai Sawit Perkasa (NSP) Pembelian barang non-komoditas, penjualan
barang non-komoditas, dan jasa asistensi.
Purchases of commodities, sales of non-
commodity goods, and assistance services.
PT Pelayaran Lingga Marintama (LM) Jasa pengangkutan dan pengiriman
Handling and freight expense
PT Pelayaran Senggora (PS) Jasa pengangkutan dan pengiriman
Handling and freight expense
PT Sawit Sumbermas Sarana Tbk 151
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Pengungkapan Pihak Berelasi
Disclosure of Related Parties
Pihak yang Berelasi Sifat Hubungan Sifat Transaksi
Related Party Nature of Relationship Nature of Transaction
PT Pesona Citra Propertindo (PCP) Sewa kantor
Office rental
PT Sulung Ranch (SR Pembelian barang non komoditas, pendapatan
keuangan, sewa lahan, dan jasa penanganan.
Sales of non-commodities, finance income and
handling expense.
PT Surya Borneo Industri (SBI) Penjualan barang non-komoditas, pendapatan
keuangan, sewa lahan, dan jasa penanganan.
Sales of non-commodities, finance income and
handling expense.
PT Bank Perkreditan Rakyat Lingga Sejahtera Pihak berelasi lainnya Kas dan setara kas, deposito berjangka, pinjaman,
(BPRLS) Other related party beban bunga dan sewa.
Cash and cash equivalents, time deposits, loan,
interest expense, and rental
PT Sepalar Yasa Kartika (SYK) Penjualan barang komoditas dan jasa asistensi
Sales of commodity and assistance service.
PT Mandiri Indah Lestari (“MIL”) Penjamin
Guarantor
Dalam kegiatan usaha normal, Kelompok Usaha Perseroan In normal business activities, the Company’s Business Group enters
mengadakan transaksi penjualan, pembelian, dan transaksi into sales, purchases and other financial transactions with related
keuangan lainnya dengan pihak berelasi, yang dilakukan dengan parties, which are carried out under the terms and conditions agreed
syarat dan kondisi yang disepakati oleh para pihak. Tentang saldo upon by the parties. The significant balances and transactions with
dan transaksi yang signifikan dengan pihak-pihak berelasi yang related parties recorded by SSMS are presented in the Consolidated
dibukukan SSMS dapat dilihat pada Laporan Keuangan Konsolidasian Financial Statements as of December 31, 2023 in note No. 34 to the
pada 31 Desember 2025 pada catatan No. 34 Laporan Keuangan Company’s Consolidated Financial Statements.
Konsolidasian Perseroan.
Penjelasan Mengenai Kewajaran Transaksi Fairness of the Transaction
Kewajaran seluruh transaksi yang dilakukan Perseroan dengan The fairness of all transactions carried out by the Company with
Pihak-pihak Berelasi/Berafiliasi telah diungkapkan pada laporan Related/Affiliated Parties has been disclosed in the financial
keuangan, dan telah sesuai dengan standar PSAK 7 (revisi 2014) statements, and complies with PSAK 7 (revised 2014) standard
tentang “Pengungkapan Pihak-pihak Berelasi” yang mensyaratkan concerning “Disclosure of related parties” which requires disclosure
pengungkapan hubungan, transaksi dan saldo pihak-pihak berelasi, of relationships, transactions and balances of related parties,
termasuk komitmen, dalam laporan keuangan.. Semua transaksi including commitments, in the financial statements. All transactions
dengan pihak yang berelasi, dilakukan dengan persyaratan, tingkat with related parties are carried out under normal terms, price levels
harga, dan kondisi normal sebagaimana yang dilakukan dengan pihak and conditions as those conducted with third parties and have been
ketiga dan telah diungkapkan dalam laporan keuangan. disclosed in the financial statements.
Kebijakan Perusahaan Terkait Mekanisme Company Policy Regarding Review Mechanism
Review atas Transaksi dan Pemenuhan of Transactions and Compliance with
Peraturan dan Ketentuan Terkait Related Regulations and Provisions
Dalam rangka melindungi kepentingan pemegang saham dan In order to protect the interests of shareholders and stakeholders, in
stakeholder, maka dalam menjalankan kegiatannya, Perseroan carrying out its activities, the Company is subject to policies in terms
tunduk pada ketentuan menerapkan kebijakan dalam hal mekanisme of review mechanisms for affiliated/related party transactions, which
review atas transaksi afiliasi/pihak berelasi, yang berpedoman pada refer to laws and regulations including PSAK, OJK Regulation No. 42/
peraturan perundang-undangan antara lain PSAK, Peraturan OJK POJK.04/2020 concerning Affiliated Transactions and Transactions
No. 42/POJK.04/2020 tentang Transaksi Afiliasi dan Transaksi with Conflicts of Interest (“POJK 42”).
Benturan Kepentingan (“POJK 42”).
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Berdasarkan POJK 42, Transaksi Afiliasi didefinisikan sebagai Based on POJK 42, Affiliated Transactions are defined as any
setiap aktivitas dan/atau transaksi yang dilakukan oleh perusahaan activities and/or transactions carried out by a public company or a
terbuka atau perusahaan terkendali dengan Afiliasi dari perusahaan controlled company with Affiliates of a public company or Affiliates
terbuka atau Afiliasi dari anggota Direksi, anggota Dewan Komisaris, of members of the Board of Directors, members of the Board of
Pemegang Saham Utama, atau Pengendali, termasuk setiap aktivitas Commissioners, Majority or Controlling Shareholders, includes any
dan/atau transaksi yang dilakukan oleh perusahaan terbuka atau activity or transaction carried out by a public company or a controlled
perusahaan terkendali untuk kepentingan Afiliasi dari perusahaan company for the public Company’s affiliate interest or an affiliate
terbuka atau Afiliasi dari anggota Direksi, anggota Dewan Komisaris, of a member of the Board of Directors, member of the Board of
Pemegang Saham Utama, atau Pengendali. Commissioners, major shareholder, or controller.
POJK 42 mengatur mengenai kewajiban prosedur bagi Perusahaan POJK 42 regulates procedural obligations for public companies
Terbuka termasuk pengecualiannya, dalam hal melaksanakan including but not limited to carrying out Affiliated Transactions.
Transaksi Afiliasi. Sesuai Pasal 8 dan Pasal 9 POJK 42, Transaksi In accordance with Article 8 and Article 9 POJK 42, Affiliated
Afiliasi yang merupakan kegiatan usaha yang dijalankan dalam Transactions which are business activities carried out to generate
rangka menghasilkan pendapatan usaha dan dijalankan secara business income and are carried out routinely, repeatedly and/or
rutin, berulang, dan/atau berkelanjutan, diungkapkan dalam laporan continuously, are disclosed in reports or annual financial statements
atau laporan keuangan tahunan perusahaan terbuka, sebagaimana of public companies, as disclosed above.
telah diungkapkan di atas.
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Perubahan Peraturan Perundang-Undangan yang Berpengaruh Signifikan Terhadap Perusahaan Changes to Laws and Regulations with a Significant Impact on the Company Selama tahun buku 2025, tidak terdapat perubahan peraturan During the financial year 2025, there were no changes in laws perundang-undangan yang berdampak signifikan terhadap kegiatan and regulations that had a significant impact on the Company’s usaha, kinerja keuangan, maupun posisi keuangan Perseroan. business activities, financial performance, or financial position. Perseroan senantiasa memantau perkembangan regulasi yang The Company continuously monitors regulatory developments berlaku dan memastikan kepatuhan terhadap seluruh ketentuan and ensures compliance with all applicable laws and regulations. peraturan perundang-undangan yang relevan. Perubahan Kebijakan Akuntansi dan Dampaknya Terhadap Perusahaan Changes in Accounting Policy and Their Impact on the Company Perseroan telah melakukan kajian atas sejumlah amandemen standar The Company has conducted an assessment of several amendments akuntansi yang berlaku efektif untuk periode tahunan yang dimulai to accounting standards that are effective for annual periods pada atau setelah 1 Januari 2025 serta yang berpotensi relevan beginning on or after January 1, 2025, as well as those that may be terhadap pelaporan keuangan. Berdasarkan kajian tersebut, tidak relevant to its financial reporting. Based on this assessment, there ada amandemen standar akuntansi yang memberikan dampak yang are no amendments to accounting standards that have a material material terhadap laporan keuangan konsolidasian periode berjalan. impact on the current period consolidated financial statements. Penerapan standar yang baru dan direvisi tidak menghasilkan The adoption of the following new and revised standard did not perubahan besar terhadap kebijakan akuntansi Perusahaan dan result in substantial changes to the Company’s accounting policies tidak memiliki dampak material pada jumlah yang dilaporkan untuk and had no material effect on the amounts reported for the current tahun keuangan saat ini atau sebelumnya. of prior financial years. 154 Laporan Tahunan 2025 Annual Report
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Analisis & Pembahasan Manajemen
Management Discussion & Analysis
Informasi Kelangsungan Usaha
Business Continuity Information
Hingga akhir tahun 2025 Perseroan tidak menemukan adanya Until the end of 2025, the Company did not find any potential issues
hal-hal yang memiliki potensi untuk mempengaruhi kelangsungan that could significantly affect its business continuity. Any potential
usaha secara signifikan. Setiap risiko potensial dapat dimitigasi risks can be mitigated optimally based on the implementation of the
secara optimal berdasarkan penerapan kebijakan manajemen risiko Company’s risk management policies that have been determined.
Perseroan yang telah ditetapkan.
Tinjauan Teknologi Informasi
Information Technology Review
Teknologi informasi (TI) memiliki peran strategis dalam meningkatkan Information technology (IT) plays a strategic role in enhancing the
efisiensi serta akurasi operasional Perseroan, mulai dari pengelolaan Company’s operational efficiency and accuracy, from plantation
perkebunan hingga proses produksi dan distribusi. Perseroan terus management to production and distribution processes. The Company
mengembangkan infrastruktur TI guna memantau produktivitas continues to develop its IT infrastructure to monitor plantation
kebun, mengelola lahan secara lebih efektif, serta mendukung productivity, manage land more effectively, and support data-driven
pengambilan keputusan berbasis data. Penerapan teknologi ini decision-making. The implementation of such technology forms part
menjadi bagian dari upaya Perseroan dalam menjalankan operasional of the Company’s efforts to maintain sustainable and competitive
yang berkelanjutan dan berdaya saing, sejalan dengan visi jangka operations, in line with its long-term vision to create added value
panjang untuk menciptakan nilai tambah di industri kelapa sawit. within the palm oil industry.
PENGELOLAAN TEKNOLOGI INFORMASI IT GOVERNANCE
Perseroan telah membangun dan mengelola infrastruktur TI yang The Company has established and manages IT infrastructure across
tersebar di berbagai lokasi operasional, termasuk Head Office various operational locations, including the Head Office in Pangkalan
Pangkalan Bun, Site Downstream Tempenek, Kantor Perwakilan Bun, the Downstream Site in Tempenek, Representative Offices in
Jakarta dan Singapura, serta site operasional perkebunan di Jakarta and Singapore, and plantation sites in Kotawaringin Barat,
Kabupaten Kotawaringin Barat, Lamandau, dan Pulang Pisau. Lamandau, and Pulang Pisau. All locations are connected online
Seluruh lokasi tersebut terhubung secara online melalui jaringan through secure private networks. To ensure service continuity, the
privat yang terjamin dalam segi keamanannya. Untuk mendukung Company operates one primary data centre along with several small
keberlangsungan layanan TI, Perseroan memiliki satu data center data centres at each branch.
utama serta beberapa small data center di masing-masing cabang.
Pengelolaan seluruh infrastruktur dan layanan TI dilakukan secara All IT infrastructure and services are managed internally by a
internal oleh tim yang memiliki kompetensi di bidangnya, sehingga competent in-house team, ensuring system reliability is consistently
keandalan sistem dapat terus terjaga. Dalam rangka meminimalisir maintained. To minimise potential downtime, the Company has
potensi downtime, Perseroan menerapkan sistem backup unit implemented backup units for communication network infrastructure
pada infrastruktur jaringan komunikasi data di site operasional at plantation sites, as well as multi-layered data backup systems to
perkebunan, serta sistem backup data berlapis guna menjamin ensure information security and availability.
keamanan dan ketersediaan informasi.
Dalam menjaga keamanan informasi, Perseroan menerapkan To safeguard information security, the Company adopts policies
kebijakan berbasis standar ISO 27001, termasuk pengaturan hak aligned with ISO 27001 standards, including access rights
akses layanan TI bagi karyawan sesuai dengan level jabatan dan management based on employees’ roles and operational needs.
kebutuhan pekerjaan. Sistem keamanan juga diperkuat melalui Security systems are further reinforced through the use of firewalls,
penggunaan firewall, anti-spam, endpoint security, serta berbagai anti-spam solutions, endpoint security, and other protective
mekanisme perlindungan lainnya untuk melindungi data dan mechanisms to safeguard corporate data from cyber threats.
informasi perusahaan dari ancaman siber.
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Penerapan sistem TI yang andal memungkinkan Perseroan The implementation of a robust IT system enables the Company menjalankan Enterprise Resource Planning (ERP) Perkebunan secara to operate an integrated Plantation Enterprise Resource Planning terintegrasi hingga proses pelaporan keuangan. Selain itu, Perseroan (ERP) system through to financial reporting processes. In addition, juga telah mengimplementasikan pencatatan aktivitas panen secara the Company has implemented real-time harvest activity recording real-time melalui Mobile Application System, yang meningkatkan through a Mobile Application System, enhancing efficiency, efisiensi, transparansi, dan akurasi dalam operasional perkebunan. transparency, and operational accuracy. STRATEGI PENGEMBANGAN TI 2026 IT DEVELOPMENT STRATEGY 2026 Perseroan terus memperkuat peran teknologi informasi sebagai The Company continues to strengthen the role of information enabler utama dalam mendukung efisiensi operasional, pengambilan technology as a key enabler in supporting operational efficiency, data- keputusan berbasis data, serta peningkatan daya saing bisnis secara driven decision-making, and sustainable business competitiveness. berkelanjutan. Memasuki tahun 2026, Perseroan mengarahkan Entering 2026, the Company directs its IT development to be more pengembangan TI secara lebih terintegrasi dan adaptif terhadap integrated and adaptive to business needs, focusing on enhancing kebutuhan bisnis, dengan fokus pada peningkatan keandalan sistem, system reliability, data security, and optimizing the use of digital keamanan data, serta optimalisasi pemanfaatan teknologi digital technology across all operational lines. di seluruh lini operasional. Dalam mendukung keberlangsungan operasional yang andal dan To support reliable and sustainable operations, the Company berkelanjutan, Perseroan melanjutkan penguatan infrastruktur TI continues to strengthen its IT infrastructure through the development melalui pengembangan secondary data center serta peningkatan of a secondary data center and increased system capacity to ensure kapasitas sistem untuk memastikan ketersediaan layanan service availability and resilience against disruptions (business (availability) dan ketahanan terhadap risiko gangguan (business continuity). This initiative plays an important role in maintaining continuity). Langkah ini menjadi bagian penting dalam menjaga system stability while supporting increasingly digitalized operations. stabilitas sistem serta mendukung operasional yang semakin terdigitalisasi. Perseroan juga terus mengembangkan sistem aplikasi yang The Company also continues to develop integrated application terintegrasi, khususnya pada sektor perkebunan, guna meningkatkan systems, particularly in the plantation sector, to improve data akurasi data, efisiensi proses, serta visibilitas operasional secara accuracy, process efficiency, and real-time operational visibility. real-time. Pengembangan ini diarahkan untuk mendukung This development is aimed at enabling faster and more accurate pengambilan keputusan yang lebih cepat dan tepat, serta decision-making, as well as strengthening control over operational memperkuat pengendalian kinerja operasional di seluruh unit kerja. performance across all business units. Selain itu, Perseroan melanjutkan program peremajaan infrastruktur In addition, the Company continues its phased IT infrastructure TI secara bertahap guna memastikan kesesuaian dengan modernization program to ensure alignment with the latest perkembangan teknologi terkini. Upaya ini mencakup peningkatan technological developments. This includes upgrading hardware, perangkat keras, jaringan, serta sistem keamanan informasi guna networks, and information security systems to minimize operational meminimalkan risiko operasional dan menjaga integritas data risks and safeguard data integrity. perusahaan. Sejalan dengan transformasi digital yang terus berkembang, In line with ongoing digital transformation, the Company is also Perseroan juga mempercepat migrasi layanan TI dari on-premise ke accelerating the migration of IT services from on-premise to cloud cloud sebagai bagian dari strategi modernisasi sistem. Implementasi as part of its system modernization strategy. The implementation of teknologi cloud diharapkan dapat meningkatkan fleksibilitas, cloud technology is expected to enhance flexibility, scalability, and skalabilitas, serta efisiensi biaya, sekaligus mendukung inovasi cost efficiency, while supporting innovation and the development dan pengembangan layanan digital di masa depan. of future digital services. Melalui strategi pengembangan TI yang terarah dan berkelanjutan, Through a structured and sustainable IT development strategy, Perseroan optimis dapat memperkuat fondasi digital perusahaan the Company is confident in strengthening its digital foundation serta mendukung pertumbuhan bisnis yang lebih efisien, adaptif, and supporting more efficient, adaptive, and competitive business dan berdaya saing tinggi. growth. 156 Laporan Tahunan 2025 Annual Report
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Analisis & Pembahasan Manajemen Management Discussion & Analysis PT Sawit Sumbermas Sarana Tbk 157
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05 Tata Kelola Perusahaan Good Corporate Governance 158 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
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Komitmen Penerapan Tata Kelola Perusahaan Yang Baik
Commitment to the Implementation of Good Corporate Governance
Bagi SSMS, Tata Kelola Perusahaan yang Baik atau Good Corporate For SSMS, Good Corporate Governance (GCG) is the foundation from
Governance (GCG) merupakan dasar dari proses dan mekanisme ethical and responsible corporate management processes and
pengelolaan perusahaan yang beretika dan bertanggung jawab, mechanisms, in accordance with the applicable laws and regulations.
sesuai dengan peraturan dan perundang-undangan yang berlaku. Therefore, the Company strives to implement its operational based
Oleh karena itu, Perseroan senantiasa menjalankan operasional on GCG principles to create sustainable added value for shareholders
Perseroan berdasarkan pada prinsip-prinsip GCG untuk menciptakan and stakeholders, both in the short and long term.
nilai tambah yang berkelanjutan bagi pemegang saham dan
pemangku kepentingan, baik dalam jangka pendek maupun jangka
panjang.
KEPATUHAN ETIKA BERUSAHA
Compliance Business ethics
terhadap peraturan
sebagai cermin perilaku dunia usaha
perundang-undangan yang berlaku
as a mirror of healthy business behavior
to applicable laws and regulations
Iklim Investasi yang Baik dan Pertubuhan yang Berkelajutan
Good Investment Climate and Sustainable Growth
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Tata Kelola Perusahaan
Good Corporate Governance
PRINSIP TATA KELOLA GOOD CORPORATE GOVERNANCE PRINCIPLES
PERUSAHAAN YANG BAIK
Perseroan menerapkan prinsip-prinsip GCG berlandaskan The Company implements GCG principles based on the General
Pedoman Umum Governansi Korporat Indonesia (PUGKI) 2021 yang Guidelines for Indonesian Corporate Governance (PUGKI) 2021
dipublikasikan KNKG. Prinsip-prinsip ini diimplementasikan melalui published by KNKG. These principles are implemented through
pilar-pilar governansi korporat berikut. the following corporate governance pillars.
Prinsip Perilaku Beretika
Principles Ethical Conduct
Penjelasan Dalam melaksanakan kegiatannya, korporasi senantiasa mengedepankan kejujuran, memperlakukan semua pihak dengan hormat (respect),
Explanation memenuhi komitmen, membangun serta menjaga nilai-nilai moral dan kepercayaan secara konsisten. Korporasi memperhatikan kepentingan
Pemegang Saham dan pemangku kepentingan lainnya berdasarkan asas kewajaran dan kesetaraan (fairness) dan dikelola secara independen
sehingga masing-masing organ perusahaan tidak saling mendominasi dan tidak dapat diintervensi oleh pihak lain.
In carrying out its activities, the company always prioritizes honesty, treats all parties with respect, fulfills commitments, builds and
maintains moral values and beliefs consistently. The company pays attention to the interests of shareholders and other stakeholders based
on the principles of fairness and is managed independently so that each organ of the company does not dominate each other and cannot
be intervened by other parties.
Penerapan • Menerapkan Kode Etik sebagai landasan perilaku bagi seluruh insan perusahaan dalam menjalankan tugas dan tanggung jawabnya.
Implementation Kode Etik ini berfungsi untuk menciptakan lingkungan kerja yang sehat, saling menghargai, dan berorientasi pada kepentingan bersama.
• Memiliki Pedoman Tata Kelola (Charter) yang menetapkan peran dan tanggung jawab masing-masing organ perusahaan, sehingga
memastikan setiap aktivitas operasional berjalan sesuai aturan dan tanpa intervensi yang melanggar batas kewenangan.
• Apply the Code of Conduct as a basis in behaving for all company personnel in performing duties and responsibilities. The Code of
Conduct aims to create a healthy, mutually respectful work environment, oriented to common interests.
• Has Governance Guideline (Charter) that establishes the roles and responsibilities for each organ of the company, and ensure every
operational activity runs according to the rules and without intervention violating the limits of authority.
Prinsip Akuntabilitas
Principles Accountability
Penjelasan Korporasi dapat mempertanggungjawabkan kinerjanya secara transparan dan wajar. Untuk itu, korporasi harus dikelola secara benar, terukur
Explanation dan sesuai dengan kepentingan korporat dengan tetap memperhitungkan kepentingan Pemegang Saham dan pemangku kepentingan.
Akuntabilitas merupakan prasyarat yang diperlukan untuk mencapai kinerja yang berkelanjutan.
The company can account for its performance transparently and reasonably. As such, the company must be managed correctly, measurably
and in accordance with company interests while taking into account the interests of shareholders and stakeholders. Accountability is a
necessary prerequisite for achieving sustainable performance.
Penerapan • Mengevaluasi kinerja dan aktivitas Perseroan secara berkala melalui laporan resmi, seperti Laporan Keuangan, Laporan Tahunan, dan
Implementation Laporan Keberlanjutan.
• Memastikan seluruh laporan disusun secara benar, terukur, dan akurat sesuai prinsip akuntabilitas, sehingga mencerminkan kondisi
perusahaan secara transparan dan dapat dipertanggungjawabkan.
• Melakukan audit internal dan eksternal secara rutin untuk menilai dan memastikan bahwa seluruh aspek tata kelola dan operasional
Perseroan berjalan sesuai dengan regulasi yang berlaku.
• Melakukan monitoring dan evaluasi kinerja organ perusahaan (Dewan Komisaris, Direksi, dan Komite) secara berkala untuk memastikan
pengambilan keputusan didasarkan pada prinsip kehati-hatian dan kepentingan perusahaan.
• Menerapkan sistem pengendalian internal dan manajemen risiko yang baik guna menjaga stabilitas perusahaan dan memitigasi risiko
dalam setiap aktivitas bisnis.
• Evaluate Company’s performance and activities periodically through official reports, such as Financial Statements, Annual Report,
and Sustainability Report.
• Ensure all reports are prepared correctly, measurably, and accurately in line with accountability principles, to reflect the company’s
condition in transparent and accountable manner.
• Conduct regular internal and external audits to assess and ensure all aspects of Company’s governance and operations are in accordance
with applicable regulations.
• Monitor and evaluate the performance of company’s organs (Board of Commissioners, Board of Directors, Committees) periodically
to ensure the decision-making is based on the prudent principles and the company’s interests.
• Implement good internal control and risk management system to maintain company’s stability and mitigate risks in every business activity.
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Prinsip Transparansi
Principles Transparency
Penjelasan Untuk menjaga obyektivitas dalam menjalankan bisnis, korporasi menyediakan informasi yang material dan relevan dengan cara yang
Explanation mudah diakses dan dipahami oleh pemangku kepentingan. Korporasi mengambil inisiatif untuk mengungkapkan tidak hanya masalah
yang disyaratkan oleh peraturan perundang-undangan, tetapi juga hal yang penting untuk pengambilan keputusan oleh Pemegang Saham,
kreditur, dan pemangku kepentingan lainnya.
To maintain objectivity in conducting business, the company provides material and relevant information in a way that is easily accessible
and understood by stakeholders. The Company takes the initiative to disclose not only issues required by laws and regulations, but also
those that are important for decision-making by shareholders, creditors and other stakeholders.
Penerapan • Menyediakan informasi material dan relevan yang mudah diakses oleh pemangku kepentingan melalui situs web Perseroan dan Bursa
Efek Indonesia.
• Mengungkapkan informasi yang tidak hanya diwajibkan oleh peraturan, tetapi juga hal-hal penting yang mendukung pengambilan
keputusan Pemegang Saham, kreditur, dan pemangku kepentingan lainnya.
• Melakukan komunikasi yang transparan dan tepat waktu untuk menjaga obyektivitas dalam setiap aktivitas bisnis.
• Menyampaikan Laporan Tahunan, Laporan Keuangan, dan Laporan Keberlanjutan secara berkala sebagai bentuk pertanggungjawaban
dan keterbukaan informasi.
• Mengambil inisiatif untuk mengungkapkan informasi tambahan yang berdampak pada operasional dan keputusan bisnis.
• Provide easily accessible material and relevant information for stakeholders through the Company and Indonesia Stock Exchange websites.
• Disclose not only the regulatory required information, but also important issues supporting the decision-making by Shareholders,
creditors, and other stakeholders.
• Conduct transparent and timely communication to maintain objectivity in every business activity.
• Submit Annual Report, Financial Statements, and Sustainability Report periodically as a form of accountability and information disclosure.
• Take the initiative to disclose additional information impacting the business operations and decisions.
Prinsip Keberlanjutan
Principles Sustainability
Penjelasan Korporasi mematuhi peraturan perundang-undangan serta berkomitmen melaksanakan tanggung jawab terhadap masyarakat dan lingkungan
Explanation agar berkontribusi pada pembangunan berkelanjutan melalui kerja sama dengan semua pemangku kepentingan untuk meningkatkan
kehidupan mereka dengan cara yang selaras dengan kepentingan bisnis dan agenda pembangunan berkelanjutan.
The Company complies with laws and regulations and is committed to carrying out its responsibility towards society and the environment
in order to contribute to sustainable development through cooperation with all relevant stakeholders to improve community lives in a way
that is in line with business interests and the sustainable development agenda.
Penerapan • Mematuhi peraturan perundang-undangan dalam menjalankan operasional sebagai bagian dari tanggung jawab perusahaan terhadap
Implementation masyarakat dan lingkungan.
• Mengintegrasikan prinsip keberlanjutan ke dalam aktivitas bisnis untuk mendukung pembangunan yang selaras dengan kepentingan
sosial dan lingkungan.
• Berkolaborasi dengan pemangku kepentingan dalam mendorong peningkatan kesejahteraan masyarakat dan pelestarian lingkungan.
• Melaksanakan program CSR secara konsisten untuk memberikan dampak positif yang berkelanjutan dan memperkuat hubungan
dengan komunitas lokal.
• Menyajikan laporan perkembangan CSR melalui berbagai platform, termasuk Laporan Tahunan, Laporan Keberlanjutan, dan situs web
resmi, sebagai bentuk keterbukaan dan tanggung jawab perusahaan.
• Comply with laws and regulations in its operations as part of the company’s responsibility to community and environment.
• Integrate sustainability principles into the business activities to support development that align with social and environmental interests.
• Collaborate with stakeholders to drive better community welfare and environmental preservation.
• Implement CSR programs consistently to provide sustainable positive impacts and strengthen relationships with local communities.
• Present CSR progress reports via various platforms, including the Annual Report, Sustainability Report, and official website, as a form
of company’s disclosure and responsibility.
Komitmen tersebut dilakukan secara konsisten di seluruh jajaran This commitment is consistently implemented across all levels
Perseroan, mulai dari Dewan Komisaris, Direksi, hingga seluruh of the Company, from the Board of Commissioners and Board of
karyawan. Directors to all employees.
TUJUAN PENERAPAN GCG GCG IMPLEMENTATION OBJECTIVES
Perseroan secara konsisten menerapkan prinsip-prinsip GCG dalam The Company consistently implement GCG principles in every
setiap proses pengelolaan Perusahaan, yang bertujuan untuk: process of company management. This step has the following
objectives:
1. Memastikan pengelolaan perusahaan sesuai dengan 1. Ensuring the Company is managed in accordance with GCG
prinsip-prinsip GCG, seperti perilaku beretika, akuntabilitas, principles, such as ethical conduct, accountability, transparency,
transparansi, dan keberlanjutan; and sustainability;
2. Memperkuat fungsi dan kemandirian setiap organ perusahaan, 2. Strengthening the functions and independence of each company
yakni Dewan Komisaris, Direksi, dan Rapat Umum Pemegang organ, namely Board of Commissioners, Board of Directors, and
Saham; General Meeting of Shareholders;
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Tata Kelola Perusahaan
Good Corporate Governance
3. Mendorong Pemegang Saham, Dewan Komisaris, dan Direksi 3. Encouraging Shareholders, Board of Commissioners, and Board
agar mengambil setiap keputusan dan tindakan didasari oleh nilai of Directors to make every decision and action based on high
moral yang tinggi serta kepatuhan pada peraturan yang berlaku; moral value and compliance with the applicable regulations;
4. Mengoptimalkan nilai Perseroan bagi Pemegang Saham dengan 4. Optimizing the Company’s value for Shareholders while
tetap memperhatikan kepentingan pihak-pihak lain; serta considering the interest of others; and
5. Meningkatkan daya saing Perseroan di tingkat nasional dan 5. Increasing the Company’s competitiveness at the national and
internasional, sehingga memperkuat kepercayaan pasar dan international level, thereby strengthen the market confidence
mendukung arus investasi serta pertumbuhan ekonomi nasional and support the investment flow and sustainable national
yang berkelanjutan. economic growth.
DASAR HUKUM LEGAL BASIS
Optimalisasi penerapan GCG memerlukan penyesuaian terhadap Optimizing the GCG implementation requires adjustments to the
ketentuan-ketentuan berikut. following provisions.
1. Undang-Undang No. 8 Tahun 1995 tentang Pasar Modal; 1. Law No. 8 of 1995 concerning Capital Markets;
2. Undang-Undang No. 20 Tahun 2001 tentang Perubahan atas 2. Law of the Republic of Indonesia No. 20 of 2001 concerning
Undang-Undang Republik Indonesia No. 31 Tahun 1999 tentang Amendments to Law of the Republic of Indonesia No. 31 of 1999
Pemberantasan Tindak Pidana Korupsi; concerning Eradication of Corruption Crimes;
3. Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang 3. Law of the Republic of Indonesia No. 40 of 2007 concerning
Perseroan Terbatas; Limited Liability Company;
4. Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan 4. Regulation of the Capital Market and Financial Institution
Nomor IX.J.1, Lampiran Keputusan Ketua Badan Pengawas Pasar Supervisory Agency Number IX.J.1, Attachment to the Decree
Modal dan Lembaga Keuangan No. KEP-179/ BL/2008 tanggal of the Chairman of the Capital Market and Financial Institution
14 Mei 2008 tentang pokok-pokok Anggaran Dasar Perseroan Supervisory Agency Number No. KEP-179/ BL/2008 dated 14 May
yang Melakukan Penawaran Umum Efek Bersifat Ekuitas dan 2008 concerning the main points of the Articles of Association of
Perusahaan Publik; Company that Conduct Public Offerings of Equity-Type Securities
and Public Company;
5. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/ 2014 tentang 5. Financial Services Authority Regulation No. 33/POJK.04/ 2014
Direksi dan Dewan Komisaris Emiten atau Perseroan Publik; concerning Board of Directors and Board of Commissioners of
Issuers or Public Company;
6. Peraturan Otoritas Jasa Keuangan No. 34/POJK.04/2014 tentang 6. Financial Services Authority Regulation No. 34/POJK.04/2014
Komite Nominasi dan Remunerasi Emiten atau Perseroan Publik; concerning Nomination and Remuneration Committee of Issuers
or Public Company;
7. Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014 tentang 7. Financial Services Authority Regulation No. 35/POJK.04/2014
Sekretaris Perseroan Emiten atau Perseroan Publik; concerning Corporate Secretary of Issuers or Public Company;
8. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 tentang 8. Financial Services Authority Regulation No. 55/POJK.04/2015
Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit; concerning the Establishment and Guidelines for implementation
of Audit Committee Work;
9. Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015 tentang 9. Financial Services Authority Regulation No. 21/POJK.04/2015
Penerapan Pedoman Tata Kelola Perseroan Terbuka; concerning Implementation of Governance Guidelines for Public
Company;
10. Surat Edaran Otoritas Jasa Keuangan No. 32/SEOJK.04/2015 10. Financial Services Authority Circular No. 32/SEOJK.04/2015
tentang Pedoman Tata Kelola Perseroan Terbuka; concerning Guidelines for Public Company Governance;
11. Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015 tentang 11. Financial Services Authority Regulation No. 56/POJK.04/2015
Pembentukan dan Pedoman Penyusunan Piagam Unit Audit concerning the Establishment and Guidelines for Internal Audit
Internal; Unit Charter;
12. Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 tentang 12. Financial Services Authority Regulation No. 15/POJK.04/2020
Rencana dan Penyelenggaraan Rapat Umum Pemegang Saham concerning Plans and Implementation of General Meeting of
Perusahaan Terbuka; Shareholders of Public Company;
13. Peraturan Otoritas Jasa Keuangan No. 16/POJK.04/2020 tentang 13. Financial Services Authority Regulation No. 16/POJK.04/2020
Pelaksanaan Rapat Umum Pemegang Saham Perusahaan concerning Implementation of Electronic General Meeting of
Terbuka Secara Elektronik; Shareholders of Public Company;
14. Surat Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 14. Financial Services Authority Circular No. 16/SEOJK.04/2021
tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan regarding the Format and Contents of the Annual Report of
Publik; Issuers and Public Companies;
15. Pedoman Umum Governansi Korporat Indonesia (PUGKI) 2021 15. General Guidelines for Indonesian Corporate Governance (PUGKI)
yang diterbitkan oleh Komite Nasional Kebijakan Governansi; 2021 issued by National Committee on Governance Policy; and
serta
16. Anggaran Dasar Perseroan. 16. Company’s Articles of Association.
PT Sawit Sumbermas Sarana Tbk 163
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SOSIALISASI DAN INTERNALISASI GCG GCG DISSEMINATION AND INTERNALIZATION
Program sosialisasi dan internalisasi prinsip GCG merupakan bagian The dissemination and internalization of Good Corporate Governance
penting dalam memperkuat budaya tata kelola yang baik di SSMS. (GCG) principles are an essential part in strengthening a good
Kegiatan ini dilakukan kepada seluruh karyawan dan mitra kerja governance culture within SSMS. These initiatives are carried out
untuk memastikan bahwa setiap karyawan, manajemen, dan mitra across all employees and business partners to ensure that each
kerja dapat memahami serta menerapkan prinsip GCG dalam setiap employee, management, and business partner have understood
aktivitas operasional dan pengambilan keputusan. and applied GCG principles in daily operations and decision-making
processes.
Sosialisasi GCG dilakukan secara berkelanjutan melalui berbagai GCG dissemination is conducted sustainably through various media
media dan metode, antara lain pelatihan, workshop, forum komunikasi and methods, including training sessions, workshops, internal
internal, serta penyampaian kebijakan dan pedoman perusahaan. communication forums, and the dissemination of corporate policies
Materi sosialisasi mencakup Kode Etik, Pedoman Perilaku, kebijakan and guidelines. The materials cover the Code of Conduct, anti-
anti-gratifikasi, pencegahan benturan kepentingan, serta mekanisme gratification policy, conflict of interest prevention, as well as the
pelaporan pelanggaran (whistleblowing system). whistleblowing system mechanism.
Selain sosialisasi, Perseroan juga menginternalisasi GCG dengan Beyond dissemination, the Company also internalizes GCG by
mengintegrasikan prinsip tata kelola ke dalam kebijakan, prosedur integrating governance principles into corporate policies, standard
kerja, dan sistem manajemen perusahaan. Hal ini dilakukan untuk operating procedures, and management systems. This approach
mendorong terbentuknya perilaku kerja yang berintegritas, is intended to foster a culture of integrity, professionalism, and
profesional, dan bertanggung jawab di seluruh lini organisasi. accountability throughout all levels of the organization.
Melalui sosialisasi dan internalisasi GCG yang berkesinambungan, Through continuous dissemination and internalization of GCG,
Perseroan berkomitmen untuk menciptakan lingkungan kerja yang the Company remains committed to creating an ethical work
beretika, meningkatkan kepercayaan pemangku kepentingan, serta environment, strengthening stakeholder trust, and supporting
mendukung pencapaian kinerja yang berkelanjutan dan berdaya the achievement of sustainable performance and long-term
saing jangka panjang. competitiveness.
164 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Struktur Tata Kelola Perusahaan
Corporate Governance Structure
Rapat Umum Pemegang Saham
General Meeting Shareholders
Dewan Komisaris
Board of Commissioners
Direksi
Board of Directors
Komite Nominasi dan
Komite Audit Audit Internal Sekretaris Perusahaan Divisi Keberlanjutan Remunerasi
Komite Audit Audit Internal Sekretaris Perusahaan Divisi Keberlanjutan Komite Nominasi dan
Remunerasi
Akuntan Publik
Akuntan Publik
Struktur tata Kelola di Perseroan mengacu pada Undang-Undang The Company’s governance structure refers to the Law No. 40 of
Nomor 40 tahun 2007 Tentang Perseroan Terbatas beserta 2007 on Limited Liability Company and its amendments (“Company
perubahannya (“UUPT”), di mana organ Perseroan terdiri dari Rapat Law”), where the Company’s organs consist of the General Meeting
Umum Pemegang Saham (“RUPS”), Dewan Komisaris, dan Direksi. of Shareholders (“GMS”), the Board of Commissioners, and the Board
of Directors.
RUPS, Dewan Komisaris, dan Direksi saling menghormati tugas, The GMS, Board of Commissioners, and Board of Directors respect
tanggung jawab dan wewenang masing-masing sesuai peraturan each other’s duties, responsibilities, and authorities in accordance
perundang-undangan dan Anggaran Dasar. Hubungan antar organ with applicable laws and the Articles of Association. The relationship
Perseroan dibangun untuk menjamin pelaksanaan prinsip-prinsip among these corporate organs is built to ensure the effective
tata kelola perusahaan dapat berjalan dengan efektif dengan peran implementation of good corporate governance principles, with
dan tanggung jawab yang jelas sehingga tercipta mekanisme kontrol clearly defined roles and responsibilities, thereby creating a check
check and balance untuk menjaga keberlangsungan usaha Perseroan. and balance mechanism to safeguard the sustainability of the
Company’s business.
Dalam menjalankan tugas dan tanggung jawabnya, Dewan Komisaris In carrying out their duties and responsibilities, the Board of
dan Direksi dibantu oleh organ pendukung yang dibentuk sesuai Commissioners and Board of Directors are assisted by supporting
peraturan perundang-undangan dan kebutuhan Perseroan. Hingga organs formed in accordance with laws and regulations and the
31 Desember 2025, organ pendukung Dewan Komisaris dan Direksi Company’s needs. Until 31 December 2025, the supporting organs
Perseroan terdiri dari: of the Company’s Board of Commissioners and Board of Directors
consist of:
Organ pendukung Dewan Komisaris: Supporting organs of the Board of Commissioners:
1. Komite Audit 1. Audit Committee
2. Komite Nominasi dan Remunerasi 2. Nomination and Remuneration Committee
Organ pendukung Direksi: Supporting organs of the Board of Directors:
1. Sekretaris Perusahaan 1. Corporate Secretary
2. Internal Audit 2. Internal Audit
3. Divisi Keberlanjutan 3. Sustainability Department
PT Sawit Sumbermas Sarana Tbk 165
Page 166
Dalam rangka mendukung efektivitas penerapan GCG, Perseroan To support the effective implementation of Good Corporate
telah menyusun berbagai Governance Soft-Structure yang menjadi Governance (“GCG”), the Company has established various
acuan bagi seluruh insan Perseroan dalam menjalankan kegiatan Governance Soft-Structures that serve as guidelines for all the
operasional sehari-hari. Keberadaan Governance Soft-Structure Company’s personnel in carrying out their daily operational activities.
merupakan pilar penting dalam penerapan prinsip GCG di Perseroan. The existence of these Governance Soft-Structures is a vital pillar
Di samping sebagai pedoman bagi kegiatan operasional sehari- in the application of GCG principles within the Company. In addition
hari, Governance Soft-Structure juga mengatur fungsi, tugas, dan to serving as a reference for daily operations, the Governance Soft-
wewenang dari setiap organ tata kelola Perseroan sehingga dapat Structures also define the functions, duties, and authorities of each
saling mendukung kinerja satu sama lain. Hingga akhir tahun 2025, corporate governance organ, enabling them to mutually support each
Governance Soft-Structure yang telah dimiliki Perseroan antara lain: other’s performance. By the end of 2025, the Company’s governance
soft structures include:
Pedoman Tata Kelola
Peraturan Perusahaan Perusahaan yang Baik Kode Etik Kebijakan Keberlanjutan
Company Regulation Good Corporate Governance Code of Conduct Sustainability Policy
Guidelines
Kebijakan Anti-Korupsi Kebijakan Hak Asasi Manusia Kebijakan Keanekaragaman Hayati Kebijakan Etika Bisnis
Anti-Corruption Policy Human Rights Policy Biodiversity Policy Business Ethics Policy
Kebijakan Mutu, Kesehatan, Keselamatan dan Lingkungan Kerja Kebijakan Tanpa Deforestasi, Tanpa Gambut, Tanpa Eksploitasi (NDPE)
Quality, Health, Safety and Environment (QHSE) Policy No Deforestation, No Peat, No Exploitation (NDPE) Policy
Piagam Audit Internal Piagam Direksi Piagam Dewan Komisaris Piagam Komite Audit
Internal Audit Charter Board of Directors Charter Board of Commissioners Charter Audit Committee Charter
Pedoman Tata Kelola Teknologi Kebijakan Pengelolaan
Pedoman Whistleblowing System Pedoman Manajemen Risiko Informasi dan Komunikasi Informasi Perusahaan
Guidelines on Whistleblowing System Guidelines on Risk Management Guidelines on Information and Policy on Company’s
Technology Management Information Management
Pedoman Pengukuran Pedoman Penyusunan
Pedoman Pengadaan Barang/Jasa
Pedoman Akuntansi Kepuasan Pelanggan Laporan Keuangan
Guidelines on Goods/Services
Guidelines on Accounting Guidelines on Measuring Guidelines on Preparation of
Procurement
Customer Satisfaction Financial Statements
Governance Soft-Structure ini dapat dilihat pada https://ssms. This Governance Soft-Structure could be seen at https://ssms.
co.id/pages/gcg/guideline-gcg. co.id/pages/gcg/guideline-gcg.
166 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Rapat Umum Pemegang Saham
General Meeting of Shareholders
PEMEGANG SAHAM | SHAREHOLDER
Per 31 Desember 2025, pemegang saham Perseroan Adalah PT Citra Borneo Indah sebesar 65,83%; PT Putra Borneo Agro
Lestari sebesar 10,13%; dan Masyarakat (di bawah 5%) sebesar 24,04%.
As of December 31, 2025, the Company’s shareholder is PT Citra Borneo Indah with 65.83% shares; PT Putra Borneo Agro Lestari
with 10.13% shares; and Public (under 5%) with 24.04% shares.
65,83%
PT Citra Borneo Indah
10,13%
Pemegang Saham PT SSMS Tbk
Shareholders of PT SSMS Tbk PT Putra Borneo Agro Lestari
24,04%
Masyarakat (dibawah 5%)
Public (under 5%)
Hak-Hak Pemegang Saham Shareholder Rights
Pemegang Saham sebagai pemilik modal memiliki hak atas Shareholders, as providers of capital, are entitled to rights in the
Perusahaan sesuai dengan ketentuan peraturan perundang- Company in accordance with the prevailing laws and regulations.
undangan yang berlaku. Hak-hak Pemegang Saham seperti tertuang The rights of Shareholders, as stipulated in Law of the Republic of
dalam Undang-Undang RI No. 40 tahun 2007 tentang Perseroan Indonesia No. 40 of 2007 concerning Limited Liability Companies,
Terbatas, antara lain: include the following:
1. Pemegang Saham, baik sendiri maupun diwakili berdasarkan 1. Shareholders, either in person or represented by a proxy based
surat kuasa, berhak menghadiri RUPS dan menggunakan hak on a power of attorney, have the right to attend the General
suaranya sesuai dengan jumlah saham yang dimilikinya; Meeting of Shareholders (GMS) and exercise their voting rights
in proportion to the number of shares they own;
2. Dalam pemungutan suara, suara yang dikeluarkan oleh Pemegang 2. In voting, the votes cast by a Shareholder apply to all shares
Saham berlaku untuk seluruh saham yang dimilikinya; owned by such Shareholder;
3. Mengambil keputusan tertinggi pada Perusahaan, khusus bagi 3. To make the highest decisions within the Company, specifically
pemilik modal Perusahaan. as capital owners.
4. Memperoleh informasi material Perusahaan secara tepat waktu, 4. To obtain material information about the Company in a timely,
terukur, dan teratur; measurable, and regular manner;
5. Menerima pembagian dari keuntungan Perusahaan yang 5. To receive the Company’s profits allocated to Shareholders in the
diperuntukkan bagi Pemegang Saham dalam bentuk dividen form of dividends and the remaining proceeds from liquidation,
dan sisa kekayaan hasil likuidasi, sebanding dengan jumlah proportionate to the number of shares owned;
saham yang dimilikinya;
6. Hak lainnya berdasarkan Anggaran Dasar; 6. Other rights as provided under the Articles of Association.
Beberapa di antara hak-hak Pemegang Saham tersebut, mekanisme Certain of these Shareholders’ rights are exercised through the
pelaksanaannya dilakukan dalam RUPS. mechanism of the General Meeting of Shareholders (GMS).
PT Sawit Sumbermas Sarana Tbk 167
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RAPAT UMUM PEMEGANG SAHAM (RUPS) GENERAL MEETING OF SHAREHOLDERS (GMS)
Rapat Umum Pemegang Saham (“RUPS”) merupakan organ tata kelola The General Meeting of Shareholders (“GMS”) is the highest corporate
perusahaan tertinggi di Perseroan. RUPS berperan sebagai wadah governance organ within the Company. The GMS serves as a forum
para Pemegang Saham untuk mengambil keputusan-keputusan for Shareholders to make strategic decisions, where—pursuant to the
strategis di mana berdasarkan ketentuan Anggaran Dasar Perseroan provisions of the Company’s Articles of Association and applicable
dan Peraturan Perundang-undangan yang berlaku, kewenangan laws and regulations—such authority is not granted to the Board of
pengambilan Keputusan-keputusan strategis tidak diberikan kepada Directors or the Board of Commissioners. Decisions made during
Direksi atau Dewan Komisaris. Keputusan yang diambil dalam RUPS the GMS are conducted fairly and transparently, and are based on
dilakukan secara wajar dan transparan dan didasari oleh kepentingan the Company’s short-, medium-, and long-term interests.
jangka pendek, menengah dan panjang Perseroan.
Jenis RUPS Types of GMS
RUPS dibedakan menjadi 2 (dua) kategori, yaitu RUPS Tahunan GMS is divided into 2 (two) categories, namely Annual GMS (“AGMS”)
(“RUPST”) dan RUPS Luar Biasa (“RUPSLB”) yang diselenggarakan and Extraordinary GMS (“EGMS”). GMS is held in accordance with the
sesuai dengan ketentuan Anggaran Dasar Perseroan. provisions of the Company’s Articles of Association.
Tahapan Penyelenggaraan RUPS Procedures of the Annual GMS
Tahapan penyelenggaraan RUPS di Perseroan mengacu pada The procedures of organizing GMS in the Company refers to the
Anggaran Dasar dan Peraturan Otoritas Jasa Keuangan No. 15/ Articles of Association and Financial Services Authority Regulation
POJK.04/2020. Tahapan tersebut diungkapkan sebagai berikut. No. 15/POJK.04/2020. These procedures are described as follows.
5 Hari Kerja 21 Hari Kerja
5 Working Days 21 Working Days
Pemberitahuan
mengenai tanggal
RUPS dan Mata Pelaporan Berita
Pengumuman
Acara ke Otoritas Pemanggilan RUPS Acara RUPS
RUPS kepada Ringkasan Risalah
Jasa Keuangan kepada Pemegang kepada Otoritas
Pemegang Saham RUPS Hasil RUPS
(Surat Tertutup) Saham Jasa Keuangan
GMS GMS Summary of GMS
Announcement GMS Invitation to Reporting of GMS
Announcement to Resolutions
regarding the Shareholders Minutes to Financial
Shareholders
date of GMS and Services Authority
Agenda to OJK
(sealed letter)
14 Hari Kerja 2 Hari Kerja
14 Working Days 2 Working Days
Pelaksanaan RUPS di Tahun 2025 Implementation of the GMS in 2025
Pada tahun 2025, Perseroan menyelenggarakan satu kali Rapat In 2025, the Company held once Annual General Meeting of
Umum Pemegang Saham Tahunan (RUPST) dan dua kali Rapat Umum Shareholders (AGMS) and two Extraordinary General Meeting of
Pemegang Saham Luar Biasa (RUPSLB). Shareholders (EGMS).
Rapat pertama dilaksanakan pada tanggal 21 April 2025, di Hotel The first meeting held on April 21, 2025 at the Grand Sahid Jaya Hotel,
Grand Sahid Jaya, Candi Singasari, Ballroom Lantai 2, Jalan Candi Singasari Ballroom, 2nd Floor, Jalan Jenderal Sudirman Kav.
Jenderal Sudirman Kav. 96, Jakarta Pusat 10220, untuk Rapat Umum 96, Central Jakarta 10220, for the 2024 financial year Annual General
Pemegang Saham Tahunan (RUPST) Tahun buku 2024 dan Rapat Meeting of Shareholders (AGMS) and Extraordinary General Meeting
Umum Pemegang Saham Luar Biasa (RUPSLB) dengan tahapan of Shareholders (EGMS) with the following procedures:
pelaksanaan sebagai berikut:
168 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Tahapan Pelaksanaan RUPS Tahunan dan RUPS Luar Biasa
Procedures of the Annual GMS and Extraordinary GMS
Tahapan Tanggal Keterangan
Stages Date Description
Pemberitahuan 5 Maret 2025 Pemberitahuan mengenai rencana RUPST telah disampaikan kepada Otoritas Jasa Keuangan
Notification March 5, 2025 (OJK) dan Bursa Efek Indonesia melalui surat No. 010/Corsec-SSMS/III/2025.
Notification of the planned AGMS has submitted to the Financial Services Authority (OJK) and
PT Bursa Efek Indonesia through Letter No. 010/Corsec-SSMS/III/2025.
Pengumuman 12 Maret 2025 Pengumuman kepada pemegang saham Perseroan melalui surat No. 012/Corsec-SSMS/
Announcement March 12, 2025 III/2025 telah diunggah pada situs web BEI, situs web PT Kustodian Sentral Efek Indonesia
(eAsy.KSEI), dan situs web Perseroan (www.ssms.co.id).
Announcement to the Company’s shareholders through Letter No. 012/Corsec-SSMS/III/2025
has published on the IDX website, the PT Kustodian Sentral Efek Indonesia website (eAsy.
KSEI), and the Company’s website (www.ssms.co.id).
Pemanggilan 27 Maret 2025 Pemanggilan kepada pemegang saham Perseroan melalui surat No. 015/Corsec-SSMS/III/2025
Invitation March 27, 2025 telah diumumkan pada situs web BEI, situs web PT Kustodian Sentral Efek Indonesia (eAsy.
KSEI), dan situs web Perseroan (www.ssms.co.id).
Invitation to the Company’s shareholders through Letter No. 015/Corsec-SSMS/III/2025 has
announced on the IDX website, the PT Kustodian Sentral Efek Indonesia website (eAsy.KSEI),
and the Company’s (www.ssms.co.id).
Penyampaian Ringkasan Risalah 22 April 2025 Penyampaian ringkasan risalah RUPS kepada pemegang saham dan regulator melalui surat
RUPS April 22, 2025 No. 25/Corsec-SSMS/IV/2025 telah diumumkan pada Otoritas Jasa Keuangan dan situs web
Submission of Summary of GMS BEI dan situs web Perseroan.
Minutes Submission of Summary of GMS Minutes to shareholders and regulators through Letter No.
25/Corsec-SSMS/IV/2025 has submitted to Financial Services Authority and the IDX website
and the Company’s website.
Penyampaian Risalah/Berita Acara 05 Mei 2025 Penyampaian risalah/berita acara RUPS kepada pemegang saham dan regulator telah
RUPS May 05, 2025 disampaikan melalui surat No. 32/Corsec-SSMS/V/2025 kepada Otoritas Jasa Keuangan
Submission of Minutes/Deeds of dan situs web BEI dan telah diumumkan pada situs web Perseroan tertanggal 02 Mei 2025.
GMS Submission of Minutes/Deeds of GMS to shareholders and regulators has submitted regulators
through Letter No. 32/Corsec-SSMS/V/2025 to Financial Services Authority and the IDX
website and has been announced at the Company’s website on May 02, 2025.
Kehadiran RUPS Tahunan dan RUPS Luar Biasa Attendance at Annual GMS
and Extraordinary GMS
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komisaris Utama : Prof. Dr. Ir. Bungaran Saragih Direktur Utama : Jap Hartono
President Commissioner President Director
Komisaris Independen : Hoesen (via online) Direktur : Akhmad Faisyal
Independent Commissioner: Director
Komisaris : Ir. Rimbun Situmorang
Commissioner
Pemegang Saham Pihak Independen
Shareholders Independent Party
RUPS Tahunan RUPS Luar Biasa • Jimmy Tanal, SH, M.Kn. (Notaris | Notary)
Annual GMS Extraordinary GMS • Ernst & Young Indonesia, Purwanto, Sungkoro &
Surja (Akuntan Publik | Public Accountant)
Pemegang Saham yang hadir atau diwakili Pemegang Saham yang hadir atau diwakili sebanyak • PT Datindo Entrycom (Biro Administrasi Efek |
sebanyak 6.341.039.566 saham atau mewakili 6.302.766.296 saham atau mewakili 66,17% dari total PT Datindo Entrycom (Securities Administration
66,57% dari total saham yang telah dikeluarkan saham yang telah dikeluarkan dan disetor penuh oleh Bureau)
dan disetor penuh oleh Perseroan. Perseroan.
The Meeting was attended by or represented The Meeting was attended by or represented by
by shareholders holding a total of 6,341,039,566 shareholders holding a total of 6,302,766,296 shares,
shares, equivalent to 66.57% of the total shares equivalent to 66.17% of the total shares issued and fully
issued and fully paid by the Company. paid by the Company.
PT Sawit Sumbermas Sarana Tbk 169
Page 170
Berikut Keputusan RUPST dan RUPSLB di Tahun 2025: The following are the Extraordinary and Independent GMS resolutions
in 2025
Rapat Umum Pemegang Saham Tahunan (RUPST)
Annual General Meeting of Shareholders (AGMS)
Mata Acara Keputusan RUPS
Agenda GMS Resolutions
Mata Acara Pertama | 1st Agenda • Menyetujui dan menerima Laporan Direksi yaitu Perseroan mengenai keadaan dan jalannya Persetujuan
mengenai Laporan tahunan dan Laporan Keuangan Tahunan Tahun Buku 2024 termasuk Laporan Tugas
Persetujuan Laporan Tahunan dan Laporan Pengawasan Dewan Komisaris.
Keuangan Tahunan • Mengesahkan Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2024,
Approval the Company’s Annual Report and yang telah diaudit oleh Kantor Akuntan Publik (KAP) Purwantono, Sungkoro & Surja sesuai dengan laporannya
Financial Statement No. 00169/2.1032/AU.1/01/0687-5/1/III/2025 dengan opini Secara Wajar Dalam Semua Hal Yang Material serta
memberikan pelunasan dan pembebasan sepenuhnya (volledig acquit et de charge) kepada setiap anggota
Direksi dan Dewan Komisaris atas tindakan pengurusan dan pengawasan yang telah dijalankan selama tahun
buku yang berakhir pada tanggal 31 Desember 2024 sejauh tindakan tersebut tercermin dalam Laporan
Keuangan Perseroan kecuali perbuatan penggelapan, penipuan dan tindak pidana lainnya.
• Approved and accepted the Board of Directors' Report, namely the approval of the Annual Report and Annual
Financial Statements for the financial year 2024, including the Board of Commissioners' Supervisory Report.
• To ratify the Company's Financial Statements for the financial year ended 31 December 2024 which have been
audited by the Public Accounting Firm (KAP) Purwantono, Sungkoro & Surja in accordance with its report No.
00169/2.1032/AU.1 /01/0687-5/1/III/2025 with an opinion of Reasonable in All Material Matters and to grant
full release and discharge (volledig acquit et de charge) to each member of the Board of Directors and the
Board of Commissioners for the management and supervisory actions that have been carried out during the
financial year ended 31 December 2024 to the extent that such actions are reflected in the Company's Financial
Statements except for embezzlement, fraud and other criminal acts.
Mata Acara Kedua | 2nd Agenda Menyetujui penggunaan Laba Tahun Berjalan Yang Diatribusikan sebesar Rp.819.533.675.000,- (delapan ratus
sembilan belas miliar lima ratus tiga puluh tiga juta enam ratus tujuh puluh lima ribu Rupiah) untuk digunakan
Persetujuan Penggunaan Laba Bersih sebagai berikut:
Approval the use of net profit • Sebesar Rp.450.000.000.000,- (empat ratus lima puluh miliar Rupiah) atau sejumlah Rp.47,24 (empat puluh
tujuh koma dua empat Rupiah) per saham atau 54,91% (lima puluh empat koma sembilan satu persen) dari
Laba Tahun Berjalan Yang Diatribusikan, didistribusikan sebagai dividen kepada pemegang saham secara
proporsional sesuai persentase kepemilikan sahamnya. Adapun dividen ini akan didistribusikan kepada
pemegang saham pada tanggal 21 Mei 2025, sesuai dengan ketentuan dalam Anggaran Dasar Perseroan dan
Peraturan Pasar Modal.
• Berdasarkan ketentuan yang berlaku di pasar modal, yang berhak atas dividen tunai adalah pemegang saham
yang namanya tercatat dalam Daftar Pemegang Saham pada tanggal 2 Mei 2025 pukul 16.00 Waktu Indonesia
Barat. Adapun pembayaran dividen tunai akan dilakukan pada tanggal 21 Mei 2025.
• Sisa dari laba bersih Perseroan yaitu sebesar Rp.369.533.675.000,- (tiga ratus enam puluh sembilan miliar
lima ratus tiga puluh tiga juta enam ratus tujuh puluh lima ribu Rupiah) atau 45,09% (empat puluh lima koma
nol sembilan persen) dari Laba Tahun Berjalan Yang Diatribusikan akan dimasukan sebagai cadangan lainnya
yang akan menambah saldo laba ditahan.
Approved the use of Attributable Profit for the Year amounting to IDR819,533,675,000,- (eight hundred nineteen
billion five hundred thirty three million six hundred seventy five thousand Rupiah) to be used as follows:
• An amount of IDR450,000,000,000,- (four hundred fifty billion Rupiah) or an amount of IDR47.24 (forty seven
point two four Rupiah) per share or 54.91% (fifty four point nine one percent) of Attributable Profit for the Year,
distributed as dividends to shareholders proportionally according to the percentage of their share ownership.
This dividend will be distributed to shareholders on May 21, 2025, in accordance with the provisions of the
Company’s Articles of Association and the Capital Market Regulations.
• Based on the provisions applicable in the capital market, those entitled to cash dividends are shareholders
whose names are registered in the Register of Shareholders on May 2, 2025 at 16.00 Western Indonesia Time.
Meanwhile, the cash dividend payment will be made on May 21, 2025.
• The remainder of the Company’s net profit, which is IDR 369,533,675,000 (three hundred sixty-nine billion five
hundred thirty-three million six hundred seventy-five thousand Rupiah) or 45.09% (forty-five point zero nine
percent) of the Attributable Profit for the Current Year will be included as other reserves which will increase
the retained earnings balance.
Mata Acara Ketiga | 3rd Agenda Menyetujui untuk memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan untuk menunjuk Kantor
Akuntan Publik Independen, untuk melakukan audit Laporan Keuangan Perseroan tahun buku yang berakhir pada
Persetujuan Penunjukkan Akuntan Publik tanggal 31 Desember 2025, serta menetapkan biaya audit dan persyaratan lainnya, termasuk untuk menunjuk
dan/atau Kantor Akuntan Publik Kantor Akuntan Publik pengganti, apabila Kantor Akuntan Publik yang telah ditunjuk tidak dapat melanjutkan atau
Approval to appoint a public accountant and/ melaksanakan tugasnya karena sebab apapun berdasarkan peraturan perundangan.
or public accounting firm Approved to authorize the Company's Board of Commissioners to appoint an Independent Public Accounting Firm,
to audit the Company's Financial Statements for the financial year ending 31 December 2025, and determine the
audit fee and other requirements, including to appoint a replacement Public Accounting Firm, if the appointed
Public Accounting Firm is unable to continue or carry out its duties for any reason based on laws and regulations.
170 Laporan Tahunan 2025 Annual Report
Page 171
Tata Kelola Perusahaan
Good Corporate Governance
Rapat Umum Pemegang Saham Luar Biasa (RUPSLB)
Extraordinary General Meeting of Shareholders (EGMS)
Mata Acara Pertama | 1st Agenda • Menyetujui untuk mengangkat:
a. JAHJA TANUDJAJA ADELAI; dan
Persetujuan Pengangkatan Kembali/ b. ROSHAN CHAKRAVARTHY VALAUTHAM,
Perubahan Susunan Direksi masing-masing sebagai Direktur Perseroan untuk masa jabatan efektif sejak ditutupnya Rapat ini hingga Rapat
Approval the Reappointment/Changes in the Umum Pemegang Saham Tahunan (RUPST) Perseroan di tahun 2030 dengan tidak menutup hak pemegang
Composition of Board of Directors saham Perseroan untuk dapat sewaktu-waktu memberhentikan Direksi Perseroan tersebut.
Sehubungan dengan Keputusan Mata Acara Rapat ini, maka susunan anggota Dewan Komisaris dan Direksi
Perseroan terhitung sejak ditutupnya Rapat adalah sebagai berikut:
DEWAN KOMISARIS
Komisaris Utama: Prof. Ir. BUNGARAN SARAGIH
Komisaris: Ir. RIMBUN SITUMORANG
Komisaris Independen: HOESEN
DIREKSI
Direktur Utama: JAP HARTONO
Direktur: AKHMAD FAISYAL
Direktur: JAHJA TANUDJAJA ADELAI
Direktur: ROSHAN CHAKRAVARTHY VALAUTHAM
• Menyetujui pemberian kuasa dan wewenang kepada anggota Direksi Perseroan dengan hak substitusi untuk
menyatakan keputusan Rapat tersebut dalam akta Notaris dan selanjutnya memberitahukan perubahan
susunan anggota Direksi Perseroan tersebut kepada Menteri Hukum Republik Indonesia serta mendaftarkan
pada Daftar Perusahaan sesuai dengan peraturan perundangan yang berlaku.
• Approved to appoint:
a. JAHJA TANUDJAJA ADELAI; and
b. ROSHAN CHAKRAVARTHY VALAUTHAM,
each as Director of the Company for the term of office effective as of the closing of this Meeting until the
Annual General Meeting of Shareholders (AGMS) of the Company in 2030 without closing the rights of the
shareholders of the Company to dismiss the Directors of the Company at any time.
In connection with the Resolution of this Agenda, the composition of the members of the Board of Commissioners
and the Board of Directors of the Company as of the closing of the Meeting is as follows:
BOARD OF COMMISSIONERS:
President Commissioner: Prof. Ir. BUNGARAN SARAGIH
Commissioner : Ir. RIMBUN SITUMORANG
Independent Commissioner : HOESEN
DIRECTORS
President Director : JAP HARTONO
Director : AKHMAD FAISYAL
Director : JAHJA TANUDJAJA ADELAI
Director : ROSHAN CHAKRAVARTHY VALAUTHAM
• Approved the granting of power and authority to members of the Board of Directors of the Company with the
right of substitution to state the resolutions of the Meeting in a Notarial deed and subsequently notify the
changes in the composition of the Board of Directors of the Company to the Minister of Law of the Republic
of Indonesia and register in the Company Register in accordance with applicable laws and regulations.
PT Sawit Sumbermas Sarana Tbk 171
Page 172
Realisasi Hasil RUPST dan RUPSLB di Tahun 2025
Realization of the AGMS and EGMS Resolutions in 2025
Realisasi Hasil RUPST Realisasi Hasil RUPSLB
Realization of the EGMS Realization of the Independent GMS Resolutions
Sampai dengan akhir tahun 2025, seluruh keputusan RUPST Tahun Buku Sampai dengan akhir tahun 2025, seluruh Keputusan RUPSLB Tahun 2025
2024 telah dilaksanakan oleh manajemen, termasuk pembagian dividen yang telah dilaksanakan oleh manajemen. Penunjukkan JAHJA TANUDJAJA ADELAI
telah dilaksanakan pada tanggal 21 Mei 2025, dan Dewan Komisaris juga telah dan ROSHAN CHAKRAVARTHY VALAUTHAM sebagai Direktur Perseroan telah
menunjuk Kantor Akuntan Publik Purwanto Susanti dan Surja dengan Akuntan diaktakan berdasarkan Akta Berita Acara Rapat Umum Pemegang Saham Luar
Publik Daniel berdasarkan Surat Keputusan Dewan Komisaris No. 003/DEKOM- Biasa PT Sawit Sumbermas Sarana Tbk No. 88 oleh Notaris Jimmy Tanal, S.H.,
SSMS/07/2025 tanggal 30 Juli 2025. M.Kn., notaris di Jakarta dan telah memberitahukan perubahan susunan anggota
Direksi Perseroan tersebut kepada Menteri Hukum Republik Indonesia melalui
Surat No. AHU-AH.01.09.0212402 tanggal 29 April 2025.
As of the end of 2025, all EGMS Decisions for 2025 have been implemented
By the end of 2025, all decisions of the AGMS for the 2024 Fiscal Year have been by the management. The appointment of JAHJA TANUDJAJA ADELAI and
implemented by the management, including the distribution of dividends which ROSHAN CHAKRAVARTHY VALAUTHAM as Directors of the Company has been
has been carried out on May 21, 2025, and the Board of Commissioners has also notarized based on the Deed of Minutes of the Extraordinary General Meeting of
appointed the Public Accounting Firm Purwanto Susanti and Surja with Public Shareholders of PT Sawit Sumbermas Sarana Tbk No. 88 by Notary Jimmy Tanal,
Accountant Daniel based on the Decree of the Board of Commissioners No. S.H., M.Kn., notary in Jakarta and has notified the change in the composition
003/DEKOM-SSMS/07/2025 dated July 30, 2025. of the Company’s Board of Directors to the Minister of Law of the Republic of
Indonesia through Letter No. AHU-AH.01.09.0212402 dated April 29, 2025.
Rapat kedua dilaksanakan pada tanggal 30 Oktober 2025 di Financial The second meeting held on October 30, 2025 at the Financial Hall,
Hall, Graha CIMB Niaga lantai 2, Jalan Jend. Sudirman Kav. 58, Graha CIMB Niaga, 2nd floor, Jalan Jend. Sudirman Kav. 58, Jakarta
Jakarta 12190, untuk Rapat Umum Pemegang Saham Luar Biasa 12190, for the Extraordinary and Independent General Meeting of
dan Independen dengan tahapan pelaksanaan sebagai berikut: Shareholders with the following procedures:
Tahapan Pelaksanaan RUPS Luar Biasa dan Independen
Procedures of the Extraordinary and Independent GMS
Tahapan Tanggal Keterangan
Stages Date Description
Pemberitahuan | 16 September 2025 Pemberitahuan mengenai rencana RUPST telah disampaikan kepada Otoritas Jasa Keuangan
Notification September 16, 2025 (OJK) dan Bursa Efek Indonesia melalui surat No. 050/Corsec-SSMS/IX/2025.
Notification of the planned AGMS has submitted to the Financial Services Authority (OJK)
and PT Bursa Efek Indonesia through Letter No. 050/Corsec-SSMS/IX/2025.
Pengumuman 23 September 2025 Pengumuman kepada pemegang saham Perseroan melalui surat No. 51/Corsec-SSMS/
Announcement September 23, 2025 IX/2025 telah diunggah pada situs web BEI, situs web PT Kustodian Sentral Efek Indonesia
(eAsy.KSEI), dan situs web Perseroan (www.ssms.co.id).
Announcement to the Company’s shareholders through Letter No. 51/Corsec-SSMS/IX/2025
has published on the IDX website, the PT Kustodian Sentral Efek Indonesia website (eAsy.
KSEI), and the Company’s website (www.ssms.co.id).
Pemanggilan 08 Oktober 2025 Pemanggilan kepada pemegang saham Perseroan melalui surat No. 56/Corsec-SSMS/X/2025
Invitation October 08, 2025 telah diumumkan pada situs web BEI, situs web PT Kustodian Sentral Efek Indonesia (eAsy.
KSEI), dan situs web Perseroan (www.ssms.co.id).
Invitation to the Company’s shareholders through Letter No. 56/Corsec-SSMS/X/2025 has
announced on the IDX website, the PT Kustodian Sentral Efek Indonesia website (eAsy.
KSEI), and the Company’s (www.ssms.co.id).
Penyampaian Ringkasan Risalah RUPS 31 Oktober 2025 Penyampaian ringkasan risalah RUPS kepada pemegang saham dan regulator melalui surat
Submission of Summary of GMS October 31, 2025 No. 64/Corsec-SSMS/X/2025 telah diumumkan pada Otoritas Jasa Keuangan dan situs web
Minutes BEI dan situs web Perseroan.
Submission of Summary of GMS Minutes to shareholders and regulators through Letter
No. 64/Corsec-SSMS/X/2025 has submitted to Financial Services Authority and the IDX
website and the Company’s website.
Penyampaian Risalah/Berita Acara 7 November 2025 Penyampaian risalah/berita acara RUPS kepada pemegang saham dan regulator telah
RUPS November 7, 2025 disampaikan melalui surat No. 66/Corsec-SSMS/XI/2025 kepada Otoritas Jasa Keuangan dan
Submission of Minutes/Deeds of GMS situs web BEI dan telah diumumkan pada situs web Perseroan tertanggal 7 November 2025.
Submission of Minutes/Deeds of GMS to shareholders and regulators has submitted regulators
through Letter No. 66/Corsec-SSMS/XI/2025 to Financial Services Authority and the IDX
website and has been announced at the Company’s website on November 7, 2025.
172 Laporan Tahunan 2025 Annual Report
Page 173
Tata Kelola Perusahaan
Good Corporate Governance
Kehadiran RUPS Luar Biasa dan Independen Attendance at Extraordinary
and Independent GMS
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komisaris Utama : Prof. Dr. Ir. Bungaran Saragih Direktur Utama : Jap Hartono
President Commissioner President Director
Komisaris Independen : Hoesen (via online) Direktur : Akhmad Faisyal
Independent Commissioner: Director
Komisaris : Ir. Rimbun Situmorang Direktur : Jahja Tanudjaja Adelai
Commissioner Director
Direktur : Roshan Chakravarthy Valautham
Director
Pemegang Saham Pihak Independen
Shareholders Independent Party
Pemegang Saham yang hadir atau diwakili sebanyak 8.590.716.628 saham atau mewakili 90,19% dari • Pihak Independen | Independent Party
seluruh saham dengan hak suara yang sah yang telah dikeluarkan oleh Perseroan. • Jimmy Tanal, SH, M.Kn. (Notaris | Notary)
The Meeting was attended by or represented by shareholders holding a total of 8,590,716,628 shares, • Ernst & Young Indonesia, Purwanto, Sungkoro &
equivalent to 90.19% of the total shares issued and fully paid by the Company. Surja (Akuntan Publik | Public Accountant)
• PT Datindo Entrycom (Biro Administrasi Efek |
PT Datindo Entrycom (Securities Administration
Bureau)
Berikut Keputusan RUPSLB dan Independen di Tahun 2025: The following are the Extraordinary and Independent GMS resolutions
in 2025:
Rapat Umum Pemegang Saham Luar Biasa (RUPSLB)
Extraordinary General Meeting of Shareholders (EGMS)
Mata Acara Keputusan RUPS
Agenda GMS Resolutions
Mata Acara Pertama | 1st Agenda • Menyetujui rencana penjaminan aset untuk pengajuan pinjaman secara sindikasi oleh, antara lain, PT
BANK RAKYAT INDONESIA (Persero) Tbk, PT BANK NEGARA INDONESIA (Persero) Tbk, PT BANK SYARIAH
Persetujuan jaminan oleh Perseroan dan/atau INDONESIA (Persero) Tbk, LEMBAGA PEMBIAYAAN EKSPOR IMPOR (LPEI), PT BANK WOORI SAUDARA
anak usaha Perseroan sehubungan dengan INDONESIA 1906 Tbk, PT BANK MAYBANK INDONESIA Tbk, PT BANK KB INDONESIA Tbk, dan PT ALLO
fasilitas kredit sindikasi yang merupakan lebih BANK INDONESIA Tbk, dengan nilai secara keseluruhan sebanyak-banyaknya Rp.5.200.000.000.000,-
dari 50% dari jumlah kekayaan bersih Perseroan (lima triliun dua ratus miliar Rupiah);
Approval for the provision of guarantees by the • Menyetujui memberikan wewenang kepada Direksi Perseroan untuk melakukan setiap tindakan yang
Company and/or its subsidiaries in connection diperlukan, dianggap perlu/baik dan dipersyaratkan dalam rangka melaksanakan transaksi sebagaimana
with syndicated credit facilities representing disebutkan diatas termasuk namun tidak terbatas dengan menandatangani setiap dokumen, membuat
more than 50% of the Company’s total net assets perubahan dan/atau penambahan dokumen dalam bentuk apapun secara wajar yang diperlukan,
menyerahkan dan menandatangani semua permohonan dan dokumen lainnya yang diperlukan, dan
melakukan tindakan lain yang mungkin diperlukan terkait dengan rencana transaksi tersebut.
• Approving the asset guarantee plan for syndicated loan applications by, among others, PT BANK RAKYAT
INDONESIA (Persero) Tbk, PT BANK NEGARA INDONESIA (Persero) Tbk, PT BANK SYARIAH INDONESIA
(Persero) Tbk, the EXPORT-IMPORT FINANCING AGENCY (LPEI), PT BANK WOORI SAUDARA INDONESIA
1906 Tbk, PT BANK MAYBANK INDONESIA Tbk, PT BANK KB INDONESIA Tbk, and PT ALLO BANK INDONESIA
Tbk, with a total value of up to IDR5,200,000,000,000 (five trillion two hundred billion Rupiah);
• Approves the granting of authority to the Company's Board of Directors to take any necessary, deemed
necessary/appropriate, and required actions in order to carry out the aforementioned transaction, including
but not limited to signing any documents, making changes and/or additions to any documents in any
reasonable form as necessary, submitting and signing all necessary applications and other documents,
and taking other actions that may be necessary in connection with the planned transaction.
PT Sawit Sumbermas Sarana Tbk 173
Page 174
Rapat Umum Pemegang Saham Luar Biasa (RUPSLB)
Extraordinary General Meeting of Shareholders (EGMS)
Mata Acara Keputusan RUPS
Agenda GMS Resolutions
Mata Acara Kedua | 2nd Agenda • Menyetujui untuk mengangkat Tuan HENKY SATRIO WIBOWO sebagai Direktur Perseroan, untuk masa
jabatan efektif sejak ditutupnya Rapat ini hingga RUPS Tahunan Perseroan di tahun 2030, dengan
Persetujuan Pengangkatan Kembali/Perubahan tidak menutup hak pemegang saham Perseroan untuk dapat sewaktu-waktu memberhentikan Direksi
Susunan Direksi Perseroan tersebut.
Approval the Reappointment/Changes in the • Menyetujui pemberian kuasa dan wewenang kepada anggota Direksi Perseroan dengan hak substitusi
Composition of Board of Directors untuk menyatakan keputusan Rapat tersebut dalam akta Notaris dan selanjutnya memberitahukan
perubahan susunan anggota Direksi Perseroan tersebut kepada Menteri Hukum Republik Indonesia serta
mendaftarkan pada Daftar Perusahaan sesuai dengan peraturan perundangan yang berlaku.
• To approve the appointment of Mr HENKY SATRIO WIBOWO as Director of the Company, for a term
effective from the closing of this Meeting until the Company's Annual General Meeting of Shareholders
in 2030, without prejudice to the rights of the Company's shareholders to dismiss the Company's Board
of Directors at any time.
• To approve the granting of power and authority to members of the Company's Board of Directors with the
right of substitution to declare the decisions of this Meeting in a Notarial Deed and subsequently notify the
Minister of Law of the Republic of Indonesia of the changes in the composition of the Company's Board of
Directors and register them in the Company Register in accordance with applicable laws and regulations.
Rapat Umum Pemegang Saham Independen (RUPS Independen)
Independent General Meeting of Shareholders (Independent GMS)
Mata Acara Pertama | 1st Agenda • Menyetujui pengambilalihan sebagian besar saham milik PT CITRA BORNEO INDAH (CBI) dalam PT SAWIT
MANDIRI LESTARI (SML) oleh Perseroan dimana transaksi pengambilalihan Sebagian besar saham tersebut
Persetujuan atas rencana transaksi merupakan: (i) Transaksi Material sebagaimana dimaksud dalam Peraturan Otoritas Jasa Keuangan
pengambilalihan saham yang merupakan: Nomor 17/POJK.04/2020; dan (ii) Transaksi Afiliasi sebagaimana dimaksud dalam Peraturan Otoritas
• Transaksi Material sebagaimana dimaksud Jasa Keuangan Nomor 42/POJK.04/2020;
dalam Peraturan Otoritas Jasa Keuangan • Memberikan persetujuan dan kewenangan kepada Direksi Perseroan, dengan hak substitusi, sesuai dengan
No. 17/POJK.04/2020; dan anggaran dasar Perseroan, untuk membuat, melaksanakan, menandatangani dan/atau menyerahkan serta
• Transaksi Afiliasi sebagaimana dimaksud melaksanakan setiap perjanjian-perjanjian dan tindakan-tindakan yang diperlukan sehubungan dengan
dalam Peraturan Otoritas Jasa Keuangan transaksi pengambilalihan sebagian besar saham serta seluruh dokumen yang terkait dengan transaksi
No. 42/POJK.04/2020 penyelesaian utang tersebut, termasuk seluruh perubahan dan tambahan atasnya dengan syarat dan
Approval of the proposed share acquisition ketentuan yang dianggap baik oleh Direksi Perseroan.
transaction which constitutes: • Approving the acquisition of the majority of shares owned by PT CITRA BORNEO INDAH (CBI) in PT
• a Material Transaction as referred to in SAWIT MANDIRI LESTARI (SML) by the Company, whereby the acquisition of the majority of shares
Financial Services Authority Regulation constitutes: (i) a Material Transaction as referred to in Financial Services Authority Regulation Number 17/
No. 17/POJK.04/2020; and POJK.04/2020; and (ii) an Affiliated Transaction as referred to in Financial Services Authority Regulation
• an Affiliated Transaction as referred to in No. 42/POJK.04/2020;
Financial Services Authority Regulation No. • Granting approval and authority to the Company's Board of Directors, with the right of substitution, in
42/POJK.04/2020. accordance with the Company's articles of association, to make, implement, sign and/or submit and
implement any agreements and actions necessary in connection with the acquisition of the majority
of shares and all documents related to the debt settlement transaction, including all amendments and
additions thereto on terms and conditions deemed appropriate by the Company's Board of Directors.
Realisasi Hasil RUPSLB dan Independen
Realization of the Extraordinary and Independent GMS Resolutions
Realisasi Hasil RUPSLB Realisasi Hasil RUPS Independen
Realization of the EGMS Realization of the Independent GMS Resolutions
Sampai dengan akhir tahun 2025, seluruh keputusan RUPSLB telah dilaksanakan Sampai dengan akhir tahun 2025, seluruh Keputusan RUPS Independen Tahun
oleh manajemen, termasuk penunjukkan HENKY SATRIO WIBOWO sebagai 2025 telah dilaksanakan oleh manajemen dan telah disampaikan kepada Otoritas
Direktur Perseroan telah diaktakan berdasarkan Akta Berita Acara Rapat Jasa Keuangan melalui surat No.003/CEO/SSMS-EXT/XI/2025 tanggal 24
Rapat Umum Pemegang Saham Luar Biasa PT Sawit Sumbermas Sarana Tbk November 2025 terkait pengambilalihan sebagian besar saham milik PT CITRA
No. 221 oleh Notaris Jimmy Tanal, S.H., M.Kn., notaris di Jakarta dan telah BORNEO INDAH (CBI) dalam PT SAWIT MANDIRI LESTARI (SML) oleh Perseroan.
memberitahukan perubahan susunan anggota Direksi Perseroan tersebut kepada By the end of 2025, all resolutions of the Independent GMS in 2025 have been
Menteri Hukum Republik Indonesia melalui Surat No. AHU-AH.01.09-0359462 implemented by management and have been submitted to the Financial Services
tanggal 27 November 2025. Authority through Letter No.003/CEO/SSMS-EXT/XI/2025 dated November 24,
By the end of 2025, all resolutions of the EGMS have been implemented by 2025 regarding the acquisition of the majority of shares owned by PT CITRA
management, including the appointment of HENKY SATRIO WIBOWO as Directors BORNEO INDAH (CBI) in PT SAWIT MANDIRI LESTARI (SML) by the Company.
of the Company have been formalized in the Deed of Minutes of the Extraordinary
General Meeting of Shareholders of PT Sawit Sumbermas Sarana Tbk No. 221,
drawn up by Jimmy Tanal, S.H., M.Kn., Notary in Jakarta. The changes to the
composition of the Company’s Board of Directors have been duly notified
to the Minister of Law of the Republic of Indonesia through Letter No. AHU-
AH.01.09-0359462 dated November 27, 2025.
174 Laporan Tahunan 2025 Annual Report
Page 175
Tata Kelola Perusahaan
Good Corporate Governance
RUPS TAHUNAN TAHUN BUKU 2023 ANNUAL GMS FOR THE 2023 FINANCIAL YEAR
Di tahun 2024, Perseroan telah menyelenggarakan RUPS Tahunan In 2024, the Company held Annual GMS (AGMS) for the 2023 Financial
(RUPST) Tahun Buku 2023 dan RUPS Luar Biasa (RUPSLB) pada Year and Extraordinary GMS (EGMS) on April 25, 2024, with the
tanggal 25 April 2024 dengan hasil Keputusan RUPST dan RUPSLB following GMS Resolutions:
sebagai berikut:
Keputusan RUPST
AGMS Resolutions
Keputusan Rapat Mata Acara Pertama: Resolution of the First Agenda Item:
Menyetujui dan menerima Laporan Direksi, yaitu persetujuan mengenai Laporan Approve and accept the Directors' Report, namely Approval of the Annual Report
Tahunan dan Laporan Keuangan Tahunan tahun buku 2023, termasuk Laporan and Annual Financial Report for the 2023 Financial Year including the Board of
Tugas Pengawasan Dewan Komisaris. Commissioners' Supervisory Duties Report.
Mengesahkan Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada Ratify the Company's Financial Report for the financial year ending December
tanggal 31 Desember 2023 yang telah diaudit oleh Kantor Akuntan Publik (KAP) 31, 2023 which has been audited by the Purwantono, Sungkoro & Surja
Purwantono, Sungkoro & Surja sesuai dengan laporannya No. 00364/2.1032/ Public Accounting Firm (KAP) in accordance with report No. 00364/2.1032/
AU.1/01/0687-4/1/III/2024 dengan opini wajar tanpa modifikasi (unqualified), AU.1/01/0687-4/1/III/2024 with an unqualified opinion, as well as providing full
serta memberikan pelunasan dan pembebasan sepenuhnya (volledig acquit et repayment and release (volledig acquit et de charge) to each member of the
de charge) kepada setiap anggota Direksi dan Dewan Komisaris atas tindakan Board of Directors and Board of Commissioners for their actions. management
pengurusan dan pengawasan yang telah dijalankan selama tahun buku yang and supervision that has been carried out during the financial year ending 31
berakhir pada tanggal 31 Desember 2023 sejauh tindakan tersebut tercermin December 2023 as far as these actions are reflected in the Company's Financial
dalam Laporan Keuangan Perseroan, kecuali perbuatan penggelapan, penipuan Report except for embezzlement, fraud and other criminal acts.
dan tindak pidana lainnya.
Keputusan Rapat Mata Acara Kedua: Resolution of the Second Agenda Item:
Menyetujui penggunaan laba bersih Perseroan untuk tahun buku yang berakhir Approved the use of the Company's net profit for the financial year ending
pada tanggal 31 Desember 2023 sebesar Rp518.314.064.000,- untuk digunakan December 31, 2023 amounting to IDR 518,314,064,000,- to be included as other
dimasukkan sebagai cadangan lainnya yang akan menambah saldo laba ditahan. reserves which will add to the balance of retained earnings.
Keputusan Rapat Mata Acara Ketiga: Resolution of the Third Agenda Item:
Menyetujui pendelegasian kewenangan kepada Dewan Komisaris untuk Approved the delegation of authority to the Board of Commissioners to
menetapkan gaji dan/atau tunjangan Direksi dan Dewan Komisaris dengan determine the salaries and/or allowances of the Board of Directors and Board
memperhatikan rekomendasi dari Komite Nominasi dan Remunerasi. of Commissioners by considering the recommendations of the Nomination
and Remuneration Committee.
Keputusan Rapat Mata Acara Keempat: Resolution of the Four Agenda Item:
Menyetujui untuk memberikan wewenang dan kuasa kepada Dewan Komisaris Approved to grant authority and power to the Company’s Board of Commissioners
Perseroan untuk menunjuk kantor akuntan publik Independen, untuk melakukan to appoint an independent Public Accounting Firm to audit the Company’s
audit Laporan Keuangan Perseroan tahun buku yang berakhir pada tanggal 31 Financial Statements for fiscal year ending December 31, 2024, and to determine
Desember 2024, serta menetapkan biaya audit dan persyaratan lainnya, termasuk the audit fees and other requirements, including to appoint a replacement Public
untuk menunjuk kantor akuntan publik pengganti, apabila kantor akuntan publik Accounting Firm, if the appointed Public Accounting Firm cannot continue or
yang telah ditunjuk tidak dapat melanjutkan atau melaksanakan tugasnya karena carry out its duties for any reason based on laws and regulations.
sebab apapun berdasarkan peraturan perundangan.
Keputusan RUPSLB
EGMS Resolutions
Keputusan Rapat Mata Acara Pertama: Resolution of the First Agenda Item:
• Menerima pengunduran diri Bapak Nasarudin bin Nasir selaku Direktur • Accepted the resignation of Mr. Nasarudin bin Nasir as the Company’s
Utama Perseroan, Bapak Jap Hartono selaku Direktur Perseroan, dan President Director, Mr. Jap Hartono as the Company’s Director, and Mr.
Bapak Syafril Harahap selaku Direktur Perseroan, ketiganya terhitung Syafril Harahap as the Company’s Director, all three effective as of the
efektif sejak tanggal rapat dengan ucapan terima kasih dan penghargaan meeting date with the highest gratitude and appreciation for the best
sebesar-besarnya atas kinerja terbaik yang telah diberikan selama ketiganya performances provided by all three when serving as members of the
menjabat sebagai anggota Direksi Perseroan. Selanjutnya memberikan Company’s Board of Directors. Next, granted full release and discharge
pelunasan serta pembebasan tanggung jawab sepenuhnya (acquit et de (volledig acquit et de charge) to Mr. Nasarudin bin Nasir, Mr. Jap Hartono,
charge) kepada Bapak Nasarudin bin Nasir, Bapak Jap Hartono, dan Bapak and Mr. Syafril Harahap for the management conducted when they served
Syafril Harahap atas pengurusan yang telah dijalankan sejak ketiganya as members of the Company’s Board of Directors until the closing of this
menjabat sebagai anggota Direksi Perseroan hingga ditutupnya Rapat ini, Meeting, to the extent that the management and supervision actions were
sejauh tindakan pengurusan dan pengawasan tersebut tercermin dalam reflected in the Company’s books and do not constitute a criminal act.
buku-buku Perseroan dan bukan merupakan tindak pidana.
• Menyetujui untuk mengangkat Bapak Jap Hartono sebagai Direktur Utama • Approved the appointment of Mr. Jap Hartono as the Company’s President
Perseroan untuk masa jabatan efektif sejak ditutupnya rapat ini hingga RUPS Director for an effective term of office from the closing of this meeting until
Tahunan Perseroan di tahun 2029 dengan tidak menutup hak Pemegang the Company’s Annual GMS in 2029 without closing the rights of Company’s
Saham Perseroan untuk dapat sewaktu-waktu memberhentikan Direksi Shareholders to dismiss the Company’s Directors.
Perseroan tersebut.
PT Sawit Sumbermas Sarana Tbk 175
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• Menyetujui untuk mengangkat Bapak Akhmad Faisyal sebagai Direktur • Approved the appointment of Mr. Akhmad Faisyal as the Company’s Director
Perseroan untuk masa jabatan efektif sejak ditutupnya rapat ini hingga RUPS for an effective term of office from the closing of this meeting until the
Tahunan Perseroan di tahun 2029 dengan tidak menutup hak Pemegang Company’s Annual GMS in 2029 without closing the rights of Company’s
Saham Perseroan untuk dapat sewaktu-waktu memberhentikan Direksi Shareholders to dismiss the Company’s Directors.
Perseroan tersebut.
Sehubungan dengan keputusan mata acara rapat ini, maka susunan anggota In connection with the resolution of this meeting agenda, the composition of
Dewan Komisaris dan Direksi Perseroan terhitung sejak ditutupnya rapat sebagai members of the Company’s Board of Commissioners and Board of Directors
berikut. since the closing of the meeting is as follows.
Dewan Komisaris Board of Commissioners
Komisaris Utama : Prof. Dr. Ir. Bungaran Saragih President Commissioner : Prof. Dr. Ir. Bungaran Saragih
Komisaris Independen : Hoesen Independent Commissioner : Hoesen
Komisaris : Ir. Rimbun Situmorang Commissioner : Ir. Rimbun Situmorang
Direksi Board of Directors
Direktur Utama : Jap Hartono President Director : Jap Hartono
Direktur : Akhmad Faisyal Director : Akhmad Faisyal
Menyetujui pemberian kuasa dan wewenang kepada anggota Direksi Perseroan Approved to grant power and authority to members of the Company’s Board of
dengan hak substitusi untuk menyatakan keputusan Rapat tersebut dalam Directors with the right of substitution to state the resolutions of the Meeting
akta notaris dan selanjutnya memberitahukan perubahan susunan anggota in a Notary Deed and subsequently notify the changes in the composition
Direksi Perseroan tersebut kepada Menteri Hukum dan Hak Asasi Manusia serta of members of the Company’s Board of Directors to the Minister of Law and
mendaftarkan pada Daftar Perusahaan sesuai dengan peraturan perundangan Human Rights and register it in the Company Register in accordance with the
yang berlaku. applicable statutory regulations.
Realisasi Hasil RUPST dan RUPSLB di Tahun 2024 Realization of the AGMS and
EGMS Resolutions in 2024
Realisasi Hasil RUPST Realisasi Hasil RUPSLB
Realization of the AGMS Realization of the EGMS
Sampai dengan akhir tahun 2024, seluruh keputusan RUPST Tahun Buku 2023 Sampai dengan akhir tahun 2024, seluruh Keputusan RUPSLB Tahun 2024 telah
telah dilaksanakan oleh manajemen dan telah diaktakan berdasarkan Akta dilaksanakan oleh manajemen. Penunjukkan JAP HARTONO sebagai Direktur
Berita Acara Rapat Umum Pemegang Saham Tahunan PT Sawit Sumbermas Utama dan AKHMAD FAISYAL sebagai Direktur Perseroan telah diaktakan
Sarana Tbk No. 61 oleh Notaris Aulia Taufani, S.H., notaris di Jakarta , termasuk berdasarkan Akta Berita Acara Rapat Umum Pemegang Saham Luar Biasa PT
Dewan Komisaris Perseroan telah menentukan honorarium dan tunjangan Sawit Sumbermas Sarana Tbk No. 62 oleh Notaris Aulia Taufani, S.H., notaris
lainnya bagi anggota Direksi dan anggota Dewan Komisaris Perseroan untuk di Jakarta dan telah memberitahukan perubahan susunan anggota Direksi
tahun buku 2025 dan Dewan Komisaris juga telah menunjuk Kantor Akuntan Perseroan tersebut kepada Menteri Hukum Republik Indonesia melalui Surat
Publik Purwanto, Sungkoro & Surja dengan Akuntan Publik Agung Purwanto AHU-AH.01.09-0212402 tanggal 29 April 2025, serta telah didaftarkan pada
berdasarkan Surat Keputusan Dewan Komisaris No.041/Corsec-SSMS/VIII/2025 Daftar Perusahaan sesuai dengan Surat AHU-0092667.AH.01.11.tahun 2025
tanggal 4 Agustus 2025. tanggal 29 April 2025.
By the end of 2024, all resolutions of the AGMS for the 2023 Fiscal Year have By the end of 2024, all resolutions of the EGMS in 2024 have been implemented
been implemented by management and have been formalized in the Deed of by management. The appointment of JAP HARTONO as President Director
Minutes of the Annual General Meeting of Shareholders of PT Sawit Sumbermas and AKHMAD FAISYAL as Director of the Company have been formalized in
Sarana Tbk No. 61, drawn up by Aulia Taufani, S.H., Notary in Jakarta and the the Deed of Minutes of the Extraordinary General Meeting of Shareholders
Board of Commissioners has determined the honorarium and other benefits for of PT Sawit Sumbermas Sarana Tbk No. 62, drawn up by Aulia Taufani, S.H.,
members of the Company Board of Directors and Board of Commissioners for Notary in Jakarta. The changes to the composition of the Company’s Board
the financial year 2025. In addition, the Board of Commissioners has appointed of Directors have been duly notified to the Minister of Law of the Republic of
Public Accounting Firm Purwanto, Sungkoro & Surja with Public Accountant Indonesia through Letter AH.01.09-0212402 dated April 29, 2025, and have been
Agung Purwanto pursuant to the Board of Commissioner Decree No.041/Corsec- registered in the Company Register in accordance with Letter AHU-0092667.
SSMS/VIII/2025 tanggal 4 Agustus 2025. AH.01.11. of 2025 dated April 29, 2025.
176 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Dewan Komisaris
Board of Commissioners
Dalam penerapan tata kelola perusahaan yang baik, Dewan Komisaris In the implementation of good corporate governance (GCG), the
memiliki peran utama dalam mengawasi kebijakan dan pengelolaan Board of Commissioners plays a key role in overseeing the policies
Perseroan yang dijalankan oleh Direksi. Sebagai salah satu organ and management activities carried out by the Board of Directors. As
utama dalam struktur Perseroan, Dewan Komisaris bertanggung one of the Company’s main organs, the Board of Commissioners is
jawab memastikan bahwa setiap keputusan dan operasional responsible for ensuring that all corporate decisions and operations
Perseroan telah sesuai dengan prinsip-prinsip GCG serta peraturan align with GCG principles and comply with applicable laws and
perundang-undangan yang berlaku. Hal ini dilakukan oleh Dewan regulations. This oversight is carried out by providing strategic
Komisaris dengan memberikan arahan-arahan kepada Direksi melalui direction to the Board of Directors through mechanisms outlined in
mekanisme-mekanisme yang ditetapkan dalam Anggaran Dasar dan the Company’s Articles of Association and relevant legal frameworks.
peraturan perundang-undangan yang berlaku.
PEDOMAN KERJA DEWAN KOMISARIS BOARD OF COMMISSIONERS’ CHARTER
Dewan Komisaris Perseroan telah memiliki Piagam Dewan Komisaris The Company’s Board of Commissioners has established a Board of
(Board Manual) yang ditetapkan pada 10 April 2019. Piagam ini Commissioners Charter (Board Manual), which was enacted on April
menjadi acuan dalam melaksanakan tugas, tanggung jawab dan 10, 2019. This Charter serves as a guideline for carrying out the duties,
wewenangnya untuk mengawasi jalannya usaha sekaligus memenuhi responsibilities, and authorities of the Board of Commissioners in
kepentingan para pemangku kepentingan. supervising the Company’s business operations while also protecting
the stakeholder interests.
Untuk mengetahui lebih lengkap mengenai piagam Dewan For more detailed information regarding the Board of Commissioners
Komisaris, dapat dilihat pada situs web Perseroan di link berikut: Charter, please refer to the Company’s website at the following link:
https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/
document_20240502115248.pdf document_20240502115248.pdf
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES OF
DEWAN KOMISARIS THE BOARD OF COMMISSIONERS
Berdasarkan Piagam Kerja Dewan Komisaris yang dapat dilihat pada Based on Board of Commissioners Charter which can be seen at
https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/
document_20240502115248.pdf. document_20240502115248.pdf,
Tugas dan Tanggung Jawab Dewan Komisaris Perseroan, antara lain: Duties and Responsibilities of the Company ’s Board of
Commissioners, among others :
1. Dewan Komisaris bertanggung jawab penuh atas pengawasan 1. The Board of Commissioners is fully responsible for supervision
pengelolaan Perseroan oleh Direksi, termasuk untuk memberi of the management of the Company by the Board of Directors,
nasihat kepada Direksi. including to advise the Board of Directors.
2. Membentuk Komite Audit dan komite-komite lainnya guna 2. Establish Audit Committees and other committees to support
mendukung efektifitas pelaksanaan tugas. the effectiveness of task implementation.
3. Pada setiap akhir tahun buku, melakukan evaluasi terhadap 3. At the end of each financial year, evaluate the performance of
kinerja komite-komite yang disebutkan pada ayat 2. the committees mentioned in paragraph 2.
4. Menghadiri RUPS tahunan dan RUPS lainnya sesuai peraturan 4. Attending the Annual General Meeting of Shareholders and other
perundang-undangan dan Anggaran Dasar. GMS in accordance with the laws and the Articles of Association.
5. Dalam hal Perseroan tidak memiliki seorangpun anggota Direksi, 5. In the event that the Company does not have any member of the
Dewan Komisaris wajib untuk sementara mengurus Perseroan. Board of Directors, the Board of Commissioners shall temporarily
administer the Company.
6. Anggota Dewan Komisaris bertanggung jawab secara tanggung 6. The members of the Board of Commissioners are jointly
renteng atas kerugian Perseroan yang disebabkan oleh kesalahan responsible for the Company’s losses caused by errors or
atau kelalaian anggota Dewan Komisaris dalam menjalankan omissions of members of the Board of Commissioners in
tugasnya. performing their duties.
PT Sawit Sumbermas Sarana Tbk 177
Page 178
7. Anggota Dewan Komisaris tidak dapat diminta 7. A member of the Board of Commissioners shall not be held
pertanggungjawaban sebagaimana dimaksud pada ayat 1 jika accountable as referred to in paragraph 1 if it can prove:
dapat membuktikan:
a. kerugian tersebut bukan karena kesalahan atau kelalaiannya; a. the loss is not due to any errors or omissions;
b. telah melakukan pengawasan dengan itikad baik, penuh b. has conducted supervision in good faith, full of responsibility,
tanggung jawab, dan kehati-hatian untuk kepentingan and prudence for the benefit of the Company;
Perseroan;
c. tidak mempunyai benturan kepentingan baik langsung c. has no direct or indirect conflicts of interest over the control
maupun tidak langsung atas tindakan pengawasan yang measures resulting in a loss; and
mengakibatkan kerugian; dan
d. telah mengambil tindakan untuk mencegah timbul atau d. has taken action to prevent the occurrence or extent of
berlanjutnya kerugian tersebut. such losses.
Pembagian Tugas Dewan Komisaris Segregation of Duties of The
Board of Commissioners
Dewan Komisaris menetapkan pembagian tugas dan tanggung The Board of Commissioners independently establishes division of
jawab secara mandiri di antara anggota. Fokus pengawasan setiap duties and responsibilities among members. The supervision focus
anggota disesuaikan dengan peran sebagai Ketua atau Wakil Ketua of each member is adjusted to the role as Chairman or Vice Chairman
Komite Penunjang Dewan Komisaris, berdasarkan kompetensi of Supporting Committee of Board of Commissioners, based on
dan pengalaman masing-masing untuk memastikan efektivitas respective competence and experience to ensure effectiveness
pengawasan dan kelancaran tata kelola perusahaan. of supervision and smooth corporate governance.
Sebagai pemimpin dan koordinator utama, Komisaris Utama As the leader and chief coordinator, President Commissioner has
berperan penting dalam memastikan tugas dan tanggung jawab a vital role to ensure the duties and responsibilities of the Board of
Dewan Komisaris berjalan sesuai dengan prinsip GCG. Adapun tugas Commissioners are carried out in accordance with GCG principles.
dan tanggung jawab Komisaris Utama Perseroan meliputi: The duties and responsibilities of the Company’s President
Commissioner include:
1. Mengoordinasikan pelaksanaan tugas dan tanggung jawab 1. Coordinating the implementation of the duties and
Dewan Komisaris; responsibilities of the Board of Commissioners;
2. Mengusulkan pelaksanaan rapat Dewan Komisaris, termasuk 2. Proposing the implementation of Board of Commissioners
menyusun agenda rapat; meetings, including preparing the meeting agenda;
3. Melakukan pemanggilan dan memimpin rapat Dewan Komisaris; 3. Inviting and leading Board of Commissioners meeting; and
serta
4. Memastikan hasil rapat dan rekomendasi Dewan Komisaris 4. Ensuring the meeting resolutions and recommendations of
diimplementasikan oleh Direksi, sejalan dengan kepentingan the Board of Commissioners are implemented by the Board
Perseroan dan Pemegang Saham. of Directors, in line with the interests of the Company and its
Shareholders.
Dengan pembagian tugas yang jelas dan peran Komisaris Utama With clear division of duties and the role of President Commissioner
sebagai koordinator, Dewan Komisaris dapat menjalankan fungsinya as coordinator, the Board of Commissioners is able to perform
secara lebih efektif dan terarah, mendukung pertumbuhan its functions more effectively and in a focused manner, thereby
berkelanjutan Perseroan melalui pengawasan yang ketat dan supporting the Company’s sustainable growth through strict
pengambilan keputusan yang tepat. supervision and appropriate decision-making.
Pendelegasian Wewenang Dewan Komisaris Delegation of Board of Commissioners Authority
Pendelegasian wewenang oleh seorang anggota Dewan Komisaris Delegation of authority given by a member of the Board of
kepada anggota Dewan Komisaris lainnya dilakukan melalui surat Commissioners to other members of the Board of Commissioners
kuasa khusus sesuai kebutuhan. Meski demikian, pendelegasian ini is carried out through a special power of attorney for such purpose.
tidak mengurangi tanggung jawab kolektif Dewan Komisaris atas This delegation of authority does not abdicate the responsibility of
pelaksanaan tugasnya. the Board of Commissioners collectively.
178 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
KEANGGOTAAN DEWAN KOMISARIS MEMBERSHIP OF THE BOARD
OF COMMISSIONERS
Di tahun 2025, anggota Dewan Komisaris Perseroan terdiri dari tiga In 2025, the Company’s Board of Commissioners consisted of three
orang anggota, termasuk diantaranya adalah Komisaris Independen. members, including Independent Commissioner. This composition
Jumlah ini telah memenuhi ketentuan Peraturan OJK No. 33/ is in line with the provisions of POJK No. 33/POJK.04/2014 on the
POJK.04/2014 tentang tentang Direksi dan Dewan Komisaris untuk Board of Directors and Board of Commissioners of Issuers or Public
Emiten atau Perusahaan Publik (“POJK No 33”). Companies (“POJK No. 33”).
Persyaratan Keanggotaan Membership Requirements
Dalam menentukan anggota Dewan Komisaris, Perseroan memiliki In appointing members of the Board of Commissioners, the Company
persyaratan seperti yang tertuang dalam Piagam Dewan Komisaris, has specific requirements that stipulated in the Board Manual of
https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ Commissioners, https://cms.ssms.co.id/assets/pages-assets/
document_20240502115248.pdf. our-gcg-charter/document_20240502115248.pdf.
Masa Jabatan Term of Office
Masa jabatan anggota Dewan Komisaris Perseroan adalah sejak The term of office of members of Company’s Board of Commissioners
diangkat oleh Rapat Umum Pemegang Saham (RUPS) untuk jangka commenced upon their appointment by the GMS and continues until
waktu sampai dengan penutupan RUPS Tahunan yang ke-5 (lima) the close of the 5th (fifth) Annual GMS following such appointment,
setelah pengangkatan tersebut, sesuai dengan Piagam Dewan according to Board of Commissioners Charter,
Komisaris, https://cms.ssms.co.id/assets/pages-assets/our-gcg- https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/
charter/document_20240502115248.pdf. document_20240502115248.pdf.
Prosedur Pengangkatan dan Pemberhentian Procedures for Appointment and Dismissal
Perseroan telah memiliki prosedur pengangkatan dan pemberhentian The Company has procedures to appoint and dismiss the member
anggota Dewan Komisaris, berdasarkan pada Piagam Dewan of Board of Commissioners, based on the Board of Commissioners
Komisaris, https://cms.ssms.co.id/assets/pages-assets/our-gcg- Charter, https://cms.ssms.co.id/assets/pages-assets/our-gcg-
charter/document_20240502115248.pdf. charter/document_20240502115248.pdf.
Komposisi Anggota Dewan Komisaris Composition of The Board of Commissioners
Adapun komposisi anggota Dewan Komisaris Perseroan per 31 The composition of the Company’s Board of Commissioners as of
Desember 2025, sebagai berikut: December 31, 2025, is as follows:
Nama Jabatan Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position Legal Basis Term of Office Period
Prof. Dr. Ir. Bungaran Saragih Komisaris Utama Akta No. 18 Tanggal 5 Desember 2023 yang 5 Desember 2023- Periode kedua
President dibuat oleh Notaris Aulia Taufani, SH RUPS Tahunan 2028 2nd Period
Commissioner Deed No. 18 dated December 5, 2023 made by May 08, 2023 – 2028
Notary Aulia Taufani, SH Annual GMS
Hoesen Komisaris Independen Akta No. 65 Tanggal 30 September 2022 yang 22 Oktober 2022- Periode pertama
Independent dibuat oleh Notaris Aulia Taufani, SH RUPS Tahunan 2027 1st Period
Commissioner Deed No. 65 dated September 30, 2022 made October 22, 2022 –
by Notary Aulia Taufani, SH 2027 Annual GMS
Ir. Rimbun Situmorang Komisaris Akta No. 55 tanggal 28 Mei 2021 yang dibuat 31 Agustus 2021- Periode kedua
Commissioner oleh Notaris Dr. Tintin Surtini SH, MH, MKn RUPS Tahunan 2026 2nd Period
Deed No. 55 dated May 28, 2021 made by August 31, 2021 – 2026
Notary Dr. Tintin Surtini SH, MH, MKn Annual GMS
PT Sawit Sumbermas Sarana Tbk 179
Page 180
Komisaris Independen Independent Commissioner
Komisaris Independen merupakan anggota Dewan Komisaris yang An Independent Commissioner is a member of the Board of
tidak memiliki hubungan keuangan, kepengurusan, kepemilikan Commissioners who has no financial, managerial, share ownership,
saham dan atau hubungan keluarga dengan anggota Dewan and/or family relationship with other members of the Board of
Komisaris, anggota Direksi dan atau pemegang saham pengendali Commissioners, members of the Board of Directors, the controlling
atau dengan Perseroan yang mungkin menghalangi atau menghambat shareholders, or the Company, which may hinder or interfere with
posisinya untuk bertindak independen sesuai dengan prinsip-prinsip their ability to act independently in accordance with the principles
GCG. Komisaris Independen bertanggung jawab untuk melakukan of Good Corporate Governance (GCG). Independent Commissioners
pengawasan dengan mengedepankan independensi. Penunjukan are responsible for carrying out their supervisory role with a strong
Komisaris Independen sesuai dengan ketentuan yang diatur dalam emphasis on independence. The appointment of Independent
Peraturan OJK No. 33. Commissioners complies with the provisions set forth in OJK
Regulation No. 33.
Adapun pejabat Komisaris Independen Perseroan saat ini dijabat Currently, the position of Independent Commissioner is held by
oleh Bapak Hoesen yang diangkat berdasarkan Akta No. 65 Tanggal Mr. Hoesen, who was appointed based on the Deed No. 65 dated
30 September 2022 yang dibuat oleh Notaris Aulia Taufani, SH. September 30, 2022 made by Notary Aulia Taufani, SH.
Independensi Komisaris Independence Commissioner
Perseroan memastikan seluruh anggota Dewan Komisaris The Company ensures that all members of the Board of Commissioners
melaksanakan tugas dan tanggung jawab secara independen. Kriteria perform their duties and responsibilities independently. The
independensi anggota Dewan Komisaris, khususnya Komisaris independence criteria for members of the Board of Commissioners,
Independen telah tertuang dalam Piagam Dewan Komisaris, particularly Independent Commissioners, are stipulated in the Board
https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ of Commissioners Charter, https://cms.ssms.co.id/assets/pages-
document_20240502115248.pdf. assets/our-gcg-charter/document_20240502115248.pdf.
Setiap anggota Dewan Komisaris wajib menjunjung tinggi prinsip Each member of the Board of Commissioners is required to uphold
integritas, dan mengutamakan kepentingan perusahaan di the integrity principle, and prioritizing the company interest before
atas kepentingan pribadi. Anggota Dewan Komisaris juga telah personal interest. Members of the Board of Commissioners have
menandatangani Pernyataan Komitmen/Pakta Integritas yang also signed a Statement of Commitment/Integrity Pact reflecting
mencerminkan kesungguhan dalam menjaga profesionalisme sincerity in maintaining professionalism as the basis of operational
sebagai landasan pengawasan operasional. supervision.
Pernyataan Independensi Komisaris Independen Independency Statement of Independent
Commissioner
Bapak Hoesen telah menjabat sebagai Komisaris Independen 2 (dua) Mr. Hoesen has served as Independent Commissioner for 2 (two)
periode berturut-turut dan telah menandatangani surat pernyataan consecutive periods and has signed an Independent Statement.
Independen.
180 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
RANGKAP JABATAN DAN BENTURAN CONCURRENT POSITION AND CONFLICT
KEPENTINGAN ANGGOTA DEWAN KOMISARIS OF INTEREST FOR MEMBER OF THE
BOARD OF COMMISSIONERS
Rangkap Jabatan Concurrent Position
Ketentuan mengenai rangkap jabatan anggota Dewan Komisaris Provisions regarding multiple positions held by members of the
Perseroan tertuang dalam piagam Dewan Komisaris, https:// Company’s Board of Commissioners are set out in the Board of
cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ Commissioners Charter, https://cms.ssms.co.id/assets/pages-
document_20240502115248.pdf dan pedoman Tata Kelola, https:// assets/our-gcg-charter/document_20240502115248.pdf and
cms.ssms.co.id/assets/pages-assets/custom-page/gcg-policy/ Governance Guidelines, https://cms.ssms.co.id/assets/pages-
Pedoman_Tata-Kelola-Perusahaan.pdf. assets/custom-page/gcg-policy/Pedoman_Tata-Kelola-Perusahaan.
pdf.
Dalam ketentuan tersebut, anggota Dewan Komisaris dapat menjabat Under these provisions, members of the Board of Commissioners
lebih dari satu jabatan sebagai fungsi-fungsi berikut: may hold more than one position in the following capacities:
1. Anggota Direksi maksimum pada 2 (dua) Perusahaan Publik lain. 1. Member of the Board of Directors in a maximum of 2 (two) other
Public Companies.
2. Anggota Dewan Komisaris maksimum pada 2 (dua) Perusahaan 2. Member of the Board of Commissioners in a maximum of 2 (two)
Publik lain. other Public Companies.
3. Dalam hal anggota Dewan Komisaris tidak merangkap jabatan 3. If members of Board of Commissioners hold no concurrent
sebagai Direksi sebagaimana dalam poin di atas, maka anggota position as Board of Directors as stated in the point above,
Dewan Komisaris juga dapat bertindak sebagai anggota Dewan members of Board of Commissioners can also act as Board
pada maksimum 4 Perusahaan Publik lain. members in a maximum of 4 other public companies.
4. Anggota Komite paling banyak pada 5 (lima) Komite pada 4. Committee members are at most 5 (five) Committees in other
Perusahaan Publik lain di mana yang bersangkutan menjabat Public Companies where the person concerned serves as a
sebagai anggota Direksi atau Dewan Komisaris. member of the Board of Directors or Board of Commissioners.
Informasi mengenai rangkap jabatan anggota Dewan Komisaris Information on concurrent positions of members of Board of
diungkapkan dalam Profil Dewan Komisaris pada bab Profil Commissioners is disclosed in the Company profile chapter.
Perusahaan.
Benturan Kepentingan Conflict of Interest
Untuk mencegah benturan kepentingan akibat rangkap jabatan To preventing conflict of interests from concurrent positions, as well
serta menjaga independensi dan profesionalisme, maka anggota as maintaining independence and professionalism, so, members
Dewan Komisaris wajib mematuhi ketentuan berikut. of Board of Commissioners are required to comply the following
provisions.
1. Menghindari posisi yang menempatkan kepentingan pribadi 1. Avoid position that put personal interests to conflict with
bertentangan dengan kewajiban terhadap Perseroan. obligations to the Company.
2. Melaporkan segera kepada Komisaris Utama dan anggota Dewan 2. Immediately report to the President Commissioner and other
Komisaris lainnya jika terdapat benturan atau potensi benturan member of the Board of Commissioners if there is a conflict or
kepentingan, serta menyertakan informasi relevan. Komisaris potential conflict of interests, and provide relevant information.
Utama wajib menyampaikan konflik tersebut kepada Direksi. The President Commissioner must inform such conflict to the
Board of Directors.
3. Memperoleh persetujuan Dewan Komisaris sebelum melakukan 3. Obtain approval from the Board of Commissioners before
transaksi yang melibatkan benturan kepentingan, serta carrying out transactions involving conflict of interests, and
memastikan kepatuhan terhadap peraturan mengenai pihak ensure regulatory compliance on affiliated parties and conflict
terafiliasi dan transaksi benturan kepentingan. of interest transactions.
4. Tidak terlibat dalam pengambilan keputusan yang berkaitan 4. Not involved in the decision-making related to the conflict of
dengan konflik kepentingan yang dimiliki. interests.
PT Sawit Sumbermas Sarana Tbk 181
Page 182
PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT FOR MEMBER
ANGGOTA DEWAN KOMISARIS OF THE BOARD OF COMMISSIONERS
Kebijakan Pelatihan Training Policy
Perseroan memiliki kebijakan pelatihan bagi setiap insan Perseroan, The Company has training policy for all of the Company’s employees,
termasuk Dewan Komisaris yang tertuang dalam pedoman Tata including Board of Commissioners as stipulated in the Governance
Kelola, https://cms.ssms.co.id/assets/pages-assets/custom-page/ Guidelines, https://cms.ssms.co.id/assets/pages-assets/custom-
gcg-policy/Pedoman_Tata-Kelola-Perusahaan.pdf. page/gcg-policy/Pedoman_Tata-Kelola-Perusahaan.pdf.
Pelaksanaan Implementation
Perseroan mengadakan pelatihan bagi Dewan Komisaris, termasuk The Company conducted training programs for the Board of
program orientasi/pengenalan Perseroan bagi Anggota Dewan Commissioners, including an orientation/induction program for
Komisaris baru yang dilakukan guna memberikan pemahaman new member of the Board of Commissioners. This program is
mengenai tugas dan tanggung jawab sebagai anggota Dewan designed to provide a comprehensive understanding of their roles
Komisaris agar dijalankan dengan sebaik-baiknya. Program and responsibilities to ensure effective execution of their duties.
pengenalan diberikan dalam bentuk presentasi, pertemuan, The orientation is delivered through presentations, meetings, site
kunjungan ke fasilitas Perseroan atau program lainnya. visits to the Company’s facilities, and other relevant programs.
Di tahun 2025, Perseroan tidak melaksanakan program pengenalan In 2025, the Company did not conduct an induction program for new
Dewan Komisaris dikarenakan komposisi Dewan Komisaris tidak members of the Board of Commissioners due to there is no change
mengalami perubahan. Adapun pelatihan Dewan Komisaris di tahun in the Board of Commissioners composition. The following training
2025 adalah sebagai berikut: programs for the Board of Commissioners were conducted in 2025:
Nama dan Jabatan Materi Pendidikan/Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Training/Education Material Place/Date Organizer
Isgano Indonesia 2025 Bandung, 5-7 Februari 2025 Media Perkebunan
Bandung, February 5-7, 2025 Plantation Media
Seminar Nasional Peran Strategis Kelapa Sawit Bogor, 24 Februari 2025 Departemen Agribisnis IPB |
Menuju Indonesia 2045 Bogor, February 24, 2025 Department of Agribusiness, IPB
National Seminar on the Strategic Role of Palm Oil
Toward Indonesia 2045
Seminar Nasional Huluisasi dan Hilirisasi Sawit Bogor, 11 Maret 2025 Departemen Agribisnis IPB |
Sebagai Motor Penggerak Pertumbuhan Indonesia Bogor, March 11, 2025 Department of Agribusiness, IPB
Serta Mewujudkan Ketahanan Pangan dan Energi
Nasional.
National Seminar on Upstream and Downstream
Development of the Palm Oil Industry as a Driver of
Indonesia’s Economic Growth and the Realization of
National Food and Energy Security
RSPO BoG, Phuket, Thailand Thailand, 10-12 Juni 2025 RSPO
Thailand, June 10-12, 2025
Prof. Dr. Ir. Bungaran Kuliah Umum | General lecture Medan, 2 Juli 2025 Universitas Sumatera Utara
Saragih Medan, July 2, 2025 University of North Sumatra
Komisaris Utama
President Commissioner Seminar Nasional Strategi Percepatan Swasembada ICE BSD, 18 September 2025 ILDEX Indonesia
Pangan Berkelanjutan ICE BSD, September 18, 2025
National Seminar on Strategies to Accelerate
Sustainable Food Self-Sufficiency
Indonesian International Palm Oil Conference 2025 Medan, 7-9 Oktober 2025 Fireworks Exhibitions and
Medan, October 7-9, 2025 Conferences
RSPO BoG,Malaysia Malaysia, 3-6 November 2025 RSPO
Malaysia, November 3-6, 2025
IPOC Bali 2025 Bali, 13-14 November 2025 Gapki
Bali, November 13-14, 2025
Indonesia Food Resilience Forum 2025 Jakarta, 3 Desember 2025 Foundry Collective
Jakarta, December 3, 2025
FGD Solusi Berkelanjutan Perkebunan Sawit dan Bogor, 12 Desember 2025 Media Perkebunan
Resiko Banjir Bogor, December 12, 2025 Plantation Media
Focus Group Discussion on Sustainable Solutions for
Palm Oil Plantations and Flood Risk
182 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Nama dan Jabatan Materi Pendidikan/Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Training/Education Material Place/Date Organizer
Pendidikan Profesi Lanjutan Wakil Manajer Investasi Jakarta, 22 Januari 2025 Perkumpulan Wakil Manajer
Advanced Professional Education for Associate Jakarta, January 22, 2025 Investasi Indonesia
Investment Managers Association of Deputy Investment
Managers of Indonesia
Pertemuan Tahunan Industri Jasa Keuangan 2025 Jakarta, 11 Februari 2025 OJK | FSA
(PTIJK) Jakarta, February 11, 2025
2025 Annual Meeting of the Financial Services
Industry (PTIJK)
Indonesia Capital Market Executive (ICME) Capacity Shanghai, 7-11 Mei 2025 Self-Regulatory Organizations (SRO)
Building and Networking 2025 Shanghai, May 7-11, 2025
Hoesen Navigating Global Dynamics: The Resilience of Jakarta, 8 Juli 2025 KSEI
Komisaris Independen Indonesia’s Economic and Financial System Jakarta, July 8, 2025
Independent Commissioner Strategy & Strategic Planning: Creating Tomorrow’s Austria, 15 -19 September 2025 Oxford Management Centre
Organisation out of today’s Organisation Austria, September 15-19, 2025
Pendidikan Profesi Lanjutan Wakil Penjamin Emisi Jakarta, 12 November 2025 Mandiri Sekuritas
Efek Jakarta, November 12, 2025
Advanced Professional Education for Associate
Underwriters
CEO Networking (Managing Global Trade and Jakarta, 18 November 2025 OJK - SRO
Empowering Business Strategy) Jakarta, November 18, 2025
Exploring Current Technology for Capital Market: Yogyakarta, 4-7 Desember 2025 KSEI
Building Trust, Efficiency, and Innovation Yogyakarta, December 4-7, 2025
RAPAT DEWAN KOMISARIS MEETING OF THE BOARD OF COMMISSIONERS
Kebijakan Rapat Dewan Komisaris Board of Commissioners Meeting Policy
Kebijakan rapat Dewan Komisaris tertuang pada Piagam Dewan The Board of Commissioners meeting policy is stipulated in the
Komisaris, https://cms.ssms.co.id/assets/pages-assets/our-gcg- Board of Commissioners Charter, https://cms.ssms.co.id/assets/
charter/document_20240502115248.pdf. pages-assets/our-gcg-charter/document_20240502115248.pdf.
Dewan Komisaris diwajibkan mengadakan rapat internal secara The Board of Commissioners is required to convene internal
berkala minimal 1 (satu) kali dalam 2 (dua) bulan. Sedangkan rapat meetings on a regular basis at least once time every 2 (two) months.
bersama Direksi, dilakukan secara berkala paling kurang 1 (satu) While the joint meetings of Board of Commissioners with the Board
kali dalam 3 (tiga) bulan. of Directors is held periodically at least 1 (one) in 3 (three) months.
Rapat dapat diadakan secara fisik atau non-fisik melalui Meeting can be held either physical or non-physical through
telekonferensi, video konferensi, atau media elektronik lainnya. teleconference, video conference, or other electronic media. If a
Jika anggota Dewan Komisaris berhalangan hadir, mereka dapat member of the Board of Commissioners unable to attend, he/she
menunjuk anggota lain sebagai perwakilan dengan surat kuasa can appoint other member as representative with a special power
khusus. of attorney.
Frekuensi rapat dan tingkat kehadiran Dewan Komisaris dalam The frequency of meetings and the attendance rate of the Board of
Rapat Dewan Komisaris, rapat Dewan Komisaris bersama Direksi dan Commissioners at Board of Commissioners meetings, joint meetings
tingkat kehadiran anggota Dewan Komisaris dalam rapat tersebut with the Board of Directors, and participation in the GMS are as
termasuk kehadiran dalam RUPS adalah sebagai berikut: follows:
PT Sawit Sumbermas Sarana Tbk 183
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Rapat Internal Dewan Rapat Dewan Komisaris
Komisaris dengan Direksi RUPS
Board of Commissioners Board of Commissioners Meeting with GMS
Nama dan Jabatan Internal Meeting the Board of Directors
Name and Position Jumlah Jumlah Jumlah Jumlah Kehadiran Kehadiran Jumlah
Rapat Kehadiran Rapat Kehadiran RUPST RUPSLB Kehadiran
% % %
Number of Total Number of Total Attendance Attendance Total
meetings Attendance meetings Attendance in AGMS in EGMS Attendance
Prof. Dr. Ir. Bungaran 6 6 100 4 4 100 1 2 3 100
Saragih
(Komisaris Utama)
Hoesen 6 6 100 4 4 100 1 2 3 100
(Komisaris Independen)
Ir. Rimbun Situmorang 6 6 100 4 4 100 1 2 3 100
(Komisaris)
Rata-rata Kehadiran 18 18 100 12 12 100 3 6 9 100
Agenda
Rapat Internal Rapat Gabungan
Internal Meeting Joint Meeting
Pengesahan Laporan Tahunan dan Laporan Keuangan Perseroan Tahun 2024 Penyampaian dan Pembahasan Kinerja Kuartal IV Tahun 2024 sekaligus
Approval of the Company’s 2024 Annual Report and Financial Statements. Pemaparan Rencana Aksi Korporasi, Penerbitan Global Bond
Submission and Discussion of the Fourth Quarter 2024 Performance,
including the Presentation of the Corporate Action Plan for the Issuance
of a Global Bond.
Persiapan Pelaksanaan RUPST dan RUPSLB, termasuk pembahasan nominasi Direksi Pembahasan Laporan Keuangan Kuartal I Tahun 2025.
Preparation for the implementation of the Annual General Meeting of Shareholders (AGMS) Discussion of the First Quarter 2025 Financial Statements.
and the Extraordinary General Meeting of Shareholders (EGMS), including discussion
about the nomination of Directors
Pembahasan Honorarium dan gaji Dewan Komisaris dan Direksi serta Rencana Akuisisi Penyampaian dan Pembahasan Kinerja Semester I Tahun 2025, sekaligus
PT Sawit Mandiri Lestari (SML) pembahasan akuisisi SML dan rencana RUPSLB dan Independen
Discussion on the honorarium and salaries of the Board of Commissioners and the Submission and Discussion of the first Semester 2025 Performance,
Board of Directors, as well as the proposed acquisition of PT Sawit Mandiri Lestari (SML) including discussion regarding the acquisition of SML and the planned
Extraordinary and Independent GMS.
Pembahasan pelaksanaan RUPS Luar Biasa dan Independen, sekaligus nominasi Direksi Penyampaian dan Pembahasan Kinerja Kuartal III Tahun 2025, sekaligus
Discussion on the implementation of Extraordinary and Independent General Meeting pembahasan fasilitas kredit sindikasi
of Shareholders, including the nomination of Directors Submission and Discussion of the Third Quarter 2025 Performance,
including discussion on syndicated loan facilities
Pemaparan oleh Konsultan Hukum Terkait Risiko Bisnis Bagi Dewan Komisaris dan Direksi
Presentation by Legal Counsel Regarding Business Risks for the Board of Commissioners
and the Board of Directors.
Pembahasan Rencana Kerja dan Anggaran Tahun 2026
Discussion on the 2026 Work Plan and Budget.
KINERJA DEWAN KOMISARIS PERFORMANCE OF THE BOARD
OF COMMISSIONERS
Di tahun 2025, Dewan Komisaris Perseroan telah melaksanakan In 2025, the Company’s Board of Commissioners has implemented
tugas dan tanggung jawabnya sesuai dengan Pedoman Kerja Dewan his roles and responsibilities, according to the Board Manual of
Komisaris, di antaranya adalah sebagai berikut: Commissioners including:
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Tata Kelola Perusahaan
Good Corporate Governance
Uraian Tugas Realisasi Tahun 2025
Description of Duties 2025 Realization
Menyampaikan saran dan pendapat mengenai: Dewan Komisaris telah menyampaikan saran mengenai pengembangan bisnis dan
1. Rencana pengembangan Perseroan, Laporan Tahunan, dan strategi serta mitigasi risiko, melalui berbagai laporan, termasuk Laporan Pengawasan
laporan berkala lainnya dari Direksi dalam forum RUPS. Dewan Komisaris. Di tahun 2025, Dewan Komisaris telah membuat 2 (dua) laporan,
2. Saran dan langkah perbaikan yang harus ditempuh, apabila diantaranya mengenai Arahan Dewan Komisaris Dalam Rangka Tugas Pengawasan
Perseroan menunjukkan gejala kemunduran. Dewan Komisaris Atas Pencapaian Kinerja Triwulan I 2025 dan Evaluasi terhadap kinerja
3. Saran dan pendapat mengenai setiap persoalan lainnya yang Perseroan Triwulan I 2025.
dianggap penting bagi pengelolaan Perseroan
4. Saran dan pendapat terhadap prospek dan kinerja keuangan Selain itu, Dewan Komisaris juga telah membuat Laporan Pengawasan Dewan Komisaris
perusahaan berdasarkan laporan Direksi. yang memuat pengawasan strategi, pengawasan penerapan GCG, pengawasan efektivitas
Deliver suggestions and opinions regarding: sistem manajemen risiko dan pengendalian internal, serta opini terhadap prospek dan
1. The Company’s development plan, Annual Report and other kinerja keuangan Perusahaan. Laporan Pengawasan Dewan Komisaris telah diserahkan
periodic reports from the Board of Directors in GMS forum. dalam RUPS Tahunan pada 21 April 2025.
2. Suggestions and corrective steps to be taken, if Company
shows signs of decline. The Board of Commissioners has delivered suggestions regarding business development
3. Advice and opinions regarding any other issues deemed and strategy as well as risk mitigation through various reporting, including the Supervisory
important for the management of Company Report of the Board of Commissioners. In 2025, the Board of Commissioners has made
4. Suggestions and opinions toward the Company’s financial 2 (two) reports, including the Direction of the Board of Commissioners in the Framework
projection and performance based on the Board of Directors of the Board of Commissioners' Supervision of the Performance Achievement in the
report. First Quarter of 2025 and the Evaluation of the Company's Performance in the First
Quarter of 2025.
In addition, the Board of Commissioners has prepared a Supervisory Report containing
oversight of strategy implementation, supervision of GCG implementation, oversight of the
effectiveness of the risk management and internal control systems, as well as its opinion
on the Company’s prospects and financial performance. The Board of Commissioners’
Supervisory Report was submitted at the Annual General Meeting of Shareholders held
on April 21, 2025.
Membentuk Komite Audit dan komite-komite lainnya guna mendukung Hingga akhir tahun 2025, Dewan Komisaris Perseroan telah membentuk Komite Audit
efektifitas pelaksanaan tugas. dan Komite Nominasi dan Remunerasi.
Establish the Audit Committee, and other committees to support the By the end of 2025, the Company’s Board of Commissioners has appointed Audit
effectiveness of duties implementation Committee and Nomination and Remuneration Committee.
Melakukan evaluasi terhadap kinerja komite-komite Dewan Komisaris telah melakukan evaluasi atas kinerja Komite Audit dan Komite Nominasi
Conduct evaluation toward committees performance dan Remunerasi.
Board of Commissioners have evaluated the Audit Committee and the Nomination and
Remuneration Committee performance.
Melakukan evaluasi terhadap kinerja Direksi Dewan Komisaris telah melakukan evaluasi atas kinerja Direksi melalui Laporan Evaluasi
Evaluating the Board of Directors performance Kinerja No. 022/DEKOM-SSMS/06/2025 tahun 2025 yang menyatakan, Direksi Perseroan
telah menjalankan tugas dan tanggung jawabnya dengan baik.
Board of Commissioners have evaluated the Board of Directors performance through
Performance Evaluation Report No. 022/DEKOM-SSMS/06/2025 of 2025, stating that the
Company’s Board of Directors has implemented its duties and responsibilities properly.
Menghadiri rapat, baik rapat Dewan Komisaris, rapat gabungan dengan Dewan Komisaris Perseroan telah melaksanakan 6 (enam) rapat Dewan Komisaris dan
Direksi, maupun Rapat Umum Pemegang Saham (RUPS) 4 (empat) rapat gabungan dengan Direksi yang dihadiri oleh seluruh anggota Dewan
Attending meeting, either Board of Commissioners meeting, joint Komisaris.
meeting with Directors, or General Meeting of Shareholders (GMS) Seluruh anggota Dewan Komisaris juga menghadiri seluruh RUPS yang diselenggarakan
di tahun 2025, baik RUPST, RUPSLB, maupun RUPS Independen.
The Company’s Board of Commissioners has implemented 6 (six) internal meetings and
4 (four) joint meeting with the Board of Directors, attended by the entire of the Board of
Commissioners.
All members of the Board of Commissioners also attended all General Meetings of
Shareholders held in 2025, including the Annual GMS (AGMS), the Extraordinary GMS
(EGMS), and the Independent GMS.
PT Sawit Sumbermas Sarana Tbk 185
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Uraian Tugas Realisasi Tahun 2025
Description of Duties 2025 Realization
Memberikan persetujuan tertulis melalui rapat internal dan rapat Dewan Komisaris telah memberikan persetujuan tertulis mengenai:
gabungan mengenai keputusan:
1. Rancangan Rencana Kerja dan Anggaran Perusahaan (RKAP) 1. Rancangan Rencana Kerja dan Anggaran Perusahaan (RKAP) .
2. Rencana RUPS Tahun Buku 2024 yang dilaksanakan pada 21 2. Rencana RUPS Tahun Buku 2024 yang dilaksanakan pada 21 April 2025 melalui
April 2025. Notulen Rapat Dewan Komisaris dan Direksi pada tanggal 15 April 2025 tahun
2025.
3. Aksi korporasi berupa pembelian aset yang sifatnya penting 3. Aksi korporasi berupa pembelian aset yang sifatnya penting melalui Surat No. 69/
Corsec-SSMS/XI/2025 tahun 2025.
4. Transaksi pinjaman dari Perseroan kepada pihak terafiliasi 4. Transaksi pinjaman dari Perseroan kepada pihak terafiliasi, PT Sawit Mandiri
Lestari melalui Surat No. 71/Corsec-SSMS/XI/2025 tahun 2025.
5. Transaksi pinjaman yang jumlahnya melebihi 20% dari 5. Transaksi pinjaman yang jumlahnya melebihi 20% dari keseluruhan modal
keseluruhan modal ditempatkan dan disetor penuh oleh ditempatkan dan disetor penuh oleh Perseroan melalui Surat No. 65/Corsec-
Perseroan. SSMS/X/2025 tahun 2025.
Provide written approval through internal meeting and joint meeting The Board of Commissioners has granted written approvals for the following matters:
regarding:
1. The Draft Annual Work Plan and Budget (RKAP). 1. The Draft Annual Work Plan and Budget(RKAP).
2. The plan for the General Meeting of Shareholders for the 2. The plan for the 2024 Fiscal Year GMS which will be held on April 21, 2025
2024 Financial Year, held on April 21, 2025. through the Minutes of the Meeting of the Board of Commissioners and Board
of Directors on April 15, 2025.
3. A corporate action in the form of the acquisition of material 3. Corporate action is in the form of the purchase of important assets through
assets. Letter No. 69/Corsec-SSMS/XI/2025 of 2025.
4. A loan transaction from the Company to an affiliated party. 4. Loan transactions from the Company to affiliated parties, PT Sawit Mandiri
Lestari through Letter No. 71/Corsec-SSMS/XI/2025 of 2025.
5. A loan transaction with a value exceeding 20% of the 5. Loan transactions that exceed 20% of the total capital are issued and fully paid
Company’s total issued and fully paid-up capital. up by the Company through Letter No. 65/Corsec-SSMS/X/2025 of 2025.
PENILAIAN KINERJA DEWAN KOMISARIS PERFORMANCE ASSESSMENT OF
THE BOARD OF COMMISSIONERS
Prosedur dan Kriteria Penilaian Assessment Procedure, and Criteria
Penilaian kinerja Dewan Komisaris dilakukan berdasarkan kriteria The performance assessment of the Board of Commissioners is
yang disusun secara mandiri oleh Dewan Komisaris. Penilaian ini conducted based on the criteria independently established by the
dilaksanakan setiap akhir tahun buku, dan hasilnya disampaikan Board of Commissioners. This assessment is carried out at the
dalam RUPS. end of every fiscal year and the results are submitted at the GMS.
Kriteria penilaian mencakup unsur-unsur yang telah disepakati The assessment criteria include the elements already agreed in the
dalam Rencana Kerja Tahunan (RKT), meliputi: Annual Work Plan (RKT), as follows:
1. Tingkat kehadiran dalam rapat; 1. Attendance rate in meetings;
2. Kontribusi di dalam proses pengambilan keputusan; 2. Contributions in the decision-making process;
3. Keterlibatan dalam penugasan tertentu; serta 3. Involvement in certain assignments; and
4. Komitmen untuk memajukan kepentingan Perseroan. 4. Commitment to prioritize the Company’s interests.
Hasil Penilaian Assessment Result
Berdasarkan hasil penilaian kinerja tahun 2025, Dewan Komisaris Based on the 2025 performance assessment result, the Board
dinyatakan telah menjalankan tugas dan tanggung jawab sesuai of Commissioners is considered to have carried out the duties
ketentuan yang berlaku. Hasil penilaian ini menjadi dasar untuk: and responsibilities according to the applicable provisions. The
assessment results are used as the basis to:
1. Memberikan pelunasan dan pembebasan sepenuhnya (volledig 1. Give full release and discharge (volledig acquit et de charge);
acquit et de charge);
2. Menentukan struktur dan besaran remunerasi Dewan Komisaris; 2. Determine the remuneration structure and amount for the Board
serta of Commissioners; and
3. Menetapkan langkah perbaikan yang perlu dilakukan oleh Dewan 3. Determine the corrective steps to be taken by the Board of
Komisaris untuk periode selanjutnya. Commissioners for the subsequent period.
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Tata Kelola Perusahaan
Good Corporate Governance
PENILAIAN KINERJA KOMITE PENDUKUNG PERFORMANCE ASSESSMENT OF THE BOARD
TUGAS DEWAN KOMISARIS OF COMMISSIONERS’ SUPPORTING COMMITTEES
Dewan Komisaris melaksanakan tugasnya dengan didukung oleh The Board of Commissioners carries out its duties supported by the
Komite Audit, dan Komite Nominasi dan Remunerasi. Setiap Komite Audit Committee and Nomination and Remuneration Committee.
memiliki kriteria penilaian sesuai dengan tugas, tanggung jawab, Each Committee has an assessment criteria in accordance with
target, dan realisasi pencapaian. its duties, responsibilities, targets, and achievement realization.
Prosedur Penilaian Assessment Procedures
Penilaian kinerja Komite Pendukung Dewan Komisaris dilakukan Performance assessment of the Supporting Committees to the
1 (satu) kali dalam 1 (satu) tahun periode penilaian, di mana Board of Commissioners is carried out 1 (one) in 1 (one) year, where
Dewan Komisaris melakukan evaluasi dan penilaian tahunan atas the Board performs an annual evaluation and assessment of the
pelaksanaan tugas dari seluruh komite-komite tersebut. implementation of duties by all three committees.
Penilaian kinerja anggota komite dilaksanakan secara berkala oleh The performance assessment of committee members is carried out
Dewan Komisaris, baik secara kolektif maupun secara individu collectively or individually using the assessment method stipulated
dengan menggunakan metode penilaian yang ditetapkan dalam in the decision of the Board of Commissioners.
keputusan Dewan Komisaris.
Kriteria Penilaian Assessment Criteria
Kriteria penilaian komite-komite tersebut didasarkan pada: The assessment criteria for those committees include:
1. Pelaksanaan tugas dan tanggung jawab selama tahun berjalan 1. Implementation of duties and responsibilities during the year as
sebagaimana diatur dalam pedoman atau piagam masing- stipulated in the respective committee charters or guidelines,
masing komite serta kebijakan internal Perseroan; as well as the Company’s internal policies;
2. Tingkat kehadiran dalam masing-masing rapat komite; 2. Attendance rate in each committee meeting;
3. Kemampuan bekerja sama dan berkomunikasi secara aktif 3. Ability to cooperate and communicate actively among
sesama anggota Komite; Committee members;
4. Integritas; 4. Integrity;
5. Kemampuan memahami Visi, Misi, dan Rencana Strategis 5. Ability to understand the Company’s Vision, Mission, and
Perseroan; serta Strategic Plan; and
6. Kualitas atas saran/rekomendasi yang diberikan terkait program 6. Quality of suggestions/recommendations given regarding the
kerja masing-masing Komite Penunjang Dewan Komisaris. work program of each Supporting Committee of the Board of
Commissioners.
Hasil Penilaian Assessment Result
Sepanjang tahun 2025, Dewan Komisaris menilai bahwa pelaksanaan In 2025, the Board of Commissioners assessed that the
tugas oleh Komite Audit, Komite Nominasi dan Remunerasi, telah performance of duties by the Audit Committee and the Nomination
dilaksanakan dengan baik sesuai dengan kriteria yang ditetapkan. and Remuneration Committee, throughout the year has been
satisfactorily fulfilled in accordance with the established criteria.
Komite Audit mendukung Dewan Komisaris dalam memantau The Audit Committee supported the Board of Commissioners in
perencanaan dan pelaksanaan audit, serta menilai kecukupan monitoring the plan and implementation of audit, as well as assessing
pengendalian internal. Sementara itu, Komite Nominasi dan the adequacy of internal control. Meanwhile, the Nomination and
Remunerasi membantu Dewan Komisaris dalam menganalisis data Remuneration Committee assisted the Board of Commissioners in
calon anggota Direksi yang memenuhi syarat, serta mengusulkan analyzing the eligible prospective members of the Board of Directors,
sistem remunerasi yang sesuai. and proposing the appropriate remuneration system.
PT Sawit Sumbermas Sarana Tbk 187
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Direksi
Board of Directors
Direksi merupakan organ utama Perseroan yang bertanggung jawab The Board of Directors is the Company’s primary organ, holding
penuh atas pengelolaan perusahaan serta memastikan penerapan full responsibility for managing the Company and ensuring the
tata kelola yang baik di seluruh lini bisnis. Dalam menjalankan implementation of good corporate governance across all business
tugasnya, Direksi tidak hanya memastikan kepatuhan terhadap operations. In performing their duties, the Board of Directors not
regulasi dan prinsip tata kelola yang berlaku, tetapi juga menjalin only ensures compliance with relevant governance regulations and
hubungan sinergis dengan Dewan Komisaris guna memastikan principles, but also fosters synergistic relationships with the Board
efektivitas pengawasan yang transparan dan akuntabel. Selain itu, of Commissioners to ensure transparent and accountable oversight.
