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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Analysis and Management Discussion Corporate Governance Sustainability Report Consolidated Financial Statements
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 1
PT Prima Andalan Mandiri Tbk
Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
Page 2
Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
2 Going Adaptable and Dependable to Transform into Sustainable Business
PT Prima Andalan Mandiri Tbk
Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
Page 3
Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Penjelasan Tema
Theme Explanation
Going Adaptable and Dependable
to Transform into Sustainable Business
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan
Tahun 2025 menjadi periode yang penuh tantangan 2025 will be a challenging period for the global coal
bagi industri batu bara global, ditandai oleh tekanan industry, marked by commodity price pressures that
harga komoditas yang mengalami volatilitas signifikan have experienced significant volatility compared to
dibanding tahun sebelumnya. Penurunan harga batu the previous year. The decline in coal prices on the
bara di pasar internasional, terutama akibat melemahnya international market, primarily due to weakening demand
permintaan dari negara-negara tujuan ekspor utama dan from major export destinations and high domestic
tingginya produksi domestik di beberapa negara, telah production in several countries, has directly impacted
berdampak langsung terhadap nilai pendapatan pelaku the revenues of industry players, including in Indonesia.
industri, termasuk di Indonesia. Meskipun demikian, Nevertheless, the Company remains optimistic by
Perseroan tetap menjaga semangat optimisme dengan responding to market changes in an adaptive and
merespons perubahan pasar secara adaptif dan terukur. measured manner.
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 3
PT Prima Andalan Mandiri Tbk
Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
Page 4
Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Daftar Isi 04
Kronologi Pencatatan Saham 88
Profil Perusahaan Chronology of Stock Listing
Company Profile
Table of Contents Kronologi Pencatatan Efek Lainnya 91
Chronology of Other Securities Listing
Informasi Akuntan Publik (AP) dan 91
Identitas Perusahaan 52
Kantor Akuntan Publik (KAP)
Company Identity
Information on Public Accountant (PA)
Riwayat Singkat Perusahaan 53
and Public Accounting Firm (PAF)
Company Brief History
Informasi Lembaga dan Profesi 92
Visi dan Misi Perusahaan [GRI 2-23] [OJK C.1] 56
Penunjang
Company Vision and Mission Information on Supporting Institutions
Nilai-Nilai Perusahaan 57 and Professions
Corporate Values Alamat Kantor Pusat dan Jaringan 92
Kegiatan dan Bidang Usaha [GRI 2-2][OJK C.4] 58 Usaha [OJK C.2][GRI 2-1]
Business Activities and Units Addresses of Head Office and
Daftar Isi 4 Pasar yang Dilayani [OJK C.3] 63 Business Network
Table of Contents Served Markets Informasi pada Situs Perusahaan 93
Wilayah Operasi [OJK C.3] 63 Information on Corporate Website
Tentang Laporan
01
Operational Areas
Terintegrasi Struktur Organisasi Perusahaan [OJK C.3]
Company Organizational Structure
64
Tinjauan Pendukung
Bisnis 05
About Integrated Report Overview of Business Support
Skala Usaha [GRI 2-6][OJK C.3] 66
Business Scale
Tentang Laporan Terintegrasi 8 Perubahan Emiten dan Perusahaan 67
Kebijakan Pengelolaan Sumber Daya 96
About Integrated Report Publik yang Bersifat Signifikan Manusia
02
[GRI 2-6][OJK C.6]
Human Resources Management Policy
Ikhtisar Kinerja 2025 Significant Changes in Issuers and
Strategi Pengembangan Sdm 97
2025 Performance Highlights Public Companies
Human Resource Development
Keanggotaan Asosiasi [GRI 2-28][OJK C.5] 68
Strategy
Membership in Association
Ikhtisar Data Keuangan Penting 20 Komposisi SDM 108
Profil Dewan Komisaris 69
Human Resources Composition
Overview of Key Financial Data
Board of Commissioners Profile
Ikhtisar Saham 23 Teknologi Informasi 109
Profil Direksi 72
Information Technology
Share Highlights
Board of Directors Profile
Kinerja Aspek Lingkungan [OJK B.2]
06
24
Performance of Environmental Aspect
Perubahan Komposisi Dewan 76 Analisis dan
Kinerja Aspek Sosial [OJK B.3] 25
Komisaris dan Direksi Pembahasan
Changes in Composition of Board of
Performance of Social Aspect Commissioners and Board of Directors
Manajemen
Penghentian Sementara Perdagangan 25 Management Discussion
Demografi Sumber Daya Manusia 76
Saham [OJK C.3][GRI 2-7] and Analysis
Suspended Trading Demographics of Human Resources
Pembatalan Pencatatan Saham 25 Pendidikan dan/atau Pelatihan Dewan 78
Tinjauan Perekonomian 114
Delisting Komisaris, Direksi, Komite-Komite,
Economic Overview
Aksi Korporasi 25 Sekretaris Perusahaan, dan Unit Audit
Tinjauan Industri Batu Bara 118
Corporate Action Internal
Coal Industry Overview
Education and/or Training of Board of
Penghargaan & Sertifikasi Tahun 2025 26
Tinjauan Operasi Per Segmen Usaha 119
Commissioners, Board of Directors,
Awards & Certifications in 2025 Overview of Business Segment
Committees, Corporate Secretary, and
Peristiwa Penting 27
Internal Audit Unit Operations
Significant Event Tinjauan Keuangan 129
Komposisi Pemegang Saham [OJK C.3] 83
Laporan Manajemen
Management Report
03 Shareholder Composition
Kepemilikan Tidak Langsung atas 84
Financial Overview
Struktur Modal dan Kebijakan Atas 134
Saham oleh Anggota Direksi dan Struktur Modal
Anggota Dewan Komisaris Capital Structure and Capital Structure
Indirect Ownership of Shares by Policy
Laporan Dewan Komisaris 30
Board of Commissioners Report Members of Board of Directors and Ikatan Material untuk Investasi Barang 135
Members of Board of Commissioners Modal
Laporan Direksi 36
Komposisi Pemegang Saham 84 Material Commitments for Capital
Board of Directors Report
Berdasarkan Klasifikasi Kepemilikan Goods Investment
Surat Pernyataan Dewan Komisaris 48
Shareholder Composition Based on Informasi dan Fakta Material yang 136
tentang Tanggung Jawab atas
Ownership Classification Terjadi Setelah Tanggal Laporan
Laporan Tahunan Terintegrasi 2025
Struktur Grup Perusahaan 85 Akuntan
PT Prima Andalan Mandiri Tbk
Company Group Structure Material Information and Significant
Statement of the Board of
Facts Occurred After Accountant
Commissioners on the Responsibility Informasi Tentang Entitas Pengendali 85
Reporting Date
for the 2025 Integrated Annual Report dan Pemilik Manfaat Akhir
of PT Prima Andalan Mandiri Tbk Information Regarding Controlling Prospek Usaha Tahun 2026 137
Entity and Ultimate Beneficial Owners Business Outlook in 2026
Surat Pernyataan Direksi tentang 49
Tanggung Jawab atas Laporan Pemilik Manfaat Akhir Perseroan 86 Perbandingan Target dan Realisasi 137
Tahunan Terintegrasi 2025 PT Prima Ultimate Beneficial Owner of Company Tahun 2025 [OJK F.2]
Andalan Mandiri Tbk Assessment of 2025 Performance
Entitas Anak, Perusahaan Asosiasi, 87
Statement of Board of Directors on the Targets and Accomplishments
dan/atau Joint Ventures
Responsibility for the 2025 Integrated Subsidiaries, Associates, and/or
Annual Report of PT Prima Andalan Joint Ventures
Mandiri Tbk
4 Going Adaptable and Dependable to Transform into Sustainable Business
PT Prima Andalan Mandiri Tbk
Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Aspek Pemasaran 138 Komisaris Independen 196 Permasalahan terhadap Penerapan 269
Marketing Strategy Independent Commissioner Keuangan/Kegiatan Berkelanjutan
[OJK E.5]
Dividen dan Kebijakan Dividen 139 Direksi 198
Dividends and Dividend Policy Board of Directors Challenges in Implementing
Sustainable Finance/Activities
Realisasi Penggunaan Dana Hasil 141 Rapat Dewan Komisaris & Direksi 212
08
Penawaran Umum Board of Commissioners & Board of
Utilization of Proceeds from Initial Directors Meeting Laporan Keberlanjutan
Public Offering (IPO) Rapat Dewan Komisaris 213 Sustainability Report
Informasi Material Mengenai Investasi, 141 Board of Commissioners Meeting
Ekspansi, Divestasi, Penggabungan/ Rapat Direksi 214
Peleburan Usaha, Akuisisi, Strategi Keberlanjutan [OJK A.1] 272
Board of Directors Meeting
Restrukturisasi Utang/Modal Sustainability Strategy
Penilaian Kinerja Dewan Komisaris 216
Material Information Regarding Kegiatan Membangun Budaya 274
dan Direksi [GRI 2-18]
Investment, Expansion, Divestment, Keberlanjutan [OJK F.1]
Board of Commissioners & Directors
Business Merger/Consolidation, Sustainability Culture Building
Performance Evaluation
Acquisition, Debt/Capital Restructuring Activities
Kebijakan Nominasi & Remunerasi 219
Transaksi Material yang Mengandung 142 Kinerja Lingkungan Keberlanjutan 280
Dewan Komisaris dan Direksi [GRI 2-19, 2-20]
Benturan Kepentingan dan/ atau Sustainability Environmental
Nomination & Remuneration Policy
Transaksi dengan Pihak Afiliasi Performance
of the Board of Commissioners and
Material Transactions Conflict of Kinerja Sosial Keberlanjutan 321
Board of Directors
Interest and or Transactions with Sustainability Social Performance
Informasi Pemegang Saham 225
Affiliated Parties
Shareholder Information Verifikasi Tertulis dari Pihak 346
Perubahan Peraturan Perundang- 143 Independen [POJK G.1]
Kepengurusan pada Perusahaan Lain 227
Undangan Written Verification by Independent
oleh Dewan Komisaris dan Direksi
Amendment of Regulation Party
Management Involvement in
Perubahan Kebijakan Akuntansi 143 Lembar Umpan Balik [OJK G.2] 347
other Companies by the Board of
Changes in Accounting Policies Feedback Sheet
Commissioners and Directors
Komite-Komite 228 Tanggapan Terhadap Umpan Balik 349
Tata Kelola Perusahaan
Corporate Governance
07 Committees
Komite Audit 229
Laporan Tahun Sebelumnya [OJK G.3]
Responses to Feedback from Previous
Year’s Report
Audit Committee
Daftar Indeks POJK 51/POJK.03/2017 349
Komite Nominasi dan Remunerasi 237
[OJK G.4]
Landasan Penerapan Tata Kelola 146 Nomination and Remuneration
Index POJK 51/POJK.03/2017
Perusahaan Committee
Indeks Konten GRI Standard 2021 353
Guidelines of Corporate Governance Komite Manajemen Risiko 244
2021 GRI Standard Content Index
Implementation Risk Management Committee
Tujuan Penerapan Tata Kelola 149 Satuan Kerja di Bawah Direksi 245
Laporan Keuangan
09
Perusahaan Work Units under Board of Directors
Objectives of Corporate Governance Sistem Pengendalian Internal 257 Konsolidasian
Implementation Internal Control System Consolidated Financial
Komitmen Penerapan Tata Kelola 150 Manajemen Risiko [OJK E.3][GRI 2-25] 259
Perusahaan
Statements
Risk Management
Commitment of Corporate Governance Komunikasi Keprihatinan Kritis [GRI 2-16] 262
Implementation Critical Concern Communication
Prinsip-Prinsip Tata Kelola Perusahaan 151
Perkara Penting Tahun 2025 262
Corporate Governance Principles Significant Matters in 2025
Kerangka Kerja GCG 154
Informasi Sanksi Administrasi 262
GCG Framework Administrative Sanctions Information
Pelaksanaan Aspek, Prinsip, 156
Akses Informasi dan Data Perusahaan 263
dan Rekomendasi Tata Kelola Access to Company Information and
Implementation of Aspects, Principles, Data
and Governance Recommendations
Kode Etik [GRI 2-23, 2-24] 263
Penilaian Penerapan Tata Kelola 170
Code of Conduct
Perusahaan
Benturan/Konflik Kepentingan 264
Assessment of Corporate Governance
Conflicts of Interest
Implementation
Pakta Integritas [GRI 2-23, 2-24] 265
Struktur Tata Kelola Perseroan 171
Integrity Pact
Governance Structure of the
Company(GCG Assessment) Sistem Pelaporan Pelanggaran [GRI 2-26] 265
Violation Reporting System
Penanggung Jawab Penerapan 172
Keuangan/Kegiatan Berkelanjutan Kebijakan Anti Korupsi dan Anti 267
[GRI 2-13] [OJK E.1] Gratifikasi [GRI 2-23]
Responsible for the Implementation of Anti-Corruption and Anti-Gratification
Financial/Sustainability Activities Policy
Sosialisasi Kebijakan GCG Tahun 2025 173 Transparansi Praktik Bad Governance 268
GCG Policy Socialization in 2025 Transparency in Governance Practices
Rapat Umum Pemegang Saham 174 Hubungan dengan Pemangku 268
General Meeting of Shareholders Kepentingan [OJK E.4] [GRI 2-29]
Stakeholder Relationships
Dewan Komisaris 185
Board of Commissioners
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 5
PT Prima Andalan Mandiri Tbk
Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
Page 6
Tentang Laporan Terintegrasi
Ikhtisar Kinerja Ikhtisar
Laporan Kinerja 2025
Manajemen Profil Perusahaan
Laporan Manajemen Profil Perusahaan
Analisis dan Pembahasan Manajemen Tinjauan Pendukung
Tata Bisnis
Kelola Perusahaan
About Integrated
Performance Report
Highlights 2025 Performance
Management Report Highlights
Company Profile
Management Report Company Profile
Analysis and Management Discussion Overview of Business
Corporate Support
Governance
01
Tentang
Laporan
Terintegrasi
About Integrated Report
6 Going Adaptable and Dependable to Transform into Sustainable Business
PT Prima Andalan Mandiri Tbk
Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
Page 7
Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 7
PT Prima Andalan Mandiri Tbk
Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
Page 8
Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Tentang Laporan Terintegrasi
About Integrated Report
Laporan Tahunan Terintegrasi ini merupakan sarana This Integrated Annual Report serves as a key instrument
akuntabilitas dan transparansi PT Prima Andalan Mandiri of accountability and transparency for PT Prima Andalan
Tbk (Mandiricoal) dalam menjalankan kegiatan usaha Mandiri Tbk (Mandiricoal) in the conduct of its business
serta mengungkapkan dampaknya terhadap aspek activities, as well as in disclosing their impacts on
ekonomi, lingkungan, dan sosial. Tahun ini menandai economic, environmental, and social aspects.This
penerbitan ketiga laporan tahunan dan laporan year marks the Company’s third edition of combining
keberlanjutan dalam satu dokumen terpadu. Mandiricoal the Annual Report and the Sustainability Report into
menerbitkan laporan terintegrasi setiap tahun dengan a single document. MandiriCoal issues this report
periode pelaporan 1 Januari–31 Desember, mencakup annually, covering the reporting period from January
kinerja entitas anak yaitu PT Mandiri Intiperkasa (MIP), 1 to December 31, by including the performance of
PT Mandala Karya Prima (MKP), dan PT Maritim Prima Subsidiaries, namely PT Mandiri Intiperkasa (MIP), PT
Mandiri (MPM). [GRI 2-2, 2-3] Mandala Karya Prima (MKP), and PT Maritim Prima
Mandiri (MPM). [GRI 2-2, 2-3]
Seluruh data keuangan yang disajikan merujuk pada The financial data presented in this report refers to the
laporan keuangan konsolidasian yang telah diaudit consolidated balance sheet, which has been audited
oleh Kantor Akuntan Publik. Mata uang yang digunakan by a Public Accounting Firm. Financial data presented
adalah dolar Amerika Serikat (US$), kecuali disebutkan are denominated in US dollars unless otherwise
lain. Laporan ini disusun dalam dua bahasa yaitu Bahasa indicated. The report is prepared in both Indonesian
Indonesia dan Bahasa Inggris dan menyajikan data and English. This report presents quantitative data
kuantitatif berdasarkan prinsip daya banding selama following comparability principle, spanning at least
tiga tahun terakhir sehingga pembaca dapat menilai three consecutive years. Thus, the readers can conduct
tren kinerja Mandiricoal secara lebih komprehensif. trend analyses of the Company’s performance in more
comprehensive way.
8 Going Adaptable and Dependable to Transform into Sustainable Business
PT Prima Andalan Mandiri Tbk
Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Penyusunan laporan ini mengacu pada POJK No. The Company compiles this report based on Financial
51/POJK.03/2017 tentang Penerapan Keuangan Services Authority Regulation No.51/POJK.03/2017
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, concerning the Implementation of Sustainable
dan Perusahaan Publik, Surat Edaran Otoritas Jasa Finance for Financial Institutions, Issuers, and Listed
Keuangan Nomor 16/SEOJK.04/2021 tentang Bentuk Companies, Circular of Financial Services Authority
dan Isi Laporan Tahunan Emiten atau Perusahaan No.16/SEOJK.04/2021 concerning the Form and Content
Publik, dipadukan dengan GRI Universal Standards of Annual Report of Issuers or Listed Companies,
2021 (Standar GRI 2021), dan GRI 12 Sektor Batu combined with the 2021 GRI Universal Standards (2021
Bara 2022 yang diterbitkan oleh Global Sustainability GRI Standards), and 2022 GRI 12 Coal Sector issued by
Standards Board (GSBB) –lembaga yang dibentuk the Global Sustainability Standards Board (GSSB) – the
oleh Global Reporting Initiative (GRI) untuk menangani body formed by the Global Reporting Initiative (GRI) to
pengembangan standar laporan keberlanjutan. Sesuai address the development of sustainability reporting
dengan Standar GRI 2021, Mandiricoal telah melaporkan standards. In accordance with the 2021 GRI Standards,
informasi yang dikutip pada indeks konten GRI untuk the Company has reported information cited in the GRI
periode dari 1 Januari 2025-31 Desember 2025 sesuai content index for the period from January 1 2025, to
dengan Standar GRI.[GRI 2-3] December 31, 2025, with reference to the GRI Standards.
[GRI 2-3]
Mandiricoal berkomitmen untuk menyajikan seluruh Mandiricoal is committed to presenting all information
informasi yang dipersyaratkan oleh pedoman pelaporan. required under the applicable reporting guidelines. To
Untuk memudahkan pembaca menelusuri referensi facilitate readers in tracing regulatory and standards-
regulasi dan standar, penanda khusus berupa kode based references, specific markers in the form of
sesuai POJK/SEOJK maupun nomor pengungkapan POJK/SEOJK codes and GRI disclosure numbers are
GRI dicantumkan pada kalimat atau alinea yang relevan. included in the relevant sentences or paragraphs. A
Daftar lengkap kecocokan isi laporan dengan seluruh comprehensive index mapping the report content to
acuan dapat ditemukan pada bagian akhir laporan ini. all applicable references is provided in the final section
of this report.
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 9
PT Prima Andalan Mandiri Tbk
Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Prinsip Pelaporan Reporting Principles
Laporan kami susun dengan merujuk pada delapan Our report is complied with reference to the eight
prinsip pelaporan sebagaimana ditentukan dalam GRI reporting principles as specified in GRI 1: Foundation
1: Landasan 2021 sebagai berikut: 2021 as follows:
1. Akurasi: 1. Accuracy:
Mandiricoal melaporkan informasi yang benar dan The Company ensures that the information it
cukup terperinci agar dapat dilakukan penilaian reports is accurate and detailed to evaluate the
dampak organisasi. organization’s effects.
2. Keseimbangan: 2. Balance:
Mandiricoal melaporkan informasi dengan cara netral The Company presents information objectively
dan menyediakan gambaran yang seimbang tentang and offers a well-rounded perspective on both the
dampak negatif dan positif organisasi. positive and negative impacts of the organization.
3. Kejelasan: 3. Clarity:
Mandiricoal menyajikan informasi dengan cara yang The Company communicates information clearly and
dapat diakses dan dapat dipahami. in a way that is easy for stakeholders to understand.
4. Keterbandingan: 4. Comparability:
Mandiricoal memilih, menyusun, dan melaporkan The Company consistently selects, arranges, and
informasi secara konsisten agar mereka dapat reports information, allowing stakeholders to track
melakukan analisis mengenai perubahan dalam changes in the organization’s impacts over time and
dampak organisasi seiring waktu dan analisis dampak compare them with those of other entities.
ini yang berkaitan dengan dampak organisasi lain.
5. Kelengkapan 5. Completeness:
Mandiricoal menyediakan informasi yang memadai The Company provides sufficient information to
agar penilaian dampak organisasi dapat dilakukan assess the organization’s impacts throughout the
selama periode pelaporan. reporting period.
6. Konteks keberlanjutan: 6. Sustainability Context:
Mandiricoal melaporkan informasi tentang dampak The Company places its impacts within the broader
mereka dalam konteks yang lebih luas dari framework of sustainable development when
pembangunan berkelanjutan. reporting information.
7. Ketepatan waktu: 7. Timeliness:
Mandiricoal melaporkan informasi secara rutin The Company delivers information on a regular basis
dan menyediakan informasi tersebut secara and ensures it is provided promptly to stakeholders
tepat waktu bagi pengguna informasi untuk for decision-making purposes.
mengambil keputusan.
8. Keterverifikasian: 8. Verifiability:
Mandiricoal mengumpulkan, mencatat, menyusun, The Company collects, records, organizes, and
dan menganalisis informasi dengan cara sedemikian analyzes information in a manner that allows for its
rupa sehingga informasi tersebut dapat diteliti untuk examination to ascertain its quality.
menentukan kualitasnya.
Perubahan Terkait Laporan Changes Related to Report
Pada laporan terintegrasi tahun 2025 tidak terdapat In the 2025 Integrated Report, there are no changes
perubahan topik material dibandingkan tahun 2024. to the material topics compared to those disclosed
Namun demikian, sejalan dengan komitmen untuk in 2024. Nevertheless, in line with its commitment to
memberikan laporan yang komprehensif, Mandiricoal delivering a comprehensive report, Mandiricoal revised
mengubah pernyataan penggunaan laporan dari merujuk its statement of use from referring to the GRI Standard
pada Standard GRI menjadi sesuai dengan Standar to being prepared in accordance with the GRI Standards.
GRI. Penetapan hal tersebut dilakukan saat kick off This was made during a kick-off meeting attended by
meeting yang dihadiri pemangku kepentingan internal Mandiricoal’s internal and external stakeholders at
maupun eksternal Mandiricoal di Kantor Pusat Jakarta the Jakarta Head Office on Monday, September 22,
pada Senin, 22 September 2025. Daftar topik material 2025. The list of material topics and the revision to the
dan perubahan pernyataan penggunaan tersebut telah statement of use have been approved by the Board of
mendapatkan persetujuan dari Direksi. [GRI 3-1, 3-2] Directors. [GRI 3-1, 3-2]
10 Going Adaptable and Dependable to Transform into Sustainable Business
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Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Topik Material Tahun 2025
Material Topics for year 2025
Batasan Topik
Topic Boundaries
Nomor Pengungkapan
Topik Material Kenapa Topik Ini Material GRI Standards Di Luar
No. Di Dalam
Material Topics Why This Topic is Material Disclosure of GRI Standards Perseroan
Perseroan
Number Outside
Within the
the
Company
Company
Topik Ekonomi
Economic Topic
1. Kinerja Ekonomi Menggambarkan pencapaian 201-1 Nilai ekonomi langsung √ √
Economic dan kinerja Mandiricoal selama yang dihasilkan dan
Performance tahun pelaporan didistribusikan
Describing the Company’s Direct economic
achievements and performance value generated and
throughout the reporting year distributed
201-2 Implikasi finansial serta
risiko dan peluang lain
akibat dari perubahan
iklim
Financial implications,
as well as other risks
and opportunities arising
from climate change
201-3 Kewajiban program
pensiun manfaat pasti
dan program pensiun
lainnya
Obligations related to
defined benefit pension
plans and other pension
programs
201-4 Bantuan finansial yang
diterima dari pemerintah
Financial assistance
received from the
government
2. Keberadaan Menggambarkan kepatuhan 202-1 Rasio standar upah √ √
Pasar Mandiricoal terhadap regulasi karyawan entry-level
Market Presence pengupahan berdasarkan jenis
Describing the Company’s kelamin terhadap upah
compliance with wage minimum regional
regulations Ratio of the standard
entry-level employee
wage, by gender, to the
regional minimum wage
202-2 Proporsi manajemen
senior yang berasal dari
masyarakat lokal
Proportion of senior
management recruited
from the local
community
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 11
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Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Topik Material Tahun 2025
Material Topics for year 2025
Batasan Topik
Topic Boundaries
Nomor Pengungkapan
Topik Material Kenapa Topik Ini Material GRI Standards Di Luar
No. Di Dalam
Material Topics Why This Topic is Material Disclosure of GRI Standards Perseroan
Perseroan
Number Outside
Within the
the
Company
Company
Topik Lingkungan
Environmental Topic
3. Energi Menggambarkan kepedulian 302-1 Konsumsi energi dalam √
Energy Mandiricoal terhadap organisasi
pengelolaan energi yang Energy consumption
ketersediaannya kian terbatas within the organization
Describing the Company’s
concern for the management of 302-2 Konsumsi energi di luar
energy amidst its organisasi
increasingly limited availability Energy consumption
outside the organization
302-3 Intensitas energi
Energy intensity
302-4 Pengurangan konsumsi
energi
Reduction in energy
consumption
302-5 Pengurangan pada
energi yang dibutuhkan
untuk produk dan jasa
Reduction in the energy
required for products
and services
4. Air dan Menggambarkan kepedulian 303-1 Interaksi dengan air √ √
Limbah Air Mandiricoal terhadap sebagai sumber daya
Water and pengelolaan sumber daya air bersama
Effluent yang ketersediaannya kian Interaction with water
terbatas as a shared resource
Describing the Company’s
concern for the management 303-2 Manajemen dampak
of water resources amidst their yang berkaitan dengan
increasingly limited availability pembuangan air
Management of impacts
related to wastewater
discharge
303-3 Pengambilan air
Water withdrawal
303-4 Pembuangan air
Water discharge
303-5 Konsumsi air
Water consumption
5. Emisi Menggambarkan upaya 305-1 Emisi GRK (Cakupan 1) √ √
Emission Mandiricoal dalam pengelolaan langsung
emisi Gas Rumah Kaca (GRK) Direct greenhouse
Describing the Company’s gases emission
efforts in managing Greenhouse (Coverage 1)
Gas (GHG) emissions
305-2 Emisi energi GRK
(Cakupan 2) tidak
langsung
Indirect greenhouse
gases emission
(Coverage 2)
12 Going Adaptable and Dependable to Transform into Sustainable Business
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Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Topik Material Tahun 2025
Material Topics for year 2025
Batasan Topik
Topic Boundaries
Nomor Pengungkapan
Topik Material Kenapa Topik Ini Material GRI Standards Di Luar
No. Di Dalam
Material Topics Why This Topic is Material Disclosure of GRI Standards Perseroan
Perseroan
Number Outside
Within the
the
Company
Company
5. Emisi Menggambarkan upaya 305-3 Emisi GRK (Cakupan 3)
Emission Mandiricoal dalam pengelolaan tidak langsung lainnya
emisi Gas Rumah Kaca (GRK) Other indirect
Describing the Company’s greenhouse gases
efforts in managing Greenhouse emission (Coverage 3)
Gas (GHG) emissions
305-4 Intensitas emisi GRK
Intensity of greenhouse
gases emission
305-5 Pengurangan emisi GRK
Reduction of
greenhouse gases
emission
305-6 Emisi zat perusak ozon
(ODS)
Emissions of ozone-
depleting substances
(ODS)
Topik Sosial
Social Topic
6. Kesehatan dan Menggambarkan komitmen 403-1 Sistem manajemen √
Keselamatan Mandiricoal dalam menyediakan keselamatan dan
Kerja tempat kerja yang aman dan kesehatan kerja
Occupational nyaman Occupational
Health and Portraying the Company’s Health and Safety
Safety commitment to providing a Management System
safe and comfortable working
environment 403-2 Identifikasi bahaya,
penilaian risiko, dan
investigasi insiden
Hazard identification,
risk assessment, and
incident investigation
403-3 Layanan kesehatan
kerja
Occupational health
services
403-4 Partisipasi, konsultasi,
dan komunikasi pekerja
tentang keselamatan
dan kesehatan kerja
Employee participation,
consultation, and
communication
regarding occupational
safety and health.
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 13
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Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Topik Material Tahun 2025
Material Topics for year 2025
Batasan Topik
Topic Boundaries
Nomor Pengungkapan
Topik Material Kenapa Topik Ini Material GRI Standards Di Luar
No. Di Dalam
Material Topics Why This Topic is Material Disclosure of GRI Standards Perseroan
Perseroan
Number Outside
Within the
the
Company
Company
6. Kesehatan dan Menggambarkan komitmen 403-5 Pelatihan bagi pekerja
Keselamatan Mandiricoal dalam menyediakan mengenai keselamatan
Kerja tempat kerja yang aman dan dan kesehatan kerja
Occupational nyaman Training for employees
Health and Portraying the Company’s on occupational safety
Safety commitment to providing a and health
safe and comfortable working
environment 403-6 Peningkatan kualitas
kesehatan pekerja
Improvement
of employee
health quality.
403-7 Pencegahan dan
mitigasi dampak dari
keselamatan dan
kesehatan kerja yang
secara langsung terkait
hubungan bisnis
Prevention and
mitigation of
occupational safety
and health impacts
directly related to
business relations
403-8 Pekerja yang
tercakup dalam
sistem manajemen
keselamatan dan
kesehatan kerja
Employees covered
under the occupational
safety and health
management system
403-9 Kecelakaan kerja
Occupational accidents
403-10 Penyakit akibat kerja
Occupational diseases
7. Pelatihan dan Menggambarkan komitmen 404-1 Rata-rata jam pelatihan √
Pendidikan Mandiricoal dalam upaya per tahun per karyawan
Education and meningkatkan kompetensi Average training hours
Training pekerja per employee per year
Portraying the Company’s
commitment to 404-2 Program untuk
enhancing employee meningkatkan
competency keterampilan karyawan
dan program bantuan
peralihan
Employee upskilling
programs and transition
assistance programs
404-3 Persentase karyawan
yang menerima tinjauan
rutin terhadap kinerja
dan pengembangan
karier
Percentage of
employees receiving
regular performance
and career
development reviews
14 Going Adaptable and Dependable to Transform into Sustainable Business
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Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Topik Material Tahun 2025
Material Topics for year 2025
Batasan Topik
Topic Boundaries
Nomor Pengungkapan
Topik Material Kenapa Topik Ini Material GRI Standards Di Luar
No. Di Dalam
Material Topics Why This Topic is Material Disclosure of GRI Standards Perseroan
Perseroan
Number Outside
Within the
the
Company
Company
8 Non Diskriminasi Menggambarkan upaya dan 406-1 Insiden diskriminasi √
Non kebijakan Mandiricoal untuk dan tindakan perbaikan
Discrimination memastikan tidak terjadi yang dilakukan
diskriminasi Discrimination incidents
Describing the Company’s and corrective actions
efforts and policies to ensure taken
non-discrimination within the
Company
Pernyataan Ulang Informasi Restatement of Information
Untuk mendukung validitas isi laporan, apabila terdapat To ensure the accuracy of this report’s content, any
pernyataan ulang informasi yang diberikan dalam restatement of information from previous reports is
laporan sebelumnya, kami memberi tanda *disajikan marked with *restated. In this report, restatements have
kembali. In this report, restatements have been made to been made to the water withdrawal volume data to align
the water withdrawal volume data to align with revised with revised measurement methodologies and data
measurement methodologies and data consolidation consolidation approaches, ensuring that the information
approaches, ensuring that the information presented presented is more accurate and consistent. [GRI 2-4]
is more accurate and consistent. [GRI 2-4]
Verifikasi oleh Pihak Independen Verification by an Independent Party
GRI dan OJK merekomendasikan penggunaan external GRI and OJK recommend the use of external assurance
assurance oleh pihak ketiga yang independen untuk by an independent third party to ensure the quality
memastikan kualitas dan keandalan informasi yang and reliability of the information presented in this
disampaikan dalam laporan. Walaupun laporan ini belum report. Although this report has not undergone external
dilakukan penjaminan, Mandiricoal menjamin keabsahan assurance, the Company guarantees the validity and
dan kebenaran seluruh pengungkapan informasi dalam accuracy of all disclosed information, as stated in the
laporan ini sebagaimana disampaikan dalam pernyataan declaration signed by the Board of Directors and the
yang ditandatangani Direksi dan Dewan Komisaris. Board of Commissioners. [GRI 2-5]
[GRI 2-5]
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 15
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Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Lembar Umpan Balik Feedback Sheet
Untuk terwujudnya komunikasi dua arah, Mandiricoal To facilitate two-way communication, the Company
menyediakan Lembar Umpan Balik di bagian akhir provides a Feedback Sheet at the end of this report.
laporan ini. Dengan lembaran tersebut pembaca/ With this sheet, readers/users of the report can provide
pengguna laporan dapat memberikan usulan, masukan, suggestions, feedback, criticisms, and recommendations
kritik dan saran yang sangat berguna bagi peningkatan that are highly valuable for improving the quality of
kualitas pelaporan di masa depan. reporting in the future.
Akses Informasi atas Laporan Access to Integrated Report Information
Keberlanjutan [GRI 2-3] [GRI 2-3]
Laporan ini ditujukan kepada seluruh pemangku This report is addressed to all stakeholders as a
kepentingan sebagai salah satu landasan untuk basis for assessing the Company’s performance.
melakukan penilaian atas kinerja Mandiricoal. Pemangku Stakeholders can evaluate the extent to which the
kepentingan dapat melakukan evaluasi mengenai sejauh Company contributes to sustainability in environmental,
mana Mandiricoal berperan serta dalam menjalankan economic, and social aspects related to its business
kewajibannya bagi keberlanjutan di bidang lingkungan, practices. In addition to the printed edition, this report is
ekonomi dan sosial terkait praktik bisnisnya. Selain edisi accessible to download through the Company’s website:
cetak, laporan ini dapat diakses melalui situs/website www.mandiricoal.co.id.
Mandiricoal: www.mandiricoal.co.id
16 Going Adaptable and Dependable to Transform into Sustainable Business
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Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
CORPORATE SECRETARY
PT Prima Andalan Mandiri Tbk
Gedung Office 8, Lantai 28
Office 8 Building, 28th Floor
SCBD Lot. 28, Jl. Jend. Sudirman Kav. 52 - 53,
Kebayoran Baru, Jakarta 12190
Telepon I Phone: (021) 29333189/29333190
Faksimile I Fax : (021) 29333191
E-mail : corporate.secretary@mandiricoal.co.id
Situs I Web : www.mandiricoal.co.id
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 17
PT Prima Andalan Mandiri Tbk
Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
Page 18
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan
Performance Highlights Management Report Company Profile Analysis and Management Discussion Corporate Governance
02
Ikhtisar
Kinerja 2025
2025 Performance Highlights
18 Going Adaptable and Dependable to Transform into Sustainable Business
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Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 19
PT Prima Andalan Mandiri Tbk
Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Ikhtisar Data Keuangan Penting
Overview of Key Financial Data
Laporan Posisi Keuangan Konsolidasian
Consolidated Statements of Financial Position
(Dalam US$)
(in US$)
Uraian
2025 2024 2023
Description
Aset 729.196.747 759.216.464 744.875.988
Assets
Liabilitas 139.548.417 177.516.904 159.213.585
Liabilities
Ekuitas 589.648.330 581.699.560 585.662.403
Equity
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statements of Profit or Loss and Other Comprehensive Income
(Dalam US$)
(in US$)
Uraian
2025 2024 2023
Description
Pendapatan 666.874.493 766.734.814 917.050.635
Revenue
Laba Bruto 142.429.614 202.585.186 336.079.882
Gross Profit
EBITDA 155.737.977 208.815.847 350.582.157
Laba Usaha 90.340.279 146.292.173 293.358.685
Operating Profit
Laba Bersih 70.535.266 116.915.568 234.911.784
Net Profit
Laba per Saham 0,019 0,032 0,064
Earnings per Share
Laba Tahun Berjalan 70.535.266 116.915.568 234.911.784
Profit for the Year
Laba tahun berjalan yang dapat diatribusikan kepada pemilik entitas induk 66.686.414 112.766.026 227.829.847
Profit for the Year Attributable to Owners of the Parent Entity
Laba tahun berjalan yang dapat diatribusikan kepada kepentingan non 3.848.852 4.149.542 7.081.937
pengendali
Profit for the Year Attributable to Non-Controlling Interests
Total Penghasilan Komprehensif Tahun Berjalan 70.338.023 116.482.228 234.960.757
Total Comprehensive Income for the Year
Jumlah penghasilan komprehensif tahun berjalan yang dapat diatribusikan 66.612.467 112.483.271 227.873.968
kepada pemilik entitas induk
Total Comprehensive Income for the Year Attributable to Owners of the
Parent Entity
Jumlah penghasilan komprehensif tahun berjalan yang dapat diatribusikan 3.725.556 3.998.957 7.086.789
kepada kepentingan non pengendali
Total Comprehensive Income for the Year Attributable to Non-Controlling
Interests
20 Going Adaptable and Dependable to Transform into Sustainable Business
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Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Kinerja Aspek Ekonomi [OJK B.1]
Performance of Economic Aspect [OJK B.1]
Uraian Satuan
2025 2024 2023
Description Unit
Kuantitas Produksi Tambang dan MT 9.283.808 9.200.944 10.078.324
Washing Plan
Mining Production and Washing Plant
Output Quantity
Pelibatan Pemasok Lokal (Barang Perusahaan/Mitra 257 227 208
dan Jasa) Companies/Partners
Engagement of Local Suppliers (Goods
and Services)
Produk Ramah Lingkungan Jenis Produk 2 (Biosolar B40 2 (Biosolar B35 2 (Biosolar B30
Environmentally Friendly Products Product Types dan panel surya) dan panel surya) dan panel surya)
2 (Biosolar 2 (Biosolar 2 (Biosolar
B40 and B35 and B30 and
solar panels) solar panels) solar panels)
Laporan Arus Kas Konsolidasian
Consolidated Statements of Cash Flow
(Dalam US$)
(in US$)
Uraian
2025 2024 2023
Description
Kas Neto Diperoleh dari Aktifitas Operasi 146.187.651 120.450.190 220.026.103
Net Cash Provided by Operating Activities
Kas Neto DIgunakan untuk Aktifitas Investasi (63.407.396) (20.215.623) (6.186.184)
Net Cash Used in Investing Activities
Kas Neto DIgunakan untuk Aktifitas Pendanaan (115.827.463) (171.598.323) (254.945.142)
Net Cash Used in Financing Activities
Kenaikan(Penurunan) Neto Kas dan Bank (33.047.208) (71.363.756) (41.105.223)
Net Increase (Decrease) in Cash and Cash Equivalents
Kas dan Bank Awal Tahun 151.688.271 223.052.027 264.157.250
Cash and Cash Equivalents at Beginning of Year
Kas dan Bank Akhir Tahun 118.641.063 151.688.271 223.052.027
Cash and Cash Equivalents at End of Year
Rasio-Rasio Keuangan
Financial Ratios
Rasio
2025 2024 2023
Ratio
Laba terhadap Jumlah Aset 0,10 0,15 0,32
Return on Assets (ROA)
Laba terhadap Ekuitas 0,12 0,20 0,40
Return on Equity (ROE)
Marjin Laba Bersih 0,11 0,15 0,26
Net Profit Margin
Rasio Lancar 2,74 2,63 3,41
Current Ratio
Liabilitas terhadap Ekuitas 0,24 0,31 0,27
Debt-to-Equity Ratio (DER)
Liabilitas terhadap Aset 0,19 0,23 0,21
Debt-to-Assets Ratio (DAR)
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 21
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Grafik Ikhtisar Keuangan
Charts of Financial Highlights
Aset (US$) Liabilitas (US$)
Assets (US$) Liabilities (US$)
729.196.747 139.548.417
2025 2025
759.216.464 177.516.904
2024 2024
744.875.988 159.213.585
2023 2023
Ekuitas (US$) Pendapatan (US$)
Equity (US$) Revenue (US$)
589.648.330 666.874.493
2025 2025
581.699.560 766.734.814
2024 2024
585.662.403 917.050.635
2023 2023
Laba Usaha (US$) Laba Bersih (US$)
Operating Profit (US$) Net Profit (US$)
90.340.279 70.535.266
2025 2025
146.292.173 116.915.568
2024 2024
293.385.463 234.911.784
2023 2023
22 Going Adaptable and Dependable to Transform into Sustainable Business
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Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Ikhtisar Saham
Share Highlights
Harga Saham
Jumlah Saham
Share Price Volume
Periode Beredar Kapitalisasi Pasar
Perdagangan
Period Tertinggi Terendah Penutupan Total Outstanding Market Capitalization
Trade Volume
Share
Highest Lowest Closing
2025
Kuartal I
5.275 4.800 5.025 3.555.600.000 2.412.700 17.866.890.000.000
Quarter I
Kuartal II
5.150 4.550 4.560 3.555.600.000 2.767.800 16.213.536.000.000
Quarter II
Kuartal III
4.570 3.550 3.850 3.555.600.000 2.913.500 13.689.060.000.000
Quarter III
Kuartal IV
3.850 3.570 3.710 3.555.600.000 2.913.600 13.191.276.000.000
Quarter IV
2024
Kuartal I
6.000 5.450 5.800 3.555.600.000 3.561.000 20.622.480.000.000
Quarter I
Kuartal II
6.200 4.800 5.250 3.555.600.000 6.818.000 18.666.900.000.000
Quarter II
Kuartal III
5.700 5.125 5.700 3.555.600.000 3.356.600 20.266.920.000.000
Quarter III
Kuartal IV
5.700 5.025 5.300 3.555.600.000 3.104.100 18.844.680.000.000
Quarter IV
Grafik Ikhtisar Saham
Charts of Stock Highlights
6000
5000
4000
2025 3000
2000
Berdasarkan
Harga Saham Tertinggi 1000
Based on
Highest Share Price 0
Q1 Q2 Q3 Q4
6200
6100
6000
2024 5900
5800
Berdasarkan
Harga Saham Tertinggi 5700
Based on
Highest Share Price
0
Q1 Q2 Q3 Q4
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 23
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Kinerja Aspek Lingkungan [OJK B.2]
Performance of Environmental Aspect
Uraian Satuan
2025 2024 2023
Description Unit
Konsumsi energi GJ 6.235.208 6.235.522 5.800.703
Energy consumption
Konsumsi air m3 1.501.764 1.243.420 904.317
Water usage
Penggunaan air daur ulang m3 198.231 37.895 33.898
Recycled water usage
(Pengurangan)/ Ton (141,69) 319,37 197,86
Penambahan limbah B3 Tonnes
(Reduction)/Addition of
waste
(Pengurangan)/ Ton C02/eq (21) (136,83) 80.009
Penambahan emisi gas
rumah kaca
(Reduction)/Addition of
greenhouse gas emissions
Pelestarian Jenis Flora/Fauna Konservasi: Konservasi: Tanaman
keanekaragaman hayati dilestarikan Conservation: Conservation: Tengkawang
Conservation of Type of sebanyak 22 pohon
biodiversity Flora/Fauna -130 spesies -107 spesies tanaman 22 Tengkawang
Preserved tanaman Kantong Kantong Semar Trees
Semar (Nepenthes (Nepenthes sp.)
sp.) 107 species of Tanaman Ulin
130 species of pitcher plants sebanyak 395 pohon
Pitcher Plants (Nepenthes sp.) 395 Ulin trees
(Nepenthes spp.)
-22 spesies Coctus Monyet Ekor Panjang
-67 spesies Coctus sp (pacing) sebanyak 20 ekor
sp (pacing) 22 species 20 Long-tailed
67 species of Cactus of Coctus sp. Monkeys
(Cactus spp.) (pacing)
-147 individu -18 spesies tanaman
tanaman anggrek anggrek
147 orchid plants 18 species of
(individual specimens) orchids
Reklamasi Hektare 16,44 22,93 12,55
Reclamation Hectares
Revegetasi Hektare & jumlah 16,44 25,96 12,13 (3.192 pohon)
Revegetation pohon ditanam (11.149 pohon) (29.989 pohon) 12.13 (3,192 trees)
Hectares & 16.44 (11,149 trees) 25.96 (29,989 trees)
number of
trees planted
24 Going Adaptable and Dependable to Transform into Sustainable Business
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Laporan Tahunan Terintegrasi 2025 I 2025 Integrated Annual Report
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Kinerja Aspek Sosial [OJK B.3]
Performance of Social Aspect
Uraian Satuan
2025 2024 2023
Description Unit
Jumlah Total Pegawai* Orang 2.147 2.125 2.065
Total Employees People
Jumlah Pegawai Wanita* Orang 79 76 75
Total Female Employees People
Jumlah Pegawai Disabilitas* Orang 0 0 0
Total Employees with Disabilities People
Dana TJSL US$ 601.487 469.709 544.000
CSR Funds
Survei Kepuasan Pelanggan % 93,67 95,85 96
Customer Satisfaction Survey
*) Informasi terkait pegawai di atas terdiri dari pegawai tetap dan tidak tetap
Information regarding employees is collected by including both permanent and contract employees
Penghentian Sementara Perdagangan Saham
Suspended Trading
Sepanjang tahun buku 2025, tidak terjadi penghentian In the 2025 fiscal year, the Company’s shares did not
sementara perdagangan saham (suspension) Perseroan get any suspended trading done by Indonesia Stock
oleh Bursa Efek Indonesia (BEI). Exchange (BEI).
Pembatalan Pencatatan Saham
Delisting
Pada tahun buku 2025, tidak terjadi pembatalan In the 2025 fiscal year, the Company’s shares did not
pencatatan saham (delisting) saham Perseroan oleh go delisted by Indonesia Stock Exchange (BEI).
Bursa Efek Indonesia (BEI).
Aksi Korporasi
Corporate Action
Sepanjang tahun buku 2025, Perseroan tidak melakukan Throughout the 2025 fiscal year, the Company did
aksi korporasi yang menyebabkan perubahan pada not take any corporate action that caused changes
saham, seperti pemecahan saham (stock split), in shares, such as stock splits, reverse stock, share
penggabungan saham (reverse stock), dividen dividends, bonus shares, changes in the nominal value
saham, saham bonus, perubahan nilai nominal saham, of shares, issuance of convertible securities, as well as
penerbitan efek konversi, serta penambahan dan additions and reductions in capital.
pengurangan modal.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Penghargaan & Sertifikasi Tahun 2025
Awards & Certifications in 2025
Penghargaan
Award
01 02
Penghargaan Subroto Bidang Penerimaan Negara Penghargaan kategori SILVER pada Indonesia
Bukan Pajak (PNBP) Mineral dan Batubara Kategori Regulatory Compliance Award 2024-2025.
Kepatuhan Pembayaran PNBP Minerba Terbaik
Subkategori Komoditas Batubara 24 Oktober 2025. SILVER category award at the Indonesia Regulatory
Compliance Award 2024-2025.
Subroto Award in the Non-Tax State Revenue (PNBP)
Mineral and Coal Sector — Best Compliance in
Mineral and Coal PNBP Payments, Coal Commodity
Subcategory, October 24, 2025.
Sertifikasi
Certification
Jenis Kepada Tanggal Penerbitan Tanggal Berlaku Keterangan
Type To Issuance Date Expiry Date Remarks
Sistem Manajemen Mandiri 7 November 2019 24 Desember 2025 Resertifikasi sebelum 6
Terintegrasi (ISO 9001:2015, ISO Intiperkasa November 7, 2019 December 24, 2025 November 2028
14001:2015, ISO 45001:2018) Recertification required
Integrated Management System before November 6,
(ISO 9001:2015, ISO 14001:2015, 2028
ISO 45001:2018)
Sistem Manajemen PT Mandala 6 November 2019 7 Januari 2026 Resertifikasi sebelum 5
Terintegrasi (ISO 9001:2015, Karya Prima November 6, 2019 January 7, 2026 November 2028
ISO 14001:2015, ISO 45001:2018) Recertification required
Integrated Management System before November 5,
(ISO 9001:2015, ISO 14001:2015, 2028
ISO 45001:2018)
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Peristiwa Penting
Significant Event
Pelaksanaan Rapat Umum Pemegang
Saham secara elektronik pada bulan April
Tahun 2025.
FOTO
The electronic implementation of the Annual
General Meeting of Shareholders (AGMS)
in April 2025.
Pembagian Dividen Tahunan Mei 2025.
Distribution of Annual Dividends in
May 2025.
Pembagian Dividen Interim Desember 2025.
Distribution of Interim Dividends in
December 2025.
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03
28 Going Adaptable and Dependable to Transform into Sustainable Business
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Laporan Dewan Komisaris
Board of Commissioners Report
EDDY SUGIANTO
Komisaris Utama
President Commissioner
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Analysis and Management Discussion Corporate Governance Sustainability Report Consolidated Financial Statements
Pemegang Saham dan Pemangku Kepentingan yang Kami Hormati,
Dear Esteemed Shareholders and Stakeholders,
Dewan Komisaris telah melaksanakan fungsi Throughout 2025, the Board of Commissioners carried
pengawasan dan memberikan saran serta nasihat out its supervisory functions and provided guidance
kepada Direksi dalam mengelola usaha Perseroan and advice to the Board of Directors in managing the
sepanjang tahun 2025. Sinergi erat Dewan Komisaris Company’s operations. The close synergy between the
dan Direksi berhasil mengantarkan Perseroan melalui Board of Commissioners and the Board of Directors
tahun 2025 dengan pencapaian kinerja stabil di tengah enabled the Company to navigate 2025 with stable
tren penurunan harga komoditas batu bara di tingkat performance amid the global decline in coal prices.
global.
Dewan Komisaris mengapresiasi kinerja Direksi The Board of Commissioners appreciates the Board of
yang telah mengimplementasikan sejumlah inisiatif Directors’ performance in implementing several strategic
strategis sesuai dengan arahan yang diberikan. Dewan initiatives in line with the guidance provided. We
Komisaris mendorong Direksi untuk melanjutkan inisiatif encourage the Board of Directors to continue pursuing
keberlanjutan agar Perseroan dapat memberikan nilai sustainability initiatives, ensuring that the Company
tambah bagi para pemegang saham dan manfaat kepada delivers long-term value to shareholders and benefits
pemangku kepentingan dalam jangka panjang. to stakeholders.
Laporan ini kami susun sebagai bentuk This report is prepared as a form of accountability
per tanggungjawaban Dewan Komisaris atas of the Board of Commissioners for the execution
pelaksanaan fungsinya selama tahun berjalan sesuai of its functions during the year, in accordance with
dengan Anggaran Dasar Perseroan, Piagam Dewan the Company’s Articles of Association, the Board of
Komisaris, dan regulasi yang berlaku. Laporan ini Commissioners Charter, and applicable regulations. It is
juga disusun sebagai salah satu implementasi tata also part of the Company’s commitment to implementing
kelola perusahaan yang baik. good corporate governance.
Penilaian atas Kinerja Direksi Assessment of Board of Directors
Performance
Perkembangan global dan domestik memengaruhi Global and domestic developments influenced the
pencapaian kinerja Perseroan pada tahun 2025. Company’s performance in 2025. The global economy
Perekonomian dunia tumbuh melamb at dan experienced slower growth and faced heightened
dibayangi risiko ketidakpastian akibat meningkatnya uncertainty due to rising trade tensions stemming
tensi perdagangan sebagai dampak kebijakan tarif from U.S. tariff policies on several key trading partners,
perdagangan Amerika Serikat (AS) ke sejumlah geopolitical tensions in the Middle East, and the still-
mitra dagang utama, ketegangan geopolitik di Timur weak import-export activity in many countries.
Tengah, dan belum kuatnya aktivitas ekspor impor di
banyak negara.
Kecenderungan proteksionisme perdagangan global The trend of global trade protectionism and the
dan melambatnya pertumbuhan ekonomi negara maju slowdown in major economies such as the U.S., Japan,
seperti AS, Jepang, dan China berdampak terhadap and China affected the national export commodity price
indeks harga komoditas ekspor nasional. Tercatat, index. Notably, the export price indices for coal, nickel,
indeks harga komoditas ekspor batu bara, nikel, dan and rubber declined compared to the previous year.
karet melemah dibanding tahun sebelumnya.
Perekonomian Indonesia tetap tumbuh positif sebesar Indonesia’s economy, however, maintained positive
5,04% secara tahunan (year on year) pada kuartal III growth, expanding by 5.04% year-on-year in the third
2025. Seluruh sektor usaha menunjukkan pertumbuhan quarter of 2025. Most business sectors recorded
positif, kecuali pertambangan yang terkontraksi. positive growth, except for the mining sector, which
Sementara dari sisi pengeluaran, sektor konsumsi rumah contracted. From an expenditure perspective, household
tangga, investasi, dan ekspor masih menjadi penopang consumption, investment, and exports remained the
utama struktur perekonomian nasional. primary drivers of the national economic structure.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Di tengah tekanan harga batu bara global, dalam Amid pressure on global coal prices, the Board of
pandangan kami Direksi merealisasikan sejumlah inisiatif Commissioners observes that the Board of Directors
strategis seperti eksplorasi infill untuk memperkuat data implemented several strategic initiatives, including infill
cadangan dan sumber daya batu bara, investasi pada exploration to strengthen coal reserve and resource
infrastruktur penunjang rantai pasok batu bara, dan data, investment in coal supply chain infrastructure,
melakukan kajian potensi diversifikasi usaha ke sektor and studies on potential business diversification into
energi terbarukan. renewable energy.
Pengembangan kapabilitas dan kompetensi sumber daya The Company also continually enhanced human
manusia (SDM) serta penguatan infrastruktur teknologi capital capabilities and competencies, along with
digital untuk mendukung tujuan bisnis Perseroan juga strengthening digital technology infrastructure to
terus dilakukan. support business objectives.
Dari sisi kinerja finansial, Perseroan tetap membukukan On the financial front, the Company maintained positive
kinerja positif. Pada tahun 2025, pendapatan sebesar performance. In 2025, total revenue reached US$666.87
US$666,87 juta yang mayoritas bersumber dari million, the majority of which came from coal export
penjualan ekspor batu bara senilai US$504,05 juta. sales amounting to US$504.05 million. Domestic
Selain itu, pendapatan domestik senilai US$118,96 juta revenue included US$118.96 million from rentals,
dari sewa, US$41,73 juta dari penjualan batu bara, dan US$41.73 million from coal sales, and US$2.13 million
US$2,13 juta dari pelayaran. from shipping activities.
Beban pokok pendapatan sebesar US$524,45 juta, beban Cost of revenue amounted to US$524.45 million,
penjualan US$28,26 juta, beban umum dan administrasi selling expenses totaled US$28.26 million, general and
US$27,73 juta, serta beban pajak penghasilan US$20,41 administrative expenses reached US$27.73 million, and
juta. Laba bersih sebesar US$70,54 juta, aset sebesar income tax expenses were US$20.41 million. Net profit
US$729,20 juta, liabilitas sebesar US$139,55 juta dan stood at US$70.54 million, total assets at US$729.20
ekuitas mencapai US$589,65 juta. million, liabilities at US$139.55 million, and equity
reached US$589.65 million.
Berdasarkan uraian tersebut, Dewan Komisaris Based on these developments, the Board of
mengapresiasi kinerja Direksi yang telah melaksanakan Commissioners commends the Board of Directors
upaya efisiensi secara disiplin dan bertindak profesional for implementing disciplined efficiency measures and
dengan menjaga kepentingan pelanggan, sehingga acting professionally while safeguarding customer
kinerja Perseroan tetap positif sepanjang tahun 2025. interests, resulting in the Company’s continued positive
performance throughout 2025.
Pengawasan Dewan Komisaris dalam Oversight by Board of Commissioners
Perumusan dan Implementasi Strategi in Developing and Executing Corporate
Perseroan oleh Direksi Strategies by Board of Directors
Dewan Komisaris memberikan persetujuan atas rencana The Board of Commissioners has approved the business
dan strategi pengembangan usaha yang disusun oleh development plans and strategies prepared by the
Direksi dalam jangka pendek, menengah, dan panjang. Board of Directors for the short, medium, and long term.
Kami juga telah memberikan saran nasihat kepada We have also provided guidance to ensure that the
Direksi agar dalam pelaksanaan inisiatif strategis implementation of strategic and sustainability initiatives
dan keberlanjutan, mematuhi peraturan perundang- complies with all applicable laws and regulations.
undangan yang berlaku.
Pada level pelaksanaan strategi, pengawasan oleh At the operational level, the Board of Commissioners
Dewan Komisaris dilakukan melalui penyelenggaraan exercises oversight through regular the Board of
rapat Dewan Komisaris maupun rapat gabungan Commissioners meetings as well as joint meetings
dengan Direksi. Agenda rapat antara lain membahas with the Board of Directors. Meeting agendas typically
perkembangan kinerja dan tantangan yang dihadapi include discussions on business performance and
Perseroan, pelaksanaan tata kelola, pengelolaan SDM, challenges, corporate governance implementation,
dan hal lain yang berkaitan dengan kelangsungan usaha human capital management, and other matters related
Perseroan. to the continuity of the Company’s operations.
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S e p a n j a n g t a h u n 2 0 2 5, D ew a n Ko m i s a r i s Throughout 2025, the Board of Commissioners held six
menyelenggarakan menyelenggarakan 6 (enam) kali meetings focused on strategic oversight of the Company’s
rapat yang berfokus pada pengawasan strategis atas operations and performance. Topics discussed included
operasional dan kinerja Perseroan. Pembahasan rapat vendor transition management, workforce stability,
meliputi pengelolaan transisi vendor, stabilitas SDM, financial performance improvement, responses to the
peningkatan kinerja keuangan, respons terhadap OJK, Financial Services Authority (OJK), and strengthening
serta penguatan fungsi sumber daya manusia (SDM). human resources functions. Additionally, the Board
Selain itu, Dewan Komisaris juga membahas penunjukan reviewed the appointment of Public Accountants and
Akuntan Publik dan Kantor Akuntan Publik untuk audit audit firms for the 2025 financial statements as part of
laporan keuangan tahun buku 2025 sebagai bagian dari governance and compliance requirements.
pemenuhan tata kelola dan kepatuhan.
Dewan Komisaris juga melaksanakan Rapat Gabungan The Board of Commissioners also held three joint
dengan Direksi sebanyak 3 (tiga) kali dengan agenda meetings with the Board of Directors, focusing on
menitikberatkan pada penguatan penerapan GCG enhancing the implementation of GCG across all levels
di seluruh lini Perseroan, termasuk peningkatan of the Company. Key discussions included improving
manajemen risiko, koordinasi lintas fungsi, dan integrasi risk management, cross-functional coordination, and
hasil penilaian risiko ke dalam keputusan strategis. Rapat integrating risk assessment results into strategic
juga mengulas pelaporan berkala, kesiapan dokumen decision-making. The meetings also covered periodic
dan agenda korporasi tahun buku 2024–2025, serta reporting, preparation of corporate documents and
penyempurnaan komunikasi Perseroan. agendas for the 2024–2025 fiscal years, and the
refinement of corporate communications.
Seluruh keputusan rapat telah dinotulensikan dan All meeting resolutions were formally documented and
dibagikan kepada pihak terkait yang berkepentingan. shared with relevant stakeholders. In addition, the Board
Selain itu, kami juga memantau perkembangan monitored the Company’s performance and sustainability
kinerja dan pencapaian keberlanjutan Perseroan achievements by requesting information directly, both
dengan meminta informasi langsung secara tertulis in writing and verbally, from the Board of Directors and
dan lisan kepada Direksi dan Komite-komite di bawah the committees under the Board of Commissioners.
Dewan Komisaris.
Pandangan atas Prospek Usaha Perseroan View on Corporate Business Outlook
yang Disusun oleh Direksi Compiled by Board of Directors
Komoditas batu bara tetap menjadi sumber bahan bakar Coal continues to serve as a primary fuel source for
utama untuk pembangkit listrik dan mesin industri, power plants and industrial machinery, such as smelters,
seperti smelter di tengah desakan penggunaan energi despite the growing push for renewable energy. Globally,
terbarukan. Di tingkat global, permintaan batu bara coal demand is expected to remain stable, driven by
akan stabil seiring meningkatnya pasokan kebutuhan the increasing electricity needs of data centers and the
listrik untuk mendukung pengembangan data center digital economy, as well as projections of rising global
dan ekonomi digital. Selain itu, didorong dari proyeksi natural gas prices.
peningkatan harga gas alam dunia.
Dewan Komisaris telah menyampaikan saran dan arahan The Board of Commissioners has provided guidance
kepada Direksi untuk memerhatikan perkembangan and recommendations to the Board of Directors to
kondisi makro dan mikro, serta perkembangan geopolitik carefully monitor macroeconomic and microeconomic
dalam menyusun prospek usaha Perseroan. Selain developments, as well as geopolitical trends, when
itu, menerapkan disiplin biaya untuk serta menjaga formulating the Company’s business outlook. In addition,
kepentingan para pelanggan. the Board has emphasized the importance of maintaining
cost discipline while safeguarding customer interests.
Dewan Komisaris mendukung penuh prospek usaha
Perseroan yang disusun oleh Direksi yang bersifat The Board of Commissioners fully supports the business
konservatif namun tetap optimis. Dalam pandangan outlook prepared by the Board of Directors, which is
kami, produksi batu bara berkualitas yang dihasilkan conservative yet optimistic. In our view, the high-quality
oleh Perseroan tetap dibutuhkan oleh pasar. Namun coal produced by the Company continues to be in
demikian, pergerakan harga batu bara global perlu demand in the market. Nonetheless, global coal price
dicermati dalam upaya mencapai target. movements must be closely monitored to ensure the
achievement of performance targets.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Pandangan atas Penerapan Tata Kelola View on Good Corporate Governance
Implementation
Perseroan mengimplementasikan GCG dengan The Company implements Good Corporate Governance
framework struktur tata kelola, proses tata kelola, dan (GCG) through a framework encompassing governance
hasil tata kelola. Struktur tata kelola Perseroan terdiri dari structure, governance processes, and governance
organ utama yakni RUPS, Dewan Komisaris dan Direksi outcomes. The Company’s governance structure
yang telah melaksanakan fungsinya masing-masing consists of the main organs, namely the General Meeting
sesuai dengan peraturan yang berlaku dan Anggaran of Shareholders (GMS), the Board of Commissioners,
Dasar Perseroan. and the Board of Directors, each of which has carried out
its respective functions in accordance with applicable
regulations and the Company’s Articles of Association.
Dewan Komisaris dalam melaksanakan fungsi In performing its supervisory functions, the Board of
pengawasan berpedoman pada Piagam Dewan Commissioners refers to the Board of Commissioners
Komisaris. Dewan Komisaris dibantu komite-komite di Charter. The Board of Commissioners is assisted by
bawahnya yaitu Komite Audit, Komite Remunerasi dan several committees, namely the Audit Committee, the
Nominasi, dan Komite Manajemen Risiko. Perseroan Remuneration and Nomination Committee, and the Risk
terus berupaya meningkatkan kualitas pelaksanaan Management Committee. The Company continually
GCG dengan fokus utama pada tahun 2025 adalah strives to enhance the quality of GCG implementation,
praktik manajemen risiko melalui operasionalisasi Komite with the primary focus in 2025 being risk management
Manajemen Risiko dan Unit Manajemen Risiko yang practices through the operationalization of the Risk
telah dibentuk pada tahun sebelumnya. Management Committee and the Risk Management
Unit established in the previous year.
Dewan Komisaris menilai komite-komite tersebut telah The Board of Commissioners assesses that these
menjalankan fungsinya dengan baik sepanjang tahun committees carried out their duties effectively
2025. Komite Audit telah membantu Dewan Komisaris throughout 2025. The Audit Committee assisted the
dalam menjalankan tugas dan fungsi pengawasan atas Board of Commissioners in supervising matters related
hal-hal yang terkait dengan laporan keuangan baik interim to financial reporting, including interim and audited
maupun audit, pemeriksaan auditor eksternal dan internal, reports, external and internal auditor reviews, the
efektivitas pelaksanaan manajemen risiko serta kepatuhan effectiveness of risk management implementation,
terhadap peraturan perundang-undangan yang berlaku. and compliance with applicable laws and regulations.
Komite Remunerasi dan Nominasi telah melaksanakan The Remuneration and Nomination Committee fulfilled
fungsinya dalam memberikan rekomendasi dan usulan its responsibilities by recommending appropriate
remunerasi yang sesuai bagi Direksi dan Dewan remuneration for the Board of Directors and Board
Komisaris berdasarkan tingkat pencapaian kinerja. Hal of Commissioners, aligned with their performance
ini mencakup beberapa aspek yang kemudian diberikan achievements. This encompasses various aspects
pembobotan berdasarkan arahan para pemegang weighted according to stakeholder guidance, industry
kepentingan serta dinamika industri dan kebijakan dynamics, and government policies.
pemerintah.
Komite Manajemen Risiko memiliki tugas dan tanggung The Risk Management Committee is responsible for
jawab dalam melakukan pengawasan untuk memperoleh overseeing the Company’s risk management practices,
keyakinan yang cukup agar penerapan manajemen risiko ensuring they are implemented in line with established
Perseroan tetap berjalan sesuai prosedur pengelolaan procedures and that the Company’s operations remain
risiko. Sehingga kegiatan usaha Perseroan tetap dapat well-controlled.
terkendali.
Komite Manajemen Risiko telah melaksanakan tugas dan The Risk Management Committee carried out its
tanggung jawabnya, termasuk melakukan pemetaan, responsibilities, including mapping, identifying,
identifikasi, dan pengelompokan risiko utama mengeloa and categorizing key risks affecting the Company’s
usaha Perseroan. operations.
Komite ini juga menyusun mekanisme monitoring risiko The committee also developed a more structured
yang lebih terstruktur untuk mencegah timbulnya risk monitoring mechanism to prevent risks that
risiko yang dapat mengganggu kelangsungan usaha could threaten the Company’s business continuity.
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Sendang Pangganjar Eddy Sugianto Diah Asriningpuri Sugianto
Komisaris Independen Komisaris Utama Komisaris
Independent Commissioner President Commissioner Commissioner
Perseroan. Hasil pemetaan risiko-risiko tersebut turut The risk assessments results are considered in
menjadi pertimbangan dalam pengambilan keputusan. decision-making processes.
Perseroan juga terus menyempurnakan pelaksanaan The Company also continued to enhance the
Whistleblowing System yang telah memiliki prosedur implementation of the Whistleblowing System, which
tetap, termasuk tata cara pengaduan, saluran now has established procedures covering reporting
pengaduan, pejabat penanggung jawab, tindak lanjut methods, reporting channels, responsible officers,
laporan, hingga perlindungan terhadap pelapor. follow-up actions, and protection for whistleblowers.
Sepanjang tahun 2025, tidak ada laporan masuk dalam Throughout 2025, no reports were submitted through
whistleblowing system. the Whistleblowing System.
Penutup Closing Statements
Dewan Komisaris menyampaikan apresiasi dan The Board of Commissioners extends its appreciation
terima kasih kepada Direksi yang telah mengelola and gratitude to the Board of Directors for managing
bisnis Perseroan dengan pencapaian kinerja positif the Company’s business and achieving positive
sepanjang tahun 2025. Soliditas dari seluruh manajemen performance throughout 2025. The strong collaboration
dan karyawan berperan penting dalam pencapaian of management and all employees played an important role
tersebut. Untuk itu, kami mengucapkan terima kasih in accomplishing these results. Accordingly, we express
dan berharap ke depannya semakin lebih baik. Kepada our sincere gratitude and look forward to even better
pemegang saham kami menyampaikan terima kasih atas performance in the future. We also extend our gratitude
kepercayaan dan dukungan yang telah diberikan. Tak to the shareholders for their trust and continued support.
lupa kami menyampaikan apresiasi dan terima kasih Furthermore, we would like to convey our appreciation
kepada seluruh pelanggan dan mitra strategis serta and sincere gratitude to all customers, strategic partners,
pemangku kepentingan yang telah bekerja sama dalam and stakeholders who have collaborated with us in the
mengembangkan usaha Perseroan. development of the Company’s business.
Jakarta, Maret 2026
Jakarta, March 2026
Atas Nama Dewan Komisaris
On Behalf of Board of Commissioners
Eddy Sugianto
Komisaris Utama
President Commissioner
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Laporan Direksi [OJK D.1][GRI 2-22]
Board of Directors Report
HANDY GLIVIRGO
Direktur Utama
President Director
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Analysis and Management Discussion Corporate Governance Sustainability Report Consolidated Financial Statements
Pemegang Saham dan Pemangku Kepentingan yang Kami Hormati,
Dear Esteemed Shareholders and Stakeholders,
Sepanjang tahun 2025, harga batu bara di tingkat global Throughout 2025, global coal prices showed a
cenderung menurun di tengah permintaan yang stabil. downward trend amid stable demand. Domestically,
Di lingkup domestik, seiring pertumbuhan ekonomi yang supported by positive economic growth, coal demand
positif permintaan batu bara untuk memenuhi kebutuhan to meet the needs of power generation and industrial
pembangkit listrik dan industri tetap terjaga. activities remained resilient.
Dalam kondisi tersebut, Perseroan melaksanakan Under these conditions, the Company implemented
sejumlah inisiatif strategis agar tetap dapat memberikan some strategic initiatives to continue delivering value to
nilai bagi para pemegang saham dan menjaga shareholders while safeguarding business sustainability.
keberlanjutan usaha. Kami memperkuat modal kerja dan We strengthened working capital and operational
investasi operasional melalui penambahan infrastruktur investments through the addition of supply-chain
penunjang rantai pasok batu bara seperti tangki BBM supporting infrastructure, including fuel storage tanks
dan workshop alat berat. and heavy equipment workshops.
Perseroan juga melakukan optimalisasi kontrak The Company also optimised mining contracts to reduce
penambangan untuk menekan biaya produksi disertai production costs, complemented by logistics cost
upaya efisiensi biaya logistik melalui peningkatan porsi efficiencies through increasing the proportion of coal
pengangkutan batu bara melalui jalur truk pada akses transportation via trucking on the most direct routes to
terdekat menuju pelabuhan muat. Selain itu, digitalisasi loading ports. In addition, the Company advanced the
monitoring produksi dan mengkaji diversifikasi usaha digitalisation of production monitoring and continued
ke sektor energi terbarukan. to assess business diversification opportunities in the
renewable energy sector.
Untuk menjaga kepercayaan pemangku kepentingan, To maintain stakeholder confidence, the Company further
Perseroan mengembangkan praktik keberlanjutan developed sustainability practices and strengthened
dan memperkuat tata kelola perusahaan. Kami juga corporate governance. We also remained committed
terus mengembangkan kualitas SDM melalui program to enhancing human capital quality through technical,
pelatihan teknis, kepemimpinan, dan keberlanjutan. leadership, and sustainability training programmes.
Transformasi digital terus dilakukan untuk mendukung Ongoing digital transformation initiatives continue
tujuan bisnis. to be undertaken to support the achievement of the
Company’s business objectives.
Kondisi Perekonomian Dunia dan Nasional Global and National Economic Conditions
Perekonomian global pada tahun 2025 masih In 2025, the global economy remained overshadowed
dibayangi ketidakpastian dengan pertumbuhan by uncertainty, with growth trending downward. This
cenderung melambat. Kondisi itu bersumber antara condition was driven, among other factors, by trade tariff
lain dari hambatan tarif dagang, ketegangan geopolitik, barriers, geopolitical tensions, higher policy interest
peningkatan suku bunga acuan, keterbatasan ruang rates, limited fiscal space in many countries, and uneven
fiskal di banyak negara, dan pertumbuhan ekonomi economic growth across regions.
yang tidak merata antarnegara.
Kebijakan tarif dagang baru oleh pemerintah Amerika The introduction of new trade tariff policies by the
Serikat (AS) memperlemah kinerja perdagangan global, United States weakened global trade performance,
yang tecermin dari melambatnya ekspor dan impor di as reflected in the slowdown of exports and imports
sebagian besar negara. across most countries.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Seiring melambatnya perdagangan dunia, perekonomian In line with the deceleration of global trade, economic
Jepang, Eropa, dan India pertumbuhannya belum kuat growth in Japan, Europe, and India remained subdued,
yang dipengaruhi terbatasnya daya konsumsi rumah constrained by limited household consumption despite
tangga, di tengah stimulus fiskal-moneter yang telah the fiscal and monetary stimulus measures that have
dilakukan. Kondisi serupa terjadi dengan China karena been implemented. A similar situation was observed in
melemahnya konsumsi domestik dan dampak dari China, where domestic consumption weakened amid
hambatan tarif AS. the impact of U.S. tariff barriers.
Di tengah perlambatan global, ekonomi Indonesia Amid the global slowdown, Indonesia’s economy
tumbuh stabil. Dalam laporan World Economic Outlook continued to grow steadily. In its October 2025 edition
(WEO) edisi Oktober 2025, International Monetary Fund of the World Economic Outlook (WEO), the International
(IMF) merevisi ke atas proyeksi pertumbuhan ekonomi Monetary Fund (IMF) revised upward Indonesia’s
Indonesia menjadi 4,9%, dari sebelumnya 4,8% untuk economic growth projection for 2025 to 4.9%, from the
2025. Sementara pemerintah menargetkan pertumbuhan previous estimate of 4.8%. Meanwhile, the Government
ekonomi 2025 sebesar 5,3%. has set a higher economic growth target of 5.3%
for 2025.
Beragam faktor yang memengaruhi kondisi Various factors influenced domestic economic
perekonomian nasional seperti terbatasnya daya beli conditions, including constrained household purchasing
masyarakat, investasi yang tetap solid, perbaikan belanja power, continued solid investment performance,
pemerintah, dan kinerja ekspor yang menunjukan improvements in government spending, and
peningkatan. Pemerintah juga telah melakukan stimulus strengthening export performance. The Government has
kredit dalam jumlah cukup besar ke perbankan untuk also implemented substantial credit stimulus measures
menggerakan perekonomian. through the banking sector to support economic activity.
Kondisi Industri Pertambangan Batu Bara Current Condition on Coal Mining Industry
Komoditas batu bara masih menjadi tulang punggung Coal commodities remain the backbone of the global
sistem energi dunia di tengah desakan transisi energi energy system amid increasing pressure for the
terbarukan. Meski demikian, International Energy transition to renewable energy. Nevertheless, the
Agency (IEA) memproyeksikan permintaan global batu International Energy Agency (IEA) projects that global
bara stagnan pada tahun 2025. Kawasan Asia tetap coal demand remains stagnant in 2025. Asia continues
menjadi pusat konsumsi batu bara global yang dimotori to be the centre of global coal consumption, driven
oleh China dan India. primarily by China and India.
Pertumbuhan listrik yang lemah dan peningkatan Weaker electricity growth and the increased adoption
penggunaan energi terbarukan membuat permintaan of renewable energy are expected to slow China’s
batu bara China pada tahun 2025 melambat coal demand in 2025 compared to the previous year.
dibandingkan tahun sebelumnya. Konsumsi batu bara Meanwhile, coal consumption in India is projected
di India cenderung stabil sebagai bahan bakar utama to remain relatively stable, as coal continues to
pembangkit listik dan industri. serve as the primary fuel for power generation and
industrial activities.
Sementara konsumsi batu bara di AS cenderung In contrast, coal consumption in the United States is
meningkat karena naiknya permintaan listrik dan expected to increase, supported by rising electricity
peningkatan harga gas alam. Di Uni Eropa, masih demand and higher natural gas prices. In the European
rendahnya output sumber energi terbarukan seperti Union, limited output from renewable energy sources
hidro dan angin serta kenaikan gas alam menyebabkan such as hydropower and wind, combined with higher
kenaikan terbatas permintaan komoditas batu bara pada natural gas prices, led to a modest increase in coal
paruh pertama 2025. demand during the first half of 2025.
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Analysis and Management Discussion Corporate Governance Sustainability Report Consolidated Financial Statements
Pemerintah Indonesia menargetkan produksi batu bara The Government of Indonesia has set a coal production
mencapai 739,67 juta ton pada tahun 2025, lebih rendah target of 739.67 million tonnes for 2025, lower than the
dari realisasi produksi tahun 2024 sebesar 836 juta ton. realised production of 836 million tonnes in 2024. Coal
Produksi batu bara sebagian besar dialokasikan untuk production is largely allocated for export markets and
pasar ekspor dan kebutuhan dalam negeri (domestic to meet domestic market obligations (DMO), primarily
market obligation) sebagai bahan bakar pembangkit as fuel for power plants and smelters. The remaining
listrik dan smelter. Sisanya digunakan sebagai stok output is retained as inventory or strategic reserves.
atau cadangan.
Dari sisi harga, komoditas batu baru menurun terutama From a pricing perspective, coal prices declined
disebabkan berkurangnya permintaan dari China di mainly due to reduced demand from China amid
tengah naiknya produksi. Kelebihan pasokan yang rising production levels. Oversupply, which was not
tidak diiringi dengan peningkatan permintaan menjadi matched by an increase in demand, became the primary
penyebab utama penurunan harga batu bara global. driver of the decline in global coal prices. In addition,
Selain itu, diversifikasi energi terbarukan turut the diversification toward renewable energy sources
menekan harga. continued to exert downward pressure on coal prices.
Implementasi Strategi Usaha Implementation of Business Strategy
Menghadapi tren penurunan harga batu bara global, In response to the downward trend in global coal prices,
Perseroan terus meningkatkan efisiensi biaya produksi the Company continued to enhance efficiency across
dan logistik serta tetap memenuhi penjualan domestik production and logistics while consistently fulfilling
untuk memenuhi kebutuhan PLN dan industri. Perseroan domestic sales to meet the needs of PLN and industrial
juga terus mengembangkan praktik keberlanjutan customers. The Company also remained committed to
untuk menjaga kepercayaan pemegang saham dan strengthening sustainability practices to maintain the
pemangku kepentingan. trust of shareholders and other stakeholders.
Dalam aspek operasional, Perseroan melalui Entitas From an operational perspective, the Company, through
Anak melaksanakan strategi eksplorasi infill untuk its Subsidiaries, implemented an infill exploration
memperkuat data cadangan dan sumber daya batubara, strategy to strengthen coal reserve and resource data,
terutama pada area yang direncanakan akan ditambang particularly in areas planned for mining over the next
lima tahun ke depan. five years.
Aktivitas eksplorasi dilakukan di area konsesi PKP2B Exploration activities were conducted within the PKP2B
yang berlokasi di Kecamatan Sesayap Hilir, Kabupaten concession areas located in Sesayap Hilir District, Tana
Tana Tidung, dan Kecamatan Sembakung, Kabupaten Tidung Regency, and Sembakung District, Nunukan
Nunukan, Provinsi Kalimantan Utara. Regency, North Kalimantan Province.
Sementara dari sisi finansial, Perseroan tetap mencatat From a financial standpoint, the Company continued to
pendapatan yang solid di tengah penurunan harga batu record solid revenue performance despite the decline
bara global. Kondisi ini ditopang permintaan ekspor in global coal prices. This performance was supported
maupun domestik yang tetap stabil atas batubara yang by stable export and domestic demand for the coal
diproduksi Perseroan. produced by the Company.
Direksi meyakini bahwa dengan disiplin efisiensi biaya, The Board of Directors believes that through disciplined
penguatan pasar, serta komitmen pada praktik usaha cost efficiency, market strengthening, and a strong
berkelanjutan, kinerja Perseroan tetap sehat dan dapat commitment to sustainable business practices, the
memberi nilai tambah bagi para pemegang saham dan Company’s performance will remain resilient and
manfaat kepada pemangku kepentingan. capable of delivering added value to shareholders as
well as benefits to stakeholders.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Untuk mendukung pertumbuhan berkelanjutan, To support sustainable growth, the Company undertook
Perseroan melaksanakan inisiatif strategis melalui strategic initiatives through investments in coal supply
investasi pada infrastruktur penunjang rantai pasok chain supporting infrastructure, including fuel storage
batu bara (infrastruktur tangki BBM dan workshop alat tank facilities and heavy equipment workshops. In
berat). Selain itu, melaksanakan penelitian peluang addition, the Company conducted studies to assess
diversifikasi usaha ke sektor energi terbarukan dalam long-term business diversification opportunities in the
jangka panjang. renewable energy sector.
Implementasi strategi bisnis didukung peningkatan The implementation of the Company’s business strategy
kualitas SDM dan transformasi digital yang berlanjut. is supported by continuous improvements in human
Perseroan secara kontinu mengembangkan kompetensi capital quality and ongoing digital transformation.
SDM melalui kegiatan pelatihan teknis, manajerial The Company consistently enhances employee
dan kepemimpinan, serta keberlanjutan. Selain itu, competencies through technical, managerial, leadership,
melaksanakan studi banding untuk memperluas and sustainability training programmes, as well as
wawasan mengenai pengelolaan pertambangan benchmarking activities to broaden insights into coal
batu bara. mining management practices.
Selaras dengan peningkatan kualitas SDM, Perseroan In line with human capital development, the Company
melanjutkan transformasi digital yang berfokus continued its digital transformation initiatives, focusing
menjalankan fungsi sebagai enabler utama untuk on its role as a key enabler in supporting the two pillars
mendukung dua pilar strategi bisnis, yakni efisiensi of the Company’s business strategy, namely cost
biaya dan penguatan tata kelola risiko. efficiency and strengthened risk governance.
Perseroan secara aktif menjalankan transformasi The Company actively undertakes digital transformation
digital sebagai bagian dari strategi untuk meningkatkan as part of its strategy to enhance operational
efisiensi operasional, transparansi, dan pengelolaan efficiency, transparency, and risk management through
risiko melalui pengembangan dan implementasi berbagai the development and implementation of various
sistem dan aplikasi terintegrasi yang mendukung proses integrated systems and applications that support core
bisnis utama. Transformasi digital dilakukan mulai dari business processes. This digital transformation spans
pengadaan, pengelolaan sumber daya, pengendalian procurement, resource management, quality control,
kualitas, keamanan data, hingga pelaporan dan data security, as well as reporting and data-driven
pengambilan keputusan berbasis data. decision-making.
Perseroan merancang transformasi digital tersebut The Company has designed its digital transformation
selaras dengan penerapan prinsip Lingkungan, Sosial, initiatives to be aligned with the implementation of
dan Tata Kelola (ESG), guna memastikan kepatuhan Environmental, Social, and Governance (ESG) principles,
terhadap regulasi, penguatan tata kelola perusahaan, ensuring regulatory compliance, strengthening corporate
peningkatan aspek keselamatan dan kesehatan kerja, governance, improving occupational health and safety
serta pengelolaan lingkungan yang berkelanjutan. aspects, and promoting sustainable environmental
Melalui transformasi digital yang berkesinambungan management. Through continuous digital transformation,
Perseroan berkomitmen untuk menciptakan nilai the Company is committed to creating long-term value
jangka panjang bagi para pemegang saham dan for shareholders and stakeholders.
pemangku kepentingan.
Peranan Direksi dalam Perumusan Board of Directors Role in Formulating
Strategi dan Kebijakan Strategis Strategic Strategies and Policies
Direksi bertanggung jawab dalam merumuskan strategi The Board of Directors is responsible for formulating the
dan kebijakan strategis Perseroan untuk pertumbuhan Company’s strategies and strategic policies to support
usaha berkelanjutan. Dalam melaksankan perannya, sustainable business growth. In carrying out its role,
Direksi mengacu pada visi, misi dan tujuan Perseroan. the Board of Directors refers to and is guided by the
Company’s vision, mission, and objectives.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Perumusan strategi dan kebijakatan strategis yang kami The formulation of the Company’s strategies and
lakukan telah mempertimbangkan dinamika eksternal strategic policies has taken into account both
dan kondisi internal. Perkembangan eksternal meliputi external dynamics and internal conditions. External
situasi ekonomi global dan domestik, kondisi industri batu considerations include global and domestic economic
bara, dan regulasi terkait. Direksi juga telah menimbang conditions, developments in the coal industry, and the
kesiapan SDM dan teknologi serta mengintegrsikan prevailing regulatory landscape. The Board of Directors
pilar-pilar keberlanjutan dalam mencapai tujuan bisnis. has also assessed the readiness of human capital and
technology, while integrating sustainability pillars into
the achievement of the Company’s business objectives.
Perseroan juga telah memerhatikan faktor risiko The Company has further taken risk factors into
dengan mengimplementasikan manajemen risiko dalam consideration by implementing risk management
penyusunan strategi tahun berjalan. Melalui pendekatan practices in the formulation of its strategies for the
komprehensif dan terintegrasi, Perseroan meyakini current year. Through a comprehensive and integrated
usahanya tetap kompetitif, relevan, dan berkelanjutan approach, the Company believes that its business
untuk memberi nilai bagi pemegang saham dan will remain competitive, relevant, and sustainable in
pemangku kepentingan. delivering value to shareholders and other stakeholders.
Proses yang Dilakukan untuk Memastikan Processes to Ensure Strategy
Implementasi Strategi Implementation
Untuk memastikan implementasi strategi berjalan secara To ensure the effective implementation of the Company’s
efektif, Direksi melakukan pemantauan dan pengawasan strategy, the Board of Directors conducts ongoing
yang dibantu organ-organ di bawahnya melalui rapat monitoring and oversight, supported by the supporting
direksi maupun rapat internal dengan unit kerja. organs under the Board of Directors through Board of
Agenda rapat antara lain meliputi pencapaian kinerja Directors meetings as well as internal meetings with
maupun tantangan yang dihadapi dalam implementasi relevant business units. Meeting agendas include
strategi tersebut. reviews of performance achievements as well as
discussions on challenges encountered in the execution
of the strategy.
Analisis Kinerja Perseroan Tahun 2025 Analysis of Company Performance in
2025
Perseroan mengelola 3 (tiga) segmen usaha yang The Company manages three business segments,
secara operasional dilaksanakan oleh Entitas Anak yaitu which are operationally carried out by its Subsidiaries,
pertambangan batu bara, jasa kontraktor penambangan namely coal mining, coal mining contractor services,
batu bara, dan pelayaran (transhipment). and transhipment.
Kinerja Operasional Operational Performance
Segmen usaha pertambangan batu bara, memproduksi In the coal mining business segment, the Company
batu bara sejumlah 9,28 juta ton di tahun 2025, mencapai produced 9.28 million tonnes of coal in 2025, reaching
92% dari yang ditargetkan sejumlah 10,13 juta ton. 92% of the targeted production of 10.13 million tonnes.
Di segmen jasa kontraktor penambangan batu bara, In the coal mining contractor services segment,
pemindahan lapisan penutup (overburden) mencapai overburden removal reached 54.70 million BCM.
54,70 juta BCM, dan untuk kapal tunda volume kargo Meanwhile, in the tugboat operations, the volume of coal
batu bara mencapai 9,66 juta metrik ton. Volume kargo cargo transported reached 9.66 million metric tonnes.
yang diangkut tongkang bahan bakar minyak mencapai The cargo volume transported by fuel oil barges reached
31,91 liter, dan floating crane volume kargo batu bara 31.91 million liters, while the floating crane handled coal
yang diangkut sebanyak 8,46 juta metrik ton. cargo of 8.46 million metric tonnes.
Kinerja operasional Perseroan menunjukan kinerja Overall, the Company’s operational performance
solid pada tahun 2025 di tengah penurunan harga batu reflected solid results throughout 2025 despite the
bara global. downward trend in global coal prices.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Kinerja Keuangan Financial Performance
Penurunan harga batu bara di pasar global berdampak The decline in global coal prices had an impact on
pada turunnya pendapatan Perseroan sebesar 13% the Company’s revenue, which decreased by 13% to
menjadi US$666,87 juta di tahun 2025, dibanding tahun US$666.87 million in 2025, compared to US$766.73
sebelumnya sebesar US$766,73 juta. Pendapatan yang million in the previous year. The decrease in revenue was
turun diiringi dengan turunnya beban pokok pendapatan accompanied by a 7% reduction in the cost of revenue,
sebesar 7% menjadi US$524,44 juta. which amounted to US$524.44 million.
Laba sebelum pajak sebesar US$90,94 juta di tahun Profit before tax amounted to US$90.94 million in 2025,
2025, turun sebesar 38% dibanding tahun 2024 sebesar representing a decrease of 38% compared to US$146.90
US$146,90 juta. Laba bersih tercatat sebesar US$70,54 million in 2024. Net income was recorded at US$70.54
juta, turun sebesar 40% dibanding tahun sebelumnya million, declining by 40% compared to US$116.92 million
sebesar US$116,92 juta. Penghasilan komprehensif in the previous year. Total comprehensive income
sebesar US$70,34 juta, turun sebesar 40% dibanding amounted to US$70.34 million, also declining by 40%
tahun sebelumnya sebesar US$116,48 juta. compared to US$116.48 million in the previous year.
Perbandingan Realisasi dan Target
Comparison of Target and Realization
Dalam US$, kecuali dinyatakan lain
Presented in US Dollars, unless otherwise stated
Tahun Buku 2025
Uraian 2025 Fiscal Year
Description Realisasi Target Pencapaian (%)
Realization Target Achievement (%)
Produksi Batu Bara (MT) 9,28 10,13 92%
Coal Production (MT)
Pendapatan 666,87 500-600 111%-133%
Revenue juta | million juta | million
Laba Bersih 70,54 30-50 140%-234%
Net Profit juta | million juta | million
Kinerja Aspek Sosial Social Performance
Mandiricoal menempatkan aspek sosial sebagai Mandiricoal places social responsibility as a core pillar
pilar utama strategi keberlanjutan dengan keyakinan of its sustainability strategy, guided by the conviction
bahwa keberhasilan bisnis harus selaras dengan that business success must be aligned with employee
kesejahteraan karyawan, keselamatan kerja, welfare, occupational safety, community empowerment,
pemberdayaan masyarakat, dan kepuasan konsumen. and customer satisfaction. To this end, Mandiricoal
Untuk itu, Mandiricoal mengelola kinerja sosial secara manages its social performance in an integrated manner
terintegrasi melalui pengembangan kompetensi dan through human capital competency development and
kesejahteraan SDM, penerapan budaya zero accident employee welfare programmes, the implementation
dengan sistem K3 yang ketat, serta program CSR yang of a zero-accident culture supported by a strict
berfokus pada pendidikan, kesehatan, ekonomi, dan Occupational Health and Safety (OHS) system, and
infrastruktur sosial yang disusun secara partisipatif Corporate Social Responsibility (CSR) initiatives focused
untuk memberikan dampak berkelanjutan. Mandiricoal on education, healthcare, economic empowerment, and
juga bersinergi dengan pemerintah daerah, lembaga social infrastructure. These programmes are designed
sosial, dan komunitas lokal guna memperluas manfaat through participatory approaches to ensure sustainable
program serta mendukung pencapaian SDGs. impact. Mandiricoal also collaborates closely with local
governments, social institutions, and local communities
to expand programme benefits and contribute to the
achievement of the Sustainable Development Goals
(SDGs).
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Lebih dari itu, dalam operasionalnya, Mandiricoal secara Furthermore, in its operations, Mandiricoal consistently
konsisten menerapkan standar tinggi terhadap mutu, upholds high standards of quality, safety, and compliance
keselamatan, dan kepatuhan terhadap berbagai regulasi with applicable social regulations, while maintaining
di bidang sosial, termasuk menjaga komunikasi yang transparent communication with customers. Through
transparan dengan pelanggan. Melalui pengelolaan comprehensive social performance management,
aspek sosial yang menyeluruh, Mandiricoal berupaya Mandiricoal strives to achieve a balanced integration
mewujudkan keseimbangan antara pencapaian kinerja of economic, social, and environmental performance
ekonomi, sosial, dan lingkungan demi keberlanjutan to ensure long-term sustainability.
jangka panjang.
Kesungguhan Mandiricoal membuahkan pencapaian Mandiricoal’s strong commitment has resulted in
positif antara lain tidak terjadi fatality dalam menjalankan positive achievements, including zero fatalities in its
operasional usaha, berhasil menyelenggarakan 94 business operations, the successful implementation
program pendidikan dan pelatihan karyawan dengan of 94 employee education and training programmes
total biaya sebesar Rp677.300.680, serta konsisten with a total investment of Rp677,300,680, and the
menyelenggarakan berbagai program TJSL baik di consistent execution of TJSL (Corporate Social and
bidang pendidikan, kesehatan, pemberdayaan UMKM, Environmental Responsibility) programmes across
sosial budaya serta pembangunan infrastruktur untuk education, healthcare, MSME empowerment, socio-
masyarakat. Secara spesifik, komitmen Mandiricoal cultural development, and community infrastructure.
dalam memberikan produk dan layanan terbaik Notably, Mandiricoal’s commitment to delivering high-
mendapatkan apresiasi dari pelanggan berupa rerata quality products and services has been recognised by
tingkat kepuasan sebesar 93,67%. customers, reflected in an average satisfaction level
of 93.67%.
Kinerja Aspek Lingkungan Environmental Performance
Mandiricoal berkomitmen menjalankan pertambangan Mandiricoal is committed to conducting responsible
batubara yang bertanggung jawab dan berkelanjutan and sustainable coal mining operations by balancing
dengan menyeimbangkan kinerja ekonomi dan economic performance with environmental stewardship.
kelestarian lingkungan. Mandiricoal mengintegrasikan The Company integrates environmental management
prinsip pengelolaan lingkungan dalam seluruh tahapan principles across all stages of its business activities,
usaha dari perencanaan, operasi, hingga pascatambang starting from planning and operations to post-
melalui pemantauan kualitas udara, air, dan tanah, serta mining, through the monitoring of air, water, and soil
pelaksanaan reklamasi, revegetasi, dan perlindungan quality, as well as the implementation of reclamation,
keanekaragaman hayati. Mandiricoal juga meningkatkan revegetation, and biodiversity protection programmes.
efisiensi sumber daya alam dengan menerapkan Mandiricoal also enhances natural resource efficiency
teknologi ramah lingkungan, penghematan energi, by adopting environmentally friendly technologies,
pengurangan emisi, serta pengelolaan limbah yang improving energy efficiency, reducing emissions,
efektif guna mendukung pengendalian perubahan iklim and implementing effective waste management
dan pengurangan jejak karbon. Kepatuhan terhadap practices to support climate change mitigation and
peraturan, transparansi pelaporan, dan kolaborasi carbon footprint reduction. Compliance with applicable
dengan pemerintah serta masyarakat menjadi dasar regulations, transparent reporting, and collaboration
dalam menciptakan dampak positif bagi lingkungan with government authorities and local communities
dan komunitas sekitar. Dengan komitmen tersebut, form the foundation of the Company’s efforts to create
Mandiricoal berupaya menjaga harmoni antara kemajuan positive environmental and social impact. Through this
bisnis, kelestarian alam, dan kesejahteraan masyarakat commitment, Mandiricoal strives to maintain harmony
menuju masa depan pertambangan yang berkelanjutan between business growth, environmental preservation,
dan berdaya saing global. and community welfare, advancing toward a sustainable
and globally competitive mining future.
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Per 31 Desember 2025, Mandiricoal membukukan As of December 31, 2025, Mandiricoal recorded some
sejumlah pencapaian pada aspek lingkungan antara achievements in environmental aspect, including
lain berhasil mempertahankan hasil pengelolaan dan maintaining 100% compliance in environmental
pemantauan lingkungan dengan ketaatan 100% baik management and monitoring across key areas, namely
pada aspek Pengelolaan dan Pemantauan Kualitas Water Quality Management and Monitoring, Air Quality
Air, Pengelolaan dan Pemantauan Kualitas Udara, Management and Monitoring, Hazardous (B3) and
Pengelolaan LB3 dan Non-B3, serta Pengelolaan Tanah, Non-Hazardous Waste Management, as well as Land
Reklamasi, dan Keanekaragaman Hayati. Mandiricoal Management, Reclamation, and Biodiversity Protection.
juga berhasil menekan penggunaan kertas sebagai The Company also successfully reduced paper
material pendukung, mengurangi penggunaan energi usage as supporting material, lowered overall energy
sekaligus memperbaiki intensitas penggunaan energi, consumption while improving energy intensity, and
serta menurunkan volume emisi gas rumah kaca. Lebih decreased greenhouse gas emissions. Furthermore,
dari itu, Mandiricoal juga sukses menurunkan volume Mandiricoal reduced the volume of hazardous waste
limbah B3 serta mengurangi volume limbah padat yang (B3) and minimised solid waste generation throughout
dihasilkan selama menjalankan operasional usaha. its operations.
Pencapaian lain, PT Mandiri Intiperkasa (MIP) selaku In addition, PT Mandiri Intiperkasa (MIP), a subsidiary
anak perusahaan telah melaksanakan kegiatan reklamasi of the Company, carried out land reclamation activities
(penataan lahan) seluas 16,44 hektare. Dengan covering 16.44 hectares during the reporting year. As a
demikian, secara kumulatif hingga akhir tahun 2025, result, the cumulative total reclamation area as of the
total area reklamasi Mandiricoal mencapai 1.320,03 end of 2025 reached 1,320.03 hectares, comprising
hektare, yang meliputi area bekas tambang (inpit) 518.48 hectares of in-pit areas and 801.55 hectares
seluas 518,48 hektare dan area luar tambang (outpit) of out-pit areas. During the reporting year, MIP also
seluas 801,55 hektare. Pada tahun pelaporan, MIP juga conducted revegetation activities across 16.44 hectares,
telah melakukan revegetasi lahan seluas 16,44 hektare planting a total of 11,149 trees. Cumulatively, by the end
dengan total 11.149 pohon tertanam. Secara akumulatif, of 2025, the total revegetated area reached 1,320.03
hingga akhir tahun 2025, luas area revegetasi mencapai hectares with 664,692 trees planted.
1.320,03 hektare dengan total 664.692 pohon.
Berbagai pencapaian tersebut semakin lengkap dengan These achievements were further reinforced by
tidak adanya pengaduan di bidang lingkungan yang the absence of any environmental complaints filed
ditujukan kepada Mandiricoal pada tahun 2025. Terlebih against Mandiricoal in 2025. Moreover, Mandiricoal
lagi, Mandiricoal juga meraih berbagai penghargaan obtained several prestigious recognitions, including
bergengsi antara lain penghargaan kategori SILVER pada the SILVER category award at the Indonesia Regulatory
Indonesia Regulatory Compliance Award 2024-2025. Compliance Award for 2024–2025. The Company also
Selain itu, mendapatkan penghargaan Utama (SILVER) obtained the Utama (SILVER) award from the Ministry
dari Kementerian ESDM untuk Penilaian GMP aspek of Energy and Mineral Resources (ESDM) for Good
Perlindungan Lingkungan selama tiga tahun berturut- Mining Practice (GMP) of Environmental Protection
turut (2022-2024), Subroto Award 2023, dan Aspek aspect for three consecutive years (2022–2024), the
Kepatuhan Penerimaan Negara Bukan Pajak (PNBP) Subroto Award 2023, and the Non-Tax State Revenue
dari Kementerian ESDM 2024-2025. (PNBP) Compliance Award from the Ministry of ESDM
for 2024–2025.
Kebijakan untuk Merespons Tantangan Policies to Address Sustainability Strategy
dalam Pemenuhan Strategi Keberlanjutan Challenges
Dalam menghadapi dinamika industri pertambangan In navigating the increasingly complex dynamics of the
yang semakin kompleks, Mandiricoal menetapkan mining industry, Mandiricoal has established strategic
kebijakan strategis untuk merespons berbagai tantangan policies to address various challenges in achieving its
dalam pemenuhan strategi keberlanjutan. Mandiricoal sustainability strategy. The Company recognises that
menyadari bahwa perubahan regulasi, tuntutan global evolving regulations, global decarbonisation demands,
terhadap dekarbonisasi, serta ekspektasi pemangku and rising stakeholder expectations for responsible
kepentingan terhadap praktik pertambangan yang mining practices require swift and well-measured
bertanggung jawab menuntut adaptasi yang cepat adaptation. Accordingly, Mandiricoal has strengthened its
dan terukur. Oleh karena itu, Mandiricoal memperkuat sustainability governance by integrating Environmental,
tata kelola keberlanjutan melalui integrasi aspek Social, and Governance (ESG) aspects into its strategic
lingkungan, sosial, dan tata kelola (LST) dalam proses decision-making processes. The Company has also
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pengambilan keputusan strategis. Mandiricoal juga updated its internal policies to align with good mining
memperbarui kebijakan internal agar selaras dengan practice principles and enhanced its risk management
prinsip-prinsip good mining practice, serta memperkuat systems to anticipate potential environmental and social
sistem manajemen risiko untuk mengantisipasi dampak impacts arising from operational activities.
lingkungan dan sosial yang mungkin timbul dari
kegiatan operasional.
Selain itu, Mandiricoal juga menerapkan kebijakan In addition, Mandiricoal has implemented policies to
peningkatan efisiensi operasional berbasis inovasi improve operational efficiency through innovation and
dan teknologi hijau guna memperkuat ketahanan green technology, thereby strengthening resilience
terhadap tantangan perubahan iklim dan transisi menuju against climate change challenges and the transition
ekonomi rendah karbon. Seiring dengan itu, Mandiricoal toward a low-carbon economy. Concurrently, the
berkomitmen untuk meningkatkan kapasitas sumber Company remains committed to enhancing human
daya manusia di bidang keberlanjutan melalui pelatihan, capital capabilities in sustainability through training
memperkuat kolaborasi dan kemitraan strategis dengan programmes, while strengthening collaboration and
segenap pemangku kepentingan seperti pemerintah, strategic partnerships with stakeholders, including
regulator dan komunitas lokal. Dalam jangka panjang, government authorities, regulators, and local
kebijakan tersebut diarahkan untuk menciptakan communities. Over the long term, these policies
nilai bersama (shared value) bagi seluruh pemangku are directed toward creating shared value for all
kepentingan, memastikan keberlanjutan rantai pasok, stakeholders, ensuring supply chain sustainability, and
serta memperkuat reputasi Mandiricoal sebagai reinforcing Mandiricoal’s reputation as an adaptive,
perusahaan tambang yang adaptif, transparan, dan transparent, and forward-looking mining company
berorientasi pada masa depan berkelanjutan. committed to sustainable development.
Kendala yang Dihadapi Perseroan dan Challenges Encountered by Company and
Upaya Penyelesaian Its Solutions
Challenges Encountered by Company and Its Solutions The primary challenges encountered by the Company in
Tantangan utama yang dihadapi Perseroan dalam managing its operations in 2025 included the decline in
mengelola usaha pada tahun 2025 adalah penurunan global coal prices, rising operational costs, and increasing
harga batu bara global, kenaikan biaya operasional, dan demands for the implementation of sustainable mining
tuntutan penerapan praktik pertambangan berkelanjutan. practices. To address these challenges, the Company
Untuk mengatasi kondisi tersebut, Perseroan telah undertook the following initiatives:
melakukan sejumlah upaya sebagai berikut:
1. Optimalisasi kontrak penambangan untuk menekan 1. O p t i m i s e d m i n i n g c o n t r a c t s t o r e d u c e
biaya produksi; production costs;
2. Efisiensi biaya logistik dengan meningkatkan porsi 2. Improved logistics cost efficiency by increasing the
pengangkutan Batubara melalui jalur truk pada akses proportion of coal transportation via trucking on the
terdekat menuju Pelabuhan muat; most direct routes to loading ports;
3. Digitalisasi dalam monitoring produksi; dan 3. Implemented digitalisation initiatives in production
monitoring; and
4. Implementasi praktik pertambangan berkelanjutan 4. Adopted sustainable mining practices in accordance
sesuai standar ESG. with ESG standards.
Analisis Prospek Usaha Tahun 2026 Analysis on 2026 Business Outlook
Batu bara akan tetap menjadi pilihan utama dalam Coal is expected to remain a primary energy source
mendukung sistem energi dan dunia industri di tengah supporting the global energy system and industrial
desakan transisi energi baru dan terbarukan. Laporan activities amid the ongoing transition toward new
IEA mengungkapkan konsumsi listrik diproyeksikan and renewable energy. According to the International
meningkat pada tahun 2026 untuk menopang aktivitas Energy Agency (IEA), global electricity consumption is
ekonomi dan industri. projected to increase in 2026 to sustain economic and
industrial activities.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Peningkatan konsumsi listrik global tersebut akan The anticipated growth in global electricity consumption
berdampak pada permintaan komoditas batu bara yang is expected to support demand for coal, which continues
masih menjadi bagian penting dalam bauran energi. to play a significant role in the global energy mix.
Kawasan Asia yang didominasi China dan India Asia, particularly China and India, is projected to remain
diproyeksikan masih menjadi negara importir the largest importer of Indonesian coal, primarily for
terbesar batu bara dari Indonesia untuk bahan bakar power generation purposes.
pembangkit listrik.
Di pasar domestik, permintaan batu bara produksi In the domestic market, demand for coal produced by
Perseroan diperkirakan tetap stabil untuk mendukung the Company is expected to remain stable to support
aktivitas pembangkit listrik dan smelter. Hal ini didukung power plant and smelter operations. This outlook is
rencana pemerintah untuk mengimplementasikan reinforced by the Government’s plan to implement Clean
Clean Coal Technology (CCT) atau Teknologi Batu Coal Technology (CCT) to enable more environmentally
Bara Bersih untuk pemanfaatan batu bara lebih friendly coal utilisation. In addition, the coal gasification
ramah lingkungan. Selain itu, proyek gasifikasi batu project to produce dimethyl ether (DME) is scheduled
bara menjadi dimethyl ether juga akan dimulai pada to commence in 2026.
tahun 2026.
Perseroan berkomitmen untuk menjaga kualitas produk, The Company remains committed to maintaining
memperkuat hubungan dengan pelanggan yang ada, dan product quality, strengthening relationships with existing
melanjutkan efisiensi operasional serta mempraktikan customers, continuing operational efficiency initiatives,
pertambangan berkelanjutan. and implementing sustainable mining practices.
Penyusunan prospek usaha Perseroan tersebut telah The formulation of the Company’s business outlook
memerhatikan perkembangan harga batu bara global, has taken into consideration global coal price trends,
proyeksi permintaan energi domestik, kebijakan projections of domestic energy demand, government
pemerintah terkait transisi energi dan ekspor, dan policies related to energy transition and exports, as well
eisiensi operasional internal. as internal operational efficiency.
Penerapan Tata Kelola Perusahaan Implementation of Good Corporate
Governance
Perseroan terus memperkuat implementasi tata kelola The Comp any continues to strengthen the
perusahaan yang baik (GCG) untuk mendukung implementation of Good Corporate Governance (GCG)
keberlanjutan usaha. Fokus utama penguatan GCG pada to support business sustainability. In 2025, the primary
tahun 2025 adalah praktik manajemen risiko melalui focus of GCG enhancement was on risk management
operasionalisasi Komite Manajemen Risiko dan Unit practices through the operationalisation of the Risk
Manajemen Risiko yang telah dibentuk pada tahun 2024. Management Committee and the Risk Management
Unit, both of which were established in 2024.
Di tahun kedua beroperasi, Komite Manajemen In its second year of operation, the Risk Management
Risiko telah melakukan pemetaan, identifikasi, dan Committee conducted comprehensive risk mapping,
pengelompokan risiko utama dalam pengelolaan usaha identification, and categorisation of the Company’s
Perseroan. Selain itu, dikembangkan pula mekanisme key business risks. In addition, a more structured
monitoring risiko yang lebih terstruktur sehingga potensi risk monitoring mechanism was developed to enable
risiko dapat dipantau secara berkelanjutan. continuous monitoring of potential risks.
Selanjutnya, Perseroan mengintegrasikan hasil pemetaan Furthermore, the Company integrated the results of the
risiko tersebut ke dalam proses pengambilan keputusan risk mapping into strategic decision-making processes
strategis untuk mendukung pencapaian tujuan usaha to support the achievement of business objectives while
dengan tetap memerhatikan prinsip kehati-hatian. Upaya upholding the principle of prudence. These efforts
ini juga diperkuat dengan peningkatan koordinasi lintas were further strengthened through enhanced cross-
fungsi, melalui keterlibatan Unit Manajemen Risiko functional coordination, with the involvement of the
bersama divisi terkait dalam proses mitigasi risiko. Risk Management Unit alongside relevant divisions in
the risk mitigation process.
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Liu Chen Zhi Patta Sofyan Erita Kasih Tjia Handy Glivirgo
Direktur Pemasaran Direktur Teknik Direktur Keuangan Direktur Utama
Marketing Director Technical Director Finance Director President Director
Melalui inisiatif tersebut, Perseroan menegaskan Through these initiatives, the Company reaffirms its
komitmennya untuk menjadikan manajemen risiko commitment to positioning risk management as a core
sebagai bagian penting dari tata kelola perusahaan component of sound, transparent, and sustainable
yang sehat, transparan, dan berkesinambungan. corporate governance.
Penutup Closing Statements
Pencapaian kinerja Perseroan yang tetap solid di tengah The Company’s solid performance in 2025, despite the
penurunan harga batu bara global sepanjang tahun decline in global coal prices, was supported by strong
2025, ditopang dari soliditas internal dan pengawasan internal fundamentals, effective oversight by the Board
yang efektif dari Dewan Komisaris serta dukungan of Commissioners, and the continued support of the
pemegang saham. Untuk itu, kami mengucapkan terima shareholders. In this regard, we extend our sincere
kasih kepada Dewan Komisaris yang telah melaksanakan appreciation to the Board of Commissioners for carrying
fungsi pengawasan dan memberikan saran serta nasihat out its supervisory role and for providing guidance and
kepada Direksi. Kami juga menyampaikan terima kasih advice to the Board of Directors. We also express our
kepada seluruh jajaran manajemen dan karyawan yang gratitude to the entire management team and employees
telah bekerja dengan baik. Kepada seluruh pemegang for their dedication and strong performance throughout
saham kami juga menyampaikan terima kasih atas the year. Our appreciation is further extended to all
dukungan yang telah diberikan. Tak lupa, ungkapatan shareholders for their continued trust and support.
terima kasih dan apresiasi kami sampaikan kepada Lastly, we convey our sincere thanks and appreciation
seluruh pelanggan dan mitra strategis Perseroan yang to the Company’s customers and strategic partners
telah bekerja sama mengembangkan usaha Perseroan. for their continued collaboration in developing and
strengthening the Company’s business.
Jakarta, Maret 2026
Jakarta, March 2026
Atas Nama Direksi
On behalf of Board of Directors
Handy Glivirgo
Direktur Utama
President Director
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 47
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Surat Pernyataan Dewan Komisaris tentang
Tanggung Jawab atas Laporan Tahunan
Terintegrasi 2025 PT Prima Andalan Mandiri Tbk
Statement of the Board of Commissioners on the Responsibility for the
2025 Integrated Annual Report of PT Prima Andalan Mandiri Tbk
Kami, yang bertanda tangan di bawah ini, menyatakan We, the undersigned, hereby declare that the 2025
bahwa semua informasi dalam Laporan Tahunan Integrated Annual Report of PT Prima Andalan Mandiri
Terintegrasi PT Prima Andalan Mandiri Tbk tahun 2025 Tbk has already contained a complete information and
telah dimuat secara lengkap dan bertanggung jawab we shall be fully responsible for the correctness of the
penuh atas kebenaran isi Laporan Tahunan Terintegrasi Company’s Integrated Annual Report content.
Perseroan.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Dewan Komisaris Maret 2026
Board of Commissioners March 2026
Eddy Sugianto
Komisaris Utama
President Commissioner
Sendang Pangganjar Diah Asriningpuri Sugianto
Komisaris Independen Komisaris
Independent Commissioner Commissioner
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Surat Pernyataan Direksi tentang Tanggung Jawab
atas Laporan Tahunan Terintegrasi 2025
PT Prima Andalan Mandiri Tbk
Statement of Board of Directors on the Responsibility for the 2025
Integrated Annual Report of PT Prima Andalan Mandiri Tbk
Kami, yang bertanda tangan di bawah ini, menyatakan We, the undersigned, hereby declare that the 2025
bahwa semua informasi dalam Laporan Tahunan Integrated Annual Report of PT Prima Andalan Mandiri
Terintegrasi PT Prima Andalan Mandiri Tbk tahun 2025 Tbk has already contained a complete information and
telah dimuat secara lengkap dan bertanggung jawab we shall be fully responsible for the correctness of the
penuh atas kebenaran isi Laporan Tahunan Terintegrasi Company’s Integrated Annual Report content.
Perseroan.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Direksi Maret 2026
Board of Directors March 2026
Handy Glivirgo
Direktur Utama
President Director
Patta Sofyan Erita Kasih Tjia Liu Chen Zhi
Direktur Teknik Direktur Keuangan Direktur Pemasaran
Technical Director Finance Director Marketing Director
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Tentang Laporan Terintegrasi Laporan
Ikhtisar
Manajemen
Kinerja 2025 Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
About Integrated Report Management
2025 Performance
Report Highlights Management Report Company Profile Analysis and Management Discussion
04
Profil
Perusahaan
Company Profile
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Identitas Perusahaan
Company Identity
Nama Perusahaan [GRI 2-1] Kode Saham
Company Name Ticker Code
PT Prima Andalan Mandiri Tbk MCOL
Kegiatan Usaha [GRI 2-6][OJK C.4] Tanggal Pendirian
Business Activities Date of Establishment
Kegiatan usaha utama di sektor Pertambangan Batu bara 1 Juni 2005
dan Jasa Penunjang Pertambangan Batu Bara. June 1, 2005
The main business activities are in the coal mining sector
and coal mining support services.
Dasar Hukum Pendirian
Legal Basis of Establishment
Akta Pendirian No. 1 tanggal 1 Juni 2005, yang dibuat di hadapan Nurul Hidajati, S.H., Notaris di Jakarta yang telah
memperoleh pengesahan dari Menkumham berdasarkan Surat Keputusan No. C-12805.HT.01.01.TH.2006 tertanggal
4 Mei 2006 dan telah didaftarkan dalam Daftar Perseroan pada Kantor Pendaftaran Perusahaan Kodya Jakarta Barat
di bawah No. 1051/BH.09.02/V/2006 tanggal 17 Mei 2006 serta telah diumumkan dalam BNRI No6730 tanggal 23 Juni
2006, Tambahan Berita Negara No. 50.
The Deed of Establishment No. 1 dated June 1, 2005, made before Nurul Hidajati, S.H., Notary in Jakarta, was approved
by the Minister of Law and Human Rights pursuant to Decree No. C-12805.HT.01.01.TH.2006 dated May 4, 2006, and was
registered in the West Jakarta Municipality Company Register under No. 1051/BH.09.02/V/2006 dated 17 May 2006, and
was announced in BNRI No. dated June 23, 2006, Supplement to State Gazette No. 50.
Modal Dasar Modal Disetor Pencatatan Saham di Bursa
Authorised Capital Paid-up Capital Share Listing in Stock Exchange
Rp1.280.000.000.000 Rp355.556.000.000 7 September 2021
Rp1,280,000,000,000 Rp355,556,000,000 September 7, 2021
Jumlah Karyawan [GRI 2-7][OJK C.3] Telepon Faksimile Situs Web
Total Employees Telephone Facsimile Website
2.147 orang* (021) 29333189 29333190 (021) 29333191 www.mandiricoal.co.id
2,147 employees*
*) Data konsolidasian PT Prima Andalan Mandiri Tbk Surat Elektronik
dan Entitas Anak Email
Consolidated data of PT Prima Andalan Mandiri Tbk
and its Subsidiaries
corporate.secretary@mandiricoal.co.id
Pemegang Saham [GRI 2-1][OJK C.3] Alamat Kantor Pusat [GRI 2-1][OJK C.2]
Shareholders Head Office Address
Edika Agung Mandiri (EAM) : 61,20% Gedung Office 8, Lantai 28
Prima Andalan Utama (PAU) : 27,90% SCBD Lot. 28, Jl. Jend. Sudirman Kav. 52 - 53,
Handy Glivirgo : 0,90% Kebayoran Baru, Jakarta 12190
Masyarakat/Public : 10,00%
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Riwayat Singkat
Perusahaan
Company Brief History
PT Prima Andalan Mandiri Tbk, yang selanjutnya disebut
Perseroan, bergerak di bidang usaha batu bara dengan
merek dagang terdaftar “MandiriCoal”. Produksi batu
bara Perseroan masuk dalam kategori sub-bituminus
dengan nilai kalori berkisar antara 4.500 kkal/kg sampai
dengan 4.700 kkal/kg GAR yang memiliki kadar abu dan
sulfur yang relatif rendah sehingga dapat dikategorikan
sebagai batu bara ramah lingkungan dan aman untuk
bahan bakar pembangkit listrik. [GRI 2-1]
Perseroan berkedudukan di Jakarta Selatan, didirikan
dengan nama “PT Prima Andalan Mandiri” sebagaimana
tercantum dalam Akta Pendirian No. 1 tanggal 1 Juni
2005, yang dibuat di hadapan Nurul Hidajati, S.H.,
Notaris di Jakarta yang telah memperoleh pengesahan
dari Menkumham berdasarkan Surat Keputusan No.
C-12805.HT.01.01.TH.2006 tertanggal 4 Mei 2006
dan telah didaftarkan dalam Daftar Perseroan pada
Kantor Pendaftaran Perusahaan Kodya Jakarta Barat di
bawah No. 1051/BH.09.02/V/2006 tanggal 17 Mei 2006
serta telah diumumkan dalam BNRI No. 6730 tanggal
23 Juni 2006, Tambahan Berita Negara No. 50 (“Akta
Pendirian”).
PT Prima Andalan Mandiri Tbk, hereinafter referred to
as the Company, engages in coal business with the
registered trademark “MandiriCoal”. The Company’s coal
production falls into the sub-bituminous category with
a calorific value ranging from 4,500 kcal/kg to 4,700
kcal/kg GAR, which has relatively low ash and sulfur
content, thus categorizing it as environmentally friendly
coal and safe for power generation fuel. [GRI 2-1]
The Company’s head office is located in South Jakarta,
established under the name “PT Prima Andalan Mandiri”
as stated in Deed No. 1 dated June 1, 2005, made
before Nurul Hidajati, S.H., a Notary in Jakarta, and
authenticated by the Ministry of Law and Human Rights
based on Decree No. C-12805.HT.01.01.TH.2006 dated
May 4, 2006. It was registered in the Company Registry
at the West Jakarta District Registration Office under
No. 1051/BH.09.02/V/2006 dated May 17, 2006, and
announced in the State Gazette No. 6730 dated June
23, 2006, Additional State Gazette No. 50 (“Deed of
Establishment”).
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Perseroan sebagai perusahaan induk yang mempunyai The Company is a holding company with Subsidiaries
Entitas Anak yang bergerak di bidang usaha engaged in coal mining and trading businesses, mining
pertambangan dan perdagangan batu bara, jasa contractor services, and maritime transportation and
kontraktor penambangan serta angkutan laut dan coal handling. The operational activities take places
bongkar muat batubara yang terletak di Kecamatan in Sesayap Hilir Sub-District, Tana Tidung Regency,
Sesayap Hilir, Kabupaten Tana Tidung dan Kecamatan and Sembakung Sub-District, Nunukan Regency, North
Sembakung, Kabupaten Nunukan, Kalimantan Utara, Kalimantan, approximately 100 km from Tanjung Selor,
sekitar 100 km dari Tanjung Selor, Ibukota Kalimantan the capital of North Kalimantan. [GRI 2-1, 2-6][OJK C.4]
Utara. [GRI 2-1, 2-6][OJK C.4]
Kegiatan operasional Perseroan dilakukan melalui kantor The Company’s operational activities are conducted
pusat yang berlokasi di Jakarta, sedangkan kegiatan through its headquarters in Jakarta, while mining
penambangan dilakukan di wilayah Kalimantan Utara. activities are carried out in North Kalimantan. The
Letak konsesi Perseroan berada di antara 2 (dua) sungai Company’s concession area is situated between two
besar, yaitu sungai Linungkayan di sebelah utara dan major rivers, the Linungkayan River to the north and
sungai Sesayap di sebelah selatan. Di sisi lain, letak the Sesayap River to the south. The port is close to the
pelabuhan dekat dengan sungai Krassi—anak sungai Krassi River, a tributary of the Linungkayan River, which
Linungkayan—dan sungai tersebut merupakan jalur serves as the current transportation route for MIP’s coal
transportasi yang saat ini digunakan untuk pengangkutan to the seaport. [GRI 2-1]
batu bara MIP ke pelabuhan laut. [GRI 2-1]
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Dalam menjalankan usahanya, Perseroan dan Entitas In its operations, the Company and its Subsidiaries
Anak memiliki bisnis yang terintegrasi dari tambang manage a seamless process from mining to shipping.
hingga ke pelabuhan laut. Perseroan melalui MIP The Company holds a second-generation PKP2B
memiliki izin PKP2B generasi kedua yang diperoleh license, acquired via MIP on August 15, 1994, with the
pada tanggal 15 Agustus 1994 dan terakhir kali diubah latest amendment made on August 5, 2015. This license
melalui amendemen kedua pada tanggal 5 Agustus is effective until June 4, 2034, and allows the Company
2015. Izin PKP2B ini berlaku efektif sampai dengan to seek government approval for extending its mining
tanggal 4 Juni 2034 dan dapat meminta persetujuan operations through a Special Mining Business License.
untuk memperpanjang PKP2B tahap eksploitasinya This extension can be granted twice, each for a period
menjadi Izin Usaha Pertambangan Khusus sebagai of 10 years.
Kelanjutan Operasi/ Kontrak kepada Pemerintah dengan
perpanjangan sebanyak 2 (dua) kali masing-masing 10
(sepuluh) tahun.
Sesuai dengan PKP2B-nya, Perseroan memperoleh izin As per its PKP2B, the Company has the authority
untuk melakukan kegiatan penambangan di wilayah to carry out mining operations across a concession
konsesinya yang meliputi area seluas 9.240 hektar. area spanning 9,240 hectares.The Company’s entire
Seluruh area konsesi Perseroan ditetapkan sebagai Areal concession area is categorized as Other Use Area
Penggunaan Lain ("APL") dan bukan kawasan hutan. ("APL") and is not a forest area.
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Visi dan Misi Perusahaan [GRI 2-23] [OJK C.1]
Company Vision and Mission
VISI
Vision
Menghidupi masa depan yang lebih baik.
Fueling a brighter future.
Misi
Mission
Menyediakan batu bara dengan kualitas terbaik
untuk melayani permintaan global.
Providing coal with uncompromising quality to meet
global demand.
Mengedepankan kemakmuran dengan komitmen
yang tulus, integritas tinggi, dan tata kelola bisnis
yang andal.
Focusing on prosperity with sincere commitment,
utmost integrity, and excellent business conduct.
Mewujudkan pengelolaan lingkungan yang
berkelanjutan dan bertanggung jawab.
Realising a sustainable and responsible
environmental stewardship.
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Nilai-Nilai Perusahaan
Corporate Values
Menghidupi masa depan yang lebih cerah Building a brighter future is a path forged
adalah jalan yang dibangun berdasarkan through the strategic implementation of
implementasi strategi yang fokus dan a focused vision and deeply embedded
internalisasi nilai-nilai perusahaan, corporate values, as follows:
sebagai berikut:
Integritas | Integrity
Jujur, etis, dan adil dalam setiap kata dan perbuatan. Menjunjung tinggi komitmen
untuk menjaga reputasi sebagai mitra pilihan dalam pertambangan dan eksplorasi.
We uphold honesty, ethics, and fairness in all our dealings. We honor our commitments
and endeavor to uphold our reputation as a preferred partner in mining and exploration.
Keunggulan | Excellence
Mencapai keunggulan kinerja melalui kerja sama tim, ketekunan, dan inovasi.
Menjamin kesehatan dan keselamatan karyawan serta menghargai keberagaman
dan memperlakukan setiap orang dengan hormat.
We attain outstanding results through teamwork, dedication, and innovation. We prioritize
the health and safety of our employees and embrace diversity, treating everyone
with respect.
Tanggung Jawab | Responsibility
Setiap tindakan dapat dipertanggungjawabkan dan selalu berupaya untuk memberikan
kontribusi positif bagi lingkungan dan komunitas sekitar.
We take responsibility for our actions and seek to make positive contributions to the
environment and local communities.
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Kegiatan dan Bidang Usaha [GRI 2-2][OJK C.4]
Business Activities and Units
Unit Usaha Perseroan
Company Business Unit
Perseroan melalui Entitas Anak, memiliki 3 (tiga) The Company operates three business units via its
unit usaha yang terdiri dari pertambangan batu bara Subsidiaries: coal mining through Mandiri Inti Perkasa
melalui Mandiri Inti Perkasa (“MIP”), jasa kontraktor (“MIP”), coal mining contractor services through
penambangan batu bara melalui Mandala Karya Prima Mandala Karya Prima (“MKP”), and Transhipment
(“MKP”) dan Transhipment melalui Maritim Prima Mandiri through Maritim Prima Mandiri (“MPM”).
(“MPM”).
Unit Usaha Pertambangan Batu Bara (Mandiricoal)
Business Unit for Coal Mining (Mandiricoal)
a. Wilayah Kontrak/Kuasa Pertambangan dan a. Contract Area/Mining Authority and Coal Reserve
Cadangan Batu Bara
Wilayah Konsesi Concession Area
Perseroan melalui MIP mengoperasikan 1 (satu) The Company through MIP operates one second-
wilayah PKP2B generasi 2 seluas 9.240 Ha yang generation PKP2B area covering a total of 9,240
diperoleh pada tahun 1994, terletak di Kecamatan hectares, acquired in 1994 in Sesayap Hilir District,
Sesayap Hilir, Kabupaten Tana Tidung dan Kecamatan Tana Tidung Regency, and Sembakung District,
Sembakung, Kabupaten Nunukan, Kalimantan Utara. Nunukan Regency, North Kalimantan.
Wilayah konsesi MIP berada di antara 2 (dua) sungai The MIP concession area is situated between two
besar, yaitu sungai Linungkayan dan sungai Sesayap. major rivers, the Linungkayan to the north and the
Sungai Linungkayan merupakan sungai yang terletak Sesayap to the south, each spanning approximately
di sebelah utara wilayah konsesi, sementara sungai two kilometers in width.
Sesayap berada di sebelah selatan wilayah konsesi
dengan lebar sekitar 2 (dua) kilometer.
Sumber Daya dan Cadangan Batu Bara Resources and Reserves of Coal
Tabel perkiraan sumber daya dan cadangan batubara The table that summarizes the Company’s estimated
Perseroan menurut laporan Estimasi Sumber Daya coal resources and reserves, as outlined in
dan Cadangan Batu Bara MIP yang dikeluarkan PT Resmine Energy Solution's MIP Coal Resources
PT Resmine Energy Solution pada Januari 2026, and Reserves Estimation report issued in January
adalah sebagai berikut: 2026, is presented below:
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Sumber Daya Batu Bara Coal Resources
Tonase Kalori
Inherent
Kategori (Juta Ton) Total Moisture Total Sulfur Ash
Moisture Calorific Value
Category Tonnage (%) ar (%) adb (%) adb
(%) adb Kcal/Kg GAR
(million tons)
Terukur 196,5 29,16 23,07 0,51 4,99 4.693
Measured
Tertunjuk 193,6 28,75 22,19 0,56 5,67 4.710
Indicated
Tereka 141 29,08 22,15 0,60 6,07 4.674
Inferred
Jumlah 531,1 28,99 22,50 0,55 5,53 4.694
Total
Sumber: Laporan PT Resmine Energy Solution, Januari 2026.
Source: PT Resmine Energy Solution Report, updated January 2026.
Cadangan Batu Bara Coal Reserves
Cadangan akhir Juli 2025 (Juta Jumlah
Metrik Ton) Cadangan
Luas Wilayah
Konsesi Lokasi Perizinan Reserve of end of July 2025 (Juta
(Hektar)
(Million Metric Tons) Metrik Ton)
Concession Location Authorization Range of Area
(hectare) Reserve
Terbukti Terkira Amount (Million
Proven Estimated Metric Tons)
MIP Kecamatan PKP2B 9.240 94,8 52,5 147,3
Sesayap Generasi 2
Hilir, PKP2B
Kabupaten Generation 2
Tana
Tidung dan
Kecamatan
Sembakung,
Kabupaten
Nunukan,
Kalimantan
Utara
Sesayap
Hilir District,
Tana Tidung
Regency and
Sembakung
District,
Nunukan
Regency, North
Kalimantan
Sumber: Laporan PT Resmine Energy Solution.
Source: PT Resmine Energy Solution Report.
Pada tahun 2004, MIP telah memperoleh persetujuan In 2004, MIP obtained approval for the initial stage
permulaan tahap kegiatan produksi yang berlaku efektif of its production activities, which is effective for 30
selama 30 tahun dan memulai kegiatan penambangan years, and began its coal mining operations. From the
batubaranya. Dari awal produksi sampai dengan start of production until December 2025, MIP produced
Desember 2025, MIP telah memproduksi batu bara approximately 98.47 million metric tons of coal.
sekitar 98,47 juta metrik ton.
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b. Infrastruktur dan Fasilitas Produksi b. Production Infrastructure and Facilities
Di wilayah konsesi MIP terdapat Hauling Road In the MIP concession area, there are Hauling Roads
sepanjang 9-13 kilometer yang menghubungkan spanning 9-13 kilometers linking the MIP mine to
tambang MIP dengan Pelabuhan Krassi dan Krassi Port and 2-6 kilometers linking the MIP mine
sepanjang 2-6 kilometer yang menghubungan to Sesayap Port. Furthermore, the concession
tambang MIP dengan Pelabuhan Sesayap. Selain area includes:
itu pada wilayah konsesi juga terdapat:
1. Fasilitas Pengolahan Batubara yang berada di 1. Coal Processing Facilities near Krassi Port,
dekat Pelabuhan Krassi, terdiri dari: which comprise:
a. ROM CPP dengan total kapasitas sebesar a. ROM CPP with a capacity of 650,000 tons;
650.000 ton;
b. Dua fasilitas peremukan batubara (crushing b. Two coal crushing plants with capacities of
plant) dengan kapasitas masing-masing 700 and 500 tons per hour, respectively;
sebesar 700 ton per jam dan 500 ton per jam;
c. Washing plant dengan kapasitas sebesar c. A washing plant with a capacity of 100 tons
100 ton batubara kotor per jam, untuk of dirty coal per hour, to clean low-value coal
mencuci batubara kotor yang merupakan sisa from mining residues to increase its value;
penambangan batubara yang sudah tidak
bernilai agar menjadi bernilai;
d. Stockpile untuk menampung batubara yang d. Stockpiles with a total capacity of 250,000
telah diproses dan siap dikapalkan dengan tons to store processed coal for shipment; and
total kapasitas sebesar 250.000 ton; dan
e. ROM Intermediate dengan total kapasitas e. ROM Intermediate with a capacity of
sebesar 500.000 ton. 500,000 tons.
2. Fasilitas Pengolahan Batubara yang dekat dengan 2. Coal Processing Facilities near Sesayap Port,
Pelabuhan Sesayap, terdiri dari: including:
a. ROM CPP dengan total kapasitas sebesar a. ROM CPP with a capacity of 150,000 tons;
150.000 ton;
b. Dua fasilitas peremukan batubara (crushing b. Two coal crushing plants with capacities of
plant) dengan kapasitas masing-masing 1000 tons per hour each; and
sebesar 1.000 ton per jam; dan
c. Stockpile untuk menampung batubara yang c. Stockpiles with a total capacity of 100,000
telah diproses dan siap dikapalkan dengan tons for storing processed coal ready
total kapasitas sebesar 100.000 ton. for shipment.
3. Fasilitas Pelabuhan 3. Port Facilities:
Di Pelabuhan Krassi terdapat 2 jetty yang Krassi Port features 2 jetties for coal barge
masing-masing dipergunakan untuk pemuatan loading facility, with capacities of 1000 and
batubara ke Tongkang (barge loading facility) 750 tons per hour, respectively, connected to
dengan kapasitas masing-masing sebesar 1000 conveyor systems. Additionally, there are facilities
dan 750 ton per jam yang terhubung dengan for mooring oil tanker ships and unloading oil
sistem conveyor. Selain itu juga terdapat fasilitas cargo for refueling. Sesayap Port has 1 jetty for
untuk sandar Kapal Tanker Minyak dan bongkar coal barge loading facility, with a capacity of
muatan minyak untuk pengisian bahan bakar. 3000 tons per hour, also connected to a conveyor
Untuk Pelabuhan Sesayap, hanya terdapat 1 Jetty system. There are also facilities for loading and
yang dipergunakan untuk pemuatan batubara unloading goods, as well as refueling tugboats
ke Tongkang (barge loading facility) dengan and barges;
kapasitas 3000 ton per jam yang terhubung
dengan sistem conveyor. Selain itu juga terdapat
fasilitas untuk bongkar muat barang dan
pengisian air dan minyak ke Tugboat Tongkang;
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4. Infrastruktur terkait lainnya (tempat tinggal 4. Other Related Infrastructure includes employee
karyawan, laboratorium, jembatan timbang dan housing, laboratories, weighbridges, and many
sebagainya). Saat ini, MIP sedang membangun more. MIP is currently constructing canteen
fasilitas kantin untuk karyawan di site-tambang facilities for employees at the mine site, as part
sebagai bagian dari upaya peningkatan of efforts to enhance employee welfare and
kesejahteraan serta efisiensi operasional. improve operational efficiency. The availability
Ketersediaan fasilitas pendukung yang memadai of adequate supporting facilities is expected
diharapkan dapat menunjang kelancaran aktivitas to ensure the smooth execution of overall
operasional secara keseluruhan. operational activities..
.
Unit Usaha Jasa Kontraktor Penambangan Batu Bara (Mandiri Contractor)
Coal Mining Contractor Business Unit (Mandiri Contractor)
MKP merupakan Entitas Anak Perseroan yang bergerak MKP, a Subsidiary of the Company, specializes in
di bidang jasa kontraktor penambangan batubara dan providing coal mining contractor services. It acts as
kontraktor utama MIP dengan kegiatan penambangan the primary contractor for MIP, overseeing mining
yang dilakukan mencakup pemindahan Overburden operations such as overburden removal and renting
dan penyewaan alat berat untuk proses penambangan. heavy equipment essential for the mining process.
Kapasitas Alat Tool Capacity
Kapasitas alat yang dimiliki oleh MKP dapat mendukung MKP’s technology can remove up to 80 million BCM of
pemindahan Overburden hingga mencapai 80 juta BCM. Overburden. The table below outlines the primary types
Beberapa jenis peralatan utama yang dimiliki disajikan of equipment owned by MKP:
pada tabel berikut ini:
Peralatan Kapasitas Alat Jumlah (Unit)
Tool Tool Capacity Total (Unit)
Big Excavator ±760 bcm per jam 35
±760 bcm per hour
Dump Truck ±76 – 126 bcm per jam 308
±76 – 126 bcm per hour
Medium Excavator - 19
Small Excavator - 66
Dozer - 79
Motor Grader - 27
Fuel Truck - 18
Water Truck - 16
Lube Truck - 13
Wheel Loader - 3
Lowboy (trailer) - 1
Manhaul - 28
Pump - 28
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Unit Usaha Transhipment Batu Bara (Mandiri Tranship)
Coal Transshipment Business Unit (Mandiri Tranship)
MPM merupakan Entitas Anak Perseroan yang bergerak MPM is the Company’s Subsidiary involved in coal
di bidang pengapalan batubara. Proses Transhipment shipping operations. It handles the transhipment process
dilakukan dari sungai Krassi ke Mother Vessel di titik from the Krassi River to the Mother Vessel at the seaport
pemuatan pelabuhan laut. loading point.
MPM mengoperasikan sebanyak 19 set kapal tunda MPM manages a fleet of 19 sets of tugboats and barges,
dan tongkang dengan ukuran 300 dan 330 feet. Di ranging in size from 300 to 330 feet. Within the seaport,
pelabuhan laut, MPM mengoperasikan sebanyak 3 (tiga) MPM operates three Floating Cranes to transfer coal
unit floating crane untuk memindahkan batu bara dari from barges to the Mother Vessel.
tongkang ke Mother Vessel.
MPM selain melayani MIP juga melayani pihak ketiga Apart from serving MIP, MPM also provides coal
seperti PT Pertamina (Persero), PT Duta Tambang hauling services for third parties, such as PT Pertamina
Sumber Alam, dan PT Nunukan Bara Sentosa Satu untuk (Persero), PT Duta Tambang Sumber Alam, and PT
pengangkutan batu bara. Nunukan Bara Sentosa Satu.
Kapasitas Alat Tool Capacity
MPM memiliki sejumlah aset untuk melakukan aktivitas MPM possesses a range of assets to support its coal
pengangkutan batu bara dan bahan bakar. Aset-aset and fuel transportation activities. MPM’s assets include:
MPM antara lain:
Peralatan Kapasitas/Ukuran Jumlah (Unit)
Tool Tool Capacity Total (Unit)
Kapal Tunda 2 x 1.100 HP 21
Tugboats
2 x 829 HP 2
2 x 659 HP 1
Tongkang 7.500 metrik ton (300 feet) 8
Barges 7,500 metric tons (300 feet)
10.400 metrik ton (330 feet) 11
10,400 metric tons (330 feet)
Tongkang Minyak 4.000 kiloliter 1
Fuel Barge 4,000 kiloliter
Floating Crane 15.000-22.000 metrik ton per hari 3
15,000-22,000 metric tons per day
Bulldozer - 6
Wheel Loader - 3
Catatan: 4 kapal tunda merupakan kapal pembantu.
Notes: 4 of the tugboats are the assisting ships.
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Pasar yang Dilayani [OJK C.3]
Served Markets
Negara 2025 2024 2023
No. Tujuan Volume Persentase Volume Persentase Volume Persentase
Country Volume Percentage Volume Percentage Volume Percentage
1 Cina 6.985.763 75,25% 5.151.911 55,34% 2.600.294 25,75%
China
2 Indonesia 1.115.356 12,01% 2.121.721 22,79% 2.721.619 26,95%
3 India 481.865 5,19% 1.358.415 14,59% 2.916.048 28,88%
4 Kamboja 619.460 6,67% 677.788 7,28% 1.233.495 12,22%
Cambodia
5 Vietnam 65.000 0,70% - - 241.740 2,39%
6 Malaysia - - - - 240.363 2,38%
7 Korea - - - - 144.500 1,43%
8 Selandia Baru 16.500 0,18% - - - -
New Zealand
Jumlah 9.283.944 100% 9.309.835 100% 10.098.058 100%
Total
Wilayah Operasi [OJK C.3]
Operational Areas
Seluruh wilayah operasional pertambangan batu bara All of the Company’s coal mining operations are
Perseroan berada di wilayah Indonesia di Provinsi situated in Indonesia, particularly in the North
Kalimantan Utara. Kalimantan Province.
Kalimantan Utara
North Kalimantan
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Struktur Organisasi Perusahaan [OJK C.3]
Company Organizational Structure
Audit Committee
Chairman
Sendang Pangganjar
Member
Kurniadi
Anang Yudiansyah
Risk Management Committee Internal Audit Unit
Billie Yusuf
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Board of Commissioners
President Commissioner Eddy Sugianto
Commissioner Diah Asriningpuri Sugianto
Independent Commissioner Sendang Pangganjar
Nomination & Remuneration Committee
Chairman
Sendang Pangganjar
Member
Diah Asriningpuri Sugianto
Denny Hadian
Board of Directors
President Director Handy Glivirgo
Finance Director Erita Kasih Tjia
Marketing Director Liu Chen Zhi
Technical Director Patta Sofyan
Corporate Secretary/Investor Relation
Jie Jeanny Pratiwi
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Skala Usaha [GRI 2-6][OJK C.3]
Business Scale
Deskripsi Satuan
2025 2024 2023
Description Unit
Jumlah Karyawan* Orang 2.147 2.125 2.065
Total Employees* People
Penjualan US$ 666.874.493 766.734.814 917.050.635
Sales
Informasi Keuangan (Konsolidasi)
Consolidated Financial Information
Jumlah Liabilitas US$ 139.548.417 177.516.904 159.213.585
Total Liabilities
Jumlah Ekuitas US$ 589.648.330 581.699.560 585.662.403
Total Equity
Jumlah Aset US$ 729.196.747 759.216.464 744.875.988
Total Assets
Laba Tahun Berjalan US$ 70.535.266 116.915.568 234.911.784
Profit for the Year
Persentase Kepemilikan Persen (%) PT Edika Agung Mandiri: PT Edika Agung Mandiri: PT Edika Agung Mandiri:
Saham Percent 61,20% 61,20% 61,20%
Percentage of share
PT Prima Andalan PT Prima Andalan PT Prima Andalan
ownership
Utama: 27,90% Utama: 27,90% Utama: 27,90%
Handy Glivirgo: 0,90% Handy Glivirgo: 0,90% Handy Glivirgo: 0,90%
Masyarakat I Public: 10% Masyarakat I Public: 10% Masyarakat I Public: 10%
*) Data Konsolidasian PT Prima Andalan Mandiri Tbk dan Entitas Anak.
Consolidated data of PT Prima Andalan Mandiri Tbk and its Subsidiaries.
Rantai Pasokan dan Pelibatan Pihak Lokal Supply Chain and Involvement of Local
[GRI 2-6] Community [GRI 2-6]
Perseroan menjalankan kegiatan usaha di bidang The Company operates its activities in coal mining and
pertambangan batu bara serta jasa penunjang mining support services in the Sesayap Hilir District,
pertambangan yang berlokasi di Kecamatan Sesayap Tana Tidung Regency, and the Sembakung District,
Hilir, Kabupaten Tana Tidung, dan Kecamatan Nunukan Regency, North Kalimantan. Throughout its
Sembakung, Kabupaten Nunukan, Kalimantan Utara. operations, the Company and its Subsidiaries maintain
Dalam operasionalnya, Perseroan bersama Entitas Anak an integrated approach covering activities from coal
mengelola bisnis yang terintegrasi, mulai dari kegiatan mining through to the delivery of coal via seaports.
penambangan hingga pengiriman batu bara melalui MKP is the Company’s Subsidiary focusing on providing
pelabuhan laut. MKP merupakan Entitas Anak Perseroan coal mining contractor services, while MPM, its another
yang berfokus pada jasa kontraktor penambangan batu subsidiary, specializes in coal shipping.
bara, sedangkan MPM berperan sebagai Entitas Anak
yang bergerak di bidang jasa pengapalan batu bara.
Untuk mendukung keberlangsungan operasionalnya, To support the sustainability of its operations, the
Perseroan menjalin kerja sama dengan pemasok atau Company cooperates with suppliers and vendors of
vendor barang dan jasa sesuai dengan kebutuhan goods and services in line with its business requirements.
bisnis. Pengelolaan vendor serta penerapan praktik The Procurement Division is responsible for managing
pengadaan yang berkelanjutan dilaksanakan secara vendors and ensuring the adoption of sustainable
konsisten di bawah tanggung jawab Divisi Procurement. procurement practices. A Sustainable Sourcing Policy
Dalam setiap proses pengadaan, Perseroan menerapkan is enforced in the procurement process, requiring all
Sustainable Sourcing Policy yang mencakup berbagai suppliers to adhere to sustainability standards.
persyaratan aspek keberlanjutan yang wajib dipenuhi
oleh seluruh pemasok.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Seleksi dan evaluasi pemasok dilakukan melalui Supplier selection and evaluation are conducted through
sistem penilaian dengan bobot nilai tertentu. Pemasok a weighted scoring system. Suppliers may only have
hanya dapat bekerja sama dengan Perseroan apabila partnership with the Company if they achieve a minimum
memperoleh nilai minimum 70-80, yang dikategorikan score of 70–80, which is classified as at least “Good.”
minimal BAIK. Evaluasi terhadap kinerja pemasok Supplier performance evaluations for goods and
barang dan jasa dilaksanakan secara berkala setiap services are carried out on a quarterly basis to ensure
tiga bulan, dengan tujuan memastikan seluruh pemasok ongoing compliance with the Company’s Sustainable
memenuhi ketentuan yang ditetapkan dalam Sustainable Sourcing Policy.
Sourcing Policy.
Sejalan dengan komitmen Perseroan dalam mendukung In line with the Company’s commitment to supporting
pertumbuhan ekonomi masyarakat, memastikan local economic growth, maintaining the continuity of
kelancaran pasokan barang dan jasa, serta mengurangi goods and services supply, and reducing its carbon
jejak karbon, Perseroan memprioritaskan kerja sama footprint, the Company prioritizes cooperation with
dengan pemasok lokal, yaitu pemasok yang berdomisili local suppliers, defined as suppliers domiciled and
dan beroperasi di Indonesia, khususnya yang berada di operating in Indonesia, particularly those located in
Provinsi Kalimantan Utara. Namun, apabila kebutuhan North Kalimantan Province. Where local suppliers
barang dan jasa tidak dapat dipenuhi oleh pemasok lokal are unable to meet the Company’s requirements or
atau terdapat pertimbangan tertentu, Perseroan dapat where specific considerations apply, the Company
bekerja sama dengan pemasok asing/internasional, may cooperate with foreign or international suppliers,
yakni pemasok yang berdomisili dan menjalankan defined as suppliers domiciled and operating outside
usaha di luar wilayah Indonesia. Rincian data pemasok the territory of Indonesia. Details of the Company’s
Perseroan berdasarkan kriteria tersebut disajikan dalam suppliers based on these criteria are presented in the
tabel berikut: table below:
Jumlah Pemasok Barang/Jasa
Keterangan Total Goods/Services Suppliers
Description
2025 2024 2023
Lokal/Indonesia 257 227 208
Local/Indonesia
Internasional/Asing 0 3 2
International/Foreign
Jumlah 257 230 210
Total
Perubahan Emiten dan Perusahaan Publik
yang Bersifat Signifikan [GRI 2-6][OJK C.6]
Significant Changes in Issuers and Public Companies
Selama tahun pelaporan, tidak terdapat perubahan During the reporting year, there was no significant
yang signifikan pada Perseroan, baik berupa merger/ change within the Company, whether through mergers/
penggabungan, penutupan atau pembukaan kantor/unit consolidations, office/unit closures or openings, or
usaha, maupun perluasan fasilitas. Adapun perubahan. facility expansions. However, changes in the supply
pada rantai pasokan terjadi dengan adanya penambahan/ chain occurred with the addition of the total of goods/
pengurangan jumlah pemasok lokal barang/jasa, yaitu services suppliers, from 227 suppliers in 2024 to 257
dari 227 pemasok pada tahun 2024 menjadi 257 suppliers in 2025. For the Company, these changes in
pemasok pada tahun 2025. Bagi Perseroan, perubahan the total suppliers and their contract values have an
jumlah pemasok dan nilai kontraknya tersebut tidak insignificant impact on efforts to achieve the targets
berpengaruh signifikan dalam upaya mewujudkan target and business plans for the reporting year.
dan rencana bisnis pada tahun pelaporan.
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Keanggotaan Asosiasi [GRI 2-28][OJK C.5]
Membership in Association
Perseroan tercatat aktif dalam keanggotaan asosiasi The Company actively participates in sustainable
keuangan berkelanjutan dalam skala nasional maupun financial associations at both national and regional
daerah. Keanggotaan Perseroan sebagai berikut: levels. The memberships of the Company are listed
as follows:
Asosiasi Tahun Peran Skala
No.
Association Year Role Scale
1. APBI/ICMA (Asosiasi Pertambangan Batu 1997-sekarang Anggota Nasional
Bara Indonesia) 1997-present Member National
(Indonesian Coal Mining Association)
2. IMA (Indonesia Mining Association) 2004-sekarang Anggota Badan Pengurus Nasional
(Asosiasi Pertambangan Indonesia) 2004-present Member of Management National
3. RHLBT (Forum Reklamasi Hutan pada 2007-sekarang Anggota Nasional
Lahan Bekas Tambang) 2007-present Member National
RHLBT (Forum for Forest Reclamation on
Post-Mining Land)
4. INSA (Indonesian National Shipowners' 2015-sekarang Anggota dan Dewan Pengawas Nasional
Association) 2015-present Members and Board of Supervisory National
5. APINDO (Asosiasi Pengusaha Indonesia) 2010-sekarang Anggota Nasional
APINDO (Indonesian Employers Association) 2010-present Member National
6. Forum Tanggung Jawab Sosial 2021- sekarang Anggota Daerah
Perusahaan se- Provinsi Kalimantan Utara 2021-present Member Regional
Provincial Corporate Social Responsibility
Forum of North Kalimantan
7. APKPI (Asosiasi Profesi Keselamatan 2021-sekarang Anggota Nasional
Pertambangan Indonesia) 2021-present Member National
APKPI (Indonesian Mining Safety
Professional Association)
8. ESDM (Energi dan Sumber Daya Mineral) 2021-sekarang Anggota Nasional
Siaga Bencana Nasional 2021-present Member National
ESDM (Ministry of Energy and Mineral
Resources) National Disaster Response
Program
9. AEI (Asosiasi Emiten Indonesia) 2022-sekarang Anggota Nasional
AEI (Indonesian Public Listed 2022-present Member National
Companies Association)
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Profil Dewan Komisaris
Board of Commissioners Profile
Eddy Sugianto
Komisaris Utama
President Commissioner
Kewarganegaraan I Nationality
Indonesia
Indonesian
Dasar Hukum Akta Pernyataan Keputusan Pemegang Saham Perubahan Anggaran Dasar No. 169
Pengangkatan tanggal 28 April 2021.
Legal Basis of Deed of Statement of Shareholders’ Decision on Amendment of Articles of Association
Appointment No. 169 dated 28 April 2021.
Tempat,
Pontianak, 11 Februari 1946
Tanggal Lahir
Pontianak, February 11, 1946
Place, Date of Birth
Usia 79 Tahun
Age 79 Years Old
Domisili Jakarta Selatan
Domicile South Jakarta
Pendidikan Menyelesaikan pendidikannya di Tjheng Qiang Chinese School pada tahun 1963.
Education He graduated from Tjheng Qiang Chinese School in 1963.
Pengalaman Kerja Sales Manager PT New Safety (1974-1980)
Work Experience Sales Manager of PT New Safety (1974-1980)
Rangkap Jabatan
Chairman Grup Mandiri
Concurrent
Chairman of Grup Mandiri
Position
Memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Pemegang Saham
Hubungan Afiliasi Pengendali, dan memiliki hubungan afiliasi dengan anggota Direksi Perseroan lainnya.
Affiliation He has affiliation with Board of Commissioners members and Controlling Shareholders
and he have any affiliation with other Board of Directors members.
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Diah Asriningpuri Sugianto
Komisaris
Commissioner
Kewarganegaraan I Nationality
Indonesia
Indonesian
Dasar Hukum Akta Pernyataan Keputusan Pemegang Saham Perubahan Anggaran Dasar No. 169
Pengangkatan tanggal 28 April 2021.
Legal Basis of Deed of Statement of Shareholders' Resolutions on Amendments to the Articles of
Appointment Association No. 169 dated April 28, 2021.
Tempat,
Jakarta, 14 Oktober 1981
Tanggal Lahir
Jakarta, October 14, 1981
Place, Date of Birth
Usia 44 Tahun
Age 44 Years Old
Domisili Jakarta Barat
Domicile West Jakarta
• Bachelor of Commerce dari Australian National University pada tahun 2003;
Pendidikan • Bachelor of Commerce from Australian National University in 2003;
Education • Master of Business Administration dari Nanyang Business School pada tahun 2007.
• Master of Business Administration from Nanyang Business School in 2007.
Pengalaman Kerja Bergabung dengan Grup Mandiri sebagai Komisaris dan Direktur sejak tahun 2008.
Work Experience She joined Mandiri Group as Commissioner and Director since 2008.
Rangkap Jabatan
Direktur Utama EAM (2017—sekarang).
Concurrent
President Director of EAM (2017—present).
Position
Memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Pemegang Saham
Hubungan Afiliasi Pengendali, dan memiliki hubungan afiliasi dengan anggota Direksi Perseroan lainnya.
Affiliation She has affiliation with Board of Commissioners members and Controlling Shareholders
and she has affiliation with other Board of Directors members.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Sendang Pangganjar
Komisaris Independen
Independent Commissioner
Kewarganegaraan I Nationality
Indonesia
Indonesian
Dasar Hukum Akta Pernyataan Keputusan Pemegang Saham Perubahan Anggaran Dasar No. 169
Pengangkatan tanggal 28 April 2021.
Legal Basis of Deed of Statement of Shareholders’ Decision on Amendment of Articles of Association
Appointment No. 169 dated 28 April 2021.
Tempat,
Jakarta, 28 September 1971
Tanggal Lahir
Jakarta, September 28, 1971
Place, Date of Birth
Usia 54 Tahun
Age 54 Years Old
Domisili Jakarta Selatan
Domicile South Jakarta
Bachelor of Business Administration dari The University of Toledo, Ohio, Amerika
Pendidikan Serikat pada tahun 1994.
Education Bachelor of Business Administration from The University of Toledo, Ohio, United States
of America in 1994.
• Associate in Corporate Finance PT Pentasena Artha Sentosa (1996—1998);
• Associate in Corporate Finance of PT Pentasena Artha Sentosa (1996—1998);
• Director in Capital Market and Financial Advisory AAJ RSM (1999—2004);
• Director in Capital Market and Financial Advisory AAJ RSM (1999—2004);
Pengalaman Kerja • Group Head of Investor Relation and Subsidiaries Support PT Bank Danamon
Work Experience Indonesia Tbk (2004—2007);
• Group Head of Investor Relations and Subsidiaries Support PT Bank Danamon
Indonesia Tbk (2004—2007);
• Associate Director of IB PT Overseas Securities (2007—2009).
• Associate Director of IB PT Overseas Securities (2007—2009).
• Komisaris Utama PT SOG Indonesia (2007—sekarang);
• President Commissioner of PT SOG Indonesia (2007—present);
Rangkap Jabatan
• Partner dan Co-Founder Helios Capital Asia (2009—sekarang);
Concurrent
• Partner and Co-Founder of Helios Capital Asia (2009—present);
Position
• Komisaris dan Co-Founder PT Transmo Agung Pergata (2015—sekarang).
• Commissioner and Co-Founder of PT Transmo Agung Pergata (2015—present).
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Pemegang
Saham Pengendali, dan tidak memiliki hubungan afiliasi dengan anggota Direksi
Hubungan Afiliasi Perseroan lainnya.
Affiliation He does not have affiliation with Board of Commissioners members and Controlling
Shareholders; however, he does not have any affiliation with other Board of Directors
members.
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Profil Direksi
Board of Directors Profile
Handy Glivirgo
Direktur Utama
President Director
Kewarganegaraan I Nationality
Indonesia
Indonesian
Dasar Hukum Akta Pernyataan Keputusan Pemegang Saham Perubahan Anggaran Dasar No. 169
Pengangkatan tanggal 28 April 2021.
Legal Basis of Deed of Statement of Shareholders’ Decision on Amendment of Articles of Association
Appointment No. 169 dated 28 April 2021.
Tempat,
Pontianak, 9 September 1957
Tanggal Lahir
Pontianak, September 9, 1957
Place, Date of Birth
Usia 68 Tahun
Age 68 Years Old
Domisili Jakarta Selatan
Domicile South Jakarta
• Sarjana jurusan Ekonomi Perusahaan di Universitas Kristen Krida Wacana pada
Pendidikan tahun 1981.
Education • Bachelor Degree majoring in Corporate Economics at Krida Wacana Christian
University in 1981.
• SPV Gama Express (1982—1984);
• SPV of Gama Express (1982—1984);
Pengalaman Kerja • Purchasing PT Harapan Mandiri Utama (1984—1998);
Work Experience • Purchasing of PT Harapan Mandiri Utama (1984—1998);
• Direktur Utama PT Mandiri Traktor Utama (1999—2003).
• President Director of PT Mandiri Traktor Utama (1999—2003).
• Direktur Utama PT Mandala Karya Prima;
• President Director of PT Mandala Karya Prima;
Rangkap Jabatan
• Direktur Utama PT Mandiri Intiperkasa;
Concurrent
• President Director of PT Mandiri Intiperkasa;
Position
• Direktur Utama PT Maritim Prima Mandiri.
• President Director of PT Maritim Prima Mandiri.
Memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Pemegang Saham
Hubungan Afiliasi Pengendali, dan memiliki hubungan afiliasi dengan anggota Direksi Perseroan lainnya.
Affiliation He has affiliation with Board of Commissioners members and Controlling Shareholders
and he has affiliation with other Board of Directors members.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Erita Kasih Tjia
Direktur Keuangan
Finance Director
Kewarganegaraan I Nationality
Indonesia
Indonesian
Dasar Hukum Akta Pernyataan Keputusan Pemegang Saham Perubahan Anggaran Dasar No. 169 tanggal
Pengangkatan 28 April 2021.
Legal Basis of Deed of Statement of Shareholders’ Decision on Amendment of Articles of Association No.
Appointment 169 dated 28 April 2021.
Tempat,Tanggal Lahir Pontianak, 28 Februari 1951
Place, Date of Birth Pontianak, February 28, 1951
Usia 74 Tahun
Age 74 Years Old
Domisili Jakarta Barat
Domicile West Jakarta
Pendidikan • Sarjana jurusan Manajemen Universitas Atma Jaya pada tahun 1984.
Education • Bachelor Degree majoring Management of Atma jaya University in 1984.
• Staf Akuntansi PT UKANIK (1978—1980);
• Accounting Staff of PT UKANIK (1978—1980);
• Staf Akuntansi PT Harapan Mandiri Utama (1980—1985);
• Accounting Staff of PT Harapan Mandiri Utama (1980—1985);
• Manajer Akuntansi PT Harapan Mandiri Utama (1985—1990);
• Accounting Manager of PT Harapan Mandiri Utama (1985—1990);
Pengalaman Kerja • Direktur PT Harapan Mandiri Utama (1990—2002);
Work Experience • Director of PT Harapan Mandiri Utama (1990—2002);
• Komisaris Perseroan (2005—2011);
• Commissioner of the Company (2005—2011);
• Direktur PT Mandiri Intimakmur (2008—sekarang);
• Director of PT Mandiri Intimakmur (2008—present);
• Direktur Utama PT Agricole Indonesia Makmur (2011—2020).
• President Director of PT Agricole Indonesia Makmur (2011—2020).
• Komisaris Utama PT Alat Bumi Permai; • Direktur Utama PT Prima Andalan Utama;
• President Commissioner of PT Alat Bumi Permai; • President Director of PT Prima Andalan Utama;
• Komisaris Utama PT Graha Agung Indahsentosa; • Direktur Utama PT Mandiri Intimakmur;
• President Commissioner of PT Graha Agung • President Director of PT Mandiri Intimakmur;
Indahsentosa; • Direktur PT Mandiri Trans Utama;
• Komisaris PT Mandiri Intiperkasa Sentosa; • Director of PT Mandiri Trans Utama;
Rangkap Jabatan • Commissioner of PT Mandiri Intiperkasa • Direktur PT Mandala Karya Prima;
Concurrent Position Sentosa; • Director of PT Mandala Karya Prima;
• Komisaris PT Agricole Indonesia Makmur; • Direktur PT Cikarang Hijau Indah;
• Commissioner of PT Agricole Indonesia Makmur; • Director of PT Cikarang Hijau Indah;
• Komisaris PT Mandiri Intiperkasa; • Direktur PT Edika Agung Mandiri;
• Commissioner of PT Mandiri Intiperkasa; • Director of PT Edika Agung Mandiri;
• Komisaris PT Agrobisnis Mandiri Makmur; • Direktur PT Mandiri Karyacipta Utama.
• Commissioner of PT Agrobisnis Mandiri Makmur; • Director of PT Mandiri Karyacipta Utama.
Memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Pemegang Saham
Hubungan Afiliasi Pengendali, dan memiliki hubungan afiliasi dengan anggota Direksi Perseroan lainnya.
Affiliation She has affiliation with Board of Commissioners members and Controlling Shareholders and
she has affiliation with other Board of Directors members.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Liu Chen Zhi
Direktur Pemasaran
Marketing Director
Kewarganegaraan I Nationality
Indonesia
Indonesian
Dasar Hukum Akta Pernyataan Keputusan Pemegang Saham Perubahan Anggaran Dasar No. 169
Pengangkatan tanggal 28 April 2021.
Legal Basis of Deed of Statement of Shareholders’ Decision on Amendment of Articles of Association
Appointment No. 169 dated 28 April 2021.
Tempat,
Jakarta, 18 Agustus 1982
Tanggal Lahir
Jakarta, August 18, 1982
Place, Date of Birth
Usia 43 Tahun
Age 43 Years Old
Domisili Jakarta Barat
Domicile West Jakarta
Pendidikan • Sarjana Teknik Mesin di National University of Singapore pada tahun 2005.
Education • Bachelor of Mechanical Engineering from the National University of Singapore in 2005.
• Accounting Manager Millenia Shipping PTE LTD (2005—2006);
• Accounting Manager of Millenia Shipping PTE LTD (2005—2006);
Pengalaman Kerja • Purchasing Manager PT Harapan Mandiri Utama (2009—2011);
Work Experience • Purchasing Manager of PT Harapan Mandiri Utama (2009—2011);
• Marketing Manager PT Mandiri Intiperkasa (2011—2017).
• Marketing Manager of PT Mandiri Intiperkasa (2011—2017).
Rangkap Jabatan
• Marketing Director PT Mandiri Intiperkasa.
Concurrent
• Marketing Director of PT Mandiri Intiperkasa.
Position
Memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Pemegang Saham
Hubungan Afiliasi Pengendali, dan memiliki hubungan afiliasi dengan anggota Direksi Perseroan lainnya.
Affiliation He has affiliation with Board of Commissioners members and Controlling Shareholders
and he have any affiliation with other Board of Directors members.
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Patta Sofyan
Direktur Teknik
Technical Director
Kewarganegaraan I Nationality
Indonesia
Indonesian
Dasar Hukum Akta Pernyataan Keputusan Pemegang Saham Perubahan Anggaran Dasar No. 169
Pengangkatan tanggal 28 April 2021.
Legal Basis of Deed of Statement of Shareholders’ Decision on Amendment of Articles of Association
Appointment No. 169 dated 28 April 2021.
Tempat,
Ujung Pandang, 27 Oktober 1979
Tanggal Lahir
Ujung Pandang, October 27, 1979
Place, Date of Birth
Usia 46 Tahun
Age 46 Years Old
Domisili Jakarta Selatan
Domicile South Jakarta
Pendidikan • Sarjana Teknik Pertambangan dari Institut Teknologi Bandung pada tahun 2006.
Education • Bachelor of Mining Engineering from Bandung Institute of Technology in 2006.
• Project Assistant Ir. Theo Matasak’s Project (2005—2016);
• Project Assistant of Ir. Theo Matasak’s Project (2005—2016);
Pengalaman Kerja • Project Consultant PT Kalimantan Energy Lestari (2006—2007);
Work Experience • Project Consultant of PT Kalimantan Energy Lestari (2006—2007);
• Junior Consultant PT Mitrais Indonesia (2007—2008).
• Junior Consultant of PT Mitrais Indonesia (2007—2008).
Rangkap Jabatan
• Direktur Teknik PT Global Mining Services (2008—sekarang).
Concurrent
• Technical Director of PT Global Mining Services (2008-present).
Position
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan Pemegang
Saham Pengendali, dan tidak memiliki hubungan afiliasi dengan anggota Direksi
Hubungan Afiliasi Perseroan lainnya.
Affiliation He does not have affiliation with Board of Commissioners members and Controlling
Shareholders and he does not have any affiliation with other Board of Directors
members.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Perubahan Komposisi Dewan Komisaris dan Direksi
Changes in Composition of Board of Commissioners
and Board of Directors
Selama tahun buku 2025, Perseroan tidak melakukan During the 2025 fiscal year, the Company did not
perubahan komposisi Dewan Komisaris dan Direksi. make any changes to the composition of the Board of
Commissioners and the Board of Directors.
Demografi Sumber Daya Manusia [OJK C.3][GRI 2-7]
Demographics of Human Resources
Perseroan memiliki jumlah karyawan sebanyak 16 orang The Company had a total of 16 employees as of
sampai dengan 31 Desember 2025, dengan rincian December 31, 2025, detailed as follows: [GRI 3-3, 12.19.1]
sebagai berikut: [GRI 3-3, 12.19.1]
Komposisi Karyawan Berdasarkan Level Jabatan* [GRI 202-2, 12.19.3]
Employees’ Composition by Position Level* [GRI 202-2, 12.19.3]
Jabatan
2025 2024 2023
Position
Direksi 4 4 4
Board of Directors
Manajer 3 3 3
Manager
Supervisor 2 2 2
Supervisor
Staf 7 6 7
Staff
Jumlah 16 15 16
Total
*) Data PT Prima Andalan Mandiri Tbk.
*) Data of PT Prima Andalan Mandiri Tbk.
Komposisi Karyawan Berdasarkan Jenjang Pendidikan*
Employees’ Composition by Educational Level*
Pendidikan
2025 2024 2023
Education
PascaSarjana/S2 9 155 8
Master’s Degree
Strata 1/S1 285 618 244
Bachelor’s Degree
Diploma 3/D3 74 502 71
Diploma 3
Diploma 4/D4 3 3 3
Diploma 4
SMA atau Setara 1.286 419 1.203
Senior High School (or Equivalent)
Lainnya 490 428 536
Others
Jumlah 2.147 2.125 2.065
Total
*) Data konsolidasian PT Prima Andalan Mandiri Tbk dan Entitas Anak.
*) Consolidated data of PT Prima Andalan Mandiri Tbk and its Subsidiaries.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Komposisi Karyawan Berdasarkan Usia*
Employees’ Composition by Age Group*
Usia
2025 2024 2023
Age Group
≤ 25 tahun 201 114 238
≤ 25 years old
26-35 tahun 832 407 719
26-35 years old
36-45 tahun 699 277 735
36-45 years old
46-55 tahun 370 1.084 331
46-55 years old
>56 tahun 45 243 42
>56 years old
Jumlah 2.147 2.125 2.065
Total
*) Data konsolidasian PT Prima Andalan Mandiri Tbk dan Entitas Anak.
*) Consolidated data of PT Prima Andalan Mandiri Tbk and its Subsidiaries.
Komposisi Karyawan Berdasarkan Jenis Kelamin*
Employees’ Composition by Gender*
Gender
2025 2024 2023
Gender
Pria 2.068 2.049 1.990
Male
Perempuan 79 76 75
Female
Jumlah 2.147 2.125 2.065
Total
*) Data konsolidasian PT Prima Andalan Mandiri Tbk dan Entitas Anak.
*) Consolidated data of PT Prima Andalan Mandiri Tbk and its Subsidiaries.
Komposisi Karyawan Berdasarkan Jenjang Status Kepegawaian*
Employees Composition by Employment Status*
Status Karyawan
2025 2024 2023
Employment Status
Tetap 1.184 1.178 1.056
Permanent
Tidak Tetap 963 947 1.009
Contract
Jumlah 2.147 2.125 2.065
Total
*) Data konsolidasian PT Prima Andalan Mandiri Tbk dan Entitas Anak.
*) Consolidated data of PT Prima Andalan Mandiri Tbk and its Subsidiaries.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Pekerja yang Bukan Pekerja Langsung [GRI 2-8] Non-Direct Employees [GRI 2-8]
Perseroan mempekerjakan tenaga kerja tidak langsung, The Company hires non-direct workers who carry out
yaitu individu yang menjalankan pekerjaan untuk tasks for the Company but are not directly employed by
Perseroan namun tidak memiliki hubungan kerja it. These individuals come from external companies and
langsung dengan Perseroan. Tenaga kerja tersebut are placed within the Company as part of contractual
merupakan karyawan dari perusahaan lain yang agreements with service providers. Their employment
ditempatkan di lingkungan Perseroan berdasarkan duration is defined by the terms of their contracts. This
perjanjian kerja sama antara Perseroan dan vendor category comprises of outsourced and contracted
penyedia jasa, dengan masa kerja sesuai jangka waktu workers, as detailed in the following table:
kontrak yang berlaku. Kategori tenaga kerja ini meliputi
pekerja alih daya dan pekerja kontrak, sebagaimana
ditampilkan dalam tabel berikut:
Jumlah Pekerja yang Bukan Pekerja Langsung dan Jenis Kelamin Tahun 2023-2025
Total Non-Direct Workers based on Gender for Period 2023-2025
2025 2024 2023
Deskripsi
Description Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Male Female Male Female Male Female
Pekerja alih daya 0 0 0 0 0 0
Outsourced worker
Pekerja kontrak 645 9 523 6 598 5
Contracted workers
Jumlah 645 9 523 6 598 5
Total
Pendidikan dan/atau Pelatihan Dewan Komisaris,
Direksi, Komite-Komite, Sekretaris Perusahaan, dan
Unit Audit Internal
Education and/or Training of Board of Commissioners, Board of
Directors, Committees, Corporate Secretary, and Internal Audit Unit
Perseroan mengikutsertakan Dewan Komisaris, Direksi, The Company engages the Board of Commissioners,
Komite-Komite, Sekretaris Perusaaan, dan Unit Audit Board of Directors, Committees, Corporate Secretary,
Internal dalam kegiatan kegiatan pendidikan/pelatihan/ and Internal Audit Unit in educational programs,
seminar/lokakarya untuk meningkatkan kompetensi. training sessions, seminars, and workshops to enhance
Berikut rincian kegiatan pendidikan/pelatihan yang their competencies. The following is a detailed list
diikuti sepanjang tahun 2025: of the educational and training activities attended
throughout 2025:
Pendidikan dan/atau Pelatihan Dewan Komisaris Tahun 2025 [OJK E.2]
Education and/or Training of the Board of Commissioners in 2025
Nama Jabatan Pelatihan Tempat Tanggal Penyelenggara
Name Position Training Venue Date Organizer
Diah Komisaris Risk and Governance Zoom 19 Agustus 2025 Otoritas Jasa
Asriningpuri Commissioner Summit (RGS) Tahun Webinar August 19, 2025 Keuangan
Sugianto 2025 dengan tema Financial Services
“Empowering the GRC Authority
Ecocsystem to Drive
Economic Growth and
National Resilience”.
Risk and Governance
Summit (RGS) 2025 with
the theme “Empowering
the GRC Ecosystem to
Drive Economic Growth
and National Resilience”.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Pendidikan dan/atau Pelatihan Dewan Komisaris Tahun 2025 [OJK E.2]
Education and/or Training of the Board of Commissioners in 2025
Nama Jabatan Pelatihan Tempat Tanggal Penyelenggara
Name Position Training Venue Date Organizer
Diah Komisaris ACMF-ISSB Joint Zoom 4 November 2025 Asean Capital Market
Asriningpuri Commissioner Technical Training Webinar November 4, 2025 Forum/Otoritas Jasa
Sugianto Workshop for Corporate Keuangan
Preparers Asean Capital Market
Forum/Financial
Services Authority
Sendang Komisaris Risk and Governance Zoom 19 Agustus 2025 Otoritas Jasa
Pangganjar Independen Summit (RGS) Tahun Webinar August 19, 2025 Keuangan
Independent 2025 dengan tema Financial Services
Commissioner “Empowering the GRC Authority
Ecocsystem to Drive
Economic Growth and
National Resilience”.
Risk and Governance
Summit (RGS) 2025 with
the theme “Empowering
the GRC Ecosystem to
Drive Economic Growth
and National Resilience”.
Sendang Komisaris Indonesia Loan Market Four 9 April 2025 Asia Pacific Loan
Pangganjar Independen Conference Seasons April 9, 2025 Market Association
Independent Hotel
Commissioner Jakarta
Sendang Komisaris Pendidikan Profesi Zoom 6 Agustus 2025, Masyarakat Profesi
Pangganjar Independen Lanjutan (PPL) Investigasi Webinar 24 September 2025, Penilai Indonesia
Independent Terbatas vs Penilaian 26 September 2025, Indonesian Society
Commissioner Terbatas (Persamaan 1 Oktober 2025,dan of Appraisers
dan Perbedaan) 9 Oktober 2025
Advanced Professional August 6, 2025,
Education (PPL) Limited September 24, 2025,
Investigation vs Limited September 26, 2025,
Assessment (Similarities October 1, 2025,
and Differences) and
October 9, 2025
Sendang Komisaris Risk and Governance Zoom 19 Agustus 2025 Otoritas Jasa
Pangganjar Independen Summit 2025 Webinar August 19, 2025 Keuangan
Independent Financial Services
Commissioner Authority
Sendang Komisaris Indonesian State-owned Zoom 17 September 2025 Asia Pacific Loan
Pangganjar Independen Enterprises Webinar Webinar September 17, 2025 Market Association
Independent
Commissioner
Sendang Komisaris 27th ASEAN Valuers Royal 6–7 November 2025 Masyarakat Profesi
Pangganjar Independen Association Congress Orchid November 6-7, 2025 Penilai Indonesia
Independent Sheraton Indonesian Society
Commissioner Riverside of Appraisers
Hotel,
Bangkok
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Pendidikan dan/atau Pelatihan Direksi Tahun 2025 [OJK E.2]
Education and/or Training of Board of Directors in 2025
Nama Jabatan Nama Pelatihan Tempat Tanggal Penyelenggara
Name Position Name of Training Venue Date Organizer
Erita Kasih Direktur Mandiri Investment Zoom 11 Februari 2025 Bank Mandiri
Tjia Director Forum Webinar February 11, 2025
Liu Chen Zhi Direktur Unlocking Circular Zoom 15 Mei 2025 PwC Indonesia
Director Potential Across Europe Webinar May 15, 2025
and Asia Pacific Value
Chains
Patta Sofyan Direktur Indonesia Coal and Hall C 15–17 Mei 2025 Asosiasi
Director Energy Expo (ICEE) 2025 JIEXPO May 15–17, 2025 Pertambangan
and the Indonesia Clean Kemayoran Batubara Indonesia
Coal and Green Mining Indonesia Coal
Conference 2025 Mining Associaton
Handy Direktur Webinar ESG : “IFRS S1 & Zoom 24 Juni 2025 Asosiasi Emiten
Glivirgo Director S2: A Guide to Reporting Webinar June 24, 2025 Indonesia
on Climate Risks Indonesian Public
and Impacts” Listed Companies
Association
Patta Sofyan Direktur Webinar ESG : “IFRS S1 & Zoom 24 Juni 2025 Asosiasi Emiten
Director S2: A Guide to Reporting Webinar June 24, 2025 Indonesia
on Climate Risks Indonesian Public
and Impacts” Listed Companies
Association
Liu Chen Zhi Direktur Navigating Challenges: The 5 November 2025 PT Coalindo
Director Strategies for a Langham November 5, 2025 Energy & Asosiasi
Competitive and Hotel, Pertambangan
Sustainable Coal Market District 8, Batubara Indonesia
SCBD PT Coalindo Energy
& Indonesia Coal
Mining Associaton
Pendidikan dan/atau Pelatihan Komite Audit Tahun 2025
Education and/or Training of the Audit Committee in 2025
Nama Jabatan Nama Pelatihan Tempat Tanggal Penyelenggara
Name Position Name of Training Venue Date Organizer
Sendang Ketua Komite Risk and Governance Zoom 19 Agustus 2025 Otoritas Jasa
Pangganjar Audit Summit (RGS) Tahun Webinar August 19, 2025 Keuangan
Chairperson 2025 dengan tema Financial Services
of Audit “Empowering the GRC Authority
Committee Ecocsystem to Drive
Economic Growth and
National Resilience”.
Risk and Governance
Summit (RGS) 2025 with
the theme “Empowering
the GRC Ecosystem to
Drive Economic Growth
and National Resilience”.
