Source file signed link, expires in 15 minutes
Extracted text 392
Page 1
Page 2
Sanggahan dan Batasan Tanggung Jawab Disclaimer and Scope of Responsibility Laporan Tahunan 2025 PT Teladan Prima Agro Tbk (yang selanjutnya disebut “TPA” atau “Perseroan”) ini disusun untuk memenuhi ketentuan pelaporan hasil kinerja Perseroan pada periode 1 Januari 2025 sampai dengan 31 Desember 2025 kepada regulator dan pemangku kepentingan. Laporan Tahunan ini antara lain disusun berdasarkan Peraturan Otoritas Jasa Keuangan (POJK) No. 29/POJK.04/2016 tentang Laporan Tahunan Emiten atau Perusahaan Publik dengan muatan konten sesuai Surat Edaran Otoritas Jasa Keuangan (SEOJK) No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan Publik. The 2025 Annual Report of PT Teladan Prima Agro Tbk (hereinafter referred to as “TPA” or “the Company”) was prepared to meet the requirements of reporting the Company’s performance results for the period of 1 January 2025 to 31 December 2025 to the regulator and stakeholders. This Annual Report has been compiled based on Financial Services Authority Regulation (POJK) No. 29/POJK.04/2016 on Annual Reports of Issuers or Public Companies with content in accordance with Financial Services Authority Circular Letter (SEOJK) No. 16/SEOJK.04/2021 concerning the Form and Content of the Issuers or Public Companies Annual Reports. Laporan Tahunan ini memuat pernyataan terkait tujuan, This Annual Report contains statements related to kebijakan, rencana, strategi, serta hasil operasi dan objectives, policies, plans, strategies, and results of keuangan yang disusun berdasarkan data faktual yang operations and finance compiled based on factual dapat dipertanggungjawabkan kebenarannya. Selain data that is justifiable. In addition, this Annual Report itu, Laporan Tahunan ini juga menyajikan informasi also presents information related to the Company’s terkait proyeksi kerja Perseroan di tahun selanjutnya work projections for the following year which are yang disusun berdasarkan pernyataan-pernyataan prepared based on prospective statements and various prospektif dan berbagai asumsi mengenai kondisi assumptions regarding the future condition of the mendatang Perseroan, serta lingkungan bisnis yang Company, as well as the related business environment, terkait, di mana perkembangan aktual secara material where actual developments may differ materially dapat berbeda dari yang dilaporkan. Oleh karena itu, from those reported. Therefore, the Company urges Perseroan mengimbau agar pemangku kepentingan stakeholders to use the information with discretion in dapat menggunakan informasi tersebut secara bijak their decision making. dalam pengambilan keputusan.
Page 3
Accelerating
Regeneration
Amid Challenges
2025 Laporan Tahunan
Annual Report
PT Teladan Prima Agro Tbk terus mempercepat PT Teladan Prima Agro Tbk continues to accelerate its
langkah regeneratif dan transformasi berkelanjutan, regenerative efforts and sustainable transformation
di tengah tantangan eksternal dan dinamika industri amid increasing external challenges and growing
yang kian kompleks. Tema ini menegaskan keteguhan industry complexity. This theme emphasizes TPA’s
TPA untuk tidak hanya mempertahankan kinerja, steadfast commitment not merely to maintain
tetapi justru memperkuat fondasi regeneratif melalui performance, but to further strengthen its
dimulainya pembangunan kernel crushing plant (KCP) regenerative foundation through the commencement
dan biogas power plant (BPP) kedua. Inisiatif tersebut of construction of a second Kernel Crushing Plant
memperkuat peluang ekonomi sirkular, mengurangi (KCP) and Biogas Power Plant (BPP). These initiatives
emisi, serta memperpanjang siklus pemanfaatan enhance circular economy opportunities, reduce
sumber daya. Transformasi ini turut dipacu oleh emissions, and extend the resource utilization cycle.
inovasi digital berkelanjutan berkelanjutan dengan This transformation is further driven by continuous
terus melakukan pengembangan dalam Teladan digital innovation through ongoing development
Productivity Technology Science (TPTS), Teladan under Teladan Productivity Technology Science
Green Metrics (TGM), dan berbagai pilot project (TPTS), Teladan Green Metrics (TGM), and various pilot
yang meningkatkan efisiensi, akurasi pengambilan projects that improve efficiency, decision-making
keputusan, dan penerapan prinsip keberlanjutan di accuracy, and the application of sustainability
seluruh operasional. principles across operations.
TPA juga memprioritaskan pengembangan sumber TPA also prioritizes human capital development
daya manusia sebagai fondasi regenerasi jangka as the basis for long-term regeneration. Throughout
panjang. Sepanjang 2025, penguatan Budaya TELADAN, 2025, the strengthening of the TELADAN Culture,
program pelatihan berkelanjutan, dan Sekolah Latihan continuous training programs, and the Sekolah
Pemanen (SELAPA) dirancang untuk meningkatkan Latihan Pemanen (SELAPA) are designed to improve
kompetensi teknis maupun soft skill tenaga kerja. both technical competencies and soft skills.
Inisiatif ini diperkaya melalui penyelenggaraan These initiatives are further enriched through the
Final Teladan Innovation & Improvement Awards Final Teladan Innovation & Improvement Awards
(TIIAs), yang menjadi wadah bagi karyawan untuk (TIIAs), which serve as a platform for employees to
menghadirkan ide inovatif yang mendukung present innovative ideas that support productivity
peningkatan produktivitas dan keberlanjutan. enhancement and sustainability.
Dengan seluruh langkah tersebut, TPA menegaskan Through these efforts, TPA reaffirms its commitment
komitmennya untuk mempercepat regenerasi di to accelerating regeneration amid challenges,
tengah tantangan, memaksimalkan nilai setiap maximizing the value of every resource, minimizing
sumber daya, meminimalkan dampak lingkungan, environmental impact, and maintaining long-term
dan menjaga daya saing jangka panjang. competitiveness.
Laporan Tahunan 2025 Annual Report 1
Page 4
Keunggulan Kompetitif 2025
2025 Competitive Advantages
Kapasitas dan Operasional
Capacity and Operations
Perseroan memiliki kapasitas olah atau sekitar
The Company has a processing or approximately
capacity of
335 ton TBS/jam
tons of FFB/hour 1,6 juta ton per tahun
million tons per year
dengan rata-rata utilisasi pabrik mencapai
with an average plant utilization rate of
81,1% di 2025
in 2025
Dukungan fasilitas bulking tank
di dermaga milik Perseroan
meningkatkan efisiensi logistik,
The availability of bulking tank
facilities at the Company’s jetty
enhances logistics efficiency,
sementara akuisisi
while the acquisition of 99,99 % saham
shares
PT Cipta Davia Mandiri (CDM) memperkuat kapasitas produksi
tanpa membuka lahan baru
in PT Cipta Davia Mandiri (CDM) strengthens production capacity
without the need for new land development.
Seluruh aktivitas operasional tersebut didukung oleh
luasan lahan tertanam seluas
All operational activities are supported by a total planted area of
64.430 Ha
yang seluruhnya berlokasi di Kalimantan Timur.
entirely located in East Kalimantan.
Keberlanjutan Operasional kernel crushing plant (KCP) dan biogas power plant (BPP) menghasilkan
energi bersih, mengurangi konsumsi solar, dan menurunkan emisi karbon. Perseroan
dan Mitigasi juga memulai tahap persiapan pembangunan KCP dan BPP kedua, serta mendorong
pemanfaatan limbah padat menjadi pupuk kompos, serta pemanfaatan limbah
Iklim cair (POME) sebagai land application. Seluruh inisiatif tersebut mencerminkan
optimalisasi pemanfaatan limbah dan energi sesuai prinsip circular economy,
Sustainability sekaligus menegaskan komitmen Perseroan dalam membangun industri kelapa sawit
and Climate yang regeneratif dan rendah karbon.
Mitigation The operations of the kernel crushing plant (KCP) and biogas power plant (BPP)
generate clean energy, reduce diesel consumption, and lower carbon emissions.
The Company also initiated the preparation phase for the construction of the second
KCP and BPP, and promoted the utilization of solid waste into compost fertilizer,
and the use of liquid waste (POME) for land application. These initiatives reflect the
optimization of waste and energy utilization in line with the principles of a circular
economy, while reaffirming the Company’s commitment to building a regenerative
and low-carbon palm oil industry.
2 Laporan Tahunan 2025 Annual Report
Page 5
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Riset, Inovasi, dan Digitalisasi
Research, Innovation, and Digitalization
Melalui Teladan Productivity Technology Science (TPTS) dan Teladan Green
Metrics (TGM), Perseroan mengoptimalkan digitalisasi operasional dan
pemantauan ESG. Sepanjang tahun 2025, TPTS terus dikembangkan berbasis
AI dan machine learning untuk meningkatkan kesiapsiagaan operasional
melalui analisis pola iklim dan kesehatan tanaman, sementara TGM diperkuat
dengan pengelolaan 51 dataset ESG serta integrasi Early Warning System
(EWS) dan modul pengukuran emisi berbasis standar global guna mendukung
pengambilan keputusan yang lebih akurat dan responsif.
Selain itu, riset dan pengembangan (R&D) menjadi pilar strategis dalam
mewujudkan operasional perkebunan yang berkelanjutan, efisien, dan
inovatif. Pada tahun 2025, fokus riset diarahkan pada dinamika perubahan
iklim, khususnya antisipasi kondisi La Niña yang memengaruhi pola curah
hujan dan produktivitas tanaman. Peningkatan curah hujan mendukung
pertumbuhan vegetatif, namun juga meningkatkan risiko penyakit tanaman
serta menurunkan efektivitas penyerbukan alami oleh kumbang elaeidobius
camerunicus. Sebagai respons, Perseroan menerapkan pengembangan
penyerbukan buatan dan pengendalian hama secara preventif guna
menjaga stabilitas produktivitas dan memperkuat ketahanan operasional
terhadap fluktuasi iklim.
Through Teladan Productivity Technology Science (TPTS) and Teladan Green Metrics (TGM),
the Company optimizes operational digitalization and ESG monitoring. Throughout 2025, TPTS continued
to be developed based on AI and machine learning to enhance operational readiness through climate
pattern analysis and plant health monitoring, while TGM was strengthened through the management of
51 ESG datasets as well as the integration of an Early Warning System (EWS) and emission measurement
modules based on global standards to support more accurate and responsive decision-making.
In addition, research and development (R&D) serves as a strategic pillar in realizing sustainable, efficient,
and innovative plantation operations. In 2025, research efforts were focused on climate change dynamics,
particularly in anticipating La Niña conditions that affect rainfall patterns and crop productivity. Increased
rainfall supports vegetative growth, but also raises the risk of plant diseases and reduces the effectiveness
of natural pollination by the elaeidobius camerunicus beetle. In response, the Company implemented
the development of assisted pollination and preventive pest control to maintain productivity stability and
strengthen operational resilience against climate fluctuations.
SDM dan Organisasi
HR and Organization
Pada tahun 2025, Perseroan menyelenggarakan Teladan Innovation & Improvement Awards (TIIAs)
sebagai wadah bagi karyawan untuk melahirkan ide inovatif dan meningkatkan daya saing. Upaya ini
memperkuat kompetensi sumber daya manusia (SDM) sekaligus menanamkan budaya keberlanjutan
dan tata kelola yang baik di seluruh lini operasional.
In 2025, the Company held the Teladan Innovation & Improvement Awards (TIIAs) as a platform for
employees to generate innovative ideas and enhance competitiveness. This initiative strengthens human
resources (HR) competencies while instilling a culture of sustainability and good governance across all
operational lines.
Laporan Tahunan 2025 Annual Report 3
Page 6
Daftar Isi
Table of Contents
ii Sanggahan dan Batasan Tanggung Jawab / 56 Struktur Organisasi / Organization Structure
Disclaimer and Scope of Responsibility
58 Profil Dewan Komisaris / Board of Commissioners Profile
1 Tema / Theme
62 Profil Direksi / Board of Directors Profile
2 Keunggulan Kompetitif 2025 /
71 Informasi Pemegang Saham / Shareholder Information
2025 Competitive Advantages
74 Pemegang Saham Utama dan Pengendali / Major and
4 Daftar Isi / Table of Contents Controlling Shareholders
6 Identitas Perusahaan / Company Identity 74 Kronologi Pencatatan Saham / Share Listing Chronology
8 Jejak Langkah / Milestones 75 Kronologi Pencatatan Efek Lainnya / Other Securities
Listing Chronology
75 Struktur Korporasi / Corporate Structure
Kilas Kinerja 2025 76 Informasi Entitas Anak, Asosiasi, dan Ventura /
Information on Subsidiaries, Associates, and Venture
2025 Performance Overview Companies
80 Akuntan Publik / Public Accountant
12 Ikhtisar Operasional / Operational Highlights
80 Lembaga dan Profesi Penunjang Pasar Modal /
Capital Market Supporting Institutions and Professions
13 Ikhtisar Keuangan / Financial Highlights
16 Ikhtisar Saham / Share Highlights 81 Informasi pada Situs Web Perusahaan /
Information on the Company’s Website
17 Aksi Korporasi dan Aktivitas Perdagangan Saham /
Corporate Actions and Share Trading Activities
18 Peristiwa Penting / Event Highlights
Analisis dan Pembahasan
22 Penghargaan dan Sertifikasi / Awards and Certifications Manajemen
Management Discussion and Analysis
25 Keanggotaan Asosiasi / Membership in Associations
84 Tinjauan Ekonomi dan Industri / Economic and
Industry Review
Laporan Manajemen 86 Tinjauan Operasional / Operational Review
Management Report 95 Tinjauan Keuangan / Financial Review
100 Kemampuan Membayar Utang / Debt Repayment Ability
28 Laporan Dewan Komisaris /
Report from the Board of Commissioners 101 Tingkat Kolektibilitas Piutang / Accounts Receivable
Collection Rate
36 Laporan Direksi / Report from the Board of Directors
101 Struktur Permodalan / Capital Structure
102 Ikatan Material terkait Investasi Barang Modal / Material
Commitments related to Capital Goods Investments
Profil Perusahaan 102 Aspek Pemasaran / Marketing Aspect
Company Profile 104 Kebijakan dan Pembagian Dividen / Dividend Policy and
Distribution
48 Riwayat Singkat / Brief History 105 Realisasi Penggunaan Dana Hasil Penawaran Umum
Perdana / Realization of the Use of Proceeds from
49 Visi, Misi, dan Budaya Perusahaan / Company Vision, the Initial Public Offering
Mission, and Culture
106 Perbandingan Target dan Realisasi 2025 / Target and
50 Nilai-Nilai Perusahaan / Corporate Values Achievement Comparison in 2025
52 Bidang Usaha / Line of Business 107 Prospek Usaha di Tahun 2026 / Business Prospects in 2026
53 Produk dan Jasa / Products and Services 108 Proyeksi Usaha di Tahun 2026 / 2026 Business Projection
55 Wilayah Usaha dan Operasional / Operational and 109 Strategi Usaha 2026 / 2026 Business Strategy
Business Area
4 Laporan Tahunan 2025 Annual Report
Page 7
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
110 Informasi dan Fakta Material Setelah Tanggal 188 Komite Keberlanjutan Usaha dan Tanggung Jawab
Laporan Akuntan / Information and Material Facts Sosial Perusahaan / Sustainability and Corporate Social
After the Accountant Report Date Responsibility Committee
110 Informasi dan Fakta Material terkait Investasi, Ekspansi, 196 Sekretaris Perusahaan / Corporate Secretary
Divestasi, Akuisisi, dan Restrukturisasi Utang/Modal /
Information and Material Facts related to Investment, 200 Unit Audit Internal / Internal Audit Unit
Expansion, Divestment, Acquisition, and Debt/Capital
Restructuring 204 Sistem Pengendalian Internal / Internal Control System
111 Transaksi Material yang Mengandung Benturan 206 Manajemen Risiko / Risk Management
Kepentingan atau Transaksi dengan Pihak Berelasi /
215 Perkara Penting dan Sanksi Administratif / Important
Material Transactions Involving Conflicts of Interest Cases and Administrative Sanctions
or Transactions with Related Parties
216 Etika dan Perilaku / Ethics and Behavior
113 Perubahan Peraturan Perundang-Undangan yang
Berdampak Signifikan terhadap Perusahaan / Significant 220 Program Kepemilikan Saham oleh Manajemen
Changes in Legal Regulations Impacting the Company dan/atau Karyawan / Share Ownership Program by
Management and/or Employees
115 Perubahan Kebijakan Akuntansi / Changes in Accounting
Policies
221 Kebijakan Pelaporan Pelanggaran / Violation Reporting
Policy
226 Kebijakan Anti-Korupsi dan Anti-Penyuapan /
Anti-Corruption and Anti-Bribery Policy
Aspek Operasional
Operational Aspect 226 Kebijakan Benturan Kepentingan / Conflict of Interest
Policy
228 Kebijakan Insider Trading / Insider Trading Policy
118 Sumber Daya Manusia / Human Resources
229 Praktik Bad Corporate Governance / Bad Corporate
126 Teknologi Informasi / Information Technology Governance Practice
129 Pengembangan Operasional Perkebunan / 230 Penerapan Pedoman Tata Kelola Perusahaan Terbuka /
Plantation Operational Development Implementation of Public Company Governance Policy
236 Penerapan atas Pedoman Umum Governansi Korporat
Indonesia / Implementation of the Indonesian Corporate
Governance Guidelines
Tata Kelola Perusahaan
Corporate Governance
Tanggung Jawab Sosial dan
Lingkungan Perusahaan
134 Komitmen terhadap Penerapan Tata Kelola Perusahaan / Corporate Social and
Commitment to Corporate Governance Implementation
Environmental Responsibility
140 Struktur Tata Kelola Perusahaan / Corporate Governance
Structure 266 Ikhtisar Kinerja Keberlanjutan / Sustainability
Performance Highlights
141 Rapat Umum Pemegang Saham / General Meeting
of Shareholders 269 Komitmen Keberlanjutan /Sustainability Commitment
148 Dewan Komisaris / Board of Commissioners
155 Direksi / Board of Directors
271 Tanggung Jawab Laporan Tahunan /
163 Transparansi Informasi tentang Dewan Komisaris Annual Report Responsibility
dan Direksi / Information Transparency about
the Board of Commissioners and the Board of Directors 272 Referensi Laporan Tahunan SEOJK
No. 16/SEOJK.04/2021 / Annual Report Reference
169 Komite Audit / Audit Committee SEOJK No. 16/SEOJK.04/2021
177 Komite Nominasi dan Remunerasi / Nomination and
293 Laporan Keuangan Konsolidasian
Remuneration Committee
PT Teladan Prima Agro Tbk dan Entitas Anak
183 Komite Manajemen Risiko, GCG, dan Investasi / Tanggal 31 Desember 2025 / Consolidated
Risk Management, GCG, and Investment Committee Financial Statements PT Teladan Prima Agro Tbk
and Its Subsidiaries as of 31 December 2025
Laporan Tahunan 2025 Annual Report 5
Page 8
Identitas Perusahaan
Company Identity
Nama Perusahaan
Company Name
PT Teladan Prima Agro Tbk
Bidang Usaha
Line of Business
Aktivitas perusahaan holding dan aktivitas konsultasi manajemen lainnya, serta perkebunan kelapa sawit dan industri
pengolahan kelapa sawit melalui Entitas Anak.
Activities as a holding company along with other management consultancy activities, as well as oil palm plantation and palm
oil processing industries through its Subsidiaries.
Dasar Hukum
Legal Basis
• Perseroan didirikan berdasarkan Akta Notaris No. 22 tanggal 10 Mei 2004 yang dibuat di hadapan Notaris Nila Noordjasmani
Soeyasa Besar, SH, notaris pengganti dari Imas Fatimah, SH, dan telah disahkan oleh Keputusan Menteri Kehakiman Republik
Indonesia melalui Surat Keputusan No. C-12966.HT.01.01.TH.2004 tanggal 24 Mei 2004.
• Anggaran Dasar Perseroan telah beberapa kali diubah dan perubahan terakhirnya sebagaimana terdapat dalam Akta
Pernyataan Keputusan Pemegang Saham Perubahan Anggaran Dasar No. 6 tanggal 11 Mei 2022, dibuat di hadapan
Jose Dima Satria SH, MKn, notaris di Jakarta Selatan, dan telah memperoleh persetujuan Kementerian Hukum dan Hak Asasi
Manusia sesuai dengan Surat Keputusannya No. AHU-AH.01.03-0241623 tanggal 25 Mei 2022.
• Susunan pengurus Perseroan terakhir kali diubah sebagaimana terdapat dalam Akta Pernyataan Keputusan Pemegang
Saham Perubahan Anggaran Dasar No. 117 tanggal 13 Desember 2024, dibuat di hadapan Jose Dima Satria SH, MKn, notaris
di Jakarta Selatan, dan telah memperoleh penerimaan dan pemberitahuan perubahan data Perseroan dari Kementerian
Hukum sesuai dengan Surat Keputusannya No. AHU-AH.01.090291518 tanggal 20 Desember 2024.
• The Company was established pursuant to Notarial Deed No. 22 dated 10 May 2004 made before Notary Nila Noordjasmani
Soeyasa Besar, SH, substitute of Notary Imas Fatimah, SH, as authorized by the Decree of the Minister of Justice of
the Republic of Indonesia through Decree No. C-12966.HT.01.01.TH.2004 dated 24 May 2004.
• The Company’s Articles of Association have been amended several times and the latest amendment is as contained in
the Deed of Shareholders Resolution on Amendment to the Articles of Association No. 6 dated 11 May 2022, made before
Jose Dima Satria SH, MKn, Notary in South Jakarta, as approved by the Ministry of Law and Human Rights in accordance with
Decree No. AHU-AH.01.03-0241623 dated 25 May 2022.
• The composition of the Company’s management was last amended as stated in the Deed of Shareholders’ Decision on
the Amendment of the Articles of Association No. 117 dated 13 December 2024, made before Jose Dima Satria SH, MKn,
a notary in South Jakarta. This amendment has received acknowledgment and notification of the Company’s data changes
from the Ministry of Law in accordance with its Decision Letter No. AHU-AH.01.090291518 dated 20 December 2024.
Produk dan Jasa Total Karyawan
Products and Services Total Employees
12.248
Minyak Sawit Mentah (CPO), Inti Sawit (PK), Minyak Inti Sawit Mentah (CPKO),
Bungkil Sawit (PKE), dan Energi Terbarukan dari Limbah Minyak Sawit.
Crude Palm Oil (CPO), Palm Kernel (PK), Crude Palm Kernel Oil (CPKO), karyawan (per Desember 2025)
Palm Kernel Expeller (PKE), and Renewable Energy from Palm Oil Waste. employees (as of December 2025)
6 Laporan Tahunan 2025 Annual Report
Page 9
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Status Perusahaan Tanggal Pendirian Pencatatan Saham
Company Status Date of Establishment Share Listing Date
Perusahaan Terbuka 10 Mei 2004 12 April 2022
Public Company 10 May 2004 12 April 2022
Kode Saham Modal Dasar Modal Disetor dan Ditempatkan
Share Code Authorized Capital Fully Paid-Up Capital
TLDN Rp4.900.000.000.000,- Rp1.294.653.020.000,-
Pemegang Saham Kepemilikan
Shareholders Shareholders
PT Teladan Resources 59,877%
Ahmad Gunung 16,225%
Wishnu Wardhana 16,225%
Wiwoho Basuki Tjokronegoro 0,169%
Masyarakat / Public 7,504%
Perubahan Nama
Change of Name
Sehubungan dengan penggabungan PT Sandaran Prima Sawit (SPS) dan PT Teladan Agro Resources (TAR), perubahan nama
dilakukan menjadi PT Teladan Prima Agro pada tanggal 23 Juli 2012.
In connection with the merger of PT Sandaran Prima Sawit (SPS) and PT Teladan Agro Resources (TAR), the Company’s name
was changed to PT Teladan Prima Agro on 23 July 2012.
Dasar Hukum Perubahan Nama
Legal Basis for Change of Name
Akta Pernyataan Keputusan Pemegang Saham Perubahan Anggaran Dasar No. 135 tanggal 23 Juli 2012 yang dibuat
di hadapan Aryanti Artisari, SH, MKn, notaris di Jakarta Selatan, dan telah mendapatkan persetujuan Menteri Hukum
dan Hak Asasi Manusia (Menkumham) berdasarkan Surat Keputusan No. AHU.41280.AH.01.02. Tahun 2012 tanggal
31 Juli 2012 serta telah didaftarkan dalam Daftar Perseroan pada Kementerian Hukum dan Hak Asasi Manusia di bawah
No. AHU-0069307.AH.01.09.Tahun 2012 tanggal 31 Juli 2012.
Deed of Shareholders Resolution on Amendment to the Articles of Association No. 135 dated 23 July 2012 made before
Aryanti Artisari, SH, MKn, a notary in South Jakarta, as approved by the Minister of Law and Human Rights under Decree
No. AHU.41280. AH.01.02. Year 2012 dated 31 July 2012 and registered in the Register of Companies at the Ministry of Law and
Human Rights under No. AHU-0069307.AH.01.09.Year 2012 dated 31 July 2012.
Kantor Pusat Kantor Cabang Media Informasi
Head Office Branch Office Information Media
Beltway Office Park Tower B Lt. 7 Jl. Gajah Mada S-4 Situs Web / Website
Jl. TB Simatupang No. 41 Samarinda www.teladanprima.com
Jakarta Selatan Kalimantan Timur 75122 E-mail
DKI Jakarta 12550 : (0541) 743 426 corsec@teladanprima.com
: (021) 2960 0300 Instagram
@teladanprimaagro
: (021) 2960 0333
Laporan Tahunan 2025 Annual Report 7
Page 10
Jejak Langkah
Milestones
2004-2009 2010-2013
2004 2010
• 1 Juni / 1 June • 8 Maret / 8 March
Pembukaan Kebun Talisayan Estate (TSE), PT Tanjung Commissioning Pengadan Baay Mill (PBM), PT Telen,
Buyu Perkasa Plantation, Kabupaten Berau, Provinsi Kabupaten Kutai Timur, Provinsi Kalimantan Timur. /
Kalimantan Timur. / Opening of Talisayan Estate (TSE), Commissioning of Pengadan Baay Mill (PBM), PT Telen,
PT Tanjung Buyu Perkasa Plantation, Berau Regency, East Kutai Regency, East Kalimantan Province.
East Kalimantan Province. • 1 April / 1 April
• 1 Desember / 1 December Pengoperasian Layang-layang Estate (LYE), PT Telen,
Pengoperasian Bukit Permata Estate (BPE), PT Telen, Kabupaten Kutai Timur, Provinsi Kalimantan Timur. /
Kabupaten Kutai Timur, Provinsi Kalimantan Timur. / Commencement of operation of Layang-layang Estate
Commencement of operation of Bukit Permata Estate (LYE), PT Telen, East Kutai Regency, East Kalimantan
(BPE), PT Telen, East Kutai Regency, East Kalimantan Province.
Province. • 10 Oktober / 10 October
Commissioning Muara Bengkal Mill (MBM), PT Telen
Prima Sawit, Kabupaten Kutai Timur, Provinsi Kalimantan
2005 Timur. / Commissioning of Muara Bengkal Mill (MBM),
• 1 April / 1 April PT Telen Prima Sawit, East Kutai Regency, East Kalimantan
Pengoperasian Ampen Medang Estate (AME), PT Inti Province.
Energi Kaltim, Kabupaten Berau, Provinsi Kalimantan
Timur. / Operation of Ampen Medang Estate (AME), PT Inti 2011
Energi Kaltim, Berau Regency, East Kalimantan Province.
• 1 Juli / 1 July 11 Maret / 11 March
Pengoperasian Pengadan Baay Estate (PBE), PT Telen, Akuisisi PT Multi Jayantara Abadi, Kabupaten Paser,
memperoleh persetujuan dari Kementerian Hukum dan
Kabupaten Kutai Timur, Provinsi Kalimantan Timur. /
Hak Asasi Manusia (Kemenkumham). / Acquisition of
Operation of Pengadan Baay Estate (PBE), PT Telen,
PT Multi Jayantara Abadi Paser Regency, received
East Kutai Regency, East Kalimantan Province.
approval from the Ministry of Law and Human Rights.
• 1 November / 1 November
Pengoperasian Mata Air Estate (MAE), PT Telen,
Kabupaten Kutai Timur, Provinsi Kalimantan Timur. /
2012
Commencement of operation of Mata Air Estate (MAE), • 2 Januari / 2 January
PT Telen, East Kutai Regency, East Kalimantan Province. Pengoperasian Talisayan-3 Estate (TS3), PT Tanjung
Buyu Perkasa Plantation, Kabupaten Berau, Provinsi
2006 Kalimantan Timur. / Commencement of operation
of Talisayan-3 Estate (TS3), PT Tanjung Buyu Perkasa
1 April / 1 April Plantation, Berau Regency, East Kalimantan Province.
Pengoperasian Muara Bengkal Estate (MBE) dan • 9 Mei / 9 May
Benua Baru Estate (BBE), PT Telen Prima Sawit, PT Tanjung Buyu Perkasa Plantation memperoleh
Kabupaten Kutai Timur, Provinsi Kalimantan Timur. / Sertifikasi ISO 14001:2004. / PT Tanjung Buyu Perkasa
Operation of Muara Bengkal Estate (MBE) and Benua Baru Plantation obtained ISO 14001:2004 Certification.
Estate (BBE), PT Telen Prima Sawit, East Kutai Regency,
East Kalimantan Province.
2013
2007 • 27 Juni / 27 June
PT Telen Prima Sawit memperoleh Sertifikasi
1 Juni / 1 June ISO 14001:2004. / PT Telen Prima Sawit obtained
Pengoperasian Sei Karangan Estate (SKE), PT Telen dan ISO 14001:2004 Certification.
Long Mesangat Estate (LME), PT Gemilang Sejahtera • 8 Juli / 8 July
Abadi, Kabupaten Kutai Timur, Provinsi Kalimantan Timur. / PT Gemilang Sejahtera Abadi memperoleh Sertifikasi
Operation of Sei Karangan Estate (SKE), PT Telen and Long ISO 14001:2004. / PT Gemilang Sejahtera Abadi obtained
Mesangat Estate (LME), PT Gemilang Sejahtera Abadi, East ISO 14001:2004 Certification.
Kutai Regency, East Kalimantan Province.
• 30 September / 30 September
Penandatanganan Perjanjian Jual Beli Listrik (Power
2009 Purchase Agreement) untuk Excess Power antara
PT Daya Lestari dan PT Perusahaan Listrik Negara
28 Januari / 28 January (Persero) di Provinsi Kalimantan Timur. / Signing of
Commissioning Talisayan Mill (TSM), PT Tanjung Buyu Power Purchase Agreement on Excess Power between
Perkasa Plantation, Kabupaten Berau, Provinsi Kalimantan PT Daya Lestari and PT Perusahaan Listrik Negara
Timur. / Commissioning of Talisayan Mill (TSM), PT Tanjung (Persero) in East Kalimantan Province.
Buyu Perkasa Plantation, Berau Regency, East Kalimantan
• 24 Oktober / 24 October
Province.
Commissioning Bukit Permata Mill (BPM), PT Telen,
Kabupaten Kutai Timur, Provinsi Kalimantan Timur. /
Commissioning of Bukit Permata Mill (BPM), PT Telen,
East Kutai Regency, East Kalimantan Province.
8 Laporan Tahunan 2025 Annual Report
Page 11
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
2014-2021 2022-2025
2014 2022
1 Juni / 1 June • 12 April / 12 April
Go Live SAP. / Go Live SAP. Perseroan, melalui kode “TLDN”, melakukan penawaran
umum perdana saham (initial public offering/IPO) di
2015 Bursa Efek Indonesia. / The Company, under the code
“TLDN”, conducted an initial public offering (IPO) on the
28 Agustus / 28 August Indonesia Stock Exchange.
PT Daya Lestari mendapatkan lisensi pembangkit listrik • 18 Agustus / 18 August
biogas dan biomassa dari Direktorat Jenderal Energi Penandatanganan Memorandum of Understanding
Baru Terbarukan dan Konservasi Energi (EBTKE). / (MoU) antara Perseroan dengan Posco International
PT Daya Lestari obtained license to develop biogas Corporation. / Signing of Memorandum of Understanding
and biomass power plant from Directorate General of (MoU) between the Company and Posco International
Renewable Energy and Energy Conservation (EBTKE). Corporation.
• 26 Desember / 26 December
2016 Entitas Anak Perseroan, yaitu PT Inti Energi Kaltim, PT Telen,
PT Sawit Prima Nusantara, PT Gemilang Sejahtera Abadi,
13 Oktober / 13 October
dan PT Cahaya Anugerah Plantation, telah memperoleh
Akuisisi PT Cahaya Anugerah Plantation, Kabupaten
sertifikasi ISPO. / The Company’s subsidiaries, namely
Kutai Kartanegara, memperoleh persetujuan dari
PT Inti Energi Kaltim, PT Telen, PT Sawit Prima Nusantara,
Kemenkumham. / Acquisition of PT Cahaya Anugerah
PT Gemilang Sejahtera Abadi, and PT Cahaya Anugerah
Plantation, Kutai Kartanegara Regency, obtained approval
Plantation, have obtained ISPO certification.
from Ministry of Law and Human Rights.
2017 2023
14 Februari / 14 February
• 22 Maret / 22 March
Pelaksanaan groundbreaking pabrik kernel crushing plant
Commissioning Tanjung Harapan Mill (THM),
(KCP) dan biogas power plant (BPP) di Kecamatan Muara
PT Multi Jayantara Abadi, Kabupaten Paser, Provinsi
Bengkal, Kabupaten Kutai Timur, Provinsi Kalimantan Timur. /
Kalimantan Timur. / Commissioning of Tanjung Harapan
The groundbreaking of the kernel crushing plant (KCP)
Mill (THM), PT Multi Jayantara Abadi, Paser Regency,
and biogas power plant (BPP) in Muara Bengkal District,
East Kalimantan Province.
East Kutai Regency, East Kalimantan Province.
• 4 April / 4 April
PT Tanjung Buyu Perkasa Plantation memperoleh
sertifikasi Indonesian Sustainable Palm Oil System (ISPO). / 2024
PT Tanjung Buyu Perkasa Plantation obtained Indonesian 5 November / 5 November
Sustainable Palm Oil System (ISPO) certification. Peresmian KCP dan BPP di Kecamatan Muara Bengkal,
Kabupaten Kutai Timur, Provinsi Kalimantan Timur. /
2019 The inauguration of KCP and BPP in Muara Bengkal District,
East Kutai Regency, East Kalimantan Province.
22 Maret / 22 March
PT Telen Prima Sawit memperoleh sertifikasi ISPO. /
PT Telen Prima Sawit obtained ISPO certification. 2025
2020 • 13 Juni / 13 June
Akuisisi 99,99% saham PT Cipta Davia Mandiri
• Januari / January (CDM), perusahaan perkebunan kelapa sawit
Program Transformasi TPA Juara. / Transformasi TPA
yang berlokasi di Kecamatan Muara Ancalong,
Juara Program.
Kabupaten Kutai Timur, Provinsi Kalimantan
• 31 Desember / 31 December Timur. / Acquisition of 99.99% of the shares of
PT Tanjung Buyu Perkasa Plantation dan
PT Cipta Davia Mandiri (CDM), a palm oil
PT Telen Prima Sawit mempertahankan sertifikasi ISPO. /
PT Tanjung Buyu Perkasa Plantation and PT Telen Prima
plantation company located in Muara Ancalong
Sawit retained their ISPO certifications. District, East Kutai Regency, East Kalimantan
Province.
2021 • 16-18 Desember / 16-18 December
Technical Kick-off Meeting Proyek KCP dan
1 Desember / 1 December
BPP di Kecamatan Karangan, Kabupaten Kutai
PT Multi Jayantara Abadi memperoleh sertifikasi ISPO. /
Timur, Provinsi Kalimantan Timur. / Technical
PT Multi Jayantara Abadi obtained ISPO certification.
Kick-off Meeting for the KCP and BPP Projects
in Karangan District, East Kutai Regency,
East Kalimantan Province.
Laporan Tahunan 2025 Annual Report 9
Page 12
10 Laporan Tahunan 2025 Annual Report
Page 13
KILAS KINERJA
2025
2025 Performance
Overview
Laporan Tahunan 2025 Annual Report 11
Page 14
Kilas Kinerja 2025
2025 Performance Overview
Ikhtisar Operasional
Operational Highlights
Uraian 2025 2024 2023 Description
Perkebunan Kelapa Sawit (ton) Palm Oil Plantation (ton)
Produksi Tandan Buah Segar (TBS) 1.271.034 1.219.294 1.213.068 Fresh Fruit Bunch (FFB) Production
Inti 1.109.558 1.071.173 1.068.338 Nucleus
Plasma 161.476 148.121 144.730 Plasma
Profil Usia Tanaman Inti (Ha) Nucleus Plant Age Profile (Ha)
<4 Tahun 274 245 510 <4 Years Old
4-7 Tahun 559 881 631 4-7 Years Old
8-20 Tahun 51.127 47.416 47.383 8-20 Years Old
Total 51.960 48.542 48.524 Total
Rata-Rata Usia (Tahun) 16,1 15,5 14,5 Average Age (Years)
Profil Usia Tanaman Plasma (Ha) Plasma Plant Age Profile (Ha)
<4 Tahun 181 15 50 <4 Years Old
4-7 Tahun 52 209 816 4-7 Years Old
8-20 Tahun 12.237 11.749 11.107 8-20 Years Old
Total 12.470 11.973 11.973 Total
Rata-Rata Usia (Tahun) 14,3 13,5 12,5 Average Age (Years)
Pengolahan Kelapa Sawit (ton) Palm Oil Processing (ton)
Tandan Buah Segar (TBS) yang Diolah 1.463.439 1.381.677 1.409.552 Processed Fresh Fruit Bunch (FFB)
Produksi Minyak Sawit Mentah (CPO) 333.092 324.857 327.688 Crude Palm Oil Production
Produksi Inti Sawit (PK) 52.197 50.787 52.207 Palm Kernel Production
Crude Palm Kernel Oil (CPKO)
Produksi Inti Sawit Mentah (CPKO) 11.991 5.262 -*
Production
Produksi Bungkil Sawit (PKE) 15.803 6.862 -* Palm Kernel Expeller (PKE) Production
Tingkat Ekstraksi Minyak Kelapa Sawit (%) 22,8 23,5 23,2 Crude Palm Oil Extraction Rate (%)
Tingkat Ekstraksi Inti Sawit (%) 3,6 3,7 3,7 Palm Kernel Extraction Rate (%)
Volume Penjualan Minyak Kelapa Sawit 339.465 314.457 343.748 Crude Palm Oil Sales Volume
Volume Penjualan Inti Kelapa Sawit 31.969 40.102 55.172 Palm Kernel Sales Volume
Energi Terbarukan (kWh) Renewable Energy (kWh)
Penjualan Tenaga Listrik Lebih - 149.413 177.594 Excess Power Sales
* Perseroan baru memproduksi dan menjual produk CPKO dan PKE sejak tahun 2024 seiring dengan mulai beroperasinya KCP. / The Company
began producing and selling CPKO and PKE products in 2024, in line with the commencement of operations at the KCP.
12 Laporan Tahunan 2025 Annual Report
Page 15
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Ikhtisar Keuangan
Financial Highlights
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Uraian 2025 2024 2023 Description
Laporan Posisi Keuangan Konsolidasian Consolidated Statement of Financial Position
Aset Lancar 1.588.830 1.766.580 1.613.999 Current Assets
Aset Tidak Lancar 4.429.202 3.897.865 3.809.800 Non-Current Assets
Total Aset 6.018.032 5.664.445 5.423.799 Total Assets
Liabilitas Jangka Pendek 1.425.414 1.572.692 1.689.684 Current Liabilities
Liabilitas Jangka Panjang 947.709 946.936 1.275.838 Non-Current Liabilities
Total Liabilitas 2.373.123 2.519.627 2.965.522 Total Liabilities
Ekuitas 3.644.909 3.144.818 2.458.277 Equity
Total Liabilitas dan Ekuitas 6.018.032 5.664.445 5.423.799 Total Liabilities and Equity
Laporan Laba Rugi dan Consolidated Statement of Profit and Loss and
Penghasilan Komprehensif Lain Konsolidasian Other Comprehensive Income
Pendapatan 5.421.392 4.211.482 4.007.082 Revenue
Beban Pokok Penjualan (3.557.801) (2.755.325) (2.936.769) Cost of Goods Sold
Laba Bruto 1.863.590 1.456.156 1.070.313 Gross Profit
Laba (Rugi) atas Perubahan Gain (Loss) Arising from Changes
(4.280) 86.258 1.389
Nilai Wajar Aset Biologis in Fair Value of Biological Assets
Beban Penjualan dan Distribusi (236.202) (173.790) (203.652) Selling and Distribution Expenses
Beban Umum dan Administrasi (382.484) (258.644) (206.434) General and Administration Expenses
Penghasilan Operasi Lain 43.773 33.191 72.648 Other Operating Income
Beban Operasi Lain (33.707) (33.022) (24.238) Other Operating Expenses
Laba Usaha 1.250.691 1.110.149 710.026 Operating Profit
Penghasilan Keuangan 14.337 16.002 18.665 Finance Income
Beban Keuangan (45.770) (67.775) (107.542) Finance Expenses
Keuntungan dari Pembelian dengan
172.479 - - Gain on Bargain Purchase
Diskon
Laba Sebelum Pajak Penghasilan 1.391.736 1.058.376 621.149 Profit Before Income Tax
Beban Pajak Penghasilan (285.122) (232.782) (169.355) Income Tax Expense
Laba Tahun Berjalan 1.106.615 825.594 451.794 Profit for the Year
Total Penghasilan Komprehensif Total Comprehensive
1.097.966 844.902 453.026
Tahun Berjalan Income for the Year
Laba Tahun Berjalan yang Dapat Diatribusikan kepada: Profit for the Year Attributable to:
Pemilik Entitas Induk 1.106.606 825.587 451.790 Owners of the Parent
Kepentingan Non-Pengendali 8 7 4 Non-Controlling Interest
Total Penghasilan Komprehensif Tahun Berjalan Total Comprehensive Income for
yang Dapat Diatribusikan kepada: the Year Attributable to:
Pemilik Entitas Induk 1.097.958 844.895 453.022 Owners of the Parent
Kepentingan Non-Pengendali 8 7 4 Non-Controlling Interest
Laba per Saham Dasar (Angka Penuh) 85,48 63,77 34,90 Basic Earnings per Share (Full Amount)
Laporan Tahunan 2025 Annual Report 13
Page 16
Kilas Kinerja 2025
2025 Performance Overview
(dalam jutaan Rupiah, kecuali dinyatakan lain / in million Rupiah, unless stated otherwise)
Uraian 2025 2024 2023 Description
Laporan Arus Kas Konsolidasian Consolidated Cash Flow Statement
Arus Kas Bersih yang Diperoleh dari Net Cash Flows from
1.544.117 1.140.257 1.313.646
Aktivitas Operasi Operating Activities
Arus Kas Bersih yang Digunakan untuk Net Cash Flow Used in
(515.487) (415.471) (410.091)
Aktivitas Investasi Investing Activities
Arus Kas Bersih yang Digunakan untuk Net Cash Flow Used in
(1.180.867) (821.536) (907.798)
Aktivitas Pendanaan Financing Activities
Net Decrease in Cash and
Penurunan Bersih Kas dan Setara Kas (152.237) (96.750) (4.243)
Cash Equivalents
Dampak Neto Perubahan Nilai Tukar Net Impact of Exchange Rates Changes
35 42 (16)
atas Kas dan Setara Kas on Cash and Cash Equivalents
Saldo Kas dan Setara Kas Cash and Cash Equivalents
486.588 583.295 587.555
Awal Tahun at Beginning of Year
Saldo Kas dan Setara Kas Cash and Cash Equivalents
334.386 486.588 583.295
Akhir Tahun at End of Year
Rasio Keuangan Financial Ratios
Likuiditas (x) Liquidity (x)
Rasio Lancar 1,1 1,1 1,0 Current Ratio
Rasio Kas 0,2 0,3 0,3 Cash Ratio
Solvabilitas (x) Solvency (x)
Rasio Liabilitas terhadap Aset 0,4 0,4 0,5 Liability to Asset Ratio
Rasio Liabilitas terhadap Ekuitas 0,7 0,8 1,2 Liability to Equity Ratio
Total Aset terhadap Total Liabilitas 2,5 2,2 1,8 Total Assets to Total Liabilities
Profitabilitas (%) Profitability (%)
Margin Laba Kotor 34,4 34,6 26,7 Gross Profit Margin
Margin Laba Usaha 23,1 26,4 17,7 Operating Profit Margin
Margin Laba Bersih 20,4 19,6 11,3 Net Profit Margin
Imbal Hasil atas Ekuitas 30,4 26,3 18,4 Return on Equity
Imbal Hasil atas Aset 18,4 14,6 8,3 Return on Assets
Aktivitas (x) Activity (x)
Perputaran Piutang 79,3 93,6 100,7 Receivables Turnover
Perputaran Utang 6,7 5,0 6,0 Payables Turnover
Perputaran Persediaan 6,7 6,7 7,6 Inventory Turnover
14 Laporan Tahunan 2025 Annual Report
Page 17
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Pendapatan Total Aset
Revenue Total Assets
(dalam miliaran Rupiah / in billion Rupiah) (dalam miliaran Rupiah / in billion Rupiah)
4.007 4.211 5.421 5.424 5.664 6.018
2023 2024 2025 2023 2024 2025
Total Liabilitas Ekuitas
Total Liabilities Equity
(dalam miliaran Rupiah / in billion Rupiah) (dalam miliaran Rupiah / in billion Rupiah)
2.966 2.520 2.373 2.458 3.145 3.645
2023 2024 2025 2023 2024 2025
Laporan Tahunan 2025 Annual Report 15
Page 18
Kilas Kinerja 2025
2025 Performance Overview
Ikhtisar Saham
Share Highlights
Saham Perseroan tercatat di Bursa Efek Indonesia The Company’s shares have been listed on
sejak 12 April 2022. Sebagai wujud transparansi dan the Indonesia Stock Exchange since 12 April 2022.
akuntabilitas, berikut ikhtisar informasi saham dalam As a form of transparency and accountability,
2 tahun terakhir: the following is a summary of share information for
the past 2 years:
Volume Perdagangan Total Saham
Harga Harga Harga Kapitalisasi
(Rata-Rata Harian yang Beredar
Tertinggi Terendah Penutupan Pasar
Periode Saham) (Lembar Saham)
Highest Lowest Closing Market
Period Trading Volume Total Outstanding
Price Price Price Capitalization
(Daily Average Shares
(Rp) (Rp) (Rp) (Rp)
Shares) (Shares)
2025
Q1 535 470 505 131.759 12.946.530.200 6.537.997.751.000
Q2 635 496 575 528.878 12.946.530.200 7.444.254.865.000
Q3 790 555 700 1.705.822 12.946.530.200 9.062.571.140.000
Q4 925 660 700 1.750.862 12.946.530.200 9.062.571.140.000
2024
Q1 466 436 456 63.683 12.946.530.200 5.903.617.771.200
Q2 460 402 438 55.308 12.946.530.200 5.670.580.227.600
Q3 500 422 474 134.195 12.946.530.200 6.136.655.314.800
Q4 640 474 545 544.569 12.946.530.200 7.055.858.959.000
Volume Perdagangan (Rata-Rata Harian Saham) Harga Penutupan (Rp)
Trading Volume (Daily Average Shares) Closing Price (Rp)
5.000.000.000 1000
4.500.000.000 900
800
3.500.000.000
700
3.000.000.000
600
2.500.000.000
500
2.000.000.000
400
1.500.000.000
300
1.000.000.000
200
500.000.000 100
- -
n eb r r y n l g ep t v s n eb r r y n l g ep t v s
Ja F Ma Ap Ma Ju Ju Au S Oc No De Ja F Ma Ap Ma Ju Ju Au S Oc No De
2024 2025
Volume Perdagangan (Rata-Rata Harian Saham) Harga Pennutupan (Rp)
Trading Volume (Daily Average Shares) Closing Price (Rp)
16 Laporan Tahunan 2025 Annual Report
Page 19
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Aksi Korporasi dan
Aktivitas Perdagangan Saham
Corporate Actions and Share Trading Activities
Pada tahun 2025, struktur permodalan Perseroan In 2025, the Company’s capital structure remained
tidak mengalami perubahan karena tidak terdapat unchanged as there were no corporate actions,
aksi korporasi, baik berupa pemecahan atau whether in the form of stock splits or share
penggabungan saham, dividen saham, saham consolidation, stock dividends, bonus shares,
bonus, perubahan nilai nominal, maupun penerbitan changes in nominal value, or the issuance of
efek konversi. Perseroan juga tetap mematuhi convertible securities. The Company also continued
seluruh peraturan bursa tanpa menerima sanksi, to comply with all stock exchange regulations without
teguran, atau hambatan dalam perdagangan receiving any sanctions, warnings, or encountering
saham sepanjang periode berjalan. any obstacles in share trading during the reporting
period.
Laporan Tahunan 2025 Annual Report 17
Page 20
Kilas Kinerja 2025
2025 Performance Overview
Peristiwa Penting
Event Highlights
24 Januari / January 2025
Penyelenggaraan Teladan Talks dengan tema
“Pendalaman Identifikasi Iklim & Proyeksi Produksi
Kelapa Sawit 2025”.
Held the Teladan Talks event with the theme
“In-Depth Identification of Climate & Palm Oil
Production Projection 2025”.
13 Maret / March 2025
- Penyelenggaraan Final Teladan Innovation &
14 Improvement Awards (TIIAs).
Final event of Teladan Innovation & Improvement
Awards (TIIAs).
17 April / April 2025
Pengesahan Rencana Jangka Panjang Perusahaan
(RJPP) dan ESG Roadmap tahun 2025-2030.
Approval of the Company’s Long-Term Plan (RJPP)
and the 2025–2030 ESG Roadmap.
24 April / April 2025
Pelaksanaan Rapat Umum Pemegang Saham
Tahunan untuk tahun buku 2024.
Convened the Annual General Meeting of
Shareholders for the financial year 2024.
18 Laporan Tahunan 2025 Annual Report
Page 21
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
29 April / April 2025
Seremonial pemberian Green Achievement in
Emission Reduction and Sapphire Achievement
in Emission Transparency dalam Best Corporate
Transparency and Emission Reduction Awards 2025.
Conducted the award ceremony for the Green
Achievement in Emission Reduction and the Sapphire
Achievement in Emission Transparency in the Best
Corporate Transparency and Emission Reduction
Awards 2025.
7 Mei / May 2025
- Penyelenggaraan Teladan Conference 2025 dengan
9 tema “Teladan Competitive Through Innovation”.
Held the Teladan Conference 2025 with the theme
“Teladan Competitive Through Innovation.”
9 Mei / May 2025
Seremonial penganugerahan penghargaan Best
Enterprise in Regulatory Compliance, peringkat
Sapphire, kategori Agriculture dalam acara Indonesia
Regulatory Compliance Awards (IRCA) 2025.
The ceremonial presentation of the Best Enterprise
in Regulatory Compliance, Sapphire rating,
in the Agriculture category at the 2025 Indonesia
Regulatory Compliance Awards (IRCA).
13 Juni / June 2025
Perseroan mengakuisisi 99,99% saham PT Cipta
Davia Mandiri (CDM) dari PT REA Kaltim Plantations.
The Company acquired 99.99% of the shares of
PT Cipta Davia Mandiri (CDM) from PT REA Kaltim
Plantations.
Laporan Tahunan 2025 Annual Report 19
Page 22
Kilas Kinerja 2025
2025 Performance Overview
23 Juni / June 2025
Seremonial pemberian sertifikat PROPER Provinsi
Kalimantan Timur periode 2024 dengan predikat
hijau untuk PT Multi Jayantara Abadi serta peringkat
biru untuk PT Cahaya Anugerah Plantation,
PT Tanjung Buyu Perkasa Plantation, dan PT Telen
Prima Sawit.
Held the award ceremony for PROPER of East
Kalimantan Province for the 2024 period, with a
Green rating awarded to PT Multi Jayantara Abadi
and a Blue rating to PT Cahaya Anugerah Plantation,
PT Tanjung Buyu Perkasa Plantation, and PT Telen
Prima Sawit.
30 September / September 2025
Seremonial pemberian beasiswa kepada
23 mahasiswa untuk melanjutkan pendidikan di
berbagai Perguruan Tinggi Negeri (PTN) di Indonesia.
Scholarship awarding ceremony for 23 students to
pursue higher education at various State Universities
(PTN) across Indonesia.
3 Oktober / October 2025
Seremonial penganugerahan penghargaan
Indonesia’s Most Innovative In-House Counsel Team
2025 untuk kategori Plantation yang diselenggarakan
oleh hukumonline.com.
The ceremonial presentation of the Indonesia’s
Most Innovative In-House Counsel Team 2025
award in the Plantation category organized
by hukumonline.com.
28 Oktober / October 2025
Perseroan berhasil memperoleh sertifikat Program
Penilaian Peringkat Kinerja Perusahaan dalam
Pengelolaan Lingkungan Nasional (PROPER) dengan
Peringkat Biru untuk penilaian 2024-2025 melalui
3 Entitas Anak, yaitu PT Tanjung Buyu Perkasa
Plantation (Talisayan Mill), PT Telen Prima Sawit
(Muara Bengkal Mill), dan PT Telen (Pengadan Baay
dan Bukit Permata Mill).
The Company successfully obtained the Blue
rating under the National Corporate Performance
Rating Program for Environmental Management
(PROPER) for the 2024-2025 assessment through
three subsidiaries, namely PT Tanjung Buyu Perkasa
Plantation (Talisayan Mill), PT Telen Prima Sawit
(Muara Bengkal Mill), and PT Telen (Pengadan Baay
and Bukit Permata Mill).
20 Laporan Tahunan 2025 Annual Report
Page 23
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
11 November 2025
Seremonial pemberian penghargaan Zero Accident
2025 Pemerintah Provinsi Kalimantan Timur kepada
seluruh pabrik kelapa sawit milik Entitas Anak usaha
Perseroan.
The ceremonial presentation of the 2025 Zero
Accident Award from the East Kalimantan Provincial
Government to all palm oil mills owned by the
Company’s Subsidiaries.
25 November 2025
Seremonial pemberian penghargaan Best Under
A Billion 2025 dari Forbes Asia dalam acara Forbes
Asia Best Under A Billion Forum & Awards Dinner yang
diselenggarakan di Equarius Hotel Ballroom, Resorts
World Sentosa, Singapura.
The ceremonial presentation of the Forbes Asia
Best Under A Billion 2025 Award at the Forbes Asia
Best Under A Billion Forum & Awards Dinner held at
the Equarius Hotel Ballroom, Resorts World Sentosa,
Singapore.
5 Desember / December 2025
Penyelenggaraan Sosialisasi Anti-Korupsi melalui
Teladan Talks dengan tema “Dampak Penerapan
KUHP terhadap Perusahaan Sawit & Kebijakan Anti
Korupsi dalam Mengakomodir KUHP Baru”.
The Implementation of an Anti-Corruption
Socialization Program through Teladan Talks with
the theme “Implementation of Anti-Corruption
Policies in Accommodating the Latest Criminal Code
(KUHP)”.
16 Desember / December 2025
- Technical Kick-off Meeting Proyek KCP dan BPP
18 di Kecamatan Karangan, Kabupaten Kutai Timur,
Provinsi Kalimantan Timur.
Technical Kick-off Meeting for the KCP and BPP
Projects in Karangan District, East Kutai Regency, East
Kalimantan Province.
Laporan Tahunan 2025 Annual Report 21
Page 24
Kilas Kinerja 2025
2025 Performance Overview
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan / Awards
Tanggal Perolehan Nama Penghargaan Penyelenggara Klasifikasi Penerima
Award Date Award Name Organizer Classification Recipient
The Best Corporate Green
29 April 2025 Transparency and Investortrust PT Teladan Prima Agro Tbk
Emission Reduction 2025 Sapphire
The Best Enterprise in
9 Mei 2025
Regulatory Compliance Hukumonline Sapphire PT Teladan Prima Agro Tbk
9 May 2025
2025
Program Penilaian Hijau PT Multi Jayantara Abadi
Peringkat Kinerja
Perusahaan dalam PT Cahaya Anugerah
Pengelolaan Lingkungan Plantation
Pemerintah Provinsi
Hidup (PROPER) Tingkat
Kalimantan Timur PT Tanjung Buyu Perkasa
23 Juni 2025 Provinsi Tahun 2024
Provincial Plantation
23 June 2025 Provincial-Level Biru
Government of East
Corporate Performance
Kalimantan
Rating Program
in Environmental PT Telen Prima Sawit
Management (PROPER)
for 2024
Top 50 Middle Indonesian Institute
15 September 2025 Capitalization Public for Corporate - PT Teladan Prima Agro Tbk
Listed Company Directorship (IICD)
Indonesia’s Most
3 Oktober 2025
Innovative In-House hukumonline.com Plantation PT Teladan Prima Agro Tbk
3 October 2025
Counsel Team 2025
Badan
Penyelenggara
Jaminan Sosial
14 Oktober 2025 (BPJS) Kesehatan PT Cahaya Anugerah
Satya JKN Awards 2025 -
14 October 2025 Social Security Plantation
Administering Body
for Health
(BPJS Kesehatan)
22 Laporan Tahunan 2025 Annual Report
Page 25
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Tanggal Perolehan Nama Penghargaan Penyelenggara Klasifikasi Penerima
Award Date Award Name Organizer Classification Recipient
Program Penilaian
Menteri Lingkungan
Peringkat Kinerja PT Tanjung Buyu Perkasa
Hidup/Badan
Perusahaan dalam Plantation
Pengendalian
Pengelolaan Lingkungan
Lingkungan Hidup
Hidup (PROPER)
Republik Indonesia
Tingkat Nasional Tahun
28 Oktober 2025 (BPLH)
2024-2025 Biru PT Telen Prima Sawit
28 October 2025 Minister of
National-Level
Environment/
Corporate Performance
Environmental
Rating Program
Control Agency
in Environmental
of the Republic of PT Telen
Management (PROPER)
Indonesia (BPLH)
for 2024-2025
PT Tanjung Buyu Perkasa
Plantation
Pemerintah Provinsi PT Telen
Kalimantan Timur
11 November 2025 Zero Accident 2025 Provincial - PT Telen Prima Sawit
Government of East
Kalimantan PT Cahaya Anugerah
Plantation
PT Multi Jayantara Abadi
25 November 2025 Best Under a Billion 2025 Forbes Asia - PT Teladan Prima Agro Tbk
Laporan Tahunan 2025 Annual Report 23
Page 26
Kilas Kinerja 2025
2025 Performance Overview
Sertifikasi / Certifications
1 2 3
4 5 6
7 8
9
Nama Lembaga
Sertifikasi Sertifikasi Tanggal Sertifikasi Masa Berlaku Penerima
Certification Certification Certification Date Validity Period Recipient
Name Body
2 April 2024 21 Maret 2029
2 April 2024 21 March 2029 1 PT Telen Prima Sawit
1 Desember 2021 30 November 2026
1 December 2021 30 November 2026 2 PT Multi Jayantara Abadi
4 April 2022 3 April 2027 PT Tanjung Buyu Perkasa
4 April 2022 3 April 2027 3 Plantation
21 November 2022 20 November 2027
21 November 2022 20 November 2027 4 PT Telen
PT TUV
Indonesian Rheinland 12 Desember 2022 11 Desember 2027
Sustainable
12 December 2022 11 December 2027 5 PT Cahaya Anugerah Plantation
Palm (ISPO)
16 Desember 2022 15 Desember 2027
16 December 2022 15 December 2027 6 PT Sawit Prima Nusantara
19 Desember 2022 18 Desember 2027
19 December 2022 18 December 2027 7 PT Inti Energi Kaltim
22 Desember 2022 22 Desember 2027
22 December 2022 22 December 2027 8 PT Gemilang Sejahtera Abadi
PT Mutuagung 27 Agustus 2024 26 Agustus 2029
Lestari 27 August 2024 26 August 2029 9 PT Cipta Davia Mandiri
24 Laporan Tahunan 2025 Annual Report
Page 27
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Keanggotaan Asosiasi
Membership in Associations
Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI)
Indonesian Palm Oil Association (GAPKI)
Skala Asosiasi / Association Scale: Nasional / National
Entitas Anak / Subsidiary No. Keanggotaan / Membership No.
PT Tanjung Buyu Perkasa Plantation No. Anggota: 09-21/GAPKI/I/2022 / Member No.: 09-21/GAPKI/I/2022
PT Telen No. Anggota: 09-90/GAPKI/I/2022 / Member No.: 09-90/GAPKI/I/2022
PT Telen Prima Sawit No. Anggota: 09-22/GAPKI/I/2022 / Member No.: 09-22/GAPKI/I/2022
PT Cahaya Anugerah Plantation No. Anggota: 09-42/GAPKI/I/2022 / Member No.: 09-42/GAPKI/I/2022
Skala Asosiasi / Association Scale: Kalimantan Timur / East Kalimantan
PT Cipta Davia Mandiri No. Anggota: 09-83/GAPKI/VI/2009 / Member No.: 09-83/GAPKI/VI/2009
Indonesia Corporate Secretary Association (ICSA)
Skala Asosiasi / Association Scale: Nasional / National
Indonesia Corporate Counsel Association (ICCA)
Skala Asosiasi / Association Scale: Nasional / National
Laporan Tahunan 2025 Annual Report 25
Page 28
26 Laporan Tahunan 2025 Annual Report
Page 29
LAPORAN MANAJEMEN Management Report Laporan Tahunan 2025 Annual Report 27
Page 30
Laporan Manajemen
Management Report
Laporan
Dewan Komisaris
Report from the Board of Commissioners
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Our Esteemed Shareholders and Stakeholders,
Puji dan syukur kami panjatkan ke hadirat Tuhan Yang We would like to extend our praise gratitude to
Maha Esa atas rahmat dan karunia-Nya, sehingga Almighty God for His blessings and grace, which
Perseroan dapat melalui tahun 2025 dengan have enabled the Company to navigate 2025 and
kinerja yang tetap terjaga dan arah pertumbuhan maintained its performance with an increasingly
yang semakin kokoh di tengah dinamika industri solid growth trajectory amidst industry dynamics
dan tantangan global yang terus berkembang. and evolving global challenges. The Board of
Dewan Komisaris memandang tahun pelaporan ini Commissioners considers this reporting year as an
sebagai fase penting dalam perjalanan transformasi important phase in the Company’s transformation
Perseroan, di mana strategi pertumbuhan tidak journey, during which its growth strategy has
hanya berorientasi pada pencapaian kinerja jangka not only oriented toward achieving short-term
pendek, tetapi juga pada penguatan fondasi performance targets, but also inclined toward
usaha yang berkelanjutan. Dalam perspektif strengthening foundations of a sustainable business.
Dewan Komisaris, tahun 2025 merupakan momentum In the perspective of the Board of Commissioners,
percepatan menuju model industri kelapa sawit yang 2025 was a pivotal momentum in accelerating
lebih regeneratif, yakni industri yang tidak hanya the transition toward a more regenerative palm oil
tangguh dalam menghadapi tantangan, tetapi juga industry, which is an industry that is not only resilient
berdaya tumbuh, adaptif terhadap perubahan, serta in facing challenges, but also capable of growing,
mampu menciptakan nilai jangka panjang bagi adaptive to change, as well as able to create
seluruh pemangku kepentingan. long-term value for all stakeholders.
Kondisi Ekonomi dan Industri Economic and Industrial Conditions
Dewan Komisaris mencermati bahwa sepanjang The Board of Commissioners observes that
tahun 2025 perekonomian global masih berada throughout 2025, the global economy remained
dalam fase penyesuaian yang ditandai oleh within its adjustment phase, characterized by slowing
perlambatan pertumbuhan, meningkatnya growth, increasing uncertainties in trade policies, and
ketidakpastian kebijakan perdagangan, serta increasing markets fragmentation. These pressures
fragmentasi pasar global. Tekanan tersebut were influenced by geopolitical dynamics, shifts in
dipengaruhi oleh dinamika geopolitik, perubahan fiscal and monetary policies directions in several
arah kebijakan fiskal dan moneter di sejumlah negara developed countries, as well as the trade standards
maju, serta pengetatan standar perdagangan. tightening. Amidst these conditions, the national
Di tengah kondisi tersebut, perekonomian nasional economy showed relatively solid resilience, backed
menunjukkan ketahanan yang relatif baik, ditopang by sustained domestic consumption, controlled
oleh konsumsi domestik yang tetap kuat, inflasi yang inflation within target range, and accommodative
terkendali dalam kisaran sasaran, serta kebijakan monetary policy. This macroeconomic stability
moneter yang akomodatif. Stabilitas makroekonomi serves as a sufficient foundation for real sector,
ini memberikan fondasi yang cukup bagi sektor riil, including agribusiness industry, to maintain business
termasuk industri agribisnis, untuk tetap menjaga continuity amidst the external pressures.
kesinambungan usaha di tengah tekanan eksternal.
28 Laporan Tahunan 2025 Annual Report
Page 31
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
“ Perseroan berhasil mempertahankan
kinerja operasional dan keuangan
yang positif sepanjang 2025,
ditopang strategi hilirisasi, efisiensi
operasional, dan penerapan
ekonomi sirkular yang memperkuat
ketahanan usaha di tengah
dinamika industri kelapa sawit
global. Dewan Komisaris menilai
transformasi regeneratif berbasis
keberlanjutan, tata kelola yang
kuat, serta inovasi dan teknologi
menjadi fondasi kokoh bagi
pertumbuhan jangka panjang dan
peningkatan nilai tambah bagi
seluruh pemangku kepentingan.
The Company successfully
maintained positive operational
and financial performance
throughout 2025, supported
by downstream strategies,
operational efficiency, and
the implementation of
a circular economy that
strengthened business
resilience amid the dynamics
of the global palm oil industry.
The Board of Commissioners
considers sustainability-based
regenerative transformation,
strong governance, as well as
innovation and technology to
constitute a solid foundation for
long-term growth and enhanced
”
value creation for all stakeholders.
Indracahya Basuki
Komisaris Utama
President Commissioner
Laporan Tahunan 2025 Annual Report 29
Page 32
Laporan Manajemen
Management Report
Dalam konteks industri kelapa sawit, Dewan Komisaris Within palm oil industry context, the Board of
menilai bahwa tahun 2025 diwarnai oleh tantangan Commissioners views 2025 was marked by
struktural yang semakin kompleks, mulai dari harga increasingly complex structural challenges, from
CPO global, risiko variabilitas iklim, hingga penguatan global CPO price, climate variability risks, to the
regulasi keberlanjutan internasional, seperti prinsip strengthening of international sustainability
No Deforestation, No Peat, No Exploitation (NDPE) dan regulations, such as No Deforestation, No Peat,
ketentuan European Union Deforestation Regulation No Exploitation (NDPE) principles and European
(EUDR) yang menuntut peningkatan ketertelusuran Union Deforestation Regulation (EUDR) provisions,
rantai pasok. Namun demikian, arah kebijakan that require enhanced supply chain traceability.
domestik, khususnya keberlanjutan program However, domestic policy direction, particularly
mandatori biodiesel serta penguatan permintaan the continuation of mandatory biodiesel program
dalam negeri, menjadi penopang utama stabilitas and strengthening of domestic demand, are
industri kelapa sawit nasional. Di saat yang sama, the main supports of the stability of national palm
dorongan terhadap hilirisasi, pemanfaatan limbah, oil industry. Meanwhile, the push for downstreaming,
energi terbarukan, dan ekonomi sirkuler membuka waste utilization, renewable energy, and circular
peluang bagi pelaku industri untuk meningkatkan economy opened up opportunities for industry
nilai tambah dan ketahanan usaha. players to enhance value creation and business
resilience.
Dewan Komisaris berpandangan bahwa strategi The Board of Commissioners considers that
Perseroan yang berfokus pada penguatan nilai the Company’s strategy to focus on strengthening
tambah melalui hilirisasi serta ekspansi kapasitas value-added through both downstreaming and
produksi tanpa pembukaan lahan baru merupakan production capacity expansion without opening
respons yang tepat terhadap dinamika ekonomi new land, are the appropriate response to the 2025
dan industri tahun 2025. Pendekatan tersebut economic and industry dynamics. This approach
dinilai mampu meredam dampak volatilitas is considered capable of mitigating the impact
global sekaligus memperkuat daya saing jangka of global volatility while reinforcing long-term
panjang. Dengan tetap mengedepankan tata kelola competitiveness. By continuing to uphold good
perusahaan yang baik, manajemen risiko yang corporate governance, disciplined risk management,
disiplin, dan integrasi prinsip keberlanjutan dalam and integration of sustainability principles into its
strategi usaha, Dewan Komisaris optimis bahwa business strategy, the Board of Commissioners
Perseroan berada pada posisi yang solid untuk remains optimistic that the Company has a solid
melanjutkan pertumbuhan secara berkelanjutan footing to sustain its growth amidst the evolving
di tengah lanskap ekonomi dan industri yang terus economic and industry landscape.
berubah.
Pengawasan dalam Perumusan dan Supervision in Formulation and
Implementasi Strategi Implementation of Strategies
Dewan Komisaris secara berkelanjutan The Board of Commissioners continuously performing
melaksanakan fungsi pengawasan atas perumusan its supervisory function on the formulation and
dan implementasi strategi Perseroan, serta menilai implementation of the Company’s strategy and
bahwa Direksi telah menunjukkan kemampuan yang views the Board of Directors has demonstrated
baik dalam menavigasi tantangan pasar, dinamika strong capability in navigating market challenges,
industri, dan risiko iklim melalui strategi yang adaptif, industry dynamics, and climate risks through
terukur, dan visioner. Di tengah ketidakpastian adaptive, measured, and visionary strategies.
global dan tekanan struktural industri kelapa sawit, Amidst global uncertainty and structural pressures
Dewan Komisaris memandang bahwa Direksi in palm oil industry, the Board of Commissioners
mampu merumuskan arah strategis yang tidak considers that Board of Directors has been able to
hanya menjaga kinerja jangka pendek, tetapi juga formulate strategic directions that not only maintain
memperkuat fondasi pertumbuhan jangka panjang short-term performance, but also strengthen
Perseroan. the foundation for the Company’s long-term growth.
30 Laporan Tahunan 2025 Annual Report
Page 33
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Dewan Komisaris menilai langkah Direksi dalam The Board of Commissioners considered Board
memperkuat fondasi ekonomi sirkuler melalui of Directors’ initiatives to strengthen the circular
pengembangan KCP dan pembangunan BPP economy foundation by developing the KCP and
kedua sebagai keputusan strategis yang tepat construction of second BPP as appropriate and
dan berorientasi ke depan. Inisiatif tersebut tidak forward-looking strategic decisions. Such initiatives
hanya meningkatkan nilai tambah dan efisiensi not only enhance value creation and energy
energi, tetapi juga memperkuat ketahanan usaha efficiency, but also strengthen business resilience
melalui diversifikasi sumber pendapatan. Sejalan through the diversification of revenue sources.
dengan itu, upaya Direksi dalam memperluas Accordingly, the Board of Directors’ efforts in
praktik pemanfaatan limbah menjadi pupuk kompos expanding waste utilization practices into compost
mencerminkan konsistensi dalam memperdalam fertilizer shows consistency in deepening the
penerapan prinsip regeneratif dalam operasional application of regenerative principle in plantation
perkebunan. operations.
Lebih lanjut, Dewan Komisaris memberikan apresiasi Furthermore, the Board of Commissioners
atas penguatan inovasi dan pemanfaatan appreciates the strengthening of innovation and
teknologi melalui penerapan TPTS dan TGM, yang technology utilization in the implementation of TPTS
mempertegas posisi Perseroan sebagai perusahaan and TGM, which affirm Company’s position as a
agribisnis modern berbasis data dan teknologi. modern agribusiness enterprise, driven by data and
Pendekatan ini dinilai efektif dalam meningkatkan technology. This approach is considered effective in
produktivitas, efisiensi operasional, serta ketepatan improving productivity, operational efficiency, and
pengambilan keputusan. Di sisi sosial dan tata kelola, accuracy of decision-making. In terms of social
Dewan Komisaris juga mencermati komitmen Direksi and governance, the Board of Commissioners
dalam menjaga hubungan yang konstruktif dengan also recognizes Board of Directors’ commitment
seluruh pemangku kepentingan serta memperkuat to maintain constructive relationships with all
kapasitas sumber daya manusia, yang menjadi stakeholders while strengthening human resources
faktor kunci dalam memastikan implementasi capacity, which are key factors in ensuring the
strategi berkelanjutan dapat berjalan secara sustainable strategies are implemented consistently
konsisten dan berkesinambungan. and on an ongoing basis.
Penilaian atas Kinerja Operasional dan Assessment of the Company’s
Keuangan Perseroan Operational and Financial
Performances
Dewan Komisaris memberikan apresiasi atas kinerja The Board of Commissioners appreciated
Perseroan sepanjang tahun 2025 yang mampu the Company’s performance throughout 2025,
mempertahankan pertumbuhan operasional dan for being able to maintain positive operational
keuangan secara positif di tengah tantangan and financial growth amidst external challenges
eksternal, baik yang bersumber dari dinamika pasar arising both from commodity market dynamics
komoditas maupun variabilitas kondisi iklim. Dalam and variability in climate conditions. In situations
situasi yang menuntut kehati-hatian dan adaptasi demanded prudence and continuous adaptation,
berkelanjutan, Perseroan dinilai berhasil menjaga the Company was seen as successfully maintained
stabilitas kinerja melalui pengelolaan operasional performance stability through disciplined
yang disiplin, efisiensi biaya, serta penguatan operational management, cost efficiency, as well
produktivitas di seluruh rantai nilai. Pada tahun 2025, strengthened productivity across the entire value
Perseroan berhasil mencatatkan produksi Tandan chain. In 2025, the Company recorded 1.27 million
Buah Segar (TBS) sebesar 1,27 juta ton meningkat tons Fresh Fruit Bunches (FFB) production, 4.2%
4,2% dibandingkan dengan tahun sebelumnya. increase compared to the previous year. In line with
Sejalan dengan peningkatan produksi tersebut, the production increase, crude palm oil (CPO) sales
penjualan minyak sawit mentah (CPO) mencapai reached 339.47 thousand tons, growing by 8.0%
339,47 ribu ton atau tumbuh 8,0% secara tahunan. annually. In terms of financial, the Company recorded
Dari sisi finansial, Perseroan mampu mencatatkan revenue of Rp5.42 trillion, 28.7% increase from Rp4.21
Laporan Tahunan 2025 Annual Report 31
Page 34
Laporan Manajemen
Management Report
pendapatan mencapai Rp5,42 triliun, meningkat trillion in the previous year or higher than the 10%
28,7% dibandingkan tahun sebelumnya sebesar targeted revenue growth, while profit for the year
Rp4,21 triliun atau lebih tinggi dari target kenaikan reached Rp1.11 trillion, 34.0% increase compared to
pendapatan sebesar 10%, serta laba tahun berjalan Rp825.59 billion recorded in the previous year.
mencapai Rp1,11 triliun atau meningkat 34,0%
dibandingkan tahun sebelumnya yang tercatat
sebesar Rp825,59 miliar.