Direksi berperan dalam merumuskan strategi bisnis serta mengelola Additionally, the Board of Directors plays a pivotal role in formulating
dampak ekonomi, lingkungan, dan sosial, dengan menyeimbangkan business strategies and managing the economic, environmental,
ketiga aspek tersebut demi keberlanjutan operasional Perseroan. and social impacts of the Company, balancing these three aspects
to ensure sustainability of the Company’s operations.
PEDOMAN KERJA DIREKSI BOARD OF DIRECTORS’ CHARTER
Direksi Perseroan telah memiliki Piagam Direksi (Board Manual) The Company’s Board of Directors has established a Board of
yang ditetapkan pada 10 April 2019 dan berfungsi sebagai pedoman Commissioners Charter (Board Manual), which was enacted on
dalam menjalankan tugas dan tanggung jawabnya. April 10, 2019 and has function as guidelines in implementing its
duties and responsibilities.
Untuk mengetahui lebih lengkap mengenai piagam Direksi, For more detailed information regarding the Board of Directors
dapat dilihat pada situs web Perseroan di link berikut: https:// Charter, please refer to the Company’s website at the following link:
cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/
document_20240502115201.pdf. document_20240502115201.pdf.
TUGAS DAN TANGGUNG JAWAB DIREKSI DUTIES AND RESPONSIBILITIES OF
THE BOARD OF DIRECTORS
Berdasarkan Piagam Kerja Direksi yang dapat dilihat pada Based on Board of Directors Charter which can be seen at
https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/
document_20240502115201.pdf. document_20240502115201.pdf.
Tugas dan Tanggung Jawab Direksi Perseroan, antara lain: Duties and Responsibilities of the Company’s Board of Directors,
among others:
1. Direksi bertanggung jawab penuh atas pengelolaan Perseroan. 1. The Directors are fully responsible for the management of the
Company.
2. Direksi menjalankan Perusahaan sesuai dengan kewenangan dan 2. The Directors shall run the Company according to its authority
tanggung jawabnya sebagaimana didefinisikan dalam Anggaran and responsibility as defined in the Articles of Association
Dasar dan prosedur, kebijakan, dan pedoman terkait lainnya. and any other related procedures, policies and guidelines. Key
Tanggung jawab utama Direksi meliputi: responsibilities of the Directors include:
a. mengarahkan dan mengelola Perseroan sesuai dengan a. direct and manage the Company in accordance with the
tujuan Perseroan; Company’s objectives;
b. mengendalikan, memelihara dan mengelola aset Perseroan b. control, maintain and manage the Company’s assets for the
untuk kepentingan Perseroan; interests of the Company;
c. merancang struktur pengendalian internal, memastikan c. devise an internal control structure, ensure a corporate
fungsi audit internal perusahaan bekerja pada setiap tingkat working internal audit function at every level of the
manajemen, dan menindaklanjuti temuan audit internal management, and follow up internal audit findings according
sesuai dengan kebijakan dan arahan Dewan Komisaris untuk to policies and directives of the Board of Commissioners
tujuan pengendalian umum sesuai dengan peraturan yang for general control purposes in compliance with regulations
ditentukan oleh pihak berwenang. determined by the authorities.
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3. Manajemen Perseroan yang disebutkan dalam butir 1 dan 2 di atas 3. Management of the Company mentioned in items 1 and 2 above
harus dilakukan oleh masing-masing anggota Direksi dengan should be carried out by each member of the Directors in good
itikad baik dan dengan penuh tanggung jawab. faith and with full responsibility.
4. Setiap anggota Direksi secara pribadi bertanggung jawab penuh 4. Each member of the Directors is personally fully responsible for
atas kerugian yang dialami oleh Perseroan jika dia salah atau any loss sustained by the Company when he/she is at fault or is
lalai dalam melaksanakan tugas sebagaimana dimaksud dalam negligent in performing duties specified in article 97 paragraphs
Pasal 97 ayat 3 Undang-Undang Perseroan Terbatas. 3 of the Limited Liability Law.
5. Direksi wajib menerapkan prinsip-prinsip Good Corporate 5. The Directors shall apply the principles of Good Corporate
Governance dalam setiap aktivitas bisnis Perseroan di semua Governance in every business activity of the Company at all
jenjang organisasi. levels of the organization.
6. Direksi harus menindaklanjuti temuan audit dan rekomendasi 6. The Directors shall follow up audit findings of and
yang dibuat oleh unit kerja audit internal Perseroan dan auditor recommendations made by the internal audit working unit of
eksternal, dan hasil pengawasan oleh Otoritas Jasa Keuangan the Company and external auditors, and results of supervision by
dan/atau otoritas pengawas lainnya. Financial Services Authority and/or other overseeing authorities.
7. Untuk penerapan prinsip-prinsip Tata Kelola Perusahaan yang 7. For the implementation of Good Corporate Governance principles
Baik sebagaimana dimaksud dalam angka 5, Direksi sekurang- as specified in item 5, the Directors shall at least set up the
kurangnya harus mengatur hal-hal sebagai berikut: following:
a. Fungsi Kerja Audit Internal; a. Internal Audit Working Unit;
b. Fungsi Kerja Kepatuhan dan Manajemen Risiko; b. Compliance and Risk Management Working Unit;
c. Sekretaris Perusahaan. c. Company Secretary Working Unit.
8. Direksi bertanggung jawab atas pelaksanaan tugasnya kepada 8. The Directors shall be accountable for the performance of its
pemegang saham dalam Rapat Umum Pemegang Saham. duties to the shareholders in a General Meeting of Shareholders.
9. Direksi memberikan data dan informasi yang akurat, relevan 9. The Directors shall provide accurate, relevant and timely data
dan tepat waktu kepada Dewan Komisaris. and information to the Board of Commissioners.
10. Direksi bertanggung jawab atas informasi apapun tentang 10. The Directors are responsible for any information about the
Perseroan yang diumumkan oleh Perseroan. Company made public by the Company.
11. Direksi diharuskan untuk mempersiapkan: 11. The Directors is required to prepare:
a. Daftar pemegang saham, registrasi khusus, dan risalah a. Shareholder register, special registration, and minutes of
Rapat Umum Pemegang Saham (RUPS) dan rapat Direksi; General Meeting of Shareholders (“GMS”) and the Directors
b. Laporan Tahunan sebagaimana diuraikan dalam Pasal 66 meetings;
Undang-Undang Kewajiban Terbatas dan dokumen keuangan b. Annual Report described in article 66 of the Limited Liability
Perseroan yang diuraikan dalam Undang-Undang tentang Law and financial documents of the Company described in
Dokumen Perusahaan; the law on Corporate Documents;
12. Memelihara semua catatan Perseroan, notulen dan dokumen 12. Maintain all Company records, minutes and documents specified
yang tertuang dalam huruf a dan b serta dokumen lain Perseroan. in letters a and b as well as other documents of the Company.
Sehubungan dengan huruf a di atas, seluruh pendaftaran As regards letter c above, all Company registration, minutes and
Perusahaan, risalah dan dokumen disimpan di tempat kedudukan documents are maintained at the Company’s domicile.
Perseroan.
13. Anggota Direksi melapor kepada Perseroan mengenai 13. Members of the Directors shall report to the Company any
kepemilikan saham anggota atau anggota keluarganya di shareholding of the member or his/her family members in the
Perseroan atau perusahaan lain untuk dicatat lebih lanjut dalam Company or other companies for further recording in a special
daftar khusus. register.
14. Direksi harus mengembangkan dan mewujudkan pelaksanaan 14. The Board of Directors shall develop and realize the
Budaya Kepatuhan pada semua tingkat organisasi dan kegiatan implementation of the Culture of Compliance at all levels of
usaha Perusahaan. the organization and activities of the Company’s business.
Pembagian Tugas Direksi Segregation of Duties of The Board of Directors
Perseroan membagi tugas Direksi agar setiap anggota dapat The Company divides the duties of the Board of Directors to allow
menjalankan tanggung jawabnya secara optimal sesuai bidang each member to do his/her responsibilities optimally according to
masing-masing. Pendekatan ini mendukung kelancaran operasional the respective fields. This approach supports the smooth operations
dan pencapaian target perusahaan. Rincian tugas Direksi tercantum and achievement of company targets. Detailed duties of the Board
dalam tabel berikut. of Directors are stated in the following table.
PT Sawit Sumbermas Sarana Tbk 189
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Nama Jabatan Tugas dan Tanggung Jawab
Name Position Duties and Responsibilities
Jap Hartono Direktur Utama Bertugas mengarahkan dan mengelola strategi bisnis Perseroan secara keseluruhan, termasuk menetapkan
President Director strategi bisnis jangka Panjang, berkoordinasi dengan anak usaha, dan memastikan pelaksanaan kebijakan
Perseroan berjalan sesuai dengan prinsip GCG.
Responsible for directing and managing the Company’s overall business strategy, including establishing
long-term business strategies, coordinating with subsidiaries, and ensuring that the implementation of
corporate policies is carried out in accordance with GCG principles.
Akhmad Faisyal Direktur Operasional Bertanggung jawab atas pengelolaan operasional harian, administratif, dan pelaksanaan strategi Perseroan.
Director of Operation Responsible for managing the Company’s daily operations, administrative functions, and the implementation
of its corporate strategies.
Jahja Tanudjaja Adelai Direktur Keuangan Bertanggung jawab penuh atas perencanaan keuangan, manajemen risiko, pencatatan data keuangan,
Director of Finance serta pelaporan keuangan Perseroan.
Fully responsible for the Company’s financial planning, risk management, financial record-keeping, and
financial reporting.
Roshan Chakravarthy Direktur Pemasaran Bertanggung jawab atas strategi pemasaran, manajemen merek, penjualan, dan pengalaman pelanggan
Valautham Director of Marketing serta fokus pada pertumbuhan bisnis Perseroan.
Responsible for marketing strategy, brand management, sales, and customer experience, with a focus on
driving the Company’s business growth.
Henky Satrio Wibowo Direktur Keberlanjutan Bertugas merancang, mengawasi, dan memastikan implementasi strategi serta kebijakan ESG (Lingkungan,
Director of Sustainability Sosial, Tata Kelola) di Perseroan agar operasional Perseroan selaras dengan tujuan keberlanjutan, serta
melaporkannya dalam laporan keberlanjutan. Selain itu, Direktur Keberlanjutan juga bertugas memantau
tren, mengevaluasi kinerja keberlanjutan, dan merekomendasikan pembaruan strategi agar perusahaan
tetap relevan dengan standar nasional dan global.
Responsible for formulating, overseeing, and ensuring the implementation of ESG (Environmental, Social,
and Governance) strategies and policies within the Company to ensure that its operations are aligned with
sustainability objectives, and for reporting such implementation in the sustainability report. In addition,
the Sustainability Director is responsible for monitoring trends, evaluating sustainability performance,
and recommending strategic updates to ensure that the Company remains aligned with national and
global standards.
Wewenang Direksi Board of Directors Authority
Berdasarkan Piagam Direksi, https://cms.ssms.co.id/assets/pages- Based on the Board of Direcdtors Charter, https://cms.ssms.co.id/
assets/our-gcg-charter/document_20240502115201.pdf, Direksi assets/pages-assets/our-gcg-charter/document_20240502115201.
memiliki wewenang sebagai berikut: pdf, Board of Directors has authority as follows:
1. Dalam menjalankan tugasnya, Direksi berhak mewakili Perseroan 1. In carrying out its duties, Directors authorized to represent the
di dalam atau di luar pengadilan atas segala hal, dan dalam hal Company in and outside of court for any matters, binding the
apapun, mengikat Perseroan dengan pihak lain dan pihak lain Company with other parties, as well as perform any actions
dengan Perseroan, dan melakukan tindakan apapun, berkaitan related to managing and shareholding.
dengan pengelolaan dan kepemilikan.
2. Direksi harus meminta persetujuan Dewan Komisaris, untuk: 2. The Board of Directors shall seek approval from the Board of
Directors to:
a. Meminjam atau meminjamkan uang atas nama Perseroan, a. Borrow or lending funds on behalf of the Company which
yang jumlahnya melebihi 20% dari keseluruhan modal exceeds 20% of the total issued and fully paid share capital
ditempatkan dan disetor penuh; of the Company;
b. Mendirikan suatu usaha atau turut serta mengambil saham b. Establish a business or participate in other companies both
pada perusahaan lain baik di dalam maupun di luar negeri; at local and abroad;
c. Mengikat Perseroan sebagai penjamin yang jumlahnya c. Binding the Company as guarantor that over 10% (ten
melebihi 10% (sepuluh persen) dari keseluruhan modal percent) of the total issued and paid up capital by the
ditempatkan dan disetor penuh oleh Perseroan; Company;
d. Melepaskan hak atau menjadikan jaminan harta kekayaan, d. Releasing rights or pledges a property, movable and
baik barang bergerak maupun tidak bergerak milik immovable property which exceeds 10% (ten percent) of
Perseroan yang jumlahnya melebihi 10% (sepuluh persen) the issued and fully paid share capital of the Company.
dari keseluruhan modal ditempatkan dan disetor penuh
oleh Perseroan.
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3. Dalam hal Direksi bermaksud untuk melaksanakan perbuatan 3. In terms of the Board of directors hold the legal act of transferring,
hukum untuk mengalihkan, melepaskan hak atau menjadikan or the right to property owned by more than 50% (fifty percent)
jaminan utang harta kekayaan Perseroan yang merupakan of total net worth (either financial statement), either in one
lebih dari 50% (lima puluh persen) dari jumlah kekayaan bersih transaction or several transactions that are independent or
Perseroan (berdasarkan laporan keuangan konsolidasi auditan related to each other in accordance with the Bill thus it should:
yang terakhir), baik dalam satu transaksi atau beberapa transaksi
yang berdiri sendiri ataupun yang berkaitan satu sama lain, maka:
a. harus mendapatkan persetujuan RUPS yang dihadiri atau a. Should get approval from the GMS was attended or
diwakili para pemegang saham yang memiliki paling kurang represented by shareholders at least ¾ (three fourth) of
¾ (tiga per empat) bagian dari jumlah seluruh saham dengan the total number of shares with voting rights approved by
hak suara yang sah dan disetujui oleh lebih dari ¾ (tiga per more than ¾ (three fourth) of all shares in accordance with
empat) bagian dari seluruh saham dengan hak suara yang the General Meeting of Shareholders with the prevailing laws
sah yang hadir dalam RUPS dengan mengingat peraturan and regulations Capital market.
perundang-undangan yang berlaku di bidang Pasar Modal.
b. Apabila tidak mencapai quorum, maka RUPS kedua dapat b. In the absence of a quorum, a second GMS may be held for
dilaksanakan untuk agenda tersebut, yang dihadiri atau the agenda, attended or represented by shareholders of at
diwakili para pemegang saham yang memiliki paling kurang least 2/3 (two thirds) of the total number placed with valid
2/3 (dua per tiga) bagian dari jumlah seluruh saham yang voting rights and approved by more than ¾ (three fourth) of
ditempatkan Perseroan dengan hak suara yang sah dan the shares of all legal shares present at the GMS.
disetujui oleh lebih dari 3/4 (tiga per empat) bagian dari
seluruh saham dengan hak suara yang sah yang hadir dalam
RUPS.
c. Apabila quorum di RUPS kedua tidak tercapai,maka RUPS c. If the quorum at the second GMS is not reached, then the
ketiga dapat diadakan untuk agenda tersebut, yang dihadiri GMS may be held for the agenda, which is attended by the
oleh pemegang saham dengan hak suara yang sah dengan voter with the quorum and quorum of a decision established
quorum kehadiran dan quorum keputusan ditetapkan oleh by the Financial Services Authority.
Otoritas Jasa Keuangan.
4. Anggota Direksi tidak berwenang mewakili Perseroan dalam 4. Members who have a conflict of interest with the Company.
hal Anggota Direksi memiliki benturan kepentingan dengan In such circumstances, the right to represent the Company is
Perseroan. Dalam keadaan tersebut, maka yang berhak mewakili as follows:
Perusahaan adalah sebagai berikut:
a. anggota Direksi lainnya yang tidak memiliki benturan a. other Board of Director members who have no conflict of
kepentingan dengan Perseroan; interest with the Company;
b. Dewan Komisaris saat seluruh anggota Direksi memiliki b. Board of Commissioners when all the Board of Directors
kepentingan yang bertentangan dengan kepentingan have conflict of interest with the Company.
Perseroan.
5. Direksi dapat memberikan surat kuasa tertulis kepada satu (1) 5. The Board of Directors may provide a proxy to one (1) or more
atau lebih karyawan Perseroan atau kepada orang lain untuk employees or for any party for and on behalf of the Company to
dan atas nama Perseroan untuk melakukan tindakan tertentu perform certain actions stated in their proxy.
yang tercantum dalam kuasanya.
Pendelegasian Wewenang Direksi Delegation of the Board of Directors Authority
Ketentuan mengenai pendelegasian wewenang Direksi terdapat Provisions regarding delegation of the Board of Directors authority
dalam Pedoman Tata Kelola Perseroan, https://cms.ssms.co.id/ is stipulated at the Governance Guidelines, https://cms.ssms.co.id/
assets/pages-assets/custom-page/gcg-policy/Pedoman_Tata- assets/pages-assets/custom-page/gcg-policy/Pedoman_Tata-
Kelola-Perusahaan.pdf, di mana Direksi dapat memberikan kuasa Kelola-Perusahaan.pdf, where the Board of Directors may grant
khusus kepada setiap karyawan perusahaan untuk melakukan special authorities to each employee to carry out certain legal actions
tindakan hukum tertentu untuk atau atas nama perusahaan. Tindakan on behalf of the company. This special act must be regulated in a
hukum khusus ini harus diatur dalam surat kuasa yang berlaku hanya power of attorney that applies only to the specific action (Article 103
untuk tindakan khusus (Pasal 103 UUPT, Pasal 14 (6) Anggaran Dasar). of Company Law, Article 14 paragraph 6 of the Company’s Articles
of Association).
KEANGGOTAAN DIREKSI MEMBERSHIP OF THE BOARD OF DIRECTORS
Di tahun 2025, anggota Direksi Perseroan terdiri dari lima orang In 2025, the Company’s Board of Directors consisted of five members.
anggota. Komposisi Direksi Perseroan telah memenuhi ketentuan This composition is in line with the provisions of POJK No. 33/
Peraturan OJK No. 33/POJK.04/2014 tentang tentang Direksi dan POJK.04/2014 on the Board of Directors and Board of Commissioners
Dewan Komisaris untuk Emiten atau Perusahaan Publik (“POJK of Issuers or Public Companies (“POJK No. 33”).
No 33”).
PT Sawit Sumbermas Sarana Tbk 191
Page 192
Persyaratan Keanggotaan Membership Requirements
Dalam menentukan anggota Direksi, Perseroan memiliki persyaratan In appointing members of the Board of Directors, the Company
seperti yang tertuang dalam Piagam Direksi, https://cms.ssms.co.id/ has specific requirements that stipulated in the Board Manual of
assets/pages-assets/our-gcg-charter/document_20240502115201. Directors, https://cms.ssms.co.id/assets/pages-assets/our-gcg-
pdf. charter/document_20240502115201.
Masa Jabatan Term of Office
Masa jabatan anggota Direksi Perseroan adalah sejak diangkat The term of office of members of Company’s Board of Directors
oleh Rapat Umum Pemegang Saham (RUPS) untuk jangka waktu commenced upon their appointment by the GMS and continues until
sampai dengan penutupan RUPS Tahunan yang ke-5 (lima) the close of the 5th (fifth) Annual GMS following such appointment,
setelah pengangkatan tersebut, sesuai dengan Piagam Direksi, according to Board of Directors Charter, https://cms.ssms.co.id/
https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ assets/pages-assets/our-gcg-charter/document_20240502115201.
document_20240502115201.pdf. pdf.
Prosedur Pengangkatan dan Pemberhentian Procedures for Appointment and Dismissal
Perseroan telah memiliki prosedur pengangkatan dan pemberhentian The Company has procedures to appoint and dismiss the member
anggota Direksi, berdasarkan pada Piagam Direksi, https:// of Board of Directors, based on the Board of Directors Charter,
cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/
document_20240502115201.pdf. document_20240502115201.pdf.
Komposisi Anggota Direksi Composition of The Board of Directors
Adapun komposisi anggota Direksi Perseroan per 31 Desember The composition of the Company’s Board of Directors as of December
2025, sebagai berikut: 31, 2025, is as follows:
Nama Jabatan Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position Legal Basis Term of Office Period
Jap Hartono Direktur Akta No. 62 Tanggal 25 April 2024 yang dibuat 25 April 2024- RUPS Tahunan 2029 Periode pertama
Utama oleh Notaris Aulia Taufani, S.H. April 25, 2024 – 2029 Annual GMS 1 st Period
President Deed No. 62 dated April 25, 2024 made by
Director Notary Aulia Taufani, SH.
Akhmad Faisyal Direktur Akta No. 62 Tanggal 25 April 2024 yang dibuat 25 April 2024- RUPS Tahunan 2029 Periode pertama
Director oleh Notaris Aulia Taufani, S.H. April 25, 2024 – 2029 Annual GMS 1 st Period
Deed No. 62 dated April 25, 2024 made by
Notary Aulia Taufani, SH.
Jahja Tanudjaja Adelai Direktur Akta No. 88 tanggal 21 April 2025 yang dibuat 21 April 2025- RUPS Tahunan 2030 Periode pertama
Director oleh Notaris Jimmy Tanal S.H., M.Kn. April 21, 2025 – 2030 Annual GMS 1 st Period
Deed No. 88 dated April 21, 2025 made by
Notary Jimmy Tanal, SH., M. Kn.
Roshan Chakravarthy Direktur Akta No. 88 tanggal 21 April 2025 yang dibuat 21 April 2025- RUPS Tahunan 2030 Periode pertama
Valautham Director oleh Notaris Jimmy Tanal S.H., M.Kn April 21, 2025 – 2030 Annual GMS 1 st Period
Deed No. 88 dated April 21, 2025 made by
Notary Jimmy Tanal, SH., M. Kn.
Henky Satrio Wibowo Direktur Akta No. 221 tanggal 30 Oktober 2025 yang 30 Oktober 2025- RUPS Tahunan 2030 Periode pertama
Director dibuat oleh Notaris Jimmy Tanal S.H., M.Kn. October 30, 2025 – 2030 Annual GMS 1 st Period
Deed No. 221 dated October 30, 2025 made
by Notary Jimmy Tanal, SH., M. Kn.
Independensi Direksi Independence of the Board of Directors
Perseroan memastikan seluruh anggota Direksi melaksanakan The Company ensures that all members of the Board of Directors
tugas dan tanggung jawab secara independen. Ketentuan mengenai perform their duties and responsibilities independently. The
independensi Direksi, khususnya Direktur Independen tertuang independence criteria for members of the Board of Directors,
dalam Piagam Direksi, https://cms.ssms.co.id/assets/pages-assets/ particularly Independent Directors, are stipulated in the Board of
our-gcg-charter/document_20240502115201.pdf, dan Pedoman Tata Directors Charter, https://cms.ssms.co.id/assets/pages-assets/
Kelola, https://cms.ssms.co.id/assets/pages-assets/custom-page/ our-gcg-charter/document_20240502115201.pdf, and Governance
gcg-policy/Pedoman_Tata-Kelola-Perusahaan.pdf. guidelines, https://cms.ssms.co.id/assets/pages-assets/custom-
page/gcg-policy/Pedoman_Tata-Kelola-Perusahaan.pdf.
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Setiap anggota Direksi wajib menjunjung tinggi prinsip integritas, Each member of the Board of Directors is required to uphold the
dan mengutamakan kepentingan perusahaan di atas kepentingan integrity principle, and prioritizing the company interest before
pribadi. Anggota Direksi juga telah menandatangani Pernyataan personal interest. Members of the Board of Directors have also
Komitmen/Pakta Integritas yang mencerminkan kesungguhan dalam signed a Statement of Commitment/Integrity Pact reflecting
menjaga profesionalisme sebagai landasan pengelolaan operasional. sincerity in maintaining professionalism as the basis of operational
management.
RANGKAP JABATAN DAN BENTURAN CONCURRENT POSITION AND
KEPENTINGAN ANGGOTA DIREKSI CONFLICT OF INTEREST FOR MEMBER
OF THE BOARD OF DIRECTORS
Rangkap Jabatan Concurrent Position
Ketentuan mengenai rangkap jabatan anggota DIreksi Perseroan Provisions regarding multiple positions held by members of the
tertuang dalam piagam Direksi, https://cms.ssms.co.id/assets/ Company’s Board of Directors are set out in the Board of Directors
pages-assets/our-gcg-charter/document_20240502115201.pdf dan Charter, https://cms.ssms.co.id/assets/pages-assets/our-gcg-
pedoman Tata Kelola, https://cms.ssms.co.id/assets/pages-assets/ charter/document_20240502115201.pdf, and Governance guidelines,
custom-page/gcg-policy/Pedoman_Tata-Kelola-Perusahaan.pdf. https://cms.ssms.co.id/assets/pages-assets/custom-page/gcg-
policy/Pedoman_Tata-Kelola-Perusahaan.pdf.
Dalam ketentuan tersebut, anggota Direksi dapat memiliki jabatan Under these provisions, members of the Board of Directors may
lebih dari satu, sesuai fungsi-fungsi berikut: hold more than one position in the following capacities:
1. Anggota Direksi paling banyak pada 1 (satu) Emiten atau 1. As member of the Board of Directors of a maximum of 1 (one)
Perusahaan Publik lain; Issuers or other Public Companies.
2. Anggota Dewan Komisaris paling banyak pada 3 (tiga) Emiten 2. As member of the Board of Commissioners of a maximum of 3
atau Perusahaan Publik lain; dan/atau; (three) Issuers or other Public Companies.
3. Anggota komite paling banyak pada 5 (lima) komite di Emiten atau 3. As Committee member of a maximum of 5 (five) Committees
Perusahaan Publik dimana yang bersangkutan juga menjabat in Issuers or other Public Companies where he/she acts as a
sebagai anggota Direksi atau anggota Dewan Komisaris. member of Board of Directors or Board of Commissioners.
Informasi mengenai rangkap jabatan anggota Direksi diungkapkan Information regarding concurrent positions of members of the Board
dalam Profil Direksi pada bab Profil Perusahaan. of Directors is disclosed in the Profile of the Company’s Board of
Directors in the Company Profile chapter.
Benturan Kepentingan Conflict of Interest
Untuk mencegah benturan kepentingan akibat rangkap jabatan To preventing conflict of interests from concurrent positions, as
serta menjaga independensi dan profesionalisme, maka anggota well as maintaining independence and professionalism, members of
Direksi wajib mematuhi ketentuan berikut. Board of Directors are required to comply the following provisions.
1. Menghindari posisi yang menempatkan kepentingan pribadi 1. Avoid position that put personal interests to conflict with
bertentangan dengan kewajiban terhadap Perseroan. obligations to the Company.
2. Melaporkan segera kepada Direktur Utama dan anggota 2. Immediately report to President Director and other member of
Direksi lainnya jika terdapat benturan atau potensi benturan the Board of Directors if there is a conflict or potential conflict
kepentingan, serta menyertakan informasi relevan. of interests, and provide relevant information.
3. Tidak terlibat dalam pengambilan keputusan yang berkaitan 3. Not involved in the decision-making related to the conflict of
dengan konflik kepentingan yang dimiliki. interests.
Adapun ketentuan mengenai benturan kepentingan Direksi dapat Provisions regarding conflict of interest of the Board of Directors
dilihat pada Pedoman Tata Kelola Perseroan, https://cms.ssms. could be seen at the Company’s Governance Guidelines,https://
co.id/assets/pages-assets/custom-page/gcg-policy/Pedoman_ cms.ssms.co.id/assets/pages-assets/custom-page/gcg-policy/
Tata-Kelola-Perusahaan.pdf. Pedoman_Tata-Kelola-Perusahaan.pdf.
PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT FOR
ANGGOTA DIREKSI MEMBER OF THE BOARD OF DIRECTORS
Kebijakan Pelatihan Training Policy
Perseroan memiliki kebijakan pelatihan bagi setiap insan Perseroan, The Company has training policy for all of the Company’s employees,
termasuk Direksi yang tertuang dalam pedoman Tata Kelola, https:// including Board of Directors as stipulated in the Governance
cms.ssms.co.id/assets/pages-assets/custom-page/gcg-policy/ Guidelines, https://cms.ssms.co.id/assets/pages-assets/custom-
Pedoman_Tata-Kelola-Perusahaan.pdf. page/gcg-policy/Pedoman_Tata-Kelola-Perusahaan.pdf.
PT Sawit Sumbermas Sarana Tbk 193
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Pelaksanaan Implementation
Perseroan mengadakan pelatihan bagi Direksi, termasuk program The Company conducted training programs for the Board of
orientasi/pengenalan Perseroan bagi Anggota Direksi baru yang Directors, including an orientation/induction program for new
dilakukan guna memberikan pemahaman mengenai tugas dan member of the Board of Directors. This program is designed
tanggung jawab sebagai anggota Direksi agar dijalankan dengan to provide a comprehensive understanding of their roles and
sebaik-baiknya. Program pengenalan diberikan dalam bentuk responsibilities to ensure effective execution of their duties. The
presentasi, pertemuan, kunjungan ke fasilitas Perseroan atau orientation is delivered through presentations, meetings, site visits
program lainnya. to the Company’s facilities, and other relevant programs.
Di tahun 2025, Perseroan melaksanakan program pengenalan kepada In 2025, the Company conducted an induction program for new
Direksi baru, yaitu Tuan Jahja Tanudjaja Adelai dan Tuan Roshan members of the Board of Directors, namely Mr Jahja Tanudjaja
Chakravarthy Valautham. Adapun untuk Tuan Henky Satrio Wibowo, Adelai and Mr Roshan Chakravarthy Valautham. For Mr Henky Satrio
Perseroan tidak menyelenggarakan program orientasi/pengenalan Wibowo, the Company did not conduct an induction program due to
Perseroan kepada beliau dikarenakan beliau merupakan mantan Mr Henky Satrio Wibowo previously served as the Company’s Head
Kepala Unit Keberlanjutan Perseroan yang diangkat menjadi Direktur of Sustainability Department prior to being appointed as Director
Keberlanjutan. of Sustainability.
Berikut pelatihan Direksi di tahun 2025: The following training programs for the Board of Directors were
conducted in 2025:
Nama dan Jabatan Materi Pendidikan/Pelatihan Tempat/Tanggal Penyelenggara
Name and Position Training/Education Material Place/Date Organizer
Jap Hartono Navigating Complexity, Driving Growth: Bali, 12 – 14 November 2025 GAPKI
Direktur Utama Governance, Biofuel Policy and Global Trade Bali, November 12 – 14, 2025
President Director
Roshan Chakravarthy Valautham
Direktur
Director 36th Palm & Lauric Oils Price Outlook Kuala Lumpur, 24 – 26 February Bursa Malaysia
Conference & Exhibition (POC2025) 2025 Malaysia Stock Exchange
Kuala Lumpur, February 24 -2
6, 2025
Navigating Complexity, Driving Growth: Bali, 12 – 14 November 2025 GAPKI
Governance, Biofuel Policy and Global Trade Bali, November 12 – 14, 2025
RAPAT DIREKSI MEETING OF THE BOARD OF DIRECTORS
Kebijakan Rapat Direksi Board of Directors Meeting Policy
Kebijakan rapat Direksi tertuang pada Piagam DIreksi, https:// The Board of Directors meeting policy is stipulated in the Board of
cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ Directors Charter, https://cms.ssms.co.id/assets/pages-assets/
document_20240502115201.pdf. our-gcg-charter/document_20240502115201.pdf.
Direksi diwajibkan mengadakan rapat internal secara berkala minimal The Board of Directors is required to convene internal meetings on
1 (satu) kali dalam 1 (satu) bulan. Sedangkan rapat bersama Dewan a regular basis at least 1 (one) time every 1 (one) months. While the
Komisaris, dilakukan secara berkala paling kurang 1 (satu) kali dalam joint meetings with the Board of Commissioners is held periodically
4 (empat) bulan. at least 1 (one) in 4 (four) months.
Rapat dapat diadakan secara fisik atau non-fisik melalui Meeting can be held either physical or non-physical through
telekonferensi, video konferensi, atau media elektronik lainnya. teleconference, video conference, or other electronic media. If a
Jika anggota Dewan Komisaris berhalangan hadir, mereka dapat member of the Board of Commissioners unable to attend, he/she
menunjuk anggota lain sebagai perwakilan dengan surat kuasa can appoint other member as representative with a special power
khusus. of attorney.
Frekuensi rapat dan tingkat kehadiran Direksi dalam Rapat Direksi, The frequency of meetings and the attendance rate of the Board
rapat Direksi bersama Dewan Komisaris dan tingkat kehadiran of Directors at internal meetings, joint meetings with the Board of
anggota Direksi dalam rapat tersebut termasuk kehadiran dalam Commissioners, and participation in the GMS are as follows:
RUPS adalah sebagai berikut:
194 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Rapat Dewan Komisaris
Rapat Internal Direksi
dengan Direksi RUPS
Board of Directors
Board of Commissioners Meeting GMS
Internal Meeting
with the Board of Directors
Nama dan Jabatan
Name and Position Jumlah
Jumlah Jumlah Jumlah Kehadiran Kehadiran Jumlah
Rapat
Rapat Kehadiran Kehadiran RUPST RUPSLB Kehadiran
% Number % %
Number of Total Total Attendance Attendance Total
of
meetings Attendance Attendance in AGMS in EGMS Attendance
meetings
Jap Hartono 12 12 100 4 4 100 1 2 3 100
Direktur Utama
President Director
Akhmad Faisyal 12 12 100 4 4 100 1 2 3 100
Direktur
Director
Jahja Tanudjaja Adelai* 12 8 67 4 3 75 - 1 1 100
Direktur
Director
Roshan Chakravarthy 12 8 67 4 3 75 - 1 1 100
Valautham*
Direktur
Director
Henky Satrio Wibowo** 12 2 17 4 1 25 - - - 100
Direktur
Rata-rata kehadiran 60 42 70 20 15 75 2 6 8 100
Attendance Rate
Keterangan | Remarks:
*) Jahja Tanudjaja Adelai dan Roshan Chakravarthy Valautham efektif menjabat sebagai Direktur Perseroan per 21 April 2025.
*) Jahja Tanudjaja Adelai and Roshan Chakravarthy Valautham officially served as Director of the Company on April 21, 2025.
**) Henky Satrio Wibowo efektif menjabat sebagai Direktur Perseroan per 30 Oktober 2025.
**) Henky Satrio Wibowo officially served as Director of the Company on October 30, 2025.
Agenda Rapat Internal
No
Internal Meeting Agenda
1 Evaluasi kinerja operasional dan keuangan Perseroan kuartal IV – 2024
Evaluation of the Company’s operational and financial performance for the fourth quarter of 2024
2 Pembahasan realisasi RKAP 2024 dan Target 2025
Discussion on the realization of the 2024 Annual Work Plan and Budget (RKAP) and targets for 2025.
3 Pembahasan strategi peningkatan produktivitas perkebunan, serta strategi pemasaran dan penjualan
Discussion on strategies to improve plantation productivity, as well as marketing and sales strategies.
4 Evaluasi kinerja operasional dan keuangan Perseroan kuartal I – 2025
Evaluation of the Company’s operational and financial performance for the first quarter of 2025.
5 Pembahasan strategi keberlanjutan Perseroan dan implementasi ESG
Discussion on the Company’s sustainability strategy and ESG implementation.
6 Pembahasan rencana dan realisasi akuisisi PT Sawit Mandiri Lestari (SML) dan rencana RUPS LB dan Independen
Discussion on the plan and realization of the acquisition of PT Sawit Mandiri Lestari (SML), as well as the plan to convene the Extraordinary and Independent
General Meeting of Shareholders.
7 Evaluasi kinerja operasional dan keuangan Perseroan Semester I – 2025
Evaluation of the Company’s operational and financial performance for the first semester of 2025
8 Pembahasan integrasi operasional dan sinergi pasca akuisisi SML
Discussion on post-acquisition operational integration and synergies of SML.
9 Pembahasan fasilitas kredit sindikasi dan dampaknya terhadap struktur keuangan Perseroan serta pembahasan pelaksanaan RUPS LB dan Independen
Discussion on syndicated loan facilities and their impact on the Company’s financial structure, as well as the implementation of the Extraordinary and
Independent General Meeting of Shareholders.
10 Evaluasi kinerja operasional dan keuangan Perseroan Kuartal III – 2025
Evaluation of the Company’s operational and financial performance for the third quarter of 2025.
11 Pembahasan penggunaan dana kredit sindikasi untuk refinancing, ekspansi, dan modal kerja
Discussion on the utilization of syndicated loan funds for refinancing, expansion, and working capital.
12 Pembahasan RKAP 2026 dan proyeksi kinerja tahun 2026
Discussion on the 2026 Annual Work Plan and Budget (RKAP) and performance projections for 2026.
PT Sawit Sumbermas Sarana Tbk 195
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KINERJA DIREKSI PERFORMANCE OF THE BOARD OF DIRECTORS
Di tahun 2025, Direksi Perseroan telah melaksanakan tugas dan In 2025, the Company’s Board of Directors has implemented his roles
tanggung jawabnya sesuai dengan Pedoman Kerja Direksi, di and responsibilities, according to the Board Manual of Directors
antaranya adalah sebagai berikut: including:
Uraian Tugas Realisasi Tahun 2025
Description of Duties 2025 Realization
Direksi bertanggung jawab penuh atas Direksi menjalankan tugas dengan penuh tanggung jawab dalam mengelola Perseroan sesuai pedoman dan
pengelolaan Perseroan. peraturan yang berlaku. Hal ini dapat dilihat dari Laporan Tahunan dan Laporan Keuangan Perseroan.
The Board of Directors is fully responsible for The Board of Directors carried out its duties with full responsibility in managing the Company according to the
the management of the Company. applicable guidelines and regulations. It can be seen from the Company’s Annual Report and Financial Statement.
Direksi menjalankan Perseroan sesuai Direksi telah menjalankan kewenangannya sesuai Anggaran Dasar, Pedoman Tata Kelola dan Piagam Direksi.
dengan kewenangan dan tanggung jawabnya Di tahun 2025, Direksi telah mengeluarkan 5 Keputusan Direksi terkait dengan Keputusan strategis di bidang
sebagaimana diatur dalam Anggaran Dasar, keuangan, pengembangan, operasional, sumber daya manusia, keberlanjutan, pemasaran dan CSR. Selain itu,
Pedoman Tata Kelola dan Piagam Direksi. Direksi juga telah melakukan beberapa tindakan yang memerlukan persetujuan tertulis dari Dewan Komisaris,
The Board of Directors carry out the Company diantaranya:
according to its authority and responsibility 1. Rancangan Rencana Kerja dan Anggaran Perusahaan (RKAP).
as regulated in the Articles of Association, 2. Rencana RUPS Tahun Buku 2024 yang dilaksanakan pada 21 April 2025.
Governance Guidelines and Board of Directors 3. Aksi korporasi berupa pembelian aset yang sifatnya penting.
Charter. 4. Transaksi pinjaman dari Perseroan kepada pihak terafiliasi, PT Sawit Mandiri Lestari.
5. Transaksi pinjaman yang jumlahnya melebihi 20% dari keseluruhan modal ditempatkan dan disetor
penuh oleh Perseroan.
The Board of Directors has exercised its authority according to the Articles of Association, Governance
Guidelines and Board of Directors Charter. In 2025, the Board of Directors has issued 5 Decisions of the Board
of Directors related to strategic decisions in the fields of finance, development, operations, human resources,
sustainability, marketing and CSR. In addition, the Board of Directors has undertaken several actions requiring
written approval from the Board of Commissioners, including the following:
1. The Draft Annual Work Plan and Budget (RKAP).
2. The plan for the General Meeting of Shareholders for the 2024 Financial Year, held on April 21, 2025.
3. A corporate action in the form of the acquisition of material assets.
4. A loan transaction from the Company to an affiliated party, PT Sawit Mandiri Lestari.
5. A loan transaction with a value exceeding 20% of the Company’s total issued and fully paid-up
capital.
Menghadiri rapat, baik rapat Direksi, rapat Direksi Perseroan telah melaksanakan 12 rapat Direksi, 4 (empat) rapat gabungan dengan Dewan Komisaris, dan
gabungan dengan Dewan Komisaris, maupun 3 (tiga) Rapat Umum Pemegang Saham dengan tingkat kehadiran keseluruhan rapat rata-rata 78%. Rendahnya
Rapat Umum Pemegang Saham (RUPS) tingkat kehadiran Direksi dalam rapat dikarenakan adanya anggota Direksi baru yang efektif pada 21 April 2025
Attending meeting, either Board of Directors dan 30 Oktober 2025, sehingga efektivitas tingkat kehadiran rapat anggota Direksi tidak optimal.
meeting, joint meeting with Commissioners, or
General Meeting of Shareholders (GMS) Anggota Direksi juga menghadiri seluruh RUPS yang diselenggarakan di tahun 2025, baik RUPST, RUPSLB,
maupun RUPS Independen, namun tingkat kehadirannya belum optimal dikarenakan adanya anggota Direksi
baru yang efektif pada 21 April 2025 dan 30 Oktober 2025.
The Company’s Board of Directors held 12 Board of Directors meetings, 4 (four) joint meetings with the Board
of Commissioners, and 3 (three) General Meetings of Shareholders, with an overall average attendance rate of
78%. The relatively low attendance rate of the Board of Directors in these meetings was due to the appointment
of new members of the Board of Directors, which became effective on 21 April 2025 and 30 October 2025,
resulting in less optimal meeting attendance effectiveness.
Member of the Board of Directors also attended all General Meetings of Shareholders held in 2025, including
the Annual GMS (AGMS), the Extraordinary GMS (EGMS), and the Independent GMS, however, the attendance
rate was not yet optimal due to the appointment of new members of the Board of Directors, which became
effective on 21 April 2025 and 30 October 2025.
Direksi harus menindaklanjuti temuan audit dan Di tahun 2025, jumlah audit report sebanyak 126 laporan. Direksi mengadakan rapat berkala dengan Unit Audit
rekomendasi yang dibuat oleh unit kerja audit Internal untuk membahas temuan, rekomendasi, serta prioritas tindakan yang harus diambil. Hingga akhir
internal Perseroan dan auditor eksternal, dan tahun 2025, jumlah Audit Report yang telah ditindaklanjuti oleh Direksi sudah 100%.
hasil pengawasan oleh Otoritas Jasa Keuangan
dan/atau otoritas pengawas lainnya. In 2025, the number of audit reports will be 126 reports. The Board of Directors holds periodic meetings with
The Board of Directors shall follow up audit the Internal Audit Unit to discuss findings, recommendations, and priority actions to be taken. Until the end
findings of and recommendations made by the of 2025, the number of Audit Reports that have been followed up by the Board of Directors has reached 100%.
Company’s internal audit work unit and external
auditor, and supervision results by Financial
Services Authority and/or other overseeing
authorities.
196 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Uraian Tugas Realisasi Tahun 2025
Description of Duties 2025 Realization
Anggota Direksi wajib melapor kepada Anggota Direksi telah melaporkan kepemilikan saham pribadi atau saham yang dimiliki oleh keluarga kepada
Perseroan mengenai kepemilikan saham Perusahaan dan telah dilaporkan juga kepada Otoritas Jasa Keuangan dan Bursa Efek Indonesia setiap bulannya.
anggota atau anggota keluarganya di Perseroan Members of the Board of Directors have reported personal ownership of shares or shares owned by family
atau perusahaan lain untuk dicatat lebih lanjut members to the company. This information is presented in Company Profile of this Annual Report.
dalam daftar khusus.
Members of the Board of Directors shall report
any ownership of shares by member or family
members in the Company or other companies
for further recording in a special register.
PENILAIAN KINERJA DIREKSI PERFORMANCE ASSESSMENT OF
THE BOARD OF DIRECTORS
Prosedur dan Kriteria Penilaian Assessment Procedure, and Criteria
Setiap tahun, Dewan Komisaris melakukan penilaian atas kinerja The Board of Commissioners annually evaluates the performance
Direksi. Penilaian kinerja Direksi dilakukan berdasarkan kriteria yang of Board of Directors. The performance assessment of the Board
telah ditetapkan dalam kontrak kerja antara Direksi dan Perseroan, of Directors is conducted based on the criteria established in the
serta Key Performance Indicators (KPI) dan target yang telah work contract between the Board of Directors and the Company,
disepakati dalam rencana kerja tahunan. Hasil penilaian disampaikan as well as Key Performance Indicators (KPI) and target approved in
dalam RUPS oleh Dewan Komisaris. the annual work plan. This assessment results are submitted at the
GMS by Board of Commissioners.
Kriteria penilaian anggota Direksi, meliputi: The assessment criteria for member of the Board of Directors,
including:
1. Target kinerja operasional; 1. Operational performance targets;
2. Target kinerja keuangan; 2. Financial performance targets;
3. Target kepatuhan peraturan yang berlaku; 3. Compliance targets to the applicable regulations;
4. Target pengembangan perusahaan, termasuk pengembangan 4. Company development targets, including developments of
karyawan dan pemangku kepentingan lainnya; serta employees and other stakeholders; and
5. Target efektivitas integrasi bisnis hulu dan hilir. 5. Effectiveness targets of upstream and downstream business
integration.
Hasil Penilaian Assessment Result
Berdasarkan hasil penilaian kinerja tahun 2025, Direksi dinyatakan Based on the 2025 performance assessment result, the Board
telah menjalankan tugas dan tanggung jawab sesuai ketentuan yang of Directors is considered to have carried out the duties and
berlaku. Hasil penilaian ini menjadi dasar untuk: responsibilities according to the applicable provisions. The
assessment results are used as the basis to:
1. Memberikan pelunasan dan pembebasan sepenuhnya (volledig 1. Give full release and discharge (volledig acquit et de charge);
acquit et de charge);
2. Menentukan struktur dan besaran remunerasi Dewan Komisaris; 2. Determine the remuneration structure and amount for the Board
serta of Directors; and
3. Menetapkan langkah perbaikan yang perlu dilakukan oleh Dewan 3. Determine the corrective steps to be taken by the Board of
Komisaris untuk periode selanjutnya. Directors for the subsequent period.
PENILAIAN KINERJA KOMITE DI BAWAH DIREKSI PERFORMANCE ASSESSMENT OF COMMITTEES
UNDER THE BOARD OF DIRECTORS
Perseroan tidak memiliki komite yang mendukung pelaksanaan The Company does not have any committees that support the Board
tugas Direksi, sehingga informasi tersebut tidak dapat disajikan of Directors’ duties, therefore, such information cannot be presented
dalam laporan ini. in this report.
PT Sawit Sumbermas Sarana Tbk 197
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Nominasi dan Remunerasi Dewan Komisaris Dan Direksi
Nomination and Remuneration of The Board of Commissioners and
Directors
NOMINASI DEWAN KOMISARIS DAN DIREKSI NOMINATION OF THE BOARD OF COMMISSIONERS
AND DIRECTORS
Kebijakan Nominasi Nomination Policy
Kebijakan nominasi terkait Dewan Komisaris dan Direksi Perseroan The nomination policy relating to the Company’s Board of
mengacu pada Anggaran Dasar, UUPT No.40 Tahun 2007, Peraturan Commissioners and Directors refers to the Articles of Association,
Otoritas Jasa Keuangan No. 33/POJK.04/2014 tentang Direksi dan Company Law No. 40 of 2007, Financial Services Authority Regulation
Dewan Komisaris Emiten atau Perusahaan Publik, Peraturan Otoritas No. 33/POJK.04/2014 concerning the Directors and Commissioners
Jasa Keuangan No. 34/POJK.04/2014 tentang Komite Nominasi dan of Issuers or Public Companies, Financial Services Authority
Remunerasi Emiten atau Perusahaan Publik, Peraturan Otoritas Jasa Regulation No. 34/POJK.04/2014 concerning the Nomination and
Keuangan No. 21/POJK.04/2015 tentang Penerapan Pedoman Tata Remuneration Committee of Issuers or Public Companies, Financial
Kelola Perusahaan Terbuka, serta peraturan lainnya yang berlaku. Services Authority Regulation No. 21/POJK.04/2015 concerning the
Implementation of Corporate Governance Guidelines for Public
Company, and other applicable regulations.
Kebijakan tersebut memuat mengenai fungsi nominasi yang This policy establishes the nomination function carried out by the
dijalankan oleh Dewan Komisaris Perseroan, dibantu oleh Komite Company’s Board of Commissioners, assisted by the Nomination
Nominasi dan Remunerasi hingga akhirnya diputuskan di dalam and Remuneration Committee, with the final decision made through
RUPS. the GMS.
Prosedur Nominasi Nomination Procedures
Berikut adalah tahapan nominasi Dewan Komisaris dan Direksi The following are the stages of the nomination process for the
Perseroan: Company’s Board of Commissioners and Directors:
Identifikasi kebutuhan Anggota Dewan Komisaris, Direksi dan Calon yang direkomendasikan Pengajuan calon kepada Rapat Umum
pengangkatan atau pergantian Pemegang Saham dapat mengajukan calon wajib mengikuti uji kelayakan untuk Pemegang Saham (RUPS) untuk
Dewan Komisaris dan/atau Direksi. kandidat potensial, baik dari eksternal memastikan memenuhi syarat integritas, memperoleh persetujuan pengangkatan.
The Company identifies the need maupun internal. kompetensi, dan profesionalisme. Submission the candidates to the General
for the appointment or replacement Members of the Board of Commissioners, the Recommended candidates are required Meeting of Shareholders (GMS) for
of members of the Board of Directors, and the Shareholders may propose to undergo a fit and proper test to approval of the appointment.
Commissioners and/or the Directors. potential candidates, whether from external or ensure that they meet the requirements
internal sources. of integrity, competence, and
professionalism.
Identifikasi Kebutuhan Pengajuan Calon Kandidat Uji Kelayakan Persetujuan RUPS
Needs Identification Nomination of Candidates Fit and Proper Test GMS Approval
Penetapan Kriteria Proses Seleksi Pembahasan Pengangkatan
Criteria Determination Selection Process Discussion Appointment
Kriteria calon berdasarkan kompetensi, Seleksi, penilaian kelayakan, dan Penyampaian rekomendasi calon Penetapan resmi dan keterbukaan
integritas, pengalaman, dan kepatuhan POJK. penyusunan rekomendasi calon. kepada Dewan Komisaris untuk informasi kepada OJK & BEI.
Candidate criteria based on competence, Screening, fit and proper memperoleh persetujuan. Official appointment and disclosure
integrity, experience, and compliance with OJK assessment, and preparation of Submission of the recommended of information to the Financial
regulations. candidate recommendations. candidate(s) to the Board of Services Authority (OJK) and the
Commissioners to obtain approval. Indonesia Stock Exchange (IDX).
198 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Prosedur Nominasi di atas melibatkan peran dan tanggung jawab The above Nomination Procedure involves the roles and
beberapa organ Perseroan, di antaranya: responsibilities of several Company organs, including:
1. Komite Nominasi dan Remunerasi 1. Nomination and Remuneration Committee Responsible for:
Bertanggung jawab atas: a. Formulating and reviewing nomination criteria
a. Penyusunan dan penelaahan kriteria nominasi b. Conducting the selection and evaluation process of
b. Pelaksanaan proses seleksi dan evaluasi calon candidates
c. Penyampaian rekomendasi calon kepada Dewan Komisaris c. Submitting candidate recommendations to the Board of
Commissioners
2. Dewan Komisaris 2. Board of Commissioners
Bertanggung jawab untuk: Responsible for:
a. Menelaah dan menyetujui rekomendasi calon a. Reviewing and approving the recommended candidates
b. Mengusulkan calon Dewan Komisaris dan/atau Direksi b. Proposing candidates for the Board of Commissioners
kepada RUPS and/or the Board of Directors to the General Meeting of
Shareholders (GMS)
3. Rapat Umum Pemegang Saham Memiliki kewenangan untuk: 3. General Meeting of Shareholders (GMS) Has the authority to:
a. Menyetujui pengangkatan anggota Dewan Komisaris dan a. Approve the appointment of members of the Board of
Direksi Commissioners and the Board of Directors.
Hingga saat ini fungsi nominasi masih dilakukan oleh Dewan Currently, the nomination function is still carried out by the Board
Komisaris. Hal ini dikarenakan belum optimalnya kinerja Komite of Commissioners. This is due to the Nomination and Remuneration
Nominasi dan Remunerasi, mengingat komite ini baru terbentuk Committee not yet operating optimally, considering that the
kembali di pertengahan tahun 2024. committee was only re-established in mid-2024.
Kebijakan Suksesi Direksi Board of Directors Succession Policy
Perseroan menjalankan proses suksesi untuk memastikan The Company applies succession process to ensure continuation
keberlanjutan kepemimpinan dan pengisian posisi strategis Direksi of leadership and to fulfill the strategic positions of the Board of
dengan kandidat yang profesional, berintegritas, dan kompeten. Directors with professional, integrity, and competent candidates.
Proses ini mengacu pada Anggaran Dasar dan Peraturan Otoritas This process refers to the Articles of Association and Financial
Jasa Keuangan No. 33/POJK.04/2014 tentang Direksi dan Dewan Services Authority Regulation No. 33/POJK.04/2014 concerning
Komisaris Emiten atau Perusahaan Publik. Dalam implementasinya, the Board of Directors and Board of Commissioners of Issuers
Perseroan melibatkan Komite Nominasi dan Remunerasi or Public Companies. The Company involves the Nomination and
yang berperan aktif dalam memberikan rekomendasi terkait Remuneration Committee, who play an active role in providing
pengangkatan, pemberhentian, dan/atau penggantian anggota recommendations related to the appointment, dismissal, and/or
Direksi kepada RUPS. replacement of members of the Board of Directors to the GMS.
REMUNERASI DEWAN KOMISARIS DAN DIREKSI REMUNERATION OF THE BOARD OF
COMMISSIONERS AND BOARD OF DIRECTORS
Kebijakan Remunerasi Remuneration Policy
Kebijakan remunerasi terkait Dewan Komisaris dan Direksi Perseroan The remuneration policy relating to the Company’s Board of
mengacu pada Anggaran Dasar, UUPT No. 40 tahun 2007, Peraturan Commissioners and Board of Directors refers to the Articles of
Otoritas Jasa Keuangan No. 33/POJK.04/2014 tentang Direksi dan Association, Company Law No. 40 of 2007, Financial Services
Dewan Komisaris Emiten atau Perusahaan Publik, Peraturan Otoritas Authority Regulation No. 33/POJK.04/2014 concerning the Board
Jasa Keuangan No. 34/POJK.04/2014 tentang Komite Nominasi dan of Directors and Commissioners of Issuers or Public Companies,
Remunerasi Emiten atau Perusahaan Publik, Peraturan Otoritas Jasa Financial Services Authority Regulation No. 34/POJK.04/2014
Keuangan No. 21/POJK.04/2015 tentang Penerapan Pedoman Tata concerning the Nomination and Remuneration Committee of Issuers
Kelola Perusahaan Terbuka, serta peraturan lainnya yang berlaku. or Public Companies, Financial Services Authority Regulation No.
21/POJK.04/2015 concerning the Implementation of Corporate
Governance Guidelines for Public Company, and other applicable
regulations.
Kebijakan tersebut memuat mengenai fungsi remunerasi yang This policy establishes the remuneration function carried out by the
dijalankan oleh Dewan Komisaris Perseroan, dibantu oleh Komite Company’s Board of Commissioners, assisted by the Nomination
Nominasi dan Remunerasi hingga akhirnya diputuskan di dalam and Remuneration Committee, with the final decision made through
RUPS. the GMS.
PT Sawit Sumbermas Sarana Tbk 199
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Adapun dasar penetapan remunerasi Perseroan dilakukan dengan The basis for determining the Company’s remuneration is established
mempertimbangkan antara lain: by taking into consideration, among others:
1. Kinerja individu dan kinerja Perseroan; 1. Individual performance and the Company’s performance;
2. Pencapaian target keuangan dan non-keuangan; 2. Achievement of financial and non-financial targets;
3. Tingkat tanggung jawab dan kompleksitas jabatan; 3. The level of responsibility and complexity of the position;
4. Kondisi keuangan dan kemampuan Perseroan; 4. The Company’s financial condition and capability;
5. Praktik remunerasi pada industri sejenis (benchmarking). 5. Remuneration practices within comparable industries
(benchmarking).
Prosedur Remunerasi Nomination Procedures
Berikut adalah mekanisme penetapan remunerasi Dewan Komisaris The following is the mechanism for determining the remuneration
dan Direksi Perseroan: of the Company’s Board of Commissioners and Directors:
1 Komite Nominasi
dan Remunerasi 2 Rekomendasi
remunerasi Dewan 3 Dewan Komisaris
menyampaikan 4 Remunerasi
Dewan Komisaris 5 Penetapan
remunerasi Direksi
melakukan evaluasi Komisaris dan usulan remunerasi ditetapkan oleh dilaksanakan
dan menyusun Direksi disampaikan Direksi kepada Rapat Umum sesuai dengan
rekomendasi kepada Dewan Rapat Umum Pemegang Saham kewenangan yang
remunerasi bagi Komisaris; Pemegang Saham; sesuai dengan ditetapkan oleh
Dewan Komisaris dan The remuneration The Board of Anggaran Dasar RUPS.
Direksi recommendations Commissioners Perseroan; The determination
The Nomination for the Board of submits the proposed of remuneration
The remuneration
and Remuneration Commissioners remuneration to the is determined by is carried out in
Committee conducts and Directors General Meeting of the General Meeting accordance with the
an evaluation and are submitted
Shareholders (GMS); of Shareholders in authority granted by
prepares remuneration to the Board of
accordance with the the GMS.
recommendations for the Commissioners;
Company’s Articles of
Board of Commissioners
Association;
and Directors;
Hingga saat ini fungsi remunerasi masih dilakukan oleh Dewan Currently, the remuneration function is still carried out by the Board
Komisaris. Hal ini dikarenakan belum optimalnya kinerja Komite of Commissioners. This is due to the Nomination and Remuneration
Nominasi dan Remunerasi, mengingat komite ini baru terbentuk Committee not yet operating optimally, considering that the
kembali di pertengahan tahun 2024. committee was only re-established in mid-2024.
STRUKTUR REMUNERASI DEWAN REMUNERATION STRUCTURE OF THE BOARD OF
KOMISARIS DAN DIREKSI COMMISSIONERS AND BOARD OF DIRECTORS
Struktur remunerasi Direksi dan Dewan Komisaris terdiri dari: The remuneration structure of the Board of Directors and
Commissioners consists of:
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Gaji/Honorarium Gaji
Salary/Honorarium Salary
Tunjangan Insentif dan/atau bonus berbasis kinerja
Allowances Performance-based incentives and/or bonuses
Fasilitas lainnya sesuai dengan Fasilitas lainnya sesuai dengan
ketentuan Perseroan kebijakan Perseroan
Other facilities under the Company’s provision Other facilities under the Company’s Policy
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Tata Kelola Perusahaan
Good Corporate Governance
BESARAN REMUNERASI DEWAN AMOUNT OF REMUNERATION FOR THE BOARD
KOMISARIS DAN DIREKSI OF COMMISSIONERS AND DIRECTORS
Besaran remunerasi Dewan Komisaris dan Direksi telah diungkapkan The remuneration amounts of the Board of Commissioners and the
dalam Laporan Keuangan Audit. Board of Directors have been disclosed in the Audited Financial
Statements on page.
Perseroan tidak dapat menyajikan besaran remunerasi untuk The Company is unable to present the remuneration amounts of
masing-masing anggota Dewan Komisaris dan Direksi secara detail the Board of Commissioners and the Board of Directors in detail,
dikarenakan hal ini bersifat rahasia. as such information is confidential.
PT Sawit Sumbermas Sarana Tbk 201
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Keberagaman Dewan
Board Diversity
Komposisi Dewan Komisaris dan Direksi Perseroan ditetapkan The composition of Board of Commissioners and Board of Directors
dengan memperhatikan prinsip keberagaman, mencakup pendidikan, of the Company is set by considering the diversity principle on the
pengalaman, usia, dan jenis kelamin. Keberagaman ini mendukung education, experience, age, and gender. This diversity support the
pengambilan keputusan strategis serta efektivitas pengawasan dan strategic decision-making, as well as effectiveness of supervision
pengelolaan Perseroan. and Company management.
Jenis Manajemen Perusahaan
Laki-laki Perempuan Jumlah pihak independen
Types of The Company’s
Male Female Number of Independent Party
Management
Dewan Komisaris 3 0 1
Board of Commissioners
Direksi 5 0 0
Board of Directors
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Tata Kelola Perusahaan
Good Corporate Governance
Hubungan Afiliasi
Affiliate Relationship
Hubungan afiliasi mencakup hubungan yang dimiliki oleh anggota Affiliated relationship include relationship between members of
Dewan Komisaris, Direksi, serta Pemegang Saham Utama dan/ the Board of Commissioners, Board of Directors, and the Main
atau Pengendali Perseroan, dalam bentuk hubungan keluarga and/or Controlling Shareholders of the Company, in the form of
hingga derajat kedua (horizontal maupun vertikal), kepengurusan, family relationship up to the second degree (horizontal or vertical),
atau kepemilikan saham. Perseroan berkomitmen memastikan managerial, or share ownership. The Company is committed to
bahwa seluruh anggota Dewan Komisaris dan Direksi menjalankan ensure that all members of the Board of Commissioners and Board
tugasnya secara independen, bebas dari pengaruh afiliasi yang of Directors carry out their duties independently, free of affiliation
dapat memengaruhi objektivitas dan integritas dalam pengambilan that may influence the objectivity and integrity in the decision-
keputusan. Berikut adalah pengungkapan hubungan afiliasi Dewan making. Following is the disclosure of affiliations of the Board
Komisaris dan Direksi Perseroan per 31 Desember 2025. of Commissioners and Board of Directors of the Company as of
December 31, 2025.
Hubungan Keluarga dengan Hubungan Keuangan dengan
Family Relations With Financial Relations With
Pemegang
Dewan Pemegang Saham
Direksi Saham Dewan Komisaris Direksi
Nama Komisaris Pengendali
Board of Pengendali Board of Board of
Board of Controlling
Directors Controlling Commissioners Directors
Commissioners Shareholders
Shareholders
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
Dewan Komisaris
Board of Commissioners
Prof. Dr. Ir. √ √ √ √ √ √
Bungaran Saragih
Hoesen √ √ √ √ √ √
Ir. Rimbun √ √ √ √ √ √
Situmorang
Direksi
Board of Directors
Jap Hartono √ √ √ √ √ √
Akhmad Faisyal √ √ √ √ √ √
Jahja Tanudjaja √ √ √ √ √ √
Adelai
Roshan √ √ √ √ √ √
Chakravarthy
Valautham
Henky Satrio √ √ √ √ √ √
Wibowo
PT Sawit Sumbermas Sarana Tbk 203
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Organ Pendukung Dewan Komisaris
Supporting Organs of the Board of Commissioners
Untuk mendukung fungsi pengawasan, Dewan Komisaris telah To support its supervisory function, the Board of Commissioners
membentuk dua Komite Penunjang Dewan Komisaris yakni Komite has established two supporting committees, namely the Audit
Audit dan Komite Nominasi dan Remunerasi. Setiap Komite diketuai Committee and the Nomination and Remuneration Committee. Each
oleh anggota Dewan Komisaris. Tugas dan tanggung jawab masing- committee is chaired by a member of the Board of Commissioners.
masing Komite tercantum dalam masing-masing piagam kerja The duties and responsibilities of each committee are outlined in
komite. their respective committee charters.
KOMITE AUDIT AUDIT COMMITTEE
Dalam struktur tata kelola, Komite Audit merupakan organ In the governance structure, the Audit Committee serves as a
pendukung yang dimiliki Dewan Komisaris sebagai komite supporting organ to the Board of Commissioners, acting as an
independen yang berperan dalam mendukung Dewan Komisaris independent committee that assists in overseeing the Company’s
dalam menjalankan fungsi pengawasan. Komite Audit bertanggung operations. The Audit Committee is responsible for ensuring the
jawab untuk memastikan transparansi dan akurasi laporan keuangan, transparency and accuracy of financial reporting, evaluating the
menilai kecukupan sistem pengendalian internal, serta mengawasi adequacy of the internal control system, overseeing effective risk
pengelolaan risiko perusahaan secara efektif sekaligus melakukan management, and assessing the performance of both internal and
evaluasi terhadap kinerja auditor internal dan eksternal guna external auditors to guarantee the quality and integrity of the audit
memastikan kualitas serta integritas proses audit. process.
Pedoman Kerja Komite Audit Audit Committee Charter
Komite Audit telah memiliki Pedoman Kerja yang telah disahkan oleh The Audit Committee has established a Charter, which was approved
Dewan Komisaris pada 10 April 2019. Pedoman Kerja Komite Audit by the Board of Commissioners on April 10, 2019. The Audit Committee
dapat diakses di https://cms.ssms.co.id/assets/pages-assets/ Charter can be accessed at https://cms.ssms.co.id/assets/pages-
our-gcg-charter/document_20240502115357.pdf. assets/our-gcg-charter/document_20240502115357.pdf.
Tugas Dan Tanggung Jawab Komite Audit Duties and Responsibilities of
The Audit Committee
Komite Audit bertugas dan bertanggung jawab memberikan The Audit Committee is tasked with and responsible for
pendapat profesional dan independen kepada Dewan Komisaris providing professional and independent opinions to the Board
atas laporan atau hal-hal yang disampaikan oleh Direksi kepada of Commissioners on reports or matters submitted by the Board
Dewan Komisaris, dan melaksanakan tugas-tugas lain yang berkaitan of Directors, as well as carrying out other duties related to the
dengan tugas Dewan Komisaris. responsibilities of the Board of Commissioners.
Tugas dan Tanggung Jawab Komite Audit tertuang dalam Pedoman Duties and responsibilities of the Audit Committee are set forth
Kerja Komite Audit yang dapat dilihat pada https://cms.ssms.co.id/ in the Audit Committee Charter, which can be accessed at
assets/pages-assets/our-gcg-charter/document_20240502115357. https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/
pdf. document_20240502115357.pdf.
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Tata Kelola Perusahaan
Good Corporate Governance
Adapun lingkup tugas dan tanggung jawab Komite Audit yang termuat The scope of duties and responsibilities of the Audit Committee as
dalam Pedoman Kerja Komite Audit adalah sebagai berikut: stipulated in the Audit Committee Charter are as follows:
1. Komite Audit menerima rangkuman laporan yang dibuat dan 1. The Audit Committee receives a summary of reports made and
diberikan oleh Satuan Kerja Audit Internal kepada manajemen provided by the Internal Audit Work Unit to management and
serta tanggap manajemen terhadap rangkuman laporan management responses to the summary of the report.
tersebut.
2. Komite Audit mengadakan pertemuan secara rutin dengan 2. The Audit Committee meets regularly with internal audits to
audit internal untuk membahas temuan-temuan audit internal. discuss internal audit findings.
3. Setiap awal tahun Komite Audit mereview dan memberi masukan 3. Each of the beginning of the year the Audit Committee reviews
atas Program Kerja Pemeriksaan Tahunan yang disusun oleh and provides inputs to the Annual Audit Work Program prepared
Satuan Kerja Audit Internal. by the Internal Audit Unit.
4. Mereview atas aktivitas, struktur organisasi dan kualifikasi 4. Reviewing the activities, organizational structure and
personil audit internal untuk memastikan bahwa audit internal qualifications of internal audit personnel to ensure that internal
dapat bekerja secara independen dan obyektif sesuai dengan audits can work independently and objectively in accordance
standar auditing yang berlaku. with applicable auditing standards.
5. Melakukan penelaahan atas efektivitas pelaksanaan fungsi 5. Reviewing the effectiveness of the implementation of the
audit internal. internal audit function.
6. Penelaahan dan pemberian saran kepada Dewan Komisaris 6. Review and advise the Board of Commissioners regarding the
terkait dengan adanya aksi korporasi Perseroan, terutama yang actions of the Corporation, particularly those with potential
memiliki potensi benturan kepentingan. conflict of interest.
7. Komite Audit memberikan rekomendasi kepada Dewan Komisaris 7. The Audit Committee recommends to the Board of
mengenai pemilihan dan pemberhentian auditor eksternal. Commissioners regarding the selection and dismissal of external
auditors.
8. Penelaahan rencana audit termasuk ruang lingkup, prosedur 8. Review the audit plan including the scope, procedures and
dan ketentuan-ketentuan audit. provisions of the audit.
9. Pemantauan pembahasan temuan audit oleh auditor eksternal 9. Monitoring audit findings by external auditors with management.
dengan manajemen. Jika terdapat perbedaan pendapat antara If there is a difference of opinion between the external auditor
auditor eksternal dan manajemen atas jasa yang diberikan, and management of the service rendered, the Audit Committee
Komite Audit memberikan pendapat independen. provides an independent opinion.
10. Penelaahan atas efektivitas pelaksanaan fungsi Audit Eksternal. 10. Reviewing the effectiveness of execution of External Audit
Function.
11. Dalam proses seleksi auditor independent, Komite Audit 11. In the process of independent auditor selection, the Audit
mengacu pada ketentuan-ketentuan mengenai legalitas, Committee refers to the provisions concerning the legality,
kompetensi, dan independensi akuntan publik yang berlaku competence, and independence of public accountants applicable
di Indonesia. in Indonesia.
12. Menelaah prinsip dan praktek akuntansi dan pelaporan yang 12. Reviewing the principles and practices of accounting and
diterapkan Perusahaan dalam menyajikan laporan keuangan reporting applied by the company in presenting the financial
untuk memastikan pemenuhan Standar Akuntansi Keuangan statements to ensure Financial Accounting Standard Guidelines
(PSAK) yang berlaku. (PSAK).
13. Menelaah laporan keuangan yang telah diaudit untuk dilaporkan 13. Reviewing audited financial statements to be reported to
kepada Bursa Efek Indonesia (BEI) dan/atau Otoritas Jasa the Indonesia Stock Exchange (BEI) or the Financial Services
Keuangan (OJK) atau institusi lainnya yang berwenang secara Authority (OJK) or other institutions regarding accounting and
hukum mengenai prinsip-prinsip dan praktek akuntansi dan auditing principles and practices, the adequacy of internal
audit, kecukupan dari pengendalian internal yang secara controls that can significantly affect the financial statements
signifikan dapat berpengaruh pada laporan keuangan perusahaan of the Company and other issues under applicable regulations.
dan masalah-masalah lainnya sesuai peraturan yang berlaku.
14. Pembahasan dengan Dewan Komisaris tentang informasi penting 14. Discuss with the Board of Commissioners regarding Important
atau material untuk diungkapkan kepada publik, sebagaimana or material information to be disclosed to the public, as assigned
yang ditugaskan oleh Dewan Komisaris. by the Board of Commissioners.
15. Melakukan review terhadap Piagam Komite Audit sesuai 15. Conduct a review of the Audit Charter as required and propose
kebutuhan dan mengusulkan perubahannya kepada Dewan amendments to the Board of Commissioners for approval.
Komisaris untuk mendapatkan persetujuan.
16. Melakukan evaluasi terhadap kinerja Komite Audit dan para 16. Periodically evaluate the performance of the Audit Committee
anggotanya secara berkala. and its members.
17. Menjaga kerahasiaan dokumen, data dan informasi perusahaan. 17. Maintain confidentiality of documents, data and company
information.
PT Sawit Sumbermas Sarana Tbk 205
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Wewenang Komite Audit Authorities of the Audit Committee
Berdasarkan Piagam Komite Audit, https://cms.ssms.co.id/assets/ Based on the Audit Committee Charter, https://cms.ssms.co.id/
pages-assets/our-gcg-charter/document_20240502115357.pdf, assets/pages-assets/our-gcg-charter/document_20240502115357.
komite audit memiliki wewenang sebagai berikut: pdf, the Audit Committee has the following powers:
1. Berhak mendapat dokumen, data, dan informasi perusahaan 1. Accessing company documents, data and information about the
yang diperlukan berkaitan dengan pelaksanaan tugasnya. employees, funds, assets and necessary corporate resources
related to the performance of their duties.
2. Berkomunikasi langsung dengan karyawan termasuk Direksi dan 2. Communicate directly with employees including the Board of
pihak yang menjalankan fungsi audit internal, manajemen risiko Directors and those exercising internal audit, risk management
dan akuntan terkait tugas dan tanggung jawab Komite Audit. and accounting functions related to the Audit Committee’s duties
and responsibilities.
3. Melibatkan pihak independent di luar anggota Komite Audit 3. Involve independent parties outside the members of the Audit
yang diperlukan untuk membantu pelaksanaan tugasnya (jika Committee who are required to assist in the execution of their
diperlukan) duties (if necessary)
4. Melakukan kewenangan lain yang ditugaskan oleh Dewan 4. Carry out other authorities commissioned by the Board of
Komisaris, dan Commissioners, and
5. Dalam melakukan kewenangannya, Komite Audit bekerja sama 5. In exercising its authority the Audit Committee cooperates with
dengan unit-unit lain yang berkaitan dengan tugasnya. other units relating to its duties.
KEANGGOTAAN KOMITE AUDIT MEMBERSHIP OF THE AUDIT COMMITTEE
Di tahun 2025, anggota Komite Audit Perseroan terdiri dari tiga orang In 2025, the Company’s Audit Committee composes 3 (three)
anggota. Komposisi Komite Audit Perseroan telah mengacu pada members. Composition of the Company’s Audit Committee has
POJK No. 55/POJK.04/2015 tentang Pembentukan dan Pedoman referred to POJK No. 55/POJK.04/2015 concerning the Establishment
Pelaksanaan Kerja Komite Audit. and Work Guidelines of Audit Committees.
Persyaratan Keanggotaan Membership Requirements
Dalam menentukan anggota Komite Audit, Perseroan memiliki In appointing members of the Audit Committee, the Company
persyaratan seperti yang tertuang dalam Piagam Komite Audit, has specific requirements that stipulated in the Audit Committee
https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ Charter, https://cms.ssms.co.id/assets/pages-assets/our-gcg-
document_20240502115357.pdf. charter/document_20240502115357.pdf.
Masa Jabatan Term of Office
Ketentuan mengenai periode dan masa jabatan anggota Komite Audit Provisions regarding the term of office and tenure of Audit
tertuang dalam Pedoman Kerja Komite Audit yang dapat diakses di Committee members are stipulated in the Audit Committee Charter,
https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ which can be accessed at https://cms.ssms.co.id/assets/pages-
document_20240502115357.pdf. assets/our-gcg-charter/document_20240502115357.pdf.
Prosedur Pengangkatan dan Pemberhentian Procedures for Appointment and Dismissal
Perseroan telah memiliki prosedur pengangkatan dan pemberhentian The Company has procedures to appoint and dismiss the member
anggota Komite Audit, berdasarkan pada Piagam Komite Audit, of Audit Committee, based on the Audit Committee Charter,
https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/
document_20240502115357.pdf. document_20240502115357.pdf.
Komposisi Anggota Komite Audit Composition of Audit Committee
Adapun komposisi anggota Komite Audit Perseroan per 31 Desember The composition of the Company’s Audit Committee as of December
2025, sebagai berikut: 31, 2025, is as follows:
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Tata Kelola Perusahaan
Good Corporate Governance
Nama Jabatan/Status Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position/Status Legal Basis Term of Office Period
Hoesen Ketua/Komisaris Independen SK Dewan Komisaris PT Sawit Sumbermas 2022 - 2027 Periode pertama
Chairman/Independent Sarana Tbk No. 002/BOC-SSMS/X/2022 1st Period
Commissioner tanggal 28 Oktober 2022
Decree of the Board of Commissioners of
PT Sawit Sumbermas Sarana Tbk No. 002/
BOC-SSMS/X/2022 dated October 28, 2022
Arif M. Prawirawinata Anggota/Pihak Independen SK Dewan Komisaris PT Sawit Sumbermas 2023 - 2027 Periode pertama
Member/Independent Party Sarana Tbk No. 003/SSMS-JKT/VI/2023 1st Period
tanggal 19 Juni 2023
Decree of the Board of Commissioners of
PT Sawit Sumbermas Sarana Tbk No. 003/
SSMS-JKT/VI/2023 dated June 19, 2023
Arini Imamawati Anggota/Pihak Independen SK Dewan Komisaris PT Sawit Sumbermas 2022 - 2027 Periode pertama
Member/Independent Party Sarana Tbk No. 002/BOC-SSMS/X/2022 1st Period
tanggal 28 Oktober 2022
Decree of the Board of Commissioners of
PT Sawit Sumbermas Sarana Tbk No. 002/
BOC-SSMS/X/2022 dated October 28, 2022
PT Sawit Sumbermas Sarana Tbk 207
Page 208
PROFIL ANGGOTA KOMITE AUDIT AUDIT COMMITTEE MEMBERS’ PROFILES
Hoesen
Ketua (Komisaris Independen)
Chairman (Independent Commissioner)
Kewarganegaraan Usia Domisili
Citizenship Age Domicile
Warga Negara Indonesia 59 tahun Jakarta, Indonesia
Indonesian Citizens 59 years old
Periode dan Masa Jabatan 2022 -2027, Periode ke-1
Period and Term of Office 1st Period
Dasar Hukum Pengangkatan SK Dewan Komisaris PT Sawit Sumbermas Sarana Tbk No. 002/BOC-SSMS/X/2022 tanggal 28 Oktober 2022
Legal Basis of Appointment Decree of the Board of Commissioners of PT Sawit Sumbermas Sarana Tbk No. 002/BOC-SSMS/X/2022 dated October 28, 2022
Profil lengkap Beliau dapat dilihat pada Profil Dewan Komisaris di bab Profil Perusahaan dalam Laporan Tahunan ini.
His complete profile can be found in the Board of Commissioners’ Profiles section in the Company Profile chapter of this Annual Report.
Arif M. Prawirawinata
Anggota (Pihak Independen)
Member (Independent Party)
Kewarganegaraan Usia Domisili
Citizenship Age Domicile
Warga Negara Indonesia 59 tahun Bekasi, Indonesia
Indonesian Citizens 59 years old
Periode dan Masa Jabatan 2023 -2027, Periode ke-1
Period and Term of Office 1st Period
Dasar Hukum Penunjukan SK Dewan Komisaris PT Sawit Sumbermas Sarana Tbk No. 003/SSMS-JKT/VI/2023 tanggal 19 Juni 2023
Legal Basis of Appointment Decree of the Board of Commissioners of PT Sawit Sumbermas Sarana Tbk No. 003/SSMS-JKT/VI/2023 dated June 19, 2023
Riwayat Pendidikan • Magister Manajemen, Universitas Trisakti (2005); serta
Education History • Sarjana Ekonomi, jurusan Akuntansi, Fakultas Ekonomi, Universitas Indonesia (1992).
• Master of Management in Finance, Universitas Trisakti (2005); and
• Bachelor of Economics in Accounting, Faculty of Economics, Universitas Indonesia (1992).
Pengalaman Kerja • PT Bursa Efek Indonesia, mengawali kariernya sebagai Staf kemudian • PT Bursa Efek Indonesia, started his career as a Staff then as Unit
Work Experience sebagai Kepala Unit, Kepala Divisi kemudian terakhir sebagai Head, Division Head, then lastly as Executive Advisor (1997 - 2022);
Executive Advisor (1997-2022);
• PT Prizaco Prakarsa, Assistant to Business Development Director • PT Prizaco Prakarsa, Assistant of Business Development Director
(1995-1997); serta (1995 - 1997); and
• KAP Drs. Gatot Permadi Joewono, dengan posisi terakhir sebagai • KAP Drs. Gatot Permadi Joewono, with last position as Audit
Manager Audit (1990-1995). Manager (1990 - 1995).
Rangkap Jabatan • Anggota Komite Audit di beberapa perusahaan; • Audit Committee Members in several companies;
Concurrent Position • PT Mirae Asset Sekuritas Indonesia (sejak Desember 2023); • PT Mirae Asset Sekuritas Indonesia (since December 2023);
• PT Satu Visi Putra Tbk (sejak November 2023); serta • PT Satu Visi Putra Tbk (since November 2023);
• PT Kliring Penjaminan Efek Indonesia (sejak Agustus 2023) • PT Kliring Penjaminan Efek Indonesia (since August 2023)
• Pengajar part-time di The Indonesia Capital Market Institute (TICMI) • Part-time lecturer at The Indonesia Capital Market Institute (TICMI)
(sejak 2022) (since 2022).
Sertifikasi • Register Negara Akuntan; • Register Negara Akuntan;
Certification • Chartered Accountant (CA); dan • Chartered Accountant (CA); and
• Qualified Internal Auditor (QIA). • Qualified Internal Auditor (QIA).
Keahlian Ekonomi dan Akuntansi
Expertise Economics and Accounting
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Tata Kelola Perusahaan
Good Corporate Governance
Arini Imamawati
Anggota (Pihak Independen)
Member (Independent Party)
Kewarganegaraan Usia Domisili
Citizenship Aged Domicile
Warga Negara Indonesia 46 tahun Jakarta, Indonesia
Indonesian Citizens 46 years old
Periode dan Masa Jabatan 2023 -2027, Periode ke-1
Period and Term of Office 1st Period
Dasar Hukum Penunjukan SK Dewan Komisaris PT Sawit Sumbermas Sarana Tbk No. 002/BOC-SSMS/X/2022 tanggal 28 Oktober 2022
Legal Basis of Appointment Decree of the Board of Commissioners of PT Sawit Sumbermas Sarana Tbk No. 002/BOC-SSMS/X/2022 dated October 28, 2022
Riwayat Pendidikan • Magister Manajemen bidang Manajemen Bisnis, Universitas Prasetya Mulya (2012); serta
Education History • Sarjana Akuntansi, Fakultas Ekonomi, Universitas Trisakti (2000).
• Master of Management in Business Management, Universitas Prasetya Mulya (2012); and
• Bachelor of Accounting, Faculty of Economics, Universitas Trisakti (2000).
Pengalaman Kerja • Financial Controller PT Chandra Sakti Utama Leasing (2021); • Financial Controller of PT Chandra Sakti Utama Leasing (2021);
Work Experience • Head of Finance PT Danareksa (Persero) (2018-2021); • Head of Finance PT Danareksa (Persero) (2018 -2021);
• Head of Internal Audit PT Danareksa (Persero) (2014-2018); • Head of Internal Audit PT Danareksa (Persero) (2014-2018);
• Anggota Komite Audit PT Dahana (Persero) (2014); • Member of Audit Committee of PT Dahana (Persero) (2014);
• Member of Audit Committee of PT Bank ICB Bumiputera Tbk
• Anggota Komite Audit PT Bank ICB Bumiputera Tbk (2010-2013); (2010- 2013);
• Anggota Komite Audit PT Danareksa (Persero) (2009-2014); • Member of Audit Committee of PT Danareksa (Persero) (2009-2014);
• Audit Manager Assurance and Advisory Business Services • Audit Manager Assurance and Advisory Business Services
Purwantono, Sarwoko & Sandjaja (2007-2009); Purwantono, Sarwoko & Sandjaja (2007-2009);
• Accounting & Administration Manager PT Flowserve (Indonesia) • Accounting & Administration Manager PT Flowserve (Indonesia)
(2005-2006); serta (2005-2006); and
• Senior Auditor Business Advisory Service Haryanto Sahari & Rekan • Senior Auditor Business Advisory Service: Haryanto Sahari & Rekan
(2000-2005). (2000-2005).
Rangkap Jabatan • Komisaris Independen PT Wicaksana Overseas International Tbk • Independent Commissioner of PT Wicaksana Overseas International
Concurrent Position (sejak Desember 2023); Tbk. (since December 2023);
• Anggota Komite Audit dan Komite Risiko dan Tata Kelola PT Mandiri • Member of Audit Committee and Risk & Governance Committee of
Sekuritas (sejak Agustus 2023); PT Mandiri Sekuritas (since August 2023);
• Anggota Komite Audit PT Kliring Penjaminan Efek Indonesia (sejak • Member of Audit Committee of PT Kliring Penjaminan Efek Indonesia
Juli 2023). (since July 2023);
• Anggota Komite Audit PT ITSec Asia Tbk (sejak Maret 2023); serta • Member of Audit Committee of PT ITSec Asia Tbk (since March
2023); and
• Anggota Komite Audit PT Bank ICBC Indonesia (sejak 2021). • Member of Audit Committee of PT Bank ICBC Indonesia (since 2021)
Sertifikasi Certification in Audit Committee Practitioner (CACP).
Certification
Keahlian Akuntansi dan Manajemen Bisnis
Expertise Accounting and Business Management
PT Sawit Sumbermas Sarana Tbk 209
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Independensi Komite Audit Independence of Audit Committee
Perseroan memastikan setiap anggota Komite Audit menjalankan The Company ensures every member of the Audit Committee
tugasnya secara independen dan objektif. Komite Audit berperan performs its duties independently and objectively. The Audit
dalam menjaga transparansi bisnis dan memastikan kepatuhan Committee maintains business transparency and ensures compliance
terhadap prinsip GCG. Pernyataan independensi berikut to GCG principles. The following statement of independence is
mencerminkan komitmen tersebut. reflecting the commitment.
Arif M. Arini
Pernyataan Independensi Hoesen
Prawirawinata Imamawati
Bukan merupakan orang dalam kantor akuntan publik, kantor konsultan hukum, kantor jasa √ √ √
penilai publik atau pihak lain yang memberi jasa asuransi, jasa non-asuransi, jasa penilai dan/
atau jasa konsultasi lain kepada Perseroan dalam waktu 6 bulan terakhir.
Not a person in the public accountant firm, legal consultant firm, public appraisal service office
or other parties providing insurance services, non-insurance services, appraisal services and/
or other consulting services to the Company within the last 6 months.
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk √ √ √
merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan Perseroan dalam waktu
6 bulan terakhir (kecuali Komisaris Independen).
Not a person who works or has the authority and responsibility to plan, lead, control, or supervise
the Company’s activities within the last 6 months (except for Independent Commissioners).
Tidak mempunyai saham langsung maupun tidak langsung di Perseroan. √ √ √
Does not have direct or indirect shares in the Company.
Keluarga tidak mempunyai saham langsung maupun tidak langsung di Perseroan. √ √ √
The family has neither direct nor indirect shares in the Company.
Tidak mempunyai hubungan Afiliasi dengan anggota Dewan Komisaris, anggota Direksi, atau √ √ √
Pemegang Saham Utama Perseroan.
Has no Affiliation with members of the Board of Commissioners, members of the Board of
Directors, or Major Shareholders of the Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan dengan √ √ √
kegiatan usaha Perseroan.
Does not have a business relationship either directly or indirectly related to the Company’s
business activities.
Tidak menjabat sebagai pengurus partai politik dan/atau calon/anggota legislatif dan/atau √ √ √
merupakan calon atau menjabat sebagai kepala/wakil kepala pemerintahan daerah.
Does not serve as an administrator of a political party and/or candidate/member of the legislature
and/or is a candidate or serves as the head/deputy head of local government.
√ = Terpenuhi | Comply x : Tidak terpenuhi | Not Comply
RAPAT KOMITE AUDIT AUDIT COMMITTEE MEETING
Kebijakan Rapat Meeting Policy
Kebijakan rapat Komite Audit tertuang dalam Piagam Komite Audit, The Audit Committee’s meeting policy is stipulated in the
https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/ Audit Committee Charter, which can be accessed at https://
document_20240502115357.pdf, di mana dalam kebijakan tersebut, cms.ssms.co.id/assets/pages-assets/our-gcg-charter/
Komite Audit wajib mengadakan rapat secara berkala paling sedikit document_20240502115357.pdf. Under this policy, the Audit
1 (satu) kali dalam 3 (tiga) bulan. Committee is required to hold meetings at least 1 (one) every 3
(three) months.
Sepanjang tahun 2025, Komite Audit telah menyelenggarakan rapat Throughout 2025, the Audit Committee held a total of 11 (eleven)
Komite Audit sebanyak 11 (sebelas) kali, dengan rincian sebagai Audit Committee meetings, with details as follows:
berikut:
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Tata Kelola Perusahaan
Good Corporate Governance
Persentase Kehadiran
Nama dan Jabatan Jumlah Rapat Kehadiran
Percentage of
Name and Position Number of Meetings Attendance
Attendance
Hoesen 11 10 90,90%
(Ketua Komite Audit | Chairman of Audit Committee)
Arif M. Prawirawinata 11 11 100%
(Anggota Komite Audit | Member of Audit Committee)
Arini Imamawati 11 11 100%
(Anggota Komite Audit | Member of Audit Committee)
PELATIHAN KOMITE AUDIT AUDIT COMMITTEE TRAINING
Selama tahun 2025, Komite Audit Perseroan telah mengikuti program Throughout 2025, the Company’s Audit Committee participated in
pelatihan sebagai berikut: the following training programs:
Nama dan Jabatan Materi Pendidikan/Pelatihan Tanggal Penyelenggara
Name and Position Training/Education Materials Date Organizer
Arif Prawirawinata Pelatihan dan Sertifikasi Certification 4-6 Februari 2025 dan 10 Februari 2025 Ikatan Komite Audit Indonesia (IKAI)
(Anggota | Member) in Audit Committee Practices (CACP) February 4-6, 2025 and February 10, Indonesian Institute of Audit
Training and Certification 2025 Committees (IKAI)
Certification in Audit Committee
Practices (CACP)
Sharing Session: Establishing an 21 Maret 2025 Ikatan Akuntan Indonesia (IAI)
Effective Technique for Internal Audit March 21, 2025 Institute of Indonesia Chartered
Accountants (IAI)
Workshop Internal Control Over Financial 21-22 Mei 2025 Ikatan Akuntan Indonesia (IAI)
Reporting (ICOFR), May 21-22, 2025 Institute of Indonesia Chartered
Accountants (IAI)
Sustainability Reporting: Impact and 30 September 2025 IA-IKAI
Implementation of PSPK 1 and 2 for September 30, 2025
Professionals
Arini Imamawati Town Hall Meeting - Indonesia 2025 Risk 24 Januari 2025 IIA Indonesia
(Anggota | Member) in Focus January 24, 2025
Peran GRC dalam Meningkatkan 25 Februari 2025 OJK Institute
Kepercayaan Investor dan Stabilitas February 25, 2025
Sektor Keuangan
GRC Roles in Improving Investor
Confidence and Financial Sector
Stability
Forum Penguatan Fungsi GRC - 3 Maret 2025 OJK DPRK MR
Penerapan ICOFR dalam Rangka March 3, 2025
Penguatan Sektor Keuangan
Forum on Strengthening the GRC
Function – Implementation of ICOFR to
Reinforce the Financial Sector
Workshop Internal Control Over Financial 21-22 Mei 2025 Ikatan Akuntan Indonesia (IAI)
Reporting (ICOFR) May 21-22, 2025 Institute of Indonesia Chartered
Accountants (IAI)
Risk & Governance Summit - 19 Agustus 2025 OJK
Empowering the GRC Ecosystem to August 19, 2025
Drive Economic Growth and National
Resilience
IIA Conference 2025 - Audit for 27-28 Agustus 2025 IIA Indonesia
Tomorrow August 27-28, 2025
Sustainability Reporting Bootcamp 15-17 Oktober 2025 Ikatan Akuntan Indonesia (IAI)
October 15-17, 2025 Institute of Indonesia Chartered
Accountants (IAI)
PT Sawit Sumbermas Sarana Tbk 211
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Laporan Singkat Pelaksanaan Summary Report of Audit Committee Activities
Kegiatan Komite Audit
Komite Audit memiliki tugas dan tanggung jawab untuk membantu The Audit Committee has the duty and responsibility to assist the
Dewan Komisaris dalam mengawasi pelaporan keuangan, audit Board of Commissioners in overseeing financial reporting, internal
internal, audit eksternal, manajemen risiko atau hal-hal lainnya yang audit, external audit, risk management and other matters related
terkait dengan kegiatan bisnis dan operasional Perseroan secara to the Company’s business and operational activities objectively
objektif dan independen. Kegiatan tersebut seperti tertuang dalam and independently. These activities are stipulated in the Audit
Pedoman Kerja Komite Audit. Committee Charter.
Pada tahun 2025, Komite Audit telah merealisasikan program kerja In 2025, the Audit Committee implemented its work program in
sesuai dengan Piagam Komite Audit, antara lain: accordance with the Audit Committee Charter, including:
1. Melakukan penelaahan atas informasi keuangan yang akan 1. Conduct a review of financial information to be issued by the
dikeluarkan oleh Perseroan. Company.
2. Melakukan evaluasi terhadap pelaksanaan pemberian jasa audit 2. Evaluate the implementation of audit services on the Company’s
atas Laporan Keuangan Perseroan. Financial Statements.
3. Memantau dan mengevaluasi perencanaan dan pelaksanaan 3. Monitor and evaluate the planning and implementation of internal
audit internal, serta memantau tindak lanjut oleh Direksi atas audits and monitor follow-up by the Board of Directors on the
hasil temuan audit internal. findings of internal audits.
4. Melakukan penelaahan atas efektifitas audit eksternal dalam 4. Conduct a review of the effectiveness of external audits in
melaksanakan jasa audit laporan keuangan. carrying out financial report audit services.
KOMITE NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION COMMITTEE
Perseroan memiliki Komite Nominasi dan Remunerasi yang bertugas The Company has established a Nomination and Remuneration
membantu Dewan Komisaris dalam hal nominasi dan remunerasi Committee that assists the Board of Commissioners in the
bagi anggota Direksi dan Dewan Komisaris. Komite ini secara khusus nomination and remuneration processes for members of both the
berperan dalam memastikan proses nominasi dan remunerasi Board of Directors and Board of Commissioners. This Committee
dilakukan sesuai dengan peraturan yang berlaku, serta mendukung plays a key role in ensuring that the nomination and remuneration
penerapan tata kelola perusahaan yang baik. processes are conducted in accordance with applicable regulations
and supports the implementation of good corporate governance.
Pedoman Kerja Komite Nominasi Nomination and Remuneration
dan Remunerasi Committee Charter
Hingga akhir tahun 2025, Komite Nominasi dan Remunerasi belum As of the end of 2025, the Nomination and Remuneration Committee
memiliki Pedoman Kerja. Meskipun begitu, Komite Nominasi dan has not yet established a Committee Charter. Nevertheless, the
Remunerasi menjalankan tugas dan tanggung jawabnya sesuai Nomination and Remuneration Committee has carried out its
dengan POJK No. 34/POJK.04/2014 tentang Komite Nominasi dan duties and responsibilities in accordance with OJK Regulation No.
Remunerasi Emiten atau Perusahaan Publik. 34/POJK.04/2014 concerning the Nomination and Remuneration
Committee of Issuers or Public Companies.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Nomination
Nominasi dan Remunerasi and Remuneration Committee
Tugas dan Tanggung Jawab Komite Nominasi dan Remunerasi Duties and Responsibilities of the Nomination and Remuneration
berdasarkan POJK No. 34/POJK.04/2014, adalah sebagai berikut: Committee based on POJK No. 34/POJK.04/2014, is as follows:
1. Fungsi Nominasi 1. Nomination Function
a. Menyusun komposisi dan proses nominasi anggota Dewan a. Prepare the composition and nomination process of
Komisaris dan/atau anggota Direksi; members of the Board of Commissioners and/or members
of Board of Directors;
b. Menyusun kebijakan dan kriteria yang dibutuhkan dalam b. Prepare the policy and criteria needed in the nomination
proses nominasi calon anggota Dewan Komisaris dan/atau process of prospective members of the Board of
anggota Direksi; Commissioners and/or members of Board of Directors;
c. Membantu pelaksanaan evaluasi atas kinerja anggota Dewan c. Assist the performance evaluation of members of the Board
Komisaris dan/atau anggota Direksi; of Commissioners and/or members of Board of Directors;
d. Menyusun program pengembangan kemampuan anggota d. Prepare capability development program of members of
Dewan Komisaris dan/atau anggota Direksi; serta the Board of Commissioners and/or members of Board of
Directors; and
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Tata Kelola Perusahaan
Good Corporate Governance
e. Menelaah dan mengusulkan calon yang memenuhi syarat e. Review and propose eligible candidates as members of
sebagai anggota Dewan Komisaris dan/atau anggota Direksi the Board of Commissioners and/or members of Board of
kepada Dewan Komisaris untuk disampaikan kepada RUPS. Directors to the Board of Commissioners to be submitted
at the GMS.
2. Fungsi Remunerasi 2. Remuneration Function
a. Menyusun struktur remunerasi bagi anggota Dewan a. Prepare the remuneration structure for members of the
Komisaris dan/atau anggota Direksi; Board of Commissioners and/or members of Board of
Directors;
b. Menyusun kebijakan atas remunerasi bagi anggota Dewan b. Prepare the remuneration policy of the Board of
Komisaris dan/atau anggota Direksi; serta Commissioners and/or members of Board of Directors; and
c. Memberikan rekomendasi kepada Direksi Perseroan untuk c. Provide recommendation to the Board of Directors of the
menentukan remunerasi anggota Dewan Komisaris dan Company to determine the remuneration for members of
Direksi. the Board of Commissioners and Board of Directors.
KEANGGOTAAN KOMITE NOMINASI MEMBERSHIP OF THE NOMINATION
DAN REMUNERASI AND REMUNERATION COMMITTEE
Di tahun 2025, anggota Komite Nominasi dan Remunerasi Perseroan In 2025, the Company’s Nomination and Remuneration Committee
terdiri dari tiga orang anggota yaitu seorang ketua yang dipimpin composes 3 (three) members namely a chairman who is an
oleh Komisaris Independen dan 2 (dua) orang anggota yang memiliki Independent Commissioner and 2 (two) members with knowledge
pengetahuan dan pengalaman di bidang nominasi dan remunerasi. and experience in nomination and remuneration.
Persyaratan Keanggotaan Membership Requirements
Berdasarkan POJK No. 34/POJK.04/2014, anggota Komite Nominasi Based on POJK No. 34/POJK.04/2014, member of the Nomination
dan Remunerasi yang berasal dari luar Perseroan harus memenuhi and Remuneration Committee who originate from outside the
persyaratan sebagai berikut: Company must fulfill the following requirements:
1. tidak mempunyai hubungan Afiliasi dengan Emiten atau 1. Not have any affiliation with the Issuer or Public Company,
Perusahaan Publik, anggota Direksi, anggota Dewan Komisaris, members of the Board of Directors, members of the Board of
atau Pemegang Saham Utama Emiten atau Perusahaan Publik Commissioners, or the Controlling Shareholder of the Issuer
tersebut; or Public Company;
2. memiliki pengalaman terkait Nominasi dan/atau Remunerasi; 2. Possess experience related to nomination and/or remuneration;
dan and
3. tidak merangkap jabatan sebagai anggota komite lainnya yang 3. Not concurrently serve as a member of another committee
dimiliki Emiten atau Perusahaan Publik tersebut. within the same Issuer or Public Company.
Selain itu, anggota Direksi Perseroan tidak dapat menjadi anggota In addition, members of the Company’s Board of Directors are not
Komite Nominasi dan Remunerasi. permitted to serve as members of the Nomination and Remuneration
Committee.
Masa Jabatan Term of Office
Sesuai dengan ketentuan POJK No. 34/POJK.04/2014, masa jabatan In accordance with OJK Regulation No. 34/POJK.04/2014, the term
Komite Nominasi dan Remunerasi adalah tidak lebih lama dari masa of office of the Nomination and Remuneration Committee shall
jabatan Dewan Komisaris sebagaimana diatur dalam anggaran dasar. not exceed the term of office of the Board of Commissioners as
stipulated in the Articles of Association.
Prosedur Pengangkatan dan Pemberhentian Procedures for Appointment and Dismissal
Prosedur pengangkatan dan pemberhentian anggota Komite Procedures for appointment and dismissal of members of the
Nominasi dan Remunerasi berdasarkan POJK No. 34/POJK.04/2014, Nomination and Remuneration Committee pursuant to OJK
adalah sebagai berikut: Regulation No. 34/POJK.04/2014 are as follows:
1. Anggota Nominasi dan Remunerasi diangkat dan diberhentikan 1. Members of the Nomination and Remuneration Committee are
berdasarkan Keputusan rapat Dewan Komisaris. appointed and dismissed based on a resolution of the Board of
Commissioners’ meeting.
2. Anggota Komite Nominasi dan Remunerasi diangkat untuk masa 2. Members of the Nomination and Remuneration Committee are
jabatan tertentu dan dapat diangkat kembali. appointed for a specific term and may be reappointed.
3. Penggantian anggota Komite Nominasi dan Remunerasi yang 3. The replacement of a member of the Nomination and
bukan berasal dari Dewan Komisaris dilakukan paling lambat Remuneration Committee who does not originate from the
60 hari sejak anggota Komite Nominasi dan Remunerasi yang Board of Commissioners must be carried out no later than 60
dimaksud tidak dapat lagi melaksanakan fungsinya. days from the date such member is no longer able to perform
his or her duties.
PT Sawit Sumbermas Sarana Tbk 213
Page 214
Komposisi Komite Nominasi dan Remunerasi Composition of Nomination and
Remuneration Committee
Adapun komposisi anggota Komite Nominasi dan Remunerasi The composition of the Company’s Nomination and Remuneration
Perseroan per 31 Desember 2025, sebagai berikut: Committee as of December 31, 2025, is as follows:
Nama Jabatan/Status Dasar Pengangkatan Masa Jabatan Periode Jabatan
Name Position/Status Legal Basis Term of Office Period
Hoesen Ketua/Komisaris SK Dewan Komisaris PT Sawit Sumbermas 2024 - 2026 Periode pertama
Independen Sarana Tbk No. 002/SSMS-JKT/VII/2024 1st Period
Chairman/Independent tanggal 1 Juli 2024
Commissioner Decree of the Board of Commissioners of PT
Sawit Sumbermas Sarana Tbk No. 002/SSMS-
JKT/VII/2024 dated July 1, 2024
Ir. Rimbun Situmorang Anggota/Komisaris SK Dewan Komisaris PT Sawit Sumbermas 2024 - 2026 Periode pertama
Member/Commissioner Sarana Tbk No. 002/SSMS-JKT/VII/2024 1st Period
tanggal 1 Juli 2024
Decree of the Board of Commissioners of PT
Sawit Sumbermas Sarana Tbk No. 002/SSMS-
JKT/VII/2024 dated July 1, 2024
Rachmat Hidayat Anggota/Pihak yang SK Dewan Komisaris PT Sawit Sumbermas 2024 - 2026 Periode pertama
menduduki jabatan Sarana Tbk No. 002/SSMS-JKT/VII/2024 1st Period
manajerial di bidang tanggal 1 Juli 20242022 tanggal 28 Oktober
Sumber Daya Manusia 2022
Member/Party holding Decree of the Board of Commissioners of PT
a managerial position Sawit Sumbermas Sarana Tbk No. 002/SSMS-
under the Director JKT/VII/2024 dated July 1, 2024
in charge of human
resources
PROFIL ANGGOTA KOMITE NOMINATION AND REMUNERATION
NOMINASI DAN REMUNERASI COMMITTEE MEMBERS’ PROFILES
Hoesen
Ketua (Komisaris Independen)
Chairman (Independent Commissioner)
Kewarganegaraan Usia Domisili
Citizenship Age Domicile
Warga Negara Indonesia 59 tahun Jakarta, Indonesia
Indonesian Citizens 59 years old
Dasar Hukum Pengangkatan SK Dewan Komisaris PT Sawit Sumbermas Sarana Tbk No. 002/SSMS-JKT/VII/2024 tanggal 1 Juli 2024
Legal Basis of Appointment Decree of the Board of Commissioners of PT Sawit Sumbermas Sarana Tbk No. 002/SSMS-JKT/VII/2024 dated July 1, 2024
Profil lengkap Beliau dapat dilihat pada Profil Dewan Komisaris di bab Profil Perusahaan dalam Laporan Tahunan ini.
His complete profile can be found in the Board of Commissioners’ Profiles section in the Company Profile chapter of this Annual Report.
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Tata Kelola Perusahaan
Good Corporate Governance
Ir. Rimbun Situmorang
Anggota (Komisaris)
Member/Commissioner
Kewarganegaraan Usia Domisili
Citizenship Age Domicile
Warga Negara Indonesia 58 tahun Pangkalan Bun, Kalimantan
Indonesian Citizens 58 years old Tengah, Indonesia
Periode dan Masa Jabatan 2024 -2026, Periode ke-1
Period and Term of Office 1st Period
Dasar Hukum Pengangkatan SK Dewan Komisaris PT Sawit Sumbermas Sarana Tbk No. 002/SSMS-JKT/VII/2024 tanggal 1 Juli 2024
Legal Basis of Appointment Decree of the Board of Commissioners of PT Sawit Sumbermas Sarana Tbk No. 002/SSMS-JKT/VII/2024 dated July 1, 2024
Profil lengkap Beliau dapat dilihat pada Profil Dewan Komisaris di bab Profil Perusahaan dalam Laporan Tahunan ini.
His complete profile can be found in the Board of Commissioners’ Profiles section in the Company Profile chapter of this Annual Report.
Rachmat Hidayat
Anggota (Pihak yang menduduki jabatan manajerial di bidang Sumber Daya Manusia)
Member/Party holding a managerial position under the Director in charge of human resources
Kewarganegaraan Usia Domisili
Citizenship Age Domicile
Warga Negara Indonesia 49 tahun Pangkalan Bun, Kalimantan
Indonesian Citizens 49 years old Tengah, Indonesia
Dasar Hukum Penunjukan SK Dewan Komisaris PT Sawit Sumbermas Sarana Tbk No. 002/SSMS-JKT/VII/2024 tanggal 1 Juli 2024
Legal Basis of Appointment Decree of the Board of Commissioners of PT Sawit Sumbermas Sarana Tbk No. 002/SSMS-JKT/VII/2024 dated July 1, 2024
Riwayat Pendidikan • Magister Manajemen, jurusan Pengembangan Sumber Daya Manusia, Mercu Buana; serta
Education History • Sarjana Teknik Industri, Universitas Pasundan
• Master of Management, majoring in Human Resources Development, Universitas Mercu Buana; and
• Bachelor of Industrial Engineering, Universitas Pasundan.
Pengalaman Kerja • Kepala Departemen Sustainability Downstream PT Sawit Sumbermas • Sustainability Downstream Department Head of PT Sawit
Work Experience Sarana Tbk; Sumbermas Sarana Tbk;
• Human Resources Head Plantations Hardaya Plantations Group • Human Resources Head Plantations of Hardaya Plantations Group
(2014-2020); (2014-2020);
• General Manager Human Resources PT BW Plantation Tbk • General Manager Human Resources of PT BW Plantation Tbk
(2013-2014); (2013-2014);
• Senior Human Resources Manager PT BW Plantation Tbk (2011-2012); • Senior Human Resources Manager of PT BW Plantation Tbk (2011-
2012);
• Organization Development Manager PT BW Plantation Tbk • Organization Development Manager of PT BW Plantation Tbk
(2008-2011); (2008-2011);
• Personnel & General Affairs Senior Manager PT Sinar Alam Permai- • Personnel & General Affairs Senior Manager of PT Sinar Alam Permai-
Wilmar Group (2005-2008); dan Wilmar Group (2005-2008); and
• Plasma KPPA Assistant Manager PT Harapan Sawit Lestari-Cargill • Plasma KPPA Assistant Manager of PT Harapan Sawit Lestari-
(2000-2005). Cargill (2000-2005).
Rangkap Jabatan Head of Human Resources Department PT Sawit Sumbermas Sarana Tbk (sejak 2023).
Concurrent Position Head of Human Resources Department of PT Sawit Sumbermas Sarana Tbk (since 2023).
Keahlian Human Resources, Sustainability, General Affairs & Hubungan Industrial, serta Manajemen Operasional di Industri Perkebunan dan Agribisnis.
Expertise Human Resources, Sustainability, General Affairs & Industrial Relations, as well as Operational Management in the Plantation and Agribusiness Industry.
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Independensi Komite Nominasi dan Remunerasi Independence of Nomination and
Remuneration Committee
Perseroan memastikan setiap anggota Komite Nominasi dan The Company ensures every member of the Nomination and
Remunerasi menjalankan tugasnya secara independen dan objektif. Remuneration Committee performs its duties independently
Komite Nominasi dan Remunerasi berperan dalam menjaga and objectively. The Nomination and Remuneration Committee
transparansi bisnis dan memastikan kepatuhan terhadap prinsip maintains business transparency and ensures compliance to GCG
GCG. Pernyataan independensi berikut mencerminkan komitmen principles. The following statement of independence is reflecting
tersebut. the commitment.
Pernyataan Independensi Ir. Rimbun Rachmad
Hoesen
Statement of Independence Situmorang Hidayat
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk √ √ √
merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan Perseroan dalam waktu 6
bulan terakhir (kecuali Komisaris Independen).
Not a person who works or has the authority and responsibility to plan, lead, control, or supervise
the Company’s activities within the last 6 months (except for Independent Commissioners).
Tidak mempunyai saham langsung maupun tidak langsung di Perseroan. √ √ √
Does not have direct or indirect shares in the Company
Keluarga tidak mempunyai saham langsung maupun tidak langsung di Perseroan. √ √ √
The family has neither direct nor indirect shares in the Company.
Tidak mempunyai hubungan Afiliasi dengan anggota Dewan Komisaris, anggota Direksi, atau √ √ √
Pemegang Saham Utama Perseroan.
Has no Affiliation with members of the Board of Commissioners, members of the Board of Directors,
or Major Shareholders of the Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan dengan √ √ √
kegiatan usaha Perseroan.
Does not have a business relationship either directly or indirectly related to the Company’s business
activities.
Tidak menjabat sebagai pengurus partai politik dan/atau calon/anggota legislatif dan/atau √ √ √
merupakan calon atau menjabat sebagai kepala/wakil kepala pemerintahan daerah.
Does not serve as an administrator of a political party and/or candidate/member of the legislature
and/or is a candidate or serves as the head/deputy head of local government.
√ = Terpenuhi | Comply x : Tidak terpenuhi | Not Comply
RAPAT KOMITE NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION
COMMITTEE MEETING
Kebijakan Rapat Meeting Policy
Berdasarkan POJK No. 34/POJK.04/2014, Komite Nominasi dan Pursuant to OJK Regulation No. 34/POJK.04/2014, the Nomination
Remunerasi wajib mengadakan rapat secara berkala paling sedikit and Remuneration Committee is required to convene meetings on
1 (satu) kali dalam 4 (empat) bulan. a regular basis at least 1 (one) every 4 (four) months.
Pelaksanaan Rapat Meeting Implementation
Sepanjang tahun 2025, Komite Nominasi dan Remunerasi belum Throughout 2025, the Nomination and Remuneration Committee
menyelenggarakan rapat. Hal ini dikarenakan fungsi nominasi dan did not convene any meetings. This was because the nomination
remunerasi masih sepenuhnya dilakukan oleh Dewan Komisaris. and remuneration functions were still fully carried out by the
Dengan demikian, informasi mengenai pelaksanaan rapat Komite Board of Commissioners. Accordingly, information regarding the
Nominasi dan Remunerasi tidak dapat disajikan dalam laporan ini. implementation of Nomination and Remuneration Committee
meetings cannot be presented in this report.
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Tata Kelola Perusahaan
Good Corporate Governance
PELATIHAN KOMITE NOMINASI NOMINATION AND REMUNERATION
DAN REMUNERASI COMMITTEE TRAINING
Sepanjang tahun 2025, Komite Nominasi dan Remunerasi Perseroan Throughout 2025, the Company’s Nomination and Remuneration
tidak mengikuti program pelatihan atau pengembangan kompetensi Committee did not participate in any specific training or competency
khusus. Hal ini dikarenakan Komite Nominasi dan Remunerasi development programs. This was due to the fact that the Nomination
baru dibentuk kembali pada pertengahan tahun 2024 sehingga and Remuneration Committee had only been re-established in mid-
sepanjang tahun pelaporan Perseroan masih memfokuskan pada 2024. During the reporting year, the Company primarily focused on
proses penyesuaian struktur kerja, penguatan fungsi komite, serta strengthening the committee’s working structure, reinforcing its
pelaksanaan tugas dan tanggung jawab sesuai dengan ketentuan functions, and ensuring the effective implementation of its duties
yang berlaku. Perseroan tetap berkomitmen untuk mendorong and responsibilities in accordance with applicable regulations.
peningkatan kompetensi anggota Komite Nominasi dan Remunerasi The Company remains committed to supporting the competency
melalui program pelatihan yang relevan pada periode mendatang. development of the Nomination and Remuneration Committee
members through relevant training programs in the future.
LAPORAN SINGKAT PELAKSANAAN KEGIATAN SUMMARY REPORT OF NOMINATION AND
KOMITE NOMINASI DAN REMUNERASI REMUNERATION COMMITTEE ACTIVITIES
Sepanjang tahun 2025, Komite Nominasi dan Remunerasi belum Throughout 2025, the Nomination and Remuneration Committee
melaksanakan kegiatan operasional maupun rapat formal. Hal did not conduct any operational activities or formal meetings. This
ini disebabkan komite tersebut baru didirikan kembali pada was due to the committee having been re-established only in mid-
pertengahan tahun 2024, sehingga masih dalam tahap penataan 2024 and still being in the process of structuring its organization,
struktur, penyusunan pedoman kerja, serta konsolidasi fungsi. preparing its charter, and consolidating its functions. In the interim,
Untuk sementara, pelaksanaan fungsi nominasi dan remunerasi the nomination and remuneration functions continued to be carried
masih dijalankan oleh Dewan Komisaris sesuai dengan ketentuan out by the Board of Commissioners in accordance with prevailing
yang berlaku, sambil mempersiapkan agar Komite Nominasi regulations, while preparing for the Committee to operate optimally
dan Remunerasi dapat beroperasi secara optimal pada periode in the following period.
berikutnya.
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Organ Pendukung Direksi
Supporting Organs of the Board of Directors
SEKRETARIS PERUSAHAAN CORPORATE SECRETARY
Fungsi Sekretaris Perusahaan dibentuk dalam rangka sebagai The Corporate Secretary’s role is to act as a liaison officer in
pejabat penghubung (Liaison Officer) dalam berkomunikasi dengan communicating with stakeholders, as well as to ensure that all of
pemangku kepentingan, serta memastikan seluruh aktivitas the Company’s operational activities align with the good corporate
operasional Perseroan selaras dengan prinsip tata kelola perusahaan governance principles. This is in line with Financial Services Authority
yang baik. Hal ini sejalan dengan POJK No. 35 Tahun 2014 tentang Regulation (POJK) No. 35 of 2014 concerning the Corporate Secretary
Sekretaris Perusahaan Emiten atau Perusahaan Publik. of Issuers or Public Companies.
STRUKTUR ORGANISASI DEPARTEMEN ORGANIZATIONAL STRUCTURE OF
SEKRETARIS PERUSAHAAN CORPORATE SECRETARY
Direktur Utama
President Director
Group Head
Corporate Secretary & Legal
Manager Corporate
Manager Investor Relation Manager Corporate Legal Manager Corporate Secretary
Communication
Staff Corporate
Staff Investor Relation Staff Corporate Legal Staff Corporate Secretary
Communication
Sesuai dengan Surat Keputusan Direksi No. F-HRDGA.GN-001 tanggal In accordance with Decree No. F-HRDGA.GN-001 dated December
31 Desember 2024, kedudukan Sekretaris Perusahaan berada di 31, 2024, the Corporate Secretary Division reports directly to
bawah Direktur Utama. Hal itu bertujuan untuk mengoptimalkan the President Director. This is aimed to optimize the Company’s
kinerja Perusahaan serta implementasi GCG. performance and GCG Implementation.
Sekretaris Perusahaan membawahi beberapa departemen, The Corporate Secretary oversees several departments, including
termasuk, Hubungan Investor, Komunikasi Korporat, dan Legal Investor Relations, Corporate Communications, and Corporate Legal.
Korporat.
Sejak tahun 2024, Departemen Sekretaris Perusahaan dipimpin Since 2024, the Corporate Secretary Department has been led by
oleh Bapak Deni Agustinus Damayanto. Mr. Deni Agustinus Damayanto.
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Tata Kelola Perusahaan
Good Corporate Governance
Profil Sekretaris Perusahaan Profile of Corporate Secretary
Deni Agustinus Damayanto
Sekretaris Perusahaan
Corporate Secretary
Kewarganegaraan Usia Domisili
Citizenship Age Domicile
Warga Negara Indonesia 47 tahun Jakarta, Indonesia
Indonesian Citizens 47 years old
Dasar Hukum Penunjukan Surat keputusan Direksi No. 001/SSMS-JKT/I/2024 tanggal 2 Januari 2024.
Legal Basis of Appointment Directors Decree No. 001/SSMS-JKT/I/2024 dated January 2, 2024.
Riwayat Pendidikan Sarjana Ilmu Hukum, Universitas Indonesia (2004).
Education History Bachelor of Law, Universitas Indonesia (2004).
Pengalaman Kerja • Corporate Secretary PT Citra Borneo Utama Tbk (2022- • Corporate Secretary PT Citra Borneo Utama Tbk (2022-
Work Experience 2023) 2023);
• Head Corporate Legal PT Sawit Sumbermas Sarana Tbk • Head Corporate Legal PT Sawit Sumbermas Sarana Tbk
(2014-2022); (2014-2022);
• Associate Brigitta I. Rahayoe & Partners (2010-2014); dan • Associate Brigitta I Rahayoe & Partners (2010-2014); and
• Associate Soebagjo Jatim Djarot (2006-2010). • Associate Soebagjo Jatim Djarot (2006-2010).
Rangkap Jabatan Tidak memiliki rangkap jabatan di perusahaan atau institusi lainnya.
Concurrent Position Has no concurrent position in other company or institutions
Keahlian Komunikasi, Pemahaman Tentang Regulasi dan Hukum, Kemampuan Organisasi, Kemampuan Analytical dan Pengambilan
Expertise Keputusan.
Communications, Understandings of Regulations and Law, Organizational Capability, Analytical and DecisionMaking Capability.
Keanggotaan Asosiasi Perhimpunan Advokat Indonesia (PERADI). Indonesian Advocates Association (PERADI).
Association Membership
Tugas Dan Tanggung Jawab Duties and Responsibilities of
Sekretaris Perusahaan The Corporate Secretary
Tugas dan tanggung jawab Sekretaris Perusahaan meliputi: Duties and responsibilities of corporate secretary including:
1. Berperan sebagai koordinator dalam merencanakan dan 1. Serves as a coordinator in planning and evaluating all aspects
melakukan evaluasi atas semua aspek yang berkaitan dengan related to the relationship between the Company and
hubungan antara Perseroan dan para Pemangku Kepentingan Stakeholders so that understanding, harmonious relations and
sehingga dapat tercipta pemahaman, hubungan yang harmonis, community support for the Company can be created;
serta dukungan masyarakat terhadap Perseroan;
2. Berperan sebagai penghubung antara perusahaan, khususnya 2. Serves as a liaison between the company, especially in building
dalam membangun komunikasi dengan pihak-pihak eksternal, communication with external parties, so as to minimize
sehingga mampu meminimalisasikan kerancuan atau confusion or ambiguity that can affect the performance and
ketidakjelasan yang dapat mempengaruhi kinerja dan citra image of Company;
perusahaan;
3. Merencanakan dan menyelenggarakan Rapat Komisaris dan atau 3. Plans and organizes Board of Commissioners and/or Board of
Direksi, Rapat Komite Audit, Rapat Umum Pemegang Saham, Directors Meetings, Audit Committee Meetings, GMS, public
paparan publik, pertemuan dengan para Pemegang Saham, expose, meetings with Shareholders, investors, analysts, and
investor, analis dan wartawan; journalists;
4. Menyimpan dan mendokumentasikan semua kegiatan 4. Stores and documents all company activities, especially those
perusahaan, khususnya yang mungkin diperlukan sebagai bukti that may be needed as supporting evidence when Company faces
pendukung pada saat Perseroan menghadapi kondisi sulit akibat difficult conditions due to a company policy or faces a lawsuit;
suatu kebijakan perusahaan ataupun untuk menghadapi suatu
tuntutan hukum;
PT Sawit Sumbermas Sarana Tbk 219
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5. Mengikuti perkembangan pasar modal, khususnya peraturan- 5. Keep abreast of capital market developments, in particular
peraturan yang berlaku, serta memberikan masukan kepada the applicable regulations, as well as provide input to Board
Direksi dan Dewan Komisaris tentang ketentuan-ketentuan of Directors and Board of Commissioners regarding Capital
Pasar Modal; Market provisions;
6. Menjaga kerahasiaan dokumen maupun data perusahaan; 6. Maintains the confidentiality of company documents and data;
7. Bekerja sama dengan Divisi Keberlanjutan Perseroan dalam 7. Collaborates with Company’s Sustainability Division in
pelaksanaan kegiatan program keberlanjutan (Corporate Social implementing the corporate social responsibility (CSR)
Responsibility/CSR). sustainability program activities.
Pelatihan Sekretaris Perusahaan Corporate Secretary Training
Selama tahun 2025, Sekretaris Perusahaan telah mengikuti program Throughout 2025, the Corporate Secretary has been participated
pelatihan sebagai berikut: in the following training programs:
Tanggal Nama Kegiatan Tempat Penyelenggara
Date Event Name Place Organizer
22 Januari 2025 Sosialisasi ESG Reporting Online Meeting Bursa Efek Indonesia
January 22, 2025 ESG Reporting Socialization Indonesia Stock Exchange
26 Mei 2025 Implikasi Hukum dan Bisnis dari Perpres Online Meeting Perkumpulan Praktisi Profesional
May 26, 2025 ISPO 2025 Association of Professional
Legal and Business Implications of the Practitioners
2025 ISPO Presidential Regulation
9 September 2025 Solusi Modern Tata Kelola RUPS Online Meeting ICSA
September 9, 2025 Modern Solutions for GMS Governance
LAPORAN SINGKAT PELAKSANAAN SUMMARY REPORT OF CORPORATE
TUGAS SEKRETARIS PERUSAHAAN SECRETARY DUTIES
Di sepanjang tahun 2025, Sekretaris Perusahaan telah melaksanakan Throughout 2025, the Corporate Secretary has carried out the
kegiatan-kegiatan dan tanggung jawabnya sebagai berikut: following activities and responsibilities:
1. Menyelenggarakan Public Expose tahun 2025 secara online 1. Organized the Company’s 2025 Public Expose online on 8
pada 8 Mei 2025. Keterlibatan dengan pemegang saham dan May 2025. Engagement with shareholders and investors was
investor dilakukan untuk memperkuat komunikasi dan hubungan conducted to strengthen communication and foster harmonious
yang harmonis. relationships.
2. Melakukan keterbukaan informasi atas aksi korporasi sesuai 2. Disclosed information on corporate actions in accordance with
ketentuan. Sekretaris Perusahaan juga berinteraksi dengan prevailing regulations. The Corporate Secretary also interacted
media dan pemegang saham untuk menjaga transparansi. with the media and shareholders to maintain transparency.
3. Menyelenggarakan RUPS Tahunan tahun buku 2024 dan RUPS 3. Held the Annual General Meeting of Shareholders (AGMS) for
Luar Biasa pada tanggal 21 April 2025, RUPS Luar Biasa dan fiscal year 2024 and an Extraordinary General Meeting of
Independen dan 30 Oktober 2025. Rapat Dewan Komisaris dan Shareholders (EGMS) on 21 April 2025, as well as an Extraordinary
Direksi diadakan sebanyak 22 kali, dan risalah rapat disusun and Independent GMS on 30 October 2025. A total of 22 meetings
sebagai dokumentasi resmi. of the Board of Commissioners and the Board of Directors were
conducted, and minutes of meetings were prepared as official
documentation.
4. Mengadministrasikan surat masuk dan menyimpan dokumentasi 4. Administered incoming correspondence and maintained records
rapat serta kebijakan dalam arsip digital dan fisik. Sistem arsip of meetings and policies in both digital and physical archives.
memastikan aksesibilitas dan ketertiban dokumen. The archiving system ensured document accessibility and proper
order.
5. Menerapkan kebijakan keamanan dokumen dan data. Pelatihan 5. Implemented document and data security policies. Data
kerahasiaan data diadakan untuk memastikan perlindungan confidentiality training was conducted to ensure the protection
terhadap informasi perusahaan. of corporate information.
6. Menyampaikan laporan berkala dan insidentil kepada regulator. 6. Submitted periodic and incidental reports to regulators. The
Sekretaris Perusahaan memberikan masukan terkait perubahan Corporate Secretary also provided input regarding changes in
regulasi pasar modal untuk mendukung pengambilan keputusan. capital market regulations to support decision-making.
7. Berpartisipasi dalam program CSR bersama Departemen 7. Participated in CSR programs together with the Sustainability
Keberlanjutan, mencakup perencanaan, koordinasi, dan publikasi Department, including planning, coordination, and publication
kegiatan CSR kepada pemangku kepentingan eksternal. of CSR activities to external stakeholders.
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Tata Kelola Perusahaan
Good Corporate Governance
DEPARTEMEN KEBERLANJUTAN SUSTAINABILITY DEPARTMENT
Departemen Keberlanjutan adalah organ yang bertanggung jawab The Sustainability Department is the organ responsible for
dalam menentukan kebijakan keberlanjutan, mengkoordinir praktik determining sustainability policies, coordinating sustainability
keberlanjutan yang dilaksanakan oleh departemen terkait dan practices implemented by relevant departments, and managing
mengelola lalu lintas data dan informasi terkait keberlanjutan. the flow of sustainability-related data and information.
Struktur Organisasi Departemen Keberlanjutan Organizational Structure of Sustainability
Department
CEO SSMS
Henky Satrio Wibowo
Chief Sustainability Officer
Andri Najiburrahman
Dept. Head Sustainability
Angga Sanggaha Vacant Joko Triyanto
Manager QHSE System & Manager Tracebility, ISH, Manager Non
Certification RaCP & Environment Sustainability SSMS
Amrin Fauzi P.
Lubis Ibnu Hartanto
Wulan Damayanti Achmad Jubair Vacant Bintang Soma P. Fheny Anggriyani
Vacant Assistant Manager Mahadi
Assistant Manager Syam Assistant Manager Assistant Manager Assistant Manager
Assistant HCV - HCS, Assistant Manager
RSPO, & ISO Assistant Manager Certification Engagement & Media, Reporting
Manager RaCP Environment Non Sustainability
System ISPO & Carbon Plasma Tracebility & External Score
Fire & Fire
SSMS
Management
Amrullah
Ndaru Agung Altria M. Putri Ayong Wahana Nadya P. Rizki Nur Weda Wani
Tyas Maulana Vacant Staff Project
Santoso Staff Social & Staff Environment Staff Admin & Staff Environment
Staff ISO System Staff Plasma RaCP (Salat Island
Staff ISPO Tracebility Reg 1-2 & Waste Budget Control & Conservation
& Petak Puti)
Affan Kurniawan
Fandi Febriansyah Staff Project
Vacant Vacant Nur Aulia
Mei Lilis Suryani Staff Independent RaCP (Danau
Staff Carbon Staff HCV - Peat Staff OHS &
Staff RSPO Smallholder Seluluk, Tani
& SCCS Sejati & Mawar Admin
Certification
Bersemi)
Vacant Ratna Ayu N.
Staff Project Staff Fire
RaCP SML 1 & Management &
Masoraian Admin Enviro
Vacant
Staff Project
RaCP SML 2
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Sesuai dengan Surat Keputusan Direksi pada tanggal 30 Oktober Pursuant to Board of Directors Decree dated October 30, 2025, the
2025, kedudukan Departemen Sustainability berada di bawah Sustainability Department is placed under the Sustainability Director.
Direktur Keberlanjutan. Hal itu bertujuan untuk mengoptimalkan This is intended to optimize sustainability performance as well as
kinerja keberlanjutan serta implementasi tata Kelola keberlanjutan. the implementation of sustainability governance.
KEANGGOTAAN DEPARTEMEN MEMBERSHIP OF THE
KEBERLANJUTAN SUSTAINABILITY DEPARTMENT
Departemen Keberlanjutan membawahi beberapa unit yang terkait The Sustainability Department oversees several units related to
dengan keberlanjutan. sustainability.
Berdasarkan SK Direksi tanggal 16 Maret 2025 susunan keanggotaan Based on Board of Directors Decree dated March 16, 2025, the
Departemen Keberlanjutan Perseroan adalah sebagai berikut: composition of the Company’s Sustainability Department is as
follows:
Pembina | Advisor Henky Satrio Wibowo
Kepala Departemen Andri Najiburrahman
Department Head
Manajer Angga Sanggraha
Manager
Asisten Manajer • Amrin Fauzi Lubis
Manager Assistant • Bintang Soma Perdana
• Wulan Damayanti
• Ahmad Jubair Syam
• Fheny Anggriyani
Staf • Tyas Maulana
Staff • Fandi Febriansyah
• Amrullah
• Affan Kurniawan
• Ayong Wahana
• Nadya Prashinta Rizki
• Altria Mardiana Putri
• Ratna Ayu Nandaretta
• Meililis Suryani
• Ndaru Agung Santoso
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Tata Kelola Perusahaan
Good Corporate Governance
PROFIL KEPALA DEPARTEMEN PROFILE OF SUSTAINABILITY
KEBERLANJUTAN DEPARTMENT HEAD
Andri Najiburrahman
Kepala Departemen Keberlanjutan
Sustainability Department Head
Kewarganegaraan Usia Domisili
Citizenship Age Domicile
Warga Negara Indonesia 38 tahun Kotawaringin Barat, Indonesia
Indonesian Citizens 38 years old
Dasar Hukum Penunjukan Surat keputusan Direksi No. 00658/SSS-HRD/SKM/MK/IX/2025
Legal Basis of Appointment Directors Decree No. 00658/SSS-HRD/SKM/MK/IX/2025
Riwayat Pendidikan Ilmu Matematika dan Ilmu Pengetahuan Alam, Universitas Jember, Jawa Timur (2005 – 2010)
Education History Mathematics and Natural Sciences, University of Jember, East Java (2005 – 2010)
Pengalaman Kerja Memiliki lebih dari 10 tahun pengalaman di bidang Environment, He has more than 10 years of experience in the fields of
Work Experience Health, Safety dan Sustainability pada industri kelapa sawit. Environment, Health, Safety and Sustainability in the palm oil
industry.
Sejak tahun 2025 menjabat sebagai Kepala Departemen Since 2025, he has served as Head of the Sustainability
Keberlanjutan di PT Sawit Sumbermas Sarana Tbk., dengan Department at PT Sawit Sumbermas Sarana Tbk., with primary
tanggung jawab utama dalam pengembangan dan implementasi responsibility for the development and implementation of
sistem ketertelusuran (traceability), RSPO Remediation traceability systems, RSPO Remediation and Compensation
dan Compensation Procedure, serta program pengelolaan Procedures, as well as environmental management and
lingkungan dan konservasi. Berperan dalam memastikan conservation programs. Plays a role in ensuring compliance
kepatuhan dan peningkatan kinerja terhadap standar and performance improvement with national and international
keberlanjutan nasional dan internasional, termasuk RSPO, sustainability standards, including RSPO, ISPO, ISO 14001, ISO
ISPO, ISO 14001, ISO 45001, dan PROPER. 45001, and PROPER.
Rangkap Jabatan Tidak memiliki rangkap jabatan di perusahaan atau institusi lainnya.
Concurrent Position Has no concurrent position in other company or institutions
Keahlian • Sustainability Certification Management (RSPO, ISPO, ISCC, BHRISC 2011)
Expertise • RSPO Remediation & Compensation Procedure (RaCP)
• PROPER Compliance & Performance Improvement
• Environmental & Conservation Management
• High Conservation Value (HCV) Assessment & Management
• ISO Management System Implementation
• Traceability System Development
• Independent Smallholder Certification & Capacity Building
Sertifikasi Memiliki sertifikasi internasional sebagai Lead Auditor ISO Holds international certifications as ISO 14001:2015 and ISO
Certification 14001:2015 dan ISO 45001:2018 (CQI/IRCA), serta kualifikasi 45001:2018 (CQI/IRCA) Lead Auditors, as well as professional
profesional di bidang ISCC, ISPO, dan fasilitator sertifikasi RSPO qualifications in the field of ISCC, ISPO, and RSPO certification
untuk petani swadaya. Didukung kompetensi teknis sebagai facilitator for independent smallholders. Supported by technical
HCV Lead Assessor dan auditor internal sistem manajemen competence as HCV Lead Assessor and internal auditor of
lingkungan dan K3. environmental management system and K3.
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Tugas dan Tanggung Kepala Departemen Duties and Responsibilities of the
Keberlanjutan Sustainability Department Head
Tugas dan tanggung jawab Kepala Departemen Keberlanjutan The Sustainability Department Head duties and responsibilities are
meliputi: disclosed as follows:
1. Memastikan program sertifikasi ISO 9001, ISO 14001, ISO 45001, 1. Ensuring that the ISO 9001:2015, ISO 14001:2018, ISO 45001:2018,
SCCS, ISCC, dan Bisnis dan HaK Asasi Manusia (BHRISC) berjalan Supply Chain Certification Standard (SCCS), International
sesuai dengan strategi yang telah ditetapkan Sustainability and Carbon Certification (ISCC), as well as Business
and Human Rights International Standard for Certification
(BHRISC) comply with the set strategy.
2. Memastikan program sertifikasi RSPO dan ISPO bagi Perusahaan, 2. Ensuring that the RSPO and ISPO certification programs for the
plasma dan pekebun berjalan sesuai dengan strategi yang telah Company, plasma and plantations comply with the set strategy.
ditetapkan
3. Memastikan implementasi Sistem Manajemen ISO 9001, ISO 3. Ensuring the implementation of Management Systems ISO
14001, ISO 45001, SCCS, ISCC, RSPO, ISPO, Bisnis dan HaK Asasi 9001:2015, ISO 14001:2018, ISO 45001:2018, SCCS, ISCC, BHRISC,
Manusia (BHRISC), Komunitas Sosial dan Manajemen Kebakaran as well as Social Community and Fire Management
4. Memastikan program traceability system, program landscape 4. Ensuring that the traceability system program, the landscape
management, program kemitraan penjagaan hutan dan management, the forest preservation partnership and
pemberdayaan masyarakat (desa binaan), dan program community empowerment (assisted villages), as well as the
konservasi orangutan berjalan sesuai dengan strategi yang orangutan conservation program comply with set strategy.
telah ditetapkan.
5. Memastikan penerapan kebijakan keberlanjutan, 5. Ensuring that the Policies of Sustainability, Biodiversity, No
keanekaragaman hayati, NDPE serta HCV dan HCS untuk seluruh Deforestation, No Peat, No Exploitation (NDPE); as well as High
unit bisnis SSMS Group. Conservation Value (HVC) and High Carbon Stock (HCS) are
implemented in all business units of the Company.
6. Memastikan sistem perhitungan dan registrasi karbon pada 6. Ensuring that the carbon calculation and registration system
unit bisnis SSMS Group. in SSMS Group business units run effectively.
7. Bertanggung jawab langsung dan menangani keluhan eksternal, 7. Directly responsible for handling external complaints, Non-
permasalahan LSM dan keterlibatan dengan pembeli untuk isu Governmental Organization (NGO) issues, and engagement with
keberlanjutan. buyers for sustainability issues.
Pelatihan Departemen Keberlanjutan Training of Sustainability Department
Selama tahun 2025, Departemen Keberlanjutan telah mengikuti Throughout 2025, the Sustainability Department has been
program pelatihan sebagai berikut: participated in the following training programs:
Tanggal Nama Kegiatan Tempat Penyelenggara
Date Event Name Place Organizer
6 – 7 Mei 2025 Penulisan Jurnalistik Abdul Rasyid Tower Media Indonesia
May 6-7, 2025 Journalism writing
Mei 2025 Training Google Earth Engine Abdul Rasyid Tower PT Geoaccess Indonesia
May 2025
23 – 25 Juni 2025 In House Training Social Return on Investment Abdul Rasyid Tower Bina Swadaya Konsultan
June 23-25, 2025
11 - 16 Agustus 2025 HCV-HCS Lead Assessor ALS Integrated Training Bogor Remark Asia
August 11-16, 2025
25 Septermber – 03 Oktober Training Lead Auditor ISPO Bangka Belitung Mutu Institute
2025
September 25 – October 03, 2025
01 – 02 Desember 2025 In House Training ESG dan GRI Untuk Pelaporan Eksternal Abdul Rasyid Tower Global Reporting Initiative (GRI)
December 01 – 02, 2025 In House Training ESG and GRI for External Reporting ASEAN Network
Laporan Singkat Pelaksanaan Tugas Summary Report of Sustainability
Departemen Keberlanjutan Department Duties
Di sepanjang tahun 2025, Departemen Keberlanjutan telah Throughout 2025, the Sustainability Department has carried out
melaksanakan kegiatan-kegiatan dan tanggung jawabnya sebagai the following activities and responsibilities:
berikut:
1. Mengelola dan memastikan efektivitas implementasi serta 1. Manage and ensure the effective implementation and
pemeliharaan sertifikasi ISO 9001, ISO 14001, ISO 45001, SCCS, maintenance of ISO 9001, ISO 14001, ISO 45001, SCCS, and
dan Business and Human Rights International Standards International Business and Human Rights Standards (BHRISC)
(BHRISC) sesuai dengan strategi perusahaan. certifications in line with the Company’s strategy.
224 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
2. Mengawal pencapaian dan pemeliharaan sertifikasi RSPO dan 2. Oversee the achievement and maintenance of RSPO and
ISPO untuk entitas perusahaan, plasma, serta pekebun swadaya ISPO certifications for Company entities, smallholders, and
secara terintegrasi. independent smallholders in an integrated manner.
3. Memastikan penerapan sistem manajemen dan standar 3. Ensure the implementation of sustainability management
keberlanjutan, termasuk manajemen mutu, lingkungan, K3, rantai systems and standards, including quality, environment,
pasok berkelanjutan, tanggung jawab sosial, serta manajemen occupational health and safety (OHS), sustainable supply chain
kebakaran di seluruh unit bisnis. management, social responsibility, and fire management across
all business units.
4. Mengembangkan dan mengawasi pelaksanaan program strategis 4. Develop and oversee the implementation of strategic
keberlanjutan, meliputi sistem ketertelusuran (traceability), sustainability programs, including traceability systems,
pengelolaan lanskap, kemitraan penjagaan hutan, pemberdayaan landscape management, forest protection partnerships,
masyarakat (desa binaan), serta konservasi orangutan. community empowerment (desa asuh), and orangutan
conservation initiatives.
5. Menjamin implementasi kebijakan keberlanjutan perusahaan, 5. Ensure the implementation of the Company’s sustainability
termasuk komitmen NDPE, perlindungan keanekaragaman policies, including NDPE commitments, biodiversity protection,
hayati, serta pengelolaan kawasan HCV dan HCS di seluruh unit and management of HCV and HCS areas across all SSMS Group
operasional SSMS Group. operational units.
6. Mengelola sistem perhitungan, pencatatan, dan registrasi emisi 6. Manage systems for calculating, recording, and registering
karbon sebagai bagian dari penguatan tata kelola perubahan carbon emissions as part of strengthening the Company’s
iklim perusahaan. climate governance.
7. Mengelola keterlibatan pemangku kepentingan eksternal, 7. Manage engagement with external stakeholders, including
termasuk penanganan keluhan, isu LSM, serta komunikasi handling complaints, NGO-related issues, and communicating
dengan pembeli terkait aspek keberlanjutan. with buyers on sustainability issues.
DEPARTEMEN AUDIT INTERNAL INTERNAL AUDIT DEPARTMENT
Departemen Audit Internal adalah bagian penting dalam struktur The Internal Audit Department is a vital component of the Company’s
organisasi perusahaan yang memiliki peran memberikan pandangan organizational structure, tasked with providing an independent
independen dan objektif terkait aktivitas operasional perusahaan. and objective perspective of the Company’s operational activities.
Direksi telah membentuk Departemen Audit Internal untuk membantu Established by the Board of Directors, the Internal Audit Unit supports
Direksi dalam memastikan pengelolaan Perseroan menjadi lebih better management of the Company by offering assurance as well as
baik dengan memberikan keyakinan, serta konsultasi yang bersifat independent and objective consultation in creating and maintaining
independen dan obyektif dalam menciptakan dan menjaga nilai value that aligns with stakeholder interests. To ensure independence
yang selaras dengan kepentingan pemangku kepentingan. Untuk and objectivity, the Internal Audit Unit reports functionally to the
memastikan independensi dan objektivitas, Departemen Audit President Director and to the Board of Commissioners through the
Internal secara fungsional melapor kepada Direktur Utama dan Audit Committee.
kepada Dewan Komisaris melalui Komite Audit.
PIAGAM AUDIT INTERNAL INTERNAL AUDIT CHARTER
Departemen Audit Internal Perseroan telah memiliki Piagam Audit The Company’s Audit Internal Department has established Internal
Internal yang telah disahkan oleh Direksi pada 31 Juli 2019. Piagam Audit Charter which was approved by the Board of Directors on July
Audit Internal dapat diakses di https://cms.ssms.co.id/assets/ 31, 2019 and can be accessed at https://cms.ssms.co.id/assets/
pages-assets/our-gcg-charter/document_20240502114935.pdf. pages-assets/our-gcg-charter/document_20240502114935.pdf.