Sendang Ketua Komite Indonesia Loan Market Four 9 April 2025 Asia Pacific Loan
Pangganjar Audit Conference Seasons April 9, 2025 Market Association
Chairperson Hotel
of Audit Jakarta
Committee
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Pendidikan dan/atau Pelatihan Komite Audit Tahun 2025
Education and/or Training of the Audit Committee in 2025
Nama Jabatan Nama Pelatihan Tempat Tanggal Penyelenggara
Name Position Name of Training Venue Date Organizer
Sendang Ketua Komite Pendidikan Profesi Zoom 6 Agustus 2025, 24 Masyarakat Profesi
Pangganjar Audit Lanjutan (PPL) Investigasi Webinar September 2025, Penilai Indonesia
Chairperson Terbatas vs Penilaian 26 September 2025, Indonesian Society of
of Audit Terbatas (Persamaan 1 Oktober 2025, Appraisers
Committee dan Perbedaan) dan 9 Oktober 2025
Advanced Professional August 6, 2025,
Education (PPL) Limited September 24, 2025,
Investigation vs Limited September 26, 2025,
Assessment (Similarities October 1, 2025, and
and Differences) October 9, 2025
Sendang Ketua Komite Risk and Governance Zoom 19 Agustus 2025 Otoritas Jasa
Pangganjar Audit Summit 2025 Webinar August 19, 2025 Keuangan
Chairperson Financial Services
of Audit Authority
Committee
Sendang Ketua Komite Indonesian State-owned Zoom 17 September 2025 Asia Pacific Loan
Pangganjar Audit Enterprises Webinar Webinar September 17, 2025 Market Association
Chairperson
of Audit
Committee
Sendang Ketua Komite 27th ASEAN Valuers Royal 6–7 November 2025 Masyarakat Profesi
Pangganjar Audit Association Congress Orchid November 6-7, 2025 Penilai Indonesia
Chairperson Sheraton Indonesian Society of
of Audit Riverside Appraisers
Committee Hotel,
Bangkok
Anang Anggota Komite Town Hall Meeting IIA Zoom 24 Januari 2025 Institute of Internal
Yudiansyah Audit IIA Town Hall Meeting Webinar January 24, 2025 Auditors – Otoritas
Audit Jasa Keuangan
Committee Institute of Internal
Member Auditors – Financial
Services Authority
Anang Anggota Komite Dukungan Dewan dan Zoom 13 Maret 2025 Institute of Internal
Yudiansyah Audit Manajemen Senior dalam Webinar March 13, 2025 Auditors
Audit Tata Kelola IA
Committee Support from the Board
Member and Senior Management
in IA Governance
Anang Anggota Komite Forum Penguatan Fungsi Zoom 19 Agustus 2025 Otoritas Jasa
Yudiansyah Audit GRC Webinar August 19, 2025 Keuangan
Audit GRC Function Financial Services
Committee Strengthening Forum Authority
Member
Anang Anggota Komite The Strategic Role of Zoom 23 Mei 2025 Ikatan Akuntan
Yudiansyah Audit Accountant in Turbulent Webinar May 23, 2025 Indonesia –
Audit Times Malaysian Institute
Committee Accountant
Member Indonesian Institute
of Accountants –
Malaysian Institute
Accountant
Anang Anggota Komite The Future of Corporate Zoom 17 April 2025 Malaysian Institute
Yudiansyah Audit Reporting Webinar April 17, 2025 Accountant
Audit
Committee
Member
Anang Anggota Komite Training dan Sertifikasi Zoom 15–16 Oktober 2025 Ikatan Komite Audit
Yudiansyah Audit QROP Webinar October 15–16, 2025 Indonesia
Audit QROP Training and Indonesian
Committee Certification Audit Committee
Member Association
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Pendidikan dan/atau Pelatihan Komite Nominasi dan Remunerasi Tahun 2025
Education and/or Training of the Nomination and Remuneration Committee in 2025
Nama Jabatan Nama Pelatihan Tempat Tanggal Penyelenggara
Name Position Name of Training Venue Date Organizer
Denny Hadian Anggota Komite ESG TALK SERIES #6: Zoom 19 September 2026 Asosiasi Emiten
Nominasi dan IFRS S2 Governance: The Webinar September 19, 2026 Indonesia
Remunerasi Strategic Role of ESG Indonesian Public
Member of the Committees Listed Companies
Nomination and Association
Remuneration
Committee
Pendidikan dan/atau Pelatihan Sekretaris Perusahaan Tahun 2025
Education and/or Training of the Corporate Secretary in 2025
Nama Jabatan Nama Pelatihan Tempat Tanggal Penyelenggara
Name Position Name of Training Venue Date Organizer
Jie Jeanny Sekretaris Effective Couching Zoom 3 Februari 2025 Excelis Indonesia
Pratiwi Perusahaan Webinar February 3, 2025
Corporate
Secretary
Jie Jeanny Sekretaris Sosialisasi POJK Nomor Zoom 6 Februari 2025 Otoritas Jasa
Pratiwi Perusahaan 45 Tahun 2024 tentang Webinar February 6, 2025 Keuangan
Corporate Pengembangan dan Financial Services
Secretary Penguatan Emiten dan Authority
Perusahaan Publik
Socialization of OJK
Regulation No. 45 of
2024 on the Development
and Strengthening
of Issuers and Public
Companies
Jie Jeanny Sekretaris Mandiri Investment Zoom 11 Februari 2025 Bank Mandiri
Pratiwi Perusahaan Forum Webinar February 11, 2025
Corporate
Secretary
Jie Jeanny Sekretaris Navigating Global The Ritz- 8 Juli 2025 Kustodian Efek
Pratiwi Perusahaan Dynamics: The Resilience Carlton July 8, 2025 Indonesia
Corporate of Indonesia’s Economic Pacific Indonesia Central
Secretary and Financial Systems Place Securities Depository
Jie Jeanny Sekretaris Invitation to Attend Astor 18 November 2025 Bursa Efek Indonesia
Pratiwi Perusahaan CEO Networking 2025 Ballroom November 18, 2025 Indonesia Stock
Corporate “Managing Global – St Regis Exchange
Secretary Trade and Empowering Hotel
Business Strategy Jakarta
Pendidikan dan/atau Pelatihan Unit Audit Education and/or Training of the Internal
Internal Tahun 2025 Audit Unit in 2025
Sepanjang tahun 2025, Unit Audit Internal tidak mengikuti Throughout 2025, the Internal Audit Unit did not
kegiatan pendidikan atau pelatihan. Perusahaan menilai participate in any education or training programs. The
kompetensi personel Unit Audit Internal sudah memadai Company assessed that the competencies of the Internal
dalam melaksanakan tugasnya. Audit Unit personnel were sufficient to effectively carry
out their duties.
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Komposisi Pemegang Saham [OJK C.3]
Shareholder Composition
Pada periode 1 Januari 2025 sampai dengan 31 During the period from January 1, 2025, to December 31,
Desember 2025, komposisi pemegang saham Perseroan 2025, the composition of the Company's shareholders
sebagai berikut: is as follows:
1 Januari 2025 31 Desember 2025
Nama January 1, 2025 December 31, 2025
Name Jumlah Saham (Lembar) Persentase Jumlah Saham (Lembar) Persentase
Total Shares (in units) Percentage Total Shares (in units) Percentage
PT Edika Agung Mandiri 2.176.000.000 61,20% 2.176.000.000 61,20%
PT Prima Andalan Utama 992.000.000 27,90% 992.000.000 27,90%
Handy Glivirgo 32.000.000 0,90% 32.000.000 0,90%
Masyarakat I Public 355.560.000 10% 355.560.000 10%
Jumlah 3.555.560.000 100% 3.555.560.000 100%
Total
Pemegang Saham Perseroan Paling Sedikit 5% atau Lebih
Shareholders of the Company Holding at least 5% or More Shares
Persentase
Nama Percentage
Name 1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
PT Edika Agung Mandiri 61,20% 61,20%
PT Prima Andalan Utama 27,90% 27,90%
Kelompok Pemegang Saham Masyarakat Kurang dari 5%
Group of Shareholders with Less than 5% Ownership
Persentase
Uraian Percentage
Description 1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
Perorangan Indonesia 5,888% 5,068%
Local Individual
Perusahaan Terbatas 4,822% 5,656%
Local Institution
Perorangan Asing 0,000% 0,001%
Foreign Individual
Badan Usaha Asing 0,190% 0,175%
Foreign Institution
Jumlah 10,90% 10,90%
Total
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Kepemilikan Tidak Langsung atas Saham oleh
Anggota Direksi dan Anggota Dewan Komisaris
Indirect Ownership of Shares by Members of Board of Directors and
Members of Board of Commissioners
1 Januari 2025 31 Desember 2025
Nama Jabatan January 1, 2025 December 31, 2025
Name Position Jumlah Saham Jumlah Jumlah Saham Jumlah
% %
Total Shares Total Total Shares Total
Eddy Sugianto Komisaris Utama 2.011.368.421 56,57% 56,57% 2.011.368.421 56,57% 56,57%
President
Commissioner
Diah Komisaris 234.189.474 Melalui 6,59% 234.189.474 Melalui 6,59%
Asriningpuri Commissioner PT Edika PT Edika
Sugianto Agung Agung
Mandiri Mandiri
1,01%. 1,01%.
Through Through
PT Edika PT Edika
Agung Agung
Mandiri Mandiri
1.01%. 1.01%.
Melalui Melalui
PT Prima PT Prima
Andalan Andalan
Utama Utama
5,58%. 5,58%.
Through Through
PT Prima PT Prima
Andalan Andalan
Utama Utama
5.58%. 5.58%.
Handy Glivirgo Direktur Utama 7.157.895 0,2% 0,2% 7.157.895 0,2% 0,2%
President Director
Erita K.Tjia Direktur Keuangan 7.157.895 0,2% 0,2% 7.157.895 0,2% 0,2%
Finance Director
Komposisi Pemegang Saham Berdasarkan
Klasifikasi Kepemilikan
Shareholder Composition Based on Ownership Classification
Uraian Jumlah Persentase Kepemilikan
Description Total Percentage of Ownership
Institusi Lokal 16 94,756%
Local Institution
Institusi Asing 45 0,175%
Foreign Institution
Individu Lokal 2.174 5,068%
Local Individual
Individu Asing 22 0,001%
Foreign Individual
Jumlah 2.257 100%
Total
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Struktur Grup Perusahaan
Company Group Structure
PT Edika Agung PT Prima Andalan Masyarakat
Handy Glivirgo
Mandiri Utama Public
61,20% 27,90% 0,90% 10%
PT Prima Andalan Mandiri
PT Mandiri PT Maritim Prima PT Mandala Karya
Intiperkasa (MIP) Mandiri (MPM) Prima (MKP)
99,99% 74% 99,99%
PT Mandirikarya PT Mandiri Karya
PT Sentarum Lines PT Tasti Laurenco
Usaha Pelabuhan Maritim (MKM)
80% 99% 30% 30%
Informasi Tentang Entitas Pengendali
dan Pemilik Manfaat Akhir
Information Regarding Controlling Entity
and Ultimate Beneficial Owners
Pemegang saham utama dan pengendali Perseroan Majority and controlling shareholders of the Company
adalah PT Edika Agung Mandiri dengan kepemilikan is PT Edika Agung Mandiri with shares ownership of
saham sebesar 61,20%. Berikut informasi mengenai 61,20%. Here is the information regarding PT Edika
PT Edika Agung Mandiri: Agung Mandiri:
Uraian Jumlah Aset (Rp) Bidang Usaha Alamat
Description Total Assets Business Activities Address
PT Edika Agung 760.000.000.000 Sesuai dengan Anggaran Dasar Perusahaan, ruang Office 8 Senopati, Fl, 28
Mandiri lingkup kegiatan Perusahaan meliputi bidang Jenderal Sudirman Kav,
pengusahaan real estat, baik yang dimiliki sendiri 52-53, Jakarta 12190,
atau disewa, perdagangan mesin, peralatan dan Indonesia.
perlengkapan lainnya, konstruksi gedung, serta
perhotelan. Saat ini, Perusahaan merupakan induk Tel : 021 – 29333189 /
perusahaan dari beberapa Entitas Anak. 29333190
According to the Company’s Articles of
Association, the scope of the Company’s activities Fax : 021 – 29333191
includes real estate development, whether owned
or leased, trading of machinery, equipment,
and other supplies, building construction, and
hospitality. Currently, the Company serves as the
holding company of several Subsidiaries.
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Komposisi Pemegang Saham PT Edika Agung Mandiri
Shareholder Composition of PT Edika Agung Mandiri
Nama Jumlah Saham (Lembar) Persentase
Name Total Shares (shares) Percentage
Eddy Sugianto 7.025.000 92,43%
Eka Rosita Kasih 250.000 3,30%
Arief Sugianto 125.000 1,64%
Diah Asriningpuri Sugianto 125.000 1,64%
Handy Glivirgo 25.000 0,33%
Erita Kasih Tjia 25.000 0,33%
Mangatur Dewata D. Batubara 25.000 0,33%
Jumlah 7.600.000 100,00%
Total
Susunan Direksi PT Edika Agung Mandiri Susunan Dewan Komisaris PT Edika Agung Mandiri
Board of Directors Composition Board of Commissioners Composition
of PT Edika Agung Mandiri of PT Edika Agung Mandiri
Direktur Utama Diah Asriningpuri Sugianto Komisaris Utama Eddy Sugianto
President Director President Commissioner
Direktur Handy Glivirgo Komisaris Mangatur Dewata
Director Commissioner Damianus Batubara
Direktur Erita Kasih Tjia
Director
Pemilik Manfaat Akhir Perseroan
Ultimate Beneficial Owner of Company
Pemilik manfaat akhir Perseroan adalah Eddy Sugianto The ultimate beneficial owner of the Company is Eddy
selaku pemegang saham pengendali PT Edika Agung Sugianto, the controlling shareholder of PT Edika
Mandiri yang merupakan perusahaan pemegang saham Agung Mandiri, which is the principal shareholder and
utama dan pengendali Perseroan. controlling entity of the Company.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Entitas Anak, Perusahaan Asosiasi,
dan/atau Joint Ventures
Subsidiaries, Associates, and/or Joint Ventures
Sampai dengan 31 Desember 2025, informasi mengenai As of December 31, 2025, the information regarding
Entitas Anak/Perusahaan Asosiasi, dan/atau Joint Subsidiaries/Associates, and/or Joint Ventures is
Venture sebagai berikut: as follows:
Kepemilikan
Tanggal
Nama Bidang Usaha Status Alamat Aset (USD) Saham MCOL
Berdiri
Name Business Activity Status Address Assets (US) Share
Date of
Ownership of
Establishment
MCOL
PT Mandiri 26 Maret 1990 Pertambangan & Aktif Pro Mandiri 291.732.656 99,99%
Intiperkasa March 26, perdagangan batu Active Building, Komplek
(MIP) 1990 bara Sentra Latumeten,
Coal mining and Jl. Prof. Dr.
trading Latumeten, No.
50, Jelambar
Baru, Grogol
Petamburan,
Jakarta Barat
PT Mandala 4 Mei 2006 Jasa penunjang Aktif Pro Mandiri 296.252.149 99,99%
Karya Prima May 4, 2006 pertambangan batu Active Building, Komplek
(MKP) bara Sentra Latumeten,
Support services for Jl. Prof. Dr.
coal mining Latumeten, No. 50,
Jelambar
Baru, Grogol
Petamburan,
Jakarta Barat
PT Maritim 25 Juli 2006 Ekspedisi Muatan Aktif Pro Mandiri 124.061.817 74,00%
Prima Mandiri July 25, 2006 Kapal & Angkutan Active Building, Komplek
(MPM) Laut Dalam Negeri Sentra Latumeten,
Expedition of Jl. Prof. Dr.
Shipping Cargo & Latumeten, No.
Domestic Maritime 50, Jelambar
Transportation Baru, Grogol
Petamburan,
Jakarta Barat
PT Sentarum 24 Mei 1976 Ekspedisi Muatan Aktif Jl. Hayam Wuruk 886.067 80,00%*
Lines (SL) May 24, 1976 Kapal & Angkutan Active No.4QX - 4RX,
Laut Dalam Negeri Kelurahan Kebon
Expedition of Kelapa, Kecamatan
Shipping Cargo & Gambir, Kota Adm.
Domestic Maritime Jakarta Pusat,
Transportation
PT Tasti 11 Agustus Pergudangan dan Non- Wisma SMR Lt. 3 9.792.810 99,00%*
Laurenco 2008 penyimpanan, Aktif Unit 04
(TL) August 11, aktivitas cold storage, Non- Jl. Yos Sudarso
2008 pergudangan dan Active Kav. 89, Kelurahan
penyimpanan lainnya Sunter Jaya,
Warehousing and Kecamatan Tanjung
Storage, Cold Storage Priok, Kota Adm.
Activities, Other Jakarta Utara
Warehousing and
Storage Services
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Kepemilikan
Tanggal
Nama Bidang Usaha Status Alamat Aset (USD) Saham MCOL
Berdiri
Name Business Activity Status Address Assets (US) Share
Date of
Ownership of
Establishment
MCOL
PT 24 Juli 2024 Pengangkutan Non Gedung Office 3.006.255 30%*
Mandirikarya July 24, 2024 dan pergudangan, -Aktif 8 Lantai 5, Jalan
Usaha Aktivitas pelayanan Non- Senopati Raya
Pelabuhan kepelabuhanan laut Active Senayan, Kebayoran
Transportation and Baru, Jakarta Selatan
warehousing, and the
provision of maritime
port services
PT Mandiri 25 April 2025 Pengangkutan Non Gedung Office 8 2.681.828 30%*
Karya Maritim April 25, 2025 dan pergudangan, -Aktif Lantai 31, Jalan
Aktivitas pelayanan Non- Senopati Raya
kepelabuhanan laut Active Senayan, Kebayoran
Transportation and Baru, Jakarta Selatan
warehousing, and the
provision of maritime
port services
*) Kepemilikan tidak langsung melalui MPM.
Indirect ownership through MPM.
Kronologi Pencatatan Saham
Chronology of Stock Listing
Perseroan melakukan Penawaran Umum Perdana The Company conducted its Initial Public Offering (IPO)
Saham (Initial Public Offering/IPO) pada tahun 2021. in 2021. A total of 355,560,000 shares of common stock
Sebanyak 355.560.000 lembar saham biasa dilepas were offered to the public at a nominal value of Rp100
kepada masyarakat dengan nilai nominal sebesar Rp100/ per share and an offering price of Rp1,420 per share.
saham dan harga penawaran sebesar Rp1.420/saham.
Perseroan memperoleh pernyataan efektif dari Otoritas The Company obtained effective approval from the
Jasa Keuangan (OJK) pada tanggal 30 Agustus 2021. Financial Services Authority (OJK) on August 30, 2021.
Pada 7 September 2021, seluruh saham Perseroan On September 7, 2021, all of the Company’s shares were
resmi dicatatkan di Bursa Efek Indonesia (BEI). Berikut officially listed on the Indonesia Stock Exchange (IDX).
adalah kronologis lengkap mengenai pencatatan The following is the full chronology of the Company’s
saham Perseroan: stock listing:
Modal Ditempatkan
Jumlah saham
Aksi Korporasi Pemegang Saham dan Disetor Penuh Kepemilikan (%)
(Lembar)
Corporation Action Shareholders Issued and Fully Paid- Ownership (%)
Total shares (Share)
in Capital
Pra Penawaran Umum PT Edika Agung 2.176.000.000 217.600.000.000 68
Perdana Saham Mandiri
Pre-Initial Public
Offering PT Prima Andalan 992.000.000 99.200.000.000 31
Utama
Handy Glivirgo 32.000.000 3.200.000.000 1
Publik (masing- - - -
masing kepemilikan di
bawah 5%)
Public (each
ownership below 5%)
Sub Jumlah 3.200.000.000 320.000.000.000 100
Sub-Total
Saham yang diperoleh - - -
kembali
Treasury Stock
Jumlah 3.200.000.000 320.000.000.000 100
Total
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Modal Ditempatkan
Jumlah saham
Aksi Korporasi Pemegang Saham dan Disetor Penuh Kepemilikan (%)
(Lembar)
Corporation Action Shareholders Issued and Fully Paid- Ownership (%)
Total shares (Share)
in Capital
Pasca Penawaran PT Edika Agung 2.176.000.000 217.600.000.000 61,20
Umum Perdana Mandiri
Saham (per 31
Desember 2021) PT Prima Andalan 992.000.000 99.200.000.000 27,90
Saham Post-Initial Utama
Public Offering (as of
Handy Glivirgo 32.000.000 3.200.000.000 0,90
December 31, 2021)
Publik (masing- 355.560.000 35.556.000.000 10
masing kepemilikan di
bawah 5%)
Public (each
ownership below 5%)
Sub Jumlah 3.555.560.000 355.556.000.000 100
Sub-Total
Saham yang diperoleh - - -
kembali
Treasury Stock
Jumlah 3.555.560.000 355.556.000.000 100
Total
Per 31 Desember PT Edika Agung 2.176.000.000 217.600.000.000 61,20
2022 Mandiri
As of December 31,
2022 PT Prima Andalan 992.000.000 99.200.000.000 27,90
Utama
Handy Glivirgo 32.000.000 3.200.000.000 0,90
Publik (masing- 355.560.000 35.556.000.000 10
masing kepemilikan di
bawah 5%)
Public (each
ownership below 5%)
Sub Jumlah 3.555.560.000 355.556.000.000 100
Sub-Total
Saham yang diperoleh - - -
kembali
Treasury Stock
Jumlah 3.555.560.000 355.556.000.000 100
Total
Per 31 Desember PT Edika Agung 2.176.000.000 217.600.000.000 61,20
2023 Mandiri
As of December 31,
2023 PT Prima Andalan 992.000.000 99.200.000.000 27,90
Utama
Handy Glivirgo 32.000.000 3.200.000.000 0,90
Publik (masing- 355.560.000 35.556.000.000 10
masing kepemilikan di
bawah 5%)
Public (each
ownership below 5%)
Sub Jumlah 3.555.560.000 355.556.000.000 100
Sub-Total
Saham yang diperoleh - - -
kembali
Treasury Stock
Jumlah 3.555.560.000 355.556.000.000 100
Total
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Modal Ditempatkan
Jumlah saham
Aksi Korporasi Pemegang Saham dan Disetor Penuh Kepemilikan (%)
(Lembar)
Corporation Action Shareholders Issued and Fully Paid- Ownership (%)
Total shares (Share)
in Capital
Per 31 Desember PT Edika Agung 2.176.000.000 217.600.000.000 61,20
2024 Mandiri
As of December 31,
2024 PT Prima Andalan 992.000.000 99.200.000.000 27,90
Utama
Handy Glivirgo 32.000.000 3.200.000.000 0,90
Publik (masing- 355.560.000 35.556.000.000 10
masing kepemilikan di
bawah 5%)
Public (each
ownership below 5%)
Sub Jumlah 3.555.560.000 355.556.000.000 100
Sub-Total
Saham yang diperoleh - - -
kembali
Treasury Stock
Jumlah 3.555.560.000 355.556.000.000 100
Total
Per 31 Desember 2025 PT Edika Agung 2.176.000.000 217.600.000.000 61,20
As of December 31, Mandiri
2025
PT Prima Andalan 992.000.000 99.200.000.000 27,90
Utama
Handy Glivirgo 32.000.000 3.200.000.000 0,90
Publik (masing- 355.560.000 35.556.000.000 10
masing kepemilikan di
bawah 5%)
Public (each
ownership below 5%)
Sub Jumlah 3.555.560.000 355.556.000.000 100
Sub-Total
Saham yang diperoleh - - -
kembali
Treasury Stock
Jumlah 3.555.560.000 355.556.000.000 100
Total
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Kronologi Pencatatan Efek Lainnya
Chronology of Other Securities Listing
Sampai dengan 31 Desember 2025, Perseroan tidak As of December 31, 2025, the Company did not issue
menerbitkan efek lain dalam bentuk apapun. Oleh karena any other securities in any form. Therefore, information
itu, informasi mengenai kronologis pencatatan efek, regarding the chronology of securities listing, corporate
aksi korporasi, perubahan jumlah efek, nama bursa di actions, changes in the number of securities, the name
mana efek lainnya dicatatkan, serta peringkat efek tidak of the stock exchange where other securities are listed,
dapat disampaikan. and securities ratings cannot be provided.
Informasi Akuntan Publik (AP)
dan Kantor Akuntan Publik (KAP)
Information on Public Accountant (PA)
and Public Accounting Firm (PAF)
Periode Biaya (Rp)
Jasa yang
Nama KAP Nama AP Alamat KAP Penugasan
diberikan Fee (Rp)
Name of PAF Name of PA Address of PAF Assignment
Services Provided
Period
Rintis, Jumadi, Toto Gedung World Trade Audit Laporan 2025 Rp2.184.000.000
Rianto & Rekan Harsono Centre (WTC) 3, Keuangan (all entities)
(firma anggota Lantai 33-43 Konsolidasian
jaringan Jl. Jend. Sudirman Perseroan Tahun
global PwC) Kav. 29-31, Buku 2025.
(a member firm Jakarta Selatan, Tidak ada jasa
of the PwC 12920 non audit yang
global network) Tel : (021) 5099 2901/ diberikan oleh KAP
3119 2901 kepada Perseroan.
Fax : (021) 5290 Audit of the
5555/ 5290 5050 Company’s
Website: www.pwc. Consolidated
com/id Financial Statements
for the 2025 Fiscal
Year. No non-audit
services is
provided by PAF to
the Company.
Rintis, Jumadi, Toto Gedung World Trade Audit Laporan 2024 Rp2.100.000.000
Rianto & Rekan Harsono Centre (WTC) 3, Keuangan (all entities)
(firma anggota Lantai 33-43 Konsolidasian
jaringan Jl. Jend. Sudirman Perseroan Tahun
global PwC) Kav. 29-31, Buku 2024.
(a member firm Jakarta Selatan, Tidak ada jasa
of the PwC 12920 non audit yang
global network) Tel : (021) 5099 2901/ diberikan oleh KAP
3119 2901 kepada Perseroan.
Fax : (021) 5290 Audit of the
5555/ 5290 5050 Company’s
Website: www.pwc. Consolidated
com/id Financial Statements
for the 2024 Fiscal
Year. No non-audit
services is provided
by the PAF to
the Company.
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Informasi Lembaga dan Profesi Penunjang
Information on Supporting Institutions and Professions
Nama Jenis dan Bentuk Jasa yang Diberikan Periode Penugasan Biaya (Rp)
Name Type and Form of Services Provided Assignment Period Fee (Rp)
PT Raya Saham Registra Jasa administrasi saham pada pasar Januari – Desember 2025 Rp124.358.295
sekunder (Pasca Listing) January – December 2025
Share Administration Services on the
Secondary Market (Post Listing)
Kantor Notaris Jose Dima Jasa notaris Januari – Desember 2025 Rp33.000.000
Satria, S.H., M.Kn Notary Services January – December 2025
PT Kustodian Sentral Efek Jasa Kustodian Januari – Desember 2025 Rp29.415.000
Indonesia (KSEI) Custodian Services January – December 2025
Alamat Kantor Pusat dan Jaringan Usaha [OJK C.2][GRI 2-1]
Addresses of Head Office and Business Network
Alamat Kantor Pusat Kantor Cabang Kalimantan Utara
Head Office Address North Kalimantan Branch Office
Gedung Office 8, Jl. Kusuma Bangsa No. 97 Gunung
Lantai 28 SCBD Lot. 28, Lingkas, Tarakan Timur, Kota Tarakan,
Jl. Jend. Sudirman Kav. 52-53, Kalimantan Utara 77111
Kebayoran Baru, Jakarta 12190
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Informasi pada Situs Perusahaan
Information on Corporate Website
Berdasarkan POJK No. 8/POJK.04/2015 tentang Pursuant to POJK No. 8/POJK.04/2015 regarding the
Situs Web Emiten atau Perusahaan Publik, Perseroan Websites of Issuers or Listed Companies, the Company
memiliki situs web resmi dengan dua bahasa yaitu operates an official website, www.mandiricoal.co.id,
www.mandiricoal.co.id yang telah dilengkapi dengan available in two languages. This website offers
berbagai informasi lengkap Perseroan, di antaranya: comprehensive information about the Company,
covering various aspects such as:
1. Informasi Perusahaan yang menjelaskan tentang 1. Company Overview: Details about the Company,
Perusahaan, susunan organisasi dan profil Dewan its organizational structure, profiles of the Board of
Komisaris dan Direksi, budaya Perusahaan, Commissioners and Directors, corporate culture,
penghargaan dan sertifikasi; awards, and certifications;
2. Lini Bisnis, menggambarkan strategi bisnis 2. Business Segments: Description of the Company’s
Perusahaan yang terdiri dari Industri dan Jasa business strategy, including its involvement in the
Konstruksi; Construction Industry and Services;
3. Keberlanjutan, menjelaskan tentang Tanggung 3. Sustainability: Explanation of the Company’s
Jawab Sosial Perusahaan, Keselamatan dan Corporate Social Responsibility, Occupational Health
Kesehatan Kerja, Lingkungan, Human Capital, and Safety practices, Environmental initiatives,
Manajemen Risiko dan Tata Kelola Perusahaan; Human Capital management, Risk Management,
and Corporate Governance;
4. Media, menjabarkan berita & siaran pers, presentasi 4. Media: Information on news updates, press
Perusahaan, majalah internal (elektronik), releases, company presentations, digital internal
aplikasi mobile, press kit dan kegiatan pers; magazines, mobile applications, press kits, and other
press-related activities;
5. Investor, menjelaskan informasi Keuangan 5. Investor Relations: Access to Financial reports such
(Laporan Tahunan, Laporan Keuangan Tahunan), as Annual Reports and Annual Financial Statements,
Kegiatan Presentasi, dan Layanan Investor; dan details about Presentation Activities, and Investor
Services; and
6. Karir, menjelaskan ikhtisar dan Penerimaan Pegawai. 6. Career Opportunities: Overview of available job positions
and employment opportunities within the Company.
Perseroan terus memperbaharui konten situs web The Company regularly updates the website content,
secara berkala yang dapat diakses secara terbuka which is publicly accessible to ensure the interests and
oleh siapa pun guna menjamin kepentingan dan hak rights of shareholders and stakeholders are upheld.
para pemegang saham dan pemangku kepentingan. The availability of key information on the Company’s
Ketersediaan informasi utama pada situs web Perseroan website is as follows:
sebagai berikut:
Uraian Ketersediaan Keterangan
Description Availability Remark
Informasi Pemegang Saham sampai dengan Pemilik Akhir Individu √ Tersedia
Shareholder Information up to the Final Individual Owner Available
Struktur Grup Perseroan √ Tersedia
Group Structure Available
Analisis Kinerja Keuangan √ Tersedia
Analysis on Financial Performance Available
Laporan Keuangan Tahunan Diaudit √ Tersedia
Audited Annual Financial Statements Available
Laporan Tahunan Terintegrasi √ Tersedia
Integrated Annual Report Available
Profil Dewan Komisaris dan Direksi √ Tersedia
Board of Commissioners and Board of Directors Profiles Available
Tata Kelola Perusahaan √ Tersedia
Corporate Governance Available
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Tentang Laporan Terintegrasi Laporan
Ikhtisar
Manajemen
Kinerja 2025 Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
About Integrated Report Management
2025 Performance
Report Highlights Management Report Company Profile Analysis and Management Discussion
05
Tinjauan
Pendukung
Bisnis
Overview of Business Support
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Kebijakan Pengelolaan Sumber Daya Manusia
Human Resources Management Policy
Perseroan mengelola sumber daya manusia (SDM) The Company manages its human resources (HR) to
untuk mendukung proses dan tujuan bisnis dalam jangka support business processes and objectives in both the
pendek maupun jangka panjang. Kebijakan pengelolaan short and long term. HR management policies, which
SDM yang meliputi aspek rekrutmen, pelatihan dan encompass recruitment, training and development,
pengembangan; manajemen kinerja, dan hubungan performance management, and industrial relations, are
industrial berlandaskan pada nilai-nilai Perseroan yaitu grounded in the Company’s core values of Integrity,
Integritas, Keunggulan, dan Tanggung Jawab. Excellence, and Responsibility.
Pada aspek rekrutmen, Perseroan melakukan perekrutan In terms of recruitment, the Company hires employees
karyawan sesuai dengan kebutuhan organisasi untuk in accordance with organizational needs to ensure
memastikan kelancaran operasional maupun fungsi the smooth operation of business activities and other
bisnis lainnya. Proses seleksi dan perekrutan dilakukan supporting functions. The selection and recruitment
secara profesional dan telah mematuhi peraturan process is conducted professionally, in compliance with
ketenagakerjaan yang berlaku serta tanpa diskriminasi. applicable labor regulations, and without discrimination.
Perseroan juga terus mengembangkan kompetensi SDM The Company continuously develops employee
melalui program pelatihan teknis, kepemimpinan, dan competencies through technical, leadership, and
keberlanjutan serta studi banding. Penilaian kinerja sustainability training programs, as well as benchmarking
karyawan dilakukan berdasarkan prinsip meritokrasi initiatives. Employee performance is assessed based
untuk memastikan obyektivitas dan transparansi. Selain on meritocratic principles to ensure objectivity and
itu, Perseroan telah memiliki perjanjian kerja bersama transparency. In addition, the Company has established
dengan karyawan sebagai dasar dalam implementasi a collective labor agreement with employees as the
hubungan industrial. [GRI 2-30] foundation for the implementation of sound industrial
relations. [GRI 2-30]
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Strategi Pengembangan SDM
Human Resource Development Strategy
Komitmen Perseroan dalam mengembangkan The Company’s commitment to developing human
kompetensi SDM dilakukan melalui keikutsertaan resource competencies is implemented through
karyawan dalam kegiatan seminar/webinar dan on the employee participation in seminars/webinars, on-
job training/acting serta pelatihan operator alat-alat berat the-job training and acting assignments, as well as
di lokasi pertambangan batu bara oleh Entitas Anak. heavy equipment operator training at coal mining sites
conducted by Subsidiaries.
Selain mengembangkan kompetensi SDM, Perseroan In addition to competency development, the Company
juga memastikan kesejahteraan karyawan melalui ensures employee welfare by providing competitive
pemberian remunerasi yang berlaku wajar di industri remuneration that is in line with prevailing practices in
batu bara. Untuk menjamin keberlanjutan operasional the coal mining industry. To support the sustainability of
usaha di lokasi pertambangan maupun kantor pusat, business operations at both mining sites and the head
Perseroan telah melaksanakan aspek Kesehatan dan office, the Company has implemented Occupational
Keselamatan Kerja (K3) bagi seluruh karyawan. Health and Safety (OHS) programs for all employees.
Pelaksanaan K3 di Perseroan dan Entitas Anak diuraikan The implementation of OHS at the Company and its
sebagai berikut: Subsidiaries is described as follows:
Kesehatan dan Keselamatan Kerja (K3) Occupational Health and Safety (OHS)
Perseroan secara konsisten melaksanakan program The Company consistently implements Occupational
Kesehatan dan Keselamatan Kerja (K3) sebagai bagian Health and Safety (OHS) programs as an integral part
integral dari penerapan usaha berkelanjutan. Program of its sustainable business practices. The OHS program
K3 bertujuan untuk memastikan bahwa lingkungan kerja, aims to ensure that the working environment—both at the
baik di kantor maupun di site pertambangan, memenuhi head office and mining sites—meets occupational health
standar kesehatan dan keselamatan kerja sehingga and safety standards, enabling all operational activities
seluruh kegiatan operasional dapat berjalan secara to be carried out safely, effectively, and sustainably.
aman, efektif, dan berkesinambungan.
Dalam praktiknya, internalisasi nilai-nilai K3 terus In practice, the internalization of OHS values is
dilakukan oleh Perseroan dan Entitas Anak agar continuously reinforced by the Company and its
menjadi budaya yang melekat dalam aktivitas kerja Subsidiaries to ensure that OHS becomes an embedded
sehari-hari. Upaya tersebut dilakukan melalui berbagai culture in daily work activities. The reinforcement is
kegiatan sosialisasi, briefing rutin, promosi K3, serta through various socialization initiatives, routine briefings,
pengawasan berkelanjutan. Untuk memastikan OHS promotions, and continuous supervision. To ensure
implementasi K3 berjalan secara optimal, manajemen optimal implementation, management conducts regular
secara rutin melakukan inspeksi terhadap area inspections of work areas, mining sites, and operational
kerja, site pertambangan, serta infrastruktur supporting infrastructure.
pendukung operasional.
Pelaksanaan K3 di Perseroan diklasifikasikan ke dalam The OHS implementation within the Company is classified
tiga kategori utama, yaitu Keselamatan Kerja, Kesehatan into three main categories. Those are Occupational
Kerja, serta Kegiatan Pendukung K3 (Safety & Health), Safety, Occupational Health, and Supporting OHS
guna menghindari tumpang tindih dan meningkatkan Activities (Safety & Health) to avoid overlap and enhance
efektivitas program. program effectiveness.
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A. Aspek Keselamatan Kerja (Safety) A. Occupational Safety Aspect (Safety)
Aspek keselamatan kerja difokuskan pada pencegahan The occupational safety aspect focuses on preventing
kecelakaan kerja, pengendalian bahaya operasional, workplace accidents, controlling operational hazards,
serta peningkatan kesadaran dan kepatuhan seluruh and enhancing awareness and compliance with safety
pekerja terhadap standar keselamatan. standards among all employees.
1. Pertemuan dan Komunikasi Keselamatan 1. Safety Meetings and Communication
a. P5M (Pertemuan Lima Menit) a. P5M (Five-Minute Meeting)
P5M merupakan kegiatan rutin yang dilaksanakan P5M is a routine activity conducted by the
oleh Penanggung Jawab Operasional (PJO) Person in Charge of Operations (PJO) for all site
kepada seluruh staf site sebelum memulai staff prior to commencing work. The meeting
pekerjaan. Dalam kegiatan ini dibahas rencana discusses work plans and realization, technical
dan realisasi pekerjaan, aspek teknis, aspek aspects, OHS and environmental aspects,
K3L, potensi bahaya, solusi serta tindak lanjut potential hazards, mitigation measures, corrective
perbaikan, dan rencana kegiatan ke depan. actions, and upcoming activity plans.
b. Safety Talk b. Safety Talk
Safety Talk dilaksanakan secara berkala di Safety Talks are conducted periodically within
masing-masing departemen sesuai dengan each department according to a predetermined
jadwal yang telah ditetapkan. Selain itu, Perseroan schedule. In addition, the Company organizes
juga menyelenggarakan General Safety Talk General Safety Talks involving all contractors
yang melibatkan seluruh kontraktor sebagai to align safety perceptions and enhance overall
sarana penyamaan persepsi dan peningkatan safety awareness.
kesadaran keselamatan.
c. HSE Meeting c. HSE Meeting
Dilaksanakan secara bi-weekly dan melalui Safety HSE Meetings are held on a bi-weekly basis
Committee Meeting. Pertemuan ini membahas through Safety Committee Meetings. These
pencapaian program kerja keselamatan, meetings discuss the achievement of safety
evaluasi kecelakaan kerja, serta isu lingkungan programs, evaluation of workplace accidents, as
dan kesehatan. well as environmental and health-related issues.
2. Inspeksi dan Monitoring Keselamatan 2. Safety Inspection and Monitoring
Untuk memastikan penerapan standar keselamatan To ensure consistent implementation of occupational
kerja berjalan secara konsisten, Perseroan safety standards, the Company carries out various
melaksanakan berbagai kegiatan inspeksi dan inspection and monitoring activities, including:
monitoring sebagai berikut:
a. Inspeksi MIP, yaitu inspeksi rutin terhadap a. MIP Inspections, which are routine inspections to
kepatuhan prosedur operasional dan standar ensure compliance with operational procedures
keselamatan di area kerja; and safety standards in work areas;
b. Inspeksi bulanan GMP Tambang dan K3L, yang b. Monthly Mining GMP and OHS-Environment
bertujuan untuk memastikan kondisi lingkungan Inspections, aimed at ensuring that working
kerja, fasilitas, serta aktivitas operasional conditions, facilities, and operational activities
memenuhi ketentuan Good Mining Practice dan comply with Good Mining Practice and
K3 Lingkungan; environmental OHS requirements;
c. Inspeksi mendadak, yang dilakukan tanpa c. Unannounced Inspections, conducted without
pemberitahuan sebelumnya untuk menilai prior notice to assess compliance with safety
kepatuhan terhadap rambu keselamatan, batas signage, operational vehicle speed limits, the
kecepatan kendaraan operasional, kelengkapan use of personal protective equipment (PPE),
APD karyawan, serta kelayakan unit dan and the fitness of work units and equipment;
peralatan kerja;
d. Observasi lapangan, yang difokuskan pada d. Field Observations, focused on safe work
perilaku kerja aman, kepatuhan penggunaan behavior, proper use of PPE, and adherence to
Alat Pelindung Diri (APD), serta kesesuaian established operating procedures.
p e n g o p e r a s i a n u n i t d e n g a n p ro s e d u r
yang berlaku.
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3. Informasi dan Promosi Keselamatan 3. Safety Information and Promotion
Sebagai upaya meningkatkan kesadaran dan To enhance awareness and participation in
partisipasi seluruh pekerja terhadap keselamatan occupational safety, the Company actively conducts
kerja, Perseroan secara aktif melaksanakan kegiatan safety information and promotion activities, including:
informasi dan promosi keselamatan, antara lain:
a. Safety alert dan safety bulletin, yang berisi a. Safety alerts and safety bulletins, providing
informasi potensi bahaya, pembelajaran dari information on potential hazards, lessons learned
insiden, serta langkah pencegahan agar kejadian from incidents, and preventive measures to
serupa tidak terulang; avoid recurrence;
b. Monthly safety performance, sebagai sarana b. Monthly safety performance communications,
komunikasi kinerja keselamatan bulanan kepada serving as a medium for conveying monthly safety
seluruh pekerja dan manajemen. performance to employees and management.
4. Pelatihan dan Kesiapsiagaan 4. Training and Emergency Preparedness
Dalam rangka meningkatkan kompetensi dan To improve employee competence and preparedness
kesiapsiagaan pekerja terhadap potensi keadaan for potential emergency situations, the Company
darurat, Perseroan melaksanakan berbagai program conducts various training programs, including:
pelatihan, antara lain:
a. Pelatihan keselamatan kerja, yang disesuaikan a. Occupational safety training, tailored to job types
dengan jenis pekerjaan dan tingkat risiko and risk levels associated with each position;
masing-masing jabatan;
b. Pelaksanaan Bulan K3 Nasional, sebagai b. National OHS Month activities, serving as
momentum peningkatan kesadaran dan a momentum to increase awareness and
partisipasi seluruh pekerja dalam penerapan K3; participation in OHS implementation;
c. Pelatihan dan simulasi tanggap darurat, untuk c. Emergency response training and simulations,
memastikan kesiapan pekerja dalam menghadapi to ensure employee readiness in dealing with
kondisi darurat seperti kebakaran, kecelakaan emergencies such as fires, workplace accidents,
kerja, atau bencana lainnya. or other disasters.
B. Aspek Kesehatan Kerja (Health) B. Occupational Health Aspect (Health)
Aspek kesehatan kerja difokuskan pada upaya preventif The occupational health aspect focuses on preventive
dan kuratif untuk menjaga kondisi kesehatan pekerja and curative efforts to maintain employees’ optimal
agar selalu prima, dengan mempertimbangkan tingkat health conditions, taking into account the risk levels of
risiko masing-masing jabatan dan area kerja. each position and work area.
1. Pemeriksaan dan Pemantauan Kesehatan yang 1. Health Examination and Monitoring These
terdiri dari; activities include:
a. Medical Check-Up (MCU) awal, berkala, a. Medical Check-Ups (MCU), comprising pre-
khusus, dan akhir. MCU khusus dilakukan bagi employment, periodic, special, and exit MCUs.
pekerja dengan risiko kesehatan tertentu atau Special MCUs are conducted for employees
pascakecelakaan kerja, seperti pemeriksaan exposed to specific health risks or after workplace
mata dan paru-paru bagi pekerja welder yang accidents, such as eye and lung examinations for
terpapar sinar dan fume; welders exposed to light radiation and fumes;
b. Konsultasi hasil MCU; b. Consultation on MCU results;
c. Cek kelelahan kerja (fatigue check); c. Work fatigue checks;
d. Cek PTM (Pencegahan dan Pengendalian d. Non-Communicable Disease (NCD) screening,
Penyakit Tidak Menular) setelah pekerja kembali conducted after employees return from leave.
dari cuti.
2. Program Pencegahan dan Promosi Kesehatan 2. Health Prevention and Promotion Programs
Perseroan juga secara aktif melaksanakan berbagai The Company actively implements various health
program pencegahan dan promosi kesehatan guna prevention and promotion programs to improve
meningkatkan kualitas hidup dan produktivitas employees’ quality of life and productivity, including:
pekerja, antara lain:
a. Penyuluhan kesehatan kerja, yang dilaksanakan a. Occupational health education, delivered through
melalui seminar kesehatan dan edukasi tematik health seminars and thematic education tailored
sesuai kebutuhan pekerja; to employee needs;
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b. Program Pengelolaan Penyakit Kronis (Prolanis), b. Chronic Disease Management Program (Prolanis),
sebagai upaya pengendalian dan pemantauan aimed at controlling and monitoring the health of
kesehatan pekerja dengan penyakit kronis setelah employees with chronic diseases after returning
Pekerja kembali dari cuti; from leave;
c. Senam sehat rutin, untuk mendorong gaya hidup c. Routine group exercise, to promote an active
aktif dan menjaga kebugaran pekerja; lifestyle and maintain employee fitness;
d. Donor darah, sebagai bentuk kepedulian sosial d. Blood donation activities, as a form of social
sekaligus upaya menjaga kesehatan pekerja. responsibility while supporting employee health.
3. Pengelolaan Risiko Kesehatan 3. Health Risk Management
Dalam rangka mengendalikan dan memitigasi risiko To control and mitigate occupational health risks,
kesehatan kerja, Perseroan melaksanakan beberapa the Company undertakes several risk management
kegiatan pengelolaan risiko, antara lain: activities, including:
a. Penyusunan dokumen Health Risk Assessment, a. Preparation of Health Risk Assessment
sebagai dasar identifikasi, analisis, dan documentation, serving as the basis for
pengendalian risiko kesehatan di lingkungan kerja; identifying, analyzing, and controlling health
risks in the workplace;
b. Pengambilan dan pengujian sampel makanan di b. Sampling and testing of food at clinics, as a
klinik, sebagai langkah preventif untuk menjamin preventive measure to ensure food safety.
keamanan pangan.
C. Kegiatan Pendukung K3 (Safety & Health) C. Supporting OHS Activities (Safety & Health)
Sebagai penguat implementasi K3 secara menyeluruh, To strengthen comprehensive OHS implementation, the
Perseroan juga melaksanakan berbagai kegiatan Company also carries out various supporting activities
pendukung yang mengintegrasikan aspek keselamatan integrating both safety and health aspects, including:
dan kesehatan, antara lain:
1. HSE Bulletin; 1. Issuance of HSE Bulletins;
2. Inspeksi K3L; 2. OHS and environmental inspections;
3. Kegiatan promosi K3 secara berkelanjutan; 3. Continuous OHS promotional activities;
4. Senam sehat bulanan sebagai bagian dari kampanye 4. Monthly group exercise, as part of a healthy lifestyle
gaya hidup sehat di lingkungan kerja. campaign in the workplace.
Melalui pelaksanaan program K3 yang terstruktur Through the structured and sustainable implementation
dan berkelanjutan ini, Perseroan berkomitmen of these OHS programs, the Company is committed
untuk menciptakan lingkungan kerja yang aman, to creating a safe, healthy, and productive working
sehat, dan produktif bagi seluruh karyawan dan environment for all employees and stakeholders.
pemangku kepentingan.
Pengembangan Kompetensi SDM Human Resources Competency
Development
Sepanjang tahun 2025, Perseroan dan Entitas Anak Throughout 2025, the Company and its Subsidiaries
melaksanakan program pengembangan kompetensi implemented employee competency development
karyawan melalui kegiatan pelatihan/seminar/workshop programs through the following training, seminar, and
sebagai berikut: workshop activities:
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Jumlah
PT Peserta Pelatihan Penyelenggara Waktu dan Tempat
Company Total Training Program Organizer Time and Venue
Participants
MIP 46 Resertifikasi Operator Mobile Crane Up Prosyd Academy Online, 6 Februari 2025
70 ton Online, February 6, 2025
Mobile Crane Operator Recertification
(Up to 70 Tons)
Resertifikasi Penanggung Jawab LSP TLIP Online, 14 Februari 2025
Pengendalian Pencemaran Air Online, February 14, 2025
Recertification of Person in Charge for
Water Pollution Control
Resertifikasi P3K Safety Preneur Inhouse di Site, 17 Februari 2025
First Aid (P3K) Recertification In-house at Site, February 17,
2025
Penanggung Jawab Pengendalian NEVIS Yogyakarta, 8-11 April 2025
Pencemaran Air Yogyakarta, April 8-11, 2025
Person in Charge of Water Pollution
Control
Sertifikasi Advanced Cardiac Life House of PERKI Jakarta, 15-17 April 2025
Support Jakarta Jakarta, April 15-17, 2025
Advanced Cardiac Life Support
Certification
Resertifikasi Pengelolaan Higiene LSP JMKP Online, 27 Mei 2025
Sanitasi Makanan Online, May 27, 2025
Recertification in Food Sanitation and
Hygiene Management
Pelatihan Health Risk Assessment Safetra Online, 1-3 Juli 2025
Health Risk Assessment Training Online, July 1-3, 2025
Pelatihan Tenaga Teknik Kelistrikan Sertifikasi Banjarmasin, 26 Juli 2025
(PLTD) Kompetensi Banjarmasin, July 26, 2025
Electrical Technical Personnel Training Mandiri
(Diesel Power Plant/PLTD) Independent
Competency
Certification
Sertifikasi Pemantauan dan NEVIS Online, 22-25 Juli 2025
Pengelolaan LB3 Online, July 22-25, 2025
Certification in Hazardous and
Toxic Waste (B3) Monitoring and
Management
Sertifikasi Pengambilan Contoh Uji Air NEVIS Online, 22-25 Juli 2025
Water Sampling Certification Online, July 22-25, 2025
Sertifikasi Madya Sistem Manajemen Prosyd Bina Online, 23-26 Juli 2025
Mutu Konstruksi Solusindo Online, July 23-26, 2025
Intermediate Certification in
Construction Quality Management
System
Resertifikasi Internasional Maritime Atrhaya Training Tarakan, 24-25 Juli 2025
Solid Bulk Cargoes Center Tarakan, July 24-25, 2025
International Recertification for
Maritime Solid Bulk Cargoes
Sertifikasi Pengawas Operasional Prosyd Bina Online, 5-8 Agustus 2025
Madya Solusindo Online, August 5-8, 2025
Intermediate Operational Supervisor
Certification
Sertifikasi Pengawas Operasional Prosyd Bina Online, 19-22 Agustus 2025
Utama Solusindo Online, August 19-22, 2025
Senior Operational Supervisor
Certification
Resertifikasi Higiene Industri Muda Safety Preneur Online, 21 Agustus 2025
Junior Industrial Hygiene Online, August 21, 2025
Recertification
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Jumlah
PT Peserta Pelatihan Penyelenggara Waktu dan Tempat
Company Total Training Program Organizer Time and Venue
Participants
MIP 46 Sertfikasi Pengawas Operasional Indo Dwi Energi Online, 13-14 Agustus 2025
Pertama Online, August 13-14, 2025
First-Level Operational Supervisor
Certification
Sertfikasi Pengawas Lingkungan PPSDM Bandung, 10-15 Agustus 2025
Environmental Supervisor Certification GeoMinerba Bandung, August 10-15, 2025
Resertifikasi Pengawas Operasional Indo Dwi Energi Online, 13-14 Agustus 2025
Pertama Online, August 13-14, 2025
First-Level Operational Supervisor
Recertification
Resertifikasi Operator PLTD Unit Kecil Sertfikasi Online, 28 Agustus 2025
Small-Scale PLTD Operator Kompetensi Online, August 28, 2025
Recertification Mandiri
Independent
Competency
Certification
Resertifikasi Pengawas Operasional Indo Dwi Energi Online, 4 September 2025
Madya Online, September 4, 2025
Intermediate Operational Supervisor
Recertification
Pelatihan Coal Quality Monitoring Pit Sucofindo Bali, 16-18 September 2025
to Port Bali, September 16-18, 2025
Coal Quality Monitoring Training (Pit
to Port)
Resertifikasi Pengawas Operasional Indo Dwi Energi Online, 25-Sep-25
Pertama Online, September 25, 2025
First-Level Operational Supervisor
Recertification
Remote Pilot Certification APDI Malang, 18-21 Oktober 2025
Malang, October 18-21, 2025
Resertifikasi Staff HR LSP MPSDM Online, 20-Nov-25
HR Staff Recertification Online, November 20, 2025
Sertifikasi pengawas Operasional Indo Dwi Energi Online, 13 Desember 2025
Pertama Online, December 13, 2025
First-Level Operational Supervisor
Certification
Sertifikasi Auditor Lingkungan Adhikriya Kualita Semarang, 21-25 Desember 2025
Environmental Auditor Certification Utama Semarang, December 21-25,
2025
MPM 7 Implementasi SMKP PPSDM Online, 3 Maret 2025-8 Maret
Implementation of Mining Safety Geominerba 2025
Management System (SMKP) Online, March 3-8, 2025
IT Infrastructure & Library Inixindo Jakarta, 9 April 2025-11 April
2025
Jakarta, April 9-11, 2025
SIO Prosyd Balikpapan, 22 April 2025-25
SIO (Operational Permit) Certification Accademy April 2025
Balikpapan, April 22-25, 2025
Oil Spill Response Pertamina Jakarta, 21 April 2025-25 April
Oil Spill Response Training Maritime Training 2025
Center Jakarta, April 21-25, 2025
POP Prosyd Online, 13 Mei 2025-16 Mei 2025
First-Level Operational Supervisor Accademy Online, May 13-16, 2025
(POP) Certification
Auditor SMKP PPSDM Online, 18 Agustus 2025-6
Mining Safety Management System Geominerba September 2025
(SMKP) Auditor Online, August 18-September 6,
2025
102 Going Adaptable and Dependable to Transform into Sustainable Business
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Jumlah
PT Peserta Pelatihan Penyelenggara Waktu dan Tempat
Company Total Training Program Organizer Time and Venue
Participants
MKP 1.481 Certified Procurement Officer IAPI Jakarta, 2-9 Juni 2025
Jakarta, June 2-9, 2025
Training of Trainer PT. Cuat Barokah Solo, 8-12 Februari 2025
Training of Trainers (ToT) Sejahtera Solo, February 8-12, 2025
Implementasi SMKP PPSDM Bandung, 17-22 Februari 2025
Implementation of Mining Safety Geominerba Bandung, February 17-22, 2025
Management System (SMKP)
Diklat dan uji kompetensi Ahli K3 umum PT. Grow Mining Online Training, 6-10 Februari
General Occupational Health and Corp Indonesia 2025
Safety (K3) Expert Training and Online, February 6-10, 2025
Competency Test
Sertifikasi JIB Crane Kelas III PT. Sinergi Jobsite Sesayap, 23-25 Feb 2025
JIB Crane Certification-Class III Safetypreneur Sesayap Jobsite, February 23-25,
Multiusaha 2025
Diklat pengajuan perpanjangan alat Prosyd Academy Online Training, 27 Februari 2025
angkat kelas I (Tadano) Online Training, February 27,
Training on Application for Renewal 2025
of Class I Lifting Equipment License
(Tadano)
TOT Level 4 PT. Cuat Barokah Solo, 8-9 Maret 2025
Training of Trainers (ToT) Level 4 Sejahtera Solo, March 8-9, 2025
Sertifikasi Pengawas Operasional PT. Sinergi Online Training, 6 Maret 2025
Pertama Safetypreneur Online Training, March 6, 2025
First-Level Operational Supervisor Multiusaha
(POP) Certification
Diklat dan pengajuan perpanjangan PT. Sinergi Online Training, 6 Maret 2025
alat angkat forklift kelas II Safetypreneur Online Training, March 6, 2025
Training and Application for Renewal Multiusaha
of Class II Forklift Lifting Equipment
License
Diklat Audit SMKP PPSDM Bandung, 7-26 April 2025
Mining Safety Management System Geominerba Bandung, April 7-26, 2025
(SMKP) Audit Training
Pelatihan dan Sertifikasi rekrutment & LSP HCMI Jakarta, 21-25 April 2025
seleksi SDM Jakarta, April 21-25, 2025
Recruitment and Human Resources
Selection Training and Certification
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Jumlah
PT Peserta Pelatihan Penyelenggara Waktu dan Tempat
Company Total Training Program Organizer Time and Venue
Participants
MKP 1.481 Pelatihan basic renang dan diving Lembaga Tarakan, 24-27 April 2025
batch 1 Pelatihan & Tarakan, April 24-27, 2025
Basic Swimming and Diving Training- Pendidikan (SSI)
Batch 1 SSI Training
& Education
Institute
Resertifikasi POP PT. Grow Mining Online Training, 30 April 2025
Re-certification of First-Level Corp Indonesia Online Training, April 30, 2025
Operational Supervisor (POP)
Pelatihan & Uji kompetensi Diklat PT. Sinergi Online, 19 Mei 2025
pengawas operasional pertama (POP) Safetypreneur Online, May 19, 2025
Training and Competency Test for Multiusaha
First-Level Operational Supervisor
(POP)
Compensation & Benefit LSP HCMI Online, 26-27 Mei 2025
Swim & lifeguard Training batch 2 Lembaga Tarakan, 27-28 Mei 2025
Pelatihan & Tarakan, May 27-28, 2025
Pendidikan (SSI)
SSI Training
& Education
Institute
MTCNA ID Networkers Jakarta, 7-9 juli 2025
Jakarta, July 7-9, 2025
Swim & lifeguard Training batch 3 Lembaga Tarakan, 25-26 Juni 2025
Pelatihan & Tarakan, June 25-26, 2025
Pendidikan (SSI)
SSI Training
& Education
Institute
Industrial Relation PT. Pinasthika Jakarta, 18-20 Juni 2025
Inti Utama Jakarta, June 18-20, 2025
(HRD Spot)
Perpanjangan Sertifikat POP Miners Education Online, 25 Juni 2025
POP Certificate Renewal Online, June 25, 2025
Auditor SMKP PPSDM Bandung, 21 Juli-9 Agustus 2025
SMKP Auditor Certification Geominerba Bandung, July 21-August 9, 2025
Tata cara penanganan dan Atrhaya Training Tarakan, 21-25 Juli 2025
pengangkutan barang berbahaya di Center Tarakan, July 21-25, 2025
pelabuhan
Procedures for Handling and
Transporting Dangerous Goods at
Ports
Training of Trainer PT. Cuat Barokah Bogor, 8-11 Juni 2025
Sejahtera Bogor, June 8-11, 2025
104 Going Adaptable and Dependable to Transform into Sustainable Business
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Jumlah
PT Peserta Pelatihan Penyelenggara Waktu dan Tempat
Company Total Training Program Organizer Time and Venue
Participants
MKP 1.481 Swim & lifeguard Training batch 4 Lembaga Tarakan,27-28 Juli 2025
Pelatihan & Tarakan, July 27-28, 2025
Pendidikan (SSI)
Training and
Education
Institute (SSI)
Swim & lifeguard Training batch 5 Lembaga Tarakan,29-30 September 2025
Pelatihan & Tarakan, September 29-30, 2025
Pendidikan (SSI)
Training and
Education
Institute (SSI)
Sertifikasi Pengawas Operasional PT. Sinergi In House, 10-13 November 2025
Pertama Safetypreneur In-House, November 10-13, 2025
First-Level Operational Supervisor Multiusaha
Certification (POP)
Resertifikasi HIMU ICCOSH Online, 25 November 2025
HIMU Recertification Online, November 25, 2025
Pengawas Operasional Madya (POM) PPSDM Bandung, 24-29 November 2025
Intermediate Operational Supervisor Geominerba Bandung, November 24-29, 2025
Certification (POM)
Diklat & sertifikasi pelaksanaan Edublast Jakarta, 11-13 Desember 2025
kegiatan geoteknik tambang mineral & Jakarta, December 11-13, 2025
batubara
Training and Certification on the
Implementation of Geotechnical
Activities for Mineral and Coal Mining
Resertifikasi POP PT. Sinergi Online, 20 November 2025
POP Recertification Safetypreneur Online, November 20, 2025
Multiusaha
Sertifikasi Higiene Industri Muda PT. Hanosen Online, 1-4 Desember 2025
Junior Industrial Hygiene Certification Pratama Online, December 1-4, 2025
4 Disciplines of Execution: RuangKerja by Periode Juli-Desember 2025
Mengeksekusi Strategi Menggunakan Ruangguru July-December 2025 Period
4 Disciplines of Execution
The 4 Disciplines of Execution:
Executing Strategy Using the 4
Disciplines of Execution
English for Business 101 RuangKerja by
Ruangguru
Conflict Management: Terapkan Gaya RuangKerja by
dan Strategi Manajemen Konflik di Ruangguru
Tempat Kerja
Conflict Management: Applying
Conflict Management Styles and
Strategies in the Workplace
Manajer Non-keuangan: Manajemen RuangKerja by
dan Laporan Keuangan Ruangguru
Financial Management and Reporting
for Non-Financial Managers
Problem Solving & Decision Making RuangKerja by
untuk Pemimpin Ruangguru
Problem Solving & Decision Making for
Leaders
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Jumlah
PT Peserta Pelatihan Penyelenggara Waktu dan Tempat
Company Total Training Program Organizer Time and Venue
Participants
MKP 1.481 7 Habits for Leader: Meningkatkan RuangKerja by Periode Juli-Desember 2025
Efektivitas Kerja melalui 7 Kebiasaan Ruangguru July-December 2025 Period
untuk Leader
The 7 Habits for Leaders: Improving
Work Effectiveness Through the 7
Habits
Kiat Problem Solving ala Konsultan RuangKerja by
Consultant-Style Problem Solving Ruangguru
Techniques
Public Speaking Mastery: Tingkatkan RuangKerja by
Kepercayaan Diri dengan Teknik NLP Ruangguru
Public Speaking Mastery: Building
Confidence Using NLP Techniques
Career Hacks: Menjadi Kompeten di RuangKerja by
Berbagai Situasi Ruangguru
Career Hacks: Becoming Competent in
Various Situations
Kuasai Bahasa Inggris untuk Pemula RuangKerja by
Mastering English for Beginners Ruangguru
Latih Critical Thinking untuk Problem RuangKerja by
Solving & Decision Making Ruangguru
Training Critical Thinking for Problem
Solving & Decision Making
Visualisasi Data untuk Pemula RuangKerja by
Data Visualization for Beginners Ruangguru
Mind Mapping untuk Tingkatkan RuangKerja by
Kreativitas dan Produktivitas Ruangguru
Mind Mapping to Enhance Creativity
and Productivity
Mengoperasikan Microsoft Office & RuangKerja by
Korespondensi untuk Sekretaris Umum Ruangguru
Microsoft Office Operations &
Business Correspondence for General
Secretarial Functions
Coaching dan Mentoring untuk RuangKerja by
Tingkatkan Performa Tim Ruangguru
Coaching and Mentoring to Improve
Team Performance
Untung Melalui Investasi Reksa Dana RuangKerja by
Achieving Financial Gains Through Ruangguru
Mutual Fund Investment
Learning Agility: Membangun RuangKerja by
Kemampuan Beradaptasi Ruangguru
Learning Agility: Building Adaptive
Capabilities
Belajar Mengelola Keuangan UMKM RuangKerja by
Managing Financial Operations for Ruangguru
MSMEs
Menyusun Model Bisnis untuk Memulai RuangKerja by
Bisnis sebagai Pemilik Usaha Ruangguru
Developing a Business Model for
Aspiring Entrepreneurs
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Jumlah
PT Peserta Pelatihan Penyelenggara Waktu dan Tempat
Company Total Training Program Organizer Time and Venue
Participants
MKP 1.481 Dasar-Dasar Literasi dan Perencanaan RuangKerja by Periode Juli-Desember 2025
Keuangan UMKM Ruangguru July-December 2025 Period
Fundamentals of Financial Literacy and
Planning for MSMEs
Menyusun Strategi Pengaturan Harga RuangKerja by
Produk untuk Wirausaha Ruangguru
Developing Product Pricing Strategies
for Entrepreneurs
Investasi Saham untuk Pemula RuangKerja by
Stock Investment for Beginners Ruangguru
Fundamental BBS: Tingkatkan RuangKerja by
Keselamatan Kerja dengan Behavior Ruangguru
Based Safety (BBS)
BBS Fundamentals: Enhancing
Workplace Safety through Behavior-
Based Safety
Emotional Intelligence: Kelola RuangKerja by
Kecerdasan Emosi dalam Karier Ruangguru
Emotional Intelligence: Managing
Emotional Intelligence for Career
Development
Workplace Competencies: RuangKerja by
Mengembangkan Kompetensi di Ruangguru
Tempat Kerja
Workplace Competencies: Developing
Professional Capabilities
Menyusun Strategi Pengaturan Harga RuangKerja by
Produk untuk Wirausaha Ruangguru
Developing Product Pricing Strategies
for Entrepreneurs
Teknik Mengelola Stress Agar Kerja RuangKerja by
Tetap Produktif Ruangguru
Stress Management Techniques to
Maintain Workplace Productivity
Dasar-Dasar Literasi dan Perencanaan RuangKerja by
Keuangan UMKM Ruangguru
Fundamentals of Financial Literacy and
Planning for MSMEs
Manajer Non-keuangan: Manajemen RuangKerja by
dan Laporan Keuangan Ruangguru
Financial Management and Reporting
for Non-Financial Managers
Menjadi Leader yang Andal Mengelola RuangKerja by
High-Potential Talent Ruangguru
Becoming a Reliable Leader in
Managing High-Potential Talent
Jago Microsoft Excel RuangKerja by
Advanced Microsoft Excel Proficiency Ruangguru
Mengolah Data dan Dokumen untuk RuangKerja by
Menjadi Tenaga Perkantoran Umum Ruangguru
Processing Data and Documents for
General Administrative Professionals
Biaya yang dikeluarkan untuk seluruh kegiatan The total cost incurred for all employee competency
pengembangan kompetensi karyawan pada tahun 2025 development activities in 2025 amounted to
adalah sebesar Rp191.597.280 (MIP), Rp441.438.400 Rp191,597,280 for MIP, Rp441,438,400 for MKP,
(MKP), dan Rp44.265.000 (MPM). Sehingga total dana and Rp44,265,000 for MPM. Accordingly, the total
yang dikeluarkan sebesar Rp677.300.680 turun dari expenditure reached Rp677,300,680, representing a
tahun 2024 sebesar Rp950.704.000. decrease from Rp950,704,000 in 2024.
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Komposisi SDM
Human Resources Composition
Komposisi jumlah karyawan Perseroan pada tahun 2025 The composition of the Company’s workforce in 2025,
berdasarkan level jabatan, usia, status kerja, pendidikan, categorized by position level, age, employment status,
dan jenis kelamin telah diuraikan di bagian Profil educational background, and gender, is presented in the
Perusahaan yang termuat dalam Laporan Tahunan ini. Company Profile section of this Annual Report.
Rencana Pengembangan SDM Tahun 2026 Human Resources Development Strategy
for 2026
Perseroan senantiasa melakukan pengembangan The Company remains committed to the continuous
sumber daya manusia (SDM) secara berkelanjutan development of its human resources (HR) as an integral
sebagai bagian dari strategi untuk mendukung part of its strategy to support the achievement of its
pencapaian tujuan bisnis jangka panjang. Komitmen long-term business objectives. This commitment is
ini diwujudkan melalui perumusan dan pelaksanaan realized through the formulation and implementation of
berbagai program pengembangan kompetensi yang various structured competency development programs
dirancang secara terstruktur, relevan dengan kebutuhan that are aligned with operational needs and responsive
operasional, serta selaras dengan dinamika industri to the evolving dynamics of the mining industry. In its
pertambangan. Dalam implementasinya, pengembangan implementation, human capital development is carried
SDM tidak hanya dilakukan di tingkat Perseroan, tetapi out not only at the Company level but also actively
juga dijalankan secara aktif oleh Entitas Anak, salah undertaken by its Subsidiaries, including PT Mandiri
satunya PT Mandiri Karya Pratama (PT MKP). Karya Pratama (PT MKP).
Pada tahun 2026, secara umum program pengembangan In 2026, the human capital development programs to
SDM yang akan dilaksanakan mencakup pelatihan teknis be implemented will generally encompass technical
yang berkaitan langsung dengan kegiatan operasional training directly related to mining operations, managerial
pertambangan, pelatihan manajerial, penguatan training, leadership development, and competency
kepemimpinan (leadership), serta peningkatan enhancement in the area of Occupational Health
kompetensi di bidang Kesehatan dan Keselamatan and Safety (OHS). These programs are designed to
Kerja (K3). Program-program tersebut dirancang untuk ensure workforce readiness in addressing operational
memastikan kesiapan SDM dalam menghadapi tantangan challenges, enhancing productivity, and maintaining
operasional, meningkatkan produktivitas, serta menjaga safety standards and business sustainability.
standar keselamatan dan keberlanjutan usaha.
PT MKP menjunjung tinggi penerapan prinsip meritokrasi, PT MKP upholds the principle of meritocracy,
di mana setiap karyawan memiliki kesempatan yang under which every employee is provided with equal
setara untuk berkembang berdasarkan kompetensi, opportunities to grow based on their competencies,
kinerja, dan potensi yang dimiliki. Sebagai bentuk performance, and potential. In support of this principle,
penerapan prinsip tersebut, PT MKP secara konsisten PT MKP consistently encourages the enhancement of
mendorong peningkatan kapabilitas karyawan melalui human capital capabilities through the formulation of
penyusunan Individual Development Plan (IDP). IDP Individual Development Plans (IDPs). The Individual
disusun sebagai alat perencanaan pengembangan Development Plan (IDP) is formulated as a development
yang mengintegrasikan kebutuhan peningkatan planning tool that integrates individual competency
kompetensi individu dengan aspirasi karier karyawan enhancement needs with employees’ career aspirations
serta kebutuhan strategis perusahaan, sehingga proses and the Company’s strategic requirements, thereby
pengembangan SDM dapat berjalan secara terarah, ensuring that human capital development is carried out
terukur, dan berkelanjutan. in a structured, measurable, and sustainable manner.
Selain pelaksanaan pelatihan dan sertifikasi teknis In addition to technical and non-technical training and
maupun non-teknis, sejak Juli 2025 PT MKP telah certification programs, since July 2025 PT MKP has
mengimplementasikan Learning Management System implemented a Learning Management System (LMS)
(LMS) bekerja sama dengan Ruangkerja by Ruangguru. in collaboration with Ruangkerja by Ruangguru. The
Implementasi LMS ini bertujuan untuk memperluas akses implementation of the LMS aims to expand access to
pembelajaran bagi seluruh karyawan, meningkatkan learning opportunities, increase employee participation,
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partisipasi dalam kegiatan pengembangan kompetensi, and enrich both the variety and quality of available
serta memperkaya variasi dan kualitas materi learning modules. Through the utilization of this digital
pembelajaran yang tersedia. Melalui pemanfaatan platform, the Company fosters a culture of continuous
platform digital ini, perusahaan dapat mendorong learning that is more adaptive to technological
budaya belajar berkelanjutan yang lebih adaptif terhadap advancements and evolving organizational needs.
perkembangan teknologi dan kebutuhan organisasi.
Melalui rangkaian program pengembangan SDM Through this comprehensive series of human capital
tersebut, Perseroan bersama PT MKP berkomitmen development programs, the Company, together with
untuk membangun sumber daya manusia yang PT Mandiri Karya Pratama (PT MKP), is committed to
kompeten, adaptif, berdaya saing, serta selaras dengan cultivating a competent, adaptive, and competitive
pencapaian kinerja operasional dan tujuan bisnis jangka workforce aligned with the achievement of operational
panjang Perseroan. performance targets and the Company’s long-term
business objectives.
Teknologi Informasi
Information Technology
Pada tahun 2025, Divisi ITE melanjutkan program In 2025, the ITE Division continued the Company’s
transformasi digital perusahaan dengan tingkat digital transformation program with a strong execution
keberhasilan tinggi, berfokus ganda pada penuntasan track record, maintaining a dual focus on completing
proyek-proyek besar yang sedang berjalan dan major ongoing projects and launching new strategic
peluncuran inisiatif strategis baru. Tahun ini, kami initiatives. During the year, we successfully finalized
berhasil menyelesaikan implementasi beberapa sistem the implementation of several critical systems that have
krusial yang berdampak langsung pada operasional a direct impact on daily operations.
harian.
Peluncuran sistem PAYDAY yang telah G0 Live The PAYDAY system was successfully launched
menggunakan framework terbaru, ditujukan untuk using the latest framework, designed to enhance data
meningkatkan keamanan data dan memenuhi kepatuhan security and ensure compliance with the Personal Data
pada UU PDP. Selain itu, peluncuran aplikasi SIAGA untuk Protection (PDP) Law. In addition, the rollout of the SIAGA
pelaporan kerusakan diharapkan dapat meningkatkan application for damage reporting is expected to improve
efisiensi dan mengotomatisasi proses pelaporan dan efficiency by automating reporting and remediation
perbaikan. Seluruh upaya ini bertujuan memperkuat processes. Collectively, these initiatives strengthen the
fondasi teknologi di Perusahaan, menjadikannya Company’s technology foundation, establishing a solid
landasan yang solid untuk pengembangan berkelanjutan platform for sustainable future development.
ke depan.
Inovasi teknologi yang kami lakukan berfungsi sebagai Our technology innovations serve as key enablers
enabler utama untuk mendukung dua pilar strategi in supporting two core business strategy pillars:
bisnis: efisiensi biaya (cost reduction) dan penguatan cost efficiency (cost reduction) and strengthened
tata kelola risiko. Proyek E-Procurement (EPROC) risk governance. The ongoing E-Procurement
yang terus berjalan menjadi kunci untuk menciptakan (EPROC) project remains instrumental in driving a
proses pengadaan yang lebih transparan, akuntabel, more transparent, accountable, and cost-efficient
dan hemat biaya. Pada saat yang sama, pengembangan procurement process. At the same time, the development
Fuel Management System (FuMS) ditujukan untuk of the Fuel Management System (FuMS) is aimed at
mengontrol konsumsi bahan bakar secara ketat dan ensuring tighter fuel consumption control and minimizing
meminimalkan pemborosan. Selanjutnya, dari sisi waste. Furthermore, from a revenue and margin
pendapatan dan perlindungan margin, proyek SYSCOAL protection perspective, the SYSCOAL Quality Control
untuk Quality Control berperan penting dalam menjaga project plays a critical role in maintaining product quality
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kualitas produk dan kepuasan pelanggan, yang secara and customer satisfaction, thereby safeguarding the
langsung melindungi pendapatan perusahaan dari Company’s revenue from potential losses or claims.
potensi kerugian atau klaim.
Kami memastikan bahwa agenda transformasi digital We have ensured that our digital transformation agenda is
terintegrasi penuh dengan agenda ESG (Lingkungan, fully integrated with the Company’s ESG (Environmental,
Sosial, dan Tata Kelola). Pada pilar Lingkungan, sistem Social, and Governance) framework. Under the
SIPALING (Modul LB3) yang telah "Go Live" membantu Environmental pillar, the SIPALING system (LB3 Module),
perusahaan mengelola dan memantau limbah B3 secara which has gone live, enables accurate and regulatory-
akurat dan patuh regulasi, menunjukkan keberpihakan compliant management and monitoring of hazardous
kami dalam environmental compliance. Pada pilar waste (B3), demonstrating our strong commitment
Sosial, kami memperkuat fokus pada Keselamatan to environmental compliance. Under the Social pillar,
dan Kesehatan Kerja (K3) melalui implementasi sistem we have reinforced our focus on Occupational Health
SISAKTY dan MEDICOAL. Inilah bukti nyata penggunaan and Safety (OHS) through the implementation of the
teknologi untuk menciptakan lingkungan kerja yang SISAKTY and MEDICOAL systems. These initiatives
lebih aman dan sehat bagi seluruh karyawan, sekaligus represent tangible proof of how technology is leveraged
memastikan perusahaan beroperasi secara bertanggung to create a safer and healthier working environment for
jawab dan berkelanjutan. all employees, while ensuring the Company operates
responsibly and sustainably.
Rencana Pengembangan Teknologi Tahun Technology Development Plan 2026
2026 [OJK F.26] [OJK F.26]
Perseroan melalui Divisi ITE akan melanjutkan In 2026, the Company, through the ITE Division, will
transformasi teknologi digital pada tahun 2026 untuk continue its digital technology transformation to support
mendukung proses bisnis yang lebih efisien dan more efficient business processes and enhance
meningkatkan praktik tata kelola teknologi. Untuk itu, technology governance practices. The technology
program pengembangan teknologi akan difokuskan development program will focus on four key priorities:
pada 4 (empat) hal, yakni akselerasi proyek tertunda acceleration of deferred projects (project re-alignment);
(project re-alignment), penguatan infrastruktur dan strengthening infrastructure and site connectivity;
konektivitas site; transformasi keamanan dan tata kelola transformation of security and data governance; and
data; dan optimalisasi SDM dan efisiensi anggaran. optimization of human resources and budget efficiency.
Akselerasi proyek tertunda akan dilakukan dengan The acceleration of deferred projects will involve the
melanjutkan dan menyelesaikan 22 proyek yang continuation and completion of 22 projects rescheduled
dijadwalkan ulang dari tahun sebelumnya. Divisi ITE from the previous year. The ITE Division will prioritize
akan fokus pada sistem yang memiliki dampak langsung systems that have a direct impact on supply chain
terhadap efisiensi rantai pasok dan operasional, and operational efficiency, including digitalization and
antara lain digitalization & integration dengan integration through the implementation of Integrated
mengimplementasikan Integrated System dengan Systems with vendors (UT & BP), as well as the
vendor (UT & BP) serta kelanjutan fase e-Procurement. continuation of the e-Procurement phase. The Company
Perseroan juga berkomitmen untuk menghasilkan is also committed to achieving operational excellence by
operasional yang prima dengan menyelesaikan Fuel completing the Fuel Management System (FuMS) and
Management System (FuMS) dan Barging & Shipping the Barging & Shipping System to support production
System untuk mendukung akurasi data produksi. data accuracy.
Fokus pada penguatan infrastruktur dan konektivitas The focus on strengthening infrastructure and site
site akan ditekankan pada ekspansi dan stabilitas untuk connectivity will emphasize expansion and stability
merespons hasil survei kepuasan pengguna mengenai improvements in response to user satisfaction survey
kendala intermiten. Strategi penguatan infrastruktur ini findings regarding intermittent disruptions. The
meliputi perluasan cakupan Wi-Fi di area operasional infrastructure enhancement strategy includes expanding
kritis dan pemutakhiran perangkat keras (workstation) Wi-Fi coverage in critical operational areas and
yang sudah memasuki masa akhir penggunaan, upgrading hardware (workstations) that have reached
khususnya di area Warehouse dan Site. Selain itu, Divisi end-of-life status, particularly in Warehouse and Site
ITE akan mengoptimalisasi Zabix IT Monitoring untuk areas. In addition, the ITE Division will optimize Zabbix
deteksi dini (early warning system) gangguan jaringan IT Monitoring as an early warning system to proactively
sebelum berdampak pada pengguna. detect network disruptions before they impact users.
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Perseroan juga akan fokus pada transformasi keamanan The Company will also prioritize security transformation
dan tata kelola data untuk mengadopsi implementasi and data governance to fully adopt the implementation of
penuh UU No. 27 Tahun 2022 tentang Perlindungan Law No. 27 of 2022 concerning Personal Data Protection
Data Pribadi (PDP) (UU PDP). Untuk itu, Divisi ITE (PDP Law). To this end, the ITE Division will strengthen
akan meningkatkan postur keamanan digital melalui the Company’s digital security posture through a security
pendekatan security culture, yakni program edukasi culture approach, including periodic education programs
berkala untuk meningkatkan literasi digital dan to enhance employees’ digital literacy and information
kesadaran keamanan informasi karyawan. Selain itu, security awareness. Furthermore, protective measures
memperkuat proteksi dengan melanjutkan fase kedua will be reinforced by proceeding with Phase II of the
Disaster Recovery Plan (DRP) serta rutin melakukan Disaster Recovery Plan (DRP) and conducting routine
penetration testing untuk semua aplikasi baru sebelum penetration testing for all new applications prior to
status Go-Live. Go-Live status.
Penguatan DRP penting dilakukan untuk memulihkan Strengthening the DRP is essential to ensure the
infrastruktur TI, data, dan sistem penting jika terjadi recovery of IT infrastructure, data, and critical systems
gangguan besar—seperti bencana alam, serangan in the event of major disruptions—such as natural
siber, atau kegagalan sistem. Implementasi DRP disasters, cyberattacks, or system failures. The DRP
bertujuan meminimalkan downtime, mempercepat implementation aims to minimize downtime, accelerate
pemulihan layanan, dan menjamin keberlangsungan service recovery, and safeguard business continuity.
bisnis Perseroan.
Sementara fokus dalam mengoptimalisasi SDM dan Meanwhile, efforts to optimize human resources and
efisiensi anggaran akan dilaksanakan melalui Resource budget efficiency will be carried out through Resource
Management, yakni peninjauan kembali beban kerja tim Management initiatives, including a reassessment of
(IT Support vs User Ratio) untuk memastikan respons team workload (IT Support vs. User Ratio) to maintain
layanan tetap agile.Perseroan juga akan meningkatkan agile service responsiveness. The Company will also
efisiensi anggaran dengan memperketat monitoring enhance budget efficiency by tightening quarterly
realisasi anggaran per kuartal guna menghindari budget realization monitoring to prevent under-utilization
under-utilization pada pos Professional Services in Professional Services expenditure and to ensure that
serta memastikan setiap investasi TI memiliki dampak every IT investment delivers measurable returns.
keuntungan yang terukur.
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Tentang Laporan Terintegrasi Laporan
Ikhtisar
Manajemen
Kinerja 2025 Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
About Integrated Report Management
2025 Performance
Report Highlights Management Report Company Profile Analysis and Management Discussion
06
Analisis dan
Pembahasan
Manajemen
Management Discussion and Analysis
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Tinjauan Perekonomian
Economic Overview
Perekonomian Dunia Global Economy
Proteksionisme dan fragmentasi yang meningkat Increasing protectionism and fragmentation weighed on
memengaruhi perekonomian global yang tumbuh the global economy, which experienced slower growth
melambat sepanjang tahun 2025. Kebijakan tarif throughout 2025. New trade tariff policies imposed by
perdagangan baru oleh Amerika Serikat (AS) terhadap the United States (US) on several of its trading partners
sejumlah negara mitra dagangnya, turut memperlemah further weakened global trade performance, as reflected
kinerja perdagangan global yang tercermin dari in the slowdown of export and import activities across
melambatnya aktivitas ekspor impor di banyak negara. many countries.
Selain dampak tarif resiprokal AS, faktor lain yang In addition to the impact of US reciprocal tariffs, other
memicu peningkatan risiko ketidakpastian gobal adalah factors contributing to heightened global uncertainty
ketegangan geopolitik seperti di kawasan Timur Tengah included geopolitical tensions, particularly in the Middle
dan perang Rusia dengan Ukraina yang terus berlanjut. East, as well as the ongoing conflict between Russia
and Ukraine.
Dalam laporan World Economic Outlook yang dirilis In its World Economic Outlook released in October
pada Oktober 2025, IMF memproyeksikan pertumbuhan 2025, the International Monetary Fund (IMF) projected
ekonomi global sebesar 3,2% pada tahun 2025, lebih global economic growth of 3.2% in 2025, higher than
tinggi dari proyeksi sebelumnya pada April 2025 its earlier April 2025 projection of 2.8%, reflecting
sebesar 2,8%, yang mencerminkan moderasi eskalasi a moderation in tariff escalation. Nevertheless, this
tarif. Proyeksi ini masih lebih rendah dari realisasi projection remains below the actual global growth of
pertumbuhan global sebesar 3,3% pada tahun 2024. 3.3% recorded in 2024.
Perekonomian negara maju diperkirakan tumbuh Advanced economies are projected to grow by 1.6%,
sebesar 1,6% dan negara-negara berkembang utama while major emerging market and developing economies
(emerging market and developing economies) diprediksi are expected to grow by 4.2%.
tumbuh sebesar 4,2%.
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Perlambatan ekonomi dan turunnya harga komoditas Economic slowdown and declining energy commodity
energi berdampak pada penurunan laju inflasi global. IMF prices contributed to a deceleration in global inflation.
memperkirakan tingkat inflasi dunia diperkirakan turun The IMF estimates that global inflation will decline to
di level 4,2%. Perkiraan ini lebih rendah dari realisasi 4.2%, lower than the actual global inflation rate of 5.8%
inflasi dunia sebesar 5,8% pada tahun 2024. Meski in 2024. However, inflation rates are expected to vary
demikian, tingkat inflasi antarnegara akan bervariasi. across countries. In general, inflation in advanced
Secara umum, inflasi di negara maju diprediksi sebesar economies is projected at 2.5%, while inflation in major
2,5% dan negara berkembang utama di level 5,3%. emerging economies is expected to be around 5.3%.
Inflasi di AS diproyeksikan naik karena perusahaan Inflation in the United States is projected to increase
mulai meneruskan beban tarif ke konsumen. Kondisi as companies begin passing tariff-related costs on
sebaliknya terjadi di sejumlah negara Asia seperti China, to consumers. Conversely, several Asian countries,
India, dan Thailand, yang diproyeksi inflasi turun sejalan including China, India, and Thailand, are expected
dengan pelemahan ekonomi. to experience lower inflation in line with weakening
economic conditions.
Dalam laporan Commodity Markets Outlook Oktober According to the Commodity Markets Outlook released
2025, World Bank memproyeksikan harga komoditas by the World Bank in October 2025, global commodity
global akan turun sebesar tujuh persen pada 2025 prices are projected to decline by approximately seven
dan 2026, didorong oleh pertumbuhan ekonomi global percent in both 2025 and 2026, driven by weak global
yang lemah, surplus minyak yang meningkat, dan economic growth, rising oil surpluses, and persistent
ketidakpastian kebijakan yang terus berlanjut. policy uncertainty.
Grafik Harga Komoditas Global
Global Commodity Price Trends
120 Energy Metals and Minerals
Agriculture Commodities
110
100
90
80
Jan-24
May-24
Sep-24
Jan-25
May-25
Sep-25
Sumber: WorldBank
Source: WorldBank
Surplus minyak global meningkat secara signifikan pada Global oil surpluses increased significantly in 2025 and
tahun 2025 dan diperkirakan akan naik tahun depan are projected to rise further next year, reaching up to 65
hingga 65 persen di atas titik tertinggi terakhir pada percent above the previous peak recorded in 2020. Oil
2020. Permintaan minyak tumbuh lebih lambat karena demand growth has slowed due to increasing adoption
meningkatnya permintaan kendaraan listrik dan hibrida of electric and hybrid vehicles, as well as stagnating oil
serta stagnasi konsumsi minyak di Tiongkok. consumption in China.
Secara keseluruhan, World Bank memperkirakan harga Overall, the World Bank projects energy prices to decline
energi turun sebesar 12 persen pada 2025 dan turun by 12 percent in 2025, followed by a further 10 percent
lagi 10 persen pada 2026. decrease in 2026.
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Perekonomian Indonesia Indonesia Economy
Perekonomian Indonesia menunjukan resiliensi di Indonesia’s economy demonstrated resilience amid
tengah ekonomi global yang melambat. Laporan Badan the slowing global economic environment. The report
Pusat Statistik (BPS) menyebut, ekonomi nasional issued by the Statistics Indonesia (BPS) states that the
tumbuh sebesar 5,11% secara akumulatif pada tahun national economy grew by 5.11% cumulatively in 2025.
2025. Pertumbuhan ini ditopang dari aktivitas domestik This growth was supported by robust domestic activity
dan permintaan luar negeri yang meningkat. and strengthening external demand.
Pertumbuhan domestik diiringi dengan sinyal Domestic growth was accompanied by signs of
membaiknya tingkat konsumsi masyarakat. Hal ini improving household consumption. This was reflected
terlihat dari beberapa indikator seperti hasil Survei in several indicators, including the Quarterly Household
Ekonomi Rumah Tangga Triwulanan (Seruti) yang Economic Survey (Seruti), which showed that per
menunjukkan bahwa konsumsi per kapita jasa makan capita consumption of food and beverage services and
minum & akomodasi serta barang & jasa lainnya masing- accommodation, as well as other goods and services,
masing tumbuh 5,76% YoY dan 7,49% YoY. grew by 5.76% YoY and 7.49% YoY, respectively.
Sektor konsumsi masyarakat yang terjaga diiringi Sustained household consumption was also
dengan aktivitas produksi yang meningkat. Prompt accompanied by increased production activity. Bank
Manufacturing Index (PMI) Bank Indonesia berada pada Indonesia’s Prompt Manufacturing Index (PMI) remained
Zona Ekspansi yaitu sebesar 51,86. in the expansionary zone at 51.86.
Dari sisi lapangan usaha, hampir seluruh sektor From an industry perspective, almost all sectors
menunjukan pertumbuhan, kecuali pertambangan yang recorded growth, with the exception of the mining
mengalami kontraksi sebesar 0,66%. Lima sektor usaha sector, which contracted by 0.66%. The five sectors
dengan kontribusi terbesar terhadap ekonomi meliputi contributing the most to the economy included
Industri Pengolahan, Pertanian, Perdagangan, dan Manufacturing, Agriculture, Trade, and Construction.
Konstruksi. Sedangkan sektor yang tumbuh paling tinggi Meanwhile, the sectors recording the highest growth
yakni Jasa Lainnya tumbuh 9,93%, Jasa Perusahaan were Other Services grew by 9.93%, Business Services
9,10%, dan Transportasi & Pergudangan 8,78%. expanded by 9.10%, and Transportation & Warehousing
increased by 8.78%.
Dari sisi pengeluaran, seluruh komponennya tumbuh From the expenditure side, all components recorded
positif sepanjang tahun 2025. Struktur perekonomian positive growth throughout 2025. The structure of the
masih tetap ditopang dari sektor konsumsi rumah economy continued to be supported by household
tangga, investasi, dan ekspor. consumption, investment, and exports.
Konsumsi rumah tangga tumbuh sebesar 4,98% Household consumption grew by 4.98%, contributing
dengan kontribusi terhadap pertumbuhan ekonomi 53.88% to economic growth. Investment, or Gross Fixed
sebesar 53,88%. Investasi atau Pembentukan Modal Capital Formation (GFCF), grew by 5.09%, contributing
Tetap Bruto (PMTB) tumbuh sebesar 5,09%, dengan 28.77% to the economy. Exports recorded the highest
kontribusi terhadap perekonomian sebesar 28,77%. growth at 7.03%, with a contribution of 22.85%to the
Ekspor tumbuh paling tinggi mencapai 7,03% dengan overall growth.
kontribusi mencapai 22,85% terhadap pertumbuhan.
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Grafik Distribusi dan Pertumbuhan Ekonomi
Economic Distribution and Growth Chart
Distribusi (%) Pertumbuhan (% c-to-c)
Distribution (%) Growth (% c-to-c)
Konsumsi Rumah Tangga
53,88 4,98
Household Consumption
Pembentukan Modal Tetap Bruto (PMTB)
28,77 Gross Fixed Capital Formation (GFCF) 5,09
Ekspor
22,85 Exports
7,03
Konsumsi Pemerintah
7,53 Government Consumption
2,50
Konsumsi Lembaga Non-Profit yang Melayani Rumah Tangga (LNPRT)
1,35 Consumption of Non-Profit Institutions Serving Households (NPISHs)
5,13
Impor
-20,54 Imports
4,77
Sumber: BPS, 2025.
Source: Statistics Indonesia, 2025.
Pertumbuhan ekonomi nasional diiringi dengan inflasi National economic growth was accompanied by rising
yang meningkat. Inflasi tahunan tahun 2025 berada di inflation. Annual inflation rate in 2025 stood at 2.92%,
level 2,92%, masih dalam kisaran target pemerintah remaining within the government's target range of
sebesar 2,5±1%. Berdasarkan kelompok, kenaikan 2.5±1%. By expenditure group, the increase in inflation
inflasi terutama dikontribusi dari makanan, minuman, was mainly driven by food, beverages, and tobacco, as
dan tembakau; dan perawatan pribadi dan jasa lainnya. well as personal care and other services.
Nilai tukar Rupiah tetap terkendali di tengah The Rupiah exchange rate remained well managed
ketidakpastian global. Demikian pula dengan posisi amid global uncertainty. Similarly, Indonesia’s foreign
cadangan devisa Indonesia yang dinilai cukup kuat exchange reserves were assessed as sufficiently
dalam menghadapi tekanan eksternal dan menjaga strong to withstand external pressures and to maintain
stabilitas makroekonomi serta sistem keuangan. macroeconomic and financial system stability.
Pada akhir Desember 2025, cadangan devisa dalam As at the end of December 2025, foreign exchange
laporan Bank Indonesia tercatat sebesar 156,5 miliar reserves, as reported by Bank Indonesia, amounted
dolar AS, meningkat dibandingkan posisi pada akhir to US$156.5 billion, an increase compared to US$150.1
November 2025 sebesar 150,1 miliar dolar AS. billion at the end of November 2025.
Kenaikan posisi cadangan devisa tersebut antara lain The increase in foreign exchange reserves was
bersumber dari penerbitan global bond pemerintah attributable, among others, to the issuance of
serta penerimaan pajak dan jasa, di tengah kebijakan government global bonds as well as tax and service
stabilisasi nilai tukar dalam menghadapi ketidakpastian receipts, alongside exchange rate stabilisation policies
pasar keuangan global yang masih tinggi. Kondusivitas amid persistently high uncertainty in global financial
makroekonomi tersebut diikuti dengan tingkat suku markets. Favourable macroeconomic conditions were
bunga acuan (BI Rate) di level 4,75%. also reflected in the benchmark interest rate (BI Rate),
which stood at 4.75%.
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Tinjauan Industri Batu Bara
Coal Industry Overview
International Energy Agency (IEA) mengungkapkan The International Energy Agency (IEA) reported that
konsumsi batu bara global mulai melandai sepanjang global coal consumption began to level off throughout
tahun 2025. Permintaan terbesar masih berasal dari 2025. Demand continued to be dominated by the
kawasan Asia yang dimotori oleh China dan India. Asian regions, led by China and India, while advanced
Sementara negara maju seperti Amerika Serikat dan economies such as the United States and the Euro area
kawasan Euro memangkas ketergantungan terhadap further reduced their reliance on fossil fuels. Global
energi fosil itu. Permintaan global diperkirakan demand is projected to increase marginally by 0.2%,
meningkat tipis sebesar 0,2%, atau masih berada di remaining in the range of approximately 8.78–8.79
kisaran 8,78–8,79 miliar ton. billion tonnes.
China tetap menjadi pelaku utama industri batu bara China remains the primary player in the global coal
global dengan porsi konsumsi sebesar 56%, dengan industry, accounting for 56% of total consumption, with
pembangkit listrik menyerap sekitar sepertiga dari power generation absorbing around one-third of total
total konsumsi dunia. India diperkirakan mencatat global demand. India is projected to record consumption
pertumbuhan konsumsi sebesar 1,3% pada tahun 2025, growth of 1.3% in 2025, reaching 1.31 billion tonnes, to
mencapai 1,31 miliar ton, untuk menopang sektor baja support its steel and power generation sectors.
dan listrik.
Permintaan yang stabil menunjukan komoditas batu Stable demand indicates that coal remains an important
bara tetap menjadi bagian penting dalam upaya bauran component of the energy mix. In addition, rising
energi. Selain itu, peningkatan harga gas alam dunia dan global natural gas prices and the still-limited output
masih rendahnya output energi hijau seperti tenaga hidro of renewable energy sources such as hydropower
dan angin memengaruhi tingkat akselerasi penggunaan and wind have affected the pace of renewable energy
energi terbarukan di banyak negara. adoption in many countries.
Namun demikian, produksi yang berlebih di tengah Nevertheless, oversupply amid stable demand led to a
stabilnya permintaan menyebabkan harga batu bara decline in global coal prices throughout 2025. Demand
global menurun sepanjang tahun 2025. Fluktuasi fluctuations and increasingly intense competition also
permintan dan persaingan yang semakin ketat juga continue to pose challenges for the coal industry.
menjadi tantangan industri batu bara.
Indonesia menargetkan produksi batu bara berdasarkan Indonesia has set a coal production target of 739.7
RKAB yang disetujui mencapai 739,7 juta ton. Pasokan million tonnes based on the approved Work Plan and
batu bara diutamakan untuk kebutuhan dalam negeri Budget (RKAB). Coal supply is prioritised for domestic
(Domestic Market Obligation atau DMO) yang mencapai needs through the Domestic Market Obligation (DMO),
239,7 juta ton. Target DMO itu lebih tinggi dari realisasi which is targeted at 239.7 million tonnes, higher than
DMO pada 2024 sebesar 209,93 juta ton. the realised DMO of 209.93 million tonnes in 2024.
Pasokan batu bara untuk konsumsi domestik sebagian Coal supplied for domestic consumption is largely
besar digunakan untuk memenuhi kebutuhan Pembangkit used to meet the needs of coal-fired power plants
Listrik Tenaga Uap (PLTU). Selain itu digunakan untuk (PLTU), as well as for industrial purposes, including
industri, termasuk untuk kebutuhan smelter. smelter operations.
Dari sisi ekspor, Kementerian ESDM memperkirakan From an export perspective, the Ministry of Energy and
ekspor batu bara Indonesia akan turun sebesar 20 Mineral Resources (MEMR) projects that Indonesia’s coal
juta ton sampai dengan 30 juta ton dibanding tahun exports will decline by 20–30 million tonnes compared
sebelumnya yang mencapai 555 juta ton. Penurunan to the previous year’s level of 555 million tonnes. This
ini disebabkan perlambatan ekonomi di negara tujuan decline is primarily attributable to economic slowdowns
ekspor utama seperti China. Untuk mengatasi hal in major export destination countries, such as China.
tersebut, ekspor digeser ke pasar yang potensial To mitigate this impact, exports are being redirected to
seperti Filipina. potential markets such as the Philippines.
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Tinjauan Operasi per Segmen Usaha
Overview of Business Segment Operations
Perseroan memiliki 3 (tiga) unit usaha yang dikelola The Company has three business units managed
melalui Entitas Anak yaitu pertambangan batu bara through its Subsidiaries, namely coal mining through
melalui PT Mandiri Intiperkasa (MIP), jasa kontraktor PT Mandiri Intiperkasa (MIP), coal mining contractor
penambangan batu bara melalui PT Mandala Karya services through PT Mandala Karya Prima (MKP), and
Prima (MKP) dan Transhipment melalui PT Maritim Prima transshipment through PT Maritim Prima Mandiri (MPM).
Mandiri (MPM).
Segmen Pertambangan Batu Bara (Mandiricoal)
Overview of Business Segment Operations (Mandiricoal)
Proses produksi pertambangan batu bara yang The coal mining production process carried out by MIP
dilaksanakan oleh Entitas Anak MIP sebagai berikut: as Subsidiary is as follows:
Pengurukan tanah penutup Penempatan lapisan tanah humus Rehabilitasi/Reklamasi
Overburden dumping Topsoil placement Rehabilitation/Reclamation
Pemboran & Pemindahan Penambangan Penumpukan Batu
Peledakan tanah penutup Batu Bara Bara Reject
tanah penutup Overburden Coal Mining Stockpile Reject Coal
Overburden Drilling removal
Pembersihan lahan & Blasting
Land clearing &
topsoil removal
Batu Bara Kotor
(atap & lantai)
Dirty Coal
(roof & top)
Pemecahan &
Pencucian Batu
Bara
Lapisan Batu Bara I Coal Seam
Coal Crusher &
Washing
Pemboran & Peledakan Batu Bara Batu Bara Fresh
Coal Drilling & Blasting Fresh Coal
Anchorage Tanjung Batu Pemuatan Batu Bara ROM Stockpile Pengangkutan
Tarakan Coal loading ROM Stockpile Coal hauling
Pemecahan
Batu Bara
Coal Crushing
Batu Bara Bersih
Clean Coal
Conveyor Stockpile Batu Bara
Conveyor Coal Stockpile
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Pembersihan Lahan Pengupasan Tanah Pucuk Pertambangan Batu Bara
Land Clearing Topsoil Stripping Coal Mining
01 02 03
Land clearing dapat diartikan Pengupasan permukaan tanah pucuk Pengambilan Batu Bara (coal
sebagai suatu aktivitas sampai dengan batu bara terbuka getting) Kegiatan penambangan
pembersihan lahan siap tambang. (expose) dan siap diambil untuk batu bara Perseroan dilakukan
Land clearing can be defined as an diproduksi Perseroan. dengan metode tambang terbuka
activity of clearing land in Land clearing can be defined as an (open pit mining). Kedalaman
preparation for mining. activity of clearing land in tambang Perseroan sampai saat ini
preparation for mining. mencapai kurang lebih 150 meter.
Sebelum diambil dari permukaan
dengan menggunakan Bulldozer dan
Fasilitas dan Pelabuhan Coal Handling Pengangkutan ke Penumpukan Excavator, batu bara dibersihkan
Coal Handling Facilities and Ports Transportation to Stockpiles terlebih dahulu (coal cleaning) agar
05 04 terbebas dari material Overburden
dan endapan lainnya.
Coal getting The Company’s coal
mining activities are carried out
using the open-pit mining method.
The depth of the Company’s mine
currently reaches approximately
150 meters. Before being extracted
Menggunakan pelabuhan yang from the surface using Bulldozers
Proses pengangkutan Perseroan
dimiliki sendiri di sungai Krassi dan and Excavators, the coal is first
dimulai dari pengangkutan produk
sungai Sesayap yang dilengkapi cleaned (coal cleaning) to remove
pertambangan batu bara di
dengan fasilitas penanganan batu it from Overburden material and
mining pit menuju stockpile yang
bara, Perseroan siap mengirimkan other deposits.
berlokasi di sungai Krassi dengan
batu bara dengan menggunakan jarak 9-13 kilometer dan stockpile
tongkang ke lokasi transhipment di Pengambilan batu bara kotor
yang berlokasi di sungai Sesayap
Tanjung Batu. Dirty coal getting
dengan jarak 2-6 kilometer.
Utilizing its own ports on the Krassi The Company’s transportation
Sisa penambangan batu bara
and Sesayap rivers equipped with process begins with transporting
yang berupa hasil dari kegiatan
coal handling facilities, the company the coal mining products from the
coal cleaning (roof) dan coal
is prepared to transport coal using mining pit to the stockpile located
getting (floor) akan dikumpulkan
barges to the transshipment location on the Krassi River, which is 9-13
kemudian diangkut ke fasilitas
at Tanjung Batu. kilometers away, and the stockpile
pencucian batu bara.
located on the Sesayap River, which
The residual coal mining, which
is 2-6 kilometers away.
consists of the results of coal
cleaning (roof) and coal getting
(floor) activities, will be collected
Pelabuhan Mother Vessel and then transported to the coal
Mother Vessel Port
washing facilities.
06
Setelah batu bara tiba di lokasi transhipment di
Tanjung batu, batu bara siap dimuat ke dalam
Mother Vessel, untuk selanjutnya diantarkan
kepada pelanggan.
Once the coal arrives at the transshipment site
in Tanjung Batu, it is ready to be loaded onto the
Mother Vessel and subsequently delivered to the
customers.
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Produk dan Spesifikasi Batu Bara Coal Products and Specifications
Perseroan melalui MIP memproduksi batu baranya, Through MIP, the Company produces its coal, known as
yaitu Mandiri Coal, untuk dijual ke pelanggan dengan MandiriCoal, for sale to customers with calorific values
nilai kalori berkisar antara 4.500 kkal/kg sampai dengan ranging from 4,500 kcal/kg to 4,700 kcal/kg GAR, with
4.700 kkal/kg GAR dengan kandungan abu dan sulfur relatively low ash and sulfur content, making MandiriCoal
yang relatif rendah, sehingga Mandiri Coal masuk ke fall into the environmentally friendly category of coal.
dalam kategori batu bara yang ramah lingkungan. The general specifications of MandiriCoal are as follows:
Spesifikasi umum dari batu bara Mandiri Coal yang
sebagai berikut:
Uraian Spesifikasi Batu Bara
Description Coal Specification
Total Kelembapan Air (ar%) 29-30
Total Moisture Content (ar%)
Kandungan Abu (adb %) 5-6
Ash Content (adb %)
Bahan Volatile (adb %) 36-40
Volatile Matter (adb %)
Karbon Tetap (%) By difference
Fixed Carbon (%)
Nilai Kalori (kkal/kg GAR) 4.500-4.700
Calorific Value (kcal/kg GAR)
Total Sulfur (adb %) <1
Total Sulfur (adb %)
Indeks Kemampu-Gerusan 42-44
Hardgrove Grindability Index
Produksi Batu Bara Mandiricoal Coal Production of Mandiricoal
2025 2024 2023
Uraian
Description Target Realisasi Target Realisasi Target Realisasi
Target Realization Target Realization Target Realization
Produksi Batu Bara (juta ton) 10,13 9,28 9,90 9,20 10,50 10,08
Coal Production (million tons)
Produksi batu bara Mandiricoal mencapai sebesar 9,28 Mandiricoal’s coal production amounted to 9.28 million
juta ton pada tahun 2025, tidak mencapai dari yang tonnes in 2025, not achieving the targeted production of
ditargetkan sebesar 10,13 juta ton. Hal ini disebabkan 10.13 million tonnes. This was attributable to fluctuating
kondisi pasar komoditas batu bara global yang fluktuatif global coal commodity market conditions accompanied
disertai penurunan harga. by declining prices.
Pendapatan Revenue
Pendapatan neto dari segmen pertambangan batu bara Net revenue from the coal mining segment amounted to
sebesar US$545,79 juta di tahun 2025, turun sebesar US$545.79 million in 2025, representing a year-on-year
14% secara tahunan (year on year /YoY) dari tahun (YoY) decrease of 14% from US$638.44 million in 2024.
2024 sebesar US$638,44 juta.
Profitabilitas Profitability
Hasil segmen dari segmen pertambangan batu bara The profit from the coal mining segment amounted to
sebesar US$32,71 juta di tahun 2025, turun sebesar US$32.71 million in 2025, representing a decrease of
53% dari tahun 2024 yang mencapai US$70,35 juta. 53% from US$70.35 million in 2024.
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Segmen Bisnis Jasa Kontraktor Penambangan Batu Bara
Coal Mining Contractor Business Segment
Unit usaha jasa penambangan kontraktor Perseroan The Company’s mining contractor service business unit,
yang dilaksanakan oleh MKP mencakup pemindahan conducted by MKP, encompasses overburden removal
Overburden dan penyewaan alat berat untuk and heavy equipment rental for the mining process.
proses penambangan.
Volume Produksi Production Volume
Kinerja produksi segmen bisnis Jasa Kontraktor Throughout 2025, the performance of the Coal Mining
Penambangan Batu bara sepanjang tahun 2025 adalah Contractor Service business segment in terms of
sebagai berikut: production is outlined as follows:
Uraian
2025 2024 2023
Description
Pemindahan Lapisan Penutup (BCM) 54.696.190 56.992.920 58.714.233
Stripping Ratio (BCM)
Batu Bara yang Ditambang (metrik ton) 5.014.649 4.991.094 5.820.380
Mined Coal (metric tons)
Pendapatan Revenue
Pada tahun 2025, pendapatan neto dari segmen Jasa In 2025, net revenue from the Coal Mining Contractor
Kontraktor Penambangan Batu Bara sebesar US$302,84 Services segment amounted to US$302.84 million,
juta, turun sebesar 0,4% YoY dari tahun 2024 sebesar representing a year-on-year (YoY) decrease of 0.4%
US$304,09 juta. from US$304.09 million in 2024.
Profitabilitas Profitability
Pada tahun 2025, hasil dari segmen Jasa Kontraktor In 2025, segment results from the Coal Mining
Penambangan Batu Bara sebesar US$24,89 juta, Contractor Services segment amounted to US$24.89
turun sebesar 20% YoY dari tahun 2024 sebesar million, representing a year-on-year (YoY) decrease of
US$31,27 juta. 20% from US$31.27 million in 2024.
Segmen Bisnis Transhipment Batu bara
Coal Transhipment Business Segment
Perseroan melalui Entitas Anak yaitu MPM mengelola The Company oversees its coal shipping operations
bisnis pengapalan batu bara. Proses transhipment through its Subsidiary, MPM. The transhipment process
dilakukan dari sungai Krassi ke Mother Vessel di involves moving coal from the Krassi river to the Mother
titik pemuatan pelabuhan laut. MPM mengoperasikan Vessel at the seaport’s loading point. MPM utilizes 19
sebanyak 19 set kapal tunda dan tongkang dengan sets of tugboats and barges, ranging in size from 300
ukuran 300 dan 330 feet. to 330 feet.
Di pelabuhan laut, MPM mengoperasikan sebanyak 3 Within the seaport, MPM utilizes three units of Floating
(tiga) unit Floating Crane untuk memindahkan batu bara Cranes to transfer coal from barges to the Mother
dari tongkang ke Mother Vessel. Selain melayani MIP, Vessel. Besides catering to MIP, MPM provides coal
MPM juga melayani pihak ketiga untuk pengangkutan transportation services to third parties and handles
batu bara dan PT Petro Niaga Mandiri untuk melayani fuel transportation services for PT Petro Niaga Mandiri.
transportasi bahan bakar.
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Volume Pengangkutan Transportation Volume
MPM mengangkut sebanyak 9.655.826 metrik ton batu MPM transported approximately 9,655,826 metric tons
bara di tahun 2025, yang sebagian besar merupakan of coal in 2025, the majority of which consisted of
batu bara produksi MIP. Pada periode yang sama, coal produced by MIP. During the same period, MPM’s
Floating Crane MPM memindahkan sebanyak 8.464.057 floating cranes handled the transfer of 8,464,057 million
juta metrik ton batu bara. metric tons of coal.
Berikut perkembangan volume pengangkutan batu bara The following highlights the Company’s progress in coal
dan bahan bakar oleh Perseroan: and fuel transportation volumes:
Topik Material Tahun 2025
Material Topics for year 2025
Uraian
2025 2024 2023
Description
Volume Kargo Batu Bara (metrik ton) 9,66 10,86 12,26
Coal Cargo Volume (metric tons)
Jumlah Trip (x) 1.019 1.192 1.417
Total Trips (x)
Kapal Tunda (unit) 19 24 22
Tugboat (unit)
Tongkang (unit) 19 24 22
Barge (unit)
Tongkang Bahan Bakar Minyak
Fuel Barge
Uraian
2025 2024 2023
Description
Volume Kargo (juta liter) 31,91 43,95 35,90
Cargo Volume (liter)
Floating Crane
Floating Crane
Uraian
2025 2024 2023
Description
Volume Kargo Batu Bara (metrik ton) 8,46 8,00 9,08
Coal Cargo Volume (metric tons)
Floating Crane (unit) 3 3 3
Floating Crane (unit)
Pendapatan Revenue
Pada tahun 2025, pendapatan neto dari segmen In 2025, net revenue from the Coal Transshipment
Transhipment Batu Bara sebesar US$40,41 juta, segment amounted to US$40.41 million, representing
turun sebesar 12% YoY dari tahun 2024 sebesar a year-on-year (YoY) decrease of 12% from US$45.84
US$45,84 juta. million in 2024.
Profitabilitas Profitability
Pada tahun 2025, hasil dari segmen Transhipment Batu In 2025, profit from the Coal Transshipment segment
Bara sebesar US$14,35 juta, turun sebesar 9% YoY dari amounted to US$14.35 million, representing a year-
tahun 2024 sebesar US$15,70 juta. on-year (YoY) decrease of 9% from US$15.70 million
in 2024.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Tabel Perbandingan Target dan Realisasi Pendapatan dan Laba Rugi [GRI 3-3, 12.8.1][OJK F.2]
Comparison Table of Target and Actual Revenue and Profit/Loss [GRI 3-3, 12.8.1][OJK F.2]
Pendapatan (US$ Juta) Laba/(Rugi) Tahun Berjalan (US$ Juta)
Tahun Revenue (US$ Million) Profit/Loss for the Year (US$ Million)
Year Target Realisasi Target Realisasi
Target Realization Target Realization
2025 500-600 666,87 30-50 71
2024 800 767 120 117
2023 940 917 223 234
Sesuai tabel di atas, pendapatan tercapai sebesar According to the table above, revenue reached 111%-
111%-133% dari target, dan laba tahun berjalan tercapai 133% of the target, and profit for the year reached 141%-
141%-235% dari target. Pencapaian ini dipengaruhi oleh 235% of the target. This achievement was driven by
penjualan dan harga batu bara di pasar global. sales levels and coal prices in the global market.
Distribusi Nilai Ekonomi Economic Value Distribution
Berdasarkan kinerja di atas, distribusi nilai ekonomi Considering the aforementioned performance, the
yaitu nilai ekonomi langsung yang dihasilkan, nilai Company can outline the distribution of economic value,
ekonomi yang didistribusikan, serta nilai ekonomi yang comprising the directly generated economic value,
ditahan dapat dipetakan secara lebih komprehensif. distributed economic value, and retained economic value
Nilai ekonomi langsung yang dihasilkan mencerminkan of Mandiricoal. The directly generated economic value
pendapatan yang diperoleh dari aktivitas operasional represents the revenue derived from the Company’s
Mandiricoal, sedangkan nilai ekonomi yang operational activities. The distributed economic
didistribusikan menggambarkan berbagai pengeluaran value encompasses various expenditures made by
Mandiricoal sebagai kontribusi terhadap pertumbuhan the Company to contribute to economic growth and
ekonomi dan kesejahteraan pemangku kepentingan, stakeholders well-being, including salary disbursements,
termasuk pembayaran gaji, pajak, dividen, biaya kepada tax payments, dividends, supplier payments, and
pemasok, serta alokasi dana untuk masyarakat melalui funding allocated for community initiatives under the
Program Tanggung Jawab Sosial dan Lingkungan Social and Environmental Responsibility Programs
(TJSL). Adapun nilai ekonomi yang ditahan merupakan (TJSL). The retained economic value denotes the
selisih antara nilai ekonomi yang dihasilkan dan yang surplus between the directly generated economic value
didistribusikan, yang selanjutnya digunakan untuk and the distributed economic value, which is used for
mendukung pengembangan usaha. Rincian nilai the Company’s business expansion. A comprehensive
ekonomi yang dihasilkan, didistribusikan, dan ditahan breakdown of the Company’s directly generated,
sepanjang tahun 2025 disajikan sebagai berikut: distributed, and retained economic values in 2025 is
[GRI 3-3, 201-1, 12.8.1, 12.8.2] provided below: [GRI 3-3, 201-1, 12.8.1, 12.8.2]
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Tabel Distribusi Nilai Ekonomi Tahun 2023-2025
Table of Economic Value Distribution for 2023-2025
(US$ Penuh)
(in US$)
Uraian
2025 2024 2023
Description
Nilai Ekonomi yang Dihasilkan
Generated Economic Value
Penjualan 666.874.493 766.734.814 917.050.635
Sales
Pendapatan Keuangan 6.471.745 7.433.258 9.125.645
Finance Income
Pendapatan Lainnya 3.899.229 1.395.979 16.187.324
Other Income
Total Nilai Ekonomi yang Dihasilkan 677.245.467 775.564.051 942.363.604
Total Generated Economic Value
Nilai Ekonomi yang Didistribusikan
Distributed Economic Value
Beban Pokok Pendapatan 454.358.357 482.430.981 453.579.170
Cost of Revenues
Beban Penjualan 28.260.891 28.165.644 31.278.510
Selling Expenses
Beban Administrasi dan Umum 27.126.186 29.053.639 27.086.011
Administrative and General Expenses
Beban Lainnya - - -
Other Expenses
Beban Keuangan 5.868.537 6.826.494 6.973.945
Financial Expenses
Beban Pajak Penghasilan 20.408.221 29.983.369 60.598.601
Income Tax Expense
Dividen 62.389.253 120.550.332 215.989.817
Dividend
Pembayaran kepada Pemerintah 70.086.522 81.718.647 127.391.583
Payments to the Government
Investasi Masyarakat 601.487 469.709 544.000
Community Investment
Total Nilai Ekonomi yang Didistribusikan 669.099.454 779.198.815 923.441.637
Total Distributed Economic Value
Nilai Ekonomi Ditahan 8.146.013 (3.634.764) 18.921.967
Retained Economic Value
Berdasarkan tabel di atas, nilai ekonomi yang dihasilkan Based on the table above, the economic value generated
per 31 Desember 2025 mengalami penurunan as of December 31, 2025, decreased compared to 2024.
dibandingkan tahun 2024. Hal itu dipengaruhi oleh This was influenced by lower sales and finance income,
berkurangnya penjualan, pendapatan keuangan dan which was partially offset by an increase in other
saling hapus atas meningkatnya pendapatan lainnya. income. Meanwhile, the economic value distributed
Sedangkan nilai ekonomi yang didistribusikan pada in the reporting year also decreased compared to the
tahun pelaporan mengalami penurunan dibandingkan previous year, in line with the reduction in cost of goods
tahun sebelumnya sejalan dengan berkurangnya beban sold, general and administrative expenses, finance
pokok pendapatan, beban adminstrasi dan umum, beban costs, income tax expense, dividend payments, and
keuangan, beban pajak penghasilan, pembayaran payments to the government. The changes in generated
dividen, dan pembayaran kepada pemerintah. Kenaikan and distributed economic value resulted in an increase
nilai ekonomi yang dihasilkan dan didistribusikan in the retained economic value for the reporting year.
tersebut berdampak terhadap peningkatan nilai ekonomi
yang ditahan pada tahun pelaporan.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Pembiayaan atau Investasi yang Sejalan Regarding Financing or Investment Aligned
dengan Kegiatan Berkelanjutan [OJK F.3] with Sustainable Activities [OJK F.3]
Mandiricoal mendukung penerapan POJK Keuangan/ MandiriCoal supports the implementation of Financial
Kegiatan Berkelanjutan yang efektif berlaku sejak Services Authority Regulation (POJK) on Sustainable
1 Januari 2021 melalui pelaksanaan pembiayaan Finance/Activities, which took effect on January 1,
dan investasi yang selaras dengan prinsip-prinsip 2021, by allocating financing and investments aligned
keberlanjutan. Untuk memastikan kesesuaian tersebut, with sustainable initiatives. The criteria for financing
Mandiricoal mengadopsi sejumlah kriteria pembiayaan or investment programs that comply with sustainable
atau investasi yang dianggap sejalan dengan kegiatan activities are as follows:
berkelanjutan sebagai berikut:
1. Mengutamakan upaya efisiensi dan efektivitas 1. Prioritizing the efficiency and effectiveness of natural
penggunaan sumber daya alam secara berkelanjutan; resource utilization in a sustainable manner;
2. Mencegah/membatasi/mengurangi/memperbaiki 2. Preventing, limiting, reducing, or remediating
kerusakan lingkungan hidup, peningkatan polusi, environmental damage, pollution, waste, ecosystem
limbah, kerusakan ekosistem, dan ketidakadilan/ degradation, and social inequality; or
kesenjangan sosial; atau
3. Memberikan solusi bagi masyarakat yang 3. Providing solutions for communities affected by
menghadapi dampak perubahan iklim. climate change.
Per 31 Desember 2025, Mandiricoal melaksanakan As at December 31, 2025, Mandiricoal implemented
sejumlah program yang selaras dengan kegiatan some programs aligned with sustainable activities
berkelanjutan melalui berbagai inisiatif Tanggung Jawab through various Social and Environmental Responsibility
Sosial dan Lingkungan (TJSL). Melalui pelaksanaan (TJSL) initiatives. Through the implementation of these
program tersebut, Mandiricoal berupaya memberikan programs, Mandiricoal seeks to make a real contribution
kontribusi nyata dalam mengurangi ketidakadilan to reducing inequality and social disparities within
dan kesenjangan sosial di masyarakat. Selama tahun communities. During the reporting year, the Company
pelaporan, realisasi dana TJSL yang disalurkan disbursed TJSL funds amounting to US$601,487.
Perseroan mencapai US$601.487.
Lebih dari itu, Mandiricoal juga menawarkan produk Beyond these initiatives, Mandiricoal also offers
berkelanjutan yang memberikan manfaat lingkungan, sustainable products that deliver environmental, social,
sosial, dan ekonomi, sekaligus menjaga kesehatan and economic benefits, while safeguarding public health
masyarakat dan kelestarian lingkungan sepanjang and environmental sustainability throughout their life
siklus hidupnya, mulai dari pemilihan bahan baku hingga cycle, from the selection of raw materials to end use
penggunaan akhir oleh konsumen. Mandiricoal terus by consumers. Mandiricoal continues to strengthen this
memperkuat komitmen ini melalui penerapan standar commitment through the implementation of established
yang ditetapkan serta pemberian rekomendasi yang standards and the provision of relevant and optimal
relevan dan optimal guna mendukung terwujudnya recommendations to support the comprehensive
praktik keberlanjutan secara menyeluruh. adoption of sustainable practices.
Perbandingan Target dan Realisasi pada Produk Berkelanjutan [OJK F3]
Comparison of Targets and Achievements in Sustainable Products [OJK F3]
2025 2024 2023
Portofolio Aset Strategis
Strategic Asset Portfolio Target Realisasi Target Realisasi Target Realisasi
Target Realization Target Realization Target Realization
Produksi Fresh Coal (MT Juta) 9,93 9,02 9,60 8,81 10,30 9,77
Fresh Coal Production
(Million MT)
Produksi Clean Coal (MT Juta) 0,20 0,26 0,30 0,39 0,20 0,31
Clean Coal Production
(Million MT)
Total Produksi (MT Juta) 10,13 9,28 9,90 9,20 10,50 10,08
Total Production (Million MT)
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Implikasi Finansial Serta Risiko dan Financial Implications as well as Other
Peluang Lain Akibat dari Perubahan Iklim Risks and Opportunities Arising from
Climate Change
Perubahan iklim membawa dampak signifikan bagi Climate change has significant implications for
Mandiricoal yang bergerak di sektor pertambangan Mandiricoal, which operates in the coal mining, mining
batu bara, kontraktor penambangan, dan layanan contractor, and transshipment service sectors. In mining
transhipment. Pada kegiatan pertambangan dan and mining contractor activities, increased intensity of
kontraktor penambangan, intensitas hujan ekstrem extreme rainfall has the potential to disrupt overburden
berpotensi mengganggu aktivitas overburden, hauling, removal, hauling, and material handling operations due
dan penanganan material akibat genangan, longsor, to flooding, landslides, and reduced ground stability.
maupun penurunan stabilitas tanah. Cuaca panas Extreme heat conditions may also affect operational
ekstrem juga dapat memengaruhi kinerja operasional, performance, occupational safety, and the durability
keselamatan kerja, dan durabilitas peralatan berat. of heavy equipment. Meanwhile, in transshipment
Di sisi lain, untuk kegiatan transhipment, risiko fisik activities, physical risks such as high waves, adverse
seperti gelombang tinggi, cuaca buruk, dan perubahan weather conditions, and changing wind patterns may
pola angin dapat menghambat mobilisasi tongkang, hinder barge mobilisation, extend vessel waiting times,
memperpanjang waktu tunggu kapal, dan menimbulkan and result in logistical cost inefficiencies. Changes in
ketidakefisienan biaya logistik. Perubahan regulasi iklim global and national climate-related regulations, including
global dan nasional, termasuk kebijakan pembatasan emission limitation policies and the energy transition
emisi serta transisi energi, juga memberi tekanan agenda, also place additional pressure on coal demand,
tambahan terhadap permintaan batu bara, yang pada which may ultimately affect the sustainability of the
akhirnya berdampak pada keberlanjutan rantai nilai Company’s value chain. [GRI 3-3, 12.8.1]
perusahaan. [GRI 3-3, 12.8.1]
Di tengah tantangan tersebut, perubahan iklim Amid these challenges, climate change also presents
juga membuka berbagai peluang strategis bagi a range of strategic opportunities for Mandiricoal.
Mandiricoal. Pada operasi pertambangan dan kontraktor In mining and mining contractor operations, there
penambangan terdapat ruang besar untuk meningkatkan is significant potential to enhance energy efficiency
efisiensi energi melalui elektrifikasi peralatan, optimasi through equipment electrification, optimisation of fuel
konsumsi bahan bakar, digitalisasi manajemen tambang, consumption, digitalisation of mine management, and
serta penerapan teknologi rendah emisi yang dapat the adoption of low-emission technologies that may
mengurangi biaya jangka panjang. Pada kegiatan reduce long-term costs. In transshipment activities,
transhipment, implementasi sistem navigasi berbasis the implementation of weather-based navigation
cuaca, optimasi rute perjalanan, serta peningkatan systems, route optimisation, and improvements in
efisiensi armada dapat menurunkan intensitas emisi fleet efficiency can reduce emission intensity while
dan meningkatkan reliabilitas layanan. enhancing service reliability.
Selain itu, meningkatnya fokus industri pada ESG Furthermore, the increasing industry focus on
menciptakan peluang bagi Mandiricoal untuk environmental, social, and governance (ESG) aspects
memperkuat reputasi melalui praktik operasional yang creates opportunities for Mandiricoal to strengthen its
lebih adaptif terhadap risiko iklim, termasuk rehabilitasi reputation through operational practices that are more
lahan, pengelolaan air berkelanjutan, serta penyediaan adaptive to climate-related risks. These include land
layanan logistik dan penambangan yang lebih efisien. rehabilitation, sustainable water management, and the
Dengan memanfaatkan peluang tersebut, Mandiricoal provision of more efficient mining and logistics services.
dapat membangun ketahanan bisnis sekaligus By capitalising on these opportunities, Mandiricoal
meningkatkan daya saing di era transisi energi. can enhance business resilience while improving its
competitiveness in the era of energy transition.
Namun demikian, Mandiricoal belum bisa menyampaikan Nevertheless, Mandiricoal is currently unable to present
perhitungan terkait implikasi finansial akibat perubahan quantified calculations of the financial implications
iklim terhadap kinerja operasional dan keuangan of climate change on its operational and financial
alam laporan ini karena datanya belum tersedia. performance in this report, as the relevant data is not
[GRI 201-2, 12.2.2] yet available. [GRI 201-2, 12.2.2]
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Adapun Peta Jalan Menuju Emisi Nol Bersih Mandiricoal Mandiricoal’s Roadmap towards Net Zero Emissions
selaras dengan Peta Jalan Menuju Emisi Nol Bersih is aligned with Indonesia’s Energy Sector Net Zero
pada Sektor Energi di Indonesia pada tahun 2060 yang Emissions Roadmap for 2060, as established by the
ditetapkan oleh Kementerian Energi dan Sumber Daya Ministry of Energy and Mineral Resources of the
Mineral Republik Indonesia dan International Energy Republic of Indonesia and the International Energy
Agency. Prinsip Utama Peta Jalan Emisi Nol Bersih Agency. The core principles of Mandiricoal’s Net Zero
Mandiricoal adalah Peningkatan pemanfaatan energi Emissions Roadmap include increasing the utilisation
baru terbarukan (EBT), pengurangan energi fosil, of new and renewable energy (NRE), reducing fossil
Elektrifikasi, Bahan bakar bersih, dan pemanfaatan energy consumption, electrification, the use of cleaner
carbon capture dan storage (CCS). fuels, and the implementation of carbon capture and
storage (CCS).
2021 2022 2023 2024 2025
PT Mandiri
Intiperkasa memulai Survei awal lokasi
Pemasangan pembangunan green Program Kampung
solar cell untuk Pemasangan solar house yang berbasis Iklim (PROKLIM) di
greenhydro Desa Sengkong
jalan hauling dan cell untuk settling Transisi Biosolar Transisi Biosolar Transisi Biosolar
sekitar office pond (B30) (B35) (B40)
Installation of solar Installation of solar PT Mandiri Intiperkasa Transition to Initial site survey for
cells for hauling cells for settling commenced the biodiesel (B35) the Climate Village
development of a Program (PROKLIM)
roads and office ponds greenhouse based on in Sengkong Village
areas green hydrogen Transition to biodiesel
Transition to biodiesel (B40)
(B30)
Kewajiban Program Pensiun [GRI 201-3] Pension Program Obligations [GRI 201-3]
Mandiricoal memastikan pemenuhan kewajiban Mandiricoal ensures the fulfilment of its long-term
imbalan kerja jangka panjang melalui penyediaan employee benefit obligations through the provision
program pensiun yang mengikuti ketentuan Peraturan of a pension program in accordance with prevailing
Ketenagakerjaan maupun Kontrak Kerja Bersama, labour regulations and the Collective Labour Agreement,
dengan prinsip memberikan manfaat yang paling based on the principle of providing the most favourable
menguntungkan bagi karyawan. Skema ini pada benefits to employees. This scheme is essentially a
dasarnya merupakan program pensiun imbalan pasti defined benefit pension plan, under which the benefits
di mana besaran manfaat yang diterima karyawan payable to employees upon retirement are calculated
pada saat pensiun dihitung berdasarkan formula yang based on formulas stipulated by applicable regulations.
ditetapkan oleh regulasi. Mandiricoal secara konsisten Mandiricoal consistently assesses and discloses the
menilai dan mengungkapkan kewajiban aktuaria yang resulting actuarial obligations to ensure transparency
timbul untuk memastikan transparansi dan akuntabilitas and accountability in the management of these
dalam pengelolaan komitmen jangka panjang tersebut. long-term commitments.
Perhitungan kewajiban pensiun dilakukan oleh The pension obligation is calculated annually by an
aktuaris independen setiap tahun menggunakan independent actuary using the projected unit credit
metode projected unit credit, termasuk penilaian nilai method, including the assessment of the present value of
kini kewajiban melalui pendiskontoan arus kas masa the defined benefit obligation by discounting future cash
depan dengan tingkat bunga obligasi pemerintah yang flows using relevant government bond interest rates.
relevan. Selisih antara nilai kini kewajiban imbalan The difference between the present value of the defined
pasti dan nilai wajar aset program diungkapkan dalam benefit obligation and the fair value of plan assets is
laporan keuangan konsolidasian. Biaya jasa kini yang disclosed in the consolidated financial statements.
mencerminkan peningkatan kewajiban akibat jasa Current service cost, which reflects the increase in
karyawan selama tahun berjalan dicatat sebagai beban obligations arising from employee service during the
imbalan kerja. Pendekatan ini memastikan bahwa year, is recognised as an employee benefit expense.
Mandiricoal mengelola komitmen pensiunnya secara This approach ensures that Mandiricoal manages its
prudent, patuh regulasi, serta mendukung kesejahteraan pension commitments prudently, in compliance with
karyawan secara berkelanjutan. regulatory requirements, and in support of sustainable
employee welfare.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Bantuan Finansial yang Diterima dari Financial Assistance Received from the
Pemerintah [GRI 201-4, 12.21.3] Government [GRI 201-4, 12.21.3]
Selama tahun pelaporan, Mandiricoal tidak menerima During the reporting year, Mandiricoal did not receive
bentuk bantuan finansial apa pun dari pemerintah, baik any form of financial assistance from the government,
dalam bentuk subsidi, insentif, hibah, keringanan pajak, including subsidies, incentives, grants, tax relief, or other
maupun fasilitas pendanaan lainnya. Seluruh kegiatan financing facilities. All of Mandiricoal’s operational and
operasional dan investasi Mandiricoal dijalankan secara investment activities were carried out independently
mandiri melalui pendanaan internal dan mekanisme through internal funding and prevailing commercial
komersial yang berlaku. Hal ini menunjukkan mechanisms. This reflects Mandiricoal’s independence
independensi Mandiricoal dalam mengelola bisnis in managing its business and its commitment to
serta komitmen untuk beroperasi secara transparan operating transparently and in compliance with
dan sesuai ketentuan yang berlaku. applicable regulations.
Tinjauan Keuangan
Financial Overview
Analisis dan pembahasan kinerja keuangan Perseroan The analysis and discussion of the Company’s financial
tahun 2025 berpedoman pada Laporan Keuangan yang performance for 2025 are based on the Financial
telah diaudit oleh Kantor Akuntan Publik Rintis, Jumadi, Statements audited by Public Accounting Firm Rintis,
Rianto, dan Rekan. Laporan keuangan konsolidasian Jumadi, Rianto, and Rekan. The Company’s consolidated
Perusahaan disusun dan disajikan Standar Akuntansi financial statements have been prepared and presented
Keuangan (SAK) di Indonesia, yaitu Pernyataan in accordance with Indonesian Financial Accounting
Standar Akuntansi Keuangan (PSAK), yang mencakup Standards (SAK), namely the Statements of Financial
Pernyataan dan Interpretasi yang dikeluarkan oleh Accounting Standards (PSAK), including the Statements
Dewan Standar Akuntansi Keuangan (“DSAK”) Ikatan and Interpretations issued by the Financial Accounting
Akuntan Indonesia. Standards Board (DSAK) of the Indonesian Institute
of Accountants.
Laporan Posisi Keuangan Konsolidasian
Consolidated Statements of Financial Position
Aset
Assets
(Dalam US$)
(In US$)
Pertumbuhan
Keterangan Growth
2025 2024
Description Nominal
%
Nominal
Aset Lancar 267.155.292 298.540.889 (31.385.597) (11%)
Current Assets
Aset Tidak Lancar 462.041.455 460.675.575 1.365.880 0,30%
Non-current Assets
Jumlah Aset 729.196.747 759.216.464 (30.019.717) (4%)
Total Assets
Perseroan mencatatkan aset sebesar US$729,20 The Company recorded total assets of US$729.20
juta di tahun 2025, turun sebesar 4% dibandingkan million in 2025, representing a decrease of 4%
tahun 2024 sebesar US$759,22 juta. Aset lancar turun compared to US$759.22 million in 2024. Current assets
menjadi US$267,16 juta yang terutama disebabkan declined to US$267.16 million, primarily driven by a
oleh penurunan kas dan setara kas Perseroan menjadi decline in the Company’s cash and cash equivalents
US$118,64 juta di tahun 2025 dari tahun sebelumnya to US$118.64 million in 2025 from US$151.69 million in
sebesar US$151,69 juta. the previous year.
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Aset tidak lancar meningkat sebesar 0,3% menjadi Non-current assets increased by 0.3% to US$462.04
US$462,04 juta di tahun 2025, dibanding tahun million in 2025, compared to US$460.67 million in the
sebelumnya sebesar US$460,67 juta. Peningkatan previous year. The increase in non-current assets was
aset tidak lancar terutama disebabkan oleh naiknya mainly attributable to higher investment in Government
investasi pada Obligasi Pemerintah dan saling-hapus Bonds, partially offset by a decrease in income tax,
dengan penurunan pajak penghasilan serta penurunan as well as depreciation in fixed assets and right-
nilai aset tetap dan aset hak-guna. of-use assets.
Liabilitas
Liabilities
(Dalam US$)
(In US$)
Pertumbuhan
Keterangan Growth
2025 2024
Description Nominal
%
Nominal
Liabilitas Jangka Pendek 97.398.183 113.508.584 (16.110.401) (14%)
Short-term Liabilities
Liabilitas Jangka Panjang 42.150.234 64.008.320 (21.858.086) (34%)
Long-term Liabilities
Jumlah Liabilitas 139.548.417 177.516.904 (37.968.487) (21%)
Total Liabilities
Liabilitas Perseroan sebesar US$139,55 juta di tahun The Company’s liabilities amounted to US$139.55 million
2025, menurun sebesar 21% dari tahun 2024 sebesar in 2025, representing a decrease of 21% from US$177.52
US$177,52 juta. Penurunan liabilitas disebabkan million in 2024. The decrease in liabilities was due to a
berkurangnya liabilitas jangka pendek dan liabilitas reduction in both short-term and long-term liabilities.
jangka panjang.
Liabilitas jangka pendek sebesar US$97,40 juta di Short-term liabilities amounted to US$97.40 million in
tahun 2025, turun sebesar 14% dari tahun 2024 2025, representing a decrease of 14% from US$113.51
sebesar US$113,51 juta yang terutama disebabkan oleh million in 2024, primarily due to lower trade payables
menurunnya utang usaha karena pembayaran kepada resulting from supplier payments and a reduction in
pemasok dan penurunan volume pembelian di periode purchase volume in the current period.
berjalan.
Liabilitas jangka panjang sebesar US$42,15 juta Long-term liabilities amounted to US$42.15 million
di tahun 2025, turun sebesar 34% dari tahun 2024 in 2025, representing a decrease of 34% from
sebesar US$64,01 juta yang terutama disebabkan oleh US$64.01 million in 2024, mainly attributable to to a
menurunnya liabilitas sewa-setelah dikurangi bagian decrease in lease liabilities, after deducting the current
yang jatuh tempo dalam setahun. maturity portion.
Ekuitas
Equity
(Dalam US$)
(In US$)
Pertumbuhan
Keterangan Growth
2025 2024
Description Nominal
%
Nominal
Ekuitas 589.648.330 581.699.560 7.948.770 1%
Equity
Ekuitas Perseroan sebesar US$589,65 juta di tahun The Company’s equity amounted to US$589.65 million
2025, naik tipis sebesar 1% dari tahun 2024 yang in 2025, representing a slight increase of 1% from
sebesar US$581,70 juta. US$581.70 million in 2024.
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Laporan Laba/(Rugi) Dan Penghasilan Komprehensif Lainnya Konsolidasian
Consolidated Statements of Profit or Loss and Other Comprehensive Income
(Dalam US$)
(In US$)
Pertumbuhan
Keterangan Growth
2025 2024
Description Nominal
%
Nominal
Pendapatan 666.874.493 766.734.814 (99.860.321) (13%)
Revenue
Beban Pokok Pendapatan (524.444.879) (564.149.628) 39.704.749 (7%)
Cost of Revenues
Laba Kotor 142.429.614 202.585.186 (60.155.572) (30%)
Gross Profit
Laba Sebelum Pajak 90.635.770 146.515.045 (55.879.275) (38%)
Profit Before Tax
Laba Tahun Berjalan 70.535.266 116.915.568 (46.380.302) (40%)
Profit for the Year
Penghasilan Komprehensif Tahun Berjalan 70.338.023 116.482.228 (46.144.205) (40%)
Comprehensive Income for the Year
Laba Tahun Berjalan yang Dapat Diatribusikan kepada:
Profit for the Year Attributable to:
Pemilik Entitas Induk 66.686.414 112.766.026 (46.079.612) (41%)
Owners of the Parent Entity
Kepentingan Non Pengendali 3.848.852 4.149.542 (300.690) (7%)
Non-controlling Interests
Penghasilan Komprehensif Tahun Berjalan yang Dapat Diatribusikan kepada:
Comprehensive Income for the Year Attributable to:
Pemilik Entitas Induk 66.612.467 112.483.271 (45.870.806) (41%)
Owners of the Parent Entity
Kepentingan Non Pengendali 3.725.556 3.998.957 (273.401) (7%)
Non-controlling Interests
Laba per Saham Dasar 0,01876 0,03172 (0,01296) (41%)
Basic Earnings per Share
Pendapatan Revenue
Perseroan mencatatkan pendapatan sebesar US$666,87 The Company recorded revenue of US$666.87 million in
juta di tahun 2025, turun sebesar 13% dari tahun 2024 2025, representing a decrease of 13% from US$766.73
sebesar US$766,73 juta. Penurunan disebabkan million in 2024. The decline was attributable to lower
berkurangnya penjualan batu bara akibat penurunan coal sales as a result of declining coal prices in the
harga batu bara di pasar global. global market.
Beban Pokok Pendapatan Cost of Revenue
Beban pokok pendapatan sebesar US$524,45 juta di Cost of revenue amounted to US$524.45 million in 2025,
tahun 2025, turun sebesar 7% dari tahun 2024 sebesar representing a decrease of 7% from US$564.15 million
US$564,15 juta. Penurunan terutama disebabkan in 2024. The decrease was primarily due to lower land
berkurangnya pajak PBB dan royalty/iuran eksploitasi and building tax (PBB) and royalty/exploitation fees
dibanding tahun sebelumnya masing-masing menjadi compared to the previous year, amounting to US$4.18
US$4,18 juta dan US$70,09 juta. million and US$70.09 million, respectively.
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Laba Kotor Gross Profit
Perseroan mencatatkan laba kotor sebesar US$142,43 The Company recorded gross profit of US$142.43
juta di tahun 2025, turun sebesar 30% dari tahun 2024 million in 2025, representing a decrease of 30% from
sebesar US$202,58 juta. US$202.58 million in 2024.
Laba Bersih Net Income
Laba bersih Perseroan tercatat sebesar US$70,54 juta The Company’s net income amounted to US$70.54
di tahun 2025, turun sebesar 40% dibanding tahun million in 2025, representing a decrease of 40%
2024 sebesar US$116,91 juta. Penurunan ini disebabkan compared to US$116.91 million in 2024. The decline was
berkurangnya pendapatan karena penurunan harga jual mainly attributable to lower revenue due to a decrease
batu bara di pasar internasional. in coal selling prices in the international market.
Penghasilan Komprehensif Tahun Berjalan Total Comprehensive Income for the Year
Penghasilan Komprehensif Tahun Berjalan sebesar Total comprehensive income for the year amounted to
US$70,34 juta di tahun 2025, turun sebesar 40% dari US$70.34 million in 2025, representing a decrease of
tahun 2024 sebesar US$116,48 juta. 40% from US$116.48 million in 2024.
Laba per Saham Earnings per Share
Pada tahun 2025, laba per saham Perseroan sebesar In 2025, the Company’s earnings per share amounted
US$0,019, turun sebesar 41% dibanding tahun 2024 to US$0.019, representing a decrease of 41% compared
sebesar US$0,032. to US$0.032 in 2024.
Laporan Arus Kas Konsolidasian
Consolidated Statements of Cash Flow
(Dalam US$)
(In US$)
Pertumbuhan
Keterangan Growth
2025 2024
Description Nominal
%
Nominal
Arus Kas dari Aktivitas Operasi 146.187.651 120.450.190 25.737.461 21%
Cash Flows Provided by Operating Activities
Arus Kas Digunakan untuk Aktivitas Investasi (63.407.396) (20.215.623) (43.191.773) 214%
Cash Flows Used for Investing Activities
Arus Kas Digunakan untuk Aktivitas Pendanaan (115.827.463) (171.598.323) 55.770.860 (33%)
Cash Flows Used for Financing Activities
Kas dan Setara Kas Akhir Tahun 118.641.063 151.688.271 (33.047.208) (22%)
Cash and Cash Equivalents at End of Year
Arus Kas dari Aktivitas Operasi Cash Flows Provided by Operating Activities
Pada tahun 2025, kas neto dari aktivitas operasi tercatat In 2025, net cash generated from operating activities
sebesar US$146,19 juta, naik sebesar 21% dari tahun amounted to US$146.19 million, representing an increase
2024 sebesar US$120,45 juta. Peningkatan ini terutama of 21% from US$120.45 million in 2024. This increase
disebabkan oleh meningkatnya penerimaan atas restitusi was primarily attributable to higher receipts of corporate
pajak penghasilan badan. income tax refunds.
Arus Kas Digunakan untuk Aktivitas Investasi Cash Flows Used in Investing Activities
Penggunaan kas neto untuk aktivitas investasi sebesar Net cash used in investing activities amounted to
US$63,41 juta, naik sebesar 214% dari tahun 2024 US$63.41 million, representing an increase of 214%
sebesar US$20,22 juta. Kenaikan kas untuk investasi compared to US$20.22 million in 2024. The increase
disebabkan pembelian obligasi Patriot Bonds. in cash outflows for investing activities was mainly
attributable to the purchase of Patriot Bonds.
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Arus Kas dari/(Digunakan untuk) Aktivitas Cash Flows from/(Used in) Financing
Pendanaan Activities
Pada tahun 2025, kas neto digunakan untuk aktivitas In 2025, net cash used in financing activities amounted
pendanaan sebesar US$115,83 juta, turun sebesar 33% to US$115.83 million, representing a decrease of 33%
dari tahun 2024 sebesar US$171,60 juta. Penurunan from US$171.60 million in 2024. The decrease was
terutama disebabkan oleh menurunnya pembayaran primarily due to a decrease in cash dividends paid
dividen kas kepada pemegang saham. to shareholders.
Kas dan Setara Kas Akhir Tahun Cash and Cash Equivalents at Year-End
Pada akhir tahun 2025, kas dan setara kas Perseroan As at the end of 2025, the Company’s cash and cash
tercatat sebesar US$118,64 juta, turun sebesar 22% equivalents amounted to US$118.64 million, representing
dari tahun 2024 sebesar US$151,69 juta. a decrease of 22% from US$151.69 million in 2024.
Kemampuan Bayar Utang dan Solvency and Collectability in Receivables
Kolektibilitas Piutang
Kemampuan Membayar Utang Debt Repayment Capability
Kemampuan Perseroan dalam memenuhi kewajiban The Company’s capacity to fulfill its short term debt
utang jangka pendek tercermin dari rasio likuiditas obligations is assessed through liquidity ratios, while
sedangkan kemampuan membayar utang jangka pendek its ability to settle both short-term and long-term debt
dan jangka panjang tercermin dari rasio solvabilitas. is evaluated using solvency ratios
Rasio Likuiditas Liquidity Ratio
Salah satu ukuran rasio likuiditas adalah rasio lancar yang One aspect of liquidity ratio is the current ratio, which
merupakan perbandingan antara aset lancar dan liabilitas compares current assets to current liabilities. In 2025,
lancar. Pada tahun 2025, rasio lancar sebesar 2,74 kali, the current ratio stood at 2.74 times, and the current
dan di tahun 2024, rasio lancar sebesar 2,63 kali. ratio was 2.63 times in 2024.
Rasio Solvabilitas Solvency Ratio
Rasio solvabilitas merupakan rasio untuk menilai The solvency ratio measures a company’s capacity to
kemampuan perusahaan dalam melunasi semua meet all its obligations, regardless of duration, with the
kewajibannya, baik jangka pendek maupun jangka assets or wealth it holds until it ceases operations or
panjang, dengan jaminan aktiva atau kekayaan yang dimiliki undergoes liquidation.
perusahaan hingga perusahaan tutup atau dilikuidasi.
Rasio solvabilitas dapat diperoleh dari perbandingan The solvency ratio can be calculated by comparing total
antara total liabilitas (sewa) dengan jumlah ekuitas (debt liabilities (leases) to equity (debt to equity ratio/DER).
to equity ratio/DER). Pada tahun 2025, DER sebesar In 2025, the DER was 24%, and it was 31% in 2024.
24% dan di tahun 2024 DER sebesar 31%.
Berdasarkan rasio-rasio tersebut, Perseroan memiliki Based on these indicators, the Company exhibits a
kemampuan yang sangat memadai dalam melunasi strong capability to fulfill its obligations in both the short
seluruh kewajibannya baik dalam jangka pendek maupun and long term.
jangka panjang.
Tingkat Kolektibilitas Piutang Receivables Collectability Rate
Tingkat Kolektibilitas Piutang merupakan kemampuan Receivables Collectability Rate reflects the Company’s
Perseroan dalam menagih piutang usahanya. Semakin ability to retrieve outstanding receivables. The shorter
pendek hari yang dibutuhkan dalam menagih piutang the time required to collect receivables, the more
maka semakin efisien. Berikut tingkat kolektibilitas effective the process. Below is the Company’s accounts
piutang Perseroan: receivable collection efficiency:
Uraian
2025 2024
Description
Tingkat Kolektibilitas Piutang (Hari) 25 24
Receivables Collectability Rate (Day)
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Struktur Modal dan Kebijakan Atas Struktur Modal
Capital Structure and Capital Structure Policy
Tujuan pengelolaan modal Perseroan adalah untuk The Company’s capital management aims to ensure the
memastikan pemeliharaan rasio modal yang sehat maintenance of a robust capital ratio to support business
untuk mendukung usaha dan memaksimalkan imbalan operations and maximize returns for shareholders.
bagi pemegang saham. Perseroan mengelola struktur The Company manages its capital structure and
permodalan dan melakukan penyesuaian terhadap makes adjustments in response to changes in
perubahan kondisi ekonomi. economic conditions.
Dalam rangka memelihara dan menyesuaikan To maintain and adjust its capital structure, the Company
struktur permodalan, Perseroan dapat menyesuaikan may modify dividend payments to shareholders or issue
pembayaran dividen kepada pemegang saham atau new shares. The Company’s policy on capital structure is
menerbitkan saham baru. Kebijakan Perseroan terhadap to maintain a sound financial position to secure access
struktur modal adalah mempertahankan struktur to funding at a reasonable cost.
permodalan yang sehat untuk mengamankan akses
terhadap pendanaan pada biaya yang wajar.
Pada tahun 2025, untuk menjaga kinerja yang In 2025, to sustain continuous performance, the
berkesinambungan, Perseroan tetap mengalokasikan Company remained committed to allocating expenditures
pengeluaran untuk kebutuhan pemeliharaan aset-aset for the maintenance of its existing assets.
yang dimiliki.
Berikut struktur modal Perseroan sampai dengan 31 The following is the Company’s capital structure as of
Desember 2025: December 31, 2025:
Nilai Nominal Rp100 per Saham
Nominal Value Rp100 per Share
Uraian
Description Jumlah Nominal
Jumlah Saham Persentase
(Rp)
Total Shares Percentage
Total Amount (Rp)
Modal Dasar 12.800.000.000 1.280.000.000.000 -
Authorized Capital
Modal Ditempatkan dan Disetor Penuh 3.555.560.000 355.556.000.000 -
Subscribed and Fully Paid-in Capital
PT Edika Agung Mandiri 2.176.000.000 217.600.000.000 61,20%
PT Prima Andalan Utama 992.000.000 99.200.000.000 27,90%
Handy Glivirgo 32.000.000 3.200.000.000 0,90%
Masyarakat 355.560.000 35.556.000.000 10%
Public
Jumlah Modal Ditempatkan dan Disetor Penuh 3.555.560.000 355.556.000.000 100,00%
Total Subscribed and Fully Paid-in Capital
Jumlah Saham Dalam Portofolio 9.244.440.000 924.444.000.000 -
Total Shares in Portfolio
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Ikatan Material untuk Investasi Barang Modal
Material Commitments for Capital Goods Investment
Perseroan memiliki ikatan material untuk investasi The Company has material commitments for capital
barang modal yang dilakukan pada tahun 2025 dan yang goods investment made during 2025 as well as ongoing
masih berlangsung sejak periode sebelumnya. Uraian ones from previous periods. An overview of these
mengenai ikatan yang material untuk investasi barang material commitments, covers the parties involved
modal dengan penjelasan yang meliputi: pihak yang with the Company, the purpose of the commitments,
melakukan ikatan material dengan Perseroan, tujuan the duration, anticipated funding sources, currency
ikatan, jangka waktu, sumber dana yang diharapkan denomination, and the strategies devised by the
untuk memenuhi ikatan tersebut, mata uang yang Company to mitigate risks associated with foreign
menjadi denominasi, dan langkah yang direncanakan currency fluctuations.
Perseroan untuk melindungi risiko dari posisi mata uang
asing yang terkait.
Proteksi
Risiko Mata
Tujuan Ikatan Sumber Dana Uang Asing
Pihak 1 Pihak 2 Jangka Waktu Mata Uang
Purpose of Funding Risk
Party 1 Party 2 Duration Currency
Commitment Sources Protection
of Foreign
Currency
PT Mandala PT Komatsu Utang sewa 48 bulan sejak Utang sewa Rupiah Tidak ada
Karya Prima Astra Finance pembiayaan untuk ditandatangani pembiayaan None
pembelian alat berat perjanjian sewa beli Finance lease
Finance lease 48 months from the liabilities
liabilities for the signing of the hire
purchase of heavy purchase agreement
equipment
Investasi Barang Modal Tahun 2025
Capital Goods Investment in 2025
(Dalam US$)
(In US$)
Jenis Investasi Barang Modal Nilai
Types of Capital Goods Investment Value
Bangunan dan Prasarana 8.635.864
Building and Infrastructures
Mesin, Alat Berat dan Kendaraan 7.688.177
Machinery, Heavy Equipment, and Vehicles
Perlengkapan Kantor 76.056
Office Equipment
Peralatan Tambang 499.545
Mining Equipment
Total Biaya Perolehan 16.899.642
Total Acquisition Cost
Perseroan melakukan investasi barang modal sebesar The Company made capital goods investments of
US$16,90 juta di tahun 2025, turun sebesar 42% dari US$16.90 million in 2025, representing a decrease of
tahun 2024 sebesar US$29,13 juta yang terutama 42% from US$29.13 million in 2024, primarily due to lower
disebabkan berkurangnya investasi modal untuk alat capital investments in heavy equipment, machinery, and
berat, mesin, dan peralatan. Investasi barang modal equipment. The capital goods investments was intended
bertujuan untuk mendukung kelancaran operasional to support smooth operations and the achievement of
dan pencapaian target bisnis Perseroan. the Company’s business targets.
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Informasi dan Fakta Material yang Terjadi Setelah
Tanggal Laporan Akuntan
Material Information and Significant Facts Occurred
After Accountant Reporting Date
Rencana Kerja dan Anggaran Biaya PT MIP Work Plan and Budget of PT MIP
Pada tanggal 3 Maret 2026, MIP menerima persetujuan On March 3, 2026, MIP received approval of its RKAB
RKAB untuk tahun operasi 2026 dari Kementerian for 2026 operating year from the Ministry of Energy
Energi dan Sumber Daya Mineral Republik Indonesia. and Mineral Resources of the Republic of Indonesia.
RKAB yang telah disetujui menetapkan tingkat produksi The approved RKAB establishes MIP’s permitted
yang diizinkan bagi MIP untuk periode operasi 2026. production levels for the 2026 operating period. The
Tingkat produksi yang disetujui berbeda dari asumsi approved production levels differ from MIP’s previous
perencanaan produksi internal MIP sebelumnya dan internal production planning assumptions and may
dapat memengaruhi tingkat produksi serta rencana affect MIP’s future production levels and operating
operasional MIP di masa mendatang. Manajemen saat plans. Management is currently evaluating the potential
ini sedang mengevaluasi potensi dampak operasional operational and financial implications of the approved
dan keuangan dari RKAB yang telah disetujui tersebut, RKAB, including its impact on MIP’s production plans and
termasuk dampaknya terhadap rencana produksi dan future cash flow projections. As of the completion date
proyeksi arus kas MIP di masa mendatang. Sampai of these consolidated financial statements, management
dengan tanggal penyelesaian laporan keuangan is unable to determine the full financial impact of this
konsolidasian ini, manajemen belum dapat menentukan matter, if any, on the Group’s future operations.
secara penuh dampak keuangan dari hal tersebut, jika
ada, terhadap operasional Grup di masa mendatang.
Hasil keberatan pajak atas Surat The tax objection result on the Corporate
Ketetapan Pajak Lebih Bayar Pajak Income Tax Overpayment Assessment
Penghasilan Badan untuk tahun pajak Letter for the 2023 fiscal year of PT MIP
2023 PT MIP
Pada bulan Januari 2026, Direktorat Jenderal Pajak In January 2026, the Directorate General of Taxes (DGT)
(DJP) mengeluarkan Surat Keputusan Pengembalian issued a Tax Overpayment Refund Decision Letter
Kelebihan Pembayaran Pajak yang menyetujui kelebihan approving a tax overpayment of Rp33,895,200,964
pembayaran pajak sebesar Rp33.895.200.964 (setara (equivalent to US$2,032,695). In February 2026, the
dengan US$2.032.695). Pada bulan Februari 2026, Company has received the tax overpayment refund.
Perseroan sudah mendapatkan pengembalian kelebihan
pembayaran pajak tersebut.
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Prospek Usaha Tahun 2026
Business Outlook in 2026
Produksi batu bara nasional pada tahun 2026 National coal production in 2026 is projected to be
diperkirakan akan lebih rendah dibanding realisasi lower than the previous year’s actual output, as the
tahun sebelumnya. Hal ini dikarenakan pemerintah ingin Government seeks to maintain coal price stability amid
menjaga stabilitas harga komoditas batu bara di tengah oversupply in the international market.
pasokan yang berlebih di pasar internasional.
Di pasar domestik, kebutuhan batu bara untuk In the domestic market, coal demand for power plants
pembangkit listrik dan smelter diprediksi akan tetap and smelters is expected to remain stable. National
stabil. Konsumsi energi nasional akan meningkat seiring energy consumption is anticipated to increase in line
dengan pertumbuhan ekonomi. with economic growth.
Perseroan optimis bahwa prospek bisnis di tahun The Company remains optimistic about its business
2026 tetap positif. Permintaan ekspor terhadap prospects in 2026. Export demand for coal with the
batubara dengan kualitas yang diproduksi Perseroan quality produced by the Company is expected to remain
diperkirakan tetap solid. Dengan menjaga kualitas solid. By maintaining product quality, strengthening
produk, memperkuat hubungan dengan pelanggan relationships with existing customers, and continuing
yang ada, serta melanjutkan efisiensi operasional, operational efficiency initiatives, the Company believes
Perseroan meyakini kinerja usaha dapat terus terjaga that its business performance can be sustained on a
secara berkesinambungan. continuous basis.
Perbandingan Target dan Realisasi Tahun 2025 [OJK F.2]
Assessment of 2025 Performance Targets and Accomplishments
Berikut realisasi dan pencapaian kinerja Perseroan The table below shows the Company’s performance
dibandingkan dengan target yang telah ditetapkan di achievements compared to the predefined targets
tahun 2025. in 2025.
(dalam US$ juta)
(in US$ million)
Uraian Target Realisasi Pencapaian
Description Target Realization Achievement
Pendapatan 500-600 666,87 111%-133%
Revenue
Laba Bersih 30-50 70,54 141%-235%
Net Profit
Aset 630-760 729,20 96%-116%
Assets
Liabilitas 130-160 139,55 87%-107%
Liabilities
Ekuitas 500-600 589,65 98%-118%
Equity
Produksi Batu Bara (MT) 10,13 9,28 92%
Coal Production (MT)
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Aspek Pemasaran
Marketing Strategy
Perseroan memasarkan produksi batu bara jenis The Company markets its premium coal production to
premium ke pasar internasional dan domestik untuk both international and domestic markets to meet energy
memenuhi kebutuhan konsumsi energi. consumption needs.
Perseroan berkomitmen untuk mematuhi ketentuan The Company is committed to complying with
Pemerintah sesuai dengan target domestic market Government regulations, including the Domestic Market
obligation (DMO) dalam mendukung ketersediaan batu Obligation (DMO) targets, in support of the availability
bara sebagai sumber utama pembangkit listrik tenaga of coal as a primary fuel source for coal-fired power
uap (PLTU). plants (PLTU).
Dalam memasarkan produksi batu bara, Perseroan In marketing its coal production, the Company
mempertimbangkan dinamika harga batu bara di pasar takes into account global coal price dynamics and
global dan karakteristik pasar. market characteristics.
Perseroan tetap memproduksi batu bara jenis premium The Company continues to produce premium coal,
dengan produksi mencapai 9,3 juta ton pada tahun 2025. achieving a total production of 9.3 million tonnes in 2025.
Negara tujuan ekspor batu bara Perseroan dan The Company’s coal export destination countries and
pangsanya pada tahun 2025 meliputi: their respective shares in 2025 were as follows:
India : 5,19% India : 5.19%
China : 75,25% China : 75.25%
Indonesia : 12,01% Indonesia : 12.01%
Kamboja : 6,67% Cambodia : 6.67%
Vietnam : 0,70% Vietnam : 0.70%
Selandia Baru : 0,18% New Zealand : 0.18%
Pangsa Pasar Market Share
Perseroan memproduksi batu bara sebesar 9,3 juta ton The Company produced 9.3 million tons of coal in
pada tahun 2025. Realisasi produksi batu bara Indonesia 2025. According to data from the Ministry of Energy
menurut data Kementerian ESDM tahun 2025 sebesar and Mineral Resources (ESDM), Indonesia’s total
790 juta ton. Dengan demikian pangsa pasar produksi coal production in 2024 reached 790 million tons.
batu bara Perseroan sebesar 1,18% dari total produksi Accordingly, the Company’s coal production accounted
batu bara nasional. for 1.18% of the total national coal production.
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Dividen dan Kebijakan Dividen
Dividends and Dividend Policy
Kebijakan Dividen Dividend Policy
Kebijakan dividen Perseroan mengacu pada Undang- The Company’s dividend policy aligns with the Limited
Undang Perseroan Terbatas dan anggaran dasar Liability Company Law, the Company’s articles
Perseroan serta persetujuan pemegang saham of association, and shareholders approval at the
pada Rapat Umum Pemegang Saham berdasarkan Annual General Meeting of Shareholders based on
rekomendasi Direksi Perseroan. recommendations from the Board of Directors.
Perseroan dapat mengumumkan pembagian dividen Dividend distributions may be announced in years when
pada tahun di mana Perseroan membukukan laba the Company records positive retained earnings. Interim
ditahan yang positif. Sebelum berakhirnya tahun dividends may also be distributed before the fiscal
buku, dividen interim dapat dibagikan selama diizinkan year’s end as allowed by the Company’s Articles of
oleh Anggaran Dasar Perseroan dan jika pembagian Association, provided such distributions do not deplete
dividen interim tersebut tidak menyebabkan jumlah the Company’s net assets below its issued and paid-up
kekayaan bersih Perseroan lebih kecil dari jumlah modal capital, and considering mandatory reserve allocations
ditempatkan dan disetor serta memperhatikan ketentuan as required by Law No. 40 of 2007 concerning Limited
mengenai penyisihan cadangan wajib sebagaimana Liability Companies.
yang dipersyaratkan dalam Undang-undang Nomor 40
Tahun 2007 tentang Perseroan Terbatas.
Dalam hal ini, Direksi menentukan pembagian dividen The Board of Directors decides on interim dividend
interim setelah mendapat persetujuan dari Dewan distributions after receiving approval from the Board
Komisaris. Jika setelah akhir tahun buku tersebut of Commissioners. If the Company incurs a loss after
Perseroan mengalami kerugian, dividen interim yang the fiscal year ends, any interim dividends distributed
telah dibagikan harus dikembalikan oleh Pemegang must be refunded by shareholders to the Company. The
Saham kepada Perseroan. Direksi dan Dewan Komisaris Board of Directors and Board of Commissioners share
akan bertanggung jawab secara renteng jika dividen responsibility if these interim dividends are not returned.
interim tersebut tidak dikembalikan kepada Perseroan.
Penentuan waktu, jumlah dan bentuk pembayaran The timing, amount, and form of dividend payments
dividen tersebut akan bergantung pada rekomendasi are based on recommendations from the Board of
dari Direksi. Namun demikian, tidak terdapat kepastian Directors. However, there is no certainty regarding
bahwa Perseroan akan dapat membayarkan dividen future dividend payments.
pada tahun-tahun mendatang.
Keputusan Direksi Perseroan dalam memberikan Decision of the Company’s Board of Directors on
rekomendasi pembayaran dividen tergantung pada: dividend recommendations depend on:
1. Hasil kegiatan usaha dan arus kas Perseroan; 1. Company business performance and cash flow;
2. Perkiraan kinerja keuangan dan kebutuhan modal 2. Estimated financial performance and working
kerja Perseroan; capital requirements;
3. Prospek usaha Perseroan di masa yang akan datang. 3. Future business prospects;
4. B e l a n j a m o d a l d a n r e n c a n a i n v e s t a s i 4. Capital expenditures and other investment plans.
Perseroan lainnya;
5. Perencanaan investasi dan pertumbuhan lainnya; 5. Investment and other growth planning;
6. Kondisi ekonomi dan usaha secara umum dan factor- 6. Economic conditions and business factors
faktor lainnya yang dianggap relevan oleh Direksi considered relevant by the Board of Directors, as
Perseroan serta ketentuan pembatasan mengenai well as restrictions on dividend payments under
pembayaran dividen berdasarkan perjanjian terkait. relevant agreements.
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Setelah keputusan untuk membayar dividen dihasilkan, Once dividend payment decisions are made, dividends
selanjutnya dividen tersebut akan dibayar dalam mata will be paid in Indonesian Rupiah. Shareholders as of the
uang Rupiah. Pemegang Saham pada tanggal pencatatan record date are entitled to approved dividends and may
yang berlaku berhak atas sejumlah penuh dividen be subject to applicable income tax in Indonesia. Foreign
yang disetujui, dan dapat dikenai pajak penghasilan shareholders will be subject to income tax according to
yang berlaku di Indonesia. Dividen yang diterima oleh Indonesian tax regulations, currently at a rate of 20%.
Pemegang Saham asing akan dikenai pajak penghasilan
sesuai dengan ketentuan perpajakan yang berlaku di
Indonesia, di mana saat ini sebesar 20%.
Pemegang saham baru mempunyai hak yang sama dan New shareholders have the same rights and obligations
sederajat dalam segala hal dengan pemegang saham as other shareholders with fully paid-up shares in the
lainnya yang modal sahamnya telah ditempatkan dan Company, including dividend entitlement.
disetor penuh dalam Perseroan, termasuk hak atas
pembagian dividen.
Perseroan tidak memiliki kewajiban kepada pihak The Company is not obligated to any specific party
tertentu yang mengikat Perseroan dengan syarat-syarat with terms that may disadvantage public shareholders
tertentu (negative covenant) yang dapat merugikan (negative covenants). The dividend policy is a current
pemegang saham publik. Kebijakan dividen dari intent statement and not legally binding as it is subject
Perseroan adalah sebuah pernyataan dari maksud saat to changes at the discretion of the Board of Directors.
ini dan tidak mengikat secara hukum karena kebijakan
tersebut bergantung pada adanya perubahan pada
kebijaksanaan Direksi.
Sejak melakukan Penawaran Umum Perdana, Perseroan Since its Initial Public Offering, the Company has
tidak pernah absen dalam membagikan dividen kepada consistently distributed dividends to its shareholders.
para pemegang sahamnya.
Pembagian Dividen Tahun Buku 2024 Dividend Distribution for 2024 Fiscal Year
Berdasarkan keputusan Rapat Umum Pemegang Based on the resolution of the Company’s Annual
Saham Tahunan Perseroan pada tanggal 30 April General Meeting of Shareholders held on April 30, 2025,
2025, Perseroan memutuskan dan menyetujui untuk the Company resolved and approved the distribution of
membagikan Dividen Tunai untuk tahun buku 2024 cash dividends for the 2024 fiscal year to the Company’s
kepada pemegang saham Perseroan dengan besaran shareholders, with the following details:
sebagai berikut:
Total Nilai Dividen Nilai Dividen per saham: Total dividend amount: Rp693,334,200,000 (six
Rp693.334.200.000 (enam ratus sembilan puluh tiga hundred ninety-three billion three hundred thirty-four
miliar tiga ratus tiga puluh empat juta dua ratus ribu million two hundred thousand Rupiah), equivalent to
Rupiah) atau ekuivalen dengan US$41.301.853 (empat US$41,301,853 (forty-one million three hundred one
puluh satu juta tiga ratus satu ribu delapan ratus lima thousand eight hundred fifty-three United States Dollars).
puluh tiga Dollar Amerika Serikat).
Nilai Dividen per saham: Rp195 (seratus sembilan puluh Dividend per share: Rp195 (one hundred ninety-five
lima Rupiah). Pembagian dividen tunai telah dilakukan Rupiah).The cash dividend was distributed on May 28,
pada tanggal 28 Mei 2025. 2025.
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Pembagian Dividen Tahun Buku 2023 Dividend Distribution for 2023 Fiscal Year
Mengacu pada keputusan RUPST pada tanggal 26 Referring to the resolution of the Company’s Annual
April 2024, Perseroan menyetujui untuk membagikan General Meeting of Shareholders held on April 26,
Dividen Tunai untuk tahun buku 2023 kepada pemegang 2024, the Company approved the distribution of cash
saham Perseroan dengan total Nilai Dividen sebesar dividends for the 2023 fiscal year to its shareholders,
Rp1.528.890.800.000,- (satu triliun lima ratus dua with a total dividend amount of Rp1,528,890,800,000
puluh delapan miliar delapan ratus sembilan puluh (one trillion five hundred twenty-eight billion eight
juta delapan ratus ribu Rupiah) atau ekuivalen dengan hundred ninety million eight hundred thousand Rupiah),
US$94.329.393 (sembilan puluh empat juta tiga ratus equivalent to US$94,329,393 (ninety-four million three
dua puluh sembilan ribu tiga ratus sembilan puluh tiga hundred twenty-nine thousand three hundred ninety-
Dolar Amerika Serikat). Pembayaran Dividen Tunai telah three United States Dollars). The cash dividend was
dilaksanakan pada 27 Mei 2024. paid on May 27, 2024.
Realisasi Penggunaan Dana Hasil Penawaran Umum
Utilization of Proceeds from Initial Public Offering (IPO)
Realisasi penggunaan dana hasil penawaran umum The utilization of funds from the Company’s initial public
(IPO) Perseroan sampai dengan tanggal 31 Desember offering (IPO) until December 31, 2025, is as follows:
2025 sebagai berikut:
Perseroan tidak melakukan penawaran umum pada The Company did not conduct any public offering in
tahun 2025. Seluruh hasil penawaran umum yang 2025. All proceeds from public offerings undertaken
dilakukan pada tahun sebelumnya telah dilaporkan in prior years have been reported in accordance with
sesuai ketentuan regulator. applicable regulatory requirements.
Informasi Material Mengenai Investasi, Ekspansi,
Divestasi, Penggabungan/ Peleburan Usaha,
Akuisisi, Restrukturisasi Utang/Modal
Material Information Regarding Investment, Expansion, Divestment,
Business Merger/Consolidation, Acquisition, Debt/Capital Restructuring
Sepanjang tahun 2025, Perseroan tidak melakukan Throughout 2025, the Company did not undertake any
transaksi material mengenai investasi, ekspansi, material transactions related to investment, expansion,
divestasi, penggabungan/peleburan usaha, akuisisi, divestment, mergers/consolidations, acquisitions, or
restrukturisasi utang/modal. Sehingga informasi debt/capital restructuring. Accordingly, no information
mengenai hal tersebut tidak dapat disajikan. in relation to these matters is presented.
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Transaksi Material yang Mengandung Benturan
Kepentingan dan/ atau Transaksi dengan Pihak Afiliasi
Material Transactions Conflict of Interest and or
Transactions with Affiliated Parties
Pada tahun 2025, Perseroan tidak melakukan transaksi In 2025, the Company did not partake in any significant
material yang mengandung benturan kepentingan. transactions that presented conflicts of interest.
Namun demikian, Perseroan melakukan transaksi However, it did conduct dealings with related parties.
dengan pihak-pihak berelasi. Sifat hubungan dengan The nature of these relationships is outlined below:
pihak-pihak berelasi sebagai berikut:
Pihak yang berelasi Sifat dari hubungan Sifat dari transaksi
Related party Nature of relationship Nature of transaction
PT Edika Agung Mandiri Entitas induk utama Pemegang saham
Ultimate parent entity Shareholder
PT Prima Andalan Utama Entitas induk Pemegang saham
Parent entity Shareholder
PT Petro Niaga Mandiri Entitas sepengendali Sewa gedung
Entity under common control Building rental
PT Mandiri Herindo Entitas sepengendali Pendapatan, biaya jasa pengangkutan batu bara,
Adiperkasa Tbk Entity under common control sewa peralatan, pembelian bahan bakar, sewa
gedung, piutang lain-lain, dan utang usaha
Revenue, hauling fee, rent equipment, purchase of
fuel, building rental, other receivables, and trade
payables
PT Alat Bumi Permai Entitas sepengendali Liabilitas sewa, sewa kendaraan, sewa gedung,
Entity under common control piutang lain-lain, dan utang usaha
Lease liabilities, rental vehicles, building rental,
other receivables, and trade payables
PT Global Mining Services Entitas sepengendali Pendapatan, biaya pemetaan dan topografi,
Entity under common control perbaikan dan pemeliharaan, sewa gedung, piutang
lain-lain, dan utang usaha
Revenue, mapping and topography fee, repair and
maintenance, building rental, other receivables, and
trade payables
PT Cikarang Hijau Indah Entitas sepengendali Sewa gedung
Entity under common control Building rental
Dewan Komisaris dan Direksi Manajemen kunci Gaji dan imbalan karyawan jangka pendek lainnya
Board of Commissioners and Key management Salaries and other short-term employee benefits
Board of Directors
Seluruh informasi mengenai Transaksi Benturan All details concerning Related Party Transactions and/
Kepentingan dan/atau Transaksi dengan Pihak Afiliasi or Transactions with Affiliates are outlined in Note 31
tercermin pada Laporan Keuangan Konsolidasian of the Consolidated Financial Statements appended to
Catatan 31 yang dilampirkan pada buku Laporan this Annual Report.
Tahunan ini.
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Semua transaksi afiliasi Perseroan telah dilakukan sesuai Every transaction involving affiliates of the Company
dengan pernyataan dari Dewan Komisaris dan Direksi has been executed in compliance with directives from
Perseroan dan prosedur yang cukup untuk memastikan the Board of Commissioners and the Board of Directors,
bahwa semua transaksi afiliasi tersebut dilaksanakan along with procedures aimed at ensuring that all such
seusai dengan praktik bisnis yang berlaku umum dalam transactions adhere to commonly accepted business
hal ini memenuhi prinsip transaksi yang wajar (arms- practices, thereby upholding the arm’s-length principle.
length principle).
Perseroan melakukan tinjauan secara berkala terhadap The Company conducts periodic assessments of all
semua transaksi afiliasi dalam hal kewajaran dan affiliate transactions to ensure their reasonableness and
kelaziman transaksi sesuai dengan Peraturan Otoritas alignment with Financial Services Authority Regulation
Jasa Keuangan No. 42/POJK.04/2020 tentang Transaksi No. 42/POJK.04/2020 concerning Related Party
Afiliasi dan Transaksi Benturan Kepentingan, pada saat Transactions and Conflict of Interest Transactions, at
transaksi tersebut dilakukan. the time of their execution.
Transaksi afiliasi oleh Perseroan bertujuan untuk The Company’s purpose in carrying out these affiliate
kepentingan dan keberlanjutan bisnis Perseroan transactions is solely for the advancement and
yang berhubungan dengan operasional kegiatan sustainability of its business pertaining to regular
normal usaha. operational activities.
Perubahan Peraturan Perundang-Undangan
Amendment of Regulation
Sepanjang tahun 2025, tidak terdapat perubahan Throughout 2025, there were no changes in laws
peraturan perundang-undangan yang berdampak and regulations that significantly affected the
signifikan terhadap usaha Perseroan. Company’s business.
Perubahan Kebijakan Akuntansi
Changes in Accounting Policies
Penerapan dari revisi standar berikut yang berlaku efektif The adoption of these amended standards, which are
mulai 1 Januari 2025 tidak menimbulkan perubahan effective beginning 1 January 2025 did not result in
substansial terhadap kebijakan akuntansi Grup dan substantial changes to the Group's accounting policies
pengaruh yang material atas jumlah yang dilaporkan and had no material impact on the amounts reported
atas tahun berjalan atau tahun sebelumnya. for the current or prior financial years.
• Amendemen PSAK 221 “Pengaruh Perubahan Kurs • Amendment of SFAS 221 "The Effects of Changes in
Valuta Asing” – Kekurangan Ketertukaran; Foreign Exchange Rates” – Lack of Exchangeability;
• PSAK 117 “Kontrak Asuransi”. • SFAS 117 “Insurance Contracts”.
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Tentang Laporan Terintegrasi Ikhtisar
Laporan Manajemen
Kinerja 2025 Laporan Manajemen Profil
Profil Perusahaan
Perusahaan Tinjauan
Analisis dan
Pendukung
Pembahasan
BisnisManajemen
About Integrated Report 2025 Performance
Management Report Highlights Management Report Company Profile Overview
Analysis and
of Business
Management
Support
Discussion
07
Tata Kelola
Perusahaan
Corporate Governance
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Landasan Penerapan Tata Kelola Perusahaan
Guidelines of Corporate Governance Implementation
Perseroan menjadikan tata kelola perusahaan (Good The Company adopts Good Corporate Governance
Corporate Governance/GCG) sebagai pedoman strategis (GCG) as a strategic guideline as well as a corporate
sekaligus budaya kerja dalam seluruh aktivitas bisnis. culture across all business activities. The five core
Lima prinsip utama GCG, yaitu transparansi, tanggung principles of GCG—transparency, responsibility,
jawab, akuntabilitas, independensi, dan kewajaran— accountability, independence, and fairness—serve
menjadi dasar bagi manajemen dan karyawan dalam as the foundation for management and employees
menjalankan operasional secara bertanggung jawab, in conducting operations responsibly, upholding
menjaga integritas, serta melindungi hak pemegang integrity, and safeguarding the rights of shareholders
saham dan pemangku kepentingan. and stakeholders.
Sebagai perusahaan publik yang tercatat di Bursa As a public company listed on the Indonesia Stock
Efek Indonesia, Perseroan secara konsisten terus Exchange, the Company consistently continues
menyempurnakan praktik GCG dengan membentuk to enhance its GCG practices by establishing an
struktur organisasi yang independen, mengoptimalkan independent organizational structure, optimizing the
peran strategis Sekretaris Perusahaan, serta mematuhi strategic role of the Corporate Secretary, and ensuring
seluruh peraturan perundang-undangan sesuai nilai-nilai full compliance with applicable laws and regulations in
dan etika bisnis. Melalui penerapan GCG, Perseroan line with corporate values and business ethics. Through
berkeyakinan dapat meningkatkan daya saing, serta the implementation of GCG, the Company believes it
memberikan nilai bagi pemegang saham dan menjaga can strengthen its competitiveness, deliver value to
kepentingan seluruh stakeholder dalam jangka panjang shareholders, and sustainably protect the interests of
secara berkelanjutan. all stakeholders over the long term.
Dengan menerapkan praktik GCG secara konsisten, By consistently implementing GCG practices, the
Perseroan optimistis untuk dapat menciptakan iklim Company remains optimistic about creating a favorable
kerja yang kondusif, mendorong praktik bisnis yang workplace, promoting responsible business practices,
bertanggung jawab, serta meningkatkan keberhasilan and enhancing business performance and accountability.
usaha dan akuntabilitas.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Pelaksanaan GCG Perseroan mengacu pada regulasi The implementation of the Company’s GCG refers to
dan peraturan perundang-undangan yang berlaku, yaitu: the prevailing regulations and applicable laws and
regulations, as follows:
1. Undang-Undang: 1. Regulations:
• Undang-Undang Nomor 8 Tahun 1995 tentang • Law No. 8 of 1995 concerning the Capital Market;
Pasar Modal;
• Undang-Undang Nomor 20 Tahun 2001 tentang • Law No. 20 of 2001 concerning Amendments to
Perubahan atas Undang-Undang Nomor 31 Law No. 31 of 1999 concerning the Eradication
Tahun 1999 tentang Pemberantasan Tindak of Criminal Acts of Corruption;
Pidana Korupsi;
• Undang-Undang Nomor 40 Tahun 2007 tentang • Law No. 40 of 2007 concerning Limited
Perseroan Terbatas; Liability Companies;
• Undang-Undang Nomor 14 Tahun 2008 tentang • Law No. 14 of 2008 concerning Public
Keterbukaan Informasi; Information Disclosure;
• Undang-Undang Nomor 8 Tahun 2010 tentang • Law No. 8 of 2010 concerning the Prevention and
Pencegahan dan Pemberantasan Tindak Pidana Eradication of the Crime of Money Laundering;
Pencucian Uang; dan and
• Undang-Undang Nomor 1 Tahun 2024 tentang • Law No. 1 of 2024 concerning the Second
Perubahan Kedua atas Undang-Undang Amendment to Law No. 11 of 2008 concerning
Nomor 11 Tahun 2008 tentang Informasi dan Electronic Information and Transactions.