Tahun 2025 juga dinilai sebagai fase percepatan The Company also considered 2025 as “accelerating”
(“accelerating”) bagi Perseroan dalam memperkuat phase in strengthening its circular economy
strategi ekonomi sirkuler, yang ditandai dengan strategy, marked by the commencement of
dimulainya pembangunan KCP dan BPP kedua. construction of KCP and second BPP. Both initiatives
Inisiatif tersebut tidak hanya memperluas kapasitas not only expanded business capacity and business
dan nilai tambah usaha, tetapi juga memperkuat added value, but also enhanced energy efficiency
efisiensi energi serta ketahanan operasional and Company’s operational resilience. Board of
Perseroan. Dewan Komisaris menilai bahwa Commissioners considers that the improvement in
peningkatan kinerja finansial yang dicapai, seiring financial performance achieved, along with better
dengan efisiensi operasional yang semakin baik effective operational efficiency, as tangible evidence
menjadi bukti nyata bahwa keberlanjutan dan that sustainability and profitability can progress in
profitabilitas dapat berjalan secara beriringan dan parallel and strengthen each other.
saling memperkuat.
Lebih lanjut, Dewan Komisaris menilai keberhasilan Further, the Board of Commissioners views
Perseroan sebagai hasil dari konsistensi dalam the Company’s achievements as the result of
menjalankan strategi regeneratif, antara lain melalui consistency in implementing its regenerative strategy,
pemanfaatan inovasi dan teknologi untuk mendukung namely by utilizing innovation and technology to
praktik terbaik perkebunan, pengubahan limbah support best plantation practices, waste into sources
menjadi sumber nilai dan energi, serta integrasi of value and energy, and integration of TPTS and
teknologi TPTS dan TGM guna meningkatkan efisiensi TGM technologies to boost data-driven efficiency
dan produktivitas berbasis data. Secara keseluruhan, and productivity. Overall, the operational and
capaian kinerja operasional dan keuangan tahun financial performance achieved in 2025 reflects the
2025 mencerminkan ketangguhan dan arah Company’s resilience and transformation into palm
transformasi Perseroan menuju industri kelapa oil industry with more value-added, competitive,
sawit yang lebih bernilai tambah, berdaya saing, and regeneration-oriented, while strengthening
dan berorientasi regeneratif, sekaligus memperkuat foundation for sustainable future growth.
fondasi pertumbuhan yang berkelanjutan ke depan.
Pandangan atas Aspek Keberlanjutan Views on the Company’s Sustainability
Perseroan Aspect
Dewan Komisaris menilai bahwa pencapaian The Board of Commissioners considers that
keberlanjutan Perseroan sepanjang tahun 2025 the Company’s sustainability achievements
menunjukkan implementasi yang konsisten atas throughout 2025 reflect the consistent
4 pilar Keberlanjutan Sawit Lestari (KSL), yaitu Good implementation of the 4 pillars of Sustainable Palm
Governance, Agro-Ecological, Socio-Territorial, Oil (KSL), namely Good Governance, Agro-Ecological,
dan Economic Viability, sebagai fondasi dalam Socio-Territorial, and Economic Viability, as
menjaga ketahanan usaha dan pertumbuhan a foundation to maintain business resilience and
berkelanjutan. Pada pilar Good Governance, sustainable growth. In the Good Governance pillar,
penerapan kepatuhan, pengendalian internal, serta implementation of compliance, internal control, and
tata kelola operasional yang disiplin dinilai berjalan disciplined operational governance is considered
efektif, tercermin dari capaian PROPER Entitas Anak to run effectively, as reflected in PROPER ratings
dan sertifikasi ISPO di seluruh Entitas Anak. Pada pilar achieved by Subsidiaries and ISPO certification of all
Agro-Ecological, Dewan Komisaris mencermati Subsidiaries. In the Agro-Ecological pillar, the Board
32 Laporan Tahunan 2025 Annual Report
Page 35
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
konsistensi Perseroan dalam melindungi of Commissioners notes the Company’s consistency
kawasan HCV dan keanekaragaman hayati serta in protecting HCV and biodiversity areas, as well as in
mengoptimalkan pemanfaatan limbah dan optimizing the utilization of waste and by-product as
by-product sebagai energi terbarukan dan nutrisi renewable energy and soil nutrients, contributing to
tanah, yang berkontribusi pada efisiensi sumber resources efficiency and a reduction in GHG emission
daya dan penurunan intensitas emisi GRK. intensity.
Pada pilar Socio-Territorial, Dewan Komisaris menilai In the Socio-Territorial pillar, Board of Commissioners
bahwa Perseroan berhasil menjaga hubungan views that the Company has successfully maintained
industrial yang kondusif, memenuhi hak serta conducive industrial relations, fulfilled rights and
keselamatan tenaga kerja, serta memperluas safety of its workforce, and expanded its social
dampak sosial melalui pelibatan tenaga kerja dan impact through the engagement of local workers
pemasok lokal serta program tanggung jawab and suppliers, as well as the sustainable social
sosial yang berkelanjutan. Sementara itu, pada responsibility programs. Meanwhile, in the Economic
pilar Economic Viability, Perseroan dinilai mampu Viability pillar, the Company is seen as capable to
menjaga ketahanan dan kinerja usaha melalui sustain business resilience and performance through
efisiensi operasional, optimalisasi produksi, dan operational efficiency, production optimization, and
pengembangan diversifikasi produk hilir yang development of downstream product diversification,
tercermin pada pertumbuhan kinerja produksi dan as reflected in growth of production and financial
keuangan. Secara keseluruhan, Dewan Komisaris performance. Overall, Board of Commissioners
berpandangan bahwa kinerja keberlanjutan considers that the Company’s sustainability
Perseroan tahun 2025 menunjukkan kemajuan yang performance in 2025 showed clear progress toward
terarah menuju model usaha kelapa sawit yang a responsible, resilient, and sustainable palm oil
bertanggung jawab, resilien, dan berkelanjutan. business model.
Pandangan atas Prospek Usaha Views on the Company’s Business
Perseroan Prospects
Dewan Komisaris memandang bahwa prospek usaha The Board of Commissioners views that going
Perseroan ke depan tetap positif dan didukung oleh forward, the Company’s business prospects
arah strategi yang jelas serta fondasi operasional remain positive and supported by clear strategic
yang semakin kuat. Rencana bisnis Perseroan yang direction and stronger operational foundations.
berfokus pada penyelesaian dan optimalisasi KCP The Company’s business plan, that focuses on the
serta BPP kedua dinilai strategis dalam memperkuat completion and optimization of KCP and second
rantai nilai, meningkatkan efisiensi energi, serta BPP, is considered strategic to strengthen the value
memperluas kontribusi terhadap pengembangan chain, improve energy efficiency, and expanding
ekonomi sirkular. Inisiatif ini tidak hanya memperkuat contributions to the development of circular
sumber pertumbuhan pendapatan baru, tetapi juga economy. These initiatives not only strengthen new
memperkuat ketahanan usaha di tengah dinamika sources of revenue growth, but also enforce business
harga komoditas dan tuntutan keberlanjutan yang resilience amidst commodity price dynamics and
semakin meningkat. increasing demands for sustainability.
Dewan Komisaris juga mencermati bahwa proyeksi The Board of Commissioners also aware that
pertumbuhan Perseroan didukung oleh kebijakan the Company’s growth projections are supported
ekspansi lahan melalui akuisisi tanpa pembukaan by a land expansion policy through acquisitions
lahan baru, yang sejalan dengan prinsip NDPE without opening new land, in line with NDPE
dan praktik usaha yang bertanggung jawab. Arah principles and responsible business practices.
strategis Direksi yang menekankan transformasi The Board of Directors’ strategic directives, that
digital, peningkatan efisiensi operasional, serta emphasizes on digital transformation, operational
adaptasi terhadap risiko iklim dinilai tepat efficiency improvement, and adaptation to climate
untuk memperkuat daya saing jangka panjang risks, is considered appropriate in strengthening
Perseroan. Dalam konteks tersebut, Dewan the Company’s long-term competitiveness. In this
Komisaris mendukung percepatan implementasi context, the Board of Commissioners supports
Laporan Tahunan 2025 Annual Report 33
Page 36
Laporan Manajemen
Management Report
ESG Roadmap sebagai instrumen penting untuk the acceleration of ESG Roadmap implementation
memperluas dampak regeneratif di seluruh rantai as an important instrument to expand regenerative
nilai usaha. Dengan pendekatan ini, Perseroan impact across all business value chain. With this
berupaya meningkatkan daya saing sebagai pelaku approach, the Company seeks to enhance its
industri kelapa sawit regeneratif yang mampu competitiveness as a regenerative palm oil industry
menyeimbangkan pertumbuhan bisnis dengan player capable to balance business growth with
keberlanjutan lingkungan dan sosial. environmental and social sustainability.
Sebagai arahan ke depan, Dewan Komisaris To guide the path forward, the Board of Commissioners
mendorong Perseroan untuk terus memperkuat encourages the Company to further strengthen
pengelolaan risiko iklim dan meningkatkan climate risk management and enhance operational
kemampuan adaptasi operasional terhadap adaptability to extreme weather variability.
variabilitas cuaca ekstrem. Pemanfaatan inovasi The utilization of innovation and technology through
dan teknologi melalui TPTS dan TGM perlu terus TPTS and TGM should continue to be enhanced as
ditingkatkan sebagai dasar pengambilan keputusan the basis for data-driven decision-making across all
berbasis data di seluruh unit operasi. Selain itu, operational units. Also, the Board of Commissioners
Dewan Komisaris mendorong inovasi berkelanjutan encourages ongoing innovation in utilizing solid and
dalam pemanfaatan limbah padat dan cair agar liquid waste to further optimize circular economy
nilai tambah ekonomi sirkular semakin optimal, value creation, strengthening of human resources
penguatan program pengembangan sumber daya development program aligned with the Company’s
manusia yang selaras dengan rencana jangka long-term plans, and refinement of ESG reporting
panjang Perseroan, serta penyempurnaan sistem systems, including the enhancement of more
pelaporan ESG, termasuk penguatan baseline emisi measurable and transparent emissions baselines.
yang lebih terukur dan transparan.
Pandangan atas Penerapan Views on the Implementation of Good
Tata Kelola Perusahaan yang Baik Corporate Governance
Dewan Komisaris menilai bahwa penerapan tata The Board of Commissioners views
kelola perusahaan yang baik sepanjang tahun 2025 the implementation of good corporate
telah dijalankan secara konsisten dan semakin governance throughout 2025 has been done
terintegrasi dalam pengelolaan Perseroan. Prinsip consistently and increasingly integrated into
perilaku beretika, akuntabilitas, transparansi, the Company’s management. Principles of ethical
dan keberlanjutan menjadi landasan dalam conduct, accountability, transparency, and
pengambilan keputusan strategis, pengelolaan sustainability become the foundation for strategic
risiko, serta pelaksanaan operasional, sehingga tata decision-making, risk management, and operational
kelola tidak hanya berfungsi sebagai pemenuhan execution, enabling governance ton function not
kepatuhan, tetapi juga sebagai penopang merely as a compliance fulfilment, but also as
keberlanjutan usaha dan integritas bisnis. a support for business sustainability and integrity.
Dari perspektif pengawasan, Dewan Komisaris From supervisory perspective, the Board of
memandang bahwa sinergi antara Dewan Komisaris, Commissioners views that the synergy between
Direksi, dan komite-komite pendukung telah berjalan the Board of Commissioners, Board of Directors, and
efektif dalam memastikan strategi usaha dan supporting committees has been effective in ensuring
agenda keberlanjutan dilaksanakan secara prudent business strategies and sustainability agendas
dan berbasis manajemen risiko. Kepatuhan terhadap are implemented in prudent manner, based on risk
regulasi, penguatan sistem pengendalian internal, management. Regulatory compliance, strengthening
keterbukaan informasi, serta penerapan mekanisme of internal control system, information disclosure, as
whistleblowing yang transparan turut memperkuat well as implementation of transparent whistleblowing
kepercayaan pemangku kepentingan. Secara mechanisms further reinforced stakeholder trust.
keseluruhan, Dewan Komisaris berpandangan Overall, the Board of Commissioners considers
bahwa penerapan tata kelola perusahaan yang baik the consistent implementation of good corporate
yang konsisten telah menjadi fondasi penting bagi governance has become an important foundation
ketahanan, kinerja, dan pertumbuhan Perseroan for the Company’s resilience, performance, and
yang berkelanjutan ke depan. sustainable growth going forward.
34 Laporan Tahunan 2025 Annual Report
Page 37
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Penutup Closing Remarks
Menutup laporan ini, Dewan Komisaris As a closing remarks, the Board of Commissioners
menyampaikan apresiasi atas upaya dan kinerja expresses its appreciation for the efforts and
Direksi beserta seluruh karyawan dalam menjaga performance of Board of Directors and all employees
ketahanan usaha serta melanjutkan transformasi in maintaining business resilience and continuing
Perseroan sepanjang tahun 2025. Di tengah the Company’s transformation throughout 2025.
dinamika ekonomi dan industri yang penuh Amidst challenging economic and industry dynamics,
tantangan, Perseroan dinilai mampu menjalankan the Company is considered to have implemented
strategi secara disiplin, adaptif, dan berorientasi its strategy in a disciplined, adaptive, and
jangka panjang, sekaligus memperkuat fondasi long-term-oriented manner, while strengthening
keberlanjutan dan nilai tambah usaha. sustainability foundation and business value creation.
Dewan Komisaris juga menyampaikan terima kasih The Board of Commissioners also extends its gratitude
kepada para Pemegang Saham, pemerintah dan to the Shareholders, government and regulators,
regulator, mitra usaha, serta seluruh pemangku business partners, as well as all stakeholders for
kepentingan atas kepercayaan dan dukungan yang their continued trust and support. With increasingly
berkelanjutan. Dengan tata kelola yang semakin stronger governance, well-oriented strategy, and
kuat, strategi yang terarah, dan komitmen terhadap strong commitment toward sustainability principles,
prinsip keberlanjutan, Dewan Komisaris optimis the Board of Commissioners is optimistic that
bahwa Perseroan berada pada jalur yang tepat the Company is on the right track to continue its
untuk melanjutkan pertumbuhan. growth.
Atas nama Dewan Komisaris / On behalf of the Board of Commissioners of
PT Teladan Prima Agro Tbk,
Indracahya Basuki
Komisaris Utama
President Commissioner
Laporan Tahunan 2025 Annual Report 35
Page 38
Laporan Manajemen
Management Report
Laporan
Direksi
Report from the Board of Directors
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Our Esteemed Shareholders and Stakeholders,
Puji dan syukur kami panjatkan ke hadirat Tuhan Yang We would like to extend our praise and gratitude to
Maha Esa atas rahmat dan karunia-Nya, sehingga the Almighty God for His blessings and grace, which
Perseroan dapat melalui tahun 2025 dengan kinerja have enabled the Company to navigate 2025 with
yang solid dan arah pertumbuhan yang tetap terjaga solid performance and a well-maintained growth
di tengah dinamika serta tantangan industri yang trajectory amid the increasingly complex industry
semakin kompleks. Tahun 2025 menjadi tahapan dynamics and challenges. The Company sees 2025
percepatan yang nyata bagi strategi accelerating as a clear acceleration phase for its accelerating
dalam perjalanan regeneratif Perseroan, di mana strategy within its regenerative journey, where
upaya keberlanjutan tidak hanya difokuskan pada sustainability efforts were not solely focused on
pemenuhan kepatuhan, tetapi juga pada perluasan regulatory compliance, but also on expanding
dampak positif melalui penguatan ekonomi sirkuler positive impact through the strengthening of circular
dan penciptaan nilai tambah yang berkelanjutan. economy and creation of sustainable value.
Di tengah berbagai tantangan dan dinamika yang Amid emerging various challenges and dynamics
mengemuka sepanjang tahun, Perseroan tidak through the year, the Company not only managed
hanya mampu tumbuh secara bisnis, tetapi juga to grow its business, but also actively advanced
secara aktif mendorong transformasi menuju a transformation toward a more resilient business
model usaha yang lebih tangguh. Pendekatan model. This approach reflects the Company’s
ini mencerminkan komitmen Perseroan untuk commitment to keep on adapting, innovating,
terus beradaptasi, berinovasi, dan memberikan and delivering tangible contributions to economic,
kontribusi nyata bagi pembangunan ekonomi, social, and environmental development, following
sosial, dan lingkungan, sejalan dengan tema besar the grand theme of “Accelerating Regeneration Amid
“Accelerating Regeneration Amid Challenges.” Challenges.”
Kondisi Ekonomi Global dan Indonesia Global and Indonesian Economic
Conditions
Perekonomian global pada tahun 2025 berada
dalam fase transisi yang penuh ketidakpastian In 2025, the global economy was in a transitional
seiring dengan pergeseran kebijakan perdagangan, phase filled with heightened uncertainties
meningkatnya fragmentasi ekonomi global, serta amid shifting trade policies, increasing global
penyesuaian kebijakan fiskal dan moneter di economic fragmentation, also adjustments in
berbagai negara. Faktor-faktor tersebut tetap fiscal and monetary policies in various countries.
menjadi sumber risiko bagi prospek ekonomi These factors remained as risk sources of global
global, meskipun di sisi lain aktivitas ekonomi economic prospect, although on the other hand,
global menunjukkan ketahanan yang relatif baik. global economic activity showed relatively solid
Pertumbuhan ekonomi global pada tahun 2025 resilience. Global economic growth in 2025 was
diperkirakan mencapai sekitar 3,3%, relatif stabil estimated to be around 3.3%, relatively stable
dibandingkan tahun sebelumnya, mencerminkan compared to the previous year, reflecting a balance
keseimbangan antara melemahnya permintaan between weakening demand in several countries
di sejumlah negara dan dukungan dari kebijakan and support from still-accommodative economic
ekonomi yang masih akomodatif serta meningkatnya policies, as well as increased investment, particularly
investasi, khususnya di sektor teknologi. in the technology sector.
36 Laporan Tahunan 2025 Annual Report
Page 39
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
“ Perseroan mencatatkan kinerja
operasional dan finansial yang
melampaui target pada 2025,
didorong peningkatan produktivitas
kebun, efisiensi biaya, serta
penguatan hilirisasi dan ekonomi
sirkular sebagai bagian strategi
regeneratif yang dipercepat.
Direksi menegaskan bahwa
integrasi keberlanjutan, digitalisasi
operasional, dan tata kelola berbasis
ESG menjadi fondasi utama untuk
menjaga ketahanan usaha sekaligus
menangkap peluang pertumbuhan
industri kelapa sawit ke depan.
The Company recorded operational
and financial performance exceeding
its 2025 targets, driven by increased
plantation productivity, cost
efficiency, and strengthened
downstream development and
circular economy initiatives
as part of an accelerated
regenerative strategy. The Board
of Directors emphasized that
the integration of sustainability,
operational digitalization, and
ESG-based governance serves
as the primary foundation for
maintaining business resilience
while capturing future growth
”
opportunities in the palm oil industry.
Wishnu Wardhana
Direktur Utama
President Director
Laporan Tahunan 2025 Annual Report 37
Page 40
Laporan Manajemen
Management Report
Di tengah dinamika tersebut, tekanan inflasi global Amid these dynamics, global inflation pressures
menunjukkan tren moderasi. Inflasi dunia pada showed a moderation trend. World inflation in 2025
tahun 2025 diperkirakan menurun menjadi sekitar was estimated to drop to around 4.1%, from 5.8%
4,1%, dari 5,8% pada tahun 2024, seiring normalisasi in 2024, following the normalization of commodity
harga komoditas dan meredanya tekanan sisi prices and easing pressure from supply-side.
penawaran. Meski demikian, perkembangan However, inflation developments still varied among
inflasi antar kawasan masih bervariasi. Inflasi di regions. Inflation in the United States remained
Amerika Serikat masih berada di atas sasaran dan above the target and was expected to gradually
diperkirakan kembali ke target secara bertahap, return to target levels, while many countries in Asia
sementara banyak negara di kawasan Asia dan and emerging economies recorded relatively more
ekonomi berkembang mencatat inflasi yang relatif controlled inflation, backed by stable food and
lebih terkendali, didukung oleh stabilitas harga energy prices.
pangan dan energi.
Perdagangan global pada tahun 2025 tetap Global trade will continue to grow in 2025,
tumbuh, meskipun dengan laju yang lebih although at more moderate pace compared to
moderat dibandingkan periode pemulihan pasca the post-pandemic recovery period. World trade
pandemi. Volume perdagangan dunia diperkirakan volumes were estimated to increase by around 4.1%
meningkat sekitar 4,1% pada 2025, didorong oleh in 2025, driven by strong trade in technology-based
kuatnya perdagangan produk berbasis teknologi products, partially offset the slowdown in other
yang sebagian mengimbangi perlambatan di sectors. Nevertheless, global trade fragmentation,
sektor lainnya. Namun demikian, fragmentasi supply chain adjustments, and trade policy
perdagangan global, penyesuaian rantai pasok, uncertainty continued to limit broader acceleration
serta ketidakpastian kebijakan perdagangan masih in international trade.
membatasi akselerasi perdagangan internasional
secara lebih luas.
Dari tinjauan domestik, perekonomian nasional In terms of domestic perspective, our national
sepanjang tahun 2025 menunjukkan ketahanan economy throughout 2025 demonstrated solid
yang solid, terutama ditopang oleh terjaganya resilience, primarily backed by sustained household
konsumsi rumah tangga sebagai kontributor consumption as the main contributor to economic
utama pertumbuhan ekonomi dan didukung oleh growth and reinforced by continued government
keberlanjutan belanja sosial Pemerintah. Pada tahun social spending. In 2025, Indonesia’s economic
2025, pertumbuhan ekonomi Indonesia diperkirakan growth was estimated to be within 4.7%–5.5% range
berada dalam kisaran 4,7%-5,5%, dan diproyeksikan and was projected to accelerate further in 2026.
meningkat lebih lanjut pada tahun 2026. Dari sisi In terms of price stability, national inflation remained
stabilitas harga, inflasi nasional tetap terjaga dan in control and within the established target range.
berada dalam sasaran yang ditetapkan. Hingga As of November 2025, Consumer Price Index (CPI)
November 2025, inflasi Indeks Harga Konsumen (IHK) inflation was recorded at 2.72% (yoy), well within
tercatat sebesar 2,72% (yoy), masih berada dalam 2025 inflation target range of 2.5±1%, reflecting
kisaran sasaran inflasi tahun 2025 sebesar 2,5±1%, maintained public purchasing power, as well as
mencerminkan terjaganya daya beli masyarakat good macroeconomic stability.
serta stabilitas makroekonomi yang baik.
Sejalan dengan kondisi tersebut, Bank Indonesia In line with these conditions, Bank Indonesia
terus memperkuat bauran kebijakan moneter yang continued to strengthen its accommodative
akomodatif guna mendorong pertumbuhan ekonomi monetary policy mix to fully supported economic
dengan tetap menjaga stabilitas. Sepanjang tahun growth while maintaining stability. Throughout 2025,
2025, Bank Indonesia telah menurunkan BI-Rate Bank Indonesia have reduced BI-Rate five times, with
sebanyak 5 kali dengan total penurunan sebesar 125 a cumulative reduction of 125 basis points to 4.75%
basis poin hingga mencapai 4,75% pada Desember as of December 2025, marking the lowest level since
2025, yang merupakan level terendah sejak tahun 2022. This policy was taken to maintain exchange
2022. Kebijakan ini ditempuh untuk menjaga stabilitas rate stability, controlling inflation, and reinforce the
nilai tukar, mengendalikan inflasi, serta memperkuat momentum of national economic growth.
momentum pertumbuhan ekonomi nasional.
38 Laporan Tahunan 2025 Annual Report
Page 41
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Tinjauan Industri Agribisnis Agribusiness Industry Overview
Industri agribisnis, khususnya kelapa sawit, pada In 2025, the agribusiness industry, particularly
tahun 2025 bergerak dalam lanskap yang dibentuk palm oil, operated within a landscape shaped by
oleh dinamika makroekonomi global dan domestik interconnected global and domestic macroeconomic
yang saling terkait. Fluktuasi harga komoditas serta dynamics. Fluctuating commodity price and climate
risiko perubahan iklim, termasuk potensi El Niño dan change risks, including the potential occurrence of
La Niña, masih menjadi faktor yang memengaruhi El Niño and La Niña, remained as factors influencing
kinerja industri dan menuntut pengelolaan yang industry performance and demanding more
semakin adaptif. Namun demikian, ketahanan adaptive management approaches. Nevertheless,
permintaan domestik tetap menjadi penopang resilient domestic demand still serve as key pillar
utama industri, terutama melalui kebijakan strategis supporting the industry, particularly through
pemerintah. Penerapan mandatori biodiesel B40 strategic government policies. The nationwide
secara nasional pada tahun 2025 telah mengubah implementation of B40 biodiesel mandate in 2025
struktur permintaan dengan penyerapan biodiesel have reshaped the demand structure, with biodiesel
diperkirakan mencapai sekitar 15,6 juta kiloliter atau absorption estimated at around 15.6 million kiloliters
setara dengan kurang lebih 14 juta ton minyak sawit or equal to around 14 million tons of crude palm oil.
mentah. Sejalan dengan itu, produksi kelapa sawit Accordingly, national palm oil production in 2025
nasional pada 2025 diproyeksikan tumbuh mendekati was projected to grow nearing 10% to 56–57 million
10% ke kisaran 56–57 juta ton. Dari proyeksi tersebut, tons range. Based on these projections, GAPKI
GAPKI melaporkan produksi minyak sawit mentah reported national crude palm oil production in 2025
nasional tahun 2025 mencapai 48,1 juta ton atau reached 48.1 million tons, 9.85% increase compared
naik 9,85% lebih tinggi dari produksi 2024 sebesar to 43.78 million tons in 2024. Additional support also
43,78 juta ton. Dukungan tambahan juga datang dari came from higher average selling prices of crude
kenaikan harga jual rata-rata minyak sawit mentah, palm oil, palm kernel, and crude palm kernel oil in
inti sawit, dan minyak inti sawit mentah pada paruh the second half of the year, strengthened overall
akhir tahun, yang memperkuat fundamental industri industry fundamentals.
secara keseluruhan.
Di sisi lain, Direksi mencermati bahwa perkembangan On the other hand, the Board of Directors is aware
regulasi internasional, khususnya di Uni Eropa, menjadi that developments in international regulations,
faktor eksternal yang berpotensi memengaruhi particularly in the European Union, become the
perkembangan industri kelapa sawit Indonesia. external factors that may affect the development
Uni Eropa saat ini berada di garis terdepan dalam of Indonesian palm oil industry. European Union
penerapan regulasi lingkungan, antara lain melalui is currently at the forefront of implementing
Renewable Energy Directive (RED II/III) yang secara environmental regulations, including the Renewable
bertahap mengurangi peran biodiesel berbasis Energy Directive (RED II/III), which gradually reduces
sawit dalam bauran energi terbarukan Eropa the role of palm oil-based biodiesel in Europe’s
menuju phase-out penuh pada tahun 2030, serta renewable energy mix toward a full phase-out by
European Union Deforestation Regulation (EUDR) 2030, and European Union Deforestation Regulation
yang mewajibkan seluruh komoditas sawit yang (EUDR), that requires all palm oil commodities
masuk ke pasar Uni Eropa bebas dari deforestasi entering European market to be free from
pasca 2020, disertai kewajiban ketertelusuran post-2020 deforestation, plus mandatory supply
hingga titik koordinat lahan. Bagi eksportir Indonesia, chain traceability down to land level coordinates.
ketentuan tersebut menuntut penguatan sistem For Indonesian exporters, these requirements
traceability dan geolokasi, kepastian legalitas dan demand strengthened traceability and geolocation
status tutupan lahan di sepanjang rantai pasok, systems, assurance of land legality and land
serta kesiapan menghadapi peningkatan biaya cover status throughout the supply chain, and
kepatuhan (compliance cost). preparedness to face increased compliance costs.
Kebijakan Strategis Perseroan dalam Company Strategic Policy in Dealing
Menghadapi Tantangan Usaha with the Business Challenges
Direksi menyadari bahwa dinamika industri kelapa The Board of Directors recognizes that the dynamics
sawit dihadapkan pada berbagai tantangan yang of the palm oil industry are shaped by a range of
bersifat struktural maupun operasional. Variabilitas structural and operational challenges. Weather
Laporan Tahunan 2025 Annual Report 39
Page 42
Laporan Manajemen
Management Report
cuaca dan anomali iklim, termasuk perubahan pola variability and climate anomalies, including changes
curah hujan, berpotensi memengaruhi produktivitas in rainfall patterns, have the potential to affect
kebun dan stabilitas produksi. Di sisi lain, tekanan plantation productivity and production stability.
biaya operasional, seperti kenaikan harga pupuk, At the same time, pressures on operating costs,
bahan bakar, serta biaya yang terkait dengan such as increases in fertilizer prices, fuel, and
rantai pasok, menuntut pengelolaan biaya yang supply chain-related expenses, require increasingly
semakin disiplin dan efisien. Selain faktor domestik, disciplined and efficient cost management. Other
perkembangan regulasi internasional juga menjadi than domestic factors, developments in international
perhatian, khususnya kebijakan Uni Eropa. Ketentuan regulations also remain a key consideration,
tersebut berimplikasi pada meningkatnya tuntutan particularly European Union policies. These policies
kepatuhan dan biaya pemenuhan standar bagi led to heightened compliance requirements and
pelaku usaha. higher compliance costs for industry players.
Menjawab tantangan tersebut, Perseroan In response to these challenges, the Company
menetapkan kebijakan strategis yang berfokus pada has established strategic policies focused on
penguatan daya tahan usaha dan penciptaan nilai strengthening business resilience and creating
jangka panjang. Perseroan memperkuat penerapan long-term value. The Company has reinforced
ekonomi sirkuler melalui pembangunan KCP dan the implementation of circular economy through
BPP kedua, guna meningkatkan nilai tambah the construction of KCP and second BPP to enhance
produk sekaligus memperbaiki efisiensi energi. product value added while improving energy
Pemanfaatan limbah produksi menjadi pupuk efficiency. The utilization of production waste as
kompos terus dioptimalkan untuk mengurangi compost fertilizer continues to be optimized to
ketergantungan terhadap pupuk kimia dan reduce dependence on chemical fertilizers and to
mendukung perbaikan kesuburan tanah secara support sustainable improvements in soil fertility.
berkelanjutan. Dari sisi operasional, Perseroan From an operational perspective, the Company
meningkatkan optimalisasi penerapan TPTS dan enhanced the optimization of TPTS and TGM as part
TGM sebagai bagian dari digitalisasi kebun dan of plantation digitalization and strengthening of
penguatan pengambilan keputusan berbasis data. data-driven decision-making. The Company has
Selain itu, Perseroan melakukan perluasan kapasitas also expanded capacity through land acquisitions
melalui akuisisi lahan tanpa membuka lahan baru, without new land clearing, ensuring that business
sehingga pertumbuhan usaha tetap sejalan dengan growth remains aligned with environmental
prinsip perlindungan lingkungan. Seiring dengan itu, protection principles. At the same time, the Company
Perseroan memperkuat fokus pada pasar domestik has strengthened its focus on domestic market and
dan pengembangan produk turunan bernilai development of value-added downstream products
tambah untuk mengurangi ketergantungan pada to reduce reliance on export markets and mitigate
pasar ekspor serta meredam dampak volatilitas the impact of global price volatility. Through these
harga global. Melalui kebijakan strategis tersebut, strategic policies, the Company remains confident
Perseroan optimis dapat menjaga kesinambungan in its ability to maintain business continuity while
usaha sekaligus meningkatkan daya saing di tengah enhancing competitiveness amid an increasingly
perubahan lanskap industri yang semakin kompleks. complex industry landscape.
Peranan Direksi dalam Perumusan dan The Role of the Board of Directors in
Implementasi Strategi Perseroan Formulating and Implementing
the Company’s Strategy
Direksi memegang peranan sentral dalam
memastikan bahwa strategi Perseroan dirumuskan The Board of Directors has a central role in ensuring
secara komprehensif dan diimplementasikan that the Company’s strategy is formulated
secara konsisten di seluruh lini organisasi. comprehensively and implemented consistently
Dalam menjalankan fungsi tersebut, Direksi at all levels of the organization. In carrying out
menerapkan struktur pengawasan dan evaluasi this function, the Board of Directors applies
kinerja yang berkelanjutan untuk memastikan a structured supervision and continuous performance
bahwa pencapaian kinerja finansial, operasional, evaluation to ensure that the financial, operational,
dan keberlanjutan senantiasa berada pada jalur and sustainability achievements are aligned with
yang selaras dengan arah strategis Perseroan. the Company’s strategic direction. This mechanism
Mekanisme ini memungkinkan pengambilan allows more responsive decision-making to address
40 Laporan Tahunan 2025 Annual Report
Page 43
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
keputusan yang lebih responsif terhadap dinamika business dynamics and ensures accountability in
usaha serta memastikan akuntabilitas pelaksanaan strategy execution across all business units.
strategi di seluruh unit kerja.
Sebagai bagian dari penguatan tata kelola, Direksi As part of governance strengthening, the Board of
menetapkan RJPP sebagai pedoman jangka Directors has established a Long-Term Corporate
panjang yang menghubungkan target keuangan, Plan (RJPP) as long-term guideline connecting
kinerja operasional, dan komitmen keberlanjutan. financial targets, operational performance, and
Implementasi strategi tersebut mencakup sustainability commitments. The implementation
langkah-langkah yang mendukung pencapaian of this strategy includes measures that support
sasaran keuangan Perseroan, antara lain melalui the achievement of Company’s financial
penguatan pengendalian biaya, optimalisasi objectives, among others through enhanced cost
efisiensi operasional, serta integrasi indikator kinerja control, operational efficiency optimization, and
keuangan dalam proses pengawasan dan evaluasi integration of financial performance indicators into
manajemen. Direksi juga menerapkan kerangka management supervision and evaluation processes.
manajemen risiko secara aktif, mencakup risiko The Board of Directors also actively implements
iklim, rantai pasok, serta perkembangan regulasi a risk management framework that includes climate
lingkungan, yang diikuti dengan penyusunan risks, supply chain risks, as well as developments in
langkah mitigasi secara proaktif dan terukur. Di environmental regulations, followed by proactive
saat yang sama, Direksi mendorong keterlibatan and measurable preparation mitigation measures.
seluruh lini organisasi dalam membangun budaya At the same time, the Board of Directors encourages
kerja yang efisien, kolaboratif, dan berorientasi pada engagement from all lines of the organization to foster
hasil, sehingga strategi yang telah ditetapkan tidak an efficient, collaborative, and results-oriented work
hanya menjadi kerangka kebijakan, tetapi dapat culture, so the established strategy not only serves as
diterjemahkan secara efektif ke dalam praktik a policy framework but can be effectively translated
operasional sehari-hari. Melalui peran tersebut, into daily operational practices. Through this role,
Direksi memastikan bahwa strategi Perseroan the Board of Directors ensures that the Company’s
dijalankan secara disiplin, adaptif, dan berkelanjutan strategy is executed in a disciplined, adaptive, and
dalam menghadapi tantangan industri yang terus sustainable manner in facing continuously evolving
berkembang. industrial challenges.
Pencapaian Kinerja Perseroan Achievements of Company
Dibandingkan dengan Target Performances vs Targets
Dengan berbagai strategi yang mampu With various well-implemented strategies in the field,
diimplementasikan baik di lapangan, Perseroan the Company is able to record solid performance
mampu mencatatkan kinerja yang solid dan and exceed several of the established key targets,
melampaui sejumlah target utama yang telah despite facing significant market dynamics
ditetapkan, meskipun dihadapkan pada dinamika and external challenges. In terms of operations,
pasar dan tantangan eksternal yang signifikan. the Company recorded total FFB production of
Dari sisi operasional, Perseroan mencatatkan jumlah 1.27 million tons, 4.2% increase compared to 1.22
produksi TBS mencapai 1,27 juta ton, meningkat 4,2% million tons in the previous year. From that figure,
dibandingkan tahun sebelumnya sebanyak 1,22 a total of 1.11 million tons or 87.3% were produced by
juta ton. Dari jumlah tersebut, sebanyak 1,11 juta ton nucleus estates, while 161.47 thousand tons, or 12.7%,
atau 87,3% dihasilkan dari kebun inti dan sebanyak were produced by plasma estates. This improvement
161,47 ribu ton atau 12,7% dihasilkan dari kebun in plantation productivity was achieved, among
plasma. Peningkatan produktivitas kebun tersebut others, through more consistent application of best
berhasil dicapai salah satunya melalui penerapan agricultural practices. The Company also recorded
best agricultural practices yang lebih konsisten. sales volumes of crude palm oil of 339.46 thousand
Selain itu, Perseroan juga mencatatkan volume tons, palm kernel of 31.97 thousand tons, and palm
penjualan minyak sawit mentah sebesar 339,46 ribu kernel oil of 12.01 thousand tons.
ton, inti sawit sebanyak 31,97 ton, serta minyak inti
sawit sebanyak 12,01 ribu ton.
Laporan Tahunan 2025 Annual Report 41
Page 44
Laporan Manajemen
Management Report
Dari aspek finansial, Perseroan berhasil membukukan In terms of financial aspect, the Company managed
pertumbuhan pendapatan dan laba bersih yang to record positive growth in revenue and net profit
positif dibandingkan tahun buku 2024. Pencapaian compared to 2024 financial year. This achievement
tersebut didukung oleh pengelolaan biaya yang lebih was backed by more efficient cost management,
efisien, perbaikan produktivitas, serta optimalisasi improved productivity, and optimization of value
nilai tambah dari aktivitas operasional Perseroan. added from Company’s operational activities.
Selain itu, perkembangan harga minyak sawit In addition, developments in crude palm oil prices
mentah juga turut mendorong pertumbuhan also contributed to the growth in the Company’s
perolehan pendapatan Perseroan. Pada tahun 2025, revenue. In 2025, the Company’s revenue reached
pendapatan Perseroan mencapai Rp5,42 triliun, Rp5.42 trillion, 28.7% increase compared to Rp4.21
meningkat 28,7% dibandingkan tahun sebelumnya trillion in the previous year, exceeding the 10%
sebesar Rp4,21 triliun atau lebih tinggi dari target targeted revenue growth. Accordingly, profit for
kenaikan pendapatan sebesar 10%. Sejalan dengan itu, the year reached Rp1.11 trillion, 34.0% increase
perolehan laba tahun berjalan Perseroan mencapai compared to Rp825.59 billion in the previous year.
Rp1,11 triliun atau meningkat 34,0% dibandingkan
tahun sebelumnya sebesar Rp825,59 miliar.
Di sisi pengembangan usaha, Perseroan mencatatkan In terms of business development, the Company
peristiwa penting terkait dengan akuisisi CDM yang recorded a significant event with CDM acquisition,
menjadi langkah strategis untuk mencapai target as strategic measure to achieve its medium and
pertumbuhan jangka menengah dan panjang, tanpa long-term growth targets without opening new land.
membuka lahan baru. Aksi korporasi ini mendorong This corporate action increased the Company’s total
peningkatan luas wilayah kebun sebanyak 3.733 Ha plantation are by 3,733 hectares to 64,430 hectares.
menjadi 64.430 Ha. Selain itu, pembangunan KCP dan In addition, development of KCP and second BPP are
BPP kedua juga diharapkan menjadi tonggak penting expected to be important milestones in accelerating
dalam fase percepatan penerapan ekonomi sirkuler, the implementation of the circular economy, while
sekaligus menciptakan potensi peningkatan kapasitas creating potential for increased processing capacity
pengolahan dan efisiensi energi pada periode and improved energy efficiency in the coming
mendatang. Direksi menilai bahwa capaian kinerja periods. The Board of Directors views the performance
tahun 2025 tidak hanya melampaui target finansial dan achievements in 2025 not only exceeded key financial
operasional utama, tetapi juga memperkuat fondasi and operational targets, but also strengthened
Perseroan untuk memasuki fase accelerating dalam Company’s foundation to enter accelerating phase of
strategi regeneratif, guna mendorong pertumbuhan its regenerative strategy, to drive a sustainable and
yang berkelanjutan dan berimbang ke depan. balanced growth in the future.
Pencapaian Kinerja Keberlanjutan Achievements of Sustainability
Performance
Pada tahun 2025, Direksi memastikan penerapan In 2025, the Board of Directors ensured
keberlanjutan Perseroan berjalan terintegrasi the Company’s sustainability implementation was
dalam strategi dan operasional melalui penguatan fully integrated into its strategy and operations
4 pilar Keberlanjutan Sawit Lestari (KSL), yaitu Good through the strengthening of the 4 Sustainable
Governance, Agro-Ecological, Socio-Territorial, dan Palm Oil pillars, namely Good Governance,
Economic Viability. Pada pilar Good Governance, Agro-Ecological, Socio-Territorial, and Economic
Direksi memperkuat kepatuhan dan pengendalian Viability. In the Good Governance pillar, the Board of
operasional di seluruh Entitas Anak. Pada pilar Directors strengthened compliance and operational
Agro-Ecological, Perseroan melaksanakan control on all Subsidiaries. In the Agro-Ecological
perlindungan kawasan bernilai konservasi tinggi pillar, the Company is protecting high conservation
dan keanekaragaman hayati serta meningkatkan value areas and biodiversity areas, while enhancing
efisiensi sumber daya melalui pemanfaatan resources efficiency through utilization of waste
limbah dan by-product sebagai energi terbarukan and by-products as renewable energy and soil
dan nutrisi tanah. Sementara itu, pada pilar nutrients. Meanwhile, in the Socio-Territorial
Socio-Territorial, Direksi mengembangkan praktik pillar, Board of Directors developed a safe and
ketenagakerjaan yang aman dan produktif serta productive employment practices and expanded
memperluas pelibatan masyarakat dan mitra lokal engagement of community and local partners within
dalam rantai nilai Perseroan. the Company’s value chain.
42 Laporan Tahunan 2025 Annual Report
Page 45
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Sejalan dengan itu, pada pilar Economic Viability, Accordingly, in Economic Viability pillar, Board
Direksi menjaga keberlanjutan kinerja usaha of Directors maintained business performance
melalui efisiensi biaya, optimalisasi produksi, dan sustainability through cost efficiency, production
pengembangan diversifikasi produk hilir guna optimization, and the development of downstream
memperkuat daya tahan ekonomi Perseroan. product diversification to strengthen the Company’s
Integrasi keempat pilar tersebut dalam proses bisnis economic resilience. Integration of these four pillars
dan pengambilan keputusan menjadi landasan into business processes and decision-making are
Direksi dalam memastikan bahwa pertumbuhan the foundation for the Board of Directors to ensure
operasional dan finansial Perseroan berlangsung that the Company’s operational and financial growth
selaras dengan pengelolaan lingkungan dan sosial are align with responsible environmental and social
yang bertanggung jawab serta penciptaan nilai management, as well as the creation of long-term
jangka panjang bagi pemangku kepentingan. value for stakeholders.
Prospek Usaha Business Prospects
Ke depan, Perseroan memandang prospek industri Going forward, the Company views the prospect of
kelapa sawit pada tahun 2026 tetap berada dalam palm oil industry in 2026 to be on a positive trend,
tren yang positif, meskipun berlangsung di tengah amid the increasingly complex global market
dinamika pasar global yang semakin kompleks. dynamics. Globally, developments in the crude palm
Secara global, perkembangan industri minyak sawit oil industry in 2020–2026 period are projected to
mentah sepanjang periode 2020–2026 diproyeksikan show relatively moderate growth, with fluctuations
menunjukkan pola pertumbuhan yang relatif influenced by climate conditions, crop productivity,
moderat dengan fluktuasi yang dipengaruhi oleh as well as supply dynamics from major producing
kondisi iklim, produktivitas tanaman, serta dinamika countries, namely Indonesia, Malaysia, Thailand, and
pasokan dari negara-negara produsen utama, yaitu other groups of producing countries. Also, global
Indonesia, Malaysia, Thailand, dan kelompok negara crude palm oil price movements are estimated
lainnya. Selain itu, pergerakan harga minyak sawit to be influenced by several external factors, such
mentah global diperkirakan akan dipengaruhi oleh as climate variability, crude oil price trends, and
sejumlah faktor eksternal, antara lain variabilitas increasing global palm oil consumption, particularly
iklim, pergerakan harga minyak mentah, serta for energy sector. With this combination of factors,
peningkatan konsumsi sawit global, khususnya global crude palm oil price outlook in 2026 is
untuk sektor energi. Dengan kombinasi faktor projected as bullish, following tightening supply
tersebut, outlook harga minyak sawit mentah global conditions and strengthening demand.
pada tahun 2026 diproyeksikan bergerak bullish,
seiring dengan pengetatan pasokan dan penguatan
permintaan.
Dalam konteks nasional, prospek industri kelapa In the national context, Indonesia’s palm oil
sawit Indonesia memperoleh dukungan yang industry outlook continues to gain strong support
kuat dari permintaan domestik, terutama melalui from domestic demand, particularly through
keberlanjutan program mandatori biodiesel the continuation of mandatory biodiesel program
menuju B50. Kebijakan ini menjadi penopang toward B50. This policy is the key pillar to maintain
utama stabilitas permintaan minyak sawit mentah the stability of domestic crude palm oil demand
dalam negeri sekaligus berperan dalam meredam while also mitigating the industry’s exposure to global
eksposur industri terhadap volatilitas pasar global. market volatility. In line with increasing demand
Seiring dengan meningkatnya kebutuhan energi for renewable energy and sustainable products,
terbarukan dan produk berkelanjutan tersebut, opportunities for the development of value-added
ruang pengembangan produk turunan kelapa palm oil derivative products are increasingly open.
sawit bernilai tambah juga semakin terbuka. Untuk To optimize this momentum, the Company will
mengoptimalkan momentum tersebut, Perseroan continue to strengthen its value chain through
akan terus memperkuat rantai nilai melalui improvements in efficiency and production capacity,
peningkatan efisiensi dan kapasitas produksi, serta while also expanding its contribution to provision of
memperluas kontribusi terhadap penyediaan sustainable green energy. With a strategy focused
energi hijau yang berkelanjutan. Dengan strategi on downstreaming, operational efficiency, and
yang berfokus pada hilirisasi, efisiensi operasional, strengthening of circular economy, the Company is
Laporan Tahunan 2025 Annual Report 43
Page 46
Laporan Manajemen
Management Report
dan penguatan ekonomi sirkuler, Perseroan berada on a solid footing to capture growth opportunities
pada posisi yang solid untuk menangkap peluang while maintaining business resilience in 2026.
pertumbuhan sekaligus menjaga ketahanan usaha
pada tahun 2026.
Perseroan juga akan terus mendorong inovasi The Company will also continuously driving
secara berkelanjutan melalui penerapan digitalisasi ongoing innovation through the implementation of
dan teknologi di seluruh rantai operasional, baik di digitalization and technology across all operational
kebun maupun fasilitas pengolahan. Implementasi chain, both at estate operations and processing
tahap lanjutan RJPP dan ESG Roadmap, disertai facilities. The implementation of the next phase of
dengan penguatan pemanfaatan teknologi berbasis RJPP and ESG Roadmap, coupled with enhanced
data untuk mendukung praktik terbaik perkebunan, utilization of data-driven technologies to support
menjadi landasan penting dalam meningkatkan best agricultural practices, become an important
produktivitas dan efisiensi. Di samping itu, inovasi foundation to improve productivity and efficiency.
dalam pengelolaan risiko iklim dan rantai pasok Also, innovation in climate risk management and
akan terus dikembangkan guna menjaga stabilitas supply chain resilience will continue to be developed
operasional dan memastikan Perseroan berada to maintain operational stability and ensure the
pada jalur pertumbuhan yang berkelanjutan dan Company remains on the track of sustainable and
resilien ke depan. resilient growth going forward.
Penerapan Tata Kelola Perusahaan Implementation of Corporate
Governance
Perseroan menjalankan tata kelola perusahaan The Company is consistently implementing good
yang baik secara konsisten dengan berlandaskan corporate governance based on the principles of
prinsip perilaku beretika, akuntabilitas, transparansi, ethical conduct, accountability, transparency, and
dan keberlanjutan sebagai fondasi utama dalam sustainability as the main foundation in safeguarding
menjaga integritas bisnis. Struktur pengawasan business integrity. A strong supervisory structure
yang kuat melalui peran Dewan Komisaris dan Direksi through the roles of the Board of Commissioners
memastikan bahwa setiap keputusan strategis and Board of Directors ensures that every strategic
diambil secara prudent, berbasis data, serta decision is made prudently, data-driven, and
mempertimbangkan aspek ESG secara seimbang. with balanced consideration of ESG aspects.
Dalam kerangka tersebut, Direksi memastikan In this framework, the Board of Directors ensures
keterbukaan informasi, pengelolaan risiko yang information transparency, effective risk management,
efektif, serta kepatuhan terhadap seluruh ketentuan as well as compliance with all applicable laws
peraturan perundang-undangan yang berlaku di and regulations across all Company’s operational
seluruh aktivitas operasional Perseroan. activities.
Untuk mendukung efektivitas tata kelola, Perseroan To support an effective governance, the Company
secara berkelanjutan memperkuat peran constantly strengthens the role of committees
komite-komite di bawah Dewan Komisaris, under the Board of Commissioners, enabling
sehingga proses pengawasan, evaluasi kinerja, dan the supervision, performance evaluation, and risk
mitigasi risiko dapat berjalan lebih komprehensif. mitigation processes to be conducted in a more
Perseroan juga secara rutin melakukan berbagai comprehensive manner. The Company also regularly
penilaian dan sertifikasi, antara lain ISPO, PROPER, held various assessments and certifications,
Zero Accident, serta pengungkapan informasi such as ISPO, PROPER, Zero Accident, as well as
sesuai dengan regulasi pasar modal dan standar information disclosures in accordance with capital
keberlanjutan. Seluruh kebijakan dan operasional market regulations and sustainability standards.
Perseroan senantiasa diarahkan untuk mematuhi All Company policies and operations are always
regulasi lingkungan, ketenagakerjaan, serta prinsip directed to compliance with environmental,
anti-korupsi, yang diperkuat dengan penerapan employment, and anti-corruption principles,
sistem whistleblowing yang transparan, aman, dan enforced by implementation of a whistleblowing
mudah diakses oleh seluruh pemangku kepentingan. system that is transparent, secure, and easily
accessible by all stakeholders.
44 Laporan Tahunan 2025 Annual Report
Page 47
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Seiring dengan itu, peningkatan kualitas tata kelola Accordingly, governance quality enhancement
juga dilakukan melalui penguatan integrasi ESG ke is conducted through strengthening of ESG
dalam kerangka pengambilan keputusan strategis integration into strategic decision-making and daily
dan operasional harian. Perseroan secara aktif operational frameworks. The Company is actively
meningkatkan literasi tata kelola berkelanjutan improve sustainable governance literacy across
di seluruh jenjang manajemen melalui program all management levels through ongoing training
pelatihan dan sosialisasi yang berkesinambungan, and socialization programs, as well as expanding
serta memperluas transparansi kepada investor transparency to investors and stakeholders via
dan pemangku kepentingan melalui publikasi publication of performance results, achievements,
kinerja, pencapaian, serta berbagai penghargaan and various awards and recognitions from
dan pengakuan dari institusi independen. Dengan independent institutions. With this approach,
pendekatan tersebut, Perseroan meyakini bahwa the Company believes the consistent
penerapan tata kelola perusahaan yang baik implementation of good corporate governance
tidak hanya mendukung kepatuhan, tetapi juga not only supports regulatory compliance, but also
memperkuat kepercayaan pemangku kepentingan strengthens stakeholder trust and long-term business
dan daya saing usaha dalam jangka panjang. competitiveness.
Penutup Closing
Sebagai penutup, kami menyampaikan apresiasi As a closing remarks, we would like to express our
dan terima kasih yang setinggi-tingginya kepada highest appreciation and gratitude to the Board of
Dewan Komisaris atas arahan dan pengawasan Commissioners for the constructive guidance and
yang konstruktif; kepada seluruh karyawan atas supervision; to all employees for the dedication,
dedikasi, profesionalisme, serta komitmen dalam professionalism, and commitment in executing
menjalankan strategi Perseroan di tengah berbagai the Company’s strategies amid many challenges;
tantangan; serta kepada seluruh Pemegang and to all Shareholders for their continued trust
Saham atas kepercayaan dan dukungan yang and support. We also extend our appreciation to
berkelanjutan. Ucapan terima kasih juga kami the government and regulators, business partners,
sampaikan kepada pemerintah dan regulator, mitra suppliers, buyers, and communities surrounding
usaha, pemasok, buyer, serta masyarakat di sekitar our operational areas for the strong cooperation
wilayah operasional atas kerja sama dan sinergi yang and positive synergy established. The support of
terjalin dengan baik. Dukungan seluruh pemangku all stakeholders serves as an important foundation
kepentingan tersebut menjadi fondasi penting bagi for the Company to keep on strengthening its
Perseroan untuk terus memperkuat kinerja, menjaga performance, maintaining business sustainability, as
keberlanjutan usaha, dan menciptakan nilai jangka well as creating inclusive and sustainable long-term
panjang yang inklusif dan berkelanjutan. value.
Atas nama Direksi / On behalf of the Board of Directors of
PT Teladan Prima Agro Tbk,
Wishnu Wardhana
Direktur Utama
President Director
Laporan Tahunan 2025 Annual Report 45
Page 48
46 Laporan Tahunan 2025 Annual Report
Page 49
PROFIL
PERUSAHAAN
Company Profile
Laporan Tahunan 2025 Annual Report 47
Page 50
Profil Perusahaan
Company Profile
Riwayat Singkat
Brief History
Perjalanan Perseroan
dimulai pada 10 Mei 2004
dengan berdirinya
PT Sandaran Prima Sawit,
yang saat itu berfokus pada
sektor perkebunan dan
pengolahan kelapa sawit.
The Company’s journey
began on 10 May 2004
with the establishment of
PT Sandaran Prima Sawit,
which at the time focused on
the plantation and palm oil
processing sectors.
Tonggak penting terjadi pada 25 Mei 2012 ketika A major milestone occurred on 25 May 2012 when the
Perseroan melakukan penggabungan usaha dengan Company merged with PT Teladan Agro Resources.
PT Teladan Agro Resources. Proses transformasi ini This transformation marked a new chapter in
menandai babak baru dalam sejarah Perseroan, the Company’s history, as it officially changed its
yang secara resmi mengubah nama menjadi name to PT Teladan Prima Agro on 23 July 2012.
PT Teladan Prima Agro pada 23 Juli 2012.
Sebagai bagian dari strategi pertumbuhan jangka As part of its long-term growth strategy,
panjang, Perseroan mengambil langkah strategis the Company took a strategic step by listing its shares
dengan mencatatkan saham perdana di Bursa Efek on the Indonesia Stock Exchange on 12 April 2022
Indonesia pada 12 April 2022 melalui penawaran through an initial public offering (IPO). This corporate
umum perdana (initial public offering/IPO). action not only strengthened the Company’s capital
Aksi korporasi ini tidak hanya memperkuat struktur structure but also opened broader opportunities for
permodalan, tetapi juga membuka peluang lebih sustainable business expansion.
luas untuk ekspansi bisnis yang berkelanjutan.
Seiring waktu, Perseroan terus beradaptasi dan Over time, the Company has continued to adapt
mengembangkan teknologi dalam operasionalnya. and develop technology within its operations.
Pembangunan Kernel Crushing Plant (KCP) dan The construction of the second Kernel Crushing
Biogas Power Plant (BPP) kedua menjadi langkah Plant (KCP) and Biogas Power Plant (BPP) represents
strategis yang menegaskan fokus Perseroan dalam a strategic step that reinforces the Company’s
meningkatkan kinerja melalui optimalisasi sumber focus on enhancing performance through resource
daya serta mendorong keberlanjutan energi. optimization and promoting energy sustainability.
Upaya ini selaras dengan pengembangan Teladan This initiative aligns with the development of Teladan
Productivity Technology Science (TPTS) dan Teladan Productivity Technology Science (TPTS) and Teladan
Green Metrics (TGM) sebagai wujud konsistensi Green Metrics (TGM), reflecting the Company’s
Perseroan dalam penerapan teknologi dan praktik consistency in implementing responsible technology
operasional yang bertanggung jawab. Selain itu, and operational practices. In addition, synergy with
sinergi dengan 10 Entitas Anak terus diperkuat guna 10 Subsidiaries continues to be strengthened to
memastikan strategi perusahaan berjalan secara ensure that the company’s strategies are executed
terintegrasi dan efektif. in an integrated and effective manner.
48 Laporan Tahunan 2025 Annual Report
Page 51
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Visi, Misi, dan Budaya Perusahaan
Company Vision, Mission, and Culture
VISI
Vision
Menjadi
perusahaan
agribisnis berkelas
dunia.
MISI
Mission
To be a world-class
Membangun perusahaan
agribusiness agribisnis yang memberikan kualitas
company. terbaik dan nilai tinggi melalui
inovasi serta berkomitmen terhadap
seluruh pemangku kepentingan dan
lingkungan secara berkelanjutan.
To build an agribusiness company
that provides the best quality and
Review Visi dan Misi oleh high values through innovations
Dewan Komisaris dan Direksi and is committed to all stakeholders
Review of the Company’s Vision and and the environment in
Mission by the Board of Commissioners a sustainable manner.
and the Board of Directors
Selama periode berjalan, Dewan Komisaris dan Direksi telah
melakukan peninjauan terhadap Visi dan Misi Perusahaan, dan
menilai bahwa keduanya masih relevan serta selaras dengan
kegiatan bisnis Perseroan saat ini maupun di masa mendatang.
During the reporting period, the Board of Commissioners and
the Board of Directors reviewed the Company’s Vision and Mission
and concluded that both remain relevant and aligned with
the Company’s current and future business activities.
BUDAYA Sebagai bagian dari komitmen untuk menciptakan lingkungan kerja yang produktif dan
positif, Perseroan menerapkan Budaya Perusahaan secara berkelanjutan. Budaya ini
PERUSAHAAN tercermin dalam setiap aktivitas internal, termasuk pelatihan, komunikasi, dan program
Company Culture penghargaan, guna mendorong keterlibatan karyawan, kepuasan kerja, serta pencapaian
Visi dan Misi Perseroan.
As part of its commitment to creating a productive and positive work environment,
the Company consistently implements its Corporate Culture. This culture is reflected in all
internal activities, including training, communication, and recognition programs, to foster
employee engagement, job satisfaction, and the achievement of the Company’s Vision and
Mission.
Laporan Tahunan 2025 Annual Report 49
Page 52
Profil Perusahaan
Company Profile
Nilai-Nilai Perusahaan
Corporate Values
T E L
TANGGUH EMPATI LOYAL
Resilient Empathy Loyal
Sikap yang menunjukkan Sikap seseorang untuk Setia dan bangga
kekuatan, keandalan, menghormati (respek), menjadi insan TPA
ketabahan, memahami perasaan, dengan berkomitmen
profesionalisme, dan kebutuhan, keinginan, memberikan
semangat juang pantang dan masalah orang lain dedikasi terbaik serta
menyerah dalam serta kondisi lingkungan di mengedepankan
menghadapi segala sekitarnya dalam upaya kepentingan
kondisi dan tantangan membangun/menjaga perusahaan melalui
untuk mencapai hubungan yang harmonis sinergi, kolaborasi, dan
keberhasilan. dengan mengedepankan semangat kekeluargaan.
rasa kemanusiaan.
An attitude Showing respect, Loyal and proud to
demonstrating strength, understanding the feelings, be a TPA employee,
reliability, resilience, needs, desires, and issues committed to providing
professionalism, and of others, as well as the the best dedication and
an unwavering fighting environmental conditions prioritizing the company’s
spirit in confronting all around them, interests through synergy,
situations and challenges in an effort to build/ collaboration, and a spirit
to achieve success. maintain harmonious of unity.
relationships by prioritizing
a sense of humanity.
• Respek
• Percaya Diri • Peduli • Dedikasi
Perilaku • Gigih • Harmonis • Kerja Sama
Kunci • Profesional • Humanis • Kekeluargaan
• Confident • Respect • Dedication
Core • Persistent • Caring • Collaboration
Conduct • Professional • Harmonious • Kinship
• Humanist
50 Laporan Tahunan 2025 Annual Report
Page 53
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
A D A N
AMANAH DISIPLIN ADAPTIF KOMPETEN
Trustworthiness Discipline Adaptive Competent
Bertanggung jawab Komitmen melakukan Mengantisipasi dan Kapabilitas/kecakapan
penuh atas kepercayaan segala sesuatu sesuai mengelola perubahan untuk melakukan suatu
yang diberikan oleh dengan aturan/prosedur secara proaktif dan pekerjaan dengan
perusahaan dengan dan norma-norma bijaksana melalui baik berdasarkan
senantiasa melakukan sosial yang berlaku kreativitas dan inovasi pengetahuan,
yang terbaik dengan serta mampu menjadi secara berkelanjutan keterampilan dan
keyakinan (spiritualitas) panutan (role model). yang dapat menjadi sikap, serta senantiasa
dan integritas yang solusi jangka panjang. semangat dalam belajar
tinggi. untuk menjadi pribadi
yang unggul.
Taking full responsibility Commitment to Anticipating and The ability to perform
for the trust given by the carrying out everything proactively managing a task effectively based
company by consistently in accordance with changes wisely through on knowledge, skills,
giving one’s best with applicable sustained creativity and and attitude, while
confidence (spirituality) rules/procedures and innovation that can serve maintaining a continuous
and high integrity. social norms, while also as long-term solutions. learning spirit to become
being able to serve as an an outstanding individual.
exemplary role model.
• Proaktif • Semangat Belajar
• Bertanggung Jawab • Komitmen • Kreatif dan Inovatif • Unggul
• Bertakwa • Taat Aturan/Patuh • Bijaksana • Berorientasi pada
• Integritas • Tegas • Solutif Proses dan Hasil
• Responsible • Commitment • Proactive • Spirit of Learning
• Fear of God • Adhere to the regulations • Creative and Innovative • Excellence
• Integrity • Assertive • Wise • Process and Result
• Solutive Oriented
Laporan Tahunan 2025 Annual Report 51
Page 54
Profil Perusahaan
Company Profile
Bidang Usaha
Line of Business
Berdasarkan Pasal 3 Anggaran Dasar, Perseroan menjalankan kegiatan usaha yang mencakup operasional
kantor pusat, perusahaan holding, layanan konsultasi manajemen, serta perdagangan besar.
Based on Article 3 of the Articles of Association, the Company engages in business activities covering head
office operations, holding company management, management consulting services, and wholesale trading.
Kegiatan Usaha Utama / Main Business Activities
• Aktivitas kantor pusat dengan kegiatan utama • Head office activities where the main activities
mencakup pengawasan dan pengelolaan unit-unit lain include supervising and management of other units
dari perusahaan atau enterprise, pengusahaan strategi of the company or enterprise, creating strategies or
atau perencanaan organisasi, dan pembuatan keputusan organizational plans, and making decisions from the
dari peraturan perusahaan atau enterprise; company’s or enterprise’s regulations;
• Aktivitas perusahaan holding di mana kegiatan utama • Holding company activities where the main activity is to
adalah kepemilikan dan/atau penguasaan aset dari own and/or authorize assets from a group of subsidiary
sekelompok perusahaan subsidiari; companies;
• Aktivitas konsultasi manajemen lainnya di mana kegiatan • Other management consulting activities, where
utama adalah memberikan bantuan nasihat, bimbingan, the main activities include providing advisory, guidance,
dan operasional usaha, serta permasalahan organisasi and business operational assistance, as well as
dan manajemen lainnya, seperti perencanaan strategi addressing various organizational and management
dan organisasi, keputusan berkaitan dengan keuangan, issues, such as strategic and organizational planning,
tujuan dan kebijakan pemasaran, perencanaan, praktik financial decision-making, marketing objectives and
dan kebijakan sumber daya manusia, perencanaan policies, human resource planning, practices and policies,
penjadwalan, dan pengontrolan produksi; serta scheduling planning, and production control; and
• Perdagangan besar atas dasar balas jasa (fee) atau • Wholesale based on fee or contract.
kontrak.
Kegiatan Usaha Penunjang / Supporting Business Activities
• Pengawasan dan pengelolaan unit-unit perusahaan • Supervision and management of other units of
yang lain atau enterprise, pengusahaan strategi the company or enterprise; creating strategies or
atau perencanaan organisasi dan pembuatan organizational plans and making decisions from the
keputusan dari peraturan perusahaan atau company’s or enterprise’s regulations. Units within this
enterprise. Unit-unit dalam kelompok ini melakukan group conduct operational control of implementation
kontrol operasi pelaksanaan dan mengelola operasi and managing operations of related units. Activities
unit-unit yang berhubungan. Kegiatan yang termasuk included within this group are head office, main
dalam kelompok ini antara lain kantor pusat, kantor administrations office, incorporated offices, district and
administrasi pusat, kantor yang berbadan hukum, kantor regional offices, and branch management office;
distrik, kantor wilayah, dan kantor manajemen cabang;
• Penasihat (counsellors) dan perunding (negotiators) • Counsellors and negotiators in planning company
dalam merancang merger dan akuisisi perusahaan; mergers and acquisitions;
• Memberikan bantuan nasihat, bimbingan, dan • Providing advice, guidance, and operations for various
operasional berbagai fungsi manajemen, konsultasi management functions, consulting management
manajemen oleh agronomist dan agricultural economics by agronomist and agricultural economist in
pada bidang pertanian dan sejenisnya, rancangan the farming field and other similar fields, planning from
dari metode dan prosedur akuntansi, program accounting method and procedure, cost accounting
akuntansi biaya, prosedur pengawasan anggaran program, budget supervision procedure, providing
belanja, pemberian nasihat dan bantuan untuk usaha advice and assistance to businesses and public services
dan pelayanan masyarakat dalam perencanaan, in planning, organizing, efficiency and supervision,
pengorganisasian, efisiensi dan pengawasan, informasi management information and others, including
manajemen dan lain-lain, termasuk jasa pelayanan infrastructure investment study services; and
studi investasi infrastruktur; serta
• Bertindak sebagai agen komisi, broker barang dan seluruh • Acting as a commission agent, broker of goods and
perdagangan besar lainnya yang menjual atas nama engaging in all other forms of wholesale trading
dan tanggungan pihak lain, kegiatan yang terlibat dalam conducted on behalf of and at the expense of other
penjualan dan pembelian bersama atau melakukan parties, including activities involving joint sales and
transaksi atas nama perusahaan, termasuk melalui purchases or transactions carried out in the name of
internet, dan agen yang terlibat dalam perdagangan, the company, including through the internet. This also
seperti bahan baku pertanian, binatang hidup, bahan includes acting as an agent in the trade of agricultural
baku tekstil dan barang setengah jadi, bahan bakar, raw materials, live animals, textile raw materials and
bijih-bijihan, logam dan industri kimia, termasuk pupuk, semi-finished goods, fuels, ores, metals, and chemical
makanan, minuman dan tembakau, tekstil, pakaian, bulu, industry products (including fertilizers), as well as food,
alas kaki dan barang dari kulit, kayu-kayuan dan bahan beverages, and tobacco, textiles, clothing, furs, footwear,
52 Laporan Tahunan 2025 Annual Report
Page 55
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
bangunan, mesin, termasuk mesin kantor dan komputer, and leather goods, timber and building materials,
perlengkapan industri, kapal, pesawat, furnitur, barang machinery (including office machines and computers),
keperluan rumah tangga dan perangkat keras, kegiatan industrial equipment, ships, aircraft, furniture, household
perdagangan besar rumah pelelangan, agen komisi zat goods and hardware, wholesale trading activities of
radioaktif, dan pembangkit radiasi pengion, termasuk auction houses, commission agents for radioactive
penyelenggara pasar lelang komoditas. substances and ionizing radiation generators, and
organizers of commodity auction markets.
Sepanjang tahun 2025, kegiatan usaha Perseroan dijalankan sesuai ketentuan yang berlaku,
dengan fokus pada aktivitas sebagai holding company dan konsultan manajemen, sedangkan pengelolaan
perkebunan dan industri kelapa sawit dilaksanakan oleh Entitas Anak.
Throughout 2025, the Company’s business activities were carried out in accordance with applicable
regulations, focusing on its roles as a holding company and management consultant, while
the management of oil palm plantations and related industries was conducted by its Subsidiaries.
Produk dan Jasa
Products and Services
Produk yang dihasilkan Perseroan meliputi minyak The Company’s products include crude palm oil
sawit mentah (CPO), inti sawit (PK), minyak inti sawit (CPO), palm kernel (PK), crude palm kernel oil (CPKO),
mentah (CPKO), bungkil inti sawit (PKE), serta energi palm kernel expeller (PKE), and renewable energy
terbarukan berbasis limbah kelapa sawit. derived from oil palm waste.
Minyak Kelapa Sawit Palm Oil
Perseroan membudidayakan tandan buah segar The Company cultivates fresh fruit bunches (FFB)
(TBS) dari perkebunan kelapa sawit yang dimiliki from its owned oil palm plantations and processes
dan mengolahnya menjadi CPO, PK, serta CPKO. Saat them into CPO, PK, and CPKO. At present, the Company
ini, Perseroan mengelola 6 perkebunan terintegrasi manages 6 integrated plantations located across
yang tersebar di 4 kabupaten di Kalimantan Timur. 4 regencies in East Kalimantan.
Wilayah Berau Wilayah Kutai Timur
Berau Region East Kutai Region
Perseroan memiliki perkebunan kelapa sawit Perseroan juga memiliki perkebunan kelapa sawit seluas 39.262 Ha
seluas 12.536 Ha yang berlokasi di Kabupaten di Kabupaten Kutai Timur, Kalimantan Timur, yang terbagi dalam
Berau, Kalimantan Timur. Perkebunan tersebut 3 area, yaitu Kutai Timur I, Kutai Timur II, dan Kutai Timur IV. Pengelolaan
dikelola oleh Entitas Anak, yaitu PT Tanjung Buyu perkebunan tersebut dilakukan oleh beberapa Entitas Anak, yakni
Perkasa Plantation (TBPP) dan PT Inti Energi PT Telen (TLN), PT Sawit Prima Nusantara (SPN), PT Telen Prima Sawit (TPS),
Kaltim (INK). PT Gemilang Sejahtera Abadi (GSA), dan PT Cipta Davia Mandiri (CDM).
The Company owns oil palm plantations The Company also owns oil palm plantations covering 39,262 Ha in East
covering 12,536 Ha located in Berau Regency, Kutai Regency, East Kalimantan, divided into 3 areas: East Kutai I, East Kutai
East Kalimantan. These plantations are managed II, and East Kutai IV. The plantations are managed by several Subsidiaries,
by its Subsidiaries, PT Tanjung Buyu Perkasa namely PT Telen (TLN), PT Sawit Prima Nusantara (SPN), PT Telen Prima Sawit
Plantation (TBPP) and PT Inti Energi Kaltim (INK). (TPS), PT Gemilang Sejahtera Abadi (GSA), and PT Cipta Davia Mandiri (CDM).
Wilayah Kutai Kartanegara Wilayah Paser
Kutai Kartanegara Region Paser Region
Di Kabupaten Kutai Kartanegara, Kalimantan Timur, Perseroan Perseroan memiliki perkebunan kelapa sawit seluas
memiliki perkebunan kelapa sawit seluas 6.365 Ha yang dikelola 6.267 Ha di Kabupaten Paser, Kalimantan Timur, yang
oleh Entitas Anak, yaitu PT Cahaya Anugerah Plantation (CAP). dikelola oleh Entitas Anak, PT Multi Jayantara Abadi (MJA).
In Kutai Kartanegara Regency, East Kalimantan, the Company The Company also owns oil palm plantations covering
owns oil palm plantations covering 6,365 Ha, managed by its 6,267 Ha in Paser Regency, East Kalimantan, managed by
Subsidiary, PT Cahaya Anugerah Plantation (CAP). its Subsidiary, PT Multi Jayantara Abadi (MJA).
Laporan Tahunan 2025 Annual Report 53
Page 56
Profil Perusahaan
Company Profile
Per Desember 2025, Perseroan memiliki total area As of December 2025, the Company owned a total oil
perkebunan kelapa sawit seluas 64.430 Ha, yang palm plantation area of 64,430 hectares, consisting
terdiri dari 51.959 Ha perkebunan inti dan 12.471 Ha of 51,959 hectares of nucleus plantations and
perkebunan plasma. Untuk mendukung operasional, 12,471 hectares of plasma plantations. To support
Perseroan bersama Entitas Anak mengelola 6 pabrik its operations, the Company and its Subsidiaries
kelapa sawit (PKS) dengan kapasitas produksi manage 6 palm oil mills (POM) with a total
sekitar 335 ton TBS per jam, 1 pabrik pengolahan inti processing capacity of approximately 335 tons of
sawit mentah menjadi minyak inti sawit, 18 tangki FFB per hour, 1 kernel crushing plant for processing
penyimpanan berkapasitas total 43.500 ton, serta palm kernels into palm kernel oil, 18 storage tanks
2 fasilitas bulking. Seluruh fasilitas tersebut tersebar with a total capacity of 43,500 tons, and 2 bulking
di wilayah operasional Entitas Anak dan digunakan facilities. All these facilities are located within
untuk mengolah TBS menjadi CPO dan PK. the operational areas of the Subsidiaries and are
used to process FFB into CPO and PK.
Minyak Inti Kelapa Sawit Mentah dan Crude Palm Kernel Oil and
Bungkil Kelapa Sawit Palm Kernel Expeller
Perseroan, melalui Entitas Anak PT TPS, menyelesaikan The Company, through its Subsidiary PT TPS,
pembangunan Kernel Crushing Plant (KCP) pada completed the construction of a Kernel Crushing
5 November 2024 dengan kapasitas 100 ton inti sawit Plant (KCP) on 5 November 2024, with a processing
per hari. Fasilitas ini menjadi yang pertama bagi capacity of 100 tons of palm kernels per day.
Perseroan dan Entitas Anak untuk memproduksi This facility marks the first for the Company and its
CPKO dan PKE secara mandiri, sekaligus memperkuat Subsidiaries to independently produce CPKO and
diversifikasi produk dan mendukung pertumbuhan PKE, while also strengthening product diversification
pendapatan Perseroan. and supporting the Company’s revenue growth.
Sebagai tindak lanjut pengembangan fasilitas As a follow-up to the development of these
tersebut, Perseroan telah melaksanakan Technical facilities, the Company conducted a Technical
Kick-off Meeting untuk KCP dan BPP pada Kick-off Meeting for KCP and BPP on 16–18 December
16-18 Desember 2025 di Karangan, Kutai Timur, 2025 in Karangan, East Kutai, East Kalimantan.
Kalimantan Timur. Pembangunan KCP dan BPP kedua The development of the second KCP and BPP
ini merupakan bagian dari komitmen Perseroan forms part of the Company’s commitment to
dalam meningkatkan nilai tambah produk sekaligus increasing product value added while strengthening
memperkuat implementasi aspek keberlanjutan the implementation of sustainability aspects
melalui pemanfaatan limbah dan pengembangan through waste utilization and renewable energy
energi terbarukan. development.