Tugas dan Tanggung Jawab Duties and Responsibilities of the
Departemen Audit Internal Internal Audit Department
Tugas dan tanggung jawab Departemen Audit Internal Perseroan Duties and responsibilities of Internal Audit Department according to
sesuai dengan Piagam Audit Internal, https://cms.ssms.co.id/ Internal Audit Charter, https://cms.ssms.co.id/assets/pages-assets/
assets/pages-assets/our-gcg-charter/document_20240502114935. our-gcg-charter/document_20240502114935.pdf, is as follows:
pdf, adalah sebagai berikut:
1. Menyusun strategi dan rencana kerja audit tahunan serta 1. Develop an annual audit strategy and work plan, as well as
pengembangan kemampuan dan keterampilan auditor developing auditor capabilities and skills based on risk-based
berdasarkan hasil analisis risiko (risk based audit) yang dihadapi audit faced by management in achieving the mission, vision,
manajemen dalam pencapaian misi, visi, strategi perusahaan company strategy and business strategy.
dan strategi bisnis.
PT Sawit Sumbermas Sarana Tbk 225
Page 226
2. Menguji dan mengevaluasi pelaksanaan pengendalian intern dan 2. Test and evaluate the implementation of internal control and
sistem manajemen risiko sesuai dengan kebijakan perusahaan. risk management systems in accordance with company policy.
3. Mempersiapkan dan melaksanakan audit ketaatan (compliance 3. Prepare and carry out the compliance audit on various provisions
audit) terhadap berbagai ketentuan dan peraturan termasuk and regulations, including company budgets and targets.
anggaran dan target perusahaan.
4. Mempersiapkan dan melaksanakan audit keuangan (financial 4. Prepare and carry out financial audit on certain items to support
audit) atas pos-pos tertentu untuk mendukung audit laporan audits of financial statements by external auditors.
keuangan oleh auditor eksternal.
5. Mempersiapkan dan melaksanakan audit operasional 5. Prepare and carry out operational audit (operational or
(operational atau management audit) untuk mengukur tingkat management audit) to measure the level of efficiency,
efisiensi, keefektifan, pelaksanaan kegiatan manajemen dalam effectiveness, implementation of management activities in
mencapai misi, tujuan dan strategi yang telah ditetapkan serta achieving the established mission, goals and strategies, as well
tingkat operational excellency yang diharapkan. as the expected level of operational excellence.
6. Mempersiapkan dan melaksanakan audit terhadap sistem 6. Prepare and carry out audit of management information systems.
informasi manajemen.
7. Mempersiapkan dan melaksanakan audit khusus (investigative 7. Prepare and carry out special audit (investigative audit),
audit), terutama atas penugasan dari Chief Executive Officer especially on assignment from the Chief Executive Officer and/
dan/atau Dewan Komisaris dan permintaan manajemen atas or Board of Commissioners and at the request of management
persetujuan Chief Executive Officer. with the approval of the Chief Executive Officer.
8. Mempersiapkan dan melaksanakan audit pasif (desk audit) 8. Prepare and carry out passive audit (desk audit) of management
terhadap laporan aktivitas manajemen. activity reports.
9. Melakukan pemantauan dan pengecekan atas pelaksanaan 9. Monitoring and checking the implementation of follow up
tindak lanjut (corrective action) atas hasil internal audit maupun (corrective action) on the results of internal and external audit.
eksternal.
10. Memberikan masukan dalam penyempurnaan sistem, prosedur, 10. Provide input in the improvement of systems, procedures,
anggaran dan kebijakan yang diperlukan bagi tercapainya budgets and policies needed to achieve efficiency and
efisiensi dan keefektifan kegiatan dan pengendalian internal effectiveness of activities and internal controls so that they
sehingga selaras dengan misi dan tujuan serta strategi are in line with the company’s mission, goals and strategy.
perusahaan.
11. Melakukan dan memberikan kontribusi untuk peningkatan 11. Conducting and contributing to the improvement of effective
pengendalian yang efektif dengan melakukan review dan evaluasi control by reviewing and evaluating the internal control on all
terhadap pengendalian internal pada semua unit kegiatan di of the business units within the company.
lingkungan perusahaan.
12. Melakukan evaluasi dan memberikan kontribusi pada 12. Evaluate and contribute to the improvement of the risk
peningkatan proses manajemen risiko dengan membantu management process by helping the company identify and
perusahaan mengidentifikasi dan mengevaluasi eksposur risiko evaluate significant risk exposures.
yang signifikan.
13. Menilai dan membuat rekomendasi untuk peningkatan proses 13. Assess and make recommendations to the improvement of the
governance. governance processes.
14. Mengevaluasi kecukupan dari indikator pengukuran kinerja 14. Evaluate the adequacy of the performance measurement
yang digunakan. indicators used.
15. Menyusun dan menyempurnakan standar kerja internal audit 15. Develop and improve internal audit work standards and company
dan panduan internal audit perusahaan. internal audit guidelines.
16. Melakukan koordinasi kegiatan internal audit dengan kegiatan 16. Coordinate internal audit activities with the activities of other
unit-unit manajemen lain di lingkungan perusahaan. management units within the company.
17. Menyampaikan laporan hasil audit, rekomendasi perbaikan dan 17. Submit audit results report, improvement recommendations
tindak lanjut yang telah, sedang dan/atau belum dilaksanakan and follow-up actions that have been done, on progress and/
manajemen kepada Direktur Utama dengan tembusan kepada or not yet implemented by the management to the President
Dewan Komisaris. Director with a copy to the Board of Commissioners.
18. Memantau, menganalisa, dan melaporkan pelaksanaan tindak 18. Monitor, analyze, and report the implementation of the
lanjut perbaikan yang telah disarankan. recommended follow-up improvements.
19. Bekerja sama dan memiliki arus koordinasi kerja dengan Komite 19. Cooperate and establish work coordination flow with the Audit
Audit. Committee;.
20. Melakukan pemeriksaan khusus apabila diperlukan. 20. Carry out special inspections if necessary.
21. Secara berkala, menyusun program untuk mengevaluasi mutu 21. Periodically, prepare a program to evaluate the quality of internal
kegiatan internal audit yang dilakukan dan menyampaikan audit activities carried out and submit progress reports on the
laporan kemajuan pelaksanaan tugas dan fungsi audit kepada implementation of audit duties and functions to the President
Direktur Utama. Director.
22. Berkoordinasi dengan pihak eksternal berdasarkan penugasan 22. Coordinate with external parties based on assignments from
226 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
dari Direktur Utama dalam kaitannya dengan tugas-tugas the President Director in relation to supervisory duties in the
pengawasan di perusahaan. company.
23. Menyelenggarakan administrasi (back office) untuk mendukung 23. Organizing administration (back office) to support orderly
tertib administrasi dan pelaporan hasil audit internal audit. administration and reporting of internal audit results.
Kode Etik Auditor Internal Internal Auditor Code of Conducts
Sesuai dengan Piagam Audit Internal, https://cms.ssms.co.id/ Pursuant to Internal Audit Charter, https://cms.ssms.co.id/assets/
assets/pages-assets/our-gcg-charter/document_20240502114935. pages-assets/our-gcg-charter/document_20240502114935.pdf, the
pdf, Auditor Internal Perseroan mempunyai kode etik sebagai berikut: Company’s internal auditor has code of conduct, including:
1. Mempunyai komitmen yang tinggi terhadap profesi, setia 1. Have a high level of commitment to the profession, remain loyal
terhadap Perseroan dan tidak terlibat kegiatan yang melanggar to the Company, and not be involved in any unlawful activities;
hukum;
2. Jujur, obyektif dan dapat dipercaya dalam melakukan tugas 2. Be honest, objective, and trustworthy in carrying out duties
dan tanggung jawabnya; and responsibilities;
3. Menghindari kegiatan yang bertentangan dengan kepentingan 3. Avoid activities that conflict with the interests of the Company
Perseroan dan/atau dapat mempengaruhi obyektivitas dalam and/or may affect objectivity in performing duties and
melakukan tugas dan tanggung jawab; responsibilities;
4. Tidak dapat menerima imbalan atau hadiah yang dapat 4. Not accept any compensation or gifts that may influence
memengaruhi pendapatnya secara profesional di luar dari professional judgment other than those already stipulated as
yang sudah ditetapkan sebagai penghargaan atas pelaksanaan rewards for the performance of duties;
tugasnya;
5. Memberikan pendapat dengan berlandaskan bukti yang cukup 5. Provide opinions based on sufficient and competent evidence to
dan kompeten untuk mendukung pendapat tersebut serta tidak support such opinions and not use Company-related information
menggunakan informasi yang berkaitan dengan Perseroan untuk for personal gain;
kepentingan pribadi;
6. Menjaga kerahasiaan informasi Perseroan dan tidak akan 6. Maintain the confidentiality of Company information and not
mengungkapkan kecuali dibenarkan oleh peraturan perundang- disclose it except as permitted by applicable laws and regulations
undangan yang berlaku dan dengan seizin dan sepengetahuan and with the approval and knowledge of the Company’s
Pimpinan Perusahaan; dan Management; and
7. Mengembangkan kemampuan profesional secara berkelanjutan. 7. Continuously develop professional capabilities.
Struktur Organisasi Departemen Audit Internal Organizational Structure of
Internal Audit Department
Department Head
of Internal Audit
Anjar Widiarso
Manager Internal Audit Manager Internal Audit
(Upstream) (Upstream)
Besar Ardhi Ahmad Taufiq
Nugraha
Assistant Manager Assistant Manager Assistant Manager Assistant Manager Assistant Manager Assistant Manager
Internal Audit Internal Audit Internal Audit Internal Audit Internal Audit Internal Audit
(Upstream) (Upstream) (Upstream) (Upstream) (Upstream) (Upstream)
Fendy Mahrum Deneb Danuth Ramadhani Kurniawan Ferikas Trisnawan
Sarman Saragih
Thahar Purba P.B. Harefa
Staff Auditor Staff Auditor Staff Auditor Staff Auditor Staff Auditor Staff Auditor Staff Admin Internal
(Upstream) (Upstream) (Upstream) (Upstream) (Upstream) (Upstream) Audit (Upstream)
Ari Apri Sandi Rizky Putra Aisan Rinaldi Sinaga Rizal Hambali Nurfitri Adi Saputra Roby Fander Samosir Sri Wardaniwati
Muhammad Josua Ferdi Victor Julianto Parningotan Yosef
Osvaldo Rios Simanjuntak Simanullang Sigalingging Abdul Rozak Cahyo Kuncoro
Vacant Vacant Vacant Vacant Vacant Alfin Agung Prasetio
Senior Manager Manager Assistant Manager Auditor
PT Sawit Sumbermas Sarana Tbk 227
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Berdasarkan Struktur Perseroan per 31 Desember 2025, Departemen Based on the Company’s Structure as of December 31, 2025, the
Audit Internal berada di bawah Direktur Utama. Departemen Audit Internal Audit Department is placed under the President Director.
Internal memiliki beberapa fungsi sebagaimana terlihat pada struktur Internal Audit Department has several functions as stipulated in the
organisasi di atas. organizational structure above.
Keanggotaan Departemen Audit Internal Membership of the Internal Audit Department
Departemen Audit Internal terdiri dari seorang kepala departemen Internal Audit Department consists of a Department Head supported
yang dibantu oleh manajer dan beberapa orang staf internal auditor by managers and several internal audit staff who possess adequate
yang memiliki pengetahuan, kemampuan dan pengalaman yang knowledge, competence, and experience in audit techniques and
memadai mengenai teknis audit dan disiplin ilmu yang relevan disciplines relevant to their duties.
dengan tugasnya.
Persyaratan Keanggotaan Membership Requirements
Untuk menjadi Kepala Departemen Audit Internal, manajer dan To be appointed as Internal Audit Department Head, manager, or
staf auditor internal, Perseroan memiliki persyaratan seperti yang internal audit staff, the Company has established requirements as
tertuang dalam Piagam Audit Internal, https://cms.ssms.co.id/ set out in the Internal Audit Charter, https://cms.ssms.co.id/assets/
assets/pages-assets/our-gcg-charter/document_20240502114935. pages-assets/our-gcg-charter/document_20240502114935.pdf.
pdf.
Prosedur Pengangkatan dan Pemberhentian Procedures for Appointment and Dismissal
Perseroan telah memiliki prosedur pengangkatan dan pemberhentian The Company has procedures to appoint and dismiss the Internal
Kepala Departemen Audit Internal, berdasarkan pada Piagam Audit Audit Department Head, based on the Audit Internal Charter,
Internal, https://cms.ssms.co.id/assets/pages-assets/our-gcg- https://cms.ssms.co.id/assets/pages-assets/our-gcg-charter/
charter/document_20240502114935.pdf. document_20240502114935.pdf.
Alur Pengangkatan/Pemberhentian Kepala Unit Audit Internal
Alur Pengangkatan/Pemberhentian Kepala Unit Audit Internal
1 2 3 4
Penyampaian usulan
Menyampaikan
pengangkatan/ Dewan Komisaris
laporan mengenai
pemberhentian memberikan
pengangkatan/
Kepala Unit Audit persetujuan dengan Penetapan
pemberhentian Kepala
Internal kepada Dewan mempertimbangkan pengangkatan/
Unit Audit Internal
Komisaris melalui rekomendasi Komite pemberhentian melalui
kepada Otoritas Jasa
Komite Audit. Audit. Surat Keputusan Direksi.
Keuangan.
Submission of proposed The Board of Decision of appointment/
Submit Report of the
appointment/dismissal Commissioners gives dismissal by Board of
Appointment/Dismissal
of Head of Internal Audit approval by considering Directors Decree.
of Head of Internal Audit
Unit to the Board of the recommendation of
Unit to Financial Services
Commissioners through the Audit Committee.
Authority.
Audit Committee.
Komposisi Anggota Departemen Audit Internal Composition of Internal Audit Department
Berdasarkan Struktur Perseroan per 31 Desember 2025, jumlah Based on the Company’s Structure as of December 31, 2025,
anggota Departemen Audit Internal Perseroan tercatat sebanyak number of member of Internal Audit Department is recorded as
24 orang. Susunan ini terdiri dari seorang Ketua, 6 Asisten Manajer 24 employees. This composition consists of a Head, 6 Assistant
& 14 Staf Auditor. Managers & 14 Staff Auditors.
Berikut komposisi anggota Departemen Audit Internal Perseroan: The following is the composition of the members of the Company’s
Internal Audit Department:
228 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Pembina 1
Advisor
Kepala Departemen 1
Department Head
Manajer 2
Manager
Asisten Manajer 6
Manager Assistant
Staf 14
Staff
Profil Kepala Departemen Audit Internal Profile of Internal Audit Department Head
Anjar Widiarso
Kepala Departemen Audit Internal
Internal Audit Department Head
Kewarganegaraan Usia Domisili
Citizenship Age Domicile
Warga Negara Indonesia 54 tahun Pangkalan Bun, Indonesia
Indonesian Citizens 54 years old
Dasar Hukum Penunjukan Surat Keputusan Direktur Utama No. 0102/MMS-HRD/SKM/PKA/II/2022.
Legal Basis of Appointment Directors Decree No. 0102/MMS-HRD/SKM/PKA/II/2022.
Riwayat Pendidikan Sarjana Akuntansi, Universitas Islam Indonesia, Yogyakarta.
Education History Bachelor of Accounting, Universitas Islam Indonesia, Yogyakarta.
Pengalaman Kerja • Plt. Kepala Departemen Internal Audit PT Sawit Sumbermas Sarana • Acting Head of Internal Audit Department of PT Sawit Sumbermas
Work Experience Tbk (2019-2022); Sarana Tbk (2019-2022);
• Manager Internal Audit PT Sawit Sumbermas Sarana Tbk (2017-2019); • Internal Audit Manager of PT Sawit Sumbermas Sarana Tbk (2017-
• Kepala Seksi Internal Audit PT Sawit Sumbermas Sarana Tbk (2012- 2019);
2017); • Section Head of Internal Audit of PT Sawit Sumbermas Sarana
• Management Accountant PT Delta Djakarta Tbk (2011-2012); Tbk (2012-2017);
• Senior Internal Auditor PT Delta Djakarta Tbk (2007-2011); • Management Accountant of PT Delta Djakarta Tbk (2011-2012);
• Internal Auditor PT Delta Djakarta Tbk (2005-2007);\ • Senior Internal Auditor of PT Delta Djakarta Tbk (2007-2011);
• Internal Auditor of PT Delta Djakarta Tbk
• Staf Satuan Pengawasan Intern PT Indofarma Tbk (2002-2005); (2005-2007);
• Data Mining and Processing Data Support in Loan Outsourcing • Internal Audit Unit Staff of PT Indo Farma Tbk (2002-2005);
Division PT Bank Danamon Indonesia Tbk (2000-2002); serta • Data Mining and Processing Data Support in Loan Outsourcing
• Verificator (Internal Auditor) PT Bank Danamon Indonesia Tbk (1996- Division of PT Bank Danamon Indonesia Tbk (2000-2002); and
2000). • Verificator (Internal Auditor) of PT Bank Danamon Indonesia Tbk
(1996-2000).
Rangkap Jabatan Tidak memiliki rangkap jabatan di perusahaan atau institusi lainnya.
Concurrent Position Has no concurrent position in other company or institutions
Keahlian Internal Audit, Risk Management, Financial Accounting, Data Analytics, Fraud Detection, serta Reporting & Documentation.
Expertise
Sertifikasi • Certified Professional Audit Manager (CPAM) Pusat Pengembangan • Certified Professional Audit Manager (CPAM) Center for Accounting
Certification Akuntansi & Keuangan (PPA&K) (2022); & Finance Development (PPA&K) (2022);
• Audit Intern Advance II Yayasan Pendidikan Internal Audit (YPIA) • Audit Intern Advance II Internal Audit Education Foundation (YPIA)
(2010); (2010);
• Audit Intern Advance I Yayasan Pendidikan Internal Audit (YPIA) • Audit Intern Advance I Internal Audit Education Foundation (YPIA)
(2008); (2008);
• Effective Report Writing Yayasan Pendidikan Internal Audit (YPIA) • Effective Report Writing Internal Audit Education Foundation
(2007); (YPIA) (2007);
• Workshop SAP FI & CO Modules (2005); dan • Workshop SAP FI & CO Modules (2005); and
• Audit Intern Basic I Yayasan Pendidikan Internal Audit (YPIA) (2004). • Audit Intern Basic I Internal Audit Education Foundation (YPIA)
(2004).
PT Sawit Sumbermas Sarana Tbk 229
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Program Kerja Departemen Audit Work Program of Internal Audit
Internal di Tahun 2025 Department In 2025
Metodologi Audit Audhit Methodology
Departemen Audit Internal telah menyusun Program Kerja Internal Audit Department has prepared the Annual Supervisory Work
Pengawasan Tahunan melalui metodologi audit berbasis risiko Program using a risk-based audit methodology, which is applied
(risk based audit) yang digunakan sejak tahap perencanaan audit from the annual audit planning stage through audit implementation
tahunan, pelaksanaan audit, hingga pelaporan. Penilaian risiko and reporting. The risk assessment is conducted comprehensively,
dilakukan secara menyeluruh, mencakup unit kerja di kantor pusat covering both head office and business units.
maupun unit bisnis.
Per 31 Desember 2025 terdapat 126 rekomendasi atau sebesar 100% As of December 31, 2025, there are 126 recommendations or 100%
telah selesai ditindaklanjuti. of which have been followed up.
Sistem Informasi Manajemen Audit Audit Management Information System
Sistem Informasi Manajemen Audit dirancang untuk mendukung The Audit Management Information System is designed to support
proses audit internal dengan menyediakan alat dan teknologi yang the internal audit process by providing tools and technology that
memungkinkan pengelolaan data, pemantauan, dan pelaporan enable efficient data management, monitoring, and audit reporting.
audit secara efisien. Sistem ini mendukung auditor internal dalam This system supports internal auditors throughout the entire audit
seluruh siklus audit, mulai dari perencanaan, pelaksanaan, hingga cycle, from planning and execution to the follow-up of audit findings.
tindak lanjut temuan.
Pada tahun 2025, Perseroan belum memiliki sistem ini. Namun, In 2025, the Company will not have this system. However, the Internal
Unit Audit Internal sedang mengkaji implementasi dan pengesahan Audit Unit is reviewing the implementation and ratification of the
sistem untuk memastikan penerapannya pada tahun mendatang. system to ensure its implementation in the coming year.
Rapat Departemen Audit Internal Meeting Of Internal Audit Department
Sejalan dengan regulasi yang berlaku, Departemen Audit Internal Aligned with the applicable regulations, the Internal Audit
mengadakan rapat secara berkala maupun insidentil dengan Direksi, Department is required to perform regular and/or incidental meetings
Dewan Komisaris, dan/atau Komite Audit. Rapat tersebut, antara with the Board of Directors, Board of Commissioners and/or Audit
lain membahas tentang hasil temuan Departemen Audit Internal Committee. These meetings, among others, discuss the Internal
maupun koordinasi terkait dengan rencana audit. Audit Department’s findings and coordinate audit planning.
Sepanjang tahun 2025, Departemen Audit Internal Perseroan telah Throughout 2025, The Company’s Internal Audit Department held 12
menyelenggarakan dan mengikuti rapat sebanyak 12 (dua belas) kali (twelve) meetings with the Board of Directors and 4 (four) meetings
dengan Direksi dan 4 (empat) kali dan Komite Audit, dengan rincian with the Audit Committee, with the attendance details as follows:
kehadiran sebagai berikut:
Departemen Audit Rapat dengan
Uraian Meeting Audit Department with
Description Direksi Dewan Komisaris Komite Audit
Board of Directors Board of Commissioners Audit Committee
Jumlah Rapat 12 0 4
Total Meetings
Kehadiran 12 0 4
Attendance
Frekuensi 100 0 100
Frequency (%)
230 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
PELATIHAN DEPARTEMEN AUDIT INTERNAL TRAINING OF INTERNAL AUDIT DEPARTMENT
Selama tahun 2025, Departemen Audit Internal telah mengikuti Throughout 2025, the Internal Audit Department has been
program pelatihan sebagai berikut: participated in the following training programs:
Nama & Jabatan Materi Pendidikan/Pelatihan Tempat & Tanggal Penyelenggara
No
Name and Position Training/Education Material Place & Date Organizer
1 Anjar Widiarso (Ka. Dept Internal Good To Great Batch 1 Pangkalanbun, 26 Agustus 2025 PT. Mili Talenta Inspirasi
Audit) Pangkalanbun, August 26, 2025
2 Anjar Widiarso (Ka. Dept Internal Business Presentation Skill Pangkalanbun, 11 October 2025 PT. Prasetiya Mulya Eli
Audit) Pangkalanbun, October 11, 2025
3 Ahmad Taufiq (Manager Internal Certified Forensic Auditor (CFrA) Jakarta, 17 November 2025 Lembaga Sertifikasi Auditor
Audit) Jakarta, November 17, 2025 Forensik
4 Ahmad Taufiq (Manager Internal Business Presentation Skill Pangkalanbun, 11 Oktober 2025 PT. Prasetiya Mulya Eli
Audit) Pangkalanbun, October 11, 2025
5 Besar Ardhi Nugraha (Manager How To Handle Difficult Employee Pangkalanbun, 22 September 2025 Karya Bina Consulting
Internal Audit) Batch 5 Pangkalanbun, September 22, 2025
6 Besar Ardhi Nugraha (Manager Business Presentation Skill Pangkalanbun, 11 Oktober 2025 PT. Prasetiya Mulya Eli
Internal Audit) Pangkalanbun, October 11, 2025
7 Trisnawan Partogi Buala Harefa How To Handle Difficult Employee Pangkalanbun, 17 Juni 2025 PT. Karya Bina Konsultan
(Asisten Manager Internal Audit) Batch 1 Pangkalanbun, June 17, 2025
8 Trisnawan Partogi Buana Harefa Sertifikasi QIA - Tingkat Manajerial Jakarta, 15 Desember 2025 Yayasan Pendidikan Internal
(Asisten Manager Internal Audit) QIA Certification - Managerial Level Jakarta, December 15, 2025 Audit
Internal Audit Education
Foundation
9 Ramadhani (Asisten Manager Internal How To Handle Difficult Employee Pangkalanbun, 22 September 2025 Karya Bina Consulting
Audit) Batch 5 Pangkalanbun, September 22, 2025
10 Sarman Saragih (Asisten Manager Sertifikasi QIA - Tingkat Manajerial Jakarta, 14 Juli 2025 Yayasan Pendidikan Internal
Internal Audit) QIA Certification - Managerial Level Jakarta, July 14, 2025 Audit
Internal Audit Education
Foundation
11 Sarman Saragih (Asisten Manager How To Handle Difficult Employee P a n g k a l a n b u n, 1 9 J u n i 2 0 2 5 PT. Karya Bina Konsultan
Internal Audit) Batch 2 Pangkalanbun, Juni 19, 2025
12 Kurniawan Ferikas Purba (Asisten How To Handle Difficult Employee Pangkalanbun, 17 Juni 2025 PT. Karya Bina Konsultan
Manager Internal Audit) Batch 1 Pangkalanbun, June 17, 2025
13 Deneb Danuth Thahar (Asisten Self Leadership For Achieving Goals Pangkalanbun, 19 Agustus 2025 Kanatta Daya Consulting
Manager Internal Audit) Batch 9 Pangkalanbun, August 19, 2025
14 Deneb Danuth Thahar (Asisten How To Handle Difficult Employee Pangkalanbun, 22 September 2025 Karya Bina Consulting
Manager Internal Audit) Batch 5 Pangkalanbun, September 22, 2025
15 Fendy Mahrum (Asisten Manager Sertifikasi QIA - Tingkat Dasar Jakarta, 14 Juli 2025 Yayasan Pendidikan Internal
Internal Audit) QIA Certification - Basic Level Jakarta, July 14, 2025 Audit
Internal Audit Education
Foundation
16 Fendy Mahrum (Asisten Manager Self Leadership For Achieving Goals Pangkalanbun, 20 Januari 2025 Kanatta Daya Consulting
Internal Audit) Batch 1 Pangkalanbun, January 20, 2025
17 Fendy Mahrum (Asisten Manager How To Handle Difficult Employee Pangkalanbun, 22 September 2025 Karya Bina Consulting
Internal Audit) Batch 5 Pangkalanbun, September 22, 2025
18 Abdul Rozak (Staf Internal Audit) Personal Development Batch 10 Pangkalanbun, 03 September 2025 RKC Trainings
Pangkalanbun, September 03, 2025
19 Abdul Rozak (Staf Internal Audit) Self Leadership For Achieving Goals Pangkalanbun, 20 November 2025 Karya Bina Consulting
Batch 14 Pangkalanbun, November 20, 2025
20 Adi Siswanto (Staf Internal Audit) Self Leadership For Achieving Goals Pangkalanbun, 20 November 2025 Karya Bina Consulting
Batch 14 Pangkalanbun, November 20, 2025
21 Ari Apri Sandi (Staf Internal Audit) Sertifikasi QIA - Tingkat Lanjutan Jakarta, 04 Agustus 2025 Yayasan Pendidikan Internal
QIA Certification - Advanced Level Jakarta, August 04, 2025 Audit
Internal Audit Education
Foundation
PT Sawit Sumbermas Sarana Tbk 231
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Nama & Jabatan Materi Pendidikan/Pelatihan Tempat & Tanggal Penyelenggara
No
Name and Position Training/Education Material Place & Date Organizer
22 Ari Apri Sandi (Staf Internal Audit) Personal Development Batch 10 Pangkalanbun, 03 September 2025 RKC Trainings
Pangkalanbun, September 03, 2025
23 Josua Ferdi Simanjuntak (Staf Personal Development Batch 7 Pangkalanbun, 15 Juli 2025 RKC Trainings
Internal Audit) Pangkalanbun, July 15, 2025
24 Josua Ferdi Simanjuntak (Staf Self Leadership For Achieving Goals Pangkalanbun, 18 November 2025 Karya Bina Consulting
Internal Audit) Batch 13 Pangkalanbun, November 18, 2025
25 M. Hendri Hendrawan (Staf Internal Personal Development Batch 11 Pangkalanbun, 30 September 2025 RKC Trainings
Audit) Pangkalanbun, September 30, 2025
26 M. Rizki Putra Aisan (Staf Internal Personal Development Batch 1 Pangkalanbun, 25 Februari 2025 RKC Trainings
Audit) Pangkalanbun, February 25, 2025
27 Nurfitri Adi Saputra (Staf Internal Audit Kecurangan Bogor, 17 April 2025 Pusat Pengembangan
Audit) Fraud Audit Bogor, April 17, 2025 Akuntansi & Keuangan
Accounting & Finance
Development Center
28 Nurfitri Adi Saputra (Staf Internal Personal Development Batch 2 Pangkalanbun, 27 Juli 2025 RKC Trainings
Audit) Pangkalanbun, July 27, 2025
29 Nurfitri Adi Saputra (Staf Internal Self Leadership For Achieving Goals Pangkalanbun, 15 September 2025 PT Mili Talenta Inspirasi
Audit) Batch 11 Pangkalanbun, September 15, 2025
30 Rinaldi Sinaga (Staf Internal Audit) Personal Development Batch 1 Pangkalanbun, 25 Februari 2025 RKC Trainings
Pangkalanbun, February 25, 2025
31 Rinaldi Sinaga (Staf Internal Audit) Self Leadership For Achieving Goals Pangkalanbun, 19 Agustus 2025 Kanatta Daya Consulting
Batch 9 Pangkalanbun, August 19, 2025
32 Roby Fander Samosir (Staf Internal Audit Kecurangan Bogor, 17 April 2025 Pusat Pengembangan
Audit) Fraud Audit Bogor, April 17, 2025 Akuntansi & Keuangan
Accounting & Finance
Development Center
33 Roby Fander Samosir (Staf Internal Personal Development Batch 10 Pangkalanbun, 03 September 2025 RKC Trainings
Audit) Pangkalanbun, September 03, 2025
34 Victor Julianto Simanullang (Staf Personal Development Staff Batch 13 Pangkalanbun, 11 November 2025 RKC Trainings
Internal Audit) Pangkalanbun, November 11, 2025
35 Sri Wardaniwati (Admin Internal Personal Development Batch 4 Pangkalanbun, 15 Mei 2025 RKC Trainings
Audit) Pangkalanbun, May 15, 2025
36 Sri Wardaniwati (Admin Internal Self Leadership For Achieving Goals Pangkalanbun, 20 November 2025 Karya Bina Consulting
Audit) Batch 14 Pangkalanbun, November 20, 2025
SERTIFIKASI DEPARTEMEN AUDIT INTERNAL TRAINING OF INTERNAL AUDIT DEPARTMENT
Beberapa anggota Departemen Audit Internal telah memiliki Several members of the Internal Audit Department has held
sertifikat profesi, dengan rincian sebagai berikut. professional certifications, with details as follows.
Jumlah Personil Audit Internal yang Memiliki
Sertifikasi Profesi Dikeluarkan oleh Sertifikasi Profesi
Professional Certification Issued by Number of Internal Audit Personnel Obtaining
Professional Certification
Qualified Internal Auditor (QIA) Yayasan Pendidikan Internal Audit (YPIA) 1
Internal Audit Education Foundation (YPIA)
Certified Professional Audit Manager Badan Nasional Sertifikasi Profesi (BNSP) 1
(CPAM) National Professional Certification Agency (BNSP)
Certified Internal Audit Officer (CIAO) Badan Nasional Sertifikasi Profesi (BNSP) 2
National Professional Certification Agency (BNSP)
Certified Practitioner of Internal Audit Badan Nasional Sertifikasi Profesi (BNSP) 2
(CPIA) National Professional Certification Agency (BNSP)
232 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Jumlah Personil Audit Internal yang Memiliki
Sertifikasi Profesi Dikeluarkan oleh Sertifikasi Profesi
Professional Certification Issued by Number of Internal Audit Personnel Obtaining
Professional Certification
Associate Certified Competent Internal Badan Nasional Sertifikasi Profesi (BNSP) 2
Auditor (ACCIA) National Professional Certification Agency (BNSP)
Chartered Accountant (CA) Ikatan Akuntan Indonesia (IAI) 1
Institute of Indonesia Chartered Accountants (IAI)
LAPORAN SINGKAT PELAKSANAAN SUMMARY REPORT OF INTERNAL
TUGAS DEPARTEMEN AUDIT INTERNAL AUDIT DEPARTMENT DUTIES
Di sepanjang tahun 2025, Departemen Audit Internal telah Throughout 2025, the Internal Audit Department has carried out
melaksanakan kegiatan-kegiatan dan tanggung jawabnya sebagai the following activities and responsibilities:
berikut:
1. Pelaksanaan audit internal terhadap kegiatan operasional, 1. Conduct internal audits of operational, financial, and compliance
keuangan, serta kepatuhan pada berbagai unit kerja Perseroan activities across various business units in accordance with the
sesuai dengan rencana audit tahunan yang telah disusun. approved annual audit plan.
2. Evaluasi efektivitas sistem pengendalian internal guna 2. Evaluate the effectiveness of the internal control system
memastikan bahwa proses bisnis Perseroan berjalan secara to ensure that the Company’s business processes operate
efektif, efisien, serta sesuai dengan kebijakan dan prosedur effectively, efficiently, and in accordance with applicable policies
yang berlaku. and procedures.
3. Pemantauan tindak lanjut hasil audit untuk memastikan bahwa 3. Monitor follow-up on audit findings to ensure that corrective
rekomendasi perbaikan yang diberikan telah ditindaklanjuti oleh actions and recommendations are implemented by the relevant
unit kerja terkait secara tepat waktu. business units in a timely manner.
4. Pemberian rekomendasi perbaikan proses bisnis dan 4. Provide recommendations for improvements in business
pengelolaan risiko kepada manajemen guna meningkatkan processes and risk management to enhance operational
efektivitas operasional serta memperkuat sistem pengendalian effectiveness and strengthen the Company’s internal control
internal Perseroan. system.
5. Pelaporan hasil kegiatan audit kepada Direksi dan Dewan 5. Report audit activities and findings to the Board of Directors
Komisaris secara berkala sebagai bagian dari mekanisme and Board of Commissioners on a regular basis as part of the
pengawasan dan peningkatan akuntabilitas dalam pengelolaan oversight and accountability framework within the Company’s
Perseroan. governance.
Jumlah Penugasan Number of Assignments
Sepanjang tahun 2025, Departemen Audit Internal telah Throughout 2025, the Internal Audit Department has carried out 63
melaksanakan 63 penugasan, dengan rincian sebagai berikut: assignments, with details as follows:
Surat Penugasan Judul Penugasan
No
Assignment Letter Assignment Title
1 001/ST-IA/I/2025 General Audit Sepondam Estate
2 002/ST-IA/I/2025 General Audit Sumber Cahaya Estate
3 003/ST-IA/I/2025 General Audit Pedongatan Estate
4 004/ST-IA/I/2025 General Audit Sulung Estate
5 006/ST-IA/I/2025 General Audit PKS Suayap
6 007/ST-IA/I/2025 General Audit PKS Sungai Kuning
7 008/ST-IA/II/2025 General Audit Pulau Estate
8 009/ST-IA/II/2025 General Audit Nanuah Estate
9 010/ST-IA/II/2025 General Audit Sungai Bulik Estate
10 011/ST-IA/II/2025 General Audit Batu Tunggal Estate
11 012/ST-IA/II/2025 Special Audit Natai Baru
12 013/ST–IA/II/2025 Spesial Audit Badirih Estate
13 014/ST-IA/II/2025 General Audit PKS Sumber Cahaya
14 015/ST-IA/II/2025 General Audit PKS Malata
PT Sawit Sumbermas Sarana Tbk 233
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Surat Penugasan Judul Penugasan
No
Assignment Letter Assignment Title
15 016/ST-IA/II/2025 General Audit PKS Nanga Kiu
16 019/ST-IA/II/2025 Verifikasi Ganti Rugi Lahan (GRL) Regional III PT MKM
Verification of Land Compensation (GRL) Regional III PT MKM
17 020/ST-IA/III/2025 Special Audit Limau 1 Estate
18 022/ST-IA/IV/2025 General Audit Kondang Estate
19 027/ST-IA/IV/2025 General Audit Rangda Estate
20 028/ST-IA/V/2025 Verifikasi Ganti Rugi Lahan (GRL) Tahap II i Regional III PT MKM
Verification of Land Compensation (GRL) Phase II i Regional III PT MKM
21 029/ST-IA/V/2025 General Audit Suja Estate
22 030/ST-IA/V/2025 General Audit Karang Taba Estate
23 031/ST-IA/V/2025 General Audit PKS Suja
24 032/ST-IA/V/2025 Special Audit Sulung Estate
25 033/ST-IA/V/2025 General Audit PKS Selangkun
26 034/ST-IA/V/2025 General Audit Limau 1 Estate
27 035/ST-IA/V/2025 General Audit Tanjung Beringin Estate
28 036/ST-IA/V/2025 General Audit CWS Suja
29 037/ST-IA/V/2025 Verifikasi BA Ganti Rugi Lahan (GRL) Bahaur Estate Yang Belum Dibayarkan
Verification BA of Bahaur Estate's Unpaid Land Compensation (GRL)
30 039/ST-IA/VI/2025 General Audit Umpang Estate
31 040/ST-IA/VI/2025 General Audit Nanga Kiu Estate
32 041/ST-IA/VI/2025 General Audit Malata Estate
33 042/ST-IA/VI/2025 Verifikasi Pengeluaran Pupuk Dari Gudang Dengan Aplikasi Di Lapangan di Batu Tunggal Estate / Verification of Fertilizer
Dispensing From Warehouse With Field Application In Batu Tunggal Estate
34 043/ST-IA/VI/2025 Verifikasi Areal Tidak Panen Di Regional 3
Verification of Non-Harvested Areas in Region 3
35 044/ST-IA/VII/2025 General Audit Merambang Estate
36 045/ST-IA/VII/2025 General Audit Limau 2 Estate
37 046/ST-IA/VII/2025 Special Audit Pemeriksaan Pembelian dan Penjualan TBS PT. MUA
Special Audit of FFB Purchase and Sales Inspection of PT. MUA
38 047/ST-IA/VII/2025 General Audit Badirih Estate
39 048/ST-IA/VII/2025 General Audit Bahaur Estate
40 049/ST-IA/VII/2025 General Audit Sulung Research Station
41 050/ST-IA/VII/2025 Special Audit Malata Estate
42 051/ST-IA/VII/2025 Special Audit Pulau Estate
43 053/ST-IA/VIII/2025 General Audit Central Workshop - Regional 2
44 054/ST-IA/VIII/2025 Pemeriksaan Piutang, Produksi & Biaya Pemeliharaan Plasma Departemen Plasma
Plasma Department Receivables, Production & Maintenance Costs Examination
45 055/ST-IA/VIII/2025 General Audit PKS Sulung
46 056/ST-IA/VIII/2025 General Audit Kanamit Estate
234 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Surat Penugasan Judul Penugasan
No
Assignment Letter Assignment Title
47 057/ST-IA/VII/2025 Spesial Audit Kegiatan Pemupukan PT SSMS Group Tahun 2025
Special Audit of PT SSMS Group's Fertilization Activities in 2025
48 058/ST-IA/VIII/2025 Special Audit Pemeriksaan dan Pendataan Izin Usaha Kantin di Regional 2 Regional 2 - PT SMU
Special Audit of Inspection and Data Collection of Canteen Business Licenses in Region 2 Regional 2 - PT SMU
49 060/ST-IA/VIII/2025 General Audit Sepondam Estate
50 061/ST-IA/VIII/2025 General Audit Sumber Cahaya Estate
51 062/ST-IA/IX/2025 Special Audit Pengambilan Material Langsung Ke Supplier Sebelum PR/PO Terbit Oleh Manajemen CWS, PKS, & Estate
Special Audit of Material Collection Directly to Suppliers Before PR/PO Issuance by CWS, PKS, & Estate Management
52 063/ST-IA/IX/2025 General Audit Maliku Estate
53 064/ST-IA/IX/2025 General Audit PKS Natai Baru
54 065/ST-IA/IX/2025 Special Audit Divisi Supply Chain Management
55 066/ST-IA/IX/2025 Special Audit Divisi Supply Chain Management
56 067/ST-IA/IX/2025 Special Audit Divisi Supply Chain Management
57 068/ST-IA/IX/2025 Spesial Audit Lebih Bayar Perhitungan Upah Pemuat TBS Pada Hari Minggu/Libur All Regional All Regional
Special Overpayment Audit for the Calculation of FFB Loader Wages on Sundays/Holidays All Regional All Regional
58 069/ST-IA/IX/2025 Special Audit Badirih Estate
59 070/ST-IA/IX/2025 General Audit Suayap Estate
60 071/ST-IA/IX/2025 General Audit CWS Regional 4
61 072/ST-IA/X/2025 Special Audit Suayap Estate
62 073/ST-IA/X/2025 General Audit Natai Baru Estate
63 076/ST-IA/XI/2025 Special AuditSungai Bulik Estate
Jumlah Konsultasi Number of Consultations
Selain menjalankan fungsi assurance , selama tahun 2025 In addition to carrying out the assurance function, during 2025 the
Departemen Audit Internal Perseroan juga melaksanakan berbagai Company’s Internal Audit Department will also carry out various
kegiatan non-assurance seperti memberikan jasa konsultasi kepada non-assurance activities such as providing consulting services
unit kerja dalam kapasitas tata kelola, risiko, dan pengendalian to work units in the capacity of governance, risk, and internal
internal diantaranya konsultasi terkait pembuatan SOP/IM, perbaikan control, including consultation related to the creation of SOPs/
pada sistem/applikasi, proses pengadaan jasa, pengadaan barang, IMs, improvements to systems/applications, service procurement
pelaksanaan kontrak pembelian/penjualan, pendampingan kepada processes, procurement of goods, implementation of purchase/
auditor-auditor eksternal, dan evaluasi terhadap pengendalian sales contracts, assistance to external auditors, and evaluation of
internal perusahaan. internal control of the company.
Judul Konsultasi
No.
Consultation Subject
1. Pembuatan SOP - Internal Audit
SOP Preparation - Internal Audit
2. Pembuatan SOP - Prosedur Pembebasan Lahan
SOP Preparation - Land Acquisition Procedure
3. Pembuatan IM Standarisasi Kebutuhan MCB di Perumahan Karyawan
Making IM to Standardize MCB Needs in Employee Housing
4. Perbaikan pada sistem P-pro untuk yang tidak finger hari libur, premi tidak dibayarkan
Improvements to the P-pro system for those who do not finger holidays, premiums are not paid
5. IM tunjangan & premi operator LCT di Regional 4
IM allowances and premiums for LCT operators in Region 4
6. Standarisasi Format Pengantar Berobat
Standardization of Introductory Format for Treatment
7 Pemberi Materi pada Acara Focus Group Discussion Kerani, KTU,EM,GM dan RH
Speakers at the Focus Group Discussion Event for Clerks, KTU, EM, GM and RH
PT Sawit Sumbermas Sarana Tbk 235
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Sistem Pengendalian Internal Internal Control System Sistem pengendalian internal adalah mekanisme dan proses The internal control system is a mechanism and process designed yang dirancang untuk membantu perusahaan mencapai tujuan to assist the company in achieving its operational goals, ensuring operasional, memastikan keandalan pelaporan keuangan, dan reliable financial reports, and to comply with applicable policies mematuhi kebijakan serta peraturan yang berlaku. Sistem ini and regulations. This system involves all organizational levels, from melibatkan seluruh tingkatan organisasi, mulai dari karyawan hingga employees to the Board of Directors, to minimize risks, supporting Direksi, guna meminimalkan risiko, mendukung operasional yang an efficient and safe operations, as well as ensuring protection of efisien dan aman, serta memastikan perlindungan terhadap aset the assets and stakeholders’ trust. dan kepercayaan pemangku kepentingan. Perseroan secara aktif mengembangkan dan memperkuat sistem The Company is actively developing and strengthening the pengendalian internal sesuai dengan Pedoman GCG dan standar internal control system in accordance with the GCG Guidelines internasional yang diakui, seperti kerangka kerja yang dirumuskan and recognized international standard, such as the framework oleh The Committee of Sponsoring Organizations of the Treadway issued by The Committee of Sponsoring Organizations (COSO). Commission (COSO). Dalam implementasinya, Dewan Komisaris dan In the implementation, the Board of Commissioners and Board of Direksi berperan dalam pengawasan dan evaluasi untuk memastikan Directors play a role in the supervision and evaluation to ensure that proses bisnis berjalan sesuai dengan prinsip GCG. the business process is in line with GCG principles. KESESUAIAN SISTEM PENGENDALIAN CONFORMITY BETWEEN INTERNAL INTERNAL DENGAN COSO CONTROL SYSTEM AND COSO Berdasarkan ketentuan COSO, implementasi pengendalian internal Based on COSO’s provisions, the implementation of internal control in di Perseroan bertujuan untuk mendukung kebutuhan operasional, the Company aims to support operational, reporting, and compliance pelaporan, dan kepatuhan. Tujuan operasional difokuskan pada needs. The operational purpose is focused on effectiveness and efektivitas dan efisiensi kegiatan bisnis. Tujuan pelaporan terkait efficiency of business activities. Reporting purpose relates to the penyusunan laporan keuangan yang andal, tepat waktu, dan preparation of reliable, timely, and transparent financial statements transparan sesuai standar yang berlaku. Sementara itu, tujuan under the applicable standards. Meanwhile, compliance purpose kepatuhan menitikberatkan pada kepatuhan terhadap hukum dan prioritizes the compliance with laws and regulations. peraturan. Adapun unsur pengendalian internal sesuai dengan kerangka COSO The internal control element according to COSO framework, including meliputi: as follows: 1. Lingkungan pengendalian; 1. Control environment; 2. Penilaian risiko; 2. Risk assessment; 3. Kegiatan pengendalian; 3. Control activities; 4. Informasi dan komunikasi; serta 4. Information and communication; and 5. Kegiatan pemonitoran. 5. Monitoring activities. Perseroan menerapkan kelima unsur tersebut dalam proses bisnis The Company implements all five elements in the business process melalui 5 komponen utama, yaitu: through 5 main components, namely: 1. Pengawasan oleh manajemen dan budaya pengendalian; 1. Supervision by management and control culture; 2. Identifikasi dan penilaian risiko; 2. Risk identification and assessment; 3. Kegiatan pengendalian dan pemisahan fungsi; 3. Control activities and segregation of functions; 4. Sistem akuntansi, informasi, dan komunikasi; dan 4. Accounting, information, and communication systems; and 5. Kegiatan pemantauan dan tindakan koreksi penyimpangan/ 5. Monitoring activities and actions to correct deviations/ kelemahan. weaknesses. Sistem pengendalian internal Perseroan dirancang untuk memastikan The Company’s internal control system is designed to ensure ketepatan data akuntansi, meningkatkan efisiensi operasional, accuracy of accounting data, increasing operational efficiency, and dan menjamin kepatuhan terhadap kebijakan serta peraturan ensuring compliance with the applicable policies and regulations. yang berlaku. Komite Audit bertugas memantau dan mengevaluasi The Audit Committee is tasked to monitor and evaluate the internal penerapan pengendalian internal agar sistem berjalan efektif dan control implementation so the system can runs effectively and able mampu memitigasi risiko di seluruh lingkungan perusahaan. to mitigate risk in all company environment. 236 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Dalam menjalankan tanggung jawab tersebut, Komite Audit In carrying out the responsibilities, Audit Committee performs
melakukan berbagai aktivitas yang mencakup: several activities, including:
1. Analisis atas setiap risiko korporasi dan pelaksanaan manajemen 1. Analysis of every corporate risk and implementation of risk
risiko oleh Direksi; management by the Board of Directors;
2. Evaluasi Rencana Kerja dan pelaksanaan audit internal; 2. Work Plan Evaluation and implementation of internal audit;
3. Pengkajian atas status pelaksanaan rekomendasi yang signifikan 3. Review the implementation status of significant internal control
mengenai pengendalian internal yang disampaikan auditor recommendation submitted by internal and external auditors;
internal dan eksternal;
4. Penelaahan informasi keuangan yang akan dipublikasikan oleh 4. Review the financial information to be published by the Company,
Perseroan, yakni Laporan Keuangan, proyeksi keuangan, dan such as Financial Statements, financial projections and other
informasi keuangan lainnya melalui berbagai kegiatan, seperti: financial information through various activities, such as:
a. Menelaah Laporan Keuangan Interim untuk memastikan a. Review the Interim Financial Statements to ensure the
laporan tersebut sudah wajar, mencerminkan hasil bisnis fairness of the statements, reflecting the actual business
yang nyata, dan fluktuasi yang signifikan, jika ada, selaras results, and significant fluctuations, if any, in line with the
dengan kondisi industri dan perekonomian secara umum; general conditions of the industry and economic;
b. Memahami isu-isu signifikan yang berkaitan dengan b. Understand the significant issues related to reporting and
pelaporan dan akuntansi, termasuk peraturan dan accounting, including the latest regulations and statements
pernyataan terbaru dari ahli/profesional yang dapat from experts/professionals that can be implemented in
diterapkan di Perseroan, dan secara material dapat the Company, and can materially affect the Financial
memengaruhi Laporan Keuangan; Statements;
c. Melakukan penelaahan untuk memastikan auditor eksternal c. Conduct a review to ensure that the external auditor carries
melaksanakan pemeriksaan yang memadai dengan: out adequate audits by:
i) Menelaah ruang lingkup pekerjaan audit, termasuk i) Reviewing the scope of audit work, including staffing,
staffing, jadwal, dan lingkup pengujian; schedule, and scope of testing;
ii) Memantau untuk memastikan pemeriksaan telah ii) Monitoring to ensure audits have been carried out
dilakukan dengan objektif, sesuai standar audit yang objectively, in accordance with applicable auditing
berlaku; standards;
d. Menelaah kepatuhan Perseroan terhadap peraturan d. Examine Company’s compliance with the capital market
perundang-undangan pasar modal dan peraturan perundang- laws and regulations and other laws and other applicable
undangan lain yang berlaku serta memiliki dampak pada regulations and have an impact on the Company’s activities,
kegiatan Perseroan, dengan: by:
i) Memahami peraturan perundang-undangan yang i) Understanding the laws and regulations that have a
memiliki dampak signifikan pada kegiatan Perseroan, significant impact on Company’s activities, reviewing
menelaah sistem dan prosedur untuk memastikan the systems and procedures to ensure Company’s
kepatuhan Perseroan terhadap peraturan perundang- compliance with the applicable laws and regulations;
undangan yang berlaku; ii) Reviewing the legal and regulatory issues reported by
ii) Menelaah isu hukum dan peraturan yang dilaporkan Company’s Legal Counsel, External Auditor, Internal
oleh Penasihat Hukum Perusahaan, Auditor Eksternal, Auditor, and Investor Relations Division, as well as issues
Auditor Internal, dan Divisi Hubungan Investor, serta published in the newspapers or other media; and
isu-isu yang dipublikasikan pada surat kabar atau media
lainnya; serta
5. Melakukan penelaahan dan melaporkan kepada Dewan 5. Review and report to Board of Commissioners regarding
Komisaris terkait pengaduan yang diterima soal perusahaan, complaints received about the Company, and submitting the
serta kemudian menyampaikan rekomendasinya pada Dewan recommendations to the Board of Commissioners, in terms of
Komisaris, dalam hal pelaksanaan tata kelola perusahaan yang the implementation of good corporate governance and reviewing
baik dan melakukan peninjauan atas pelaksanaan tanggung the implementation of responsibilities in relation to management
jawab sehubungan dengan pengelolaan pencatatan keuangan, of financial records, internal audit system, external reports,
sistem internal audit, laporan eksternal, fungsi audit eksternal, external audit function, and the process of Company’s business
dan proses kegiatan usaha Perseroan serta kepatuhan terhadap activities, as well as compliance with the laws and company
hukum dan kebijakan perusahaan serta perundang-undangan policies, as well as the applicable laws and regulations.
yang berlaku.
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TINJAUAN ATAS EFEKTIVITAS SISTEM REVIEW OF THE EFFECTIVENESS OF PENGENDALIAN INTERNAL THE INTERNAL CONTROL SYSTEM Pada tahun 2025, Departemen Audit Internal Perseroan telah In 2025, the Company’s Internal Audit Unit has carried out internal melaksanakan evaluasi pengendalian internal yang mencakup audit control evaluation which includes operational audit and control of the operasional dan pengendalian atas Laporan Keuangan, dengan Financial Statements, by involving the Board of Commissioners and melibatkan Dewan Komisaris dan Direksi. Hasil evaluasi menunjukkan Board of Directors. The evaluation results show that the Company’s bahwa sistem pengendalian internal Perseroan berjalan efektif, internal control system have run effectively, as proven with the sebagaimana dibuktikan melalui opini wajar tanpa pengecualian unqualified opinion from the independent auditor on the Company’s dari auditor independen atas Laporan Keuangan Perseroan. Evaluasi Financial Statements. This evaluation have provided confidence ini memberikan keyakinan kepada manajemen, Pemegang Saham, for the management, Shareholders, and other stakeholders on the dan pemangku kepentingan lainnya mengenai pencapaian tujuan achievement of business objectives and continuity. The Company dan keberlanjutan usaha. Perseroan berkomitmen untuk terus is committed to keep improving the effectiveness of this system to meningkatkan efektivitas sistem ini guna mendukung pencapaian ensure target achievement in the future. target di masa mendatang. PERNYATAAN KECUKUPAN STATEMENT OF ADEQUACY OF PENGENDALIAN INTERNAL INTERNAL CONTROL Perseroan berkomitmen memastikan sistem pengendalian internal The Company is committed to ensure the adequacy of internal yang diterapkan telah memadai dalam mendukung pencapaian tujuan control system to support the achievement of business objectives bisnis dan kepatuhan terhadap regulasi. Direksi bertanggung jawab and regulatory compliance. The Board of Directors is responsible atas penerapan sistem ini, sementara Dewan Komisaris, dengan for implementing this system, while the Board of Commissioners, dukungan Komite Audit, mengawasi dan memastikan bahwa setiap supported by Audit Committee, is monitoring and ensuring that all of aktivitas berjalan sesuai prinsip tata kelola yang baik dan regulasi the activities are running in accordance with the good governance yang berlaku. principle and applicable regulations. 238 Laporan Tahunan 2025 Annual Report
Page 239
Tata Kelola Perusahaan
Good Corporate Governance
Manajemen Risiko
Risk Management
Perseroan memandang manajemen risiko sebagai fondasi The Company views risk management as an important foundation
penting dalam menjaga stabilitas dan memastikan keberlanjutan in maintaining stability and ensuring business continuity. With a
usaha. Melalui pendekatan yang terstruktur, setiap potensi risiko structured approach, every potential risk is identified and managed in
diidentifikasi dan dikelola secara terintegrasi di seluruh lini bisnis. an integrated manner in the entire business lines. This commitment
Komitmen ini mencerminkan upaya Perseroan dalam menghadapi reflects the Company’s efforts in facing the challenges, mitigating
tantangan, memitigasi risiko, dan memaksimalkan peluang untuk the risks, and maximizing opportunities to support the achievement
mendukung pencapaian visi dan misi perusahaan. of the company’s vision and mission.
GAMBARAN UMUM GENERAL OVERVIEW
Sistem manajemen risiko diterapkan secara terintegrasi di seluruh The risk management system is implemented in an integrated
lini bisnis untuk mengidentifikasi, mengelola, dan memitigasi manner in the entire business lines to identify, manage, and
berbagai risiko yang dapat memengaruhi kinerja dan keberlanjutan mitigate various risks that may impact the business’ performance
usaha. Langkah ini tidak hanya berfokus pada perlindungan aset and sustainability. This measure not only focus on the protection
perusahaan, tetapi juga membuka peluang untuk meningkatkan of company assets, but also opens up opportunities to improve
efisiensi dan daya saing di tengah dinamika pasar. the efficiency and competitiveness amidst the market dynamics.
Manajemen bertanggung jawab memastikan setiap risiko dipantau The management is responsible to ensure that every risk is
dan dievaluasi secara berkala, sehingga kebijakan yang diambil selalu monitored and evaluated periodically, allowing the policies taken
relevan dengan kondisi terkini. Proses ini dilakukan secara sistematis to be constantly relevant with the current conditions. This process is
dengan melibatkan seluruh unit kerja, yang memungkinkan risiko carried out systematically by involving all of the work units, allowing
diidentifikasi lebih cepat dan mitigasi dilakukan secara efektif. faster identification of the risks and the mitigation is carried out
effectively.
Sebagai bagian dari penguatan budaya sadar risiko, Perseroan aktif As part of the strengthening of the risk-awareness culture, the
mendorong keterlibatan karyawan dalam proses pengelolaan risiko. Company is actively encouraging employee involvement in the risk
Melalui program edukasi dan sosialisasi yang berkelanjutan, karyawan management process. With continuous education and socialization
dibekali dengan pemahaman untuk mengidentifikasi potensi risiko programs, employees are equipped with the understanding required
dan berkontribusi dalam pelaporan serta penanganannya. to identify potential risks and contribute in the reporting and
handling.
Sementara itu, Kepala Departemen Manajemen Risiko berperan Meanwhile, Head of the Risk Management Department plays a
sebagai koordinator utama dalam memastikan sistem ini berjalan key role as the lead coordinator in ensuring the system operates
sesuai dengan kebijakan yang telah ditetapkan dan sejalan dengan in accordance with the established policies and in line with the
arah strategis perusahaan. Dengan struktur ini, Perseroan yakin company’s strategic direction. With this structure in place, the
dapat mengelola risiko secara efektif dan mendukung pertumbuhan Company is confident to be able to manage the risks effectively
usaha yang berkelanjutan. and support sustainable business growth.
METODOLOGI PENILAIAN RISIKO RISK ASSESSMENT METHODOLOGY
Dalam penerapannya, manajemen risiko diintegrasikan ke dalam In practice, risk management is integrated into the business
proses pengambilan keputusan bisnis di seluruh unit kerja Perseroan. decision-making process across all units within the Company. This
Proses ini dilakukan dengan mempertimbangkan dua parameter process considers two main parameters: the likelihood of a risk
utama, yaitu tingkat kemungkinan terjadinya risiko (likelihood) occurring and its impact on the Company’s operations. This approach
dan tingkat dampak yang ditimbulkan (impact) terhadap kegiatan enables the Company to systematically prioritize risks and determine
operasional Perseroan. Pendekatan ini memungkinkan Perseroan appropriate mitigation strategies to minimize potential impacts.
untuk memetakan tingkat prioritas risiko secara sistematis serta
menetapkan strategi mitigasi yang tepat guna meminimalkan potensi
dampak yang dapat timbul.
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Untuk memudahkan visualisasi tingkat risiko, Perseroan To facilitate risk visualization, the Company uses a Risk Heat Map
menggunakan Risk Heat Map yang memetakan risiko berdasarkan approach that maps risks based on a combination of likelihood
kombinasi antara tingkat kemungkinan terjadinya dan tingkat and impact on the Company’s operational activities. The results
dampaknya. Hasil pemetaan tersebut kemudian diklasifikasikan of this assessment are then classified into several risk levels: Very
ke dalam beberapa tingkat risiko, yaitu Very Low, Low, Medium, Low, Low, Medium, High, and Very High, visualized through a color
High, dan Very High, yang divisualisasikan melalui gradasi warna gradient ranging from green to red.
dari hijau hingga merah.
Pendekatan ini membantu manajemen dalam menentukan prioritas This approach helps management prioritize risk management in a
pengelolaan risiko secara lebih terstruktur serta memastikan more structured way and ensures that risks with greater potential
bahwa risiko dengan potensi dampak yang lebih besar memperoleh impact receive the attention they deserve.
perhatian yang memadai.
Tabel Risiko
Risk Table
Level of Impact
Kemungkinan
(Likelihood) Negligible Minor Moderate Significant Severe
(Dampak Sangat Rendah) (Low) (Medium) (Significant) (Very High)
5 – Sangat Mungkin Very Low Low Medium High Very High
(Very Likely)
4 – Mungkin Very Low Low Medium High Very High
(Likely)
3 – Kemungkinan Terjadi Very Low Low Medium High High
(Possible)
2 – Kecil Kemungkinan Very Low Low Low Low High
(Unlikely)
1 – Sangat Kecil Kemungkinan Very Low Very Low Very Low Low Low
(Very Unlikely)
Peta Risiko
Risk Heat Map
Indeks Dampak
Kemungkinan
Negligible Minor Moderate Significant Severe
5 – Sangat Mungkin 1 2 3
4 1
(Very Likely)
4 – Mungkin 4 2
2
(Likely)
3 – Kemungkinan Terjadi 3 3
3 5
(Possible)
2 – Kecil Kemungkinan 2 5 5
6
(Unlikely)
1 – Sangat Kecil Kemungkinan Negligible Minor Moderate Significant Severe
(Very Unlikely) 1 2 3 4 5
Risiko Tata Kelola Risiko Operasional Perubahan Iklim dan Emisi GRK Keanekaragaman Hayati
1 4
(Governance Risk) Operational Risk (Climate Change and GHG Emissions) (Biodiversity Protection)
Risiko Strategi & Perencanaan Risiko Kepatuhan Efisiensi Energi dan Energi Terbarukan Kesehatan dan Keselamatan Kerja
(Strategic & Planning Risk) 2 5
(Compliance Risk) (Energy Efficiency and Renewable Energy) (Occupational Health and Safety)
Risiko Keuangan
Risiko Reputasi Pengelolaan Air dan Limbah Kepatuhan terhadap Regulasi
(Financial Risk)
(Reputation Risk) 3 6
(Water and Waste Management) (Regulatory Compliance)
Perseroan menggunakan pendekatan Risk Heat Map untuk memetakan The Company implements a Risk Heat Map approach to assess risk
tingkat risiko berdasarkan kombinasi antara kemungkinan terjadinya levels based on a combination of likelihood and potential impact
risiko (likelihood) dan besaran dampaknya terhadap kegiatan on its operations. This approach enables the Company to identify
operasional Perseroan (impact). Melalui pendekatan ini, Perseroan priority risks requiring greater attention and mitigation, ensuring
dapat mengidentifikasi prioritas risiko yang memerlukan perhatian that risks are managed in a structured and effective manner.
dan mitigasi lebih lanjut sehingga pengelolaan risiko dapat dilakukan
secara lebih sistematis dan efektif.
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Tata Kelola Perusahaan
Good Corporate Governance
Identifikasi Risiko
Risk Identification
PROFIL RISIKO UTAMA KEY RISK PROFILE
Berdasarkan hasil identifikasi dan pemetaan risiko yang dilakukan Based on the results of periodic risk identification and assessment,
secara berkala, Perseroan menetapkan sejumlah risiko utama yang the Company has identified several key risks that could have a
memiliki potensi dampak signifikan terhadap kegiatan operasional significant impact on the Company’s operations and long-term
dan keberlanjutan usaha Perseroan. sustainability.
Profil Risiko Kategori Risiko Dampak Upaya Mitigasi
No
Risk Profile Risk Category Impact Mitigation
1 Perubahan iklim dan emisi Risiko Lingkungan Berpotensi memengaruhi keberlanjutan Efisiensi energi, pemanfaatan energi
GRK Environmental Risk operasional serta meningkatkan tekanan regulasi terbarukan, serta pemantauan dan pelaporan
Climate Change and GHG terkait pengendalian emisi. emisi secara berkala.
Emissions May affect operational sustainability and increase Energy efficiency initiatives, renewable
regulatory pressure related to emission control. energy utilization, and regular monitoring
and reporting of emissions.
2 E f i s i e n s i e ne rg i d a n Risiko Operasional & Penggunaan energi yang tidak efisien dapat Implementasi program efisiensi energi dan
penggunaan energi Lingkungan meningkatkan biaya operasional dan intensitas optimalisasi pemanfaatan energi terbarukan.
terbarukan Operational & emisi Perseroan. Implementation of energy efficiency
Energy Efficiency and Environmental Risk Inefficient energy use may increase operational programs and optimization of renewable
Renewable Energy costs and the Company’s emission intensity. energy utilization.
3 Pengelolaan air dan limbah Risiko Lingkungan Pengelolaan air dan limbah yang tidak optimal Penerapan sistem pengolahan limbah serta
Wate r a nd Wa s te Environmental Risk dapat menimbulkan dampak lingkungan serta pemantauan kualitas lingkungan secara
Management risiko ketidakpatuhan terhadap regulasi. berkala.
Inadequate water and waste management may Implementation of waste treatment systems
lead to environmental impacts and regulatory and periodic environmental monitoring.
non-compliance risks.
4 Keanekaragaman hayati dan Risiko Lingkungan Gangguan terhadap ekosistem dapat Implementasi program konservasi dan
dampak lingkungan Environmental Risk memengaruhi keberlanjutan lingkungan serta perlindungan kawasan bernilai konservasi
Biodiversity and reputasi Perseroan. tinggi (HCV).
Environmental Impact Ecosystem disturbance may affect environmental Implementation of conservation programs
sustainability and the Company’s reputation. and protection of High Conservation Value
(HCV) areas.
5 Kesehatan dan keselamatan Risiko Operasional Risiko kecelakaan kerja dapat memengaruhi Penerapan sistem manajemen K3 serta
kerja Operational Risk keselamatan pekerja serta kelangsungan pelatihan keselamatan kerja secara berkala.
Occupational Health and operasional Perseroan. Implementation of OHS management
Safety Workplace accidents may affect employee safety systems and regular safety training.
and operational continuity.
6 Kepatuhan terhadap regulasi Risiko Kepatuhan Ketidakpatuhan terhadap regulasi dapat Penguatan sistem kepatuhan serta
Regulatory Compliance Compliance Risk menimbulkan sanksi hukum dan risiko reputasi pemantauan perkembangan regulasi secara
bagi Perseroan. berkala.
Non-compliance with regulations may lead to Strengthening compliance systems and
legal sanctions and reputational risks. monitoring regulatory developments.
Risiko-risiko tersebut mencerminkan dinamika industri kelapa sawit These risks reflect the dynamics of the palm oil industry and the
serta meningkatnya perhatian terhadap aspek lingkungan, sosial, increasing focus on environmental, social and governance (ESG)
dan tata kelola (Environmental, Social, and Governance/ESG) yang aspects, which are essential elements of sustainable business
menjadi bagian penting dalam praktik usaha berkelanjutan. practices.
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Selain itu, profil risiko Perseroan juga mencerminkan semakin In addition, the Company’s risk profile reflects the increasing
pentingnya pengelolaan risiko terkait perubahan iklim dan importance of managing climate-related and sustainability
keberlanjutan dalam kegiatan usaha Perseroan. Isu-isu seperti risks within the Company’s business operations. Issues such as
emisi gas rumah kaca, efisiensi energi, pengelolaan sumber daya greenhouse gas emissions, energy efficiency, natural resource
alam, serta keberlanjutan rantai pasok menjadi perhatian utama management, and sustainable supply chains have become key
seiring meningkatnya tuntutan global terhadap praktik produksi areas of focus amid growing global expectations for responsible
kelapa sawit yang bertanggung jawab. Oleh karena itu, Perseroan palm oil production. Accordingly, the Company gradually integrates
secara bertahap mengintegrasikan pengelolaan risiko keberlanjutan sustainability risk management into its strategic decision-making
ke dalam proses pengambilan keputusan strategis serta pengelolaan processes and operational management across all business units.
operasional di seluruh unit usaha.
Dalam implementasinya, Perseroan juga terus memperkuat berbagai In practice, the Company continues to strengthen various
inisiatif keberlanjutan, termasuk peningkatan efisiensi energi, sustainability initiatives, including improving energy efficiency,
pengelolaan limbah dan sumber daya air secara bertanggung jawab, implementing responsible waste and water resource management,
serta perlindungan keanekaragaman hayati di wilayah operasional. and protecting biodiversity within its operational areas. These efforts
Upaya ini tidak hanya bertujuan untuk memitigasi potensi risiko aim not only to mitigate potential environmental and social risks but
lingkungan dan sosial, tetapi juga untuk mendukung terciptanya nilai also to support the creation of long-term value for the Company
jangka panjang bagi Perseroan dan para pemangku kepentingan. and its stakeholders.
PENGUATAN PENGELOLAAN RISIKO ESG UTAMA STRENGTHENING THE MANAGEMENT
OF KEY ESG RISKS
Sejalan dengan karakteristik industri kelapa sawit yang sangat In line with the characteristics of the palm oil industry, which heavily
bergantung pada sumber daya alam serta meningkatnya perhatian depends on natural resources, and the increasing global attention
global terhadap praktik usaha yang bertanggung jawab, sebagian toward responsible business practices, a significant portion of
besar profil risiko Perseroan berkaitan dengan aspek lingkungan, the Company’s risk profile relates to environmental, social, and
sosial, dan tata kelola (Environmental, Social, and Governance/ESG). governance (ESG) aspects. These risks include climate change
Risiko-risiko tersebut mencakup antara lain perubahan iklim dan and greenhouse gas emissions, energy efficiency, water and
emisi gas rumah kaca, efisiensi energi, pengelolaan sumber daya waste management, biodiversity protection, and social impacts
air dan limbah, perlindungan keanekaragaman hayati, serta dampak on surrounding communities.
sosial terhadap masyarakat sekitar.
Risiko-risiko tersebut menjadi perhatian utama Perseroan karena These risks are a key concern for the Company as they may affect
berpotensi memengaruhi keberlanjutan operasional, kepatuhan operational sustainability, regulatory compliance, and the Company’s
terhadap regulasi, serta reputasi Perseroan di tingkat nasional reputation at both national and global levels. Furthermore, the
maupun global. Selain itu, meningkatnya tuntutan pasar terhadap growing market demand for sustainably produced palm oil products
produk kelapa sawit yang berkelanjutan turut mendorong Perseroan encourages the Company to strengthen the implementation of
untuk memperkuat penerapan praktik keberlanjutan di seluruh sustainability practices across its operations and supply chain.
kegiatan operasional dan rantai pasok.
Dalam rangka mengelola risiko-risiko tersebut, Perseroan terus To address these risks, the Company continues to strengthen various
memperkuat berbagai inisiatif keberlanjutan, termasuk peningkatan sustainability initiatives, including improving energy efficiency,
efisiensi energi, pemanfaatan energi terbarukan, pengelolaan limbah utilizing renewable energy, implementing responsible waste
secara bertanggung jawab, perlindungan kawasan bernilai konservasi management practices, protecting areas with High Conservation
tinggi, serta penguatan hubungan dengan masyarakat dan pemangku Value (HCV), and strengthening engagement with communities and
kepentingan. Pendekatan ini menjadi bagian dari strategi Perseroan stakeholders. This approach forms part of the Company’s strategy
dalam memastikan keberlangsungan usaha serta menciptakan nilai to ensure business continuity while creating long-term value for
jangka panjang bagi para pemangku kepentingan. stakeholders.
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Tata Kelola Perusahaan
Good Corporate Governance
Top ESG Risk
PT Sawit Sumbermas Sarana Tbk
Perlindungan Hubungan dengan Masyarakat
Perubahan Iklim & Emisi GRK Efisiensi Energi Pengelolaan Air dan Limbah Keanekaragaman Hayati dan Pekerja
Climate Change & GHG Emissions Energy Efficiency Water and Waste Management Biodiversity Protection Relations with the Community
and Workers
Perseroan secara berkelanjutan memantau dan mengelola risiko ESG utama guna memastikan keberlangsungan
operasional serta mendukung penerapan praktik usaha yang bertanggung jawab.
The Company continuously monitors and manages its key ESG risks to ensure operational resilience and support
responsible business practices.
INTEGRASI RISIKO PERUBAHAN IKLIM INTEGRATION OF CLIMATE-RELATED RISKS
Perseroan menyadari bahwa perubahan iklim merupakan salah satu The Company recognizes that climate change represents one of the
faktor eksternal yang dapat memengaruhi keberlanjutan operasional external factors that may affect the long-term sustainability of the
industri kelapa sawit dalam jangka panjang. Risiko tersebut antara palm oil industry. These risks include changes in rainfall patterns,
lain berkaitan dengan perubahan pola curah hujan, peningkatan rising temperatures, and potential impacts on crop productivity
suhu, serta potensi dampak terhadap produktivitas tanaman dan and water resource management.
pengelolaan sumber daya air.
Oleh karena itu, Perseroan secara bertahap mulai mengintegrasikan Therefore, the Company has gradually begun integrating climate-
pertimbangan risiko terkait perubahan iklim ke dalam proses related risk considerations into its risk management processes
manajemen risiko dan pengambilan keputusan strategis. Pendekatan and strategic decision-making. This approach includes efforts to
ini mencakup upaya pengurangan emisi gas rumah kaca, peningkatan reduce greenhouse gas emissions, improve energy efficiency, utilize
efisiensi energi, pemanfaatan sumber energi terbarukan, serta renewable energy sources, and implement sustainable plantation
penerapan praktik pengelolaan perkebunan yang berkelanjutan. management practices.
Melalui langkah-langkah tersebut, Perseroan berupaya untuk Through these measures, the Company aims to enhance
meningkatkan ketahanan operasional terhadap potensi dampak operational resilience against potential climate-related impacts
perubahan iklim sekaligus mendukung upaya global dalam mitigasi while contributing to global efforts to mitigate climate change and
perubahan iklim dan pengelolaan lingkungan yang berkelanjutan. promote sustainable environmental management.
Tinjauan atas Efektivitas Sistem Manajemen Risiko.
Efektivitas pelaksanaan manajemen risiko diwujudkan melalui Review of the effectiveness of the Risk Management System The
komitmen Perseroan untuk melaksanakan prinsip tata kelola effectiveness of risk management implementation is reflected in
dan sistem pengendalian internal secara menyeluruh. Perseroan the Company’s commitment to applying governance principles and
menerapkan strategi mitigasi risiko secara komprehensif yang internal control systems comprehensively. The Company implements
melibatkan unit operasional secara khusus. a comprehensive risk mitigation strategy that specifically involves
operational units.
Pada tahun 2025, sistem manajemen risiko yang diterapkan In 2025, the Company’s risk management system operated fairly
Perseroan telah berjalan cukup efektif dan efisien dengan secara effectively and efficiently in continuously mitigating potential risks.
berkelanjutan memitigasi risiko yang kemungkinan timbul. The Company’s management consistently upholds compliance
Manajemen Perseroan selalu menjalankan kepatuhan dan bersama and, together with all units, implements standard operating
seluruh unit melaksanakan standar prosedur operasional serta procedures while fostering awareness among all employees and
membangun tingkat kesadaran setiap insan Perseroan dan other stakeholders regarding the implementation of strategies
pemangku kepentingan lainnya atas penerapan strategi yang designed to mitigate risks.
dirancang untuk memitigasi risiko.
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PERNYATAAN DIREKSI DAN/ATAU DEWAN STATEMENT OF THE BOARD OF DIRECTORS
KOMISARIS ATAU KOMITE AUDIT ATAS AND/ OR BOARD OF COMMISSIONERS OR
KECUKUPAN SISTEM MANAJEMEN RISIKO AUDIT COMMITTEE ON THE ADEQUACY
OF THE RISK MANAGEMENT
Direksi dan Dewan Komisaris, melalui Komite Audit, secara konsisten System The Board of Directors and Board of Commissioners,
memantau dan mengevaluasi pelaksanaan sistem manajemen risiko through the Audit Committee, consistently monitor and evaluate
setiap tahun. Berdasarkan hasil evaluasi, Direksi dan/atau Dewan the implementation of the risk management system every year.
Komisaris menilai bahwa sistem manajemen risiko Perseroan Based on the evaluation results, the Board of Directors and/ or Board
telah berjalan efektif dan sesuai dengan ketentuan yang berlaku. of Commissioners determined the Company’s risk management
Direksi dan Dewan Komisaris menegaskan komitmennya untuk system has run effectively and in line with the applicable provisions.
mempertahankan kinerja ini guna memastikan keberlanjutan usaha The Board of Directors and Board of Commissioners affirm their
Perseroan di masa mendatang. commitment to maintain this performance to ensure Company’s
business continuity in the future.
Perkara Hukum
Legal Matters
Sampai dengan 31 Desember 2025, Perseroan dan entitas anak tidak As of December 31, 2025, the Company and subsidiaries were not
menghadapi perkara hukum. Begitu pula dengan ada anggota Dewan involved in any legal proceedings. Likewise, no members of the
Komisaris dan Direksi Perseroan tidak ada yang sedang menghadapi Board of Commissioners or the Board of Directors are currently
permasalahan hukum, baik perdata maupun pidana. facing any legal issues, whether civil or criminal.
Sanksi Administrasi
Administrative Sanctions
Sampai dengan 31 Desember 2025, Perseroan mendapati sanksi As of December 31, 2025, the Company received any administrative
administrasi dari regulator sebesar Rp100,000 atas Keterlambatan sanctions from the regulator amounting to IDR100,000 for the late
Penyampaian Laporan Hasil Evaluasi Komite Audit atas Laporan submission of the Audit Committee’s Evaluation Report on the
Keuangan Tahunan PT Sawit Sumbermas Sarana Tbk per 31 Annual Financial Statements of PT Sawit Sumbermas Sarana Tbk
Desember 2019. as of 31 December 2019.
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Tata Kelola Perusahaan
Good Corporate Governance
Kode Etik
Code of Conduct
Kode Etik disusun berdasarkan nilai-nilai budaya Perusahaan sebagai The Code of Conduct is formulated based on the Corporate’s culture
dasar sikap dan tindakan karyawan agar bekerja secara profesional values as a foundation for employees’ behavior and attitudes,
dan beretika. enabling them to work professionally and ethically.
Kode Etik Perseroan disusun berlandaskan pada 3 pilar utama, The Company’s Code of Conduct is compiled based on 3 main pillars,
yakni profit (ekonomi), people (masyarakat), dan planet (lingkungan), namely profit (economy), people (society), and planet (environment),
dengan nilai-nilai sebagai berikut. with the following values.
1. Care for the Company. 1. Care for the Company.
2. Care for the People. 2. Care for the People.
3. Care for the Environment. 3. Care to the Environment.
4. Care for the Country, Indonesia 4. Care for the Country, Indonesia.
RUANG LINGKUP KODE ETIK SCOPE OF THE CODE OF CONDUCT
Kode Etik Perseroan berlaku bagi seluruh level organisasi meliputi The Code of Conduct applies to all levels of the organization,
Dewan Komisaris, Direksi dan seluruh karyawan. including the Board of Commissioners, the Board of Directors,
and all employees.
POKOK-POKOK KODE ETIK CODE OF CONDUCT PRINCIPLES
Secara garis besar isi Kode Etik Perseroan antara lain mengatur: In general, the contents of the Company’s code of conduct include:
1. Benturan Kepentingan; 1. Conflict of Interest;
2. Pemberian dan Penerimaan Hadiah dan Donasi; 2. Giving and Receiving Gifts and Donations;
3. Kepatuhan terhadap Peraturan; 3. Regulatory Compliance;
4. Kerahasiaan Informasi. 4. Information Confidentiality.
SOSIALISASI KODE ETIK CODE OF CONDUCT DISSEMINATION
Perseroan mengadakan berbagai acara untuk mensosialisasikan The Company organized various activities to disseminate the Code
kode etik kepada seluruh pekerja di berbagai level manajemen. of Conduct to employees at all management levels. These efforts
Langkah ini dilakukan untuk memastikan kode etik Perseroan telah were undertaken to ensure that the Company’s Code of Conduct is
dipahami oleh seluruh pekerja. well understood by all employees.
INTERNALISASI KODE ETIK CODE OF CONDUCT INTERNALIZATION
Setiap karyawan diharuskan menandatangani Kode Etik saat Each employees is required to sign the Code of Conduct when they
bergabung dengan Perseroan. join into the Company.
PENEGAKAN KODE ETIK ENFORCEMENT OF CODE OF CONDUCT
Sebagai upaya penegakan kode etik, Perseroan memberlakukan As part to enforce the Code of Conduct, the Company imposes
sanksi atas tindakan pelanggaran kode etik yang bentuknya sanctions for any violations of the Code of Conduct, with the form
disesuaikan dengan kebijakan dan peraturan perusahaan yang of sanctions adjusted in accordance with the applicable company
berlaku. policies and regulations.
JUMLAH PELANGGARAN KODE ETIK NUMBER OF CODE OF CONDUCT VIOLATIONS
Seluruh insan Perseroan telah menerapkan Kode Etik dengan baik, All Company personnel have properly complied with and implemented
sehingga tidak ditemukan adanya pelanggaran kode etik Perseroan the Code of Conduct, therefore no violations of the Company’s Code
sepanjang tahun 2025. of Conduct were identified throughout 2025.
PT Sawit Sumbermas Sarana Tbk 245
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Kebijakan Pemberian Kompensasi Jangka Panjang Berbasis Kinerja Kepada Manajemen dan/atau Karyawan Performance-Based Long-Term Compensation Policy for Management and/or Employees Sampai dengan akhir tahun 2025, Perseroan belum memiliki As of the end of 2025, the Company has not yet implemented a kebijakan kompensasi jangka panjang berbasis kinerja kepada performance-based long-term compensation policy for management manajemen maupun karyawan, baik dalam bentuk program or employees, whether in the form of an Employee and/or kepemilikan saham karyawan dan/atau manajemen (ESOP/MSOP) Management Stock Ownership Program (ESOP/MSOP) or other types maupun bentuk insentif jangka panjang lainnya. Meskipun demikian, of long-term incentives. Nevertheless, the Company continuously Perseroan senantiasa mengevaluasi sistem remunerasi dan insentif evaluates its remuneration and incentive systems on a regular basis secara berkala agar tetap sejalan dengan pencapaian kinerja jangka to ensure alignment with long-term performance goals, business panjang, keberlanjutan bisnis, serta daya saing industri. sustainability, and industry competitiveness. 246 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
Kebijakan Pengungkapan Informasi
Transaksi Pembelian/Penjualan Saham
Oleh Dewan Komisaris Dan Direksi
Policy on Disclosure of Share Purchase/Sale Transactions
By the Board of Commissioners and Board of Directors
KEBIJAKAN POLICY
Kebijakan terkait pengungkapan informasi transaksi pembelian The Company’s policy on the disclosure of share purchase and
dan penjualan saham oleh Dewan Komisaris dan Direksi Perseroan sale transactions by members of the Board of Commissioners and
mengacu pada POJK No. 11/POJK.04/2017 tentang Laporan Board of Directors refers to the provisions of Financial Services
Kepemilikan atau Setiap Perubahan Kepemilikan Saham Perusahaan Authority Regulation (POJK) No. 11/POJK.04/2017 on the Reporting
Terbuka yang telah disesuaikan berdasarkan POJK No. 4 Tahun 2024 of Share Ownership or Any Changes in Share Ownership of Public
tentang Laporan Kepemilikan atau Setiap Perubahan Kepemilikan Companies, as amended by POJK No. 4 of 2024 concerning the
Saham Perusahaan Terbuka dan Aktivitas Menjaminkan Saham Reporting of Share Ownership or Any Changes in Share Ownership
Perusahaan Terbuka, maka setiap anggota Dewan Komisaris dan of Public Companies and the Pledging of Public Company Shares.
Direksi diwajibkan untuk menyampaikan informasi kepada Perseroan In accordance with this regulation, each member of the Board of
mengenai kepemilikan dan setiap perubahan kepemilikannya atas Commissioners and Board of Directors is required to report to the
saham Bank paling lambat 3 (tiga) hari kerja setelah terjadinya Company any ownership or changes in ownership of the Company’s
transaksi. Kemudian, Perseroan wajib menyampaikan laporan kepada shares no later than 3 (three) working days after the transaction
OJK atas transaksi tersebut selambat-lambatnya 10 (sepuluh) hari occurs. Subsequently, the Company must submit a report to the
sejak terjadi transaksi. Financial Services Authority (OJK) regarding the transaction no
later than 10 (ten) days from the date of the transaction.
PELAKSANAAN IMPLEMENTATION
Perseroan telah melaksanakan kebijakan terkait pengungkapan The Company has implemented a policy regarding the disclosure of
informasi kepemilikan saham Direksi dan Dewan Komisaris dengan share ownership by members of the Board of Directors and Board
melaporkan laporan kepemilikan saham Perseroan setiap bulan ke of Commissioners by submitting monthly reports on the Company’s
regulator dan mengunggahnya di website IDX. Selain itu, Informasi share ownership to the regulator and publishing this information
mengenai kepemilikan saham Direksi dan Dewan Komisaris juga telah on the IDX website. In addition, Information regarding the share
diungkapkan dalam Komposisi Pemegang Saham Dewan Komisaris ownership of the Board of Directors and the Board of Commissioners
dan Direksi pada bab Profil Perusahaan. has also been disclosed in the Composition of the Shareholders
of the Board of Commissioners and the Board of Directors in the
Company Profile chapter.
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Sistem Pelaporan Pelanggaran
Whistleblowing System
Sejak tahun 2022, Perseroan telah membangun sistem pelaporan Since 2022, the Company has built a Whistleblowing System (“WBS”)
pelanggaran atau Whistleblowing System (“WBS”) yang berfungsi which functions as a means to prevent, reveal suspected violations
sebagai sarana untuk mencegah, mengungkapkan dugaan or fraudulent acts that occur in the Company.
pelanggaran atau tindak kecurangan yang terjadi dalam Perusahaan.
Tujuan dari penerapan sistem ini meliputi: The purpose of implementing this system is as follows:
1. Menjadi pedoman dalam menangani pelaporan pelanggaran 1. As guidelines in handling violation report from stakeholders;
dari pemangku kepentingan;
2. Menyediakan saluran pelaporan untuk masalah yang tidak dapat 2. Provision of reporting channel for matter that cannot be resolved
diselesaikan melalui prosedur normal; through the normal procedure;
3. Menjamin mekanisme penyelesaian pelaporan secara efektif 3. Ensuring an effective and timely reporting resolution mechanism;
dan tepat waktu;
4. Menghindari publikasi negatif yang merugikan Perseroan; 4. Avoiding negative publication that harms the Company;
5. Mendukung asas kesetaraan (fairness) dalam hubungan 5. Support the fairness principle in the relation between the
Perseroan dengan mitra usaha dan pemangku kepentingan Company and the business partners and other stakeholders; and
lainnya; serta
6. Mengungkap permasalahan yang tidak sesuai dengan standar 6. Disclosing any issue not in accordance with the ethical standards
etika perusahaan. of the Company
RUANG LINGKUP SISTEM SCOPE OF WHISTLEBLOWING SYSTEM
PELAPORAN PELANGGARAN
Ruang lingkup pelaporan dalam kebijakan sistem pelaporan Scope of reporting in the Company’s whistleblowing system policy
pelanggaran Perseroan mencakup tindakan atau perilaku yang includes any action or behavior that are not in accordance with the
menyimpang dari kebijakan, etika, dan nilai-nilai perusahaan. company’s policies, ethics, and values,. This violation may potentially
Pelanggaran ini berpotensi menimbulkan kerugian material maupun resulting in material and non-material losses, such as:
non-material, meliputi:
1. Korupsi; 1. Corruption;
2. Suap atau gratifikasi; 2. Bribes or gratuities;
3. Pemerasan; 3. Extortion;
4. Pencurian, penggelapan, atau penipuan; 4. Theft, embezzlement, or fraud;
5. Penyalahgunaan jabatan atau kewenangan; serta 5. Abuse of position or authority; and
6. Pelanggaran terhadap peraturan Perseroan. 6. Violation of Company regulation.
PROSEDUR PELAPORAN REPORTING PROCEDURES
Berikut ini adalah cara pelaporan terhadap pelanggaran melalui WBS: The following are the procedures for reporting violations through
WBS:
1. Dalam hal Pelapor adalah Karyawan: 1. In the case where the Reporter is an Employee:
a. Pelapor dapat menyampaikan pengaduan secara langsung a. The reporter may directly submit a complaint regarding
mengenai permasalahan akuntansi dan audit, pelanggaran accounting and audit issues, regulatory violations,
peraturan, dugaan kecurangan dan/atau dugaan korupsi, dan suspected fraud and/or corruption, and breaches of the
pelanggaran kode etik kepada Komite Pengaduan; code of conduct to Grievance Committee;
b. Pelapor harus memberikan informasi yang dapat b. The reporter must provide verifiable information, including
dipertanggungjawabkan meliputi masalah yang diadukan, the issue being reported, the parties involved, the location
pihak yang terlibat, lokasi kejadian, waktu kejadian, kronologi and time of the incident, a chronology of events, evidence,
kejadian, bukti, dan informasi mengenai frekuensi terjadinya and information on the frequency of the issue—such as
masalah seperti apakah kasus ini pernah terjadi sebelumnya whether it has occurred previously.
atau tidak.
2. Dalam hal Pelapor adalah Pihak Ketiga/bukan Karyawan : 2. In the case where the Reporter is a Third Party / Non-Employee:
a. Pelapor dapat menyampaikan pengaduan secara langsung a. The reporter may directly submit a complaint regarding
mengenai permasalahan pelanggaran peraturan, dugaan regulatory violations, suspected fraud and/or suspected
kecurangan dan/atau dugaan tindak pidana ekonomi, dan economic crimes, and violations of code of conduct to
248 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
pelanggaran kode etik kepada Komite Pengaduan sesuai the Grievance Committee through the Company’s contact
dengan kontak Perseroan yang dicantumkan pada website information listed on the Company’s website;
Perseroan;
b. Pelapor harus memberikan informasi yang dapat b. The reporter must provide verifiable information, including
dipertanggungjawabkan meliputi masalah yang diadukan, the issue being reported, the parties involved, the location
pihak yang terlibat, lokasi kejadian, waktu kejadian, kronologi and time of the incident, a chronology of events, evidence,
kejadian, bukti, dan informasi mengenai frekuensi terjadinya and information on the frequency of the issue—such as
masalah seperti apakah kasus ini pernah terjadi sebelumnya whether the case has occurred previously; and
atau tidak; dan
3. Pelapor diwajibkan memberikan identitas diri. 3. The reporter is required to provide their identity.
Media Pelaporan Reporting Media
Email: pengaduan@ssms.co.id
PENANGANAN PENGADUAN HANDLING COMPLAINTS
Pelapor melaporkan pengaduan melalui
saluran WBS yang tersedia.
The reporter submits a complaint through the
available Whistleblowing System (WBS) channels.
Verifikasi dan Analisis
Verification and Analysis
a b c d
Komite Pengaduan akan Meminta data pendukung Memberikan nomor Membuat resume pelaporan
memeriksa kelengkapan tambahan jika diperlukan identifikasi pelaporan dan mengirimkannya ke
data dan validitas laporan Requests additional supporting Requests additional pihak-pihak terkait
The Grievance Committee reviews data if necessary supporting data if necessary. Prepares a report summary and
the completeness of the data and forwards it to the relevant parties
the validity of the report
Tindak Lanjut Pelaporan
Follow-up on the Report
Komite Pengaduan dan pihak terkait pelaporan
melakukan telaah terhadap pelaporan yang masuk
The Grievance Committee and relevant parties review the
submitted report
Jika tidak terbukti Jika terbukti
If unsubstantiated If substantiated
Pihak terkait membentuk tim
investigasi dengan internal audit
The relevant parties form an investigation team
together with Internal Audit
Penyelesaian
Completion
Jika terbukti melakukan pelanggaran
If a violation is proven
Jika tidak terbukti akan diberikan sanksi oleh Perseroan
If not proven Sanctions will be imposed by the Company
Laporan Ditutup
The report is closed
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Pengelola Pengaduan Complaint Handler
Perseroan menugaskan Komite Pengaduan untuk mengelola WBS. The Company tasked Grievance Committee to managing WBS. The
Komite Pengaduan yang dikoordinatori oleh Head of Sustainability Grievance Committee is coordinated by the Head of Sustainability and
dan anggota komite yang terdiri dari Perwakilan Internal Audit dan committee members consisting of Internal Audit Representatives
beberapa perwakilan divisi lainnya yang terkait dengan pelaporan and several other divisional representatives related to incoming
yang masuk. reports.
Perlindungan bagi Pelapor Protection for Whistleblower
Perseroan berkomitmen menjaga kerahasiaan identitas pelapor dan The Company is committed to maintain the confidentiality of the
isi laporan sesuai ketentuan hukum yang berlaku. Perlindungan ini reporter’s identity and the content of the report in line with the
bertujuan memastikan pelapor dan/atau keluarganya terhindar dari applicable provision of laws. This protection aims to ensure the
risiko yang dapat merugikan atau membahayakan keselamatan. reporter and/or the family are protected from any risk that could
harm or endanger safety.
Sosialisasi Sistem Pelaporan Pelanggaran Dissemination of Whistleblowing System
Perseroan secara aktif menyosialisasikan kebijakan WBS kepada The Company actively socialize the WBS policy to all employees and
seluruh karyawan dan pemangku kepentingan untuk meningkatkan stakeholders to improve their understanding regarding the reporting
pemahaman mengenai prosedur pelaporan dan manfaat WBS. procedure and the benefits of the WBS. This socialization aims
Sosialisasi ini bertujuan mendorong partisipasi aktif dalam to encourage active participation in creating a transparent work
menciptakan lingkungan kerja yang transparan dan berintegritas. environment with integrity. The socialization is done through face to
Pelaksanaannya dilakukan melalui pertemuan tatap muka, daring, face and online meeting, as well as with installing stickers, posters,
serta pemasangan stiker, poster, dan spanduk di unit kerja dan and banners in the work units and villages surrounding the Company.
desa sekitar Perseroan.
Sanksi Bagi Pelanggar Sanction for Violators
Setiap pelanggaran yang terbukti akan dikenakan sanksi sesuai Any proven violation will be subjected to sanction according to the
dengan ketentuan yang berlaku dan disesuaikan dengan jenis applicable regulation and adjusted to the type of violation conducted.
pelanggaran yang dilakukan.
Jumlah Pengaduan Number of Complaints
Selama tahun 2025, Perseroan tidak menerima laporan terkait During 2025, the Company did not receive any reports regarding
pelanggaran yang diatur dalam sistem pelaporan pelanggaran. violations outlined in the whistleblowing system.
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Tata Kelola Perusahaan
Good Corporate Governance
Kebijakan Anti Korupsi
Anti-Corruption Policy
SSMS memiliki komitmen untuk mencegah praktik korupsi SSMS is committed to preventing corruption practices within the
di lingkungan Perseroan. Komitmen ini dilaksanakan dengan Company. This commitment is implemented through the Anti-
menerapkan kebijakan anti korupsi yang ditandatangani pada 28 Corruption Policy, which was signed on July 28, 2021.
Juli 2021.
Pemangku kepentingan dapat mengakses kebijakan anti korupsi di Stakeholders can access the Anti-Corruption Policy on the Company’s
website Perseroan, https://cms.ssms.co.id/assets/pages-assets/ website: https://cms.ssms.co.id/assets/pages-assets/gcg-doc/
gcg-doc/gcgDoc_Anti_Corruption_Policy_0cQTZjkWJ.pdf. gcgDoc_Anti_Corruption_Policy_0cQTZjkWJ.pdf.
Kebijakan tersebut memuat jenis-jenis tindakan yang dikategorikan The policy outlines the types of actions categorized as corruption
sebagai korupsi serta sanksinya. as well as the appropriate sanctions.
SOSIALISASI KEBIJAKAN ANTI-KORUPSI DISSEMINATION OF ANTI-CORRUPTION POLICY
Perseroan menunjukkan dukungan terhadap gerakan anti-korupsi The Company shows support for anti-corruption movement through
melalui sosialisasi secara tatap muka serta pemasangan poster dan face-to-face socialization and installation of posters or banners
spanduk di setiap unit kerja. Sebagai bentuk komitmen lebih lanjut, in each work unit. As further commitment, the Company has
Perseroan telah mengimplementasikan WBS yang memfasilitasi implemented WBS to facilitate reporting of indication of violation,
pelaporan indikasi pelanggaran, termasuk dugaan tindak pidana including allegation of corruption act.
korupsi.
PELATIHAN ANTI-KORUPSI ANTI-CORRUPTION TRAINING
Pada tahun 2025, Perseroan tidak menyelenggarakan pelatihan anti In 2025, the Company did not conduct formal anti-corruption training;
korupsi secara formal, namun tetap berkomitmen menanamkan however, it remains committed to instilling integrity values and anti-
nilai integritas dan pencegahan korupsi melalui sosialisasi yang corruption awareness through continuous socialization efforts for all
dilakukan secara berkelanjutan kepada seluruh karyawan. Sosialisasi employees. Anti-corruption awareness is regularly delivered through
anti korupsi secara rutin disampaikan melalui kegiatan apel pagi morning briefings at each operational unit, covering key messages
di masing-masing unit kerja, yang mencakup penyampaian pesan on business ethics, integrity, and compliance with the Company’s
terkait etika bisnis, integritas, serta kepatuhan terhadap kebijakan anti-corruption policies. In addition, the Company strengthens
anti korupsi Perseroan. Selain itu, Perseroan juga memperkuat upaya awareness through the installation of anti-corruption banners and
peningkatan kesadaran melalui pemasangan spanduk dan media other communication media across all operational units, as part of
komunikasi lainnya yang memuat pesan anti korupsi di seluruh unit its commitment to fostering a culture of integrity and responsible
kerja, sebagai bagian dari komitmen dalam membangun budaya business practices.
kerja yang menjunjung tinggi integritas dan praktik bisnis yang
bertanggung jawab.
SANKSI APABILA TERINDIKASI SANCTIONS IF INDICATED TO
MELAKUKAN TINDAKAN KORUPSI COMMITTING CORRUPTION ACTS
Perseroan berkomitmen untuk memberikan sanksi tegas bagi setiap The Company is committed to provide strict punishment for any
karyawan yang terbukti melakukan tindakan korupsi. Sanksi tersebut employee proven to commit corruption act. The sanction including:
meliputi:
1. Pemberhentian tidak dengan hormat; serta 1. Dismissal with dishonor; and
2. Proses hukum sesuai dengan peraturan yang berlaku di wilayah 2. Legal process in accordance with the applicable regulations in
Republik Indonesia. the Republic of Indonesia.
Pada tahun 2025, Perseroan tidak menerima laporan terkait dugaan In 2025, the Company received no report related to alleged corruption
tindak korupsi. act.
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Pengendalian Gratifikasi Gratification Control Perseroan telah mengatur pengendalian gratifikasi melalui Kebijakan The Company has established gratification control with the Anti- Anti-Korupsi dan Etika Bisnis yang disahkan pada 28 Juli 2021 dan 1 Corruption and Business Ethics Policy, which respectively was September 2023. Kebijakan ini menjadi pedoman dalam mencegah ratified on July 28, 2021, and September 1, 2023. The policy serves potensi konflik kepentingan, penyalahgunaan kekuasaan, serta as a guideline to prevent potential conflicts of interest, abuse of mendorong penerapan etika usaha dan kerja yang sehat. Meskipun power, and encourage the implementation of sound business and belum memiliki kebijakan khusus terkait gratifikasi, Perseroan work ethics. Although it does not have a specific policy yet related to berkomitmen untuk mengendalikan setiap bentuk pemberian yang gratification, the Company is committed to control any form of giving berpotensi menimbulkan benturan kepentingan, sebagai bagian dari that may cause conflicts of interest, as part of the implementation penerapan prinsip GCG. of GCG principles. PENGELOLAAN GRATIFIKASI GRATIFICATION MANAGEMENT Pengelolaan gratifikasi di Perseroan berada di bawah tanggung jawab Gratification management in the Company is under the responsibility Unit Audit Internal. Unit ini bertugas menelaah dan menginvestigasi of Internal Audit Unit. This unit is in charge to review and investigate setiap laporan gratifikasi yang diterima, kemudian menyampaikan all incoming gratification report, and submit the results to the hasilnya kepada Direksi dan pihak berwenang. Selain itu, Unit Audit Board of Directors and the authorities. In addition, the Internal Internal secara rutin memberikan laporan perkembangan dan Audit Unit regularly submits progress reports and evaluation of evaluasi implementasi Program Pengendalian Gratifikasi kepada the implementation of Gratification Control Program to the Board Direksi setiap bulan untuk memastikan kepatuhan dan efektivitas of Directors every month to ensure compliance and effectiveness program di seluruh lingkungan perusahaan. of the program throughout the company environment. ETIKA TERKAIT GRATIFIKASI ETHICS RELATED TO GRATIFICATION Seluruh karyawan wajib mematuhi kebijakan etika bisnis yang telah All employees are required to comply with the established business ditentukan, sebagaimana diuraikan sebagai berikut. ethics, as outlined below. 1. Kebijakan 1. Policy Perseroan akan menegakkan semua hukum domestik dan The Company will enforce all domestic and international laws, Internasional serta peraturan yang relevan dengan kegiatan as well as the relevant regulations to the operational activities, operasi, termasuk Undang-Undang No. 20 Tahun 2001 tentang including Law No. 20 of 2001 concerning the Amendments to Law Perubahan atas Undang-Undang No. 31 Tahun 1999 tentang No. 31 of 1999 concerning the Eradication of Corruption Crimes. Pemberantasan Tindak Pidana Korupsi. 2. Transparansi 2. Transparency Perseroan memberikan semua informasi yang bersifat publik The Company provides all information of public nature to the kepada pemegang saham dan pemangku kepentingan terkait shareholders and other relevant stakeholders that the Board lainnya yang dianggap perlu oleh Direksi sehingga memungkinkan of Directors deems necessary to allow an objective decision pengambilan keputusan dilakukan secara objektif. making. 3. Pencatatan 3. Recording Semua transaksi keuangan, dokumentasi pendukung bisnis All financial transactions, business supporting documentation untuk pembayaran akan didokumentasikan dan disimpan sesuai for payments will be documented and stored in accordance with dengan ketentuan yang berlaku. applicable regulations. 4. Tidak Ada Sumbangan Politik 4. No Political Donations Perseroan tidak akan memberikan sumbangan kepada partai The Company will not provide donations to political parties or politik atau untuk alasan politik. for political reasons. 5. Tidak Ada Suap 5. No Bribes Memberi atau menerima suap adalah hal yang tidak dapat Giving or receiving bribes is unacceptable. A bribe is a gift or diterima. Suap adalah hadiah atau bujukan dalam bentuk apa inducement in any form offered, promised or provided with the pun yang ditawarkan, dijanjikan atau disediakan dengan tujuan aim of obtaining commercial, contractual, regulatory or personal untuk memperoleh keuntungan komersial, Kontrak, peraturan advantage. This includes money, goods, food, entertainment atau pribadi. Hal ini termasuk pada uang, barang, makanan, and other enjoyments. hiburan dan kenikmatan lainnya. 252 Laporan Tahunan 2025 Annual Report
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Tata Kelola Perusahaan
Good Corporate Governance
6. Tidak Ada Uang Pelicin 6. No Kickbacks
Perseroan secara aktif bekerja untuk menghindari pembayaran The Company actively works to avoid the unauthorized payment
atau penerimaan tidak resmi biaya fasilitasi atau suap. or receipt of facilitation fees or bribes. Unofficial payments made
Pembayaran tidak resmi yang dibuat untuk mengamankan atau to secure or speed up processes related to the government or
mempercepat proses yang berhubungan dengan pemerintah government officials. Bribes are usually payments in exchange
atau pejabat pemerintah. Suap biasanya pembayaran imbalan for favoring a business, such as selecting a particular provider
untuk mendukung bisnis, seperti memilih penyedia tertentu or contractor.
atau kontraktor.
7. Hadiah 7. Gifts
Hadiah hanya dapat diberikan kepada mitra bisnis atau pihak Gifts can only be given to business partners or other parties with
lain dengan persetujuan terlebih dahulu dari Direksi. Sifat dan prior approval from the Board of Directors. The nature and value
nilai dari hadiah yang diterima harus dilaporkan kepada Direksi, of the gifts received must be reported to the Board of Directors,
didokumentasikan dan disimpan oleh Perseroan. documented and stored by the Company.
8. Bisnis Personal 8. Personal Business
Direksi dan karyawan Perseroan dilarang menggunakan fasilitas The Company’s Board of Directors and employees are prohibited
perusahaan atau jam kerja perusahaan untuk melakukan bisnis from using company facilities or company working hours to
pribadi dan terlibat dalam kegiatan usaha tersebut. conduct personal business and engage in such business
activities.
9. Benturan Kepentingan 9. Conflicts of Interest
Direksi dan karyawan dilarang memiliki perkebunan sawit dalam The Board of Directors and employees are prohibited from
radius 100 km untuk menghindari benturan kepentingan dan owning palm oil plantations within a radius of 100 km to avoid
pengelolaan kebun perusahaan lebih profesional. conflicts of interest and more professional management of the
company’s plantations.
LAPORAN PENGENDALIAN 2025 GRATIFICATION CONTROL REPORT
GRATIFIKASI TAHUN 2025
Larangan penerimaan gratifikasi di Perseroan secara tegas The prohibition of gratification acceptance at the Company has
diumumkan melalui situs web resmi perusahaan. Hal ini memastikan been strictly announced through the company’s official website. This
bahwa setiap individu yang mengetahui adanya praktik pemberian ensures that every individual who is aware of the practice of giving
atau penerimaan hadiah dan gratifikasi oleh karyawan, baik atas or receiving of gifts and gratuities by employees, both on behalf of
nama pribadi maupun perusahaan, dapat segera melaporkannya individual or the company, can immediately report it through WBS.
melalui WBS. Sepanjang tahun 2025, Perseroan tidak menerima Throughout 2024, Throughout 2025, the Company did not receive
adanya laporan terkait gratifikasi yang terjadi di lingkungan kerja. any reports of gratuities occurring in the workplace.
BUDAYA ANTI GRATIFIKASI ANTI-GRATIFICATION CULTURE
Perseroan menerapkan budaya anti-gratifikasi kepada seluruh The Company instills the anti-gratification culture to all employees
karyawan melalui berbagai cara, seperti: in various ways, such as:
1. Pada program pengenalan untuk karyawan baru; 1. On the induction program for new employees;
2. Pemasangan poster, brosur dan leaflet yang dipasang di sekitar 2. Installation of posters, brochures, and leaflets around the
wilayah operasional Perusahaan; serta Company’s operational areas; and
3. Penyebaran informasi mengenai layanan keluhan yang dipasang 3. Dissemination of information regarding grievance services in all
di seluruh tempat strategis, situs web, dan di slip gaji karyawan. strategic places, websites, and on employee pay slips.
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Pengadaan Barang dan Jasa
Procurement of Goods and Services
Pengadaan barang/jasa adalah proses memperoleh barang atau Procurement of goods and services is the process to acquire goods
jasa melalui metode tertentu guna mencapai kesepakatan terkait or services through specific methods to reach agreements on the
spesifikasi, harga, dan waktu. Perseroan mengelola rantai pasokan specification, price, and delivery time. The Company manages its
melalui kebijakan pengadaan yang menitikberatkan kualitas, supply chain through procurement policy that focus on quality,
ketepatan waktu, dan efisiensi proses sesuai dengan peraturan timeliness, and process efficiency in accordance with the applicable
yang berlaku. regulations.
Kebijakan ini didasarkan pada prinsip transparansi, akuntabilitas, This policy is based on the principles of transparency, accountability,
independensi, serta menghindari konflik kepentingan. Departemen independence, as well as and avoiding conflicts of interest. The
Pengadaan dan Logistik bertanggung jawab atas pelaksanaan Procurement and Logistics Department is in charge for procurement,
pengadaan, baik melalui penunjukan langsung maupun tender oleh either through direct appointment or tender carried out by the tender
komite tender, sesuai dengan SOP-PBJ.GN-001. committee, in accordance with SOP-PBJ.GN-001.
Seleksi ketat diterapkan dalam proses penunjukan pemasok guna Strict selection is applied in the supplier appointment process to
memastikan kualitas produk, ketepatan waktu pengiriman, harga ensure product quality, timely delivery, competitive pricing, and
yang kompetitif, dan kepatuhan terhadap kebijakan keberlanjutan. compliance to the sustainability policies. Suppliers are required
Pemasok diwajibkan memenuhi prinsip berikut. to meet the following principles.
1. Panduan Hak Asasi Manusia dan Bisnis (UNGP). 1. Guiding Principles on Human Rights and Business (UNGP).
2. Standar Lingkungan serta Kesehatan dan Keselamatan Kerja 2. Environmental and Occupational Health and Safety Standards
(K3). (OHS).
Ketentuan ini dicantumkan dalam kontrak kerja sama sebagai bagian These provisions are included in the work contract as part of the
dari kepatuhan terhadap regulasi dan komitmen keberlanjutan compliance with the regulations and Company’s sustainability
Perseroan. commitment.
TATA CARA ATAU PROSEDUR PROCEDURES FOR PROCUREMENT
PENGADAAN BARANG DAN JASA OF GOODS AND SERVICES
Prosedur pengadaan barang dan jasa yang dilakukan Perseroan, The procedures for procurement of goods and services done by the
diuraikan sebagai berikut. Company, is outlined as follows.
1. Proses Penerimaan Form Permintaan Pengadaan Barang atau 1. Receipt of Request Form for Procurement of Goods or Services
Jasa (FPPBJ). (FPPBJ).
2. Verifikasi dan analisa FPPBJ. 2. FPPBJ verification and analysis.
3. Memilih model pengadaan barang atau jasa yang diminta. 3. Select model of procurement of goods or services requested.
4. Pemilihan Penyedia barang atau jasa. 4. Selection of goods or services providers.
5. Memilih penyedia barang atau jasa dari Daftar Rekanan Terseleksi 5. Select goods or service providers from the Selected Partner
(DRT) atau memilih penyedia di luar daftar rekanan apabila barang List (DRT) or choosing providers outside the partner list if the
atau jasa yang diminta tidak tersedia; goods or services requested are not available.
6. Permintaan harga dan pembuatan surat permintaan penawaran 6. Request for price and preparation of letter of request for price
harga. quote.
7. Proses persetujuan pengadaan barang atau jasa. 7. Approval for the procurement of goods or services.
8. Pemesanan pembelian barang atau jasa. 8. Purchase orders for goods or services
9. Memonitoring status purchase order atau work order. 9. Monitoring the status of purchase order or work order.
10. Menerima dan memeriksa bukti penerimaan barang atau jasa. 10. Receiving and examining proof of receipt of goods or services.
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Tata Kelola Perusahaan
Good Corporate Governance
Pencegahan Transaksi Orang Dalam
Prevention of Insider Trading
Perseroan memiliki kebijakan yang melarang Direksi, Komisaris, dan The Company has a policy prohibiting the Board of Directors, Board
karyawan untuk menggunakan informasi material non-publik untuk of Commissioners, and employees from using non-public material
kepentingan pribadi, sebagaimana diatur dalam Pedoman Tata Kelola information for personal interest, as stipulated in the Corporate
Perusahaan. Informasi ini mencakup data keuangan, aksi korporasi, Governance Guidelines. This information includes financial data,
atau informasi strategis yang belum diungkapkan ke publik. Kebijakan corporate actions, or strategic information that has not been
ini bertujuan untuk menjaga integritas pasar dan memastikan bahwa disclosed to the public. This policy aims to maintain market integrity
tidak ada pihak yang mendapatkan keuntungan tidak wajar melalui and ensure no party has unfair advantage via insider trading. The
insider trading. Perseroan juga menerapkan periode blackout, di Company also implements a blackout period, where internal
mana pihak internal dilarang melakukan transaksi saham dalam parties are prohibited from conducting stock transactions for a
periode tertentu sebelum laporan keuangan atau aksi korporasi certain period prior to the announcement of financial statements
diumumkan kepada publik. Selain itu, transaksi pihak internal dengan or corporate actions to the public. Also, any transactions between
pihak eksternal harus memenuhi persyaratan transparansi dan the internal parties and external parties must meet transparency
kepatuhan terhadap regulasi yang berlaku. requirements and compliance with the applicable regulations.
Perlakuan Adil dan Setara Terhadap Pemegang Saham
Fair and Equal Treatment of Shareholders
Perseroan memberikan perlakuan yang setara dan adil kepada The Company provides equal and fair treatment to all shareholders,
seluruh pemegang saham, tanpa memandang jumlah kepemilikan regardless of the number of shares owned or their background in
saham maupun latar belakangnya dalam memberikan informasi providing the Company’s information.
mengenai Perusahaan.
Prinsip ini dijalankan melalui penyampaian informasi yang This principle is implemented through the delivery of transparent,
transparan, akurat, dan tepat waktu, serta pemberian hak-hak accurate, and timely information, as well as the fulfillment of
pemegang saham sesuai dengan ketentuan perundang-undangan shareholders’ rights in accordance with applicable laws and
yang berlaku. Setiap pemegang saham memiliki hak yang sama regulations. Each shareholder has the same right to obtain material
untuk memperoleh informasi material mengenai kondisi dan kinerja information regarding the Company’s condition and performance,
Perseroan, menghadiri dan menyampaikan pendapat dalam RUPS, to attend and express opinions at the GMS, and to receive dividends
serta menerima dividen sesuai dengan keputusan RUPS. in accordance with GMS resolutions.
Perseroan juga menyediakan saluran komunikasi dan akses informasi The Company also provides open communication channels and
yang terbuka guna memastikan partisipasi dan perlindungan hak- access to information to ensure proportional participation and
hak pemegang saham secara proporsional. protection of shareholders’ rights.
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Akses Informasi dan Data Perusahaan
Access to Company’s Information and Data
Perseroan memastikan pengelolaan dan akses informasi serta data The Company ensures the management and access of company’s
perusahaan dilakukan secara transparan dan aman. Informasi terkait information and data is carried out transparently and securely.
profil perusahaan, produk dan jasa, laporan keuangan, dan aktivitas Information related to company profile, products and services,
korporasi dapat diakses oleh pemangku kepentingan melalui situs financial statements, and corporate action are accessible by the
web resmi di https://ssms.co.id/. Selain itu, informasi tambahan stakeholders via official website https://www.pakuwonjati.com.
juga dapat diperoleh dengan menghubungi kantor pusat Perseroan Additional information can also be obtained by contacting the
di alamat berikut. Company’s head office directly at the following address.
Kantor Pusat Kantor Perwakilan Jakarta
Head Office Jakarta Representative Office
Jl. H. Udan Said No. 47 Pangkalan Bun Equity Tower Lt. 43 Suite C-D
Kalimantan Tengah 74113 Jl. Jend. Sudirman Kav. 52-53 SCBD Lot 9
T : (+62-532) 21297 Jakarta 12190, Indonesia
F : (+62-532) 21396 T : (+62-21) 2903 5401
W : www.ssms.co.id F : (+62-21) 2903 5405
E : corporate@ssms.co.id E : corporate@ssms.co.id
Marketing and Product Information
e. commercial@ssms.co.id
KORESPONDENSI DAN LAPORAN BERKALA CORRESPONDENCE AND PERIODIC REPORTS
Perseroan menyusun dan melaporkan informasi keuangan dan non- The Company prepares and reports financial and nonfinancial
keuangan secara transparan kepada Pemegang Saham, pemangku information transparently to the Shareholders, stakeholders, and
kepentingan, dan lembaga terkait sesuai ketentuan Transparansi related institutions in line with the provisions of Transparency
Kondisi Keuangan. Laporan ini disampaikan tepat waktu, akurat, of Financial Conditions. These reports are submitted in timely,
dan lengkap, mencakup: accurate, and complete manner, including:
1. Laporan Tahunan; 1. Annual Report;
2. Laporan Keuangan Triwulanan; 2. Quarterly Financial Statements;
3. Laporan bulanan administrasi Pemegang Saham; 3. Monthly administration report of Company’s shareholders;
4. Laporan rencana RUPS; 4. Report of GMS plan;
5. Laporan Penggunaan Dana Hasil Penawaran Umum; 5. Report on the Use of Public Offering Proceeds;
6. Laporan kepemilikan saham Direksi dan Komisaris; 6. Report on the share ownership of the Board of Directors and
Board of Commissioners;
7. Penjelasan dan klarifikasi atas pemberitaan di media massa 7. Explanation and clarification of news coverage in the mass
kepada Bursa Efek Indonesia dan Otoritas Jasa Keuangan; serta media to the Indonesia Stock Exchange and Financial Services
Authority; and
8. Keterbukaan informasi corporate action dan public expose. 8. Information disclosure of corporate action and public expose.
Perseroan juga rutin berkorespondensi dan melaporkan kepada The Company also regularly corresponding and reporting to the
Bursa Efek Indonesia dan Otoritas Jasa Keuangan sebagai wujud Indonesia Stock Exchange and Financial Services Authority as a
komitmen terhadap transparansi dan keterbukaan informasi bagi form of commitment to transparency and information disclosure
publik dan pemangku kepentingan. to the public and stakeholders.
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Tata Kelola Perusahaan
Good Corporate Governance
Pernyataan dan Praktik Bad Corporate Governance
Statements and Practices of Bad Corporate Governance
Praktik bad corporate governance terjadi ketika perusahaan gagal The bad corporate governance practices occur when a company
menerapkan prinsip transparansi, akuntabilitas, dan integritas. Hal fails to implement the principles of transparency, accountability,
ini dapat mencakup kurangnya pengawasan, konflik kepentingan, and integrity. This can include lack of oversight, conflicts of interest,
manipulasi laporan keuangan, dan pengabaian hak pemangku manipulation of financial statements, and neglect of stakeholder
kepentingan. Praktik semacam ini merusak reputasi, mengurangi rights. Such practices damage reputation, reduce investor
kepercayaan investor, dan berpotensi menimbulkan kerugian confidence, and have the potential to cause financial and legal
finansial serta hukum. Untuk itu, Perseroan perlu berkomitmen losses. Therefore, the Company needs to commit to GCG principles
pada prinsip-prinsip GCG agar operasional tetap berkelanjutan so that operations remain sustainable and reliable. This commitment
dan terpercaya. Komitmen tersebut diimplementasikan melalui is implemented through the following description.
uraian berikut.
Uraian Praktik
Description Practice
Adanya laporan sebagai perusahaan yang Hingga akhir tahun 2025, Perseroan tidak menerima laporan terkait pencemaran lingkungan yang dilakukan
mencemari lingkungan. oleh Perseroan dan Entitas Anak.
Reported as a company involved in Until end of 2025, the Company has not received any report related to environmental pollution caused by the
environmental pollution. Company and its Subsidiaries.
Perkara penting yang sedang dihadapi oleh Hingga akhir 2025, tidak terdapat perkara penting yang sedang dihadapi oleh Perseroan anggota Dewan Komisaris,
perusahaan, anggota Dewan Komisaris, dan/ dan/atau Direksi sebagaimana diungkapkan dalam pembahasan Perkara Penting dan Sanksi Administratif.
atau Direksi yang sedang menjabat tidak Until the end of 2025, there was no important case being faced by the Company, members of the Board of
diungkapkan dalam Laporan Tahunan. Commissioners, and/or Board of Directors as disclosed in the Important Case and Administrative Sanctions
Important case being faced by the sections.
company, serving members of the Board of
Commissioners, and/or Board of Directors is
not disclosed in the Annual Report.
Ketidakpatuhan dalam pemenuhan kewajiban Sebagai bentuk kepatuhan terhadap peraturan perpajakan, Perseroan telah memenuhi kewajiban pajaknya
perpajakan. dengan melakukan pembayaran pajak sesuai ketentuan yang berlaku. Informasi mengenai pembayaran pajak
Non-compliance of tax obligations. tahun 2025 telah diungkapkan dalam Laporan Keuangan Konsolidasian Perseroan.
As a form of compliance with the tax regulations, the Company has fulfilled its tax obligations by paying the
tax in line with the applicable provisions. Information on the tax payments for 2024 has been disclosed in the
Company’s Consolidated Financial Statements.
Ketidaksesuaian penyajian Laporan Tahunan Penyusunan Laporan Tahunan dan Laporan Keuangan Perseroan disesuaikan dengan peraturan yang berlaku.
dan Laporan Keuangan dengan peraturan yang Laporan Tahunan memuat Laporan Manajemen mengenai tugas, tantangan, dan capaian sepanjang tahun 2025,
berlaku dan Standar Akuntansi Keuangan. berdasarkan Peraturan Otoritas Jasa Keuangan No. 29/POJK.04/2016. Sementara itu, Laporan Keuangan telah
Discrepancy in the presentation of Annual disusun sesuai dengan peraturan dan Standar Akuntansi Keuangan dan telah diaudit serta disahkan oleh KAP
Report and Financial Statements in line Ernst & Young Indonesia, Purwanto Susanti dan Surja untuk periode 2025.
with applicable regulations and Financial The preparation of the Company's Annual Report and Financial Statements are following the applicable regulations.
Accounting Standards. The Annual Report includes the Management Report on the duties, challenges, and achievements throughout
2024, based on the Financial Services Authority Regulation No. 29/POJK.04/2016. Meanwhile, the Financial
Statements have been prepared in line with applicable regulations and Financial Accounting Standards and
have been audited by KAP Ernst & Young Indonesia, Purwanto Susanti & Surja for the 2025 period.
Kasus terkait buruh dan karyawan. Sepanjang tahun 2025, tidak terdapat kasus terkait buruh dan karyawan di lingkungan Perseroan dan Entitas Anak.
Cases related to labor and employees. Throughout 2025, there was no case related to labor and employees within the Company and its Subsidiaries.
Tidak terdapat pengungkapan segmen operasi. Informasi terkait segmen operasi Perseroan telah diungkapkan pada Bab Analisis dan Pembahasan Manajemen
No disclosure of operational segments. Atas Kinerja Perusahaan dalam Laporan Tahunan ini.
Information regarding Company’s operational segments has been disclosed in the Management Discussion and
Analysis of Company Performance section in this Annual Report.
Terdapat ketidaksesuaian antara Laporan Perseroan secara rutin melakukan pengecekan terhadap kesesuaian data Laporan Tahunan antara versi
Tahunan hardcopy dengan Laporan Tahunan hardcopy dan softcopy.
softcopy. The Company regularly checks the data consistency between the hardcopy and softcopy version of the Annual
Discrepancies between the hardcopy and Report.
softcopy of the Annual Report.
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Pengungkapan Pedoman Tata Kelola Perusahaan Terbuka
Disclosure Of Corporate Governance Guidelines For Public Companies
Berdasarkan POJK No. 21/POJK.04/2015 tentang Penerapan In accordance with Financial Services Authority Regulation
Pedoman Tata Kelola Perusahaan Terbuka dan SEOJK No. 32/ (POJK) No. 21/POJK.04/2015 on the Implementation of Corporate
SEOJK.04/2015 terkait Pedoman Tata Kelola Perusahaan Terbuka, Governance Guidelines for Public Companies and Circular Letter of
penerapan praktik Tata kelola Perusahaan Yang Baik yang dijalankan the Financial Services Authority (SEOJK) No. 32/SEOJK.04/2015
oleh Perusahaan dilakukan melalui pendekatan comply atau explain. on Corporate Governance Guidelines for Public Companies, the
implementation of Good Corporate Governance (GCG) practices by
the Company is carried out through a “comply or explain” approach.
Perusahaan mengungkapkan informasi sehubungan dengan The Company discloses information regarding the recommendations
rekomendasi yang telah dilaksanakan Perusahaan atau memberikan it has implemented or provides explanations in cases where such
penjelasan jika belum atau tidak melaksanakan rekomendasi recommendations have not yet been or are not implemented.
tersebut.
Pemenuhan Rekomendasi Pedoman Tata Kelola Perusahaan Terbuka
Fulfillment of Recommendations for Public Company Governance Guidelines
REKOMENDASI IMPLEMENTASI DI PERSEROAN
RECOMMENDATIONS IMPLEMENTATION AT THE COMPANY
A HUBUNGAN PERUSAHAAN TERBUKA DENGAN PEMEGANG SAHAM DALAM MENJAMIN HAK-HAK PEMEGANG SAHAM
RELATIONSHIP OF PUBLIC COMPANY WITH THE SHAREHOLDERS IN ENSURING THE SHAREHOLDERS’ RIGHTS
Prinsip 1 / Principle 1
Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS)
Improving the Value of General Meeting of Shareholders (GMS) Convention
1.1 Perusahaan Terbuka memiliki cara atau prosedur teknis pengumpulan suara (voting) baik Terpenuhi
secara terbuka maupun tertutup yang mengedepankan independensi, dan kepentingan Comply
pemegang saham.
Public company has technical procedures for opened or closed voting that promote
independency and shareholders’ interests.
1.2 Seluruh anggota Direksi dan anggota Dewan Komisaris Perusahaan Terbuka hadir Terpenuhi
dalam RUPS Tahunan. Comply
All Members of the Directors and Board of Commissioners are present at Annual GMS.
1.3 Ringkasan risalah RUPS tersedia dalam Situs Web Perusahaan Terbuka paling sedikit Terpenuhi
selama 1 (satu) tahun. Comply
Summary of GMS Minutes is available on public company’s Website by no less than 1
(one) year.
Prinsip 2 / Principle 2
Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor
Improving Communication Quality of Public Company with Shareholders or Investors
2.1 Perusahaan Terbuka memiliki suatu kebijakan komunikasi dengan pemegang saham Tidak Terpenuhi. Perseroan belum memiliki kebijakan khusus
atau Investor. terkait komunikasi dengan pemegang saham atau Investor.
Public company has a communication policy with shareholders or investors. Meskipun begitu, Perseroan menjunjung tinggi transparansi dan
keterbukaan informasi kepada pemegang saham atau investor.
Perseroan menyediakan informasi mengenai perusahaan di
situs web yang dapat diakses kapan saja dan di mana saja
oleh pemegang saham atau investor. Perseroan juga rutin
mengadakan public expose dan kegiatan komunikasi lainnya
kepada pemegang saham atau investor dan masyarakat.
Not Comply, The Company has not yet established a specific
policy regarding communication with shareholders or investors.
Nevertheless, the Company upholds a strong commitment to
transparency and information disclosure to shareholders and
investors. The Company provides corporate information on its
website, which can be accessed by shareholders or investors
anytime and anywhere. The Company also regularly conducts
public exposes and other communication activities with
shareholders, investors, and the public.
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Tata Kelola Perusahaan
Good Corporate Governance
Pemenuhan Rekomendasi Pedoman Tata Kelola Perusahaan Terbuka
Fulfillment of Recommendations for Public Company Governance Guidelines
REKOMENDASI IMPLEMENTASI DI PERSEROAN
RECOMMENDATIONS IMPLEMENTATION AT THE COMPANY
2.2 Perusahaan Terbuka mengungkapkan kebijakan komunikasi Perusahaan Terbuka Tidak Terpenuhi. Perseroan belum memiliki kebijakan khusus
dengan pemegang saham atau investor dalam Situs Web. terkait komunikasi dengan pemegang saham atau Investor.
Public company discloses its communication policy with shareholders or investors Meskipun begitu, Perseroan menjunjung tinggi transparansi dan
in Website. keterbukaan informasi kepada pemegang saham atau investor.
Perseroan menyediakan informasi mengenai perusahaan di
situs web yang dapat diakses kapan saja dan di mana saja oleh
pemegang saham atau investor.
Not Comply. The Company has not yet established a specific
policy regarding communication with shareholders or investors.
Nevertheless, the Company upholds a strong commitment to
transparency and information disclosure to shareholders and
investors. The Company provides corporate information on its
website, which can be accessed by shareholders or investors
anytime and anywhere.
B HUBUNGAN PERUSAHAAN TERBUKA DENGAN PEMEGANG SAHAM DALAM MENJAMIN HAK-HAK PEMEGANG SAHAM
RELATIONSHIP OF PUBLIC COMPANY WITH THE SHAREHOLDERS IN ENSURING THE SHAREHOLDERS’ RIGHTS
Prinsip 3 / Principle 3
Memperkuat Keanggotaan dan Komposisi Dewan Komisaris
Strengthening the Membership and Composition of Board of Commissioners
3.1 Penentuan jumlah anggota Dewan Komisaris mempertimbangkan kondisi Perusahaan Terpenuhi
Terbuka. Comply
Determination of number of Board of Commissioners’ members shall consider the
conditions of Public Company.
3.2 Penentuan komposisi anggota Dewan Komisaris memperhatikan keberagaman keahlian, Terpenuhi
pengetahuan, dan pengalaman yang dibutuhkan. Comply
Determination of Composition of Board of Commissioners’ members considers the
variety of expertise, knowledge, and experiences required.
Prinsip 4 / Principle 4
Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
Improving the Quality of Job and Responsibility Performance of Board of Commissioners
4.1 Dewan Komisaris mempunyai kebijakan penilaian sendiri (self-assessment) untuk
menilai kinerja Dewan Komisaris. Terpenuhi
Board of Commissioners has self assessment policy to assess the performance of Comply
Board of Commissioners.
4.2 Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Dewan Komisaris, Terpenuhi
diungkap melalui Laporan Tahunan Perusahaan Terbuka. Comply
Self Assessment policy to assess the performance of Board of Commissioners is
disclosed in Annual Report of Public Company.
4.3 Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota Dewan Terpenuhi
Komisaris apabila terlibat dalam kejahatan keuangan. Comply
Board of Commissioners has a policy with respect to the resignation of the member of
the Board of Commissioners if such member is involved in financial crime.
4.4 Dewan Komisaris atau Komite yang menjalankan fungsi Nominasi dan Remunerasi Terpenuhi
menyusun kebijakan suksesi dalam proses Nominasi anggota Direksi. Comply
Board of Commissioners or Committee that conduct the Nomination and Remuneration
functions arrange succession policy in nomination process of members of Board of
Directors.
C. FUNGSI DAN PERAN DIREKSI
BOARD OF DIRECTORS’ FUNCTIONS AND ROLES
5. Prinsip 5 / Principle 5
Memperkuat Keanggotaan dan Komposisi Direksi
Strengthening the Membership and Composition of the Board of Directors
5.1 Penentuan jumlah anggota Direksi mempertimbangkan kondisi Perusahaan Terbuka Terpenuhi
serta efektifitas dalam pengambilan keputusan. Comply
Determination of number of Board of Directors’ members considers the condition of
public company and the effectiveness of decision-making.
PT Sawit Sumbermas Sarana Tbk 259
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Pemenuhan Rekomendasi Pedoman Tata Kelola Perusahaan Terbuka
Fulfillment of Recommendations for Public Company Governance Guidelines
REKOMENDASI IMPLEMENTASI DI PERSEROAN
RECOMMENDATIONS IMPLEMENTATION AT THE COMPANY
5.2 Penentuan komposisi anggota Direksi memperhatikan, keberagaman keahlian, Terpenuhi
pengetahuan, dan pengalaman yang dibutuhkan. Comply
Determination of Board of Directors’ members considers the variety of expertise,
knowledge, and experiences required.
5.3 Anggota Direksi yang membawahi bidang akuntansi atau keuangan memiliki keahlian Terpenuhi
dan/atau pengetahuan di bidang akuntansi. Comply
Members of the Board of Directors who are liable for accounting or finance have
accounting expertise and/ or knowledge.
6. Prinsip 6 / Principle 6
Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
Improving the Quality of Job and Responsibility Performance of Board of Directors
6.1 Direksi mempunyai kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Terpenuhi
Direksi. Comply
Board of Directors has self assessment policy to assess performance of Directors.
6.2 Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Direksi diungkap Terpenuhi
melalui Laporan Tahunan Perusahaan Terbuka. Comply
Self-assessment policy to assess the performance of Board of Directors is disclosed
in Annual Report of public company.
6.3 Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi apabila terlibat Terpenuhi
dalam kejahatan keuangan. Comply
Board of Directors has a policy related to resignation of Board of Directors’ members
involved in financial crimes.
D. PARTISIPASI PEMANGKU KEPENTINGAN
PARTICIPATION OF STAKEHOLDERS
7. Prinsip 7 / Principle 7
Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan
Improving corporate governance aspect through participation of stakeholders
7.1 Perusahaan Terbuka memiliki kebijakan untuk mencegah terjadinya insider trading. Terpenuhi
Public Company has a policy to prevent insider trading. Comply
7.2 Perusahaan Terbuka memiliki kebijakan anti korupsi dan anti fraud. Terpenuhi
Public company has anti corruption and anti fraud policy. Comply
7.3 Perusahaan Terbuka memiliki kebijakan tentang seleksi dan peningkatan kemampuan Terpenuhi
pemasok atau vendor. Comply
Public company has a policy concerning selection and capability improvement of
suppliers and vendors.
7.4 Perusahaan Terbuka memiliki kebijakan untuk pemenuhan hak-hak kreditur. Public Terpenuhi
company has a policy concerning the fulfillment of creditors’ rights. Comply
7.5 Perusahaan Terbuka memiliki kebijakan Whistleblowing System. Terpenuhi
Public company has a policy of Whistleblowing System. Comply
7.6 Perusahaan Terbuka memiliki kebijakan pemberian insentif jangka panjang kepada Terpenuhi
Direksi dan Karyawan. Comply
Public company has long-term incentive policy for the Board of Directors and employees.
E. KETERBUKAAN INFORMASI
INFORMATION DISCLOSURE
8. Prinsip 8 / Principle 8
Meningkatkan Pelaksanaan Keterbukaan
Improving the Implementation of Information Disclosure
8.1 Perusahaan Terbuka memanfaatkan penggunaan teknologi informasi secara lebih luas Terpenuhi
selain Situs Web sebagai media keterbukaan informasi. Comply
Public Company takes benefits from application of a broader information technology
other than website as information disclosure media.
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Tata Kelola Perusahaan
Good Corporate Governance
Pemenuhan Rekomendasi Pedoman Tata Kelola Perusahaan Terbuka
Fulfillment of Recommendations for Public Company Governance Guidelines
REKOMENDASI IMPLEMENTASI DI PERSEROAN
RECOMMENDATIONS IMPLEMENTATION AT THE COMPANY
8.2 Laporan Tahunan Perusahaan Terbuka mengungkapkan pemilik manfaat akhir dalam Terpenuhi
kepemilikan saham Perusahaan Terbuka paling sedikit 5% (lima persen), selain Comply
pengungkapan pemilik manfaat akhir dalam kepemilikan dan pengendali.
Annual Report of public company discloses beneficial owner in share ownership of
public company of at least 5% (five percent), other than disclosure of beneficial owner
in share ownership of public company through major controlling shareholders.
PT Sawit Sumbermas Sarana Tbk 261
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Penerapan Aspek dan Prinsip Tata Kelola
Perusahaan Sesuai Ketentuan Pedoman
Umum Governansi Korporat Indonesia
Implementation of Corporate Governance Aspects
and Principles Following the Provisions of Indonesian
General Guidelines for Corporate Governance
Selain Pedoman Tata Kelola Perusahaan Terbuka berdasarkan In addition to Corporate Governance Guidelines for Public Companies
Otoritas Jasa Keuangan, Perseroan juga mematuhi dan from the Financial Services Authority (OJK), the Company also
mengimplementasikan prinsip dan rekomendasi PUGKI 2021, comply and implements the principles and recommendations of
sebagaimana diuraikan berikut. the 2021 General Guidelines for Indonesian Corporate Governance
(PUGKI), as outlined below.
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
I. Peran dan Tanggung Jawab Direksi dan Dewan Komisaris
Roles and Responsibilities of the Board of Directors and the Board of Commissioners
1. Peran dan Tanggung Jawab Direksi
Roles and Responsibilities of the Board of Directors
a. Untuk mencapai penciptaan nilai yang berkelanjutan, Direksi menjalankan Diterapkan Perseroan, melalui Direksi, menerapkan standar etika bisnis
peran kepemimpinannya dan berupaya mencapai hasil governansi, yakni: Applied tinggi yang diwujudkan dalam Kode Etik, dengan menanamkan
• Berdaya saing dan berfokus ke kinerja jangka panjang; nilai-nilai kepedulian, tanggung jawab, dan integritas. Direksi
• Beretika dan bertanggung jawab dalam menjalankan bisnis; berkomitmen menjalankan bisnis yang beretika, bertanggung
• Berkontribusi positif terhadap masyarakat dan lingkungan; serta jawab, serta berkontribusi positif terhadap masyarakat
• Berkemampuan dalam bertahan dan bertumbuh (corporate resilience). dan lingkungan, guna mencapai kinerja berkelanjutan dan
To achieve the creation of sustainable values, the Board of Directors carries mendukung pertumbuhan jangka panjang.
out its leadership roles and strives to achieve governance results, namely: The Company, through the Board of Directors, implements high
• Competitive and focus on long-term performance; business ethics standards as stated in the Code of Conduct,
• Ethical and responsible in carrying out businesses; by instilling values of care, responsibility, and integrity. The
• Positive contribution to the community and the environment; and Board of Directors is committed to carry out business in ethical,
• Able to survive and grow {corporate resilience}. responsible manner, as well as contributing positively to the
community and the environment, to achieve sustainable
performance and support long-term growth.
b. Direksi harus memastikan bahwa misi, visi, tujuan, sasaran, strategi, dan Diterapkan Perseroan memastikan bahwa visi, misi, serta strategi bisnis
rencana tahunan dan jangka menengah korporasi konsisten dengan tujuan Applied jangka pendek dan jangka panjang berjalan selaras melalui
jangka panjang, dengan memanfaatkan inovasi dan teknologi secara efektif. pemanfaatan teknologi dan inovasi secara optimal untuk
The Board of Directors must ensure the corporate’s mission, vision, objectives, mendukung pencapaian target dan pertumbuhan yang
targets, strategies and annual and medium-term plans, are consistent with berkelanjutan.
the long-term objectives, by utilizing innovations and technologies effectively. The Company ensures the vision, mission, as well as short-
term and long-term business strategies are aligned through
optimum utilization of technology and innovation to support
the target achievement and sustainable growth.
c. Direksi memastikan bahwa korporasi menerapkan manajemen risiko dan Diterapkan Direksi memastikan bahwa sistem manajemen risiko dan
sistem pengendalian internal yang tepat dan efektif yang selaras dengan Applied pengendalian internal diterapkan secara tepat dan efektif,
visi, misi, tujuan, sasaran, dan strategi korporasi serta mematuhi peraturan selaras dengan visi, misi, tujuan, sasaran, dan strategi
perundang-undangan dan standar yang berlaku. korporasi, serta sesuai dengan peraturan dan standar yang
The Board of Directors ensures the corporation applies appropriate and berlaku.
effective risk management and internal control system in line with corporate’s The Board of Directors ensures the risk management system
vision, mission, objectives, targets, and strategies as well as complies with and internal control are properly and effectively implemented,
applicable laws and regulations and standards. in line with vision, mission, goals, objectives, and corporate
strategy, as well as in line with applicable regulations and
standards.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
d. Direksi memastikan integritas akuntansi dan sistem pelaporan keuangan Diterapkan Direksi memastikan integritas sistem pelaporan keuangan
korporasi dan pengungkapan yang tepat waktu dan akurat atas semua informasi Applied dan akuntansi korporasi dengan menunjuk auditor eksternal
material mengenai korporasi. yang berkualifikasi dan berpengalaman, serta menjamin
The Board of Directors ensures the corporate’s accounting integrity and pengungkapan semua informasi material secara akurat dan
financial reporting system and timely and accurately disclosure of all material tepat waktu melalui situs web Perseroan.
information regarding the corporation. The Board of Directors ensures the integrity of corporate’s
financial reporting and accounting system by appointing
qualified and experienced external auditors, as well as
guaranteeing accurate and timely disclosure of all material
information through Company’s website.
e. Direksi memastikan pelaporan keberlanjutan telah disusun sebagaimana Diterapkan Direksi memastikan Laporan Keberlanjutan disusun sesuai
mestinya. Applied ketentuan dengan menggunakan standar nasional dan
The Board of Directors ensures sustainable reporting has been prepared internasional, seperti Peraturan Otoritas Jasa Keuangan No. 51/
accordingly. POJK.03/2017 tentang Keuangan Berkelanjutan dan kerangka
Global Reporting Initiative (GRI).
The Board of Directors ensures Sustainability Report is
prepared in line with regulations by using national and
international standards, such the Financial Services Authority
Regulation No. 51/POJK.03/2017 on Sustainable Finance and
Global Reporting Initiative (GRI) framework.
f. Direksi membangun kerangka kerja untuk governansi teknologi informasi Diterapkan Direksi memastikan bahwa kerangka kerja governansi teknologi
korporasi yang selaras dengan kebutuhan dan prioritas bisnis korporasi, Applied informasi (TI) dibangun dan diimplementasikan secara selaras
mendorong peluang dan kinerja bisnis, memperkuat manajemen risiko, serta dengan strategi dan prioritas bisnis Perseroan. Kerangka ini
mendukung tujuan dan strategi korporasi. juga bertujuan untuk mendorong peluang bisnis, meningkatkan
The Board of Directors develops framework for corporate information kinerja, memperkuat manajemen risiko, serta mendukung
technology (IT) governance in line with corporate’s business needs and priorities, pencapaian tujuan jangka panjang Perseroan.
drive business opportunities and performance, strengthen risk management, The Board of Directors ensures the information technology
as well as supporting corporate’s objectives and strategies. (IT) governance framework is developed and implemented
in line with Company’s business strategy and priorities. This
framework also aims to drive business opportunities, enhance
performance, strengthen risk management, and supporting the
achievement of the Company’s long-term goals.
g. Bagi korporasi yang menjalankan kegiatan usaha berdasarkan prinsip Syariah, Not
Direksi perlu memastikan kewenangan dan ketersediaan perangkat pendukung Applicable
yang memadai agar Dewan Pengawas Syariah dapat menjalankan perannya Perseroan tidak menjalankan kegiatan usaha berbasis prinsip
dengan efektif. syariah.
For corporation carrying out business activities based on Sharia principles, The Company is not carrying out business activities based on
the Board of Directors needs to ensure sufficient authorities and availability Sharia principles.
of supporting apparatus to allow the Sharia Supervisory Board to carry out
its roles effectively.
h. Piagam Direksi secara periodik ditinjau. Piagam mencakup antara lain Diterapkan Direksi menjalankan tugas dan tanggung jawabnya sesuai
pembagian peran Direktur secara individual dapat diatur di Piagam Direksi Applied dengan Piagam Direksi yang disahkan pada 10 April 2019.
atau dengan surat keputusan Direksi. Piagam tersebut ditinjau secara berkala agar tetap sesuai
Board of Directors’ Charter is reviewed periodically. The Charter covers, among dengan perkembangan perusahaan dan peraturan yang berlaku.
others, that the division of individual roles of the Director can be stipulated in The Board of Directors carry out its duties and responsibilities
the Board of Directors’ Charter or with the Board of Directors Decree. in line with Board of Directors’ Charter, which was ratified in
April 10, 2019. The Charter is reviewed periodically to ensure it
remains up to date with the development of the company and
applicable regulations.