Transaksi Elektronik.
2. Peraturan perundang-undangan di bidang Pasar 2. Regulation in the Capital Market sector, including:
Modal, di antaranya:
• Peraturan Otoritas Jasa Keuangan Nomor 33/ • Financial Services Authority Regulation No. 33/
POJK.04/2014 tentang Direksi dan Dewan POJK.04/2014 concerning the Board of Directors
Komisaris Emiten atau Perusahaan Publik; and Board of Commissioners of Issuers or
Listed Companies;
• Peraturan Otoritas Jasa Keuangan Nomor 34/ • Financial Services Authority Regulation No.
POJK.04/2014 tentang Komite Nominasi dan 34/POJK.04/2014 concerning the Nomination
Remunerasi Emiten atau Perusahaan Publik; and Remuneration Committee of Issuers or
Listed Companies;
• Peraturan Otoritas Jasa Keuangan Nomor 35/ • Financial Services Authority Regulation No. 35/
POJK.04/2014 tentang Sekretaris Perusahaan POJK.04/2014 concerning Corporate Secretary
Emiten atau Perusahaan Publik; of Issuers or Listed Companies;
• Peraturan Otoritas Jasa Keuangan Nomor 8/ • Financial Services Authority Regulation No. 8/
POJK.04/2015 tentang Situs Web Emiten atau POJK.04/2015 concerning Websites of Issuers
Perusahaan Publik; or Listed Companies;
• Peraturan Otoritas Jasa Keuangan Nomor • Financial Services Authority Regulation No. 21/
21/POJK.04/2015 tentang Pedoman POJK.04/2015 concerning Implementation of
Ta t a K e l o l a P e r u s a h a a n Te r b u k a ; Guidelines of Good Corporate Governance for
Listed Companies;
• Peraturan Otoritas Jasa Keuangan Nomor • Financial Services Authority Regulation No.
31/POJK.04/2015 tentang Keterbukaan atas 31/POJK.04/2015 concerning Disclosure of
Informasi atau Fakta Material oleh Emiten atau Information or Material Facts by Issuers or
Perusahaan Publik; Listed Companies;
• Peraturan Otoritas Jasa Keuangan Nomor 29/ • Financial Services Authority Regulation No. 29/
POJK.04/2016 tentang Laporan Tahunan Emiten POJK.04/2016 concerning the Annual Report of
atau Perusahaan Publik; Issuers or Listed Companies;
• Peraturan Otoritas Jasa Keuangan Nomor 7/ • Financial Services Authority Regulation No.7/
POJK.04/2018 Tentang Penyampaian Laporan POJK.04/2018 Regarding the Report Submission
Melalui Sistem Pelaporan Elektronik Emiten atau through the Electronic Reporting System of
Perusahaan Publik; Issuers or Listed Companies;
• Peraturan Otoritas Jasa Keuangan Nomor • Financial Services Authority Regulation No.
15/POJK.04/2020 tentang Rencana dan 15/POJK.04/2020 concerning the Plan and
Penyelenggaraan Rapat Umum Pemegang Saham Implementation of the General Meeting of
Perusahaan Terbuka; Shareholders of Listed Companies;
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• Peraturan Otoritas Jasa Keuangan Nomor 14 • Financial Services Authority Regulation No.
Tahun 2025 tentang Pelaksanaan Rapat Umum 14 of 2025 on the Electronic Implementation
Pemegang Saham, Rapat Umum Pemegang of General Meetings of Shareholders, General
Obligasi, dan Rapat Umum Pemegang Sukuk Meetings of Bondholders, and General Meetings
Secara Elektronik; of Sukuk Holders;
• Peraturan Otoritas Jasa Keuangan Nomor 3/ • Financial Services Authority Regulation No. 3/
POJK.04/2021 tentang Penyelenggaraan Kegiatan POJK.04/2021 concerning the Organization of
di Bidang Pasar Modal; Activities Within the Capital Market Sector;
• Surat Edaran Otor itas Jasa Keuangan • Financial Services Authority Circular Letter
Nomor 32/SEOJK.04/2015 tentang No.32/SEOJK.04/2015 concerning Guidelines
Pedoman Tata Kelola Perusahaan Terbuka; for the Good Corporate Governance of
Listed Companies;
• Surat Edaran Otoritas Jasa Keuangan Nomor • Financial Services Authority Circular Letter
16/SEOJK.04/2021 tentang Bentuk dan Isi No. 16/SEOJK.04/2021 concerning the Form
Laporan Tahunan Emiten atau Perusahaan Publik; and Content of the Annual Report of Issuers or
Listed Companies;
• Peraturan I-A - Surat Keputusan Direksi PT • Decree of the Board of Directors of the Indonesia
Bursa Efek Indonesia Nomor KEP-00101/BEI/12- Stock Exchange No. KEP-00101/BEI/12-2021
2021Tahun 2021 tentang Perubahan Peraturan concerning the Amendment to Rule No. I-A on
Nomor I-A tentang Pencatatan Saham dan Efek the Listing of Shares and Equity Securities Other
Bersifat Ekuitas Selain Saham yang Diterbitkan Than Shares Issued by Listed Companies;
oleh Perusahaan Tercatat;
• Peraturan I-E - Surat Keputusan Direksi PT Bursa • I-E Regulation - Decree of the Board of Directors
Efek Indonesia Nomor KEP-00066/BEI/09-2022 of the Indonesia Stock Exchange No. KEP-00066/
Tahun 2022 tentang Perubahan Peraturan Nomor BEI/09-2022 of 2022 concerning the Amendment
I-E tentang Kewajiban Penyampaian Informasi; to Regulation No. I-E on the Responsibility of
Information Submission;
• Pedoman Umum Good Corporate Governance • General Guidelines for Good Corporate
dari Komite Nasional Kebijakan Governance Governance from the National Committee on
(KNKG); dan Governance Policy (KNKG); and
• Kebijakan Tata Kelola Perusahaan, tentang Anti • Corporate Governance Policies, regarding Anti-
Penyuapan dan Anti Kecurangan. Bribery and Anti-Fraud.
Selain regulasi dan peraturan perundang-undangan, In addition to rules mandated by government agencies,
Perseroan juga memiliki sejumlah pedoman tata kelola the Company has its own set of Soft Structure
perusahaan (Soft Structure GCG). Berkaitan dengan GCG principles. The applicable GCG policies in the
hal tersebut, aspek kebijakan GCG yang berlaku di Company include:
Perseroan, meliputi:
1. Anggaran Dasar Perseroan; 1. Company’s Articles of Association;
2. Keputusan Bersama Dewan Komisaris dan Direksi 2. Joint Resolution of the Board of Commissioners and
PT Prima Andalan Mandiri Tbk tentang Code of the Board of Directors of PT Prima Andalan Mandiri
Conduct Perseroan; Tbk regarding the Company’s Code of Conduct;
3. Pakta Integritas Perseroan yang ditandatangani Direksi; 3. Company Integrity Pact signed by the Board
of Directors;
4. Piagam Kerja Direksi dan Dewan Komisaris/Pedoman 4. Work Charter of the Board of Directors and Board of
dan Kode Etik Direksi dan Dewan Komisaris; Commissioners/Guidelines and Code of Conducts for
the Board of Directors and Board of Commissioners;
5. Peraturan Perusahaan dan SOP Tugas dan 5. Company Regulations and SOP Duties and Authorities
Wewenang masing-masing divisi; of each division;
6. Kebijakan Tata Kelola Perusahaan, yakni tentang 6. Corporate Governance Policies, regarding Anti-
Anti-Penyuapan dan Anti Kecurangan; dan Bribery and Anti-Fraud; and
7. Kebijakan Sistem Pengendalian Internal. 7. Internal Control System Policy.
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Tujuan Penerapan Tata Kelola Perusahaan
Objectives of Corporate Governance Implementation
Pelaksanaan tata kelola pada Perseroan senantiasa The implementation of corporate governance within
berlandaskan pada praktik tata kelola terbaik sesuai the Company is consistently based on best governance
ketentuan peraturan perundang-undangan yang berlaku. practices in accordance with applicable laws and
Penerapan tata kelola tersebut bertujuan untuk hal-hal regulations. The application of such governance is
sebagai berikut: intended to achieve the following objectives:
1. M e n d u k u n g p e n c a p a i a n V i s i , M i s i d a n 1. Supporting the achievement of the Company’s
Nilai-Nilai Perusahaan; Vision, Mission and Values;
2. Memaksimalkan nilai-nilai inti Perusahaan dengan 2. Maximizing the Company’s core values by
cara memperkuat pelaksanaan prinsip keterbukaan, strengthening the implementation of openness,
akuntabilitas, responsibilitas, dan indepensi, serta accountability, responsibility and independence,
kesetaraan dan kewajaran; as well as equality and fairness principles;
3. Memastikan pengelolaan Perseroan dilakukan 3. Ensuring that the Company’s management
secara profesional, transparan, dan efisien; i s p ro fe s s i o n a l l y, t r a n s p a re n t l y, a n d
efficiently organized;
4. Meningkatkan nilai bagi Pemegang Saham 4. Increasing value for Shareholders while encouraging
sekaligus mendorong peningkatan daya saing dan the Company’s increased competitiveness and
kesinambungan Perseroan; business sustainability;
5. Mewujudkan kemandirian dalam membuat keputusan 5. Being independent in making decisions in accordance
sesuai dengan peran dan tanggung jawab masing- with the roles and responsibilities of each leader in
masing pimpinan Perseroan; the Company’s management;
6. Memastikan setiap karyawan Perseroan berperan 6. Ensuring that each employee in the Company
sesuai wewenang dan tanggung jawab yang works in accordance with the applicable authority
telah ditetapkan; and responsibility;
7. Meningkatkan kesadaran dan tanggung jawab 7. Increasing the Company’s awareness and
sosial Perseroan terhadap masyarakat dan social responsibilit y towards societ y and
kelestarian lingkungan; environmental sustainability;
8. Mendukung pengembangan sumber daya Perseroan 8. Supporting the development of Company
dan pengelolaan risiko usaha yang sejalan dengan resources and managing business risks in line with
prinsip-prinsip GCG; GCG principles;
9. Meningkatkan kepercayaan pelanggan dan 9. Increasing customer and public trust in the Company;
masyarakat kepada Perseroan; dan and
10. Mewujudkan praktik bisnis yang sejalan dengan 10. Executing business practices with the GCG
prinsip-prinsip GCG secara konsisten agar tercipta Principles consistently in order to create a good
budaya Perseroan yang baik, sehingga dapat corporate culture, so as to increase the value of
meningkatkan nilai Perseroan dengan memberikan the Company by providing certainty and assurance
kepastian dan keyakinan kepada Stakeholders. to Stakeholders.
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Komitmen Penerapan Tata Kelola Perusahaan
Commitment of Corporate Governance Implementation
Perseroan berkomitmen untuk menerapkan Tata Kelola The Company is committed to consistently implementing
Perusahaan yang Baik di lingkungan internal maupun Good Corporate Governance (GCG) both within its
eksternal secara konsisten. Komitmen penerapan internal and external environment. This commitment
tata kelola pada Perseroan dilaksanakan dengan is reflected through the identification of key factors
mengidentifikasi sejumlah faktor yang berperan penting that play a vital role in ensuring the successful
dalam mendukung keberhasilan pelaksanaan praktik implementation of GCG practices, including:
GCG yang meliputi:
Faktor Internal Internal Factors
1. Budaya Perusahaan yang mendukung penciptaan 1. The Company culture that supports the establishment
lingkungan yang kondusif dalam menerapkan of a conducive environment for implementing
GCG melalui mekanisme serta sistem kerja pada GCG through mechanisms and work systems at
Perseroan; the Company;
2. Berbagai peraturan dan kebijakan yang dikeluarkan 2. The diverse regulations and policies issued by the
perusahaan mengacu pada penerapan prinsip Company referring to GCG’s principles;
dasar GCG;
3. Manajemen pengendalian risiko Perusahaan yang 3. The Company’s risk management based on
berlandaskan standar GCG; GCG standards;
4. Keterbukaan informasi bagi publik untuk memberikan 4. Information disclosure to the public to provide
pemahaman kepada publik dalam menyikapi understanding to the public in responding to the
perkembangan dan dinamika Perseroan; dan Company’s developments and dynamics; and
5. Sistem audit internal (pemeriksaan) yang efektif 5. Effective internal audit system (inspection) within
dalam perusahaan untuk menghindari terjadinya the Company to avoid any possible irregularities.
potensi penyimpangan.
Faktor Eksternal External Factors
1. Sistem hukum yang baik dan mendukung 1. A good legal system that supports the implementation
terlaksananya supremasi hukum secara konsisten of the rule of law consistently and effectively;
dan efektif;
2. Dukungan pelaksanaan GCG dari sektor publik/ 2. Support for the GCG implementation from the public
lembaga pemerintahan dalam melaksanakan Good sector/government institutions in implementing Good
Governance dan Clean Government sehingga dapat Governance and Clean Government to implement
mewujudkan komitmen Beyond Governance; the Beyond Governance commitment;
3. Terbangunnya sistem tata nilai sosial yang 3. The establishment of a social value system that
mendukung penerapan GCG di masyarakat. Dengan supports the implementation of GCG within society,
demikian, diharapkan dapat timbul partisipasi fostering active participation from diverse community
aktif dari berbagai kelompok masyarakat untuk groups to voluntarily promote and implement GCG;
mendukung aplikasi serta sosialisasi GCG secara and
sukarela; dan
4. Adanya semangat anti korupsi yang berkembang 4. The growing anti-corruption awareness within
di publik di mana Perseroan beroperasi, disertai the communities where the Company operates,
perbaikan masalah kualitas pendidikan dan perluasan accompanied by improvements in education quality
peluang kerja. Perbaikan terhadap publik sangat and the expansion of job opportunities. These public
mempengaruhi kualitas dan skor Perusahaan dalam advancements significantly influence the Company’s
implementasi GCG. performance and ratings in implementing GCG.
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Prinsip-Prinsip Tata Kelola Perusahaan
Corporate Governance Principles
Prinsip GCG Definisi Implementasi
GCG Principle Definition Implementation
Transparansi Pengungkapan informasi penting secara Perseroan mengungkapkan infomasi
Transparency jelas, akurat, dan objektif sesuai hak secara jelas, akurat serta dapat
masing-masing pihak. dipertanggungjawabkan dan dapat diakses
Disclosure of important information clearly, sesuai hak masing-masing stakeholders.
accurately and objectively in accordance with The Company discloses infor mation
the rights of each party. clearly, accurately, responsibly and are
easily accessible according to the rights of
Perseroan menyediakan informasi yang each stakeholder.
material dan relevan dengan cara yang
m u d a h d i a k s e s d a n d i p a h a m i o l e h Prinsip keterbukaan pada Perseroan
pemangku kepentingan. dilaksanakan dengan tetap memerhatikan
The Company provides easily accessible ketentuan kerahasiaan Perusahaan, rahasia
material and relevant information to be jabatan, dan hak-hak pribadi sesuai peraturan
understood by stakeholders. dan perundang-undangan yang berlaku.
The transparency principle in the Company
is implemented while still observing the
Company's confidentiality provisions,
confidentiality of job position and personal
rights in accordance with applicable
regulations and laws.
Akuntabilitas Ke j e l a s a n f u n g s i , p e l a k s a n a a n d a n
Pembagian tugas yang jelas untuk masing-
Accountability pertanggungjawaban Organ Perseroan masing organ Perseroan, termasuk dalam hal
sehingga pengelolaan Perseroan terlaksana perincian tugas dan wewenang Rapat Umum
secara efektif. Pemegang Saham (RUPS), Dewan Komisaris,
The clarity of functions, implementation and Direksi, serta kinerjanya baik secara kolegial
accountability of the Company’s Organs which maupun individual.
enable effective management. Clear job distribution to all components,
including job description on General
Akuntabilitas berkaitan dengan pelaksanaan Meeting of Shareholders (GMS), Board of
tugas, wewenang dan tanggung jawab yang Commissioners, Board of Directors, etc. (both
dimiliki Organ Perseroan dan pegawai secara collegially or individually).
jelas sesuai dengan visi, misi, sasaran, dan
strategi Perseroan. Menerapkan check and balance system.
Accountability is related to the implementation Implementing a check and balance system.
of the duties, authority and responsibilities of
the Company’s Organs and employees clearly Memiliki standar kinerja untuk semua jajaran/
in accordance with the vision, mission, goals level organisasi yang telah disepakati bersama,
and strategies of the Company. konsisten terhadap implementasi nilai-nilai
Perseroan (corporate values), sasaran usaha,
dan strategi Perseroan, serta memiliki sistem
reward and punishment.
Having a standard of performance for all
organizational levels that has been agreed
upon, consistent to the implementation of
corporate values, targets and strategy, with
reward and punishment system.
Memiliki sistem pelaporan berkala dan
senantiasa mengevaluasi pencapaian serta
kinerja Perseroan.
Having a periodic reporting system and
continuously evaluating the Company’s
achievements and performance, as well as
assessing Key Performance Indicators for
each employee.
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Prinsip GCG Definisi Implementasi
GCG Principle Definition Implementation
Pertanggungjawaban Pelaksanaan bisnis yang bertanggung jawab, Mematuhi ketentuan Anggaran Dasar dan
Responsibility sesuai dengan peraturan dan etika bisnis peraturan perundang-undangan serta regulasi
yang berlaku. lainnya di bidang pasar modal dan lingkungan
The implementation of responsible business yang relevan bagi Perseroan.
practices, in accordance with applicable Complying with the provisions of the Articles
regulations and business ethics. of Association and other laws and regulations
in the field of capital markets and the
Pertanggungjawaban diwujudkan dengan environment that are relevant to the Company.
dipenuhinya kewajiban Perseroan dalam
menjalankan peraturan perundang-undangan Melaksanakan kewajiban perpajakan termasuk
yang berlaku dari Pemerintah Pusat dan Daerah melakukan wajib pungut dengan baik dan
yang terkait dengan bidang usaha korporasi, tepat waktu.
antara lain ketentuan yang berkaitan dengan Fulfilling tax obligation, including compulsory
ketenagakerjaan, perpajakan, kesehatan dan levies in a proper and timely manner.
keselamatan kerja, serta persaingan usaha.
The responsibility is manifested by fulfilling Menjalankan kegiatan Tanggung Jawab Sosial
the Company’s obligations in carrying out the Perusahaan (Corporate Social Responsibility).
applicable laws and regulations of the Central Performing corporate social responsibilities.
and Regional Governments related to the field
of corporate business, including provisions Menjalankan kewajiban untuk melakukan
relating to employment, taxation, occupational keterbukaan informasi sebagaimana diatur
health and safety, and business competition. oleh OJK dan BEI.
Conducting obligation of information
disclosure based on regulations set by
Financial Services Authority and Indonesian
Stock Exchange.
Independensi Perseroan melaksanakan fungsi, peran dan Saling menghormati, hak, kewajiban, tugas,
Independency pengelolaan seluruh organ perusahaan secara wewenang dan tanggung jawab masing-
profesional dan independen, tanpa benturan masing organ Perseroan.
kepentingan dan pengaruh/tekanan dari pihak Mutually respect the rights, obligations, duties,
manapun yang tidak sesuai dengan peraturan authorities and responsibilities among the
perundang-undangan yang berlaku dan Company’s organs.
prinsip prinsip korporasi yang sehat.
The Company carries out the functions, roles, Baik pemegang saham maupun Dewan
and management of all corporate bodies in Komisaris Perseroan tidak dibolehkan
a professional and independent manner, mengintervensi pengurusan Perseroan.
without conflicts of interest and influence/ Shareholders and the Board of
pressure from any party that is not in line with Commissioners do not intervene in the
applicable regulations and principles of sound Company’s management.
corporate governance.
Dewan Komisaris, Direksi, dan seluruh
Dalam pelaksanaannya, independensi karyawan senantiasa menghindari terjadinya
diwujudkan pelaksanaan hak dan kewajiban, benturan kepentingan di dalam setiap
tugas serta tanggung jawab, serta wewenang proses pengambilan keputusan dengan
masing-masing organ yang dilaksanakan menandatangani pakta integritas.
secara independen dan profesional. The Board of Commissioners, the Board of
In its implementation, independency is Directors, and all employees continuously
realized through the execution of rights and evade the conflict of interest in every decision-
obligations, duties, responsibilities, as well making process by signing an integrity pact.
as the authority of each organ carried out
independently and professionally.
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Prinsip GCG Definisi Implementasi
GCG Principle Definition Implementation
Kewajaran Prinsip kewajaran tercermin dari keadilan Pemegang Saham berhak menghadiri dan
Fairness dan kesetaraan Perseroan dalam memenuhi memberikan suara di dalam RUPS sesuai
hak-hak pemegang saham dan juga dengan ketentuan yang berlaku dalam
pemangku kepentingan yang timbul Anggaran Dasar Perseroan.
berdasarkan perjanjian dan peraturan Shareholders are entitled to attend and cast
perundang-undangan yang berlaku. their votes in GMS based on applicable
The principle of fairness is reflected in the regulations and the Company’s Articles
Company’s justice and equality in fulfilling of Association.
the rights of shareholders and other
stakeholders arising based on agreements Perseroan memperlakukan seluruh rekanan
and prevailing laws and regulations. secara adil dan transparan.
The Company treats all partners, fairly
Keadilan dapat tercermin dalam pemberian and transparently.
kesempatan kepada pihak-pihak yang
berkepentingan dalam memberi masukan, Perseroan berupaya untuk menciptakan
saran dan pendapat bagi kepentingan suasana dan lingkungan kerja yang
Perseroan. Sedangkan kesetaraan kondusif bagi seluruh karyawan
diwujudkan dengan penghargaan sesuai sebagaimana telah tertuang di dalam
dengan kinerja tanpa membedakan suku, Peraturan Perusahaan maupun peraturan
agama, ras, dan jenis kelamin. perundang-undangan dan regulasi lainnya.
Justice can be reflected in providing The Company strives to create a conducive
opportunities to stakeholders to provide atmosphere and working environment
input, advice, and opinions for the benefit for all employees, as stipulated in the
of the Company. Meanwhile, equality is Company Regulations as well as other legal
realized through recognition based on regulations and other regulations.
performance without discriminating against
ethnicity, religion, race, and gender.
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Kerangka Kerja GCG
GCG Framework
Untuk memastikan penerapan GCG berjalan efektif To ensure the effective implementation of Good
sebagai fondasi bagi proses bisnis yang sehat, Perseroan Corporate Governance (GCG) as a foundation for sound
menetapkan kerangka penerapan GCG yang mencakup business processes, the Company has established a
tiga (3) aspek utama, yaitu governance structure, GCG implementation framework encompassing three
governance process, dan governance outcome. main aspects, namely governance structure, governance
process, and governance outcome.
Governance
Structure
Governance
Framework
Governance Governance
Outcome Process
Struktur Tata Kelola Governance Structure
Struktur tata kelola pada Perseroan mencerminkan The Company’s governance structure reflects
kecukupan struktur dan infrastruktur yang dibutuhkan the adequacy of the organizational structure and
guna mendukung penerapan prinsip-prinsip GCG, infrastructure required to support the implementation
sehingga mampu menghasilkan outcome yang sesuai of GCG principles, thereby enabling the achievement of
dengan harapan seluruh pemangku kepentingan. outcomes that meet the expectations of all stakeholders.
Struktur ini terdiri atas Dewan Komisaris, Direksi, This structure comprises the Board of Commissioners,
berbagai komite, serta satuan kerja terkait. Selain itu, the Board of Directors, various committees, and relevant
penerapannya diperkuat melalui soft structure berupa work units. In addition, its implementation is reinforced
perangkat kebijakan, antara lain Board Manual, Code through a soft structure in the form of policy instruments,
of Conduct, Anggaran Dasar, serta berbagai kebijakan including the Board Manual, Code of Conduct, Articles
tata kelola lainnya yang berlaku di Perseroan. of Association, and other corporate governance policies
applicable within the Company.
Proses Tata Kelola Governance Process
Proses tata kelola pada Perseroan merupakan The Company’s governance process comprises a
serangkaian prosedur dan mekanisme yang secara series of structured and systematic procedures and
terstruktur dan sistematis menggerakkan struktur tata mechanisms that drive the governance structure toward
kelola menuju penerapan GCG yang efektif. Proses the effective GCG implementation. This process includes
ini mencakup pelaksanaan Rapat Umum Pemegang the conduct of the General Meeting of Shareholders
Saham (RUPS), pelaksanaan fungsi, tugas, wewenang, (GMS), the execution of functions, duties, authorities,
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
dan tanggung jawab, pengelolaan aktivitas usaha dan and responsibilities, the management of the Company’s
strategi Perseroan, pengelolaan SDM, serta pelaksanaan business activities and strategies, human capital
tanggung jawab sosial Perseroan. management, and the implementation of the Company’s
social responsibility.
Proses tata kelola akan memastikan penerapan prinsip- The governance process ensures the consistent
prinsip GCG secara konsisten, sehingga tercipta sinergi application of GCG principles, thereby creating synergy
berbagai inisiatif dengan upaya perbaikan berkelanjutan. among various initiatives and supporting continuous
improvement efforts.
Hasil Tata Kelola Governance Outcome
Hasil Tata Kelola adalah kualitas yang dihasilkan dari Governance outcomes represent the quality resulting
penerapan prinsip-prinsip GCG yang ditopang oleh from the implementation of GCG principles, supported
kecukupan struktur dan infrastruktur tata kelola. Pada by an adequate governance structure and infrastructure.
Perseroan, kualitas tersebut tercermin pada transparansi Within the Company, such quality is reflected in the
laporan, kepatuhan terhadap peraturan dan perundang- transparency of reporting, compliance with applicable
undangan yang berlaku, terhindarnya perusahaan dari laws and regulations, the Company’s avoidance of
berbagai bentuk pelanggaran (fraud), serta diraihnya various forms of violations and fraud, as well as
penghargaan dan pengakuan dari pihak eksternal. the achievement of awards and recognition from
external parties.
Integrasi ketiga aspek utama kerangka tata kelola pada The integration of the three main aspects of the
Perseroan dijabarkan melalui tabel berikut: Company’s governance framework is outlined in the
following table:
Struktur Tata Kelola Proses Tata Kelola Hasil Tata Kelola
Governance Framework Governance Process Governance Outcome
1. Infrastruktur GCG 1. Senantiasa menjamin pemenuhan Perseroan berhasil memenuhi
GCG Infrastructure hak pemegang saham dan pemangku sebagian besar komitmen dasar GCG
a. Organ Utama I Main Organ: kepentingan lainnya. yang telah diatur oleh regulator, salah
• RUPS I GMS Ensure that all shareholders and satunya menjaga ikatan dengan para
• Dewan Komisaris I Board of other interested parties have their pemangku kepentingan dan para
Commissioners needs met at all times. pemegang saham.
• Direksi I Board of Directors 2. Senantiasa memberikan perlakuan The Company has succeeded in
b. Organ Penunjang I Supporting yang sama kepada seluruh fulfilling most of the basic GCG
Organ: Sekretaris Perusahaan, pemegang saham dan pemangku commitments that have been
Komite-Komite di Bawah Dewan kepentingan lainnya. regulated by regulators, one of which
Komisaris, dan lainnya. Treat all shareholders and other is maintaining ties with stakeholders
Corporate Secretary, Committees stakeholders fairly at all times. and shareholders.
under the Board of Commissioners, 3. Pelaksanaan tugas dan tanggung
and others. jawab Direksi dan Dewan Komisaris.
The carrying out of the obligations
2. Soft Structure GCG and roles assigned to the Board
GCG Soft Structure of Commissioners and the Board
Anggaran Dasar Perseroan yang of Directors.
telah mengacu pada menerapkan 4. Transparansi kondisi keuangan dan
prinsip-prinsip GCG di Perusahaan, non-keuangan Perusahaan.
senantiasa dijadikan sebagai Complete openness on the
pedoman dan acuan dalam Company’s financial and
menyusun Board Manual, Code of other statuses.
Conduct, serta perangkat kebijakan
tata kelola lainnya.
The Company’s Articles of
Association, which have adhered
to the application of Corporate
Governance principles in the
Company, are consistently used
as a guide and reference in
formulating the Board Manual, Code
of Conduct, and other governance
policy instruments.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Pelaksanaan Aspek, Prinsip, dan Rekomendasi Tata Kelola
Implementation of Aspects, Principles, and Governance Recommendations
Perseroan telah melaksanakan rekomendasi Pedoman The Company has implemented the Corporate
Tata Kelola sesuai Peraturan Otoritas Jasa Keuangan Governance Guidelines in accordance with Financial
Nomor 21/ POJK.04/2015 tentang Penerapan Pedoman Services Authority Regulation No. 21/POJK.04/2015
Tata Kelola Perusahaan Terbuka dan Surat Edaran regarding the Implementation of Corporate Governance
Otoritas Jasa Keuangan Nomor 32/SEOJK.04/2015 Guidelines for Listed Companies and Financial Services
tentang Pedoman Tata Kelola Perusahaan Terbuka Authority Circular Letter No. 32/SEOJK.04/2015
dan lampirannya. concerning Guidelines for Listed Companies Governance
and its attachments.
Penerapan tata kelola tersebut diwujudkan melalui The implementation of corporate governance in
pemenuhan 5 (lima) aspek, 8 (delapan) prinsip, dan the Company is realized through the fulfillment of 5
25 (dua puluh lima) rekomendasi sepanjang tahun 2025, (five) aspects, 8 (eight) principles, and 25 (twenty-
yang secara rinci disajikan dalam tabel berikut: five) recommendations in 2025, fully presented in the
following table:
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Aspek Hubungan Perusahaan Terbuka dengan Pemegang Saham
Aspect Relation of Listed Company with Shareholders
Meningkatkan Nilai Penyelenggaraan RUPS
Improving the Value of General Meeting of Shareholders (GMS) Implementation
Perusahaan Terbuka Setiap saham dengan hak suara yang dikeluarkan √ Perseroan telah memiliki ketentuan
memiliki cara atau mempunyai satu hak suara (one share one vote). mengenai prosedur teknis pengambilan
prosedur teknis Pemegang saham dapat menggunakan hak suaranya suara (voting) baik secara terbuka maupun
pegumpulan (voting) pada saat pengambilan keputusan, terutama dalam tertutup di dalam Rapat Umum Pemegang
baik secara terbuka pengambilan keputusan dengan cara pengumpulan Sahan Tahunan (RUPST) yaitu:
maupun tertutup yang suara (voting). The Company has established provisions
mengedepankan Each share with voting rights issued has one vote (one regarding the technical procedures for
independensi share one vote). Shareholders can exercise their voting voting, both open and closed, at the Annual
dan kepentingan rights when making decisions, especially in making General Meeting of Shareholders (AGMS),
Pemegang Saham. decisions by means of voting. as follows:
Public companies • Pemungutan suara dilakukan setelah
have a technological seluruh pertanyaan selesai dijawab dan/
technique or process atau waktu tanya jawab selesai;
for voting that promotes • Voting is conducted after all questions have
independence and been answered and/or the question-and-
Shareholder interests. answer session is concluded;
• Tiap-tiap saham memberikan hak kepada
pemegangnya untuk mengeluarkan 1
(satu) suara. Apabila seorang Pemegang
Saham memiliki lebih dari 1 (satu) saham,
maka yang bersangkutan hanya diminta
untuk memberikan suara 1 (satu) kali dan
suaranya itu mewakili seluruh saham yang
dimilikinya atau diwakilinya; dan
• Each share entitles its holder to cast 1 (one)
vote. If a Shareholder owns more than 1
(one) share, they are only required to cast
their vote once, and their vote represents
all the shares they own or represent; and
• Pemungutan suara dapat dilakukan secara
lisan dengan “Mengangkat Tangan”.
• Voting can be done in verbal by “Raising
Hands”.
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Seluruh Anggota Direksi Kehadiran seluruh anggota Direksi dan anggota √ Sebagai bentuk tanggung jawab Perseroan
dan Anggota Dewan Dewan Komisaris Emiten bertujuan agar setiap kepada Para Pemegang Saham, seluruh
Komisaris Perusahaan anggota Direksi dan anggota Dewan Komisaris dapat Dewan Komisaris dan Direksi Perseroan
Terbuka hadir dalam memerhatikan,menjelaskan, dan menjawab secara selalu hadir di dalam RUPS dan RUPST tahun
RUPS Tahunan.All langsung permasalahan yang terjadi atau pertanyaan buku berjalan.
members of the Board yang diajukan oleh pemegang saham terkait mata acara To demonstrate its accountability to its
of Directors and Board dalam RUPS. shareholders, the Company’s entire Board
of Commissioners of the Shareholders are encouraged to bring their questions of Commissioners and Board of Directors
Listed Company attend and concerns about the Issuer’s business to the GMS attends each and every GMS and AGMS for
the Annual GMS. in person, where all members of the Board of Directors the current fiscal year.
and Board of Commissioners will be present to hear, to
expound, and to respond, momentarily.
Ringkasan risalah RUPS Sesuai Peraturan Otoritas Jasa Keuangan Nomor 15/ √ Risalah RUPS telah dicantumkan di dalam
tersedia dalam situs POJK.04/2020 tentang Rencana dan Penyelenggaraan website Perseroan.
web Perusahaan paling RUPS Emiten pada Pasal 49 disebutkan bahwa Emiten The minutes of the General Meeting of
sedikit selama satu (1) wajib membuat ringkasan risalah RUPS dalam bahasa Shareholders (GMS) have been included on
tahun. Indonesia dan bahasa asing (minimal dalam bahasa the Company’s website.
A summary of GMS Inggris), serta diumumkan 2 (dua) hari kerja setelah RUPS pada Situs Web Emiten memberikan
minutes is available on RUPS diselenggarakan kepada masyarakat, yang salah kesempatan bagi Pemegang saham yang
the Issuer’s Website for satunya melalui situs web Emiten. tidak hadir untuk mendapatkan informasi
at least 1 (one) year. Ketersediaan ringkasan risalah penting dalam penyelenggaraan RUPS
In accordance with Financial Services Authority secara mudah dan cepat.
Regulation No. 15/POJK.04/2020 concerning Planning The General Meeting of Shareholders
and Implementation of Issuer GMS in Article 49 states (GMS) on the Issuer’s Website provides an
that Issuers are required to prepare a summary of the opportunity for absent shareholders to easily
GMS minutes in Indonesian and a foreign language (at and quickly obtain important information
least in English), and announce it 2 (two) working days about the conduct of the GMS.
after the GMS is held to the public, one of which is Dengan demikian, ketentuan tentang jangka
through the Issuer’s website. waktu minimal ketersediaan ringkasan risalah
Availability of a summary of the minutes. RUPS di Situs Web Emiten dimaksudkan
untuk menyediakan kecukupan waktu
bagi Pemegang Saham untuk memperoleh
informasi tersebut.
Thus, the provision regarding the minimum
period for the availability of the summary
of the minutes of the General Meeting
of Shareholders on the Issuer’s Website
is intended to provide shareholders with
adequate time to obtain such information.
Meningkatkan kualitas komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor
Improving the Quality of Listed Company Communication with Shareholders or Investors
Perusahaan Terbuka Adanya komunikasi antara Emiten dengan Pemegang √ Perseroan telah memiliki kebijakan
memiliki suatu kebijakan Saham atau Investor dimaksudkan agar para Pemegang penyampaian informasi sebagai bentuk
komunikasi dengan Saham atau Investor mendapatkan pemahaman lebih keterbukaan informasi terhadap pemenuhan
Pemegang Saham jelas atas informasi yang telah dipublikasikan kepada hak-hak Pemegang Saham dan Investor.
atau Investor. masyarakat, seperti laporan berkala, keterbukaan To meet the interests of Shareholders and
Listed Companies have informasi, kondisi atau prospek bisnis dan kinerja, serta Investors, the Company already has a
a communication policy pelaksanaan tata kelola Emiten. Pemegang Saham atau policy of providing information as a form of
with shareholders Investor juga dapat menyampaikan masukan dan opini information disclosure.
or Investors. kepada manajemen Emiten. Hal ini dilakukan sebagai bentuk
The purpose of communication between the Issuer implementasi kebijakan komunikasi antara
and the Shareholders or Investors is to enhance Perseroan dengan Pemegang Saham atau
the Shareholders' or Investors' comprehension of Investor melalui penyampaian laporan
publicly disclosed information, such as periodic berkala ke BEI, dan OJK, kegiatan Investor
reports, information disclosure, business conditions or Meeting, Analyst Meeting, Public Expose,
prospects and performance, and the implementation Media Visit, Factory & Project Visit.
of the Issuer's governance. Additionally, Shareholders By filing regular reports to the IDX and
and Investors may provide ideas and thoughts to the FSA, holding investor meetings, analyst
Issuer's management. meetings, public expos, media visits, and
factory and project visits, this is done
as a way of carrying out the Company’s
policy of communication with Shareholders
or Investors.
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Perusahaan Terbuka Pengungkapan kebijakan komunikasi merupakan bentuk √ Perseroan telah melaksanakan
mengungkapkan transparansi atas komitmen Perusahaan Terbuka dalam rekomendasi ini.
kebijakan komunikasi memberikan kesetaraan kepada semua Pemegang The Company has Implemented this
Perusahaan Terbuka Saham atau Investor atas pelaksanaan komunikasi. recommendation.
dengan Pemegang Pengungkapan informasi tersebut juga bertujuan untuk
Saham atau meningkatkan partisipasi dan peran Pemegang Saham
Investor dalam Situs atau Investor dalam pelaksanaan program komunikasi
Web Perseroan. Perusahaan Terbuka.
The Listed Company The disclosure of the communication policy is a form
discloses its of transparency reflecting the commitment of the
communication policy Listed Company to providing equal treatment to all
with Shareholders Shareholders or Investors in communication practices.
or Investors on the Such information disclosure also aims to enhance the
Company's Website. participation and role of Shareholders or Investors in the
implementation of the communication program of the
Listed Company.
Aspek Fungsi dan Peran Dewan Komisaris
Aspect Relation of Listed Company with Shareholders
Memperkuat Keanggotaan dan Komposisi Dewan Komisaris
Strengthening Membership and Composition of Board of Commissioners
Penentuan Jumlah anggota Dewan Komisaris dapat memengaruhi √ Jumlah anggota Dewan Komisaris Perseroan
jumlah anggota efektivitas pelaksanaan tugas dari Dewan Komisaris. sesuai dengan Anggaran Dasar Perseroan
Dewan Komisaris Penentuan jumlah anggota Dewan Komisaris Emiten dan telah memenuhi amanat peraturan
mempertimbangkan wajib mengacu kepada ketentuan peraturan perundang- perundang-undangan yang berlaku
kondisi undangan yang berlaku, yang paling kurang terdiri dari bagi Perseroan yang berstatus sebagai
Perusahaan Terbuka. 2 (dua) orang berdasarkan ketentuan Peraturan Otoritas perusahaan terbuka. Sampai dengan
Consideration is given Jasa Keuangan Nomor 33/POJK.04/2014 tentang akhir tahun 2025, jumlah anggota Dewan
to the state of the public Direksi dan Dewan Komisaris Emiten atau Perusahaan Komisaris Perseroan tercatat sebanyak 3
corporation when Publik. Selain itu, perlu juga mempertimbangkan kondisi (tiga) orang di mana 1 (satu) di antaranya
determining the number Emiten yang antara lain meliputi karakteristik, kapasitas, merupakan Komisaris Independen.
of members of the Board dan ukuran, serta pencapaian tujuan dan pemenuhan The number of members of the Company’s
of Commissioners. kebutuhan bisnis yang berbeda di antara Emiten. Hal lain Board of Commissioners complies with
yang perlu dipertimbangkan adalah jumlah ideal anggota the rules and regulations governing listed
Dewan Komisaris dan Direksi yang berdasarkan prinsip companies. Until the end of 2025, the
GCG sebaiknya berjumlah sama agar tercipta fungsi Company’s Board of Commissioners consist
check and balances yang baik dan seimbang. of 3 (three) individuals including 1 (one)
The number of members on the Board of Independent Commissioners.
Commissioners may have an impact on the efficacy with
which the Board of Commissioners’ tasks are carried
out. The number of members of the Issuer’s Board of
Commissioners must be determined in accordance with
the provisions of the applicable laws and regulations,
and must consist of at least 2 (two) people in
accordance with the provisions of the Financial Services
Authority Regulation No. 33/POJK.04/2014 concerning
the Board of Directors and Board of Commissioners of
Issuers or Public Companies. Furthermore, the issuer’s
situation, which includes features, ability, and size,
as well as the attainment of goals and the fulfilment
of various business demands, must be considered.
Another point to consider is that, according to GCG
principles, the optimal number of members on the Board
of Commissioners and Board of Directors should be the
same amount in order to have a proper and balanced
check and balance function.
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Penentuan Komposisi Dewan Komisaris merupakan kombinasi √ Rekomendasi ini sudah dilaksanakan
komposisi anggota karakteristik baik dari segi organ Dewan Komisaris Perseroan sebagaimana telah diatur di
Dewan Komisaris maupun anggota Dewan Komisaris secara individu, dalam Anggaran Dasar Perseroan dan
memperhatikan sesuai dengan kebutuhan Perusahaan Terbuka. sesuai dengan peraturan perundang-
keberagaman keahlian Karakteristik tersebut dapat tercermin dalam penentuan undangan yang berlaku bahwa komposisi
dan pengetahuan keahlian, pengetahuan, dan pengalaman yang Dewan Komisaris pada Perseroan telah
dan pengalaman dibutuhkan dalam pelaksanaan tugas pengawasan dan mencerminkan keberagaman, baik mengenai
yang dibutuhkan. pemberian nasihat oleh Dewan Komisaris Perusahaan latar belakang keahlian, pengetahuan dan
The membership of the Terbuka. Komposisi yang telah memperhatikan pengalaman.
Board of Commissioners kebutuhan Perusahaan Terbuka merupakan suatu hal This recommendation has been implemented
is determined in yang positif, khususnya terkait pengambilan keputusan by the Company as stipulated in the
consideration of dalam rangka pelaksanaan fungsi pengawasan yang Company's Articles of Association and in
the needed variety dilakukan dengan mempertimbangkan berbagai aspek accordance with the prevailing regulations,
of skill, knowledge, yang lebih luas. indicating that the composition of the Board
and experience. Depending on the demands of the Issuer, the of
composition of the Board of Commissioners is a mix of Commissioners in the Company reflects
features pertaining to both the organs of the Board of diversity in terms of expertise, knowledge,
Commissioners and individual members of the Board and experience backgrounds.
of Commissioners. These qualities may be represented Hal ini telah diungkapkan pada Bab
in the assessment of the competence, knowledge, Tata Kelola Perusahaan, khususnya
and experience necessary by the Issuer's Board of bagian Keberagaman Komposisi Dewan
Commissioners to carry out its supervisory obligations Komisaris dan Direksi serta terlihat melalui
and provide advice. The composition that takes into profil masing-masing anggota Dewan
consideration the Issuer's demands is advantageous, Komisaris Perseroan.
particularly in terms of decision making in the context of This has been disclosed in the Corporate
performing the supervisory role, which is carried out by Governance section, particularly in the
examining a variety of larger factors. Diversity of the Composition of the Board of
Commissioners and Directors, and is evident
through the profiles of each member of the
Company's Board of Commissioners.
Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
Improving the Quality of Implementation of Duties and Responsibilities of the Board of Commissioners
Dewan Komisaris Kebijakan penilaian sendiri (self assessment) Dewan √ Dewan Komisaris memiliki kebijakan
mempunyai kebijakan Komisaris merupakan suatu pedoman yang digunakan penilaian sendiri (self assessment) untuk
penilaian sendiri sebagai bentuk akuntabilitas atas penilaian kinerja menilai kinerja Dewan Komisaris yang
(self assessment) Dewan Komisaris secara kolegial. Self assessment tercantum dalam Anggaran Dasar Perseroan.
untuk menilai kinerja dimaksud dilakukan oleh masing-masing anggota The Board of Commissioners has a
Dewan Komisaris. untuk menilai pelaksanaan kinerja Dewan Komisaris self-assessment policy to evaluate the
The Board of secara kolegial, dan bukan menilai kinerja individual performance of the Board of Commissioners
Commissioners has masing-masing anggota Dewan Komisaris. Dengan as stated in the Company’s Articles
a self-assessment adanya self assessment ini diharapkan masing- of Association.
policy to assess masing anggota Dewan Komisaris dapat berkontribusi
the performance untuk memperbaiki kinerja Dewan Komisaris secara
of the Board berkesinambungan.
of Commissioners. The self-assessment policy of the Board of
Commissioners provides a framework for evaluating
the Board’s performance in a cooperative manner. The
purpose of the self-assessment or self-assessment
is to evaluate the effectiveness of the Board of
Commissioners as a whole, rather than to evaluate
the performance of each individual commissioner. It
is intended that each Commissioner’s input into this
self-evaluation will help the Board as a whole function
more effectively.
Dalam kebijakan tesebut dapat mencakup kegiatan
penilaian yang dilakukan beserta maksud dan tujuannya,
waktu pelaksanaannya secara berkala, dan tolok ukur
atau kriteria penilaian yang digunakan sesuai dengan
dengan rekomendasi yang diberikan oleh fungsi
nominasi dan remunerasi Perusahaan Terbuka, dimana
adanya fungsi tersebut telah diwajibkan dalam Peraturan
Otoritas Jasa Keuangan Nomor 34/POJK.04/2014
tentang Komite Nominasi dan Remunerasi Emiten atau
Perusahaan Publik.
Following the advice of the Issuer’s nomination and
remuneration function, if such a function is required by
the Service Authority Regulation, the policy may include
assessment activities together with their goals and
objectives, period of implementation, and benchmarks
or assessment criteria employed. The Nomination and
Remuneration Committee for Issuers or Public Companie
Finance Circular No. 34/
POJK.04/2014.
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Kebijakan penilaian Pengungkapan kebijakan self assessment atas √ Kebijakan penilaian sendiri (self assessment)
sendiri (self kinerja Dewan Komisaris dilakukan tidak hanya untuk menilai kinerja Dewan Komisaris telah
assessment) untuk untuk memenuhi aspek transparansi sebagai bentuk diungkapkan melalui Laporan Tahunan
menilai kinerja Dewan pertanggungjawaban atas pelaksanaan tugasnya, Perusahaan bagian Tata Kelola Perusahaan,
Komisaris, diungkap namun juga untuk memberikan keyakinan khususnya sub bagian Dewan Komisaris.
melalui Laporan Tahunan kepada para Pemegang Saham atau Investor dalam The Company’s Annual Report includes
Perusahaan Terbuka. meningkatkan kinerja Dewan Komisaris. Dengan adanya information on the Board of Commissioners’
The self-assessment pengungkapan tersebut, Pemegang Saham atau Investor self assessment strategy for evaluating
policy to assess the mengetahui mekanisme check and balance terhadap its own performance in the Corporate
performance of the kinerja Dewan Komisaris. Governance section.
Board of Commissioners The Board of Commissioners’ self-assessment policy
is disclosed in the on its performance is made public not only to satisfy
Issuer’s Annual Report. the aspect of transparency as a form of accountability
for the implementation of its duties, but also to provide
confidence, especially to Shareholders or Investors in
the Board’s efforts to improve its performance. This
information lets Shareholders and potential Investors
know how the Board of Commissioners’ actions are
monitored and regulated.
Dewan Komisaris Kebijakan pengunduran diri anggota Dewan Komisaris √ Anggaran Dasar telah mengatur kebijakan
mempunyai kebijakan yang terlibat dalam kejahatan keuangan merupakan pengunduran diri Dewan Komisaris apabila
terkait pengunduran kebijakan yang dapat meningkatkan kepercayaan para yang bersangkutan terlibat dalam tindak
diri anggota Dewan pemangku kepentingan terhadap Emiten, sehingga kejahatan keuangan.
Komisaris apabila integritas Perseroan tetap terjaga. Kebijakan ini The Articles of Association define a policy
terlibat dalam diperlukan untuk membantu kelancaran proses hukum requiring the Board of Commissioners to
kejahatan keuangan. dan agar proses hukum tersebut tidak mengganggu resign should a member be implicated in a
The Board of jalannya kegiatan usaha. Selain itu, dari sisi moralitas, financial crime.
Commissioners has kebijakan ini membangun budaya beretika di lingkungan
made a commitment Emiten. Kebijakan tersebut dapat tercakup dalam
regarding the resignation Pedoman ataupun Kode Etik yang berlaku bagi
of a member of the Dewan Komisaris.
Board of Commissioners The policy of requiring members of the Board of
if involved in a Commissioners who are implicated in financial crimes
financial crime. to leave is a policy that may boost Shareholder trust in
the Issuer, therefore preserving the Company’s integrity.
This policy is necessary to assist streamline the legal
process and to prevent the legal procedure from
interfering with company operations. In addition, from
a moral standpoint, this policy fosters an ethical culture
inside the Issuer’s organisation. These rules may be
included into the Board of Commissioners’ appropriate
Guidelines or Code of Conducts.
Selanjutnya, yang dimaksud dengan terlibat dalam
kejahatan keuangan merupakan adanya status
terpidana terhadap anggota Dewan Komisaris dari
pihak yang berwenang. Kejahatan keuangan dimaksud
seperti manipulasi dan berbagai bentuk penggelapan
dalam kegiatan jasa keuangan serta Tindakan Pidana
Pencucian Uang sebagaimana dimaksud dalam Undang-
Undang Nomor 8 Tahun 2010 tentang Pencegahan dan
Pemberantasan Tindak Pidana Pencucian Uang.
Involvement in a financial crime also refers to the
conviction status of a member of the Board of
Commissioners from the authorised party. The referred-
to financial crimes include manipulation and other types
of embezzlement in financial service operations, as well
as the Criminal Action of Money Laundering as defined
by Law No. 8 of 2010 on the Prevention and Eradication
of the Crime of Money Laundering.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Dewan Komisaris Berdasarkan ketentuan Peraturan Otoritas Jasa √ Perseroan telah melaksanakan fungsi
atau Komite yang Keuangan Nomor 34/POJK.04/2014 tentang Komite Nominasi melalui Komite Nominasi dan
menjalankan fungsi Nominasi dan Remunerasi Emiten atau Perusahaan Remunerasi yang dibentuk Dewan Komisaris
Nominasi dan Publik, komite yang menjalankan fungsi nominasi dengan memiliki kebijakan suksesi yang
Remunerasi menyusun mempunyai tugas untuk menyusun kebijakan dan kriteria tidak hanya terbatas pada Anggota Direksi
kebijakan suksesi yang dibutuhkan dalam proses Nominasi calon anggota tetapi juga memiliki rencana suksesi untuk
dalam proses nominasi Direksi. Salah satu kebijakan yang dapat mendukung setiap level jabatan sebagaimana tertuang di
anggota Direksi. proses Nominasi sebagaimana dimaksud adalah dalam Board Manual, serta Piagam Komite
The Board of kebijakan suksesi anggota Direksi. Kebijakan mengenai Nominasi, Remunerasi, dan GCG. Penjelasan
Commissioners or the suksesi bertujuan untuk menjaga kesinambungan proses lebih lanjut mengenai Kebijakan Suksesi
Committee that carries regenerasi atau kaderisasi kepemimpinan di perusahaan Direksi telah diungkapkan pada Bab Tata
out the Nomination and dalam rangka mempertahankan keberlanjutan bisnis dan Kelola Perusahaan.
Remuneration function tujuan jangka panjang perusahaan. The Company has implemented the
formulates a succession In accordance with the Financial Services Authority Nomination function through the Nomination
policy in the Nomination Regulation No. 34/POJK.04/2014 concerning the and Remuneration Committee established
process for members of Nomination and Remuneration Committee of Issuers by the Board of Commissioners, with a
the Board of Directors. or Public Companies, the committee that performs the succession policy that is not only limited
nomination function must establish the policies and to the Board of Directors but also includes
criteria necessary for the nomination of candidates for succession plans for every position level as
Board of Directors positions. The succession policy for outlined in the Board Manual, as well as the
Board of Directors members is one of the policies that Charters of the Nomination, Remuneration,
might assist the nominating process as described. The and GCG Committees. Further explanation
succession strategy seeks to preserve the continuity regarding the Director Succession Policy has
of the regeneration or leadership regeneration process been disclosed in the Corporate Governance
inside the organisation in order to support commercial section of the Company Manual.
viability and longterm objectives.
Aspek Fungsi dan Peran Direksi
Aspects of The Functions And Roles of The Board of Directors
Memperkuat Keanggotaan dan Komposisi Direksi
Improving the Membership and Composition of the Board of Directors
Penentuan jumlah Sebagai organ perusahaan yang berwenang dalam √ Jumlah anggota Direksi Perseroan telah
anggota Direksi pengurusan perusahaan, penentuan jumlah Direksi memenuhi amanat peraturan perundang-
mempertimbangkan sangat mempengaruhi jalannya kinerja Perusahaan undangan serta regulasi terkait lainnya
kondisi Perusahaan Terbuka. Dengan demikian, penentuan jumlah yang berlaku bagi Perseroan yang
Terbuka serta anggota Direksi harus dilakukan melalui pertimbangan berstatus sebagai perusahaan terbuka.
efektifitas dalam yang matang dan wajib mengacu pada ketentuan Pada akhir 2025, jumlah anggota Direksi
pengambilan keputusan. Peraturan Perundang-undangan yang berlaku, dimana tercatat sebanyak 4 (empat) orang.
Consideration is given berdasarkan Peraturan Otoritas Jasa Keuangan Nomor Penentuan jumlah Anggota Direksi tersebut
to the Issuer's health 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris mempertimbangkan karakteristik dan
and the Board's ability Emiten atau Perusahaan Publik paling sedikit terdiri kebutuhan bisnis Perseroan. Penentuan
to make decisions dari 2 (dua) orang. Disamping itu, dalam penentuan jumlah dan anggota Direksi menjadi
when deciding on the jumlah Direksi harus didasarkan pada kebutuhan untuk wewenang Pemegang Saham mayoritas.
optimal size of the Board mencapai maksud dan tujuan Perusahaan Terbuka dan The number of members of the Company's
of Directors. disesuaikan dengan kondisi Perusahaan Terbuka yang Board of Directors satisfies the requirements
meliputi karakteristik, kapasitas, dan ukuran Perusahaan of the laws, rules, and other applicable
Terbuka serta bagaimana tercapainya efektivitas regulations that apply to the Company in its
pengambilan keputusan Direksi. capacity as a listed company. There were
The Issuer’s success is heavily dependent on the Board four (4) directors as of the end of 2022. The
of Directors, since it is this body that is empowered to features and business requirements of the
run the Company. Accordingly, the number of Directors Company are considered while deciding
should be decided after due deliberation, with reference on the size of the Board of Directors. The
to the relevant provisions, such as Regulation No. 33/ Majority Shareholder is responsible for
POJK.04/2014 of the Financial Services Authority selecting the size and composition of the
pertaining to the Board of Directors and Board of Board of Directors.
Commissioners of Issuers or Public Companies, which
stipulates that such bodies should include at least 2
(two) persons. The Issuer’s situation, which includes
the Issuer’s features, capability, and size, and how
effective Board of Directors’ decision-making may be
accomplished, should inform the number of Directors
appointed to the Board.
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Penentuan komposisi Seperti halnya Dewan Komisaris, keberagaman √ Komposisi anggota Direksi Perseroan sudah
anggota Direksi komposisi anggota Direksi merupakan kombinasi memperhatikan keberagaman keahlian,
memperhatikan karakteristik yang diinginkan baik dari segi organ Direksi pengetahuan dan pengalaman sebagaimana
keberagaman maupun anggota Direksi secara individu, sesuai dengan telah diatur di dalam Anggaran Dasar
keahlian, pengetahuan kebutuhan Emiten. Kombinasi tersebut ditentukan Perseroan. Hal ini telah diungkapkan pada
dan pengalaman dengan cara memperhatikan keahlian, pengetahuan dan Bab Tata Kelola Perusahaan, khususnya
yang dibutuhkan. pengalaman yang sesuai dengan pembagian tugas dan bagian Keberagaman Komposisi Dewan
The membership of fungsi jabatan Direksi dalam mencapai tujuan Emiten. Komisaris dan Direksi.
the Board of Directors Dengan demikian, pertimbangan kombinasi karakteristik As specified in the Company’s Articles
is determined in dimaksud akan berdampak dalam ketepatan proses of Association, the membership of the
consideration of pencalonan dan penunjukan individual anggota Direksi Company’s Board of Directors has taken into
the needed variety baik secara individual ataupun secara kolegial. consideration the variety of skill, knowledge,
of skill, knowledge, Similar to the Board of Commissioners, diversity in and experience. This is reported in the
and experience. the composition of the Board of Directors reflects a Corporate Governance Chapter, namely the
desired combination of characteristics, both at the Diversity of the Board of Commissioners and
organizational level and for individual members, tailored the Board of Directors.
to the Issuer’s needs. This combination is determined
by taking into account the expertise, knowledge,
and experience that align with the division of duties
and functions of the Board of Directors in achieving
the Issuer’s objectives. Accordingly, consideration
of this combination of characteristics will impact the
precision of the nomination and appointment process
for members of the Board of Directors, both individually
and collectively.
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Anggota Direksi yang Laporan Keuangan merupakan laporan √ Rekomendasi ini telah dilaksanakan.
membawahi bidang Pertanggungjawaban manajemen atas pengelolaan Perseroan memiliki anggota Direksi yang
akuntansi atau keuangan sumber daya yang dimiliki oleh Emiten, yang wajib membawahi bidang keuangan serta memiliki
memiliki keahlian dan/ disusun dan disajikan sesuai dengan Standar Akuntansi keahlian dan pengetahuan di bidang
atau pengetahuan di Keuangan yang berlaku umum di Indonesia dan Akuntansi dan Keuangan, yaitu Erita Kasih
bidang akuntansi. juga peraturan OJK terkait, antara lain peraturan Tjia yang saat ini menjabat sebagai Direktur
The Board of Directors perundang undangan di sektor Pasar Modal yang Keuangan. Profil beliau telah tercantum pada
members responsible mengatur mengenai penyajian dan pengungkapan Bab Profil Perusahaan, khususnya bagian
for accounting or Laporan Keuangan Emiten. Berdasarkan peraturan Profil Direksi.
finance have relevant perundang-undangan di sektor Pasar Modal yang This recommendation has been
experience and/or mengatur mengenai tanggung jawab Direksi atas implemented. Director of Finance Erita Kasih
education in the field. Laporan Keuangan, Direksi secara tanggung renteng Tjia has extensive experience in accounting
bertanggung jawab atas Laporan Keuangan,yang and finance, and she is responsible for
ditandatangani Direktur Utama dan anggota Direksi yang the Company’s financial management. His
membawahi bidang akuntansi atau keuangan. qualifications and experience have been
Financial statements represent management’s included in the Board of Directors Profile part
accountability report for the management of resources of the Company Profile Chapter.
owned by the Issuer, which must be prepared and
presented in accordance with the generally accepted
accounting standards in Indonesia as well as relevant
OJK regulations, including regulations in the Capital
Market sector governing the presentation and
disclosure of Issuer’s Financial Statements. Based on
the regulations in the Capital Market sector governing
the responsibility of the Board of Directors for Financial
Statements, the Board of Directors collectively
holds responsibility for the Financial Statements,
signed by the President Director and members of
the Board of Directors overseeing the accounting or
finance department.
Dengan demikian, pengungkapan dan penyusunan
informasi keuangan yang disajikan dalam laporan
keuangan akan sangat bergantung pada keahlian, dan/
atau pengetahuan Direksi, khususnya anggota Direksi
yang membawahi bidang akuntansi atau keuangan.
Adanya kualifikasi keahlian dan/atau pengetahuan di
bidang akuntansi yang setidaknya dimiliki anggota
Direksi dimaksud dapat memberikan keyakinan atas
penyusunan Laporan Keuangan, sehingga Laporan
Keuangan tersebut dapat diandalkan oleh para
pemangku kepentingan (Stakeholders) sebagai dasar
pengambilan keputusan ekonomi terkait Emiten
dimaksud. Keahlian dan/atau pengetahuan tersebut
dapat dibuktikan dengan latar belakang pendidikan,
sertifikasi pelatihan, dan/atau pengalaman kerja terkait.
Disclosure and preparation will be heavily reliant on the
Board of Directors’ skill and/or knowledge, particularly
that of the Board of Directors’ members in charge of
accounting or finance. To ensure that the Financial
Statements may be relied on by Stakeholders as the
foundation for making economic decisions affecting
the Issuer, the Board of Directors must include at least
one member with credentials of experience and/or
knowledge in the area of accounting. Education, training
certificates, and/or relevant job experience are all ways
to demonstrate such proficiency and/or understanding.
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
Increasing the Quality of Implementation of Duties and Responsibilities of the Board of Directors
Direksi mempunyai Seperti halnya pada Dewan Komisaris, kebijakan √ Direksi memiliki kebijakan penilaian sendiri
kebijakan penilian penilaian sendiri (self assessment) Direksi merupakan (self assessment) untuk menilai kinerja
sendiri (self suatu pedoman yang digunakan sebagai bentuk Direksi yang tercantum dalam Anggaran
assessment) untuk akuntabilitas atas penilaian kinerja Direksi secara Dasar Perseroan.
menilai kinerja Direksi. kolegial. Self assessment atau penilaian sendiri The Board of Directors did not have a
The Board of Directors dimaksud dilakukan oleh masing masing anggota Direksi self-assessment policy to assess the
has a self-assessment untuk menilai pelaksanaan kinerja secara kolegial, dan performance of the Board of Directors
policy to assess the individual (masing-masing anggota Direksi). as stated in the Company’s Articles
performance of the Similar to the Board of Commissioners, the self- of Association.
Board of Directors. assessment policy for the Board of Directors serves
as a guideline to ensure accountability in evaluating
the Board of Directors’ collective performance. Each
Director conducts a self-assessment to evaluate both
the Board of Directors’ overall performance and their
individual contributions.
Kebijakan penilaian Pengungkapan kebijakan self assessment atas kinerja √ Direksi Perseroan bersama-sama dengan
sendiri (self assessment) Direksi dilakukan tidak hanya untuk memenuhi aspek Dewan Komisaris menyampaikan laporan
untuk menilai kinerja transparansi sebagai bentuk pertanggungjawaban atas pertanggungjawaban atas rencana dan
Direksi diungkapkan pelaksanaan tugasnya, namun juga untuk memberikan pencapaian kerja Perseroan selama tahun
melalui Laporan Tahunan informasi penting atas upayaupaya perbaikan dalam buku melalui Laporan Tahunan Perseroan
Perusahaan Terbuka. pengelolaan Emiten. Informasi tersebut sangat yang dapat diakses melalui situs web
The self-assessment bermanfaat untuk memberikan keyakinan kepada Perseroan. Pertanggungjawaban Perseroan
policy to assess the Pemegang Saham atau Investor bahwa terdapat kepada Para Pemegang Saham juga
performance of the kepastian pengelolaan perusahaan terus dilakukan ke disampaikan oleh Direksi bersama-sama
Board of Directors arah yang lebih baik. Dengan adanya pengungkapan dengan Dewan Komisaris melalui RUPST
is disclosed in the tersebut, Pemegang Saham atau Investor mengetahui yang rutin dilaksanakan.
annual report of a mekanisme check and balance terhadap kinerja Direksi. The Board of Directors and the Board of
listed company. Disclosure of the self-assessment policy on the Commissioners report on the Company’s
performance of the Board of Directors is conducted not work goals and accomplishments throughout
only to satisfy the transparency requirement as a form the fiscal year in the Annual Report, which
of responsibility for the fulfilment of its obligations, but is available on the Company’s website.
also to give vital information on efforts to enhance the The AGMS, which is typically conducted
management of the Issuer. This information is quite following the conclusion of the fiscal year,
valuable for assuring Shareholders and Investors that is another means by which the Board of
the company’s management is proceeding in a positive Directors and communicate the Company’s
way. With this statement, Shareholders and Investors responsibilities to its Shareholders.
are informed of the method for evaluating the Board of
Directors’ performance.
164 Going Adaptable and Dependable to Transform into Sustainable Business
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Direksi mempunyai Kebijakan pengunduran diri anggota Direksi yang terlibat √ Perseroan telah melaksanakan rekomendasi
kebijakan terkait dalam kejahatan keuangan merupakan kebijakan yang ini. Anggaran Dasar dan Board Manual
pengunduran diri dapat meningkatkan kepercayaan para pemangku Perseroan telah mengatur kebijakan
anggota Direksi kepentingan terhadap Emiten, sehingga integritas pengunduran diri Direksi apabila yang
apabila terlibat dalam Perseroan akan tetap terjaga. Kebijakan ini diperlukan bersangkutan terlibat dalam tindak kejahatan
kejahatan keuangan. untuk membantu kelancaran proses hukum dan agar keuangan. Hal ini telah diungkapkan pada
The Board of Directors proses hukum tersebut tidak mengganggu jalannya Bab Tata Kelola Perusahaan.
has made a commitment kegiatan usaha. Selain itu, dari sisi moralitas, kebijakan The Company has implemented this
regarding the ini membangun budaya beretika di lingkungan Emiten. recommendation. The Articles of
resignation of a Kebijakan tersebut dapat tercakup dalam Anggaran Association and the Company's Board
member of the Board of Dasar ataupun Kode Etik yang berlaku bagi Direksi. Manual have established policies regarding
Directors if involved in a Stakeholder trust in the Issuer may be bolstered by the the resignation of Directors in the event
financial crime. implementation of a policy requiring the resignation of their involvement in financial crimes.
of Board of Directors members who are convicted This has been disclosed in the Corporate
of financial offences. The purpose of this policy is Governance section.
to ensure that the company’s day to-day operations
continue uninterrupted throughout any legal
proceedings. Furthermore, this policy fosters an ethical
culture inside the Issuer’s workplace, which is important
for the company’s long-term success. The Articles
of Association or the appropriate Code of Ethics may
incorporate such guidelines.
Selanjutnya, yang dimaksud dengan terlibat dalam
kejahatan keuangan merupakan adanya status terpidana
terhadap anggota Direksi dari pihak yang berwenang.
Kejahatan keuangan dimaksud seperti manipulasi dan
berbagai bentuk penggelapan dalam kegiatan jasa
keuangan serta Tindakan Pidana Pencucian Uang
sebagaimana dimaksud dalam Undang-Undang Nomor
8 Tahun 2010 tentang Pencegahan dan Pemberantasan
Tindak Pidana Pencucian Uang.
A member of the Board of Directors who has been
convicted of a financial crime is also considered to have
been “involved” by the authorised party. Specifically, the
Criminal Action of Money Laundering as defined by Law
No. 8 of 2010 Concerning Prevention and Eradication of
the Crime of Money Laundering, as well as other kinds
of financial crime, are under question.
Aspek Partisipasi Pemangku Kepentingan
Aspects of Stakeholder Participation
Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan
Improving Corporate Governance Aspect through Stakeholder Engagement
Perusahaan Terbuka Seseorang yang mempunyai informasi orang dalam √ Perseroan saat ini telah memiliki kebijakan
memiliki kebijakan untuk dilarang melakukan suatu transaksi Efek dengan yang mengatur tentang pemisahan informasi
mencegah terjadinya menggunakan informasi orang dalam sebagaimana bersifat rahasia dan bersifat terbuka untuk
insider trading. dimaksud dalam Undang-Undang Pasar Modal. Emiten publik guna mencegah terjadinya aktivitas
Public companies have dapat meminimalkan terjadinya insider trading tersebut insider trading.
a policy to prevent melalui kebijakan pencegahan, misalnya dengan The Company currently have a policy that
insider trading. memisahkan secara tegas data dan/atau informasi regulates the separation of confidential
yang bersifat rahasia dengan yang bersifat publik, serta information and is open to the public in order
membagi tugas dan tanggung jawab atas pengelolaan to prevent insider trading activities.
informasi dimaksud secara proporsional dan efisien.
According to the Capital Market Law, those in
possession of material nonpublic information are not
allowed to engage in a Securities transaction based
on such knowledge. It is possible for issuers to reduce
instances of insider trading by the implementation of
preventative procedures, such as the segregation of
sensitive data and/or information from that of a public
nature and the allocation of tasks and responsibilities for
the management of the information.
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 165
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Perusahaan terbuka Kebijakan anti-korupsi bermanfaat untuk memastikan √ Kebijakan Perseroan terkait anti-korupsi dan
memiliki kebijakan anti- agar kegiatan usaha Emiten dilakukan secara legal, anti-fraud telah diatur di dalam Kebijakan
korupsi dan anti-fraud. prudent, dan sesuai dengan prinsip-prinsip tata kelola Anti Penyuapan dan Anti Kecurangan.
Public companies have yang baik. Kebijakan tersebut dapat merupakan bagian The Company’s policies regarding
anti-corruption and dalam kode etik, ataupun dalam bentuk tersendiri. anticorruption and anti-fraud are regulated in
anti-fraud policies. Kebijakan tersebut antara lain dapat meliputi mengenai the Anti-Bribery and Anti-Fraud Policies.
program dan prosedur yang dilakukan dalam mengatasi
praktik korupsi, balas jasa (kickbacks), fraud, suap dan/
atau gratifikasi dalam Emiten. Lingkup dari kebijakan
tersebut harus menggambarkan pencegahan Emiten
terhadap segala praktik korupsi baik memberi atau
menerima dari pihak lain.
With an anti-corruption strategy in place, investors may
be certain that the Issuer is conducting its business
operations ethically, transparently, and within the law.
It’s up to the organisation whether the policy is included
in the code of conduct or exists on its own. Policy
elements may include initiatives taken by Issuers to
combat issues including bribery, fraud, kickbacks, and
other forms of improper compensation. The Issuer must
prohibit all forms of bribery, including those in which
it either gives or receives benefits, and this must be
described in the policy’s scope.
Perusahaan Terbuka Kebijakan tentang seleksi pemasok atau vendor √ Rekomendasi ini sudah dilaksanakan
memiliki kebijakan bermanfaat untuk memastikan agar Perusahaan Perseroan sesuai dengan peraturan yang
tentang seleksi Terbuka memperoleh barang atau jasa yang diperlukan berlaku. Dalam rangka meningkatkan
dan peningkatan dengan harga yang kompetitif dan kualitas yang efisiensi dan daya saing, Perseroan memiliki
kemampuan pemasok baik. Sedangkan kebijakan peningkatan kemampuan kebijakan untuk memperoleh barang atau
atau vendor. pemasok atau vendor bermanfaat untuk memastikan jasa yang diperlukan dengan harga yang
The Listed Company bahwa rantai pasokan (supply chain) berjalan dengan kompetitif dan kualitas yang baik.
has a policy regarding efisien dan efektif. Kemampuan pemasok atau vendor This recommendation has been implemented
the selection and dalam memasok/memenuhi barang atau jasa yang by the Company in accordance with
enhancement of supplier dibutuhkan perusahaan akan mempengaruhi kualitas applicable regulations. In order to enhance
or vendor capabilities. output perusahaan. Dengan demikian, pelaksanaan efficiency and competitiveness, the
kebijakan-kebijakan tersebut dapat menjamin kontinuitas Company has a policy to acquire necessary
pasokan, baik dari segi kuantitas maupun kualitas yang goods or services at competitive prices and
dibutuhkan Perusahaan Terbuka. Adapun cakupan high quality.
kebijakan ini meliputi kriteria dalam pemilihan pemasok Perseroan juga memiliki kebijakan dalam
atau vendor, mekanisme pengadaan yang transparan, hal peningkatan kemampuan pemasok
upaya peningkatan kemampuan pemasok atau vendor, atau vendor sehingga bermanfaat untuk
dan pemenuhan hak hak yang berkaitan dengan memastikan rantai pasokan (supply
pemasok atau vendor. chain) dapat berjalan dengan efisien dan
The policy regarding supplier or vendor selection is efektif sehingga mempengaruhi kualitas
beneficial to ensure that the Listed Company acquires output Perseroan.
necessary goods or services at competitive prices The Company also has a policy regarding
and high quality. Meanwhile, the policy on enhancing the enhancement of supplier or vendor
supplier or vendor capabilities is beneficial to ensure capabilities, aiming to ensure that the supply
the efficient and effective operation of the supply chain. chain operates efficiently and effectively,
The capabilities of suppliers or vendors in providing/ thereby influencing the quality of the
meeting the company’s needed goods or services Company's output.
will impact the quality of the company’s output. Thus,
the implementation of these policies can guarantee
the continuity of supply, both in terms of quantity and
quality required by the Listed Company. The scope of
these policies includes criteria in supplier
or vendor selection, transparent procurement
mechanisms, efforts to enhance supplier or vendor
capabilities, and the fulfillment of rights associated with
suppliers or vendors.
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Perusahaan Terbuka Kebijakan tentang pemenuhan hak-hak kreditur √ Perseroan telah melaksanakan rekomendasi
memiliki kebijakan digunakan sebagai pedoman dalam melakukan pinjaman ini. Perseroan memiliki kebijakan tentang
tentang pemenuhan kepada kreditur. Tujuan dari kebijakan dimaksud adalah pemenuhan hak-hak kreditur. Dalam
hak-hak kreditur. untuk menjaga terpenuhinya hak hak dan menjaga melakukan pinjaman untuk kebutuhan
The Listed Company has kepercayaan kreditur terhadap Perusahaan Terbuka. operasional dan pengembangan usaha,
a policy regarding the Dalam kebijakan tersebut mencakup pertimbangan Perseroan selalu memenuhi hak-hak kreditur
fulfillment of creditors' dalam melakukan perjanjian, serta tindak lanjut sesuai perjanjian kerjasama pinjaman,
rights. dalam pemenuhan kewajiban Perusahaan Terbuka serta tindak lanjutnya dalam pemenuhan
kepada kreditur. kewajiban, sehingga kepercayaan
The policy regarding the fulfillment of creditors' rights kreditur terhadap Perseroan selalu terjaga
serves as a guideline for conducting dengan baik.
loans to creditors. The purpose of this policy is to The Company has implemented this
ensure the fulfillment of rights and maintain the recommendation. The Company has
trust of creditors in the Listed Company. The policy established a policy regarding the
includes considerations in entering agreements and fulfillment of creditors’ rights. In obtaining
the subsequent fulfillment of obligations by the Listed loans for operational needs and business
Company to its creditors. development, the Company consistently
fulfills creditors’ rights in accordance
with the terms and conditions of the loan
agreements, including the timely follow-up
and settlement of its obligations. As a result,
creditors’ trust in the Company has been
consistently well maintained.
Perusahaan Terbuka Kebijakan sistem whistleblower yang telah disusun √ Perseroan telah melaksanakan rekomendasi
memiliki kebijakan dengan baik akan memberikan kepastian perlindungan ini dan telah memiliki kebijakan mengenai
Whistleblowing System. kepada saksi atau pelapor atas suatu indikasi Whistleblower System yang diatur di
The listed company pelanggaran yang dilakukan karyawan atau manajemen dalam Kebijakan Anti Penyuapan dan Anti
has a whistleblower Emiten. Penerapan kebijakan sistem tersebut akan Kecurangan serta diperjelas dalam Standar
system policy. berdampak pada pembentukan budaya tata kelola Operasional Prosedur sistem whistleblower.
perusahaan yang baik. The Company has implemented this
If the Issuer’s workers or management are involved in recommendation and has policies regarding
illegal activity, witnesses or reporters will know they are the Whistleblower System which are
safe if the Issuer has a well crafted policy protecting regulated in the Anti-Bribery and Anti-Fraud
whistleblowers. If the system policy is put into place, Policy and clarified in the Standard Operating
it will contribute to the growth of a healthy corporate Procedures for the whistleblower system.
governance norm.
Kebijakan sistem whistleblower mencakup antara lain
jenis pelanggaran yang dapat dilaporkan melalui sistem
whistleblower, cara pengaduan, perlindungan dan
jaminan kerahasiaan pelapor, penanganan pengaduan,
pihak yang mengelola aduan, dan hasil penanganan dan
tindak lanjut pengaduan.
The policy governing the whistleblower system
addresses, among other things, the categories
of wrongdoing that can be reported through the
system, the means by which complaints are submitted,
the safeguards in place to protect the identity of the
complainant, how those complaints will be handled,
who will be in charge of managing those complaints,
and what will happen to them after they have
been submitted.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Perusahaan Terbuka Insentif jangka panjang merupakan insentif yang √ Perseroan telah melaksanakan rekomendasi
memiliki kebijakan didasarkan atas pencapaian kinerja jangka panjang. ini. Perseroan memiliki kebijakan pemberian
pemberian insentif Rencana insentif jangka panjang mempunyai dasar insentif jangka panjang yang dimuat di dalam
jangka panjang kepada pemikiran bahwa kinerja jangka panjang perusahaan Perjanjian Kerja Bersama (PKB). Adapun
Direksi dan Karyawan. tercermin oleh pertumbuhan nilai dari saham atau pemberian insentif jangka panjang yang
Listed companies target target jangka panjang perusahaan lainnya. berlaku di Perseroan dilakukan 1 kali setiap
have a policy of Insentif jangka panjang bermanfaat dalam rangka tahun. Pemberian insentif dilakukan dengan
providing longterm menjaga loyalitas dan memberikan motivasi kepada mempertimbangkan pencapaian kinerja dan
incentives to Directors Direksi dan karyawan untuk menigkatkan kinerja kemampuan finansial Perseroan.
and employees. atau produktivitasnya yang akan berdampak pada
peningkatan kinerja perusahaan dalam jangka panjang. The Company has implemented this
Long-term rewards are incentives based on long-term recommendation. It has established a
performance. The long-term incentive plan is predicated long-term incentive policy outlined in
on the idea that the Company’s long-term success is the Collective Labor Agreement (CLA).
represented by an increase in the share price or other The Company’s long-term incentives are
long-term goals. Long-term incentives are beneficial for provided once a year, taking into account the
maintaining loyalty and motivating the Board of Directors Company’s performance achievements and
and staff to enhance their performance or productivity, financial capacity.
which will have a positive influence on the company’s
long-term success.
Adanya suatu kebijakan insentif jangka panjang
merupakan komitmen nyata Perusahaan Terbuka
untuk mendorong pelaksanaan pemberian insentif
jangka panjang kepada Direksi dan Karyawan dengan
syarat, prosedur dan bentuk yang disesuaikan dengan
tujuan jangka panjang Perusahaan Terbuka. Kebijakan
dimaksud dapat mencakup antara lain maksud dan
tujuan pemberian insentif jangka panjang, syarat dan
prosedur dalam pemberian insentif, dan kondisi dan
risiko yang harus diperhatikan oleh Perusahaan Terbuka
dalam pemberian insentif. Kebijakan tersebut juga
dapat tercakup dalam kebijakan remunerasi Perusahaan
Terbuka yang ada.
The presence of a long-term incentive policy
demonstrates the Issuer’s commitment to encouraging
the implementation of giving long-term rewards to the
Board of Directors and Employees with terms, methods,
and forms tailored to the Issuer’s long-term objectives.
The policy may contain, among other things, the
objective and purpose of providing long-term rewards,
the terms and processes for giving incentives, as
well as the circumstances and risks that Issuers must
consider when providing incentives. This policy may
also be included into the current compensation policy of
the Issuer.
168 Going Adaptable and Dependable to Transform into Sustainable Business
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Prinsip dan Status Bentuk Kepatuhan dan
Rekomendasi Penjelasan Penerapan Penerapan di Perseroan
Principles and Description Implementation Form of Compliance and Implementation in
Recommendations Status the Company
Aspek Keterbukaan Informasi
Aspect of Information Disclosure
Meningkatkan Pelaksanaan Keterbukaan Informasi
Improving the Implementation of Information Disclosure
Perusahaan Terbuka Penggunaan teknologi informasi dapat bermanfaat √ Perseroan telah melaksanakan rekomendasi
memanfaatkan sebagai media keterbukaan informasi. Adapun ini. Perseroan senantiasa memanfaatkan
penggunaan Teknologi keterbukaan informasi yang dilakukan tidak hanya penggunaan teknologi informasi sebagai
Informasi secara keterbukaan informasi yang telah diatur dalam peraturan media keterbukaan agar dapat diketahui
lebih luas selain situs perundang-undangan, namun juga informasi lain terkait Pemegang Saham atau investor baik
web sebagai media Emiten yang dirasakan bermanfaat untuk diketahui melalui email blast, press release, hingga
Keterbukaan Informasi. Pemegang Saham atau Investor. Dengan pemanfaatan sosial media.
As a tool for the teknologi informasi secara lebih luas selain situs web The Company has implemented this
dissemination of diharapkan Perseroan dapat meningkatkan efektivitas recommendation. The Company consistently
information, Listed penyebaran informasi Perseroan. Meskipun demikian, utilizes the use of information technology as
Companies use pemanfaatan teknologi informasi yang dilakukan tetap a means of transparency, making information
information technology memperhatikan manfaat dan biaya Perseroan. accessible to shareholders or investors
in a broader sense than As a tool for disseminating data, IT is increasingly through various channels such as email
just the website. helpful. To this end, the Issuer discloses not only blasts, press releases, and social media.
the information required to be disclosed by law and
regulation but also any additional information about the
company that its Shareholders and potential Investors
may find beneficial. It is hoped that the Company’s
information distribution would be more successful with
a broader usage of information technology beyond
the website. Still, the Company uses IT while keeping
in mind how it will help the business and how much it
will cost.
Laporan Tahunan Peraturan perundang undangan di sektor Pasar Modal √ Rekomendasi ini sudah dilaksanakan
Perusahaan Terbuka yang mengatur mengenai penyampaian laporan tahunan Perseroan sesuai dengan peraturan yang
mengungkapkan pemilik Emiten telah mengatur kewajiban pengungkapan berlaku. Laporan Tahunan Perseroan telah
manfaat akhir dalam informasi mengenai Pemegang Saham yang memiliki 5% mengungkapkan informasi mengenai:
kepemilikan saham (lima persen) atau lebih saham Emiten, serta kewajiban Daftar Pemegang Saham Perseroan yang
Perusahaan Terbuka pengungkapan informasi mengenai Pemegang Saham memiliki saham Perseroan 5% atau lebih;
paling sedikit 5%, selain Utama dan Pengendali Emiten baik langsung maupun Pemilik manfaat akhir dalam kepemilikan
pengungkapan pemilik tidak langsung sampai dengan pemilik manfaat terakhir saham Perseroan; serta Pemegang Saham
manfaat akhir dalam dalam kepemilikan saham tersebut. Dalam Pedoman Utama/Pengendali Perseroan.
kepemilikan saham Tata Kelola ini direkomendasikan untuk mengungkapkan This recommendation has been implemented
Perusahaan Terbuka pemilik manfaat akhir atas kepemilikan saham Emiten by the Company in accordance with the
melalui Pemegang paling sedikit 5% (lima persen), selain mengungkapkan prevailing regulations. The Company’s
Saham Utama pemilik manfaat akhir dari kepemilikan saham oleh Annual Report has disclosed information
dan Pengendali. Pemegang Saham Utama dan Pengendali. regarding: List of Company Shareholders
The Annual Report of The obligation to disclose information regarding holding 5% or more of the Company’s
the Issuer or Listed shareholders who own 5% (five percent) or more of shares; Ultimate beneficial owners in
Company discloses the Issuer's shares, as well as the obligation to disclose the ownership of the Company’s shares;
the ultimate beneficial information regarding the Main and Controlling and Major/controlling Shareholders of
owner in the share Shareholders of the Issuer, directly or indirectly, has the Company.
ownership of the listed been regulated by the laws and regulations in the Capital
company of at least 5% Market sector governing the submission of the Issuer's
(five percent), in addition annual report. ownership of the shares is linked only
to the disclosure of the obliquely to the shares' ultimate beneficial owner. In
final beneficial owner addition to revealing the ultimate beneficial owner of
in the share ownership shares by the Significant and Controlling Shareholders,
of the listed company it is suggested in these Governance Guidelines that the
through the Majority and ultimate beneficial owner of at least 5% (five percent) of
Controlling Shareholders. the Issuer's shares be disclosed.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Penilaian Penerapan Tata Kelola Perusahaan
Assessment of Corporate Governance Implementation
Perseroan secara berkala melakukan penilaian atas The Company conducts periodic assessments of
kualitas penerapan GCG untuk memastikan terciptanya the quality of its GCG implementation to ensure the
mekanisme check and balance secara memadai. establishment of an adequate system of checks and
Penilaian ini menjadi sarana penting guna memperoleh balances. These assessments serve as an important tool
gambaran menyeluruh terhadap efektivitas, ketepatan, to obtain a comprehensive overview of the effectiveness,
dan objektivitas pelaksanaan prinsip-prinsip Tata accuracy, and objectivity of the implementation of
Kelola Perusahaan yang Baik, baik pada Perseroan Good Corporate Governance principles, both within
maupun pada perusahaan anak. Penilaian tersebut juga the Company and its subsidiaries. The assessments
memberikan masukan berharga terkait aspek-aspek also provide valuable insights into governance aspects
tata kelola yang perlu ditingkatkan dan membutuhkan that require improvement and areas that warrant greater
perhatian khusus dari Perseroan. attention from the Company.
Penilaian GCG pada Perseroan dilaksanakan melalui The Company’s GCG assessment is carried out through
metode self assessment yang dilakukan oleh internal a self-assessment method conducted by internal parties.
perusahaan. Setiap masukan yang diperoleh dari proses All feedback and findings obtained from this process
tersebut menjadi dasar rekomendasi untuk meningkatkan are used as the basis for recommendations aimed at
kualitas penerapan GCG di masa mendatang. Penilaian enhancing the quality of GCG implementation in the
GCG ini juga mencakup evaluasi terhadap kinerja Dewan future. In addition, the GCG assessment includes
Komisaris dan Direksi, guna memastikan berjalannya an evaluation of the performance of the Board of
pelaksanaan prinsip-prinsip tata kelola perusahaan Commissioners and the Board of Directors to ensure
secara optimal pada seluruh lini organisasi Perseroan. the optimal implementation of corporate governance
principles across all levels of the Company’s organization.
Kriteria dan Indikator Penilaian yang Methods of Evaluation and Measures
Digunakan
Perseroan telah menerapkan kriteria dan indikator The Company has implemented assessment criteria
penilaian berdasarkan prinsip-prinsip Tata Kelola pada and indicators based on the ASEAN Corporate
ASEAN Corporate Governance Scorecard (ACGS) yang Governance Scorecard (ACGS) principles developed
dikembangkan oleh the Organisation for Economic by the Organisation for Economic Co-operation and
Cooperation and Development (OECD). Ini merupakan Development (OECD). This initiative reflects the
upaya Perseroan guna mengevaluasi sekaligus Company’s commitment to objectively evaluate and
meningkatkan kerangka kerja Tata Kelola Perusahaan continuously enhance its corporate governance
secara objektif, terutama dalam mendukung pencapaian framework, particularly in support of the achievement of
Visi, Misi serta kesinambungan dalam jangka panjang. its Vision and Mission as well as long-term sustainability.
Ada lima aspek utama tata kelola yang menjadi kriteria The GCG assessment is based on five key corporate
dan indikator penilaian GCG untuk dievaluasi pada governance dimensions: (1) the protection of
Perseroan, yang mencakup: (1) hak-hak pemegang shareholders’ rights; (2) fair and equal treatment
saham; (2) perlakuan yang setara terhadap pemegang of shareholders; (3) the involvement and role of
saham; (3) peran pemangku kepentingan; (4) stakeholders; (4) transparency and the disclosure of
pengungkapan informasi dan transparansi; dan (5) information; and (5) the duties and accountability of the
tanggung jawab Dewan Komisaris dan Direksi. Board of Commissioners and the Board of Directors.
Hasil Penilaian Pelaksanaan GCG Result of the Corporate Governance
Implementation Assessment
Berdasarkan penilaian terhadap kualitas Based on the assessment of the quality of GCG
implementasi GCG yang dilakukan selama tahun implementation conducted in 2025, the results indicate
2025, hasilnya menujukkan bahwa Perseroan telah that the Company has implemented GCG effectively, in
mengimplementasikan GCG dengan baik yang sesuai compliance with applicable laws and regulations as well
dengan aturan perundang-undangan dan Anggaran as the Company’s Articles of Association.
Dasar Perseroan.
170 Going Adaptable and Dependable to Transform into Sustainable Business
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Struktur Tata Kelola Perseroan
Governance Structure of the Company(GCG Assessment)
Perseroan menerapkan model dua badan (two tier board In accordance with the two-tier board system
system), yang memisahkan fungsi pengawasan oleh implemented by the Company, the governance structure
Dewan Komisaris dan fungsi pengurusan Perseroan separates the supervisory function carried out by
oleh Direksi. Selain itu, Rapat Umum Pemegang Saham the Board of Commissioners from the management
(RUPS) menjadi organ Perseroan yang memegang function performed by the Board of Directors. Within
kewenangan tertinggi dalam batas yang ditentukan this structure, the General Meeting of Shareholders
oleh Undang-Undang dan/atau anggaran dasar, yang (GMS) serves as the Company’s highest governing
tidak dimiliki oleh Direksi maupun Dewan Komisaris. organ, vested with authority not delegated to either the
Board of Directors or the Board of Commissioners, within
the limits stipulated by prevailing laws and regulations
and/or the Company’s Articles of Association.
Struktur GCG Perseroan terdiri dari tiga organ utama, The Company’s GCG structure comprises three principal
yakni RUPS, Dewan Komisaris, dan Direksi, yang organs: the General Meeting of Shareholders, the Board
kemudian didukung oleh organ penunjang yang dibentuk of Commissioners, and the Board of Directors. These
serta bertanggung jawab di bawah koordinasi Dewan are supported by supporting organs that are established
Komisaris dan Direksi. and operate under the coordination and accountability of
the Board of Commissioners and the Board of Directors.
Organ penunjang GCG yang berada di bawah serta The GCG supporting organs under and accountable
bertanggung jawab kepada Dewan Komisaris adalah to the Board of Commissioners, which assist in the
Komite Audit dan Komite Nominasi & Remunerasi. execution of the Board of Commissioners’ duties,
Sedangkan, Sekretaris Perusahaan, Unit Audit consist of the Audit Committee and the Nomination
Internal, dan Unit Manajemen Risiko merupakan organ and Remuneration Committee. Meanwhile, the
pendukung yang berada di bawah dan bertanggung Corporate Secretary, the Internal Audit Unit, and the
jawab membantu pelaksanaan tugas Direksi. Risk Management Unit serve as supporting organs under
and accountable to the Board of Directors, assisting in
the implementation of the Board of Directors’ duties
and responsibilities.
Komite Audit
RUPS Audit Committee
GMS
Komite Nominasi &
Dewan Komisaris Remunerasi
Board of Commissioners Nomination and Remunation
Committee
Komite Manajemen
Risiko
Risk Management
Committee
Direksi
Board of Director
Unit Audit Internal Sekretaris Perusahaan Unit Manajemen Risiko
Internal Audit Unit Corporate Secretary Risk Management Unit
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Penanggung Jawab Penerapan Keuangan/
Kegiatan Berkelanjutan [GRI 2-13] [OJK E.1]
Responsible for the Implementation of Financial/
Sustainability Activities
Penanggung jawab penerapan keuangan/kegiatan The person in charge of the implementation of financial/
berkelanjutan di Perseroan dirangkap oleh Direktur sustainability activities in the Company also holds the
yang membawahi bidang sumber daya manusia. position of Director overseeing human resources. This
Direktur tersebut bertanggung jawab dalam menetapkan Director is accountable for establishing sustainability
kebijakan keberlanjutan, mengoordinasikan praktik policies, coordinating sustainability practices within
keberlanjutan yang dilaksanakan oleh divisi-divisi relevant divisions, and managing the flow of data and
terkait, serta mengelola alur data dan informasi yang information related to sustainability. In carrying out
berhubungan dengan keberlanjutan. Dalam menjalankan these responsibilities, the Director is assisted by the
tugasnya, Direktur tersebut didukung oleh Kepala Head of the Sustainability Division.
Divisi Keberlanjutan.
Perseroan menerapkan prinsip-prinsip bisnis The Company implements sustainable business
berkelanjutan dalam seluruh proses manajerial, mulai principles across all managerial processes, starting from
dari pengorganisasian, perencanaan, pelaksanaan, organization, planning, implementation, to the evaluation
hingga evaluasi kinerja keberlanjutan, termasuk dalam of sustainability performance, including the preparation
penyusunan laporan atas dampak ekonomi, lingkungan, of reports on the resulting economic, environmental,
dan sosial yang dihasilkan. and social impacts.
Secara komprehensif, manajemen keberlanjutan Comprehensively, the Company’s sustainable
(sustainable management) Perseroan berfokus pada management focuses on managing economic,
pengelolaan aspek ekonomi, lingkungan, dan sosial environmental, and social aspects in the implementation
dalam pelaksanaan keuangan berkelanjutan. Adapun of sustainable finance. The highest governance body
Badan Tata Kelola tertinggi yang bertanggung jawab responsible for overseeing sustainable management
atas penyelenggaraan manajemen keberlanjutan within the Company is the Director. The Director is
adalah Direktur, yang berperan dalam mengelola responsible for managing the economic, environmental,
dampak ekonomi, lingkungan, dan sosial dari kegiatan and social impacts arising from the Company’s
operasional Perseroan, serta melakukan peninjauan dan operational activities, as well as conducting regular
identifikasi risiko lingkungan dan sosial secara berkala, reviews and identification of environmental and social
termasuk melakukan analisis terhadap potensi peluang risks, including analyzing potential opportunities derived
yang timbul dari dampak tersebut. [GRI 2-9] from such impacts. [GRI 2-9]
Lebih lanjut, berkaitan dengan pelaporan keberlanjutan, Furthermore, with respect to sustainability reporting,
peran Direksi sebagai Badan Tata Kelola Tertinggi adalah the roles of the Board of Directors as the Highest
sebagai berikut: [GRI 2-14] Governance Body are as follows: [GRI 2-14]
1. Menetapkan arah strategis, kebijakan, dan sasaran 1. To establish the Company’s sustainability strategic
keberlanjutan Perseroan yang selaras dengan direction, policies, and targets in alignment with its
strategi bisnis dan prinsip keuangan berkelanjutan; business strategy and sustainable finance principles;
2. Mengawasi pelaksanaan program keberlanjutan di 2. To oversee the implementation of sustainability
seluruh lini operasional serta memastikan efektivitas programs across all operational lines and ensure the
penerapan kebijakan keberlanjutan di bidang effective application of sustainability policies in the
ekonomi, sosial, dan lingkungan; dan economic, social, and environmental aspects; and
3. Meninjau, mengevaluasi, dan menyetujui Laporan 3. To review, evaluate, and approve the Sustainability
Keberlanjutan sebelum diterbitkan kepada pemangku Report prior to its issuance to stakeholders, including
kepentingan, termasuk memastikan akurasi dan ensuring the accuracy and transparency of the
keterbukaan informasi yang disajikan. information disclosed.
Adapun peran Dewan Komisaris dalam pelaporan The roles of the Board of Commissioners in sustainability
keberlanjutan adalah sebagai berikut: reporting are as follows:
1. Melakukan fungsi pengawasan terhadap penerapan 1. To per for m oversight functions over the
prinsip keuangan berkelanjutan dan pelaksanaan implementation of sustainable finance principles and
kebijakan keberlanjutan yang ditetapkan oleh Direksi; the execution of sustainability policies established
by the Board of Directors;
2. Memberikan arahan strategis serta masukan atas 2. To provide strategic direction and input regarding
efektivitas pelaksanaan program dan inisiatif the effectiveness of the Company’s sustainability
keberlanjutan Perseroan; dan programs and initiatives; and
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3. Menelaah dan memberikan persetujuan atas 3. To review and approve the Sustainability Report prior
Laporan Keberlanjutan sebelum disampaikan kepada to its submission to stakeholders, in order to ensure
para pemangku kepentingan, untuk memastikan its compliance with Good Corporate Governance
kesesuaiannya dengan prinsip tata kelola yang baik (GCG) principles and applicable laws and regulations.
(GCG) dan peraturan yang berlaku.
Soft Structure GCG Soft Structure GCG
Perseroan telah menyusun dan memiliki sejumlah To support the effective implementation of Good
kebijakan tata kelola perusahaan (Soft Structure Corporate Governance (GCG) structures and
GCG), guna mendorong implementasi struktur mechanisms, as well as to ensure the readiness and
dan mekanisme GCG sesuai dengan perundang- completeness of GCG supporting organs, the Company
undangan dan/atau regulasi yang berlaku, visi & misi has established a soft GCG structure in the form of
Perseroan, dan best practice lainnya yang berlaku corporate governance policies. These policies are
di Indonesia. Berkaitan dengan hal tersebut, aspek developed in accordance with applicable laws and
kebijakan GCG yang berlaku di Perseroan, meliputi: regulations, the Company’s vision and mission, and
prevailing best practices in Indonesia. In this regard, the
GCG policy framework implemented by the Company
includes the following:
1. Anggaran Dasar Perseroan; 1. Company’s Articles of Association;
2. Piagam/Pedoman dan Kode Etik Direksi dan Dewan 2. Charters/Guidelines and Codes of Ethics for the
Komisaris; Board of Directors and the Board of Commissioners;
3. Piagam Komite Dewan Komisaris; 3. Board of Commissioners Committee Charter;
4. Kebijakan mengenai hak dan kewajiban karyawan; 4. Policies governing employees’ rights and obligations;
5. Kebijakan Tata Kelola Perusahaan, seperti: 5. Corporate Governance Policies, including:
a. Kebijakan Whistleblower; a. Whistleblowing System Policy;
b. Kebijakan Pengendalian Gratifikasi; dan b. Gratification Control Policy; and
c. Kebijakan Sistem Manajemen Anti Penyuapan. c. Anti-Bribery Management System Policy.
6. Kebijakan Sistem Pengendalian Internal. 6. Internal Control System Policy.
Sosialisasi Kebijakan GCG Tahun 2025
GCG Policy Socialization in 2025
Perseroan menyadari pentingnya GCG guna The Company recognizes the importance of GCG
menghindarkan potensi bad governance practice. in preventing potential bad governance practices.
Untuk itu, seluruh insan Perseroan wajib meningkatkan Accordingly, all Company personnel are required to
pemahamannya mengenai GCG. Untuk mendukung continuously enhance their understanding of GCG
dan menginternalisasikan best practice GCG dalam principles. To support and internalize GCG best
setiap aktivitas operasionalnya, Perseroan secara terus practices across all operational activities, the Company
menerus melakukan upaya meningkatkan penerapan consistently undertakes efforts to strengthen the
kebijakan GCG serta sosialisasi kebijakan GCG kepada implementation of GCG policies and to socialize these
pegawai Perseroan yang pada tahun 2025 telah policies to its employees. In 2025, such initiatives were
dilaksanakan melalui: carried out through the following measures:
1. Sosialisasi secara online dan offline kepada karyawan; 1. Online and offline outreach to employees;
2. Pemasangan standing banner mengenai Sistem 2. Installing a standing banner regarding the Complaint
Pengaduan di lingkungan kerja; dan System in the work environment; and
3. Membuat alamat email pengaduan, yang dapat dilihat 3. Create a complaint email address, which is accessible
pada situs web www.mandiricoal.co.id on the website www.mandiricoal.co.id
Dengan terinternalisasinya dan tersosialisasinya The Company believes that through the effective
kebijakan GCG kepada seluruh karyawan, Perseroan internalization and dissemination of GCG policies among
berkeyakinan bahwa upaya eksternalisasi GCG otomatis all employees, the external adoption and compliance
dapat berjalan dan akan dipatuhi oleh pemangku with GCG principles by other stakeholders will naturally
kepentingan Perseroan lainnya. follow and be upheld.
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Rapat Umum Pemegang Saham
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan The General Meeting of Shareholders (GMS) serves as
otoritas pengambilan keputusan tertinggi di Perseroan, the highest decision-making authority of the Company
dan memiliki kewenangan tertentu yang tidak diberikan and holds certain powers that are not vested in the
kepada Dewan Komisaris atau Direksi, sesuai dengan Board of Commissioners or the Board of Directors, as
Undang-Undang No. 40 Tahun 2007 tentang Perseroan stipulated in Law No. 40 of 2007 on Limited Liability
Terbatas (“UU PT”) dan Anggaran Dasar Perseroan. Companies (“UU PT” or “Company Law”) and the
Company’s Articles of Association.
Wewenang RUPS sebagaimana ketentuan UU PT dan Pursuant to the Company Law and the Articles of
berdasarkan Anggaran Dasar Perseroan, mencakup di Association, the authority of the GMS includes, among
antaranya: keputusan terkait pengubahan Anggaran others, resolutions on amendments to the Company’s
Dasar Perseroan, mengangkat dan memberhentikan Articles of Association; the appointment and dismissal
Direktur dan Anggota Dewan Komisaris, tata cara of members of the Board of Directors and the Board
penggunaan laba dan pembagian dividen, memutuskan of Commissioners; procedures for the utilization of
pembagian tugas dan wewenang pengurusan di profits and dividend distribution; the determination of
antara Direktur dan hal-hal lain terkait penggabungan, the allocation of duties and authorities among Directors;
peleburan, pengambilalihan, kepailitan, dan pembubaran as well as matters relating to mergers, consolidations,
Perusahaan. acquisitions, bankruptcy, and the dissolution of
the Company.
RUPS juga merupakan forum dimana para pemegang The GMS also serves as a forum in which shareholders
saham dapat menggunakan haknya untuk menyuarakan may exercise their rights to express opinions, submit
pendapat, mengajukan pertanyaan dan mendapatkan inquiries, and obtain information regarding the
informasi mengenai kegiatan Perseroan. Dengan Company’s activities. By virtue of its authority, the GMS
wewenang yang dimiliki, RUPS berhak mendapatkan is entitled to receive full information on the management
seluruh informasi mengenai jalannya pengurusan of the Company and to request accountability from the
Perseroan dan berhak meminta pertanggungjawaban Board of Commissioners and the Board of Directors
kepada Dewan Komisaris dan Direksi atas kepengurusan for the management and governance of the Company.
Perseroan. RUPS pada Perseroan terdiri dari RUPS The General Meeting of Shareholders (“GMS”) of the
Tahunan yang wajib diadakan dalam jangka waktu paling Company consists of the Annual General Meeting of
lambat 6 (enam) bulan setelah tahun buku berakhir untuk Shareholders (“AGMS”), which must be convened no
menyetujui di antaranya Laporan Tahunan, penggunaan later than six months after the end of the fiscal year
laba, atau penetapan Kantor Akuntan Publik. Perseroan to approve, among others, the Annual Report, the
juga dapat mengadakan RUPS Luar Biasa (RUPSLB yang appropriation of profits, and/or the appointment of a
juga dapat diadakan sewaktu-waktu, sesuai kebutuhan Public Accounting Firm. The Company may also convene
dan kepentingan Perseroan. an Extraordinary General Meeting of Shareholders
(“EGMS”), which may be held at any time as deemed
necessary in accordance with the needs and interests
of the Company.
Wewenang RUPS pada Perseroan: GMS Authority:
1. Menyetujui dapat atau tidaknya saham-saham yang 1. Approving whether or not the shares in the deposit
ada dalam simpanan untuk dikeluarkan; can be issued;
2. M e n d e l e g a s i k a n kewe n a n g a n m e n g e n a i 2. Delegating authority regarding its implementation to
pelaksanaannya kepada Direksi atau Dewan the Board of Directors or Board of Commissioners
Komisaris dengan memperhatikan ketentuan- by taking into account the provisions of the Articles
ketentuan Anggaran Dasar dan peraturan di bidang of Association and regulations in the Capital Market
Pasar Modal; sector;
3. Menyetujui dapat atau tidaknya penyetoran 3. Approving whether or not it is possible to deposit
saham dalam bentuk lain selain uang, misal benda shares in a form other than money, for example
tidak bergerak; immovable objects;
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4. Menyetujui dapat atau tidaknya pengeluaran 4. Approving whether or not it is possible to issue
saham/penambahan modal dengan atau tanpa Hak shares/ increase capital with or without Pre-emptive
Memesan Efek Terlebih Dahulu (HMETD); Rights (HMETD);
5. Menyetujui penambahan modal dasar Perseroan; 5. Approving the addition of the Company’s
authorized capital;
6. Menentukan pemegang rekening efek yang berhak 6. Determining which securities account holders are
memperoleh dividen, saham bonus, atau hak-hak entitled to receive dividends, bonus shares, or other
lainnya; rights;
7. Mengangkat atau memberhentikan anggota Direksi; 7. Appointing or dismissing members of the Board of
Directors;
8. Menetapkan jumlah gaji dan/atau tunjangan 8. Determining the amount of salary and/or allowances
untuk Direksi; for the Board of Directors;
9. Mengangkat seseorang untuk mengisi jabatan 9. Appointing someone to fill the vacant position of a
anggota Direksi yang lowong; member of the Board of Directors;
10. Membebaskan Anggota Dewan Komisaris yang 10. Releasing members of the Board of Commissioners
mengundurkan diri dari tanggung jawabnya selama who have resigned from their responsibilities during
masa jabatannya; their term of office;
11. Mengangkat atau memberhentikan anggota 11. Releasing members of the Board of Commissioners
Dewan Komisaris; who have resigned from their responsibilities during
their term of office;
12. Menyetujui Laporan Tahunan Perseroan; 12. Approving the Company’s Annual Report;
13. Menyetujui dapat atau tidaknya Perseroan melakukan 13. Approving whether or not the Company can carry
sebuah transaksi yang termasuk transaksi material out a transaction that includes a material transaction
dengan nilai di atas 50% dari ekuitas; with a value of more than 50% of equity;
14. Menyetujui dapat atau tidaknya perusahaan menagih 14. Approving whether or not the company can collect
lagi piutang macet yang telah dihapusbukukan; bad debts that have been written off;
15. Menyetujui dapat atau tidaknya Perseroan melakukan 15. Approving whether or not the Company can transfer
pengalihan kekayaan Perseroan; the Company’s assets;
16. Menyetujui dapat atau tidaknya Perseroan menjadikan 16. Approving whether or not the Company can use the
kekayaan perusahaan sebagai jaminan utang; Company’s assets as collateral for debt;
17. Menyetujui dapat atau tidaknya Perseroan 17. Approving whether or not the Company can carry
menjalankan sebuah transaksi yang memuat out a transaction that contains a conflict of interest;
benturan kepentingan;
18. Mengurangi atau menentukan pembatasan terhadap 18. Reducing or determining the limitations on the
Direksi yang diatur dalam Anggaran Dasar; Board of Directors that are regulated in the Articles
of Association;
19. Menentukan pembagian tugas dan wewenang setiap 19. Determining the distribution of duties and authorities
anggota Direksi; for each member of the Board of Directors;
20. Memberikan petunjuk kepada Direksi; 20. Providing instructions to the Board of Directors;
21. Menentukan jumlah honorarium dan/atau tunjangan 21. Determining the amount of honorarium and/or
untuk Dewan komisaris; allowances for the Board of Commissioners;
22. Melakukan pengisian kelowongan jabatan 22. Filling in the vacancies for the position of the Board
Dewan Komisaris; of Commissioners;
23. Melakukan penunjukan dan pemberhentian 23. Appointing and dismissing Public Accountants;
Akuntan Publik;
24. Memutuskan penggunaan laba bersih termasuk 24. Deciding the use of net profits including determining
penentuan jumlah penyisihan untuk cadangan; the amount of provision for reserves;
25. Mengatur tata cara pengambilan dividen; 25. Setting the procedure for making dividends;
26. Memutuskan tentang penggabungan, peleburan, 26. Deciding on mergers, consolidations, acquisitions
pengambilalihan, atau pemisahan, pengajuan or separations, submission of applications for the
p e r m o h o n a n a g a r Pe r s e ro a n d i nya t a k a n Company to be declared bankrupt, extension of
pailit, perpanjangan waktu berdirinya, dan the period of establishment, and dissolution of the
pembubaran Perseroan; Company;
27. Mengangkat Komisaris Independen; 27. Appointing Independent Commissioners;
28. Menyetujui dapat atau tidaknya Direksi mengajukan 28. Approving whether or not the Board of Directors
permohonan pailit atas Perusahaan kepada can apply for bankruptcy of the Company to the
Pengadilan Niaga; Commercial Court;
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29. Memutuskan tentang kewenangan Direksi untuk 29. Deciding on the authority of the Board of Directors
mewakili Perseroan dalam hal Direksi lebih dari to represent the Company in the case of more than
1 orang; 1 member of the Board of Directors;
30. M e n c a b u t a t a u m e n g u a t k a n ke p u t u s a n 30. Revoking or strengthening the decision to temporarily
pemberhentian sementara anggota Direksi yang dismiss a member of the Board of Directors that has
telah ditetapkan oleh Dewan Komisaris; been determined by the Board of Commissioners;
31. Menentukan tantiem yang diberikan kepada Direksi 31. Determining the tantiem given to the Board of
dan Dewan Komisaris Perseroan; dan Directors and the Board of Commissioners of the
Company; and
32. Memutuskan segala sesuatu yang belum diatur 32. Deciding everything that has not been regulated in
dalam Anggaran Dasar Perseroan. the Company’s Articles of Association.
Penyelenggaraan RUPS GMS Implementation
Sebelum terselenggaranya RUPS, Perseroan Prior to the convening of the GMS, the Company
melakukan serangkaian proses persiapan mulai undertakes a series of preparatory processes, including
dari pemberian informasi terkait waktu dan tempat providing information to all Shareholders regarding
penyelenggaraan RUPS kepada seluruh Pemegang the date and venue of the GMS, as well as distributing
Saham serta pendistribusian materi pembahasan RUPS. materials to be discussed at the meeting. These efforts
Hal ini dilaksanakan guna meningkatkan partisipasi are carried out to enhance Shareholder participation
Pemegang Saham serta meningkatkan efisiensi dan and to improve the efficiency and effectiveness of the
efektifitas pelaksanaan RUPS. Penyelenggaraan RUPS GMS proceedings. The implementation of the GMS
oleh Perseroan terdiri dari beberapa tahap mulai dari by the Company comprises several stages, including
pemberitahuan penyelenggaraan RUPS, pengumuman notification of the meeting, announcement of the GMS,
RUPS, pemanggilan RUPS, dan penyelenggaraan RUPS. issuance of the meeting summons, and the conduct of
Mengacu pada Anggaran Dasar Perseroan pasal 11 Ayat the GMS. In accordance with Article 11 paragraph (1)
1, RUPS yang diselenggarakan Perseroan mencakup of the Company’s Articles of Association, the General
RUPS Tahunan (“RUPST”) dan RUPS Luar Biasa Meeting of Shareholders convened by the Company
(“RUPSLB”). consists of the Annual General Meeting of Shareholders
(AGMS) and the Extraordinary General Meeting of
Shareholders (EGMS).
RUPS Tahunan (RUPST) Annual GMS (AGMS)
Perseroan menyelenggarakan RUPST sesuai dengan The Company holds its AGMS in accordance with
ketentuan berlaku, yakni selambat-lambatnya 6 (enam) the prevailing laws and regulations, no later than six
bulan setelah akhir tahun buku. Para Pemegang months after the end of the fiscal year. At the AGMS,
Saham membahas agenda yang telah ditetapkan Shareholders deliberate on the predetermined and
dan disampaikan, serta hal lain yang memerlukan duly disclosed agenda items, as well as other matters
persetujuan RUPS guna kepentingan Perseroan dengan requiring GMS approval in the interest of the Company,
memperhatikan ketentuan Anggaran Dasar Perseroan. with due regard to the provisions set forth in the
Company’s Articles of Association.
RUPS Luar Biasa (RUPSLB) Extraordinary GMS (EGMS)
Sesuai ketentuan yang berlaku, Perseroan setiap waktu In accordance with applicable regulations, the
dapat mengadakan RUPSLB berdasarkan kebutuhan Company may hold an Extraordinary General Meeting
dan kepentingan Perseroan. Penyelenggaraan RUPSLB of Shareholders (EGMS) at any time based on the
dapat dilakukan atas permintaan 1 (satu) orang atau Company’s needs and interests. The EGMS may be held
lebih Pemegang Saham yang bersama-sama mewakili at the request of one or more shareholders collectively
1/10 (satu per sepuluh) atau lebih dari jumlah seluruh representing at least 1/10 (one-tenth) or more of the
saham dengan hak suara. total shares with voting rights.
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Rencana dan Penyelenggaraan RUPS GMS Planning and Implementation
RUPS yang diselenggarakan Perseroan baik RUPST The Annual General Meeting of Shareholders (AGMS)
maupun RUPSLB berpedoman pada Anggaran Dasar dan and the Extraordinary General Meeting of Shareholders
Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 (EGMS) convened by the Company are conducted in
Tentang Rencana dan Penyelenggaraan Rapat Umum accordance with the Company’s Articles of Association
Pemegang Saham Perusahaan Terbuka. and in compliance with Financial Services Authority
Regulation No. 15/POJK.04/2020 on the Planning and
Implementation of General Meetings of Shareholders
of Public Companies.
Rencana dan penyelenggaraan RUPS Perseroan The planning and implementation of the Company’s
telah dilaksanakan sesuai dengan prosedur dan General Meeting of Shareholders (GMS) have been
ketentuan yang berlaku. Proses tersebut dilakukan carried out in accordance with the applicable procedures
melalui beberapa tahapan, meliputi penyampaian and regulatory provisions. The process comprises
pemberitahuan, pengumuman, pemanggilan, hingga several stages, including the submission of meeting
pelaksanaan RUPS. notifications, public announcements, meeting summons,
and the conduct of the GMS.
Berdasarkan POJK No. 15/POJK.04/2020, Perseroan Pursuant to Financial Services Authority Regulation No.
memiliki opsi untuk menyelenggarakan RUPS melalui 15/POJK.04/2020, the Company is also provided with
Sistem Penyelenggaraan RUPS Secara Elektronik atau the option to convene the GMS through an Electronic
e-RUPS. Sistem ini merupakan sarana elektronik yang General Meeting of Shareholders System (e-GMS).
mendukung penyediaan informasi, pelaksanaan, serta The e-GMS is an electronic platform that supports the
pelaporan RUPS bagi Perusahaan Terbuka, dan dapat dissemination of information, execution, and reporting
dimanfaatkan oleh Perseroan, pemegang saham, biro of GMS for Public Companies and may be utilized by
administrasi efek, partisipan, maupun pihak lain yang the Company, shareholders, share registrars, meeting
ditetapkan oleh penyedia e-RUPS. participants, and other parties designated by the e-GMS
service provider.
Prosedur Penyelenggaraan RUPS GMS Implementation Procedures
Penyelenggaraan RUPS yang dilaksanakan Perseroan The Company’s General Meeting of Shareholders (GMS)
telah sesuai dengan prosedur RUPS dengan tahapan has been conducted in accordance with applicable GMS
sebagai berikut: procedures, through the following stages:
1. Perseroan menyampaikan kepada Otoritas Jasa 1. The Company submits to the Financial Services
Keuangan (“OJK”) perihal rencana penyelenggaraan Authority (“OJK”) a proposal to hold a GMS
RUPS selambat-lambatnya 5 (lima) hari kerja no later than 5 (five) working days before
sebelum pengumuman RUPS, dengan tanpa the GMS announcement, excluding the GMS
memperhitungkan tanggal pengumuman RUPS; announcement date;
2. Perseroan melakukan pengumuman RUPS kepada 2. The Company announces the General Meeting of
para pemegang saham melalui paling sedikit surat Shareholders (GMS) to shareholders through at
kabar harian berbahasa Indonesia yang berperedaran least one Indonesian-language daily newspaper
nasional, situs web penyedia e-RUPS, situs web with national circulation, the e-GMS provider’s
Bursa Efek Indonesia, dan situs web Perusahaan website, the Indonesia Stock Exchange website,
paling lambat 14 (empat belas) hari sebelum and the Company’s website. This announcement is
pemanggilan RUPS dengan tidak memperhitungkan made no later than 14 (fourteen) days prior to the
tanggal pengumuman dan pemanggilan RUPS; GMS summon date, excluding the dates of the GMS
announcement and summon;
3. Perseroan melakukan pemanggilan RUPS melalui 3. The Company issues a GMS invitation through
surat kabar harian berbahasa Indonesia yang an Indonesian-language daily newspaper with
berperedaran nasional, situs web penyedia e-RUPS, national circulation, the e-GMS provider’s website,
situs web Bursa Efek Indonesia, dan situs web the Indonesia Stock Exchange website, and the
Perseroan paling lambat 21 (dua puluh satu) hari Company’s website. This invitation is made no later
sebelum tanggal penyelenggaraan RUPS dengan than 21 (twenty-one) days prior to the date of the
tidak memperhitungkan tanggal pemanggilan dan GMS, excluding the dates of the summon and the
tanggal RUPS; GMS itself;
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4. Perseroan menyampaikan bukti pengumuman dan 4. The Company transmits to the FSA proof of the
pemanggilan RUPS kepada OJK paling lambat 2 announcement and summons for the GMS no later
(dua) hari kerja setelah penerbitan pengumuman than 2 (two) working days after the announcement
dan pemanggilan tersebut; dan and summons are issued; and
5. Perseroan mengumumkan ringkasan risalah RUPS 5. The Company announces a summary of the GMS
melalui surat kabar harian berbahasa Indonesia minutes through an Indonesian-language daily
yang berperedaran nasional, situs web Bursa Efek newspaper with national circulation, the Indonesia
Indonesia, dan situs web Perusahaan paling lambat Stock Exchange website, and the Company’s website
2 (dua) hari kerja setelah RUPS dan menyampaikan no later than 2 (two) business days after the GMS.
bukti pengumumannya kepada OJK paling lambat Additionally, proof of the announcement is submitted
2 (dua) hari kerja setelah RUPS diselenggarakan. to the Financial Services Authority (OJK) within 2
(two) business days following the GMS.
Pemberitahuan Mata Acara RUPS Announcement of GMS Agenda
Mengacu pada ketentuan POJK No. 15/POJK.04/2020, Referring to the provisions of Financial Services Authority
Perseroan wajib menyampaikan pemberitahuan Regulation No. 15/POJK.04/2020, the Company is
mengenai mata acara rapat RUPS kepada Otoritas required to submit a notification of the agenda items
Jasa Keuangan (OJK) paling lambat 5 (lima) hari kerja of the General Meeting of Shareholders (GMS) to the
sebelum tanggal pengumuman RUPS, dengan tidak Financial Services Authority no later than five business
memperhitungkan tanggal pengumuman tersebut. Mata days prior to the date of the GMS announcement,
acara rapat yang disampaikan Perseroan sebagaimana excluding the announcement date. The agenda items
dimaksud pada ayat (1) diungkapkan secara jelas dan submitted by the Company, as referred to above, are
rinci. Dalam hal terdapat perubahan pada mata acara disclosed clearly and in detail. In the event that there is
rapat sebagaimana dimaksud pada ayat (2), Perseroan a change in the agenda of the meeting as referred to in
akan menyampaikan perubahan tersebut kepada paragraph (2), the Listed Company is required to submit
Otoritas Jasa Keuangan selambat-lambatnya pada saat the change in the said agenda to the Financial Services
pemanggilan RUPS. Authority no later than the invitation for the GMS.
Pengumuman RUPS GMS Announcement
Sebelum pelaksanaan RUPS, Perseroan telah Prior to the holding of the General Meeting of
memenuhi kewajiban melakukan pengumuman RUPS Shareholders (GMS), the Company has fulfilled the
kepada pemegang saham paling lambat 14 (empat obligation to announce the RUPS to shareholders no
belas) hari sebelum pemanggilan RUPS, dengan later than 14 (fourteen) days before the summons to the
tidak memperhitungkan tanggal pengumuman dan GMS, excluding the dates of both the announcement
tanggal pemanggilan. and the summons.
Pengumuman RUPS pada Perseroan telah memuat: The announcement of the General Meeting of
Shareholders (GMS) in the Company has included:
1. Ketentuan pemegang saham yang berhak hadir 1. Provisions for shareholders who are entitled to attend
dalam RUPS; the GMS;
2. Ketentuan pemegang saham yang berhak 2. Provisions for shareholders who are entitled to
mengusulkan mata acara rapat; propose meeting agendas;
3. Tanggal penyelenggaraan RUPS; dan 3. The date of holding of the GMS; and
4. Tanggal pemanggilan RUPS. 4. The date of the summons for the GMS.
Dalam hal RUPS diselenggarakan atas permintaan If the General Meeting of Shareholders (GMS) is held
pemegang saham atau Dewan Komisaris, Perseroan upon the request of a shareholder or the Board of
akan menyampaikan informasi bahwa penyelenggaraan Commissioners, the Company will provide information
RUPS dilakukan karena adanya permintaan dari indicating that the GMS is conducted due to a request
pemegang saham atau Dewan Komisaris. from a shareholder or the Board of Commissioners.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Pemanggilan RUPS GMS Summon
Perseroan berwajiban melakukan pemanggilan kepada The Company is required to summon the shareholders
pemegang saham paling lambat 21 (dua puluh satu) no later than 21 (twenty-one) days before the date of the
hari sebelum tanggal penyelenggaraan RUPS, dengan GMS, excluding the date of the summons and the date of
tidak memperhitungkan tanggal pemanggilan dan the GMS. The Company’s announcement regarding the
tanggal penyelenggaraan RUPS. Pemanggilan RUPS General Meeting of Shareholders (RUPS) has provided
yang disampaikan Perseroan telah memuat informasi information on, at the minimum:
paling sedikit mengenai:
1. Tanggal penyelenggaraan RUPS; 1. The date of holding of the GMS;
2. Waktu penyelenggaraan RUPS; 2. The time of holding the GMS;
3. Tempat penyelenggaraan RUPS; 3. The place where the GMS is held;
4. Ketentuan pemegang saham yang berhak hadir 4. Provisions for shareholders who are entitled to attend
dalam RUPS; the GMS;
5. Mata acara rapat termasuk penjelasan atas setiap 5. The meeting agenda includes an explanation of each
mata acara tersebut; agenda item;
6. Informasi yang menyatakan bahan terkait mata acara 6. Information stating that materials related to the
rapat tersedia bagi pemegang saham sejak tanggal agenda of the meeting are available to shareholders
dilakukannya pemanggilan RUPS sampai dengan from the date of the summons for the GMS until the
RUPS diselenggarakan; dan GMS is held; and
7. Informasi bahwa pemegang saham dapat 7. Information that shareholders can provide power of
memberikan kuasa melalui e-RUPS. attorney through e-RUPS.
Media Pengumuman dan Bahasa Announcement Media and Announcement
Pengumuman Language
Sebagai Perusahaan Terbuka yang sahamnya tercatat As a Listed Company with shares listed on the
pada Bursa Efek Indonesia dengan kode saham MCOL, Indonesia Stock Exchange under the ticker code
Perseroan telah memenuhi kewajiban melakukan MCOL, the Company has met its responsibility to issue
pengumuman, pemanggilan, ralat pemanggilan, announcements, summon notices, amend summon
pemanggilan ulang, dan pengumuman ringkasan risalah notices, re-summon, and provide a summary of General
RUPS yang dilakukan melalui paling sedikit: Meeting of Shareholders (GMS) minutes by at least:
1. Situs web penyedia e-RUPS; 1. E-GMS provider website;
2. Situs web bursa efek; dan 2. Stock exchange websites; and
3. Situs web Perusahaan Terbuka, dalam Bahasa 3. Listed Company website, in Indonesian and foreign
Indonesia dan bahasa asing, dengan ketentuan languages, provided that the foreign language used
bahasa asing yang digunakan paling sedikit is at least English.
bahasa Inggris.
Pengumuman yang menggunakan bahasa asing yang The announcement delivered by the Company in a
disampaikan Perseroan, telah memuat informasi yang foreign language has contained the same information
sama dengan informasi dalam pengumuman yang as the announcement in the Indonesian language.
menggunakan Bahasa Indonesia.
Dalam hal terdapat perbedaan penafsiran informasi If there are differences in the interpretation of information
yang diumumkan dalam bahasa asing dengan yang announced in a foreign language compared to that in
diumumkan dalam Bahasa Indonesia, maka informasi Bahasa Indonesia, the information in Bahasa Indonesia
dalam Bahasa Indonesia yang digunakan sebagai acuan. will be used as the reference.
Pemungutan Suara Voting
Keputusan RUPS pada Perseroan dilakukan berdasarkan Resolutions at the Company’s General Meeting of
musyawarah untuk mufakat. Dalam hal keputusan Shareholders (RUPS) are made through deliberation
berdasarkan musyawarah untuk mufakat tidak for consensus. In the event that a decision based on
tercapai, keputusan diambil melalui pemungutan suara. deliberation for consensus is not reached, the decision is
Pengambilan keputusan melalui pemungutan suara pada made through a vote. Decision-making through voting at
Perseroan dilakukan dengan memperhatikan ketentuan the Company takes into account the provisions regarding
kuorum kehadiran dan kuorum keputusan RUPS. the quorum for attendance and the quorum for decision-
making at the General Meeting of Shareholders.
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Pada tahun 2025, penyelenggaraan RUPS Perseroan In 2025, the Company’s General Meeting of Shareholders
dilakukan secara elektronik dan daring, sehingga (GMS) was conducted electronically and online.
pelaksanaan/prosedur pemungutan suara dilaksanakan Accordingly, the voting process and procedures
secara daring dan elektronik melalui platform eASY KSEI. were carried out electronically through the eASY
KSEI platform.
Penyelenggaraan RUPS Tahunan Tahun Holding the Annual GMS for Fiscal Year
Buku 2024 2024
Pada tahun 2025, Perseroan melaksanakan 1 (Satu) kali In 2025, the Company held 1 (one) Annual General
RUPS Tahunan (RUPST) yang diselenggarakan pada Meeting of Shareholders (AGMS), which took place
tanggal 30 April 2025. Pelaksanaan RUPST Tahun Buku on April 30, 2025. The AGMS for the 2024 financial year
2024 tersebut dihadiri oleh Dewan Komisaris dan Direksi was attended by the serving members of the Board of
yang menjabat. Commissioners and the Board of Directors.
Rapat Umum Pemegang Saham Tahunan Tahun Buku 2024
Annual General Meeting of Shareholders for Fiscal Year 2024
Pemberitahuan
Penyelenggaraan Pengumuman Risalah
ke Regulator Pengumuman RUPST Pemanggilan RUPST
RUPST RUPST
Notice to the AGMS Announcement AGMS Convocation
AGMS Holding AGMS Result
Regulators
Perseroan telah Pengumuman Perseroan telah Rapat Umum Ringkasan Hasil
menyampaikan mengenai rencana menyampaikan Pemegang RUPST diumumkan
pemberitahuan Rapat Umum Pemanggilan Rapat Saham Tahunan melalui situs web
rencana Rapat Umum Pemegang Saham Umum Pemegang diselenggarakan pada eASY.KSEI, situs web
Pemegang Saham Tahunan telah Saham kepada Para hari Rabu, tanggal 30 Bursa Efek Indonesia,
Tahunan kepada disampaikan Pemegang Saham April 2025 pukul 10.00 dan situs web
Bursa Efek Indonesia Perseroan kepada melalui situs web WIB-Selesai Perseroan https://
serta kepada Otoritas Para Pemegang eASY.KSEI, situs web bertempat di mandiricoal.co.id/.
Jasa Keuangan Saham melalui situs Bursa Efek Indonesia, Kantor Perseroan The Summary of
melalui surat web eASY. KSEI, situs dan situs web dengan dihadiri oleh AGMS Results
pemberitahuan resmi. web Bursa Perseroan https:// 3.337.500.681 saham is announced
The Company had Efek Indonesia, dan mandiricoal. atau setara dengan through the eASY.
issued a notification situs web Perseroan co.id/. 93,86% dari seluruh KSEI website, the
regarding the https://mandiricoal. The Company jumlah saham yang Indonesian Stock
General Meeting co.id/. had submitted the telah dikeluarkan Exchange website,
of Shareholders The Company Summon of the oleh Perseroan. and the Company’s
on the Indonesia had submitted an General Meeting of The Annual website https://
Stock Exchange Announcement Shareholders to the General Meeting of mandiricoal. co.id/.
and to the Financial regarding the planned Shareholders through Shareholders was
Services Authority General Meeting of advertisements on held on Wednesday,
through an official Shareholders to the several websites: April 30, 2025, at
notification letter. Shareholders through eASY. KSEI, Indonesia 10:00 AM Western
advertisements on Stock Exchange, and Indonesian Time (WIB)
several websites: https:// mandiricoal. until completion, at the
eASY. KSEI, Indonesia co.id/. Company’s office. The
Stock Exchange, and meeting was attended
https:// mandiricoal. by 3,337,500,681
co.id/. shares, representing
93.86% of the total
shares issued by
the Company.
Rekapitulasi Kehadiran pada RUPS Tahun Recapitulation of Attendance at GMS for
Buku 2024 Fiscal Year 2024
RUPST Tahun Buku 2024 yang diselenggarakan pada The Annual General Meeting of Shareholders (AGMS)
tanggal 30 April 2025, dihadiri oleh anggota Dewan for the 2024 Fiscal Year, held on April 30, 2025, was
Komisaris dan Direksi yang menjabat sampai pada saat attended by members of the Board of Commissioners
Rapat tersebut diselenggarakan serta Lembaga & Profesi and the Board of Directors serving as of the date of
Penunjang. Berikut disampaikan rekapitulasi kehadiran the meeting, as well as Supporting Institutions and
dalam RUPS Perseroan Tahun Buku 2024: Professionals. Below is a summary of attendance at
the Company’s AGMS for the 2024 Fiscal Year:
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Nama Jabatan
Name Position
Dewan Komisaris
Board of Commissioners
Diah Asriningpuri Sugianto Komisaris
Commissioner
Sendang Pangganjar Komisaris Independen
Independent Commissioner
Direksi
Board of Directors
Handy Glivirgo Direktur Utama
President Director
Erita Kasih Tjia Direktur
Director
Liu Chen Zhi Direktur
Director
Patta Sofyan Direktur
Director
Lembaga dan Profesi Penunjang Pasar Modal
Capital Market Supporting Institutions and Professionals
Notaris Kantor Notaris Jose Dima Satria, S.H., M.Kn
Notary Notary Office of Jose Dima Satria, S.H., M.Kn
Biro Administrasi Efek PT. Raya Saham Registra
Securities Administration Bureau
Kantor Akuntan Publik KAP Rintis, Jumadi, Rianto & Rekan
Public Accounting Firm Rintis, Jumadi, Rianto & Rekan Public Accounting Firm
Pimpinan RUPS Tahun Buku 2024 Chairperson of 2024 GMS
Sesuai dengan Peraturan Otoritas Jasa Keuangan In accordance with Article 37 paragraph (1) of Financial
Nomor 15/POJK.04/2020 Tentang Rencana dan Services Authority Regulation No. 15/POJK.04/2020
Penyelenggaraan Rapat Umum Pemegang Saham concerning the Planning and Implementation of General
Perusahaan Terbuka, pasal 37 ayat (1), RUPS Tahunan Meetings of Shareholders for Public Companies, the
Perseroan untuk Tahun Buku 2024 dipimpin oleh Company’s Annual General Meeting of Shareholders
Sendang Pangganjar selaku Komisaris lndependen for the 2024 Fiscal Year was chaired by Sendang
berdasarkan surat penunjukan Dewan Komisaris Nomor Pangganjar, serving as Independent Commissioner,
001/PAM_BOC/III/2025, tanggal 19 Maret 2025. pursuant to the Board of Commissioners’ appointment
letter No. 001/PAM_BOC/III/2025 dated March 19, 2025.
Kuorum Kehadiran Pemegang Saham Shareholders Attendance Quorum
Dalam RUPST Tahun Buku 2024 Para Pemegang Saham During the Annual General Meeting of Shareholders
atau Kuasa Pemegang Saham Perseroan sah yang hadir (AGMS) for the 2024 Fiscal Year, the shareholders
telah memenuhi ketentuan kuorum dalam POJK No. 15/ or their duly authorized proxies present satisfied the
POJK.04/2020 dan Anggaran Dasar Perseroan, dengan quorum requirements as stipulated in Financial Services
hak suara hadir atau diwakili berjumlah 3.337.500.681 Authority Regulation No. 15/POJK.04/2020 and the
saham atau sebesar 93,86% dari seluruh saham Company’s Articles of Association. The total voting
yang telah ditempatkan dan disetor penuh dalam rights present or represented amounted to 3,337,500,681
Perseroan. Dengan demikian RUPST Tahun Buku 2024 shares, representing 93.86% of the total issued and
dapat dilaksanakan. fully paid-up shares of the Company. Accordingly, the
Annual General Meeting of Shareholders for the 2024
Fiscal Year was validly convened and conducted.
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Penunjukkan Pihak Independen untuk Appointment of Independent Parties in the
Perhitungan Suara dalam RUPS Tahunan 2024 Fiscal Year Annual GMS
Tahun Buku 2024
Dalam penyelenggaraan RUPST Tahun Buku 2024, In the conduct of the Annual General Meeting of
Perseroan telah menunjuk pihak independen, yaitu Biro Shareholders (AGMS) for the fiscal year 2024, the
Administrasi Efek PT Raya Saham Registra dan Notaris Company has appointed an independent party, namely
Jose Dima Satria, S.H., M.Kn untuk melakukan proses PT Raya Saham Registra Securities Administration
penghitungan suara dan/atau melakukan validasi. Bureau and Notary Jose Dima Satria, S.H., M.Kn, to
carry out the vote counting process and/ or validation.
Hasil Keputusan RUPS Tahunan Tahun Buku 2024 dan Tindak Lanjutnya
Resolutions of Annual General Meeting of Shareholders for 2024 Fiscal Year and Follow-up Actions
Hasil Pemungutan Suara
Voting Results Status Tindak
Agenda Keputusan Pelaksanaan Lanjut
No. Tidak
Agenda Resolutions Abstain Setuju Implementation Management
Setuju Status Follow-up
Abstain Agree
Disagree
1. Persetujuan Laporan Tahunan Disetujui 895.859 - 3.336.604.822 √ Sudah
Perseroan Tahun Buku 2024, Approved direalisasikan
serta pengesahan Laporan Realised
Keuangan Konsolisasi
Tahunan Perseroan
untuk Tahun Buku yang
berakhir pada tanggal 31
Desember 2024.
Approval of the Company’s
Annual Report for the 2024
Fiscal Year and ratification of
the Company’s Consolidated
Annual Financial Statements
for the fiscal year ended
December 31, 2024.
2. Penetapan penggunaan Laba Disetujui - 19.805 3.337.480.876 √ Sudah
Bersih Perseroan untuk Tahun Approved direalisasikan
Buku 2024 yang memuat: Realised
Determination of the allocation
of the Company’s Net Income
for the 2024 Fiscal Year,
which includes:
Penggunaan laba
bersih konsolidasi;
Use of consolidated net profit;
Pembagian dividen dengan
memperhitungkan dividen
interim yang telah dibagikan
dalam tahun buku berjalan
2024; dan
Distribution of dividends,
taking into account the interim
dividend already paid during
the 2024 fiscal year; and
Penyisihan sebagian dana
Cadangan sebesar 0,5%.
Allocation of a reserve fund
of 0.5%.
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Hasil Keputusan RUPS Tahunan Tahun Buku 2024 dan Tindak Lanjutnya
Resolutions of Annual General Meeting of Shareholders for 2024 Fiscal Year and Follow-up Actions
Hasil Pemungutan Suara
Voting Results Status Tindak
Agenda Keputusan Pelaksanaan Lanjut
No. Tidak
Agenda Resolutions Abstain Setuju Implementation Management
Setuju Status Follow-up
Abstain Agree
Disagree
3. Penunjukan Akuntan Publik Disetujui - 1.013.493 3.336.487.188 √ Sudah
yang mengaudit Laporan Approved direalisasikan
Keuangan Konsolidasian Realised
Perseroan untuk Tahun
Buku yang berakhir pada
31 Desember 2025 dan
pemberian wewenang
kepada Dewan Komisaris
Perseroan untuk menunjuk
Kantor Akuntan Publik yang
akan mengaudit Laporan
Keuangan Konsolidiasian
Perseroan untuk Tahun
Buku yang berakhir pada 31
Desember 2025.
Appointment of the Public
Accountant to audit the
Company’s Consolidated
Financial Statements for the
fiscal year ending December
31, 2025, and authorization
granted to the Company’s
Board of Commissioners to
select the Public Accounting
Firm to audit the Company’s
Consolidated Financial
Statements for the fiscal year
ending December 31, 2025.
4. Penetapan remunerasi Disetujui - 1.013.493 3.336.487.188 √ Sudah
(gaji, honorarium, fasilitas, Approved direalisasikan
tunjangan dan/atau benefit Realised
lainnya serta tantiem bagi
Direksi dan Dewan Komisaris
Perseroan Tahun 2025).
Determination of remuneration
(salary, honorarium, facilities,
allowances and/ or other
benefits as well as bonuses
for the Company’s Directors
and Board of Commissioners
in 2025).
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Realisasi Keputusan RUPST Tahun Buku Realisation of Previous Year’s AGMS
Sebelumnya Resolution
Pada tahun sebelumnya, Perusahaan melaksanakan In the previous year, the Company held the Annual
RUPST pada tanggal 26 April 2024. Seluruh keputusan General Meeting of Shareholders (AGMS) on April 26,
dalam rapat tersebut telah terealisasi sebagaimana 2024. All resolutions made during the meeting have
terlihat pada tabel berikut: been implemented, as indicated in the following table:
Realisasi
Keputusan RUPS Tahun Buku 2023
No. Follow-up/
Resolution of Annual GMS for Fiscal Year 2023
Realisation
1. Persetujuan Laporan Tahunan Perseroan dan Laporan Keberlanjutan Perseroan Tahun Buku Sudah
2023 (dua ribu dua puluh tiga), serta pengesahan Laporan Keuangan Konsolidasi Tahunan Direalisasikan
Perseroan untuk Tahun Buku yang berakhir pada tanggal 31 (tiga puluh satu) Desember 2023 Realised
(dua ribu dua puluh tiga).
Approval of the Company’s Annual Report and Sustainability Report for the 2023 Fiscal Year,
as well as the ratification of the Company’s Consolidated Annual Financial Statements for the
fiscal year ended December 31, 2023.
2. Penetapan penggunaan Laba Bersih Perseroan untuk Tahun Buku 2023. Sudah
Determination of the Purpose for the Company’s 2023 Fiscal Year’s Net Profit. Direalisasikan
Realised
3. Penunjukan Akuntan Publik yang akan mengaudit Laporan Keuangan Konsolidasian Perseroan Sudah
untuk Tahun Buku yang berakhir pada 31 Desember 2024. Direalisasikan
The appointment of a Public Accountant who will audit the Company’s Consolidated Financial Realised
Statements for the fiscal year ending on December 31, 2024.
4. Penetapan remunerasi (gaji, honorarium, fasilitas, tunjangan dan/atau benefit lainnya) serta Sudah
tantiem bagi Direksi dan Dewan Komisaris Perseroan Tahun 2024. Direalisasikan
Determination of remuneration (salary, honorarium, facilities, allowances, and/ or other Realised
benefits) as well as bonuses for the Board of Directors and Board of Commissioners of the
Company for the year 2024.
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Dewan Komisaris
Board of Commissioners
Sesuai dengan model two tier board system yang dianut In accordance with the two-tier board system adopted
Perseroan, Dewan Komisaris bertugas menjankan by the Company, the Board of Commissioners is
fungsi dan tugas pengawasan secara umum dan/atau responsible for carrying out general and/or specific
khusus. Dalam melaksanakan peran tersebut, Dewan supervisory functions. In performing this role, the Board
Komisaris juga memiliki tugas dan tanggung jawab of Commissioners also has the duty and responsibility
untuk memberikan nasihat kepada Direksi apabila to provide advice to the Board of Directors when
dipandang perlu demi kepentingan terbaik Perseroan. deemed necessary in the best interests of the Company.
Dengan demikian, Dewan Komisaris bertanggung jawab Accordingly, the Board of Commissioners is responsible
memastikan bahwa Direksi dalam kondisi apapun, for ensuring that, under all circumstances, the Board of
memiliki kapasitas yang memadai untuk melaksanakan Directors possesses adequate capacity to carry out its
tugas dan tanggung jawabnya. duties and responsibilities.
Dalam mendukung pelaksanaan fungsi pengawasan To support the performance of its supervisory role,
tersebut, Dewan Komisaris berwenang menggunakan the Board of Commissioners is empowered to retain
jasa profesional independen dan/atau membentuk independent professional advisors and/or form special
komite khusus dengan biaya Perseroan sesuai dengan committees at the Company’s expense, in line with
prosedur yang ditetapkan. Untuk mendukung efektivitas the applicable procedures. In order to strengthen
dan efisiensi Dewan Komisaris dalam melakukan tugas the effectiveness and efficiency of its oversight
pengawasan, Perseroan telah membentuk sejumlah responsibilities, the Company has established several
komite di bawah Dewan Komisaris, yaitu Komite committees under the Board of Commissioners, including
Audit, Komite Nominasi dan Remunerasi, serta Komite the Audit Committee, the Nomination and Remuneration
Manajemen Risiko. Committee, and the Risk Management Committee.
Uraian Tugas, Tanggung Jawab dan Description of Duties, Responsibilities,
Wewenang Dewan Komisaris [GRI 2-12] and Authorities of the Board of
Commissioners [GRI 2-12]
Sesuai dengan Piagam/Pedoman dan Kode Etik Direksi In accordance with the Charter/Guidelines and the Code
dan Dewan Komisaris, Dewan Komisaris Perseroan of Ethics of the Board of Directors and the Board of
memiliki Tugas, Tanggung Jawab dan Wewenang Commissioners, the Company’s Board of Commissioners
sebagai berikut: has the following duties, responsibilities, and authorities:
Tugas Duty
Dewan Komisaris bertugas melakukan pengawasan atas The Board of Commissioners has duties to oversee
kebijakan pengurusan, jalannya pengurusan Perseroan management policies, the overall conduct of the
pada umumnya, baik mengenai Perseroan maupun Company’s management, both regarding the Company
usaha Perseroan, serta memberikan nasihat kepada and its business, provide advice to the Board of
Direksi, serta melakukan hal-hal lain sebagaimana Directors, and undertake other activities as stipulated
ditentukan dalam anggaran dasar Perseroan. in the Company’s articles of association.
Dalam kondisi tertentu, Dewan Komisaris wajib In specific circumstances, the Board of Commissioners
menyelenggarakan Rapat Umum Pemegang Saham is obligated to hold the Annual General Meeting of
("RUPS") Tahunan dan RUPS lainnya sebagaimana diatur Shareholders (“GMS”) and other GMS as regulated by
dalam peraturan perundang-undangan dan anggaran laws and the articles of association, including but not
dasar, termasuk namun tidak terbatas dalam hal: limited to:
1. Direksi tidak melakukan pengumuman RUPS 1. The Board of Directors do not make an announcement
sebagaimana diatur dalam peraturan perundang- of the Annual General Meeting of Shareholders
undangan di bidang pasar modal; dan (RUPS) as stipulated by the regulations in the capital
market sector; and
2. Terdapat anggota Direksi yang diberhentikan 2. A member of the Board of Directors has
sementara oleh Dewan Komisaris. been temporarily suspended by the Board
of Commissioners.
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Tanggung Jawab Responsibility
Dewan Komisaris wajib melaksanakan tugas dan The Board of Commissioners must carry out its duties and
tanggung jawabnya dengan itikad baik, penuh responsibilities with good faith, full responsibility, and
tanggung jawab dan kehati-hatian. Setiap anggota prudence. Each member of the Board of Commissioners
Dewan Komisaris bertanggung jawab secara tanggung is jointly responsible for the Company’s losses due to
renteng atas kerugian Perseroan yang disebabkan oleh errors or negligence in the performance of their duties,
kesalahan atau kelalaian anggota Dewan Komisaris except when proven that:
dalam menjalankan tugasnya, kecuali terbukti bahwa:
1. Kerugian tersebut bukan karena kesalahan 1. The loss is not due to his fault or negligence;
atau kelalaiannya;
2. Setiap anggota Dewan Komisaris telah melakukan 2. Each member of the Board of Commissioners has
pengawasan terhadap pengurusan Perseroan overseen the Company’s management with good
dengan itikad baik dan kehati-hatian untuk faith and prudence for the benefit and in accordance
kepentingan dan sesuai dengan maksud dan with its purpose and objectives;
tujuan Perseroan;
3. Tidak mempunyai benturan kepentingan baik 3. The Board of Commissioners does not have any
langsung maupun tidak langsung atas tindakan direct or indirect conflicts of interest regarding
pengawasan yang mengakibatkan kerugian tersebut; supervisory actions that result in such losses; and
dan
4. Dewan Komisaris telah mengambil tindakan- 4. The Board of Commissioners has taken actions
tindakan guna mencegah timbulnya atau to prevent the occurrence or continuation of
berlanjutnya kerugian tersebut. such losses.
Wewenang Authority
Dewan Komisaris berwenang memberhentikan The Board of Commissioners has the authority to
sementara anggota Direksi dengan menyebutkan temporarily dismiss a member of the Board of Directors,
alasannya dan selanjutnya mengadakan Rapat stating the reasons. Subsequently, a General Meeting of
Umum Pemegang Saham dalam waktu 90 hari setelah Shareholders shall be convened within 90 days from the
tanggal pemberhentian sementara untuk memutuskan date of the temporary dismissal to decide on revoking
mencabut atau menguatkan keputusan pemberhentian or confirming the decision of the temporary dismissal
sementara anggota Direksi. of the member of the Board of Directors.
Dewan Komisaris dapat melakukan tindakan pengurusan The Board of Commissioners may undertake management
Perseroan dalam keadaan tertentu untuk jangka waktu actions on behalf of the Company under certain
tertentu sebagaimana ditetapkan oleh keputusan RUPS circumstances and for a specified period, as determined
atau diatur berdasarkan Anggaran Dasar. by the resolution of the General Meeting of Shareholders
or as stipulated in the Articles of Association.
Etika Jabatan Ethics in Position
Dalam melaksanakan tugas dan fungsinya maka Dewan In running the duties and functions, the Board of
Komisaris berpegang pada prinsip-prinsip berikut: Commissioners adheres to the following principles:
1. Anggota Dewan Komisaris harus mematuhi peraturan 1. Members of the Board of Commissioners must
perundang-undangan yang berlaku, Anggaran comply with the prevailing laws and regulations, the
Dasar Perseroan dan Panduan Good Corporate Company’s Articles of Association and the Guidelines
Governance Perusahaan serta kebijakan Perusahaan for Good Corporate Governance and established
yang telah ditetapkan; Company policies;
2. Anggota Dewan Komisaris tidak boleh merangkap 2. The members of the Board of Commissioners
jabatan lainnya sesuai dengan ketentuan peraturan may not hold another position in accordance with
perundangundangan, pengurus partai politik dan the provisions of the legislation, political party
atau calon/anggota legislatif dan atau calon Kepala management and/ candidates/members of the
Daerah/Wakil Kepala Daerah dan atau jabatan lain legislature and/or candidates for the Regional Head/
yang dapat menimbulkan benturan kepentingan; Deputy Regional Head and/or other positions that
may lead to a conflict of interest;
3. Anggota Dewan Komisaris dilarang mengambil 3. Members of the Board of Commissioners are
keuntungan pribadi dari kegiatan Perseroan selain prohibited from deriving any personal benefit from
remunerasi dan tunjangan lain sebagai anggota the Company’s activities, other than the remuneration
Dewan Komisaris yang ditentukan RUPS; and other benefits granted to them in their capacity
as members of the Board of Commissioners as
determined by the GMS;
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4. Anggota Dewan Komisaris dilarang untuk memberikan 4. The members of the Board of Commissioners are
atau menawarkan atau menerima baik langsung prohibited from giving or offering or receiving either
ataupun tidak langsung sesuatu yang berharga directly or indirectly something of economic value
secara ekonomis kepada nasabah atau seorang to a customer or a Government official to influence
pejabat Pemerintah untuk mempengaruhi atau or in return for what he has done and other actions
sebagai imbalan atas apa yang telah dilakukannya with the same purpose in accordance with applicable
dan tindakan lainnya dengan maksud yang sama laws and regulations;
sesuai peraturan perundangundangan yang berlaku;
5. Anggota Dewan Komisaris menjauhi tindakan- 5. The members of the Board of Commissioners avoid
tindakan yang dapat merusak hubungan kerja di actions that could damage the working relationship
antara Dewan Komisaris dengan Direksi; between the Board of Commissioners and the Board
of Directors;
6. Antara para anggota Dewan Komisaris dilarang 6. Amongst members of the Board of Commissioners
memiliki hubungan keluarga sampai derajat ketiga, are prohibited from having family relations to the
baik garis lurus maupun garis kesamping, termasuk third degree, both straight lines and lateral lines,
hubungan yang timbul karena perkawinan; including relationships arising from marriage;
7. Anggota Dewan Komisaris harus mampu menjadikan 7. The members of the Board of Commissioners must
dirinya sebagai teladan yang baik bagi Direksi dan be able to make themselves good role models for
karyawan Perseroan; the Directors and employees of the Company;
8. Anggota Dewan Komisaris wajib menjaga kerahasiaan 8. The members of the Board of Commissioners must
informasi Perseroan; dan maintain the confidentiality of Company information;
and
9. Informasi rahasia yang diperoleh sewaktu menjabat 9. Confidential information obtained while serving as
sebagai anggota Dewan Komisaris harus tetap a member of the Board of Commissioners must be
dirahasiakan sesuai dengan peraturan perundang- kept confidential in accordance with the applicable
undangan yang berlaku. laws and regulations.
Dalam menjunjung etika jabatan tersebut, Direksi dan In upholding the ethics of their positions, the Board of
Dewan Komisaris berpegang pada nilai-nilai yang Directors and the Board of Commissioners adhere to
terkandung dalam slogan "MANDIRI" yang mengandung the values encapsulated in the slogan “MANDIRI,” which
makna sebagai berikut: conveys the following meanings:
M Motivasi
Motivation
Memiliki dorongan kuat untuk selalu mengaklualisasi potensi diri.
Having a strong drive to continually actualize one’s potential
A Adaptif
Adaptive
Mengikuti perubahan agar kompetilif dan bertumbuh.
Adapting to changes to remain competitive and grow.
N
Normatif Berpegang teguh pada norma yang berlaku.
Normative Adhering firmly to prevailing norms.
D Disiplin Kepatuhan terhadap peraturan dan tunduk pada pengawasan.
Discipline Adherence to rules and compliance with supervision.
I
lntegritas Kejujuran, kegigihan dan menjunjung linggi komitmen.
Integrity Honesty, diligence, and upholding commitments.
R
Realistis Menggunakan fakta/realita sebagai landasan berfikir yang rasional.
Realistic Using facts/reality as the foundation for rational thinking
I
lnspirasi Keteladanan yang berorientasi pada upaya pemberdayaan masyarakat.
Inspiration Exemplifying a focus on community empowerment.
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Penilaian Dewan Komisaris terhadap The Board of Commissioners’ Assessment
Kinerja Komite-Komite of the Performance of Committees
Dalam melaksanakan tugas dan tanggung jawab In carrying out its duties and responsibilities in
pengawasan terhadap pengelolaan Perseroan, Dewan overseeing the management of the Company, the Board
Komisaris didukung oleh Komite Audit, Komite Nominasi of Commissioners is supported by the Audit Committee,
dan Remunerasi, serta Komite Manajemen Risiko. the Nomination and Remuneration Committee, and
Komite-komite tersebut dibentuk oleh dan bertanggung the Risk Management Committee. These committees
jawab langsung kepada Dewan Komisaris. are established by and report directly to the Board
of Commissioners.
Berdasarkan hasil evaluasi yang dilakukan dengan Based on the evaluation results conducted in accordance
mengacu pada prosedur dan kriteria penilaian yang with the applicable procedures and assessment criteria,
berlaku, Dewan Komisaris menilai bahwa sepanjang the Board of Commissioners concludes that throughout
tahun 2025 Komite-Komite tersebut telah menjalankan 2025 the Committees performed their duties properly
tugasnya secara baik dan efektif, sehingga mampu and effectively, thereby supporting the optimal execution
mendukung optimalisasi fungsi, tugas, tanggung jawab, of the functions, duties, responsibilities, and authorities
dan wewenang Dewan Komisaris dalam mengawasi of the Board of Commissioners in overseeing the
jalannya Perseroan. Company’s operations.
Prosedur dan Kriteria Penilaian Kinerja Procedures and Criteria for Assessing
Komite di bawah Dewan Komisaris Committee Performance under the Board
of Commissioners
Prosedur penilaian kinerja komite di bawah Dewan The performance of the committees under the Board of
Komisaris dilaksanakan melalui metode skoring atas Commissioners is assessed through a scoring-based
indikator dan kriteria yang telah ditetapkan. Adapun evaluation method that refers to established indicators
kriteria penilaian kinerja Komite Audit, Komite Nominasi and criteria. The evaluation of the Audit Committee, the
dan Remunerasi, serta Komite Manajemen Risiko Nomination and Remuneration Committee, and the Risk
didasarkan pada hasil evaluasi terhadap beberapa Management Committee is conducted by reviewing
aspek, yaitu: several key aspects, as follows:
1. Realisasi dan penyelesaian program kerja 1. Implementation and completion of the annual work
sebagaimana tercantum dalam Rencana Kerja dan program as outlined in the annual budget plan;
Anggaran (RKA) tahunan;
2. Tingkat kehadiran dalam rapat masing-masing 2. The attendance rate of each Committee meeting;
komite; dan as well as
3. Pemberian saran dan rekomendasi serta masukan 3. Providing advice, recommendations, and input to the
yang diberikan kepada Dewan Komisaris berdasarkan Board of Commissioners based on the outcomes of
hasil Rapat Komite-Komite tersebut. those Committee meetings.
Piagam Dewan Komisaris The Charter of the Board of Commissioners
Untuk meningkatkan efisiensi dan efektivitas To enhance the efficiency and effectiveness of the
pelaksanaan tugas dan tanggung jawabnya, serta performance of their duties and responsibilities, as
memenuhi ketentuan peraturan perundang-undangan well as to ensure compliance with prevailing laws and
yang berlaku, Dewan Komisaris dan Direksi Perseroan regulations, the Company’s Board of Commissioners
telah menyusun dan memiliki Piagam/Pedoman dan Kode and Board of Directors have established and adopted
Etik Direksi dan Dewan Komisaris yang mengikat bagi a Charter/Guidelines and a Code of Ethics for the Board
setiap anggota Direksi dan Anggota Dewan Komisaris. of Directors and the Board of Commissioners. These
documents are binding on all members of the Board of
Directors and the Board of Commissioners.
Di dalam Piagam atau Pedoman dan Kode Etik tersebut, di Within the Charter or Guidelines and Code of Ethics,
antaranya memuat tentang Landasan Hukum, Deskripsi it includes, among other things, the Legal Basis, Job
Tugas, Tanggung Jawab dan Wewenang Dewan Description, Responsibilities and Authorities of the
Komisaris, Nilai-Nilai, Waktu Kerja, Kebijakan Rapat Board of Commissioners, Values, Working Hours,
Dewan Komisaris, Pelaporan dan Pertanggungjawaban, Board of Commissioners Meeting Policy, Reporting and
Benturan Kepentingan, dan Bagian Penutup. Accountability, Conflict of Interest, and Closing Provisions.
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Piagam atau Pedoman dan Kode Etik Direksi dan Dewan The Charter or Guidelines and Code of Ethics for the
Komisaris tersebut dapat diubah sewaktu-waktu dan Board of Directors and the Board of Commissioners
termutakhir diperbahurui pada 17 Juni 2021. may be amended at any time and were last updated
on June 17, 2021.
Masa Jabatan Dewan Komisaris The Board of Commissioners’ Tenure
Masa jabatan Dewan Komisaris Perseroan ditetapkan Members of the Company’s Board of Commissioners
untuk jangka waktu terhitung sejak tanggal yang are appointed by the General Meeting of Shareholders
ditentukan oleh RUPS yang mengangkat mereka, sampai (“GMS”) for a term commencing on the date determined
penutupan RUPS Tahunan yang ketiga setelah tanggal by the appointing GMS and ending at the close of the
pengangkatan tersebut. third Annual General Meeting of Shareholders following
the date of such appointment.
Selain itu, RUPS juga memiliki kewenangan The General Meeting of Shareholders also has the
memberhentikan anggota Dewan Komisaris sewaktu- authority to dismiss any member of the Board of
waktu dengan menyebutkan alasannya setelah anggota Commissioners at any time by stating the reasons for
Dewan Komisaris yang bersangkutan diberi kesempatan such dismissal, provided that the relevant Commissioner
untuk membela diri dalam rapat tersebut. RUPS juga is given the opportunity to present a defence at the
memungkinkan mengangkat kembali Dewan Komisaris meeting. In addition, the General Meeting of Shareholders
pada saat masa jabatannya berakhir. may reappoint members of the Board of Commissioners
upon the expiration of their term of office.
Selesainya jabatan anggota Dewan Komisaris apabila: The termination of the position of a member of the Board
of Commissioners occurs when:
1. Meninggal Dunia; 1. Passed away;
2. Masa jabatannya berakhir; 2. The term of office is completed;
3. Diber hentikan berdasar kan Rap at Umum 3. Dismissed based on the General Meeting of
Pemegang Saham; Shareholder;
4. Mengundurkan diri; 4. Resigning;
5. Dinyatakan pailit atau ditaruh di bawah pengampuan 5. S/he is declared bankrupt or placed under interdiction
berdasarkan suatu keputusan Pengadilan; dan based on a court decision; and
6. Tidak lagi memenuhi persyaratan sebagai anggota 6. No longer fulfills the requirements as a member
Dewan Komisaris berdasarkan Anggaran Dasar of the Board of Commissioners based on the
Perseroan dan peraturan Perundang-undangan Company’s Articles of Association and other laws
lainnya. Program Orientasi Dewan Komisaris. and regulations.
Susunan dan Komposisi Dewan Komisaris The Structure and Composition of the
Board of Commissioners
Penentuan jumlah dan komposisi anggota Dewan In determining the number and composition of the
Komisaris, Perseroan mengacu pada peraturan yang Board of Commissioners, the Company refers to the
berlaku yakni POJK No. 33/POJK.04/2014 mengenai prevailing regulations, namely Financial Services
jumlah anggota Dewan Komisaris Perseroan, yaitu paling Authority Regulation No. 33/POJK.04/2014, which
kurang terdiri dari dua orang. Jumlah dan komposisi requires the Board of Commissioners to consist of at
anggota Dewan Komisaris pada Perseroan, ditetapkan least two members. The number and composition of the
oleh RUPS dengan memperhatikan visi, misi, dan Company’s Board of Commissioners are determined by
rencana strategis Perseroan, sehingga penentuan dan the General Meeting of Shareholders (“GMS”), taking
penetapannya sesuai dengan kebutuhan Perseroan into account the Company’s vision, mission, and
yang memungkinkan diambilnya pengambilan keputusan strategic plans, to ensure that the Board is structured
secara efektif, tepat dan cepat, serta dapat bertindak in accordance with the Company’s needs and is able
secara independen. to make effective, accurate, and timely decisions while
maintaining its independence.
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Pada tahun 2025, tidak terdapat perubahan susunan In 2025, there were no changes to the composition of
komposisi Dewan Komisaris pada Perseroan. Dengan the Company’s Board of Commissioners. Accordingly,
demikian, komposisi dan susunan Dewan Komisaris the composition and structure of the Company’s Board
Perseroan per 31 Desember 2025 adalah sebagai of Commissioners as of December 31, 2025, are as
berikut: [GRI 2-11] follows: [GRI 2-11]
Tanggal Pengangkatan Akhir masa
Nama Jabatan Dasar Pengangkatan
No. Kembali Jabatan
Name Position Basic of Appointment
Date of Reappointment End of Tenure
1. Eddy Komisaris Utama Akta Berita Acara Rapat Akta Perubahan Anggaran 4 Mei 2026
Sugianto President Commissioner Nomor 20 tertanggal 13 Dasar Nomor 169 tertanggal May 4, 2026
April 2011 28 April 2021
Deed of Minutes of Deed of Amendment to
Meeting Number 20 Articles of Association
dated April 13, 2011 Number 169 dated April 28,
2021
2. Diah Komisaris Akta Perubahan Akta Perubahan Anggaran 4 Mei 2026
Asriningpuri Commissioner Anggaran Dasar Nomor Dasar Nomor 169 tertanggal May 4, 2026
Sugianto 169 tertanggal 28 April 28 April 2021
2021 Deed of Amendment to
Deed of Amendment to Articles of Association
Articles of Association Number 169 dated April 28,
Number 169 dated April 2021
28, 2021
3. Sendang Komisaris Independen Akta Perubahan Akta Perubahan Anggaran 4 Mei 2026
Pangganjar Independent Anggaran Dasar Nomor Dasar Nomor 169 tertanggal May 4, 2026
Commissioner 169 tertanggal 28 April 28 April 2021
2021 Deed of Amendment to
Deed of Amendment to Articles of Association
Articles of Association Number 169 dated April 28,
Number 169 dated April 2021
28, 2021
Pembagian Tugas dan Tanggung Jawab Division of Duties and Responsibilities of
Dewan Komisaris the Board of Commissioners
Tugas dan tanggung jawab Dewan Komisaris diatur The duties and responsibilities of the Board of
dan ditetapkan di antara masing-masing anggotanya Commissioners are allocated and determined among
dengan dukungan Sekretaris Dewan Komisaris. Fungsi its members with the support of the Secretary to the
pengawasan terhadap Direksi oleh Dewan Komisaris Board of Commissioners. The supervisory function of
tidak dijalankan secara individual antara anggota the Board of Commissioners over the Board of Directors
Komisaris dan anggota Direksi, melainkan bersifat is not exercised on an individual basis between individual
kolegial atau dilakukan secara bersama-sama. Dalam Commissioners and individual Directors, but is carried
pelaksanaannya, pengawasan tersebut didukung oleh out collectively. In performing this supervisory role,
peran dan fungsi komite-komite yang berada di bawah the Board of Commissioners is supported by the roles
Dewan Komisaris. and functions of the committees established under the
Board of Commissioners.
Nama Jabatan Tugas & Tanggung Jawab
Name Position The Assignment of Responsibilities
Eddy Komisaris Utama 1. Mengkoordinasikan kegiatan terkait tugas-tugas yang dilaksanakan oleh
Sugianto President Commissioner Dewan Komisaris;
1. Manage the flow of information and resources necessary for the Board of
Commissioners to accomplish its goals;
2. Melakukan pengawasan dan penasihatan atas Bidang Usaha Pertambangan
dan Batubara; dan
2. Control and advise the Mining and Coal Industry; and
3. Melakukan koordinasi lintas sektoral dan hubungan antar lembaga untuk
kepentingan Perusahaan.
3. Promote the Company’s interests via interdepartmental cooperation
and contacts.
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Nama Jabatan Tugas & Tanggung Jawab
Name Position The Assignment of Responsibilities
Diah Komisaris 1. Melakukan koordinasi lintas sektoral dan hubungan antar lembaga untuk
Asriningpuri Commissioner kepentingan Perusahaan;
Sugianto 1. Conduct cross-sectoral coordination and inter-institutional linkages for the
Company’s advantage;
2. Melakukan pengawasan dan penasihatan atas Bidang Kepatuhan dan GCG;
2. Supervise and provide guidance on Compliance and GCG;
3. Mengkoordinasikan kegiatan Komite Nominasi dan Remunerasi;
3. Coordination of the work of the Nomination and Compensation Committee;
4. Melakukan pengawasan dan penasihatan atas Bidang Usaha Pertambangan
dan Batubara; dan
4. Supervise and provide guidance for the Mining and Coal Business Sector; and
5. Melaporkan kepada Komisaris Utama segala upaya, pekerjaan,
dan kegiatannya.
5. Report all efforts, labour, and activities to the President Commissioner.
Sendang Komisaris Independen 1. Melakukan koordinasi lintas sektoral dan hubungan antar lembaga untuk
Pangganjar Independent kepentingan Perseroan;
Commissioner 1. Conduct cross-sectoral coordination and inter-institutional linkages for the
Company’s advantage;
2. Melakukan pengawasan dan penasihatan atas Bidang Manajemen Risiko;
2. Oversee and provide guidance for the Risk Management Sector;
3. Mengkoordinasikan kegiatan Komite Audit dan Risiko;
3. Coordinate the Audit and Risk Committee’s work;
4. Melakukan pengawasan dan penasihatan atas Bidang Kepatuhan dan GCG;
4. Supervise and provide advice about Compliance and GCG;
5. Mengkoordinasikan kegiatan Komite Nominasi dan Remunerasi; dan
5. Coordination of the work of the Nomination and Compensation Committee; and
6. Melaporkan kepada Komisaris Utama segala upaya, pekerjaan,
dan kegiatannya.
6. All efforts and initiatives should be reported to the President Commissioner.
Independensi Dewan Komisaris Board of Commissioners Independence
Pengangkatan Dewan Komisaris telah dilaksanakan The appointment of the Board of Commissioners has been
berdasarkan ketentuan yang berlaku di Perseroan, carried out in accordance with the applicable provisions
dengan memperhatikan kualifikasi, keberagaman, serta of the Company, taking into account qualifications,
persyaratan terutama dalam hal independensi. Selain diversity, and requirements, particularly with respect to
itu, independensi Dewan Komisaris juga tercermin dari independence. Furthermore, the independence of the
keberadaan satu orang Komisaris Independen yang Board of Commissioners is reflected in the presence of one
mewakili 30% lebih dari total seluruh anggota Dewan Independent Commissioner, representing more than 30%
Komisaris yang berjumlah 3 (tiga) orang. of the total three members of the Board of Commissioners.
Keberagaman Dewan Komisaris Diversity of Board of Commissioners
Keberagaman pada anggota Dewan Komisaris sangat Diversity among the members of the Board of
mendukung pelaksanaan fungsi, tugas, dan tanggung Commissioners significantly supports the effective
jawab dalam melakukan pengawasan terhadap performance of their functions, duties, and responsibilities
pengurusan Perusahaan oleh Direksi. Untuk itu, nominasi in overseeing the management of the Company by
kandidat anggota Dewan Komisaris Perseroan dikaji dan the Board of Directors. Accordingly, the nomination of
dievaluasi dengan cara yang sama, dengan memberikan candidates for the Company’s Board of Commissioners is
kesempatan kepada semua orang tanpa memperhatikan reviewed and evaluated in an equitable manner, providing
jenis kelamin, ras, agama maupun sumber rekomendasi equal opportunities to all individuals regardless of gender,
awal. race, religion, or source of initial recommendation.
Keberagaman Dewan Komisaris Perseroan dapat terlihat The diversity of the Company’s Board of Commissioners
dari hal-hal berikut: is reflected in the following aspects:
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Anggota Dewan Komisaris memiliki latar belakang pendidikan yang berbeda sesuai
kompetensi yang dibutuhkan perusahaan, diantaranya Keuangan, Perdagangan dan juga
Pendidikan Administrasi Bisnis.
Education The Board of Commissioners Members have diverse educational backgrounds, aligning
with the competencies required by the company. These include backgrounds in Finance,
Commerce, and Business Administration.
Anggota Dewan Komisaris juga memiliki keberagaman dalam aspek pengalaman kerja.
Diantaranya berpengalaman pada bidang marketing, perdagangan, sekuritas maupun
Pengalaman investasi pasar modal.
Experience The Board of Commissioners Members also bring diversity in terms of work experience.
They possess expertise in various areas, including marketing, trade, securities, and capital
market investment.
Keberagaman Dewan Komisaris juga terlihat dari usia anggota yang memiliki rentang usia
Usia dan gender dari 44-79 tahun, serta gender yang beragam.
The diversity of the Board of Commissioners Members is also evident in the age
Age and gender
range of its members, spanning from 44 to 79 years old, as well as in the varied
gender representation.
Kriteria Pengangkatan Anggota Dewan Criteria for the Appointment of Members
Komisaris [GRI 2-10] of the Board of Commissioners [GRI 2-10]
Dewan Komisaris Perseroan diharapkan memiliki kinerja The Company’s Board of Commissioners is expected
sesuai harapan Pemegang Saham dan kebutuhan to perform in line with the expectations of the
Perseroan. Untuk itu, Dewan Komisaris yang diangkat Shareholders and the needs of the Company. Therefore,
melalui RUPS, memiliki kriteria sesuai kebutuhan Commissioners appointed through the General Meeting
Perseroan yang meliputi hal-hal sebagai berikut: of Shareholders (GMS) should meet the required criteria
and possess qualifications that include the following:
1. Cakap melakukan perbuatan hukum; 1. S/he is capable of bringing legal action;
2. Dalam jangka waktu 5 (lima) tahun sebelum 2. In the five (five) years preceding his appointment,
pengangkatannya tidak pernah: s/he has never:
a. Dinyatakan pailit; a. S/he has been declared bankrupt;
b. Menjadi anggota Direksi atau anggota b. While on the Board of Directors or on the Board
Dewan Komisaris yang dinyatakan bersalah of Commissioners, s/he was convicted of making
menyebabkan suatu perusahaan dinyatakan pailit; the Company go bankrupt while they were on
the Board;
c. Dihukum karena melakukan tindak pidana yang c. The person was found guilty of a crime that hurt
merugikan keuangan negara dan/atau berkaitan the state’s finances and/or the financial sector.
dengan sector keuangan.
3. Mempunyai akhlak, moral, dan integritas yang baik; 3. S/he has high morals, ethics, and integrity;
4. M e m i l i k i ko m i t m e n u n t u k 4. S/he shows a commitment to following all applicable
mematuhi perundangundangan; laws and regulations;
5. Memiliki pengetahuan dan/atau keahlian di bidang 5. S/he has the knowledge and skills needed to do
yang dibutuhkan oleh Perseroan terbuka yang the job that the listed company wants him or her
mengangkatnya; dan to do; and
6. Dalam jangka waktu 5 (lima) tahun sebelum 6. S/he has never served on a Board of Directors or
pengangkatannya tidak pernah menjadi anggota Board of Commissioners during the 5 (five) years
Direksi dan/at au Dewan Komisar is yang preceding his/ her appointment:
selama menjabat:
a. Pernah tidak menyelenggarakan RUPS Tahunan; a. There has never been an annual GMS;
b. Pertanggungjawabannya sebagai anggota b. The GMS has never accepted their responsibilities
Direksi dan/atau anggota Dewan Komisaris as members of the Board of Directors and/or
pernah tidak diterima oleh RUPS atau pernah the Board of Commissioners, or they have failed
tidak memberikan pertanggungjawaban sebagai to hold themselves accountable to the GMS as
anggota Direksi dan/ atau anggota Dewan members of the Board of Directors and/or the
Komisaris kepada RUPS; Board of Commissioners;
c. Pernah menyebabkan perusahaan yang c. If a Company was given a permit, approval, or
memperoleh izin, persetujuan, atau pendaftaran registration by the FSA and then didn’t submit
d a r i O J K t i d a k m e m e n u h i kew a j i b a n an annual report or financial report to the FSA,
menyampaikan laporan tahunan dan/atau laporan this is what happened;
keuangan kepada OJK;
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d. Pernah menyebabkan perusahaan yang d. S/he has led to a company that has been given
memperoleh izin, persetujuan, atau pendaftaran a permit, approval, or registration by the FSA not
d a r i O J K t i d a k m e m e n u h i kew a j i b a n meeting the FSA’s annual report and/or financial
menyampaikan laporan tahunan dan/atau laporan report submission requirements; and
keuangan kepada OJK; dan
e. Dihukum karena melakukan tindak pidana yang e. Getting a sentence for a crime that hurts the
merugikan keuangan negara dan/atau berkaitan state’s money and/or the financial sector.
dengan sektor keuangan.
Program Orientasi Dewan Komisaris The Board of Commissioners Orientation
Program
Perseroan memiliki program orientasi atau pengenalan The Company has an orientation or induction program
bagi anggota Dewan Komisaris yang baru diangkat. for newly appointed members of the Board of
Program ini bertujuan untuk memberikan pemahaman Commissioners. This program is designed to provide
menyeluruh mengenai kegiatan usaha, rencana strategis a comprehensive understanding of the Company’s
Perseroan, pedoman kerja, serta berbagai aspek lain business activities, strategic plans, work guidelines,
yang menjadi tanggung jawab Dewan Komisaris. and other matters that fall under the responsibilities
Pelaksanaan program orientasi tersebut diatur dalam of the Board of Commissioners. The implementation
Pedoman Kerja Dewan Komisaris dan didukung oleh of the orientation program is governed by the Board
Sekretaris Perusahaan. of Commissioners’ Charter and is supported by the
Corporate Secretary.
Tanggung jawab penyelenggaraan program orientasi Responsibility for organizing the orientation program
berada pada Komisaris Utama. Apabila Komisaris rests with the President Commissioner. In the event
Utama berhalangan, maka tanggung jawab tersebut that the President Commissioner is unable to carry out
dilaksanakan oleh Direktur Utama. Sehubungan dengan this responsibility, the implementation of the orientation
tidak adanya pengangkatan anggota Dewan Komisaris program shall be undertaken by the President Director.
baru, Perseroan tidak menyelenggarakan program As there were no new appointment to the Board of
orientasi di tahun 2025. Commissioners during 2025, the Company did not
conduct an orientation program in that year.
Program Pengembangan Kompetensi Board of Commissioners Competency
Dewan Komisaris [OJK E.2][GRI 2-17] Development Program [OJK E.2][GRI 2-17]
Seiring berbagai perkembangan bisnis, serta regulasi In response to ongoing business developments and
terkini yang terkait dengan kegiatan Perseroan, the latest regulatory updates related to the Company’s
termasuk di pasar modal, Perseroan menyikapinya activities, including those in the capital market, the
dengan memiliki program pengembangan kompetensi Company has established a competency development
bagi Dewan Komisaris. Adapun agenda dan materinya program for the Board of Commissioners. The agenda
disesuaikan dengan kebutuhan Dewan Komisaris dan and materials of this program are tailored to the needs of
kebutuhan Perseroan. Program pengembangan diri the Board of Commissioners as well as the requirements
Dewan Komisaris akan diadakan secara teratur minimal of the Company. The competency development program
satu tahun sekali. for the Board of Commissioners is conducted on a
regular basis, at least once a year.
Program pengembangan Kompetensi Dewan Komisaris This competency development program for the Board
ini sangat penting dalam menunjang pelaksanaan of Commissioners plays a crucial role in supporting the
tugas dan tanggung jawabnya. Sepanjang tahun effective performance of their duties and responsibilities.
2025, Dewan Komisaris menghadiri sejumlah program Throughout 2025, the Board of Commissioners
pelatihan, workshop, konferensi, dan seminar dalam participated in various training programs, workshops,
rangka meningkatkan kompetensi Dewan Komisaris conferences, and seminars aimed at enhancing their
yang dilaksanakan baik secara formal maupun competencies, conducted through both formal and
secara informal. informal formats.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Tabel Pengembangan Kompetensi Dewan Komisaris Tahun 2025
Board of Commissioners’ Competency Development Table for 2025
Waktu/Tempat
Nama Nama Kegiatan Penyelenggara
No. Kegiatan
Name Name of Activity Organizer
Time / Venue of Activity
1. Diah 19 Agustus 2025 / Risk and Governance Summit (RGS) Tahun Otoritas Jasa Keuangan
Asriningpuri Zoom Webinar 2025 dengan tema “Empowering the GRC Financial Services Authority
Sugianto August 19, 2025 / Zoom Ecocsystem to Drive Economic Growth and (OJK)
Webinar National Resilience”.
Risk and Governance Summit (RGS) 2025
with the theme “Empowering the GRC
Ecosystem to Drive Economic Growth and
National Resilience”
2. Diah 04 November 2025 / ACMF-ISSB Joint Technical Training Asean Capital Market Forum
Asriningpuri Zoom Webinar Workshop for Corporate Preparers / Otoritas Jasa Keuangan
Sugianto November 4, 2025 / ASEAN Capital Markets
Zoom Webinar Forum / Financial Services
Authority (OJK)
3. Sendang 19 Agustus 2025 / Risk and Governance Summit (RGS) Tahun Otoritas Jasa Keuangan
Pangganjar Zoom Webinar 2025 dengan tema “Empowering the GRC Financial Services Authority
August 19, 2025 / Zoom Ecocsystem to Drive Economic Growth and (OJK)
Webinar National Resilience”.