Energi Terbarukan Renewable Energy
Perseroan, melalui Entitas Anak PT Daya Lestari (DL), The Company, through its Subsidiary PT Daya Lestari
memperkuat komitmennya dalam pengembangan (DL), strengthened its commitment to renewable
energi terbarukan dengan memanfaatkan limbah energy development by utilizing shell and fiber waste
cangkang dan fiber dari mesokarp kelapa sawit from oil palm mesocarp to produce biomass energy.
untuk menghasilkan energi biomassa. Energi This energy supports the operations of several
ini mendukung operasional pabrik kelapa sawit Subsidiaries’ palm oil mills, while excess power is
beberapa Entitas Anak, sementara kelebihan energi supplied to PT Perusahaan Listrik Negara (Persero)
(excess power) disalurkan ke PT Perusahaan Listrik to serve communities in Talisayan District, Berau
Negara (Persero) untuk masyarakat di Kecamatan Regency, and Karangan District, East Kutai Regency.
Talisayan, Kabupaten Berau, dan Kecamatan
Karangan, Kabupaten Kutai Timur.
54 Laporan Tahunan 2025 Annual Report
Page 57
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Selain itu, pada 5 November 2024, Perseroan In addition, on 5 November 2024, the Company
meresmikan Biogas Power Plant (BPP) berkapasitas inaugurated a 1.7 MW Biogas Power Plant (BPP)
1,7 MW melalui kerja sama PT DL dan PT TPS, yang through a collaboration between PT DL and PT TPS,
memanfaatkan limbah palm oil mill effluent (POME) which converts palm oil mill effluent (POME) into
menjadi listrik hijau untuk operasional KCP milik green electricity for the operation of PT TPS’s KCP.
PT TPS. Inisiatif ini mengurangi ketergantungan pada This initiative reduces dependence on fossil fuels
bahan bakar fosil dan mendukung transisi energi and supports the transition toward sustainable
berkelanjutan. Sebagai tindak lanjut pengembangan energy. As a follow-up to the development of these
fasilitas tersebut, Perseroan telah melaksanakan facilities, the Company conducted a Technical
Technical Kick-off Meeting untuk KCP dan BPP pada Kick-off Meeting for KCP and BPP on 16–18 December
16-18 Desember 2025 di Karangan, Kutai Timur, 2025 in Karangan, East Kutai, East Kalimantan.
Kalimantan Timur. Pembangunan KCP dan BPP kedua The development of the second KCP and BPP is
ini diharapkan dapat memperluas pemanfaatan expected to expand the utilization of waste-based
energi terbarukan berbasis limbah, meningkatkan renewable energy, improve energy efficiency, and
efisiensi energi, serta menurunkan emisi karbon. reduce carbon emissions.
Ke depan, Perseroan berencana menambah Going forward, the Company plans to increase
kapasitas pembangkit listrik tenaga biogas di the capacity of biogas power plants in its
wilayah operasional guna mendukung pencapaian operational areas to support the achievement of
Tujuan Pembangunan Berkelanjutan (Sustainable the Sustainable Development Goals (SDGs) through
Development Goals/SDGs) melalui penerapan the implementation of adaptive sustainability
strategi berkelanjutan yang adaptif. strategies.
Wilayah Kabupaten Berau 12.400 Ha
Usaha dan
Berau Regency 2 Pabrik / Mills
Operasional
PT Tanjung Buyu
Perkasa Plantation
PT Inti Energi Kaltim
Operational and
Business Area Kabupaten Kutai Timur 39.300 Ha
East Kutai Regency 5 Pabrik / Mills
Samarinda
PT Sawit Prima Nusantara
Kegiatan usaha dan operasional
Perseroan difokuskan secara PT Telen
Balikpapan
strategis di Provinsi Kalimantan
Timur, mencakup Kabupaten PT Gemilang Sejahtera Abadi
Berau, Kutai Timur, Paser, dan
PT Telen
Kutai Kartanegara. Prima Sawit
PT Cipta Davia Mandiri
The Company’s business
and operational activities are
strategically focused in East
Kabupaten Paser 6.300 Ha Kabupaten Kutai Kartanegara 6.300 Ha
Kalimantan Province, covering Paser Regency 1 Pabrik / Mill Kutai Kartanegara Regency 1 Pabrik / Mill
the Regencies of Berau, East Kutai,
PT Multi PT Cahaya
Paser, and Kutai Kartanegara. Jayantara Abadi Anugerah Plantation
Laporan Tahunan 2025 Annual Report 55
Page 58
Profil Perusahaan
Company Profile
Struktur Organisasi
Organization Structure
Komite
Committees
Komite Audit : • Iwa Kartiwa Hudaya (Ketua / Head)
Audit Committee • Djalaludin Djaprie (Anggota / Member)
• Iman Subekti (Anggota / Member)
Komite Nominasi dan Remunerasi : • Iwa Kartiwa Hudaya (Ketua / Head)
Nomination and Remuneration Committee • Indracahya Basuki (Anggota / Member)
• Sutarto Hadi (Anggota / Member)
Komite Manajemen Risiko, GCG, dan Investasi : • Indracahya Basuki (Ketua / Head)
Risk Management, GCG, and Investment Committee • Nurcahya Basuki (Anggota / Member)
Komite Keberlanjutan Usaha : • Dr. Yaya Rayadin (Ketua / Head)
dan Tanggung Jawab Sosial Perusahaan • Richard Bruce Ness* (Anggota / Member)
Sustainability and Corporate Social Responsibility Committee • Shakeb Afsah (Anggota / Member)
* Meninggal dunia pada 11 Agustus 2025. /
Passed away on 11 August 2025.
Perkebunan dan Logistik dan
Keberlanjutan
Agronomi Keberlanjutan
Teknik Keberlanjutan
Keberlanjutan
Sustainability Sustainability Sustainability
Sustainability
Plantation and Logistics and
Agronomy Engineering
Kepala Keuangan Kepala Direktur Direktur Direktur
Perusahaan
Keberlanjutan Sumber Daya
Keberlanjutan Director Director Director
dan Strategi
Sustainability Manusia
Sustainability Yayan Handian
Noor Falich Imam Syaifullah
Head of Corporate Head of Human Ginanjar
Finance and Strategy Resources
Wasisto Budi Sulistio Sutarto Hadi
Administrasi Administrasi Pabrik Kesehatan,
Agronomi dan Logistik Keamanan, dan
Agronomy Mill and Logistics Keberlanjutan
Strategi Perusahaan Operasi SDM Administration Administration Lingkungan
dan Pengembangan HR Operations Health, Safety,
Bisnis and Sustainable
Corporate Strategy Environment
and Business Operasi Operasi Pabrik
Development Pengembangan Agronomi Mill Operations
Karyawan dan Agronomy
Organisasi Operations Lingkungan Eksternal
People dan Hubungan
and Organization Teknik Berkelanjutan
Keuangan
Development Engineering External Environment
Perusahaan
Lisensi dan and Sustainability
Corporate Finance Pengembangan Relations
Sosial
License and
Social Development
Hubungan Investor Penelitian dan
Investor Relations Pengembangan
Research
and Development
56 Laporan Tahunan 2025 Annual Report
Page 59
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Dewan Komisaris
Board of Commissioners
Komisaris Utama
President Commissioners
Indracahya Basuki
Komisaris Independen
Independent Commissioner
Iwa Kartiwa Hudaya
Direktur Utama
President Director
Wishnu Wardhana
Keuangan, Pemasaran dan
Keberlanjutan
Akuntansi, dan Pajak Keberlanjutan
Komersial
Sustainability Sustainability
Finance, Marketing and
Accounting, and Tax Commercial
Kepala Kantor
Direktur Direktur Kepala Sekretaris
dan Divisi Kepala Audit
Director Director Perusahaan Keberlanjutan
Transformasi Internal
Mahirudin Santos Ibrahim dan Legal Sustainability
Head of CEO Office Head of Internal
Noor Head of Corporate
and Transformations Audit
Secretary and Legal
Division
Vacant Arya Wibisana Rachmat Nugroho
Akuntansi Hubungan Klien
Accounting Client Relations
Integrasi Sistem Sekretaris
dan Pengembangan Perusahaan
Perpajakan Pemasaran System Integration Corporate
Taxation Marketing and Development Secretary
Pengontrol Administrasi
Asisten Pribadi Legal Perusahaan
Keuangan Penjualan
Direktur Utama Corporate Legal
Finance Sales
Personal Assistant
Controller Administration
of Presiden Director
Komunikasi
Perusahaan
Pengadaan Manajemen Risiko Corporate
Procurement Risk Management Communication
Hubungan Pemangku
Kepentingan
Stakeholder Relations
Laporan Tahunan 2025 Annual Report 57
Page 60
Profil Perusahaan
Company Profile
Profil
Dewan Komisaris
Board of Commissioners Profile
Keterangan:
Description:
1
Indracahya Basuki
Komisaris Utama
President Commissioner
2
Iwa Kartiwa Hudaya
Komisaris Independen
Independent Commissioner
1 2
58 Laporan Tahunan 2025 Annual Report
Page 61
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2021-2024: Keputusan RUPS Luar Biasa PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 211 tanggal 23 November 2021; serta
• 2024-2027: Keputusan RUPS Tahunan PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 105 tanggal 25 April 2024.
• 2021-2024: Resolution of the Extraordinary GMS of PT Teladan Prima
Agro Tbk stated within Notarial Deed No. 211 dated 23 November 2021;
and
• 2024-2027: Resolution of the Annual GMS of PT Teladan Prima Agro Tbk
stated within Notarial Deed No. 105 dated 25 April 2024.
Riwayat Pendidikan
Education History
Meraih gelar Bachelor of Science di bidang Teknik Mesin, Columbia
University, New York, Amerika Serikat (1996) dan Master of Business
Administration, Rice University, Houston, Texas, Amerika Serikat (2002).
Earned a Bachelor of Science degree in Mechanical Engineering,
Columbia University, New York, United States of America (1996) and
Master of Business Administration, Rice University, Houston, Texas, United
States of America (2002).
Pengalaman Kerja
Work Experience
Beliau menjabat sebagai Komisaris Utama PT Teladan Prima Agro Tbk
(sejak 2021), serta Ketua Komite Manajemen Risiko dan Investasi
Indracahya
(sejak 2021). Sebelumnya, beliau menjabat sebagai Komisaris (2012-2021),
serta Komisaris pada beberapa Entitas Anak Perseroan (2004-2013). Basuki
Saat ini, beliau tercatat sebagai Direktur di PT Teladan Resources
(sejak 1998), PT Indika Mitra Energi (sejak 2005), PT Teladan Properties
(sejak 2005), dan PT Teladan Pusaka (sejak 2024). Beliau juga menjabat
sebagai Komite Keberlanjutan di PT Indika Energy Tbk (sejak 2025), serta
pernah menjabat sebagai Komisaris di PT Indika Energy Tbk (2007-2016
dan 2018-2025) dan PT Tripatra Engineers & Constructors (2008-2012).
Komisaris Utama
He currently serves as President Commissioner of PT Teladan Prima President Commissioner
Agro Tbk (since 2021) and Chairman of Risk Management and Investment
Committee (since 2021). Previously, he served as Commissioner Warga Negara Indonesia,
(2012-2021), as well as Commissioner in several subsidiaries of berusia 52 tahun, berdomisili di Jakarta.
the Company (2004-2013).
Indonesian Citizen,
52 years old, domiciled in Jakarta.
At present, he serves as Director of PT Teladan Resources (since 1998),
PT Indika Mitra Energi (since 2005), PT Teladan Properties (since 2005),
and PT Teladan Pusaka (since 2024). He also serves as a member of
the Sustainability Committee at PT Indika Energy Tbk (since 2025), and
previously served as Commissioner at PT Indika Energy Tbk (2007–2016
and 2018–2025) and PT Tripatra Engineers & Constructors (2008–2012).
Kepemilikan Saham
Share Ownership
Tidak memiliki saham secara langsung di Perseroan, namun memiliki
saham secara tidak langsung di Perseroan sebesar 9,04% melalui
PT Teladan Resources.
Does not own any direct shares in the Company, but has indirect shares
ownership in the Company amounted to 9.04% through PT Teladan
Resources.
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris
lainnya, tetapi memiliki hubungan afiliasi dengan Pemegang Saham
Pengendali.
Has no affiliated relationships with other members of the Board of
Commissioners, but has an affiliated relationships with the Controlling
Shareholder.
Laporan Tahunan 2025 Annual Report 59
Page 62
Profil Perusahaan
Company Profile
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2022-2024: Keputusan RUPS Tahunan PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 146 tanggal 27 Mei 2022; serta
• 2024-2027: Keputusan RUPS Tahunan PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 105 tanggal 25 April 2024.
• 2022-2024: Resolution of the Annual GMS of PT Teladan Prima Agro Tbk
stated within Notarial Deed No. 146 dated 27 May 2022; and
• 2024-2027: Resolution of the Annual GMS of PT Teladan Prima Agro Tbk
stated within Notarial Deed No. 105 dated 25 April 2024.
Riwayat Pendidikan
Education History
Meraih gelar Sarjana Hama dan Penyakit Tumbuhan, Universitas
Padjadjaran (1976).
Earned a Bachelor’s degree in Plant Pests and Diseases, University of
Padjadjaran (1976).
Pengalaman Kerja
Work Experience
Beliau menjabat sebagai Komisaris Independen PT Teladan Prima
Agro Tbk (sejak Mei 2022), dan Ketua Komite Audit serta Komite Nominasi
dan Remunerasi (sejak Mei 2022). Beliau mengawali karier sebagai Junior
Agronomist PT Nusa Konsultan (1978) dan Manager Socfin Indonesia
Iwa Kartiwa (1978-1988). Kemudian, melanjutkan karier di PT Salim Plantation sebagai
Senior Manager (1988-1990), Area Manager Agronomy (1991-1996),
Hudaya Vice President (VP) Kalimantan Selatan, Tengah, dan Timur (1996-2001),
dan VP Operation & Technical Advisor Agronomy (2001-2004), serta
Komisaris PT Indofood Sukses Makmur Tbk (1997-2000). Beliau juga
pernah menjabat sebagai Wakil Direktur Utama Teladan Prima Group
(2004-2020).
He serves as Independent Commissioner of PT Teladan Prima Agro Tbk
(since May 2022), and Chairman of the Audit Committee and Nomination
and Remuneration Committee (since May 2022). He started his career
as Junior Agronomist of PT Nusa Konsultan (1978) and Manager of Socfin
Komisaris Independen Indonesia (1978-1988). Then, he continued his career at PT Salim Plantation
Independent Commissioner as Senior Manager (1988-1990), Area Manager Agronomy (1991-1996),
Vice President (VP) South, Central, and East Kalimantan (1996-2001),
Warga Negara Indonesia, and VP Operation & Technical Advisor Agronomy (2001-2004), as well as
berusia 78 tahun, berdomisili di Jakarta. Commissioner of PT Indofood Sukses Makmur Tbk (1997-2000). He also
Indonesian Citizen, served as Vice President Director of Teladan Prima Group (2004-2020).
78 years old, domiciled in Jakarta.
Kepemilikan Saham
Share Ownership
Tidak memiliki saham di Perseroan, baik langsung maupun tidak
langsung.
Does not own any shares in the Company, either directly or indirectly.
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris
lainnya, anggota Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with other members of the Board of
Commissioners, members of the Board of Directors, and Controlling
Shareholders.
Pernyataan Independensi
Statement of Independence
Beliau telah menyatakan pernyataan independensi pada tanggal
28 Januari 2026.
He has submitted a statement of independence on 28 January 2026.
60 Laporan Tahunan 2025 Annual Report
Page 63
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Perubahan Komposisi Anggota Changes in the Composition of
Dewan Komisaris the Board of Commissioners
Tidak terdapat perubahan komposisi anggota There were no changes in the composition of
Dewan Komisaris selama tahun 2025 hingga the Board of Commissioners during 2025 until this
Laporan Tahunan ini diterbitkan. Annual Report was published.
Laporan Tahunan 2025 Annual Report 61
Page 64
Profil Perusahaan
Company Profile
Profil
Direksi
Board of Directors Profile
Keterangan:
Description:
1
Wishnu Wardhana
Direktur Utama
President Director
2
Noor Falich
Direktur
Perkebunan
dan Agronomi
Director of Plantation
and Agronomy
3
Imam Syaifullah
Direktur Logistik
dan Teknik
Director of Logistics
and Engineering
4
Yayan Handian Ginanjar
Direktur Keberlanjutan
Director of Sustainability
5
Mahirudin
Direktur Keuangan,
Akuntansi, dan Pajak
Director of Finance,
Accounting, and Tax
6
Santos Ibrahim Noor
Direktur Pemasaran dan Komersial
Director of Marketing and Commercial
2 3 4
62 Laporan Tahunan 2025 Annual Report
Page 65
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
1 6 5
Laporan Tahunan 2025 Annual Report 63
Page 66
Profil Perusahaan
Company Profile
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2021-2024: Keputusan RUPS Luar Biasa PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 211 tanggal 23 November 2021; serta
• 2024-2027: Keputusan RUPS Tahunan PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 105 tanggal 25 April 2024.
• 2021-2024: Resolution of the Extraordinary GMS of PT Teladan Prima
Agro Tbk stated within Notarial Deed No. 211 dated 23 November 2021;
and
• 2024-2027: Resolution of the Annual GMS of PT Teladan Prima Agro Tbk
stated within Notarial Deed No. 105 dated 25 April 2024.
Riwayat Pendidikan
Education History
Meraih gelar Bachelor of Arts di bidang Ekonomi, Pepperdine University,
Malibu, California, Amerika Serikat (1993).
Earned Bachelor of Arts in Economy from Pepperdine University, Malibu,
California, United States of America (1993).
Pengalaman Kerja
Work Experience
Beliau menjabat sebagai Direktur PT Teladan Prima Agro Tbk (sejak 2021).
Sebelumnya, beliau merupakan Komisaris Utama (2016-2021) dan Wakil
Komisaris Utama (2012-2016). Beliau juga bertindak sebagai Komisaris
Wishnu Utama di beberapa Entitas Anak (sejak 2004) dan menempati sejumlah
posisi strategis lainnya, seperti Direktur Utama PT Teladan Resources
Wardhana
(sejak 2004), dan PT Teladan Properties (sejak 2003). Beliau juga
merupakan Komisaris Utama PT Mahaka Industri Perdana (sejak 2015)
dan Wakil Komisaris Utama PT Indika Energy Tbk (sejak 2025).
Beliau memiliki pengalaman yang ekstensif di bidang energi dan
merupakan sosok yang instrumental, dengan membangun PT Indika
Energy Tbk. Sebelum menjabat sebagai Wakil Komisaris Utama, beliau
juga pernah menduduki sejumlah jabatan, yaitu Komisaris Utama
(2016-2017), Direktur Utama (2014-2016), serta Direktur (2007-2014).
Direktur Utama
Selain itu, beliau pernah menduduki berbagai posisi lain sebagai Komisaris
President Director
Utama PT Indika Inti Corpindo (2016), PT Indika Multi Energi (2013-2016),
PT Indika Infrastruktur Investindo (2013-2014), PT Indika Indonesia Resources
Warga Negara Indonesia,
(2011-2016), serta Wakil Komisaris Utama PT Petrosea Tbk (2013-2014).
berusia 55 tahun, berdomisili di Jakarta.
Beliau juga pernah menempati posisi sebagai Komisaris PT Indika Multi
Indonesian Citizen, Daya Energi (2012-2016), PT Indika Energy Infrastructure (2010-2016), dan
55 years old, domiciled in Jakarta. sebagai Direktur Utama PT Indika Inti Corpindo (2008-2016).
Posisi strategis lain yang pernah diduduki beliau, antara lain Komisaris
PT Santan Batubara (2009-2017), PT Kideco Jaya Agung (2006-2017),
PT Mitrabahtera Segara Sejati Tbk (2013-2014), PT Tripatra Engineers &
Constructors (2012-2014), dan PT Tripatra Engineering (2007-2012). Beliau
juga pernah menjabat sebagai Direktur PT Mahaka Industri Perdana
(2000-2005).
Sebagai salah satu komitmen terhadap dunia bisnis, beliau berperan
aktif di berbagai organisasi bisnis nasional dan internasional, seperti
menduduki posisi Anggota Dewan Penasehat Kamar Dagang dan Industri
Indonesia (KADIN) (sejak 2024). Sebelumnya, beliau pernah bertindak
selaku Wakil Ketua Dewan Penasehat (2022-2024), Wali Amanat Dewan
Penasehat (2015-2021), dan Wakil Direktur Departemen Energi KADIN
(2010-2015). Beliau juga pernah menjabat sebagai Wakil Ketua Umum
Bidang Lembaga Keuangan Non-Bank, Asuransi, dan Pasar Modal
(2009-2010) dan menjabat sebagai Sekjen Kamar Dagang Republik
Indonesia - Amerika Serikat (2004-2009).
Pada 2012 hingga 2013, beliau didaulat menjadi Ketua APEC CEO Summit
2013 dan Ketua APEC Advisory Business Council (ABAC) Indonesia
berdasarkan Keputusan Presiden Republik Indonesia No. 79M Tahun 2012.
64 Laporan Tahunan 2025 Annual Report
Page 67
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
He served as Director of PT Teladan Prima Agro Tbk (since 2021). Previously,
he was President Commissioner of PT Teladan Prima Agro Tbk (2016-2021)
and Vice President Commissioner (2012-2016). He also serves as President
Commissioner of several Subsidiaries (since 2004) as well as several other
strategical positions, namely as President Director of PT Teladan Resources
(since 2004) and PT Teladan Properties (since 2003). He also serves as
President Commissioner of PT Mahaka Industri Perdana (since 2015)
and Vice President Commissioner of PT Indika Energy Tbk (since 2025).
He has extensive experience in the energy sector and is an instrumental
figure in the establishment of PT Indika Energy Tbk. Prior to his appointment
as Vice President Commissioner, he also held several positions, including
President Commissioner (2016–2017), President Director (2014–2016), and
Director (2007–2014).
In addition, he had held various other positions as President
Commissioner of PT Indika Inti Corpindo (2016), PT Indika Multi Energi
(2013-2016), PT Indika Infrastruktur Investindo (2013-2014), PT Indika
Indonesia Resources (2011-2016), and Deputy President Commissioner of
PT Petrosea Tbk (2013-2014). He had also held positions as Commissioner
of PT Indika Multi Daya Energi (2012-2016), PT Indika Energy Infrastructure
(2010-2016), and as President Director of PT Indika Inti Corpindo (2008-2016).
Other strategic positions he had held include Commissioner of PT Santan
Batubara (2009-2017), PT Kideco Jaya Agung (2006-2017), PT Mitrabahtera
Segara Sejati Tbk (2013-2014), PT Tripatra Engineers & Constructors
(2012-2014), and PT Tripatra Engineering (2007-2012). He also served as
Director of PT Mahaka Industri Perdana (2000-2005).
As part of his commitment to the business community, he plays an
active role in various national and international business organizations,
including serving as a Member of the Advisory Board of the Indonesian
Chamber of Commerce and Industry (KADIN) (since 2024). Previously,
he served as Deputy Chair of the Advisory Board (2022–2024), Trustee
of the Advisory Board (2015–2021), and Deputy Director of KADIN’s Energy
Department (2010–2015). He also served as Vice Chairman of Non-Bank
Financial Institutions, Insurance, and Capital Market (2009-2010) and
as Secretary General of the Indonesia - United States of America Chamber
of Commerce (2004-2009).
In 2012 until 2013, he was appointed as Chairman of APEC CEO Summit
2013 and Chairman of APEC Advisory Business Council (ABAC) Indonesia
based on Presidential Decree No. 79M Year 2012.
Kepemilikan Saham
Share Ownership
Kepemilikan saham langsung di Perseroan sebanyak 2.100.563.000
lembar saham atau 16,22% (per 31 Desember 2025).
Direct share ownership in the Company amounted to 2,100,563,000 shares
or 16.22% (as of 31 December 2025).
Hubungan Afiliasi
Affiliation Relationships
Memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, serta Pemegang Saham Pengendali.
Has an affiliated relationships with members of the Board of
Commissioners, members of the Board of Directors, and the Controlling
Shareholder.
Laporan Tahunan 2025 Annual Report 65
Page 68
Profil Perusahaan
Company Profile
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2021-2024: Keputusan RUPS Luar Biasa PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 211 tanggal 23 November 2021; serta
• 2024-2027: Keputusan RUPS Tahunan PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 105 tanggal 25 April 2024.
• 2021-2024: Resolution of the Extraordinary GMS of PT Teladan Prima
Agro Tbk stated within Notarial Deed No. 211 dated 23 November 2021;
and
• 2024-2027: Resolution of the Annual GMS of PT Teladan Prima Agro Tbk
stated within Notarial Deed No. 105 dated 25 April 2024.
Riwayat Pendidikan
Education History
Menempuh pendidikan di Sekolah Tinggi Perkebunan (STIPER) Yogyakarta.
Studied at the Yogyakarta Academy of Plantation (Sekolah Tinggi
Perkebunan or STIPER).
Pengalaman Kerja
Work Experience
Beliau menjabat sebagai Direktur Perkebunan dan Agronomi PT Teladan
Prima Agro Tbk (sejak 2021). Sebelumnya, beliau menjabat sebagai
Head of Plantation Division (sejak 2019). Sementara itu, perjalanan
karier beliau dimulai sebagai Trainee Field Assistant Sadang Mas (1987).
Noor Kemudian, menjabat berbagai posisi strategis di Salim Indo Plantation
dengan jabatan terakhir sebagai Area Manager (1997). Setelah itu, beliau
Falich menjabat sebagai Area Manager Salim Agro Plantation (1997-2022),
General Manager Salim Ivomas Pratama (2002-2004), Area Manager
Salim Ivomas Pratama (2004-2005), GM Plantation (2006-2008), dan
Head of Indrafiber (2007-2008) Raja Garuda Mas Group. Beliau pernah
menjabat sebagai Chief Operating Officer Palm Agro Plantation
(2008-2015) dan Tenaga Ahli PT Mitra Sejahtera Lestari (2015-2019).
Saat ini, beliau tidak memiliki rangkap jabatan, baik di Perseroan dan
Entitas Anak ataupun perusahaan lain.
He currently serves as Director of Plantation and Agronomy of
Direktur Perkebunan dan Agronomi PT Teladan Prima Agro Tbk (since 2021). He previously served as Head of
Director of Plantation and Agronomy Plantation Division (since 2019). Meanwhile, his career began as Trainee
Field Assistant at Sadang Mas (1987). Then, he held various strategic
Warga Negara Indonesia, positions at Salim Indo Plantation with his last position as Area Manager
berusia 64 tahun, berdomisili di Surakarta. (1997). After that, he served as Area Manager of Salim Agro Plantation
(1997-2022), General Manager of Salim Ivomas Pratama (2002-2004),
Indonesian Citizen,
Area Manager of Salim Ivomas Pratama (2004-2005), GM Plantation
64 years old, domiciled in Surakarta.
(2006-2008), and Head of Indrafiber (2007-2008) of Raja Garuda
Mas Group. He had served as Chief Operating Officer of Palm Agro
Plantation (2008-2015) and Expert of PT Mitra Sejahtera Lestari (2015-2019).
Currently, he has no concurrent positions, either in the Company and its
Subsidiaries or other companies.
Kepemilikan Saham
Share Ownership
Tidak memiliki saham di Perseroan, baik langsung maupun tidak
langsung.
Does not own any shares in the Company, either directly or indirectly.
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris,
anggota Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of Commissioners,
members of the Board of Directors, or the Controlling Shareholder.
66 Laporan Tahunan 2025 Annual Report
Page 69
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2021-2024: Keputusan RUPS Luar Biasa PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 211 tanggal 23 November 2021; serta
• 2024-2027: Keputusan RUPS Tahunan PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 105 tanggal 25 April 2024.
• 2021-2024: Resolution of the Extraordinary GMS of PT Teladan Prima
Agro Tbk stated within Notarial Deed No. 211 dated 23 November 2021;
and
• 2024-2027: Resolution of the Annual GMS of PT Teladan Prima Agro Tbk
stated within Notarial Deed No. 105 dated 25 April 2024.
Riwayat Pendidikan
Education History
Menempuh pendidikan di Institut Teknologi Sepuluh Nopember (ITS),
Surabaya (1983-1986), Magister Administrasi Bisnis (1987-1988),
dan Magister Manajemen di PPM Graduate School and Institute of
Management, Jakarta (1998-2003).
Studied at Sepuluh Nopember Institute of Technology (ITS), Surabaya
(1983-1986), Master of Business Administration (1987–1988), and Master
of Management at PPM Graduate School and Institute of Management,
Jakarta (1998–2003).
Pengalaman Kerja
Imam
Work Experience
Beliau menjabat sebagai Direktur Logistik dan Teknik PT Teladan
Prima Agro Tbk (sejak 2021). Sebelumnya, beliau merupakan Head of
Engineering, Logistics, and Marketing Division (sejak 2005). Saat ini, beliau
menjabat sebagai Direktur di beberapa Entitas Anak, yaitu PT Daya Lestari
Syaifullah
(sejak 2019), serta PT Telen, PT Sawit Prima Nusantara, PT Telen Prima
Sawit, dan PT Gemilang Sejahtera Abadi (sejak 2021).
Beliau memiliki pengalaman lebih dari 32 tahun di bidang
pengembangan infrastruktur perusahaan pada industri perkebunan
kelapa sawit, serta pernah menduduki jabatan strategis di Salim
Plantation Group sebagai Head of Project Planning and Development Direktur Logistik dan Teknik
Department (1988-2005) dan Assistant Vice President Engineering Director of Logistics and Engineering
(2000-2005).
Warga Negara Indonesia,
He currently serves as Director of Logistics and Engineering of PT Teladan berusia 63 tahun, berdomisili di Tangerang.
Prima Agro Tbk (since 2021). He previously served as Head of Engineering,
Logistics, and Marketing Division (since 2005). Currently, he concurrently Indonesian Citizen,
serves as Directors of several Subsidiaries, namely PT Daya Lestari 63 years old, domiciled in Tangerang.
(since 2019), as well as PT Telen, PT Sawit Prima Nusantara, PT Telen Prima
Sawit, and PT Gemilang Sejahtera Abadi (since 2021).
He has more than 32 years of experience in the fields of company
infrastructure development in the palm oil plantation industry and had
held several strategical positions in Salim Plantation Group as Head
of Project Planning and Development Department (1988-2005) and
Assistant Vice President Engineering (2000-2005).
Kepemilikan Saham
Share Ownership
Tidak memiliki saham di Perseroan, baik langsung maupun tidak
langsung.
Does not own any shares in the Company, either directly or indirectly.
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris,
anggota Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of
Commissioners, members of the Board of Directors, or the Controlling
Shareholders.
Laporan Tahunan 2025 Annual Report 67
Page 70
Profil Perusahaan
Company Profile
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2021-2024: Keputusan RUPS Luar Biasa PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 211 tanggal 23 November 2021; serta
• 2024-2027: Keputusan RUPS Tahunan PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 105 tanggal 25 April 2024.
• 2021-2024: Resolution of the Extraordinary GMS of PT Teladan Prima
Agro Tbk stated within Notarial Deed No. 211 dated 23 November 2021;
and
• 2024-2027: Resolution of the Annual GMS of PT Teladan Prima Agro Tbk
stated within Notarial Deed No. 105 dated 25 April 2024.
Riwayat Pendidikan
Education History
Menempuh pendidikan di Institut Pertanian Bogor (IPB), Jawa Barat
dalam bidang Agronomi Agrikultur (1987).
Studied at Bogor Institute of Agriculture (IPB), West Java in Agronomy
Agriculture (1987).
Pengalaman Kerja
Work Experience
Beliau menjabat sebagai Direktur Keberlanjutan PT Teladan Prima
Agro Tbk (sejak 2021). Beliau bergabung dengan Perseroan sebagai
Yayan Head of Agronomy Division (2006-2019). Saat ini, beliau menjabat
sebagai Direktur di beberapa Entitas Anak, yaitu PT Tanjung Buyu
Handian
Perkasa Plantation, PT Inti Energi Kaltim, PT Cahaya Anugerah Plantation
(sejak 2021), PT Sawit Sukses Sejahtera, PT Prima Cipta Selaras, dan
PT Cipta Davia Mandiri.
Ginanjar Sebelumnya, beliau mengawali karier sebagai Estate Manager Salim
Group (1997-2001) dan GM Estate & Plantation Advisor Minamas
Plantation (2002-2005).
He currently serves as Director of Sustainability of PT Teladan Prima
Agro Tbk (since 2021). He joined the Company as Head of Agronomy
Direktur Keberlanjutan Division (2006-2019). Currently, he concurrently serves as Director of
Director of Sustainability several subsidiaries namely PT Tanjung Buyu Perkasa Plantation, PT Inti
Energi Kaltim, PT Cahaya Anugerah Plantation (since 2021), PT Sawit
Warga Negara Indonesia, berusia 62 tahun, Sukses Sejahtera, PT Prima Cipta Selaras, and PT Cipta Davia Mandiri.
berdomisili di Tangerang Selatan.
He stated his career as Estate Manager of Salim Group (1997-2001) and
Indonesian Citizen, 62 years old, GM Estate & Plantation Advisor of Minamas Plantation (2002-2005).
domiciled in South Tangerang.
Kepemilikan Saham
Share Ownership
Tidak memiliki saham di Perseroan, baik langsung maupun tidak
langsung.
Does not own any shares in the Company, either directly or indirectly.
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris,
anggota Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of
Commissioners, members of the Board of Directors, or the Controlling
Shareholders.
68 Laporan Tahunan 2025 Annual Report
Page 71
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2021-2024: Keputusan RUPS Luar Biasa PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 211 tanggal 23 November 2021; serta
• 2024-2027: Keputusan RUPS Tahunan PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 105 tanggal 25 April 2024.
• 2021-2024: Resolution of the Extraordinary GMS of PT Teladan Prima
Agro Tbk stated within Notarial Deed No. 211 dated 23 November 2021;
and
• 2024-2027: Resolution of the Annual GMS of PT Teladan Prima Agro Tbk
stated within Notarial Deed No. 105 dated 25 April 2024.
Riwayat Pendidikan
Education History
Menempuh Pendidikan di Institut Keguruan dan Ilmu Pendidikan (IKIP)
Semarang di bidang Akuntansi (1987).
Pursued education at the Institute of Teacher Training and Education
(IKIP) Semarang in the field of Accounting (1987).
Pengalaman Kerja
Work Experience
Beliau menjabat sebagai Direktur Keuangan, Akuntansi, dan Pajak
PT Teladan Prima Agro Tbk (sejak 2021). Sebelumnya, beliau merupakan
Head of Finance and Business Support Division (2005-2021). Saat ini,
beliau menjabat sebagai Direktur di beberapa Entitas Anak, yakni
PT Multi Jayantara Abadi (sejak 2011), PT Cahaya Anugerah
Plantation (sejak 2016), dan PT Tunas Alam Nusantara. Beliau Mahirudin
juga menjabat sebagai Direktur di PT Sejahtera Sarana Abadi
(sejak 2013), PT Synergi Prima Medika (sejak 2015), PT Sawit Abadi
Nusantara (sejak 2021), dan PT Sawit Sejahtera Abadi (sejak 2021).
Selain itu, beliau tercatat sebagai Direktur PT Niaga Gilang Persada
(sejak 2017) dan Komisaris Utama PT Mitra Agro Servindo (sejak 2020).
Sementara itu, perjalanan karier beliau di mulai di Salim Plantation
sebagai Staff Accounting (1988), dengan jabatan terakhir sebagai
Manager Accounting (1995-2001), serta Senior Manager Accounting Direktur Keuangan,
Minamas Plantation (2001-2005). Akuntansi, dan Pajak
He currently serves as Director of Finance, Accounting, and Tax of Director of Finance,
PT Teladan Prima Agro Tbk (since 2021). He previously served as Head Accounting, and Tax
of Finance and Business Support Division (2005-2021). Currently,
Warga Negara Indonesia,
he concurrently serves as Director of several Subsidiaries, namely
berusia 65 tahun, berdomisili di Jakarta.
PT Multi Jayantara Abadi (since 2011), PT Cahaya Anugerah Plantation
(since 2016), and PT Tunas Alam Nusantara. He also serves as Director of Indonesian Citizen,
PT Sejahtera Sarana Abadi (since 2013), PT Synergi Prima Medika 65 years old, domiciled in Jakarta.
(since 2015), PT Sawit Abadi Nusantara (since 2021), and PT Sawit
Sejahtera Abadi (since 2021). In addition, he also serves as Director of
PT Niaga Gilang Persada (since 2017) and President Commissioner of
PT Mitra Agro Servindo (sejak 2020).
His career began at Salim Plantation as Accounting Staff (1988), with his
last position as Accounting Manager (1995-2001), and Senior Manager
Accounting for Minamas Plantation (2001-2005).
Kepemilikan Saham
Share Ownership
Tidak memiliki saham di Perseroan, baik langsung maupun tidak
langsung.
Does not own any shares in the Company, either directly or indirectly.
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris,
anggota Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of
Commissioners, members of the Board of Directors, or the Controlling
Shareholders.
Laporan Tahunan 2025 Annual Report 69
Page 72
Profil Perusahaan
Company Profile
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2023-2024: Berita Acara Keputusan RUPS Tahunan PT Teladan Prima
Agro Tbk yang dimuat dalam Akta Notaris No. 9 tanggal 3 Mei 2023;
serta
• 2024-2027: Keputusan RUPS Tahunan PT Teladan Prima Agro Tbk yang
dimuat dalam Akta Notaris No. 105 tanggal 25 April 2024.
• 2023-2024: Minutes of the Annual GMS of PT Teladan Prima Agro Tbk
stated within Notarial Deed No. 9 dated 3 May 2023; and
• 2024-2027: Resolution of the Annual GMS of PT Teladan Prima Agro Tbk
stated within Notarial Deed No. 105 dated 25 April 2024.
Riwayat Pendidikan
Education History
Meraih gelar Bachelor of Science di Pepperdine University, California dan
memperoleh gelar Master of Science in Business Finance dari Webster
University, London.
Obtained Bachelor of Science from Pepperdine University, California, and
Master of Science in Business Finance from Webster University, London.
Pengalaman Kerja
Work Experience
Beliau menjabat sebagai Direktur Pemasaran dan Komersial PT Teladan
Prima Agro Tbk (sejak 2023). Sebelumnya, beliau merupakan Head of
Santos Marketing & Commercial (2008-2023) serta anggota Komite Manajemen
Risiko dan Investasi (2022-2023).
Ibrahim Beliau memiliki pengalaman selama 20 tahun di bidang perkebunan,
khususnya bidang komersial, pemasaran, dan human resources.
Noor Karier beliau dimulai di California Energy sebagai Project Development
Officer - Geothermal Power Plant (1997). Beliau juga pernah menjabat
berbagai posisi strategis, seperti Direktur PT Telen (2005-2021), Assistant
Vice President Mahaka Industry (2003), dan Head of System Development
Teladan Prima Group (2003-2006). Saat ini, beliau juga menjabat sebagai
Komisaris pada Entitas Anak, yaitu PT Daya Lestari (sejak 2013).
He serves as Marketing and Commercial Director of PT Teladan Prima
Direktur Pemasaran dan Komersial Agro Tbk (since 2023). Previously, he was Head of Marketing & Commercial
Director of Marketing and Commercial (2008-2023) and member of Risk Management and Investment
Committee (2022-2023).
Warga Negara Indonesia,
berusia 53 tahun, berdomisili di Jakarta. He has 20 years of experience in the plantation sector, particularly in
commercial, marketing, and human resources. He started his career
Indonesian Citizen,
at California Energy as Project Development Officer - Geothermal
53 years old, domiciled in Jakarta.
Power Plant (1997). He has also held various strategic positions, such
as Director of PT Telen (2005-2021), Assistant Vice President of Mahaka
Industry (2003), and Head of System Development Teladan Prima Group
(2003-2006). Currently, he also serves as Commissioner of a subsidiary,
PT Daya Lestari (since 2013).
Kepemilikan Saham
Share Ownership
Tidak memiliki saham di Perseroan, baik langsung maupun tidak langsung.
Does not own any shares in the Company, either directly or indirectly.
Hubungan Afiliasi
Affiliation Relationships
Memiliki hubungan afiliasi dengan anggota Direksi.
Has an affiliated relationships with members of the Board of Directors.
Perubahan Komposisi Anggota Direksi
Changes in the Composition of the Board of Directors
Sepanjang tahun 2025, komposisi anggota Direksi Perseroan tidak mengalami perubahan.
Throughout 2025, the composition of the Company’s Board of Directors remained unchanged.
70 Laporan Tahunan 2025 Annual Report
Page 73
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Informasi Pemegang Saham
Shareholder Information
Komposisi Pemegang Saham
Shareholder Composition
Kepemilikan Saham Awal Tahun Kepemilikan Saham Akhir Tahun
Shareholding at the Beginning of the Year Shareholding at the End of the Year
Jumlah Jumlah
Uraian Saham Persentase Saham Persentase
Description (Lembar Nilai Saham Kepemilikan (Lembar Nilai Saham Kepemilikan
Saham) Shares Value Ownership Saham) Shares Value Ownership
Number of (Rp) Percentage Number of (Rp) Percentage
Shares (%) Shares (%)
(Shares) (Shares)
Modal Dasar
Authorized 49.000.000.000 4.900.000.000.000 - 49.000.000.000 4.900.000.000.000 -
Capital
Modal Ditempatkan dan Disetor:
Issued and Fully Paid-Up Capital:
Kepemilikan >5%
Ownership >5%
PT Teladan
7.752.052.400 775.205.240.000 59,877 7.752.052.400 775.205.240.000 59,877
Resources
Ahmad Gunung 2.100.563.000 210.056.300.000 16,225 2.100.563.000 210.056.300.000 16,225
Wishnu
2.100.563.000 210.056.300.000 16,225 2.100.563.000 210.056.300.000 16,225
Wardhana
Kepemilikan <5%
Ownership <5%
Wiwoho Basuki
21.862.000 2.186.200.000 0,169 21.862.000 2.186.200.000 0,169
Tjokronegoro
Dewan Komisaris
dan Direksi
Board of
500.000 50.000.000 0,004 - - -
Commissioners
and Board of
Directors
Masyarakat
970.989.800 97.098.980.000 7,500 971.489.800 97.148.980.000 7,504
Public
Jumlah Modal
Ditempatkan dan
Disetor
12.946.530.200 1.294.653.020.000 100,000 12.946.530.200 1.294.653.020.000 100,000
Total Issued and
Fully Paid-Up
Capital
Saham dalam
Portepel
36.053.469.800 3.605.346.980.000 36.053.469.800 3.605.346.980.000
Share Capital in
Portfolio
Keterangan / Description:
Kepemilikan awal tahun merupakan kepemilikan saham pada tanggal 1 Januari 2025. / Shareholding at the beginning of the year represents
shareholdings on 1 January 2025.
Laporan Tahunan 2025 Annual Report 71
Page 74
Profil Perusahaan
Company Profile
Komposisi Kepemilikan Saham berdasarkan Status Kepemilikan
Shareholding Composition by Ownership Status
Kepemilikan Saham Awal Tahun Kepemilikan Saham Akhir Tahun
Shareholding at the Beginning of the Year Shareholding at the End of the Year
Jumlah Jumlah
Jumlah Saham Persentase Jumlah Saham Persentase
Uraian Pemegang (Lembar Kepemilikan Pemegang (Lembar Kepemilikan Description
Saham Saham) Ownership Saham Saham) Ownership
Number of Number of Percentage Number of Number of Percentage
Shareholders Shares (%) Shareholders Shares (%)
(Shares) (Shares)
Pemodal Nasional National Investor
Broker 1 170.000 0,001 1 170.000 0,001 Brokers
Reksadana 5 47.947.900 0,370 3 30.922.000 0,239 Mutual Funds
Individual - Individuals -
1.774 4.412.364.300 34,081 2.425 4.425.316.200 34,181
Domestik National
Limited
Perusahaan
Liability
Terbatas 6 7.928.263.300 61,239 5 7.927.268.400 61,231
Company
NPWP
with Tax ID
Foreign
Individual
Individuals
Asing KITAS - 3 570.700 0,004 5 77.000 0,001
with KITAS -
NPWP
Tax ID
Yayasan - - 2 200 0,000 Foundation
Pemodal Asing Foreign Investor
Individual 6 134.200 0,001 4 121.700 0,001 Individuals
Institusi 2 103.447.900 0,799 12 109.419.300 0,845 Institutions
Switzerland - Switzerland -
1 453.626.800 3,504 1 451.830.800 3,490
Tax Treaty Tax Treaty
United United
Kingdom - 1 5.100 0,000 1 729.100 0,006 Kingdom -
Tax Treaty Tax Treaty
United States United States
of America - - - 1 292.500 0,002 of America -
Tax Treaty Tax Treaty
Malaysia - Malaysia -
- - 1 383.000 0,003
Tax Treaty Tax Treaty
Total 1.799 12.946.530.200 100,000 2.461 12.946.530.200 100,000 Total
Keterangan / Description:
Kepemilikan awal tahun merupakan kepemilikan saham pada tanggal 1 Januari 2025. / Shareholding at the beginning of the year represents
shareholdings on 1 January 2025.
Kepemilikan Saham Dewan Komisaris Shareholding of
dan Direksi the Board of Commissioners and
the Board of Directors
Kebijakan Pengungkapan Informasi Information Disclosure Policy
Untuk memastikan kepatuhan terhadap peraturan To ensure compliance with applicable regulations,
yang berlaku, Perseroan telah menyesuaikan the Company has aligned its internal policies with
kebijakan internal dengan Peraturan Otoritas Jasa Financial Services Authority Regulation (POJK) No. 4
Keuangan (POJK) No. 4 Tahun 2024 tentang Laporan of 2024 on the Report of Ownership or Any Change
Kepemilikan atau Setiap Perubahan Kepemilikan in Ownership of Shares of Public Companies and
72 Laporan Tahunan 2025 Annual Report
Page 75
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Saham Perusahaan Terbuka dan Laporan Aktivitas the Report on Share Pledging Activities, as well as
Menjaminkan Saham, serta Surat Edaran Otoritas Financial Services Authority Circular Letter (SEOJK)
Jasa Keuangan (SEOJK) No. 10/SEOJK.04/2025 No. 10/SEOJK.04/2025 on the Electronic Submission of
tentang Penyampaian Laporan Kepemilikan atau Reports on Ownership or Any Change in Ownership
Setiap Perubahan Kepemilikan Saham Perusahaan of Shares of Public Companies and Reports on
Terbuka dan Laporan Aktivitas Menjaminkan Saham Share Pledging Activities of Public Companies.
Perusahaan Terbuka Secara Elektronik. Peraturan ini This regulation emphasizes the importance of
menegaskan pentingnya transparansi kepemilikan transparency in share ownership, whether by
saham, baik oleh anggota Dewan Komisaris, Direksi, members of the Board of Commissioners, the Board
maupun Pemegang Saham Utama dengan hak of Directors, or Major Shareholders holding at least
suara sekurang-kurangnya 5%. 5% of the voting rights.
Setiap perubahan kepemilikan saham maupun Any change in share ownership or share pledging
aktivitas penjaminan saham wajib dilaporkan paling activity must be reported no later than 3 working
lambat 3 hari kerja sejak terjadinya perubahan. days after the change occurs. The Company has
Perseroan telah mengadopsi ketentuan ini dalam incorporated this requirement into its internal
sistem pelaporan internal dan secara konsisten reporting system and consistently submits reports
menyampaikan laporan melalui platform e-reporting through the e-reporting platform to the relevant
kepada otoritas yang berwenang. authorities.
Pengungkapan Kepemilikan Saham Disclosure of Share Ownership
Berikut informasi terkait kepemilikan saham The following information presents the share
Dewan Komisaris dan Direksi Perseroan selama ownership of the Company’s Board of Commissioners
tahun 2025. and Board of Directors during 2025.
Kepemilikan Saham Kepemilikan Saham
Awal Tahun Akhir Tahun
Shareholding at Shareholding at
the Beginning of the Year the End of the Year
Nama Jabatan
Jumlah Saham Jumlah Saham
Name Position Persentase Persentase
(Lembar (Lembar
Kepemilikan Kepemilikan
Saham) Saham)
Ownership Ownership
Number of Number of
Percentage Percentage
Shares Shares
(%) (%)
(Shares) (Shares)
Dewan Komisaris
Board of Commissioners
Komisaris Utama
Indracahya Basuki - - - -
President Commissioner
Komisaris Independen
Iwa Kartiwa Hudaya Independent - - - -
Commissioners
Direksi
Board of Directors
Direktur Utama
Wishnu Wardhana 2.100.563.000 16,22 2.100.563.000 16,22
President Director
Direktur
Noor Falich - - - -
Director
Direktur
Imam Syaifullah - - - -
Director
Yayan Handian Direktur
- - - -
Ginanjar Director
Direktur
Mahirudin 500.000 0,004 - -
Director
Direktur
Santos Ibrahim Noor - - - -
Director
Laporan Tahunan 2025 Annual Report 73
Page 76
Profil Perusahaan
Company Profile
Pemegang Saham Utama dan Pengendali
Major and Controlling Shareholders
PT Teladan Wiwoho Basuki Wishnu Masyarakat
Ahmad Gunung
Resources* Tjokronegoro Wardhana Public
59,877% 0,169% 16,225% 16,225% 7,504%
Keterangan / Description:
Jalur Pengendali
:
Controlling Line
Jalur Non-Pengendali
PT Teladan Prima Agro Tbk :
Non-Controlling Line
* Dimiliki dan dikendalikan oleh Bapak Wiwoho Basuki Tjokronegoro dan keluarga. / Owned and controlled by Mr. Wiwoho Basuki Tjokronegoro
and family.
Kronologi Pencatatan Saham
Share Listing Chronology
Saham Perseroan tercatat di Bursa Efek Indonesia The Company’s shares have been listed on
sejak 12 April 2022. Berikut rincian pencatatan saham the Indonesia Stock Exchange since 12 April 2022.
Perseroan. The details of the Company’s share listing are as
follows.
Jumlah Saham Jumlah Saham
Harga
Diterbitkan Nilai Beredar
Penawaran
(Lembar Saham) Nominal (Lembar Saham)
Uraian Offering Description
Number of Shares Par Value Total Shares
Price
Issued (Rp) Outstanding
(Rp)
(Shares) (Shares)
Saham Pendiri 12.428.669.000 100 - 12.428.669.000 Founder Shares
Penawaran Umum Initial Public
517.861.200 100 580 12.946.530.200
Saham Perdana Offering
74 Laporan Tahunan 2025 Annual Report
Page 77
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kronologi Pencatatan Efek Lainnya
Other Securities Listing Chronology
Sampai dengan 31 Desember 2025, Perseroan tidak As of 31 December 2025, the Company had no
memiliki pencatatan efek lainnya, termasuk obligasi, other securities listed, including bonds, convertible
obligasi konversi, maupun sukuk, baik di bursa efek bonds, or sukuk, either on domestic or foreign stock
dalam negeri maupun luar negeri. exchanges.
Struktur Korporasi
Corporate Structure
PT Teladan Prima Agro Tbk
PT Tanjung PT Multi
PT Telen Prima PT Daya Lestari
Buyu Perkasa PT Telen (TLN) Jayantara
Sawit (TPS) (DL)
Plantation (TBP) Abadi (MJA)
99,99% 99,99% 99,99% 99,99% 99,99%
PT Sawit Prima PT Gemilang PT Cahaya
PT Inti Energi PT Cipta Davia
Nusantara Sejahtera Abadi Anugerah
Kaltim (INK) Mandiri (CDM)
(SPN) (GSA) Plantation (CAP)
99,99% 99,99% 99,99% 99,99% 99,99%
Laporan Tahunan 2025 Annual Report 75
Page 78
Profil Perusahaan
Company Profile
Informasi Entitas Anak, Asosiasi, dan Ventura
Information on Subsidiaries, Associates,
and Venture Companies
Pada tahun 2025, Perseroan menambah 1 Entitas In 2025, the Company added 1 new Subsidiary.
Anak baru. Dengan demikian, Perseroan memiliki Accordingly, the Company now has 10 Subsidiaries,
10 Entitas Anak, namun tidak memiliki Entitas Asosiasi and does not have any Associates or Joint Ventures,
maupun Ventura Bersama, dengan rincian sebagai with details as follows.
berikut.
PT Teladan Prima Agro Tbk
Perkebunan dan Pabrik Pengolahan Kelapa Sawit
Palm Oil Plantation and Processing Mill
Perkebunan
Kelapa Sawit
Palm Oil
Plantation
Energi Terbarukan
Renewable Energy
76 Laporan Tahunan 2025 Annual Report
Page 79
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
PT Tanjung Buyu Perkasa Plantation (TBP)
Bidang Usaha Tahun Penyertaan Domisili Persentase Kepemilikan
Line of Business Year of Inclusion Domicile Ownership Percentage
Perkebunan Kelapa Sawit dan Pabrik 2004 Jakarta 99,99%
Pengolahan Kelapa Sawit
Palm Oil Plantation and Processing Mill
Status Pengurus Total Aset
Status Management Total Assets
Beroperasi Komisaris Utama : Wishnu Wardhana Rp999,0 miliar
Operating President Commissioner Rp999.0 billion
Direktur Utama : Ahmad Gunung
President Director
PT Inti Energi Kaltim (INK)
Bidang Usaha Tahun Penyertaan Domisili Persentase Kepemilikan
Line of Business Year of Inclusion Domicile Ownership Percentage
Perkebunan Kelapa Sawit 2005 Jakarta 99,99%
Palm Oil Plantation
Status Pengurus Total Aset
Status Management Total Assets
Beroperasi Komisaris Utama : Wishnu Wardhana Rp231,6 miliar
Operating President Commissioner Rp231.6 billion
Direktur Utama : Ahmad Gunung
President Director
PT Telen (TLN)
Bidang Usaha Tahun Penyertaan Domisili Persentase Kepemilikan
Line of Business Year of Inclusion Domicile Ownership Percentage
Perkebunan Kelapa Sawit dan Pabrik 2005 Jakarta 99,99%
Pengolahan Kelapa Sawit
Palm Oil Plantation and Processing Mill
Status Pengurus Total Aset
Status Management Total Assets
Beroperasi Komisaris Utama : Wishnu Wardhana Rp1,2 triliun
Operating President Commissioner Rp1.2 trillion
Direktur Utama : Ahmad Gunung
President Director
PT Sawit Prima Nusantara (SPN)
Bidang Usaha Tahun Penyertaan Domisili Persentase Kepemilikan
Line of Business Year of Inclusion Domicile Ownership Percentage
Perkebunan Kelapa Sawit 2005 Jakarta 99,99%
Palm Oil Plantation
Status Pengurus Total Aset
Status Management Total Assets
Beroperasi Komisaris Utama : Wishnu Wardhana Rp298,1 miliar
Operating President Commissioner Rp298.1 billion
Direktur Utama : Ahmad Gunung
President Director
Laporan Tahunan 2025 Annual Report 77
Page 80
Profil Perusahaan
Company Profile
PT Telen Prima Sawit (TPS)
Bidang Usaha Tahun Penyertaan Domisili Persentase Kepemilikan
Line of Business Year of Inclusion Domicile Ownership Percentage
Perkebunan Kelapa Sawit dan Pabrik 2006 Jakarta 99,99%
Pengolahan Kelapa Sawit
Palm Oil Plantation and Processing Mill
Status Pengurus Total Aset
Status Management Total Assets
Beroperasi Komisaris Utama : Wishnu Wardhana Rp796,9 miliar
Operating President Commissioner Rp796.9 billion
Direktur Utama : Ahmad Gunung
President Director
PT Gemilang Sejahtera Abadi (GSA)
Bidang Usaha Tahun Penyertaan Domisili Persentase Kepemilikan
Line of Business Year of Inclusion Domicile Ownership Percentage
Perkebunan Kelapa Sawit 2005 Jakarta 99,99%
Palm Oil Plantation
Status Pengurus Total Aset
Status Management Total Assets
Beroperasi Komisaris Utama : Wishnu Wardhana Rp554,8 miliar
Operating President Commissioner Rp554.8 billion
Direktur Utama : Ahmad Gunung
President Director
PT Multi Jayantara Abadi (MJA)
Bidang Usaha Tahun Penyertaan Domisili Persentase Kepemilikan
Line of Business Year of Inclusion Domicile Ownership Percentage
Perkebunan Kelapa Sawit dan Pabrik 2019 Jakarta 99,99%
Pengolahan Kelapa Sawit
Palm Oil Plantation and Processing Mill
Status Pengurus Total Aset
Status Management Total Assets
Beroperasi Komisaris Utama : Wishnu Wardhana Rp688,8 miliar
Operating President Commissioner Rp688.8 billion
Direktur Utama : Ahmad Gunung
President Director
PT Cahaya Anugerah Plantation (CAP)
Bidang Usaha Tahun Penyertaan Domisili Persentase Kepemilikan
Line of Business Year of Inclusion Domicile Ownership Percentage
Perkebunan Kelapa Sawit dan Pabrik 2016 Jakarta 99,99%
Pengolahan Kelapa Sawit
Palm Oil Plantation and Processing Mill
Status Pengurus Total Aset
Status Management Total Assets
Beroperasi Komisaris Utama : Wishnu Wardhana Rp673,3 miliar
Operating President Commissioner Rp673.3 billion
Direktur Utama : Ahmad Gunung
President Director
78 Laporan Tahunan 2025 Annual Report
Page 81
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
PT Daya Lestari (DL)
Bidang Usaha Tahun Penyertaan Domisili Persentase Kepemilikan
Line of Business Year of Inclusion Domicile Ownership Percentage
Energi Terbarukan 2015 Jakarta 99,99%
Renewable Energy
Status Pengurus Total Aset
Status Management Total Assets
Beroperasi Komisaris Utama : Nurcahya Basuki Rp58,1 miliar
Operating President Commissioner Rp58.1 billion
Direktur Utama : Ir. Imam Syaifullah
President Director
PT Cipta Davia Mandiri (CDM)
Bidang Usaha Tahun Penyertaan Domisili Persentase Kepemilikan
Line of Business Year of Inclusion Domicile Ownership Percentage
Perkebunan Kelapa Sawit 2025 Jakarta 99,99%
Palm Oil Plantation
Status Pengurus Total Aset
Status Management Total Assets
Beroperasi Komisaris Utama : Nurcahya Basuki Rp511,2 miliar
Operating President Commissioner Rp511.2 billion
Direktur Utama : Ahmad Gunung
President Director
Laporan Tahunan 2025 Annual Report 79
Page 82
Profil Perusahaan
Company Profile
Akuntan Publik
Public Accountant
Purwanto, Susanti & Surja
(member of Ernst & Young Global Ltd)
Nama Akuntan Publik Periode Penugasan Biaya Jasa Audit*)
Name of the Public Accountant Assignment Date Audit Service Fee
Dede Rusli 2025 Rp600.000.000,-
Alamat Jasa Audit
Address Audit Services
Gedung Bursa Efek Indonesia Tower I Lt. 7 : (021) 5289 5000 Jasa review dan audit Laporan
Jl. Jend. Sudirman Kav. 52-53 : (021) 5289 4100 Keuangan Perseroan dan Entitas Anak.
Jakarta 12190 : www.ey.com Review and audit services of Financial
Indonesia Statements of the Company and
Subsidiaries.
*) Tidak terdapat jasa lain yang diberikan oleh KAP selain review dan audit Laporan Keuangan Perseroan dan Entitas Anak. / No other services
provided by KAP, other than review and audit of Financial Statements of the Company and Subsidiaries.
Lembaga dan Profesi Penunjang
Pasar Modal
Capital Market Supporting Institutions and Professions
Periode
Biaya Penugasan
Nama Alamat Jasa yang Diberikan
Fee
Name Address Services Provided Assignment
(Rp)
Period
Notaris
Notary
Jose Dima Satria, SH, MKn Jl. Madrasah, Komplek Taman Jasa kenotariatan. 50.000.000 2025
Gandaria Kav. 11A Notarial services.
Gandaria Selatan, Cilandak
Jakarta Selatan 12420
Indonesia
T : (021) 2912 5500
F : (021) 2912 5600
Biro Administrasi Efek
Share Registrar
PT Datindo Entrycom Jl. Hayam Wuruk No. 28 Lt. 2 Jasa administrasi 108.850.000 2025
Kebon Kelapa, Gambir kepemilikan saham
Jakarta 10120 perusahaan.
Indonesia Company shareholding
T : (021) 3508 077 administration services.
80 Laporan Tahunan 2025 Annual Report
Page 83
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Informasi pada Situs Web Perusahaan
Information on the Company’s Website
Informasi bagi Pemegang Saham dan pemangku Information for Shareholders and other stakeholders
kepentingan lainnya disediakan melalui situs web is provided through the Company’s official website
resmi Perseroan di www.teladanprima.com, yang at www.teladanprima.com, which has been adjusted
telah disesuaikan dengan POJK No. 8/POJK.04/2015 in accordance with POJK No. 8/POJK.04/2015
tentang Situs Web Emiten atau Perusahaan Publik. concerning Websites of Issuers or Public Companies.
Uraian Ketersediaan Keterangan
Description Availability Note
Informasi Pemegang Saham sampai Terdapat pada halaman Tentang Kami > Kepemimpinan &
dengan Pemilik Akhir Individu Manajemen.
Shareholder Information to Individual Available on the About Us > Leadership & Management page.
End-Owners
Terdapat pada halaman Tentang Kami > Kepemimpinan &
Struktur Grup Perusahaan Manajemen.
Company Group Structure
Available on the About Us > Leadership & Management page.
Terdapat pada halaman Hubungan Investor > Laporan
Analisa Kinerja Keuangan Perusahaan.
Financial Performance Analysis
Available on the Investor Relations > Company Reports page.
Pedoman Etika dan Perilaku TPA terdapat pada halaman Tata
Isi Kode Etik Kelola Perusahaan > Kebijakan & Sistem Tata Kelola.
Contents of the Code of Ethics The TPA Code of Ethics and Conduct is available on the
Corporate Governance > Policy & System page.
Rapat Umum Pemegang Saham Terdapat pada halaman Tata Kelola Perusahaan > RUPS.
General Meeting of Shareholders Available on the Corporate Governance > GMS page.
Laporan Keuangan Tahunan (5 tahun Terdapat pada halaman Hubungan Investor > Laporan
terakhir) Perusahaan.
Annual Financial Report (last 5 years) Available on the Investor Relations > Company Reports page.
Profil Dewan Komisaris dan Direksi Terdapat pada halaman Tentang Kami > Kepemimpinan &
Profile of the Board of Commissioners Manajemen.
and the Board of Directors Available on the About Us > Leadership & Management page.
• Piagam Dewan Komisaris dan Direksi
Terdapat pada halaman Tata Kelola Perusahaan >
Dewan Komisaris dan Direksi.
• Piagam Komite
Terdapat pada halaman Tata Kelola Perusahaan > Komite.
• Piagam Unit Audit Internal
Piagam Dewan Komisaris, Direksi,
Terdapat pada halaman Tata Kelola Perusahaan > Unit
Komite-Komite, dan Unit Audit Internal
Audit Internal.
Charter of the Board of Commissioners,
• Board of Commissioners and Board of Directors Charter
Board of Directors, Committees, and
Available on the Corporate Governance > Board of
Internal Audit Unit
Commissioners and Board of Directors pages.
• Committee Charter
Available on the Corporate Governance > Committee page.
• Internal Audit Unit Charter
Available on the Corporate Governance > Internal Audit Unit
page.
Laporan Tahunan 2025 Annual Report 81
Page 84
82 Laporan Tahunan 2025 Annual Report
Page 85
ANALISIS DAN
PEMBAHASAN
MANAJEMEN
Management Discussion
and Analysis
Laporan Tahunan 2025 Annual Report 83
Page 86
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tinjauan Ekonomi dan Industri
Economic and Industry Review
Tinjauan Ekonomi Economic Review
Pada tahun 2025, perekonomian global berada In 2025, the global economy was in a transition
dalam fase transisi dengan prospek jangka pendek phase with relatively improving short-term prospects,
yang relatif membaik, namun masih diwarnai although it remained marked by high levels of
ketidakpastian yang tinggi. Fragmentasi ekonomi uncertainty. Global economic fragmentation,
global, ketegangan geopolitik, serta penyesuaian geopolitical tensions, as well as adjustments in trade
kebijakan perdagangan dan moneter di berbagai and monetary policies across various countries
negara terus memengaruhi dinamika ekonomi dunia. continued to influence global economic dynamics.
Dengan perkembangan tersebut, pertumbuhan In this context, global economic growth in 2025 was
ekonomi global pada tahun 2025 diprakirakan projected to reach approximately 3.2%, while global
mencapai sekitar 3,2%, sementara tekanan inflasi inflationary pressures tended to ease in line with
global cenderung mereda seiring normalisasi the normalization of commodity prices and more
harga komoditas dan kebijakan moneter yang lebih cautious monetary policies, although volatility in
berhati-hati, meskipun volatilitas pasar keuangan global financial markets still required close attention.
global masih tetap perlu diwaspadai.
Di tengah kondisi global tersebut, perekonomian Amid these global conditions, Indonesia’s economy
Indonesia sepanjang tahun 2025 tetap menunjukkan throughout 2025 continued to demonstrate
ketahanan yang kuat. Pertumbuhan ekonomi strong resilience. National economic growth was
nasional diprakirakan berada dalam kisaran projected to be in the range of 4.7%–5.5%, primarily
4,7%-5,5%, terutama didukung oleh konsumsi rumah supported by sustained household consumption,
tangga yang terjaga, belanja pemerintah, serta government spending, and increasing public
meningkatnya keyakinan masyarakat terhadap confidence in income conditions and job availability.
kondisi penghasilan dan ketersediaan lapangan National inflation remained well controlled within the
kerja. Inflasi nasional tetap terkendali dalam kisaran target range of 2.5±1%, reflecting maintained price
sasaran 2,5±1%, mencerminkan terjaganya stabilitas stability and purchasing power, while Indonesia’s
harga dan daya beli masyarakat, sementara external economic resilience remained solid,
ketahanan eksternal ekonomi Indonesia tetap solid supported by Rupiah exchange rate stability and
dengan stabilitas nilai tukar Rupiah dan kinerja improved performance of the Balance of Payments.
Neraca Pembayaran Indonesia yang membaik.
Sejalan dengan itu, Bank Indonesia terus memperkuat In line with these developments, Bank Indonesia
bauran kebijakan moneter, makroprudensial, continued to strengthen its accommodative mix
dan sistem pembayaran yang akomodatif serta of monetary, macroprudential, and payment
bersinergi dengan kebijakan fiskal Pemerintah. system policies, in synergy with the Government’s
Pada Desember 2025, Bank Indonesia fiscal policy. In December 2025, Bank Indonesia
mempertahankan BI-Rate sebesar 4,75%, dengan maintained the BI-Rate at 4.75%, with the objective
tujuan menjaga stabilitas makroekonomi sekaligus of safeguarding macroeconomic stability while
meningkatkan efektivitas transmisi pelonggaran enhancing the effectiveness of monetary policy
kebijakan moneter untuk mendorong pertumbuhan easing transmission to support economic growth.
ekonomi. Ke depan, sinergi kebijakan antara Going forward, policy synergy between Bank
Bank Indonesia dan Pemerintah diharapkan terus Indonesia and the Government is expected to be
diperkuat untuk menopang ketahanan ekonomi further strengthened to support national economic
nasional serta mendorong pertumbuhan ekonomi resilience and promote higher and more sustainable
yang lebih tinggi dan berkelanjutan, sejalan dengan economic growth, in line with the Indonesia Emas
visi Indonesia Emas 2045. 2045 vision.
84 Laporan Tahunan 2025 Annual Report
Page 87
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Tinjauan Industri Industry Review
Sepanjang tahun 2025, industri kelapa sawit Throughout 2025, the global palm oil industry
global menunjukkan kinerja yang relatif solid di demonstrated relatively solid performance amid
tengah dinamika ekonomi dunia, ketidakpastian global economic dynamics, geopolitical uncertainty,
geopolitik, serta meningkatnya tuntutan terhadap and increasing demands for sustainable practices.
praktik keberlanjutan. Permintaan global terhadap Global demand for palm oil remained strong,
minyak sawit tetap kuat, terutama dari sektor particularly from the food, oleochemical, and
pangan, oleokimia, dan energi terbarukan, seiring renewable energy sectors, in line with rising global
meningkatnya kebutuhan minyak nabati dunia. demand for vegetable oils. On the other hand, global
Di sisi lain, produksi global cenderung terbatas, production tended to be constrained, especially
khususnya dari 2 negara produsen utama, Indonesia from the two main producing countries, Indonesia
dan Malaysia, sehingga menciptakan kondisi pasar and Malaysia, resulting in relatively tight market
yang relatif ketat akibat ketidakseimbangan antara conditions due to an imbalance between supply and
pasokan dan permintaan. demand.
Di Indonesia, industri kelapa sawit nasional In Indonesia, the national palm oil industry recorded
mencatatkan kinerja yang positif meskipun positive performance despite continuing to face
masih menghadapi tantangan struktural. Hingga structural challenges. As of September 2025,
September 2025, produksi crude palm oil (CPO) national crude palm oil (CPO) production had
nasional telah melampaui 43 juta ton atau tumbuh exceeded 43 million tons, or grew by approximately
sekitar 11% dibandingkan periode yang sama 11% compared to the same period of the previous
tahun sebelumnya, mencerminkan pemulihan year, reflecting a recovery in production and
produksi dan peningkatan efektivitas pengelolaan improved effectiveness in plantation management.
perkebunan. Namun demikian, laju produksi Nevertheless, production growth remained relatively
masih relatif terbatas akibat faktor usia tanaman, limited due to factors such as the age profile of
kondisi cuaca, serta keterbatasan ekspansi lahan, plantations, weather conditions, and constraints on
di tengah peningkatan permintaan dari pasar ekspor land expansion, amid increasing demand from both
dan domestik. export and domestic markets.
Dari sisi perdagangan, kinerja ekspor minyak sawit From a trade perspective, Indonesia’s palm oil export
Indonesia sepanjang 2025 tetap menunjukkan tren performance throughout 2025 continued to show
positif. Berdasarkan data Gabungan Pengusaha a positive trend. Based on data from the Indonesian
Kelapa Sawit Indonesia (GAPKI), hingga Oktober Palm Oil Association (GAPKI), as of October 2025,
2025 volume ekspor minyak sawit dan produk exports of palm oil and its derivative products
turunannya mencapai sekitar 27,69 juta ton, reached approximately 27.69 million tons, increasing
meningkat dibandingkan periode yang sama tahun from 24.84 million tons in the same period of
sebelumnya sebesar 24,84 juta ton. Peningkatan the previous year. This increase was primarily
ini terutama ditopang oleh harga minyak sawit supported by more competitive palm oil prices
yang lebih kompetitif dibandingkan minyak nabati compared to other vegetable oils since April 2025.
lainnya sejak April 2025. Seiring dengan itu, konsumsi At the same time, domestic consumption also
domestik juga terus meningkat, didorong oleh continued to rise, driven by demand from the food,
kebutuhan industri pangan, oleokimia, dan program oleochemical, and biodiesel programs, which helped
biodiesel, yang berperan menjaga stabilitas pasar maintain market and CPO price stability, while at
dan harga CPO, namun sekaligus mempersempit the same time narrowing the availability of export
ruang pasokan ekspor dalam kondisi produksi yang supply amid constrained production.
terbatas.
Laporan Tahunan 2025 Annual Report 85
Page 88
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tinjauan Operasional
Operational Review
Perseroan mengelola 3 lini bisnis utama, yakni The Company is managing 3 main business
perkebunan kelapa sawit, pengolahan hasil lines, namely palm oil plantations, palm oil mills,
perkebunan, serta energi terbarukan. Ketiga sektor and renewable energy. The three sectors are
tersebut terintegrasi dalam suatu sistem yang saling integrated within a mutually supportive system.
mendukung. Fokus utama Perseroan berada pada The Company’s core focus is crude palm oil (CPO)
produksi crude palm oil (CPO), yang diperkuat oleh production, strengthened with existing kernel
keberadaan fasilitas kernel crushing plant (KCP) crushing plant (KCP) facility to process palm kernel
untuk mengolah inti sawit (palm kernel) menjadi into value-added products. In addition, liquid waste
produk bernilai tambah. Di samping itu, limbah cair from the production process is utilized through
dari proses produksi dimanfaatkan melalui biogas the biogas power plant (BPP) as a source of clean
power plant (BPP) sebagai sumber energi bersih. energy. This integrated business model reflects
Model usaha yang terintegrasi ini mencerminkan Company’s commitment toward operational
komitmen Perseroan terhadap efisiensi operasional efficiency and environmental sustainability.
dan keberlanjutan lingkungan.
86 Laporan Tahunan 2025 Annual Report
Page 89
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Tinjauan Operasional per Segmen Usaha
Operational Overview by Business Segment
Sistem Produksi Produk Kelapa Sawit Terpadu Perseroan
The Company’s Integrated Palm Oil Production System
Distribusi Produk
Perkebunan Pabrik Pengolahan Penyimpanan Hasil
Kelapa Sawit
Kelapa Sawit Kelapa Sawit Produk
Palm Oil Product
Palm Oil Plantation Palm Oil Mills Product Storage
Distribution
CPO Storage Tank Distribusi Darat
TBS
Distribution Land
Palm Kernel Gudang Distribusi Laut
Penyimpanan Sea Distribution
Storage Warehouse
TKKS
CPKO
PKE
POME Energi Terbarukan
Renewable Energy
Produksi kelapa sawit terpadu Perseroan melewati The Company’s integrated palm oil production goes
berbagai proses sebagai berikut: through the following process:
1. Pengembangan, Panen, dan Pemeliharaan 1. Development, Harvesting, and Maintenance
Tahap pengembangan dimulai dengan proses The development stage begins with land
pembebasan lahan yang dilanjutkan oleh acquisition, followed by nursery, land preparation,
pembibitan, persiapan lahan, dan penanaman. and planting. During the growth process,
Selama proses pertumbuhan tanaman, dilakukan maintenance is carried out in accordance with
Laporan Tahunan 2025 Annual Report 87
Page 90
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
pemeliharaan sesuai dengan standar operasional best operational standards, including fertilization,
terbaik, meliputi pemupukan, pengendalian weed control, pest management, supervision, and
gulma, pengendalian hama, pengawasan, serta monitoring. Once the plants reach a certain age
pemantauan. Setelah tanaman mencapai umur and are deemed ready for harvest, the harvesting
tertentu yang dikategorikan siap panen, maka process is conducted, yielding fresh fruit bunches
dilakukan proses panen dengan hasil berupa (FFB) that are delivered to the palm oil mill.
tandan buah segar (TBS) yang dikirim ke pabrik
kelapa sawit.