PT Sawit Sumbermas Sarana Tbk 263
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Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
i. Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi apabila Penjelasan Perseroan belum memiliki kebijakan khusus mengenai
terlibat dalam kejahatan keuangan dan terbukti melakukan kesalahan. Explanation pengunduran diri Direksi jika terdapat keterlibatan dalam
Board of Directors has a policy related to the resignation of member of Board kejahatan keuangan. Meskipun begitu, Perseroan telah memiliki
of Directors if involved in financial crime and proven guilty. kebijakan pengunduran diri Direksi yang tertuang dalam Piagam
Direksi. Perseroan juga telah memiliki Kebijakan Etika Bisnis
yang mengatur etikan insan Perseroan dalam bekerja, termasuk
Direksi dan Dewan Komisaris. Selain itu, Perseroan juga telah
memiliki kebijakan Anti Korupsi yang mengatur penanganan
Perseroan jika ada insan Perseroan yang terlibat dalam korupsi,
termasuk Dewan Komisaris dan Direksi.
The Company does not yet have a specific policy regarding
the resignation of Directors in the event of involvement in
financial crimes. Nevertheless, the Company has established a
Directors’ resignation policy as set out in the Board of Directors
Charter. The Company has also adopted a Business Ethics
Policy governing the conduct of all Company personnel in the
workplace, including the Board of Directors and the Board of
Commissioners. In addition, the Company has implemented an
Anti-Corruption Policy that regulates the Company’s handling
of any personnel involved in corruption, including members
of the Board of Commissioners and the Board of Directors.
2. Penilaian Kinerja - Direksi dan Anggotanya
Performance Assessment - Board of Directors and its Members
a. Direksi mempunyai kebijakan penilaian sendiri (self-assessment) untuk menilai Diterapkan Penilaian kinerja Direksi dilaksanakan secara mandiri (self-
kinerja Direksi. Applied assessment), mengacu pada pencapaian KPI dan target yang
Board of Directors has self-assessment policy to assess the performance of telah disepakati dalam rencana kerja tahunan. Uraian lengkap
Board of Directors. terkait penilaian kinerja Direksi telah diungkapkan dalam
Laporan Tahunan ini. Selain itu, Dewan Komisaris senantiasa
b. Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Direksi melaksanakan evaluasi formal tahunan secara obyektif dan
diungkapkan melalui laporan tahunan perusahaan terbuka. independen untuk menilai efektivitas Direksi dan setiap individu
Self-assessment policy to assess the performance of Board of Directors is Direktur.
disclosed in Annual Report of public company Performance assessment of Board of Directors is carried
c. Dewan Komisaris melakukan evaluasi formal tahunan secara obyektif dan out through self-assessment, referring to achievement of
independen untuk menentukan efektivitas Direksi dan setiap individu Direktur. KPIs and targets agreed in the annual work plan. A detailed
The Board of Commissioners performs annual formal evaluation objectively description of performance assessment of Board of Directors
and independently to assess the effectiveness of the Board of Directors and has been disclosed in this Annual Report. In addition, Board
each individual Director. of Commissioners always performs annual formal evaluation
objectively and independently to assess the effectiveness of
the Board of Directors and each individual Director.
d. Dewan Komisaris dengan pertimbangan Komite Nominasi dan Remunerasi,
bertanggung jawab menentukan kriteria evaluasi kinerja dan menilai kinerja Dewan Komisaris bertanggung jawab penuh dalam menentukan
Direktur Utama dan anggota Direksi lainnya. kriteria evaluasi kinerja dan menilai kinerja Direksi.
The Board of Commissioners, with consideration from Nomination and Board of Commissioners is fully responsible to determine the
Remuneration Committee, is responsible to set out the performance evaluation criteria for performance evaluation and assess the Board pf
criteria and assessing the performance of President Director and other Directors performances.
members of Board of Directors.
3. Peran dan Tanggung Jawab Dewan Komisaris
Roles and Responsibilities of the Board of Commissioners
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
a. Dewan Komisaris mereviu strategi korporasi paling tidak setiap tahun dan Diterapkan Dewan Komisaris dan Direksi secara rutin, paling tidak setiap
menyetujui misi, visi dan strategi korporasi yang dirumuskan oleh Direksi. Applied tahun, meninjau dan menyetujui kesesuaian visi, misi, dan
Dewan Komisaris juga mereviu, memberikan saran dan menyetujui rencana strategi perusahaan dengan memperhatikan kondisi terkini
bisnis dan rencana keuangan jangka panjang dan rencana keuangan jangka serta tantangan bisnis di masa depan. Dewan Komisaris juga
pendek korporasi. Dewan Komisaris memberikan advis dan melakukan memberikan advis, menelaah, dan menyetujui rencana bisnis,
pemantauan kepada Direksi atas pengelolaan implementasinya. Direksi dan rencana keuangan jangka panjang, serta rencana keuangan
Dewan Komisaris terlibat dalam keputusan yang sangat penting bagi korporasi, jangka pendek perusahaan. Selain itu, Dewan Komisaris
diatur dalam anggaran dasar korporasi. memantau implementasi rencana tersebut oleh Direksi. Direksi
The Board of Commissioners reviews the corporate strategies at least annually dan Dewan Komisaris terlibat dalam pengambilan keputusan
and approves the corporate mission, vision, and strategies formulated by Board strategis yang sangat penting bagi perusahaan, sebagaimana
of Directors. The Board of Commissioners also reviews, gives advices, and diatur dalam Anggaran Dasar Perseroan dan dijelaskan dalam
approves corporate’s business plans and long-term financial plans and short- pembahasan rapat Dewan Komisaris dan Direksi di Laporan
term financial plans. The Board of Commissioners gives advices and monitors Tahunan ini.
Board of Directors for its implementation management. The Board of Directors The Board of Commissioners and Board of Directors
and Board of Commissioners are involved in very important decisions for the periodically, at least annually, review and approve alignment
corporation, stipulated in the corporate’s articles of associations. of company’s vision, mission, and strategy by considering
current conditions and future business challenges. The Board
of Commissioners also gives advice, reviews, and approves
company’s business plan, long-term financial plan, and short-
term financial plan. Also, the Board of Commissioners monitors
the implementation of these plans by Board of Directors. The
Board of Directors and Board of Commissioners are involved in
making very important strategic decisions for the company, as
stipulated in Company’s Articles of Association and explained in
meetings of the Board of Commissioners and Board of Directors
in this Annual Report.
b. Jenis keputusan yang memerlukan persetujuan Dewan Komisaris harus Diterapkan Uraian terkait jenis keputusan yang perlu persetujuan Dewan
diungkapkan dalam Laporan Tahunan. Applied Komisaris telah diungkapkan dalam Laporan Tahunan ini.
Types of decisions requiring Board of Commissioners’ approval must be Description of the types of decisions requiring Board of
disclosed in the annual report. Commissioners’ approval are disclosed in this Annual Report.
c. Dengan memperhatikan rekomendasi Komite Nominasi dan Remunerasi, Diterapkan
Dewan Komisaris mengusulkan kepada, dan untuk diputuskan oleh, RUPS Applied
Pengangkatan dan pemberhentian anggota Direksi dan
pengangkatan dan/atau pemberhentian anggota Direksi dan anggota Dewan
Dewan Komisaris ditetapkan melalui RUPS berdasarkan
Komisaris. Dalam mengusulkan hal di atas, Dewan Komisaris memperhatikan
usulan Dewan Komisaris. Pengusulan calon kandidat anggota
keberagaman, unsur non-diskriminatif, dan memberikan kesempatan yang
Dewan Komisaris dan Direksi tetap memperhatikan prinsip
sama tanpa membedakan suku, agama, ras, antar golongan dan jender. Dewan
keberagaman, non-diskriminasi, dan kesempatan yang setara
Komisaris memastikan proses pencalonan dan pemilihan anggota Direksi dan
tanpa membedakan suku, agama, ras, golongan, atau gender.
anggota Dewan Komisaris adalah formal dan transparan.
Proses ini dilakukan secara formal dan transparan.
By considering the recommendations of Nomination and Remuneration
The appointment and dismissal of members of the Board of
Committee, the Board of Commissioners proposes to, and to be decided by
Directors and the Board of Commissioners are established
the GMS, appointment and/or dismissal of members of the Board of Directors
through the GMS based on recommendations from the Board of
and members of the Board of Commissioners. ln proposing the aforementioned,
Commissioners, while consider the principles of diversity, non-
the Board of Commissioners will consider the diversity, non-discriminative
discrimination, and equal opportunities regardless of ethnic,
elements, and will give same opportunity regardless of ethnic, religion, race,
religion, race, class, or gender. This process is conducted
interclass, and gender. Board of Commissioners ensures the nomination and
formally and transparently.
election processes of members of the Board of Directors and members of the
Board of Commissioners are formal and transparent.
d. Dewan Komisaris atau Komite yang menjalankan fungsi nominasi menyusun Diterapkan
kebijakan suksesi dalam proses nominasi anggota Direksi. Setiap tahun Dewan Applied
Perseroan telah memiliki kebijakan suksesi yang telah
Komisaris meninjau pelaporan pelaksanaan rencana pengembangan dan
diungkapkan secara lengkap pada bagian Kebijakan Suksesi
suksesi yang disampaikan Direktur Utama.
Direksi dalam Laporan Tahunan ini.
The Board of Commissioners or Committee running the nomination function
The Company has succession policy fully disclosed in the
will compose the succession policy in the nomination process of members
Succession Policy of the Board of Directors in this Annual
of the Board of Directors. Every year, the Board of Commissioners reviews
Report.
implementation reporting on development and succession plans to be delivered
to President Director.
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Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
e. Dewan Komisaris | Board of Commissioners: Diterapkan Fungsi Remunerasi Direksi dan Dewan Komisaris dijalankan
• Mengajukan kepada RUPS, yang dapat didahului oleh usulan dari Komite Applied oleh Dewan Komisaris, setelah RUPS menetapkan besaran
yang menjalankan fungsi remunerasi, besaran remunerasi anggota Direksi remunerasi. Hal ini sesuai dengan Anggaran Dasar dan
dan anggota Dewan Komisaris yang selaras dengan pengembangan UUPT No. 40 Tahun 2007 tentang Perusahaan Terbuka.
korporasi yang berkelanjutan dan kepentingan jangka panjang korporasi Penetapan remunerasi mempertimbangkan kondisi keuangan
dan Pemegang Saham; serta Perseroan, praktik industri sejenis, serta kesesuaian antara
• Secara berkala mereviu sistem remunerasi Direksi dan Dewan Komisaris. tanggung jawab, pengalaman, dan hasil penilaian kinerja.
• Proposes to the GMS, which can be preceded by the suggestion from the Dewan Komisaris secara berkala melakukan reviu atas
Committee carrying out remuneration function, the remuneration amount sistem remunerasi agar selaras dengan kepentingan jangka
for members of the Board of Directors and Board of Commissioners, in panjang dan keberlanjutan perusahaan. Uraian lengkap terkait
line with the corporate’s sustainable development and long-term interests remunerasi diungkapkan dalam bagian Transparansi Informasi
of the corporation and the shareholders; and mengenai Dewan Komisaris dan Direksi di Laporan Tahunan ini.
• Periodically reviews the remuneration system of Board of Directors and The remuneration function for the Board of Directors and
Board of Commissioners. the Board of Commissioners is carried out by the Board of
Commissioners after the GMS determines the amount of
remuneration. This is in accordance with the Articles of
Association and Company Law No. 40 of 2007 concerning
Limited Liability Companies. The remuneration determination
considers the Company’s financial condition, similar industry
practices, and alignment of responsibilities, experience, and
performance evaluation results. Board of Commissioners
periodically reviews the remuneration system to ensure it
aligns with company’s long-term interests and sustainability.
Detailed description of the remuneration is disclosed in the
Information Transparency section on Board of Commissioners
and Board of Directors in this Annual Report.
f. Dewan Komisaris mengawasi efektivitas kebijakan governansi korporat dan Diterapkan Dewan Komisaris, dengan dukungan komite-komite di
implementasinya serta mengusulkan perubahan jika diperlukan. Applied bawahnya, secara aktif mengawasi efektivitas penerapan
The Board of Commissioners supervises the effectiveness of corporate tata kelola dan mengusulkan perubahan kebijakan jika
governance policy and implementation as well as proposes changes, if diperlukan. Dewan Komisaris juga memantau dan mengarahkan
necessary. agar manajemen risiko dan sistem pengendalian internal
berjalan selaras dengan tujuan dan strategi Perseroan serta
g. Dewan Komisaris memantau dan mengarahkan agar korporasi menerapkan mematuhi peraturan yang berlaku. Selain itu, Dewan Komisaris
manajemen risiko dan sistem pengendalian internal yang tepat dan efektif menjaga integritas akuntansi dan pelaporan keuangan, serta
yang selaras dengan tujuan, sasaran, dan strategi korporasi serta mematuhi memastikan independensi Unit Audit Internal dan auditor
peraturan perundang-undangan, kode perilaku, dan standar yang berlaku. eksternal untuk mendukung transparansi dan kredibilitas
The Board of Commissioners monitors and directs the corporation to apply Laporan Keuangan.
appropriate and effective risk management and internal control system in line The Board of Commissioners, supported by committees
with corporate’s objectives, targets, and strategies as well as complies with it supervise, actively monitor effectiveness of governance
applicable laws and regulations, code of conduct, and standards. implementation and proposes policy changes if necessary.
h. Dewan Komisaris mengawasi dan mengarahkan agar tercapai integritas The Board of Commissioners also monitors and ensures risk
akuntansi dan sistem pelaporan keuangan korporat, serta independensi fungsi management and internal control system are aligned with
audit internal dan eksternal. Company’s objectives and strategy, as well as comply with
The Board of Commissioners supervises and directs to achieve corporate’s applicable regulations. Also, Board of Commissioners maintains
accounting integrity and financial reporting system, as well as independence the integrity of accounting and financial reporting, as well as
of internal and external audit function. ensuring the independence of Internal Audit Unit and external
auditors to support the transparency and credibility of the
Financial Statements.
i. Dewan Komisaris memantau, mereviu, dan menyetujui Laporan Tahunan Diterapkan Dewan Komisaris memantau, mereviu, dan menyetujui
dan Laporan Keberlanjutan Korporasi serta memastikan integritasnya, serta Applied penyusunan Laporan Tahunan dan Laporan Keberlanjutan,
mengawasi proses pengungkapan dan pengkomunikasian korporasi. serta memastikan integritas laporan tersebut. Dewan
The Board of Commissioners monitors, reviews, and approves Corporate’s Komisaris juga mengawasi proses pengungkapan dan
Annual Report and Sustainability Report as well as ensures its integrity and komunikasi informasi kepada pemangku kepentingan untuk
supervises the corporate’s disclosure and communication process. menjaga transparansi dan akurasi, sesuai dengan ketentuan
yang berlaku.
The Board of Commissioners monitors, reviews, and approves
the preparation of Annual Report and Sustainability Report, as
well as ensures the integrity of these reports. The Board of
Commissioners also monitors the process of disclosure and
communication of information to stakeholders to maintain its
transparency and accuracy, in line with applicable regulations.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
j. Piagam Dewan Komisaris secara periodik ditinjau. Diterapkan Piagam Dewan Komisaris disahkan pada 10 April 2019 dan
The Board of Commissioners’ Charter is reviewed periodically Applied digunakan sebagai pedoman dalam menjalankan tugas
dan tanggung jawabnya. Piagam ini ditinjau secara berkala
untuk memastikan kesesuaiannya dengan perkembangan
perusahaan dan peraturan yang berlaku.
The Board of Commissioners’ Charter was ratified in April
10, 2019 and used as a guideline in carrying out its duties
and responsibilities. This Charter is periodically reviewed to
ensure it is up to date with the development of the company
and applicable regulations.
k. Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota Penjelasan Perseroan belum memiliki kebijakan khusus mengenai
Dewan Komisaris apabila terlibat dalam kejahatan keuangan dan terbukti Explanation pengunduran diri Dewan Komisaris jika terlibat dalam kejahatan
melakukan kesalahan. keuangan. Meskipun begitu, Perseroan telah memiliki kebijakan
Board of Commissioners has a policy related to the resignation of member pengunduran diri Dewan Komisaris yang tertuang dalam
of Board of Commissioners if involved in financial crime and proven guilty. Piagam Dewan Komisaris. Perseroan juga telah memiliki
Kebijakan Etika Bisnis yang mengatur etika insan Perseroan
dalam bekerja, termasuk Direksi dan Dewan Komisaris. Selain
itu, Perseroan juga telah memiliki kebijakan Anti Korupsi yang
mengatur penanganan Perseroan jika ada insan Perseroan yang
terlibat dalam korupsi, termasuk Dewan Komisaris dan Direksi.
The Company does not yet have a specific policy regarding the
resignation of Commissioners in the event of involvement in
financial crimes. Nevertheless, the Company has established
a Commissioners’ resignation policy as set out in the Board
of Commissioners Charter. The Company has also adopted a
Business Ethics Policy governing the conduct of all Company
personnel in the workplace, including the Board of Directors
and the Board of Commissioners. In addition, the Company
has implemented an Anti-Corruption Policy that regulates the
Company’s handling of any personnel involved in corruption,
including members of the Board of Commissioners and the
Board of Directors.
l. Komisaris Independen sangat diharapkan untuk dapat berkontribusi dalam Diterapkan Komisaris Independen telah menunjukkan kontribusi aktif
diskusi yang jujur, obyektif, aktif, dan konstruktif pada rapat Dewan Komisaris. Applied dan konstruktif dalam rapat internal serta rapat gabungan
The Independent Commissioner is highly expected to contribute in fair, dengan Direksi, dengan tingkat kehadiran mencapai 100%.
objective, active, and constructive discussions during the meeting of the Hasil penilaian kinerja juga mencerminkan kualitas diskusi
Board of Commissioners. yang obyektif dan berorientasi pada kemajuan Perseroan.
The Independent Commissioners have shown active and
constructive contributions both in internal meetings and joint
meetings with the Board of Directors, with 100% attendance
rate. The performance evaluation results also reflect the
quality of discussions that are objective and focused on the
Company’s progress.
m. Komisaris Utama berperan sebagai koordinator Dewan Komisaris dan Diterapkan
memastikan efektivitasnya. Komisaris Utama mendorong budaya keterbukaan Applied
Komisaris Utama berperan sebagai koordinator Dewan
dan dialog konstruktif yang memungkinkan berbagai pandangan diungkapkan,
Komisaris, memastikan efektivitas rapat dan mendorong
termasuk mengoordinasi penetapan agenda rapat dewan yang tepat dan
keterbukaan serta dialog konstruktif. Komisaris Utama juga
memastikan waktu yang cukup tersedia untuk mendiskusikan semua agenda.
mengatur agenda rapat dan memastikan adanya pertemuan
Selain itu, juga harus ada kesempatan bagi Dewan Komisaris untuk bertemu
berkala dengan Direksi dan Manajemen Senior.
dengan jajaran Direksi dan Manajemen Senior.
The President Commissioner plays a role as Board of
The President Commissioner plays a role as Board of Commissioners’
Commissioners’ coordinator, ensuring meeting effectiveness
coordinator and ensures its effectiveness. The President Commissioner
and promoting openness and constructive dialogue. The
encourages the openness culture and constructive dialogue, allowing disclosure
President Commissioner also arranges the meeting agenda
of various perspectives, including coordinating the stipulation of appropriate
and ensures regular meetings with Board of Directors and
board’s meeting agenda, and ensuring sufficient time is available to discuss
Senior Management.
all agenda. There should also be an opportunity for Board of Commissioners
to meet with Board of Directors and senior management.
4. Pembentukan Komite
Committee Establishment
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Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
a. Korporasi memiliki komite-komite di bawah Dewan Komisaris sekurang- Diterapkan Pelaksanaan tugas dan tanggung jawab Dewan Komisaris
kurangnya terdiri dari: Komite Audit, Komite Nominasi dan Remunerasi, dan Applied didukung oleh Komite Audit serta Komite Nominasi dan
Komite Pemantau Manajemen Risiko. Remunerasi.
The Corporation has committees under the Board of Commissioners, at least The implementation of duties and responsibilities of the Board
consisting of: the Audit Committee, Nomination and Remuneration Committee, of Commissioners is supported by the Audit Committee and
and Risk Management Monitoring Committee. Nomination and Remuneration Committee.
b. Dewan Komisaris memastikan bahwa anggota Komite Audit seluruhnya Diterapkan
independen dan komite lain yang dibentuk Dewan Komisaris adalah mayoritas Applied Komposisi anggota Komite Audit terdiri dari Komisaris
dari pihak independen, serta semua anggota komite memiliki kompetensi, Independen dan Pihak Independen. Uraian lengkap terkait
berkomitmen, serta memiliki wewenang yang memadai untuk menjalankan Komite Audit telah diungkapkan pada bagian Komite Audit
perannya secara efektif dan independen. dalam Laporan Tahunan ini.
The Board of Commissioners ensures that Audit Committee members are all The composition of members of the Audit Committee consists
independent and other committees established by Board of Commissioners are of Independent Commissioners and Independent Parties. A
majority from independent parties, and all committee members are competent, detailed description of the Audit Committee is disclosed in
committed, as well as have the sufficient authority to carry out their roles the Audit Committee section in this Annual Report.
effectively and independently.
c. Untuk memastikan pemantauan atas pelaksanaan tugas Komite Audit berjalan Diterapkan
obyektif dan independen, Komisaris Utama tidak boleh menjadi ketua Komite Applied
Audit, kecuali dalam keadaan luar biasa yang harus dijelaskan dalam Laporan Pihak yang diangkat sebagai Ketua Komite Audit merupakan
Tahunan. Komisaris Independen.
To ensure monitoring over the implementation of the duties of the Audit Party appointed as Chairman of the Audit Committee is the
Committee runs objectively and independently, the President Commissioner is Independent Commissioner.
not allowed as Chairman of Audit Committee, unless in extraordinary condition
which must be explained in the Annual Report.
5. Penilaian Kinerja - Dewan Komisaris dan Anggotanya
Performance Assessment – Board of Commissioners and its Members
a. Dewan Komisaris mempunyai kebijakan penilaian sendiri (self-assessment) Diterapkan
untuk menilai kinerja Dewan Komisaris. Applied
Board of Commissioners has self-assessment policy to assess performance
of Board of Commissioners. Penilaian kinerja Dewan Komisaris dilaksanakan secara
mandiri (self-assessment). Hasil penilaian ini diungkapkan
b. Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Dewan
dalam Laporan Tahunan pada bagian Penilaian Kinerja Dewan
Komisaris, diungkapkan melalui Laporan Tahunan perusahaan terbuka.
Komisaris.
Self-assessment policy to assess the performance of Board of Commissioners
Performance assessment of Board of Commissioners is
is disclosed in Annual Report of public company.
done through self-assessment. Results of this assessment is
c. Dewan Komisaris melakukan evaluasi formal tahunan secara obyektif untuk disclosed in the Annual Report on the Performance Assessment
menentukan efektivitas Dewan, komitenya, dan setiap individu Komisaris. of Board of Commissioners section.
The Board of Commissioners performs annual formal evaluation objectively
and independently to assess the effectiveness of the Board, its committees
and each individual Commissioner.
6. Benturan Kepentingan
Conflict of Interest
a. Anggota Direksi yang mempunyai rangkap jabatan di luar korporasi, harus Diterapkan Perseroan mematuhi peraturan perundang-undangan terkait
mendapatkan persetujuan dari Dewan Komisaris. Seorang Komisaris memberi Applied rangkap jabatan Dewan Direksi. Kebijakan rangkap jabatan
tahu Dewan Komisaris dan ketua komite yang menjalankan fungsi nominasi, Dewan Komisaris dan Direksi diatur dalam Piagam Dewan
sebelum menerima penunjukan baru sebagai Direktur atau Komisaris dari Komisaris dan Piagam Direksi, serta dalam Pedoman Tata
korporasi terbuka, jabatan Direktur lainnya atau posisi lain dengan komitmen Kelola, di mana setiap anggota Direksi yang akan merangkap
waktu yang signifikan. jabatan di luar Perseroan wajib memperoleh persetujuan dari
Member of the Board of Directors holding concurrent positions outside Dewan Komisaris dan melaporkan kepada Dewan Komisaris
the corporation must obtain approval from Board of Commissioners. A sebelum menerima jabatan tersebut.
Commissioner notifies the Board of Commissioners and chairman of the The Company complies with prevailing laws and regulations
committee running nomination function, before accepting new appointment as regarding multiple positions held by members of the Board
the Director or Commissioner of a public corporation, other Director position of Directors. The policy on multiple positions for the Board
or other position with significant time commitment. of Commissioners and the Board of Directors is stipulated in
the Board of Commissioners Charter, the Board of Directors
Charter, and the Corporate Governance Guidelines, whereby any
member of the Board of Directors who intends to hold a position
outside the Company must obtain approval from the Board
of Commissioners and report to the Board of Commissioners
prior to accepting such position.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
b. Dewan Komisaris memantau dan mengelola potensi benturan kepentingan Diterapkan Dewan Komisaris memantau dan mengelola potensi benturan
manajemen, anggota Direksi, Dewan Komisaris dan Pemegang Saham, Applied kepentingan yang melibatkan manajemen, anggota Direksi,
termasuk penyalahgunaan aset korporasi dan penyalahgunaan dalam Dewan Komisaris, dan Pemegang Saham, termasuk
transaksi pihak berelasi. Komisaris yang memiliki benturan kepentingan penyalahgunaan aset korporasi dan transaksi dengan pihak
tidak turut serta dalam pemantauan dan pengambilan keputusan atas potensi berelasi. Dalam hal terjadi benturan kepentingan, anggota
benturan kepentingan yang melibatkan Komisaris atau afiliasi Komisaris yang Dewan Komisaris yang terlibat dilarang mengambil keputusan
bersangkutan. yang dapat merugikan Perseroan dan wajib mengungkapkan
The Board of Commissioners monitors and manages the potential conflict benturan tersebut secara transparan. Komisaris yang
of interest of management, members of the Board of Directors, the Board memiliki benturan kepentingan tidak akan turut serta dalam
of Commissioners, and shareholders, including abuse of corporate assets pengambilan keputusan terkait transaksi yang melibatkan
and abuse of affiliated party transactions. A Commissioner with conflict of dirinya atau afiliasinya.
interest will not participate in monitoring and decision making on the potential The Board of Commissioners monitors and manages potential
conflict of interest involving the said Commissioner or affiliated Commissioner. conflicts of interest involving management, members of the
Board of Directors, Board of Commissioners, and Shareholders,
including the abuse of corporate assets and transactions with
related parties. If there is a conflict of interest, the involved
member of Board of Commissioners is prohibited from
making decisions that may harm the Company and is required
to disclose the conflict transparently. Commissioners with
conflict of interest will not participate in decision-making
related to transactions involving themselves or their affiliates
7. Peningkatan Kompetensi Anggota Direksi dan Dewan Komisaris
Improvement of Competence of Members of the Board of Directors and Board of Commissioners
a. Dewan Komisaris memastikan bahwa anggota Direksi dan Dewan Komisaris Diterapkan Dalam menentukan kandidat calon Direktur, Dewan Komisaris
memahami peran dan tanggung jawab mereka, karakteristik dan operasi Applied mempertimbangkan berbagai sumber, termasuk rekomendasi
korporasi, peraturan perundang-undangan dan standar yang relevan serta internal dan eksternal. Perseroan membuka peluang untuk
kewajiban lain yang berlaku. Direksi melalui sekretaris korporasi mendukung menggunakan sumber independen dalam proses seleksi, guna
semua anggota Direksi dan Dewan Komisaris dalam memperbarui dan memastikan bahwa kandidat yang terpilih memiliki kualifikasi
menyegarkan keterampilan dan pengetahuan mereka yang diperlukan untuk dan kompetensi sesuai kebutuhan perusahaan. Selain itu,
menjalankan peran mereka di Dewan. program pengenalan perusahaan dan pengembangan
The Board of Commissioners ensures members of the Board of Directors kompetensi terus dilaksanakan untuk memastikan setiap
and Board of Commissioners understand their roles and responsibilities, anggota Direksi dan Dewan Komisaris yang baru menjabat
corporate characteristics and operations, relevant laws and regulations and memahami tanggung jawab dan budaya perusahaan.
standards as well as other prevailing obligations. The Board of Directors via To determine candidates of Director, Board of Commissioners
Corporate Secretary supports all members of the Board of Directors and Board considers various sources, including internal and external
of Commissioners to upgrade and refresh their required skills and knowledges recommendations. The Company provides opportunities to
to carry out their roles in the Board. use independent sources in the selection process to ensure the
chosen candidates have the qualifications and competencies
meeting company’s needs. Further, an induction program and
competency development initiatives are constantly carried
out to ensure every newly appointed member of the Board
of Directors and Board of Commissioners understands the
company’s responsibilities and culture.
II. Komposisi dan Remunerasi Direksi dan Dewan Komisaris
Composition and Remuneration of the Board of Directors and Board of Commissioners
1. Komposisi Direksi dan Dewan Komisaris
Composition of the Board of Directors and Board of Commissioners
a. Dalam menentukan kandidat calon Direktur, Dewan Komisaris melalui Komite Diterapkan Pengangkatan dan pemberhentian anggota Direksi dan
Nominasi dan Remunerasi, tidak hanya mengandalkan rekomendasi dari Applied Dewan Komisaris diputuskan melalui RUPS, namun proses
Dewan Komisaris, manajemen atau Pemegang Saham mayoritas. Dewan menentukan kandidat dilakukan oleh Dewan Komisaris. Dewan
Komisaris, melalui Komite Nominasi dan Remunerasi, dapat menggunakan Komisaris, Direksi dan Pemegang Saham Pengendali dapat
sumber independen untuk menentukan kandidat yang memenuhi syarat. mengusulkan calon kandidat. Dewan Komisaris juga dapat
ln determining the candidate for Director, the Board of Commissioners menggunakan sumber independen untuk menentukan kandidat
via Nomination and Remuneration Committee will not only rely on the yang memenuhi syarat.
recommendation from the Board of Commissioners, management or majority The appointment and dismissal of members of the Board
shareholders. The Board of Commissioners via Nomination and Remuneration of Directors and the Board of Commissioners are decided
Committee may use independent sources to determine a qualified candidate. through the General Meeting of Shareholders (GMS), while the
process of determining candidates is conducted by the Board
of Commissioners. The Board of Commissioners, the Board
of Directors, and the Controlling Shareholder may propose
potential candidates. The Board of Commissioners may also
engage independent sources to identify qualified candidates.
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Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
b. Dewan Komisaris memastikan bahwa kriteria dalam menyeleksi anggota Diterapkan Dalam proses seleksi dan pengangkatan anggota Dewan
Direksi mencakup paling tidak pengetahuan, kemampuan, dan keahlian yang Applied Komisaris dan Direksi, Perseroan memastikan bahwa kriteria
dibutuhkan untuk memenuhi secara tepat peran Direksi serta memperhatikan penilaian meliputi pengetahuan, kemampuan, dan keahlian yang
terpenuhinya keberagaman Direksi. relevan dengan peran yang akan diemban. Selain itu, proses
The Board of Commissioners ensures the criteria in selecting members of tersebut memperhatikan keberagaman, non-diskriminasi, dan
the Board of Directors include at least knowledge, capability, and expertise memberikan kesempatan yang setara, tanpa membedakan
required to appropriately fulfill the roles of Board of Directors while considering suku, agama, ras, golongan, dan gender.
the fulfillment of diversity of the Board of Directors. In the selection and appointment process of members of
Board of Commissioners and Board of Directors, the Company
ensures the assessment criteria include knowledge, abilities,
and expertise relevant to the role to be held. Also, the process
considers the diversity, non-discrimination, and provides equal
opportunities, without distinguishing between ethnic, religion,
race, class, and gender.
c. Anggota Direksi yang membawahi bidang akuntansi atau keuangan memiliki Diterapkan Perseroan memiliki anggota Direksi yang bertugas dalam
keahlian dan/atau pengetahuan di bidang akuntansi. Applied bidang keuangan, akuntansi, dan perpajakan serta memiliki
Member of Board of Directors who is liable for accounting or finance has latar pendidikan dan pengalaman di bidang tersebut.
accounting expertise and/ or knowledge. The Company has member of the Board of Directors working
in the finance, accounting, and taxation, as well as having the
education and experience in those field.
d. Kebijakan korporasi tentang keberagaman pada Direksi dan Dewan Komisaris Diterapkan Kebijakan keberagaman komposisi Dewan Komisaris dan
diungkapkan dalam Laporan Tahunan. Applied Direksi telah disampaikan pada bagian Keberagaman
Corporate policy regarding diversity in the Board of Directors and Board of Komposisi Dewan Komisaris dan Direksi dalam pembahasan
Commissioner is disclosed in the Annual Report. Transparansi informasi mengenai Dewan Komisaris dan Direksi
di Laporan Tahunan ini.
The diversity policy of composition of Board of Commissioners
and Board of Directors has been presented in the Diversity in
Composition of Board of Commissioners and Board of Directors
section in the discussion of information transparency regarding
Board of Commissioners and Board of Directors in this Annual
Report.
e. Dewan Komisaris memastikan bahwa kebijakan dan prosedur untuk seleksi dan Diterapkan Dewan Komisaris memastikan bahwa kebijakan dan prosedur
nominasi Komisaris adalah jelas dan transparan sehingga dapat menghasilkan Applied seleksi serta nominasi anggota Dewan Komisaris dan Direksi
komposisi Dewan yang diinginkan. Dewan Komisaris menggunakan sumber disusun secara jelas dan transparan untuk menghasilkan
independen untuk menentukan kandidat yang memenuhi syarat. komposisi yang sesuai dengan kebutuhan Perseroan. Jika
The Board of Commissioners ensures the policy and procedure for selection diperlukan, Dewan Komisaris dapat menggunakan sumber
and nomination of the Commissioners are clear and transparent, thereby, independen dalam menentukan kandidat yang memenuhi
can result in desired Board composition. The Board of Commissioners uses syarat. Uraian lengkap terkait Kebijakan dan prosedur untuk
independent sources to determine the qualified candidates. seleksi dan nominasi pada bagian Kebijakan Suksesi Direksi dan
Kebijakan dan Prosedur Nominasi dalam Laporan Tahunan ini.
The Board of Commissioners ensures policies and procedures
for the selection and nomination of members of the Board of
Commissioners and Board of Directors are prepared clearly and
transparently to produce a composition in line with Company
needs. If necessary, the Board of Commissioners may use
independent sources to determine qualified candidates. A
complete description of Policies and procedures for selection
and nomination is available in the Board of Directors Succession
Policy and Nomination Policy and Procedures section of this
Annual Report.
f. Dewan Komisaris/Komite yang menjalankan fungsi nominasi menetapkan Diterapkan Saat ini, Perseroan telah memiliki Komite Nominasi dan
prosedur dan kriteria nominasi yang konsisten dengan matriks keahlian Dewan Applied Remunerasi. Meskipun begitu fungsi nominasi masih dijalankan
Komisaris yang telah disetujui Dewan Komisaris dan memastikan bahwa profil oleh Dewan Komisaris. Perseroan telah memiliki prosedur
kandidat memenuhi persyaratan yang ditetapkan dalam matriks keahlian dan dan kriteria dalam proses nominasi Dewan Komisaris dan
kriteria nominasi. Direksi. Prosedur dan kriteria nominasi telah diungkapkan
The Board of Commissioners/Committee running the nomination function set dalam laporan ini.
out nomination procedure and criteria consistent with the expertise matrix of Currently, the Company has established a Nomination and
Board of Commissioners which has been approved by Board of Commissioners Remuneration Committee. Nevertheless, the nomination
and ensures the candidate profile meet the requirements set out in expertise function is still carried out by the Board of Commissioners.
matrix and nomination criteria. The Company has established procedures and criteria for the
nomination process of the Board of Commissioners and the
Board of Directors. These nomination procedures and criteria
have been disclosed in this report.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
g. Komposisi Dewan Komisaris harus dibentuk sedemikian rupa sehingga Diterapkan Perseroan memastikan komposisi Dewan Komisaris dan
anggota-anggotanya secara kelompok mencerminkan keberagaman dalam Applied Direksi beragam dalam hal keahlian, pengalaman, dan latar
hal kemampuan, keahlian, pengetahuan, pengalaman, usia, latar belakang belakang untuk mendukung kinerja yang efektif. Uraian lengkap
budaya, dan gender yang dibutuhkan untuk memenuhi secara tepat peran mengenai keberagaman ini telah disampaikan dalam bagian
Dewan Komisaris. Keberagaman Komposisi Dewan Komisaris dan Direksi di
The composition of Board of Commissioner must be formed in such a manner, Laporan Tahunan.
to allow its members collegially reflect diversity of capability, expertise, The Company ensures composition of Board of Commissioners
knowledge, age, cultural background, and gender required to appropriately and Board of Directors is diverse in expertise, experience, and
meet the roles of the Board of Commissioners. background to support effective performance. A complete
description of this diversity has been presented in the Diversity
in Composition of Board of Commissioners and Board of
Directors section in the Annual Report.
h. Untuk memampukan Dewan Komisaris dalam memberikan advis dan supervisi Diterapkan Perseroan memiliki 1 Komisaris Independen yang mewakili
secara independen kepada Direksi dan untuk peran-peran yang terdapat Applied 33,33% dari total anggota Dewan Komisaris. Komisaris
potensi benturan kepentingan, Dewan Komisaris terdiri dari Komisaris Independen bertugas memberikan supervisi dan advis secara
Independen yang cukup jumlahnya, dengan masa jabatan yang dibatasi dan mandiri kepada Direksi, terutama dalam situasi yang berpotensi
terdapat pengungkapan jangka waktu keanggotaan Dewan Komisaris serta menimbulkan benturan kepentingan. Masa jabatan Komisaris
independensi mereka dari sudut pandang korporasi. Independen diatur sesuai ketentuan, dan independensinya
To enable the Board of Commissioners to give advice and independently diungkapkan secara berkala dalam Laporan Tahunan, termasuk
supervising the Board of Directors and for roles containing potential conflict of jangka waktu keanggotaan serta keterbukaan mengenai
interest, the Board of Commissioners consists of Independent Commissioners potensi afiliasi dengan Pemegang Saham Utama.
in sufficient number, with limited term of office, and a disclosure on The Company has 1 Independent Commissioner representing
membership term of Board of Commissioners and their independence from 33.33% of total members of Board of Commissioners. The
the corporate perspective. Independent Commissioner is tasked to provide independent
supervision and advice to Board of Directors, especially in
situations with potential to cause a conflict of interest. The
term of office of Independent Commissioner is regulated in
line with the provisions, and its independence is disclosed
periodically in the Annual Report, including the membership
term and transparency on potential affiliation with Major
Shareholder.
i. Untuk memfasilitasi fungsi Direksi dan Dewan Komisaris yang efektif dan guna Diterapkan Komite Nominasi dan Remunerasi memastikan bahwa proses
meningkatkan kepercayaan investor dan pemangku kepentingan, Komite Applied penunjukan dan pengangkatan anggota Dewan Komisaris
Nominasi dan Remunerasi memastikan bahwa terdapat proses yang formal, dan Direksi dilakukan secara formal, ketat, dan transparan,
ketat, dan transparan untuk penunjukan dan pengangkatan anggota Direksi guna meningkatkan kepercayaan investor dan pemangku
dan Dewan Komisaris. kepentingan terhadap tata kelola perusahaan.
To facilitate the functions of Board of Directors and Board of Commissioners The Nomination and Remuneration Committee ensures the
effectively and to improve trust of the investors and stakeholders, Nomination process of designating and appointing members of the Board
and Remuneration Committee ensures there is a formal, strict, and transparent of Commissioners and Board of Directors is conducted formally,
process for the designation and appointment of members of the Board of strictly and transparently, to increase investor and stakeholder
Directors and Board of Commissioners. confidence in corporate governance.
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Principles/Recommendations Description Implementation in the Company
2. Remunerasi Direksi dan Dewan Komisaris
Remuneration of the Board of Directors and Board of Commissioners
a. Kebijakan remunerasi anggota Direksi terdiri atas struktur remunerasi yang Diterapkan
berorientasi pada pengembangan korporasi yang berkelanjutan dan mendorong Applied
pencapaian tujuan jangka panjang. Remunerasi Direksi harus diusulkan, dapat
dengan melalui Komite Nominasi dan Remunerasi, oleh Dewan Komisaris
untuk diputuskan oleh RUPS. Jumlah remunerasi yang diusulkan kepada RUPS
tersebut ditetapkan dengan mempertimbangkan peran setiap anggota Direksi
dan situasi ekonomi serta kinerja korporasi.
Remuneration policy for members of the Board of Directors consists of Kebijakan remunerasi Direksi dan Dewan Komisaris memuat
remuneration structure oriented to sustainable corporation development struktur remunerasi dan prosedur remunerasi yang berorientasi
and drive the achievement of long-term objectives. The Board of Directors’ pada pengembangan korporasi yang berkelanjutan dan
remuneration must be proposed, either via Nomination and Remuneration mendorong pencapaian tujuan jangka panjang. Dalam prosedur
Committee, or Board of Commissioners to be decided at the GMS. The remunerasi, Dewan Komisaris mengusulkan remunerasi Direksi
remuneration amount proposed to the GMS will be determined by considering dan Dewan Komisaris kepada RUPS untuk diputuskan. Dalam
the roles of every Board of Directors member and the economic situation and memutuskan besaran remunerasi, RUPS memperhatikan
corporate’s performance. faktor-faktor seperti kondisi keuangan Perseroan, standar
remunerasi industri sejenis, serta tugas, tanggung jawab,
b. Kebijakan remunerasi anggota Dewan Komisaris terdiri atas struktur pengalaman, dan hasil penilaian kinerja. Uraian lengkap
remunerasi yang berorientasi pada pengembangan korporasi yang mengenai Kebijakan Remunerasi telah diungkapkan dalam
berkelanjutan dan mendorong pencapaian tujuan jangka panjang. Jumlah bagian Transparansi Informasi Mengenai Dewan Komisaris
remunerasi yang diusulkan Dewan Komisaris kepada RUPS tersebut ditetapkan dan Direksi di Laporan Tahunan ini.
dengan mempertimbangkan peran setiap anggota Dewan Komisaris dan situasi The remuneration policy for the Board of Directors and
ekonomi serta kinerja korporasi. Di samping itu juga harus dipertimbangkan the Board of Commissioners outlines the remuneration
posisinya sebagai Komisaris Utama dan ketua serta keanggotaannya dalam structure and procedures that are oriented toward sustainable
komite-komite. corporate development and the achievement of long-term
Remuneration policy for members of the Board of Commissioners consists of objectives. Under the remuneration procedure, the Board
remuneration structure oriented to sustainable corporation development and of Commissioners proposes the remuneration of the
drive the achievement of long-term objectives. Remuneration amount proposed Board of Directors and the Board of Commissioners to the
by Board of Commissioners to the GMS will be determined by considering the General Meeting of Shareholders (GMS) for determination.
roles of every Board of Commissioners member and the economic situation In deciding the amount of remuneration, the GMS takes into
and corporate’s performance. Other consideration is the position as a President account factors such as the Company’s financial condition,
Commissioner and chairman and membership in the committees. remuneration standards in comparable industries, as well
as duties, responsibilities, experience, and performance
c. Untuk memastikan bahwa paket remunerasi ditentukan berdasarkan prestasi, evaluation results. A complete description of the Remuneration
kualifikasi, dan kompetensi Direktur dan Komisaris dengan memperhatikan Policy is disclosed in the section on Information Transparency
kinerja operasi korporasi, kinerja individu dan kondisi pasar, Komite Nominasi Regarding the Board of Commissioners and the Board of
dan Remunerasi memastikan bahwa terdapat prosedur yang adil dan transparan Directors in this Annual Report.
untuk menetapkan kebijakan remunerasi anggota Direksi dan Dewan Komisaris.
To ensure the remuneration package is set based on achievement, qualification,
and competence of the Board of Directors and Board of Commissioners by
considering performance of corporate operations, individual performance, and
market condition, Nomination and Remuneration Committee ensures there
is fair and transparent procedure to set out remuneration policy for members
of Board of Directors and Board of Commissioners.
III. Hubungan Kerja antara Direksi dan Dewan Komisaris
Work Relationship between the Board of Directors and the Board of Commissioners
1. Sifat Hubungan Kerja
Nature of the Work Relationship
a. Terdapat diskusi yang terbuka antara Direksi dengan Dewan Komisaris serta Diterapkan Dewan Komisaris dan Direksi secara rutin mengadakan rapat
di antara para anggota Direksi dan para anggota Dewan Komisaris. Namun, Applied gabungan yang memungkinkan diskusi terbuka dan transparan
tetap penting menjaga kerahasiaan informasi agar tidak terjadi kebocoran terkait strategi dan operasional perusahaan. Rapat ini
informasi rahasia. memastikan terjalinnya komunikasi yang efektif antara kedua
There is an open discussion between the Board of Directors and Board of belah pihak. Risalah rapat disusun oleh Sekretaris Perusahaan,
Commissioners, also among members of the Board of Directors and members dengan tetap memperhatikan prinsip kerahasiaan informasi
of Board of Commissioners. However, it is important to maintain confidentiality untuk menghindari kebocoran data yang dapat merugikan
of information to prevent the leaking of confidential information. Perseroan.
The Board of Commissioners and Board of Directors regularly
hold joint meetings to allow open and transparent discussions
regarding company’s strategies and operations. These
meetings ensure effective communication between the two
parties. The minutes of meeting are prepared by the Corporate
Secretary, while observing the principle of confidentiality of
information to avoid data leakage that could harm the Company.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
b. Sesuai dengan tugas dan perannya masing-masing, Direksi bekerja sama Diterapkan Direksi, bersama Dewan Komisaris dan Manajemen,
dengan Dewan Komisaris dalam merumuskan misi, visi, dan strategi korporasi Applied merumuskan dan mengevaluasi strategi serta kebijakan jangka
dan secara reguler membahas pengimplementasiannya. pendek dan panjang setiap tahun, memastikan keselarasan
Following the respective duties and roles, Board of Directors collaborates dengan visi dan misi perusahaan. Evaluasi dilakukan secara
with Board of Commissioners in formulating mission, vision, and corporate reguler untuk memastikan implementasi berjalan efektif di
strategies and regularly discuss its implementations. seluruh tingkatan organisasi.
The Board of Directors together with Board of Commissioners
and Management, formulates and evaluates short-term
and long-term strategies and policies annually, ensuring
alignment with company’s vision and mission. Evaluations
are done regularly to ensure effective implementation at all
organizational levels.
c. Sekretaris Korporasi memiliki peran penting dalam mendukung efektivitas Diterapkan Perseroan menunjuk Deni Agustinus Damayanto melalui
hubungan kerja antara Direksi dengan Dewan Komisaris, mendorong Applied Surat Keputusan Direksi No. 001/SSMS-JKT/I/2024 tanggal
implementasi praktik governansi korporat yang baik, termasuk komunikasi 2 Januari 2024 sebagai Sekretaris Perusahaan. Dalam
yang efektif dengan Pemegang Saham dan pemangku kepentingan lainnya. perannya, Sekretaris Perusahaan berperan penting dalam
Corporate Secretary plays an important role in supporting effectiveness of mendukung hubungan kerja yang efektif antara Direksi dan
work relationship of the Board of Directors and Board of Commissioners, in Dewan Komisaris, memastikan implementasi praktik tata
driving the implementation of good corporate governance, including effective kelola perusahaan yang baik, serta memfasilitasi komunikasi
communication with the Shareholders and other stakeholders. yang transparan dengan Pemegang Saham dan pemangku
kepentingan lainnya.
The Company appointed Deni Agustinus Damayanto through
Board of Directors Decree No. 001/SSMSJKT/I/2024 dated
January 2, 2024 as Corporate Secretary. The Corporate
Secretary plays an important role in supporting effective
working relationship of Board of Directors and Board of
Commissioners, ensuring the implementation of good
corporate governance practices, and facilitating transparent
communication with the Shareholders and other stakeholders.
2. Akses informasi Dewan Komisaris
Access to information of the Board of Commissioners
a. Direksi bertanggung jawab untuk memastikan Dewan Komisaris mendapatkan Diterapkan Dewan Komisaris berinteraksi dengan Direksi secara langsung
akses informasi yang akurat, relevan, dan tepat waktu. Dewan Komisaris Applied atau melalui rapat gabungan. Direksi bertanggung jawab
sendiri memastikan bahwa ia memperoleh informasi yang memadai. Direksi memastikan Dewan Komisaris memperoleh informasi yang
menyediakan informasi kepada Dewan Komisaris secara teratur, tanpa akurat, relevan, dan tepat waktu mengenai seluruh aspek
penundaan, dan secara komprehensif tentang semua masalah yang relevan operasional dan strategis perusahaan. Sekretaris Perusahaan
dengan korporasi. Dewan Komisaris sewaktu-waktu dapat meminta Direksi mendukung Direksi dalam penyediaan informasi, termasuk
untuk memberikan informasi tambahan. risalah rapat dan dokumen terkait. Dewan Komisaris berhak
The Board of Directors is responsible to ensure Board of Commissioners sewaktu-waktu meminta informasi tambahan kepada Direksi
receives access to accurate, relevant and timely information. The Board of guna memastikan pengawasan yang efektif.
Commissioners itself ensures it receives sufficient information. The Board of The Board of Commissioners interacts with Board of Directors
Directors regularly provides information to Board of Commissioners, without directly or via joint meetings. The Board of Directors is
delays, and comprehensively on all issues relevant to the corporation. At any responsible to ensure Board of Commissioners receives
time, the Board of Commissioners can request Board of Directors to provide accurate, relevant and timely information on all operational
additional information. and strategic aspects of the company. The Corporate Secretary
supports the Board of Directors in providing information,
including meeting minutes and related documents. The
Board of Commissioners has the right to request additional
information from Board of Directors at any time to ensure
effective supervision.
3. Tanggung jawab Direksi dan Dewan Komisaris atas Dampak Struktur
Responsibilities of the Board of Directors and the Board of Commissioners on Impact of Ownership Structure
a. Dampak struktur kepemilikan terhadap korporasi. Direksi dan Dewan Komisaris Diterapkan Dewan Komisaris dan Direksi wajib melaporkan kepemilikan
mempertimbangkan tanggung jawabnya dalam konteks struktur kepemilikan Applied dan perubahan saham di Perseroan. Mereka juga memastikan
saham dan hubungan antar-Pemegang Saham korporasi yang mungkin struktur kepemilikan dan hubungan antar pemegang saham
berdampak terhadap pengelolaan dan operasi korporasi. tidak memengaruhi independensi dan pelaksanaan tugas
Impact of ownership structure to the corporation. The Board of Directors mereka dalam mengelola perusahaan.
and Board of Commissioners consider their responsibilities in the context of
share ownership structure and relationship among corporation Shareholders
which might impacting the management and operations of the corporation. The Board of Commissioners and Board of Directors are
required to report ownership and changes in shares in the
Company. They also ensure the ownership structure and
relationships between shareholders not affecting their
independence and execution of their duties in managing the
company.
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Principles/Recommendations Description Implementation in the Company
IV. Perilaku Etis dan Bertanggung jawab
Ethical and Responsible Behaviors
1. Pedoman Etika dan Perilaku
a. Pernyataan ini dituangkan dalam Pedoman Perilaku dan Etika Usaha yang Diterapkan
harus secara jelas mengungkapkan harapan korporasi bahwa setiap anggota Applied
Direksi dan Dewan Komisaris serta karyawan akan:
• Bertindak untuk kepentingan terbaik korporasi;
• Bertindak dengan jujur dan dengan integritas berstandar tinggi;
• Bersikap independen dan bertindak berdasarkan informasi yang lengkap,
dengan itikad baik, dengan uji tuntas dan kehati-hatian;
• Mematuhi peraturan perundang-undangan yang berlaku bagi korporasi
dan operasinya;
• Menghindari tindakan yang melanggar peraturan perundang-undangan
atau tindakan yang tidak etis berdasarkan pedoman etika korporasi;
• Tidak terlibat atau berpartisipasi dalam kegiatan apa pun yang akan
menimbulkan benturan kepentingan dengan kepentingan terbaik korporasi
atau yang akan berdampak negatif terhadap reputasi korporasi;
• Tidak mengambil manfaat atas properti atau informasi yang dimiliki
korporasi, kepemilikan aset lainnya atau pelanggannya untuk kepentingan
pribadi atau yang menyebabkan kerugian bagi korporasi dan pelanggannya.
• Tidak memanfaatkan jabatannya atau peluang yang dihasilkan oleh
jabatannya untuk kepentingan pribadi; Kode Etik Perseroan mengatur prinsip-prinsip dasar yang wajib
• Menghindari perbuatan meminta atau menerima dari pihak ketiga dipatuhi oleh seluruh karyawan, Direksi, dan Dewan Komisaris.
pembayaran, gratifikasi atau keuntungan lain untuk dirinya sendiri atau Prinsip ini mencakup kejujuran, integritas, kepatuhan terhadap
untuk orang lain yang menimbulkan benturan kepentingan/memberikan hukum dan peraturan, serta larangan untuk terlibat dalam
keuntungan kepada pihak ketiga secara melanggar peraturan perundang- benturan kepentingan dan penyalahgunaan jabatan. Perseroan
undangan; menegaskan bahwa setiap individu harus bertindak untuk
• Menghormati perbedaan pendapat dan hak-hak setiap anggota Direksi, kepentingan terbaik perusahaan, menjaga transparansi, dan
Dewan Komisaris, dan karyawan; serta menghindari tindakan yang dapat merugikan atau mencoreng
• Memastikan pengungkapan yang lengkap, adil, akurat, tepat waktu, dan reputasi Perseroan. Informasi terkait Kode Etik diungkapkan
dapat dipahami dalam laporan dan dokumen yang disampaikan korporasi secara lengkap dalam Laporan Tahunan ini.
kepada regulator dan dalam komunikasi publik lainnya. The Company’s Code of Conduct regulated the basic principles
This statement is set out in the Business and Ethical Conduct Guidelines which that must be adhered to by all employees, Board of Directors,
must clearly disclose the corporate expectations that every member of the and Board of Commissioners. These principles include honesty,
Board of Directors and Board of Commissioners as well as the employees will: integrity, compliance with the laws and regulations, and a
• Act for the best interest of the corporation; prohibition to be involved in conflict of interest and abuse of
• Act truthfully and with high level of integrity; position. The Company affirms every individual must act in
• Act independently and act based on complete information, in good faith, the best interests of the company, maintain transparency,
with due diligence and with caution; and avoid actions that may harm or tarnish the Company’s
• Comply with the applicable laws and regulations for the corporation and reputation. Information on Code of Conduct is fully disclosed
its operations; in this Annual Report.
• Avoid actions violating the laws and regulations or unethical actions based
on the ethical guidelines of the corporation;
• Not involved or participate in any activity whatsoever which will cause
conflict of interest for the best interest of the corporation or which will
have negative impact on corporate’s reputation;
• Not exploit the property or information owned by the corporation, other
asset ownership or its customers for personal interest or which may inflict
losses to the corporation and its customers.
• Not using the position or the opportunity generated by the position for
personal interest;
• Avoid the act of requesting or receiving from third party, payment,
gratification or other benefits for personal or for other party which may
cause conflict of interest/benefit third party by violating the laws and
regulations;
• Respect difference of opinion and rights of every member of the Board
of Directors, Board of Commissioners, and employees; and
• Ensure disclosure in a complete, fair, accurate, timely, and understandable
manner in reports and documents submitted by the corporation to the
regulator and in other public communication.
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Principles/Recommendations Description Implementation in the Company
b. Direksi menetapkan kebijakan dan praktik anti pencucian uang dan pendanaan Diterapkan
terorisme, anti suap, antikorupsi, anti kecurangan (anti-fraud), keterlibatan Applied
dalam politik dengan mengacu pada standar nasional atau internasional Perseroan memiliki kebijakan khusus terkait anti-korupsi dan
mengenai anti pencucian uang, anti suap, antikorupsi, anti kecurangan, atau anti-fraud sebagaimana tercantum dalam Kebijakan anti-
standar terkait lainnya. Korupsi dan Kebijakan Etika Bisnis.
The Board of Directors establishes policies and practices of anti-money The Company has specific policies related to anti-corruption
laundering and terrorism financing, anti-bribery, anti-corruption, anti-fraud, and anti-fraud as stated in the Anti-Corruption Policy and
involvement in politics by referring to national or international standards Business Ethics Policy
on anti-money laundering, anti-bribery, anticorruption, anti-fraud or other
related standards.
2. Nilai-Nilai dan Budaya Organisasi
Organizational Values and Culture
a. Korporasi mengartikulasikan, menumbuhkan, dan mengungkapkan budaya Diterapkan Perseroan menanamkan budaya integritas dan tanggung
serta nilai-nilai korporasi. Applied jawab melalui penerapan Kode Etik yang berlaku bagi
The Corporation articulates, grows and disclose corporate culture and values. seluruh karyawan, Direksi, dan Dewan Komisaris. Kode
Etik ini dikomunikasikan secara efektif dan menjadi bagian
dari strategi perusahaan untuk menumbuhkan nilai-nilai
korporasi. Kepatuhan terhadap Kode Etik dibuktikan melalui
penandatanganan Pakta Integritas, yang menjadi dasar dalam
menciptakan lingkungan kerja yang etis dan profesional.
The Company instills a culture of integrity and responsibility
through the implementation of the Code of Conduct that
applies to all employees, Board of Directors, and Board of
Commissioners. This Code of Conduct is communicated
effectively and is part of company’s strategy to foster corporate
values. Compliance with the Code of Conduct is shown by the
signing of Integrity Pact, which is the basis for creating an
ethical and professional work environment.
3. Penegakan dan Komunikasi Pedoman Etika, Nilai-Nilai, dan Budaya
Enforcement and Communication of Ethical Guidelines, Values, and Culture
a. Pedoman perilaku dan kode etik korporasi dikomunikasikan secara efektif Diterapkan Kode Etik dikomunikasikan secara efektif kepada seluruh
kepada Direksi, Dewan Komisaris, serta seluruh karyawan, diintegrasikan ke Applied karyawan, Direksi, dan Dewan Komisaris sejak awal bergabung,
dalam strategi dan operasi korporasi termasuk sistem manajemen risiko dan serta menjadi bagian dari strategi dan operasi perusahaan.
struktur remunerasi, serta ditegakkan. Kode Etik diintegrasikan dalam sistem manajemen risiko dan
Corporate behavior and code of conduct guidelines must be effectively struktur remunerasi. Perseroan memastikan penegakan Kode
communicated to the Board of Directors, Board of Commissioners, as well as Etik secara konsisten dan dapat diakses kapan saja melalui
all employees, must be integrated into the corporate strategies and operations, jaringan komunikasi internal.
including the risk management system and remuneration structure, as well The Code of Conduct is effectively communicated to all
as enforced. employees, the Board of Directors, and Board of Commissioners
since first joining, and becomes part of company’s strategy
and operations. The Code of Conduct is integrated into the
risk management system and remuneration structure. The
Company ensures the Code of Ethics is enforced consistently
and can be accessed any time through internal communication
network.
V. Manajemen Risiko, Pengendalian Internal, dan Kepatuhan
Risk Management, Internal Control, and Compliance
1. Pengendalian Internal dan Kepatuhan
Internal Control and Compliance
a. Direksi melakukan reviu secara berkala atas ketepatan desain dan efektivitas Diterapkan Direksi secara rutin melakukan reviu atas ketepatan desain
operasional sistem governansi, pengelolaan risiko, pengendalian internal dan Applied dan efektivitas operasional penerapan GCG, manajemen risiko,
kepatuhan korporasi dan melaporkan pelaksanaan dan hasil reviu kepada para pengendalian internal, dan kepatuhan terhadap peraturan
Pemegang Saham melalui Laporan Tahunan Korporasi. perundang-undangan. Hasil reviu tersebut disampaikan kepada
The Board of Directors carries out periodic review on design accuracy and Pemegang Saham melalui Laporan Tahunan.
operational effectiveness of the governance system, risk management, internal The Board of Directors periodically reviews the design accuracy
control, and corporate compliance and report the implementation and review and operational effectiveness of GCG implementation, risk
results to shareholders through the Corporate Annual Report. management, internal control, and compliance with the laws
and regulations. The review results are submitted to the
Shareholders through the Annual Report.
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2. Manajemen Risiko
Risk Management
a. Strategi dan risiko merupakan satu kesatuan, diungkapkan secara transparan, Diterapkan Direksi dan Departemen Manajemen Risiko secara rutin
masuk ke dalam pelaksanaan tugas dan tanggung jawab Direksi dan Dewan Applied mengevaluasi penerapan sistem manajemen risiko dengan
Komisaris, serta dalam diskusi di rapat Dewan Komisaris dan Direksi. pengawasan Dewan Komisaris. Evaluasi ini dibahas dalam rapat
Strategies and risks are one integral part, disclosed transparently, included gabungan Direksi dan Dewan Komisaris untuk memastikan
in the implementation of duties and responsibilities of the Board of Directors bahwa manajemen risiko menjadi bagian integral dari strategi
and Board of Commissioners, and in the discussions in the meetings of the perusahaan dan diterapkan secara efektif sesuai dengan 4
Board of Commissioners and Board of Directors. pilar governansi korporat.
The Board of Directors and Risk Management Department
b. Komite Pemantau Manajemen Risiko membantu pelaksanaan tugas Dewan routinely evaluating the implementation of risk management
Komisaris dengan menciptakan mekanisme yang transparan, fokus, dan system under the supervision of the Board of Commissioners.
independen dalam pengawasan manajemen risiko korporasi. This evaluation is discussed in the joint meeting of the Board
The Risk Management Monitoring Committee assists the implementation of of Directors and Board of Commissioners to ensure risk
duties of the Board of Commissioners by creating transparent, focused, and management is an integral part of the company’s strategy
independent mechanism in the supervision of corporate risk management. and is implemented effectively in line with the 4 pillars of
corporate governance.
3. Integrasi Governansi, Manajemen Risiko, dan Kepatuhan
Governance Integration, Risk Management, and Compliance
a. Direksi membangun sistem governansi, manajemen risiko, dan kepatuhan Diterapkan Perseroan merancang dan mengimplementasikan sistem
(“GRC”) yang terintegrasi, dengan menangani berbagai ketidakpastian secara Applied manajemen risiko yang terintegrasi di seluruh lini bisnis.
terpadu dan dengan integritas yang tinggi, untuk meyakinkan bahwa korporasi Sistem ini bertujuan untuk menangani ketidakpastian secara
dapat mencapai tujuannya. menyeluruh dan meminimalkan dampak potensial terhadap
The Board of Directors builds an integrated governance, risk management perusahaan, dengan memastikan integritas dalam setiap
and compliance {GRC) system, by handling various uncertainties in integrated proses untuk mendukung pencapaian tujuan perusahaan.
manner and with high integrity, to ensure the corporation is able to achieve The Company designs and implements the integrated risk
its objectives. management system on all business lines. This system aims
to handle uncertainty comprehensively and minimize potential
impacts on the company, by ensuring integrity in every process
to support achievement of company’s goals.
b. Direksi memastikan bahwa bagian yang membawahi fungsi kepatuhan tidak Diterapkan Unit Audit Internal Perseroan tidak merangkap dalam
merangkap melaksanakan fungsi yang berpotensi menimbulkan benturan Applied melaksanakan fungsi yang berpotensi menimbulkan benturan
kepentingan. kepentingan.
The Board of Directors ensures the unit liable for the compliance function does The Company’s Internal Audit Unit does not concurrently
not concurrently running function that potentially causing conflict of interest. running function that potentially causing conflict of interest.
4. Audit Internal
Internal Audit
a. Dewan Komisaris, melalui Komite Audit, memantau dan memastikan bahwa Diterapkan Dewan Komisaris, melalui Komite Audit, memantau dan
fungsi audit internal membantu korporasi untuk mencapai tujuannya dengan Applied memastikan bahwa fungsi audit internal mendukung
membawa pendekatan yang objektif dan disiplin untuk mengevaluasi dan pencapaian tujuan perusahaan dengan pendekatan yang
meningkatkan efektivitas manajemen risiko, pengendalian internal, dan objektif dan disiplin dalam mengevaluasi dan meningkatkan
governansi korporat. efektivitas manajemen risiko, pengendalian internal, dan tata
The Board of Commissioners via Audit Committee will monitors and ensures kelola perusahaan. Informasi lebih lengkap mengenai hal ini
the internal audit function is assisting the corporation to achieve its objectives diungkapkan pada Unit Audit Internal dalam Laporan Tahunan.
by taking objective approach and discipline to evaluate and improve the The Board of Commissioners, via Audit Committee, monitors
effectiveness of risk management internal control, and corporate governance. and ensures the internal audit is supporting the achievement
of company’s objectives with objective and disciplined
approach in evaluating and improving the effectiveness of
risk management, internal control, and corporate governance.
More complete information on this is disclosed in the Internal
Audit Unit in the Annual Report.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
VI. Pengungkapan dan Transparansi
Disclosure and Transparency
1. Kebijakan Pengungkapan
Disclosure Policy
a. Korporasi memiliki kebijakan dan prosedur pengungkapan dan transparansi Diterapkan Perseroan memiliki Kebijakan Tata Kelola dan Kebijakan
yang memastikan pengungkapan informasi material dan menjaga informasi Applied Komunikasi dengan Pemegang Saham yang mengatur
sensitif serta rahasia korporasi. keterbukaan informasi dan menjaga kerahasiaan data sensitif.
The corporation has policy and procedure of disclosure and transparency, Perseroan berkomitmen menyampaikan informasi material
ensuring disclosure of material information and safeguarding corporate’s kepada seluruh Pemegang Saham secara tepat waktu, akurat,
sensitive and confidential information. dan teratur, kecuali yang bersifat rahasia. Perseroan juga
menjamin kesetaraan akses informasi tanpa keberpihakan
b. Hak Pemegang Saham untuk memperoleh secara teratur dan tepat waktu pada Pemegang Saham tertentu.
informasi material yang relevan tentang korporasi harus dipenuhi. The Company has Governance Policy and Communication Policy
Shareholders’ right to regularly and timely receive relevant material information with Shareholders that regulates information disclosure and
on the corporation must be fulfilled. maintains confidentiality of sensitive data. The Company is
committed to deliver material information to all Shareholders in
a timely, accurate, and regular manner, except for confidential
information. The Company also guarantees equal access to
information without leaning towards certain Shareholders.
2. Laporan Keuangan dan Keberlanjutan
Financial Statements and Sustainability Report
a. Korporasi mengungkapkan sistem dan prosedur untuk memastikan bahwa Diterapkan Perseroan memiliki sistem pengendalian internal untuk
Laporan Keuangan interim yang tidak diaudit atau direviu oleh auditor eksternal Applied memastikan Laporan Keuangan Interim yang tidak diaudit tetap
secara material adalah akurat, lengkap, dan memberikan investor informasi akurat dan lengkap. Komite Audit mereviu laporan sebelum
yang tepat untuk membuat keputusan investasi yang tepat. dipublikasikan guna menjamin transparansi dan memberikan
The corporation discloses system and procedure to ensure the interim Financial informasi yang relevan bagi investor.
Statements, unaudited or not reviewed by external auditor, is materially The Company has an internal control system to ensure the
accurate, complete, and provide current information to the investor to make unaudited Interim Financial Statements remains accurate and
correct investment decision. complete. The Audit Committee reviews the statements prior
to publication to ensure transparency and provide relevant
information to investors.
b. Komite Audit memastikan kualitas audit Laporan Keuangan yang dilaksanakan Diterapkan Komite Audit memastikan kualitas audit Laporan Keuangan oleh
oleh auditor eksternal. Kegiatan ini termasuk merekomendasikan penunjukan, Applied auditor eksternal, termasuk merekomendasikan penunjukan,
penunjukan kembali dan, jika perlu, pemberhentian dan remunerasi auditor penunjukan kembali, pemberhentian, dan remunerasi jika
eksternal. diperlukan.
The Audit Committee ensures the audit quality of Financial Statements done The Audit Committee ensures the audit quality of Financial
by external auditor. This activity includes recommending the appointment, Statements by external auditor, including recommending the
reappointment, and, if necessary, dismissal and remuneration of external appointment, reappointment, dismissal and remuneration if
auditor. necessary.
c. Laporan Keberlanjutan harus disiapkan dan diungkapkan dengan akurat dan Diterapkan Laporan Keberlanjutan disusun oleh Direksi dan Manajemen
disusun sesuai kerangka pelaporan keberlanjutan nasional atau internasional. Applied sesuai ketentuan, menggunakan standar nasional dan
The sustainability report must be prepared and disclosed accurately and internasional, yaitu Peraturan Otoritas Jasa Keuangan No. 51/
composed in line with the national or international sustainability reporting POJK.03/2017 tentang Keuangan Berkelanjutan dan kerangka
framework. Global Reporting Initiative (GRI).
The Sustainability Report is composed by Board of Directors
and Management in line with the provisions, using national and
international standards, namely Financial Services Authority
Regulation No. 51/POJK.03/2017 on Sustainable Finance and
Global Reporting Initiative (GRI) framework.
d. Korporasi menerbitkan Laporan Tahunan secara terintegrasi yang Diterapkan
menempatkan kinerja historis ke dalam konteks dan menggambarkan risiko, Applied
Laporan Tahunan Perseroan menyajikan informasi tentang
peluang, dan prospek korporasi di masa depan, sehingga membantu Pemegang
kinerja historis dalam konteks yang relevan, serta menguraikan
Saham dan pemangku kepentingan memahami tujuan strategis korporasi dan
risiko, peluang, dan prospek perusahaan di masa mendatang.
kemajuannya dalam menciptakan nilai yang berkelanjutan.
The Company’s Annual Report presents information regarding
The corporation issues an integrated Annual Report which put historical
historical performance in a relevant context, and outlines future
performance into the context and illustrate the risk, probability, and future
company’s risks, opportunities and prospects.
corporate prospect, thus assisting Shareholders and the stakeholders to
understand corporate strategies and progress in creating sustainable values.
e. Laporan Tahunan perusahaan terbuka mengungkapkan pemilik manfaat Diterapkan Informasi terkait pemilik manfaat terakhir telah diungkapkan
akhir dalam kepemilikan saham perusahaan terbuka paling sedikit 5% (lima Applied bagian Informasi Pemegang Saham Utama dan/atau Pengendali
persen), selain pengungkapan pemilik manfaat akhir dalam kepemilikan saham bab Profil Perusahaan dalam Laporan Tahunan ini.
perusahaan terbuka melalui Pemegang Saham Utama dan Pengendali. Information related to ultimate beneficial owner has been
Annual Report of Public Company discloses beneficial owner in share ownership disclosed in the Information of Major and/ or Controlling
of Public Company of at least 5%, other than disclosure of beneficial owner in Shareholders section of the Company Profile chapter in this
share ownership of Public Company through Major and Controlling shareholders. Annual Report.
PT Sawit Sumbermas Sarana Tbk 277
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Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
3. Diseminasi Informasi
Dissemination of Information
a. Saluran penyebaran informasi harus menyediakan akses yang setara, tepat Diterapkan Perseroan secara konsisten menggunakan aset digital sebagai
waktu, dan relatif murah untuk informasi yang relevan bagi pengguna. Applied media untuk menyampaikan informasi kepada para pemangku
Information dissemination channel must provide equal, timely, and relatively kepentingan. Berbagai kanal komunikasi yang tersedia, seperti
cheap access for information which is relevant for the user. situs web, dan public expose.
The Company consistently uses digital assets as media
to disseminate information to stakeholders. Various
communication channels are available, such as websites and
public exposes.
b. Korporasi memastikan bahwa pernyataan tahunan terhadap penerapan Penjelasan Pernyataan mengenai penerapan PUGKI baru akan disampaikan
Pedoman Umum Governansi Korporat Indonesia, termasuk penjelasan atas Applied oleh Perseroan dalam Laporan Tahunan 2025. Ke depan,
penerapan atas masing-masing Rekomendasi dan Panduan tersedia di situs Perseroan berkomitmen untuk konsisten dan meningkatkan
web selama jangka waktu minimal 5 tahun. kualitas penerapan setiap rekomendasi yang diberikan oleh
The corporation ensures the annual statement on the implementation of PUGKI serta akan mempublikasikannya di situs web.
General Guidelines for Indonesian Corporate Governance, and explanation A statement regarding the implementation of new PUGKI
regarding the implementation of each Recommendation and Guideline is will be submitted by the Company in the 2025 Annual Report.
available in the website for at least 5 years. Going forward, the Company is committed to be consistent and
improving the implementation quality of each recommendation
given by PUGKI and will publish it on the website.
c. Untuk korporasi yang terdaftar di pasar modal di yurisdiksi selain yurisdiksi Diterapkan
asal, peraturan perundang-undangan atas governansi korporat yang berlaku Applied
harus di diungkapkan dengan jelas. Dalam hal cross listing, kriteria dan prosedur Hingga akhir tahun buku 2025, Perseroan hanya mencatatkan
cross listing, kriteria dan prosedur untuk mengakui persyaratan listing untuk dan memperdagangkan sahamnya di Bursa Efek Indonesia,
listing utama harus transparan dan didokumentasikan. tempat domisili Perseroan.
For corporation listed at the capital market within the jurisdiction, other than its Until end of 2025 fiscal year, the Company only listed and
origin jurisdiction, the laws and regulations on prevailing corporate governance traded its shares on Indonesia Stock Exchange, the Company’s
must be disclosed clearly. ln case of cross listing, the cross listing criteria and domicile.
procedure, criteria and procedure to acknowledge listing requirements for
main listing must be transparent and documented.
VII. Perlindungan terhadap Hak-Hak Pemegang Saham
Protection towards the Rights of the Shareholders
1. Hak Pemegang Saham
Shareholder Rights
a. Korporasi memiliki suatu kebijakan komunikasi yang memfasilitasi dan Diterapkan
mendorong partisipasi Pemegang Saham atau investor. Applied
The corporation has a communication policy to facilitate and encourage the
participation of Shareholders or investor.
b. Korporasi yang merupakan entitas induk memastikan bahwa kebijakan
governansi korporatnya berlaku bagi Entitas Anak dan entitas sepengendali
yang di dalamnya investasi korporasi adalah signifikan.
Perseroan memiliki kebijakan komunikasi dengan Pemegang
The corporation as parent company ensures its corporate governance policy
Saham, sebagaimana diatur dalam Anggaran Dasar dan
is applicable to Subsidiaries and entities of the same control in which the
dilaksanakan melalui Sekretaris Perusahaan.
investment of the corporation is significant.
The Company has a communication policy with Shareholders,
c. Korporasi memiliki aturan dan prosedur yang mengatur akuisisi, as stipulated in the Articles of Association and implemented
pengambilalihan, dan transaksi luar biasa, seperti merger dan penjualan by Corporate Secretary.
aset korporasi yang substansial untuk memastikan transaksi terjadi secara
transparan dan dalam kondisi yang wajar dan melindungi hak-hak semua
Pemegang Saham sesuai dengan kelasnya.
The corporation has rules and procedures regulating the acquisition, take
over and extraordinary transaction, such as merger and sale of substantial
corporation assets to ensure the transaction is done transparently and fairly
and protects the rights of all Shareholders in line with their classes.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
2. Perlakuan Adil Terhadap Pemegang Saham
Fair Treatment toward the Shareholders
a. Korporasi memiliki aturan dan prosedur yang memastikan: Diterapkan Perseroan telah memiliki kebijakan perlakuan setara terhadap
• Semua Pemegang Saham dari seri yang sama dalam satu kelas saham Applied Pemegang Saham tanpa memandang jumlah kepemilikan
harus diperlakukan setara; serta saham dan latar belakangnya. Seluruh pemegang saham
• Pengungkapan aturan dan prosedur tersebut serta pengungkapan struktur Perseroan memiliki hak suara yang proporsional dan
modal dan pengaturan yang memungkinkan Pemegang Saham tertentu kesempatan yang sama untuk memberikan suara dalam RUPS.
memeroleh pengaruh atau kendali yang tidak proporsional dengan Mekanisme pengambilan suara pada RUPS telah diatur dalam
kepemilikan sahamnya. tata cara rapat RUPS. Perseroan juga telah mengungkapkan
Corporation has rules and procedures to ensure: struktur modal dan pemegang saham pengendali, baik dalam
• All Shareholders from the same series in the same class of share must Laporan Tahunan maupun Laporan Keuangan.
be treated equally; and The Company has established a policy of equitable treatment
• The disclosure of the rules and procedure as well as the disclosure of the for Shareholders regardless of the number of shares owned
capital structure and the arrangement enabling certain Shareholder to or their background. All of the Company’s Shareholders have
gain influence or control which is not proportional to its share ownership. proportional voting rights and equal opportunities to cast
their votes at the General Meeting of Shareholders (GMS). The
voting procedures at the GMS are regulated in the GMS meeting
rules. The Company has also disclosed its capital structure
and controlling shareholder in both the Annual Report and the
Financial Statements.
b. Korporasi memiliki aturan dan prosedur yang memastikan transaksi pihak Diterapkan
Perseroan memastikan bahwa transaksi pihak berelasi yang
berelasi disetujui dan dilaksanakan sedemikian rupa yang dapat meyakinkan Applied
dilaksanakan tidak memiliki benturan kepentingan serta
bahwa benturan kepentingan telah dikelola dengan tepat, dan melindungi
kepentingan Perseroan dan Pemegang Saham telah terlindungi.
kepentingan korporasi dan Pemegang Saham.
The Company ensures related party transactions carried out
The corporation has rules and procedure to ensure the affiliated party
have no conflict of interest and the interests of the Company
transactions are approved and carried out in such a way to assure that
and Shareholders are protected.
conflict of interest has been properly managed, and protect the interest of
the corporation and shareholders.
c. Korporasi memiliki dan mengungkapkan kebijakan untuk mencegah terjadinya Diterapkan
insider trading. Korporasi memiliki aturan yang jelas mengenai perdagangan Applied
Perseroan telah memiliki kebijakan terkait insider trading,
apa pun dalam saham korporasi yang dilakukan oleh Direktur, Komisaris, dan
sebagaimana tercantum dalam Pedoman Tata Kelola
orang dalam untuk memastikan bahwa siapapun tidak boleh mendapatkan
Perusahaan. Informasi ini juga diungkapkan pada bagian
keuntungan secara langsung atau tidak langsung dari informasi yang tidak/
Transaksi Orang Dalam di Laporan Tahunan.
belum tersedia di pasar.
The Company has a policy related to insider trading as stated
The corporation has and discloses policy to prevent occurrence of insider
in the Corporate Governance Guidelines. This information is
trading, The corporation has clear rules on any trading in the corporation
also disclosed in the Insider Transaction section in the Annual
shares carried out by the Director, Commissioner, and insider to ensure no
Report.
one obtain direct or indirect benefit from the information which is not/not
yet available in the market.
3. Rapat Umum Pemegang Saham
General Meeting of Shareholders
a. Korporasi melakukan panggilan RUPS dengan agenda dan materi RUPS Diterapkan
selengkap dan sedini mungkin (paling lambat 28 hari sebelum RUPS) untuk Applied Perseroan melaksanakan pemanggilan RUPS paling lambat 21
memberikan waktu dan materi yang cukup bagi Pemegang Saham untuk hari sebelum RUPS. Pemanggilan tersebut telah dipublikasikan
mempelajari dengan baik agenda rapat. Undangan rapat dan seluruh informasi pada dipublikasikan pada situs web Perseroan, Bursa Efek
RUPS diungkapkan melalui sarana elektronik seperti melalui situs web Indonesia, dan Kustodian Sentral Efek Indonesia.
korporasi. The Company issues the GMS invitation no later than 21 days
The corporation gives the GMS invitation along with GMS agenda and materials prior to the GMS. The invitation has been published on the
as complete and as early as possible (at the latest 28 days prior to the GMS) to websites of the Company, Indonesia Stock Exchange, and
give enough time and materials for the Shareholders to properly review the Indonesian Central Securities Depository.
meeting agenda. The meeting invitees and all GMS information are disclosed
via electronic means, such as the corporate website.
b. Korporasi memiliki dan mengungkapkan aturan dan prosedur yang Diterapkan Mekanisme pengambilan keputusan/pemungutan suara RUPS
memfasilitasi Pemegang Saham dalam berpartisipasi dan memberikan suara Applied baik secara terbuka maupun tertutup dimuat dalam Anggaran
secara efektif di RUPS. Dasar Perseroan.
The corporation has and discloses rules and procedures facilitating The decision making/voting mechanism of the GMS, both open
Shareholders to participate and casting votes effectively in the GMS. or closed, is stated in the Company’s Articles of Association.
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Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
c. Pemegang Saham berpartisipasi efektif dalam menetapkan penunjukan Diterapkan Pemegang Saham berpartisipasi efektif dalam menetapkan
anggota Direksi dan Dewan Komisaris. Applied penunjukan anggota Direksi dan Dewan Komisaris Perseroan.
Shareholders effectively participate in determining the appointment of Sebagaimana diungkapkan dalam Kebijakan dan Prosedur
members of the Board of Directors and Board of Commissioners. Nominasi dalam Laporan Tahunan ini.
Shareholders effectively participate in determining the
appointment of members of the Board of Directors and Board of
Commissioners of the Company. As disclosed in the Nomination
Policy and Procedure in this Annual Report.
d. Seluruh anggota Direksi dan anggota Dewan Komisaris hadir dalam RUPS Penjelasan RUPS Tahunan Perseroan pada 21 April 2025 dihadiri oleh
Tahunan. Explanation seluruh anggota Direksi yang aktif.
All members of the Board of Directors and members of the Board of The Company’s Annual GMS on April 21, 2025 was attended by
Commissioners are present at the Annual GMS. active members of the Board of Directors.
e. Korporasi memastikan transparansi dan akuntabilitas auditor eksternal di Diterapkan Dasar penunjukan Kantor Akuntan Publik dan Akuntan Publik
RUPS. Applied yang akan mengaudit Laporan Keuangan Perseroan tahun
The corporation ensures the transparency and accountability of external 2025 telah disampaikan melalui keputusan RUPS Tahunan.
auditor at the GMS. The basis of appointment of Public Accounting Firm and
Public Accountant who will audit the Company’s 2025 Financial
Statements has been disclosed through Annual GMS resolution.
f. Penyampaian hasil pemungutan suara dan ringkasan risalah RUPS secara Diterapkan Perseroan telah mengungkapkan hasil pemungutan suara
lengkap diumumkan ke publik pada hari kerja berikutnya. Applied dan ringkasan risalah RUPS secara lengkap dalam situs web
The presentation of complete voting results and summary of GMS minutes perusahaan dan Bursa Efek Indonesia.
will be published to the public on the subsequent working day. The Company has disclosed the complete voting results and
summary of GMS minutes on company and Indonesia Stock
Exchange websites.
VIII. Penghargaan terhadap Pemangku Kepentingan
Appreciation to the Stakeholders
1. Keterlibatan Pemangku Kepentingan Kunci (Stakeholder Engagement)
Key Stakeholders Engagement
a. Korporasi melalui Sekretaris Korporasi melaksanakan komunikasi yang reguler, Diterapkan Perseroan telah mengungkapkan proses dalam
transparan, dan efektif dengan pemangku kepentingan kunci serta melibatkan Applied mengidentifikasi dan memilih pemangku kepentingan
mereka untuk memahami harapan dan keluhan mereka serta dampak korporasi dan keterlibatannya yang telah diungkapkan dalam
terhadap mereka. Laporan Keberlanjutan. Selain itu, Perseroan juga memiliki
The corporation via Corporate Secretary carries out regular, transparent, Whistleblowing System sebagai sarana untuk menyampaikan
and effective communication with key stakeholders and engages them to saran, masukan, dan keluhan/pengaduan.
understand their hopes and complaints as well as the impact of corporation The Company has disclosed the process of identifying and
towards them. selecting stakeholders and their engagement which has been
disclosed in the Sustainability Report. The Company also has
a Whistleblowing System as a means to submit suggestions,
input, and grievance/ complaints.
2. Integrasi Keberlanjutan dalam Model Bisnis
Sustainable Integration in Business Model
a. Dewan Komisaris bersama-sama dengan Direksi bertanggung jawab, akuntabel, Diterapkan
dan transparan atas governansi keberlanjutan, termasuk menetapkan strategi, Applied
prioritas, dan target keberlanjutan korporasi. Direksi dan Dewan Komisaris Dewan Komisaris, Direksi, dan Ketua Divisi Keberlanjutan
memasukkan pertimbangan keberlanjutan ketika menjalankan perannya, telah menetapkan strategi, prioritas, dan target keberlanjutan
termasuk antara lain dalam pengembangan dan implementasi strategi Perseroan telah dikomunikasikan kepada para Pemegang
korporasi, rencana bisnis, rencana aksi utama, dan manajemen risiko. Saham melalui Laporan Tahunan dan Laporan Keberlanjutan.
The Board of Commissioners together with the Board of Directors are The Board of Commissioners, Board of Directors, and Head
responsible, accountable, and transparent over sustainability governance, of Sustainability Division have established the Company’s
including setting up the strategies, priority, and targets of the corporation’s sustainability strategies, priorities, and targets which have
sustainability. The Board of Directors and Board of Commissioners include been communicated to Shareholders through the Annual
the sustainable considerations when carrying out the roles, including, among Report and Sustainability Report.
others, in development and implementation of corporate strategies, business
plan, main action plan, and risk management.
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Tata Kelola Perusahaan
Good Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
Principles/Recommendations Description Implementation in the Company
3. Perlindungan terhadap Pemangku Kepentingan
Protection toward the Stakeholders
a. Direksi memastikan dan mengungkapkan bahwa operasi korporasi Diterapkan Perseroan senantiasa menjalankan aktivitas operasional
mencerminkan penerapan standar etika, tanggung jawab sosial dan lingkungan Applied sesuai dengan peraturan perundang-undangan yang berlaku.
yang tinggi di seluruh korporasi dan memastikan bahwa kebijakan dan prosedur Hal tersebut dilakukan sebagai upaya dalam menciptakan
yang tepat diterapkan untuk menghormati serta mematuhi hak-hak pemangku lingkungan kerja yang beretika, bertanggung jawab
kepentingan. terhadap tanggung jawab sosial dan lingkungan serta saling
The Board of Directors ensures and discloses that corporate operations menghormati dan mematuhi hak-hak pemangku kepentingan.
reflect implementation of high ethical standards, social and environmental Informasi lengkap telah diungkapkan dalam Laporan Tahunan
responsibility throughout the corporation and ensure the appropriate policies dan Laporan Keberlanjutan.
and procedures are applied to respect and comply with the stakeholders’ rights. The Company always carries out operational activities in
line with applicable laws and regulations. This is done as an
effort to create an ethical work environment, responsible for
social and environmental responsibilities, mutual respect and
compliance with stakeholder rights. Complete information has
been disclosed in the Annual Report and Sustainability Report.
b. Direksi mendorong karyawan bekerja untuk kepentingan jangka panjang Diterapkan Perseroan senantiasa mendorong karyawan untuk
korporasi dan mengedepankan keberlanjutan. Applied menerapkan keberlanjutan dalam operasional bisnis. Hal
The Board of Directors encourages the employees to work for the long-term ini dapat dilihat pada kinerja keberlanjutan Perseroan yang
interest of the corporation to prioritize sustainability. diungkapkan di Laporan Keberlanjutan. Perseroan juga telah
mengintegrasikan ESG ke dalam sistem manajemen risiko
Perusahaan.
The Company continuously encourages employees to
implement sustainability in business operations. This is
reflected in the Company’s sustainability performance as
disclosed in the Sustainability Report. The Company has also
integrated ESG into its Enterprise Risk Management system.
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Komitmen Perseroan dalam Pelaksanaan TJSL The Company’s Commitment to Social and Environmental Responsibility (SER) Perseroan berkomitmen untuk menjalankan Program Tanggung The Company is committed to implementing Social and Jawab Sosial dan Lingkungan (TJSL) sebagai bagian integral dari Environmental Responsibility (SER) programs as an integral part strategi bisnis berkelanjutan. Komitmen ini dilandaskan pada of its sustainable business strategy. This commitment is based on keyakinan bahwa keberhasilan usaha tidak hanya diukur dari kinerja the belief that business success is not solely measured by financial finansial, tetapi juga dari kemampuan Perseroan dalam menciptakan performance, but also by the Company’s ability to create added value nilai tambah bagi masyarakat dan lingkungan di sekitar wilayah for communities and the environment surrounding its operational operasional. areas. Dalam implementasinya, Perseroan menempatkan masyarakat In its implementation, the Company recognizes communities as key sebagai pemangku kepentingan strategis yang memiliki keterkaitan stakeholders directly linked to operational continuity and long-term langsung dengan keberlangsungan operasional dan keberlanjutan business sustainability. Therefore, TJSL programs are designed in bisnis. Oleh karena itu, program TJSL dirancang secara terstruktur, a structured, measurable, and needs-based manner, emphasizing terukur, dan berbasis kebutuhan nyata masyarakat, dengan targeted impact, meaningful benefits, and long-term sustainability. mengedepankan prinsip tepat sasaran, memberikan manfaat, serta berorientasi jangka panjang. Sepanjang tahun 2025, Perseroan melaksanakan program TJSL yang Throughout 2025, the Company implemented TJSL programs terbagi ke dalam enam pilar utama, yaitu sosial budaya, pendidikan, across six main pillars: social and cultural development, education, kesehatan, lingkungan, infrastruktur, serta pemberdayaan ekonomi health, environment, infrastructure, and community economic masyarakat. Keenam pilar ini dikembangkan melalui pendekatan yang empowerment. These pillars are developed through an adaptive adaptif terhadap karakteristik sosial dan ekonomi masing-masing approach tailored to the social and economic characteristics of each wilayah operasional, sehingga setiap program mampu memberikan operational area, ensuring that each program delivers relevant and dampak yang relevan, berkelanjutan, serta memperkuat hubungan sustainable impact while strengthening harmonious relationships harmonis antara Perseroan dan masyarakat. between the Company and local communities. Melalui pelaksanaan TJSL yang konsisten dan terarah, Perseroan Through consistent and well-directed SER implementation, the berupaya mendorong terciptanya pertumbuhan yang inklusif, Company strives to promote inclusive growth, enhance community meningkatkan kesejahteraan masyarakat, serta memperkuat fondasi welfare, and strengthen the foundation of long-term business keberlanjutan usaha dalam jangka panjang. sustainability. DASAR HUKUM LEGAL BASIS 1. Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas. 1. Law No. 40 of 2007 concerning Limited Liability Companies. 2. Peraturan Pemerintah No. 47 Tahun 2012 tentang Tanggung 2. Government Regulation No. 47 of 2012 concerning Social and Jawab Sosial dan Lingkungan. Environmental Responsibility. 3. Undang-Undang No. 25 Tahun 2007 tentang Penanaman Modal. 3. Law No. 25 of 2007 concerning Investment. 4. Anggaran Dasar Perseroan. 4. The Company’s Articles of Association. 5. ISO 26000 tentang Panduan Tanggung Jawab Sosial. 5. ISO 26000 on Social Responsibility Guidelines. 6. Tata Kelola Perusahaan (GCG) dan Etika Bisnis. 6. Good Corporate Governance (GCG) and Business Ethics. 7. Sertifikasi keberlanjutan, termasuk: 7. Sustainability certifications, including: a. Indonesian Sustainable Palm Oil (ISPO); a. Indonesian Sustainable Palm Oil (ISPO); b. Roundtable on Sustainable Palm Oil (RSPO); serta b. Roundtable on Sustainable Palm Oil (RSPO); and c. Kepatuhan terhadap prinsip Hak Asasi Manusia (HAM). c. Compliance with Human Rights (HR) principles. Tujuan Pelaksanaan TJSL Objective of SER Implementation Tujuan utama program TJSL Perseroan adalah sebagai berikut: Main objective in implementing the Company’s SER is as follow: 1. Membangun hubungan harmonis dengan pemangku kepentingan; 1. To build harmonious relationships with stakeholders; 2. Mendukung kelancaran operasional perusahaan; 2. To support smooth business operations; 3. Meningkatkan kesejahteraan masyarakat; serta 3. To improve community welfare; and 4. Melestarikan lingkungan dan sumber daya alam. 4. To preserve the environment and natural resources. 284 Laporan Tahunan 2025 Annual Report
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Visi dan Misi TJSL
SER Vision and Mission
Visi | Vision
Berkah untuk
Lingkungan Sekitarnya
Blessing for the Surrounding
Environment
Visi ini mencerminkan komitmen SSMS untuk menjadi perusahaan yang membawa dampak
positif, memberikan manfaat yang signifikan bagi masyarakat dan lingkungan sekitar, serta
menciptakan harmoni antara kegiatan usaha dan keberlanjutan.
This vision reflects SSMS’s commitment to becoming a company that generates positive
impact, delivers meaningful benefits to the surrounding communities and environment, and
creates harmony between business operations and sustainability
Misi | Mission
• Melaksanakan komitmen perusahaan atas tanggung jawab sosial
dan lingkungan yang akan memberikan nilai tambah kepada semua
pemangku kepentingan.
Carry out Company’s commitment to social and environmental
responsibility which will provide added value to all stakeholders.
• Menciptakan hubungan harmonis yang mendukung perkembangan
komunitas sekitar, seimbang dengan pertumbuhan perusahaan.
Creating harmonious relationships that support the development of
the surrounding community, in balance with Company’s growth.
• Melaksanakan tanggung jawab sosial perusahaan untuk
pembangunan masyarakat yang berkelanjutan.
Carry out corporate social responsibility for sustainable community
development.
• Membantu pemerintah Indonesia dalam meningkatkan kesejahteran
masyarakat.
Helping the Indonesian government in improving people’s welfare.
• Membangun hubungan yang harmonis dan kondusif dengan
semua pemangku kepentingan (stakeholder) untuk mendukung
perkembangan dan reputasi perusahaan.
Building harmonious and conducive relationships with all stakeholders
to support the development and reputation of Company.
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KRITERIA PELAKSANAAN TJSL CRITERIA OF SER IMPLEMENTATION
Tiga kriteria utama menjadi pedoman dalam memastikan efektivitas Three key criteria serve as guidelines to ensure the effectiveness
pelaksanaan program TJSL SSMS: of SSMS’s SER programs:
Program dirancang dan dijalankan Programs are designed and implemented
Tepat Sasaran berdasarkan kebutuhan nyata masyarakat based on the actual needs of local
On Target dan komunitas sekitar, sehingga manfaatnya communities, ensuring the benefits are
dapat dirasakan langsung oleh penerima. directly felt by the recipients.
Setiap program memiliki dampak yang positif Each program delivers positive and
Bermanfaat dan relevan, baik secara sosial, ekonomi, relevant impacts socially, economically, and
Helpful maupun lingkungan, yang mendukung environmentally supporting improvements in
peningkatan kualitas hidup masyarakat. the quality of life of the community.
Program-program TJSL dirancang untuk
SER programs are designed to create long-
memberikan dampak jangka panjang,
term impact, with a focus on sustainability
Berkelanjutan dengan fokus pada keberlanjutan guna
to ensure that benefits continue to be
Sustainable memastikan manfaat yang terus dirasakan
experienced by the community and the
oleh masyarakat dan lingkungan dari waktu
environment over time.
ke waktu.
KETERKAITAN PROGRAM TJSL ALIGNMENT OF SER PROGRAMS WITH THE
DENGAN TUJUAN PEMBANGUNAN SUSTAINABLE DEVELOPMENT GOALS (SDGS)
BERKELANJUTAN (SDGS)
Dalam memperkuat dampak program TJSL, Perseroan To enhance the impact of its SER programs, the Company integrates
mengintegrasikan Tujuan Pembangunan Berkelanjutan (Sustainable the Sustainable Development Goals (SDGs) as a guiding framework
Development Goals/SDGs) sebagai kerangka acuan dalam in program planning and implementation. This approach ensures
perencanaan dan pelaksanaan program. Pendekatan ini memastikan that each initiative not only delivers direct benefits to communities
bahwa setiap inisiatif yang dijalankan tidak hanya memberikan but also contributes to broader global sustainable development
manfaat langsung bagi masyarakat, tetapi juga berkontribusi objectives.
terhadap agenda pembangunan global yang berkelanjutan.
Program TJSL Perseroan yang terbagi dalam enam pilar utama The Company’s SER programs, structured across six main pillars,
secara langsung berkontribusi terhadap berbagai tujuan SDGs. directly contribute to various SDGs. The social and cultural pillar
Pilar sosial budaya mendukung upaya pengentasan kemiskinan supports poverty alleviation and inequality reduction, the education
dan pengurangan ketimpangan, pilar pendidikan berkontribusi pillar contributes to human capital development, and the health
pada peningkatan kualitas sumber daya manusia, sementara pilar pillar enhances community well-being. Meanwhile, environmental
kesehatan mendorong peningkatan kualitas hidup masyarakat. Di sisi and infrastructure initiatives support sustainable communities,
lain, pilar lingkungan dan infrastruktur berperan dalam menciptakan and economic empowerment programs promote local economic
komunitas yang lebih berkelanjutan, serta pilar pemberdayaan independence.
ekonomi masyarakat mendukung peningkatan kemandirian ekonomi
lokal.
Melalui integrasi ini, Perseroan tidak hanya menjalankan tanggung Through this integration, the Company not only fulfills its social
jawab sosial, tetapi juga berperan aktif dalam mendukung pencapaian responsibility but also actively contributes to inclusive and resilient
pembangunan berkelanjutan yang inklusif dan berdaya tahan, sustainable development, while strengthening its long-term value
sekaligus memperkuat kontribusi perusahaan terhadap masyarakat creation for society and the environment.
dan lingkungan secara berkesinambungan.
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Tabel Keterkaitan Program TJSL dengan SDGs
SER Program Mapping to SDGs
Pilar TJSL Program Utama Dampak yang Dihasilkan Keterkaitan SDGs
SER Pillar Key Programs Impact Generated SDGs Alignment
Bantuan sosial, sembako,
Pemenuhan kebutuhan
kegiatan keagamaan &
Sosial Budaya dasar, penguatan sosial
budaya
Social & Culture Social aid, food assistance,
Basic needs fulfilment, social
cohesion
cultural & religious programs
Pendidikan gratis, guru Peningkatan akses & kualitas
Pendidikan bantu, beasiswa SDM
Education Free education, teacher Improved access & human
support, scholarships capital quality
Pengobatan gratis, donor
Kesehatan darah, sunat massal, stunting Peningkatan kualitas hidup
Health Free mecial services, blood Improved quality of life
donation, mass circumcision
Pengelolaan sampah, Peningkatan kesadaran
Lingkungan kebersihan lingkungan lingkungan
Environment Waste management, Increased environmental
environmental clean-up awareness
Jalan, jembatan, fasilitas Peningkatan akses &
Infrastruktur umum konektivitas
Infrastructure Roads, bridges, public Improved accessibility &
facilities connectivity
Pemberdayaan Peningkatan pendapatan &
Ekonomi Hortikultura, UMKM lokal kemandirian
Economic Horticulture, local MSME’s Increased income &
Empowerment economic independence
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PROGRAM TSL 2025 2025 SER PROGRAMS
Sepanjang tahun 2025, PT Sawit Sumbermas Sarana Tbk (SSMS) Throughout 2025, PT Sawit Sumbermas Sarana Tbk (SSMS)
melaksanakan berbagai Program Tanggung Jawab Sosial dan implemented various Social and Environmental Responsibility (SER)
Lingkungan (TJSL) yang dirancang untuk memberikan dampak programs designed to deliver tangible impacts for communities
nyata bagi masyarakat di sekitar wilayah operasional. Pelaksanaan surrounding its operational areas. These programs were carried out
program dilakukan secara terstruktur dan terukur dengan mengacu in a structured and measurable manner, based on social mapping
pada hasil pemetaan sosial serta koordinasi dengan pemangku results and coordination with local stakeholders, ensuring that
kepentingan lokal, sehingga setiap inisiatif yang dijalankan relevan each initiative was aligned with the needs and priorities of the
dengan kebutuhan dan prioritas masyarakat . communities .
Implementasi TJSL Perseroan difokuskan pada enam pilar utama, The Company’s SER implementation focused on six main pillars:
yaitu
1. Sosial Budaya; 1. Socio-Cultural;
2. Pendidikan; 2. Education;
3. Kesehatan; 3. Health;
4. Pelestarian Lingkungan Hidup; 4. Environmental Preservation;
5. Infrastruktur; 5. Infrastructure;
6. Pemberdayaan Masyarakat. 6. Community Empowerment.
Melalui pendekatan yang adaptif terhadap karakteristik masing- Through an adaptive approach tailored to the characteristics
masing wilayah operasional, program-program tersebut tidak of each operational area, these programs not only addressed
hanya bertujuan memenuhi kebutuhan dasar masyarakat, tetapi basic community needs but also promoted social and economic
juga mendorong kemandirian sosial dan ekonomi serta memperkuat independence while strengthening harmonious relationships
hubungan yang harmonis antara Perseroan dan komunitas lokal . between the Company and local communities
Anggaran TJSL TJSL Budget
Perseroan telah merealisasikan anggaran TJSL untuk 6 (enam) pilar The Company has implemented TJSL budget for 6 (six) pillars
sebesar Rp34,15 miliar dengan 882 kegiatan dan penerima manfaat amounting to Rp34.15 billion with 882 activities and beneficiaries
sebanyak 47 Desa dan 602.238 individu. of 47 villages and 602,238 individuals.
Anggaran TJSL 2025 - 2023
SER Bugdet for 2025 -2023
Uraian Satuan
2025 2024 2023
Description Unit
Nilai Investasi Sosial Rp-Miliar 27.74 46.3 54.2
Value of Social Investment IDR-Billion
Realisasi Biaya CSR Rp-Miliar 32.925 41.36 34.15
Realization of CSR Cost IDR-Billion
Jumlah Program/Kegiatan Kegiatan 1,146 911 882
Total Programs/Activities Activity
Jumlah Dana yang disalurkan Rp-Miliar 32.93 41.364 34.15
Total Funds Distributed IDR-Billion
Jumlah Dana yang ditahan Rp-Miliar -5,180 4.90 19.66
Total Retained Funds IDR-Billion
Desa 58 47 47
Jumlah Penerima Manfaat Village
Total Beneficiaries Individu 601,020 616,128 602,238
Individual
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SOSIAL BUDAYA SOCIO-CULTURAL Pilar Sosial Budaya merupakan salah satu komponen utama dalam The Social and Cultural pillar is one of the key components of PT program Tanggung Jawab Sosial dan Lingkungan (TJSL) PT Sawit Sawit Sumbermas Sarana Tbk’s (SSMS) Social and Environmental Sumbermas Sarana Tbk (SSMS). Program ini ditujukan untuk Responsibility (TJSL) program. This initiative aims to help alleviate membantu meringankan beban Masyarakat, sekaligus mendukung the burden on communities while supporting the achievement of pencapaian Tujuan Pembangunan Berkelanjutan (TPB). the Sustainable Development Goals (SDGs). Di tahun 2025, Perseroan telah merealisasikan anggaran untuk In 2025, the Company allocated a budget of IDR30.40 billion for this program ini sebesar Rp30,40 miliar yang mencakup: program, which includes: BANTUAN SEMBAKO MENJELANG HARI RAYA IDUL FITRI BASIC FOOD ASSISTANCE AHEAD OF EID AL-FITR Menjelang hari-hari besar keagamaan, PT Sawit Sumbermas Sarana Ahead of major religious holidays, PT Sawit Sumbermas Sarana Tbk Tbk (SSMS) melaksanakan Program Dukungan Sosial Masyarakat (SSMS) implemented a Community Social Support Program as part sebagai bagian dari komitmen TJSL dengan menyalurkan 500 ton of its Social and Environmental Responsibility (TJSL) commitment beras dan 100.000 liter minyak goreng kepada lebih dari 50.000 jiwa by distributing 500 tons of rice and 100,000 liters of cooking oil to di 8 kabupaten dan 1 kota di Provinsi Kalimantan Tengah. Program more than 50,000 beneficiaries across 8 regencies and 1 municipality ini bertujuan membantu memenuhi kebutuhan pokok masyarakat, in Central Kalimantan Province. This program aims to support basic khususnya kelompok rentan, sekaligus menjaga ketahanan sosial, needs fulfillment, particularly for vulnerable communities, while memperkuat hubungan dengan masyarakat, dan meningkatkan strengthening social resilience, enhancing community relations, reputasi Perseroan sebagai perusahaan yang berkomitmen terhadap and reinforcing the Company’s reputation as a sustainability-driven keberlanjutan. organization. BANTUAN SEMBAKO HARI RAYA NATAL DAN TAHUN BARU (NATARU) BASIC FOOD ASSISTANCE FOR CHRISTMAS AND NEW YEAR (NATARU) Dalam rangka menyambut Hari Raya Natal dan Tahun Baru (Nataru), In celebration of Christmas and New Year (Nataru), PT Sawit PT Sawit Sumbermas Sarana Tbk (SSMS) melalui Program TJSL Sumbermas Sarana Tbk (SSMS) implemented its TJSL program menyalurkan 3.678 paket sembako berupa beras 5 kg dan minyak by distributing 3,678 basic food packages consisting of 5 kg of rice goreng 2 liter dengan total nilai Rp432.007.200 kepada masyarakat and 2 liters of cooking oil, with a total value of IDR432,007,200, 290 Laporan Tahunan 2025 Annual Report
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umat Nasrani di 85 desa dan kelurahan di 5 kabupaten sekitar to Christian communities across 85 villages and sub-districts in
wilayah operasional. Program ini dilaksanakan secara terkoordinasi 5 regencies surrounding its operational areas. The program was
dengan aparatur desa dan pemangku kepentingan setempat guna carried out in coordination with local authorities and stakeholders to
memastikan penyaluran tepat sasaran, serta bertujuan untuk ensure targeted distribution, aiming to ease the economic burden of
meringankan beban ekonomi masyarakat sekaligus memperkuat the communities while strengthening sustainable and harmonious
hubungan harmonis antara Perseroan dan komunitas secara relationships between the Company and local communities.
berkelanjutan.
BANTUAN PENYALURAN HEWAN QURBAN
DISTRIBUTION OF QURBAN (SACRIFICIAL
ANIMALS) ASSISTANCE
Dalam rangka memperingati Hari Raya Idul Adha 1446 H, PT Sawit In commemoration of Eid al-Adha 1446 H, PT Sawit Sumbermas
Sumbermas Sarana Tbk (SSMS) melalui program TJSL menyalurkan Sarana Tbk (SSMS) implemented its TJSL program by distributing
137 ekor sapi kurban dengan total nilai Rp3.245.300.000 kepada 137 sacrificial cattle with a total value of IDR3,245,300,000 to
masyarakat kurang mampu, pondok pesantren, dan kelompok rentan underprivileged communities, Islamic boarding schools, and other
di 11 kabupaten dan 1 kota di Provinsi Kalimantan Tengah. Program vulnerable groups across 11 regencies and 1 municipality in Central
ini bertujuan mendukung pelaksanaan ibadah kurban, membantu Kalimantan. This program aims to support the implementation of
pemenuhan kebutuhan protein masyarakat, serta memperkuat nilai the qurban ritual, contribute to meeting community nutritional
kebersamaan, kepedulian sosial, dan hubungan harmonis antara needs, and strengthen social solidarity, compassion, and harmonious
Perseroan dan masyarakat di sekitar wilayah operasional. relationships between the Company and surrounding communities.
SILATURAHMI “BERKAH
RAMADHAN” 1446 HIJRIYAH
“BERKAH RAMADHAN”
GATHERING 1446 HIJRIYAH
Pada tahun 2025, PT Sawit Sumbermas Sarana Tbk (SSMS) kembali In 2025, PT Sawit Sumbermas Sarana Tbk (SSMS) once again held
menyelenggarakan kegiatan Silaturahmi “Berkah Ramadhan” 1446 the “Berkah Ramadhan” 1446 Hijriyah gathering in Kotawaringin
Hijriyah di Kabupaten Kotawaringin Barat sebagai bagian dari Barat as part of its annual TJSL program. The event was attended
program TJSL yang rutin dilaksanakan setiap tahun. Kegiatan by thousands of residents, community leaders, religious figures,
ini dihadiri oleh ribuan warga, tokoh masyarakat, tokoh agama, and government officials, serving as a platform to strengthen
serta pejabat pemerintah, dan menjadi wadah untuk mempererat relationships between the Company, its employees, and the
hubungan antara Perseroan, karyawan, dan masyarakat. Melalui surrounding communities. Through this initiative, the Company
kegiatan ini, Perseroan menegaskan komitmennya untuk senantiasa reaffirmed its commitment to actively engage with the community
hadir di tengah masyarakat serta memperkuat nilai kebersamaan while fostering social harmony and togetherness.
dan keharmonisan sosial.
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BANTUAN MASYARAKAT KURANG MAMPU ASSISTANCE FOR UNDERPRIVILEGED COMMUNITIES Program ini merupakan bagian dari komitmen Perseroan dalam This program reflects the Company’s commitment to enhancing meningkatkan kesejahteraan sosial dengan menyalurkan bantuan social welfare by providing monthly assistance to 71 underprivileged rutin setiap bulan kepada 71 masyarakat kurang mampu dengan total individuals, with a total annual allocation of IDR1.2 billion. The dana sebesar Rp1,2 miliar per tahun. Bantuan ini bertujuan membantu initiative aims to support basic needs, deliver positive social impact, pemenuhan kebutuhan dasar sekaligus memberikan dampak sosial and sustainably improve the quality of life of the beneficiaries. yang positif serta meningkatkan kualitas hidup masyarakat secara berkelanjutan. PELESTARIAN ADAT BUDAYA & PARTISIPASI PHBI/PHBN CULTURAL PRESERVATION & PARTICIPATION IN RELIGIOUS AND NATIONAL EVENTS (PHBI/PHBN) Pada tahun 2025, PT Sawit Sumbermas Sarana Tbk (SSMS) secara In 2025, PT Sawit Sumbermas Sarana Tbk (SSMS) actively aktif berpartisipasi dalam berbagai kegiatan Hari Besar Islam participated in various Islamic and national commemorative events (PHBI) dan Hari Besar Nasional (PHBN), seperti perayaan Natal dan (PHBI/PHBN), including Christmas and New Year celebrations, the Tahun Baru, Maulid Nabi Muhammad SAW, MTQ XII, Pesparawi XVII, Prophet Muhammad’s Birthday, MTQ XII, Pesparawi XVII, Indonesia’s peringatan HUT RI, serta Malam Budaya Nusantara. Partisipasi Independence Day, and Cultural Night events. This participation ini merupakan wujud komitmen Perseroan dalam mempererat reflects the Company’s commitment to strengthening community hubungan dengan masyarakat, memperkuat nilai kebersamaan, relations, fostering social cohesion, tolerance, and national toleransi, dan nasionalisme, serta mendukung pelestarian budaya values, while supporting cultural preservation and an inclusive dan lingkungan sosial yang inklusif dan berkelanjutan. and sustainable social environment. PROGRAM TIM DESA VILLAGE TEAM PROGRAM Program Tim Desa merupakan inisiatif PT Sawit Sumbermas The Village Team Program is an initiative by PT Sawit Sumbermas Sarana Tbk (SSMS) sebagai wadah partisipatif untuk menjembatani Sarana Tbk (SSMS) that serves as a participatory platform to komunikasi antara perusahaan dan masyarakat di wilayah bridge communication between the Company and communities operasional. Pada tahun 2025, sebanyak 192 anggota yang terdiri in its operational areas. In 2025, a total of 192 members, including dari tokoh masyarakat, tokoh adat, dan perangkat desa terlibat community leaders, traditional leaders, and village officials, were dengan total investasi sebesar Rp1,6 miliar. Program ini berperan involved, with a total investment of IDR1.6 billion. This program plays dalam memastikan pelaksanaan TJSL berjalan tepat sasaran a key role in ensuring the effective implementation of TJSL initiatives 292 Laporan Tahunan 2025 Annual Report
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melalui penyaluran aspirasi masyarakat secara inklusif, sekaligus by facilitating inclusive community input, while strengthening
memperkuat hubungan yang harmonis, kepercayaan, serta harmonious relationships, trust, and supporting sustainable social
mendukung pembangunan sosial dan ekonomi yang berkelanjutan. and economic development.
Analisa Dampak Impact Analysis
Program sosial budaya PT Sawit Sumbermas Sarana Tbk The socio-cultural programs of PT Sawit Sumbermas Sarana Tbk
(SSMS) pada tahun 2025 memberikan kontribusi nyata terhadap (SSMS) in 2025 have made a tangible contribution to improving
peningkatan kesejahteraan masyarakat, penguatan partisipasi community welfare, strengthening participation in village
dalam pembangunan desa, serta peningkatan kesadaran akan nilai development, and enhancing awareness of religious values,
keagamaan, nasionalisme, dan pelestarian budaya lokal. Program nationalism, and cultural preservation. These initiatives have
ini juga memperkuat hubungan yang harmonis dan saling percaya also fostered harmonious and trust-based relationships between
antara Perseroan dan masyarakat. Sebagai bagian dari strategi bisnis the Company and local communities. As part of its sustainable
berkelanjutan, SSMS terus mengembangkan inisiatif yang berfokus business strategy, SSMS continues to develop initiatives focused
pada pemberdayaan masyarakat, pengentasan kemiskinan, serta on community empowerment, poverty alleviation, and inclusive and
pembangunan komunitas yang inklusif dan berkelanjutan, dengan sustainable community development, with the belief that social
keyakinan bahwa investasi sosial dan lingkungan merupakan fondasi and environmental investments are a key foundation for long-term
penting bagi keberlanjutan usaha jangka panjang. business sustainability.
PENDIDIKAN EDUCATION
Pilar Pendidikan merupakan salah satu fokus utama dalam The Education pillar is one of the main focuses in the implementation
pelaksanaan Program Tanggung Jawab Sosial dan Lingkungan (TJSL) of PT Sawit Sumbermas Sarana Tbk’s (SSMS) Social and
PT Sawit Sumbermas Sarana Tbk (SSMS). Program ini ditujukan Environmental Responsibility (TJSL) program. This initiative aims
untuk meningkatkan akses dan kualitas pendidikan masyarakat di to improve access to and the quality of education for communities
sekitar wilayah operasional perusahaan. surrounding the Company’s operational areas.
Melalui penguatan sektor pendidikan, Perseroan berupaya Through strengthening the education sector, the Company
mendorong terbentuknya sumber daya manusia yang unggul, berdaya seeks to foster the development of high-quality, competitive,
saing, serta mandiri secara ekonomi dan sosial. Inisiatif ini sejalan and economically and socially independent human resources.
dengan komitmen SSMS dalam mendukung pencapaian Tujuan This initiative aligns with SSMS’s commitment to supporting the
Pembangunan Berkelanjutan (TPB) achievement of the Sustainable Development Goals (SDGs).
Pada tahun 2025, SSMS mengalokasikan anggaran sebesar Rp6,18 In 2025, SSMS allocated a budget of IDR6.18 billion to support the
miliar untuk mendukung pelaksanaan berbagai program Pendidikan implementation of various education programs designed to address
yang dirancang untuk menjawab tantangan akses pendidikan, challenges in education access, enhance the quality of educators,
meningkatkan kualitas tenaga pendidik, serta memperluas and expand learning opportunities for children and young people in
kesempatan belajar bagi anak-anak dan generasi muda di sekitar the Company’s operational areas, including:
wilayah operasional, antara lain:
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FASILITAS PENDIDIKAN GRATIS 14 TAHUN 14-YEAR FREE EDUCATION PROGRAM PT Sawit Sumbermas Sarana Tbk (SSMS) menyelenggarakan Program PT Sawit Sumbermas Sarana Tbk (SSMS) implements a 14-Year Free Fasilitas Pendidikan Gratis 14 Tahun mulai dari pendidikan usia dini Education Program covering early childhood to senior secondary hingga menengah atas bagi anak karyawan dan masyarakat sekitar education for employees’ children and surrounding communities to guna meningkatkan akses pendidikan yang inklusif. Hingga akhir enhance inclusive access to education. As of the end of 2024, the 2024, Perseroan telah membangun 20 unit sekolah dengan total 2.621 Company has established 20 school units serving 2,621 students siswa dan 165 tenaga pendidik, serta didukung fasilitas perumahan supported by 165 educators, along with teacher housing and school guru dan transportasi sekolah. Program ini bertujuan memperluas transportation facilities. This program aims to expand equitable pemerataan pendidikan, khususnya di wilayah terpencil, sekaligus access to education, particularly in remote areas, while improving meningkatkan kualitas sumber daya manusia secara berkelanjutan. the quality of human resources in a sustainable manner. GURU BANTU DESA VILLAGE ASSISTANT TEACHERS PROGRAM PT Sawit Sumbermas Sarana Tbk (SSMS) melaksanakan Program PT Sawit Sumbermas Sarana Tbk (SSMS) implements the Village Guru Bantu Desa untuk meningkatkan kualitas pengajaran dan Assistant Teachers Program to enhance teaching quality and pemerataan akses pendidikan di wilayah pedesaan. Pada tahun expand access to education in rural areas. In 2025, a total of 240 2025, sebanyak 240 tenaga pendidik dan kependidikan (PTK) bantu assistant teachers were deployed across villages surrounding the ditempatkan di desa-desa sekitar wilayah operasional dengan Company’s operational areas, supported by monthly incentives, dukungan insentif bulanan, Tunjangan Hari Raya (THR), serta program holiday allowances (THR), and training programs to improve pelatihan untuk meningkatkan kompetensi, dengan total anggaran competencies, with a total budget of IDR14.7 billion. This program sebesar Rp14,7 miliar. Program ini memberikan dampak positif delivers sustainable impact by improving education quality while melalui peningkatan kualitas pendidikan sekaligus pemberdayaan empowering local educators as key contributors to human capital tenaga pendidik lokal sebagai bagian dari pengembangan sumber development. daya manusia yang berkelanjutan. BEASISWA PENDIDIKAN EDUCATION SCHOLARSHIP PROGRAM PT Sawit Sumbermas Sarana Tbk (SSMS) menyelenggarakan Program PT Sawit Sumbermas Sarana Tbk (SSMS) implements an Beasiswa Pendidikan bagi mahasiswa berprestasi dari keluarga Education Scholarship Program for high-achieving students from kurang mampu guna meningkatkan akses pendidikan tinggi dan underprivileged families to enhance access to higher education and pengembangan sumber daya manusia. Pada tahun 2025, sebanyak support human capital development. In 2025, a total of 30 students 30 mahasiswa menerima beasiswa penuh yang mencakup biaya received full scholarships covering tuition, accommodation, living pendidikan, tempat tinggal, biaya hidup, serta kebutuhan akademik, expenses, and academic needs, supported through partnerships 294 Laporan Tahunan 2025 Annual Report
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dengan dukungan kerja sama 14 perguruan tinggi di Indonesia. Sejak with 14 universities across Indonesia. Since its inception in 2012, the
diluncurkan pada 2012, program ini telah memberikan manfaat program has benefited more than 183 recipients, with several alumni
kepada lebih dari 183 penerima beasiswa, dengan sebagian alumni joining SSMS as Management Trainees, reflecting the program’s
bergabung sebagai Management Trainee di SSMS, mencerminkan success in developing competent and competitive talent
keberhasilan program dalam mencetak talenta yang kompeten dan
berdaya saing.
PROGRAM PEMAGANGAN &
PRAKTIK KERJA LAPANGAN
INTERNSHIP & FIELD WORK
PRACTICE PROGRAM
PT Sawit Sumbermas Sarana Tbk (SSMS) menyelenggarakan PT Sawit Sumbermas Sarana Tbk (SSMS) implements an Internship
Program Pemagangan dan Praktik Kerja Lapang sebagai upaya and Field Work Practice Program to bridge the gap between
menjembatani dunia pendidikan dan industri serta meningkatkan education and industry while enhancing the employability of young
kesiapan kerja generasi muda. Peserta yang terdiri dari mahasiswa, talent. Participants, including students, fresh graduates, and
lulusan baru, dan siswa SMK ditempatkan di berbagai unit kerja sesuai vocational school students, are assigned to various operational units
bidangnya, seperti kebun, pabrik, engineering, keuangan, human such as plantations, mills, engineering, finance, human capital, and
capital, dan sustainability, dengan masa magang 3–12 bulan yang sustainability, for a period of 3–12 months with mentoring, training,
didukung pembimbingan, pelatihan, dan evaluasi berkala. Program and periodic evaluations. This program contributes to improving
ini memberikan manfaat dalam meningkatkan kompetensi tenaga local workforce competencies, strengthening partnerships with
kerja lokal, memperkuat kemitraan dengan institusi pendidikan, educational institutions, and supporting the development of highly
serta mendukung pengembangan sumber daya manusia yang unggul skilled and competitive human resources.
dan berdaya saing.
Analisa Dampak Impact Analysis
Program pendidikan SSMS pada tahun 2025 memberikan dampak SSMS’s education programs in 2025 delivered significant positive
positif melalui peningkatan akses dan kualitas pendidikan bagi impacts by improving access to and the quality of education for
masyarakat sekitar wilayah operasional. Program Fasilitas Pendidikan communities surrounding its operational areas. The Free Education
Gratis memperluas akses belajar, Program Guru Bantu Desa menjaga Program expanded learning opportunities, the Village Assistant
kualitas pengajaran di wilayah terbatas, serta Program Beasiswa Teachers Program ensured teaching continuity in underserved
mendorong lahirnya sumber daya manusia yang kompeten dan areas, and the Scholarship Program fostered the development of
berdaya saing. Secara keseluruhan, inisiatif ini berkontribusi pada competitive and capable human resources. Overall, these initiatives
peningkatan peluang kerja dan kesejahteraan masyarakat, sekaligus contribute to better employment opportunities and improved
mencerminkan komitmen Perseroan dalam mengembangkan sumber community welfare, while reflecting the Company’s commitment
daya manusia melalui program yang terarah dan berbasis kebutuhan to human capital development through targeted, needs-based
lokal programs.
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KESEHATAN HEALTH Pilar Kesehatan merupakan inisiatif penting yang bertujuan untuk The Health pillar is a key initiative aimed at improving the quality meningkatkan kualitas kesehatan masyarakat di sekitar operasional of health for communities surrounding the Company’s operations, Perusahaan sehingga tercipta kehidupan sehat dan Sejahtera, sejalan thereby promoting healthy and prosperous lives, in line with SSMS’s dengan komitmen SSMS dalam mendukung pencapaian Tujuan commitment to supporting the achievement of the Sustainable Pembangunan Berkelanjutan (TPB) Development Goals (SDGs). Pada tahun 2025, SSMS mengalokasikan anggaran sebesar Rp370,62 In 2025, SSMS allocated a budget of IDR370.62 million for various Juta untuk berbagai program kesehatan, yang mencakup: health programs, which include: PENGOBATAN GRATIS UNTUK MASYARAKAT FREE MEDICAL SERVICES FOR COMMUNITIES PT Sawit Sumbermas Sarana Tbk (SSMS) melalui Poliklinik PT Sawit Sumbermas Sarana Tbk (SSMS), through its Plantation Perkebunan (Polibun) menyelenggarakan program pengobatan Polyclinic (Polibun), provides free medical services for employees and gratis bagi karyawan dan masyarakat sekitar wilayah operasional surrounding communities to enhance access to healthcare. In 2025, guna meningkatkan akses layanan kesehatan. Pada tahun 2025, the program served 582 inpatients and 887 outpatients, supported program ini melayani 582 pasien rawat inap dan 887 pasien rawat by a total budget of IDR114.2 million. This initiative contributes to jalan dengan dukungan anggaran sebesar Rp114,2 juta. Program improving community well-being, maintaining productivity, and ini berkontribusi dalam meningkatkan kualitas hidup masyarakat, strengthening the Company’s role in sustainable social developmen menjaga produktivitas, serta memperkuat peran Perseroan dalam pembangunan sosial yang berkelanjutan. PROGRAM DONOR DARAH BLOOD DONATION PROGRAM Dalam rangka memperingati HUT ke-80 Kemerdekaan Republik In commemoration of the 80th Anniversary of the Republic of Indonesia tahun 2025, PT Menteng Kencana Mas (PT MKM) Indonesia’s Independence in 2025, PT Menteng Kencana Mas (PT menyelenggarakan kegiatan donor darah sebagai bagian dari MKM) organized a blood donation program as part of its commitment komitmen terhadap kesehatan masyarakat. Kegiatan ini melibatkan to public health. The activity involved approximately 200 employees sekitar 200 karyawan dan dilaksanakan bekerja sama dengan and was conducted in collaboration with the Indonesian Red Cross PMI serta instansi kesehatan setempat. Program ini bertujuan (PMI) and local health authorities. This initiative aims to support blood mendukung ketersediaan darah bagi masyarakat, menumbuhkan availability for communities in need, foster social awareness, and 296 Laporan Tahunan 2025 Annual Report
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kepedulian sosial, serta memperkuat kontribusi perusahaan dalam strengthen the Company’s contribution to the healthcare sector,
bidang kesehatan, yang juga dilengkapi dengan kegiatan sosial lain complemented by other social activities such as mass circumcision
seperti sunatan massal. programs.
SUNAT MASSAL GRATIS
FREE MASS CIRCUMCISION PROGRAM
PT Sawit Sumbermas Sarana Tbk (SSMS) menyelenggarakan program PT Sawit Sumbermas Sarana Tbk (SSMS) organized a free mass
sunat massal gratis di Kabupaten Kotawaringin Barat, Kapuas, dan circumcision program in Kotawaringin Barat, Kapuas, and Lamandau,
Lamandau yang diikuti oleh 55 anak dari keluarga karyawan dan attended by 55 children from employees’ families and surrounding
masyarakat sekitar. Program ini bertujuan meningkatkan akses communities. The program aims to improve access to healthcare
layanan kesehatan sekaligus meringankan beban ekonomi keluarga, services while easing the financial burden on families, supported
dengan dukungan anggaran sebesar Rp81,8 juta untuk tenaga medis, by a budget of IDR81.8 million for medical personnel, equipment,
perlengkapan, dan kebutuhan kegiatan. Selain layanan medis, and program needs. In addition to medical services, participants
peserta juga menerima souvenir dan uang saku, sehingga program received souvenirs and allowances, providing both health benefits
ini memberikan manfaat kesehatan sekaligus memperkuat hubungan and strengthening trust and relationships between the Company
dan kepercayaan antara Perseroan dan masyarakat. and local communities.
PROGRAM PENANGGULANGAN
GIZI RENDAH DAN STUNTING
MALNUTRITION AND STUNTING
PREVENTION PROGRAM
Pada tahun 2025, PT Sawit Sumbermas Sarana Tbk (SSMS) In 2025, PT Sawit Sumbermas Sarana Tbk (SSMS) implemented a
melaksanakan program pencegahan stunting di tujuh desa di stunting prevention program across seven villages in Kotawaringin
Kabupaten Kotawaringin Barat, Pulang Pisau, dan Kapuas yang Barat, Pulang Pisau, and Kapuas, reaching 46 children by providing
menjangkau 46 anak, melalui pemberian tambahan nutrisi berupa additional nutrition in the form of formula milk and multivitamins for
susu formula dan multivitamin selama tiga bulan dengan total three months, with a total budget of IDR29.7 million. The program was
anggaran Rp29,7 juta. Program ini dilaksanakan bersama Dinas carried out in collaboration with local health offices and community
Kesehatan dan Puskesmas setempat untuk memastikan intervensi health centers to ensure targeted interventions, aiming to improve
yang tepat sasaran, serta bertujuan meningkatkan status gizi dan children’s nutritional status and overall health sustainably. For this
kesehatan anak secara berkelanjutan. Atas kontribusi tersebut, contribution, SSMS, together with the Kotawaringin Barat Regency
SSMS bersama Pemerintah Kabupaten Kotawaringin Barat meraih Government, received First Place in the 2025 Stunting Convergence
Peringkat I dalam Penilaian Kinerja Aksi Konvergensi Stunting Action Performance Assessment, recognizing the success of multi-
Tahun 2025 sebagai bentuk apresiasi atas keberhasilan kolaborasi stakeholder collaboration.
multipihak.
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Analisa Dampak Impact Analysis Pilar Kesehatan SSMS pada tahun 2025 memberikan dampak SSMS’s Health pillar in 2025 delivered positive impacts in improving positif dalam meningkatkan kualitas kesehatan masyarakat melalui community health through free medical services, blood donation, program pengobatan gratis, donor darah, sunatan massal, serta mass circumcision, and malnutrition and stunting prevention penanggulangan gizi rendah dan stunting dengan total anggaran programs, with a total budget of IDR146 million. These initiatives Rp146 juta. Program ini berhasil meningkatkan akses layanan enhanced access to healthcare, supported disease prevention, kesehatan, mendukung pencegahan penyakit, serta memperbaiki and improved nutritional status, particularly among children. status gizi masyarakat, khususnya anak-anak. Kolaborasi dengan Collaboration with PMI, local health offices, and community health PMI, Dinas Kesehatan, dan Puskesmas memastikan pelaksanaan yang centers ensured targeted implementation while strengthening tepat sasaran, sekaligus memperkuat hubungan antara Perseroan sustainable relationships between the Company and local dan komunitas lokal secara berkelanjutan. communities. PELESTARIAN LINGKUNGAN HIDUP ENVIRONMENTAL PRESERVATION Perseroan terus menunjukkan komitmennya dalam menjaga The Company continues to demonstrate its commitment to keseimbangan lingkungan melalui program Pelestarian Lingkungan maintaining environmental balance through its Environmental Hidup. Inisiatif ini bertujuan untuk meningkatkan kualitas kesehatan Preservation program. This initiative aims to improve environmental lingkungan bagi masyarakat sekitar area operasional, meminimalkan quality for communities surrounding its operational areas, minimize dampak negatif industri, serta memastikan keberlanjutan ekosistem the negative impacts of industrial activities, and ensure ecosystem bagi generasi mendatang, sejalan dengan Tujuan Pembangunan sustainability for future generations, in line with the Sustainable Berkelanjutan (TPB). Development Goals (SDGs). Pada tahun 2025, SSMS mengalokasikan anggaran sebesar In 2025, SSMS allocated a budget of IDR412.32 million for various Rp412,32Juta untuk berbagai program pelestarian lingkungan hidup, environmental conservation programs, which include: yang mencakup: PENANGGULANGAN SAMPAH DI LINGKUNGAN KOTA PANGKALAN BUN WASTE MANAGEMENT PROGRAM IN PANGKALAN BUN CITY Sebagai bagian dari komitmen terhadap pengelolaan lingkungan As part of its commitment to sustainable environmental berkelanjutan, PT Sawit Sumbermas Sarana Tbk (SSMS) melalui management, PT Sawit Sumbermas Sarana Tbk (SSMS), through CBI Group melaksanakan program penanggulangan sampah CBI Group, has implemented a waste management program in di Kota Pangkalan Bun yang telah berjalan selama tiga tahun Pangkalan Bun City, which has been running for three years with dengan dukungan Rp1,7 miliar per tahun. Program ini mencakup annual funding of IDR1.7 billion. The program includes the collection pengangkutan sampah domestik dari area pasar dan fasilitas and transportation of domestic waste from markets and public areas umum menuju TPA, dengan dukungan armada dan kontainer to the final disposal site, supported by waste trucks and containers guna meningkatkan efektivitas pengelolaan. Inisiatif ini berhasil to improve efficiency. This initiative has significantly reduced waste mengurangi penumpukan sampah, meningkatkan kebersihan accumulation, improved environmental cleanliness and sanitation, dan sanitasi lingkungan, serta menekan risiko pencemaran dan and minimized pollution and health risks, while strengthening penyakit, sekaligus memperkuat sinergi antara perusahaan dan collaboration between the Company and local government in pemerintah daerah dalam mewujudkan pengelolaan lingkungan promoting sustainable waste management. yang berkelanjutan. 298 Laporan Tahunan 2025 Annual Report
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GERAKAN KEBERSIHAN LINGKUNGAN
KELURAHAN BARU
ENVIRONMENTAL CLEAN-UP
MOVEMENT IN KELURAHAN BARU
Sebagai bagian dari komitmen terhadap pelestarian lingkungan, As part of its commitment to environmental sustainability, PT Sawit
PT Sawit Sumbermas Sarana Tbk (SSMS) melaksanakan Program Sumbermas Sarana Tbk (SSMS) implemented an Environmental
Gerakan Kebersihan Lingkungan di Kelurahan Baru melalui kolaborasi Clean-Up Movement in Kelurahan Baru in collaboration with local
dengan pemerintah daerah, instansi terkait, dan masyarakat. government, relevant agencies, and the community. Activities
Kegiatan meliputi gotong royong, pengangkutan sampah, penataan included community clean-ups, waste collection, public area
area publik, serta edukasi pengelolaan sampah. Program ini berhasil improvement, and waste management education. This program
meningkatkan kebersihan dan kualitas lingkungan, mengurangi has improved environmental cleanliness and quality, reduced the risk
risiko banjir dan penyakit berbasis lingkungan, serta mendorong of flooding and environmentally related diseases, and encouraged
partisipasi masyarakat dan budaya gotong royong dalam menjaga community participation and a culture of collective responsibility
lingkungan secara berkelanjutan. in maintaining a sustainable environment
INFRASTRUKTUR INFRASTRUCTURE
Sebagai bagian dari komitmen terhadap pembangunan berkelanjutan, As part of its commitment to sustainable development, the Company
perseroan terus berupaya meningkatkan kesejahteraan masyarakat continues to enhance community welfare through its Infrastructure
melalui program Pembangunan Infrastruktur. Program ini dirancang Development program. This initiative is designed to improve
untuk mendukung aksesibilitas, mempercepat pertumbuhan accessibility, accelerate local economic growth, and enhance the
ekonomi lokal, serta meningkatkan kualitas hidup masyarakat di quality of life of communities surrounding its operational areas, in
sekitar wilayah operasional, sejalan dengan Tujuan Pembangunan line with the Sustainable Development Goals (SDGs).
Berkelanjutan (TPB).
Pada tahun 2025, SSMS mengalokasikan anggaran sebesar Rp1,96 In 2025, SSMS allocated a budget of IDR1.96 billion for various
Miliar untuk berbagai proyek infrastruktur, yang mencakup: infrastructure project, which include:
PEMBANGUNAN INFRASTRUKTUR
JALAN & JEMBATAN
ROAD AND BRIDGE INFRASTRUCTURE
DEVELOPMENT
PT Sawit Sumbermas Sarana Tbk (SSMS) mengalokasikan Rp1,35 PT Sawit Sumbermas Sarana Tbk (SSMS) allocated IDR1.35 billion
miliar untuk pembangunan dan perbaikan jalan serta jembatan di for the development and improvement of roads and bridges across
beberapa desa guna meningkatkan aksesibilitas dan mendukung several villages to enhance accessibility and support community
aktivitas ekonomi masyarakat. Program ini mencakup perbaikan economic activities. The program includes road repairs and
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dan pembangunan jalan di Desa Jangkar Prima, Rungun, Kondang, construction in Jangkar Prima, Rungun, Kondang, Rangda, Mekar Rangda, Mekar Mulya, Sulung, Kenambui, Sepaku (Jalan Perigi), dan Mulya, Sulung, Kenambui, Sepaku (Jalan Perigi), and Belanti, focusing Belanti, dengan fokus pada peningkatan kualitas dan ketahanan on improving infrastructure quality and durability. This initiative infrastruktur. Inisiatif ini bertujuan memperlancar mobilitas, aims to facilitate mobility, the distribution of goods and services, distribusi barang dan jasa, serta akses masyarakat terhadap and community access to education, employment, and healthcare pendidikan, pekerjaan, dan layanan kesehatan. services. PEMBANGUNAN DAN PERBAIKAN JEMBATAN BRIDGE CONSTRUCTION AND REHABILITATION PT Sawit Sumbermas Sarana Tbk (SSMS) melaksanakan PT Sawit Sumbermas Sarana Tbk (SSMS) carried out the construction pembangunan dan perbaikan jembatan di beberapa lokasi, antara and rehabilitation of bridges in several locations, including the lain Jembatan Sungai Selangkun di Desa Rangda (Kecamatan Arut Selangkun River Bridge in Rangda Village (Arut Selatan District), Selatan), Jembatan Desa Mekar Mulya, serta perbaikan jembatan Mekar Mulya Village Bridge, and the rehabilitation of a bridge in di Desa Purwareja, guna meningkatkan konektivitas antar wilayah. Purwareja Village, to enhance inter-regional connectivity. This Program ini memberikan dampak positif berupa peningkatan program has delivered positive impacts by improving community aksesibilitas masyarakat terhadap layanan pendidikan, kesehatan, access to education, healthcare, and markets, supporting local dan pasar, mendorong pertumbuhan ekonomi lokal melalui economic growth through smoother distribution, and enhancing kelancaran distribusi, serta meningkatkan kualitas hidup melalui quality of life through more efficient travel time and lower efisiensi waktu dan biaya transportasi, sekaligus mempercepat transportation costs, while also accelerating regional development pembangunan wilayah dan mengurangi kesenjangan antarwilayah. and reducing disparities between areas. PEMBANGUNAN DAN PERBAIKAN SARANA IBADAH CONSTRUCTION AND RENOVATION OF RELIGIOUS FACILITIES PT Sawit Sumbermas Sarana Tbk (SSMS) mengalokasikan Rp581 PT Sawit Sumbermas Sarana Tbk (SSMS) allocated IDR581 million juta untuk mendukung pembangunan dan renovasi berbagai sarana to support the construction and renovation of various religious ibadah, termasuk gereja, masjid, dan musholla di wilayah operasional, facilities, including churches, mosques, and prayer rooms across sebagai bagian dari komitmen terhadap pembangunan sosial dan its operational areas, as part of its commitment to social and spiritual masyarakat. Program ini meningkatkan kenyamanan spiritual development. This program enhances comfort in worship, beribadah, memperkuat kerukunan dan kohesi sosial, serta strengthens social cohesion and harmony, and supports community mendorong pembinaan karakter masyarakat. Selain itu, kegiatan ini character development. It also generates indirect economic benefits juga memberikan dampak ekonomi tidak langsung dan memperkuat while reinforcing trust and fostering harmonious relationships hubungan harmonis serta kepercayaan antara Perseroan dan between the Company and local communities. masyarakat. 300 Laporan Tahunan 2025 Annual Report
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PEMBANGUNAN/PERBAIKAN SARANA
PENDIDIKAN/SANGGAR SENI
CONSTRUCTION AND IMPROVEMENT OF
EDUCATIONAL AND ART FACILITIES
PT Sawit Sumbermas Sarana Tbk (SSMS) mengalokasikan Rp447,7 PT Sawit Sumbermas Sarana Tbk (SSMS) allocated IDR447.7
juta untuk pembangunan dan perbaikan sarana pendidikan serta million for the construction and improvement of educational and
sanggar seni di berbagai sekolah dan desa guna menciptakan art facilities across various schools and villages to create a safer
lingkungan belajar yang lebih layak, aman, dan mendukung proses and more conducive learning environment. The program includes
pembelajaran. Program ini mencakup pembangunan fasilitas the development of new facilities, classroom renovations, and
baru, renovasi ruang belajar, serta perbaikan sarana pendukung improvements to supporting educational infrastructure, thereby
pendidikan, sehingga meningkatkan akses dan kualitas pendidikan, enhancing access to and the quality of education while promoting
serta mendorong pengembangan karakter dan keterampilan peserta character and skill development among students. This initiative
didik. Inisiatif ini memberikan dampak positif bagi peningkatan contributes positively to the sustainable development of human
kualitas sumber daya manusia di wilayah operasional secara capital in the Company’s operational areas.
berkelanjutan.
Analisa Dampak Impact Analysis
Program pembangunan infrastruktur SSMS pada tahun 2025 SSMS’s infrastructure development programs in 2025 delivered
memberikan dampak positif melalui peningkatan aksesibilitas, positive impacts by improving accessibility, mobility, and the quality
mobilitas, dan kualitas hidup masyarakat di wilayah operasional. of life in its operational areas. Enhanced infrastructure opens up
Infrastruktur yang lebih baik membuka peluang ekonomi, mendukung economic opportunities, supports social activities, and strengthens
aktivitas sosial, serta memperkuat keterhubungan antar wilayah connectivity between regions, creating a more inclusive and
sehingga menciptakan lingkungan yang lebih inklusif dan produktif. productive environment. Through these initiatives, the Company
Melalui inisiatif ini, Perseroan menegaskan komitmennya untuk reaffirms its commitment to sustainable development by delivering
terus berkontribusi pada pembangunan berkelanjutan dengan tangible benefits to communities.
menciptakan dampak nyata bagi masyarakat.