Risk and Governance Summit (RGS) 2025
with the theme “Empowering the GRC
Ecosystem to Drive Economic Growth and
National Resilience”
4. Sendang 09 April 2025, Four Indonesia Loan Market Conference Asia Pacific Loan Market
Pangganjar Seasons Hotel Jakarta Association
April 9, 2025 / Four
Seasons Hotel Jakarta
5. Sendang 06 Agustus 2025, Pendidikan Profesi Lanjutan (PPL) Masyarakat Profesi Penilai
Pangganjar 24 September 2025, Investigasi Terbatas vs Penilaian Terbatas Indonesia
26 September 2025, (Persamaan dan Perbedaan) Indonesian Society of
1 Oktober 2025, Advanced Professional Education Appraisers
dan 09 Oktober 2025, (PPL) Limited Investigation vs Limited
Zoom Webinar Assessment (Similarities and Differences)
August 6, September
24, September 26,
October 1, and October
9, 2025 / Zoom
Webinar
6. Sendang 19 Agustus 2025, Zoom Risk and Governance Summit 2025 Otoritas Jasa Keuangan
Pangganjar Webinar Financial Services Authority
August 19, 2025 / Zoom (OJK)
Webinar
7. Sendang 17 September 2025, Indonesian State-owned Enterprises Asia Pacific Loan Market
Pangganjar Zoom Webinar Webinar Association
September 17, 2025 /
Zoom Webinar
8. Sendang 06 – 07 November 27th ASEAN Valuers Association Congress Masyarakat Profesi Penilai
Pangganjar 2025, Royal Orchid Indonesia
Sheraton Riverside Indonesian Society of
Hotel, Bangkok Appraisers
November 6–7, 2025 /
Royal Orchid Sheraton
Riverside Hotel,
Bangkok
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Laporan Pelaksanaan Tugas Dewan Report on Implementation of Board of
Komisaris Tahun 2025 Commissioners Duties for 2025
Sepanjang tahun 2025, Dewan Komisaris telah Throughout 2025, the Board of Commissioners carried
melaksanakan fungsi dan tangung jawabnya, dengan out its functions and responsibilities by providing
memberikan rekomendasi yang merupakan tindak lanjut recommendations as follow-ups to meetings of the
dari Rapat Dewan Komisaris, Rapat Komite, maupun Board of Commissioners, committee meetings, as well as
Rapat Gabungan Dewan Komisaris bersama Direksi. joint meetings between the Board of Commissioners and
Secara garis besar, pelaksanaan tugas Dewan Komisaris the Board of Directors. In general, the implementation of
pada Perseroan selama tahun 2025 mencakup hal-hal the Board of Commissioners’ duties within the Company
sebagai berikut: during 2025 encompassed the following matters:
1. Melaksanakan tugas dan tanggung jawab sesuai 1. Executing tasks and responsibilities in accordance
dengan ketentuan dalam Anggaran Dasar dan with the provisions stipulated in the Company’s
keputusan RUPS; Articles of Association and resolutions of the General
Meeting of Shareholders (GMS);
2. Melakukan pengawasan terhadap jalannya 2. Overseeing the management of the Company carried
pengelolaan Perseroan yang dilakukan oleh Direksi out by the Board of Directors and providing advice
dan memberikan nasihat kepada Direksi mengenai to the Board of Directors regarding the Long-Term
Rencana Jangka Panjang Perseroan, Rencana Plan of the Company, the Company’s Work Plan and
Kerja dan Anggaran Perseroan, sesuai dengan Budget, as well as the provisions of the Company’s
ketentuan Anggaran Dasar dan keputusan RUPS, Articles of Association and resolutions of the General
serta Peraturan Perundang-Undangan yang berlaku; Meeting of Shareholders (GMS), and applicable laws
and regulations;
3. Berdasarkan rekomendasi Komite-Komite, 3. Based on the recommendations of the Committees,
Dewan Komisasris memberikan nasihat yang the Board of Commissioners provides advice on the
dilakukan atas pengurusan Perseroan dan untuk Company’s management for its benefit, ensuring
kepentingan Perseroan agar pengurusan Perseroan that the Company’s management is carried out in
dapat dilaksanakan sesuai dengan maksud dan accordance with its purposes and objectives;
tujuan Perseroan;
4. Melakukan penilaian kinerja terkait pelaksanaan 4. Conducting performance assessments related to
fungsi dan tugas Komite-Komite di bawah the implementation of functions and duties of the
Dewan Komisaris; Committees under the Board of Commissioners;
5. Bertanggung jawab untuk menganalisis dan meninjau 5. Responsible for analyzing and reviewing the Annual
Laporan Tahunan yang disusun Direksi; dan Report prepared by the Board of Directors; and
6. Menyampaikan dan bertanggung jawab atas Laporan 6. Presenting and taking responsibility for the Report on
Tugas Pelaksanaan Dewan Komisaris kepada RUPS; the Implementation of the Board of Commissioners’
Duties to the General Meeting of Shareholders
(GMS).
Selain kegiatan di atas, di sepanjang tahun 2025 Dewan In addition to the aforementioned activities, throughout
Komisaris bersama Direksi juga melakukan kunjungan 2025 the Board of Commissioners, together with the
ke proyek, dalam rangka melakukan pengawasan atas Board of Directors, conducted site visits to ongoing
progres proyek yang tengah berlangsung. projects as part of their oversight responsibilities to
monitor project progress.
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Komisaris Independen
Independent Commissioner
Perseroan memiliki Komisaris Independen sesuai dengan In accordance with Financial Services Authority
ketentuan Peraturan Otoritas Jasa Keuangan No. 33/ Regulation No. 33/POJK.04/2014 concerning the Board
POJK.04/2014 tentang Direksi dan Dewan Komisaris of Directors and the Board of Commissioners of Issuers
Emiten atau Perusahaan Publik. Sebanyak 1 (satu) dari 3 or Public Companies, the Company is required to appoint
(tiga) anggota Dewan Komisaris Perseroan atau mewakili at least one Independent Commissioner out of a total
30% lebih dari jumlah seluruh anggota Dewan Komisaris, of three members of the Board of Commissioners,
merupakan Komisaris Independen. representing 30% or more of the total Board of
Commissioners’ composition.
Komisaris Independen Perseroan merupakan anggota An Independent Commissioner is a member of the Board
Dewan Komisaris yang berasal dari luar Perseroan dan of Commissioners who originates from outside the
memenuhi persyaratan sebagai Komisaris Independen. Company and meets all qualifications and requirements
Komisaris Independen Perseroan sesuai dengan periode stipulated to serve in such capacity. As of the reporting
penulisan Laporan Tahunan ini adalah Bapak Sendang period of this Annual Report, the Company’s Independent
Pangganjar yang diangkat berdasarkan Akta Perubahan Commissioner is Mr. Sendang Pangganjar, who was
Anggaran Dasar Nomor 169 tertanggal 28 April 2021. appointed pursuant to the Deed of Amendment to the
Articles of Association No. 169 dated April 28, 2021.
Kriteria Komisaris Independen Criteria for Independent Commissioners
Kriteria Komisaris Independen pada Perseroan yang The criteria for an Independent Commissioner at the
mengacu pada Peraturan Otoritas Jasa Keuangan No. Company, as stipulated in Financial Services Authority
33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Regulation No. 33/POJK.04/2014 concerning the Board
Emiten atau Perusahaan Publik adalah sebagai berikut: of Directors and the Board of Commissioners of Issuers
or Public Companies, are as follows:
1. Bukan merupakan orang yang bekerja atau 1. S/he is not a person who has worked for or has the
mempunyai wewenang dan tanggung jawab untuk authority and responsibility for planning, leading,
merencanakan, memimpin, mengendalikan, atau controlling, or supervising the issuer’s or listed
mengawasi kegiatan emiten atau Perusahaan Publik company’s activities in the preceding 6 (six) months,
tersebut dalam waktu 6 (enam) bulan terakhir, for reappointment as Independent Commissioner
untuk pengangkatan kembali sebagai Komisaris for the issuer’s or listed company’s activities in the
Independen Emiten atau Perusahaan Publik pada subsequent period;
periode berikutnya;
2. Tidak mempunyai saham baik langsung maupun 2. S/he does not possess shares in the Issuer or Listed
tidak langsung pada Emiten atau Perusahaan Company, either directly or indirectly;
Publik tersebut;
3. Tidak mempunyai hubungan Afiliasi dengan emiten 3. S/he is not related to the issuer or listed company, its
atau Perusahaan Publik, anggota Dewan Komisaris, members of the Board of Commissioners, members
anggota Direksi, atau pemegang saham utama of the Board of Directors, or a significant shareholder
Emiten atau Perusahaan Publik tersebut; dan of the issuer or listed company; and
4. T i d a k m e m p u nya i h u b u n g a n u s a h a b a i k 4. S/he does not have a commercial connection with the
langsung maupun tidak langsung yang berkaitan Issuer or Listed Company, either directly or indirectly.
dengan kegiatan usaha Emiten atau Perusahaan
Publik tersebut.
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Pernyataan Independensi Komisaris Declaration of Independent
Independen Commissioners Independence
Sendang Pangganjar selaku Komisaris Independen Sendang Pangganjar, serving as the Independent
merupakan pihak independen yang dipilih sesuai Commissioner, is an independent individual selected
dengan kemampuan dan latar belakangnya, serta telah based on his qualifications and background, and has met
memenuhi syarat yang ditetapkan dalam Peraturan the requirements set forth in Financial Services Authority
Otoritas Jasa Keuangan No. 33/POJK.04/2014 tentang Regulation No. 33/POJK.04/2014 concerning the Board
Direksi dan Dewan Komisaris emiten atau Perusahaan of Directors and the Board of Commissioners of Issuers
Publik sebagaimana dijelaskan di bagian sebelumnya. or Public Companies, as detailed in the previous section.
Sendang Pangganjar juga telah menandatangani Additionally, Sendang Pangganjar has signed his
surat pernyataan independensinya yang dibuat dan declaration of independence, which he personally
ditandatangani oleh beliau. Dengan demikian, Bapak prepared and signed. Consequently, Sendang
Sendang Pangganjar berkomitmen untuk dapat Pangganjar is committed to performing his duties and
menjalankan tugas dan tanggung jawabnya secara responsibilities independently and professionally, free
independen dan profesional tanpa adanya konflik from any conflicts of interest.
kepentingan.
Untuk memastikan independensinya, Dewan Komisaris To ensure its independence, the Board of Commissioners
menyatakan status independensinya melalui pernyataan declares its independent status through the
sebagai berikut: following statement:
Tabel Pernyataan Independensi Komisaris Independen
Table of Independent Commissioner Independence Statements
Penyataan Independensi Sendang
Independence Statement Pangganjar
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk Ya
merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan Emiten atau Perusahaan Publik Yes
tersebut dalam waktu 6 (enam) bulan terakhir, kecuali untuk pengangkatan kembali sebagai Komisaris
Independen Perusahaan pada periode berikutnya.
Not a person who works or has the authority and responsibility to plan, lead, control, or supervise the
activities of the Issuer or Listed Company within the last 6 (six) months, except for reappointment as an
Independent Commissioner of the Company in the following period.
Tidak mempunyai saham baik langsung maupun tidak langsung pada Perseroan. Ya
Do not have shares directly or indirectly with the Company. Yes
Tidak mempunyai hubungan afiliasi dengan Perseroan, anggota Dewan Komisaris, anggota Direksi, Ya
atau pemegang saham utama Perseroan. Yes
Not affiliated with the Company, members of the Board of Commissioners, members of the Board of
Directors, or the Company’s major shareholders.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan dengan Ya
kegiatan usaha Perseroan. Yes
Does not have a business relationship either directly or indirectly related to the Company’s
main activities.
Memenuhi kriteria independensi sebagaimana telah diatur dalam ketentuan yang berlaku. Ya
Meet the independence criteria as stipulated in the applicable provisions. Yes
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Direksi
Board of Directors
Direksi merupakan organ Perseroan yang berwenang The Board of Directors is the Company’s governing
dan bertanggung jawab penuh atas pengurusan body, authorized and fully responsible for managing
Perseroan untuk kepentingan terbaik Perseroan the Company in its best interests in accordance with
sesuai maksud dan tujuannya. Selain itu, Direksi its purpose and objectives. Additionally, the Board of
juga berwewenang dan bertanggung jawab mewakili Directors represents the Company both in and out
Perseroan baik di dalam maupun di luar pengadilan, of court, ensures that the Company takes its social
memastikan agar Perseroan melaksanakan tanggung responsibilities, and takes into account the interests
jawab sosialnya, serta memperhatikan kepentingan of various stakeholders in compliance with applicable
dari berbagai pemangku kepentingan sesuai dengan laws and regulations.
peraturan perundang-undangan yang berlaku.
Direksi melaksanakan tugas dan mengambil keputusan The Board of Directors acts and takes decisions in
sesuai dengan pembagian tugas dan wewenangnya. line with the established delegation of responsibilities
Posisi jabatan masing-masing anggota Direksi termasuk and powers. Each member of the Board of Directors,
Direktur Utama adalah setara. including the President Director, has an equal status.
Piagam Direksi Charter of Board of Directors
Untuk meningkatkan efektivitas pelaksananaan tugas, To enhance the effectiveness of the performance of its
wewenang, dan tanggung jawabnya, sesuai ketentuan duties, authorities, and responsibilities in accordance
peraturan perundang-undangan yang berlaku, Direksi with applicable laws and regulations, the Board of
telah memiliki Piagam/Pedoman dan Kode Etik Direksi Directors has adopted a Charter/Guidelines and a Code
dan Dewan Komisaris, yang mengikat bagi setiap of Ethics for the Board of Directors and the Board of
anggota Direksi. Commissioners, which are binding on each member of
the Board of Directors.
Piagam atau Pedoman dan Kode Etik tersebut, di The Charter/Guidelines and Code of Ethics, among
antaranya memuat tentang Landasan Hukum, Deskripsi others, set forth the Legal Basis, Job Descriptions,
Tugas, Tanggung Jawab dan Wewenang Dewan Duties and Authorities of the Board of Commissioners,
Komisaris, Nilai-Nilai, Waktu Kerja, Kebijakan Rapat Core Values, Working Hours, Board of Directors’
Direksi, Pelaporan dan Pertanggungjawaban Direksi, Meeting Policies, Reporting and Accountability of the
Benturan Kepentingan, dan Bagian Penutup. Board of Directors, Conflict of Interest provisions, and
Closing Provisions.
Piagam atau Pedoman dan Kode Etik Direksi dan Dewan The Charter or Guidelines and Code of Ethics for the
Komisaris tersebut dapat diubah sewaktu-waktu dan Board of Directors can be amended at any time and
termutakhir diperbahurui pada 17 Juni 2021. were last updated on June 17, 2021.
Pedoman Kerja dan Tata Tertib Kerja The Board of Directors’ Guideline and
Direksi Code of Conducts
Direksi menjalankan fungsi pengurusan Perusahaan The Board of Directors carries out the management
dengan mengacu pada Anggaran Dasar Perseroan, functions of the Company in accordance with the
yang mencakup: Company’s Articles of Association, which include:
1. Tugas dan wewenang Direksi; 1. Board of Directors’ duties and authorities;
2. Hak dan kewajiban Direksi; 2. Rights and obligations of the Board of Directors;
3. Komposisi dan pembagian tugas Direksi; 3. Composition and division of duties of the Board of
Directors;
4. Prosedur pengangkatan dan pemberhentian Direksi; 4. Procedure for appointment and dismissal of
Directors;
5. Masa jabatan Direksi; 5. The term of office of the Board of Directors;
6. Penetapan kebijakan Perseroan oleh Direksi; 6. Determination of company policy by the Board of
Directors;
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7. Kriteria anggota Direksi; 7. Criteria for members of the Board of Directors;
8. Program pengenalan Direksi; 8. Board of Directors introduction program;
9. Pengembangan Direksi; 9. Development of Board of Directors;
10. Etika jabatan; 10. The position ethics;
11. Pengelolaan keuangan perusahaan; dan 11. Corporate financial management; and
12. Rapat Direksi dan pengambilan keputusan Direksi. 12. Board of Directors meeting and decision-making of
the Board of Directors.
Tugas, Wewenang dan Tanggung Jawab Roles, Authorities, and Responsibilities of
Direksi [GRI 2-12] the Board of Directors [GRI 2-12]
Sesuai dengan Piagam/Pedoman dan Kode Etik Direksi In accordance with the Charter/Guidelines and Code
dan Dewan Komisaris, Dewan Komisaris Perseroan of Ethics for the Board of Directors and Board of
memiliki Tugas, Tanggung Jawab dan Wewenang Commissioners, the Board of Commissioners of the
sebagai berikut: Company has the following duties, responsibilities,
and authorities:
Tugas Duties
Direksi wajib melaksanakan tugas dan tanggung The Board of Directors is required to perform its
jawabnya dengan itikad baik, penuh tanggung jawab duties and responsibilities in good faith, with full
dan kehati-hatian. Adapun tugas-tugas Direksi meliputi: accountability and due care. The duties of the Board
of Directors include:
1. Direksi akan: 1. The Board of Directors will:
a. Menyusun daftar pemegang saham, daftar khusus, a. Compile the list of shareholders, special
berita acara Rapat Umum Pemegang Saham list, minutes of the General Meeting of
(RUPS), dan berita acara rapat-rapat Direksi; Shareholders (RUPS), and minutes of the Board
of Directors meetings;
b. Menyusun laporan-laporan tahunan dan b. Prepare annual reports and Company financial
dokumen-dokumen keuangan Perseroan documents as determined based on the
sebagaimana ditentukan berdasarkan hukum law regarding Company documents; and
mengenai dokumen-dokumen Perseroan; dan
c. Mengelola seluruh daftar, berita acara dan c. Manage all lists, minutes and financial
dokumen-dokumen keuangan tersebut di atas documents mentioned above as well as other
serta dokumen-dokumen Perseroan lainnya. Company documents.
2. Atas permintaan tertulis dari para pemegang saham, 2. Upon written request from the shareholders,
Direksi akan memberikan persetujuan kepada para the Board of Directors will give approval to the
pemegang saham untuk memeriksa daftar pemegang shareholders to examine the shareholder register,
saham, daftar khusus, berita acara RUPS, dan special list, GMS minutes and annual report, and
laporan tahunan, dan juga akan menyerahkan salinan will also submit copies of these matters to the
dari hal-hal tersebut kepada para pemegang saham; shareholders;
3. Direksi akan menyusun rencana kerja dan anggaran 3. The Board of Directors will prepare an annual work
tahunan sebelum dimulainya tahun buku berikutnya plan and budget before the start of the next financial
dan menyerahkan Rencana Kerja dan Anggaran year and submit the Annual Work Plan and Budget
Tahunan tersebut kepada Dewan Komisaris untuk to the Board of Commissioners for approval, no
dimintakan persetujuan, paling lambat 30 (tiga puluh) later than 30 (thirty) days before the new financial
hari sebelum tahun buku yang baru dimulai; year begins;
4. Direksi akan menyerahkan suatu laporan tahunan 4. The Board of Directors will submit an annual report
kepada RUPS setelah ditelaah oleh Dewan to the GMS after being reviewed by the Board
Komisaris paling lambat pada tanggal pemanggilan of Commissioners no later than the date of the
RUPS tahunan; summons to the annual GMS;
5. Direksi akan menandatangani laporan tahunan; 5. The Board of Directors will sign the annual report;
6. Direksi akan mengadakan RUPS Tahunan dan RUPS 6. The Board of Directors will hold an Annual GMS
Luar Biasa sesuai dengan Anggaran Dasar Perseroan and Extraordinary GMS in accordance with the
dan peraturan perundang-undangan yang berlaku; Company’s Articles of Association and applicable
laws and regulations;
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7. Direksi diwajibkan untuk melaporkan kepada 7. The Board of Directors is required to report to the
Perseroan mengenai kepemilikan sahamnya dan/atau Company regarding their share ownership and/
kepemilikan saham keluarganya di dalam Perseroan or their family’s share ownership in the Company
dan perusahaan-perusahaan lainnya yang akan and other companies which will be recorded in a
dicatat dalam daftar khusus; special list;
8. Anggota-anggota Direksi diwajibkan untuk 8. The Board of Directors members are obliged to
menyerahkan seluruh informasi yang diminta untuk submit all information requested for inspection/
inspeksi/investigasi atas Perseroan; dan investigation of the Company; and
9. Dalam menggunakan wewenangnya untuk 9. In using their authority to manage the Company, the
mengelola Perseroan, Direksi wajib memperoleh Board of Directors is required to obtain approval from
suatu persetujuan dar i Dewan Komisar is the Board of Commissioners before taking certain
sebelum mengambil tindakan korporasi tertentu, corporate actions, as follows:
sebagai berikut:
a. Meminjam atau meminjamkan uang atas nama a. Borrow or lend money in the name of the
Perseroan (tidak termasuk pengambilan uang Company (excluding withdrawing company
perseroan di bank-bank) yang jumlahnya melebihi money from banks) in an amount exceeding
jumlah yang dari waktu ke waktu ditentukan oleh the amount determined from time to time by the
Dewan Komisaris; Board of Commissioners;
b. Membeli, menjual, atau dengan cara lain b. Buy, sell, or otherwise dispose of rights to fixed
melep askan hak-hak at as har t a tet ap assets and the Company or pledge the Company’s
dan perusahaan atau menjaminkan harta assets as collateral;
kekayaan Perseroan;
c. Mengikat Perseroan sebagai penjamin; c. Binding the Company as guarantor;
d. Mendirikan suatu usaha atau turut serta pada d. Establish a business or join another company
perusahaan lain baik di dalam maupun di either within the nation or abroad.
luar negeri.
Selanjutnya, Direksi wajib memperoleh persetujuan Furthermore, the Board of Directors is required to obtain
dari RUPS untuk: approval from the GMS to:
1. Mengalihkan: dan/atau 1. Divert; divert; and/or
2. Menjadikan jaminan utang. 2. Provide collateral for debt.
Kekayaan Perseroan yaitu dengan nilai sebesar lebih The Company’s assets are with a value of more than 50%
dari 50% (lima puluh persen) dari jumlah kekayaan (fifty percent) of the total net assets of the Company
bersih Perseroan dalam 1 (satu) transaksi atau lebih, in 1 (one) or more transactions, whether related to
baik yang berkaitan satu sama lain maupun tidak dan each other or not and the transactions referred to are
transaksi sebagaimana dimaksud tersebut adalah transactions of transfer of the Company’s net assets
transaksi pengalihan kekayaan bersih Perseroan yang that occur within a period of 1 (one) fiscal year.
terjadi dalam jangka waktu 1 (satu) tahun buku.
Direksi wajib menyerahkan kepada Dewan Komisaris, The Board of Directors is required to submit to the
untuk ditelaah oleh Dewan Komisaris, suatu laporan Board of Commissioners, for review by the Board of
keuangan tahunan yang terdiri atas suatu neraca dan Commissioners, an audited annual financial report
laporan rugi laba dari tahun buku terkait yang telah consisting of a balance sheet and income statement for
diaudit oleh seorang Akuntan Publik dan menyerahkan the relevant fiscal year, audited by a Public Accountant.
neraca yang telah diaudit oleh Akuntan Publik yang Additionally, the Board of Directors must submit the
diangkat oleh RUPS Tahunan dalam tahun buku terakhir, audited balance sheet, conducted by the Public
setelah ditelaah dan dinilai oleh Dewan Komisaris, untuk Accountant appointed by the AGMS for the most recent
disetujui dan diratifikasi oleh RUPS Tahunan. fiscal year, to the Board of Commissioners for review
and evaluation, to be approved and ratified by the AGMS.
Direksi akan melaksanakan tugas, wewenang dan The Board of Directors shall carry out its duties,
tanggung jawab sesuai dengan ketentuan-ketentuan authorities, and responsibilities in accordance with the
Anggaran Dasar, keputusan-keputusan RUPS dan hukum provisions of the Articles of Association, the resolutions
serta peraturan perundang-undangan yang berlaku. of the General Meeting of Shareholders, and the
applicable laws and regulations.
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Wewenang Authority
1. Direksi berhak mewakili Perseroan, baik di dalam 1. The Board of Directors has the right to represent
atau di luar pengadilan, tentang segala hal dan the Company, both inside and outside the court, on
dalam segala kejadian, mengikat Perseroan dengan all matters and in all events, bind the Company with
pihak lain dan pihak lain dengan Perseroan, serta other parties and other parties with the Company,
menjalankan segala tindakan, baik yang mengenai and carry out all actions, both regarding management
kepengurusan maupun kepemilikan, dengan tunduk and ownership, subject to the provisions in the
kepada ketentuan-ketentuan dalam Anggaran Dasar; Articles of Association;
2. Sehubungan dengan butir 1 tersebut di atas, seorang 2. Regarding the aforementioned point (item 1), a
anggota Direksi tidak berwenang untuk mewakili member of the Board of Directors is not authorized
Perseroan dalam hal berikut: to represent the Company in the following matters:
a. Terdapat perkara di pengadilan antara Perseroan a. There is a legal case in court between the
dan direktur terkait; atau Company and the related director; or
b. Terdapat benturan kepentingan antara Perseroan b. There is a conflict of interest between the
dan direktur terkait. Company and the related director.
Dalam kondisi demikian, (para) direktur lainnya yang In such a situation, other directors who do not have such
tidak memiliki benturan demikian, berwenang untuk conflicts are authorized to represent the Company. The
mewakili Perseroan. Direksi akan melaksanakan Board of Directors will carry out its duties, authorities,
tugas, wewenang dan tanggung jawab sesuai dengan and responsibilities in accordance with the provisions
ketentuan-ketentuan Anggaran Dasar, keputusan- of the Articles of Association, decisions of the General
keputusan RUPS dan hukum serta peraturan perundang- Meeting of Shareholders (GMS), and applicable laws
undangan yang berlaku. and regulations.
Tanggung Jawab Responsibility
Seluruh anggota Direksi akan bertanggung jawab All Board of Directors members will be jointly responsible
secara tanggung renteng atas kerugian Perseroan for losses incurred by the Company due to errors or
yang disebabkan oleh kesalahan atau kelalaian negligence by the members of the Board of Directors
anggota Direksi dalam melaksanakan tugasnya, kecuali in performing their duties, unless it is proven that:
terbukti bahwa:
1. Kerugian tersebut bukan karena kesalahan 1. The loss is not due to his or her fault or negligence;
atau kelalaiannya;
2. Setiap anggota Direksi telah melaksanakan 2. Each member of the Board of Directors has carried
pengurusan dengan itikad baik, penuh tanggung out management with good faith, full responsibility,
jawab, dan kehati-hatian dan sesuai dengan maksud and prudence, and in accordance with the purposes
dan tujuan Perseroan; and objectives of the Company;
3. Tidak mempunyai benturan kepentingan, baik secara 3. Does not have a conflict of interest, either directly
langsung maupun tidak langsung atas tindakan or indirectly, regarding management actions that
pengurusan yang mengakibatkan kerugian; dan result in losses; and
4. Direksi telah mengambil tindakan-tindakan 4. The Board of Directors has taken actions to prevent
untuk mencegah timbulnya atau berlanjutnya the occurrence or continuation of such losses.
kerugian tersebut.
Kriteria Pengangkatan Appointment Criteria
Kriteria Pengangkatan Anggota Direksi [GRI 2-10] Criteria for Appointment of Board Members [GRI 2-10]
Kebijakan tentang kriteria anggota Direksi Perseroan The policy on the criteria for members of the Company’s
disesuaikan dengan kebutuhan dan perkembangan Board of Directors is adjusted to the needs and
Perseroan dengan mengacu pada Peraturan Otoritas development of the Company and is in accordance
Jasa Keuangan No. 21/POJK.04/2015 tentang Penerapan with the Financial Services Authority Regulation No. 21/
Pedoman Tata Kelola Perusahaan Terbuka. POJK.04/2015 on the Implementation of the Guidelines
for Good Corporate Governance for Listed Companies.
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Kriteria Anggota Direksi Perseroan di antaranya meliputi The criteria for Members of the Board of Directors of
hal-hal sebagai berikut: the Company include the following:
1. Cakap melakukan perbuatan hukum; 1. S/he is capable of doing legal actions;
2. Dalam jangka waktu 5 (lima) tahun sebelum 2. Within the period of 5 (five) years prior to his/her
pengangkatannya tidak pernah: appointment never:
a. Dinyatakan pailit; a. Declared bankrupt;
b. Menjadi anggota Direksi atau anggota b. Became a member of the Board of Directors or a
Dewan Komisaris yang dinyatakan bersalah member of the Board of Commissioners who is
menyebabkan suatu perusahaan dinyatakan found guilty of causing a company to be declared
pailit; dan bankrupt; and
c. Dihukum karena melakukan tindak pidana yang c. Being punished for committing a crime that is
merugikan keuangan negara dan/atau berkaitan detrimental to state finances and/or related to
dengan sektor keuangan the financial sector.
3. Mempunyai akhlak, moral, dan integritas yang baik; 3. S/he does have good character, morals, and integrity;
4. Memiliki komitmen untuk mematuhi peraturan 4. S/he does have a commitment to comply with the
perundang-undangan; laws and regulations;
5. Memiliki pengetahuan dan/atau keahlian di bidang 5. S/he does have knowledge and/or expertise in the
yang dibutuhkan oleh perusahaan; dan field required by the Company; and
6. Dalam jangka waktu 5 (lima) tahun sebelum 6. In the 5 (five) years prior to his appointment s/he
pengangkatannya tidak pernah menjadi anggota has never been a member of the Board of Directors
Direksi dan/at au Dewan Komisar is yang and/or Board of Commissioners who during his/
selama menjabat: her tenure:
a. Pernah tidak menyelenggarakan RUPS tahunan; a. Never held an annual GMS;
b. Pertanggungjawabannya sebagai anggota b. His/her responsibilities as members of the Board
Direksi dan/atau anggota Dewan Komisaris of Directors and/or members of the Board of
pernah tidak diterima oleh RUPS atau pernah Commissioners have never been accepted by
tidak memberikan pertanggungjawaban sebagai the GMS or have not provided accountability
anggota Direksi dan/atau anggota Dewan as members of the Board of Directors and/or
Komisaris kepada RUPS; members of the Board of Commissioners to
the GMS;
c. Pernah menyebabkan perusahaan yang c. Has caused a company that has obtained a
memperoleh izin, persetujuan, atau pendaftaran permit, approval, or registration from the FSA
d a r i O J K t i d a k m e m e n u h i kew a j i b a n to fail to fulfil the obligation to submit an annual
menyampaikan laporan tahunan dan/atau laporan report and/or financial report to the FSA;
keuangan kepada OJK;
d. Menjadi anggota Direksi atau anggota d. Became a member of the Board of Directors or a
Dewan Komisaris yang dinyatakan bersalah member of the Board of Commissioners who is
menyebabkan suatu perusahaan dinyatakan found guilty of causing a company to be declared
pailit; dan bankrupt; and
e. Dihukum karena melakukan tindak pidana yang e. Being punished for committing a crime that is
merugikan keuangan negara dan/atau berkaitan detrimental to state finances and/or related to
dengan sektor keuangan. the financial sector.
Masa Jabatan Direksi Term of Office for Board of Directors
Masa jabatan anggota Direksi Perseroan sesuai dengan The term of office for the Company’s Board of Directors
ketentuan paling lama 5 (lima) tahun atau sampai dengan members is in accordance with the provision of a
penutupan RUPS tahunan pada akhir 1 (satu) periode maximum of five years or until the closing of the annual
masa jabatan dimaksud. Tanpa mengurangi hak RUPS General Meeting of Shareholders (GMS) at the end of
untuk mengangkat dan memberhentikan Direksi, sesuai the respective term. Without prejudice to the rights of
dengan Akta Pernyataan Keputusan Sirkuler Nomor 169 the RUPS to appoint and dismiss the Board of Directors,
tertanggal 28 April 2021, akhir masa jabatan seluruh according to the Circular Resolution Decision Act No. 169
anggota Direksi Perseroan ditetapkan pada 28 April dated April 28, 2021, the end of the term for all members
2026 atau sampai dengan penutupan RUPS tahunan of the Company’s Board of Directors is set on April 28,
pada akhir 1 (satu) periode masa jabatan dimaksud. 2026, or until the closing of the annual General Meeting
of Shareholders at the end of the respective term.
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Susunan dan Komposisi Direksi Composition and Structure of Board of
Directors
Jumlah dan komposisi Direksi Perusahaan mengacu The total and composition of the Company’s Board
pada POJK No. 21/POJK.04/2015 tentang Penerapan of Directors is in compliance with POJK No. 21/
Pedoman Tata Kelola Perusahaan Terbuka dengan POJK.04/2015 concerning Implementation of Public
rincian sebagai berikut: Company Governance Guidelines as follows:
1. Perusahaan wajib memiliki anggota Direksi paling 1. The Company must appoint no less than three
sedikit 3 (tiga) orang. members of the Board of Directors.
2. Paling sedikit separuh dari jumlah anggota Direksi 2. At least half of the members of the Board of
Perusahaan harus memiliki pengetahuan dan Directors shall have knowledge and experience
pengalaman di bidang pengelolaan risiko sesuai in the risk management in accordance with the
dengan bidang usaha Perusahaan. Company’s business.
Di tahun 2025, tidak ada perubahan susunan dan In 2025, there were no changes to the composition
komposisi Direksi pada Perseroan. Dengan demikian, and structure of the Company’s Board of Directors.
Per 31 Desember 2025, susunan dan komposisi Direksi Accordingly, as of December 31, 2025, the composition
Perseroan adalah sebagai berikut: [GRI 2-11] and structure of the Company’s Board of Directors are
as follows: [GRI 2-11]
Tanggal Pengangkatan Akhir masa
Nama Jabatan Dasar Pengangkatan
No. Kembali Jabatan
Name Position Basis of Appointment
Date of Reappointment End of Tenure
1. Handy Direktur Akta Pendirian PT Prima Akta Pernyataan Keputusan 28 April 2026
Glivirgo Utama Andalan Mandiri Tbk Nomor 1 Sirkuler Nomor 169 April 28, 2026
President tertanggal 1 Juni 2005 tertanggal 28 April 2021
Director Deed of Establishment of Deed of Circular Decision
PT Prima Andalan Mandiri Tbk Statement Number 169 dated
Number 1 dated June 1, 2005 April 28, 2021
2. Erita Kasih Direktur Akta Berita Acara Rapat Akta Pernyataan Keputusan 28 April 2026
Tjia Director PT Prima Andalan Mandiri Tbk Sirkuler Nomor 169 April 28, 2026
Nomor 20 tertanggal 13 April tertanggal 28 April 2021
2011 Deed of Circular Decision
Deed of Minutes of Meeting of Statement Number 169 dated
PT Prima Andalan Mandiri Tbk April 28, 2021
Number 20 dated April 13, 2011
3. Liu Chen Direktur Akta Perubahan Anggaran Akta Pernyataan Keputusan 28 April 2026
Zhi Director Dasar Nomor 169 tertanggal 28 Sirkuler Nomor 169 April 28, 2026
April 2021 tertanggal 28 April 2021
Deed of Modification of Deed of Circular Decision
Articles of Association Number Statement Number 169 dated
169 dated April 28, 2021 April 28, 2021
4. Patta Direktur Akta Perubahan Anggaran Akta Pernyataan Keputusan 28 April 2026
Sofyan Director Dasar Nomor 169 tertanggal 28 Sirkuler Nomor 169 April 28, 2026
April 2021 tertanggal 28 April 2021
Deed of Modification of Deed of Circular Decision
Articles of Association Number Statement Number 169 dated
169 dated April 28, 2021 April 28, 2021
Uraian Tugas dan Tanggung Jawab Description of Duties and Responsibilities
Masing-Masing Direksi of Each Director
Adapun tugas dan tanggung jawab masing-masing The respective duties and responsibilities of each
anggota Direksi dirinci sebagai berikut: member of the Board of Directors are outlined as follows:
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Nama Jabatan Bidang Penugasan
Name Position Field of Assignment
Handy Direktur Tugas I Duties:
Glivirgo Utama 1. Menetapkan Rencana Kerja Anggaran Perusahaan (RKAP) dan Rencana Jangka Panjang/Pendek
President (RJP) Perusahaan, Hukum, dan Kesekretariatan.
Director 2. Menetapkan Arah Pengembangan, Sasaran, Strategi dan Kebijakan Perusahaan.
3. Merencanakan, mengembangkan, dan mengimplementasikan strategi Perseroan, serta
pemeliharaan dan peningkatan Citra Perseroan untuk mendukung pencapaian Sasaran Perseroan.
4. Menetapkan prosedur operasi, kebijakan, dan standar Perseroan.
5. Memastikan proses bisnis Perseroan berjalan sesuai dengan Peraturan dan Kebijakan yang
berlaku serta peningkatan citra Perseroan.
6. Memastikan target Perseroan yang telah ditetapkan dapat tercapai.
7. Menjamin tercapainya target Good Corporate Governance (GCG), Corporate Social Responsibility
(CSR), Sistem Manajemen ISO, dan Sistem Manajemen Keselamatan, Kesehatan Kerja, dan
Lingkungan (SMK3L).
8. Melaporkan Kinerja Perusahaan kepada Dewan Komisaris dan Pemegang Saham dalam Rapat
Umum Pemegang Saham (RUPS).
1. Determining the Company’s Budget Plan and Long & Short-term Plan, Legal and Secretariat.
2. Setting the Development Objectives, Target, Strategy and Policy of the Company.
3. Planning, developing, and implementing company strategies as well as maintaining and improving
the Company’s Image to support the achievement of the Company’s Goals.
4. Deciding the operating procedures, policy and standard of the Company.
5. Ensuring business process of the Company in line with the prevailing regulation and policy and
increasing the Company’s image.
6. Ensuring that the Company’s determined target could be reached.
7. Ensuring the achievement target of Good Corporate Governance, Corporate Social Responsibility
and ISO Management System – and Occupational, Health and Safety and Environmental System
(HSE).
8. Reporting the performance of the Company to the Board of Commissioners and Shareholders in
the General Meeting of Shareholders (GMS).
Tanggung Jawab I Responsibilities:
1. Terlaksananya perencanaan strategi, kebijakan, dan sasaran Perseroan.
2. Terlaksananya pengawasan/monitor secara periodik.
3. Terlaksananya pengambilan keputusan akhir untuk kegiatan perusahaan yang berskala besar.
4. Terlaksananya monitor hasil audit oleh SPI.
5. Terkendalinya pencapaian kinerja organisasi pada bidang sekretariat perusahaan serta penerapan
Good Corporate Governance (GCG), Sistem Manajemen Keselamatan, Kesehatan Kerja, dan
Lingkungan (SMK3L), dan pengelolaan aspek risiko.
1. Planning strategies, policies, and targets for the Company.
2. Performing periodic supervision/monitoring.
3. Making final decisions for the Company’s large-scale activities.
4. Monitoring result of audits conducted by SPI.
5. Controlling the organisation performance, and implementing Good Corporate Governance,
Safety Management System, Occupational Health and Safety and Environment.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Nama Jabatan Bidang Penugasan
Name Position Field of Assignment
Erita Direktur Tugas I Duties:
Kasih Director 1. Menetapkan Arah Pengembangan fungsi Keuangan, Human Capital, dan Manajemen
Tjia Risiko Perseroan.
2. Menetapkan Sasaran Jangka Panjang dan Jangka Pendek Perusahaan, Kebijakan dan Peraturan di
fungsi Keuangan, Pengendalian, dan Human Capital.
3. Mengembangkan strategi yang berkelanjutan dalam bidang keuangan, human capital, dan
pengendalian dan manajemen risiko Perseroan.
4. Memastikan jalannya organisasi sesuai dengan arahan strategi yang telah ditetapkan.
5. Mengendalikan Utang dan Piutang Perusahaan dan pengelolaan kebutuhan dan
pengembangan pegawainya.
6. Menjamin terlaksananya dan tercapainya target Good Corporate Governance (GCG), Corporate
Social Responsibility (CSR), Sistem Manajemen ISO dan Sistem Manajemen Keselamatan,
Kesehatan Kerja, dan Lingkungan (SMK3L).
7. Melaporkan Kinerja Perusahaan kepada Direktur Utama, Dewan Komisaris, dan Pemegang Saham
dalam Rapat Umum Pemegang Saham (RUPS).
1. Determining the Development target for the functions of Finance, Human Capital, and Company
Risk Management.
2. Establishing long and short term goals for the Company, policies and regulations in the functions
of finance, control and human capital.
3. Developing sustainable strategies in the fields of finance, human capital, and controlling and
managing corporate risks.
4. Ensuring that the organisation runs in accordance with the direction of the established strategy.
5. Controlling Company Debt and Receivables and managing the needs and development of
its employees.
6. Ensuring the achievement target of Good Corporate Governance, Corporate Social Responsibility,
ISO Management System and Occupational, Health and Safety and Environmental System (OHSE).
7. Reporting the performance of the Company to the Board of Commissioners and Shareholders in
the General Meeting of Shareholders (GMS).
Tanggung Jawab I Responsibilities:
1. Terlaksananya perencanaan strategik dan pengambilan keputusan.
2. Membuat keputusan strategik bidang keuangan, pengendalian, dan human capital sesuai dengan
sasaran Perseroan.
3. Terlaksananya pengambilan keputusan akhir untuk kegiatan keuangan, human capital,
pengendalian, dan manajemen risiko.
4. Terlaksananya pengawasan/monitor secara periodik.
5. Terkendalinya pencapaian kinerja organisasi pada bidang keuangan, human capital, dan
pengendalian dan manajemen risiko, penerapan Good Corporate Governance (GCG), Sistem
Manajemen Keselamatan, Kesehatan Kerja dan Lingkungan (SMK3L), dan pengelolaan
aspek risiko.
1. Strategic planning and decision-making.
2. Making strategic decisions in finance, control, and Human Capital based on the
Company’s targets.
3. Making final decisions concerning the Company’s financial, Human Capital, control, and risk
management activities.
4. Implementing periodic monitoring and oversight.
5. Controlling the organisation performance in finance, Human Capital, and control and risk
management, implementation of GCG, Occupational Health and Safety Management System, and
risk management.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Nama Jabatan Bidang Penugasan
Name Position Field of Assignment
Liu Direktur Tugas I Duties:
Chen Director 1. Menetapkan Arah Pengembangan fungsi Penjualan, Business Development (Busdev) dan
Zhi Sistem Informasi.
2. Menetapkan sasaran Jangka Panjang dan Jangka Pendek Perseroan, Kebijakan dan Peraturan di
fungsi Penjualan, Business Development (Busdev) dan Sistem Informasi.
3. Mengembangkan strategi yang berkelanjutan dalam pengelolaan Penjualan, Business
Development (Busdev) dan Sistem Informasi untuk mendukung pencapaian Sasaran Perseroan.
4. Memastikan jalannya organisasi sesuai dengan arahan strategi yang telah ditetapkan.
5. Mengamankan penguasaan pasar serta pemanfaatan informasi pasar dan potensinya untuk
pengembangan bisnis Perseroan, serta tersedianya sistem informasi terkini yang tepat guna.
6. Terciptanya kaderisasi pembinaan yang berkelanjutan dan terarah pada Direktoratnya.
7. Terciptanya lingkungan kerja yang kondusif yang mendukung peningkatan profesionalisme dan
produktivitas pegawai.
8. Menjamin terlaksananya dan tercapainya target Good Corporate Governance (GCG), Corporate
Social Responsibility (CSR), Sistem Manajemen ISO dan Sistem Manajemen Keselamatan,
Kesehatan Kerja dan Lingkungan (SMK3L).
9. Melaporkan Kinerja Perseroan kepada Direktur Utama, Dewan Komisaris, dan Pemegang Saham
dalam Rapat Umum Pemegang Saham (RUPS).
1. Establishing the development target of Sales function, Business Development and
Information System.
2. Establishing long-term and short-term corporate goals, policies and regulations in the Sales,
Business Development and Information Systems function.
3. Developing sustainable strategies in the management of Sales, Business Development and
Information Systems to support the achievement of Company Goals.
4. Ensuring the organisations are always in line to the determined direction strategy.
5. Securing the Company’s market supremacy and the utilisation of market information and its
potencies to develop the Company’s business as well as the available of an appropriate uptodate
information system.
6. Maintaining regeneration through the sustainably and distinctly training that is preferably to
their Directorate.
7. Creating conducive working environment that always bolster up the professionalism and
productivity of the employees.
8. Ensuring the achievement target of Good Corporate Governance, Corporate Social Responsibility
and ISO Management System-and Occupational, Health and Safety and Environmental System
(OHSE).
9. Reporting the performance of the Company to the Board of Commissioners and Shareholders in
the General Meeting of Shareholders (GMS).
Tanggung Jawab/ Responsibilities:
1. Terlaksananya perencanaan strategik dan pengambilan keputusan.
2. Membuat keputusan strategik bidang penjualan, pengembangan bisnis dan sistem informasi,
sesuai dengan sasaran Perseroan.
3. Terlaksananya pengambilan keputusan akhir untuk kegiatan penjualan, pengembangan bisnis dan
sistem informasi Perseroan.
4. Terlaksananya pengawasan/monitor secara periodik.
5. Terkendalinya pencapaian kinerja organisasi pada bidang penjualan, Business Development
(busdev) dan sistem informasi, penerapan Good Corporate Governance (GCG), sistem manajemen
ISO, Sistem Manajemen Keselamatan, Kesehatan Kerja dan Lingkungan (SMK3L) dan pengelolaan
aspek risiko.
1. Having strategic planning and decision-making.
2. Making strategic decisions in the areas of sales, business development, and information systems
in line with the Company’s objectives.
3. Undertaking final decision-making for the Company’s sales, business development, and
information systems activities.
4. Conducting periodic monitoring and oversight.
5. Controlling the organisation performance in sales, business development and information system,
Good Corporate Governance implementation, ISO management system, Occupational Health and
Safety and Environment Management System, and risk management.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Nama Jabatan Bidang Penugasan
Name Position Field of Assignment
Patta Direktur Tugas I Duties:
Sofyan Director 1. Menetapkan arah pengembangan fungsi Teknik, Penelitian dan Pengembangan, QHSE & Sistem
Manajemen serta Produksi.
2. Menetapkan sasaran Jangka Panjang dan Jangka Pendek Perusahaan, Kebijakan dan Peraturan di
fungsi Teknik, Penelitian dan Pengembangan, QHSE & Sistem Manajemen serta Produksi.
3. Mengembangkan Strategi yang berkelanjutan dalam Pengelolaan Teknik dan Research &
Development, QHSE & SM, serta Produksi untuk mendukung pencapaian Sasaran Perseroan.
4. Memastikan jalannya organisasi sesuai dengan arahan strategi yang telah ditetapkan.
5. Mengendalikan Engineering/Teknologi, Pengembangan, Produk dan/atau Produk baru dan
pengendalian QHSE dan Produksi.
6. Terciptanya kaderisasi melalui pembinaan yang berkelanjutan dan terarah pada Direktoratnya.
7. Terciptanya lingkungan kerja yang kondusif yang mendukung peningkatan profesionalisme dan
produktivitas karyawan.
8. Menjamin terlaksana dan tercapainya target Good Corporate Governance (GCG), Corporate Social
Responsibility (CSR), Sistem Manajemen ISO dan Sistem Manajemen Keselamatan Kerja dan
Lingkungan (SMK3L).
9. Melaporkan Kinerja Perseroan kepada Direktur Utama, Dewan Komisaris, dan Pemegang Saham
dalam Rapat Umum Pemegang Saham (RUPS).
1. Determining the development direction of the Engineering, Research and Development, QHSE &
Management Systems and Production functions.
2. Establishing long-term and short-term company goals, policies and regulations in the functions of
Engineering, Research and Development, QHSE & Management and Production Systems.
3. Developing sustainable strategies in Engineering Management and Research & Development,
QHSE & SM and Production to support the achievement of Company Goals.
4. Ensuring that the organisation runs in accordance with the direction of the predetermined strategy.
5. Controlling Engineering/Technology, Development, Products and/or New Products and controlling
QHSE and Production.
6. Creating regeneration through continuous and directed guidance at the Directorate.
7. Creating a conducive work environment that supports increased professionalism and
employee productivity.
8. Ensuring the implementation and achievement of targets for Good Corporate Governance
(GCG), Corporate Social Responsibility (CSR), ISO Management Systems and Work Safety and
Environmental Management Systems (SMK3L).
9. Reporting the Company’s Performance to the President Director, Board of Commissioners and
Shareholders at the General Meeting of Shareholders (GMS).
Tanggung Jawab I Responsibilities:
1. Terlaksananya perencanaan strategik dan pengambilan keputusan.
2. Membuat keputusan strategik bidang teknologi konstruksi/engineering, sistem manajemen, serta
penelitian dan pengembangan dan produksi.
3. Terlaksananya pengambilan keputusan strategis untuk kegiatan teknik dan sistem manajemen,
produksi, serta penelitian dan pengembangan Perseroan.
4. Terlaksananya pengawasan/monitoring secara periodik.
5. Terkendalinya pencapaian kinerja organisasi pada bidang teknik, sistem manajemen, serta
penelitian dan pengembangan, penerapan Good Corporate Governance (GCG), sistem
manajemen ISO, Sistem Manajemen Keselamatan, Kesehatan Kerja dan Lingkungan (SMK3L), dan
pengelolaan aspek risiko.
1. Implementing strategic planning and decision making.
2. Making strategic decisions in the fields of construction/engineering technology, management
systems, as well as research and development and production.
3. Implementing strategic decision making for engineering activities and management systems,
production and research and development of the Company.
4. The implementation of periodic supervision/monitoring.
5. Controlled achievement of organisational performance in the fields of engineering, management
systems, as well as research and development, implementation of Good Corporate Governance
(GCG), ISO management systems, Occupational Health and Environment Management Systems
(SMK3L) and management of risk aspects.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Keberagaman Direksi Diversity in Board of Directors
Keberagaman pada anggota Direksi sangat mendukung Diversity among the Board of Directors members
pelaksanaan fungsi, tugas, dan tanggung jawab strongly supports the effective performance of the
pengurusan Perseroan dan pengambilan kebijakan Company’s management functions, duties, and
strategis. Perseroan memberikan kesempatan kepada responsibilities, including strategic decision-making. The
semua orang, oleh karenanya nominasi kandidat anggota Company provides equal opportunities to all individuals;
Direksi dikaji dan dievaluasi dengan cara yang sama, accordingly, the nomination and evaluation of candidates
tanpa memperhatikan jenis kelamin, ras, agama maupun for the Board of Directors are conducted in an objective
sumber rekomendasi awal. and consistent manner, without regard to gender, race,
religion, or the source of the initial recommendation.
Keberagaman komposisi anggota Direksi menjadi faktor The diversity of the Board of Directors’ composition
penting yang mendukung efektivitas pelaksanaan fungsi, is an important factor in enhancing the effectiveness
tugas, serta tanggung jawab pengurusan Perseroan, of the execution of the Company’s management
termasuk dalam pengambilan kebijakan strategis. Melalui functions, duties, and responsibilities, particularly
prinsip kesetaraan yang memberikan kesempatan sama in the formulation of strategic policies. Through the
bagi setiap orang, proses nominasi dan evaluasi calon application of equality, which ensures equal opportunity
anggota Direksi dilakukan secara objektif dan konsisten, for all individuals, the nomination and evaluation process
tanpa membedakan jenis kelamin, ras, agama, maupun for prospective members of the Board of Directors is
sumber rekomendasi awal. carried out fairly and consistently, without discrimination
based on gender, race, religion, or the source of the
initial recommendation.
Keberagaman Direksi dapat terlihat dijelaskan The diversity of the Board of Directors is presented
sebagai berikut: as follows:
Anggota Direksi memiliki latar belakang pendidikan yang berbeda sesuai kompetensi
yang dibutuhkan perusahaan, diantaranya Ekonomi, Manajemen, Teknik Mesin, dan
Pendidikan Teknik Pertambangan.
Education The members of the Board of Directors have diverse educational backgrounds according to
the competencies required by the company, including Economics, Management, Mechanical
Engineering, and Mining Engineering.
Anggota Dewan Komisaris juga memiliki keberagaman dalam aspek pengalaman kerja. Diantaranya
Pengalaman berpengalaman pada bidang purchasing, argibisnis, perdagangan, properti, maupun akunting.
Experience Members of the Board of Directors also have diversity in terms of work experience. They have
experience in fields such as purchasing, agribusiness, trade, property, and accounting.
Keberagaman Dewan Komisaris juga terlihat dari usia anggota yang memiliki rentang usia dari
43-74 tahun, serta gender yang berbeda untuk memperkuat komunikasi serta pengambilan
Usia dan gender keputusan yang lebih baik bagi Perseroan.
Age and gender The diversity of the Board of Directors is also evident in the age range of its members, spanning
from 42 to 73 years, as well as different genders, aiming to strengthen communication and improve
decision making for the Company.
Penilaian Kinerja Komite/Satuan Kerja di Performance Assessment of Committees/
bawah Direksi Units under Board of Directors
Direksi dibantu Satuan kerja atau Komite yang secara The Board of Directors is supported by work units or
struktural berada di bawahnya yaitu Sekretaris committees structurally under its supervision, namely
Perusahaan, dan Audit Internal, guna mendukung the Corporate Secretary and Internal Audit, to enhance
efektivitas pelaksanaan tugas dan tanggung jawabnya. the effectiveness of its duties and responsibilities.
Selama tahun 2025, Direksi berpandangan bahwa During 2025, the Board of Directors assessed that
Satuan Kerja yang telah membantu pelaksanaan tugas the work units supporting the execution of its duties
Direksi, telah melaksanakan tugas pokok dan fungsinya performed their primary functions effectively and
dengan baik dan memuaskan, sesuai dengan target dan satisfactorily, in accordance with the established targets
beban kerja yang ditetapkan. and workload.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Tata Cara Penilaian Kinerja Komite di Performance Evaluation Procedures for
bawah Direksi Committees and Work Units under Board
of Directors
Prosedur penilaian yang dilakukan dalam menilai The assessment procedures used to evaluate the
kinerja Satuan Kerja atau Komite di bawah Direksi performance of the work units or committees under
sepanjang tahun 2025 adalah berdasarkan pencapaian the Board of Directors throughout 2025 were based on
pelaksanaan fungsi dan tugas masing-masing, serta the achievement of their respective functions and duties,
efektivitas dan efisiensi yang mendukung pelaksanaan as well as the effectiveness and efficiency that support
tugas dan tanggung jawab direksi Perseroan. the execution of the Board of Directors’ responsibilities.
Dalam hal ini, Sekretaris Perusahaan telah membantu In this regard, the Corporate Secretary facilitated both
memfasilitasi komunikasi baik internal maupun eksternal internal and external communication of the Company.
Perseroan. Demikian juga dengan Audit Internal yang Likewise, the the Internal Audit Unit carried out the
dinilai telah melakukan dengan baik evaluasi atas evaluation well related to the effectiveness of the
efektivitas tata kelola di internal Perseroan. Company’s internal governance.
Prosedur dan Kriteria Penilaian Kinerja Procedure and Criteria for Assessing
Sekretaris Perusahaan Corporate Secretary Performance
Direksi memiliki prosedur dan kriteria untuk menetapkan The Board of Directors established procedures and
indikator penilaian kinerja Sekretaris Perusahaan di tahun criteria for determining the performance indicators of
2025, yang ditetapkan berdasarkan metode skoring. the Corporate Secretary in 2025, which were set using
a scoring method.
Kriteria atau indikator pencapaian kinerja Sekretaris The criteria or indicators for the achievement of the
Perusahaan sepanjang 2025 adalah terkait dengan: Corporate Secretary’s performance throughout 2025
are related to:
1. Masukan yang disampaikan Sekretaris Perusahaan 1. The input conveyed by the Corporate Secretary to the
kepada Direksi dan Dewan Komisaris untuk mematuhi Board of Directors and the Board of Commissioners
ketentuan peraturan perundang-undangan di bidang is to ensure compliance with the provisions of the
Pasar Modal; dan laws and regulations in the Capital Market sector; and
2. Dukungan dan fasilitasi pelaksanaan tata kelola 2. Support and facilitation for the implementation of
perusahaan oleh Direksi dan Dewan Komisaris corporate governance by the Board of Directors
terkait: Keterbukaan informasi kepada masyarakat; and the Board of Commissioners relate to:
penyediaan informasi pada website emiten information disclosure to the public; provision of
atau Perusahaan Publik; Penyampaian laporan information on the issuer’s or Public Company’s
kepada Otoritas Jasa Keuangan secara tepat website; timely submission of reports to the
waktu; penyelenggaraan dan dokumentasi Rapat Financial Services Authority; the organization and
Umum Pemegang Saham; serta peran untuk documentation of General Meeting of Shareholders;
memediasi antara Perusahaan dengan pemegang as well as mediating between the Company and
saham, Otoritas Jasa Keuangan & pemangku shareholders, the Financial Services Authority, and
kepentingan lainnya. other stakeholders.
Berdasarkan prosedur dan kriteria penilaian kinerja Based on these performance assessment procedures
tersebut, Direksi menilai bahwa selama tahun 2025, and criteria, the Board of Directors concluded that in
Sekretaris Perusahaan telah melaksanakan peran, fungsi 2025, the Corporate Secretary effectively carried out
dan tanggung jawabnya dengan baik, dalam membantu their roles, functions, and responsibilities, including
memfasilitasi komunikasi baik internal maupun eksternal facilitating the Company’s internal and external
Perseroan, maupun dalam memberikan masukan terkait communications and providing input on compliance
pemenuhan ketentuan peraturan perundang-undangan with capital market regulations.
di bidang Pasar Modal.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Prosedur dan Penilaian Kinerja Audit Procedure and Performance Appraisal of
Internal tahun 2025 Internal Audit
Prosedur dan kriteria penilaian kinerja untuk Satuan The performance assessment procedures and criteria for
Kerja Audit Internal oleh Direksi yang dilakukan the Internal Audit unit by the Board of Directors in 2025
berdasarkan metode skoring sebagai indikator/ were based on a scoring method as the performance
kriteria penilaian kinerja Audit Internal. Penyampaian indicator. The submission of recommendations and
rekomendasi-rekomendasi dan temuan audit internal, audit findings, as well as the effectiveness of audits
dan efektivitas pelaksanaan audit oleh Audit Internal conducted by Internal Audit throughout 2025, served
sepanjang tahun 2025 menjadi dasar kriteria/indikator as the basis for the scoring criteria.
skoring pencapaian kinerja Audit Internal.
Direksi berpandangan bahwa sepanjang tahun 2025, The Board of Directors concluded that, during 2025,
Audit Internal telah melaksanakan fungsi dan tugasnya Internal Audit effectively carried out its functions and
untuk membantu kinerja Direksi dengan baik. Adapun duties to support the performance of the Board of
pihak yang melakukan penilaian kinerja Sekretaris Directors. The performance assessments of both the
Perusahaan dan Satuan Kerja Audit Internal adalah Corporate Secretary and the Internal Audit unit were
Direksi Perseroan. conducted by the Company’s Board of Directors.
Program Orientasi Direksi Baru New Directors Orientation Program
Untuk membantu Direksi baru dalam memahami visi, To assist new members of the Board of Directors in
misi, dan strategi usaha, penerapan GCG pada Perseroan understanding the Company’s vision, mission, and
sekaligus untuk peningkatan kinerja, Perseroan memiliki business strategy, the implementation of Good Corporate
program pengenalan atau program orientasi. Tanggung Governance (GCG), and performance improvement,
jawab terhadap program pengenalan ini berada pada the Company has an induction or orientation program.
Direktur Utama atau jika Direktur Utama berhalangan Responsibility for this program rests with the President
dapat dilakukan oleh anggota Direksi lainnya dengan Director, or, in their absence, with another member of the
dibantu pelaksanaannya oleh Sekretaris Perusahaan. Board of Directors, assisted by the Corporate Secretary
in its implementation.
Di tahun 2025, Perseroan tidak melaksanaan program In 2025, the Company did not conduct an orientation
orientasi. Hal ini karena tidak terdapat perubahan pada program, as there were no changes to the composition
susunan Direksi Perseroan. of the Board of Directors.
Program Pengembangan Kompetensi Board of Directors Competence
Direksi [OJK E.2] Development Program [OJK E.2]
Dalam rangka menunjang pelaksanaan tugas dan To support the Board of Directors in carrying out their
tanggung jawab Direksi melakukan Pengurusan management duties and responsibilities, the Company
Perusahaan, di tahun 2025 Perseroan telah implemented a competency development program for
melaksanakan program pengembangan kompetensi the Board in 2025. This program included, among
bagi Direksi. Program pengembangan kompetensi others, training sessions, workshops, and conferences,
tersebut meliputi di antaranya program pelatihan, conducted both formally and informally.
workshop, konferensi, yang dilakukan secara formal
maupun informal.
Pelaksanaan program pengembangan kompetensi The competency development program is conducted
Direksi dilakukan Perseroan secara teratur, minimal satu regularly, at least once a year, and is tailored to the
tahun sekali. Pelaksanaan pengembangan komptensi agenda and materials that align with the needs of the
ini disesuaikan dengan agenda dan materi yang sejalan Board of Directors and the Company.
dengan kebutuhan Direksi dan kebutuhan Perseroan.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Tabel Pengembangan Kompetensi Direksi Tahun 2025
Competency Development of Board of Directors for Year 2025
Nama Waktu/Tempat Kegiatan Nama Kegiatan Penyelenggara
No.
Name Date / Venue of Activity Activity Name Organizer
1. Erita Kasih Tjia 11 Februari 2025, Zoom Mandiri Investment Forum Bank Mandiri
Webinar
February 11, 2025, Zoom
Webinar
2. Liu Chen Zhi 15 Mei 2025, Zoom Unlocking Circular PwC Indonesia
Webinar Potential Across Europe
May 15, 2025, Zoom and Asia Pacific Value
Webinar Chains
3. Patta Sofyan 15 – 17 Mei 2025, Hall C Indonesia Coal and Energy Asosiasi Pertambangan
JIEXPO Kemayoran Expo (ICEE) 2025 and the Batubara Indonesia –
May 15–17, 2025, Hall C, Indonesia Clean Coal and Indonesia Coal Mining
JIEXPO Kemayoran Green Mining Conference Associaton
2025
4. Handy Glivirgo 24 Juni 2025, Zoom Webinar ESG : “IFRS Asosiasi Emiten Indonesia
Webinar S1 & S2: A Guide to Indonesian Public Listed
June 24, 2025, Zoom Reporting on Climate Risks Companies Association
Webinar and Impacts”
5. Patta Sofyan 24 Juni 2025, Zoom Webinar ESG : “IFRS Asosiasi Emiten Indonesia
Webinar S1 & S2: A Guide to Indonesian Public Listed
June 24, 2025, Zoom Reporting on Climate Risks Companies Association
Webinar and Impacts”
6. Liu Chen Zhi 05 November 2025, The Navigating Challenges: PT Coalindo Energy &
Langham Hotel, District 8, Strategies for a Asosiasi Pertambangan
SCBD Competitive and Batubara Indonesia –
November 5, 2025, The Sustainable Coal Market Indonesia Coal Mining
Langham Hotel, District 8, Associaton
SCBD
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Rapat Dewan Komisaris & Direksi
Board of Commissioners & Board of Directors Meeting
Kehadiran Dewan Komisaris & Direksi Attendance of Board of Commissioners &
Dalam RUPS Board of Directors at General Meeting of
Shareholders (GMS)
Sesuai dengan Surat Edaran OJK No. 16/SEOJK.04/2021 In accordance with the Financial Services Authority
tentang Bentuk dan Isi Laporan Tahunan Emiten atau Circular Letter No.16/SEOJK.04/2021 concerning the
Perusahaan Publik, pada bagian tata kelola mengenai Format and Content of the Annual Report for Issuers
kehadiran Anggota Dewan Komisaris, kehadiran anggota or Public Companies, in the governance section
Dewan Komisaris dalam RUPS Tahunan Perseroan Tahun regarding the attendance of the Board of Commissioners
Buku 2024 adalah sebagai berikut: members, the attendance of the members of the Board
of Commissioners at the Annual General Meeting of
Shareholders (AGMS) for the Company’s fiscal year
2024, is as follows:
Anggota Dewan Komisaris yang Hadir pada RUPS Tahunan 30 April 2025
Board of Commissioners Members Present at Annual General Meeting of Shareholders on April 30, 2025
Nama Jabatan
Name Position
Diah Asriningpuri Sugianto Komisaris
Commissioner
Sendang Pangganjar Komisaris Independen
Independent Commissioner
Anggota Dewan Komisaris yang hadir mewakili The members of the Board of Commissioners
Perseroan pada RUPST 30 April tahun 2025, memberikan representing the Company at the Annual General Meeting
penjelasan kepada para pemegang saham atas setiap of Shareholders (AGMS) on April 30, 2025 provided
agenda RUPS Tahunan sehingga RUPS Tahunan dapat explanations to the shareholders on each agenda item,
terlaksana dengan baik. ensuring the smooth conduct of the meeting.
Sedangkan kehadiran anggota Direksi dalam RUPS The attendance of the Board of Directors at the
Tahunan Perseroan Tahun Buku 2024 adalah Company’s AGMS for the 2024 Fiscal Year was
sebagai berikut: as follows:
Anggota Direksi yang Hadir pada RUPS Tahunan 30 April 2025
Board of Directors Members Present at the Annual GMS on April 30, 2025
Direktur Utama
Handy Glivirgo
President Director
Direktur
Erita Kasih Tjia
Director
Direktur
Liu Chen Zhi
Director
Direktur
Patta Sofyan
Director
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Rapat Dewan Komisaris
Board of Commissioners Meeting
Dalam rangka melaksanakan fungsi pengawasan pada To fulfill its oversight responsibilities in the Company,
Perseroan, pelaksanaan Rapat Dewan Komisaris selama The Board of Commissioners meetings were conducted
tahun Buku 2025, telah dilaksanakan sesuai ketentuan to fulfill the supervisory functions of the Company
POJK Nomor 33/POJK.04/2014 Tentang Direksi dan during the 2025 fiscal year, in accordance with the
Dewan Komsiaris Emiten atau Perusahaan Publik provisions of Financial Services Authority Regulation
yang juga telah dituangkan dalam Pedoman dan Kode No. 33/POJK.04/2014 regarding the Board of Directors
Etik Direksi dan Dewan Komisaris. Dewan Komisaris and Board of Commissioners of Issuers or Public
Perseroan telah mengadakan rapat paling kurang 1 (satu) Companies. The Company’s Board of Commissioners
kali dalam 2 (dua) bulan dengan dihadiri mayoritas dari held meetings at least once every two months, with the
seluruh anggota Dewan Komisaris. Dewan Komisaris majority of all members of the Board of Commissioners
juga melakukan rapat bersama Direksi secara berkala in attendance. The Board of Commissioners also holds
paling kurang 1 (satu) kali dalam 4 (empat) bulan. Selain regular joint meetings with the Board of Directors at
itu, Dewan Komisaris juga melakukan rapat dengan least once every four months. Additionally, the Board
Komite untuk mendapatkan rekomendasi dan masukan of Commissioners conducts meetings with Committees
terkait fungsi pengawan pada Perseroan. to obtain recommendations and input related to the
supervisory functions of the Company.
Tingkat Kehadiran Rate of Attendance
Sepanjang tahun 2025, Dewan Komisaris telah Throughout 2025, the Board of Commissioners
melakukan rapat internal Dewan Komisaris sebanyak held six internal meetings to discuss the Company’s
6 (enam) kali untuk membahas kinerja Perseroan. performance. The frequency and attendance level at
Frekuensi dan tingkat kehadiran pada Rapat Dewan the Board of Commissioners’ meetings are as follows:
Komisaris dirinci pada tabel di bawah ini:
Persentase
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Kehadiran
Name Position Total Meetings Total Attendance Percentage of
Attendance
Eddy Sugianto Komisaris Utama 6 1 16,66%
President Commissioner
Diah Asriningpuri Sugianto Komisaris 6 6 100%
Commissioner
Sendang Pangganjar Komisaris Independen 6 6 100%
Independent
Commissioner
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Rapat Direksi
Board of Directors Meeting
Kebijakan tentang Frekuensi Rapat Policy on Meeting Frequency
Rapat Direksi Perseroan dilaksanakan mengacu The Company’s Board of Directors meetings are
pada POJK No. 33/ POJK.04/2014 yang juga telah conducted in accordance with POJK No. 33/
dituangkan dalam Pedoman dan Kode Etik Direksi POJK.04/2014 and are also set out in the Board of
dan Dewan Komisaris. Rapat Direksi pada Perseroan Directors and Board of Commissioners’ Guidelines
diselenggarakan secara berkala sekurang-kurangnya and Code of Ethics. The Board of Directors meetings
satu bulan sekali atau setiap waktu bila diperlukan. are held regularly, at least once a month, or whenever
Rapat Direksi sah dan berhak mengambil keputusan necessary. The Board of Directors meeting is deemed
yang mengikat apabila dihadiri sekurang-kurangnya ½ valid and has the authority to make binding decisions
(satu per dua) dari jumlah anggota Direksi yang hadir if attended by at least half (½) of the total members of
atau yang mewakili secara sah dalam rapat tersebut. the Board of Directors, either in person or represented
legitimately at the meeting.
Segala keputusan dalam rapat-rapat Direksi akan diambil All decisions in the Board of Directors meetings are made
secara musyawarah mufakat di antara anggota Direksi by consensus among the Directors present and/or duly
yang hadir dan/atau diwakili secara sah dalam rapat represented. If consensus cannot be reached, decisions
Direksi. Apabila tidak tercapai kesepakatan secara shall be made by a vote, with approval obtained from
musyawarah mufakat, keputusan rapat Direksi akan more than half (½) of the valid votes cast at the meeting.
diambil melalui pemungutan suara berdasarkan suara In the event of a tie between approving and dissenting
setuju lebih dari ½ (satu per dua) bagian dari jumlah votes, the Chair of the Board of Directors meetings
suara yang dikeluarkan dengan sah dalam rapat. shall make the final decision. Each Director is entitled
Dalam hal suara yang menyetujui sama dengan yang to one (1) vote for themselves and one (1) additional
tidak menyetujui, maka ketua rapat Direksi yang akan vote for each Director they are representing. Other
menentukan. Masing-masing anggota Direksi akan decision-making rules in Board of Directors meetings
berhak untuk mengeluarkan 1 (satu) satu suara untuk are generally the same as those applied in the Board
dirinya sendiri dan 1 (satu) suara tambahan untuk of Commissioners’ meetings.
masing-masing anggota Direksi yang ia wakili. Aturan
pengambilan keputusan lainnya pada Rapat Direksi
pada dasarnya sama dengan aturan pada Rapat
Dewan Komisaris.
Tingkat Kehadiran Rate of Attendance
Selama tahun 2025, rapat Direksi diselenggarakan During 2025, the Board of Directors held 12 meetings
sebanyak 12 (dua belas) kali untuk membahas berbagai to address different company management concerns.
masalah pengelolaan Perseroan. Adapun rincian The following information describes the frequency of
frekuensi rapat dan tingkat kehadiran anggota Direksi meetings and the degree of attendance of Board of
dalam rapat Direksi adalah sebagai berikut: Directors members at Board of Directors meetings:
Frekuensi dan Tingkat Kehadiran Rapat Direksi
Frequency and Attendance of Board of Directors Meetings
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Persentase Kehadiran
Name Position Total Meetings Total Attendance Percentage of Attendance
Handy Glivirgo Direktur Utama 12 10 83,33%
President Director
Erita Kasih Tjia Direktur 12 12 100%
Director
Liu Chen Zhi Direktur 12 11 91,66%
Director
Patta Sofyan Direktur 12 12 100%
Director
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Rapat Gabungan Dewan Komisaris dan Frequency and Attendance of Board of
Direksi Directors Meetings
Sesuai ketentuan POJK Nomor 33/POJK.04/2014 yang In accordance with POJK No. 33/POJK.04/2014, as
juga dituangkan dalam Pedoman dan Kode Etik Direksi also set out in the Guidelines and Code of Ethics for
dan Dewan Komisaris, Dewan Komisaris melakukan the Board of Directors and Board of Commissioners,
rapat gabungan dengan Direksi yang diselenggarakan the Board of Commissioners conducts joint meetings
paling kurang 1 (satu) kali dalam 4 (empat) bulan. with the Board of Directors at least once every four
Hal ini merupakan bagian dari pelaksanaan fungsi months. These joint meetings form part of the Board of
pengawasan terhadap Pengurusan Perusahaan oleh Commissioners’ oversight function over the Company’s
Direksi yang dibahas dalam rapat gabungan tersebut. management. The meetings include agendas such as
Penyelenggaraan rapat gabungan dengan agenda reviewing financial performance, assessing risk profiles,
diantaranya membahas kinerja keuangan, profil risiko, and following up on findings from the Internal Audit.
dan tindak lanjut hasil temuan oleh audit internal.
Tingkat Kehadiran Rate of Attendance
Frekuensi dan Tingkat Kehadiran Rapat Gabungan The frequency and attendance of joint meetings between
Direksi dan Dewan Komisaris selama Tahun 2025 dapat the Board of Directors and the Board of Commissioners
dilihat pada tabel di bawah: during 2025 are presented in the table below:
Persentase Tingkat
Nama Jumlah Rapat Jumlah Kehadiran
Kehadiran
Name Total Meetings Total Attendance
Percentage of Attendance
Dewan Komisaris
Board of Commissioners
Eddy Sugianto 3 1 33,33%
Diah Asriningpuri Sugianto 3 3 100%
Sendang Pangganjar 3 3 100%
Direksi
Board of Director
Handy Glivirgo 3 2 66,66%
Erita Kasih Tjia 3 3 100%
Liu Chen Zhi 3 3 100%
Patta Sofyan 3 3 100%
Risalah Rapat Meeting Minutes
Seluruh Keputusan Rapat pada Dewan Komisaris dan All decisions made in meetings of the Board of
Rapat Direksi maupun Rapat bersama Dewan Komisaris Commissioners, Board of Directors, as well as joint
dan Direksi telah dicatat dan didokumentasikan dengan meetings of the Board of Commissioners and Board of
baik dalam risalah rapat yang ditandatangani oleh ketua Directors have been properly recorded and documented
rapat dan salah seorang peserta rapat sebagaimana in meeting minutes signed by the chairperson and one
ketentuan yang berlaku. Risalah tersebut didistribusikan of the participants. These minutes are distributed to all
kepada seluruh anggota Dewan Komisaris maupun members of the Board of Commissioners and Directors,
Direksi, baik yang menghadiri rapat maupun yang tidak. whether they attended the meeting or not. In the event
Dalam hal terdapat perbedaan pendapat, hal tersebut of differing opinions, these are also documented in the
turut dicantumkan dalam risalah rapat disertai dengan meeting minutes along with the reasons behind the
alasan di balik perbedaan pendapat. differing opinions.
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Penilaian Kinerja Dewan Komisaris dan Direksi [GRI 2-18]
Board of Commissioners & Directors Performance Evaluation
Penilaian Kinerja Dewan Komisaris Board of Commissioners Performance
Evaluation
Perseroan memiliki prosedur dan kriteria untuk The Company has established procedures and
melakukan penilaian terhadap kinerja Dewan Komisaris. criteria for evaluating the performance of the Board
of Commissioners.
Prosedur Penilaian Evaluation Procedure
Penilaian kinerja Dewan Komisaris baik secara kolegial The performance of the Board of Commissioners,
maupun individu dilakukan melalui prosedur atau both collectively and individually, is assessed annually
mekanisme secara mandiri (self assessment) setiap through an independent self-assessment process. The
tahunnya, dengan indikator penilaian berdasarkan tingkat assessment indicators are based on the Company’s
pencapaian Perseroan dibandingkan dengan target (Key achievement levels compared to the agreed Key
Performance Indicator/KPI) yang telah disepakati. Performance Indicators (KPIs).
Kriteria Penilaian Criteria for Assessment
Perseroan juga melakukan evaluasi penilaian kinerja The Company further assesses the performance of
Dewan Komisaris berdasarkan kriteria yang terkait the Board of Commissioners using criteria that reflect
pelaksanaan tugas dan tanggung jawab Dewan Komisaris the fulfillment of their duties and responsibilities in
sesuai dengan peraturan perundang-undangan dan/atau compliance with applicable laws and regulations and/
Anggaran Dasar Perseroan. or the Company’s Articles of Association.
Adapun penilaian kinerja Dewan Komisaris secara The collective performance assessment of the
kolegial dilakukan berdasarkan kriteria sebagai berikut: Board of Commissioners is conducted based on the
following criteria:
1. Pencapaian Kinerja Perseroan sesuai dengan target 1. Realization of the Company’s performance in line
yang telah ditetapkan. with the established objectives.
2. Ketaatan terhadap peraturan perundang-undangan 2. Compliance with relevant laws and company rules.
yang berlaku serta kebijakan Perseroan.
3. Komitmen dalam memajukan kepentingan Perseroan. 3. Dedication to furthering the Company’s interests.
4. Pelaksanaan pengawasan dan pengelolaan Perseroan. 4. Implementation of the Company’s oversight
and management.
5. Penerapan Good Corporate Governance (GCG) 5. The Comp any’s implement ation of good
di Perseroan. corporate governance.
Sedangkan untuk penilaian kinerja GCG Dewan Komisaris While the individual performance assessment of the
secara individual, kriterianya mencakup hal-hal berikut: Board of Commissioners in terms of Good Corporate
Governance (GCG) is conducted based on criteria
that include:
1. Tingkat kehadiran masing-masing dalam rapat 1. The amount of attendance at each internal meeting, as
internal maupun rapat gabungan Dewan Komisaris well as joint meetings of the Board of Commissioners
dengan Direksi, serta rapat dengan Komite-Komite and the Board of Directors and meetings with the
Pendukung di bawah Dewan Komisaris. Board of Commissioners’ Supporting Committees.
2. Kontribusi dalam proses pengawasan dan pemberian 2. Par ticip ation in monitor ing and advising
nasihat terhadap Jajaran Manajemen. the Management.
Hasil evaluasi kinerja Dewan Komisaris tersebut The findings of the performance review of the
disampaikan kepada Komisaris Utama. Evaluasi Board of Commissioners are given to the President
akhir penilaian akan dilakukan oleh Komisaris Utama Commissioner, who will conduct the final evaluation of
berdasarkan rekomendasi dari Komite Nominasi dan the assessment based on the recommendations of the
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Remunerasi. Hasil evaluasi kinerja anggota Dewan Nomination and Remuneration Committee. The results of
Komisaris menjadi bahan pertimbangan dalam the performance evaluation of members of the Board of
memberikan arahan untuk meningkatkan efektivitas Commissioners are taken into account when providing
kinerja Dewan Komisaris dan merupakan salah satu direction to improve the effectiveness of the Board
dasar pertimbangan bagi Komite Nominasi dan of Commissioners’ performance, as well as when the
Remunerasi dalam memberikan rekomendasi untuk Nomination and Remuneration Committee provides
mengangkat kembali anggota Dewan Komisaris dan recommendations to reappoint Board of Commissioners
untuk menyusun struktur remunerasi Dewan Komisaris. members and develops the Board of Commissioners’
remuneration structure.
Selain itu, evaluasi kinerja Dewan Komisaris disampaikan In addition, the Board of Commissioners’ performance
secara umum sebagai bentuk pertanggungjawaban review is reported as a form of responsibility for the
atas pelaksanaan tugas dan tanggung jawab Dewan execution of tasks and obligations at the Annual GMS
Komisaris pada saat RUPS Tahunan dan Laporan and in the Company’s annual report.
Tahunan Perseroan.
Penilaian Kinerja Direksi Performance Evaluation of Board of
Directors
Sebagai bentuk pertanggungjawaban pelaksanaan In fulfilling its accountability for the execution of its duties
tugas dan tanggung jawab pada saat RUPS Tahunan and responsibilities, including during the Annual GMS
dan laporan tahunan, Perseroan melakukan evaluasi and through the annual report, the Company conducts
penilaian terhadap kinerja Direksi baik secara kolegial an evaluation of the Board of Directors’ performance,
maupun individu. both collectively and individually.
Prosedur Penilaian Evaluation Procedure
Untuk melakukan evaluasi kinerja Direksi baik secara To evaluate the performance of the Board of Directors,
kolegial maupun individu, Perseroan memiliki prosedur both collectively and individually, the Company has
dan mekanisme penilaian yang dilakukan secara mandiri established procedures and a self-assessment
setiap tahunnya atas dasar tingkat pencapaian Perseroan mechanism conducted annually. The evaluation is based
dibandingkan dengan target (Key Performance Indicator/ on the Company’s achievement against the agreed
KPI) yang disepakati. Evaluasi kinerja Direksi juga telah Key Performance Indicators (KPIs). The assessment
mempertimbangkan pelaksanaan tugas dan tanggung also takes into account the execution of the Board of
jawab Direksi sesuai dengan peraturan perundang- Directors’ duties and responsibilities in accordance with
undangan dan/atau Anggaran Dasar Perseroan. applicable laws and regulations and/or the Company’s
Articles of Association.
Kriteria Penilaian Kinerja Performance Evaluation Criteria
Perseroan melakukan evaluasi penilaian kinerja The Company conducts a collective evaluation of the
Direksi secara kolegial berdasarkan pencapaian Board of Directors’ performance based on overall
secara keseluruhan. Adapun kriterianya mencakup accomplishments. The assessment criteria comprise
hal-hal berikut: the following:
1. Keuangan, Pasar & Hukum; 1. Finance, Markets, and the Law;
2. Fokus dan Hubungan Pelanggan; 2. Customer Concentration and Relationships;
3. Efektivitas Produk dan Proses; 3. Product and Process Performance;
4. Fokus dan Hubungan Tenaga Kerja; 4. Labour Concentration and Relations;
5. Kepemimpinan, Tata Kelola dan Tanggung Jawab 5. Leadership, Governance, and Responsibility to the
Kemasyarakatan; dan Community; and
6. Inovasi, Kreativitas dan Adaptabilitas. 6. Creativity, Adaptability, and Innovation.
Sedangkan untuk evaluasi kinerja secara individu, For individual performance evaluation, each member of
penilaian dilakukan oleh masing-masing anggota the Board of Directors conducts a self-assessment. The
Direksi. Adapun kriterianya adalah berdasarkan target criteria are based on the performance targets outlined in
kinerja yang dituangkan dalam kertas kerja, sesuai work papers, in accordance with the respective duties
dengan tugas dan tanggung jawab masing-masing and responsibilities of each Director.
anggota Direksi.
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Selanjutnya, hasil evaluasi kinerja Direksi tersebut The results of the Board of Directors’ performance
disampaikan kepada Dewan Komisaris. Evaluasi evaluations are then submitted to the Board of
akhir penilaian akan dilakukan oleh Komisaris Utama Commissioners. The final evaluation is carried out by
berdasarkan rekomendasi dari Komite Nominasi dan the President Commissioner based on recommendations
Remunerasi. from the Nomination and Remuneration Committee.
Nantinya, hasil penilaian kinerja anggota Direksi menjadi The results of the performance assessment serve as a
bahan pertimbangan dalam memberikan arahan untuk basis for providing guidance to enhance the effectiveness
meningkatkan efektivitas kinerja Direksi. Hasil penilaian of the Board of Directors. They also form one of the key
ini juga menjadi salah satu dasar pertimbangan bagi considerations for the Nomination and Remuneration
Komite Nominasi dan Remunerasi dalam memberikan Committee when making recommendations to the
rekomendasi kepada Dewan Komisaris untuk Board of Commissioners regarding the reappointment
mengangkat kembali anggota Direksi, serta untuk of Directors and the structuring of their remuneration.
menyusun struktur remunerasi Direksi. Selain itu, In addition, the performance evaluation of the
penilaian kinerja Direksi disampaikan secara umum Board of Directors is disclosed publicly as part of
sebagai bentuk pertanggungjawaban pelaksanaan the accountability for the execution of duties and
tugas dan tanggung jawab pada saat RUPS Tahunan responsibilities during the Annual GMS and in the
dan laporan tahunan Perseroan. Company’s annual report.
Pihak yang Melaksanakan Penilaian Party Conducting Assessment
Penilaian terhadap kinerja Dewan Komisaris dan Direksi The performance evaluation of the Board of
bersifat internal atau self assessment yang dilakukan Commissioners and the Board of Directors is conducted
berdasarkan Key Performance Indicator (KPI) masing- internally through a self-assessment based on the Key
masing anggota Dewan Komisaris dan Direksi yang telah Performance Indicators (KPIs) agreed upon by each
di sepakati setiap awal tahun. Komisaris Utama bertindak member at the beginning of the year. The President
sebagai pihak yang melakukan penilaian akhir kinerja Commissioner serves as the final evaluator of the
Direksi dan Dewan Komisaris berdasarkan rekomendasi performance of both the Board of Directors and the
dari Komite Nominasi dan Remunerasi, sebagai bahan Board of Commissioners, based on recommendations
rekomendasi untuk mengangkat kembali anggota Direksi from the Nomination and Remuneration Committee.
dan anggota Dewan Komisaris serta untuk menyusun The results serve as the basis for recommendations
struktur remunerasi Dewan Komisaris regarding the reappointment of members of the Board
of Directors and the Board of Commissioners, as
well as for structuring the remuneration of the Board
of Commissioners.
Prosedur remunerasi pada Perseroan dilakukan dengan The Company’s remuneration procedures are carried
mengacu pada peraturan perundang-undangan out in accordance with applicable laws and regulations.
yang berlaku. Secara berkala, Perseroan melalui Periodically, the Company, through the Nomination
Komite Nominasi dan Remunerasi melakan evaluasi and Remuneration Committee, evaluates the policies,
kebijakan, besaran, dan struktur remunerasi Direksi amounts, and structure of remuneration for the Board
dan Dewan Komisaris. Undang-undang No.40 tahun of Directors and the Board of Commissioners. Law No.
2007 tentang Perseroan Terbatas (UUPT) menyatakan 40 of 2007 concerning Limited Liability Companies
bahwa besarnya remunerasi Dewan Komisaris dan (UUPT) stipulates that the remuneration of the Board of
Direksi ditetapkan oleh RUPS, tetapi RUPS dapat Commissioners and the Board of Directors is determined
memberikan kewenangan kepada Dewan Komisaris by the General Meeting of Shareholders (GMS), although
untuk menetapkan remunerasi Direksi. the GMS may authorize the Board of Commissioners to
determine the remuneration of the Board of Directors.
Hasil Penilaian Kinerja Direksi dan Results of Performance Evaluation
Komisaris tahun 2025 of Board of Directors and Board of
Commissioners in 2025
Berdasarkan hasil penilaian kinerja pelaksanaan Based on the results of the performance evaluation
tugas pengawasan Perseroan oleh Dewan Komisaris of the Board of Commissioners’ supervisory duties
dan pengurusan Perseroan oleh Direksi, dinyatakan and the Board of Directors’ management of the
bahwa di tahun 2025 Dewan Komisaris dan Direksi Company, it is concluded that in 2025, both the Board
telah melaksanakan tugas dan tanggung jawabnya of Commissioners and the Board of Directors effectively
dengan baik. carried out their duties and responsibilities.
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Kebijakan Nominasi & Remunerasi
Dewan Komisaris dan Direksi [GRI 2-19, 2-20]
Nomination & Remuneration Policy of the Board
of Commissioners and Board of Directors
Perseroan memiliki prosedur kebijakan dan proses The Company has procedures, policies, and processes
terkait nominasi dan remunerasi Dewan Komisaris dan related to the nomination and remuneration of the Board
Direksi. Pelaksanaan kebijakan terkait nominasi dan of Commissioners and the Board of Directors. The
remunerasi Dewan Komisaris dan Direksi dilaksanakan implementation of policies related to the nomination
sesuai proses dan prosedur sebagai berikut: and remuneration of the Board of Commissioners and
the Board of Directors is carried out according to the
following processes and procedures:
Kebijakan Nominasi Nomination Policy
Perseroan memiliki prosedur yang mengatur kebijakan The Company has procedures regarding policies and
serta proses di bidang Nominasi. Prosedur ini merupakan processes in the field of Nomination to implement
pedoman untuk melaksanakan mekanisme pemilihan the mechanism for the selection and replacement of
dan penggantian anggota Direksi dan/atau Dewan members of the Board of Directors and/or Board of
Komisaris. Prosedur kebijakan dan proses Nominasi Commissioners. The Company’s nomination policy and
pada Perseroan mencakup hal-hal sebagai berikut: process include the following:
1. Menyusun komposisi dan mekanisme nominasi 1. Developing the composition and nomination
anggota Direksi dan/atau Dewan Komisaris; mechanism for members of the Board of Directors
and/or the Board of Commissioners;
2. Menetapkan kebijakan serta kriteria yang dibutuhkan 2. Establishing the policies and criteria required in the
dalam proses nominasi calon anggota Direksi dan/ nomination process for candidates for the Board of
atau Dewan Komisaris; Directors and/or the Board of Commissioners;
3. Melakukan evaluasi kinerja anggota Direksi dan/atau 3. Conducting performance evaluations of members
Dewan Komisaris; serta of the Board of Directors and/or the Board of
Commissioners; and
4. Menyusun program pengembangan kompetensi bagi 4. Developing competency enhancement programs
anggota Direksi dan/atau Dewan Komisaris. for members of the Board of Directors and/or the
Board of Commissioners.
Dalam pelaksanaannya, Komite Nominasi dan In its implementation, the Nomination and Remuneration
Remunerasi bertugas melakukan penelaahan dan Committee is responsible for reviewing and providing
memberikan rekomendasi kepada Dewan Komisaris recommendations to the Board of Commissioners
atas calon-calon yang dinilai memenuhi kualifikasi baik regarding candidates who meet the qualifications in
dari aspek kompetensi (hard skill) maupun perilaku (soft terms of both competence (hard skills) and behavior
skill) saat akan menduduki jabatan sebagai anggota (soft skills) for positions as members of the Board of
Direksi dan/atau Dewan Komisaris. Kemudian, Dewan Directors and/or the Board of Commissioners. The
Komisaris menyampaikan usulan calon-calon tersebut Board of Commissioners then submits these proposed
kepada Rapat Umum Pemegang Saham (RUPS). candidates to the General Meeting of Shareholders
(GMS).
Kebijakan Pemberian Remunerasi Dewan Board of Commissioners Remuneration
Komisaris Policy
Dalam bidang remunerasi, Perseroan telah memiliki The Company has established policies and procedures
prosedur kebijakan dan proses terkait remunerasi Dewan regarding the remuneration of the Board of
Komisaris dan Direksi. Perseroan telah melaksanakan Commissioners and the Board of Directors. These policies
kebijakan terkait remunerasi Dewan Komisaris dan are implemented through the following processes:
Direksi melalui proses dan prosedur sebagai berikut:
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Perseroan memiliki kebijakan penetapan remunerasi The Company’s policy for determining the remuneration
Dewan Komisaris yang merujuk pada UUPT. Kebijakan of the Board of Commissioners refers to the Limited
mengenai wewenang penetapan besaran remunerasinya Liability Company Law (UUPT). The authority to
dilakukan dan disetujui oleh pemegang saham determine the amount of remuneration is exercised and
berdasarkan Keputusan RUPS. Selain itu, penetapan approved by the shareholders through a resolution of the
remunerasi seperti disebutkan dalam Anggaran Dasar General Meeting of Shareholders (GMS). In accordance
Perseroan, terdiri dari gaji pokok serta tunjangan lainnya, with the Company’s Articles of Association, remuneration
yang ditetapkan oleh Wakil Pemegang Saham Utama includes basic salary and other allowances, which are
Perseroan dalam Rapat Umum Pemegang Saham determined by the Company’s Principal Shareholder
Tahunan. during the Annual General Meeting of Shareholders.
Melalui RUPST Perseroan Tahun 2025, telah disetujui Through the Company’s 2025 Annual GMS, the
penetapan remunerasi yang mencakup gaji, honor, remuneration, including salary, honorarium, facilities,
fasilitas, tunjangan dan/atau benefit lainnya serta allowances and/or other benefits, as well as tantiem for
tantiem bagi Direksi dan Dewan Komisaris Perseroan the Board of Directors and the Board of Commissioners
Tahun 2025. RUPS kemudian melimpahkan kewenangan for 2025, was approved. The GMS also delegated
kepada Dewan Komisaris untuk penetapan besaran authority to the Board of Commissioners to determine
Remunerasi bagi Direksi dan Dewan Komisaris dengan the final remuneration amounts for the Board of Directors
memerhatikan saran dan pendapat yang diberikan oleh and the Board of Commissioners, taking into account
Komite Nominasi dan Remunerasi Perseroan. the advice and recommendations of the Company’s
Nomination and Remuneration Committee.
Jumlah remunerasi yang diterima Dewan Komisaris The total remuneration received by the Board of
tahun 2025 ditetapkan melalui Akta Nomor 166 tanggal Commissioners in 2025 was formalized through Deed
30 April 2025. No. 166 dated April 30, 2025.
Proses dan Kriteria Penetapan Remunerasi The Process and Criteria for Determining
Dewan Komisaris [GRI 2-19, 2-20] the Remuneration of the Board of
Commissioners [GRI 2-19, 2-20]
Penetapan remunerasi Dewan Komisaris pada Perseroan In determining the remuneration of the Board of
mengacu pada beberapa kriteria atau indikator yang Commissioners, the Company refers to several criteria
sesuai dengan kebijakan dari pemegang saham utama or indicators that are aligned with the policies of the
Perusahaan. Company’s major shareholders.
Dalam hal ini, Perseroan melakukan evaluasi kinerja In this regard, the Company conducts an annual
Dewan Komisaris baik secara kolegial maupun individu performance evaluation of the Board of Commissioners,
melalui mekanisme mandiri setiap tahunnya berdasarkan both collectively and individually, through a self-
atas tingkat pencapaian Perseroan dibandingkan assessment mechanism based on the Company’s level
dengan target (Key Performance Indicator) yang telah of achievement compared to the agreed-upon targets
disepakati. (Key Performance Indicators).
Selain itu, penilaian kinerja Dewan Komisaris juga In addition, the performance assessment of the Board
dilakukan dengan mempertimbangkan tugas dan of Commissioners is also carried out by taking into
tanggung jawab Dewan Komisaris sesuai dengan consideration the duties and responsibilities of the Board
peraturan perundang-undangan dan/atau Anggaran of Commissioners in accordance with the applicable
Dasar Perseroan, berdasarkan: laws and regulations and/or the Company’s Articles
of Association, based on the following considerations:
1. Evaluasi kinerja Dewan Komisaris secara kolegial 1. Collegial review of the Board of Commissioners’
dilakukan berdasarkan kriteria penilaian antara lain p e r fo r m a n c e i s b a s e d o n t h e fo l l ow i n g
meliputi: assessment criteria:
a. Pencapaian Kinerja Perseroan sesuai dengan a. Realization of the Company’s performance in line
target yang telah ditetapkan. with the established objectives.
b. Ketaatan terhadap peraturan perundang- b. Compliance with relevant laws and company
undangan yang berlaku serta kebijakan Perseroan. rules.
c. Komitmen dalam memajukan kepentingan Perseroan. c. Dedication to furthering the Company’s interests.
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d. Pelaksanaan pengawasan dan pengelolaan d. Implementation of the Company’s oversight and
Perseroan. management.
e. Penerapan GCG di Perseroan. e. The Company’s implementation of good
corporate governance.
Sedangkan penilaian kinerja Dewan Komisaris secara Meanwhile, the evaluation of the individual performance
individual, dilakukan berdasarkan kriteria penilaian yang of the Board of Commissioners is conducted using
antara lain meliputi: criteria such as:
1. Tingkat kehadiran dalam masing-masing rapat 1. The amount of attendance at each internal meeting, as
internal maupun rapat gabungan Dewan Komisaris well as joint meetings of the Board of Commissioners
dengan Direksi beserta rapat dengan Komite-Komite and the Board of Directors and meetings with the
Pendukung di bawah Dewan Komisaris. Board of Commissioners’ Supporting Committees.
2. Kontribusi dalam proses pengawasan dan pemberian 2. Participation in monitoring and advising the
nasihat terhadap Jajaran Manajemen. Management.
Hasil evaluasi penilaian kinerja Dewan Komisaris The results of the performance evaluation of the Board
tersebut disampaikan kepada Komisaris Utama dan of Commissioners are submitted to the President
evaluasi akhir penilaian akan dilakukan oleh Komisaris Commissioner, and the final performance assessment
Utama dengan mempertimbangkan rekomendasi dari is conducted by the President Commissioner, taking
Komite Nominasi dan Remunerasi. into account the recommendations of the Nomination
and Remuneration Committee.
Berdasarkan hasil evaluasi penilaian kinerja Dewan Based on the results of the performance evaluation
Komisaris, Komite Nominasi dan Remunerasi kemudian of the Board of Commissioners, the Nomination and
memberikan rekomendasi kepada Dewan Komisaris Remuneration Committee subsequently provides
dalam mengangkat kembali anggota Dewan Komisaris, recommendations to the Board of Commissioners
sekaligus untuk menyusun struktur remunerasi regarding the reappointment of members of the Board
Dewan Komisaris. of Commissioners, as well as the formulation of the
remuneration structure for the Board of Commissioners.
Selanjutnya, evaluasi Penilaian kinerja Dewan Subsequently, the performance evaluation results of
Komisaris disampaikan secara umum sebagai the Board of Commissioners are presented in a general
bentuk pertanggungjawaban pelaksanaan tugas dan manner as a form of accountability for the execution
tanggung jawab pada saat RUPS Tahunan dan Laporan of duties and responsibilities at the Annual General
Tahunan Perseroan. Meeting of Shareholders (AGMS) and in the Company’s
Annual Report.
Pelaksanaan Penetapan Remunerasi Implementation of the Determination
Dewan Komisaris of the Remuneration of the Board of
Commissioners
RUPS menetapkan komponen remunerasi Dewan The General Meeting of Shareholders (GMS) determines
Komisaris per bulan dan per tahun yang terdiri dari the monthly and annual components of remuneration for
gaji/honorarium, tunjangan, dan fasilitas. Tabel di the Board of Commissioners, which consist of salary/
bawah ini menggambarkan struktur remunerasi Dewan honorarium, allowances, and facilities. The table below
Komisaris Perseroan: illustrates the remuneration structure of the Company’s
Board of Commissioners:
Jenis Remunerasi/Fasilitas Rincian Dewan Komisaris
Type of Remuneration/ Facility Description Board of Commissioners
Gaji 1. Perhitungan gaji Komisaris Utama sebesar 45% dari gaji √
Salary Direktur Utama.
2. Perhitungan gaji Komisaris sebesar 90% dari gaji
Komisaris Utama.
1. The salary of the Chief Commissioner is calculated at 45%
of the salary of the Chief Executive Officer.
2. The salary of the Commissioner is calculated at 90% of the
salary of the Chief Commissioner.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Jenis Remunerasi/Fasilitas Rincian Dewan Komisaris
Type of Remuneration/ Facility Description Board of Commissioners
Tunjangan 1. Tunjangan hari raya keagamaan (per tahun). √
Allowances 2. Tunjangan transportasi (per bulan).
3. Asuransi Purna Jabatan (per tahun).
1. Religious holiday allowance (per year).
2. Transportation allowance (per month).
3. Post-Employment Insurance (per year).
Fasilitas 1. Fasilitas kesehatan. √
Facilities 2. Fasilitas bantuan hukum.
1. Healthcare Facilities.
2. Legal Aid Facilities.
Jumlah Remunerasi dan Fasilitas Lain Dewan Komisaris dan Direksi
Remuneration and Other Facilities Amount for Board of Commissioners and Board of Directors
dalam dollar AS
Directors (in US Dollar)
2025
Jenis Remunerasi dan Fasilitas Lain
No. Komisaris Direksi Jumlah
Types of Remuneration and Other Facilities
Commissioner Board of Directors Total
1. Remunerasi (gaji, bonus, tunjangan 128.503 167.784 287.623
rutin, dan fasilitas lainnya dalam bentuk
non natura)
Remuneration (salary, bonus, routine
allowances, and other non-cash facilities)
Kebijakan Pemberian Remunerasi Direksi Policy on Granting Director Remuneration
[GRI 2-19, 2-20] [GRI 2-19, 2-20]
Prosedur Penetapan Remunerasi Direksi Procedure for Determining Executive Remuneration
Prosedur kebijakan penetapan remunerasi Direksi, The policy and procedures for determining the
dilakukan dan disetujui dalam Rapat Umum Pemegang remuneration of the Board of Directors are carried out
Saham (RUPS). Di tahun 2025, jumlah remunerasi yang and approved at the General Meeting of Shareholders
diterima Direksi ditetapkan melalui Akta Nomor 166 (GMS). In 2025, the amount of remuneration received
tanggal 30 April 2025. by the Board of Directors was determined based on
Deed No. 166 dated April 30, 2025.
Mengacu pada Anggaran Dasar Perseroan, remunerasi In accordance with the Company’s Articles of Association,
Direksi terdiri dari gaji pokok, fasilitas, serta tunjangan the remuneration of the Board of Directors consists of
lain, termasuk dana purna jabatan yang jumlahnya base salary, facilities, and other allowances, including
ditentukan berdasarkan Keputusan RUPS Tahunan. post-employment benefits, the amount of which is
Pemegang saham memiliki wewenang untuk menetapkan determined based on the resolution of the Annual
besaran remunerasi Direksi dengan mengacu pada Pasal General Meeting of Shareholders (AGMS). Shareholders
96 ayat (1) Undang-Undang Perseroan Terbatas No. have the authority to determine the remuneration of the
40 Tahun 2007. Board of Directors pursuant to Article 96 paragraph (1)
of Law No. 40 of 2007 on Limited Liability Companies.
Dalam RUPS Tahunan 2025, pemegang saham At the 2025 Annual General Meeting of Shareholders,
melimpahkan kewenangan kepada Dewan Komisaris shareholders delegated authority to the Board of
untuk menetapkan gaji, honorarium dan tunjangan Commissioners to determine salaries, honoraria,
lainnya bagi anggota Direksi serta honorarium Dewan and other allowances for members of the Board of
Komisaris untuk tahun 2025 dengan memperhatikan Directors, as well as the honoraria for members of
saran dan pendapat yang diberikan oleh Komite the Board of Commissioners for the year 2025, while
Nominasi dan Remunerasi Perseroan. taking into consideration the recommendations and
opinions provided by the Company’s Nomination and
Remuneration Committee.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Proses dan Kriteria Penetapan Remunerasi Direksi Process and Criteria for Determining Executive
Remuneration
Penetapan remunerasi bagi anggota Direksi prosesnya The determination of remuneration for members of the
dilaksanakan melalui Keputusan RUPS. RUPS kemudian Board of Directors is carried out through resolutions
memberikan wewenang kepada Dewan Komisaris of the General Meeting of Shareholders (GMS). The
untuk menetapkan remunerasi bagi anggota Direksi GMS subsequently grants authority to the Board of
dengan memerhatikan pendapat Komite Nominasi dan Commissioners to determine the remuneration of the
Remunerasi Perseroan berdasarkan rekomendasi hasil Board of Directors, taking into account the opinions of
penilaian kinerja Direksi dilakukan secara berkala. the Company’s Nomination and Remuneration Committee
based on the recommendations resulting from periodic
performance evaluations of the Board of Directors.
Untuk rekomendasi penetapan remunerasi Direksi, In formulating recommendations on the remuneration of
Komite Nominasi dan Remunerasi Perseroan melakukan the Board of Directors, the Company’s Nomination and
evaluasi kinerja Direksi baik secara kolegial maupun Remuneration Committee conducts annual performance
individu berdasarkan mekanisme mandiri setiap tahunnya evaluations of the Board of Directors, both collectively
atas dasar tingkat pencapaian Perseroan dibandingkan and individually, through a self-assessment mechanism.
dengan target (Key Performance Indicators) yang Such evaluations are based on the Company’s level of
disepakati. Hasil rekomendasi ini kemudian disampaikan achievement compared to the agreed Key Performance
kepada Dewan Komisaris. Rekomendasi evaluasi Indicators (KPIs). The results of these recommendations
penilaian kinerja Direksi juga dilakukan dengan are then submitted to the Board of Commissioners. In
mempertimbangkan tugas dan tanggung jawab Direksi addition, the performance evaluation recommendations
sesuai dengan peraturan perundang-undangan dan/ also consider the duties and responsibilities of the Board
atau Anggaran Dasar Perseroan. of Directors in accordance with applicable laws and
regulations and/or the Company’s Articles of Association.
Penilaian kinerja Direksi secara kolegial dilakukan Penilaian kinerja Direksi secara kolegial dilakukan
Perseroan atas dasar pencapaian secara keseluruhan Perseroan atas dasar pencapaian secara keseluruhan
yang meliputi kriteria: yang meliputi kriteria:
1. Keuangan, Pasar & Hukum; 1. Finance, Markets, and the Law;
2. Fokus dan Hubungan Pelanggan; 2. Customer Concentration and Relationships;
3. Efektivitas Produk dan Proses; 3. Product and Process Performance;
4. Fokus dan Hubungan Tenaga Kerja; 4. Labour Concentration and Relations;
5. Kepemimpinan, Tata Kelola dan Tanggung Jawab 5. Leadership, Governance, and Responsibility to the
Kemasyarakatan; dan Community; and
6. Inovasi, Kreativitas dan Adaptabilitas. 6. Creativity, Adaptability, and Innovation.
Sedangkan untuk evaluasi kinerja secara individu, For individual performance evaluations, the assessment
penilaiannya dilakukan oleh masing-masing anggota is conducted for each member of the Board of Directors
Direksi, dengan kriteria target kinerja yang dituangkan based on performance target criteria documented in working
dalam kertas kerja sesuai dengan tugas dan tanggung papers, in accordance with the respective duties and
jawab masing-masing anggota Direksi. responsibilities of each member of the Board of Directors.
Kemudian, berdasarkan hasil evaluasi penilaian kinerja Subsequently, based on the results of the Board of
Direksi tersebut, Komite Nominasi dan Remunerasi Directors’ performance evaluation, the Nomination and
menyampaikan rekomendasi kepada Dewan Komisaris Remuneration Committee submits its recommendations
dan evaluasi akhir penilaiannya akan dilakukan oleh to the Board of Commissioners, and the final performance
Komisaris Utama. evaluation is conducted by the President Commissioner.
Hasil evaluasi penilaian kinerja anggota Direksi The results of the performance evaluation of the members
merupakan salah satu dasar untuk menyusun of the Board of Directors serve as one of the bases for
struktur remunerasi Direksi, sekaligus menjadi bahan formulating the remuneration structure of the Board of
pertimbangan dalam memberikan arahan guna Directors, as well as a consideration in providing direction
meningkatkan efektivitas kinerja Direksi. Hasil penilaian to enhance the effectiveness of the Board of Directors’
ini juga menjadi salah satu dasar pertimbangan bagi performance. These evaluation results also constitute one
Komite Nominasi dan Remunerasi untuk menyampaikan of the considerations for the Nomination and Remuneration
kepada Dewan Komisaris mengenai rekomendasi Committee in submitting recommendations to the Board of
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
untuk mengangkat kembali anggota Direksi. Selain itu, Commissioners regarding the reappointment of members
penilaian kinerja Direksi disampaikan secara umum of the Board of Directors. In addition, the performance
sebagai bentuk pertanggungjawaban pelaksanaan evaluation of the Board of Directors is presented in
tugas dan tanggung jawab pada saat RUPS Tahunan a general manner as a form of accountability for the
dan Laporan Tahunan Perseroan. execution of duties and responsibilities at the Annual
General Meeting of Shareholders (AGMS) and in the
Company’s Annual Report.
Pelaksanaan Penetapan Remunerasi Implementation of Board of Directors
Direksi Remuneration Determination
RUPS menetapkan komponen remunerasi Direksi per The GMS determines the components of the Directors’
bulan dan per tahun yang terdiri dari gaji/honorarium, remuneration per month and per year, consisting of salary/
tunjangan, dan fasilitas. Berikut struktur remunerasi honorarium, allowances, and facilities. The following is the
Direksi Perseroan: remuneration structure for the Company’s Board of Directors:
Jenis Remunerasi/Fasilitas Direksi Rincian
Type of Remuneration/ Facility Description
Gaji/Honorarium 1. Perhitungan gaji Direksi Utama sebagai acuan
Salary/Honorarium gaji Direktur.
2. Perhitungan gaji Direktur sebesar 90% dari gaji
Direktur Utama.
1. The calculation of the salary for the Chief Executive
Officer (CEO) serves as a reference for the salary of
the Directors.
2. The salary calculation for the Director is 90% of the Chief
Executive Officer's (CEO) salary.
Tunjangan 1. Tunjangan hari raya keagamaan (per tahun).
Allowances 2. Tunjangan perumahan termasuk biaya utilitas (per tahun).
3. Asuransi Purna Jabatan (per tahun).
1. Religious holiday allowance (per year).
2. Housing allowance including utility costs (per year).
3. Post-Employment Insurance (per year).
Fasilitas 1. Fasilitas kendaraan.
Facilities 2. Biaya operasional kendaraan.
3. Fasilitas kesehatan.
4. Fasilitas bantuan hukum.
1. Vehicle facilities.
2. Vehicle operational costs.
3. Healthcare facilities.
4. Legal assistance facilities.
Rasio Kompensasi Total Tahunan [GRI 2-21] Annual Total Compensation Ratio [GRI 2-21]
Total remunerasi yang diterima oleh Direksi dan Dewan The total remuneration received by the Board of
Komisaris pada tahun 2025 adalah US$287.623, Directors and the Board of Commissioners in 2025
sedangkan total gaji karyawan Perseroan pada tahun amounted to US$287,623, while the Company’s total
2025 adalah sebesar US$749.187. Dengan demikian, employee salary expenses in 2025 amounted to
rasio antara remunerasi Direksi dan Dewan Komisaris US$749,187. Accordingly, the ratio of the remuneration of
dibandingkan total biaya gaji karyawan sebesar 38%. the Board of Directors and the Board of Commissioners
to the total employee salary expenses was 38%.
Sementara itu, pada tahun 2024, tercatat remunerasi Meanwhile, in 2024, the total remuneration received by
yang diterima oleh Direksi dan Dewan Komisaris sebesar the Board of Directors and the Board of Commissioners
US$308.239 dan total biaya gaji karyawan tahun 2024 amounted to US$308,239, and the total employee salary
adalah sebesar US$823.774 sehingga rasio antara expenses for 2024 amounted to US$823,774. As such,
remunerasi Direksi dan Dewan Komisaris dibandingkan the ratio of the remuneration of the Board of Directors
total biaya gaji karyawan adalah 37%. Dengan demikian, and the Board of Commissioners to the total employee
penurunan rasio kompensasi total tahunan pada tahun salary expenses was 37%. Based on the above, the
2025 dibanding 2024 adalah sebesar 4%. decrease in the annual total compensation ratio in 2025
compared to 2024 was 4%.
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Informasi Pemegang Saham
Shareholder Information
Struktur Pemegang Saham Utama dan Structure of Majority and Controlling
Pengendali PT Prima Andalan Mandiri Tbk Shareholders of PT Prima Andalan Mandiri
Tbk
Informasi Pemegang Saham Utama dan Pengendali Information on Major Shareholders and Controllers of
pada Perseroan sampai 31 Desember 2025 adalah the Company as of December 31, 2025, is as follows:
sebagai berikut:
Nama Pemegang Saham Persentase Kepemilikan (%)
No.
Shareholder's Name Ownership Percentage (%)
1. PT Edika Agung Mandiri 61,20%
Informasi Pemegang Saham ≥ 5% pada Perseroan per 31 Desember 2025
Information on Shareholders with ≥ 5% Ownership in the Company as of December 31, 2025
Nama Pemegang Saham Persentase Kepemilikan (%)
No.
Shareholder's Name Ownership Percentage (%)
1. PT Edika Agung Mandiri 61,20%
2. PT Prima Andalan Utama 27,90%
3. Masyarakat 10,00%
Public
Kepemilikan Saham Institusi Lokal dan Asing
Ownership of Shares by Local and Foreign Institutions
Nama Pemegang Saham Jumlah Persentase Kepemilikan (%)
No.
Shareholder's Name Total Ownership Percentage (%)
1. Institusi Lokal 16 94,756%
Local Institution
2. Institusi Asing 45 0,175%
Foreign Institution
3. Individu Lokal 2.174 5,068%
Local Individuals
4. Individu Asing 22 0,001%
Foreign Individuals
Jumlah 2.257 100%
Total
Hubungan Afiliasi dan Kebijakan Affiliate Relationships and Disclosure
Pengungkapan Informasi Kepemilikan Policy on Share Ownership Information
saham anggota Direksi dan anggota of Members of the Board of Directors and
Dewan Komisaris Members of the Board of Commissioners
Sesuai dengan Peraturan Otoritas Jasa Keuangan No. Pursuant to Financial Services Authority Regulation No.
6 Tahun 2024 tentang Laporan Kepemilikan atau Setiap 6 of 2024 on the Reporting of Share Ownership and Any
Perubahan Kepemilikan Saham Perusahaan Terbuka Changes in Share Ownership of Public Companies, as
dan Laporan Aktivitas Menjaminkan Saham Perusahaan well as the Reporting of Share Pledging Activities of
Terbuka yang menyebutkan bahwa Anggota Direksi atau Public Companies, members of the Board of Directors
anggota Dewan Komisaris wajib melaporkan kepada and the Board of Commissioners are obligated to notify
Otoritas Jasa Keuangan atas kepemilikan dan setiap the Financial Services Authority of their share ownership
perubahan kepemilikannya atas saham Perusahaan and any subsequent changes thereto, whether such
Terbuka baik langsung maupun tidak langsung. ownership is held directly or indirectly.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Kewajiban tersebut berlaku juga bagi setiap Pihak yang This reporting obligation also extends to any party that
memiliki saham baik langsung maupun tidak langsung directly or indirectly owns at least 5% (five percent) of
paling sedikit 5% (lima persen) dari modal disetor the issued and paid-up capital of a Public Company.
dalam Perusahaan Terbuka. Kewajiban ini berlaku Reports are required for any change in ownership of at
atas setiap perubahan kepemilikan paling sedikit least 0.5% (zero point five percent) of the issued and
0,5% (nol koma lima persen) dari saham yang disetor paid-up shares, whether occurring through a single
dalam Perusahaan Terbuka baik dalam 1 (satu) atau transaction or multiple transactions. Such reports must
beberapa transaksi. Laporan kepemilikan dan setiap be submitted no later than ten (10) days from the date
perubahan kepemilikannya ini wajib disampaikan paling the share ownership or change in share ownership
lambat 10 (sepuluh) hari sejak terjadinya kepemilikan takes place.
atau perubahan kepemilikan atas saham Perusahaan
Terbuka tersebut.
Terkait hal ini, MCOL telah menyampaikan laporan ketika In this context, MCOL has consistently submitted the
ada perubahan saham BOC dan BOD (based on practice) required reports for any changes in share ownership of
sesuai dengan ketentuan tersebut. Corporate Secretary members of the Board of Commissioners and the Board
melaporkan kepada OJK setiap perubahan berdasarkan of Directors, in compliance with applicable regulations and
formulir yang diserahkan oleh BOC dan BOD. established practices. The Corporate Secretary submits
these reports to the Financial Services Authority based on
the disclosure forms provided by the respective members
of the Board of Commissioners and the Board of Directors.
Selain itu, Perseroan juga menjelaskan hubungan afiliasi Furthermore, the Company discloses any affiliation
antara anggota Direksi dan anggota Dewan Komisaris relationships among members of the Board of Directors,
serta dengan Pemegang Saham Utama/Pengendali members of the Board of Commissioners, and the Major/
seperti diuraikan pada tabel di bawah ini: Controlling Shareholders, as set out in the table below:
Hubungan Afiliasi dengan Organ Perusahaan
Affiliation with Company Organ
Persentase
Nama Jabatan Jumlah Saham Kepemilikan Pemegang
Dewan
Name Position Total Share Percentage of Direksi Saham Utama/
Komisaris
Ownership Board of Pengendali
Directors Board of
Commissioners Main/Controlling
Shareholder
Eddy Komisaris - - Ada Ada Ada
Sugianto Utama Yes Yes Yes
President
Commissioner
Diah Komisaris, - - Ada Ada Ada
Asriningpuri non- Yes Yes Yes
Sugianto Independen
Commissioner
non
Independent
Sendang Komisaris, - - Tidak Tidak Tidak
Pangganjar Independen No No No
Commissioner
Independent
Handy Direktur 32.000.000 0,90 % Ada Ada Ada
Glivirgo Utama Yes Yes Yes
President
Director
Erita Kasih Direktur - - Ada Ada Ada
Tjia Director Yes Yes Yes
Liu Chen Zhi Direktur - - Ada Ada Ada
Director Yes Yes Yes
Patta Sofyan Direktur - - Tidak Tidak Tidak
Director No No No
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Kepengurusan pada Perusahaan Lain oleh Dewan
Komisaris dan Direksi
Management Involvement in other Companies by the Board of
Commissioners and Directors
Kepengurusan pada Perusahaan/Institusi Lain
Involvement in Management of Other Companies/Institutions
Nama
Name Sebagai Dewan Komisaris Sebagai Direksi Jabatan
In the capacity of the Board In the capacity of the Lainnya
of Commissioners Board of Directors Other Positions
Dewan Komisaris
Board of Commissioners
Eddy Sugianto PT Edika Agung Mandiri - -
PT Prima Andalan Utama
PT Mandiri Intiperkasa
PT Maritim Prima Mandiri
Diah Asriningpuri Sugianto PT Prima Andalan Utama PT Edika Agung Mandiri -
Sendang Pangganjar - - -
Direksi
Board of Directors
Handy Glivirgo - PT Mandiri Intiperkasa -
PT Mandala Karya Prima
PT Maritim Prima Mandiri
Erita Kasih Tjia PT Mandiri Intiperkasa PT Mandala Karya Prima -
PT Edika Agung Mandiri
PT Prima Andalan Utama
Liu Chen Zhi - PT Mandiri Intiperkasa -
Patta Sofyan - - -
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Komite-Komite
Committees
Untuk mempertahankan objektivitas tugas pengawasan To ensure the objectivity of the Board of Commissioners
Dewan Komisaris terhadap pengurusan Perseroan in overseeing the management of the Company by the
oleh Direksi, Dewan Komisaris membentuk komite- Board of Directors, the Board of Commissioners has
komite yang membantu dalam menjalankan fungsi formed committees to support the audit, remuneration,
audit, remunerasi, dan manajemen risiko. Terkait hal and risk management functions. Accordingly, the
tersebut, saat ini Perseroan telah membentuk Komite Company has established the Audit Committee, the
Audit; Komite Nominasi dan Remunerasi; dan Komite Nomination and Remuneration Committee, and the Risk
Manajemen Risiko. Management Committee.
Komite-Komite yang telah dibentuk bertugas dan These committees are assigned to assist the Board
bertanggung jawab membantu pelaksanaan tugas dan of Commissioners in the execution of its duties and
tanggung jawab Dewan Komisaris, mulai dari perumusan responsibilities, including strategic formulation,
strategi, pemantauan, pengawasan pelaksanaan strategi monitoring and supervising the implementation of
yang telah dirancang Perseroan, hingga evaluasi kinerja the Company’s strategies, as well as assessing the
Perseroan. Dengan dukungan Komite-Komite tersebut, Company’s overall performance. The presence of
pelaksanaan tugas dan tanggung jawab pengawasan these committees strengthens the effectiveness of the
terhadap Pengurusan Perusahaan oleh Direksi akan Board of Commissioners’ oversight of the Company’s
dapat berjalan secara maksimal. management by the Board of Directors.
Dalam melaksanakan tugas dan tanggung jawabnya, In carrying out their roles, committee members are
anggota Komite-Komite berkomitmen bertindak required to uphold independence. To maintain this
independen. Untuk menjaga independensi tersebut, independence, all independent committee members
seluruh anggota Komite yang berasal dari pihak meet the applicable independence requirements,
independen, telah memenuhi kriteria independensi, including the absence of any financial, managerial,
yaitu: tidak memiliki hubungan keuangan, kepengurusan, share ownership, and/or family relationships with
kepemilikan saham dan/atau hubungan keluarga members of the Board of Commissioners, the Board
dengan Dewan Komisaris dan/atau Direksi dan/ atau of Directors, and/or the Controlling Shareholders, or
Pemegang Saham Pengendali atau hubungan dengan any other relationships with the Company that could
Perusahaan, yang dapat mempengaruhi kemampuan impair their ability to act independently. All committees
bertindak independen. Seluruh komite-komite tersebut are directly accountable to the Board of Commissioners.
bertanggung jawab langsung kepada Dewan Komisaris.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Komite Audit
Audit Committee
Komite Audit dibentuk untuk mendukung Dewan The Audit Committee is established to support the
Komisaris menjalankan fungsi pemantauan, evaluasi Board of Commissioners in carrying out its monitoring
rencana dan pelaksanaan audit; menindaklanjuti hasil functions, including reviewing and evaluating audit
audit dalam menilai kecukupan pengendalian intern plans and their implementation; following up on audit
dan laporan keuangan; mengawasi pelaksanaan findings in assessing the adequacy of internal controls
prinsip akuntansi, kualifikasi dan independensi auditor and financial reporting; overseeing the application of
Perseroan, serta kepatuhan terhadap peraturan accounting principles, as well as the qualifications and
perundang-undangan yang berlaku. Pembentukan independence of the Company’s auditors; and ensuring
Komite Audit Perseroan telah mengacu Peraturan compliance with prevailing laws and regulations. The
OJK No. 55/POJK.04/2015 tentang Pembentukan dan establishment of the Company’s Audit Committee
Pedoman Pelaksanaan Kerja Komite Audit. refers to Financial Services Authority Regulation No.
55/POJK.04/2015 concerning the Establishment and
Work Guidelines of the Audit Committee.
Piagam Komite Audit Audit Committee Charter
Perseroan telah menyusun dan memiliki Piagam Komite The Company has established and adopted an
Audit berdasarkan Surat Keputusan Dewan Komisaris Audit Committee Charter based on the Board of
Nomor 002/PAM_BOC/2021 tanggal 5 Mei 2021 tentang Commissioners’ Decree No. 002/PAM_BOC/2021 dated
Pembentukan Piagam Komite Audit juncto Keputusan May 5, 2021, concerning the Establishment of the Audit
Sirkuler Dewan Komisaris sebagai Pengganti Keputusan Committee Charter, in conjunction with the Circular
yang diambil dalam Rapat Komisaris PT Prima Andalan Resolution of the Board of Commissioners in Lieu of
Mandiri Tbk Nomor: 008/PAM/BOC/XII/2024 tentang a Resolution Passed at the Board of Commissioners
Amandemen Pembentukan Piagam Komite Audit PT Meeting of PT Prima Andalan Mandiri Tbk No. 008/
Prima Andalan Mandiri Tbk. Piagam Komite Audit ini PAM/BOC/XII/2024 concerning the Amendment to
merupakan pedoman kerja bagi Komite Audit dalam the Establishment of the Audit Committee Charter of
melaksanakan tugas dan tanggung jawabnya. PT Prima Andalan Mandiri Tbk. The Audit Committee
Charter serves as a work guideline for the Audit
Committee in carrying out its duties and responsibilities.
Dasar Hukum Pembentukan Komite Audit Legal Basis for Formation of Audit
Committee
Adapun dasar hukum pembentukan Komite Audit adalah The establishment of the Audit Committee is based
sesuai dengan amanat pasal 2 Peraturan OJK No. 55/ on the mandate of Article 2 of Financial Services
POJK.04/2015 tentang Pembentukan dan Pedoman Authority (OJK) Regulation No. 55/POJK.04/2015 on
Pelaksanaan Kerja Komite Audit yang menyebutkan the Establishment and Guidelines for the Implementation
bahwa Emiten atau Perusahaan Publik wajib memiliki of the Audit Committee’s Duties, which stipulates that
Komite Audit. an Issuer or Public Company is required to establish an
Audit Committee.
Masa Jabatan Term of Office
Mengacu pada Anggaran Dasar Perseroan, masa Pursuant to the Company’s Articles of Association,
jabatan anggota Komite Audit Perseroan tidak melebihi the term of office of the Company’s Audit Committee
masa jabatan Dewan Komisaris. Anggota Komite Audit members shall not exceed the term of office of the
Perseroan dapat dipilih kembali hanya untuk 1 (satu) Board of Commissioners. Members of the Company’s
periode berikutnya. Audit Committee may be reappointed for only one
subsequent term.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit
Committee
Tugas dan tanggung jawab Komite Audit sebagaimana The duties and responsibilities of the Audit Committee,
ditetapkan berdasarkan Piagam Komite Audit antara as established based on the Audit Committee Charter,
lain meliputi: include, among others:
1. Melakukan penelaahan atas informasi keuangan 1. Reviewing financial information that the Company
yang akan dikeluarkan Perseroan kepada publik dan/ intends to provide to the public and/or authorities,
atau pihak otoritas, antara lain laporan keuangan, including financial reports, forecasts, and other
proyeksi dan laporan lainnya terkait dengan informasi financial information related reports;
keuangan Perseroan;
2. Melakukan penelaahan atas ketaatan terhadap 2. Ensuring compliance with applicable laws and
peraturan perundang-undangan yang berhubungan regulations governing the Company’s operations;
dengan kegiatan Perseroan;
3. Memberikan pendapat independen dalam hal terjadi 3. Providing an unbiased view in the case that
perbedaan pendapat antara manajemen dan akuntan management and the accountant disagree on the
atas jasa yang diberikannya; services given;
4. Memberikan rekomendasi kepada Dewan Komisaris 4. Advising the Board of Commissioners on the
mengenai penunjukan akuntan yang didasarkan employment of an accountant based on the
pada independensi, ruang lingkup penugasan dan accountant’s independence, scope of assignment,
imbalan jasa; and compensation for services;
5. Melakukan penelaahan atas pelaksanaan 5. Supervising the internal auditor’s execution of the
pemeriksaan oleh auditor internal dan mengawasi audit and the Board of Directors’ follow-up on the
pelaksanaan tidak lanjut oleh Direksi atas temuan internal auditor’s conclusions;
auditor internal;
6. Melakukan penelaahan terhadap aktivitas 6. Conducting a review of the Board of Directors’ risk
pelaksanaan manajemen risiko yang dilakukan management implementation initiatives;
oleh Direksi;
7. Menelaah pengaduan yang berkaitan dengan proses 7. Conducting investigations into complaints about
akuntansi dan pelaporan keuangan Perseroan; the Company’s accounting and financial reporting
practises;
8. Menelaah independensi dan objektivit as 8. Conducting an examination of public accountants’
akuntan publik; independence and impartiality;
9. Melakukan penelaahan atas kecukupan pemeriksaan 9. Examining the adequacy of public accountants’
yang dilakukan oleh akuntan publik; audits;
10. Melakukan pemeriksaan terhadap dugaan adanya 10. Conducting examinations in response to claims of
kesalahan dalam keputusan rapat Direksi atau mistakes in Board of Directors meeting decisions or
penyimpangan dalam pelaksanaan hasil keputusan irregularities in the execution of Board of Directors
rapat Direksi; meeting decisions;
11. Menyampaikan laporan hasil penelaahan kepada 11. Submitting a report on the review’s findings to all
seluruh anggota Dewan Komisaris Perseroan setelah members of the Company’s Board of Commissioners
selesainya laporan hasil penelaahan yang dilakukan after the conclusion of the Audit Committee’s report
oleh Komite Audit; on the review’s findings;
12. Menelaah dan memberikan saran kepada Dewan 12. Conducting a review of and advising the Board of
Komisaris terkait dengan adanya potensi benturan Commissioners on any conflicts of interest within
kepentingan Perseroan; dan the Company; and
13. Menjaga kerahasiaan dokumen, data dan 13. Ensuring the confidentiality of Company records,
informasi Perseroan. data, and information.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Susunan Keanggotaan Komite Audit Tahun 2025
Composition of Audit Committee Membership for Year 2025
Jabatan di
Akhir Masa
Nama Jabatan Perusahaan Dasar Pengangkatan
Jabatan
Name Position Position in the Basis of Appointment
End of Tenure
Company
Sendang Ketua Komisaris Surat Keputusan Dewan Komisaris PT Prima Andalan 4 Mei 2026
Pangganjar Komite Audit Independen Mandiri Tbk Nomor 001/PAM_BOC/2021 juncto Keputusan May 4, 2026
Chairperson Independent Sirkuler Dewan Komisaris sebagai Pengganti Keputusan
of Audit Commissioner yang diambil dalam Rapat Komisaris PT Prima Andalan
Committee Mandiri Tbk Nomor: 008/PAM/BOC/XII/2024 tentang
Amandemen Pembentukan Piagam Komite Audit PT Prima
Andalan Mandiri Tbk.
The Board of Commissioners of PT Prima Andalan
Mandiri Tbk’s Decree No. 001/PAM_BOC/2021 in
conjunction with the Circular Resolution of the Board
of Commissioners in Lieu of a Resolution Passed at the
Board of Commissioners’ Meeting of PT Prima Andalan
Mandiri Tbk, No: 008/PAM/BOC/XII/2024, regarding the
Amendment to the Establishment of the Audit Committee
Charter of PT Prima Andalan Mandiri Tbk.
Anang Anggota Pihak Surat Keputusan Dewan Komisaris PT Prima Andalan 4 Mei 2026
Yudiansyah Komite Audit Independen Mandiri Tbk Nomor 001/PAM_BOC/2021 juncto Keputusan May 4, 2026
Member Independent Sirkuler Dewan Komisaris sebagai Pengganti Keputusan
of Audit Party yang diambil dalam Rapat Komisaris PT Prima Andalan
Committee Mandiri Tbk Nomor: 008/PAM/BOC/XII/2024 tentang
Amandemen Pembentukan Piagam Komite Audit PT Prima
Andalan Mandiri Tbk.
The Board of Commissioners of PT Prima Andalan Mandiri
Tbk’s Decree No. 001/PAM_BOC/2021 in conjunction with
the Circular Resolution of the Board of Commissioners
in Lieu of a Resolution Passed at the Board of
Commissioners’ Meeting of PT Prima Andalan Mandiri
Tbk, Number: 008/PAM/BOC/XII/2024, regarding the
Amendment to the Establishment of the Audit Committee
Charter of PT Prima Andalan Mandiri Tbk.
Kurniadi Anggota Pihak Surat Keputusan Dewan Komisaris PT Prima Andalan 4 Mei 2026
Komite Audit Independen Mandiri Tbk Nomor 001/PAM_BOC/2021 juncto Keputusan May 4, 2026
Member Independent Sirkuler Dewan Komisaris sebagai Pengganti Keputusan
of Audit Party yang diambil dalam Rapat Komisaris PT Prima Andalan
Committee Mandiri Tbk Nomor: 008/PAM/BOC/XII/2024 tentang
Amandemen Pembentukan Piagam Komite Audit PT Prima
Andalan Mandiri Tbk.
The Board of Commissioners of PT Prima Andalan
Mandiri Tbk’s Decree No. 001/PAM_BOC/2021 in
conjunction with the Circular Resolution of the Board
of Commissioners in Lieu of a Resolution Passed at the
Board of Commissioners’ Meeting of PT Prima Andalan
Mandiri Tbk, No: 008/PAM/BOC/XII/2024, regarding the
Amendment to the Establishment of the Audit Committee
Charter of PT Prima Andalan Mandiri Tbk.
Uraian Tugas
Job Description
Jabatan Tugas
Position Duties
Ketua Komite Audit Membantu Dewan Komisaris dalam memberikan pendapat profesional dan independen guna
Chairperson of the memastikan diterapkannya proses pengawasan dan pengendalian intern dalam menilai pelaksanaan
Audit Committee kegiatan Perusahaan.
Assisting the Board of Commissioners in providing professional and independent opinions
to ensure the implementation of internal oversight and control processes in assessing the
Company’s activities.
Anggota Komite Membantu Ketua Komite Audit dalam memberikan rekomendasi mengenai sistem pengendalian manajemen
Audit serta pelaksanaannya dan memastikan prosedur evaluasi terhadap segala evaluasi yang dikeluarkan oleh
Member of the Perusahaan serta melakukan identifikasi hal-hal yang memerlukan perhatian Dewan Komisaris.
Audit Committee Assisting the Chairperson of the Audit Committee in providing recommendations regarding the management
control system and its implementation, ensuring the evaluation procedures for all assessments issued by the
Company, and identifying matters that require the attention of the Board of Commissioners.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Profil Keanggotaan Komite Audit Profile of Audit Committee Membership
Sendang Pangganjar
Ketua Komite Audit
Chairperson of Audit Committee
54 Tahun
54 Years Old
Indonesia
Indonesian
Pendidikan Educational Background
Bachelor of Business Administration – University Bachelor of Business Administration – University
of Toledo, Ohio, Amerika Serikat pada tahun 1994. of Toledo, Ohio, Amerika Serikat pada tahun 1994.
Dasar Pengangkatan Basis of Appointment
Surat Keputusan Dewan Komisaris PT Prima The Board of Commissioners of PT Prima Andalan
Andalan Mandiri Tbk Nomor 001/PAM_BOC/2021 Mandiri Tbk’s Decree No. 001/PAM_BOC/2021 in
juncto Keputusan Sirkuler Dewan Komisaris sebagai conjunction with the Circular Resolution of the Board
Pengganti Keputusan yang diambil dalam Rapat of Commissioners in Lieu of a Resolution Passed at
Komisaris PT Prima Andalan Mandiri Tbk Nomor: the Board of Commissioners’ Meeting of PT Prima
008/PAM/BOC/XII/2024 tentang Amandemen Andalan Mandiri Tbk, No: 008/PAM/BOC/XII/2024,
Pembentukan Piagam Komite Audit PT Prima regarding the Amendment to the Establishment of
Andalan Mandiri Tbk. the Audit Committee Charter of PT Prima Andalan
Mandiri Tbk.
Pengalaman Kerja Work Experience
• Associate in Corporate Finance - PT Pentasena • Associate in Corporate Finance - PT Pentasena
Artha Sentosa (1996-1998); Artha Sentosa (1996-1998);
• Associate Director in Capital Market and Financial • Associate Director in Capital Market and Financial
Advisory - AAJ RSM (1994-2004); Advisory - AAJ RSM (1994-2004);
• Group Head of Investor Relation and Subsidiaries • Group Head of Investor Relation and Subsidiaries
Support - PT Bank Danamon Indonesia Tbk (2004- Support - PT Bank Danamon Indonesia Tbk (2004-
2007); 2007);
• Associate Director of IB – PT Overseas Securities • Associate Director of IB – PT Overseas Securities
(2007-2009); (2007-2009);
• Ko m i s a r i s U t a m a – P T S O G I n d o n e s i a • President Commissioner – PT SOG Indonesia
(2007-sekarang); (2007-present);
• Partner dan Co-Founder - Helios Capital Asia • Partner dan Co-Founder - Helios Capital Asia
(2009-sekarang); (2009-present);
• Komisaris dan Co-Founder - PT Transmo Agung • Commissioner and Co-Founder - PT Transmo
Pergata (2015-sekarang); Agung Pergata (2015-present);
• Komisaris Independen - PT Prima Andalan • Independent Commissioner - PT Prima Andalan
Mandiri Tbk. Mandiri Tbk.
Rangkap Jabatan Concurrent Position
Komisaris Independen Perseroan. Independent Commissioner of the Company.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Anang Yudiansyah Setiawan
Anggota Komite Audit
Member of Audit Committee
56 Tahun
56 Years Old
Indonesia
Indonesian
Pendidikan Educational Background
Sarjana Ekonomi, Universitas Indonesia (1994). Bachelor’s Degree in Economics, Universitas
Indonesia (1994).
Dasar Pengangkatan Basis of Appointment
Surat Keputusan Dewan Komisaris PT Prima The Board of Commissioners of PT Prima Andalan
Andalan Mandiri Tbk Nomor 001/PAM_BOC/2021 Mandiri Tbk’s Decree No. 001/PAM_BOC/2021 in
juncto Keputusan Sirkuler Dewan Komisaris sebagai conjunction with the Circular Resolution of the Board
Pengganti Keputusan yang diambil dalam Rapat of Commissioners in Lieu of a Resolution Passed at
Komisaris PT Prima Andalan Mandiri Tbk Nomor: the Board of Commissioners’ Meeting of PT Prima
008/PAM/BOC/XII/2024 tentang Amandemen Andalan Mandiri Tbk, No: 008/PAM/BOC/XII/2024,
Pembentukan Piagam Komite Audit PT Prima regarding the Amendment to the Establishment of
Andalan Mandiri Tbk. the Audit Committee Charter of PT Prima Andalan
Mandiri Tbk.
Pengalaman Kerja Work Experience
• Senior Auditor Ernst & Young (1992 – 1996); • Senior Auditor of Ernst & Young (1992 – 1996);
• Kepala Internal Audit PT Semen Cibinong Tbk • Head of Internal Audit of PT Semen Cibinong Tbk
(1996 – 2000); (1996 – 2000);
• Senior Manajer Ernst & Young (2000 – 2009); • Senior Manager of Ernst & Young (2000 – 2009);
• Komite Audit PT Ancora Resources (2009 – 2014); • Audit Committee of PT Ancora Resources (2009
– 2014);
• Komite Audit PT Sarana Menara Nusantara Tbk • Audit Committee of PT Sarana Menara Nusantara
tahun (2011 – 2013); Tbk (2011 – 2013);
• Komite Audit Taisho Pharmaceutical (2014 – 2016). • Audit Committee of Taisho Pharmaceutical (2014
– 2016).
Rangkap Jabatan Concurrent Position
• Senior Advisor PT DEX Solutions Indonesia; • Senior Advisor of PT DEX Solutions Indonesia;
• Komite Audit PT Indonesian Paradise Property Tbk; • Audit Committee of PT Indonesian Paradise
Property Tbk;
• Komite Audit PT Protelindo. • Audit Committee of PT Protelindo.
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Kurniadi
Anggota Komite Audit
Member of Audit Committee
55 Tahun
55 Years Old
Indonesia
Indonesian
Pendidikan Educational Background
Sarjana Ekonomi, Universitas Tarumanagara (1993). Bachelor’s degree in Economics, Tarumanagara
University (1993).
Dasar Pengangkatan Basis of Appointment
Surat Keputusan Dewan Komisaris PT Prima The Board of Commissioners of PT Prima Andalan
Andalan Mandiri Tbk Nomor 001/PAM_BOC/2021 Mandiri Tbk’s Decree Number 001/PAM_BOC/2021
juncto Keputusan Sirkuler Dewan Komisaris sebagai in conjunction with the Circular Resolution of the
Pengganti Keputusan yang diambil dalam Rapat Board of Commissioners in Lieu of a Resolution
Komisaris PT Prima Andalan Mandiri Tbk Nomor: Passed at the Board of Commissioners’ Meeting
008/PAM/BOC/XII/2024 tentang Amandemen of PT Prima Andalan Mandiri Tbk, Number: 008/
Pembentukan Piagam Komite Audit PT Prima PAM/BOC/XII/2024, regarding the Amendment to
Andalan Mandiri Tbk. the Establishment of the Audit Committee Charter
of PT Prima Andalan Mandiri Tbk.
Pengalaman Kerja Work Experience
• Auditor Johan Malonda & Rekan (1992 – 1993); • Auditor Johan of Malonda & Partners (1992 – 1993);
• Auditor dan Konsultan Prasetyo Utomo & Co. (1993 • Auditor and Consultant of Prasetyo Utomo & Co.
– 1996); (1993 – 1996);
• Sekretaris Perusahaan PT Intikeramik Alamasri • Corporate Secretary of PT Intikeramik Alamasri
Industri Tbk (1996 – 2010); Industri Tbk (1996 – 2010);
• Komite Audit PT Barito Pacific Tbk (2003 – 2009); • Audit Committee of PT Barito Pacific Tbk (2003
– 2009);
• Komite Audit PT Gunung Raja Paksi Tbk (2018 – • Audit Committee of PT Gunung Raja Paksi Tbk
2020). (2018 – 2020).
Rangkap Jabatan Rangkap Jabatan
• Komite Audit PT Buyung Poetra Sembada Tbk; • Audit Committee of PT Buyung Poetra
Sembada Tbk;
• Komite Audit PT Sillo Maritime Perdana; • Audit Committee of PT Sillo Maritime Perdana;
• Komite Audit PT Indonesian Paradise Property Tbk; • Audit Committee of PT Indonesian Paradise
Property Tbk;
• Komite Audit PT Palma Serasih Tbk; • Audit Committee of PT Palma Serasih Tbk;
• Komite Audit PT Kobexindo Tractors; • Audit Committee of PT Kobexindo Tractors;
• Komite Audit PT Indostraits. • Audit Committee of PT Indostraits.
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Independensi Komite Audit Profile of Audit Committee Membership
Dalam melaksanakan tugas dan tanggung jawabnya In carrying out its duties and responsibilities, the Audit
Komite Audit bertindak secara independen. Untuk Committee acts independently. To safeguard the
menjaga independensi pelaksanaan tugas dan tanggung independence of the performance of its duties and
jawabnya, anggota Komite Audit Perseroan terdiri atas responsibilities, the Company’s Audit Committee is
Komisaris Independen Perseroan dan pihak independen composed of the Company’s Independent Commissioner
di luar Perseroan. Independensi Komite Audit pada and independent parties from outside the Company.
Perseroan dijabarkan pada aspek-aspek berikut ini: The independence of the Company’s Audit Committee
is reflected in the following aspects:
Aspek Independensi Komite Audit
Aspects of Audit Committee Independence
Aspek Independensi Ketua Komite Audit Anggota Komite Audit
Independency Aspect Head of Audit Committee Audit Committee Member
Memiliki Hubungan Keuangan dengan Dewan X X
Komisaris dan Direksi.
S/he has a financial relation with the Board of
Commissioners and Board of Directors.
Memiliki Hubungan kepengurusan di Perseroan, anak √ X
perusahaan, maupun perusahaan afiliasi. (sebagai Komisaris Independen)
S/he has managerial relation with the Company, its (as an Independent Commissioner)
Subsidiaries, and affiliated companies.
Memiliki hubungan kepemilikan saham Perusahaan. X X
S/he has a relationship of Company’s
Share ownership.
Memiliki hubungan keluarga dengan Dewan Komisaris, X X
Direksi, dan/atau sesama anggota Komite Audit.
S/he has a family relationship with the Board of
Commissioners, Board of Directors, and/or fellow
members of the Audit Committee.
Menjabat sebagai pengurus partai politik, pejabat X X
pemerintah daerah.
Serves as a member of political party, local
government official.
Program Pengembangan Kompetensi Competency Development Program for
Komite Audit the Audit Committee
P e r s e ro a n m e ny a d a r i p e n t i n g ny a p ro g r a m The Company recognizes the importance of an Audit
pengembangan Kompetensi Komite Audit untuk Committee competency development program in
mendukung pelaksanaan tugas dan tanggung jawabnya. supporting the effective performance of its duties
Untuk itu, Perseroan memiliki program pengembangan and responsibilities. Accordingly, the Company has
kompetensi bagi Komite Audit yang sesuai dengan established a competency development program for the
agenda materi yang didasarkan atas kebutuhan Komite Audit Committee, with subject matter agendas tailored
Audit, yang akan diadakan secara teratur minimal satu to the Audit Committee’s needs, which is conducted on
tahun sekali, baik yang dilaksanakan secara formal a regular basis at least once a year, through both formal
maupun informal. and informal activities.
Rapat Komite Audit Meeting of the Audit Committee
Komite Audit melakukan rapat secara berkala yang The Audit Committee holds meetings on a regular basis,
dilakukan sekurang-kurangnya 1 (satu) kali dalam at least once every three (3) months. Audit Committee
3 (tiga) bulan. Rapat Komite Audit hanya dapat meetings may only be convened if attended by more
dilaksanakan apabila dihadiri oleh lebih dari ½ (satu than one-half (1/2) of the total number of members.
per dua) jumlah anggota. Sepanjang tahun 2025, Komite Throughout 2025, the Audit Committee held three
Audit melakukan rapat sebanyak 3 (tiga) kali, dengan meetings, with the following attendance levels:
tingkat kehadiran sebagai berikut:
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Jumlah Kehadiran Persentase
Nama Jabatan Jumlah Rapat Rapat Kehadiran Rapat
Name Position Total Meetings Meeting Meeting Attendance
Attendance Count Percentage
Sendang Pangganjar Ketua Komite Audit 3 3 100%
Head of Audit Committee
Anang Yudiansyah Anggota Komite Audit 3 3 100%
Member of Audit Committee
Kurniadi Anggota Komite Audit 3 3 100%
Member of Audit Committee
Laporan Pelaksanaan Tugas Komite Audit Report on Implementation of Audit
Committee Duties
Komite Audit telah melaksanakan tugas dan tanggung Throughout 2025, the Audit Committee carried out
jawabnya selama tahun 2025 untuk membantu Dewan its duties and responsibilities to assist the Board of
Komisaris dalam memastikan fungsi pengawasan dan Commissioners in ensuring that the Company’s oversight
implementasi GCG pada Perseroan telah berjalan function and the implementation of Good Corporate
dengan baik dan sesuai dengan aturan yang berlaku. Governance (GCG) were conducted effectively and
Adapun Program Kerja yang telah dilaksanakan Komite in compliance with applicable regulations. The Audit
Audit di tahun 2025 meliputi hal-hal sebagai berikut: Committee’s work program implemented in 2025
included the following:
1. Melakukan meeting dan koordinasi dengan Direksi 1. Conducting regular meetings and coordination with
dan Dewan Komisaris secara berkala termasuk the Board of Directors and Board of Commissioners,
menyusun rencana kerja Komite Audit. including preparing the audit committee work plan.
2. Melakukan penelaahan dan tinjauan terhadap laporan 2. Reviewing the Company’s quarterly financial reports.
keuangan kuartalan Perseroan.
3. Melakukan meeting dengan Audit Internal dalam 3. Conducting meetings with Internal Audit to review
rangka penyusunan rencana audit tahunan. the annual internal audit plan.
4. Melakukan penelaahan dan tinjauan terhadap hasil 4. Review the results of Internal Audit work.
kerja Audit Internal.
5. Melakukan meeting dengan Auditor Eksternal dalam 5. Conducting meetings with External Auditors to
rangka meninjau rencana audit. review audit plans.
6. Memberikan rekomendasi penunjukan Auditor 6. Providing recommendations for the appointment of an
Eksternal sesuai dengan peraturan OJK. external auditor in accordance with FSA regulations.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
Untuk memastikan proses nominasi dan remunerasi To ensure that the nomination and remuneration
pada Perseroan dilaksanakan secara objektif dan efisien processes within the Company are conducted objectively
sesuai dengan peraturan yang berlaku dan sesuai and efficiently, in compliance with applicable regulations
dengan Tata Kelola Perusahaan yang Baik oleh Dewan and in accordance with Good Corporate Governance
Konisaris, Perseroan telah membentuk Komite Nominasi principles by the Board of Commissioners, the Company
dan Remunerasi sebagai Organ Pendukung Perseroan has established a Nomination and Remuneration
yang membantu pelaksanaan tugas Dewan Komisaris. Committee as a supporting organ to assist the Board
Pembentukan Komite Nominasi dan Remunerasi pada of Commissioners in the performance of its duties.
Perseroan mengacu Peraturan Otoritas Jasa Keuangan The establishment of the Company’s Nomination and
Nomor 34/POJK.04/2014 tanggal 8 Desember 2014 Remuneration Committee refers to Financial Services
tentang Komite Nominasi dan Remunerasi Emiten atau Authority (OJK) Regulation No. 34/POJK.04/2014 dated
Perusahaan Publik. December 8, 2014, on the Nomination and Remuneration
Committee of Issuers or Public Companies.
Dasar Hukum Pembentukan Komite Legal Basis for Formation of Nomination &
Nominasi & Remunerasi Remuneration Committee
The legal basis for the establishment of the Company’s
Dasar hukum pembentukan Komite Nominasi dan Nomination and Remuneration Committee refers to
Remunerasi Perseroan mengacu Peraturan Otoritas Financial Services Authority (OJK) Regulation No. 34/
Jasa Keuangan Nomor 34/POJK.04/2014 tentang Komite POJK.04/2014 on the Nomination and Remuneration
Nominasi dan Remunerasi Emiten atau Perusahaan Committee of Issuers or Public Companies, which
Publik yang mewajibkan Perusahaan Publik untuk requires Public Companies to have nomination and
memiliki fungsi nominasi dan remunerasi. remuneration functions.
Piagam Komite Nominasi dan Remunerasi Nomination and Remuneration
Committee’s Charter
Perseroan telah menyusun dan memiliki Pedoman The Company has established and adopted the
Komite Nominasi dan Remunerasi. Pedoman/Piagam Nomination and Remuneration Committee Guidelines
ini disusun sesuai Peraturan Otoritas Jasa Keuangan in accordance with Financial Services Authority
Nomor 34/2014 berdasarkan Surat Keputusan Dewan (OJK) Regulation No. 34/2014, based on the Board
Komisaris Nomor 004/PAM_BOC/2021 tanggal 5 Mei of Commissioners’ Decree No. 004/PAM_BOC/2021
2021 tentang Pembentukan Pedoman Komite Nominasi dated May 5, 2021, concerning the Establishment of the
dan Remunerasi PT Prima Andalan Mandiri Tbk juncto Nomination and Remuneration Committee Guidelines of
Keputusan Sirkuler Dewan Komisaris sebagai Pengganti PT Prima Andalan Mandiri Tbk, in conjunction with the
Keputusan yang diambil dalam Rapat Dewan Komisaris Circular Resolution of the Board of Commissioners in Lieu
PT Prima Andalan Mandiri Tbk Nomor: 009/PAM_BOC/ of a Resolution Passed at the Board of Commissioners
XII/2024 tentang Amandemen Pembentukan Pedoman Meeting of PT Prima Andalan Mandiri Tbk No. 009/
Komite Nominasi dan Remunerasi PT Prima Andalan PAM_BOC/XII/2024 regarding the Amendment to the
Mandiri Tbk. Pedoman Komite Nominasi dan Remunerasi Establishment of the Nomination and Remuneration
merupakan pedoman kerja bagi Komite Nominasi Committee Guidelines of PT Prima Andalan Mandiri
dan Remunerasi. Tbk. The Nomination and Remuneration Committee
Guidelines serve as a work guideline for the Nomination
and Remuneration Committee in carrying out its duties
and responsibilities.
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Masa Jabatan Term of Office
Sebagaimana diatur dalam Anggaran Dasar Perseroan, As stipulated in the Company’s Articles of Association,
masa jabatan anggota Komite Nominasi & Remunerasi the term of office of the Company’s Nomination and
Perseroan tidak melebihi masa jabatan Dewan Komisaris. Remuneration Committee members shall not exceed the
Anggota Komite Audit Perseroan dapat dipilih kembali term of office of the Board of Commissioners. Members
hanya untuk 1 (satu) periode berikutnya. of the Company’s Audit Committee may be reappointed
for only one subsequent term.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of Nomination
Nominasi & Remunerasi & Remuneration Committee
Berdasarkan Pedoman Komite Nominasi dan Remunerasi, The Nomination and Remuneration Committee has the
Komite Nominasi dan Remunerasi memiliki tugas dan following roles and responsibilities, as defined in the
tanggung jawab antara lain meliputi: Nomination and Remuneration Committee Guidelines:
1. Terkait dengan fungsi Nominasi: 1. Relating to the function of Nomination:
a. Memberikan rekomendasi kepada Dewan a. Providing recommendations to the Board of
Komisaris mengenai: Commissioners regarding:
• Komposisi jabatan anggota Direksi dan/atau • The composition of the positions held by the
anggota Dewan Komisaris; members of the Board of Directors and/or the
Board of Commissioners;
• Kebijakan dan kriteria yang dibutuhkan dalam • The policies and criteria required in the
proses Nominasi; Nomination process;
• Kebijakan evaluasi kinerja bagi anggota • The performance evaluation policy for
Direksi dan/atau anggota Dewan Komisaris; the Board of Directors and/or Board of
Commissioners members;
• Kebijakan dan kriteria yang dibutuhkan dalam • The policies and criteria required in the
proses Nominasi; dan Nomination process; and
• Kebijakan evaluasi kinerja bagi anggota • The performance evaluation policy for
Direksi dan/atau anggota Dewan Komisaris. the Board of Directors and/or Board of
Commissioners members;
b. Membantu Dewan Komisaris melakukan penilaian b. Assisting the Board of Commissioners in
kinerja anggota Direksi dan/atau anggota Dewan evaluating the performance of Board of
Komisaris berdasarkan tolok ukur yang telah Directors and/or Board of Commissioners
disusun sebagai bahan evaluasi; members using the benchmarks developed as
assessment material;
c. Memberikan rekomendasi kepada Dewan c. M a k i n g s u g g e s t i o n s to t h e B o a rd o f
Komisaris mengenai program pengembangan Commissioners about the Board of Directors’
kemampuan anggota Direksi dan/atau anggota and/or Board of Commissioners’ capacity
Dewan Komisaris; dan development programmes; and
d. Memberikan usulan calon yang memenuhi syarat d. Submitting to the GMS suggestions for persons
sebagai anggota Direksi dan/atau anggota who fit the standards for membership on the Board
Dewan Komisaris kepada Dewan Komisaris untuk of Directors and/or the Board of Commissioners.
disampaikan kepada RUPS.
2. Terkait dengan fungsi Remunerasi: 2. Relating to the function of remuneration:
a. Memberikan rekomendasi kepada Dewan a. Providing recommendations to the Board of
Komisaris mengenai: Commissioners regarding:
• Struktur remunerasi; • Remuneration structure;
• Kebijakan atas remunerasi; dan • Remuneration policy; and
• Besaran atas remunerasi. • The amount of remuneration.
3. Membantu Dewan Komisaris melakukan penilaian 3. Assisting the Board of Commissioners in performing
kinerja dengan kesesuaian remunerasi yang diterima performance reviews in line with the compensation
masingmasing anggota Direksi dan/atau anggota received by each member of the Board of Directors
Dewan Komisaris; dan and/ or Board of Commissioners; and
4. Komite wajib bertindak independen dalam 4. The Committee must operate independently in
melaksanakan tugasnya. carrying out its responsibilities.
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Komposisi dan Profil Komite Nominasi dan Composition and Profile of Nomination
Remunerasi and Remuneration Committee
Penentuan komposisi Komite Nominasi dan Remurasi The composition of the Company’s Nomination and
pada Perseroan telah mengacu POJK Nomor 34/ Remuneration Committee has been established in
POJK.04/2014 Tentang Komite Nominasi dan Remunerasi accordance with Financial Services Authority (OJK)
Emiten atau Perusahaan Publik dan ditetapkan melalui Regulation No. 34/POJK.04/2014 on the Nomination
Surat Keputusan Dewan Komisaris Nomor 004/PAM_ and Remuneration Committee of Issuers or Public
BOC/2021 tanggal 5 Mei 2021 tentang Pembentukan Companies, and was determined through the Board
Pedoman Komite Nominasi dan Remunerasi PT Prima of Commissioners’ Decree No. 004/PAM_BOC/2021
Andalan Mandiri Tbk juncto Keputusan Sirkuler Dewan dated May 5, 2021, concerning the Establishment of the
Komisaris sebagai Pengganti Keputusan yang diambil Nomination and Remuneration Committee Guidelines of
dalam Rapat Dewan Komisaris PT Prima Andalan PT Prima Andalan Mandiri Tbk, in conjunction with the
Mandiri Tbk Nomor: 009/PAM_BOC/XII/2024 tentang Circular Resolution of the Board of Commissioners in Lieu
Amandemen Pembentukan Pedoman Komite Nominasi of a Resolution Passed at the Board of Commissioners
dan Remunerasi PT Prima Andalan Mandiri Tbk. Anggota Meeting of PT Prima Andalan Mandiri Tbk No. 009/
Komite Nominasi dan Remunerasi Perseroan terdiri dari PAM_BOC/XII/2024 regarding the Amendment to the
3 (tiga) orang anggota, yang diketuai dan merangkap Establishment of the Nomination and Remuneration
anggota oleh Komisaris Independen, dan 1 (satu) orang Committee Guidelines of PT Prima Andalan Mandiri
anggota dari Dewan Komisaris Perseroan, serta 1 (satu) Tbk. The Company’s Nomination and Remuneration
orang yang berasal dari luar Perseroan. Committee consists of three members, chaired and
concurrently served by an Independent Commissioner,
with one member from the Board of Commissioners and
one member from outside the Company.
Adapun susunan dan komposisi anggota Komite The composition of the Nomination and Remuneration
Nominasi dan Remunerasi adalah sebagai berikut: Committee members is as follows:
Akhir Masa
Nama Jabatan Dasar Pengangkatan Jabatan
Name Position Legal Basis End of
Tenure
Sendang Ketua Komite Nominasi Surat Keputusan Dewan Komisaris PT Prima Andalan 4 Mei 2026
Pangganjar dan Remunerasi Mandiri Tbk Nomor 003/PAM_BOC/2021 juncto May 4, 2026
Head of Nomination and Keputusan Sirkuler Dewan Komisaris sebagai Pengganti
Remuneration Committee Keputusan yang diambil dalam Rapat Dewan Komisaris
PT Prima Andalan Mandiri Tbk Nomor: 009/PAM_BOC/
XII/2024 tentang Amandemen Pembentukan Pedoman
Komite Nominasi dan Remunerasi PT Prima Andalan
Mandiri Tbk.
The Board of Commissioners’ Decree of PT Prima
Andalan Mandiri Tbk No. 003/PAM_BOC/2021, in
conjunction with the Circular Resolution of the Board
of Commissioners in Lieu of a Resolution Passed at the
Board of Commissioners’ Meeting of PT Prima Andalan
Mandiri Tbk No. 009/ PAM_BOC/XII/2024, regarding
the Amendment to the Formation of the Guidelines
of PT Prima Andalan Mandiri Tbk Nomination and
Remuneration Committee.
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Akhir Masa
Nama Jabatan Dasar Pengangkatan Jabatan
Name Position Legal Basis End of
Tenure
Diah Asriningpuri Anggota Komite Nominasi Surat Keputusan Dewan Komisaris PT Prima Andalan 4 Mei 2026
Sugianto dan Remunerasi Mandiri Tbk Nomor 003/PAM_BOC/2021 juncto May 4, 2026
Member of Nomination and Keputusan Sirkuler Dewan Komisaris sebagai Pengganti
Remuneration Committee Keputusan yang diambil dalam Rapat Dewan Komisaris
PT Prima Andalan Mandiri Tbk Nomor: 009/PAM_BOC/
XII/2024 tentang Amandemen Pembentukan Pedoman
Komite Nominasi dan Remunerasi PT Prima Andalan
Mandiri Tbk.
The Board of Commissioners’ Decree of PT Prima
Andalan Mandiri Tbk No. 003/PAM_BOC/2021, in
conjunction with the Circular Resolution of the Board
of Commissioners in Lieu of a Resolution Passed at the
Board of Commissioners’ Meeting of PT Prima Andalan
Mandiri Tbk No. 009/ PAM_BOC/XII/2024, regarding
the Amendment to the Formation of the Guidelines
of PT Prima Andalan Mandiri Tbk Nomination and
Remuneration Committee.
Denny Hadian Anggota Komite Nominasi Surat Keputusan Dewan Komisaris PT Prima Andalan 4 Mei 2026
dan Remunerasi Mandiri Tbk Nomor 003/PAM_BOC/2021 juncto May 4, 2026
Member of Nomination and Keputusan Sirkuler Dewan Komisaris sebagai Pengganti
Remuneration Committee Keputusan yang diambil dalam Rapat Dewan Komisaris
PT Prima Andalan Mandiri Tbk Nomor: 009/PAM_BOC/
XII/2024 tentang Amandemen Pembentukan Pedoman
Komite Nominasi dan Remunerasi PT Prima Andalan
Mandiri Tbk.
The Board of Commissioners’ Decree of PT Prima
Andalan Mandiri Tbk No. 003/PAM_BOC/2021, in
conjunction with the Circular Resolution of the Board
of Commissioners in Lieu of a Resolution Passed at the
Board of Commissioners’ Meeting of PT Prima Andalan
Mandiri Tbk No. 009/ PAM_BOC/XII/2024, regarding
the Amendment to the Formation of the Guidelines
of PT Prima Andalan Mandiri Tbk Nomination and
Remuneration Committee.
Profil Keanggotaan Komite Nominasi dan Profile of Nomination and Remuneration
Remunerasi Committee Membership
Sendang Pangganjar
Ketua Komite Nominasi dan Remunerasi
Chairman of the Nomination and Remuneration Committee
Profil Sendang Pangganjar terdapat di bagian Profil The profile of Sendang Pangganjar is included in the
Dewan Komisaris dan Komite Audit yang terdapat section on the profiles of the Board of Commissioners
dalam laporan tahunan ini. and the Audit Committee found in this annual report.
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Diah Astriningpuri Sugianto
Anggota Komite Nominasi dan Remunerasi
Member of Nomination and Remuneration Committee
Profil Sendang Pangganjar terdapat di bagian Profil The profile of Sendang Pangganjar is included in the
Dewan Komisaris dan Komite Audit yang terdapat section on the profiles of the Board of Commissioners
dalam laporan tahunan ini. and the Audit Committee found in this annual report.
Denny Hadian
Anggota Komite Nominasi dan Remunerasi
Member of Nomination and Remuneration Committee
60 Tahun
60 Years Old
Indonesia
Indonesian
Pendidikan Educational Background
Sarjana Ekonomi Manajemen, Universitas Bachelor of Management Economics,
Krisnadwipayana (1988). Krisnadwipayana University (1988).
Dasar Pengangkatan Basis of Appointment
Surat Keputusan Dewan Komisaris PT Prima The Board of Commissioners’ Decree of PT Prima
Andalan Mandiri Tbk Nomor 003/PAM_BOC/2021 Andalan Mandiri Tbk No. 003/PAM_BOC/2021,
juncto Keputusan Sirkuler Dewan Komisaris in conjunction with the Circular Resolution of the
sebagai Pengganti Keputusan yang diambil dalam Board of Commissioners in Lieu of a Resolution
Rapat Dewan Komisaris PT Prima Andalan Mandiri Passed at the Board of Commissioners’ Meeting of
Tbk Nomor: 009/PAM_BOC/XII/2024 tentang PT Prima Andalan Mandiri Tbk No. 009/ PAM_BOC/
Amandemen Pembentukan Pedoman Komite XII/2024, regarding the Amendment to the Formation
Nominasi dan Remunerasi PT Prima Andalan of the Guidelines of PT Prima Andalan Mandiri Tbk
Mandiri Tbk. Nomination and Remuneration Committee.
Pengalaman Kerja Work Experience
• Accounting Manager PT Indominco Mandiri (1989 • Accounting Manager of PT Indominco Mandiri
– 2001); (1989 – 2001);
• Financial Controller PT Surya Sindoro Sumbing • Financial Controller of PT Surya Sindoro Sumbing
Wood Industry (2005 – 2008); Wood Industry (2005 – 2008);
• Internal Control MIP (2008 – 2011). • Internal Control MIP (2008 – 2011).
Rangkap Jabatan Concurrent Position
• Operation Contoller MKP; • Operation Controller of MKP;
• Direktur PT Petro Niaga Mandiri. • Director of PT Petro Niaga Mandiri.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Independensi Komite Nominasi dan Independence of Nomination and
Remunerasi Remuneration Committee
Indepensi Komite Nominasi dan Remunerasi Perseroan The independence of the Company’s Nomination and
telah sesuai dan mengacu pada POJK Nomor 34/ Remuneration Committee is in accordance with and refers
POJK.04/2014 tentang Komite Nominasi dan Remunerasi to Financial Services Authority (OJK) Regulation No. 34/
Emiten atau Perusahaan Publik. Komite Nominasi dan POJK.04/2014 on the Nomination and Remuneration
Remunerasi bertindak secara independen dalam Committee of Issuers or Public Companies. The Nomination
melaksanakan tugas dan tanggung jawabnya dalam and Remuneration Committee acts independently in
membantu Dewan Komisaris melaksanakan fungsi carrying out its duties and responsibilities to assist the
Nominasi dan Remunerasi pada Perseroan. Independensi Board of Commissioners in performing the Company’s
Komite Nominasi dan Remunerasi juga tercermin melalui nomination and remuneration functions. The Committee’s
keberadaan Komisaris Independen Perseroan sebagai independence is further reflected by the appointment of
Ketua Komite Nominasi dan Remunerasi. the Company’s Independent Commissioner as Chair of
the Nomination and Remuneration Committee.
Rapat Komite Nominasi dan Remunerasi Meeting of Nomination and Remuneration
Committee
Komite Nominasi dan Remunerasi melakukan rapat The Nomination and Remuneration Committee meets
secara berkala yang dilakukan sekurang-kurangnya on a regular basis, at least once every four months. The
1 (satu) kali dalam 4 (empat) bulan. Rapat Komite meeting of the Nomination and Remuneration Committee
Nominasi dan Remunerasi hanya dapat dilaksanakan may be convened only if at least one-half of the total
apabila dihadiri oleh lebih dari ½ (satu per dua) jumlah members are present, provided that the Chairman
anggota, dengan ketentuan Ketua Komite Nominasi dan of the Nomination and Remuneration Committee is
Remunerasi hadir dalam rapat tersebut. also present.
Di tahun 2025, Komite Nominasi dan Remunerasi telah In 2025, the Nomination and Remuneration
melaksanakan rapat sebanyak 3 (tiga) kali dengan Committee held three (3) meetings, with the following
tingkat kehadiran sebagai berikut: attendance rates:
Jumlah Persentase
Kehadiran Kehadiran
Nama Jabatan Jumlah Rapat Rapat Rapat
Name Position Total Meetings Total Percentage
Attendance of Attendance
Meetings Meetings
Sendang Ketua Komite Nominasi & Remunerasi 3 3 100%
Pangganjar Head of Nomination and Remuneration Committee
Diah Anggota Komite Nominasi & Remunerasi 3 3 100%
Asriningpuri Member of Nomination and Remuneration Committee
Sugianto
Denny Anggota Komite Nominasi & Remunerasi 3 3 100%
Hadian Member of Nomination and Remuneration Committee
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Laporan Pelaksanaan Tugas Komite Report on Implementation of Nomination
Nominasi dan Remunerasi and Remuneration Committee’s Tasks
Selama tahun 2025, Komite Nominasi dan Remunerasi Throughout 2025, the Nomination and Remuneration
telah menjalankan tugasnya secara independen dalam Committee carried out its duties independently to assist
membantu Dewan Komisaris melaksanakan fungsi the Board of Commissioners in fulfilling the Nomination
Nominasi dan Remunerasi pada Perseroan. and Remuneration functions in the Company.
Pelaksanaan tugas terkait Nominasi pada The execution of tasks related to Nomination includes:
Perseroan meliputi:
1. Penyampaian rekomendasi kebijakan di bidang 1. Providing recommendations on Nomination policies
Nominasi terkait komposisi jabatan anggota Direksi related to the composition of positions for members
dan/atau anggota Dewan Komisaris; of the Board of Directors and/or members of the
Board of Commissioners;
2. Penyampaian rekomendasi kebijakan dan kriteria 2. Providing recommendations on policies and criteria
dalam proses Nominasi; in the Nomination process;
3. Penyampaian rekomendasi kebijakan evaluasi kinerja 3. Providing recommendations on policies for
bagi anggota Direksi dan/atau anggota Dewan performance evaluation of members of the Board
Komisaris; dan of Directors and/or members of the Board of
Commissioners; and
4. Penyampaian rekomendasi penilaian kinerja 4. Providing recommendations for performance
anggota Direksi dan/atau anggota Dewan Komisaris assessment of members of the Board of Directors
berdasarkan tolok ukur yang telah disusun; and/ or members of the Board of Commissioners
rekomendasi program pengembangan kemampuan based on established benchmarks; recommendations
anggota Direksi dan/atau anggota Dewan Komisaris. for the development programs for the capabilities of
members of the Board of Directors and/or members
of the Board of Commissioners.
Sedangkan pelaksanaan tugas terkait The execution of duties related to Remuneration includes:
Remunerasi meliputi:
1. Menindaklanjuti Keputusan RUPS Tahun 2025 untuk 1. Following up on the resolutions of the Annual
memberikan rekomendasi dan masukan kepada General Meeting of Shareholders (RUPS) in 2024 to
Dewan Komisaris mengenai struktur remunerasi, provide recommendations and input to the Board of
kebijakan atas remunerasi, dan besaran atas Commissioners regarding the remuneration structure,
remunerasi angota Direksi dan Dewan Komisaris remuneration policies, and the amount of remuneration
Perseroan; dan for members of the Board of Directors and the Board
of Commissioners of the Company; and
2. Memberikan rekomendasi kepada Dewan Komisaris 2. Providing recommendations to the Board of
dalam penilaian kinerja dengan kesesuaian Commissioners in performance assessments with
remunerasi yang diterima masing-masing anggota the appropriateness of remuneration received by
Direksi dan/atau anggota Dewan Komisaris. each member of the Board of Directors and/or
members of the Board of Commissioners.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Komite Manajemen Risiko
Risk Management Committee
Perseroan telah membentuk Komite Manajemen Risiko The Company has established a Risk Management
yang bertugas membantu Dewan Komisaris dalam Committee responsible for assisting the Board of
mengawasi pelaksanaan manajemen risiko di Perseroan. Commissioners in overseeing the implementation of
risk management within the Company.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of Risk
Manajemen Risiko Management Committee
Tugas dan tanggung jawab Komite Manajemen Risiko The duties and responsibilities of the Risk Management
adalah sebagai berikut: Committee are as follows:
1. Menelaah dan memastikan penerapan sistem 1. Reviewing and ensuring that the implementation
manajemen risiko telah sesuai dengan yang telah of the risk management system aligns with the
disusun oleh Direksi, dan mengevaluasi apakah framework established by the Board of Directors,
toleransi risiko yang ditetapkan oleh perusahaan and evaluating whether the risk tolerance set by the
telah sesuai; dan company is appropriate; and
2. Membantu Dewan Komisaris dalam melaksanakan 2. Assisting the Board of Commissioners in carrying
tugas pengawasan sebagai berikut: out the following supervisory tasks:
a. Menelaah kerangka manajemen risiko, strategi a. Reviewing the risk management framework, risk
risiko, selera risiko, dan tujuan perusahaan yang strategy, risk appetite, and corporate objectives
telah disusun oleh Direksi; established by the Board of Directors;
b. Menelaah kecukupan dan kelengkapan proses b. Reviewing the adequacy and completeness of
manajemen risiko dalam perusahaan dan the company’s risk management processes and
merekomendasikan perbaikan yang diperlukan; recommending necessary improvements;
c. Menelaah profil risiko dan manajemen risiko c. Reviewing the company’s risk profile and risk
perusahaan, yang meliputi rencana aksi management, including the management’s action
manajemen dan laporan status pelaksanaan plans and status reports on the implementation
dari manajemen; from management;
d. Laporan dan pemantauan dari Manajemen Risiko, d. Reports and monitoring from Risk Management,
termasuk pengawasan pelaporan kepada Dewan including oversight of reporting to the Board of
Komisaris, baik secara rutin maupun secara khusus Commissioners, both on a regular basis and as
apabila diperlukan atas masalah-masalah rutin yang needed for specific issues of concern to the
menjadi perhatian Dewan Komisaris; dan Board of Commissioners; and
e. Menyiapkan pernyataan yang akan dimasukkan e. Preparing a statement to be included in the
dalam laporan tahunan Perusahaan mengenai Company’s annual report regarding the activities
kegiatannya dari komite Manajemen Risiko. of the Risk Management Committee.
Untuk mendukung efektivitas dan berkoordinasi terkait To support effectiveness and ensure proper coordination
pelaksanaan tugas dan tanggung jawabnya, Komite in carrying out its duties and responsibilities, the Risk
Manajemen Risiko menyelenggarakan sedikitnya 2 (dua) Management Committee holds at least two (2) meetings
kali rapat dalam setahun. per year.
Komposisi dan Profil Komite Manajemen Composition and Profile of Risk
Risiko Management Committee
Komposisi dan struktur keanggotaan Komite Manajemen The composition and membership structure of the Risk
Risiko ditetapkan melalui Surat Keputusan Dewan Management Committee are determined by the Board
Komisaris Nomor 004/PAM_BOC/VII/2024 tanggal 26 of Commissioners’ Decree No. 004/PAM_BOC/VII/2024,
Agustus 2024 tentang Pembentukan Pedoman Komite dated August 26, 2024, regarding the Establishment
Manajemen Risiko PT Prima Andalan Mandiri Tbk. of the Risk Management Committee Guidelines for
Anggota Komite Manajemen Risiko Perseroan terdiri PT Prima Andalan Mandiri Tbk. The Company’s Risk
dari 2 (dua) orang anggota. Susunan anggota Komite Management Committee consists of two members.
Manajemen Risiko Perseroan adalah sebagai berikut: The composition of the Company’s Risk Management
Committee is as follows:
Nama Jabatan Dasar Pengangkatan Akhir Masa Jabatan
Name Position Legal Basis End of Tenure
Sendang Ketua Komite Manajemen Surat Keputusan Dewan Komisaris PT Prima Andalan 4 Mei 2026
Pangganjar Risiko Mandiri Tbk Nomor 005/PAM_BOC/VII/2024. May 4, 2026
Chairperson of the Risk Board of Commissioners’ Decree of PT Prima
Management Committee Andalan Mandiri Tbk No. 005/PAM_BOC/VII/2024.
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Nama Jabatan Dasar Pengangkatan Akhir Masa Jabatan
Name Position Legal Basis End of Tenure
Diah Anggota Komite Surat Keputusan Dewan Komisaris PT Prima Andalan 4 Mei 2026
Asriningpuri Manajemen Risiko Mandiri Tbk Nomor 005/PAM_BOC/VII/2024. May 4, 2026
Sugianto Member of the Risk Board of Commissioners’ Decree of PT Prima
Management Committee Andalan Mandiri Tbk No. 005/PAM_BOC/VII/2024.
Laporan Pelaksanaan Tugas Komite Report on Implementation of Risk
Manajemen Risiko Management Committee Duties
Sepanjang tahun 2025 Komite Manajemen Risiko Throughout 2025, the Risk Management Committee
telah menjalankan tugasnya secara independen carried out its duties independently in assisting the Board
dalam membantu Dewan Komisaris untuk mengawasi of Commissioners in overseeing the implementation of
pelaksanaan manajemen risiko di Perseroan, dan risk management within the Company. This committee
memastikan bahwa kebijakan serta strategi risiko ensured that the Company’s risk policies and strategies
pada Perseroan telah berjalan efektif serta sesuai were executed effectively and in accordance with
dengan good corporate governance (GCG) dan Good Corporate Governance (GCG) principles and the
tujuan perusahaan. Company’s objectives.
Satuan Kerja di Bawah Direksi
Work Units under Board of Directors
Sekretaris Perusahaan
Corporate Secretary
Sesuai POJK No. 35/POJK.04/2014 tentang Sekretaris In accordance with Financial Services Authority (OJK)
Perusahaan Emiten atau Perusahaan Publik yang Regulation No. 35/POJK.04/2014 on the Corporate
mewajibkan Emiten atau Perusahaan Publik memiliki Secretary of Issuers or Public Companies, which
fungsi sekretaris perusahaan, saat ini Perseroan telah requires Issuers or Public Companies to establish a
memiliki Sekretaris Perusahaan yang menjalankan fungsi corporate secretary function, the Company currently has
Sekretaris Perusahaan. Sekretaris Perusahaan adalah a Corporate Secretary who performs these duties. The
orang perseorangan atau penanggung jawab dari unit Corporate Secretary may be an individual or the person
kerja yang menjalankan fungsi sekretaris perusahaan. in charge of the work unit responsible for carrying out
the corporate secretary function.
Keberadaan Sekretaris Perusahaan pada Perseroan The presence of the Corporate Secretary is essential
sangat penting untuk memastikan kelancaran to ensure smooth communication between the Public
komunikasi antara Perusahaan Publik dengan pemangku Company and its stakeholders, and to ensure that the
Kepentingan, serta memastikan bahwa Emiten atau Issuer or Public Company consistently complies with
Perusahaan Publik senantiasa patuh terhadap peraturan applicable laws and regulations.
perundang-undangan yang berlaku.
Sekretaris Perusahaan bertanggung jawab langsung The Corporate Secretary reports directly to the Board
kepada Direksi dan diangkat atau diberhentikan of Directors and is appointed or dismissed by the
berdasarkan keputusan Direksi dengan mengikuti Board of Directors in accordance with the Company’s
mekanisme internal Perusahaan atas persetujuan dari internal procedures, with the approval of the Board
Dewan Komisaris. of Commissioners.
Dasar Hukum Pengangkatan Legal Basis for Appointment
Perseroan telah menunjuk Jie Jeanny Pratiwi sebagai The Company has appointed Jie Jeanny Pratiwi as
Sekretaris Perusahaan berdasarkan Surat Keputusan Corporate Secretary based on the Board of Directors’
Direksi Nomor 001/PAM_BOD/2021 tanggal 5 Mei Decree No. 001/PAM_BOD/2021 dated May 5, 2021,
2021 tentang Pengangkatan Sekretaris Perusahaan concerning the Appointment of the Corporate Secretary.
(Corporate Secretary).
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Periode Jabatan Sekretaris Perusahaan Term of Office of Corporate Secretary
Berdasarkan dasar penunjukan di atas, Jie Jeanny Pursuant to the appointment referenced above, Jie
Pratiwi menjabat sebagai Sekretaris Perusahaan efektif Jeanny Pratiwi has served as Corporate Secretary
sesuai tanggal Surat Keputusan Direksi tersebut per 5 effective as of May 5, 2021, the date of the Board of
Mei 2021, sampai ada perubahan dalam Surat Keputusan Directors’ Decree, and will continue in this role until any
Direksi tersebut. amendments are made through a subsequent Board of
Directors’ Decree.
Profil Sekretaris Perusahaan Corporate Secretary Profile
Jie Jeanny Pratiwi
Sekretaris Perusahaan
Corporate Secretary
63 Tahun
63 Years Old
Jakarta Selatan
South Jakarta
Pendidikan Educational Background
Diploma jurusan Business Management - Word Diploma in Business Management – Word Processing
Processing and Accounting dari Shaw Colleges, and Accounting, Shaw Colleges, Toronto, Canada
Toronto, Canada (1982). (1982).