2. Penerimaan dan Pengolahan 2. Reception and Processing
Tahap penerimaan dan pengolahan dimulai The reception and processing stage begins with
dengan penerimaan TBS di pabrik kelapa sawit, the receipt of FFB at the palm oil mill, followed by
dilanjutkan dengan pengolahan TBS menjadi processing FFB into crude palm oil (CPO) and palm
minyak kelapa sawit (crude palm oil/CPO) dan kernel (PK). In addition, in 2024, the Company also
inti kelapa sawit (palm kernel/PK). Selain itu, pada processed the palm kernel into crude palm kernel
tahun 2024, Perseroan juga melakukan pengolahan oil and palm kernel expeller to improve its value
inti sawit menjadi minyak inti kelapa sawit mentah added and product diversification.
(crude palm kernel oil) dan bungkil kelapa sawit
(palm kernel expeller) guna meningkatkan nilai
tambah dan diversifikasi produk.
3. Penyimpanan dan Pengiriman 3. Storage and Delivery
Minyak kelapa sawit dan minyak inti sawit The output CPO and CPKO will be stored in
yang dihasilkan akan disimpan dalam tangki storage tanks, while the palm kernel and palm
penyimpanan, sedangkan inti kelapa sawit kernel expeller will be stored in warehouses.
dan bungkil kelapa sawit akan disimpan dalam These four products will be delivered to customers
gudang penyimpanan. Keempat produk tersebut using Company’s own or third-party trucks or
akan dikirim kepada pelanggan menggunakan vessels. Delivery terms include ex-mills, where
truk atau kapal milik sendiri dan pihak ketiga. goods are handed over at the seller’s warehouse;
Ketentuan pengiriman yang disediakan di free-on-board (FOB), where goods are handed
antaranya ex-mills, yaitu syarat penjualan di over on the buyer’s vessel; and cost, insurance,
mana penyerahan barang dilakukan di gudang and freight (CIF), where goods are delivered by
penjual, free-on-board (FOB), yaitu syarat the seller to the buyer’s warehouse or storage
penjualan di mana penyerahan barang dilakukan tanks using the seller’s ships or trucks.
di atas kapal pembeli, serta cost, insurance,
and freight (CIF), yaitu syarat penjualan di
mana pengiriman barang dilakukan penjual
sampai ke gudang atau tangki timbun pembeli
menggunakan kapal atau truk penjual.
Perkebunan Kelapa Sawit Palm Oil Plantations
Perseroan mengembangkan usaha di sektor kelapa The Company is developing its palm oil business
sawit melalui 8 Entitas Anak yang berlokasi di through 8 Subsidiaries located in East Kalimantan.
Kalimantan Timur. Luas total area perkebunan yang The total area under management reached
dikelola mencapai 64.430 Ha, terdiri dari 51.959 Ha 64,430 Ha, consisting of 51,959 Ha of nucleus
perkebunan inti dan 12.471 Ha perkebunan plasma. plantations and 12,471 Ha of plasma plantations.
(dalam ton, kecuali dinyatakan lain / in tons, unless otherwise stated)
Pertumbuhan
Growth
Uraian 2025 2024 Description
Nominal
%
Amount
Produksi Tandan Buah Segar Fresh Fruit Bunches (FFB)
1.271.034 1.219.294 51.740 4,2
(TBS) Production
Inti 1.109.558 1.071.173 38.885 3,6 Nucleus
Plasma 161.476 148.121 13.355 9,0 Plasma
88 Laporan Tahunan 2025 Annual Report
Page 91
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Hasil produksi tandan buah segar (TBS) pada In 2025, the production of fresh fruit bunches (FFB)
tahun 2025 berasal dari perkebunan inti dan came from nucleus and plasma estates, with
plasma, dengan total produksi mengalami a total production experienced a 4.2% increase, from
kenaikan sebesar 4,2%, dari 1,22 juta ton pada 1.22 million tons in 2024 to 1.27 million tons in 2025.
tahun 2024 menjadi 1,27 juta ton pada tahun 2025. This increase is in line with improved production
Kenaikan ini sejalan dengan meningkatnya kinerja performance production performance both in
produksi baik pada kebun inti maupun plasma, nucleus and plasma estates, of 3.6% and 9.0%
masing-masing 3,6% dan 9,0% dibandingkan tahun respectively, compared to the previous year.
sebelumnya.
Informasi mengenai usia tanaman inti dan plasma Information regarding the plant age in nucleus and
perkebunan kelapa sawit Entitas Anak secara rinci plasma estates of Subsidiaries is described in details
diungkapkan pada tabel berikut. in the following table.
(dalam ton, kecuali dinyatakan lain / in tons, unless otherwise stated)
2025 2024
Usia Tanaman Plant Age
Inti Inti
Plasma Plasma
Nucleus Nucleus
<4 Tahun 274 181 245 15 <4 Years Old
4-7 Tahun 559 52 881 209 4-7 Years Old
8-20 Tahun 51.127 12.237 47.416 11.749 8-20 Years Old
Total 51.960 12.470 48.542 11.973 Total
Rata-Rata Usia (Tahun) 16,1 14,3 15,5 13,5 Average Age (Years Old)
Di tahun 2025, komposisi usia tanaman Entitas Anak In 2025, the composition of plant age of
terdiri dari 1% tanaman muda (4-7 tahun) dan 98,3% the Subsidiaries’ crops consisted of 1% young plants
tanaman berumur (>8 tahun), dengan rata-rata (4-7 years old) and 98.3% prime-aged plants
usia tanaman mencapai 15,7 tahun. Perkebunan (>8 years old), with an average plant age of
kelapa sawit tanaman inti mencapai 51.960 Ha, 15.7 years old. The nucleus palm oil plantations
yang terbagi atas 1,1% tanaman muda (4-7 tahun) covered 51,960 Ha, comprising of 1.1% young plants
dan 98,4% tanaman berumur prima (>8 tahun). (4-7 years old) and 98.4% prime-aged plants
Sementara itu, perkebunan kelapa sawit tanaman (>8 years old). Meanwhile, the plasma plantations
plasma mencapai 12.470 Ha, yang terbagi atas 98,1% covered 12,470 Ha, comprising of 98.1% prime-aged
tanaman berumur prima dan 0,4% tanaman muda. plants and 0.4% young plants.
Pabrik Pengolahan Kelapa Sawit Palm Oil Mills
Per Desember 2025, Perseroan dan Entitas Anak As of December 2025, the Company and its
mengoperasikan 6 unit pabrik kelapa sawit (PKS) Subsidiaries operated 6 palm oil mills (POM) with
dengan total kapasitas olah sebesar 335 ton TBS a total processing capacity of 335 tons of FFB
per jam, serta 1 unit pabrik pengolahan inti sawit per hour, and 1 palm kernel processing plant with
dengan kapasitas produksi mencapai 100 ton a production capacity of 100 tons of palm kernel per
inti sawit per hari. Seluruh PKS telah memperoleh day. All POM have acquired the Indonesia Sustainable
sertifikasi Indonesia Sustainable Palm Oil (ISPO), Palm Oil (ISPO) certification, affirming the Company’s
yang menandai keseriusan Perseroan dalam seriousness in implementing a responsible and
menjalankan operasi yang bertanggung jawab dan sustainable operations.
berkelanjutan.
Laporan Tahunan 2025 Annual Report 89
Page 92
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
(dalam ton, kecuali dinyatakan lain / in tons, unless otherwise stated)
Pertumbuhan
Growth
Uraian 2025 2024 Description
Nominal
%
Amount
TBS yang Diolah 1.463.439 1.381.677 81.762 5,9 Processed FFB
Produksi Minyak Sawit Mentah
333.092 324.857 8.235 2,5 Crude Palm Oil Production
(CPO)
Produksi Inti Sawit (PK) 52.197 50.787 1.410 2,8 Palm Kernel Production
Produksi Inti Sawit Mentah Crude Palm Kernel Oil (CPKO)
11.991 5.262 6.729 127,9
(CPKO) Production
Palm Kernel Expeller (PKE)
Produksi Bungkil Sawit (PKE) 15.803 6.862 8.941 130,3
Production
Tingkat Ekstraksi Minyak Sawit (%) 22,8 23,5 (0,7) (3,0) Oil Extraction Rate (%)
Tingkat Ekstraksi Inti Sawit (%) 3,6 3,7 (0,1) (2,7) Kernel Extraction Rate (%)
Tingkat Ekstraksi Minyak Inti
41,0 40,0 1,0 2,5 Kernel Oil Extraction Rate (%)
Sawit (%)
Volume Penjualan Minyak Sawit 339.465 314.457 25.008 8,0 Palm Oil Sales Volume
Volume Penjualan Inti Sawit 31.969 40.102 (8.133) (20,3) Palm Kernel Sales Volume
Volume Penjualan Minyak Inti
12.012 4.619 7.393 160,1 Palm Oil Sales Volume
Sawit
Harga Rata-Rata Minyak Sawit Average Price for Palm Oil
14.004 12.230 1.774 14,5
(dalam ribuan Rupiah per ton) (thousand Rupiah per ton)
Harga Rata-Rata Inti Sawit Average Price for Palm Kernel
11.243 6.782 4.461 65,8
(dalam ribuan Rupiah per ton) (thousand Rupiah per ton)
Harga Rata-Rata Minyak Inti Sawit Average Price for Palm Kernel Oil
24.696 19.461 5.235 26,9
(dalam ribuan Rupiah per ton) (thousand Rupiah per ton)
Nilai Penjualan Total Sales
5.421.392 4.211.482 1.209.110 28,7
(dalam jutaan Rupiah) (millions of Rupiah)
Perseroan mencatat peningkatan TBS yang diolah The Company recorded an increase in processed FFB
sebesar 5,90% atau 81,76 ribu ton, dari 1,38 juta of 5.90% or 81.76 thousand tons, from 1.38 million tons
ton pada tahun 2024 menjadi 1,46 juta ton pada in 2024 to 1.46 million tons in 2025. The increase in FFB
tahun 2025. Peningkatan volume TBS tersebut turut volume also drove an increase in CPO production by
mendorong kenaikan produksi CPO sebesar 2,50% 2.50% to 333.09 thousand tons from 324.86 thousand
menjadi 333,09 ribu ton dari sebelumnya 324,86 ribu tons previously. On the other hand, PK production
ton. Di sisi lain, produksi PK juga meningkat sebesar also increased by 2.80% to 52.20 thousand tons from
2,80% menjadi 52,20 ribu ton dari 50,79 ribu ton pada 50.79 thousand tons in the previous year. Meanwhile,
tahun sebelumnya. Sementara itu, tingkat ekstraksi the PK extraction rate declined to 3.60% from 3.70%,
PK menurun menjadi 3,60% dari 3,70%, dan tingkat and the CPO extraction rate also decreased to 22.80%
ekstraksi CPO juga turun menjadi 22,80% dari 23,50%. from 23.50%.
Pada tahun 2025, volume penjualan minyak kelapa In 2025, the Crude Palm Oil (CPO) sales volume
sawit (CPO) tercatat sebesar 339,47 ribu ton. Jumlah was recorded at 339.47 thousand tons. It shows
tersebut meningkat sebesar 8,0% dibandingkan an 8.0% increase compared to 314.46 thousand tons
tahun sebelumnya yang mencapai 314,46 ribu ton. recorded in the previous year.
Sedangkan, harga CPO Perseroan selama tahun Meanwhile, the Company’s CPO price in 2025
2025 tercatat mencapai Rp14,00 juta per ton, was recorded at Rp14.00 million per ton, a 14.5%
meningkat sebesar 14,5% dibandingkan tahun increase compared to Rp12.23 million per ton in 2024.
2024 yang tercatat sebesar Rp12,23 juta per ton. The average palm kernel (PK) price was recorded at
Harga rata-rata palm kernel (PK) tercatat sebesar Rp11.24 million per ton in 2025, increase compared to
Rp11,24 juta per ton pada tahun 2025, meningkat Rp6.78 million per ton recorded in 2024. Meanwhile,
90 Laporan Tahunan 2025 Annual Report
Page 93
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
dibandingkan tahun 2024 yang tercatat sebesar the average price of crude palm kernel oil (CPKO)
Rp6,78 juta per ton. Sementara, harga rata-rata crude was recorded at Rp24.70 million per ton in 2025, an
palm kernel (CPKO) tercatat sebesar Rp24,70 juta per increase compared to 2024, which was recorded at
ton pada tahun 2025, meningkat dibandingkan tahun Rp19.46 million per ton.
2024 yang tercatat sebesar Rp19,46 juta per ton.
Seiring dengan pengembangan produk dan In line with the product development and
komitmen Perseroan terhadap keberlanjutan, pada the Company’s commitment toward sustainability,
tahun 2025 Perseroan mulai menambah lini produk in 2025 the the Company began expanding
turunan kelapa sawit melalui pembangunan Kernel its palm oil derivative product line by initiating
Crushing Plant (KCP) yang berlokasi di Kutai Timur, the construction of Kernel Crushing Plant (KCP)
pada salah satu area kebun milik Entitas Anak. KCP located in East Kutai, within one of its Subsidiaries
ini memiliki kapasitas pengolahan sebesar 100 ton PK plantations. The KCP has a processing capacity of
per hari, yang diolah menjadi crude palm kernel oil 100 tons of PK per day, processed into crude palm
(CPKO) dan palm kernel expeller (PKE). Pada tahun kernel oil (CPKO) and palm kernel expeller (PKE).
2025, KCP memproduksi 11,99 ribu ton CPKO dan 15,80 In 2025, KCP produced 11.99 thousand tons of CPKO
ribu ton PKE. and 15.80 thousand tons of PKE.
Energi Terbarukan Renewable Energy
Pengelolaan energi terbarukan Perseroan dijalankan The Company manages its renewable energy via
melalui PT Daya Lestari (DL), salah satu Entitas Anak, PT Daya Lestari (DL), as one of its Subsidiaries, which
yang sejak 5 November 2024 telah mengoperasikan have been operating the biogas power plant (BPP)
biogas power plant (BPP) di area operasional within its operational areas since 5 November 2024.
perusahaan. Fasilitas ini mengonversi limbah cair This facility converts palm oil mill effluent (POME)
pabrik kelapa sawit (palm oil mill effluent/POME) into methane gas that is later used to generate
menjadi gas metana yang kemudian digunakan environmentally-friendly electricity.
untuk menghasilkan listrik ramah lingkungan.
Listrik yang dihasilkan dimanfaatkan untuk The electricity generated is used to support KCP
mendukung kegiatan operasional KCP serta pabrik operational activities, as well as other palm oil mills
kelapa sawit lainnya di bawah naungan Entitas under the Subsidiary. This initiative is an actual
Anak. Inisiatif ini menjadi langkah nyata dalam measure to reduce the dependency of fossil-based
mengurangi ketergantungan terhadap energi energy, while also expanding the utilization of
berbasis fosil, serta memperluas pemanfaatan renewable energy source.
sumber energi terbarukan.
Lebih dari sekadar efisiensi energi, pemanfaatan Beyond energy efficiency, waste utilization as new
limbah juga sebagai sumber daya baru yang source of energy also showcases the Company’s
mencerminkan komitmen Perseroan terhadap commitment toward greenhouse gases reduction,
pengurangan emisi gas rumah kaca, keberlanjutan environmental sustainability, and the circular
lingkungan, dan praktik ekonomi sirkular. Melalui economy practice. With the integration of KCP and
integrasi antara operasional KCP dan BPP, Perseroan BPP operations, the Company managed to improve
berhasil meningkatkan efisiensi, memaksimalkan its efficiency, maximizing the utilization of resources,
pemanfaatan sumber daya, serta memperkuat as well as strengthen its competitiveness in the palm
daya saing di sektor industri kelapa sawit. oil industry.
Entitas Anak ini juga secara berkelanjutan menjual This Subsidiary also continuously selling its excess
kelebihan listrik (excess power) kepada PT PLN power to PT PLN (Persero). This energy supply is
(Persero). Pasokan energi ini berasal dari pembangkit produced by power plants feed by palm oil waste,
berbasis limbah kelapa sawit yang berada di located in 2 main locations, namely PT Tanjung
2 lokasi utama, yaitu Pabrik PT Tanjung Buyu Perkasa Buyu Perkasa Plantation (TBP) Mill at Talisayan
Plantation (TBP) di Kecamatan Talisayan, Kabupaten District, Berau Regency, and PT Telen (TLN) Mill at
Berau, serta Pabrik PT Telen (TLN) di Kecamatan Karangan District, East Kutai Regency. Both units has
Karangan, Kabupaten Kutai Timur. Kedua unit a respective production capacity of 200 kW.
masing-masing memiliki kapasitas produksi sebesar
200 kW.
Laporan Tahunan 2025 Annual Report 91
Page 94
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Implementasi Ekonomi Sirkular Teladan Prima Agro
Circular Economy Implementation of Teladan Prima Agro
Pelepah Sawit
Palm Fonds
Kebun Kelapa Sawit
Palm Oil Plantation
POME
Pembangkit
Listrik Tenaga
Pengolahan Biogas
Kompos Biogas Power
Composting Plant
TKKS IPAL
Pengiriman
Shipping
Pabrik
Kelapa Sawit Rescue
Palm Oil Fiber & Shell
MillPlant
Minyak Sawit Mentah
Crude Palm Oil
Minyak Inti
Sawit Mentah
Crude Palm
Kernel Oil
Inti Sawit
Palm Kernel
Perumahan Karyawan
Employee Housing
Energi Listrik
Electrical
Energy
Pabrik Pengolahan
Inti Sawit
Kernel Crushing Plant
Bungkil Inti Sawit
Palm Kernel Expeller
POME : Palm Oil Mill Effluent (Limbah Cair Kelapa Sawit)
IPAL : Instalasi Pengolahan Air Limbah / Waste Water Treatment Plant (WWTP)
TKKS : Tandan Kosong Kelapa Sawit / Empty Fruits Bunches
92 Laporan Tahunan 2025 Annual Report
Page 95
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Pertumbuhan
Growth
Uraian 2025 2024 Description
Nominal
%
Amount
Penjualan Tenaga Listrik Lebih
- 149.413 (149.413) N/A Sale of Excess Power (kWh)
(kWh)
Nilai Penjualan (jutaan Rupiah) - 172 (172) N/A Sales Value (million Rupiah)
Implementasi Ekonomi Sirkular pada Implementation of Circular Economy
Kegiatan Operasional in Operational Activities
Perseroan secara konsisten memperkuat penerapan The Company consistently strengthening
ekonomi sirkular sebagai bagian dari strategi the implementation of circular economy as part of
keberlanjutan jangka panjang. Pada 5 November its long-term sustainability strategy. On 5 November
2024, KCP dan BPP di Kecamatan Muara Bengkal, 2024, the KCP and BPP in Muara Bengkal District,
Kutai Timur, telah mulai dioperasikan dan mulai East Kutai, has commenced the operations and
mendukung efisiensi energi dan pengelolaan limbah started supporting the integrated energy efficiency
secara terintegrasi. and waste management efforts.
Komitmen terhadap ekonomi sirkular tersebut The commitment toward circular economy is realized
diwujudkan melalui konsep closing the loop with closing the loop concept, by ensuring that waste
(menutup siklus) dengan memastikan limbah generated from FFB processing in fully optimized.
dari proses pengolahan TBS dimanfaatkan secara The Palm Oil Mill Effluent (POME) is processed in
optimal. Limbah cair kelapa sawit (palm oil mill the BPP to produce methane gas later used as
effluent/POME) diolah di BPP untuk menghasilkan prime mover of gas turbine to generate electricity.
gas metana, yang kemudian dimanfaatkan sebagai Meanwhile, empty fruit bunches are reused as
prime mover turbin gas dalam pembangkit listrik. organic fertilizer to maintain and enhancing soil
Sementara itu, tandan kosong digunakan kembali fertility in plantation areas.
sebagai pupuk organik untuk menjaga dan
meningkatkan kesuburan tanah di area perkebunan.
Pendekatan ini bertujuan untuk menghasilkan This approach aims to generate renewable energy
energi terbarukan dan mengurangi ketergantungan and reduce dependency to fossil-energy that
terhadap energi fosil yang berkontribusi pada emisi contributes to greenhouse gases (GHG) emissions.
gas rumah kaca (GRK). Inti kelapa sawit (palm palm kernel (PK) is also utilized to generate
kernel/PK) juga dimanfaatkan untuk menghasilkan commercial valued products, such as CPKO and PKE,
produk bernilai komersial, seperti CPKO dan PKE, as a part of implementation of zero waste principle.
sebagai bagian dari penerapan prinsip zero waste
(tanpa limbah).
Selain mengurangi dampak lingkungan, pendekatan Other than reducing the environmental impact,
ini turut menciptakan nilai ekonomi baru melalui this approach also creating new economic value
diversifikasi produk. Integrasi antara KCP dan via product diversification. The integration of KCP
BPP mencerminkan upaya Perseroan dalam and BPP shows Company’s efforts in optimizing
mengoptimalkan sumber daya, meningkatkan the resources, improving operational efficiency,
efisiensi operasional, serta memperkuat daya saing as well as enhancing competitiveness in
secara berkelanjutan. a sustainable manner.
Laporan Tahunan 2025 Annual Report 93
Page 96
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Profitabilitas
Profitability
(dalam % / in %)
Uraian 2025 2024 Description
Margin Laba Kotor 34,4 34,6 Gross Profit Margin
Margin Laba Usaha 23,1 26,4 Operating Profit Margin
Margin Laba Bersih 20,4 19,6 Net Profit Margin
Imbal Hasil atas Aset 18,4 14,6 Return on Assets
Imbal Hasil atas Ekuitas 30,4 26,3 Return on Equity
Sepanjang tahun 2025, kinerja profitabilitas Throughout 2025, the Company’s profitability
Perseroan menggambarkan kondisi yang baik. performance is in good condition. The gross profit
Margin laba kotor, margin laba usaha, serta margin margin, operating margin, and net profit margin
laba bersih masing-masing tercatat sebesar 34,4%, recorded at 34.4%, 23.1%, and 20.4%, respectively,
23,1%, dan 20,4%, mengalami sedikit penyesuaian slightly adjusted compared to 34.6%, 26.4%, and
dibandingkan tahun sebelumnya yang tercatat 19.6% recorded in the previous year.
sebesar 34,6%, 26,4%, dan 19,6%.
Adapun imbal hasil aset (ROA) dan imbal hasil atas Whereas, the return on assets (ROA) and return on
ekuitas (ROE) juga tercatat dalam kondisi yang baik, equity (ROE) are in good condition, at 18.4% and
masing-masing tercatat sebesar 18,4% dan 30,4%, 30.4% respectively, experiencing growth compared to
mengalami pertumbuhan dibandingkan tahun 14.6% and 26.3% recorded in the previous year.
sebelumnya yang tercatat sebesar 14,6% dan 26,3%.
Strategi Pengembangan Usaha Business Development Strategy
Tahun 2025 for 2025
Perseroan terus berupaya untuk meningkatkan The Company is striving to improve its business
strategi pengembangan usaha selama tahun 2025, development strategies throughout 2025,
di antaranya: by conducting the following:
1. Menjaga performa finansial TPA dengan 1. Maintaining TPA’s financial performance by
meningkatkan profitabilitas, likuiditas, dan improving profitability, liquidity, and solvability;
solvabilitas;
2. Meningkatkan pertumbuhan anorganik melalui 2. Improving inorganic growth by acquiring
akuisisi perusahaan yang bergerak di bidang companies engaging in palm oil sector;
kelapa sawit;
3. Meningkatkan volume produksi melalui perolehan 3. Enhancing production volume by acquiring
TBS bersumber dari petani plasma dan mandiri FFB from plasma and independent farmers
di sekitar lokasi pabrik kelapa sawit Perseroan, surrounding Company’s palm oil mill locations,
sebagai wujud praktik keberlanjutan Perseroan; as a realization of the Company’s sustainability
practice;
4. Memperbaiki infrastruktur dan sarana penunjang 4. Improving the infrastructure and production
produksi; serta supporting facilities; and
5. Menambah KCP dan BPP sebagai implementasi 5. Adding KCP and BPP as implementation of
komitmen keberlanjutan dan langkah awal sustainability commitment and initial step toward
hilirisasi produk berbasis kelapa sawit. downstreaming of palm oil based products.
94 Laporan Tahunan 2025 Annual Report
Page 97
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Tinjauan Keuangan
Financial Review
Informasi keuangan Perseroan mengacu pada Company financial information refers to
Laporan Keuangan Konsolidasian per 31 Desember the Consolidated Financial Statements as of
2025 dan 31 Desember 2024, yang telah diaudit 31 December 2025 and 31 December 2024, which
oleh Kantor Akuntan Publik (KAP) Purwanto, Susanti were audited by Public Accounting Firm (KAP)
& Surja. Laporan tersebut memperoleh opini wajar Purwanto, Susanti & Surja. This report received
dalam semua hal yang material dan ditandatangani an unqualified opinion in all material respects
oleh Dede Rusli (Registrasi Akuntan Publik No. AP.1716) and was signed by Dede Rusli (Public Accountant
pada tanggal 29 Oktober 2025. Registration No. AP. 1716) on 29 October 2025.
Laporan Posisi Keuangan Konsolidasian
Consolidated Statement of Financial Position
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Pertumbuhan
Growth
Uraian 2025 2024 Description
Nominal
%
Amount
Aset Lancar 1.588.830 1.766.580 (177.150) (10,1) Current Assets
Aset Tidak Lancar 4.429.202 3.897.865 531.337 13,6 Non-Current Assets
Total Aset 6.018.032 5.664.445 353.587 6,2 Total Assets
Liabilitas Jangka Pendek 1.425.414 1.572.692 (147.277) (9,4) Current Liabilities
Liabilitas Jangka Panjang 947.709 946.936 773 0,1 Non-Current Liabilities
Total Liabilitas 2.373.123 2.519.627 (146.504) (5,8) Total Liabilities
Ekuitas 3.644.909 3.144.818 500.091 15,9 Equity
Total Liabilitas dan Ekuitas 6.018.032 5.664.445 353.587 6,2 Total Liabilities and Equity
Aset Assets
Perseroan mencatatkan total aset sebesar In 2025, the Company recorded a total assets
Rp6,02 triliun di tahun 2025. Jumlah tersebut of Rp6.02 trillion. It is a 6.2% increase or equal to
meningkat sebesar 6,2% atau setara Rp353,59 Rp353.59 billion, compared to Rp5.66 trillion recorded
miliar, dibandingkan tahun 2024 yang tercatat in 2024. This increase was attributable to a decline in
sebesar Rp5,66 triliun. Peningkatan ini disebabkan current assets of 10.1% or equivalent to Rp177.15 billion,
oleh menurunnya aset lancar sebesar 10,1% atau which was offset by an increase in non-current
setara Rp177,15 miliar namun diimbangi dengan assets of 13.6% or equivalent to Rp531.34 billion.
meningkatnya aset tidak lancar sebesar 13,6% atau
setara dengan Rp531,34 miliar.
Total aset tersebut terdiri dari total aset lancar dan The total assets comprised of current assets and
total aset tidak lancar. Pada tahun 2025, total aset non-current assets. In 2025, total current assets
lancar tercatat sebesar Rp1,59 triliun, menurun was recorded at Rp1.59 trillion, a 10.1% decrease or
sebesar 10,1% atau setara Rp177,15 miliar, equal to Rp177.15 billion, compared to Rp1.77 trillion
dibandingkan tahun sebelumnya sebesar Rp1,77 in the previous year. This decrease was mainly
triliun. Penurunan ini terutama disebabkan oleh kas attributable to cash and cash equivalents of 31.3%
dan setara kas sebesar 31,3% atau setara dengan or equivalent to Rp152.2 billion, as well as a decrease
Rp152,2 miliar, serta penurunan piutang lain-lain in other receivables of 8.3% or equivalent to Rp30
sebesar 8,3% atau setara dengan Rp30 miliar. billion. The decrease was offset by an increase
Penurunan tersebut diimbangi oleh peningkatan in trade receivables of 38.6% or equivalent to
piutang dagang sebesar 38,6% atau setara dengan Rp22.4 billion and inventories of 1.8% or equivalent to
Rp22,4 miliar dan persediaan sebesar 1,8% atau setara Rp9.5 billion.
dengan Rp9,5 miliar.
Laporan Tahunan 2025 Annual Report 95
Page 98
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Sementara itu, total aset tidak lancar tercatat Meanwhile, total non-current assets was recorded at
sebesar Rp4,43 triliun di tahun 2025. Jumlah tersebut Rp4.43 trillion in 2025. It is a 13.6% increase or equal to
meningkat sebesar 13,6% atau setara Rp531,34 miliar, Rp531.34 billion, compared to Rp3.90 trillion recorded
dibandingkan tahun 2024 yang tercatat sebesar in 2024. This increase was largely attributable to
Rp3,90 triliun. Peningkatan ini disebabkan sebagian an increase in fixed assets of 18.2% or equivalent to
besar karena adanya peningkatan aset tetap Rp564.2 billion contributed by the acquisition of palm
sebesar 18,2% atau setara dengan Rp564,2 miliar yang oil plantations.
dikontribusikan dari akuisisi perkebunan kelapa sawit.
Liabilitas Liabilities
Liabilitas Perseroan menurun sebesar 5,8% atau The Company’s liabilities decreased by 5.8% or
setara Rp146,50 miliar, dari Rp2,52 triliun di tahun equal to Rp146.50 billion, from Rp2.52 trillion in 2024
2024 menjadi Rp2,37 triliun di tahun 2025. Kondisi ini to Rp2.37 trillion in 2025. This condition was caused
disebabkan oleh menurunnya total liabilitas jangka by 9.4% decrease of current liabilities or equal to
pendek sebesar 9,4% atau setara Rp147,28 miliar. Rp147.28 billion.
Liabilitas terdiri dari liabilitas jangka pendek dan Liabilities consists of current liabilities and
liabilitas jangka panjang. Pada tahun 2025, liabilitas non-current liabilities. In 2025, Company’s current
jangka pendek Perseroan tercatat sebesar Rp1,43 liabilities was recorded at Rp1.43 trillion, a 9.4% decline
triliun, menurun sebesar 9,4% atau setara Rp147.28 or equal to Rp147,28 billion compared to Rp1.57 trillion
miliar, dibandingkan tahun sebelumnya yang recorded in the previous year. This condition was
tercatat sebesar Rp1,57 triliun. Kondisi ini sebagian mainly attributable to a decrease in bank loans of
besar disebabkan oleh menurunnya utang bank 43.5% or equivalent to Rp146.84 billion.
sebesar 43,5% atau setara dengan Rp146,84 miliar.
Sementara itu, liabilitas jangka panjang Perseroan Meanwhile, Company’s non-current liabilities
tercatat sebesar Rp947,71 miliar di tahun 2025. Jumlah was recorded at Rp947.71 billion in 2025. It is a 0.1%
tersebut meningkat sebesar 0,1% atau setara Rp0,77 increase or equal to Rp0.77 billion compared to
miliar, dibandingkan tahun sebelumnya yang tercatat Rp946.94 billion recorded in the previous year.
sebesar Rp946,94 miliar. Peningkatan ini terutama This increase was mainly attributable to an increase
disebabkan oleh naiknya utang bank jangka panjang in long-term bank loans of 28.9% or equivalent to
sebesar 28,9% atau setara dengan Rp52,7 miliar, Rp52.7 billion, as well as employee benefit liabilities
serta liabilitas imbalan kerja sebesar 23,2% atau of 23.2% or equivalent to Rp63.35 billion. The increase
setara dengan Rp63,35 miliar. Peningkatan tersebut was partly offset by a decrease in lease liabilities
sebagian diimbangi oleh penurunan liabilitas sewa of 29.9% or equivalent to Rp90.3 billion, as well
sebesar 29,9% atau setara dengan Rp90,3 miliar, serta as deferred tax liabilities of 15.3% or equivalent to
liabilitas pajak tangguhan sebesar 15,3% atau setara Rp22 billion.
dengan Rp22 miliar.
Ekuitas Equity
Perseroan mencatatkan ekuitas sebesar Rp3,64 The Company recorded an equity of Rp3.64 trillion
triliun di tahun 2025, meningkat sebesar 15,9% atau in 2025, a 15.9% increase or equal to Rp500.09
setara Rp500,09 miliar, dibandingkan tahun 2024 billion, compared to Rp3.14 trillion recorded in 2024.
yang tercatat sebesar Rp3,14 triliun. Peningkatan ini This increase was due to 29.4% increase in
disebabkan karena adanya peningkatan saldo laba unappropriated retained earnings or equal to
belum ditentukan penggunaannya sebesar 29,4% Rp499.09 billion.
atau setara Rp499,09 miliar.
96 Laporan Tahunan 2025 Annual Report
Page 99
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statement of Profit or Loss and Other Comprehensive Income
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Pertumbuhan
Growth
Uraian 2025 2024 Description
Nominal
%
Amount
Pendapatan 5.421.392 4.211.481 1.209.910 28,7 Revenue
Beban Pokok Penjualan (3.557.801) (2.755.325) (802.476) 29,1 Cost of Goods Sold
Laba Bruto 1.863.590 1.456.156 407.434 28,0 Gross Profit
Laba (Rugi) atas Perubahan Nilai Gain (Loss) on the Changes in
(4.280) 86.258 (90.538) (105,0)
Wajar Aset Biologis the Fair Value of Biological Assets
Beban Penjualan dan Distribusi (236.202) (173.790) (62.412) 35,9 Selling and Distribution Expenses
General and Administrative
Beban Umum dan Administrasi (382.484) (258.644) (123.839) 47,9
Expenses
Penghasilan Operasi Lain 43.773 33.191 10.582 31,9 Other Operating Income
Beban Operasi Lain (33.707) (33.022) (685) 2,1 Other Operating Expenses
Laba Usaha 1.250.691 1.110.149 140.542 12,7 Operating Profit
Penghasilan Keuangan 14.337 16.002 (1.666) (10,4) Finance Income
Beban Keuangan (45.770) (67.775) 22.006 (32,5) Finance Expenses
Keuntungan dari Pembelian
172.479 - 172.479 N/A Gain on Bargain Purchase
dengan Diskon
Laba Sebelum Pajak Penghasilan 1.391.736 1.058.376 331.361 31,5 Profit Before Income Tax
Beban Pajak Penghasilan (285.122) (232.782) (52.340) 22,5 Income Tax Expense
Laba Tahun Berjalan 1.106.615 825.594 281.020 34,0 Profit for the Year
Penghasilan Komprehensif Lain Other Comprehensive Income
(8.648) 19.308 (27.956) (144,8)
Tahun Berjalan Setelah Pajak for the Year, Net of Tax
Total Penghasilan Total Comprehensive Income
1.097.966 844.902 253.065 30,0
Komprehensif Tahun Berjalan for the Year
Laba Tahun Berjalan yang Dapat Diatribusikan kepada:
Profit for the Year Attributable to:
Pemilik Entitas Induk 1.106.606 825.587 281.029 34,0 Owners of the Parent
Kepentingan Non-Pengendali 8 7 1 20,1 Non-Controlling Interests
Total Penghasilan Komprehensif Tahun Berjalan yang Dapat Diatribusikan kepada:
Total Comprehensive Income for the Year Attributable to:
Pemilik Entitas Induk 1.097.958 844.895 253.063 30,0 Owners of the Parent
Kepentingan Non-Pengendali 8 7 1 17,6 Non-Controlling Interests
Laba per Saham Dasar Basic Earnings per Share
85,48 63,77 21,71 34,0
(Angka Penuh) (Full Amount)
Pendapatan Revenue
Perseroan mencatatkan pendapatan di tahun 2025 In 2025, the Company recorded revenue of
sebesar Rp5,42 triliun, meningkat sebesar 28,7% Rp5.42 trillion, a 28.7% decrease or equal to
atau setara Rp1,21 triliun, dibandingkan tahun Rp1.21 trillion, compared to Rp4.21 trillion recorded
sebelumnya yang tercatat sebesar Rp4,21 triliun. in previous year. This was mainly influenced by
Hal ini sebagian besar dipengaruhi oleh adanya an increase in revenue from palm oil and palm kernel
peningkatan pendapatan dari minyak kelapa sawit amounting to Rp907.9 billion and Rp87.5 billion,
dan inti kelapa sawit masing-masing sebesar respectively.
Rp907,9 miliar dan Rp87,5 miliar.
Beban Pokok Penjualan Cost of Goods Sold
Pada tahun 2025, beban pokok penjualan tercatat In 2025, the recorded cost of goods sold was
sebesar Rp3,56 triliun, meningkat sebesar 29,1% Rp3.56 trillion, a 29.1% increase or equal to
atau setara Rp802,48 miliar, dibandingkan tahun Rp802.48 billion, compared to Rp2.76 trillion recorded
Laporan Tahunan 2025 Annual Report 97
Page 100
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
sebelumnya yang tercatat sebesar Rp2,76 triliun. in previous year. This condition was attributable to
Kondisi ini disebabkan oleh meningkatnya biaya an increase in direct production costs and indirect
produksi langsung dan biaya produksi tidak production costs, which was offset by adjustments in
langsung, serta diimbangi dengan penyesuaian finished goods inventory.
pada persediaan barang jadi.
Laba Bruto Gross Profit
Perseroan mencatatkan laba bruto sebesar Rp1,86 In 2025, the Company recorded Rp1.86 trillion of
triliun pada tahun 2025. Jumlah tersebut meningkat gross profit. It represents a 28,0% increase or equal to
sebesar 28,0% atau setara Rp407,43 miliar, Rp407.43 billion, compared to Rp1.46 trillion recorded
dibandingkan tahun sebelumnya yang tercatat in previous year. This condition was in line with
sebesar Rp1,46 triliun. Kondisi ini sejalan dengan the increase in palm oil prices.
meningkatnya harga minyak kelapa sawit.
Beban Umum dan Administrasi General and Administrative Expenses
Pada tahun 2025, Perseroan mencatatkan beban In 2025, the Company’s general and administrative
umum dan administrasi sebesar Rp382,48 miliar. expenses amounted to Rp382.48 billion. It represents
Jumlah tersebut meningkat sebesar 47,9% atau a 47.9% increase or equal to Rp123.84 billion
setara Rp123,84 miliar, dibandingkan tahun compared to Rp258.64 billion recorded in previous
sebelumnya yang tercatat sebesar Rp258,64 miliar. year. This condition was affected by an increase in
Kondisi ini dipengaruhi oleh meningkatnya sebagian most components of general and administrative
besar komponen beban umum dan administrasi. expenses.
Laba Usaha Operating Profit
Perseroan mencatatkan laba usaha tercatat The Company recorded operating profit of Rp1.25
sebesar Rp1,25 triliun di tahun 2025. Jumlah tersebut trillion in 2025. This amount increased by 12.7%, or
meningkat sebesar 12,7% atau setara Rp140,54 equivalent to Rp140.54 billion, compared to 2024,
miliar, dibandingkan tahun 2024 yang tercatat which recorded Rp1.11 trillion. This condition was
sebesar Rp1,11 triliun. Kondisi ini terutama didorong mainly driven by an increase in gross profit of
oleh kenaikan laba bruto sebesar Rp407,4 miliar. Rp407.4 billion. However, the increase in general
Namun demikian, peningkatan beban umum dan and administrative expenses as well as changes in
administrasi serta perubahan pada pendapatan other operating income and expenses also affected
dan beban operasi lainnya turut memengaruhi operating income performance throughout the year.
kinerja laba usaha sepanjang tahun.
Laba Sebelum Pajak Penghasilan Profit Before Income Tax
Perseroan mencatatkan laba sebelum pajak In 2025, the Company recorded profit before
penghasilan di tahun 2025 sebesar Rp1,39 triliun. income tax of Rp1.39 trillion. It represents a 31.5%
Jumlah tersebut meningkat sebesar 31,5% atau increase or equal to Rp331.36 billion compared
setara Rp331,36 miliar, dibandingkan tahun to Rp1.06 trillion recorded in previous year.
sebelumnya yang tercatat sebesar Rp1,06 triliun. This condition was influenced by an increase in
Kondisi ini dipengaruhi oleh meningkatnya laba operating income of Rp140.5 billion, a reduction
usaha sebesar Rp140,5 miliar, adanya pengurangan in finance costs of Rp20.3 billion, as well as a gain
pada beban keuangan sebesar Rp20,3 miliar, serta from bargain purchase arising from an acquisition
adanya keuntungan dari akuisisi pembelian dengan amounting to Rp172.4 billion.
diskon sebesar Rp172,4 miliar.
Beban Pajak Penghasilan Income Tax Expense
Pada tahun 2025, beban pajak penghasilan sebesar In 2025, the income tax expense amounted to
Rp285,12 miliar, meningkat sebesar 22,5% atau setara Rp285.12 billion, a 22.5% decrease or equal to
Rp52,34 miliar, dibandingkan tahun sebelumnya Rp52.34 billion, compared to Rp232.78 billion recorded
yang tercatat sebesar Rp232,78 miliar. Kondisi ini in previous year. This condition was in line with
sejalan dengan meningkatnya laba sebelum pajak the increase in the Company’s profit before income
penghasilan Perseroan. tax.
98 Laporan Tahunan 2025 Annual Report
Page 101
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Laba Tahun Berjalan Profit for the Year
Laba tahun berjalan mengalami peningkatan The profit for year increased by 34.0% or equal to
sebesar 34,0% atau setara Rp281,02 miliar, dari Rp281.02 billion, from Rp825.59 billion in 2024 to
Rp825,59 miliar di tahun 2024 menjadi Rp1,11 triliun Rp1.11 trillion in 2025. This was mainly affected by
di tahun 2025. Hal ini terutama dipengaruhi oleh the increase in operating income, the decrease
meningkatnya laba usaha, menurunnya beban in finance costs, as well as the gain from bargain
keuangan, serta adanya keuntungan dari akuisisi purchase arising from an acquisition.
pembelian dengan diskon.
Laporan Arus Kas Konsolidasian
Consolidated Statement of Cash Flows
(dalam jutaan Rupiah, kecuali dinyatakan lain / in millions of Rupiah, unless otherwise stated)
Pertumbuhan
Growth
Uraian 2025 2024 Description
Nominal
%
Amount
Arus Kas Bersih yang Diperoleh Cash Flows Provided by
1.544.117 1.140.257 403.895 35,4
dari Aktivitas Operasi Operating Activities
Arus Kas Bersih yang Digunakan Cash Flows Used in
(515.487) (415.471) (100.016) 24,1
untuk Aktivitas Investasi Investing Activities
Arus Kas Bersih yang Digunakan Cash Flows Used in
(1.180.867) (821.536) (359.331) 43,7
untuk Aktivitas Pendanaan Financing Activities
Penurunan Neto Kas dan Decrease in Cash and
(152.237) (96.750) (55.487) 57,3
Setara Kas Cash Equivalents
Net Impact of Exchange Rates
Dampak Neto Perubahan Nilai
35 42 (7) (17,4) Changes on Cash and
Tukar atas Kas dan Setara Kas
Cash Equivalents
Cash and Cash Equivalents at
Kas dan Setara Kas Awal Tahun 486.588 583.295 (96.708) (16,6)
Beginning of Year
Cash and Cash Equivalents at
Kas dan Setara Kas Akhir Tahun 334.386 486.588 (152.202) (31,3)
End of Year
Arus Kas Bersih yang Diperoleh dari Cash Flows Provided by
Aktivitas Operasi Operating Activities
Perseroan memperoleh kas bersih dari aktivitas In 2025, the Company obtained cash flows
operasi sebesar Rp1,54 triliun di tahun 2025. Jumlah provided by operating activities amounted to
tersebut meningkat sebesar 35,4% atau setara Rp1.54 trillion. It represents a 35.4% increase or equal to
Rp403,90 miliar, dibandingkan tahun sebelumnya Rp403.90 billion, compared to Rp1.14 trillion recorded
yang tercatat sebesar Rp1,14 triliun. Hal ini terutama in previous year. This was mainly attributable to
disebabkan oleh meningkatnya pembayaran increased payments to suppliers and employees as
kepada pemasok dan karyawan serta pembayaran well as corporate income tax payments amounting
pajak penghasilan badan sebesar Rp838,7 miliar. to Rp838.7 billion. However, this condition was offset
Namun demikian, kondisi tersebut diimbangi oleh by an increase in receipts from customers amounting
peningkatan penerimaan dari pelanggan sebesar to Rp1.23 trillion.
Rp1,23 triliun.
Arus Kas Bersih yang Digunakan untuk Cash Flows Used in Investing Activities
Aktivitas Investasi
Pada tahun 2025, kas bersih yang digunakan untuk In 2025, cash flows used in investing activities
investasi mencapai Rp515,49 miliar. Jumlah tersebut amounted to Rp515.49 billion. It represents a 24.1%
mengalami kenaikan sebesar 24,1% atau setara increase or equal to Rp100.02 billion, compared
Rp100,02 miliar, dibandingkan tahun sebelumnya to Rp415.47 billion recorded in previous year.
yang tercatat sebesar Rp415,47 miliar. Kondisi ini This condition was largely attributable to the
sebagian besar disebabkan oleh adanya akuisisi acquisition of a palm oil plantation company.
perusahaan perkebunan sawit.
Laporan Tahunan 2025 Annual Report 99
Page 102
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Arus Kas Bersih yang Digunakan untuk Cash Flows Used in Financing Activities
Aktivitas Pendanaan
Pada tahun 2025, Perseroan menggunakan kas In 2025, the Company recorded cash flows used
bersih untuk aktivitas pendanaan tercatat sebesar in financing activities amounted to Rp1.18 trillion,
Rp1,18 triliun, meningkat sebesar 43,7% atau setara representing an increase of 43.7% or equal to
Rp359,33 miliar, dibandingkan tahun 2024 yang Rp359.33 billion, compared to Rp821.54 billion in 2024.
mencapai Rp821,54 miliar. Kondisi ini sebagian besar This condition was largely attributable to an increase
disebabkan oleh kenaikan pembagian dividen kas in cash dividend distributions amounting to Rp439.4
sebesar Rp439,4 miliar, namun diimbangi dengan billion, which was partly offset by a decrease in bank
penurunan pada pembayaran utang ke bank loan repayments of Rp82 billion.
sebesar Rp82 miliar.
Kemampuan Membayar Utang
Debt Repayment Ability
Evaluasi terhadap kemampuan pembayaran utang The Company’s debt repayment ability is evaluated
Perseroan dilakukan melalui analisis rasio likuiditas through liquidity ratios and solvency ratios analysis,
dan rasio solvabilitas sebagaimana diungkapkan as outlined in the below table.
pada tabel berikut.
(dalam x / in x)
Uraian 2025 2024 Description
Rasio Likuiditas Liquidity Ratios
Rasio Lancar 1,1 1,1 Current Ratio
Rasio Kas 0,2 0,3 Cash Ratio
Rasio Solvabilitas Solvency Ratios
Rasio Liabilitas terhadap Aset 0,4 0,4 Liabilities to Assets Ratio
Rasio Liabilitas terhadap Ekuitas 0,7 0,8 Liabilities to Equity Ratio
Rasio Likuiditas Liquidity Ratios
Kemampuan Perseroan dalam memenuhi kewajiban The Company’s ability to meet its short-term
jangka pendek diukur melalui rasio likuiditas, yang obligations is measured through the liquidity
terdiri dari rasio lancar dan rasio kas. Pada tahun ratios, that consist of current ratio and cash ratio.
2025, rasio lancar tercatat sebesar 1,1 kali, tidak In 2025, the current ratio was recorded at 1.1 times,
mengalami perubahan dari tahun 2024 yang juga unchanged from 2024, which was also recorded
tercatat sebesar 1,1 kali. Sementara itu, rasio kas at 1.1 times. Meanwhile, the 2025 cash ratio was
tercatat sebesar 0,2 kali di tahun 2025, mengalami recorded at 0.2 times, changed compared to 2024.
perubahan dibandingkan tahun 2024.
Rasio Solvabilitas Solvency Ratios
Untuk mengukur kemampuan memenuhi kewajiban To measure its ability to meet long-term obligations,
jangka panjang, Perseroan menghitung rasio the Company is calculating the liabilities to
liabilitas terhadap aset dan rasio liabilitas terhadap assets ratio and liabilities to equity ratio. In 2025,
ekuitas. Pada tahun 2025, rasio liabilitas terhadap the liabilities to assets ratio was recorded at
aset tercatat sebesar 0,4 kali, tidak mengalami 0.4 times, unchanged from previous year. Meanwhile,
100 Laporan Tahunan 2025 Annual Report
Page 103
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
perubahan seperti tahun sebelumnya. Sedangkan, the 2025 liabilities to equity ratio was recorded at
rasio liabilitas terhadap ekuitas tercatat sebesar 0.7 times, decreased compared to 0.8 times
0,7 kali di tahun 2025, mengalami penurunan recorded in the previous year.
dibandingkan tahun sebelumnya yang tercatat
sebesar 0,8 kali.
Tingkat Kolektibilitas Piutang
Accounts Receivable Collection Rate
Uraian 2025 2024 Description
Rasio Rata-Rata Lama
5 5 Average Collection Period (days)
Penagihan (hari)
Rasio Perputaran Piutang (x) 79,3 93,6 Receivables Turnover Ratio (x)
Perseroan membutuhkan rata-rata lama penagihan In 2025, the Company required an average
selama 5 hari di tahun 2025, di mana rata-rata collection period of 5 days, which was at the same
penagihan berada pada tingkat yang sama level as the previous year, also recorded at 5 days.
dibandingkan tahun sebelumnya yang tercatat Meanwhile, the receivable turnover rate was
selama 5 hari. Adapun rasio perputaran piutang recorded at 79.3 times, decreased compared to 93.6
tercatat sebesar 79,3 kali, menurun dibandingkan times recorded in previous year.
tahun sebelumnya yang tercatat sebesar 93,6 kali.
Struktur Permodalan
Capital Structure
Dalam rangka menjaga stabilitas keuangan In maintaining its long-term financial stability,
jangka panjang, Perseroan terus mengelola the Company continuous to manage its capital
struktur permodalan secara hati-hati dan responsif structure cautiously and responsively against
terhadap kondisi eksternal. Hal ini dilakukan melalui the external conditions. This is carried out via
pemantauan situasi ekonomi dan industri, serta monitoring of the economic and industry situations,
optimalisasi sumber pendanaan dari Pemegang as well as optimizing the funding sources from
Saham yang disesuaikan dengan kebijakan yang Shareholders that continuously adjusted to
berlaku. Evaluasi atas struktur modal dilakukan the applicable policies. The capital structure is
melalui indikator rasio utang terhadap modal. evaluated through the debt-to-equity ratio indicator.
Sepanjang tahun 2025, struktur permodalan Throughout 2025, the Company’s capital structure
Perseroan tetap sehat dan seimbang. Rasio remained sound and balanced. The total
total liabilitas terhadap ekuitas tercatat sebesar liabilities-to-equity ratio reached 0.7 times, while
0,7 kali, sementara rasio utang bank terhadap the bank-debt-to-equity ratio increased to
ekuitas mengalami peningkatan menjadi 0,23 kali, 0.23 times, from 0.19 times recorded in the previous
dibandingkan tahun sebelumnya yang tercatat year. It reflects better efficiency in the management
sebesar 0,19 kali. Hal ini menandakan peningkatan of financial obligations.
efisiensi dalam pengelolaan kewajiban keuangan.
Laporan Tahunan 2025 Annual Report 101
Page 104
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Ikatan Material terkait Investasi
Barang Modal
Material Commitments related to Capital
Goods Investments
Berikut informasi terkait investasi barang modal Following is the information related to the Company’s
Perseroan dalam 2 tahun terakhir. capital goods investments made over the past 2 years.
(dalam jutaan Rupiah / in millions of Rupiah)
Uraian 2025 2024 Description
Tanaman Produktif Bearer Plants
Telah Menghasilkan 478.890 - Mature
Belum Menghasilkan - 6.450 Immature
Tanah 87.990 27.270 Land
Bangunan dan Prasarana 18.934 252.237 Buildings and Facilities
Mesin dan Peralatan 2.405 72.433 Machinery and Equipment
Alat Berat dan Kendaraan 6.756 - Heavy Equipment and Vehicles
Perabot dan Peralatan Kantor 620 13.050 Office Supplies
Aset dalam Penyelesaian - 30.268 Assets Under Construction
Total 595.596 401.708 Total
Aspek Pemasaran
Marketing Aspect
Strategi Pemasaran Marketing Strategy
Sepanjang tahun 2025, Perseroan terus memperkuat Throughout 2025, the Company continuous to
portofolio produk, tidak hanya melalui produksi CPO strengthen its product portfolio, not only through
dan PK, tetapi juga dengan mengembangkan produk CPO and PK production, but also by developing
turunan lainnya, seperti CPKO dan PKE. Sejalan other derivative products, such as CPKO and PKE.
dengan hal tersebut, Perseroan secara konsisten Accordingly, the Company is consistently continue
melanjutkan penerapan strategi pemasaran yang implementing comprehensive marketing strategies
komprehensif dari tahun ke tahun, antara lain year after year, including through the following:
melalui:
1. Pemasaran seluruh komoditas yang dihasilkan 1. The marketing of all the commodities produced
oleh Perseroan dilaksanakan dengan cara by the Company is done through direct selling
penjualan langsung tanpa pihak ketiga dan without third parties, and negotiating shipment
melakukan negosiasi ketentuan pengiriman terms for each sale;
pada tiap penjualan;
2. Keragaman penjualan ke beberapa pembeli 2. Diversifying sales to non-single buyers with
(non-single buyer) dengan syarat dan ketentuan competitive sales terms and conditions;
penjualan yang kompetitif;
102 Laporan Tahunan 2025 Annual Report
Page 105
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
3. Menggunakan standar referensi harga 3. Using commodity price reference standards, both
komoditas baik referensi harga nasional maupun national and international; and
internasional; dan
4. Bekerja sama dengan pihak ketiga penguji 4. Collaborating with third-party commodity quality
kualitas komoditas yang bersertifikasi nasional certifiers that are nationally and internationally
dan internasional untuk menjaga kualitas mutu certified to maintain product quality.
produk.
Pangsa Pasar Market Share
Perseroan terus memperluas cakupan pasar The Company continues to expand its domestic
domestik dengan menjangkau pelanggan utama market coverage by targeting main customers from
dari berbagai wilayah strategis, seperti Kalimantan various strategic areas, such as East Kalimantan,
Timur, Kalimantan Barat, Jawa Timur, dan Sulawesi West Kalimantan, East Java, and North Sulawesi.
Utara. Fokus pemasaran diarahkan kepada The marketing focus is oriented toward the main
produsen utama di industri pengolahan CPO dan PK producers in the national CPO and PK processing
nasional. Pada tahun 2025, Wilmar Group tercatat industry. In 2025, Wilmar Group was recorded as
sebagai pembeli terbesar dengan kontribusi sekitar the largest buyer by contributing around 30% to
30% terhadap total penjualan. Wings Group dan KPN the total sales. Wings Group and KPN Group followed
Group menyusul dengan kontribusi masing-masing with respective contribution of around 15%.
sekitar 15%.
Berikut merupakan sebaran wilayah target utama Following are the distribution of main sales target
penjualan Perseroan dan Entitas Anak: areas of the Company and its Subsidiaries:
2
1 6
4
3
5
Grup
1 Perseroan
The
Company’s
Group
Refinery Pihak Ketiga di Bontang, Kalimantan Timur Refinery Pihak Ketiga di Gresik, Jawa Timur
2 Third-party Refineries in Bontang, East Kalimantan 5 Third-party Refineries in Gresik, East Java
Refinery Pihak Ketiga di Balikpapan, Kalimantan Timur Refinery Pihak Ketiga di Sulawesi Utara (hanya PK)
3 Third-party Refineries in Balikpapan, East Kalimantan 6 Third-party Refineries in North Sulawesi (only PK)
Refinery Pihak Ketiga di Benua Puhun, Kalimantan Timur
4 Third-party Refineries in Balikpapan, East Kalimantan
Laporan Tahunan 2025 Annual Report 103
Page 106
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Kebijakan dan Pembagian Dividen
Dividend Policy and Distribution
Kebijakan Dividen Dividend Policy
Kebijakan dividen Perseroan mengacu pada The Company is referring its dividend policy in
Undang-Undang No. 40 Tahun 2007 tentang accordance with Law No. 40 of 2007 on Limited
Perseroan Terbatas serta ketentuan dalam Liabilities Companies, and provisions in the Articles
Anggaran Dasar Perseroan. Dalam pelaksanaannya, of Association of the Company. In practice, these
kebijakan ini juga mempertimbangkan beberapa policies also consider several key factors, such
faktor penting, seperti saldo laba ditahan, kondisi as retained earnings, financial condition, liquidity,
keuangan, likuiditas, prospek usaha, dan kebutuhan business prospects, and cash requirements of
kas Perseroan. the Company.
Pembagian dividen interim dilakukan berdasarkan The distribution of interim dividend is conducted
persetujuan Dewan Komisaris dan Direksi, sementara based on the approval from the Board of
dividen tunai ditetapkan melalui keputusan Rapat Commissioners and the Board of Directors, while
Umum Pemegang Saham (RUPS). Dividen tunai cash dividend is determined through General
diberikan kepada Pemegang Saham yang tercatat Meeting of Shareholders (GMS) resolution. The cash
pada tanggal pencatatan (recording date) dan dividend is provided to Shareholders registered on
dikenakan pajak penghasilan sesuai peraturan the recording date and subjected to income tax
perpajakan yang berlaku, termasuk bagi Pemegang based on the applicable taxation regulations,
Saham yang berdomisili di luar negeri. also apply to Shareholders residing abroad.
Di sisi lain, pembagian dividen interim hanya dapat On the other hand, interim dividend can only be
dilakukan jika tidak menyebabkan nilai aset bersih distributed if they do not cause the Company’s net
Perseroan menjadi lebih rendah dari total modal assets to fall below the total paid-up capital and
disetor dan cadangan wajib. Apabila setelah mandatory reserves. If the Company experienced
pembagian dividen interim Perseroan mengalami a loss following the distribution of interim dividend,
kerugian, Pemegang Saham wajib mengembalikan Shareholders are required to return the dividend
dividen yang telah diterima. Dalam hal ini, received. In this case, the Board of Commissioners
Dewan Komisaris dan Direksi bertanggung jawab and the Board of Directors are responsible to ensure
memastikan proses pengembalian berjalan sesuai that the return process is running according to
ketentuan yang berlaku. the applicable regulations.
Pembagian Dividen Dividend Distribution
Berikut uraian mengenai pembagian dividen yang Following is description of dividend distribution
telah dilakukan oleh Perseroan. already conducted by the Company.
Uraian Total Dividen
Total Dividen Rasio
Tahun Pembagian Tanggal per Lembar
Tanggal per Tahun Dividen
Buku Dividen Pengumuman Saham
Pembayaran Total Dividend Dividend
Fiscal Dividend Announcement Total Dividend
Payout Date in the Year Ratio
Year Distribution Date per Share
(Rp) (%)
Details (Rp)
31 Mei 2022 29 Juni 2022
2021 Final 6,17 79.880.091.334 15,2
31 May 2022 29 June 2022
5 Mei 2023 30 Mei 2023
2022 Final 13,52 175.037.088.304 30,5
5 May 2023 30 May 2023
104 Laporan Tahunan 2025 Annual Report
Page 107
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Uraian Total Dividen
Total Dividen Rasio
Tahun Pembagian Tanggal per Lembar
Tanggal per Tahun Dividen
Buku Dividen Pengumuman Saham
Pembayaran Total Dividend Dividend
Fiscal Dividend Announcement Total Dividend
Payout Date in the Year Ratio
Year Distribution Date per Share
(Rp) (%)
Details (Rp)
8 Mei 2024 21 Mei 2024
2023 Final 12,21 158.077.133.742 35,0
8 May 2024 21 May 2024
24 April 2025 15 Mei 2025
2024 Final 31 401.342.436.200 48,6
24 April 2025 15 May 2025
3 Oktober 2025 23 Oktober 2025
2025 Interim 15,5 200.671.218.100 18,1
3 October 2025 23 October 2025
Realisasi Penggunaan Dana Hasil
Penawaran Umum Perdana
Realization of the Use of Proceeds from
the Initial Public Offering
Laporan Realisasi Penggunaan Dana (LRPD) dari The Report on the Realization of the Use of Proceeds
hasil Penawaran Umum Perdana Saham telah (LRPD) from the Initial Public Offering has been
disampaikan secara berkala kepada otoritas sesuai submitted regularly to the authorities, in accordance
dengan ketentuan Peraturan Otoritas Jasa Keuangan with the Financial Services Authority Regulation
(POJK) No. 30/POJK.04/2015 tanggal 16 Desember (POJK) No. 30/POJK.04/2015 dated 16 December 2015.
2015. Perseroan juga telah mempublikasikan laporan The Company has published the report in 2025 with
tersebut pada tahun 2025 dengan rincian sebagai the following details:
berikut:
Nilai Realisasi Hasil Penawaran Umum
Realisasi
Public Offering Proceeds Rencana
Penggunaan
Jenis Penggunaan
Dana
Penawaran Tanggal Total Hasil Dana
Biaya Menurut Sisa Dana
Umum Efektif Penawaran Hasil Menurut
Penawaran Prospektus Remaining
Type of Effective Umum Realisasi Prospektus
Umum Actual Proceeds
Public Date Total Bersih Funding
Public Funding
Offering Proceeds Net Usage Plan in
Offering Usage as per
from Public Proceeds Prospectus
Expenditures Prospectus
Offering
Penawaran
Umum
31 Maret
Perdana
2022
Saham 300.359.496.000 14.754.919.060 285.604.576.940 285.604.576.940 220.324.250.092 65.280.326.848
31 March
Initial Public
2022
Offering of
Shares
Laporan Tahunan 2025 Annual Report 105
Page 108
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Perbandingan Target dan Realisasi 2025
Target and Achievement Comparison in 2025
Penyusunan strategi yang adaptif serta The formulation of adaptive strategies and
implementasi yang konsisten menjadi faktor kunci consistent implementation were key factors in driving
dalam mendorong pencapaian kinerja operasional the achievement of the Company’s operational and
dan finansial Perseroan sepanjang tahun 2025. financial performance throughout 2025.
Dari sisi operasional, produksi TBS yang berasal From an operational perspective, fresh fruit
dari kebun inti dan plasma pada tahun 2025 bunch (FFB) production from nucleus and plasma
tercatat sebesar 1,27 juta ton, atau lebih rendah plantations in 2025 amounted to 1.27 million tons,
4,4% dibandingkan dengan target yang ditetapkan. or 4.4% below the established target. Meanwhile,
Sementara itu, total produksi CPO dan PK mencapai total production of CPO and palm kernel (PK)
333,09 ribu ton, atau lebih rendah 7,6% dari target. reached 333.09 thousand tons, or 7.6% below the
Capaian tersebut dipengaruhi oleh sejumlah target. These results were influenced by several
faktor, termasuk dinamika kondisi iklim serta upaya factors, including climatic conditions and ongoing
optimalisasi operasional yang dilakukan secara operational optimization efforts. In terms of product
berkelanjutan. Di sisi diversifikasi produk, PKO dan PKE diversification, palm kernel oil (PKO) and palm kernel
sepanjang tahun 2025 terus menunjukkan kinerja expeller (PKE) continued to demonstrate stable
yang stabil. Hingga akhir tahun, volume produksi performance throughout 2025. By year-end, CPKO
CPKO tercatat sebesar 11,99 ribu ton dan PKE sebesar production volume was recorded at 11.99 thousand
15,80 ribu ton, mencerminkan keberlanjutan strategi tons and PKE at 15.80 thousand tons, reflecting
diversifikasi produk yang memberikan nilai tambah the sustainability of the product diversification
bagi Perseroan. strategy that provides added value to the Company.
Dari aspek finansial, Perseroan membukukan From a financial perspective, the Company
pendapatan sebesar Rp5,42 triliun pada tahun recorded revenue of Rp5.42 trillion in 2025,
2025, meningkat 28,7% dibandingkan dengan an increase of 28.7% compared to the previous year.
tahun sebelumnya. Kinerja tersebut didorong This performance was driven by movements in
oleh pergerakan harga jual rata-rata CPO dan PK, the average selling prices of CPO and PK, as well as
serta pengelolaan penjualan yang lebih optimal. more optimal sales management. The Company’s
EBITDA Perseroan juga mencatatkan pertumbuhan EBITDA also grew by 27.2% to Rp1.76 trillion, or 36.6%
sebesar 27,2% menjadi Rp1,76 triliun, atau 36,6% di above the established target. In line with this,
atas target yang ditetapkan. Sejalan dengan itu, laba the Company’s net profit increased by 34.4% to
bersih Perseroan meningkat sebesar 34,4% menjadi Rp1.11 trillion, exceeding the target by 51.9%.
Rp1,11 miliar, melampaui target yang ditetapkan
sebesar 51,9%.
Sebagai bagian dari evaluasi kinerja keuangan, As part of the evaluation of financial performance,
Perseroan juga membandingkan target atau the Company also compared the capital structure
proyeksi struktur modal yang ditetapkan pada awal targets or projections set at the beginning of
tahun buku dengan realisasi yang dicapai hingga the fiscal year with the realization achieved by
akhir tahun 2025. Struktur modal Perseroan tetap the end of 2025. The Company’s capital structure
terjaga dalam kondisi sehat dan efektif, tercermin remained healthy and effective, as reflected in
dari rasio total liabilitas terhadap ekuitas sebesar the total liabilities to equity ratio of 0.7 times,
0,7 kali, dibandingkan dengan target awal sebesar compared to the initial target of 1 time. Meanwhile,
1 kali. Sementara itu, rasio utang bank terhadap the bank debt to equity ratio was recorded at
ekuitas tercatat sebesar 0,12 kali, dengan ketentuan 0.12 times, with a maximum threshold of 3 times,
maksimal sebesar 3 kali, mencerminkan kebijakan reflecting prudent funding management policies
pengelolaan pendanaan yang prudent serta and the Company’s commitment to maintaining
komitmen Perseroan dalam menjaga keberlanjutan long-term financial sustainability.
keuangan jangka panjang.
106 Laporan Tahunan 2025 Annual Report
Page 109
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Secara keseluruhan, kinerja positif sepanjang Overall, the positive performance throughout 2025
tahun 2025 menunjukkan bahwa langkah strategis demonstrates that the Company’s strategic steps
Perseroan dalam meningkatkan efisiensi operasional, in improving operational efficiency, leveraging
memanfaatkan teknologi, serta memperkuat technology, and strengthening product diversification
diversifikasi produk telah memberikan hasil yang have delivered optimal results. By continuing to
optimal. Dengan tetap berpegang pada prinsip adhere to the principles of sustainability and the
keberlanjutan dan ekonomi sirkular, Perseroan circular economy, the Company remains optimistic
optimis dapat mempertahankan kinerja yang solid about maintaining solid performance and continuing
dan terus menciptakan nilai jangka panjang bagi to create long-term value for all stakeholders.
seluruh pemangku kepentingan.
Prospek Usaha di Tahun 2026
Business Prospects in 2026
Memasuki tahun 2026, industri kelapa sawit Indonesia Entering 2026, Indonesia’s palm oil industry is
diproyeksikan menghadapi dinamika usaha yang projected to face increasingly complex business
semakin kompleks seiring dengan pertumbuhan dynamics, as demand growth is faster than supply
permintaan yang lebih cepat dibandingkan expansion. Based on the publication Indonesian
peningkatan pasokan. Berdasarkan publikasi Outlook Palm Oil Industry Outlook 2026 by Indonesia Palm
Industri Sawit Indonesia 2026 oleh Indonesia Palm Oil Strategic Studies (IPOSS), global CPO production
Oil Strategic Studies (IPOSS), produksi CPO global is estimated to reach approximately 84.1 million
diperkirakan mencapai sekitar 84,1 juta ton pada tons in 2026, increasing by around 2.6% compared
2026, meningkat sekitar 2,6% dibandingkan tahun to 2025, with contributions from Indonesia and
2025, dengan kontribusi Indonesia dan Malaysia Malaysia accounting for approximately 83% of
mencapai sekitar 83% dari total pasokan dunia. total global supply. On the other hand, production
Di sisi lain, pertumbuhan produksi cenderung bersifat growth is expected to remain moderate due to
moderat karena keterbatasan ekspansi lahan, limited land expansion, a high proportion of aging
tingginya proporsi tanaman tua, serta pengaruh plantations, and the impact of climate variability.
variabilitas iklim. Kondisi tersebut terjadi di tengah These conditions occur amid a continued upward
tren peningkatan permintaan CPO global yang terus trend in global CPO demand driven by the food,
didorong oleh sektor pangan, oleokimia, dan energi oleochemical, and renewable energy sectors, which
terbarukan, sehingga berpotensi menjaga harga is expected to keep CPO prices at relatively strong
CPO pada level yang relatif kuat namun sensitif levels, albeit sensitive to policy changes and supply
terhadap perubahan kebijakan dan keseimbangan and demand dynamics.
pasokan dan permintaan.
Dari sisi permintaan, IPOSS mencatat bahwa From the demand perspective, IPOSS notes that
konsumsi minyak sawit global pada tahun 2026 global palm oil consumption in 2026 is projected
diproyeksikan meningkat sejalan dengan penguatan to increase in line with the strengthening of the
sektor non-pangan, khususnya bioenergi. Konsumsi non-food sector, particularly bioenergy. CPO
CPO untuk kebutuhan non-pangan diperkirakan consumption for non-food purposes is estimated
meningkat dari sekitar 37,3% pada 2025 menjadi to rise from approximately 37.3% in 2025 to 38.5% in
38,5% pada 2026, seiring dengan ekspansi program 2026, along with the expansion of biodiesel programs
biodiesel di berbagai negara. Secara domestik, in various countries. Domestically, the Indonesian
Gabungan Pengusaha Kelapa Sawit Indonesia Palm Oil Association (GAPKI) and IPOSS project that
(GAPKI) dan IPOSS memperkirakan bahwa rencana the planned implementation of the B50 biodiesel
penerapan mandatori biodiesel B50 berpotensi mandate could increase biodiesel consumption by
meningkatkan konsumsi biodiesel sekitar 2,2 juta ton approximately 2.2 million tons in 2026 compared to
pada 2026 dibandingkan tahun sebelumnya, yang the previous year, which would significantly increase
akan mendorong penyerapan CPO di dalam negeri domestic CPO absorption. This increase in domestic
Laporan Tahunan 2025 Annual Report 107
Page 110
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
secara signifikan. Peningkatan konsumsi domestik consumption is expected to limit CPO export volumes,
tersebut diperkirakan akan membatasi volume although export values are likely to remain supported
ekspor CPO, meskipun secara nilai tetap didukung by relatively stable prices.
oleh harga yang relatif terjaga.
Di sisi perdagangan, IPOSS memproyeksikan bahwa From a trade perspective, IPOSS projects that
neraca perdagangan CPO dan produk turunannya the trade balance of CPO and its derivative products
pada 2026 berpotensi mengalami penurunan in 2026 may experience a slight decline, in line with
tipis, seiring dengan berkurangnya volume ekspor reduced export volumes due to higher domestic
akibat peningkatan konsumsi domestik. Meskipun consumption. Nevertheless, the palm oil sector is
demikian, sektor kelapa sawit tetap menjadi salah expected to remain one of the main contributors to
satu kontributor utama neraca perdagangan the national trade balance, with the trade balance
nasional, dengan nilai neraca perdagangan CPO value of CPO and its derivatives recorded at
dan turunannya tercatat mencapai sekitar USD25,6 approximately USD25.6 billion in 2023 and projected
miliar pada 2023, dan diproyeksikan tetap berada to remain at a significant level during the 2025–2026
pada level yang signifikan pada periode 2025-2026. period. This gives emphasis to the strategic role of
Kondisi ini menegaskan peran strategis industri sawit the palm oil industry in supporting the national
dalam menopang perekonomian nasional, sekaligus economy, while also highlighting the growing need
menunjukkan meningkatnya kebutuhan pengelolaan for more measured supply and export management.
pasokan dan ekspor secara lebih terukur.
Proyeksi Usaha di Tahun 2026
2026 Business Projection
Dengan mempertimbangkan kondisi ekonomi global Taking into account global and domestic economic
dan domestik, serta dinamika industri dan prospek conditions, as well as industry dynamics and
usaha pada tahun 2026, Perseroan memproyeksikan business prospects in 2026, the Company projects
terjadinya peningkatan pendapatan sebesar 10% a 10% increase in revenue in 2026 compared to
pada tahun 2026 dibandingkan tahun sebelumnya. the previous year. This increase is expected to
Peningkatan tersebut diharapkan berasal dari be driven by contributions from new cash flow
kontribusi arus kas baru, khususnya dari produksi streams, particularly from CPKO and PKE production,
CPKO dan PKE, seiring dengan optimalisasi kapasitas in line with production capacity optimization and
produksi serta penguatan permintaan terhadap strengthening demand for palm oil derivative
produk turunan kelapa sawit. Berdasarkan asumsi products. Based on assumptions regarding
harga acuan rata-rata komoditas minyak kelapa sawit, average benchmark prices of palm oil, palm kernel,
inti kelapa sawit, dan produk turunannya sepanjang and their derivative products throughout 2026,
tahun 2026, Perseroan memperkirakan adanya the Company anticipates adjustments in raw
penyesuaian harga bahan baku yang berpotensi material prices, which may increase compared to
mengalami kenaikan/penyesuaian dibandingkan the previous year. By considering projected revenue
tahun sebelumnya. Dengan mempertimbangkan and operating expenses, the Company projects
proyeksi pendapatan dan beban usaha, Perseroan profit after tax growth of 10% in 2026.
memproyeksikan pertumbuhan laba setelah pajak
sebesar 10% pada tahun 2026.
Dalam rangka mendukung pencapaian target In order to support the achievement of these
pertumbuhan usaha tersebut, Perseroan akan business growth targets, the Company will continue
terus menjaga struktur permodalan yang sehat to maintain a healthy and balanced capital structure.
dan seimbang. Untuk periode satu tahun ke depan, For the next one-year period, the Company targets
Perseroan menargetkan struktur modal yang a prudently managed capital structure by
dikelola secara prudent, dengan menjaga rasio maintaining a maximum total liabilities to equity ratio
108 Laporan Tahunan 2025 Annual Report
Page 111
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
total liabilitas terhadap ekuitas maksimal 1 kali, serta of 1 time and keeping the bank debt to equity ratio
rasio utang bank terhadap ekuitas pada tingkat at a controlled level. This capital structure
yang tetap terkendali. Pengelolaan struktur modal management is intended to maintain funding
ini ditujukan untuk menjaga fleksibilitas pendanaan, flexibility, optimize the cost of capital, and ensure
mengoptimalkan biaya modal, serta memastikan optimal returns for Shareholders, in line with
tingkat pengembalian yang optimal bagi Pemegang the sustainability of the Company’s financial
Saham, sejalan dengan keberlanjutan kinerja performance.
keuangan Perseroan.