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PEMBERDAYAAN DAN PENGEMBANGAN COMMUNITY EMPOWERMENT & DEVELOPMENT MASYARAKAT Komunitas lokal merupakan pemangku kepentingan penting bagi Local communities are key stakeholders for the Company as they play Perseroan karena berperan dalam mendukung keberlanjutan an essential role in supporting the sustainability of its operations. operasional perusahaan. Oleh karena itu, Perseroan berkomitmen Therefore, the Company is committed to implementing sustainable menjalankan program pengembangan dan pemberdayaan Community Development programs to empower surrounding masyarakat (Community Development) secara berkelanjutan agar communities to become more independent, prosperous, and masyarakat sekitar dapat tumbuh lebih mandiri, sejahtera, dan competitive. berdaya saing. Program ini merupakan bagian dari Tanggung Jawab Sosial dan This program is part of the Company’s Social and Environmental Lingkungan (TJSL) yang disusun berdasarkan kebutuhan masyarakat Responsibility (TJSL), which is developed based on community melalui proses identifikasi dan penilaian dampak. Fokus utama needs through identification and impact assessment processes. Community Development meliputi peningkatan kapasitas ekonomi, The main focus of Community Development includes enhancing penguatan kelembagaan masyarakat, serta pengembangan economic capacity, strengthening community institutions, and keterampilan dan kemandirian warga. Dalam pelaksanaannya, developing skills and independence among community members. program Community Development Perseroan mendukung beberapa In its implementation, the Company’s Community Development Tujuan Pembangunan Berkelanjutan (TPB). programs support several Sustainable Development Goals (SDGs). Pada tahun 2025, SSMS mengalokasikan anggaran sebesar Rp533,47 In 2025, SSMS allocated a budget of IDR533.47 million for various Juta untuk berbagai program pemberdayaan dan pengembangan community empowerment and development programs, which masyarakat, yang mencakup: include: PEMBERDAYAAN MASYARAKAT BERBASIS POTENSI LOKAL COMMUNITY EMPOWERMENT BASED ON LOCAL POTENTIAL PT Sawit Sumbermas Sarana Tbk (SSMS) secara konsisten PT Sawit Sumbermas Sarana Tbk (SSMS) consistently implements menjalankan program pemberdayaan masyarakat berbasis potensi community empowerment programs based on local potential as lokal sebagai bagian dari komitmen untuk meningkatkan kemandirian part of its commitment to enhancing economic independence and ekonomi dan kualitas hidup masyarakat di sekitar wilayah operasional. improving the quality of life of communities in its operational areas. Program ini tidak hanya berfokus pada pemberian bantuan, tetapi The program focuses not only on providing assistance but also on juga pada pendampingan dan pembinaan berkelanjutan guna continuous mentoring and capacity building to ensure communities memastikan masyarakat mampu berkembang secara mandiri dan can develop independently and sustainably. berkelanjutan. 302 Laporan Tahunan 2025 Annual Report
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Tanggung Jawab Lingkungan dan Sosial
Environmental and Social Responsibility
PROGRAM INKLUSI SISWA SLB
SPECIAL NEEDS STUDENT
INCLUSION PROGRAM
PT Sawit Sumbermas Sarana Tbk (SSMS) bekerja sama dengan PT Sawit Sumbermas Sarana Tbk (SSMS) collaborates with SLB
SLB Negeri 2 Pangkalan Bun dalam Program Inklusi Disabilitas Negeri 2 Pangkalan Bun in a Disability Inclusion Program by providing
melalui pelatihan keterampilan seni dan kerajinan seperti dream training in arts and crafts such as dream catchers, string art, and
catcher, string art, dan batik, serta penyediaan alat dan bahan secara batik, along with continuous support through tools and materials.
berkelanjutan. Program ini berhasil meningkatkan keterampilan dan This program has enhanced the skills and confidence of special
kepercayaan diri siswa berkebutuhan khusus, sekaligus membuka needs students, while creating economic opportunities and
peluang ekonomi dan mendorong prestasi di tingkat daerah. encouraging achievements at the regional level.
KELOMPOK KERAJINAN PURUN DAN
KELOMPOK JAHIT DI DESA NATAI BARU
PURUN HANDICRAFT AND SEWING
GROUPS IN NATAI BARU VILLAGE
PT Sawit Sumbermas Sarana Tbk (SSMS) mendukung pemberdayaan PT Sawit Sumbermas Sarana Tbk (SSMS) supports creative economy
ekonomi kreatif dan perempuan melalui pembinaan Kelompok and women empowerment through the development of the “Karya
Kerajinan Purun “Karya Bhakti” dan Kelompok Jahit di Desa Bhakti” Purun Handicraft Group and the Sewing Group in Natai Baru
Natai Baru. Program ini mencakup pelatihan, bantuan peralatan, Village. The program includes training, equipment support, and
serta dukungan pemasaran untuk menghasilkan produk bernilai marketing assistance to produce value-added products such as
tambah seperti kerajinan purun dan produk tekstil. Inisiatif ini purun crafts and textile goods. This initiative has enhanced skills,
berhasil meningkatkan keterampilan, membuka peluang usaha, created business opportunities, and contributed to sustainable
serta mendorong peningkatan pendapatan masyarakat secara income growth for the community.
berkelanjutan.
KWT MANDIRI BERSATU
MANDIRI BERSATU WOMEN
FARMERS GROUP (KWT)
PT Sawit Sumbermas Sarana Tbk (SSMS) mendorong pemberdayaan PT Sawit Sumbermas Sarana Tbk (SSMS) promotes economic
ekonomi dan ketahanan pangan melalui pembinaan Kelompok empowerment and food security through the development of
Wanita Tani (KWT) “Mandiri Bersatu” di Kelurahan Sidorejo dengan the “Mandiri Bersatu” Women Farmers Group (KWT) in Sidorejo,
inovasi produk teh bunga telang, yang didukung pelatihan, peralatan, featuring innovative butterfly pea tea products supported by training,
dan pemasaran. Selain itu, Perseroan juga mendukung budidaya equipment, and marketing assistance. In addition, the Company
ayam kampung dan ikan air tawar melalui penyediaan bibit, pakan, supports poultry and freshwater fish farming through the provision of
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dan pendampingan teknis. Program ini berhasil meningkatkan seeds, feed, and technical guidance. This program has successfully
pendapatan masyarakat sekaligus memperkuat ketahanan pangan increased community income while strengthening local food security
lokal secara berkelanjutan. in a sustainable manner.
KELOMPOK HORTIKULTURA
HORTICULTURE GROUP
PT Sawit Sumbermas Sarana Tbk (SSMS) mengembangkan program PT Sawit Sumbermas Sarana Tbk (SSMS) develops horticulture
hortikultura di Desa Sumber Cahaya melalui budidaya semangka, programs in Sumber Cahaya Village through the cultivation
cabai, tomat, dan sayuran dengan dukungan bibit unggul, pupuk, of watermelon, chili, tomatoes, and vegetables, supported by
serta pelatihan pertanian berkelanjutan. Program ini masih dalam high-quality seeds, fertilizers, and sustainable farming training.
pendampingan aktif untuk memastikan kemandirian kelompok, dan The program remains under active mentoring to ensure group
telah memberikan dampak positif berupa peningkatan keterampilan, independence and has delivered positive impacts in terms of
peluang usaha, serta pendapatan masyarakat. Melalui pendekatan improved skills, business opportunities, and increased community
ini, Perseroan mendorong terbentuknya kelompok usaha lokal yang income. Through this approach, the Company fosters the
mandiri dan berdaya saing secara berkelanjutan. development of independent and competitive local business groups
in a sustainable manner.
KELOMPOK TANI SRI REJEKI DESA SAMUJAYA
SRI REJEKI FARMERS GROUP
IN SAMUJAYA VILLAGE
Kelompok Tani Sri Rejeki di Desa Samujaya, Kecamatan Lamandau, The Sri Rejeki Farmers Group in Samujaya Village, Lamandau District,
melaksanakan panen perdana hortikultura siklus kedua pada 5 conducted its second-cycle horticulture harvest on November 5,
November 2025 sebagai bagian dari program CSR PT Sawit Mandiri 2025, as part of the CSR program of PT Sawit Mandiri Lestari (SML).
Lestari (SML). Panen menghasilkan berbagai komoditas seperti cabai, The harvest produced various commodities such as chili, eggplant,
terong, kacang panjang, timun, dan kangkung, serta melibatkan long beans, cucumbers, and water spinach, with participation from
dukungan perusahaan, pemerintah, dan dinas terkait. Program ini the Company, local government, and agricultural authorities. This
bertujuan meningkatkan keterampilan dan produktivitas petani program aims to enhance farmers’ skills and productivity through
melalui pelatihan, penyediaan sarana produksi, serta pendampingan training, provision of agricultural inputs, and assistance from
hingga pemasaran, sehingga mendorong kemandirian ekonomi dan cultivation to marketing, thereby promoting economic independence
ketahanan pangan lokal secara berkelanjutan. and strengthening sustainable local food security.
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Tanggung Jawab Lingkungan dan Sosial
Environmental and Social Responsibility
PROGRAM PEMBERDAYAAN
HORTIKULTURA DESA MEKAR MULYA
HORTICULTURE EMPOWERMENT
PROGRAM IN MEKAR MULYA VILLAGE
Program CSR PT Sawit Sumbermas Sarana Tbk (SSMS) pada PT Sawit Sumbermas Sarana Tbk (SSMS) demonstrated positive
pilar pemberdayaan ekonomi menunjukkan hasil positif melalui results in its CSR economic empowerment pillar through horticulture
pengembangan hortikultura di Desa Mekar Mulya bersama Kelompok development in Mekar Mulya Village in collaboration with the Berkah
Tani Berkah Manunggal Jaya. Tiga program utama—Terong Ungu Manunggal Jaya Farmers Group. The three main initiatives—Berkah
Berkah, Kacang Panjang Berkah, dan Buncis Berkah—berhasil Eggplant, Berkah Long Beans, and Berkah Green Beans—successfully
meningkatkan produktivitas dan memberikan nilai ekonomi bagi improved productivity and generated economic value through
masyarakat melalui hasil panen yang dipasarkan secara lokal. locally marketed harvests. Despite challenges such as weather
Meskipun menghadapi tantangan seperti cuaca dan hama, program conditions and pest attacks, the program remained effective through
ini tetap berjalan efektif berkat pendampingan teknis, sehingga technical assistance, enhancing farmers’ skills, increasing income,
meningkatkan keterampilan petani, menambah pendapatan, serta and strengthening local food security and sustainable agriculture-
memperkuat ketahanan pangan dan potensi pengembangan ekonomi based economic development.
berbasis pertanian di desa.
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Pengakuan Eksternal Terhadap
Program TJSL Perseroan
External Recognition Of Company’s SER Program
Sepanjang tahun 2025, Perseroan merealisasikan berbagai program Throughout 2025, the Company realizes various TJSL programs. For
TJSL. Atas dedikasi dan konsistensinya itu, Perseroan meraih its dedication and consistency, the Company won several awards
beberapa penghargaan yang merupakan pengakuan pihak eksternal as the recognition from external parties for the Company’s CSR
Perseroan atas program-program CSR Perseroan, antara lain: programs, including:
Februari 2025 | February, 2025 Juni 2025 | June, 2025
SSMS menerima penghargaan sebagai: “Mitra Korporasi Peduli SSMS berhasil meraih dua penghargaan sekaligus dalam TOP CSR
2025” dari Yayasan Kesejahteraan Madani, sebagai bentuk Awards 2025 yang diselenggarakan oleh Top Business di Jakarta.
⭐⭐⭐⭐
apresiasi atas kolaborasi aktif perusahaan dalam kegiatan sosial Kedua penghargaan tersebut yaitu:
kemasyarakatan. • TOP CSR Star 4 ( ) 2025
• TOP Leader on CSR Commitment 2025
SSMS received the “Caring Corporate Partner 2025” award from
Yayasan Kesejahteraan Madani, in recognition of the Company’s Penghargaan ini mencerminkan kekuatan strategi CSR Perseroan
active collaboration in social and community initiatives. serta kepemimpinan yang memiliki komitmen tinggi terhadap
pembangunan berkelanjutan.
SSMS received two awards at the TOP CSR Awards 2025 organized
⭐⭐⭐⭐
by Top Business in Jakarta. The awards include:
• TOP CSR Star 4 ( ) 2025
• TOP Leader on CSR Commitment 2025
These awards reflect the strength of the Company’s CSR
strategy and its leadership’s strong commitment to sustainable
development.
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Tanggung Jawab Lingkungan dan Sosial
Environmental and Social Responsibility
5 Juni 2025 | June 5, 2025 30 September 2025 | September 30, 2025
SSMS meraih penghargaan dari Pemerintah Kabupaten SSMS meraih Silver Champion CSR pada ajang BISRA (Bisnis
Kotawaringin Barat pada peringatan Hari Lingkungan Hidup Sedunia Indonesia CSR Awards) 2025 yang diselenggarakan oleh Bisnis
2025 atas kepeduliannya dalam menjalankan Program Pelestarian Indonesia di Jakarta. Penghargaan ini diberikan kepada perusahaan
Lingkungan. yang dinilai berhasil menjalankan program CSR secara inovatif dan
berdampak luas.
SSMS received an award from the Kotawaringin Barat
Regency Government during the 2025 World Environment Day SSMS received the Silver Champion CSR award at the BISRA
commemoration, in recognition of its commitment to implementing (Bisnis Indonesia CSR Awards) 2025 organized by Bisnis Indonesia
Environmental Preservation programs. in Jakarta. This award is given to companies recognized for
implementing innovative CSR programs with broad impact.
24–25 November 2025 | November 24-25, 2025 Desember 2025 | December 2025
SSMS meraih dua penghargaan kategori Gold pada CSR Indonesia SSMS meraih penghargaan dengan predikat Gold pada ajang
Awards 2026 yang diselenggarakan oleh MePRIndo Media Group di Apresiasi Mitra Swasta “Orang Tua Asuh Cegah Stunting (Genting)”
Jakarta. Kedua penghargaan tersebut, yaitu: yang diberikan oleh Kementerian Kependudukan dan Pembangunan
• Gold – Kategori Didaktita Pratama Unggul
Keluarga sebagai bentuk pengakuan atas kontribusi SSMS dalam
• Gold – Kategori Cipta Karya Mandiri
mendukung percepatan penurunan stunting melalui program
Penghargaan ini menegaskan keberhasilan program CSR Perseroan kemitraan.
dalam bidang pendidikan dan pemberdayaan masyarakat.
SSMS received a Gold award at the “Foster Parent to Prevent
SSMS received two Gold awards at the CSR Indonesia Awards 2026 Stunting (Genting)” Private Sector Appreciation event organized by
organized by MePRIndo Media Group in Jakarta. The awards include: the Ministry of Population and Family Development, in recognition
• Gold – Didaktita Pratama Unggul Category of its contribution to accelerating stunting reduction through
• Gold – Cipta Karya Mandiri Category partnership programs.
These awards highlight the success of the Company’s CSR
programs in education and community empowerment.
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07 Laporan Keuangan Financial Statements
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PT Sawit Sumbermas Sarana Tbk. dan ent it as anaknya/ and it s subsidiaries Laporan keuangan konsolidasian tanggal 31 Desember 2025 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Consolidated financial statements as of December 31, 2025 and for the year ended with independent auditor’s report
Page 311
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 DAN AS OF DECEMBER 31, 2025 AND
UNTUK TAHUN YANG BERAKHIR FOR YEAR THEN ENDED
PADA TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/
Page
Surat Pernyataan Direksi Board of Directors’ Statement Letter
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan Konsolidasian..................... 1-3 …..........Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss
Komprehensif Lain Konsolidasian......................... 4-5 ......................... and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian ................. 6 .….…… Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian ................................. 7-8 .….…………… Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Notes to the Consolidated
Konsolidasian ....................................................... 9 - 170 .............................................. Financial Statements
************************
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The original report included herein is in the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 00365/ 2.1505/ AU.1/ 01/ 1814- Report No. 00365/ 2.1505/ AU.1/ 01/ 1814-
1/ 1/ III/ 2026 1/ 1/ III/ 2026
Pemegang Saham, Dewan Komisaris, dan Direksi The Shareholders and t he Boards of
PT Sawit Sumbermas Sarana Tbk. Commissioners and Direct ors
PT Sawit Sumbermas Sarana Tbk.
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying consolidated
konsolidasian PT Sawit Sumbermas Sarana Tbk. financial statements of PT Sawit Sumbermas
(“ Perusahaan” ) dan entitas anaknya (secara Sarana Tbk. (the “ Company” ) and it s subsidiaries
kolektif disebut sebagai “ Grup” ) terlampir, yang (collectively referred to as the “ Group” ), which
terdiri dari laporan posisi keuangan konsolidasian comprise the consolidated statement of financial
tanggal 31 Desember 2025, serta laporan laba position as of December 31, 2025, and the
rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and other
konsolidasian, laporan perubahan ekuitas comprehensive income, consolidated statement of
konsolidasian, dan laporan arus kas konsolidasian changes in equity, and consolidated statement of
untuk tahun yang berakhir pada tanggal tersebut, cash flows for the year then ended, and notes to
serta catatan atas laporan keuangan the consolidated financial statements, including
konsolidasian, termasuk informasi kebijakan material accounting policy information.
akuntansi material.
Menurut opini kami, laporan keuangan In our opinion, the accompanying consolidated
konsolidasian terlampir menyajikan secara wajar, financial statements present fairly, in all material
dalam semua hal yang material, posisi keuangan respects, the consolidated financial position of
konsolidasian Grup tanggal 31 Desember 2025, the Group as of December 31, 2025 and its
serta kinerja keuangan dan arus kas konsolidasian consolidated financial performance and cash flows
nya untuk tahun yang berakhir pada tanggal for the year then ended, in accordance with
tersebut, sesuai dengan Standar Akuntansi Indonesian Financial Accounting Standards.
Keuangan di Indonesia.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/ MK/ SK/ 2025
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A member firm of Ernst & Young Global Limited
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The original report included herein is in the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00365/ 2.1505/ AU.1/ 01/ 1814- Report No. 00365/ 2.1505/ AU.1/ 01/ 1814-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“ IAPI” ). Tanggung Indonesian Institute of Certified Public Accountants
jawab kami menurut standar tersebut diuraikan (“ IICPA” ). Our responsibilities under those
lebih lanjut dalam paragraf Tanggung Jawab standards are further described in the Auditor’s
Auditor terhadap Audit atas Laporan Keuangan Responsibilit ies for the Audit of the Consolidated
Konsolidasian pada laporan kami. Kami Financial St atements paragraph of our report.
independen terhadap Grup berdasarkan We are independent of the Group in accordance
ketentuan etika yang relevan dalam audit kami with the ethical requirements relevant to our audit
atas laporan keuangan konsolidasian di Indonesia, of the consolidated financial statements in
dan kami telah memenuhi tanggung jawab etika Indonesia, and we have fulfilled our other
lainnya berdasarkan ketentuan tersebut. Kami ethical responsibilities in accordance with such
yakin bahwa bukti audit yang telah kami peroleh requirements. We believe that the audit evidence
adalah cukup dan tepat untuk menyediakan suatu we have obt ained is sufficient and appropriate to
basis bagi opini kami. provide a basis for our opinion.
Hal audit ut ama Key audit mat t ers
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance in
yang paling signifikan dalam audit kami atas our audit of the consolidated financial statements
laporan keuangan konsolidasian periode kini. Hal of t he current period. Such key audit mat t ers were
audit utama tersebut disampaikan dalam konteks addressed in the context of our audit of the
audit kami atas laporan keuangan konsolidasian consolidated financial statements taken as a whole,
secara keseluruhan, dan dalam merumuskan opini and in forming our opinion thereon, and we do not
kami atas laporan keuangan konsolidasian terkait, provide a separate opinion on such key audit
dan kami tidak menyatakan suatu opini terpisah matters. For the key audit matter below, our
atas hal audit utama tersebut. Untuk hal audit description of how our audit addressed such key
utama di bawah ini, penjelasan kami tentang audit matter is provided in such context.
bagaimana audit kami merespons hal tersebut
disampaikan dalam konteks tersebut.
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A member firm of Ernst & Young Global Limited
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The original report included herein is in the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00365/ 2.1505/ AU.1/ 01/ 1814- Report No. 00365/ 2.1505/ AU.1/ 01/ 1814-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Hal audit Ut ama (lanjut an) Key audit mat t ers (cont inued)
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan Consolidated Financial Statements paragraph of
Konsolidasian pada laporan kami, termasuk our report, including in relation to the key audit
sehubungan dengan hal audit utama yang matter communicated below. Accordingly, our
dikomunikasikan di bawah ini. Oleh karena itu, audit included the performance of procedures
audit kami mencakup pelaksanaan prosedur yang designed to respond to our assessment of the risks
didesain untuk merespons penilaian kami atas of material misst atement of the accompanying
risiko kesalahan penyajian material dalam laporan consolidated financial statements. The results of
keuangan konsolidasian terlampir. Hasil prosedur our audit procedures, including the procedures
audit kami, termasuk prosedur yang dilakukan performed to address the key audit matter below,
untuk merespons hal audit utama di bawah ini, provide the basis for our opinion on the
menyediakan basis bagi opini kami atas laporan accompanying consolidated financial statements.
keuangan konsolidasian terlampir.
Pengakuan pendapatan Revenue recognition
Penjelasan atas hal audit utama: Description of the key audit matter:
Pendapatan Grup untuk tahun yang berakhir pada The Group’s revenue for t he year ended December
31 Desember 2025 sebesar Rp14,8 triliun 31, 2025 amounting to Rp14.8 trillion was mainly
terutama merupakan penjualan produk minyak arising from the sales of Crude Palm Oil and it s
sawit mentah dan produk turunannya. Hal ini derivative product s. It is an important measure to
merupakan ukuran penting yang digunakan untuk evaluate the Group’s performance and is the main
mengevaluasi kinerja Grup dan merupakan driver of profitability. The revenue is recognized
pendorong utama profitabilitas. Pendapatan when control of the goods is transferred to the
yang diakui pada saat pengendalian atas barang customers at a point in time, at an amount that
telah dialihkan kepada pelanggan pada waktu reflects the consideration to which the Group
tertentu, sebesar jumlah yang mencerminkan expects to be entit led in exchange for those goods.
imbalan yang diharapkan Grup dapat diperoleh
sebagai pertukaran barang tersebut.
Pendapatan mungkin diakui dan diukur secara Revenue may be inappropriately recognized and
tidak tepat untuk meningkatkan hasil usaha dan measured in order to improve business results and
mencapai pertumbuhan pendapatan sejalan achieve revenue growth in line with the objectives
dengan tujuan Grup. Karena signifikansi of the Group. Due to its financial significance, and
keuangan dan tingginya volume transaksi, high volume of transactions, misstatement in
kesalahan penyajian atas pendapatan dapat revenue can have a substantial impact on the
memiliki dampak substansial pada laporan overall consolidated financial statements and the
keuangan konsolidasian secara keseluruhan dan decisions made by stakeholders. Accordingly,
keputusan yang dibuat oleh para pemangku revenue recognition is a key audit matter to us.
kepentingan. Oleh karena itu, pengakuan Note 2s and 28 to the accompanying consolidated
pendapatan merupakan hal audit utama bagi financial statements provide the relevant
kami. Catatan 2s dan 28 atas laporan keuangan disclosures on the Group’s revenue.
konsolidasian terlampir memberikan
pengungkapan yang relevan terkait pendapatan
Grup.
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A member firm of Ernst & Young Global Limited
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The original report included herein is in the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00365/ 2.1505/ AU.1/ 01/ 1814- Report No. 00365/ 2.1505/ AU.1/ 01/ 1814-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Hal audit Ut ama (lanjut an) Key audit mat t ers (cont inued)
Pengakuan pendapatan (lanjutan) Revenue recognition (continued)
Penjelasan atas hal audit utama (lanjutan): Description of the key audit matter (continued):
Respons audit: Audit response:
Kami mengevaluasi dan menguji rancangan dan We evaluated and assessed the design and
efektivitas pengendalian utama atas proses operating effectiveness of the key controls over the
pendapatan. Atas dasar sampel, kami melakukan revenue process. On a sample basis, we performed
pengujian rinci atas pengakuan pendapatan test of detail of revenue transactions by verifying
dengan melakukan verifikasi ke dokumen the supporting documents to ensure their
pendukungnya untuk memastikan keterjadian occurrence and whether they have been
atas pendapatan serta telah diakui dan diukur recognized and measured in accordance with the
sesuai dengan standar akuntansi yang berlaku. applicable accounting standards. We performed
Kami melakukan pengujian rinci atas transaksi test of detail of revenue transactions approaching
pendapatan menjelang dan tepat setelah tanggal and immediately after December 31, 2025 to
31 Desember 2025 untuk memastikan bahwa ensure that revenues were recognized in the
pendapatan diakui pada periode yang tepat. proper period.
Kami juga melakukan pengujian rinci dengan We also performed test of details by identifying
mengidentifikasi akun-akun buku besar yang which general ledger accounts are used to post
digunakan untuk mencat at entri jurnal antara journal entries among revenue, trade receivables,
pendapatan, piutang usaha, serta kas dan bank, and cash and bank and use correlation (journal
serta menggunakan korelasi (pencatatan entri entry postings) among these accounts to
jurnal) di antara akun-akun tersebut untuk reperform the posting of journal entries. We
melakukan kembali (reperform) pencatatan entri supplement ed this procedure by testing the
jurnal. Kami melengkapi prosedur ini dengan information produced by the Group over cash
pengujian informasi yang dihasilkan oleh Grup journal entries to ensure they are real cash from
atas entri jurnal kas untuk memastikan bahwa kas customers. We also evaluated the appropriateness
tersebut adalah kas sebenarnya yang berasal dari and adequacy of the presentation and the relevant
pelanggan. Kami juga mengevaluasi kesesuaian disclosures related to revenue in the notes to the
dan kecukupan penyajian dan pengungkapan accompanying consolidated financial statements
terkait pendapatan dalam catatan atas laporan
keuangan konsolidasian.
Informasi lain Ot her informat ion
Manajemen bertanggung jawab atas informasi Management is responsible for t he ot her
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2025 information included in the 2025 Annual Report
(“ Laporan Tahunan” ) selain laporan keuangan (“ The Annual Report ” ) other than the
konsolidasian terlampir dan laporan auditor accompanying consolidated financial statements
independen kami. Laporan Tahunan diharapkan and our independent auditor’s report thereon. The
akan tersedia bagi kami setelah tanggal laporan Annual Report is expected to be made available to
auditor independen ini. us after the date of this independent auditor’s
report.
iv
A member firm of Ernst & Young Global Limited
Page 317
The original report included herein is in the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00365/ 2.1505/ AU.1/ 01/ 1814- Report No. 00365/ 2.1505/ AU.1/ 01/ 1814-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Informasi lain (lanjut an) Ot her informat ion (cont inued)
Opini kami atas laporan keuangan konsolidasian Our opinion on the accompanying consolidated
terlampir tidak mencakup Laporan Tahunan, dan financial statements does not cover the Annual
oleh karena itu, kami tidak menyatakan bentuk Report, and accordingly, we do not express any
keyakinan apapun atas Laporan Tahunan form of assurance on the Annual Report.
tersebut.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan konsolidasian terlampir, tanggung consolidated financial statements, our
jawab kami adalah untuk membaca Laporan responsibilit y is to read the Annual Report when it
Tahunan ketika tersedia dan, dalam becomes available and, in doing so, consider
melaksanaannya, mempertimbangkan apakah whether the Annual Report is materially
Laporan Tahunan mengandung inconsistent with the accompanying consolidated
ketidakkonsistensian material dengan laporan financial statements or our knowledge obtained in
keuangan konsolidasian terlampir atau the audit, or otherwise appears to be materially
pemahaman yang kami peroleh selama audit, misstated.
atau mengandung kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika When we read the Annual Report, if we conclude
kami menyimpulkan bahwa terdapat suatu that there is a material misstatement therein, we
kesalahan penyajian material di dalamnya, kami are required to communicate the matter to those
diharuskan untuk mengomunikasikan hal charged with governance and take appropriate
tersebut kepada pihak yang bertanggung jawab actions based on the applicable laws and
atas tata kelola dan melakukan tindakan yang regulations.
tepat berdasarkan peraturan perundang-
undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he consolidat ed
laporan keuangan konsolidasian financial st at ement s
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation and
dan penyajian wajar laporan keuangan fair presentation of the consolidated financial
konsolidasian tersebut sesuai dengan Standar statements in accordance with Indonesian Financial
Akuntansi Keuangan di Indonesia, dan atas Accounting Standards, and for such internal
pengendalian internal yang dianggap perlu oleh control as management determines is necessary to
manajemen untuk memungkinkan penyusunan enable the preparation of consolidated financial
laporan keuangan konsolidasian yang bebas dari statements that are free from material
kesalahan penyajian material, baik yang misstatement, whether due to fraud or error.
disebabkan oleh kecurangan maupun kesalahan.
v
A member firm of Ernst & Young Global Limited
Page 318
The original report included herein is in the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00365/ 2.1505/ AU.1/ 01/ 1814- Report No. 00365/ 2.1505/ AU.1/ 01/ 1814-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he consolidat ed
laporan keuangan konsolidasian (lanjut an) financial st at ement s (cont inued)
Dalam penyusunan laporan keuangan In preparing the consolidated financial statements,
konsolidasian, manajemen bertanggung jawab management is responsible for assessing the
untuk menilai kemampuan Grup dalam Group’s ability to continue as a going concern,
mempertahankan kelangsungan usahanya, disclosing, as applicable, matters related to going
mengungkapkan, sesuai dengan kondisinya, hal- concern, and using the going concern basis of
hal yang berkaitan dengan kelangsungan usaha, accounting, unless management either intends to
dan menggunakan basis akuntansi kelangsungan liquidate the Group or to cease its operations, or
usaha, kecuali manajemen memiliki intensi untuk has no realistic alternative but to do so.
melikuidasi Grup atau menghentikan operasi, atau
tidak memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses overseeing the Group’s financial reporting process.
pelaporan keuangan Grup.
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan konsolidasian consolidat ed financial st at ement s
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obt ain reasonable assurance
memadai tentang apakah laporan keuangan about whether the consolidated financial
konsolidasian secara keseluruhan bebas dari statements taken as a whole are free from material
kesalahan penyajian material, baik yang misstatement, whether due to fraud or error, and
disebabkan oleh kecurangan maupun kesalahan, to issue an independent auditor’s report that
dan untuk menerbitkan laporan auditor includes our opinion. Reasonable assurance
independen yang mencakup opini kami. Keyakinan is a high level of assurance, but is not a guarantee
memadai merupakan suatu tingkat keyakinan that an audit conducted in accordance with
tinggi, namun bukan merupakan suatu jaminan Standards on Auditing established by the IICPA will
bahwa audit yang dilaksanakan berdasarkan always detect a material misstatement when it
Standar Audit yang ditet apkan oleh IAPI akan exists. Misstatement s can arise from fraud or error
selalu mendeteksi kesalahan penyajian material and are considered material if, individually or in the
ketika hal tersebut ada. Kesalahan penyajian aggregate, they could reasonably be expected to
dapat disebabkan oleh kecurangan maupun influence the economic decisions of users t aken on
kesalahan dan dianggap material jika, baik secara the basis of these consolidated financial
individual maupun agregat, dapat diekspektasikan statements.
secara wajar akan memengaruhi keputusan
ekonomi yang diambil oleh pengguna berdasarkan
laporan keuangan konsolidasian tersebut.
vi
A member firm of Ernst & Young Global Limited
Page 319
The original report included herein is in the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00365/ 2.1505/ AU.1/ 01/ 1814- Report No. 00365/ 2.1505/ AU.1/ 01/ 1814-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan konsolidasian consolidat ed financial st at ement s
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Ident ify and assess the risks of material
penyajian material dalam laporan keuangan misstatement of the consolidated financial
konsolidasian, baik yang disebabkan oleh statements, whether due to fraud or error,
kecurangan maupun kesalahan, mendesain design and perform audit procedures
dan melaksanakan prosedur audit yang responsive to such risks, and obtain audit
responsif terhadap risiko tersebut, serta evidence that is sufficient and appropriate to
memeroleh bukti audit yang cukup dan tepat provide a basis for our opinion. The risk of not
untuk menyediakan basis bagi opini kami. detecting a material misstatement resulting
Risiko tidak terdeteksinya suatu kesalahan from fraud is higher than for one resulting from
penyajian material yang disebabkan oleh error, as fraud may involve collusion, forgery,
kecurangan lebih tinggi dari yang disebabkan intentional omissions, misrepresentations, or
oleh kesalahan, karena kecurangan dapat override of internal control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on t he effect iveness of
keefektivitasan pengendalian internal Grup. the Group’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
vii
A member firm of Ernst & Young Global Limited
Page 320
The original report included herein is in the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00365/ 2.1505/ AU.1/ 01/ 1814- Report No. 00365/ 2.1505/ AU.1/ 01/ 1814-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan konsolidasian (lanjut an) consolidat ed financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to events or conditions that may cast
peristiwa atau kondisi yang dapat significant doubt on the Group's ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Grup untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in
ketidakpastian material, kami diharuskan the consolidated financial statements or, if
untuk menarik perhatian dalam laporan such disclosures are inadequate, to modify our
auditor independen kami ke pengungkapan opinion. Our conclusion is based on the audit
terkait dalam laporan keuangan konsolidasian evidence obtained up to the date of our
atau, jika pengungkapan tersebut tidak independent auditor’s report. However, future
memadai, memodifikasi opini kami. events or conditions may cause the Group to
Kesimpulan kami didasarkan pada bukti audit cease to continue as a going concern.
yang diperoleh hingga tanggal laporan auditor
independen kami. Namun, peristiwa atau
kondisi masa depan dapat menyebabkan Grup
tidak dapat mempertahankan kelangsungan
usaha.
viii
A member firm of Ernst & Young Global Limited
Page 321
The original report included herein is in the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00365/ 2.1505/ AU.1/ 01/ 1814- Report No. 00365/ 2.1505/ AU.1/ 01/ 1814-
1/ 1/ III/ 2026 (lanjutan) 1/ 1/ III/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan konsolidasian (lanjut an) consolidat ed financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan konsolidasian secara and content of the consolidated financial
keseluruhan, termasuk pengungkapannya, statements, including the disclosures, and
dan apakah laporan keuangan konsolidasian whether the consolidated financial statements
mencerminkan transaksi dan peristiwa yang represent the underlying transactions and
mendasarinya dengan suatu cara yang events in a manner that achieves fair
mencapai penyajian wajar. present ation.
Memeroleh bukti audit yang cukup dan tepat Obtain sufficient appropriate audit evidence
terkait informasi keuangan entitas atau regarding the financial information of the
aktivitas bisnis dalam Grup untuk menyatakan entities or business activities within the Group
opini atas laporan keuangan konsolidasian. to express an opinion on the consolidated
Kami bertanggung jawab atas arahan, financial statements. We are responsible for
supervisi, dan pelaksanaan audit Grup. Kami the direction, supervision, and performance of
tetap bertanggung jawab sepenuhnya atas the group audit. We remain solely responsible
opini audit kami. for our audit opinion.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance
pihak yang bertanggung jawab atas tata kelola with a statement that we have complied with
bahwa kami telah mematuhi ketentuan etika yang relevant ethical requirements regarding
relevan mengenai independensi, dan independence, and to communicate with them all
mengomunikasikan kepada pihak tersebut seluruh relationships and other matters that may
hubungan, serta hal-hal lain yang dianggap secara reasonably be thought to bear on our
wajar berpengaruh terhadap independensi kami, independence, and where applicable, related
dan, jika relevan, pengamanan terkait. safeguards.
ix
A member firm of Ernst & Young Global Limited
Page 322
A member firm of Ernst & Young Global Limited
Page 323
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT
KONSOLIDASIAN OF FINANCIAL POSITION
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember/ 31 Desember/ 31 Desember/
Catatan/ December 31, December 31, December 31,
Notes 2025 2024 2023
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 5 874.059.881 1.180.286.182 1.237.290.419 Cash and cash equivalents
Piutang usaha Trade receivables
Pihak berelasi 33a 782.333.073 430.726.402 551.151.620 Related parties
Pihak ketiga 6 113.412.231 27.472.904 43.034.252 Third parties
Piutang lain-lain Other receivables
Pihak berelasi 33a 364.029.302 572.525.837 323.657.538 Related parties
Pihak ketiga 7 249.555.322 17.532.166 16.306.374 Third parties
Persediaan 8 926.163.809 793.538.217 799.296.135 Inventories
Aset biologis 9 413.859.388 478.921.005 269.654.549 Biological assets
Biaya dibayar dimuka 10 4.860.153 4.266.146 2.444.276 Prepayments
Uang muka Advances
Pihak ketiga 11 197.216.226 682.915.273 167.870.266 Third parties
Pihak berelasi 11,33a 197.103.496 28.303.530 68.871.390 Related parties
Pajak dibayar di muka 20a 401.796.764 301.051.005 173.391.823 Prepaid taxes
Pinjaman kepada pihak berelasi 33a 1.376.020.043 51.190.924 475.623.562 Loan to related parties
Taksiran tagihan restitusi pajak - Estimated claim for tax refund -
jangka pendek 20b - - 692.538 current
Aset lancar lainnya 17 839.957 643.767.663 888.190.872 Other current assets
TOTAL ASET LANCAR 5.901.249.645 5.212.497.254 5.017.475.614 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Taksiran tagihan restitusi pajak - Estimated claims for tax refund -
jangka panjang 20c 472.592.841 298.896.361 171.280.506 non-current
Pinjaman jangka panjang kepada
pemegang saham yang dapat Long-term convertible loan
dikonversi 33 - - 219.473.951 to a shareholder
Aset tetap dan tanaman Fixed assets and
produktif 12 5.741.823.597 4.909.842.297 4.949.943.542 bearer plants
Aset tak berwujud 14 4.740.983 3.898.066 6.588.822 Intangible assets
Aset hak guna 13 305.618.054 101.809.679 107.880.726 Right of use assets
Investasi saham pada Investment in shares of an
perusahaan asosiasi 15 525.653.319 550.419.743 591.891.284 associated company
Aset pajak tangguhan 20g 204.573.970 187.824.862 142.786.096 Deferred tax assets
Piutang plasma Plasma receivables
setelah dikurangi dengan after net-off with
penyisihan penurunan nilai allowance for impairment
Rp34.472.834 Rp34,472,834
(2024: Rp27.755.873, dan (2024: Rp27,755,873, and
2023: Rp37.274.799) 16 400.144.511 450.283.638 593.231.800 2023: Rp37,274,799)
Aset tidak lancar lainnya 17 27.576.882 155.646.325 143.443.099 Other non-current assets
TOTAL ASET TIDAK LANCAR 7.682.724.157 6.658.620.971 6.926.519.826 TOTAL NON-CURRENT ASSETS
TOTAL ASET 13.583.973.802 11.871.118.225 11.943.995.440 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan statements form an integral part of these consolidated
keuangan konsolidasian. financial statements.
1
Page 324
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT
KONSOLIDASIAN (lanjutan) OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember/ 31 Desember/ 31 Desember/
Catatan/ December 31, December 31, December 31,
Notes 2025 2024 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Trade payables
Pihak ketiga 18 530.508.890 303.690.105 279.793.618 Third parties
Pihak berelasi 33b 219.548.542 85.744.054 61.185.960 Related parties
Utang lain-lain Other payables
Pihak ketiga 18 411.850.231 398.306.812 740.276.157 Third parties
Pihak berelasi 33b 86.023.482 41.910.784 36.733.613 Related parties
Liabilitas kontrak Contract liabilities
Pihak ketiga 19 71.910.870 149.275.799 62.478.492 Third parties
Pihak berelasi 19 6.750.000 95.891.000 2.000.000 Related parties
Utang pajak 20d 272.227.629 126.103.682 23.945.223 Taxes payable
Beban akrual 21 56.748.335 167.054.235 66.327.664 Accrued expenses
Liabilitas sewa jangka panjang Current maturities of
jatuh tempo dalam satu tahun 13 64.678.069 13.604.681 13.138.714 of long-term lease liabilities
Liabilitas sewa pembiayaan Current maturities of
jatuh tempo dalam satu tahun 23 11.196.702 6.254.118 399.347 finance lease liabilites
Liabilitas imbalan kerja Short-term employee benefit
karyawan jangka pendek 24 192.677.277 159.070.367 147.986.415 liabilities
Utang bank jangka pendek 22 1.698.144.691 2.195.100.881 2.437.341.526 Short-term bank loan
Utang bank jangka panjang Current maturities of
jatuh tempo dalam satu tahun 22 991.075.964 1.009.228.617 913.814.430 long-term bank loan
TOTAL LIABILITAS
JANGKA PENDEK 4.613.340.682 4.751.235.135 4.785.421.159 TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang bank jangka panjang -
setelah dikurangi bagian jatuh Long-term bank loan -
tempo dalam satu tahun 22 5.449.503.968 3.876.810.788 4.861.241.038 net of current maturities
Liabilitas sewa jangka panjang 13 208.546.576 76.793.597 64.545.307 Long-term lease liabilities
Liabilitas imbalan kerja Long-term employee benefit
karyawan jangka panjang 24 276.409.718 201.981.595 198.297.706 liabilites
Liabilitas pajak tangguhan 20g 94.711.058 79.528.849 38.195.747 Deferred tax liabilities
TOTAL LIABILITAS TOTAL NON-CURRENT
JANGKA PANJANG 6.029.171.320 4.235.114.829 5.162.279.798 LIABILITIES
TOTAL LIABILITAS 10.642.512.002 8.986.349.964 9.947.700.957 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan statements form an integral part of these consolidated
keuangan konsolidasian. financial statements.
2
Page 325
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT
KONSOLIDASIAN (lanjutan) OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember/ 31 Desember/ 31 Desember/
Catatan/ December 31, December 31, December 31,
Notes 2025 2024 2023
EKUITAS EQUITY
Ekuitas yang dapat Equity attributable to
diatribusikan kepada owners equity of
pemilik entitas induk the parent entity
Modal saham Share capital
Modal dasar - 32.100.000.000 Authorized -
lembar saham 32,100,000,000 shares
nilai nominal Rp100 at par value per share of
(nilai penuh) per saham Rp100 (full amount)
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 9.525.000.000 lembar 9,525,000,000
saham 25a 952.500.000 952.500.000 952.500.000 shares
Tambahan modal disetor 26 (3.936.675.293) (2.852.050.343) (2.852.050.343) Additional paid-in capital
Selisih transaksi dengan pihak Difference in transactions with
non-pengendali 27 89.113.603 89.113.603 89.113.603 non-controlling parties
Saldo laba Retained earnings
Sudah ditentukan penggunaannya 25d 2.228.008.453 1.858.474.778 1.340.160.714 Appropriated
Belum ditentukan penggunaannya 2.620.224.595 2.280.648.313 1.979.428.701 Unappropriated
Penghasilan komprehensif lain 634.170.974 609.411.860 551.074.272 Other comprehensive income
Komponen ekuitas lainnya (309.619.637) (309.619.637) (309.619.637) Other equity component
Ekuitas merging entities - (6.589.083) 6.332.423 Merging entities equity
Ekuitas yang dapat Equity attributable to
diatribusikan kepada owners of
pemilik entitas induk 2.277.722.695 2.621.889.491 1.756.939.733 the parent entity
Kepentingan non-pengendali 25e 663.739.105 262.878.770 239.354.750 Non-controlling interests
TOTAL EKUITAS 2.941.461.800 2.884.768.261 1.996.294.483 TOTAL EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 13.583.973.802 11.871.118.225 11.943.995.440 AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan keuangan statements form an integral part of these consolidated
konsolidasian. financial statements.
3
Page 326
The original consolidated financial statements included herein
are in Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk tahun yang Berakhir pada For the year Ended December 31, 2025
Tanggal 31 Desember 2025 (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Untuk tahun yang Berakhir pada Tanggal 31 Desember/
For the years ended December 31,
Disajikan Kembali
- Catatan 4/
Catatan/ As restated -
Notes 2025 2024
PENDAPATAN DARI KONTRAK REVENUE FROM
DENGAN PELANGGAN 28 14.813.170.793 10.366.799.435 CONTRACTS WITH CUSTOMERS
BEBAN POKOK PENJUALAN 29 (9.638.245.516) (7.088.221.765) COST OF SALES
LABA BRUTO 5.174.925.277 3.278.577.670 GROSS PROFIT
Beban penjualan 30 (1.463.606.360) (904.991.243) Selling expenses
Beban umum dan administrasi 30 (1.111.189.076) (946.326.561) General and administrative expenses
(Kerugian)/keuntungan atas (Loss)/gain from changes in
nilai wajar aset biologis 9 (111.115.932) 209.266.456 fair value of biological assets
Pendapatan lain-lain 30 58.531.394 129.709.636 Other income
LABA USAHA 2.547.545.303 1.766.235.958 OPERATING PROFIT
Pendapatan keuangan 31 96.168.574 108.610.664 Finance income
Beban keuangan 31 (691.786.609) (620.193.284) Finance costs
Bagian kerugian atas Equity in net losses
entitas asosiasi 15 (24.766.424) (41.471.541) of an associate entity
LABA SEBELUM PROFIT BEFORE CORPORATE
PAJAK PENGHASILAN BADAN 1.927.160.844 1.213.181.797 INCOME TAX
PAJAK PENGHASILAN BADAN 20e (534.525.859) (381.411.917) CORPORATE INCOME TAX
LABA TAHUN BERJALAN PROFIT FOR THE YEARS AFTER
SETELAH EFEK EFFECT OF
PENYESUAIAN PROFORMA 1.392.634.985 831.769.880 PROFORMA ADJUSTMENT
Efek penyesuaian proforma (190.035.229) 12.921.506 Effect of proforma adjustment
LABA TAHUN BERJALAN PROFIT FOR THE YEARS BEFORE
SEBELUM EFEK EFFECT OF
PENYESUAIAN PROFORMA 1.202.599.756 844.691.386 PROFORMA ADJUSTMENT
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN, SETELAH PAJAK INCOME, NET OF TAX
Pos yang tidak akan Item that will not be
direklasifikasi ke laba rugi reclassified to profit or loss
Pengukuran kembali Remeasurements
(kerugian)/keuntungan atas (loss)/gain on liability for
liabilitas imbalan kerja (4.295.299) 32.237.860 employee benefits
Selisih kurs Difference in foreign currency
penjabaran laporan keuangan 36.242.970 31.850.976 translation of financial statements
31.947.671 64.088.836
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 1.234.547.427 908.780.222 INCOME FOR THE YEARS
Efek penyesuaian proforma Effect of proforma adjustment
atas penghasilan from other comprehensive
komprehensif lain 621.616 - income
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN SETELAH FOR THE YEARS AFTER
PENYESUAIAN PROFORMA 1.235.169.043 908.780.222 PROFORMA ADJUSTMENT
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan keuangan statements form an integral part of these consolidated
konsolidasian. financial statements.
4
Page 327
The original consolidated financial statements included herein
are in Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan) AND OTHER COMPREHENSIVE INCOME (continued)
Untuk tahun yang Berakhir pada For the year Ended December 31, 2025
Tanggal 31 Desember 2025 (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
Untuk tahun yang Berakhir pada Tanggal 31 Desember/
For the years ended December 31,
Disajikan Kembali
- Catatan 4/
Catatan/ As restated -
Notes 2025 2024
Laba tahun berjalan Profit for the year
diatribusikan kepada: attributable to:
Pemilik entitas induk 1.160.696.736 819.533.676 Owners of the parent entity
Kepentingan non-pengendali 41.903.020 25.157.710 Non-controlling interests
1.202.599.756 844.691.386
Laba komprehensif tahun berjalan Comprehensive income
yang diatribusikan kepada: for the year attributable to:
Pemilik entitas induk 1.185.556.595 877.871.265 Owners of the parent entity
Kepentingan non-pengendali 25e 49.612.448 30.908.957 Non-controlling interests
1.235.169.043 908.780.222
Laba per saham (nilai penuh) 32 121,86 86,04 Earnings per share (full amount)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan keuangan statements form an integral part of these consolidated
konsolidasian. financial statements.
5
Page 328
PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain)
Ekuitas dapat diatribusikan kepada pemil
Equity attributable to owners of the p
Selisih
Transaksi
dengan pihak
Non-pengendali/
Modal Difference
ditempatkan dan in value Penghasilan Komponen
disetor penuh/ Tambahan of transactions komprehensif ekuitas
Issued and modal disetor/ with non- lain/Other lainnya/
fully paid Additional controlling comprehensive Other equity
Share capital paid-in capital interest income component
Saldo 1 Januari 2024/
31 Desember 2023
(dilaporkan sebelumnya) 952.500.000 (2.852.050.343 ) 89.113.603 551.074.272 (309.619.
Penyesuaian efek ekuitas
merging entities yang timbul
dari penerapan PSAK 338 - - - -
Saldo per 1 Januari 2024
(Disajikan kembali - Catatan 4) 952.500.000 (2.852.050.343 ) 89.113.603 551.074.272 (309.619.
Penyesuaian efek ekuitas
merging entities yang timbul
dari penerapan PSAK 338 - - - -
Cadangan umum (Catatan 25d) - - - -
Pembayaran dividen (Catatan 25b) - - - -
Efek translasi - - - 26.614.733
Penghasilan komprehensif lain - - - 31.722.855
Total laba tahun yang berakhir pada
Tanggal 31 Desember 2024 - - - -
Saldo 31 Desember 2024 952.500.000 (2.852.050.343) 89.113.603 609.411.860 (309.619.
Penyesuaian efek ekuitas
merging entities yang timbul
dari penerapan PSAK 338 - - - -
Penyesuaian atas transaksi
dengan entitas sepengendali - (1.084.624.950 ) - -
Cadangan umum (Catatan 25d) - - - -
Pembayaran dividen (Catatan 25b) - - - -
Efek translasi - - - 29.111.521
Penghasilan komprehensif lain - - - (4.352.407)
Total laba tahun yang berakhir pada
Tanggal 31 Desember 2025 - - - -
Saldo 31 Desember 2025 952.500.000 (3.936.675.293) 89.113.603 634.170.974 (309.619.
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian integral dari laporan keuangan konsolidasian.
Page 329
The original consolidated financial statements included herein are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk.
AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the year Ended December 31, 2025
(Expressed in thousands of Rupiah, unless otherwise stated)
lik entitas induk/
parent entity
Saldo laba/Retained earnings
Ekuitas Kepentingan
Ditentukan Belum ditentukan merging entities/ non pengendali/
y penggunaannya/ penggunaannya/ Merging entities Total/ Non-controlling Total ekuitas/
t appropriated unappropriated equity Total interests Total equity
Balance at January 1, 2024
December 31, 2023
.637 ) 1.340.160.714 1.979.428.701 - 1.750.607.310 239.354.750 1.989.962.060 (as previously reported)
Adjustment of effect of
merging entities equity from
- - - 6.332.423 6.332.423 - 6.332.423 application of PSAK 338
Balance at January 1, 2024
.637 ) 1.340.160.714 1.979.428.701 6.332.423 1.756.939.733 239.354.750 1.996.294.483 (as restated - Note 4)
Adjustment of effect of
merging entities equity from
- - - (12.921.506) (12.921.506) - (12.921.506) application of PSAK 338
- 518.314.064 (518.314.064) - - - - General reserves (Notes 25d)
- - - - - (7.384.938) (7.384.938) Dividend paid (Notes 25b)
- - - - 26.614.733 5.236.243 31.850.976 Translation effect
- - - - 31.722.855 515.005 32.237.860 Other comprehensive income
Total profit for the year ended
- - 819.533.676 - 819.533.676 25.157.710 844.691.386 December 31, 2024
.637 ) 1.858.474.778 2.280.648.313 (6.589.083) 2.621.889.491 262.878.770 2.884.768.261 Balance at December 31, 2024
Adjustment of effect of
merging entities equity from
- - - 6.589.083 6.589.083 - 6.589.083 application of PSAK 338
Adjustment on transaction with
- - (1.625.779) - (1.086.250.729) 353.551.955 (732.698.774) under common control entity
- 369.533.675 (369.533.675) - - - - General reserves (Notes 25d)
- - (449.961.000) - (449.961.000) (2.202.012) (452.163.012) Dividend paid (Notes 25b)
- - - - 29.111.521 7.550.264 36.661.785 Translation effect
- - - - (4.352.407) 57.108 (4.295.299) Other comprehensive income
Total profit for the year ended
- - 1.160.696.736 - 1.160.696.736 41.903.020 1.202.599.756 December 31, 2025
.637 ) 2.228.008.453 2.620.224.595 - 2.277.722.695 663.739.105 2.941.461.800 Balance at December 31, 2025
The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
6
Page 330
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF
Untuk tahun yang Berakhir pada CASH FLOWS
Tanggal 31 Desember 2025 For the year Ended December 31, 2025
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Untuk tahun yang Berakhir pada Tanggal 31 Desember/
For the years ended December 31,
Disajikan Kembali
- Catatan 4/
Catatan/ As restated -
Notes 2025 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI: OPERATING ACTIVITIES:
Penerimaan kas dari pelanggan 14.422.791.036 10.240.606.908 Cash received from customers
Pembayaran kas kepada pemasok (11.908.507.913) (8.119.941.374) Cash paid to suppliers
Pembayaran kas kepada karyawan (1.231.724.879) (919.819.379) Cash paid to employees
Kas yang dihasilkan dari operasi 1.282.558.244 1.200.846.155 Cash resulted from operations
Penghasilan bunga yang diterima 42.371.632 108.610.664 Interest income received
Beban keuangan yang dibayar (668.686.099) (663.998.383) Finance cost paid
Penurunan bank Decrease
yang dibatasi penggunaannya, neto 632.505.544 255.685.328 in restricted cash in bank, net
Pembayaran pajak penghasilan Payments of
badan (532.348.905) (352.055.265) corporate income tax
Penerimaan dari restitusi pajak Cash received from
penghasilan badan 130.465.581 23.932.467 corporate income tax
Penerimaan dari restitusi Cash received from value
pajak pertambahan nilai 210.235.436 420.428.257 added tax restitution
Kas neto yang diperoleh dari Net cash provided by
aktivitas operasi 1.097.101.433 993.449.223 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI : INVESTING ACTIVITIES:
Penerimaan pembayaran atas pinjaman Cash received from repayment of
kepada pihak berelasi, neto 22.286.646 424.432.638 loan to related parties, net
Perolehan aset tetap 12,40 (402.440.814) (230.081.332) Acquisitions of fixed assets
Penambahan Additional development cost
biaya pengembangan plasma, neto (11.239.968) (18.714.614) plasma, net
Penambahan uang muka Additional advance purchase
pembelian aset tetap (55.571.612) (253.123.366) of fixed assets
Penerimaan dana dari Cash received from plasma
pembiayaan plasma oleh bank, neto 53.454.213 194.590.310 refinancing from bank, net
Perolehan tanaman belum Additions to immature
menghasilkan 12 (13.428.380) (15.052.989) plantations
Penempatan kontrak berjangka Placement in
komoditas - (11.262.119) commodities future contracts
Akuisisi entitas anak baru, setelah Acquisition of new subsidiary, net
dikurangi kas yang diperoleh 1e (1.491.420.090) - of cash acquired
Penambahan aset tak berwujud (3.629.335) - Additions of intangible assets
Kas neto yang (digunakan untuk)/ Net cash (used in)/
diperoleh dari aktivitas investasi (1.901.989.340) 90.788.528 provided by investing activities
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan keuangan statements form an integral part of these consolidated
konsolidasian. financial statements.
7
Page 331
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan) CONSOLIDATED STATEMENT OF
Untuk tahun yang Berakhir pada CASH FLOWS (continued)
Tanggal 31 Desember 2025 For the year Ended December 31, 2025
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Untuk tahun yang Berakhir pada Tanggal 31 Desember/
For the years ended December 31,
Disajikan Kembali
- Catatan 4/
Catatan/ As restated -
Notes 2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN: FINANCING ACTIVITIES:
Utang bank Bank loan
- Pembayaran 39 (8.412.307.426) (6.310.785.779) Repayments -
- Penerimaan 39 9.536.219.184 5.101.154.094 Proceeds -
Pembayaran utang Payments of finance
sewa pembiayaan (79.105.593) (7.890.857) lease liability
Pembayaran liabilitas sewa (60.213.924) (12.922.540) Payments of lease liabilities
Pembayaran dividen kas 25b (449.961.000) - Payments of cash dividend
Pembayaran dividen kas Payment of cash dividend
kepada entitas non-pengendali (2.202.012) (7.384.938) to non-controlling interest
Pembayaran upfront fee 16 (38.488.753) - Payments of upfront fee
Kas neto yang diperoleh dari/
(digunakan untuk) Net cash provided by/
aktivitas pendanaan 493.940.476 (1.237.830.020) (used in) financing activities
PENURUNAN NETO NET DECREASE IN CASH AND
KAS DAN SETARA KAS (310.947.431) (153.592.269) CASH EQUIVALENTS
PENYESUAIAN ARUS KAS ADJUSTMENT OF MERGING
MERGING BISNIS - (12.921.506) BUSINESS CASH FLOWS
DAMPAK NETO PERUBAHAN NET EFFECT OF CHANGES IN
NILAI TUKAR ATAS KAS DAN EXCHANGES RATES ON CASH
SETARA KAS 4.721.130 109.509.538 AND CASH EQUIVALENSTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 5 1.180.286.182 1.237.290.419 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 5 874.059.881 1.180.286.182 AT END OF YEAR
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian integral dari laporan keuangan statements form an integral part of these consolidated
konsolidasian. financial statements.
8
Page 332
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM 1. GENERAL
a. Pendirian dan informasi umum a. Establishment and general information
PT Sawit Sumbermas Sarana Tbk. PT Sawit Sumbermas Sarana Tbk. (the
(“Perusahaan”) didirikan di Jakarta, “Company”) was established in Jakarta based
berdasarkan Akta No. 51 tanggal 22 November on the Notarial Deed No. 51 of Enimarya Agoes
1995 dari Notaris Enimarya Agoes Suwarko, Suwarko, S.H., dated November 22, 1995. The
S.H., Akta pendirian Perusahaan telah deed of establishment was approved by Ministry
memperoleh pengesahan dari Kementerian of Law and Human Rights of the Republic of
Hukum dan Hak Asasi Manusia Republik Indonesia in its Decision Letter No. C2-
Indonesia dengan Surat Keputusan No. C2- 8176.HT.01.01.TH.96 dated July 26, 1996 and
8176.HT.01.01.TH.96 tanggal 26 Juli 1996, subsequently published in the Republic of
serta selanjutnya diumumkan dalam Berita Indonesia State of Gazzette No. 839,
Negara Republik Indonesia No. 839, Tambahan Supplement No. 36 dated February 22, 2011.
No. 36 tanggal 22 Februari 2011.
Anggaran Dasar Perusahaan telah mengalami The Company’s Articles of Association have
beberapa kali perubahan. Perubahan terakhir been amended several times. The latest
berdasarkan Akta No. 66 tanggal 30 September amendment was legalized under Notarial Deed
2022 dari Notaris Aulia Taufani, S.H., tentang No. 66 of Aulia Taufani, S.H., dated
perubahan Anggaran Dasar Perusahaan. September 30, 2022 in relation to
Perubahan ini telah memperoleh pengesahan the amendment of the Company’s Article of
dari Kementerian Hukum dan Hak Asasi Association. This amendment was approved by
Manusia dengan Surat Keputusan Ministry of Law and Human Rights of the
No.AHU-AH.01.03-0305712 tanggal Republic of Indonesia in its Decision Letter No.
25 Oktober 2022, serta selanjutnya diumumkan AHU-AH.01.03-0305712 dated October 25,
dalam Berita Negara Republik Indonesia No. 88 2022, and subsequently published in the
tahun 2022, Tambahan No. 038255 tahun 2022. Republic of Indonesia State of Gazzette No. 88
year 2022, Supplement No. 038255 tahun 2022.
Perusahaan berdomisili di Pangkalan Bun, The Company is domiciled in Pangkalan Bun,
Kabupaten Kotawaringin Barat, Kalimantan Kotawaringin Barat, Central Kalimantan,
Tengah, Indonesia dengan kantor pusat di Indonesia, with its head office located on
Jl. Haji Udan Said No. 47, Pangkalan Bun. Jl. Haji Udan Said No. 47, Pangkalan Bun.
Sesuai dengan Pasal 3 Anggaran Dasar As stated in Article 3 of the Company’s Articles
Perusahaan, ruang lingkup kegiatan of Association, the scope of the Company’s
Perusahaan adalah pertanian, perdagangan, activities is in agriculture, trade, and industry.
dan industri.
Perusahaan mulai beroperasi secara komersial The Company commenced its commercial
pada tahun 2005. Perusahaan dan Grup operations in 2005. The Company and its Group
terutama bergerak di bidang perkebunan kelapa are primarily involved in the operations of oil
sawit dan pabrik kelapa sawit yang palm plantations and a palm oil mill which
memproduksi minyak kelapa sawit dan inti sawit produces crude palm oil and palm kernel with
dengan kapasitas produksi 510 MT tandan production capacities of 510 MT of fresh fruit
buah segar (“TBS”) per jam (tidak diaudit). bunches (“FFB”) per hour (unaudited). The oil
Perkebunan kelapa sawit dan kedua pabrik palm plantation and both palm oil mills are
kelapa sawit berlokasi di Kalimantan Tengah. located in Central Kalimantan.
9
Page 333
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information
(continued)
Berdasarkan surat yang dikeluarkan oleh Biro Based on a letter issued by the Securities
Administrasi Efek No. DE/I/26-0435 mengenai Administration Bureau No. DE/I/26-0436
komposisi kepemilikan saham Perusahaan per regarding the composition of the Company's
31 Desember 2025, 2024 dan 2023, PT Citra share ownership as of December 31, 2025,
Borneo Indah (“CBI”) merupakan pemegang 2024 and 2023, PT Citra Borneo Indah ("CBI")
saham pengendali Perusahaan. is the Company’s controlling shareholder.
Pada tanggal 31 Desember 2025, 2024, dan As of December 31, 2025, 2024, and 2023, the
2023, entitas induk utama Perusahaan adalah ultimate parent entity of the Company is CBI.
CBI.
Pada tanggal 31 Desember 2025 pemegang As of December 31, 2025 the ultimate beneficial
manfaat (ultimate beneficial owner) Perusahaan owner of the Company is Mr Jery Borneo Putra
adalah Bapak Jery Borneo Putra (2024: Bapak (2024: Mr Jery Borneo Putra and 2023: Mr.
Jery Borneo Putra dan 2023: Bapak Abdul Abdul Rasyid AS).
Rasyid AS).
b. Penawaran umum saham Perusahaan dan b. Public offering of the Company’s shares and
tindakan Grup lainnya other corporate actions of the Group
Pada tanggal 29 November 2013, Perusahaan On November 29, 2013, the Company obtained
memperoleh Surat Pernyataan Efektif dari the Effective Statement Letter from Board of
Dewan Komisioner Otoritas Jasa Keuangan Commissioners of Financial Services Authority
(“OJK”) dengan suratnya No. S-393/D.04/2013 (“OJK”) through its Letter No. S-393/D.04/2013
untuk melakukan penawaran umum saham for the Company’s initial public offering of
perdana sejumlah 1.500.000.000 saham biasa 1,500,000,000 common shares to the public with
atas nama dengan nilai nominal Rp100 (angka a par value of Rp100 (full amount) per share at
penuh) setiap lembar saham yang ditawarkan an offering price of Rp670 (full amount) per
kepada masyarakat dengan harga penawaran share. Included in the number of initial public
Rp670 (angka penuh) setiap saham. Termasuk shares offered to the Public are shares that have
di dalam jumlah saham umum perdana kepada been allocated in connection with Employee
masyarakat adalah saham yang telah Stock Allocation Program ("ESA") of
dialokasikan sehubungan dengan Program 150,000,000 shares based on the Director
Alokasi Saham Karyawan (Employee Stock Decision Letter No. Dir.Kom/IPO-
Allocation atau “ESA”) sejumlah 150.000.000 ESA/001/VIII/2013 dated September 19, 2013.
saham berdasarkan Surat Keputusan Direksi These shares were listed on the Indonesia Stock
No. Dir.Kom/IPO-ESA/001/VIII/2013 tanggal Exchange on December 12, 2013.
19 September 2013. Pada tanggal
12 Desember 2013, seluruh saham tersebut
telah dicatat di Bursa Efek Indonesia.
Perusahaan melalui anak Perusahaan, SSMS The Company through its subsidiary, SSMS
Plantation Holding Pte. Ltd., (“SPH”) Plantation Holding Pte. Ltd., (“SPH”) issued
menerbitkan obligasi global senilai global bonds amounting to US$300,000,000
AS$300.000.000 dengan bunga 7,75%. with an interest of 7.75%. The 5-year bonds
Obligasi bertenor 5 tahun dan jatuh tempo pada which mature in January 2023 are listed and
bulan Januari 2023 tersebut tercatat dan traded on The Singapore Exchange Securities
diperdagangkan di The Singapore Exchange Trading Ltd (“SGX”) on January 24, 2018. In
Securities Trading Ltd (“SGX”) pada tanggal 24 issuing these bonds, The Bank of New York
Januari 2018. Dalam penerbitan obligasi Mellon, London Branch, acts as trustee. In
tersebut, The Bank of New York Mellon, January 2023, SPH has fully settled the bonds.
Cabang London, bertindak sebagai wali
amanat. Pada Januari 2023, SPH telah
melunasi seluruh obligasi tersebut.
10
Page 334
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran umum saham Perusahaan dan b. Public offering of the Company’s shares and
tindakan Grup lainnya (lanjutan) other corporate actions of the Group
(continued)
Pada tanggal 31 Oktober 2022, CBUT, entitas On October 31, 2022, CBUT obtained
anak, mendapatkan Surat Pemberitahuan Notification Letter of Effective Registration
Efektif Pernyataan Pendaftaran No. S- Statement No.S-226/D.04/2022 of Initial Public
226/D.04/2022 atas Penawaran Umum Offering of Share from the Financial Services
Perdana Saham dari Otoritas Jasa Keuangan Authority on its public offering of 625,000,000
untuk melakukan penawaran umum atas shares with par value of Rp100 at the offering
625.000.000 saham Perusahaan dengan nilai price of Rp690 per share.
nominal Rp100 per saham pada harga
penawaran sebesar Rp690 per saham kepada
masyarakat.
Pada tanggal 31 Desember 2025, 2024, dan As of December 31, 2025, 2024, and 2023, all
2023, seluruh saham Perusahaan dan CBUT of the Company’s and CBUT’s shares are listed
tercatat di Bursa Efek Indonesia. in the Indonesia Stock Exchange.
c. Manajemen kunci dan informasi lainnya c. Key management and other informations
Berdasarkan Akta Notaris No. 24 tanggal Based on Notarial Deed No. 24 dated
30 Oktober 2025 dari Jimmy Tanal, S.H., M.Kn. October 30, 2025, of Jimmy Tanal, S.H., M.Kn.
Notaris di Jakarta, susunan Dewan Komisaris Notary in Jakarta, the composition of the
dan Direksi Perusahaan per 31 Desember 2025 Company’s Boards of Commissioners and
adalah sebagai berikut: Directors as of December 31, 2025 is as
follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Bungaran Saragih President Commissioner
Komisaris Independen Hoesen Independent Commissioner
Komisaris Rimbun Situmorang Commissioner
Direksi Board of Directors
Direktur Utama Jap Hartono President Director
Direktur Akhmad Faisyal Director
Direktur Jahja Tanudjaja Adelai Director
Direktur Roshan Chakravarthy Valautham Director
Direktur Henky Satrio Wibowo Director
Susunan Dewan Komisaris dan Direktur The compositions of the Company’s
Perusahaan pada tanggal 31 Desember 2024 Commissioner and Director as of December
adalah sebagai berikut: 31, 2024 are as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Bungaran Saragih President Commissioner
Komisaris Independen Hoesen Independent Commissioner
Komisaris Rimbun Situmorang Commissioner
Direksi Board of Directors
Direktur Utama Jap Hartono President Director
Direktur Akhmad Faisyal Director
11
Page 335
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Manajemen kunci dan informasi lainnya c. Key management and other informations
(lanjutan) (continued)
Susunan Dewan Komisaris dan Direksi The compositions of the Company’s Boards of
Perusahaan pada tanggal 31 Desember 2023 Commissioners and Directors as of December
adalah sebagai berikut: 31, 2023 are as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Bungaran Saragih President Commissioner
Komisaris Independen Hoesen Independent Commissioner
Komisaris Rimbun Situmorang Commissioner
Direksi Board of Directors
Direktur Utama Nasarudin Bin Nasir President Director
Direktur Jap Hartono Director
Direktur Muhammad Syafril Harahap Director
Perusahaan menunjuk Swasti Kartikaningtyas The Company appointed Swasti
sebagai Sekretaris Perusahaan. Pada tanggal Kartikaningtyas as the Company’s Corporate
28 April 2023, Swasti Kartikaningtyas Secretary. On April 28, 2023, Swasti
mengundurkan diri sebagai Sekretaris Kartikaningtyas resigned as Corporate
Perusahaan. Pada tanggal 26 Juni 2023, Secretary. On June 26, 2023, the Company
Perusahaan, menunjuk Jap Hartono sebagai appointed Jap Hartono as the Company’s
Sekretaris Perusahaan. Corporate Secretary.
Pada tanggal 2 Januari 2024, Perusahaan On January 2, 2024, the Company appointed
menunjuk Deni Agustinus Damayanto sebagai Deni Agustinus Damayanto as the Company’s
Sekretaris Perusahaan, menggantikan Jap Corporate Secretary, replacing Jap Hartono.
Hartono.
Susunan Komite Audit pada tanggal The composition of the Audit Committee as of
31 Desember 2025, 2024 dan 2023 adalah December 31, 2025, 2024 and 2023 are as
sebagai berikut: follow:
Ketua Hoesen Chairman
Anggota Arini Imamawati Member
Anggota Arif M. Prawirawinata Member
12
Page 336
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Manajemen kunci dan informasi lainnya c. Key management and other informations
(lanjutan) (continued)
Pada tanggal 31 Desember 2025, 2024 dan As of December 31, 2025, 2024 and 2023, the
2023, kepala Unit Audit Internal Grup adalah Group head of internal audit unit is Anjar
Anjar Widiarso. Widiarso.
Personil manajemen kunci Perusahaan meliputi Key management personnel of the Company
Dewan Komisaris dan Direksi. Kompensasi are the Boards of Commissioners and
imbalan kerja jangka pendek yang dibayarkan Directors. Short-term compensation paid to
kepada personil manajemen kunci Perusahaan the key management personnel of the
untuk tahun yang berakhir pada tanggal Company for the year ended December 31,
31 Desember 2025, 2024, dan 2023 masing- 2025, 2024, and 2023, amounted to
masing adalah sebesar Rp60.912.196, Rp60,912,196, Rp43,307,160, and
Rp43.307.160 dan Rp49.317.686. Tidak Rp49,317,686, respectively. There is no
terdapat kompensasi dalam bentuk imbalan compensation of post-employment benefit,
pascakerja, imbalan kerja jangka panjang other long-term benefit, termination benefits,
lainnya, pesangon pemutusan kontrak kerja dan and share-based payment for the key
pembayaran berbasis saham. management personnel.
Pada tanggal 31 Desember 2025, Grup memiliki As of December 31, 2025, the Group
13.304 karyawan tetap (31 Desember 2024: has 13,304 permanent employees
11.319 karyawan tetap, 31 Desember 2023: (December 31, 2024: 11,319 permanent
12.646) (tidak diaudit). employees, December 31, 2023: 12,646
employees) (unaudited).
d. Penyelesaian laporan keuangan d. Completion of consolidated financial
konsolidasian statements
Laporan keuangan konsolidasian Grup tanggal The Group’s consolidated financial
31 Desember 2025 dan untuk tahun yang statements as of December 31, 2025 and for
berakhir pada tanggal tersebut diselesaikan dan the year then ended are completed and
diotorisasi untuk terbit oleh Direksi Perusahaan authorized for issuance by the Company’s
pada tanggal 30 Maret 2026. Direksi Directors on March 30, 2026. The Company’s
Perusahaan yang menandatangani Surat Directors who signed the Board of Directors’
Pernyataan Direksi bertanggung jawab atas Statement are responsible for the fair
penyusunan dan kewajaran penyajian laporan preparation and presentation of such
keuangan konsolidasian tersebut sesuai consolidated financial statements in
dengan Standar Akuntansi Keuangan di accordance wtih Indonesian Financial
Indonesia. Accounting Standards.
e. Entitas anak dan entitas asosiasi e. Subsidiaries and associated entities
Kepemilikan Perusahaan pada entitas anak The Company’s ownership interests directly or
yang dikonsolidasi dan entitas asosiasi baik indirectly in the consolidated subsidiaries and
secara langsung maupun tidak langsung associated companies (hereinafter collectively
(selanjutnya secara bersama-sama disebut referred to as the “Group”) are as follows:
“Grup”) adalah sebagai berikut:
Mulai Persentase Kepemilikan/
Beroperasi Secara Percentage of Ownership Interest
Komersial/
Kegiatan Usaha/ Commencement 31 Desember/December 31,
Nama Entitas Anak/ Domisili/ Nature of Business of Commercial
Name of Subsidiaries Domicile Activities Operations 2025 2024 2023
Pemilikan langsung/
Direct ownership
PT Kalimantan Sawit Kotawaringin Perkebunan dan pabrik 2005 99% 99% 99%
Abadi (“KSA”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
13
Page 337
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Kepemilikan Perusahaan pada entitas anak The Company’s ownership interests directly or
yang dikonsolidasi dan entitas asosiasi baik indirectly in the consolidated subsidiaries and
secara langsung maupun tidak langsung associated companies (hereinafter collectively
(selanjutnya secara bersama-sama disebut referred to as the “Group”) are as follows:
“Grup”) adalah sebagai berikut: (lanjutan) (continued)
Mulai Persentase Kepemilikan/
Beroperasi Secara Percentage of Ownership Interest
Komersial/
Kegiatan Usaha/ Commencement 31 Desember/December 31,
Nama Entitas Anak/ Domisili/ Nature of Business of Commercial
Name of Subsidiaries Domicile Activities Operations 2025 2024 2023
Pemilikan langsung/
Direct ownership
PT Mitra Mendawai Kotawaringin Perkebunan dan pabrik 2008 99% 99% 99%
Sejati (“MMS”) Barat kelapa sawit dan inti
sawit//Oil palm plantations,
Palm oil mill and
Kernel crushing plant
SSMS Plantation Perusahaan
Holding Pte.Ltd. jasa pendukung bisnis/
(“SPH”) Singapore Company 2018 100% 100% 100%
bussiness support service
Sawit Sumbermas Perusahaan
International Pte.Ltd. penjual produk kelapa sawit/
(“SSI”) Singapore Company 2018 100% 100% 100%
Whole sale of palm oil
PT Citra Borneo Kotawaringin Industri, 2018 78,2% 78,2% 26%
Utama Tbk. (“CBUT”) Barat dan perdagangan/
Industry
and trading
PT Sawit Mandiri Lestari Kotawaringin Perkebunan dan pabrik 2014 63,4% - -
(“SML”) Barat kelapa sawit / Oil palm
plantations and palm oil mill
Pemilikan tidak langsung
melalui KSA/
Indirect ownership
through KSA
PT Tanjung Sawit Kotawaringin Perkebunan dan pabrik 2012 99% 99% 99%
Abadi (“TSA”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
PT Sawit Multi Kotawaringin Perkebunan dan pabrik 2012 99% 99% 99%
Utama (“SMU”) Barat Kelapa sawit/
Oil palm plantations
and palm oil mill
Pemilikan tidak langsung melalui MMS/
Indirect ownership through MMS
PT Mirza Pratama Kotawaringin Perkebunan dan pabrik 2011 99% 99% 99%
Putra (“MPP”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
PT Menteng Kencana Kotawaringin Perkebunan dan pabrik 2010 99% 99% 99%
Mas (“MKM”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
Pemilikan tidak langsung melalui SPH/
Indirect ownership through SPH
SSMS Plantation Singapore Singapore Jasa konsultasi dan 2018 99% 99% 99%
International Pte.Ltd. perdagangan/
(“SPI”) Consultancy services
and trading
EntitasAsosiasi/
Associated Entities
PT Surya Borneo Kotawaringin Kawasan 2013 49% 49% 49%
Industri (“SBI”) Barat industri/
Industrial estate
14
Page 338
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Total aset pada entitas anak yang dikonsolidasi Total assets of subsidiaries directly or
dan entitas asosiasi baik secara langsung indirectly in the consolidated subsidiaries and
maupun tidak langsung (selanjutnya secara associated companies (hereinafter collectively
bersama-sama disebut “Grup”) adalah sebagai referred to as the “Group”) are as follows:
berikut:
Total Aset Sebelum Eliminasi (dalam
Mulai Jutaan Rupiah)/ Total Assets Before
Beroperasi Secara Elimination (in millions of Rupiah)
Komersial/
Kegiatan Usaha/ Commencement 31 Desember/December 31,
Nama Entitas Anak/ Domisili/ Nature of Business of Commercial
Name of Subsidiaries Domicile Activities Operations 2025 2024 2023
Pemilikan langsung/
Direct ownership
PT Kalimantan Sawit Kotawaringin Perkebunan dan pabrik 2005 5.741.222 5.143.371 4.781.631
Abadi (“KSA”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
PT Mitra Mendawai Kotawaringin Perkebunan dan pabrik 2008 3.659.849 3.368.128 3.395.325
Sejati (“MMS”) Barat kelapa sawit dan inti
sawit//Oil palm plantations,
Palm oil mill an
Kernel crushing plant
SSMS Plantation Singapore Perusahaan 2018 1.577.782 1.490.323 1.878.296
Holding Pte. Ltd. jasa pendukung bisnis/
(“SPH”) Company
bussiness support service
Sawit Sumbermas Perusahaan
International Pte. Ltd. penjual produk kelapa sawit/
(“SSI”) Singapore Company 2018 15 15 15
Whole sale of palm oil
PT Citra Borneo Kotawaringin Industri, 2018 4.117.814 4.200.319 4.336.194
Utama Tbk. (“CBUT”) Barat dan perdagangan/
Industry
and trading
PT Sawit Mandiri Lestari Kotawaringin Perkebunan dan pabrik
(“SML”) Barat kelapa sawit/ Oil palm 2014 3.130.946 - -
Plantations and palm oil mill
Pemilikan tidak langsung melalui KSA/
Indirect ownership through KSA
PT Tanjung Sawit Kotawaringin Perkebunan dan pabrik 2012 2.263.978 2.272.956 2.074.383
Abadi (“TSA”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
PT Sawit Multi Kotawaringin Perkebunan dan pabrik 2012 2.306.310 1.969.508 1.707.597
Utama (“SMU”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
Pemilikan tidak langsung melalui MMS/
Indirect ownership through MMS
PT Mirza Pratama Kotawaringin Perkebunan dan pabrik 2011 988.467 839.073 722.936
Putra (“MPP”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
PT Menteng Kencana Kotawaringin Perkebunan dan pabrik 2010 1.479.817 1.362.556 1.362.047
Mas (“MKM”) Barat kelapa sawit/
Oil palm plantations
and palm oil mill
Pemilikan tidak langsung melalui SPH/
Indirect ownership through SPH
SSMS Plantation Singapore Jasa konsultasi dan 2018 2.116.752 1.519.816 1.928.002
International Pte. Ltd. perdagangan/
(“SPI”) Consultancy services
and trading
Entitas Asosiasi/Associated Entities
PT Surya Borneo Kotawaringin Kawasan 2018 891.706 955.875 1.035.551
Industri (“SBI”) Barat industri/
15
Page 339
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Total kapasitas produksi pabrik dan luasan tanah Total plant capacity and mature & immature
menghasilkan dan tanaman belum menghasilkan plantation area of subsidiaries are as follows:
pada entitas anak adalah sebagai berikut:
Kapasitas Produksi/ Luas tanaman menghasilkan/ Luas tanaman belum menghasilkan/
Production capacity Mature plantation area Immature plantation area
(Dalam MT/In MT) (Dalam Hektar/In Hectare) (Dalam Hektar/In Hectare)
(Tidak diaudit/Unaudited) (Tidak diaudit/Unaudited) (Tidak diaudit/Unaudited)
Nama/Name 2025 2024 2025 2024 2025 2024 Name
PT Kalimantan PT Kalimantan Sawit
Sawit Abadi ("KSA") 60 MT untuk/for TBS 60 MT untuk/for TBS 5.700 5.700 - - Abadi ("KSA")
PT Tanjung PT Tanjung Sawit
Sawit Abadi ("TSA") 60 MT untuk/for TBS 60 MT untuk/for TBS 10.356 10.356 - - Abadi ("TSA")
PT Sawit Multi Utama PT Sawit Multi Utama
("SMU") 75 MT untuk/for TBS 75 MT untuk/for TBS 14.475 14.475 - - ("SMU")
PT Mitra Mendawai 60 MT untuk/for TBS 60 MT untuk/for TBS PT Mitra Mendawai
Sejati ("MMS") and 200MT untuk/for PK and 200MT untuk/for PK 8.388 8.388 - - Sejati ("MMS")
PT Menteng Kencana PT Menteng Kencana
Mas ("MKM") 60 MT untuk/for TBS 60 MT untuk/for TBS 6.504 6.412 225 286 Mas ("MKM")
PT Mirza Pratama PT Mirza Pratama
Putra ("MPP") 60 MT untuk/for TBS 60 MT untuk/for TBS 3.586 3.586 - - Putra ("MPP")
PT Citra Borneo 2.500 MT untuk/for CPO 2.500 MT untuk/for CPO PT Citra Borneo Utama
Utama Tbk. ("CBUT") and 600MT untuk/for PK and 600MT untuk/for PK - - - - Tbk. ("CBUT")
PT Sawit Mandri PT Sawit Mandiri
Lestari ("SML") 75 MT untuk/for TBS 60 MT untuk/for TBS 7.814 7.447 113 75 Lestari ("SML")
Akuisisi entitas anak di tahun 2025 Acquisition of a subsidiary in 2025
Pada tanggal 24 November 2025, Perusahaan On November 24, 2025, the Company
mengakuisisi 63,4% kepemilikan saham acquired 63.4% shares ownership in PT Sawit
PT Sawit Mandiri Lestari (SML) dari PT Citra Mandiri Lestari (SML) from PT Citra Borneo
Borneo Indah (CBI) sebagaimana dinyatakan Indah (CBI), a shareholder, as stated in the
dalam Akta Notaris Jimmy Tanal, S.H., M.Kn, Notarial Deed No. 253 of Jimmy Tanal, S.H.,
No. 253 tanggal 24 November 2025 dengan M.Kn, dated November 24, 2025 with
total imbalan yang dialihkan sebesar consideration paid of Rp1,600,000,000. The
Rp1.600.000.000. Nilai pengalihan tersebut telah transfer value was fully paid by the Company
seluruhnya dibayarkan oleh Perusahaan pada 24 on June 26, 2025.
November 2025.
Rincian aset neto yang diakuisisi dan tambahan Details of net assets acquired and additional
modal disetor adalah sebagai berikut: paid in capital are as follows:
Nilai buku
pada tanggal akuisisi/
Book value at
acquisition date
ASET ASSETS
Kas dan setara kas 108.579.910 Cash and cash equivalents
Aset lancar lainnya 1.433.035.103 Other current assets
Aset tetap 977.661.198 Fixed assets
Aset tidak lancar lainnya 13.819.203 Other non-current assets
Total aset 2.533.095.414 Total assets
LIABILITAS LIABILITIES
Liabilitas jangka pendek 1.515.276.831 Current liabilities
Liabilitas jangka panjang 51.829.636 Non-current liabilities
Total liabilitas 1.567.106.467 Total liabilities
Aset neto teridentifikasi 965.988.947 Net identifiable assets
16
Page 340
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Akuisisi entitas anak di tahun 2025 Acquisition of a subsidiary in 2025
(lanjutan) (continued)
Nilai buku
pada tanggal akuisisi/
Book value at
acquisition date
Aset neto teridentifikasi 965.988.947 Net identifiable assets
Kepentingan non-pengendali Non-controlling interest measured
pada bagian proporsional at proportionate shares of
atas aset neto teridentifikasi (353.551.955) identifiable net assets
612.436.992
Selisih transaksi dengan entitas The difference arising from the transactions
sepengendali 987.563.008 between under common control entities
Nilai transaksi akuisisi 1.600.000.000 Considerations value
Dikurangi kas dan setara kas Less cash and cash equivalent of the
entitas anak yang diakuisisi 108.579.910 acquired subsidiary
Akusisi entitas anak, setelah dikurangi Acquisition of subsidiary, net of
kas dan setara kas yang diperoleh 1.491.420.090 cash and cash equivalents acquired
Pada tanggal 26 Juni 2025, PT Sawit Mandiri On June 26, 2025, PT Sawit Mandiri Lestari
Lestari (SML), entitas anak, mengakuisisi kebun (SML), a subsidiary, acquired plantation and
dan pabrik kelapa sawit PT Citra Borneo Indah palm oil mill from PT Citra Borneo Indah
(CBI). Berdasarkan hasil penilai independen (CBI), a shareholder. Based on the result of
KJPP Bambang, Ernasapta dan rekan tanggal the independent appraisal by KJPP
25 Juni 2025. Transaksi pengambilalihan Bambang, Ernasapta, and Partner dated
tersebut dilakukan dengan harga pengalihan June 25, 2025, That acquisition transaction is
sebesar Rp216.516.523 dan nilai bersih aset carried with acquisition price amounted to
yang dialihkan sebesar Rp4.390.271. Nilai Rp216,516,523 and book value of the assets
pengalihan tersebut telah seluruhnya transferred amounted to Rp4,390,271. The
dibayarkan oleh SML pada 26 Juni 2025. transfer value was fully paid by SML on June
26, 2025.
Pengalihan bisnis perkebunan dan pabrik Transfer of CBI’s oil palm plantation and mill
kelapa sawit CBI oleh SML: business by SML:
Nilai buku
pada tanggal akuisisi/
Book value at
acquisition date
Aset ASSETS
Piutang usaha dan lain-lain 58.074.356 Accounts receivables and others
Persediaan 15.203.426 Inventories
Aset lancar lainnya 2.285.205 Other current assets
Aset tetap 116.611.044 Fixed assets
Piutang plasma 2.681.025 Plasma receivables
Total aset 194.855.056 Total assets
Liabilitas LIABILITIES
Liabilitas jangka pendek 74.485.012 Current liabilities
Liabilitas jangka panjang 915.463 Non-current liabilities
Total liabilitas 75.400.475 Total liabilities
17
Page 341
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Nilai buku
pada tanggal akuisisi/
Book value at
acquisition date
Aset neto teridentifikasi 119.454.581 Net identifiable assets
Selisih transaksi dengan entitas The difference arising from the transactions
sepengendali 97.061.942 between under common control entities
Nilai transaksi akuisisi 216.516.523 Considerations value
Akuisisi entitas anak di tahun 2023 Acquisition of a subsidiary in 2023
Pada tanggal 19 Desember 2023, Perusahaan On December 19, 2023, the Company
telah menaikkan kepemilikan saham sebesar increased its shares ownership to 52.6% in
52,6% kepemilikan di CBUT dari PT Citra CBUT from PT Citra Borneo Indah (CBI), one
Borneo Indah (CBI), salah satu pemegang of the shareholders, by converting the
saham, dengan menukarkan pinjaman Company’s loan to CBI amounting to
Perusahaan kepada CBI senilai Rp3,451,309,583, as stated in Notarial Deed
Rp3.451.309.583 sebagaimana dinyatakan of Aulia Taufani, S.H., No. 59 dated December
dalam Akta Notaris Aulia Taufani, S.H., No. 59 19, 2023. After the debt-to-equity swap, the
tanggal 19 Desember 2023. Setelah penukaran Group held 78.22% ownership in CBUT, with
saham tersebut dengan pinjaman, Grup consideration paid amounting to
memiliki 78,22% saham di CBUT dengan total Rp4,098,809,583.
imbalan yang dialihkan sebesar
Rp4.098.809.583.
Rincian aset neto yang diakuisisi dan tambahan Detail of net assets acquired and additional
modal disetor adalah sebagai berikut: paid in capital are as follows:
Jumlah/
Amount
Imbalan yang dialihkan 4.098.809.583 Consideration paid
Nilai buku aset neto (705.840.069) Book value of net assets
The difference arising from
Selisih transaksi dengan the transactions between
entitas sepengendali 3.392.969.514 under common control entities
Berikut ini adalah informasi keuangan CBUT The following is a summary of CBUT’s
pada tanggal akuisisi atau 19 Desember 2023: financial information at the acquisition date or
December 19, 2023:
Nilai Buku/
Book Value
ASET ASSETS
Aset lancar 3.925.962.970 Current assets
Aset tidak lancar 410.233.277 Non-current assets
Total aset 4.336.196.247 Total assets
18
Page 342
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Entitas anak dan entitas asosiasi (lanjutan) e. Subsidiaries and associated entities
(continued)
Berikut ini adalah informasi keuangan CBUT The following is a summary of CBUT’s
pada tanggal akuisisi atau 19 Desember 2023: financial information at the acquisition date or
(lanjutan) December 19, 2023: (continued)
Nilai Buku/
Book Value
ASET ASSETS
Aset lancar 3.925.962.970 Current assets
Aset tidak lancar 410.233.277 Non-current assets
Total aset 4.336.196.247 Total assets
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas jangka pendek 2.659.657.734 Current liabilities
Liabilitas jangka panjang 774.119.440 Non-current liabilities
Total liabilitas 3.433.777.174 Total liabilities
EKUITAS EQUITY
Modal saham 312.500.000 Share capital
Tambahan modal disetor 351.929.668 Additional paid-in capital
Saldo laba 213.530.992 Retained earnings
Penghasilan komprehensif lain 24.458.413 Other comprehensive income
Total ekuitas 902.419.073 Total equity
Total liabilitas dan ekuitas 4.336.196.247 Total liabilities and equity
2. IKHTISAR INFORMASI KEBIJAKAN 2. SUMMARY OF MATERIAL ACCOUNTING
AKUNTANSI YANG MATERIAL POLICIES INFORMATION
Laporan keuangan konsolidasian telah disusun dan The consolidated financial statements have been
disajikan sesuai dengan Standar Akuntansi prepared and presented in accordance with
Keuangan di Indonesia (“SAK”), yang mencakup Indonesian Financial Accounting Standards (“SAK”),
Pernyataan Standar Akuntansi Keuangan (“PSAK”) which comprise the Statements of Financial
dan Interpretasi Standar Akuntansi Keuangan Accounting Standards (“PSAK”) and Interpret to
(“ISAK”) yang dikeluarkan oleh Dewan Standar Financial Acccounting Standards (“ISAK”) issued by
Akuntansi Keuangan Ikatan Akuntan Indonesia, the Financial Accounting Standards Board of the
serta Peraturan Badan Pengawas Pasar Modal dan Indonesian Institute of Accountants, and Regulation
Lembaga Keuangan (“BAPEPAM-LK”) No. VIII.G.7 of Capital Market and Financial Institution
Lampiran Keputusan Ketua BAPEPAM-LK Supervisory Agency (“BAPEPAM-LK”) No. VIII.G.7
No. KEP-347/BL/2012 tanggal 25 Juni 2012 Attachment of Chairman of BAPEPAM-LK’s decision
mengenai Penyajian dan Pengungkapan Laporan No. KEP-347/BL/2012 dated June 25, 2012
Keuangan Emiten atau Perusahaan Publik. regarding Presentation and Disclosure of the
Financial Statements of Issuers or Public Company.
Laporan keuangan konsolidasian telah disusun The consolidated financial statements are prepared
sesuai dengan PSAK No. 201 “Penyajian Laporan in accordance with PSAK No. 201 “Presentation of
Keuangan”. Financial Statements”.
19
Page 343
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN 2. SUMMARY OF MATERIAL ACCOUNTING
AKUNTANSI YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi signifikan yang diterapkan The significant accounting policies that were applied
secara konsisten dalam penyajian laporan consistently in the preparation of the consolidated
keuangan konsolidasian untuk tahun yang berakhir financial statements for the years ended December
pada tanggal 31 Desember 2025, 2024, dan 2023
adalah sebagai berikut: 31, 2025, 2024, and 2023 are as follows:
a. Dasar penyusunan laporan keuangan a. Basis of preparation of consolidated
konsolidasian financial statements
Laporan keuangan konsolidasian disusun The consolidated financial statements have
berdasarkan konsep akrual, kecuali untuk been prepared on the accrual basis, except for
laporan arus kas konsolidasian, dan the consolidated statement of cash flows, and
menggunakan konsep biaya historis, kecuali using the historical cost concept of accounting,
seperti yang disebutkan dalam catatan atas except as disclosed in the relevant notes to the
laporan keuangan konsolidasian yang relevan. consolidated financial statements.
Laporan arus kas konsolidasian yang disajikan The consolidated statements of cash flows,
dengan menggunakan metode langsung, which have been prepared using the direct
menyajikan penerimaan, dan pengeluaran kas method, present receipts, and disbursements of
dan setara kas yang diklasifikasikan sebagai cash and cash equivalents classified into
aktivitas operasi, investasi, dan pendanaan. operating, investing, and financing activities.
Perusahaan memilih untuk menyajikan laporan The Company has elected to present the
laba rugi dan penghasilan komprehensif lainnya consolidated of profit or loss and other
dalam satu laporan. comprehensive income in one linked statement.
Mata uang penyajian yang digunakan dalam The presentation currency used in the
laporan keuangan konsolidasian adalah Rupiah consolidated financial statements is Rupiah
yang merupakan mata uang fungsional which is the Company’s and its subsidiaries
Perusahaan dan entitas anaknya. functional currency.
Seluruh angka dalam laporan keuangan All figures in the consolidated financial
konsolidasian ini, kecuali dinyatakan lain, statements are rounded to, and stated in,
dinyatakan dalam dan dibulatkan menjadi thousands of Rupiah, unless otherwise stated.
ribuan Rupiah.
b. Perubahan Kebijakan Akuntansi b. Changes of Accounting Principles
Grup telah melakukan kajian atas sejumlah The Group has conducted an assessment of
amandemen standar akuntansi yang berlaku several amendments to accounting standards
efektif untuk periode tahunan yang dimulai pada that are effective for annual periods beginning
atau setelah 1 Januari 2025 serta yang on or after January 1, 2025, as well as those
berpotensi relevan terhadap pelaporan that may be relevant to its financial reporting.
keuangan. Berdasarkan kajian tersebut, tidak Based on this assessment, there are no
ada amandemen standar akuntansi yang amendments to accounting standards that have
memberikan dampak yang material terhadap a material impact on the current period
laporan keuangan konsolidasian periode consolidated financial statements.
berjalan.
Penerapan standar yang baru dan direvisi tidak The adoption of the following new and revised
menghasilkan perubahan besar terhadap standard did not result in substantial changes to
kebijakan akuntansi Perusahaan dan tidak the Company’s accounting policies and had no
memiliki dampak material pada jumlah yang material effect on the amounts reported for the
dilaporkan untuk tahun keuangan saat ini atau current of prior financial years:
sebelumnya:
Amandemen PSAK 221: Kekurangan Amendment of PSAK 221: Lack of
Ketertukaran Exchangeability
20
Page 344
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Prinsip-prinsip konsolidasi c. Basis of consolidation
Entitas anak adalah suatu entitas dimana Subsidiaries are entities over which the Group
Grup memiliki pengendalian. Grup has control. The group controls an entity when
mengendalikan entitas lain ketika Grup the Group is exposed or has rights to variable
terekspos atau memiliki hak atas imbal hasil returns from its involvement with the entity and
variabel dan keterlibatannya dengan entitas has the ability to affect those returns through its
dan memiliki kemampuan untuk power over the entity. The purchase method of
mempengaruhi imbal hasil tersebut melalui accounting is used to account for the acquisition
kekuasaannya atas entitas. Metode akuisisi of subsidiaries by the Group. The cost includes
digunakan untuk mencatat akuisisi entitas the fair value of any contingent consideration at
anak oleh Grup. Biaya perolehan termasuk acquisition date.
nilai wajar imbalan kontinjensi pada tanggal
akuisisi.
Perubahan dalam bagian kepemilikan entitas The changes in parent’s ownership interest in
induk pada entitas anak yang tidak subsidiary that do not result in the loss of control
mengakibatkan hilangnya pengendalian are accounted for as equity transactions. When
dicatat sebagai transaksi ekuitas. Ketika control over a subsidiary is lost, any remaining
pengendalian atas entitas anak hilang, bagian interest in the entity is remeasured at fair value
kepemilikan yang tersisa di entitas tersebut and the resulting gains or losses is recognized
diukur kembali pada nilai wajarnya dan in profit or loss.
keuntungan atau kerugian yang dihasilkan
diakui dalam laba rugi.
Seluruh transaksi, saldo, keuntungan dan All material intercompany transactions,
kerugian intra Grup yang belum direalisasi dan balances, unrealized surpluses and deficits on
material telah dieliminasi. transactions between Group companies are
eliminated.
Setiap akhir periode pelaporan, Grup At the end of each reporting period, the Group
melakukan penelaahan ketika terdapat bukti assesses when there is objective evidence that
objektif bahwa investasi pada ventura an investment in joint ventures and associates
bersama dan entitas asosiasi mengalami is impaired.
penurunan nilai.
Kepentingan non-pengendali (“KNP”) Non-controlling interests (“NCI”) represent the
merupakan proporsi atas hasil usaha dan aset proportion of the results and net assets of
neto entitas anak yang tidak diatribusikan subsidiaries not attributable to the owners of the
pada pemilik entitas induk. parent entity.
Grup mengakui kepentingan non-pengendali The Group recognizes any non-controlling
pada pihak yang diakuisisi sebesar bagian interests in the acquiree at the non-controlling
proporsional kepentingan non-pengendali interest’s proportionate share of acquiree’s net
atas aset neto pihak yang diakuisisi. assets. Non-controlling interest is reported as
Kepentingan non-pengendali disajikan di equity in the consolidated statement of financial
ekuitas dalam laporan posisi keuangan position, separate from the owners of the
konsolidasian, terpisah dari ekuitas pemilik parent’s entity equity.
entitas induk.
Hasil usaha entitas anak, dimasukkan atau The results of subsidiaries, are included in or
dikeluarkan dari dalam laporan keuangan excluded from the consolidated financial
konsolidasian masing-masing sejak tanggal statements from their effective dates of
efektif akuisisi atau tanggal pelepasan. acquisition or disposal respectively.
21
Page 345
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Prinsip-prinsip konsolidasi (lanjutan) c. Basis of consolidation (continued)
Kebijakan akuntansi yang digunakan dalam The accounting policies adopted in preparing
penyusunan laporan keuangan konsolidasian the consolidated financial statements have
ini telah diterapkan secara konsisten, kecuali been consistently applied, unless otherwise
jika dinyatakan lain. stated.
Untuk tujuan konsolidasi, akun entitas anak For purposes of consolidation, the accounts of
dalam mata uang selain Rupiah, dijabarkan ke subsidiary, which are denominated in
dalam Rupiah dengan dasar sebagai berikut: currencies other than Rupiah, are translated
into Rupiah on the following basis:
Seluruh aset dan liabilitas dijabarkan ke All assets and liabilities are translated into
dalam mata uang Rupiah dengan Rupiah at the exchange rates prevailing on
menggunakan kurs yang berlaku pada the consolidated statement of financial
tanggal laporan posisi keuangan position dates;
konsolidasian;
Modal saham dijabarkan ke dalam Rupiah Share capital are translated into Rupiah at
dengan kurs yang mendekati nilai tukar exchange rates approximating historical
historis; exchange rates;
Penghasilan dan beban dijabarkan Income and expenses are translated using
dengan menggunakan kurs rata-rata the weighted average exchange rates
tertimbang sepanjang tahun; during the year;
Selisih yang timbul dari penjabaran akun The difference arising from the translation
entitas anak tersebut disajikan sebagai of such subsidiaries’ accounts are
“selisih kurs atas penjabaran laporan presented as a “foreign exchange
keuangan” di bawah bagian ekuitas pada differences on financial statement
laporan posisi keuangan konsolidasian. translation” under the shareholders’ equity
section in the consolidated statements of
financial position.
d. Kombinasi bisnis d. Business combinations
Kombinasi bisnis dicatat menggunakan Business combinations are accounted for using
metode akuisisi. Biaya perolehan suatu the acquisition method. The cost of an
akuisisi diukur sebagai penjumlahan atas acquisition is measured as the sum of the
imbalan yang dialihkan, yang diukur pada nilai consideration transferred, measured at fair
wajar pada tanggal akuisisi, dan jumlah atas value at acquisition date, and amount of the NCI
KNP di entitas yang diakuisisi. Biaya atas in entities acquired. Transaction costs that occur
transaksi yang terjadi dibiayakan dan dicatat are directly expensed and are recorded as an
sebagai beban pada tahun berjalan. expense in the current year.
Ketika melakukan akuisisi atas sebuah bisnis, When the Group acquires a business, it
Grup mengklasifikasikan dan menentukan assesses the financial assets and liabilities
aset keuangan yang diperoleh dan liabilitas assumed for appropriate classification and
keuangan yang diambil alih berdasarkan pada designation in accordance with the contractual
persyaratan kontraktual, kondisi ekonomi dan terms, economic circumstances and pertinent
kondisi terkait lain yang ada pada tanggal conditions as at the acquisition date. This
akuisisi. Hal ini termasuk pemisahan derivatif includes the separation of embedded derivatives
melekat dalam kontrak utama oleh pihak yang in host contracts by the acquiree.
diakuisisi.
22
Page 346
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Kombinasi bisnis (lanjutan) d. Business combinations (continued)
Jika proses akuntansi awal untuk kombinasi When the initial accounting for a business
bisnis belum selesai pada akhir periode combination is incomplete by the end of the
pelaporan saat kombinasi terjadi, maka Grup reporting period in which the combination
melaporkan jumlah sementara untuk pos-pos occurs, the Group report in the consolidated
yang proses akuntansinya belum selesai dalam financial statements provisional amounts for the
laporan keuangan konsolidasian. Selama items for which the accounting is incomplete.
periode pengukuran, Grup menyesuaikan During the measurement period, the Group
secara retrospektif jumlah sementara yang shall retrospectively adjust the provisional
diakui pada tanggal akuisisi untuk amounts recognized at the acquisition date to
mencerminkan informasi baru yang diperoleh reflect new information obtained about facts and
tentang fakta dan keadaan yang ada pada circumstances that existed as of the acquisition
tanggal akuisisi dan, jika diketahui, telah date and, if known, would have affected the
berdampak pada pengukuran jumlah yang measurement of the amounts recognized as of
diakui pada tanggal tersebut. Periode that date. The measurement period ends as
pengukuran berakhir segera setelah Grup soon as the Group receive the information
menerima informasi yang dicari tentang fakta about facts and circumstances that existed as
dan keadaan yang ada pada tanggal akuisisi of the acquisition date or learn that more
atau mempelajari bahwa informasi lebih tidak information is not obtainable. However, the
dapat diperoleh. Namun demikian, periode measurement period shall not exceed one year
pengukuran tidak boleh melebihi satu tahun dari from the acquisition date.
tanggal akuisisi.
Dalam suatu kombinasi bisnis yang dilakukan If the business combination is achieved in the
secara bertahap, pihak pengakuisisi mengukur stages, the acquirer remeasured the fair value
kembali kepentingan ekuitas yang dimiliki of equity interest that previously held by the
sebelumnya pada pihak yang diakuisisi pada acquiree at the acquisition date and recognized
nilai wajar pada tanggal akuisisi dan mengakui as gain or loss in the consolidated statement of
keuntungan atau kerugian yang dihasilkan profit or loss and other comprehensive income.
sebagai laba rugi dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian.
Pada tanggal akuisisi, goodwill awalnya diukur At the acquisition date, goodwill is initially
pada harga perolehan yang merupakan selisih measured at cost being the excess of the
lebih nilai agregat dari imbalan yang dialihkan aggregate of the consideration transferred and
dan jumlah setiap KNP atas selisih jumlah dari the amount recognized for NCI over the net
aset teridentifikasi yang diperoleh dan liabilitas identifiable assets acquired and liabilities
yang diambil alih. Jika imbalan tersebut kurang assumed. If this consideration is lower than the
dari nilai wajar aset neto Entitas Anak yang fair value of the net assets of the Subsidiary
diakuisisi, selisih tersebut diakui dalam laba acquired, the difference is recognized in profit or
rugi. loss.
Jika goodwill telah dialokasikan pada suatu UPK Where goodwill forms part of a CGU and part of
dan operasi tertentu dalam UPK tersebut the operations within that CGU is disposed of,
dihentikan, maka goodwill yang diasosiasikan the goodwill associated with the operations
dengan operasi yang dihentikan tersebut disposed of is included in the carrying amount of
termasuk dalam jumlah tercatat operasi tersebut the operations when determining the gain or loss
ketika menentukan keuntungan atau kerugian on disposal of the operations. Goodwill disposed
dari penghentian operasi. Goodwill yang of in this circumstance is measured based on the
dilepaskan tersebut disajikan berdasarkan nilai relative values of the operations disposed of and
relatif operasi yang dihentikan dan porsi UPK the portion of the CGU retained.
yang ditahan.
23
Page 347
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Kombinasi bisnis entitas sepengendali e. Common control business combinations
(continued)
Transaksi kombinasi bisnis entitas Business combination transaction under
sepengendali, berupa pengalihan bisnis dalam common control, in the form of transfer of
rangka reorganisasi entitas-entitas yang berada business within the framework of reorganization
dalam suatu Grup yang sama, bukan merupakan of entities under the same business group is not
perubahan kepemilikan dalam arti substansi a change of ownership in economic substance,
ekonomi, sehingga transaksi tersebut tidak dapat therefore it would not result in a gain or loss for
menimbulkan laba atau rugi bagi Grup secara the group as a whole or to the individual entity
keseluruhan ataupun bagi entitas individual within the same group, therefore the
dalam Grup tersebut, karenanya transaksi transactions are recorded using the pooling-of-
tersebut diakui pada jumlah tercatat berdasarkan interests method.
metode penyatuan kepemilikan (pooling-of-
interests).
Dalam menerapkan metode penyatuan In applying the pooling-of-interests method, the
kepemilikan, komponen laporan keuangan components of the financial statements for the
untuk periode dimana terjadi kombinasi bisnis period during which the business combination
dan untuk periode komparatif sajian, disajikan occurred and for other periods presented for
sedemikian rupa seolah-olah penggabungan comparison purposes, are presented in such a
tersebut telah terjadi sejak awal periode entitas manner as if the combination has already
yang bergabung berada dalam sepengendalian. occurred since the beginning of the period in
which the entities were under common control.
Entitas yang melepas bisnis maupun yang The entity that disposed and received business
menerima bisnis mencatat selisih antara records the difference between the
imbalan yang diterima/dialihkan dan jumlah consideration received/transferred and the
tercatat bisnis yang dilepas/jumlah tercatat dari carrying amount of the disposed
setiap transaksi kombinasi bisnis di ekuitas dan business/carrying amount of any business
menyajikannya dalam akun “Tambahan Modal combination transaction in equity and
Disetor”. presenting it in “Additional Paid-in Capital”
account.
f. Transaksi dan saldo dalam mata uang asing f. Foreign currency transactions and balances
Laporan keuangan konsolidasian Grup disajikan The Group’s consolidated financial statements
dalam Rupiah, yang juga merupakan mata uang are presented in Rupiah, which is also the
fungsional Perusahaan. Setiap entitas anak Company’s functional currency. Each
menentukan mata uang fungsional dalam subsidiary determines its own functional
transaksi-transaksi yang termasuk dalam currency and items included in the financial
laporan keuangan pada setiap entitas diukur statements of each entity are measured using
dengan mata uang fungsional tersebut. that functional currency.
Transaksi dalam mata uang asing dicatat dalam Transactions involving foreign currencies are
Rupiah dengan menggunakan kurs yang berlaku recorded in Rupiah at the rates of exchange
pada tanggal transaksi. Pada tanggal pelaporan prevailing at the time the transactions are made.
keuangan, aset dan liabilitas moneter dalam At the financial reporting dates, monetary
mata uang asing dijabarkan sesuai dengan rata- assets and liabilities denominated in foreign
rata kurs jual dan beli yang diterbitkan oleh Bank currencies are adjusted to reflect the average of
Indonesia pada tanggal transaksi perbankan the selling and buying rates of exchange
terakhir untuk tahun yang bersangkutan, dan prevailing at the last banking transaction date of
laba atau rugi kurs yang timbul, dikreditkan atau the year, as published by Bank Indonesia, and
dibebankan pada laporan laba rugi any resulting gains or losses are credited or
komprehensif konsolidasian tahun berjalan. charged to the current year consolidated
statements of comprehensive income.
24
Page 348
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Transaksi dan saldo dalam mata uang asing f. Foreign currency transactions and balances
(lanjutan) (continued)
Transaksi-transaksi non-moneter dalam mata Non-monetary items that are measured in
uang asing yang diukur dengan metode biaya terms of historical cost in a foreign currency are
historis dijabarkan menggunakan kurs pada translated using the exchange rates as at the
tanggal terjadinya transaksi. Transaksi- dates of the initial transactions. Non-monetary
transaksi non-moneter dalam mata uang asing items measured at fair value in a foreign
yang diukur pada nilai wajar dijabarkan currency are translated using the exchange
menggunakan kurs pada tanggal penentuan rates at the date when the fair value is
nilai wajar tersebut. determined.
Keuntungan dan kerugian dari selisih kurs yang Exchange gains and losses arising on foreign
timbul dari transaksi dalam mata uang asing currency transactions and on the translation of
dan penjabaran aset dan liabilitas moneter foreign currency monetary assets and liabilities
dalam mata uang asing ke mata uang Rupiah into Rupiah are recognized in the current year
dibebankan pada laba rugi tahun berjalan. profit or loss.
Pada tanggal 31 Desember 2025, 2024, dan The exchange rates used as of
2023, nilai tukar yang digunakan adalah December 31, 2025, 2024, and 2023 were as
sebagai berikut (nilai penuh dalam Rupiah): follows (full amount in Rupiah):
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024 December 31, 2023
Rupiah/1 Dolar AS 16.782 16.162 15.416 Rupiah/1 US Dollar
g. Instrumen Keuangan g. Financial Instruments
Aset Keuangan Financial Assets
Grup mengklasifikasikan aset keuangannya The Group classifies its financial assets into the
dalam kategori (a) aset keuangan yang diukur following category: (a) financial assets
pada nilai wajar melalui laba rugi, (b) aset measured at fair value through profit or loss, (b)
keuangan yang diukur pada nilai wajar melalui financial assets measured at fair value through
pendapatan komprehensif lainnya, dan (c) aset other comprehensive income, and (c) financial
keuangan yang diukur pada biaya perolehan assets measured at amortised cost.
diamortisasi.
Grup menggunakan 2 (dua) dasar untuk The Group used 2 (two) methods to classify its
mengklasifikasikan aset keuangan yaitu model financial assets, which based on the Group’s
bisnis Grup dalam mengelola aset keuangan business model in managing the financial
dan karakteristik arus kas kontraktual dari aset assets, and the contractual cash flow of the
keuangan (SPPB). financial assets (SPPI).
Agar aset keuangan diklasifikasikan dan diukur In order for a financial asset to be classified and
pada biaya perolehan diamortisasi atau measured at amortized cost or FVOCI, it needs
NWPKL, aset keuangan harus menghasilkan to give rise to cash flows that are SPPI on the
arus kas yang semata dari SPPB dari jumlah principal amount outstanding. This assessment
pokok terutang. Penilaian ini disebut sebagai uji is referred to as the SPPI test and is performed
SPPB dan dilakukan pada tingkat instrumen. at an instrument level.
25
Page 349
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Pengujian SPPB SPPI Test
Nilai pokok untuk tujuan pengujian ini Principal for the purpose of this test is defined as
didefinisikan sebagai nilai wajar dari aset the fair value of the financial asset at initial
keuangan pada pengakuan awal dan dapat recognition and may change over the life of the
berubah selama umur aset keuangan (misalnya, financial asset (for example, if there are
jika ada pembayaran pokok atau amortisasi repayments of principal or amortization of the
premi/diskon). premium/discount).
Sebagai langkah pertama dari proses klasifikasi, As a first step of its classification process, the
Grup menilai persyaratan kontraktual keuangan Group assesses the contractual terms of financial
untuk mengidentifikasi apakah mereka to identify whether they meet the SPPI test.
memenuhi pengujian SPPB.
Elemen bunga yang paling signifikan dalam The most significant elements of interest within a
perjanjian biasanya adalah pertimbangan atas arrangement are typically the consideration for
nilai waktu dari uang dan risiko kredit. Untuk the time value of money and credit risk. To make
membuat penilaian SPPB, Grup menerapkan the SPPI assessment, the Group applies
pertimbangan dan memperhatikan faktor-faktor judgment and considers relevant factors such as
yang relevan seperti mata uang dimana aset the currency in which the financial asset is
keuangan didenominasikan dan periode pada denominated, and the period for which the
saat suku bunga ditetapkan. interest rate is set.
Sebaliknya, persyaratan kontraktual yang In contrast, contractual terms that introduce a
memberikan eksposur lebih dari de minimis atas more than de minimis exposure to risks or
risiko atau volatilitas dalam arus kas kontraktual volatility in the contractual cash flows that are
yang tidak terkait dengan dasar pengaturan unrelated to a basic lending arrangement, do not
pinjaman, tidak menimbulkan arus kas give rise to contractual cash flows that are solely
kontraktual SPPB atas jumlah saldo. Dalam payments of principal and interest on the amount
kasus seperti itu, aset keuangan diharuskan outstanding. In such cases, the financial asset is
untuk diukur pada Fair Value through Profit Loss required to be measured as Fair Value through
(FVPL). Profit Loss (FVPL).
Penilaian model bisnis Business model assessment
Grup menentukan model bisnisnya The Group determines its business model at the
berdasarkan tingkat yang paling mencerminkan level that most reflects how it the business group
bagaimana Grup mengelola kelompok atas manages its financial groups of financial assets to
keuangannya untuk mencapai tujuan bisnisnya. achieve its business objective.
Model bisnis Grup tidak dinilai berdasarkan The Group’s business model is not assessed on
masing-masing instrumennya, tetapi pada an instrument-by-instrument basis, but at a higher
tingkat portofolio secara agregat yang lebih level of aggregated portfolios and is based on
tinggi dan didasarkan pada faktor-faktor yang observable factors such as:
dapat diamati seperti:
Bagaimana kinerja model bisnis dan aset How the performance of the business model
keuangan yang dimiliki dalam model bisnis and the financial assets held within that
tersebut dievaluasi dan dilaporkan kepada business model are evaluated and reported
personel manajemen kunci; to the entity’s key management personnel;
Risiko yang mempengaruhi kinerja model The risks that affect the performance of the
bisnis (dan aset keuangan yang dimiliki business model (and the financial assets
dalam model bisnis tersebut) dan, held within that business model) and, in
khususnya, bagaimana cara risiko tersebut particular the way those risks are managed;
dikelola;
26
Page 350
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
Model bisnis Grup tidak dinilai berdasarkan The Group’s business model is not assessed on
masing-masing instrumennya, tetapi pada an instrument-by-instrument basis, but at a higher
tingkat portofolio secara agregat yang lebih level of aggregated portfolios and is based on
tinggi dan didasarkan pada faktor-faktor yang observable factors such as: (continued)
dapat diamati seperti: (lanjutan)
Bagaimana manajer bisnis dikompensasi How business managers are compensated
(misalnya, apakah kompensasi didasarkan (for example, whether the compensation is
pada nilai wajar dari aset yang dikelola based on the fair value of the assets
atau pada arus kas kontraktual yang managed or on the contractual cash flows
tertagih); collected);
Frekuensi, nilai, dan waktu penjualan yang The expected frequency, value, and timing of
diharapkan, juga merupakan aspek sales are also important aspects of the
penting dari penilaian Grup. Group’s assessment.
Penilaian model bisnis didasarkan pada The business model assessment is based on
skenario yang diharapkan secara wajar tanpa reasonably expected scenarios without taking
mempertimbangkan skenario “worst case” atau “worst case” or “stress case” scenarios into
“stress case”. Jika arus kas setelah pengakuan account. If cash flows after initial recognition are
awal direalisasikan dengan cara yang berbeda realised in a way that is different from the Group’s
dari yang awal diharapkan, Grup tidak original expectations, the Group does not change
mengubah klasifikasi aset keuangan dimiliki the classification of the remaining financial assets
yang tersisa dalam model bisnis tersebut, tetapi held in that business model, but incorporates
memasukkan informasi tersebut dalam such information when assessing newly
melakukan penilaian atas aset keuangan yang originated or newly purchased financial assets
baru atau yang baru dibeli selanjutnya. going forward.
Aset keuangan yang diukur pada biaya Financial assets are measured at amortized cost
perolehan diamortisasi jika aset keuangan if the financial asset is managed in a business
dikelola dalam model bisnis yang bertujuan model aimed at owning a financial asset in order
untuk memiliki aset keuangan dalam rangka to obtain a contractual cash flow and the
mendapatkan arus kas kontraktual dan contractual requirements of a financial asset that
persyaratan kontraktual dari aset keuangan on a given date increases the cash flow solely
yang pada tanggal tertentu meningkatkan arus from the principal and interest payments (solely
kas yang semata dari pembayaran pokok dan payments of principal and interest) of the amount
bunga (solely payments of principal and owed.
interest) dari jumlah pokok terutang.
Pada saat pengakuan awal, aset keuangan At initial recognition, the financial assets
yang diukur pada biaya perolehan diamortisasi measured at amortized cost are recognized at
diakui pada nilai wajarnya ditambah biaya the fair value plus the transaction fee and
transaksi dan selanjutnya diukur pada biaya subsequently measured at amortized cost by
perolehan diamortisasi dengan menggunakan using the effective interest rate.
suku bunga efektif.
27
Page 351
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Penilaian model bisnis (lanjutan) Business model assessment (continued)
Pendapatan bunga dari aset keuangan yang Interest income from financial assets measured
diukur pada biaya perolehan diamortisasi at amortized cost is recorded in the consolidated
dicatat dalam laporan laba rugi dan statements of profit and loss and other
penghasilan komprehensif lain konsolidasian comprehensive income and is recognized as
dan diakui sebagai “pendapatan bunga”. Ketika "interest income". When a decline in value
penurunan nilai terjadi, kerugian penurunan occurs, the impairment loss is recognized as a
nilai diakui sebagai pengurang dari nilai tercatat deduction of the recorded value of the financial
aset keuangan dan diakui didalam laporan asset and is acknowledged in the consolidated
keuangan konsolidasian sebagai financial statements as "the establishment of a
“pembentukan cadangan kerugian penurunan reserve impairment loss".
nilai”.
Metode Suku Bunga Efektif Effective Interest Method
Metode suku bunga efektif adalah metode yang The effective interest method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortised cost of a financial asset
diamortisasi dari instrumen keuangan dan and of allocating interest income over the
metode untuk mengalokasikan pendapatan relevant period. The effective interest rate is the
bunga selama periode yang relevan. Suku rate that exactly discounts estimated future cash
bunga efektif adalah suku bunga yang secara receipts (including all fees and points paid or
tepat mendiskontokan estimasi penerimaan kas received that form an integral part of the effective
di masa datang (mencakup seluruh komisi dan interest rate, transaction costs and other
bentuk lain yang dibayarkan dan diterima yang premiums or discounts) through the expected life
merupakan bagian yang tak terpisahkan dari of the financial instrument, or, where appropriate,
suku bunga efektif, biaya transaksi dan a shorter period to the net carrying amount of
premium dan diskonto lainnya) selama financial assets on initial recognition.
perkiraan umur instrumen keuangan, atau, jika
lebih tepat, digunakan periode yang lebih
singkat untuk memperoleh nilai tercatat bersih
aset keuangan pada saat pengakuan awal.
Pendapatan diakui berdasarkan suku bunga Income is recognized on an effective interest
efektif untuk instrumen keuangan selain dari basis for financial instruments other than those
aset keuangan FVTPL. financial assets at FVTPL
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Aset keuangan, selain aset keuangan FVTPL, Financial assets, other than those at FVTPL, are
dievaluasi terhadap indikator penurunan nilai assessed for indicators of impairment at the end
pada setiap akhir periode pelaporan. Aset of each reporting date. Financial assets are
keuangan diturunkan nilainya bila terdapat considered to be impaired when there is objective
bukti objektif, sebagai akibat dari satu atau lebih evidence that, as a result of one or more events
peristiwa yang terjadi setelah pengakuan awal that occurred after the initial recognition of the
aset keuangan, dan peristiwa yang merugikan financial asset, the estimated future cash flows of
tersebut berdampak pada estimasi arus kas the investment have been affected.
masa depan atas aset keuangan yang dapat
diestimasi secara andal.
28
Page 352
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Untuk kelompok aset keuangan tertentu, seperti For certain categories of financial asset, such as
piutang, aset yang dinilai tidak akan diturunkan receivables, assets that are assessed not to be
secara individual akan dievaluasi penurunan impaired individually are, in addition, assessed
nilainya secara kolektif. Bukti objektif dari for impairment on a collective basis. Objective
penurunan nilai portofolio piutang dapat evidence of impairment for a portfolio of
termasuk pengalaman Grup atas tertagihnya receivables could include the Group’s past
piutang di masa lalu, peningkatan experience of collecting payments, an increase
keterlambatan penerimaan pembayaran piutang in the number of delayed payments in the
dari rata-rata periode kredit, dan juga portfolio past the average credit period, as well
pengamatan atas perubahan kondisi ekonomi as observable changes in national or local
nasional atau lokal yang berkorelasi dengan economic conditions that correlate with default
gagal bayar atas piutang. on receivables.
Untuk aset keuangan yang diukur pada biaya For financial assets carried at amortised cost,
perolehan diamortisasi, jumlah kerugian the amount of the impairment loss is measured
penurunan nilai merupakan selisih antara as the difference between the asset’s carrying
jumlah tercatat aset keuangan dengan nilai kini amount and the present value of estimated
dari estimasi arus kas masa depan yang future cash flows, discounted at the financial
didiskontokan menggunakan suku bunga asset’s original effective interest rate.
efektif awal dari aset keuangan.
Untuk aset keuangan yang diukur pada biaya For financial assets carried at amortised cost,
perolehan diamortisasi, jumlah kerugian the amount of the impairment loss is measured
penurunan nilai merupakan selisih antara as the difference between the asset’s carrying
jumlah tercatat aset keuangan dengan nilai kini amount and the present value of estimated
dari estimasi arus kas masa depan yang future cash flows, discounted at the financial
didiskontokan menggunakan suku bunga asset’s original effective interest rate.
efektif awal dari aset keuangan.
Jumlah tercatat aset keuangan tersebut The carrying amount of the financial asset is
dikurangi dengan kerugian penurunan nilai reduced by the impairment loss directly for all
secara langsung atas seluruh aset keuangan, financial assets with the exception of
kecuali piutang yang jumlah tercatatnya receivables, where the carrying amount is
dikurangi melalui penggunaan akun cadangan reduced through the use of an allowance
piutang. Jika piutang tidak tertagih, piutang account. When a receivable is considered
tersebut dihapuskan melalui akun cadangan uncollectible, it is written off against the
piutang. Pemulihan kemudian dari jumlah yang allowance account. Subsequent recoveries of
sebelumnya telah dihapuskan dikreditkan amounts previously written off are credited
terhadap akun cadangan. Perubahan jumlah against the allowance account. Changes in the
tercatat akun cadangan piutang diakui dalam carrying amount of the allowance account are
laba rugi. recognized in profit or loss.
29
Page 353
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Liabilitas Keuangan dan Instrumen Ekuitas Financial Liabilities and Equity Instruments
Klasifikasi sebagai liabilitas atau ekuitas Classification as debt or equity
Instrumen keuangan dan ekuitas yang Debt and equity instruments issued by the
diterbitkan oleh Grup diklasifikasikan sebagai Group are classified as either financial liabilities
liabilitas keuangan atau ekuitas sesuai dengan or as equity in accordance with the substance
substansi perjanjian kontraktual dan definisi of the contractual arrangements entered into
liabilitas keuangan dan instrumen ekuitas. and the definitions of a financial liability and an
equity instrument.
Liabilitas keuangan Financial liabilities
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Liabilitas keuangan diklasifikasikan sebagai Financial liabilities are classified as financial
liabilitas keuangan yang diukur pada nilai wajar liabilities at fair value through profit or loss or
melalui laba rugi atau liabilitas keuangan pada financial liabilities at amortized cost. The Group
biaya perolehan diamortisasi. Grup menentukan determines the classification of its financial
klasifikasi liabilitas keuangan mereka pada saat liabilities at initial recognition.
pengakuan awal.
Liabilitas keuangan awalnya diukur sebesar nilai Financial liabilities are initially measured at fair
wajarnya. Biaya transaksi yang dapat value. Transaction costs that are directly
diatribusikan secara langsung dengan perolehan attributable to the acquisition of financial
liabilitas keuangan (selain liabilitas keuangan liabilities (other than financial liabilities at fair
yang diukur pada nilai wajar melalui laba rugi) value through profit or loss) are added to or
ditambahkan atau dikurangkan dari nilai wajar deducted from the fair value of the financial
liabilitas keuangan, yang sesuai, pada liabilities, as appropriate, on initial recognition.
pengakuan awal. Biaya transaksi yang dapat Transaction costs directly attributable to the
diatribusikan secara langsung dengan perolehan acquisition of financial liabilities at fair value
liabilitas keuangan yang diukur pada nilai wajar through profit or loss are recognized
melalui laba rugi langsung diakui dalam laba immediately in profit or loss.
rugi.
Liabilitas keuangan Grup terdiri dari utang bank The Group’s financial liabilities consist of short-
jangka pendek, utang usaha, utang lain-lain, term bank loans, trade payables, other
beban akrual, liabilitas imbalan kerja karyawan payables, accrued expenses, short-term
jangka pendek, utang bank jangka panjang, employee benefits liabilities, long-term bank
utang sewa pembiayaan, dan utang obligasi loans, finance lease payables, and bond
diklasifikasikan sebagai liabilitas keuangan yang payables classified as financial liabilities at
diukur dengan biaya diamortisasi. Grup tidak amortized cost. The Group has no financial
memiliki liabilitas keuangan yang diukur pada liabilities at fair value through profit or loss.
nilai wajar melalui laba rugi.
Pengukuran Selanjutnya Subsequent Measurement
Setelah pengakuan awal, liabilitas keuangan After initial recognition, interest-bearing
yang dikenakan bunga diukur pada biaya financial liabilities are subsequently measured
perolehan diamortisasi dengan menggunakan at amortized cost using the Effective Interest
metode Suku Bunga Efektif (SBE). Rate (EIR) method.
30
Page 354
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Liabilitas Keuangan dan Instrumen Ekuitas Financial Liabilities and Equity Instruments
(lanjutan) (continued)
Liabilitas keuangan (lanjutan) Financial liabilities (continued)
Pengukuran Selanjutnya (lanjutan) Subsequent Measurement (continued)
Pada tanggal pelaporan, akrual beban bunga At the reporting dates, accrued interest expenses
dicatat secara terpisah dari pokok pinjaman is recorded separately from the associated
terkait dalam bagian liabilitas lancar. Keuntungan borrowings within the current liabilities section.
atau kerugian harus diakui dalam laba rugi ketika Gains and losses are recognized in profit or loss
liabilitas tersebut dihentikan pengakuannya serta when the liabilities are derecognized as well as
melalui proses amortisasi SBE. through the EIR amortization process.
Biaya perolehan diamortisasi dihitung dengan Amortized cost is calculated by taking into
mempertimbangkan diskonto atau premium atas account any discount or premium on acquisition
perolehan dan komisi atau biaya yang and fee or costs that are an integral part of the
merupakan bagian tidak terpisahkan dari SBE. EIR. The EIR amortization is included in finance
Amortisasi SBE dicatat sebagai beban expenses in profit or loss.
pembiayaan dalam laba rugi.
Penghentian Pengakuan Derecognition
Suatu liabilitas keuangan dihentikan A financial liability is derecognized when
pengakuannya ketika kewajiban yang ditetapkan the obligation under the liability is discharged or
dalam kontrak dihentikan atau dibatalkan atau cancelled or has expired.
kadaluarsa.
Ketika liabilitas keuangan awal digantikan When an existing financial liability is replaced by
dengan liabilitas keuangan lain dari pemberi another from the same lender on substantially
pinjaman yang sama dengan ketentuan yang different terms, or the terms of an existing liability
berbeda secara substansial, atau modifikasi are substantially modified, such an exchange or
secara substansial atas liabilitas keuangan yang modification is treated as a derecognition of the
saat ini ada, maka pertukaran atau modifikasi original liability and the recognition of a new
tersebut dicatat sebagai penghapusan liabilitas liability, and the difference in the respective
keuangan awal dan pengakuan liabilitas carrying amounts is recognized in profit or loss.
keuangan baru dan selisih antara nilai tercatat
liabilitas keuangan tersebut diakui dalam laba
rugi.
Reklasifikasi Instrumen Keuangan Reclassification of Financial Instruments
Grup diperkenankan untuk melakukan The Group is allowed to reclassify the financial
reklasifikasi atas aset keuangan yang dimiliki jika assets owned if the Group changes the business
Grup mengubah model bisnis untuk pengelolaan model for the management of financial assets
aset keuangan dan Grup tidak diperkenankan and the Group is not allowed to reclassify the
untuk melakukan reklasifikasi atas liabilitas financial liabilities.
keuangan.
Perubahan model bisnis sifatnya harus The changes in the business model should
berdampak secara signifikan terhadap kegiatan significantly impact the Group's operational
operasional Grup seperti memperoleh, activities such as acquiring, releasing or ending a
melepaskan, atau mengakhiri suatu lini bisnis. line of business. In addition, the Group needs to
Selain itu, Grup perlu membuktikan adanya prove the change to external parties.
perubahan tersebut kepada pihak eksternal.
31
Page 355
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Reklasifikasi Instrumen Keuangan (lanjutan) Reclassification of Financial Instruments
(continued)
Grup akan mereklasifikasi seluruh aset The Group will reclassify all financial assets
keuangan yang terkena dampak dari perubahan impacted by changes in the business model. The
model bisnis. Perubahan tujuan model bisnis changes of the Group’s business model must
Grup harus berdampak sebelum tanggal have an impact before the reclassification date.
reklasifikasi.
Yang bukan merupakan perubahan model The following are not considered as change in
bisnis adalah: (a) Perubahan intensi berkaitan business model: (a) the change of intention
dengan aset keuangan tertentu (bahkan dalam relates to certain financial assets (even in
situasi perubahan signifikan dalam kondisi situations of significant changes in market
pasar), (b) Hilangnya sementara pasar tertentu conditions), (b) temporary loss of certain markets
untuk aset keuangan, dan (c) Pengalihan aset for financial assets, and (c) the transfer of
keuangan antara bagian dari Grup dengan financial assets between parts of the Group and
model bisnis berbeda. different business models.
Saling Hapus Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are offset
disalinghapuskan dan nilai netonya disajikan and the net amount presented in the statement
dalam laporan posisi keuangan jika Grup of financial position when the Group has a legally
memiliki hak yang dapat dipaksakan secara enforceable right to set off the recognized
hukum untuk melakukan saling hapus atas amounts; and intends either to settle on a net
jumlah yang telah diakui; dan berintensi untuk basis, or to realise the asset and settle the
menyelesaikan secara neto atau untuk liability simultaneously. A right to set-off must be
merealisasikan aset dan menyelesaikan available today rather than being contingent on
liabilitasnya secara simultan. Hak saling hapus a future event and must be exercisable by any of
harus ada pada saat ini daripada bersifat the counterparties, both in the normal course of
kontinjen atas terjadinya suatu peristiwa di business and in the event of default, insolvency,
masa depan dan harus dieksekusi oleh pihak or bankruptcy.
lawan, baik dalam situasi bisnis normal dan
dalam peristiwa gagal bayar, peristiwa
kepailitan, atau kebangkrutan.
Pengukuran Nilai Wajar Fair Value Measurement
Grup mengukur pada pengakuan awal The Group initially measures financial
instrumen keuangan pada nilai wajar, dan aset instruments at fair value, and assets and
dan liabilitas yang diakuisisi pada kombinasi liabilities of the acquirees upon business
bisnis. Grup juga mengukur jumlah terpulihkan combinations. It also measures certain
dari UPK tertentu berdasarkan nilai wajar recoverable amounts of the CGU using fair value
dikurangi biaya pelepasan. less cost of disposal (“FVLCD”).
32
Page 356
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Instrumen Keuangan (lanjutan) g. Financial Instruments (continued)
Pengukuran Nilai Wajar (lanjutan) Fair Value Measurement (continued)
Nilai wajar adalah harga yang akan diterima dari Fair value is the price that would be received to
menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas orderly transaction between market participants
dalam transaksi teratur antara pelaku pasar at the measurement date. The fair value
pada tanggal pengukuran. Pengukuran nilai measurement is based on the presumption that
wajar mengasumsikan bahwa transaksi untuk the transaction to sell the asset or transfer the
menjual aset atau mengalihkan liabilitas terjadi: liability takes place either:
i. di pasar utama untuk aset atau liabilitas i. in the principal market for the asset or liability,
tersebut, atau or
ii. jika tidak terdapat pasar utama, di pasar ii. in the absence of a principal market, in the
yang paling menguntungkan untuk aset atau most advantageous market for the asset or
liabilitas tersebut. liability.
Pasar utama atau pasar yang paling The principal or the most advantageous market
menguntungkan tersebut harus dapat diakses must be accessible to by the Group.
oleh Grup.
Nilai wajar dari aset atau liabilitas diukur dengan The fair value of an asset or a liability is
menggunakan asumsi yang akan digunakan measured using the assumptions that market
pelaku pasar ketika menentukan harga aset participants would use when pricing the asset or
atau liabilitas tersebut, dengan asumsi bahwa liability, assuming that market participants act in
pelaku pasar bertindak dalam kepentingan their economic best interest.
ekonomi terbaiknya.
h. Kas dan setara kas h. Cash and cash equivalents
Kas dan setara kas terdiri dari kas dan bank Cash and cash equivalents consist of cash on
serta deposito berjangka dengan jatuh tempo hand and in banks, and short-term deposits with
kurang dari tiga (3) bulan dan tidak digunakan maturities within three (3) months or less and not
sebagai jaminan atas pinjaman dan tidak pledged as collateral and are not restricted. For
dibatasi penggunaannya. Untuk kepentingan the purpose of the consolidated statements of
laporan arus kas konsolidasian, kas dan setara cash flows, cash and cash equivalents consist of
kas terdiri dari kas dan bank dan deposito cash on hand and in banks and short-term
berjangka sebagaimana didefinisikan di atas. deposits as defined above.
Kas yang dibatasi penggunaannya disajikan Restricted cash are presented separately from
secara terpisah dari kas dan setara kas. cash and cash equivalents.
i. Persediaan i. Inventories
Persediaan diakui sebesar nilai yang lebih Inventories are stated at the lower of cost or net
rendah antara biaya perolehan atau nilai realizable value. Cost is determined on the
realisasi neto. Biaya perolehan persediaan average cost method and comprises all costs of
ditentukan dengan menggunakan metode biaya purchase, costs of conversion and other costs
rata-rata yang meliputi seluruh biaya-biaya incurred in bringing the inventory to its present
yang terjadi untuk memperoleh persediaan location and condition. Net realizable value is the
tersebut sampai ke lokasi dan kondisinya saat estimated selling price in the ordinary course of
ini. Nilai realisasi neto persediaan adalah business, less estimated costs of completion and
estimasi harga jual dalam kegiatan usaha biasa the estimated costs to sale.
dikurangi estimasi biaya penyelesaian dan
estimasi biaya untuk menjual.
33
Page 357
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
j. Aset biologis j. Biological assets
Aset biologis terkait dengan hasil pertanian Biological assets relate to agricultural produce
yang tumbuh pada tanaman produktif yang growing on bearer plants which is referred to as
disebut sebagai Tandan Buah Segar ("TBS") Fresh Fruit Bunches (“FFB”) and are stated at
dan dinyatakan dengan nilai wajar setelah fair value less costs to sell. Gains or losses
dikurangi biaya untuk menjual. Keuntungan arising from the changes in fair value less
atau kerugian yang timbul dari perubahan estimated costs to sell of FFB at each reporting
dalam nilai wajar setelah dikurangi dengan date are recognized in profit or loss for the
taksiran biaya untuk menjual TBS pada setiap period in which they arise.
tanggal pelaporan diakui dalam laba rugi untuk
periode saat terjadinya.
Nilai wajar aset biologis diperkirakan dengan The fair value of biological assets is estimated
mengacu pada jumlah panen yang by reference to the projected harvest quantities
diproyeksikan dan harga pasar TBS pada and market price of FFB as at the reporting
tanggal pelaporan, setelah dikurangi biaya date, net of transportation, harvesting costs and
transportasi, panen dan perkiraan biaya untuk estimated cost to sell.
menjual.
k. Aset tetap dan tanaman produktif k. Fixed assets and bearer plants
Tanaman produktif Bearer plants
Tanaman produktif dikelompokkan menjadi Bearer plants are classified as immature
tanaman belum menghasilkan dan tanaman plantations and mature plantations.
menghasilkan.
Tanaman belum menghasilkan Immature plantations
Seluruh biaya yang berhubungan dengan All costs relating to the development of the oil
pengembangan perkebunan kelapa sawit milik palm plantations for the Company’s own
Perusahaan (perkebunan) termasuk alokasi operations (plantations) together with a portion
biaya tidak langsung, yang meliputi biaya umum of indirect overheads, including general and
dan administrasi untuk pengembangan administrative expenses and borrowing costs
tanaman belum menghasilkan, serta biaya incurred in relation to loans used in financing for
pinjaman sehubungan dengan pinjaman yang development of immature plantations are
digunakan untuk membiayai pengembangan capitalized until commercial production is
perkebunan dikapitalisasi sampai produksi achieved. These costs will be transferred to
komersial telah dicapai. Biaya-biaya tersebut mature plantations starting from the
akan dipindahkan ke tanaman menghasilkan commencement of commercial production.
sejak produksi komersial dimulai.
Tanaman menghasilkan Mature plantations
Secara umum, tanaman kelapa sawit In general, an palm oil plantation takes about
memerlukan jangka waktu sekitar 3 sampai 4 3 to 4 years to reach maturity from the time
tahun sejak penanaman bibit di area seedling is planted into the field. Actual time to
perkebunan untuk menjadi tanaman maturity is dependent upon vegetative growth
menghasilkan. Jangka waktu untuk menjadi and is assessed by management.
tanaman menghasilkan tergantung pada tingkat
pertumbuhan tanaman dan penilaian
manajemen.
Tanaman menghasilkan dicatat sebesar biaya Mature plantations are stated at cost and are
perolehan dan diamortisasi selama dua puluh amortized over the twenty (20) years starting
(20) tahun terhitung sejak produksi komersial from the commencement of commercial
dimulai. production.
34
Page 358
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap dan tanaman produktif (lanjutan) k. Fixed assets and bearer plants (continued)
Aset tetap Fixed assets
Seluruh aset tetap awalnya diakui sebesar All fixed assets are initially recognized at cost,
biaya perolehan, yang terdiri atas harga which comprises its purchase price and any
perolehan dan biaya-biaya tambahan yang costs directly attributable in bringing the asset
dapat diatribusikan langsung untuk membawa to the location and condition necessary for it to
aset ke lokasi dan kondisi yang diinginkan be capable of operating in the manner intended
supaya aset tersebut siap digunakan sesuai by management.
dengan maksud manajemen.
Setelah pengakuan awal, aset tetap, kecuali Subsequent to initial recognition, fixed assets,
tanah, dinyatakan pada biaya perolehan except for land, are carried at cost less any
dikurangi akumulasi penyusutan dan akumulasi subsequent accumulated depreciation and
rugi penurunan nilai. impairment losses.
Biaya perolehan termasuk biaya penggantian Cost includes the cost of replacing part of the
bagian aset tetap saat biaya tersebut terjadi, fixed assets when that cost is incurred, if the
jika memenuhi kriteria pengakuan. Selanjutnya, recognition criteria are met. Likewise, when a
jika dilakukan penggantian yang signifikan, major replacement is performed, its cost is
biaya penggantian itu diakui ke dalam jumlah recognized in the carrying amount of the fixed
tercatat aset tetap sebagai suatu penggantian assets as a replacement if the recognition
jika memenuhi kriteria pengakuan. Semua criteria are satisfied. All other repairs and
biaya pemeliharaan dan perbaikan yang tidak maintenance costs that do not meet the
memenuhi kriteria pengakuan diakui dalam recognition criteria are recognized in the
laporan laba rugi komprehensif konsolidasian. consolidated statement of comprehensive
income.
Tanah dicatat sebesar biaya perolehan dan Land is stated at cost and is not depreciated.
tidak didepresiasi.
Suatu kelompok aset tetap adalah A class of fixed assets is a grouping of asset of
pengelompokan aset-aset yang memiliki sifat a similar nature and use in an entity’s
dan kegunaan yang serupa dalam operasi operations.
entitas.
Penyusutan aset tetap dimulai pada saat aset Depreciation of a fixed asset starts when it is
tersebut siap untuk digunakan sesuai maksud available for use and is computed using the
penggunaannya dan dihitung dengan straight line method based on the estimated
menggunakan metode garis lurus berdasarkan useful lives and depreciation rate of the assets
estimasi umur manfaat ekonomi dan tarif as follows:
depresiasi sebagai berikut:
Estimasi umur
manfaat (tahun)/
Estimated useful Tarif/
lives (years) Rate
Bangunan 10 - 20 5,00% - 10,00% Buildings
Prasarana 10 10,00% Infrastructures
Kendaraan dan alat berat 5 20,00% Vehicles and heavy equipment
Mesin dan peralatan 8 12,50% Machinery and equipment
Perabotan dan perlengkapan kantor 5 20,00% Furniture and fixtures
35
Page 359
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Aset tetap dan tanaman produktif (lanjutan) k. Fixed assets and bearer plants (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Aset dalam penyelesaian merupakan Construction in progress represents the
akumulasi biaya bahan dan biaya relevan accumulated costs of materials and other
lainnya sampai dengan tanggal dimana aset relevant costs up to the date when the asset is
tersebut telah selesai dan siap untuk complete and ready for service. These costs
digunakan. Biaya-biaya tersebut direklasifikasi are reclassified to the respective fixed asset
ke aset tetap yang bersangkutan ketika aset accounts when the asset has been made ready
tersebut telah siap dipakai. for use.