Pengalaman Kerja Work Experience
• Executive Secretary Sarapul Private Limited • Executive Secretary, Sarapul Private Limited
(Jakarta) (1983 – 1985); (Jakarta) (1983 – 1985);
• Private Banking Management Trainee American • Private Banking Management Trainee, American
Express Bank Limited (Jakarta) (1985 – 1987); Express Bank Limited (Jakarta) (1985 – 1987);
• Assistant Marketing Coordinator (1987 – 1990); • Assistant Marketing Coordinator (1987 – 1990);
• Group Finance Controller Djajanti Group (1995); • Group Finance Controller, Djajanti Group (1995);
• Executive Secretary to President Director PT Artha • Executive Secretary to President Director, PT Artha
Investa Arga (1995 – 1997); Investa Arga (1995 – 1997);
• Assistant Finance Director PT Central Utama • Assistant Finance Director, PT Central Utama
Creations (2001 – 2003); Creations (2001 – 2003);
• Banking and Investor Relation Divisi Corporate • Banking and Investor Relations, Corporate Finance
Finance PT Perdana Gapuraprima Tbk (2006 – Division, PT Perdana Gapuraprima Tbk (2006 –
2010); 2010);
• Branch Manager Cabang gandaria PT Bank ICBC • Branch Manager, Gandaria Branch, PT Bank ICBC
Indonesia (2010 – 2015); dan Indonesia (2010 – 2015); and
• Banking Relation Grup Mandiri (2018 – sekarang). • Banking Relations, Mandiri Group (2018 – Present).
Rangkap Jabatan Concurrent Positions
Tidak ada. None.
Afiliasi dengan anggota Direksi lainnya, anggota Affiliation with Other Board Members,
Dewan Komisaris, dan pemegang saham utama Commissioners, or Major Shareholders
Tidak ada. None.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Tugas dan Tanggung Jawab Sekretaris Duties and Responsibilities of Corporate
Perusahaan Secretary
Sekretaris Perusahaan memiliki peran penting The Corporate Secretary plays a critical role in the
dalam implementasi tata kelola perusahaan. Sesuai implementation of corporate governance. In accordance
dengan Peraturan Otoritas Jasa Keuangan Nomor 35/ with Financial Services Authority (OJK) Regulation No.
POJK.04/2014 tentang Sekretaris Perusahaan Emiten 35/POJK.04/2014 on the Corporate Secretary of Issuers
atau Perusahaan Publik, Sekretaris Perusahaan telah or Public Companies, the Corporate Secretary has
menjalankan fungsi, tugas, dan/atau tanggung jawabnya carried out the functions, duties, and responsibilities
pada Perseroan. within the Company.
Berikut adalah tugas dan tanggung jawab yang The following are the key duties and responsibilities of
dijalankan Sekretaris Perusahaan pada Perseroan: the Corporate Secretary in the Company:
1. Sebagai penghubung antara Perseroan dengan 1. Serve as a liaison between the Company and its
Pemegang Saham, Otoritas Jasa Keuangan dan Shareholders, the Financial Services Authority, and
Pemangku Kepentingan lainnya; other stakeholders;
2. Berperan membantu dan mendukung Direksi dan 2. Assist and support the Board of Directors and the
Dewan Komisaris dalam pelaksanaan Tata Kelola Board of Commissioners in implementing Good
Perusahaan yang meliputi: Corporate Governance, including:
a. Keterbukaan informasi kepada masyarakat, a. Ensuring transparency of information to the
termasuk ketersediaan informasi pada Situs public, including the availability of information
Web Perseroan; on the Company’s website;
b. Penyampaian laporan kepada Otoritas Jasa b. Ensuring timely submission of reports to the
Keuangan secara tepat waktu; Financial Services Authority;
c. Penyelenggaraan dan dokumentasi RUPS; c. Organizing and documenting the General Meeting
of Shareholders (GMS);
d. Penyelenggaraan dan dokumentasi rapat Direksi d. Organizing and documenting Board of Directors
dan/atau Dewan Komisaris; dan and/or Board of Commissioners meetings; and
e. Pelaksanaan program orientasi Perseroan bagi e. Implementing orientation programs for the Board
Direksi dan/atau Dewan Komisaris. of Directors and/or Board of Commissioners.
3. Menyampaikan saran kepada Direksi dan Dewan 3. Provide advice to the Board of Directors and Board of
Komisaris tentang isu-isu yang berkaitan dengan Commissioners on issues related to the Company’s
kepatuhan Perseroan terhadap undang-undang di compliance with capital market laws, regulations,
bidang pasar modal, ketentuan, dan prosedur, serta procedures, and other rules impacting the Board
peraturan yang berdampak pada Direksi dan praktik- and corporate governance best practices;
praktik terbaik tata kelola perusahaan;
4. Memberikan saran kepada Direksi mengenai tugas 4. Advise the Board of Directors on duties and
dan kewajiban dalam mengungkapkan kepentingan, obligations concerning disclosure of interests,
terkait dampak benturan kepentingan dalam transaksi conflicts of interest in transactions involving the
yang melibatkan Perseroan, larangan dalam transaksi Company, restrictions on securities transactions,
efek dan larangan pengungkapan informasi yang and restrictions on the disclosure of information that
dapat mempengaruhi citra Perseroan; may affect the Company’s reputation;
5. Wajib menjaga kerahasiaan dokumen, data dan 5. Maintain the confidentiality of documents, data, and
informasi yang bersifat rahasia kecuali dalam rangka information, except as required to fulfill obligations
memenuhi kewajiban sesuai dengan peraturan under applicable laws and regulations;
perundang-undangan atau ditentukan lain dalam
peraturan perundang-undangan;
6. Dilarang mengambil keuntungan pribadi baik secara 6. Refrain from obtaining personal gain, directly or
langsung maupun tidak langsung, yang merugikan indirectly, that may harm the Company; and
Perseroan; dan
7. Mengikuti perkembangan Pasar Modal khususnya 7. Stay informed of developments in the Capital Market,
peraturan perundang-undangan yang berlaku di particularly applicable laws and regulations.
Pasar Modal.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Selain itu, Sekretaris Perusahaan juga bertanggung In addition, the Corporate Secretary is responsible
jawab dalam penyelenggaraan kegiatan di bidang for managing secretarial activities within the Board of
kesekretariatan dalam lingkungan Direksi dan Directors and its administration, preparing, updating, and
administrasinya, serta membuat, memperbaharui, dan administering the Shareholder List and Special Share
mengadministrasikan Daftar Pemegang Saham dan Ownership List at least once a year, and conducting
Daftar Khusus Kepemilikan Saham sekurang-kurangnya socialization of GCG policies and other Company
1 (satu) tahun sekali, melaksanakan sosialisasi kebijakan- policies to both internal and external parties.
kebijakan GCG dan kebijakan Perusahaan lainnya
kepada pihak internal dan eksternal Perusahaan.
Laporan Pelaksanaan Tugas Sekretaris Perusahaan Tahun 2025
Corporate Secretary Task Implementation Report for 2025
Kegiatan Keterangan
Activity Description
Laporan ke Otoritas Jasa 1. Pelaporan Penunjukan Akuntan Publik dan Kantor Akuntan Publik.
Keuangan & SPE OJK 2. Pelaporan Keuangan Konsolidasi Interim yang tidak di Audit.
Reports to the Financial 3. Pelaporan Setiap Pembagian Dividen.
Services Authority 4. Pelaporan atas Perubahan Kepemilikan Saham.
(OJK) & OJK Electronic 5. Pelaporan Kegiatan Eksplorasi (setiap 3 bulan).
Reporting System 6. Pelaporan Registrasi Pemegang Efek Perseroan (setiap bulan).
(SPE OJK) 7. Pelaporan Laporan Keuangan Konsolidasian Tahunan.
1. Submission of Public Accountant and Public Accounting Firm appointments.
2. Submission of unaudited interim consolidated financial statements.
3. Reporting of each dividend distribution.
4. Reporting of changes in share ownership.
5. Reporting of exploration activities (quarterly).
6. Submission of the Company’s Securities Holders Register (monthly).
7. Submission of annual consolidated financial statements.
Laporan ke Bursa Efek 46 (empat puluh enam) kali.
Indonesia & IDXnet Forty-six (46) submissions.
Reports to the Indonesia
Stock Exchange (IDX) &
IDXnet
Laporan Keuangan 1. Penyampaian laporan Keuangan Tahunan Tahun Buku 2024.
Financial Statements 1. Penyampaian laporan keuangan Interim yang tidak diaudit kuartal I sampai dengan kuartal
III 2025.
2. Submission of the 2024 Annual Financial Statements.
3. Submission of unaudited interim financial statements for Q1 to Q3 2025.
Dividen Pembagian Dividen Interim Tahun Buku 2024.
Dividends Interim Dividend Distribution for the 2024 Fiscal Year.
RUPST & RUPSLB 1 (satu) kali RUPST pada 30 April 2025 dan tidak ada RUSPLB.
GMS & EGMS One (1) General Meeting of Shareholders (GMS) held on April 30, 2025; no Extraordinary
General Meeting of Shareholders (EGMS).
Laporan Tahunan dan 1 (satu) kali.
Laporan Keberlanjutan One (1) submission.
Annual Report and
Sustainability Report
Paparan Publik 1 (satu) kali.
Public Expose One (1) event.
Program Pelatihan Sekretaris Perusahaan Corporate Secretary Training Program
Dalam rangka meningkatkan kompetensi dan kapabilitas In order to enhance the competence and capability of
pelaksanaan tugas Sekretaris Perusahaan, Perseroan the Corporate Secretary in carrying out their duties,
memiliki kebijakan terkait pengembangan dan the Company has established policies on professional
peningkatan kompetensi yang berupa pelatihan maupun development, including training and educational
pendidikan yang diberikan oleh Perseroan. programs provided by the Company.
Sepanjang tahun 2025, Sekretaris Perusahaan mengikuti Throughout 2025, the Corporate Secretary participated
program peningkatan kompetensi yang dapat dilihat in competency development programs, as detailed in
pada bab Profil Perusahaan, Laporan Tahunan ini. the Company Profile section of this Annual Report.
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Audit Internal
Internal Audit
Fungsi audit internal pada Perseroan dilaksanakan oleh The internal audit function of the Company is carried
Unit Audit Internal. Unit Audit Internal Perseroan diangkat out by the Internal Audit Unit. The Internal Audit Unit
dan bertanggung jawab terhadap Direktur Utama untuk reports to the President Director to assist in evaluating
membantu menilai efektivitas sistem pengendalian the effectiveness of the internal control system, risk
internal, pengelolaan risiko, dan proses tata kelola management, and corporate governance processes, as
perusahaan serta memberikan saran perbaikan. well as to provide recommendations for improvement. In
Selain itu, Unit Audit Internal juga membantu Dewan addition, the Internal Audit Unit supports the Board of
Komisaris melalui Komite Audit dalam menjalankan Commissioners through the Audit Committee in carrying
fungsi pengawasan. out its supervisory functions.
Unit Audit Internal Perseroan merupakan bagian dari The Internal Audit Unit is part of the Company’s internal
pengendalian internal, sebagai proses yang dirancang control, a process designed and implemented by the
dan dijalankan oleh Dewan Komisaris, Direksi dan Board of Commissioners, Board of Directors, other
anggota manajemen lainnya serta seluruh personil management members, and all Company personnel. As
Perusahaan. Sebagai suatu kegiatan pemberian an independent and objective assurance and consulting
keyakinan dan konsultasi yang bersifat independen activity, the establishment of the Internal Audit Unit
dan objektif, pembentukan Unit Audit Internal Perseroan aims to enhance value and improve the Company’s
bertujuan untuk meningkatkan nilai dan memperbaiki operations through a systematic approach, by evaluating
operasional perusahaan, melalui pendekatan yang and improving the effectiveness of risk management,
sistematis, dengan cara mengevaluasi dan meningkatkan controls, and corporate governance processes.
efektivitas manajemen risiko, pengendalian, dan proses
tata kelola perusahaan.
Dasar Hukum Pembentukan Audit Internal Legal Basis for Establishment of Internal Audit
Unit Audit Internal Perseroan dipimpin oleh seorang The Internal Audit Unit is led by a Head of Internal
Kepala Audit Internal yang saat ini dijabat oleh Yusuf. Audit, currently held by Yusuf. The establishment of
Pembentukan Unit Audit Internal pada Perseroan telah the Internal Audit Unit complies with Financial Services
sesuai dengan Peraturan Otoritas Jasa Keuangan Authority (OJK) Regulation No. 56/2015. The legal basis
Nomor56/2015. Dasar hukum pembentukan Unit Audit for the formation of the Internal Audit Unit is the Board
Internal Perseroan adalah berdasarkan Surat Keputusan of Directors’ Decree No. 002/PAM_BOD/2021 dated May
Direksi Nomor 002/PAM_BOD/2021 tanggal 5 Mei 2021 5, 2021, concerning the Establishment of the Internal
tentang Pembentukan Unit Audit Internal. Audit Unit.
Piagam Unit Audit Internal Internal Audit Unit Charter
Perseroan telah menyusun dan memiliki suatu Piagam The Company has developed an Internal Audit Unit
Unit Audit Internal berdasarkan Surat Keputusan Direksi Charter based on the Board of Directors’ Decree No.
No. 003/PAM_BOD/2021 tanggal 5 Mei 2021 tentang 003/PAM_BOD/2021 dated May 5, 2021. The Charter
Piagam Unit Audit Internal PT Prima Andalan Mandiri serves as a work guideline for the Internal Audit Unit
Tbk. Piagam Unit Audit Internal merupakan pedoman and refers to OJK Regulation No. 56/2015.
kerja bagi Unit Audit Internal yang mengacu pada
Peraturan OJK No. 56/2015.
Struktur dan Kedudukan Unit Audit Internal Structure and Position of Internal Audit Unit
Struktur dan Kedudukan Unit Audit Internal (UAI) yang The Internal Audit Unit (IAU), led by the Head of Internal
dipimpin oleh Kepala Unit Audit Internal merupakan Audit, is a supporting body that assists the President
organ penunjang yang membantu Direktur Utama dan Director and is positioned within the organizational
senantiasa ditempatkan dalam struktur organisasi yang structure in accordance with its role and responsibilities.
setara dengan peran dan tanggung jawabnya, dalam The Unit is independent in expressing views and opinions
pengungkapan pandangan dan pemikiran yang tidak without interference or pressure from management or
dapat dipengaruhi ataupun ditekan dari manajemen other parties.
dan pihak lain.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Dalam menjalankan fungsi Audit Internal pada In carrying out its internal audit function, the Unit is
Perseroan, Unit Audit Internal dibantu Kepala pemeriksa assisted by a Chief Inspector, who holds structural
yang merupakan jabatan struktural, yang diangkat dan positions appointed and dismissed by the Board of
diberhentikan oleh Direksi dan bertanggung jawab Directors, reporting directly to the Head of IAU.
langsung kepada Kepala UAI.
Pemeriksa merupakan jabatan keahlian yang diangkat Inspector is a professional appointed by the Board of
dan diberhentikan oleh Direksi dan atau pejabat yang Directors or authorized officials and report to the Chief
berwenang. Dalam melaksanakan tugas audit, Pemeriksa Inspector as Team Leader during audits.
bertanggung jawab kepada Kepala Pemeriksa selaku
Ketua Tim.
Penjelasan kedudukan UAI dalam organisasi Perseroan: Description of the position of the Internal Audit Unit
within the Company’s organization:
1. Unit Audit Internal secara struktural dikepalai oleh 1. The Head of the Internal Audit Unit is structurally
Kepala Unit Audit Internal; responsible for the Internal Audit Unit;
2. Kepala Unit Audit Internal ditunjuk dan diberhentikan 2. The President Director appoints and dismisses the
secara langsung oleh Direktur Utama setelah Head of the Internal Audit Unit immediately following
disetujui oleh Dewan Komisaris; approval by the Board of Commissioners;
3. Direktur Utama dapat memberhentikan Kepala 3. The President Director may dismiss the Head of the
Unit Audit Internal, setelah mendapat persetujuan Internal Audit Unit, subject to approval by the Board
Dewan Komisaris, jika Kepala Unit Audit Internal of Commissioners, if the Head of the Internal Audit
tidak memenuhi persyaratan sebagai Auditor Internal Unit fails to meet the requirements of an Internal
sebagaimana diatur dalam Peraturan Otoritas Jasa Auditor as defined in Financial Services Authority
Keuangan No. 56/POJK.04/2015 dan atau gagal atau Regulation No. 56/ POJK.04/2015 and/or is unable
tidak cakap menjalankan tugas; or unwilling to perform their duties;
4. Kepala Unit Audit Internal bertanggung jawab secara 4. The Internal Audit Unit’s head is entirely and
penuh dan langsung kepada Direktur Utama; dan immediately accountable to the President and
Director; and
5. Anggota Unit Audit Internal bertanggung jawab 5. Members of the Internal Audit Unit report directly
secara langsung kepada Kepala Unit Audit Internal. to the Internal Audit Unit’s Head.
Fungsi dan Tanggung Jawab Unit Audit Functions and Responsibilities of Internal
Internal Audit Unit
Berdasarkan Piagam Unit Audit Internal, Unit According to the Internal Audit Unit Charter, the Unit’s
Audit Internal memiliki tugas dan tanggung jawab duties and responsibilities include:
yang meliputi:
1. Menyusun dan melaksanakan rencana Audit 1. Developing and implementing the annual Internal
Internal tahunan; Audit plan;
2. M e n g u j i d a n m e n g eva l u a s i p e l a k s a n a a n 2. Testing and evaluating the implementation of internal
pengendalian internal dan sistem manajemen sesuai controls and management systems in accordance
dengan kebijakan Perseroan; with Company policies;
3. Melakukan pemeriksaan dan penilaian atas efisiensi 3. Conducting audits and assessments of efficiency
dan efektivitas di bidang keuangan, akuntansi, and effectiveness in finance, accounting, operations,
operasional, sumber daya manusia, pemasaran, human resources, marketing, information technology,
teknologi informasi dan kegiatan lainnya; and other activities;
4. Memberikan saran perbaikan dan informasi yang 4. Providing objective recommendations and information
objektif tentang kegiatan yang diperiksa pada semua on audited activities to all management levels;
tingkat manajemen;
5. Membuat laporan hasil audit dan menyampaikan 5. Preparing audit reports and submitting them to the
laporan tersebut kepada Direktur Utama dan President Director and Board of Commissioners;
Dewan Komisaris;
6. Memantau, menganalisis dan melapor kan 6. Monitoring, analyzing, and reporting on the follow-
pelaksanaan tindak lanjut perbaikan yang up of recommended improvements;
telah disarankan;
7. Bekerja sama dengan Komite Audit; 7. Collaborating with the Audit Committee;
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8. Menyusun program untuk mengevaluasi mutu 8. Developing programs to evaluate the quality of the
kegiatan Audit Internal yang dilakukannya; dan Internal Audit activities; and
9. Melakukan pemeriksaan khusus apabila diperlukan. 9. Conducting special audits when necessary.
Kewenangan Unit Audit Internal: Authority of Internal Audit Unit:
1. Mengakses seluruh informasi yang relevan tentang 1. Access all relevant information of the Company
Perseroan terkait dengan tugas dan fungsinya; related to its duties and functions;
2. Melakukan komunikasi secara langsung dengan 2. Communicate directly with the Board of Directors,
Direksi, Dewan Komisaris, dan/atau Komite Audit; Board of Commissioners, and/or Audit Committee;
3. Mengadakan rapat secara berkala dan insidentil 3. Conduct regular and ad-hoc meetings with the Board
dengan Direksi, Dewan Komisaris, dan/atau Komite of Directors, Board of Commissioners, and/or Audit
Audit; dan Committee; and
4. Melakukan koordinasi kegiatannya dengan kegiatan 4. Coordinate activities with external auditors.
auditor eksternal.
Profil Kepala Audit Internal Head of Internal Audit Profile
Yusuf
Kepala Audit Internal
Head of Internal Audit
58 Tahun
58 Years Old
Indonesia
Indonesian
Pendidikan Educational Background
Sarjana Akuntansi, Universitas Tarumanegara (1991). Bachelor’s Degree in Accounting, Universitas
Tarumanegara (1991).
Dasar Pengangkatan Legal Basis of Appointment
Surat Keputusan Direksi Nomor 002/PAM_BOD/2021 Board of Directors’ Decree No. 002/PAM_BOD/2021
tanggal 5 Mei 2021. dated May 5, 2021.
Pengalaman Kerja Pengalaman Kerja
• Assistant Group Head KAP Johan Malonda Jakarta • Assistant Group Head, KAP Johan Malonda Jakarta
(1989 – 1992); (1989 – 1992);
• Accounting Manager PT Harapan Mandiri Utama • Accounting Manager, PT Harapan Mandiri Utama
(1993 – 2004); (1993 – 2004);
• Internal Audit PT Propindo Sedayu; • Internal Audit, PT Propindo Sedayu;
• Internal Audit PT Ekadi Trisakti Mas; • Internal Audit, PT Ekadi Trisakti Mas;
• Direktur PT Alat Bumi Permai; • Director, PT Alat Bumi Permai;
• Direktur PT Graha Agung Adiperkasa; • Director, PT Graha Agung Adiperkasa;
• Direktur PT Mandiri Karya Propindo; • Director, PT Mandiri Karya Propindo;
• Direktur PT Mandiri Karyacipta Utama; • Director, PT Mandiri Karyacipta Utama;
• Komisaris PT Petro Niaga Mandiri. • Commissioner, PT Petro Niaga Mandiri.
Afiliasi dengan anggota Direksi lainnya, anggota Affiliation with Other Board Members,
Dewan Komisaris, dan pemegang saham utama Commissioners, or Major Shareholders
Tidak ada. None.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Kualifikasi/Sertifikasi sebagai Profesi Qualifications/Certifications as Internal
Audit Internal Audit Professionals
Semua anggota Unit Audit Internal Perseroan telah All members of the Internal Audit Unit possess the
memiliki kualifikasi dan sertifikat yang disyaratkan. required professional qualifications and certifications.
Pelaksanaan Rapat Audit Internal dengan Direksi, Dewan Komisaris, dan/atau Komite Audit tahun 2025
Internal Audit Meetings with Board of Directors, Board of Commissioners, and/or Audit Committee in 2025
Rapat Bersama Frekuensi Rapat Kehadiran Rapat Persentase Kehadiran
Meeting With Frequency Attendance Attendance Rate
Direksi 6 6 100%
Board of Directors
Dewan Komisaris - - -
Board of Commissioners
Komite Audit 4 4 100%
Audit Committee
Program Peningkatan Kompetensi Audit Internal Tahun 2025
Internal Audit Competency Development Program – 2025
Nama Kegiatan Jenis Penyelenggara Tanggal Peserta
No.
Activity Type Organizer Date Participants
1. IT Risk Management Pelatihan Revolution Mind 29 Juni 2025 Rudy Ardianto
Training Indonesia June 29, 2025
2. Meningkatkan Kepercayaan Pelatihan Decar Verite Asia 13 Agustus 2025 Rhandy Cholid
Terhadap Laporan Training August 13, 2025
Berkelanjutan
Enhancing Confidence in
Sustainability Reporting
3. Risk and Governance Seminar Otoritas Jasa 19 Agustus 2025 Suanta Wijaya
Summit 2025 Keuangan August 19, 2025
Financial Services
Authority
4. Dasar Audit Berbasis Risiko Pelatihan Ruang Seminar 2 November 2025 Rudy Ardianto
Fundamentals of Risk- Training Seminar Room November 2, 2025
Based Auditing
Laporan Pelaksanaan Tugas Audit Internal Internal Audit Task Implementation Report
Tahun 2025 – 2025
Unit Audit Internal memiliki program kerja Audit Tahunan The Internal Audit Unit implemented an integrated
(PKAT) secara terpadu yang telah dilaksanakan di Annual Audit Program (PKAT) in 2025. Activities included
tahun 2025. Kegiatan tersebut meliputi penyampaian providing opinions, recommendations, considerations,
pendapat, masukan dan pertimbangan maupun jasa and objective consulting services to Management
konsultasi yang objektif kepada Manajemen dan Unit and other Work Units regarding independent
Kerja lainnya berkaitan dengan fungsi pengawasan supervisory functions.
yang bersifat independen dan objektif.
Pelaksanaan Kegiatan Unit Audit Internal Tahun 2025: Key Internal Audit Activities in 2025:
1. Melakukan kegiatan audit regular pada bagian 1. Conducting regular audits in operational areas
operasional (termasuk site dan corporate) (including site and corporate), covering:
yang meliputi:
a. Production; a. Production;
b. General Affair ; b. General Affairs;
c. Plant; c. Plant;
d. Warehouse; d. Warehouse;
e. Finance Accounting; dan e. Finance & Accounting; and
f. Technical and Port. f. Technical and Port.
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2. Memberikan saran perbaikan dan informasi 2. Providing recommendations and objective information
yang objektif mengenai hasil audit pada semua regarding audit results to all management levels;
tingkat manajemen;
3. Melakukan monitoring dan menganalisis pelaksanaan 3. Monitoring and analyzing follow-up actions on
tindak lanjut perbaikan yang telah disarankan; dan recommended improvements; and
4. Melakukan 4 kali pertemuan dengan Komite Audit di 4. Conducting four meetings with the Audit Committee
2025. Pertemuan ini dilaksanakan sesuai kebutuhan in 2025, held as needed but at least once every
dan paling sedikit sekali dalam tiga bulan. three months.
Unit Manajemen Risiko
Risk Management Unit
Pada Perseroan, fungsi manajemen risiko dilaksanakan At the Company, the risk management function is
oleh Unit Manajemen Risiko yang dipimpin oleh Kepala carried out by the Risk Management Unit, headed by
Unit Manajemen Risiko. Unit Manajemen Risiko berfungsi the Head of Risk Management. The Risk Management
untuk mengidentifikasi, mengevaluasi, mengelola, Unit is responsible for identifying, evaluating,
dan memantau risiko yang dapat memengaruhi managing, and monitoring risks that may affect the
keberlanjutan usaha Perseroan. Tugas ini meliputi Company’s business continuity. Its responsibilities
analisis risiko strategis, operasional, keuangan, hukum, include strategic, operational, financial, and legal risk
serta penyusunan langkah mitigasi seperti kebijakan analysis, as well as developing mitigation measures
pengendalian risiko dan transfer risiko. Unit ini juga such as risk control policies and risk transfer strategies.
memantau efektivitas pengelolaan risiko, menyusun The Unit also monitors the effectiveness of risk
laporan berkala untuk Dewan Komisaris, Komite Audit, management, preparing periodic reports for the Board
dan Direksi. of Commissioners, the Risk Management Committee,
and the Board of Directors.
Dasar Hukum Pembentukan Unit Legal Basis for Establishment of Risk
Manajemen Risiko Management Unit
Pembentukan Unit Manajemen Risiko Perseroan The establishment of the Company’s Risk Management
berdasarkan Surat Keputusan Direksi PT Prima Unit is based on the Board of Directors’ Decree of PT
Andalan Mandiri Tbk Nomor: 012/PAM_BOD/VII/2024 Prima Andalan Mandiri Tbk No. 012/PAM_BOD/VII/2024
tentang Pembentukan Unit Manajemen Risiko. Unit Unit regarding the Establishment of the Risk Management
Manajemen Risiko Perseroan dipimpin oleh seorang Unit. The Unit is currently led by Billie Kamarudin.
Kepala Unit Manajemen Risiko yang saat ini dijabat
Billie Kamarudin.
Piagam Unit Manajemen Risiko Risk Management Unit Charter
Sebagai pedoman kerja bagi Unit Manajemen Risiko To serve as a working guideline in carrying out its
dalam menjalankan tugas dan tanggung jawabnya, duties and responsibilities, the Company has prepared
Perseroan telah menyusun dan memiliki Piagam Unit a Risk Management Unit Charter in accordance with
Manajemen Risiko berdasarkan Surat Keputusan Direksi the Board of Directors’ Decree of PT Prima Andalan
PT Prima Andalan Mandiri Tbk Nomor: Mandiri Tbk No. 014/PAM_BOD/VII/2024 concerning
014/PAM_BOD/VII/2024 tentang Piagam Unit Manajemen the Risk Management Unit Charter of PT Prima Andalan
Risiko PT Prima Andalan Mandiri Tbk. Mandiri Tbk.
Struktur dan Kedudukan Unit Manajemen Structure and Position of Risk
Risiko Management Unit
Unit Manajemen Risiko dipimpin oleh Kepala Unit The Risk Management Unit is led by the Head of Risk
Manajemen Risiko yang dalam melaksanakan tugasnya Management, who reports directly to the President
bertanggung jawab langsung kepada Direktur Director of the Company. The Head of Risk Management
Utama Perseroan. Kepala Unit Manajemen Risiko is appointed and dismissed by the President Director
diangkat dan diberhentikan oleh Direktur Utama atas with the approval of the Board of Commissioners.
persetujuan Dewan Komisaris. Direktur Utama dapat The President Director may remove the Head of Risk
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
memberhentikan Kepala Unit Manajemen Risiko setelah Management, with the Board of Commissioners’ approval,
mendapat persetujuan Dewan Komisaris, jika Kepala if the Head fails to meet the qualifications as specified
Unit Manajemen Risiko tidak memenuhi persyaratan in the Mandiri Risk Management (MMR) framework or
sebagai Kepala di Unit Manajemen Risiko sebagaimana is incapable of performing the duties effectively.
diatur dalam Mandiri Manajemen Risiko (MMR) dan atau
gagal atau tidak cakap menjalankan tugas.
Tugas dan Tanggung Jawab Unit Duties and Responsibilities of Risk
Manajemen Risiko Management Unit
Unit Manajemen Risiko adalah unit internal dan The Risk Management Unit, as an internal unit, has the
mempunyai tugas dan tanggung jawab sebagai berikut: following duties and responsibilities:
1. Mengidentifikasi semua jenis risiko yang berpotensi 1. Identifying all types of risks that could hinder, reduce,
menghalangi, menurunkan, atau menunda or delay the achievement of the Company’s objectives;
pencapaian sasaran Perseroan;
2. Menguji, memastikan, dan mengevaluasi akurasi 2. Testing, validating, and evaluating the accuracy of
data dan informasi yang diperoleh; data and information obtained;
3. Mengkomunikasikan setiap tahapan proses 3. Communicating each stage of the risk management
manajemen risiko dengan melibatkan pihak internal process, involving internal and external stakeholders;
dan eksternal Perseroan;
4. Mempertimbangkan informasi mengenai paparan 4. Considering risk exposure and risk appetite
risiko dan selera risiko (risk appetite) yang information in each decision-making process;
terkandung dalam setiap pilihan;
5. Mengelola ketidakpastian dengan membentuk 5. Managing uncertainty by establishing control
mekanisme pengendalian, memaksimalkan mechanisms, maximizing opportunities, and
peluang, dan meminimalkan dampak negatif dengan minimizing negative impacts to ensure risks are
memastikan bahwa risiko-risiko diidentifikasi, dinilai, identified, assessed, and addressed effectively;
dan direspons secara efektif;
6. Membuat laporan analisis, dan rekomendasi kepada 6. Preparing analytical reports and recommendations
Direktur Utama dan Komite Manajemen Risiko; for the President Director and the Risk
Management Committee;
7. Memantau, menganalisis dan melapor kan 7. Monitoring, analyzing, and reporting on the
pelaksanaan tindak lanjut perbaikan yang implementation of recommended corrective actions;
telah disarankan;
8. Bekerja sama dengan unit - unit Perseroan terkait; 8. Collaborating with other Company units;
9. Menyusun program untuk mengevaluasi mutu 9. Developing programs to evaluate the quality of its
kegiatan Manajemen Risiko yang dilakukannya; dan risk management activities; and
10. Melakukan pemeriksaan khusus apabila diperlukan. 10. Conducting special audits when necessary.
Kewenangan Unit Manajemen Risiko Authority of Risk Management Unit
1. Mengakses seluruh informasi yang relevan tentang 1. Access all relevant information regarding the
Perseroan terkait dengan tugas dan fungsinya; Company related to its duties and functions;
2. Melakukan komunikasi secara langsung dengan 2. Communicate directly with employees, the Board of
Karyawan, Direksi, dan/atau Komite Manajemen Directors, and/or the Risk Management Committee;
Risiko;
3. Mengadakan rapat secara berkala dan insidentil 3. Conduct regular and ad hoc meetings with
dengan Karyawan, Direksi, dan/atau Komite employees, the Board of Directors, and/or the Risk
Manajemen Risiko; dan Management Committee; and
4. Melakukan koordinasi kegiatannya dan mengawasi 4. Coordinate activities and oversee the implementation
implementasi strategi dan kebijakan manajemen of risk management strategies and policies across
risiko di seluruh Manajemen Perseroan. the Company’s management.
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Profil Kepala Unit Manajemen Risiko Profile of the Head of Risk Management
Unit
Billie Kamarudin
Kepala Unit Manajemen Risiko
Head of Risk Management Unit
43 Tahun
43 Years Old
Indonesia
Indonesian
Pendidikan Educational Background
• Magister (S2), Universitas Tarumanegara (2011). • Master’s Degree (M.S.), Universitas Tarumanegara
(2011).
• Sarjana (S1), Universitas Atmajaya (2005). • Bachelor’s Degree (B.A.), Universitas Atmajaya
(2005).
Dasar Pengangkatan Legal Basis of Appointment
Surat Keputusan Direksi PT Prima Andalan Mandiri Board of Directors’ Decree of PT Prima Andalan
TBK Nomor: 013/PAM_BOD/VII/2024. Mandiri Tbk No. 013/PAM_BOD/VII/2024.
Pengalaman Kerja Work Experience
• Finance and Accounting Manager PT Mandala • Finance and Accounting Manager, PT Mandala
Karya Prima (Mandiri Group) (2012- sekarang); Karya Prima (Mandiri Group) (2012 – present);
• Assistant Manager Internal Audit PT Erajaya • Assistant Manager, Internal Audit, PT Erajaya
Swasembada Group (2008 2011); Swasembada Group (2008 – 2011);
• Senior Internal Audit PT Dexamedica Group • Senior Internal Auditor, PT Dexamedica Group
(Anugrah Argon Medica, Dexamedica, Ferron) (January – December 2007); and
(Januari 2007-Desember 2007); dan
• Akuntan Publik, Johan Malonda Astika & Co, • Public Accountant, Johan Malonda Astika & Co,
Member of Nexia International (2004-2006). Member of Nexia International (2004 – 2006).
Afiliasi dengan anggota Direksi lainnya, anggota Affiliations with other members of Board of
Dewan Komisaris, dan pemegang saham utama Directors, Board of Commissioners, or major
shareholders
Tidak ada. None.
Akuntan Publik
Public Accountant
Akuntan Publik merupakan organ eksternal Perseroan The Public Accountant serves as an external body of
yang menjalankan tugas untuk memberikan opini terkait the Company, responsible for providing an independent
kesesuaian penyajian laporan keuangan Perusahaan opinion on whether the Company’s financial statements
terhadap Standar Akuntansi Keuangan (SAK) yang are presented in accordance with the Financial
berlaku di Indonesia. Pelaksanaan audit eksternal pada Accounting Standards (SAK) applicable in Indonesia.
Perseroan dilaksanakan oleh auditor eksternal yaitu The Company’s external audit is conducted by an
Kantor Akuntan Publik yang telah disahkan melalui independent public accounting firm appointed through
RUPS Tahunan 2025 yaitu Kantor Akuntan Publik Rintis, the 2025 Annual General Meeting of Shareholders
Jumadi, Rianto & Rekan. (AGMS), namely Rintis, Jumadi, Rianto & Rekan Public
Accounting Firm.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Mekanisme Penunjukkan Akuntan Publik Mechanism for Appointing Public
Accountant
Mekanisme penunjukkan Kantor Akuntan Publik The appointment of a Public Accounting Firm is
pada Perseroan ditetapkan melalui RUPS Tahunan determined by the AGMS based on recommendations
berdasarkan rekomendasi dari Dewan Komisaris dan from the Board of Commissioners and the Audit
Komite Audit. Dalam pelaksanaan penunjukannya, Committee. In executing the appointment, the Company
Perseroan merujuk pada Peraturan Otoritas Jasa refers to the Financial Services Authority Regulation
Keuangan No. 13/POJK.03/2017 tentang Penggunaan No. 13/POJK.03/2017 regarding the Use of Public
Jasa Akuntan Publik dan Kantor Akuntan Publik dalam Accountant Services and Public Accounting Firms in
Kegiatan Jasa Keuangan. Financial Services Activities.
Di tahun 2025, laporan keuangan konsolidasian In 2025, the Company’s consolidated financial
Perusahaan diaudit oleh Kantor Akuntan Publik Rintis, statements were audited by Rintis, Jumadi, Rianto &
Jumadi, Rianto & Rekan dengan imbalan jasa audit Rekan Public Accounting Firm, with an audit fee of
sebesar Rp2.184.000.000 (all entities). Rp2,184,000,000 for all entities.
Periode Audit dan Biaya Audit
Audit Period and Audit Fees
KAP
Tahun Auditor Public Alamat Nilai Jasa Rung Lingkup Jasa Opini
Year Auditor Accounting Address Audit Fee Scope of Services Opinion
Firm (KAP)
2025 Toto Rintis, Jumadi, WTC 3, Jl. Rp2.184.000.000 Melaksanakan audit Wajar Tanpa
Harsono Rianto & Rekan Jenderal (all entities) laporan keuangan. Pengecualian
Sudirman Conducted audit of Unqualified
Kav. 29-31, financial statements. Opinion
Jakarta 12920
Indonesia
2024 Toto Rintis, Jumadi, WTC 3, Jl. Rp2.100.000.000 Melaksanakan audit Wajar Tanpa
Harsono Rianto & Rekan Jenderal (all entities) laporan keuangan. Pengecualian
Sudirman Conducted audit of Unqualified
Kav. 29-31, financial statements. Opinion
Jakarta 12920
Indonesia
2023 Toto Tanudiredja, WTC 3, Jl. Rp2.000.000.000 Melaksanakan audit Wajar Tanpa
Harsono Wibisana, Jenderal (all entities) laporan keuangan. Pengecualian
Rintis, & Sudirman Conducted audit of Unqualified
Rekan Kav. 29-31, financial statements. Opinion
Jakarta 12920
Indonesia
2022 Mento Purwantono, Gedung Bursa Rp1.740.000.000 Melaksanakan audit Wajar Tanpa
Sungkoro & EfekJakarta, laporan keuangan. Pengecualian
Surja Public Tower 2 Lt. 7, Conducted audit of Unqualified
Accounting Jl. Jenderal financial statements. Opinion
Firm (Member Sudirman
of Ernst Kav. 52-53,
& Young Jakarta 12190,
Global Limited) Indonesia
2021 Mento Purwantono, Gedung Bursa Rp1.490.000.000 Melaksanakan audit Wajar Tanpa
Sungkoro & Efek Jakarta, laporan keuangan. Pengecualian
Surja Public Tower 2 Lt. 7, Conducted audit of Unqualified
Accounting Jl. Jenderal financial statements. Opinion
Firm (Member Sudirman Kav.
of Ernst 52-53, Jakarta
& Young 12190,
Global Limited) Indonesia
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Sistem Pengendalian Internal
Internal Control System
Perseroan menjalankan Sistem Pengendalian Internal The Company implements an Internal Control System as
sebagai fungsi kontrol yang menunjang peran Direksi a control function that supports the Board of Directors
dalam mengelola dan mengamankan aset keuangan in managing and safeguarding financial assets and
serta efisiensi operasional. Perseroan menetapkan ensuring operational efficiency. The Company
secara berkesinambungan suatu mekanisme proses continuously establishes a supervisory mechanism
pengawasan melalui Sistem Pengendalian Internal through the Internal Control System, with the quality of
dengan kualitas desain dan pelaksanaan yang its design and implementation influenced by the Board of
dipengaruhi oleh Dewan Komisaris, Direksi, serta seluruh Commissioners, the Board of Directors, and all officers
pejabat dan pegawai Perseroan. and employees of the Company.
Melalui Sistem Pengendalian Internal, Perseroan dapat Through the Internal Control System, the Company can
mengidentifikasi potensi risiko suatu kejadian yang dapat identify potential risks that may affect its condition,
mempengaruhi kondisi Perseroan, sehingga risiko dapat enabling risks to be managed within the defined risk
dikelola dalam batas toleransi (risk appetite). Dengan appetite. Consequently, the Company is confident
demikian, Perseroan memiliki keyakinan bahwa tujuan that organizational objectives, operational efficiency,
organisasi, efisiensi operasional, keandalan pelaporan, reliability of reporting, regulatory compliance, and
dan kepatuhan terhadap peraturan, perlindungan protection of assets from misuse or loss can be
terhadap aset dari penyalahgunaan dan kerugian dapat achieved, thereby supporting the long-term business
tercapai, demi mendukung pencapaian tujuan bisnis goals of the Company.
Perseroan dalam jangka panjang.
Pengimplementasian Sistem Pengendalian Internal The implementation of the Internal Control System is
di Perseroan dilakukan berdasarkan metode standar based on the standard methodology of the Committee of
Committee of Sponsoring Organizations of the Treadway Sponsoring Organizations of the Treadway Commission
Commission (COSO) Internal Control Framework (COSO) Internal Control Framework, which consists of
yang mencakup lima komponen yang saling terkait five interrelated components:
sebagai berikut:
1. Lingkungan Pengendalian 1. Control Environment
Merupakan dasar komponen pengendalian internal It serves as the foundation of internal control,
yang menyediakan arahan bagi organisasi dan providing direction for the organization and
memengaruhi kesadaran pengendalian dari orang- influencing the control consciousness of personnel.
orang yang ada di dalam Perseroan. Beberapa faktor Key factors within the Control Environment include
yang berpengaruh di dalam Control Environment integrity and ethical values, commitment to
antara lain integritas dan nilai etik, komitmen competence, the roles of the Board of Directors and
terhadap kompetensi, Direksi dan Komite Audit, gaya Audit Committee, management style and operational
manajemen dan gaya operasi, struktur organisasi, practices, organizational structure, delegation of
pemberian wewenang dan tanggung jawab, praktik authority and responsibility, and human resource
dan kebijakan SDM; policies and practices;
2. Penilaian Risiko 2. Risk Assessment
Menganalisis risiko yang relevan untuk mencapai This component involves analyzing relevant risks
tujuannya dan membentuk suatu dasar untuk to achieving objectives and forming a basis for
menentukan bagaimana risiko harus dikelola; determining how those risks should be managed;
3. Aktivitas Pengendalian 3. Control Activities
Memastikan bahwa tindakan yang diperlukan untuk This ensures that necessary actions are taken
menanggulangi risiko dalam pencapaian tujuan to mitigate risks in achieving the Company’s
Perseroan. Tindakan yang dilakukan untuk mengatasi objectives. These activities include preventive
risiko terdiri dari tindakan preventif dan tindakan measures, undertaken before a risk event occurs,
mitigasi. Tindakan preventif adalah tindakan yang and mitigation measures, implemented after a risk
dilakukan sebelum kejadian yang berisiko berlangsung, event has occurred;
sedangkan tindakan mitigasi adalah tindakan yang
dilakukan setelah kejadian berisiko berlangsung;
4. Informasi dan Komunikasi 4. Information and Communication
Menyediakan informasi yang relevan dalam This provides relevant information in financial
pelaporan keuangan meliputi sistem akuntansi berisi reporting, including an accounting system that
metode untuk mengidentifikasikan, menggabungkan, identifies, records, classifies, analyzes, and reports
menganalisis, mengklasikasi, mencatat dan transactions, while maintaining accountability for
melaporkan transaksi serta menjaga akuntabilitas assets and liabilities. Information must be identified,
aset dan kewajiban. Informasi tersebut harus recorded, and communicated in a form and timeframe
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diidentifikasi, tergambar dan terkomunikasi dalam that enables personnel to fulfill their responsibilities;
sebuah form dan time frame yang memungkinkan and
orang-orang menjalankan tanggung jawabnya; dan
5. Pemantauan Pengendalian Internal 5. Monitoring of Internal Controls
Merupakan proses yang menentukan kualitas It determines the quality of internal control
kinerja pengendalian internal sepanjang waktu. performance over time. Monitoring involves
Pemantauan meliputi penentuan desain dan assessing the design and operational effectiveness
operasi pengendalian tepat waktu dan pengambilan of controls and taking corrective actions when
tindakan koreksi. Proses ini dilaksanakan melalui necessary. This process is conducted through
kegiatan yang berlangsung secara terus menerus, ongoing activities, separate evaluations, or a
evaluasi secara terpisah, atau dengan berbagai combination of both. The Company’s Internal Audit
kombinasi dari keduanya. Dalam hal ini Audit Internal contributes to monitoring activities.
Perseroan memberikan kontribusi dalam memantau
aktivitas Perseroan.
Tujuan Pengendalian Objectives of Internal Control
Pengimplementasian Sistem Pengendalian Internal pada The Internal Control System aims to protect the
Perseroan bertujuan untuk mengamankan investasi Company’s investments and assets. The effectiveness of
dan aset yang dimiliki Perseroan. Kesuksesan dari its implementation is overseen by the Board of Directors,
pelaksanaan Sistem Pengendalian Internal berada di the Board of Commissioners, and managers responsible
bawah pengawasan dari Direksi, Dewan Komisaris, dan for each area.
Manajer yang menjabat di setiap bidang.
Perseroan akan memastikan bahwa sistem ini dijalankan The Company ensures that this system is implemented
melalui mekanisme yang baik, sehingga mampu effectively, resulting in strong control and risk mitigation
berdampak pada tercapainya pengendalian dan mitigasi across all business lines.
risiko secara efektif di seluruh lini bisnis.
Evaluasi Sistem Pengendalian Internal Evaluation of Internal Control System
Manajemen Perseroan bertanggung jawab atas The Company’s management is responsible for
terselenggaranya Sistem Pengendalian Intern yang maintaining a reliable and effective Internal Control
andal dan efektif, serta memastikan terlaksana dan System, ensuring that it is embedded at every
melekatnya Sistem Pengendalian Intern pada setiap organizational level.
tingkatan organisasi Perseroan.
Satuan Pengawasan Internal pada Perseroan melakukan The Internal Control Unit evaluates the adequacy and
evaluasi terkait kecukupan serta efektivitas implementasi effectiveness of the Internal Control System to support
Sistem Pengawasan Internal secara menyeluruh guna the Board of Directors in making informed decisions and
mendukung keputusan dan kebijakan Direksi terkait policies regarding the system’s performance.
efektivitas Sistem Pengendalian Internal Perseroan yang
telah diterapkan.
Hasil evaluasi ini kemudian disampaikan oleh The evaluation results are submitted to management
Satuan Pengawas Internal kepada Manajemen untuk for follow-up and monitoring, ensuring that the Internal
ditindaklanjuti dan dimonitor pelaksanaannya, sehingga Control System operates effectively throughout
dapat memastikan berjalannya Sistem Pengendalian the Company.
Internal secara efektif pada Perseroan.
Berdasarkan evaluasi yang telah dilakukan sepanjang Based on evaluations conducted during 2025, it is
tahun 2025, dinyatakan bahwa Sistem Pengendalian confirmed that the Company’s Internal Control System
Internal pada Perseroan telah berjalan secara memadai. has been adequately implemented.
Pernyataan Direksi dan/atau Dewan Statement of Board of Directors and/or
Komisaris atas Kecukupan Sistem Board of Commissioners on Adequacy of
Pengendalian Internal Internal Control System
Dewan Komisaris/Direksi/Komite Audit menyatakan The Board of Commissioners, Board of Directors,
bahwa Sistem Pengendalian Internal yang telah and Audit Committee affirm that the Internal
diimplementasikan di sepanjang tahun 2025 telah Control System implemented throughout 2025
berjalan sesuai dengan kebutuhan Perseroan. has functioned in accordance with the Company’s
operational requirements.
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Manajemen Risiko [OJK E.3][GRI 2-25]
Risk Management
Dasar Pelaksanaan Manajemen Risiko Basis for Risk Management Implementation
Manajemen risiko merupakan bagian dari sistem Risk management is an integral component of the
pengendalian internal pada Perseroan. Perseroan Company’s internal control system. The Company
menyadari adanya berbagai potensi risiko yang dapat recognizes the existence of various potential risks that
mengganggu kelancaran kinerja operasional dan may disrupt operational and financial performance. In
keuangan. Dengan arena alasan tersebut, Perseroan response, the Company has proactively developed an
sejak dini telah mengembangkan Sistem Manajemen integrated Risk Management System at the corporate
Risiko yang terintegrasi di tingkat korporasi dengan level, involving all business units.
melibatkan masing-masing satuan kerja.
Pengembangan Sistem Manajemen Risiko merupakan The development of the Risk Management System is an
bagian tak terpisahkan dari strategi jangka panjang inseparable part of the Company’s long-term strategy,
yang bertujuan untuk mengidentifikasi semua risiko dan aimed at identifying all risks and managing risk positions
mengelola posisi risiko sesuai dengan kebijakan dan in accordance with the Company’s policies and risk
risk appetite Perseroan. Dengan pengimplementasian appetite. By implementing a robust and integrated Risk
Manajemen Risiko yang baik dan terintegrasi, Perseroan Management framework, the Company is confident
memiliki keyakinan bahwa pelaksanaan operasional that its operational activities will not encounter
perusahaan tidak terdapat risiko signifikan yang significant risks.
dapat timbul.
Sebagai panduan Manajemen Risiko, Perseroan As a guideline, the Company anticipates all negative
mengantisip asi segala damp ak negatif dar i impacts arising from uncertainty and opportunities on
ketidakpastian dan peluang pada hasil yang diharapkan expected outcomes against its objectives, based on ISO
terhadap sasaran dan tujuan yang berlandaskan pada 9001:2015, ISO 27001:2013, and ISO 31000:2018. The
ISO 9001:2015, ISO 27001:2013, dan ISO 31000:2018. Company’s Risk Management implementation refers to
Penerapan Manajemen Risiko Perseroan merujuk kepada ISO 31000:2018.
ISO 31000:2018.
Kebijakan Manajemen Risiko Perseroan Company Risk Management Policy
PT. Prima Andalan Mandiri Tbk menganut prinsip PT Prima Andalan Mandiri Tbk adheres to prudence
kehatihatian dan profesional dalam mengelola and professionalism in managing corporate risk through
manajemen risiko perusahaan yang disebut “Mandiri the “Mandiri Risk Management (MMR)” framework to
Risk Management (MMR)” untuk mencapai tujuan dan achieve its business objectives.
sasaran perusahaan.
MMR ditetapkan oleh Direksi sebagai acuan dalam MMR is established by the Board of Directors as a
mencapai tujuan jangka panjang perusahaan dan reference for achieving long-term corporate goals
sebagai bentuk komitmen penerapan manajemen and demonstrates a commitment to comprehensive
risiko pada seluruh organisasi secara luas dan terpadu, and integrated risk management throughout
dalam rangka mempercepat pencapaian visi dan the organization. This framework supports the
misi perusahaan, serta menyediakan kerangka kerja acceleration of the Company’s vision and mission while
untuk menerapkan manajemen risiko yang sistematis providing a structured and measurable approach to
dan terukur. risk management.
Adapun tujuan dari MMR pada Perseroan adalah The objectives of MMR are:
sebagai berikut:
1. Melindungi perusahaan dari faktor-faktor yang dapat 1. To protect the Company from factors that may
menghambat pencapaian tujuan perusahaan; impede the achievement of corporate objectives;
2. Informasi mengenai berbagai risiko yang timbul 2. To ensure that risk-related information arising from
dari proses Manajemen Risiko dilaporkan secara the Risk Management process is adequately reported
memadai dan digunakan sebagai dasar pengambilan and used as a basis for decision-making; and
keputusan oleh Perusahaan; dan
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3. Meminimalkan risiko kerugian, meningkatkan 3. To minimize potential losses and enhance competitive
keunggulan kinerja kompetitif perusahaan melalui performance through effective risk management.
manajemen risiko yang tepat.
Jenis Risiko yang Dihadapi Types of Risks Faced
Perseroan menyadari adanya berbagai potensi risiko The Company acknowledges that various risks may
yang dapat timbul dalam setiap aktivitas bisnis, arise in all business activities, whether they originate
baik risiko yang berasal dari internal dan/ataupun internally or externally to the Company. Accordingly,
eksternal Perseroan. Untuk itu, Perseroan senantiasa the Company continuously identifies potential risks and
mengidentifikasi dan berupaya merencanakan langkah develops mitigation measures for each business activity.
mitigasi berbagai risiko yang berpotensi timbul dalam
setiap aktivitas bisnis.
Untuk potensi risiko yang bersifat internal, Perseroan For internal risks, the Company aims to control and
sedapat mungkin mengendalikan dan meminimalkan minimize their occurrence through prudence, good
keberadaannya melalui penerapan prinsip kehati- governance, and adherence to risk management
hatian, tata kelola yang baik, berlandaskan prinsip principles. For external risks, the Company carefully
manajemen risiko. Sedangkan untuk risiko-risiko yang identifies potential impacts and their relevance to
bersifat eksternal, sedapat mungkin diidentifikasi the Company.
secara seksama atas potensi dan dampaknya terhadap
Perseroan.
Berdasarkan arah strategi serta sasaran yang ingin Based on strategic directions and corporate objectives,
dicapai Perseroan, maka jenis risiko yang dihadapi the risks faced by the Company are categorized
Perusahaan dapat dikelompokkan ke dalam kategori as follows:
risiko sebagai berikut:
1. Risiko utama yang mempunyai pengaruh signifikan 1. Ke y r i s k s w i t h s i g n i f i c a n t i m p a c t o n
terhadap kelangsungan usaha Perseroan; business continuity;
2. Risiko ketergantungan dengan kegiatan usaha 2. Risks related to dependence on subsidiary operations;
Entitas Anak;
3. Risiko usaha yang bersifat material baik secara 3. Material business risks, direct or indirect, affecting
langsung maupun tidak langsung yang dapat financial performance and condition, including:
memengaruhi hasil usaha dan kondisi keuangan
Perseroan yang meliputi:
a. Risiko fluktuasi harga batu bara; a. Coal price fluctuations;
b. Risiko kebijakan pemerintah di negara b. G o v e r n m e n t p o l i c i e s i n e x p o r t
tujuan ekspor; destination countries;
c. Risiko perubahan teknologi; c. Technological changes;
d. Risiko terkait tenaga kerja; d. Labor-related risks;
e. Risiko terkait investasi atau aksi korporasi; e. Investment or corporate action risks;
f. Risiko tidak adanya kontrak dari pelanggan; f. Absence of customer contracts;
g. Risiko keterbatasan cadangan batu bara dalam g. Long-term limitations in coal reserves if
jangka panjang apabila sumber daya yang resources cannot be converted into economically
tersedia tidak dapat diubah menjadi cadangan viable reserves;
batu bara yang ekonomis;
h. Risiko persaingan usaha; h. Market competition risks;
i. Risiko kegagalan dalam memenuhi peraturan i. Non-compliance with regulations in coal mining
perundang-undangan yang berlaku dalam and environmental sectors; and
industri pertambangan batu bara dan bidang
lingkungan hidup; dan
j. Risiko cuaca, bencana alam dan kecelakaan. j. Weather, natural disasters, and accident risks.
4. Risiko umum yang meliputi: 4. General risks, including:
a. Risiko perekonomian global; a. Global economic risks;
b. Risiko perubahan nilai tukar mata uang asing; b. Foreign exchange rate fluctuations;
c. Kepatuhan terhadap peraturan perundang- c. Compliance with applicable laws in mineral and
undangan yang berlaku terkait bidang usaha coal mining;
pertambangan mineral dan batu bara;
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d. Kondisi sosial dan politik di Indonesia; d. Social and political conditions in Indonesia;
e. Gugatan hukum; dan e. Legal claims; and
f. Perubahan kebijakan atau peraturan Pemerintah. f. Changes in government policies or regulations.
5. Risiko bagi Investor yang meliputi: 5. Investor-Related risks, including:
a. Kondisi pasar modal Indonesia yang dapat a. Indonesian capital market conditions affecting
mempengaruhi harga dan likuiditas saham share prices and liquidity; and
Perseroan; dan
b. Harga Penawaran atas saham yang Ditawarkan b. The Offer Price of the Company’s Offered
Perseroan mungkin tidak dapat mengindikasikan Shares may not be indicative of the Company’s
harga saham Perseroan yang akan berlaku di actual share price on the stock market, and the
pasar perdagangan saham, dan harga Saham Company’s Offered Share price may change.
yang ditawarkan Perseroan dapat berfluktuasi.
Evaluasi atas Efektivitas Sistem Evaluation of Effectiveness of Risk
Manajemen Risiko Management System
Kapabilitas dan optimalisasi sistem manajemen risiko The capability and optimization of the Company’s Risk
Perseroan tercermin dari efektivitas penerapan model Management System are reflected in the effectiveness
serta keakuratan dalam mengidentifikasi berbagai of its applied models and the accuracy in identifying
faktor risiko. Semakin optimal penerapannya, semakin various risk factors. The more optimally the system
kuat juga penciptaan budaya manajemen risiko secara is implemented, the stronger the establishment of a
menyeluruh pada setiap lini dan proses bisnis Perseroan. comprehensive risk management culture across all
Dengan demikian, hal ini menjadi fondasi penting bagi business lines and processes. This, in turn, forms a
terbentuknya ketahanan organisasi yang solid, adaptif, critical foundation for building a resilient, adaptive, and
dan berkelanjutan. sustainable organization.
Untuk itu, secara berkala dan berkesinambungan, Accordingly, the Company conducts regular and
Perseroan senantiasa melakukan evaluasi terhadap continuous evaluations of the implemented Risk
Sistem Manajemen Risiko yang diterapkan. Langkah Management System. This step is crucial to assess the
ini sangat penting untuk mengetahui tingkat efektivitas effectiveness of Risk Management in addressing and
penerapan Manajemen Risiko dalam menangani dan managing potential risks across all business activities.
mengelola potensi risiko-risiko yang dimiliki Perseroan
dalam setiap aktivitas bisnisnya.
Selama tahun 2025, Perseroan berpandangan bahwa Throughout 2025, the Company considers that its Risk
Sistem Manajemen Risiko telah diterapkan dengan Management System was implemented effectively
efektif dan efisien. Hal tersebut setidaknya terlihat dari and efficiently. This is evident in the existence of the
telah terdapatnya mekanisme penyampaian profil risiko established mechanisms for reporting risk profiles and
dan pengelolaan risiko sampai ke level anak perusahaan managing risks down to the subsidiary level, the formal
dengan ditetapkannya risk owner dan risk officer serta designation of risk owners and risk officers, and the
terdapat evaluasi secara berkala atas standar pedoman periodic evaluation of management standards and
manajemen yang ada di Perseroan. guidelines in place within the Company.
Pernyataan Direksi dan/atau Dewan Statement of Board of Directors and/
Komisaris atau Komite Audit atas or Board of Commissioners or Audit
Kecukupan Sistem Manajemen Risiko Committee on Adequacy of Risk
Management System
Dewan Komisaris/Direksi/Komite Audit menyatakan The Board of Commissioners, the Board of Directors,
bahwa Sistem Manajemen Risiko yang telah and/or the Audit Committee hereby confirm that the Risk
diimplementasikan di sepanjang tahun 2025 telah Management System implemented throughout 2025
berjalan sesuai dengan kebutuhan Perseroan. has operated in accordance with the Company’s needs.
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Komunikasi Keprihatinan Kritis [GRI 2-16]
Critical Concern Communication
Perseroan memiliki mekanisme komunikasi yang The Company has established a communication
memungkinkan pemangku kepentingan menyampaikan mechanism that enables stakeholders to raise critical
keprihatinan kritis terkait aspek lingkungan, sosial, concerns related to environmental, social, and
dan tata kelola melalui forum pemangku kepentingan, governance aspects through stakeholder forums, regular
pertemuan rutin, serta saluran pelaporan internal. meetings, and internal reporting channels. Critical
Keprihatinan kritis menyangkut berbagai isu penting concerns refer to significant or serious issues that may
atau serius yang dapat memengaruhi kelangsungan affect the Company’s business continuity, reputation,
usaha, reputasi, kepatuhan, atau kinerja keberlanjutan compliance, or sustainability performance. Any concerns
perusahaan. Setiap keprihatinan yang disampaikan submitted through official channels, such as stakeholder
melalui berbagai kanal resmi, seperti forum pemangku forums, regular community meetings, or the internal
kepentingan, pertemuan rutin dengan masyarakat reporting system, are addressed professionally by
sekitar, serta sistem pelaporan internal, ditindaklanjuti management and the relevant units.
secara profesional oleh manajemen dan unit terkait.
Selama tahun 2025, Perseroan tidak menghadapi Throughout 2025, the Company did not receive
keprihatian kritis yang disampaikan pemangku any critical concerns from stakeholders related to
kepentingan baik terkait insiden K3, dampak kegiatan occupational health and safety incidents, mining activity
tambang, maupun isu kepatuhan, etika, benturan impacts, compliance issues, ethical matters, conflicts
kepentingan dan sebagainya. of interest, or other similar issues.
Perkara Penting Tahun 2025
Significant Matters in 2025
Sepanjang tahun 2025, tidak terdapat perkara penting Throughout 2025, there were no significant legal
baik perkara perdata maupun pidana yang terjadi pada matters, whether civil or criminal, arising from the
transaksi Perseroan, kegiatan operasional Perseroan Company’s transactions, operational activities, or those
maupun yang memiliki pengaruh signifikan terhadap that could have a material impact on the Company’s
keberlangsungan Perseroan. Di tahun 2025 juga tidak continuity. In addition, during 2025, no significant
terdapat perkara penting yang dihadapi oleh anggota legal matters were encountered by members of the
Dewan Komisaris dan/atau Direksi, maupun entitas anak. Board of Commissioners, the Board of Directors, or the
Company’s subsidiaries.
Informasi Sanksi Administrasi
Administrative Sanctions Information
Sampai dengan akhir tahun 2025, Perseroan tidak As of the end of 2025, the Company did not receive
menerima sanksi administratif dari otoritas terkait, any administrative sanctions from relevant authorities,
seperti OJK atau instansi lain. including the Financial Services Authority (OJK) or other
regulatory bodies.
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Akses Informasi dan Data Perusahaan
Access to Company Information and Data
Perseroan berkomitmen untuk senantiasa memberikan The Company is committed to providing stakeholders
kemudahan bagi pemangku kepentingan dan and the public with convenient access to information
masyarakat untuk mengakses informasi mengenai regarding the Company’s financials, corporate
informasi finansial dan perusahaan, publikasi, produk publications, products, and corporate actions, which can
dan aksi korporasi yang dapat diakses melalui situs web be accessed via the website: www.mandiricoal.co.id.
www.mandiricoal.co.id.
Informasi dalam situs web tersebut tersedia dalam The information on the website is available in
bahasa Indonesia dan bahasa Inggris. Untuk both Indonesian and English. For further inquiries,
mendapatkan informasi lebih lanjut, pemegang stakeholders may contact the Company’s Corporate
kepentingan dapat menghubungi Corporate Secretary/ Secretary/Investor Relations by email at corporate.
Investor Relations Perseroan dengan mengirim email ke: secretary@mandiricoal.co.id or by phone at (021)
corporate.secretary@mandiricoal.co.id atau telepon ke 29333189/29333190.
(021) 29333189/29333190.
Kode Etik [GRI 2-23, 2-24]
Code of Conduct
Perseroan memiliki Kode Etik yang merupakan The Company has established a Code of Conduct,
bagian integral dari Budaya Perseroan dalam which forms an integral part of the Company’s culture in
mengimplementasikan GCG pada seluruh insan implementing Good Corporate Governance (GCG) across
Perusahaan. Kode etik ini terbentuk dari visi, misi, all personnel. This Code of Conduct is derived from the
serta nilai- nilai budaya Perusahaan yang terdiri dari Company’s vision, mission, and cultural values, which
Sustainability, Growth, dan Value Creation. consist of Sustainability, Growth, and Value Creation.
Perseroan senantiasa menyosialisasikan Nilai-Nilai The Company continuously communicates the values
dalam Kode Etik ini kepada seluruh insan Perseroan contained in this Code of Conduct to all personnel as a
sebagai pedoman dalam melaksanakan aktivitas usaha guiding framework for carrying out day-to-day business
sehari-hari. Penerapan nilai-nilai ini secara konsisten activities. Consistent adherence to these values reflects
merupakan komitmen dan tanggung jawab seluruh the commitment and responsibility of all levels of the
jajaran Perseroan, termasuk Dewan Komisaris, Direksi, Company, including the Board of Commissioners, Board
Manajemen, dan seluruh karyawan. of Directors, Management, and employees.
Pokok-Pokok Kode Etik Key Principles of Code of Conduct
Pokok-pokok kode etik yang ada di Perseroan terbagi The Company’s Code of Conduct is organized into two
menjadi 2 (dua), yakni: Etika Bisnis dan Etika Kerja. main categories: Business Ethics and Work Ethics.
Bentuk Sosialisasi Kode Etik Code of Conduct Dissemination
Perseroan mengenalkan Kode Etik pada seluruh The Company introduces the Code of Conduct at
tingkatan di dalam Perusahaan dan tertulis dalam all levels of the organization and incorporates it into
kontrak kerja perekrutan pegawai yang harus dipahami employment contracts, which all employees are required
dan ditandatangani oleh seluruh pegawai. Dengan to understand and sign. This ensures that all employees
demikian, seluruh pegawai diharapkan dapat berperilaku act in accordance with the Company’s values and
sesuai Nilai-Nilai Perseroan dan menerapkan Kode consistently apply the Code of Conduct in their daily
Etik dalam kegiatan sehari-hari. Perseroan secara activities. The Company also periodically organizes
berkala mengadakan acara untuk mengingatkan dan events to reinforce and emphasize the application of
menekankan penerapan Kode Etik ini bagi para pegawai. the Code of Conduct among employees.
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Pernyataan Penerapan Kode Etik Statement on Code of Conduct
Implementation
Perseroan mengupayakan penerapan standar etika The Company strives to uphold the highest ethical
terbaik dalam menjalankan segenap aktivitas bisnis standards in conducting all business activities, in
sesuai dengan visi, misi, dan budaya yang dimiliki melalui alignment with its vision, mission, and corporate culture,
implementasi konsep kode etik Perseroan. Dalam hal through the implementation of the Company’s Code of
ini, Perseroan telah mengembangkan konsep tata Conduct. To this end, the Company has developed a
kelola perusahaan yang baik dengan telah merumuskan sound corporate governance framework and formulated
berbagai kebijakan yang menyangkut etika Perseroan. various policies addressing ethical standards within
the organization.
Jumlah Pelanggaran Kode Etik Tahun Total of Code of Conduct Violations in
2025 2025
Di tahun 2025, Perseroan tidak menemukan adanya In 2025, the Company did not receive any reports of
laporan terkait pelanggaran terhadap kode etik yang violations related to the implementation of its Code
diterapkan di Perseroan. of Conduct.
Benturan/Konflik Kepentingan [GRI 2-15]
Conflicts of Interest
Perseroan menetapkan kebijakan yang jelas dan tegas The Company has established clear and stringent
mengenai benturan kepentingan dan transaksi benturan policies regarding conflicts of interest and conflict-
kepentingan untuk memastikan setiap keputusan bisnis of-interest transactions to ensure that all business
diambil secara objektif, transparan, dan berorientasi pada decisions are made objectively, transparently, and in
kepentingan perusahaan serta pemegang saham secara the best interests of the Company and its shareholders
keseluruhan. Pengaturan ini penting guna mencegah as a whole. These arrangements are crucial to prevent
potensi penyalahgunaan wewenang oleh pihak internal, potential misuse of authority by internal parties,
seperti direksi, komisaris, maupun pemegang saham such as members of the Board of Directors, Board
pengendali, yang dapat mengutamakan kepentingan of Commissioners, or controlling shareholders, who
pribadi atau kelompok tertentu di atas kepentingan might prioritize personal or group interests over those
perusahaan. Dengan adanya kebijakan dan mekanisme of the Company. By implementing policies and oversight
pengawasan yang sesuai dengan ketentuan POJK mechanisms in accordance with the Financial Services
No. 42/POJK.04/2020 tentang Transaksi Afiliasi dan Authority Regulation (POJK) No. 42/POJK.04/2020
Transaksi Benturan Kepentingan, Perseroan dapat on Affiliate Transactions and Conflict-of-Interest
meminimalkan risiko kerugian finansial maupun reputasi, Transactions, the Company can minimize the risk
serta memperkuat praktik tata kelola perusahaan of financial or reputational loss and reinforce good
yang baik (Good Corporate Governance) dalam setiap corporate governance practices in all transactions with
transaksi yang berpotensi mengandung benturan. potential conflicts.
Selama tahun 2025, Perseroan tidak melakukan During 2025, the Company did not engage in any
transaksi material yang mengandung benturan/ material transactions involving conflicts of interest.
konflik kepentingan.
Pada praktik penangangan benturan kepentingan, In managing potential conflicts, the Company adheres
Perseroan mengacu pada POJK No.42/ to POJK No. 42/POJK.04/2020 on Affiliate Transactions
POJK.04/2020 tentang Transaksi Afiliasi dan Transaksi and Conflict-of-Interest Transactions.
Benturan Kepentingan.
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Pakta Integritas [GRI 2-23, 2-24]
Integrity Pact
Perseroan memiliki Pakta Integritas yang bertujuan The Company has established an Integrity Pact aimed at
untuk menunjang tercapainya aspek-aspek keterbukaan promoting transparency and honesty, thereby supporting
dan kejujuran sehingga mampu menghadirkan kinerja the achievement of effective, efficient, high-quality, and
yang efektif, efisien, berkualitas, dan akuntabel. accountable performance. Through this mechanism, the
Dengan demikian, penerapan GCG diharapkan dapat implementation of Good Corporate Governance (GCG)
terimplementasi secara opimal ke seluruh lini organsasi is expected to be optimally integrated across all levels of
dan bisnis Perseroan. the Company’s organizational and business operations.
Pakta integritas tersebut memuat berbagai hal yang The Integrity Pact encompasses several measures to
mampu menegakkan implementasi GCG di dalam area uphold GCG implementation within the Company’s work
lingkungan kerja Perusahaan, yakni: environment, including:
1. Seluruh insan Perusahaan telah menandatangani 1. All personnel of the Company have signed a statement
pernyataan kepatuhan terhadap Pedoman Perilaku; dan of compliance with the Code of Conduct; and
2. Dalam rangka mengupayakan pemenuhan aspek 2. To ensure commitment and accountability, the
komitmen, Perusahaan telah menunjuk personil Company has appointed personnel responsible
yang memantau penerapan tata Kelola pada jajaran for monitoring the implementation of governance
Perusahaan dan menyampaikan laporan secara practices across the organization and providing
berkala kepada Direksi dan Dewan Komisaris. periodic reports to the Board of Directors and the
Board of Commissioners.
Sistem Pelaporan Pelanggaran [GRI 2-26]
Violation Reporting System
Whistleblowing System Whistleblowing System
Perseroan telah memiliki Sistem Pelaporan Pelanggaran The Company has established a Violation Reporting
(Whistleblowing System) sebagai mekanisme untuk System (Whistleblowing System) as a mechanism to
menghindari dan mengurangi kemungkinan pelanggaran, prevent and mitigate potential violations. This system
yang tidak terbatas pada etika bisnis dan etika kerja covers not only business ethics and work ethics
(Kode Etik), Anggaran Dasar Perusahaan, Perjanjian (Code of Conduct), but also the Company’s Articles of
Kemitraan, kontrak dengan pihak eksternal, rahasia Association, partnership agreements, contracts with
perusahaan, konflik kepentingan, dan peraturan yang external parties, company confidential information,
berlaku. conflicts of interest, and applicable regulations.
Sejalan dengan upaya pelaksanaan kegiatan usaha yang In line with the Company’s commitment to conduct
berlandaskan prinsip-prinsip Tata Kelola Perseroan business based on the principles of Good Corporate
(GCG), serta untuk memenuhi ketentuan perundang- Governance (GCG) and to comply with prevailing laws
undangan yang berlaku, maka pelanggaran terhadap and regulations, employees are expected to avoid
peraturan Perseroan, etika bisnis dan etika kerja adalah violations of Company rules, business ethics, and work
hal yang harus dihindari oleh karyawan. Hal ini merupakan ethics. This reflects the Company’s commitment to
wujud komitmen Perseroan untuk menciptakan situasi maintaining a clean and accountable work environment.
kerja yang bersih dan bertanggung jawab.
Untuk itu, Perseroan telah menyusun dan menerapkan To support this, the Company has developed and
sistem pelaporan pelanggaran dalam rangka memberikan implemented a reporting system that allows employees
kesempatan kepada karyawan untuk menyampaikan to submit reports regarding suspected violations of laws
laporan mengenai dugaan pelanggaran terhadap and/or internal Company regulations.
Peraturan perundang-undangan dan/ atau ketentuan
yang berlaku di internal Perseroan.
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Melalui sistem pelaporan pelanggaran ini, diharapkan Through this reporting system, the Company aims to
Perseroan dapat mendeteksi secara dini (early detect potential issues at an early stage. Complaints
warning) kemungkinan terjadinya masalah akibat suatu received via the system are addressed with appropriate
pelanggaran. Pengaduan yang diperoleh dari mekanisme attention and follow-up, including the imposition of
pelaporan pelanggaran perlu mendapat perhatian dan sanctions to provide a deterrent effect against violations.
tindak lanjut, termasuk pengenaan hukuman yang
tepat agar dapat memberikan efek jera bagi pelaku
pelanggaran.
Penyampaian Laporan Pelanggaran Submission of Violation Reports
Perusahaan memberikan kemudahan bagi karyawan The Company provides employees with multiple
dengan menyediakan berbagai fasilitas penyampaian channels for submitting reports, including a dedicated
laporan, yang terdiri dari email khusus untuk email address as part of the Company’s Violation
penyampaian laporan pelanggaran sebagai bagian dari Reporting System.
sistem pelaporan pelanggaran Perusahaan.
Pelapor harus menyertakan informasi lengkap Whistleblowers are required to provide complete
sebagai dasar pengambilan keputusan yang tepat, information to enable appropriate decision-making. This
yang mencakup indikasi, fakta pelanggaran, nama includes indications of the violation, factual evidence,
terlapor, cara melakukan pelanggaran, serta waktu dan the name of the alleged offender, the method of the
tempat terjadinya pelanggaran. Hal ini dilakukan untuk violation, and the time and place of occurrence. This
memastikan bahwa laporan dilakukan dengan iktikad ensures that all reports are made in good faith and
baik dan dapat dipertanggungjawabkan. are accountable.
Perlindungan bagi Whistleblower Protection for Whistleblowers
Perusahaan berkewajiban untuk memberikan rasa The Company is committed to ensuring the safety of
aman bagi pelapor terkait dengan ancaman/tindakan whistleblowers from threats or retaliation resulting from
yang didapat akibat laporan pelanggaran serta their reports. The Company guarantees confidentiality
merahasiakan dan memberikan perlindungan yang and provides adequate protection to whistleblowers
layak kepada pelapor dan/ atau menjadi saksi atas and/or witnesses of violations or criminal acts occurring
pelanggaran serta tindak pidana yang terjadi di internal within the Company. Such protection also extends to
Perusahaan. Perlindungan terhadap pelapor juga berlaku the personnel managing the reporting system, those
bagi para pengelola sistem pelaporan pelanggaran, conducting investigations, and any parties providing
pihak yang melaksanakan investigasi, maupun pihak- information related to the report.
pihak yang memberikan informasi terkait dengan
pengaduan tersebut.
Pihak Pengelola dan Cara Penanganan Responsible Parties and Complaint
Pengaduan Handling Procedures
Unit pelaporan pelanggan akan menindaklanjuti setiap The Customer Reporting Unit is responsible for following
pengaduan pelanggaran yang diterima oleh Perseroan up on any reported violations received by the Company,
dengan prosedur sebagai berikut: in accordance with the following procedures:
1. Pemeriksaan untuk memastikan kebenaran, khusus 1. An investigation is conducted to verify the accuracy
untuk dugaan penyimpangan yang dilakukan oleh of the report. Alleged violations involving members of
anggota Direksi akan diterima oleh Dewan Komisaris; the Board of Directors will be reviewed and accepted
dan by the Board of Commissioners; and
2. Jika kebenaran dugaan terbukti, Direksi akan 2. If the allegation is confirmed, the Board of Directors
menetapkan sanksi kepada pelaku pelanggaran atas will impose sanctions on the individual responsible,
masukan dari kelompok pemeriksa yang ditetapkan based on recommendations from the designated
sesuai ketentuan Perusahaan. Apabila pelanggaran review committee in accordance with the Company’s
oleh anggota Direksi dan/atau Dewan Komisaris regulations. In cases where the violation involves
terbukti, melalui mekanisme RUPS, pemegang saham members of the Board of Directors and/or the Board
akan memutuskan sanksi. of Commissioners, sanctions will be determined
by shareholders through the General Meeting of
Shareholders (GMS).
Hasil Penanganan Pengaduan Complaint Handling Outcomes
Di tahun 2025, Perseroan tidak menerima adanya In 2025, the Company did not receive any reports of
pelaporan kasus pelanggaran yang terjadi di violations occurring within the organization.
dalam Perusahaan.
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Kebijakan Anti Korupsi dan Anti Gratifikasi [GRI 2-23]
Anti-Corruption and Anti-Gratification Policy
Seluruh insan Perseroan mulai dari Dewan Komisaris, All personnel of the Company, from the Board of
Direksi, hingga seluruh karyawan menjalankan tugas Commissioners and Board of Directors to employees
dan tanggung jawabnya dengan senantiasa berpegang at all levels, carry out their duties and responsibilities
teguh pada nilai-nilai persaingan yang adil, sportivitas by adhering to the principles of fair competition,
dan profesionalisme, serta prinsip-prinsip GCG. Selain sportsmanship, professionalism, and Good Corporate
perilaku dan sikap para insannya, Perseroan juga Governance (GCG). Beyond the behavior and conduct of
berkomitmen untuk menciptakan dan senantiasa its personnel, the Company is committed to maintaining
menjaga kondisi lingkungan kerja dan usaha yang a healthy work and business environment and actively
sehat, serta berupaya menghindari perilaku maupun avoiding any actions that could give rise to conflicts
Tindakan yang dapat menimbulkan konflik kepentingan of interest, corruption, collusion, or nepotism (C/C/N).
dan Tindakan Korupsi, Kolusi, & Nepotisme (KKN). The prevention of corruption is a key focus, guided by
Pencegahan Tindakan antikorupsi juga menjadi perhatian the implementation of anti-corruption policies in line
Perusahaan dengan berfokus pada penerapan secara with Law No. 20 of 2001 amending Law No. 31 of 1999
nyata kebijakan anti korupsi sebagaimana tertuang concerning the Eradication of Corruption.
dalam Undang-Undang No. 20 Tahun 2001 tentang
Perubahan atas Undang-Undang No. 31 Tahun 1999
tentang Pemberantasan Tindak Pidana Korupsi.
Perseroan memiliki kebijakan yang mengatur terkait anti The Company has established policies regulating anti-
korupsi, anti-fraud, dan anti gratifikasi di lingkungan corruption, anti-fraud, and anti-gratification measures
Perseroan sehingga seluruh insan Perseroan dapat to ensure that all personnel prevent practices that
menjaga agar tidak terdapat adanya praktik korupsi, could result in losses or adverse impacts to the Group.
fraud, dan gratifikasi yang berpotensi merugikan These policies are based on the Board of Directors’
dan membawa dampak buruk bagi Grup Perseroan. Decree of PT Prima Andalan Mandiri Tbk No. 009A/
Kebijakan tersebut didasari oleh Surat Keputusan PAM_BOD/X/2021 dated October 11, 2021, regarding
Direksi PT Prima Andalan Mandiri Tbk Nomor: 009A/ the assignment of the Internal Audit Unit to enforce
PAM_BOD/X/2021 tanggal 11 Oktober 2021 perihal guidelines and implementation of anti-gratification
Penugasan Unit Audit Internal untuk memberlakukan and anti-corruption measures. The decree has been
pedoman dan implementasi terhadap pencegahan socialized and implemented through procedures for
gratifikasi dan anti korupsi. Surat Keputusan Direksi addressing findings of corruption, fraud, and gratification
tersebut disosialisasikan dan diterapkan oleh Perseroan within the Company, as well as through an Integrity Pact
dengan menerbitkan Prosedur Penindakan terhadap that must be observed by all vendors, personnel, and
temuan korupsi, fraud, dan gratifikasi di lingkungan the Company’s subsidiaries.
Perseroan serta menerapkan Pakta Integritas yang
harus dipatuhi oleh seluruh Vendor dan seluruh insan
Perseroan, termasuk juga entitas anak Perusahaan.
Sosialisasi Kebijakan Anti Korupsi dan Anti-Corruption and Anti-Gratification
Anti Gratifikasi Policy Dissemination
Selama tahun 2025, sosialisasi Kebijakan Anti Korupsi Throughout 2025, the Company conducted dissemination
dan Anti Gratifikasi dilaksanakan kepada seluruh of the Anti-Corruption and Anti-Gratification Policy to all
karyawan baik di site maupun corporate. Di tahun employees, both at corporate offices and operational
2025 Perseroan juga melakukan blast email, menambah sites. In addition, the Company carried out email
jumlah standing banner dan spanduk whistleblowing blasts, increased the number of standing banners and
system di Head Office Jakarta dan di Office Site, Plant whistleblowing system signage at the Head Office in
& Pitstop, dan juga Warehouse. Jakarta, as well as at Office Sites, Plants, Pitstops,
and Warehouses.
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Transparansi Praktik Bad Governance
Transparency in Governance Practices
Laporan atas Aktivitas Perseroan yang Reports on Company Activities Impacting
Mencemari Lingkungan the Environment
Selama tahun 2025, Perseroan tidak menemukan During 2025, the Company did not receive any reports
adanya laporan atas aktivitas dari Perusahaan yang regarding activities that caused environmental pollution.
mencemari lingkungan.
Ketidaksesuaian Penyajian Laporan Compliance of Annual Report and
Tahunan dan Laporan Keuangan dengan Financial Statements with Applicable
Peraturan yang Berlaku dan Standar Regulations and Financial Accounting
Akuntansi Keuangan (SAK) Standards (SAK)
Seluruh penyajian informasi dalam Laporan Tahunan ini, All information presented in this Annual Report,
khususnya terkait kinerja keuangan dan hal-hal lainnya, particularly regarding financial performance and other
mengacu pada Laporan Keuangan untuk tahun yang matters, refers to the Financial Statements for the year
berakhir 31 Desember 2025 yang telah diaudit oleh ended December 31, 2025, which have been audited by
KAP Rintis, Jumadi, Rianto & Rekan. Penyajian dan the public accounting firm KAP Rintis, Jumadi, Rianto &
pengungkapan laporan keuangan Perusahaan disusun Rekan. The presentation and disclosure of the Company’s
dan disajikan sesuai Standar Akuntansi Keuangan financial statements are prepared in accordance with
di Indonesia, yaitu Pernyataan Standar Akuntansi Indonesian Financial Accounting Standards, namely the
Keuangan (PSAK), yang diterbitkan oleh Ikatan Akuntan Statements of Financial Accounting Standards (PSAK),
Indonesia (IAI). as issued by the Indonesian Institute of Accountants
(IAI).
Pengungkapan Segmen Operasi pada Disclosure of Operating Segments in the
Laporan Keuangan Financial Statements
Pengungkapan segmen operasi dalam laporan keuangan Disclosure of operating segments in the financial
mengacu pada PSAK No. 5 (Penyesuaian 2015) tentang statements refers to PSAK No. 5 (2015 Amendment) on
Segmen Operasi. Untuk laporan keuangan tahun 2025, Operating Segments. For the 2025 financial statements,
Perusahaan telah/belum menerapkan PSAK tersebut the Company has/has not applied this standard in the
dalam laporan keuangan teraudit tahun 2025. audited 2025 financial statements.
Kesesuaian Buku Laporan Tahunan dan Consistency Between Printed Annual
Laporan Tahunan Digital Report and Digital Annual Report
Untuk tahun 2025, Laporan Tahunan sudah ditampilkan For 2025, the Annual Report has been made available
oleh Perusahaan di dalam laman digital. by the Company on its digital platform.
Hubungan dengan Pemangku Kepentingan [OJK E.4] [GRI 2-29]
Stakeholder Relationships
Untuk mengarahkan dan mengelola usaha guna To guide and manage its business toward sustainable
mencapai kemajuan usaha dan akuntabilitas Perseroan growth and accountability, ensuring the ultimate goal of
agar sesuai dengan tujuan akhir yakni menciptakan creating corporate and shareholder value, the Company
nilai korporasi dan nilai pemegang saham secara identifies its stakeholders as parties who are involved in,
berkelanjutan, Perseroan mengidentifikasi kepentingan have an interest in, and can influence or be influenced
para pemangku kepentingan sebagai pihak yang by the achievement of the Company’s objectives.
terlibat dan memiliki kepentingan terhadap organisasi
serta dapat memengaruhi dan/atau dipengaruhi oleh
pencapaian tujuan organisasi.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Adapun proses pelibatan pemangku kepentingan The stakeholder engagement process involves
mencakup upaya Perseroan untuk memenuhi the Company’s efforts to meet the expectations of
harapan dari setiap pemangku kepentingan dengan each stakeholder by utilizing available resources in
menggunakan sumber daya yang dimiliki, dengan cara an appropriate, accountable, and lawful manner, in
yang tepat, dapat dipertanggungjawabkan, serta tidak compliance with applicable laws and regulations.
bertentangan dengan ketentuan yang diatur dalam
peraturan perundang-undangan yang berlaku.
Sesuai dengan definisi dan pendekatan di atas, pemangku Based on this definition and approach, the Company’s
kepentingan Perseroan adalah Karyawan, Investor/ stakeholders include Employees, Investors/
Pemegang Saham, Regulator, Mitra Bisnis, Komunitas/ Shareholders, Regulators, Business Partners,
Asosiasi, Konsumen/Pelanggan dan Masyarakat. Communities/Associations, Consumers/Customers,
and the Public.
Identifikasi pemangku kepentingan tersebut telah
dibahas dan mendapat persetujuan manajemen. Daftar The identification of stakeholders has been reviewed
pemangku kepentingan dan pendekatan yang digunakan and approved by management. The table below outlines
Perseroan dalam pelibatan pemangku kepentingan the Company’s stakeholders and the approaches used
selengkapnya adalah sebagai berikut: to engage with them:
Pemangku Kepentingan Metode Pendekatan
Stakeholder Engagement Method
Karyawan Townhall meeting, forum peningkatan kinerja, pelatihan/pendidikan
Employees Townhall meetings, performance improvement forums, training/education programs
Investor/Pemegang Saham Rapat Umum Pemegang Saham
Investors/Shareholders General Meeting of Shareholders (GMS)
Regulator Laporan kepatuhan sesuai ketentuan regulator
Regulators Compliance reports in accordance with regulatory requirements
Mitra Bisnis Kontrak dan perjanjian kerja
Business Partners Contracts and agreements
Komunitas/Asosiasi Pertemuan dan diskusi dengan komunitas/asosiasi
Communities/Associations Meetings and discussions with community/association representatives
Konsumen/Pelanggan Survei Kepuasan Pelanggan
Consumers/Customers Customer satisfaction surveys
Masyarakat Pelibatan tenaga kerja, kunjungan/komunikasi dengan masyarakat dan pelaksanaan
Public program tanggung jawab sosial lingkungan (TJSL)
Workforce engagement, community visits/communications, and implementation of social
and environmental responsibility programs (TJSL)
Permasalahan terhadap Penerapan
Keuangan/Kegiatan Berkelanjutan [OJK E.5]
Challenges in Implementing Sustainable Finance/Activities
Sepanjang tahun 2025, segenap manajemen bersama Throughout 2025, management, together with all
seluruh karyawan secara konsisten melaksanakan employees, consistently carried out sustainable finance
kegiatan/keuangan berkelanjutan dengan memastikan and operational activities, ensuring that all business
seluruh aktivitas operasional berjalan seimbang operations maintained a balanced focus on economic,
antara aspek ekonomi, lingkungan, dan sosial. environmental, and social aspects. In practice, the
Dalam pelaksanaannya, Perseroan tidak menghadapi Company did not encounter any significant challenges
permasalahan maupun tantangan yang signifikan. or issues. By achieving this balance across economic,
Dengan terciptanya keseimbangan antara kinerja aspek environmental, and social performance, the Company
ekonomi, lingkungan, dan sosial, Perseroan semakin has further strengthened its position as a resilient,
memperkokoh posisinya sebagai perusahaan tambang competitive mining company committed to the principles
yang tangguh, berdaya saing, dan berkomitmen pada of sustainable development.
prinsip pembangunan berkelanjutan.
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Tentang Laporan Terintegrasi Ikhtisar
Laporan Manajemen
Kinerja 2025 Laporan Manajemen Profil
Profil Perusahaan
Perusahaan Analisis dan Pembahasan Manajemen
About Integrated Report 2025 Performance
Management Report Highlights Management Report Company Profile Analysis and Management Discussion
08
Laporan
Keberlanjutan
Sustainability Report
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Strategi Keberlanjutan [OJK A.1]
Sustainability Strategy
Mandiricoal menempatkan keputusan investasi dan Mandiricoal positions investment decision-making and
pembangunan tenaga kerja masa depan sebagai future workforce development as the foundation of
fondasi keberlanjutan bisnis. Pendekatan ini mencakup its long-term business sustainability. This approach
pengelolaan aspek Environmental, Social, dan encompasses the comprehensive management of
Governance (ESG) atau Lingkungan, Sosial, dan Tata Environmental, Social, and Governance (ESG) aspects,
Kelola (LST) secara menyeluruh, serta memastikan while ensuring that every strategic decision generates
setiap keputusan strategis menciptakan nilai langsung both direct and indirect value for shareholders.
maupun tidak langsung bagi pemegang saham. Mandiricoal is committed to ensuring that its investments
Mandiricoal berupaya menjaga agar investasi yang not only drive business growth but also contribute
dilakukan tidak hanya mendorong pertumbuhan bisnis, positively to the broader business ecosystem and
tetapi juga memberikan kontribusi positif bagi ekosistem surrounding communities.
usaha dan masyarakat.
Keberhasilan bisnis Mandiricoal sangat bergantung pada Mandiricoal’s business success is highly dependent on
keandalan operasional, kesinambungan rantai pasokan, operational reliability, supply chain continuity, and its
dan kemampuannya dalam memastikan layanan yang ability to consistently deliver high-quality services to
konsisten dan berkualitas bagi para mitra, pelanggan, partners, customers, and stakeholders. These elements
dan pemangku kepentingan. Aspek-aspek tersebut are regarded as the most significant material issues
dipandang sebagai isu material paling penting dalam in the materiality assessment and therefore serve as
penilaian materialitas sehingga menjadi fokus utama Mandiricoal’s primary focus in maintaining operational
Mandiricoal dalam menjaga kinerja operasional dan performance and meeting stakeholder expectations.
memenuhi ekspektasi para pemangku kepentingan
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Dalam menjalankan operasionalnya, Mandiricoal terus In conducting its operations, Mandiricoal continues to
mengintegrasikan prinsip keberlanjutan ke seluruh aspek integrate sustainability principles across all business
bisnis, meskipun beroperasi di industri yang kompleks aspects, despite operating within a complex and dynamic
dan dinamis. Mandiricoal berkomitmen memperkuat tata industry. The Company is committed to strengthening
kelola, meningkatkan efisiensi internal, serta memenuhi governance, improving internal efficiency, and meeting
dan melampaui persyaratan peraturan. Dengan fokus even exceeding regulatory requirements. By prioritizing
pada tanggung jawab sosial dan lingkungan, Mandiricoal social and environmental responsibility, Mandiricoal
berupaya menciptakan nilai jangka panjang bagi seluruh seeks to create long-term value for all stakeholders
pemangku kepentingan, sekaligus menghadirkan while delivering more positive environmental, social,
dampak lingkungan, sosial, dan ekonomi yang lebih and economic impacts for future generations.
positif bagi generasi mendatang.
Memasuki tahun 2025, perekonomian Indonesia Entering 2025, Indonesia’s economy demonstrated
menunjukkan ketahanan yang solid di tengah solid resilience amid global uncertainty, supported by
ketidakpastian global, ditopang oleh konsumsi domestik stable domestic consumption and relatively conducive
yang stabil dan kondisi keamanan nasional yang relatif national security conditions. Nevertheless, the coal
kondusif. Namun, bagi sektor pertambangan batu bara, mining sector remained to face a challenging business
lanskap usaha tetap dipenuhi tantangan yang menuntut landscape that requires strategic adaptation. Global
adaptasi strategis. Harga batu bara global mengalami coal prices had come under pressure due to economic
tekanan akibat perlambatan ekonomi di beberapa negara slowdowns in several key trading partner countries,
mitra dagang utama, penyesuaian kebijakan energi di energy policy adjustments in export markets, and
pasar ekspor, serta meningkatnya tuntutan internasional increasing international demands to accelerate the
terkait percepatan transisi menuju energi bersih. transition toward clean energy. This combination of
Kombinasi faktor tersebut menuntut pelaku industri, factors required industry players, including Mandiricoal,
termasuk Mandiricoal, untuk merespons dinamika pasar to respond to market dynamics with greater innovation
secara lebih inovatif dan responsif agar tetap kompetitif and responsiveness in order to remain competitive
dan berkelanjutan. and sustainable.
Menghadapi dinamika tersebut, Mandiricoal secara In response to these dynamics, Mandiricoal consistently
konsisten melakukan inovasi dan adaptasi agar pursued innovation and adaptation to ensure business
bisnis tetap tumbuh sekaligus meminimalkan growth while minimizing environmental impacts. The
dampak lingkungan. Mandiricoal menjalankan prinsip Company implemented sustainability principles by
keberlanjutan melalui penguatan aspek ekonomi dan strengthening economic and social aspects, including
sosial, seperti peningkatan keselamatan dan kesehatan enhancing occupational health and safety, community
kerja, pengembangan masyarakat, pertumbuhan inklusif, development, inclusive growth, and responsible
serta pengelolaan rantai pasokan yang bertanggung supply chain management. Through strong synergy
jawab. Dengan sinergi yang erat antara manajemen between management and employees, Mandiricoal
dan karyawan, Mandiricoal mampu mencatatkan achieved optimal performance during the reporting year,
kinerja optimal pada tahun pelaporan, menegaskan reinforcing its position as a financially sound business
posisi Mandiricoal sebagai entitas bisnis yang sehat entity that delivers positive and sustainable value to
sekaligus memberikan nilai positif dan berkelanjutan society and the environment.
bagi masyarakat dan lingkungan.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Kegiatan Membangun Budaya Keberlanjutan [OJK F.1]
Sustainability Culture Building Activities
Kegiatan Membangun Budaya Sustainability Culture Building Activities [OJK F.1]
Keberlanjutan [OJK F.1]
1. Menyelaraskan tujuan dan keberlanjutan bisnis 1. Aligning business objectives and sustainability
dengan aspek lingkungan dan sosial secara efektif with environmental and social aspects effectively
dan efisien. and efficiently.
2. Melakukan kegiatan usaha secara berintegritas 2. Conducting business activities with integrity
dan beretika. and ethics.
3. Menghargai konsumen dan memberikan layanan 3. Valuing consumers and providing them with the
yang terbaik bagi konsumen. best service.
4. Menghormati hak asasi manusia dalam menjalankan 4. Respecting human rights in conducting
kegiatan usaha. business activities.
5. Memerhatikan keselamatan dan kesehatan kerja 5. Prioritizing occupational health and safety (OHS).
(K3).
6. Melakukan pengembangan sumber daya manusia. 6. Developing human resources.
7. Peduli terhadap perubahan iklim dan memerhatikan 7. Caring for climate change and
lingkungan hidup. environmental conservation.
8. Menjalin hubungan baik dan memberikan manfaat 8. Building good relationships and providing value
(value) bagi para pemangku kepentingan. to stakeholders.
Berlandaskan tiga pilar utama yaitu Bisnis yang Lebih Anchored on three foundational pillars, namely Better
Baik, Masyarakat yang Lebih Baik, dan Planet yang Business, Better Society, and Better Planet, Mandiricoal
Lebih Baik, Mandiricoal mengembangkan kerangka has developed a sustainability framework that focuses
kerja keberlanjutan yang memusatkan perhatian pada on several material topics deemed most important by
topik-topik material yang dinilai paling signifikan oleh internal and external stakeholders.
pemangku kepentingan internal maupun eksternal.
Signifikansi 3 (Tiga) Pilar Dasar Significance of The Three Pillars of
Keberlanjutan Sustainability
Bisnis yang Lebih Baik
Better Business
Peluang untuk Perseroan jika Isu Potensi Risiko untuk Perseroan jika
Isu Material Perseroan Dipaparkan Isu Tidak Dipaparkan
The Company’s Material Issues Opportunities for the Company if Potential Risks for the Company if
Issues are Disclosed Issues Are Not Disclosed
Tata Kelola & Etika
Governance & Ethics
Kebijakan dan praktik bisnis untuk Menjunjung tinggi reputasi Perseroan Risiko reputasi gagal menerapkan tata
memastikan tata kelola yang etis, sebagai bisnis yang bertanggung kelola yang transparan dan sehat.
transparan, dan bertanggung jawab. jawab menjaga kepercayaan di antara The risk of reputation failure due to the
Policies and business practices to seluruh pemangku kepentingan. failure to implement transparent and
ensure ethical, transparent, and Upholding the Company’s reputation as sound governance.
responsible governance. a responsible business ensuring trust
among all stakeholders.
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Bisnis yang Lebih Baik
Better Business
Peluang untuk Perseroan jika Isu Potensi Risiko untuk Perseroan jika
Isu Material Perseroan Dipaparkan Isu Tidak Dipaparkan
The Company’s Material Issues Opportunities for the Company if Potential Risks for the Company if
Issues are Disclosed Issues Are Not Disclosed
Kebijakan & Regulasi
Policy & Regulation
Kepatuhan terhadap peraturan di Terlibat dengan regulator • Risiko kurangnya persiapan untuk
seluruh operasi kami dan terlibat memungkinkan Perseroan untuk mematuhi peraturan yang muncul.
dengan pembuat kebijakan secara mempersiapkan undang-undang yang • Risiko reputasi gagal menerapkan
bertanggung jawab dan transparan. muncul dan memastikan kepatuhan. kebijakan yang transparan dan sehat.
Compliance with regulations across Engaging with regulators allows the • Risk of insufficient preparation to
all our operations and engaging Company to anticipate emerging laws comply with emerging regulations.
with policymakers responsibly and ensure compliance. • Risk of reputation failure due to the
and transparently. failure to implement transparent and
sound policies.
Kinerja Ekonomi
Economic Performance
Kinerja keuangan untuk memberikan Kinerja keuangan yang berkelanjutan Menghambat kelangsungan
nilai pemegang saham dan menciptakan nilai jangka panjang bagi usaha Perseroan.
mengamankan kelangsungan hidup semua pemangku kepentingan. Hindering the Company’s sustainability.
jangka panjang Perseroan. Sustainable financial performance
Financial performance aimed at creates long-term value for
delivering shareholder value and all stakeholders.
securing the longterm
sustainability of the Company.
Kualitas Layanan & Keamanan
Service Quality & Security
Memberikan produk kepada konsumen • Menyampaikan janji merek • Risiko reputasi dan klaim pelanggan
yang memenuhi standar kualitas dan Perseroan kepada konsumen melalui yang timbul dari pemutusan rantai
keamanan tertinggi. keunggulan produk. pasokan atau kemasan yang rusak di
Providing products to consumers that • Mempertahankan dan meningkatkan luar pabrik.
meet the highest standards of quality pangsa pasar melalui perluasan • Perubahan peraturan yang dapat
and safety. jangkauan produk dan mempengaruhi resep dan/atau
keragaman portofolio. pengemasan produk.
• Delivering brand promises to • Reputation and customer claims risks
consumers through product excellence. arising from supply chain disruptions
• Sustaining and enhancing market or damaged packaging outside
share through product range the factory.
expansion and portfolio diversification. • Regulatory changes that may affect
product formulations and/or packaging.
Pelabelan Produk dan Layanan
Product and Service Labeling
Memberi label pada produk dan • Memenuhi persyaratan peraturan. Kegagalan untuk memenuhi harapan
layanan kami dengan cara yang • Memenuhi harapan pelanggan. pemangku kepentingan atas
bertanggung jawab dan transparan • Meeting regulatory requirements. transparansi informasi.
bagi konsumen. • Fulfilling customer expectations. Failure to meet stakeholders’
Labeling our products and services in expectations regarding transparency
a responsible and transparent manner of information.
for consumers.
Inovasi
Innovation
Membangun keunggulan kompetitif • Memenuhi permintaan pelanggan dan • Biaya investasi tinggi dalam Penelitian
melalui produk dan solusi inovatif konsumen dan tetap relevan. dan Pengembangan (R&D) dan
untuk memenuhi kebutuhan konsumen • Adopsi teknologi baru dan peralatan dengan hasil komersial yang
dan masyarakat. mengganggu meningkatkan tidak pasti.
Building competitive advantage daya saing. • Menyeimbangkan antara risiko tidak
through innovative products and • Meeting customer and consumer diterima oleh konsumen dan risiko
solutions to meet the needs of demands and remaining relevant. diambil alih oleh pesaing.
consumers and society. • Adopting new technologies • High investment costs in Research and
and disruptive innovations to Development (R&D) and equipment
enhance competitiveness. with uncertain commercial outcomes.
• Balancing the risk of consumer
rejection with the risk of being
overtaken by competitors.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Bisnis yang Lebih Baik
Better Business
Peluang untuk Perseroan jika Isu Potensi Risiko untuk Perseroan jika
Isu Material Perseroan Dipaparkan Isu Tidak Dipaparkan
The Company’s Material Issues Opportunities for the Company if Potential Risks for the Company if
Issues are Disclosed Issues Are Not Disclosed
Pengelolaan Rantai Pasokan
Supply Chain Management
Kebijakan pengadaan, manajemen • Meningkatkan produktivitas dan • Banyak risiko LST hadir dalam rantai
kontraktor, dan hubungan pemasok kinerja vendor dalam praktik pasokan Perseroan (misalnya hak
yang menangani masalah material di keberlanjutan dan kepatuhan terhadap asasi manusia, kualitas produk);
seluruh rantai nilai. standar keamanan. praktik tidak etis mengarah pada
Procurement policies, contractor • Penghematan biaya dengan kolaborasi pelanggaran peraturan, denda
management, and supplier yang lebih kuat. moneter, dan risiko reputasi.
relationships addressing material • Menetapkan kebijakan dan sistem • Gangguan operasi.
issues across the value chain. yang kuat untuk memastikan • Fluktuasi harga sebagai akibat dari
penetapan harga yang kompetitif kinerja ekonomi global dan eksposur
dan melindungi vendor dari korupsi valuta asing.
dan malpraktik. • Many ESG risks are present in
• Enhancing vendor productivity and the Company’s supply chain (such
performance in sustainable practices as human rights, product quality);
and compliance with safety standards. unethical practices lead to regulatory
• Enhancing cost savings through violations, monetary fines, and
stronger collaboration. reputation risks.
• Establishing robust policies and • Operational disruptions.
systems to ensure competitive pricing • Price fluctuations due to global
and protect vendors from corruption economic performance and exposure
and malpractice. to foreign currencies.
Masyarakat yang Lebih Baik
Better Society
Peluang untuk Perseroan jika Isu Potensi Risiko untuk Perseroan jika
Isu Material Perseroan Dipaparkan Isu Tidak Dipaparkan
The Company’s Material Issues Opportunities for the Company if Potential Risks for the Company if
Issues are Disclosed Issues are Not Disclosed
Pengembangan Masyarakat & Pertumbuhan Inklusif
Community Development & Inclusive Growth
Mendukung perkembangan ekonomi • Berinvestasi dalam masyarakat • Kurangnya program dan prakarsa
dan menciptakan dampak sosial yang mendukung pembangunan komunitas memengaruhi reputasi
positif bagi masyarakat yang terkait sosial dan ekonomi nasional dan kita sebagai warga korporat dan
dengan kegiatan bisnis kami. memastikan Perseroan tumbuh memengaruhi moral karyawan.
Supporting economic development bersama masyarakat. • Kegagalan menyeimbangkan
and creating positive social impact • Bekerja dengan masyarakat kebutuhan sosial, ekonomi dan
for communities involved in our memperkuat hubungan kita, kredibilitas lingkungan akan membawa
business activities. dan keberadaan kita. implikasi finansial.
• Investing in communities supports • Insufficient community programs
national social and economic and initiatives affect our reputation
development and ensures the as corporate citizens and impact
Company grows alongside society. employee morale.
• Working with communities strengthens • Failing to balance social, economic,
our relationships, credibility, and environmental needs will have
and presence. financial implications.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Masyarakat yang Lebih Baik
Better Society
Peluang untuk Perseroan jika Isu Potensi Risiko untuk Perseroan jika
Isu Material Perseroan Dipaparkan Isu Tidak Dipaparkan
The Company’s Material Issues Opportunities for the Company if Potential Risks for the Company if
Issues are Disclosed Issues are Not Disclosed
Hak Asasi Manusia
Human Rights
Menjunjung tinggi praktik hak asasi • Secara proaktif mengidentifikasi dan • Pelanggaran hak asasi manusia
manusia yang kuat dalam operasi dan menangani risiko hak asasi manusia dalam operasi dan rantai pasokan
rantai pasokan kami. dalam operasi dan rantai pasokan menyebabkan risiko regulasi, denda
Upholding strong human rights Perseroan memastikan tenaga kerja moneter, dan risiko reputasi.
practices in our operations and yang aman. • Gangguan operasi.
supply chain. • Mengurangi ketidaksetaraan (misal • Tenaga kerja yang tidak termotivasi
ketidaksetaraan gender). dan tidak produktif.
• Meningkatkan produktivitas dan • Violations of human rights in
efisiensi sumber daya. operations and the supply chain lead
• Proactively identifying and addressing to regulatory risks, monetary fines, and
human rights risks in the Company’s reputation risks.
operations and supply chain ensures a • Operational disruptions.
safe workforce. • Demotivated and
• Reducing inequality (e.g., gender unproductive workforce.
inequality).
• Enhancing productivity and
resource efficiency.
Pengembangan Sumber Daya Manusia
Human Resources Development
Menarik, mengembangkan, dan • Karyawan yang terampil dan beragam • Tertantang untuk menarik dan
mempertahankan karyawan berkinerja memungkinkan Perseroan untuk mempertahankan para karyawan.
tinggi, menciptakan budaya yang menyampaikan strategi bisnis kami • Beradaptasi dengan perubahan
inklusif dan beragam. dan tetap kompetitif. persyaratan keterampilan yang cepat
Attracting, developing, and retaining • Program pelatihan dan peningkatan dari pasar yang berkembang.
high-performing employees, creating keterampilan yang efektif berkontribusi • Challenged to attract and
an inclusive and diverse culture. pada budaya kinerja tinggi. retain employees.
• Menyediakan kesempatan kerja • Adapting to rapidly changing skill
bagi masyarakat sekitar tempat requirements from the evolving market.
Perseroan beroperasi.
• Skilled and diverse employees enable
the Company to execute our business
strategies and remain competitive.
• Effective training and skill
enhancement programs contribute to a
high-performance culture.
• Employment opportunities for
communities around the Company’s
operating areas.
Keselamatan, Kesehatan & Kesejahteraan Karyawan
Employee Safety, Health & Well-being
Meningkatkan dan menjaga kesehatan, • Tenaga kerja yang sehat dan aman • Cedera, penyakit akibat kerja,
keselamatan, dan kesejahteraan meningkatkan produktivitas operasi kehilangan hari kerja dan kematian
karyawan kami. Perseroan. dapat mengakibatkan hilangnya
Enhancing and maintaining the • Peningkatan dalam akuisisi dan produktivitas, kelangsungan usaha dan
health, safety, and well-being of retensi talenta. izin usaha perusahaan.
our employees. • Branding pemberi kerja yang positif. • Risiko keuangan dan reputasi.
• A healthy and safe workforce • Work-related injuries, illnesses,
enhances the Company’s absenteeism, and fatalities can
operational productivity. result in loss of productivity, business
• Improvements in talent acquisition continuity, and company licensure.
and retention. • Financial and reputational risks.
• Positive employer branding.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Bumi yang Lebih Baik
Better Planet
Peluang untuk Perseroan jika Isu Potensi Risiko untuk Perseroan jika
Isu Material Perseroan Dipaparkan Isu Tidak Dipaparkan
The Company’s Material Issues Opportunities for the Company if Potential Risks for the Company if
Issues are Disclosed Issues are Not Disclosed
Energi
Energy
Meminimalisir emisi GRK dan • Mengurangi penggunaan energi dan • Tekanan publik yang mengakibatkan
menggalakan penggunaan energi emisi memungkinkan Perseroan untuk risiko reputasi.
ramah lingkungan serta terbaharukan mengurangi biaya. • Meningkatnya biaya operasional
dalam operasi Perseroan agar • Mencegah peraturan di masa depan dengan peraturan yang lebih ketat dan
sejalan dengan isu perubahan (misalnya pajak karbon). perubahan sumber energi.
iklim berkelanjutan. • Menyelaraskan dengan target • Public pressure leading to
Minimizing greenhouse gas pemerintah dan pelanggan. reputational risks.
emissions and promoting the use of • Reducing energy usage and emissions • Rising operational costs due to
environmentally friendly and renewable enables the Company to lower costs. tighter regulations and changes in
energy in the Company’s operations • Preempting future regulations (e.g., energy sources.
to align with sustainable climate carbon taxes).
change issues. • Aligning with government and
customer targets.
Perubahan Iklim
Climate Change
Mengadaptasi model bisnis kami untuk Memenuhi ekspektasi yang semakin • Kejadian cuaca ekstrem akibat
memastikan ketahanan terkait iklim meningkat dari investor dan regulator perubahan iklim membuat aset
risiko. untuk menilai risiko dan peluang dan operasi Perseroan mengalami
Adapting our business model to ensure terkait iklim, misalnya gangguan rantai kerusakan yang mahal.
resilience to climate-related risks. pasokan, pergeseran pasar, atau • Kegagalan memenuhi harapan
peristiwa cuaca ekstrem. pemangku kepentingan dalam
Meeting the escalating expectations mengelola perubahan iklim
of investors and regulators to assess menimbulkan risiko reputasi.
climate-related risks and opportunities, • Extreme weather events resulting
such as supply chain disruptions, from climate change cause costly
market shifts, or extreme damage to the Company’s assets
weather events. and operations.
• Failure to meet stakeholders’
expectations in managing climate
change poses reputation risks.
Penatalayanan Air
Water Management
Melindungi dan efisiensi sumber • Pengelolaan air yang efisien • Kerawanan air akan berdampak
daya air. menghadirkan peluang penghematan langsung pada operasi dan bisnis
Protecting and optimizing biaya bagi Perseroan. Perusahaan karena air merupakan
water resources. • Meningkatkan keamanan air untuk sumber daya material utama.
pemasok, meningkatkan ketahanan • Risiko regulasi seputar air sebagai
rantai pasokan. sumber daya nasional yang penting.
• Efficient water management presents • Water vulnerability will directly
cost-saving opportunities for impact the Company’s operations
the Company. and business as water is a critical
• Enhancement of water security for material resource.
suppliers, improvement of supply • Regulatory risks surrounding water as
chain resilience. a vital national resource.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Bumi yang Lebih Baik
Better Planet
Peluang untuk Perseroan jika Isu Potensi Risiko untuk Perseroan jika
Isu Material Perseroan Dipaparkan Isu Tidak Dipaparkan
The Company’s Material Issues Opportunities for the Company if Potential Risks for the Company if
Issues are Disclosed Issues are Not Disclosed
Pengelolaan Sampah
Waste Management
Meminimalisir limbah dan melakukan • Menanamkan praktik dan nilai Kegagalan memenuhi ekspektasi
pengelolaan limbah bahan beracun berkelanjutan pada karyawan dan pemangku kepentingan dalam
dan berbahaya. masyarakat melalui 3R: Reduce, mengelola dampak limbah kami
Minimizing waste and managing Reuse,dan Recycle. menimbulkan risiko reputasi.
hazardous and toxic material waste. • Mengurangi dan menggunakan Failing to meet stakeholders’
kembali limbah mendukung efisiensi expectations in managing our waste
operasional yang berujung pada impacts poses
penghematan biaya. reputational risks.
• Installing sustainable practices
and values in employees and the
community through the 3R’s: Reduce,
Reuse, and Recycle.
• Reducing and reusing waste supports
operational efficiency, resulting in
cost savings.
Keanekaragaman Hayati
Biodiversity Conservation
Melindungi keanekaragaman • Memitigasi risiko reputasi dari praktik Kegagalan untuk memenuhi harapan
hayati, melakukan pendekatan- lingkungan yang negatif, khususnya pemangku kepentingan dalam
pendekatan perbaikan lingkungan dalam rantai pasokan kita. melindungi lingkungan alam dan
dalam pemenuhan bahan baku dan • Perpindahan dari proses eksploitatif keanekaragaman hayati.
meminimalisir terjadinya deforestasi menciptakan operasi bisnis Failure to meet stakeholders’
didalam proses produksi Perseroan. yang berkelanjutan. expectations in protecting the natural
Protecting biodiversity, implementing • Mitigating reputation risks from environment and
environmental improvement negative environmental practices, biodiversity.
approaches in sourcing raw materials, especially within our supply chain.
and minimizing deforestation in the • Transitioning from exploitative
Company’s production processes. processes to create sustainable
business operations.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Kinerja Lingkungan Keberlanjutan
Sustainability Environmental Performance
PT Prima Andalan Mandiri Tbk atau Mandiricoal PT Prima Andalan Mandiri Tbk (“Mandiricoal”)
berkomitmen kuat untuk menjalankan kegiatan demonstrates a strong commitment to conducting
pertambangan batu bara yang bertanggung jawab responsible and sustainable coal mining operations.
dan berkelanjutan. Mandiricoal memahami bahwa Mandiricoal recognizes that long-term sustainability is
keberlanjutan jangka panjang tidak hanya ditentukan determined not only by economic performance but also
oleh kinerja ekonomi, tetapi juga oleh kemampuan dalam by its ability to maintain a balance between operational
menjaga keseimbangan antara kegiatan operasional dan activities and environmental preservation. Accordingly,
kelestarian lingkungan. Oleh karena itu, Mandiricoal the Company consistently integrates environmental
secara konsisten mengintegrasikan prinsip-prinsip management principles into every stage of its business
pengelolaan lingkungan ke dalam setiap tahap kegiatan activities from mine planning and operations to post-
usaha, mulai dari perencanaan tambang, operasi, hingga mining phases in order to minimize environmental
pascatambang, guna meminimalkan dampak lingkungan impacts and support the achievement of the Sustainable
dan mendukung pencapaian Tujuan Pembangunan Development Goals (SDGs).
Berkelanjutan (TPB).
Sepanjang tahun 2025, Mandiricoal memperkuat Throughout 2025, Mandiricoal strengthened a more
pendekatan pengelolaan lingkungan yang lebih integrated environmental management approach across
terintegrasi di seluruh lini operasi. Mandiricoal melakukan all operational lines. The Company conducted regular
pemantauan rutin terhadap kualitas udara, air, dan tanah monitoring of air, water, and soil quality surrounding
di sekitar area tambang, serta memastikan kegiatan mining areas and ensured that reclamation and
reklamasi dan revegetasi berjalan sesuai rencana revegetation activities were implemented in accordance
pascatambang. Berbagai program pengendalian with post-mining plans. Various erosion control
erosi, pengelolaan air tambang, dan perlindungan programs, mine water management initiatives, and
keanekaragaman hayati dijalankan untuk menjaga biodiversity protection measures were carried out to
keseimbangan ekosistem di sekitar wilayah operasi. maintain ecological balance within operational areas.
Kepatuhan terhadap peraturan lingkungan senantiasa Compliance with environmental regulations remained
menjadi prioritas, disertai transparansi pelaporan kepada a top priority, supported by transparent reporting to
otoritas dan pemangku kepentingan. authorities and stakeholders.
Mandiricoal juga berupaya meningkatkan efisiensi Mandiricoal also sought to enhance the efficiency of
penggunaan sumber daya alam melalui penerapan natural resource utilization through the adoption of
teknologi dan inovasi yang lebih ramah lingkungan. environmentally friendly technologies and innovations.
Upaya penghematan energi, pengurangan emisi gas Energy conservation efforts, emission reduction
buang, serta optimalisasi penggunaan bahan bakar initiatives, and fuel optimization became key focuses
menjadi fokus utama dalam mendukung pengendalian in supporting climate change mitigation. The Company
perubahan iklim. Mandiricoal menerapkan berbagai implemented multiple initiatives to reduce its operational
inisiatif untuk mengurangi jejak karbon operasional, carbon footprint, including the use of energy-efficient
termasuk penggunaan peralatan hemat energi dan equipment and more effective waste management
penerapan sistem pengelolaan limbah yang lebih systems. These efforts reflect Mandiricoal’s commitment
efektif. Seluruh langkah ini mencerminkan komitmen not only to meeting regulatory compliance standards
Mandiricoal untuk tidak hanya memenuhi standar but also to advancing toward more sustainable
kepatuhan, tetapi juga melangkah lebih jauh menuju mining practices.
praktik pertambangan yang berkelanjutan.
Dalam jangka panjang, Mandiricoal meyakini pengelolaan In the long term, Mandiricoal views environmental
lingkungan merupakan peluang untuk berkontribusi management as an opportunity to contribute more
lebih luas terhadap pembangunan berkelanjutan. broadly to sustainable development. Through
Melalui kolaborasi dengan masyarakat, pemerintah, collaboration with communities, government institutions,
dan mitra strategis, Mandiricoal berupaya menciptakan and strategic partners, the Company strives to create
dampak positif yang berkelanjutan bagi lingkungan lasting positive impacts for both the environment and
dan komunitas sekitar. Mandiricoal meyakini bahwa surrounding communities. Mandiricoal believes that the
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masa depan industri pertambangan Indonesia akan future of Indonesia’s mining industry will increasingly
semakin ditentukan oleh kemampuan dalam beradaptasi be shaped by its ability to adapt to climate change and
terhadap perubahan iklim dan tuntutan global menuju respond to global demands for a low-carbon economy.
ekonomi rendah karbon. Dengan cara pandang seperti Guided by this perspective, Mandiricoal will continue to
itu, Mandiricoal akan terus melangkah mantap dalam move forward steadily in maintaining harmony between
menjaga harmoni antara kemajuan bisnis, kelestarian business growth, environmental preservation, and
alam, dan kesejahteraan masyarakat. community well-being.
Landasan Kebijakan [GRI 3-3, 12.1.1, 12.7.1] Policy Foundation [GRI 3-3, 12.1.1, 12.7.1]
Dukungan Mandiricoal dalam menjaga keseimbangan Mandiricoal’s commitment to maintaining a balance
antara kegiatan pertambangan dan kelestarian between mining activities and environmental
lingkungan merujuk pada berbagai regulasi, baik berupa sustainability refers to various regulatory frameworks,
undang-undang, peraturan pemerintah, peraturan including laws, government regulations, ministerial
menteri, beserta peraturan-peraturan turunannya, di regulations, as well as their respective implementing
antaranya : provisions, among others:
1. Undang-Undang Republik Indonesia Nomor 30 1. Republic of Indonesia Law No. 30 of 2007
Tahun 2007 tentang Energi; concerning Energy;
2. Undang-Undang Nomor 18 Tahun 2008 tentang 2. Law No. 18 of 2008 concerning Waste Management;
Pengelolaan Sampah;
3. Undang-Undang Nomor 32 Tahun 2009 tentang 3. Law No. 32 of 2009 concerning Environmental
Perlindungan dan Pengelolaan Lingkungan Hidup; Protection and Management;
4. Undang-Undang Nomor 6 Tahun 2023 tentang 4. Law No. 6 of 2023 concerning the Enactment of
Penetapan Peraturan Pemerintah Pengganti Undang- Government Regulation in Lieu of Law No. 2 of 2022
Undang Nomor 2 Tahun 2022 tentang Cipta Kerja on Job Creation into Law;
menjadi Undang-Undang;
5. Undang-Undang Nomor 32 Tahun 2024 tentang 5. Law No. 32 of 2024 concerning Amendments to
Perubahan atas Undang-Undang Nomor 5 tahun Law No. 5 of 1990 on the Conservation of Biological
1990 tentang Konservasi Sumber Daya Alam Hayati Natural Resources and Their Ecosystems;
dan Ekosistemnya;
6. Undang‑Undang Nomor 2 Tahun 2025 tentang 6. Law No. 2 of 2025 concerning the Fourth Amendment
Perubahan Keempat atas Undang‑Undang Nomor 4 to Law No. 4 of 2009 on Mineral and Coal Mining
Tahun 2009 tentang Pertambangan Mineral dan (“Minerals and Coal Law”);
Batubara (“UU Minerba”);
7. Peraturan Pemerintah Nomor 04 Tahun 2001 tentang 7. Government Regulation No. 04 of 2001 about Control
Pengendalian Kerusakan dan atau Pencemaran of Environmental Damage and/or Pollution Related
Lingkungan Hidup yang Berkaitan dengan Kebakaran to Forest and/or Land Fire;
Hutan dan atau Lahan;
8. Peraturan Pemerintah Nomor 74 Tahun 2001 tentang 8. Government Regulation No. 74 of 2001 concerning
Pengelolaan Bahan Berbahaya dan Beracun; the Management of Hazardous and Toxic Materials;
9. Peraturan Pemerintah Nomor 78 tahun 2010 tentang 9. Government Regulation No. 78 of 2010 concerning
Reklamasi dan Pascatambang; Reclamation and Post-Mining;
10. Peraturan Pemerintah Nomor 22 Tahun 2021 tentang 10. Government Regulation No. 22 of 2021 on the
Penyelenggaraan Perlindungan dan Pengelolaan Implementation of Environmental Protection
Lingkungan Hidup; and Management;
11. Peraturan Pemerintah Nomor 33 Tahun 2023 tentang 11. Government Regulation No. 33 of 2023 concerning
Konservasi Energi; Energy Conservation;
12. Peraturan Pemerintah Nomor 39 Tahun 2025 12. Government Regulation No. 39 of 2025 concerning
tentang Perubahan Kedua atas Peraturan Pemerintah the Second Amendment to Government Regulation
Nomor 96 Tahun 2021 tentang Pelaksanaan Kegiatan No. 96 of 2021 on the Implementation of Mineral
Usaha Pertambangan Mineral dan Batubara; and Coal Mining Business Activities;
13. Instruksi Presiden Nomor 13 Tahun 2011 tentang 13. Presidential Instruction No. 13 of 2011 concerning
Penghematan Energi; Energy Conservation;
14. Peraturan Menteri Negara Lingkungan Hidup 14. Minister of Environment of the Republic of
Republik Indonesia Nomor 01 Tahun 2010 tentang Indonesia Regulation No. 01 of 2010 concerning
Tata Laksana Pengendalian Pencemaran Air; the Implementation of Water Pollution Control;
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15. Peraturan Menteri Lingkungan Hidup dan Kehutanan 15. Minister of Environment and Forestry of the Republic
Republik Indonesia Nomor 12 Tahun 2010 tentang of Indonesia Regulation No. 12 of 2010 concerning the
Pelaksanaan Pengendalian Pencemaran Udara Implementation of Air Pollution Control in Regions;
di Daerah;
16. Peraturan Menteri Energi dan Sumber Daya Mineral 16. Minister of Energy and Mineral Resources of the
Republik Indonesia Nomor 14 Tahun 2012 tentang Republic of Indonesia Regulation No. 14 of 2012
Manajemen Energi; concerning Energy Management;
17. Peraturan Menteri Lingkungan Hidup dan Kehutanan 17. Minister of Environment and Forestry of the
Republik Indonesia Nomor 16 Tahun 2012 tentang Republic of Indonesia Regulation No. 16 of 2012
Pedoman Penyusunan Dokumen Lingkungan Hidup; concerning Guidelines for the Preparation of
Environmental Documents;
18. Peraturan Menteri Lingkungan Hidup dan 18. Minister of Environment and Forestry of the
Kehutanan Republik Indonesia Nomor 17 Tahun Republic of Indonesia Regulation No. 17 of 2012
2012 tentang Pedoman Keterlibatan Masyarakat concerning Guidelines for Community Involvement
dalam Proses Analisis Dampak Lingkungan Hidup in Environmental Impact Analysis Processes and
dan Izin Lingkungan; Environmental Permitting;
19. Peraturan Menteri Lingkungan Hidup dan Kehutanan 19. Regulation of the Minister of Environment and
Republik Indonesia Nomor 03 Tahun 2013 tentang Forestry of the Republic of Indonesia No. 03 of 2013
Audit Lingkungan Hidup; concerning Environmental Audits;
20. Peraturan Menteri Lingkungan Hidup Nomor 5 Tahun 20. Regulation of the Minister of Environment No. 5 of
2021 tentang Tata cara Penerbitan Persetujuan 2021 concerning Procedures for the Issuance of
Teknis dan Surat Kelayakan Operasional Bidang Technical Approvals and Operational Feasibility
Pengendalian Pencemaran Lingkungan; Certificates in the Environmental Pollution
Control Sector;
21. Peraturan Menteri Energi dan Sumber Daya Mineral 21. Regulation of the Minister of Energy and Mineral
Republik Indonesia Nomor 9 Tahun 2018 tentang Resources of the Republic of Indonesia No. 9 of 2018
Pencabutan Peraturan Menteri Energi dan Sumber concerning the Revocation of Minister of Energy and
Daya Mineral Terkait Kegiatan Di Bidang Energi Baru, Mineral Resources Regulations Related to Activities
Terbarukan, dan Konservasi Energi; in the New Energy, Renewable Energy, and Energy
Conservation Sector;
22. Peraturan Menteri Lingkungan Hidup dan Kehutanan 22. Regulation of the Minister of Environment and
Republik Indonesia Nomor 1 tahun 2021 tentang Forestry of the Republic of Indonesia No. 1 of
Program Penilaian Peringkat Kinerja Perusahaan 2021 concerning the Corporate Environmental
dalam Pengelolaan Lingkungan Hidup; Performance Rating Assessment Program (PROPER);
23. Peraturan Menteri Lingkungan Hidup dan Kehutanan 23. Regulation of the Minister of Environment and
Republik Indonesia Nomor 4 tahun 2021 tentang Forestry of the Republic of Indonesia No. 4 of 2021
Daftar Usaha dan/atau Kegiatan yang wajib concerning the List of Businesses and/or Activities
memiliki Analisis Mengenai Dampak Lingkungan Required to Obtain an Environmental Impact
Hidup, Upaya Pengelolaan Lingkungan Hidup Assessment (AMDAL), Environmental Management
dan Upaya Pemantauan Lingkungan Hidup atau Efforts and Environmental Monitoring Efforts (UKL-
Surat Pernyataan Kesanggupan Pengelolaan dan UPL), or an Environmental Management and
Pemantauan Lingkungan Hidup; Monitoring Commitment Statement (SPPL);
24. Peraturan Menteri Lingkungan Hidup Dan Kehutanan 24. Regulation of the Minister of Environment and
Nomor 6 Tahun 2021 tentang Tata Cara dan Forestry No. 6 of 2021 concerning Procedures and
Persyaratan Pengelolaan Limbah Bahan Berbahaya Requirements for the Management of Hazardous
dan Beracun; and Toxic Waste (B3 Waste);
25. Peraturan Menteri Energi dan Sumber Daya 25. Regulation of the Minister of Energy and Mineral
Mineral Nomor 17 Tahun 2025 tentang Tata Cara Resources No. 17 of 2025 concerning Procedures
Perencanaan dan Pelaporan Kegiatan Usaha for the Planning and Reporting of Mining Business
Pertambangan (misalnya RKAB); Activities (including the Work Plan and Budget/
RKAB);
26. Keputusan Menteri Negara Lingkungan Hidup dan 26. Decree of the State Minister of Environment and
Kehutanan Republik Indonesia Nomor 111 Tahun 2003 Forestry of the Republic of Indonesia No. 111 of
Tentang Pedoman Mengenai Syarat dan Tata Cara 2003 concerning Guidelines on Requirements and
Perizinan Serta Pedoman Kajian Pembuangan Air Procedures for Licensing, as well as Assessment
Limbah ke Air atau Sumber Air; Guidelines for Wastewater Discharge into Water
Bodies or Water Sources;
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27. Keputusan Menteri Lingkungan Hidup dan Kehutanan 27. Decree of the Minister of Environment and Forestry of
Republik Indonesia Nomor 45 Tahun 2005 tentang the Republic of Indonesia No. 45 of 2005 concerning
Pedoman Penyusunan Pelaksanaan Rencana Guidelines for the Preparation and Implementation
Pengelolaan Lingkungan Hidup (RKL) dan Rencana of Environmental Management Plans (RKL) and
Pemantauan Lingkungan Hidup (RPL). Environmental Monitoring Plans (RPL).
Berdasarkan berbagai regulasi di atas, selanjutnya Based on the aforementioned regulations, Mandiricoal
Mandiricoal menyusun sejumlah regulasi internal di subsequently established a number of internal
bidang lingkungan di antaranya: environmental policies and regulations, including:
1. Kebijakan Mutu, Lingkungan Hidup, Keselamatan dan 1. Quality, Environmental, Occupational Health and
Kesehatan Kerja dan Keselamatan Pertambangan; Safety, and Mining Safety Policy;
2. Kebijakan Mandiri Golden Rules; 2. Mandiri Golden Rules Policy;
3. Kebijakan Life Cycle Thinking; 3. Life Cycle Thinking Policy;
4. Kebijakan Efisiensi Energi; 4. Energy Efficiency Policy;
5. Kebijakan Penurunan Emisi Gas Rumah Kaca dan 5. Greenhouse Gas and Conventional Emissions
Emisi Konvensional; Reduction Policy;
6. Kebijakan Pengurangan dan Pemanfaatan Limbah 6. Hazardous and Toxic Waste Reduction and
Berbahaya dan Beracun; Utilization Policy;
7. Kebijakan Reduce, Recycle, and Reuse (3R) Limbah 7. Non-Hazardous Solid Waste Reduce, Recycle, and
Padat Non-B3; Reuse (3R) Policy;
8. Kebijakan Efisiensi Air dan Penurunan Beban 8. Wa t e r E ff i c i e n cy a n d Wa s t ew a t e r L o a d
Air Limbah; Reduction Policy;
9. Kebijakan Perlindungan Keanekaragaman Hayati. 9. Biodiversity Protection Policy.
Mandiricoal menegaskan komitmennya terhadap Mandiricoal reaffirms its commitment to sustainability by
keberlanjutan dengan mengadopsi standar ISO adopting the ISO 14001:2015 Environmental Management
14001:2015 Sistem Manajemen Lingkungan pada dua System standard across two of its subsidiaries, PT
anak perusahaannya yaitu PT Mandiri Intiperkasa (MIP) Mandiri Intiperkasa (MIP) and PT Mandala Karya
dan PT Mandala Karya Prima (MKP) sebagai langkah Prima (MKP), as a concrete step toward strengthening
nyata dalam memperkuat tata kelola lingkungan yang responsible environmental governance. Accordingly,
bertanggung jawab. Berkenaan dengan itu, maka data the environmental data presented in this report
lingkungan dalam laporan ini mencakup kinerja di kedua encompasses the performance of both subsidiaries.
perusahaan tersebut.
Komitmen Mandiricoal terhadap Mandiricoal Commitment to
Kelestarian Lingkungan Environmental Sustainability
Mandiricoal menyadari bahwa kegiatan pertambangan Mandiricoal recognizes that coal mining activities and
batu bara dan jasa penunjangnya memiliki potensi their supporting services have the potential to generate
menimbulkan dampak terhadap lingkungan, terutama environmental impacts, particularly due to landscape
akibat perubahan bentang alam yang terjadi selama alterations occurring during operational processes. As
proses operasional. Sebagai bentuk tanggung jawab part of its responsibility and commitment to sustainable
dan komitmen terhadap pengelolaan lingkungan yang environmental management, the Company consistently
berkelanjutan, Mandiricoal secara konsisten melaksanakan implements various environmentally responsible
berbagai inisiatif prolingkungan, mulai dari penetapan initiatives, ranging from the establishment of policies
kebijakan dan standar operasional hingga kegiatan and operational standards to monitoring, controlling, and
pemantauan, pengendalian, dan pengelolaan dampak managing environmental impacts across all operational
lingkungan di seluruh area kerja. [GRI 3-3, 12.1.1, 12.7.1] areas. [GRI 3-3, 12.1.1, 12.7.1]
Sebagai wujud nyata komitmen terhadap pengelolaan As a tangible manifestation of its commitment to
lingkungan yang bertanggung jawab, Mandiricoal responsible environmental management, Mandiricoal
senantiasa menyertakan kajian dan dokumen integrates environment al assessments and
pengelolaan lingkungan hidup dalam setiap kegiatan environmental management documentation into all
operasional dan bisnis yang dijalankan. Selain itu, business and operational activities. In addition, the
Mandiricoal secara berkala melaporkan pelaksanaan Company periodically reports the implementation of
program perlindungan dan pengelolaan lingkungan environmental protection and management programs
hidup kepada instansi pemerintah yang berwenang, to authorized government institutions, as part of its
sebagai bagian dari kepatuhan terhadap ketentuan compliance with applicable laws and regulations.
peraturan perundang-undangan yang berlaku.
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Mandiricoal meyakini bahwa keberlanjutan usaha hanya Mandiricoal believes that long-term business
dapat dicapai apabila keseimbangan antara kepentingan sustainability can only be achieved by maintaining a
lingkungan, ekonomi, dan sosial terjaga secara harmonis. harmonious balance between environmental, economic,
Atas dasar keyakinan tersebut, Mandiricoal berkomitmen and social interests. Based on this principle, the Company
untuk senantiasa mematuhi peraturan perundang- remains committed to complying with environmental
undangan di bidang lingkungan serta menerapkan praktik regulations while implementing responsible business
bisnis yang bertanggung jawab. Sebagai wujud nyata dari practices. To reinforce this commitment, Mandiricoal
komitmen tersebut, Mandiricoal menetapkan sejumlah has established a number of environmental policies
kebijakan lingkungan yang menjadi panduan bagi seluruh that serve as guidelines for all operational activities,
kegiatan operasional, yaitu: [GRI 3-3, 12.1.1, 12.7.1] as follows: [GRI 3-3, 12.1.1, 12.7.1]
1. Menyediakan produk yang aman dan berkualitas; 1. E n s u r i n g t h e p r o v i s i o n o f s a f e a n d
high-quality products;
2. Memberikan layanan dan informasi tentang 2. Providing services and information regarding the
penggunaan dan penanganan produk yang dihasilkan; proper use and handling of products;
3. Menetapkan, menerapkan, dan memelihara sistem 3. Establishing, implementing, and maintaining systems
pencegahan kecelakaan dan penyakit akibat kerja, for the prevention of occupational accidents and
pencemaran lingkungan dan dampaknya dalam diseases, as well as environmental pollution and its
setiap aktivitas operasional Mandiricoal sesuai impacts, in accordance with applicable requirements
dengan persyaratan dan peraturan yang berlaku; and regulations;
4. Menetapkan menerapkan dan memelihara 4. Establishing, implementing, and maintaining risk
sistem pengelolaan risiko dalam setiap aktivitas management systems across all operational activities;
operasional Mandiricoal;
5. Menetapkan, menerapkan dan memelihara 5. Developing and maintaining work systems oriented
sistem kerja yang berorientasi pada peningkatan toward improving productivity, efficiency, and
produktivitas, efisiensi dan inovasi dengan innovation, while considering quality improvement
mempertimbangkan perbaikan mutu dan konservasi and natural resource conservation;
sumber daya alam;
6. Perbaikan berkesinambungan atas proses, 6. Continuously improving processes, infrastructure,
infrastruktur, teknologi dan kompetensi SDM sesuai technology, and human resource competencies in
tuntutan persyaratan manajemen mutu, lingkungan accordance with quality, environmental, occupational
serta keselamatan dan kesehatan kerja; safety, and health management requirements;
7. Meningkatkan kepedulian lingkungan dalam rangka 7. Enhancing environmental awareness as part of
tanggung jawab sosial Mandiricoal; Mandiricoal’s social responsibility initiatives;
8. Menerapkan tata kelola Mandiricoal yang baik dalam 8. Implementing good corporate governance practices
setiap aktivitas operasional Mandiricoal. across all operational activities.
Sistem Manajemen Lingkungan Environmental Management System
[GRI 3-3, 12.1.1, 12.7.1] [GRI 3-3, 12.1.1, 12.7.1]
Sistem Manajemen Lingkungan di Mandiricoal diterapkan The Environmental Management System at Mandiricoal
berdasarkan Kebijakan Mutu, Lingkungan Hidup, is implemented based on the Quality, Environmental,
Keselamatan dan Kesehatan Kerja, serta Keselamatan Occupational Health and Safety, and Mining Safety
Pertambangan yang disahkan oleh Direktur Utama Policy approved by the President Director in 2023.
pada tahun 2023. Sistem ini menjadi pedoman utama This system serves as the primary guideline to ensure
dalam memastikan bahwa setiap aktivitas operasional that all operational activities are conducted in an
dilaksanakan secara bertanggung jawab terhadap environmentally responsible manner. It encompasses
lingkungan. Di dalamnya mencakup proses identifikasi the identification of environmental aspects and
aspek dan potensi dampak lingkungan, pemenuhan potential impacts, compliance with all applicable
seluruh ketentuan peraturan perundang-undangan environmental laws and regulations, as well as the
di bidang pengelolaan lingkungan, serta penyusunan establishment of environmental management targets
target dan program pengelolaan lingkungan. Selain and programs. In addition, Mandiricoal conducts
itu, Mandiricoal secara berkala melakukan evaluasi periodic and comprehensive evaluations of its
menyeluruh terhadap pelaksanaan program lingkungan environmental programs through both internal and
melalui audit internal maupun eksternal guna memastikan external audits to ensure the ongoing effectiveness
efektivitas penerapan Sistem Manajemen Lingkungan and continuous implementation of the Environmental
secara berkelanjutan. Management System.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Misi Mission
• Identifikasi risiko & • Identifikasi & evaluasi • Mencegah, • Mengupayakan • Tanggap darurat
peluang kewajiban kepatuhan meminimalkan, dan pelestarian sumber daya lingkungan
Identification Identification & mengelola dampak alam melalui pengelolaan Environmental
of risks & evaluation of compliance terhadap lingkungan yang berkelanjutan emergency response
opportunities obligations Preventing, minimizing, Striving for the
and managing preservation of natural
environmental impacts resources through
sustainable management
Target Target
• 100% teridentifikasi resiko • Pemenuhan standar baku • Pemenuhan standar baku • 100% limbah B3 terkelola
dan peluang di area kerja mutu kualitas air limbah mutu emisi udara sesuai peraturan
100% of risks and Compliance with standard Compliance with standard 100% management of
opportunities identified in quality requirements for quality requirements for hazardous and toxic
the workplace area wastewater air emissions waste (B3) in accordance
with regulations
• Pengelolaan dan • Konservasi dan • Konservasi • Intensitas emisi GRK turun
pemanfaatan sumber daya perlindungan lingkungan keanekaragaman hayati sebesar 6% sampai tahun
secara efisien Environmental Biodiversity conservation 2030
Efficient management and conservation and Reduction of greenhouse
utilization of resources protection gas emissions intensity by
6% by 2030
• Efisiensi air dan • Program emergency • Penanganan darurat
penurunan beban drill lingkungan 80% lingkungan 100%
pencemaran air sebesar terlaksana tertangani
10% sampai tahun 2030 80% implementation of 100% handling
Water efficiency and a environmental emergency of environmental
10% reduction in water drill programs emergencies
pollution burden by 2030
Strategi Strategy
• Penguatan dan • Pemantauan kualitas • Peningkatan kualitas • Evaluasi kinerja hasil • Pelaksanaan
peningkatan lingkungan secara dan validitas data pemantauan kualitas pengelolaan
kapasitas SDM berkesinambungan lingkungan lingkungan lingkungan melalui
Strengthening and Continuous Improvement of Evaluation of pendekatan
capacity building of monitoring of environmental data performance based berkelanjutan
human resources environmental quality and validity on environmental Implementation
quality quality monitoring of environmental
results management
through sustainable
approaches
Penerapan Sistem Manajemen Lingkungan di Mandiricoal The implementation of the Environmental Management
dijalankan secara terarah dengan berpedoman System at Mandiricoal is carried out in a structured
pada Peta Jalan Transformasi Lingkungan PT Prima and strategic manner, guided by the Environmental
Andalan Mandiri Tbk Tahun 2020–2030. Dokumen Transformation Roadmap of PT Prima Andalan Mandiri
strategis ini menjadi panduan utama bagi Mandiricoal Tbk for the 2020–2030 period. This strategic document
dalam mencapai kinerja lingkungan yang unggul dan serves as the Company’s primary framework for
berkelanjutan. Peta jalan tersebut mencakup berbagai achieving excellent and sustainable environmental
aspek penting antara lain Penilaian Daur Hidup (Life performance. The roadmap encompasses several
Cycle Assessment), Efisiensi Energi, Penurunan Emisi, key areas, including Life Cycle Assessment, Energy
Efisiensi Penggunaan Air serta Pengurangan Beban Efficiency, Emissions Reduction, Water-use Efficiency
Pencemar, Penerapan Prinsip 3R untuk Limbah B3 and Pollutant Load Reduction, the Application of 3R
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
dan Non-B3, Perlindungan Keanekaragaman Hayati, (Reduce, Reuse, Recycle) Principles for both Hazardous
Pemberdayaan Masyarakat, serta Kesiapsiagaan dan and Non-hazardous Waste, Biodiversity Protection,
Tanggap Kebencanaan. Community Empowerment, as well as Disaster
Preparedness and Emergency Response.
Secara spesifik, target program lingkungan Mandiricoal Specifically, environmental program targets for the years
tahun 2020-2030 antara lain sertifikasi produk ramah 2020-2030 include eco-friendly product certification,
lingkungan, sertifikasi green building, pencapaian green building certification, achievement of Sustainable
indikator Tujuan Pembangunan Berkelanjutan, tinjauan Development Goals indicators, critical review of Life
kritis Life Cycle Assessment, serta kontribusi kepada Cycle Assessment, and contribution to the National Life
Database Nasional Penilaian Daur Hidup. Target yang lain Cycle Assessment Database. Other targets include the
adalah menyusun Environmental Product Declaration preparation of Environmental Product Declarations (EPD)
(EPD) jika PCR telah tersedia, sertifikasi manager dan if PCR is available, certification of energy managers and
auditor energi, sertifikasi auditor lingkungan, target auditors, environmental auditor certification, target for
penggunaan energi terbarukan, mengikuti proyek the use of renewable energy, participation in carbon
perdagangan karbon dan memperoleh kredit karbon trading projects, and obtaining carbon credits as an
sebagai bentuk aksi untuk mendukung pengendalian action to support climate change control. Furthermore,
perubahan iklim (climate change), Selanjutnya, the Company also has targets related to the development
Mandiricoal juga memiliki target terkait pengembangan of 3R programs for hazardous and nonhazardous
program 3R LB & Non-B3, membangun fasilitas solid waste, establishment of nurseries to support
persemaian untuk mendukung program konservasi biodiversity conservation programs, and involvement
keanekaragaman hayati, serta melibatkan masyarakat of communities and social institutions in biodiversity
dan lembaga sosial masyarakat dalam program conservation programs.
konservasi keanekaragaman hayati.
Secara lebih spesifik, target program lingkungan More specifically, Mandiricoal’s environmental
Mandiricoal tahun 2020–2030 meliputi pencapaian program targets for 2020–2030 include achieving
sertifikasi produk ramah lingkungan, sertifikasi green environmentally friendly product certifications, green
building, pencapaian indikator Tujuan Pembangunan building certification, and measurable progress toward
Berkelanjutan, tinjauan kritis Life Cycle Assessment, the Sustainable Development Goals (SDGs) indicators,
serta kontribusi kepada Database Nasional Penilaian as well as conducting critical reviews of Life Cycle
Daur Hidup. Target yang lain adalah menyusun Assessments and contributing to the National Life
Environmental Product Declaration (EPD) jika PCR Cycle Assessment Database. Additional targets include
telah tersedia, sertifikasi manager dan auditor energi, preparing Environmental Product Declarations (EPD)
sertifikasi auditor lingkungan, target penggunaan energi once PCR become available, obtaining certifications for
terbarukan, mengikuti proyek perdagangan karbon dan energy managers and energy auditors, environmental
memperoleh kredit karbon sebagai bentuk aksi untuk auditor certification, increasing the share of renewable
mendukung pengendalian perubahan iklim (climate energy utilization, participating in carbon trading
change). initiatives, and securing carbon credits as part of the
Company’s actions to support climate change mitigation.
Selanjutnya, Mandiricoal juga memiliki target terkait Furthermore, Mandiricoal has established targets related
pengembangan program 3R LB & Non-B3, membangun to the development of 3R (Reduce, Reuse, Recycle)
fasilitas persemaian untuk mendukung program programs for both hazardous and non-hazardous
konservasi keanekaragaman hayati, serta melibatkan waste, the construction of nursery facilities to support
masyarakat dan lembaga sosial masyarakat dalam biodiversity conservation programs, and active
program konservasi keanekaragaman hayati. engagement with local communities and civil society
organizations in biodiversity conservation initiatives.
Berkat kesungguhan manajemen dan dukungan penuh Through strong management commitment and the full
seluruh karyawan, pada tahun 2025 Mandiricoal berhasil support of all employees, Mandiricoal reached several
mencapai sejumlah capaian penting. Mandiricoal significant milestones in 2025. The Company obtained
meraih berbagai penghargaan bergengsi antara lain several prestigious recognitions, including the SILVER
penghargaan kategori SILVER pada Indonesia Regulatory category award at the Indonesia Regulatory Compliance
Compliance Award 2024-2025. Selain itu. mendapatkan Award 2024–2025. In addition, Mandiricoal was granted
penghargaan Utama (SILVER) dari Kementerian ESDM the Main (SILVER) Award from the Ministry of Energy and
untuk Penilaian GMP aspek Perlindungan Lingkungan Mineral Resources for the Good Mining Practice (GMP)
selama tiga tahun berturut-turut (2022-2024). Subroto Environmental Protection aspect for three consecutive
Award 2023. Aspek Kepatuhan Penerimaan Negara years (2022–2024), the Subroto Award 2023, and
Bukan Pajak (PNBP) dari Kementerian ESDM 2024-2025. recognition for compliance in Non-Tax State Revenue
(PNBP) obligations from the Ministry of Energy and
Mineral Resources for the 2024–2025 period.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Jejak Langkah (Peta Jalan Transformasi Lingkungan)
Milestone (Environmental Transformation Roadmap)
2020
2021
1. PT Mandiri Intiperkasa merupakan satu-satunya perusahaan
pemegang PKP2B di Provinsi Kalimantan Utara yang merupakan 1. PT Mandiri Intiperkasa bergabung dalam IPO (Go Public)
penyumbang pendapatan daerah Kabutapet Tana Tidung dan dengan nama MCOAL.
Kabupaten Nunukan, Provinsi Kalimantan Utara. 2. Pembaruan atas visi dan misi perusahaan sesuai dengan
2. PT Mandiri Intiperkasa selalu mengedepankan aspek K3 dan strategi bisnis terkait keberlanjutan dan solusi energi
lingkungan serta pengembangan masyarakat sekitar. masa depan.
1. PT Mandiri Intiperkasa stands as the sole holderof the Coal 1. PT Mandiri Intiperkasa held an Initial Public Offering (IPO),
Mining Business Work Agreement (PKP2B) in North Kalimantan with the ticker code MCOAL.
Province, contributing significantly to the revenue of Tana 2. PT Mandiri Intiperkasa revised the Company’s vision and
Tidung and Nunukan Districts in North Kalimantan Province. mission aligned with business strategies pertaining to
2. PT Mandiri Intiperkasa consistently prioritizes occupational sustainability and future energy solutions.
health and safety (OHS) aspects, environmental concerns,
and the development of surrounding communities.
2022
1. Penetapan kawasan konservasi monyet ekor panjang (Macaca
Fascicularis).
2. Pelestarian tumbuhan manggris (Koompassia Excelca).
2023 3. Pelestarian tumbuhan yang masuk kategori dilindungi yang
tumbuh secara alami di area reklamasi seperti kantong semar
(Nepentes SP).
1. PT Mandiri Intiperkasa memulai pembangunan
4. Pemasangan alat sparing pada setting pond 18 untuk pemantauan
green house.
kualitas air limbah secara continuous dan real time.
2. Melakukan digital center mulai beroperasi 10% toward
1. PT Mandiri Intiperkasa established a conservation area for
Smart Mining.
long-tailed macaque monkeys (Macaca fascicularis).
3. Melakukan survei keanekaragaman hayati.
2. PT Mandiri Intiperkasa put conservation efforts for the
1. PT Mandiri Intiperkasa commenced construction of
menggeris tree (Koompassia excelsa).
a green house.
3. PT Mandiri Intiperkasa had a conservation of protected plant
2. PT Mandiri Intiperkasa initiated digital transformation,
species, naturally growing in reclaimed areas such as pitcher
operating at 10% capacity toward Smart Mining.
plants (Nepenthes sp).
3. PT Mandiri Intiperkasa conducted biodiversity surveys.
4. PT Mandiri Intiperkasa installed monitoring devices on
settling pond 18 for continuous and real-time monitoring of
wastewater quality.
2024
1. Penetapan kawasan LESTARI (Pelestarian Tumbuhan Langka di 2025
Area Reklamasi) AKAR (Aneka Kantong Semar).
2. Penetapan kawasan LESTARI (Pelestarian Tumbuhan Khas di 1. Survei Awal Lokasi Program Kampung Iklim (PROKLIM) di
Area Reklamasi) BATANG (Berkhasiat Obat Alami Cespleng). Desa Sengkong.
3. Penetapan kawasan LESTARI (Pelestarian Tumbuhan Khas di 2. Konservasi Tumbuhan Rentan dan Dwiguna (KONSTRAD).
Area Reklamasi) BUNGA (Bunga Anggrek). 3. Konservasi dan Peningkatan Akses Kawasan Mata Air
4. Pertek dan Sertifikat Kelayakan Operasional (SLO) Air Limbah (KOPASKA).
serta penetapan rehabilitasi Daerah Aliran Sungai (DAS). 4. Launching Aplikasi Pengelolaan Data Monitoring LB3 berbasis
1. Establishment of the LESTARI Zone (Conservation of Rare mobile (SIPALING v 1.2.0).
Plants in the Reclamation Area) – AKAR (Various Pitcher Plants). 5. Analisa NDVI Area Reklamasi.
2. Establishment of the LESTARI Zone (Conservation of Native 1. Preliminary Site Survey for the Climate Village Program.
Plants in the Reclamation Area) – BATANG (Natural Medicinal (PROKLIM) in Sengkong Village
Plants with Proven Efficacy). 2. Conservation of Vulnerable and Multipurpose Plant Species
3. Establishment of the LESTARI Zone (Conservation of Native (KONSTRAD).
Plants in the Reclamation Area) – BUNGA (Orchid Flowers). 3. Conservation and Improved Access to Spring Water Areas
4. Issuance of the Technical Approval and Operational Feasibility (KOPASKA).
Certificate (SLO) for Wastewater, as well as the designation 4. Launch of the Mobile-Based Hazardous Waste (B3) Monitoring
of Watershed (DAS) rehabilitation areas. Data Management Application (SIPALING v1.2.0).
5. NDVI Analysis of Reclamation Areas.
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Tentang Laporan Terintegrasi Ikhtisar Kinerja 2025 Laporan Manajemen Profil Perusahaan Tinjauan Pendukung Bisnis
About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Tabel Target dan Pencapaian Peta Jalan Lingkungan Tahun 2025
Table of Environmental Roadmap Targets and Achievements for 2025
Target
2025 2024 2023 2022 2021 2020 2019
Target
Peringkat PROPER Hijau dari Calon Kandidat - - - √ - -
Kementerian Lingkungan Hijau, belum ada
Hidup dan Kehutanan RI pengumuman
Green PROPER Rating from Green Candidate
the Ministry of Environment nominee, no
and Forestry of the Republic announcement yet.
of Indonesia
Peringkat PROPER Biru dari √ √ √ √ - √ √
Kementerian Lingkungan
Hidup dan Kehutanan RI
Blue PROPER Rating from the
Ministry of Environment and
Forestry of the Republic of
Indonesia
Implementasi AMDAL atau √ √ √ √ √ √ √
UKL-UPL dan kelengkapan
izin lingkungan
Implementation of
Environmental Impact
Assessment (AMDAL) or
Environmental Management
Efforts (UKL-UPL)
and completeness of
environmental permits
Tercapainya 100% √ √ √ √ √ √ √
kepatuhan pada peraturan
terkait lingkungan
Achievement of 100%
compliance with
environmental regulations
Baseline data pengelolaan √ √ √ √ √ √ √
lingkungan tersusun
Baseline data for
environmental management
is compiled
Sertifikasi ISO 14001 √ √ √ √ - - √
ISO 14001 Certification
Tidak ada pencemaran √ √ √ √ √ √ √
lingkungan
No environmental pollution
Surveillance Audit ISO 14001 √ √ √ √ √ √ -
dilaksanakan
Implementation of ISO 14001
Surveillance Audit
Pengelolaan dan Pemantauan Lingkungan Environmental Management and
[GRI 3-3, 12.1.1, 12.7.1] Monitoring [GRI 3-3, 12.1.1, 12.7.1]
Pengelolaan dan pemantauan lingkungan merupakan Environmental management and monitoring constitute
bagian integral dari penerapan Sistem Manajemen an integral part of the implementation of Mandiricoal’s
Lingkungan yang berpedoman pada Peta Jalan Environmental Management System, which is guided
Transformasi Lingkungan Mandiricoal. Seluruh by the Mandiricoal Environmental Transformation
kegiatan dilakukan secara terukur untuk menilai Roadmap. All activities are carried out in a measurable
efektivitas pengelolaan lingkungan, dengan tujuan and systematic manner to assess the effectiveness of
utama memitigasi serta meminimalkan potensi dampak environmental management, with the primary objective
negatif, sekaligus mengoptimalkan dampak positif dari of mitigating and minimizing potential negative impacts
kegiatan operasional terhadap lingkungan sekitar. Dalam while optimizing the positive impacts of operational
pelaksanaannya, Mandiricoal senantiasa berkomitmen activities on the surrounding environment. In its
untuk mematuhi seluruh ketentuan peraturan perundang- implementation, Mandiricoal remains firmly committed
undangan di bidang lingkungan hidup. to complying with all applicable environmental laws
and regulations.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Pada tahap perencanaan, Mandiricoal mengutamakan During the planning stage, Mandiricoal prioritizes the
penerapan Analisis Mengenai Dampak Lingkungan implementation of Environmental Impact Assessments
(AMDAL) dan Upaya Pengelolaan Lingkungan–Upaya (AMDAL) and Environmental Management and
Pemantauan Lingkungan (UKL–UPL), serta berbagai Monitoring Efforts (UKL–UPL), along with other relevant
regulasi lain yang relevan. Dalam tahap pengelolaan, regulatory requirements. At the management stage,
Mandiricoal memastikan seluruh kegiatan operasional Mandiricoal ensures that all operational activities comply
memenuhi baku mutu dan standar kualitas lingkungan with environmental quality standards and regulatory
yang ditetapkan oleh pemerintah. Sementara itu, pada thresholds established by the government. Meanwhile,
tahap pemantauan, Mandiricoal secara konsisten during the monitoring stage, the Company consistently
melaksanakan mekanisme pelaporan lingkungan sesuai implements environmental reporting mechanisms in
ketentuan yang berlaku sebagai bentuk transparansi accordance with prevailing regulations as a form of
dan akuntabilitas. transparency and accountability.
Ruang lingkup pemantauan lingkungan mencakup The scope of environmental monitoring includes mine
kualitas air limbah tambang, air limbah domestik, air wastewater quality, domestic wastewater, workshop
limbah workshop, air limbah oil trap, serta kualitas air wastewater, oil trap wastewater, and river water quality
sungai sebagai badan penerima buangan air limbah. as the receiving body for discharged wastewater.
Pemantauan juga dilakukan terhadap kualitas udara Monitoring is also conducted on ambient air quality, soil
ambien, kualitas tanah, kualitas air minum, dan emisi quality, drinking water quality, and emissions generated
dari penggunaan genset. Hasil pemantauan lingkungan from generator operations. Environmental monitoring
selama tahun 2025 menunjukkan seluruh parameter results throughout 2025 indicate that all parameters
berada di bawah baku mutu yang dipersyaratkan remained below the required quality standards and
sehingga dinyatakan aman dan tidak menimbulkan were therefore deemed safe and not harmful to
gangguan terhadap lingkungan . the environment.
Kepatuhan Mandiricoal terhadap regulasi lingkungan Mandiricoal’s compliance with environmental regulations
juga tercermin dari tidak ditemukannya pelanggaran is further demonstrated by the absence of regulatory
atas peraturan di bidang lingkungan hidup maupun violations in the environmental sector and the
pengaduan masyarakat terkait dampak lingkungan absence of public complaints related to environmental
sepanjang tahun 2025. Capaian ini menjadi bukti nyata impacts throughout 2025. This achievement reflects
komitmen Mandiricoal dalam menjaga keseimbangan Mandiricoal’s strong commitment to maintaining a
antara pertumbuhan bisnis dan keberlanjutan balance between business growth and environmental
lingkungan. [OJK F.16] sustainability. [OJK F.16]
Tabel Hasil Pengelolaan dan Pemantauan Lingkungan Tahun 2025
Table of Environmental Management and Monitoring Results for 2025
Aspek/Ruang Lingkup Keterangan
No.
Aspect Description
1. Pengelolaan dan Ketaatan terhadap kompetensi personel 100%
Pemantauan Kualitas Air Compliance with employee competence
Management and
Monitoring of Ketaatan terhadap izin/persetujuan teknis 100%
Water Quality Compliance with technical permits/approvals
Ketaatan terhadap titik penaatan dan/atau titik pemantauan 100%
Compliance with sampling points and/or monitoring points
Ketaatan terhadap parameter 100%
Compliance with parameters
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 289
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Tabel Hasil Pengelolaan dan Pemantauan Lingkungan Tahun 2025
Table of Environmental Management and Monitoring Results for 2025
Aspek/Ruang Lingkup Keterangan
No.
Aspect Description
2. Pengelolaan dan Ketaatan terhadap titik penaatan pemantauan100%
Pemantauan Kualitas Compliance with monitoring point locations
Udara
Management and Ketaatan terhadap pelaporan 100%
Monitoring of Air Compliance with reporting
Quality
Ketaatan terhadap parameter Baku Mutu Emisi 100%
Compliance with Emission Standard Parameters
Ketaatan terhadap pemenuhan Baku Mutu Emisi 100%
Compliance with Emission Standard Compliance
Ketaatan terhadap kompetensi personel 100%
Compliance with employee competence
Ketaatan terhadap pemantauan ambien 100%
Compliance with ambient monitoring
Ketaatan terhadap pemantauan kebisingan 100%
Compliance with noise monitoring
Ketaatan terhadap pemantauan kebauan 100%
Compliance with odor monitoring
3. Pengelolaan LB3 dan Ketaatan terhadap kompetensi personel 100%
Non-B3 Compliance with personnel competence
Management of
Hazardous and Ketaatan terhadap izin/persetujuan teknis 100%
Non-Hazardous Waste Compliance with technical permits/approvals
Pihak Ketiga telah memiliki izin dan surat rekomendasi KLHK 100%
Third parties have obtained permits and recommendations from the Ministry of
Environment and Forestry (KLHK)
Manifest dan pengelolaan manifest sesuai dengan ketentuan
Manifest and manifest management in accordance with regulations
4. Pengelolaan Tanah, Pembersihan lahan, pengupasan tanah pucuk, pengupasan batuan penutup,
Reklamasi, dan penambangan, penimbunan, reklamasi dan revegatasi nilai total 82
Keanekaragaman Hayati Land clearing, topsoil stripping, overburden removal, mining operations, stockpiling,
Land Management, reclamation, and revegetation total score: 82
Reclamation,
and Biodiversity
Conservation
Peningkatan Kapasitas Personel di Bidang Improving Employees Skills in
Lingkungan Environmental Management
Mandir ico al ber komitmen untuk senantiasa Mandiricoal remains committed to continuously
meningkatkan kapasitas dan kompetensi personel enhancing the capacity and competencies of personnel
yang bertanggung jawab atas pengelolaan lingkungan. responsible for environmental management. This effort is
Upaya ini dilakukan melalui penyelenggaraan serta carried out through the organization of and participation
partisipasi dalam berbagai program pelatihan, sertifikasi, in various training programs, certifications, and
dan pengembangan kompetensi di bidang lingkungan professional development initiatives in the environmental
hidup. Langkah ini tidak hanya bertujuan memperkuat field. These initiatives aim not only to strengthen the
pemahaman teknis para personel, tetapi juga memastikan technical capabilities of personnel but also to ensure that
setiap kegiatan operasional dijalankan sesuai prinsip all operational activities are conducted in accordance
pengelolaan lingkungan yang berkelanjutan dan sesuai with sustainable environmental management principles
ketentuan peraturan yang berlaku. and applicable regulatory requirements.
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Per 31 Desember 2025, peningkatan kapasitas personel As of December 31, 2025, the enhancement of personnel
di bidang lingkungan tercermin melalui berbagai kegiatan capacity in the environmental sector is reflected through
pengembangan berikut: the following development initiatives:
Tabel Peningkatan Kapasitas Personel Bidang Lingkungan Tahun 2025
Table of Employees Skills Improvement in Environmental Management for 2025
Nama Pendidikan/ Nama Peserta
Waktu/Tempat
Pelatihan Penyelenggara Target dan Tujuan
Pelaksanaan Total
Name of Education/ Organizer Target and Objective
Date/Venue Participant
Training
Penanggung Online, Tata Lingkungan Mampu Gilang Prima Kusuma
Jawab Pengelolaan 14 Februari 2025 Industri & Pemukiman merencanakan,
Pencemaran Air Online, Industrial and melaksanakan
Person in Charge February 14, 2025 Residential dan mengevaluasi
of Water Pollution Environmental pengelolaan
Control Management Management pengendalian
pencemaran air
Able to plan,
implement, and
evaluate water
pollution control
management
Penanggung Yogyakarta, Nevis Mampu Ricky Johansen
Jawab Pengelolaan 8–11 April 2025 merencanakan,
Pencemaran Air Yogyakarta, melaksanakan
Person in Charge April 8–11, 2025 dan mengevaluasi
of Water Pollution pengelolaan
Control Management pengendalian
pencemaran air
Able to plan,
implement, and
evaluate water
pollution control
management
Penanggung Jawab Online, Nevis Mampu melaksanakan Sakaria
Operasional Limbah B3 22–25 Juli 2025 penanganan dan
Hazardous Waste Online, pengelolaan Limbah B3
(B3) Operational July 22–25, 2025 Able to carry out
Supervisor proper handling
and management of
hazardous (B3) waste
Pengambilan Contoh Online, Nevis Mampu melalukan tata Zulkarnain
Uji Air 22–25 Juli 2025 cara yang tepat dalam
Water Sampling Online, pengambilan sampel
Procedures Training July 22–25, 2025 uji air
Able to perform
proper procedures for
water sampling
Pengawas Lingkungan Bandung, 11–15 PPSDM Geominerba Mampu Heru Rizka
Environmental Agustus 2025 merencanakan,
Supervisor Bandung, August melaksanakan
11–15, 2025 dan mengevaluasi
pengelolaan
lingkungan di
perusahaan
Able to plan,
implement,
and evaluate
environmental
management within
the company
Auditor Semarang, 22–24 Adhikriya Kualita Mampu mengevaluasi Gilang Prima Kusuma
Lingkungan Hidup Desember 2025 Utama kinerja lingkungan di
Environmental Auditor Semarang, December internal perusahaan
22–24, 2025 dan meningkatkannya
Able to evaluate
internal environmental
performance and
drive continuous
improvement
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Praktik Penambangan yang Baik Good Mining Practices
[GRI 3-3, 12.1.1, 12.7.1] [GRI 3-3, 12.1.1, 12.7.1]
Untuk memraktikkan penambangan yang baik, To implement good mining practices, the Company
Mandiricoal berpedoman pada Kebijakan Mutu, adheres to the Quality, Environmental, Occupational
Lingkungan Hidup, Keselamatan dan Kesehatan Kerja Health and Safety, and Mining Safety Policy, as approved
dan Keselamatan Pertambangan yang disahkan oleh by the President Director. The principles of good mining
Direktur Utama. Prinsip-prinsip penambangan yang practices that serve as guidelines for the Company are
baik di Mandiricoal adalah sebagai berikut: as follows:
1. Teknis Pertambangan; 1. Mining Techniques;
2. Konservasi Mineral dan Batu Bara; 2. Conservation of Minerals and Coal;
3. Keselamatan dan Kesehatan Kerja Pertambangan; 3. Occupational Health and Safety in Mining;
4. Keselamatan Operasi Pertambangan; 4. Mining Operations Safety;
5. Pengelolaan Lingkungan Hidup Pertambangan, 5. Environmental Management of Mining, Reclamation,
Reklamasi, dan Pascatambang, serta Pascaoperasi; Post-Mining, and Post-Operation; and
dan
6. Pemanfaatan Teknologi, Kemampuan Rekayasa, 6. Utilization of Technology, Engineering Capability,
Rancang Bangun, Pengembangan, dan Penerapan Design, Development, and Application of
Teknologi Pertambangan. Mining Technology.
Biaya Lingkungan Hidup Environmental Costs
Komitmen Mandiricoal terhadap pelestarian lingkungan Mandiricoal’s commitment to protect environment
diwujudkan melalui kepatuhan terhadap seluruh is shown by obeying all rules and regulation in
ketentuan dan regulasi di bidang lingkungan hidup, serta environmental field, and also by giving special budget
melalui pengalokasian dana khusus untuk mendukung to support many environmental management program
berbagai program dan kegiatan pengelolaan lingkungan. and activity.
Sepanjang tahun 2025, Mandiricoal mengeluarkan biaya During 2025, Mandiricoal spent environmental cost
lingkungan sebesar US$720.345 naik dibandingkan amount US$720,345, increase compared to realization
dengan realisasi tahun 2024 yang mencapai in 2024 which was US$456,201. The increase happened
US$456.201. Kenaikan dipengaruhi oleh meningkatnya because higher cost for biodiversity monitoring,
biaya monitoring keanekaragaman hayati, pengurusan processing permit for new settling pond (SP), higher
izin settling pond (SP) baru, peningkatan harga satuan unit price for hazardous waste (LB3) management,
pengelolaan LB3, survey redistrub, dan penambahan redistrub survey, and additional asset for acid mine
aset pengelolaan air asam tambang [OJK F.4] drainage water treatment [OJK F.4].
Tabel Biaya Lingkungan Tahun 2020-2025
Table of Environmental Cost for 2020-2025
Jumlah
Tahun Alokasi Pembiayaan
(US$)
Year Allocation of Financing
Total Cost
2025 720.345 Pembongkaran fasilitas tambang, penataan lahan, penghijauan, pengelolaan kualitas air
limbah dan badan air, pengelolaan kualitas udara, pengelolaan kualitas tanah, pencegahan
dan penanggulangan air asam tambang, pengelolaan kualitas keanekaragaman hayati,
pengelolaan limbah B3, biaya fasilitas lingkungan, biaya pemantauan lingkungan, biaya event
lingkungan hidup.
Dismantling of mining facilities, land rehabilitation, reforestation, wastewater and water body
quality management, air quality management, soil quality management, prevention and
mitigation of acid mine drainage, biodiversity management, hazardous waste (B3) management,
environmental facility costs, environmental monitoring costs, and environmental event costs.
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Tabel Biaya Lingkungan Tahun 2020-2025
Table of Environmental Cost for 2020-2025
Jumlah
Tahun Alokasi Pembiayaan
(US$)
Year Allocation of Financing
Total Cost
2024 456.201 Pembongkaran fasilitas tambang, penataan lahan, penghijauan, pengelolaan kualitas air
limbah dan badan air, pengelolaan kualitas udara, pengelolaan kualitas tanah, pencegahan
dan penanggulangan air asam tambang, pengelolaan kualitas keanekaragaman hayati,
pengelolaan limbah B3, biaya fasilitas lingkungan, biaya pemantauan lingkungan, biaya event
lingkungan hidup.
Dismantling of mining facilities, land rehabilitation, reforestation, wastewater and water body
quality management, air quality management, soil quality management, prevention and
mitigation of acid mine drainage, biodiversity management, hazardous waste (B3) management,
environmental facility costs, environmental monitoring costs, and environmental event costs.
2023 634.446 Pembongkaran fasilitas tambang, penataan lahan, penghijauan, pengelolaan kualitas air
limbah dan badan air, pengelolaan kualitas udara, pengelolaan kualitas tanah, pencegahan
dan penanggulangan air asam tambang, pengelolaan kualitas keanekaragaman hayati,
pengelolaan limbah B3, biaya fasilitas lingkungan, biaya pemantauan lingkungan, biaya event
lingkungan hidup.
Dismantling of mining facilities, land rehabilitation, reforestation, wastewater and water body
quality management, air quality management, soil quality management, prevention and
mitigation of acid mine drainage, biodiversity management, hazardous waste (B3) management,
environmental facility costs, environmental monitoring costs, and environmental event costs.
2022 502.967 Pembongkaran fasilitas tambang, penataan lahan, penghijauan, pengelolaan kualitas air
limbah dan badan air, pengelolaan kualitas udara, pengelolaan kualitas tanah, pencegahan
dan penanggulangan air asam tambang, pengelolaan kualitas keanekaragaman hayati,
pengelolaan limbah B3, biaya fasilitas lingkungan, biaya pemantauan lingkungan, biaya event
lingkungan hidup.
Dismantling of mining facilities, land rehabilitation, reforestation, wastewater and water body
quality management, air quality management, soil quality management, prevention and
mitigation of acid mine drainage, biodiversity management, hazardous waste (B3) management,
environmental facility costs, environmental monitoring costs, and environmental event costs.
2021 265.534 Pembongkaran fasilitas tambang, penataan lahan, penghijauan, pengelolaan kualitas air
limbah dan badan air, pengelolaan kualitas udara, pengelolaan kualitas tanah, pencegahan
dan penanggulangan air asam tambang, pengelolaan kualitas keanekaragaman hayati,
pengelolaan limbah B3, biaya fasilitas lingkungan, biaya pemantauan lingkungan, biaya event
lingkungan hidup.
Dismantling of mining facilities, land rehabilitation, reforestation, wastewater and water body
quality management, air quality management, soil quality management, prevention and
mitigation of acid mine drainage, biodiversity management, hazardous waste (B3) management,
environmental facility costs, environmental monitoring costs, and environmental event costs.
2020 235.315 Pembongkaran fasilitas tambang, penataan lahan, penghijauan, pengelolaan kualitas air
limbah dan badan air, pengelolaan kualitas udara, pengelolaan kualitas tanah, pencegahan
dan penanggulangan air asam tambang, pengelolaan kualitas keanekaragaman hayati,
pengelolaan limbah B3, biaya fasilitas lingkungan, biaya pemantauan lingkungan, biaya event
lingkungan hidup.
Dismantling of mining facilities, land rehabilitation, reforestation, wastewater and water body
quality management, air quality management, soil quality management, prevention and
mitigation of acid mine drainage, biodiversity management, hazardous waste (B3) management,
environmental facility costs, environmental monitoring costs, and environmental event costs.
Penggunaan Material Ramah Lingkungan Use of Environmentally Friendly Materials
Mandiricoal merupakan perusahaan induk yang Mandiricoal is a holding company with subsidiaries
membawahi sejumlah entitas anak usaha yang engaged in coal mining and trading, mining contractor
beroperasi di bidang pertambangan dan perdagangan services, as well as coal sea transportation and loading/
batu bara, jasa kontraktor penambangan, serta jasa unloading services. The coal processing activities
angkutan laut dan bongkar muat batu bara. Kegiatan include coal crushing and washing, followed by
pengolahan batu bara yang dilakukan mencakup transportation to seaports for distribution to customers.
proses peremukan dan pencucian batu bara sebelum
kemudian diangkut ke pelabuhan untuk didistribusikan
kepada pelanggan.
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Dengan karakteristik proses dan mekanisme operasional Given these operational characteristics and mechanisms,
tersebut, kebutuhan material utama Mandiricoal Mandiricoal’s primary material requirements generally
umumnya terdiri atas berbagai bahan pendukung consist of supporting materials for mining operations,
kegiatan pertambangan, operasional pelabuhan batu coal port activities, and office operations, both at the
bara, serta aktivitas perkantoran baik di kantor pusat headquarters and at mining sites. All material usage
maupun di lokasi tambang. Seluruh penggunaan material is managed efficiently and responsibly, in line with
dikelola secara efisien dan bertanggung jawab, sejalan Mandiricoal’s commitment to implementing sustainability
dengan komitmen Mandiricoal dalam menerapkan principles across all operational lines.
prinsip keberlanjutan di setiap lini operasinya.
Kertas merupakan salah satu material pendukung untuk Paper is one of the supporting materials essential for
kelancaran administrasi perkantoran. Untuk menghemat smooth administrative operations. To reduce paper
kertas yang bahan utamanya adalah bubur kertas consumption, which is primarily derived from wood pulp
dari jenis pohon tertentu, Mandiricoal menghemat of certain tree species, Mandiricoal has implemented
kertas dengan mengadopsi berbagai sistem berbasis various information technology–based systems,
teknologi informasi di antaranya sistem PayDay (untuk including the PayDay system (for online approvals and
approval online dan digital signature), sistem SAP (ERP), digital signatures), the SAP (ERP) system, double-sided
penggunaan kertas dua sisi, serta melakukan daur ulang paper usage, and paper waste recycling as part of its
sampah kertas sebagai salah satu material yang ramah environmentally friendly initiatives. [OJK F.5]
lingkungan. [OJK F.5]
Per 31 Desember 2025, Mandiricoal menggunakan As of December 31, 2025, Mandiricoal used a total of
kertas sebanyak 205 rim, turun dibandingkan tahun 205 reams of paper, representing a decrease compared
2024, yang mencapai 264 rim. to 2024, which reached 264 reams.
Selain kertas, material pendukung yang tak kalah penting In addition to paper, another crucial supporting material
dalam operasional pertambangan dan pemenuhan for mining operations and electricity supply is energy,
kebutuhan listrik adalah sumber energi, baik BBM including fuel and electricity. To meet these energy
maupun listrik. Untuk memenuhi kebutuhan tersebut, needs, Mandiricoal has adopted environmentally friendly
Mandiricoal telah memanfaatkan sumber energi ramah energy sources as follows:
lingkungan sebagai berikut:
Material Ramah
Lingkungan yang
Aktivitas Operasional Manfaat
Digunakan
Operational Activity Benefit
The Environmentally
Friendly Materials Used
Operasional Pertambangan Biosolar (B40) Bioenergi dengan emisi yang lebih rendah dibandingkan
Mining Operations Biosdiesel (B40) bahan bakar minyak (BBM)
Bioenergy with lower emissions compared to fossil fuels
Operasional Pertambangan Biosolar (B35) Bioenergi dengan emisi yang lebih rendah dibandingkan
Mining Operations Biosdiesel (B35) bahan bakar minyak (BBM)
Bioenergy with lower emissions compared to fossil fuels
Operasional Pertambangan Biosolar (B30) Bioenergi dengan emisi yang lebih rendah dibandingkan
Mining Operations Biosdiesel (B30) bahan bakar minyak (BBM)
Bioenergy with lower emissions compared to fossil fuels
Pemenuhan Kebutuhan Listrik Solar Cell Energi terbarukan yang dimanfaatkan sebagai sumber energi
Fulfillment of Electricity Supply listrik di area settling pond (SP) 18
Renewable energy utilized as the source of electricity in
settling pond (SP) 18 area
Material ramah lingkungan yang juga digunakan Another environmentally friendly resource utilized by
Mandiricoal adalah pemanfaatan air hujan yang diolah Mandiricoal is harvested rainwater treated through a
menggunakan sistem sistem Reverse Osmosis (RO). Reverse Osmosis (RO) system. Through this process,
Melalui proses ini, air hujan diubah menjadi air bersih rainwater is purified into clean water suitable for various
yang layak digunakan untuk berbagai kebutuhan operational needs, thereby supporting water resource
operasional sehingga turut mendukung efisiensi efficiency and reducing reliance on groundwater
penggunaan sumber daya air sekaligus mengurangi supplies. In addition, Mandiricoal uses B40 biodiesel
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ketergantungan terhadap pasokan air tanah. Selain itu, fuel, which is more environmentally friendly compared
Mandiricoal juga menggunakan BBM berupa B40 yang to conventional diesel fuel. [OJK F.5]
lebih ramah dibandingkan solar konvensional. [OJK F.5]
Pengelolaan Energi Energy Management
Untuk mendukung kelancaran seluruh aktivitas To support the continuity of all operational activities
operasional, mulai dari kegiatan perkantoran, fasilitas ranging from office operations and housing facilities
perumahan, transportasi, hingga proses penambangan to transportation, mining activities, and coal crushing
dan peremukan batu bara, Mandiricoal memanfaatkan processes Mandiricoal utilizes two primary energy
dua sumber energi utama, yakni listrik dan bahan bakar sources: electricity and fuel. In alignment with the
minyak (BBM). Sejalan dengan kebijakan energi nasional, national energy policy, Mandiricoal has, since January
sejak Januari 2025, Mandiricoal juga telah menggunakan 2025, adopted B40 biodiesel as part of its commitment
biosolar B40 sebagai bagian dari komitmen mendukung to supporting a sustainable energy transition.
transisi energi berkelanjutan. [GRI 3-3, 12.1.1] [GRI 3-3, 12.1.1]
Listrik yang bersumber dari genset yang dioperasikan Electricity generated from company-operated power
sendiri dimanfaatkan untuk keperluan penerangan, generators is utilized for lighting, office operations, and
kegiatan operasional perkantoran, serta fasilitas housing facilities within the mining area. Meanwhile, fuel
perumahan di area tambang. Sementara itu, BBM is primarily used to support the mobility of operational
digunakan terutama untuk mendukung mobilitas vehicles and the operation of heavy equipment at mining
kendaraan operasional dan pengoperasian alat berat sites. Such energy consumption is consistently managed
di area pertambangan. Penggunaan energi tersebut in an efficient manner to reduce fossil fuel usage and
senantiasa dikelola secara efisien guna menekan minimize carbon emissions arising from Mandiricoal’s
konsumsi energi fosil dan mengurangi emisi karbon operational activities.
dari kegiatan operasional Mandiricoal.