Kebijakan dividen Perseroan mencerminkan The Company’s dividend policy reflects its
komitmen untuk memberikan nilai tambah dan commitment to delivering added value and
pengembalian yang optimal bagi Pemegang Saham. optimal returns to Shareholders. On 15 May 2025,
Pada 15 Mei 2025, Perseroan telah membagikan the Company distributed Final Dividends to all
Dividen Final kepada seluruh Pemegang Saham Shareholders from profit for the 2024 fiscal year. In
atas laba tahun buku 2024. Selain itu, Perseroan addition, the Company distributed Interim Dividends
juga membagikan Dividen Interim pada 23 Oktober on 23 October 2025 from profit for the 2025 fiscal
2025 atas laba tahun buku 2025. Ke depan, year. Going forward, the Company endeavors to
Perseroan berupaya untuk tetap mendistribusikan continue distributing dividends at a minimum ratio
dividen dengan rasio minimal sebesar 30% dari of 30% of profit for the year after the allocation of
laba tahun berjalan setelah penyisihan cadangan mandatory reserves for the 2026 fiscal year. This
wajib untuk tahun buku 2026. Kebijakan tersebut policy will be implemented in compliance with the
akan dilaksanakan dengan tetap mengacu pada provisions of the Limited Liability Company Law,
ketentuan Undang-Undang Perseroan Terbatas, with due consideration to the Company’s financial
memperhatikan kondisi dan kesehatan keuangan condition and health, and without prejudice to the
Perseroan, serta tanpa mengurangi kewenangan authority of the GMS to determine other decisions in
RUPS dalam menetapkan keputusan lain sesuai accordance with applicable regulations.
ketentuan yang berlaku.
Strategi Usaha 2026
2026 Business Strategy
Untuk mencapai kinerja yang lebih optimal, To achieve more optimal performance, the Company
Perseroan telah menetapkan sejumlah strategi has established several business strategies for 2026,
usaha untuk tahun 2026, antara lain: as follows:
1. Produktivitas, peningkatan volume produksi 1. Productivity, increasing production volumes
melalui perolehan TBS bersumber dari petani through the procurement of fresh fruit bunches
plasma dan petani mandiri di sekitar lokasi pabrik (FFB) sourced from plasma farmers and
kelapa sawit Perseroan, sebagai wujud praktik independent farmers around the Company’s
keberlanjutan; palm oil mill locations, as a form of sustainable
2. Kinerja Keuangan, menjaga performa finansial practice;
Perseroan dengan meningkatkan profitabilitas, 2. Financial Performance, maintaining
likuiditas, dan solvabilitas; the Company’s financial performance by
3. Pertumbuhan, pertumbuhan anorganik melalui improving profitability, liquidity, and solvency;
akuisisi perusahaan yang bergerak di bidang 3. Growth, inorganic growth through the acquisition
kelapa sawit; of companies engaged in the palm oil sector;
4. Infrastruktur, perbaikan infrastruktur dan sarana 4. Infrastructure, improvement of infrastructure
penunjang produksi; serta and production supporting facilities; and
5. Keberlanjutan, menambah KCP dan BPP sebagai 5. Sustainability, adding KCP and BPP as
implementasi komitmen keberlanjutan dan the implementation of sustainability
langkah awal hilirisasi produk berbasis kelapa commitments and an initial step in downstream
sawit. development of palm oil–based products.
Laporan Tahunan 2025 Annual Report 109
Page 112
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Informasi dan Fakta Material Setelah
Tanggal Laporan Akuntan
Information and Material Facts After
the Accountant Report Date
Tidak terdapat informasi dan fakta material yang No material information and fact was recorded in the
terjadi di Perseroan setelah tanggal Laporan Akuntan. Company after the Accountant Report date.
Informasi dan Fakta Material terkait
Investasi, Ekspansi, Divestasi, Akuisisi,
dan Restrukturisasi Utang/Modal
Information and Material Facts related to Investment,
Expansion, Divestment, Acquisition, and Debt/Capital
Restructuring
Pada 13 Juni 2025, Perseroan menyelesaikan On 13 June 2025, the Company completed
pengambilalihan 99,99% saham PT Cipta Davia the acquisition of 99.99% of shares of PT Cipta
Mandiri (CDM) dari PT REA Kaltim Plantations, Davia Mandiri (CDM) from PT REA Kaltim Plantations,
yang ditandai dengan penandatanganan Akta marked with the signing of the Share Acquisition
Pengambilalihan Saham dan Akta Jual Beli di Deed, as well as Sale and Purchase Deed before
hadapan Notaris Jose Dima Satria, SH, MKn. Notary Jose Dima Satria, SH, MKn. All requirements as
Seluruh persyaratan sebagaimana diatur dalam stipulated in the laws and regulations were fulfilled
ketentuan perundang-undangan telah dipenuhi by both the Company and the Seller, enabling
oleh Perseroan maupun Penjual, sehingga transaksi the transaction to be completed in accordance with
dapat diselesaikan sesuai dengan ketentuan yang applicable provisions.
berlaku.
Berdasarkan dokumen transaksi, nilai Based on the transaction documents, the 99.99%
pengambilalihan atas 99,99% saham CDM adalah of CDM’s shares is valued at Rp136,324,250,092.
sebesar Rp136.324.250.092,-. Transaksi ini tidak This transaction was not included as an affiliated
termasuk dalam kategori transaksi afiliasi maupun transaction, nor transaction containing conflict
transaksi yang mengandung benturan kepentingan of interest, as well as not meeting the criteria
serta tidak memenuhi kriteria sebagai Transaksi of a Material Transaction as referred to in
Material sebagaimana dimaksud dalam POJK POJK No. 17/POJK.04/2020.
No. 17/POJK.04/2020.
Penyelesaian pengambilalihan ini mendukung The completion of this acquisition supports
strategi ekspansi usaha Perseroan, termasuk the Company’s business expansion strategy,
peningkatan pendapatan dan pengembangan which include improvement of revenue
usaha jangka panjang. Setelah transaksi selesai, and long-term business development. After
110 Laporan Tahunan 2025 Annual Report
Page 113
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
CDM menjadi Entitas Anak yang dikendalikan the transaction is completed, CDM became
secara langsung oleh Perseroan dan selanjutnya a subsidiary directly controlled by the Company
akan digabungkan serta dikonsolidasikan ke and will subsequently merged and consolidated
dalam Laporan Keuangan Perseroan. Selain itu, into the Company’s Financial Statements. Further,
pelaksanaan transaksi ini merupakan bagian dari the execution of this transaction becomes
realisasi penggunaan dana hasil penawaran umum a part of the realization of the use of proceeds
perdana saham sebagaimana dituangkan dalam from the initial public offering as disclosed in
Prospektus Perseroan. the Company’s Prospectus.
Transaksi Material yang Mengandung
Benturan Kepentingan atau Transaksi
dengan Pihak Berelasi
Material Transactions Involving Conflicts of Interest or
Transactions with Related Parties
Perseroan telah menerapkan Pernyataan Standar The Company has implemented Indonesian
Akuntansi Keuangan (PSAK) No. 7 (Revisi 2010), Financial Accounting Standards (PSAK) No. 7
“Pengungkapan Pihak-Pihak Berelasi”, yang (2010 Revision), “Related Party Disclosures”,
mensyaratkan pengungkapan hubungan, transaksi, which requires the disclosure of related party’s
dan saldo Pihak-Pihak berelasi, termasuk komitmen, relationships, transactions, and balances, including
dalam Laporan Keuangan Konsolidasian. Transaksi commitments, in the Consolidated Financial
dengan pihak berelasi dilakukan berdasarkan Statements. Transactions with related parties are
persyaratan yang disetujui oleh kedua belah pihak. conducted based on mutually agreed-upon terms.
Selain itu, Perseroan juga senantiasa mematuhi In addition, the Company also consistently complies
POJK No. 42/POJK.04/2020 tanggal 1 Juli 2020 with POJK No. 42/POJK.04/2020, dated 1 July 2020,
tentang Transaksi Afiliasi dan Transaksi Benturan concerning Affiliate Transactions and Conflict of
Kepentingan untuk meningkatkan perlindungan Interest Transactions to enhance the protection
Pemegang Saham independen dan kualitas of independent Shareholders and the quality of
keterbukaan oleh Perseroan dalam transaksi afiliasi disclosure by the Company regarding affiliate
dan transaksi benturan kepentingan. transactions and conflict of interest transactions.
Seluruh transaksi yang dilakukan pada tahun 2025 All transactions conducted in 2025 were carried out
dilakukan secara wajar (arm’s length) dan sesuai at arm’s length and in accordance with standard
dengan persyaratan komersial normal. Kewajaran commercial terms. Transactions with related parties
transaksi dengan pihak berelasi atau mengandung or containing conflicts of interest were carried out
benturan kepentingan telah dilakukan secara wajar at arm’s length in accordance with the laws and
sesuai peraturan perundang-undangan. regulations.
Perseroan telah mengungkapkan informasi The Company has disclosed information regarding
mengenai sifat hubungan dan jenis transaksi yang the nature of relationships and material transactions
material dengan pihak berelasi dalam Laporan with related parties in the Consolidated Financial
Keuangan Konsolidasian per 31 Desember 2025 pada Statements as of 31 December 2025, under the
bagian Transaksi dan Saldo Pihak Berelasi. section on Related Party Transactions and Balances.
Kewajaran Transaksi Hubungan Berelasi Fairness of Related Party Transactions
Dalam menjalankan transaksi dengan pihak berelasi, In performing transaction with related parties,
Perseroan senantiasa mengedepankan prinsip the Company constantly uphold the fairness and
kewajaran dan transparansi. Selama tahun 2025, transparency principles. Throughout 2025, all
Laporan Tahunan 2025 Annual Report 111
Page 114
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
seluruh transaksi dilakukan sesuai dengan kebijakan transactions were conducted in line with the pricing
harga yang disepakati oleh para pihak, sekaligus policies agreed upon by the parties, as well as
menjadi langkah mitigasi terhadap potensi konflik mitigating measures to any potential conflicts of
kepentingan di internal Perseroan. interest within the Company.
Alasan Transaksi Hubungan Berelasi Reasons for Related Party Transactions
Seluruh transaksi dengan pihak berelasi dilaksanakan All transactions with related parties are conducted
atas dasar kebutuhan operasional dan dengan based on operational needs and aimed to boost
tujuan meningkatkan kinerja kedua belah pihak. the performance of both parties.
Kebijakan Mekanisme Tinjauan Transaction Review Mechanism Policy
Transaksi
Perseroan menetapkan mekanisme tinjauan dalam The Company has established a review mechanism
setiap transaksi dengan pihak berelasi. Semua for transactions with related parties. All significant
transaksi dan saldo yang signifikan dengan pihak transactions and balances with related parties
berelasi, dilakukan dengan syarat normal dan wajar. are conducted under normal and fair terms.
Mata uang yang menjadi denominasi transaksi The currency denomination for transactions is
adalah Rupiah. Seluruh pinjaman dalam mata uang the Rupiah. All loans are in Rupiah and fixed interest
Rupiah dan suku bunga dinyatakan dalam suku rates. Thus, the Company does not bear any risk
bunga tetap, sehingga Perseroan tidak memiliki related to foreign exchange or benchmark interest
risiko terhadap fluktuasi kurs mata uang asing atau rate fluctuations.
pun suku bunga acuan pinjaman.
Mitigasi Benturan Kepentingan dengan Mitigating Conflicts of Interest with
Pihak Berelasi Related Parties
Perseroan menyadari bahwa risiko benturan The Company realizes that the risk of conflicts of
kepentingan dengan pihak berelasi dapat terjadi interest with related parties may arise in business
dalam proses bisnis. Untuk itu, diterapkan pendekatan processes. Thus, a good governance approach
tata kelola yang baik dengan mengedepankan 3 pilar is implemented by prioritizing the 3 main pillars,
utama, transparansi, kewajaran, dan pengawasan. namely transparency, fairness, and oversight.
Hal ini bertujuan untuk menjaga akuntabilitas dan This approach aims to maintain accountability and
konsistensi dalam setiap pengambilan keputusan. consistency in every decision making. In addition,
Selain itu, Perseroan memastikan bahwa seluruh the Company ensures that all company organs are
organ perusahaan menjalankan peran dan carrying out their roles and functions responsibly and
fungsinya secara bertanggung jawab dan sesuai according to the regulations. Based on the Limited
peraturan. Berdasarkan Undang-Undang Perseroan Liabilities Companies Law, failure to properly carry
Terbatas, kegagalan dalam menjalankan tugas out the duties may result in personal responsibility
secara benar dapat menimbulkan konsekuensi for any losses incurred.
pertanggungjawaban pribadi atas kerugian yang
terjadi.
Kepatuhan terhadap Peraturan Terkait Compliance with Relevant Regulations
Perseroan bersama Entitas Anak senantiasa The Company and its Subsidiaries always committed
berkomitmen menjaga kepatuhan terhadap to maintain compliance with regulations and policies
peraturan dan kebijakan yang mengatur transaksi governing the transactions with related parties.
dengan pihak berelasi. Oleh karena itu, sepanjang Therefore, throughout 2025, there was no recorded
tahun 2025, tidak terdapat pelanggaran yang violation related to such transaction.
tercatat terkait dengan transaksi tersebut.
112 Laporan Tahunan 2025 Annual Report
Page 115
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Perubahan Peraturan
Perundang-Undangan yang Berdampak
Signifikan terhadap Perusahaan
Significant Changes in Legal Regulations Impacting
the Company
Peraturan yang disahkan pemerintah dan dinilai Regulations enacted by the government and
relevan dengan kondisi Perseroan serta berlaku considered relevant with the condition of
efektif pada periode pelaporan disampaikan the Company and is effective during the reporting
sebagai berikut: period are presented as follows:
Perubahan Undang-Undang Ikhtisar Ringkas Dampak terhadap Perseroan
Amendments to the Laws Brief Overview Impact on the Company
Peraturan Pemerintah No. 28 Tahun Peraturan ini mengatur penyempurnaan Perseroan memastikan pemenuhan
2025 tentang Perizinan Berusaha sistem perizinan berusaha berbasis seluruh persyaratan perizinan usaha
Berbasis Risiko. risiko melalui OSS, termasuk pemisahan sesuai klasifikasi tingkat risiko.
Government Regulation No. 28 of 2025 yang lebih jelas antara tahap persiapan
on Risk-Based Business Licensing. dan tahap operasional usaha, serta
penguatan mekanisme pengawasan
Peraturan Menteri Investasi/Kepala dan sanksi administratif.
Badan Koordinasi Penanaman Modal These regulations governs the refinement The Company ensures fulfillment of
(BKPM) No. 5 Tahun 2025 tentang of the risk-based business licensing all business licensing in accordance
Pedoman dan Prosedur Pelaksanaan system through OSS, with clearer with the risk level classification.
Perizinan Berusaha Berbasis Risiko separation between the business
dan Fasilitas Investasi melalui Sistem preparation stage and operational stage,
Online Single Submission (OSS). as well as the strengthening of supervision
Regulation of Minister of Investment/ mechanisms and administrative
Head of Investment Coordinating Board sanctions.
(BKPM) No. 5 of 2025 on Guidelines
and Procedures for Implementation
of Risk-Based Business Licensing and
Investment Facilities through Online
Single Submission (OSS) System.
Peraturan Pemerintah No. 45 Tahun Peraturan ini memperbarui aturan Perseroan memastikan bahwa
2025 tentang Perubahan atas sanksi administratif kehutanan dengan Entitas Anak dalam menjalankan
Peraturan Pemerintah No. 24 Tahun menstandarkan pengenaan denda kegiatan usaha perkebunan kelapa
2021 tentang Tata Cara Pengenaan administratif, memperkuat penegakan sawit telah memperoleh perizinan
Sanksi Administratif dan Tata Cara administratif, dan memperluas yang sah sesuai dengan ketentuan
Penerimaan Negara Bukan Pajak yang mekanisme penguasaan kembali peraturan perundang-undangan
Berasal dari Denda Administratif. kawasan hutan oleh negara, sekaligus yang berlaku.
Government Regulation No. 45 of memberikan tantangan signifikan pada
2025 on Amendments to Government sektor usaha perkebunan, pertambangan,
Regulation No. 24 of 2021 on Procedures dan sektor lainnya yang tidak memenuhi
for the Imposition of Administrative ketentuan perizinan kehutanan.
Sanctions and Collection of Non-Tax This regulation updates the rules for The Company ensures its
State Revenue from Administrative forestry-related administrative sanctions Subsidiaries, in carrying out palm
Fines. by standardizing the imposition of oil plantation operations, have
administrative fines, strengthening obtained all required valid licenses
administrative enforcement, and in accordance with prevailing laws
expanding mechanisms for the reversion and regulations.
of forest areas by the State, while pose
significant challenges to plantation,
mining, and other business sectors
not complying with forestry licensing
requirements.
Laporan Tahunan 2025 Annual Report 113
Page 116
Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Perubahan Undang-Undang Ikhtisar Ringkas Dampak terhadap Perseroan
Amendments to the Laws Brief Overview Impact on the Company
Peraturan Presiden No. 5 Tahun 2025 Peraturan ini mengatur pembentukan Perseroan memastikan Entitas Anak
tentang Penertiban Kawasan Hutan. Satuan Tugas (Satgas) Penertiban memperkuat tata kelola dalam
Presidential Regulation No. 5 of 2025 on Kawasan Hutan (PKH) dalam rangka penguasaan lahan, dokumentasi
Enforcement of Forest Areas. melakukan penataan dan pengawasan legal, serta koordinasi dengan
aktivitas usaha di kawasan hutan, instansi terkait guna memastikan
termasuk mekanisme penyelesaian kepastian usaha dan mitigasi risiko
administratif dan kewajiban pemulihan. hukum.
This regulation governs the establishment The Company ensures its
of Forest Area Enforcement Task Subsidiaries is strengthening
Force (Satgas PKH) to carry out the governance of land tenure, legal
structuring and supervision of business documentation, and coordination
activities within forest areas, including with relevant authorities to ensure
administrative settlement mechanisms business certainty and to mitigate
and restoration obligations. legal risks.
Peraturan Presiden Republik Indonesia Peraturan ini memperbarui standar Perseroan memastikan Entitas Anak
No. 16 Tahun 2025 tentang Sistem ISPO dengan penekanan pada aspek memenuhi standar ISPO sebagai
Sertifikasi Kelapa Sawit Berkelanjutan keberlanjutan lingkungan, sosial, bagian dari komitmen terhadap
Indonesia. ketenagakerjaan, serta tata kelola praktik perkebunan kelapa sawit
President of Republic of Indonesia perusahaan. berkelanjutan dan peningkatan
Regulation No. 16 of 2025 on Indonesian daya saing.
Sustainable Palm Oil Certification These regulations updates the Indonesian The Company ensures its
System. Sustainable Palm Oil (ISPO) standards Subsidiaries comply with ISPO
with emphasis on environmental standards as part of its commitment
Peraturan Menteri Pertanian sustainability, social, employment, as well to sustainable palm oil plantation
No. 33 Tahun 2025 tentang Sertifikasi as corporate governance aspects. practices and competitiveness
Kelapa Sawit Berkelanjutan Indonesia enhancement.
terhadap Usaha Perkebunan Kelapa
Sawit.
Minister of Agriculture Regulation
No. 33 of 2025 on Indonesian
Sustainable Palm Oil Certification for
Palm Oil Plantation Businesses.
Peraturan Menteri Hukum Republik Peraturan ini memperluas dan Perseroan memastikan pemenuhan
Indonesia No. 2 Tahun 2025 tentang memperketat kewajiban pelaporan sistem internal melalui dokumentasi
Verifikasi dan Pengawasan Pemilik dan verifikasi pemilik manfaat korporasi tata kelola yang akurat dan
Manfaat Korporasi. dengan sistem pengawasan yang lebih kewajiban pelaporan sesuai dengan
Minister of Law of the Republic of terstruktur dan sanksi yang jelas. ketentuan yang berlaku.
Indonesia Regulation No. 2 of 2025 This regulation expands and strengthens The Company ensures internal
on Verification and Supervision of reporting and verification obligations for system compliance, with accurate
Beneficial Owners of Corporations. corporate beneficial owners, with more governance documentation and
structured supervisory system and clear fulfillment of reporting obligations in
sanctions. line with applicable regulations.
Peraturan Menteri Hukum dan Hak Peraturan ini mengatur penyempurnaan Perseroan memastikan kepatuhan
Asasi Manusia No. 49 Tahun 2025 ketentuan administratif badan hukum, Entitas Anak terhadap peraturan,
tentang Syarat dan Tata Cara Pendirian, termasuk pendirian dan perubahan termasuk dalam hal perubahan
Perubahan, dan Pembubaran Badan Anggaran Dasar serta pelaporan Anggaran Dasar, serta penyampaian
Hukum Perseroan Terbatas. korporasi. Laporan Tahunan secara tepat
Minister of Law and Human Rights waktu dan akurat.
Regulation No. 49 of 2025 on This regulation governs the refinement The Company ensures its Subsidiaries
Requirements and Procedures for of administrative provisions of legal comply with the regulation,
the Establishment, Amendment, entities, including the establishment of including in terms of amendments
and Dissolution of Limited Liability companies, amendments to the Articles to the Articles of Association, also
Companies. of Association, and corporate reporting. the timely and accurate submission
of Annual Reports.
Peraturan Menteri Pertanian Republik Peraturan ini memperbarui ketentuan Perseroan memastikan Entitas
Indonesia No. 06 Tahun 2025 tentang teknis terkait pembukaan dan/atau Anak dalam melakukan praktik
Perubahan atas Peraturan Menteri pengolahan lahan perkebunan tanpa pembukaan dan pengolahan
Pertanian No. 05/Permentan/ pembakaran, termasuk persyaratan lahan sesuai ketentuan dan tanpa
KB.410/1/2018 tentang Pembukaan dan/ pengelolaan lahan yang lebih ketat. membakar guna memitigasi risiko
atau Pengolahan Lahan Perkebunan lingkungan dan sanksi administratif.
Tanpa Membakar.
Minister of Agriculture of the Republic of This regulation updates the technical The Company ensures its
Indonesia Regulation No. 06 of 2025 on provisions on land clearing and/or Subsidiaries adheres the provisions
Amendments to Minister of Agriculture cultivation of plantation areas without of land clearing and land cultivation,
Regulation No. 05/Permentan/ burning, including more stringent land without burning, to mitigate
KB.410/1/2018 on Land Clearing and/or management requirements. environmental risks and potential
Cultivation of Plantation Areas Without administrative sanctions.
Burning.
114 Laporan Tahunan 2025 Annual Report
Page 117
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Perubahan Kebijakan Akuntansi
Changes in Accounting Policies
Mulai 1 Januari 2025, Perseroan dan Entitas Anak Effective 1 January 2025, the Company and its
menerapkan standar akuntansi keuangan yang baru Subsidiaries have implemented new and/or
dan/atau mengalami perubahan sesuai dengan amended financial accounting standards in
Pernyataan Standar Akuntansi Keuangan (PSAK) accordance with the applicable Statements of
yang berlaku efektif. Rincian standar akuntansi yang Financial Accounting Standards (PSAK). Details of
diterapkan disajikan sebagai berikut: the accounting standards applied are presented as
follows:
Dampak terhadap
ISAK/Amandemen PSAK
Ikhtisar Ringkas Laporan Keuangan
ISAK/Amendments to
Brief Overview Impact on Financial
PSAK
Statements
Amandemen Pernyataan Amandemen tersebut mengharuskan pengungkapan informasi Perseroan saat ini
Standar Akuntansi yang memungkinkan pengguna Laporan Keuangan memahami sedang menilai dampak
Keuangan (PSAK) 221: dampak mata uang yang tidak dapat dipertukarkan dengan dari amandemen
Kekurangan Ketertukaran mata uang lain yang memengaruhi, atau diperkirakan akan tersebut terhadap
memengaruhi, kinerja keuangan, posisi keuangan, dan arus kas pelaporan keuangan.
entitas. Amandemen berlaku untuk periode pelaporan tahunan
yang dimulai pada atau setelah 1 Januari 2025. Penerapan dini
diperkenankan di mana entitas diharuskan mengungkapkan
fakta tersebut.
Amendment to Statement The amendment requiring disclosure of information to The Company is
of Financial Accounting enable users of the Financial Statements to understand currently assessing
Standards (PSAK) 221: the impact of currencies that cannot be exchanged for other the impact of the
Lack of Exchangeability currencies that affect, or are estimated to affect, financial amendment on its
performance, financial position, and cash flows of an entity. The financial reporting.
amendment is effective for annual reporting period beginning on
or after 1 January 2025. Early adoption is allowed, in which case an
entity is required to disclose such fact.
PSAK 117: Kontrak Asuransi Standar akuntansi baru yang komprehensif untuk kontrak Standar ini tidak
asuransi yang mencakup pengakuan dan pengukuran, penyajian diharapkan memiliki
dan pengungkapan, pada saat berlaku efektif PSAK 117 akan dampak pada
menggantikan PSAK 104: Kontrak Asuransi. PSAK 117 berlaku untuk pelaporan keuangan
semua jenis kontrak asuransi, jiwa, non-jiwa, asuransi langsung Perseroan pada saat
dan reasuransi, terlepas dari entitas yang menerbitkannya, serta diadopsi untuk pertama
untuk jaminan dan instrumen keuangan tertentu dengan fitur kali karena menerbitkan
partisipasi tidak mengikat, serta beberapa pengecualian ruang kontrak asuransi seperti
lingkup akan berlaku. Tujuan keseluruhan dari PSAK 117 adalah didefiniskan dalam
untuk menyediakan model akuntansi untuk kontrak asuransi yang PSAK 117.
lebih bermanfaat dan konsisten untuk asuradur.
PSAK 117 berlaku efektif untuk periode pelaporan yang dimulai
pada atau setelah tanggal 1 Januari 2025, dengan mensyaratkan
angka komparatif. Penerapan dini diperkenankan bila entitas juga
menerapkan PSAK 109 dan PSAK 115 pada atau sebelum tanggal
penerapan awal PSAK 117.
PSAK 117: Insurance A comprehensive new accounting standard for insurance This standard is not
Contract contract, covering the recognition and measurement, expected to carry
the presentation and disclosure, and when effective, PSAK 117 will any impact on the
replace PSAK 104: Insurance Contract. PSAK 117 applies to all types Company’s financial
of insurance contracts, life insurance, non-life insurance, direct reporting upon its
insurance and reinsurance, regardless of the issuing entity, as well initial adoption as no
as for guarantees and specific financial instruments with non- insurance contract as
binding participation feature, and some exceptions in the scope defined in PSAK 117 is
of application. The overall goal of PSAK 117 is to provide more useful issued.
and consistent accounting model for insurance companies.
PSAK 117 is effective for reporting period beginning on or
after 1 January 2025, by requiring a comparative figures.
Early adoption is allowed if the entity also adopted PSAK 109 and
PSAK 115 on or prior to the initial adoption date of PSAK 117.
Laporan Tahunan 2025 Annual Report 115
Page 118
116 Laporan Tahunan 2025 Annual Report
Page 119
ASPEK OPERASIONAL Operational Aspect Laporan Tahunan 2025 Annual Report 117
Page 120
Aspek Operasional
Operational Aspect
Sumber Daya Manusia
Human Resources
Sumber daya manusia (SDM) menjadi ujung Human resources (HR) serve as the key driver of
tombak keberhasilan Perseroan dalam mendorong the Company’s success in promoting sustainable
pertumbuhan usaha yang berkelanjutan. Perseroan business growth. The Company is committed
berkomitmen menciptakan lingkungan kerja to creating a safe, inclusive, and professional
yang aman, inklusif, dan profesional, sekaligus work environment while enhancing employee
mengembangkan kompetensi karyawan melalui competencies through training programs and
pelatihan serta budaya inovasi berkelanjutan. a culture of continuous innovation. All HR
Seluruh proses manajemen SDM dijalankan secara management processes are conducted fairly and
adil dan transparan dengan menjunjung tinggi transparently, upholding the principles of equality
prinsip kesetaraan dan keberagaman. Perseroan and diversity. The Company believes that adaptive,
meyakini bahwa SDM yang adaptif, kompeten, competent, and innovative HR form an essential
dan inovatif merupakan fondasi penting bagi foundation for the long-term sustainability for
keberlanjutan jangka panjang perusahaan dan the Company and its stakeholders.
pemangku kepentingan.
Fokus Pengelolaan SDM Focus on HR Management
Pengelolaan SDM menjadi tanggung jawab Divisi The management of HR falls under the responsibility
Human Resource (HR) yang berperan dalam of the Human Resource (HR) Division, which plays
merencanakan, mengelola, serta mengarahkan a role in planning, managing, and directing employee
pengembangan karyawan agar mampu menjawab development to ensure their readiness in addressing
tantangan bisnis saat ini maupun di masa depan. current and future business challenges. In 2025,
Pada tahun 2025, fokus pengelolaan SDM Perseroan the Company’s HR management will focus on:
diarahkan pada:
1. Penguatan manajemen suksesi melalui 1. Strengthening succession management through
implementasi talent management guna talent management to ensure the availability of
memastikan tersedianya kandidat suksesor untuk potential successor for strategic positions within
memenuhi kebutuhan posisi-posisi strategis di the Company;
Perseroan;
2. Optimalisasi program pengembangan dan 2. Optimizing the talent development and retention
retensi talenta untuk mempertahankan talenta programs in retaining the Company’s best
terbaik yang dimiliki oleh Perseroan; talents;
3. Penguatan kaderisasi internal melalui program 3. Strengthening internal talent development
rekrutmen Management Training untuk through the Management Training recruitment
mendapatkan talenta-talenta terbaik sebagai program to acquire the best talents as future
calon pemimpin masa depan di Perseroan; leaders of the Company;
4. Penguatan Budaya TELADAN di seluruh unit 4. Strengthening TELADAN culture across all
operasional Perseroan melalui standarisasi Company’s operational units by implementing
kegiatan atau program kerja; standardized activities or work programs;
5. Pelaksanaan evaluasi implementasi Nilai-Nilai 5. Evaluating implementation of TELADAN Values
TELADAN melalui implementasi Teladan Culture through Teladan Culture Fit Assessment;
Fit Assessment;
118 Laporan Tahunan 2025 Annual Report
Page 121
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
6. Penguatan kapabilitas SDM di industri kelapa 6. Continuous strengthening of HR capabilities in
sawit secara berkelanjutan melalui program palm oil industry through competency-based
pengembangan SDM berbasis kompetensi human resources management (CBHRM)
atau competency based human resources program, provided in stages from non-staff
management (CBHRM) yang diberikan secara positions, supervisors, to managers;
bertahap mulai dari jabatan non-staf, supervisor,
hingga manajer;
7. Peningkatan kompetensi kepemimpinan di 7. Continuous improvement of leadership
seluruh lini organisasi secara berkelanjutan competencies at every level of the organization
melalui pelatihan kepemimpinan berjenjang, through the tiered leadership training program,
yaitu Teladan Leadership Development Program; Teladan Leadership Development Program;
8. Penguatan kompetensi teknis SDM di unit 8. Strengthening HR technical competencies in
operasional Perseroan melalui sertifikasi Company’s operational units through palm
bidang perkebunan kelapa sawit oleh Badan oil plantation sector certification by National
Sertifikasi Nasional Profesi (BSNP) sesuai Standar Professional Certification Agency (BSNP) in
Kompetensi Kerja Nasional Indonesia (SKKNI) accordance with the applicable Indonesian
yang berlaku; National Work Competency Standards (SKKNI);
9. Penguatan kapabilitas Perseroan terkait 9. Strengthening Company’s capabilities in
penciptaan ide atau inovasi, serta perbaikan generating ideas or innovations, as well as driving
berkelanjutan melalui Program Teladan continuous improvements through Teladan
Innovation & Improvement Awards (TIIAs); dan Innovation & Improvement Award (TIIAs); and
10. Pelaksanaan evaluasi kinerja individu secara 10. Implementing the individual performance
periodik yang diikuti dengan optimalisasi evaluations periodically, as well as the subsequent
pelaksanaan coaching guna meningkatkan coaching to improve both the effectiveness and
efektivitas dan produktivitas dalam mencapai productivity in achieving the established work
target kerja yang ditetapkan. targets.
Rekrutmen SDM Employee Recruitment
Rekrutmen SDM di Perseroan dilaksanakan secara HR recruitment within the Company is carried out
terbuka dan adil dengan menjunjung tinggi prinsip in an open and fair manner, upholding the principle
kesetaraan kesempatan bagi seluruh kandidat. of equal opportunity for all candidates. The process
Proses ini disesuaikan dengan kebutuhan organisasi is aligned with organizational needs as stipulated
yang tercantum dalam manpower planning (MPP) in the manpower planning (MPP) and approved by
dan telah disetujui oleh Direktur Utama. Tahapan the President Director. The selection stages include
seleksi meliputi pencarian kandidat, screening, candidate sourcing, screening, interviews with HR
wawancara dengan HR dan user, tes tertulis, psikotes, and users, written tests, psychological assessments,
pemeriksaan kesehatan, penawaran kerja, hingga medical examinations, job offers, and onboarding as
onboarding sebagai karyawan baru. new employees.
Pelaksanaan rekrutmen Perseroan dilakukan secara The Company carries out its recruitment process
mandiri dengan tetap memperhatikan kebutuhan independently while ensuring alignment with
dan karakteristik posisi yang dibutuhkan. Perseroan the requirements and characteristics of each position.
juga aktif berpartisipasi dalam berbagai program The Company also actively participates in various
atau kegiatan job fair yang diselenggarakan oleh job fair programs or events held by universities and
universitas maupun institusi tertentu. Di samping institutions. In addition, the Company leverages
itu, Perseroan memanfaatkan berbagai platform digital recruitment platforms, such as Jobstreet and
rekrutmen digital, seperti Jobstreet dan LinkedIn guna LinkedIn to broaden its talent search. All recruitment
memperluas jangkauan pencarian talenta. Seluruh stages are designed to ensure that candidates’
tahapan rekrutmen dirancang untuk memastikan competencies, values, and work culture align with
kesesuaian kompetensi, nilai, dan budaya kerja the Company’s character and needs.
calon karyawan dengan karakter serta kebutuhan
Perseroan.
Laporan Tahunan 2025 Annual Report 119
Page 122
Aspek Operasional
Operational Aspect
Profil SDM HR Profile
Pada tahun 2025, Perseroan dan Entitas Anak In 2025, the Company and its Subsidiaries employed
memiliki karyawan sebanyak 12.248 orang, atau a total of 12,248 personnel, representing an
meningkat 9,3% dibandingkan tahun 2024 yang increase of 9.3% compared to 2024, which recorded
berjumlah 11.210 orang. Adapun uraian mengenai 11,210 employees. The profile of the Company’s and its
profil SDM Perseroan dan Entitas Anak disajikan Subsidiaries’ HR is presented as follows.
sebagai berikut:
Komposisi Karyawan berdasarkan Status
Workforce Composition by Status
Uraian 2025 2024 2023 Description
Karyawan Tetap 11.884 10.647 10.262 Permanent Employee
Karyawan Kontrak 364 563 1.097 Contract Employee
Total 12.248 11.210 11.359 Total
Komposisi Karyawan berdasarkan Jenis Kelamin
Workforce Composition by Gender
Uraian 2025 2024 2023 Description
Pria 9.670 8.913 8.994 Male
Wanita 2.578 2.297 2.365 Female
Total 12.248 11.210 11.359 Total
Komposisi Karyawan berdasarkan Jenjang Usia
Workforce Composition by Age Group
Uraian 2025 2024 2023 Description
≤25 Tahun 1.820 1.329 1.819 ≤25 Years Old
26 - 35 Tahun 4.168 3.745 3.824 26 - 35 Years Old
36 - 45 Tahun 4.088 3.862 3.842 36 - 45 Years Old
46 - 55 Tahun 2.103 2.126 1.831 46 - 55 Years Old
>56 Tahun 69 148 43 >56 Years Old
Total 12.248 11.210 11.359 Total
Komposisi Karyawan berdasarkan Jenjang Jabatan
Workforce Composition by Position Level
Uraian 2025 2024 2023 Description
Upper Management 12 12 13 Upper Management
Middle Management 57 52 74 Middle Management
Lower Management 87 86 74 Lower Management
Supervisor 337 309 294 Supervisor
Non-Staf 214 167 145 Non-Staff
SKU B&H 11.207 10.052 9.696 SKU B&H
PHL 334 532 1.063 PHL
Total 12.248 11.210 11.359 Total
120 Laporan Tahunan 2025 Annual Report
Page 123
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Komposisi Karyawan berdasarkan Jenjang Pendidikan
Workforce Composition by Education
Uraian 2025 2024 2023 Description
S2 22 24 25 Master Degree
S1 509 459 419 Bachelor Degree
Diploma 129 156 137 Diploma
SMP/SMA 1.667 2.294 2.079 Middle School/High School
SD/TK 9.921 8.277 8.699 Primary School/Lower
Total 12.248 11.210 11.359 Total
Komposisi Karyawan berdasarkan Lokasi
Workforce Composition by Location
Uraian 2025 2024 2023 Description
Kantor Office
Kantor Pusat 186 176 165 Head Office
Kantor Perwakilan 109 104 101 Representative Office
Kebun Plantation
Area Berau 2.233 2.142 2.175 Berau Area
Area Kutai Timur 6.734 5.918 6.028 Kutai Timur Area
Area Kutai Kartanegara 1.105 1.032 1.005 Kutai Kartanegara Area
Area Paser 1.088 1.051 1.086 Paser Area
Pabrik Plant
Area Berau 166 167 159 Berau Area
Area Kutai Timur 405 397 422 Kutai Timur Area
Area Kutai Kartanegara 113 117 119 Kutai Kartanegara Area
Area Paser 109 106 99 Paser Area
Total 12.248 11.210 11.359 Total
Komposisi Karyawan berdasarkan Perusahaan
Workforce Composition by Company
Uraian 2025 2024 2023 Description
PT Teladan Prima Agro Tbk 22 19 19 PT Teladan Prima Agro Tbk
PT Tanjung Buyu Perkasa Plantation 2.166 2.090 2.141 PT Tanjung Buyu Perkasa Plantation
PT Inti Energi Kaltim 307 299 270 PT Inti Energi Kaltim
PT Telen 3.152 3.090 3.128 PT Telen
PT Sawit Prima Nusantara 598 543 533 PT Sawit Prima Nusantara
PT Telen Prima Sawit 1.970 1.967 2.039 PT Telen Prima Sawit
PT Gemilang Sejahtera Abadi 873 870 896 PT Gemilang Sejahtera Abadi
PT Multi Jayantara Abadi 1.213 1.170 1.198 PT Multi Jayantara Abadi
PT Cahaya Anugerah Plantation 1.230 1.162 1.135 PT Cahaya Anugerah Plantation
PT Cipta Davia Mandiri 714 - - PT Cipta Davia Mandiri
PT Daya Lestari 3 - - PT Daya Lestari
Total 12.248 11.210 11.359 Total
Laporan Tahunan 2025 Annual Report 121
Page 124
Aspek Operasional
Operational Aspect
Tenaga Kerja Asing Foreign Employees
Sampai dengan Desember 2025, Perseroan memiliki As of December 2025, the Company employed
1 orang tenaga kerja asing (TKA) yang berkontribusi 1 foreign worker (TKA) who contributed to its
di Entitas Anak, PT Tanjung Buyu Perkasa Plantation. Subsidiary, PT Tanjung Buyu Perkasa Plantation.
No. Rencana Masa No. Izin Tinggal Masa
Penggunaan Tenaga Berlaku Terbatas Elektronik Berlaku
Warga Kerja Asing (RPTKA) RPTKA e-KITAS
Nama Jabatan (e-KITAS)
Negara
Name Position Foreign RPTKA Electronic Limited e-KITAS
Nationality
Worker Utilization Validity Stay Permit No. Validity
Plan No. (RPTKA) Period (e-KITAS) Period
Quality 17 Maret 2025 -
Control No. B.3/15162/PK.04.00/ 13 Mei 2026 No.
Goh Kok Meng Malaysia Advisor 30 April 2026
III/2025 17 March 2025 2C2C2C22JB006483-B
- 13 May 2026
Pengembangan Kompetensi SDM HR Competency Development
Dalam menghadapi kompleksitas bisnis yang terus In facing the increasing complexity of business
meningkat, pengembangan SDM menjadi aspek operations, HR development has become a crucial
penting yang harus sejalan dengan pengelolaannya. aspect that must align with its management.
Perseroan berkomitmen untuk mengembangkan The Company is committed to developing HR
kompetensi SDM melalui pendekatan competency competencies through the competency based
based human resources management (CBHRM), human resources management (CBHRM) approach,
yang mencakup 2 kategori pengembangan berikut: which encompasses the following 2 development
categories:
Soft Competency Hard Competency
Kompetensi Inti Kompetensi Teknis Generik
Core Competency Generic Technical Competency
Keterampilan yang perlu dan penting dimiliki seluruh Keterampilan teknis yang penting untuk dimiliki seluruh
karyawan perusahaan. Kompetensi ini dikembangkan karyawan Perseroan.
berdasarkan Visi, Misi, dan Nilai-Nilai Perseroan. Important technical skills for all employees of
Skills that are necessary and important for all company the Company.
employees. This competency is developed based on the
Vision, Mission, and Values of the Company.
Kompetensi Kepemimpinan Kompetensi Teknis Spesifik
Leadership Competence Specific Technical Competency
Kemampuan dalam memimpin yang dibutuhkan untuk Keterampilan teknis yang penting untuk dimiliki oleh
mencapai target perusahaan. Pada karyawan yang karyawan berdasarkan fungsi pekerjaan, disesuaikan
sudah menduduki jabatan struktural tertentu, seperti head kebutuhan divisi/departemen.
of section/head of department. Important technical skills possessed by employees
Leadership skills needed to achieve company targets. based on job function, adjusted to the needs of
For employees who have occupied certain structural the division/department.
positions, such as head of section/head of department.
Perseroan mengembangkan kompetensi karyawan The Company develops employee competencies
berdasarkan hasil penilaian kinerja, yang menjadi based on performance appraisal results, which serve
dasar penyusunan rencana pengembangan as the basis for formulating individual development
individu. Rencana tersebut disusun dan disetujui plans. These plans are prepared and approved by
oleh atasan masing-masing. Berikut uraian program each employee’s direct supervisor. The following
pengembangan kompetensi yang diselenggarakan outlines the competency development programs
Perseroan: implemented by the Company:
122 Laporan Tahunan 2025 Annual Report
Page 125
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Managerial Development Program
Pelatihan kepemimpinan berjenjang “Teladan Prima Future “Teladan Prima Future Leader” tiered leadership training,
Leader” yang bertujuan mengembangkan kompetensi which aims to develop leadership competency through
kepemimpinan (leadership competency) melalui program the Basic, Supervisory, Managerial and Executive Development
pelatihan Basic, Supervisory, Managerial and Executive Programs.
Development Program.
Technical Development Program
Pelatihan yang dilakukan oleh Pusat Pelatihan (Training Training conducted by the Training Center in Talisayan is in
Center) di Talisayan berupa kegiatan pelatihan penyegaran the form of refresher training activities in class, as well as
di kelas, maupun praktik kegiatan langsung di lapangan practical activities in the field or work area. This training is
atau area kerja. Pelatihan ini ditujukan untuk meningkatkan intended to improve specific skills for employees on an ongoing
keahlian khusus bagi karyawan secara terus-menerus. basis. Training materials are focused on strengthening work
Materi pelatihan difokuskan untuk memperkuat standar kerja standards (standard operating procedures, work instructions,
(standar operasional prosedur, instruksi kerja, dan petunjuk and implementation policy) as well as increasing employee
pelaksanaan) serta meningkatkan produktivitas karyawan. productivity.
Certified Development Program
Berbagai pelatihan sertifikasi yang menjadi syarat karyawan Various certification trainings that are required for employees
dalam menjalankan bidang pekerjaannya, seperti: in carrying out their work, such as:
• Pelatihan Keselamatan dan Kesehatan Kerja (K3) Umum; • Training for General Occupational Safety and Health (K3);
• Bimbingan Teknis Kebakaran Hutan dan Lahan; • Technical Guidance on Forest and Land Fires;
• Petugas Pertolongan Pertama pada Kecelakaan (P3K); • First Aid Officer for Accidents (P3K);
• Higiene Perusahaan, Kesehatan (HIPERKES) & Keselamatan • Corporate Hygiene, Health (HIPERKES) & Occupational
Kerja (KK); Safety (KK);
• Gada Pratama; • Gada Pratama;
• Pembinaan dan Sertifikasi K3 Operator Alat; • Tool Operator K3 Coaching and Certification;
• Petugas Kebakaran Bangunan Gedung; • Building Fire Officer;
• Auditor ISPO; • ISPO Auditor;
• Sertifikasi CHR Business Partner (CHRBP); dan • CHR Business Partner (CHRBP) Certification; and
• Sertifikasi Badan Nasional Sertifikasi Profesi (BNSP) Staf • National Board for Professional Certification (BNSP)
Manajemen Sumber Daya Manusia (MSDM). Certification for Human Resource Management (HRM)
Staff.
Perseroan telah memulai berbagai program The Company has initiated various training
pelatihan bagi karyawan di lapangan, termasuk programs for field employees, including harvesters,
petani panen, guna membangun kapasitas tenaga to build workforce capacity in line with established
kerja agar selaras dengan standar operasional operational standards. One of its flagship programs
yang ditetapkan. Salah satu program unggulannya is the Harvester Training School (SELAPA), which aims
adalah Sekolah Latihan Pemanen (SELAPA), yang to enhance both the soft and hard skills of harvesters
bertujuan meningkatkan soft skill dan hard skill to support productivity and work efficiency. Further
pemanen dalam mendukung produktivitas dan information on competency development programs
efisiensi kerja. Informasi lebih lanjut mengenai can be found in the Sustainability Report.
program pengembangan kompetensi dapat dilihat
pada Laporan Keberlanjutan.
Sepanjang tahun 2025, Perseroan menginvestasikan Throughout 2025, the Company invested a total
sebesar Rp3.206.905.938,- untuk kegiatan of Rp3,206,905,938.- in competency development
pengembangan kompetensi, dengan jumlah activities, with 1,972 employees participating in
peserta sebanyak 1.972 karyawan. the programs.
Laporan Tahunan 2025 Annual Report 123
Page 126
Aspek Operasional
Operational Aspect
Remunerasi Remuneration
Perseroan memastikan setiap karyawan menerima The Company ensures that every employee receives
remunerasi yang sesuai ketentuan yang berlaku, remuneration in accordance with applicable
sebagai bentuk penghargaan atas kontribusi mereka. regulations, as a form of appreciation for their
Pemberian remunerasi juga bertujuan meningkatkan contributions. The provision of remuneration also aims
produktivitas dan kesadaran karyawan terhadap to enhance employee productivity and awareness
tanggung jawab yang dijalankan, sehingga of their responsibilities, thereby driving improved
mendorong pencapaian kinerja yang lebih baik. performance. Remuneration is granted based on
Remunerasi diberikan dengan berlandaskan asas the principle of fairness, taking into account position,
keadilan, memperhatikan jabatan, lama bekerja, length of service, achievements, and performance
prestasi, dan hasil penilaian kinerja. Perseroan appraisal results. The Company provides equal pay
memberikan gaji setara bagi karyawan, baik pria for male and female employees (1:1).
maupun wanita (1:1).
Selain itu, remunerasi disesuaikan dengan peraturan Furthermore, remuneration is aligned with
terkait upah minimum kabupaten (UMK), upah regulations on the regional minimum wage (UMK),
minimum provinsi (UMP), serta standar industri provincial minimum wage (UMP), and prevailing
sejenis, sehingga Perseroan dapat memberikan industry standards, enabling the Company to offer
gaji yang kompetitif di masing-masing wilayah competitive salaries across its operational areas.
operasional. Perseroan juga menyediakan tunjangan The Company also provides allowances and facilities
dan fasilitas bagi seluruh karyawan, baik tetap for all employees, both permanent and contract.
maupun kontrak. Informasi lebih lengkap mengenai More detailed information regarding employee
remunerasi karyawan disampaikan pada Laporan remuneration is presented in the Sustainability
Keberlanjutan. Report.
Keselamatan dan Kesehatan Kerja Occupational Health and Safety
Sebagai perusahaan yang bergerak di bidang As a company engaged in the plantation industry,
perkebunan, Perseroan menempatkan keselamatan the Company places occupational health and
dan kesehatan kerja (K3) sebagai prioritas utama safety (OHS) as a top priority for all workers.
bagi seluruh pekerja. Program K3 senantiasa The OHS program is continuously enhanced each
ditingkatkan setiap tahun dengan menetapkan year by setting a zero-accident target within
target nol kecelakaan kerja (zero-accident) di the Company and its Subsidiaries. This commitment
lingkungan Perseroan dan Entitas Anak. Komitmen is implemented through hazard and risk identification,
ini diwujudkan melalui identifikasi bahaya dan risiko safety and near-miss analysis, safety campaigns,
kerja, analisis keselamatan serta kejadian hampir regular OHS training, the imposition of sanctions for
celaka (near-miss), kampanye keselamatan, unsafe behavior, and the improvement of areas that
pelatihan K3 rutin, hingga pemberian sanksi atas do not yet meet established standards.
perilaku tidak aman serta perbaikan aspek yang
belum sesuai standar.
Sepanjang tahun 2025, Perseroan berhasil mencapai Throughout 2025, the Company successfully achieved
target zero-accident dan menerima penghargaan its zero-accident target and received recognition
atas konsistensinya menjaga keselamatan kerja. for its consistent efforts in maintaining workplace
Beberapa Entitas Anak juga meraih Penghargaan safety. Several Subsidiaries also received the Zero
Kecelakaan Nihil dari Pemerintah Provinsi Kalimantan Accident Award from the Provincial Government
Timur. Untuk mempertahankan pencapaian tersebut, of East Kalimantan. To sustain this achievement,
Perseroan secara berkelanjutan menyelenggarakan the Company continuously conducts OHS training
pelatihan K3 dan program kesehatan kerja di seluruh and occupational health programs across
wilayah operasional, sehingga penerapan K3 tetap all operational areas to ensure the optimal
optimal bagi seluruh karyawan. implementation of OHS for all employees.
124 Laporan Tahunan 2025 Annual Report
Page 127
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Strategi Pengembangan SDM 2026 HR Development Strategy 2026
Strategi pengembangan SDM Perseroan tahun 2026 The Company’s HR development strategy for
disusun guna memastikan kesiapan tenaga kerja 2026 is designed to ensure workforce readiness
dalam menghadapi tantangan bisnis yang terus in facing the ever-evolving business challenges,
berkembang, dengan fokus pada: with a focus on:
1. Pengembangan center of excellence melalui 1. Development of a center of excellence through
pembangunan Teladan Academy sebagai pusat the establishment of Teladan Academy as
pelatihan dan pengembangan kompetensi a training and competency development center
karyawan; for employees;
2. Penguatan kaderisasi internal melalui program 2. Strengthening internal regeneration through
rekrutmen management training atau future tiered management trainee recruitment or
leader development program (FLDP) secara the Future Leader Development Program (FLDP),
berjenjang mulai dari level supervisi/mandor; starting from the supervisory/foreman level;
3. Optimalisasi onboarding program untuk 3. Optimization of the onboarding program
karyawan panen melalui pelaksanaan SELAPA di for harvesting employees through the
seluruh unit operasional Perseroan; implementation of SELAPA across all Company
operational units;
4. Peningkatan kompetensi kepemimpinan dan 4. Enhancement of leadership and technical
teknis di level supervisi melalui program sekolah competencies at the supervisory level through
kepemimpinan madya (SEPAMA) mandor dan the intermediate leadership school (SEPAMA) for
klinik kerja mandor (KKM); foremen and the foreman work clinic (KKM);
5. Peningkatan kompetensi kepemimpinan di 5. Continuous improvement of managerial
level manajerial secara berkelanjutan melalui leadership competencies through the
pelaksanaan Teladan Leadership Development implementation of the Teladan Leadership
Program; Development Program;
6. Pelaksanaan evaluasi kinerja individu secara 6. Regular implementation of individual
periodik yang diikuti dengan optimalisasi performance evaluations followed by optimized
pelaksanaan coaching guna meningkatkan coaching sessions to enhance effectiveness and
efektivitas dan produktivitas dalam mencapai productivity in achieving defined work targets;
target kerja yang ditetapkan;
7. Penguatan kompetensi teknis SDM di unit 7. Strengthening of technical competencies of
operasional Perseroan melalui sertifikasi human resources in the Company’s operational
bidang perkebunan kelapa sawit oleh Badan units through oil palm plantation certification by
Sertifikasi Nasional Profesi (BSNP) sesuai Standar the National Professional Certification Agency
Kompetensi Kerja Nasional Indonesia (SKKNI) (BNSP) in accordance with applicable Indonesian
yang berlaku; National Work Competency Standards (SKKNI);
8. Penguatan manajemen suksesi melalui 8. Strengthening of succession management
implementasi talent management guna through the implementation of talent
memastikan tersedianya kandidat suksesor untuk management to ensure the availability of
memenuhi kebutuhan posisi-posisi strategis di successor candidates for strategic positions
Perseroan; serta within the Company; and
9. Penguatan Budaya TELADAN di seluruh unit 9. Reinforcement of the TELADAN Culture across
operasional Perseroan melalui program all Company operational units through
internalisasi dan standarisasi budaya kerja serta the internalization and standardization of
implementasi Teladan Culture Fit Assessment. work culture as well as the implementation of
the Teladan Culture Fit Assessment.
Laporan Tahunan 2025 Annual Report 125
Page 128
Aspek Operasional
Operational Aspect
Teknologi Informasi
Information Technology
Dalam menghadapi tantangan bisnis yang In responding to dynamic business challenges,
dinamis, Perseroan menjadikan teknologi informasi the Company positions information technology (IT)
(TI) sebagai fondasi utama untuk berinovasi as a key foundation for innovation and adaptation.
dan beradaptasi. Pemanfaatan sistem TI yang The utilization of an integrated IT system enables
terintegrasi memungkinkan akses data secara efficient data access, supports smooth operational
efisien, mendukung kelancaran operasional, serta processes, and strengthens decision-making.
memperkuat proses pengambilan keputusan.
Perseroan terus memperkuat penerapan teknologi The Company continues to strengthen
digital berbasis internet of things (IoT) melalui 2 sistem the implementation of digital technology based on
utama, Teladan Productivity Technology Science the internet of things (IoT) through 2 main systems,
(TPTS) dan Teladan Green Metrics (TGM), guna Teladan Productivity Technology Science (TPTS) and
mendukung efisiensi operasional dan penerapan Teladan Green Metrics (TGM), to support operational
prinsip keberlanjutan di seluruh lini bisnis. Upaya efficiency and the application of sustainability
ini penting untuk dilakukan mengingat anomali principles across all business lines. These efforts are
iklim yang terjadi saat ini dapat memengaruhi essential given current climate anomalies that may
produktivitas perusahaan serta keberlanjutan. affect the Company’s productivity and long-term
sustainability.
Pada pertengahan tahun lalu, Badan Meteorologi, In mid-2024, the Meteorology, Climatology, and
Klimatologi, dan Geofisika (BMKG) mengingatkan Geophysics Agency (BMKG) issued an early warning
akan terjadi La Niña pada akhir tahun 2025. Untuk that La Niña is expected to occur at the end of
memitigasi dampak La Niña Perseroan telah 2025. To mitigate the potential impacts of La Niña,
mengoptimalkan pemanfaatan TPTS melalui the Company has optimized the use of TPTS through
pendekatan artificial intelligence (AI) dan machine artificial intelligence (AI) and machine learning/
learning/deep learning yang memperkuat deep learning approaches, which strengthen
kemampuan analisis terhadap periodisitas analytical capabilities related to El Niño–Southern
El Niño-Southern Oscillation (ENSO), pola curah Oscillation (ENSO) periodicity, rainfall patterns,
hujan, cadangan air tanah, dan indeks kesehatan groundwater reserves, and crop health indices. In
tanaman. Dalam hal ini, TPTS mengintegrasikan this regard, TPTS integrates various data sources,
berbagai data melalui remote sensing/satellite, including remote sensing/satellite, unmanned aerial
unmanned aerial vehicle (UAV), automatic weather vehicles (UAVs), automatic weather stations (AWS),
station (AWS), serta automatic rainfall system (ARS). and automatic rainfall systems (ARS). The system
Sistem ini mencakup seluruh area perkebunan kelapa covers the entire 64,430 Ha of oil palm plantation
sawit seluas 64.430 Ha di Kalimantan Timur dan area in East Kalimantan and is directly connected
terhubung langsung dengan control room di Kantor to the control room at the Head Office in Jakarta,
Pusat Jakarta, sehingga strategi mitigasi dan adaptasi enabling mitigation and adaptation strategies to be
dapat segera diterapkan di lapangan secara akurat. accurately and promptly implemented in the field.
Dalam praktiknya melalui TPTS, Perseroan In practice, through TPTS, the Company has developed
membangun basis data block profile management a block profile management (BPM) database that
(BPM) yang mencakup areal dan tanaman per blok covers land and crop conditions at the block level
hingga level individual titik tanam yang terintegrasi down to individual planting points, integrated with
dengan sistem Tree ID Geo-tagging untuk setiap pokok the Tree ID Geo-tagging system for each monitored
sawit yang terpantau setiap waktu. Pengembangan oil palm tree. The development of BPM incorporates
BPM ini mengakomodir prinsip site-specific dan site-specific principles and block variability, enabling
variabilitas blok yang mampu membedakan secara detailed differentiation of environmental conditions
detil mengenai kondisi lingkungan (biotik/abiotik), (biotic/abiotic), crop health indices, and production
indeks kesehatan tanaman, serta potensi produksi di potential for each individual plant.
setiap individu tanaman.
126 Laporan Tahunan 2025 Annual Report
Page 129
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Dari data BPM tersebut, Perseroan menjalankan From the BPM data, the Company operates
sistem deteksi klasifikasi pokok sehat/normal a detection system that classifies trees as
dan pokok sakit/butuh perhatian dan perawatan healthy/normal or unhealthy/requiring further
lebih lanjut hingga level titik tanam di setiap blok. attention and treatment down to the individual
Dengan demikian, manajemen dapat memastikan planting point in each block. This ensures that
setiap pokok dapat tumbuh sehat dan memberikan management can confirm each tree’s ability to
kontribusi terhadap produksi yang optimal secara grow properly and contribute to sustained optimal
berkelanjutan di tengah tantangan perubahan iklim. production amid climate change challenges.
Di sisi lain, pada tahun lalu penerapan IoT dalam On the other hand, last year the Company further
TPTS telah dikembangkan oleh Perseroan untuk advanced the implementation of IoT within TPTS to
meningkatkan efektivitas kegiatan sensus produksi enhance the effectiveness of production census
di kebun. Pemanfaatan analisis big data serta activities in the plantation. The use of big data
algoritma model prediksi hibrida berbasis machine analytics and hybrid prediction models based on
learning dan deep learning memungkinkan sistem machine learning and deep learning enables TPTS
TPTS menghasilkan estimasi jumlah janjang per to generate more accurate estimates of the number
pokok dan berat janjang rata-rata TBS dengan of fruit bunches per tree and the average FFB bunch
tingkat akurasi yang lebih tinggi dan proses yang weight, delivered with higher accuracy and greater
lebih efisien. efficiency.
Transformasi digital ini menggantikan pendekatan This digital transformation replaces the manual
sensus produksi manual yang sebelumnya dilakukan production census approach that was previously
3 kali per tahun, dan terbukti mampu memberikan conducted 3 times per year, and has proven to
penghematan biaya hingga 55,6% dibandingkan deliver cost savings of up to 55.6% compared to
realisasi biaya rata-rata sensus produksi manual the average actual cost of last year’s manual
(metode konvensional) pada tahun lalu. Selain (conventional methods) production census. Beyond
efisiensi, sistem prediksi TPTS menunjukkan efficiency, the TPTS prediction system demonstrated
confidence level nilai prediksi dengan aktual total a confidence level of more than 95% when comparing
rata-rata di atas 95%. predicted values with actual outcomes.
Ke depan, Perseroan berkomitmen untuk terus Going forward, the Company remains committed
meningkatkan performa sistem TPTS melalui proses to further enhancing the performance of TPTS
data ground-truthing untuk validasi algoritma dan through data ground-truthing processes to validate
model AI dengan nilai error yang semakin rendah dan AI algorithms and models with increasingly lower
presisi. Dengan peningkatan akurasi yang konsisten, error rates and higher precision. With consistently
sistem ini diharapkan dapat menggantikan improving accuracy, the system is expected to
sepenuhnya sensus manual hingga 100%, sekaligus fully replace manual censuses by up to 100%, while
memperkuat langkah Perseroan dalam transformasi strengthening the Company’s progress in digital
digital dan efisiensi operasional di seluruh lini usaha. transformation and operational efficiency across all
business lines.
Sementara itu, TGM terus diperkuat dengan Meanwhile, TGM continues to be strengthened
penambahan jumlah dataset yang relevan dengan through the addition of datasets relevant to both
aspek operasional maupun keberlanjutan. Hingga operational and sustainability aspects. As of the end
akhir tahun 2025, TGM telah mengelola 51 dataset of 2025, TGM has managed 51 ESG datasets covering
ESG yang meliputi aspek operasional, finansial, operational and financial aspects, chemical
penggunaan bahan kimia, emisi gas rumah kaca, usage, greenhouse gas emissions, biodiversity,
keanekaragaman hayati, dan lainnya. Peningkatan and others. This enhancement reflects the
ini mencerminkan komitmen Perseroan dalam Company’s commitment to building an increasingly
menghadirkan sistem pengelolaan berbasis data comprehensive data-driven management system.
yang semakin komprehensif.
Sepanjang tahun 2025, Perseroan juga memperluas Throughout 2025, the Company also expanded
pemanfaatan teknologi digital melalui sejumlah pilot the use of digital technology through several pilot
project, antara lain uji coba pengukuran go green projects, including trials of go green measurement
di pabrik, digitalisasi sistem pengukuran tangki systems at mills, digitalization of the CPO tank
Laporan Tahunan 2025 Annual Report 127
Page 130
Aspek Operasional
Operational Aspect
CPO untuk memantau kedalaman dan kapasitas monitoring system to measure depth and
di Talisayan, serta penerapan sistem absensi capacity in Talisayan, and the implementation
digital di kebun. Melalui integrasi inisiatif digital of a digital attendance system at plantations.
tersebut, Perseroan tidak hanya meningkatkan Through the integration of these digital initiatives,
efisiensi operasional dan menjaga keberlanjutan the Company not only enhances operational
produktivitas, tetapi juga memperkuat ketahanan efficiency and maintains sustainable productivity,
usaha dalam menghadapi tantangan perubahan but also strengthens business resilience in
iklim dan dinamika industri di masa depan. addressing the challenges of climate change and
future industry dynamics.
Tata Kelola Teknologi Informasi Information Technology Governance
Perkembangan teknologi informasi Perseroan The Company’s information technology
berkontribusi signifikan dalam memperkuat advancements have made a significant contribution
penerapan tata kelola yang baik (good corporate to strengthening the implementation of good
governance/GCG) serta mendorong praktik corporate governance (GCG) and promoting
keberlanjutan melalui digitalisasi proses bisnis. sustainable practices through the digitalization of
Sepanjang tahun 2025, Perseroan memperbarui business processes. Throughout 2025, the Company
blueprint dan roadmap transformasi digital yang updated its digital transformation blueprint and
berorientasi pada peningkatan transparansi, roadmap, focusing on enhancing transparency,
efisiensi, serta integrasi data lintas fungsi operasional. efficiency, and cross-functional data integration.
Penerapan tata kelola TI dilakukan dengan metode IT governance is implemented using an agile delivery
agile delivery process untuk memastikan kecepatan process approach to ensure adaptability to business
adaptasi terhadap kebutuhan bisnis, disertai needs, accompanied by the renewal of standard
pembaruan standard operating procedure (SOP) operating procedures (SOPs) and governance
dan dokumen governance terkait keamanan TI. documents related to IT security.
Dalam mengelola aspek TI, Perseroan menerapkan In managing IT aspects, the Company applies
tata kelola TI yang terintegrasi dengan kerangka IT governance integrated with the corporate risk
manajemen risiko perusahaan. Pendekatan ini management framework. This approach ensures
memastikan seluruh risiko utama, termasuk that all key risks, including potential disruptions,
potensi disruption, ancaman keamanan siber cybersecurity threats, and disaster recovery
(cyber security), serta skenario pemulihan bencana scenarios, are properly identified, managed,
(disaster recovery), dapat diidentifikasi, dikelola, and reported to the Board of Directors and Key
dan dilaporkan secara tepat kepada Direksi dan Management. The Company periodically conducts
Manajemen Kunci. Secara berkala, Perseroan IT risk identification and assessment to determine
melakukan identifikasi dan penilaian risiko TI untuk mitigation priorities and strengthen infrastructure
menentukan prioritas mitigasi serta penguatan that supports the continuity of plantation and mill
infrastruktur yang mendukung keberlangsungan operations.
operasional kebun dan pabrik.
Dalam konteks tata kelola data, keamanan siber In the context of data governance, cybersecurity
menjadi fokus utama. Perseroan menerapkan remains a primary focus. The Company implements
sistem perlindungan berlapis melalui instalasi multi-layered protection systems through
anti-virus dan malware protection di seluruh the installation of antivirus and malware protection
perangkat, pembatasan akses data berbasis on all devices, tiered authorization-based data
otorisasi berjenjang, serta konfigurasi sistem jaringan access restrictions, and network configurations
yang otomatis tertutup di luar jam operasional guna that automatically shut down outside operating
meminimalkan potensi ancaman eksternal. Selain hours to minimize potential external threats.
itu, dilakukan edukasi keamanan siber kepada In addition, cybersecurity education is provided to
seluruh karyawan melalui kampanye awareness all employees through awareness campaigns and
dan pembentukan tim keamanan internal TI the establishment of an internal IT security team.
(internal IT security team).
128 Laporan Tahunan 2025 Annual Report
Page 131
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kebijakan keamanan data diperkuat dengan Data security policies are reinforced through
penerapan aplikasi siber keamanan, pengendalian the implementation of cybersecurity applications,
akses, pemantauan aktivitas jaringan, penggunaan access controls, network activity monitoring, use of
perangkat lunak legal, serta proses backup data licensed software, as well as regular data backup
secara berkala dan redundancy penyimpanan di processes and redundant storage across different
lokasi berbeda sebagai langkah mitigasi bencana. locations as part of disaster mitigation measures.
Untuk menjamin keberlanjutan layanan, Perseroan To ensure service continuity, the Company operates
mengoperasikan disaster recovery center (DRC) di disaster recovery centers (DRC) in Jakarta and
Jakarta dan Samarinda, yang menjadi bagian dari Samarinda, as part of the implementation of its
implementasi disaster recovery plan (DRP) dan disaster recovery plan (DRP) and business continuity
business continuity plan (BCP). Efektivitas sistem plan (BCP). System effectiveness is tested periodically
diuji secara berkala melalui simulasi pemulihan through recovery simulations and internal audits on
dan audit internal terhadap kepatuhan kebijakan data security policy compliance.
keamanan data.
Setiap insiden keamanan ditangani melalui protokol Each security incident is handled through a structured
incident response yang memastikan tindak lanjut incident response protocol that ensures prompt and
cepat dan tepat. Dalam pemilihan vendor dan appropriate follow-up actions. In selecting IT vendors
mitra TI, Perseroan menerapkan penilaian berbasis and partners, the Company applies assessments
kapabilitas, keamanan, dan keberlanjutan. Vendor based on capability, security, and sustainability.
utama, seperti penyedia jaringan dan layanan cloud Major vendors, such as network and cloud service
dievaluasi melalui assessment checklist, sementara providers, are evaluated using an assessment
pengembangan aplikasi sebagian besar dikelola checklist, while most application development is
secara in-house untuk menjaga kendali atas kode managed in-house to maintain control over source
sumber dan kerahasiaan sistem. codes and system confidentiality.
Pengembangan Operasional Perkebunan
Plantation Operational Development
Perseroan berkomitmen untuk mengembangkan The Company is committed to developing its
operasional perkebunan secara berkelanjutan, plantation operations in a sustainable, efficient, and
efisien, dan inovatif, termasuk melalui mekanisasi innovative manner, including through mechanization
dan penerapan teknologi agrikultur modern di and the application of modern agricultural technology
perkebunan kelapa sawit. Sebagai bagian dari in oil palm plantations. As part of the implementation
implementasi Rencana Jangka Panjang 2025-2030, of the 2025–2030 Long-Term Plan, the Company has
Perseroan memfokuskan tahun 2025 sebagai tahap designated 2025 as the foundation-building phase
pembangunan fondasi yang kuat untuk mendukung to support long-term growth. The main focuses for
pertumbuhan jangka panjang. Fokus utama tahun the year include the alignment of agronomic
ini mencakup penyesuaian standar agronomi, standards, optimization of HR management, and
optimalisasi manajemen SDM, serta pengembangan the development of environmental, social, and
program berbasis environmental, social, and governance (ESG)-based programs. To achieve
governance (ESG). Untuk mencapai tujuan tersebut, these objectives, the Company implemented
Perseroan melaksanakan berbagai inisiatif strategis the following strategic initiatives:
sebagai berikut:
1. Peningkatan produksi lahan potensial: 1. Enhancing the productivity of potential land:
mengoptimalkan produktivitas lahan yang telah optimizing the yield of planted areas through
tertanam melalui penerapan standar agronomi the implementation of more precise agronomic
yang lebih presisi dan pemanfaatan teknologi standards and the use of modern plantation
perkebunan modern; technologies;
Laporan Tahunan 2025 Annual Report 129
Page 132
Aspek Operasional
Operational Aspect
2. Akuisisi lahan produktif secara tepat dan optimal: 2. Strategic and optimal acquisition of productive
melanjutkan strategi pertumbuhan berkelanjutan land: continuing the sustainable growth strategy
melalui akuisisi CDM, yang memperkuat kapasitas through CDM acquisitions, which strengthen
produksi tanpa perlu membuka lahan baru; production capacity wihout the need for new
land clearing;
3. Peningkatan dan perbaikan perumahan staf dan 3. Improving and upgrading staff and employee
karyawan: meningkatkan kualitas fasilitas hunian housing: enhancing the quality of living facilities
melalui pembangunan dan renovasi perumahan; through construction and renovation works;
4. Peningkatan akses air bersih, sanitasi, dan 4. Improving access to clean water, sanitation,
kesehatan: menyediakan infrastruktur and healthcare: providing adequate supporting
pendukung yang memadai untuk memastikan infrastructure to ensure the well-being of
kesejahteraan karyawan dan masyarakat sekitar employees and surrounding communities while
perkebunan, sekaligus mendukung produktivitas enhancing productivity and quality of life; and
dan kualitas hidup; serta
5. Peningkatan dan perbaikan kualitas jalan: 5. Improving and upgrading road quality:
melakukan perbaikan dan pemeliharaan jalan conducting maintenance and repair of plantation
kebun serta akses utama untuk mendukung roads and main access routes to support logistics
efisiensi logistik, distribusi hasil produksi, dan efficiency, product distribution, and operational
mobilitas operasional di seluruh wilayah kerja. mobility across all working areas.
Seluruh inisiatif tersebut dijalankan secara All these initiatives are implemented in
terintegrasi guna memperkuat daya saing an integrated manner to strengthen the Company’s
Perseroan, meningkatkan efisiensi operasional, competitiveness, enhance operational efficiency,
dan memastikan keberlanjutan usaha di tengah and ensure business sustainability amid industry
tantangan industri dan perubahan iklim global. challenges and global climate change.
130 Laporan Tahunan 2025 Annual Report
Page 133
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Pada tahun 2025, Perseroan juga mengambil peran In 2025, the Company also assumed a strategic
strategis dalam konsorsium elaeidobius bersama role in the elaeidobius consortium alongside
Gabungan Pengusaha Kelapa Sawit Indonesia the Indonesian Palm Oil Association (GAPKI),
(GAPKI), Kementerian Pertanian, Badan Pengelola the Ministry of Agriculture, the Palm Oil Plantation Fund
Dana Perkebunan Kelapa Sawit (BPDPKS), dan Management Agency (BPDPKS), and other research
lembaga riset lainnya. Melalui konsorsium ini, institutions. Through this consortium, the Company
Perseroan ditunjuk sebagai salah satu lokasi uji was designated as one of the sites for multi-location
multilokasi dan perbanyakan serangga penyerbuk testing and propagation of new pollinating beetle
baru asal Tanzania, mencakup 3 spesies unggulan, species originating from Tanzania, comprising
yakni elaeidobius kamerunicus, elaeidobius 3 superior species: elaeidobius kamerunicus,
subvittatus, dan elaeidobius plagiatus. Dari inisiatif elaeidobius subvittatus, and elaeidobius plagiatus.
tersebut, sebanyak 6.000 indukan telah didatangkan Under this initiative, a total of 6,000 parent
ke Indonesia untuk dikembangbiakkan menjadi beetles have been brought to Indonesia to be
sekitar 800 ribu hingga 1 juta serangga penyerbuk, bred into approximately 800 thousand to 1 million
yang selanjutnya akan didistribusikan ke berbagai pollinating insects, which will subsequently
sentra perkebunan sawit nasional. Langkah ini be distributed to various national oil palm plantation
menjadi bagian penting dari upaya pengembangan centers. This initiative represents an important
operasional perkebunan, karena secara langsung part of the Company’s plantation operational
mendukung peningkatan produktivitas sawit development efforts, as it directly supports the
secara berkelanjutan sekaligus memperkuat peran sustainable enhancement of oil palm productivity
Perseroan dalam pencapaian target produksi sawit while strengthening the Company’s role in achieving
nasional di masa mendatang. future national palm oil production targets.
Perseroan juga terus mengembangkan operasional The Company continues to develop its plantation
perkebunan secara berkelanjutan melalui praktik operations sustainably through smart agronomic
agronomi cerdas dan penerapan teknologi modern. practices and the application of modern technology.
Upaya menjaga kesuburan tanah dilakukan melalui Efforts to maintain soil fertility are carried out through
pemupukan berimbang berbasis hasil analisis daun, balanced fertilization based on leaf analysis results,
dikombinasikan dengan bahan organik, seperti land combined with organic materials, such as land
application, janjang kosong, dan kompos dari POME application, empty fruit bunches, and compost
serta tandan kosong kelapa sawit (TKKS) tanpa derived from POME and empty oil palm fruit bunches
tambahan bahan kimia. Pemanfaatan sludge kering (EFB) without additional chemicals. The use of dried
juga mulai diterapkan sebagai pupuk alternatif. Di sisi sludge has also been introduced as an alternative
lain, pengendalian hama dan penyakit difokuskan fertilizer. On the other hand, pest and disease control
pada pendekatan preventif, termasuk penggunaan is focused on preventive approaches, including
bahan tanaman moderat terhadap ganoderma sp., the use of plant materials with moderate resistance
agen hayati pelindung tanaman, serta pengendalian to ganoderma sp., biological plant protection agents,
gulma secara selektif. and selective weed control.
Sebagai antisipasi terhadap risiko iklim dan potensi To anticipate climate risks and potential water
water stress di Kalimantan Timur, Perseroan stress in East Kalimantan, the Company has
memperkuat sistem pemantauan cuaca melalui strengthened its weather monitoring system through
AWS dan optimalisasi platform digital berbasis IoT, AWS and optimized IoT-based digital platforms
seperti TGM dan TPTS. Sistem ini mendukung efisiensi such as TGM and TPTS. These systems support
operasional, perencanaan kebun, dan sensus operational efficiency, plantation planning, and
produksi secara otomatis. Pengembangan program automated production census. The development of
sustainable agricultural partnership initiative (SAPI), the sustainable agricultural partnership initiative
penerapan enterprise resource planning (ERP), serta (SAPI), implementation of enterprise resource
aplikasi mobile turut mendorong integrasi data dan planning (ERP), and mobile applications also
efektivitas kerja, sehingga produktivitas perkebunan contribute to data integration and work effectiveness,
tetap optimal meskipun menghadapi tantangan ensuring that plantation productivity remains
iklim dan dinamika industri. optimal despite climate challenges and industry
dynamics.