Aset tetap dihentikan pengakuannya pada saat An item of fixed assets is derecognized upon
dilepaskan atau saat tidak ada manfaat disposal or when no future economic benefits
ekonomis masa depan yang diharapkan dari are expected from its use or disposal. Any gain
penggunaan atau pelepasannya. Keuntungan or loss arising on derecognition of the asset
atau kerugian yang timbul dari penghentian (calculated as the difference between the net
pengakuan aset (dihitung sebagai perbedaan disposal proceeds and the carrying amount of
antara hasil neto pelepasan dan jumlah tercatat the asset) is included as profit or loss in the year
dari aset) dimasukkan dalam laba rugi pada the asset is derecognized.
tahun aset tersebut dihentikan pengakuannya.
Pada setiap akhir tahun buku, nilai residu, umur The asset’s residual values, useful lives and
manfaat dan metode penyusutan ditelaah methods of depreciation are reviewed, and
kembali, dan jika sesuai dengan keadaan, adjusted prospectively if appropriate, at each
disesuaikan secara prospektif. financial year end.
l. Biaya pinjaman l. Borrowing costs
Biaya pinjaman yang dapat diatribusikan Borrowing costs that are directly attributable to
langsung dengan perolehan, pembangunan, the acquisition, construction or production of a
atau pembuatan aset kualifikasian qualifying asset are capitalized as part of the
dikapitalisasi sebagai bagian biaya perolehan cost of the related asset. Otherwise, borrowing
aset tersebut. Biaya pinjaman lainnya diakui costs are recognized as expenses when
sebagai beban pada saat terjadi. Biaya incurred. Borrowing costs consist of interests
pinjaman terdiri dari biaya bunga dan biaya and other financing charges that the Group
keuangan lain yang ditanggung Grup incurs in connection with the borrowing of
sehubungan dengan peminjaman dana. funds.
Kapitalisasi biaya pinjaman dimulai pada saat Capitalization of borrowing costs commences
aktivitas yang diperlukan untuk when the activities to prepare the qualifying
mempersiapkan aset agar dapat digunakan asset for its intended use are in progress and
sesuai dengan maksudnya sedang terjadi serta the expenditures for the qualifying assets and
pengeluaran untuk aset kualifikasian dan biaya the borrowing costs have been incurred.
pinjaman telah terjadi. Kapitalisasi biaya Capitalization of borrowing costs ceases when
pinjamannya dihentikan pada saat selesainya substansially all the activities necessary to
secara substansi seluruh aktivitas yang prepare the qualifying assets are substantially
diperlukan untuk mempersiapkan aset completed for their intended use.
kualifikasian agar dapat digunakan sesuai
dengan maksudnya.
36
Page 360
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Piutang plasma m. Plasma receivables
Entitas-entitas anak tertentu dalam Grup Certain subsidiaries within the Group
(secara bersama-sama disebut sebagai (collectively referred to as the “Nucleus
“Perusahaan Inti”), memiliki komitmen dengan Companies”), have commitments with several
beberapa Koperasi Unit Desa (“KUD”) yang rural cooperatives (“KUD” or Koperasi Unit
mewadahi petani plasma untuk Desa) representing plasma farmers to develop
mengembangkan perkebunan plasma plantations as required by the Indonesian
sebagaimana diwajibkan oleh pemerintah government.
Indonesia.
Pembiayaan atas pengembangan perkebunan The financing of these plasma plantations are
plasma ini diperoleh melalui pinjaman dari mainly provided by the banks while the Nucleus
bank, sedangkan Perusahaan Inti memberikan Companies provide additional temporary loans
tambahan pinjaman sementara untuk to help the plasma farmers repay the principal
membantu para petani plasma membayar and interest while the plasma plantations are
pokok pinjaman beserta bunga sementara not yet at productive stage. The Nucleus
perkebunan plasma belum mencapai tahap Companies provide corporate guarantees to the
produktif. Perusahaan Inti memberikan jaminan related credit facilities provided by the banks.
perusahaan (corporate guarantee) untuk The plasma receivables presented in the
fasilitas pinjaman terkait yang diperoleh dari consolidated statement of financial position
bank. Piutang plasma yang disajikan dalam consist of accumulated development costs are
laporan posisi keuangan konsolidasian terdiri temporarily bailed by the Nucleus Companies to
atas akumulasi biaya-biaya pengembangan the KUD or plasma farmers.
yang untuk sementara ditalangi oleh
Perusahaan Inti kepada KUD atau petani
plasma.
Piutang plasma diklasifikasikan sebagai aset Plasma receivables are classified as financial
keuangan pada biaya perolehan diamortisasi assets at amortized cost under PSAK 109
sesuai dengan PSAK 109 “Instrumen “Financial Instruments”. Further accounting
Keuangan”. Kebijakan akuntansi lebih lanjut policies on plasma receivables are disclosed in
atas piutang plasma diungkapkan pada bagian “Financial Instruments” section of this Note
“Instrumen Keuangan” dari Catatan ini.
n. Penurunan nilai aset non-keuangan n. Impairment of non-financial assets
Pada setiap akhir periode pelaporan, Grup The Group assesses at each annual reporting
menilai apakah terdapat indikasi suatu aset period whether there is an indication that an
mengalami penurunan nilai. Jika terdapat asset may be impaired. If any such indication
indikasi tersebut atau pada saat pengujian exists, or when annual impairment testing for an
tahunan atas penurunan nilai aset tertentu asset (i.e., an intangible asset with an indefinite
(yaitu aset tak berwujud dengan umur manfaat useful life, an intangible asset not yet available
tidak terbatas, aset tak berwujud yang belum for use, or goodwill acquired in a business
dapat digunakan, atau goodwill yang diperoleh combination) is required, the Group makes an
dalam suatu kombinasi bisnis) diperlukan, estimate of the asset’s recoverable amount.
maka Grup membuat estimasi atas jumlah
terpulihkan aset tersebut.
Jumlah terpulihkan suatu aset adalah jumlah An asset’s recoverable amount is the higher of
yang lebih tinggi antara nilai wajar dari aset atau the asset’s or Cash Generating Unit (“CGU”)’s
Unit Penghasil Kas (“UPK”) tersebut dikurangi fair value less costs to sell and its value in use,
biaya untuk menjual, dan nilai pakainya, dan and is determined for an individual asset, unless
nilai tersebut ditentukan untuk aset individual, the asset does not generate cash inflows that
kecuali aset tersebut tidak menghasilkan arus are largely independent of those from other
kas masuk yang sebagian besar independen assets or groups of assets.
dari aset lainnya atau kelompok aset lain.
37
Page 361
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Penurunan nilai aset non-keuangan n. Impairment of non-financial assets
(lanjutan) (continued)
Jika nilai tercatat aset lebih besar dari nilai Where the carrying amount of an asset exceeds
terpulihkannya, maka aset tersebut dianggap its recoverable amount, the asset is considered
mengalami penurunan nilai dan nilai tercatat impaired and is written down to its recoverable
aset tersebut diturunkan menjadi sebesar nilai amount. Impairment losses of continuing
terpulihkan. Kerugian penurunan nilai dari operations, if any, are recognized in profit or
operasi yang berkelanjutan, jika ada, diakui loss in those expense categories consistent
dalam laba rugi sesuai dengan kategori biaya with the function of the impaired asset. In
yang konsisten dengan fungsi dari aset yang assessing the value in use, the estimated net
diturunkan nilainya. Dalam menghitung nilai future cash flows are discounted to their
pakai, estimasi arus kas masa depan neto present value using a pretax discount rate that
didiskontokan ke nilai kini dengan reflects current market assessments of the time
menggunakan tingkat diskonto sebelum pajak value of money and the risks specific to the
yang menggambarkan penilaian pasar kini dari asset.
nilai waktu uang dan risiko spesifik atas aset.
Untuk aset selain goodwill, penilaian dilakukan For assets excluding goodwill, an assessment
pada akhir setiap tanggal pelaporan apakah is made at each reporting dates as to whether
terdapat indikasi bahwa rugi penurunan nilai there is any indication that previously
yang telah diakui dalam periode sebelumnya recognized impairment losses may no longer
mungkin tidak ada lagi atau mungkin telah exist or may have decreased. If such indication
menurun. Jika indikasi dimaksud ditemukan, exists, the recoverable amount is estimated. A
maka entitas mengestimasi jumlah terpulihkan previously recognized impairment loss for an
aset tersebut. Kerugian penurunan nilai yang asset other than goodwill is reversed only if
telah diakui dalam periode sebelumnya untuk there has been a change in the assumptions
aset selain goodwill dibalik hanya jika terdapat used to determine the asset’s recoverable
perubahan asumsi-asumsi yang digunakan amount since the last impairment loss was
untuk menentukan jumlah terpulihkan aset recognized. If that is the case, the carrying
tersebut sejak rugi penurunan nilai terakhir amount of the asset is increased to its
diakui. Dalam hal ini, jumlah tercatat aset recoverable amount.
dinaikkan ke jumlah terpulihkannya.
Pembalikan tersebut dibatasi sehingga jumlah The reversal is limited so that the carrying
tercatat aset tidak melebihi jumlah amount of the assets does not exceed its
terpulihkannya maupun jumlah tercatat, neto recoverable amount, nor exceed the carrying
setelah penyusutan, seandainya tidak ada rugi amount that would have been determined, net
penurunan nilai yang telah diakui untuk aset of depreciation, had no impairment loss been
tersebut pada tahun sebelumnya. recognized for the asset in prior year.
Pembalikan rugi penurunan nilai diakui dalam Reversal of an impairment loss is recognized in
laba rugi. Setelah pembalikan tersebut, profit or loss. After such a reversal, the
penyusutan aset tersebut disesuaikan di depreciation charge on the said asset is
periode mendatang untuk mengalokasikan adjusted in future periods to allocate the asset’s
jumlah tercatat aset yang direvisi, dikurangi nilai revised carrying amount, less any residual
sisanya, dengan dasar yang sistematis selama value, on a systematic basis over its remaining
sisa umur manfaatnya. useful life.
o. Sewa o. Lease
Grup menerapkan PSAK No. 116 yang The Group has adopted PSAK No. 116, which
mensyaratkan pengakuan liabilitas sewa sets the requirement for recognition of lease
sehubungan dengan sewa yang sebelumnya liabilities in relation to leases which had
diklasifikasikan sebagai 'sewa operasi'. previously been classified as 'operating leases'.
38
Page 362
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Sewa (lanjutan) o. Lease (continued)
Pada tanggal permulaan kontrak, Grup menilai At the inception of a contract, the Group
apakah kontrak merupakan, atau mengandung, assesses whether the contract is, or contains, a
sewa. Suatu kontrak merupakan atau lease. A contract is or contains a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of an
memberikan hak untuk mengendalikan identified asset for a period of time in exchange
penggunaan aset identifikasian selama suatu for consideration.
jangka waktu untuk dipertukarkan dengan
imbalan.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the Group
identifikasian, Grup mempertimbangkan considers whether:
apakah:
- Grup memiliki hak untuk mendapatkan - The Group has the right to obtain
secara subtansial seluruh manfaat ekonomi substantially all the economic benefits from
dari penggunaan aset identifikasian; dan use of the asset throughout the period of
- Grup memiliki hak untuk mengarahkan use; and
penggunaan aset identifikasian. Grup - The Group has the right to direct the use of
memiliki hak ini ketika Grup memiliki hak the asset. The Group has this right when it
untuk pengambilan keputusan yang relevan has the decision-making rights that are the
tentang penentuan bagaimana dan untuk most relevant to changing the determination
tujuan apa aset digunakan telah ditentukan of how and for what purpose the asset is
sebelumnya dan: used and:
1. Grup memiliki hak untuk 1. The Group has the right to operate the
mengoperasikan aset; atau asset; or
2. Grup telah mendesain aset dengan cara 2. The Group has designed the asset in a
menetapkan sebelumnya bagaimana way that predetermines how and for what
dan untuk tujuan apa aset akan purpose it will be used.
digunakan selama periode
penggunaan.
Pada tanggal insepsi atau pada penilaian At the inception date or on reassessment of a
kembali atas kontrak yang mengandung contract that contains a lease component, the
sebuah komponen sewa, Grup mengalokasikan Group allocates the consideration in the contract
imbalan dalam kontrak ke masing-masing to each lease component on the basis of the
komponen sewa berdasarkan harga tersendiri relative stand-alone prices and the aggregate
relatif dari komponen sewa dan harga tersendiri stand-alone price of the non-lease components.
agregat dari komponen non-sewa.
39
Page 363
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Sewa (lanjutan) o. Lease (continued)
Pada tanggal permulaan sewa, Grup mengakui The Group recognizes a right-of-use asset and a
aset hak-guna dan liabilitas sewa. Aset hak lease liability at the lease commencement date.
guna diukur pada biaya perolehan, dimana The right-of-use asset is initially measured at
meliputi jumlah pengukuran awal liabilitas sewa cost, which comprises the initial amount of the
yang disesuaikan dengan pembayaran sewa lease liability adjusted for any lease payment
yang dilakukan pada atau sebelum tanggal made at or before the commencement date, plus
permulaan, ditambah dengan biaya langsung any initial direct cost incurred and an estimate of
awal yang dikeluarkan dan estimasi biaya yang costs to dismantle and remove the underlying
akan dikeluarkan untuk membongkar dan asset or to restore the underlying asset to the
memindahkan aset pendasar atau untuk condition required by the terms and conditions of
merestorasi aset pendasar ke kondisi yang the lease, less any lease incentives received.
disyaratkan dan ketentuan sewa, dikurangi
dengan insentif sewa yang diterima.
Aset hak guna kemudian disusutkan The right-of-use asset is subsequently
menggunakan metode garis lurus dari tanggal depreciated using the straight-line method from
permulaan hingga tanggal yang lebih awal the commencement date to the earlier of the end
antara akhir umur manfaat aset hak-guna atau of the useful life of the right-of-use asset or the
akhir masa sewa. end of the lease term.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are not
tanggal permulaan, didiskontokan dengan paid at the commencement date, discounted
menggunakan suku bunga implisit dalam sewa using the interest rate implicit in the lease or, if
atau jika suku bunga tersebut tidak dapat that rate cannot be readily determined, using the
ditentukan, maka menggunakan suku bunga incremental borrowing rate. Generally, the Group
pinjaman inkremental. Pada umumnya, Grup uses its incremental borrowing rate as the
menggunakan suku bunga pinjaman discount rate.
inkremental sebagai tingkat bunga diskonto.
Pembayaran sewa yang termasuk dalam Lease payments included in the measurement of
pengukuran liabilitas sewa meliputi the lease liability comprise fixed payments,
pembayaran tetap, termasuk pembayaran tetap including in-substance fixed payments less any
secara substansi dikurangi dengan piutang lease incentive receivable.
insentif sewa.
Setiap pembayaran sewa dialokasikan sebagai Each lease payment is allocated between finance
beban keuangan dan pengurangan liabilitas charges and reduction of the lease liability so as to
sehingga menghasilkan tingkat suku bunga achieve a constant rate on the finance balance
yang konstan atas saldo liabilitas yang tersisa. outstanding.
Pembayaran yang terkait dengan sewa guna Payments associated with short-term leases and
usaha jangka pendek dan sewa guna aset leases of low-value assets are recognized on a
bernilai rendah diakui berdasarkan basis garis straight-line basis as an expense in the statements
lurus sebagai beban dalam laporan laba rugi. of profit or loss. Short-term leases are leases with
Sewa jangka pendek adalah sewa dengan a lease term up to 12 months.
jangka waktu sewa hingga 12 bulan.
40
Page 364
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Pajak penghasilan badan p. Corporate income tax
Pajak Final Final Tax
Peraturan perpajakan di Indonesia mengatur Tax regulation in Indonesia determined that
beberapa jenis penghasilan dikenakan pajak certain taxable income is subject to final tax.
yang bersifat final. Pajak final yang dikenakan Final tax applied to the gross value of
atas nilai bruto transaksi tetap dikenakan transaction is applied even when the parties
walaupun atas transaksi tersebut pelaku carrying the transaction recognize losses.
transaksi mengalami kerugian.
Pajak final tidak termasuk dalam lingkup yang Final tax is no longer governed by
diatur oleh PSAK No. 212. Oleh karena itu, Grup PSAK No. 212. Therefore, the Group has
memutuskan untuk menyajikan beban pajak decided to present all of the final tax arising
final sehubungan dengan penghasilan sewa from land rent revenue and interest income
tanah dan pendapatan bunga dari bank sebagai from banks as separate line item.
pos tersendiri.
Perbedaan antara nilai tercatat dari aset The difference between the carrying amount of
revaluasian dan dasar pengenaan pajak a revalued asset and its tax base is a
merupakan perbedaan termporer sehingga temporary difference and gives rise to a
menimbulkan liabilitas atau aset pajak deferred tax liability or asset, except for certain
tangguhan, kecuali untuk aset tertentu seperti asset such as land, which realization is taxed
tanah yang pada saat realisasinya dikenakan with final tax on gross value of transaction.
pajak final yang dikenakan atas nilai bruto
transaksi.
Pajak Kini Current Tax
Aset dan liabilitas pajak kini untuk tahun berjalan Current income tax assets and liabilities for the
diukur sebesar jumlah yang diharapkan dapat current period are measured at the amount
direstitusi dari atau dibayarkan kepada otoritas expected to be recovered from or paid to the
perpajakan. taxation authority.
Beban pajak kini ditentukan berdasarkan laba Current tax expense is determined based on
kena pajak tahun berjalan yang dihitung the taxable profit for the year computed using
berdasarkan tarif pajak yang berlaku. the prevailing tax rates.
Kekurangan/kelebihan pembayaran pajak Underpayment/overpayment of income tax is
penghasilan dicatat sebagai bagian dari “Beban presented as part of “Tax Expense - Current”
Pajak Kini” dalam laporan laba rugi dan in the consolidated statements of profit or loss
penghasilan komprehensif lain konsolidasian. and other comprehensive income. The Group
Grup juga menyajikan bunga/denda, jika ada, also presented interest/penalty, if any, as part
sebagai bagian dari “Beban Pajak Kini”. of “Tax Expense - Current”.
Koreksi terhadap liabilitas perpajakan diakui Amendments to tax obligations are recorded
pada saat surat ketetapan pajak diterima atau, when a tax assessment letter is received or, if
jika diajukan keberatan, pada saat keputusan appealed against, when the result of the
atas keberatan ditetapkan. appeal is determined.
41
Page 365
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Pajak penghasilan badan (lanjutan) p. Corporate income tax (continued)
Pajak Kini (lanjutan) Current Tax (continued)
Sebagai tanggapan terhadap penerapan In response to the implementation of the
kerangka Pilar 2 Organisasi untuk Kerja Sama Organisation for Economic Co-operation and
dan Pembangunan Ekonomi (Organisation for Development (“OECD”) Pillar 2 framework rule
Economic Co-operation and Development atau (“Pillar 2”), on December 31, 2024, Indonesian
"OECD"), pada tanggal 31 Desember 2024, Government implemented Pillar 2 framework
Pemerintah Indonesia menetapkan aturan through Ministry of Finance Regulation No.
kerangka Pilar 2 (Pilar 2”) melalui Peraturan 136/2024 (PMK 136/2024). The Pillar 2 model
Menteri Keuangan No. 136/2024 (PMK rules as implemented under PMK 136/2024 will
136/2024). Pilar 2 sesuai PMK 136/2024 akan take effect for fiscal years beginning on or after
berlaku untuk tahun fiskal yang dimulai pada January 1, 2025. For the year ended December
atau setelah tanggal 1 Januari 2025. Untuk 31, 2025, the Group has applied amendments
tahun yang berakhir pada 31 Desember 2025, to PSAK 212: Income Taxes, which provide
Grup telah menerapkan amandemen PSAK mandatory temporary exception from
212: Pajak Penghasilan, yang memberikan recognizing or disclosing deferred taxes related
pengecualian wajib sementara dari pengakuan to Pillar 2. PMK 136/2024 applies new taxing
atau pengungkapan pajak tangguhan terkait mechanisms under which a Multinational
Pilar 2. PMK 136/2024 menerapkan mekanisme Enterprises (“MNE”) should pay a top-up tax in
perpajakan baru yang mensyaratkan a jurisdiction whenever their efective tax rate,
Perusahaan Multinasional ("PMN") untuk determined on a jurisdictional basis under the
membayar pajak tambahan pada yurisdiksi Pillar 2, is below a 15% minimum rate.
tertentu ketika tarif pajak efektif yang ditentukan
per yurisdiksi menurut Pilar 2 lebih rendah dari
tarif minimum 15%.
Pajak Tangguhan Deferred Tax
Aset dan liabilitas pajak tangguhan diakui Deferred tax assets and liabilities are
menggunakan metode liabilitas atas recognized using the liability method for the
konsekuensi pajak pada masa mendatang yang future tax consequences attributable to
timbul dari perbedaan jumlah tercatat aset dan differences between the carrying amounts of
liabilitas menurut laporan keuangan existing assets and liabilities in the consolidated
konsolidasian dengan dasar pengenaan pajak financial statements and their respective tax
aset dan liabilitas pada setiap tanggal bases at each reporting date. Deferred tax
pelaporan. Liabilitas pajak tangguhan diakui liabilities are recognized for all taxable
untuk semua perbedaan temporer kena pajak temporary differences and deferred tax assets
dan aset pajak tangguhan diakui untuk are recognized for deductible temporary
perbedaan temporer yang boleh dikurangkan differences and accumulated fiscal losses to the
dan akumulasi rugi fiskal, sepanjang besar extent that it is probable that taxable profit will
kemungkinan perbedaan temporer yang boleh be available in future years against which the
dikurangkan dan akumulasi rugi fiskal tersebut deductible temporary differences and
dapat dimanfaatkan untuk mengurangi laba accumulated fiscal losses can be utilized.
kena pajak pada masa depan.
42
Page 366
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Pajak penghasilan badan (lanjutan) p. Corporate income tax (continued)
Pajak Tangguhan (lanjutan) Deferred Tax (continued)
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset is
ulang pada akhir setiap periode pelaporan dan reviewed at the end of each reporting period
diturunkan apabila laba fiskal mungkin tidak and reduced to the extent that it is no longer
memadai untuk mengkompensasi sebagian probable that sufficient taxable profit will be
atau semua manfaat aset pajak tangguhan available to allow the benefit of part or all of that
tersebut. Pada akhir setiap periode pelaporan, deferred tax asset to be utilized. At the end of
Grup menilai kembali aset pajak tangguhan each reporting period, the Group reassesses
yang tidak diakui. Grup mengakui aset pajak unrecognized deferred tax assets. The Group
tangguhan yang sebelumnya tidak diakui recognizes a previously unrecognized deferred
apabila besar kemungkinan bahwa laba fiskal tax assets to the extent that it has become
pada masa depan akan tersedia untuk probable that future taxable profit will allow the
pemulihannya. deferred tax assets to be recovered.
Pajak tangguhan dihitung dengan Deferred tax is calculated at the tax rates that
menggunakan tarif pajak yang berlaku atau have been enacted or substantively enacted at
secara substansial telah berlaku pada tanggal the reporting date. Changes in the carrying
pelaporan. Perubahan nilai tercatat aset dan amount of deferred tax assets and liabilities due
liabilitas pajak tangguhan yang disebabkan oleh to a change in tax rates are charged to current
perubahan tarif pajak dibebankan pada usaha period operations, except to the extent that they
periode berjalan, kecuali untuk transaksi- relate to items previously charged or credited to
transaksi yang sebelumnya telah langsung equity.
dibebankan atau dikreditkan ke ekuitas.
Aset dan liabilitas pajak tangguhan disajikan Deferred tax assets and liabilities are offset in
secara saling hapus dalam laporan posisi the consolidated statements of financial
keuangan konsolidasian, kecuali aset dan position, except if they are for different legal
liabilitas pajak tangguhan untuk entitas yang entities, consistent with the presentation of
berbeda, sesuai dengan penyajian aset dan current tax assets and liabilities.
liabilitas pajak kini.
q. Provisi q. Provision
Provisi diakui jika Grup memiliki liabilitas kini Provisions are recognized when the Group has
(baik bersifat hukum maupun bersifat a present obligation (legal or constructive)
konstruktif) yang akibat peristiwa masa lalu where, as a result of a past event, it is probable
besar kemungkinannya penyelesaian liabilitas that an outflow of resources embodying
tersebut mengakibatkan arus keluar sumber economic benefits will be required to settle the
daya yang mengandung manfaat ekonomi dan obligation and a reliable estimate can be made
estimasi yang andal mengenai jumlah liabilitas of the amount of the obligation.
tersebut dibuat.
Provisi ditelaah pada setiap akhir periode Provisions are reviewed at each reporting date
pelaporan dan disesuaikan untuk mencerminkan and adjusted to reflect the current best estimate.
estimasi kini terbaik. Jika tidak terdapat If it is no longer probable that an outflow of
kemungkinan arus keluar sumber daya yang resources embodying economic benefits will be
mengandung manfaat ekonomi untuk required to settle the obligation, the provision is
menyelesaikan liabilitas tersebut, provisi reversed.
dibatalkan.
43
Page 367
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Liabilitas imbalan kerja karyawan r. Employee benefits liabilities
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek adalah imbalan Short-term employee benefits are employee
kerja yang jatuh tempo dalam jangka waktu dua benefit which are due for payment within twelve
belas bulan setelah akhir periode pelaporan dan months after the end of reporting period and
diakui pada saat pekerja telah memberikan jasa recognized when the employees have rendered
kerjanya. their service.
Imbalan kerja jangka panjang Long-term employee benefits
Grup mencatat liabilitas imbalan kerja karyawan The Group recognizes long-term employee
jangka panjang untuk memenuhi dan menutup benefits liabilities in order to meet and cover the
imbalan minimum yang harus dibayar kepada minimum benefits required to be paid to the
karyawan sesuai dengan Undang-undang No. 6 qualified employees under the Indonesian Law
tahun 2023 (“UUCK”) dan Peraturan No. 6 year 2023 (“UUCK”) and the Company’s
Perusahaan (PP)/Peraturan Kerja Bersama Requlation (PP)/Collective Labor Agreement
(PKB). Liabilitas tersebut diestimasi dengan (PKB). The liabilities are estimated using
menggunakan perhitungan aktuarial dengan actuarial calculations using the “Projected Unit
metode “Projected Unit Credit”. Credit” method.
Grup mengakui keseluruhan keuntungan atau The Group recognizes all actuarial gains and
kerugian aktuaria sebagai bagian dari losses as other reserves (other comprehensive
cadangan lainnya (metode penghasilan income method) in the period in which they
komprehensif lain) di dalam periode terjadinya. arise. Past service costs are directly charged to
Biaya jasa lalu diakui seketika di dalam laba profit or loss.
rugi.
Grup mengakui laba atau rugi dari kurtailmen The Group recognizes gains or losses on the
pada saat kurtailmen terjadi, yaitu apabila curtailment when the curtailment occurs, that is
terdapat komitmen untuk melakukan when there is a commitment to make a material
pengurangan material terhadap jumlah reduction in the number of employees covered
karyawan yang ditanggung oleh suatu program by a plan or when there is an amendment of the
atau apabila terdapat perubahan terhadap defined benefit plan terms such that a material
ketentuan-ketentuan pada suatu program element of future services to be provided by
imbalan pasti, dimana bagian yang material current employees will no longer qualify for
untuk jasa yang diberikan oleh karyawan pada benefits or will qualify only for reduced benefits.
masa depan tidak lagi memberikan suatu The gain or loss on settlement recognized when
imbalan, atau memberikan imbalan yang lebih there is a transaction that eliminates all further
rendah. Laba atau rugi penyelesaian diakui legal or constructive obligation for part or all of
apabila terdapat transaksi yang menghapuskan the benefits provided under a defined benefit
semua kewajiban hukum atau konstruktif atas plan. The gain or loss on curtailment comprises
seluruh imbalan dalam program manfaat pasti. any resulting change in present value of the
Keuntungan atau kerugian kurtailmen terdiri obligations and any related actuarial gains and
dari perubahan yang terjadi dalam nilai kini dari losses and past service cost that had not
liabilitas dan keuntungan atau kerugian previously been recognized.
aktuarial dan biaya jasa lalu yang belum diakui
sebelumnya.
44
Page 368
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Pendapatan dari kontrak dengan pelanggan s. Revenue from contracts with customers
Grup merupakan produsen dan penjual CPO The Group is vertically-integrated producer and
dan turunannya, seperti minyak. Pendapatan seller of CPO and it’s derivatives, such as edible
dari kontrak dengan pelanggan diakui ketika oils. Revenue from contracts with customers is
pengendalian atas barang dialihkan kepada recognized when control of the goods are
pelanggan pada suatu jumlah yang transferred to the customers at an amount that
mencerminkan imbalan yang diharapkan reflects the consideration to which the Company
Perusahaan sebagai imbalan atas barang expects to be entitled in exchange for those
tersebut. Secara umum, Perusahaan goods. The Company has generally concluded
menyimpulkan bahwa mereka bertindak that it is the principal in its revenue
sebagai prinsipal dalam pengaturan arrangements.
pendapatannya.
Kontrak-kontrak dengan pelanggan-pelanggan Certain contracts with customers within the
tertentu dalam segmen bisnisnya mensyaratkan respective business segments give rise to
imbalan variabel. variable considerations.
Grup mengestimasi imbalan variabel berupa The Group estimates the variable considerations
hak retur dan potongan harga, menggunakan such as right of return and discount, using
metode nilai ekspektasian yang dikembangkan expected value developed based on historical
berdasarkan pengalaman historis, atau metode experience or using most likely amount
jumlah yang paling mungkin yang developed based on historical experience taking
dikembangkan berdasarkan pengalaman into account also current purchasing patterns.
historis dengan mempertimbangkan juga pola
pembelian saat ini.
Manajemen menetapkan metode estimasi The management established estimation
untuk memastikan imbalan variabel yang method that ensure inclusion of this variable
kemungkinan terjadinya sangat tinggi sebagai consideration only to the extent that it is highly
salah satu faktor yang diperhitungkan dalam probable that a significant reversal in the amount
estimasi sehingga pembalikan signifikan atas of cumulative revenue recognized will not occur
jumlah pendapatan kumulatif yang telah diakui when the uncertainty associated with the
tidak akan terjadi pada saat ketidakpastian variable consideration is subsequently resolved.
yang terkait dengan imbalan variabel tersebut Meanwhile, the recognition is made when
terselesaikan dikemudian waktu. Sedangkan supporting documents have been received from
pengakuan dilakukan pada saat dokumen- customers.
dokumen pendukung telah diterima dari
pelanggan-pelanggan.
Piutang usaha merupakan hak Grup atas Trade receivables represent the Group’s right to
sejumlah imbalan yang tidak bersyarat (yaitu, an amount of consideration that is unconditional
hanya berlalunya waktu yang perlu terjadi (i.e., only the passage of time is required before
sebelum pembayaran imbalan tersebut jatuh payment of the consideration is due). Refer to
tempo). Lihat kebijakan akuntansi aset accounting policies of financial assets in
keuangan di bagian Instrumen Keuangan financial instruments section regarding initial
mengenai pengakuan awal dan pengukuran recognition and subsequent measurement.
selanjutnya.
45
Page 369
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Pendapatan dari kontrak dengan pelanggan s. Revenue from contracts with customers
(lanjutan) (continued)
Jika pelanggan membayar imbalan sebelum If a customer pays consideration before the
Grup mengalihkan barang atau jasa kepada Group transfers goods or services to the
pelanggan, liabilitas kontrak diakui pada saat customer, a contract liability is recognized when
pembayaran dilakukan atau pembayaran the payment is made or the payment is due
imbalan jatuh tempo (mana yang lebih awal). (whichever is earlier). Contract liabilities are
Liabilitas kontrak diakui sebagai pendapatan recognized as revenue when the Company
pada saat Perusahaan telah memenuhi apa performs under the contract.
yang harus dilaksanakan sesuai kontrak.
Beban diakui pada saat terjadinya (asas Expenses are recognized when they are incurred
akrual). (accrual basis).
t. Transaksi dengan pihak berelasi t. Transaction with related parties
Pihak berelasi didefinisikan sebagai berikut: A related party is defined as follows:
a) Orang atau anggota keluarga terdekat a) A person or a close member of the person’s
mempunyai relasi dengan Grup jika orang family is related to the Group if that person:
tersebut:
i. memiliki pengendalian atau i. has control or joint control over the
pengendalian bersama Perusahaan; Company;
ii. memiliki pengaruh signifikan atas ii. has significant influence over the
Perusahaan; atau Company; or
iii. personil manajemen kunci Perusahaan iii. is a member of the key management
atau entitas induk Perusahaan. personnel of the Company or of a parent
of the Company.
b) Suatu entitas berelasi dengan Perusahaan b) An entity is related to a reporting entity if
jika memenuhi salah satu hal berikut: any of the following conditions applies:
i. Entitas dan Perusahaan adalah i. The entity and the Company are
anggota dari Grup yang sama (artinya members of the same group (which
entitas induk, entitas anak, dan entitas means that each parent, subsidiary and
anak berikutnya terkait dengan entitas fellow subsidiary is related to the
lain). others).
ii. Satu entitas adalah entitas asosiasi atau ii. One entity is an associate or joint venture
ventura bersama dari entitas lain (atau of the other entity (or an associate or joint
entitas asosiasi atau ventura bersama venture of a member of a group of which
yang merupakan anggota suatu Grup, the other entity is a member).
yang mana entitas lain tersebut adalah
anggotanya).
iii. Kedua entitas tersebut adalah ventura iii. Both entities are joint venture of the same
bersama dari pihak ketiga yang sama. third party.
iv. Satu entitas adalah ventura bersama iv. One entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an associate
adalah entitas asosiasi dari entitas of the third entity.
ketiga.
46
Page 370
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Transaksi dengan pihak berelasi (lanjutan) t. Transaction with related parties (continued)
Pihak berelasi didefinisikan sebagai berikut A related party is defined as follows
(lanjutan): (continued):
b) Suatu entitas berelasi dengan Perusahaan b) An entity is related to a reporting entity if any
jika memenuhi salah satu hal berikut: of the following conditions applies:
(lanjutan) (continued)
v. Entitas tersebut adalah suatu program v. The entity is a post-employment benefit
imbalan pascakerja untuk imbalan kerja plan for the benefit of employees of either
dari salah satu entitas pelapor atau the reporting entity or an entity related to
entitas yang terkait dengan entitas the reporting entity. If the reporting entity
pelapor. Jika entitas pelapor adalah is itself such a plan, the sponsoring
entitas yang menyelenggarakan employers are also related to the
program tersebut, maka entitas sponsor reporting entity.
juga berelasi dengan entitas pelapor.
vi. Entitas yang dikendalikan atau vi. The entity is controlled or jointly controlled
dikendalikan bersama oleh orang yang by a person identified in (a).
diidentifikasikan dalam huruf (a).
vii. Orang yang diidentifikasi dalam huruf (a) vii. A person identified in (a) (i) has significant
(i) memiliki pengaruh signifikan atas influence over the entity or is a member of
entitas atau personil manajemen kunci the key management personnel of the
entitas (atau entitas induk dari entitas). entity (or of a parent of the entity).
Seluruh transaksi yang dilakukan dengan pihak All material transactions and balances with
berelasi telah diungkapkan dalam Catatan 33. related parties are disclosed in Note 33.
Transaksi ini dilakukan berdasarkan The transactions are made based on terms
persyaratan yang disetujui oleh kedua belah agreed by the parties.
pihak.
u. Laba per saham u. Earnings per share
Laba per saham dihitung dengan membagi laba Earnings per share is computed by dividing
tahun berjalan yang dapat diatribusikan kepada income for the year attributable to the equity
pemilik entitas induk dengan rata-rata holders of the parent entity the weighted
tertimbang jumlah saham yang beredar untuk average number of issued and fully paid
tahun yang bersangkutan. Rata-rata tertimbang shares during the year. The weighted average
jumlah saham yang beredar untuk tahun yang number shares outstanding for the years
berakhir pada tanggal 31 Desember 2025, ended December 31, 2025, 2024, and 2023
2024, dan 2023 berjumlah 9.525.000.000 are 9,525,000,000 shares.
lembar saham.
Perusahaan tidak mempunyai saham biasa The Company has no outstanding dilutive
yang berpotensi untuk bersifat dilutif pada potential ordinary shares as of December 31,
tanggal 31 Desember 2025, 2024 dan 2023, dan 2025, 2024, and 2023, and accordingly, no
oleh karenanya, laba per saham dilusian tidak diluted earnings per share is calculated and
dihitung dan disajikan pada laporan laba rugi presented in the consolidated statement of
dan komprehensif konsolidasian. profit or loss and other comprehensive income.
47
Page 371
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
YANG MATERIAL (lanjutan) INFORMATION (continued)
v. Dividen v. Dividend
Pembagian dividen kepada para pemegang Dividend distribution to the Company’s
saham Perusahaan diakui sebagai liabilitas shareholders are recognized as a liability in the
dalam laporan keuangan konsolidasian pada consolidated financial statements in which the
saat dividen tersebut disetujui oleh para dividends are approved by the Company’s
pemegang saham Perusahaan. shareholders.
Pembagian dividen kepada pemegang saham Dividend distributions to the Company’s
Perusahaan diakui sebagai kewajiban shareholders are recognized as a liability based
berdasarkan keputusan Direksi dengan on decision of Directors with the approval from
persetujuan Dewan Komisaris. the Board of Commissioners.
w. Biaya penerbitan emisi saham w. Share issuance costs
Biaya emisi saham disajikan sebagai Share issuance costs are presented as a
pengurang tambahan modal disetor sebagai deduction from the additional paid-in capital in
bagian dari ekuitas pada laporan posisi the equity section in the consolidated
keuangan konsolidasian. statements of financial position.
x. Segmen operasi x. Operating segment
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
(a) yang terlibat dalam aktivitas bisnis yang (a) that engages in business activities from
mana memperoleh pendapatan dan which it may earn revenues and incur
menimbulkan beban (termasuk expenses (including revenues and
pendapatan dan beban terkait dengan expenses related to transactions with other
transaksi dengan komponen lain dari components of the same entity);
entitas yang sama);
(b) hasil operasinya dikaji ulang secara reguler (b) whose operating results are regularly
oleh pengambil keputusan operasional reviewed by the entity’s chief operating
untuk membuat keputusan tentang sumber decision maker to make decisions about
daya yang dialokasikan pada segmen resources to be allocated to the segment
tersebut dan menilai kinerjanya, dan; and assess its performance, and;
(c) tersedia informasi keuangan yang dapat (c) for which discrete financial information is
dipisahkan. available.
Segmen operasi dapat terlibat dalam aktivitas An operating segment may engage in business
bisnis yang belum menghasilkan pendapatan, activities for which it has yet to earn revenues,
misalnya operasi permulaan dapat menjadi for example, start-up operating may be
segmen operasi sebelum memperoleh operating segments before earning revenues.
pendapatan.
48
Page 372
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
YANG MATERIAL (lanjutan) POLICIES INFORMATION (continued)
y. Investasi pada entitas asosiasi y. Investments in associated entities
Entitas asosiasi adalah seluruh Perusahaan di Associated entities are all entities which the
mana Grup memiliki pengaruh signifikan Group has significant influence but not control,
namun bukan pengendali, biasanya melalui generally accompanying a direct or indirect
kepemilikan hak suara, baik secara langsung shareholding more than 20% of the voting
maupun tidak langsung, lebih dari 20% hak rights. Investments in associated entities are
suara. Investasi pada entitas asosiasi dicatat accounted for using the equity method of
dengan metode ekuitas dan pada awalnya accounting and are initially recognized at cost.
diakui sebesar harga perolehan. Investasi Grup The Group’s investments in associates includes
pada entitas asosiasi tersebut termasuk goodwill identified on acquisition, net of
Goodwill yang diidentifikasi ketika akuisisi, impairment loss.
dikurangi rugi penurunan nilai.
Bagian Grup atas laba atau rugi entitas asosiasi The Group’s share of their associates post-
pasca-akuisisi, diakui dalam laporan laba rugi acquisition profits or losses is recognized in the
dan penghasilan komprehensif lain consolidated statement of profit or loss and
konsolidasian. Bagian atas mutasi penghasilan other comprehensive income and their share of
komprehensif lain pasca-akuisisi, diakui post-acquisition movement in other
didalam penghasilan komprehensif lain. Mutasi comprehensive income is recognized as other
penghasilan komprehensif lain pasca-akuisisi comprehensive income. The cumulative post-
disesuaikan terhadap nilai tercatat acquisition movements are adjusted against the
investasinya. Jika bagian Grup atas kerugian carrying amount of the investment. When the
entitas asosiasi sama dengan atau melebihi Group’s share of losses in an associate exceed
kepentingannya pada entitas asosiasi, maka its interest in the associates, the investment is
investasi dilaporkan nihil. reported at zero value.
Keuntungan dan kerugian dilusi yang timbul Dilution gains and losses arising on
dari investasi pada entitas asosiasi diakui investments in associates are recognized in the
dalam laporan laba rugi dan penghasilan consolidated statement of profit or loss and
komprehensif lain konsolidasian. other comprehensive income.
Keuntungan yang belum direalisasi atas Unrealized gains on transactions between the
transaksi antara Grup dengan entitas Group and their associates are eliminated to the
asosiasinya dieliminasi sebesar kepentingan extent of the Group’s interest in the associates.
Grup pada entitas asosiasi. Kerugian yang Unrealized losses, if any, are also eliminated
belum direalisasi, jika ada, juga dieliminasi unless the transaction provides evidence of an
kecuali terjadi penurunan nilai atas aset yang impairment of the asset transferred.
dialihkan.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian The preparation of the consolidated financial
berdasarkan Standar Akuntansi Keuangan di statements in conformity with Indonesian Financial
Indonesia mewajibkan manajemen untuk membuat Accounting Standards requires management to
estimasi dan asumsi yang mempengaruhi jumlah- make estimations and assumptions that affect
jumlah yang dilaporkan dalam laporan keuangan amounts reported therein. Due to the inherent
konsolidasian. Sehubungan dengan adanya uncertainty in making estimates, actual results
ketidakpastian yang melekat dalam membuat reported in future periods might differ from those
estimasi, hasil sebenarnya yang dilaporkan di masa estimates.
mendatang dapat berbeda dengan jumlah estimasi
yang dibuat.
49
Page 373
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi Grup in the process of applying the Group’s accounting
yang memiliki pengaruh paling signifikan atas policies that have the most significant effects on the
jumlah yang diakui dalam laporan keuangan amounts recognized in the consolidated financial
konsolidasian: statements:
Sewa Lease
Grup mempunyai perjanjian-perjanjian sewa dimana The Group has entered into lease agreements
Grup bertindak sebagai lessee untuk beberapa aset where the Group acts as a lessee for a certain fixed
tetap tertentu. Grup mengevaluasi apakah terdapat assets. The Group evaluates whether there are
risiko dan manfaat yang signifikan dari aset sewa significant risks and rewards of assets transferred
yang dialihkan berdasarkan PSAK No. 116, “Sewa”, under PSAK No. 116, "Leases", which requires the
yang mensyaratkan Grup untuk membuat Group to make judgments and estimates of the
pertimbangan dan estimasi dari pengalihan risiko transfer of risks and rewards incidental to
dan manfaat terkait dengan kepemilikan aset. ownership.
Grup mengadakan perjanjian sewa kendaraan dan The Group entered into a lease of certain vehicles
alat berat tertentu. Grup telah menentukan, and heavy equipment. The Group had determined,
berdasarkan evaluasi atas syarat dan ketentuan based on an evaluation of the terms and conditions
dalam perjanjian, bahwa secara substansial seluruh of the agreement, that substantially all the risks and
risiko dan manfaat yang terkait dengan kepemilikan rewards incidental to ownership of these leased
aset yang disewa dialihkan kepada Grup sehingga assets are transferred to the Group, therefore the
perjanjian sewa tersebut diakui sebagai sewa lease agreement are recognized as a finance lease.
pembiayaan. Penjelasan lebih lanjut diungkapkan Further details are disclosed in Note 12.
dalam Catatan 12.
Tagihan dan keberatan atas hasil pemeriksaan Claims for tax refund and tax assessments under
Pajak appeal
Berdasarkan peraturan perpajakan yang berlaku Based on tax regulations currently enacted, the
saat ini, manajemen mempertimbangkan apakah management judged if the amounts recorded under
jumlah yang tercatat dalam akun di atas dapat the above account are recoverable and refundable
dipulihkan dan direstitusi oleh Otoritas Pajak. by the Tax Authorities. Further details are disclosed
Penjelasan lebih rinci diungkapkan dalam in Note 20.
Catatan 20.
Estimasi dan asumsi Estimates and assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada akhir periode other key sources of estimation uncertainty at the
pelaporan yang memiliki risiko signifikan bagi reporting date that have a significant risk of causing
penyesuaian yang material terhadap nilai tercatat a material adjustment to the carrying amounts of
aset dan liabilitas untuk tahun finansial berikutnya, assets and liabilities within the next financial year
diungkapkan di bawah ini. Grup mendasarkan are disclosed below. The Group based its
asumsi dan estimasi pada parameter yang tersedia assumptions and estimates on parameters available
pada saat laporan keuangan konsolidasian disusun. when the consolidated financial statements were
Asumsi dan situasi mengenai perkembangan masa prepared. Existing assumptions and circumstances
depan mungkin berubah akibat perubahan pasar about future developments, may change due to
atau situasi di luar kendali Grup. Perubahan tersebut market changes or circumstances arising beyond
dicerminkan dalam asumsi terkait pada saat the control of the Group. That changes are reflected
terjadinya. in the assumptions as it occur.
50
Page 374
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Pajak penghasilan badan Corporate income tax
Pertimbangan signifikan dilakukan dalam Significant judgement is involved in determining
menentukan provisi atas pajak penghasilan badan. provision for corporate income tax. There are certain
Terdapat transaksi dan perhitungan tertentu yang transactions and computation for which the ultimate
penentuan pajak akhirnya adalah tidak pasti tax determination is uncertain during the ordinary
sepanjang kegiatan usaha normal. Grup mengakui course of business. The Group recognizes liabilities
liabilitas atas pajak penghasilan badan berdasarkan for expected corporate income tax issues based on
estimasi apakah akan terdapat tambahan pajak estimates of whether additional corporate income
penghasilan badan. Penjelasan lebih rinci tax will be due. Further details are disclosed in Note
diungkapkan dalam Catatan 20h. 20h.
Ketidakpastian eksposur pajak Uncertain tax exposure
Dalam keadaan tertentu, Grup mungkin tidak dapat In certain circumstances, the Group may not be able
menentukan jumlah yang tepat atas kewajiban pajak to determine the exact amount of its current or future
sekarang atau akan datang karena investigasi yang tax liabilities due to ongoing investigations by the
masih berlangsung oleh otoritas perpajakan. taxation authority. Uncertainties exist with respect to
Ketidakpastian terjadi karena adanya interpretasi the interpretation of complex tax regulations and the
atas peraturan pajak yang kompleks, saat amount and timing of future taxable income.
pengenaan dan jumlah pendapatan kena pajak
yang akan datang.
Dalam menentukan jumlah yang diakui atas In determining the amount to be recognized in
ketidakpastian kewajiban pajak, Grup menerapkan respect of an uncertain tax liability, the Group
pertimbangan yang sama seperti dalam applies similar considerations as it would use in
menentukan provisi yang diakui sesuai dengan determining the amount of a provision to be
PSAK No. 237, “Provisi, Liabilitas Kontinjensi dan recognized in accordance with PSAK No. 237,
Aset Kontinjensi” dan ISAK No. 123, “Ketidakpastian “Provisions, Contingent Liabilities and Contingent
dalam Perlakuan Pajak Penghasilan”. Grup Assets” and ISAK No. 123, “Uncertainty over
membuat analisa atas semua posisi pajak yang Income Tax Treatments”. The Group makes an
berhubungan dengan pajak pendapatan untuk analysis of all tax positions related to income taxes
menentukan diakui atau tidaknya kewajiban pajak to determine whether a tax liability on unrecognized
atau manfaat pajak yang belum diakui. tax benefit should be recognized.
51
Page 375
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Penyisihan atas penurunan nilai piutang plasma Allowance for impairment of plasma receivables
Seperti diungkapkan dalam Catatan 2m, piutang As discussed in Note 2m, plasma receivables
plasma merupakan biaya-biaya yang dikeluarkan represents disbursements made for the costs to
untuk pengembangan perkebunan plasma. develop plasma plantations.
Grup menetapkan estimasi penyisihan penurunan The Group estimates allowance for impairment of
nilai piutang plasma dengan menggunakan plasma receivables using general approach of ECL
pendekatan umum KKE karena piutang ini as these receivables contain significant financing
mengandung komponen pembiayaan yang component.
signifikan.
Jika belum ada peningkatan risiko kredit yang When there has not been significant increase in
signifikan sejak awal kontrak, penyisihan didasarkan credit risk since origination, the allowance is based
pada KKE 12 bulan. Grup menetapkan piutang dari on the 12-months’ ECL. The Group primarily
masing-masing proyek plasma mengalami determined a receivable from individual plasma
peningkatan risiko kredit yang signifikan ketika biaya project has significant increase in credit risk when
pengembangan aktual per hektar melebihi biaya the actual development cost per hectare is
pengembangan per hektar yang disepakati dalam exceeding the agreed development cost per hectare
perjanjian kredit antara koperasi dan kreditur. Pada as stated in the credit agreement between the
titik ini, Grup menetapkan estimasi kerugian cooperatives and the creditor. At this point, the
penurunan nilai menggunakan KKE sepanjang Group estimates the impairment loss using lifetime
umurnya. ECLs.
Grup menghitung KKE sepanjang umurnya The Group calculates lifetime ECL based on the
berdasarkan perkiraan kekurangan kas. expected cash shortfalls. A cash shortfall is the
Kekurangan kas adalah selisih antara arus kas yang difference between the cash flows that are due to
menjadi hak Grup sesuai kontrak dan arus kas yang the Group in accordance with the contract and the
diharapkan akan diterima Grup, yang diestimasi cash flows that the Group expects to receive, which
berdasarkan pendapatan dari perkebunan plasma is estimated based on the revenues from the plasma
dikurangi biaya penjualan. pembayaran pokok dan plantations deducted with the costs of sales,
bunga ke bank. Input utama yang digunakan untuk principal and interest payments to the bank. The key
estimasi ini adalah volume produksi TBS, biaya inputs applied for this estimation are the production
produksi kebun plasma, dan harga jual TBS. yield of the FFB, production costs of the plasma
Penyisihan ini dievaluasi ulang dan disesuaikan plantations, and selling price of FFB. These
dengan tambahan informasi yang diterima pada provisions are re-evaluated and adjusted as
setiap tanggal pelaporan. additional information is received at each reporting
date.
52
Page 376
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Aset pajak tangguhan Deferred tax asstes
Aset pajak tangguhan diakui atas seluruh perbedaan Deferred tax assets are recognised for all deductible
temporer yang dapat dikurangkan, sepanjang besar temporary differences, to the extent that it is
kemungkinannya bahwa penghasilan kena pajak probable that taxable profit will be available against
akan tersedia sehingga perbedaan temporer which the deductible temporary differences.
tersebut dapat digunakan. Estimasi signifikan oleh Significant management estimates are required to
manajemen disyaratkan dalam menentukan total determine the amount of deferred tax assets that
aset pajak tangguhan yang dapat diakui, can be recognised, based upon the likely timing and
berdasarkan saat penggunaan dan tingkat the level of future taxable profits together with future
penghasilan kena pajak serta strategi perencanaan tax planning strategies. Further details are disclosed
pajak masa depan. Penjelasan lebih rinci in Note 20.
diungkapkan dalam Catatan 20.
4. KOMBINASI BISNIS ENTITAS SEPENGENDALI 4. BUSINESS COMBINATION OF ENTITIES UNDER
COMMON CONTROL
Pada tanggal 26 Juni 2025, PT Sawit Mandiri Lestari On June 26, 2025, PT Sawit Mandiri Lestari (SML),
(SML), mengakuisisi kebun dan pabrik kelapa sawit acquired plantation area and palm oil mill from
PT Citra Borneo Indah (CBI). Berdasarkan hasil PT Citra Borneo Indah (CBI), a shareholder. Based
penilai independen KJPP Bambang, Ernasapta dan on the result of the independent appraisal by KJPP
rekan tanggal 25 Juni 2025. Transaksi Bambang, Ernasapta, and Partner dated June 25,
pengambilalihan tersebut dilakukan dengan harga 2025, That acquisition transaction is carried with
pengalihan sebesar Rp216.516.523 dan nilai buku acquisition price amounted to Rp216,516,523 and
aset yang dialihkan sebesar Rp119.454.581. book value of the assets transferred amounted to
Rp119,454,581.
Pada tanggal 30 Juni 2025, CBI mengakuisisi 99,9% On June 30, 2025, CBI acquired the 99.9% shares
kepemilikan saham atas SML dari pihak ketiga. ownership in SML from a third party. After the
Setelah akuisisi tersebut, SML merupakan entitas acquisition, SML is an under common control entity
sepengendali dengan Perusahaan. with the Company.
Pada tanggal 24 November 2025, Perusahaan On November 24, 2025, the Company acquired
mengakuisisi 63,4% kepemilikan saham PT Sawit 63.4% shares ownership in PT Sawit Mandiri Lestari
Mandiri Lestari (SML) dari PT Citra Borneo Indah (SML) from PT Citra Borneo Indah (CBI), a
(CBI) sebagaimana dinyatakan dalam Akta Notaris shareholder, as stated in the Notarial Deed No. 253
Jimmy Tanal, S.H., M.Kn, No. 253 tanggal of Jimmy Tanal, S.H., M.Kn, dated November 24,
24 November 2025 dengan total imbalan yang 2025 with consideration paid of Rp1,600,000,000.
dialihkan sebesar Rp1.600.000.000.
Transaksi akuisisi tersebut diklasifikasikan sebagai That acquisition transaction is classified as a
transaksi bisnis dengan entitas sepengendali business combination of entities under common
sehingga transaksi tersebut dicatat dengan control so that the transaction is recorded using the
menggunakan metode ”pooling interest” sesuai "pooling interest" method in accordance with
dengan PSAK 338 “Kombinasi Bisnis Entitas Statements of PSAK 338, "Business Combinations
Sepengendali”. Selisih harga pengalihan dengan Entities Under Common Control". The Difference
nilai buku atas transaksi pengalihan bisnis kebun between transfer price and book value arising from
dan pabrik kelapa sawit CBI dan akuisisi SML the transfer of CBI’s plantation area and palm oil mill
secara total sebesar Rp1.084.624.950 dicatat and acquisition of SML totalling of Rp1,084,624,950
sebagai bagian dari "Tambahan Modal Disetor" was recorded as part of "Additional Paid-in Capital"
yang disajikan pada bagian ekuitas dari laporan under the equity section of the consolidated
posisi keuangan konsolidasian (Catatan 26). statement of financial position (Note 26).
53
Page 377
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
4. KOMBINASI BISNIS ENTITAS SEPENGENDALI 4. BUSINESS COMBINATION OF ENTITIES UNDER
(lanjutan) COMMON CONTROL (continued)
Grup mencatat transaksi akuisisi saham SML The Group recorded the above mentioned SML’s
tersebut di atas sesuai dengan PSAK 338 “Kombinasi shares acquisition in accordance with PSAK 338
Bisnis Entitas Sepengendali”. Grup menyajikan “Business Combinations of Entities Under Common
kembali: (i) laporan posisi keuangan konsolidasian Control.” The Group restated their: (i) consolidated
tanggal 31 Desember 2024 dan 1 Januari 2024/31 financial position as of December 31, 2024, and
Desember 2023, (ii) laporan laba rugi dan January 1, 2024/December 31, 2023, (ii)
pendapatan komprehensif lain konsolidasian untuk consolidated statement of profit or loss and other
tahun yang berakhir pada 31 Desember 2024, (iii) comprehensive income for the year ended
laporan perubahan modal konsolidasian untuk tahun December 31, 2024, (iii) consolidated statement of
yang berakhir pada tanggal 31 Desember 2024, dan change in equity for the year ended December 31,
(iv) laporan arus kas konsolidasian untuk tahun yang 2024, and (iv) consolidated statement of cash flows
berakhir pada tanggal 31 Desember 2024, untuk for the years ended December 31, 2024, to reflect
mencerminkan dampak akuisisi kebun dan pabrik the impact of the acquisition of CBI’s oil palm
kelapa sawit milik CBI yang sebelumnya telah plantation and mill, which had previously been
diakuisisi oleh SML. Grup dan CBI merupakan entitas acquired by SML. The Group and CBI are entities
sepengendalian sejak periode sebelum periode under common control since period prior to the
paling awal yang disajikan dalam laporan keuangan earliest period presented in the consolidated
konsolidasian. financial statements.
Grup menyajikan hasil operasi dan arus kas dari The Group presented the result of operation and
bisnis SML, selain dari yang berasal dari kebun dan cash flows from SML business, other than those
pabrik kelapa sawit yang sebelumnya dimiliiki oleh originated from oil palm plantation and mill owned
CBI, sejak tanggal 30 Juni 2025, yaitu tanggal dimana by CBI, since June 30, 2025, which is the date
SML menjadi sepengendalian dengan Grup melalui where SML became an entity under common control
akuisisi oleh CBI. with the Grup through acquistion by CBI.
Laporan Posisi Keuangan Konsolidasian Consolidated Statement of Financial Position
31 Desember 2024/ 1 Januari 2024/ 31 Desember 2023/
December 31, 2024 January 1, 2024/December 31, 2023
Disajikan Disajikan
sebelumnya/ Disajikan sebelumnya/ Disajikan
As previously kembali/ As previously kembali/
Presented As restated Presented As restated
Aset Assets
ASET LANCAR CURRENT ASSETS
Piutang Usaha Trade receivables
Pihak berelasi 480.986.254 430.726.402 617.509.691 551.151.620 Related parties
Piutang lain-lain Other receivables
Pihak berelasi 573.849.731 572.525.837 283.923.652 323.657.538 Related parties
Pihak ketiga 17.532.166 17.532.166 15.806.332 16.306.374 Third parties
Persediaan 777.237.166 793.538.217 791.630.056 799.296.135 Inventories
Aset biologis 477.262.681 478.921.005 268.510.895 269.654.549 Biological assets
Biaya dibayar dimuka 4.229.299 4.266.146 2.444.276 2.444.276 Prepayments
Uang muka Advances
Pihak ketiga 682.781.925 682.915.273 167.821.390 167.870.266 Third parties
Pihak berelasi 28.303.530 28.303.530 68.871.190 68.871.390 Related parties
Pajak dibayar dimuka 287.245.098 301.051.005 166.878.084 173.391.823 Prepaid taxes
TOTAL ASET LANCAR 5.232.141.378 5.212.497.254 5.028.227.209 5.017.475.614 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap dan tanaman produktif 4.790.870.955 4.909.842.297 4.814.421.304 4.949.943.542 Fixed assets and bearer plants
Piutang plasma Plasma receivables
Setelah dikurangi dengan after net off with
penyisihan penurunan nilai 447.278.064 450.283.638 588.537.684 593.231.800 allowance for impairment
Aset tidak lancar lainnya 151.703.229 155.646.325 139.357.051 143.443.099 Other non-current assets
TOTAL ASET TIDAK LANCAR 6.532.700.959 6.658.620.971 6.782.217.424 6.926.519.826 TOTAL NON-CURRENT ASSETS
TOTAL ASET 11.764.842.337 11.871.118.225 11.810.444.633 11.943.995.440 TOTAL ASSETS
54
Page 378
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
4. KOMBINASI BISNIS ENTITAS SEPENGENDALI 4. BUSINESS COMBINATION OF ENTITIES UNDER
(lanjutan) COMMON CONTROL (continued)
Laporan Posisi Keuangan Konsolidasian Consolidated Statement of Financial Position
(lanjutan) (continued)
31 Desember 2024/ 1 Januari 2024/ 31 Desember 2023
December 31, 2024 January 1, 2024/December 31, 2023
Disajikan Disajikan
sebelumnya/ Disajikan sebelumnya/ Disajikan
As previously kembali/ As previously kembali/
Presented As restated Presented As restated
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Trade payables
Pihak ketiga 264.074.065 303.690.105 279.793.615 279.793.618 Third parties
Pihak berelasi 113.907.528 85.744.054 84.486.873 61.185.960 Related parties
Utang pajak 125.870.043 126.103.682 23.595.722 23.945.223 Taxes payable
Beban akrual 166.221.853 167.054.235 65.502.846 66.327.664 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 393.020.643 398.306.812 702.837.196 740.276.157 Third parties
Pihak berelasi 44.501.687 41.910.784 37.544.615 36.733.613 Related parties
Utang bank jangka panjang Current maturities of
jatuh tempo dalam satu tahun 989.173.991 1.009.228.617 897.754.076 913.814.430 long-term bank loan
TOTAL LIABILITAS
JANGKA PENDEK 4.715.966.656 4.751.235.135 4.754.859.437 4.785.421.159 TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang bank jangka panjang -
setelah dikurangi bagian jatuh Long-term bank loan
tempo dalam satu tahun 3.801.160.349 3.876.810.788 4.766.529.162 4.861.241.038 - net of current maturities
Liabilitas imbalan kerja Long-term employee
jangka panjang 200.035.544 201.981.595 196.352.920 198.297.706 benefits liabilities
TOTAL LIABILITAS TOTAL NON-CURRENT
JANGKA PANJANG 4.157.518.339 4.235.114.829 5.065.623.136 5.162.279.798 LIABILITIES
JUMLAH LIABILITAS 8.873.484.995 8.986.349.964 9.820.482.573 9.947.700.957 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas merging entities - (6.589.083) - 6.332.423 Merging entities equity
Ekuitas yang dapat Equity attributable to
diatribusikan kepada owners of
pemilik entitas induk 2.628.478.572 2.621.889.491 1.750.607.310 1.756.939.733 the parent entity
JUMLAH EKUITAS 2.891.347.342 2.884.768.261 1.989.962.060 1.996.294.483 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 11.764.842.337 11.871.118.225 11.810.444.633 11.943.995.440 AND EQUITY
55
Page 379
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
4. KOMBINASI BISNIS ENTITAS SEPENGENDALI 4. BUSINESS COMBINATION OF ENTITIES UNDER
(lanjutan) COMMON CONTROL (continued)
Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss and
Komprehensif Lain Konsolidasian Other Comprehensive Income
Untuk tahun yang berakhir
pada Tanggal 31 Desember 2024/
For the year ended December 31, 2024
Disajikan
sebelumnya/ Disajikan
As previously kembali/
Presented As restated
PENDAPATAN DARI KONTRAK REVENUE FROM
DENGAN PELANGGAN 10.521.650.695 10.366.799.435 CONTRACTS WITH CUSTOMERS
BEBAN POKOK PENJUALAN (7.242.040.109) (7.088.221.765) COST OF SALES
LABA BRUTO 3.279.610.586 3.278.577.670 GROSS PROFIT
Beban penjualan (898.914.514) (904.991.243) Selling expenses
Keuntungan atas Gain from changes in
nilai wajar aset biologis 208.751.786 209.266.456 fair value of biological assets
LABA USAHA 1.770.144.492 1.766.235.958 OPERATING PROFIT
Biaya keuangan (611.180.311) (620.193.284) Finance costs
LABA SEBELUM PAJAK PROFIT BEFORE CORPORATE
PENGHASILAN BADAN 1.226.103.304 1.213.181.797 INCOME TAX
LABA TAHUN BERJALAN 844.691.385 831.769.880 PROFIT FOR THE YEAR
Efek penyesuaian proforma - 12.921.506 Effect of proforma adjustment
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 903.554.241 844.691.386 INCOME FOR THE YEAR
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN SETELAH INCOME FOR THE YEAR AFTER
PENYESUAIAN PROFORMA 903.554.241 908.780.222 PROFORMA ADJUSTMENT
56
Page 380
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
4. KOMBINASI BISNIS ENTITAS SEPENGENDALI 4. BUSINESS COMBINATION OF ENTITIES UNDER
(lanjutan) COMMON CONTROL (continued)
Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss and
Komprehensif Lain Konsolidasian (lanjutan) Other Comprehensive Income (continued)
Untuk tahun yang berakhir
pada Tanggal 31 Desember 2024/
For the year ended December 31, 2024
Disajikan
sebelumnya/ Disajikan
As previously kembali/
Presented As restated
Laba komprehensif tahun berjalan Total comprehensive income
yang diatribusikan kepada: attributable to:
Pemilik entitas induk 872.645.284 877.871.265 Owners of the parent entity
903.554.241 908.780.222
Laporan Arus Kas Konsolidasian Consolidated Statement of Cash Flows
Untuk tahun yang berakhir
pada Tanggal 31 Desember 2024/
For the year ended December 31, 2024
Disajikan
sebelumnya/ Disajikan
As previously kembali/
Presented As restated
Arus Kas dari Aktivitas Cash Flows from
Operasi Operating Activities
Penerimaan kas dari pelanggan 10.854.423.786 10.240.606.908 Cash receipts from customers
Pembayaran kas kepada pemasok (8.926.339.262) (8.119.941.374) Cash paid to suppliers
Kas yang diperoleh dari Cash provided by
aktivitas operasi 1.008.265.145 1.200.846.155 operating activities
Penghasilan bunga yang diterima 60.401.464 108.610.664 Interest income received
Biaya keuangan yang dibayar (567.849.062) (663.998.383) Finance costs paid
Pembayaran pajak penghasilan badan (339.579.236) (352.055.265) Payments of corporate income tax
Kas Neto yang Diperoleh Net Cash Provided by
dari Aktivitas Operasi 606.587.586 993.449.223 Operating Activities
Arus Kas dari Aktivitas Cash Flows from
Investasi Investing Activities
Perolehan aset tetap (230.003.434) (230.081.332) Acquisitions of fixed assets
Penambahan uang muka Additional advance for purchase
pembelian aset tetap (134.950.607) (253.123.366) of fixed assets
Kas Neto yang Digunakan Net Cash used in
untuk Aktivitas Investasi 464.724.513 90.788.528 Investing Activities
Kas Neto yang Digunakan Net Cash Used in
untuk Aktivitas Pendanaan (1.237.830.020) (1.237.830.020) Financing Activities
57
Page 381
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
4. KOMBINASI BISNIS ENTITAS SEPENGENDALI 4. BUSINESS COMBINATION OF ENTITIES UNDER
(lanjutan) COMMON CONTROL (continued)
Laporan Arus Kas Konsolidasian (lanjutan) Consolidated Statement of Cash Flows
(continued)
Untuk tahun yang berakhir
pada Tanggal 31 Desember 2024/
For the year ended December 31, 2024
Disajikan
sebelumnya/ Disajikan
As previously kembali/
Presented As restated
PENURUNAN NETO NET DECREASE IN CASH AND
KAS DAN SETARA KAS (166.517.919) (153.592.269) CASH EQUIVALENTS
PENYESUAIAN ARUS KAS ADJUSTMENT OF MERGING
MERGING BISNIS - (12.921.506) BUSINESS CASH FLOWS
DAMPAK NETO PERUBAHAN NET EFFECT OF CHANGES IN
NILAI TUKAR ATAS KAS DAN EXCHANGES RATES ON CASH
SETARA KAS 109.509.538 109.509.538 AND CASH EQUIVALENSTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 1.237.290.419 1.237.290.419 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 1.180.282.037 1.180.286.182 AT END OF YEAR
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Kas 656.329 621.846 503.011 Cash on hand
Bank Cash in banks
Pihak ketiga Third parties
Dalam Rupiah In Rupiah
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. 159.857.880 93.682.679 156.173.173 (Persero) Tbk.
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 115.775.014 3.487.853 21.674.867 (Persero) Tbk.
PT Bank KB Indonesia Tbk. 57.162.852 - - PT Bank KB Indonesia Tbk.
PT Bank Syariah Indonesia Tbk. 40.821.096 1.241.007 427.510 PT Bank Syariah Indonesia Tbk.
Standard Chartered Bank 2.660.830 626.737 3.670.291 Standard Chartered Bank
PT Bank Jtrust Indonesia Tbk. 1.179.397 27.863 28.323 PT Bank Jtrust Indonesia Tbk.
PT Bank Mandiri (Persero) Tbk. 919.652 693.139 2.940.164 PT Bank Mandiri (Persero) Tbk.
PT Bank Central Asia Tbk. 624.514 624.904 625.294 PT Bank Central Asia Tbk.
PT Bank Maybank Indonesia Tbk. 115.092 116.808 118.950 PT Bank Maybank Indonesia Tbk.
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Kalimantan Tengah 40.216 22.379 24.510 Kalimantan Tengah
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia Tbk. 700 820 940 Indonesia Tbk.
379.157.243 100.524.189 185.684.022
58
Page 382
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
5. KAS DAN SETARA KAS (lanjutan) 5. CASH AND CASH EQUIVALENTS (contined)
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Dalam Dolar AS In US Dollar
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. 121.374.828 138.789.203 2.587.631 (Persero) Tbk.
Standard Chartered Bank 3.553.004 3.883.551 1.597.356 Standard Chartered Bank
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. 2.263.946 2.141.191 5.648.578 (Persero) Tbk.
PT Bank Mandiri (Persero) Tbk. 303.618 963.548 1.100.663 PT Bank Mandiri (Persero) Tbk.
BNP Paribas Singapore 248.095 971.055 27.903.697 BNP Paribas Singapore
PT Bank Maybank Indonesia Tbk. 27.439 28.364 3.306.727 PT Bank Maybank Indoneisa Tbk.
PT Bank Woori Saudara PT Bank Woori Saudara
Indonesia Tbk. 16.467 15.976 15.356 Indonesia Tbk.
PT Bank Jtrust Indonesia Tbk. 2.877 2.736 2.778 PT Bank Jtrust Indonesia Tbk.
127.790.274 146.795.624 42.162.786
506.947.517 247.319.813 227.846.808
Pihak berelasi (Catatan 33c) Related party (Note 33c)
Dalam Rupiah In Rupiah
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera 24.451.819 13.703.680 13.962.541 Lingga Sejahtera
531.399.336 261.023.493 241.809.349
Deposito berjangka Time deposits
Pihak ketiga Third parties
Dalam Rupiah In Rupiah
PT Bank Syariah Indonesia PT Bank Syariah Indonesia
Tbk. 140.375.000 10.000.000 - Tbk.
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. 101.629.216 52.140.843 147.978.059 (Persero) Tbk.
PT. Bank Jtrust Indonesia Tbk 100.000.000 - - PT. Bank Jtrust Indonesia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. - 64.500.000 59.000.000 (Persero) Tbk.
342.004.216 126.640.843 206.978.059
Dalam Dolar AS In US Dollar
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. - 4.000.000 - (Persero) Tbk.
4.000.000 -
Pihak berelasi (Catatan 33c) Related party (Note 33c)
Dalam Rupiah In Rupiah
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera - 788.000.000 788.000.000 Lingga Sejahtera
- 788.000.000 788.000.000
TOTAL 874.059.881 1.180.286.182 1.237.290.419 TOTAL
Rincian kas dan setara kas dalam mata uang asing Details of cash equivalents in foreign currency are
adalah sebagai berikut: as follows:
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Dolar Amerika Serikat AS$7.614.723 AS$9.330.258 AS$2.735.002 US Dollar
59
Page 383
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
5. KAS DAN SETARA KAS (lanjutan) 5. CASH AND CASH EQUIVALENTS (contined)
Rekening di bank memiliki tingkat bunga Accounts in banks earn interest at floating rates
mengambang sesuai dengan tingkat penawaran based on the offered rate from each bank.
pada masing-masing bank.
Suku bunga tahunan deposito berkisar antara: The time deposits bear annual interest rates ranging
as follows:
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Rupiah 2,96% - 8,63% 1,80% - 6,15% 0,95% - 6,50% Rupiah
Dolar Amerika Serikat - 3,10% - 3,75% 3,10% - 3,70% US Dollar
Pada tanggal 31 Desember 2025, 2024, dan 2023, As of December 31, 2025, 2024, and 2023, there
tidak terdapat saldo kas dan setara kas yang were no balance of cash and cash equivalents which
digunakan sebagai jaminan atau dibatasi were pledged as collateral and restricted in use.
penggunaannya.
6. PIUTANG USAHA - PIHAK KETIGA 6. TRADE RECEIVABLES - THIRD PARTIES
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Piutang usaha - dalam Rupiah Trade receivables - in Rupiah
Koperasi Media Sejahtera Bersama 55.890.104 7.862.799 14.427.161 Koperasi Media Sejahtera Bersama
PT Kurnia Tunggal Nugraha 14.613.984 - - PT Kurnia Tunggal Nugraha
PT Ecogreen Oleochemicals 7.993.770 5.143.450 3.787.532 PT Ecogreen Oleochemicals
PT Sino Zone Industry Indonesia 7.288.670 7.831.076 6.225.695 PT Sino Zone Industry Indonesia
PT Dua Kuda Indonesia 2.814.640 - 13.287.102 PT Dua Kuda Indonesia
PT Synergy Oil Nusantara - 5.683.020 - PT Synergy Oil Nusantara
Lain-lain (jumlah masing-masing Others (individually
kurang dari Rp5.000.000) 503.691 2.791.387 5.306.762 each below Rp5,000,000)
Piutang usaha - dalam Dolar AS Trade receivables - in US Dollars
Eco Comodity (Singapore) Pte. Ltd 24.811.063 - - Eco Comodity (Singapore) Pte. Ltd
113.915.922 29.311.732 43.034.252
Penyisihan atas penurunan Allowance for impairment
nilai piutang usaha (503.691) (1.838.828) - of trade receivables
Total 113.412.231 27.472.904 43.034.252 Total
60
Page 384
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. PIUTANG USAHA - PIHAK KETIGA (lanjutan) 6. TRADE RECEIVABLES - THIRD PARTIES
(continued)
Mutasi atas penyisihan penurunan nilai piutang Movements in the allowance for impairment of trade
usaha - pihak ketiga adalah sebagai berikut: receivables - third parties are as follows:
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Saldo awal 1.838.828 - - Beginning Balance
Tambahan penyisihan
selama tahun berjalan Addition of allowance
(Catatan 30) - 1.838.828 - during the year (Note 30)
Pemulihan penyisihan
atas penurunan nilai Recovery of allowance for
piutang usaha impairment of accounts receivable
(Catatan 30) (1.335.137) - - (Note 30)
Saldo Akhir 503.691 1.838.828 - Ending Balance
Analisis umur piutang usaha - pihak ketiga adalah The aging analysis of trade receivables - third
sebagai berikut: parties are as follows:
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Belum jatuh tempo Current
(kurang dari 30 hari) 113.412.231 21.804.532 675.187 (less than 30 days)
Sudah jatuh tempo Overdue
(lebih dari 30 hari) 503.691 7.507.200 42.359.065 (more than 30 days)
Total 113.915.922 29.311.732 43.034.252 Total
Piutang usaha - pihak ketiga merupakan piutang Trade receivables - third parties represent
atas penjualan minyak kelapa sawit dan turunannya, receivables from sales of crude palm oil and its
minyak inti sawit, inti sawit, dan tandan buah segar. derivatives, crude palm kernel oil, palm kernel, and
fresh fruit bunches.
Berdasarkan penilaian atas kerugian kredit Based on the assessment of expected credit losses
ekspektasian atas saldo akun piutang usaha pihak on trade receivables third parties at the end of the
ketiga pada akhir tahun, terdapat penyisihan year, there is an allowance for impairment of
penurunan nilai piutang usaha. Manajemen percaya accounts receivable. Management believes that an
bahwa penyisihan untuk penurunan nilai piutang allowance for impairment of accounts receivable
usaha pihak ketiga sudah memadai untuk menutupi third parties is adequate to cover any losses from
kerugian dari piutang yang tidak dapat ditagih. uncollectible of receivables.
Pada tanggal 31 Desember 2025, 2024, dan 2023, As of December 31, 2025, 2024, and 2023, the
Perusahaan dan entitas anak tertentu menjaminkan Company and certain subsidiaries pledged trade
piutang usaha sehubungan dengan fasilitas receivables in relation with the syndicated loan
pinjaman sindikasi (Catatan 22). facility (Note 22).
61
Page 385
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. PIUTANG LAIN-LAIN - PIHAK KETIGA 7. OTHER RECEIVABLES - THIRD PARTIES
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Piutang lain-lain - dalam Rupiah Other receivables - in Rupiah
PT Metro Jaya Lestari 128.684.054 - - PT Metro Jaya Lestari
PT Karyatama Unggul Sejahtera 104.171.493 - - PT Karyatama Unggul Sejahtera
PT Multi Usaha Abadi 7.984.385 1.212.729 535.745 PT Multi Usaha Abadi
PT Sawit Mandiri Lestari - 9.163.986 8.038.876 PT Sawit Mandiri Lestari
Lain-lain (jumlah masing-masing Others (individually
kurang dari Rp5.000.000) 40.347.040 7.155.451 7.731.753 each below Rp5,000,000)
Total 281.186.972 17.532.166 16.306.374
Dikurangi: Less:
Cadangan kerugian penurunan nilai Allowance for
(Catatan 30) (31.631.650) - - impairment losses (Note 30)
Neto 249.555.322 17.532.166 16.306.374 Net
Piutang lain-lain - pihak ketiga pada umumnya Other receivables - third parties generally
merupakan penjualan material kebun. represents sales of material in estate.
Lihat Catatan 35 mengenai risiko kredit piutang See Note 35 on credit risk of trade receivables to
usaha untuk memahami bagaimana Grup understand how the Group manages and measures
mengelola dan mengukur kualitas kredit piutang credit quality of trade receivables.
usaha.
Berdasarkan penilaian atas kerugian kredit Based on the assessment of expected credit losses
ekspektasian atas saldo akun piutang lain-lain pihak on others receivables third parties at the end of the
ketiga pada akhir tahun, terdapat penyisihan year, there is an allowance for impairment of other
penurunan nilai piutang lain-lain. Manajemen receivables. Management believes that an
percaya bahwa penyisihan untuk penurunan nilai allowance for impairment of other receivables third
piutang lain-lain pihak ketiga sudah memadai untuk parties is adequate to cover any losses from
menutupi kerugian dari piutang yang tidak dapat uncollectible of receivables.
ditagih.
8. PERSEDIAAN 8. INVENTORIES
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Persediaan komoditas: Commodity inventories:
Minyak kelapa sawit 280.269.003 80.474.933 84.970.982 Crude palm oil
RBD palm olein 105.948.639 165.547.129 168.812.867 RBD palm olein
Minyak inti sawit 68.950.106 32.040.774 20.197.761 Crude palm kernel oil
RBD palm stearin 59.203.606 244.734.277 211.351.604 RBD palm stearin
Palm fatty acid distillate 50.168.288 6.770.563 21.005.960 Palm fatty acid distillate
Inti sawit 43.190.506 71.797.486 20.285.445 Palm kernel
Refined bleached deodorized palm oil 11.633.786 14.601.214 18.086.345 Refined bleached deodorized palm oil
Palm kernel expeller 4.354.479 2.537.060 2.751.022 Palm kernel expeller
Pillow pack 4.235.000 292.850 189.686 Pillow pack
Tandan buah segar 1.530.387 1.705.197 - Fresh fruit bunch
629.483.800 620.501.483 547.651.672
62
Page 386
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
8. PERSEDIAAN (lanjutan) 8. INVENTORIES (continued)
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Persediaan non-komoditas: Non-commodity inventories:
Bibit 938.747 622.076 3.353.851 Nursery
Bahan, suku cadang, dan Materials, spare parts, and
perlengkapan perawatan 218.848.555 173.556.454 228.758.802 maintenance supplies
849.271.102 794.680.013 779.764.325
Persediaan dalam perjalanan 84.203.234 2.020.489 88.102.903 Materials in transit
933.474.336 796.700.502 867.867.228
Penyisihan atas Allowance for
penurunan nilai persediaan (7.310.527) (3.162.285) (68.571.093) declining in value of inventories
Total 926.163.809 793.538.217 799.296.135 Total
Mutasi atas penyisihan penurunan nilai persediaan Movements in the allowance for declining in value
adalah sebagai berikut: of inventories are as follows:
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Saldo awal 3.162.285 68.571.093 6.184.783 Beginning Balance
Tambahan penyisihan atas Additions of allowance for
penurunan nilai persediaan declining in value of inventories
(Catatan 30) 7.310.527 3.162.285 68.571.093 (Note 30)
Pemulihan penyisihan atas Reversal of allowance for
penurunan nilai persediaan declining in value of inventories
(Catatan 30) (3.162.285) (68.571.093) (6.184.783) (Note 30)
Saldo akhir 7.310.527 3.162.285 68.571.093 Ending balance
Pada tanggal 31 Desember 2025 dan 2024, seluruh As of December 31, 2025 and 2024, all inventories
persediaan telah diasuransikan terhadap risiko are insured against losses from fire and other risk
kerugian kebakaran dan resiko kerugian lainnya (all (all risk) with PT Asuransi Central Asia, third party,
risk) pada PT Asuransi Central Asia, pihak ketiga, for a total insurance coverage of Rp898,719,516
dengan total pertanggungan sebesar (December 31, 2024: Rp1,057,660,725;
Rp898.719.516 (31 Desember 2024: December 31, 2023: Rp1,065,000,000). The
Rp1.057.660.725; 31 Desember 2023: management believes that the insurance is
Rp1.065.000.000). Manajemen berpendapat bahwa adequate to cover possible losses on the assets
nilai pertanggungan tersebut cukup untuk menutup insured.
kemungkinan kerugian atas persediaan yang
dipertanggungkan.
Pada tanggal 31 Desember 2025, 2024, dan 2023, As of December 31, 2025, 2024, and 2023, the
Perusahaan dan entitas anak tertentu menjaminkan Company and certain subsidiaries pledged
persediaan sehubungan dengan fasilitas pinjaman inventories in relation with the syndicated loan
sindikasi (Catatan 22). facility (Note 22).
Persediaan yang diakui sebagai beban pokok Inventories recognized as cost of goods sold for
penjualan pada 31 Desember 2025 sebesar December 31, 2025 are amounted
Rp9.638.245.516 (31 Desember 2024: Rp9,638,245,516 (December 31, 2024:
Rp7.088.221.765 (Catatan 29). Rp7,088,221,765) (Note 29).
63
Page 387
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. ASET BIOLOGIS 9. BIOLOGICAL ASSETS
Aset biologis terdiri dari produk agrikultur yang Biological assets comprise of growing agriculturall
tumbuh pada tanaman produktif yang disajikan produce of the bearer plants which is presented in
dalam akun “Aset Lancar - Aset Biologis” dalam “Current Assets - Biological Assets” in the
laporan posisi keuangan konsolidasian. consolidated statement of financial position.
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Saldo awal 478.921.005 269.654.549 225.799.135 Beginning balance
Akuisisi entitas anak 46.054.315 - - acquisition of subsidiary
Keuntungan/(kerugian) atas Gains/(losses) arising from
perubahan nilai wajar changes in fair value of
aset biologis (111.115.932) 209.266.456 43.855.414 biological assets
Saldo akhir 413.859.388 478.921.005 269.654.549 Ending balance
Nilai Wajar Aset Biologis Fair Values of Biological Assets
Aset biologis terdiri dari produk agrikultur yang Biological assets comprise of growing agricultural
tumbuh pada tanaman produktif yang disajikan produce of the bearer plants which is presented in
dalam akun “Aset Lancar - Aset Biologis” dalam “Current Assets - Biological Assets” in the
laporan posisi keuangan konsolidasian. consolidated statement of financial position.
Produk Agrikultur Kelapa Sawit Oil Palm Agricultural Produce
Nilai wajar dari hasil perkebunan kelapa sawit The fair values of the produce of oil palm plantations
ditentukan pada Level 2 berdasarkan harga pasar are determined at Level 2 based on the market price
dari produk sebagaimana diterapkan pada perkiraan of the product as applied to the estimated volume of
volume produk. the product.
Input utama untuk penilaian aset biologis Key inputs to valuation of biological assets
Estimasi kuantitas fisik panen produk agrikultur Estimated physical quantities of harvest of
tandan buah segar kelapa sawit sejumlah 125.440 agricultural produce oil palm’s fresh fruit bunches
ton (31 Desember 2024: 150.173 ton dan amounted to 125,440 tons (December 31, 2024:
31 Desember 2023: 134.792 ton). 150,173 tons and December 31, 2023: 134,792
tons).
Harga pasar terkait atas produk agrikultur tandan The market price for fresh fruit bunches of palm oil
buah segar kelapa sawit sejumlah Rp3.345/kg agriculture products is Rp3,345/kg (December 31,
(31 Desember 2024: Rp3.520/kg dan 31 Desember 2024: Rp3,520/kg and December 31, 2023:
2023: Rp2.796/kg). Rp2,796/kg).
64
Page 388
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. BIAYA DIBAYAR DIMUKA 10. PREPAYMENTS
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Asuransi 3.857.797 3.441.950 2.444.276 Insurance
Pemeliharaan 859.435 819.711 - Maintenance
Lain-lain 142.921 4.485 - Others
Total 4.860.153 4.266.146 2.444.276 Total
11. UANG MUKA 11. ADVANCES
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Pihak berelasi (Catatan 33a) 197.103.496 28.303.530 68.871.390 Related parties (Note 33a)
Pihak ketiga Third parties
PT Kridatama Lancar 19.243.500 19.169.961 - PT Kridatama Lancar
PT Teguh Sempurna 19.243.500 19.169.961 - PT Teguh Sempurna
Nee Soon Teknik Sdn. Bhd. 10.508.309 - - Nee Soon Teknik Sdn. Bhd.
PT Ana Cemerlang Jaya 8.997.771 9.794.711 - PT Ana Cemerlang Jaya
PT Ichiko Agro Lestari 6.363.998 6.638.800 6.332.369 PT Ichiko Agro Lestari
PT Pesud Abadi Mahakam 6.965.400 6.965.400 6.965.400 PT Pesud Abadi Mahakam
PT Fariz Shipping Nusantara 3.946.867 - - PT Fariz Shipping Nusantara
PT Borneo Langgeng Sejahtera 2.399.496 5.023.554 4.791.679 PT Borneo Langgeng Sejahtera
PT Sawit Mandiri Lestari - 501.470.214 9.235.406 PT Sawit Mandiri Lestari
PT Ichtiar Gusti Pudi - 30.910.488 29.408.002 PT Ichtiar Gusti Pudi
PT Risman Scham Palm Indonesia - 16.778.752 16.002.208 PT Risman Scham Palm Indonesia
CV Gratia Komputer - 13.101.673 - CV Gratia Komputer
PT Suryaindah Nusantarapagi - 5.614.038 - PT Suryaindah Nusantarapagi
PT Sawit Graha Manunggal - - 30.952.872 PT Sawit Graha Manunggal
PT Graha Inti Jaya - - 28.185.451 PT Graha Inti Jaya
PT Trimitra Sistem Solusindo - - 10.058.408 PT Trimitra Sistem Solusindo
Lain-lain (jumlah masing-masing Others (individually each
kurang dari Rp5.000.000) 119.547.385 48.277.721 25.938.471 below Rp5,000,000)
197.216.226 682.915.273 167.870.266
Total 394.319.722 711.218.803 236.741.656 Total
Akun ini merupakan uang muka atas pembelian This account represents advances for purchase of
tandan buah segar, minyak kelapa sawit, pupuk, fresh fruit bunches, crude palm oil, fertilizers,
material, suku cadang, dan jasa kepada pihak ketiga materials, spare parts and services to third parties
dan pihak berelasi. and a related parties.
65
Page 389
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET TETAP DAN TANAMAN PRODUKTIF 12. FIXED ASSETS AND BEARER PLANTS
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2025/
For the year Ended December 31, 2025
Penyesuaian
selisih kurs
penjabaran
laporan
keuangan/
Adjustment on
foreign currency
Saldo Awal/ translation of Saldo Akhir/
Beginning Akuisisi/ Penambahan/ Pengurangan/ Reklasifikasi/ financial Ending
Balance Acquisition Additions Disposal Reclassification statements Balance
Biaya perolehan Cost
Pemilikan langsung Direct ownership
Tanah 1.196.342.631 28.301.268 2.446.935 (110.600 ) - - 1.226.980.234 Lands
Bangunan 1.818.210.440 234.300.082 13.985.330 (53.618.707 ) 239.929.487 12.971.935 2.265.778.567 Buildings
Prasarana 476.129.956 5.601.056 2.100.542 - 35.550.047 519.381.601 Infrastructures
Mesin dan peralatan 1.280.392.327 100.001.084 67.890.142 (107.068.978 ) 66.027.812 9.072.508 1.416.314.895 Machinery and equipment
Vehicles and heavy
Kendaraan dan alat-alat berat 468.542.110 51.492.429 10.001.168 (24.818.437 ) - 215.516 505.432.786 equipment
Perabotan dan peralatan 188.842.207 8.671.498 8.376.372 (1.062.361 ) 3.168.925 541.836 208.538.477 Furniture and fixtures
Tanaman produktif Bearer plants
Tanaman menghasilkan 3.230.334.047 619.266.984 2.822.120 (21.005.237 ) 10.808.865 - 3.842.226.779 Mature plantations
Tanaman belum
menghasilkan 27.487.836 6.676.881 10.606.260 - (10.808.865) - 33.962.112 Immature plantations
Aset dalam penyelesaian 239.486.119 61.722.340 438.665.207 (2.900.477 ) (344.676.271) 4.346.476 396.643.394 Constructions in progress
Jumlah biaya perolehan 8.925.767.673 1.116.033.622 556.894.076 (210.584.797 ) - 27.148.271 10.415.258.845 Total cost
Akumulasi depresiasi Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan (629.970.309 ) (52.672.330 ) (108.493.617) 10.428.856 - (5.055.358) (785.762.758) Buildings
Prasarana (289.151.672 ) (1.169.641 ) (24.989.258) - - - (315.310.571) Infrastructures
Mesin dan peralatan (822.821.373 ) (39.580.622 ) (113.200.440) 46.554.373 - (9.670.078) (938.718.140) Machinery and equipment
Vehicles and heavy
Kendaraan dan alat-alat berat (419.396.479 ) (31.036.093 ) (30.751.799) 24.354.691 - (198.335) (457.028.015) equipment
Perabotan dan perlengkapan (96.773.918 ) (4.215.880 ) (21.977.467) 516.292 - (430.346) (122.881.319) Furniture and fixtures
Tanaman produktif Bearer plants
Tanaman menghasilkan (1.757.811.625 ) (118.230.555 ) (184.168.880) 6.476.615 - - (2.053.734.445) Mature plantations
Jumlah akumulasi Total accumulated
penyusutan (4.015.925.376 ) (246.905.121 ) (483.581.461) 88.330.827 - (15.354.117) (4.673.435.248) depreciation
Nilai buku neto 4.909.842.297 5.741.823.597 Net book value
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2024 - Disajikan kembali - Catatan 4/
For the year Ended December 31, 2024 - As restated - Note 4
Penyesuaian
selisih kurs
penjabaran
laporan
keuangan/
Adjustment on
foreign currency
Saldo Awal/ translation of Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ financial Ending
Balance Additions Disposal Reclassification statements Balance
Biaya perolehan Cost
Pemilikan langsung Direct ownership
Tanah 1.183.272.803 13.069.828 - - - 1.196.342.631 Lands
Bangunan 1.662.577.129 3.744.034 (176.000) 136.473.311 15.591.966 1.818.210.440 Buildings
Prasarana 444.488.569 2.008.010 - 29.633.377 - 476.129.956 Infrastructures
Mesin dan peralatan 1.131.139.659 50.151.059 (2.329.296) 90.850.012 10.580.893 1.280.392.327 Machinery and equipment
Kendaraan dan alat-alat berat 461.323.053 5.834.375 (1.151.227) 2.310.239 225.670 468.542.110 Vehicles and heavy equipment
Perabotan dan peralatan 172.025.550 15.520.916 - 748.159 547.582 188.842.207 Furniture and fixtures
Tanaman produktif Bearer plants
Tanaman menghasilkan 3.226.524.062 - - 3.809.985 - 3.230.334.047 Mature plantations
Tanaman belum
menghasilkan 16.244.832 15.052.989 - (3.809.985) - 27.487.836 Immature plantations
Aset dalam penyelesaian 236.022.442 263.126.105 (966.965) (260.015.098) 1.319.635 239.486.119 Constructions in progress
Jumlah biaya perolehan 8.533.618.099 368.507.316 (4.623.488) - 28.265.746 8.925.767.673 Total cost
Akumulasi depresiasi Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan (536.074.682) (89.403.210) 176.000 - (4.668.417) (629.970.309) Buildings
Prasarana (266.681.421) (22.470.251) - - (289.151.672) Infrastructures
Mesin dan peralatan (718.702.408) (96.356.414) 214.715 - (7.977.267) (822.821.374) Machinery and equipment
Kendaraan dan alat-alat berat (381.525.667) (38.881.432) 1.151.227 (140.606) (419.396.478) Vehicles and heavy equipment
Perabotan dan perlengkapan (77.004.516) (19.498.740) - - (270.662) (96.773.918) Furniture and fixtures
Tanaman produktif Bearer plants
Tanaman menghasilkan (1.603.685.863) (154.125.762) - - - (1.757.811.625) Mature plantations
Jumlah akumulasi Total accumulated
penyusutan (3.583.674.557) (420.735.809) 1.541.942 - (13.056.952) (4.015.925.376) depreciation
Nilai buku neto 4.949.943.542 4.909.842.297 Net book value
66
Page 390
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET TETAP DAN TANAMAN PRODUKTIF 12. FIXED ASSETS AND BEARER PLANTS
(lanjutan) (continued)
a. Tanaman produktif a. Bearer plants
Amortisasi tanaman menghasilkan dibebankan Amortization of mature plantations are charged
ke akun beban pokok penjualan (Catatan 29). to cost of sales (Note 29).
Tanaman belum menghasilkan merupakan The immature plantations represent the
akumulasi biaya yang terjadi di Grup accumulated costs incurred related to the
sehubungan dengan pengembangan development of the Group’s oil palm plantations
perkebunan kelapa sawit (perkebunan), seperti (plantations), such as land clearing, planting,
pembersihan lahan, penanaman, pemupukan fertilizing and other maintenance activities until
dan kegiatan-kegiatan pemeliharaan lainnya the oil palm areas are considered mature
sampai lahan perkebunan kelapa sawit tersebut (Note 2k).
sudah menghasilkan (Catatan 2k).
Mutasi tanaman belum menghasilkan adalah The movement of immature plantations is as
sebagai berikut: follows:
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Saldo awal 27.487.836 16.244.832 18.661.707 Beginning balance
Akuisisi entitas anak 6.676.881 - - Acquisition of subsidiary
Biaya pengembangan 9.387.874 15.052.989 4.501.059 Development costs
Kapitalisasi beban bunga 844.500 - - Interest expense capitalization
Kapitalisasi beban Depreciation expense
penyusutan 236.768 - - capitalization
Dialihkan ke tanaman
menghasilkan (10.808.865) (3.809.985) (1.862.986) Transferred to mature plantations
Dialihkan ke persediaan 137.118 - (5.054.948) Transferred to inventories
Saldo akhir 33.962.112 27.487.836 16.244.832 Ending balance
Pada tanggal 31 Desember 2025, Perusahaan As of December 31, 2025, the Company has
telah mengasuransikan tanaman belum insured the immature plantations against losses
menghasilkan terhadap risiko kebakaran pada from fire with PT Asuransi Jasaraharja Putera,
PT Asuransi Jasaraharja Putera, pihak ketiga, third party, with insurance coverage totaling to
dengan jumlah pertanggungan sebesar Rp8,329,522 (2024: Rp6,688,115). The
Rp8.329.522 (2024: Rp6.688.115). Manajemen Group’s management is in the opinion that the
Grup berpendapat jumlah asuransi cukup untuk insurance coverage is adequate to cover
menutup kemungkinan kerugian yang timbul possible losses from such risks.
dari risiko yang dipertanggungkan.
67
Page 391
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET TETAP DAN TANAMAN PRODUKTIF 12. FIXED ASSETS AND BEARER PLANTS
(lanjutan) (continued)
a. Tanaman produktif (lanjutan) a. Bearer plants (continued)
Grup telah memperoleh hak kepemilikan atas The Group has obtained the titles of the
tanah perkebunan dalam bentuk sertifikat “Hak plantation land (“landrights”) under “Hak Guna
Guna Usaha” (“HGU”) mencakup wilayah Usaha” (“HGU”) certificates covering its
perkebunan sebagai berikut: plantation area as follows:
Ha/
Ha
Nomor HGU/ (tidak diaudit Lokasi/ Tanggal berakhir/
HGU Number /unaudited) Location End date
Perusahaan/the Company
30 198,93 Arut Selatan, Kotawaringin Barat 24 September 2039/
September 24, 2039
36 12.342,49 Arut Selatan, Kotawaringin Barat 24 September 2039/
September 24, 2039
47 4.443,41 Arut Selatan, Kotawaringin Barat 24 September 2042/
September 24, 2042
PT Kalimantan Sawit Abadi
48 1.932,65 Natai Baru, Kotawaringin Barat 24 September 2042/
September 24, 2042
49 2.510,11 Rungun, Kotawaringin Barat 24 September 2042/
September 24, 2042
88 1.294,27 Kotawaringin Barat 11 November 2057/
November 11, 2057
PT Mitra Mendawai Sejati
45 5.922,07 Umpang, Kotawaringin Barat 24 September 2042/
September 24, 2042
46 2.999,31 Umpang, Kotawaringin Barat 24 September 2042/
September 24, 2042
83 618,85 Kotawaringin Barat 19 Juli 2057/
July 19, 2057
84 188,53 Kotawaringin Barat 19 Juli 2057/
July 19, 2057
85 236,90 Kotawaringin Barat 19 Juli 2057/
July 19, 2057
86 70,48 Kotawaringin Barat 19 Juli 2057/
July 19, 2057
PT Tanjung Sawit Abadi
61 524,25 Nanga Koring, Sungkup, Melata 29 Mei 2052/
Nanuah, Topalan, Lamandau May 29, 2052
62 5.743,85 Nanga Koring, Sungkup, Melata 29 Mei 2052/
Nanuah, Topalan, Lamandau May 29, 2052
63 144,19 Nanga Koring, Sungkup, Melata 29 Mei 2052/
Nanuah, Topalan, Lamandau May 29, 2052
PT Sawit Multi Utama
67 2.574,67 Pedongatan,Nanga Koring, 29 Mei 2052/
Toka, Sepondam, Merambang, May 29, 2052
Batu Tunggal, Lamandau
68 6.384,31 Pedongatan,Nanga Koring, 29 Mei 2052/
Toka, Sepondam, Merambang, May 29, 2052
Batu Tunggal, Lamandau
68
Page 392
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET TETAP DAN TANAMAN PRODUKTIF 12. FIXED ASSETS AND BEARER PLANTS
(lanjutan) (continued)
a. Tanaman produktif (lanjutan) a. Bearer plants (continued)
Grup telah memperoleh hak kepemilikan atas The Group has obtained the titles of the
tanah perkebunan dalam bentuk sertifikat “Hak plantation land (“landrights”) under “Hak Guna
Guna Usaha” (“HGU“) mencakup wilayah Usaha” (“HGU”) certificates covering its
perkebunan sebagai berikut: (lanjutan) plantation area as follows: (continued)
Ha/
Ha
Nomor HGU/ (tidak diaudit Lokasi/ Tanggal berakhir/
HGU Number /unaudited) Location End date
PT Menteng Kencana Mas
1 519,96 Pulang pisau 21 September 2053/
September 21, 2053
2 956,93 Pulang pisau 21 September 2053/
September 21, 2053
3 720,65 Pulang pisau 21 September 2053/
September 21, 2053
4 398,50 Pulang pisau 21 September 2053/
September 21, 2053
5 38,94 Pulang pisau 21 September 2053/
September 21, 2053
September 9, 2056
PT Mirza Pratama Putra
98 90,83 Lamandau 9 September 2056/
September 9, 2056
99 36,78 Lamandau 9 September 2056/
September 9, 2056
100 79,64 Lamandau 9 September 2056/
September 9, 2056
101 1.287,48 Lamandau 9 September 2056/
September 9, 2056
102 1.403,30 Lamandau 9 September 2056/
September 9, 2056
103 635,40 Lamandau 9 September 2056/
September 9, 2056
104 193,70 Lamandau 9 September 2056/
September 9, 2056
PT Sawit Mandiri Lestari
71 731,18 Batu Kotam, Lamandau 9 Agustus 2052/
August 9, 2052
72 9.435,22 Batu Tambun, Riam Panahan, 9 Agustus 2052/
Sungai Tuat, Tanjung Beringin August 9, 2052
Karang Taba, Penopa, Suja,
Tapin Bini, Lamandau,
Manajemen berpendapat bahwa hak Management believes that the landrights can
kepemilikan atas tanah dapat diperpanjang be extended upon their expiration dates.
pada saat jatuh tempo.
69
Page 393
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET TETAP DAN TANAMAN PRODUKTIF 12. FIXED ASSETS AND BEARER PLANTS
(lanjutan) (continued)
b. Aset tetap b. Fixed assets
Pada tanggal 31 Desember 2025, 2024, dan As of December 31, 2025, 2024, and 2023, the
2023, rincian persentase penyelesaian dan details of percentage of completion and
estimasi waktu penyelesaian untuk aset dalam estimated time of completion of constructions in
penyelesaian adalah sebagai berikut: progress were as follows:
31 Desember 2025 December 31, 2025
Persentase
jumlah tercatat
terhadap nilai
kontrak/ Persentase Akumulasi Estimasi
Percentage of penyelesaian/ biaya/ penyelesaian/
carrying amount Percentage of Accumulated Estimated
to contract value completion costs completion
Bangunan 1% - 99% 1% - 99% 191.083.560 Maret - Desember/ Buildings
March - December 2026
Prasarana 14% - 98% 16% - 90% 186.626.727 Maret - Desember/ Infrastructures
March - December 2026
Mesin dan peralatan 6% - 98% 6% - 98% 18.933.107 Maret - Desember/ Machinery and equipment
March - December 2026
Total 396.643.394 Total
31 Desember 2024 December 31, 2024
Persentase
jumlah tercatat
terhadap nilai
kontrak/ Persentase Akumulasi Estimasi
Percentage of penyelesaian/ biaya/ penyelesaian/
carrying amount Percentage of Accumulated Estimated
to contract value completion costs completion
Bangunan 2% - 99% 12% - 97% 115.687.162 Mei - Desember/ Buildings
May - December 2025
Prasarana 3% - 97% 8% - 93% 117.480.549 Mei - Desember/ Infrastructures
May - December 2025
Mesin dan peralatan 4% - 95% 11% - 87% 6.318.408 Mei - Desember/ Machinery and equipment
May - December 2025
Total 239.486.119 Total
31 Desember 2023 December 31, 2023
Persentase
jumlah tercatat
terhadap nilai
kontrak/ Persentase Akumulasi Estimasi
Percentage of penyelesaian/ biaya/ penyelesaian/
carrying amount Percentage of Accumulated Estimated
to contract value completion costs completion
Bangunan 4% - 99% 12% - 97% 114.015.400 Maret – Desember/ Buildings
March - December 2024
Prasarana 5% - 99% 18% - 93% 90.190.862 Maret - Desember/ Infrastructures
March - December 2024
Mesin dan peralatan 27% - 60% 11% - 87% 31.816.180 Maret - Desember/ Machinery and equipment
March - December 2024
Total 236.022.442 Total
70
Page 394
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET TETAP DAN TANAMAN PRODUKTIF 12. FIXED ASSETS AND BEARER PLANTS
(lanjutan) (continued)
b. Aset tetap (lanjutan) b. Fixed assets (continued)
Pada tanggal 31 Desember 2025, aset tetap As of December 31, 2025, fixed assets used in
yang digunakan dalam operasi Grup meliputi the Group’s operation include fully depreciated
aset tetap yang telah habis nilai bukunya fixed assets with acquisition costs totaling
dengan nilai perolehan sebesar Rp1,069,599,244 (December 31, 2024:
Rp1.069.599.244 (31 Desember 2024: Rp1.013.551.063; December 31, 2023:
Rp1.013.551.063; 31 Desember 2023: Rp958,666,456).
Rp958.666.456).
Beban penyusutan aset tetap dibebankan ke Depreciation of fixed assets were charged to the
akun-akun berikut ini: following accounts:
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024 2023
Beban pokok penjualan Cost of sales
(Catatan 29) 257.307.478 227.678.882 208.729.758 (Note 29)
Beban umum dan administrasi General and administrative expenses
(Catatan 30) 42.105.103 38.931.165 35.518.906 (Note 30)
Total 299.412.581 266.610.047 244.248.664 Total
Pada tanggal 31 Desember 2025, 2024, dan As of December 31, 2025, 2024, and 2023,
2023, tidak terdapat aset tetap yang tidak there are no fixed assets which are not in use
dipakai oleh Grup. by the Group.
Selama 2025, 2024, dan 2023, tidak terdapat During 2025, 2024, and 2023, there are no loss
kerugian atas penghapusan aset tetap. on written off fixed assets.
Pada tanggal 31 Desember 2025, 2024 dan On December 31, 2025, 2024 and 2023, MMS,
2023, MMS, TSA, MPP, dan MKM menjaminkan TSA, MPP and MKM pledged its plantations,
perkebunan, tanah, bangunan, pabrik kelapa land, buildings, palm oil mill, the infrastructures
sawit, sarana dan prasarana dan mesin di and machinery thereon as collaterals for loan
atasnya untuk fasilitas pinjaman yang diperoleh facilities obtained by the Group from PT Bank
oleh Grup dari PT Bank Negara Indonesia Negara Indonesia (Persero) Tbk (Note 22).
(Persero) Tbk (Catatan 22).
Pada tanggal 31 Desember 2025, 2024, dan On December 31, 2025, 2024, and 2023, the
2023, Perusahaan menjaminkan bangunan Company pledged its office space as collaterals
kantor untuk fasilitas kredit investasi dari for investment credit facility obtained by the
PT Bank Rakyat Indonesia (Persero) Tbk Company from PT Bank Rakyat Indonesia
(Catatan 22). (Persero) Tbk (Note 22).
71
Page 395
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. ASET TETAP DAN TANAMAN PRODUKTIF 12. FIXED ASSETS AND BEARER PLANTS
(lanjutan) (continued)
b. Aset tetap (lanjutan) b. Fixed assets (continued)
Pada tanggal 31 Desember 2025, 2024, dan On December 31, 2025, 2024, and 2023, the
2023, Perusahaan, KSA, dan SMU Company, KSA, and SMU guarantee oil palm
menjaminkan Perkebunan kelapa sawit, plantations, including land as stated in the
termasuk didalamnya tanah sebagaimana Cultivation Rights (“HGU”) certificate, plants,
tertera dalam sertifikat Hak Guna Usaha non-plants, buildings, complementary facilities,
(“HGU”), tanaman, non-tanaman, bangunan, factory buildings as stated in Building Use
sarana pelengkap, bangunan pabrik Rights (“HGB”) certificates and some
sebagaimana tertera dalam sertifikat Hak Guna inventories, receivables and business income in
Bangunan (“HGB”) dan sebagian persediaan, connection with syndicated loans (Note 22).
piutang dan pendapatan usaha sehubungan
dengan pinjaman sindikasi (Catatan 22).
Pada tanggal 31 Desember 2025, 2024, dan As of December 31, 2025, 2024, and 2023, the
2023, Perusahaan dan entitas anak Company and its subsidiaries insured
mengasuransikan bangunan, mesin dan buildings, machinery and equipment, vehicles
peralatan, kendaraan dan alat-alat berat, and heavy equipment, and furniture and
perabotan dan perlengkapan atas risiko fixtures against losses from fire and other risks
kebakaran dan risiko lainnya pada PT with PT Asuransi Central Asia, PT Asuransi
Asuransi Central Asia, PT Asuransi Harta Harta Aman Pratama Tbk., and PT Chubb
Aman Pratama Tbk., dan PT Chubb Insurance, third parties, under blanket policies
Insurance, pihak ketiga, dengan jumlah with insurance coverage totaling
pertanggungan sebesar Rp6.086.622.288 Rp6,086,622,288 (December 31, 2024:
(31 Desember 2024: Rp5.319.804.499; dan 31 Rp5,319,804,499; and December 31, 2023:
Desember 2023: Rp4.580.525.107) menurut Rp4,580,525,107) which in the management’s
pendapat manajemen jumlahnya cukup untuk opinion, is adequate to cover possible losses
menutup kemungkinan kerugian yang timbul from such risks.
dari risiko-risiko tersebut.
Manajemen berpendapat bahwa tidak ada The management believes that there is no
indikasi penurunan nilai pada aset tetap dan indication of impairment in values for fixed
tanaman produktif yang disajikan dalam assets and bearer plants presented in the
laporan posisi keuangan pada tanggal 31 consolidated statement of financial position as
Desember 2025, 2024, dan 2023. of December 31, 2025, 2024, and 2023.
72
Page 396
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. ASET HAK GUNA DAN LIABILITAS SEWA 13. RIGHT OF USE ASSETS AND LEASE LIABILITIES
Mutasi aset hak guna adalah sebagai berikut: The movement of right of use assets are as follows:
Aset Hak Guna Right of Use Assets
Untuk tahun yang berakhir pada tanggal 31 Desember 2025/
For the year ended December 31, 2025
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Penyesuaian/ Ending
Balance Additions Deductions Reclassifications Adjustment Balance
Biaya perolehan Acquisition cost
Prasarana 19.638.937 148.056.060 - - - 167.694.997 Infrastructures
Tanah 29.988.095 - - - - 29.988.095 Lands
Bangunan 82.249.497 55.314.456 - - 6.973.170 144.537.123 Buildings
Kendaraan dan alat berat 25.365.476 24.117.211 - - - 49.482.687 Vehicle and heavy equipments
Mesin - 8.610.000 - - - 8.610.000 Mechinery
Total biaya perolehan 157.242.005 236.097.727 6.973.170 400.312.902 Total acquisition cost
Akumulasi depresiasi Accumulated depreciation
Prasarana (4.043.051) (1.121.863 ) - - - (5.164.914 ) Infrastructures
Tanah (15.176.700) (5.095.633 ) - - - (20.272.333 ) Land
Bangunan (27.340.794) (18.249.824 ) - - (2.227.540) (47.818.158 ) Buildings
Kendaraan dan alat berat (8.871.781) (10.101.770 ) - - - (18.973.551 ) Vehicle and heavy equipments
Mesin - (2.465.892 ) - - - (2.465.892 ) Machinery
Total akumulasi depresiasi (55.432.326) (37.034.982 ) (2.227.540) (94.694.848) Total accumulated depreciation
Nilai buku neto 101.809.679 305.618.054 Net book value
Untuk tahun yang berakhir pada tanggal 31 Desember 2024/
For the year ended December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Penyesuaian/ Ending
Balance Additions Deductions Reclassifications Adjustment Balance
Biaya perolehan Acquisition cost
Prasarana 17.187.752 2.451.185 - - - 19.638.937 Infrastructures
Tanah 17.987.200 12.000.895 - - - 29.988.095 Lands
Bangunan 82.249.497 - - - - 82.249.497 Buildings
Kendaraan dan alat berat 21.009.901 4.355.575 - - - 25.365.476 Vehicle and heavy equipments
Total biaya perolehan 138.434.350 18.807.655 - - - 157.242.005 Total acquisition cost
Akumulasi depresiasi Accumulated depreciation
Prasarana (2.660.009) (1.383.042 ) - - - (4.043.051 ) Infrastructures
Tanah (12.928.300) (2.248.400 ) - - - (15.176.700 ) Land
Bangunan (12.992.555) (14.348.239 ) - - - (27.340.794 ) Buildings
Kendaraan dan alat berat (1.972.760) (6.899.021 ) - - - (8.871.781 ) Vehicle and heavy equipments
Total akumulasi depresiasi (30.553.624) (24.878.702 ) - - - (55.432.326 ) Total accumulated depreciation
Nilai buku neto 107.880.726 101.809.679 Net book value
Depresiasi Depreciation
Beban depresiasi yang dibebankan ke operasi sebagai Depreciation expenses were charged to operations
bagian dari berikut ini: as part of the following:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Beban pokok penjualan
(Catatan 29) 8.956.521 6.656.965 Cost of sales (Note 29)
Beban umum dan administrasi General and administrative expenses
(Catatan 30) 28.078.461 18.221.737 (Note 30)
37.034.982 24.878.702
73
Page 397
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. ASET HAK GUNA DAN LIABILITAS SEWA 13. RIGHT OF USE ASSETS AND LEASE LIABILITIES
(lanjutan) (continued)
Liabilitas Sewa Lease Liabilities
Mutasi liabilitas sewa sehubungan dengan aset hak The movement of lease liabilities in relation to the
guna adalah sebagai berikut: right of use assets are as follows:
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2025/
For the year Ended December 31, 2025
1 Januari 2025/ Akuisisi/ Penambahan/ Beban bunga/ Pembayaran/ Penyesuaian/ 31 Des 2025/
January 1, 2025 Acquisition Additions Interest expenses Payments Adjustment Dec 31, 2025
Kelas aset pendasar Underlying assets
Prasarana 33.130.991 - 148.056.061 3.590.231 (10.907.400) - 173.869.883 Infrastructures
Bangunan 41.636.688 - 55.314.456 2.507.610 (34.627.165) 4.248.702 69.080.291 Buildings
Kendaraan dan Vehicles and heavy
alat berat 15.630.599 1.595.083 6.558.299 1.017.346 (7.498.132) - 17.303.195 equipment
Mesin - - 19.080.420 976.031 (7.085.175) - 12.971.276 Machinery
Total 90.398.278 1.595.083 229.009.236 8.091.218 (60.117.872) 4.248.702 273.224.645 Total
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2024/
For the year Ended December 31, 2024
1 Januari 2024/ Akuisisi/ Penambahan/ Beban bunga/ Pembayaran/ Penyesuaian/ 31 Des 2024/
January 1, 2024 Acquisition Additions Interest expenses Payments Adjustment Dec 31, 2024
Kelas aset pendasar Underlying assets
Prasarana 21.556.346 - 13.697.900 3.146.574 (3.802.094) (1.467.735) 33.130.991 Infrastructures
Bangunan 39.073.393 - - 3.636.785 (1.073.490) - 41.636.688 Buildings
Kendaraan dan Vehicles and heavy
alat berat 17.054.282 - 3.429.460 1.726.080 (8.046.958) 1.467.735 15.630.599 equipment
Total 77.684.021 - 17.127.360 8.509.439 (12.922.542) - 90.398.278 Total
Utang sewa berdasarkan jangka waktu: Lease payables on time basis:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Jangka pendek 64.678.069 13.604.681 Current portion
Jangka panjang 208.546.576 76.793.597 Non-current portion
273.224.645 90.398.278
Selama tahun 2025, 2024, dan 2023, nilai sewa For the year 2025, 2024, and 2023, the rental value
atas aset bernilai rendah dan sewa jangka pendek of low-value assets and short-term leases was
adalah sebesar Rp127.416.268, Rp160.959.129, recorded of Rp127,416,268, Rp160,959,129, and
dan Rp120.949.648 yang dicatat pada laporan laba Rp120,949,648, respectively, in the consolidated
rugi dan penghasilan komprehensif lain statement of profit or loss and other comprehensive
konsolidasian. income.
74
Page 398
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
14. ASET TAK BERWUJUD 14. INTANGIBLE ASSETS
Untuk tahun yang berakhir pada tanggal 31 Desember 2025/
For the year ended December 31, 2025
Saldo 1 Jan 2025/ Saldo 31 Des 2025/
Balance Penambahan/ Pengurangan/ Reklasifikasi/ Balance
Jan 1, 2025 Additions Deductions Reclassifications Dec 31, 2025
Biaya perolehan Acquisition cost
Lisensi perangkat lunak 20.702.902 3.629.335 - - 24.332.237 Software licenses
Jumlah biaya perolehan 20.702.902 3.629.335 - - 24.332.237 Total acquisition cost
Akumulasi amortisasi Accumulated amortization
Lisensi perangkat lunak (16.804.836) (2.786.418) - - (19.591.254) Software licenses
Nilai buku neto 3.898.066 4.740.983 Net book value
Untuk tahun yang berakhir pada tanggal 31 Desember 2024/
For the year ended December 31, 2024
Saldo 1 Jan 2024/ Saldo 31 Des 2024/
Balance Penambahan/ Pengurangan/ Reklasifikasi/ Balance
Jan 1, 2024 Additions Deductions Reclassifications Dec 31, 2024
Biaya perolehan Acquisition cost
Lisensi perangkat lunak 20.702.902 - - - 20.702.902 Software licenses
Jumlah biaya perolehan 20.702.902 - - - 20.702.902 Total acquisition cost
Akumulasi amortisasi Accumulated amortization
Lisensi perangkat lunak (14.114.080) (2.690.756) - - (16.804.836) Software licenses
Nilai buku neto 6.588.822 3.898.066 Net book value
Amortisasi lisensi perangkat lunak dibebankan ke Amortization of sofware licenses are charged to
akun beban umum dan administrasi (Catatan 30). general and administrative expense (Note 30).
15. INVESTASI SAHAM PADA PERUSAHAAN 15. INVESTMENT IN SHARES OF ASSOCIATED
ASOSIASI COMPANIES
Grup memiliki saldo investasi pada tanggal The Group owned investments as of
31 Desember 2025 dan 2024 dengan rincian sebagai December 31, 2025 and 2024 as follows:
berikut:
% Nilai tercatat Penambahan Bagian laba/ Nilai tercatat
kepemilikan/ 1 Jan 2025/ (pengurangan)/ (rugi)/ Dampak dilusi/ 31 Desember 2025/
% of Carrying amount Addition/ Share of Impact on Carrying amount
ownership Jan 1, 2025 (deduction) profit/(loss) dilution December 31, 2025
Perusahaan asosiasi/
Associated companies
Metode ekuitas/Equity method
PT Surya Borneo Industri
Kawasan Industri/Industrial estate 49% 550.419.743 - (24.766.424) - 525.653.319
% Nilai tercatat Penambahan Bagian laba/ Nilai tercatat
kepemilikan/ 1 Jan 2024/ (pengurangan)/ (rugi)/ Dampak dilusi/ 31 Desember 2024/
% of Carrying amount Addition/ Share of Impact on Carrying amount
ownership Jan 1, 2024 (deduction) profit/(loss) dilution December 31, 2024
Perusahaan asosiasi/
Associated companies
Metode ekuitas/Equity method
PT Surya Borneo Industri
Kawasan Industri/Industrial estate 49% 591.891.284 - (41.471.541) - 550.419.743
75
Page 399
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
15. INVESTASI SAHAM PADA PERUSAHAAN 15. INVESTMENT IN SHARES OF ASSOCIATED
ASOSIASI (lanjutan) COMPANIES (continued)
SBI merupakan Perusahaan swasta tertutup yang SBI is a private companies in which there are no
tidak terdapat harga pasar saham kuotasian yang quoted market share prices available.
tersedia.
Tabel berikut menyajikan informasi keuangan atas The following table illustrates summarized
entitas asosiasi: financial information of associated companies:
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
PT Surya Borneo Industri PT Surya Borneo Industri
Total aset 891.705.836 955.875.645 1.035.551.441 Total assets
Total liabilitas 789.859.958 803.807.616 799.159.824 Total liabilities
Total pendapatan 201.646.346 136.237.461 151.910.067 Total revenue
Total rugi bersih (50.543.721) (84.635.776) (108.856.753) Total net losses
PT Surya Borneo Industri (“SBI”) PT Surya Borneo Industri (“SBI”)
Pada tanggal 31 Desember 2025 dan 2024, Tanah On December 31, 2025, and 2024, land owned by
milik SBI dijadikan jaminan sehubungan dengan SBI was used as collateral in relation with the
fasilitas pinjaman CBUT di PT Bank Rakyat CBUT’s loan facility at PT Bank Rakyat Indonesia
Indonesia Tbk. (Persero) (Catatan 22). Tbk. (Persero) (Note 22).
Tidak ada kerugian penurunan nilai yang diakui There was no impairment loss recognized as of
pada tanggal-tanggal pelaporan, karena jumlah reporting dates as the recoverable amounts of the
terpulihkan dari investasi saham pada perusahaan investment in shares of an associated company
asosiasi yang disebutkan di atas lebih tinggi dari stated above exceed their respective carrying
masing-masing nilai tercatatnya. Ringkasan dari amounts. The summary of impairment testing of
pengujian penurunan nilai investasi saham di atas the above-mentioned investment is disclosed in
diungkapkan pada paragraf-paragraf berikut. the succeeding paragraphs.
Untuk tujuan pengujian penurunan nilai tersebut, For impairment testing purposes, the recoverable
jumlah terpulihkan investasi saham pada amounts of investment in shares of an associated
perusahaan asosiasi ditentukan berdasarkan “nilai company was determined based on “value-in-
pakai” (value-in-use) dengan menggunakan metode use” calculation using discounted cash flow
arus kas yang didiskontokan. method.
Grup melakukan pengujian penurunan nilai atas The Group performed impairment tests on its
investasi pada perusahaan asosiasi dilakukan investments annually, as well as, if there is an
setiap tahun bila ada indikasi penurunan nilai pada indication of impairment on investment as of
tanggal-tanggal pelaporan. reporting dates.
76
Page 400
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
15. INVESTASI SAHAM PADA PERUSAHAAN 15. INVESTMENT IN SHARES OF ASSOCIATED
ASOSIASI (lanjutan) COMPANIES (continued)
PT Surya Borneo Industri (“SBI”) (lanjutan) PT Surya Borneo Industri (“SBI”) (continued)
Berikut adalah ringkasan dari asumsi utama yang The following is a summary of the key assumptions
digunakan pada tanggal 31 Desember 2025: used as of December 31, 2025:
Tingkat diskonto yang digunakan adalah Discount rate used is 11%.
sebesar 11%.
Tingkat pertumbuhan yang digunakan adalah Growth rate used is 4%.
sebesar 4%.
Arus kas selama lima tahun dan setelah The cash flows for five years and beyond the
periode yang dicakup dalam proyeksi forecast periods are extrapolated using growth
diekstrapolasi menggunakan tingkat rate indicated above which does not exceed the
pertumbuhan tersebut di atas yang tidak long-term average growth rate in Indonesia.
melebihi tingkat rata-rata pertumbuhan jangka The discount rate applied to the cash flow
panjang di Indonesia. Tingkat diskonto yang projections is derived from the weighted
diterapkan pada proyeksi arus kas dihasilkan average cost of capital of the associated
dari rata-rata tertimbang biaya modal dari company.
entitas asosiasi tersebut.
Jumlah terpulihkan yang diestimasi melebihi nilai The estimated recoverable amounts exceed the
tercatat sebesar Rp90.991.739. Jika input signifikan carrying value by Rp90,991,739. If the significant
yang tak dapat diobservasi yang digunakan dalam unobservable input used in the impairment review
pengujian penurunan nilai diubah lebih besar were changed to a greater extent than as presented
daripada yang disajikan dalam tabel berikut, in the following table, the changes would, in
perubahan tersebut, secara terpisah, akan isolation, lead to an impairment loss being
mengakibatkan pengakuan rugi penurunan nilai recognised for the year ended December 31, 2025.
untuk tahun yang berakhir pada tanggal 31
Desember 2025.
Perubahan yang diperlukan agar nilai
tercatat sama dengan jumlah
Input signifikan yang tak dapat terpulihkan/Change required for
diobservasi/Significant carrying value to equal recoverable
unobservable input amount
Tingkat pertumbuhan/Growth rate 1,27%
Weighted Average Cost of Capital
0,80%
(“WACC”)
77
Page 401
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. PIUTANG PLASMA 16. PLASMA RECEIVABLES
Akun ini merupakan akumulasi biaya-biaya yang This account represents the accumulated costs
dikeluarkan oleh Grup untuk pengembangan incurred by the Group for the development of
perkebunan kelapa sawit milik plasma yang akan plasma’s oil palm plantation which will be repaid by
dibayar kembali oleh petani plasma atau the plasma farmers or the villagers when the plasma
masyarakat desa pada saat perkebunan plasma plantation produces FFB based on agreements
telah menghasilkan TBS sesuai dengan between the Group and the plasma farmers or the
kesepakatan antara Grup dengan petani plasma villagers. During year ended December 31, 2025,
atau masyarakat desa. Selama tahun yang berakhir interest charged on the plasma receivables at the
pada 31 Desember 2025, piutang plasma dikenai rate of 8.5% (December 31, 2024: 8.5% to 9,25%
bunga sebesar 8,5% (31 Desember 2024: 8,5% and December 31, 2023: 9.25%) per annum.
sampai 9,25% dan 31 Desember 2023: 9,25%) per
tahun.
Pendapatan bruto petani plasma atau masyarakat Gross revenues of the plasma farmers or the
desa akan dipotong dengan biaya cicilan pokok dan villagers would be deducted by 35% for the
bunga atas pinjaman investasi pembangunan kebun repayments of principal and interest on investment
sebesar 35%, biaya pemeliharaan dan perawatan loan for plantation development, maximum of 30%
maksimal sebesar 30% dan biaya jasa pengelolaan for maintenance and upkeep cost and a service fee
kebun sebesar 5%. Pendapatan petani plasma atau of 5% to manage the plantations’ operation. Income
masyarakat desa sebelum pelunasan pinjaman of the plasma farmers or the villagers before the
diperkirakan sebesar 30% dari pendapatan bruto. settlement of the loan is estimated at 30% of gross
revenues.
Perkebunan Plasma Plasma Plantations
Dibawah ini adalah informasi kelompok tani dan Below are information of farmers and villagers,
masyarakat desa yang mempunyai piutang plasma which have plasma receivables above Rp500,000.
diatas Rp500.000.
Kelompok Tani Farmers
Disajikan Kembali - Catatan 4/
Luas kebun Luas yang dikelola As restated - Note 4
dalam Hektar/ dalam Hektar/
Estate area Managed area Saldo per Saldo per Saldo per
in Hectare in Hectare 31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
Nama plasma/ Tanggal Perjanjian/ (tidak diaudit/ (tidak diaudit/ Tahun berlaku/ Balance as of Balance as of Balance as of
Entitas/Parties Plasma name Date of agreement unaudited) unaudited) Valid for December 31, 2025 December 31, 2024 December 31, 2023
Perusahaan/The Company Kelompok Tani 13 Mei 2013/ 25 Tahun/
Sepakat Jaya May 13, 2013 257 257 25 Years 30.546.951 38.445.311 30.536.564
Kelompok Tani 24 Desember 2018/ 25 Tahun/
Sumber Harapan December 24, 2018 286 286 25 Years 5.050.205 5.690.201 5.677.041
Kelompok Tani 1 November 2016/ 25 Tahun/
Karya Tani Tebok November 1, 2016 93 93 25Years 2.397.588 2.433.072 1.993.825
Kelompok Tani 28 Agustus 2015/ 25 Tahun/
Putra Sulung August 28, 2015 53 53 25 Years 2.159.482 2.599.314 2.712.158
Koperasi 2 September 2013/ 25 Tahun/
Ardhamewa September 2, 2013 97 97 25 Years 1.803.839 4.807.294 5.152.005
Kelompok Tani 13 Juli 2017/ 25 Tahun/
Meniti Fajar July 13, 2017 194 194 25 Years 1.208.730 1.208.730 1.165.885
Kelompok Tani 21 Mei 2018/ 25 Tahun/
Anugerah Ktw Hilir May 21, 2018 85 85 25 Years 1.199.282 1.139.500 1.041.763
Masyarakat Desa 9 April 2015/ 25 Tahun/
Kenambui April 9, 2015 8 7 25 Years 1.040.684 1.265.096 1.237.050
Kelompok Tani 1 Juni 2015/ 25 Tahun/
Tani Makmur June 1, 2015 58 58 25 Years 743.035 860.850 926.462
Kelompok Tani 4 September 2017/ 25 Tahun/
Selangkun Jaya September 4, 2017 68 68 25 Years 706.534 751.534 699.084
Kelompok Tani 28 Agustus 2015/ 25 Tahun/
Cahaya Harapan August 28, 2015 33 33 25 Years 523.485 761.240 1.114.882
PT Kalimantan Sawit Abadi Masyarakat Desa 1 Juli 2013/ 25 Tahun/
Natai Baru July 1, 2013 10 10 25 Years 1.331.011 1.398.003 1.338.223
Kelompok Tani 11 April 2018/ 25 Tahun/
Mekar Jaya Kubu April 11, 2018 36 36 25 Years 966.210 966.210 919.060
Kelompook Tani 28 Agustus 2018/ 25 Tahun/
Ragat Ringkin August 28, 2018 86 86 25 Years 905.527 905.527 862.559
Koperasi Kondang
Maju Bersama 3 Februari 2015/ 25 Tahun/
Desa Kondang February 3, 2015 53 53 25 Years 723.195 783.273 4.837.794
Saldo dilanjutkan/
Balance carried forward 51.305.758 64.015.155 60.214.355
78
Page 402
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. PIUTANG PLASMA (lanjutan) 16. PLASMA RECEIVABLES (continued)
Perkebunan Plasma (lanjutan) Plasma Plantations (continued)
Dibawah ini adalah informasi kelompok tani dan Below are information of farmers and villagers,
masyarakat desa yang mempunyai piutang plasma which have plasma receivables above Rp500,000.
diatas Rp500.000.(lanjutan) (continued)
Kelompok Tani (lanjutan) Farmers (continued)
Disajikan Kembali - Catatan 4/
Luas kebun Luas yang dikelola As restated - Note 4
dalam Hektar/ dalam Hektar/
Estate area Managed area Saldo per Saldo per Saldo per
in Hectare in Hectare 31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
Nama plasma/ Tanggal Perjanjian/ (tidak diaudit/ (tidak diaudit/ Tahun berlaku/ Balance as of Balance as of Balance as of
Entitas/Parties Plasma name Date of agreement unaudited) unaudited) Valid for December 31, 2025 December 31, 2024 December 31, 2023
Saldo dilanjutkan/
Balance brought forward 51.305.758 64.015.155 60.214.355
PT Mitra Mendawai Sejati Kelompok Tani 11 Juni 2015/ 25 Tahun/
Sawit Raya June 11, 2015 185 185 25 Years 10.677.055 10.668.551 9.779.848
Kelompok Tani 18 Januari 2017/ 25 Tahun/
Kundur Jaya January 18, 2017 121 121 25 Years 3.104.313 3.547.000 3.241.956
Kelompok Tani 11 April 2015/ 25 Tahun/
Rabing Raya April 11, 2015 81 81 25 Years 2.418.151 2.492.792 2.254.591
Koperasi 7 Oktober 2014/ 25 Tahun/
Mitra Bina Suayap October 7, 2014 27 27 25 Years 1.952.658 2.244.149 2.170.747
Kelompok Tani 11 Januari 2018/ 25 Tahun/
Hasanudin Januari 18, 2018 132 132 25 Years 1.930.970 1.993.046 1.906.157
Kelompok Tani
Mitra Sawit 7 Desember 2015/ 25 Tahun/
MUA Mandiri December 7, 2015 21 21 25 Years 1.928.255 1.924.279 1.745.848
Kelompok Tani 05 Januari 2015/ 25 Tahun/
Sungai P. Mandiri January 05, 2015 55 55 25 Years 1.735.721 1.862.857 1.785.675
Kelompok Tani 16 Oktober 2017/ 25 Tahun/
Umpang Bersatu October 16, 2017 72 72 25 Years 1.636.606 1.598.394 1.481.508
Kelompok Tani 23 April 2018/ 25 Tahun/
Citra Sawit Sejahtera April 23, 2018 45 45 25 Years 1.217.895 1.217.895 1.162.608
Kelompok Tani 25 April 2018/ 25 Tahun/
Hauman Keluarga April 25, 2018 26 26 25 Years 1.083.198 1.082.111 986.197
Kelompok Tani 6 Juli 2017/ 25 Tahun/
Mitra Runtu Sejati July 6, 2017 83 83 25 Years 914.729 968.941 939.529
Kelompok Tani 6 Juli 2017/ 25 Tahun/
Mitra Runtu Sejahtera July 06, 2017 50 50 25 Years 865.044 880.353 830.650
Koperasi 16 April 2013/ 25 Tahun/
Citra Mua Sejati April 16, 2013 103 103 25 Years 20.048 7.889.936 8.723.472
PT Tanjung Sawit Abadi Kelompook Tani 14 Februari 2014/ 25 Tahun/
Harapan Bersama February 14, 2014 136 136 25 Years 3.845.259 2.859.037 1.939.628
Masyarakat Desa 18 Juni 2012/ 25 Tahun/
Batu Ampar June 18, 2012 8 8 25 Years 773.871 828.309 768.919
Koperasi 30 Mei 2014/ 25 Tahun/
Melata Jaya Indah May 30, 2014 341 341 25 Years 654.369 797.615 26.761.583
Koperasi Turun 10 Februari 2015/ 25 Tahun/
Bakunyit Abadi February 10, 2015 59 59 25 Years 567.066 302.112 52.270
Masyarakat Desa 18 Juni 2012/ 25 Tahun/
Topalan June 18, 2012 10 10 25 Years 557.755 738.929 788.669
Koperasi 8 Juni 2012/ 25 Tahun/
Seluai Jaya Abadi June 8, 2012 345 345 25 Years 207.563 2.654.818 19.375.537
Koperasi 27 September 2013/ 25 Tahun/
Maraga Jaya September 27, 2013 314 314 25 Years - 1.324.551 18.650.572
Koperasi 23 Agustus 2013/ 25 Tahun/
Batu Dara Omas August 23, 2013 161 161 25 Years - 584.223 11.249.947
-
PT Menteng Kencana Mas Koperasi 18 Desember 2017/ 25 Tahun/
Sumber Air December 18, 2017 1.392 1.392 25 Years 212.931.608 197.082.101 248.470.850
Koperasi Sawit 12 Juni 2018/ 25 Tahun/
Maliku Mandiri June 12, 2018 582 491 25 Years 83.808.748 110.684.747 90.586.657
Koperasi Tarung 21 Februari 2022/ 126 118 25 Tahun/
Manuah February 21, 2022 25 Years 2.384.667 7.890.757 5.322.046
Saldo dilanjutkan/
Balance carried forward 386.521.307 428.132.658 523.129.447
79
Page 403
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. PIUTANG PLASMA (lanjutan) 16. PLASMA RECEIVABLES (continued)
Perkebunan Plasma (lanjutan) Plasma Plantations (continued)
Dibawah ini adalah informasi kelompok tani dan Below are information of farmers and villagers,
masyarakat desa yang mempunyai piutang plasma which have plasma receivables above Rp500,000.
diatas Rp500.000.(lanjutan) (continued)
Kelompok Tani (lanjutan) Farmers (continued)
Disajikan Kembali - Catatan 4/
Luas kebun Luas yang dikelola As restated - Note 4
dalam Hektar/ dalam Hektar/
Estate area Managed area Saldo per Saldo per Saldo per
in Hectare in Hectare 31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
Nama plasma/ Tanggal Perjanjian/ (tidak diaudit/ (tidak diaudit/ Tahun berlaku/ Balance as of Balance as of Balance as of
Entitas/Parties Plasma name Date of agreement unaudited) unaudited) Valid for December 31, 2025 December 31, 2024 December 31, 2023
Saldo lanjutan/
Balance brought forward 386.521.307 428.132.658 523.129.447
PT Sawit Multi Utama Koperasi 21 Mei 2012/ 25 Tahun/
Bina Semua Jaya May 21, 2012 600 600 25 Years 17.518.905 19.390.258 26.994.355
Koperasi 10 September 2013/ 25 Tahun/
Rimba Baguna September 10, 2013 140 140 25 Years 4.700.905 6.140.413 13.396.392
Koperasi 10 September 2013/ 25 Tahun/
Natai Suka Sejahtera September 10, 2013 136 106 25 Years 2.858.029 4.308.085 8.378.336
Kelompook Tani 4 Maret 2019/ 25 Tahun/
Maju Bersama March 4, 2019 51 51 25 Years 1.481.644 1.481.644 1.481.644
Koperasi Pusaka 13 Mei 2014/ 25 Tahun/
Bulau Sahabun May 13, 2014 387 384 25 Years 1.252.242 5.120.350 31.113.319
Masyarakat Desa 4 Oktober 2017/ 25 Tahun/
Batu Tunggal October 4, 2017/ 6 6 25 Years 692.420 619.318 513.400
Masyarakat Desa 1 Juni 2015/ 25 Tahun/
Sepondam June 1, 2015 9 5 25 Years 228.440 526.169 632.940
Masyarakat Desa 1 Juli 2013/ 25 Tahun/
Nanga Koring July 1, 2013 10 10 25 Years 67.411 412.936 677.833
Koperasi Harapan 13 Oktober 2014/ 25 Tahun/
Makmur Bersama October 13, 2014 243 215 25 Years - 969.596 4.260.528
PT Sawit Mandiri Lestari Koperasi
Tuntung Jaya Makmur 2 Januari 2025/ 25 Tahun/
Desa Riam Panahan January 2, 2025 487 487 25 Years 1.687.084 - -
Koperasi
Kanipa Jaya Bersaudara 2 Januari 2025/ 25 Tahun/
Desa Sungai Tuat January 2, 2025 241 241 25 Years 1.601.183 - -
Kelompok Tani 1 November 2025/ 25 Tahun/
Makmur November 1, 2025 21 21 25 Years 861.311 - -
Kelompok Tani 1 November 2025/ 25 Tahun/
Desa Purwareja November 1, 2025 15 15 25 Years 803.661 - -
Masyarakat Desa 1 Desember 2025/ 25 Tahun/
Batu Tambun December 1, 2025 10 10 25 Years 598.246 - -
Masyarakat Desa 1 Desember 2025/ 25 Tahun/
Riam Panahan December 1, 2025 10 10 25 Years 539.223 - -
Masyarakat Desa 1 September 2025/ 25 Tahun/
Batu Kotam September 1, 2025 10 10 25 Years 523.759 - -
Lain-lain/Others 12.681.575 10.938.084 19.928.405
434.617.345 478.039.511 630.506.599
Dikurangi dengan penyisihan penurunan nilai/
Less allowance for impairment (34.472.834) (27.755.873) (37.274.799)
400.144.511 450.283.638 593.231.800
Mutasi atas penyisihan penurunan nilai piutang Movements in the allowance for declining in value
plasma adalah sebagai berikut: of plasma receivables are as follows:
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Saldo awal 27.755.873 37.274.799 - Beginning Balance
Penghapusan penyisihan atas Write-off of allowance for declining
penurunan nilai piutang plasma - (7.917.474) - in value of plasma receivables
Additions/(recovery) of allowance
Tambahan/(pemulihan) penyisihan atas for impairment of
penurunan nilai piutang plasma 6.716.961 (1.601.452) 37.274.799 plasma receivables
Saldo akhir 34.472.834 27.755.873 37.274.799 Ending balance
80
Page 404
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. PIUTANG PLASMA (lanjutan) 16. PLASMA RECEIVABLES (continued)
Perkebunan Plasma (lanjutan) Plasma Plantations (continued)
Berdasarkan penelaahan atas piutang plasma dari Based on a review of the plasma receivables of
tiap-tiap proyek pada tanggal 31 Desember 2025, each project as of December 31, 2025, 2024, and
2024, dan 2023, manajemen berkeyakinan bahwa 2023, management believes that the allowance for
penyisihan atas penurunan nilai piutang plasma impairment of plasma receivables is sufficient to
sudah cukup untuk menutup kerugian yang timbul cover the possible losses due to the allowance for
akibat adanya penurunan nilai piutang plasma. impairment of plasma receivables.
Selama 2025 dan 2024, beberapa Koperasi During 2025 and 2024, several Plasma
Plasma mendapatkan fasilitas kredit dari PT Bank Cooperatives received credit facilities from PT Bank
Syariah Indonesia Tbk (“BSI”) dengan jumlah Syariah Indonesia Tbk (“BSI”) with a total amount of
keseluruhan sebesar Rp774.270.135. Rp774,270,135
Beberapa entitas anak Perusahaan memberikan Certain subsidiaries of the Company's provided
penjaminan atas fasilitas dari perbankan yang guarantees for banking facilities obtained by
diperoleh beberapa kelompok tani several farmer groups ("Cooperatives/Plasma")
("Koperasi/Plasma") dengan total nilai pinjaman amounting Rp721,178,545 (2024: Rp333,293,151).
Rp721.178.545 (2024: Rp333.293.151). Selain Beside the guarantees from certain subsidiaries,
jaminan dari beberapa entitas anak, fasilitas ini juga this facility is also guaranteed by the oil palm
dijamin dengan kebun kelapa sawit milik masing- plantation owned by each Cooperative.
masing Koperasi.
Grup menghitung kerugian kredit ekspektasian The Group computes expected credit loss for
(expected credit loss) untuk piutang plasma dan plasma receivables and the financial guarantees
jaminan keuangan yang diberikan atas pinjaman provided for plasma bank loans using the general
bank plasma dengan menggunakan pendekatan approach. In calculating the expected credit loss
umum. Dalam menghitung tingkat kerugian kredit rates, the Group considers production rate of
ekspektasian, Grup mempertimbangkan tingkat plasma, price of fresh fruit bunch, and adjusts for
produksi plasma, harga tandan buah segar, serta forward-looking information such as forecasts of
melakukan penyesuaian atas informasi ke depan, future economic conditions and interest rates.
seperti proyeksi kondisi ekonomi dan tingkat suku
bunga di masa mendatang.