Mandiricoal memahami bahwa sumber energi listrik yang Mandiricoal recognizes that electricity generated
berasal dari biosolar masih bergantung pada minyak from biodiesel-based fuel remains dependent on
bumi yang merupakan sumber energi tak terbarukan petroleum, a non-renewable energy source with finite
dengan ketersediaan terbatas. Kesadaran ini mendorong availability. This awareness drives the Company to
Mandiricoal untuk secara konsisten melakukan upaya consistently implement sustainable electricity efficiency
efisiensi energi listrik secara berkelanjutan. Langkah- measures on an ongoing basis. These efficiency
langkah efisiensi tersebut antara lain dilakukan melalui initiatives are carried out through, among others, the
integrasi sistem kelistrikan, optimalisasi utilitas, serta integration of electrical systems, utility optimization,
penggunaan lampu hemat energi di berbagai fasilitas and the use of energy-efficient lighting across various
operasional. Sementara itu, penghematan konsumsi operational facilities. Meanwhile, efforts to reduce fuel
bahan bakar minyak (BBM), khususnya biosolar, consumption particularly biodiesel are implemented
diterapkan melalui serangkaian kebijakan dan inisiatif through a series of policies and initiatives as follows:
berikut: [GRI 302-4, 305-5, 12.2.3] [GRI 302-4, 305-5, 12.2.3]
1. Melakukan inventarisasi pemakaian energi baik untuk 1. Conducting an inventory of energy consumption for
keperluan produksi maupun penunjang; both production and support purposes;
2. Melakukan pemantauan dan pengontrolan 2. Monitoring and controlling energy usage in all units
penggunaan energi pada semua unit dan fasilitas; and facilities;
3. Mengoptimalkan penggunaan alat-alat penerangan, 3. Optimizing the use of lighting, air conditioning, and
pendingin ruangan, dan unit operasional dalam upaya operational units to save energy;
penghematan energi;
4. Melakukan perbaikan dan/atau penggantian pada 4. Repairing and/or replacing operational and support
peralatan operasional maupun peralatan penunjang equipment to minimize energy usage;
yang dapat meminimalkan pemakaian energi;
5. Mengendalikan konsumsi bahan bakar minyak untuk 5. Controlling the consumption of fossil fuels for
transportasi maupun genset; transportation and generators;
6. Meningkatkan perbaikan sistem dan kebijakan 6. Continuously improving systems and policies;
secara berkelanjutan; [OJK F.7, F.12] [OJK F.7, F.12]
7. Melakukan inventarisasi pemakaian energi baik untuk 7. Conducting an inventory of energy consumption for
keperluan produksi maupun penunjang; both production and support purposes;
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8. Melakukan pemantauan dan pengontrolan 8. Monitoring and controlling energy usage in all units
penggunaan energi pada semua unit dan fasilitas; and facilities;
9. Mengoptimalkan penggunaan alat-alat penerangan, 9. Optimizing the use of lighting, air conditioning, and
pendingin ruangan, dan unit operasional dalam upaya operational units to save energy;
penghematan energi;
10. Melakukan perbaikan dan/atau penggantian pada 10. Repairing and/or replacing operational and support
peralatan operasional maupun peralatan penunjang equipment to minimize energy usage;
yang dapat meminimalkan pemakaian energi;
11. Mengendalikan konsumsi bahan bakar minyak untuk 11. Controlling the consumption of fossil fuels for
transportasi maupun genset; transportation and generators;
12. Meningkatkan perbaikan sistem dan kebijakan 12. Continuously improving systems and policies.
secara berkelanjutan. [OJK F.7, F.12] [OJK F.7, F.12]
Untuk mengetahui volume penggunaan energi, To determine the volume of energy consumption and
sekaligus menghitung intensitas penggunaan energi, calculate energy usage intensity, Mandiricoal conducts
Mandiricoal secara rutin melakukan audit energi. Pada routine energy audits. In 2025, the results of the internal
tahun 2025, hasil audit energi (internal) menunjukkan energy audit indicated a total energy consumption of
volume penggunaan energi sebesar 6.235.208 6,235,208 Gigajoules (GJ), representing a decrease
Gigajoule (GJ), turun dibandingkan tahun 2024, yang compared to 2024, which recorded 6,235,522 GJ.
mencapai 6.235.522 GJ. Penurunan dipengaruhi oleh The reduction was primarily attributable to increased
meningkatnya penggunaan energi terbarukan (solar cell) utilization of renewable energy sources (solar cells) and
dan berkurangnya biosolar untuk kegiatan penunjang. lower biodiesel consumption for supporting activities.
Adapun intensitas energi tahun 2025 tercatat sebesar In 2025, the recorded energy intensity reached 0.69107
0,69107 GJ/Ton batu bara, lebih rendah dibandingkan GJ per ton of coal, lower than the 2024 energy intensity
tahun 2024 dengan intensitas sebesar 0,70802 GJ/ of 0.70802 GJ per ton of coal.
ton batu bara.
Tabel Penggunaan Energi Tahun 2021-2025 [GRI 302-1, 302-3, 12.1.2, 12.1.4] [OJK F.6, F.7]
Table of Energy Usage for 2021-2025 [GRI 302-1, 302-3, 12.1.2, 12.1.4] [OJK F.6, F.7]
Uraian Satuan
2025 2024 2023 2022 2021
Description Unit
Energi Terbarukan
Renewable Energy
Solar Cell GJ 126,77 112,51 104 82 -
Jumlah Energi Terbarukan GJ 126,77 112,51 104 82
Total Renewable Energy
Energi Tidak Terbarukan
Non-Renewable Energy
Kegiatan Pertambangan
Non-Renewable Energy
Biosolar GJ 5.232.454*) 5.175.483**) 4.827.102***) 3.966.455***) 3.143.932***)
Biodiesel
Kegiatan Penunjang
Supporting Activities
Biosolar GJ 1.002.628*) 1.060.039**) 973.497***) 758.125***) 699.687***)
Biodiesel
Jumlah Energi Tidak GJ 6.235.081 6.235.409 5.800.599 4.724.580 3.843.619
Terbarukan
Total Non-renewable
Energy
Rasio Penggunaan Energi % 0,0020 0,0018 0,00179 0,00174 -
Terbarukan
Ratio of Renewable
Energy Utilization
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Tabel Penggunaan Energi Tahun 2021-2025 [GRI 302-1, 302-3, 12.1.2, 12.1.4] [OJK F.6, F.7]
Table of Energy Usage for 2021-2025 [GRI 302-1, 302-3, 12.1.2, 12.1.4] [OJK F.6, F.7]
Uraian Satuan
2025 2024 2023 2022 2021
Description Unit
Rasio Penggunaan Energi % 99,9980 99,9982 99,99821 99,99826 100
Tidak Terbarukan
Ratio of Non-Renewable
Energy Utilization
Intensitas Penggunaan Energi [OJK F.6]
Intensity of Energy Usage [OJK F.6]
Jumlah Penggunaan GJ 6.235.208 6.235.522 5.800.703 4.724.662 3.843.619
Energi
Total Energy Usage
Jumlah Produksi Ton 9.022.493 8.806.932 9.772.253 8.840.492 7.580.644
Total Production
Intensitas Penggunaan GJ/Ton 0,69107 0,70802 0,59358 0,53443 0,50739
Energi
Intensity of Energy Usage
*Keterangan I Note:
Data penggunaan energi mencakup area jobsite krassi PT MIP, MKP, RML, dan MHA, tidak termasuk Head Office Jakarta *]B40; **]B35 ***]B30
Energy usage data covers the krassi jobsite areas of PT MIP, MKP, RML, and MHA, excluding the Head Office in Jakarta *]B40; **]B35 ***]B30
Total Penggunaan dan Intensitas Energi Tahun 2021-2025 [GRI 302-1, 302-3, 12.1.2, 12.1.4] [OJK F.6]
Total Energy Usage and Intensity for 2021-2025 [GRI 302-1, 302-3, 12.1.2, 12.1.4] [OJK F.6]
Keterangan Satuan
No. 2025 2024 2023 2022 2021
Description Unit
1. Total Konsumsi Energi GJ 6.235.081 6.235.409 5.800.599 4.724.662 3.843.619
Tidak Terbarukan
Total Non-Renewable
Energy Consumption
2. Total Konsumsi Energi GJ 126,77 112,51 104 - -
Terbarukan
Total Renewable Energy
Consumption
3. Total Produksi Ton 9.022.493 8.806.932 9.772.253 8.840.491 7.580.644
Total Production
Total Intensitas Energi GJ/Ton 0,69107 0,70802 0,59358 0,53443 0,50739
Total Energy Intensity
Untuk konsumsi energi di luar organisasi, seperti For energy consumption outside the organization, such
penggunaan energi oleh para pemasok, Mandiricoal as energy usage by suppliers, Mandiricoal is not yet
belum dapat menyampaikan data secara kuantitatif. able to disclose quantitative data. This is due to the
Hal ini disebabkan karena dalam perjanjian kerja sama absence of clauses in cooperation agreements with
dengan pemasok belum terdapat klausul yang mengatur suppliers requiring the recording or reporting of energy
mengenai pencatatan atau pelaporan volume energi volumes used by partners. Nevertheless, in accordance
yang digunakan oleh mitra. Meskipun demikian, sejalan with the Corporate Value Chain (Scope 3) Accounting
dengan Standar Akuntansi dan Pelaporan Rantai Nilai and Reporting Standard as stipulated in the Greenhouse
Korporat (Cakupan 3) sebagaimana diatur dalam Gas (GHG) Protocol, Mandiricoal continues to identify
Protokol Gas Rumah Kaca (GRK), Mandiricoal tetap relevant energy consumption occurring beyond the
melakukan identifikasi terhadap konsumsi energi yang organizational boundary. One of the identified categories
relevan di luar batas organisasi. Salah satu kategori is upstream activities in the form of business travel,
yang telah diidentifikasi adalah aktivitas hulu berupa particularly air travel, which contributes to Mandiricoal’s
perjalanan bisnis, khususnya perjalanan menggunakan carbon emission footprint.
pesawat terbang, yang berkontribusi terhadap jejak
emisi karbon Mandiricoal.
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Dalam laporan ini, perjalanan dengan pesawat terbang In this report, air travel refers to trips undertaken by the
merujuk pada perjalanan Dewan Komisaris dan Direksi. Board of Commissioners and the Board of Directors.
Volume energi atau bahan bakar yang dikonsumsi dari The volume of energy or fuel consumed from business-
perjalanan dinas dengan pesawat terbang pada tahun related air travel in 2025 was calculated using the
2025 dihitung dengan kalkulator emisi karbon ICAO ICAO (International Civil Aviation Organization) Carbon
(International Civil Aviation Organization/Asosiasi Emissions Calculator. [GRI 302-2, 12.1.3]
Penerbangan Sipil Internasional). [GRI 302-2, 12.1.3]
Konsumsi Energi dari Perjalanan Dinas dengan Pesawat oleh Dewan Komisaris dan Direksi Tahun 2021-2025
Energy Consumption from Business Air Travel by Board of Commissioners and Board of Directors for 2021-2025
Total BBM
Total Jarak Total Energi
Total BBM (KG) Total Fossil Fuels Total Energi (GJ)
Tahun Total Perjalanan (KM) (GJ)
Total Fossil
Year Total Trips Total Distance Liter Kiloliter Liter Total
Fuels (KG)
(KM) Energy (GJ)
Liter Kiloliter
2025 143 190.737 937.841 1.172.301 1.172 47.112
2024 220 243.049 1.238.040 1.547.550 1.548 62.226
2023 197 237.796 1.163.836 1.454.795 1.455 58.487
2022 112 144.177 720.793 900.991 901 36.218
2021 55 71.000 365.536 456.920 457 18.370
Konversi kilogram ke liter I Conversion from kilograms to liters: https://iataops.com/conversion/
Konversi liter ke Gigajoules I Conversion from liters to Gigajoules (GJ): https://www.unitconverters.net/energy/fuel-oil-equivalent-kiloliter-to-gigajoule.htm
Terkait dengan upaya pengurangan energi yang With respect to efforts to reduce the energy intensity
dibutuhkan untuk produk atau jasa yang dijual, of products or services sold, Mandiricoal has not yet
Mandiricoal belum dapat menerapkan kebijakan been able to implement a specific energy efficiency
efisiensi energi secara spesifik. Hal ini disebabkan oleh policy. This is due to the nature of Mandiricoal’s
karakteristik bidang usaha Mandiricoal yang bergerak business operations in the coal mining and mining
di sektor pertambangan batu bara dan jasa penunjang support services sector, where energy consumption
pertambangan di mana tingkat konsumsi energi sangat levels are highly dependent on the volume of operational
bergantung pada volume kegiatan operasional. Dengan activities. Accordingly, when production output and
demikian, ketika volume produksi dan jasa penunjang mining support service activities increase, energy
pertambangan meningkat, konsumsi energi secara consumption rises proportionally. Conversely, when
otomatis turut meningkat. Sebaliknya, pada saat operational activities decline, energy usage decreases
aktivitas operasional menurun, penggunaan energi juga accordingly. Nevertheless, Mandiricoal remains
mengalami penurunan secara proporsional. Kendati committed to enhancing efficiency across all operational
demikian, Mandiricoal terus berupaya meningkatkan lines to ensure that energy use is optimized and aligned
efisiensi di setiap lini operasi untuk memastikan bahwa with sustainability principles. [GRI 302-5]
penggunaan energi tetap optimal dan sejalan dengan
prinsip keberlanjutan. [GRI 302-5]
Pengelolaan Emisi Emissions Management
Emisi Gas Rumah Kaca (GRK) merupakan salah Greenhouse gas (GHG) emissions are a major contributor
satu faktor utama penyebab pemanasan global dan to global warming and climate change. As part of its
perubahan iklim. Sebagai bagian dari komitmen terhadap commitment to responsible environmental management,
pengelolaan lingkungan yang bertanggung jawab, Mandiricoal seeks to control and reduce emissions by
Mandiricoal berupaya mengendalikan dan mengurangi implementing appropriate and environmentally friendly
emisi dengan menerapkan berbagai teknologi tepat guna technologies. This report covers direct GHG emissions
dan ramah lingkungan. Dalam laporan ini. emisi yang (Scope 1) generated from the use of fossil fuels (diesel
dilaporkan adalah emisi GRK langsung (cakupan 1) yang and gasoline), as well as other indirect GHG emissions
dihasilkan dari penggunaan bahan bakar fosil (solar (Scope 3) arising from business travel by air. The
dan bensin) dan emisi GRK [Cakupan 3] tidak langsung primary GHG emitted under both Scope 1 and Scope 3
lainnya yang bersumber dari perjalanan dinas dengan is carbon dioxide (CO₂). The Company does not account
pesawat terbang. Emisi GRK dominan yang dihasilkan for indirect GHG emissions (Scope 2) from electricity
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
baik cakupan 1 dan 3 adalah karbon dioksida (CO2). purchased from third parties, as Mandiricoal generates
Mandiricoal tidak menghitung emisi GRK (Cakupan 2) its own electricity through the operation of generators.
tidak langsung yang bersumber dari penggunaan listrik [GRI 3-3, 305-2, 12.1.1, 12.1.6]
yang diperoleh dari pihak ketiga karena Mandiricoal
memproduksi listrik sendiri dengan mengoperasikan
genset.[GRI 3-3, 305-2, 12.1.1, 12.1.6]
Penghitungan emisi GRK (cakupan 1) langsung The calculation of direct GHG emissions (Scope 1)
dilakukan dengan merujuk metode yang dipakai follows the methodology used by Indonesia and other
Indonesia dan negara-negara non-Annex 1 (negara non-Annex 1 (developing) countries, specifically Tier-1.
berkembang) berupa Tier-1. yaitu berdasarkan data This approach is based on energy consumption data
konsumsi energi dikalikan faktor emisi default IPCC multiplied by the default emission factors from the 2006
2006 (Intergovernmental Panel on Climate Change/ Intergovernmental Panel on Climate Change (IPCC)
Panel Antarpemerintah tentang Perubahan Iklim). guidelines.
Emisi Hasil Pembakaran Bahan Bakar
Emissions from Fuel Combustion
kg TJ kg
Emisi GRK = Konsumsi Energi X Faktor Emisi
GHG Emissions thn I year Energy Consumption thn I year Emission Factor TJ
Sesuai dengan perhitungan rumus di atas. per 31 Based on the calculation formula above, as of December
Desember 2025. Mandiricoal menghasilkan emisi gas 31, 2025, Mandiricoal generated direct greenhouse gas
rumah kaca langsung (cakupan 1) dari penggunaan (GHG) emissions (Scope 1) from the use of biodiesel
biosolar sebesar 294.434 tonCO2eq, turun dibandingkan amounting to 294,434 kgCO₂eq, a slight decrease
tahun 2024 yang mencapai 294.450 tonCO2eq. compared to 2024, which recorded 294,450 kgCO₂eq.
Penurunan disebabkan oleh penggunaan bahan bakar The decrease was attributed to the use of more
lebih ramah lingkungan (solar B40) sehingga dampak environmentally friendly fuel (B40 diesel), resulting in
faktor emisi yang digunakan lebih rendah yaitu 1,62 kg a lower emission factor of 1.62 kg CO₂eq/liter compared
CO2eq/liter dibandingkan GWP solar B35 yaitu 1,75 kg to the GWP of B35 diesel, which is 1.75 kg CO₂eq/liter.
CO2eq/liter. [GRI 305-1. 12.1.5] [OJK F.11] [GRI 305-1, 12.1.5] [OJK F.11]
Sementara itu, untuk menghitung emisi GRK (Cakupan Meanwhile, to calculate other indirect GHG emissions
3) tidak langsung lainnya dari perjalanan dinas dengan (Scope 3) from business air travel, Mandiricoal
pesawat. Mandiricoal merujuk hasil perhitungan refers to the results of the ICAO Carbon Emissions
kalkulator karbon ICAO (International Civil Aviation Calculator (International Civil Aviation Organization).
Organization/Asosiasi Penerbangan Sipil Internasional). The calculation is based on cabin class and the distance
Penghitungan dilakukan berdasarkan kelas kabin dan between the departure and arrival airports. Based on
jarak antara bandara keberangkatan dengan bandara this methodology, other indirect GHG emissions (Scope
kedatangan. Berdasarkan perhitungan tersebut, emisi 3) from air travel in 2025 totaled 16,636 kgCO₂eq, a
GRK (Cakupan 3) tidak langsung lainnya pada tahun 2025 decrease compared to 2024, which reached 21,760
tercatat sebesar 16.636 kgCO2eq, turun dibandingkan kgCO₂eq. The reduction reflects a lower number
tahun 2024 yang mencapai 21.760 kgCO2eq. Penurunan of business trips by air during the reporting year.
sejalan dengan berkurangnya perjalanan dinas dengan [GRI 305-3, 12.1.7] [OJK F.11]
pesawat pada tahun pelaporan dibandingkan tahun
sebelumnya. [GRI 305-3, 12.1.7][OJK F.11]
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 299
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Tabel Emisi Gas Rumah Kaca (Cakupan 3) Tidak Langsung Lainnya dari Perjalanan Dinas dengan Pesawat Terbang Tahun 2021-2025
Table of Other Indirect Greenhouse Gas Emissions (Scope 3) from Business Air Travel, 2021–2025
2025 2024 2023 2022 2021
Jumlah Jumlah Jumlah Jumlah
Jumlah
perjalanan perjalanan perjalanan perjalanan perjalanan
dinas dinas dinas dinas dinas
Emisi Emisi Emisi Emisi Emisi (Kg
dengan dengan dengan dengan dengan
(Kg CO2eq) (Kg CO2eq) (Kg CO2eq) (Kg CO2eq) CO2eq)
pesawat pesawat pesawat pesawat pesawat
Total Emission Emission Emission Emission Emission
(Kg CO2eq) Total (Kg CO2eq) Total (Kg CO2eq) Total (Kg CO2eq) Total (Kg CO2eq)
Business Business Business Business Business
Trips by Trips by Trips by Trips by Trips by
Airplane
Airplane Airplane Airplane Airplane
143 16.636 220 21.760 197 20.868 112 12.792 55 6.400
Tabel Emisi GRK dan Intensitas Emisi GRK Tahun 2021-2025 [GRI 305-4, 12.1.8]
Table of Greenhouse Gas (GHG) Emissions and GHG Emissions Intensity for 2021-2025 [GRI 305-4, 12.1.8]
Uraian Satuan
2025 2024 2023 2022 2021
Description Unit
Emisi GRK Cakupan 1 (Scope 1)
Greenhouse Gas Emissions Scope 1
Emisi GRK dari Kegiatan Pertambangan
Greenhouse Gas Emissions from Mining Activities
BioSolar Ton CO2eq 247.088 244.393 358.890 294.902 233.748
Biosdiesel
Emisi GRK dari Kegiatan Penunjang
Greenhouse Gas Emissions from Supporting Activities
BioSolar Ton CO2eq 47.346 50.056 72.379 56.366 52.021
Biosdiesel
Jumlah Emisi Ton CO2eq 294.434 294.450 431.269 351.268 285.769
GRK Cakupan 1
Total
Greenhouse
Gas Emissions
Scope 1
Emisi GRK Cakupan 2 (Scope 2)
Greenhouse Gas Emissions Scope 2
Listrik PLN Ton CO2eq - - - -
PLN electricity
Emisi GRK Cakupan 3 (Scope 3)
Greenhouse Gas Emissions Scope 3
Perjalanan Ton CO2eq 17 22 21 13 6
Bisnis
Business Trips
Jumlah Ton CO2eq 294.451 294.472 431.290 351.281 285.775
Emisi GRK
Cakupan 1.2.3
(Ton CO2eq)
Total Scope 1,
2, and 3 GHG
Emissions
(tCO₂e)
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Tabel Emisi GRK dan Intensitas Emisi GRK Tahun 2021-2025 [GRI 305-4, 12.1.8]
Table of Greenhouse Gas (GHG) Emissions and GHG Emissions Intensity for 2021-2025 [GRI 305-4, 12.1.8]
Uraian Satuan
2025 2024 2023 2022 2021
Description Unit
Intensitas Emisi GRK
Intensity of Greenhouse Gas Emissions
Jumlah Ton 9.022.493 8.806.932 9.772.253 8.840.492 7.580.644
Produksi
Total
Production
Intensitas Emisi Ton CO2eq/ 30,64 29,91 22.66 25.17 26.53
GRK Ton produksi
Intensity of
Greenhouse
Gas Emissions
*Keterangan I Note:
Data penggunaan energi mencakup area jobsite krassi PT MIP. MKP. RML. dan MHA. tidak termasuk Head Office Jakarta.
Energy usage data covers the krassi jobsite areas of PT MIP, MKP, RML, and MHA, excluding the Head Office in Jakarta.
Pengelolaan emisi yang juga mendapat perhatian Mandiricoal also prioritizes the management of
Mandiricoal adalah emisi terkait nitrogen oksida (NOx), emissions related to nitrogen oxides (NOx), sulfur
sulfur oksida (SOx), dan emisi udara signifikan lainnya. oxides (SOx), and other significant air pollutants. A
Salah satu indikator utamanya adalah terpenuhinya key performance indicator in this area is compliance
baku mutu kualitas udara sesuai dengan Peraturan with air quality standards as stipulated in Government
Pemerintah Republik Indonesia Nomor 22 Tahun 2021 Regulation of the Republic of Indonesia No. 22 of
tentang Penyelenggaraan Perlindungan dan Pengelolaan 2021 on Environmental Protection and Management.
Lingkungan Hidup. Jenis emisi dan pencemar udara Airborne emissions and pollutants may include gases
dapat berupa gas atau partikulat, seperti karbon or particulates, such as carbon monoxide (CO), nitrogen
monoksida (CO), nitrogen oksida (NOx), sulfur dioksida oxides (NOx), sulfur dioxide (SO2), and hydrocarbons
(SO2), dan hidrokarbon (HC). Hasil pengukuran tahun (HC). Measurements conducted in 2025 confirmed that
2025 menunjukkan kadar NOx, SOx, dan HC di bawah NOx, SOx, and HC levels remained below the applicable
ambang baku mutu yang berlaku. [GRI 305-7, 12.4.2] regulatory limits. [GRI 305-7, 12.4.2]
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 301
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Tabel Pengukuran Kualitas Udara Tahun 2025
2025 Air Quality Measurement Table
TRIWULAN I
QUARTER I
Lokasi Sampling
No.
Sampling Location NH3 µg/
So2 µg/Nm³ No2 µg/Nm³ CO µg/Nm³ H2S µg/Nm³ Pb mg/Nm³
Nm³
Baku Mutu 150***) 200***) 10000***) 0,02**) 2**) 2***)
Quality Standards
1 Jembatan Timbang 1 25,01 10,56 550 0,0021 0,108 0,265
Weighbridge 1
2 Jembatan Timbang 2 23,92 7,64 721 0,0068 0,121 0,301
Weighbridge 2
3 Rom CPP 32,01 14,16 1237 0,0061 0,022 0,245
CPP Rom
4 Workshop CPP 28,04 6,63 1157 0,0098 0,144 0,287
CPP Workshop
5 Office 31,68 9,34 962 0,0019 0,051 0,076
6 Workshop MKP 29,7 18,28 664 0,0014 0,051 0,166
MKP Workshop
7 Washing Plant 29,87 15,41 515 0,006 0,042 0,245
8 Pitstop MKP 30,67 14,11 916 0,0072 0,099 0,231
MKP Pitstop
9 Kantin MIP 28,37 14,06 573 0,0068 0,076 0,092
MIP Canteen
10 GOR MIP 23,88 5,28 607 0,0016 0,045 0,027
MIP Sports Hall
11 Desa Menjelutung RT 01 25,00 0,59 172 0,0008 0,022 0,009
Menjelutung Village,
RT 01
12 Desa Menjelutung RT 03 26,17 1,76 252 0,001 0,041 0,016
Menjelutung Village,
RT 03
13 CPP Sesayap 29,44 4,67 630 0,0048 0,095 0,167
14 B Selatan 31,47 14,5 802 0,0067 0,123 0,244
B South
15 Blok C 95,6 9,87 779 0,0035 0,08 0,105
Block C
16 B Utara 24,94 0,59 458 0,0016 0,057 0,024
B North
17 B Tengah 26,23 4,71 470 0,0035 0,086 0,132
B Central
18 B Barat 31,14 0,6 378 0,0007 0,032 0,029
B West
19 Blok Rawa Seribu 33,82 12,22 893 0,0081 0,111 0,132
Block Rawa Seribu
20 Workshop RML 27,36 14,12 1008 0,0091 0,083 0,223
RML Workshop
21 Jalan hauling CPP 30,54 13,43 721 0,0069 0,127 0,254
Sesayap
Hauling Road CPP
Sesayap
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
TRIWULAN I
QUARTER I
Partikel 2,5
Partikel 10 (PM10) Hidro Karbon
Debu µg/Nm³ (PM2,5 µg/Nm2) Oksidan µg/Nm³ Kebisingan (dBA)
µg/Nm³ (HC)
Dust (µg/Nm³) Particulate Matter Oxidants (µg/Nm³) Noise (dBA)
Particulate Matter Hydrocarbons
2.5 (PM2.5 µg/
10 (PM10) µg/Nm³ (HC)
Nm2)
230***) 75***) 55***) 160***) 150***) 70****)
68,8 41,19 28,21 3,27 9,2 61,1
71,92 40,3 21,04 7,85 12,25 60,1
104,7 41,05 29,96 7,85 12 53,8
127,19 33,22 24,5 9,82 6,48 66,8
56,91 30,25 15,55 3,93 9,16 50,7
88,35 43,86 25,94 8,51 8,41 59,9
51,61 38,89 18,87 7,85 9,36 65,1
88,88 46,08 23,36 7,2 12,99 66,6
62,66 62,66 23,94 6,54 10,4 63
52,06 31,04 18,84 5,24 4,18 59,1
18,15 7,74 2,26 1,31 2,02 45,3
32,64 17,7 10,06 3,27 4,28 48,5
61,05 37,89 20,34 5,24 9,44 62,4
102,72 51,78 34,42 6,54 3,54 58,3
46,75 22,34 17,77 15,05 10,86 44,2
51,61 24,53 14,1 5,24 2,13 41,9
57,02 15,13 7,52 5,89 6,11 44,8
93,43 42,09 22,82 4,58 1,41 52,5
57,02 15,13 7,52 5,89 6,11 59,5
72,67 36,42 16,86 9,16 7,23 60,4
97,3 43,21 21,35 10,47 5,65 55,3
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Tabel Pengukuran Kualitas Udara Tahun 2025
2025 Air Quality Measurement Table
TRIWULAN II
QUARTER II
Lokasi Sampling
No.
Sampling Location NH3 µg/
So2 µg/Nm³ No2 µg/Nm³ CO µg/Nm³ H2S µg/Nm³ Pb mg/Nm³
Nm³
Baku Mutu 150***) 200***) 10000***) 0,02**) 2**) 2***)
Quality Standards
1 Jembatan Timbang 1 26,20 10,58 1489 0,0035 0,086 0,132
Weighbridge 1
2 Jembatan Timbang 2 30,67 8,31 1489 0,0072 0,10 0,232
Weighbridge 2
3 Rom CPP Krassi 25,99 15,75 1145 0,0014 0,051 0,17
CPP Rom Krassi
4 Workshop CPP 24,07 7,69 916 0,0069 0,122 0,302
CPP Workshop
5 Office 33,07 9,42 802 0,0019 0,051 0,077
6 Workshop MKP 30,39 18,59 1374 0,0007 0,032 0,028
MKP Workshop
7 Washing Plant 24,26 14,31 1145 0,0016 0,045 0,027
8 Pitstop MKP 33,96 13,44 802 0,0081 0,111 0,267
MKP Pitstop
9 Kantin MIP 27,44 14,75 1260 0,0096 0,141 0,164
MIP Canteen
10 GOR MIP 25,17 7,67 916 0,0022 0,109 0,063
MIP Sports Hall
11 Desa Menjelutung RT 01 22,92 1,78 115 0,0008 0,019 0,017
Menjelutung Village,
RT 01
12 Desa Menjelutung RT 03 26,07 2,34 229 0,001 0,041 0,105
Menjelutung Village,
RT 03
13 Blok Rawa Seribu 29,83 13,03 916 0,042 0,006 0,245
Block Rawa Seribu
14 B Selatan 32,11 14,8 687 0,0068 0,125 0,243
B South
15 Workshop RML 29,79 10,05 1947 0,0049 0,096 0,167
RML Workshop
16 Jalan Hauling ke CPP 32,45 11,36 1260 0,0062 0,023 0,246
Sesayap
Hauling Road CPP
Sesayap
17 Pit B Barat 27,92 4,8 1374 0,006 0,078 0,092
West Pit B
18 Pit B Utara 25,19 5,91 916 0,0016 0,058 0,024
North Pit B
19 B Tengah 30,47 4,66 1031 0,0069 0,126 0,133
Central Pit B
20 CPP Sesayap 27,01 13,94 1260 0,009 0,082 0,224
Sesayap CPP
21 Blok C 25,66 13,85 1374 0,0008 0,023 0,116
Block C
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
TRIWULAN II
QUARTER II
Partikel 2,5
Partikel 10 (PM10) Hidro Karbon
Debu µg/Nm³ (PM2,5 µg/Nm2) Oksidan µg/Nm³ Kebisingan (dBA)
µg/Nm³ (HC)
Dust (µg/Nm³) Particulate Matter Oxidants (µg/Nm³) Noise (dBA)
Particulate Matter Hydrocarbons
2.5 (PM2.5 µg/
10 (PM10) µg/Nm³ (HC)
Nm2)
230***) 75***) 55***) 160***) 150***) 70****)
64,31 20,97 15,44 5,89 6,06 53,1
92,39 30,37 22,11 7,2 13,19 61,3
101,55 33,06 24,42 8,51 8,78 57,9
104,38 34,04 24,96 9,82 12,02 61,2
42,19 13,82 10,11 4,58 9,27 60,7
85,5 27,99 20,67 7,85 10,58 60,9
55,64 18,22 13,38 8,57 4,72 58,4
90,56 29,76 21,71 6,54 10,99 60
141,65 46,3 33,87 7,2 7,02 60,8
95,79 31,38 22,91 6,54 9,51 56,9
22,86 7,41 5,48 2,62 2,62 48,5
33,05 10,83 7,94 3,93 4,33 47,3
171,87 56,44 41,21 12,43 8,48 59,2
103,82 34,02 24,77 6,54 3,81 65,9
79,67 26,08 19,15 8,51 9,41 62,4
126,84 41,46 30,68 11,78 11,94 58,5
59,09 27,52 20,24 5,89 10,41 50,4
51,61 19,33 14,18 5,89 7,19 56,4
58,26 19,04 13,94 5,24 5,64 54,9
60,89 19,87 14,66 6,54 7 59,4
59,74 19,43 14,29 13,74 10,71 55,3
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TRIWULAN III
QUARTER III
Lokasi Sampling
No.
Sampling Location NH3 µg/
So2 µg/Nm³ No2 µg/Nm³ CO µg/Nm³ H2S µg/Nm³ Pb mg/Nm³
Nm³
Baku Mutu 150***) 200***) 10000***) 78**) 1360**) 2***)
Quality Standards
1 Jembatan Timbang 1 23,87 13,49 1512 0,0011 0,064 0,266
Weighbridge 1
2 Jembatan Timbang 2 22,78 17,05 1431 0,0064 0,089 0,269
Weighbridge 2
3 Rom CPP 37,72 12,39 1661 0,005 0,074 0,323
CPP Rom
4 Workshop CPP 29,21 7,84 1248 0,0082 0,082 0,292
CPP Workshop
5 Office 29,42 11,1 1145 0,0026 0,057 0,054
6 Workshop MKP 27,42 13,56 744 0,0028 0,08 0,169
MKP Workshop
7 Washing Plant 31,02 12,45 1088 0,0071 0,119 0,288
8 Pitstop MKP 28,4 9,4 1317 0,0082 0,105 0,253
MKP Pitstop
9 Kantin MIP 24,97 16,4 802 0,0059 0,057 0,078
MIP Canteen
10 GOR MIP 22,74 2,93 802 0,0007 0,035 0,033
MIP Sports Hall
11 Desa Menjelutung RT 01 22,73 1,76 916 0,0012 0,029 0,012
Menjelutung Village,
RT 01
12 Desa Menjelutung RT 03 22,76 1,76 916 0,0016 0,048 0,014
Menjelutung Village,
RT 03
13 Blok Rawa Seribu 34,95 17,45 1603 0,0068 0,095 0,279
Block Rawa Seribu
14 Blok C 25,02 5,28 1260 0,0071 0,083 0,081
Block C
15 B Utara 28,34 3,51 1145 0,0011 0,044 0,02
B North
16 B Tengah 26,23 2,35 859 0,0027 0,057 0,08
B Central
17 B Barat 27,68 7,74 1225 0,0016 0,029 0,025
B West
18 CPP Sesayap 32,83 7,6 1202 0,0025 0,089 0,216
Sesayap CPP
19 B Selatan 30,35 17,98 973 0,004 0,135 0,285
B South
20 Workshop RML 25,08 11,77 1603 0,0072 0,099 0,25
RML Workshop
21 Jalan Hauling ke CPP 31,67 11,09 1489 0,0064 0,111 0,244
Sesayap
Hauling Road CPP
Sesayap
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
TRIWULAN III
QUARTER III
Partikel 2,5
Partikel 10 (PM10) Hidro Karbon
Debu µg/Nm³ (PM2,5 µg/Nm2) Oksidan µg/Nm³ Kebisingan (dBA)
µg/Nm³ (HC)
Dust (µg/Nm³) Particulate Matter Oxidants (µg/Nm³) Noise (dBA)
Particulate Matter Hydrocarbons
2.5 (PM2.5 µg/
10 (PM10) µg/Nm³ (HC)
Nm2)
230***) 75***) 55***) 160***) 150***) 70****)
105,17 39,42 22,78 13,74 8,92 58,5
112,59 37,57 11,39 15,71 10,75 60
152,62 47,81 19,29 17,01 14,22 66,1
134,35 40,19 22,69 11,12 8,13 60
50,97 17,85 14,76 10,47 8,94 56,9
103,03 26,13 16,23 5,89 7,56 68
114,37 37,92 17,86 15,05 7,87 60,9
108,73 36,3 25,96 12,43 13,93 66,2
134,44 31,65 3,67 9,16 10,18 65,6
75,26 16,49 14,27 7,2 5,51 56,3
46 16,84 9,58 3,93 2,3 51,6
41,99 16,93 10,39 2,62 2,57 50,8
102,41 35,32 24,32 16,36 11,95 58,7
64,9 20,76 12,61 13,74 5,33 55,1
43,73 19,98 6,75 6,54 2,73 44
67,63 20,98 9,05 3,93 2,13 41,4
47,52 21,3 10,31 13,09 1,99 54,5
137,25 41,97 20,38 13,09 7,13 57,5
121,88 37,34 17,57 11,78 7,86 56,7
101,47 29,45 11,84 13,74 12,82 68,8
108,46 36,16 15,85 10,47 13,24 54,7
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TRIWULAN IV
QUARTER IV
Lokasi Sampling
No.
Sampling Location NH3 µg/
So2 µg/Nm³ No2 µg/Nm³ CO µg/Nm³ H2S µg/Nm³ Pb mg/Nm³
Nm³
Baku Mutu 150***) 200***) 10000***) 78**) 1360**) 2***)
Quality Standards
1 Jembatan Timbang 1 28,4 12,64 676 0,0082 0,105 0,224
Weighbridge 1
2 Jembatan Timbang 2 28,77 9,3 799 0,0064 0,116 0,148
Weighbridge 2
3 Rom CPP 28,32 18,88 1340 0,0068 0,095 0,211
CPP Rom
4 Workshop CPP 25,18 6,5 1248 0,0016 0,029 0,28
CPP Workshop
5 Office 32,5 9,36 870 0,0017 0,062 0,084
6 Workshop MKP 22,78 17,05 799 0,0008 0,029 0,032
MKP Workshop
7 Washing Plant 24,69 13,35 699 0,0026 0,059 0,235
8 Pitstop MKP 33,81 15,04 939 0,0071 0,098 0,213
MKP Pitstop
9 Kantin MIP 26,27 12,38 641 0,099 0,0085 0,09
MIP Canteen
10 GOR MIP 24,53 7,23 550 0,075 0,0014 0,089
MIP Sports Hall
11 Desa Menjelutung RT 01 22,61 1,17 218 0,0007 0,022 0,011
Menjelutung Village,
RT 01
12 Desa Menjelutung RT 03 24,7 2,9 389 0,0011 0,035 0,028
Menjelutung Village,
RT 03
13 Blok Rawa Seribu 29,09 14,41 939 0,0057 0,033 0,258
Block Rawa Seribu
14 Blok C 26,51 11,3 550 0,0009 0,026 0,133
Blok C
15 B Utara 26,64 4,78 435 0,0072 0,099 0,084
B North
16 B Tengah 30,49 4,24 389 0,0064 0,089 0,087
B Central
17 B Barat 29,18 5,42 389 0,0028 0,08 0,093
B West
18 CPP 3 26,47 13,07 538 0,0077 0,087 0,207
19 B Selatan 33,55 13,73 859 0,0061 0,097 0,211
B South
20 Workshop RML 48,58 12,39 928 0,0041 0,077 0,237
RML Workshop
21 Jalan Hauling ke CPP 30,77 8,23 962 0,0055 0,032 0,217
Sesayap
Hauling Road CPP
Sesayap
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
TRIWULAN IV
QUARTER IV
Partikel 2,5
Partikel 10 (PM10) Hidro Karbon
Debu µg/Nm³ (PM2,5 µg/Nm2) Oksidan µg/Nm³ Kebisingan (dBA)
µg/Nm³ (HC)
Dust (µg/Nm³) Particulate Matter Oxidants (µg/Nm³) Noise (dBA)
Particulate Matter Hydrocarbons
2.5 (PM2.5 µg/
10 (PM10) µg/Nm³ (HC)
Nm2)
230***) 75***) 55***) 160***) 150***) 70****)
76,54 39,42 28,05 5,89 5,76 47,6
74,3 37,13 26 9,16 12,73 46,4
115,58 57,62 41,47 11,12 8,74 48,0
80,94 40,82 29,3 13,74 11,6 50,3
30,06 15,47 10,36 7,85 9,06 46,3
55,85 27,53 17,86 9,16 9,96 52,8
37,85 19,86 14,73 11,12 5,23 48,8
98,57 49,61 33,24 8,51 10,91 59,0
43,68 24,44 17,05 7,85 6,89 48,0
31,67 18,3 9,56 7,24 9,42 46,9
36,3 18,83 10,14 3,27 2,18 44,9
30,27 15,33 8,11 7,2 4,08 44,7
116,9 58,89 39,07 15,05 7,98 59,2
103,25 52,34 41,73 10,47 9,71 48,8
83,06 41,88 29,44 3,27 6,76 46,1
57,01 27,63 18,3 5,24 5,35 38,0
54,56 27,13 17,93 7,85 10,3 39,5
73,07 37,47 22,15 4,58 7,84 52,4
104,24 52,24 40,23 9,16 4,44 59,0
88,36 45,19 31,44 10,47 8,84 54,8
123,87 61,44 51,5 9,82 12,44 52,9
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Selain mengelola emisi Gas Rumah Kaca (GRK) In addition to managing Scope 1 and 3 GHG emissions
Cakupan 1 dan 3, serta berbagai emisi udara lainnya, and other air emissions, Mandiricoal is committed
Mandiricoal juga berkomitmen mendukung kebijakan to supporting government policies on controlling
pemerintah dalam pengendalian bahan perusak ozon ozone-depleting substances (ODS). The Company
(BPO). Mandiricoal secara konsisten memperketat consistently enforces restrictions on the use of
penggunaan bahan atau zat yang memiliki potensi substances with Ozone Depletion Potential (ODP),
merusak lapisan ozon (Ozone Depletion Potential/ODP) reflecting its responsibility toward global efforts to
sebagai wujud tanggung jawab terhadap upaya global protect the balance of the Earth’s atmosphere. These
dalam melindungi keseimbangan atmosfer bumi. Zat substances are commonly found in air conditioning units,
ini biasa terdapat di mesin pendingin ruangan (AC), refrigerators, and fire extinguishers. ODS are chemical
kulkas, dan tabung pemadam api. BPO adalah senyawa compounds capable of reacting with ozone molecules
kimia yang berpotensi dapat bereaksi dengan molekul in the stratosphere. A total of 23 chemical compounds
ozon di lapisan stratosfer. Ada 23 senyawa kimia yang are classified as ODS, including CC-l4, CH-3, CC-13,
dikategorikan sebagai BPO, yakni CC-l4, CH-3, CC-13, CH3BR, CFC-11, CFC-12, CFC-113, CFC-114, CFC-115,
CH3BR, CFC-11, CFC-12, CFC-113, CFC-114, CFC-115, CFC-13, CFC-111, CFC-217, CFC-216, CFC-215, CFC-214,
CFC-13, CFC-111, CFC-217, CFC-216, CFC-215, CFC-214, CFC-213, CFC-212, CFC-211, Halon-1211, Halon-1301,
CFC-213, CFC-212, CFC-211, Halon-1211, Halon-1301, Halon-2402, R-500, and R-502.
Halon-2402, R-500, R-502.
Sebagai perusahaan yang bergerak di bidang As a company engaged in coal mining and its supporting
pertambangan batu bara dan jasa penunjang services, Mandiricoal does not produce, import, or export
pertambangan, Mandiricoal tidak memproduksi, ODS for its operational activities. However, certain active
mengimpor, maupun mengekspor Bahan Perusak Ozon compounds are still used to support work equipment,
(BPO) dalam menjalankan kegiatan operasionalnya. such as refrigerants or coolants for air conditioners
Namun demikian, Mandiricoal tetap menggunakan and refrigerators, as well as fire suppression agents
sejumlah senyawa aktif yang diperlukan untuk for fire extinguishers. In its operations, Mandiricoal
mendukung peralatan kerja, seperti refrigeran has transitioned to using environmentally friendly
atau pendingin pada unit AC dan kulkas, serta zat refrigerants, specifically R-32, which do not deplete
pemadam api pada alat pemadam api ringan (APAR). the ozone layer. Similarly, for fire suppression
Dalam penerapannya, Mandiricoal telah beralih equipment, the Company employs eco-friendly
menggunakan refrigeran ramah lingkungan jenis R-32 compounds, namely ABC Powder for fire extinguishers.
yang tidak merusak lapisan ozon. Sementara itu, untuk [GRI 305-6] [OJK F.12]
peralatan pemadam kebakaran, APAR yang digunakan
mengandung senyawa jenis ABC Powder yang juga
aman bagi lingkungan. [GRI 305-6] [OJK F.12]
Pengelolaan Air Water Management
Akses terhadap air bersih merupakan kebutuhan Access to clean water is a fundamental human need and
mendasar bagi kehidupan dan kesejahteraan manusia, has been recognized by the United Nations (UN) as a
serta telah diakui oleh Perserikatan Bangsa-Bangsa basic human right. In line with this, the sixth Sustainable
(PBB) sebagai salah satu hak asasi manusia. Sejalan Development Goal (SDG 6) emphasizes ensuring the
dengan hal tersebut, Tujuan Pembangunan Berkelanjutan availability and sustainable management of water
(TPB) ke-6 menegaskan pentingnya memastikan and sanitation for all. Recognizing this, Mandiricoal
ketersediaan dan pengelolaan air serta sanitasi yang is committed to optimizing water management to
berkelanjutan bagi semua orang. Menyadari hal itu, minimize any negative impacts on the environment
Mandiricoal berkomitmen untuk mengelola penggunaan and local communities surrounding its operational areas.
air secara optimal guna meminimalkan dampak negatif [GRI 3-3, 12.7.1]
terhadap lingkungan dan masyarakat di sekitar wilayah
operasinya. [GRI 3-3, 12.7.1]
Mandiricoal memanfaatkan air untuk berbagai Mandiricoal utilizes water for various operational
keperluan operasional di area penambangan, termasuk purposes at its mining sites, including coal washing,
proses pencucian batu bara, serta penyediaan air as well as providing clean water including drinking water
bersih termasuk air minum bagi fasilitas perumahan for residential and office facilities. Water for mining
dan perkantoran. Sumber air di area penambangan areas and residential facilities is sourced from rainwater
dan fasilitas perumahan berasal dari air hujan yang collected in reservoirs, which is then treated through
310 Going Adaptable and Dependable to Transform into Sustainable Business
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ditampung dalam kolam penampungan, kemudian Water Treatment Plant (WTP) and Reverse Osmosis (RO)
diolah melalui sistem Water Treatment Plant (WTP) dan systems to meet clean water and drinking water quality
Reverse Osmosis (RO) agar memenuhi standar kualitas standards. For coal washing, the Company directly
air bersih dan air minum. Untuk proses pencucian batu uses water from void ponds without further treatment.
bara, Mandiricoal menggunakan air dari kolam void Mandiricoal ensures that water is not withdrawn from
tanpa melalui proses pengolahan lebih lanjut. Berkaitan water-stressed areas, thereby avoiding disruption to
dengan pengambilan air, Mandiricoal memastikan bahwa local ecosystems. To ensure transparency and accuracy,
air yang diambil tidak berasal dari wilayah dengan water intake volumes are recorded using flow meters.
kelangkaan air (krisis air) sehingga tidak mengganggu [GRI 303-1, 12.7.2]
keseimbangan ekosistem setempat. Untuk memastikan
transparansi dan akurasi, volume pengambilan air dicatat
menggunakan flow meter. [GRI 303-1, 12.7.2]
Penggunaan air secara bijak serta upaya pencegahan Wise water use and pollution prevention are integral
pencemaran menjadi bagian penting dari komitmen to Mandiricoal’s commitment to balancing business
Mandiricoal dalam menjaga keseimbangan antara activities with environmental sustainability. The
kegiatan bisnis dan kelestarian lingkungan. Kebijakan Company’s water management policy emphasizes
Mandiricoal pada aspek pengelolaan air menekankan preventing environmental pollution and actively
pencegahan pencemaran lingkungan serta partisipasi participating in mitigating factors contributing to climate
aktif dalam pengurangan faktor penyebab perubahan change, including measures to protect water resources.
iklim melalui berbagai langkah mitigasi terhadap potensi
kerusakan lingkungan, termasuk pada sumber daya air.
Untuk menjaga ketersediaan air bersih yang terbatas, To preserve the limited availability of clean water,
Mandiricoal berkomitmen menerapkan prinsip efisiensi Mandiricoal applies efficiency and recycling principles
dan daur ulang dalam setiap kegiatan operasionalnya. in all operational activities. Water used in production
Air yang digunakan dalam proses produksi tidak processes is not discharged as waste but is treated and
dibuang, melainkan diolah dan dimanfaatkan kembali reused, specifically for coal washing. Consequently, the
untuk kegiatan pencucian batu bara. Dengan demikian, volume of reused water equals the amount of new water
pemanfaatan air buangan sama besarnya dengan added, ensuring that 100% of water utilized remains
volume penambahan air baru karena antara 100% air within the process. [GRI 303-2, 12.7.3]
terpakai dan tidak terbuang. [GRI 303-2, 12.7.3]
Selain mendorong efisiensi melalui kampanye internal, In addition to promoting efficiency through internal
Mandiricoal juga melakukan perawatan rutin pada awareness campaigns, Mandiricoal conducts regular
jaringan distribusi air untuk mencegah kebocoran maintenance of water distribution networks to prevent
serta memastikan sistem drainase di area site berfungsi leaks and ensures that drainage systems at operational
optimal, sehingga pemanfaatan air tetap efisien dan sites function optimally. These measures help maintain
berkelanjutan. efficient and sustainable water use across all operations.
Tabel Volume Pengambilan Air Tahun 2021-2025
Table of Water Usage Volume for 2021-2025
Sumber Air Satuan
2025 2024* 2023* 2022* 2021*
Water Sources Unit
Air Hujan m3 51.472.913,57 44.783.133,51 41.850.922,00 41.981.373,00 57.825.589,22
Rainwater
*disajikan kembali I restated
Sesuai tabel di atas. total volume pengambilan air As shown in the table above, Mandiricoal’s total water
Mandiricoal pada tahun 2025 mengalami kenaikan withdrawal in 2025 increased by 6,689,780.06 m³,
sebesar 6.689.780,06 m3 atau 14.94% dibandingkan representing a 14.94% rise compared to the previous
tahun sebelumnya. Kenaikan dipengaruhi oleh year. This increase was driven by higher levels of
meningkatnya kegiatan kontruksi, pencucian unit dan construction activities, unit washing, and road watering
penyiraman jalan pada tahun pelaporan. during the reporting year.
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Pengelolaan Air Limbah Wastewater Management
Proses pencucian batu bara menghasilkan air limbah The coal washing process generates wastewater that
yang perlu dikelola secara bertanggung jawab agar must be responsibly managed to prevent environmental
tidak menimbulkan pencemaran lingkungan. Mandiricoal pollution. Mandiricoal implements wastewater
menerapkan pengelolaan air limbah sesuai dengan management in accordance with applicable laws and
ketentuan peraturan perundang-undangan yang berlaku regulations to ensure that discharged water remains
untuk memastikan kualitas air buangan tetap aman safe for the environment. Specifically, the reduction
bagi lingkungan. Secara khusus, upaya penurunan of pollutant loads in high-concentration wastewater is
beban pencemar dilakukan dengan mengolah air limbah carried out through treatment in settling ponds. In this
yang memiliki konsentrasi tinggi melalui sistem settling system, wastewater is allowed to settle and is further
pond. Melalui mekanisme ini, air limbah diendapkan treated until it meets the required quality standards
dan diolah kembali hingga memenuhi baku mutu yang before being discharged into the environment. The
dipersyaratkan sebelum dibuang ke lingkungan. Adapun receiving water bodies for Mandiricoal’s wastewater
badan air sebagai penerima air limbah Mandiricoal adalah are the Lagub River, Krassi River, Linuangkayan River,
Sungai Lagub, Sungai Krassi, Sungai Linuangkayan dan and Bekilan River.
Sungai Bekilan.
Kualitas air limbah tambang yang dilepaskan ke The quality of mining wastewater released into the
lingkungan wajib memenuhi standar yang ditetapkan environment must comply with the standards established
dalam Keputusan Menteri Lingkungan Hidup Nomor 113 in the Minister of Environment Decree No. 113 of 2003
Tahun 2003 tentang Baku Mutu Air Limbah bagi Usaha on Wastewater Quality Standards for Coal Mining
dan/atau Kegiatan Pertambangan Batu Bara, Peraturan Enterprises and/or Activities, the Minister of Environment
Menteri Lingkungan Hidup dan Kehutanan Nomor 68 and Forestry Regulation No. 68 of 2016 on Domestic
Tahun 2016 tentang Baku Mutu Air Limbah Domestik, Wastewater Quality Standards, and Government
serta Peraturan Pemerintah Nomor 22 Tahun 2021 Regulation No. 22 of 2021 on Environmental Protection
tentang Penyelenggaraan Perlindungan dan Pengelolaan and Management. [GRI 3-3, 303-2, 12.7.1, 12.7.3]
Lingkungan Hidup. [GRI 3-3, 303-2, 12.7.1, 12.7.3]
Untuk mengecek kualitas air limbah, Mandiricoal secara To ensure wastewater quality, Mandiricoal regularly
rutin melakukan pemantauan dan pengujian air limbah di monitors and tests wastewater in the laboratory.
laboratorium. Berdasarkan pengujian tersebut, selama Based on these tests, during 2025, no measurement
tahun 2025, tidak terdapat parameter pengukuran yang parameters exceeded the applicable quality standards.
melampaui baku mutu yang berlaku.
Adapun volume air limbah yang dibuang per 31 As of December 31, 2025, the volume of discharged
Desember 2025 tercatat sebesar 49.971.149,57 meter wastewater was recorded at 49,971,149.57 cubic
kubik, naik dibandingkan tahun 2024 yang mencapai meters, representing an increase compared to
43.539.713 ,51 m3. Kenaikan dipengaruhi oleh intensitas 43,539,713.51 m³ in 2024. The increase was influenced
curah hujan tahun 2025 lebih tinggi dibandingkan tahun by higher rainfall intensity in 2025 compared to 2024.
2024. [GRI 303-4, 12.7.5][OJK F.13] [GRI 303-4, 12.7.5][OJK F.13]
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Tabel Hasil Pengujian Kualitas Air Limbah Domestik per 31 Desember 2025
Table of Domestic Wastewater Quality Test Results as of December 31, 2025
Hasil Uji Laboratorium
Parameter Satuan Baku Mutu Rujukan
Laboratory Test
Parameter Unit Quality Standards Reference
Results
pH - 7,23 6-9 Peraturan Pemerintah
No 22 Tahun 2021
TSS mg/L 14 30 Government
Regulation No. 22 of
BOD mg/L 16.24 30
2021
COD mg/L 67.22 100
Ammoniac (NH3) mg/L 4.83 10
Oil & Grease mg/L 2.3 5
E-Coli mg/L 815.7 3000
Debit Orang/hari 96 100
People/day
Tabel Hasil Pengujian Kualitas Air Limbah Tambang (SP 18) per 31 Desember 2025
Table of Mining Wastewater Quality Test Results (SP 18) as of December 31, 2025
Hasil Uji Laboratorium
Parameter Satuan Baku Mutu Rujukan
Laboratory Test
Parameter Unit Quality Standards Reference
Results
pH - 6.74 6-9 Peraturan Pemerintah
No 22 Tahun 2021
TSS mg/L 20 400 Government
Regulation No. 22 of
Besi (Fe) mg/L 0,11 7
2021
Iron (Fe)
Mangan (Mn) mg/L 0,592 4
Manganese (Mn)
Selanjutnya, berdasarkan volume pengambilan air Furthermore, based on the volume of water withdrawn
dikurangi volume air yang dibuang atau air limbah, minus the volume of discharged or wastewater,
maka didapat volume konsumsi air sebagai berikut: the resulting water consumption is as follows:
[GRI 303-5, 12.7.6] [GRI 303-5, 12.7.6]
Tabel Volume Konsumsi Air (meter kubik)
Table Water Consumption Volume (cubic meters)
2025 2024 2023 2022 2021
1.501.764 1.243.420 904.317 888.066 792.857
Catatan I Note :
Volume pengambilan air pada SR sebelumnya adalah data konsumsi air.
The water withdrawal volume reported in the previous Sustainability Report reflects water consumption data.
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Adapun intensitas penggunaan air disampaikan pada The water usage intensity is presented in the following
tabel berikut:[GRI 303-3, 303-5; 12.7.4, 12.7.6] [OJK F.8] table: [GRI 303-3, 303-5; 12.7.4, 12.7.6] [OJK F.8]
Intensitas Penggunaan Air
Water Usage Intensity
Uraian Satuan
2025 2024 2023 2022 2021
Description Unit
Jumlah Ton 9.022.493 8.806.932 9.772.253 8.840.492 7.580.644
Produksi
Total
Production
Intensitas m3/Ton 0,166446679 0,141186548 0,092539254 0,100454364 0,104589663
Penggunaan
Air
Water Usage
Intensity
Pengelolaan Limbah B3 dan Non-B3 Management of Hazardous (B3) and Non-
Hazardous Waste
Mandiricoal menghasilkan limbah padat dan cair, Mandiricoal generates both solid and liquid waste,
baik yang tergolong Bahan Berbahaya dan Beracun including materials classified as Hazardous and Toxic
(B3) maupun non-B3, dari kegiatan operasional Substances (B3) as well as non-B3 waste, from its coal
pertambangan batu bara. Untuk mencegah timbulnya mining operations. To prevent environmental pollution,
pencemaran lingkungan, Mandiricoal berkomitmen tidak Mandiricoal is committed not only to minimizing the
hanya mengurangi volume limbah yang dihasilkan tetapi volume of waste produced but also to managing it
juga mengelolanya secara menyeluruh dan bertanggung comprehensively and responsibly. In the management
jawab. Dalam pengelolaan limbah B3, Mandiricoal of B3 waste, Mandiricoal implements two key policies:
menerapkan dua kebijakan utama, yaitu:
1. Melakukan modifikasi untuk pengurangan 1. Modifying processes to reduce waste generation;
timbulan limbah;
2. Menjalin kerja sama dengan pihak ketiga yang 2. Partnering with licensed third parties for waste
memiliki izin untuk mengangkut dan mengolah limbah. transportation and treatment.
Seluruh kegiatan pengelolaan limbah B3 di Mandiricoal All hazardous and toxic waste (B3) management
mengacu pada peraturan dan izin pengelolaan limbah activities at Mandiricoal comply with the regulations
dari Kementerian Lingkungan Hidup dan Kehutanan and waste management permits issued by the Ministry
(KLHK). Limbah B3 diangkut menggunakan moda of Environment and Forestry (KLHK). B3 waste is
transportasi darat dan laut oleh pengangkut yang transported via land and sea by carriers licensed by
telah memiliki izin dari Kementerian Perhubungan serta the Ministry of Transportation and endorsed by KLHK,
rekomendasi dari KLHK, sebelum diserahkan kepada prior to being handed over to third-party contractors
pihak ketiga untuk diolah lebih lanjut. Mandiricoal juga for further processing. Mandiricoal also maintains a
telah memiliki Tempat Penyimpanan Sementara (TPS) licensed Temporary Storage Facility (TPS) for B3 waste,
limbah B3 yang berizin dan dilengkapi dengan Standar equipped with formal Standard Operating Procedures
Operasional Prosedur (SOP). Pengelolaan limbah (SOPs). The management of B3 waste is conducted
B3 dikerjasamakan dengan pihak ketiga yang telah in collaboration with third-party contractors who hold
memiliki izin pengolahan limbah B3 dari Kementerian official permits for hazardous waste processing from
Lingkungan Hidup. the Ministry of Environment and Forestry.
Selaras dengan itu, Mandiricoal terus melakukan upaya In line with this, Mandiricoal continues to implement
pengurangan dan pemanfaatan limbah B3 melalui prinsip waste reduction and utilization initiatives following
reduce, reuse, dan recycle. Pengurangan dilakukan the principles of reduce, reuse, and recycle. Waste
sejak tahap produksi, sedangkan limbah yang masih reduction is applied from the production stage, while
bernilai guna didaur ulang atau digunakan kembali untuk reusable waste is recycled or repurposed to minimize
meminimalkan dampak lingkungan. Jenis limbah B3 environmental impact. The types of B3 waste generated
yang dihasilkan antara lain pelumas bekas, aki bekas, include used lubricants, used batteries, used filters,
filter bekas, majun terkontaminasi, lampu TL, dan contaminated mining chemicals, fluorescent lamps,
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cartridge bekas. Seluruh limbah tersebut dikelola dan and used cartridges. All of this waste is managed
diserahkan kepada pihak ketiga berizin sesuai ketentuan and transferred to licensed third-party contractors
Peraturan Menteri Lingkungan Hidup Nomor 6 Tahun in accordance with the provisions of the Ministry of
2021 tentang Tata Cara dan Persyaratan Pengelolaan Environment Regulation No. 6 of 2021 concerning
Limbah Bahan Berbahaya dan Beracun. Procedures and Requirements for the Management of
Hazardous and Toxic Waste.
Volume Limbah B3 Tahun 2022-2025 [OJK F.13]
Hazardous and Toxic Waste (B3) Volume, 2022–2025 [OJK F.13]
Jumlah
Deskripsi Satuan Total
Description Unit
2025 2024 2023 2022
Pelumas bekas Ton 1.726,000 1.847,200 1.643,800 1.448,4
Used lubricants
Aki bekas Ton 55,792 44,221 30,876 38,433
Used batteries
Baterai Alkaline bekas Ton 0,000 0,000 0,002 0
Used alkaline batteries
Filter bekas Ton 151,802 162,473 120,572 106,047
Used filter
Majun Terkontaminasi Ton 16,787 18,870 16,778 18,624
Contaminated sludge
Hose Bekas Ton 24,277 24,300 18,557 14,816
Used hose
Material Terkontaminasi B3 Ton 22,435 35,920 12,011 12,718
Contaminated Hazardous Material
Limbah Terkontaminasi B3 Ton 0,000 0,996 1,526 0
Contaminated Hazardous Waste
Limbah Lampu TL Ton 0,447 0,380 0,270 0,193
Tube Lamp Waste
Limbah Cartridge Ton 0,000 0,000 0,002 0,0072
Cartridge Waste
Limbah Klinis Infeksius Ton 0,737 0,553 0,200 1,116
Infectious Clinical Waste
Grease Bekas Ton 20,835 33,302 20,638 24,777
Used Grease
Kemasan Bekas B3 Ton 3,767 12,858 13,361 2,483
Empty Hazardous Packaging
Sludge (Tanah Terkontaminasi) Ton 8,523 3,665 2,606 4,221
Sludge (Contaminated Soil)
Produk Farmasi Kadaluarsa Ton 0,024 0,000 0,035 0,009
Expired Pharmaceutical Products
Sludge (Air Terkontaminasi) Ton 25,800 22,600 6,800 17,874
Sludge (Contaminated Water)
Limbah Elektronik Ton 0,000 0,000 0,000 0,007
Electronic Waste
Freon/Refrigerant Bekas Ton 0,000 0,000 0,000 0
Used Freon/Refrigerant
Absorbent Terkontaminasi Ton 0,000 0,000 0,000 0,447
Contaminated absorbent
Fuel/Solar Terkontaminasi Ton 0,000 0,000 0,000 0
Contaminated fuel/diesel
Total Ton 2.065,71 2.207,40 1.888,03 1.690,17
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Total Timbulan dan Intensitas LB3 Tahun 2021-2025 [OJK F.6]
Total Production and Intensity of Hazardous and Toxic Waste (LB3) for Year 2021-2025 [OJK F.6]
Keterangan Satuan
No. 2025 2024 2023 2022 2021
Description Unit
1. Total Timbulan LB3 Ton 2.065,71 2.207,40 1.888,03 1.690,17 1.056,38
Total LB3 Production
2. Total Produksi Ton 9.022.493 8.806.932 9.772.253 8.840.491 7.580.644
Total Production
3. Total Intensitas Energi Ton/Ton 0,000229 0,000251 0,000193 0,000191 0,000139
Total Energy Intensity
Sesuai tabel di atas, volume limbah B3 pada tahun 2025 As presented in the table above, the volume of hazardous
mengalami penurunan dibandingkan tahun sebelumnya. and toxic (B3) waste in 2025 decreased compared to
Hal tersebut sejalan dengan program penurunan limbah the previous year. This reduction is consistent with
B3 yang ditetapkan Mandiricoal. Mandiricoal’s B3 waste minimization program.
Untuk kegiatan pengangkutan limbah B3, Mandiricoal For the transportation of B3 waste, Mandiricoal
bekerja sama dengan pihak ketiga yang telah collaborates with third-party contractors that hold
memiliki izin resmi dari Kementerian Perhubungan official licenses from the Ministry of Transportation
serta memperoleh rekomendasi pengangkutan dari and have obtained transportation recommendations
Kementerian Lingkungan Hidup. Seluruh limbah from the Ministry of Environment and Forestry. All waste
yang dikelola Mandiricoal diproses sesuai dengan managed by Mandiricoal is processed in accordance
izin pengelolaan yang diterbitkan oleh Kementerian with waste management permits issued by the Ministry
Lingkungan Hidup, dan hasil olahannya dimanfaatkan of Environment and Forestry, and the processed outputs
kembali sebagai bahan baku dalam proses produksi. are reutilized as raw materials in the production process.
Mandiricoal juga menegaskan bahwa tidak melakukan Mandiricoal also affirms that it does not engage in the
kegiatan impor maupun ekspor limbah B3. import or export of hazardous and toxic (B3) waste.
Tabel Pengangkutan Limbah Berbahaya (Ton) Tahun 2021-2025
Table of Hazardous Waste Transportation (Tons) Year 2021-2025
Parameter
2025 2024 2023 2022 2021
Parameter
Diangkut 2.012,50 2.193,14 1.814,7 1.592,5 964,6
Transported
Disimpan 53,21 14,26 73,01 97,7 251,4
Stored
Dikelola 2.065,71 2.207,4 1.887,7 1.690.2 1.216
Managed
Selaras dengan itu. dalam pengelolaan limbah non-B3. In line with this commitment, Mandiricoal strives to
Mandiricoal berupaya semaksimal mungkin untuk minimize the accumulation of non-hazardous waste in
mengurangi timbunan limbah guna menjaga kelestarian order to preserve environmental sustainability through
lingkungan melalui kebijakan berikut: the following policies:
1. Menerapkan prinsip 3R (reduce, reuse, recycle). 1. Implementing the 3R principles (Reduce, Reuse,
2. Mengolah limbah organik untuk kegiatan biodigester. Recycle).
3. Mendaur ulang sampah anorganik yang dapat 2. Processing organic waste for biodigester activities.
dimanfaatkan kembali melalui bank sampah serta 3. Recycling reusable inorganic waste through waste
menyalurkan sampah yang tidak dapat dimanfaatkan banks and ensuring that non-recyclable waste is
kembali ke tempat pembuangan akhir (TPA). properly disposed of at final disposal sites (TPA).
[OJK F14] [OJK F.14]
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Untuk mengoptimalkan pengelolaan limbah, sejak tahun To optimize waste management, since 2022 Mandiricoal
2022 Mandiricoal telah mengimplementasikan berbagai has implemented various innovations based on the
inovasi berbasis prinsip 3R (Reduce, Reuse, Recycle). 3R (Reduce, Reuse, Recycle) principles. One of the
Salah satu inisiatif utama adalah pemanfaatan sampah key initiatives is the conversion of organic waste into
organik menjadi biogas melalui program biodigester. biogas through the biodigester program. In addition,
Selain itu, Mandiricoal juga melakukan daur ulang Mandiricoal recycles materials that are no longer in use,
material yang tidak lagi digunakan antara lain dengan including repurposing used tires into garden decorative
mengolah ban bekas menjadi elemen hias taman, elements, utilizing discarded conveyor belts as drainage
memanfaatkan belt conveyor bekas sebagai saluran channels, and promoting responsible plastic waste
drainase, serta penggunaan sampah plastik melalui management through the “Wise with Plastic” program.
program “Bijak Berplastik.” Seluruh kegiatan pengelolaan All of these waste management initiatives are carried
limbah tersebut dilakukan secara mandiri tanpa out independently without the involvement of external
melibatkan pihak eksternal. Melalui berbagai program parties. Through the implementation of these programs,
di atas, volume limbah padat dan pengelolaannya the volume of solid waste and its management are
disampaikan dalam tabel berikut: presented in the following table:
Tabel Volume Limbah Padat yang Dihasilkan dan Pengelolaannya Tahun 2021-2025 [OJK F.14]
Table of Solid Waste Volume Generated and Its Management in 2021-2025 [OJK F.14]
Pengungkapan Satuan 2021
2025 2024 2023 2022
Disclosure Unit
Total limbah padat yang dihasilkan Ton 1.709,08 3.115,11 3.778,24 3.470,40 2.930,53
Total Solid Waste Generated
Penggunaan Kembali Ton 1.056,61 2.120,30 3.085,05 1.760,24 1.478,92
Reused
Biodigester Ton 0,436 0,209 0,82
Biodigesters
Pengolahan menjadi kompos Ton 5,71 9,01 4,53 51,40 50,60
Processing into compost
Jumlah Ton 2.771,84 5.244,63 6.868,64 5.282,04 4.460,05
Total
Tumpahan yang Signifikan [OJK F.15] Significant Spills [OJK F.15]
Sepanjang tahun pelaporan, tidak terjadi insiden Throughout the reporting year, there were no significant
tumpahan yang signifikan, baik tumpahan limbah cair, spill incidents, including spills of liquid waste, oil, fuel,
minyak, bahan bakar, maupun bahan atau zat kimia or other materials or chemical substances that could
lain yang berpotensi menimbulkan dampak signifikan potentially cause a material impact on soil, water, air
terhadap kualitas tanah, air, udara, dan keanekaragaman quality, or biodiversity. Accordingly, there were no
hayati. Dengan demikian, tidak terdapat laporan adanya reported health issues affecting employees who work
gangguan kesehatan terhadap kesehatan yang bekerja with or are exposed to such materials.
dengan menggunakan bahan-bahan tersebut.
Reklamasi dan Revegetasi Lahan Bekas Reclamation and Revegetation of Former
Tambang Mining Land
Reklamasi dan revegetasi lahan bekas tambang Reclamation and revegetation of former mining areas
merupakan wujud komitmen Mandiricoal terhadap represent Mandiricoal’s commitment to compliance
kepatuhan regulasi pascatambang batu bara sekaligus with post-coal mining regulations, as well as its efforts
upaya pemulihan fungsi ekologis lahan. Kegiatan to restore the ecological functions of disturbed land.
reklamasi dilaksanakan untuk memperbaiki dan Reclamation activities are undertaken to rehabilitate
memulihkan kembali lahan bekas tambang agar dapat and restore former mining land to ensure its optimal and
berfungsi secara optimal. Sebagai bagian dari proses sustainable use. As part of this process, Mandiricoal
tersebut, Mandiricoal juga melakukan revegetasi atau conducts revegetation by replanting various tree species
penanaman kembali pada lahan bekas tambang dengan in ex-mining areas. These revegetation efforts are not
berbagai jenis pohon. Kegiatan revegetasi bahkan tidak limited to mined-out areas but also extend beyond
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terbatas pada area tambang, tetapi juga dilakukan di the mining zone as a contribution to enhancing green
area di luar wilayah tambang sebagai kontribusi terhadap coverage around the Company’s operational areas.
peningkatan tutupan hijau di sekitar wilayah operasi.
Sepanjang tahun 2025, PT Mandiri Intiperkasa (MIP) Throughout 2025, PT Mandiri Intiperkasa (MIP), a
selaku anak perusahaan telah melaksanakan kegiatan subsidiary of the Company, carried out reclamation
reklamasi (penataan lahan) seluas 16,44 hektare. Dengan (land reshaping) over an area of 16.44 hectares. As a
demikian, secara kumulatif hingga akhir tahun 2025, result, as of the end of 2025, Mandiricoal’s cumulative
total area reklamasi Mandiricoal mencapai 1.320,03 reclaimed area reached 1,320.03 hectares, comprising
hektare, yang meliputi area bekas tambang (inpit) seluas 518.48 hectares of in-pit areas and 801.55 hectares of
518,48 hektare dan area luar tambang (outpit) seluas out-pit areas. The reclamation sites include Backfilling
801,55hektare. Area reklamasi mencakup lokasi seperti A2, A3, In-Pit B Central, Backfilling B South, as well as
Backfilling A2, A3, Inpit B Tengah, Backfilling B Selatan, out-pit locations such as Disposal B Central, Disposal
serta area luar tambang seperti Disposal B Tengah, B South, and Out-Pit Sidewall Dump B South.
Disposal B Selatan, Outpit Sidewall Dump B Selatan.
Pada tahun pelaporan, MIP juga telah melakukan During the reporting year, MIP also conducted
revegetasi lahan seluas 16,44 hektare dengan total revegetation activities covering 16.44 hectares, with a
11.149 pohon tertanam. Secara akumulatif, hingga akhir total of 11,149 trees planted. Cumulatively, by the end
tahun 2025, luas area revegetasi mencapai 1.320,03 of 2025, the total revegetated area reached 1,320.03
hektare dengan total 664.692 pohon. Jenis tanaman hectares, with 664,692 trees planted. The species
yang digunakan terdiri dari tanaman pionir (fast growing) planted consist of pioneer (fast-growing) species
seperti sengon laut, kayu putih, eucalyptus, trembesi, such as coastal albizia, cajuput tree, eucalyptus,
johar, dan gamal; tanaman kayu lokal seperti meranti, rain tree, golden shower tree, and gamal tree; native
ulin, pelaju, keruing, tengkawang, beringin, resak, hardwood species including meranti, ironwood (ulin),
ketapang, gamelina, gita, mahoni, dan jabon; serta pelaju, keruing, tengkawang, banyan (beringin), resak,
tanaman buah lokal seperti durian, elay, rambutan, ketapang, gmelina, gita, mahogany (mahoni), and jabon;
cempedak, terap, sukun, kluwih, sirsak, dan nangka. as well as native fruit-bearing species such as durian,
elai, rambutan, cempedak, terap, breadfruit (sukun),
kluwih, soursop (sirsak), and jackfruit (nangka).
Sebagian besar bibit pohon tersebut diproduksi secara The majority of these seedlings are produced internally
mandiri oleh Nursery MIP yang memiliki luas ±1 hektare. at the MIP Nursery, which spans approximately one
Pada tahun 2025, nursery ini menghasilkan 25.443 hectare. In 2025, the nursery produced 25,443 seedlings,
bibit, terdiri atas 13.501 bibit tanaman pionir, 6.576 bibit consisting of 13,501 pioneer species seedlings, 6,576
tanaman lokal, dan 5.356 bibit tanaman cover crop. native species seedlings, and 5,356 cover crop
Jenis bibit yang dibudidayakan antara lain: seedlings. The cultivated seedling varieties include:
1. Tanaman pionir (fast growing): sengon laut, sengon 1. Pioneer (fast-growing) species: sea sengon, buto
buto, sengon merah, trembesi, eucalyptus, gamal, sengon, red sengon, rain tree (trembesi), eucalyptus,
indigofera, kayu putih, pinus, dan johar; gamal, indigofera, cajuput (kayu putih), pine (pinus),
and Indian laburnum (johar);
2. Tanaman kayu lokal: ulin, ketapang, tengkawang, 2. Native hardwood species: ironwood (ulin), ketapang,
pelaju, keruing, resak, meranti, mahoni, randu, gita, tengkawang, pelaju, keruing, resak, meranti,
dan beringin; mahogany (mahoni), kapok (randu), gita, and banyan
(beringin);
3. Tanaman buah lokal: rambutan, mangga, elay, terap, 3. Native fruit-bearing species: rambutan, mango
nangka, sirsak, sawo, asam Jawa, cempedak, sukun, (mangga), elai, terap, jackfruit (nangka), soursop
dan kluwih; (sirsak), sapodilla (sawo), tamarind (asam Jawa),
cempedak, breadfruit (sukun), and kluwih;
4. Tanaman cover crop: seruni, serai, vetiver, heliconia, 4. Cover crop species: chrysanthemum (seruni),
dan LCC; lemongrass (serai), vetiver, heliconia, and LCC;
5. Tanaman hias: asoka, pucuk merah, melati, kembang 5. Ornamental plants: asoka, red shoot (pucuk merah),
sepatu, dan palm. jasmine (melati), hibiscus (kembang sepatu),
and palm.
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Keanekaragaman Hayati Biodiversity Management
Proses penambangan batu bara turut mengubah Coal mining activities inherently alter the landscape
bentang alam dan potensial menimbulkan dampak and have the potential to impact biodiversity. To
terhadap keanekaragaman hayati. Untuk meminimalkan mitigate these risks, the Company strives to ensure
risiko tersebut, Mandiricoal berupaya agar operasional that its operations do not disrupt or negatively affect
usahanya tidak mengganggu atau berdampak negatif biodiversity within or near mining areas.
terhadap keanekaragaman hayati di lokasi penambangan
atau di daerah yang berdekatan dengan lokasi
penambangan.
Bagi Mandiricoal, perlindungan terhadap For Mandiricoal, biodiversity conservation is crucial to
keanekaragaman hayati sangat penting untuk preserving plant and animal species, genetic diversity,
memastikan kemampuan spesies tanaman dan hewan, and natural ecosystems. Beyond providing clean air
keanekaragaman genetik, dan ekosistem alami untuk and water, biodiversity plays a vital role in food security
bertahan hidup. Selain menyediakan air dan udara bersih. and human health. Furthermore, it directly contributes
keanekaragaman hayati perlu dijaga kelestariannya to the livelihoods of certain communities by supplying
karena berkontribusi terhadap keamanan pangan dan economically valuable resources.
kesehatan manusia. Lebih dari itu, keanekaragaman
hayati juga berkontribusi secara langsung pada
penghidupan sebagian masyarakat karena menyediakan
berbagai keperluan hidup yang bernilai secara ekonomi.
Realisasi untuk menjaga keanekaragaman hayati Mandiricoal demonstrates its commitment to biodiversity
diwujudkan Mandiricoal melalui berbagai kegiatan conservation through the implementation of various
pelestarian keanekaragaman hayati dalam Tanggung biodiversity preservation initiatives under its Social
Jawab Sosial dan Lingkungan (TJSL). yang diterapkan and Environmental Responsibility (TJSL) framework,
melalui Program Tanggung Jawab Sosial Perusahaan carried out as part of the Company’s Corporate Social
(Corporate Social Responsibility/CSR) di bidang Responsibility (CSR) programs in the environmental
lingkungan. Kegiatan yang dilakukan selama tahun 2025 sector. The biodiversity conservation activities
adalah sebagai berikut: [OJK F.10] implemented throughout 2025 are as follows: [OJK F.10]
1. LESTARI (Pelestarian Tumbuhan Langka di Area 1. LESTARI (Preservation of Rare Plants in Reclamation
Reklamasi) AKAR (Aneka Kantong Semar) Area) – AKAR (Variety of Pitcher Plants)
Program ini berupa perlindungan tumbuhan Kantong This program focuses on the protection of pitcher
Semar (kategori langka dan dilindungi) yang tumbuh plants, classified as rare and protected species,
sendiri di area reklamasi agar tetap terjaga sehingga which naturally grow within the reclamation areas.
keberlangsungan hidup dan populasinya lestari. The initiative is designed to safeguard their continued
Jumlah kantong semar yang dikonservasi pada tahun survival and ensure the long-term sustainability of
2025 sebanyak 130 individu, naik dibandingkan tahun their populations. In 2025, a total of 130 pitcher
2024 dengan 107 spesies. Dengan demikian, selama plants were successfully conserved, representing
dua tahun terakhir, Mandiricoal telah melakukan an increase compared to 2024, during which 107
konservasi terhadap tanaman ini sebanyak plants were recorded. Accordingly, over the past
130 individu. two years, Mandiricoal has conserved a cumulative
total of 130 pitcher plants.
2. LESTARI (Pelestarian Tumbuhan Khas di Area 2. LESTARI (Preservation of Native Plants in the
Reklamasi) BATANG (Berkhasiat Obat Alami Reclamation Area) BATANG (Highly Effective Natural
Cespleng) Medicinal Properties)
Program ini berupa perlindungan tumbuhan Costus This program focuses on the protection of Costus
sp (berkhasiat untuk obat diabetes) yang tumbuh sp., a plant recognized for its medicinal properties
sendiri di area reklamasi agar tetap terjaga sehingga in supporting diabetes treatment, which naturally
keberlangsungan hidup dan populasinya lestari. grows within the reclamation areas. The initiative
Jumlah Coctus sp (pacing) yang dikonservasi pada is intended to preserve its continued survival and
tahun 2025 sebanyak 67 individu naik dibandingkan ensure the long-term sustainability of its population.
tahun 2024 dengan 22 spesies, atau total 67 individu In 2025, a total of 67 Costus sp. (pacing) plants were
berhasil dikonservasi selama tahun 2024-2025. successfully conserved, representing a significant
increase compared to 2024, when 22 plants were
conserved. Accordingly, over the 2024–2025 period,
Mandiricoal successfully conserved a cumulative
total of 67 Costus sp. plants.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
3. LESTARI (Pelestarian Tumbuhan Khas di Area 3. LESTARI (Preservation of Native Plants in the
Reklamasi) BUNGA (Bunga Anggrek) Reclamation Area) BUNGA (Orchid)
Program ini berupa perlindungan tumbuhan This program focuses on the protection of orchids
anggrek yang tumbuh sendiri di area reklamasi that naturally grow within the reclamation areas,
agar tetap terjaga sehingga keberlangsungan ensuring their preservation and the long-term
hidup dan populasinya lestari. Jumlah anggrek sustainability of their populations. In 2025, a total
yang dikonservasi pada tahun 2025 sebanyak 147 of 147 orchids were successfully conserved, an
individu naik dibandingkan tahun 2024 dengan 18 increase compared to 2024, when 18 species were
spesies. Sebagai hasilnya, selama tahun 2024-2025, conserved. As a result, over the 2024–2025 period,
Mandiricoal telah melakukan konservasi tanaman Mandiricoal has conserved a cumulative total of
anggrek sebanyak 147 individu. 147 orchids.
Selain melakukan Program LESTARI (Pelestarian In addition to implementing the LESTARI Program
Tumbuhan Khas di Area Reklamasi) sebagaimana telah (Conservation of Native Plants in Reclamation Areas)
dijelaskan sebelumnya, Mandiricoal juga merealisasikan as previously described, Mandiricoal also demonstrates
komitmen pelestarian keanekaragaman hayati melalui its commitment to biodiversity conservation through
berbagai kegiatan Tanggung Jawab Sosial dan various environmental initiatives under its Social and
Lingkungan (TJSL) di bidang lingkungan. Program ini Environmental Responsibility (TJSL) activities. These
merupakan bagian dari Corporate Social Responsibility programs form part of the Company’s Corporate Social
(CSR) yang berfokus pada upaya konservasi dan Responsibility (CSR) efforts, focusing on ecosystem
perlindungan ekosistem. Sepanjang tahun 2025, conservation and protection. Throughout 2025,
kegiatan pelestarian keanekaragaman hayati yang Mandiricoal’s biodiversity conservation activities
dilaksanakan Mandiricoal antara lain: [OJK F.10] included the following: [OJK F.10]
KOMPUTER (Kompos kulit telur). Ide program inovasi KOMPUTER (Eggshell-Based Compost). This innovative
ini muncul karena adanya kondisi banyaknya limbah program was initiated in response to the large volumes
sisa kulit buah, sayuran dan kulit telur dari catering of fruit and vegetable peels, as well as eggshell waste,
pada PT Mandiri Intiperkasa. Tujuan inovasi ini adalah generated by catering operations at PT Mandiri Intiperkasa.
untuk meminimalkan limbah kulit buah, sayuran, kulit The objective of the program is to minimize organic waste
telur dan meningkatkan kualitas nutrisi kompos yang while enhancing the nutritional quality of the compost
dibuat/dihasilkan. Hasil Uji KOMPUTER di Laboratorium produced. Laboratory testing of KOMPUTER confirmed
menunjukkan bahwa KOMPUTER memenuhi standar that it meets the standards for solid organic fertilizer as
pupuk organik padat sesuai Kepmen Pertanian No stipulated in Ministry of Agriculture Regulation No. 261
261 Tahun 2019 dan memenuhi standar SNI 19- of 2019, and complies with SNI 19-7030-2004 standards
7030-2004 terkait Kompos dari Sampah Domestik, for compost derived from domestic waste. The addition
serta penambahan kulit telur terbukti meningkatkan of eggshells has been shown to increase the calcium
kandungan Ca (Calcium) dalam kompos. Dampak positif (Ca) content of the compost. A positive impact of the
dari KOMPUTER adalah penurunan limbah catering pada KOMPUTER program is the reduction of catering waste
tahun 2024 - 2025 sebesar 12 ton. KOMPUTER yang by 12 tons during 2024–2025. The compost produced
dihasilkan telah digunakan sebagai campuran media has been utilized as a soil media supplement for plant
tanam pada pembibitan tanaman di nursery. seedlings in the nursery.
KOPASKA (Konsevasi dan Peningkatan Akses Kawasan KOPASKA (Conservation and Enhancement of Spring
Mata Air), Meningkatkan fasilitas dan kualitas kawasan Areas). This program aims to improve the facilities
konservasi mata air sebagai bentuk kepedulian terhadap and quality of spring conservation areas as part of
perlindungan sumber hidrologi dan ekologi. Sumber Mandiricoal’s commitment to protecting hydrological
mata air alami yang dikonservasi Adalah mata air yang and ecological resources. The natural springs conserved
berada di kawasan PKP2B PT MIP. under this program are located within the PKP2B area
of PT MIP.
Selaras dengan pelaksanaan berbagai program In line with the implementation of these biodiversity
konservasi keanekaragaman hayati di atas, Mandiricoal conservation programs, Mandiricoal ensures that none
memastikan tidak ada lokasi operasional usaha of its operational sites are located adjacent to protected
yang berdekatan dengan kawasan lindung atau areas or zones with high biodiversity values outside
kawasan dengan nilai keanekaragaman hayati tinggi protected areas. As a result, Mandiricoal’s operational
di luar kawasan lindung. Dengan demikian, kegiatan activities do not have any significant negative impact
operasional Mandiricoal tidak memiliki dampak negatif on surrounding biodiversity. [OJK F.9]
yang signifikan terhadap keanekaragaman hayati di
sekitarnya. [OJK F.9]
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Kinerja Sosial Keberlanjutan
Sustainability Social Performance
Mandiricoal senantiasa menempatkan aspek sosial Mandiricoal consistently places social considerations as
sebagai pilar penting dalam strategi keberlanjutan a core pillar of its corporate sustainability strategy. The
perusahaan. Mandiricoal meyakini bahwa keberhasilan Company believes that business success must go hand
bisnis harus berjalan seiring dengan kesejahteraan in hand with employee well-being, occupational safety,
karyawan, keselamatan kerja, pemberdayaan community empowerment, and customer satisfaction.
masyarakat, serta kepuasan konsumen. Oleh karena itu, Accordingly, the Company manages its social
Mandiricoal mengelola kinerja sosial secara terintegrasi performance in an integrated manner, guided by the
dengan prinsip tanggung jawab, kepedulian, dan principles of responsibility, care, and sustainability. All
keberlanjutan. Seluruh kebijakan dan program sosial social policies and programs are developed based on a
disusun berdasarkan komitmen untuk menciptakan commitment to creating shared value for all stakeholders
nilai bersama (shared value) bagi seluruh pemangku throughout the Company’s business value chain.
kepentingan di sepanjang rantai bisnis perusahaan.
Dalam bidang pengelolaan sumber daya manusia, In the area of human capital management, Mandiricoal
Mandiricoal berfokus pada pengembangan kompetensi, focuses on competency development, employee
peningkatan kesejahteraan, serta penciptaan welfare enhancement, and the creation of an inclusive
lingkungan kerja yang inklusif dan produktif. Untuk and productive work environment. To support this,
itu, Mandiricoal terus memperkuat sistem pelatihan dan the Company continuously strengthens its training
pengembangan karier untuk memastikan tenaga kerja systems and career development programs to ensure
memiliki kemampuan yang selaras dengan kebutuhan that its workforce possesses capabilities aligned with
operasional dan tantangan industri pertambangan yang operational needs and the evolving challenges of the
dinamis. Di sisi lain, penerapan aspek Keselamatan mining industry. At the same time, Occupational Health
dan Kesehatan Kerja (K3) menjadi prioritas utama. and Safety (OHS) remains a top priority. The Company is
Mandiricoal berkomitmen menegakkan budaya zero committed to fostering a zero-accident culture through
accident melalui sistem manajemen K3 yang ketat, the implementation of a robust OHS management
peningkatan kesadaran karyawan, serta pengawasan system, continuous employee awareness programs,
rutin di seluruh lini operasi. and regular monitoring across all operational activities.
Selaras dengan itu, dalam pelaksanaan program In line with this commitment, Mandiricoal’s corporate
tanggung jawab sosial, Mandiricoal berorientasi social responsibility initiatives are oriented toward
pada pemberdayaan masyarakat di sekitar wilayah empowering communities surrounding its operational
operasional. Program CSR difokuskan pada empat areas. CSR programs are focused on four key pillars:
bidang utama, yaitu pendidikan, kesehatan, education, healthcare, economic empowerment,
pemberdayaan ekonomi, dan infrastruktur sosial. and social infrastructure development. Through a
Melalui pendekatan partisipatif, perusahaan memastikan participatory approach, the Company ensures that all
setiap kegiatan sosial disusun berdasarkan kebutuhan social initiatives are designed based on the genuine
nyata masyarakat serta memberikan dampak jangka needs of local communities and deliver sustainable,
panjang yang berkelanjutan. Mandiricoal juga aktif long-term impacts. The Company also actively
menjalin sinergi dengan pemerintah daerah, lembaga collaborates with local governments, social institutions,
sosial, dan komunitas lokal untuk memperluas dampak and community stakeholders to amplify the positive
positif program dan mendukung pencapaian Tujuan impact of its programs and contribute to the achievement
Pembangunan Berkelanjutan (SDGs). of the Sustainable Development Goals (SDGs).
Lebih lanjut, sebagai perusahaan yang berkomitmen Furthermore, as a company committed to service quality
terhadap mutu dan keandalan layanan, Mandiricoal and reliability, Mandiricoal applies high standards in the
menerapkan standar tinggi dalam penyediaan produk delivery of products and services to customers and
dan jasa kepada pelanggan serta mitra usaha. business partners. The Company ensures that all coal
Mandiricoal memastikan bahwa setiap produk batu bara products meet established quality specifications, safety
yang dihasilkan memenuhi spesifikasi kualitas, standar standards, and applicable environmental regulations.
keselamatan, dan ketentuan lingkungan yang berlaku. In addition, Mandiricoal maintains transparent and
Selain itu, Mandiricoal terus membangun komunikasi ethical communication with customers to build trust and
yang transparan dan etis dengan pelanggan untuk ensure long-term satisfaction. Through comprehensive
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
menjaga kepercayaan dan kepuasan jangka panjang. social management such as encompassing human
Melalui pengelolaan sosial yang komprehensif --meliputi resources, occupational health and safety, corporate
SDM, K3, CSR, dan layanan konsumen, Mandiricoal social responsibility, and customer service, Mandiricoal
berupaya menciptakan keseimbangan antara kinerja strives to achieve a balanced integration of economic,
ekonomi, sosial, dan lingkungan demi keberlanjutan social, and environmental performance to support the
perusahaan di masa depan. Company’s long-term sustainability.
Landasan Kebijakan Policy Foundation
[GRI 3-3, 12.14.1, 12.15.1, 12.19.1] [GRI 3-3, 12.14.1, 12.15.1, 12.19.1]
Komitmen Mandiricoal untuk memenuhi tanggung jawab Mandiricoal's commitment to fulfill social responsibility
sosial merujuk pada berbagai regulasi yang berlaku di refers to various applicable regulations in Indonesia,
Indonesia di antaranya: including:
1. Undang-Undang Nomor 1 Tahun 1970 tentang 1. Law No. 1 of 1970 concerning Occupational Safety
Keselamatan Kerja; and Health;
2. Undang-Undang Nomor 8 Tahun 1999 tentang 2. Law No. 8 of 1999 concerning Consumer Protection;
Perlindungan Konsumen;
3. Undang-Undang Republik Indonesia Nomor 25 Tahun 3. Law of the Republic of Indonesia No. 25 of 2007
2007 tentang Penanaman Modal; concerning Investment;
4. Undang-Undang Nomor 6 Tahun 2023 tentang 4. Law No. 6 of 2023 concerning the Determination
Penetapan Peraturan Pemerintah Pengganti Undang- of Government Regulations in Lieu of Law No. 2 of
Undang Nomor 2 Tahun 2022 tentang Cipta Kerja 2022 concerning Job Creation to be Law;
menjadi Undang-Undang;
5. U n d a n g - U n d a n g N o m o r 1 7 Ta h u n 2 0 2 3 5. Law No. 17 of 2023 concerning Health;
tentang Kesehatan;
6. Peraturan Pemerintah Republik Indonesia Nomor 50 6. Government Regulation No 50 of 2012 concerning
Tahun 2012 tentang Penerapan Sistem Manajemen the Implementation of Occupational Health and
Keselamatan dan Kesehatan Kerja; Safety Management Systems;
7. Peraturan Pemerintah Republik Indonesia Nomor 35 7. Government Regulation No. 35 of 2021 concerning
Tahun 2021 tentang Perjanjian Kerja Waktu Tertentu, Fixed-Term Work Agreements, Outsourcing,
Alih Daya, Waktu Kerja dan Waktu Istirahat, dan Working Hours and Rest Times, and Termination
Pemutusan Hubungan Kerja; of Employment;
8. Peraturan Pemerintah Nomor 51 Tahun 2023 tentang 8. Government Regulation No. 51 of 2023 concerning
Perubahan atas Peraturan Pemerintah Nomor 36 Amendments to Government Regulation No 36 of
Tahun 2021 tentang Pengupahan; 2021 concerning Wage Determination;
9. Peraturan Presiden Republik Indonesia Nomor 7 9. Presidential Regulation of the Republic of Indonesia
Tahun 2019 tentang Penyakit Akibat Kerja; No 7 of 2019 concerning Occupational Diseases;
10. Peraturan Otoritas Jasa Keuangan Nomor 51/ 10. Financial Services Authority Regulation No 51/
POJK.03/2017 tentang Penerapan Keuangan POJK.03/2017 concerning the Implementation
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten of Sustainable Finance for Financial Institutions,
dan Perusahaan Publik; Issuers, and Listed Companies;
11. Occupational Health and Safety Management 11. Occupational Health and Safety Management
Systems (OHSAS) 18001:2007 tentang Sistem Systems (OHSAS) 18001:2007 on Occupational
Manajemen Kesehatan dan Keselamatan Kerja. Health and Safety Management Systems.
Berdasarkan berbagai regulasi di atas, Mandiricoal Based on the aforementioned regulations, Mandiricoal
menetapkan sejumlah kebijakan internal yang has established several internal policies tailored to the
disesuaikan dengan kebutuhan masing-masing needs of its respective stakeholders. These internal
pemangku kepentingan. Kebijakan internal tersebut policies include, among others, Company Regulations,
antara lain berupa Peraturan Perusahaan, Standart Standard Operating Procedures, and Internal Memos.
Operating Procedure, dan Internal Memo.
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Layanan Setara untuk Konsumen [OJK F.17] Consumer Equal Services [OJK F.17]
Kesetaraan layanan bagi konsumen merupakan Equal treatment of customers is one of the core principles
salah satu prinsip utama yang dijunjung tinggi oleh upheld by Mandiricoal in the conduct of its business
Mandiricoal dalam menjalankan kegiatan usaha. operations. The Company ensures that all customers
Mandiricoal memastikan seluruh konsumen memperoleh receive fair, transparent, and proportionate treatment
perlakuan yang adil, transparan, dan proporsional with respect to product information, quality, and pricing.
terkait informasi produk, mutu, serta harga. Dengan Through the consistent application of this principle, both
penerapan prinsip tersebut, baik konsumen besar large- and small-scale customers are provided with
maupun kecil memiliki kesempatan yang sama untuk equal opportunities to access Mandiricoal’s products
mengakses produk dan layanan, yang pada akhirnya and services, thereby strengthening customer trust
memperkuat tingkat kepercayaan dan loyalitas and loyalty.
konsumen terhadap Mandiricoal.
Penerapan prinsip kesetaraan ini juga merupakan bentuk The implementation of this principle also reflects
kepatuhan Mandiricoal terhadap Undang-Undang Mandiricoal’s compliance with Law No. 8 of 1999 on
Nomor 8 Tahun 1999 tentang Perlindungan Konsumen, Consumer Protection, Article 7 point (c), which requires
Pasal 7 huruf (c) yang mewajibkan pelaku usaha untuk business actors to treat and serve consumers properly,
memperlakukan atau melayani konsumen secara benar honestly, and without discrimination. The explanatory
dan jujur serta tidak diskriminatif. Penjelasan pasal provisions of the article further emphasize that business
tersebut menegaskan bahwa pelaku usaha dilarang actors are prohibited from differentiating among
membeda-bedakan konsumen dalam memberikan consumers in the provision of services.
pelayanan.
Selain menjamin perlakuan setara, Mandiricoal juga In addition to ensuring equal treatment, Mandiricoal
mendorong keterbukaan dalam menerima masukan actively promotes openness in receiving customer input
dan umpan balik dari konsumen sebagai bagian dari and feedback as part of its continuous improvement
upaya peningkatan berkelanjutan. Setiap saran dan efforts. All suggestions and complaints submitted
keluhan yang diterima melalui berbagai kanal komunikasi through Mandiricoal’s official communication channels,
resmi Mandiricoal, termasuk contact center dan media including the contact center and customer service
layanan pelanggan, akan ditindaklanjuti sesuai dengan platforms, are followed up in accordance with applicable
prosedur operasi standar yang berlaku. Pendekatan ini standard operating procedures. This approach enables
membantu Mandiricoal mengidentifikasi area perbaikan Mandiricoal to identify areas for improvement and to
serta mengembangkan inovasi untuk meningkatkan develop innovations aimed at enhancing the overall
pengalaman konsumen. customer experience.
Selaras dengan komitmen tersebut, Mandiricoal In line with this commitment, Mandiricoal is determined
bertekad untuk terus memproduksi dan memasarkan to continuously produce and market high-quality
produk yang berkualitas tinggi serta memberikan products while delivering excellent service to all
layanan prima kepada seluruh pelanggan, melalui customers through the implementation of quality
penerapan standar mutu, kepatuhan regulasi, dan standards, regulatory compliance, and continuous
peningkatan berkelanjutan di seluruh lini operasional. improvement across all operational functions. The
Serangkaian upaya yang dilakukan Mandiricoal adalah initiatives undertaken by Mandiricoal include the
sebagai berikut: following:
1. Memproduksi batu bara yang berkualitas unggul 1. Producing superior quality coal according to
sesuai standar melalui upaya-upaya peningkatan standards through quality improvement efforts
mutu dan mengedepankan inovasi; and innovation;
2. Memperhatikan tanggapan dan keluhan pelanggan; 2. Paying attention to customer responses
and complaints;
3. Sigap memberikan solusi dan mengantisipasi 3. Promptly providing solutions and anticipating
masalah yang mungkin terjadi; potential issues;
4. Memelihara hubungan baik dengan para pelanggan 4. Maintaining good relationships with customers and
dan pemangku kepentingan lainnya; dan other stakeholders; and
5. Memastikan bahwa distribusi batu bara tepat waktu, 5. Ensuring timely and cost-efficient coal distribution.
tepat jumlah dengan efisiensi biaya.
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Tingkat Pergantian Pegawai [IDX S-03] Employee Turnover Rate Pegawai [IDX S-03]
Mandiricoal menerapkan proses rekrutmen yang Mandiricoal implements a transparent, objective, and
transparan, objektif, dan berbasis kompetensi guna competency-based recruitment process to ensure that
memastikan setiap individu yang bergabung memiliki every individual who joins the Company possesses
kualifikasi sesuai dengan kebutuhan perusahaan. qualifications aligned with its organizational needs.
Proses seleksi dilakukan secara profesional melalui The selection process is conducted professionally
tahapan yang ketat untuk memperoleh kandidat through rigorous stages to secure the best candidates,
terbaik, baik dari kalangan profesional berpengalaman both experienced professionals and high-potential
maupun lulusan baru yang memiliki potensi tinggi. fresh graduates. This approach reflects Mandiricoal’s
Pendekatan ini mencerminkan komitmen Mandiricoal commitment to building a highly capable and
dalam membangun sumber daya manusia yang unggul integrity-driven workforce.
dan berintegritas.
Seiring dengan itu, Mandiricoal secara berkala In parallel, Mandiricoal regularly monitors employee
memantau tingkat turnover atau pegawai yang turnover, including voluntary resignations, as part of
resign sebagai bagian dari upaya menjaga stabilitas its efforts to maintain operational stability and business
dan kesinambungan operasional. Melalui analisis continuity. By analyzing the underlying causes of
terhadap penyebab terjadinya turnover, Mandiricoal turnover, the Company is able to design more effective
dapat merancang strategi retensi yang lebih efektif, retention strategies, encompassing improvements in
termasuk peningkatan kesejahteraan, pengembangan employee welfare, career development opportunities,
karier, serta penciptaan lingkungan kerja yang aman, and the creation of a safe, comfortable, and productive
nyaman, dan produktif. work environment.
Dengan pendekatan yang menyeluruh terhadap Through a comprehensive human capital management
manajemen SDM, Mandiricoal berupaya approach, Mandiricoal strives to retain high-quality
mempertahankan karyawan berkualitas serta employees while ensuring the availability of talent to
memastikan ketersediaan talenta yang mendukung support the achievement of the Company’s vision and
pencapaian visi dan misi perusahaan. Strategi ini mission. This strategy also forms part of Mandiricoal’s
juga menjadi bagian dari komitmen Mandiricoal untuk commitment to building an adaptive and highly
membangun organisasi yang adaptif dan berdaya saing competitive organization amid the dynamic conditions
tinggi di tengah dinamika industri pertambangan. of the mining industry.
Jumlah pegawai yang mengundurkan diri serta pegawai Total employees who resigned and newly recruited
baru hasil rekrutmen sepanjang tahun 2025 disajikan employees throughout 2025 is presented in the
dalam tabel berikut: following table:
PT Mandiri Intiperkasa (MIP)
Jumlah Pegawai
Persentase Pegawai
(orang)
Uraian Percentage of
Total Employees Employees
Description (people)
2025 2024 2025 2024
Jumlah Pegawai resign/Pemutusan Hubungan Kerja 28 194 6,97% 48,38%
Total Resigned/Terminated Employees
Jumlah Pegawai Baru/Pengganti 20 245 4,98% 61,10%
Total New/Replacement Employees
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PT Mandala Karya Prima (MKP)
Jumlah Pegawai
Persentase Pegawai
(orang)
Uraian Percentage of
Total Employees Employees
Description (people)
2025 2024 2025 2024
Jumlah Pegawai resign/Pemutusan Hubungan Kerja 143 159 10,29% 11,98%
Total Resigned/Terminated Employees
Jumlah Pegawai Baru/Pengganti 224 166 16,12% 12,51%
Total New/Replacement Employees
PT Maritim Prima Mandiri (MPM)
Jumlah Pegawai Persentase Pegawai
(orang) Percentage of
Uraian Total Employees Employees
Description (people)
2025 2024 2025 2024
Jumlah Pegawai resign/Pemutusan Hubungan Kerja 135 115 38,03% 28,97%
Total Resigned/Terminated Employees
Jumlah Pegawai Baru/Pengganti 80 145 22,54% 36,52%
Total New/Replacement Employees
Berdasarkan data di atas, rekapitulasi jumlah resign/ Based on the data above, the consolidated employee
pemutusan hubungan kerja konsolidasian tahun 2025 resignation and termination rate in 2025 was recorded
tercatat sebesar 18,43%, turun dibandingkan tahun at 18.43%, representing a decrease compared to the
sebelumnya yang mencapai 29,78%. Adapun rekapitulasi previous year, which stood at 29.78%. Meanwhile, the
pegawai baru/pengganti pada tahun pelaporan sebesar proportion of newly hired or replacement employees
14,55%, turun dibandingkan tahun 2024 yang tercatat during the reporting year amounted to 14.55%, down
sebesar 36,71%. from 36.71% in 2024.
Kesetaraan Kesempatan Bekerja [OJK F.18] Equal Employment Opportunity [OJK F.18]
[IDX S-01] [IDX S-01]
Mandiricoal secara konsisten menciptakan lingkungan Mandiricoal consistently fosters a fair, inclusive, and
kerja yang adil, inklusif, dan bebas dari diskriminasi, non-discriminatory work environment by upholding
dengan menjunjung tinggi prinsip kesetaraan kesempatan the principle of equal employment opportunity for all
bagi seluruh karyawan. Mandiricoal meyakini bahwa employees. The Company believes that diversity is a
keberagaman merupakan salah satu kekuatan utama key strength in building a dynamic and competitive
dalam membangun budaya kerja yang dinamis dan workplace culture. This commitment is applied
berdaya saing. Komitmen ini diterapkan sejak proses throughout the entire employment lifecycle, from
rekrutmen hingga seluruh aspek ketenagakerjaan, recruitment to all aspects of employment, including
termasuk pelatihan dan pengembangan kompetensi, training and competency development, career
jenjang karier, sistem remunerasi, serta pengelolaan progression, remuneration systems, and performance
kinerja. Sejalan dengan komitmen tersebut, Mandiricoal management. In line with this commitment, Mandiricoal
memberikan kesempatan yang sama bagi karyawan laki- provides equal opportunities for both male and female
laki dan perempuan untuk berkarier serta menduduki employees to pursue career advancement and to occupy
posisi strategis, termasuk di jajaran manajemen puncak. strategic positions, including at the senior management
[GRI 3-3] level. [GRI 3-3]
Sebagai wujud nyata penerapan prinsip kesetaraan, As a real manifestation of its commitment to equality,
Mandiricoal juga secara proaktif membuka peluang Mandiricoal also proactively opens employment
kerja bagi penyandang disabilitas (difabel). Mandiricoal opportunities for persons with disabilities. The Company
memandang para difabel sebagai bagian integral dari views persons with disabilities as an integral part of
masyarakat yang memiliki potensi dan kontribusi positif society who possess potential and can contribute
bagi kemajuan perusahaan. Penempatan karyawan positively to the Company’s growth. The placement of
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difabel dilakukan dengan mempertimbangkan employees with disabilities is carried out by taking into
kemampuan, minat, dan kondisi masing-masing individu account each individual’s capabilities, interests, and
agar mereka dapat berkontribusi secara optimal. specific conditions to enable them to perform optimally.
Namun demikian, pada tahun 2025, Mandiricoal belum However, as of 2025, Mandiricoal had not yet employed
mempekerjakan karyawan disabilitas. any persons with disabilities.
Penghargaan Mandiricoal terhadap kesetaraan Mandiricoal’s commitment to equal employment
kesempatan bekerja sejalan dengan spirit Pasal 28I ayat opportunity is in line with the spirit of Article 28I
(2) Undang-Undang Dasar Negara Republik Indonesia paragraph (2) of the 1945 Constitution of the Republic
Tahun 1945, yaitu: “Setiap orang berhak bebas dari of Indonesia, which states: “Everyone has the right to
perlakuan yang bersifat diskriminatif atas dasar apapun be free from discriminatory treatment on any basis
dan berhak mendapatkan perlindungan terhadap and has the right to protection against discriminatory
perlakuan yang bersifat diskriminatif itu.” Selain itu, treatment.” Additionally, it aligns with the Republic
juga sesuai dengan Undang-Undang Republik Indonesia of Indonesia Law No 7 of 1984 concerning the
Nomor 7 Tahun 1984 tentang Pengesahan Konvensi Ratification of the Convention on the Elimination of All
Mengenai Penghapusan Segala Bentuk Diskriminasi Forms of Discrimination Against Women, as well as
terhadap Wanita (Convention On The Elimination Of All Presidential Instruction No 9 of 2000 concerning Gender
Forms Of Discrimination Against Women), serta Instruksi Mainstreaming in National Development.
Presiden Republik Indonesia Nomor 9 Tahun 2000
tentang Pengarusutamaan Gender dalam Pembangunan
Nasional.
Konsistensi Mandiricoal dalam menerapkan prinsip Mandiricoal’s consistent implementation of equal
kesetaraan kesempatan bekerja dan lingkungan kerja employment opportunity principles and an inclusive work
yang inklusif membuahkan hasil positif. Sepanjang tahun environment has yielded positive results. Throughout
pelaporan, tidak terdapat insiden atau laporan terkait the reporting year, there were no incidents or reports
tindakan diskriminasi di lingkungan kerja Mandiricoal. related to discriminatory practices within Mandiricoal’s
Kondisi ini mencerminkan efektivitas penerapan workplace. This condition reflects the effectiveness
kebijakan sumber daya manusia yang adil serta budaya of the Company’s fair human capital policies and a
kerja yang saling menghormati. Dengan demikian, respectful workplace culture. Accordingly, no specific
pada periode pelaporan ini tidak diperlukan tindakan corrective actions related to employee relations
perbaikan khusus terkait pengelolaan hubungan antar management were required during the reporting period.
karyawan. [GRI 406-1, 12.19.8] [GRI 406-1, 12.19.8]
Tenaga Kerja Anak dan Tenaga Kerja Child Labor and Forced Labor [OJK F.19]
Paksa [OJK F.19] [IDX S-10] [IDX S-10]
Tenaga kerja anak dan kerja paksa merupakan Child labor and forced labor constitute serious violations
pelanggaran serius terhadap hak asasi manusia yang of human rights and must be eliminated from all
harus dihapuskan dari seluruh praktik ketenagakerjaan. employment practices. In line with this commitment,
Sejalan dengan komitmen tersebut, Mandiricoal secara Mandiricoal has firmly established policies governing
tegas menetapkan kebijakan mengenai batas usia dan minimum working age and employee working hours.
ketentuan jam kerja karyawan. Mandiricoal hanya The Company employs only individuals who are at least
mempekerjakan individu yang berusia minimal 18 tahun, 18 years old, in accordance with Law of the Republic
sesuai dengan ketentuan Undang-Undang Republik of Indonesia No. 35 of 2014 concerning Amendments
Indonesia Nomor 35 Tahun 2014 tentang Perubahan to Law No. 23 of 2002 on Child Protection.
atas Undang-Undang Nomor 23 Tahun 2002 tentang
Perlindungan Anak.
Adapun untuk jam kerja, kebijakan yang diambil With respect to working hours, Mandiricoal adopts
Mandiricoal adalah 8 (delapan) jam 1 (satu) hari dan 40 a policy of 8 (eight) hours per day and 40 (forty)
(empat puluh) jam 1 (satu) minggu untuk 5 (lima) hari kerja hours per week for 5 (five) working days in one week,
dalam 1 (satu) minggu, sesuai dengan pasal 77 Undang- as stipulated in Article 77 of Law No. 13 of 2003
Undang No. 13 tahun 2003 tentang Ketenagakerjaan on Manpower, as amended by Law No. 6 of 2023
sebagaimana telah diubah dengan Undang-Undang concerning the Ratification of Government Regulation
Nomor 6 Tahun 2023 tentang Penetapan Peraturan in Lieu of Law No. 2 of 2022 on Job Creation. In its
Pemerintah Pengganti Undang-Undang Nomor 2 Tahun implementation, for employees whose roles or types
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2022 tentang Cipta Kerja. Dalam pelaksanaannya, bagi of work require working beyond normal working hours,
karyawan yang karena sifat atau jenis pekerjaannya Mandiricoal applies overtime provisions and procedures
perlu bekerja melebihi waktu kerja normal, Mandiricoal in accordance with prevailing laws and regulations. This
menerapkan ketentuan dan prosedur kerja lembur policy ensures that any additional working hours are
sesuai dengan peraturan perundang-undangan yang performed on a consensual basis and accompanied by
berlaku. Kebijakan ini memastikan bahwa setiap jam fair compensation, thereby preventing any detriment to
kerja tambahan diberikan atas dasar persetujuan, employees or classification as forced labor.
disertai dengan kompensasi yang layak, sehingga
tidak menimbulkan kerugian bagi karyawan maupun
dikategorikan sebagai bentuk kerja paksa.
Penetapan batas usia minimum dan pengaturan jam The establishment of a clearly defined minimum age
kerja secara jelas merupakan bentuk kepatuhan requirement and regulated working hours reflects
Mandiricoal terhadap ketentuan peraturan perundang- Mandiricoal’s compliance with applicable laws and
undangan yang berlaku di bidang ketenagakerjaan dan regulations in the areas of employment and human
perlindungan hak asasi manusia. Selain Undang-Undang rights protection. In addition to Law No. 6 of 2023 on
Nomor 6 Tahun 2023 tentang Penetapan Peraturan the Establishment of Government Regulation in Lieu
Pemerintah Pengganti Undang-Undang Nomor 2 Tahun of Law No. 2 of 2022 on Job Creation and Republic of
2022 tentang Cipta Kerja dan Undang-Undang Republik Indonesia Law No. 20 of 1999 concerning the Ratification
Indonesia No. 20 Tahun 1999 tentang Pengesahan ILO of ILO Convention No. 138 Concerning Minimum Age
Convention No. 138 Concerning Minimum Age for for Admission to Employment, the commitment to not
Admission to Employment (Konvensi ILO Mengenai employ children also aligns with Republic of Indonesia
Usia Minimum untuk Diperbolehkan Bekerja), kebijakan Law No. 1 of 2000 concerning the Ratification of ILO
tidak mempekerjakan anak sesuai dengan Undang- Convention No. 182 Concerning The Prohibition And
Undang Republik Indonesia No. 1 Tahun 2000 tentang Immediate Action for The Elimination of The Worst
Pengesahan ILO Convention No. 182 Concerning The Forms of Child Labour. Meanwhile, the determination of
Prohibition And Immediate Action for The Elimination working hours, including overtime policies, is in line with
of The Worst Forms of Child Labour (Konvensi ILO Republic of Indonesia Law No. 19 of 1999 concerning
No. 182 mengenai Pelarangan dan Tindakan Segera the Ratification of ILO Convention No. 105 Concerning
Penghapusan Bentuk-Bentuk Pekerjaan Terburuk untuk The Abolition of Forced Labour.
Anak). Adapun penetapan jam kerja, termasuk kebijakan
lembur, selaras dengan Undang-Undang Republik
Indonesia No. 19 Tahun 1999 tentang Pengesahan ILO
Convention No. 105 Concerning The Abolition of Forced
Labour (Konvensi ILO Mengenai Penghapusan Kerja
Paksa).
Komitmen dan konsistensi Mandiricoal dalam Mandiricoal’s commitment and consistency in
menerapkan kebijakan batas usia minimum karyawan implementing policies on minimum employee age
serta pengaturan jam kerja, termasuk pelaksanaan and regulated working hours, including the proper
lembur sesuai ketentuan, menghasilkan capaian positif. application of overtime provisions, have delivered
Sepanjang tahun pelaporan, tidak terdapat insiden positive outcomes. Throughout the reporting year,
terkait pekerja anak maupun kerja paksa di seluruh there were no incidents of child labor or forced labor
area operasional Mandiricoal, yang mencerminkan across all Mandiricoal operational areas, reflecting the
efektivitas penerapan kebijakan ketenagakerjaan yang effectiveness of the Company’s labor policies grounded
berlandaskan pada prinsip etika dan hak asasi manusia. in ethical principles and respect for human rights.
Upah Minimum Regional [OJK F.20] Regional Minimum Wage [OJK F.20]
Pemenuhan upah minimum bagi seluruh karyawan Ensuring the payment of minimum wages to all
merupakan bukan sekadar kewajiban hukum, tetapi employees is not only a legal obligation but also
juga bagian dari strategi Mandiricoal dalam membangun an integral part of Mandiricoal’s strategy to foster
hubungan industrial yang harmonis, meningkatkan harmonious industrial relations, enhance productivity,
produktivitas, serta mendukung keberlanjutan and support the Company’s long-term sustainability.
perusahaan. Dalam pelaksanaannya, Mandiricoal In practice, Mandiricoal strives to implement a
senantiasa berupaya menerapkan sistem pengupahan compensation system that is fair, transparent, and
yang adil, transparan, dan kompetitif dibandingkan competitive compared to peers within the industry. This
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dengan perusahaan sejenis di industri yang sama. approach is intended to motivate employees, enhance
Pendekatan ini diharapkan mampu mendorong motivasi, performance, and strengthen loyalty in achieving the
kinerja, dan loyalitas karyawan dalam mencapai Company’s objectives.
target perusahaan.
Sejalan dengan prinsip keadilan dan kesetaraan, In line with the fairness and equality principles,
Mandiricoal menerapkan sistem pengupahan tanpa Mandiricoal implements a non-discriminatory
diskriminasi sehingga setiap karyawan, baik laki-laki compensation system, ensuring that all employees,
maupun perempuan, memperoleh kesempatan dan both male and female, receive equal opportunities
perlakuan yang setara. Perbedaan besarnya upah and treatment. Differences in remuneration are based
semata-mata didasarkan pada faktor objektif seperti solely on objective factors such as performance,
kinerja, kompetensi, tanggung jawab jabatan, serta competencies, job responsibilities, and length of service.
masa kerja. Komitmen Mandiricoal memberikan Mandiricoal’s commitment to gender pay equity reflects
kesetaraan upah tanpa memandang gender merupakan the implementation of labor laws and regulations as well
implementasi undang-undang ketenagakerjaan, serta as and the ILO Convention No: 100/1951 concerning
Konvensi ILO No: 100/1951 tentang Pengupahan yang Equal Remuneration for Men and Women Workers for
Sama bagi Pekerja Laki-laki dan Wanita untuk Pekerjaan Work of Equal Value.
yang Sama Nilainya (Equal Remuneration for Men and
Women Workers for Work of Equal Value).
Terkait remunerasi bagi karyawan tetap di tingkat Regarding remuneration for permanent employees at
terendah, Mandiricoal memastikan pemberian upah the entry level, Mandiricoal ensures the provision of
minimum yang memenuhi standar kebutuhan hidup minimum wages that meet the standards of a decent
layak. Penetapan besaran upah dilakukan dengan living. The determination of wage levels takes into
mempertimbangkan berbagai variabel ekonomi seperti account various economic variables, including the
harga kebutuhan pokok, tingkat inflasi, dan standar cost of basic necessities, inflation rates, and the living
kelayakan hidup yang ditetapkan oleh pemerintah daerah wage standards established by local governments in
di wilayah operasional Mandiricoal. Dengan prinsip Mandiricoal’s operational areas. Through this approach,
tersebut, Mandiricoal menjamin bahwa upah karyawan Mandiricoal guarantees that the wages of entry-level
tetap level terendah telah sesuai dengan ketentuan upah permanent employees comply with the regional minimum
minimum regional di masing-masing daerah. wage regulations in each respective area.
Mandiricoal memastikan kebijakan pengupahan di Mandiricoal ensures that the Company’s wage policies,
Mandiricoal, termasuk bagi karyawan tetap di tingkat including those applicable to lowest-level permanent
terendah, telah selaras dengan Keputusan Menteri employees, are fully aligned with the Minister of
Tenaga Kerja dan Transmigrasi Nomor 226 Tahun 2000 Manpower and Transmigration Decree No. 226 of 2000
tentang Perubahan Pasal 1, Pasal 3, Pasal 4, Pasal 8, regarding Amendments to Article 1, Article 3, Article
Pasal,11, Pasal 20, dan Pasal 21 Peraturan Menteri 4, Article 8, Article 11, Article 20, and Article 21 of the
Tenaga Kerja Nomor PER-01/MEN/1999 tentang Upah Minister of Manpower Regulation No. PER-01/MEN/1999
Minimum, serta Peraturan Pemerintah Nomor 51 Tahun concerning Minimum Wages, Government Regulation
2023 tentang Perubahan atas Peraturan Pemerintah No. 51 of 2023, which amends Government Regulation
Nomor 36 Tahun 2021 tentang Pengupahan, yang di No. 36 of 2021 on Wages and includes provisions
dalamnya mengatur tentang Upah Minimum Provinsi regarding the 2024 Provincial Minimum Wage (UMP).
(UMP) 2024. Adapun upah karyawan tetap di tingkat The minimum wage for permanent employees at the
terendah pada tahun pelaporan adalah minimal sama lowest level is set to be at least equal to the Provincial
dengan UMR/Provinsi di mana Mandiricoal beroperasi. Minimum Wage (UMR) in the region where the Company
[GRI 202-1, 12.19.2] operates. [GRI 202-1, 12.19.2]
Untuk memperkuat komitmen terhadap kesejahteraan To reinforce its commitment to employee well-being,
karyawan, Mandiricoal memberikan paket kompensasi Mandiricoal provides a competitive compensation
yang kompetitif, meliputi gaji pokok, berbagai tunjangan, package, which includes base salary, various
bonus kinerja, serta hak cuti tahunan. Skema bonus allowances, performance-based bonuses, and annual
disusun secara proporsional berdasarkan hasil penilaian leave entitlements. Bonus schemes are structured
kinerja individu dan dikaitkan dengan capaian kinerja proportionally based on individual performance
keuangan Mandiricoal pada tahun berjalan. Pendekatan assessments and linked to Mandiricoal’s financial
ini mencerminkan keseimbangan antara penghargaan performance for the current year. This approach reflects
atas kontribusi karyawan dan keberhasilan perusahaan a balance between rewarding employee contributions
secara keseluruhan. and the overall success of the Company.
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Selain kompensasi finansial, Mandiricoal juga In addition to financial compensation, Mandiricoal
menyediakan beragam fasilitas pendukung kesejahteraan offers a range of employee welfare facilities, including
antara lain fasilitas perumahan, transportasi, serta housing, transportation, and healthcare services.
layanan kesehatan. Dalam aspek kesehatan, Mandiricoal Regarding healthcare, all employees and their immediate
mengikutsertakan seluruh karyawan beserta anggota family members are enrolled in the Social Security
keluarga inti dalam program Badan Penyelenggara Administrator (BPJS) Health program, currently covered
Jaminan Sosial (BPJS) Kesehatan. Saat ini, fasilitas by insurance. Beyond healthcare facilities, Mandiricoal
kesehatan tersebut ditanggung oleh asuransi. Di also provides Employee Social Security (Social Security
samping fasilitas dan jaminan kesehatan, Mandiricoal Administrator for Employment) in accordance with
juga memberikan Jaminan Sosial Tenaga Kerja (Badan applicable regulations.
Penyelenggara Jaminan Sosial Ketenagakerjaan) sesuai
dengan peraturan yang berlaku.
Lingkungan Bekerja yang Layak dan Aman A Safe and Decent Work Environment
[OJK F.21] [IDX S-11] [OJK F.21] [IDX S-11]
Lingkungan kerja yang layak, aman, dan sehat A safe, healthy, and decent work environment in
sesuai kaidah Keselamatan dan Kesehatan Kerja (K3) accordance with Occupational Health and Safety
merupakan prioritas utama bagi Mandiricoal. Hal (OHS) principles is a top priority for Mandiricoal.
ini menjadi sangat penting mengingat Mandiricoal This is particularly critical given that the Company
mempekerjakan ribuan pekerja dengan tingkat risiko employs thousands of workers across a range of risk
kerja yang bervariasi, mulai dari rendah hingga tinggi. levels, from low to high. Through the comprehensive
Dengan penerapan prinsip K3 secara menyeluruh, implementation of OHS principles, Mandiricoal strives to
Mandiricoal berupaya mencegah terjadinya kecelakaan prevent workplace accidents and occupational illnesses.
kerja maupun penyakit akibat kerja. [GRI 3-3, 12.14.1] [GRI 3-3, 12.14.1]
Dalam menjalankan kegiatan operasional, Mandiricoal In conducting its operations, Mandiricoal has established
telah menetapkan langkah-langkah strategis untuk strategic measures to create a safe and productive
menciptakan lingkungan kerja yang aman dan work environment. Beyond complying with all
produktif. Selain mematuhi seluruh regulasi nasional national OHS regulations, the Company consistently
di bidang K3, Mandiricoal secara konsisten menerapkan implements Government Regulation No. 50 of 2012
Peraturan Pemerintah No. 50 Tahun 2012 tentang on the Implementation of the Occupational Safety
Sistem Manajemen Keselamatan dan Kesehatan Kerja and Health Management System (SMK3) and ISO
(SMK3) serta ISO 45001 tentang Sistem Manajemen 45001 standards for OSH management systems..
K3. Implementasi sistem ini mencakup 100% These systems are applied to 100% of employees,
karyawan, baik tetap maupun tidak tetap. Di samping both permanent and non-permanent employees.
itu, Mandiricoal juga mengadopsi Keputusan Direktur Additionally, Mandiricoal adopts the Director General
Jenderal MINERBA No. 185 Tahun 2019 tentang Petunjuk of Minerals and Coal Decree No. 185 of 2019 regarding
Teknis Pelaksanaan Keselamatan Pertambangan Technical Guidelines for Mining Safety Implementation
serta Penilaian dan Pelaporan Sistem Manajemen and Implementation, Assessment, and Reporting of
Keselamatan Pertambangan Mineral dan Batu Bara. Mineral and Coal Mining Safety Management Systems.
[GRI 403-1, 403-8, 12.14.2, 12.14.9] [GRI 403-1, 403-8, 12.14.2, 12.14.9]
Sebagai bagian dari penguatan tata kelola K3, pada As part of strengthening OHS governance, in 2024,
tahun 2024, Mandiricoal membentuk Panitia Pembina Mandiricoal also established the Occupational Safety
Keselamatan dan Kesehatan Kerja (P2K3) yang and Health Advisory Committee (P2K3) which serves to
berfungsi memberikan saran dan pertimbangan kepada provide advice and recommendations to management
manajemen terkait kebijakan dan implementasi K3. regarding OHS policies and their implementation. The
Keberadaan P2K3 Mandiricoal telah disahkan oleh Dinas establishment of Mandiricoal’s Occupational Health and
Tenaga Kerja dan Transmigrasi Provinsi Kalimantan Safety Advisory Committee (P2K3) has been officially
Utara pada 9 Agustus 2024. Per 31 Desember 2025, authorized by the North Kalimantan Provincial Manpower
keanggotaan P2K3 Mandiricoal berjumlah 13 orang, and Transmigration Office as of August 9, 2024. As
terdiri 2 orang dari perwakilan perusahaan dan 11 orang of December 31, 2025, the committee comprises 13
perwakilan karyawan. [GRI 403-4, 12.14.5] members, including 2 representatives from the Company
and 11 employee representatives. [GRI 403-4, 12.14.5]
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Dalam upaya mencegah dan meminimalkan risiko In its efforts to prevent and minimize workplace
kecelakaan kerja dan penyakit akibat kerja, Mandiricoal accidents and occupational illnesses, Mandiricoal
secara sistematis melakukan identifikasi bahaya dan systematically conducts hazard identification and risk
penilaian risiko pada setiap aktivitas dan area kerja. assessments for every activity and work area. Each
Setiap bahaya yang teridentifikasi dilakukan penilaian identified hazard is evaluated based on the likelihood
risiko dengan mempertimbangkan tingkat kemungkinan and severity of potential occurrences. The results of
dan keparahan yang dapat terjadi. Hasil identifikasi these hazard identifications and risk assessments
bahaya dan penilaian risiko dituangkan dalam dokumen are documented in the Hazard Identification and Risk
Identifikasi Bahaya dan Penilaian Risiko (IBPR), yang Assessment (HIRA) report, which serves as a basis for
menjadi pertimbangan dalam menentukan upaya mitigasi determining mitigation measures to minimize the risk of
untuk meminimalkan risiko terjadinya Kecelakaan, accidents, dangerous incidents, occupational diseases,
Kejadian Berbahaya, Penyakit Akibat Kerja, dan Kejadian and work-related health events. Mitigation measures
Akibat Penyakit Tenaga Kerja dengan mengikuti hirarki follow the hierarchy of risk control, including engineering
pengendalian risiko, antara lain rekayasa, administrasi, controls, administrative measures, safe work practices,
praktek kerja dan alat pelindung diri. [GRI 403-2, 12.14.3] and personal protective equipment. [GRI 403-2, 12.14.3]
Sebagai bentuk kesiapsiagaan terhadap kondisi As part of emergency preparedness, Mandiricoal
darurat, Mandiricoal menyediakan berbagai sarana dan provides various OHS facilities and infrastructure,
prasarana K3, seperti alat deteksi asap, alat pemadam such as smoke detectors, portable fire extinguishers,
api ringan (APAR), hydrant, kotak Pertolongan Pertama hydrants, first aid kits, and emergency communication
pada Kecelakaan (P3K), serta sistem komunikasi systems. The Company also regularly conducts
darurat. Mandiricoal juga secara rutin mengadakan emergency response drills involving all employees
simulasi tanggap darurat dengan melibatkan seluruh and relevant parties, with results evaluated to enhance
karyawan dan pihak terkait, yang hasilnya dievaluasi the effectiveness of the emergency response system.
untuk peningkatan efektivitas sistem tanggap darurat. [GRI 403-7, 12.14.8]
[GRI 403-7, 12.14.8]
Komitmen Mandiricoal dalam menciptakan lingkungan Mandiricoal’s commitment to creating a safe and healthy
kerja yang aman dan layak juga diwujudkan melalui work environment is further demonstrated through the
penyediaan berbagai sarana serta prasarana K3 yang provision of adequate OHS facilities, including those for
memadai, termasuk untuk menghadapi kondisi darurat. emergency situations. These facilities include smoke
Fasilitas tersebut mencakup antara lain alat deteksi detectors, portable fire extinguishers, hydrants, and first
asap, alat pemadam api ringan (APAR), hydrant, dan aid kits. In addition, Mandiricoal routinely carries out
kotak Pertolongan Pertama pada Kecelakaan (P3K). emergency response simulations involving employees
Selain itu, Mandiricoal secara berkala melaksanakan and relevant stakeholders. Each simulation is thoroughly
simulasi tanggap darurat yang melibatkan karyawan evaluated to improve the effectiveness of emergency
dan pihak terkait. Setiap kegiatan simulasi dievaluasi procedures and reinforce a culture of safety in the
secara menyeluruh guna meningkatkan efektivitas workplace. [GRI403-7, 12.14.8]
prosedur penanganan darurat dan memperkuat budaya
keselamatan di lingkungan kerja. [GRI 403-7, 12.14.8]
Untuk memastikan kompetensi dan kesiapsiagaan To ensure personnel competence and preparedness,
personel, Mandiricoal secara berkala menyelenggarakan Mandiricoal regularly conducts OHS training programs.
berbagai pelatihan K3. Melalui kegiatan tersebut, These programs help personnel in charge of OHS
personel yang bertanggungjawab atas K3 dapat enhance their understanding of workplace safety,
meningkatkan pemahaman terhadap aspek keselamatan update technical knowledge, and develop skills to handle
kerja, memperbarui wawasan teknis, serta mengasah emergency situations. In 2025, a total of 24 employees
keterampilan saat menghadapi situasi darurat. participated in OHS training programs, as shown in the
Sepanjang tahun 2025, tercatat sebanyak 24 karyawan following table: [GRI 403-5, 12.14.6]
telah mengikuti program pelatihan K3 sebagaimana
tabel berikut: [GRI 403-5, 12.14.6]
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Nama Pelatihan Waktu Pelaksanaan Jumlah Peserta
No.
Training Name Date Total Participants
1. Health Safety Environment Superintendent 13-25 Januari 2025 1
January 13-25, 2025
2. Electrical CPP Foreman 20-27 Januari 2025 2
January 20-27, 2025
3. Electrical Foreman 20-27 Januari 2025 1
January 20-27, 2025
4. Resertifikasi Operator Mobile Crane Up 70 Ton 6 Februari 2025 1
Recertification of Mobile Crane Operators (Up to 70 Tons) February 6, 2025
5. Resertifikasi Petugas P3K 17 Februari 2025 7
Recertification of First Aid Officers (P3K) February 17, 2025
6. Implementasi SMKP Online, 3-8 Maret 2025 1
Implementation of SMKP Online, March 3-8, 2025
7. Sertifikasi Advance Cardiac Life Support 15-17 April 25 1
Advanced Cardiac Life Support (ACLS) Certification April 15-17, 2025
8. SIO Balikpapan, 1
22-25 April 2025
Balikpapan, April 22-25,
2025
9. Oil Spill Response Jakarta, 2
21-25 April 2025
Jakarta, April 21-25,
2025
10. Pengawas Operasional Pertama Online, 13-16 Mei 2025 1
First-Level Operations Supervisor Online May 13-16, 2025
11. Resertifikasi Pengelolaan Higiene Sanitasi Makanan 27 Mei 2025 1
Recertification in Food Hygiene and Sanitation Management May 27, 2025
12. Sertifikasi HRA 1-3 Juli 2025 1
HRA Certification July 1-3, 2025
13. Pemantauan dan Pengelolaan LB3 22-25 Juli 2025 1
Monitoring and Management of Hazardous and Toxic Waste July 22-25, 2025
(LB3)
14. Ahli Madya Sistem Manajemen Mutu Konstruksi 23-26 Juli 2025 2
Associate Expert in Construction Quality Management July 23-26, 2025
Systems
15. Pelatihan Tenaga Teknik Kelistrikan 26 Juli 2025 2
Electrical Engineering Personnel Training July 26, 2025
16. Pengawas Operasional Madya 5-8 Agustus 2025 3
Mid-Level Operations Supervisor August 5-8, 2025
17. Sertifikasi Kompetensi Pengawas Operasional Pertama 13-14 Agustus 2025 2
Competency Certification for First-Level Operations August 13-14, 2025
Supervisors
18. Auditor SMKP Online, 18 Agustus-06 1
SMKP Auditor September 2025
Online, August
18-September 6, 2025
19. Pengawas Operasional Utama 19-22 Agustus 2025 1
Senior Operations Supervisor August 19-22, 2025
20. Resertifikasi Operator kelistrikan PLTD Genset 28 Agustus 2025 2
Recertification of Diesel Power Plant (PLTD) Electrical August 28, 2025
Operators
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Selanjutnya, dalam upaya memenuhi hak-hak karyawan Furthermore, in fulfilling employees’ rights regarding
terkait aspek Keselamatan dan Kesehatan Kerja (K3), Occupational Health and Safety (OHS), Mandiricoal
Mandiricoal telah mengikutsertakan seluruh karyawan has enrolled all employees in the Social Security
dalam program Badan Penyelenggara Jaminan Sosial Administrator (BPJS) Health program. The Company also
(BPJS) Kesehatan. Mandiricoal juga secara proaktif proactively implements various initiatives to monitor and
melaksanakan berbagai inisiatif untuk memantau improve employee health, including basic health checks
dan meningkatkan kesehatan karyawan, antara lain for employees returning from leave, annual periodic
melalui program pemeriksaan kesehatan dasar bagi health examinations, and chronic disease management
karyawan yang baru kembali dari cuti, pemeriksaan programs. These efforts aim to maintain employees’
kesehatan berkala setiap tahun, serta program physical and mental well-being, ensuring they remain
pengelolaan penyakit kronis. Upaya tersebut bertujuan in optimal condition to perform their work activities.
untuk menjaga kondisi fisik dan mental karyawan agar [GRI 403-3, 403-6, 12.14.4, 12.14.7]
senantiasa prima dalam menjalankan aktivitas kerja.
[GRI 403-3, 403-6, 12.14.4, 12.14.7]
Sepanjang tahun pelaporan, manajemen bersama seluruh Throughout the reporting year, management, together
karyawan Mandiricoal terus berupaya menciptakan with all Mandiricoal employees, continued efforts to
lingkungan kerja yang aman dan sehat dengan target create a safe and healthy work environment, targeting
nihil kecelakaan kerja serta tanpa adanya penyakit akibat zero workplace accidents and no occupational diseases.
kerja. Kinerja K3 selengkapnya disampaikan pada tabel Comprehensive OHS performance is presented in the
berikut: [GRI 403-9, 403-10, 12.14.10, 12.14.11] table below. [GRI 403-9, 403-10, 12.14.10, 12.14.11]
Tabel Kinerja K3 Tahun 2024-2025
OHS Performance Table for 2024–2025
Jumlah Kejadian
Klasifikasi Kecelakaan Total Incidents
Accident Classification
2025 2024
Kecelakaan tambang
Mining accidents
Fatality 0 1
Major injury 2 2
Minor injury 1 1
Kecelakaan kerja
Workplace accidents
Medical treatment injury 18 6
First aid 6 5
Fire case 8 3
Properti damage 57 66
Nearmiss 9 26
Penyakit Akibat Kerja (PAK) 0 0
Occupational Diseases (OD)
Kejadian Akibat Penyakit Tenaga Kerja (KAPTK) 1 0
Work-Related Health Incidents (WRHI)
Jumlah 102 110
Total
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Pelatihan dan Pengembangan Kemampuan Training and Employee Skill Development
Pegawai [OJK F.22] [IDX S-05] [OJK F.22] [IDX S-05]
Mandiricoal berkomitmen untuk terus mengembangkan Mandiricoal is committed to continuously developing
kompetensi karyawan mengingat industri pertambangan employee competencies, given the high-risk nature
batu bara memiliki tingkat risiko yang tinggi serta of the coal mining industry and the complexity of
tantangan operasional yang kompleks. Melalui operational challenges. By enhancing skills and
peningkatan keterampilan dan pengetahuan, knowledge, Mandiricoal ensures that every employee
Mandiricoal memastikan setiap karyawan memahami understands and applies occupational health and
dan menerapkan praktik keselamatan dan kesehatan safety practices optimally while mastering efficient
kerja secara optimal, sekaligus menguasai teknik and sustainable mining techniques.
penambangan yang efisien dan berkelanjutan.
Upaya ini tidak hanya berkontribusi pada pencegahan These efforts not only contribute to accident prevention
kecelakaan kerja, tetapi juga mendorong peningkatan but also drive productivity improvement, as skilled
produktivitas, karena karyawan yang terampil lebih employees are more adaptive to technological
adaptif terhadap perkembangan teknologi dan advancements and process innovations in the mining
inovasi proses kerja di lingkungan pertambangan. environment. [GRI 3-3, 12.15.1]
[GRI 3-3, 12.15.1]
Pengembangan kompetensi karyawan di Mandiricoal Employee competency development at Mandiricoal
dilaksanakan melalui berbagai program pendidikan, is carried out through various educational programs,
pelatihan profesional, sertifikasi, serta kegiatan professional training, certifications, and initiatives to
peningkatan motivasi kerja. Mandiricoal memberikan enhance work motivation. Mandiricoal provides equal
kesempatan yang setara bagi seluruh karyawan untuk opportunities for all employees to participate in these
mengikuti program pengembangan tersebut guna development programs to improve their skills and
meningkatkan keahlian dan kapasitas individu sesuai individual capacity in line with organizational needs.
kebutuhan organisasi. Selain itu, untuk menumbuhkan Furthermore, to cultivate internal leadership candidates
calon pemimpin internal yang berkarakter kuat dan with strong character and integrity, Mandiricoal has
berintegritas, Mandiricoal telah merancang serta designed and implemented a structured, comprehensive,
menerapkan program pengembangan kepemimpinan and tiered leadership development program starting
yang terstruktur, komprehensif, dan berjenjang sejak from the early stages of employees’ careers. This
tahap awal karier. Program tersebut mencakup program includes training, mentoring, job rotation,
pelatihan, mentoring, rotasi jabatan, pengembangan career development, leadership coaching, and feedback
karier, pembinaan kepemimpinan, dan sesi umpan balik sessions enriched with corporate culture values.
yang diperkaya dengan nilai-nilai budaya perusahaan. [GRI404-2, 12.15.7]
[GRI 404-2, 12.15.7]
Pada tahun pelaporan, Mandiricoal telah During the reporting year, Mandiricoal conducted
menyelenggarakan 30 program pendidikan dan 30 educational and training programs attended by
pelatihan yang diikuti oleh 49 karyawan (MIP), 58 49 employees (MIP), 58 programs attended by 314
program pendidikan dan pelatihan yang diikuti oleh employees (MKP), and 6 programs attended by 7
314 karyawan (MKP), dan 6 program pendidikan dan employees (MPM).
pelatihan yang diikuti oleh 7 karyawan (MPM).
Untuk mendukung pelaksanaan program pengembangan To support the implementation of these competency
kompetensi karyawan, Mandiricoal mengeluarkan biaya development programs, Mandiricoal incurred costs of
sebesar Rp191.597.280 untuk MIP, Rp441.438.400 Rp191,597,280 for MIP, Rp441,438,400 for MKP, and
untuk MKP, dan Rp44.265.000 untuk MPM sehingga Rp44,265,000 for MPM, bringing the total expenditure
total biaya yang dikeluarkan hingga 31 Desember 2025 as of December 31, 2025, to Rp677,300,680.
mencapai Rp677.300.680.
Rincian program pendidikan dan pelatihan, termasuk Details of educational and training programs, including
rata-rata jam pelatihan berdasarkan jenis kelamin the average training hours by gender and job level, are
dan tingkat jabatan, disajikan dalam tabel berikut. presented in the table below. [GRI 404-1, 12.15.6]
[GRI 404-1, 12.15.6]
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Tabel Pengembangan Kompetensi Pegawai Tahun 2023-2025 *)
Table of Employee Competency Development for 2023-2025 *)
Jumlah Pegawai yang Rata-rata Jam
Memperoleh Pelatihan Jam Pelatihan Pelatihan Setiap Pegawai
Uraian Total Employees Receiving Training Hour Average of Training Hour for
Description Training Each Employee
2025 2024 2023 2025 2024 2023 2025 2024 2023
Keseluruhan 49 144 72 808 2.957 1.920 16,48 20,53 27
Grand Total
Berdasarkan Jenis Kelamin
Based on Gender
Laki-laki 47 135 67 760 2.786 1.776 16,17 20,63 26,5
Male
Perempuan 2 9 5 48 171 144 24 19 29
Female
Berdasarkan Kategori Jabatan Karyawan
Based on Job Level
Manajemen 0 2 1 0 32 24 0 16 24
Management
Staf 49 142*) 71*) 808 2.925 1.896 15,48 20,5 27
Staff
*)data hanya mencakup MIP.
*)data includes only MIP.
Selain menyelenggarakan program pendidikan dan In addition to providing educational and training
pelatihan bagi karyawan aktif, Mandiricoal juga programs for active employees, Mandiricoal also
melaksanakan pelatihan khusus bagi pegawai yang conducts specialized training for employees approaching
akan memasuki masa pensiun melalui program bantuan retirement through a transition assistance program.
peralihan. Program ini dirancang untuk membekali This program is designed to equip participants with
peserta dengan pengetahuan, keterampilan, dan knowledge, skills, and mental preparedness to remain
kesiapan mental agar tetap produktif serta mandiri productive and self-reliant after retirement. Within the
setelah pensiun. Di lingkungan MIP, pelatihan ini MIP environment, this training is intended for employees
diperuntukkan bagi karyawan yang berusia 57 tahun aged 57 or one year prior to the official retirement age
atau satu tahun sebelum mencapai usia pensiun resmi of 58. However, in 2025, MIP did not conduct any pre-
yaitu 58 tahun . Namun demikian, pada tahun 2025, retirement training programs. [GRI404-2, 12.15.7]
MIP belum menyelenggarakaan pelatihan menjelang
pensiun. [GRI 404-2, 12.15.7]
Tinjauan Rutin Pekerja dan Jenjang Karier Regular Employee Performance Review and
[OJK F.22] [IDX S-06] Career Advancement [OJK F.22] [IDX S-06]
Peninjauan kinerja karyawan merupakan elemen Employee performance reviews are a key element
penting dalam menjaga serta meningkatkan kualitas in maintaining and enhancing the quality of human
sumber daya manusia di Mandiricoal. Melalui proses resources at Mandiricoal. Through this process,
ini, manajemen dapat menilai sejauh mana karyawan management can assess the extent to which employees
telah mencapai target, memenuhi standar kinerja, dan have achieved their targets, met performance standards,
menjawab ekspektasi yang ditetapkan perusahaan. and fulfilled the expectations set by the company.
Selain sebagai alat evaluasi, peninjauan kinerja juga Beyond serving as an evaluation tool, performance
menjadi sarana pemberian umpan balik yang konstruktif, reviews also provide constructive feedback, which
sehingga mampu mendorong peningkatan motivasi, helps drive employee motivation, productivity, and
produktivitas, dan kepuasan kerja karyawan. job satisfaction.
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Mandiricoal menerapkan sistem penilaian kinerja bagi Mandiricoal implements a performance assessment
seluruh karyawan (100%) secara objektif dan adil, system for all employees (100%) in an objective and
berdasarkan capaian prestasi kerja tanpa membedakan fair manner, based solely on work achievements without
gender. Hasil penilaian tersebut digunakan sebagai dasar gender bias. The results of these evaluations serve as
dalam pengambilan keputusan terkait pengembangan the basis for career development decisions, such as
karier, seperti promosi, rotasi atau mutasi, dan demosi. promotions, rotations or transfers, and demotions. Based
Berdasarkan hasil tinjauan rutin pada tahun pelaporan, on the routine review conducted during the reporting
tercatat sebanyak 11 karyawan MIP dan 63 karyawan year, 11 MIP employees and 63 MKP employees received
MKP mendapatkan promosi, sebanyak 45 karyawan promotions, 45 MKP employees had job rotations, and
MKP menjalani rotasi, dan sebanyak 2 karyawan MKP 2 MKP employees were demoted. [GRI 404-3]
mengalami demosi. [GRI 404-3]
Dampak Operasi terhadap Masyarakat Impact of Operations on Local Community
Sekitar [OJK F.23] [OJK F.23]
Mandiricoal berkomitmen untuk menerapkan praktik Mandiricoal is committed to implementing sustainable
penambangan yang berkelanjutan dengan tujuan mining practices with the aim of minimizing negative
meminimalkan dampak negatif terhadap masyarakat impacts on surrounding communities and the
dan lingkungan sekitar. Mandiricoal berupaya environment. The Company strives to ensure that every
memastikan setiap kegiatan operasional tidak hanya operational activity not only meets economic objectives
memenuhi aspek ekonomi, tetapi juga memberikan but also delivers real social and environmental benefits.
kontribusi sosial dan lingkungan yang nyata. Dengan As such, Mandiricoal’s presence is expected to provide
demikian, kehadiran Mandiricoal diharapkan mampu optimal value to communities in its operational areas.
memberikan manfaat optimal bagi masyarakat di sekitar
wilayah operasionalnya.
Hasil evaluasi yang dilakukan menunjukkan bahwa Evaluation results indicate that Mandiricoal’s business
aktivitas usaha Mandiricoal telah memberikan berbagai activities have generated various positive impacts for
dampak positif bagi masyarakat. Selain membuka local communities. In addition to creating employment
lapangan kerja dan peluang usaha sebagai mitra opportunities and business prospects as suppliers of
penyedia barang dan jasa, masyarakat juga memperoleh goods and services, communities also benefit directly
manfaat langsung melalui pelaksanaan program from the implementation of the Corporate Social
Tanggung Jawab Sosial dan Lingkungan (TJSL). Responsibility and Environmental Responsibility (TJSL)
Program-program tersebut dirancang berdasarkan programs. These programs are designed based on the
hasil identifikasi kebutuhan dan aspirasi masyarakat, identified needs and aspirations of the communities,
sehingga lebih tepat sasaran dan memberikan dampak ensuring they are targeted effectively and produce
yang berkelanjutan. sustainable outcomes.
Pengaduan Masyarakat [OJK F.24] Community Complaints [OJK F.24]
Kepatuhan terhadap regulasi merupakan prinsip utama Compliance with regulations is a core principle
yang senantiasa dijunjung tinggi oleh Mandiricoal dalam consistently upheld by Mandiricoal in conducting its
menjalankan usaha. Dengan berpegang pada prinsip business. By adhering to this principle, the Company
tersebut, Mandiricoal berupaya memastikan seluruh strives to ensure that all operational activities do
aktivitas operasional tidak menimbulkan dampak not cause negative impacts on communities or
negatif bagi masyarakat maupun lingkungan. Namun the environment. Nevertheless, as part of its social
demikian, sebagai wujud tanggung jawab sosial dan responsibility and commitment to transparency,
transparansi, Mandiricoal tetap membuka ruang bagi Mandiricoal provides channels for both employees
internal karyawan dan masyarakat untuk menyampaikan and the public to report concerns regarding potential
pengaduan terkait potensi dampak operasional operational impacts and is committed to addressing
perusahaan dan berkomitmen menanganinya secara them promptly, objectively, and thoroughly.
cepat, objektif, dan tuntas.
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Karyawan maupun masyarakat yang ingin menyampaikan E m p l oye e s a n d c o m m u n i t y m e m b e r s c a n
pengaduan dapat memanfaatkan kanal Whistleblowing submit complaints through the Whistleblowing
System (WBS) atau mengirimkan laporan tertulis melalui System (WBS) or by sending a written report to
email pengaduan@mandiricoal.co.id. Setiap pengaduan pengaduan@mandiricoal.co.id. Each complaint received
yang diterima akan diverifikasi dan ditindaklanjuti oleh is verified and followed up by the relevant division in
divisi terkait sesuai dengan prosedur yang berlaku. accordance with established procedures. Based on
Berdasarkan data tahun 2025, Mandiricoal menerima 2025 data, Mandiricoal received one complaint from
1 (satu) pengaduan dari masyarakat, yang telah the community, which has been resolved well.
diselesaikan dengan baik.
Kegiatan Tanggung Jawab Sosial Social and Environmental Responsibility
Lingkungan (TJSL) [OJK F.25] [IDX S-12] Activities (TJSL) [OJK F.25]
Mandiricoal secara konsisten melaksanakan program Mandiricoal consistently implements Social and
Tanggung Jawab Sosial dan Lingkungan (TJSL) Environmental Responsibility Programs (TJSL) as a
sebagai wujud nyata komitmen Mandiricoal terhadap real demonstration of its commitment to sustainability
keberlanjutan dan peningkatan kesejahteraan and the well-being of communities surrounding its
masyarakat di sekitar wilayah operasionalnya. operational areas. The execution of TJSL is based on
Pelaksanaan TJSL ini berlandaskan pada ketentuan the provisions of the Limited Liability Company Law,
Undang-Undang tentang Perseroan Terbatas, yang which defines TJSL as the “Company’s commitment
mendefinisikan TJSL sebagai “Komitmen Perseroan to participate in sustainable economic development
untuk berperan serta dalam pembangunan ekonomi to enhance the quality of life and the environment,
berkelanjutan guna meningkatkan kualitas kehidupan benefiting the Company itself, the local community,
dan lingkungan yang bermanfaat, baik bagi Perseroan and society at large.”
sendiri, komunitas setempat, maupun masyarakat pada
umumnya.”
Bagi Mandiricoal, implementasi TJSL merupakan For Mandiricoal, the implementation of TJSL is an
bagian integral dari penerapan tata kelola perusahaan integral part of Good Corporate Governance and a
yang baik (Good Corporate Governance) sekaligus key mechanism to achieve sustainable development
sarana penting untuk mewujudkan pembangunan that balances economic, social, and environmental
berkelanjutan yang seimbang antara aspek ekonomi, aspects. Furthermore, TJSL initiatives also support the
sosial, dan lingkungan. Selain itu, pelaksanaan TJSL achievement of Indonesia’s 17 Sustainable Development
juga menjadi bentuk dukungan Mandiricoal terhadap Goals (SDGs).
pencapaian 17 Tujuan Pembangunan Berkelanjutan
(TPB) atau Sustainable Development Goals (SDGs)
yang dicanangkan pemerintah Indonesia.
Pendekatan Manajemen Management Approach
Mandiricoal melaksanakan berbagai program Tanggung Mandiricoal implements TJSL programs with a focus
Jawab Sosial dan Lingkungan (TJSL) dengan fokus on communities located around its concession areas
pada masyarakat di sekitar wilayah konsesi sebagai as the primary beneficiaries. This policy ensures that
target utama penerima manfaat. Kebijakan ini diambil Mandiricoal’s presence delivers tangible positive impacts
untuk memastikan bahwa kehadiran Mandiricoal for local communities. To guarantee that TJSL programs
memberikan dampak positif yang nyata bagi komunitas are relevant and effectively address community needs,
di sekitar Mandiricoal. Untuk memastikan program TJSL Mandiricoal engages local leaders in identifying issues
tepat sasaran dan benar-benar menjawab kebutuhan and formulating programs, ensuring that each initiative
masyarakat, Mandiricoal melibatkan tokoh-tokoh is relevant and sustainable.
masyarakat setempat dalam proses identifikasi isu dan
perumusan program sehingga setiap kegiatan yang
dijalankan memiliki relevansi dan nilai keberlanjutan.
Partisipasi aktif masyarakat lokal turut berkontribusi Active participation from local communities also
terhadap kelancaran dan keberhasilan operasional contributes to the smooth operation and success
Mandiricoal. Oleh karena itu, Mandiricoal terus of Mandiricoal’s activities. Therefore, the Company
membangun hubungan yang harmonis dengan continues to foster harmonious relationships
masyarakat melalui berbagai inisiatif peningkatan with communities through various initiatives
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kualitas hidup, seperti pengembangan ekonomi kreatif, aimed at improving quality of life, including the
pelatihan keterampilan kerja, penyerapan tenaga kerja development of creative economies, vocational
lokal, serta program pemberdayaan masyarakat lainnya. training, local employment, and other community
empowerment programs.
Sejalan dengan komitmen pemerintah dalam mendorong In line with the government’s commitment to promoting
pembangunan berkelanjutan, Mandiricoal merancang sustainable development, Mandiricoal designs all TJSL
seluruh program TJSL-nya agar berkontribusi terhadap programs to contribute to the SDGs, particularly by
pencapaian Tujuan Pembangunan Berkelanjutan (TPB), strengthening synergies between Mandiricoal and the
khususnya dalam memperkuat sinergi antara Mandiricoal local community as key stakeholders. To maximize the
dan masyarakat sebagai pemangku kepentingan utama. positive impact on communities, Mandiricoal implements
Untuk memaksimalkan dampak positif yang dirasakan the following strategic agendas:
masyarakat, Mandiricoal melaksanakan sejumlah
agenda strategis sebagai berikut:
1. Melaksanakan penilaian dan social mapping untuk 1. Conduct social assessments and mapping to
mengetahui skala prioritas kebutuhan masyarakat determine the priority needs of local program
lokal penerima manfaat program. Pemetaan sosial ini beneficiaries. Social mapping provides insights into
menghasilkan gambaran kondisi sosial masyarakat community conditions, including customs, traditions,
mulai dari kebiasaan, adat istiadat, nilai-nilai dan values, and other factors, serving as a basis for
lainnya, yang dapat digunakan sebagai dasar designing targeted programs. Assessments are
penentuan program dapat tepat sasaran. Metode conducted through surveys, interviews, and Focus
penilaian dilaksanakan melalui survei, wawancara, Group Discussions (FGDs);
dan Focus Group Discussion (FGD);
2. Meningkatkan partisipasi aktif masyarakat untuk 2. Enhance active community participation in the
terlibat pada proses pelaksanaan program kerja TJSL; implementation of TJSL programs;
3. Menjalin kemitraan dengan para pemangku 3. Establish partnerships with internal and external
kepentingan internal dan eksternal dalam stakeholders in executing TJSL activities;
pelaksanaan kegiatan TJSL;
4. Mengevaluasi kinerja pelaksanaan program 4. Periodically evaluate the performance of TJSL
TJSL secara periodik untuk menilai efisiensi dan programs to assess efficiency and achievement
pencapaian program; of objectives;
5. Untuk meningkatkan akuntabilitas penggunaan 5. To improve accountability in the use of TJSL funds,
dana TJSL, Mandiricoal melakukan audit dana Mandiricoal conducts TJSL audits alongside financial
TJSL bersamaan dengan audit laporan keuangan. statement audits. In addition, the relevant units
Di samping itu, unit kerja terkait juga menyusun prepare annual reports submitted to Mandiricoal
laporan tahunan yang disampaikan pada manajemen management. These processes apply to all
Mandiricoal. Rangkaian proses tersebut dilakukan TJSL programs involving local communities and
terhadap seluruh implementasi program-program other stakeholders.
TJSL yang melibatkan masyarakat lokal dan berbagai
pemangku kepentingan lainnya.
Seluruh tahapan tersebut diterapkan pada setiap All of these steps are applied to every implementation
implementasi program Tanggung Jawab Sosial dan of TJSL programs involving local communities and other
Lingkungan (TJSL) yang melibatkan masyarakat stakeholders. Mandiricoal believes that TJSL programs
lokal serta berbagai pemangku kepentingan lainnya. not only enhance the Company’s reputation but also
Mandiricoal meyakini bahwa pelaksanaan program indirectly contribute to economic growth and sustainable
TJSL tidak hanya berdampak positif terhadap reputasi development in Indonesia. A detailed overview of
perusahaan, tetapi juga berkontribusi secara tidak Mandiricoal’s TJSL program implementation throughout
langsung terhadap pertumbuhan ekonomi dan 2025 is presented in the following table:
pembangunan berkelanjutan di Indonesia. Rincian
lengkap pelaksanaan program TJSL Mandiricoal
sepanjang tahun 2025 disajikan dalam tabel berikut:
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1. Jenis Kegiatan TJSL Bidang Pendidikan – Pemberian beasiswa tingkat SD hingga perguruan tinggi.
Types of TJSL Activities Education Sector – Provision of scholarships from elementary to university level.
TPB ke-4 Pendidikan Berkualitas.
SDG No.4 – Quality Education.
Tujuan Pembangunan Program dilaksanakan untuk memastikan pendidikan menyeluruh dan merata di desa
lingkar tambang PT Mandiri Intiperkasa. Tujuan utama program ini adalah memberikan
Berkelanjutan
kesempatan kepada putra-putri warga desa setempat untuk mendapatkan pendidikan
Sustainable Development sehingga kualitas SDM-nya meningkat.
Goals The program is implemented to ensure comprehensive and equitable education in the
villages surrounding PT Mandiri Intiperkasa’s mining operations. The primary objective
of this initiative is to provide local children with access to education, thereby enhancing
the quality of human resources in the community.
Program beasiswa diberikan kepada putra – putri di 5 desa lingkar tambang PT Mandiri
Intiperkasa yakni Desa Menjelutung, Sengkong, Tepian, Pelaju dan Tagul. Kategori
beasiswa yang diberikan adalah beasiswa prestasi dan beasiswa ketegori tidak mampu
Penjelasan dengan tingkatan pendidikan SD, SMP, SMA dan Perguruan Tinggi.
The scholarship program is provided to children in the five villages surrounding PT
Description Mandiri Intiperkasa’s mining operations: Menjelutung, Sengkong, Tepian, Pelaju, and
Tagul. The scholarships are offered in two categories: merit-based scholarships and
need-based scholarships, covering educational levels from elementary school (SD),
junior high school (SMP), senior high school (SMA), up to higher education (university).
1. Peningkatan akses pendidikan putra – putri warga desa lingkar tambang yang
melanjutkan studi ke jenjang lebih tinggi.
2. Putra-putri warga desa yang masuk kategori kurang mampu tetap memiliki peluang
Capaian mendapatkan akses pendidikan hingga ke jenjang lebih tinggi.
Achievement 1. Increasing access to education for children of residents in the villages surrounding
the mining area, enabling them to pursue higher levels of study.
2. Children of village residents from underprivileged backgrounds continue to have the
opportunity to access education up to higher levels of study.
2. Bidang kesehatan.
Health Sector.
Jenis Kegiatan TJSL 1. Pemberian Sarana Penunjang Pustu,
2. Revitalisasi Posyandu dalam Rangka Penanganan Stunting,
Types of TJSL Activities 3. Pemeriksaan Kesehatan Gratis.
1. Provision of Supporting Facilities for Community Health Posts (Pustu),
2. Revitalization of Integrated Health Posts (Posyandu) for Stunting Prevention,
3. Free Health Check-ups.
TPB ke-3 Kehidupan Sehat dan Sejahtera.
SDG No. 3 Good Health and Well-Being.
Tujuan Pembangunan Program TJSL bidang kesehatan yang direalisasikan bertujuan untuk mengurangi
kesenjangan akses layanan kesehatan antara daerah perkotaan dan pedesaan, sekalgius
Berkelanjutan
memberikan layanan kesehatan yang mendasar, berkualitas dan terjangkau hingga
Sustainable Development tercapainya kesejahteraan kesehatan masyarakat desa.
Goals The CSR programs in the health sector are designed to reduce disparities in access
to healthcare services between urban and rural areas, while providing essential, high-
quality, and affordable healthcare, ultimately aiming to achieve the overall health and
well-being of the village communities.
Guna memperkuat sistem kesehatan masyarakat lokal, pelaksanaan program yang
digagas oleh tim comdev PT Mandiri Intiperkasa melibatkan tenaga medis lokal (petugas
pustu), kader atau tenaga sukarela desa, pemerintah kabupaten melalui dinas kesehatan,
pemerintah desa setempat dan HSE (klinik PT Mandiri Intiperkasa) memiliki komitmen
bersama membantu memperkuat kapasitas dan kesiapan fasilitas kesehatan primer di
Penjelasan tingkat desa.
Description To strengthen the local community health system, the programs initiated by PT Mandiri
Intiperkasa’s community development team actively involve local healthcare personnel
(Pustu staff), village volunteer cadres, the district government through the health office,
the respective village administration, and HSE (PT Mandiri Intiperkasa clinic). All parties
share a joint commitment to enhance the capacity and readiness of primary healthcare
facilities at the village level.
1. Menurunnya prevalensi penyakit seperti diare, ISPA, hipertensi, gizi buruk, serta
penyakit menular/tidak menular lainnya dalam kehidupan masyarakat,
2. Tidak terdapat kasus balita yang menderita stunting pada masyarakat desa
lingkar tambang,
3. Penghargaan dari BKKBN atas keterlibatan/ partisipasi sebagai mitra aktif dalam
Capaian percepatan penurunan stunting di provinsi kalimantan utara.
Achievement 1. Reduction in the prevalence of diseases such as diarrhea, acute respiratory infections
(ARI), hypertension, malnutrition, and other communicable and non-communicable
diseases within the community,
2. No cases of stunting among toddlers in the communities surrounding the mining areas,
3. Recognition from BKKBN for active participation as a partner in accelerating stunting
reduction in North Kalimantan Province.
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3. Bidang Tingkat Pendapatan Riil/Pekerjaan Masyarakat:
1. Perkebunan,
Jenis Kegiatan TJSL 2. Peternakan.
Types of TJSL Activities Real Income/Community Employment Sector:
1. Plantation,
2. Animal Husbandry.
TPB ke-8 Pekerjaan Layak dan Pertumbuhan Ekonomi
Program dilaksanakan dengan tujuan:
1. Menciptakan peluang kerja yang layak, produktif, dan adil bagi semua orang;
Tujuan Pembangunan 2. Membantu masyarakat terutama kelompok usia rentan untuk dapat membangun
ketahanan terhadap krisis ekonomi.
Berkelanjutan
Sustainable Development SDG No.8 Decent Work and Economic Growth
Goals
The program is implemented with the following objectives:
1. To create decent, productive, and equitable employment opportunities for all;
2. To support the community, particularly vulnerable groups, in building resilience
against economic crises.
• Pelaksanaan program perkebunan berupa pengembangan tanaman buah pisang
cavendish dengan kegiatan utama adalah pembenahan dan perbaikan kebun
pisang milik kelompok tani yang dinaungi Bumdes Berkah Jaya desa Tepian dimana
komiditas pisang merupakan salah satu unit usaha dari BUMDES Berkah Jaya.
Selama ini, kebun pisang yang ada masih dikelola secara tradisional, tidak adanya
pemupukan yang sesuai, tidak adanya penanganan hama dan penyakit serta
penanganan gulma yang seadanya;
• Pendampingan program peternakan ayam petelur dilakukan pada 2 desa lingkar
tambang PT Mandiri Intiperkasa yaitu desa Menjelutung dan desa Sengkong,
pendampingan yang dilakukan yaitu memberikan edukasi dan pembinaan kepada
masyarakat pelaku program seperti : edukasi strategi pemasaran produk, tata kelola
Penjelasan modal usaha, dan strategi pengembangan usaha. Selain itu, PT Mandiri Intiperkasa
juga memberikan modal usaha berupa aset sarana dan prasana ternak.
Description • The plantation program involves the development of Cavendish banana cultivation,
with the main activities being the rehabilitation and improvement of banana
farms managed by farmer groups under BUMDes Berkah Jaya in Tepian Village,
where bananas are one of BUMDes Berkah Jaya’s business units. Until now, the
existing banana farms have been managed traditionally, with improper fertilization,
inadequate pest and disease control, and minimal weed management;
• The poultry farming program for laying hens was conducted in two villages
surrounding PT Mandiri Intiperkasa’s mining operations, namely Menjelutung and
Sengkong. The program provided education and mentoring to participants on topics
such as product marketing strategies, business capital management, and business
development strategies. In addition, PT Mandiri Intiperkasa also provided business
capital in the form of livestock facilities and equipment.
Capaian yang diperoleh dari pelaksanaan program perkebunan dan peternakan adalah
sebagai berikut:
1. Aspek Ekonomi:
Peningkatan hasil produksi pisang dan telur jika dilihat dari jumlah pesanan pasar dan
meningkatnya minat partisipasi masyarakat terhadap pelaksanaan program.
2. Aspek Sosial:
Terdapat peningkatan pengetahuan dan keterampilan masyarakat penerima manfaat
melalui pendampingan program, Meningkatnya peran serta dan kapasitas kelompok
masyarakat melalui Badan Usaha Milik Desa dalam mengelola usaha perkebunan
Capaian pisang dan peternakan ayam petelur secara mandiri.
Achievement The achievements from the implementation of the plantation and livestock programs
are as follows:
1. Economic Aspect:
An increase in banana and egg production, as indicated by the growing market demand
and heightened community participation in the program.
2. Social Aspect:
Improved knowledge and skills of program beneficiaries through program mentoring,
along with enhanced participation and capacity of community groups via the Village-
Owned Enterprises (BUMDes) in independently managing banana plantations and
laying hen farming.
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4 Bidang Kemandirian Ekonomi:
• Peningkatan kapasitas & akses masyarakat setempat dalam usaha kecil
dan menengah;
Jenis Kegiatan TJSL • Pengembangan usaha kecil dan menengah masyarakat.
Types of TJSL Activities Economic Independence:
• Increased capacity and access for local communities in small and
medium enterprises;
• Development of community-based small and medium enterprises.
TPB ke-1 Tanpa Kemiskinan dan TPB ke-8 Pekerjaan Layak dan Pertumbuhan
Tujuan Pembangunan Ekonomi
Program diselenggarakan dengan tujuan membuka peluang ekonomi yang layak dan
Berkelanjutan
inklusif bagi masyarakat desa berbasis pemberdayaan.
Sustainable Development SDG No.1 No Poverty and SDG No.8 Decent Work and Economic Growth
Goals The program is implemented with the aim of creating viable and inclusive economic
opportunities for village communities based on empowerment.
• Pemberian subsidi bahan bakar untuk mengurangi biaya transportasi dalam
memasaran produk buah dan telur yang dihasilkan oleh pelaku UMKM, sebab
2 desa lingkar tambang PT Mandiri Intiperkasa masih mengandalkan sarana
transportasi air (sungai) guna memasarkan produknya ke daerah perkotaan dimana
opsi transportasi tersebut memakan banyak biaya;
• Pendampingan program dilakukan pada 2 desa lingkar tambang PT Mandiri
Intiperkasa yaitu desa Tepian dan desa Sengkong, Pendampingan program
yang dilakukan yaitu memberikan edukasi dan pembinaan kepada masyarakat
pelaku program yang dinaungi oleh Bumdesa setempat, seperti: edukasi strategi
pemasaran produk, metode produksi yang lebih baik guna menghasilkan produk
Penjelasan yang lebih berkualitas juga berdaya saing di pasar dan pemanfaatan sumber
Description daya lokal.
• Provision of fuel subsidies to reduce transportation costs for marketing fruit and
egg products produced by MSME actors. Currently, the two villages surrounding PT
Mandiri Intiperkasa’s mining operations still rely on waterway (river) transportation
to reach urban markets, which incurs significant costs.
• Program assistance is provided in two villages surrounding PT Mandiri Intiperkasa’s
mining operations, namely Tepian and Sengkong. Support includes education
and guidance for community program participants under the local village-owned
enterprises (BUMDes), such as product marketing strategies, improved production
methods to produce higher-quality and more competitive products, and the
utilization of local resources.
Capaian program bidang kemandirian ekonomi adalah sebagai berikut:
• Kemudahan memperoleh pasar lokal bagi pelaku UMKM dimana pasar yang
ada merupakan salah satu upaya multi stakeholder yang peduli program TJSL
yang berkelanjutan;
• Peningkatan jumlah produksi produk UMKM desa seperti : tahu, tempe, telur dan pisang;
• Kemudahan perolehan permodalan bagi pelaku UMKM dimana permodalan adalah
Capaian salah satu hambatan dalam menjalankan kegiatan usaha.
Achievement The achievements of the economic independence program are as follows:
• Easier access to local markets for MSME owners, with existing markets supported
by multi-stakeholder initiatives committed to sustainable TJSL programs;
• Increased production of village MSME products, such as tofu, tempeh, eggs,
and bananas;
• Easier access to capital for MSME actors, addressing one of the main obstacles in
running their businesses.
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5. Bidang Sosial Budaya:
• Pembangunan atau renovasi rumah ibadah;
• Pembinaan kepemudaan dalam bidang olahraga;
• Promosi budaya lokal;
• MIP Berqurban;
• Ramadhan ceria;
• Pembinaan kepemudaan dalam bidang keagamaan;
Jenis Kegiatan TJSL • Kegiatan perayaan hari besar nasional dan keagamaan.
Types of TJSL Activities Social and Cultural Sector:
• Construction or renovation of places of worship;
• Youth development in sports;
• Promotion of local culture;
• MIP Qurban program;
• Joyful Ramadan activities;
• Youth development in religious activities;
• Celebration of national and religious holidays.
TPB ke-10 Berkuranganya Kesenjangan
Program dilaksanakan untuk mengurangi kesenjangan sosial antara daerah
Tujuan Pembangunan pedesaan dan perkotaan serta penguatan nilai-nilai budaya sebagai dasar kehidupan
Berkelanjutan bermasyarakat di desa-desa lingkar tambang PT Mandiri Intiperkasa.
Sustainable Development SDG No. 10 Reduced Inequalities
Goals
The program is implemented to reduce social disparities between rural and urban
areas, as well as to strengthen cultural values as the foundation of community life in
the villages surrounding PT Mandiri Intiperkasa’s mining operations.
• Program yang direalisasikan yaitu dengan pemberian fasilitas penunjang didalam
Masjid Al Ikhlas desa Sengkong yang baru dibangun oleh Pemerintah Kabupaten
Tana Tidung, seperti: mimbar masjid, ambal iman dan jamaah, kipas angin, jam
adzan digital, dsb;
• Realisasi program pembangunan atau renovasi rumah ibadah selanjutnya di
realisasikan di desa Tagul dimana PT Mandiri Intiperkasa memberikan bantuan
dekorasi Masjid An Nur yaitu berupa pemberian ornamen kaligrafi;
• MIP Berqurban merupakan program TJSL rutin yang direalisasikan kepada
pemerintah kabupaten hingga ke masyarakat desa lingkar tambang dengan
memberikan hewan qurban berupa sapi dengan jumlah yang diberikan sebanyak 7
ekor dengan bobot hidup rata-rata 350 kg;
• Pelaksananaan program TJSL bidang sosial budaya selama periode bulan
Ramadhan yaitu dengan memberikan paket sembako yang dibagikan kepada
seluruh masyarakat yang ada di desa lingkar tambang dimana pembagiannya
diberikan berdasarkan jumlah kepala keluarga dan diberikan menjelang perayaan
hari Raya Idul Fitri dengan total paket sembako yang diberikan sebanyak 1.010
paket kepada masyarakat di 5 desa lingkar tambang;
• Upaya pengembangan dan peningkatan kualitas sumber daya manusia bukan
saja dilakukan melalui pendidikan formal, dapat dilakukan melalui berbagai jalur.
Pendekatan pendidikan agama dapat dijadikan salah satu upaya dalam peningkatan
Sumber Daya Manusia (SDM) bagi individu dan masyarakat di suatu desa. Melalui
pendidikan agama, karakter mulia terbentuk, intelektual dan spiritual berkembang,
akhlak mulia diperkuat dan masyarakat menciptakan lingkungan yang lebih adil dan
Penjelasan beradab. Dengan pemahaman yang mendalam tentang nilai - nilai agama Islam,
Description individu dapat menjadi pribadi yang berdaya guna, kreatif, dan berkontribusi positif
dalam pembangunan desa.
• The program was implemented by providing supporting facilities within the newly
constructed Al Ikhlas Mosque in Sengkong Village, built by the Tana Tidung
Regency Government, including the mosque pulpit, prayer mats for imam and
congregation, fans, digital adhan clocks, and other necessities;
• The next realization of the place of worship construction or renovation program was
carried out in Tagul Village, where PT Mandiri Intiperkasa provided assistance for
the decoration of An Nur Mosque, including the provision of calligraphy ornaments;
• MIP Berqurban is a routine TJSL program implemented from the regency
government down to the communities in the mining villages, providing sacrificial
animals in the form of seven cows, each with an average live weight of 350 kg;
• During the Ramadan period, the TJSL program in the socio-cultural sector provided
basic food packages to all residents in the mining villages. Distribution was based
on the total of households and delivered ahead of the Eid al-Fitr celebrations,
totaling 1,010 packages for residents across the five surrounding villages;
• Efforts to develop and enhance human resources are not limited to formal education
and can be pursued through various channels. Religious education serves as
one avenue to improve human resources for individuals and communities within
a village. Through religious education, noble character is formed, intellectual and
spiritual capacities are developed, moral values are strengthened, and communities
cultivate a more just and civilized environment. With a deep understanding
of Islamic values, individuals can become effective, creative, and positively
contributing members of village development.
Melalui program TJSL bidang sosial budaya, hasil yang dicapai merujuk pada indikator
- indikator dari hasil observasi langsung, wawancara, diskusi kelompok terfokus adalah
sebagai berikut :
• Meningkatnya partisipasi masyarakat dalam berbagai kegiatan keagamaan dan sosial
budaya tradisional;
• Terbangunnya rasa solidaritas dan kebersamaan di antara anggota masyarakat;
• Meningkatnya kapasitas masyarakat dalam mengelola kegiatan sosial dan budaya
Capaian secara mandiri.
Achievement Through the socio-cultural TJSL program, the outcomes achieved, based on
indicators from direct observation, interviews, and focused group discussions, are
as follows:
• Increased community participation in various religious and traditional
socio-cultural activities;
• Strengthened sense of solidarity and togetherness among community members;
• Enhanced community capacity to independently manage social and
cultural activities.
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6. Pembangunan infrastruktur penunjang program PPM:
• Perawatan genset penerangan desa;
• Desa ku terang;
Jenis Kegiatan TJSL • Rekonstruksi jaringan listrik desa Menjelutung.
Types of TJSL Activities Infrastructure development supporting the PPM program:
• Maintenance of village power generator sets;
• “Desa Ku Terang” (My Village, Bright) initiative;
• Reconstruction of the electricity network in Menjelutung Village.
TPB ke-9 Industri, Inovasi dan Infrastruktur
Pembangunan pedesaan merupakan bagian integral dari upaya global untuk
mencapai keberlanjutan pembangunan di masa depan. Hal tersebut bisa dicapai
Tujuan Pembangunan melalui penyediaan kebutuhan dasar masyarakat guna meningkatkan kualitas hidup,
mendukung pembangunan ekonomi, pendidikan dan kesehatan.
Berkelanjutan
Sustainable Development SDG No. 9 Industry, Innovation, and Infrastructure
Goals
Rural development is an integral part of the global effort to achieve sustainable
development for the future. This can be realized through the provision of basic
community needs to improve quality of life and support economic development,
education, and healthcare.
• Desa Ku Terang merupakan program bidang infrastruktur yang direalisasikan di
2 desa terdekat dengan area konsesi PT MIP yaitu desa Menjelutung dan desa
Sengkong dimana dalam program ini perusahaan menyediakan kebutuhan listrik
dengan memberikan bantuan genset beserta perawatannya serta pemberian solar;
• Realisasi program rekonstruksi instalasi listrik di desa Menjelutung berangkat
dari kondisi jaringan kabel listrik di desa tersebut yang sudah usang dan banyak
terdapat kabel yang sudah terkelupas sebab kabel yang ada sebelumnya
merupakan pemberian dari Pemda Tana Tidung dimana kabel yang diberikan juga
Penjelasan kondisinya tidak cukup baik. Adapun jumlah kabel induk yang diberikan oleh PT
Mandiri Intiperkasa sebanyak 1.500 meter.