Laporan Tahunan 2025 Annual Report 131
Page 134
132 Laporan Tahunan 2025 Annual Report
Page 135
TATA KELOLA
PERUSAHAAN
Corporate Governance
Laporan Tahunan 2025 Annual Report 133
Page 136
Tata Kelola Perusahaan
Corporate Governance
Komitmen terhadap Penerapan
Tata Kelola Perusahaan
Commitment to Corporate Governance Implementation
Penerapan tata kelola perusahaan yang baik Good corporate governance (GCG) implementation
(good corporate governance/GCG) menjadi is the Company’s primary commitment in carrying
komitmen utama Perseroan dalam menjalankan out its business in a transparent, accountable
usaha secara transparan, akuntabel, dan manner with integrity. The GCG practices allows
berintegritas. Melalui praktik GCG, Perseroan the Company to ensure that every business activity is
memastikan setiap aktivitas bisnis selaras following the applicable provisions, while constantly
dengan ketentuan yang berlaku serta senantiasa improving the management and supervision quality
meningkatkan kualitas pengelolaan dan across all lines of businesses and work function in
pengawasan di seluruh lini usaha dan fungsi kerja every company organ.
pada setiap organ perusahaan.
Dasar Hukum GCG Legal Basis for GCG
Dasar hukum dan pedoman penerapan GCG di The legal basis and guidelines for GCG
Perseroan berlandaskan pada berbagai peraturan implementation in the Company are based on
dan kebijakan, di antaranya: various regulations and policies, namely:
1. Peraturan perundang-undangan yang berlaku 1. Applicable laws and regulations in Indonesia,
di Indonesia, khususnya Undang-Undang particularly Law No. 8 of 1995 on Capital Markets
No. 8 Tahun 1995 tentang Pasar Modal dan and Law No. 40 of 2007 on Limited Liability
Undang-Undang No. 40 Tahun 2007 tentang Companies, as may be amended from time to
Perseroan Terbatas sebagaimana dapat diubah time.
dari waktu ke waktu.
2. Peraturan lainnya terkait perusahaan terbuka 2. Other regulations related to publicly listed
yang diterbitkan oleh Otoritas Jasa Keuangan companies issued by the Financial Services
(OJK) dan Bursa Efek Indonesia. Authority (OJK) and the Indonesia Stock Exchange.
134 Laporan Tahunan 2025 Annual Report
Page 137
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
3. Anggaran Dasar Perseroan. 3. The Company’s Articles of Association.
4. Pedoman Umum Governansi Korporat Indonesia 4. The Indonesian Corporate Governance Guidelines
(PUGKI) yang dipublikasikan oleh Komite Nasional (PUGKI) published by the National Committee on
Kebijakan Governansi (KNKG). Governance Policy (KNKG).
5. ISO 37000:2021 - Governance of Organizations. 5. ISO 37000:2021 - Governance of Organizations.
Penerapan Prinsip-Prinsip GCG Implementation of GCG Principles
Penerapan prinsip-prinsip GCG di Perseroan The implementation of GCG principles in
dilakukan secara konsisten dalam setiap kegiatan the Company is rolled out consistently in every
operasional. Acuan penerapan tersebut merujuk operational activity. PUGKI 2021 issued by KNKG and
pada PUGKI 2021 yang diterbitkan oleh KNKG serta ISO 37000:2021 on Governance of Organizations
standar internasional ISO 37000:2021 tentang are used as guidance. The implementation of each
Governance of Organizations. Adapun penerapan principle is outlined in the below table:
masing-masing prinsip dijelaskan sebagai berikut:
Pilar Governansi
Korporat Penjelasan Penerapan di Perseroan
Corporate Descriptions Company Implementation
Governance Pillars
Perilaku Beretika Dalam melaksanakan kegiatannya, korporasi • Menetapkan Pedoman Etika dan Perilaku sebagai
senantiasa mengedepankan kejujuran, acuan bagi seluruh insan Perseroan, termasuk
memperlakukan semua pihak dengan organ perusahaan maupun pihak eksternal.
hormat (respect), memenuhi komitmen, Pedoman ini disosialisasikan secara menyeluruh
membangun serta menjaga nilai-nilai moral agar setiap insan Perseroan menjunjung
dan kepercayaan secara konsisten. Korporasi tinggi tata kelola perusahaan yang baik, patuh
memperhatikan kepentingan Pemegang terhadap peraturan perundang-undangan, serta
Saham dan pemangku kepentingan menghindari praktik yang bertentangan dengan
lainnya berdasarkan asas kewajaran dan etika, seperti korupsi, benturan kepentingan,
kesetaraan (fairness) dan dikelola secara maupun tindakan diskriminatif;
independen sehingga masing-masing • Memastikan Nilai-Nilai Perusahaan
organ perusahaan tidak saling mendominasi disosialisasikan secara konsisten untuk
dan tidak dapat diintervensi oleh pihak lain. menumbuhkan budaya kerja yang berintegritas;
• Memperkuat penerapan kebijakan anti-korupsi
di seluruh kegiatan usaha Perseroan; serta
• Mengimplementasikan whistleblowing system
(WBS) sebagai sarana pelaporan dugaan
pelanggaran etika dan perilaku, peraturan internal,
maupun ketentuan perundang-undangan.
Sistem ini dikelola secara profesional
berdasarkan Pedoman Sistem Pelaporan
Dugaan Pelanggaran, sehingga dapat menjamin
objektivitas, independensi, serta perlindungan
bagi pelapor.
Ethical Behavior In carrying out its activities, the corporation • Establish Code of Ethics and Conduct as
always prioritize honesty, treat all parties a guide for every Company personnel, including
with respect, fulfill commitment, build company organs and external parties. It has been
and maintain moral values and trust fully communicated with the aim of enabling
consistently. The Corporation pays attention Company personnel to uphold good corporate
to the interests of Shareholders and other governance, adhere the laws and regulations,
stakeholders based on the principles of and avoid any activities that are against
fairness and equality and is managed the ethics, such as corruption, conflicts of interest,
independently to keep each of the company or discriminative act;
organ from dominating each other and • Ensure the corporate values are consistently
cannot be intervened by other parties. disseminated to foster work culture with integrity;
• Enforce the implementation of anti-corruption in
all Company’s business activities; and
• Implement the whistleblowing system (WBS) as
a means to report alleged violations on ethics
and behavior, internal regulations, or provisions
of laws. The system is managed professionally
under the Policy for Alleged Violation Reporting
System, to ensure objectivity, independence, and
protection for the reporter.
Laporan Tahunan 2025 Annual Report 135
Page 138
Tata Kelola Perusahaan
Corporate Governance
Pilar Governansi
Korporat Penjelasan Penerapan di Perseroan
Corporate Descriptions Company Implementation
Governance Pillars
Akuntabilitas Korporasi dapat mempertanggungjawabkan • Melakukan evaluasi secara berkala struktur
kinerjanya secara transparan dan organisasi Perseroan guna memastikan
wajar. Untuk itu, korporasi harus dikelola kesesuaian dengan kebutuhan usaha dan
secara benar, terukur dan sesuai dengan efektivitas operasional;
kepentingan korporat dengan tetap • Memastikan strategi usaha yang senantiasa
memperhitungkan kepentingan Pemegang mengacu pada prinsip akuntabilitas;
Saham dan pemangku kepentingan. • Melakukan evaluasi atas penerapan GCG,
Akuntabilitas merupakan prasyarat yang termasuk penilaian terhadap tugas dan
diperlukan untuk mencapai kinerja yang tanggung jawab organ tata kelola;
berkelanjutan. • Menyelenggarakan audit internal dan eksternal
untuk menilai serta meningkatkan kinerja
Perseroan;
• Memastikan penerapan manajemen risiko yang
baik di seluruh praktik kerja dan aktivitas bisnis;
serta
• Mengoptimalkan penerapan sistem
pengendalian internal sesuai ketentuan yang
berlaku, guna mendukung transparansi dan
keandalan proses pengelolaan Perseroan.
Accountability The Corporation can be held accountable • Evaluate the Company’s organization structure
for its performance transparently and periodically to ensure its alignment with business
fairly. Therefore, corporation should be needs and operational effectivity;
managed properly, measurably, and in line • Ensure the business strategy is always in line with
with corporate interests while considering the accountability principles;
the interests of Shareholders and stakeholders. • Evaluate the GCG implementation and assess
Accountability is required prerequisite for the duties and responsibilities of governance
sustainable performance. organs;
• Conduct both internal and external audits to
assess and improve Company’s performance;
• Ensure implementation of good risk management
in all work practices and business activities; and
• Optimize the implementation of internal control
system according to the applicable provisions,
to support transparency and reliability of
the Company’s management process.
Transparansi Untuk menjaga objektivitas dalam • Memastikan seluruh pemangku kepentingan
menjalankan bisnis, korporasi menyediakan memperoleh informasi yang benar, akurat, dan
informasi yang material dan relevan dengan terkini, termasuk melalui pembaruan rutin di situs
cara yang mudah diakses dan dipahami web Perseroan (www.teladanprima.com) dan
oleh pemangku kepentingan. Korporasi situs web Bursa Efek Indonesia;
mengambil inisiatif untuk mengungkapkan • Menjalankan komunikasi yang terbuka dan sesuai
tidak hanya masalah yang disyaratkan oleh peraturan dengan pemangku kepentingan, guna
peraturan perundang-undangan, tetapi menjaga kepercayaan dan kredibilitas;
juga hal yang penting untuk pengambilan • Menyampaikan Laporan Tahunan, Laporan
keputusan oleh Pemegang Saham, kreditur, Keuangan, serta laporan lainnya kepada
dan pemangku kepentingan lainnya. regulator, masyarakat, dan pemangku
kepentingan melalui kanal resmi sesuai periode
yang ditentukan; serta
• Menerbitkan berita terbaru mengenai
perkembangan Perseroan serta menyediakan
keterbukaan informasi yang dapat diakses publik
melalui situs web Perseroan.
Transparency To maintain objectivity in doing business, • Guarantee correct, accurate, and updated
the corporation is providing material and information reaches all stakeholders, including
relevant information in a way that is easily through regular updates on Company’s website
accessible and understood by stakeholders. (www.teladanprima.com) and Indonesia Stock
The Corporation took the initiative by Exchange’s website;
disclosing not only issues required by • Implement open communication according to
the laws and regulations, but also important the regulation with stakeholders, to maintain trust
for decision making by Shareholders, and credibility;
creditors, and other stakeholders. • Submit the Annual Report, Financial Statements,
and other reports to regulators, the public, and
stakeholders through official channels within
the specified period; and
• Publish latest news on Company’s developments
and provide accessible transparency to the public
via Company’s website.
136 Laporan Tahunan 2025 Annual Report
Page 139
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Pilar Governansi
Korporat Penjelasan Penerapan di Perseroan
Corporate Descriptions Company Implementation
Governance Pillars
Keberlanjutan Korporasi mematuhi peraturan • Menerapkan prinsip berkelanjutan dalam
perundang-undangan serta berkomitmen operasional yang berfokus pada aspek good
melaksanakan tanggung jawab governance, agro-ecological, socio-territorial,
terhadap masyarakat dan lingkungan dan economic viability, sejalan dengan upaya
agar berkontribusi pada pembangunan membangun industri kelapa sawit yang
berkelanjutan melalui kerja sama dengan berkualitas dan bernilai keberlanjutan;
semua pemangku kepentingan untuk • Menjalankan kegiatan usaha dengan
meningkatkan kehidupan mereka dengan berpedoman pada Kebijakan Sawit Lestari
cara yang selaras dengan kepentingan bisnis (KSL) sebagai komitmen dalam menjaga
dan agenda pembangunan berkelanjutan. keseimbangan antara aspek ekonomi, sosial, dan
lingkungan; serta
• Menyusun dan memublikasikan Laporan
Keberlanjutan secara terpisah dari Laporan
Tahunan, baik melalui situs web Perseroan
maupun situs web Bursa Efek Indonesia, sebagai
bentuk keterbukaan informasi kepada para
pemangku kepentingan.
Sustainability The Corporation complies with the laws • Implement sustainability principles
and regulations and is committed to in operations, by focusing on good governance,
implement the community and environment agro-ecological, socio-territorial, and economic
responsibilities to contribute to sustainable viability aspects, in line with efforts to build
development through cooperation with a high-quality and sustainable palm oil industry;
all of the relevant stakeholders to improve • Carry out its business activities, guided by
their lives through ways that are in line with the Sustainable Palm Oil Policy (KSL) as
the business interests and the sustainable a commitment to maintain the balance of
development agenda. economic, social, and environmental aspects;
and
• Prepare and publish the Sustainability Report
separately from the Annual Report, both through
the Company’s website and Indonesia Stock
Exchange’s website, as a form of transparency to
the stakeholders.
Laporan Tahunan 2025 Annual Report 137
Page 140
Tata Kelola Perusahaan
Corporate Governance
Infrastruktur Tata Kelola Perusahaan Corporate Governance Infrastructure
Perseroan berkomitmen menjalankan seluruh The Company is committed to carry out all business
aktivitas usaha sesuai dengan ketentuan yang activities in line with the applicable regulations.
berlaku. Untuk itu, Perseroan membentuk infrastruktur Accordingly, the Company has established
tata kelola perusahaan sebagai kerangka kerja yang a corporate governance framework consisting of
terdiri atas kebijakan, pedoman, dan prosedur, yang policies, guidelines, and procedures, to support
berfungsi mendukung pencapaian tujuan usaha the achievement of the business objectives while
sekaligus memastikan penerapan prinsip GCG, etika, ensuring the implementation of GCG principles,
serta kepatuhan terhadap hukum. ethics, as well as legal compliance.
FIDUCIARY DUTY
Memenuhi tugas dan tanggung jawab pengurusan Perseroan untuk
kepentingan Perseroan dan sesuai dengan maksud dan tujuan Perseroan
Performing the duties and responsibilities associated with overseeing the Company for
the Company’s advantage and in alignment with its purposes and objectives
Pedoman Pedoman
Pedoman
Pedoman Sistem Pengelolaan Keberlanjutan, Pedoman
Komunikasi dengan
Manajemen Dokumen dan Arsip Tanggung Jawab Hubungan
Pemegang Saham
Terintegrasi Perusahaan Sosial, dan Pemangku
atau Investor
Integrated Management Lingkungan Kepentingan
Communication
Management of Company Sustainability, Social, Stakeholder
with Shareholders
System Policy Documents and and Environmental Relationship Policy
or Investors Policy
Archives Policy Responsibility Policy
OPERATIONAL
POLICIES Pedoman
Pedoman Seleksi
Hubungan Korporasi
dan Peningkatan
antara Perusahaan
Kemampuan Kebijakan
Pedoman Induk dengan
Pemasok dan Pemenuhan Pedoman
Insider Trading Perusahaan Anak
Vendor Hak-Hak Kreditur Operasional
Insider Trading Corporate Relations Operational Policy
Supplier and Creditor Rights
Policy between the Parent
Vendor Selection Fulfillment Policy
Company
and Capacity
and Subsidiaries
Building Policy
Policy
Pedoman
Pedoman Sistem
PROSEDUR
Piagam Unit Pedoman Anti-Korupsi dan Pedoman Etika PROCEDURES
INTERNAL Pelaporan Dugaan
Audit Internal Manajemen Risiko Anti-Penyuapan dan Perilaku
CONTROL Pelanggaran
POLICIES Internal Audit Risk Management Anti-Corruption Code of Ethics and
Whistleblowing
Unit Charter Policy and Anti-Bribery Conduct Policy
System Policy
Policy
Piagam Komite
Piagam Komite Piagam Komite Investasi,
Keberlanjutan Usaha
Nominasi dan GCG, dan Manajemen
Piagam Komite Audit dan Tanggung Jawab
Remunerasi Risiko
Audit Committee Sosial
Nomination and Investment, GCG, and
Charter Business Continuity and
Remuneration Risk Management
Social Responsibility
Committee Charter Committee Charter
Committee Charter
FOUNDATION
POLICIES Pedoman Tata Laksana Kerja Dewan Komisaris dan Direksi
Board of Commissioners and Board of Directors Work Procedure Policy
Pedoman Good Corporate Governance
Good Corporate Governance Policy
Anggaran Dasar Perseroan
The Company’s Articles of Association
POLICY DOMAIN EXECUTION
(WHAT) DOMAIN
(HOW)
138 Laporan Tahunan 2025 Annual Report
Page 141
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Pedoman Good Corporate Governance The Good Corporate Governance Policy is key
menjadi acuan utama dalam penerapan reference in applying GCG in the Company.
GCG di Perseroan. Pedoman ini resmi berlaku It was officially implemented based on a Joint
berdasarkan Keputusan Bersama Dewan Decree of the Board of Commissioners and
Komisaris dan Direksi PT Teladan Prima Agro Tbk the Board of Directors of PT Teladan Prima Agro Tbk
No. 02/SK-DIR-DEKOM/GCG/TPA/XI/2023 tanggal No. 02/SK-DIR-DEKOM/GCG/TPA/XI/2023 on
24 November 2023. Penyusunan pedoman tersebut 24 November 2023. The policy is prepared for
bertujuan antara lain untuk: the following objectives, namely:
1. Mengoptimalkan nilai Perseroan dengan tetap 1. Enhancing the Company’s value while still
memperhatikan kepentingan pemilik kepentingan considering the stakeholders’ interests and
dan mendorong tercapainya kesinambungan promoting the achievement of sustained
bisnis didasarkan prinsip transparansi, business continuity based on the principles of
akuntabilitas, pertanggungjawaban, kemandirian, transparency, accountability, responsibility,
dan kewajaran; independence, and fairness;
2. Mendorong organ Perseroan, yaitu Rapat Umum 2. Encouraging the Company’s organs, namely
Pemegang Saham (RUPS), Dewan Komisaris, dan the General Meeting of Shareholders (GMS),
Direksi agar dalam membuat seluruh keputusan the Board of Commissioners, and the Board of
dan menjalankan tindakannya untuk senantiasa Directors, in making all decisions and actions to
dilandasi oleh nilai moral yang tinggi dan be consistently guided by high moral values and
kepatuhan terhadap ketentuan Anggaran Dasar compliance with the provisions of the Articles of
dan peraturan perundang-undangan yang Association and applicable regulations;
berlaku;
3. Mendorong pengelolaan Perseroan lebih 3. Promoting more professional, transparent,
profesional, transparan dan efisien, serta and efficient Company management, while
memberdayakan fungsi dan meningkatkan enhancing the functions and bolstering
kemandirian organ Perseroan; the independence of Company’s organs;
4. Mendorong dan mendukung pengembangan, 4. Encouraging and supporting the development
pengelolaan sumber daya Perseroan dan and management of the Company’s resources
pengelolaan risiko usaha Perseroan dengan and addressing the Company’s business
penerapan prinsip kehati-hatian (prudent), risks by applying the principles of prudence,
akuntabilitas, dan bertanggungjawab sejalan accountability, and responsibility in line with GCG
dengan prinsip-prinsip GCG; principles;
5. Mendorong timbulnya kesadaran dan tanggung 5. Promoting Company’s awareness and social
jawab sosial Perseroan terhadap masyarakat responsibility toward the community and
dan kelestarian lingkungan terutama di sekitar environmental sustainability, particularly
Perseroan; serta surrounding the Company; and
6. Meningkatkan daya saing Perseroan, baik 6. Improving Company’s competitiveness, both
secara nasional maupun internasional, sehingga nationally and internationally, thereby gaining
mampu mendapatkan kepercayaan pasar guna market confidence to promote investment flows
mendorong arus investasi dan pertumbuhan and fostering sustainable national economic
ekonomi nasional yang berkesinambungan. growth.
Laporan Tahunan 2025 Annual Report 139
Page 142
Tata Kelola Perusahaan
Corporate Governance
Struktur Tata Kelola Perusahaan
Corporate Governance Structure
Struktur Tata Kelola Perusahaan Perseroan dibentuk The Company’s Corporate Governance Structure
berdasarkan Undang-Undang No. 40 Tahun 2007 was based on Law No. 40 of 2007 concerning
tentang Perseroan Terbatas beserta perubahannya, Limited Liability Company and its amendments,
Peraturan Otoritas Jasa Keuangan (POJK) Financial Services Authority Regulation (POJK)
No. 21/POJK.04/2015, serta Surat Edaran Otoritas Jasa No. 21/POJK.04/2015, and Financial Services Authority
Keuangan (SEOJK) No. 32/SEOJK.04/2015. Struktur Circular (SEOJK) No. 32/SEOJK.04/2015. This structure
ini dirancang untuk memastikan pengelolaan dan was designed to ensure that the management and
pengawasan perusahaan berlangsung secara supervision of the company are held in transparent,
transparan, akuntabel, dan bertanggung jawab accountable, and responsible manner, aligned with
sesuai prinsip-prinsip GCG. the principles of GCG.
Dalam implementasinya, Perseroan tidak The Company is not implementing a role separation
menerapkan pemisahan peran antara Chairman between the Chairman of the Board dan Chief
of the Board dan Chief Executive Officer (CEO). Executive Officer (CEO). It rests with the President
Peran tersebut dijalankan oleh Direktur Utama, Director, who has the authority to set the strategic
yang memiliki kewenangan dalam menetapkan direction, manage risk, and making important
arah strategis, mengelola risiko, serta mengambil decision, and ensure that the strategies and daily
keputusan penting, sekaligus memastikan operations run according to plan. This leadership
implementasi strategi dan operasional harian model is selected to ensure effectiveness in
berjalan sesuai rencana. Model kepemimpinan decision-making as well as consistency in
ini dipilih untuk menjaga efektivitas pengambilan the execution of strategies, in accordance with
keputusan dan konsistensi pelaksanaan strategi, Company’s long-term vision.
sejalan dengan visi jangka panjang Perseroan.
Adapun fungsi dan peran masing-masing organ The functions and role of each of the GCG organ are
GCG diuraikan sebagai berikut: described as follows:
1. RUPS, organ tertinggi dalam struktur GCG yang 1. GMS, the highest organ within the GCG structure,
berfungsi sebagai forum pengambilan keputusan functioning as the decision-making assembly for
bagi Pemegang Saham; Shareholders;
2. Dewan Komisaris, organ utama yang berperan 2. Board of Commissioners, the main organ
sebagai pengawas kinerja Direksi. Organ ini overseeing the Board of Directors’ performance.
didukung oleh Komite Audit, Komite Nominasi This organ is assisted by the Audit Committee,
dan Remunerasi, Komite Manajemen Risiko, GCG, Nomination and Remuneration Committee, Risk
dan Investasi serta Komite Keberlanjutan Usaha Management, GCG, and Investment Committee,
dan Tanggung Jawab Sosial Perusahaan; serta and Business Sustainability and Corporate Social
Responsibility Committee; and
3. Direksi, organ utama yang berperan sebagai 3. Board of Directors, the main organ responsible
pengelola dan pengurus Perseroan. Organ ini for managing and administering the Company.
didukung oleh Sekretaris Perusahaan, Unit Audit This organ receives support from the Corporate
Internal, dan divisi pendukung lainnya. Secretary, Internal Audit Unit, and other auxiliary
divisions.
140 Laporan Tahunan 2025 Annual Report
Page 143
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Direksi Dewan Komisaris
Board of Directors Board of Commissioners
Divisi dan Departemen Komite Pendukung
Division and Department Supporting Committee
Divisi / Division Departemen / Department Komite Pendukung / Supporting Committee
• Perkebunan dan Agronomi • Unit Audit Internal • Komite Audit
• Logistik dan Teknik • Keuangan Perusahaan dan • Komite Nominasi dan Remunerasi
• Keberlanjutan Strategi • Komite Manajemen Risiko, GCG, dan Investasi
• Keuangan, Akuntansi, • Sumber Daya Manusia • Komite Keberlanjutan Usaha dan Tanggung Jawab
dan Pajak • Kepala Kantor dan Divisi Perusahaan
• Pemasaran dan Komersial Transformasi • Audit Committee
• Plantation and Agronomy • Sekretaris Perusahaan dan Legal • Nomination and Remuneration Committee
• Logistics and Engineering • Internal Audit Unit • Risk Management, GCG, and Investment Committee
• Sustainability • Corporate Finance and Strategy • Sustainability and Corporate Social Responsibility
• Finance, Accounting, • Human Resources Committee
and Tax • Head of Office and
• Marketing and Commercial Transformation Division
• Corporate Secretary and Legal
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Perseroan secara rutin menyelenggarakan Rapat The Company regularly held General Meeting of
Umum Pemegang Saham (RUPS) sebagai forum Shareholders (GMS) as the highest decision-making
pengambilan keputusan tertinggi sesuai ketentuan form following the applicable regulations.
yang berlaku. Melalui RUPS, Pemegang Saham dapat Shareholders exercise their rights through the GMS,
menjalankan haknya, termasuk mengevaluasi including evaluating the performance of Board of
kinerja Dewan Komisaris dan Direksi. RUPS sendiri Commissioners and Board of Directors. There are
terdiri atas 2 jenis, yaitu RUPS Tahunan yang wajib 2 types of GMS, namely Annual GMS that must
diselenggarakan paling lambat 6 bulan setelah be held no later than 6 months following the end of
berakhirnya tahun buku, serta RUPS Luar Biasa the financial year and Extraordinary GMS that can
yang dapat dilaksanakan sewaktu-waktu apabila be held at any time as needed.
diperlukan.
Laporan Tahunan 2025 Annual Report 141
Page 144
Tata Kelola Perusahaan
Corporate Governance
Pelaksanaan RUPS Tahun 2025 Implementation of the 2025 GMS
Perseroan telah menyelenggarakan RUPS Tahunan The Company held its Annual GMS on 24 April 2025.
pada 24 April 2025. Seluruh informasi terkait All information regarding the implementation of
pelaksanaan RUPS tersebut telah diumumkan the GMS were announced through the websites
melalui situs web Perseroan, Bursa Efek Indonesia, of the Company, the Indonesia Stock Exchange,
dan Kustodian Sentral Efek Indonesia sesuai and the Indonesian Central Securities Depository,
ketentuan yang berlaku. in accordance with the applicable regulations.
Kehadiran
Attendance
RUPS Tahunan 24 April 2025
Annual GMS 24 April 2025
Dewan Komisaris / Board of Commissioners
Komisaris Utama / President Commissioner : Indracahya Basuki
Komisaris Independen / Independent Commissioner : Iwa Kartiwa Hudaya
Direksi / Board of Directors
Direktur Utama / President Director : Wishnu Wardhana
Direktur / Director : Noor Falich
Direktur / Director : Imam Syaifullah
Direktur / Director : Yayan Handian Ginanjar
Direktur / Director : Mahirudin
Direktur / Director : Santos Ibrahim Noor
Pemegang Saham / Shareholders
Pemegang Saham sebanyak 12.149.156.000 saham atau sebesar 93,84% dari 12.946.530.200 saham dengan hak suara
yang sah yang telah dikeluarkan oleh Perseroan.
12,149,156,000 shareholders or 93.84% of 12,946,530,200 shares with valid voting rights issued by the Company.
Pihak Independen / Independent Party
Notaris / Notary : Jose Dima Satria, SH, MKn
Biro Administrasi Efek / Share Registrar : PT Datindo Entrycom
: Purwanto, Susanti & Surja
Akuntan Publik / Public Accountant
(member of Ernst & Young Global Ltd)
Mata Acara
Agenda
RUPS Tahunan 24 April 2025
Annual GMS 24 April 2025
1. Persetujuan atas Laporan Tahunan untuk tahun buku 2024, dan Pengesahan Laporan Keuangan Konsolidasian (audited),
untuk tahun buku yang berakhir pada tanggal 31 Desember 2024, serta pemberian pelunasan dan pembebasan
tanggung jawab sepenuhnya (volledig acquit et de charge) kepada seluruh anggota Direksi dan Dewan Komisaris
Perseroan, atas tindakan pengawasan dan pengurusan yang telah dijalankan selama tahun buku 2024, sepanjang
tindakan tersebut tercermin dalam Laporan Keuangan Perseroan tahun 2024.
2. Penetapan penggunaan laba bersih Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2024.
3. Penunjukan serta penetapan akuntan publik dan/atau kantor akuntan publik untuk melakukan audit Laporan Keuangan
Perseroan untuk tahun buku yang berakhir di tanggal 31 Desember 2025.
4. Persetujuan perubahan susunan anggota Direksi dan/atau Dewan Komisaris Perseroan.
5. Penetapan remunerasi bagi anggota Direksi dan Dewan Komisaris untuk tahun 2025.
6. Laporan realisasi penggunaan dana hasil Penawaran Umum Perdana.
142 Laporan Tahunan 2025 Annual Report
Page 145
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
RUPS Tahunan 24 April 2025
Annual GMS 24 April 2025
1. Approval of the Annual Report for the 2024 financial year and Ratification of the Consolidated Financial Statements
(audited), for the financial year ended 31 December 2024, as well as granting full release and discharge of responsibility
(volledig acquit et de charge) to all members of the Company’s Board of Directors and Board of Commissioners for their
supervisory and management duties that were carried out during the 2024 financial year, provided that such duties were
reflected in the Company’s 2024 Financial Statements.
2. Determination of the Company’s net profit utilization for the financial year ended 31 December 2024.
3. Appointment and determination of a public accountant and/or public accounting firm to audit the Company’s Financial
Statements for the financial year ended 31 December 2025.
4. Approval of changes in the composition of members of the Company’s Board of Directors and/or the Board of
Commissioners.
5. Determination of remuneration for members of the Board of Board of Directors and the Board of Commissioners in 2025.
6. Submission of report on the realization of funds generated from the Initial Public Offering.
Hasil Keputusan RUPS Tahunan 24 April 2025
Resolutions of Annual GMS on 24 April 2025
Persetujuan
Keputusan Pemegang Saham Realisasi
Resolution Shareholder Realization
Approval
Mata Acara 1 / Agenda 1
Mengesahkan dan menerima, baik Laporan Tahunan untuk tahun buku 2024 Disetujui oleh 99,58% Telah
dan mengesahkan Laporan Keuangan Konsolidasian (audited), untuk tahun Pemegang Saham direalisasikan
buku yang berakhir pada tanggal 31 Desember 2024 yang telah diaudit oleh yang hadir. sepenuhnya.
Kantor Akuntan Publik Purwanto, Susanti & Surja (member of Ernst & Young
Global Ltd) dan dengan demikian memberikan pelunasan dan pembebasan
tanggung jawab sepenuhnya (volledig acquit et de charge) kepada seluruh
anggota Direksi dan Dewan Komisaris Perseroan atas tindakan pengurusan
dan pengawasan yang telah dijalankan selama tahun buku 2024, sepanjang
tindakan tersebut tercermin dalam Laporan Keuangan Perseroan tahun buku
2024.
Approved and accepted, both the Annual Report for the 2024 financial year Approved by 99.58% Fully
and ratified the Consolidated Financial Statements (audited), for the financial of Shareholders who implemented.
year ended 31 December 2024 as audited by Public Accounting Firm Purwanto, attended.
Susanti & Surja (member of Ernst & Young Global Ltd) and thereby granted
full release and discharge of responsibility (volledig acquit et de charge) to all
members of the Company’s Board of Directors and Board of Commissioners
for their supervisory and management duties that were carried out during
the 2024 financial year, provided that such duties were reflected in
the Company’s 2024 Financial Statements.
Mata Acara 2 / Agenda 2
Menetapkan penggunaan laba bersih Perseroan untuk tahun buku 2024 Disetujui oleh 99,58% Telah
sebesar Rp825.594.064.511,- dengan rincian sebagai berikut: Pemegang Saham direalisasikan
1. Sebesar Rp1.000.000.000,- disisihkan sebagai dana cadangan guna yang hadir. sepenuhnya.
memenuhi ketentuan Pasal 25 ayat (3) Anggaran Dasar Perseroan dan Pembayaran
Pasal 70 Undang-Undang Perseroan Terbatas; dividen tunai
2. Sebesar Rp401.342.436.200,- dibagikan sebagai dividen kepada para kepada
Pemegang Saham; serta Pemegang Saham
3. Sisanya sebesar Rp423.251.628.311,- akan dimasukkan sebagai laba ditahan. dilaksanakan
pada tanggal
15 Mei 2025.
Determined the Company’s net profit utilization for the 2024 financial year of Approved by 99.58% Fully
Rp825,594,064.511 with the following details: of Shareholders who implemented.
1. An amount of Rp1,000,000,000 was appropriated as a reserve fund to attended. Payment of cash
comply with the provisions of Article 25 paragraph (3) of the Company’s dividends to
Articles of Association and Article 70 of Limited Liability Company Law; Shareholders was
2. An amount of Rp401,342,436,200 was distributed as dividends to carried out on
Shareholders; and 15 May 2025.
3. The remaining Rp423,251,628,311 was included as retained earnings.
Laporan Tahunan 2025 Annual Report 143
Page 146
Tata Kelola Perusahaan
Corporate Governance
Persetujuan
Keputusan Pemegang Saham Realisasi
Resolution Shareholder Realization
Approval
Mata Acara 3 / Agenda 3
Merujuk pada Pasal 59 POJK 15, dengan ini memberikan kuasa dan wewenang Disetujui oleh 99,58% Telah
kepada Dewan Komisaris Perseroan untuk menunjuk akuntan publik dan/atau Pemegang Saham direalisasikan
kantor akuntan publik yang memiliki pengalaman, kredibilitas yang baik, dan yang hadir. sepenuhnya.
terdaftar di OJK untuk melakukan audit atas Laporan Keuangan Perseroan
untuk tahun buku yang akan berakhir tanggal 31 Desember 2025, serta untuk
menetapkan jumlah honorarium dan persyaratan lain sehubungan dengan
penunjukan akuntan publik dan/atau kantor akuntan publik tersebut dengan
memperhatikan rekomendasi dan usulan dari Direksi dan Komite Audit
Perseroan.
Referring to Article 59 of POJK No. 15, hereby granted power and authority to Approved by 99.58% Fully
the Company’s Board of Commissioners to appoint a public accountant of Shareholders who implemented.
and/or public accounting firm with experience, good credibility, and registered attended.
with the OJK to audit the Company’s Financial Statements for the financial year
ended 31 December 2025, as well as to determine the amount of honorarium
and other requirements relevant with the appointment of the public accountant
and/or public accounting firm by considering the recommendations and
proposals from the Company’s Board of Directors and Audit Committee.
Mata Acara 4 / Agenda 4
Oleh karena sampai dengan diselenggarakannya Rapat ini Perseroan tidak
menerima usulan dari Pemegang Saham terkait perubahan susunan anggota
Dewan Komisaris dan/atau Direksi Perseroan, maka untuk mata acara keempat
ini tidak ada pembahasan dan pengambilan keputusan sehubungan dengan
mata acara Rapat. - -
Up to the convening of the Meeting, the Company received no proposals
from Shareholders regarding changes to the composition of the Company’s
Board of Commissioners and/or Board of Directors. Therefore, there is no
discussion and no resolution for the fourth agenda of the Meeting.
Mata Acara 5 / Agenda 5
Menyetujui untuk memberikan kuasa kepada Dewan Komisaris untuk Disetujui oleh 99,58% Telah
menetapkan besar dan jenis remunerasi dan fasilitas lain bagi anggota Direksi Pemegang Saham direalisasikan
dan menetapkan besar dan jenis remunerasi dan fasilitas lain bagi Dewan yang hadir. sepenuhnya.
Komisaris untuk periode tahun 2025.
Granted authority to the Board of Commissioners to determine the amount and Approved by 99.58% Fully
type of remuneration and other facilities for members of the Board of Directors of Shareholders who implemented.
and determine the amount and type of remuneration and other facilities for attended.
members of the Board of Commissioners for the 2025 period.
Mata Acara 6 / Agenda 6
Agenda ini bersifat laporan dan karenanya tidak mengambil keputusan.
- -
This agenda serves as a report and, as such, does not involve decision-making.
144 Laporan Tahunan 2025 Annual Report
Page 147
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Keputusan dan Realisasi atas Keputusan RUPS Tahun 2024
Resolutions and Realization of the 2024 GMS Resolutions
Hasil Keputusan RUPS Tahunan 25 April 2024
Resolutions of Annual GMS on 25 April 2024
Persetujuan
Keputusan Pemegang Saham Realisasi
Resolution Shareholder Realization
Approval
Mata Acara 1 / Agenda 1
Mengesahkan dan menerima, baik Laporan Tahunan untuk tahun buku 2023 Disetujui oleh 99,58% Telah
dan mengesahkan Laporan Keuangan Konsolidasian (audited), untuk tahun Pemegang Saham direalisasikan
buku yang berakhir pada tanggal 31 Desember 2023 yang telah diaudit oleh yang hadir. sepenuhnya.
Kantor Akuntan Publik Purwantono, Sungkoro & Surja (member of Ernst & Young
Global Ltd) dan dengan demikian memberikan pelunasan dan pembebasan
tanggung jawab sepenuhnya (volledig acquit et de charge) kepada seluruh
anggota Direksi dan Dewan Komisaris Perseroan atas tindakan pengurusan
dan pengawasan yang telah dijalankan selama tahun buku 2023, sepanjang
tindakan tersebut tercermin dalam Laporan Keuangan Perseroan tahun buku
2023.
Approved and accepted, both the Annual Report for the 2023 financial year and Approved by 99.58% Fully
ratified the Consolidated Financial Statements (audited), for the financial year of Shareholders who implemented.
ended 31 December 2023 as audited by Public Accounting Firm Purwantono, attended.
Sungkoro & Surja (member of Ernst & Young Global Ltd) and thereby granted
full release and discharge of responsibility (volledig acquit et de charge) to all
members of the Company’s Board of Directors and Board of Commissioners
for their management and supervisory duties that were carried out during the
2023 financial year, provided that such duties were reflected in the Company’s
2023 Financial Statements.
Mata Acara 2 / Agenda 2
Menetapkan penggunaan laba bersih Perseroan untuk tahun buku 2023 Disetujui oleh 99,58% Telah
sebesar Rp451.793.733.560,- dengan perincian sebagai berikut: Pemegang Saham direalisasikan
1. Sebesar Rp1.000.000.000,- disisihkan sebagai dana cadangan guna yang hadir. sepenuhnya.
memenuhi ketentuan Pasal 25 ayat (3) Anggaran Dasar Perseroan dan Pembayaran
Pasal 70 Undang-Undang Perseroan Terbatas; dividen tunai
2. Sebesar Rp158.077.133.742,- dibagikan sebagai dividen kepada para kepada
Pemegang Saham; serta Pemegang Saham
3. Sisanya sebesar Rp292.716.599.818,- dimasukkan sebagai laba ditahan. dilaksanakan
pada tanggal
21 Mei 2024.
Determined the Company’s net profit utilization for the 2023 financial year of Approved by 99.58% Fully
Rp451,793,733,560 with the following details: of Shareholders who implemented.
1. An amount of Rp1,000,000,000 was appropriated as a reserve fund to attended. Payment of cash
comply with the provisions of Article 25 paragraph (3) of the Company’s dividends to
Articles of Association and Article 70 of Limited Liability Company Law; Shareholders was
2. An amount of Rp158,077,133,742 was distributed as dividends to Shareholders; carried out on
and 21 May 2024.
3. The remaining Rp292,716,599,818 was included as retained earnings.
Mata Acara 3 / Agenda 3
Merujuk pada Pasal 59 POJK No. 15, dengan ini memberikan kuasa dan wewenang Disetujui oleh 99,58% Telah
kepada Dewan Komisaris Perseroan untuk menunjuk akuntan publik dan/atau Pemegang Saham direalisasikan
kantor akuntan publik yang memiliki pengalaman, kredibilitas yang baik, dan yang hadir. sepenuhnya.
terdaftar di OJK untuk melakukan audit atas Laporan Keuangan Perseroan
untuk tahun buku yang akan berakhir tanggal 31 Desember 2024, serta untuk
menetapkan jumlah honorarium dan persyaratan lain sehubungan dengan
penunjukan akuntan publik dan/atau kantor akuntan publik tersebut dengan
memperhatikan rekomendasi dan usulan dari Direksi dan Komite Audit Perseroan.
Referring to Article 59 of POJK No. 15, hereby granted power and authority to Approved by 99.58% Fully
the Company’s Board of Commissioners to appoint a public accountant of Shareholders who implemented.
and/or public accounting firm with experience, good credibility, and registered attended.
with the OJK to audit the Company’s Financial Statements for the financial year
ended 31 December 2024, as well as to determine the amount of honorarium
and other requirements relevant with the appointment of the public accountant
and/or public accounting firm by considering the recommendations and
proposals from the Company’s Board of Directors and Audit Committee.
Laporan Tahunan 2025 Annual Report 145
Page 148
Tata Kelola Perusahaan
Corporate Governance
Persetujuan
Keputusan Pemegang Saham Realisasi
Resolution Shareholder Realization
Approval
Mata Acara 4 / Agenda 4
1. Menyetujui pemberian ratifikasi atas setiap tindakan Direksi dan Disetujui oleh 99,58% Telah
Dewan Komisaris dan memberikan pelunasan dan pembebasan tanggung Pemegang Saham direalisasikan
jawab kepada setiap anggota Direksi dan Dewan Komisaris sepanjang yang hadir. sepenuhnya.
tindakan-tindakan tersebut bukan merupakan pelanggaran terhadap
peraturan perundang-undangan dan tercermin jelas dalam Laporan
Tahunan dan Laporan Keuangan Konsolidasian Perseroan.
2. Menyetujui pengangkatan kembali seluruh anggota Direksi dan Dewan
Komisaris efektif setelah ditutupnya Rapat ini, sampai dengan ditutupnya
RUPS Tahunan Perseroan tahun 2027. Dan oleh karenanya, dengan
pengangkatan kembali anggota Direksi dan Dewan Komisaris tersebut,
maka susunan anggota Direksi dan Dewan Komisaris Perseroan sejak
ditutupnya Rapat ini menjadi sebagai berikut:
Dewan Komisaris
Komisaris Utama : Indracahya Basuki
Komisaris : Widiyanti Putri
Komisaris Independen : Iwa Kartiwa Hudaya
Direksi
Direktur Utama : Wishnu Wardhana
Direktur : Noor Falich
Direktur : Yayan Handian Ginanjar
Direktur : Imam Syaifullah
Direktur : Mahirudin
Direktur : Santos Ibrahim Noor
3. Memberikan kuasa kepada Direksi baik secara sendiri-sendiri atau
bersama-sama, dengan hak untuk memindahkan kekuasaan ini kepada
pihak lain untuk hadir di hadapan notaris untuk menyatakan keputusan ini
ke dalam bentuk akta dan meminta persetujuan, melakukan pemberitahuan
kepada pihak yang berwenang, membuat, dan menandatangani
segala surat yang diperlukan serta dianggap perlu dan berguna untuk
menyelesaikan hal-hal tersebut, tidak ada tindakan yang dikecualikan.
1. Approved to ratify every duty of the Board of Directors and Board of Approved by 99.58% Fully
Commissioners and granted release and discharge of responsibility of Shareholders who implemented.
to every member of the Board of Directors and Board of Commissioners attended.
provided that such duties do not violate any laws and regulations and
are clearly reflected in the Company’s Annual Report and Consolidated
Financial Statements.
2. Approved the reappointment of all members of the Board of Directors
and Board of Commissioners effective as of the closing of this Meeting,
until the closing of the Company’s Annual GMS in 2027. And therefore,
with reappointment of members of the Board of Commissioners and the
Board of Directors, the composition of members of the Company’s Board
of Directors and Board of Commissioners as of closing of this Meeting is as
follows:
Board of Commissioners
President Commissioner : Indracahya Basuki
Commissioner : Widiyanti Putri
Independent Commissioner : Iwa Kartiwa Hudaya
Board of Directors
President Director : Wishnu Wardhana
Director : Noor Falich
Director : Yayan Handian Ginanjar
Director : Imam Syaifullah
Director : Mahirudin
Director : Santos Ibrahim Noor
3. Granted power to Board of Directors either individually or collectively,
with the right to transfer this power to another party to appear before
a notary and state these resolutions into a deed and seek approval,
notify the authorized party, to make and sign all letters required and
deemed necessary and useful to complete these issues, without exemption
of any action.
146 Laporan Tahunan 2025 Annual Report
Page 149
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Persetujuan
Keputusan Pemegang Saham Realisasi
Resolution Shareholder Realization
Approval
Mata Acara 5 / Agenda 5
Menyerahkan wewenang penetapan besar dan jenis remunerasi dan Disetujui oleh 99,58% Telah
fasilitas lain bagi anggota Direksi dan Dewan Komisaris Perseroan kepada Pemegang Saham direalisasikan
Dewan Komisaris satu dan lain hal dengan memperhatikan masukan dari yang hadir. sepenuhnya.
Komite Nominasi dan Remunerasi.
Granted the authority to determine the amount and type of remuneration and Approved by 99.58% Fully
other facilities for members of the Company’s Board of Directors and Board of of Shareholders who implemented.
Commissioners to the Board of Commissioners for one reason or another by attended.
considering inputs from the Nomination and Remuneration Committee.
Mata Acara 6 / Agenda 6
Agenda ini bersifat laporan dan karenanya tidak mengambil keputusan. - -
This agenda serves as a report and, as such, does not involve decision-making.
Hasil Keputusan RUPS Luar Biasa 13 Desember 2024
Resolutions of Extraordinary GMS on 13 December 2024
Persetujuan
Keputusan Pemegang Saham Realisasi
Resolution Shareholder Realization
Approval
Mata Acara 1 / Agenda 1
1. Dengan mengesampingkan ketentuan penyampaian pengunduran diri Disetujui oleh 100% Telah
paling lambat 90 hari sebelum efektifnya pengunduran diri anggota Pemegang Saham direalisasikan
Dewan Komisaris sebagaimana diatur dalam dan Pasal 21 ayat (8) Anggaran yang hadir. sepenuhnya.
Dasar Perseroan, menyetujui dan menerima dengan baik pengunduran
diri Ibu Widiyanti Putri dari jabatannya selaku Komisaris Perseroan
terhitung sejak tanggal surat pengunduran dirinya disertai dengan
ucapan terima kasih dan memberikan penghargaan setinggi-tingginya
atas pengabdian dan jasa-jasanya kepada Perseroan selama masa
baktinya serta memberikan pembebasan dan pelunasan tanggung jawab
sepenuhnya (acquit et de charge) atas tindakan pengawasan yang
telah dilakukan, selama tindakan tersebut sesuai dan tidak menyimpang
dari Anggaran Dasar Perseroan dan tercermin dalam Laporan Keuangan
Perseroan.
2. Susunan anggota Direksi dan Dewan Komisaris terhitung sejak ditutupnya
Rapat ini hingga ditutupnya RUPS Tahunan Perseroan yang akan diadakan
pada tahun 2027 sebagai berikut:
Dewan Komisaris
Komisaris Utama : Indracahya Basuki
Komisaris Independen : Iwa Kartiwa Hudaya
Direksi
Direktur Utama : Wishnu Wardhana
Direktur : Mahirudin
Direktur : Yayan Handian Ginanjar
Direktur : Imam Syaifullah
Direktur : Noor Falich
Direktur : Santos Ibrahim Noor
3. Memutuskan memberikan kuasa dan kewenangan kepada Direksi
Perseroan secara bersama-sama maupun sendiri-sendiri, dengan
hak substitusi, untuk menghadap pada Notaris dan untuk menyatakan
kembali seluruh atau sebagian dari keputusan yang diambil dalam mata
acara ini, dan untuk membuat, menandatangani, dan menyampaikan
semua dokumen terkait dan permohonan untuk memberitahukan dan
mendaftarkan perubahan susunan Pengurus Perseroan tersebut kepada
Menteri Hukum Republik Indonesia dan Otoritas yang berwenang, serta
mengambil segala sesuatu tindakan pada umumnya yang diperlukan
untuk melaksanakan tujuan tersebut di atas.
Laporan Tahunan 2025 Annual Report 147
Page 150
Tata Kelola Perusahaan
Corporate Governance
Persetujuan
Keputusan Pemegang Saham Realisasi
Resolution Shareholder Realization
Approval
1. By disregarding the provision requiring the submission of a resignation Approved by 100% Fully
notice no later than 90 days prior to the effective date of the resignation of Shareholders implemented.
as a member of the Board of Commissioners, as stipulated in Article 21 who attended.
paragraph (8) of the Company’s Articles of Association, the resignation
of Mrs. Widiyanti Putri from her position as Commissioner of the Company
is hereby approved and graciously accepted, effective from the date
of her resignation letter. The Company extends its gratitude and highest
appreciation for her dedication and contributions to the Company during
her tenure. Furthermore, full release and discharge of responsibility
(acquit et de charge) is granted for the supervisory actions she has
undertaken, provided that such actions are in accordance with and do not
deviate from the Company’s Articles of Association and are reflected in
the Company’s Financial Statements.
2. The composition of the Board of Directors and the Board of Commissioners,
effective from the conclusion of this Meeting until the conclusion of
the Company’s Annual GMS to be held in 2027, is as follows:
Board of Commissioners
President Commissioner : Indracahya Basuki
Independent Commissioner : Iwa Kartiwa Hudaya
Board of Directors
President Director : Wishnu Wardhana
Director : Mahirudin
Director : Yayan Handian Ginanjar
Director : Imam Syaifullah
Director : Noor Falich
Director : Santos Ibrahim Noor
3. It is resolved to grant power and authority to the Company’s Board of
Directors, either collectively or individually, with the right of substitution,
to appear before a Notary to restate all or part of the resolutions adopted
in this agenda, and to draft, sign, and submit all relevant documents and
applications to notify and register the changes in the composition of
the Company’s Management with the Ministry of Law of the Republic of
Indonesia and other authorized bodies, as well as to undertake any actions
necessary to fulfill the purposes stated above.
Dewan Komisaris
Board of Commissioners
Dewan Komisaris menjalankan fungsi pengawasan The Board of Commissioners is overseeing
atas pelaksanaan tugas Direksi serta memberikan the implementation of duties of the Board of Directors,
arahan strategis sesuai dengan ketentuan as well as providing strategic directives in line
Anggaran Dasar. Dalam menjalankan perannya, with the Articles of Association. In carrying out its
Dewan Komisaris juga memastikan penerapan duties, the Board of Commissioners also ensures
prinsip-prinsip GCG secara konsisten di seluruh the consistent implementation of GCG principles in
aktivitas operasional Perseroan. all of the Company’s operational activities.
148 Laporan Tahunan 2025 Annual Report
Page 151
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Pedoman Kerja Work Policy
Guna memberikan kejelasan atas tugas dan To provide clarity on duties and responsibilities of
tanggung jawab Dewan Komisaris, Perseroan the Board of Commissioners, the Company prepares
menyusun Pedoman Tata Laksana Kerja a Board Manual for the Board of Commissioners
Dewan Komisaris dan Direksi (Board Manual) yang and the Board of Directors, based on POJK
disusun berdasarkan POJK No. 33/POJK.04/2014, No. 33/POJK.04/2014, SEOJK No. 16/SEOJK.04/2021,
SEOJK No. 16/SEOJK.04/2021, dan Anggaran Dasar. and Articles of Association. Established with
Pedoman yang ditetapkan melalui Keputusan a Joint Decision of the Board of Commissioners and
Bersama Dewan Komisaris dan Direksi ini ditinjau the Board of Directors, the Board Manual will be
secara berkala guna memastikan kesesuaiannya, reviewed periodically to ensure its suitability, and
serta dapat diakses publik melalui situs web is accessible to the public through the Company’s
Perseroan sebagai bentuk keterbukaan informasi. website as a form of transparency.
Dasar Pengangkatan dan Basis of Appointment and
Masa Jabatan Term of Office
Pengangkatan anggota Dewan Komisaris dilakukan Members of Board of Commissioners are appointed
oleh Pemegang Saham melalui RUPS Tahunan dan by the Shareholders through Annual GMS and
RUPS Luar Biasa. Masa jabatan jabatan ditetapkan Extraordinary GMS. Term of office is set out for
selama 3 tahun sejak tanggal pengangkatan, 3 years since the date of appointment, in line with
sesuai dengan Anggaran Dasar serta Board Manual. the Articles of Association and Board Manual. Also,
RUPS juga berwenang memberhentikan anggota the GMS has the authority to dismiss any member
Dewan Komisaris sewaktu-waktu dengan alasan of the Board of Commissioners at any time for
yang dapat dipertanggungjawabkan. Susunan justifiable reason. The composition of the Company’s
Dewan Komisaris Perseroan terakhir ditetapkan Board of Commissioners was last determined at
pada RUPS Luar Biasa tanggal 13 Desember 2024 the Extraordinary GMS on 13 December 2024, as
sebagaimana dituangkan dalam Akta No. 117 stated in Deed No. 117 dated 13 December 2024, drawn
tanggal 13 Desember 2024 yang dibuat oleh Notaris up by Notary Jose Dima, S.H., M.Kn., in South Jakarta.
Jose Dima, SH, MKn, di Jakarta Selatan.
Komposisi dan Independensi Composition and Independence
Komposisi Composition
Per 31 Desember 2025, Dewan Komisaris Perseroan As of 31 December 2025, the Company’s Board of
beranggotakan 1 Komisaris Utama dan 1 Komisaris Commissioners consists of 1 President Commissioner
Independen. Komposisi ini telah sesuai dengan and 1 Independent Commissioner. This composition
ketentuan yang berlaku dan memperoleh is in line with the applicable provision and
persetujuan RUPS berdasarkan rekomendasi Komite approved by the GMS under the recommendation
Nominasi dan Remunerasi. Konsistensi keanggotaan of the Nomination and Remuneration Committee.
Dewan Komisaris juga terjaga sepanjang periode The membership of the Board of Commissioners has
pelaporan, tanpa adanya perubahan dalam been consistently maintained during the reporting
susunan, sebagaimana tercantum pada tabel period, without any changes in the composition,
berikut: as stated below:
Pertama Kali Masa Akhir
Nama Jabatan Menjabat Jabatan Independensi
Name Position Start of Term of End of Term of Independence
Office Office
Komisaris Utama
Indracahya Basuki 2021 2027 -
President Commissioner
Komisaris Independen
Iwa Kartiwa Hudaya 2021 2027
Independent Commissioner
Laporan Tahunan 2025 Annual Report 149
Page 152
Tata Kelola Perusahaan
Corporate Governance
Independensi Independence
Dewan Komisaris senantiasa menjaga The Board of Commissioners always uphold
independensinya dalam melaksanakan tugas, guna independence in carrying out its duties, to prevent
mencegah benturan kepentingan dan memastikan conflicts of interest and ensure that every decision
setiap keputusan diambil secara objektif, bebas dari is made objectively, free from intervention by any
intervensi pihak mana pun. party.
Komisaris Independen Independent Commissioner
Perseroan menunjuk Komisaris Independen sebagai The Company appointed Independent Commissioner
anggota Dewan Komisaris yang menjalankan as a member of the Board of Commissioners to
fungsi pengawasan secara objektif dan bebas provide objective supervision, free of any affiliation
dari hubungan afiliasi dengan organ perusahaan with other company organs. As of 31 December
lainnya. Per 31 Desember 2025, tidak terdapat 2025, Mr. Iwa Kartiwa Hudaya still hold his post as
perubahan dalam komposisi Komisaris Independen, an Independent Commissioner, representing 50.00%
yang masih dijabat oleh Bapak Iwa Kartiwa Hudaya, of total members of the Board of Commissioners.
mewakili 50,00% dari total anggota Dewan Komisaris. This composition is in line with the requirement of
Komposisi ini telah memenuhi ketentuan POJK POJK No. 33/POJK.04/2014 concerning the Board of
No. 33/POJK.04/2014 tentang Direksi dan Dewan Directors and Board of Commissioners of Issuers or
Komisaris Emiten atau Perusahaan Publik. Public Companies.
Kriteria Komisaris Independen Criteria for Independent Commissioner
Kriteria yang harus dipenuhi oleh seorang Komisaris An Independent Commissioner has to meet
Independen diuraikan sebagai berikut: the following criteria:
1. Bukan merupakan orang yang bekerja atau 1. Did not work or held the authority and responsibility
mempunyai wewenang dan tanggung to plan, lead, control, or supervise the Company’s
jawab untuk merencanakan, memimpin, activities within the last 6 months, except for
mengendalikan, atau mengawasi kegiatan reappointment as Independent Commissioner in
Perseroan dalam waktu 6 bulan terakhir, kecuali the following period;
untuk pengangkatan kembali sebagai Komisaris
Independen pada periode berikutnya;
2. Tidak mempunyai saham, baik langsung maupun 2. Did not have shares, either directly or indirectly in
tidak langsung pada Perseroan; the Company;
3. Tidak mempunyai hubungan afiliasi dengan 3. Had no affiliated relationships with the Company,
Perseroan, baik anggota Dewan Komisaris, whether as a member of the Board of
anggota Direksi, Pemegang Saham Utama/Saham Commissioners, member of the Board of Directors,
Mayoritas, atau Pemegang Saham Pengendali Main/Majority Shareholder, or Controlling
Perseroan; serta Shareholder of the Company; and
4. Tidak mempunyai hubungan usaha, baik 4. Did not have any business relationships, either
langsung maupun tidak langsung, yang berkaitan directly or indirectly, related to the Company’s
dengan kegiatan usaha Perseroan. business activities.
Pernyataan Independensi Independent Commissioner’s
Komisaris Independen Statement of Independence
Per 31 Desember 2025, Bapak Iwa Kartiwa Hudaya On 31 December 2025, Mr. Iwa Kartiwa Hudaya
telah memasuki periode kedua masa jabatannya has entered his second term as Independent
sebagai Komisaris Independen. Sehubungan Commissioner. In this regard, he has submitted
dengan hal tersebut, beliau telah menyampaikan a Statement of Independence dated 28 January
Surat Pernyataan Independensi pada tanggal 2026, confirming the absence of any financial
28 Januari 2026, yang menegaskan tidak adanya relationships, share ownership, or business and
hubungan keuangan, kepemilikan saham, maupun family relationships with related parties that could
hubungan usaha dan keluarga dengan pihak-pihak affect his independence.
terkait yang dapat memengaruhi independensinya.
150 Laporan Tahunan 2025 Annual Report
Page 153
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Tugas dan Tanggung Jawab Duties and Responsibilities
Dewan Komisaris memiliki tugas dan tanggung The Board of Commissioners has the following duties
jawab yang diuraikan sebagai berikut: and responsibilities:
1. Melakukan pengawasan untuk kepentingan 1. Supervising in the interests of the Company
Perseroan terhadap tindakan pengurusan yang on management carried out by the Board of
dilakukan Direksi, baik mengenai Perseroan Directors, both regarding the Company and
maupun terhadap kegiatan usaha Perseroan, the Company’s business activities, including
termasuk tugas-tugas yang secara khusus tasks specifically assigned to them following
diberikan kepadanya sesuai dengan keputusan the resolutions of the GMS, resolutions of the
RUPS, keputusan Dewan Komisaris dan/atau Board of Commissioners and/or applicable laws
peraturan perundang-undangan yang berlaku; and regulations;
2. Meneliti, menelaah, dan menyetujui Laporan 2. Examining, analyzing, and approving the Annual
Tahunan yang disiapkan oleh Direksi, dan Report prepared by the Board of Directors, and
memastikan bahwa dalam Laporan Tahunan ensuring that the Company’s Annual Report
Perseroan telah memuat informasi mengenai contains information regarding the identity,
identitas, pekerjaan, tanggung jawab utama job, main responsibilities, and positions of
serta jabatan anggota Dewan Komisaris yang the member of the Board of Commissioners
bersangkutan di perusahaan-perusahaan lain concerned in other companies (if any), including
(bila ada), termasuk rapat-rapat yang telah meetings held by the Board of Commissioners in
dilakukan Dewan Komisaris dalam satu tahun one financial year (both meetings of the Board of
buku (baik rapat Dewan Komisaris maupun rapat Commissioners and joint meetings of the Board
gabungan Dewan Komisaris dengan Direksi), of Commissioners with the Board of Directors),
serta honorarium, fasilitas, dan/atau tunjangan as well as remuneration, facilities and/or other
lain yang diterima oleh anggota Dewan Komisaris allowances received by members of the Board of
dari Perseroan; Commissioners from the Company;
3. Mengkaji, menelaah, memberikan saran, dan 3. Reviewing, analyzing, providing advice, and
persetujuan atas usulan Rencana Jangka approving the proposed Long-Term Plan (RJP)
Panjang (RJP) dan Strategic Business Plan (SBP) and Strategic Business Plan (SBP) of the Company
Perseroan yang disampaikan oleh Direksi paling submitted by the Board of Directors no later than
lambat 30 hari sebelum periode 5 tahun periode 30 days before the start of the next 5-year period;
berikutnya dimulai;
4. Mengkaji, menelaah, memberikan saran, dan 4. Reviewing, analyzing, providing advice, and
persetujuan atas usulan Rencana Kerja dan approving the proposed Company Work Plan
Anggaran Perusahaan (RKAP) atau Annual and Budget (RKAP) or Annual Business Plan (ABP)
Business Plan (ABP) Perseroan yang disampaikan submitted by the Board of Directors no later than
oleh Direksi paling lambat 30 hari sebelum tahun 30 days before the start of the next financial year;
buku berikutnya dimulai;
5. Mengawasi pelaksanaan RJP dan SBP serta 5. Supervising the implementation of the Company’s
RKAP/ABP Perseroan serta menyampaikan hasil RJP and SBP as well as the Company’s RKAP/ABP
penilaian dan pendapatnya kepada RUPS; and submitting the results of the assessment and
opinion to the GMS;
6. Mengikuti perkembangan kegiatan Perseroan 6. Following the development of the Company’s
dan memberikan pendapat dan saran kepada activities and providing opinions and advice to
Direksi, sesuai dengan tugas pengawasannya, the Board of Directors in accordance with their
atas setiap persoalan yang dianggap penting supervisory duties on any issues considered
dalam pengurusan Perseroan, termasuk hal-hal important for the Company, including important
penting yang diperkirakan akan berdampak issues, which are expected to have a major
besar pada usaha dan kinerja Perseroan, secara impact on the business and performance of
tepat waktu dan relevan; the Company, in a timely and relevant manner;
7. Memantau efektivitas praktik-praktik tata kelola 7. Monitoring the effectiveness of good corporate
perusahaan yang baik yang diterapkan di governance practices implemented in
Perseroan, serta memberikan nasihat kepada the Company, as well as providing advice to
Direksi dalam menjalankan praktik-praktik tata the Board of Directors in implementing good
kelola perusahaan yang baik secara konsisten corporate governance practices consistently and
Laporan Tahunan 2025 Annual Report 151
Page 154
Tata Kelola Perusahaan
Corporate Governance
dan sesuai dengan Tata Nilai Perusahaan. Hasil in line with the Company’s Values. The results
pelaksanaan penilaian dan evaluasi tersebut of the implementation of the assessment and
dilaporkan kepada RUPS; evaluation are then reported to GMS;
8. Menyampaikan kepada Direksi saran, harapan, 8. Delivering to the Board of Directors, the advices,
permasalahan, dan keluhan yang disampaikan expectations, problems and grievances submitted
oleh pemangku kepentingan kepada by stakeholders to the Board of Commissioners to
Dewan Komisaris, untuk ditindaklanjuti; be followed up;
9. Membentuk Komite Audit serta Komite Nominasi 9. Establishing the Audit Committee and
dan Remunerasi sesuai ketentuan peraturan the Nomination and Remuneration Committee
perundang-undangan yang berlaku di bidang following the provisions of the applicable laws
pasar modal; and regulations in the capital market sector;
10. Meneliti dan menelaah laporan-laporan dari 10. Examining and analyzing reports from
komite-komite Dewan Komisaris Perseroan; the committees under the Company’s Board of
Commissioners;
11. Mengadakan rapat Dewan Komisaris 11. Conducting meetings of the Board of
sekurang-kurangnya 1 kali setiap 2 bulan sesuai Commissioners at least 1 every 2 months following
dengan peraturan perundang-undangan yang the applicable laws and regulations;
berlaku;
12. Menjaga kerahasiaan data dan/atau informasi 12. Maintaining the confidentiality of the Company’s
Perseroan; data and/or information;
13. Memberikan laporan tentang tugas pengawasan 13. Providing a report on supervisory duties that have
yang telah dilakukan selama tahun buku yang been carried out during the past financial year to
telah lampau kepada RUPS, disertai dengan saran; the GMS, accompanied by suggestions;
14. Meningkatkan kompetensi dan pengetahuannya 14. Improving competence and knowledge on
secara berkesinambungan untuk menjalankan an ongoing basis to carry out their duties as
tugasnya sebagai Dewan Komisaris secara the Board of Commissioners in a professional
profesional; manner;
15. Menginformasikan kepada Sekretaris Perusahaan 15. Informing the Corporate Secretary on their
mengenai kepemilikan sahamnya di Perseroan, share ownership in the Company, including any
termasuk setiap perubahannya untuk dilaporkan changes that needs to be reported to regulators
kepada regulator sesuai dengan peraturan following the applicable laws and regulations;
perundangan yang berlaku;
16. Menginformasikan kepada Sekretaris Perusahaan 16. Informing the Corporate Secretary of any and
setiap dan seluruh jabatan pada perusahaan all concurrent positions in other companies,
lain, termasuk perusahaan terbuka lainnya, including other public companies and positions
termasuk jabatan dalam komite-komite yang in committees under the Board of Commissioners
ada di bawah Dewan Komisaris perusahaan of other public companies (if any); and
terbuka lainnya (bila ada); serta
17. Melaksanakan kewajiban lainnya dalam rangka 17. Carrying out other obligations in the context of
tugas pengawasan dan pemberian nasihat, supervisory and advisory duties, as long as they
sepanjang tidak bertentangan dengan peraturan do not conflict with the applicable laws and
perundang-undangan yang berlaku, Anggaran regulations, the Company’s Articles of Association,
Dasar Perusahaan, dan/atau keputusan RUPS and/or the resolutions of the Company’s GMS.
Perseroan.
Tugas dan Tanggung Jawab Duties and Responsibilities of
Komisaris Utama the President Commissioner
Komisaris Utama memiliki tugas dan tanggung The President Commissioner has the following
jawab pokok sebagai berikut: primary duties and responsibilities:
1. Memimpin rapat Dewan Komisaris serta 1. Chairing the Board of Commissioners meeting
memastikan efektivitas pengambilan keputusan and ensure the effectiveness of collective
secara kolektif; decision-making;
2. Mengkoordinasikan kegiatan Dewan Komisaris, 2. Coordinating Board of Commissioners’ activities,
termasuk penyusunan agenda kerja dan including preparing work agenda and Board
penugasan anggota Dewan; member’s assignment;
152 Laporan Tahunan 2025 Annual Report
Page 155
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
3. Mewakili Dewan Komisaris dalam forum resmi, 3. Representing the Board of Commissioners in
khususnya dalam menyampaikan laporan official forum, especially in submitting the annual
pengawasan tahunan kepada RUPS; supervisory report to the GMS;
4. Menjaga hubungan yang seimbang dengan 4. Maintaining a balanced relations with the Board
Direksi, serta memastikan komunikasi dan of Directors and ensuring a well-established
koordinasi berjalan baik; communication and coordination;
5. Memastikan penerapan prinsip GCG oleh Dewan 5. Ensuring consistent implementation of GCG
Komisaris maupun Direksi dijalankan secara principles by the Board of Commissioners or
konsisten; Board of Directors;
6. Menjadi mediator dalam menyelesaikan 6. Mediating any difference of opinion within
perbedaan pendapat di internal Dewan Komisaris the Board of Commissioners or between
maupun antara Dewan Komisaris dan Direksi; the Board of Commissioners and the Board of
serta Directors; and
7. Mengusulkan pembentukan komite-komite di 7. Proposing the establishment of committees under
bawah Dewan Komisaris sesuai kebutuhan dan the Board of Commissioners in accordance with
ketentuan peraturan yang berlaku. the needs and prevailing regulatory requirements.
Jenis Keputusan yang Memerlukan Types of Decisions Requiring Approval
Persetujuan Dewan Komisaris of the Board of Commissioners
Dalam menjalankan fungsi pengawasan, In performing its supervisory duties, Board of
Dewan Komisaris memberikan persetujuan terhadap Commissioners provides approvals on specific
tindakan-tindakan tertentu, antara lain: actions, namely:
1. Persetujuan atas usulan Rencana Jangka Panjang 1. Approval of proposed Company Long-Term Plan
Perusahaan (RJPP) dan Strategic Business Plan (RJPP) and Strategic Business Plan (SBP);
(SBP);
2. Persetujuan atas usulan Rencana Kerja dan 2. Approval of proposed Company Work Plan and
Anggaran Perusahaan (RKAP) atau Annual Budget (RKAP) or Annual Business Plan (ABP);
Business Plan (ABP);
3. Persetujuan penggabungan, peleburan, 3. Approval of any merger, consolidation, acquisition,
pengambilalihan, pemisahan, dan/atau spin-off, and/or dissolution of the Company;
pembubaran Perseroan;
4. Persetujuan transaksi material, transaksi afiliasi, 4. Approval of material transactions, affiliated
dan benturan kepentingan apabila dipersyaratkan transactions, and conflicts of interest if required
berdasarkan sesuai ketentuan OJK; based on OJK’s provisions;
5. Pendirian suatu usaha atau turut serta pada 5. Establishment of a business or participation in
perusahaan lain, baik di dalam maupun di luar another company, domestically or internationally;
negeri;
6. Penerbitan surat utang, obligasi, efek konversi, 6. Issuance of debt instrument, bonds, convertible
atau instrumen keuangan lain yang berdampak securities, or other financial instruments affecting
pada struktur modal untuk kemudian the capital structure, are subject to approval by
mendapatkan persetujuan RUPS; the GMS;
7. Pengalihan, penghapusbukuan, atau pengikatan 7. Disposal, write-offs, or encumbrance of asset of
aset dalam jumlah besar sesuai batasan dalam significant amount as stated in the Articles of
Anggaran Dasar; Association;
8. Investasi atau ekspansi usaha yang nilainya 8. Investment or business expansion of material
material terhadap keuangan Perseroan; value to the Company’s financial;
9. Pengambilan pinjaman jangka panjang, 9. Commitment made for a long-term loan, large
pembiayaan besar, atau pemberian jaminan financing, or provision of corporate guarantee;
perusahaan (corporate guarantee);
10. Perubahan kebijakan akuntansi yang signifikan; 10. Significant changes of accounting policy;
11. Persetujuan atas kebijakan dan evaluasi 11. Approval of strategic risk management policies
manajemen risiko strategis; and evaluation;
12. Pembentukan komite-komite Dewan Komisaris; 12. Formation of Board of Commissioners’ committee;
13. Pengesahan piagam komite melalui Keputusan 13. Ratification of committee charter under
Dewan Komisaris; the Decision of the Board of Commissioners;
Laporan Tahunan 2025 Annual Report 153
Page 156
Tata Kelola Perusahaan
Corporate Governance
14. Perubahan struktur, tugas, dan kewenangan 14. Changes of structure, duty, and authority of
komite; committee;
15. Penetapan anggota Direksi sementara apabila 15. Appointment of interim member of the Board of
terjadi kekosongan jabatan tertentu; Directors for any vacant position;
16. Penetapan usulan remunerasi Direksi dan 16. Determination of proposed remuneration of
Dewan Komisaris berdasarkan rekomendasi the Board of Directors and Board of Commissioners
Komite Nominasi dan Remunerasi untuk as recommended by the Nomination and
kemudian diajukan dalam RUPS; serta Remuneration Committee to be submitted to
the GMS; and
17. Keputusan lain yang secara tegas mensyaratkan 17. Other decision that expressly requiring approval
persetujuan Dewan Komisaris. of the Board of Commissioners.
Pelaksanaan Tugas Tahun 2025 Implementation of Duties in 2025
Sepanjang tahun 2025, Dewan Komisaris telah Throughout 2025, the Board of Commissioners had
melaksanakan tugas dan tanggung jawabnya optimally performed its duties and responsibilities,
secara optimal, antara lain dengan: including as follows:
1. Melaksanakan pengawasan atas pengelolaan 1. Supervised the overall management and
dan pengurusan Perseroan yang dilakukan oleh organization of the Company carried out by
Direksi secara menyeluruh; the Board of Directors;
2. Menelaah, membahas, dan memberikan 2. Analyzed, discussed, and approved the 2024
persetujuan atas Laporan Tahunan dan Laporan Annual Report and Sustainability Report;
Keberlanjutan tahun buku 2024;
3. Menyelenggarakan pertemuan serta menelaah 3. Held meeting as well as analyzed the reports from
laporan-laporan yang disampaikan oleh komite committees under the Board of Commissioners;
di bawah Dewan Komisaris;
4. Mengkaji, menelaah, memberikan masukan, serta 4. Assessed, analyzed, provided input, and
menyetujui usulan Rencana Jangka Panjang approved the proposed Company Long-Term
Perusahaan (RJPP) dan Strategic Business Plan Plan (RJPP) and Strategic Business Plan (SBP) for
(SBP) untuk periode 2025-2030, serta Rencana the 2025-2030 period, as well as the 2025
Kerja dan Anggaran Perusahaan (RKAP) atau Company Work Plan and Budget (RKAP) and 2025
Annual Business Plan (ABP) tahun 2025; dan Annual Business Plan (ABP); and
5. Melakukan pengawasan serta memberikan 5. Actively supervising and providing input on
masukan aktif dalam penyusunan RJPP dan SBP the formation of the Company’s RJPP and SBP for
Perseroan untuk periode 2025–2030. the 2025-2030 period.
Rapat Meetings
Sesuai ketentuan yang berlaku, Dewan Komisaris Following prevailing regulation, the Board of
melaksanakan rapat internal secara berkala, paling Commissioners must conduct its internal meetings
sedikit 1 kali setiap 2 bulan, serta rapat gabungan regularly, at least 1 every 2 months, while joint meeting
dengan Direksi paling sedikit 1 kali setiap 4 bulan. with Board of Directors must be held at least 1 every 4
Rapat internal dilaksanakan sesuai jadwal maupun months. Internal meetings can be held on or outside
secara insidental, sepanjang sesuai dengan the schedule, provided they comply with the Board
Board Manual. Rapat Dewan Komisaris yang dihadiri Manual. Board of Commissioners meeting attended
oleh komite pendukung juga tercatat sebagai by supporting committee will also be considered as
bagian dari pelaksanaan rapat Dewan Komisaris. Board of Commissioners meeting.