81
Page 405
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
17. ASET LAINNYA 17. OTHER ASSETS
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Aset lancar lainnya Other current assets
Pihak ketiga Third parties
Bank yang dibatasi penggunaannya Restricted cash in banks
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - 632.505.544 - (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk - - 888.190.872 (Persero) Tbk
Lain-lain 839.957 11.262.119 - Others
Total aset lancar lainnya 839.957 643.767.663 888.190.872 Total other current assets
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Aset tidak lancar lainnya Other non-current assets
Pihak berelasi (Catatan 33a) Related party (Note 33a)
Deposit sewa gedung 7.577.280 7.577.280 7.577.280 Building rental deposits
7.577.280 7.577.280 7.577.280
Pihak ketiga Third parties
Uang muka pembelian aset tetap 9.996.017 134.950.607 122.261.887 Advances for purchasing of fixed assets
Deposito yang dibatasi penggunaannya 6.007.575 6.007.575 6.007.575 Restricted time deposits
Uang jaminan 3.543.929 - 3.170.277 Security deposits
Lain-lain 452.081 7.110.863 4.426.080 Others
Total aset tidak lancar lainnya 27.576.882 155.646.325 143.443.099 Total other non-current assets
Bank yang dibatasi penggunaannya Restricted cash in banks
Pada tanggal 12 Juli 2023, Pemerintah Republik On July 12, 2023, the Government of the Republic
Indonesia mengeluarkan Peraturan Pemerintah No. of Indonesia issued Government Regulation No. 36
36 Tahun 2023 yang telah diubah dengan Peraturan of 2023 as amended by Government Regulation
Pemerintah No. 8 Tahun 2025 yang mengatur No. 8 of 2025, which regulates the cash proceeds
tentang devisa hasil ekspor, valuta asing dan from export sales, foreign exchange and import
pembayaran impor untuk bisnis di sektor payments for business in mining, plantation,
pertambangan, perkebunan, kehutanan, dan forestry, and fishery sectors.
perikanan.
Berdasarkan Peraturan Pemerintah tersebut, 30% Based on this Government Regulation, 30% of the
dari devisa hasil ekspor, dengan nilai ekspor paling cash proceeds from export sales that have export
sedikit AS$250.000 atau ekuivalennya, wajib values of at least US$250,000 or its equivalent
ditempatkan ke dalam rekening khusus dengan stated in an export customs declaration must be
jangka waktu paling singkat tiga bulan. Peraturan ini placed in the special account for a holding period of
berlaku efektif sejak tanggal 1 Agustus 2023. Grup at least three months. This regulation became
telah melaksanakan kewajiban untuk menempatkan effective on 1 August 2023. The Group has carried
Devisa Hasil Ekspor Sumber Daya Alam (DHE SDA) out the obligation to place Devisa Hasil Ekspor
ke dalam rekening khusus dan disajikan sebagai Sumber Daya Alam (DHE SDA) into the special
bagian dari "Bank yang dibatasi penggunaannya" accounts and are presented as part of “Restricted
dalam laporan posisi keuangan konsolidasian. cash in bank” in the consolidated statements of
financial position.
82
Page 406
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
17. ASET LAINNYA (lanjutan) 17. OTHER ASSETS (continued)
Bank yang dibatasi penggunaannya (lanjutan) Restricted cash in banks (continued)
Berdasarkan Peraturan Pemerintah No. 8 Tahun In accordance with Government Regulation No. 8 of
2025, Grup wajib menempatkan 100% DHE dalam 2025, the Group is required to place 100% of DHE
rekening khusus selama 12 bulan. Berdasarkan into a designated account for 12 months. Based on
peraturan tersebut, DHE dapat seketika dikonversi the regulation, export proceeds (DHE) can be
100% ke mata uang Rupiah dan dapat digunakan immediately converted 100% into Rupiah and can
untuk kegiatan usaha Grup. Mulai 1 Januari 2026, be used for the Group’s business activities. Starting
DHE yang dapat seketika dikonversi ke mata uang January 1, 2026, the portion of DHE that can be
Rupiah maksimal 50%. immediately converted into Rupiah will be limited to
a maximum of 50%.
Bank yang dibatasi penggunaannya digunakan Restricted cash in bank were pledged as collateral
sebagai jaminan atas pinjaman bank (Catatan 22). for bank loans (Note 22).
Deposito yang dibatasi penggunaannya Restricted time deposits
Pada tanggal 31 Desember 2025, 2024, dan 2023, As of December 31, 2025, 2024, and 2023,
deposito yang dibatasi penggunaannya merupakan restricted time deposits represented time deposits
deposito yang ditempatkan pada PT Bank Rakyat placed in PT Bank Rakyat Indonesia (Persero) Tbk.
Indonesia (Persero) Tbk. (BRI) yang digunakan (BRI) which was restricted to use due to it was
sebagai jaminan atas pinjaman Perusahaan kepada pledged for the Company loan to BRI. (Note 22)
BRI. (Catatan 22)
Uang muka pembelian aset tetap Advances for purchase of fixed assets
Pada tanggal 31 Desember 2025, uang muka As of December 31, 2025, advances for
pembelian aset tetap merupakan uang muka purchasing of fixed assets are related to
sehubungan dengan penyelesaian pembangunan completion of the construction of oil storage tank
tangki penyimpanan minyak di Tempenek dan uang in Tempenek and advance for purchasing of
muka pembelian atas perabotan dan peralatan. furnitures and equipment.
18. UTANG USAHA DAN UTANG LAIN-LAIN - PIHAK 18. TRADE AND OTHER PAYABLES - THIRD
KETIGA PARTIES
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Utang usaha - dalam Rupiah Trade payables - in Rupiah
PT Multi Usaha Abadi 222.738.354 122.161.998 103.265.696 PT Multi Usaha Abadi
Koperasi Karya Bakti Mitra Bakuba 136.676.322 - - Koperasi Karya Bakti Mitra Bakuba
PT Borneo Langgeng Sejahtera 41.810.179 - - PT Borneo Langgeng Sejahtera
Koperasi Maraga Jaya Bersama 12.313.891 9.353.962 - Koperasi Maraga Jaya Bersama
Koperasi Seluai Jaya Abadi 11.613.193 13.156.769 5.218.450 Koperasi Seluai Jaya Abadi
Koperasi Harapan Makmur Bersama 10.929.375 8.278.010 - Koperasi Harapan Makmur Bersama
PT Bumitama Gunajaya Abadi 10.690.976 - - PT Bumitama Gunajaya Abadi
Koperasi Melata Jaya Indah 8.372.072 8.442.569 - Koperasi Melata Jaya Indah
Koperasi Pusaka Bulau Sahabun 8.311.612 6.103.485 - Koperasi Pusaka Bulau Sahabun
Koperasi Batu Dara Omas 7.915.931 7.216.871 - Koperasi Batu Dara Omas
KUD Sumber Tani 7.364.489 5.507.327 - KUD Sumber Tani
Koperasi Bina Semua Jaya 7.268.823 5.725.340 - Koperasi Bina Semua Jaya
PT Satria Hupasarana 5.279.840 - 6.478.900 PT Satria Hupasarana
PT Gemareksa Mekarsari 2.325.095 - 7.823.161 PT Gemareksa Mekarsari
PT Sawit Mandiri Lestari - 29.986.557 63.341.165 PT Sawit Mandiri Lestari
PT Khatulistiwa Sinergi Omnidaya - 5.922.446 - PT Khatulistiwa Sinergi Omnidaya
Koperasi Sumber Air Jaya - - 26.191.646 Koperasi Sumber Air Jaya
Lain-lain (jumlah masing-masing Others (individually
kurang dari Rp5.000.000) 36.898.738 81.834.771 67.474.600 each below Rp5,000,000)
Total 530.508.890 303.690.105 279.793.618 Total
83
Page 407
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
18. UTANG USAHA DAN UTANG LAIN-LAIN - PIHAK 18. TRADE AND OTHER PAYABLES - THIRD
KETIGA (lanjutan) PARTIES (continued)
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Utang lain-lain - dalam Rupiah Other payables - in Rupiah
PT Borneo Langgeng Sejahtera 158.103.849 97.788.069 338.804.490 PT Borneo Langgeng Sejahtera
PT Banua Sarana Jaya 44.866.133 38.818.555 72.797.216 PT Banua Sarana Jaya
PT Karyatama Unggul Sejahtera 30.508.237 36.317.064 44.514.950 PT Karyatama Unggul Sejahtera
PT Trakindo Utama 11.754.565 5.500.228 1.622.064 PT Trakindo Utama
PT Gunawan Berkat Sejahtera 4.654.273 7.837.785 16.793.619 PT Gunawan Berkat Sejahtera
PT Agritama Multi Sarana 4.276.807 6.550.102 9.273.176 PT Agritama Multi Sarana
PT Hanau Perkasa Beton 2.923.309 3.995.358 22.559.099 PT Hanau Perkasa Beton
CV Mitra Sohibulhajat Engineering 2.880.702 11.832.898 10.202.296 CV Mitra Sohibulhajat Engineering
PT Binausaha Karta Arkasa 2.377.160 3.522.066 6.420.795 PT Binausaha Karta Arkasa
PT Semesta Primaindo Jaya Abadi 928.141 5.329.675 148.963 PT Semesta Primaindo Jaya Abadi
CV Dona Doni 63.278 6.684.588 380.797 CV Dona Doni
PT Pupuk Indonesia Niaga - 15.177.479 - PT Pupuk Indonesia Niaga
Lain-lain (jumlah masing-masing Others (individually
kurang dari Rp5.000.000) 124.288.507 158.952.945 231.101.674 each below Rp5,000,000)
Utang lain-lain - dalam Dolar AS Other payables - in US Dollars
Oiltek Sdn. Bhd. 19.506.388 - - Oiltek Sdn. Bhd.
Nee Soon Teknik Sdn. Bhd. 4.718.882 - - Nee Soon Teknik Sdn. Bhd.
411.850.231 398.306.812 754.619.139
Dikurangi: dampak Less: impact on
penyesuaian nilai wajar - - (14.342.982) the adjustment of fair value
Total 411.850.231 398.306.812 740.276.157 Total
Utang usaha merupakan utang atas pembelian Trade payables represent payables for purchases of
tandan buah segar dan minyak kelapa sawit. fresh fruit bunches and crude palm oil.
Utang lain-lain sebagian besar merupakan utang Other payables mostly represent payables to
kepada pemasok atas pembelian suku cadang dan supplier for purchasing of spareparts and fertilizers.
pupuk.
Berdasarkan surat permohonan penangguhan Based on the letter requesting the postponement of
pembayaran utang kepada PT Borneo Langgeng payment payables to PT Borneo Langgeng
Sejahtera (BLS) tanggal 29 Juni 2023, Grup Sejahtera (BLS) dated June 29, 2023, the Group
meminta penundaan pembayaran utang kepada requested to postpone repayment of payables to
BLS sebesar Rp620.239.858 atas pembelian pupuk BLS of Rp620,239,858 for the purchase of fertilizers
sehingga akan jatuh tempo pada Juli 2024. Pada so it will mature in July 2024. On June 30, 2023, BLS
tanggal 30 Juni 2023, BLS menyatakan setuju atas agreed to the Group’s request. Therefore, the
permohonan Grup. Oleh karena hal ini, Manajemen Group's Management recorded the fair value of the
Grup mencatat nilai wajar atas saldo terhutang pada outstanding balance on December 31, 2023
tanggal 31 Desember 2023 sebesar Rp52.514.588. amounting to Rp52,514,588. During 2024 and 2023,
Dampak atas amortisasi nilai wajar selama tahun the amortization cost of fair value other payable was
2024 dan 2023 sebesar Rp14.342.982 dan Rp14,342,982 and Rp38,171,606. As of December
Rp38.171.606. Pada tanggal 31 Desember 2024, 31, 2024, the previously postoponed payables as
Nilai utang yang sebelumnya ditangguhkan explained above has been fully settled.
tersebut, telah dilunaskan sepenuhnya.
84
Page 408
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
18. UTANG USAHA DAN UTANG LAIN-LAIN - PIHAK 18. TRADE AND OTHER PAYABLES - THIRD
KETIGA (lanjutan) PARTIES (continued)
Pada tanggal 31 Desember 2025, 2024, dan 2023, As of December 31, 2025, 2024, and 2023, trade
saldo utang usaha dan utang lain-lain pihak ketiga and other payables to third parties are unsecured
tidak memiliki jaminan dan tidak dikenakan bunga. and non-interest bearing. There have been no
Tidak ada surat jaminan yang diberikan oleh Grup guarantees provided by the Group for any trade and
untuk utang usaha dan utang lain-lain - pihak ketiga. other payables to third parties.
19. LIABILITAS KONTRAK 19. CONTRACT LIABILITIES
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Pihak berelasi (Catatan 33b) Related party (Note 33b)
PT Citra Borneo Indah 4.500.000 6.000.000 - PT Citra Borneo Indah
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera 2.250.000 1.000.000 2.000.000 Lingga Sejahtera
Borneo Agri-Resources Borneo Agri-Resources
International Pte. Ltd. - 88.891.000 - International Pte. Ltd.
6.750.000 95.891.000 2.000.000
Pihak ketiga Third parties
PT Wilmar Nabati Indonesia 50.703.400 - - PT Wilmar Nabati Indonesia
Olam Global Agri Pte. Ltd 16.063.611 - - Olam Global Agri Pte. Ltd
PT Dua Kuda Indonesia - 129.609.244 46.886.115 PT Dua Kuda Indonesia
PT Tanimas Edible Oil - 10.050.676 2.806.972 PT Tanimas Edible Oil
Atk Pte Ltd - 5.600.133 - Atk Pte Ltd
CV Cahaya Indah Terang Abadi - - 5.007.037 CV Cahaya Indah Terang Abadi
Lain-lain (jumlah masing-masing Others (individually
kurang dari Rp5.000.000) 5.143.859 4.015.746 7.778.368 each below Rp5.000,000)
71.910.870 149.275.799 62.478.492
Total 78.660.870 245.166.799 64.478.492 Total
Liabilitas kontrak merupakan uang muka yang Contract liabilities represents advances received
diterima dari pelanggan sehubungan dengan from customers in relation to sales of crude palm
penjualan minyak kelapa sawit dan turunannya, inti oil and its derivatives, palm kernel and its
sawit dan turunannya, dan refined bleached and derivatives, palm shells, and refined bleached and
deodorized palm oil (RBDPO) deodorized palm oil (RBDPO).
85
Page 409
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN 20. TAXATION
a. Pajak dibayar dimuka a. Prepaid taxes
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Perusahaan The Company
Pajak Pertambahan Nilai - 4.022.633 15.511.058 Value Added Tax
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 401.796.764 297.028.372 157.880.765 Value Added Tax
Total 401.796.764 301.051.005 173.391.823 Total
b. Taksiran tagihan restitusi pajak - jangka b. Estimated claims for tax refund - current
pendek
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Perusahaan The Company
Lebih bayar pajak
Pajak Pertambahan Nilai Refundable Value Added Tax
- Tahun 2019 - - 692.538 Year 2019 -
c. Taksiran tagihan restitusi pajak - jangka c. Estimated claims for tax refund - non-
panjang current
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Perusahaan The Company
Lebih bayar pajak
Pajak penghasilan Refundable corporate
badan income tax (CIT)
- Tahun 2025 28.044.601 - - Year 2025 -
- Tahun 2023 - 60.709.163 59.239.317 Year 2023 -
- Tahun 2022 - 10.840.517 42.991.781 Year 2022 -
28.044.601 71.549.680 102.231.098
Entitas anak Subsidiaries
Lebih bayar pajak
Pajak penghasilan badan Refundable corporate income tax
- Tahun 2024 53.921.580 58.079.758 - Year 2024 -
- Tahun 2023 56.278.320 80.396.838 61.412.486 Year 2023 -
- Tahun 2021 216.070.680 - - Year 2021 -
- Tahun 2020 62.765.345 79.030.462 - Year 2020 -
- Tahun 2016 7.636.922 7.636.922 7.636.922 Year 2016 -
Lebih bayar pajak
Pajak pertambahan nilai Refundable value added tax
- Tahun 2025 37.141.721 - - Year 2025 -
- Tahun 2023 8.530.972 - - Year 2023 -
- Tahun 2020 2.202.700 2.202.701 - Year 2020 -
444.548.240 227.346.681 69.049.408
Total 472.592.841 298.896.361 171.280.506 Total
86
Page 410
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
c. Taksiran tagihan restitusi pajak - jangka c. Estimated claims for tax refund - non-
panjang (lanjutan) current (continued)
Pada tahun 2025, Perusahaan dan beberapa In 2025, the Company and certain subsidiaries
entitas anak telah menerima beberapa surat have received tax assessments for various tax
ketetapan pajak untuk berbagai tahun pajak. years. Certain subsidiaries have accepted a
Beberapa entitas anak menyetujui sebagian portion of these assessments and booked as
ketetapan pajak tersebut dan telah expense for corporate income tax of
membukukan sebagai beban untuk pajak Rp53,895,802 (Note 20e) (2024:
penghasilan badan sebesar Rp53.895.802 Rp31,017,900) in consolidated statement of
(Catatan 20e) (2024: Rp31.017.900) dalam profit or loss. For the remaining amounts,
laporan laba rugi konsolidasi dan penghasilan certain subsidiaries have filed objections and
komprehensif lain. Atas jumlah sisanya, appeals.
beberapa entitas anak telah mengajukan
keberatan dan banding.
d. Utang pajak d. Taxes payable
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Perusahaan The Company
Pajak penghasilan - Pasal 4(2) 379.775 82.279 97.459 Income tax - Article 4(2)
Pajak penghasilan - Pasal 15 - 33.572 87.190 Income tax - Article 15
Pajak penghasilan - Pasal 21 1.801.191 1.148.571 2.382.091 Income tax - Article 21
Pajak penghasilan - Pasal 22 27.117 77.304 70.210 Income tax - Article 22
Pajak penghasilan - Pasal 23/26 6.194.145 2.828.086 2.608.617 Income tax - Article 23/26
Pajak penghasilan - Pasal 29 - 47.990.379 - Income tax - Article 29
Pajak pertambahan nilai 4.316.829 - - Value added taxes
12.719.057 52.160.191 5.245.567
Entitas anak Subsidiaries
Pajak penghasilan - Pasal 4(2) 1.313.772 1.060.131 409.929 Income tax - Article 4(2)
Pajak penghasilan - Pasal 15 317.463 102.783 155.529 Income tax - Article 15
Pajak penghasilan - Pasal 21 5.285.426 1.495.758 1.593.274 Income tax - Article 21
Pajak penghasilan - Pasal 22 1.149.003 869.472 915.408 Income tax - Article 22
Pajak penghasilan - Pasal 23/26 4.360.743 6.837.801 1.204.409 Income tax - Article 23/26
Pajak penghasilan - Pasal 24 - 3.571.581 5.078.539 Income tax - Article 24
Pajak penghasilan - Pasal 29 224.756.819 60.005.965 9.340.971 Income tax - Article 29
Pajak pertambahan nilai 22.325.346 - 1.597 Value added taxes
259.508.572 73.943.491 18.699.656
Total 272.227.629 126.103.682 23.945.223 Total
87
Page 411
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
e. Komponen pajak penghasilan badan e. Components of corporate income tax
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024
Perusahaan The Company
Beban pajak kini: Current tax expense:
- Tahun berjalan 9.663.573 53.976.724 Current year -
- Penyesuaian atas PPh badan
tahun sebelumnya Adjustment on previous -
(Catatan 20h) 37.326.851 7.230.247 years CIT (Note 20h)
Manfaat pajak tangguhan (14.916.880) (69.849.814) Deferred tax benefit
Total 32.073.544 (8.642.843) Total
Entitas anak Subsidiaries
Beban pajak kini: Current tax expense:
- Tahun berjalan 502.780.085 308.154.545 Current year -
- Penyesuaian atas PPh badan Adjustment on previous -
tahun sebelumnya 16.568.951 23.787.653 years CIT
(Manfaat)/beban pajak
tangguhan (16.896.721) 58.112.562 Deferred tax (benefit)/expense
Total 502.452.315 390.054.760 Total
Konsolidasian Consolidated
Beban pajak kini Current tax expense
- Tahun berjalan 512.443.658 362.131.269 Current year -
- Penyesuaian atas PPh badan
tahun sebelumnya Adjustment on previous -
(catatan 20c) 53.895.802 31.017.900 years CIT (Note 20c)
Manfaat pajak tangguhan (31.813.601) (11.737.252) Deferred tax benefit
Total 534.525.859 381.411.917 Total
Dibebankan ke penghasilan Charged to other comprehensive
komprehensif lain income
Pajak tangguhan: Deferred tax:
Kerugian/(keuntungan) atas Re-measurement loss/(gain) of
pengukuran kembali employee benefits
liabilitas imbalan kerja 4.159.507 (32.237.859) liability
88
Page 412
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
f. Rekonsiliasi pajak penghasilan badan f. Reconciliation of corporate income tax
Rekonsiliasi antara laba sebelum pajak The reconciliation between consolidated profit
penghasilan badan konsolidasian seperti yang before corporate income tax as shown in the
tercantum dalam laporan laba rugi dan consolidated statements of profit or loss and
penghasilan komprehensif lain konsolidasian dan other comprehensive income and the estimated
taksiran laba kena pajak dan beban pajak kini taxable income and current tax expense are as
adalah sebagai berikut: follows:
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024
Laba konsolidasian sebelum Consolidated profit
beban pajak penghasilan before corporate income tax
konsolidasian 1.927.160.844 1.213.181.797 expense
Laba entitas anak sebelum Subsidiaries’ profit
beban pajak before corporate
penghasilan badan (1.868.525.200) (1.302.362.950) income tax expense
Laba/(rugi) sebelum Profit/(loss) before
pajak penghasilan badan corporate income tax
- Perusahaan 58.635.644 (89.181.153) - the Company
Beda tetap Permanent differences
Pendapatan setelah Income
pengenaan pajak final (12.386.431) (823.988) net of final tax
Pendapatan deviden (217.999.142) (129.322.842) Dividend income
Biaya yang tidak dapat
dikurangkan 149.123.005 139.990.140 Non-deductible expenses
Jumlah beda tetap (81.262.568) 9.843.310 Total permanent differences
Beda temporer Temporary differences
Nilai wajar aset biologis 39.878.333 (61.929.267) Fair value of biological assets
Sewa (986.497) 8.541.457 Leasing
Liabilitas imbalan kerja karyawan Long-term employee benefit
jangka panjang 17.860.572 12.979.156 liabilities
Penyusutan aset tetap (16.287.123) (18.243.320) Depreciation of fixed assets
Amortisasi tanaman menghasilkan 1.435.160 1.435.160 Amortization of mature plantations
Bagian dari laba entitas anak 17.453.396 359.956.091 Share of subsidiary profit
Provisi biaya bonus 8.000.000 13.614.770 Provision for bonus expenses
Penyisihan atas penurunan Allowance for impairment
piutang plasma (801.583) 5.059.544 of plasma receivables
Nilai wajar utang lain-lain Fair value of other payables
pihak ketiga - 3.272.995 to a third party
Jumlah beda temporer 66.552.258 324.686.586 Total temporary differences
Penghasilan kena pajak
- Perusahaan 43.925.334 245.348.743 Taxable income - the Company
Pajak penghasilan Corporate income tax expense on
atas penghasilan berdasarkan income subject to tax at standard
tarif pajak standar - 22% 9.663.573 53.976.724 statutory rate - 22%
Dikurangi: Less:
Pajak penghasilan Pasal - 22 (219.617) (281.193) Income tax - Article 22
Pajak penghasilan Pasal - 23 (2.406.909) (1.295.614) Income tax - Article 23
Pajak penghasilan Pasal - 25 (35.081.648) (4.409.538) Income tax - Article 25
(37.708.174) (5.986.345)
89
Page 413
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
f. Rekonsiliasi pajak penghasilan badan f. Reconciliation of corporate income tax
(lanjutan) (continued)
Rekonsiliasi antara laba sebelum pajak The reconciliation between consolidated profit
penghasilan badan konsolidasian seperti yang before corporate income tax as shown in the
tercantum dalam laporan laba rugi dan consolidated statements of profit or loss and
penghasilan komprehensif lain konsolidasian dan other comprehensive income and the estimated
taksiran laba kena pajak dan beban pajak kini taxable income and current tax expense are as
adalah sebagai berikut: (lanjutan) follows: (continued)
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024
Taksiran tagihan restitusi Estimated claims for corporate income
pajak penghasilan badan tax refund
- Perusahaan 28.044.601 - the Company -
- Entitas anak - 58.079.758 Subsidiaries -
Total 28.044.601 58.079.758 Total
Pajak penghasilan - Pasal 29 Income tax - Article 29
- Perusahaan - 47.990.379 the Company -
- Entitas anak 224.756.819 60.005.965 Subsidiaries -
Total 224.756.819 107.996.344 Total
Rekonsiliasi antara beban pajak penghasilan The reconciliation between consolidated
badan konsolidasian yang dihitung dengan corporate income tax expense as computed
menggunakan tarif pajak yang berlaku dari laba with the applicable tax rates from consolidated
sebelum pajak penghasilan badan konsolidasian profit before corporate income tax and
dengan beban pajak penghasilan badan seperti corporate income tax expense as shown in the
yang tercantum dalam laporan laba rugi dan consolidated statements of profit or loss and
penghasilan komprehensif lain konsolidasian other comprehensive income is as follows:
adalah sebagai berikut:
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024
Laba sebelum beban pajak Consolidated
penghasilan konsolidasian 1.927.160.844 1.213.181.797 profit before income tax
Pada tarif pajak 22% At the tax rate 22%
penghasilan badan 423.975.386 266.899.995 profit before corporate income tax
Penyesuaian atas PPh badan Adjustment on previous
tahun sebelumnya 53.895.802 31.017.900 years CIT
Penyesuaian pajak tangguhan 16.808.906 985.966 Adjustment on deferred tax
Perbedaan tetap neto dengan Non-deductible expenses
menggunakan tarif pajak 22% 39.845.765 39.698.537 at the tax rate of 22%
Aset pajak tangguhan tidak diakui - 42.809.519 Unrecognized deferred tax assets
Beban pajak penghasilan sesuai Income tax expenses
dengan laporan laba rugi dan per consolidated
penghasilan komprehensif statement of profit or loss and
konsolidasian 534.525.859 381.411.917 other comprehensive income
90
Page 414
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
f. Rekonsiliasi pajak penghasilan badan f. Reconciliation of corporate income tax
(lanjutan) (continued)
Jumlah estimasi penghasilan kena pajak untuk The 2025 estimated taxable income reflected in
tahun 2025 berdasarkan perhitungan di atas the above calculation will be presented in the
akan disajikan dalam Surat Pemberitahuan Company’s 2025 annual corporate income tax
Tahunan (SPT) Perusahaan 2025. Perusahaan return. The Company has not yet submitted its
belum melaporkan SPT Badan tahun 2025 2025 annual corporate income tax return to the
kepada kantor pajak sampai dengan tanggal Tax Office as of the date of completion of these
penyelesaian laporan keuangan konsolidasian consolidated financial statements.
ini.
Perhitungan pajak penghasilan badan tahun The calculation of corporate income tax for 2024
2024 sesuai dengan yang dilaporkan conformed with the amount reported by the
Perusahaan dalam SPT kepada Kantor Pajak. Company to the Tax Office in its tax return.
g. Aset dan liabilitas pajak tangguhan g. Deferred tax assets and liabilities
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Bagian dari laba entitas anak 124.551.378 115.263.017 36.072.677 Share of subsidiary profit
Liabilitas imbalan
kerja karyawan Long-term employee
jangka panjang 22.818.121 16.445.020 16.019.431 benefit liabilities
Provisi atas bonus 10.560.000 8.800.000 6.076.620 Provision of bonus
Aset hak guna 411.419 628.449 (1.250.672) Right of use assets
Aset tetap dan Fixed assets and
tanaman produktif 7.210.281 10.026.273 13.715.691 bearer plants
Aset biologis (21.619.005) (30.392.238) (16.767.799) Biological assets
Penyisihan penurunan Allowance for impairment of
piutang plasma 2.035.756 2.212.105 1.905.638 plasma receivables
Nilai wajar atas utang lain-lain Fair value of other payables
pihak ketiga - - (720.059) to a third party
145.967.950 122.982.626 55.051.527
Entitas anak 58.606.020 64.842.236 87.734.569 Subsidiaries
204.573.970 187.824.862 142.786.096
Liabilitas pajak tangguhan Deferred tax liabilities
Entitas anak 94.711.058 79.528.849 38.195.747 Subsidiaries
Berdasarkan peraturan pajak yang berlaku mulai Based on taxation laws which became
tahun 2008, Direktorat Jendral Pajak dapat applicable starting in year 2008, the Directorate
menetapkan dan mengubah kewajiban pajak of General Taxes may assess and amend taxes
dalam batas waktu lima tahun sejak tanggal within five years from the date the tax becomes
terutangnya pajak. due.
Manajemen Grup berpendapat bahwa aset pajak The Group’s management is in the opinion that
tangguhan diperkirakan dapat dipulihkan pada the deferred tax assets are expected to be
periode mendatang. realized in the future.
Pemanfaatan aset pajak tangguhan yang diakui The utilization of deferred tax assets recognized
oleh Grup bergantung pada laba kena pajak di by the Group is dependent upon future taxable
masa depan yang melebihi laba yang dihasilkan profits in excess of profits resulting from the
dari pembalikan perbedaan temporer kena pajak reversal of existing taxable temporary
yang ada. differences.
91
Page 415
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
h. Pemeriksaan pajak h. Tax assessments
Perusahaan The Company
Pajak penghasilan badan Corporate income tax
Tahun pajak 2024 Tax year 2024
Pada tanggal 30 April 2025, Perusahaan On April 30, 2025, the Company reported the
melaporkan Surat Pemberitahuan Pajak Corporate Income Tax Return for the 2024 tax
Penghasilan Badan tahun 2024 sejumlah year amounting to Rp48,212,935, instead of
Rp48.212.935, berbeda dari jumlah Rp47,990,379 as reported in the Group’s 2024
Rp47.990.379 yang telah dilaporkan dalam consolidated financial statements.
laporan keuangan konsolidasian Grup tahun The Company recorded an amount of
2024. Perusahaan mencatat sebesar Rp222,556 (Note 20e) as an adjustment for the
Rp222.556 (Catatan 20e) sebagai penyesuaian prior year’s corporate income tax, which is
atas pajak penghasilan badan tahun included as part of the current tax expense in
sebelumnya sebagai bagian dari beban pajak the consolidated statement of profit or loss and
kini pada laporan laba rugi dan penghasilan other comprehensive income for the year
komprehensif lainnya konsolidasian untuk ended December 31, 2025.
tahun yang berakhir pada 31 Desember 2025.
Tahun pajak 2023 Tax year 2023
Pada tahun 2025, Perusahaan mencatat In 2025, the Company recorded an adjustment
penyesuaian sebesar Rp99.429 (Catatan 20e) of Rp99,429 (Note 20e) related to the 2023
atas pajak penghasilan badan tahun 2023 corporate income tax as part of current tax
sebagai bagian dari beban pajak kini dalam expense in the consolidated statement of profit
laporan laba rugi dan penghasilan komprehensif or loss and other comprehensive income for the
lain konsolidasian untuk tahun yang berakhir year ended December 31, 2025. This
pada 31 Desember 2025. Penyesuaian ini adjustment represents the difference between
merupakan selisih antara jumlah yang the amount reported in the amended Corporate
dilaporkan dalam Surat Pemberitahuan Pajak Income Tax Return for 2023, amounting to
Penghasilan Badan Pembetulan tahun 2023 Rp60,609,734, and the amount previously
sebesar Rp60.609.734 dengan jumlah yang recorded in the Group’s 2023 consolidated
telah dicatat dalam laporan keuangan financial statements, amounting to
konsolidasian Grup tahun 2023 sebesar Rp60,709,163.
Rp60.709.163.
Pada tanggal 11 Juni 2025, Perusahaan On June 11, 2025, The Company obtained an
memperoleh Surat Ketetapan Pajak Lebih Overpayment Tax Assessment Letter
Bayar (“SKPLB”) dari Direktorat Jenderal Pajak (“SKPLB”) from the Directorate General of
(DJP) atas pajak penghasilan badan tahun 2023 Taxes (“DGT”), reflecting an overpayment of
sejumlah Rp53.459.370, berbeda dari jumlah 2023 corporate income tax of Rp53,459,370
Rp60.609.734 yang telah dilaporkan dalam instead of Rp60,609,734 as reported in the
Surat Pemberitahuan Pajak Penghasilan corporate income tax return.
Badan.
92
Page 416
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessments (continued)
Perusahaan (lanjutan) The Company (continued)
Pajak penghasilan badan (lanjutan) Corporate income tax (continued)
Tahun pajak 2023 (lanjutan) Tax year 2023 (continued)
Perusahaan menerima hasil ketetapan dan The Company accepted the tax assessment
menerima pengembalian dana sebesar letter and received the refunded amount of
Rp53.459.370 pada tanggal 10 Juli 2025. Rp53,459,370 on July 10, 2025. The Company
Perusahaan mencatat sebesar Rp7.150.364 recorded the amount of Rp7,150,364 (Note
(Catatan 20e) sebagai penyesuaian atas pajak 20e) as an adjustment of corporate income tax
penghasilan badan tahun sebelumnya sebagai previous year as part of current tax expense in
bagian dari beban pajak kini pada laporan laba the consolidated statement of profit or loss and
rugi dan penghasilan komprehensif lainnya other comprehensive income for the year
konsolidasian untuk tahun yang berakhir pada ended December 31, 2025.
31 Desember 2025.
Tahun pajak 2022 Tax year 2022
Pada tanggal 22 April 2024, Perusahaan On April 22, 2024, the Company obtained a
memperoleh SKPLB dari DJP atas pajak SKPLB from the DGT reflecting an
penghasilan badan tahun 2022 sejumlah overpayment of 2022 corporate income tax of
Rp24.921.017 dari lebih bayar sejumlah Rp24,921,017 instead of Rp42,991,781 as
Rp42.991.781 yang dilaporkan pada Surat reported in the Company’s corporate income
Pemberitahuan Pajak Penghasilan Badan. tax return. The Company partially accepted the
Perusahaan menerima sebagian hasil assessment. On May 2, 2024, the Company
pemeriksaan tersebut. Pada tanggal 2 Mei submitted an objection letter to the Tax Office in
2024, Perusahaan mengajukan keberatan ke respect to overpayment of 2022 CIT of
Kantor Pajak atas lebih bayar Pajak Rp10,840,517 and recorded the amount of
Penghasilan Badan 2022 sejumlah Rp7,230,247 (Note 20e) as an adjusment of
Rp10.840.517 dan mencatat sejumlah corporate income tax previous year as part of
Rp7.230.247 (Catatan 20e) sebagai current tax expense in the 2024 consolidated
penyesuaian pajak penghasilan badan tahun statement of profit or loss and other
sebelumnya bagian dari beban pajak kini pada comprehensive income. On May 20, 2024,
laporan laba rugi dan penghasilan komprehensif the Company received the refund of
lainnya konsolidasian tahun 2024. Pada tanggal Rp24,921,017.
20 Mei 2024, Perusahaan menerima
pengembalian dana sebesar Rp24.921.017.
Pada tanggal 18 Februari 2025, Perusahaan On February 18, 2025, the Company received
menerima putusan keberatan dan mencatat an objection result and recorded the amount of
sejumlah Rp10.840.517 (Catatan 20e) sebagai Rp10,840,517 (Note 20e) as an adjusment of
penyesuaian pajak penghasilan badan tahun corporate income tax previous year as part of
sebelumnya bagian dari beban pajak kini pada current tax expense in the consolidated
laporan laba rugi dan penghasilan komprehensif statement of profit or loss and other
lainnya konsolidasian untuk tahun yang berakhir comprehensive income for the year ended
pada 31 Desember 2025. December 31, 2025.
93
Page 417
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessments (continued)
Perusahaan (lanjutan) The Company (continued)
Pajak penghasilan badan (lanjutan) Corporate income tax (continued)
Tahun pajak 2021 Tax year 2021
Pada tanggal 27 November 2025, Perusahaan On November 27, 2025, the Company received
memperoleh Surat Ketetapan Pajak Kurang a tax assessment letter for 2021 tax year
Bayar (“SKPKB”) dari DJP atas pajak reflecting an underpayment of corporate
penghasilan badan tahun 2021 sejumlah income tax of Rp61,161,688 and its related
Rp61.161.688 dan denda pajak terkait sejumlah penalty of Rp5,388,793, instead of
Rp5.388.793, berbeda dari jumlah kurang bayar underpayment of Rp48,476,205 as reported in
sejumlah Rp48.476.205 yang telah dilaporkan the Company’s annual corporate income tax
dalam Surat Pemberitahuan Pajak Penghasilan return.
Badan.
Pada tanggal 24 Desember 2025, Perusahaan On December 24, 2025, the Company paid the
telah membayar atas kurang bayar tersebut underpayment amounting to Rp12,685,483
sejumlah Rp12.685.483 (Catatan 20e) dan (Note 20e) and recorded the amount as an
mencatat sebagai penyesuaian pajak adjustment to prior year corporate income tax
penghasilan tahun sebelumnya sebagai bagian as a part of current tax expense and
beban pajak kini serta sejumlah Rp5.388.793 Rp5,388,793 as tax penalty expense in
sebagai beban denda pajak pada laporan laba the consolidated statement of profit or loss and
rugi dan penghasilan komprehensif lainnya other comprehensive income for the year
konsolidasian untuk tahun yang berakhir pada ended December 31, 2025.
31 Desember 2025.
Tahun pajak 2020 Tax year 2020
Pada tanggal 18 Desember 2024, Perusahaan On December 18, 2024, the Company received
memperoleh Surat Ketetapan Pajak Kurang a tax assessment letter for 2020 tax year
Bayar (“SKPKB”) dari DJP atas pajak reflecting an underpayment of corporate
penghasilan badan tahun 2020 sejumlah income tax of Rp36,955,323 and its related
Rp36.955.323 dan denda pajak terkait sejumlah penalty of Rp2,673,159, instead of
Rp2.673.159, berbeda dari jumlah kurang bayar underpayment of Rp30,626,821 as reported in
sejumlah Rp30.626.821 yang telah dilaporkan the Company’s annual corporate income tax
dalam Surat Pemberitahuan Pajak Penghasilan return.
Badan.
Pada tanggal 15 Januari 2025, Perusahaan On January 15, 2025, the Company paid the
telah membayar atas kurang bayar tersebut underpayment amounting to Rp6,328,502
sejumlah Rp6.328.502 (Catatan 20e) dan (Note 20e) and recorded the amount as an
mencatat sebagai penyesuaian pajak adjustment to prior year corporate income tax
penghasilan tahun sebelumnya sebagai bagian as a part of current tax expense and
beban pajak kini serta sejumlah Rp2.673.159 Rp2,673,159 as tax penalty expense in
sebagai beban denda pajak pada laporan laba the consolidated statement of profit or loss and
rugi dan penghasilan komprehensif lainnya other comprehensive income for the year
konsolidasian untuk tahun yang berakhir pada ended December 31, 2025.
31 Desember 2025.
94
Page 418
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Perusahaan (lanjutan) The Company (continued)
Pajak penghasilan badan (lanjutan) Corporate income tax (continued)
Tahun pajak 2019 Tax year 2019
Pada tanggal 28 April 2021, Perusahaan On April 28, 2021, the Company obtained a
memperoleh SKPLB dari DJP atas pajak SKPLB from the DGT reflecting an
penghasilan badan tahun 2019 sejumlah overpayment of 2019 corporate income tax of
Rp34.342.811 dari lebih bayar sejumlah Rp34,342,811 instead of Rp41,302,403 as
Rp41.302.403 yang dilaporkan pada Surat reported in the Company’s corporate income
Pemberitahuan Pajak Penghasilan Badan. tax return. On May 28, 2021, the Company
Pada tanggal 28 Mei 2021, Perusahaan received the refund.
menerima pengembalian dana tersebut.
Pada tanggal 25 Mei 2021, Perusahaan On May 25, 2021 the Company submitted
mengajukan keberatan ke Kantor Pajak atas objection letter to the Tax Office in respect to
lebih bayar Pajak Penghasilan Badan 2019 overpayment of 2019 CIT of Rp17,313,431 and
sejumlah Rp17.313.431 dan mencatat recorded of Rp10,346,953 as an adjusment of
sejumlah Rp10.346.953 sebagai penyesuaian corporate income tax previous year as a part of
pajak penghasilan tahun sebelumnya bagian current tax expense in the 2021 consolidated
dari beban pajak kini pada laporan laba rugi statement of profit or loss and other
dan penghasilan komprehensif lainnya comprehensive income.
konsolidasian tahun 2021.
Pada tanggal 15 Februari 2022, Kantor Pajak On February 15, 2022, the Tax Office issued
mengeluarkan putusan menolak semua decision which rejected the Company’s
keberatan Perusahaan. Pada tanggal 14 April objection. On April 14, 2022, the Company a
2022, Perusahaan mengajukan banding ke submited appeal to the Tax Court. On July 31,
Pengadilan Pajak. Pada tanggal 31 Juli 2023 2023, the Tax Court issued decision that
Pengadilan Pajak mengeluarkan putusan approved the Company’s appeal. On
mengabulkan seluruh banding Perusahaan. October 5, 2023, the Company received the
Pada tanggal 5 Oktober 2023, Perusahaan refund.
menerima pengembalian dana.
Pajak pertambahan nilai Value added tax
Tahun pajak 2019 Tax year 2019
Pada tanggal 28 April 2021, Perusahaan On April 28, 2021, the Company received an
menerima Surat Ketetapan Pajak Kurang Underpayment Tax Assessment Letter
Bayar (SKPKB) dan Surat Tagihan Pajak (STP) (SKPKB) and Tax Collection Letter (STP) of
dari DJP atas PPN tahun 2019 sejumlah VAT for fiscal year 2019 totaling Rp5,120,498.
Rp5.120.498. Perusahaan menerima sebagian The Company partially accepted the
hasil pemeriksaan tersebut dan mencatat assessment and recorded the differences of
sejumlah Rp2.299.251 pada laporan laba rugi Rp2,299,251 in the 2021 consolidated
konsolidasian tahun 2021. statement of profit or loss.
95
Page 419
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Perusahaan (lanjutan) The Company (continued)
Pajak pertambahan nilai (lanjutan) Value added tax (continued)
Pada tanggal 19 Juli 2021, Perusahaan On July 19, 2021, the Company submitted
mengajukan keberatan ke DJP atas SKPKB objection letters to DGT related to the SKPKB
dan STP PPN tahun 2019 sebesar and STP VAT for tax year 2019 totaling
Rp2.821.247. Pada tanggal 15 Februari 2022, Rp2,821,247. On Februari 15, 2022 the
Perusahaan menerima hasil keberatan untuk Company received the result of tax objection
PPN yang menyatakan DJP menolak keberatan VAT.
PPN Perusahaan.
Pada tanggal 15 April 2022, Perusahaan On April 15, 2022, the Company submitted the
mengajukan banding kepada Pengadilan tax appeal to the Tax Court. On July 31, 2023,
Pajak. Pada tanggal 31 Juli 2023, Pengadilan The Tax Court issued decision approved the
Pajak mengeluarkan putusan mengabulkan Company’s appeal. On October 5, 2023, the
seluruh banding atas SKPKB PPN Perusahaan. Company received the refund on SKPKB VAT
Pada tanggal 5 Oktober 2023, Perusahaan amounted to Rp2,120,923 and charged
menerima pengembalian dana atas banding Rp7,786 to the 2023’s consolidated statement
sebesar Rp2.120.923 dan mencatat Rp7.786 of profit or loss and other comprehensive
pada laporan laba rugi dan pendapatan income.
komprehensif lainnya konsolidasian tahun
2023.
Pada tanggal 14 Oktober 2024, Perusahaan On October 14, 2024, the Company received
menerima Surat Pembatalan atas Surat cancellation letter for Tax Collection Letter
Tagihan Pajak PPN. Pada tanggal 30 (STP) of VAT. On November 30, 2024, the
November 2024, Perusahaan menerima Company received the refund of Rp692,538.
pengembalian dana sebesar Rp692.538.
Entitas anak Subsidiaries
PT Citra Borneo Utama Tbk. (“CBUT”) PT Citra Borneo Utama Tbk. (“CBUT”)
Pajak penghasilan badan Corporate income tax
Tahun pajak 2021 Tax year 2021
Pada tanggal 22 Mei 2025, CBUT memperoleh On May 22, 2025, CBUT received a tax
SKPKB dari DJP atas pajak penghasilan badan assessment letter for 2021 tax year reflecting
tahun 2021 sejumlah Rp169.457.221 dan an underpayment of corporate income tax of
denda pajak terkait sejumlah Rp64.454.486, Rp169,457,221 and its related penalty of
berbeda dari jumlah kurang bayar sejumlah Rp64,454,486, instead of underpayment of
Rp17.728.204 yang telah dilaporkan dalam Rp17,728,204 as reported in CBUT’s annual
Surat Pemberitahuan Pajak Penghasilan corporate income tax return.
Badan CBUT.
96
Page 420
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. PERPAJAKAN (lanjutan) 20. TAXATION (continued)
h. Pemeriksaan pajak (lanjutan) h. Tax assessment (continued)
Entitas anak (lanjutan) Subsidiaries (Continued)
PT Citra Borneo Utama Tbk. (“CBUT”) PT Citra Borneo Utama Tbk. (“CBUT”)
(lanjutan) (Continued)
Pajak penghasilan badan (lanjutan) Corporate income tax (Continued)
Tahun pajak 2021 (lanjutan) Tax year 2021 (continued)
CBUT menyetujui sebagian hasil pemeriksaan CBUT accepted the tax assessment results and
tersebut dan mencatat sejumlah Rp79.186 recorded the amount of Rp79,186 as an
sebagai penyesuaian pajak penghasilan tahun adjustment to prior year corporate income tax
sebelumnya sebagai bagian beban pajak kini as a part of current tax expense, and the
serta sejumlah Rp33.638 sebagai beban denda amount of Rp33,638 as tax penalty expense in
pajak dalam laporan laba rugi tahun berjalan. the current year statement of profit or loss. On
Pada tanggal 22 Juli 2025, CBUT mengajukan July 22, 2025, CBUT submitted an objection
surat keberatan kepada kantor pajak atas letter to the Tax Office in respect to
kurang bayar pajak penghasilan badan tahun underpayment of CIT of Rp216,070,679. Up to
2021 sebesar Rp216.070.679. Sampai dengan the date of completion of this memorandum,
tanggal penyelesaian laporan keuangan ini, CBUT had not yet received the decision on its
CBUT belum menerima hasil keputusan atas objection.
permohonan keberatan tersebut.
i. Pajak penghasilan pilar 2 i. Pillar 2 income taxes
Aturan Pajak Minimum Global (Global Anti- The Global Anti-base Erosion Rule (“Pillar 2”
base Erosion Rule atau model “Pilar 2”) telah model) were adopted in Indonesia were
diadopsi di Indonesia melalui PMK 136/2024 adopted in Indonesia through PMK 136/2024
yang berlaku efektif mulai 1 Januari 2025 effective starting January 1, 2025 (Note 2p).
(Catatan 2p). Berdasarkan aturan tersebut, According to these rules, the Company is
Perusahaan dikategorikan sebagai Entitas considered a Constituent Entity of PT Citra
Konstituen dari PT Citra Borneo Indah, entitas Borneo Indah, the ultimate parent entity (“UPE”)
induk terakhir (“UPE”) yang berdomisili di domiciled in Indonesia, which an inscope MNE
Indonesia, yang merupakan PMN yang wajib to which the Pillar 2 rules shall be applied.
menerapkan ketentuan Pilar 2.
Berdasarkan penilaian yang dilakukan oleh Based on the assessment performed by UPE,
UPE, Perusahaan tidak akan dikenakan pajak the Company will not be required to pay Pillar 2
tambahan Pilar 2 untuk tahun yang berakhir top-up tax for the year ended December 31,
tanggal 31 Desember 2025, karena yurisdiksi 2025, as Indonesian jurisdiction passed the
Indonesia telah memenuhi ketentuan Safe Transitional Safe Harbour under the PMK
Harbour sesuai PMK 136/2024. 136/2024.
21. BEBAN AKRUAL 21. ACCRUED EXPENSES
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Akrual biaya bunga 19.336.495 13.142.195 13.278.655 Accrued interest expense
Jasa profesional 1.946.141 1.420.415 3.173.313 Professional fees
Operasional 306.265 163.188 21.505.882 Operational
Perizinan - 132.319.729 - Permit
Jamsostek - 710.202 829.623 Jamsostek
Lain-lain 35.159.434 19.298.506 27.540.191 Others
Total 56.748.335 167.054.235 66.327.664 Total
97
Page 421
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK 22. BANK LOAN
Utang bank jangka pendek Short-term bank loans
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. (BRI) 1.225.166.792 1.944.959.324 1.267.733.918 (Persero) Tbk. (BRI)
Pinjaman Sindikasi 250.000.000 - - Syndication Loan
Standard Chartered Bank 220.066.762 250.141.557 298.880.978 Standard Chartered Bank
PT KB Bukopin Bank 9.585.154 - - PT KB Bukopin Bank
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. (BNI) - - 870.726.630 (Persero) Tbk. (BNI)
1.704.818.708 2.195.100.881 2.437.341.526
Dikurangi: Biaya perolehan
pinjaman yang belum
diamortisasi (6.674.017) - - Less: Unamortized financing costs
Total 1.698.144.691 2.195.100.881 2.437.341.526 Total
Rincian utang bank jangka pendek Grup adalah The details of the short-term Group bank loan are as
sebagai berikut: follows:
Jenis pinjaman dan Tanggal jatuh
jumlah batas tempo fasilitas/
Kreditur/ pinjaman/Type of loan and Saldo pinjaman/ Bunga/ Facility maturity
Creditor maximum credit limit Outstanding loan Interest date Peruntukkan/ Purpose
Standard Perusahaan, KSA, TSA, a) 31 Desember 2025/ 8,50% - Diperpanjang Pembiayaan kembali atas
Chartered Bank/ SMU, MMS, MKM, MPP/ December 31, 2025: 9,35% per otomatis selama pembelian TBS/
Standard The Company, KSA, TSA, Rp220.066.762 tahun/ dua belas bulan/ Refinancing of purchase of
Chartered Bank SMU, MMS, MKM, MPP (31 Desember 2024/ 8.50% - Automatically FFB
Fasilitas pinjaman jangka December 31, 2024: 9.35% per extended for
pendek/ Short-term loan Rp250.141.557; annum twelve months
facilities 31 Desember 2023/
AS$20.000.000/ December 31, 2023:
US$20,000,000 Rp298.880.978)
PT Bank KB Perusahaan, KSA, TSA, b) 31 Desember 2025/ 8,50% per Jatuh tempo 16 Pembiayaan kembali atas
Indonesia Tbk./ SMU, MMS, MKM, MPP/ December 31, 2025: tahun/ April 2026/ Will pembelian TBS/
PT Bank KB The Company, KSA, TSA, Rp9.585.154 8.50% per mature in April 16, Refinancing of purchase of
Indonesia Tbk. SMU, MMS, MKM, MPP (31 Desember 2024/ annum 2026 FFB
Fasilitas kredit/ Credit December 31, 2024:
facilities RpNihil;
Rp100.000.000/ 31 Desember 2023/
Rp100,000,000 December 31, 2023:
RpNihil)
Pinjaman Perusahaan/ The c) 31 Desember 2025/ 8,75%per Jatuh tempo Pembiayaan modal kerja
Sindikasi/ Company December 31, 2025: tahun/ Desember 2026/ untuk pengembangan
Syndication loan Fasilitas pinjaman jangka Rp250.000.000 8.75%per Will mature in usaha/ Finance working
pendek/ Short-term loan (31 Desember 2024/ annum December, 2026 capital for business
facilities December 31, 2024: expansion
RpNihil;
31 Desember 2023/
December 31, 2023:
RpNihil)
PT Bank Rakyat CBUT/ CBUT d) 31 Desember 2025/ 6,5% per Jatuh tempo Pembiayaan modal kerja
Indonesia Fasilitas pinjaman kredit December 31, 2025: tahun/ Oktober 2026/ Will dan operasional pabrik
(Persero) Tbk./ modal kerja/ Working capital AS$68.000.000 atau 6.5% per mature in October kilang minyak yang
PT Bank Rakyat credit facilities setara dengan/ or annum 2026 berlokasi di kawasan
Indonesia AS$72.500.000/ equivalent to industry Perusahaan/
(Persero) Tbk. US$72,500,000 Rp1.141.175.000 Finance working capital
(31 Desember 2024/ and refinery factory
Fasilitas pinjaman kredit December 31, 2024: operations located in the
modal kerja/ Working capital AS$67.800.000 atau CBUT’s industrial area
credit facilities setara dengan/ or
AS$42.500.000/ equivalent to
US$42,500,000 Rp1.095.784.000;
31 Desember 2023/
December 31, 2023:
AS$71.075.369 atau
setara dengan/ or
equivalent to
Rp1.095.698.000)
98
Page 422
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka pendek (lanjutan) Short-term bank loans (continued)
Rincian utang bank jangka pendek Grup adalah The details of the short-term Group bank loan are as
sebagai berikut: follows:
Jenis pinjaman dan Tanggal jatuh
jumlah batas tempo fasilitas/
Kreditur/ pinjaman/Type of loan and Saldo pinjaman/ Bunga/ Facility maturity
Creditor maximum credit limit Outstanding loan Interest date Peruntukkan/ Purpose
PT Bank Rakyat CBUT/ CBUT e) 31 Desember 2025/ 6,25% per Jatuh tempo Pembiayaan pembelian
Indonesia Fasilitas pinjaman kredit December 31, 2025: tahun/ Oktober 2026/ Will minyak sawit mentah/
(Persero) Tbk./ modal kerja W/A/ Working AS$5.004.814 atau 6.25% per mature in October Finance purchase of crude
PT Bank Rakyat Capital W/A credit facilities setara dengan/ or annum 2026 palm oil
Indonesia AS$20.000.000/ equivalent to
(Persero) Tbk. AS$20,000,000 Rp83.991.792
(31 Desember 2024/
December 31, 2024:
AS$14.825.808 atau
setara dengan/ or
equivalent to
Rp239.614.294;
31 Desember 2023/
December 31, 2023:
AS$11.159.576 atau
setara dengan/ or
equivalent to
Rp172.036.024)
CBUT/ CBUT f) 31 Desember 2025/ 6,25% per Jatuh tempo Fasilitas pembiayaan
Fasilitas pinjaman kredit December 31, 2025: tahun/ Oktober 2026/ Will untuk transaksi forex/
forex line/ Forex line credit RpNihil (31 6.25% per mature in October Facilities for foreign
facility Desember 2024/ annum 2026 exchange transactions.
AS$20.000.000/ December 31, 2024:
AS$20,000,000 RpNihil)
CBUT/ CBUT g) 31 Desember 2025/ 0,5% per Jatuh tempo Fasilitas agunan tunai
Fasilitas pinjaman kredit December 31, 2025: tahun/ Januari 2027/ devisa hasil ekspor/ Cash
agunan tunai devisa hasil RpNihil (31 0.5% per Matured in collateral credit for export
ekspor Rp1.000.000.000/ Desember 2024/ annum January 2027
Rp1,000,000,000 December 31, 2024:
AS$37.715.693 atau
setara dengan/ or
equivalent to
Rp609.561.030;
31 Desember
2023/December 31,
2023: RpNihil)
a) Berdasarkan perjanjian kredit pada tanggal 18 Agustus 2023, Perusahaan, KSA, TSA, SMU, MMS, MKM dan MPP mendapatkan fasilitas pinjaman bank jangka pendek dari
Standard Chartered Bank/ On August 18, 2023, the Company, KSA, TSA, SMU, MMS, MKM, and MPP obtained short-term loan facilities from Standard Chartered Bank.
b) Berdasarkan perjanjian kredit pada tanggal 16 Mei 2025, Perusahaan, KSA, TSA, SMU, MMS, MKM, dan MPP memperoleh fasilitas kredit dari PT Bank KB Indonesia Tbk/
Based on credit agreement dated May 16, 2025, the Company, KSA, TSA, SMU, MMS, MKM, and MPP obtained credit facilities from PT Bank KB Indonesia Tbk.
c) Berdasarkan Akta Perjanjian Kredit Sindikasi No.17 tanggal 18 November 2025, dibuat dihadapan Winter Sigiro SH., MH dan Akta Perjanjian Line Facility Pembiayaan Sindikasi
Musyarakah No.18 tanggal 18 November 2025, dibuat dihadapan Winter Sigiro SH., MH, Perusahaan memperoleh Senior Secured Facility (Fasilitas Kredit Konvensional
“Fasilitas Kredit“ & Fasilitas pembiayaan syariah “Fasilitas Pembiayaan“/ Based on Syndicated Credit Agreement Deed No. 17 dated November 18, 2025, made before Winter
Sigiro, S.H., M.H., and the Syndicated Musyarakah Financing Line Facility Agreement Deed No. 18 dated November 18, 2025, made before Winter Sigiro, S.H., M.H., the
Company obtained a Senior Secured Facility (a conventional credit facility, the “Credit Facility,” and a Sharia-compliant financing facility, the “Financing Facility”).
d) Berdasarkan Akta Perjanjian Kredit No. 17 tanggal 18 Oktober 2023, dibuat dihadapan Winter Sigiro SH., MH yang kemudian diubah dengan Akta Perjanjian Kredit No. 16
tanggal 25 Oktober 2024, dibuat dihadapan Winter Sigiro SH., MH, CBUT memperoleh fasilitas Pinjaman Kredit Modal Kerja dari PT Bank Rakyat Indonesia (Persero) Tbk/
Based on Credit Agreement Deed No. 17 dated October 18, 2023, made before Winter Sigiro, S.H., M.H., which was subsequently amended by Credit Agreement Deed
No. 16 dated October 25, 2024, made before Winter Sigiro, S.H., M.H., CBUT obtained a Working Capital credit facilities from PT Bank Rakyat Indonesia (Persero) Tbk.
e) Berdasarkan Akta Perjanjian Kredit No. 18 tanggal 18 Oktober 2023, dibuat dihadapan Winter Sigiro SH., MH yang kemudian diubah dengan Akta Perjanjian Kredit No. 17
tanggal 25 Oktober 2024, dibuat dihadapan Winter Sigiro SH., MH, CBUT memperoleh fasilitas pinjaman kredit Modal Kerja W/A dari PT Bank Rakyat Indonesia (Persero)
Tbk/ Based on Credit Agreement Deed No. 18 dated October 18, 2023, made before Winter Sigiro, S.H., M.H., which was subsequently amended by Credit Agreement Deed
No. 17 dated October 25, 2024, made before Winter Sigiro, S.H., M.H., CBUT obtained a Working Capital W/A credit facility from PT Bank Rakyat Indonesia (Persero) Tbk.
f) Berdasarkan Akta Perjanjian Kredit tanggal No. 18 tanggal 18 Oktober 2023, dibuat dihadapan Winter Sigiro SH., MH., yang kemudian diubah dengan Akta Perjanjian Kredit
No. 18 tanggal 25 Oktober 2024, dibuat dihadapan Winter Sigiro SH., MH, CBUT memperoleh fasilitas pinjaman kredit Forex Line dari PT Bank Rakyat Indonesia (Persero)
Tbk/ Based on Credit Agreement Deed No. 18 dated October 18, 2023, made before Winter Sigiro, S.H., M.H., which was subsequently amended by Credit Agreement Deed
No. 18 dated October 25, 2024, made before Winter Sigiro, S.H., M.H., CBUT obtained a Forex Line credit facility from PT Bank Rakyat Indonesia (Persero) Tbk.
g) Berdasarkan Perjanjian KMK Cash Collateral Devisa Hasil Ekspor tanggal 29 Januari 2024, CBUT memperoleh fasilitas pinjaman kredit Agunan Tunai Devisa Hasil Ekspor
dari PT Bank Rakyat Indonesia (Persero) Tbk/ Based on an Agreement KMK Cash Collateral Credit for Export Proceeds dated January 29, 2024, CBUT obtained a Cash
Collateral Credit for Export Proceeds loan facility from PT Bank Rakyat Indonesia (Persero) Tbk.
Jaminan-jaminan utang bank jangka pendek: Securities of short-term bank loans:
Fasilitas utang bank jangka pendek tidak Short-term bank loan facilities do not obtain collateral.
memperoleh jaminan.
99
Page 423
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang Long-term bank loans
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Pinjaman Sindikasi 4.886.715.000 2.972.309.760 3.365.258.698 Syndication Loan
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. (BNI) 900.727.610 1.155.765.604 1.539.896.016 (Persero) Tbk. (BNI)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. (BRI) 691.056.812 787.056.812 873.056.812 (Persero) Tbk. (BRI)
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera 20.895.833 - 257.858 Lingga Sejahtera
6.499.395.255 4.915.132.176 5.778.469.384
Dikurangi: Biaya perolehan
pinjaman yang belum
diamortisasi (58.815.323 ) (29.092.771) (3.413.916) Less: Unamortized financing costs
6.440.579.932 4.886.039.405 5.775.055.468
Utang bank jatuh tempo
dalam satu tahun (991.075.964) (1.009.228.617) (913.814.430) Current maturity of bank loan
Utang bank jangka panjang
setelah dikurangi bagian Long-term bank loan - net
jatuh tempo dalam satu tahun 5.449.503.968 3.876.810.788 4.861.241.038 current maturity
Rincian utang bank jangka panjang Grup adalah The details of the long-term Group bank loans are
sebagai berikut: as follows:
Tanggal
jatuh tempo
Jenis pinjaman dan fasilitas/
jumlah batas Facility
Kreditur/ pinjaman/Type of loan Saldo pinjaman/ Bunga/ maturity
Creditor and maximum credit limit Outstanding loan Interest date Peruntukkan/ Purpose
Sindikasi/ Perusahaan/ The a) 31 Desember 2025, 8,75% per Jatuh tempo Pembiayaan kembali atas
Syndication Company saldo pinjaman sebesar tahun/ 8.75% 31 Desember pelunasan kewajiban
Fasilitas Senior Secured Rp4.886.715.000 akan per annum 2033/ Will pokok atas fasilitas
Term Loan atau Line dilunasi dalam 33 mature in pembiayaan sebelumnya
Facility Musyarakah/ angsuran tiga bulanan/ December dan untuk tujuan umum
Senior Secured Term Loan As of December 31, 31, 2033 perusahaan/ Refinance for
or Musyarakah Line Facility 2025, outstanding loan the repayment of principal
Rp5.136.715.000/ amounting to previous financing facilities
Rp5,136,715,000 Rp4,886,715,000 will be and for general corporate
repaid in 33 quarterly purposes
installments.
Perusahaan/ The b) 31 Desember 2025, 9% per Jatuh tempo Pembiayaan kembali atas
Company saldo pinjaman sebesar tahun/ 9% 31 Desember Obligasi Senior yang
Fasilitas Senior Secured RpNihil/ As of December per annum 2030/ Will diterbitkan oleh SSMS
Term Loan atau Line 31, 2025, outstanding mature in Plantation Holdings Pte.
Facility Musyarakah/ loan amounting to RpNil. December Ltd. (“SPH”), entitas anak/
Senior Secured Term Loan 31, 2030 Refinance of the Senior
or Musyarakah Line Facility Notes issued by SSMS
Rp4.300.000.000/ Plantation Holdings Pte.
Rp4,300,000,000 Ltd. (“SPH”), a subsidiary
PT Bank Negara TSA/ TSA c) Per 31 Desember 2025, 8,75% per Jatuh tempo Pembiayaan kembali
Indonesia Fasilitas pembiayaan/ saldo pinjaman sebesar tahun/ 8.75% 25 Desember kebun kelapa sawit/
(Persero) Tbk./ Financing facilities RpNihil / As of December per annum 2025/ Will Refinancing of oil palm
PT Bank Negara Rp465.000.000/ 31, 2025, outstanding mature in plantations
Indonesia Rp465,000,000 loan amounting to RpNill. December
(Persero) Tbk. 25, 2025
TSA/ TSA c) Per 31 Desember 2025, 6,25% per Jatuh tempo Pembiayaan kembali
Fasilitas pembiayaan/ saldo pinjaman sebesar tahun/ 6.25% 25 Desember pabrik kelapa sawit/
Financing facilities AS$Nihil atau setara per annum 2025/ Will Refinancing of palm oil mill
AS$23.308.270 atau setara dengan RpNill / As of mature in
dengan Rp310.000.000/ December 31, 2025, December
US$23,308,270 or outstanding loan 25, 2025
equivalent to amounting to US$Nill or
Rp310,000,000 equivalent to RpNill.
100
Page 424
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Rincian utang bank jangka panjang Grup adalah The details of the long-term Group bank loans are
sebagai berikut: as follows:
Tanggal
jatuh tempo
Jenis pinjaman dan fasilitas/
jumlah batas Facility
Kreditur/ pinjaman/Type of loan Saldo pinjaman/ Bunga/ maturity
Creditor and maximum credit limit Outstanding loan Interest date Peruntukkan/ Purpose
PT Bank Negara TSA/ TSA c) Per 31 Desember 2025, 8,75% per Jatuh tempo Pembiayaan kembali
Indonesia Fasilitas pembiayaan/ saldo pinjaman sebesar tahun/ 8.75% 25 Agustus kebun kelapa sawit/
(Persero) Financing facilities Rp47.142.857 akan per annum 2028/ Will Refinancing of oil palm
Tbk.(lanjutan)/ Rp60.000.000/ dilunasi dalam 11 mature in plantations
PT Bank Negara Rp60,000,000 angsuran tiga bulanan/ August 25,
Indonesia As of December 31, 2028
(Persero) Tbk. 2025, outstanding loan
(continued) amounting to
Rp47,142,857 will be
repaid in 11 quarterly
installments.
MMS/ MMS d) Per 31 Desember 2025, 8,75% per Jatuh tempo Pembiayaan kembali
Fasilitas pembiayaan/ saldo pinjaman sebesar tahun/ 8.75% 25 Oktober kebun kelapa sawit dan
Financing facilities Rp96.900.000 akan per annum 2026/ Will pabrik kelapa sawit di desa
Rp570.000.000/ dilunasi dalam 4 mature in Runtu dan Umpang,
Rp570,000,000 angsuran tiga bulanan/ October 25, Kalimantan Tengah/
As of December 31, 2026 Refinancing of plantations
2025, outstanding loan and palm oil mill in Runtu
amounting to and Umpang Village,
Rp96,900,000 will be Central Kalimantan
repaid in 4 quarterly
installments.
MMS/ MMS d) Per 31 Desember 2025, 8,75% per Jatuh tempo Pembiayaan kembali
Fasilitas pembiayaan/ saldo pinjaman sebesar tahun/ 8.75% 25 Oktober kebun kelapa sawit dan
Financing facilities AS$Nihil dan per annum 2026/ Will pabrik kelapa sawit di desa
AS$25.020.576 atau setara Rp70.884.551 akan mature in Runtu dan Umpang,
dengan Rp380.000.000/ dilunasi dalam 6 October 25, Kalimantan Tengah/
US$25,020,576 or angsuran tiga bulanan/ 2026 Refinancing of plantations
equivalent to As of December 31, and palm oil mill in Runtu
Rp380,000,000 2025, outstanding loan and Umpang Village,
amounting to US$Nill Central Kalimantan
and Rp70.884.551 will
be repaid in 6 quarterly
installments.
MMS/ MMS d) Per 31 Desember 2025, 8,75% per Jatuh tempo Pembiayaan perkebunan
Fasilitas pembiayaan/ saldo pinjaman sebesar tahun/ 8.75% 28 Juni 2028/ kelapa sawit/ Financing of
Financing facilities Rp143.982.046 akan per annum Will mature oil palm plantations
Rp255.375.000/ dilunasi dalam 10 in June 28,
Rp255,375,000 angsuran tiga bulanan/ 2028
As of December 31,
2025, outstanding loan
amounting to
Rp143,982,046 will be
repaid in 10 quarterly
installments.
MKM/ MKM e) Per 31 Desember 2025, 8,75% per Jatuh tempo Pembiayaan kebun kelapa
Fasilitas pembiayaan saldo pinjaman sebesar tahun/ 8.75% 18 Juli 2029/ sawit/ Financing of oil palm
investasi I/ Investment Rp172.416.000 akan per annum Will mature plantations
financing facility I dilunasi dalam 15 in July 18,
Rp482.212.000/ angsuran tiga bulanan/ 2029
Rp482,212,000 As of December 31,
2025, outstanding loan
amounting to
Rp172,416,000 will be
repaid in 15 quarterly
installments.
101
Page 425
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Rincian utang bank jangka panjang Grup adalah The details of the long-term Group bank loans are
sebagai berikut: (lanjutan) as follows: (continued)
Tanggal
jatuh tempo
Jenis pinjaman dan fasilitas/
jumlah batas Facility
Kreditur/ pinjaman/Type of loan Saldo pinjaman/ Bunga/ maturity
Creditor and maximum credit limit Outstanding loan Interest date Peruntukkan/ Purpose
PT Bank Negara MKM/ MKM e) Per 31 Desember 2025: 8,75% per Jatuh tempo Pembiayaan kebun kelapa
Indonesia Fasilitas pembiayaan RpNihil / As of December tahun/ 8.75% 18 Juli 2029/ sawit/ financing of oil palm
(Persero) investasi II/ Investment 31, 2025: RpNil per annum Will mature plantations
Tbk.(lanjutan)/ financing facility II in July 18,
PT Bank Negara Rp151.636.000/ 2029
Indonesia Rp151,636,000
(Persero) Tbk.
(continued)
MKM/ MKM e) Per 31 December 2025, 8,75% dan Jatuh tempo Pembiayaan pabrik kelapa
Fasilitas pembiayaan saldo pinjaman sebesar 6,25% per 18 Juli 2029/ sawit, biogas, dan
investasi III/ Investment Rp117.894.000 dan tahun/ 8.75% Will mature dermaga/ Financing of oil
financing facility III AS$Nihil akan dilunasi dan 6.25% in July 18, palm mill, biogas, and jetty
Rp185.367.000 dan dalam 13 angsuran tiga per annum 2029 purpose
AS$3.319.445/ bulanan/ As of
Rp185,367,000 and December 31, 2025,
US$3,319,445 outstanding loan
amounting to
Rp117,894,000 and
US$Nill will be repaid in
13 quarterly installments.
MKM/ MKM e) Per 31 Desember 2025, 8,75% dan Jatuh tempo Pembiayaan atas bunga
Fasilitas pembiayaan saldo pinjaman sebesar 6,25% per 18 Juli 2029/ pinjaman selama proses
investasi IV/ Investment Rp13.481.342 dan tahun/ 8.75% Will mature pembangunan pabrik
financing facility IV AS$Nihil akan dilunasi dan 6.25% in July 18, kelapa sawit, biogas, dan
Rp25.600.000 dan dalam 14 angsuran tiga per annum 2029 dermaga/ Financing of
AS$458.453/ bulanan/ As of interest during construction
Rp25,600,000 and December 31, 2025, of oil palm mill, biogas,
US$458,453 outstanding loan and jetty
amounting to
Rp13.481.342 and
US$Nill will be repaid in
14 quarterly installments.
MKM/ MKM e) Per 31 Desember 2025: 8,75% per Jatuh tempo Pembiayaan atas bunga
Fasilitas pembiayaan RpNihil / As of tahun/ 8.75% 18 Juli 2029/ pinjaman atas
investasi V/ Investment Decembber 31, 2025: per annum Will mature pembangunan kebun
financing facility V RpNil in July 18, kelapa sawit/ Financing of
Rp33.500.000/ 2029 interest during construction
Rp33,500,000 of palm oil plantations
MKM/ MKM e) Per 31 Desember 2025: 8,75% per 18 Juli 2029/ Pembiayaan atas bunga
Fasilitas pembiayaan Rp35.258.202 akan tahun/ 8.75% Will mature pinjaman atas
investasi VI/ Investment dilunasi dalam 15 per annum in July 18, pembangunan kebun
financing facility VI angsuran tiga bulanan/ / 2029 kelapa sawit/ Financing of
Rp37.057.065/ As of Decembber 31, interest during construction
Rp37,057,065 2025: Rp35,258,202 will of palm oil plantations
be repaid in 15 quarterly
installments.
MKM/ MKM e) Per 31 Desember 2025: 8,75% per 18 Juli 2029/ Pembiayaan atas bunga
Fasilitas pembiayaan Rp4.563.743 akan tahun/ 8.75% Will mature pinjaman atas
investasi VII/ Investment dilunasi dalam 15 per annum in July 18, pembangunan kebun
financing facility VII angsuran tiga bulanan/ / 2029 kelapa sawit/ Financing of
Rp4.796.562/ As of Decembber 31, interest during construction
Rp4,796,562 2025: Rp4,563,743 will of palm oil plantations
be repaid in 15 quarterly
installments.
MKM/ MKM e) Per 31 Desember 2025: 8,75% per 25 Agustus Pembiayaan atas bunga
Fasilitas pembiayaan Rp49.336.025 akan tahun/ 8.75% 2030/ Will pinjaman atas
investasi VIII/ Investment dilunasi dalam 19 per annum mature in pembangunan kebun
financing facility VIII angsuran tiga bulanan/ / August 25, kelapa sawit/ Financing of
Rp113.750.880/ As of Decembber 31, 2030 interest during construction
Rp113.750.880 2025: Rp49,336,025 will of palm oil plantations
be repaid in 19 quarterly
installments.
102
Page 426
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Rincian utang bank jangka panjang Grup adalah The details of the long-term Group bank loans are
sebagai berikut: (lanjutan) as follows: (continued)
Tanggal
jatuh tempo
Jenis pinjaman dan fasilitas/
jumlah batas Facility
Kreditur/ pinjaman/Type of loan Saldo pinjaman/ Bunga/ maturity
Creditor and maximum credit limit Outstanding loan Interest date Peruntukkan/ Purpose
PT Bank Negara MPP/ MPP f) Per 31 Desember 2025, 8,75% Jatuh tempo Pembangunan pabrik
Indonesia Fasilitas pembiayaan saldo pinjaman sebesar per 3 November kelapa sawit dan biogas/
(Persero) investasi/ Investment credit Rp99.003.000 akan tahun/ 2029/ Will Finance construction of
Tbk.(lanjutan)/ facility dilunasi dalam 13 8.75% mature in palm oil mill and biogas
PT Bank Negara Rp169.803.000/ angsuran tiga bulanan/ As per November 3,
Indonesia Rp169,803,000 of December 31, 2025, annum 2029
(Persero) Tbk. outstanding loan
(continued) amounting to
Rp99,003,000 wil be
repaid in 13 quarterly
installments.
MPP/ MPP f) Per 31 Desember 2025, 8,75% Jatuh tempo Pembiayaan bunga selama
Fasilitas Interest During saldo pinjaman sebesar per 3 November masa pembangunan pabrik
Constructions (IDC)/ Interest Rp16.442.590 akan tahun/ 2029/ Will kelapa sawit dan biogas/
During Constructions (IDC) dilunasi dalam 13 8.75% mature in Financing the interest
facility angsurann tiga bulanan/ per November 3, during the construction of
Rp22.900.000/ As of December 31, 2025, annum 2029 palm oil mill and biogas
Rp22,900,000 outstanding loan
amounting to
Rp16,442,590 will be
repaid in 13 quarterly
installments.
MPP/ MPP f) Per 31 Desember 2025, 8,75% Jatuh tempo Pembangunan pabrik
Fasilitas pembiayaan saldo pinjaman sebesar per 25 Agustus kelapa sawit dan biogas/
investasi/ Investment credit Rp33.104.242 akan tahun/ 2029/ Will Finance construction of
facility dilunasi dalam 15 8.75% mature in palm oil mill and biogas
Rp77.223.621/ angsurann tiga bulanan/ per August 25,
Rp77,223,621 As of December 31, 2025, annum 2029
outstanding loan
amounting to
Rp33,104,242 will be
repaid in 15 quarterly
installments.
SML/ SML Per 31 Desember 2025, 8,75% Jatuh tempo Pembangunan pabrik
Fasilitas pembiayaan fasilitas ini telah lunas/ As per 11 Mei 2025/ kelapa sawit/ Finance
investasi/ Investment credit of December 31, 2025, tahun/ Matured in construction of palm oil mill
facility this facility has been fully 8.75% May 11, 2025
Rp16.498.000/ paid. per
Rp16,498,000 annum
PT Bank Rakyat Perusahaan/ The company g) Per 31 Desember 2025, 8,75% Jatuh tempo Pembelian unit lantai
Indonesia Fasilitas pembiayaan kredit saldo pinjaman sebesar per 31 Oktober sebagai kantor representasi
(Persero) Tbk./ investasi/ Investment credit Rp11.056.812 akan tahun/ 2027/ Will Perusahaan di Equity
PT Bank Rakyat facility dilunasi dalam 22 8.75% mature in Tower, Jakarta/ Purchase
Indonesia Rp48.060.600/ angsuran bulanan/ As of per October 31, unit office in Equity Tower
(Persero) Tbk. Rp48,060,600 December 31, 2025, annum 2027 as the Company’s
outstanding loan representative office in
amounting to Jakarta.
Rp11,056,812 and will be
repaid in 22 monthly
installmennts
CBUT/ CBUT h) Per 31 Desember 2025, 8,75% Jatuh tempo Pembiayaan umum
Fasilitas pinjaman kredit saldo pinjaman sebesar per 17 Oktober perusahaan/ Finance
transaksional khusus/ Rp673.348.000/ As of tahun/ 2029/ Will general corporate
Special transactional credit December 31, 2025, 8.75% mature in
facility outstanding loan per October 17,
Rp850.000.000/ amounting to annum 2029
Rp850,000,000 Rp673,348,000
PT Bank SML/ SML i) Per 31 Desember 2025, 15% per Jatuh tempo Pembiayaan modal kerja /
Perkreditan Fasilitas pinjaman kredit saldo pinjaman sebesar tahun/ 18 January Finance working capital
Rakyat Lingga investasi/ Investment credit Rp1.562.500 / As of 15% per 2028/ Will
Sejahtera/ loan facility December 31, 2025, annum mature in
PT Bank Rp2.250.000/ Rp2,250,000 outstanding loan January 18,
Perkreditan amounting to 2028
Rakyat Lingga Rp1,562,500
Sejahtera .
103
Page 427
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Rincian utang bank jangka panjang Grup adalah The details of the long-term Group bank loans are
sebagai berikut: (lanjutan) as follows: (continued)
Tanggal
jatuh tempo
Jenis pinjaman dan fasilitas/
jumlah batas Facility
Kreditur/ pinjaman/Type of loan Saldo pinjaman/ Bunga/ maturity
Creditor and maximum credit limit Outstanding loan Interest date Peruntukkan/ Purpose
PT Bank SML/ SML j) Per 31 Desember 2025, 12% per Jatuh tempo Pembiayaan modal kerja /
Perkreditan Fasilitas pinjaman kredit saldo pinjaman sebesar tahun/ 19 Oktober Finance working capital
Rakyat Lingga modal kerja/ working capital Rp6.111.111 / As of 12% per 2027/ Will
Sejahtera facility December 31, 2025, annum mature in
(lanjutan)/ Rp10.000.000/ outstanding loan October 19,
PT Bank Rp10,000,000 amounting to 2027
Perkreditan Rp6,111,111
Rakyat Lingga
Sejahtera.
(continued)
SML/ SML k) Per 31 Desember 2025, 15% per Jatuh tempo Pembiayaan modal kerja /
Fasilitas pinjaman kredit saldo pinjaman sebesar tahun/ 27 Februari Finance working capital
modal kerja/ working capital Rp6.111.111/ As of 15% per 2027/ Will
facility December 31, 2025, annum mature in
Rp34.000.000/ outstanding loan February 27,
Rp34,000,0000 amounting to 2027
Rp6,111,111
a) Berdasarkan Akta Perjanjian Kredit Sindikasi No.17 tanggal 18 November 2025, dibuat dihadapan Winter Sigiro SH., MH dan Akta Perjanjian Line Facility
Pembiayaan Sindikasi Musyarakah No.18 tanggal 18 November 2025, dibuat dihadapan Winter Sigiro SH., MH, Perusahaan memperoleh Senior Secured
Facility (Fasilitas Kredit Konvensional “Fasilitas Kredit“ & Fasilitas pembiayaan syariah “Fasilitas Pembiayaan“)/ Based on Syndicated Credit Agreement Deed
No. 17 dated November 18, 2025, executed before Winter Sigiro, S.H., M.H., and the Syndicated Musyarakah Financing Line Facility Agreement Deed No. 18
dated November 18, 2025, executed before Winter Sigiro, S.H., M.H. the Company obtained a Senior Secured Facility (a conventional credit facility, the “Credit
Facility,” and a Sharia-compliant financing facility, the “Financing Facility”).
b) Berdasarkan Akta Perjanjian Kredit Sindikasi No.35 tanggal 27 Juni 2022, dibuat dihadapan Dewantari Handayani, SH, MPA, sebagaimana diubah terakhir
berdasarkan Perubahan Ketiga atas Perubahan dan Penegasan Kembali Perjanjian Kredit Sindikasi No. 01 tanggal 18 Desember 2024, dibuat dihadapan
Winter Sigiro SH., MH dan berdasarkan Akta Perjanjian Line Facility Pembiayaan Sindikasi berdasarkan Prinsip Musyarakah No.36 tanggal 27 Juni 2022,
dibuat dihadapan Dewantari Handayani, SH, MPA, sebagaimana diubah terakhir berdasarkan Perubahan Ke-Empat Perjanjian Line Facility Pembiayaan
Sindikasi Berdasarkan Prinsip Musyarakah No. 02 tanggal 18 Desember 2024, dibuat dihadapan Winter Sigiro SH., MH/ Based on the Credit Syndicated
Agreement Deed No.35 dated June 27, 2022, drawn up before Dewantari Handayani, SH, MPA as last amended by the Third Amendment to the Amended
and Restated Syndicated Loan Agreement Deed dated December 18, 2024, drawn up before Winter Sigiro SH., MH and based on the Syndicated Line Facility
Financing Agreement under the Musyarakah Principle No.36 dated June 27, 2022, drawn up before Dewantari Handayani, SH, MPA, as last amended by the
Fourth Amendment to the Syndicated Line Facility Financing Agreement under the Musyarakah Principle No.02 dated December 18, 2024, drawn up before
Winter Sigiro SH., MH.
c) Berdasarkan Akta Perjanjian Kredit No.18 Tanggal 09 Desember 2016, dibuat dihadapan DR Tintin Surtini, SH., MH., MKN, TSA memperoleh fasilitas
pembiayaan dari PT Bank Negara Indonesia (Persero) Tbk. Berdasarkan Perjanjian Kredit No. 07 tanggal 07 Februari 2025, dibuat dihadapan Winter Sigiro
SH., MH, TSA mendapatkan tambahan fasilitas pembiayaan dengan jumlah maksimum Rp60.000.000/ Based on a Credit Agreement Deed No.18 dated
February 7, 2025 drawn up before DR Tintin Surtini, SH., MH., MKN, TSA obtained financing facilities from PT Bank Negara Indonesia (Persero) Tbk.
Furthermore, based on Loan Agreement No.7 dated February 7, 2025, drawn up before Winter Sigiro SH., MH, TSA obtained an additional financing facility
with a maximum amount of Rp60,000,000.
d) Berdasarkan Akta Perjanjian Kredit No.40 Tanggal 26 Oktober 2018, dibuat dihadapan DR Tintin Surtini, SH., MH., MKn, MMS memperoleh fasilitas
pembiayaan dari PT Bank Negara Indonesia (Persero) Tbk. Berdasarkan Perjanjian Kredit No. 05 tanggal 7 Februari 2025, dibuat dihadapan Winter Sigiro
SH., MH, MMS mendapatkan tambahan fasilitas pembiayaan dengan jumlah maksimum Rp255.475.000/ Based on an Credit Agreement Deed No.40 dated
October 26, 2018, drawn up before DR Tintin Surtini, SH., MH., MKn, MMS obtained financing facilities from PT Bank Negara Indonesia (Persero) Tbk.
Furthermore, based on Loan Agreement No.05 dated February 7, 2025, drawn up before Winter Sigiro SH., MH, MMS obtained an additional financing facility
with a maximum amount of Rp255,475,000.
e) Berdasarkan Akta Perjanjian Kredit No.19 Tanggal 19 Juli 2019, dibuat dihadapan DR Tintin Surtini, SH., MH., MKn, MKM memperoleh beberapa fasilitas
pembiayaan dari PT Bank Negara Indonesia (Persero) Tbk/ Based on an Credit Ageement Deed No.19 dated July 19, 2019, drawn up before DR Tintin Surtini,
SH., MH., MKn, MKM obtained financing facilities from PT Bank Negara Indonesia (Persero) Tbk.
f) Berdasarkan Akta Perjanjian Kredit No.18 Tanggal 4 November 2019, dibuat dihadapan DR Tintin Surtini, SH., MH., MKn, MPP memperoleh fasilitas
pembiayaan investasi dan fasilitas Interest During Constructions (IDC) dari PT Bank Negara Indonesia (Persero) Tbk/ Based on an Credit Agreement Deed
No.18 drawn up before Dr. Tintin Surtini, S.H., M.H., M.Kn., dated November 4, 2019, MPP obtained investment credit facility and Interest During Constructions
(IDC) facility from PT Bank Negara Indonesia (Persero) Tbk.
g) Berdasarkan Akta Perjanjian Kredit No. 22 tanggal 30 Oktober 2019, dibuat dihadapan DR Tintin Surtini, SH., MH., Mkn, Perusahaan memperoleh fasilitas
pembiayaan kredit investasi dari PT Bank Rakyat Indonesia (Persero) Tbk/ Based on an Credit Agreement Deed No.22, dated October 30, 2019, drawn up
before DR Tintin Surtini, SH., MH., Mkn, the Company obtained investment credit facility from PT Bank Rakyat Indonesia (Persero) Tbk.
h) Berdasarkan Akta Perjanjian Kredit No.16 tanggal 18 Oktober 2023 dibuat dihadapan Winter Sigiro SH., MH, CBUT memperoleh fasilitas pinjaman kredit
Transaksional Khusus dari PT Bank Rakyat Indonesia (Persero) Tbk/ Based on Loan Agreement Deed No. 16 dated October 18, 2023, drawn up before Winter
Sigiro, SH., MH. CBUT obtained a Special Transactional credit facility from PT Bank Rakyat Indonesia (Persero) Tbk.
i) Berdasarkan surat persetujuan kredit investasi tanggal 18 Februari 2025, SML memperoleh fasilitas pinjaman kredit investasi dari PT Bank Perkreditan Rakyat
Lingga Sejahtera/ Based on Credit Approval Letter dated February 18, 2025, SML obtained investment credit facility from PT Bank Perkreditan Rakyat Lingga
Sejahtera.
j) Berdasarkan surat persetujuan kredit tanggal 6 November 2024, SML memperoleh fasilitas pinjaman Kredit Modal Kerja dari PT Bank Perkreditan Rakyat
Lingga Sejahtera/ Based on Credit Approval Letter dated November 6, 2024, SML obtained Working Capital Loan facility from PT Bank Perkreditan Rakyat
Lingga Sejahtera.
104
Page 428
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Rincian utang bank jangka panjang Grup adalah The details of the long-term Group bank loans are as
sebagai berikut: (lanjutan) follows: (continued)
k) Berdasarkan surat persetujuan kredit tanggal 22 Februari 2024, SML memperoleh fasilitas pinjaman Kredit Modal Kerja dari PT Bank Perkreditan Rakyat
Lingga Sejahtera/ Based on Credit Approval Letter dated Februari 22, 2024, SML obtained Working Capital Loan facility from PT Bank Perkreditan Rakyat
Lingga Sejahtera.
Jaminan-jaminan utang bank jangka panjang: Securities of long-term bank loans:
Fasilitas Pinjaman Sindikasi Syndicated Loan Facility
Perusahaan The Company
Fasilitas pinjaman ini dijamin dengan: The loan facility is secured by:
1. Piutang dan persediaan Perusahaan, KSA, 1. The Company’s, KSA, SMU and SML
SMU dan SML yang telah diikat dalam sertifikat receivables and inventories that has been
jaminan fidusia granted in the fiduciary guarantee certificate.
2. Perkebunan kelapa sawit dan pabrik kelapa 2. The Company's, KSA, SMU and SML oil palm
sawit milik Perusahaan, KSA, SMU dan SML plantations, including land, plants, non-plants
termasuk di dalamnya tanah, tanaman, non- and all factory buildings as stated in the
tanaman dan seluruh bangunan pabrik Company’s certifcates of landright.
sebagaimana tertera dalam sertifikat Hak Guna
Usaha.
3. Rekening-rekening Escrow yang dibuka di Agen 3. Escrow accounts opened with the Escrow
Penampungan yang telah diikat dalam Sertifikat Agent that have been pledged under the
Gadai Pledge Certificate.
4. Tagihan klaim asuransi Perusahaan yang telah 4. The Company’s insurance claim bills, that have
diikat dalam sertifikat jaminan fidusia. been granted in the fiduciary guarantee
certificate.
Fasilitas pinjaman ini dijamin dengan: The loan facility is secured by:
Fasilitas Pinjaman Sindikasi II Syndicated Loan Facility II
Perusahaan The Company
Fasilitas pinjaman ini dijamin dengan: The loan facilities is secured by:
1. Segala harta kekayaan Perusahaan, baik yang 1. All of the Company Assets, both movable and
bergerak maupun tidak bergerak, baik yang immovable, both existing and those that will
sudah ada maupun yang akan ada dikemudian exist in the future.
hari.
2. Seluruh jaminan merupakan jaminan paripassu 2. All guarantees are paripassu guarantees for
bagi pemberi fasilitas, oleh karenanya akan the facility provider, therefore a separate
dibuatkan sebuah perjanjian terpisah yang agreement will be made which regulates the
mengatur pelaksanaan pembagian hasil implementation of the distribution of the
jaminan sesuai porsi pembiayaan masing- guarantee results according to the financing
masing pemberi fasilitas. portion of each facility provider.
3. Agunan Debitur/Nasabah akan dilakukan 3. The Company’s collateral will be fully bound
pengikatan secara sempurna dengan nilai with a minimum coverage value of the
coverage atas keseluruhan fasilitas sindikasi entire syndicated facility of 121% (one hundred
minimum sebesar 121% (seratus dua puluh and twenty one percent).
satu persen).
4. Persediaan Perusahaan yang telah diikat dalam 4. The Company’s inventories that has been
sertifikat jaminan fidusia. granted in the fiduciary guarantee certificate.
105
Page 429
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Jaminan-jaminan utang bank jangka panjang: Securities of long-term bank loans: (continued)
(lanjutan)
Fasilitas Pinjaman Sindikasi II (lanjutan) Syndicated Loan Facility II (continued)
Perusahaan (lanjutan) The Company (continued)
Fasilitas pinjaman ini dijamin dengan: (lanjutan) The loan facility is secured by: (continued)
5. Piutang Perusahaan, KSA, SMU and SML yang 5. The Company’s, KSA, SMU and SML
telah diikat dalam sertifikat jaminan fidusia receivables, that have been granted in the
fiduciary guarantee certificate.
6. Tagihan klaim asuransi Perusahaan, KSA dan 6. The Company’s, KSA and SMU insurance claim
SMU yang telah diikat dalam sertifikat jaminan bills, that have been granted in the fiduciary
fidusia. guarantee certificate.
7. Perkebunan kelapa sawit Perusahaan, 7. The Company's oil palm plantations, including
termasuk di dalamnya tanah, tanaman, non- land, plants, non-plants and all factory buildings
tanaman dan seluruh bangunan pabrik as stated in the Company’s certificates of land
sebagaimana tertera dalam sertifikat Hak Guna rights.
Usaha
8. Perkebunan kelapa sawit KSA dan SMU 8. KSA and SMU oil palm plantations, including
termasuk di dalamnya tanah, tanaman, non- land, plants, non-plants and all factory buildings
tanaman dan seluruh bangunan pabrik as stated in the Company’s certificates of land
sebagaimana tertera dalam sertifikat Hak Guna rights.
Usaha
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) Indonesia (Persero) Tbk. (“BNI”)
Entitas anak The Subsidiaries
PT Tanjung Sawit Abadi (“TSA”) PT Tanjung Sawit Abadi (“TSA”)
Fasilitas pinjaman ini dijamin dengan: The loan facilities is secured by:
1. Tanah seluas 148.090 meter persegi milik TSA 1. Land area of 148,090 square meters owned by
yang berlokasi di Lamandau, Kotawaringin TSA located in Lamandau, Kotawaringin Barat
Barat sebagaimana tertera dalam sertifikat Hak as stated in TSA’s certificates of building
Guna Bangunan ("HGB") termasuk aset (“HGB”) including plantation assets, buildings,
perkebunan, bangunan, dan instalasi atasnya. and the installations thereon.
2. Tanah seluas 64.122.856 meter persegi milik 2. Land with a total area of 64,122,856 square
TSA yang berlokasi di Lamandau, Kotawaringin meters owned by TSA, located in Lamandau,
Barat sebagaimana tertera dalam sertifikat Hak Kotawaringin Barat, as stated in the Right to
Guna Usaha ("HGU") termasuk aset Cultivate (Hak Guna Usaha or "HGU")
perkebunan, bangunan, dan instalasi atasnya. certificates, including plantation assets,
buildings, and installations situated thereon.
3. Penjaminan oleh Perusahaan. 3. Corporate guarantee from the Company.
PT Mitra Mendawai Sejati (“MMS”) PT Mitra Mendawai Sejati (“MMS”)
Fasilitas pinjaman ini dijamin dengan: The loan facilities are secured by:
1. Tanah seluas 8.921 Ha milik MMS yang 1. Land area of 8,921 Ha owned by MMS located
berlokasi di desa Umpang, Arut Selatan, in Umpang village, South Arut, Kotawaringin
Kotawaringin Barat sebagaimana tertera dalam Barat as stated in the MMS’s certificates of
sertifikat Hak Guna Usaha ("HGU") termasuk landright (“HGU”) including plantation assets,
aset perkebunan, bangunan dan instalasi buildings and the installations thereon.
atasnya.
106
Page 430
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Jaminan-jaminan utang bank jangka panjang Securities of long-term bank loans (continued):
(lanjutan):
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak (lanjutan) The Subsidiaries (continued)
PT Mitra Mendawai Sejati (“MMS”) (lanjutan) PT Mitra Mendawai Sejati (“MMS”) (continued)
Fasilitas pinjaman ini dijamin dengan: (lanjutan) The loan facilities are secured by: (continued)
2. Penjaminan oleh PT Mandiri Indah Lestari dan 2. Corporate guarantees from PT Mandiri Indah
PT Prima Sawit Borneo. Lestari and PT Prima Sawit Borneo.
PT Menteng Kencana Mas (“MKM”) PT Menteng Kencana Mas (“MKM”)
Fasilitas pinjaman ini dijamin dengan: The loan facilities are secured by:
1. Tanah seluas 2.634,98 Ha milik MKM yang 1. Land area of 2,634.98 Ha owned by MKM
berlokasi di Pulang Pisau, Kalimantan Tengah located in Pulang Pisau, Central of Kalimantan
sebagaimana tertera dalam sertifikat Hak Guna as stated in the MKM’s certificates of landright
Usaha ("HGU"). (“HGU”).
2. Tanah seluas 29,59 Ha milik MKM yang 2. Land area of 29.59 Ha owned by MKM located
berlokasi di Pulang Pisau, Kalimantan Tengah in Pulang Pisau, Central of Kalimantan as
sebagaimana tertera dalam sertifikat Hak Guna stated in the MKM’s certificates of buildingright
Bangunan ("HGB"). (“HGB”).
3. Tanah dengan dengan status Ijin Usaha 3. Land area with of the status of a Large
Perkebunan Besar yang diikat dengan Plantation Business Permit that is bound by a
Perjanjian Penyerahan Jaminan dan Guarantee and Provision of Authority
Pemberian Kuasa (PPJPK) senilai Agreement (PPJPK) amounted
Rp350.726.000. Rp350,726,000.
4. Penjaminan oleh PT Mandiri Indah Lestari dan 4. Corporate guarantees from PT Mandiri Indah
PT Prima Sawit Borneo. Lestari and PT Prima Sawit Borneo.
5. Saham MKM yang dimiliki oleh KSA dan MMS. 5. MKM’s shares owned by KSA and MMS.
PT Mirza Pratama Putra (“MPP”) PT Mirza Pratama Putra (“MPP”)
Fasilitas pinjaman ini dijamin dengan: The loan facilities are secured by:
1. Tanah seluas 3.417,01 Ha milik MPP yang 1. A land area of 3,417.01 hectares owned by
berlokasi di Lamandau, Kalimantan tengah MPP, located in Lamandau, Central Kalimantan,
sebagaimana tertera dalam sertifikat Hak Guna as stated in the Right to Cultivate (“HGU”)
Usaha ("HGU") certificate.
2. Saham MPP yang dimiliki oleh KSA dan MMS. 2. MPP’s shares are owned by KSA and MMS.
3. Penjaminan oleh PT Prima Sawit Borneo dan PT 3. Corporate guarantees from PT Prima Sawit
Mandiri Indah Lestari. Borneo and PT Mandiri Indah Lestari.
PT Sawit Mandiri Lestari (“SML”) PT Sawit Mandiri Lestari (“SML”)
Fasilitas pinjaman ini dijamin dengan: The loan facilities are secured by:
1. Tanah seluas 9.415 Ha yang berlokasi di 1. Land with area of 9,415 Ha located at
Kabupaten Lamandau, dengan Sertifikat Hak Lamandau Regency, with Certificate of Right to
Guna Usaha (SHGU). Cultivate (SHGU).
2. Pabrik kelapa sawit (PKS) atas nama SML yang 2. Palm oil Mill owned by SML located at
berlokasi di Kabupaten Lamandau Lamandau.
107
Page 431
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Jaminan-jaminan utang bank jangka panjang Securities of long-term bank loans (continued):
(lanjutan):
Fasilitas Kredit Investasi PT Bank Negara Investment Credit Facility from PT Bank Negara
Indonesia (Persero) Tbk. (“BNI”) (lanjutan) Indonesia (Persero) Tbk. (“BNI”) (continued)
Entitas anak (lanjutan) The Subsidiaries (continued)
PT Sawit Mandiri Lestari (“SML”) (lanjutan) PT Sawit Mandiri Lestari (“SML”) (continued)
Fasilitas pinjaman ini dijamin dengan: (lanjutan) The loan facilities are secured by: (continued)
3. Kebun kelapa sawit dan PKS atas nama 3. Palm oil plantation and palm oil mill owned by
PT Citra Borneo Indah (”CBI”) seluas 710,80 Ha PT Citra Borneo Indah (“CBI”), with a total area
yang berlokasi di Desa Batu Kotam yang akan of 710.80 Ha, located in Batu Kotam Village,
dibalik nama menjadi atas nama SML. which is in the process of being transferred to
the name of the SML.
4. Pabrik kelapa sawit, bangunan perumahan, dan 4. Palm oil mill, residential building and factory
mesin pabrik atas nama CBI yang berlokasi di machinery owned by CBI located at Batu Kotam
Desa Batu Kotam, yang akan dibalik nama Village, which is in the process of being
menjadi atas nama SML. transferred to the name of SML.
5. Beberapa tanah beserta tanaman kelapa sawit 5. Several land and palm oil plants located at
yang terletak di Desa Kinipan, Desa Ginih, Desa Kinipan Village, Ginih Village, Batu Tambun
Batu Tambun, Kecamatan Delang, Desa Sungai Village, Delang District, Sungai Tuat Village,
Tuat, Desa Tanjung Beringin, Desa Cuhai Tanjung Beringin Village, Cuhai Kawa Village,
Kawa, Desa Karang Taba, Desa Panopa, Desa Karang Taba Village, Panopa Village, Saju
Saju, Desa Tapin Bini dan Desa Samu Jaya, Village, Tapin Bini Village and Samu Jaya
Kecamatan Lamandau, Kabupaten Lamandau, Village, Lamandau Sub-district, Lamandau
Provinsi Kalimantan Tengah. District, Central Kalimantan Province.
6. Penjaminan oleh perusahaan dari PT Mandiri 6. Corporate guarantee from PT Mandiri Indah
Indah Lestari dan PT Prima Sawit Borneo. Lestari and PT Prima Sawit Borneo.
Fasilitas Kredit Investasi PT Bank Rakyat Investment Credit Facility from PT Bank Rakyat
Indonesia (Persero) Tbk. (BRI) Indonesia (Persero) Tbk. (BRI)
Perusahaan The Company
Fasilitas pinjaman ini dijamin dengan: The loan facility is secured by:
1. Kantor di Equity Tower Jakarta 1. Office space in Equity Tower Jakarta
2. Deposito senilai Rp6.007.575 2. Time deposit amounting Rp6,007,575
Entitas anak The Subsidiaries
PT Citra Borneo Utama Tbk. (“CBUT”) PT Citra Borneo Utama Tbk. (“CBUT”)
Pinjaman bank tersebut dijamin dengan: These bank loans are secured by:
1. Piutang usaha milik CBUT senilai 1. CBUT’s trade receivables are worth
Rp750.000.000. Rp750,000,000.
2. Persediaan milik CBUT senilai 2. CBUT’s owned inventory worth
Rp1.000.000.000. Rp1,000,000,000.
3. Bangunan Jetty milik PT Surya Borneo Industri, 3. Jetty building owned by PT Surya Borneo
pihak berelasi, senilai Rp48.488.000. Industri, a related party, worth Rp48,488,000.
4. Tanah beserta bangunan seluas 268.200 m2 4. Land area including buildings covering an area
milik PT Surya Borneo Industri, pihak berelasi, of 268,200 m2 owned by PT Surya Borneo
di kelurahan Kumai Hulu, dengan sertifikat Hak Industri, a related party, in Kumai Hulu sub-
Guna Bangunan (HGB). district, with Building Use Rights (HGB)
certificate.
108
Page 432
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Jaminan-jaminan utang bank jangka panjang Securities of long-term bank loans (continued):
(lanjutan):
Fasilitas Kredit Investasi PT Bank Rakyat Investment Credit Facility from PT Bank Rakyat
Indonesia (Persero) Tbk. (BRI) (lanjutan) Indonesia (Persero) Tbk. (BRI) (continued)
Entitas anak Subsidiaries
PT Citra Borneo Utama Tbk. (“CBUT”) (lanjutan) PT Citra Borneo Utama Tbk. (“CBUT”)
(continued)
Pinjaman bank tersebut dijamin dengan: (lanjutan) These bank loans are secured by: (continued)
5. Tanah beserta bangunan seluas 5. Land area including buildings covering an area
313.300 m2, 101.400 m2, 34.800 m2, of 313,300 m2, 101,400 m2, 34,800 m2,
139.700 m2, 4.474 m2, 88.700 m2, 44.500 m2 139,700 m2, 4,474 m2, 88,700 m2, 44,500 m2
milik PT Surya Borneo Industri, pihak berelasi, owned by PT Surya Borneo Industri, a related
di kelurahan Kumai Hulu, dengan sertifikat party, in Kumai Hulu sub-district, with Building
HGB. HGB certificate.
6. Giro/tabungan devisa hasil ekspor sumber daya 6. Current account/savings from proceed from
alam minimal senilai penempatannya. export of natural resources at least equal to the
placement.
Fasilitas Kredit Investasi PT Bank Perkreditan Investment Credit Facility from PT Bank
Rakyat Lingga Sejahtera Perkreditan Rakyat Sejahtera
PT Sawit Mandiri Lestari (“SML”) PT Sawit Mandiri Lestari (“SML”)
Pinjaman bank tersebut dijamin dengan 6 (enam) This bank loan is secured by 6 (six) unit vehicles
unit kendaraan milik SML. owned by SML.
Pinjaman bank tersebut dijamin dengan piutang atas This bank loan is secured by reveivables from sales
penjualan Crude Palm Oil terhadap CBUT sebesar of Crude Palm Oil to CBUT amounting to
Rp20.501.820 dan piutang milik SML kepada PT Rp20,501,820 and SML's receivables to PT Bank
Bank Perkreditan Rakyat Lingga Sejahtera sebesar Perkreditan Rakyat Sejahtera amounting to
Rp51.915.490. Rp51,915,490.
Pembatasan Covenants
Kreditur/ Entitas/
Creditors Entity Pembatasan/Covenants
Sindikasi Perusahaan 1. Rasio Debt Service Coverage Konsolidasian periode terkait tidak kurang dari 1,25x/Consolidated Debt
Service Coverage ratio for the related period not less than 1.25x.
2. Rasio kewajiban terhadap ekuitas Konsolidasian periode terkait tidak lebih dari 3,5x/Consolidated Net
Debt to equity ratio for the related period not more than 3.5x.
3. Rasio Kewajiban terhadap LTM Adjusted EBITDA Konsolidasioan periode terkait tidak lebih dari 2,5x/
Consolidated Net Debt to LTM Adjusted EBITDA ratio for the related period not more than 2.5x.
109
Page 433
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Pembatasan (lanjutan) Covenants (continued)
Kreditur/ Entitas/
Creditors Entity Pembatasan/Covenants
PT Bank Perusahaan, 1. Menjaga kondisi keuangan berikut, sebagaimana didefinisikan dalam perjanjian fasilitas/ Shall maintain
Negara TSA, MMS, the following financial condition, as defined in the facility agreement:
Indonesia MKM, MPP - Rasio lancar periode terkait tidak kurang dari 1,0x/ Current ratio for the related period not less than
(Persero) 1.0x.
Tbk. - Rasio kewajiban terhadap ekuitas periode terkait tidak lebih dari 2,6x/ Debt to equity ratio for the
related period not more than 2.6x
- Rasio Debt Service Coverage periode terkait tidak kurang dari 1,0x/ Debt Service Coverage ratio for
the related period not less than 1.0x
2. Mengasuransikan seluruh aset jaminan pada Perusahaan asuransi yang disetujui oleh BNI serta dalam
polis asuransi tersebut harus memuat Banker's Clause/ Insuring all pledged assets as collaterals to the
insurance company approved by BNI and the insurance policy should include Banker's Clause.
3. Tidak diperkenankan melakukan merger, akuisisi dan penjualan atau pemindahtanganan atau
pelepasan hak atas harta kekayaan Perusahaan, kecuali dalam rangka kegiatan usaha sehari-hari/ Not
allowed to conduct mergers, acquisitions and the sale or transfer or disposal of the Company’s property
rights, except in the ordinary course of day-to-day operations.
4. Tidak diperkenankan melakukan pembayaran dan/atau pelunasan atas pinjaman yang diperoleh dari
Pemegang Saham, entitas berelasi, entitas anak maupun pihak ketiga lainnya/ Not allowed to make
repayments and/or settlement of loans obtained from the Shareholder, affiliated company, subsidiaries,
and third parties.
5. Kegagalan perusahaan afiliasi memenuhi kewajiban kepada bank/ Failure of affiliated companies to fulfill
its obligations to the bank.
PT Bank CBUT 1. Mengubah bentuk, status hukum dan lingkup kegiatan usaha Perusahaan, dan investasi serta
Rakyat penyertaan dibidang lain/ Changing the form, legal entity status, scope of Company’s business,
Indonesia investment, and participation in other fields.
(Persero) 2. Melakukan merger, akuisisi, penjualan aset perusahaan dengan nilai diatas Rp1.000.000, kecuali yang
Tbk. telah ada/ Carrying out a merger, consolidation, acquisition, or selling assets above Rp1,000,000, unless
previously existed.
3. Melakukan pembayaran deviden, kecuali syarat financial covenant telah terpenuhi dan telah
menyampaikan rencana pembagian deviden minimal 30 hari sebelum pembagian deviden
dilaksanakan/ Distributing dividend, unless the financial covenant conditions have been fulfilled and
have submitted a dividend distribution plan minimum 30 (thirty) days before the dividend distributed.
4. Mengubah komposisi pemegang saham dalam hal terjadi perubahan kepemilikan pemegang saham
mayoritas/ Changing the composition of the shareholders in the case of a change in ownership of the
majority shareholder.
5. Mengikat diri sebagai penanggung atau penjamin hutang atau kewajiban lainnya terhadap pihak lain,
perusahaan afiliasi, dan anak perusahaan kecuali yang telah ada/ Binding as a guarantor of loan or
other obligations to third parties, related parties, or subsidiaries, unless previously existed.
6. Menjaminkan harta kekayaan Perusahaan yang telah dijaminkan kepada bank ke pihak lain/ Pledging
the assets of the Company to other parties which have been pledged to the bank.
7. Memberikan kredit kepada pihak manapun/ Providing loan to other parties.
8. Melunasi dan atau membayar utang kepada pemegang saham sebelum utang bank di lunasi/
Settlement and/or repayments of loans obtained from the shareholder before loan to the banks are fully
repaid.
9. Mengalihkan/menyerahkan kepada pihak lain, sebagian atau seluruhnya atas hak dan kewajiban yang
timbul berkaitan dengan fasilitas kredit ini/Tansferring a part of or the entire rights and/or obligations of
CBUT under credit agreement to other party.
10. Mengajukan moratorium, membubarkan Perusahaan, melikuidasi atau permohonan penundaan
kewajiban pembayaran utang, kepada instansi yang berwenang/ Submitting a moratorium, liquidating
the Company or submitting the delay of loan payments to the authorized institution.
11. Mengajukan dan menerima pinjaman dari bank atau lembaga keuangan lain termasuk penerbitan
obligasi/ Submitting and receiving loan from other financial institutions, including issuance of bonds.
12. Menambah atau memberikan tambahan piutang pihak berelasi dan piutang lain-lain/ Increasing or
providing additional receivables to related parties and other receivables.
13. Menambah atau menerima tambahan utang pihak berelasi dan utang lain-lain/ Increasing or
receiving additional payables to related parties and other payables.
14. Mengajukan permohonan pernyataan pailit kepada pengadilan niaga/ File for bankruptcy to the
commercial court.
15. Menyewakan aset yang telah di agunkan kepada bank/ Leasing assets which have been pledged
for bank loans.
16. Debt to equity ratio tidak lebih dari 300%/ Debt to equity ratio not more than 300%.
17. Interest Coverage Ratio tidak kurang dari 150%/ Interest Coverage Ratio not less than 150%.
18. Rasio coverage aktiva lancar tidak kurang dari 155%/ Current asset coverage ratio not less than 155%.
110
Page 434
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Pembatasan (lanjutan) Covenants (continued)
Kreditur/ Entitas/
Creditors Entity Pembatasan/Covenants
PT Bank SML 1. Mengubah Mengubah anggaran dasar atau mengubah status Perusahan, kecuali dipersyaratkan oleh
Negara perundang-undangan atau peraturan pemerintah lainnya yang berlaku./ Amending the Company's Article
Indonesia of Association or changing the Group's status, except as required by other applicable Government
(Persero) Legislation or Regulation.
Tbk. 2. Menggunakan dana pinjaman untuk tujuan di luar usaha yang dibiayai./ Using loan funds for purposes
other than the financed business.
3. Melakukan penjualan atau pemindahtanganan atau melepaskan hak atas sebagian atau seluruh hak atas
harta kekayaan Perusahan selain untuk kegiatan sehari-hari, kecuali menurut kebijakan Pemerintah./
Selling or transferring or releasing the rights on a part of or entire Company’s assets other than those
used in day to day operations, unless they are inline with the government policy.
4. Memperoleh fasilitas pinjaman baru dari bank lain maupun lembaga keuangan lainnya./ Obtaining new
credit facility from other bank and other financial institutions.
5. Menjaminkan harta kekayaan Perusahaan yang telah dijaminkan kepada pihak lain./ Pledging the assets
of the Company which have been pledged to other parties.
6. Melakukan likuidasi atau pembubaran atau tindakan tindakan kepailitan/ Liquidating or dissolution or
filling for bankruptcy.
7. Melakukan merger, akuisisi, atau reorganisasi./ Carrying out corporate actions such as merger,
acquisition, or reorganization.
8. Melakukan investasi yang melebihi proceed SML/ Entering into an investment that exceeds SML proceed.
9. Menggadaikan dan mengalihkan saham./ Pledging and transferring shares.
10. Tidak diperkenankan melakukan pembayaran dan/atau pelunasan atas pinjaman yang diperoleh dari
pemegang saham dan entitas affiliasi./ Not allowed to make repayments and/or settlement of loans
obtained from the shareholder and affiliates.
11. Membuat perjanjian dan transaksi tidak wajar./ Doing unusual transaction.
12. Mengalihkan sebagian atau seluruh hak dan/atau kewajiban SML berdasarkan perjanjian kredit kepada
pihak lain./ Transferring a part of or the entire rights and/or obligations of the Company under credit
agreement entered into with other party.
13. Memberikan pinjaman, kecuali dalam rangka transaksi operasional usaha yang wajar./ Providing loan,
except in the context of a reasonable business operational transaction.
14. Menerima pinjaman dari pihak lain./ Obtaining loans from other parties.
15. Melakukan transaksi leasing dari perusahaan leasing./ Entering into leasing transaction with leasing
company.
16. Mengubah bidang usaha atau membuka usaha baru./ Changing business operation or open new
businesses.
17. Melakukan interfinancing dengan perusahaan afiliasi./ Interfinancing with affiliated company.
18. Membagikan deviden/ Distributing dividends.
19. Menjual atau menyewakan harta kekayaan./ Selling or leasing assets.
20. Mengikatkan diri sebagai penjamin./ Commiting as a guarantor.
21. Mengizinkan pihak lain menggunakan Perusahaan/ Allowing other parties to use the Company.
22. Menggunakan dana pinjaman untuk tujuan di luar usaha yang dibiayai./ Using loan funds for purposes
other than the financed business.
23. Mengubah struktur permodalan, susunan Direksi dan Komisaris, dan pemegang saham./ Changing
capital structure, Board of Directors and Commissioners and Shareholders.
24. Mencadangkan Debt Service Account mengendap sebesar 1 kali kewajiban bunga dan pokok seluruh
fasilitas kredit./ Providing a reserve in the Debt Service Account equivalent to 1 installment of interest
and principal for all credit facilities.
25. Menjaga kondisi keuangan berikut, sebagaimana didefinisikan dalam perjanjian fasilitas/ Shall maintain
the following financial condition, as defined in the facility agreement:
- Rasio lancar periode terkait tidak kurang dari 1,0x/ Current ratio for the related period not less than
1.0x.
- Rasio kewajiban terhadap ekuitas periode terkait tidak lebih dari 2,6x/ Debt to equity ratio for the
related period not more than 2.6x
- Rasio Debt Service Coverage periode terkait tidak kurang dari 1,0x/ Debt Service Coverage ratio for
the related period not less than 1.0x
111
Page 435
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. UTANG BANK (lanjutan) 22. BANK LOAN (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Pemenuhan Kewajiban oleh Grup atas Seluruh Fulfillment of Covenant by the Group for All Bank
Pinjaman Bank Loans
Pada tanggal 31 Desember 2025, 31 Desember As of December 31, 2025, December 31, 2024, and
2024 dan 31 Desember 2023, seluruh ketentuan December 31, 2023 the covenants for those bank
atau pembatasan untuk semua pinjaman bank loans above has been fulfilled by the Group except
tersebut diatas telah dipenuhi oleh Grup kecuali for the following matters:
pada hal-hal berikut:
Pada tanggal 31 Desember 2023, MKM tidak As of December 31, 2023, MKM did not comply
memenuhi persyaratan rasio lancar dan rasio with the current ratio and Debt Service
keuangan Debt Service Coverage Ratio Coverage Ratio (DCSR) financial ratio
(DCSR) yang memberikan hak kepada BNI covenant which gives the right to BNI to
untuk meminta pembayaran sewaktu-waktu demand payment at any time prior to their
sebelum jatuh tempo. Pada bulan Desember maturities. In December 2023, MKM has
2023, MKM telah memperoleh surat waiver dari obtained a waiver letter from BNI whereby BNI
BNI yang menyatakan BNI setuju untuk agreed to waive such financial ratio covenant
mengesampingkan persyaratan atas rasio- for the year ended December 31, 2023.
rasio tersebut untuk tahun yang berakhir pada
tanggal 31 Desember 2023.
Pada tanggal 31 Desember 2023, Perusahaan As of December 31, 2023, the Company did not
tidak memenuhi persyaratan Debt to Equity comply with the Debt to Equity Ratio,
Ratio, Consolidated Net Debt to LTM adjusted Consolidated Net Debt to LTM adjusted
EBITDA ratio, dan covenant rasio keuangan EBITDA ratio, and DCSR financial ratio
DCSR yang memberikan hak kepada Sindikasi covenant which gives the right to Syndicated
Bank untuk meminta pembayaran sewaktu- banks to demand payment at any time prior to
waktu sebelum jatuh tempo. Pada bulan their maturities. In December 2023, the
Desember 2023, Perusahaan telah Company has obtained a waiver letter from
memperoleh surat waiver dari Sindikasi Bank Syndicated banks whereby Syndicated banks
yang menyatakan Sindikasi Bank setuju untuk agreed to waive such financial ratio covenant
mengesampingkan persyaratan atas rasio- for the year ended December 31, 2023.
rasio tersebut untuk tahun yang berakhir pada
tanggal 31 Desember 2023.
Jumlah pembayaran cicilan pokok utang bank jangka Total installment payment of long-term bank loan
panjang yang dilakukan pada tahun yang berakhir principal made for the year ended December 31,
pada 31 Desember 2025 dan tahun berakhir pada 31 2025 and for the year ended December 31, 2024 are
Desember 2024 adalah sebagai berikut: as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pinjaman Sindikasi 3.222.309.760 431.487.769 Syndication Loan
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk. (BNI) 569.968.625 457.722.462 (Persero) Tbk. (BNI)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk. (BRI) 96.000.000 86.000.000 (Persero) Tbk. (BRI)
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera 15.354.167 - Lingga Sejahtera
Total 3.903.632.552 975.210.231 Total
112
Page 436
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. LIABILITAS SEWA PEMBIAYAAN 23. FINANCE LEASE LIABILITIES
Liabilitas sewa pembiayaan Grup terdiri dari: Finance lease liabilities represents liabilities of the
Group as follows:
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Kendaraan Vehicles
PT Chandra Sakti PT Chandra Sakti
Utama Leasing 11.196.702 6.254.118 - Utama Leasing
PT Maybank Finance - - 399.347 PT Maybank Finance
Total 11.196.702 6.254.118 399.347 Total
Pembayaran sewa minimum masa datang atas Future minimum lease payments under finance
liabilitas sewa pembiayaan dan nilai kini dari leases together with the present value of net
pembayaran sewa minimum adalah sebagai berikut: minimum lease payments are as follows:
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Dalam satu tahun 11.196.702 6.254.118 399.347 Within one year
Lebih dari satu tahun tetapi After one year but not
kurang dari dua tahun - - - more than two years
Jumlah pembayaran sewa minimum 11.196.702 6.254.118 399.347 Total minimum lease payment
Nilai kini pembayaran sewa minimum 11.196.702 6.254.118 399.347 Present value of minimum lease payments
Bagian yang jatuh tempo dalam satu
tahun (11.196.702) (6.254.118) (399.347) Current portion
Bagian jangka panjang - - - Long-term portion
Di tahun 2025, 2024, dan 2023, liabilitas sewa In 2025, 2024, and 2023, the finance leases
pembiayaan dikenakan bunga 4,72% (2024: 4,72% liabilities bear interest at rates 4.72% (2024: 4.72%
dan 2023: 5,29% sampai dengan 6,76%) per tahun. and 2023: 5.29% to 6.76%) per annum. The finance
Liabilitas sewa pembiayaan dijamin dengan aset lease liabilities are secured by the related leased
yang didanai oleh liabilitas tersebut. assets.
Dalam perjanjian-perjanjian sewa pembiayaan, In the lease agreements, the Group is not allowed to
Grup tidak diperbolehkan untuk menggunakan use the vehicle for illegal purposes, deliver or bring
kendaraan untuk maksud yang melawan hukum, the leased assets outside the territory of the
mengirimkan atau membawa aset sewa ke luar Republic of Indonesia, are obliged to keep the
wilayah Republik Indonesia, berkewajiban menjaga leased assets in good condition and should not allow
aset sewa pembiayaan dalam kondisi yang baik dan for the transfer of assets to another party during the
tidak memperbolehkan untuk memindahtangankan term of the agreements.
aset sewa pembiayaan ke pihak lain selama masa
perjanjian sewa pembiayaan.
113
Page 437
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. LIABILITAS IMBALAN KERJA 24. EMPLOYEE BENEFIT LIABILITIES
Estimasi liabilitas imbalan kerja tanggal The estimated employee benefits liabilities as of
31 Desember 2025, 2024, dan 2023 adalah sebagai December 31, 2025, 2024, and 2023 are as
berikut: follows:
Liabilitas imbalan kerja karyawan jangka pendek Short-term employee benefits liabilities
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Gaji, upah, dan bonus 185.057.085 152.346.201 141.080.008 Salaries, wages, and bonus
Jamsostek 7.620.192 6.724.166 6.906.407 Jamsostek
Total 192.677.277 159.070.367 147.986.415 Total
Liabilitas imbalan kerja karyawan jangka panjang Long-term employee benefits liabilities
Grup memberikan imbalan pensiun untuk The Group provides pension benefits for its
karyawannya yang telah mencapai usia pensiun employees who reach the retirement age of 55
pada umur 55 tahun (2024: 55 tahun dan 2023: 57 (2024: at the age of 55 and 2023: at the age of 57)
tahun) sesuai dengan Undang-Undang Cipta based on the provisions of Labor Law Job Creation
Kerja No.6/2023. Liabilitas imbalan kerja jangka Law No.6/2023. The long-term employee benefits
panjang tersebut tidak didanai. liabilities is unfunded.
Grup mencatat liabilitas imbalan kerja karyawan The Group recorded the long-term employee
jangka panjang berdasarkan hasil perhitungan benefit liabilities based on the calculation
aktuaria yang dilakukan oleh Kantor Konsultan performed by Kantor Konsultan Aktuaria Yusi dan
Aktuaria Yusi dan Rekan, aktuaris independen, Rekan, an independent actuary, using the
dengan menggunakan metode “Projected Unit “Projected Unit Credit” method. The primary
Credit”. Asumsi utama yang digunakan untuk actuarial assumptions are as follows:
perhitungan aktuaris tersebut adalah sebagai
berikut:
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Tingkat diskonto 4,81%-7,06% 6,88%-7,13% 6,37%-7,10% Discount rate
Tingkat kenaikan gaji 10% 10% 10% Rate of salary increase
Tingkat pengunduran diri 10% 10% 10% Resignation rate
Tingkat mortalitas TMI 19 TMI 19 TMI 19 Mortality rate
Usia pension normal 55 55 57 Normal retirement age
Mutasi liabilitas imbalan aktuarial di laporan posisi The movement of estimated actuarial liabilities in
keuangan konsolidasian adalah sebagai berikut: the consolidated statements of financial position
were as follows:
Disajikan Kembali - Catatan 4/
As restated - Note 4
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Beban jasa kini 59.504.377 43.043.681 40.882.579 Current service cost
Beban bunga 13.236.695 11.369.497 10.866.843 Interest cost
Biaya jasa lalu - - 19.304.858 Past service cost
Pengakuan seketika Immediate recognition on effect of
atas mutasi karyawan 68.492 1.317.477 (1.084.411) transferred employees
Total 72.809.564 55.730.655 69.969.869 Total
114
Page 438
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFIT LIABILITIES (continued)
Liabilitas imbalan kerja karyawan jangka panjang Long-term employee benefits liabilities (continued)
(lanjutan)
Disajikan Kembali - Catatan 4/
As restated - Note 4
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Saldo awal 201.981.595 198.297.706 155.732.232 Beginning Balance
Saldo dari akuisisi Balance from acquicition
entitas anak 13.333.682 - - of subsidiary
Beban imbalan kerja 72.809.564 55.730.655 69.969.869 Employee benefit expenses
Transfer (keluar)/masuk karyawan Transfer of (out)/in
ke pihak bereasi (21.287) (1.165.157) 1.162.245 employee to related parties
Pembayaran selama tahun berjalan (13.516.459) (12.015.346) (18.089.635) Payment during the year
Kerugian/(keuntungan) aktuarial Actuarial loss/(gain) charged
yang diakui sebagai laba/kerugian to other comprehensive
komprehensif lainnya: income/loss:
- Perubahan asumsi keuangan 13.817.383 (6.825.876) 2.215.844 Changes in financial assumptions -
- Penyesuaian pengalaman (11.994.760) (32.040.387) (12.692.849) Experience adjustments -
Saldo Akhir 276.409.718 201.981.595 198.297.706 Ending balance
Analisa sensitivitas kuantitatif untuk asumsi-asumsi The quantitative sensitivity analysis for significant
yang signifikan pada tanggal 31 Desember 2025, assumptions as of December 31, 2025, 2024, and
2024, dan 2023 terhadap nilai kewajiban imbalan 2023 to the employee benefit liabilities are as
kerja adalah sebagai berikut: follows:
Tingkat diskonto/ Kenaikan gaji di masa depan/
Discount rates Future salary increases
Pengaruh terhadap Pengaruh terhadap
nilai kini nilai kini
kewajiban kewajiban
imbalan imbalan
kerja/ kerja/
Effect on Effect on
present value present value
Persentase/ of benefits Persentase/ of benefits
Percentage obligations Percentage obligations
31 Desember 2025 December 31, 2025
Kenaikan +1% (25.800.403) +1% 23.168.449 Increase
Penurunan -1% 29.750.407 -1% (20.629.450) Decrease
31 Desember 2024 December 31, 2024
Kenaikan +1% (22.249.604) +1% 19.868.557 Increase
Penurunan -1% 23.297.562 -1% (51.954.303) Decrease
31 Desember 2023 December 31, 2023
Kenaikan +1% (12.769.623) +1% 10.196.209 Increase
Penurunan -1% 25.350.155 -1% (32.158.894) Decrease
115
Page 439
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. LIABILITAS IMBALAN KERJA (lanjutan) 24. EMPLOYEE BENEFIT LIABILITIES (continued)
Jadwal jatuh tempo dari liabilitas imbalan pasti pada The maturity profile of defined benefits obligation
tanggal 31 Desember 2025, 2024, dan 2023: as of December 31, 2025, 2024, dan 2023:
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
1 tahun 12.331.351 3.499.828 4.400.394 Within one year
2-5 tahun 64.734.750 61.802.767 39.373.074 2-5 years
Lebih dari 5 tahun 6.267.054.214 2.330.882.978 1.332.492.915 More than 5 years
Jumlah 6.344.120.315 2.396.185.573 1.376.266.383 Total
Durasi rata-rata kewajiban manfaat pasti pada akhir The average duration of the defined benefits plan
periode pelaporan masing-masing adalah 19,55 obligation at the end of reporting period is 19.55
(2024: 18,58 dan 2023: 15,77) tahun untuk Grup. (2024: 18.58 dan 2023: 15.77) years for the Group.
25. MODAL SAHAM 25. SHARE CAPITAL
a. Modal ditempatkan dan disetor penuh a. Issued and fully paid shares
Komposisi kepemilikan saham Perusahaan pada The share capital ownership of the Company as
tanggal 31 Desember 2025, 2024, dan 2023 of December 31, 2025, 2024, and 2023 are as
adalah sebagai berikut: follows:
31 Desember 2025 December 31, 2025
Jumlah Persentase
saham/ kepemilikan/
Number of Percentage of
Pemegang saham shares ownership Jumlah/Total Shareholders
PT Citra Borneo Indah 6.270.247 65,83% 627.024.740 PT Citra Borneo Indah
PT Putra Borneo Agro 965.197 10,13% 96.519.650 PT Putra Borneo Agro
Lestari Lestari
Masyarakat (masing-masing
dibawah 5% kepemilikan) 2.289.556 24,04% 228.955.610 Public (each below 5% ownership)
Total 9.525.000 100% 952.500.000 Total
31 Desember 2024 December 31, 2024
Jumlah Persentase
saham/ kepemilikan/
Number of Percentage of
Pemegang saham shares ownership Jumlah/Total Shareholders
PT Citra Borneo Indah 5.933.727 62,30% 593.372.680 PT Citra Borneo Indah
PT Putra Borneo Agro PT Putra Borneo Agro
Lestari 767.401 8,05% 76.740.104 Lestari
Masyarakat (masing-masing
dibawah 5% kepemilikan) 2.823.872 29,65% 282.387.216 Public (each below 5% ownership)
Total 9.525.000 100% 952.500.000 Total
31 Desember 2023 December 31, 2023
Jumlah Persentase
saham/ kepemilikan/
Number of Percentage of
Pemegang saham shares ownership Jumlah/Total Shareholders
PT Citra Borneo Indah 5.833.317 61,24% 583.331.710 PT Citra Borneo Indah
PT Putra Borneo Agro PT Putra Borneo Agro
Lestari 915.499 9,61% 91.549.930 Lestari
Masyarakat (masing-masing
dibawah 5% kepemilikan) 2.776.184 29,15% 277.618.360 Public (each below 5% ownership)
Total 9.525.000 100,00% 952.500.000 Total
116
Page 440
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. MODAL SAHAM (lanjutan) 25. SHARE CAPITAL (continued)
b. Dividen b. Dividends
Berdasarkan Akta Notaris Aulia Taufani, S.H., Based on Notarial Deed No. 29 of Aulia Taufani,
No. 29 mengenai Rapat Umum Pemegang S.H., regarding Annual Shareholders General
Saham Tahunan untuk tahun buku 2022 pada Meeting for the 2022 period on May 8, 2023, the
tanggal 8 Mei 2023, para pemegang saham shareholders approved dividend distribution
menyetujui pembagian dividen sebesar amounting to Rp710,985,556 (Rp74.64 per
Rp710.985.556 (Rp74,64 per saham) yang share), which has been fully paid
telah dibagikan seluruhnya pada tanggal 8 Juni on June 8, 2023.
2023.
Berdasarkan Keputusan Sirkuler sebagai Based on Circular Memo in lieu of the Annual
pengganti Rapat Umum Pemegang Saham General Meeting of Shareholder of MMS, a
Tahunan MMS, entitas anak, tanggal 30 Mei subsidiary, dated May 30, 2023 the
2023, para pemegang saham MMS menyetujui shareholders approved dividend distribution to
pembagian dividen kepada Perusahaan dan the Company and PT Mandiri Indah Lestari
PT Mandiri Indah Lestari masing-masing respectively to Rp104,050,000 and
sebesar Rp104.050.000 dan Rp1.040.500. Rp1,040,500, which has been fully paid on
Dividen tersebut telah dibagikan seluruhnya May 30, 2023.
pada tanggal 30 Mei 2023.
Berdasarkan Akta Notaris Aulia Taufani, S.H., Based on Notarial Deed No. 48 of Aulia
No. 48 mengenai Rapat Umum Pemegang Taufani, S.H. regarding Annual Shareholders
Saham Tahunan CBUT, entitas anak, untuk General Meeting of CBUT, a subsidiary entity,
tahun buku 2023 pada tanggal 24 April 2024, for the 2023 period on April 24, 2024, the
para pemegang saham menyetujui pembagian shareholders approved dividend distribution to
dividen kepada Grup dan kepentingan non the Group and non-controlling interest
pengendali masing-masing sebesar respectively amounting to Rp22,560,529 and
Rp22.560.529 dan Rp6.283.221 (Rp9,23 per Rp6,283,221 (Rp9.23 per share), which has
saham) yang telah dibagikan seluruhnya pada been fully paid on May 13, 2024.
tanggal 13 Mei 2024.
Berdasarkan Keputusan Sirkuler sebagai Based on Circular Memo in lieu of the Annual
pengganti Rapat Umum Pemegang Saham General Meeting of Shareholder of MMS, a
Tahunan MMS, entitas anak, tanggal subsidiary, dated September 9, 2024 the
9 September 2024, para pemegang saham shareholders approved dividend distribution to
MMS menyetujui pembagian dividen kepada the Company and PT Mandiri Indah Lestari
Perusahaan dan PT Mandiri Indah Lestari respectively to Rp109,069,812 and
masing-masing sebesar Rp109.069.812 dan Rp1,101,717 which has been fully paid on
Rp1.101.717. Dividen tersebut telah dibagikan September 9, 2024.
seluruhnya tanggal 9 September 2024.
Berdasarkan Akta Notaris Aulida Taufani, S.H., Based on Notarial Deed No. 87 of Aulia Taufani,
No. 87 mengenai Rapat Umum Pemegang S.H., regarding the annual General Meeting of
Saham Tahunan untuk tahun buku 2024 pada Shareholders for the 2024 period on April21,
tanggal 21 April 2025, para pemegang saham 2025, the shareholders approved dividend
menyetujui pembagian dividen sebesar distribution amounting to Rp449,961,000
Rp449.961.000 (Rp47,24 per saham) yang (Rp47.24 per share), which has been fully paid
telah dibagikan seluruhnya pada tanggal 14 Mei on May 14, 2025.
2025.
117
Page 441
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. MODAL SAHAM (lanjutan) 25. SHARE CAPITAL (continued)
c. Manajemen modal c. Capital management
Tujuan utama manajemen modal Grup adalah The primary objective of the Group’s capital
untuk memastikan Grup menjaga peringkat management is to ensure that it maintains a
kredit yang kuat dan rasio modal yang sehat strong credit rating and healthy capital ratios in
dalam rangka mendukung bisnisnya dan order to support its business and maximize
memaksimalkan nilai bagi pemegang saham. shareholder value.
Perusahaan disyaratkan untuk memelihara The Company is required under its loan
tingkat permodalan tertentu oleh perjanjian agreements to maintain certain level of share
pinjaman (Catatan 22). Perusahaan telah capital (Note 22). The Company has complied
memenuhi persyaratan tersebut. Selain itu, with this requirement. In addition, the Group is
Perusahaan juga dipersyaratkan oleh Undang- also required by the Law No. 40 Year 2007
Undang No. 40 tahun 2007 tentang Perseroan regarding Limited Liability Entities, to allocate
Terbatas, untuk mengalokasikan sampai and maintain a non-distributable reserve fund
dengan 20% dari modal saham ditempatkan dan until the reserve reach at least 20% of the
disetor penuh ke dalam dana cadangan yang issued and fully paid share capital.
tidak boleh didistribusikan.
Disajikan Kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Jumlah liabilitas 10.642.512.002 8.986.349.964 9.947.700.957 Total liabilities
Dikurangi: Less:
Utang lain-lain - pihak berelasi (86.023.482) (41.910.784) (36.733.613) Other payables - related parties
Jumlah liabilitas, neto 10.556.488.520 8.944.439.180 9.910.967.344 Total liabilities, net
Net worth: Net worth:
- Modal disetor 952.500.000 952.500.000 952.500.000 Paid-up capital -
- Saldo laba 4.848.233.049 4.139.123.091 3.319.589.415 Retained earnings -
- Utang lain-lain Other payables -
pihak berelasi 86.023.482 41.910.784 36.733.613 related parties
Jumlah net worth 5.886.756.531 5.133.533.875 4.308.823.028 Total net worth
Leverage ratio (%) 179% 174% 230% Leverage ratio (%)
d. Penyisihan saldo laba d. Appropriation of retained earnings
Berdasarkan Akta Notaris Aulia Taufani, S.H. Based on Notarial Deed No. 87 of Aulia
MH. M.Kn, No. 87 mengenai Rapat Umum Taufani, S.H. MH. M.Kn., regarding Annual
Pemegang Saham Tahunan untuk tahun buku Shareholders General Meeting for the
2024 pada tanggal 21 April 2025, para 2024 period on April 21, 2025, the shareholders
pemegang saham menyetujui penyisihan saldo approved the appropriation of retained
laba sebesar Rp369.533.675 sebagai dana earnings to general reserve amounting
cadangan umum Rp369,533,675
Berdasarkan Akta Notaris Aulia Taufani, S.H. Based on Notarial Deed No. 61 of Aulia
MH. M.Kn, No. 61 mengenai Rapat Umum Taufani, S.H. MH. M.Kn., regarding Annual
Pemegang Saham Tahunan untuk tahun buku Shareholders General Meeting for the
2023 pada tanggal 25 April 2024, para 2023 period on April 25, 2024, the shareholders
pemegang saham menyetujui penyisihan saldo approved the appropriation of retained
laba sebesar Rp518.314.064 sebagai dana earnings to general reserve amounting
cadangan umum Rp518,314,064
118
Page 442
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. MODAL SAHAM (lanjutan) 25. SHARE CAPITAL (continued)
d. Penyisihan saldo laba (lanjutan) d. Appropriation of retained earnings
(continued)
Berdasarkan Akta Notaris Aulia Taufani, S.H. Based on Notarial Deed No. 29 of Aulia
MH. M.Kn, No. 29 mengenai Rapat Umum Taufani, S.H. MH. M.Kn., regarding Annual
Pemegang Saham Tahunan untuk tahun buku Shareholders General Meeting for the
2022 pada tanggal 8 Mei 2023, para pemegang 2022 period on May 8, 2023, the shareholders
saham menyetujui penyisihan saldo laba approved the appropriation of retained
sebesar Rp369.623.796 sebagai dana earnings to general reserve amounting
cadangan umum. Rp369,623,796.
e. Kepentingan non-pengendali e. Non-controlling interest
Kepentingan non-pengendali atas aset, Non-controlling interest in net assets, net.
neto.
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
PT Citra Borneo Utama Tbk. 241.859.720 211.148.310 196.579.004 PT Citra Borneo Utama Tbk.
PT Kalimantan Sawit Abadi 46.110.143 36.987.625 29.602.777 PT Kalimantan Sawit Abadi
PT Mitra Mendawai Sejati 16.726.362 14.742.835 13.172.969 PT Mitra Mendawai Sejati
PT Sawit Mandiri Lestari 359.042.880 - - PT Sawit Mandiri Lestari
Total 663.739.105 262.878.770 239.354.750 Total
Kepentingan non-pengendali atas laba Non-controlling interest in comprehensive
komprehesif tahun berjalan. income for the year.
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024 2023
PT Citra Borneo Utama Tbk. 30.813.467 20.852.527 - PT Citra Borneo Utama Tbk.