Description • The Desa Ku Terang program is an infrastructure initiative implemented in the two
villages closest to PT MIP’s concession area, namely Menjelutung and Sengkong.
Through this program, the company provides electricity needs by supplying
generators along with their maintenance and fuel support;
• The reconstruction of the electrical installation in Menjelutung was prompted by
the deteriorated condition of the village’s electrical network, which included many
frayed and damaged cables. The previous cables had been provided by the Tana
Tidung Regency Government and were already in poor condition. PT Mandiri
Intiperkasa supplied a total of 1,500 meters of main cable for the reconstruction.
Capaian program Desa Ku Terang adalah sebagai berikut:
• Tersedianya penerangan bagi rumah tangga, fasilitas pendidikan, kesehatan, dan
tempat ibadah;
• Mendorong pertumbuhan ekonomi lokal melalui dukungan energi untuk usaha mikro,
kecil, dan menengah (UMKM);
• Mengurangi kesenjangan antara daerah perkotaan dan pedesaan dalam hal akses
penggunaan listrik karena sejauh ini desa Menjelutung dan desa Sengkong belum
mendapat akses listrik dari PLN.
Capaian realisasi program rekonstruksi jaringan kabel listrik di desa Menjelutung, yaitu:
• Terdegradasinya resiko konsleting di masing-masing rumah masyarakat desa,
sebab sebelum pelaksanaan program intalasi yang ada dianggap kurang memenuhi
standar keamanan;
• Performa mesin genset sebagai sumber listrik terjaga dengan baik di mana sebelum
Capaian realisasi program kabel listrik tidak optimal menyalurkan aliran listrik sehingga
berpengaruh terhadap kondisi genset.
Achievement The achievements of the Desa Ku Terang program are as follows:
• Electricity is now available for households, educational facilities, healthcare
centers, and places of worship;
• It supports local economic growth by providing energy for micro, small, and
medium enterprises (MSMEs);
• It reduces the gap between urban and rural areas in terms of electricity access, as
Menjelutung and Sengkong previously did not have access to PLN electricity.
The achievements of the electrical network reconstruction program in Menjelutung
village are:
• The risk of electrical short circuits in households has been reduced, as the previous
installations did not fully meet safety standards;
• The performance of the generator as a power source has been well maintained,
whereas before the reconstruction, the existing wiring was not optimal in
distributing electricity, which negatively affected the generator’s operation.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Produk yang Sudah Dievaluasi Products Evaluated for Consumer Safety
Keamanannya bagi Konsumen [OJK F.27] [OJK F.27]
Mandiricoal memastikan bahwa setiap produk batu Mandiricoal ensures that every coal product marketed
bara yang dipasarkan memenuhi standar kualitas meets the quality and safety standards applicable
dan keamanan yang berlaku di Indonesia sehingga in Indonesia, so as to prevent any health risks for
tidak menimbulkan risiko kesehatan bagi konsumen consumers or end-users. To guarantee this, Mandiricoal
atau penggunanya. Untuk menjamin hal tersebut, consistently implements all stages of licensing,
Mandiricoal secara konsisten menjalankan seluruh certification, production, and distribution in accordance
tahapan perizinan, sertifikasi, produksi, dan distribusi with applicable regulations. By focusing on enhancing
sesuai ketentuan yang berlaku. Dengan berfokus pada economic value and providing the best service,
peningkatan nilai ekonomi dan penyediaan layanan Mandiricoal is committed to delivering products that
terbaik, Mandiricoal berkomitmen menghadirkan produk meet the needs of society fairly, safely, and responsibly.
yang memenuhi kebutuhan masyarakat secara adil,
aman, dan bertanggung jawab.
Pemastian keamanan dan kualitas produk di Mandiricoal The assurance of product safety and quality at
dilakukan melalui penerapan pedoman, prosedur, Mandiricoal is achieved through the implementation
serta rangkaian proses dan pemeriksaan yang ketat of guidelines, procedures, and a rigorous series of
sebagai berikut: processes and inspections, as follows:
1. Kesesuaian produk dengan visi dan misi Mandiricoal; 1. Alignment of products with Mandiricoal’s vision
and mission;
2. Kesesuaian produk dan layanan dengan kebutuhan 2. Compliance of products and services with customer
dan kemampuan pelanggan; needs and capabilities;
3. Mempertimbangkan isu lingkungan, seperti upaya 3. Consideration of environmental issues, including
pelestarian alam, pengelolaan risiko lingkungan nature conservation and environmental risk
(contohnya, pembuangan limbah, pengelolaan polusi management (e.g., waste disposal, pollution
dan lainnya). Mandiricoal menetapkan syarat tertentu control). Mandiricoal sets specific environmental
terkait risiko lingkungan, yang wajib dicantumkan risk requirements that must be included by Business
oleh Unit Bisnis dalam prosedur pemberian produk Units in product and service procedures;
dan jasa;
4. Mempertimbangkan isu sosial, seperti kegiatan TJSL; 4. Consideration of social issues, including the
implementation of TJSL programs;
5. Menyampaikan informasi berdasarkan asas 5. Provision of information based on the principle of
transparansi. Setiap produk yang ditawarkan transparency. Each product offered by Mandiricoal is
Mandiricoal kepada pelanggan, disampaikan melalui accompanied by a summary of product information
ringkasan informasi mengenai produk tersebut saat at the time of offer and/or contract signing, in
penawaran dan/atau kesepakatan penandatanganan accordance with applicable regulations;
perjanjian. Ketentuan ringkasan produk yang
disampaikan Mandiricoal mengacu pada ketentuan
yang berlaku;
6. Memastikan bahwa setiap produk telah melalui 6. Ensuring each product undergoes thorough reviews,
pemeriksaan yang teliti: including:
a. Kajian risiko Risk Management, terkait delapan a. Risk Management assessment covering eight
jenis risiko: risiko kredit, risiko pasar, risiko types of risks: credit, market, liquidity, operational,
likuiditas, risiko operasional, risiko strategis, strategic, compliance, reputational, and legal;
risiko kepatuhan risiko reputasi, dan risiko hukum;
b. Kajian uji kepatuhan; b. Compliance testing;
c. Kajian operasional; c. Operational review;
d. Kajian keuangan; d. Financial review;
e. Kajian IT; e. IT review;
f. Serta kajian unit kerja pendukung lainnya f. Additional assessments by supporting units
yang terkait. as relevant.
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
7. Memastikan bahwa seluruh produk telah 7. Ensuring all products receive approval from the
mendapatkan persetujuan dari pihak terkait relevant parties in accordance with Mandiricoal’s
sebagaimana diatur dalam Kebijakan Produk Product Policy, supported by standard procedures,
Mandiricoal, didukung oleh standar prosedur serta adequate infrastructure, certified personnel, and a
infrastruktur yang memadai, termasuk SDM yang Business Continuity Plan (BCP);
telah memiliki sertifikat yang dipersyaratkan, serta
adanya Business Continuity Plan (BCP);
8. Untuk produk-produk yang membutuhkan 8. For products requiring regulatory approval,
persetujuan dari regulator, Mandiricoal memastikan Mandiricoal ensures that they are only launched after
bahwa produk tersebut hanya akan diluncurkan receiving clearance from the relevant regulators.
setelah mendapatkan persetujuan dari regulator.
Konsistensi Mandiricoal dalam menjaga kualitas dan Mandiricoal’s continuous commitment to maintaining
keamanan produk membuahkan hasil positif yang product quality and safety has obtained positive results,
tercermin dari tidak adanya tuntutan, sanksi, maupun reflected in the absence of claims, sanctions, or fines
denda atas ketidakpatuhan terhadap regulasi terkait related to non-compliance with consumer product safety
keamanan produk bagi konsumen.yang ditujukan regulations. [GRI 2-27]
kepada Mandiricoal. [GRI 2-27]
Di sisi lain, Mandiricoal menyadari bahwa komoditas Mandiricoal also recognizes that coal commodities
batu bara berpotensi menimbulkan debu, termasuk can generate dust, including fugitive or airborne dust,
fugitive atau airborne dust yaitu partikel halus yang which are fine particles released into the air during coal
dapat terlepas ke udara selama proses pemecahan atau crushing or handling. If inhaled, this dust can pose health
pemindahan batu bara. Apabila terhirup, debu ini dapat risks such as coughing, asthma, bronchitis, and even
menimbulkan dampak negatif bagi kesehatan, seperti increase the risk of lung cancer. Acknowledging these
batuk, asma, bronkitis, hingga meningkatkan risiko potential hazards, Mandiricoal has taken preventive
kanker paru-paru. Menyadari potensi risiko tersebut, measures by providing information and education to
Mandiricoal telah mengambil langkah preventif dengan consumers, customers, and employees who work
memberikan informasi dan edukasi kepada konsumen, directly with coal regarding the dangers of coal dust
pelanggan, serta karyawan yang bekerja langsung and appropriate mitigation measures. [OJK F.28]
dengan batu bara mengenai bahaya debu batu bara
dan upaya pencegahannya. [OJK F.28]
Jumlah Produk yang Ditarik Kembali Total Products Recalled [OJK F.29]
[OJK F.29]
Per 31 Desember 2025, tidak terdapat produk batu As of December 31, 2025, Mandiricoal did not recall
bara yang ditawarkan Mandiricoal kepada konsumen/ any coal products offered to consumers or customers
pelanggan yang ditarik kembali dengan alasan apapun. for any reason.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Survei Kepuasan Pelanggan [OJK F.30] Customer Satisfaction Survey [OJK F.30]
Mandiricoal secara rutin melaksanakan survei kepuasan Mandiricoal regularly conducts customer satisfaction
pelanggan sebagai upaya untuk memahami kebutuhan surveys to gain insights into the needs and expectations
dan harapan pelanggan, sekaligus menilai sejauh mana of its customers, while also assessing the extent to
layanan dan fasilitas yang disediakan telah memenuhi which provided services and facilities meet those
ekspektasi mereka. Melalui survei ini, Mandiricoal dapat expectations. These surveys enable Mandiricoal to
mengidentifikasi aspek layanan yang perlu ditingkatkan identify areas for service improvement and to address
serta menindaklanjuti setiap masukan atau keluhan feedback or complaints promptly and effectively. The
dengan cepat dan tepat. Adapun hasil survei kepuasan results of the 2025 customer satisfaction survey are
pelanggan tahun 2025 disajikan sebagai berikut: presented as follows:
Hasil Survei Kepuasan Pelanggan Semester I Tahun 2025
Customer Satisfaction Survey Results for First Semester of 2025
Pelanggan Persentase
Customer Percentage
Guangzhou Yuehe Energi CO., LTD 97,7%
Caravel Resources Limited 84,4%
Hasil Survei Kepuasan Pelanggan Semester II Tahun 2025
Customer Satisfaction Survey Results for Second Semester of 2025
Pelanggan Persentase
Customer Percentage
Caravel Resources Limited 91,1%
Trafigura Asia Trading PTE LTD 93,3%
Guangzhou Yuehe Energi CO., LTD 95,5%
Glencore Internasional AG 100%
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Verifikasi Tertulis dari Pihak Independen [POJK G.1]
Written Verification by Independent Party
Laporan Tahunan Terintegrasi PT Prima Andalan Mandiri The Integrated Annual Report of PT Prima Andalan
Tbk Tahun 2025 belum diverifikasi oleh Penyedia Mandiri Tbk for the Year 2025 has not been verified
Jasa Assurance (Assurance Services Provider) yang by an independent Assurance Services Provider.
independen. Namun demikian, Mandiricoal menjamin Nevertheless, the Company assures that all information
bahwa seluruh informasi yang diungkapkan dalam disclosed in this report is true, accurate, and factual.
laporan ini adalah benar, akurat, dan faktual.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Lembar Umpan Balik [OJK G.2]
Feedback Sheet
Terima kasih telah membaca Laporan Tahunan Thank you for reading the Integrated Annual Report of
Terintegrasi PT Mandiri Herindo Adiperkasa Tbk Tahun PT Prima Andalan Mandiri Tbk for the Year 2025. To
2025. Untuk mewujudkan kualitas pelaporan yang lebih provide better reporting in the coming year, we look
baik pada tahun mendatang, kami mengharapkan forward to suggestions, criticisms, and feedbacks from
usulan, kritik dan saran dari pembaca dan pengguna the readers and users of this report. This aligns with
laporan ini. Hal itu selaras dengan komitmen Mandiricoal the Company’s dedication to consistently enhance
untuk senantiasa meningkatkan kinerja keberlanjutan sustainability efforts and deliver the best outcomes
dan memberikan yang terbaik bagi segenap for all stakeholders.
pemangku kepentingan.
Profil | Profile:
Nama | Name : …………………………………………………………………………
Institusi/Perusahaan | Company/Institution : …………………………………………………………………………
Telp/HP | Phone/Handphone : ………………………………………………….………………………
Kategori Pemangku Kepentingan (beri tanda √ pada jawaban yang sesuai):
Stakeholders Category (give a checklist to the appropriate answer):
Karyawan Mitra Bisnis Masyarakat
Employee Business Partner Public
Investor/Pemegang saham Komunitas/Asosiasi Pemerintah
Shareholders/Investors Community/Association Government
Regulator Konsumen/Pelanggan Lain-lain, mohon sebutkan:
Regulator Consumer/Customer Others, please specify
………………………………………
Mohon pilih jawaban yang paling sesuai dengan memberikan tanda √ pada kotak jawaban:
Kindly select the most appropriate answer by marking (√) in the corresponding checkbox:
1. Laporan ini sudah menggambarkan kinerja ekonomi, lingkungan dan sosial Perseroan secara seimbang:
This report describes the Company’s economic, environmental and social performance in a balanced manner:
Sangat Tidak Setuju Tidak Setuju Netral Setuju Sangat Setuju
Strongly Disagree Disagree No Opinion Agree Strongly Agree
2. Laporan ini bermanfaat:
This report is useful:
Sangat Tidak Setuju Tidak Setuju Netral Setuju Sangat Setuju
Strongly Disagree Disagree No Opinion Agree Strongly Agree
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 347
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
3. Laporan ini mudah dimengerti:
This report is easy to understand:
Sangat Tidak Setuju Tidak Setuju Netral Setuju Sangat Setuju
Strongly Disagree Disagree No Opinion Agree Strongly Agree
4. Laporan ini menarik:
This report is interesting to read:
Sangat Tidak Setuju Tidak Setuju Netral Setuju Sangat Setuju
Strongly Disagree Disagree No Opinion Agree Strongly Agree
5. Laporan ini meningkatkan kepercayaan Anda pada keberlanjutan Perseroan:
This report increases your trust in the Company’s sustainability:
Sangat Tidak Setuju Tidak Setuju Netral Setuju Sangat Setuju
Strongly Disagree Disagree No Opinion Agree Strongly Agree
Mohon menuliskan jawaban sesuai dengan pendapat Anda:
Kindly write answers according to your opinion:
1. Bagian informasi mana yang paling berguna dan menarik?
Which information is most useful and interesting for you?
2. Bagian informasi mana yang kurang berguna sehingga perlu dilakukan perbaikan?
Which information is less useful and needs improvement?
3. Apakah data yang disajikan telah transparan, dapat dipercaya, dan berimbang?
Is the presented data transparent, trustworthy and balanced?
4. Saran/usul/komentar untuk perbaikan laporan ke depan:
Feedbacks/suggestions/comments for improvement of future reporting:
Kami sangat menghargai umpan balik yang Anda berikan. Untuk itu, mohon mengirimkan lembar umpan balik ini ke: [GRI 2-3]
We highly appreciate the feedback you provide. Therefore, please send this feedback sheet to: [GRI 2-3]
Corporate Secretary
PT Prima Andalan Mandiri Tbk
Gedung Office 8, Lantai 28
SCBD Lot. 28, Jl. Jend. Sudirman Kav. 52 - 53,
Kebayoran Baru, Jakarta 12190
Telepon | Phone : (021) 29333189/29333190
Faksimile | Fax : (021) 29333191
E-mail : corporate.secretary@mandiricoal.co.id
Situs/Web | Website : www.mandiricoal.co.id
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Tanggapan terhadap Umpan Balik
Laporan Tahun Sebelumnya [OJK G.3]
Responses to Feedback from Previous Year’s Report
Pada tahun 2025, Mandiricoal tidak menerima tanggapan In 2025, Mandiricoal did not receive any feedback
dari dari pemangku kepentingan terkait isi Laporan from stakeholders regarding the content of the 2024
Tahunan Terintegrasi PT Mandiri Herindo Adiperkasa Integrated Annual Report of PT Mandiri Herindo
Tbk Tahun 2024. Namun demikian, Mandiricoal tetap Adiperkasa Tbk. Nevertheless, Mandiricoal remains
berkomitmen untuk menyempurnakan isi laporan committed to continuously improving the quality of its
dengan memenuhi persyaratan/ketentuan panduan reporting by complying with the applicable reporting
penyusunan laporan yaitu Peraturan Otoritas Jasa guidelines and requirements, namely Financial Services
Keuangan No.51/POJK.03/2017 tentang Penerapan Authority Regulation No. 51/POJK.03/2017 on the
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Implementation of Sustainable Finance for Financial
Emiten, dan Perusahaan Publik, Surat Edaran Otoritas Services Institutions, Issuers, and Public Companies;
Jasa Keuangan Nomor 16/SEOJK.04/2021 tentang Financial Services Authority Circular Letter No. 16/
Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan SEOJK.04/2021 on the Form and Content of Annual
Publik, GRI Universal Standards 2021 (Standar GRI 2021), Reports of Issuers or Public Companies; the 2021 GRI
dan GRI 12 Sektor Batu Bara 2022 yang diterbitkan oleh Universal Standards (2021 GRI Standards); and GRI 12
Global Sustainability Standards Board (GSBB). Coal Sector 2022 issued by the Global Sustainability
Standards Board (GSSB).
Daftar Indeks POJK 51/POJK.03/2017 [OJK G.4]
Index POJK 51/POJK.03/2017
No.
Nama Indeks Hal.
Indeks
Index Name Page
Index No.
Strategi Keberlanjutan
Sustainability Strategy
A.1 Penjelasan Strategi Keberlanjutan 272
Sustainability Strategy Statement
Ikhtisar Kinerja Aspek Keberlanjutan
Performance Highlights of Sustainability Aspects
B.1 Aspek Ekonomi, paling sedikit memuat: 21
a. Kuantitas produksi atau jasa yang dijual;
b. Pendapatan atau penjualan;
c. Laba atau rugi bersih;
d. Produk ramah lingkungan; dan
e. Pelibatan pihak lokal yang berkaitan dengan proses
bisnis Keuangan Berkelanjutan.
Economic Aspects must include at least:
a. The quantity of production or services sold;
b. Revenue or sales;
c. Net profit or loss;
d. Environmentally friendly products; and
e. Involvement of local parties related to the Sustainable Finance business process.
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No.
Nama Indeks Hal.
Indeks
Index Name Page
Index No.
B.2 Aspek Lingkungan Hidup, paling sedikit memuat: 24
a. Penggunaan energi;
b. Pengurangan emisi yang dihasilkan;
c. Pengurangan limbah dan efluen; dan
d. Pelestarian keanekaragaman hayati.
Environmental Aspects must include at least:
a. Energy usage;
b. Reduction of generated emissions;
c. Reduction of waste and effluents; and
d. Biodiversity conservation.
B.3 Aspek Sosial 25
Social Aspects
Profil Perusahaan
Company Profile
C.1 Visi, Misi, dan Nilai Keberlanjutan 56
Vision, Mission, and Sustainability Values
C.2 Alamat Perusahaan 52, 92
Company Address
C.3 Skala Usaha, paling sedikit memuat: 52, 63, 64,
a. total aset atau kapitalisasi aset dan total kewajiban; 66, 76, 83
b. jumlah karyawan menurut jenis kelamin, jabatan,
usia, pendidikan, dan status ketenagakerjaan;
c. nama pemegang saham dan persentase kepemilikan
saham; dan
d. wilayah operasional.
Business Scale must include at least:
a. Total assets or asset capitalization and total liabilities;
b. Total employees by gender, position, age, education, and employment status;
c. Names of shareholders and share ownership percentages; and
d. Operational areas.
C.4 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan 52, 54, 58
Products, services, and business activities undertaken
C.5 Keanggotaan pada Asosiasi 68
Membership in the Association
C.6 Perubahan Emiten dan Perusahaan Publik yang Bersifat Signifikan 67
Significant Change in Issuers and Listed Companies
Penjelasan Direksi
Board of Directors Report
D.1 Penjelasan Direksi 36
a. Kebijakan untuk merespon tantangan dalam pemenuhan strategi keberlanjutan;
b. Penerapan Keuangan Berkelanjutan;
c. Strategi pencapaian target.
Board of Directors Report
a. Policies to respond to challenges in achieving sustainability strategy;
b. Implementation of Sustainable Finance;
c. Strategy for achieving targets.
Tata Kelola Keberlanjutan
Sustainability Governance
E.1 Penanggungjawab Penerapan Keuangan berkelanjutan 172
Person in Charge of Sustainable Business Implementation
E.2 Pengembangan Kompetensi Terkait Keuangan Berkelanjutan 78, 79, 80,
Competency Development Related to Sustainable Business 193, 210
E.3 Penilaian Risiko Atas Penerapan Keuangan berkelanjutan 259
Risk Assessment on the Sustainable Business Implementation
E.4 Hubungan dengan Pemangku Kepentingan 268
Relations with Stakeholders
E.5 Permasalahan terhadap Penerapan Keuangan 269
berkelanjutan
Issues against the Sustainable Business Implementation
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No.
Nama Indeks Hal.
Indeks
Index Name Page
Index No.
Kinerja Keberlanjutan
Sustainability Performance
F.1 Kegiatan Membangun Budaya Keberlanjutan 274
Activities to Build a Culture of Sustainability
Kinerja Ekonomi
Economic Performance
F.2 Perbandingan Target dan Kinerja Produksi, Portofolio,Target Pembiayaan, atau Investasi, 124, 137
Pendapatan dan Laba Rugi
Comparison of Production Targets and Performance, Portfolios, Financing Targets, or
Investments, Income and Profit and Loss
F.3 Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi Pada 126
Instrumen Keuangan atau Proyek yang Sejalan dengan Penerapan Keuangan Berkelanjutan
Comparison of Portfolio Targets and Performance, Financing Targets, or Investments in
Financial Instruments or Projects that are in Compliance with Sustainability
Kinerja Lingkungan Hidup
Environmental Performance
Aspek Umum
General Affairs Aspects
F.4 Biaya Lingkungan Hidup 292
Environmental Costs
Aspek Material
Material Aspects
F.5 Penggunaan Material yang Ramah Lingkungan 294, 295
Usage of Eco-Friendly Materials
Aspek Energi
Energy Aspects
F.6 Jumlah dan Intensitas Energi yang Digunakan 296, 297, 316
Amount and Intensity of Used Energy
F.7 Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan 295, 296, 297
Attempts and Achievement of Energy Efficiency and Use of Renewable Energy
Aspek Air
Water Aspects
F.8 Penggunaan Air 314
Water Usage
Aspek Keanekaragaman Hayati
Biodiversity Aspects
F.9 Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau 320
Memiliki Keanekaragaman Hayati
Impact of the Operational Areas Near or Located in Conservation or Area with Biodiversity
F.10 Usaha Konservasi Keanekaragaman Hayati 319, 320
Biodiversity Conservation Efforts
Aspek Emisi
Emission Aspects
F.11 Jumlah dan Intensitas Emisi yang DihasilkanBerdasarkan Jenisnya (Cakupan 1, 2 dan 3) 299
Amount and Intensity of Resulting Emissions by Type of Emission (Scope 1, 2, and 3)
F.12 Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan 295, 296, 310
Efforts and Achievements in Emission Reduction
Aspek Limbah dan Efluen
Waste and Effluent Aspect
F.13 Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis 312, 315
The amount of waste and effluent generated by type
F.14 Mekanisme Pengelolaan Limbah dan Efluen 316, 317
Waste and Efluent Management Mechanism
F.15 Tumpahan yang Terjadi (Jika Ada) 317
Spills (If Any)
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 351
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
No.
Nama Indeks Hal.
Indeks
Index Name Page
Index No.
Aspek Pengaduan Terkait Lingkungan Hidup
Complaints Related to the Environment Aspects
F.16 Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan 289
Number and Material of Environmental Complaints Received and Resolved
Kinerja Sosial
Social Performance
F.17 Komitmen LJK, Emiten, atau Perusahaan Publik untuk Memberikan Layanan Atas Produk dan/ 323
atau Jasa yang Setara Kepada Konsumen
Commitment of Financial Services Institutions, Issuers, or Listed Companies to Provide Equal
Services for Products and/or Services to Customers
Aspek Ketenagakerjaan
Employment Aspects
F.18 Kesetaraan Kesempatan Bekerja 325
Equal Opportunity to Work
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa 326
Child Labour and Forced Labour
F.20 Upah Minimum Regional 327
Regional Minimum Wage
F.21 Lingkungan Bekerja yang Layak dan Aman 329
Decent and Safe Work Environment
F.22 Pelatihan dan Pengembangan Kemampuan Pegawai 333, 334
Training and Capacity Building for Employees
Aspek Masyarakat
Community Aspects
F.23 Dampak Operasi Terhadap Masyarakat Sekitar 335
Impact of Operations on the Surrounding Communities
F.24 Pengaduan Masyarakat 335
Public Complaints
F.25 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) 336
Environmental Social Responsibility (TJSL) Activities
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan
Responsibility for Sustainable Product/Service Development
F.26 Inovasi dan Pengembangan Produk/Jasa Keuangan berkelanjutan 110
Sustainable Business Product/Service Innovation and Development
F.27 Produk/Jasa yang Sudah Dievaluasi Keamanannya Bagi Pelanggan 343
Products/Services Safety That Have Been Evaluated for Customers
F.28 Dampak Produk/Jasa 344
Impacts of Product/Service
F.29 Jumlah Produk yang Ditarik Kembali 344
Number of Withdrawn Products
F.30 Survei Kepuasan Pelanggan terhadap Produk dan/atau Jasa Keuangan Berkelanjutan 344
Customer Satisfaction Survey of Sustainable Business Products and/or Services
Lain-lain
Others
G.1 Verifikasi Tertulis dari Pihak Independen (jika ada) 346
Written Verification by Independent Party (if any)
G.2 Lembar Umpan Balik 347
Feedback Sheet
G.3 Tanggapan terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya 349
Responses to Feedback from Previous Year’s Sustainability Report
G.4 Daftar Pengungkapan Sesuai POJK 51/2017 tentang Penerapan Keuangan Berkelanjutan bagi 349
Lembaga Jasa Keuangan, Emiten dan Perusahaan Publik
List of Disclosures in accordance with POJK 51/2017 concerning the Implementation of
Sustainable Finance for Financial Services Institutions, Issuers and Listed Companies
352 Going Adaptable and Dependable to Transform into Sustainable Business
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Indeks Konten GRI Standard 2021
2021 GRI Standard Content Index
Pernyataan penggunaan PT Prima Andalan Mandiri Tbk melaporkan informasi yang dikutip dalam indeks konten
Statement of use GRI ini untuk periode 1 Januari 2025-31 Desember 2025 sesuai dengan Standar GRI.
PT Prima Andalan Mandiri Tbk reports the information stated in this GRI content index for
the period January 1, 2025-December 31, 2025 referring to the GRI Standards.
GRI 1 GRI 1: Landasan 2021
GRI 1: 2021 Foundation
GRI Sektor Standards GRI 12: Sektor Batu Bara 2022
GRI Sector Standards GRI 12: 2022 Coal Sector
Pengecualian
Exemption
Persyaratan
Standar GRI Pengungkapan Halaman
yang
GRI Standard Disclosure Page Alasan Penjelasan
Dikecualikan
Requirements Reason Description
Subject to
Exemption
GRI 2 2-1 Detail Organisasi 52, 53, 54, 92
Pengungkapan Organization Details
Umum 2021
2021 General 2-2 Entitas yang termasuk 8, 58
Disclosure dalam pelaporan
keberlanjutan organisasi
Entities included in an
organization’s sustainability
reporting
2-3 Periode pelaporan, 8, 9, 16, 348
frekuensi dan titik kontak
Reporting period, frequency
and contact points
2-4 Pernyataan ulang informasi 15
Restatement of information
2-5 Assurance oleh pihak 15
eksternal
External guarantee
2-6 Aktivitas, rantai nilai dan 52, 54, 66, 67
hubungan bisnis lainya
Activities, value chain and
other business relationships
2-7 Karyawan 52, 76
Employee
2-8 Pekerja yang bukan 78
karyawan
Labor who are not direct
labor
2-9 Struktur tata kelola dan 172
komposisi
Governance structure and
composition
2-10 Nominasi dan seleksi untuk 192, 201
badan tata kelola tertinggi
Nomination and
Appointment to the Highest
Governance Body
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 353
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Pengecualian
Exemption
Persyaratan
Standar GRI Pengungkapan Halaman
yang
GRI Standard Disclosure Page Alasan Penjelasan
Dikecualikan
Requirements Reason Description
Subject to
Exemption
GRI 2 2-11 Ketua badan tata kelola 190, 203
Pengungkapan tertinggi
Umum 2021 Chair of Highest
2021 General Governance Body
Disclosure
2-12 Peran badan tata kelola 185, 199
tertinggi dalam mengawasi
pengelolaan dampak
Role of Highest Governance
Body in Overseeing Impact
Management
2-13 Pendelegasian tanggung 172
jawab untuk mengelola
dampak
Delegation of responsibility
for managing impacts
2-14 Peran badan tata kelola 172
tertinggi dalam pelaporan
keberlanjutan
Highest governance
body’s role in sustainability
reporting
2-15 Konflik kepentingan 264
Conflict of Interest
2-16 Komunikasi keprihatinan 262
kritis
Communication of Critical
Concern
2-17 Pengetahuan kolektif badan 193
tata kelola tertinggi
Collective Knowledge of
Highest Governance Body
2-18 Evaluasi kinerja badan tata 216
kelola tertinggi
Evaluation of Highest
Governance Body’s
Performance
2-19 Kebijakan Remunerasi 219, 220, 222
Remuneration Policy
2-20 Proses penentuan 219, 220, 222
remunerasi
Remuneration
Determination Process
2-21 Rasio kompensasi total 224
tahunan
Ratio of Annual Total
Compensation
2-22 Pernyataan tentang 34
strategi pembangunan
berkelanjutan
Statement on sustainable
development strategy
2-23 Komitmen kebijakan 56, 263, 265,
Policy commitment 267
354 Going Adaptable and Dependable to Transform into Sustainable Business
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Pengecualian
Exemption
Persyaratan
Standar GRI Pengungkapan Halaman
yang
GRI Standard Disclosure Page Alasan Penjelasan
Dikecualikan
Requirements Reason Description
Subject to
Exemption
GRI 2 2-24 Menanamkan komitmen 263, 265
Pengungkapan kebijakan
Umum 2021 Strengthening Commitment
2021 General to Policy Implementation
Disclosure
2-25 Proses untuk memulihkan 259
dampak negatif
Process for Remediating
Negative Impacts
2-26 Mekanisme untuk mencari 265
nasihat dan menyampaikan
kekhawatiran
Mechanisms for Seeking
Advice and Raising
Concerns
2-27 Kepatuhan terhadap hukum 344
dan peraturan
Compliance with laws and
regulations
2-28 Keanggotaan asosiasi 68
Association membership
2-29 Pendekatan terhadap 268
keterlibatan pemangku
kepentingan
Approach to stakeholder
engagement
2-30 Perjanjian perundingan 96
kolektif
Collective Bargaining
Agreement (CBA)
Pengecualian
Exemption
Persyaratan
Topik Material Pengungkapan Halaman Pengungkapan
yang
Material Topics Disclosure Page GRI Sektor Batu
Dikecualikan Alasan Penjelasan
Bara
Requirements Reason Description
GRI Coal Sector
Subject to Disclosures
Exemption
GRI 3: 3-1 Proses untuk 10
Topik Material menentukan topik
2021 material
2021 Material Process for
Topics determining material
topics
3-2 Daftar topik material 10
List of material
topics
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 355
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Pengecualian
Exemption
Persyaratan
Topik Material Pengungkapan Halaman Pengungkapan
yang
Material Topics Disclosure Page GRI Sektor Batu
Dikecualikan Alasan Penjelasan
Bara
Requirements Reason Description
GRI Coal Sector
Subject to Disclosures
Exemption
Pengungkapan Standar Khusus
Disclosure of Specific Standards
Topik Ekonomi
Economic Topic
Kinerja Ekonomi
Economic Performance
GRI 3: 3-3 Manajemen topik 124, 127 12.8.1
Topik Material 2021 material
2021 Material Material topics
Topics management
GRI 201: Kinerja 201-1 Nilai ekonomi 124 12.8.2
Ekonomi 2016 langsung yang
2016 Ecoomic dihasilkan dan
Performance didistribusikan
Direct economic
value generated
and distributed
201-2 Implikasi finansial 127 12.2.2
serta risiko dan
peluang lain akibat
dari perubahan
iklim
Financial
implications, as
well as other risks
and opportunities
arising from
climate change
201-3 Kewajiban program 128 -
pensiun manfaat
pasti dan program
pensiun lainnya
Obligations
related to defined
benefit pension
plans and other
pension programs.
201-4 Bantuan finansial 129 12.21.3
yang diterima dari
pemerintah
Financial
assistance
received from the
government
Keberadaan Pasar
Market Presence
GRI 3: 3-3 Manajemen topik 76, 322 12.19.1
Topik Material 2021 material
2021 Material Material topics
Topics management
356 Going Adaptable and Dependable to Transform into Sustainable Business
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Analisis dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Pengecualian
Exemption
Persyaratan
Topik Material Pengungkapan Halaman Pengungkapan
yang
Material Topics Disclosure Page GRI Sektor Batu
Dikecualikan Alasan Penjelasan
Bara
Requirements Reason Description
GRI Coal Sector
Subject to Disclosures
Exemption
GRI 202: 202-1 Rasio standar upah 328 12.19.2
Keberadaan Pasar karyawan entry-
2016 level berdasarkan
2016 Market jenis kelamin
Presence terhadap upah
minimum regional
Ratio of the
standard entry-
level employee
wage, by gender,
to the regional
minimum wage.
202- Proporsi 76 12.19.3
2 manajemen senior
yang berasal dari
masyarakat lokal
Proportion
of senior
management
recruited from the
local community
Topik Lingkungan
Environmental Topic
Energi
Energy
GRI 3: 3-3 Manajemen topik 281, 283, 12.1.1
Topik Material 2021 material 284, 288,
2021 Material Material topics 292, 295
Topics management
GRI 302: 302-1 Konsumsi energi 296, 297 12.1.2
Energi 2016 dalam organisasi
2016 Energi Energy
consumption
within the
organization
302- Konsumsi energi di 298 12.1.3
2 luar organisasi
Energy
consumption
outside the
organization
302- Intensitas energi 296, 297 12.1.4
3 Energy intensity
302- Pengurangan 295 -
4 konsumsi energi
Reduction
in energy
consumption
302- Pengurangan 298 -
5 pada energi yang
dibutuhkan untuk
produk dan jasa.
Reduction in the
energy required
for products
and services.
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 357
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Pengecualian
Exemption
Persyaratan
Topik Material Pengungkapan Halaman Pengungkapan
yang
Material Topics Disclosure Page GRI Sektor Batu
Dikecualikan Alasan Penjelasan
Bara
Requirements Reason Description
GRI Coal Sector
Subject to Disclosures
Exemption
Air dan Efluen
Water and Effluent
GRI 3: 3-3 Manajemen topik 281, 283, 12.7.1
Topik Material 2021 material 284, 288,
2021 Material Material topics 292, 310, 312
Topics management
GRI 303: Air dan 303-1 Interaksi dengan 311 12.7.2
Efluen 2018 air sebagai sumber
2018 Water and daya bersama
Effluent Interaction with
water as a shared
resource
303- Manajemen 311, 312 12.7.3
2 dampak yang
berkaitan dengan
pembuangan air
Management of
impacts related
to wastewater
discharge
303- Pengambilan air 314 12.7.4
3 Water withdrawal.
303- Pembuangan air 312 12.7.5
4 Water discharge
303- Konsumsi air 313, 314 12.7.6
5 Water
consumption
Emisi
Emission
GRI 3: 3-3 Manajemen topik 281, 283, 12.1.1
Topik Material 2021 material 284, 288,
2021 Material Material topics 292, 299
Topics management
GRI 305: 305-1 Emisi GRK 299 12.1.5
Emisi 2016 (Cakupan 1)
2016 Emission langsung
Direct greenhouse
gases emission
(Coverage 1)
305- Emisi energi GRK 299 12.1.6
2 (Cakupan 2) tidak
langsung
Indirect
greenhouse
gases emission
(Coverage 2)
305- Emisi GRK 299 12.1.7
3 (Cakupan 3) tidak
langsung lainnya
Other indirect
greenhouse
gases emission
(Coverage 3)
358 Going Adaptable and Dependable to Transform into Sustainable Business
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Pengecualian
Exemption
Persyaratan
Topik Material Pengungkapan Halaman Pengungkapan
yang
Material Topics Disclosure Page GRI Sektor Batu
Dikecualikan Alasan Penjelasan
Bara
Requirements Reason Description
GRI Coal Sector
Subject to Disclosures
Exemption
GRI 305: 305- Intensitas emisi 300, 301 12.1.8
Emisi 2016 4 GRK
2016 Emission Intensity of
greenhouse gases
emission
305- Pengurangan emisi 295 12.2.3
5 GRK
Reduction of
greenhouse gases
emission
305- Emisi zat perusak 310 -
6 ozon (ODS)
Emissions of
ozone-depleting
substances (ODS)
305- Nitrogen Oksida 301 12.4.2
7 (NOX), sulfur
oksida (SOX),
dan emisi udara
signifikan lainnya
Nitrogen oxides
(NOx), sulfur
oxides (SOx), and
other significant
air emissions
Topik Sosial
Social Topic
Kesehatan dan Keselamatan Kerja
Occupational Health and Safety
GRI 3: 3-3 Manajemen topik 322, 329 12.14.1
Topik Material 2021 material
2021 Material Material topics
Topics management
GRI 403: 403-1 Sistem manajemen 329 12.14.2
Kesehatan dan keselamatan dan
Keselamatan Kerja kesehatan kerja
2018 Occupational
2018 Occupational Health and Safety
Health and Safety Management
System
403- Identifikasi bahaya, 330 12.14.3
2 penilaian risiko,
dan investigasi
insiden
Hazard
identification,
risk assessment,
and incident
investigation
403- Layanan kesehatan 332 12.14.4
3 kerja
Occupational
health services
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 359
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About Integrated Report 2025 Performance Highlights Management Report Company Profile Overview of Business Support
Pengecualian
Exemption
Persyaratan
Topik Material Pengungkapan Halaman Pengungkapan
yang
Material Topics Disclosure Page GRI Sektor Batu
Dikecualikan Alasan Penjelasan
Bara
Requirements Reason Description
GRI Coal Sector
Subject to Disclosures
Exemption
GRI 403: 403- Partisipasi, 329 12.14.5
Kesehatan dan 4 konsultasi, dan
Keselamatan Kerja komunikasi
2018 pekerja tentang
2018 Occupational keselamatan dan
Health and Safety kesehatan kerja
Employee
participation,
consultation, and
communication
regarding
occupational
safety and health.
403- Pelatihan bagi 330 12.14.6
5 pekerja mengenai
keselamatan dan
kesehatan kerja
Training for
employees on
occupational
safety and health
403- Peningkatan 332 12.14.7
6 kualitas kesehatan
pekerja
Improvement
of employee
health quality.
403- Pencegahan dan 330 12.14.8
7 mitigasi dampak
dari keselamatan
dan kesehatan
kerja yang secara
langsung terkait
hubungan bisnis
Prevention and
mitigation of
occupational
safety and health
impacts directly
related to business
relations
403- Pekerja yang 329 12.14.9
8 tercakup dalam
sistem manajemen
keselamatan dan
kesehatan kerja
Employees
covered under
the occupational
safety and health
management
system
403- Kecelakaan kerja 332 12.14.10
9 Occupational
accidents
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Pengecualian
Exemption
Persyaratan
Topik Material Pengungkapan Halaman Pengungkapan
yang
Material Topics Disclosure Page GRI Sektor Batu
Dikecualikan Alasan Penjelasan
Bara
Requirements Reason Description
GRI Coal Sector
Subject to Disclosures
Exemption
GRI 403: 403- Penyakit akibat 332 12.14.11
Kesehatan dan 10 kerja
Keselamatan Kerja Occupational
2018 diseases
2018 Occupational
Health and Safety
Pelatihan dan Pendidikan
Education and Training
GRI 3: 3-3 Manajemen topik 322, 333 12.15.1
Topik Material 2021 material
2021 Material Material topics
Topics management
GRI 404: Pelatihan 404- Rata-rata jam 333 12.15.6
dan Pendidikan 1 pelatihan per tahun
2016 per karyawan
2016 Education Average training
and Training hours per
employee per year
404- Program untuk 333, 334 12.15.7
2 meningkatkan
keterampilan
karyawan
dan program
bantuan peralihan
Employee
upskilling
programs
and transition
assistance
programs
404- Persentase 335 -
3 karyawan yang
menerima
tinjauan rutin
terhadap kinerja
dan
pengembangan
karier
Percentage
of employees
receiving regular
performance
and career
development
reviews
Non Diskriminasi
Non Discrimination
GRI 3: 3-3 Manajemen topik 322, 325 12.19.1
Topik Material 2021 material
2021 Material Material topics
Topics management
GRI 406: Non 406-1 Insiden 326 12.19.8
Diskriminasi 2016 diskriminasi dan
2016 Non tindakan perbaikan
Discrimination yang dilakukan
Discrimination
incidents and
corrective actions
taken
Adaptif dan Tangguh Mewujudkan Usaha Berkelanjutan 361
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Tentang Laporan Terintegrasi Laporan
Ikhtisar
Manajemen
Kinerja 2025 Laporan Manajemen Profil Perusahaan Analisis dan Pembahasan Manajemen
About Integrated Report Management
2025 Performance
Report Highlights Management Report Company Profile Analysis and Management Discussion
09
Laporan
Keuangan
Konsolidasian
Consolidated Financial
Statements
Page 363
Page 364
PT PRIMA ANDALAN MANDIRI TBK DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2025 DAN 2024/ 31 DECEMBER 2025 AND 2024
Page 365
Page 366
Page 367
Page 368
Page 369
Page 370
Page 371
Page 372
Page 373
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/1 Schedule
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali nilai nominal dan data saham) except for par value and share data)
Catatan/
Notes 2025 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 4 118,641,063 151,688,271 Cash and cash equivalents
Piutang usaha 5 52,852,248 40,963,585 Trade receivables
Piutang lain-lain 2,517,538 2,497,081 Other receivables
Persediaan 6 16,832,525 15,813,719 Inventories
Pajak dibayar di muka Prepaid taxes
- Pajak pertambahan nilai 17a 62,942,916 76,653,412 Value added tax -
- Pajak lain-lain 17a 2,463,603 319,957 Other taxes -
Uang muka 7 1,834,389 1,824,405 Advances
Biaya dibayar di muka 1,086,515 1,182,285 Prepaid expenses
Deposito berjangka 8 7,971,134 7,584,813 Time deposits
Aset lancar lainnya 13,361 13,361 Other current assets
JUMLAH ASET LANCAR 267,155,292 298,540,889 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset pajak tangguhan 17d 1,286,890 1,711,154 Deferred tax assets
Investasi pada obligasi pemerintah Investment in government bonds
dan Obligasi Patriot 9 68,470,617 8,719,093 and Patriot Bonds
Investasi pada entitas asosiasi 1,706,407 925,697 Investment in associate
Aset tetap 10 195,761,896 207,944,286 Fixed assets
Aset hak-guna 11 109,325,444 127,808,288 Right-of-use assets
Properti investasi 12 21,414,585 22,435,502 Investment properties
Properti pertambangan 13 5,257,244 5,598,263 Mining properties
Kas yang dibatasi penggunaannya 18 2,583,991 2,382,323 Restricted funds
Uang muka 7 4,409,345 4,296,300 Advances
Advance payments for
Uang muka pembelian aset tetap 14 3,222,074 8,582,036 purchase of fixed assets
Pajak dibayar di muka Prepaid taxes
- Pajak penghasilan badan 17a 48,306,152 69,965,414 Corporate income tax -
Aset tidak lancar lainnya 296,810 307,219 Other non-current assets
JUMLAH ASET TIDAK LANCAR 462,041,455 460,675,575 TOTAL NON-CURRENT ASSETS
JUMLAH ASET 729,196,747 759,216,464 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes form an integral part of
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. these consolidated financial statements.
Page 374
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/2 Schedule
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali nilai nominal dan data saham) except for par value and share data)
Catatan/
Notes 2025 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Trade payables
- Pihak berelasi 15 3,823,230 3,841,574 Related parties -
- Pihak ketiga 15 38,478,907 48,505,066 Third parties -
Utang lain-lain 2,474,719 1,574,152 Other payables
Utang pajak Taxes payable
- Pajak penghasilan badan 17b 1,012,894 59,012 Corporate income tax -
- Pajak lain-lain 17b 5,617,944 7,904,286 Other taxes -
Beban akrual 16a 10,327,556 3,533,318 Accrued expenses
Liabilitas supplier financing 1,438,801 2,447,891 Supplier financing liabilities
Pendapatan diterima di muka 872,047 349,789 Unearned revenue
Liabilitas imbalan kerja Short-term employee
jangka pendek 16b 1,918,072 267,401 benefits liability
Liabilitas sewa 11 31,434,013 45,026,095 Lease liabilities
JUMLAH LIABILITAS
JANGKA PENDEK 97,398,183 113,508,584 TOTAL CURRENT LIABILITIES
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas sewa 11 19,623,081 42,681,011 Lease liabilities
Liabilitas pajak tangguhan 17d 11,367,325 11,530,113 Deferred tax liabilities
Penyisihan pengelolaan dan Provision for environmental
reklamasi lingkungan hidup 18 5,266,028 4,582,975 and reclamation costs
Liabilitas imbalan kerja 19 5,893,800 5,214,221 Employee benefits liability
JUMLAH LIABILITAS TOTAL NON-CURRENT
JANGKA PANJANG 42,150,234 64,008,320 LIABILITIES
JUMLAH LIABILITAS 139,548,417 177,516,904 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes form an integral part of
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. these consolidated financial statements.
Page 375
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 1/3 Schedule
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali nilai nominal dan data saham) except for par value and share data)
Catatan/
Notes 2025 2024
EKUITAS EQUITY
Modal saham - nilai nominal Share capital - Rp100
Rp100 per saham par value per share
Modal dasar - 12.800.000.000 Authorised - 12,800,000,000
saham shares
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 3.555.560.000 saham 20 37,832,823 37,832,823 3,555,560,000 shares
Tambahan modal disetor 21 95,516,400 95,516,400 Additional paid-in capital
Exchange differences arising
Selisih kurs atas penjabaran from consolidated financial
laporan keuangan konsolidasian (954,619) (641,412) statements translation
Komponen ekuitas lain Other components of equity
Laba atas aset keuangan
yang diukur pada nilai wajar Gain on financial assets
melalui penghasilan measured at fair value through
komprehensif lain, setelah other comprehensive
pajak 402,682 24,482 income, net of tax
Rugi pengukuran kembali Remeasurement loss
atas liabilitas imbalan on employee benefits
kerja, setelah pajak (2,057,000) (1,918,060) liability, net of tax
Saldo laba Retained earnings
Dicadangkan 22 5,033,991 4,470,611 Appropriated
Belum dicadangkan 422,614,623 414,815,872 Unappropriated
Subtotal 558,388,900 550,100,716 Subtotal
Kepentingan nonpengendali 24 31,259,430 31,598,844 Non-controlling interests
JUMLAH EKUITAS 589,648,330 581,699,560 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 729,196,747 759,216,464 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes form an integral part of
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. these consolidated financial statements.
Page 376
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 2/1 Schedule
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat) (Expressed in United States Dollars)
Catatan/
Notes 2025 2024
Pendapatan 25 666,874,493 766,734,814 Revenue
Beban pokok pendapatan 26 (524,444,879) (564,149,628) Cost of revenue
Laba kotor 142,429,614 202,585,186 Gross profit
Beban penjualan 27 (28,260,891) (28,165,644) Selling expenses
General and administrative
Beban umum dan administrasi 28 (27,727,673) (29,523,348) expenses
Biaya keuangan 29a (5,868,537) (6,826,494) Finance costs
Pendapatan keuangan 29b 6,471,745 7,433,258 Finance income
Lain-lain, bersih 30 3,899,229 1,395,979 Others, net
Laba sebelum pajak final dan Profit before final tax
pajak penghasilan 90,943,487 146,898,937 and income tax
Beban pajak final 17c (307,717) (383,892) Final tax expense
Laba sebelum pajak penghasilan 90,635,770 146,515,045 Profit before income tax
Beban pajak penghasilan 17c (20,100,504) (29,599,477) Income tax expense
Laba tahun berjalan 70,535,266 116,915,568 Profit for the year
Laba/(rugi) komprehensif lain: Other comprehensive income/(loss):
Pos yang tidak akan direklasifikasi Item that will not be reclassified
ke laba rugi: to profit or loss:
(Rugi)/laba pengukuran kembali Remeasurement (loss)/gain on
atas liabilitas imbalan kerja 19 (178,858) 460,643 employee benefits liability
Pajak penghasilan terkait 17d 38,777 (97,408) Income tax effect
Pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi: to profit or loss:
Exchange differences arising
Selisih kurs atas penjabaran from financial statements
laporan keuangan (435,362) (557,581) translation
Laba/(rugi) atas aset
keuangan yang diukur pada Gain/(loss) on financial assets
nilai wajar melalui penghasilan measured at fair value through
komprehensif lain 9 484,872 (306,403) other comprehensive income
Pajak penghasilan terkait 17d (106,672) 67,409 Income tax effect
(Rugi) komprehensif lain Other comprehensive (loss)
tahun berjalan, setelah pajak (197,243) (433,340) for the year, net of tax
Jumlah laba komprehensif Total comprehensive income
tahun berjalan 70,338,023 116,482,228 for the year
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes form an integral part of
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. these consolidated financial statements.
Page 377
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 2/2 Schedule
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat) (Expressed in United States Dollars)
Catatan/
Notes 2025 2024
Laba tahun berjalan yang Profit for the year
dapat diatribusikan kepada: attributable to:
Pemilik entitas induk 66,686,414 112,766,026 Owners of the parent entity
Kepentingan nonpengendali 24 3,848,852 4,149,542 Non-controlling interests
Jumlah 70,535,266 116,915,568 Total
Total penghasilan komprehensif Total comprehensive
tahun berjalan yang dapat income for the year
diatribusikan kepada: attributable to:
Pemilik entitas induk 66,612,467 112,483,271 Owners of the parent entity
Kepentingan nonpengendali 24 3,725,556 3,998,957 Non-controlling interests
Jumlah 70,338,023 116,482,228 Total
Laba per saham yang Earnings per share
dapat diatribusikan kepada attributable to the owners
pemilik entitas induk 23 0.01876 0.03172 of the parent entity
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes form an integral part of
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. these consolidated financial statements.
Page 378
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 3 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat) (Expressed in United States Dollars)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/
Equity attributable to equity holders of the parent
Laba/(rugi) komprehensif lainnya/
Other comprehensive gain/(loss)
Laba atas aset
keuangan yang
Selisih diukur pada nilai
kurs atas wajar melalui (Rugi)/laba
penjabaran penghasilan pengukuran
laporan komprehensif kembali
keuangan/ lain/Gain on atas liabilitas
Modal Exchange financial assets imbalan kerja/
ditempatkan dan differences measured at fair Remeasurement Saldo laba/
disetor penuh/ Tambahan arising from value through (loss)/gain on Retained earnings Kepentingan non
Issued and modal disetor/ financial other employee Belum pengendali/
Catatan/ fully paid Additional statements comprehensive benefits Dicadangkan/ dicadangkan/ Non-controlling Total ekuitas/
Notes share capital paid-in capital translation income liability Appropriated Unappropriated interests Total equity
Saldo tanggal 1 Januari 2024 37,832,823 95,516,400 (238,859) 263,476 (2,276,852) 3,331,462 422,135,181 29,098,772 585,662,403 Balance as of 1 January 2024
Dividen tunai 22 - - - - - - (118,946,186) (1,604,146) (120,550,332) Cash dividends
Laba tahun berjalan - - - - - - 112,766,026 4,149,542 116,915,568 Profit for the year
Pembentukan cadangan umum 22 - - - - - 1,139,149 (1,139,149) - - Appropriation for general reserve
Transaksi dengan pihak non-pengendali 24 - - - - - - - 105,261 105,261 Transactions with non-controlling interests
Pendapatan komprehensif lain: Other comprehensive income:
Selisih kurs atas penjabaran Exchange differences arising from
laporan keuangan - - (402,553) - - - - (155,028) (557,581) financial statements translation
Rugi atas aset keuangan yang Loss on financial assets
diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain - - - (238,994) - - - - (238,994) other comprehensive income
Pengukuran kembali atas liabilitas Remeasurement on employee
imbalan kerja - - - - 358,792 - - 4,443 363,235 benefits liability
Saldo tanggal 31 Desember 2024 37,832,823 95,516,400 (641,412) 24,482 (1,918,060) 4,470,611 414,815,872 31,598,844 581,699,560 Balance as of 31 December 2024
Dividen tunai 22 - - - - - - (58,324,283) (4,064,970) (62,389,253) Cash dividends
Laba tahun berjalan - - - - - - 66,686,414 3,848,852 70,535,266 Profit for the year
Pembentukan cadangan umum 22 - - - - - 563,380 (563,380) - - Appropriation for general reserve
Pendapatan komprehensif lain: Other comprehensive income:
Selisih kurs atas penjabaran Exchange differences arising from
laporan keuangan - - (313,207) - - - - (122,155) (435,362) financial statements translation
Laba atas aset keuangan yang Gain on financial assets
diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain - - - 378,200 - - - - 378,200 other comprehensive income
Pengukuran kembali atas liabilitas Remeasurement on employee
imbalan kerja - - - - (138,940) - - (1,141) (140,081) benefits liability
Saldo tanggal 31 Desember 2025 37,832,823 95,516,400 (954,619) 402,682 (2,057,000) 5,033,991 422,614,623 31,259,430 589,648,330 Balance as of 31 December 2025
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes form an integral part of
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. these consolidated financial statements.
Page 379
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 4/1 Schedule
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat) (Expressed in United States Dollars)
Catatan/
Notes 2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 654,985,830 786,348,192 Receipts from customers
Pembayaran kas kepada pemasok (414,731,856) (478,439,282) Payments to suppliers
Pembayaran kas kepada karyawan (36,425,812) (37,269,137) Payments to employees
Pembayaran royalti (69,404,630) (82,268,783) Payments of royalty
Pembayaran pajak penghasilan badan (21,294,706) (67,920,800) Payments of corporate income tax
Penerimaan restitusi pajak Receipts from restitution
penghasilan badan 33,058,825 - of corporate income tax
Kas neto diperoleh dari Net cash generated by
aktivitas operasi 146,187,651 120,450,190 operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Pembelian aset tetap 10, 36 (12,738,172) (27,229,200) Purchases of fixed assets
Penempatan deposito Placement of time
berjangka 8 (386,321) (2,570,444) deposits
Penerimaan dari penjualan
aset tetap 10 6,218,789 9,934,840 Proceeds from sale of fixed assets
Penerimaan pendapatan keuangan 6,678,276 7,717,997 Finance income received
Penambahan uang muka Additions of advance
pembelian aset 14, 36 (1,894,958) (1,171,296) payments for purchase of assets
Pembelian investasi pada Purchases of
Obligasi Patriot 9 (60,295,448) - investment in Patriot Bonds
Penjualan investasi Sale of
obligasi pemerintah 9 - 659,769 investment in government bonds
Penempatan kas yang Placement in
dibatasi penggunaannya (201,668) (91,525) restricted funds
Penerimaan dari penjualan Proceeds from sale of
properti investasi 12 18,353 1,425,075 investment properties
Acquisition of
Akuisisi entitas asosiasi (800,617) (925,697) investment in associate
Akuisisi entitas anak 12 - (7,950,487) Acquisition of subsidiary
Pembelian properti investasi 12, 36 (5,630) (14,655) Purchases of investment properties
Kas neto digunakan untuk Net cash used in investing
aktivitas investasi (63,407,396) (20,215,623) activities
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes form an integral part of
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. these consolidated financial statements.
Page 380
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 4/2 Schedule
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat) (Expressed in United States Dollars)
Catatan/
Notes 2025 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Pembayaran dividen kas 22 (62,389,253) (120,550,332) Payments of cash dividends
Pembayaran liabilitas sewa 36 (46,445,419) (42,086,327) Payments of lease liabilities
Pembayaran biaya keuangan 29a (5,933,767) (6,816,263) Payments of finance costs
Penerimaan dari penjualan Proceeds from sale and
dan sewa balik - 1,363,206 leaseback transaction
Penerimaan dari liabilitas Proceeds from supplier
supplier financing 36 25,062,521 24,317,619 financing liabilities
Pembayaran liabilitas Payments of supplier
supplier financing 36 (26,121,545) (27,826,226) financing liabilities
Kas neto digunakan untuk Net cash used in
aktivitas pendanaan (115,827,463) (171,598,323) financing activities
NET DECREASE
PENURUNAN NETO IN CASH AND CASH
KAS DAN SETARA KAS (33,047,208) (71,363,756) EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AWAL TAHUN 151,688,271 223,052,027 AT BEGINNING OF THE YEAR
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AKHIR TAHUN 4 118,641,063 151,688,271 AT END OF THE YEAR
Transaksi nonkas disajikan di Catatan 36 Non-cash transactions are presented in Note 36
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes form an integral part of
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. these consolidated financial statements.
Page 381
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/1 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian Perusahaan a. Establishment of the Company
PT Prima Andalan Mandiri Tbk (“Perusahaan”) PT Prima Andalan Mandiri Tbk (the “Company”) is a
adalah perseroan terbatas yang didirikan di Republik limited liability company established in the Republic
Indonesia berdasarkan Akta Notaris Nurul Hidajati of Indonesia based on Notarial Deed of Nurul
Handoko, S.H., No. 1 tanggal 1 Juni 2005. Akta Hidajati Handoko, S.H., No. 1 dated 1 June 2005.
Pendirian ini telah disahkan oleh Menteri Kehakiman The Deed of Establishment was approved by the
dalam Surat Keputusan No. C- Minister of Justice in its Decision Letter
12805.HT.01.01.TH.2006 tertanggal 4 Mei 2006 No. C-12805.HT.01.01.TH.2006 dated 4 May 2006,
serta telah diumumkan dalam Berita Negara and published in the State Gazette of the Republic of
Republik Indonesia No. 50, Tambahan No. 6730 Indonesia No. 50, Supplement No. 6730 dated 23
tanggal 23 Juni 2006. Anggaran Dasar Perusahaan June 2006. The Company’s Articles of Association
telah disesuaikan dengan Undang-Undang No. 40 has been amended in compliance with Law No. 40
Tahun 2007 tentang Perseroan Terbatas dan Year 2007 on Limited Liability Companies and
penyusunan kembali seluruh Anggaran Dasar recodification of the entire provisions of the Articles
Perusahaan berdasarkan Akta Notaris Nurul Hidajati of Association of the Company based on Notarial
Handoko,S.H., No. 7 tanggal 26 Maret 2008. Deed No. 7 of Nurul Hidajati Handoko, S.H., dated
Perubahan Anggaran Dasar ini telah disetujui 26 March 2008. The amended Articles of Association
Menteri Hukum dan Hak Asasi Manusia dalam Surat was approved by the Ministry of Law and Human
Keputusan No. AHU-27754.AH.01.02.Tahun 2008 Rights in its Decision Letter No. AHU-
tanggal 26 Mei 2008 serta telah diumumkan dalam 27754.AH.01.02.Tahun 2008 dated 26 May 2008,
Berita Negara Republik Indonesia No. 80, and published in the State Gazette of the Republic of
Tambahan No. 19369 tanggal 3 Oktober 2008. Indonesia No. 80, Supplement No. 19369 dated 3
October 2008.
Anggaran Dasar Perusahaan telah mengalami The Company’s Articles of Association have been
beberapa kali perubahan dan terakhir dimuat dalam amended several times and the latest was based on
Akta No. 169 tanggal 28 April 2021 dibuat dihadapan Deed No. 169 dated 28 April 2021 made by Jose
Jose Dima Satria, S.H., M.Kn., Notaris di Jakarta, Dima Satria, S.H., M.Kn., Notary in Jakarta, which
mengenai perubahan Pasal 3 Anggaran Dasar pertains to amendment of Article 3 of the Company's
Perusahaan mengenai maksud dan tujuan Articles of Association concerning the aims and
Perusahaan dan kegiatan usaha. Perubahan objectives of the Company and business activities.
Anggaran Dasar ini telah mendapat persetujuan dari The amendment of the Articles of Association was
Menteri Hukum dan Hak Asasi Manusia Republik approved by the Minister of Law and Human Rights
Indonesia dengan Surat Keputusan No. AHU- of the Republic of Indonesia in its Decision Letter
0027414.AH.01.02.Tahun 2021 tanggal 4 Mei 2021. No. AHU-0027414.AH.01.02.Tahun 2021 dated 4
May 2021.
Sesuai dengan Anggaran Dasar Perusahaan, ruang According to the Company’s Articles of Association,
lingkup kegiatan Perusahaan meliputi aktivitas the scope of the Company’s activities comprise a
perusahaan holding dan aktivitas kantor pusat. holding company and head office activities.
Kantor Perusahaan berlokasi di Gedung Office 8, Jl. The Company’s office is located at Office 8 Building,
Senopati No. 8B, Jakarta Selatan. Perusahaan Jl. Senopati No. 8B, South Jakarta. The Company
memulai kegiatan komersial pada tahun 2011. started commercial activities in 2011.
PT Edika Agung Mandiri merupakan entitas induk PT Edika Agung Mandiri is the parent entity and the
Perusahaan dan entitas induk utama Perusahaan. ultimate parent entity of the Company.
Page 382
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/2 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Penawaran umum perdana b. Initial public offering
Perusahaan memperoleh pernyataan efektif dari The Company obtained an effective statement from
Dewan Komisioner Otoritas Jasa Keuangan dengan the Board of Commissioners of the Financial
surat No. S-151/D.04/2021 tertanggal 30 Agustus Services Authority with letter No. S-151/D.04/2021
2021 untuk melakukan penawaran umum perdana dated 30 August 2021 for its initial public offering of
atas 355.560.000 saham Perusahaan kepada 355,560,000 shares at the offering price of Rp1,420
masyarakat dengan harga penawaran Rp1.420 per per share. On 7 September 2021, all of the shares
saham. Pada tanggal 7 September 2021, seluruh were listed on the Indonesia Stock Exchange.
saham tersebut dicatatkan pada Bursa Efek
Indonesia.
c. Entitas anak c. Subsidiaries
Perusahaan mempunyai kepemilikan saham secara The Company has direct and indirect share
langsung maupun tidak langsung pada entitas anak, ownerships in the following subsidiaries, investment
investasi pada entitas asosiasi berikut ini: in associates:
Mulai
beroperasi Persentase Total aset
secara kepemilikan/ sebelum eliminasi/
komersial/ Percentage Total assets
Kegiatan usaha/ Commencement of ownership before elimination
Nama entitas anak/ Domisili/ Nature of business of commercial
Name of subsidiaries Domicile activities operations 2025 2024 2025 2024
Kepemilikan langsung/
Direct ownership
PT Mandiri Intiperkasa Jakarta Pertambangan/ 2004 99.99% 99.99% 291,732,656 347,756,829
(“MIP”) Mining
PT Mandala Karya Prima Jakarta Kontraktor tambang/ 2007 99.99% 99.99% 296,252,149 330,544,755
(“MKP”) Mining contractor
PT Maritim Prima Mandiri Jakarta Ekspedisi muatan kapal laut/ 2006 74.00% 74.00% 124,061,817 131,658,507
(“MPM”) Sea shipping expedition
Kepemilikan tidak langsung/
Indirect ownership
Melalui MPM/Through MPM
PT Sentarum Lines Jakarta Pelayaran dan bongkar muat/ 1976 80.00% 80.00% 886,067 994,105
(“SL”) Shipping and loading-
unloading
PT Tasti Laurenco Jakarta Pergudangan/ - 99.00% 99.00% 9,792,810 9,923,804
(“TL”) Warehousing
Investasi pada entitas asosiasi/
Investment in associate
Melalui MPM/Through MPM
PT Mandirikarya Usaha Jakarta Pelayaran dan bongkar muat/ - 30.00% 30.00% 3,006,255 925,697
Pelabuhan (“MUP”) Shipping and loading-
Unloading
PT Mandiri Karya Jakarta Pelayaran dan bongkar muat/ - 30.00% - 2,681,828 -
Maritim (“MKM”) Shipping and loading-
Unloading
Perusahaan dan entitas anak untuk selanjutnya The Company and its subsidiaries are collectively
disebut menjadi “Grup”. referred to herein as the “Group”.
Perjanjian kerja untuk perusahaan pertambangan Work agreement for a coal mining enterprise
batubara
PT Mandiri Intiperkasa (“MIP”) PT Mandiri Intiperkasa (“MIP”)
Berdasarkan Kontrak Karya Based on Contract of Work
No. 008/PK/PTBA-M1/1994, yang ditandatangani No. 008/PK/PTBA-M1/1994, signed by the
oleh Pemerintah Republik Indonesia dan MIP pada Government of the Republic of Indonesia and MIP
tanggal 15 Agustus 1994 dengan perubahan terakhir on 15 August 1994 with the latest update on 5
tanggal 5 Agustus 2015. Kontrak karya ini August 2015. This contract of work entitles MIP the
memberikan hak kepada MIP untuk rights to develop and operate coal mining project
mengembangkan dan mengoperasikan proyek which covers several areas totalling 9,240 hectares
tambang batubara seluas 9.240 hektar (Ha) di (Ha) in specific locations at Sungai Krassi, Sesayap
daerah yang sudah ditentukan di Sungai Krassi, and Sembakung District, North Kalimantan. The
Kecamatan Sesayap dan Sembakung, Kalimantan period of concession is for 30 (thirty) years starting
Utara. Periode operasi tersebut akan berlangsung from the commencement of mining activities or from
selama 30 (tiga puluh) tahun sejak permulaan the date of approval by the Department of Energy
penambangan yang pertama, atau dari tanggal and Mineral Resources.
persetujuan oleh Departemen Energi dan Sumber
Daya Mineral.
Page 383
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/3 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Entitas anak (lanjutan) c. Subsidiaries (continued)
Wilayah eksplorasi dan eksploitasi/ Exploration and exploitation/development areas
pengembangan
Saat ini MIP memiliki wilayah eksplorasi dan Currently, MIP has the following in exploration and
eksploitasi/pengembangan sebagai berikut: exploitation/development areas:
Area eksploitasi/pengembangan Exploitation/development areas
Nama lokasi/ Nama pemilik izin lokasi dan Tanggal perolehan izin eksploitasi Tanggal
Location name perjanjian perizinan tambang/ atau pengembangan/ berakhir izin/
Name of mine permit owner and Date of exploitation or Expiry date of
mine permit agreement development permit permit
Site Krassi, Kecamatan Sesayap Hilir, PT Mandiri Intiperkasa, entitas anak Izin Permulaan Kegiatan Produksi 4 Juni 2034/
Kabupaten Tana Tidung dan Kecamatan PKP2B 008/PK/PTBA-MI/1994/ No. 241.K/40.00/DJG/2004, tanggal 4 June 2034
Sembakung, Kabupaten Nunukan, PT Mandiri Intiperkasa, a subsidiary - dikeluarkan 22 Oktober 2004/Initial
Kalimantan Utara/ PKP2B 008/PK/PTBA-MI/1994 Production Activities Permit No.
Krassi site, Sesayap Hilir District, Tana 241.K/40.00/DJG/2004, issued on 22
Tidung Regency and Sembakung October 2004
District, Nunukan Regency, North
Kalimantan
d. Dewan Komisaris dan Direksi dan Karyawan d. Boards of Commissioners and Directors and
Employees
Pada tanggal 31 Desember 2025 dan 2024 susunan The composition of the Company’s Boards of
Dewan Komisaris dan Direksi Perusahaan adalah Commissioners and Directors as of
sebagai berikut: 31 December 2025 and 2024 was as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama : Eddy Sugianto : President Commissioner
Komisaris : Diah A. Sugianto : Commissioner
Komisaris Independen : Sendang Pangganjar : Independent Commissioner
Direksi Board of Directors
Direktur Utama : Handy Glivirgo : President Director
Direktur : Erita Kasih Tjia : Director
Direktur : Liu Chen Zhi : Director
Direktur : Patta Sofyan : Director
Komite Audit Audit Committee
Ketua : Sendang Pangganjar : Chairman
Anggota : Anang Yudiansyah Setiawan : Member
Anggota : Kurniadi : Member
Manajemen kunci Perusahaan terdiri dari Dewan Key management of the Company consists of
Komisaris dan Direksi. Boards of Commissioners and Directors.
Pada tanggal 31 Desember 2025 dan 2024, Grup As of 31 December 2025 and 2024, the Group had a
mempunyai karyawan tetap masing-masing total of 1,184 and 1,189 permanent employees,
sebanyak 1.184 dan 1.189 orang (tidak diaudit). respectively (unaudited).
Page 384
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/4 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
e. Penyelesaian laporan keuangan konsolidasian e. Completion of consolidated financial statements
Manajemen bertanggung jawab atas penyusunan The management is responsible for the preparation
dan penyajian laporan keuangan konsolidasian ini and presentation of these consolidated financial
yang telah diselesaikan dan disetujui untuk statements which were completed and authorised for
diterbitkan oleh Direksi Perusahaan pada tanggal 6 issuance by the Company’s Board of Directors on
Maret 2026. 6 March 2026.
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
Berikut ini adalah kebijakan akuntansi material yang Presented below are the material accounting policies
diterapkan oleh Grup dalam penyusunan laporan adopted in the process of preparing the consolidated
keuangan konsolidasian, yang sesuai dengan Standar financial statements of the Group, which are in
Akuntansi Keuangan di Indonesia. conformity with Indonesian Financial Accounting
Standards.
Berikut ini adalah kebijakan akuntansi yang material The material accounting policies applied in the
yang diterapkan dalam penyusunan laporan keuangan preparation of these consolidated financial statements
konsolidasian. are set out below.
Kecuali dinyatakan dibawah ini, kebijakan akuntansi Except as described below, the accounting policies
telah diterapkan secara konsisten dengan laporan applied are consistent with those of the annual financial
keuangan tahunan untuk tahun yang berakhir 31 statements for the year ended 31 December 2024,
Desember 2024 yang telah sesuai dengan Standar which conform to the Indonesian Financial Accounting
Akuntansi Keuangan di Indonesia. Standards.
a. Dasar penyajian laporan keuangan konsolidasian a. Basis of preparation of the consolidated financial
statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have been
sesuai dengan Standar Akuntansi Keuangan di prepared in accordance with the Indonesian
Indonesia (“SAK”), yang mencakup Pernyataan dan Financial Accounting Standards (“IFAS”), which are
Interpretasi yang dikeluarkan oleh Dewan Standar comprised of the Statements and Interpretations
Akuntansi Keuangan Ikatan Akuntan Indonesia issued by the Board of Financial Accounting
(DSAK IAI), serta peraturan regulator pasar modal Standards of the Indonesian Institute of Accountants
untuk entitas yang berada di bawah pengawasannya (Dewan Standar Akuntansi Keuangan Ikatan
yaitu Peraturan No. VIII.G.7 tentang “Penyajian dan Akuntan Indonesia or DSAK IAI) and the capital
Pengungkapan Laporan Keuangan Emiten atau markets regulatory regulations applicable to entities
Perusahaan Publik” yang diterbitkan oleh Otoritas under its supervision, namely Regulation No.
Jasa Keuangan (“OJK”). VIII.G.7 concerning “Financial Statements
Presentation and Disclosures for Issuers and Public
Companies” issued by Otoritas Jasa Keuangan
(“OJK”).
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have been
berdasarkan konsep harga perolehan, serta prepared under the historical cost convention, and
menggunakan dasar akrual kecuali untuk laporan using the accruals basis, except for the consolidated
arus kas konsolidasian. statement of cash flow.
Laporan arus kas konsolidasian disusun The consolidated statement of cash flow has been
menggunakan metode langsung dengan prepared using the direct method by classifying cash
mengelompokkan arus kas berdasarkan aktivitas flow on the basis of operating, investing and
operasi, investasi, dan pendanaan. financing activities.
Grup telah menyusun laporan keuangan The Group has prepared its consolidated financial
konsolidasian dengan dasar bahwa Grup akan terus statements on the basis that it will continue to
beroperasi secara berkesinambungan. operate as a going concern.
Page 385
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/5 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
a. Dasar penyajian laporan keuangan konsolidasian a. Basis of preparation of the consolidated financial
(lanjutan) statements (continued)
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in conformity
Standar Akuntansi Keuangan di Indonesia with Indonesian Financial Accounting Standards
mengharuskan penggunaan estimasi dan asumsi requires the use of certain critical accounting
tertentu yang kritikal. Hal tersebut juga estimates and assumptions. It also requires
mengharuskan manajemen untuk membuat management to exercise its judgement in the
pertimbangan dalam proses penerapan kebijakan process of applying the Group’s accounting policies.
akuntansi Grup. Area yang kompleks atau The areas involving a higher degree of judgement or
memerlukan tingkat pertimbangan yang lebih tinggi complexity, or areas where assumptions and
atau area di mana asumsi dan estimasi dapat estimates are significant to the consolidated financial
berdampak signifikan terhadap laporan keuangan statements are disclosed in Note 3.
konsolidasian diungkapkan di Catatan 3.
Perubahan pada Pernyataan Standar Akuntansi Changes to the Statements of Financial
Keuangan (”PSAK”) dan Interpretasi Pernyataan Accounting Standards (“SFAS”) and
Standar Akuntansi Keuangan (”ISAK”) Interpretations of Financial Accounting
Standards (“IFAS”)
Penerapan dari revisi standar berikut yang berlaku The adoption of these amended standards, which
efektif mulai 1 Januari 2025 tidak menimbulkan are effective beginning 1 January 2025 did not result
perubahan substansial terhadap kebijakan akuntansi in substantial changes to the Group's accounting
Grup dan pengaruh yang material atas jumlah yang policies and had no material impact on the amounts
dilaporkan atas tahun berjalan atau tahun reported for the current or prior financial years.
sebelumnya.
- Amendemen PSAK 221 “Pengaruh Perubahan - Amendment of SFAS 221 "The Effects of
Kurs Valuta Asing” – Kekurangan Ketertukaran; Changes in Foreign Exchange Rates” – Lack of
Exchangeability;
- PSAK 117 “Kontrak Asuransi”. - SFAS 117 “Insurance Contracts”.
Penerapan dari revisi standar berikut yang berlaku The adoption of these amended standards are
efektif mulai 1 Januari 2026, tapi penerapan dini effective beginning 1 January 2026, but early
diperkenankan, adalah sebagai berikut. adoption is permitted, are as follows.
- Amendemen PSAK 109 dan PSAK 107 - Amendment of SFAS 109 and SFAS 107
“Pengungkapan tentang Klasifikasi dan “Classification and Measurement of Financial
Pengukuran Instrumen Keuangan”; Instruments”;
- Amendemen PSAK 109 dan PSAK 107 terkait - Amendment of SFAS 109 and SFAS 107 of
Kontrak yang Mengacu pada Listrik Bergantung Contracts Referencing Nature-dependent
Alam. Electricity.
Pada tanggal laporan keuangan konsolidasian ini, As at the date of these consolidated financial
Grup sedang mempelajari dampak yang mungkin statements, the Group is evaluating the potential
timbul dari penerapan revisi standar pada laporan impact of these amended standards on the Group’s
keuangan konsolidasian Grup. consolidated financial statements.
Penerapan dari standar baru berikut berlaku efektif The adoption of the new standard is effective
mulai 1 Januari 2027. Penerapan retrospektif beginning 1 January 2027. Retrospective application
diwajibkan, sehingga informasi komparatif untuk is required, and so the comparative information for
tahun keuangan yang berakhir pada 31 Desember the financial year ending 31 December 2026 will be
2026 akan disajikan ulang sesuai dengan standar restated in accordance with this standard.
ini.
- PSAK 118 “Penyajian dan Pengungkapan dalam - SFAS 118 “Presentation and Disclosure in
Laporan Keuangan”. Financial Statements”.
Page 386
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/6 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
b. Prinsip atas akuntansi konsolidasi dan ekuitas b. Principles of consolidation and equity
accounting
(i) Entitas anak (i) Subsidiaries
Entitas anak adalah seluruh entitas (termasuk Subsidiaries include all entities (including
entitas yang terstruktur) dimana Grup memiliki structured entities) over which the Group has
pengendalian. Grup mengendalikan entitas lain control. The Group controls an entity when the
ketika Grup terekspos atas, atau memiliki hak Group is exposed to, or has rights to, variable
untuk, pengembalian yang bervariasi dari returns from its involvement with the entity and
keterlibatannya dengan entitas dan memiliki has the ability to affect those returns through its
kemampuan untuk mempengaruhi pengembalian power over the entity. Subsidiaries are fully
tersebut melalui kekuasaannya atas entitas consolidated from the date on which control is
tersebut. Entitas anak dikonsolidasikan secara transferred to the Group. They are de-
penuh sejak tanggal di mana pengendalian consolidated from the date on which that control
dialihkan kepada Grup. Entitas anak tidak ceases.
dikonsolidasikan lagi sejak tanggal dimana Grup
kehilangan pengendalian.
Kepentingan non-pengendali disajikan di ekuitas Non-controlling interest is reported as equity in
dalam laporan posisi keuangan konsolidasian, the consolidated statement of financial position,
terpisah dari ekuitas pemilik entitas induk. separate from the equity of the parent entity’s
owners.
Transaksi antar perusahaan, saldo dan Inter-company transactions, balances and
keuntungan yang belum direalisasi atas transaksi unrealised gains on transactions between Group
antar Grup perusahaan dieliminasi. Kerugian companies are eliminated. Unrealised losses are
yang belum direalisasi juga dieliminasi kecuali also eliminated unless the transaction provides
transaksi tersebut memberikan bukti adanya evidence of an impairment of the transferred
penurunan nilai aset yang ditransfer. Kebijakan asset. Accounting policies of subsidiaries have
akuntansi anak perusahaan telah diubah dimana been changed where necessary to ensure
diperlukan untuk memastikan konsistensi dengan consistency with the policies adopted by the
kebijakan yang diadopsi oleh Grup. Group.
(ii) Metode ekuitas (ii) Equity method
Sesuai metode ekuitas, investasi pada awalnya Under the equity method, the investment is
dicatat pada biaya perolehan dan selanjutnya initially recognised at cost and adjusted thereafter
disesuaikan untuk mengakui bagian investor atas to recognise the investor’s share of the post-
laba rugi pasca pendirian dari investee atas laba establishment profits or losses of the investee in
rugi, dan bagiannya dalam pergerakan profit or loss, and its share of movements in the
pendapatan komprehensif lainnya dari investee di other comprehensive income of the investee in
pendapatan komprehensif lainnya. other comprehensive income.
Jika bagian Grup atas kerugian entitas asosiasi When the Group’s share of losses in an associate
dengan atau melebihi kepentingannya pada equals or exceeds its interest in the associate,
entitas asosiasi, termasuk piutang tanpa agunan, including any unsecured receivables, the Group
Grup menghentikan pengakuan bagian does not recognise further losses, unless it has
kerugiannya, kecuali Grup memiliki kewajiban incurred legal or constructive obligations or made
atau melakukan pembayaran atas nama entitas payments on behalf of the associate.
asosiasi.
Page 387
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/7 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
b. Prinsip atas akuntansi konsolidasi dan ekuitas b. Principles of consolidation and equity
(lanjutan) accounting (continued)
(iii)Perubahan kepemilikan (iii)Changes in ownership interests
Ketika Grup tidak lagi mengkonsolidasikan atau When the Group ceases to consolidate or equity
mencatat menggunakan metode ekuitas untuk account for an investment because of a loss of
investasi karena hilangnya pengendalian, control, joint control or significant influence, any
pengendalian bersama atau pengaruh signifikan, retained interest in the entity is remeasured to its fair
maka kepentingan yang masih tersisa atas entitas value at the date when the control is lost, with the
diukur kembali berdasarkan nilai wajarnya, dan change in carrying amount recognised in profit or
perubahan nilai tercatat diakui dalam laporan laba loss. The fair value is the initial carrying amount for
rugi. Nilai tercatat awal adalah sebesar nilai wajar the purposes of subsequently accounting for the
untuk kepentingan pengukuran kembali kepentingan retained interest as an associate or financial asset. In
yang tersisa sebagai entitas asosiasi atau aset addition, any amounts previously recognised in other
keuangan. Di samping itu, jumlah yang sebelumnya comprehensive income in respect of that entity are
diakui pada pendapatan komprehensif lain accounted for as if the Group had directly disposed of
sehubungan dengan entitas tersebut dicatat seolah- the related assets or liabilities. This may mean that
olah Grup telah melepas aset atau liabilitas terkait. amounts previously recognised in other
Hal ini dapat berarti bahwa jumlah yang sebelumnya comprehensive income are reclassified to profit or
diakui pada pendapatan komprehensif lain loss.
direklasifikasi ke laporan laba rugi.
Jika kepemilikan saham pada perusahaan asosiasi If the ownership interest in an associate is reduced
berkurang namun pengendalian bersama atau but joint control or significant influence is retained,
pengaruh signifikan dipertahankan, hanya sebagian only a proportionate share of the amounts previously
proporsional dari jumlah yang telah diakui recognised in other comprehensive income are
sebelumnya dalam pendapatan komprehensif lain reclassified to profit or loss where appropriate.
yang direklasifikasi ke laba atau rugi jika diperlukan.
c. Penjabaran mata uang asing c. Foreign currency translation
(i) Mata uang fungsional dan penyajian (i) Functional and presentation currency
Item-item yang disertakan dalam laporan keuangan Items included in the financial statements of each of
setiap entitas anggota Grup diukur menggunakan the Group’s entities are measured using the
mata uang yang sesuai dengan lingkungan ekonomi currency of the primary economic environment in
utama di mana entitas beroperasi (“mata uang which the entity operates (the “functional currency”).
fungsional”). Mata uang pelaporan yang digunakan The reporting currency used in the consolidated
dalam laporan keuangan konsolidasian adalah financial statements is United States Dollars (“US$”
Dolar Amerika Serikat (“AS$” atau “Dolar AS”). or “US Dollars”). For the Company, the functional
Untuk Perusahaan, mata uang fungsionalnya currency is US Dollars.
adalah Dolar AS.
(ii) Transaksi dan saldo (ii) Transactions and balances
Transaksi dalam mata uang selain Dolar AS Transactions denominated in currencies other than
dikonversi menjadi mata uang Dolar AS US Dollars are converted into US Dollars at the
menggunakan kurs yang berlaku pada tanggal exchange rate prevailing as at the date of the
transaksi. Pada setiap tanggal pelaporan, aset dan transaction. At each reporting date, monetary assets
liabilitas moneter dalam mata uang selain Dolar AS and liabilities in currencies other than US Dollars are
dikonversi menjadi Dolar AS dengan kurs yang translated into US Dollars at the exchange rate
berlaku pada tanggal tersebut. Keuntungan dan prevailing at that date. Exchange gains and losses
kerugian yang timbul dari penjabaran aset dan arising on the translation of monetary assets and
liabilitas moneter dalam mata uang selain Dolar AS liabilities in currencies other than US Dollars are
diakui dalam laporan laba rugi, kecuali jika recognised in profit or loss, except when deferred in
ditangguhkan di dalam ekuitas sebagai lindung nilai equity as qualifying cash flow hedges and qualifying
arus kas dan lindung nilai investasi bersih yang net investment hedges.
memenuhi syarat.
Page 388
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/8 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
c. Penjabaran mata uang asing (lanjutan) c. Foreign currency translation (continued)
Kurs yang digunakan pada tanggal pelaporan, The exchange rates used as at the reporting dates,
berdasarkan kurs tengah yang diterbitkan Bank based on the middle rates published by Bank
Indonesia, disajikan dalam nilai penuh, adalah Indonesia, presented at their full amounts, were as
sebagai berikut: follows:
2025 2024
Indonesian Rupiah (“Rupiah”)
Rupiah per AS$ 16,782 16,162 equivalent to US$1
AS$ per Euro 0.8496 0.9591 US$1 equivalent to Euro (“EUR”)
US$1 equivalent to
AS$ per Dolar Australia 1.4911 1.6031 Australian Dollar (“AUD”)
US$1 equivalent to
AS$ per Dolar Singapura 1.2841 1.3559 Singapore Dollar (“SGD”)
US$1 equivalent to
AS$ per China Yuan Renminbi 6.9905 7.2993 Chinese Yuan Renminbi (“RMB”)
(iii) Entitas dalam Grup (iii) Group companies
Hasil usaha operasi dan posisi keuangan dari The results of the operations and financial
seluruh entitas anak Grup (tidak ada yang mata position of all of the Group’s subsidiaries (none of
uang fungsionalnya mata uang dari suatu which has the currency of a hyperinflationary
ekonomi hiperinflasi) yang memiliki mata uang economy) that have a functional currency
fungsional yang berbeda dengan mata uang different from the US Dollars are translated into
Dolar AS, ditranslasikan dalam mata uang Dolar the US Dollars currency as follows:
AS, sebagai berikut:
a) Aset dan liabilitas yang disajikan pada a) The assets and liabilities presented in the
laporan posisi keuangan konsolidasian, consolidated statements of financial position
dijabarkan pada kurs penutup tanggal are translated at the closing rate at the date
laporan posisi keuangan konsolidasian of the consolidated statement of financial
tersebut; position;
b) Penghasilan dan beban untuk setiap pos b) The income and expenses for each profit or
laba rugi dijabarkan menggunakan kurs rata- loss item are translated at the average
rata (kecuali jika rata-rata tersebut bukan exchange rates (unless this average is not a
perkiraan wajar efek kumulatif dari kurs yang reasonable approximation of the cumulative
berlaku pada tanggal transaksi, maka effect of the rates prevailing on the
penghasilan dan beban dijabarkan transaction dates, in which case the income
menggunakan kurs tanggal transaksi); dan and expenses are translated at the rates in
force on the dates of the transactions); and
c) Seluruh selisih kurs yang timbul diakui dalam c) All of the resulting exchange differences are
penghasilan komprehensif lain. recognised in other comprehensive income.
2025 2024
Indonesian Rupiah (“Rupiah”)
Rupiah per AS$ 16,475 15,847 equivalent to US$1
Page 389
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/9 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
d. Transaksi dengan pihak berelasi d. Transactions with related parties
Grup melakukan transaksi dengan pihak berelasi The Group enters into transactions with its related
sebagaimana didefinisikan dalam PSAK 224 parties as defined in SFAS 224 “Related Party
“Pengungkapan Pihak-pihak Berelasi”. Disclosures”.
Seluruh transaksi dan saldo yang material dengan All significant transactions and balances with related
pihak berelasi diungkapkan dalam catatan atas parties are disclosed in the notes to the consolidated
laporan keuangan konsolidasian. financial statements.
e. Kas dan setara kas e. Cash and cash equivalents
Kas dan setara kas mencakup kas, kas di bank, dan Cash and cash equivalents include cash on hand,
deposito berjangka dengan jatuh tempo dalam waktu cash in banks, and time deposits with maturities of
tiga bulan atau kurang. three months or less.
Kas dan setara kas yang telah ditentukan Cash and cash equivalents which have been
penggunaannya atau yang tidak dapat digunakan restricted for a particular purpose, or which cannot
secara bebas tidak tergolong dalam kas dan setara be used freely, are not defined as cash and cash
kas. equivalents.
f. Piutang usaha f. Trade receivables
Piutang usaha adalah jumlah yang terutang dari Trade receivables are amounts due from customers
pelanggan atas penjualan batubara atau jasa yang for coal sold or services performed in the ordinary
diberikan sehubungan dengan kegiatan usaha. Jika course of business. If collection is expected within
piutang diperkirakan dapat ditagih dalam waktu satu one year or less, they are classified as current
tahun atau kurang, piutang diklasifikasikan sebagai assets. Otherwise, they are presented as non-
aset lancar. Jika tidak, piutang disajikan sebagai current assets.
aset tidak lancar.
Piutang usaha pada awalnya diakui sebesar imbalan Trade receivables are recognised initially at the
yang tidak bersyarat, kecuali jika piutang tersebut amount of consideration that is unconditional, unless
mengandung komponen pendanaan yang signifikan, they contain significant financing components, in
dalam hal ini mereka diakui pada nilai wajar. which case they are recognised at fair value. They
Selanjutnya diukur pada biaya perolehan are subsequently measured at amortised cost using
diamortisasi dengan menggunakan metode suku the effective interest method, less loss allowance.
bunga efektif, dikurangi penyisihan kerugian. Lihat See Note 2j for accounting policies related to
Catatan 2j untuk kebijakan akuntansi terkait impairment receivables.
penurunan nilai piutang.
g. Aset keuangan g. Financial assets
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial assets
ditentukan berdasarkan jenis aset. Untuk aset are determined based on the type of asset. For
keuangan berupa instrumen utang, financial assets in the form of debt instruments,
pengklasifikasiannya harus didasarkan pada bisnis classification is determined based on the business
model dan arus kas kontraktual - apakah semata model and the contractual cash flows - i.e. for
dari pembayaran pokok dan bunga. whether solely from the payment of principal and
interest.
Secara umum, aset keuangan diklasifikasikan dalam In general, financial assets are classified in two
dua kategori sebagai berikut: categories, as follows:
1. Aset keuangan yang diukur pada biaya perolehan 1. Financial assets measured at amortised cost; or
diamortisasi; atau
2. Aset keuangan yang diukur dengan nilai wajar 2. Financial assets at fair value through profit or loss
melalui laba rugi atau melalui penghasilan (“FVTPL”) or other comprehensive income
komprehensif lain. (“FVOCI”).
Page 390
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/10 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
g. Aset keuangan (lanjutan) g. Financial assets (continued)
Grup menentukan klasifikasi aset keuangan tersebut The Group determines the classification of its
pada pengakuan awal. financial assets upon initial recognition.
Untuk investasi pada instrumen ekuitas yang bukan For investments in equity instruments that are not
termasuk dimiliki untuk diperdagangkan, tergantung held for trading, this will depend on whether the
apakah Grup telah melakukan pemilihan yang tidak Group has made an irrevocable choice at the time of
dapat dibatalkan pada saat pengakuan awal untuk initial recognition to account for the equity investment
instrumen ekuitas yang diukur dengan nilai wajar at FVOCI.
melalui penghasilan komprehensif lain.
Grup melakukan reklasifikasi instrumen utang jika The Group reclassifies debt investments when and
dan hanya jika terdapat perubahan model bisnis atas only when its business model for managing those
aset keuangan tersebut. assets changes.
Pada tanggal 31 Desember 2025 dan 2024, Grup As of 31 December 2025 and 2024, the Group had
memiliki aset keuangan dengan kategori diukur financial assets which were categorised as
dengan biaya diamortisasi dan diukur dengan nilai measured at amortised cost and at FVOCI.
wajar melalui penghasilan komprehensif lain.
Pengakuan dan penghentian pengakuan Recognition and derecognition
Pembelian dan penjualan aset keuangan diakui pada Purchases and sales of financial assets in the
saat tanggal perdagangan dimana, Grup ordinary course of business are recognised on the
berkomitmen untuk membeli atau menjual aset trade date, being the date on which the Group
keuangan. Aset keuangan dihentikan pengakuannya commits to purchase or sell the asset. Financial
ketika hak untuk menerima arus kas dari aset assets are derecognised from the time when the
keuangan tersebut telah kedaluwarsa atau dialihkan rights to receive cash flows from the financial assets
dan Grup telah mengalihkan secara substansial have expired or have been transferred, and the
risiko dan manfaat atas kepemilikan. Group has transferred substantially all of the risks
and rewards of ownership.
Saat pengakuan awal, Grup mengukur aset Upon initial recognition, the Group measures a
keuangan pada nilai wajar ditambah dengan, dalam financial asset at its fair value plus, in the case of a
hal aset keuangan diukur dengan nilai wajar tidak financial asset not at FVTPL, any transaction costs
melalui laba rugi, biaya transaksi yang dapat that are directly attributable to the acquisition of the
diatribusikan secara langsung pada akuisisi aset financial asset. The transaction costs of financial
keuangan. Biaya transaksi atas aset keuangan pada assets carried at FVTPL are expensed in profit or
nilai wajar melalui laba rugi dibebankan pada loss.
laporan laba rugi.
Page 391
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/11 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
g. Aset keuangan (lanjutan) g. Financial assets (continued)
Instrumen utang Debt instruments
Pengukuran selanjutnya atas instrumen utang The subsequent measurement of debt instruments
bergantung kepada model bisnis Grup dalam depends on the Group’s business model for
mengelola aset dan karakteristik dari arus kas. managing the asset, and on the cash flow
Terdapat tiga kategori pengukuran dalam characteristics of the asset. There are three
mengklasifikasikan instrumen utang: measurement categories for classifying debt
instruments, as follows:
- Nilai wajar melalui laba rugi: Aset yang tidak - Fair value through profit or loss: Assets that do not
memenuhi kriteria untuk biaya perolehan meet the criteria for amortised cost or FVOCI are
diamortisasi atau nilai wajar melalui penghasilan measured at fair value through profit or loss. A gain
komprehensif lain diukur pada nilai wajar melalui or loss on a debt investment that is subsequently
laba rugi. Keuntungan atau kerugian dari investasi measured at fair value through profit or loss and
utang yang selanjutnya diukur pada nilai wajar which is not part of a hedging relationship is
melalui laba rugi dan bukan merupakan bagian dari recognised in profit or loss and presented on a net
hubungan lindung nilai, diakui dalam laporan laba basis in the statement of profit or loss within other
rugi dan disajikan bersih dalam laporan laba rugi di gains/(losses) in the period during which it arises.
dalam keuntungan/(kerugian) lainnya dalam
periode kemunculannya.
- Biaya perolehan diamortisasi: Aset yang dimiliki - Amortised cost: Assets that are held for the
untuk pengumpulan arus kas kontraktual, dimana collection of contractual cash flow, where such
arus kas tersebut merupakan pembayaran pokok cash flow represents solely the payment of
dan bunga, diukur dengan biaya perolehan principal and interest, are measured at amortised
diamortisasi. Penghasilan bunga dari aset cost. Interest income from these financial assets is
keuangan ini termasuk dalam penghasilan included in finance income using the effective
keuangan menggunakan metode suku bunga interest rate method. Any gain or loss arising upon
efektif. Laba atau rugi yang timbul dari penghentian derecognition is recognised directly in profit or loss,
pengakuan diakui secara langsung dalam laporan and is presented in other gains/(losses) together
laba rugi dan disajikan dalam with foreign exchange gains and losses.
keuntungan/(kerugian) lainnya bersama dengan Impairment losses are presented as a separate line
keuntungan dan kerugian selisih kurs. Penurunan item in the statement of profit or loss.
nilai aset keuangan disajikan terpisah dalam
laporan laba rugi.
- Nilai wajar melalui penghasilan komprehensif lain: - FVOCI: Assets that are held for the collection of
Aset yang dimiliki untuk pengumpulan arus kas contractual cash flow and for the sale of financial
kontraktual dan untuk penjualan keuangan aset, assets, where the assets’ cash flow solely
dimana arus kas aset merupakan pembayaran represents the payment of principal and interest,
pokok dan bunga diukur pada nilai wajar melalui are measured at FVOCI. Movements in the
penghasilan komprehensif lain. Mutasi dalam carrying amount are taken through other
jumlah tercatat dilakukan melalui penghasilan comprehensive income (“OCI”), except for the
komprehensif lain, kecuali untuk pengakuan recognition of impairment gains or losses, interest
keuntungan atau kerugian penurunan nilai, income, and foreign exchange gains and losses,
pendapatan bunga dan keuntungan dan kerugian which are recognised in profit or loss. When the
selisih kurs, yang diakui dalam laporan laba rugi. financial asset is derecognised, the cumulative gain
Ketika aset keuangan dihentikan pengakuannya, or loss previously recognised in OCI is reclassified
akumulasi keuntungan atau kerugian yang from equity to profit or loss, and is recognised in
sebelumnya diakui dalam penghasilan other gains/(losses). Interest income from these
komprehensif lain direklasifikasi dari ekuitas ke financial assets is included in finance income using
laporan laba rugi pada keuntungan/(kerugian) lain- the effective interest rate method. Foreign
lain. Pendapatan bunga dari aset keuangan ini exchange gains and losses are presented in other
termasuk dalam penghasilan keuangan gains/(losses), while impairment expenses are
menggunakan metode suku bunga efektif. presented as a separate line item in the statement
Keuntungan dan kerugian selisih kurs disajikan of profit or loss.
pada keuntungan/(kerugian) lain-lain, dan
penurunan nilai disajikan pada bagian terpisah
dalam laporan laba rugi.
Page 392
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/12 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
g. Aset keuangan (lanjutan) g. Financial assets (continued)
Instrumen ekuitas Equity instruments
Grup selanjutnya mengukur semua investasi ekuitas The Group subsequently measures all of its equity
pada nilai wajar. Jika manajemen Grup telah memilih investments at fair value. Where the Group’s
untuk menyajikan keuntungan dan kerugian nilai wajar management has elected to present fair value gains
dari investasi ekuitas pada penghasilan komprehensif and losses on equity investments in OCI, there is no
lain, tidak ada reklasifikasi selanjutnya atas keuntungan subsequent reclassification of fair value gains and
dan kerugian dari nilai wajar ke laba rugi setelah losses to profit or loss following the derecognition of the
penghentian pengakuan investasi tersebut. Dividen dari investment. Dividends from such investments continue
investasi tersebut terus diakui dalam laporan laba rugi to be recognised within profit or loss as other income
sebagai penghasilan lainnya ketika hak Grup untuk when the Group’s right to receive payments is
menerima pembayaran ditetapkan. Kerugian established. Impairment losses (and reversals of
penurunan nilai (dan pembalikan kerugian penurunan impairment losses) on equity investments measured at
nilai) pada investasi ekuitas yang diukur pada nilai FVOCI are not reported separately from other changes
wajar melalui penghasilan komprehensif lain tidak in fair value.
dilaporkan secara terpisah dari perubahan nilai
wajarnya.
h. Instrumen keuangan disalinghapus h. Offsetting financial instruments
Aset keuangan dan liabilitas keuangan saling hapus Financial assets and liabilities are offset, and the net
dan jumlah netonya dilaporkan pada laporan posisi amount is reported in the consolidated statements of
keuangan konsolidasian ketika terdapat hak yang financial position, when there is a legally enforceable
berkekuatan hukum untuk melakukan saling hapus right to offset the recognised amounts, and there is an
atas jumlah yang telah diakui tersebut dan adanya niat intention to settle on a net basis, or realise the asset
untuk menyelesaikan secara neto, atau untuk and settle the liability simultaneously. The legally
merealisasikan aset dan menyelesaikan liabilitas enforceable right must not be contingent on future
secara bersamaan. Hak saling hapus tidak kontinjen events and must be enforceable in the normal course of
atas peristiwa di masa depan dan dapat dipaksakan business and in the event of default insolvency or
secara hukum dalam situasi bisnis yang normal dan bankruptcy of the Group or the counterparty.
dalam peristiwa gagal bayar, atau peristiwa kepailitan
atau kebangkrutan Grup atau pihak lawan.
i. Obligasi Patriot i. Patriot Bonds
Perusahaan mengakui aset keuangan pada nilai wajar The Company recognises financial assets at fair value
pada saat pengakuan awal. Apabila harga transaksi upon initial recognition. When the transaction price
berbeda dari nilai wajar aset keuangan yang diperoleh, differs from the fair value of the acquired financial
Perusahaan mengevaluasi apakah perolehan tersebut assets, the Company assesses whether the acquisition
mencakup elemen tambahan selain aset keuangan. includes any additional elements other than the
financial assets.
Apabila elemen lain teridentifikasi, Perusahaan If other elements are identified, the Company
mengakui selisih antara harga transaksi dan nilai wajar recognises the difference between the transaction price
baik sebagai beban yang diakui segera atau and the fair value either as an expense incurred
menangguhkannya selama umur aset keuangan immediately or defers it over the life of the financial
tersebut, kecuali elemen-elemen tersebut diakui sesuai asset, unless such elements are recognised in
dengan standar akuntansi yang berlaku. accordance with the relevant accounting standards.
Apabila tidak terdapat elemen lain yang teridentifikasi, If no other elements are identified, the Company should
Perusahaan harus mengakui selisih tersebut secara recognise the difference directly to the profit or loss
langsung ke dalam laba rugi, kecuali apabila input unless a significant level 3 inputs are used to determine
tingkat 3 yang signifikan digunakan dalam menentukan the fair value of the Patriot Bonds. In this case, the
nilai wajar Obligasi Patriot. Dalam hal ini, entitas harus entity should defer the difference between the fair value
menangguhkan selisih antara nilai wajar pada saat at initial recognition and the transaction price. After
pengakuan awal dan harga transaksi. Setelah initial recognition, the entity shall recognise that
pengakuan awal, entitas mengakui selisih yang deferred difference as a gain or loss only to the extent
ditangguhkan tersebut sebagai keuntungan atau that it arises from a change in a factor (including time)
kerugian hanya sepanjang selisih tersebut timbul dari that market participants would take into account when
perubahan suatu faktor (termasuk waktu) yang akan pricing the asset.
dipertimbangkan oleh pelaku pasar dalam menentukan
harga aset tersebut.
Page 393
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/13 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
j. Penurunan nilai aset keuangan j. Impairment of financial assets
Grup menilai apakah risiko kredit dari instrumen The Group assesses whether the credit risk on a
keuangan telah meningkat secara signifikan sejak financial instrument has increased significantly since
pengakuan awal. Ketika melakukan penilaian, Grup its initial recognition. When making this assessment,
menggunakan perubahan atas risiko gagal bayar the Group uses the change in the risk of a default
yang terjadi sepanjang perkiraan usia instrumen occurring over the expected life of the financial
keuangan daripada perubahan atas jumlah kerugian instrument instead of the change in the amount of
kredit ekspektasian. Dalam melakukan penilaian, expected credit losses (“ECL”). To make this
Grup membandingkan antara risiko gagal bayar assessment, the Group compares the risk of a
yang terjadi atas instrumen keuangan pada saat default occurring on the financial instrument as at the
periode pelaporan dengan risiko gagal bayar yang reporting date with the risk of a default occurring on
terjadi atas instrumen keuangan pada saat the financial instrument as at the date of initial
pengakuan awal dan mempertimbangkan kewajaran recognition, and considers all reasonable and
serta ketersediaan informasi yang tersedia pada supportable information, that is available without
saat tanggal pelaporan terkait dengan kejadian undue cost or effort at the reporting date about past
masa lalu, kondisi terkini dan perkiraan atas kondisi events, current conditions and forecasts of future
ekonomi di masa depan, yang mengindikasikan economic conditions, and which is indicative of a
kenaikan risiko kredit sejak pengakuan awal. significant increase in the credit risk since initial
recognition.
Grup menerapkan pendekatan yang disederhanakan The Group applies a simplified approach to
untuk mengukur kerugian kredit ekspektasian measuring ECL for trade receivables and other
tersebut terhadap piutang usaha dan piutang lain- receivables without significant financing
lain, tanpa komponen pendanaan yang signifikan components, and applies the general approach to all
dan pendekatan umum untuk aset keuangan other financial assets. The general approach
lainnya. Pendekatan umum termasuk penelaahan incorporates a review for any significant increase in
perubahan signifikan risiko kredit sejak terjadinya. counterparty credit risk since inception. The
Penelaahan kerugian kredit ekspektasian termasuk expected credit loss reviews include assumptions
asumsi mengenai risiko gagal bayar dan tingkat regarding the risk of default and regarding expected
kerugian ekspektasian. Untuk piutang usaha, dalam loss rates. For trade receivables, the assessment
pengkajian juga mempertimbangkan penggunaan considers the use of credit enhancements, for
peningkatan kredit, misalnya letter of credit dan example, letter of credit and bank guarantees. To
garansi bank. Untuk mengukur kerugian kredit measure the ECL, trade receivables have been
ekspektasian, piutang usaha telah dikelompokkan grouped based on having similar credit risk
berdasarkan karakteristik risiko kredit dan jatuh characteristics and on the number of days past due.
tempo yang serupa.
Grup menilai kerugian kredit ekspektasian terhadap The Group assesses the ECL associated with its
instrumen utang yang dicatat pada biaya perolehan debt instruments carried at amortised cost and
diamortisasi dan nilai wajar melalui penghasilan FVOCI on a forward-looking basis. The impairment
komprehensif lain berdasarkan basis forward- methodology applied depends on whether there has
looking. Metode penurunan nilai dilakukan dengan been a significant increase in credit risk. Note 35b
mempertimbangkan apakah risiko kredit telah details how the Group determines whether there has
meningkat secara signifikan. Catatan 35b merinci been a significant increase in credit risk.
bagaimana Grup menentukan apakah telah terjadi
peningkatan risiko kredit yang signifikan.
Page 394
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/14 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
k. Persediaan k. Inventories
Persediaan batubara merupakan batubara yang Coal inventory represents the Group’s entitlement to
menjadi hak Grup dan dinilai berdasarkan nilai coal on hand, and is valued at the lower of its cost or
terendah antara harga perolehan atau nilai realisasi its net realisable value. The cost is determined on a
bersih. Harga perolehan ditentukan dengan metode moving average basis, which includes an
rata-rata bergerak yang mencakup alokasi appropriate allocation of labour, depreciation and
komponen tenaga kerja, penyusutan dan biaya overhead costs related to mining activities. The net
overhead yang berkaitan dengan kegiatan realisable value represents the estimated selling
pertambangan. Nilai realisasi bersih adalah taksiran price in the ordinary course of business, less the
harga jual dalam kegiatan usaha normal dikurangi estimated costs of completion, and the estimated
taksiran biaya penyelesaian dan taksiran biaya yang costs required to make the sale.
diperlukan untuk melakukan penjualan.
Suku cadang dan bahan bakar dinilai berdasarkan Spare parts and fuel are valued at cost, determined
harga perolehan yang ditentukan dengan metode on a moving average basis. Spare parts are charged
rata-rata bergerak. Suku cadang dicatat sebagai to production costs in the period during which they
biaya produksi pada saat digunakan. are used.
Penyisihan persediaan usang ditentukan An allowance for obsolete inventory is determined on
berdasarkan estimasi penggunaan atau penjualan the basis of the estimated future usage or sale of
masing-masing jenis persediaan pada masa individual inventory items.
mendatang.
l. Aset tetap l. Fixed assets
Aset tetap pada awalnya diakui sebesar biaya All fixed assets are initially recognised at cost, which
perolehan, yang terdiri atas harga perolehan dan is comprised of the purchase price plus any costs
biaya-biaya tambahan yang dapat diatribusikan directly attributable to bringing the asset to its
langsung untuk membawa aset ke lokasi dan kondisi working condition and to the location where it is
yang diinginkan agar aset siap digunakan. Semua intended to be used. All other repairs and
biaya pemeliharaan dan perbaikan yang tidak maintenance costs that do not meet the recognition
memenuhi kriteria pengakuan diakui dalam laporan criteria are recognised in the consolidated statement
laba rugi dan penghasilan komprehensif lain of profit or loss and in other comprehensive income
konsolidasian pada saat terjadinya. Beban as incurred. The costs of major renovations and
pemugaran dan penambahan dalam jumlah besar restorations is included in the carrying amount of the
dikapitalisasi kepada jumlah tercatat aset terkait bila related asset when it is probable that future
besar kemungkinan bagi Grup manfaat ekonomi economic benefits in excess of the originally
masa depan menjadi lebih besar dari standar kinerja assessed standard of performance of the existing
awal yang ditetapkan sebelumnya dan disusutkan asset will flow to the Group, and are depreciated
sepanjang sisa masa manfaat aset terkait. over the remaining useful life of the related asset.
Page 395
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/15 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Aset tetap diakui sebesar harga perolehan dikurangi Fixed assets are stated at the cost of acquisition,
akumulasi penyusutan dan akumulasi rugi less accumulated depreciation and accumulated
penurunan nilai. Aset tetap disusutkan impairment losses. Fixed assets are depreciated
menggunakan metode garis lurus hingga mencapai using the straight-line method to their estimated
nilai sisa, sebagai berikut: residual values, as follows:
Tahun/Years
Bangunan 10 - 20 Buildings
Kapal tongkang 16 Barges
Kapal tunda 16 Tugboats
Tangki penyimpanan gas 16 Liquefied Petroleum Gas (“LPG”) storage tanks
Floating crane 16 Floating cranes
Infrastruktur 10 Infrastructure
Alat berat 4-8 Heavy equipment
Peralatan tambang 4-8 Mining equipment
Mesin dan peralatan 4-8 Machinery and equipment
Kendaraan 4-8 Vehicles
Peralatan kantor dan tempat tinggal 4-8 Office and mess equipment
Biaya-biaya setelah pengakuan awal diakui sebagai Subsequent costs are included in the asset’s
bagian nilai tercatat aset atau sebagai aset yang carrying amount or recognised as separate assets,
terpisah, sebagaimana mestinya, hanya jika as appropriate, only when it is probable that future
kemungkinan besar Grup mendapat manfaat economic benefits associated with the item will flow
ekonomis di masa depan berkenaan dengan aset to the Group, and the cost of the item can be
tersebut dan biaya perolehan aset dapat diukur measured reliably. The carrying amount of the
dengan andal. Nilai tercatat dari komponen yang replaced part is derecognised. All other repairs and
diganti dihapuskan. Biaya perbaikan dan maintenance are charged to profit or loss for the
pemeliharaan dibebankan ke dalam laporan laba financial period during which they are incurred.
rugi dalam periode keuangan ketika biaya-biaya
tersebut terjadi.
Nilai residu aset, umur manfaat dan metode The assets’ residual values, useful lives and
penyusutan dievaluasi setiap akhir tahun finansial depreciation method are reviewed at each year end
dan disesuaikan secara prospektif jika diperlukan. and adjusted prospectively, if necessary. The effects
Dampak dari setiap revisi diakui dalam laporan laba of any revisions are recognised in profit or loss when
rugi ketika perubahan terjadi. the changes arise.
Apabila suatu aset tetap tidak digunakan lagi atau When fixed assets are retired or otherwise disposed
dilepas, nilai tercatatnya dikeluarkan dari tanggal of, their carrying values are eliminated from the
laporan keuangan konsolidasian, dan keuntungan consolidated financial statements date, and the
dan kerugian yang timbul dari pelepasan aset tetap resulting gains and losses on disposals of fixed
diakui pada “lain-lain, bersih” dalam laba rugi. assets are recognised within “others, net” in profit or
loss.
Nilai tercatat aset segera diturunkan sebesar jumlah An asset’s carrying amount is written down
yang dapat dipulihkan jika nilai tercatat aset lebih immediately to its recoverable amount if the asset’s
besar dari estimasi jumlah yang dapat dipulihkan. carrying amount is greater than its estimated
recoverable amount.
Page 396
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/16 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Aset dalam pembangunan dicatat sebesar biaya Assets in progress are stated at cost, including
perolehan, yang mencakup kapitalisasi beban capitalised borrowing costs and other charges
pinjaman dan biaya-biaya lainnya yang terjadi incurred in connection with the financing of the said
sehubungan dengan pendanaan aset tetap dalam asset in progress. These accumulated costs will be
pembangunan tersebut. Akumulasi biaya perolehan reclassified to the appropriate “Fixed Assets”
akan direklasifikasi ke akun “Aset Tetap” yang account when the construction is completed and
bersangkutan pada saat aset tetap tersebut telah available for use. Assets in progress are not
selesai dikerjakan dan siap untuk digunakan. Aset depreciated, as these are not yet available for use.
dalam pembangunan tidak disusutkan karena belum
tersedia untuk digunakan.
m. Properti investasi m. Investment properties
Properti investasi dinyatakan sebesar biaya Investment properties are stated at cost including
perolehan termasuk biaya transaksi, dikurangi transaction costs, less accumulated depreciation and
akumulasi penyusutan dan penurunan nilai, jika ada, impairment losses, if any, except for land, which is
kecuali tanah yang tidak disusutkan. Total tercatat not depreciated. The cost includes the cost of
termasuk bagian biaya penggantian dari properti replacing parts of the investment properties,
investasi yang ada pada saat terjadinya biaya, jika provided that the recognition criteria are met, and
kriteria pengakuan terpenuhi, dan tidak termasuk excludes daily expenses related to its usage.
biaya harian penggunaan properti investasi.
Properti investasi adalah properti (tanah atau Investment properties are defined as properties (land
bangunan atau bagian dari suatu bangunan atau or a building or a part of a building or both) held by
kedua-duanya) yang dikuasai Grup untuk the Group to earn rental income or for capital
menghasilkan sewa atau untuk kenaikan nilai atau appreciation purposes, or both, rather than for use in
kedua-duanya, dan tidak untuk digunakan dalam the production or supply of goods or services, or for
produksi atau penyediaan barang atau jasa atau administrative purposes, or for sale in the ordinary
untuk tujuan administratif atau dijual dalam kegiatan course of business.
usaha sehari-hari.
Tanah dinyatakan sebesar biaya perolehan dan Land is stated at cost, and is not depreciated as
tidak disusutkan karena manajemen berpendapat management are of the opinion that it is probable
bahwa kemungkinan besar hak atas tanah tersebut that titles of land can be renewed/extended upon its
dapat diperbarui/diperpanjang pada saat jatuh expiry.
tempo.
Penyusutan dihitung dengan menggunakan metode Depreciation is computed using the straight-line
garis lurus selama umur manfaat ekonomis properti method over the estimated useful lives of the
investasi selama 4 (empat) dan 20 (dua puluh) investment properties between for 4 (four) and 20
tahun. Nilai residu, masa manfaat dan metode (twenty) years. The residual values, useful lives and
penyusutan dari properti investasi dievaluasi, dan depreciation methods of investment properties are
disesuaikan, pada setiap tanggal pelaporan. reviewed, and adjusted as appropriate, at each
reporting date.
Properti investasi dihentikan pengakuannya pada Investment properties should be derecognised upon
saat pelepasan atau ketika properti investasi disposal, or when the investment property is
tersebut tidak digunakan lagi secara permanen dan permanently withdrawn from use and no future
tidak memiliki manfaat ekonomis di masa depan economic benefits are expected from its disposal.
yang dapat diharapkan pada saat pelepasannya. Gains or losses arising from the retirement or
Laba atau rugi yang timbul dari penghentian atau disposal of such investment properties is credited or
pelepasan properti investasi diakui dalam laba rugi charged to operations in the year during which the
dalam tahun terjadinya penghentian atau pelepasan asset is derecognised.
tersebut.
Page 397
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/17 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
m. Properti investasi (lanjutan) m. Investment properties (continued)
Pemindahan ke properti investasi dilakukan jika, dan Transfers to investment properties should be made
hanya jika, terdapat perubahan penggunaan yang when, and only when, there is a change in use, as
ditunjukkan dengan berakhirnya pemakaian oleh evidenced by the end of owner-occupation, the
pemilik, dimulainya sewa operasi ke pihak lain atau commencement of an operating lease to another
selesainya pembangunan atau pengembangan. party or the end of construction or development.
Pemindahan dari properti investasi dilakukan jika, Transfers from investment properties should be
dan hanya jika, terdapat perubahan penggunaan made when, and only when, there is a change in
yang ditunjukkan dengan dimulainya penggunaan use, as evidenced by the commencement of owner-
oleh pemilik atau dimulainya pengembangan untuk occupation or the commencement of development
dijual. with a view to sell.
Untuk pemindahan dari properti investasi ke properti For transfers from investment properties to owner-
yang digunakan sendiri, Grup menggunakan metode occupied properties, the Group uses the cost method
biaya pada tanggal perubahan penggunaan. Jika as at the date of change in use. If an owner-occupied
properti yang digunakan menjadi properti investasi, property becomes an investment property, the Group
Grup mencatat properti investasi tersebut sesuai records the investment property in accordance with
dengan kebijakan aset tetap sampai dengan saat the policy for fixed assets up to the date of the
tanggal terakhir perubahan penggunaannya. change in use.
Biaya pengurusan legal hak atas tanah dalam The legal cost of land rights in the form of Business
bentuk Hak Guna Usaha (“HGU”), Hak Guna Usage Rights (“Hak Guna Usaha” or “HGU”),
Bangunan (“HGB”), dan Hak Pakai (“HP”) ketika Building Usage Rights (“Hak Guna Bangunan” or
tanah diperoleh pertama kali diakui sebagai bagian “HGB”) and Usage Rights (“Hak Pakai” or “HP”)
dari biaya perolehan tanah pada akun “Properti when the land was initially acquired are recognised
Investasi” dan tidak diamortisasi. as part of the cost of the land under the “Investment
Properties” account, and are not amortised.
n. Properti pertambangan n. Mining properties
Biaya pengembangan yang dikeluarkan oleh atau Development expenditure incurred by or on behalf of
atas nama Grup diakumulasikan secara terpisah the Group is accumulated separately for each area of
untuk setiap area of interest pada saat cadangan interest in which economically recoverable resources
terpulihkan yang secara ekonomis dapat have been identified. Such expenditure comprises
diidentifikasi. Biaya tersebut termasuk biaya yang costs directly attributable to the construction of a
dapat diatribusikan secara langsung pada konstruksi mine and the related infrastructure and excludes
tambang dan infrastruktur terkait, tidak termasuk physical assets and land rights which are recorded
biaya aset berwujud dan hak atas tanah yang dicatat as fixed assets.
sebagai aset tetap.
Properti pertambangan dinyatakan sebesar biaya Mining properties are stated at cost. The balance of
perolehan. Saldo properti pertambangan diamortisasi mining properties is amortised over the life of the
selama umur properti menggunakan metode unit property using the units of production method from
produksi sejak tanggal dimulainya operasi the date of the commencement of commercial
komersial. Amortisasi tersebut menggunakan basis operations. The amortisation is based on estimated
estimasi cadangan. Perubahan dalam estimasi reserves. Changes in estimated reserves are
cadangan dilakukan secara prospektif, dimulai dari accounted for on a prospective basis, from the
awal periode terjadinya perubahan beginning of the period in which the change occurs.
Lihat Catatan 2q untuk kebijakan akuntansi material Refer to Note 2q for the material accounting policy
terkait penurunan nilai aset nonkeuangan. related to impairment of non-financial assets.
Page 398
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/18 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Sewa o. Leases
Pada tanggal permulaan kontrak, Grup menilai At the inception of a contract, the Group assesses
apakah kontrak merupakan, atau mengandung, whether the contract is, or contains, a lease. A
sewa. Suatu kontrak merupakan atau mengandung contract is or contains a lease if the contract
sewa jika kontrak tersebut memberikan hak untuk conveys the right to control the use of an identified
mengendalikan penggunaan aset identifikasian asset for a period of time in exchange for
selama suatu jangka waktu untuk dipertukarkan consideration.
dengan imbalan.
Untuk menilai apakah kontrak memberikan hak untuk To assess whether a contract conveys the right to
mengendalikan penggunaan aset identifikasian, Grup control the use of an identified asset, the Group
mempertimbangkan apakah: considers whether:
- Grup memiliki hak untuk mendapatkan secara - The Group has the right to obtain substantially all
substansial seluruh manfaat ekonomi dari of the economic benefits from the use of the
penggunaan aset identifikasian selama periode identified asset throughout the period of its use;
penggunaan; dan and
- Grup memiliki hak untuk mengarahkan - The Group has the right to direct the use of the
penggunaan aset identifikasian. Grup memiliki hak identified asset. The Group has this right when it
ini ketika Grup memiliki hak untuk pengambilan has the decision-making rights that are the most
keputusan yang relevan tentang penentuan relevant to changing the determination of how
bagaimana dan untuk tujuan apa aset digunakan and for what purpose the asset will be used, and
telah ditentukan sebelumnya dan: either:
1. Grup memiliki hak untuk mengoperasikan aset; 1. The Group has the right to operate the asset;
atau or
2. Grup telah mendesain aset dengan cara 2. The Group has designed the asset in a way
menetapkan sebelumnya bagaimana dan untuk that predetermines how and for what purpose
tujuan apa aset akan digunakan selama periode it will be used during the period of its use.
penggunaan.
Pada tanggal permulaan atau pada penilaian At the inception or upon the reassessment of a
kembali atas kontrak yang mengandung sebuah contract that contains a lease component, the Group
komponen sewa, Grup mengalokasikan imbalan allocates the consideration in the contract to each
dalam kontrak ke masing-masing komponen sewa lease component on the basis of the relative stand-
berdasarkan harga tersendiri relatif dari komponen alone prices of, and the aggregate stand-alone price
sewa dan harga tersendiri agregat dari komponen of the non-lease components.
non-sewa.
Pada tanggal permulaan sewa, Grup mengakui aset The Group recognises a right-of-use asset and a
hak-guna dan liabilitas sewa. Aset hak-guna diukur lease liability as at the lease commencement date.
pada biaya perolehan, dimana meliputi jumlah The right-of-use asset is initially measured at cost,
pengukuran awal liabilitas sewa yang disesuaikan which is comprised of the initial amount of the lease
dengan pembayaran sewa yang dilakukan pada atau liability, adjusted for any lease payments made at or
sebelum tanggal permulaan, ditambah dengan biaya before the commencement date, plus any initial
langsung awal yang dikeluarkan dan estimasi biaya direct costs incurred, and an estimate of costs
yang akan dikeluarkan untuk membongkar dan required to dismantle and remove the underlying
memindahkan aset pendasar atau untuk merestorasi asset, or to restore the underlying asset to the
aset pendasar ke kondisi yang disyaratkan dan condition required by the terms and conditions of the
ketentuan sewa, dikurangi dengan insentif sewa lease, less any lease incentives received.
yang diterima.
Page 399
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/19 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Sewa (lanjutan) o. Leases (continued)
Aset hak-guna kemudian disusutkan menggunakan The right-of-use asset is subsequently depreciated
metode garis lurus dari tanggal permulaan hingga using the straight-line method from the
tanggal yang lebih awal antara akhir umur manfaat commencement date to the earlier of the end of the
aset hak-guna atau akhir masa sewa, sebagai useful life of the right-of-use assets or the end of the
berikut: lease term, as follows:
Tahun/Years
Kendaraan 2-5 Vehicles
Alat berat 8 Heavy equipments
Lihat Catatan 2q untuk kebijakan akuntansi material Refer to Note 2q for the material accounting policy
terkait penurunan nilai aset nonkeuangan. related to impairment of non-financial assets.
Liabilitas sewa diukur pada nilai kini pembayaran The lease liability is initially measured at the present
sewa yang belum dibayar pada tanggal permulaan, value of the lease payments that are not paid at the
didiskontokan dengan menggunakan suku bunga commencement date, discounted using the interest
implisit dalam sewa atau jika suku bunga tersebut rate implicit in the lease or, if that rate cannot be
tidak dapat ditentukan, maka menggunakan suku readily determined, using the incremental borrowing
bunga pinjaman inkremental. Pada umumnya, Grup rate. Generally, the Group uses its incremental
menggunakan suku bunga pinjaman inkremental borrowing rate as the discount rate.
sebagai tingkat bunga diskonto.
Grup menyajikan aset hak-guna dan liabilitas sewa The Group presents right-of-use assets and lease
di dalam laporan posisi keuangan konsolidasian. liabilities in the consolidated statement of financial
position.
Jika sewa mengalihkan kepemilikan aset pendasar If the lease transfers ownership of the underlying
kepada Grup pada akhir masa sewa atau jika biaya asset to the Group by the end of the lease term, or if
perolehan aset hak-guna merefleksikan Grup akan the cost of the right-of-use asset reflects that the
mengeksekusi opsi beli, maka Grup menyusutkan Group will exercise a purchase option, the Group
aset hak-guna dari tanggal permulaan hingga akhir depreciates the right-of-use asset from the
umur manfaat aset pendasar. Jika tidak, maka Grup commencement date up to the end of the useful life
menyusutkan aset hak-guna dari tanggal permulaan of the underlying asset. Otherwise, the Group
hingga tanggal yang lebih awal antara akhir umur depreciates the right-of-use asset from the
manfaat aset hak-guna atau akhir masa sewa. commencement date to the earlier of the end of the
useful life of the right-of-use asset or the end of the
lease term.
Pembayaran sewa yang termasuk dalam Lease payments included in the measurement of the
pengukuran liabilitas sewa meliputi pembayaran lease liability include fixed payments, including in-
tetap, termasuk pembayaran tetap secara substansi substance fixed payments less any lease any
dikurangi dengan piutang insentif sewa. incentives receivable.
Page 400
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/20 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Sewa (lanjutan) o. Leases (continued)
Setiap pembayaran sewa dialokasikan sebagai Each lease payment is allocated between finance
beban keuangan dan pengurangan liabilitas sewa charges and a reduction in the lease liability so as to
sehingga menghasilkan tingkat suku bunga yang achieve a constant rate of interest on the
konstan atas saldo liabilitas yang tersisa. Utang outstanding liability balance. The corresponding
sewa yang terkait, dikurangi dengan beban rental obligations, net of finance charges, are
keuangan, dimasukkan ke dalam “liabilitas sewa”. included in “lease liabilities”. The interest element of
Elemen bunga dari beban keuangan dibebankan the finance costs is charged to the profit or loss over
pada laba rugi selama periode sewa sehingga the lease period so as to produce a constant periodic
menghasilkan tingkat bunga periodik yang konstan rate of interest on the outstanding balance of the
untuk saldo liabilitas yang tersisa pada setiap liability for each period.
periode.
Pembayaran sewa variabel Variable lease payments
Beberapa sewa berisi ketentuan pembayaran Some leases contain variable payment terms that
variabel yang terkait dengan jasa pengangkutan dan are linked to coal hauling and loading services,
pemuatan batubara, jasa penanganan material, jasa materials handling services, topsoil removal
pengupasan tanah, pemindahan tanah penutup dan services, overburden removal and backfill void
backfill void, dan sewa alat berat, yang services, and heavy equipment rental, for which
pembayarannya dihitung berdasarkan tarif dasar, payments are calculated based on the basic rate,
konsumsi bahan bakar, harga bahan bakar, jam fuel consumption, fuel price, working hours,
kerja, jarak, jumlah tonase, dan bank cubic metre. distance, tonnage and bank cubic metres. Those
Pembayaran sewa variabel tersebut tidak termasuk variable lease payments are excluded from the
dalam pengukuran liabilitas sewa. measurement of the lease liability.
Opsi perpanjangan dan penghentian Extension and termination options
Opsi perpanjangan dan penghentian tidak Extension and termination options are not stated in
dinyatakan dalam kontrak sewa Grup. the Group’s lease agreements.
Jaminan nilai residu Residual value guarantees
Jaminan nilai residu atas sewa disediakan oleh Residual value guarantees for leases are provided
Grup. by the Group.
Sewa jangka-pendek dan sewa aset bernilai-rendah Short-term leases and leases of low-value assets
Grup memutuskan untuk tidak mengakui aset hak- The Group has elected not to recognise right-of-use
guna dan liabilitas sewa untuk sewa jangka pendek assets and lease liabilities for short-term leases that
yang memiliki masa sewa 12 bulan atau kurang dan have terms of 12 months or less, or for leases of
sewa atas aset bernilai rendah. Aset bernilai rendah low-value assets. Low-value assets include office
terdiri dari peralatan dan perlengkapan kantor. Grup equipment and tools. The Group recognises the
mengakui pembayaran sewa atas sewa tersebut lease payments associated with these leases as
sebagai beban dengan dasar garis lurus selama expenses on a straight-line basis over the lease
masa sewa. term.
Page 401
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/21 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
o. Sewa (lanjutan) o. Leases (continued)
Modifikasi sewa Lease modifications
Grup mencatat modifikasi sewa sebagai sewa The Group accounts for a lease modification as a
terpisah jika: separate lease if both of the following are the case:
- Modifikasi meningkatkan ruang lingkup sewa - The modification increases the scope of the lease
dengan menambahkan hak untuk menggunakan by adding the right to use one or more
satu aset pendasar atau lebih; dan underlying assets; and
- Imbalan sewa meningkat sebesar jumlah yang - The consideration for the lease increases by an
setara dengan harga tersendiri untuk amount commensurate with the stand-alone
peningkatan dalam ruang lingkup dan price for the increase in scope and any
penyesuaian yang tepat pada harga tersendiri appropriate adjustments to that stand-alone price
tersebut untuk merefleksikan kondisi kontrak to reflect the circumstances of the particular
tertentu. contract.
Untuk modifikasi sewa yang tidak dicatat sebagai For any lease modification that is not accounted for
sewa terpisah, pada tanggal efektif modifikasi sewa, as a separate lease, as at the effective date of the
Grup: lease modification, the Group:
- Mengukur kembali dan mengalokasikan imbalan - Remeasures and allocates the consideration set
kontrak modifikasian; out in the modified contract;
- Menentukan masa sewa dari sewa modifikasian; - Determines the lease term of the modified lease;
- Mengukur kembali liabilitas sewa dengan - Remeasures the lease liability by discounting the
mendiskontokan pembayaran sewa revisian revised lease payments using a revised discount
menggunakan tingkat diskonto revisian rate on the basis of the remaining lease term and
berdasarkan sisa umur sewa dan sisa the remaining lease payments, with a
pembayaran sewa, dengan melakukan corresponding adjustment to the right-of-use
penyesuaian terhadap aset hak-guna. Tingkat assets. The revised discount rate is determined
diskonto revisian ditentukan sebagai suku bunga as the Group’s incremental borrowing rate as at
pinjaman inkremental Grup pada tanggal efektif the effective date of the lease modification;
modifikasi sewa;
- Menurunkan jumlah tercatat aset hak-guna untuk - Decreases the carrying amount of the right-of-
merefleksikan penghentian sebagian atau use asset to reflect the partial or full termination
sepenuhnya sewa untuk modifikasi sewa yang of the lease for lease modifications that decrease
menurunkan ruang lingkup sewa. Grup the scope of the lease. The Group recognises in
mengakui dalam laba rugi setiap laba rugi yang profit or loss any gain or loss relating to the
terkait dengan penghentian sebagian atau partial or full termination of the lease; and
sepenuhnya sewa tersebut; dan
- Membuat penyesuaian terkait dengan aset hak- - Makes a corresponding adjustment to the right-
guna untuk seluruh modifikasi sewa lainnya. of-use asset for all other lease modifications.
Page 402
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/22 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
p. Perpajakan p. Taxation
Pajak penghasilan kini dan tangguhan Current and deferred income tax
Beban pajak untuk periode berjalan terdiri dari pajak The tax expense for the period is comprised of
kini dan tangguhan. Pajak diakui pada laporan laba current and deferred tax. Tax is recognised in profit
rugi, kecuali untuk pajak atas transaksi yang diakui or loss, except to the extent that it relates to items
di pendapatan komprehensif lain atau langsung recognised in other comprehensive income or
diakui ke ekuitas. Dalam hal ini, pajak tersebut directly in equity. In this case, the tax is also
masing-masing diakui dalam pendapatan recognised in other comprehensive income or
komprehensif lain atau ekuitas. directly in equity, respectively.
Beban pajak penghasilan kini dihitung dengan The current income tax charge is calculated using
menggunakan tarif pajak dan undang-undang the tax rates and tax laws that have been enacted or
perpajakan yang berlaku atau secara substantif substantially enacted up to the reporting date.
berlaku pada tanggal pelaporan. Manajemen secara Management periodically evaluates the positions
periodik mengevaluasi posisi yang dilaporkan di taken in the annual tax returns with respect to
Surat Pemberitahuan Tahunan (“SPT”) sehubungan situations in which the applicable tax regulations are
dengan situasi dimana aturan pajak yang berlaku subject to interpretation. It establishes provisions,
membutuhkan interpretasi. Jika perlu, manajemen where appropriate, based on the amounts expected
menentukan provisi berdasarkan jumlah yang to be paid to the tax authorities.
diharapkan akan dibayar kepada otoritas pajak.
Pajak penghasilan tangguhan diakui sepenuhnya, Deferred income tax is provided for in full, using the
dengan menggunakan metode liabilitas untuk semua liability method, on temporary differences arising
perbedaan temporer yang berasal dari selisih antara from the difference between the tax bases of assets
dasar pengenaan pajak aset dan liabilitas dengan and liabilities and their carrying amounts in the
nilai tercatatnya pada laporan keuangan consolidated financial statements. However,
konsolidasian. Namun, liabilitas pajak penghasilan deferred tax liabilities are not recognised if they arise
tangguhan tidak diakui jika berasal dari pengakuan from the initial recognition of goodwill. Deferred
awal goodwill. Pajak penghasilan tangguhan juga income tax is also not accounted for if they arise
tidak diperhitungkan jika pajak penghasilan from the initial recognition of an asset or liability in a
tangguhan tersebut timbul dari pengakuan awal aset transaction other than a business combination that,
atau pengakuan awal liabilitas dalam transaksi yang at the time of the transaction, affects neither the
bukan kombinasi bisnis yang pada saat transaksi accounting nor the taxable profit or loss.
tidak mempengaruhi laba akuntansi maupun laba
atau rugi kena pajak.
Aset pajak tangguhan berasal dari rugi fiskal pajak Deferred tax assets arising from tax losses carried
yang dapat dikompensasi diakui jika besar forward are recognised when it is probable that there
kemungkinan jumlah penghasilan kena pajak di will be future taxable profits available against which
masa depan akan memadai untuk dikompensasi the unused tax losses can be utilised. Deferred
dengan rugi fiskal yang masih dapat dimanfaatkan. income tax is determined using the tax rates
Pajak penghasilan tangguhan ditentukan dengan pursuant to the laws or regulations that have been
menggunakan tarif pajak yang telah berlaku atau enacted or substantially enacted up to the reporting
secara substantif telah berlaku pada akhir periode date and which are expected to apply when the
pelaporan dan diharapkan diterapkan ketika aset related deferred income tax asset is realised, or the
pajak penghasilan tangguhan direalisasi atau deferred income tax liability is settled. Deferred tax
liabilitas pajak penghasilan tangguhan diselesaikan. assets are recognised only to the extent that it is
Aset pajak tangguhan diakui hanya jika besar probable that future taxable profits will be available
kemungkinan jumlah penghasilan kena pajak di against which the temporary differences can be
masa depan akan memadai untuk dikompensasi utilised.
dengan perbedaan temporer yang masih dapat
dimanfaatkan.
Page 403
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/23 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
p. Perpajakan (lanjutan) p. Taxation (continued)
Pajak penghasilan kini dan tangguhan (lanjutan) Current and deferred income tax (continued)
Aset dan liabilitas pajak tangguhan akan saling Deferred tax assets and liabilities are offset when
hapus jika ada hak yang berkekuatan hukum untuk there is a legally enforceable right to offset current
saling hapus aset pajak kini dengan liabilitas pajak tax assets against current tax liabilities and when the
kini dan jika aset dan liabilitas pajak tangguhan deferred income tax assets and liabilities relate to
terkait dengan pajak penghasilan yang dipungut oleh income taxes levied by the same taxation authority
otoritas pajak yang sama pada entitas kena pajak on either the same taxable entity or on different
yang sama atau entitas kena pajak yang berbeda taxable entities where there is an intention to settle
serta jika ada keinginan untuk melakukan the balances on a net basis.
penyelesaian saldo secara neto.
Pajak final Final tax
Peraturan perpajakan di Indonesia mengatur The tax regulations in Indonesia stipulate that certain
beberapa jenis penghasilan dikenakan pajak yang taxable income is subject to final tax. Final tax is
bersifat final. Pajak final tetap dikenakan atas nilai applied to the gross value of transactions, even
bruto transaksi, walaupun atas transaksi tersebut when the parties carrying the transaction are
pelaku transaksi mengalami kerugian. recognising losses.
Pajak final tersebut tidak termasuk dalam lingkup Final tax is not governed by SFAS 212 “Income
yang diatur oleh PSAK 212 “Pajak Penghasilan”. Taxes”.
q. Penurunan nilai aset nonkeuangan q. Impairment of non-financial assets
Grup menilai aset nonkeuangan untuk mengetahui The Group assesses non-financial assets for
adanya indikator penurunan nilai pada setiap tanggal indicators of impairment at each reporting date.
pelaporan.
Aset yang memiliki umur manfaat terbatas, Assets with definite useful lives are subject to
diamortisasi atau disusutkan, dan diuji untuk amortisation or depreciation, and are reviewed for
penurunan nilai jika terdapat kejadian atau impairment whenever events or changes in
perubahan keadaan yang mengindikasikan bahwa circumstances indicate that the carrying amount may
nilai tercatatnya mungkin tidak dapat dipulihkan. not be recoverable. An impairment loss is
Penurunan nilai diakui jika nilai tercatat aset melebihi recognised for the amount by which the asset’s
jumlah terpulihkan. Jumlah terpulihkan adalah yang carrying amount exceeds its recoverable amount.
lebih tinggi antara nilai wajar aset dikurangi biaya The recoverable amount is the higher of an asset’s
untuk menjual dan nilai pakai aset. Dalam fair value less costs to sell and its value in use. For
menentukan penurunan nilai, aset dikelompokkan the purposes of assessing impairment, assets are
pada tingkat yang paling rendah dimana terdapat grouped at the lowest level for which there is
arus kas yang dapat diidentifikasi. Aset separately identifiable cash flow. Non-financial
nonkeuangan selain goodwill yang mengalami assets other than goodwill that suffer impairment are
penurunan nilai diuji setiap tanggal pelaporan untuk reviewed for the possible reversal of the impairment
menentukan apakah terdapat kemungkinan at each reporting date.
penurunan nilai.
Page 404
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/24 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
q. Penurunan nilai aset nonkeuangan (lanjutan) q. Impairment of non-financial assets (continued)
Pembalikan rugi penurunan nilai, untuk aset selain Reversal on impairment loss for assets other than
goodwill, diakui jika, dan hanya jika, terdapat goodwill would be recognised if, and only if, there
perubahan estimasi yang digunakan dalam had been a change in the estimates used to
menentukan jumlah terpulihkan aset sejak pengujian determine the asset’s recoverable amount since the
penurunan nilai terakhir kali. Pembalikan rugi last impairment test was carried out. Reversal on
penurunan nilai tersebut diakui segera dalam laba impairment losses will be immediately recognised in
rugi. Pembalikan tersebut tidak boleh mengakibatkan profit or loss. The reversal should not result in the
nilai tercatat aset melebihi biaya perolehan carrying amount of an asset exceeding what the
disusutkan sebelum adanya pengakuan penurunan depreciated cost would have been had the
nilai pada tanggal pembalikan dilakukan. Rugi impairment not been recognised at the date on
penurunan nilai yang diakui atas goodwill tidak which the impairment was reversed. Impairment
dibalik lagi. losses relating to goodwill would not be reversed.
r. Utang usaha r. Trade payables
Utang usaha adalah kewajiban untuk membayar Trade payables are obligations to pay for goods or
barang atau jasa yang diperoleh dari pemasok services that have been acquired in the ordinary
dalam kegiatan usaha normal. Utang usaha course of business from suppliers. Trade payables
diklasifikasikan sebagai liabilitas jangka pendek bila are classified as current liabilities if payment is due
pembayaran dilakukan dalam jangka waktu satu within one year or less. If not, they are presented as
tahun atau kurang. Bila tidak, akan disajikan sebagai non-current liabilities.
liabilitas jangka panjang.
Utang usaha pada awalnya diakui sebesar nilai Trade payables are recognised initially at fair value
wajar (dikurangi biaya transaksi) dan kemudian (net of transaction cost) and subsequently
diukur pada biaya diamortisasi dengan measured at amortised cost using the effective
menggunakan metode suku bunga efektif. interest method.
s. Imbalan kerja s. Employee benefits
Grup mempunyai program dana pensiun imbalan The Group has defined benefit retirement plans
pasti untuk seluruh karyawan tetap yang memenuhi covering all of their qualified permanent employees.
syarat.
(i) Kewajiban jangka pendek (i) Short-term obligations
Liabilitas untuk upah dan gaji, termasuk imbalan Liabilities for wages and salaries, including non-
non-moneter dan akumulasi cuti sakit yang akan monetary benefits and accumulating sick leave
diselesaikan dalam waktu 12 bulan setelah akhir that are expected to be settled wholly within 12
dari periode ketika pekerja memberikan jasa yang months after the end of the period in which the
berhubungan diakui hingga jasa yang diberikan employees render the related service, are
hingga akhir dari periode pelaporan dan dihitung recognised in respect of employees’ services up
pada jumlah yang diperkirakan akan dibayar to the end of the reporting period and are
ketika liabilitas diselesaikan. Liabilitas measured at the amounts expected to be paid
dipresentasikan sebagai kewajiban imbalan kerja when the liabilities are settled. The liabilities are
masa kini pada neraca. presented as current employee benefit
obligations in the balance sheet.
Page 405
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/25 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
s. Imbalan kerja (lanjutan) s. Employee benefits (continued)
(ii) Kewajiban pensiun (ii) Pension obligations
Program pensiun imbalan pasti adalah program A defined benefit pension plan is a pension plan
pensiun yang menentukan jumlah imbalan that defines an amount of pension benefit that a
pensiun yang akan diterima seorang pekerja employee will receive upon retirement, usually
pada saat pensiun, biasanya berdasarkan pada dependent on one or more factors such as age,
satu atau lebih faktor seperti usia, masa kerja, years of service and compensation.
dan kompensasi.
Grup harus menyediakan imbalan pensiun The Group is required to provide a minimum
dengan jumlah minimal sesuai dengan peraturan amount of pension benefits in accordance with
ketenagakerjaan pada hukum yang berlaku di the manpower regulations on the applicable law
Indonesia (“Peraturan Ketenagakerjaan”) atau in Indonesia (the “Manpower Regulations”) or the
Kontrak Kerja Bersama (“KKB”), mana yang lebih Group’s Collective Labour Agreement (the
tinggi. Karena Peraturan Ketenagakerjaan atau “CLA”), whichever is higher. Since the Manpower
KKB menentukan rumus tertentu untuk Regulations and the CLA set the formula for
menghitung jumlah minimal imbalan pensiun, determining the minimum amount of benefits, in
pada dasarnya program pensiun berdasarkan substance pension plans under the Manpower
Peraturan Ketenagakerjaan atau KKB adalah Regulations or the CLA represent defined benefit
program pensiun imbalan pasti. plans.
Kewajiban program pensiun imbalan pasti yang The liability recognised in the consolidated
diakui di laporan posisi keuangan konsolidasian statement of financial position in respect of the
adalah nilai kini kewajiban imbalan pasti pada defined benefit pension plan is the present value
tanggal akhir periode dikurangi nilai wajar aset of the defined benefit obligation at the period end
program. date less the fair value of plan assets.
Kewajiban imbalan pasti dihitung setiap tahun The defined benefit obligation is calculated
oleh aktuaris independen menggunakan metode annually by independent actuaries using the
projected unit credit. Nilai kini kewajiban imbalan projected unit credit method. The present value of
pasti ditentukan dengan mendiskonto estimasi the defined benefit obligation is determined by
arus kas keluar masa depan menggunakan discounting the estimated future cash outflows
tingkat bunga obligasi pemerintah (dengan using interest rates of government bonds
pertimbangan saat ini tidak ada pasar aktif untuk (considering that currently there is no deep
obligasi korporat berkualitas tinggi) dalam mata market for high-quality corporate bonds) that are
uang yang sama dengan mata uang imbalan denominated in the currency in which the benefit
yang akan dibayarkan dan memiliki jangka waktu will be paid, and that have terms to maturity
jatuh tempo mendekati jangka waktu kewajiban approximating the terms of the related pension
pensiun. obligation.
Biaya jasa kini dari program pensiun imbalan The current service cost of the defined benefit
pasti diakui dalam laba rugi pada beban imbalan plan is recognised in profit or loss in employee
kerja dimana mencerminkan peningkatan benefits expenses which reflects the increase in
kewajiban imbalan pasti yang dihasilkan dari jasa the defined benefit obligation resulting from
karyawan dalam tahun berjalan. employee service in the current year.
Page 406
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/26 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
s. Imbalan kerja (lanjutan) s. Employee benefits (continued)
(ii) Kewajiban pensiun (lanjutan) (ii) Pension obligations (continued)
Biaya bunga bersih dihitung dengan menerapkan The net interest cost is calculated by applying the
tingkat diskonto terhadap saldo bersih kewajiban discount rate to the net balance of the defined
imbalan pasti dan nilai wajar aset program. Biaya benefit obligation and the fair value of plan
ini termasuk dalam beban imbalan kerja dalam assets. This cost is included in employee benefit
laporan laba rugi konsolidasian. expense in the consolidated statement of profit or
loss.
Keuntungan dan kerugian atas pengukuran Remeasurement gains and losses arising from
kembali yang timbul dari penyesuaian dan experience adjustments and changes in actuarial
perubahan dalam asumsi-asumsi aktuarial assumptions are charged or credited to equity in
langsung diakui seluruhnya pada ekuitas melalui other comprehensive income in the period in
pendapatan komprehensif lain pada saat which they arise. They are included in retained
terjadinya. Keuntungan dan kerugian ini termasuk earnings in the statement of changes in equity
di dalam laba ditahan pada laporan perubahan and in the balance sheet.
ekuitas dan pada neraca.
Perubahan nilai kini atas kewajiban imbalan pasti Changes in the present value of the defined
yang timbul dari amendemen program atau benefit obligation resulting from plan
pembatasan langsung diakui dalam laporan laba amendments or curtailments are recognised
rugi sebagai biaya jasa lalu. immediately in profit or loss as past service costs.
(iii)Pesangon pemutusan kontrak kerja (iii) Termination benefits
Pesangon pemutusan kontrak kerja terutang Termination benefits are payable when
ketika Grup memberhentikan hubungan kerja employment is terminated by the Group before
sebelum usia pensiun normal atau ketika seorang the normal retirement date or whenever an
pekerja menerima penawaran mengundurkan diri employee accepts voluntary redundancy in
secara sukarela dengan kompensasi imbalan exchange for these benefits. The Group
pesangon. Grup mengakui pesangon pemutusan recognises termination benefits at the earlier of
kontrak kerja pada tanggal yang lebih awal antara the following dates: (i) when the Group can no
(i) ketika Grup tidak dapat lagi menarik tawaran longer withdraw the offer of those benefits; and
atas imbalan tersebut; dan (ii) ketika Grup (ii) when the entity recognises costs for a
mengakui biaya untuk restrukturisasi yang berada restructuring that is within the scope of SFAS 237
dalam ruang lingkup PSAK 237 dan melibatkan and involves the payment of termination benefits.
pembayaran pesangon. Dalam hal menyediakan In the case of an offer made to encourage
pesangon sebagai penawaran untuk voluntary redundancy, the termination benefits
mengundurkan diri secara sukarela, pesangon are measured based on the number of
pemutusan kontrak kerja diukur berdasarkan employees expected to accept the offer. Benefits
jumlah karyawan yang diharapkan menerima falling due more than 12 months after the
penawaran tersebut. Imbalan yang jatuh tempo reporting date are discounted to their present
lebih dari 12 bulan setelah tanggal pelaporan value.
didiskontokan menjadi nilai kininya.
Page 407
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/27 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
t. Kewajiban lingkungan t. Environmental obligations
Kewajiban lingkungan terdiri dari biaya-biaya yang The environmental obligations consist of costs
berkaitan dengan reklamasi tambang selama masa associated with mine reclamation during mine
operasi, penutupan tambang, pembongkaran dan operation, mine closure, decommissioning and
pemindahan fasilitas, dan aktivitas penutupan demobilisation of facilities and other closure-related
lainnya. activities.
(i) Penyisihan untuk rehabilitasi tambang (i) Provision for mine rehabilitation
Pengeluaran restorasi, rehabilitasi, dan Restoration, rehabilitation and environmental
lingkungan yang akan terjadi sehubungan dengan expenditure to be incurred in relation to the
remediasi daerah terganggu selama tahap remediation of areas disturbed during the
produksi akan dibebankan ke beban pokok production phase are charged to the cost of
pendapatan ketika kewajiban yang timbul dari revenue when the obligation arises from
gangguan selama proses ekstraksi berlangsung. disturbance occurring as extraction progresses.
Kewajiban ini diakui sebagai liabilitas pada saat These obligations are recognised as liabilities
timbulnya kewajiban hukum atau konstruktif dari when a legal or constructive obligation has arisen
aktivitas yang sudah dilakukan. Kewajiban ini from activities that have already been performed.
awalnya dan selanjutnya diukur pada nilai kini This obligation is initially and subsequently
dari perkiraan pengeluaran yang diperlukan untuk measured at the present value of the expenditure
menyelesaikan kewajiban, menggunakan tingkat which is expected to be required to settle the
diskonto jangka panjang sebelum pajak yang obligation using a pre-tax rate that reflects current
mencerminkan penilaian pasar atas nilai waktu market assessments of the time value of money
uang dan risiko yang terkait dengan kewajiban and the risks specific to the obligation.
tersebut.
Perkiraan pengeluaran untuk menyelesaikan The expenditure which is expected to be required
kewajiban dipengaruhi oleh beberapa faktor to settle the obligation is determined based on
seperti besarnya area yang terganggu, biaya per factors such as the area disturbed, the disturbed
luas lahan yang terganggu serta ketentuan lain area fee and other requirements imposed by the
yang diatur oleh Pemerintah. Government.
Perubahan dalam pengukuran liabilitas yang Changes in the measurement of a liability which
timbul selama tahap produksi juga dibebankan arises during production are also charged to the
sebagai beban pokok pendapatan, sementara cost of revenue, while any increase in the
peningkatan provisi sehubungan dengan provision due to the passage of time is
berlalunya waktu diakui sebagai beban recognised as finance cost.
keuangan.
(ii) Penyisihan untuk pembongkaran, pemindahan (ii) Provisions for decommissioning, demobilisation
dan restorasi and restoration
Cadangan untuk pembongkaran, pemindahan, Provisions for decommissioning, demobilisation
dan restorasi dicatat untuk mengakui kewajiban and restoration are intended to cover any legal
hukum yang berkaitan dengan penarikan aset- obligations associated with the retirement of long-
aset berumur panjang yang berasal dari akuisisi, lived assets, and which result from the
pembangunan atau pengembangan dan/atau acquisition, construction or development and/or
operasi normal aset tersebut. Penarikan aset the normal operation of such assets. The
berumur panjang ini termasuk penjualan, retirement of a long-lived asset includes its sale,
peninggalan, pendaurulangan atau penghapusan abandonment, recycling or disposal in some other
dengan cara lain, dan bukan dikarenakan manner, other than its temporary removal from
penghentian sementara pemakaian. service.
Page 408
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/28 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
t. Kewajiban lingkungan (lanjutan) t. Environmental obligations (continued)
(ii) Penyisihan untuk pembongkaran, pemindahan (ii) Provisions for decommissioning, demobilisation
dan restorasi (lanjutan) and restoration (continued)
Kewajiban diakui sebagai liabilitas pada saat These obligations are recognised as liabilities
timbulnya kewajiban hukum atau konstruktif yang when a legal or constructive obligation with
berkaitan dengan penarikan sebuah aset, dan respect to the retirement of an asset is incurred,
pada awalnya diakui sebesar nilai kininya. with the initial measurement of the obligation
Peningkatan kewajiban sehubungan dengan taking place at its present value. The increase in
berlalunya waktu diakui dalam biaya pinjaman. Di these obligations due to the passage of time is
samping itu, biaya penarikan aset dalam jumlah recognised as borrowing costs. In addition, an
yang setara dengan jumlah liabilitas dikapitalisasi asset retirement cost equivalent to the liabilities is
sebagai bagian dari suatu aset tertentu dan capitalised as part of the related asset’s carrying
kemudian disusutkan nilainya sepanjang masa value and is subsequently depreciated or
manfaat aset tersebut. Liabilitas penarikan aset depleted over the asset’s useful life. A liability for
dibebankan pada lebih dari satu periode an asset retirement obligation is incurred over
pelaporan, jika kejadian yang menimbulkan more than one reporting period when the events
kewajiban itu timbul lebih dari satu periode that give rise to the obligation occur over more
pelaporan. Misalnya, bila ada sebuah fasilitas than one reporting period. For example, if a
yang ditutup untuk selamanya tetapi rencana facility is permanently closed but the closure plan
penutupan ditetapkan selama lebih dari satu is developed over more than one reporting period,
periode pelaporan, biaya penutupan tersebut the costs of the closure of the facility are incurred
akan diakui selama periode pelaporan sampai over the reporting periods until the closure plan is
rencana penutupan tersebut selesai. finalised.
Perubahan dalam pengukuran kewajiban The changes in the measurement of
pembongkaran yang timbul dari perubahan decommissioning obligations that result from
estimasi waktu atau jumlah pengeluaran sumber changes in the estimated timing or amount of the
daya ekonomis (contohnya: arus kas) yang outflow of resources embodying economic
diperlukan untuk menyelesaikan kewajiban benefits (e.g. cash flow) required to settle the
tersebut, atau perubahan dalam tingkat diskonto, obligations, or a change in the discount rate, will
akan ditambahkan pada atau dikurangkan dari, be added to or deducted from the cost of the
harga perolehan aset yang bersangkutan pada related asset in the current period. The amount
periode berjalan. Jumlah yang dikurangkan dari deducted from the cost of the asset should not
harga perolehan aset tidak boleh melebihi jumlah exceed its carrying amount. If a decrease in the
tercatatnya. Jika penurunan dalam liabilitas liability exceeds the carrying amount of the asset,
melebihi nilai tercatat aset, kelebihan tersebut the excess is recognised immediately in profit or
segera diakui dalam laba rugi. loss.
Jika penyesuaian tersebut menghasilkan If the adjustment results in an addition to the cost
penambahan pada harga perolehan aset, Grup of the asset, the Group will consider whether this
akan mempertimbangkan apakah hal ini is an indication that the new carrying amount of
mengindikasikan bahwa nilai tercatat aset yang the asset may not be fully recoverable. If there is
baru mungkin tidak bisa dipulihkan secara penuh. any such indication, the Group will test the asset
Jika terdapat indikasi tersebut, Grup akan for impairment by estimating its recoverable
melakukan pengujian penurunan nilai terhadap amount and will record any impairment losses
aset tersebut dengan melakukan estimasi atas incurred.
nilai yang dapat dipulihkan dan akan
memperhitungkan setiap kerugian dari penurunan
nilai yang terjadi.
Page 409
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/29 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
t. Kewajiban lingkungan (lanjutan) t. Environmental obligations (continued)
(ii) Penyisihan untuk pembongkaran, pemindahan (ii) Provisions for decommissioning, demobilisation
dan restorasi (lanjutan) and restoration (continued)
Untuk hal-hal yang berkaitan dengan lingkungan For environmental issues that may not involve the
yang mungkin tidak berkaitan dengan penarikan retirement of an asset, where the Group is a
aset, dimana Grup merupakan pihak yang responsible party and it is determined that a
bertanggung jawab atas kewajiban tersebut dan liability exists, and the relevant amount can be
kewajiban tersebut ada dan jumlahnya bisa quantified, the Group accrues the estimated
diukur, Grup mencatat estimasi kewajiban liability. In determining whether a liability exists in
tersebut. Dalam menentukan keberadaan respect of such environmental issues, the Group
kewajiban yang berkaitan dengan lingkungan applies the criteria for liability recognition under
tersebut, Grup mengacu pada kriteria pengakuan the applicable accounting standards, which are as
kewajiban sesuai dengan standar akuntansi yang follows:
berlaku, sebagai berikut:
- Terdapat petunjuk yang kuat bahwa telah - There is a clear indication that an obligation
timbul kewajiban pada tanggal pelaporan has been incurred at the financial reporting
keuangan akibat kegiatan yang telah date as a result of activities which have
dilakukan; already been performed;
- Terdapat kemungkinan bahwa arus kas yang - There is a probability that an outflow of
keluar dari sumber daya diperlukan untuk resources will be required to settle the
menyelesaikan kewajiban; dan obligation; and
- Terdapat dasar yang wajar untuk menghitung - There is a reasonable basis to calculate the
jumlah kewajiban yang timbul. amount of the obligation incurred.
u. Pengakuan pendapatan dan beban u. Revenue and expense recognition
Pengakuan pendapatan Grup dilakukan berdasarkan The Group’s revenue recognition follows the
lima langkah analisa sebagai berikut: following five steps of assessment:
1. Identifikasi kontrak dengan pelanggan; 1. Identify contract(s) with a customer;
2. Identifikasi kewajiban pelaksanaan dalam kontrak. 2. Identify the performance obligations in the
Kewajiban pelaksanaan merupakan janji-janji contract. Performance obligations are promises in
dalam kontrak untuk menyerahkan barang atau a contract to transfer to a customer goods or
jasa yang memiliki karakteristik berbeda ke services that are distinct;
pelanggan;
3. Penetapan harga transaksi. Harga transaksi 3. Determine the transaction price. Transaction price
merupakan jumlah imbalan yang berhak is the amount of consideration to which an entity
diperoleh suatu entitas sebagai kompensasi atas expects to be entitled in exchange for transferring
diserahkannya barang atau jasa yang dijanjikan promised goods or services to a customer. If the
ke pelanggan. Jika imbalan yang dijanjikan di consideration promised in a contract includes a
kontrak mengandung suatu jumlah yang bersifat variable amount, the Group estimates the amount
variabel, maka Grup membuat estimasi jumlah of consideration to which it expects to be entitled
imbalan tersebut sebesar jumlah yang in exchange for transferring the promised goods
diharapkan berhak diterima atas diserahkannya or services to a customer less the estimated
barang atau jasa yang dijanjikan ke pelanggan amount of service level guarantee which will be
dikurangi dengan estimasi jumlah jaminan kinerja paid during the contract period;
jasa yang akan dibayarkan selama periode
kontrak;
Page 410
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/30 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
u. Pengakuan pendapatan dan beban (lanjutan) u. Revenue and expense recognition (continued)
Pengakuan pendapatan Grup dilakukan berdasarkan The Group’s revenue recognition follows the
lima langkah analisa sebagai berikut (lanjutan): following five steps of assessment (continued):
4. Alokasi harga transaksi ke setiap kewajiban 4. Allocate the transaction price to each
pelaksanaan dengan menggunakan dasar harga performance obligation on the basis of the
jual berdiri sendiri relatif dari setiap barang atau relative stand-alone selling prices of each distinct
jasa berbeda yang dijanjikan di kontrak. Ketika good or service promised in the contract. Where
tidak dapat diamati secara langsung, harga jual these are not directly observable, the relative
berdiri sendiri relatif diperkirakan berdasarkan stand-alone selling prices are estimated based on
biaya yang diharapkan ditambah marjin; dan expected cost plus margin; and
5. Pengakuan pendapatan ketika kewajiban 5. Recognise revenue when the performance
pelaksanaan telah dipenuhi dengan obligation is satisfied by transferring a promised
menyerahkan barang atau jasa yang dijanjikan ke good or service to a customer (which is when the
pelanggan (ketika pelanggan telah memiliki customer obtains control of that good or service).
kendali atas barang atau jasa tersebut).
Pendapatan dari penjualan barang diakui ketika Revenue from sales of goods is recognised when
pengendalian dialihkan kepada pelanggan. Terdapat control is transferred to the customer. There may be
kondisi di mana pertimbangan diperlukan circumstances when judgement is required based on
berdasarkan lima indikator pengendalian di bawah the following five indicators of control:
ini:
1. Pelanggan telah memiliki risiko dan manfaat 1. The customer has the significant risks and
signifikan atas kepemilikan aset dan memperoleh rewards of ownership and has the ability to direct
kemampuan untuk mengarahkan penggunaan the use of, and obtain substantially all of the
atas, dan memperoleh secara substansial seluruh remaining benefits from the goods.
sisa manfaat dari barang.
2. Pelanggan memiliki kewajiban kini untuk 2. The customer has a present obligation to make
membayar sesuai dengan syarat dan ketentuan payments in accordance with the terms of the
dalam kontrak penjualan. sales contract.
3. Pelanggan telah menerima barang. Penjualan 3. The customer has accepted the goods. Sales
barang dapat tergantung pada penyesuaian revenue may be subject to adjustment based on
berdasarkan inspeksi terhadap pengiriman oleh the inspection of shipments by the customer. In
pelanggan. Dalam hal ini, penjualan diakui these cases, sales are recognised based on the
berdasarkan estimasi terbaik Grup terhadap Group’s best estimate of the grade and/or
kualitas dan/atau kuantitas saat pengiriman, dan quantity at the time of shipment, and any
penyesuaian kemudian dicatat dalam akun subsequent adjustments are recorded against
pendapatan. Secara historis, perbedaan antara revenue. Historically, the differences between
estimasi dan aktual kualitas dan/atau kuantitas estimated and actual grade and/or quantity have
tidak signifikan. not been significant.
4. Pelanggan telah memiliki hak kepemilikan legal 4. The customer has the legal title to the goods.
atas barang.
5. Pelanggan telah menerima kepemilikan fisik atas 5. The customer has physical possession of the
barang. goods.
Page 411
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/31 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
u. Pengakuan pendapatan dan beban (lanjutan) u. Revenue and expense recognition (continued)
Kewajiban pelaksanaan dapat dipenuhi dengan cara A performance obligation may be satisfied at any of
sebagai berikut: the following:
1. Suatu titik waktu (umumnya janji untuk 1. A point in time (typically for promises to transfer
menyerahkan barang ke pelanggan); atau goods to a customer); or
2. Suatu periode waktu (umumnya janji untuk 2. Over time (typically for promises to transfer
menyerahkan jasa ke pelanggan). Untuk services to a customer). For a performance
kewajiban pelaksanaan yang dipenuhi dalam obligation which is satisfied over time, the Group
suatu periode waktu, Grup memilih ukuran selects an appropriate measure of progress to
penyelesaian yang sesuai untuk penentuan determine the amount of revenue that should be
jumlah pendapatan yang harus diakui karena recognised as the performance obligation is
telah terpenuhinya kewajiban pelaksanaan. satisfied.
Pembayaran harga transaksi berbeda untuk setiap The payment of the transaction price is different for
kontrak. Aset kontrak diakui setelah imbalan yang each contract. A contract asset is recognised once
dibayarkan oleh pelanggan kurang dari saldo the consideration paid by the customer is less than
kewajiban pelaksanaan yang telah dipenuhi. the balance of performance obligation which has
Liabilitas kontrak diakui setelah imbalan yang been satisfied. A contract liability is recognised once
dibayarkan oleh pelanggan lebih dari saldo the consideration paid by the customer is more than
kewajiban pelaksanaan yang telah dipenuhi. the balance of a performance obligation which has
been satisfied.
Penjualan batubara Sales of coal
Pendapatan penjualan diakui pada setiap penjualan Sales revenue is recognised on each individual sale
individu ketika kontrol transfer ke pelanggan. Kontrol when control is transferred to the customer. Control
beralih ke pelanggan dan pendapatan penjualan passes to the customers, and sales revenue is
diakui ketika produk dimuat ke kapal di mana recognised, when the product is loaded onto the
batubara akan dikirim ke pelabuhan tujuan atau vessel on which the coal will be shipped to the
tempat pelanggan. destination port or the customers’ premises.
Grup menjual batubara dengan syarat Free on Board The Group sells its coal products on a Free on Board
(“FOB”), di mana Grup tidak memiliki tanggung (“FOB”) basis, whereby the Group has no
jawab untuk pengangkutan atau asuransi setelah responsibility for freight or insurance once control of
kontrol barang telah berpindah di pelabuhan muat. the goods has passed at the loading port. Under
Untuk jangka waktu ini hanya ada satu kewajiban these terms there is only one performance obligation,
kinerja, yaitu untuk penyediaan produk pada titik di which is the provision of the product at the point
mana kontrol berpindah. Selain itu juga, Grup where control passes over. In addition, the Group
menjual batubara dengan syarat Cost, Insurance also sells coal on Cost, Insurance and Freight (“CIF”)
and Freight (“CIF”), tetapi berdasarkan perjanjian terms, but under the sales agreement, the title to and
penjualan, kepemilikan dan risiko kerugian atas risk of loss of the coal shall remain with the Group
batubara akan tetap berada pada Grup sampai until such coal passes at the discharging port. In this
batubara melewati pelabuhan bongkar. Dalam condition, the Group considers that the insurance
kondisi ini, Grup menganggap bahwa biaya asuransi and freight costs are not separate performance
dan pengangkutan bukan merupakan kewajiban obligations but represent a single performance
kinerja terpisah melainkan satu kesatuan dengan obligation together with the sale of the coal, due to
kewajiban kinerja dengan penjualan batubara control over coal supplies passing to the buyer when
dikarenakan kontrol atas persediaan batubara the coal has arrived at the buyer’s location.
berpindah ke pembeli pada saat batubara tersebut Accordingly, the Group does not have any separate
sudah sampai di lokasi pembeli. Oleh karena itu performance obligations for the transportation and
Grup tidak memiliki kewajiban kinerja terpisah untuk insurance services provided.
jasa pengangkutan dan asuransi yang disediakan.
Page 412
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/32 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
u. Pengakuan pendapatan dan beban (lanjutan) u. Revenue and expense recognition (continued)
Pendapatan jasa Rendering of services
Grup mengakui pendapatan atas kewajiban The Group recognises revenue for a performance
pelaksanaan telah dipenuhi dalam suatu periode obligation satisfied over time only if the Group can
waktu hanya jika Grup dapat mengukur dengan reasonably measure its progress towards the
andal atas penyelesaian kewajiban pelaksanaan. complete satisfaction of the performance obligation.
Dalam keadaan tertentu, Grup mungkin tidak dapat In some circumstances, the Group may not be able
mengukur hasil atas kewajiban pelaksanaan secara to reasonably to measure the outcome of a
wajar, tetapi Grup berekspektasi untuk memulihkan performance obligation, but expects to recover the
biaya yang timbul dalam memenuhi kewajiban costs incurred in satisfying the performance
pelaksanaan. Dalam keadaan tersebut, Grup obligation. In such circumstances, the Group
mengakui pendapatan hanya sebatas biaya yang recognises revenue only to the extent of the costs
timbul sampai saat yang dapat mengukur hasil incurred until such time as it can reasonably
kewajiban pelaksanaan secara wajar. measure the outcome of the performance obligation.
Pendapatan dari jasa diakui atas dasar pekerjaan Revenue from services is recognised on the basis of
yang diselesaikan dalam suatu waktu pada saat jasa the work completed over time as the services were
tersebut diberikan kepada pelanggan. delivered to customers.
Jika pelanggan membayar imbalan sebelum Grup If a customer pays consideration before the Group
mengalihkan barang atau jasa kepada pelanggan, transfers the goods or services to the customer, a
liabilitas kontrak diakui pada saat pembayaran contract liability is recognised when the payment is
dilakukan atau pembayaran jatuh tempo (mana yang made or when the payment is due (whichever is
lebih awal). Liabilitas kontrak dicatat sebagai bagian earlier). Contract liabilities are recorded under
dari “Pendapatan diterima di muka” pada laporan “Unearned revenue” in the consolidated statement of
posisi keuangan konsolidasian dan diakui sebagai financial position, and are recognised as revenue
pendapatan pada saat Grup memenuhi pelaksanaan when the Group performs under the contract.
kontrak.
Beban-beban Expenses
Beban-beban diakui pada saat terjadinya. Expenses are recognised when they are incurred.
v. Pelaporan segmen v. Segment reporting
Segmen operasi adalah suatu komponen dari An operating segment is a component of an entity
entitas: which:
a. Terlibat dalam aktivitas bisnis yang mana a. Engages in business activities on which it may
memperoleh pendapatan dan menimbulkan earn revenue and incur expenses (including
beban (termasuk pendapatan dan beban terkait revenue and expenses related to transactions
dengan transaksi dengan komponen lain dari between different components within the same
entitas yang sama); entity);
b. Hasil operasinya dikaji ulang secara reguler oleh b. Has operating results which are regularly
pengambil keputusan operasional untuk reviewed by the entity’s chief operating decision-
membuat keputusan tentang sumber daya yang maker to make decisions about the resources to
dialokasikan pada segmen tersebut dan menilai be allocated to the segment and to assess its
kinerjanya; dan performance; and
c. Tersedia informasi keuangan yang dapat c. For which discrete financial information is
dipisahkan. available.
Page 413
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/33 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(lanjutan) (continued)
v. Pelaporan segmen (lanjutan) v. Segment reporting (continued)
Grup melakukan segmentasi pelaporan berdasarkan The Group segments its financial reporting based on
informasi keuangan yang digunakan oleh pengambil the financial information used by the chief operating
keputusan operasional dalam mengevaluasi kinerja decision-maker in evaluating the performance of
segmen dan menentukan alokasi sumber daya yang segments, and in the allocation of resources. These
dimilikinya. Segmentasi berdasarkan aktivitas dari segments are based on the activities of each
setiap kegiatan operasi entitas legal di dalam Grup. operating legal entity within the Group.
w. Laba per saham w. Earnings per Share
Laba per saham dihitung dengan membagi laba Earnings per share is computed by dividing profit for
tahun berjalan yang dapat diatribusikan kepada the year attributable to the parent entity by the
entitas induk dengan rata-rata tertimbang jumlah weighted-average number of ordinary shares
saham biasa yang beredar selama tahun yang outstanding during the year.
bersangkutan.
Laba per saham dilusian dihitung dengan Diluted earnings per share is calculated by adjusting
menyesuaikan rata-rata tertimbang jumlah saham the weighted average number of ordinary shares
biasa yang beredar untuk mengasumsikan konversi outstanding to assume the conversion of all dilutive
seluruh potensi saham biasa yang dilutif. potential ordinary shares.
Pada tanggal 31 Desember 2025 dan 2024, tidak As at 31 December 2025 and 2024, there were no
ada efek yang berpotensi menjadi saham biasa. existing instruments which could result in the issue
Oleh karena itu, laba per saham dilusian sama of further ordinary shares. Therefore, diluted
dengan laba bersih per saham dasar. earnings per share is equivalent to basic earnings
per share.
x. Dividen x. Dividends
Pembayaran dividen kepada pemegang saham Dividend distributions to the Company’s
Perusahaan diakui sebagai liabilitas dalam laporan shareholders are recognised as a liability in the
keuangan konsolidasian Grup dalam periode dimana Group’s consolidated financial statements in the
pembagian dividen diumumkan. period during which the dividends are declared.
y. Royalti y. Royalty
Grup mengakui penjualan atas bagian Pemerintah The Group recognises the Government’s share as
sebagai bagian dari pendapatan dari penjualan dan part of its sales revenue and the obligation to make
kewajiban pembayaran ke Pemerintah diakui payments to the Government on an accruals basis
dengan basis akrual sebagai beban royalti di bagian as royalty expenses as part of the cost of revenue.
beban pokok pendapatan.
Page 414
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/34 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. MANAGEMENT’S USE OF JUDGEMENTS,
ASUMSI OLEH MANAJEMEN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian Grup The preparation of the Group’s consolidated financial
mengharuskan manajemen untuk membuat statements requires management to make judgements,
pertimbangan, estimasi dan asumsi yang estimates and assumptions that affect the reported
mempengaruhi jumlah yang dilaporkan dari amounts of revenue, expenses, assets and liabilities,
pendapatan, beban, aset dan liabilitas, dan and the disclosure of contingent liabilities, at the end of
pengungkapan atas liabilitas kontinjensi, pada akhir the reporting periods. Estimates, assumptions and
periode pelaporan. Estimasi, asumsi, dan judgements are continuously evaluated and are based
pertimbangan akan dievaluasi secara berkelanjutan on historical experience and other factors, including
dan didasarkan pada pengalaman masa lalu dan expectations of future events that are believed to be
faktor-faktor lainnya, termasuk ekspektasi terhadap reasonable under the circumstances.
kejadian masa depan yang diyakini cukup beralasan
dalam situasi tertentu.
Grup telah mengidentifikasi kebijakan-kebijakan The Group has identified the following critical
akuntansi penting berikut yang melibatkan accounting policies under which significant judgements,
pertimbangan, estimasi, dan asumsi yang signifikan estimates and assumptions are made and where the
dimana hasil yang sebenarnya dapat berbeda dari actual results may differ from these estimates based on
estimasi-estimasi yang dibuat berdasarkan asumsi dan different assumptions and conditions, and may
kondisi yang berbeda pada saat itu dan kemungkinan materially affect the financial results or the financial
dapat mempengaruhi hasil atau posisi keuangan position reported in future periods.
secara material yang dilaporkan dalam periode
mendatang.
Rincian lebih lanjut mengenai karakteristik atas Further details of the nature of these assumptions and
asumsi-asumsi dan kondisi-kondisi tersebut dapat conditions may be found in the relevant notes to the
ditemukan dalam catatan laporan keuangan consolidated financial statements.
konsolidasian yang relevan.
Estimasi cadangan Estimated reserve
Cadangan merupakan estimasi jumlah produk yang Reserves are estimates of the amounts of products that
dapat dieksploitasi secara ekonomis dan legal dari can be economically and legally exploited from the
properti pertambangan Grup. Grup menentukan dan Group’s mining properties. The Group determines and
melaporkan cadangan batubara berdasarkan prinsip- reports its coal reserves based on the principles
prinsip yang terkandung dalam Laporan Komite incorporated in the Report of Indonesian Joint
Cadangan Mineral Indonesia (“KCMI”). Committee for Mineral Reserves.
Dalam memperkirakan cadangan batubara diperlukan In order to estimate the coal reserves, assumptions are
beberapa asumsi seperti faktor geologi, teknis, dan required regarding a range of geological, technical and
ekonomi, termasuk jumlah, teknik produksi, rasio economic factors, including quantities, production
pengupasan tanah, biaya produksi, biaya transportasi, techniques, stripping ratios, production costs, transport
permintaan komoditas, harga komoditas, dan nilai costs, commodity demand, commodity prices and
tukar mata uang. exchange rates.
Dalam memperkirakan jumlah dan/atau nilai kalori Estimating the quantity and/or calorific value of coal
cadangan batubara memerlukan ukuran, bentuk, dan reserves requires the size, shape and depth of coal
kedalaman body atau lahan batubara yang ditentukan bodies or fields to be determined by analysing
dengan menganalisis data geologis seperti sampel geological data such as drilling samples. This process
pengeboran. Proses ini mungkin memerlukan may require complex and difficult geological judgements
pertimbangan geologis yang kompleks dan sulit dalam to interpret the data.
menginterpretasikan data.
Page 415
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/35 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. MANAGEMENT’S USE OF JUDGEMENTS,
ASUMSI OLEH MANAJEMEN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi cadangan (lanjutan) Estimated reserve (continued)
Dampak cadangan terhadap pelaporan keuangan Reserve impact on financial reporting
Karena asumsi-asumsi ekonomi yang digunakan untuk Because the economic assumptions used to estimate
membuat estimasi atas jumlah cadangan berubah dari the reserves change from period to period, and because
waktu ke waktu dan karena data geologi tambahan additional geological data are generated in the course of
yang dihasilkan selama periode operasi, maka jumlah the operations, the estimates of reserves may change
estimasi cadangan dapat berubah dari waktu ke waktu. from period to period. Changes in estimated reserves
Perubahan cadangan yang dilaporkan dapat may affect the Group’s financial results and financial
mempengaruhi hasil dan posisi keuangan Grup dalam position in a number of ways, including:
berbagai bentuk, diantaranya:
• Nilai tercatat aset dapat terpengaruh akibat • Asset carrying values may be affected due to
perubahan estimasi arus kas masa depan; dan changes in the estimated future cash flow; and
• Penyusutan, deplesi, dan amortisasi yang • Depreciation, depletion and amortisation charged
dibebankan dalam laporan laba rugi konsolidasian in consolidated profit or loss may change where
dapat berubah jika biaya tersebut ditentukan such charges are determined on a units of
berdasarkan basis satuan unit produksi, atau jika production basis, or where the useful economic
terdapat perubahan masa manfaat ekonomis aset. lives of assets change.
• Biaya-biaya pemindahan pengupasan tanah yang • Overburden removal costs recorded in the
tercatat di laporan posisi keuangan konsolidasian consolidated statements of financial position or
atau yang dibebankan pada laporan laba rugi charged to the consolidated profit or loss may
konsolidasian dapat berubah karena perubahan change due to changes in stripping ratios.
rasio pengupasan tanah.
• Pembongkaran, restorasi lokasi, dan provisi • Decommissioning, site restoration and
lingkungan dapat berubah karena perubahan environmental provisions may change where
estimasi cadangan yang dapat mempengaruhi changes in the estimated reserves affect
ekspektasi akan waktu atau biaya kegiatan- expectations regarding the timing or cost of these
kegiatan tersebut; dan activities; and
• Nilai aset/liabilitas pajak tangguhan tercatat dapat • The carrying values of deferred tax assets/liabilities
berubah karena perubahan estimasi pemulihan may change due to changes in estimates of the
manfaat pajak. likely recovery of the tax benefits.