Pada tahun 2025, Dewan Komisaris telah In 2025, the Board of Commissioners held 14 internal
melaksanakan rapat internal dan rapat gabungan and joint meetings, with the following attendance:
sebanyak 14 kali, dengan rekap kehadiran sebagai
berikut:
154 Laporan Tahunan 2025 Annual Report
Page 157
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Rapat Internal dan Gabungan Dewan Komisaris
Board of Commissioners Internal and Joint Meetings
Nama Jabatan
Name Position
Total Rapat Kehadiran
%
Total Meetings Attendance
Komisaris Utama
Indracahya Basuki 14 14 100,0
President Commissioner
Komisaris Independen
Iwa Kartiwa Hudaya 14 14 100,0
Independent Commissioner
Rata-Rata Kehadiran Rapat
100,0
Average Meeting Attendance
Pengembangan Kompetensi Competence Development
Dalam rangka meningkatkan kapasitas dan To improve the capacity and supervisory competence,
kompetensi pengawasan, Dewan Komisaris the Board of Commissioners participated in various
mengikuti berbagai program pengembangan yang development program implemented in line with
dilaksanakan sesuai Rencana Kerja dan Anggaran Company Work Plan and Budget (RKAP). Listed
Perusahaan (RKAP). Berikut rekap kegiatan below are the competence development programs
pengembangan kompetensi yang telah diikuti oleh participated by the Board of Commissioners in 2025.
Dewan Komisaris sepanjang tahun 2025.
Tempat/Sarana dan
Nama Jabatan Topik Pelatihan Waktu Pelatihan Penyelenggara
Name Position Topic of Training Location/Facility and Organizer
Period of Training
Divisi Human
Komisaris Utama Sosialisasi Penerapan KUHP
Indracahya Resources
President Socialization on the Implementation Zoom, 5 December 2025
Basuki Human Resources
Commissioner of the KUHP
Division
Komisaris Divisi Human
Sosialisasi Penerapan KUHP
Iwa Kartiwa Independen Resources
Socialization on the Implementation Zoom, 5 December 2025
Hudaya Independent Human Resources
of the KUHP
Commissioner Division
Direksi
Board of Directors
Direksi berperan sebagai pengelola dan pengambil The Board of Directors is responsible for managing
keputusan strategis guna memastikan tercapainya and making strategic decisions to ensure
target perusahaan, dengan tetap menjunjung the achievement of company’s targets, while
prinsip-prinsip GCG dan mematuhi ketentuan upholding the GCG principles and adhering to
hukum yang berlaku. the prevailing legal provisions.
Laporan Tahunan 2025 Annual Report 155
Page 158
Tata Kelola Perusahaan
Corporate Governance
Pedoman Kerja Work Policy
Guna memberikan kejelasan atas tugas dan To provide clarity on duties and responsibilities of
tanggung jawab Direksi, Perseroan menyusun the Board of Directors, the Company prepares
Pedoman Tata Laksana Kerja Dewan Komisaris a Board Manual for the Board of Commissioners
dan Direksi (Board Manual) yang disusun and the Board of Directors, based on POJK
berdasarkan POJK No. 33/POJK.04/2014, SEOJK No. 33/POJK.04/2014, SEOJK No. 16/SEOJK.04/2021,
No. 16/SEOJK.04/2021, dan Anggaran Dasar. and Articles of Association. Established with
Pedoman yang ditetapkan melalui Keputusan a Joint Decision of the Board of Commissioners and
Bersama Dewan Komisaris dan Direksi ini ditinjau the Board of Directors, the Board Manual will be
secara berkala guna memastikan kesesuaiannya, reviewed periodically to ensure its suitability, and
serta dapat diakses publik melalui situs web is accessible to the public through the Company’s
Perseroan sebagai bentuk keterbukaan informasi. website as a form of transparency.
Dasar Pengangkatan dan Basis of Appointment and
Masa Jabatan Term of Office
Pengangkatan anggota Direksi dilakukan oleh Members of Board of Directors are appointed by
Pemegang Saham melalui RUPS Tahunan dan the Shareholders through Annual GMS and
RUPS Luar Biasa. Masa jabatan ditetapkan selama Extraordinary GMS. Term of office is set out for
3 tahun sejak tanggal pengangkatan, sesuai 3 years since the date of appointment, in line with
dengan Anggaran Dasar serta Board Manual. the Articles of Association and Board Manual.
RUPS juga berwenang memberhentikan anggota Also, the GMS has the authority to dismiss any
Direksi sewaktu-waktu dengan alasan yang dapat member of the Board of Directors at any time for
dipertanggungjawabkan. Susunan Direksi Perseroan justifiable reason. The composition of the Company’s
terakhir ditetapkan pada RUPS Tahunan tanggal Board of Directors was last determined at the Annual
25 April 2024 sebagaimana dituangkan dalam Akta GMS on 25 April 2024, as stated in Deed No. 105, drawn
No. 105 yang dibuat oleh Notaris Jose Dima, SH, MKn, up by Notary Jose Dima, S.H., M.Kn., in South Jakarta.
di Jakarta Selatan.
Komposisi dan Independensi Composition and Independence
Komposisi Composition
Per 31 Desember 2025, Direksi Perseroan As of 31 December 2025, the Company’s Board
beranggotakan 1 Direktur Utama dan 5 Direktur. of Directors consists of 1 President Director
Komposisi ini telah sesuai dengan ketentuan and 5 Directors. This composition is in line with
yang berlaku dan memperoleh persetujuan RUPS the applicable provision and approved by the GMS
berdasarkan rekomendasi Komite Nominasi dan under the recommendation of the Nomination and
Remunerasi. Konsistensi keanggotaan Direksi Remuneration Committee. The membership of
juga terjaga sepanjang periode pelaporan, tanpa the Board of Directors has been consistently
adanya perubahan dalam susunan, sebagaimana maintained during the reporting period, without any
tercantum pada tabel berikut: changes in the composition, as stated below:
Nama Jabatan Pertama Kali Menjabat Masa Akhir Jabatan
Name Position Start of Term of Office End of Term of Office
Direktur Utama
Wishnu Wardhana 2021 2027
President Director
Direktur
Noor Falich 2021 2027
Director
Direktur
Imam Syaifullah 2021 2027
Director
Direktur
Yayan Handian Ginanjar 2021 2027
Director
156 Laporan Tahunan 2025 Annual Report
Page 159
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Nama Jabatan Pertama Kali Menjabat Masa Akhir Jabatan
Name Position Start of Term of Office End of Term of Office
Direktur
Mahirudin 2021 2027
Director
Direktur
Santos Ibrahim Noor 2023 2027
Director
Independensi Independence
Direksi senantiasa menjaga independensinya dalam The Board of Directors always uphold independence
melaksanakan tugas, guna mencegah benturan in carrying out its duties, to prevent conflicts of
kepentingan dan memastikan setiap keputusan interest and ensure that every decision is made
diambil secara objektif, bebas dari intervensi pihak objectively, free from intervention by any party.
mana pun.
Tugas dan Tanggung Jawab Duties and Responsibilities
Direksi memiliki tugas dan tanggung jawab yang The Board of Directors has the following duties and
diuraikan sebagai berikut: responsibilities:
1. Memimpin dan mengurus Perseroan sesuai 1. Leading and managing the Company following
dengan maksud dan tujuan Perseroan dan the aims and objectives of the Company and
senantiasa berusaha meningkatkan efisiensi dan always strives to improve the efficiency and
efektivitas Perseroan; effectiveness of the Company;
2. Memelihara, menjaga, dan mengurus kekayaan 2. Maintaining, safeguarding, and managing
Perseroan; Company’s assets;
3. Menyiapkan Struktur Organisasi Perseroan 3. Preparing the Company’s Organizational
lengkap dengan perincian tugasnya; Structure complete with details of their duties;
4. Menetapkan pembagian tugas dan wewenang 4. Determining the division of duties and authorities
anggota Direksi; of members of the Board of Directors;
5. Mengembangkan dan memimpin penerapan 5. Developing and conducting the implementation
pedoman tata kelola perusahaan yang baik; of good corporate governance policy;
6. Menyiapkan pada waktunya RJP Perseroan 6. Preparing the Company’s RJP in a timely manner
dan kemudian menyampaikannya kepada and later submit it to the Board of Commissioners
Dewan Komisaris guna mendapatkan for approval and ratification;
persetujuan dan pengesahan;
7. Menyiapkan Rencana Kerja dan Anggaran 7. Preparing the Company Work Plan and
Perusahaan (RKAP) dan menyampaikannya Budget (RKAP) and submit it to the Board of
kepada Dewan Komisaris selambatnya 30 hari Commissioners no later than 30 days before
sebelum dimulainya tahun buku yang akan the start of the next financial year in order to get
datang guna mendapatkan persetujuan dan approval and ratification;
pengesahan;
8. Membangun dan melaksanakan program 8. Establishing and implementing an integrated
manajemen risiko korporasi secara terpadu yang corporate risk management program, which
merupakan bagian dari pelaksanaan tata kelola; is part of the implementation of corporate
governance;
9. Menetapkan kebijakan tentang sistem 9. Establishing policies on effective internal control
pengendalian internal yang efektif untuk system to safeguard the investment, business
mengamankan investasi, kegiatan usaha, dan activities, and assets of the Company;
aset Perseroan;
10. Menyusun sistem akuntansi sesuai standar 10. Developing an accounting system according
akuntansi keuangan dan berdasarkan to financial accounting standards and based
prinsip-prinsip pengendalian internal, terutama on the internal control principles, especially
pemisahan fungsi pengurusan, pencatatan, the separation of management, registration,
penyimpanan, dan pengawasan; safekeeping, and supervision functions;
Laporan Tahunan 2025 Annual Report 157
Page 160
Tata Kelola Perusahaan
Corporate Governance
11. Mengadakan dan memelihara pembukuan dan 11. Organizing and maintaining the Company’s
administrasi Perseroan untuk menghasilkan bookkeeping and administration for an orderly
penyelenggaraan pembukuan yang tertib, bookkeeping, working capital adequacy with
kecukupan modal kerja dengan biaya modal efficient capital costs, a good and robust balance
yang efisien, struktur neraca yang baik dan sheet structure, timely and accurate presentation
kokoh, penyajian laporan dan analisa keuangan of financial statements and analysis, as well as
tepat waktu dan akurat serta prinsip-prinsip lain other principles in accordance with the accepted
sesuai dengan kelaziman yang berlaku bagi practices that are applicable to the Company;
suatu Perseroan;
12. Menyampaikan Laporan Keuangan dan laporan 12. Delivering the Financial Statements and other
berkala lainnya kepada Pemegang Saham periodic reports to Shareholders following
sesuai dengan ketentuan perundang-undangan the applicable laws and regulations;
yang berlaku;
13. Menyiapkan dan menyampaikan Laporan 13. Preparing and submitting the Annual Report to
Tahunan kepada OJK selambat-lambatnya pada the OJK no later than the end of the fourth month
akhir bulan keempat sejak tahun buku berakhir following the end of the financial year or on
atau pada tanggal pemanggilan RUPS Tahunan the summon date of the Company’s Annual GMS,
Perseroan, mana yang lebih dahulu; whichever comes first;
14. Memastikan tersedianya Laporan Tahunan bagi 14. Ensuring the availability of Annual Report for
Pemegang Saham Perseroan paling lambat the Company’s Shareholders no later than
pada akhir bulan keempat sejak tahun buku the end of the fourth month following the end
berakhir atau pada tanggal pemanggilan RUPS of the financial year or on the summon date of
Tahunan Perseroan, mana yang lebih dahulu; the Company’s Annual GMS, whichever comes first;
15. Menyelenggarakan RUPS Tahunan 15. Conducting an Annual GMS, no later than the sixth
selambat-lambatnya bulan keenam setelah month following the end of the financial year;
tahun buku berakhir;
16. Memanggil dan menyelenggarakan RUPS 16. Summon and conducting the Annual GMS
Tahunan dan/atau RUPS Luar Biasa dengan cara and/or Extraordinary GMS following the method
dan waktu sesuai ketentuan Anggaran Dasar and time stipulated by the Company’s Articles of
Perusahaan dan perundang-undangan yang Association and applicable laws;
berlaku;
17. Memiliki fungsi Sekretaris Perusahaan; 17. Having the Corporate Secretary function;
18. Membuat, menyimpan, dan memelihara 18. Preparing, safe keep, and maintain company
dokumen perusahaan, di tempat kedudukan documents, at the place of domicile of
Perseroan, antara lain daftar Pemegang Saham, the Company, including the list of Shareholders,
risalah RUPS, risalah rapat Dewan Komisaris GMS minutes, minutes of Board of Commissioners
dan risalah rapat Direksi, Laporan Tahunan dan meetings and minutes Board of Directors
dokumen keuangan Perseroan serta dokumen meetings, Annual Reports, and the Company’s
Perseroan lainnya; financial documents as well as other Company
documents;
19. Mengungkapkan informasi penting terkait 19. Disclosing important information related to
Perseroan dalam Laporan Tahunan dan Laporan the Company in the Annual Report and Financial
Keuangan kepada Pemegang Saham atau pihak Statements to Shareholders or other parties
lainnya, sesuai peraturan perundang-undangan following the applicable laws and regulations in
yang berlaku di Indonesia secara tepat waktu, Indonesia in timely, accurate, clear, and objective
akurat, jelas, dan objektif; manner;
20. Mengadakan rapat Direksi sekurang-kurangnya 20. Conducting Board of Directors meetings at least
1 kali setiap 1 bulan sesuai dengan peraturan 1 every month following the applicable laws and
perundang-undangan yang berlaku di Indonesia; regulations in Indonesia;
21. Menjaga kerahasiaan data dan/atau informasi 21. Maintaining the confidentiality of the Company’s
Perseroan; data and/or information;
22. Memastikan Perseroan melakukan tanggung 22. Ensuring that the Company carries out social
jawab sosial; responsibility;
158 Laporan Tahunan 2025 Annual Report
Page 161
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
23. Meningkatkan kompetensi dan pengetahuannya 23. Improving its competence and knowledge
secara berkesinambungan untuk menjalankan on an ongoing basis to carry out their duties
tugasnya sebagai Direksi Perseroan secara as the Board of Directors of the Company in
profesional; a professional manner;
24. Menginformasikan kepada Sekretaris Perusahaan 24. Informing the Corporate Secretary on their
mengenai kepemilikan sahamnya di Perseroan, share ownership in the Company, including
termasuk setiap perubahannya untuk dilaporkan any changes that needs to be reported to
kepada regulator sesuai dengan peraturan the regulator following the applicable laws and
perundangan yang berlaku di Indonesia; regulations in Indonesia;
25. Menginformasikan kepada Sekretaris Perusahaan 25. Informing the Corporate Secretary of any and
setiap dan seluruh jabatan pada perusahaan all concurrent positions in other companies,
lain, termasuk perusahaan terbuka lainnya, including other public companies and positions
termasuk jabatan dalam komite-komite yang in committees under the Board of Commissioners
ada di bawah Dewan Komisaris perusahaan of other public companies (if any); and
terbuka lainnya (bila ada); serta
26. Melaksanakan kewajiban lainnya dalam rangka 26. Conducting other obligations in the context of
melaksanakan tugas dan tanggung jawabnya, carrying out their duties and responsibilities, as
sepanjang tidak bertentangan dengan long as they do not conflict with the applicable
peraturan perundang-undangan yang berlaku laws and regulations in Indonesia, the Company’s
di Indonesia, Anggaran Dasar Perusahaan, Articles of Association, and/or the resolutions of
dan/atau keputusan RUPS Perseroan. the Company’s GMS.
Pembagian Tugas Direksi Provision of Duties of
the Board of Directors
Dalam rangka memperjelas peran, tugas, dan To clarify its respective roles, duties, and
tanggung jawab masing-masing anggota Direksi, responsibilities, the Company has set the following
Perseroan menetapkan pembagian tugas Direksi provision of duties of the Board of Directors:
sebagai berikut:
Nama dan Jabatan Tugas dan Tanggung Jawab
Name and Position Duties and Responsibilities
Wishnu Wardhana • Mengoordinasikan, mengawasi, dan memimpin manajemen Perseroan dan memastikan
Direktur Utama semua kegiatan usaha Perseroan dijalankan sesuai dengan Visi, Misi, dan Nilai Perseroan.
President Director • Menetapkan kebijakan umum dalam memimpin dan mengurus Perseroan.
• Menyiapkan rencana kerja umum Perseroan dan melakukan evaluasi terhadap pelaksanaan
rencana kerja.
• Menyusun laporan pertanggungjawaban pengelolaan Perseroan.
• Membentuk komite untuk membantu tugas Direksi dan melakukan evaluasi terhadap kinerja
komite tersebut.
• Memastikan penerapan tata kelola secara konsisten.
• Melaksanakan RUPS sebagai bentuk tanggung jawab terhadap Pemegang Saham dan
memastikan keputusan RUPS telah direalisasikan dengan baik.
• Membina dan menjaga hubungan dengan otoritas pasar modal dan investor publik.
• Coordinating, supervising, and lead the management of the Company and ensuring that all
business activities of the Company are carried out following the Vision, Mission, and Company
Value.
• Establishing general policies in leading and managing the Company.
• Preparing the Company’s general work plan and evaluating the implementation of the work
plan.
• Preparing an accountability report on the management of the Company.
• Establishing committees to assist the duties of the Board of Directors and evaluating
the performance of those committees.
• Ensuring consistent implementation of corporate governance.
• Carrying out GMS as a form of responsibility to Shareholders and ensuring that GMS resolutions
are properly realized.
• Fostering and maintaining relationships with capital market authorities and public investors.
Laporan Tahunan 2025 Annual Report 159
Page 162
Tata Kelola Perusahaan
Corporate Governance
Nama dan Jabatan Tugas dan Tanggung Jawab
Name and Position Duties and Responsibilities
Noor Falich • Menetapkan rencana, strategi, serta pencapaian Perseroan atas operasional perkebunan
Direktur Perkebunan dan industri kelapa sawit Perseroan.
dan Agronomi • Bertanggung jawab untuk memonitor pelaksanaan kinerja operasional dan produksi
Director of Plantation perkebunan dan industri kelapa sawit untuk mencapai kinerja yang maksimal.
and Agronomy • Bertanggung jawab terhadap kepatuhan sesuai dengan peraturan perundang-undangan
dan peraturan daerah yang berlaku.
• Menyusun dan melakukan koordinasi untuk pelaksanaan Rencana Kerja Perseroan yang
berhubungan dengan aspek agronomi, manajemen operasional, dan pengelolaan sumber
daya.
• Determining the Company’s plans, strategies, and achievements for the Company’s palm oil
plantation and industry operations.
• Is responsible for monitoring the operational and production performances of plantations and
the palm oil industry to achieve maximum performance.
• Is responsible for compliance in accordance with applicable laws and regulations.
• Preparing and coordinating the implementation of the Company’s Work Plan relating to
aspects of agronomy, operational management, and resources management.
Imam Syaifullah • Bertanggung jawab terhadap strategi, kebijakan, dan program di bidang logistik dan teknik
Direktur Logistik dan pada seluruh perkebunan dan industri kelapa sawit Perseroan.
Teknik • Melakukan koordinasi untuk pelaksanaan Rencana Kerja Perseroan yang berhubungan
Director of Logistics and dengan pembangunan, pengoperasian, dan pemeliharaan aset-aset teknik dari Perseroan.
Engineering • Is responsible for strategies, policies and programs in logistics and engineering for all of
the Company’s palm oil plantations and industry.
• Coordinating the implementation of the Company’s Work Plan relating to the construction,
operation, and maintenance of the Company’s technical assets.
Yayan Handian • Merumuskan strategi, kebijakan dan program di bidang keberlanjutan, terutama terkait
Ginanjar dengan aspek lingkungan, sosial, dan tata kelola (environmental, social, governance/ESG)
Direktur Keberlanjutan Perseroan.
Director of Sustainability • Melakukan monitoring dan evaluasi pelaksanaan seluruh program keberlanjutan dan ESG
tersebut.
• Bertanggung jawab terhadap kepatuhan di bidang keberlanjutan sesuai dengan peraturan
perundang-undangan yang berlaku.
• Menerapkan prinsip-prinsip ESG dalam seluruh usaha Perseroan dan mengoptimalkan
pemanfaatan teknologi dan digitalisasi untuk mendukung pemantauan dan pelaporan atas
pelaksanaan ESG Perseroan, terutama penggunaan platform Teladan Green Metrics (TGM)
dan Teladan Productivity Technology Science (TPTS).
• Preparing strategies, policies, and programs in the sustainability sector, especially those
related to the Company’s environmental, social, governance (ESG) aspects.
• Monitoring and evaluating the implementation of all the sustainability and ESG programs.
• Is responsible for compliance in sustainability sector following the applicable laws and
regulations.
• Implementing ESG principles in all of the Company’s businesses and optimizing the use of
technology and digitalization to support monitoring and reporting on the implementation
of the Company’s ESG, especially in the use of Teladan Green Metrics (TGM) and Teladan
Productivity Technology Science (TPTS) platforms.
Mahirudin • Bertanggung jawab dalam pengembangan strategi dan pengelolaan keuangan, akuntansi,
Direktur Keuangan, dan pajak Perseroan.
Akuntansi, dan Pajak • Bertanggung jawab di bidang kepatuhan Perseroan, khususnya memastikan terpenuhinya
Director of Finance, seluruh kewajiban pelaporan serta ketentuan akuntansi dan audit yang ditetapkan oleh
Accounting, and Tax peraturan pasar modal.
• Melakukan koordinasi untuk pelaksanaan Rencana Kerja Perseroan yang berhubungan
dengan manajemen akuntansi, keuangan, pajak, serta pengelolaan sumber dana bagi
pengembangan Perseroan ke depan.
• Melaksanakan efisiensi dan efektivitas fungsi-fungsi keuangan di Perseroan dan Entitas Anak
Perseroan.
• Membina dan menjaga hubungan dengan otoritas pasar modal, pihak perbankan, dan
investor publik.
• Is responsible for strategy development and management of the Company’s finances,
accounting and taxes.
• Is responsible for the Company’s compliance, particularly in ensuring the fulfillment of all
reporting obligations as well as accounting, and auditing provisions stipulated by capital
market regulations.
• Coordinating the implementation of the Company’s Work Plan relating to accounting, finance,
tax management, as well as managing sources of funds for the future development of
the Company.
• Carrying out efficiency and effectiveness of financial functions in the Company and its
Subsidiaries.
• Fostering and maintaining relationships with capital market authorities, banks, and public
investors.
160 Laporan Tahunan 2025 Annual Report
Page 163
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Nama dan Jabatan Tugas dan Tanggung Jawab
Name and Position Duties and Responsibilities
Santos Ibrahim Noor • Melakukan riset pasar perdagangan serta tren naik turun untuk memaksimalkan penjualan
Direktur Pemasaran komoditas Perseroan.
dan Komersial • Melakukan penetapan harga sesuai riset pasar yang ada, pemasaran produk, komunikasi
Director of Marketing pemasaran, dan hubungan masyarakat.
and Commercial • Melakukan pertemuan antara Perseroan dengan klien dan distributor serta menjaga
hubungan baik dengan industri yang sama, kompetitor, dan vendor.
• Melakukan pengembangan strategi penjualan dan strategi pemasaran.
• Melakukan pengecekan atas komoditas yang didistribusikan dan dijual kepada klien.
• Conducting market research and analyzing market trends to maximize the sales of
the Company’s commodities.
• Determine pricing based on thorough market research, encompassing product marketing,
marketing communications, and public relations.
• Facilitate meetings between the Company, clients, and distributors while maintaining good
relationships with stakeholders in the same industry, competitors, and vendors.
• Formulate sales and marketing strategies.
• Verify the distribution and sale of commodities to clients.
Pelaksanaan Tugas Tahun 2025 Implementation of Duties in 2025
Sepanjang tahun 2025, setiap anggota Direksi telah Throughout 2025, each member of the Board
melaksanakan peran dan tanggung jawabnya of Directors had performed the duties and
secara optimal dan efektif, sejalan dengan responsibilities optimally and effectively, in line with
pencapaian target perusahaan. the achievement of company targets.
Rapat Meetings
Sesuai ketentuan yang berlaku, Direksi melaksanakan Following prevailing regulation, the Board of
rapat internal secara berkala, paling sedikit 1 kali Directors must conduct its internal meetings
setiap 1 bulan, serta rapat gabungan dengan regularly, at least 1 a month, while joint meeting with
Dewan Komisaris paling sedikit 1 kali setiap 4 bulan. Board of Commissioners must be held at least once
Rapat internal dilaksanakan sesuai jadwal maupun every 4 months. Internal meetings can be held on
secara insidental, sepanjang sesuai dengan Pedoman or outside the schedule, provided they comply with
Tata Laksana Kerja Dewan Komisaris dan Direksi. the Board Manual.
Pada tahun 2025, Direksi telah melaksanakan rapat In 2025, the Board of Directors held 32 internal
internal sebanyak 32 kali dan rapat gabungan meetings and 14 joint meetings, with the following
sebanyak 14 kali, dengan rekap kehadiran sebagai attendance:
berikut:
Rapat Gabungan dengan
Rapat Internal Direksi Dewan Komisaris
Board of Directors Internal Meeting Joint Meeting with
Nama Jabatan the Board of Commissioners
Name Position
Total Rapat Total Rapat
Kehadiran Kehadiran
Total % Total %
Attendance Attendance
Meetings Meetings
Wishnu Direktur Utama
32 32 100,0 14 14 100,0
Wardhana President Director
Direktur
Noor Falich 32 32 100,0 14 14 100,0
Director
Imam Direktur
32 32 100,0 14 14 100,0
Syaifullah Director
Yayan Handian Direktur
32 32 100,0 14 14 100,0
Ginanjar Director
Laporan Tahunan 2025 Annual Report 161
Page 164
Tata Kelola Perusahaan
Corporate Governance
Rapat Gabungan dengan
Rapat Internal Direksi Dewan Komisaris
Board of Directors Internal Meeting Joint Meeting with
Nama Jabatan the Board of Commissioners
Name Position
Total Rapat Total Rapat
Kehadiran Kehadiran
Total % Total %
Attendance Attendance
Meetings Meetings
Direktur
Mahirudin 32 32 100,0 14 14 100,0
Director
Santos Ibrahim Direktur
32 32 100,0 14 14 100,0
Noor Director
Rata-Rata Kehadiran Rapat
100,0 100,0
Average Meeting Attendance
Pengembangan Kompetensi Competence Development
Dalam rangka meningkatkan kapasitas dan To improve the capacity and supervisory
kompetensi pengawasan, Direksi mengikuti berbagai competence, the Board of Directors participated
program pengembangan yang dilaksanakan sesuai in various development program implemented in
Rencana Kerja dan Anggaran Perusahaan (RKAP). line with Company Work Plan and Budget (RKAP).
Berikut rekap kegiatan pengembangan kompetensi Listed below are the competence development
yang telah diikuti oleh Direksi sepanjang tahun 2025: programs participated by the Board of Directors
throughout 2025:
Tempat/Sarana dan
Nama Jabatan Topik Pelatihan Waktu Pelatihan Penyelenggara
Name Position Topic of Training Location/Facility and Organizer
Period of Training
Divisi Human
Sosialisasi Penerapan KUHP
Wishnu Direktur Utama Resources
Socialization on the Implementation Zoom, 5 December 2025
Wardhana President Director Human Resources
of the KUHP
Division
Divisi Human
Sosialisasi Penerapan KUHP
Direktur Resources
Noor Falich Socialization on the Implementation Zoom, 5 December 2025
Director Human Resources
of the KUHP
Division
Divisi Human
Sosialisasi Penerapan KUHP
Direktur Resources
Imam Syaifullah Socialization on the Implementation Zoom, 5 December 2025
Director Human Resources
of the KUHP
Division
Divisi Human
Sosialisasi Penerapan KUHP
Yayan Handian Direktur Resources
Socialization on the Implementation Zoom, 5 December 2025
Ginanjar Director Human Resources
of the KUHP
Division
Gabungan
Pengusaha
Kelapa Sawit
Direktur Indonesia Palm Oil Conference Bali, Indonesia (GAPKI)
Mahirudin
Director (IPOC) 2025 12-16 November 2025
Indonesian Palm
Oil Association
(GAPKI)
Santos Ibrahim Direktur Malaysia, Bursa Malaysia
Palm Oil Conference 2025
Noor Director 24-26 February 2025 Derivatif (BMD)
162 Laporan Tahunan 2025 Annual Report
Page 165
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Transparansi Informasi tentang
Dewan Komisaris dan Direksi
Information Transparency about
the Board of Commissioners and the Board of Directors
Benturan Kepentingan dan Conflicts of Interest and Conflicts
Pencegahan Konflik Kepentingan of Interest Prevention of the Board
Dewan Komisaris dan Direksi of Commissioners and the Board of
Directors
Berdasarkan Pedoman Etika dan Perilaku, benturan The Code of Ethics and Behavior defines conflicts
kepentingan diartikan sebagai kondisi ketika of interest as situations when there is a conflict
kepentingan pribadi bertentangan dengan between personal interests and Company’s
kepentingan ekonomi Perseroan. Perseroan economic interests. The Company regulates
mengatur ketentuan terkait benturan kepentingan the provisions on conflicts of interest for
bagi Dewan Komisaris dan Direksi dalam Board the Board of Commissioners and the Board of
Manual, khususnya pada bagian Nilai-Nilai Directors in the Board Manual, specifically in the
dan Etika Jabatan. Setiap anggota diwajibkan Values and Ethics section. Every member is required
menandatangani Pakta Integritas yang menyatakan to sign an Integrity Pact that states no conflicts of
tidak memiliki benturan kepentingan, serta interest, as well as a written disclosure for any personal
mengungkapkan secara tertulis setiap kepentingan interest that may influence their decision-making.
pribadi yang dapat memengaruhi pengambilan Any potential conflicts of interest must be reported to
keputusan. Potensi benturan kepentingan wajib the GMS and relevant regulators.
dilaporkan kepada RUPS dan regulator terkait.
Untuk mencegah benturan kepentingan, Perseroan To prevent any conflicts of interest, the Company
secara konsisten melaksanakan sosialisasi dan consistently held regular dissemination and
evaluasi berkala. Sepanjang tahun 2025, tidak evaluation. Throughout 2025, there was no case
terdapat kasus benturan kepentingan yang of conflicts of interest involving the Board of
melibatkan Dewan Komisaris maupun Direksi. Commissioners or Board of Directors. It reflects
Hal ini mencerminkan kepatuhan terhadap compliance with the internal guidelines and
pedoman internal serta komitmen Perseroan dalam the Company’s commitment in implementing
menerapkan prinsip-prinsip GCG. the GCG principles.
Kriteria Pemilihan Dewan Komisaris Appointment Criteria of
dan Direksi the Board of Commissioners and
the Board of Directors
Perseroan menetapkan kriteria pemilihan anggota The Company sets out appointment criteria
Dewan Komisaris dan Direksi dalam Board Manual of members of the Board of Commissioners
bagian Persyaratan, yang disusun berdasarkan and the Board of Directors in the Board Manual
POJK No. 33/POJK.04/2014 tentang Direksi dan under the Requirements section, based on POJK
Dewan Komisaris Emiten atau Perusahaan Publik. No. 33/POJK.04/2014 concerning the Board of
Setiap calon diwajibkan memiliki integritas, Directors and Board of Commissioners of Issuers or
kompetensi, rekam jejak yang baik, dan pemahaman Public Companies. Every potential member must
prinsip GCG. have integrity, competence, good track record, and
understanding of GCG principles.
Proses seleksi dilaksanakan secara objektif The selection process is done objectively and
dan profesional, untuk memastikan efektivitas professionally, to ensure effective supervision, depth
pengawasan, ketajaman dalam pengambilan of strategic decision-making, and ability to manage
Laporan Tahunan 2025 Annual Report 163
Page 166
Tata Kelola Perusahaan
Corporate Governance
keputusan strategis, serta kemampuan risks, including sustainability risk. These provisions
mengelola risiko, termasuk risiko keberlanjutan. demonstrates the Company’s commitment to
Ketentuan ini mencerminkan komitmen Perseroan regulatory compliance and implementation of
terhadap kepatuhan regulasi dan penerapan tata sound governance.
kelola yang sehat.
Hubungan Afiliasi Dewan Komisaris Affiliated Relationship of the Board
dan Direksi serta Pemegang Saham of Commissioners and the Board of
Pengendali Directors and Controlling Shareholders
Perseroan memastikan bahwa setiap anggota The Company ensures that every member of
Dewan Komisaris dan Direksi yang memiliki the Board of Commissioners and the Board
hubungan afiliasi dengan Pemegang Saham of Directors having affiliated relationship with
Pengendali mematuhi ketentuan dan kebijakan the Controlling Shareholders adhere the applicable
yang berlaku. Informasi terkait hubungan afiliasi provisions and policies. Information regarding
tersebut diungkapkan berikut ini: the affiliated relationship is disclosed as follows:
Hubungan Keluarga dengan Hubungan Keuangan dengan
Family Relations with Financial Relations with
Pemegang Pemegang
Dewan Dewan
Direksi Saham Direksi Saham
Nama Komisaris Komisaris
Board of Pengendali Board of Pengendali
Name Board of Board of
Directors Controlling Directors Controlling
Commissioners Commissioners
Shareholders Shareholders
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
Dewan Komisaris / Board of Commissioners
Indracahya
Basuki
Iwa Kartiwa
Hudaya
Direksi / Board of Directors
Wishnu
Wardhana
Noor Falich
Imam
Syaifullah
Yayan
Handian
Ginanjar
Mahirudin
Santos
Ibrahim Noor
Keberagaman Dewan Komisaris Diversity of the Board of Commissioners
dan Direksi and the Board of Directors
Perseroan meyakini bahwa keberagaman The Company considers diversity as one of
merupakan salah satu faktor penting dalam the important elements in the composition of
membentuk komposisi Dewan Komisaris dan the Board of Commissioners and the Board of
Direksi. Aspek keberagaman meliputi latar belakang Directors. Included in the diversity aspect are
164 Laporan Tahunan 2025 Annual Report
Page 167
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
pendidikan, riwayat pekerjaan, kelompok usia, educational background, work experiences, age
gender, serta tingkat independensi yang dapat group, gender, and level of independence to broaden
memperkaya perspektif dan mendukung efektivitas the perspectives and to support an effective
pengambilan keputusan. decision-making.
Keberagaman Dewan Komisaris
Diversity of the Board of Commissioners
Aspek Keberagaman Realisasi
Diversity Aspect Realization
Pendidikan Latar belakang pendidikan Dewan Komisaris beragam, mulai dari lulusan S1 hingga S2, dengan
kompetensi di bidang teknik mesin, administrasi bisnis, dan pertanian.
Education The Board of Commissioners has diverse educational background from Bachelor to Master
graduates, with competencies in mechanical engineering, business administration, and agriculture.
Pengalaman Kerja Pihak yang ditunjuk sebagai anggota Dewan Komisaris memiliki pengalaman di berbagai
bidang, baik dari industri sejenis dengan Perseroan ataupun di luar industri kelapa sawit.
Work Experience Parties appointed as members of the Board of Commissioners have experience in various fields,
both from similar industry to the Company or outside the palm oil industry.
Usia Anggota Dewan Komisaris memiliki usia yang beragam, mulai dari 52-78 tahun.
Age Board of Commissioners’ members have diverse age, from 52-78 years old.
Jenis Kelamin Per 31 Desember 2025, anggota Dewan Komisaris Perseroan tidak ada yang berjenis kelamin wanita.
Gender As of 31 December 2025, there is no woman in the Company’s Board of Commissioners.
Independensi Perseroan telah memenuhi jumlah minimum Komisaris Independen sebesar 50,00%, dengan
1 dari 2 anggota Dewan Komisaris merupakan Komisaris Independen.
Independence The Company met the minimum number of Independent Commissioner of 50,00%, with 1 out of 2
members of the Board of Commissioners is an Independent Commissioner.
Keberagaman Direksi
Diversity of the Board of Directors
Aspek Keberagaman Realisasi
Diversity Aspect Realization
Pendidikan Latar belakang pendidikan Direksi beragam, mulai dari lulusan S1 hingga S2, dengan kompetensi
di bidang ekonomi, perkebunan, teknik, agronomi agrikultur, akuntansi, dan keuangan bisnis.
Education The Board of Directors has diverse educational background ranging from Bachelor (S1) to
Master (S2) graduates, with competencies in economics, agriculture, engineering, agricultural
agronomy, accounting, and business finance.
Pengalaman Kerja Pihak yang ditunjuk sebagai anggota Direksi memiliki pengalaman di berbagai bidang, baik dari
industri sejenis dengan Perseroan ataupun di luar industri kelapa sawit.
Work Experience Parties appointed as members of the Board of Directors have experience in various fields, both
from similar industry to the Company or outside the palm oil industry.
Usia Anggota Direksi memiliki usia yang beragam, mulai dari 53-65 tahun.
Age Board of Directors’ members have diverse age, from 53-65 years old.
Jenis Kelamin Per 31 Desember 2025, anggota Direksi Perseroan tidak ada yang berjenis kelamin wanita.
Gender As of 31 December 2025, there is no woman in the Company’s Board of Directors.
Independensi 4 dari 6 anggota Direksi tidak memiliki keterkaitan dengan Pemegang Saham Utama dan
Pengendali Perseroan.
Independence 4 out of 6 members of the Board of Directors has no relationships with the Company’s Major and
Controlling Shareholders.
Program Pengenalan Dewan Komisaris Board of Commissioners and
dan Direksi Board of Directors Orientation Program
Program pengenalan bagi anggota The orientation program for members of
Dewan Komisaris dan Direksi diselenggarakan the Board of Commissioners and the Board of
sebagai sarana untuk memahami kondisi, strategi, Directors is held to ensure complete understanding
Laporan Tahunan 2025 Annual Report 165
Page 168
Tata Kelola Perusahaan
Corporate Governance
serta tata kelola Perseroan secara menyeluruh. of the conditions, strategies, and Company’s
Program ini dilaksanakan oleh Sekretaris Perusahaan, governance. The orientation is organized by
dengan materi sebagai berikut: the Corporate Secretary, with the following materials:
1. Pelaksanaan prinsip-prinsip tata kelola 1. Implementation of the principles of good
perusahaan yang baik di Perseroan; corporate governance in the Company;
2. Gambaran mengenai Perseroan berkaitan 2. An overview of the Company in terms of objectives,
dengan tujuan, sifat, dan lingkup kegiatan, nature, and scope of activities, financial and
kinerja keuangan dan operasi, strategi, rencana operational performance, strategy, short and
usaha jangka pendek dan jangka panjang, posisi long-term business plans, competitiveness, risk,
kompetitif, risiko, pengendalian internal, dan internal control, and other strategic issues;
masalah-masalah strategis lainnya;
3. Keterangan berkaitan dengan kewenangan 3. Information related to delegation of authority,
yang didelegasikan, audit internal dan eksternal, internal and external audits, internal control
sistem dan kebijakan pengendalian internal, systems and policies, and the Audit Committee;
serta Komite Audit;
4. Keterangan mengenai kewajiban, tugas, 4. Information on the obligations, duties,
tanggung jawab, dan hak-hak Dewan Komisaris responsibilities and rights of the Board of
dan Direksi, serta hal-hal yang tidak Commissioners and the Board of Directors,
diperbolehkan; serta as well as prohibited things; and
5. Pemahaman terkait dengan prinsip etika dan 5. Comprehension of the ethical principles and
norma yang berlaku di lingkungan Perseroan norms that apply within the Company and
serta masyarakat setempat. the local community.
Pelaksanaan program pengenalan bagi The orientation program for the Board of
Dewan Komisaris dan Direksi dilakukan melalui Commissioners and the Board of Directors is
berbagai metode, antara lain presentasi, sesi conducted through various methods, such as
pertemuan, kunjungan lapangan ke fasilitas presentation, meeting, field visit to the Company’s
Perseroan dan kantor cabang, peninjauan dokumen facilities and branch offices, review of company
perusahaan, serta kegiatan lain yang disesuaikan documents, any other activities as necessary.
dengan kebutuhan. Direksi juga dapat memenuhi The Board of Directors may also meet a written
permintaan tertulis dari anggota Dewan Komisaris request from member of the Board of Commissioners
untuk menyelenggarakan program pengenalan to host a special orientation program for new
khusus bagi anggota baru yang diangkat melalui members recently appointed through GMS.
RUPS. Setiap pelaksanaan program dicatat secara Every program implementation is systematically
sistematis, termasuk data kehadiran dan partisipasi documented, including the level of attendance
aktif peserta sebagai bagian dari dokumentasi and active participation of the participants as part
dan evaluasi. Pada tahun 2025, tidak terdapat of documentation and evaluation. In 2025, there
perubahan dalam komposisi Dewan Komisaris was change in the composition of the Board of
maupun Direksi, sehingga program pengenalan Commissioners and Board of Directors, accordingly
tidak diselenggarakan pada periode tersebut. no orientation program was held for that period.
Penilaian Kinerja Dewan Komisaris, Performance Assessment of the Board
Direksi, dan Organ Pendukung of Commissioners, Board of Directors,
and Supporting Organs
Penilaian Kinerja Dewan Komisaris Board of Commissioners Performance
Assessment
Penilaian kinerja Dewan Komisaris dilaksanakan Performance assessment of the Board of
secara berkala melalui metode self-assessment Commissioners is conducted using self-assessment
yang berpedoman pada Board Manual dan method by referring to the Board Manual and
kebijakan Perseroan, dengan kriteria mencakup Company policies, covering criteria such as
efektivitas pelaksanaan tugas dan tanggung effectiveness in implementing the duties and
jawab sesuai peraturan perundang-undangan, responsibilities in line with laws and regulations,
Anggaran Dasar, serta amanat Pemegang Saham. Articles of Association, and Shareholders’ mandate.
Hasil penilaian disampaikan dalam RUPS Tahunan This assessment results are later submitted for
untuk ditinjau kembali. review in the Annual GMS.
166 Laporan Tahunan 2025 Annual Report
Page 169
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Sepanjang tahun 2025, Dewan Komisaris dinilai telah In 2025, the Board of Commissioners had done
menjalankan tugas dan tanggung jawabnya secara its duties and responsibilities well, as shown from
baik, yang tercermin dari intensitas pemberian the intensity of strategic advices provided to
nasihat strategis kepada Direksi serta efektivitas the Board of Directors and effectiveness of supervision
fungsi pengawasan terhadap pengelolaan Perseroan. on the management of the Company.
Penilaian Kinerja Direksi Board of Directors Performance Assessment
Penilaian kinerja Direksi dilakukan oleh Komite The Board of Directors performance assessment
Nominasi dan Remunerasi berdasarkan kriteria was done by Nomination and Remuneration
yang ditetapkan Dewan Komisaris. Penilaian ini Committee based on the criteria set by the Board
mengacu pada Key Performance Indicator (KPI), of Commissioners. This assessment refers to the Key
yang mencakup: Performance Indicator (KPI), as follows:
1. Pencapaian target Perseroan yang tertuang 1. Achievement of the Company’s targets set out in
dalam Rencana Kerja dan Anggaran Perusahaan the Company Work Plan and Budget (RKAP);
(RKAP);
2. Kontribusi dalam aktivitas usaha Perseroan; 2. Contribution to the Company’s business activities;
3. Komitmen dalam memajukan kepentingan 3. Commitment to advancing the interests of
Perseroan; the Company;
4. Ketaatan terhadap peraturan perundang- 4. Compliance with applicable laws and regulations
undangan yang berlaku serta kebijakan and the Company’s policies; and
Perseroan; dan
5. Tingkat kehadiran dalam rapat Direksi maupun 5. Level of attendance at the Board of Directors’
rapat-rapat dengan Dewan Komisaris. meetings and joint meetings with the Board of
Commissioners.
Laporan hasil penilaian kinerja Direksi, baik The Board of Directors’ performance assessment
kolektif maupun individual, disampaikan kepada results, both collegially and individually, is submitted
Dewan Komisaris untuk dievaluasi. Kinerja Direksi for evaluation to the Board of Commissioners.
tercermin dari pengelolaan operasional dan The Board of Directors’ performance was
keuangan Perseroan, yang menjadi dasar penetapan reflected in the Company’s operational and
remunerasi serta pertimbangan Pemegang Saham financial management, as a basis to determine
terkait masa jabatan Direksi. the remuneration and consideration for Shareholders
related to the term of office.
Sepanjang tahun 2025, Direksi telah melaksanakan Throughout 2025, the Board of Directors had done
peran, tugas, dan tanggung jawabnya dengan its duties and responsibilities well, in line with
baik sesuai pedoman kerja yang berlaku. Hal ini the applicable Board Manual. This is reflected
tercermin dari keberhasilan menjaga stabilitas dan from its success in maintaining the stability and
pengelolaan Perseroan secara efektif. management of the Company effectively.
Penilaian terhadap Kinerja Komite Assessment of the Performance of
Pendukung Dewan Komisaris the Supporting Committees of
the Board of Commissioners
Dewan Komisaris secara berkala melakukan The Board of Commissioners regularly assess
penilaian kinerja terhadap komite-komite yang the performance of its supporting committees, namely
mendukungnya, yaitu Komite Audit, Komite Nominasi the Audit Committee, Nomination and Remuneration
dan Remunerasi, Komite Manajemen Risiko, GCG, Committee, Risk Management, GCG, and Investment
dan Investasi, serta Komite Keberlanjutan Usaha dan Committee, as well as the Sustainability and
Tanggung Jawab Sosial Perusahaan. Corporate Social Responsibility Committee.
Penilaian dilakukan dengan mengacu pada Assessments are performed by looking at several
beberapa aspek, antara lain tingkat kehadiran aspects, such as meeting attendance, active
dalam rapat, partisipasi aktif, dan pencapaian participation, and achievement of the established
target kerja yang telah ditetapkan. Sepanjang tahun work targets. Throughout 2025, all committees
2025, seluruh komite telah dinilai, dan hasilnya have been assessed, and the results showed good
menunjukkan kinerja yang baik serta efektivitas performances with adequate effectiveness in
pelaksanaan tugas yang memadai. implementation of duties.
Laporan Tahunan 2025 Annual Report 167
Page 170
Tata Kelola Perusahaan
Corporate Governance
Penilaian terhadap Kinerja Komite Assessment of the Performance of
Pendukung Direksi the Supporting Committees of
the Board of Directors
Hingga Desember 2025, Direksi Perseroan belum As of December 2025, the Company’s Board of
membentuk komite pendukung. Oleh karena itu, Directors has not established any supporting
Laporan Tahunan ini tidak memuat informasi terkait committee. Hence, there is no information on
penilaian kinerja komite pendukung Direksi. the performance assessment of the supporting
committee of the Board of Directors in this Annual
Report.
Kebijakan Nominasi dan Remunerasi Nomination and Remuneration Policy
Kebijakan Nominasi Nomination Policy
Kebijakan nominasi disusun untuk menjamin The nomination process is prepared to ensure
proses pencalonan dan pemilihan anggota the nomination and selection process of members
Dewan Komisaris, Direksi, dan Manajemen Kunci of the Board of Commissioners, Board of Directors,
berlangsung objektif dan transparan. Proses ini and Key Management are held objectively and
menjadi tanggung jawab Komite Nominasi dan transparently. The Nomination and Remuneration
Remunerasi dengan memberikan rekomendasi Committee is responsible for this process, by
calon yang memenuhi kualifikasi kepada Dewan recommend qualified candidates to Board of
Komisaris untuk diajukan dalam RUPS. Kandidat Commissioners, to be presented in the GMS.
dapat berasal dari internal maupun eksternal Candidates may come from the Company’s external
Perseroan melalui mekanisme suksesi yang berlaku. or internal via a succession mechanism.
Setiap calon yang lolos proses nominasi wajib Any candidates passing the nomination process
memenuhi persyaratan formal, substantif, dan must meet the formal, substantive, and other
ketentuan lain sebagaimana diatur dalam Board requirements outlined in the Board Manual.
Manual. Ketentuan ini memastikan setiap kandidat This ensures that every candidate possess proper
memiliki kompetensi yang sesuai dan mampu competence and capable of effectively carrying out
menjalankan tugas secara efektif. the duties and responsibilities.
Kebijakan Remunerasi Remuneration Policy
Perseroan memandang remunerasi sebagai The Company sees remuneration as a form of
bentuk apresiasi yang melekat terhadap kinerja appreciation for the performances of the Board
Dewan Komisaris dan Direksi. Kebijakan remunerasi of Commissioners and the Board of Directors.
disusun dengan mengacu pada peraturan The remuneration policy is prepared by referring to
perundang-undangan yang berlaku serta Anggaran the applicable laws and regulations and Company’s
Dasar Perseroan, dan mempertimbangkan beberapa Articles of Association, by considering some of
aspek berikut: the following aspects:
1. Standar remunerasi yang berlaku pada industri 1. Applicable remuneration standards in similar
sejenis; industries;
2. Tugas, tanggung jawab, dan wewenang 2. Duties, responsibilities and authorities of
anggota Dewan Komisaris dan Direksi yang members of the Board of Commissioners and
dikaitkan dengan pencapaian tujuan dan kinerja the Board of Directors related to achievement of
Perseroan; the Company’s goals and performance;
3. Target kinerja atau pencapaian individu 3. Performance target or individual achievement of
masing-masing anggota; serta each member; and
4. Keseimbangan antara tunjangan tetap dan 4. Balance between fixed and variable allowances.
variabel.
Penetapan besaran remunerasi anggota Direksi The Board of Commissioners is responsible to
menjadi tanggung jawab Dewan Komisaris dengan determine the remuneration amount for members
persetujuan Pemegang Saham. Remunerasi Direksi of the Board of Directors, with Shareholders’
meliputi gaji, fasilitas, tunjangan, dan/atau insentif, approval. Board of Directors’ remuneration include
berdasarkan rekomendasi Komite Nominasi dan salary, facility, allowances and/or incentives, based
168 Laporan Tahunan 2025 Annual Report
Page 171
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Remunerasi. Sementara itu, besaran dan jenis on recommendation from the Nomination and
remunerasi anggota Dewan Komisaris, termasuk Remuneration Committee. Meanwhile, amount and
honorarium, tunjangan, fasilitas lain, serta santunan types of remuneration for members of the Board of
purna jabatan, ditetapkan oleh Pemegang Saham Commissioners, are honorarium, allowances, other
melalui keputusan dalam RUPS Tahunan. facilities, and post-service compensation, determined
by Shareholders through Annual GMS resolution.
Besaran Remunerasi Amount of Remuneration
Perseroan telah membayarkan remunerasi kepada The Company has paid remuneration for members
anggota Dewan Komisaris dan Direksi untuk periode of the Board of Commissioners and the Board of
2025, dengan rincian sebagai berikut: Directors for the 2025 period, as detailed below:
Jumlah Remunerasi
Jabatan
Remuneration Amount
Position
(Rp)
Dewan Komisaris
5.285.723.490
Board of Commissioners
Direksi
18.742.692.610
Board of Directors
Komite Audit
Audit Committee
Komite Audit berperan mendukung Dewan Komisaris Audit Committee is supporting the Board of
dalam menjalankan tugas dan tanggung jawabnya, Commissioners in carrying out its duties and
termasuk memastikan efektivitas audit internal, responsibilities, including to ensure the effectiveness
transparansi Laporan Keuangan, serta kepatuhan of internal audit, transparency of Financial
Perseroan terhadap ketentuan hukum yang berlaku. Statements, and Company’s compliance to
the applicable laws dan regulations.
Pedoman Kerja Work Policy
Perseroan telah menyusun Piagam Komite Audit, The Company has prepared the Audit Committee
yang pertama kali disahkan pada 29 November 2021 Charter, first officiated on 29 November 2021 and
dan diperbarui terakhir pada 24 November 2023, last updated on 24 November 2023, in line with
sesuai ketentuan POJK No. 55/POJK.04/2015, POJK POJK No. 55/POJK.04/2015, POJK No. 56/POJK.04/2015,
No. 56/POJK.04/2015, dan POJK No. 13/POJK.03/2017. and POJK No. 13/POJK.03/2017. This charter serves as
Piagam ini menjadi pedoman kerja bagi anggota a work policy for members of the Audit Committee
Komite Audit untuk memastikan pelaksanaan to ensure the implementation of its duties in line
tugas sesuai kebijakan internal dan peraturan with the internal policies and applicable laws and
perundang-undangan yang berlaku, serta telah regulations. The charted has been published in
dipublikasikan melalui situs web Perseroan sebagai the Company’s website as a part of transparency.
bentuk keterbukaan informasi.
Laporan Tahunan 2025 Annual Report 169
Page 172
Tata Kelola Perusahaan
Corporate Governance
Komposisi dan Independensi Composition and Independence
Komposisi Composition
Sepanjang tahun 2025, komposisi Komite Audit Throughout 2025, the composition of the Company’s
Perseroan tidak mengalami perubahan. Komite ini Audit Committee remain unchanged. This committee
terdiri atas 1 ketua yang juga menjabat sebagai consists of 1 chairman served by the Independent
Komisaris Independen, serta 2 anggota independen Commissioner and 2 independent members from
dari luar Perseroan. Masa jabatan anggota Komite outside the Company. The term of office of Audit
Audit disesuaikan dengan masa jabatan Dewan Committee members is following the term of office
Komisaris dan dapat berakhir sewaktu-waktu of Board of Commissioners and can be dismissed
berdasarkan keputusan Dewan Komisaris, tetap any time with Board of Commissioners’ decision and
mengacu pada ketentuan yang berlaku. considering the applicable regulations.
Independensi Independence
Komite Audit menjunjung tinggi integritas dalam The Audit Committee upholds integrity in performing
setiap pelaksanaan tugas dengan menghindari its duties by avoiding conflicts of interest,
benturan kepentingan, menjaga independensi, maintaining independence, and applying prudence.
dan menerapkan prinsip kehati-hatian. Penerapan The implementation of these independence
aspek-aspek independensi tersebut dijabarkan principles are outlined as follows:
sebagai berikut:
Iwa Kartiwa Djalaludin Iman
Hudaya Djaprie Subekti
Aspek Independensi
Independence Aspect
Ketua Anggota Anggota
Chairman Member Member
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi.
Does not have financial relationship with the Board of Commissioners
and the Board of Directors.
Tidak memiliki hubungan kepengurusan dengan Pemegang Saham,
Entitas Anak, maupun perusahaan afiliasi.
Does not have a management relationship with Shareholders,
Subsidiaries, or affiliated companies.
Tidak memiliki hubungan kepemilikan saham di Perseroan.
Does not have a share ownership relationship in the Company.
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi,
dan/atau sesama anggota Komite Audit.
Does not have a family relationship with the Board of Commissioners,
Board of Directors and/or other members of the Audit Committee.
: Terpenuhi / Fulfilled
: Tidak terpenuhi / Not fulfilled
170 Laporan Tahunan 2025 Annual Report
Page 173
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Profil Komite Audit
Audit Committee Profile
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2022-2024: Surat Keputusan Dewan Komisaris No. 05/SK-DEKOM/TPA/V/2022
tanggal 27 Mei 2022; serta
• 2024-2027: Surat Keputusan Dewan Komisaris No. 02/SK-DEKOM/TPA/IV/2024
tanggal 25 April 2024.
• 2022-2024: Decree of the Board of Commissioners No. 05/SK-DEKOM/TPA/V/2022
dated 27 May 2022; and
• 2024-2027: Decree of the Boar d of Commissioners No. 02/SK-DEKOM/TPA/IV/2024
dated 25 April 2024.
Profil dapat dilihat pada Profil Dewan Komisaris bab Profil Perusahaan dalam Laporan
Tahunan ini.
His profile can be found in the Board of Commissioners Profile in the Company Profile
chapter in this Annual Report.
Iwa Kartiwa
Ketua Hudaya
Chairman
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2021-2024: Surat Keputusan Dewan Komisaris No. 01/SK-DEKOM/TPA/XI/2021
tanggal 29 November 2021; serta
• 2024-2027: Surat Keputusan Dewan Komisaris No. 02/SK-DEKOM/TPA/IV/2024
tanggal 25 April 2024.
• 2021-2024: Decree of the Board of Commissioners No. 01/SK-DEKOM/TPA/XI/2021
dated 29 November 2021; and
• 2024-2027: Decree of the Board of Commissioners No. 02/SK-DEKOM/TPA/IV/2024
dated 25 April 2024.
Riwayat Pendidikan
Education History
Meraih gelar Sarjana Ekonomi dari Universitas Indonesia (1976).
Bachelor of Economics from Universitas Indonesia (1976).
Djalaludin Pengalaman Kerja
Djaprie Work Experience
Memiliki pengalaman lebih dari 50 tahun di berbagai bidang, khususnya
perkebunan. Kariernya dimulai di PT Pfizer Indonesia (1972-1980), PT Resources Jaya
- Teknik Management Ind (1980-1983), PT John Holland Construction Ind (1983), dan
PT Bredero Price Ind (1983-1988). Beliau pernah menjabat sebagai Vice President
Anggota Finance and Administration Salim Plantation (1988-2001) dan Vice President
HRM Minamas Plantation (2001-2004). Selanjutnya, beliau bergabung dengan
Member Perseroan dengan jabatan terakhir sebagai Board of Advisor (2005-2020). Saat
ini, beliau tidak merangkap jabatan baik di Perseroan dan Entitas Anak ataupun
Warga Negara Indonesia, perusahaan publik lain.
berusia 77 tahun, berdomisili di Jakarta.
50+ years of experience in various sectors, especially plantations. His career
Indonesian Citizen, began at PT Pfizer Indonesia (1972-1980), PT Resources Jaya - Teknik Management
77 years old, domiciled in Jakarta. Ind (1980-1983), PT John Holland Construction Ind (1983), and PT Bredero Price
Ind (1983-1988). He served as Vice President Finance and Administration Salim
Plantation (1988-2001) and Vice President HRM Minamas Plantation (2001-2004).
Later, he joined the Company with the last position as Board of Advisor (2005-2020).
Currently, he did not hold concurrent positions in the Company and Subsidiaries or
other public companies.
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of Commissioners,
members of the Board of Directors, and Controlling Shareholders.
Laporan Tahunan 2025 Annual Report 171
Page 174
Tata Kelola Perusahaan
Corporate Governance
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2021-2024: Surat Keputusan Dewan Komisaris No. 01/SK-DEKOM/TPA/XI/2021
tanggal 29 November 2021; serta
• 2024-2027: Surat Keputusan Dewan Komisaris No. 02/SK-DEKOM/TPA/IV/2024
tanggal 25 April 2024.
• 2021-2024: Decree of the Board of Commissioners No. 01/SK-DEKOM/TPA/XI/2021
dated 29 November 2021; and
• 2024-2027: Decree of the Board of Commissioners No. 02/SK-DEKOM/TPA/IV/2024
dated 25 April 2024.
Riwayat Pendidikan
Education History
Meraih gelar Sarjana Ekonomi dari Universitas Indonesia dan memiliki sertifikasi
Iman
profesi Certified Management Accountant (CMA) dari Institute of Certified
Management Accountant, Australia, Chartered Accountant (CA) dari Ikatan
Subekti
Akuntan Indonesia, Chartered Accountants Worldwide dan Lean Six Sigma Green
Belt (LSSGB) dari General Electric, serta Certification in Audit Committee Practices
dari Ikatan Komite Audit Indonesia.
Bachelor of Economics from Universitas Indonesia and holds a Certified
Management Accountant (CMA) professional certification from Institute of
Certified Management Accountant, Australia, a Chartered Accountant (CA) from
Institute of Indonesia Chartered Accountants, Chartered Accountants Worldwide Anggota
and Lean Six Sigma Green Belt (LSSGB) from General Electric, as well Certification in
Audit Committee Practices from Indonesian Audit Committee Association.
Member
Warga Negara Indonesia,
Pengalaman Kerja berusia 53 tahun, berdomisili di Jakarta.
Work Experience
Indonesian Citizen,
Memiliki pengalaman lebih dari 20 tahun di bidang keuangan dan audit. Kariernya 53 years old, domiciled in Jakarta.
dimulai di Kantor Akuntan Publik KPMG dan Ernst & Young (1997-2004). Kemudian,
menduduki jabatan strategis di beberapa perusahaan, seperti Direktur & Komisaris
WPP Group (2016-2018), Head Finance Herbalife (2014-2016), Head Finance GE
Power & Water (2012-2014), Lead Corporate Audit Medco Energi (2006-2012) dan
Head of Accounting, Tax, Audit and Human Resources PT Teladan Resources
(2018-2023). Beliau juga merangkap jabatan sebagai Chief Financial Officer Far
East Gold (sejak 2023).
20+ years of experience in finance and auditing. His career began at KPMG
and Ernst & Young Public Accounting Firm (1997-2004). Held several strategic
positions in various companies, including Director & Commissioner of WPP Group
(2016–2018), Head of Finance at Herbalife (2014–2016), Head of Finance at GE Power &
Water (2012–2014), Lead of Corporate Audit at Medco Energi (2006–2012), and Head
of Accounting, Tax, Audit and Human Resources PT Teladan Resources (2018-2023).
He also concurrently serves as Chief Financial Officer at Far East Gold (since 2023).
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota
Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of Commissioners,
members of the Board of Directors, and Controlling Shareholders.
172 Laporan Tahunan 2025 Annual Report
Page 175
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Tugas dan Tanggung Jawab
Duties and Responsibilities
Tugas dan Tanggung Jawab Pelaksanaan Tugas dan Tanggung Jawab Tahun 2025
Duties and Responsibilities Implementation of Duties and Responsibilities in 2025
Menelaah informasi keuangan yang akan Mengawasi dan menelaah penyusunan Laporan Keuangan Tahun 2024
dikeluarkan Perseroan ke publik dan/atau serta Laporan Keuangan Triwulanan Tahun 2025 guna memastikan
pihak otoritas, seperti Laporan Keuangan, penyajiannya telah sesuai dengan prinsip akuntansi yang berlaku umum
proyeksi, dan laporan lainnya terkait dengan dan ketentuan peraturan perundang-undangan.
informasi keuangan Perseroan.
Analyzing the financial information to be Supervised and reviewed the preparation of the 2024 Financial Statements
released by the Company to the public and/or and the 2025 Quarterly Financial Statements to ensure that their
authorities, such as Financial Statements, presentation complies with generally accepted accounting principles and
projections, and other reports related to the applicable laws and regulations.
the Company’s financial information.
Menelaah pengaduan yang berkaitan dengan
proses akuntansi dan pelaporan keuangan
Perseroan.
Analyzing grievances related to the Company’s
accounting and financial reporting processes.
Menelaah ketaatan pada peraturan Melakukan penelaahan atas ketaatan terhadap peraturan
perundang-undangan yang berhubungan perundang-undangan yang berkaitan dengan aktivitas bisnis Perseroan.
dengan kegiatan Perseroan. Sepanjang tahun 2025, Perseroan telah menyesuaikan kebijakan internal
dengan perkembangan ketentuan dan peraturan perundang-undangan
yang berlaku.
Analyzing compliance with laws and Reviewed compliance with laws and regulations related to the Company’s
regulations related to the Company’s activities. business activities. Throughout 2025, the Company has aligned its internal
policies with the developments in prevailing laws and regulations.
Memberikan pendapat independen dalam Memberikan pendapat independen kepada Dewan Komisaris terkait hasil
hal terjadi perbedaan pendapat antara audit eksternal dan pelaporan keuangan, serta menelaah kecukupan
manajemen dan akuntan publik atas jasa pemeriksaan yang dilakukan oleh akuntan publik. Pendapat tersebut
yang diberikannya. disampaikan secara profesional dalam rapat gabungan Komite Audit
Providing an independent opinion if dengan Dewan Komisaris. Sepanjang tahun 2025, tidak terdapat
there is a difference of opinion between perbedaan pendapat antara manajemen dan akuntan publik atas jasa
the management and public accountant for yang diberikannya.
the services rendered. Provided an independent opinion to the Board of Commissioners regarding
the results of the external audit and financial reporting, and reviewed
Menelaah atas kecukupan pemeriksaan yang the adequacy of examinations conducted by the public accountant.
dilakukan oleh akuntan publik. The opinion was presented professionally during the joint meeting between
Analyzing the adequacy of audits conducted the Audit Committee and the Board of Commissioners. Throughout 2025,
by public accountants. there were no differences of opinion between management and the public
accountant regarding the services provided.
Memberikan rekomendasi pada Dewan Memberikan rekomendasi penunjukan Akuntan Publik Dede Rusli dari
Komisaris mengenai penunjukan akuntan Kantor Akuntan Publik Purwanto, Susanti & Surja (member of Ernst &
publik yang didasarkan pada independensi, Young Global Ltd) untuk periode 2025 dengan mempertimbangkan
ruang lingkup penugasan, dan imbalan jasa. independensi, ruang lingkup, penugasan, dan fee.
Providing recommendations to the Board of Provided recommendation for the appointment of Public Accountant
Commissioners on the appointment of a public Dede Rusli from Purwanto, Susanti & Surja (member of Ernst & Young
accountant based on independence, scope of Global Ltd) Public Accounting Firm for the 2025 period by considering the
assignment, and fee. independence, scope, assignment, and fee.
Menelaah independensi dan objektivitas
akuntan publik.
Analyzing the independence and objectivity of
public accountants.
Menelaah pelaksanaan pemeriksaan oleh • Menelaah independensi, objektivitas, serta kecukupan pemeriksaan
auditor internal dan mengawasi pelaksanaan yang dilakukan oleh akuntan publik terhadap Laporan Keuangan
tindak lanjut oleh Direksi atas temuan auditor tahun buku 2025, dengan mempertimbangkan masukan dari Unit
internal. Audit Internal.
• Menelaah temuan audit internal dan memantau tindak lanjut
yang dilaksanakan oleh Direksi serta unit terkait. Hasil penelaahan
tersebut disampaikan kepada Dewan Komisaris sebagai bentuk
pertanggungjawaban pelaksanaan fungsi pengawasan.
Laporan Tahunan 2025 Annual Report 173
Page 176
Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab Pelaksanaan Tugas dan Tanggung Jawab Tahun 2025
Duties and Responsibilities Implementation of Duties and Responsibilities in 2025
Analyzing the implementation of audit by • Reviewed the independence, objectivity, and adequacy of
internal auditors and overseeing the follow-up the examination conducted by the public accountant on the Financial
implementation by the Board of Directors on Statements for the 2025 financial year, taking into account input from
the findings of the internal auditors. the Internal Audit Unit.
• Reviewed internal audit findings and monitored the follow-up actions
implemented by the Board of Directors and relevant units. The results
of this review were submitted to the Board of Commissioners as part of
the accountability for the supervisory function.
Menyampaikan laporan hasil penelaahan Menyampaikan laporan hasil penelaahan, meliputi Laporan Keuangan
kepada seluruh anggota Dewan Komisaris Tahun 2024, Laporan Keuangan Triwulanan Tahun 2025, serta evaluasi
Perseroan setelah selesainya laporan hasil atas pengendalian internal dan proses audit eksternal kepada
penelaahan yang dilakukan oleh Komite Audit. Dewan Komisaris.
Reporting the analysis results to members of Submitted review reports, including the 2024 Financial Statements,
the Company’s Board of Commissioners after the 2025 Quarterly Financial Statements, as well as evaluations of internal
the completion of the analysis result conducted control and the external audit process, to the Board of Commissioners.
by the Audit Committee.
Menelaah dan memberikan saran kepada Melakukan identifikasi dan pengawasan terhadap situasi serta hubungan
Dewan Komisaris terkait dengan adanya afiliasi di lingkungan Perseroan, serta memberikan saran kepada
potensi benturan kepentingan Perseroan. Dewan Komisaris apabila terdapat potensi benturan kepentingan.
Sepanjang tahun 2025, tidak ditemukan potensi benturan kepentingan
yang melibatkan Dewan Komisaris.
Analyzing and providing advice to the Board Conducted identification and supervision of situations and affiliated
of Commissioners on the potential conflict of relationships within the Company, and provided recommendations to
interest of the Company. the Board of Commissioners in the event of potential conflicts of interest.
Throughout 2025, no potential conflicts of interest involving the Board of
Commissioners were identified.
Menjaga kerahasiaan dokumen, data, dan Memastikan kerahasiaan dokumen, data, dan informasi Perseroan
informasi Perseroan. selama proses audit secara efektif.
Maintaining the confidentiality of Company’s Ensuring the confidentiality of the company’s documents, data, and
documents, data, and information. information throughout the audit process effectively.
Wewenang Authority
Sepanjang tahun 2025, Komite Audit menjalankan Throughout 2025, the Audit Committee exercised
tugas, tanggung jawab, serta wewenang yang its duties, responsibilities, and authority stated in
tercantum dalam Piagam Komite Audit secara the Audit Committee Charter in a responsible
bertanggung jawab, tanpa menghadapi kendala manner, without any obstacles or intervention from
atau intervensi dari pihak mana pun. Wewenang any party. Included in this authority are:
tersebut meliputi:
1. Mengakses dokumen, data, dan informasi 1. Accessing Company’s documents, data, and
Perseroan terkait karyawan, dana, aset, dan information pertaining the employees, funds,
sumber daya perusahaan yang diperlukan; assets, and necessary company resources;
2. Berkomunikasi langsung dengan karyawan, 2. Communicating directly with employees,
termasuk Direksi dan pihak yang menjalankan including Board of Directors and parties
fungsi audit internal, manajemen risiko, dan conducting the internal audit, risk management,
akuntan terkait tugas dan tanggung jawab and accountant functions related to duties and
Komite Audit; responsibilities of Audit Committee;
3. Melibatkan pihak independen di luar anggota 3. Involving independent parties outside Audit
Komite Audit yang diperlukan untuk membantu Committee members as needed to assist in
pelaksanaan tugasnya (jika diperlukan); serta running its duties (if necessary); and
4. Melakukan kewenangan lain yang diberikan oleh 4. Exercising any other authorities granted by
Dewan Komisaris. the Board of Commissioners.
174 Laporan Tahunan 2025 Annual Report
Page 177
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Rapat Meetings
Sepanjang tahun 2025, Komite Audit telah Throughout 2025, the Audit Committee held
melaksanakan rapat sebanyak 4 kali, dengan rincian 4 meetings, with details of attendance as follows:
tingkat kehadiran sebagai berikut:
Nama Jabatan Total Rapat Kehadiran
%
Name Position Total Meetings Attendance
Ketua
Iwa Kartiwa Hudaya 4 4 100,0
Chairman
Anggota
Djalaludin Djaprie 4 4 100,0
Member
Anggota
Iman Subekti 4 4 100,0
Member
Rata-Rata Kehadiran Rapat
100,0
Average Meeting Attendance
Agenda Rapat Meeting Agenda
Agenda rapat Komite Audit Perseroan selama tahun Throughout 2025, the Company’s Audit Committee’s
2025 membahas mengenai: meeting agenda discussed the following:
1. Penelahaan Laporan Keuangan Konsolidasian 1. Review of the Company’s Consolidated Financial
Perseroan untuk periode 31 Desember 2024; Statements for the period ended 31 December
2024;
2. Penelahaan Laporan Keuangan Konsolidasian 2. Review of the Company’s Consolidated Financial
Perseroan untuk periode 31 Maret 2025; Statements for the period ended 31 March 2025;
3. Penelaahan Laporan Keuangan Konsolidasian 3. Review of the Company’s Consolidated Financial
Perseroan untuk periode 30 Juni 2025; serta Statements for the period ended 30 June 2025;
and
4. Penelaahan Laporan Keuangan Konsolidasian 4. Review of the Company’s Consolidated Financial
Perseroan untuk periode 30 September 2025. Statements for the period ended 30 September
2025.
Pengembangan Kompetensi Competence Development
Perseroan mendorong anggota Komite Audit untuk The Company encourages member of the Audit
mengikuti program pelatihan maupun pendidikan Committee to continuously participating in training
secara berkelanjutan. Upaya ini menjadi bagian or education programs. This has been a part of
dari komitmen Perseroan dalam meningkatkan the Company’s commitment to boost performance
kinerja serta mendukung efektivitas pelaksanaan and supporting effective implementation of duties
tugas dan tanggung jawab. Berikut rekap kegiatan and responsibilities. Listed below are the competence
pengembangan kompetensi yang telah diikuti oleh development activities participated by the Audit
Komite Audit sepanjang tahun 2025: Committee in 2025:
Laporan Tahunan 2025 Annual Report 175
Page 178
Tata Kelola Perusahaan
Corporate Governance
Tempat/Sarana dan
Nama Jabatan Topik Pelatihan Waktu Pelatihan Penyelenggara
Name Position Topic of Training Location/Facility and Organizer
Period of Training
Iwa Kartiwa Ketua Telah diungkapkan pada uraian Pengembangan Kompetensi Dewan Komisaris.
Hudaya Chairman Has been disclosed in the description of Board of Commissioners Competency Development.
Otoritas Jasa
Train the Trainers - Financial Literacy Jakarta, 21 January Keuangan
Ambassador 2025 Financial Services
Authority
Jakarta, 21 January
Finance Transformation & Digital Strategy CPA Australia
2025
Peran Dewan Komisaris dalam
Aspek Hukum Laporan Keuangan &
Laporan Tahunan Jakarta, 20 February
IKAI
The Role of the Board of Commissioners in 2025
the Legal Aspects of Financial Reports &
Annual Reports
Digital CFO Asia Conference Jakarta, 22 May 2025 Digital CFO Asia
Climate-related Risks and Opportunities
- Guidance for Accountants and Decision Jakarta, 1 June 2025 CPA Australia
Makers
Pembangunan untuk Ekonomi &
Ekonomi untuk Pembangunan
Jakarta, 3 June 2025 Sumitro Institute
Development for Economy &
Anggota Economy for Development
Iman Subekti
Member
Ikatan Alumni
Sumitronomics dan Arah Ekonomi Indonesia Fakultas Ekonomi
dan Bisnis
Sumitronomics and the Direction of Jakarta, 11 June 2025
Universitas
the Indonesian Economy Indonesia
(Iluni FEB UI)
Coordinating
International Conference on Infrastructure Jakarta, 16 July 2025 Ministry of
Infrastructure
Internal Control over Financial Reporting Jakarta, 17 July 2025 CPA Australia
Future CFO Conference Jakarta, 6 August 2025 CXOCIETY
Challenges and Impact on GMT
Jakarta, 2 October 2025 CPA Australia
Implementation in Indonesia
CFO Club
Jakarta, 6 November
Tax Risks on the Rise Indonesia & Tax
2025
Prime
CFO Club
Maximizing Return on Innovation Jakarta, 19 November
Indonesia &
in the AI Era 2025
Wright Partners
176 Laporan Tahunan 2025 Annual Report
Page 179
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi berperan dalam Nomination and Remuneration Committee is
pencalonan anggota Dewan Komisaris dan Direksi, assisting with nomination of members of the Board of
menyusun kebijakan remunerasi, serta memberikan Commissioners and the Board of Directors, prepare
rekomendasi atas evaluasi kinerja Direksi sebagai remuneration policies, and give recommendation on
dasar penetapan besaran remunerasi. performance evaluation of the Board of Directors as
a basis to determine the amount of remuneration.
Pedoman Kerja Work Policy
Perseroan telah menyusun Piagam Komite The Company has prepared Nomination and
Nominasi dan Remunerasi, yang pertama kali Remuneration Committee Charter, first ratified
disahkan pada 29 November 2021 dan diperbarui on 29 November 2021 and last updated on
terakhir pada 24 November 2023, sesuai ketentuan 24 November 2023, in line with stipulations of
POJK No. 34/POJK.04/2014. Piagam ini menjadi POJK No. 34/POJK.04/2014. This charter serves as
pedoman kerja bagi anggota Komite Nominasi a guidelines reference for members of the Nomination
dan Remunerasi untuk memastikan pelaksanaan and Remuneration Committee in ensuring
tugas sesuai kebijakan internal dan peraturan the implementation of duties in accordance with
perundang-undangan yang berlaku, serta telah the internal policies and applicable laws and
dipublikasikan melalui situs web Perseroan sebagai regulations. The charter has been published on
bentuk keterbukaan informasi. the Company’s website as a form of transparency.