PT Kalimantan Sawit abadi 9.122.517 7.384.850 4.275.690 PT Kalimantan Sawit Abadi
PT Mitra Mendawai Sejati 4.185.538 2.671.580 1.308.828 PT Mitra Mendawai Sejati
PT Sawit Mandiri Lestari 5.490.926 - - PT Sawit Mandiri Lestari
Total 49.612.448 30.908.957 5.584.518 Total
Ringkasan laporan posisi keuangan Summary of statement of financial position
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Aset lancar 2.811.838.803 3.591.724.482 3.925.962.970 Current assets
Aset tidak lancar 1.305.974.532 608.598.087 410.233.275 Non-current assets
Liabilitas jangka pendek (2.286.657.288) (2.547.153.163) (2.659.657.732) Current liabilities
Liabilitas jangka panjang (720.537.682) (683.868.099) (774.119.440) Non-current liabilities
Total Ekuitas 1.110.618.365 969.301.307 902.419.073 Total Equity
Dapat diatribusikan kepada
kepentingan Attributable to non-controlling
non-pengendali 241.859.720 211.148.310 196.579.004 interests
119
Page 443
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. MODAL SAHAM (lanjutan) 25. SHARE CAPITAL (continued)
e. Kepentingan non-pengendali (lanjutan) e. Non-controlling interest (continued)
Ringkasan informasi keuangan dari CBUT, The summary of financial information of CBUT,
entitas anak, tersebut disajikan berikut ini, a subsidiary entity, is provided below, based on
berdasarkan jumlah sebelum eliminasi antar- amounts before inter-company eliminations:
perusahaan:
Ringkasan laporan laba rugi dan penghasilan Summary of statement of profit or loss and other
komprehensif lain comprehensive income
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024 2023
Pendapatan dari kontrak Revenue from contracts
dengan pelanggan 13.970.811.413 9.766.107.502 10.319.437.441 with customers
Laba tahun berjalan 106.175.237 68.186.097 144.244.510 Profit for the year
Penghasilan komprehensif
lain tahun berjalan setelah Other comprehensive income
pajak 35.141.821 27.539.887 (11.345.169) for the year, net of tax
Total penghasilan
komprehensif tahun Total comprehensive income
berjalan 141.317.058 95.725.984 132.899.341 for the years
Laba tahun berjalan/total
penghasilan komprehensif Profit for the year/total
tahun berjalan - yang dapat comprehensive income
diatribusikan kepada for the year - attributable
kepentingan non-pengendali 30.813.467 20.852.527 - to non-controlling interest
Ringkasan laporan arus kas Summary of statement of cash flows
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024 2023
Kas neto yang (digunakan) Net cash (used in)/
untuk)/diperoleh dari provided by
aktivitas operasi 395.712.428 (246.256.696) (520.174.000) operating activities
Kas neto yang diperoleh Net cash provided by/
dari/(digunakan untuk) (used in)
aktivitas investasi 529.490.886 534.331.288 (322.558.000) investing activities
Kas neto yang (digunakan Net cash (used in)/
untuk)/diperoleh dari provided by
aktivitas pendanaan (874.550.482) (358.901.428) 106.171.000 financing activities
120
Page 444
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. MODAL SAHAM (lanjutan) 25. SHARE CAPITAL (continued)
e. Kepentingan non-pengendali (lanjutan) e. Non-controlling interest (continued)
Ringkasan informasi keuangan dari SML, The summary of financial information of SML, a
entitas anak, tersebut disajikan berikut ini, subsidiary entity, is provided below, based on
berdasarkan jumlah sebelum eliminasi antar- amounts before inter-company eliminations:
perusahaan:
Ringkasan laporan laba rugi dan penghasilan Summary of statement of profit or loss and other
komprehensif lain comprehensive income
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024 2023
Pendapatan dari kontrak Revenue from contracts
dengan pelanggan 1.825.302.932 1.168.653.845 1.268.334.832 with customers
Laba tahun berjalan 463.273.159 237.818.176 203.747.856 Profit for the year
Penghasilan komprehensif
lain tahun berjalan setelah Other comprehensive income
pajak 1.355.734 (52.130) 11.765 for the year, net of tax
Total penghasilan
komprehensif tahun Total comprehensive income
berjalan 464.628.893 237.766.046 203.759.621 for the years
Laba tahun berjalan/total
penghasilan komprehensif Profit for the year/total
tahun berjalan - yang dapat comprehensive income
diatribusikan kepada for the year - attributable
kepentingan non-pengendali 5.490.926 - - to non-controlling interest
Ringkasan laporan arus kas Summary of statement of cash flows
Untuk tahun yang berakhir
pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024 2023
Kas neto yang diperoleh dari Net cash provided by
aktivitas operasi 1.601.832.011 71.267.539 80.174.023 operating activities
Kas neto yang digunakan Net cash provided by/
(untuk) (used in)
aktivitas investasi (1.549.662.116) (19.238.902) (200.223.643) investing activities
Kas neto yang (digunakan Net cash (used in)/
untuk)/diperoleh dari provided by
aktivitas pendanaan 15.568.287 (54.648.231) 10.886.992 financing activities
121
Page 445
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
26. TAMBAHAN MODAL DISETOR 26. ADDITIONAL PAID-IN CAPITAL
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Kelebihan penerimaan Excess proceeds
diatas nilai from issuance
nominal saham 855.000.000 855.000.000 855.000.000 of share capital par value
Biaya emisi saham (36.439.885) (36.439.885) (36.439.885) Share issuance costs
818.560.115 818.560.115 818.560.115
Selisih nilai kombinasi bisnis combination between entities
entitas sepengendali under common control
dari akuisisi entitas anak: of the subsidiaries:
- PT Mitra Mendawai Sejati 12.169.385 12.169.385 12.169.385 PT Mitra Mendawai Sejati -
- PT Kalimantan Sawit Abadi 5.214.187 5.214.187 5.214.187 PT Kalimantan Sawit Abadi -
- PT Ahmad Saleh Perkasa (589.393) (589.393) (589.393) PT Ahmad Saleh Perkasa -
- PT Sawit Mandiri Lestari (1.085.238.074) (613.124) (613.124) PT Sawit Mandiri Lestari -
- PT Tanjung Sawit Abadi (101.815.579) (101.815.579) (101.815.579) PT Tanjung Sawit Abadi -
- PT Sawit Multi Utama (192.006.420) (192.006.420) (192.006.420) PT Sawit Multi Utama -
- PT Citra Borneo Utama Tbk. (3.392.969.514) (3.392.969.514) (3.392.969.514) PT Citra Borneo Utama Tbk. -
(4.755.235.408) (3.670.610.458) (3.670.610.458)
Total (3.936.675.293) (2.852.050.343) (2.852.050.343) Total
Biaya-biaya yang terkait dengan penerbitan saham The costs related to the issuance of the new shares
baru sehubungan dengan Penawaran Umum in respect to the Initial Public Offering comprised of
Saham Perdana terdiri dari imbalan jasa professional fees paid to underwriters, accountants,
profesional yang dibayarkan kepada penjamin legal adviser, financial advisers, appraiser and the
emisi, akuntan, penasihat hukum, penasihat share register and costs directly related to Initial
keuangan, penilai dan Biro Administrasi Efek serta Public Offering process.
biaya-biaya yang berkaitan langsung dengan
proses Penawaran Umum Saham Perdana.
27. SELISIH TRANSAKSI DENGAN PIHAK NON- 27. DIFFERENCE IN TRANSACTIONS WITH NON-
PENGENDALI CONTROLLING PARTIES
Selisih transaksi dengan pihak non-pengendali Difference in transactions with non-controlling party
merupakan selisih atas peningkatan persentase represents difference on increase in the Company’s
kepemilikan saham Perusahaan di PT Kalimantan percentage ownership at PT Kalimantan Sawit
Sawit Abadi dan PT Mitra Mendawai Sejati. Abadi and PT Mitra Mendawai Sejati.
Selisih transaksi
Penyesuaian dengan pihak
kepentingan non-pengendali/
non-pengendali/ Imbalan yang Setoran Difference
Adjustment of dialihkan/ modal/ transactions with
non-controlling Consideration Capital non-controlling
interest transferred contribution parties
31 Desember 2023 632.986.103 28.962.500 514.910.000 89.113.603 December 31, 2023
PT Mitra Mendawai Sejati - - - - PT Mitra Mendawai Sejati
PT Kalimantan Sawit Abadi - - - - PT Kalimantan Sawit Abadi
31 Desember 2024 632.986.103 28.962.500 514.910.000 89.113.603 December 31, 2024
PT Mitra Mendawai Sejati - - - - PT Mitra Mendawai Sejati
PT Kalimantan Sawit Abadi - - - - PT Kalimantan Sawit Abadi
31 Desember 2025 632.986.103 28.962.500 514.910.000 89.113.603 December 31, 2025
122
Page 446
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
28. PENDAPATAN DARI KONTRAK DENGAN 28. REVENUE FROM CONTRACTS WITH
PELANGGAN CUSTOMERS
Penjualan neto berdasarkan jenis produk adalah Net sales by products were as follows:
sebagai berikut:
Untuk tahun yang berakhir pada
Tanggal 31 Desember/
For the years ended December 31,
2024
(Disajikan kembali -
Catatan 4)/
(As restated -
2025 Note 4)
Pihak berelasi: Pihak berelasi:
Palm olein 3.157.539.213 2.754.292.678 Palm olein
Minyak kelapa sawit 480.689.481 3.198.176.224 Crude palm oil
Palm stearin 173.570.743 - Palm stearin
Asam lemak distilat 135.005.745 207.171.885 Palm fatty acid distillate
Tandan buah segar 51.512.455 - Fresh fruit bunches
Inti sawit 17.511.115 - Palm kernel
Refine, Bleched and Deodorized Refine, Bleched and Deodorized
Palm oil (RBDPO) - 196.685.011 Palm Oil (RBDPO)
4.015.828.752 6.356.325.798
Pihak ketiga: Third parties:
Palm olein 4.693.505.936 1.480.090.534 Palm olein
Minyak kelapa sawit 2.608.184.929 704.260.225 Crude palm oil
Palm stearin 1.493.662.063 861.487.084 Palm stearin
Minyak inti sawit 1.207.773.688 775.360.535 Crude palm kernel oil
Inti sawit 303.256.516 10.850.000 Palm kernel
Refined, bleached and deodorized Refined, bleached and deodorized
palm oil (RBDPO) 164.158.816 106.757.657 palm oil (RBDPO)
Kemasan 127.977.261 30.099.161 Pillowpack
Asam lemak distilat 118.541.889 - Palm fatty acid distillate
PKE 80.280.943 41.568.441 PKE
10.797.342.041 4.010.473.637
Total 14.813.170.793 10.366.799.435 Total
Rincian pelanggan dengan nilai pendapatan The details of customers which represent more
melebihi 10% dari jumlah pendapatan usaha than 10% of the total revenues are as follows:
adalah sebagai berikut:
Jumlah/ Persentase dari jumlah penjualan/
Total Percentage of total sales
2025 2024 2025 2024
Pihak berelasi: Related party:
Borneo Agri-Resources Borneo Agri-Resources
International Pte. Ltd. 3.815.204.163 6.305.994.337 26% 61% International Pte. Ltd.
Pihak Ketiga: Third parties:
Olam Global Agri Pte Ltd 4.700.915.054 796.738.205 32% 8% Olam Global Agri Pte Ltd
Eco Commodity Pte Ltd 1.653.904.263 343.568.077 11% 3% Eco Commodity Pte Ltd
123
Page 447
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
29. BEBAN POKOK PENJUALAN 29. COST OF SALES
Untuk tahun yang berakhir pada
Tanggal 31 Desember/
For the years ended December 31,
2024
(Disajikan kembali -
Catatan 4)/
(As restated -
2025 Note 4)
Pembelian bahan baku 6.189.111.325 4.398.822.436 Purchases of raw materials
Pemupukan dan perawatan 894.788.948 716.555.869 Fertilizer and maintenance
Biaya tenaga kerja 767.112.205 634.925.148 Labor costs
Biaya overhead 597.322.320 320.088.790 Overhead costs
Biaya pabrikasi 282.927.226 239.896.516 Milling costs
Biaya tranportasi 264.465.080 177.816.533 Transportation cost
Beban penyusutan aset tetap Depreciation of fixed assets
(Catatan 12b) 257.307.478 227.678.882 (Note 12b)
Biaya panen 172.429.488 155.295.349 Harvesting costs
Amortisasi tanaman menghasilkan Amortization of mature oil
(Catatan 12a) 118.230.555 154.125.762 palm plantation (Note 12a)
Biaya amortisasi aset hak guna Amortization of right of use assets
(Catatan 13) 8.956.521 6.656.965 (Note 13)
Biaya produksi 9.552.651.146 7.031.862.250 Cost of production
Ditambah: Minyak kelapa sawit, inti Add: Crude palm oil, palm kernel and,
sawit dan minyak inti sawit crude palm kernel oil
di awal tahun 622.521.972 635.754.575 at the beginning of the year
Ditambah: Pembelian minyak kelapa Add: Purchase of crude palm oil,
sawit, inti sawit dan palm kernel and crude
minyak inti sawit 176.759.432 43.126.912 palm kernel oil
Dikurangi: Minyak kelapa sawit, inti Less: Crude palm oil, palm kernel,
sawit, dan minyak inti sawit and crude palm kernel oil
di akhir tahun (713.687.034) (622.521.972) at the end of the year
Total 9.638.245.516 7.088.221.765 Total
Pada tahun yang berakhir 31 Desember 2025 dan During the years ended December 31, 2025 and
2024, pembelian Grup kepada pemasok yang 2024, the Group’s purchase to vendors that exceed
melebihi 10% dari jumlah penjualan adalah sebagai 10% of total sales were as follows:
berikut:
Untuk tahun yang Berakhir pada Tanggal 31 Desember/
For the year Ended December 31,
2025 2024 2025 2024
Pihak Ketiga: Third Party:
PT Multi Usaha Abadi 2.126.418.968 701.932.010 14,35% 6,77% PT Multi Usaha Abadi
124
Page 448
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
30. BEBAN/PENDAPATAN 30. EXPENSES/INCOME
Beban/pendapatan untuk tahun yang berakhir pada Expenses/income for the years ended
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 were as follows:
sebagai berikut:
Untuk tahun yang berakhir pada
Tanggal 31 Desember/
For the years ended December 31,
2024
(Disajikan kembali -
Catatan 4)/
(As restated -
2025 Note 4)
Beban penjualan Selling expenses
Pajak ekspor dan cukai 1.463.353.293 904.991.243 Export tax and levy
Klaim kualitas 253.067 - Quality claim
Total 1.463.606.360 904.991.243 Total
Beban umum dan administrasi General and administrative expenses
Gaji, upah, dan kompensasi karyawan 487.355.745 287.250.284 Salaries, wages, and bonus
Sewa 122.743.082 160.959.129 Rent
Imbalan kerja (Catatan 24) 72.809.564 55.730.655 Employee benefits (Note 24)
Pemeliharaan 44.767.992 38.060.487 Maintenance
Jasa profesional 43.155.437 20.596.637 Professional fees
Penyusutan (Catatan 12b) 42.105.103 38.931.165 Depreciation (Note 12b)
Tanggung jawab sosial perusahaan 39.854.485 23.820.977 Corporate social responsibility
Perjalanan dinas 37.485.922 16.992.433 Business travel
Pajak bangunan, kendaraan Property and
dan lainnya 34.150.223 48.071.824 vehicle tax and others
Depresiasi aset hak guna Depreciation of right of use assets
(Catatan 13) 28.078.461 18.221.737 (Note 13)
Denda Pajak 27.362.324 168.336 Tax Penalty
Kantor 21.809.697 8.860.033 Office
Asuransi dan perizinan 19.387.120 165.067.903 Insurance and permits
Pengobatan karyawan 18.482.574 10.839.017 Employee medical care
Telepon, air, dan listrik 17.375.344 13.461.047 Telephone, water, and electricity
Transportasi 13.698.386 8.843.506 Transportation
Sumbangan dan perayaan 13.521.191 8.273.759 Donations and ceremonies
Pelatihan dan rekrutmen 7.119.209 9.707.918 Training and recruitment
Keamanan 6.507.193 5.127.276 Security
Promosi 5.975.990 1.844.344 Promotion
Amortisasi aset tak berwujud Amortization of intangible assets
(Catatan 14) 2.786.418 2.690.756 (Note 14)
Lain-lain (jumlah masing-masing Others (individually
kurang dari Rp2.000.000) 4.657.616 2.807.338 each below Rp2,000,000)
Total 1.111.189.076 946.326.561 Total
125
Page 449
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
30. BEBAN/PENDAPATAN (lanjutan) 30. EXPENSES/INCOME (continued)
Beban/pendapatan untuk tahun yang berakhir pada Expenses/income for the years ended
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 were as follows:
sebagai berikut: (lanjutan) (continued)
Untuk tahun yang berakhir pada
Tanggal 31 Desember/
For the years ended December 31,
2024
(Disajikan kembali -
Catatan 4)/
(As restated -
2025 Note 4)
Pendapatan lain-lain Other income
Penjualan cangkang, fiber, Sales of nutshell, fibre,
dan bungkil 51.446.611 57.517.673 and palm oil cake
(Penyisihan)/pembalikan atas (Allowance)/reversal for
penurunan declining in
nilai persediaan (Catatan 8) (4.148.242) 65.408.808 value of inventories (Note 8)
(Penyisihan)/pembalikan atas (Allowance)/reversal
penurunan nilai for declining in value of
piutang plasma (Catatan 16) (6.716.961) 9.518.926 plasma receivables (Note 16)
Pemulihan/(penyisihan) atas penurunan Reversal/(allowance) for declining
nilai piutang usaha - pihak ketiga in value of trade receivables - third parties
(Catatan 6) 1.335.137 (1.838.828) (Note 6)
Penyisihan atas penurunan nilai Allowance for impairment of
piutang lain-lain - pihak ketiga other receivables - third parties
(Catatan 7) (31.631.650) - trade receivables (Note 7)
Rugi selisih kurs, neto (10.870.042) (59.283.482) Foreign exchange losses, net
Pendapatan lainnya, neto 59.116.541 58.386.539 Other income, net
Total 58.531.394 129.709.636 Total
31. PENDAPATAN/BEBAN KEUANGAN 31. FINANCE INCOME/COSTS
Pendapatan/beban keuangan untuk tahun yang Finance income/costs for the years ended
berakhir pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 were as follows:
adalah sebagai berikut:
Untuk tahun yang berakhir pada
Tanggal 31 Desember/
For the years ended December 31,
2025 2024
Pendapatan Keuangan Finance income
Pendapatan bunga dari Interest income from
pihak berelasi 74.260.154 56.677.059 related parites
Pendapatan bunga deposito 13.475.718 - Interest on time deposit
Pendapatan bunga bank 8.432.702 51.933.605 Interest income from bank
Total 96.168.574 108.610.664 Total
126
Page 450
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. PENDAPATAN/BEBAN KEUANGAN (lanjutan) 31. FINANCE INCOME/COSTS (continued)
Untuk tahun yang berakhir pada
Tanggal 31 Desember/
For the years ended December 31,
2024
(Disajikan kembali -
Catatan 4)/
(As restated -
2025 Note 4)
Beban Keuangan Finance costs
Bunga pinjaman bank 581.506.986 556.048.412 Bank loan interest
Laba selisih kurs, neto 78.255.156 23.151.519 Foreign exchange gains, net
Biaya provisi bank 15.887.701 3.836.670 Provision fee for bank
Bunga sewa pembiayaan 10.644.421 13.522.176 Finance lease interest
Bunga pinjaman pihak berelasi 4.027.114 - Interest expense related party
Biaya administrasi bank 1.465.231 9.291.525 Administration fee for bank
Biaya amortisasi nilai wajar Amortization cost of fair value
utang lain-lain (Catatan 18) - 14.342.982 other payables (Note 18)
Total 691.786.609 620.193.284 Total
32. LABA PER SAHAM 32. EARNINGS PER SHARE
Laba per saham dihitung dengan membagi laba Earnings per share is computed by dividing profit
tahun berjalan yang dapat diatribusikan kepada for the year attributable to the owners of the parent
pemilik entitas induk dengan rata-rata tertimbang entity by the weighted average number of shares
jumlah saham biasa yang beredar pada tahun outstanding during the year.
bersangkutan.
Rincian perhitungan laba per saham dasar adalah The details of earnings per share computation are
sebagai berikut: as follows:
Untuk tahun yang berakhir pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024 2023
Laba tahun berjalan yang Profit for the year
dapat diatribusikan kepada attributable to the equity
pemilik entitas induk 1.160.696.736 819.533.676 482.613.785 holders of the parent company
Rata-rata tertimbang jumlah saham Weighted average number of ordinary
Biasa untuk menentukan laba neto shares for basic earnings
per saham (lembar saham) 9.525.000.000 9.525.000.000 9.525.000.000 per share (number of shares)
Laba tahun berjalan per saham Basic earnings per share
dasar (angka penuh) 121,86 86,04 50,67 for the year (full amounts)
127
Page 451
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI TRANSACTIONS
Dalam kegiatan usaha normal, Grup mengadakan In its regular conduct of business, the Group enters
transaksi penjualan, pembelian, dan transaksi into transactions with related parties involving sales,
keuangan lainnya dengan pihak berelasi, yang purchases, and other financial transactions under
dilakukan dengan syarat dan kondisi yang terms and conditions agreed by those parties.The
disepakati oleh para pihak. Saldo dan transaksi significant balances and transactions with related
yang signifikan dengan pihak-pihak berelasi adalah parties are as follows:
sebagai berikut:
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related parties
Disajikan kembali - Catatan 4/
As restated - Note 4
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Piutang usaha - lancar Trade receivables - current
- dalam Rupiah - in Rupiah
Entitas induk Parent entity
PT Citra Borneo Indah 666.305.090 368.280.504 262.134.807 PT Citra Borneo Indah
Entitas sepengendali Entities under common control
PT Citra Borneo Global Feeds 51.880.295 55.266.578 - PT Citra Borneo Global Feeds
PT Borneo Sawit Gemilang 13.621.668 - - PT Borneo Sawit Gemilang
Piutang usaha - lancar Trade receivables - current
- dalam Dolar AS - in US Dollar
Pihak berelasi lainnya Other related parties
Borneo Agri Resources Borneo Agri Resources
International Pte. Ltd. 50.526.020 7.179.320 289.016.813 International Pte. Ltd.
Total 782.333.073 430.726.402 551.151.620 Total
Piutang lain-lain - lancar Other receivables - current
- dalam Rupiah - in Rupiah
Entitas induk Parent entity
PT Citra Borneo Indah 194.805.617 397.705.888 138.993.807 PT Citra Borneo Indah
Entitas sepengendali Entities under common control
PT Surya Borneo Industri 86.297.422 79.462.778 137.265.250 PT Surya Borneo Industri
PT Borneo Sawit Gemilang 38.682.163 30.608.918 18.908.348 PT Borneo Sawit Gemilang
PT Sepalar Yasa Kartika 38.179.189 35.429.796 21.593.587 PT Sepalar Yasa Kartika
PT Pesona Citra Propertindo 790.484 2.528.156 330.531 PT Pesona Citra Propertindo
PT Citra Borneo Global Feeds 432.488 - PT Citra Borneo Global Feeds
PT Natai Sawit Perkasa 239.421 21.797.034 3.817.310 PT Natai Sawit Perkasa
PT Citra Borneo Energi 100.000 100.000 PT Citra Borneo Energi
PT Pelayaran Lingga Marintama 10.965 36 9.121 PT Pelayaran Lingga Marintama
Pihak berelasi lainnya Other related parties
PT Sulung Ranch 4.486.383 3.816.891 1.022.433 PT Sulung Ranch
PT Pelayaran Senggora 5.170 - PT Pelayaran Senggora
PT Bank Perkreditan PT Bank Perkreditan
Lingga Sejahtera - 1.070.816 1.717.151 Lingga Sejahtera
PT Mandiri Indah Lestari - 5.524 - PT Mandiri Indah Lestari
Total 364.029.302 572.525.837 323.657.538 Total
Uang muka Advances
Entitas sepengendali Enitities under common control
PT Borneo Sawit Gemilang 184.443.698 28.303.530 - PT Borneo Sawit Gemilang
PT Surya Borneo Industri 11.896.935 - 68.871.390 PT Surya Borneo Industri
PT Pesona Citra Propertindo 762.863 - - PT Pesona Citra Propertindo
Total 197.103.496 28.303.530 68.871.390 Total
128
Page 452
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related parties
(lanjutan) (continued)
Disajikan kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Pinjaman kepada Loan to related parties
pihak berelasi - lancar - current
- dalam Rupiah - in Rupiah
Entitas induk Parent Entity
PT Citra Borneo Indah 1.376.020.043 51.190.924 294.626.789 PT Citra Borneo Indah
Entitas sepengendali Entities under common control
PT Surya Borneo Industri - - 180.996.773 PT Surya Borneo Industri
Total 1.376.020.043 51.190.924 475.623.562 Total
Aset tidak lancar lainnya Other non-current assets
Deposit sewa Gedung (Catatan 17) Building rental deposits (Note 17)
PT Pesona Citra Propertindo 7.577.280 7.577.280 7.577.280 PT Pesona Citra Propertindo
Total 7.577.280 7.577.280 7.577.280 Total
Pinjaman - tidak-lancar - dalam Rupiah Loans - non-current - in Rupiah
Entitas induk Parent entity
PT Citra Borneo Indah - - 219.473.951 PT Citra Borneo Indah
Jumlah piutang usaha, lain-lain, Trade receivables, other receivables,
pinjaman, uang muka loan to, advance
dan aset tidak lancar and other non-current
lainnya - pihak berelasi 2.727.063.194 1.090.323.973 1.646.355.341 assets - related parties
Jumlah aset 13.583.973.802 11.871.118.225 11.943.995.440 Total assets
Sebagai persentase
terhadap jumlah aset 20,08% 9,18% 13,78% As percentage to total assets
Piutang lain-lain - pihak berelasi merupakan jasa Other receivables - related parties represents
asistensi dan pembelian non-komoditas, piutang assistance services and purchase of non-
bunga dan pinjaman modal kerja tanpa bunga commodity, interest receivable and working
yang diberikan oleh Grup kepada pihak-pihak capital loans provided by the Group to its related
berelasi. parties.
129
Page 453
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related
(lanjutan) parties (continued)
Pinjaman Perusahaan kepada CBI The Company’s Loan to CBI
Pada tanggal 15 April 2019, Perusahaan, CBI, On April 15, 2019, the Company, CBI, and
dan CBUT melakukan perjanjian surat utang CBUT, entered into a convertible loan
yang dapat dikonversi, dimana pinjaman dan agreement, whereby it allows the Company
piutang Perusahaan akan dikonversi dengan loan and receivables which will be converted to
Saham CBUT yang saat ini dimiliki oleh CBI. share ownership of CBUT which is currently
owned by CBI.
Perusahaan memiliki hak namun tidak The Company has the right but is not obliged
berkewajiban untuk meminta CBI untuk to request CBI to settle the amount owed to the
melakukan pembayaran jumlah terutang secara Company by exchanging debt securities into
penuh kepada Perusahaan dengan menukarkan CBUT shares owned by CBI. This exchange is
surat utang menjadi saham CBUT milik CBI. effective after the following effective terms of
Pertukaran tersebut berlaku efektif setelah syarat the agreement:
syarat efektif perjanjian sebagai berikut:
1. Seluruh persetujuan dari Rapat umum 1. Approval from Shareholders General
pemegang saham dan atau Dewan Meetings and or Commisioners of the
Komisaris dari Perusahaan dan CBI. Company and CBI.
2. Persetujuan dari BNI. 2. Approval from BNI.
3. Pendapat kewajaran atas transaksi. 3. Fairness opinion on the transactions.
4. Pendapat kewajaran atas indenture. 4. Fairness opinion on the indentures.
Berdasarkan Perjanjian Akta Notaris No. 74 Based on the Notarial Deed No. 74 Notary of
Notaris Dr. Tintin Surtini, S.H., MH., Mkn. pada Dr. Tintin Surtini, S.H., MH., MKn. Dated
tanggal 29 Desember 2020, Perusahaan December 29, 2020, the Company acquired
mengakuisisi 13% saham CBUT, dengan total 13% share ownership in CBUT with acquisition
harga akuisisi sebesar Rp600.000.000. price of Rp600,000,000. The Company
Perusahaan mengakuisisi saham CBUT acquired shares ownership in CBUT through
melalui mekanisme konversi pinjaman CBI conversion of CBI’s loan to the Company
dengan saham CBI pada pada CBUT. CBUT become the Company’s share ownership in
bergerak di bidang pengolahan minyak kelapa CBUT. CBUT are engaged in processing of
sawit. Nilai akuisisi saham didasarkan pada palm oil. The acquisition value was based on
nilai wajar yang dihitung dalam Laporan Jasa the fair value as calculated in the Report of
Penilai Publik. Public Valuer.
Pinjaman tersebut dikenai bunga sebesar The loans are subject to interest at the rate
9,25% (2024 dan 2023: 9,25%) dan 9,25% in 2025 (2024 and 2023: 9.25%) per
disesuaikan dengan suku bunga pasar sampai annum and has been adjusted based on
dengan tanggal efektif. market rate up until the effective date.
Berdasarkan Surat Penukaran Utang CBI Based on CBI's Debt Exchange Letter to the
kepada Perusahaan tertanggal 15 Maret 2023, Company dated March 15, 2023, CBI has
CBI telah mengkonfirmasi bahwa penyelesaian confirmed that the settlement of CBI’s loan and
pinjaman dan piutang CBI kepada Perusahaan receivables to the Company will be carried out
akan dilakukan dengan cara menukarkan by exchanging it with CBUT shares owned by
dengan saham CBUT yang dimiliki oleh CBI CBI and will be carried out in 2023.
dan akan dilakukan di tahun 2023.
130
Page 454
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related parties
(lanjutan) (continued)
Pinjaman Perusahaan kepada CBI (lanjutan) The Company’s Loan to CBI (continued)
Dibawah ini adalah beberapa syarat penukaran Below are the requirement for the share
saham: exchange:
a. Keputusan Rapat Umum Pemegang a. The decision of the Shareholders General
Saham Perusahaan menyetujui antara lain Meetings of the Company agreed to
i) pengalihan saham penukaran i) the shares diversion
ii) pengesampingan hak penerbit dan hak ii) waive the right of issuer and the right of
para pemegang saham Perusahaan other shareholders to be offered in
lainnya untuk ditawarkan lebih dahulu advance
b. Keputusan Dewan Komisaris dan b. Decision from board of commisioners and
Keputusan Rapat Umum Pemegang Resolution of Shareholders General
Saham Penerbit yang menyetujui Meetings which agreed to diversify the
pengalihan saham penukaran convertible shares
c. Penilaian Saham Penukaran c. Valuation of convertible shares
d. Pendapat kewajaran d. Fairness opinion
e. Mendapatkan semua persetujuan yang e. Obtain all approval and licensing
diperlukan dan perijinan
Pada tanggal 19 Desember 2023, Perusahaan On December 19, 2023, the Company has
telah melakukan konversi atas pinjaman converted its loan to CBI amounted to
sebesar Rp3.451.309.583 menjadi kepemilikan Rp3,451,309,583 become share ownership in
saham pada CBUT. CBUT.
Pada tanggal 31 Desember 2025, 2024, dan As of December 31, 2025, 2024, dan 2023, the
2023, saldo pinjaman Perusahaan adalah outstanding balance of the Company’s loan
sebesar RpNihil, RpNihil, dan Rp219.473.951. was amounting to RpNil, RpNill, and
Rp219,473,951, respectively.
Pinjaman CBUT kepada CBI CBUT’s Loan to CBI
Berdasarkan Perjanjian Pinjaman tanggal Based on a Loan Agreement dated January 2,
2 Januari 2023 yang kemudian diubah 2023, which was then amended by Loan
dengan Perubahan Perjanjian Pinjaman Agreement Amendment dated December 2,
tanggal 2 Desember 2024, CBUT memberikan 2024, CBUT provided loan to PT Citra Borneo
pinjaman kepada PT Citra Borneo Indah, Indah, a shareholder of the Company, with a
pemegang saham Perusahaan, dengan batas maximum loan limit of Rp400,000,000 for
maksimum pinjaman sebesar Rp400.000.000 operational activities purposes. This loan bears
untuk tujuan kegiatan operasional. Pinjaman interest at the rate 9.5% per annum with term of
tersebut dikenakan bunga sebesar 9,5% per credit of 1 (one) year and can be extended.
tahun dengan jangka waktu selama 1 (satu)
tahun dan dapat diperpanjang.
131
Page 455
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related
(lanjutan) parties (continued)
Pinjaman CBUT kepada SBI CBUT’s Loan to SBI
Berdasarkan Perjanjian Pinjaman tanggal Based on a Loan Agreement dated October 3,
3 Oktober 2022 yang kemudian diubah dengan 2022 which was then amended by Loan
Perubahan Perjanjian Pinjaman tanggal Agreement Amendment dated September 22,
22 September 2023, CBUT memberikan 2023, CBUT provided loan to SBI, a related
pinjaman kepada SBI, pihak berelasi, dengan party, with a maximum loan limit of
batas maksimum pinjaman sebesar Rp200,000,000 for operational activities
Rp200.000.000 untuk tujuan kegiatan purposes. This loan bears interest rate at 9.5%
operasional. Pinjaman tersebut dikenakan per annum with term of credit of 1 (one) year
bunga sebesar 9,5% per tahun dengan and can be extended.
jangka waktu selama 1 (satu) tahun dan dapat
diperpanjang.
Pada tanggal 31 Desember 2025, 2024, dan As of December 31, 2025, 2024, and 2023, the
2023 Manajemen Grup meyakini bahwa Group’s management believes that the entire
pinjaman kepada CBI dan SBI dapat tertagih loan to CBI and SBI are collectible and there is
seluruhnya dan tidak ada penurunan nilai atas no impairment in value on that loan.
saldo pinjaman tersebut.
Saldo piutang lain-lain dan pinjaman pada akhir Outstanding balances of other receivables and
tahun tidak memiliki jaminan. loan at the end of year are unsecured.
Untuk tahun yang berakhir pada tanggal For the years ended December 31, 2025,
31 Desember 2025, 2024, dan 2023, tidak 2024, and 2023, there is no impairment of other
terdapat penurunan nilai piutang lain-lain dan receivables and loan - related parties. This
pinjaman - pihak berelasi. Penilaian ini assessment is undertaken at the end of the
dilakukan setiap akhir periode pelaporan reporting periods through examining the
dengan memeriksa posisi keuangan pihak financial position of these related parties and
berelasi dan pasar dimana pihak berelasi the market in which the related parties operate.
beroperasi.
Biaya penelitian dan pemeliharaan kepada CBI Research and maintenance expense with CBI
Pada tahun 2022, Grup menandatangani In 2022, the Group has signed an agreement on
perjanjian kerjasama penggunaan jasa analis di research and maintenance services at Sulung
Laboratorium Sulung Research Station dengan Research Station with PT Citra Borneo Indah.
PT Citra Borneo Indah. Perjanjian tersebut The services period will ended on December 31,
berakhir pada tanggal 31 Desember 2022. Atas 2022. For the services, the Group should paid
jasa tersebut, Grup diwajibkan untuk membayar the fees amounted to Rp124,606,283 per
sebesar Rp124.606.283 per tahun. Pada bulan annum. On January 2023, the Group submitted
Januari 2023, Grup menyampaikan surat a letter requesting the suspension of the
permohonan penangguhan pelaksanaan jasa implementation of research services so that
penelitian sehingga sampai dengan until December 31, 2023 there were no
31 Desember 2023 tidak terdapat jasa research services provided by CBI. On
penelitian yang diberikan oleh CBI. Pada December 1, 2025, the agreement has been
tanggal 1 Desember 2025, perjanjian tersebut extended until December 31, 2026
telah diperpanjang sampai dengan tanggal
31 Desember 2026.
132
Page 456
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
a. Piutang usaha, lain-lain, aset tidak lancar a. Trade receivables, other receivables, other
lainnya dan pinjaman kepada pihak berelasi non-current asset and loan to related parties
(lanjutan) (continued)
Pinjaman SML kepada CBI SML’s Loan to CBI
Berdasarkan Perjanjian Pinjaman tanggal 28 Based on the Loan Agreement dated 28 April
April 2023 yang kemudian diubah dengan 2023, as amended by the Amendment to the
Perubahan Perjanjian Pinjaman tanggal Loan Agrement dated 1 August 2025, SML
1 Agustus 2025, SML memberikan pinjaman granted a loan to CBI, a related party, with a
kepada CBI, pihak berelasi, dengan batas maximum facility amount of Rp3,000,000,000
maksimum pinjaman sebesar Rp3.000.000.000 for operational purposes. The loan bears
untuk tujuan kegiatan operasional. Pinjaman interest at 9% per annum, has a term of one (1)
tersebut dikenakan bunga sebesar 9% per year, and may be extended.
tahun dengan jangka waktu selama 1 (satu)
tahun dan dapat diperpanjang.
b. Utang - pihak berelasi b. Accounts payable - related parties
Disajikan kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Utang usaha - jangka pendek Trade payables - current
Entitas induk Parent Entity
PT Citra Borneo Indah 165.599.255 - - PT Citra Borneo Indah
Entitas sepengendali Entity under common control
PT Sepalar Yasa Kartika 17.497.320 34.298.725 24.723.290 PT Sepalar Yasa Kartika
PT Pelayaran Lingga Marintama 17.321.533 5.012.147 9.831.498 PT Pelayaran Lingga Marintama
PT Borneo Sawit Gemilang 10.877.873 16.151.012 15.694.200 PT Borneo Sawit Gemilang
PT Natai Sawit Perkasa 5.399.203 28.228.149 8.943.828 PT Natai Sawit Perkasa
PT Surya Borneo Industri 777.486 2.038.509 1.977.635 PT Surya Borneo Industri
Pihak berelasi lainnya Other related parties
PT Pelayaran Senggora 2.075.872 15.512 15.509 PT Pelayaran Senggora
Total utang usaha
- pihak berelasi 219.548.542 85.744.054 61.185.960 Total trade payables - related parties
Utang lain-lain - jangka pendek Other payables - current
Entitas induk Parent entity
PT Citra Borneo Indah 26.852.142 4.586.705 3.033.565 PT Citra Borneo Indah
Entitas sepengendali Entities under common control
PT Pesona Citra Propertindo 44.571.988 9.538.981 15.804.910 PT Pesona Citra Propertindo
PT Sulung Ranch 6.705.488 12.463.601 7.953.862 PT Sulung Ranch
PT Sepalar Yasa Kartika 3.046.758 7.069.975 94.294 PT Sepalar Yasa Kartika
PT Borneo Sawit Gemilang 1.769.169 967.194 133.573 PT Borneo Sawit Gemilang
PT Natai Sawit Perkasa 1.018.865 1.018.685 248.935 PT Natai Sawit Perkasa
PT Pelayaran Lingga Marintama 661.635 3.088.957 843.814 PT Pelayaran Lingga Marintama
PT Surya Borneo Industri 565.617 3.112.142 5.240.089 PT Surya Borneo Industri
Pihak berelasi lainnya Other related parties
PT Pelayaran Senggora 767.275 - 3.316.025 PT Pelayaran Senggora
PT Putra Borneo Agro Lestari 64.545 64.544 64.546 PT Putra Borneo Agro Lestari
Total utang lain-lain Total other payables
- pihak berelasi 86.023.482 41.910.784 36.733.613 - related parties
133
Page 457
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
b. Utang - pihak berelasi b. Accounts payable - related parties
Disajikan kembali - Catatan 4/
As restated - Note 4
1 Januari 2024/
January 1, 2024
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Liabilitas kontrak Contract Liabilities
Entitas induk Parent entity
PT Citra Borneo Indah 4.500.000 6.000.000 - PT Citra Borneo Indah
Pihak berelasi lainnya Other related parties
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera 2.250.000 1.000.000 2.000.000 Lingga Sejahtera
Borneo Agri Resources Borneo Agri Resources
International Pte. Ltd. - 88.891.000 - International Pte. Ltd.
6.750.000 95.891.000 2.000.000
Total 312.322.024 223.545.838 99.919.573 Total
Total liabilitas 10.642.512.002 8.986.349.964 9.947.700.957 Total liabilities
Sebagai persentase terhadap
total liabilitas 2,93% 2,49% 1,00% As percentage to total liabilities
Utang lain-lain - pihak berelasi terutama Other payables - related parties mainly
merupakan dana talangan dan utang atas jasa represent non-interest bearing advances and
yang diberikan tanpa bunga yang diterima oleh payable from services rendered obtained by the
Grup dari pihak-pihak berelasi. Group from these related parties.
Saldo utang lain-lain - pihak berelasi pada akhir Outstanding balances of other payables -
tahun tidak memiliki jaminan. related parties at year-end are unsecured.
Untuk tahun yang berakhir pada
Tanggal 31 Desember/
For the years ended December 31,
2024
(Disajikan kembali -
Catatan 4)/
(As restated -
2025 Note 4)
Pendapatan dari kontrak Revenue from contract
dengan pelanggan with customers
Entitas induk Parent entity
PT Citra Borneo Indah 155.523.988 - PT Citra Borneo Indah
Pihak berelasi lainnya Other related parties
Borneo Agri - Resources Borneo Agri - Recources
International Pte. Ltd. 3.815.204.163 6.305.994.337 International Pte. Ltd.
PT Citra Borneo Global Feeds 32.801.126 50.331.461 PT Citra Borneo Global Feeds
PT Borneo Sawit Gemilang 12.299.475 - PT Borneo Sawit Gemilang
4.015.828.752 6.356.325.798
134
Page 458
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
c. Penjualan, pembelian, pendapatan, dan c. Sales, purchase, income, and operating
beban usaha dari pihak berelasi expense from related parties
Untuk tahun yang berakhir pada
Tanggal 31 Desember/
For the years ended December 31,
2024
(Disajikan kembali -
Catatan 4)/
(As restated -
2025 Note 4)
Total pendapatan dari
kontrak dengan Total revenue from contracts
pelanggan (Catatan 28) 14.813.170.793 10.366.799.435 with customers (Note 28)
Sebagai persentase terhadap As percentage to
jumlah pendapatan dari total revenue from contract
kontrak dengan pelanggan 27,11% 61,31% with customers
Penjualan Non Komoditas Sales Non-Commodity
Entitas induk Parent entity
PT Citra Borneo Indah 1.904.318 - PT Citra Borneo Indah
Pihak berelasi lainnya Other Related Party
PT Surya Borneo Industri 40.233.209 23.804.530 PT Surya Borneo Indah
42.137.527 23.804.530
Total pendapatan lain-lain
(Catatan 30) 58.531.394 129.709.636 Total other income (Note 30)
Sebagai persentase terhadap As percentage to
pendapatan lainnya 71,99% 18,35% other income
Pendapatan sewa Rental income
Entitas induk Parent entity
PT Citra Borneo Indah 1.500.000 - PT Citra Borneo Indah
Pihak berelasi lainnya Entities under common control
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera. 2.747.400 2.520.000 Lingga Sejahtera
4.247.400 2.520.000
Total pendapatan lain-lain
(Catatan 30) 58.531.394 129.709.636 Total other income (Note 30)
Sebagai persentase terhadap As percentage to
total pendapatan lain-lain, neto 7,26% 1,94% total other income, net
135
Page 459
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
c. Penjualan, pembelian, pendapatan c. Sales, purchase, finance income and
keuangan dan beban usaha dari pihak operating expense from related parties
berelasi (lanjutan) (continued)
Untuk tahun yang berakhir pada
Tanggal 31 Desember/
For the years ended December 31,
2024
(Disajikan kembali -
Catatan 4)/
(As restated -
2025 Note 4)
Pendapatan keuangan Finance income
Entitas induk Parent entity
PT Citra Borneo Indah 74.260.154 38.069.006 PT Citra Borneo Indah
Pihak berelasi lainnya Other related parties
PT Bank Perkreditan Rakyat PT Bank Perkreditan Rakyat
Lingga Sejahtera 19.937.324 48.223.179 Lingga Sejahtera
PT Surya Borneo Industri - 18.608.053 PT Surya Borneo Industri
94.197.478 104.900.238
Total pendapatan keuangan
(Catatan 31) 96.168.574 108.610.664 Total finance income (Note 31)
Sebagai persentase terhadap As percentage to
total pendapatan lain-lain, neto 97,95% 96,58% total other income, net
Pembelian Komoditas Purchase Commodity
Entitas induk Parent entity
PT Citra Borneo Indah 644.400.951 706.524.799 PT Citra Borneo Indah
Pihak berelasi lainnya Entities under common control
PT Borneo Sawit Gemilang 539.228.330 72.646.666 PT Borneo Sawit Gemilang
PT Sepalar Yasa Kartika 175.449.060 136.715.202 PT Sepalar Yasa Kartika
PT Natai Sawit Perkasa 53.078.089 53.307.836 PT Natai Sawit Perkasa
1.412.156.430 969.194.503
Total beban pokok penjualan Total cost of sales
(Catatan 29) 9.638.245.516 7.088.221.765 (Note 29)
Sebagai persentase terhadap As percentage to
jumlah beban pokok total cost
penjualan 14,65% 13,67% of sales
136
Page 460
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
c. Penjualan, pembelian, pendapatan c. Sales, purchase, finance income and
keuangan dan beban usaha dari pihak operating expense from related parties
berelasi (lanjutan) (continued)
Untuk tahun yang berakhir pada
Tanggal 31 Desember/
For the years ended December 31,
2024
(Disajikan kembali -
Catatan 4)/
(As restated -
2025 Note 4)
Pembelian Non Komoditas Purchase Non-commodity
Entitas induk Parent entity
PT Citra Borneo Indah 65.953.432 - PT Citra Borneo Indah
Pihak berelasi lainnya Entities under common control
PT Surya Borneo Industri 25.325.172 - PT Surya Borneo Industri
PT Sulung Ranch 24.308.076 - PT Sulung Ranch
PT Sepalar Yasa Kartika 22.797.162 16.543.551 PT Sepalar Yasa Kartika
PT Borneo Sawit Gemilang 17.188.209 15.976.193 PT Borneo Sawit Gemilang
PT Natai Sawit Perkasa 11.858.109 - PT Natai Sawit Perkasa
PT Pesona Citra Propertindo 11.306.725 - PT Pesona Citra Propertindo
178.736.885 32.519.744
Total beban pokok penjualan Total cost of sales
(Catatan 29) 9.638.245.516 7.088.221.765 (Note 29)
Sebagai persentase terhadap As percentage to
jumlah beban pokok total cost
penjualan 1,85% 0,46% of sales
Beban transportasi Transportation expense
Pihak berelasi lainnya Entities under common control
PT Pelayaran Lingga Marintama 133.899.225 1.200.329 PT Pelayaran Lingga Marintama
PT Pelayaran Senggora 17.828.435 3.412.324 PT Pelayaran Senggora
151.727.660 4.612.653
Total beban penjualan Total selling expense
(Catatan 30) 1.463.606.360 904.991.243 (Note 30)
Sebagai persentase terhadap As percentage to
total beban penjualan 10,37% 0,51% total selling expense
137
Page 461
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
c. Penjualan, pembelian, pendapatan c. Sales, purchase, finance income and
keuangan dan beban usaha dari pihak operating expense from related parties
berelasi (lanjutan) (continued)
Untuk tahun yang berakhir pada
Tanggal 31 Desember/
For the years ended December 31,
2024
(Disajikan kembali -
Catatan 4)/
(As restated -
2025 Note 4)
Biaya penelitian dan pemeliharaan Research and maintenance expense
Entitas induk Parent entity
PT Citra Borneo Indah 176.021.761 72.434.250 PT Citra Borneo Indah
Total beban umum dan Total general and administrative
administrasi (Catatan 30) 1.111.189.076 946.326.561 expenses (Note 30)
Sebagai persentase terhadap
Total beban umum As percentage to total general
dan administrasi 15,84% 7,65% and administrative expense
Biaya Sewa Rental Expense
Pihak berelasi lainnya Other related party
PT Pesona Citra Propertindo 17.743.754 1.385.350 PT Pesona Citra Propertindo
Total beban umum dan Total general and administrative
administrasi (Catatan 30) 1.111.189.076 946.326.561 expenses (Note 30)
Sebagai persentase terhadap
total beban umum As percentage to total general
dan administrasi 1,60% 0,15% and administrative expense
Beban penanganan Handling expense
Pihak berelasi lainnya Other related parties
PT Surya Borneo Industri - 678.851 PT Surya Borneo Industri
Total beban pokok penjualan Total cost of sales
(Catatan 29) 9.638.245.516 7.088.221.765 (Note 29)
Sebagai persentase terhadap As percentage to
jumlah beban pokok total cost
penjualan 0,00% 0,01% of sales
138
Page 462
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
d. Rincian jenis transaksi dan sifat hubungan d. Nature of transactions and relationships
dengan pihak berelasi adalah sebagai with related parties, are as follows:
berikut:
Sifat hubungan
dengan pihak berelasi/
Nature of related Pihak berelasi/
No. parties Related parties Transaksi/Transactions
1. Entitas induk/Parent PT Citra Borneo Indah Penjualan dan pembelian komoditas, penjualan
entity (“CBI”) dan pembelian barang non-komoditas,
pinjaman, jasa research, pendapatan
keuangan, dan sewa/ Sales and purchases of
commodities, sales and purchases of
non-commodity goods, loans, research
services, finance income, and rental
2. Hubungan keluarga Bapak Abdul Rasyid AS Sewa tanah/Land rental.
dengan penerima
manfaat Grup/Family
relationships with the
Group’s beneficiaries.
3. Entitas yang didirikan Borneo Agri Resources Penjualan komoditas/Sales of commodities
oleh penerima manfaat Industries Pte Ltd (“BARI”)
Perusahaan/Entity
which was established
by the beneficial owner
of the corporation
4. Entitas yang dimiliki PT Borneo Sawit Gemilang Penjualan komoditas, pembelian barang non-
oleh salah satu (“BSG”) komoditas, dan jasa asistensi/Sales of
pemegang commodities, sales of non-commodity goods,
saham/Entity which and assistance services.
owned by one of the
shareholders
PT Citra Borneo Global Penjualan komoditas/Sales of Commodity
Feeds (“CBGF”)
PT Natai Sawit Perkasa Pembelian barang non-komoditas, penjualan
(“NSP”) barang non-komoditas, dan jasa asistensi/
Purchases of commodities, sales of
non-commodity goods, and assistance services
PT Pelayaran Lingga jasa pengangkutan dan pengiriman/handling
Marintama (“LM”) and freight expense
PT Pelayaran Senggora Jasa pengangkutan dan pengiriman/handling
(“PS”) and freight expense
PT Pesona Citra Sewa kantor/ Office rental
Propertindo (“PCP”)
PT Sulung Ranch (“SR”) Pembelian barang non komoditas /Sales of non-
commodity
PT Surya Borneo Industri Penjualan barang non-komoditas, pendapatan
(“SBI”) keuangan, sewa lahan, dan jasa penanganan/
Sales of non-commodities, finance income and
handling expense
139
Page 463
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. SALDO DAN TRANSAKSI DENGAN PIHAK 33. RELATED PARTIES BALANCES AND
BERELASI (lanjutan) TRANSACTIONS (continued)
d. Rincian jenis transaksi dan sifat hubungan d. Nature of transactions and relationships
dengan pihak berelasi adalah sebagai with related parties, are as follows:
berikut: (lanjutan) (continued)
Sifat hubungan
dengan pihak berelasi/
Nature of related Pihak berelasi/
No. parties Related parties Transaksi/Transactions
5. Pihak berelasi lainnya/ PT Bank Perkreditan Rakyat Kas dan setara kas, deposito berjangka,
Other related parties Lingga Sejahtera (“BPRLS”) pinjaman, beban bunga dan sewa/Cash and
cash equivalents, time deposits, loan, interest
expense, and rental
PT Sepalar Yasa Kartika Penjualan barang komoditas dan jasa
(“SYK”) asistensi/Sales of commodity and assistance
service
PT Mandiri Indah Lestari Penjamin/Guarantor
(“MIL”)
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS
Tabel berikut menyajikan nilai tercatat instrumen The following table presents the carrying value of
keuangan konsolidasian yang dianggap mendekati consolidated financial instruments that are
nilai wajarnya pada tanggal 31 Desember 2025, considered close to their fair value at the date of
2024, dan 2023: December 31, 2025, 2024, and 2023:
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Aset keuangan Financial assets
Pinjaman yang diberikan dan piutang Loans and receivables
Kas dan setara kas 874.059.881 1.180.286.182 1.237.290.419 Cash and cash equivalents
Piutang usaha Trade receivables
Pihak ketiga 113.412.231 27.472.904 43.034.252 Third parties
Pihak berelasi 782.333.073 430.726.402 551.151.620 Related parties
Piutang lain-lain Other receivables
Pihak ketiga 249.555.322 17.532.166 16.306.374 Third parties
Pihak berelasi 364.029.302 572.525.837 323.657.538 Related parties
Pinjaman kepada pihak berelasi 1.376.020.043 51.190.924 475.623.562 Loan to related parties
Aset lancar lainnya 839.957 643.767.663 888.190.872 Other current assets
Piutang plasma Plasma receivables
setelah dikurangi dengan penyisihan after net off with allowance
penurunan nilai Rp34.472.834 for impairment Rp34,472,834
(2024: Rp27.755.873 (2023: Rp27,755,873
2023: Rp37.274.799) 400.144.511 450.283.638 593.231.800 2023: Rp37,274,799)
Pinjaman jangka panjang kepada Long-term convertible
Pihak berelasi yang dapat dikonversi - - 219.473.951 loan to a related party
Total 4.160.394.320 3.373.785.716 4.347.960.388 Total
140
Page 464
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
Tabel berikut menyajikan nilai tercatat instrumen The following table presents the carrying value of
keuangan konsolidasian yang dianggap mendekati consolidated financial instruments that are
nilai wajarnya pada tanggal 31 Desember 2025, considered close to their fair value at the date of
2024, dan 2023: (lanjutan) December 31, 2025, 2024, and 2023: (continued)
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Liabilitas keuangan Financial liabilities
Utang dan pinjaman Loans and borrowings
Utang usaha Trade payables
Pihak ketiga 530.508.890 303.690.105 279.793.618 Third parties
Pihak berelasi 219.548.542 85.744.054 61.185.960 Related parties
Beban akrual 56.748.335 167.054.235 66.327.664 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 411.850.231 398.306.812 740.276.157 Third parties
Pihak berelasi 86.023.482 41.910.784 36.733.613 Related parties
Liabilitas imbalan kerja Short-term employee
karyawan jangka pendek 192.677.277 159.070.367 147.986.415 benefit liabilities
Liabilitas sewa jangka pendek 64.678.069 13.604.681 13.138.714 Short-term lease liabilities
Lialbilitas sewa pembiayaan
Konsumen jatuh tempo Current maturities of long-term
Dalam satu tahun 11.196.702 6.254.118 399.347 bank loan
Utang bank jangka pendek 1.698.144.691 2.195.100.881 2.437.341.526 Short-term bank loan
Liabilitas sewa jangka panjang 208.546.576 76.793.597 64.545.307 Long-term lease liablities
Utang bank jangka panjang
jatuh tempo Current maturities of long-term
dalam satu tahun 991.075.964 1.009.228.617 913.814.430 bank loan
Utang bank jangka
panjang setelah dikurangi
bagian jatuh tempo Long-term bank loan -
dalam satu tahun 5.449.503.968 3.876.810.788 4.861.241.038 net of maturities
Total 9.920.502.727 8.333.569.039 9.622.783.789 Total
Nilai wajar didefinisikan sebagai jumlah dimana Fair value is defined as the amount at which the
instrumen tersebut dapat dipertukarkan di dalam instrument could be exchanged in a current
transaksi kini antara pihak yang berkeinginan dan transaction between knowledgeable willing parties
memiliki pengetahuan yang memadai melalui suatu in an arm's length transaction, other than in a forced
transaksi yang wajar, selain di dalam penjualan or liquidation sale. Fair values are obtained from
terpaksa atau penjualan likuidasi. Nilai wajar quoted market prices and discounted cash flow
didapatkan dari kuotasi harga pasar dan model arus models.
kas diskonto.
141
Page 465
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
Grup menggunakan hierarki berikut ini untuk The Group uses the following hierarchy for
menentukan dan mengungkapkan nilai wajar determining and disclosing the fair value of financial
instrumen keuangan: instruments:
Tingkat 1: Nilai wajar diukur berdasarkan Level 1: Fair values are measured based on
pada harga kuotasi (tidak quoted prices (unadjusted) in active
disesuaikan) dalam pasar aktif markets for identical assets or
untuk aset atau liabilitas sejenis. liabilities.
Tingkat 2: Nilai wajar diukur berdasarkan Level 2: Fair values are measured based on
teknik-teknik valuasi, yaitu untuk valuation techniques for which all
seluruh input yang diketahui baik inputs which have a significant
secara langsung ataupun tidak effect on the recorded fair values
langsung memiliki dampak are observable, either directly or
signifikan atas nilai wajar indirectly.
tercatat.
Tingkat 3: Nilai wajar diukur berdasarkan Level 3: Fair values are measured based on
teknik-teknik valuasi, yaitu untuk valuation techniques for which any
seluruh input yang tidak dapat inputs which have a significant
diketahui baik secara langsung effect on the recorded fair value that
ataupun tidak langsung memiliki are not based on observable
dampak signifikan atas nilai market data (unobservable inputs).
wajar tercatat.
Instrumen keuangan yang disajikan di dalam Financial instruments presented in the consolidated
laporan posisi keuangan konsolidasian dicatat statements of financial position are carried at fair
sebesar nilai wajar atau biaya perolehan value or amortized cost, otherwise, they are
diamortisasi, jika tidak, disajikan dalam jumlah presented at carrying values as either these are
tercatat apabila jumlah tersebut mendekati nilai reasonable approximation of fair values or their fair
wajarnya atau nilai wajarnya tidak dapat diukur values cannot be reliably measured.
secara andal.
Berikut ini adalah metode dan asumsi yang The following are the methods and assumptions to
digunakan dalam mengestimasi nilai wajar dari estimate the fair value of each class of the Group’s
setiap golongan instrumen keuangan Grup: financial instruments:
1. Kas dan setara kas, piutang usaha - pihak 1. Cash and cash equivalents, trade receivables -
ketiga dan piutang lain-lain - pihak ketiga, dan third parties, other receivables - third parties,
pihak berelasi. and related parties.
Untuk aset keuangan yang akan jatuh tempo For financial assets that are due within
dalam waktu 12 bulan, nilai tercatat aset 12 months, the carrying values of the financial
keuangan tersebut dianggap telah assets approximate their fair values.
mencerminkan nilai wajar dari aset keuangan
tersebut.
2. Utang usaha, utang lain-lain, dan beban akrual. 2. Trade payables, other payables, and accrued
expenses.
142
Page 466
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. NILAI WAJAR DARI INSTRUMEN KEUANGAN 34. FAIR VALUE OF FINANCIAL INSTRUMENTS
(lanjutan) (continued)
Berikut ini adalah metode dan asumsi yang The following are the methods and assumptions to
digunakan dalam mengestimasi nilai wajar dari estimate the fair value of each class of the Group’s
setiap golongan instrumen keuangan Grup: financial instruments: (continued)
(lanjutan)
3. Uang jaminan dicatat sebesar biaya historis 3. Guarantee deposits are carried at historical cost
karena nilai wajarnya tidak dapat diukur secara because their fair values cannot be reliably
handal. Tidak praktis untuk mengestimasi nilai measured. It is not practical to estimate the fair
wajar dari aset tersebut karena tidak ada values of such assets because there are no
jangka waktu pembayaran yang pasti walaupun fixed repayment terms although these are not
tidak diharapkan untuk diselesaikan dalam expected to be settled within 12 months after
jangka waktu 12 bulan setelah tanggal laporan the statement of financial position date.
posisi keuangan.
Seluruh liabilitas keuangan di atas merupakan All of the above financial liabilities are due within
liabilitas yang akan jatuh tempo dalam waktu 12 12 months, thus, the carrying value of the
bulan sehingga nilai tercatat liabilitas keuangan financial liabilities approximate their fair value.
tersebut telah mencerminkan nilai wajar.
4. Pinjaman dari pihak berelasi, utang bank, 4. Loan to a related party, bank loan, plasma
piutang plasma, liabilitas sewa pembiayaan, receivable, finance lease liabilities, and bonds
dan utang obligasi. payable.
Seluruh liabilitas keuangan di atas memiliki All of the above financial liabilities have floating
suku bunga variabel yang disesuaikan dengan interest rates which are adjusted based on the
pergerakan suku bunga pasar sehingga jumlah movements of the market interest rates, thus the
terutang liabilitas keuangan tersebut telah payable amounts of this financial liability
mendekati nilai wajar. approximate its fair values.
35. TUJUAN DAN KEBIJAKAN MANAJEMEN 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
RISIKO KEUANGAN AND POLICIES
Liabilitas keuangan Grup terdiri dari utang usaha, The Group’s financial liabilities comprise trade
utang lain-lain, beban akrual, liabilitas imbalan kerja payables, other payables, accrued expenses, short-
karyawan jangka pendek, liabilitas sewa term employee benefits liabilities, finance lease
pembiayaan, utang bank jangka panjang, dan liabilities, long-term bank loan, and bonds payable.
utang obligasi. Tujuan utama dari liabilitas The main purpose of these financial liabilities is to
keuangan adalah untuk meningkatkan keuangan raise financing for the Group’s operations. The
operasi Grup. Grup memiliki aset keuangan Group has financial assets including cash and cash
meliputi kas dan setara kas, piutang usaha, piutang equivalents, trade receivables, other receivables,
lain-lain, pinjaman kepada pihak berelasi, aset tidak loan to related parties, other non-current assets -
lancar lainnya - deposito yang dibatasi restricted time deposits, security deposit, long-term
penggunaanya, uang jaminan, piutang jangka receivables to a related party, and plasma
panjang kepada pihak berelasi, dan piutang receivables.
plasma.
143
Page 467
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Grup menghadapi risiko pasar, risiko tingkat suku The Group is exposed to market risk, interest rate
bunga, risiko kredit dan risiko likuiditas. Manajemen risk, credit risk and liquidity risk. The Company's
Perusahaan mengawasi manajemen risiko dari Management oversees the management of these
risiko-risiko tersebut. Mengelola risiko ini merupakan risks. Managing these risks is part of the Group’s
bagian dari proses manajemen risiko Grup. Direksi risk management process. The Board of Directors
menelaah dan menyetujui kebijakan untuk reviews and agrees the policies for managing each
mengelola setiap risiko sebagai berikut. of these risks which are summarized below.
Risiko pasar Market risk
Risiko pasar merupakan risiko dimana nilai wajar Market risk is the risk that the fair value of future
dari arus kas masa depan dari instrumen keuangan cash flows of a financial instrument will fluctuate
akan berfluktuasi disebabkan oleh perubahan harga because of changes in market prices. Market prices
pasar. Harga pasar terdiri dari dua jenis risiko: risiko comprise two types of risk: foreign currency risk and
mata uang asing dan risiko harga komoditas. commodity price risk. Financial instruments
Instrumen keuangan dipengaruhi oleh risiko pasar affected by market risk include cash and cash
termasuk kas dan setara kas dan hutang lain-lain. equivalents and other payables.
a. Risiko mata uang asing a. Foreign currency risk
Mata uang pelaporan Perusahaan adalah The Company’s reporting currency is Rupiah.
Rupiah. Perusahaan dapat menghadapi risiko The Company faces foreign exchange risk as
nilai tukar mata uang asing karena penjualan its sales and the costs of certain purchases are
dan biaya beberapa pembelian dalam mata either denominated in foreign currency (mainly
uang asing (terutama Dolar AS) atau harga US Dollar) or whose price is significantly
yang secara signifikan dipengaruhi oleh influenced by movements in foreign
perubahan nilai tukar mata uang asing. Tidak currencies. There is no formal hedging policy
ada kebijakan formal lindung nilai sehubungan with respect to foreign exchange exposures.
dengan eksposur valuta asing. Eksposur Exposure to exchange risk is monitored on an
terhadap risiko nilai tukar dipantau secara ongoing basis.
berkelanjutan.
Tabel berikut ini menunjukan sensitivitas The following table demonstrates the sensitivity
kemungkinan perubahan tingkat nilai tukar to a reasonably possible change in the Rupiah
Rupiah terhadap mata uang asing, dengan exchange rate again foreign currency, with all
asumsi variabel lain konstan. dampak terhadap other variables held constant. the effect to the
laba sebelum beban pajak penghasilan badan profit before corporate income tax expenses is
sebagai berikut: as follows:
Dampak terhadap
Laba sebelum
beban pajak
Perubahan penghasilan badan/
tingkat Rp/ Effect on profit
Change in before corporate
Rp rate income tax expense
31 Desember 2025 December 31, 2025
Dolar AS +10% 17.831.629 US Dollar
Dolar AS -10% (17.831.629) US Dollar
31 Desember 2024 December 31, 2024
Dolar AS +10% 324.472.071 US Dollar
Dolar AS -10% (324.472.071) US Dollar
31 Desember 2023 December 31, 2023
Dolar AS +10% 35.965.029 US Dollar
Dolar AS -10% (35.965.029) US Dollar
144
Page 468
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko pasar (lanjutan) Market risk (continued)
b. Risiko harga komoditas b. Commodity price risk
Grup terkena dampak risiko harga komoditas The Group is exposed to commodity price risk
yang dipengaruhi oleh beberapa faktor, antara due to certain factors such as weather,
lain cuaca, kebijakan pemerintah, tingkat government policy, level of demand and supply
permintaan dan penawaran pasar, dan in the market, and the global economic
lingkungan ekonomi global. Dampak tersebut environment. Such exposure mainly arises
terutama timbul dari penjualan produk kelapa from its sales of oil palm products where the
sawit, di mana marjin laba atas penjualan profit margin on sale of oil palm products may
produk kelapa sawit tersebut terpengaruh be affected from international market prices
fluktuasi harga pasar internasional. fluctuations.
Tidak ada kebijakan formal lindung nilai There is no formal hedging policy with respect
sehubungan dengan eksposur risiko harga to the commodity price risk. Exposure to the
komoditas. Eksposur terhadap risiko harga commodity price risk is monitored on an
komoditas dipantau secara berkelanjutan. ongoing basis
Risiko tingkat suku bunga Interest rate risk
Risiko tingkat suku bunga Grup terutama timbul dari The Group's interest rate risk mainly arises from
pinjaman untuk tujuan modal kerja dan investasi. loans for working capital and investment purposes.
Pinjaman pada berbagai tingkat suku bunga Loans at variable rates expose the Group to fair
variabel menunjukkan Grup kepada nilai wajar value interest rate risk. There is no formal hedging
risiko tingkat suku bunga. Tidak ada kebijakan policy with respect to interest rate exposures.
formal lindung nilai sehubungan dengan eksposur Exposure to interest rate risk is monitored on an
tingkat bunga. Eksposur terhadap risiko tingkat ongoing basis.
bunga dipantau secara berkelanjutan.
Tabel berikut ini menunjukan sensitifitas The following table demonstrates the sensitivity to
kemungkinan perubahan tingkat suku bunga a reasonably possible change in interest rates on
pinjaman. Dengan asumsi variabel lain konstan, that portion of loans. With all other variables held
laba sebelum beban pajak konsolidasian constant, the consolidated profit before tax expense
penghasilan badan dipengaruhi oleh tingkat suku is affected through the impact on floating rate loans
bunga mengambang sebagai berikut: as follows:
Dampak terhadap
Kenaikan/ laba sebelum
penurunan dalam beban pajak
satuan poin/ penghasilan badan/
Increase/ Effect on profit
decrease before corporate
in basis point income tax expense
31 Desember 2025 December 31, 2025
Rupiah +100 (13.640.110 ) Rupiah
Dolar AS +100 3.655.484 US Dollar
Rupiah -100 13.640.110 Rupiah
Dolar AS -100 (3.655.484 ) US Dollar
31 Desember 2024 December 31, 2024
Rupiah +100 (66.516.775 ) Rupiah
Dolar AS +100 (56.979.409 ) US Dollar
Rupiah -100 66.516.775 Rupiah
Dolar AS -100 56.979.409 US Dollar
31 Desember 2023 December 31, 2023
Rupiah +100 (140.593.873 ) Rupiah
Dolar AS +100 (7.372.831 ) US Dollar
Rupiah -100 140.593.873 Rupiah
Dolar AS -100 7.372.831 US Dollar
145
Page 469
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Risiko kredit yang dihadapi oleh Grup berasal dari The Group is exposed to credit risk arising from the
kredit yang diberikan kepada pelanggan. Untuk credit granted to its customers. To mitigate this risk,
meringankan resiko ini, ada kebijakan untuk it has policies in place to ensure that sales of
memastikan penjualan produk hanya dibuat kepada products are made only to creditworthy customers
pelanggan yang dapat dipercaya dan terbukti with proven track record or good credit history. In
mempunyai sejarah kredit yang baik. Sebagai addition, receivable balances are monitored on an
tambahan, saldo piutang dipantau secara terus ongoing basis to reduce the Company's exposure
menerus untuk mengurangi kemungkinan piutang to bad debts.
yang tidak tertagih.
Tabel berikut menggambarkan jumlah risiko kredit The following table sets out the total credit risk and
dan konsentrasi risiko yang dimiliki Grup pada risk concentration of the Group as of December 31,
tanggal-tanggal 31 Desember 2025, 2024, dan 2025, 2024, and 2023:
2023:
Tahun yang berakhir pada tanggal 31 Desember 2025/
Year ended December 31, 2025
Belum jatuh Jatuh tempo
tempo dan dan tidak
tidak mengalami mengalami
penurunan nilai/ penurunan nilai/
Neither past due Past due but Jumlah/
nor impaired not impaired Total
Kas dan setara kas 874.059.881 - 874.059.881 Cash and cash equivalents
Piutang usaha 895.745.304 - 895.745.304 Trade receivables
Piutang lain - lain 613.584.624 - 613.584.624 Other receivables
Pinjaman kepada pihak berelasi 1.376.020.043 - 1.376.020.043 Loan to related parties
Aset lancar lainnya 839.957 - 839.957 Other current assets
Piutang plasma 400.144.511 - 400.144.511 Plasma receivables
Aset tidak lancar lainnya -
Deposito yang Other non-current assets -
dibatasi penggunaannya 6.007.575 - 6.007.575 Restricted time deposits
Aset tidak lancar lainnya - Other non-current assets -
uang jaminan 3.543.929 - 3.543.929 guarentee deposits
Total 4.169.945.824 - 4.169.945.824 Total
Tahun yang berakhir pada tanggal 31 Desember 2024/
Year ended December 31, 2024
Belum jatuh Jatuh tempo
tempo dan dan tidak
tidak mengalami mengalami
penurunan nilai/ penurunan nilai/
Neither past due Past due but Jumlah/
nor impaired not impaired Total
Kas dan setara kas 1.180.286.182 - 1.180.286.182 Cash and cash equivalents
Piutang usaha 458.199.306 - 458.199.306 Trade receivables
Piutang lain - lain 590.058.003 - 590.058.003 Other receivables
Pinjaman kepada pihak berelasi 51.190.924 - 51.190.924 Loan to related parties
Aset lancar lainnya 643.767.663 - 643.767.663 Other current assets
Piutang plasma 450.283.638 - 450.283.638 Plasma receivables
Aset tidak lancar lainnya -
Deposito yang Other non-current assets -
dibatasi penggunaannya 6.007.575 - 6.007.575 Restricted time deposits
Total 3.379.793.291 - 3.379.793.291 Total
146
Page 470
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Tabel berikut menggambarkan jumlah risiko kredit The following table sets out the total credit risk and
dan konsentrasi risiko yang dimiliki Grup pada risk concentration of the Group as of December 31,
tanggal-tanggal 31 Desember 2025, 2024, dan 2025, 2024, and 2023: (continued)
2023: (lanjutan)
Tahun yang berakhir pada tanggal 31 Desember 2023/
Year ended December 31, 2023
Belum jatuh Jatuh tempo
tempo dan dan tidak
tidak mengalami mengalami
penurunan nilai/ penurunan nilai/
Neither past due Past due but Jumlah/
nor impaired not impaired Total
Kas dan setara kas 1.237.290.419 - 1.237.290.419 Cash and cash equivalents
Piutang usaha 594.185.872 - 594.185.872 Trade receivables
Piutang lain - lain 339.963.912 - 339.963.912 Other receivables
Pinjaman kepada pihak berelasi 475.623.562 - 475.623.562 Loan to related parties
Aset lancar lainnya 888.190.872 - 888.190.872 Other current assets
Piutang plasma 593.231.800 - 593.231.800 Plasma receivables
Pinjaman jangka panjang kepada
pemegang saham yang dapat Long-term convertible loan
dikonversi 219.473.951 - 219.473.951 to a shareholder
Aset tidak lancar lainnya -
Deposito yang Other non-current assets -
dibatasi penggunaannya 6.007.575 - 6.007.575 Restricted time deposits
Aset tidak lancar lainnya - Other non-current assets -
uang jaminan 3.170.277 - 3.170.277 guarentee deposits
Total 4.357.138.240 - 4.357.138.240 Total
Risiko likuiditas Liquidity risk
Risiko likuiditas adalah risiko bahwa Grup akan Liquidity risk is the risk that the Group will encounter
mengalami kesulitan dalam memenuhi liabilitas difficulty in meeting financial obligation due to
keuangan karena kekurangan dana. shortage of liquidity.
Grup mengelola profil likuiditasnya untuk dapat The Group manages its liquidity profile to be able to
mendanai pengeluaran modalnya dan mengelola finance its capital expenditure and service its
utang yang jatuh tempo dengan mengatur kas dan maturing debts by maintaining sufficient cash and
ketersediaan pendanaan melalui jumlah komitmen the availability of funding through an adequate
fasilitas kredit yang cukup. amount of committed credit facilities.
147
Page 471
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
Tabel berikut ini menunjukan profil jangka waktu The table below summarises the maturity profile of
pembayaran liabilitas Grup berdasarkan the Group’s financial liabilities based on contractual
pembayaran dalam kontrak. payments.
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2025
For the year Ended December 31, 2025
Kurang dari 1 tahun/ 1-2 tahun/ 2-5 tahun/ >5 tahun/ Total/
Less than 1 year 1-2 years 2-5 years >5 years Total
Utang usaha Trade payables
Pihak ketiga 530.508.890 - - - 530.508.890 Third parties
Pihak berelasi 219.548.542 - - - 219.548.542 Related parties
Beban akrual 56.748.335 - - - 56.748.335 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 411.850.231 - - - 411.850.231 Third parties
Pihak berelasi 86.023.482 - - - 86.023.482 Related parties
Utang bank jangka Short-term
pendek 1.698.144.691 - - - 1.698.144.691 bank loan
Liabilitas Current maturities of
pembiayaan consumer finance
konsumen 11.196.702 - - - 11.196.702 liabilties
Liabilitas imbalan kerja Short-term
karyawan employee benefits
jangka pendek 192.677.277 - - - 192.677.277 liabilities
Utang bank jangka
panjang - setelah
dikurangi bagian Long term bank
jatuh tempo dalam loan - net of
satu tahun - 1.262.291.735 2.183.709.325 2.003.502.908 5.449.503.968 current maturities
Total 3.206.698.150 1.262.291.735 2.183.709.325 2.003.502.908 8.656.202.118 Total
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2024
For the year Ended December 31, 2024
Kurang dari 1 tahun/ 1-2 tahun/ 2-5 tahun/ >5 tahun/ Total/
Less than 1 year 1-2 years 2-5 years >5 years Total
Utang usaha Trade payables
Pihak ketiga 303.690.105 - - - 303.690.105 Third parties
Pihak berelasi 85.744.054 - - - 85.744.054 Related parties
Beban akrual 167.054.235 - - - 167.054.235 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 398.306.812 - - - 398.306.812 Third parties
Pihak berelasi 41.910.784 - - - 41.910.784 Related parties
Utang bank jangka Short-term
pendek 2.195.100.881 - - - 2.195.100.881 bank loan
Liabilitas Current maturities of
pembiayaan consumer finance
konsumen 6.254.118 - - - 6.254.118 liabilties
Liabilitas imbalan kerja Short-term
karyawan employee benefits
jangka pendek 159.070.367 - - - 159.070.367 liabilities
Utang bank jangka
panjang - setelah
dikurangi bagian Long term bank
jatuh tempo dalam loan - net of
satu tahun - 1.269.607.195 2.069.009.997 1.547.422.213 4.886.039.405 current maturities
Total 3.357.131.356 1.269.607.195 2.069.009.997 1.547.422.214 8.243.170.761 Total
148
Page 472
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
Tabel berikut ini menunjukan profil jangka waktu The table below summarises the maturity profile of
pembayaran liabilitas Grup berdasarkan the Group’s financial liabilities based on contractual
pembayaran dalam kontrak. (lanjutan) payments. (continued)
Untuk tahun yang Berakhir pada Tanggal 31 Desember 2023
For the year Ended December 31, 2023
Kurang dari 1 tahun/ 1-2 tahun/ 2-5 tahun/ >5 tahun/ Total/
Less than 1 year 1-2 years 2-5 years >5 years Total
Utang usaha Trade payables
Pihak ketiga 279.793.618 - - - 279.793.618 Third parties
Pihak berelasi 61.185.960 - - - 61.185.960 Related parties
Beban akrual 66.327.664 - - - 66.327.664 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 740.276.157 - - - 740.276.157 Third parties
Pihak berelasi 36.733.613 - - - 36.733.613 Related parties
Utang bank jangka Short-term
Pendek 2.437.341.526 - - - 2.437.341.526 bank loan
Liabilitas Current maturities of
pembiayaan consumer finance
konsumen 399.347 - - - 399.347 liabilties
Liabilitas imbalan kerja Short-term
karyawan employee benefits
jangka pendek 147.986.415 - - - 147.986.415 liabilities
Utang bank jangka
panjang - setelah
dikurangi bagian Long term bank
jatuh tempo dalam loan - net of
satu tahun - 2.628.481.866 2.272.266.833 874.306.769 5.775.055.468 current maturities
Total 3.770.044.300 2.628.481.866 2.272.266.833 874.306.769 9.545.099.768 Total
36. INFORMASI SEGMEN 36. SEGMENT INFORMATION
Pada tanggal 31 Desember 2025, 2024, dan 2023, As of December 31, 2025, 2024, and 2023, the
Grup menjalankan dan mengelola usahanya dalam Group operates and manages its business in 2 (two)
2 (dua) segmen yaitu perkebunan kelapa sawit serta segment that is oil palm plantations and sells its
menjual produknya di 1 (satu) wilayah yaitu products in 1 (one) region that is Central Kalimantan
Kalimantan Tengah dan minyak nabati dengan and edible oil that sold the products in local and
penjualan dilakukan di pasar lokal dan ekspor. export markets.
Untuk kepentingan manajemen, Grup digolongkan For management purposes, the Group is organized
menjadi unit usaha berdasarkan produk dan jasa into business units based on their products and
dan memiliki dua segmen operasi dilaporkan services and has two reportable operating segments
sebagai berikut: as follows:
Segmen Perkebunan Plantations Segment
Segmen Perkebunan melakukan kegiatan usaha Plantations segment is involved in the development
dalam pengembangan dan pemeliharaan terkait and maintenance of primary bearer plants, such as
tanaman produktif utama, yaitu kelapa sawit dan oil palm and other business activities relating to
aktivitas usaha lainnya yang berkaitan dengan processing of the produce into finished goods, and
pengolahan hasil perkebunan menjadi barang jadi, the related marketing and selling activities.
dan aktivitas pemasaran dan penjualan terkait.
Segmen Minyak Nabati Edible Oil Segment
Segmen Minyak Nabati memproduksi, memasarkan, Edible Oil segment produces, markets, and sells
dan menjual minyak nabati dan produk terkait edible oil and other related products
lainnya.
149
Page 473
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. INFORMASI SEGMEN (lanjutan) 36. SEGMENT INFORMATION (continued)
Segmen Operasi Operating Segments
Manajemen memantau hasil operasi dari unit Management monitors the operating results of its
usahanya secara terpisah guna keperluan business units separately for the purpose of making
pengambilan keputusan mengenai alokasi sumber decisions about resource allocation and
daya dan penilaian kinerja. Kinerja segmen performance assessment. Segment performance is
dievaluasi berdasarkan laba rugi operasi dan diukur evaluated based on operating profit or loss and is
secara konsisten dengan laba rugi operasi pada measured consistently with operating profit or loss
laporan keuangan konsolidasian. Namun, in the consolidated financial statements. However,
pendanaan Grup (termasuk beban keuangan dan the Group financing (including finance costs and
penghasilan keuangan) dan pajak penghasilan finance income) and income taxes are managed on
dikelola secara grup dan tidak dialokasikan kepada a group basis and are not allocated to operating
segmen operasi. segments.
Harga transfer antar entitas hukum dan antar Transfer prices between legal entities and segments
segmen diatur dengan cara yang serupa dengan are set on a manner similar to transactions with third
transaksi dengan pihak ketiga. parties.
Tabel berikut ini menyajikan informasi pendapatan The following table presents revenue and profit, and
dan laba dan aset dan liabilitas tertentu sehubungan certain asset and liability information regarding the
dengan segmen operasi Grup: Group’s operating segments:
Minyak dan
Lemak Nabati/
Perkebunan/ Edible Oil Eliminasi/ Total/
Plantations and Fats Eliminations Total
Tahun yang Berakhir Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
Penjualan Sales
Penjualan kepada pelanggan eksternal 842.359.378 13.970.811.413 - 14.813.170.792 Sales to external customers
Penjualan antar segmen 8.826.257.498 - (8.826.257.498 ) - Inter-segment sales
Total penjualan 9.668.616.876 13.970.811.413 (8.826.257.496 ) 14.813.170.792 Total sales
Laba Results
Laba usaha segmen dilaporkan 2.244.249.191 366.418.691 (63.122.579) 2.547.545.303 Reportable segment operating profit
Beban keuangan neto yang tidak
dapat dialokasikan (595.618.035) Unallocated net finance costs
Bagian kerugian atas Equity in net losses
entitas asosiasi (24.766.424) of an associate entity
Beban pajak penghasilan (534.525.859) Income tax expense
Laba tahun berjalan 1.392.634.985 Profit for the year
Informasi segmen lainnya Other segment information
Belanja modal 280.330.822 276.563.254 - 556.894.076 Capital expenditures
Penyusutan dan amortisasi (729.725.165) (40.582.817) - (770.307.982) Depreciation and amortization
Aset dan Liabilitas Assets and Liabilities
Aset segmen dilaporkan 16.050.635.137 4.117.813.332 (7.110.127.987) 13.058.320.481 Reportable segment assets
Aset yang tidak dialokasikan 525.653.320
Aset Grup 13.583.973.802 Group’s Assets
Liabilitas segmen dilaporkan 8.981.233.192 3.007.194.969 (1.345.916.159) 10.642.512.002 Reportable segment liabilities
Liabilitas Grup 10.642.512.002 Group’s Liabilities
150
Page 474
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. INFORMASI SEGMEN (LANJUTAN) 36. SEGMENT INFORMATION (CONTINUED)
Segmen Operasi (lanjutan) Operating Segments (continued)
Tabel berikut ini menyajikan informasi pendapatan The following table presents revenue and profit, and
dan laba dan aset dan liabilitas tertentu sehubungan certain asset and liability information regarding the
dengan segmen operasi Grup: (lanjutan) Group’s operating segments: (continued)
Minyak dan
Lemak Nabati/
Perkebunan/ Edible Oil Eliminasi/ Total/
Plantations and Fats Eliminations Total
Tahun yang Berakhir Year Ended
pada Tanggal 31 Desember 2024 December 31, 2024
Penjualan Sales
Penjualan kepada pelanggan eksternal 600.691.933 9.766.107.502 - 10.366.799.435 Sales to external customers
Penjualan antar segmen 6.147.722.334 - (6.147.722.334) - Inter-segment sales
Total penjualan 6.748.414.267 9.766.107.502 (6.147.722.334) 10.366.799.435 Total sales
Laba Results
Laba usaha segmen dilaporkan 1.671.306.316 122.047.466 (27.117.835) 1.766.235.947 Reportable segment operating profit
Beban keuangan neto yang tidak
dapat dialokasikan (511.582.620) Unallocated net finance costs
Bagian kerugian atas Equity in net losses
entitas asosiasi (41.471.530) of an associate entity
Beban pajak penghasilan (381.411.917) Income tax expense
Laba tahun berjalan 831.769.880 Profit for the year
Informasi segmen lainnya Other segment information
Belanja modal 251.488.075 117.019.241 - 368.507.316 Capital expenditures
Penyusutan dan amortisasi 403.936.596 44.368.671 - 448.305.267 Depreciation and amortization
Aset dan Liabilitas Assets and Liabilities
Aset segmen dilaporkan 13.103.361.921 4.200.322.569 (5.982.986.008) 11.320.698.482 Reportable segment assets
Aset yang tidak dialokasikan 550.419.743
Aset Grup 11.871.118.225 Group’s Assets
Liabilitas segmen dilaporkan 6.012.459.037 3.231.021.262 (257.130.335) 8.986.349.964 Reportable segment liabilities
Liabilitas Grup 8.986.349.964 Group’s Liabilities
Minyak dan
Lemak Nabati/
Perkebunan/ Edible Oil Eliminasi/ Total/
Plantations and Fats Eliminations Total
Tahun yang Berakhir Year Ended
pada Tanggal 31 Desember 2023 December 31, 2023
Penjualan Sales
Penjualan kepada pelanggan eksternal 383.974.404 10.319.437.441 - 10.703.411.845 Sales to external customers
Penjualan antar segmen 5.766.447.286 - (5.766.447.286) - Inter-segment sales
Total penjualan 6.150.421.690 10.319.437.441 (5.766.447.286) 10.703.411.845 Total sales
Laba Results
Laba usaha segmen dilaporkan 919.708.880 241.541.978 35.032.642 1.196.283.500 Reportable segment operating profit
Beban keuangan neto yang tidak
dapat dialokasikan (590.808.141) Unallocated net finance costs
Bagian kerugian atas Equity in net losses
entitas asosiasi (53.340.212) of an associate entity
Beban pajak penghasilan (208.119.522) Income tax expense
Laba tahun berjalan 344.015.625 Profit for the year
Informasi segmen lainnya Other segment information
Belanja modal 451.567.207 19.182.746 - 470.749.953 Capital expenditures
Penyusutan dan amortisasi 359.782.024 42.147.765 - 401.929.789 Depreciation and amortization
Aset dan Liabilitas Assets and Liabilities
Aset segmen dilaporkan 16.050.635.137 4.117.813.332 (7.110.127.987) 13.058.320.482 Reportable segment assets
Aset yang tidak dialokasikan 525.653.320
Aset Grup 13.583.973.802 Group’s Assets
Liabilitas segmen dilaporkan 8.981.233.192 3.007.194.969 (1.345.916.159) 10.642.512.002 Reportable segment liabilities
Liabilitas Grup 10.642.512.002 Group’s Liabilities
151
Page 475
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. AREA PERKEBUNAN 37. PLANTATION AREA
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
(Dalam Ha/ (Dalam Ha/ (Dalam Ha/
in Ha in Ha) in Ha)
Tanaman menghasilkan 76.850 68.941 68.901 Mature plantations
Tanaman belum menghasilkan 464 286 266 Immature plantations
Lain-lain 26.977 23.997 24.367 Others
Total 104.291 93.224 93.534 Total
Selama 2024, terjadi penghapusan hak guna usaha During 2024, there was a cancellation of land use
atas area perkebunan MPP seluas 310,14 Ha rights over an area of 310.14 Ha of the MPP
karena adanya areal High Conservation Value di plantation due to the presence of High Conservation
dalam area perkebunan tersebut. Value areas within that plantation.
Area perkebunan di atas berlokasi di Desa Tamiang, Plantations area above are located in Tamiang
Kecamatan Bulik, Kabupaten Lamandau, Village, Bulik District, Lamandau Regency, Central
Kalimantan Tengah. Kalimantan.
38. ASET DAN LIABILITAS MONETER DALAM MATA 38. MONETARY ASSETS AND LIABILITIES
UANG ASING DENOMINATED IN FOREIGN CURRENCIES
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Mata Mata Mata
Uang Asing Uang Asing Uang Asing
(nilai penuh)/ (nilai penuh)/ (nilai penuh)/
Foreign Ekuivalen/ Foreign Ekuivalen/ Foreign Ekuivalen/
Currency Equivalent Currency Equivalent Currency Equivalent
(full amount) in Rp (full amount) in Rp (full amount) in Rp
Aset Assets
Kas dan setara kas - dalam Cash and cash equivalents - in
Dolar AS AS$ 7.614.723 127.790.274 AS$9.330.258 150.795.624 AS$2.735.002 42.162.786 US Dollar
Bank yang dibatasi penggunaannya Restricted cash in bank
- dalam Dolar AS AS$Nihil - AS$39.135.351 632.505.543 AS$57.614.872 888.190.867 - in US Dollar
Piutang usaha - dalam
Dolar AS AS$4.489.160 75.339.108 AS$444.128 7.179.321 AS$18.747.847 289.016.809 Trade receivables - in US Dollar
Piutang lain-lain - dalam
Dolar AS AS$Nihil - AS$Nihil - AS$35.276.231 543.818.377 Other receivables - in US Dollar
Aset lancar lainnya - dalam Dolar AS AS$51.971 872.179 AS$696.827 11.262.118 AS$Nihil - Other current assets - in US Dollar
204.001.561 801.742.606 1.763.188.839
Liabilitas Liabilities
Utang bank - dalam Dolar AS AS$73.004.814 1.225.167.792 AS$192.338.230 3.108.586.635 AS$220.070.187 3.392.602.003 Bank loan - in US Dollar
Utang usaha - dalam Dolar AS AS$Nihil - AS$Nihil - AS$21.311.112 328.532.103 Trade payables - in US Dollar
Utang lain-lain - dalam Dolar AS AS$1.443.527 24.225.270 AS$Nihil - AS$1.018.098 15.694.999 Other payables - in US Dollar
Beban yang masih harus dibayar
- dalam Dolar AS AS$- 246.276 AS$7.356.992 118.903.704 AS$1.742.154 26.857.046 Accrued expenses - in US Dollar
1.249.639.338 3.227.490.339 3.763.686.151
Liabilitas moneter, neto 1.045.637.777 2.425.747.733 2.000.497.312 Monetary liabilities, net
Apabila liabilitas neto dalam mata uang selain If the net position of liabilities in currencies other
Rupiah pada tanggal 31 Desember 2025 dinyatakan than Rupiah as of December 31, 2025, is reflected
dengan menggunakan kurs tengah nilai tukar mata using the middle rates Rp16,957 (full amount) of
uang asing Rp16.957 (angka penuh) pada tanggal exchange as of the completion date of these
penyelesaian laporan keuangan konsolidasian ini, consolidated financial statements, the net liabilities
maka liabilitas dalam mata uang asing neto akan in foreign currencies will increase by approximately
bertambah sebesar Rp15.155.734. Rp15,155,734.
152
Page 476
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. TAMBAHAN INFORMASI ARUS KAS 39. SUPPLEMENTARY CASH FLOW INFORMATION
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing activities
pendanaan pada laporan arus kas konsolidasian in the consolidated cash flow statement are as
adalah sebagai berikut: follows:
Selisih kurs/
1 Januari 2025/ Penambahan/ Pengurangan/ Biaya Pinjaman/ Foreign 31 Desember 2025/
January 1, 2025 (Additions) (Repayment) Cost of Fund exchange December 31, 2025
Utang bank
jangka pendek 2.195.100.881 4.027.389.929 (4.508.674.874) - (15.671.245) 1.698.144.691 Short-term bank loan
Utang bank
jangka panjang 4.886.039.405 5.508.829.255 (3.903.632.552) (57.886.105) 7.229.929 6.440.579.932 Long-term bank loan
Total 7.081.140.286 9.536.219.184 (8.412.307.426) (57.886.105) (8.441.316) 8.138.724.623 Total
Selisih kurs/
1 Januari 2024/ Penambahan/ Pengurangan/ Biaya Pinjaman/ Foreign 31 Desember 2024/
January 1, 2024 (Additions) (Repayment) Cost of Fund exchange December 31, 2024
Utang bank
jangka pendek 2.437.341.526 5.047.176.165 (5.351.777.862) - 62.361.052 2.195.100.881 Short-term bank loan
Utang bank
jangka panjang 5.775.055.468 53.971.510 (975.210.231) 11.628.884 20.593.774 4.886.039.405 Long-term bank loan
Total 8.212.396.994 5.101.147.675 (6.326.988.093) 11.628.884 82.954.826 7.081.140.286 Total
Selisih kurs/
1 Januari 2023/ Penambahan/ Pengurangan/ Biaya Pinjaman/ Foreign 31 Desember 2023/
January 1, 2023 (Additions) (Repayment) Cost of Fund exchange December 31, 2023
Utang bank
jangka pendek 973.981.690 5.483.049.559 (3.973.110.140) - (46.579.583) 2.437.341.526 Short-term bank loan
Utang bank
jangka panjang 5.667.029.392 850.000.000 (735.351.728) 5.237.848 (11.860.043) 5.775.055.469 Long-term bank loan
Utang obligasi 633.067.305 - (663.250.968) 475.865 29.707.798 - Bond payable
Total 7.274.078.387 6.333.049.559 (5.371.712.836) 5.713.713 (28.731.828) 8.212.396.995 Total
40. TRANSAKSI NON-KAS 40. NON-CASH TRANSACTIONS
Berikut ini transaksi non-kas signifikan: Listed below are significant non-cash transactions:
Untuk tahun yang berakhir pada Tanggal 31 Desember/
For the years ended December 31,
2025 2024 2023
Reklasifikasi tanaman belum Reclassification of immature
menghasilkan ke tanaman menghasilkan 10.808.865 3.809.985 1.862.986 plantations to mature plantations
Reklasifikasi aset tidak lancar lainnya Reclassification of other
ke aset tetap 141.024.882 122.261.887 59.190.066 non-current assets to fixed assets
Kapitalisasi beban bunga 844.500 - - Interest expense capitalization
Kapitalisasi beban penyusutan 236.768 - - Depreciation expense capitalization
153
Page 477
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
41. PENGUKURAN NILAI WAJAR 41. FAIR VALUE MEASUREMENT
Tabel berikut menyediakan hierarki pengukuran nilai The following table provides the fair value
wajar dari aset Grup measurement hierarchy of the Group’s assets:
Pengukuran nilai wajar pada akhir periode pelaporan menggunakan/
Fair value measurement at the end of the reporting period using
Input yang Input yang
Harga kuotasian dapat tidak dapat
dalam pasar diobservasi diobservasi
aktif untuk aset lain yang yang
yang identik sifgnifikan signifikan
(Level 1)/ (Level 2)/ (Level 3)/
Quoted prices Significant Significant
in active observable unobservable
markets inputs inputs
Jumlah/Total (Level 1) (Level 2) (Level 3)
Per 31 Desember 2025 At December 31, 2025
Pengukuran nilai Recurring fair value
wajar Measurements
yang berulang
Aset biologis 413.859.388 - 413.859.388 - Biological assets
At December 31, 2024
Per 31 Desember 2024
Pengukuran nilai Recurring fair value
wajar measurements
yang berulang
Aset biologis 478.921.005 - 478.921.005 - Biological assets
At December 31, 2023
Per 31 Desember 2023
Pengukuran nilai Recurring fair value
wajar measurements
yang berulang
Aset biologis 269.654.549 - 269.654.549 - Biological assets
Pinjaman jangka
panjang kepada
pemegang saham Long term convertible
yang dapat dikonversi 219.473.951 219.473.951 - - loan to a shareholder
Tidak ada transfer antara Level 1 dan Level 2, dan There were no transfers between Level 1 and
masuk atau keluar dari Level 3 selama 2025, 2024, Level 2, and into or out from Level 3 during 2025,
dan 2023. 2024, and 2023.
154
Page 478
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. STANDAR AKUNTANSI YANG TELAH 42. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE
EFEKTIF
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued up
tanggal penerbitan laporan keuangan konsolidasian to the date of issuance of the Group’s consolidated
Grup namun belum berlaku efektif diungkapkan financial statements, but not yet effective are
berikut ini. Manajemen bermaksud untuk disclosed below. The management intends to adopt
menerapkan standar-standar tersebut yang these standards that are considered relevant to the
dipertimbangkan relevan terhadap Grup pada saat Group when they become effective, and the impact
efektif, dan dampaknya terhadap posisi dan kinerja to the consolidated financial position and
keuangan konsolidasian Grup masih diestimasi pada performance of the Group is still being estimated as
tanggal 30 Maret 2026: of March 30, 2026:
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026
Amendemen PSAK 109 and PSAK 107: Amendment to PSAK 109 and PSAK 107:
Klasifikasi dan Pengukuran Instrument Classification and Measurement of Financial
Keuangan Instruments
PSAK 338: Kombinasi Bisnis Entitas PSAK 338: Business Combination under
Sepengendali (Revisi 2025) Common Control (2025 Revision)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2027
2027
PSAK 118: Penyajian dan Pengungkapan dalam PSAK 118: Presentation and Disclosure in
Laporan Keuangan Financial Statements
PSAK 119: Entitas Anak Tanpa Akuntabilitas PSAK 119: Subsidiaries without Public
Publik - Pengungkapan Accountability - Disclosures
Pada saat penerbitan laporan keuangan, Grup masih As at the authorization date of these consolidated
mempelajari dampak yang mungkin timbul dari financial statements, the Group is still evaluating the
penerapan standar baru dan revisi tersebut serta potential impact of these new and revised standards
pengaruhnya pada laporan keuangan Grup.
to the Group’s consolidated financial statements.
43. INFORMASI LAINNYA 43. OTHER INFORMATION
Provisi Sumber Daya Hutan (PSDH) dan Dana Billing Letter for for forest resource provision
Reboisasi (DR) (PSDH) and and reforestation fund (DR)
Pada bulan Januari 2024, Perusahaan dan beberapa In January 2024, the Company and certain
entitas anak menerima Surat Tagihan atas PSDH dan subsidiaries received a Billing Letter for PSDH and
DR dari kementrian Lingkungan Hidup dan and DR from the Ministry of Environment and
Kehutanan (KLHK) Republik Indonesia. Forestry (KLHK) of Republic of Indonesia.
Pada Februari 2024, Perusahaan dan beberapa In February 2024, the Company and certain
entitas anak tersebut telah mengirimkan surat subsidiaries sent letters to the KLHK to discuss the
balasan kepada KLHK untuk mendiskusikan luasan extent of the land listed in the PSDH and DR billing
areal yang tercantum di dalam surat tagihan PSDH letters. In December 2024 and January 2025, the
dan DR. Pada Desember 2024 dan Januari 2025, Company and certain subsidiaries made payments
Perusahaan dan beberapa entitas anak telah on the related billing letter amounting to
melakukan pembayaran atas tagihan tersebut Rp145,969,330.
sebesar Rp145.969.330.
Perusahaan dan beberapa entitas anak telah The Company and certain subsidiaries have
mencatat tagihan tersebut sebagai bagian dari beban recorded the related billing as part of insurance and
asuransi dan perizinan pada laporan laba rugi dan permits expenses in the 2024 consolidated
penghasilan komprehensif lainnya konsolidasian statement of profit or loss and other comprehensive
tahun 2024. income.
155
Page 479
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. PERISTIWA SETELAH PERIODE PELAPORAN 44. EVENTS AFTER THE REPORTING PERIOD
Perkembangan geopolitik di Timur Tengah Geopolitical developments in the Middle East
Setelah tanggal pelaporan, ketegangan geopolitik di Subsequent to the reporting date, geopolitical
Timur Tengah meningkat menyusul tindakan militer tensions in the Middle East escalated following
di kawasan tersebut pada akhir Februari 2026. military actions in the region at the end of February
Perkembangan ini menyebabkan meningkatnya 2026. These developments have resulted in
ketidakpastian geopolitik dan volatilitas di pasar heightened geopolitical uncertainty and increased
keuangan dan energi global. volatility in global financial and energy markets.
Grup menilai potensi dampak terhadap operasi, The Group assesses the potential implications on the
posisi keuangan, dan kinerja keuangan Grup yang results of the Group’s operations, financial position
dapat timbul melalui beberapa faktor, termasuk: and financial performance which may arise through
volatilitas harga komoditas dan energi global several factors, including:
gangguan pada rantai pasokan dan logistik volatility in global commodity and energy prices
global disruptions in global supply chains and logistics
ketidakpastian makroekonomi yang lebih luas broader macroeconomic uncertainty affecting
yang memengaruhi permintaan pelanggan customer demand
volatilitas di pasar valuta asing dan pasar volatility in foreign exchange and financial
keuangan markets.
Saat ini Grup tidak memiliki operasi langsung yang The Group does not currently have significant direct
signifikan di negara-negara yang terlibat langsung operations in the countries directly involved in the
dalam konflik tersebut. Namun, dampak ekonomi conflict. However, the broader economic effects
yang lebih luas akibat situasi geopolitik tersebut resulting from the geopolitical situation may indirectly
dapat memengaruhi operasi dan kinerja keuangan affect the Group’s operations and financial
Grup secara tidak langsung. performance.
Pada tanggal otorisasi atas laporan keuangan At the date of authorization of these consolidated
konsolidasian ini, tidak memungkinkan untuk financial statements, it is not possible to reliably
mengestimasi secara andal dampak keuangan yang estimate the financial impact that further escalation
mungkin timbul akibat potensi eskalasi lebih lanjut of the conflict may have on the Group’s consolidated
dari konflik tersebut pada laporan keuangan financial statements.
konsolidasian Grup.
Manajemen akan terus memonitor perkembangan Management will continue to monitor developments
terkait konflik ini dan menilai potensi dampaknya relating to the conflict and assess potential
pada periode pelaporan berikutnya. implications in future reporting periods.
156
Page 480
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN POSISI KEUANGAN STATEMENT OF
ENTITAS INDUK FINANCIAL POSITION OF THE PARENT
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024 December 31, 2023
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 135.908.105 50.294.807 33.775.021 Cash and cash equivalents
Piutang usaha Trade receivables
Pihak berelasi 182.473.765 173.982.824 260.535.089 Related parties
Pihak ketiga 3.409.291 - 13 Third parties
Piutang lain-lain Other receivables
Pihak berelasi 304.959.342 610.657.106 539.239.958 Related parties
Pihak ketiga 3.968.848 2.774.486 715.519 Third parties
Persediaan 45.359.598 53.585.912 52.905.066 Inventories
Aset biologis 98.268.204 138.146.537 76.217.269 Biological assets
Pinjaman kepada pihak berelasi 65.100.000 2.000.000 39.749.980 Loans to related parties
Biaya dibayar dimuka 1.549.733 1.391.122 1.117.792 Prepayments
Uang muka kepada pihak ketiga 2.800.381 805.672 2.604.818 Advance to third parties
Pajak dibayar dimuka - 4.022.633 15.511.058 Prepaid taxes
Taksiran tagihan restitusi pajak Estimated claim for tax refund
Jangka pendek - - 692.538 current
JUMLAH ASET LANCAR 843.797.267 1.037.661.099 1.023.064.121 TOTAL CURRENT ASSETS
157
Page 481
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN POSISI KEUANGAN STATEMENT OF
ENTITAS INDUK (lanjutan) FINANCIAL POSITION OF THE PARENT
(continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024 December 31, 2023
ASET TIDAK LANCAR NON-CURRENT ASSETS
Taksiran tagihan restitusi pajak 28.044.601 71.549.680 102.231.098 Estimated claims for tax refund
Aset tetap dan tanaman produktif 615.388.878 651.740.758 663.763.705 Fixed assets and bearer plants
Aset tak berwujud 577.099 1.189.191 1.947.578 Intangible assets
Aset hak guna 50.113.443 52.555.260 49.840.672 Right of use assets
Pinjaman jangka panjang
kepada pihak berelasi yang Long-term convertible loan to
dapat di konversi 600.000.000 - 219.473.951 a related party
Investasi saham 12.885.909.533 10.123.075.162 9.171.468.313 Investment in shares of stock
Aset pajak tangguhan 145.967.950 122.982.626 55.051.527 Deferred tax assets
Piutang plasma Plasma receivable
setelah dikurangi dengan after net off with
penyisihan penurunan nilai allowance for impairment
2025: Rp9.253.438 (2024: Rp5.290.386; 2025: Rp9,253,438 (2024: Rp5,290,386;
2023: Rp8.661.991) 36.698.315 50.091.658 50.727.353 2023: Rp8,661,991)
Aset tidak lancar lainnya 13.068.739 14.797.663 20.880.839 Other non-current assets
JUMLAH ASET TIDAK LANCAR 14.375.768.558 11.087.981.998 10.335.385.036 TOTAL NON-CURRENT ASSETS
JUMLAH ASET 15.219.565.825 12.125.643.097 11.358.449.157 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Trade payables
Pihak ketiga 3.167.405 6.361.176 13.815.895 Third parties
Pihak berelasi 56.656.419 107.267.867 159.973.783 Related parties
Utang pajak 12.719.057 52.160.190 5.245.567 Taxes payable
Beban akrual 30.811.896 110.552.000 27.150.737 Accrued expenses
Utang lain-lain Other payables
Pihak ketiga 89.781.522 127.206.158 181.044.651 Third parties
Pihak berelasi 888.070.747 839.418.589 750.275.997 Related parties
Liabilitas kontrak 6.248.592 29.765.331 2.000.000 Contract liabilities
Liabilitas sewa jangka pendek 16.628.733 9.036.906 10.271.747 Short-term lease liabilities
Liabilitas imbalan kerja Short-term employee benefit
karyawan jangka pendek 72.461.880 62.492.191 48.746.650 liabilities
Utang bank jangka pendek 254.659.295 32.351.772 43.139.886 Short-term bank loan
Utang bank jangka panjang Current maturities of
jatuh tempo dalam satu tahun 494.671.500 461.434.675 437.500.864 ong-term bank loan
Utang sewa pembiayaan konsumen Consumer finance lease
jatuh tempo dalam satu tahun 4.810.890 2.156.967 399.347 liabilities
Pinjaman jangka pendek Short-term loan
dari pihak berelasi 1.524.898.433 1.133.735.087 982.625.051 from related parties
JUMLAH LIABILITAS
JANGKA PENDEK 3.455.586.369 2.973.938.909 2.662.190.175 TOTAL CURRENT LIABILITIES
158
Page 482
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN POSISI KEUANGAN STATEMENT OF
ENTITAS INDUK (lanjutan) FINANCIAL POSITION OF THE PARENT
(continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2025 December 31, 2024 December 31, 2023
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang bank jangka panjang -
setelah dikurangi bagian jatuh Long-term bank loan
tempo dalam satu tahun 4.347.634.212 2.499.741.089 2.950.729.030 net of current maturities
Liabilitas sewa jangka panjang 30.848.541 43.451.576 31.769.387 Long-term lease liabilities
Utang lain-lain pihak berelasi Long-term loan from
jangka panjang 336.206.952 323.786.006 308.840.804 a related party
Liabilitas imbalan kerja Long-term employee benefit
karyawan jangka panjang 103.718.727 74.750.090 72.815.596 liabilites
TOTAL LIABILITAS TOTAL NON-CURRENT
JANGKA PANJANG 4.818.408.432 2.941.728.761 3.364.154.817 LIABILITIES
TOTAL LIABILITAS 8.273.994.801 5.915.667.670 6.026.344.992 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang dapat Equity attributable to
diatribusikan kepada owners equity of
pemilik entitas induk the parent entity
Modal saham Share capital
Modal dasar - 32.100.000.000 Authorized -
lembar saham 32,100,000,000 shares
nilai nominal Rp100 at par value per share of
(nilai penuh) per saham Rp100 (full amount)
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 9.525.000.000 lembar 9,525,000,000
saham 952.500.000 952.500.000 952.500.000 shares
Tambahan modal disetor 818.560.115 818.560.115 818.560.115 Additional paid-in capital
Saldo laba Retained earnings
Sudah ditentukan penggunaannya 2.228.008.453 1.858.474.778 1.340.160.714 Appropriated
Belum ditentukan penggunaannya 2.621.850.374 2.280.648.312 1.979.428.701 Unappropriated
Penghasilan komprehensif lain 634.271.719 609.411.859 551.074.272 Other comprehensive income
Komponen ekuitas lainnya (309.619.637) (309.619.637) (309.619.637) Other equity component
TOTAL EKUITAS 6.945.571.024 6.209.975.427 5.332.104.165 TOTAL EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 15.219.565.825 12.125.643.097 11.358.449.157 AND EQUITY
159
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The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN ENTITAS INDUK COMPREHENSIVE INCOME OF THE PARENT
Disajikan kembali-Catatan D/
As restated - Note D
2025 2024 2023
PENDAPATAN DARI KONTRAK REVENUE FROM
DENGAN PELANGGAN 1.870.946.546 1.515.003.699 1.504.887.883 CONTRACTS WITH CUSTOMERS
BEBAN POKOK PENJUALAN (1.008.504.195) (841.645.413) (1.056.336.269) COST OF SALES
LABA BRUTO 862.442.351 673.358.286 448.551.614 GROSS PROFIT
Beban penjualan (49.624) - (24.122.604) Selling expenses
Beban umum dan General and administrative
administrasi (585.575.144) (509.446.228) (400.777.490) expenses
(Kerugian)/keuntungan atas (Loss)/gain from changes in
nilai wajar aset biologis (39.878.332) 61.929.267 11.764.946 fair value of biological assets
Bagian laba Equity in net income
bersih entitas anak 1.542.169.007 1.016.473.321 626.682.505 of subsidiaries
Pendapatan lain-lain, neto 23.740.453 8.994.357 3.687.673 Other income, net
LABA USAHA 1.802.848.711 1.251.309.003 665.786.644 OPERATING PROFIT
Pendapatan keuangan 11.164.722 5.411.425 300.808.538 Finance income
Beban keuangan (431.207.924) (458.751.101) (462.404.500) Finance costs
LABA SEBELUM PROFIT BEFORE CORPORATE
PAJAK PENGHASILAN BADAN 1.382.805.509 797.969.327 504.190.682 INCOME TAX
PAJAK PENGHASILAN BADAN (32.073.544) 8.642.843 8.064.955 CORPORATE INCOME TAX
LABA TAHUN BERJALAN 1.350.731.965 806.612.170 512.255.637 PROFIT FOR THE YEAR
Efek penyesuaian proforma (190.035.229) 12.921.506 (1.069.191.117) Effect of proforma adjustment
LABA/(RUGI) TAHUN BERJALAN PROFIT/(LOSS) FOR THE YEAR
SEBELUM EFEK BEFORE EFFECT OF
PENYESUAIAN PROFORMA 1.160.696.736 819.533.676 (556.935.480) PROFORMA ADJUSTMENT
PENGHASILAN KOMPREHENSIF OTHER COMPRHENSIVE
LAIN 24.238.244 58.337.589 (2.681.346) INCOME
Efek penyesuaian proforma Effect of proforma adjustment
atas penghasilan from other comprehensive
komprehensif lain 621.616 - 11.017.567 income
TOTAL COMPREHENSIVE
TOTAL LABA/(RUGI) KOMPREHENSIF INCOME/(LOSS)
TAHUN BERJALAN SETELAH FOR THE YEAR AFTER
PENYESUAIAN PROFORMA 1.185.556.596 877.871.265 (548.599.259) PROFORMA ADJUSTMENT
160
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The original consolidated financial statements included herein are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK (lanjutan) 45. FINANCIAL INFORMATION OF PARENT ENTITY (continued)
PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN PERUBAHAN EKUITAS ENTITAS INDUK/
STATEMENT OF CHANGES IN EQUITY OF THE PARENT ENTITY
Modal
ditempatkan dan Penghasilan Komponen Saldo laba/Retained earnings
disetor penuh/ Tambahan komprehensif ekuitas
Issued and modal disetor/ lain/Other lainnya/ Ditentukan Belum ditentukan
fully paid Additional comprehensive Other equity penggunaannya/ penggunaannya/ Total/
Share capital paid-in capital income component appropriated unappropriated Total
Saldo 31 Desember 2023 952.500.000 818.560.115 551.074.272 (309.619.637 ) 1.340.160.714 1.979.428.701 5.332.104.165 Balance at December 31, 2023
Pengasilan komprehensif lain - - 58.862.856 - - - 58.862.856 Other comprehensive income
Efek translasi - - (525.269 ) - - - (525.269) Translation effect
Cadangan umum - - - - 518.314.064 (518.314.064) - General reserves
Total laba tahun yang berakhir - - - - - 819.533.676 819.533.676 Total profit for the year ended
pada tanggal 31 Desember 2024 December 31, 2024
Saldo 31 Desember 2024 952.500.000 818.560.115 609.411.859 (309.619.637 ) 1.858.474.778 2.280.648.313 6.209.975.428 Balance at December 31, 2024
Penghasilan komprehensif lain - - 24.859.860 - - - 24.859.860 Other comprehensive income
Efek translasi - - - - - - - Translation effect
Cadangan umum - - - - 369.533.675 (369.533.675) - General reserves
Dividen - - - - - (449.961.000) (449.961.000) Dividend
Total laba tahun yang berakhir - - - - - 1.160.696.736 1.160.696.736 Total profit for the year ended
pada tanggal 31 Desember 2025 December 31, 2025
Saldo 31 Desember 2025 952.500.000 818.560.115 634.271.719 (309.619.637 ) 2.228.008.453 2.621.850.374 6.945.571.024 Balance at December 31, 2025
161
Page 485
The original consolidated financial statements included herein
are in the Indonesian language
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
LAPORAN ARUS KAS ENTITAS INDUK STATEMENT OF CASH FLOWS OF THE PARENT
Tahun yang Berakhir
pada Tanggal 31 Desember/
Years Ended December 31,
2025 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI : OPERATING ACTIVITIES :
Penerimaan kas dari pelanggan 1.835.529.575 1.629.321.308 Cash received from customers
Pembayaran kas kepada pemasok (638.580.659) (809.559.772) Cash paid to suppliers
Pembayaran kas kepada karyawan (429.203.872) (290.763.756) Cash paid to employees
Kas yang dihasilkan dari operasi 767.745.044 528.997.780 Cash resulting from operations
Penghasilan bunga yang diterima 11.164.722 134.734.265 Interest income received
Pembayaran pajak penghasilan badan (98.606.591) (5.986.343) Payments of corporate income tax
Penerimaan dari restitusi pajak 53.459.370 24.921.018 Cash received from tax restitution
Penerimaan dari restitusi PPN - 21.806.318 Cash received from tax refund
Beban keuangan yang dibayar (453.761.690) (453.628.741) Finance cost paid
Kas neto yang diperoleh dari Net cash provided by
aktivitas operasi 280.000.855 250.844.297 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI : INVESTING ACTIVITIES :
Pemberian dana Cash paid to
dari pihak berelasi, neto (1.015.707.303) (328.600.000) related parties, net
Perolehan aset tetap (48.397.926) (69.191.175) Acquisitions of fixed assets
Pembayaran kembali dari pihak berelasi 352.607.303 366.349.980 Repayment from related parties
Penambahan biaya pengembangan plasma (20.030.121) (23.338.870) Addition development cost of plasma
Penerimaan dari pembiayaan kembali Cash receipt from refinancing
plasma 24.170.026 13.919.544 plasma
Akusisi entitas anak (1.600.000.000) - Acqusition of subsidiaries
Pembayaran uang muka atas Advance payment of purchase of
pembelian aset tetap - (2.066.026) fixed asset
Kas neto yang digunakan untuk Net cash used in
aktivitas investasi (2.307.358.021) (42.926.547) investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN : FINANCING ACTIVITIES :
Penerimaan kas dari pihak berelasi 452.236.450 255.197.830 Cash received from related parties
Penerimaan utang bank 5.554.357.724 136.573.875 Cash received for bank loan, net
Pembayaran utang bank (3.423.644.962) (574.416.119) Cash paid for bank loan, net
Pembayaran dividen (449.961.000) - Payments of dividend
Pembayaran liabilitas sewa (20.038.728) (8.775.861) Repayments of lease liabilities
Kas neto yang diperoleh dari/ Net cash provided by/(used in)
(digunakan untuk) aktivitas pendanaan 2.112.949.484 (191.420.275) financing activities
KENAIKAN NETO NET INCREASE
KAS DAN SETARA KAS 85.592.318 16.497.475 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENT
AWAL TAHUN 50.294.807 33.775.021 AT BEGINNING OF YEAR
DAMPAK NETO PERUBAHAN NET EFFECT OF CHANGES IN
NILAI TUKAR ATAS KAS DAN EXCHANGES RATES ON CASH
SETARA KAS 20.980 22.311 AND CASH EQUIVALENSTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 135.908.105 50.294.807 AT END OF YEAR
162
Page 486
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK OF THE PARENT ENTITY
A. IKHTISAR KEBIJAKAN AKUNTANSI YANG A. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN POLICIES
Dasar penyusunan informasi keuangan entitas Basis of preparation of the parent entity
induk financial information
PSAK 227 mengatur dalam hal Entitas Induk PSAK 227 regulates that when a Parent Entity
memilih untuk menyajikan laporan keuangan elected to present the separate financial statements,
tersendiri maka laporan tersebut hanya dapat such financial statements should be presented as
disajikan sebagai informasi tambahan dalam laporan supplementary information to the consolidated
keuangan konsolidasian. Laporan keuangan financial statements. Separate financial statements
tersendiri adalah laporan keuangan yang disajikan are those presented by a parent, in which the
oleh entitas induk yang mencatat investasi pada investments in subsidiaries, associate entity and
entitas anak, entitas asosiasi, dan pengendalian joint control entity are accounted for on the basis of
bersama entitas berdasarkan kepemilikan ekuitas the direct equity interest rather than on the basis of
langsung bukan berdasarkan pelaporan hasil dan the reported results and net assets of the investee.
aset neto investee.
Kebijakan akuntansi yang diterapkan dalam Accounting policies adopted in the preparation of the
penyusunan Informasi keuangan Entitas Induk parent entity financial information are the same as
adalah sama dengan kebijakan akuntansi yang the accounting policies adopted in the preparation of
diterapkan dalam penyusunan laporan keuangan the Group’s consolidated financial statements as
konsolidasian Grup sebagaimana diungkapkan disclosed in Note 2 to the consolidated financial
dalam Catatan 2 atas laporan keuangan statements, except for investments in subsidiaries.
konsolidasian, kecuali untuk penyertaan pada
entitas anak.
Penyertaan saham pada entitas anak dicatat pada Investments in shares of stock of subsidiaries are
biaya perolehan. Entitas induk mengakui dividen dari accounted for at acquisition cost. The parent entity
entitas anak pada laporan laba rugi entitas induk recognizes dividend from subsidiaries in the Parent
ketika hak menerima dividen ditetapkan. entity’s profit and loss when its right to receive the
dividend is established.
163
Page 487
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
B. PENYERTAAN SAHAM B. INVESTMENTS IN SHARES OF STOCK
Pada tanggal 31 Desember 2025, 2024, dan 2023, As of December 31, 2025, 2024, and 2023, the
Entitas induk memiliki penyertaan saham pada parent entity has the following invesments in shares
entitas anak berikut: of stock as follows:
Disajikan kembali-Catatan D/
As restated - Note D
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Entitas anak Subsidiaries
PT Citra Borneo Utama Tbk. 4.425.093.212 4.362.372.330 4.306.834.227 PT Citra Borneo Utama Tbk.
PT Mitra Mendawai Sejati 1.402.508.768 1.222.979.959 1.065.045.640 PT Mitra Mendawai Sejati
PT Kalimatan Sawit Abadi 4.718.337.947 3.784.174.805 2.999.539.077 PT Kalimatan Sawit Abadi
PT Sawit Mandiri Lestari 1.613.906.683 - - PT Sawit Mandiri Lestari
SSMS Plantations Holding Pte Ltd. 98.001.665 100.720.386 114.873.893 SSMS Plantations Holding Pte Ltd.
Entitas asosiasi Associated entity
PT Surya Borneo Industri 628.061.258 652.827.682 685.175.476 PT Surya Borneo Industri
Total 12.885.909.533 10.123.075.162 9.171.468.313 Total
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI RELATED PARTIES
Detail saldo dengan pihak berelasi adalah Balance with related parties, are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Piutang usaha - lancar Trade receivables - current
- dalam Rupiah - in Rupiah
Entitas induk Parent entity
PT Citra Borneo Indah 21.688 50.259.851 66.358.071 PT Citra Borneo Indah
Entitas anak Subsidiaries
PT Citra Borneo Utama Tbk. 161.129.279 31.857.434 63.736.327 PT Citra Borneo Utama Tbk.
PT Mitra Mendawai Sejati 12.505.676 24.902.981 13.540.304 PT Mitra Mendawai Sejati
PT Kalimantan Sawit Abadi 8.817.122 66.962.558 116.900.387 PT Kalimantan Sawit Abadi
Total 182.473.765 173.982.824 260.535.089 Total
Piutang lain-lain - lancar Other receivables - current
- dalam Rupiah - in Rupiah
Entitas induk Parent entity
PT Citra Borneo Indah 12.228.885 276.491.104 85.167.964 PT Citra Borneo Indah
Entitas anak Subsidiaries
SSMS Plantation Holdings Pte. Ltd. 215.562.209 207.598.404 197.992.909 SSMS Plantation Holdings Pte.Ltd.
SSMS Plantation International SSMS Plantation International
Pte. Ltd. 59.272.463 57.082.680 54.449.265 Pte. Ltd.
PT Sawit Mandiri Lestari 5.292.283 - - PT Sawit Mandiri Lestari
PT Kalimantan Sawit Abadi 2.245.581 60.116.993 196.749.830 PT Kalimantan Sawit Abadi
PT Citra Borneo Utama Tbk. 1.876.509 2.456.939 605.152 PT Citra Borneo Utama Tbk.
PT Sawit Multi Utama 190.446 120.555 - PT Sawit Multi Utama
PT Mirza Pratama Putra 154.898 113.716 - PT Mirza Pratama Putra
PT Tanjung Sawit Abadi 94.629 510.397 243.754 PT Tanjung Sawit Abadi
PT Mitra Mendawai Sejati 67.976 1.038.329 930.621 PT Mitra Mendawai Sejati
PT Menteng Kencana Mas 9.189 865.835 493.313 PT Menteng Kencana Mas
Saldo dilanjutkan 296.995.068 606.394.952 536.632.808 Balance brought forward
164
Page 488
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Detail saldo dengan pihak berelasi adalah Balance with related parties, are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Saldo lanjutan 296.995.068 606.394.952 536.632.808 Balance carried forward
Entitas Sepengendali Entities under common control
PT Surya Borneo Industri 3.844.459 376.968 19.494 PT Surya Borneo Industri
Pihak berelasi lainnya Other related parties
PT Sulung Ranch 2.402.076 2.311.225 311.314 PT Sulung Ranch
PT Sepalar Yasa Kartika 841.023 274.685 687.092 PT Sepalar Yasa Kartika
PT Citra Borneo Global Feeds 432.488 - PT Citra Borneo Global Feeds
PT Borneo Sawit Gemilang 185.885 163.756 2.324 PT Borneo Sawit Gemilang
PT Natai Sawit Perkasa 90.961 761.299 1.285.247 PT Natai Sawit Perkasa
PT Pesona Citra Propertindo 18.548 374.185 299.274 PT Pesona Citra Propertindo
PT Pelayaran Lingga Marintama 10.965 36 2.405 PT Pelayaran Lingga Marintama
PT PT Pelayaran Senggora 5.169 - - PT Pelayaran Senggora
Total 304.826.642 610.657.106 539.239.958 Total
Pinjaman kepada pihak berelasi Loans to related parties
- lancar - dalam rupah - current - in rupiah
Entitas anak Subsidiaries
PT Sawit Mandiri Lestari 600.000.000 - - PT Sawit Mandiri Lestari
PT Kalimantan Sawit Abadi 65.100.000 2.000.000 39.749.980 PT Kalimantan Sawit Abadi
Pinjaman - tidak lancar Loans - non-current
- dalam rupah - in rupiah
Entitas induk Parent entity
PT Citra Borneo Indah - - 219.473.951 PT Citra Borneo Indah
Total 665.100.000 2.000.000 259.223.931 Total
Total piutang usaha dan Total trade receivable and
piutang lain-lain, dan pinjaman other receivable, and
kepada pihak berelasi 1.152.400.407 786.639.930 1.058.998.978 loans to related parties
Total aset 15.219.565.825 12.125.643.097 11.358.449.157 Total assets
Sebagai persentasi As percentage of
terhadap total aset 7,57% 6,48% 9,32% total assets
Pinjaman Perusahaan kepada SML The Company’s Loan to SML
Berdasarkan Perjanjian Pinjaman tanggal 28 Based on the Loan Agreement dated 28 November
November 2025, Perusahaan memberikan pinjaman 2025, the Company provided a loan to PT Sawit
kepada PT Sawit Mandiri Lestari, entitas Mandiri Lestari, a related party under common
sepengendali (Sejak 24 November 2025 merupakan control (Since November 24, 2025, it has been a
entitas anak), dengan batas maksimum pinjaman subsidiary), with a maximum loan facility of
sebesar Rp600.000.000 untuk tujuan kegiatan Rp600,000,000 for operational purposes. The loan
operasional. Pinjaman tersebut dikenakan bunga bears interest at 9% per annum.
sebesar 9% per tahun.
165
Page 489
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Detail saldo dengan pihak berelasi adalah Balance with related parties, are as follows:
sebagai berikut:
Pinjaman Perusahaan kepada KSA The Company’s Loan to KSA
Berdasarkan Perjanjian Pinjaman tanggal 8 Januari Based on the Loan Agreement dated 8 January
2018, yang kemudian diubah dengan perubahan 2018, as amended by the Loan Agreement
Perjanjian pinjaman tanggal 19 Desember 2025, amendment dated 19 December 2025, SSMS
SSMS memberikan pinjaman kepada PT Kalimantan provided a loan to PT Kalimantan Sawit Abadi, a
Sawit Abadi, entitas sepengendali, related party under common control. The loan
Pinjaman tersebut dikenakan bunga sebesar 9% bears interest at 9% per annum and will mature
per tahun dan akan jatuh tempo pada 31 Desember on 31 December 2026.
2026
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Utang usaha - lancar Trade payables - current
- dalam Rupiah - in Rupiah
Entitas induk Parent entity
PT Citra Borneo Indah - 4.154.365 3.973.776 PT Citra Borneo Indah
Entitas anak Subsidiaries
PT Tanjung Sawit Abadi 49.459.251 49.459.250 49.459.251 PT Tanjung Sawit Abadi
PT Kalimantan Sawit Abadi 4.999.700 39.101.356 97.596.669 PT Kalimantan Sawit Abadi
PT Mitra Mendawai Sejati 2.197.468 14.492.712 8.883.903 PT Mitra Mendawai Sejati
PT Sawit Multi Utama - 60.184 60.184 PT Sawit Multi Utama
Total 56.656.419 107.267.867 159.973.783 Total
Utang lain-lain - lancar Other payables - current
- dalam Rupiah - in Rupiah
Entitas induk Parent entity
PT Citra Borneo Indah 275.622 1.421.273 2.183.325 PT Citra Borneo Indah
Entitas anak Subsidiaries
PT Tanjung Sawit Abadi 437.250.152 406.012.600 374.725.910 PT Tanjung Sawit Abadi
PT Mitra Mendawai Sejati 270.196.114 300.975.890 310.991.611 PT Mitra Mendawai Sejati
PT Sawit Multi Utama 69.066.167 32.166.670 6.422.050 PT Sawit Multi Utama
PT Mirza Pratama Putra 55.056.192 39.578.850 10.946.237 PT Mirza Pratama Putra
SSMS Plantation International SSMS Plantation International
Pte. Ltd. 50.174.492 50.270.306 29.718.640 Pte. Ltd.
PT Kalimantan Sawit Abadi 673.277 306.137 345.664 PT Kalimantan Sawit Abadi
PT Sawit Mandiri Lestari 207.412 - - PT Sawit Mandiri Lestari
PT Menteng Kencana Mas 2.873 1.041.523 750.778 PT Menteng Kencana Mas
PT Citra Borneo Utama Tbk. - 10.078 7.858 PT Citra Borneo Utama Tbk.
Entitas Sepengendali Entitiy under common control
PT Surya Borneo Industri 379.519 722.221 2.741.022 PT Surya Borneo Industri
Pihak berelasi lainnya Other related parties
PT Pesona Citra Propertindo 3.093.201 1.588.931 9.379.720 PT Pesona Citra Propertindo
PT Sulung Ranch 1.685.342 4.731.025 2.033.220 PT Sulung Ranch
PT Natai Sawit Perkasa 8.757 155.827 - PT Natai Sawit Perkasa
PT Borneo Sawit Gemilang 1.627 41.385 - PT Borneo Sawit Gemilang
PT Pelayaran Lingga Marintama - 396.873 - PT Pelayaran Lingga Marintama
PT Sepalar Yasa Kartika - - 29.962 PT Sepalar Yasa Kartika
Total 888.070.747 839.419.589 750.275.997 Total
166
Page 490
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Detail saldo dengan pihak berelasi adalah Balance with related parties, are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Pinjaman dari pihak berelasi Loans from related parties
- lancar - dalam rupiah - current - in rupiah
Entitas anak Subsidiaries
PT Sawit Multi Utama 656.298.647 379.127.443 195.075.789 PT Sawit Multi Utama
PT Mirza Pratama Putra 439.471.750 349.721.750 308.889.400 PT Mirza Pratama Putra
PT Tanjung Sawit Abadi 429.036.638 368.666.296 279.007.507 PT Tanjung Sawit Abadi
PT Mitra Mendawai Sejati 91.398 36.219.598 199.652.355 PT Mitra Mendawai Sejati
Total 1.524.898.433 1.133.735.087 982.625.051 Total
Utang lain-lain pihak berelasi Long-term loan from
- jangka panjang a related party
- dalam Dolar AS - in US Dollar
Entitas anak Subsidiaries
SSMS Plantation International SSMS Plantation International
Pte. Ltd. 336.206.952 323.786.006 308.840.804 Pte. Ltd.
Total utang usaha dan Total trade payables and
utang lain-lain, dan pinjaman other payables, and
dari pihak berelasi 2.805.832.551 2.404.208.549 2.201.715.635 loans from related parties
Total liabilitas 8.273.994.801 5.915.667.670 6.026.344.992 Total liabilities
Sebagai persentasi As percentage of
terhadap total liabilitas 33,91% 40,64% 36,53% total liabilities
Utang lain-lain - pihak berelasi terutama Other payables - related parties mainly represent non-
merupakan dana talangan dan utang atas jasa interest bearing advances and payable from services
yang diberikan tanpa bunga yang diterima oleh rendered obtained by the Company from these related
Perusahaan dari pihak-pihak berelasi. parties.
Saldo utang lain-lain - pihak berelasi pada akhir Outstanding balances of other payables - related parties
tahun tidak memiliki jaminan. at year-end are unsecured.
167
Page 491
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Detail transaksi dengan pihak berelasi adalah Transactions with related parties, are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Penjualan Sales
Entitas induk Parent entity
PT Citra Borneo Indah 2.460.514 6.447.700 4.013.463 PT Citra Borneo Indah
Entitas anak Subsidiaries
PT Citra Borneo Utama Tbk. 1.752.468.850 1.424.444.427 1.445.050.660 PT Citra Borneo Utama Tbk
PT Mitra Mendawai Sejati 27.412.558 59.391.258 38.403.042 PT Mitra Mendawai Sejati
PT Kalimantan Sawit Abadi 17.665.469 14.141.915 10.019.400 PT Kalimantan Sawit Abadi
Total 1.800.007.391 1.504.425.300 1.497.486.565 Total
Total penjualan 1.870.946.546 1.515.003.699 1.504.887.883 Total sales
Sebagai persentasi As percentage of
terhadap total penjualan 96,20% 99,30% 99,50% total sales
Pembelian Purchase
Entitas induk Parent entity
PT Citra Borneo Indah 218.957 - - PT Citra Borneo Indah
Entitas anak Subsidiaries
PT Mitra Mendawai Sejati 26.189.397 14.184.026 7.118.649 PT Mitra Mendawai Sejati
PT Kalimantan Sawit Abadi 6.364.193 50.658.860 88.123.403 PT Kalimantan Sawit Abadi
PT Tanjung Sawit Abadi - - 82.980 PT Tanjung Sawit Abadi
PT Kalimantan Sawit Abadi - - 54.342 PT Kalimantan Sawit Abadi
Total 32.772.547 64.842.886 95.379.374 Total
Total beban pokok penjualan 1.008.504.195 841.645.413 1.056.336.269 Total cost of sales
Sebagai persentasi terhadap As percentage of
jumlah beban pokok penjualan 3,24% 7,70% 9,03% total cost of sales
Beban Penanganan Handling expense
Pihak berelasi lainnya Other related parties
PT Surya Borneo Industri - - 15.996 PT Surya Borneo Industri
Total beban penjualan 49.624 - 24.122.604 Total selling expenses
Sebagai persentasi terhadap As percentage of
total beban penjualan 0% 0% 0,06% total selling expenses
Biaya penelitian dan pemeliharaan Research and maintenance expense
Entitas induk Parent entity
PT Citra Borneo Indah 51.137.700 - - PT Citra Borneo Indah
Total beban pokok penjualan 1.008.504.195 841.645.413 1.056.336.269 Total cost of sales
Sebagai persentasi terhadap As percentage of
total beban pokok penjualan 5,07% 0,00% 0,00% total cost of sales
168
Page 492
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
C. SALDO DAN TRANSAKSI DENGAN PIHAK C. BALANCE AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Detail transaksi dengan pihak berelasi adalah Transactions with related parties, are as follows:
sebagai berikut: (lanjutan) (continued)
31 Desember 2025/ 31 Desember 2024/ 31 Desember 2023/
December 31, 2025 December 31, 2024 December 31, 2023
Pendapatan bunga Interest income
Entitas induk Parent entity
PT Citra Borneo Indah - - 273.770.771 PT Citra Borneo Indah
Entitas anak Subsidiaries
PT Kalimantan Sawit Abadi 3.762.762 4.587.436 7.005.644 PT Kalimantan Sawit Abadi
PT Sawit Multi Utama 4.650.000 - - PT Sawit Multi Utama
Total pendapatan bunga Interest income
pihak berelasi 8.412.762 4.587.436 280.776.415 related parties parties, net
Total pendapatan keuangan 11.164.722 5.411.425 300.808.539 Total finance income
Sebagai persentase terhadap
total pendapatan keuangan 75,35% 84,77% 93,34% As percentage to total finance income
D. PENYAJIAN KEMBALI LAPORAN KEUANGAN D. RESTATEMENT OF SEPARATE FINANCIAL
TERSENDIRI STATEMENTS
Perusahaan menyajikan kembali laporan laba rugi The Company restated its statement of profit or loss
dan pendapatan komprehensif lain untuk tahun and other comprehensive income for the year
yang berakhir pada tanggal 31 Desember 2024, ended December 31, 2024, to reflect the impact of
untuk mencerminkan dampak akuisisi kebun dan the acquisition of CBI’s oil palm plantation and mill,
pabrik kelapa sawit milik CBI yang sebelumnya which had previously been acquired by SML. The
telah diakuisisi oleh SML. Perusahaan dan CBI Company and CBI are entities under common
merupakan entitas sepengendalian sejak periode control since period prior to the earliest period
sebelum periode paling awal yang disajikan dalam presented in the financial statements.
laporan keuangan.
169
Page 493
The original consolidated financial statements included herein
are in the Indonesian language.
PT SAWIT SUMBERMAS SARANA Tbk. PT SAWIT SUMBERMAS SARANA Tbk.
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
dan untuk tahun yang berakhir and for year then ended
pada tanggal tersebut (Expressed in thousands of Rupiah,
(Disajikan dalam ribuan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. INFORMASI KEUANGAN ENTITAS INDUK 45. FINANCIAL INFORMATION OF PARENT ENTITY
(lanjutan) (continued)
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
ENTITAS INDUK (lanjutan) OF THE PARENT ENTITY (continued)
D. PENYAJIAN KEMBALI LAPORAN KEUANGAN D. RESTATEMENT OF SEPARATE FINANCIAL
TERSENDIRI (lanjutan) STATEMENTS (continued)
31 Desember 2024/December 31, 2024
Disajikan
sebelumnya/ Disajikan
As previously kembali/
Presented As restated
Bagian laba bersih entitas anak 1.029.394.827 1.016.473.321 Equity in net income of subsidiaries
Laba usaha 1.264.230.509 1.251.309.003 Operating profit
Laba sebelum pajak Profit before corporate
Penghasilan badan 810.890.833 797.969.327 Income tax
Laba tahun berjalan 819.533.676 806.612.170 Profit for the year
Efek penyesuaian proforma - 12.921.506 Effect of proforma adjustment
LABA TAHUN BERJALAN PROFIT FOR THE YEAR
SEBELUM EFEK BEFORE EFFECT OF
PENYESUAIAN PROFORMA 819.533.676 819.533.676 PROFORMA ADJUSTMENT
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN SETELAH FOR THE YEARS AFTER
PENYESUAIAN PROFORMA 878.396.532 877.871.265 PROFORMA ADJUSTMENT
170
Page 494
Names mentioned 142 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Financial Services Authority
p.2 ×5
unresolved
org
PT Kalimantan Pendirian
p.8
unresolved
org
PT Kalimantan SSMS
p.8
unresolved
org
PT Mitra Mendawai
p.8 ×4
unresolved
org
Bank BRI
p.9
unresolved
org
Bank BSI
p.9
unresolved
org
Bank Menteng Kencana Mas
p.9
unresolved
org
Bank KB Indonesia Mirza Pratama Putra
p.9
unresolved
org
Bank Indonesia
p.9 ×4
unresolved
org
PT Sawit Multi Utama.
p.9 ×12
unresolved
org
Bank Sindikasi
p.9
unresolved
org
PT Sawit Mandiri Lestari M
p.9
unresolved
org
Bank BRI Mirza Pratama Putra
p.9
unresolved
org
Bank Woori Saudara Indonesia
p.9 ×3
unresolved
org
PT Sawit Mandiri Lestari Penerbitan Obligasi Global
p.9
unresolved
—
Entitas Anak dan/atau
p.11
unresolved
—
Associated Entity
p.11
unresolved
—
Kronologi Pencatatan
p.11
unresolved
—
Chronology of Share Listing
p.11
unresolved
—
Kantor Akuntan Publik
p.11
unresolved
org
Kantor Akuntan Publik Public Accounting Firm Information
p.11
unresolved
—
Professions
p.11
unresolved
—
Profile
p.11
unresolved
—
Riwayat Singkat
p.11
unresolved
—
Visi - Misi
p.11
unresolved
—
Nilai-Nilai
p.11
unresolved
person
Expenditure
· Komisaris
p.12
unresolved
person
Organ Pendukung
· Komisaris
p.12
unresolved
—
Fair and Equal Treatment
p.12
unresolved
org
Indonesia Stock Exchange
p.24 ×2
unresolved
org
PT Citra
p.24 ×2
unresolved
org
PT Putra
p.24 ×2
unresolved
org
PT Sawit Mandiri
p.25
unresolved
org
PT Sawit Mandiri Lestari
p.25 ×5
unresolved
org
QFS MANAGEMENT SYSTEMS LLP
p.28 ×6
unresolved
person
H. UDAN SAID
p.28 ×8
unresolved
org
PT TSI Sertifikasi Internasional
p.28 ×11
unresolved
org
PT Kalimantan Sawit Abadi
p.28 ×11
unresolved
org
PT Mitra Mendawai Sejati
p.28 ×12
unresolved
org
PT SMU
p.28 ×5
unresolved
org
PT Tanjung Sawit Abadi
p.28 ×15
unresolved
org
PT Mirza Pratama Putra
p.28 ×5
unresolved
org
PT Menteng Kencana Mas
· Company Name
p.28 ×8
unresolved
org
PT. Sawit Sumbermas Sarana RSPO Membership
p.29 ×2
unresolved
org
PT. Sawit Sumbermas Sarana Sulung Village
p.29
unresolved
org
PT SGS Indonesia
p.29 ×16
unresolved
org
PT SGS Indonesia The Garden Centre
p.29 ×4
unresolved
org
PT SSS
p.29 ×2
unresolved
org
PT KSA
p.29 ×3
unresolved
org
PT. Sawit Sumbermas Sarana Full
p.30
unresolved
org
PT Mirza Pratama Putra Other
p.30
unresolved
org
BSI Services Malaysia Sdn. Bhd.
p.30 ×10
unresolved
person
MALAYSIA
· Director
p.30
unresolved
org
PT SGS Indonesia Authorised
p.30
unresolved
org
PT SGS Indonesia Original Registration
p.30
unresolved
org
ASI GmbH
p.30 ×4
unresolved
org
Royal Charter. BSI Services Malaysia Sdn. Bhd.
p.30 ×2
unresolved
org
PT Control Union
p.30
unresolved
org
PT MMS
p.30 ×4
unresolved
org
PT TSA
p.30
unresolved
org
PT BSI Indonesia
p.30 ×2
unresolved
org
PT MPP
p.30
unresolved
org
PT. Tanjung Sawit Abadi Certificate
p.31
unresolved
org
Minister of Agriculture
p.31 ×4
unresolved
org
PT MKM
p.31
unresolved
org
PT AJA Sertifikasi Indonesia
p.32 ×7
unresolved
org
Menteri Pertanian
p.32 ×3
unresolved
org
PT Sawit Sumbermas Sarana Seluas Kebun
p.32
unresolved
org
PT AJA Sertifikasi Indonesia LSISPO-
p.32
unresolved
org
Jakarta Selatan 12550, DKI Jakarta
p.32 ×3
unresolved
org
PT ACT Internasional
p.32 ×2
unresolved
org
Koperasi Jasa Nuangan Kasuma Jaya
p.33
unresolved
org
Koperasi Jasa Kondang Maju Bersama
p.33
unresolved
org
PT Cit
p.35
unresolved
org
Kementerian Lingkungan Hidup dan Kehutanan
p.36
unresolved
org
Ministry of Environment and Forestry
p.36
unresolved
person
H. Abdul Rasyid AS
p.37 ×4
unresolved
org
Pusat Statistik
p.42
unresolved
person
Ir. Rimbun Situmorang Penutup
p.47 ×14
unresolved
org
Menteri Pertanian RI
p.83
unresolved
org
Menteri Pertanian dan Kehutanan RI
p.83 ×2
unresolved
org
PT Palma Serasih Concurrent Position
p.83
unresolved
org
PT East West Seed Indonesia
p.83 ×2
unresolved
org
PT Samudera
p.85
unresolved
org
PT Samudera Concurrent Position
p.85
unresolved
org
Indonesia Tbk
p.85 ×2
unresolved
org
PT Kliring Penjaminan Efek
p.85
unresolved
org
PT Kliring Indonesia
p.85
unresolved
org
PT Ahmad Saleh Perkasa
p.87 ×2
unresolved
org
PT Pelayaran Lingga Marintama
p.87 ×2
unresolved
org
PT BPR Lingga Sejahtera.
p.87
unresolved
org
PT BPR Lingga Sejahtera. Hubungan A
p.87
unresolved
person
Adelai
· Direktur
p.89 ×2
unresolved
org
PT Sawit Sumbermas Position History
p.91
unresolved
org
Sarana Tbk
p.91 ×2
unresolved
org
PT Kencana Agri Ltd
p.91
unresolved
org
PT Kencana Indonesia
p.91
unresolved
org
Agri Ltd
p.91
unresolved
org
Intan Baruprama Finance Tbk
p.91 ×4
unresolved
org
Bank ICB Bumiputera Tbk
p.91 ×4
unresolved
person
Concurrent Position
· Komisaris
p.91
unresolved
org
PT Menteng
p.93
unresolved
org
Wilmar Africa Limited
p.97
unresolved
org
Am Futures Sdn Bhd
p.97
unresolved
org
PT Citra Borneo
p.106
unresolved
org
PT Putra Borneo
p.106
unresolved
org
PT Prima Sawit Borneo
p.110
unresolved
org
PT Mandiri Indah Lestari
p.110
unresolved
org
PT Agro Citra Mandiri
p.110
unresolved
person
Sunggu Situmorang
· Commissioner
p.110
unresolved
person
Jery Borneo Putra
· President Director
p.110 ×2
unresolved
person
Elvin Iswandy
· Director
p.110
unresolved
person
Hendri Ratoe Bachtiar
· Director
p.110
unresolved
org
Direktorat Jenderal
p.110
unresolved
org
Directorate General of Law and Legislation Perundang-Undangan Departemen Kehakiman Republik
p.110
unresolved
org
Ministry of Justice
p.110
unresolved
org
Menteri Kehakiman
p.110
unresolved
org
Minister of Justice
p.110
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