Provisi untuk reklamasi lingkungan dan penutupan Provision for environmental reclamation and mine
tambang closure
Kebijakan akuntansi Grup atas pengakuan provisi The Group’s accounting policy for the recognition of
untuk reklamasi lingkungan dan penutupan tambang environmental reclamation and mine closure provisions
membutuhkan estimasi dan asumsi yang signifikan requires significant estimates and assumptions such as:
seperti: persyaratan kerangka hukum dan peraturan requirements regarding the relevant legal and regulatory
yang relevan; besarnya kemungkinan kontaminasi framework; the magnitude of possible contamination
serta waktu, luas dan biaya yang dibutuhkan untuk and the timing, extent and costs of required
kegiatan reklamasi lingkungan dan penutupan environmental reclamation and mine closure activity.
tambang.
Ketidakpastian ini dapat mengakibatkan perbedaan These uncertainties may result in the actual future
antara jumlah pengeluaran aktual di masa depan dari expenditure differing from the amounts currently
jumlah yang disisihkan pada saat ini. Provisi yang provided for. The provision recognised for each site is
diakui pada setiap lokasi di tinjau secara berkala dan periodically reviewed and updated based on the facts
diperbarui berdasarkan fakta-fakta dan keadaan pada and circumstances available at the time.
saat itu.
Page 416
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/36 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. MANAGEMENT’S USE OF JUDGEMENTS,
ASUMSI OLEH MANAJEMEN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Pajak penghasilan Income taxes
Pertimbangan dan asumsi diperlukan dalam menentukan Judgement and assumptions are required to determine the
pengurangan biaya tertentu ketika mengestimasi deductibility of certain expenses during the estimation of
penyisihan pajak penghasilan (“PPh”) untuk setiap the provision for income taxes for each company within the
perusahaan dalam Grup. Terdapat transaksi dan Group. There are transactions and calculations for which
perhitungan yang dapat menyebabkan ketidakpastian the ultimate tax determination is uncertain in the ordinary
dalam penentuan kewajiban pajak selama kegiatan usaha course of business. Where the final tax outcome of these
normal. Apabila terdapat perbedaan perhitungan pajak matters is different from the amounts initially recorded,
dengan jumlah yang telah dicatat, perbedaan tersebut such differences will affect the income tax and deferred
akan berdampak pada penetapan pajak penghasilan dan income tax provisions in the year during which such
pajak penghasilan yang ditangguhkan dalam tahun determination is made.
penentuan pajak tersebut.
Aset pajak tangguhan, termasuk yang timbul dari Deferred tax assets, including those arising from
kerugian pajak yang dapat dikompensasikan kembali unrecouped tax losses and temporary differences, are
dan perbedaan temporer diakui hanya ketika hal-hal recognised only where it is considered more likely than
tersebut diperhitungkan untuk dapat dipulihkan, yang not that they will be recovered, which is subject to the
tergantung pada pembentukan laba kena pajak yang generation of sufficient future taxable profits.
mencukupi di masa depan. Asumsi pembentukan laba Assumptions regarding the generation of future taxable
kena pajak di masa depan tergantung pada estimasi profits depend on management’s estimates of the future
manajemen untuk arus kas di masa depan. Hal ini cash flow. These in turn depend on estimates of future
tergantung pada estimasi produksi, jumlah penjualan production, sales volumes or sales of services,
barang atau jasa, harga komoditas, cadangan, biaya commodity prices, reserves, operating costs, mine
operasi, biaya penutupan tambang dan rehabilitasi, closure and rehabilitation costs, capital expenditure,
belanja modal, dividen, dan transaksi manajemen dividends and other capital management transactions,
modal lainnya di masa depan, yang mana terpapar which are subject to risk and uncertainty, and hence
risiko dan ketidakpastian, sehingga ada kemungkinan there is a possibility that changes in circumstances will
perubahan estimasi dan asumsi akan mengubah alter the projected future taxable profits.
proyeksi laba kena pajak di masa mendatang.
Penilaian atas indikator penurunan nilai terkait nilai Assessment of impairment indicators with respect to the
tercatat aset nonkeuangan carrying value of non-financial assets
Grup menilai aset nonkeuangan untuk mengetahui The Group assesses non-financial assets for indicators
adanya indikator penurunan nilai pada setiap tanggal of impairment at each reporting date. This involves an
pelaporan. Hal ini mencakup penilaian atas, namun assessment of, but is not limited to, the forecast coal
tidak terbatas pada, perkiraan harga batubara, prices, coal reserves, permit extension, production
cadangan batubara, perpanjangan izin, tingkat levels, stripping ratio and operating costs. Where an
produksi, rasio pengupasan tanah, dan biaya operasi. indication of impairment is identified, an impairment
Jika terdapat indikasi penurunan nilai, penilaian atas assessment is required to be performed by
penurunan nilai perlu dilakukan oleh manajemen. management.
Penentuan apakah terdapat indikator yang The determination as to whether there are any
memerlukan manajemen untuk membuat penilaian indicators that require management to make an
atas penurunan nilai aset nonkeuangan melibatkan assessment for impairment of non-financial assets
pertimbangan manajemen. Hal ini termasuk involves management judgement. This includes
pertimbangan atas perkiraan harga batubara, judgements over the forecast coal prices, coal reserves,
cadangan batubara, perpanjangan izin, tingkat permit extension, production levels, stripping ratio and
produksi, rasio pengupasan tanah, dan biaya operasi. operating costs.
Page 417
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/37 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. MANAGEMENT’S USE OF JUDGEMENTS,
ASUMSI OLEH MANAJEMEN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Sewa Leases
Dalam menentukan jangka waktu sewa, Grup In determining the lease term, the Group considers all
mempertimbangkan semua fakta dan keadaan yang facts and circumstances that create an economic
menimbulkan insentif ekonomi untuk menggunakan opsi incentive to exercise an extension option, or not to
perpanjangan, atau tidak menggunakan opsi exercise a termination option. Extension options (or
penghentian. Opsi perpanjangan (atau periode setelah periods after termination options) are only included in the
opsi penghentian kontrak kerja) hanya termasuk dalam lease term if the lease is reasonably certain to be
jangka waktu sewa jika cukup pasti akan diperpanjang extended (or not to be terminated). The lease term is
(atau tidak dihentikan). Penilaian tersebut ditinjau reviewed if a significant event or a significant change in
kembali jika terjadi peristiwa signifikan atau perubahan circumstances occurs which affects this assessment and
signifikan dalam situasi yang memengaruhi penilaian ini which is within the control of the Group. For the year
dan berada dalam kendali Grup. Untuk tahun 2025, tidak 2025, there were no revisions to lease terms to reflect the
ada revisi persyaratan sewa untuk mencerminkan efek effects of the exercise of extension and termination
dari melaksanakan opsi perpanjangan dan penghentian options.
hubungan kerja.
Estimasi masa manfaat aset tetap Estimating useful lives of fixed assets
Grup mengestimasi masa manfaat ekonomis aset tetap The Group estimates the useful lives of its fixed assets
berdasarkan utilisasi dari aset yang diharapkan dan based on expected asset utilisation based on business
didukung dengan rencana dan strategi usaha dan plans and strategies that also consider expected market
perilaku pasar. Estimasi dari masa manfaat aset tetap behaviour. The estimation of the useful lives of fixed
adalah berdasarkan penelaahan Grup terhadap praktek assets is based on the Group’s assessment of industry
industri, evaluasi teknis internal dan pengalaman untuk practice, internal technical evaluation and experience
aset yang setara. Estimasi masa manfaat ditelaah with similar assets. The estimated useful lives are
minimal setiap akhir periode pelaporan dan diperbarui reviewed at least each financial period-end and are
jika ekspektasi berbeda dari estimasi sebelumnya updated if expectations differ from previous estimates
dikarenakan pemakaian dan kerusakan fisik, keusangan due to physical wear and tear, technical or commercial
secara teknis atau komersial dan hukum atau obsolescence and legal or other limitations on the use of
pembatasan lain atas penggunaan dari aset. Tetapi, the assets. However, it is possible that future results of
adalah mungkin, hasil di masa depan dari operasi dapat operations could be materially affected by changes in the
dipengaruhi secara material oleh perubahan-perubahan estimates brought about by changes in the factors
dalam estimasi yang diakibatkan oleh perubahan faktor- mentioned above.
faktor yang disebutkan di atas.
Akuntansi untuk investasi pada Obligasi Patriot Accounting for investment in Patriot Bonds
Manajemen telah menggunakan pertimbangan yang In determining the accounting treatment of Patriot Bonds,
signifikan dalam menentukan bahwa harga transaksi management exercised significant judgement in
Obligasi Patriot tidak mencerminkan nilai wajar. Hal ini concluding that the transaction price was not
didasarkan pada fakta bahwa tingkat kupon yang representative of fair value. This judgement was based
diberikan secara substansial lebih rendah dibandingkan on the fact that the coupon rate was substantially below
dengan tingkat bebas risiko yang berlaku untuk obligasi the prevailing risk-free rate for government bonds of
pemerintah dengan jatuh tempo yang serupa. similar maturity. Management further concludes that the
Berdasarkan pertimbangan tersebut, manajemen difference between fair value and transaction price
menyimpulkan bahwa selisih antara nilai wajar dengan should be deferred.
harga transaksi perlu ditangguhkan dan diamortisasi
sesuai kebijakan akuntansi yang berlaku.
Nilai wajar Obligasi Patriot ditentukan dengan The fair value of Patriot Bonds was determined using
menggunakan teknik arus kas diskonto, yang discounted cash flow techniques, incorporating
menggabungkan input pasar yang dapat diobservasi dan observable market inputs and unobservable inputs (level
input yang tidak dapat diobservasi (tingkat 3). Asumsi 3). Key assumptions include discount rates based on
utama mencakup tingkat diskonto berdasarkan imbal government bond yields adjusted for additional liquidity
hasil obligasi pemerintah yang disesuaikan dengan risiko risk due to transfer restrictions, early repayment options
likuiditas tambahan akibat pembatasan pengalihan, opsi at nominal value and credit risk of the issuer that are not
pelunasan lebih awal pada nilai nominal, dan risiko kredit similar to government's risk. Changes in these
penerbit yang tidak serupa dengan risiko pemerintah. assumptions significantly affect the fair value
Perubahan dalam asumsi-asumsi ini secara signifikan measurement at initial recognition.
mempengaruhi pengukuran nilai wajar pada pengakuan
awal.
Page 418
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/38 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
2025 2024
Kas Cash on hand
Rupiah 6,479 3,152 Rupiah
Bank Cash in banks
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 57,796,200 31,276,761 PT Bank Mandiri (Persero) Tbk
PT Bank Permata Tbk 3,103,010 40,005 PT Bank Permata Tbk
PT Bank OCBC NISP Tbk 1,254,990 10,723,229 PT Bank OCBC NISP Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 626,673 387,498 (Persero) Tbk
PT Bank ICBC Indonesia 1,794 46,168 PT Bank ICBC Indonesia
PT Bank Bukopin Tbk - 25,049 PT Bank Bukopin Tbk
PT Bank UOB Indonesia - 1,264 PT Bank UOB Indonesia
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk - 2 (Persero) Tbk
Subtotal 62,782,667 42,499,976 Sub-total
Dolar AS US Dollars
PT Bank Mandiri (Persero) Tbk 5,255,532 23,229,550 PT Bank Mandiri (Persero) Tbk
PT Bank OCBC NISP Tbk 280,093 115,352 PT Bank OCBC NISP Tbk
PT Bank ICBC Indonesia 251,884 1,894 PT Bank ICBC Indonesia
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 45,932 51,730 (Persero) Tbk
PT Bank Permata Tbk 1,208 1,235 PT Bank Permata Tbk
PT Bank Bukopin Tbk - 4 PT Bank Bukopin Tbk
Subtotal 5,834,649 23,399,765 Sub-total
China Yuan Renminbi Chinese Yuan Renminbi
PT Bank ICBC Indonesia 33,893 807 PT Bank ICBC Indonesia
PT Bank OCBC NISP Tbk 371 2,869,373 PT Bank OCBC NISP Tbk
Subtotal 34,264 2,870,180 Sub-total
Jumlah kas di bank 68,651,580 68,769,921 Total cash in banks
Page 419
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/39 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Kas dan setara kas terdiri dari: (lanjutan) Cash and cash equivalents consist of: (continued)
2025 2024
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 12,282,478 12,022,028 (Persero) Tbk
Subtotal 12,282,478 12,022,028 Sub-total
Dolar AS US Dollars
PT Bank Mandiri (Persero) Tbk 32,550,000 - PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - 20,750,000 (Persero) Tbk
PT Bank OCBC NISP Tbk - 6,750,000 PT Bank OCBC NISP Tbk
Subtotal 32,550,000 27,500,000 Sub-total
China Yuan Renminbi Chinese Yuan Renminbi
PT Bank ICBC Indonesia 5,150,526 13,893,170 PT Bank ICBC Indonesia
Subtotal 5,150,526 13,893,170 Sub-total
Jumlah deposito berjangka 49,983,004 53,415,198 Total time deposits
Deposito berjangka untuk devisa Time deposits for cash proceeds
hasil ekspor: from export sales:
Dolar AS US Dollars
PT Bank Mandiri (Persero) Tbk - 29,500,000 PT Bank Mandiri (Persero) Tbk
Jumlah deposito berjangka untuk Total time deposits for cash
devisa hasil ekspor - 29,500,000 proceeds from export sales
Jumlah kas dan setara kas 118,641,063 151,688,271 Total cash and cash equivalents
Tingkat suku bunga kontraktual untuk kas di bank dan The contractual interest rates on cash in banks and
deposito bank jangka pendek adalah sebagai berikut: short-term time deposits were as follows:
2025 2024
Deposito Rupiah 4.00% - 4.75% 6.25% Rupiah Deposits
Deposito Dolar AS 4.00% - 4.50% 4.42% - 5.00% US Dollar Deposits
Deposito China Yuan Renminbi 1.10% 1.60% Chinese Yuan Renminbi Deposits
Pada tanggal 31 Desember 2025 dan 2024, tidak As of 31 December 2025 and 2024, there are no cash
terdapat saldo kas dan setara kas yang ditempatkan and cash equivalents balances placed to any related
kepada pihak berelasi. parties.
Page 420
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/40 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Pada tanggal 31 Desember 2025, kas dan setara kas As at 31 December 2025, cash and cash equivalents
termasuk kas yang ditempatkan ke dalam rekening include the cash held in a special account and time
khusus dan deposito berjangka, dengan jatuh tempo deposits, with maturity of three months from the
tiga bulan dari tanggal penempatan, untuk devisa hasil placement date, for foreign exchange export proceeds
ekspor dari sumber daya alam terdiri dari rekening from natural resources consisting of special accounts
khusus sebesar AS$2.616.274 (31 Desember 2024: amounting to US$2,616,274 (31 December 2024:
AS$28.742.911) dan deposito berjangka sebesar nihil US$28,742,911) and time deposits amounting to nil
(31 Desember 2024: AS$29.500.000) sesuai dengan (31 December 2024: US$29,500,000) in accordance
Peraturan Pemerintah No. 8 Tahun 2025 (Catatan with the Government Regulation No. 8 of 2025 (Note
32h). 32h).
Eksposur maksimum terhadap risiko kredit pada akhir The maximum exposure to credit risk at the end of the
periode pelaporan adalah senilai jumlah tercatat dari reporting period is the carrying amount of each class
setiap kelas kas dan setara kas sebagaimana yang of cash and cash equivalents mentioned above.
dijabarkan di atas.
5. PIUTANG USAHA 5. TRADE RECEIVABLES
Rincian piutang usaha terdiri dari: The details of trade receivables consist of:
2025 2024
Pihak ketiga Third parties
Dolar AS US Dollars
Glencore International AG 8,794,090 - Glencore International AG
HK Golden Sand International Ltd. 8,411,031 5,084,310 HK Golden Sand International Ltd.
Caravel Carbons Limited 4,368,650 - Caravel Carbons Limited
Trafigura PTE Ltd. 4,231,558 4,481,746 Trafigura PTE Ltd.
China Bai Gui International 3,853,200 - China Bai Gui International
29,658,529 9,566,056
Pihak ketiga Third parties
Rupiah Rupiah
PT Riung Mitra Lestari 22,490,742 22,490,663 PT Riung Mitra Lestari
PT Paiton Energy - 3,104,371 PT Paiton Energy
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) - 2,716,265 (Persero)
PT Hardaya Mining Energy - 1,527,796 PT Hardaya Mining Energy
PT PLN Batubara Niaga - 432,801 PT PLN Batubara Niaga
Lain-lain (masing-masing kurang dari Others (each less than
(AS$1.000.000) 702,977 1,125,633 US$1,000,000)
Total pihak ketiga 23,193,719 31,397,529 Total third parties
Jumlah piutang usaha 52,852,248 40,963,585 Total trade receivables
Karena jatuh temponya yang pendek, jumlah tercatat Due to the short-term nature of trade receivables, their
piutang usaha kurang lebih sama dengan nilai carrying amount approximates their fair values.
wajarnya.
Eksposur maksimum risiko kredit pada tanggal The maximum exposure to credit risk at the reporting
pelaporan adalah sebesar nilai tercatat piutang usaha. date is the carrying value of trade receivables. The
Grup tidak menguasai aset-aset sebagai jaminan Group does not hold any collateral as security.
piutang.
Page 421
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/41 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
5. PIUTANG USAHA (lanjutan) 5. TRADE RECEIVABLES (continued)
Analisa umur piutang usaha adalah sebagai berikut: The aging analysis of trade receivables was as follows:
2025 2024
Lancar 52,014,272 39,360,270 Current
Lewat jatuh tempo Overdue
1 – 30 hari 243,145 1,429,314 1 – 30 days
31 – 60 hari 242,259 130 31 – 60 days
61 – 90 hari - 155 61 – 90 days
Lebih dari 90 hari 352,572 173,716 Over 90 days
Jumlah 52,852,248 40,963,585 Total
Rincian piutang usaha berdasarkan mata uang adalah Details of trade receivables based on currencies were
sebagai berikut: as follows:
2025 2024
Rupiah 23,193,719 31,397,529 Rupiah
Dolar AS 29,658,529 9,566,056 US Dollar
Jumlah 52,852,248 40,963,585 Total
Grup menerapkan metode sederhana untuk mengukur The Group applies the simplified approach to measure
kerugian kredit ekspektasian untuk seluruh piutang ECL for all trade receivables.
usaha.
Berdasarkan hasil penelaahan terhadap adanya Based on the results of review for impairment losses as
indikasi penurunan nilai pada tanggal 31 Desember of 31 December 2025 and 2024, management believes
2025 dan 2024, manajemen berkeyakinan bahwa that all trade receivables are collectible, and allowance
seluruh piutang usaha dapat tertagih, dan tidak for impairment losses are considered unnecessary.
diperlukan penyisihan cadangan atas kerugian
penurunan nilai.
6. PERSEDIAAN 6. INVENTORIES
Persediaan terdiri dari: Inventories consist of:
2025 2024
Batubara 11,514,563 11,238,838 Coal
Solar 3,581,182 1,937,502 Diesel fuel
Suku cadang 1,453,763 2,270,372 Spare parts
Ban 171,099 201,653 Tyres
Lain-lain (masing-masing kurang dari
AS$200.000) 111,918 165,354 Others (each less than US$200,000)
Jumlah 16,832,525 15,813,719 Total
Page 422
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/42 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
6. PERSEDIAAN (lanjutan) 6. INVENTORIES (continued)
Pada tanggal 31 Desember 2025, Grup telah As of 31 December 2025, the Group has insured
mengasuransikan persediaan tertentu terhadap certain inventories against all possible risks with third
seluruh risiko yang kemungkinan terjadi kepada pihak parties with coverage amount of Rp260,270,000,000
ketiga dengan nilai pertanggungan sebesar (equivalent to US$15,508,879) from PT Malacca Trust
Rp260.270.000.000 (setara dengan AS$15.508.879) Wuwungan Insurance and PT Asuransi Astra Buana
dari PT Malacca Trust Wuwungan Insurance dan PT (31 December 2024: Rp181,200,000,000 (equivalent
Asuransi Astra Buana (31 Desember 2024: to US$11,211,484) from PT Malacca Trust Wuwungan
Rp181.200.000.000 (setara dengan AS$11.211.484) Insurance and PT Asuransi Astra Buana), third
dari PT Malacca Trust Wuwungan Insurance dan PT parties, which in management’s opinion, is adequate
Asuransi Astra Buana), pihak ketiga, yang menurut to cover possible losses that may arise from such
pendapat manajemen telah memadai untuk menutup risks.
kemungkinan kerugian atas risiko tersebut.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, management
manajemen berkeyakinan bahwa tidak diperlukan believes that no provision for inventory decline in
penyisihan penurunan nilai pasar dan keusangan market value and obsolescence is necessary.
persediaan.
7. UANG MUKA 7. ADVANCES
2025 2024
Royalti 4,948,992 5,558,825 Royalty
Lain-lain (masing-masing kurang dari
AS$1.000.000) 1,294,742 561,880 Others (each less than US$1,000,000)
Jumlah 6,243,734 6,120,705 Total
Dikurangi: Bagian lancar (1,834,389) (1,824,405) Less: Current portion
Bagian tidak lancar 4,409,345 4,296,300 Non-current portion
8. DEPOSITO BERJANGKA 8. TIME DEPOSITS
2025 2024
China Yuan Renminbi Chinese Yuan Renminbi
PT Bank ICBC Indonesia 7,971,134 7,584,813 PT Bank ICBC Indonesia
Tingkat suku bunga kontraktual untuk deposito bank The contractual interest rates on long-term time
jangka panjang adalah sebagai berikut: deposits were as follows:
2025 2024
Deposito berjangka Time deposits
China Yuan Renminbi 1.20% - 1.40% 1.70% - 2.00% Chinese Yuan Renminbi
Periode jatuh tempo 6-12 bulan/ 6-12 bulan/ Maturity period
months months
Eksposur maksimum terhadap risiko kredit pada akhir The maximum exposure to credit risk at the end of the
periode pelaporan adalah senilai jumlah tercatat dari reporting period is the carrying amount of the time
deposito berjangka. deposits.
Page 423
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/43 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
9. INVESTASI PADA OBLIGASI PEMERINTAH DAN 9. INVESTMENT IN GOVERNMENT BONDS AND
OBLIGASI PATRIOT PATRIOT BONDS
2025 2024
Investasi pada obligasi pemerintah 8,882,963 8,719,093 Investment in government bonds
Investasi pada Obligasi Patriot 59,587,654 - Investment in Patriot Bonds
Jumlah 68,470,617 8,719,093 Total
a. Investasi pada obligasi pemerintah a. Investment in government bonds
Rincian aset keuangan pada nilai wajar melalui The details of financial assets at FVOCI were as
penghasilan komprehensif lain adalah sebagai follows:
berikut:
2025 2024
Saldo awal 8,719,093 10,082,907 Beginning balance
Keuntungan/(kerugian) Gain/(loss) on
perubahan nilai wajar 484,872 (306,403) changes in fair value
Penjualan investasi - (659,769) Sale of investment
Rugi selisih kurs (321,002) (397,642) Foreign exchange loss
Saldo akhir 8,882,963 8,719,093 Ending balance
Aset keuangan pada nilai wajar melalui Financial assets at FVOCI represent investments
penghasilan komprehensif lain terdiri dari investasi in debt securities in the form of Indonesian
pada utang berupa obligasi pemerintah Indonesia government bonds with coupon rates ranging from
dengan tingkat kupon berkisar dari 6,13% sampai 6.13% to 7.13% per annum with various
7,13% per tahun dengan beberapa periode jatuh maturities.
tempo.
Mutasi nilai wajar atas aset keuangan pada nilai Fair value movements in financial assets at
wajar melalui penghasilan komprehensif lain untuk FVOCI for the year ended 31 December 2025 was
tahun yang berakhir pada 31 Desember 2025 gain of US$484,872 (31 December 2024: loss of
adalah keuntungan sebesar AS$484.872 US$306,403) are presented in other
(31 Desember 2024: kerugian sebesar comprehensive income/(loss) for the year.
AS$306.403) disajikan pada
penghasilan/(kerugian) komprehensif lain tahun
berjalan.
Berdasarkan hasil peringkat obligasi dari Fitch Based on the results of the bond rating from Fitch
Rating, pemeringkat efek, pada bulan Desember Ratings, a securities rating agency, in December
2025 dan 2024, peringkat obligasi tersebut adalah 2025 and 2024, the bond ratings were as follows:
sebagai berikut:
2025 2024
Obligasi pemerintah Indonesia BBB BBB Indonesian government bonds
Page 424
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/44 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
9. INVESTASI PADA OBLIGASI PEMERINTAH DAN 9. INVESTMENT IN GOVERNMENT BONDS AND
OBLIGASI PATRIOT (lanjutan) PATRIOT BONDS (continued)
b. Investasi pada Obligasi Patriot b. Investment in Patriot Bonds
Pada tanggal 21 Oktober 2025, Grup membeli On 21 October 2025, the Group purchased
Obligasi Patriot dengan nilai nominal sebesar Patriot Bonds with nominal value of Rp1.0 trillion
Rp1,0 triliun (setara dengan AS$60.295.448) yang (equivalent to US$60,295,448) issued by PT
diterbitkan oleh PT Danantara Investment Danantara Investment Management (Persero)
Management (Persero) yang terdiri atas seri A dan consist of series A and series B amounting to
seri B masing-masing sejumlah Rp0,5 triliun Rp0.5 trillion (equivalent to US$30,147,724) and
(setara dengan AS$30.147.724) dan Rp0,5 triliun Rp0.5 trillion (equivalent to US$30,147,724),
(setara dengan AS$30.147.724), dengan suku respectively, which are fixed-rate debt securities
bunga tetap dan memiliki jatuh tempo kontraktual with a contractual maturity profile for 5 and 7
selama masing-masing 5 dan 7 tahun. Instrumen years, respectively. These debt instruments are
utang tersebut diterbitkan melalui mekanisme issued through private placement arrangements
private placement dan memberikan kupon tetap and bear a fixed coupon rate of 2% per annum.
sebesar 2% per tahun. Obligasi ini tidak dijamin The bonds are unsecured by specific collateral
dengan agunan khusus, namun didukung oleh but are backed by the issuer’s entire assets,
seluruh aset penerbit, baik yang ada saat ini both current and future, and are subordinated
maupun yang akan dimiliki di kemudian hari, dan without priority rights.
bersifat subordinasi tanpa hak prioritas.
Dalam menentukan nilai wajar, Grup In determining the fair value, the Group uses
menggunakan input penilaian yang tidak dapat unobservable valuation inputs that are
diobservasi dan signifikan terhadap pengukuran significant to the measurement as whole
secara keseluruhan karena instrumen utang because these debt instruments are not traded
tersebut tidak diperdagangkan di pasar aktif. Oleh in active markets. In this case, the difference
karena itu, selisih antara harga transaksi dan nilai between the transaction price and the fair value
wajar ditangguhkan, sebagaimana dijelaskan is deferred, as discussed in Note 2i.
dalam Catatan 2i.
Pada saat pengakuan awal, nilai wajar Obligasi At initial recognition, the fair value of Patriot
Patriot diperkirakan sebesar AS$47.497.418, Bonds was estimated at US$47,497,418,
dibandingkan dengan harga transaksi sebesar compared to a transaction price of
AS$60.295.448. Selisih yang ditangguhkan antara US$60,295,448. The deferred difference
harga transaksi dan nilai wajar sebesar between the transaction price and the fair value
AS$12.798.030 diakui dan akan diamortisasi of US$12,798,030 is recognised and will be
selama jangka waktu obligasi. Pada tanggal 31 amortised over the bond’s maturity period. As at
Desember 2025, nilai wajar Obligasi Patriot adalah 31 December 2025, the fair value of Patriot
sebesar AS$46.939.857. Bonds is US$46,939,857.
Mutasi investasi pada Obligasi Patriot pada The movement of the investment in Patriot
tanggal 31 Desember 2025 adalah sebagai berikut: Bonds as at 31 December 2025 was as follows:
2025
Saldo awal tahun - Balance at beginning of year
Transaksi baru 60,295,448 New transaction
Kerugian selisih kurs (707,794) Loss on foreign exchange
Saldo akhir tahun 59,587,654 Balance end of year
Page 425
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/45 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
9. INVESTASI PADA OBLIGASI PEMERINTAH DAN 9. INVESTMENT IN GOVERNMENT BONDS AND
OBLIGASI PATRIOT (lanjutan) PATRIOT BONDS (continued)
b. Investasi pada Obligasi Patriot (lanjutan) b. Investment in Patriot Bonds (continued)
Tabel di bawah ini menunjukkan pergerakan saldo The table below shows the movement of balance in
selisih yang ditangguhkan antara harga transaksi the deferred difference between the transaction
dan nilai wajar atas aset keuangan pada saat price and fair value in financial assets when
pengakuan awal, yang timbul karena penggunaan financial instruments were initially recognised,
teknik penilaian di mana tidak semua input because of the use of valuation techniques for
merupakan data yang dapat diobservasi di pasar. which not all the inputs were market observable
data.
2025
Saldo awal tahun - Balance at beginning of year
Penambahan 12,798,030 Additions
Pengurangan (150,233) Deductions
Saldo akhir tahun 12,647,797 Balance end of year
10. ASET TETAP 10. FIXED ASSETS
Rincian aset tetap adalah sebagai berikut: The details of fixed assets were as follows:
2025
Perbedaan
Saldo awal/ translasi/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Difference Ending
balance Additions Disposals Reclassification*) in translation balance
Harga perolehan Cost
Kepemilikan langsung Direct ownership
Bangunan 24,295,219 8,635,864 - 1,498 - 32,932,581 Buildings
Infrastruktur 1,460,030 - - 442,910 - 1,902,940 Infrastructures
Alat berat 307,605,056 6,384,135 (6,644,173) 20,940,387 - 328,285,405 Heavy equipment
Peralatan tambang 36,895,109 499,545 - 79,387 - 37,474,041 Mining equipment
Kapal tongkang 44,995,913 - (7,242,350) - (14,213) 37,739,350 Barges
Kapal tunda 35,055,892 - (6,028,864) - (6,844) 29,020,184 Tugboats
Mesin dan peralatan 7,658,492 1,129,613 (358,791) 88,871 (7,241) 8,510,944 Machinery and equipment
Peralatan kantor dan Office and mess
tempat tinggal 2,831,148 76,056 (4,216) - - 2,902,988 equipment
Kendaraan 3,064,661 174,429 (287,077) - - 2,952,013 Vehicles
Floating crane 28,725,000 - - - - 28,725,000 Floating cranes
Tangki penyimpanan gas 2,062,219 - (2,062,219) - - - LPG storage tanks
Subtotal 494,648,739 16,899,642 (22,627,690) 21,553,053 (28,298) 510,445,446 Sub-total
Aset dalam pembangunan Assets in progress
Mesin dan peralatan 188,095 26,978 - (125,387) - 89,686 Machinery and equipment
Infrastruktur 507,892 - - (442,910) - 64,982 Infrastructures
Bangunan 1,930,745 889,101 - (1,528,147) - 1,291,699 Buildings
Alat berat 605,638 1,073,197 - (598,026) - 1,080,809 Heavy equipment
Peralatan tambang 2,385,829 1,104,174 - 1,470,582 - 4,960,585 Mining equipment
Jumlah harga perolehan 500,266,938 19,993,092 (22,627,690) 20,329,165 (28,298) 517,933,207 Total cost
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Bangunan (14,104,028) (1,617,901) - - - (15,721,929) Buildings
Infrastruktur (762,888) (153,384) - - - (916,272) Infrastructures
Alat berat (198,776,216) (31,415,925) 6,644,173 (10,169,031) - (233,716,999) Heavy equipment
Peralatan tambang (23,701,043) (3,052,846) - - - (26,753,889) Mining equipment
Kapal tongkang (18,136,635) (2,579,978) 7,207,412 - 13,576 (13,495,625) Barges
Kapal tunda (16,411,983) (2,119,785) 5,761,808 - 6,572 (12,763,388) Tugboats
Mesin dan peralatan (5,140,749) (651,584) 338,870 - 7,176 (5,446,287) Machinery and equipment
Peralatan kantor dan Office and mess
tempat tinggal (2,352,213) (230,062) 3,993 - - (2,578,282) equipment
Kendaraan (1,701,795) (275,467) 261,513 - - (1,715,749) Vehicles
Floating crane (7,267,578) (1,795,313) - - - (9,062,891) Floating cranes
Tangki penyimpanan gas (966,658) (96,666) 1,063,324 - - - LPG storage tanks
Jumlah akumulasi Total accumulated
penyusutan (289,321,786) (43,988,911) 21,281,093 (10,169,031) 27,324 (322,171,311) depreciation
Penyisihan penurunan nilai (3,000,866) - 3,000,866 - - - Provision for impairment
Nilai buku bersih 207,944,286 195,761,896 Net book value
*)
Termasuk reklasifikasi dari akun aset hak-guna ke aset tetap sebesar AS$10.160.134 (Catatan 11)/Including reclassification from right-of-use assets to fixed assets
amounting to US$10,160,134 (Note 11)
Page 426
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/46 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
10. ASET TETAP (lanjutan) 10. FIXED ASSETS (continued)
2024
Perbedaan
Saldo awal/ translasi/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Difference Ending
balance Additions Disposals Reclassification*) in translation balance
Harga perolehan Cost
Kepemilikan langsung Direct ownership
Bangunan 22,993,538 1,537,342 (300,645) 64,984 - 24,295,219 Buildings
Infrastruktur 1,238,023 82,411 - 139,596 - 1,460,030 Infrastructures
Alat berat 324,680,999 8,132,931 (49,952,532) 24,743,658 - 307,605,056 Heavy equipment
Peralatan tambang 36,619,817 275,292 - - - 36,895,109 Mining equipment
Kapal tongkang 40,430,532 4,592,663 - - (27,282) 44,995,913 Barges
Kapal tunda 32,739,737 2,329,291 - - (13,136) 35,055,892 Tugboats
Mesin dan peralatan 7,006,022 1,202,227 (635,248) 99,312 (13,821) 7,658,492 Machinery and equipment
Peralatan kantor dan Office and mess
tempat tinggal 2,650,112 176,477 (11,329) 15,888 - 2,831,148 equipment
Kendaraan 2,825,574 297,533 (58,446) - - 3,064,661 Vehicles
Floating crane 28,218,749 10,500,000 (9,993,749) - - 28,725,000 Floating cranes
Tangki penyimpanan gas 2,062,219 - - - - 2,062,219 LPG storage tanks
Subtotal 501,465,322 29,126,167 (60,951,949) 25,063,438 (54,239) 494,648,739 Sub-total
Aset dalam pembangunan Assets in progress
Mesin dan peralatan 136,970 150,437 - (99,312) - 188,095 Machinery and equipment
Infrastruktur 204,580 442,908 - (139,596) - 507,892 Infrastructures
Bangunan - 1,995,729 - (64,984) - 1,930,745 Buildings
Alat berat 122,549 606,154 - (123,065) - 605,638 Heavy equipment
Peralatan kantor 15,888 - - (15,888) - - Office equipment
Peralatan tambang 268,761 2,117,068 - - - 2,385,829 Mining equipment
Jumlah harga perolehan 502,214,070 34,438,463 (60,951,949) 24,620,593 (54,239) 500,266,938 Total cost
Akumulasi penyusutan Accumulated depreciation
Kepemilikan langsung Direct ownership
Bangunan (13,006,539) (1,398,134) 300,645 - - (14,104,028) Buildings
Infrastruktur (622,435) (140,453) - - - (762,888) Infrastructures
Alat berat (205,280,537) (27,324,248) 49,141,996 (15,313,427) - (198,776,216) Heavy equipment
Peralatan tambang (20,707,102) (2,993,941) - - - (23,701,043) Mining equipment
Kapal tongkang (15,526,645) (2,634,685) - - 24,695 (18,136,635) Barges
Kapal tunda (14,293,242) (2,130,700) - - 11,959 (16,411,983) Tugboats
Mesin dan peralatan (4,601,533) (614,694) 61,751 - 13,727 (5,140,749) Machinery and equipment
Peralatan kantor dan Office and mess
tempat tinggal (2,122,949) (240,588) 11,324 - - (2,352,213) equipment
Kendaraan (1,502,519) (254,698) 55,422 - - (1,701,795) Vehicles
Floating crane (12,892,482) (1,818,358) 7,443,262 - - (7,267,578) Floating cranes
Tangki penyimpanan gas (837,770) (128,888) - - - (966,658) LPG storage tanks
Jumlah akumulasi Total accumulated
penyusutan (291,393,753) (39,679,387) 57,014,400 (15,313,427) 50,381 (289,321,786) depreciation
Penyisihan penurunan nilai (3,000,866) - - - - (3,000,866) Provision for impairment
Nilai buku bersih 207,819,451 207,944,286 Net book value
*)
Termasuk reklasifikasi dari akun aset hak-guna ke aset tetap sebesar AS$9.307.166 (Catatan 11)/Including reclassification from right-of-use assets to fixed assets amounting
to US$9,307,166 (Note 11)
Alokasi pembebanan penyusutan aset tetap pada The allocation of depreciation expenses for fixed
laporan laba rugi dan penghasilan komprehensif lain assets that have been charged to the consolidated
konsolidasian adalah sebagai berikut: statement of profit or loss and other comprehensive
income was as follows:
2025 2024
Beban pokok pendapatan (Catatan 26) 35,447,377 32,259,930 Cost of revenue (Note 26)
Beban penjualan (Catatan 27) 6,309,640 5,387,666 Selling expenses (Note 27)
Beban umum dan administrasi General and administrative expenses
(Catatan 28) 2,231,894 2,031,791 (Note 28)
Jumlah 43,988,911 39,679,387 Total
Page 427
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/47 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
10. ASET TETAP (lanjutan) 10. FIXED ASSETS (continued)
Rincian keuntungan dari penjualan aset tetap adalah Details of gain on sale of fixed assets were as follows:
sebagai berikut:
2025 2024
Penerimaan dari penjualan aset tetap 6,218,789 11,298,046 Proceeds from sale of fixed assets
Nilai buku bersih (1,346,597) (3,937,549) Net book value
Laba atas penjualan Gain on sale of
aset tetap (Catatan 30) 4,872,192 7,360,497 fixed assets (Note 30)
Untuk tahun yang berakhir pada tanggal 31 Desember For the year ended 31 December 2025, the net book
2025, nilai buku bersih aset tetap yang dilepaskan value of disposed fixed assets, which mainly related to
terutama terkait transaksi penjualan kapal tongkang, the sale of barges and tugboats was US$1,346,597.
kapal tunda adalah sebesar AS$1.346.597. Grup telah The Group recorded a gain on sale amounting to
membukukan keuntungan atas penjualan sebesar US$4,872,192.
AS$4.872.192.
Pada tanggal 31 Desember 2025 dan 2024, rincian As of 31 December 2025 and 2024, the details of
persentase penyelesaian dan estimasi waktu percentage of completion and estimated completion
penyelesaian untuk aset dalam pembangunan adalah dates of assets in progress were as follows:
sebagai berikut:
Persentase Nilai buku Estimasi
penyelesaian/ bersih/ waktu penyelesaian/
Percentage of Net book Estimated time
31 Desember 2025 completion value of completion 31 December 2025
Bangunan 0% - 76.66% 1,291,699 Mei - September 2026/ Buildings
May - September 2026
Peralatan tambang 0% - 98% 4,960,585 Januari - Desember 2026/ Mining equipment
January - December 2026
Alat berat 95% 1,080,809 Juni 2026/June 2026 Heavy equipment
Mesin dan peralatan 98% 89,686 Januari 2026/January 2026 Machinery and equipment
Infrastruktur 53.17% 64,982 March 2026/March 2026 Infrastructures
7,487,761
Persentase Nilai buku Estimasi
penyelesaian/ bersih/ waktu penyelesaian/
Percentage of Net book Estimated time
31 Desember 2024 completion value of completion 31 December 2024
Peralatan tambang 70% 2,385,829 Juli 2025/July 2025 Mining equipment
Bangunan 15% - 50% 1,930,745 Juni - Oktober 2025/ Buildings
June - October 2025
Alat berat 95% 605,638 Januari 2025/January 2025 Heavy equipment
Infrastruktur 92% 507,892 Maret 2025/March 2025 Infrastructures
Mesin dan peralatan 20% - 80% 188,095 Februari - Desember 2025/ Machinery and equipment
February - December 2025
5,618,199
Pada tanggal 31 Desember 2025 dan 2024, nilai As of 31 December 2025 and 2024, the costs of the
perolehan aset tetap Grup yang telah disusutkan Group’s fixed assets that have been fully depreciated
penuh namun masih digunakan adalah but are still being utilised amounted to
masing-masing sebesar AS$133.724.515 dan US$133,724,515 and US$91,083,938, respectively,
AS$91.083.938, yang terutama terdiri atas alat berat which mainly consist of heavy equipment and mining
dan peralatan tambang. equipment.
Page 428
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/48 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
10. ASET TETAP (lanjutan) 10. FIXED ASSETS (continued)
Grup memiliki hak penuh terhadap semua aset yang The Group has satisfactory rights to all assets
tercantum di laporan posisi keuangan konsolidasian, appearing in the consolidated statement of financial
dan tidak terdapat hak gadai atau sitaan atas aset position, and there are no liens and encumbrances on
Grup atau tidak ada aset yang dijadikan jaminan. the Group’s assets nor have any assets been pledged
as collateral.
Grup melakukan penilaian pada tanggal The Group performed an assessment as at
31 Desember 2025 untuk menentukan apakah 31 December 2025 to determine whether there were
terdapat fakta dan keadaan yang mengindikasikan any facts and circumstances indicating that the
bahwa nilai tercatat aset tetap Grup mungkin carrying value of the Group’s fixed assets may be
mengalami penurunan nilai. Grup menyimpulkan impaired. The Group concluded that there were no
bahwa tidak ada indikator penurunan nilai. impairment indicators.
Pada tanggal 31 Desember 2025, Grup mencatat As of 31 December 2025, the Group recorded a
pembalikan rugi penurunan nilai sebesar reversal on impairment loss of US$3,000,866 in profit
AS$3.000.866 pada laba rugi di dalam “lain-lain, or loss within “others, net” in order to provide reliable
bersih” untuk memberikan informasi yang andal dan and more relevant information. The impact of this
lebih relevan. Dampak atas perubahan tersebut tidak change was not material to the Group's consolidated
material terhadap laporan keuangan konsolidasian financial statements for the year ended 31 December
untuk tahun yang berakhir pada tanggal 31 Desember 2024.
2024.
Pada tanggal 31 Desember 2025, aset tetap dan aset As of 31 December 2025, fixed assets and right-of-use
hak-guna telah diasuransikan terhadap risiko assets are insured against fire, theft and other possible
kebakaran, pencurian dan risiko lainnya kepada pihak risks with third parties with total
ketiga, dengan total nilai pertanggungan sebesar coverage amounting to US$972,200,993 (2024:
AS$972.200.993 (2024: AS$1.130.331.660). US$1,130,331,660). Management believes that fixed
Manajemen berpendapat bahwa aset tetap dan aset assets and right-of-use assets as at 31 December
hak-guna pada tanggal 31 Desember 2025 telah 2025 were adequately insured.
diasuransikan secara memadai.
11. ASET HAK-GUNA DAN LIABILITAS SEWA 11. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
Rekonsiliasi aset hak-guna adalah sebagai berikut: The reconciliation of right-of-use assets was as follows:
2025
Saldo Saldo
awal/ akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Disposals Reclassifications balance
Harga perolehan Cost
Kendaraan 4,540,730 1,734,329 (1,436,956) - 4,838,103 Vehicles
Alat berat 164,439,631 10,383,135 - (20,329,165) 154,493,601 Heavy equipment
Jumlah harga perolehan 168,980,361 12,117,464 (1,436,956) (20,329,165) 159,331,704 Total cost
Akumulasi penyusutan Accumulated depreciation
Kendaraan (2,481,317) (1,322,547) 1,421,590 - (2,382,274) Vehicles
Alat berat (38,690,756) (19,102,261) - 10,169,031 (47,623,986) Heavy equipment
Jumlah akumulasi Total accumulated
penyusutan (41,172,073) (20,424,808) 1,421,590 10,169,031 (50,006,260) depreciation
Nilai buku bersih 127,808,288 109,325,444 Net book value
Page 429
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/49 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
11. ASET HAK-GUNA DAN LIABILITAS SEWA (lanjutan) 11. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
(continued)
2024
Saldo Saldo
awal/ akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Disposals Reclassifications balance
Harga perolehan Cost
Kendaraan 3,346,633 1,488,636 (294,539) - 4,540,730 Vehicles
Alat berat 124,033,271 65,026,953 - (24,620,593) 164,439,631 Heavy equipment
Jumlah harga perolehan 127,379,904 66,515,589 (294,539) (24,620,593) 168,980,361 Total cost
Akumulasi penyusutan Accumulated depreciation
Kendaraan (1,606,807) (1,169,049) 294,539 - (2,481,317) Vehicles
Alat berat (33,334,115) (20,670,068) - 15,313,427 (38,690,756) Heavy equipment
Jumlah akumulasi Total accumulated
penyusutan (34,940,922) (21,839,117) 294,539 15,313,427 (41,172,073) depreciation
Nilai buku bersih 92,438,982 127,808,288 Net book value
Grup melakukan penilaian pada tanggal The Group performed an assessment as at
31 Desember 2025 untuk menentukan apakah 31 December 2025 to determine whether there were
terdapat fakta dan keadaan yang mengindikasikan any facts and circumstances indicating that the
bahwa nilai tercatat aset hak-guna Grup mungkin carrying value of the Group’s right-of-use assets may
mengalami penurunan nilai. Grup menyimpulkan be impaired. The Group concluded that there were no
bahwa tidak ada indikator penurunan nilai. impairment indicators.
Pada tanggal 31 Desember 2025 dan 2024, aset hak- As of 31 December 2025 and 2024 right-of-use assets
guna telah diasuransikan terhadap risiko kebakaran, are insured against fire, theft and other possible risks
pencurian dan risiko lainnya kepada pihak ketiga with third parties (Note 10).
(Catatan 10).
Rincian liabilitas sewa adalah sebagai berikut: The details of lease liabilities were as follows:
2025 2024
Pihak ketiga Third parties
PT Komatsu Astra Finance 39,412,936 69,068,599 PT Komatsu Astra Finance
PT Surya Artha Nusantara Finance 6,516,619 11,633,352 PT Surya Artha Nusantara Finance
PT Adira Dinamika Multi Finance Tbk 2,537,901 4,745,359 PT Adira Dinamika Multi Finance Tbk
PT Bumiputera - BOT Finance 124,947 177,755 PT Bumiputera - BOT Finance
Sub-total 48,592,403 85,625,065 Sub-total
Pihak berelasi (Catatan 31) 2,464,691 2,082,041 Related parties (Note 31)
Jumlah 51,057,094 87,707,106 Total
Bagian jangka pendek (31,434,013) (45,026,095) Current portion
Bagian jangka panjang 19,623,081 42,681,011 Non-current portion
Page 430
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/50 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
11. ASET HAK-GUNA DAN LIABILITAS SEWA (lanjutan) 11. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
(continued)
Pembayaran sewa minimum masa depan: Future minimum lease payments:
2025 2024
Bagian yang jatuh tempo dalam
satu tahun 34,124,074 50,589,148 Current maturity
Lebih dari 1 sampai 5 tahun 20,536,010 45,595,481 More than 1 year to 5 years
Jumlah 54,660,084 96,184,629 Total
Dikurangi biaya bunga (3,602,990) (8,477,523) Less amount applicable to interest
Nilai kini pembayaran Present value of minimum lease
sewa minimum 51,057,094 87,707,106 payments
Bagian jangka pendek (31,434,013) (45,026,095) Current portion
Liabilitas sewa - Lease liabilities -
jangka panjang 19,623,081 42,681,011 long-term portion
Jumlah yang diakui dalam laba rugi adalah sebagai Amounts recognised in the profit or loss were as
berikut: follows:
2025 2024
Bunga atas liabilitas sewa 5,868,537 6,826,494 Interest on lease liabilities
Beban amortisasi aset hak-guna Amortisation of right-of-use assets
Beban pokok pendapatan (Catatan 26) 20,424,808 21,839,117 Cost of revenue (Note 26)
Beban yang terkait dengan sewa Expense relating
jangka pendek dan to short-term leases
aset bernilai rendah 6,501,396 5,098,535 and low-value assets
Jumlah 32,794,741 33,764,146 Total
12. PROPERTI INVESTASI 12. INVESTMENT PROPERTIES
Rincian properti investasi adalah sebagai berikut: The details of investment properties were as follows:
2025
Akuisisi Perbedaan
Saldo awal/ entitas anak/ translasi/ Saldo akhir/
Beginning Penambahan/ Acquisition Pengurangan/ Difference Ending
balance Additions of subsidiary Disposals in translation balance
Harga perolehan Cost
Tanah 17,203,549 - - - (365,246) 16,838,303 Lands
Bangunan 12,997,311 5,630 - (74,059) 12,928,882 Buildings
Jumlah harga perolehan 30,200,860 5,630 - (74,059) (365,246) 29,767,185 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan (7,765,358) (642,960) - 55,718 - (8,352,600) Buildings
Nilai tercatat neto 22,435,502 21,414,585 Net carrying value
2024
Akuisisi Perbedaan
Saldo awal/ entitas anak/ translasi/ Saldo akhir/
Beginning Penambahan/ Acquisition Pengurangan/ Difference Ending
balance Additions of subsidiary Disposals in translation balance
Harga perolehan Cost
Tanah 7,317,149 - 10,509,340 - (622,940) 17,203,549 Lands
Bangunan 13,906,694 23,210 - (932,593) - 12,997,311 Buildings
Jumlah harga perolehan 21,223,843 23,210 10,509,340 (932,593) (622,940) 30,200,860 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan (7,582,159) (683,005) - 499,806 - (7,765,358) Buildings
Nilai tercatat neto 13,641,684 22,435,502 Net carrying value
Page 431
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/51 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. PROPERTI INVESTASI (lanjutan) 12. INVESTMENT PROPERTIES (continued)
Pendapatan sewa yang diperoleh dari properti Rental income derived from investment properties for
investasi untuk 31 Desember 2025 dan 2024 masing- the years ended 31 December 2025 and 2024
masing sebesar AS$625.762 dan AS$840.203 amounted to US$625,762 and US$840,203
(Catatan 30), yang diakui sebagai bagian dari “Lain- (Note 30), respectively, which was recognised as part
lain, bersih” dalam laporan laba rugi dan penghasilan of “Others, net” in the consolidated statement of profit
komprehensif lain konsolidasian. or loss and other comprehensive income.
Rincian keuntungan dari penjualan properti investasi Details of gain on sale of investment properties were
adalah sebagai berikut: as follows:
2025 2024
Penerimaan dari penjualan Proceeds from sale of
properti investasi 18,353 1,425,075 investment properties
Nilai buku bersih (18,341) (432,787) Net book value
Laba atas penjualan Gain on sale of investment
properti investasi (Catatan 30) 12 992,288 properties (Note 30)
Beban penyusutan atas properti investasi dicatat pada Depreciation expenses for investment properties were
laporan laba rugi dan penghasilan komprehensif lain recorded in the consolidated statement of profit or loss
konsolidasian sebagai bagian dari beban umum dan and other comprehensive income as part of general
administrasi (Catatan 28) untuk tahun yang berakhir and administrative expenses (Note 28) for the years
pada tanggal 31 Desember 2025 dan 2024. ended 31 December 2025 and 2024.
Jenis kepemilikan hak atas tanah Grup, berupa HGB The Group’s titles of ownership on its land rights, are in
yang berlaku selama 20 (dua puluh) tahun. Manajemen the form of HGB, which are valid for 20 (twenty) years.
berkeyakinan bahwa kepemilikan hak atas tanah Management believes that the said titles of land right
tersebut dapat diperbaharui/diperpanjang pada saat ownership can be renewed/extended upon their expiry,
jatuh tempo yang berkisar antara tahun 2028 sampai which are ranging from 2028 to 2043. The Group's
dengan tahun 2043. Manajemen Grup meyakini bahwa management believes that there will be no difficulty in
tidak akan ada kesulitan dalam memperpanjang hak the extension of the land rights.
atas tanah tersebut.
Pada tanggal 2 Oktober 2024, MPM mengakuisisi 59% On 2 October 2024, MPM acquired a further 59% of
saham tambahan, sebanyak 1.208.792 saham dan the share amounting to 1,208,792 shares and obtained
memperoleh pengendalian atas PT Tasti Laurenco, control of PT Tasti Laurenco, with a consideration paid
dengan imbalan yang dibayarkan sebesar amounting to Rp120,879,200,000 (equivalent to
Rp120.879.200.000 (setara dengan AS$7.950.487). US$7,950,487). This share acquisition transaction has
Transaksi akuisisi saham ini dicatat sebagai akuisisi been accounted for as an asset acquisition rather than
aset dan bukan sebagai kombinasi bisnis karena tidak a business combination as there is no input, process
ada input, proses dan output yang melekat pada aset and output attached to the assets that would meet the
tersebut yang memenuhi definisi bisnis berdasarkan definition of a business under SFAS. The Company
PSAK. Perusahaan mengakui aset pada saat recognised the assets at the time the transfer took
pengalihan dilakukan, sehingga nilai buku atas properti place, resulting in the book value of the Company's
investasi Perusahaan bertambah menjadi investment property increasing to US$10,509,340.
AS$10.509.340.
Page 432
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/52 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. PROPERTI INVESTASI (lanjutan) 12. INVESTMENT PROPERTIES (continued)
Pada tanggal 31 Desember 2025 dan 2024, nilai wajar As of 31 December 2025 and 2024, the fair value of
properti investasi masing-masing sebesar investment properties amounted to US$34,407,142
AS$34.407.142 dan AS$35.148.801. Nilai wajar and US$35,148,801, respectively. Fair value of the
properti investasi didasarkan pada penilaian yang investment properties are based on valuations
dilakukan oleh KJPP Dasa’at Yudistira dan Rekan dan performed by KJPP Dasa’at Yudistira dan Rekan and
KJPP Rengganis, Hamid dan Rekan, penilai KJPP Rengganis, Hamid dan Rekan, accredited
independen yang terakreditasi. Pengukuran nilai wajar independent valuer. The fair value measurement of
properti investasi pada 31 Desember 2025 dan 2024 investment properties on 31 December 2025 and 2024
menggunakan hirarki nilai wajar Tingkat 2. Hirarki nilai uses a Level 2 fair value hierarchy. The Level 2 fair
wajar Tingkat 2 dari properti investasi atas tanah dan value hierarchy of investment property of land and
bangunan dihitung dengan menggunakan pendekatan buildings are calculated using the market data
data pasar. Input yang paling signifikan dalam approach. The most significant input into this valuation
pendekatan penilaian ini adalah asumsi harga per approach is the price per square meter assumption
meter yang didasarkan dari perbandingan harga pasar which is based on the comparison of market price of
properti sejenis. similar properties.
Manajemen Grup berpendapat bahwa tidak terdapat The Group’s management is of the opinion that there
fakta dan kondisi selama tahun berjalan yang are no facts and circumstances during the year that
mengindikasikan adanya penurunan nilai atas properti indicate that investment properties are impaired.
investasi.
13. PROPERTI PERTAMBANGAN 13. MINING PROPERTIES
2025 2024
Harga perolehan Acquisition cost
Saldo awal 10,656,794 10,656,794 Beginning balance
Saldo akhir 10,656,794 10,656,794 Ending balance
Akumulasi deplesi Accumulated depletion
Saldo awal (5,058,531) (4,736,366) Beginning balance
Pembebanan tahun berjalan (341,019) (322,165) Charges for the year
Saldo akhir (5,399,550) (5,058,531) Ending balance
Nilai tercatat bersih 5,257,244 5,598,263 Net carrying value
Grup melakukan penilaian pada tanggal The Group performed an assessment as at
31 Desember 2025 untuk menentukan apakah 31 December 2025 to determine whether there were
terdapat fakta dan keadaan yang mengindikasikan any facts and circumstances indicating that the
bahwa nilai tercatat properti pertambangan Grup carrying value of the Group’s mining properties may be
mungkin mengalami penurunan nilai. Grup impaired. The Group concluded that there were no
menyimpulkan bahwa tidak ada indikator penurunan impairment indicators.
nilai.
Page 433
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/53 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
14. UANG MUKA PEMBELIAN ASET TETAP 14. ADVANCE PAYMENTS FOR PURCHASE OF FIXED
ASSETS
Rincian uang muka pembelian aset tetap adalah The details of advance payments for purchase of fixed
sebagai berikut: assets were as follows:
2025 2024
Alat berat 2,581,274 990,904 Heavy equipment
Alat dan perlengkapan 297,185 - Tools and equipment
Bangunan 277,026 7,529,924 Buildings
Lain-lain 66,589 61,208 Others
Jumlah 3,222,074 8,582,036 Total
15. UTANG USAHA 15. TRADE PAYABLES
Utang usaha merupakan utang atas pembelian barang Trade payables represent payables for purchase of
dan jasa kepada pihak ketiga dan pihak berelasi. goods and services to third parties and related parties.
Rincian akun adalah sebagai berikut: The details were as follows:
2025 2024
Pihak ketiga Third parties
PT Riung Mitra Lestari 26,419,711 25,425,675 PT Riung Mitra Lestari
PT Fortuna Abadi Permai 4,147,702 681,818 PT Fortuna Abadi Permai
PT United Tractors Tbk 2,465,076 3,823,915 PT United Tractors Tbk
PT Karya Teknik Utama - 8,400,000 PT Karya Teknik Utama
PT Triputra Energi Megatara - 2,837,893 PT Triputra Energi Megatara
Lain-lain (masing-masing kurang dari Others (each less than
AS$1.000.000) 5,446,418 7,335,765 US$1,000,000)
Total pihak ketiga 38,478,907 48,505,066 Total third parties
Pihak berelasi (Catatan 31) 3,823,230 3,841,574 Related parties (Note 31)
Jumlah 42,302,137 52,346,640 Total
Rincian utang usaha berdasarkan mata uang adalah Details of trade payables based on currencies were as
sebagai berikut: follows:
2025 2024
Rupiah 42,197,387 43,633,550 Rupiah
Dolar AS 65,346 8,675,772 US Dollar
Dolar Singapura 39,404 37,318 Singapore Dollar
Jumlah 42,302,137 52,346,640 Total
Page 434
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/54 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
16. BEBAN AKRUAL DAN LIABILITAS IMBALAN KERJA 16. ACCRUED EXPENSES AND SHORT-TERM
JANGKA PENDEK EMPLOYEE BENEFITS LIABILITY
a. Beban akrual a. Accrued expenses
2025 2024
Pembelian material 5,703,092 2,492,223 Purchase of material
Domestic Market Obligation (“DMO”) Domestic Market Obligation
(Catatan 32g) 4,285,666 714,060 (“DMO”) (Note 32g)
Royalti 126,929 54,870 Royalty
Bunga 62,692 127,922 Interest
Jasa tenaga ahli 62,171 25,073 Professional fees
Lain-lain 87,006 119,170 Others
Jumlah 10,327,556 3,533,318 Total
b. Liabilitas imbalan kerja jangka pendek b. Short-term employee benefits liability
Akun ini masing-masing sebesar AS$1.918.072 dan This account amounted to US$1,918,072 and
AS$267.401 pada tahun 2025 dan 2024, terutama US$267,401 in 2025 and 2024, respectively, and
terdiri dari gaji dan tunjangan. mainly consists of employees’ salaries and benefits.
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
2025 2024
Entitas anak Subsidiaries
Pajak Pertambahan Nilai (“PPN”) 62,942,916 76,653,412 Value Added Tax (“VAT”)
Pajak penghasilan badan 50,338,847 69,965,414 Corporate income tax
Pajak penghasilan pasal 21 217,530 319,957 Income tax article 21
Pajak penghasilan pasal 23 213,378 - Income tax article 23
Jumlah 113,712,671 146,938,783 Total
Bagian lancar Current portion
PPN 62,942,916 76,653,412 VAT
Pajak penghasilan badan 2,032,695 - Corporate income tax
Pajak penghasilan pasal 21 217,530 319,957 Income tax article 21
Pajak penghasilan pasal 23 213,378 - Income tax article 23
65,406,519 76,973,369
Bagian tidak lancar Non-current portion
Pajak penghasilan badan 48,306,152 69,965,414 Corporate income tax
Page 435
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/55 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
b. Utang pajak b. Taxes payable
2025 2024
Pajak penghasilan badan 1,012,894 59,012 Corporate income tax
Pajak lain-lain: Other taxes:
- PPN 2,680,626 1,955,247 VAT -
- Pasal 25 1,651,127 3,992,792 Article 25 -
- Pasal 23 1,190,667 1,870,007 Article 23 -
- Pasal 15 75,808 66,822 Article 15 -
- Pasal 22 13,650 - Article 22 -
- Pasal 4 ayat 2 5,785 16,097 Article 4(2) -
- Pasal 21 281 3,321 Article 21 -
Jumlah 5,617,944 7,904,286 Total
c. Beban pajak final dan pajak penghasilan c. Final and income tax expenses
2025 2024
Entitas anak Subsidiary
Beban pajak final 307,717 383,892 Final tax expense
Entitas anak Subsidiaries
Pajak kini 19,906,923 29,963,884 Current tax
Pajak tangguhan 193,581 (364,407) Deferred tax
Jumlah beban pajak penghasilan 20,100,504 29,599,477 Total income tax expense
Rekonsiliasi antara beban pajak penghasilan yang The reconciliation between income tax expense as
dihitung dengan menggunakan tarif pajak yang computed with the applicable tax rate from
berlaku dari laba konsolidasian sebelum pajak consolidated income before income tax and income
penghasilan dengan beban pajak penghasilan tax expense for the years ended 31 December 2025
untuk tahun yang berakhir 31 Desember 2025 dan and 2024 was as follows:
2024 adalah sebagai berikut:
2025 2024
Laba konsolidasian sebelum Consolidated profit before
pajak penghasilan 90,635,770 146,515,045 income tax
Pajak penghasilan Income tax based
dengan tarif yang berlaku 19,939,869 32,233,310 on applicable tax rate
Pengaruh pajak atas beda tetap 2,000,381 22,034 Tax effect of permanent difference
Aset pajak tangguhan Unrecognised
yang tidak diakui, neto 364,058 204,579 deferred tax assets, net
Penyesuaian pajak tangguhan
tahun sebelumnya (2,203,804) (2,860,446) Prior year deferred tax adjustment
Beban pajak penghasilan, neto 20,100,504 29,599,477 Income tax expense, net
Page 436
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/56 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
c. Beban pajak final dan pajak penghasilan c. Final and income tax expenses (continued)
(lanjutan)
Rekonsiliasi antara laba sebelum pajak penghasilan The reconciliation between the profit before income
Perusahaan dengan estimasi penghasilan kena tax of the Company and the Company’s estimated
pajak Perusahaan adalah sebagai berikut: taxable income was as follows:
2025 2024
Laba konsolidasian sebelum Consolidated profit before
pajak penghasilan 90,635,770 146,515,045 income tax
Penyesuaian untuk jurnal Adjusted for consolidation
eliminasi konsolidasian 119,815,610 119,646,130 elimination entries
Dikurangi: laba sebelum Less: profit before income
pajak entitas anak (92,363,303) (147,163,441) tax subsidiaries
Laba sebelum pajak Profit before income tax -
penghasilan - Perusahaan 118,088,077 118,997,734 the Company
Beda tetap: Permanent differences:
Pendapatan dividen (119,606,929) (119,937,598) Dividend income
Pendapatan bunga (224,559) (9,920) Interest income
Beban yang tidak
dapat dikurangkan 103,900 19,879 Non-deductible expenses
Rugi fiskal Perusahaan Tax loss of the Company
tahun berjalan (1,639,511) (929,905) for the year
Total rugi fiskal Perusahaan The Company’s total tax losses
lima tahun terakhir (4,604,929) (3,180,857) for the last five fiscal year
Rugi pajak dapat dikompensasikan dengan laba The tax losses can be utilised against the taxable
kena pajak pada masa lima tahun mendatang sejak income for a period of five years subsequent to the
kerugian fiskal terjadi. Rincian rugi pajak Grup year the fiscal loss was incurred. The Group's tax
adalah sebagai berikut: losses are as follows:
2025 2024
Kompensasi kerugian fiskal: Fiscal losses carried-forward:
2020 - 197,967 2020
2021 315,179 315,179 2021
2022 826,393 826,393 2022
2023 911,413 911,413 2023
2024 929,905 929,905 2024
2025 1,639,511 - 2025
Jumlah 4,622,401 3,180,857 Total
Page 437
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/57 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
c. Beban pajak final dan pajak penghasilan c. Final and income tax expenses (continued)
(lanjutan)
Estimasi rugi fiskal Perusahaan untuk tahun yang The estimated tax loss of the Company for the
berakhir 31 Desember 2025 dan 2024 seperti yang years ended 31 December 2025 and 2024, as
ditunjukkan di atas digunakan sebagai dasar shown above, is used as the basis for the
penyusunan Surat Pemberitahuan Tahunan (SPT) preparation of the 2025 and 2024 annual corporate
untuk tahun 2025 dan 2024. income tax return.
Berdasarkan peraturan perpajakan di Indonesia, Under Indonesian taxation laws, tax losses may be
rugi fiskal dapat dikompensasi untuk jangka waktu 5 carried forward for a period of 5 (five) years. The
(lima) tahun. Perusahaan menyampaikan SPT Company submits SPT on the basis of self-
berdasarkan self-assessment. Aparat pajak dapat assessment. The tax authorities may assess or
menetapkan atau mengubah besarnya liabilitas amend taxes within 5 (five) years from the date
pajak dalam batas waktu 5 (lima) tahun sejak when the tax was payable.
tanggal terutangnya pajak penghasilan.
d. Aset/(liabilitas) pajak tangguhan d. Deferred tax assets/(liabilities)
2025 2024
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Keuntungan belum
terealisasi persediaan 165,313 169,806 Unrealised gain of inventories
Entitas Anak Subsidiaries
Aset tetap 560,433 944,129 Fixed assets
Liabilitas imbalan kerja 438,514 381,964 Employee benefits liability
Penyisihan kerugian
penurunan nilai Allowance for impairment losses
piutang lain-lain 221,910 221,910 on other receivables
Keuntungan perubahan
nilai wajar aset Gain on changes in fair value of
yang diukur melalui financial assets measured
penghasilan komprehensif lain (99,280) (6,655) at FVOCI
Jumlah 1,286,890 1,711,154 Total
Liabilitas pajak tangguhan Deferred tax liabilities
Entitas Anak Subsidiaries
Perbedaan perlakuan Difference between
aset hak-guna antara commercial and tax treatment
komersial dan fiskal (24,051,598) (28,117,823) of right-of-use assets
Perbedaan perlakuan Difference between
liabilitas sewa antara commercial and tax treatment
komersial dan fiskal 11,232,561 19,295,563 of lease liabilities
Aset tetap 683,646 (3,318,988) Fixed assets
Liabilitas imbalan kerja karyawan 739,989 665,155 Employee benefits liability
Keuntungan perubahan
nilai wajar aset Gain on changes in fair value of
yang diukur melalui financial assets measured
penghasilan komprehensif lain (14,294) (249) at FVOCI
Lainnya 42,371 (53,771) Others
Jumlah (11,367,325) (11,530,113) Total
Page 438
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/58 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
d. Aset/(liabilitas) pajak tangguhan (lanjutan) d. Deferred tax assets/(liabilities) (continued)
Manajemen berpendapat bahwa aset pajak Management is of the opinion that the deferred tax
tangguhan diperkirakan dapat dipulihkan pada assets are expected to be realised in the future.
periode mendatang.
Grup tidak mengakui aset pajak tangguhan atas The Group did not recognise deferred tax assets on
saldo rugi fiskal sebesar AS$4.622.401 (2024: tax loss carry forwards of US$4,622,401 (2024:
AS$3.180.857). US$3,180,857).
2025 2024
Aset pajak tangguhan Deferred tax assets at the
pada awal tahun 1,711,154 1,718,136 beginning of the year
Dibebankan ke Charged to
laba rugi konsolidasian (338,382) (21,910) consolidated profit or loss
(Dibebankan)/dikreditkan ke (Charged)/credited to
ekuitas (85,882) 14,928 equity
Aset pajak tangguhan Deferred tax assets at the
pada akhir tahun 1,286,890 1,711,154 end of the year
Liabilitas pajak tangguhan Deferred tax liabilities at the
pada awal tahun (11,530,113) (11,871,503) beginning of the year
Dikreditkan ke Credited to
laba rugi konsolidasian 144,801 386,317 consolidated profit or loss
Dikreditkan/(dibebankan) ke Credited/(charged) to
ekuitas 17,987 (44,927) equity
Liabilitas pajak tangguhan Deferred tax liabilities at the
pada akhir tahun (11,367,325) (11,530,113) end of the year
e. Audit dan litigasi pajak e. Tax audits and litigation
Pada bulan Juni 2025, MIP mengajukan keberatan In June 2025, MIP filed an objection on the
atas Surat Ketetapan Pajak Lebih Bayar Pajak Corporate Income Tax Overpayment Assessment
Penghasilan Badan untuk tahun pajak 2023. Lihat Letter for the 2023 fiscal year. Refer to Note 37 for
Catatan 37 untuk kejadian setelah periode the event after reporting period.
pelaporan.
Sampai dengan tanggal laporan keuangan As at the date of these consolidated financial
konsolidasian ini, pajak berikut sedang dalam statements, the following taxes are still in the
proses audit oleh DJP: process of audits by the DGT:
- PPh Badan di MIP dan MKP untuk tahun pajak - Corporate income tax of MIP and MKP for fiscal
2024. year of 2024.
Page 439
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/59 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
f. Administrasi pajak di Indonesia f. Tax administration in Indonesia
Undang-Undang perpajakan yang berlaku di The taxation laws of Indonesia require that each
Indonesia mengatur bahwa masing-masing entitas company in the Group calculates and pays tax on
dalam Grup menghitung dan membayar sendiri the basis of self-assessment. Under the prevailing
besarnya jumlah pajak yang terutang. Berdasarkan regulations, the DGT may assess or amend taxes
peraturan perundang-undangan yang berlaku, DJP within five years of the time the tax becomes due.
dapat menetapkan atau mengubah jumlah pajak
terutang dalam jangka waktu lima tahun sejak saat
terutangnya pajak.
Pada tanggal 31 Desember 2024, Peraturan On 31 December 2024, the Minister of Finance
Menteri Keuangan No. 136 Tahun 2024 (“PMK- Regulation No. 136 Year 2024 (“PMK-136”) was
136”) diberlakukan di Indonesia, yurisdiksi tempat enacted in Indonesia, the jurisdiction in which the
perusahaan didirikan, dan mulai berlaku sejak 1 Company is incorporated, and will come into effect
Januari 2025. from 1 January 2025.
Grup berada dalam cakupan aturan model Pilar The Group is within the scope of the Organisation
Dua Organisation for Economic Co-operation and for Economic Co-operation and Development
Development (“OECD”) dan menerapkan (“OECD”) Pillar Two model rules and applied the
pengecualian untuk mengakui dan mengungkapkan exception to recognising and disclosing information
informasi tentang aset dan liabilitas pajak about deferred tax assets and liabilities relating to
tangguhan yang berkaitan dengan pajak Pillar Two income taxes from 1 January 2025.
penghasilan Pilar Dua sejak 1 Januari 2025.
Untuk yurisdiksi Indonesia, Grup memenuhi For the Indonesian jusrisdiction, the Group meets
relaksasi dalam Transitional Country-by-Country the Transitional Country-by-Country Reporting
Reporting (“CbCR”) Safe Harbour berdasarkan (“CbCR”) Safe Harbour relief under the Pillar Two
ketentuan Pilar Dua sehingga tidak ada tambahan rules, therefore, there was no top-up tax required for
pajak yang diperlukan untuk tahun yang berakhir 31 the year ended 31 December 2025.
Desember 2025.
18. PENYISIHAN PENGELOLAAN DAN REKLAMASI 18. PROVISION FOR ENVIRONMENTAL AND
LINGKUNGAN HIDUP RECLAMATION COSTS
Pada tanggal 31 Desember 2025 dan 2024, mutasi As of 31 December 2025 and 2024, the movement of
penyisihan pengelolaan dan reklamasi lingkungan provision for environmental and reclamation costs were
hidup adalah sebagai berikut: as follows:
2025 2024
Saldo awal 4,582,975 4,405,397 Beginning balance
Penyisihan pada tahun berjalan 683,053 177,578 Provision during the year
Saldo akhir 5,266,028 4,582,975 Ending balance
Pada tanggal 31 Desember 2025, penyisihan As of 31 December 2025, the provision for
pengelolaan dan reklamasi lingkungan hidup environmental management and reclamation is
dijaminkan dengan deposito berjangka dari PT Bank guaranteed by time deposits from PT Bank Rakyat
Rakyat Indonesia (Persero) Tbk. Grup telah menjamin Indonesia (Persero) Tbk. The Group has guaranteed
deposito berjangka dalam Rupiah dengan total sebesar time deposits in Rupiah totaling Rp15,451,017,907 or
Rp15.451.017.907 atau setara dengan AS$920.690 equivalent to US$920,690 and time deposits in US
dan deposito berjangka dalam Dolar AS dengan jumlah Dollars totaling US$1,663,301. As of 31 December
sebesar AS$1.663.301. Pada tanggal 31 Desember 2025, these time deposits were recorded as “restricted
2025, deposito berjangka tersebut dicatat sebagai “kas funds”.
yang dibatasi penggunaannya”.
Page 440
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/60 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
18. PENYISIHAN PENGELOLAAN DAN REKLAMASI 18. PROVISION FOR ENVIRONMENTAL AND
LINGKUNGAN HIDUP (lanjutan) RECLAMATION COSTS (continued)
Pada tanggal 31 Desember 2024, penyisihan As of 31 December 2024, the provision for
pengelolaan dan reklamasi lingkungan hidup environmental management and reclamation is
dijaminkan dengan deposito berjangka dari PT Bank guaranteed by time deposits from PT Bank Mandiri
Mandiri (Persero) Tbk dan PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Rakyat Indonesia
(Persero) Tbk. Grup telah menjamin deposito (Persero) Tbk. The Group has guaranteed time
berjangka dalam Rupiah dengan total sebesar deposits in Rupiah totaling Rp13,151,107,235 or
Rp13.151.107.235 atau setara dengan AS$813.705 equivalent to US$813,705 and time deposits in US
dan deposito berjangka dalam Dolar AS dengan total Dollars totaling US$1,568,618. As of 31 December
sebesar AS$1.568.618. Pada tanggal 31 Desember 2024, these time deposits were recorded as “restricted
2024, deposito berjangka tersebut dicatat sebagai “kas funds”.
yang dibatasi penggunaannya”.
19. LIABILITAS IMBALAN KERJA KARYAWAN 19. EMPLOYEE BENEFITS LIABILITY
Grup mencatat liabilitas imbalan kerja jangka panjang The Group recorded long-term employee benefits
karyawan berdasarkan hasil perhitungan aktuaria yang liabilities based on the calculation performed by
dilakukan oleh aktuaris independen yang memenuhi the independent qualified actuary, Kantor Konsultan
syarat, Kantor Konsultan Aktuaria Riana dan Rekan Aktuaria Riana dan Rekan using the “Projected Unit
dengan menggunakan metode “Projected Unit Credit”. Credit” method. The primary assumptions used in the
Asumsi utama yang digunakan untuk perhitungan actuarial calculations were as follows:
aktuaris tersebut adalah sebagai berikut:
2025 2024
Tingkat diskonto 6.00% - 6.75% 7.00% - 7.25% Discount rate
Kenaikan tingkat gaji masa datang 8.00% 8.00% Future salary increases per annum
Tingkat kematian 100% TMI 4 100% TMI 4 Mortality rate
Tingkat cacat 10% TMI 4 10% TMI 4 Disability rate
Umur pensiun 52 - 65 tahun 52 - 65 tahun Retirement age
atau saat 4 Juni atau saat 4 Juni
2034, mana 2034, mana
yang lebih dulu/ yang lebih dulu/
52 - 65 years or 52 - 65 years or
4 June 2034, 4 June 2034,
whichever whichever
comes first comes first
Beban imbalan kerja karyawan yang diakui dalam Employee benefits expense recognised in the
laporan laba rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and other
konsolidasian adalah sebagai berikut: comprehensive income were as follows:
2025 2024
Biaya jasa kini 626,607 642,524 Current service cost
Beban bunga 326,558 290,072 Interest expense
Penyesuaian biaya jasa lalu karena Adjustment to past service cost
perubahan program dan efek due to plan amendment and
kurtailmen 1,631 (46,430) curtailment effect
Beban imbalan kerja karyawan 954,796 886,166 Employee benefits expenses
Page 441
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/61 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
19. LIABILITAS IMBALAN KERJA KARYAWAN 19. EMPLOYEE BENEFITS LIABILITY (continued)
(lanjutan)
Mutasi nilai kini kewajiban imbalan kerja adalah The movements in the present value of defined benefit
sebagai berikut: were as follows:
2025 2024
Saldo awal 5,214,221 5,210,821 Beginning balance
Perubahan yang dibebankan
ke laba rugi Changes charged to profit or loss
Biaya jasa kini 626,607 642,524 Current service cost
Beban bunga 326,558 290,072 Interest expense
Penyesuaian biaya jasa lalu Adjustment to past service cost
karena perubahan program due to plan amendment,
dan efek kurtailmen curtailment effect and
usia pensiun normal 1,631 (46,430) change in retirement age
954,796 886,166
Rugi/(laba) pengukuran kembali Remeasurement loss/(gain)
yang dibebankan ke penghasilan charged to the other
komprehensif lain comprehensive income
Perubahan aktuarial yang timbul dari Actuarial changes arising from
perubahan asumsi keuangan 350,105 (182,627) changes in financial assumptions
Penyesuaian pengalaman (171,247) (278,016) Experience adjustments
178,858 (460,643)
Imbalan kerja yang dibayar Employee benefits paid
selama tahun berjalan (311,006) (175,129) during the year
Laba atas selisih kurs (143,069) (246,994) Gain on foreign exchange
(454,075) (422,123)
Saldo akhir 5,893,800 5,214,221 Ending balance
Page 442
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/62 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
19. LIABILITAS IMBALAN KERJA KARYAWAN 19. EMPLOYEE BENEFITS LIABILITY (continued)
(lanjutan)
Manajemen Grup berpendapat bahwa liabilitas imbalan The Group’s management believes that the estimated
pasca kerja cukup untuk menutupi semua imbalan liability provided for post-employment benefits is
yang diatur dalam KKB. adequate to cover the requirements of the CLA.
Mutasi dari rugi aktuarial pada penghasilan The movements of actuarial loss recognised as other
komprehensif lain, sebelum pajak dan bagian comprehensive income, gross of applicable tax and
kepentingan non-pengendali adalah sebagai berikut: share of non-controlling interests were as follows:
2025 2024
Saldo awal 2,488,161 2,948,804 Beginning balance
Rugi/(laba) tahun berjalan 178,858 (460,643) Loss/(gain) during the year
Saldo akhir 2,667,019 2,488,161 Ending balance
Pada tanggal 31 Desember 2025, perubahan satu poin As of 31 December 2025, a one percentage point
persentase terhadap tingkat diskonto yang change in the assumed rate of discount rate would
diasumsikan akan memiliki dampak sebagai berikut: have the following effects, as follows:
Tingkat diskonto/ Kenaikan gaji di masa depan/
Discount rates Future salary increases
Pengaruh nilai Pengaruh nilai
kini atas kini atas
kewajiban kewajiban
imbalan/ imbalan/
Effect on Effect on
present value present value
Persentase/ of benefits Persentase/ of benefits
Percentage obligation Percentage obligation
Kenaikan 1% (356,698) 1% 404,922 Increase
Penurunan -1% 389,097 -1% (374,169) Decrease
Analisa sensitivitas didasarkan pada perubahan atas The sensitivity analysis is based on a change in an
satu asumsi aktuarial dimana asumsi lainnya dianggap assumption while holding all other assumptions
konstan. Dalam praktiknya, hal ini jarang terjadi dan constant. In practice, this is unlikely to occur, and
perubahan beberapa asumsi mungkin saling changes in some of the assumptions may be
berkorelasi. Dalam perhitungan sensitivitas kewajiban correlated. When calculating the sensitivity of the
imbalan pasti atas asumsi aktuarial utama, metode defined benefit obligation to significant actuarial
yang sama (perhitungan nilai kini kewajiban imbalan assumptions the same method (the present value of
pasti dengan menggunakan metode projected unit the defined benefit obligation calculated with the
credit di akhir periode pelaporan) telah diterapkan projected unit credit method at the end of the reporting
seperti dalam perhitungan kewajiban pensiun yang period) was applied as when calculating the pension
diakui dalam laporan posisi keuangan konsolidasian. liability recognised within the consolidated statement of
financial position.
Metode dan tipe asumsi yang digunakan dalam The methods and types of assumptions used in
menyiapkan analisa sensitivitas tidak berubah dari preparing the sensitivity analysis did not change
periode sebelumnya. compared to the previous period.
Page 443
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/63 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
19. LIABILITAS IMBALAN KERJA KARYAWAN 19. EMPLOYEE BENEFITS LIABILITY (continued)
(lanjutan)
Pembayaran kontribusi yang diharapkan dari The expected contributions payments to the benefit
kewajiban imbalan kerja pada periode mendatang obligation in future years were as follows:
adalah sebagai berikut:
2025 2024
Dalam 12 bulan mendatang 671,573 535,783 Within the next 12 months
Antara 1 sampai 2 tahun 221,829 459,923 Between 1 and 2 years
Antara 2 sampai 5 tahun 1,225,919 923,754 Between 2 and 5 years
Diatas 5 tahun 17,478,425 18,834,328 Beyond 5 years
Jumlah 19,597,746 20,753,788 Total
Durasi rata-rata dari kewajiban imbalan kerja masing- The average duration of the benefit obligation at 31
masing pada tanggal 31 Desember 2025 dan 2024 December 2025 and 2024 were 12.86 years and 13.67
adalah 12,86 tahun dan 13,67 tahun. years, respectively.
20. MODAL SAHAM 20. SHARE CAPITAL
Rincian pemegang saham Perusahaan, jumlah saham The Company’s shareholders, the number of issued
yang ditempatkan dan disetor, dan saldo yang terkait and paid shares, and the related balances as of 31
pada tanggal 31 Desember 2025 dan 2024 adalah December 2025 and 2024 were as follows:
sebagai berikut:
2025
Total saham
ditempatkan
dan disetor
penuh/ Persentase
Number of kepemilikan/ Jumlah/Amount
shares issued Percentage
Pemegang saham and fully paid of ownership (Rp) US($) Shareholders
PT Edika Agung Mandiri 2,176,000,000 61.20% 217,600,000,000 24,030,922 PT Edika Agung Mandiri
PT Prima Andalan Utama 992,000,000 27.90% 99,200,000,000 10,955,273 PT Prima Andalan Utama
Komisaris Commissioners
Diah A. Sugianto 3,983,000 0.11% 398,300,000 27,929 Diah A. Sugianto
Eddy Sugianto 3,965,000 0.11% 396,500,000 27,803 Eddy Sugianto
Direksi Directors
Handy Glivirgo 33,400,000 0.94% 3,340,000,000 363,213 Handy Glivirgo
Erita Kasih Tjia 2,929,000 0.08% 292,900,000 20,538 Erita Kasih Tjia
Masyarakat (masing-masing
di bawah 5%) 343,283,000 9.66% 34,328,300,000 2,407,145 Public (each below 5%)
Jumlah 3,555,560,000 100.00% 355,556,000,000 37,832,823 Total
2024
Total saham
ditempatkan
dan disetor
penuh/ Persentase
Number of kepemilikan/ Jumlah/Amount
shares issued Percentage
Pemegang saham and fully paid of ownership (Rp) US($) Shareholders
PT Edika Agung Mandiri 2,176,000,000 61.20% 217,600,000,000 24,030,922 PT Edika Agung Mandiri
PT Prima Andalan Utama 992,000,000 27.90% 99,200,000,000 10,955,273 PT Prima Andalan Utama
Komisaris Commissioners
Diah A. Sugianto 2,894,800 0.08% 289,480,000 20,299 Diah A. Sugianto
Eddy Sugianto 3,965,000 0.11% 396,500,000 27,803 Eddy Sugianto
Direksi Directors
Handy Glivirgo 33,400,000 0.94% 3,340,000,000 363,213 Handy Glivirgo
Erita Kasih Tjia 2,929,000 0.08% 292,900,000 20,538 Erita Kasih Tjia
Masyarakat (masing-masing
di bawah 5%) 344,371,200 9.69% 34,437,120,000 2,414,775 Public (each below 5%)
Jumlah 3,555,560,000 100.00% 355,556,000,000 37,832,823 Total
Page 444
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/64 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
21. TAMBAHAN MODAL DISETOR 21. ADDITIONAL PAID-IN CAPITAL
Selisih nilai transaksi dengan entitas sepengendali Difference in transactions with controlling interests
Pada tahun 2011, Perusahaan mengakuisisi In 2011, the Company acquired majority shareholdings
kepemilikan mayoritas di PT Mandiri Intiperkasa in PT Mandiri Intiperkasa (“MIP”),
(“MIP”), PT Mandala Karya Prima (“MKP”) dan PT Mandala Karya Prima (“MKP”) and PT Maritim
PT Maritim Prima Mandiri (“MPM”), entitas anak. Prima Mandiri (“MPM”), subsidiaries. The acquisition of
Akuisisi ini memenuhi kriteria sebagai transaksi shares represents restructuring transactions of entities
restrukturisasi entitas sepengendali dan dicatat under common control in accordance with SFAS 338
berdasarkan PSAK 338 “Kombinasi Bisnis Entitas “Business Combination of Entities Under Common
Sepengendali”. Perusahaan menerapkan metode Control”. The Company applied the “Pooling of
“Penyatuan Kepemilikan” (Pooling of Interest) dan Interest” method and the difference between the
selisih antara harga penyerahan dan nilai buku transfer prices and the net book values of the net
aset/liabilitas bersih Entitas Anak sebesar assets/liabilities of the subsidiaries of US$64,106,564
AS$64.106.564 dicatat sebagai “Tambahan Modal is presented as “Additional Paid-in Capital” as part of
Disetor” sebagai bagian dari ekuitas. equity.
Pada tahun 2012, Perusahaan melepas kepemilikan In 2012, the Company divested majority shareholdings
mayoritas di PT Global Mining Service (“GMS”), pihak in PT Global Mining Service (“GMS”), a related party.
berelasi. Pelepasan ini memenuhi kriteria sebagai The divestment of shares represents restructuring
transaksi restrukturisasi entitas sepengendali. transactions of entities under common control. The
Perusahaan menerapkan metode De-pooling of Company applied the De-pooling of Interest method
Interest dan selisih antara harga penyerahan dan nilai and the difference between the transfer prices and the
buku aset/liabilitas bersih Entitas Anak sebesar net book values of the net assets/liabilities of the
AS$997.478 dicatat sebagai “Tambahan Modal subsidiary of US$997,478 is presented as “Additional
Disetor” sebagai bagian dari ekuitas. Paid-In Capital” as part of equity.
Tambahan modal disetor Perusahaan pada tanggal The additional paid-in capital of the Company as of 31
31 Desember 2025 dan 2024 adalah sebagai berikut: December 2025 and 2024 was as follows:
Jumlah (AS$)/
Amount (US$)
Selisih nilai transaksi dengan Difference in transactions
entitas sepengendali 63,109,086 with controlling interests
Penjualan saham Perusahaan melalui Sales of the Company’s shares
penawaran umum kepada masyarakat 32,910,657 through public offering
Biaya emisi saham (503,343) Share issuance cost
Jumlah 95,516,400 Total
Pada tanggal 7 September 2021, Perusahaan telah On 7 September 2021, the Company completed the
menyelesaikan penawaran umum perdana atas initial public offering of its 355,560,000 shares to the
355.560.000 saham kepada masyarakat dengan public at Rp1,420 per share with net proceeds
harga Rp1.420 per saham dan penerimaan neto amounting to Rp497,685,154,107 or equivalent to
keseluruhan sebesar Rp497.685.154.107 atau setara US$34,900,546 (net of share issuance cost). The
dengan AS$34.900.546 (setelah dikurangi biaya difference between par value per share Rp100 and the
emisi saham). Selisih antara nilai nominal per saham offering price share Rp1,420 was presented as part of
Rp100 dan harga penawaran per saham Rp1.420 the “Additional Paid-in Capital” account in the
dicatat sebagai bagian dari akun “Tambahan Modal consolidated statement of financial position.
Disetor” pada laporan posisi keuangan konsolidasian.
Page 445
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/65 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
22. DIVIDEN TUNAI DAN CADANGAN UMUM 22. CASH DIVIDENDS AND GENERAL RESERVE
Dividen tunai Cash dividends
Berdasarkan Keputusan Sirkuler Direksi No. In accordance with Directors’ Circular Resolution No.
017/PAM_BOD/XI/2025 pada tanggal 17 November 017/PAM_BOD/XI/2025 dated 17 November 2025,
2025, para Direksi Perusahaan menyetujui the Directors of the Company agreed to approve the
pembagian dividen tunai sejumlah distribution of cash dividends amounting to
Rp284.444.800.000 (atau setara dengan Rp284,444,800,000 (or equivalent to
AS$17.022.430), yang diambil dari saldo laba periode US$17,022,430), which is taken from the period of
September 2025 dan seluruhnya telah dibayarkan September 2025 and were fully paid in December
pada bulan Desember 2025. 2025.
Berdasarkan Akta Notaris No. 166 tanggal 30 April In accordance with Notarial Deed No. 166 dated 30
2025, para pemegang saham Perusahaan menyetujui April 2025, the shareholders of the Company agreed
pembagian dividen tunai sejumlah to approve the distribution of cash dividends
Rp693.334.200.000 (atau setara dengan amounting to Rp693,334,200,000 (or equivalent to
AS$41.301.853) yang diambil dari saldo laba tahun US$41,301,853) which is taken from the 2024
buku 2024 dan seluruhnya telah dibayarkan di tahun retained earnings and were fully paid in 2025.
2025.
Berdasarkan Keputusan Sirkuler Direksi No. In accordance with Directors’ Circular Resolution No.
018/PAM_BOD/XI/2024 pada tanggal 18 November 018/PAM_BOD/XI/2024 dated 18 November 2024,
2024, para Direksi Perusahaan menyetujui the Directors of the Company agreed to approve the
pembagian dividen tunai sejumlah distribution of cash dividends amounting to
Rp391.111.600.000 (atau setara dengan Rp391,111,600,000 (or equivalent to
AS$24.616.793), yang diambil dari saldo laba periode US$24,616,793), which is taken from the period
September 2024 dan seluruhnya telah dibayarkan September 2024 retained earnings and were fully
pada bulan Desember 2024. paid in December 2024.
Berdasarkan Akta Notaris No. 111 tanggal 26 April In accordance with Notarial Deed No. 111 dated 26
2024, para pemegang saham Perusahaan menyetujui April 2024, the shareholders of the Company agreed
pembagian dividen tunai sejumlah to approve the distribution of cash dividends
Rp1.528.890.800.000 (atau setara dengan amounting to Rp1,528,890,800,000 (or equivalent to
AS$94.329.393) yang diambil dari saldo laba tahun US$94,329,393) which is taken from the 2023
buku 2023 dan seluruhnya telah dibayarkan di tahun retained earnings and were fully paid in 2024.
2024.
Cadangan umum General reserve
Berdasarkan Akta Notaris No. 111 tanggal 26 April In accordance with Notarial Deed No. 111 dated 26
2024, para pemegang saham Perusahaan menyetujui April 2024, the shareholders of the Company agreed
pembentukan cadangan umum sebesar 0,5% dari for appropriation of general reserve of 0.5% from
laba tahun 2023 sebesar AS$1.139.149. 2023 profits amounting to US$1,139,149.
Berdasarkan Akta Notaris No. 166 tanggal 30 April In accordance with Notarial Deed No. 166 dated 30
2025, para pemegang saham Perusahaan menyetujui April 2025, the shareholders of the Company agreed
pembentukan cadangan umum sebesar 0,5% dari for appropriation of general reserve of 0.5% from
laba tahun 2024 sebesar AS$563.380. 2024 profits amounting to US$563,380.
Undang-Undang Perseroan Terbatas Republik The Limited Liability Company Law of the Republic
Indonesia No. 40/2007 yang dikeluarkan pada bulan of Indonesia No. 40/2007, issued in August 2007,
Agustus 2007 mengharuskan pembentukan requires the establishment of a general reserve from
cadangan umum dari laba bersih sejumlah minimal net income amounting to at least 20% of a
20% dari jumlah modal yang ditempatkan dan disetor company’s issued and paid-up capital. This general
penuh suatu perusahaan. Cadangan umum ini reserve is presented as appropriated retained
disajikan sebagai saldo laba dicadangkan pada earnings in the consolidated statements of financial
laporan posisi keuangan konsolidasian. Tidak ada position. There is no time limit on the establishment
batasan waktu untuk membentuk cadangan tersebut. of the reserve. As at 31 December 2025 and 2024,
Pada tanggal 31 Desember 2025 dan 2024, the Company had total appropriated retained
Perusahaan memiliki total cadangan wajib masing- earnings amounting to US$5,033,991 and
masing sebesar AS$5.033.991 dan AS$4.470.611. US$4,470,611, respectively.
Page 446
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/66 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
23. LABA PER SAHAM 23. EARNINGS PER SHARE
2025 2024
Laba tahun
berjalan yang dapat diatribusikan Profit for the year attributable
kepada pemilik entitas induk 66,686,414 112,766,026 to the owners of the parent entity
Rata-rata tertimbang Weighted average
jumlah saham biasa yang beredar number of ordinary shares
(dalam lembar saham) 3,555,560,000 3,555,560,000 outstanding (in shares)
Laba bersih per saham (nilai penuh) 0.01876 0.03172 Earnings per share (full amount)
Perusahaan tidak mempunyai saham biasa yang The Company had no dilutive ordinary shares as of
bersifat dilutif pada tanggal 31 Desember 2025 dan 31 December 2025 and 2024. Accordingly, no diluted
2024. Oleh karenanya, laba per saham dilusian tidak earnings per share have been calculated and
dihitung dan disajikan pada laporan laba rugi dan presented in the consolidated statement of profit or
penghasilan komprehensif lain konsolidasian. loss and other comprehensive income.
24. KEPENTINGAN NONPENGENDALI 24. NON-CONTROLLING INTERESTS
2025
Transaksi
Kerugian dengan pihak
Bagian atas komprehensif non-pengendali/
1 Januari/ laba/(rugi) neto/ lainnya/Other Transactions with
January Share in net Dividen/ comprehensive non-controlling 31 Desember/
2025 income/(loss) Dividends loss interest December 2025
MPM 31,304,934 3,691,198 (3,896,517) (111,188) - 30,988,427
SL 194,980 158,017 (168,453) (8,460) - 176,084
TL 98,930 (363) - (3,648) - 94,919
Jumlah/Total 31,598,844 3,848,852 (4,064,970) (123,296) - 31,259,430
2024
Transaksi
Kerugian dengan pihak
Bagian atas komprehensif non-pengendali/
1 Januari/ laba neto/ lainnya/Other Transactions with
January Share in net Dividen/ comprehensive non-controlling 31 Desember/
2024 income Dividends loss interest December 2024
MPM 28,986,122 4,059,954 (1,604,146) (136,996) - 31,304,934
SL 112,650 89,222 - (6,892) - 194,980
TL - 366 - (6,697) 105,261 98,930
Jumlah/Total 29,098,772 4,149,542 (1,604,146) (150,585) 105,261 31,598,844
Page 447
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/67 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
25. PENDAPATAN 25. REVENUE
Rincian pendapatan adalah sebagai berikut: The details of revenue were as follows:
2025 2024
Ekspor Export
Penjualan batubara 504,054,523 530,847,949 Sales of coal
Domestik Domestic
Sewa 118,959,761 119,331,820 Rent income
Penjualan batubara 41,731,355 107,588,799 Sales of coal
Pelayaran 2,128,854 8,966,246 Shipping
Jumlah 666,874,493 766,734,814 Total
Pendapatan untuk pihak berelasi untuk tahun yang Revenue to related parties for the years ended
berakhir pada tanggal 31 Desember 2025 dan 2024 31 December 2025 and 2024 represents US$3,692
masing-masing adalah sebesar AS$3.692 dan and US$4,165, respectively, from consolidated
AS$4.165 dari pendapatan konsolidasian (Catatan 31). revenue (Note 31).
Pada tahun 2025 dan 2024, pendapatan Grup kepada In 2025 and 2024, the Group’s revenue to customers
pelanggan yang melebihi 10% dari total pendapatan that exceeded 10% of total consolidated revenue were
konsolidasian adalah sebagai berikut: as follows:
2025 2024
Pihak ketiga: Third parties:
PT Riung Mitra Lestari 118,908,529 119,302,602 PT Riung Mitra Lestari
HK Golden Sand International 106,079,056 - HK Golden Sand International
Trafigura Asia Trading Pte. Ltd. 76,947,167 97,544,749 Trafigura Asia Trading Pte. Ltd.
Glencore International AG 76,713,252 36,592,201 Glencore International AG
Adani Global Pte. Ltd. Grup 50,508,992 127,531,238 Adani Global Pte. Ltd. Group
Jumlah 429,156,996 380,970,790 Total
Persentase terhadap total pendapatan konsolidasian: Percentage to total consolidated revenue:
2025 2024
Pihak ketiga: Third parties:
PT Riung Mitra Lestari 17.83% 15.56% PT Riung Mitra Lestari
HK Golden Sand International 15.91% - HK Golden Sand International
Trafigura Asia Trading Pte. Ltd. 11.54% 12.72% Trafigura Asia Trading Pte. Ltd.
Glencore International AG 11.50% 4.77% Glencore International AG
Adani Global Pte. Ltd. Grup 7.57% 16.63% Adani Global Pte. Ltd. Group
Jumlah 64.35% 49.68% Total
Page 448
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/68 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
26. BEBAN POKOK PENDAPATAN 26. COST OF REVENUE
Rincian beban pokok pendapatan adalah sebagai The details of cost of revenue were as follows:
berikut:
2025 2024
Tambang batubara dan kontraktor
tambang Coal mining and mining contractor
Biaya penambangan 175,907,578 176,142,876 Mining costs
Bahan bakar 129,863,265 124,264,989 Fuel
Royalti 70,086,522 81,718,647 Royalty
Pemeliharaan dan perbaikan 55,433,826 58,328,474 Repairs and maintenance
Penyusutan aset tetap (Catatan 10) 35,006,820 30,813,142 Depreciation of fixed assets (Note 10)
Gaji dan tunjangan 23,684,246 22,602,088 Salaries and allowances
Amortisasi atas aset Amortisation of right-of-use
hak-guna (Catatan 11) 20,424,808 21,839,117 assets (Note 11)
Pajak bumi dan bangunan 4,176,235 27,642,340 Land and building tax
Biaya sewa 1,927,483 1,022,832 Rental expenses
Biaya eksplorasi 1,260,145 790,152 Exploration costs
Amortisasi properti Amortisation of
pertambangan (Catatan 13) 341,019 322,165 mining properties (Note 13)
(Kenaikan)/penurunan (Increase)/decrease
persediaan batubara (275,725) 1,109,618 in coal inventories
Lain-lain 5,087,081 11,693,883 Others
Subtotal 522,923,303 558,290,323 Sub-total
Pelayaran Shipping
Penyusutan aset tetap (Catatan 10) 440,557 1,446,788 Depreciation of fixed assets (Note 10)
Bahan bakar 308,464 1,150,262 Fuel
Pemeliharaan dan perbaikan 102,304 845,093 Repairs and maintenance
Lain-lain 670,251 2,417,162 Others
Subtotal 1,521,576 5,859,305 Sub-total
Total beban pokok pendapatan 524,444,879 564,149,628 Total cost of revenue
Pada tahun 2025 dan 2024, pembelian kepada In 2025 and 2024, the purchase to suppliers that
pemasok yang melebihi 10% dari total pendapatan exceeded 10% of total consolidated revenue were as
konsolidasian adalah sebagai berikut: follows:
2025 2024
Pihak ketiga: Third party:
PT Riung Mitra Lestari 165,194,824 157,673,803 PT Riung Mitra Lestari
Persentase terhadap total pendapatan Percentage to total consolidated
konsolidasian: revenue:
PT Riung Mitra Lestari 24.77% 20.56% PT Riung Mitra Lestari
Page 449
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/69 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. BEBAN PENJUALAN 27. SELLING EXPENSES
Rincian beban penjualan adalah sebagai berikut: The details of selling expenses were as follows:
2025 2024
Pengangkutan 9,571,423 12,387,504 Barging and loading
Penyusutan aset tetap (Catatan 10) 6,309,640 5,387,666 Depreciation of fixed assets (Note 10)
Floating crane 5,370,108 5,108,834 Floating crane
DMO (Catatan 32g) 3,571,606 - DMO (Note 32g)
Bongkar muat 2,244,854 2,709,783 Stevedoring
Survei dan analisa 1,111,942 1,409,065 Survey and analysis
Lainnya 81,318 1,162,792 Others
Jumlah 28,260,891 28,165,644 Total
28. BEBAN UMUM DAN ADMINISTRASI 28. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah sebagai The details of general and administrative expenses
berikut: were as follows:
2025 2024
Gaji dan tunjangan 13,804,295 13,698,512 Salaries and allowances
Representasi dan perjamuan 2,947,729 4,326,601 Representation and entertainment
Penyusutan aset tetap (Catatan 10) 2,231,894 2,031,791 Depreciation of fixed assets (Note 10)
Transportasi dan perjalanan 2,155,043 2,182,455 Transportation and travelling
Peralatan kantor 1,800,128 1,868,043 Office equipment
Pemeliharaan dan perbaikan 1,171,595 1,547,354 Repairs and maintenance
Kesejahteraan masyarakat 758,235 587,326 Community welfare
Penyusutan properti investasi Depreciation of investment
(Catatan 12) 642,960 683,005 properties (Note 12)
Jasa profesional 401,506 255,246 Professional fees
Lain-lain 1,814,288 2,343,015 Others
Jumlah 27,727,673 29,523,348 Total
29. BIAYA DAN PENDAPATAN KEUANGAN 29. FINANCE COSTS AND INCOME
a. Biaya keuangan a. Finance costs
2025 2024
Beban bunga 5,868,537 6,826,494 Interest expenses
Jumlah 5,868,537 6,826,494 Total
b. Pendapatan keuangan b. Finance income
2025 2024
Pendapatan bunga bank 6,471,745 7,433,258 Interest income from bank
Jumlah 6,471,745 7,433,258 Total
Page 450
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/70 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
30. LAIN-LAIN, BERSIH 30. OTHERS, NET
Rincian pendapatan/(beban) lainnya adalah sebagai The details of other income/(expenses) were as
berikut: follows:
2025 2024
Laba atas penjualan aset tetap
(Catatan 10) 4,872,192 7,360,497 Gain on sale of fixed assets (Note 10)
Pembalikan rugi penurunan nilai Reversal on impairment loss
(Catatan 10) 3,000,866 - (Note 10)
Pendapatan sewa (Catatan 12) 625,762 840,203 Rental income (Note 12)
Laba atas penjualan properti investasi Gain on sale of investment
(Catatan 12) 12 992,288 properties (Note 12)
Biaya perawatan Maintenance fee of
properti investasi (207,908) (281,577) investment property
Rugi selisih kurs (4,595,123) (5,309,946) Loss on foreign exchange
Lain-lain 203,428 (2,205,486) Others
Jumlah 3,899,229 1,395,979 Total
31. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK 31. BALANCES AND TRANSACTIONS WITH RELATED
BERELASI PARTIES
Sifat hubungan dengan pihak berelasi Nature of relationship
Sifat hubungan dengan pihak-pihak berelasi adalah The nature of related parties relationship were as
sebagai berikut: follows:
Pihak yang berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transactions
PT Edika Agung Mandiri Entitas induk utama/Ultimate parent Pemegang saham/Shareholders
entity
PT Prima Andalan Utama Entitas induk/Parent entity Pemegang saham/Shareholders
PT Petro Niaga Mandiri Entitas sepengendali/Entity under Sewa gedung/Building rental
common control
PT Mandiri Herindo Adiperkasa Entitas sepengendali/Entity under Pendapatan, biaya jasa pengangkutan batubara, sewa peralatan,
Tbk common control pembelian bahan bakar, sewa gedung, piutang lain-lain, dan utang
usaha/Revenue, hauling fee, rent equipment, purchase of fuel,
building rental, other receivables and trade payables
PT Alat Bumi Permai Entitas sepengendali/Entity under Liabilitas sewa, sewa kendaraan, sewa gedung, piutang lain-lain,
common control dan utang usaha/Lease liabilities, rental vehicles, building rental,
other receivables and trade payables
PT Global Mining Services Entitas sepengendali/Entity under Pendapatan, biaya pemetaan dan topografi, perbaikan dan
common control pemeliharaan, sewa gedung, piutang lain-lain dan utang
usaha/Revenue, mapping and topography fee, repair and
maintenance, building rental, other receivables and trade payables
PT Cikarang Hijau Indah Entitas sepengendali/Entity under Sewa gedung/Building rental
common control
Dewan Komisaris dan Manajemen kunci/Key management Gaji dan imbalan karyawan jangka pendek lainnya/Salaries and
Direksi/Board of other short-term employee benefits
Commissioners and Board of
Directors
Page 451
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/71 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
31. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK 31. BALANCES AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Dalam kegiatan usaha normal, Grup melakukan The Group, in its regular conduct of business, engages
transaksi dengan harga yang telah disepakati dengan in transactions that were conducted at agreed prices
pihak-pihak berelasi. with related parties.
Transaksi dengan pihak-pihak berelasi untuk tahun Transactions with related parties for the years ended 31
yang berakhir pada tanggal 31 Desember 2025 dan December 2025 and 2024 were as follows:
2024 adalah sebagai berikut:
Pendapatan (Catatan 25) Revenue (Note 25)
2025 2024
PT Global Mining Services 1,919 2,996 PT Global Mining Services
PT Mandiri Herindo Adiperkasa Tbk 1,773 1,169 PT Mandiri Herindo Adiperkasa Tbk
Jumlah 3,692 4,165 Total
Persentase terhadap jumlah Percentage to total
pendapatan konsolidasian 0% 0% consolidated revenue
Pendapatan lainnya Other income
2025 2024
Sewa gedung Building rental
PT Mandiri Herindo Adiperkasa Tbk 127,483 172,980 PT Mandiri Herindo Adiperkasa Tbk
PT Alat Bumi Permai 22,553 - PT Alat Bumi Permai
PT Global Mining Service 6,635 10,213 PT Global Mining Services
PT Cikarang Hijau Indah 3,986 4,430 PT Cikarang Hijau Indah
PT Petro Niaga Mandiri 3,944 5,430 PT Petro Niaga Mandiri
Jumlah 164,601 193,053 Total
Persentase terhadap jumlah Percentage to total
pendapatan lainnya 4.22% 13.83% consolidated other income
Beban pokok pendapatan Cost of revenue
2025 2024
Pengangkutan batubara Hauling
PT Mandiri Herindo Adiperkasa Tbk 17,312,557 16,473,021 PT Mandiri Herindo Adiperkasa Tbk
Bahan bakar Fuel
PT Mandiri Herindo Adiperkasa Tbk 1,317,188 1,043,718 PT Mandiri Herindo Adiperkasa Tbk
Pemetaan dan topografi Mapping and topography
PT Global Mining Services 1,283,978 928,051 PT Global Mining Services
Sewa kendaraan Rental vehicles
PT Alat Bumi Permai 1,696,942 1,641,826 PT Alat Bumi Permai
Sewa peralatan Rent equipment
PT Mandiri Herindo Adiperkasa Tbk 21,508 - PT Mandiri Herindo Adiperkasa Tbk
Jumlah 21,632,173 20,086,616 Total
Persentase terhadap jumlah
beban pokok pendapatan Percentage to total
konsolidasian 4.12% 3.56% consolidated cost of revenue
Page 452
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/72 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
31. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK 31. BALANCES AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Transaksi dengan pihak-pihak berelasi untuk tahun Transactions with related parties for the years ended 31
yang berakhir pada tanggal 31 Desember 2025 dan December 2025 and 2024 were as follows: (continued)
2024 adalah sebagai berikut: (lanjutan)
Beban umum dan administrasi General and administrative expenses
2025 2024
Sewa kendaraan Rental vehicles
PT Alat Bumi Permai 963,070 953,606 PT Alat Bumi Permai
Perbaikan dan pemeliharaan Repair and maintenance
PT Global Mining Services 46,042 83,688 PT Global Mining Services
Jumlah 1,009,112 1,037,294 Total
Persentase terhadap jumlah Percentage to total consolidated
beban umum dan general and administrative
administrasi konsolidasian 3.64% 3.51% expenses
Piutang lain-lain Other receivables
2025 2024
PT Mandiri Herindo Adiperkasa Tbk 522,796 450,522 PT Mandiri Herindo Adiperkasa Tbk
Lain-lain 22,954 26,013 Others
Jumlah 545,750 476,535 Total
Persentase terhadap jumlah Percentage to total
aset konsolidasian 0.07% 0.06% consolidated total assets
Utang usaha (Catatan 15) Trade payables (Note 15)
2025 2024
PT Mandiri Herindo Adiperkasa Tbk 3,389,717 3,268,608 PT Mandiri Herindo Adiperkasa Tbk
PT Alat Bumi Permai 329,422 342,004 PT Alat Bumi Permai
PT Global Mining Services 104,091 230,962 PT Global Mining Services
Jumlah 3,823,230 3,841,574 Total
Persentase terhadap jumlah Percentage to total
liabilitas konsolidasian 2.74% 2.16% consolidated liabilities
Liabilitas sewa (Catatan 11) Lease liability (Note 11)
2025 2024
PT Alat Bumi Permai 2,464,691 2,082,041 PT Alat Bumi Permai
Persentase terhadap jumlah Percentage to total
liabilitas konsolidasian 1.77% 1.17% consolidated liabilities
Page 453
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/73 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
31. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK 31. BALANCES AND TRANSACTIONS WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Kompensasi manajemen kunci Key management compensation
Manajemen kunci termasuk Dewan Komisaris dan Key management includes the Board of Commissioners
Direksi. Untuk tahun yang berakhir 31 Desember 2025 and Board of Directors. For the years ended 31
dan 2024, kompensasi terdiri dari gaji dan imbalan December 2025 and 2024, compensation consists of
karyawan jangka pendek lainnya untuk manajemen salaries and other short-term employee benefits for key
kunci yang tercatat di laporan keuangan management recorded in the consolidated financial
konsolidasian. statements.
Kompensasi yang dibayar atau terutang pada The compensation paid or payable to key management
manajemen kunci atas jasa kepegawaian adalah for employee services was shown below:
sebagai berikut:
2025
Dewan Direksi/ Dewan Komisaris/
Board of Directors Board of Commissioners
%* US$ %* US$
Gaji dan imbalan karyawan Salaries and other short-term
jangka pendek lainnya 7% 2,655,230 4% 1,472,801 employee benefits
2024
Dewan Direksi/ Dewan Komisaris/
Board of Directors Board of Commissioners
%* US$ %* US$
Gaji dan imbalan karyawan Salaries and other short-term
jangka pendek lainnya 8% 3,014,693 5% 1,712,979 employee benefits
* % terhadap jumlah beban karyawan * % of total employee costs
32. PERJANJIAN, IKATAN DAN KONTINJENSI 32. SIGNIFICANT COMMITMENTS, AGREEMENTS AND
PENTING CONTINGENCIES
a. Perjanjian karya pengusahaan pertambangan a. Coal cooperative agreement
batubara
Pada tanggal 15 Agustus 1994 dengan perubahan On 15 August 1994 with the latest update on 5
terakhir tanggal 5 Agustus 2015, August 2015, PT Mandiri Intiperkasa (“MIP”), a
PT Mandiri Intiperkasa (“MIP”), entitas anak, subsidiary, entered into a Coal Cooperative
mengadakan Perjanjian Karya Pengusahaan Agreement Coal Contract of Work (“CCoW”) with
Pertambangan Batubara (“PKP2B”) dengan the Government of the Republic of Indonesia in
Pemerintah Republik Indonesia dimana MIP which MIP was appointed as the sole contractor to
ditunjuk sebagai kontraktor tunggal untuk conduct coal mining operation for 30 (thirty) years
melaksanakan operasi penambangan batubara from 5 June 2004 until 4 June 2034, at a mine site
selama 30 (tiga puluh) tahun dari tanggal 5 Juni in Sesayap, North Kalimantan Province covering
2004 sampai dengan 4 Juni 2034 dalam area area of 9,240 hectare. As provided in the CCoW,
pertambangan tertentu di daerah Sesayap, MIP is entitled to take 86.5% of the total coal
Provinsi Kalimantan Utara dengan luas area produced from the final production process while
sebesar 9.240 hektar. PKP2B memberikan hak the Government of the Republic of Indonesia
kepada MIP untuk mengambil sebesar 86,5% dari retains the remaining portion equivalent to 13.5%
jumlah batubara yang diproduksi dari proses as its share of the total coal production.
produksi akhir dan sisanya sebesar 13,5%
merupakan milik Pemerintah Republik Indonesia.
Page 454
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/74 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
32. PERJANJIAN, IKATAN DAN KONTINJENSI 32. SIGNIFICANT COMMITMENTS, AGREEMENTS AND
PENTING (lanjutan) CONTINGENCIES (continued)
a. Perjanjian karya pengusahaan pertambangan a. Coal cooperative agreement (continued)
batubara (lanjutan)
MIP bertanggung jawab penuh atas pembiayaan MIP is fully responsible for financing the exploration
kegiatan eksplorasi dan kegiatan penyidikan and common research activities occurring in the
umum di wilayah pertambangan serta mining area and has to pay taxes and other levies
berkewajiban membayar pajak dan pungutan to the Government of the Republic of Indonesia and
Iainnya kepada Pemerintah Republik Indonesia expenses relating to its mining activities.
dan biaya-biaya yang berhubungan dengan
kegiatan penambangan tersebut.
b. Komitmen penjualan b. Sales commitment
Selama tahun 2025, Perusahaan memiliki During 2025, the Company has several coal sales
beberapa komitmen penjualan batubara ke commitments, especially to various buyers, with
beberapa pembeli, dengan jumlah Metrik Ton Metric Tons (MT) ranging from 15,000 MT to
(MT) berkisar antara 15.000 MT sampai dengan 1,125,000 MT and sales prices ranging from
1.125.000 MT dan harga penjualan berkisar US$42.65/MT to US$73.47/MT, with deliveries
antara AS$42,65/MT sampai dengan carried out periodically.
AS$73,47/MT, yang penyerahannya dilakukan
secara berkala.
c. Perjanjian jasa penambangan batubara c. Mining services agreements
PT Riung Mitra Lestari (“RML”) PT Riung Mitra Lestari (“RML”)
Pada tanggal 10 April 2012, PT Mandiri On 10 April 2012, PT Mandiri Intiperkasa (“MIP”), a
Intiperkasa (“MIP”), entitas anak, mengadakan subsidiary, signed an agreement with RML. MIP
perjanjian dengan RML, dimana MIP menunjuk appointed RML to perform coal mining activities
RML untuk melakukan kegiatan penambangan starting from overburden, excavation, revegetation
batubara mulai dari proses pengupasan tanah, and other activities in relation to its mining
penggalian batubara, pengelolaan lingkungan operations. MIP will pay RML for those activities
(penghijauan kembali) dan hal lain yang berkaitan based on the invoice issued. This agreement has
dengan pekerjaan penambangan. MIP akan been amended and extended several times.
membayar RML atas pekerjaan yang disebut di
atas sesuai dengan tagihan yang telah disetujui.
Perjanjian ini telah mengalami beberapa
perubahan dan perpanjangan.
Pada tanggal 31 Desember 2024, MIP dan RML On 31 December 2024, MIP and RML entered into
mengadakan perpanjangan perjanjian dengan an agreement extension with document number
nomor dokumen No. 145/MIP-RML/XII/2024, No. 145/MIP-RML/XII/2024, regarding the
mengenai pelaksanaan pekerjaan penambangan implementation of coal mining work which was valid
batubara yang berlaku efektif mulai 1 Januari 2025 from 1 January 2025 until 31 December 2025. As of
sampai dengan 31 Desember 2025. Pada tanggal the date of these financial statements, the
laporan keuangan ini, perpanjangan perjanjian extension of the coal mining work agreement
pelaksanaan pekerjaan penambangan batubara between MIP and RML for the period 1 January
antara MIP dan RML untuk periode 1 Januari 2026 2026 to 31 December 2026 is still in progress.
sampai dengan 31 Desember 2026 masih dalam
proses perpanjangan.
Page 455
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/75 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
32. PERJANJIAN, IKATAN DAN KONTINJENSI 32. SIGNIFICANT COMMITMENTS, AGREEMENTS AND
PENTING (lanjutan) CONTINGENCIES (continued)
d. Perjanjian jasa pengangkutan batubara d. Coal transportation agreements
PT Mandiri Herindo Adiperkasa Tbk (“MHA”) PT Mandiri Herindo Adiperkasa Tbk (“MHA”)
Berdasarkan Akta No. 15 tanggal 17 Juni 2015 Based on Deed No. 15 dated 17 June 2015 made
dibuat dihadapan Rosalina Taswin, S.H., notaris di by Rosalina Taswin, S.H., notary in Jakarta, PT
Jakarta, PT Mandiri Intiperkasa (“MIP”), entitas Mandiri Intiperkasa (“MIP”), a subsidiary, entered
anak, mengadakan perjanjian pengangkutan into coal transportation agreement with MHA, a
batubara dengan MHA, pihak berelasi. Sebagai related party. MIP will pay the compensation
imbalannya, MIP akan memberikan sejumlah specified in the agreement. This agreement has
pembayaran tertentu sebagaimana yang been amended and extended several times.
diprasyaratkan dalam perjanjian pengangkutan
batubara. Perjanjian ini telah mengalami beberapa
perubahan dan perpanjangan.
Pada tanggal 5 April 2023, MIP dan MHA On 5 April 2023, MIP and MHA entered into an
mengadakan amendemen perjanjian mengenai amendment to the agreement regarding coal
kerjasama pengangkutan batubara dengan nomor hauling cooperation with document number No.
dokumen No. 005/MIP-MHA/IV/2023 yang berlaku 005/MIP-MHA/IV/2023 which was valid from 1
mulai tanggal 1 Januari 2023 sampai dengan 31 January 2023 to 31 December 2027. On 27
Desember 2027. Pada 27 September 2024, kedua September 2024, both parties entered into a
belah pihak mengadakan amendemen mengenai contract amendment regarding the price with
harga pekerjaan dengan nomor dokumen No. document number No. 022/MIP-MHA/IX/2024.
022/MIP-MHA/IX/2024.
e. Perjanjian sewa alat berat e. Heavy equipment rental agreement
PT Riung Mitra Lestari (“RML”) PT Riung Mitra Lestari (“RML”)
PT Mandiri Intiperkasa (“MIP”) PT Mandiri Intiperkasa (“MIP”)
Pada tanggal 29 Juni 2018, PT Riung Mitra Lestari On 29 June 2018, PT Riung Mitra Lestari (“RML“)
(“RML”) mengadakan perjanjian dengan PT Mandiri entered into an agreement with PT Mandiri
Intiperkasa (“MIP”), entitas anak untuk memberikan Intiperkasa (“MIP”), a subsidiary, to provide heavy
jasa sewa alat berat, menyediakan suku cadang equipment rental services, provide spare parts for
untuk perawatan dan perbaikan alat berat serta repairs and maintenance of heavy equipment, and
bahan bakar, untuk keperluan penambangan fuels, for coal mining activities to RML. This
batubara kepada RML. Perjanjian ini telah agreement has been amended several times.
mengalami beberapa kali perubahan.
Pada tanggal 29 Desember 2023, RML dan MIP On 29 December 2023, RML and MIP agreed to
sepakat untuk memperpanjang perjanjian sewa alat extend the heavy equipment rental agreement
berat mengenai harga sewa dan jangka waktu yang regarding the rental price and term which was
sebelumnya berlaku mulai 1 Januari 2024 sampai previously valid from 1 January 2024 to 31
31 Desember 2024. Pada tanggal 31 Desember December 2024. On 31 December 2024, RML and
2024, RML dan MIP sepakat untuk memperpanjang MIP agreed to extend the previous heavy equipment
perjanjian sewa alat berat yang sebelumnya rental agreement from 1 January 2025 to 31
menjadi 1 Januari 2025 sampai 31 Desember 2025. December 2025. As of the date of these financial
Pada tanggal laporan keuangan ini, perpanjangan statements, the extension of the heavy equipment
perjanjian sewa alat berat antara MIP dan RML rental agreement between MIP and RML for the
untuk periode 1 Januari 2026 sampai dengan 31 period 1 January 2026 to 31 December 2026 is still
Desember 2026 masih dalam proses perpanjangan. in progress.
Page 456
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/76 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
32. PERJANJIAN, IKATAN DAN KONTINJENSI 32. SIGNIFICANT COMMITMENTS, AGREEMENTS AND
PENTING (lanjutan) CONTINGENCIES (continued)
e. Perjanjian sewa alat berat (lanjutan) e. Heavy equipment rental agreement (continued)
PT Riung Mitra Lestari (“RML”) PT Riung Mitra Lestari (“RML”)
PT Mandala Karya Prima (“MKP”) PT Mandala Karya Prima (“MKP”)
Pada tanggal 10 April 2014, MKP, entitas anak, On 10 April 2014, MKP, a subsidiary, entered into
mengadakan perjanjian dengan PT Riung Mitra an agreement with PT Riung Mitra Lestari (“RML“)
Lestari (“RML”) untuk memberikan jasa sewa alat to provide heavy equipment rental services, provide
berat, menyediakan suku cadang untuk perawatan spare parts for repairs and maintenance of heavy
dan perbaikan alat berat serta bahan bakar, untuk equipment, and fuel, for coal mining activities to
keperluan penambangan batubara kepada RML. RML. This agreement has been amended several
Perjanjian ini telah mengalami beberapa kali times. Based on the latest change through the
perubahan. Perubahan terakhir melalui amendemen seventh amendment No. 01/PSAB/RML-
ketujuh No. 01/PSAB/RML-MKP/XII/2024 tanggal MKP/XII/2024 dated 20 December 2024 the
20 Desember 2024, jangka waktu kontrak contract is extended until 31 December 2027.
diperpanjang hingga 31 Desember 2027.
f. Peraturan Pemerintah mengenai aktivitas f. Government Regulation regarding reclamation
reklamasi dan pasca tambang and post-mining activities
Pada tanggal 20 Desember 2010, Pemerintah On 20 December 2010, the Government of Indonesia
Indonesia mengeluarkan peraturan implementasi released an implementing regulation for the Mining
atas Undang-Undang Pertambangan, yaitu Law, i.e. Government Regulation No. 78/2010 that
Peraturan Pemerintah No. 78/2010 yang mengatur deals with reclamation and post-mining activities for
aktivitas reklamasi dan pasca tambang untuk both Mining Business Licenses (“IUP”)-Exploration
pemegang Izin Usaha Pertambangan (“IUP”)- and IUP-Production Operation holders.
Eksplorasi dan IUP-Operasi Produksi.
Penempatan jaminan reklamasi dan jaminan pasca The requirement to provide reclamation and post-
tambang tidak menghilangkan kewajiban pemegang mining guarantees does not release the IUP holder
IUP dari ketentuan untuk melaksanakan aktivitas from the requirement to perform reclamation and
reklamasi dan pasca tambang. post-mining activities.
Pada tanggal 2 Mei 2018, Kementerian ESDM On 2 May 2018, the the Ministry of Energy and
mengeluarkan Peraturan Menteri No. 26/2018 Mineral Resources released an implementing
tentang Pelaksanaan Kaidah Pertambangan yang regulation No. 26/2018 on Implementation of Good
Baik dan Pengawasan Pertambangan serta Mining Practice Principles and Mining Supervision
Keputusan Menteri No. 1827/2018 yang lebih jauh and Ministerial Decision No. 1827/2018 which further
mengatur aspek perencanaan reklamasi, regulates aspects of the reclamation plan, the
pertimbangan nilai masa depan dari biaya pasca consideration of future value from the post-mining
tambang, dan penentuan cadangan akuntansi. costs and accounting reserve determination.
Pada tanggal laporan keuangan konsolidasian ini, As at the date of these consolidated financial
MIP telah membuat jaminan penutupan tambang statements, MIP have placed mine closure
dan jaminan reklamasi tambang dalam bentuk guarantees and mine reclamation guarantees in the
deposito berjangka. form of time deposits.
Manajemen mencatat hal tersebut sebagai kas Management recorded this as restricted cash under
yang dibatasi penggunaannya dalam aset tidak non-current assets.
lancar.
Page 457
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/77 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
32. PERJANJIAN, IKATAN DAN KONTINJENSI 32. SIGNIFICANT COMMITMENTS, AGREEMENTS AND
PENTING (lanjutan) CONTINGENCIES (continued)
g. Keputusan Menteri ESDM No. g. Ministerial Decree EMR No.
399.K/MB.01/MEM.B/2023 399.K/MB.01/MEM.B/2023
Pada tanggal 17 November 2023, MESDM On 17 November 2023, MoEMR issued Ministerial
mengeluarkan Keputusan Menteri No. Decree No. 399.K/MB.01/MEM.B/2023 on the
399.K/MB.01/MEM.B/2023 tentang Perubahan atas Amendment to MoEMR Decree No.
Keputusan MESDM No. 267.K/MB.01/MEM.B/2022 267.K/MB.01/MEM.B/2022 regarding Fulfilment of
tentang Pemenuhan Kebutuhan Batubara Dalam Domestic Coal Needs. The Decree outlines the
Negeri. Keputusan ini menguraikan perubahan following amendments:
berikut:
• Perubahan dana kompensasi dari (Rasio Tarif x • Changes of compensation fund changes from
HPB (AS$/ton)) x Volume Kekurangan Pasokan (Tariff Ratio x HPB (US$/ton)) x Volume of Coal
Batubara (ton) menjadi Tarif Kompensasi x Supply Shortage (ton) to Compensation Tariff x
(Kewajiban penjualan batubara untuk kebutuhan (Coal sales obligation for domestic needs (ton) -
dalam negeri (ton) - Realisasi DMO batubara The realisation of coal DMO (ton));
(ton));
• Kewajiban penjualan batubara untuk kebutuhan • The coal sales obligation for domestic
dalam negeri diubah menjadi 25% dari realisasi requirement has been amended to 25% of actual
produksi batubara tahun berjalan (sebelumnya coal production for the year (formerly, based on
berdasarkan rencana produksi tahunan dalam the annual production plan in RKAB or revised
RKAB atau RKAB revisi, mana yang lebih tinggi); RKAB, whichever was higher);
• Perusahaan yang tidak memenuhi persyaratan • Companies who do not comply with the DMO
DMO akan dikenakan dana kompensasi. Tidak requirement will be imposed with a compensation
ada lagi denda yang harus dibayar; dan fund. There are no more fines to pay; and
• Perusahaan yang tidak membayar dana • Companies who fail to pay compensation fund
kompensasi dalam jangka waktu 30 hari sejak within 30 days of billing letter date will be banned
tanggal surat penagihan akan dilarang melakukan for conducting exporting coal sales until they are
penjualan batubara ke luar negeri sampai dana fully paid. This sanction remains the same as the
kompensasi sudah dibayar seluruhnya. Sanksi ini previous regulations.
masih sama dengan peraturan sebelumnya.
Berdasarkan evaluasi dari manajemen pada tahun Based on management’s assessment in 2024, a coal
2024, perusahaan pertambangan batubara milik mining companies under the Group, MIP were in a
Grup, yaitu MIP sedang dalam posisi tidak shortfall position in fulfilling the DMO requirement for
memenuhi ketentuan DMO tahun 2024. Pada 2024. As of 31 December 2024, the Group has
tanggal 31 Desember 2024, Grup sudah mencatat accrued an expense in a total amount of
beban yang harus dibayar sebesar AS$714.060 US$714,060 for the fines and compensation
untuk pembayaran denda dan kompensasi (Catatan payment (Note 16). In December 2025, MIP received
16). Pada bulan Desember 2025, Grup menerima verification letter from the Ministry of Energy and
surat verifikasi dari Kementerian Energi dan Sumber Mineral Resources regarding the total of 2024 DMO
Daya Mineral terkait total denda dan kompensasi fines and compensation that must be paid by MIP
DMO tahun 2024 yang harus dibayarkan oleh MIP which amounted to US$668,879 and the Group
yaitu sebesar AS$668.879 dan Grup membalik sisa reversed the remaining accrual amounting to
akrual sebesar AS$45.181 pada laba rugi tahun US$45,181 in the 2025 profit or loss in “selling
2025 di “beban penjualan”. MIP telah membayar expenses”. MIP has paid the DMO fines and
denda dan kompensasi DMO pada bulan Januari compensation payment in January 2026.
2026.
Berdasarkan evaluasi dari manajemen pada tahun Based on management’s assessment in 2025, a coal
2025, perusahaan pertambangan batubara milik mining companies under the Group, MIP was in a
Grup, yaitu MIP sedang dalam posisi tidak shortfall position in fulfilling the DMO requirement for
memenuhi ketentuan DMO tahun 2025. Pada 2025. As of 31 December 2025, the Group has
tanggal 31 Desember 2025, Grup sudah mencatat accrued an expense in a total amount of
beban yang harus dibayar sebesar AS$3.616.787 US$3,616,787 for the fines and compensation
untuk pembayaran denda dan kompensasi (Catatan payment (Note 16).
16).
Page 458
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/78 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
32.PERJANJIAN, IKATAN DAN KONTINJENSI PENTING 32. SIGNIFICANT COMMITMENTS, AGREEMENTS AND
(lanjutan) CONTINGENCIES (continued)
h. Peraturan Pemerintah No. 8 Tahun 2025 h. Government Regulation No. 8 of 2025
Pada tanggal 17 Februari 2025, Pemerintah On 17 February 2025, the Government of the
Republik Indonesia telah mengubah Peraturan Republic of Indonesia has amended Government
Pemerintah No. 36 Tahun 2023 dengan menerbitkan Regulation No. 36 of 2023 by issuing Government
Peraturan Pemerintah No. 8 Tahun 2025 (“PP No. Regulation No. 8 of 2025 (“GR No. 8/2025”), which
8/2025”) yang akan berlaku pada tanggal 1 Maret will come into effect on 1 March 2025. Based on GR
2025. Berdasarkan PP No. 8/2025, devisa hasil No. 8/2025, cash proceed from export sales that has
ekspor yang telah ditempatkan kedalam rekening been placed in the special account must remain
khusus menjadi wajib tetap ditempatkan sebesar placed at 100% and for a minimum 12 months since
100% dan paling singkat 12 bulan sejak penempatan the placement in the special account. Cash proceed
dalam rekening khusus. Devisa hasil ekspor yang from export sales that has been placed into the
telah ditempatkan ke dalam rekening khusus special account can be used for several things as
tersebut dapat digunakan untuk beberapa hal stipulated in GR No. 8/2025. The Group continues to
sebagaimana diatur dalam PP No. 8/2025. Grup monitor the progress of the implementation and the
terus memonitor perkembangan implementasi serta impact of this regulation on the Group’s operations, if
dampak dari peraturan ini terhadap operasi Grup, any.
jika ada.
Grup telah melaksanakan kewajibannya untuk The Group has carried out the obligations to place
menempatkan Devisa Hasil Ekspor Sumber Daya Foreign Exchange Export Proceeds from Natural
Alam (“DHE SDA”) ke dalam rekening khusus dan Resources (“DHE SDA”) into the special account and
deposito berjangka dan disajikan sebagai bagian time deposits and are presented as part of “Cash
dari “Kas dan setara kas” dalam laporan posisi and cash equivalents” in the consolidated statements
keuangan konsolidasian. of financial position.
i. Peraturan Pemerintah No. 15 Tahun 2022 dan i. Government Regulation No. 15 of 2022 and
Peraturan Pemerintah No. 18 Tahun 2025 Government Regulation No. 18 of 2025
Pada tanggal 11 April 2022, Pemerintah On 11 April 2022, Government issued the
mengeluarkan Peraturan Pemerintah No. 15 Tahun Government Regulation No. 15 of 2022 that
2022 yang mengatur perlakuan perpajakan dan/atau regulates the treatment of tax and/or non-tax state
penerimaan negara bukan pajak di bidang usaha revenue in the coal mining sector for Mining
pertambangan batubara untuk pemegang Izin Usaha Business Licence/ Special Mining Business
Pertambangan/Izin Usaha Pertambangan Khusus/ Licence/Special Mining Business Licence as
Izin Usaha Pertambangan Khusus sebagai continuation of CCoW/CCoW holders, CCoW with
kelanjutan dari PKP2B/PKP2B, PKP2B dengan income tax provisions stipulated in the contract and
ketentuan pajak penghasilan yang diatur dalam CCoW that followed the prevailing tax regulations.
kontrak dan PKP2B yang mengikuti peraturan
perpajakan yang berlaku.
Berdasarkan Peraturan Pemerintah ini, penghasilan Based on this Government Regulation, income from
dari usaha sebagai objek pajak untuk perhitungan business as taxable object for corporate income tax
PPh Badan adalah nilai dari penjualan produk calculation was the value of coal mining product
pertambangan batubara yang akan ditentukan pada sales that were to be determined at the time when
saat penjualan terjadi berdasarkan yang lebih tinggi the sale occurs based on the higher of:
antara:
• Yang lebih rendah antara Harga Patokan • The lower of Coal Benchmark Price (“HPB”) as
Batubara (“HPB”) sebagaimana ditetapkan oleh stipulated by the MoEMR or coal price index at
MESDM atau indeks harga batubara pada saat the time of the transaction; or
transaksi; atau
• Harga jual aktual yang seharusnya diterima oleh • The actual selling price that was supposed to be
penjual. received by the seller.
Namun, jika HPB atau indeks harga batubara tidak However, if the HPB or coal price index was not
tersedia, nilainya dihitung dengan harga jual aktual available, the values are calculated by the actual
yang seharusnya diterima oleh penjual. selling price that is supposed to be received by the
seller.
Page 459
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/79 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
32.PERJANJIAN, IKATAN DAN KONTINJENSI PENTING 32.SIGNIFICANT COMMITMENTS, AGREEMENTS AND
(lanjutan) CONTINGENCIES (continued)
i. Peraturan Pemerintah No. 15 Tahun 2022 dan i. Government Regulation No. 15 of 2022 and
Peraturan Pemerintah No. 18 Tahun 2025 Government Regulation No. 18 of 2025
(lanjutan) (continued)
Pada tanggal 26 April 2025, Pemerintah Indonesia On 26 April 2025, the Government of Indonesia
mengesahkan Peraturan Pemerintah No. 18/2025 ratified Government Regulation No. 18/2025
tentang Perubahan atas Peraturan Pemerintah No. concerning Amendments to Government Regulation
15/2022 tentang Perlakuan Perpajakan dan/atau No. 15/2022 concerning the Treatment of Tax and/or
Penerimaan Negara Bukan Pajak di Bidang Usaha Non-Tax State Revenue in the Coal Mining Sector.
Pertambangan Batubara. Peraturan Pemerintah ini This Government Regulation contains taxation and
memuat mengenai perpajakan dan penerimaan non-tax state revenues related to coal mining.
negara bukan pajak berkaitan dengan
pertambangan batubara.
Peraturan ini memuat poin-poin penting yang This regulation contains important points which are
berkaitan dengan perhitungan Pajak Penghasilan related to corporate income tax calculation, which
Badan, yang berdampak pada Grup diantaranya impact the Group including income from coal sales
adalah penghasilan dari usaha penjualan Batubara business must be calculated by using the highest
harus dihitung menggunakan harga tertinggi antara: price between:
• HPB – harga mínimum resmi yang ditetapkan • HPB – the official minimum set price set by
MESDM; dan MoEMR; and
• Harga aktual atau seharusnya diterima oleh • The price actually received or should have been
penjual (harga wajar pasar). received by the seller (fair market price).
Sampai dengan tanggal 31 Desember 2025, Grup As of 31 December 2025, the Group has applied
telah menerapkan kedua regulasi ini dalam both regulations in its corporate income tax
perhitungan Pajak Penghasilan Badannya. calculation. The differences in coal sales are
Perbedaan dalam penjualan batubara termasuk included as permanent differences, resulting in
sebagai perbedaan permanen yang mengakibatkan additional income tax expense of US$2,706,454 for
adanya tambahan beban pajak penghasilan sebesar the year ended 31 December 2025.
AS$2.706.454 pada tahun yang berakhir pada
tanggal 31 Desember 2025.
j. Fasilitas Bill Purchasing Line j. Bill Purchasing Line Facility
Berdasarkan amendemen perjanjian fasilitas Bill Based on the latest amendment of Bill Purchasing
Purchasing Line terakhir tanggal 25 Maret 2025 Line facility dated 25 March 2025 between the Group
antara Grup dengan PT Bank Mandiri (Persero) Tbk, and PT Bank Mandiri (Persero) Tbk, Bill Purchasing
fasilitas Bill Purchasing Line berlaku sampai dengan Line facility is valid until 3 April 2026.
3 April 2026.
Jenis fasilitas yang dimiliki Grup pada tanggal 31 The Group’s types of facilities as at 31 December
Desember 2025 adalah sebagai berikut: 2025 were as follows:
Jumlah yang telah dipakai/ Jumlah yang belum dipakai/
Jenis fasilitas/Type of facility Batas/Limit Amounts utilised Amounts not utilised
Fasilitas Bill Purchasing Line/Bill Purchasing US$125,000,000 - US$125,000,000
Line Facility
Page 460
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/80 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
33. SEGMEN OPERASI 33. OPERATING SEGMENT
Grup mengklasifikasikan usahanya menjadi 3 (tiga) The Group classifies its business into 3 (three) main
segmen usaha, yaitu tambang batubara, kontraktor business segments which are coal mining, mining
tambang dan pelayaran. Informasi mengenai segmen contractors and shipping. Information concerning the
usaha Grup adalah sebagai berikut: Group’s business segments was as follows:
2025
Tambang Kontraktor
Batubara/ Tambang/
Coal Mining Pelayaran/ Lain-lain/ Eliminasi/ Neto/
Mining Contractors Shipping Others Elimination Net
Pendapatan: Revenue:
Pendapatan eksternal 545,785,878 118,959,761 2,128,854 - - 666,874,493 External revenue
Pendapatan antar segmen - 183,882,452 38,280,588 - (222,163,040) - Revenue inter-segment
Pendapatan neto 545,785,878 302,842,213 40,409,442 - (222,163,040) 666,874,493 Net revenue
Beban pokok penjualan (446,654,458) (260,683,353) (23,337,309) - 206,230,241 (524,444,879) Cost of revenue
Beban penjualan (44,218,845) - - - 15,957,954 (28,260,891) Selling expenses
General and administrative
Beban umum dan administrasi (16,029,635) (6,609,230) (4,162,065) (1,018,750) 92,007 (27,727,673) expenses
Lain-lain, bersih 1,419,766 469,754 2,744,174 67,487,289 (68,221,754) 3,899,229 Others, net
Biaya keuangan - (5,868,537) - - - (5,868,537) Finance costs
Pendapatan keuangan 4,391,135 724,785 1,131,266 224,559 - 6,471,745 Finance income
Beban pajak final - - (307,717) - - (307,717) Final tax expense
Laba/(rugi) sebelum Profit/(loss) before
pajak penghasilan 44,693,841 30,875,632 16,477,791 66,693,098 (68,104,592) 90,635,770 income tax
Beban pajak penghasilan (11,981,690) (5,982,776) (2,131,545) - (4,493) (20,100,504) Income tax expense
Aset segmen 291,732,656 296,252,149 124,061,817 556,278,280 (539,128,155) 729,196,747 Segment assets
Liabilitas segmen 89,223,553 88,070,745 4,604,557 127,949 (42,478,387) 139,548,417 Segment liabilities
Informasi lainnya: Other information:
Belanja modal 7,051,570 21,394,253 3,278,377 26,740 - 31,750,940 Capital expenditures
Beban depresiasi dan Depreciation and amortisation
amortisasi 7,454,580 51,132,977 6,812,979 3,243 (6,081) 65,397,698 expenses
2024
Tambang Kontraktor
Batubara/ Tambang/
Coal Mining Pelayaran/ Lain-lain/ Eliminasi/ Neto/
Mining Contractors Shipping Others Elimination Net
Pendapatan: Revenue:
Pendapatan eksternal 638,436,748 119,331,820 8,966,246 - - 766,734,814 External revenue
Pendapatan antar segmen - 184,755,448 36,871,756 - (221,627,204) - Revenue inter-segment
Pendapatan neto 638,436,748 304,087,268 45,838,002 - (221,627,204) 766,734,814 Net revenue
Beban pokok penjualan (488,600,879) (255,843,252) (27,678,664) - 207,973,167 (564,149,628) Cost of revenue
Beban penjualan (42,480,826) - - - 14,315,182 (28,165,644) Selling expenses
General and administrative
Beban umum dan administrasi (18,925,336) (6,479,529) (3,171,051) (949,069) 1,637 (29,523,348) expenses
Lain-lain, bersih (4,073,219) 3,912,472 1,544,862 113,690,516 (113,678,652) 1,395,979 Others, net
Biaya keuangan - (6,826,494) - - - (6,826,494) Finance costs
Pendapatan keuangan 5,892,000 512,971 1,018,367 9,920 - 7,433,258 Finance income
Beban pajak final - - (383,892) - - (383,892) Final tax expense
Laba/(rugi) sebelum Profit/(loss) before
pajak penghasilan 90,248,488 39,363,436 17,167,624 112,751,367 (113,015,870) 146,515,045 income tax
Beban pajak penghasilan, neto (19,898,853) (8,093,295) (1,462,831) - (144,498) (29,599,477) Income tax expense, net
Aset segmen 347,756,829 330,544,755 131,658,507 547,967,167 (598,710,794) 759,216,464 Segment assets
Liabilitas segmen 93,347,233 123,665,322 10,961,000 103,386 (50,560,037) 177,516,904 Segment liabilities
Informasi lainnya: Other information:
Belanja modal 7,548,014 75,508,192 27,807,077 379 - 110,863,662 Capital expenditures
Beban depresiasi dan Depreciation and amortisation
amortisasi 7,229,201 48,436,947 6,858,732 4,768 (5,974) 62,523,674 expenses
Page 461
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/81 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
34. ASET DAN LIABILITAS MONETER DALAM MATA 34. MONETARY ASSETS AND LIABILITIES
UANG ASING DENOMINATED IN FOREIGN CURRENCY
Pada tanggal 31 Desember 2025 dan 2024, Grup As of 31 December 2025 and 2024, the Group has
memiliki aset dan liabilitas moneter yang signifikan significant monetary assets and liabilities denominated
dalam mata uang asing, dengan nilai pada tanggal in foreign currencies, the value of which as of the
pelaporan adalah sebagai berikut: reporting dates were as follows:
2025
Setara Dolar AS/
US Dollar
Rupiah RMB SGD EUR equivalent
Aset moneter Monetary assets
Kas dan setara kas 1,259,851,993,968 36,244,520 - - 80,256,414 Cash and cash equivalents
Deposito berjangka - 55,722,600 - - 7,971,134 Time deposits
Piutang usaha 389,236,990,985 - - - 23,193,719 Trade receivables
Piutang lain-lain 25,935,813,953 - - - 1,545,454 Other receivables
Investasi pada obligasi pemerintah Investment in government bonds
dan Obligasi Patriot 1,149,073,894,494 - - - 68,470,617 and Patriot Bonds
Kas yang dibatasi penggunaannya 15,712,391,365 - - - 936,265 Restricted cash
Aset tidak lancar lainnya 4,981,048,638 - - - 296,809 Other non-current assets
Pajak Pertambahan Nilai (“PPN”) 1,056,308,016,312 - - - 62,942,916 Value Added Tax (“VAT”)
Pajak penghasilan badan 66,465,882,972 - - - 3,960,546 Corporate income tax
Pajak lain-lain 7,211,745,642 - - - 429,731 Other taxes
Jumlah aset 3,974,777,778,329 91,967,120 - - 250,003,605 Total assets
Liabilitas moneter Monetary liabilities
Utang usaha 708,156,556,920 - 50,600 - 42,236,791 Trade payables
Utang lain-lain 36,843,706,922 - - - 2,195,430 Other payables
Beban akrual 91,862,293,468 - - - 5,473,859 Accrued expenses
Liabilitas sewa 856,840,151,508 - - - 51,057,094 Lease liabilities
Liabilitas supplier financing 24,145,958,382 - - - 1,438,801 Supplier financing liabilities
Pajak penghasilan badan 16,998,387,108 - - - 1,012,894 Corporate income tax
Pajak lain-lain 94,268,353,860 - - - 5,617,230 Other taxes
Jumlah liabilitas 1,829,115,408,168 - 50,600 - 109,032,099 Total liabilities
Aset moneter - bersih 140,971,506 Monetary assets - net
2024
Setara Dolar AS/
US Dollar
Rupiah RMB SGD EUR equivalent
Aset moneter Monetary assets
Kas dan setara kas 881,235,571,272 122,360,721 - - 71,288,506 Cash and cash equivalents
Deposito berjangka - 55,363,600 - - 7,584,813 Time deposits
Piutang usaha 507,446,867,806 - - - 31,397,529 Trade receivables
Piutang lain-lain 32,015,420,066 - - - 1,980,907 Other receivables
Investasi pada obligasi pemerintah 140,917,982,676 8,719,093 Investment in government bonds
Kas yang dibatasi penggunaannya 13,151,107,235 - - - 813,705 Restricted cash
Aset tidak lancar lainnya 3,417,678,318 - - - 211,464 Other non-current assets
Pajak Pertambahan Nilai (“PPN”) 1,238,872,444,744 - - - 76,653,412 Value Added Tax (“VAT”)
Pajak penghasilan badan 42,640,075,304 - - - 2,638,292 Corporate income tax
Pajak lain-lain 5,171,145,034 - - - 319,957 Other taxes
Jumlah aset 2,864,868,292,455 177,724,321 - - 201,607,678 Total assets
Liabilitas moneter Monetary liabilities
Utang usaha 705,205,435,822 - 50,600 - 43,670,868 Trade payables
Utang lain-lain 25,441,438,584 - - - 1,574,152 Other payables
Beban akrual 44,678,034,889 - - - 2,764,388 Accrued expenses
Liabilitas sewa 1,417,522,254,198 - - - 87,707,106 Lease liabilities
Liabilitas supplier financing 39,562,807,645 - - - 2,447,891 Supplier financing liabilities
Pajak penghasilan badan 953,751,944 - - - 59,012 Corporate income tax
Pajak lain-lain 127,749,070,332 - - - 7,904,286 Other taxes
Jumlah liabilitas 2,361,112,793,414 - 50,600 - 146,127,703 Total liabilities
Aset moneter - bersih 55,479,975 Monetary assets - net
Pada tanggal 31 Desember 2025 dan 2024, kurs konversi At 31 December 2025 and 2024 the conversion rates used
yang digunakan Grup diungkapkan pada Catatan 2 pada by the Group were disclosed in Note 2 to consolidated
laporan keuangan konsolidasian. financial statements.
Apabila posisi aset neto pada mata uang selain Dolar AS If the net position of assets in currencies other than US
pada tanggal 31 Desember 2025 dinyatakan dengan Dollars as of 31 December 2025 was reflected using the
menggunakan kurs tengah nilai tukar mata uang asing middle rate of exchange as of 6 March 2026, the net assets
pada tanggal 6 Maret 2026 maka aset dalam mata uang in foreign currencies will decrease by approximately
asing neto akan menurun sebesar lebih kurang US$388,869.
AS$388.869.
Page 462
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/82 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
35. MANAJEMEN RISIKO KEUANGAN 35. FINANCIAL RISK MANAGEMENT
Risiko utama instrumen keuangan Grup adalah risiko The main risks arising from the Group’s financial
tingkat suku bunga, risiko mata uang asing, risiko instruments are interest rate risk, foreign currency
kredit, risiko likuiditas, dan risiko harga komoditas. risk, credit risk, liquidity risk and commodity price risk.
Penelaahan manajemen dan kebijakan yang disetujui The management reviews and approves policies for
untuk mengelola masing-masing risiko ini dijelaskan managing each of these risks, which are described in
secara detail sebagai berikut: more detail as follows:
a. Risiko pasar a. Market risk
(i) Risiko tingkat suku bunga (i) Interest rate risk
Pada tanggal 31 Desember 2025, Grup tidak As of 31 December 2025, the Group had no
memiliki pinjaman dan/atau hutang yang loans and/or payables on which interest rates
dipengaruhi secara material oleh suku bunga. had a material impact. Management is of the
Manajemen berpendapat bahwa risiko suku opinion that the interest rate risk is not likely to
bunga tidak berdampak signifikan pada operasi have a significant impact on the Group's
Grup. operation.
(ii) Risiko nilai tukar mata uang asing (ii) Foreign currency risk
Mata uang pelaporan Grup adalah Dolar AS. The Group’s reporting currency is the US
Grup dapat menghadapi risiko nilai tukar mata Dollar. The Group faces foreign exchange risk
uang asing karena piutang pihak-pihak berelasi since receivables from related parties and the
dan beberapa pembelian dalam mata uang costs of some purchases are either
Rupiah atau harga yang secara signifikan denominated in Rupiah or whose price is
dipengaruhi oleh tolak ukur perubahan significantly influenced by their benchmark
harganya dalam mata uang asing seperti yang price movements in foreign currencies as
dikutip dari pasar internasional. Apabila quoted in the international markets. To the
pembelian Grup di dalam mata uang selain extent that the revenue and purchases of
Dolar AS, dan tidak seimbang dalam hal Group are denominated in currencies other
kuantum dan/atau pemilihan waktu, Grup harus than US Dollars, and are not evenly matched in
menghadapi risiko mata uang asing. terms of quantum and/or timing, the Group has
exposure to foreign currency risk.
Grup tidak mempunyai kebijakan lindung nilai The Group does not have any formal hedging
yang formal untuk laju pertukaran mata uang policy for foreign exchange exposure.
asing. Bagaimanapun, terkait dengan hal-hal However, in relation to the matters discussed in
yang telah didiskusikan pada paragraf di atas, the preceding paragraph, the fluctuations in the
fluktuasi dalam nilai tukar Dolar AS dan Rupiah exchange rates between the US Dollar and
menghasilkan lindung nilai natural untuk Rupiah provide some degree of natural hedge
eksposur nilai tukar Grup. for the Group’s foreign exchange exposure.
Page 463
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/83 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
35. MANAJEMEN RISIKO KEUANGAN (lanjutan) 35. FINANCIAL RISK MANAGEMENT (continued)
a. Risiko pasar (lanjutan) a. Market risk (continued)
(ii) Risiko nilai tukar mata uang asing (lanjutan) (ii) Foreign currency risk (continued)
Pada tanggal 31 Desember 2025, berdasarkan At 31 December 2025, based on a sensitivity
simulasi yang rasional, jika nilai tukar Dolar AS simulation, had the exchange rate of US Dollar
terhadap Rupiah dan mata uang asing lainnya against the Rupiah and other foreign currency
melemah/menguat sebesar 5%, dengan seluruh depreciated/appreciated by 5%, with all other
variabel-variabel lain tidak berubah, maka laba variables held constant, profit before tax
sebelum pajak konsolidasian pada tanggal 31 consolidated for 31 December 2025 would
Desember 2025 akan lebih rendah/lebih tinggi have been US$7,048,575 (31 December 2024
sebesar AS$7.048.575 (31 Desember 2024 would have been US$2,773,999) lower/higher,
akan lebih rendah/lebih tinggi sebesar mainly as a result of foreign exchange
AS$2.773.999), terutama sebagai akibat dari losses/gains on the translation of cash and
kerugian/keuntungan selisih kurs atas cash equivalents, time deposits, trade
penjabaran kas dan setara kas, deposito receivables, other receivables, investment in
berjangka, piutang usaha, piutang lain-lain, government bonds and Patriot Bonds,
investasi pada obligasi pemerintah dan Obligasi restricted cash, other non-current assets, Value
Patriot, kas yang dibatasi penggunaannya, aset Added Tax (“VAT”), corporate income tax,
tidak lancar lainnya, Pajak Pertambahan Nilai other taxes, trade payables, other payables,
(“PPN”), pajak penghasilan badan, pajak lain- accrued expenses, lease liabilities and supplier
lain, utang usaha, utang lain-lain, beban akrual, financing liabilities denominated in Rupiah.
liabilitas sewa dan liabilitas supplier financing
dalam Rupiah.
(iii) Risiko harga komoditas (iii) Commodity price risk
Grup terkena dampak risiko harga komoditas The Group’s exposure to commodity price risk
terutama diakibatkan oleh penjualan batubara. relates primarily to the sale of coal. The price of
Harga batubara tersebut secara langsung the coal is directly affected by commodity price
dipengaruhi oleh fluktuasi harga komoditas fluctuations and the level of demand and
serta tingkat permintaan dan persediaan di supply in the market.
pasar.
Kebijakan Grup untuk meminimalkan risiko The Group’s policy is to minimise the risks
yang berasal dari fluktuasi harga komoditas arising from the fluctuations in the commodity
adalah dengan menurunkan biaya produksi. prices by decreasing the production cost. In
Selain itu, Grup juga berusaha mengurangi addition, the Group may seek to mitigate its
risiko tersebut dengan cara mengalihkan risks by passing on the price increases to its
kenaikan harga kepada pelanggannya. customers.
Page 464
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/84 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
35. MANAJEMEN RISIKO KEUANGAN (lanjutan) 35. FINANCIAL RISK MANAGEMENT (continued)
b. Risiko kredit b. Credit risk
Risiko kredit yang dihadapi oleh Grup berasal dari The Group is exposed to credit risk arising from
kredit yang diberikan kepada pelanggan. Untuk the credit granted to its customers. To mitigate this
meringankan risiko ini, ada kebijakan untuk risk, there are policies in place to ensure that sales
memastikan penjualan produk hanya dibuat kepada of products are made only to creditworthy
pelanggan yang dapat dipercaya dan terbukti customers with proven a track record or good
mempunyai sejarah kredit yang baik. Ini merupakan credit history. It is the Group policy that all
kebijakan Grup dimana semua pelanggan yang customers who wish to trade on credit are subject
akan melakukan pembelian secara kredit harus to credit verification procedures. For export sales,
melalui prosedur verifikasi kredit. Untuk penjualan the Group requires cash against the presentation
ekspor, Grup mensyaratkan pembayaran pada saat of documents of title. For domestic sales, the
penyerahan dokumen penjualan. Untuk penjualan Group requires most part of cash received in
domestik, Grup mensyaratkan sebagian besar advance and the remaining are invoiced upon
penerimaan kas di muka dan sisanya ditagihkan presentation of documents. In addition, receivable
pada saat penyerahan dokumen penjualan. balances are monitored on an ongoing basis to
Sebagai tambahan, saldo piutang dipantau secara reduce the Group's exposure to bad debts.
terus menerus untuk mengurangi kemungkinan
piutang yang tidak tertagih.
Grup tidak berkonsentrasi pada risiko kredit karena The Group has no concentration of credit risk as
kebanyakan piutang usaha menggunakan fasilitas most of its trade receivables use Letter of Credit
Letter of Credit. facilities.
Pada tanggal pelaporan, eksposur maksimum Grup At the reporting date, the Group’s maximum
terhadap risiko kredit adalah sebesar nilai tercatat exposure to credit risk is represented by the
masing-masing kategori dari aset keuangan yang carrying amount of each class of financial assets
disajikan pada laporan posisi keuangan presented in the consolidated statements of
konsolidasian. financial position.
c. Risiko likuiditas c. Liquidity risk
Risiko likuiditas adalah risiko kerugian yang timbul Liquidity risk is a risk arising when the cash flow
karena Grup tidak memiliki arus kas yang cukup position of the Group is not enough to cover the
untuk memenuhi liabilitasnya. liabilities that become due.
Dalam pengelolaan risiko likuiditas, manajemen In managing the liquidity risk, management
memantau dan menjaga jumlah kas dan setara kas monitors and maintains a level of cash and cash
yang dianggap memadai untuk membiayai equivalents deemed adequate to finance the
operasional Grup dan untuk mengatasi dampak Group’s operations and to mitigate the effects of
fluktuasi arus kas. Manajemen juga melakukan fluctuation in cash flows. Management also
evaluasi berkala atas proyeksi arus kas dan arus regularly evaluates the projected and actual cash
kas aktual, termasuk jadwal jatuh tempo utang, dan flows, including loan maturity profiles, and
terus-menerus melakukan penelaahan pasar continuously assess conditions in the financial
keuangan untuk mendapatkan sumber pendanaan markets for opportunities to obtain optimal funding
yang optimal. sources.
Page 465
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/85 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
35. MANAJEMEN RISIKO KEUANGAN (lanjutan) 35. FINANCIAL RISK MANAGEMENT (continued)
c. Risiko likuiditas (lanjutan) c. Liquidity risk (continued)
Tabel di bawah ini menganalisa liabilitas keuangan The table below analysed the Group’s financial
Grup yang diselesaikan secara neto yang liabilities into relevant maturity groupings based on
dikelompokkan berdasarkan periode yang tersisa the remaining period to the contractual maturity
sampai dengan tanggal jatuh tempo kontraktual. date. The amounts disclosed in the table were the
Jumlah yang diungkapkan dalam tabel merupakan contractual undiscounted cash flows:
arus kas kontraktual yang tidak didiskontokan:
Sewaktu- Dalam
waktu waktu 1
dan dalam sampai
waktu dengan
1 tahun/ 5 tahun/ Lebih dari
On demand Within 5 tahun/
Jumlah/ and within 1 to 5 More than
Total 1 year years 5 years
Pada tanggal 31 Desember 2025 As of 31 December 2025
Utang usaha Trade payables
Pihak berelasi 3,823,230 3,823,230 - - Related parties
Pihak ketiga 38,478,907 38,478,907 - - Third parties
Utang lain-lain 2,474,719 2,474,719 - - Other payables
Beban akrual 10,327,556 10,327,556 - - Accrued expenses
Liabilitas supplier financing 1,438,801 1,438,801 - - Supplier financing liabilities
Liabilitas sewa Lease liabilities
Pokok pinjaman 51,057,094 31,434,013 19,623,081 - Principal
Beban bunga masa depan 3,602,990 2,690,061 912,929 - Future imputed interest charges
Jumlah 111,203,297 90,667,287 20,536,010 - Total
Pada tanggal 31 Desember 2024 As of 31 December 2024
Utang usaha Trade payables
Pihak berelasi 3,841,574 3,841,574 - - Related parties
Pihak ketiga 48,505,066 48,505,066 - - Third parties
Utang lain-lain 1,574,152 1,574,152 - - Other payables
Beban akrual 3,533,318 3,533,318 - - Accrued expenses
Liabilitas supplier financing 2,447,891 2,447,891 - - Supplier financing liabilities
Liabilitas sewa Lease liabilities
Pokok pinjaman 87,707,106 45,026,095 42,681,011 - Principal
Beban bunga masa depan 8,477,523 5,563,053 2,914,470 - Future imputed interest charges
Jumlah 156,086,630 110,491,149 45,595,481 - Total
Pada tahun 2025 dan 2024, Grup mencatat modal As of 31 December 2025 and 2024, the Group
kerja positif, yang mencerminkan kemampuannya recorded a positive working capital, reflecting its
untuk memenuhi kewajiban jangka pendek. ability to meet short-term obligations.
Page 466
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/86 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
35. MANAJEMEN RISIKO KEUANGAN (lanjutan) 35. FINANCIAL RISK MANAGEMENT (continued)
d. Manajemen risiko permodalan d. Capital risk management
Tujuan Grup dalam pengelolaan permodalan adalah The Group’s objectives when managing capital are
untuk mempertahankan kelangsungan usaha Grup to safeguard its ability to continue as a going
guna memberikan imbal hasil kepada pemegang concern in order to provide returns for
saham dan manfaat kepada pemangku kepentingan shareholders and benefits for other stakeholders
lainnya serta menjaga struktur modal yang optimal and to maintain an optimal capital structure to
untuk mengurangi biaya modal. reduce the cost of capital.
Strategi Grup selama tahun yang berakhir pada The Group’s strategy during the years ended 31
tanggal 31 Desember 2025 dan 2024 adalah December 2025 and 2024, was to maintain or
mempertahankan atau menyesuaikan struktur adjust the capital structure and it may adjust the
modal serta Grup menyesuaikan jumlah dividen amounts of dividends paid to shareholders and
yang dibayar dan tingkat pengembalian modal return capital to shareholders.
kepada pemegang saham.
Tidak ada perubahan pada pendekatan Grup dalam There were no changes in the Group’s approach
mengelola permodalannya selama periode berjalan. to capital management during the period.
e. Estimasi nilai wajar e. Fair value estimation
Nilai wajar aset dan liabilitas keuangan diestimasi The fair value of financial assets and financial
untuk keperluan pengakuan dan pengukuran atau liabilities must be estimated for recognition and
untuk keperluan pengungkapan. measurement or for disclosure purposes.
PSAK 113 “Pengukuran Nilai Wajar” mensyaratkan SFAS 113 “Fair Value Measurement” requires the
pengungkapan atas pengukuran nilai wajar dengan disclosure of fair value measurements by level of
tingkat hirarki nilai wajar sebagai berikut: the following fair value measurement hierarchy:
(a) harga kuotasian (tidak disesuaikan) dalam (a) quoted prices (unadjusted) in active markets
pasar aktif untuk aset atau liabilitas yang for identical assets or liabilities (level 1);
identik (tingkat 1);
(b) input selain harga kuotasian yang termasuk (b) inputs other than quoted prices included
dalam tingkat 1 yang dapat diobservasi untuk within level 1 that are observable for the asset
aset atau liabilitas, baik secara langsung or liability, either directly (as prices) or
(misalnya harga) atau secara tidak langsung indirectly (derived from prices) (level 2); and
(misalnya derivasi dari harga) (tingkat 2); dan
(c) input untuk aset atau liabilitas yang bukan (c) inputs for assets or liabilities that are not
berdasarkan data pasar yang dapat based on observable market data
diobservasi (input yang tidak dapat (unobservable inputs) (level 3).
diobservasi) (tingkat 3).
Manajemen berpendapat bahwa nilai buku dari aset Management believes that the book value of its
dan liabilitas keuangannya mendekati nilai wajar financial assets and liabilities approximates the fair
dari aset dan liabilitas keuangan tersebut pada value of these financial assets and liabilities as of
tanggal 31 Desember 2025 dan 2024, kecuali untuk 31 December 2025 and 2024, except for
investasi pada Obligasi Patriot. Lihat Catatan 9b investment in Patriot Bonds. Refer to Note 9b for
untuk nilai wajar dari investasi pada Obligasi Patriot. the fair value of investment in Patriot Bonds.
Page 467
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/87 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
35. MANAJEMEN RISIKO KEUANGAN (lanjutan) 35. FINANCIAL RISK MANAGEMENT (continued)
e. Estimasi nilai wajar (lanjutan) e. Fair value estimation (continued)
Investasi pada Obligasi Patriot dengan suku bunga Investment in Patriot Bonds with fixed interest rate
tetap tidak menunjukkan nilai wajarnya. Pada does not indicate their fair value. At 31 December
tanggal 31 Desember 2025, investasi tersebut 2025, the investment is accounted for using Level
diukur menggunakan Level 3 pada hierarki nilai 3 of the fair value hierarchy.
wajar.
36. TRANSAKSI NONKAS 36. NON-CASH TRANSACTIONS
Transaksi nonkas Non-cash transactions
Tabel di bawah ini menunjukkan transaksi nonkas The below table shows the Company’s non-cash
Perusahaan selama tahun berjalan: transactions during the year:
2025 2024
Perolehan aset hak-guna melalui Acquisitions of right-of-use assets
liabilitas sewa 12,117,464 66,515,589 through lease liabilities
Acquisitions of fixed assets
Perolehan aset tetap melalui through advance payments for
uang muka pembelian aset tetap 7,254,920 7,209,263 purchase of fixed assets
Perubahan investasi dari metode ekuitas Change of investment from equity
menjadi konsolidasi - 4,210,429 method to consolidation
Acquisitions of investment properties
Perolehan properti investasi melalui through advance payments for
uang muka pembelian aset - 8,555 purchase of assets
Page 468
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/88 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
36. TRANSAKSI NONKAS (lanjutan) 36. NON-CASH TRANSACTIONS (continued)
Rekonsiliasi liabilitas yang timbul dari aktivitas Reconciliation of liabilities arising from financing
pendanaan activities
Tabel di bawah ini menunjukkan rekonsiliasi liabilitas The below table sets out a reconciliation of liabilities
yang timbul dari pendanaan untuk tahun yang berakhir arising from financing activities for the years ended 31
pada tanggal 31 Desember 2025 dan 2024 sebagai December 2025 and 2024 as follows:
berikut:
2025
Mata uang
Saldo awal/ asing/ Saldo akhir/
Beginning Arus kas/ Foreign Lain-lain/ Ending
balance Cash flow exchange Others balance
Liabilitas sewa 87,707,106 (46,445,419) (2,427,588) 12,222,995 51,057,094 Lease liabilities
Liabilitas supplier financing 2,447,891 (1,059,024) 49,934 - 1,438,801 Supplier financing liabilities
Jumlah 90,154,997 (47,504,443) (2,377,654) 12,222,995 52,495,895 Total
2024
Mata uang
Saldo awal/ asing/ Saldo akhir/
Beginning Arus kas/ Foreign Lain-lain/ Ending
balance Cash flow exchange Others balance
Liabilitas sewa 64,566,479 (42,086,327) (2,918,067) 68,145,021 87,707,106 Lease liabilities
Liabilitas supplier financing 6,077,344 (3,508,607) (120,846) - 2,447,891 Supplier financing liabilities
Jumlah 70,643,823 (45,594,934) (3,038,913) 68,145,021 90,154,997 Total
Pada tahun 2025 dan 2024, kolom ‘Lain-lain’ In 2025 and 2024, the ‘Others’ column includes the
mencakup efek transaksi nonkas dari penambahan effect of non-cash transactions from additions of fixed
aset tetap dan aset hak-guna melalui liabilitas sewa, assets and right-of-use assets through lease liabilities,
penambahan bunga liabilitas sewa, serta accretion of interest of lease liabilities, and deduction of
pengurangan liabilitas sewa. lease liabilities.
Page 469
PT PRIMA ANDALAN MANDIRI TBK
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran 5/89 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Dolar Amerika Serikat, (Expressed in United States Dollars,
kecuali dinyatakan lain) unless otherwise stated)
37. KEJADIAN SETELAH PERIODE PELAPORAN 37. EVENTS AFTER THE REPORTING PERIOD
Rencana Kerja dan Anggaran Biaya (“RKAB”) MIP Work Plan and Budget (“RKAB”) of MIP
Pada tanggal 3 Maret 2026, MIP menerima On 3 March 2026, MIP received approval of its RKAB
persetujuan RKAB untuk tahun operasi 2026 dari for 2026 operating year from the Ministry of Energy and
Kementerian Energi dan Sumber Daya Mineral Mineral Resources of the Republic of Indonesia.
Republik Indonesia.
RKAB yang telah disetujui menetapkan tingkat The approved RKAB establishes MIP’s permitted
produksi yang diizinkan bagi MIP untuk periode production levels for the 2026 operating period. The
operasi 2026. Tingkat produksi yang disetujui berbeda approved production levels differ from MIP’s previous
dari asumsi perencanaan produksi internal MIP internal production planning assumptions and may
sebelumnya dan dapat memengaruhi tingkat produksi affect MIP’s future production levels and operating
serta rencana operasional MIP di masa mendatang. plans.
Manajemen saat ini sedang mengevaluasi potensi Management is currently evaluating the potential
dampak operasional dan keuangan dari RKAB yang operational and financial implications of the approved
telah disetujui tersebut, termasuk dampaknya terhadap RKAB, including its impact on MIP’s production plans
rencana produksi dan proyeksi arus kas MIP di masa and future cash flow projections. As of the completion
mendatang. Sampai dengan tanggal penyelesaian date of these consolidated financial statements,
laporan keuangan konsolidasian ini, manajemen management is unable to determine the full financial
belum dapat menentukan secara penuh dampak impact of this matter, if any, on the Group’s future
keuangan dari hal tersebut, jika ada, terhadap operations.
operasional Grup di masa mendatang.
Hasil keberatan pajak atas Surat Ketetapan Pajak The tax objection result on the Corporate Income
Lebih Bayar Pajak Penghasilan Badan untuk tahun Tax Overpayment Assessment Letter for the 2023
pajak 2023 MIP fiscal year of MIP
Pada bulan Januari 2026, Direktorat Jenderal Pajak In January 2026, the Directorate General of Taxes
(“DJP”) mengeluarkan Surat Keputusan Pengembalian (“DGT”) issued a Tax Overpayment Refund Decision
Kelebihan Pembayaran Pajak yang menyetujui Letter approving a tax overpayment of
kelebihan pembayaran pajak sebesar Rp33,895,200,964 (equivalent to US$2,032,695). In
Rp33.895.200.964 (setara dengan AS$2.032.695). February 2026, the Company has received the tax
Pada bulan Februari 2026, Perusahaan sudah overpayment refund.
mendapatkan pengembalian kelebihan pembayaran
pajak tersebut.
Page 470
Names mentioned 147 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Prima
p.4 ×3
unresolved
org
Andalan Mandiri Tbk
p.4
unresolved
org
Joint Ventures Mandiri Tbk
p.4
unresolved
org
Mandiri Tbk
p.8 ×5
unresolved
org
PT Mandiri Intiperkasa
p.8 ×15
unresolved
org
PT Mandala Karya Prima
p.8 ×7
unresolved
org
PT Maritim Prima
p.8 ×2
unresolved
org
PT Maritim Prima Mandiri
p.8 ×2
unresolved
org
Financial Services Authority
p.9 ×22
unresolved
org
Indonesia Stock Exchange
p.25 ×3
unresolved
org
PT Mandala
p.26 ×2
unresolved
org
Kementerian ESDM
p.44 ×2
unresolved
org
Ministry of ESDM
p.44
unresolved
person
Teknik
· Direktur Pemasaran
p.47 ×3
unresolved
person
Technical
· Director
p.47
unresolved
org
PT Prima Andalan Mandiri Terintegrasi
p.48 ×2
unresolved
org
Ticker Code
· Company Name
p.52
unresolved
person
Nurul Hidajati
· Notaris
p.52 ×7
unresolved
org
Minister of Law and Human Rights
p.52
unresolved
org
Edika Agung Mandiri (EAM) : 61,20%
p.52
unresolved
—
Prima Andalan Utama (PAU) : 27,90%
p.52
unresolved
—
Masyarakat/Public
p.52
unresolved
org
Ministry of Law and Human Rights
p.53
unresolved
org
PT Resmine Energy Solution's MIP Coal Resources
p.58
unresolved
org
PT Resmine Energy Solution
p.58 ×4
unresolved
org
PT Resmine Energy Solution. Source
p.59
unresolved
org
PT Duta Tambang
p.62
unresolved
org
PT Pertamina Sumber Alam
p.62
unresolved
org
PT Nunukan Bara Sentosa Satu
p.62
unresolved
org
PT Duta Tambang Sumber Alam
p.62
unresolved
org
Pengurus
p.68
unresolved
org
Ministry of Energy and Mineral Resources
p.68
unresolved
org
Grup Mandiri
· Komisaris
p.70
unresolved
org
Mandiri Group
· Commissioner
p.70
unresolved
org
PT Pentasena Artha Sentosa
p.71 ×2
unresolved
org
PT Bank Danamon Work Experience
p.71
unresolved
org
Indonesia Tbk
p.71
unresolved
org
PT Overseas Securities
p.71 ×2
unresolved
org
PT SOG Indonesia
p.71 ×2
unresolved
org
PT Transmo Agung Pergata
p.71 ×2
unresolved
org
PT Harapan Mandiri Utama
p.72 ×10
unresolved
org
PT Mandiri Traktor Utama
p.72 ×2
unresolved
org
PT Maritim Prima Mandiri. Memiliki
p.72
unresolved
org
PT UKANIK
p.73 ×2
unresolved
org
PT Mandiri Intimakmur
p.73 ×4
unresolved
org
PT Agricole Indonesia Makmur
p.73 ×4
unresolved
org
PT Alat Bumi Permai
p.73 ×3
unresolved
org
PT Prima Andalan Utama
p.73 ×7
unresolved
org
PT Graha Agung Indahsentosa
p.73
unresolved
org
PT Graha Agung
p.73
unresolved
org
PT Mandiri Trans Utama
p.73 ×2
unresolved
org
PT Mandiri Intiperkasa Sentosa
p.73
unresolved
org
PT Cikarang Hijau Indah
p.73 ×3
unresolved
org
PT Agrobisnis Mandiri Makmur
p.73 ×2
unresolved
org
PT Mandiri Karyacipta Utama.
p.73
unresolved
org
PT Mandiri Karyacipta Utama. Memiliki
p.73
unresolved
org
Accounting Manager Millenia Shipping PTE LTD
p.74
unresolved
org
Millenia Shipping PTE LTD
p.74
unresolved
org
PT Mandiri Intiperkasa. Concurrent
p.74
unresolved
org
PT Mandiri Intiperkasa. Position Memiliki
p.74
unresolved
person
Ir. Theo Matasak’s Project
p.75 ×2
unresolved
org
PT Kalimantan Energy Lestari
p.75 ×2
unresolved
org
PT Mitrais Indonesia
p.75 ×2
unresolved
person
Diah
· Komisaris
p.78 ×4
unresolved
—
Asriningpuri
· Commissioner
p.78 ×2
unresolved
person
Summit
· Commissioner
p.78
unresolved
person
ACMF-ISSB Joint
· Komisaris
p.79
unresolved
person
Technical Training
· Commissioner
p.79
unresolved
person
Sendang
· Komisaris
p.79 ×17
unresolved
—
Pangganjar
· Independen
p.79 ×12
unresolved
person
Indonesian State-owned
· Komisaris
p.79
unresolved
person
Riverside
· Commissioner
p.79
unresolved
org
Mandiri Investment
· Direktur
p.80
unresolved
org
Bank Mandiri Tjia
p.80
unresolved
person
Forum
· Director
p.80
unresolved
person
Unlocking Circular
· Direktur
p.80
unresolved
person
Potential Across Europe
· Director
p.80
unresolved
org
Energy Expo
· Director
p.80
unresolved
person
Handy
· Direktur
p.80
unresolved
person
Webinar ESG
· Direktur
p.80 ×2
unresolved
—
Glivirgo
· Director
p.80
unresolved
person
Navigating Challenges
· Direktur
p.80
unresolved
org
PT Coalindo
p.80
unresolved
org
PT Coalindo Energy
p.80
unresolved
—
Anang
· Anggota Komite
p.81 ×6
unresolved
—
Yudiansyah
· Audit
p.81 ×6
unresolved
person
Auditors
· Member
p.81
unresolved
person
Indonesian Institute
· Member
p.81
unresolved
—
Jie Jeanny
· Sekretaris
p.82 ×5
unresolved
—
Pratiwi
· Perusahaan
p.82 ×3
unresolved
org
Bank Mandiri Pratiwi
p.82
unresolved
org
PT Edika
· Commissioner
p.84 ×3
unresolved
org
PT Edika Sugianto
p.84
unresolved
org
PT Edika Agung
p.84 ×10
unresolved
org
PT Mandala Karya Intiperkasa
p.85
unresolved
org
PT Mandirikarya
p.85
unresolved
org
PT Mandiri Karya
p.85
unresolved
org
PT Sentarum Lines
p.85
unresolved
org
PT Tasti Laurenco Usaha Pelabuhan
p.85
unresolved
org
PT Edika Agung Mandiri Shareholder Composition
p.86
unresolved
org
PT Edika Agung Mandiri Nama
p.86
unresolved
—
Mangatur Dewata D. Batubara
· Komisaris
p.86 ×2
unresolved
org
PT Edika Agung Mandiri Board
p.86
unresolved
person
Diah Asriningpuri Sugianto
· Direktur Utama
p.86 ×11
unresolved
person
Damianus Batubara
· Commissioner
p.86
unresolved
org
PT Edika Mandiri
p.86
unresolved
org
PT Maritim
p.87
unresolved
person
Prof. Dr. Shipping Cargo
p.87
unresolved
org
PT Sentarum
p.87
unresolved
org
PT Tasti
p.87
unresolved
org
Rianto & Rekan
p.91 ×2
unresolved
org
PT Raya Saham Registra
p.92
unresolved
org
Kantor Notaris Jose Dima
p.92
unresolved
org
PT Kustodian Sentral
p.92
unresolved
org
PT Kustodian Sentral Efek
p.92
unresolved
org
PT Petro Niaga Mandiri
p.142
unresolved
org
PT Mandiri Herindo
p.142
unresolved
org
Adiperkasa Tbk
p.142
unresolved
—
sewa peralatan, pembelian bahan bakar, sewa
p.142
unresolved
—
Pendapatan, biaya pemetaan dan topografi,
p.142
unresolved
—
Salaries and other short-term employee benefits
p.142
unresolved
org
PT Prima Andalan Mandiri Conduct
p.148
unresolved
—
a communication policy
p.157
unresolved
—
or Investors.
p.157
unresolved
org
PT Maritim Prima Mandiri Diah Asriningpuri Sugianto
p.227
unresolved
org
PT Maritim Prima Mandiri Erita Kasih Tjia
p.227
unresolved
org
PT Prima Andalan Utama Liu Chen Zhi
p.227
Extraction attempts how the parser did, and what it refused
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