Komposisi dan Independensi Composition and Independence
Komposisi Composition
Komposisi Komite Nominasi dan Remunerasi The composition of Company’s Nomination and
Perseroan terdiri atas: Remuneration Committee is as follows:
1. Seorang Komisaris Independen yang menjabat 1. One Independent Commissioner who serves as
sebagai ketua; a chairman;
2. Seorang Komisaris Utama yang menjabat 2. One President Commissioner who serves as
sebagai anggota; serta a member; and
3. Seorang pejabat manajerial di bawah Direksi 3. One managerial official in charge of human
yang membidangi sumber daya manusia resources serving under the Board of Directors as
sebagai anggota. member.
Masa jabatan anggota Komite Nominasi dan The term of office of the Nomination and Remuneration
Remunerasi mengikuti masa jabatan Dewan Committee members is following the term of office
Komisaris, dan dapat berakhir sewaktu-waktu of Board of Commissioners and can be dismissed
berdasarkan keputusan Dewan Komisaris dengan any time with Board of Commissioners’ decision and
tetap mengacu pada ketentuan yang berlaku. considering the applicable regulations. Throughout
Sepanjang tahun 2025, komposisi anggota komite 2025, there was no change in the composition of
ini tidak mengalami perubahan. members of this committee.
Independensi Independence
Komite Nominasi dan Remunerasi senantiasa The Nomination and Remuneration Committee
menjaga integritas dan profesionalisme always uphold integrity and professionalism
dengan menghindari benturan kepentingan, by avoiding conflicts of interest, maintaining
mempertahankan independensi, serta menerapkan independence, and applying prudence. If there is
prinsip kehati-hatian. Apabila terdapat potensi potential conflicts of interest among the committee
konflik kepentingan pada anggota komite, hal members, it must be disclosed transparently
tersebut wajib diungkapkan secara transparan during the submission of proposal, along with clear
pada saat pengajuan usulan, disertai alasan dan reasoning and consideration.
pertimbangan yang jelas.
Laporan Tahunan 2025 Annual Report 177
Page 180
Tata Kelola Perusahaan
Corporate Governance
Profil Komite Nominasi dan Remunerasi
Profile of the Nomination and Remuneration Committee
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2022-2024: Surat Keputusan Dewan Komisaris
No. 06/SK-DEKOM/TPA/V/2022 tanggal 27 Mei 2022; serta
• 2024-2027: Surat Keputusan Dewan Komisaris
No. 03/SK-DEKOM/TPA/IV/2024 tanggal 25 April 2024.
• 2022-2024: Decree of the Board of Commissioners
No. 06/SK-DEKOM/TPA/V/2022 dated 27 May 2022; and
• 2024-2027: Decree of the Board of Commissioners
No. 03/SK-DEKOM/TPA/IV/2024 dated 25 April 2024.
Profil dapat dilihat pada Profil Dewan Komisaris bab Profil Perusahaan
dalam Laporan Tahunan ini.
His profile can be found in the Board of Commissioners Profile in
the Company Profile chapter in this Annual Report.
Iwa Kartiwa
Hudaya
Ketua
Chairman
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
2024-2027: Surat Keputusan Dewan Komisaris
No. 05/SK-DEKOM/TPA/X/2024 tanggal 22 Oktober 2024.
2024-2027: Decree of the Board of Commissioners
No. 05/SK-DEKOM/TPA/X/2024 dated 22 October 2024.
Profil dapat dilihat pada Profil Dewan Komisaris bab Profil Perusahaan
dalam Laporan Tahunan ini.
His profile can be found in the Board of Commissioners Profile in
the Company Profile chapter in this Annual Report.
Indracahya
Basuki
Anggota
Member
178 Laporan Tahunan 2025 Annual Report
Page 181
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2021-2024: Surat Keputusan Dewan Komisaris
No. 04/SK-DEKOM/TPA/XI/2021 tanggal 29 November 2021; serta
• 2024-2027: Surat Keputusan Dewan Komisaris
No. 03/SK-DEKOM/TPA/IV/2024 tanggal 25 April 2024.
• 2021-2024: Decree of the Board of Commissioners
No. 04/SK-DEKOM/TPA/XI/2021 dated 29 November 2021; and
• 2024-2027: Decree of the Board of Commissioners
No. 03/SK-DEKOM/TPA/IV/2024 dated 25 April 2024.
Riwayat Pendidikan
Education History
Meraih gelar Sarjana Pertanian dari Universitas Gajah Mada dan gelar
Magister Manajemen (SDM) dari Universitas Mercu Buana. Beliau juga
memiliki berbagai sertifikasi profesi, di antaranya Certified Professional
Human Resource Management (CPHRM), Certified Professional Human
Capital Management (CPHCM), Certified Industrial Relation Professional
(CIRP), Certified Public Speaking Professional (CPSP), Certified Sutarto
Hadi
Performance Management Professional (CPMP), Certified Talent
Management Professional (CTMP), dan Certified Excellence Trainer
Professional (CETP).
Bachelor of Agriculture from Universitas Gajah Mada and a
Master in Management (HR) from Universitas Mercu Buana.
He also holds various professional certifications, including
Certified Professional Human Resource Management (CPHRM),
Certified Professional Human Capital Management (CPHCM), Anggota
Certified Industrial Relations Professional (CIRP), Certified Public Speaking Member
Professional (CPSP), Certified Performance Management Professional
(CPMP), Certified Talent Management Professional (CTMP), and Certified Warga Negara Indonesia,
Excellence Trainer Professional (CETP). berusia 48 tahun, berdomisili di Jakarta.
Indonesian Citizen,
Pengalaman Kerja 48 years old, domiciled in Jakarta.
Work Experience
Memiliki pengalaman lebih dari 22 tahun di bidang perkebunan,
khususnya agronomi dan sumber daya manusia. Karier dimulai di
Asian Agri Group (2003-2009). Beliau juga pernah menduduki jabatan
strategis di beberapa perusahaan, yaitu Estate Manager PT Cisadane
Sawit Raya (2009), Head of Human Resource Development PT Pinago
Utama (2009-2012), HR People and Organization Development Division
Head, serta Plantation Human Capital Operation Head KPN Plantation
(2012-2020). Saat ini, beliau juga menjabat sebagai Head of Human
Resources Division Perseroan (sejak 2020). Beliau juga aktif dalam
berbagai kegiatan profesi, baik di bidang SDM maupun planters di
Indonesia, melalui Organisasi Indonesian Planter Society (IPS) sebagai
Ketua Dewan Pengawas (2024-2027), serta Organisasi Plantations
Human Capital Association (PHCM) sebagai Ketua Umum (2025-2028).
22+ years of experience in the plantation sector, particularly in agronomy
and human resources. Career started at Asian Agri Group (2003-2009).
He held strategic positions in several companies, namely Estate Manager
PT Cisadane Sawit Raya (2009), Head of Human Resource Development
PT Pinago Utama (2009-2012), HR People and Organization Development
Division Head, and Plantation Human Capital Operation Head KPN
Plantations (2012-2020). Currently, he also serves as Head of Human
Resources Division of the Company (since 2020). He is also actively
involved in various professional activities, both in the human resources
field and among planters in Indonesia, through the Indonesian Planter
Society (IPS) as Chairman of the Supervisory Board (2024–2027), as
well as the Plantations Human Capital Association (PHCA) as Chairman
(2025–2028).
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris,
anggota Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of
Commissioners, members of the Board of Directors, and Controlling
Shareholders.
Laporan Tahunan 2025 Annual Report 179
Page 182
Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab Duties and Responsibilities
Merujuk pada kebijakan dan peraturan yang berlaku, Referring to applicable policies and regulation,
Komite Nominasi dan Remunerasi menjalankan the Nomination and Remuneration Committee is
tugas dan tanggung jawab sebagai berikut: carrying out the following duties and responsibilities:
1. Terkait Fungsi Nominasi 1. On the Nomination Function
a) Memberikan rekomendasi kepada Dewan a) Providing recommendations to the Board of
Komisaris mengenai: Commissioners regarding:
1) Komposisi jabatan anggota Dewan 1) Position composition of members of
Komisaris dan/ atau anggota Direksi; the Board of Commissioners and/or
members of the Board of Directors;
2) Kebijakan dan kriteria yang dibutuhkan 2) Policies and criteria needed in
dalam proses nominasi; serta the nomination process; and
3) Kebijakan evaluasi kinerja bagi anggota 3) Performance evaluation policy for
Dewan Komisaris dan/atau anggota members of the Board of Commissioners
Direksi; and/or members of the Board of Directors;
b) Membantu Dewan Komisaris melakukan b) Assisting the Board of Commissioners in
penilaian kinerja anggota Dewan Komisaris evaluating the performance of members
dan/atau anggota Direksi berdasarkan tolok of the Board of Commissioners and/or
ukur yang telah disusun sebagai bahan members of the Board of Directors based on
evaluasi; the predetermined benchmarks as evaluation
material;
c) Memberikan rekomendasi kepada c) Providing recommendations to the Board of
Dewan Komisaris mengenai program Commissioners on competence development
pengembangan kemampuan anggota programs for members of the Board of
Dewan Komisaris dan/atau anggota Direksi; Commissioners and/or members of the Board
serta of Directors; and
d) Memberikan usulan calon yang memenuhi d) Providing proposals for candidates eligible
syarat sebagai anggota Dewan Komisaris as members of the Board of Commissioners
dan/atau anggota Direksi kepada Dewan and/or members of the Board of Directors to
Komisaris untuk disampaikan di dalam RUPS. the Board of Commissioners to be submitted
at the GMS.
2. Terkait Fungsi Remunerasi 2. On the Remuneration Function
a) Memberikan rekomendasi kepada Dewan a) Providing recommendations to Board of
Komisaris mengenai: Commissioners regarding:
1) Struktur remunerasi; 1) Remuneration structure;
2) Kebijakan atas remunerasi; dan 2) Remuneration policy; and
3) Besaran atas remunerasi; 3) Remuneration amount;
b) Struktur remunerasi yang dimaksud pada poin b) The remuneration structure mentioned in
a di atas, termasuk remunerasi dalam bentuk point a above encompasses remuneration,
insentif jangka panjang (long-time incentive); including long-term incentives; and
serta
c) Membantu Dewan Komisaris melakukan c) Assisting the Board of Commissioners in
penilaian kinerja dengan kesesuaian evaluating the performance according to
remunerasi yang diterima masing-masing the remuneration received by each member
anggota Dewan Komisaris dan/atau anggota of the Board of Commissioners and/or
Direksi. members of the Board of Directors.
Pelaksanaan Tugas Tahun 2025 Implementation of Duties in 2025
Sepanjang tahun 2025, Komite Nominasi dan Throughout 2025, Nomination and Remuneration
Remunerasi telah melaksanakan tugas dan Committee had carried out its duties and
tanggung jawabnya sebagai berikut: responsibilities, as follows:
1. Melakukan evaluasi kinerja anggota Direksi 1. Evaluated the performance of members of
berdasarkan pedoman penilaian yang telah the Board of Directors based on the benchmarks
ditetapkan Perseroan; set by the Company;
180 Laporan Tahunan 2025 Annual Report
Page 183
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
2. Menyampaikan rekomendasi atas program 2. Provided recommendation on competence
pengembangan kompetensi bagi anggota development program of members of the Board of
Dewan Komisaris dan Direksi, sekaligus Commissioners and the Board of Directors, as well
melakukan pemantauan serta evaluasi atas as monitoring and evaluating its implementation.
pelaksanaannya. Pada tahun 2025, program In 2025, the competence development program
pengembangan kompetensi tersebut telah has been realized according to the Company
direalisasikan sesuai dengan RKAP; serta Work Plan and Budget (RKAP); and
3. Melakukan evaluasi terhadap kebijakan 3. Evaluated the remuneration policy of members
remunerasi anggota Dewan Komisaris dan of the Board of Commissioners and the Board of
Direksi, serta memberikan masukan kepada Directors, as well as provided inputs to the Board
Dewan Komisaris terkait struktur, kebijakan, dan of Commissioners regarding the structure, policy,
besaran remunerasi untuk tahun buku 2025 and remuneration amount for 2025 financial year
dengan mempertimbangkan kinerja Perseroan by considering Company’s performance and
serta praktik yang berlaku di industri sejenis. ongoing practices in similar industry.
Rapat Meetings
Rapat internal Komite Nominasi dan Remunerasi Nomination and Remuneration Committee held
diselenggarakan sedikitnya 1 kali dalam 3 bulan, meeting at least once every 3 months, attended by
dengan kehadiran lebih dari ½ jumlah anggota. Pada more than ½ of the members. In 2025, this committee
tahun 2025, komite tersebut telah melaksanakan has held 4 meetings, with the level of attendance
rapat sebanyak 4 kali, dengan tingkat kehadiran disclosed as follows:
sebagai berikut:
Nama Jabatan Total Rapat Kehadiran
%
Name Position Total Meetings Attendance
Ketua
Iwa Kartiwa Hudaya 4 4 100,0
Chairman
Anggota
Indracahya Basuki 4 2 50,0
Member
Anggota
Sutarto Hadi 4 4 100,0
Member
Rata-Rata Kehadiran Rapat
83,33
Average Meeting Attendance
Pengembangan Kompetensi Competence Development
Perseroan mendorong anggota Komite Nominasi The Company encourages member of the Nomination
dan Remunerasi untuk mengikuti program pelatihan and Remuneration Committee to continuously
maupun pendidikan secara berkelanjutan. participating in training or education programs.
Upaya ini menjadi bagian dari komitmen Perseroan This has been a part of the Company’s commitment
dalam meningkatkan kinerja serta mendukung to boost performance and supporting effective
efektivitas pelaksanaan tugas dan tanggung jawab. implementation of duties and responsibilities.
Berikut rekap kegiatan pengembangan kompetensi Listed below are competence development activities
yang telah diikuti oleh Komite Nominasi dan participated by the Nomination and Remuneration
Remunerasi sepanjang tahun 2025: Committee in 2025:
Laporan Tahunan 2025 Annual Report 181
Page 184
Tata Kelola Perusahaan
Corporate Governance
Tempat/Sarana dan
Nama Jabatan Topik Pelatihan Waktu Pelatihan Penyelenggara
Name Position Topic of Training Location/Facility and Organizer
Period of Training
Iwa Kartiwa Ketua
Hudaya Chairman Telah diungkapkan pada uraian Pengembangan Kompetensi Dewan Komisaris.
Indracahya Anggota Has been disclosed in the description of Board of Commissioners Competency Development.
Basuki Member
Indonesia Palm Oil Conference Bali,
GAPKI
(IPOC) 2025 12-16 November 2025
Sosialisasi Penerapan KUHP Divisi Human Resources
Socialization on the Implementation Zoom, 5 December 2025 Human Resources
Anggota
Sutarto Hadi of the KUHP Division
Member
Institut Pertanian Stiper
Yogyakarta, 9 (INSTIPER) dan Plantation
Workshop SDM Sawit
December 2025 Human Capital
Association (PHCA)
Kebijakan Suksesi Direksi dan Succession Policy of the Board of
Manajemen Kunci Directors and Key Management
Perseroan menempatkan kesinambungan The Company places leadership continuity as one of
kepemimpinan sebagai salah satu faktor penting the key factors in maintaining business sustainability.
dalam menjaga keberlangsungan usaha. Accordingly, the succession process for the Board of
Oleh karena itu, proses suksesi Direksi dan Directors and Key Management is designed by taking
Manajemen Kunci disusun dengan memperhatikan into account the integrity, competence, performance,
integritas, kompetensi, kinerja, dan dedikasi and dedication of prospective leaders toward
calon pemimpin terhadap Perseroan. Mekanisme the Company. The nomination mechanism is carried
pencalonan dilakukan melalui RUPS sesuai dengan out through the General Meeting of Shareholders
Anggaran Dasar Perseroan, serta mengacu pada (GMS) in accordance with the Company’s Articles
ketentuan POJK No. 33/POJK.04/2014 tentang Direksi of Association and refers to the provisions of POJK
dan Dewan Komisaris Emiten atau Perusahaan No. 33/POJK.04/2014 concerning the Board of
Publik dan POJK No. 34/POJK.04/2014 tentang Komite Directors and Board of Commissioners of Issuers or
Nominasi dan Remunerasi. Public Companies, and POJK No. 34/POJK.04/2014
concerning the Nomination and Remuneration
Committee.
Sebagai bagian dari implementasi kebijakan As part of the implementation of this policy,
tersebut, Perseroan telah mengembangkan sistem the Company has developed an integrated
manajemen suksesi yang terintegrasi dengan succession management system aligned with
program talent management untuk memastikan the talent management program to ensure
kesinambungan kepemimpinan di masa depan. leadership continuity in the future. Through this
Melalui program ini, Divisi Human Resource (HR) program, the Human Resource (HR) Division
melakukan pemetaan potensi dan kinerja karyawan maps employee potential and performance using
menggunakan pendekatan 9-box talent matrix the 9-box talent matrix approach, supported by an
serta dukungan assessment center untuk menilai assessment center to evaluate individual readiness
kesiapan individu dalam mengisi posisi strategis. for strategic positions.
Calon pimpinan untuk jabatan strategis yang Identified leadership candidates for strategic
telah teridentifikasi selanjutnya menjalani proses positions subsequently undergo further selection
seleksi dan evaluasi lebih lanjut, antara lain melalui and evaluation processes, including fit and proper
pelaksanaan fit and proper test, pembahasan tests, discussions in succession committee meetings,
dalam succession committee meeting, serta career and career development reviews. This process is
development review. Proses ini juga didukung also supported by the establishment of a pool of
182 Laporan Tahunan 2025 Annual Report
Page 185
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
dengan penyusunan pool of candidates yang candidates that is objectively evaluated based on
dievaluasi secara objektif berdasarkan capaian Key the achievement of Key Performance Indicators
Performance Indicators (KPI), sebagai bagian dari (KPIs), as part of the Company’s talent management.
pengelolaan talenta Perseroan.
Hasil dari rangkaian proses tersebut menjadi dasar The results of this series of processes form the basis
bagi Komite Nominasi dan Remunerasi dalam for the Nomination and Remuneration Committee
menyusun dan menyampaikan rekomendasi kepada in preparing and submitting recommendations to
Dewan Komisaris terkait pengangkatan pimpinan dan the Board of Commissioners regarding leadership
pengisian jabatan strategis, sesuai dengan ketentuan appointments and the filling of strategic positions,
dan kewenangan yang berlaku. Melalui mekanisme in accordance with applicable provisions and
yang terstruktur dan berbasis data, Perseroan authorities. Through a structured and data-driven
memastikan kesinambungan kepemimpinan mechanism, the Company ensures leadership
serta keberlanjutan pengelolaan usaha dalam continuity and the sustainability of business
mendukung implementasi strategi bisnis. management in supporting the implementation of
its business strategy.
Komite Manajemen Risiko, GCG,
dan Investasi
Risk Management, GCG, and Investment Committee
Komite Manajemen Risiko, GCG, dan Investasi The Risk Management, GCG, and Investment
bertugas mengawasi pelaksanaan manajemen Committee is overseeing the implementation
risiko, penerapan GCG, serta pengambilan of risk management, GCG, and investment
keputusan investasi. Pembentukan komite ini decision-making. This committee was established
bertujuan memastikan pengelolaan risiko, tata to ensure the risk management, governance,
kelola, dan investasi berjalan efektif serta sesuai and investment is running effectively, in line with
ketentuan yang berlaku. applicable regulations.
Pedoman Kerja Work Policy
Perseroan telah menyusun Piagam Komite The Company has prepared Risk Management, GCG,
Manajemen Risiko, GCG, dan Investasi yang disahkan and Investment Charter, ratified on 29 November
pada 29 November 2021 serta diperbarui terakhir 2021 and last updated on 24 November 2023.
pada 24 November 2023. Piagam tersebut menjadi This charter serves as a work policy for each
pedoman kerja masing-masing anggota komite members of the committee in carrying out their
dalam menjalankan tugas dan tanggung jawabnya duties and responsibilities in line with internal policies
sesuai dengan kebijakan internal dan peraturan and applicable laws and regulations.
perundang-undangan yang berlaku.
Komposisi dan Independensi Composition and Independence
Komposisi Composition
Komite Manajemen Risiko, GCG, dan Investasi The Risk Management, GCG, and Investment
beranggotakan 1 ketua dan 1 anggota. Committee consists of 1 chairman and 1 member.
Masa jabatan komite ini mengikuti masa jabatan The term of office of this committee is following
Dewan Komisaris dan dapat berakhir sewaktu-waktu the term of office of Board of Commissioners
Laporan Tahunan 2025 Annual Report 183
Page 186
Tata Kelola Perusahaan
Corporate Governance
sesuai keputusan Dewan Komisaris dan ketentuan and can be dismissed at any time with Board of
yang berlaku. Sepanjang tahun 2025, komposisi Commissioners decision by considering applicable
keanggotaan Manajemen Risiko, GCG, dan Investasi policy. Throughout 2025, there was no change in
tidak mengalami perubahan. the composition of Risk Management, GCG, and
Investment Committee members.
Independensi Independence
Komite Manajemen Risiko, GCG, dan Investasi The Risk Management, GCG, and Investment
berkomitmen menjaga integritas dan profesionalisme Committee is committed to uphold integrity and
dengan selalu menghindari benturan kepentingan, professionalism by always avoiding conflicts of
mempertahankan independensi, dan menerapkan interest, maintaining independence, and applying
prinsip kehati-hatian. Apabila seorang anggota prudence. If there is potential conflicts of interest
komite memiliki kepentingan pribadi yang terkait among the committee members, in relation to
dengan keputusan atau rekomendasi yang akan the decision or recommendation to be proposed
diajukan dalam rapat komite, anggota tersebut wajib in the committee meeting, the said members
mengungkapkannya secara transparan, disertai must disclosed them transparently, along with
alasan dan pertimbangan yang jelas, sebelum clear reasoning and consideration, prior to
pengambilan keputusan dilakukan. the decision-making.
Profil Komite Manajemen Risiko, GCG, dan Investasi
Risk Management, GCG, and Investment Committee Profile
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2022-2024: Surat Keputusan Dewan Komisaris
No. 03/SK-DEKOM/TPA/I/2022 tanggal 28 Januari 2022; serta
• 2024-2027: Surat Keputusan Dewan Komisaris
No. 04/SK-DEKOM/TPA/IV/2024 tanggal 25 April 2024.
• 2022-2024: Decree of the Board of Commissioners
No. 03/SK-DEKOM/TPA/I/2022 dated 28 January 2022; and
• 2024-2027: Decree of the Board of Commissioners
No. 04/SK-DEKOM/TPA/IV/2024 dated 25 April 2024.
Profil dapat dilihat pada Profil Dewan Komisaris bab Profil Perusahaan
dalam Laporan Tahunan ini.
His profile can be found in the Board of Commissioners Profile in
the Company Profile chapter in this Annual Report.
Indracahya
Basuki
Ketua
Chairman
184 Laporan Tahunan 2025 Annual Report
Page 187
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2022-2024: Surat Keputusan Dewan Komisaris
No. 03/SK-DEKOM/TPA/I/2022 tanggal 28 Januari 2022; serta
• 2024-2027: Surat Keputusan Dewan Komisaris
No. 04/SK-DEKOM/TPA/IV/2024 tanggal 25 April 2024.
• 2022-2024: Decree of the Board of Commissioners
No. 03/SK-DEKOM/TPA/I/2022 dated 28 January 2022; and
• 2024-2027: Decree of the Board of Commissioners
No. 04/SK-DEKOM/TPA/IV/2024 dated 25 April 2024.
Riwayat Pendidikan
Education History
Meraih gelar Bachelor of Science International Business, di Pepperdine
University, Malibu, California, Amerika Serikat (2000) dan menyelesaikan
program pendidikan eksekutif di Institut Européen d’Administration des
Affaires (INSEAD), Singapura dalam bidang Finance for Executives (2017).
Bachelor of Science International Business from Pepperdine University,
Malibu, California, United States of America (2000) and completed an
Nurcahya
executive education program at Institut Européen d’Administration des
Affaires (INSEAD), Singapore in the field of Finance for Executives (2017). Basuki
Pengalaman Kerja
Work Experience
Beliau pernah menjabat berbagai posisi manajemen, di antaranya
Komisaris dan Komisaris Utama di PT Mitrabahtera Segara Sejati Anggota
Tbk (2010-2021), Direktur Perseroan (2012-2021), dan Direktur di
Member
PT Matra Daya Investama (2014-2018). Saat ini, beliau juga menjabat
Komisaris di beberapa Entitas Anak (sejak 2005). Beliau juga tercatat Warga Negara Indonesia,
sebagai Komisaris PT Teladan Properties (sejak 2005) serta Komisaris berusia 48 tahun, berdomisili di Jakarta.
Utama di PT Aquaria Shipping (sejak 2015), PT Imeco Inter Sarana
Indonesian Citizen,
(sejak 2017), dan PT Indika Energy Tbk (sejak 2025). Selain itu, beliau juga
48 years old, domiciled in Jakarta.
merupakan Direktur di beberapa perusahaan, seperti PT Bahtera Daya
Utama (sejak 2013), PT Trans Marine Utama (sejak 2014), dan PT Teladan
Resources (2008-2009 dan 2016-sekarang).
He has held various management positions, including Commissioner
and President Commissioner at PT Mitrabahtera Segara Sejati Tbk
(2010-2021), Director of the Company (2012-2021), and Director at
PT Matra Daya Investama (2014-2018). Currently, he also serves as
Commissioner in several Subsidiaries (since 2005). He is also listed as
the Commissioner of PT Teladan Properties (since 2005) and President
Commissioner of PT Aquaria Shipping (since 2015), PT Imeco Inter Sarana
(since 2017), and PT Indika Energy Tbk (since 2025). He also serves as
a Director in several companies, such as PT Bahtera Daya Utama
(since 2013), PT Trans Marine Utama (since 2014), and PT Teladan
Resources (2008-2009 and 2016-present).
Hubungan Afiliasi
Affiliation Relationships
Memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan
Pemegang Saham Pengendali.
Has affiliated relationship with members of the Board of Commissioners
and Controlling Shareholders.
Tugas dan Tanggung Jawab Duties and Responsibilities
1. Terkait Fungsi GCG 1. In connection with the GCG Function
a. Membantu Dewan Komisaris dalam mengkaji a. Aiding the Board of Commissioners in
kebijakan GCG secara menyeluruh yang reviewing the overall GCG policy prepared
disusun oleh Direksi dan melakukan penilaian by the Board of Directors and evaluating
terhadap konsistensi penerapannya, the uniformity of its execution, encompassing
termasuk aspek-aspek yang berkaitan considerations such as business ethics and
dengan etika bisnis dan pengembangan community development in the Company’s
masyarakat di sekitar Perseroan. vicinity.
Laporan Tahunan 2025 Annual Report 185
Page 188
Tata Kelola Perusahaan
Corporate Governance
b. Memastikan bahwa penerapan prinsip-prinsip b. Ensuring the consistency and continuity of
GCG dilakukan secara konsisten dan GCG principles implementation across all
berkelanjutan dalam setiap kegiatan usaha business activities and organizational levels.
dan seluruh tingkatan dan jenjang organisasi.
c. Membantu Dewan Komisaris dalam c. Assisting the Board of Commissioners
hal pengawasan terhadap kepatuhan in overseeing the compliance undertaken by
yang sudah dijalankan oleh Direksi untuk the Board of Directors to meet all relevant laws
memenuhi segala ketentuan peraturan and regulations pertaining to the Company’s
perundang-undangan yang berlaku business.
berkaitan dengan bisnis Perseroan.
2. Terkait Fungsi Manajemen Risiko 2. In connection with Risk Management Function
a. Membantu Dewan Komisaris dalam a. Assisting the Board of Commissioners by
memberikan pendapat profesional offering professional and independent
dan independen guna diterapkannya insights into the implementation of Enterprise
Manajemen Risiko Perusahaan (Enterprise Risk Management concerning activities and
Risk Management) terhadap aktivitas investment policies established and executed
pelaksanaan manajemen risiko serta by the Company.
kebijakan investasi yang telah ditetapkan dan
dijalankan oleh Perseroan.
b. Memantau kinerja Perseroan terhadap b. Monitoring the Company’s performance
kerangka manajemen risiko, termasuk in alignment with the risk management
memantau apakah Perseroan beroperasi framework, including assessing whether
dalam selera risiko (risk appetite) yang the Company operates within the risk appetite
disetujui oleh Dewan Komisaris. approved by the Board of Commissioners.
c. Memantau pengendalian terhadap c. Overseeing controls related to key risks,
risiko-risiko utama, termasuk risiko utama encompassing significant financial reporting
pelaporan keuangan dan risiko kecurangan risks and fraud risks.
(fraud risk).
d. Menyusun rekomendasi kepada Dewan d. Providing recommendations to the Board
Komisaris terkait dengan perubahan yang of Commissioners regarding adjustments
harus dilakukan pada kerangka Manajemen that should be made to the Company’s Risk
Risiko Perseroan atau selera risiko (risk Management framework or the risk appetite
appetite) yang disetujui oleh Dewan Komisaris. approved by the Board of Commissioners.
3. Terkait Fungsi Investasi 3. In connection with Investment Functions
a. Memberikan masukan, saran, pendapat a. Offering input, advice, and professional,
profesional, dan independen kepada Dewan independent opinions to the Board of
Komisaris atas Kebijakan Investasi Perseroan. Commissioners on the Company’s Investment
Policy.
b. Melakukan reviu, telaah, dan kajian risiko atas b. Examining, reviewing, and evaluating
kelayakan investasi yang diajukan oleh Direksi the feasibility risk of investments proposed
kepada Dewan Komisaris untuk kemudian by the Board of Directors to be presented to
disampaikan hasilnya kepada Dewan the Board of Commissioners.
Komisaris.
c. Melakukan penilaian dan evaluasi secara c. Conducting periodic assessments and
berkala terhadap kegiatan investasi yang evaluations of the Company’s executed
telah dilaksanakan oleh Perseroan serta investment activities and reporting
melaporkan hasil penilaian dan evaluasi the outcomes of such assessments and
tersebut kepada Dewan Komisaris. evaluations to the Board of Commissioners.
Pelaksanaan Tugas Tahun 2025 Implementation of Duties in 2025
Sepanjang tahun 2025, Komite Manajemen Risiko, Throughout 2025, the Risk Management, GCG, and
GCG, dan Investasi telah menjalankan tugas dan Investment Committee had carried its duties and
tanggung jawabnya, antara lain: responsibilities, as follows:
186 Laporan Tahunan 2025 Annual Report
Page 189
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
1. Melakukan komunikasi, koordinasi, dan kerja 1. Conducted communication, coordination, and
sama dengan Unit Audit Internal serta unit kerja cooperation with the Internal Audit Unit and
terkait dalam rangka penelaahan dan evaluasi related work units in analyzing and evaluating
atas manajemen risiko, kebijakan investasi, risk management, investment policies, internal
pengendalian internal, serta penilaian terhadap controls, and assessing investment risk tolerance
toleransi risiko investasi Perseroan; serta of the Company; and
2. Memberikan dukungan dan rekomendasi kepada 2. Assisted and provided recommendations to
Dewan Komisaris terkait rencana investasi the Board of Commissioners in relation
dan pengembangan bisnis, termasuk dalam to Company’s investment and business
pelaksanaan akuisisi sebesar 99,99% saham development plans, including in the acquisition
PT Cipta Davia Mandiri (CDM) dari PT REA Kaltim plan of 99.99% shares of PT Cipta Davia Mandiri
Plantations. (CDM) from PT REA Kaltim Plantations.
Rapat Meetings
Rapat internal Komite Manajemen Risiko, GCG, dan The Risk Management, GCG, and Investment
Investasi diselenggarakan setidaknya 1 kali dalam Committee held meeting at least 1 every
4 bulan, dengan kehadiran lebih dari ½ jumlah 4 months, attended by more than ½ of the
anggota. Pada tahun 2025, komite tersebut telah members. In 2025, the committee held 3 meetings,
melaksanakan rapat sebanyak 3 kali, dengan tingkat with the level of attendance disclosed as follows:
kehadiran sebagai berikut:
Nama Jabatan Total Rapat Kehadiran
%
Name Position Total Meetings Attendance
Ketua
Indracahya Basuki 3 3 100,0
Chairman
Anggota
Nurcahya Basuki 3 3 100,0
Member
Rata-Rata Kehadiran Rapat
100,0
Average Meeting Attendance
Pengembangan Kompetensi Competence Development
Perseroan mendorong anggota Komite Manajemen The Company encourages member of the Risk
Risiko, GCG, dan Investasi untuk mengikuti program Management, GCG, and Investment Committee to
pelatihan maupun pendidikan secara berkelanjutan. continuously participating in training or education
Upaya ini menjadi bagian dari komitmen Perseroan programs. This has been a part of the Company’s
dalam meningkatkan kinerja serta mendukung commitment to boost performance and support
efektivitas pelaksanaan tugas dan tanggung jawab. effective implementation of duties and responsibilities.
Berikut rekap kegiatan pengembangan kompetensi Listed below are competence development
yang telah diikuti oleh Komite Manajemen Risiko, activities participated by the Risk Management,
GCG, dan Investasi sepanjang tahun 2025: GCG, and Investment Committee in 2025:
Tempat/Sarana dan
Nama Jabatan Topik Pelatihan Waktu Pelatihan Penyelenggara
Name Position Topic of Training Location/Facility and Organizer
Period of Training
Indracahya Ketua Telah diungkapkan pada uraian Pengembangan Kompetensi Dewan Komisaris.
Basuki Chairman Has been disclosed in the description of Board of Commissioners Competency Development.
Divisi Human
Sosialisasi Penerapan KUHP
Nurcahya Anggota Resources
Socialization on the Implementation Zoom, 5 December 2025
Basuki Member Human Resources
of the KUHP
Division
Laporan Tahunan 2025 Annual Report 187
Page 190
Tata Kelola Perusahaan
Corporate Governance
Komite Keberlanjutan Usaha dan
Tanggung Jawab Sosial Perusahaan
Sustainability and Corporate Social Responsibility Committee
Komite Keberlanjutan Usaha dan Tanggung Jawab The Sustainability and Corporate Social Responsibility
Sosial Perusahaan membantu Dewan Komisaris Committee is assisting Board of Commissioners
dalam mengawasi dan memberikan arahan terkait in overseeing and providing directions related to
program keberlanjutan, tanggung jawab sosial, sustainability program, social responsibility, and
dan aspek ESG, serta memastikan pelaksanaannya ESG aspect, and ensuring they are implemented
sesuai peraturan yang berlaku. Komite ini juga following the applicable regulations. The committee
mendukung pengembangan kapasitas manajemen also supports the competence development of
dan karyawan terkait hal-hal tersebut. the management and employees on that matter.
Pedoman Kerja Work Policy
Perseroan telah menyusun Piagam Komite The Company has prepared Sustainability and
Keberlanjutan Usaha dan Tanggung Jawab Sosial Corporate Social Responsibility Committee Charter,
Perusahaan yang disahkan pada 28 Januari 2022 serta first ratified on 28 January 2022 and last updated
diperbarui terakhir pada 24 November 2023. Piagam on 24 November 2023. This charter serves as a work
tersebut menjadi pedoman kerja masing-masing policy for each member of the committee in carrying
anggota komite dalam menjalankan tugas dan out its duties and responsibilities in accordance
tanggung jawabnya sesuai dengan kebijakan internal with the internal policies and applicable laws and
dan peraturan perundang-undangan yang berlaku. regulations.
Komposisi dan Independensi Composition and Independence
Komposisi Composition
Komposisi Komite Keberlanjutan Usaha dan The composition of the Business Sustainability and
Tanggung Jawab Sosial Perusahaan mengalami Corporate Social Responsibility Committee changed
perubahan sehubungan dengan meninggalnya following the passing of Mr. Richard Bruce Ness
Bapak Richard Bruce Ness pada 11 Agustus 2025. on 11 August 2025. With this change, the Business
Dengan adanya perubahan tersebut, komposisi Sustainability and Corporate Social Responsibility
Komite Keberlanjutan Usaha dan Tanggung Jawab Committee now consists of 1 chairman and
Sosial Perusahaan terdiri atas 1 orang ketua dan 1 member. The committee’s term of office runs in line
1 orang anggota. Masa jabatan komite berjalan selaras with the term of the Board of Commissioners and
dengan masa jabatan Dewan Komisaris dan dapat may be adjusted at any time based on decisions
berubah sewaktu-waktu berdasarkan keputusan of the Board of Commissioners in accordance with
Dewan Komisaris sesuai ketentuan yang berlaku. applicable provisions.
Independensi Independence
Komite Keberlanjutan Usaha dan Tanggung Jawab Sustainability and Corporate Social Responsibility
Sosial Perusahaan berkomitmen menjaga integritas Committee is committed to maintain integrity and
dan profesionalisme dengan selalu menghindari professionalism by always avoiding conflicts of
benturan kepentingan, mempertahankan interest, maintaining independence, and applying
independensi, dan menerapkan prinsip kehati-hatian. prudence. If a committee member has a personal
Apabila seorang anggota komite memiliki interests related to the decision or recommendation
kepentingan pribadi yang terkait dengan keputusan to be proposed in the committee meeting, the said
atau rekomendasi yang akan diajukan dalam rapat member must disclosed them transparently, along
komite, anggota tersebut wajib mengungkapkannya with clear reasoning and consideration, prior to
secara transparan, disertai alasan dan the decision-making.
pertimbangan yang jelas, sebelum pengambilan
keputusan dilakukan.
188 Laporan Tahunan 2025 Annual Report
Page 191
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Profil Komite Keberlanjutan Usaha dan Tanggung Jawab Sosial Perusahaan
Sustainability and Corporate Social Responsibility Committee Profile
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2022-2024: Surat Keputusan Dewan Komisaris No. 01/SK-DEKOM/
TPA/I/2022 tanggal 28 Januari 2022; serta
• 2024-2027: Surat Keputusan Dewan Komisaris No. 05/SK-DEKOM/TPA/
IV/2024 tanggal 25 April 2024.
• 2022-2024: Decree of the Board of Commissioners No. 01/SK-DEKOM/
TPA/I/2022 dated 28 January 2022; and
• 2024-2027: Decree of the Board of Commissioners No. 05/SK-DEKOM/
TPA/IV/2024 dated 25 April 2024.
Riwayat Pendidikan
Education History
Meraih gelar Sarjana Kehutanan dari Universitas Mulawarman (1998),
Magister Kehutanan dari Universitas Mulawarman (2002), dan Doctor of
Philosophy for Wildlife Ecology and Conservation dari Hokkaido University,
Japan (2009). Beliau juga pernah mengikuti pendidikan non-degree,
seperti Forest Markets & Society di University of Freiburg, Jerman (2004),
Natural Research Program and Fund Raising di University of Freiburg,
Jerman (2005), dan Primate Conservation, Edinburg, Skotlandia (2007).
Bachelor of Forestry from Universitas MulawarmanZ (1998), Master of
Forestry from Universitas Mulawarman (2002), and Doctor of Philosophy for Dr. Yaya
Rayadin
Wildlife Ecology and Conservation from Hokkaido University, Japan (2009).
He has also attended non-degree education, such as Forest Markets &
Society at University of Freiburg, Germany (2004), the Natural Research
Program and Fund Raising at University of Freiburg, Germany (2005), and
the Primate Conservation, Edinburg, Skotlandia (2007).
Pengalaman Kerja
Work Experience
Ketua
Memiliki pengalaman lebih dari 30 tahun dan keahlian luas di bidang
ekologi konservasi. Beberapa pengalaman terkaitnya antara lain sebagai Chairman
Dosen di Fakultas Kehutanan Universitas Mulawarman (sejak 2000), Peneliti
Ekologi Konservasi di Pusat Penelitian Hutan Tropis Universitas Mulawarman Warga Negara Indonesia,
(2009-2012), serta Kepala Laboratorium Ekologi dan Konservasi Biodiversitas berusia 53 tahun, berdomisili di
Hutan Tropis Universitas Mulawarman (2012-2016). Beliau merupakan
penanggung jawab kerja sama penelitian antara University of Texas at Samarinda.
El Paso, Amerika Serikat dan University of Wisconsin-Oshkosh, Amerika Indonesian Citizen,
Serikat dengan Universitas Mulawarman (2004-2020). Saat ini, beliau tidak 53 years old, domiciled in Samarinda.
merangkap jabatan, baik di Perseroan dan Entitas Anak maupun pada
perusahaan publik lainnya.
Has more than 30 years of experience and extensive expertise in
the field of conservation ecology. His relevant experience includes serving
as a Lecturer at the Faculty of Forestry, Mulawarman University (since 2000),
a Conservation Ecology Researcher at the Tropical Forest Research
Center of Mulawarman University (2009–2012), and Head of the Ecology
and Tropical Forest Biodiversity Conservation Laboratory at Mulawarman
University (2012–2016). He was responsible for coordinating research
collaborations between the University of Texas at El Paso, United States,
and the University of Wisconsin–Oshkosh, United States, with Mulawarman
University (2004–2020). Currently, he does not hold concurrent positions,
either at the Company and its Subsidiaries or at other public companies.
Penghargaan
Awards
Memperoleh beberapa scholarship dan penghargaan lokal ataupun
internasional, seperti Orangutan Conservation Services Program (OCSP)
United States Agency for International Development (USAID) untuk
Consultant and Reviewer for Orangutan Project and Services in Kalimantan
Timur (2010); The Nature Conservancy-USA untuk Anthropogenic effect
on Orangutan Ecology and Behavior in the Multi-Functional Landscape
(2011-2012); Collaboration Research between UNMUL dan Wisconsin
Oshkosh University USA (2004-2020); UTEP-UNMUL-USAID untuk Enhancing
Behavior Change Through Conservation Program, Texas El Paso dan
Wisconsin Oshkosh (2015); Arcus Foundation-USA untuk Study Orangutan
Ecology and Behavior in The Forest Plantation; dan Islamic Development
Bank untuk Overseas Training and Visiting Researcher, di Univ Texas, El Paso
dan Univ Wisconsin Madison, Amerika Serikat (2020).
Awardee of several local and international scholarships and awards, such
as the Orangutan Conservation Services Program (OCSP) United States
Agency for International Development (USAID) for Consultant and Reviewer
for Orangutan Project and Services in East Kalimantan (2010); The Nature
Conservancy-USA for Anthropogenic effect on Orangutan Ecology and
Behavior in the Multi-Functional Landscape (2011-2012); Collaboration
Research between UNMUL and Wisconsin Oshkosh University USA
(2004-2020); UTEP-UNMULUSAID for Enhancing Behavior Change Through
Conservation Program, Texas El Paso and Wisconsin Oshkosh (2015);
Arcus Foundation-USA for the Study of Orangutan Ecology and Behavior in
The Forest Plantation; and Islamic Development Bank for Overseas Training
and Visiting Researchers, at Univ Texas, El Paso and Univ Wisconsin Madison,
United States of America (2020).
Laporan Tahunan 2025 Annual Report 189
Page 192
Tata Kelola Perusahaan
Corporate Governance
Aktivitas di Bidang Keberlanjutan
Activities in the Sustainability Sector
Aktif menulis jurnal ilmiah dan film dokumenter terkait ekologi, konservasi, dan Orangutan.
Beberapa karya beliau, yaitu Film Dokumenter, Bornean Orangutan: Jeritan Orangutan
Terjerat, (Bornean orangutan trapped by Snare) dipublikasikan oleh Pustaka Tropis &
Ecositrop (2020); Jurnal Managing and Reforesting Degraded Post Mining Landscape
in Indonesia, A Review diterbitkan oleh Journal Land (2021); Jurnal What Does It Take to
Have A Mutually Beneficial Research Collaboration Across Countries? dipublikasikan oleh
International Journal Conservation Science and Practice (2022); Film Dokumenter, Bornean
Orangutan: Orangutan Dalam Perut Phyton (Bornean orangutan Inside Phyton); serta Film
Dokumenter Bekantan (Proboscis Monkey) Behind Reclamation Forest yang dipublikasikan
oleh Pustaka Tropis & Ecositrop.
Beliau juga aktif dalam berbagai organisasi yang berfokus pada isu lingkungan dan
keberlanjutan, antara lain sebagai Ketua Dewan Pakar Alumni Fakultas Kehutanan Universitas
Mulawarman (2022-2027), serta anggota Dewan Pengurus Forum Komunikasi Pengelolaan
Lingkungan Pertambangan Indonesia (2024-2026).
Di samping itu, selama tahun 2025 beliau telah meraih berbagai capaian penting di bidang
konservasi dan pengelolaan lingkungan. Beliau terlibat sebagai Tenaga Ahli BUMN ID Durvey
& Sucofindo dalam kegiatan konservasi keanekaragaman hayati (KEHATI) di wilayah
pascatambang pada Oktober 2025. Selain itu, beliau juga dipercaya sebagai Ketua Tim
sekaligus narasumber Forum Konservasi Lanskap Kutai, yang berfokus pada pelestarian
habitat orangutan bersama BKSDA Kalimantan Timur dan KSDAE Kementerian Kehutanan
sejak tahun 2024 hingga 2025.
Pada tahun yang sama, beliau memperoleh Hak Kekayaan Intelektual (HAKI) untuk
2 film dokumenter, yaitu “Konservasi Ayam Hutan Kalimantan, Bioindikator Hutan Tropis
Kalimantan” dan “Konservasi Primata: Recolonization Primata di Reklamasi dan Revegetasi
Pascatambang”, yang masing-masing disahkan pada Agustus 2025. Beliau juga menjadi
narasumber di media konservasi internasional Mongabay, membahas berbagai isu terkait
konservasi keanekaragaman hayati dan pelestarian orangutan di hutan tropis Kalimantan
pada periode Juni hingga Oktober 2025. Selain itu, beliau menjabat sebagai Ketua Tim dan
Ketua Dewan Pakar dalam kegiatan Rembuk Rimbawan bertajuk “Menelisik Arah Kebijakan
Pembangunan Kehutanan Indonesia 2025–2029”, yang berfokus pada arah strategis
pembangunan sektor kehutanan nasional.
Actively writing scientific journals and documentaries related to ecology, conservation, and
Orangutans. Some of his works, namely Documentary Film, Bornean Orangutan: Jeritan
Orangutan Terjerat, (Bornean Orangutan Trapped by Snare) published by Pustaka Tropis &
Ecositrop (2020); Journal of Managing and Reforesting Degraded Post Mining Landscape in
Indonesia, A Review published by Journal Land (2021); Journal: What Does It Take to Have
A Mutually Beneficial Research Collaboration Across Countries? published by International
Journal Conservation Science and Practice (2022); Documentary Film, Bornean Orangutan:
Orangutan Dalam Perut Phyton (Bornean Orangutan Inside Phyton); and Documentary
Bekantan (Proboscis Monkey) Behind Reclamation Forest, published by Pustaka Tropis &
Ecositrop.
He is also actively involved in various organizations focusing on environmental and
sustainability issues, including serving as Chairman of the Board of Experts of the Alumni
Association of the Faculty of Forestry, Mulawarman University (2022–2027), and as
a member of the Board of Management of the Indonesian Mining Environmental Management
Communication Forum (2024–2026).
In addition, throughout 2025 he achieved several important milestones in the fields of
conservation and environmental management. He served as an Expert for BUMN ID Durvey
& Sucofindo in biodiversity conservation (KEHATI) activities in post-mining areas in October
2025. He was also entrusted as Team Leader as well as a resource person for Kutai Landscape
Conservation Forum, which focuses on orangutan habitat preservation in collaboration with
the East Kalimantan BKSDA and the KSDAE of the Ministry of Forestry from 2024 to 2025.
In the same year, he obtained Intellectual Property Rights (HAKI) for 2 documentary films:
“Conservation of the Bornean Junglefowl, a Bioindicator of the Bornean Tropical Forest”
and “Primates Conservation: Primate Recolonization in Post-Mining Reclamation and
Revegetation Areas”, both approved in August 2025. He also served as a resource person for
the international conservation media outlet Mongabay, discussing various issues related to
biodiversity conservation and orangutan preservation in the Bornean tropical forests from
June to October 2025. In addition, he acted as Team Leader and Chairman of the Expert
Council for the Rembuk Rimbawan forum titled “Exploring the Direction of Indonesia’s Forestry
Development Policies 2025–2029”, which focused on the strategic direction of national
forestry sector development.
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi, serta
Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of Commissioners, members of
the Board of Directors, and Controlling Shareholders.
190 Laporan Tahunan 2025 Annual Report
Page 193
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2022-2024: Surat Keputusan Dewan Komisaris No. 01/SK-DEKOM/
TPA/I/2022 tanggal 28 Januari 2022; serta
• 2024-2027: Surat Keputusan Dewan Komisaris No. 05/SK-DEKOM/TPA/
IV/2024 tanggal 25 April 2024.
• 2022-2024: Decree of the Board of Commissioners No. 01/SK-DEKOM/
TPA/I/2022 dated 28 January 2022; and
• 2024-2027: Decree of the Board of Commissioners No. 05/SK-DEKOM/
TPA/IV/2024 dated 25 April 2024.
Riwayat Pendidikan
Education History
Merupakan lulusan Moorhead Technical Institute, Minnesota, Amerika
Serikat dan selanjutnya meneruskan pendidikan lanjutan ke Moorhead
State University, Minnesota, Amerika Serikat. Beliau juga menempuh
Program Professional Management (PMD) di Harvard Business School,
Massachusetts, Amerika Serikat (1992).
Graduated from Moorhead Technical Institute, Minnesota, United States
Richard
of America and pursued further education at Moorhead State University,
Minnesota, United States of America. He also took the Professional Bruce Ness*
Management Program (PMD) at Harvard Business School, Massachusetts,
United States of America (1992).
Pengalaman Kerja
Work Experience
Anggota
Memiliki pengalaman kerja yang panjang selama 46 tahun di bidang
Member
energi, sumber daya alam, dan pertambangan, membuat beliau
berhasil menduduki berbagai posisi strategis, yaitu Vice President Warga Negara Amerika Serikat,
PT Freeport Indonesia, General Manager/Direktur PT Newmont Nusa berusia 76 tahun, berdomisili di Jakarta.
Tenggara, Direktur Utama PT Newmont Minahasa Raya (1999-2007),
United States of America Citizen,
Direktur PT Indika Energy Tbk (2009-2016), Komisaris Independen
76 years old, domiciled in Jakarta.
(2014-2018), Vice President - CEO (2018-2020) dan Komisaris
PT Merdeka Copper & Gold Tbk (2020-2022). Beliau juga pernah menduduki
posisi penting di PT Petrosea Tbk sebagai Presiden Direktur (2014-2016)
dan Presiden Komisaris (2010-2014 & 2016-2022). Selain itu, beliau juga
pernah menjabat sebagai Wakil Komisaris Utama PT Indika Energy Tbk * Meninggal dunia pada 11 Agustus 2025. /
(sejak 2018). Passed away on 11 August 2025.
Has a long 46 years of experience in the fields of energy, natural
resources and mining, he successfully held various strategic
positions, namely Vice President PT Freeport Indonesia, General
Manager/Director PT Newmont Nusa Tenggara, President Director
PT Newmont Minahasa Raya (1999-2007), Director PT Indika Energy Tbk
(2009-2016), Independent Commissioner (2014-2018), Vice President-CEO
(2018-2020) and Commissioner PT Merdeka Copper & Gold Tbk
(2020-2022). He once held important positions at PT Petrosea Tbk as
President Director (2014-2016) and President Commissioner (2010-2014
& 2016-2022). In addition, he previously served as Vice President
Commissioner of PT Indika Energy Tbk (since 2018).
Aktivitas di Bidang Keberlanjutan
Activities in the Sustainability Sector
Memiliki pengalaman sebagai delegasi United Nations World Summit
for Sustainable Development (WSSD) di Jonesburg, Afrika Selatan yang
mewakili International Chamber of Commerce, serta menjadi delegasi
dari International Council of Mining & Metals Advisory Member & Industry
pada World Bank Extractive Industry Review.
Has experience as United Nations World Summit for Sustainable
Development (WSSD) delegate in Johannesburg, South Africa representing
International Chamber of Commerce, and International Council of Mining
& Metals Advisory Member & Industry delegate at World Bank Extractive
Industry Review.
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris,
anggota Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of Commissioners,
members of the Board of Directors, and Controlling Shareholders.
Laporan Tahunan 2025 Annual Report 191
Page 194
Tata Kelola Perusahaan
Corporate Governance
Periode dan Dasar Pengangkatan
Period and Basis of Appointment
• 2022-2024: Surat Keputusan Dewan Komisaris No. 01/SK-DEKOM/
TPA/I/2022 tanggal 28 Januari 2022; serta
• 2024-2027: Surat Keputusan Dewan Komisaris No. 05/SK-DEKOM/TPA/
IV/2024 tanggal 25 April 2024.
• 2022-2024: Decree of the Board of Commissioners No. 01/SK-DEKOM/
TPA/I/2022 dated 28 January 2022; and
• 2024-2027: Decree of the Board of Commissioners No. 05/SK-DEKOM/
TPA/IV/2024 dated 25 April 2024.
Riwayat Pendidikan
Education History
Meraih gelar Bachelor of Technology dari Indian Institute of Technology,
New Delhi, India (1985) dan Master of Public Policy dari Kennedy School of
Government, Harvard University, Cambridge, Amerika Serikat.
Bachelor of Technology from Indian Institute of Technology, New Delhi, India
Shakeb (1985) and Master of Public Policy from Kennedy School of Government,
Harvard University, Cambridge, United States of America.
Afsah Pengalaman Kerja
Work Experience
Mempunyai pengalaman kerja selama 36 tahun dan keahlian yang luas
di bidang ekonomi lingkungan dan kebijakan publik. Mengawali karier
sebagai Design Engineer, Society for Development Alternatives, New Delhi,
Anggota India (1985-1989); Teaching Fellow, Harvard Institute for International
Development, Cambridge, Massachusetts, Amerika Serikat (1991); World
Member
Bank’s Resident Advisor untuk Kementerian Lingkungan Republik Indonesia
Warga Negara Amerika Serikat, dan bekerja dengan Tim Pemerintah Indonesia dalam merancang dan
berusia 62 tahun, berdomisili di Amerika Serikat. melaksanakan Program Penilaian Peringkat Kinerja Perusahaan dalam
Pengelolaan Lingkungan Hidup (PROPER) secara nasional (1991-1997);
United States of America Citizen, 62 years old,
Senior Manager (1997-2000); Vice President International Resources
domiciled in United States of America.
Group, Ltd, Washington DC, Amerika Serikat (2000-2002); Benchmarking
Advisor, Egyptian Electric Utility and Consumer Protection Regulatory
Agency (2002-2003); dan Resident Advisor untuk Kementerian Lingkungan
Republik Indonesia (2003-2004). Pada tahun 2025, beliau melanjutkan
pemberian konsultasi terkait PROPER dan evaluasi kinerja lingkungan
pada berbagai instansi pemerintah. Saat ini, beliau tidak memiliki rangkap
jabatan, baik di Perseroan dan Entitas Anak ataupun perusahaan publik
lain.
Has 36 years of work experience and extensive expertise in environmental
economics and public policy. Began his career as Design Engineer, Society
for Development Alternatives, New Delhi, India (1985-1989); Teaching
Fellow, Harvard Institute for International Development, Cambridge,
Massachusetts, United States of America (1991); World Bank’s Resident
Advisor for Ministry of Environment of the Republic of Indonesia and worked
with Indonesian Government Team in designing and implementing
the national Rating Program (PROPER) (1991-1997); Senior Manager
(1997-2000); Vice President International Resources Group, Ltd,
Washington DC, United States of America (2000-2002); Benchmarking
Advisor, Egyptian Electric Utility and Consumer Protection Regulatory
Agency (2002-2003); and Resident Advisor for Ministry of Environment of
the Republic of Indonesia (2003-2004). In 2025, he continues to provide
advisory services on PROPER and environmental performance ratings to
various governments. Currently, he held no concurrent position, either in
the Company and Subsidiaries or other public companies.
192 Laporan Tahunan 2025 Annual Report
Page 195
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Aktivitas di Bidang Keberlanjutan
Activities in the Sustainability Sector
Mengikuti seminar dan konferensi internasional, seperti Presentation to the Minister of Energy and the Electricity Board,
Government of Egypt, Cairo (2003); Regulation through Information and Benchmarking, Workshop on Utility Management, Arab
League, Cairo (2003); Carbon Disclosure Policy Approaches, European Association of Environmental and Resource Economists
(EAERE), Gothenburg, Sweden (2008); Role of Performance Management and Disclosure in Local Governments, City of Guarulhos,
Sao Paulo, Brazil (2010); International Conference on Environmental Compliance and Enforcement, Whistler, British Columbia,
Canada (2011); dan Benchmarking and Baseline Performance Results for the Electricity Sector in Egypt. Beliau juga aktif menulis
buku, riset, dan laporan internasional, di antaranya Carbon Disclosure Policy Approaches-Lessons from Carbon Monitoring for
Action (CARMA) diterbitkan oleh EAERE (2008); What Kinds of Firms are More Sensitive to Public Disclosure Programs for Pollution
Control? diterbitkan oleh EfD/RFF Discussion Paper (2008); Which Firms are More Sensitive to Public Disclosure Schemes for
Pollution Control? Evidence from Indonesia’s PROPER Program diterbitkan oleh Environmental and Resource Economics (2009);
Non-Conundrum of the Prius Fallacy, CO2Scorecard Policy Note diterbitkan oleh The Washington Post (2012); serta Environmental
Regulation and Public Disclosure: The Case of PROPER in Indonesia diterbitkan oleh Routledge/RFF Press (2013).
Penelitian yang saat ini beliau lakukan di bidang keberlanjutan menitikberatkan pada pemanfaatan pemantauan satelit untuk
mengamati secara sistematis perubahan tata guna lahan, pola deforestasi, titik panas dan kebakaran hutan, kesehatan
vegetasi di wilayah dengan nilai konservasi keanekaragaman hayati tinggi, serta sedimentasi, erosi, dan kualitas sungai dalam
konteks pertambangan maupun pertanian. Selain itu, beliau juga mengembangkan model analitis yang mengintegrasikan
data dari layanan metrik cuaca komersial untuk memantau curah hujan ekstrem dan risiko banjir.
Attended international seminars and conferences, such as Presentation to the Minister of Energy and the Electricity Board,
Government of Egypt, Cairo (2003); Regulation through Information and Benchmarking, Workshop on Utility Management,
Arab League, Cairo (2003); Carbon Disclosure Policy Approaches, European Association of Environmental and Resource
Economists (EAERE), Gothenburg, Sweden (2008); Role of Performance Management and Disclosure in Local Governments,
City of Guarulhos, Sao Paulo, Brazil (2010); International Conference on Environmental Compliance and Enforcement, Whistler,
British Columbia, Canada (2011); and Benchmarking and Baseline Performance Results for the Electricity Sector in Egypt. He
is also actively writing books, research, and international reports, including Carbon Disclosure Policy Approaches-Lessons
from Carbon Monitoring for Action (CARMA) published by EAERE (2008); What Kinds of Firms are More Sensitive to Public
Disclosure Programs for Pollution Control? published by EfD/RFF Discussion Paper (2008); What Kinds of Firms are More Sensitive
to Public Disclosure Programs for Pollution Control? Evidence from Indonesia’s PROPER Program published by Environmental and
Resource Economics (2009); Non-Conundrum of the Prius Fallacy, CO2Scorecard Policy Note published by The Washington Post
(2012); and Environmental Regulation and Public Disclosure: The Case of PROPER in Indonesia published by Routledge/RFF Press
(2013).
His current research on sustainability emphasizes the use of satellite monitoring to systematically observe land-use changes,
deforestation patterns, hotspots, and forest fires, vegetation health in regions of high biodiversity conservation value, and
sedimentation, erosion, and river quality in both mining and agricultural contexts. Additionally, he is developing analytical
models that integrate data from commercial weather metrics services to monitor extreme rainfall and flood risk.
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of Commissioners, members of the Board of Directors, and Controlling
Shareholders.
Tugas dan Tanggung Jawab Duties and Responsibilities
Berdasarkan kebijakan dan peraturan yang berlaku, Based on applicable policies and regulations,
Komite Keberlanjutan Usaha dan Tanggung Jawab the Sustainability and Corporate Social Responsibility
Sosial Perusahaan melaksanakan tugas dan Committee is carrying out the following duties and
tanggung jawab berikut: responsibilities:
1. Memberikan rekomendasi kepada Dewan 1. Providing recommendations to the Board
Komisaris untuk pengembangan dan pelaksanaan of Commissioners on the development and
tanggung jawab sosial serta rencana dalam hal implementation of social responsibility and plans
pengembangan kelestarian dan keberlanjutan of developing the sustainability and business
usaha Perseroan dan Entitas Anak; continuity of the Company and Subsidiaries;
2. Mendukung fungsi pengawasan Dewan Komisaris 2. Supporting the supervisory function of the Board
dengan memantau pengembangan dan of Commissioners by monitoring the development
implementasi rencana program keberlanjutan and implementation of sustainability and social
dan tanggung jawab sosial di Perseroan dan responsibility program plans in the Company and
Entitas Anak; Subsidiaries;
Laporan Tahunan 2025 Annual Report 193
Page 196
Tata Kelola Perusahaan
Corporate Governance
3. Melakukan pemantauan dan memastikan bahwa 3. Monitoring and ensuring the implementation
pelaksanaan praktik umum pengembangan of general practices for the development of
kelestarian dan keberlanjutan usaha dan sustainability and business continuity and social
tanggung jawab sosial di Perseroan dan Entitas responsibility in the Company and its Subsidiaries
Anak dilakukan sesuai dengan ketentuan are carried out following the provisions of the
perundang-undangan yang berlaku; applicable laws and regulations;
4. Membantu Dewan Komisaris dalam memastikan 4. Assisting the Board of Commissioners in ensuring
aspek-aspek terkait environmental, social, and aspects related to environmental, social, and
governance (ESG) dan keberlanjutan usaha dari governance (ESG) and business sustainability
kegiatan operasional Perseroan dan Entitas Anak from the operational activities of the Company
diidentifikasi, didokumentasikan, dan dievaluasi and Subsidiaries are identified, documented, and
secara akurat dan berkala; evaluated accurately and periodically;
5. Membantu Dewan Komisaris untuk melaksanakan 5. Assisting the Board of Commissioners in carrying
fungsi pengawasan, pengembangan, saran dan out the functions of supervision, development,
arahan kepada Direksi Perseroan mengenai advice and direction to the Company’s Board
aspek terkait ESG dan keberlanjutan usaha dan of Directors on aspects related to ESG and
program tanggung jawab sosial Perseroan; serta business sustainability and the Company’s social
responsibility programs; and
6. Membantu Direksi dalam mengembangkan 6. Assisting the Board of Directors in developing
kemampuan manajemen dan karyawan the capabilities of the Company’s management
Perseroan dalam hal aspek-aspek terkait ESG, and employees in terms of aspects related to ESG,
keberlanjutan usaha, dan program tanggung business sustainability and social responsibility
jawab sosial. programs.
Pelaksanaan Tugas Tahun 2025 Implementation of Duties in 2025
Sepanjang tahun 2025, Komite Keberlanjutan Usaha Throughout 2025, the Sustainability and Corporate
dan Tanggung Jawab Sosial Perusahaan telah Social Responsibility Committee had carried out
melaksanakan tugas dan tanggung jawabnya its duties and responsibilities as detailed below:
dengan rincian sebagai berikut:
1. Melakukan komunikasi, koordinasi, dan kerja 1. Conducted communication, coordination, and
sama dengan Direksi serta seluruh unit kerja cooperation with the Board of Directors and all
dalam rangka memperoleh informasi, klarifikasi, work units to obtain information, clarification,
maupun dokumen yang diperlukan terkait and document required in relation with
pelaksanaan kelestarian, keberlanjutan usaha, the implementation of business sustainability and
dan tanggung jawab sosial perusahaan; continuity as well as corporate social responsibility;
2. Memberikan rekomendasi dan masukan 2. Provided recommendations and inputs to
kepada Direksi dan unit kerja terkait hasil the Board of Directors and work units on
audit khusus, khususnya yang berhubungan special audit, particularly related to overseeing
dengan pengawasan atas kelestarian usaha, the business sustainability and continuity as well
keberlanjutan, dan pemenuhan kewajiban sosial as fulfillment of the corporate social responsibility;
perusahaan;
3. Melakukan pengawasan terhadap proses 3. Supervised the Company’s digitalization process
digitalisasi Perseroan dengan memberikan by providing input to improve the Teladan
masukan untuk pengembangan platform Green Metrics (TGM) and Teladan Productivity
Teladan Green Metrics (TGM) dan Teladan Technology Science (TPTS) platforms;
Productivity Technology Science (TPTS);
4. Menyampaikan saran dan inisiatif kepada 4. Provided advices and initiatives to the Company’s
Manajemen guna mendorong praktik bisnis Management in carrying out a sustainable
berkelanjutan yang memberikan dampak positif business and producing a positive impact on all
bagi pemangku kepentingan dan lingkungan; serta stakeholders and the environment; and
5. Melaksanakan pengawasan serta memberikan 5. Conducted supervision and providing inputs
masukan terkait pembangunan biogas power related to the construction of the biogas power
plant (BPP) sebagai salah satu upaya mendukung plant (BPP) as one of the efforts to support
inisiatif energi terbarukan Perseroan. the Company’s renewable energy initiative.
194 Laporan Tahunan 2025 Annual Report
Page 197
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Rapat Meetings
Rapat internal Komite Keberlanjutan Usaha Sustainability and Corporate Social Responsibility
dan Tanggung Jawab Sosial Perusahaan Committee held meeting at least 1 every 3 months,
diselenggarakan setidaknya 1 kali dalam 3 bulan, attended by more than ½ of the members.
dengan kehadiran lebih dari ½ jumlah anggota. Pada In 2025, this committee held 4 meetings, with
tahun 2025, komite tersebut telah melaksanakan the level of attendance as disclosed below:
rapat sebanyak 4 kali, dengan tingkat kehadiran
sebagai berikut:
Nama Jabatan Total Rapat Kehadiran
%
Name Position Total Meetings Attendance
Ketua
Dr. Yaya Rayadin 4 4 100,0
Chairman
Anggota
Shakeb Afsah 4 4 100,0
Member
Rata-Rata Kehadiran Rapat
100,0
Average Meeting Attendance
Pengembangan Kompetensi Competence Development
Perseroan mendorong anggota Komite The Company encourages member of
Keberlanjutan Usaha dan Tanggung Jawab Sosial the Sustainability and Corporate Social Responsibility
Perusahaan untuk mengikuti program pelatihan Committee to continuously participating in training
maupun pendidikan secara berkelanjutan. or education programs. This has been a part of
Upaya ini menjadi bagian dari komitmen Perseroan the Company’s commitment to improve
dalam meningkatkan kinerja serta mendukung performance and support effective implementation
efektivitas pelaksanaan tugas dan tanggung jawab. of their duties and responsibilities. Listed below are
Berikut rekap kegiatan pengembangan kompetensi competence development activities participated by
yang telah diikuti oleh Komite Keberlanjutan Usaha Sustainability and Corporate Social Responsibility
dan Tanggung Jawab Sosial Perusahaan sepanjang Committee in 2025:
tahun 2025:
Tempat/Sarana dan
Nama Jabatan Topik Pelatihan Waktu Pelatihan Penyelenggara
Name Position Topic of Training Location/Facility and Organizer
Period of Training
Kementerian
Instruktur dalam Pelatihan dan
Kehutanan, BKSDA
Pre-Assessment Team Survey Program
Kalimantan Timur
Konservasi Lanskap Karaitan, Samarinda,
Kalimantan Timur 5 dan / and 6 February Ministry of Forestry,
2025 Natural Resources
Instructor in Training and Pre-Assessment
Conservation
Team Survey for Karaitan Landscape
Agency (BKSDA) of
Conservation Program, East Kalimantan
East Kalimantan
Dr. Yaya Ketua Instruktur dalam Pelatihan Pengelolaan
Rayadin Chairman Lingkungan Tambang, Reklamasi,
Pascatambang, dan Keanekaragaman Hayati Nasional Online Course,
HSE Edu Net
Instructor in Training on Mining Environmental 22 October 2025
Management, Reclamation, Post-Mining, and
Biodiversity Conservation
Instruktur dalam Teknik Monitoring
Keanekaragaman Hayati Flora dan Fauna Banjar Baru,
ID Survey &
Kalimantan Selatan,
Instructor in Flora and Fauna Biodiversity Sucofindo
13-20 October 2025
Monitoring Techniques
Laporan Tahunan 2025 Annual Report 195
Page 198
Tata Kelola Perusahaan
Corporate Governance
Tempat/Sarana dan
Nama Jabatan Topik Pelatihan Waktu Pelatihan Penyelenggara
Name Position Topic of Training Location/Facility and Organizer
Period of Training
EPA, Government of
Shakeb Anggota
ESG Data Management Ghana, and Various PA, Ghana
Afsah Member
Mining Companies, 2025
Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan merupakan organ pendukung The Corporate Secretary is a supporting organ of
Direksi yang menjembatani komunikasi antar organ the Board of Directors who bridges communication
Perseroan, termasuk dengan Pemegang Saham, among Company’s organs, including with
regulator, dan pemangku kepentingan lainnya. the Shareholders, regulators, and other stakeholders.
Sekretaris Perusahaan juga memastikan kepatuhan The Corporate Secretary also ensures compliance
terhadap peraturan pasar modal serta ketersediaan with capital market regulations and availability
informasi publik yang dapat diakses secara of public information that can be accessed
transparan oleh pemangku kepentingan. transparently by the stakeholders.
Pedoman Kerja Work Policy
Perseroan telah menetapkan Piagam Sekretaris The Company has established Corporate Secretary
Perusahaan (Corporate Secretary), yang pertama Charter, first ratified on 29 November 2021
kali disahkan pada 29 November 2021 dan terakhir and last updated on 24 November 2023,
diperbarui pada 24 November 2023, sesuai dengan which is in accordance with POJK Regulation
ketentuan POJK No. 35/POJK.04/2014 tentang No. 35/POJK.04/2014 on Corporate Secretary of
Sekretaris Perusahaan Emiten atau Perusahaan Issuers or Public Companies.
Publik.
Profil Sekretaris Perusahaan Corporate Secretary Profile
Pengangkatan dan pemberhentian Sekretaris The Board of Directors has the authority to
Perusahaan merupakan kewenangan Direksi. appoint and to dismiss the Corporate Secretary.
Sampai dengan 31 Desember 2025, jabatan As of 31 December 2025, Mr. Arya Wibisana still
Sekretaris Perusahaan masih diemban oleh served as the Corporate Secretary, as per Decree of
Bapak Arya Wibisana, berdasarkan Surat the Board of Directors No. 001/SK-DIR/TPA/XI/2022
Keputusan Direksi No. 001/SK-DIR/TPA/XI/2022 dated 7 November 2022. His profile is presented
tertanggal 7 November 2022. Rincian profil beliau below:
disampaikan sebagai berikut:
196 Laporan Tahunan 2025 Annual Report
Page 199
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Riwayat Pendidikan
Education History
Meraih gelar Sarjana Hukum dari Universitas Indonesia (2001).
Bachelor of Law from Universitas Indonesia (2001).
Pengalaman Kerja
Work Experience
Mengawali karier sebagai Legal Officer PT Gemari Mutu Manikam
(2006-2008). Beliau juga pernah menjabat sebagai Marketing and
Reinsurance Officer PT Asuransi Asei Indonesia (d/h PT Asuransi Ekspor
Indonesia (Persero)) (2009), Corporate Lawyer PT Timah (Persero) Tbk
(2009-2013), Head Legal Wilberforce Argo Law Firm (in association with
TJ Cheng Law Corporation Singapore) (2013-2019), Senior Legal Manager
PT Aerowisata (2019-2020), dan Legal Partner PT Indo Dharma Persada
(2020-2021). Sebelum bergabung dengan Perseroan, beliau merupakan
Group Structural Integration Senior Manager Corporate Secretary
PT Bukalapak.com Tbk (Oktober 2021-November 2022). Saat ini, beliau tidak
Arya
memiliki rangkap jabatan, baik di Perseroan dan Entitas Anak ataupun
perusahaan lain.
Wibisana
Started his career as a Legal Officer at PT Gemari Mutu Manikam
(2006-2008). He also served as Marketing and Reinsurance Officer
at PT Asuransi Asei Indonesia (formerly PT Asuransi Ekspor Indonesia
(Persero)) (2009), Corporate Lawyer of PT Timah (Persero) Tbk
(2009-2013), Head Legal Wilberforce Argo Law Firm (in association with TJ
Cheng Law Corporation Singapore) (2013-2019), Senior Legal Manager of
PT Aerowisata (2019-2020), and Legal Partner of PT Indo Dharma Persada
(2020-2021). Prior to joining the Company, he was a Group Structural Sekretaris Perusahaan
Integration Senior Manager Corporate Secretary of PT Bukalapak.com Tbk Corporate Secretary
(October 2021-November 2022). Currently, he held no concurrent position,
either in the Company and Subsidiaries or other companies. Warga Negara Indonesia,
berusia 49 tahun, berdomisili di Jakarta.
Hubungan Afiliasi
Affiliation Relationships Indonesian Citizen,
49 years old, domiciled in Jakarta.
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris,
anggota Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of Commissioners,
members of the Board of Directors, and Controlling Shareholders.
Tugas dan Tanggung Jawab Duties and Responsibilities
Berikut uraian tugas dan tanggung jawab Sekretaris The duties and responsibilities of the Corporate
Perusahaan: Secretary are outlined below:
1. Mengikuti perkembangan pasar modal, 1. Following the development of the capital market,
khususnya peraturan perundang-undangan especially the laws and regulations that apply
yang berlaku di bidang pasar modal, memberikan in the capital market sector, providing input to
masukan kepada Dewan Komisaris dan Direksi the Company’s Board of Commissioners and
Perseroan terkait pemenuhan ketentuan Board of Directors on compliance with provisions
peraturan perundang-undangan di bidang of laws and regulations in capital market sector;
pasar modal;
2. Memberikan masukan kepada Dewan Komisaris 2. Providing input to the Board of Commissioners
dan Direksi untuk mematuhi ketentuan peraturan and the Board of Directors to comply with
perundang-undangan di bidang pasar modal; the provisions of the laws and regulations in
the capital market sector;
3. Membantu Dewan Komisaris dan Direksi dalam 3. Assisting Board of Commissioners and
pelaksanaan tata kelola perusahaan yang the Board of Directors in implementing corporate
meliputi: governance, including:
a. Keterbukaan informasi kepada masyarakat, a. Information disclosure to the public, and
termasuk ketersediaan informasi pada situs availability of information on the Company’s
web Perseroan; website;
b. Penyampaian laporan kepada OJK tepat b. Timely submission of reports to OJK;
waktu;
Laporan Tahunan 2025 Annual Report 197
Page 200
Tata Kelola Perusahaan
Corporate Governance
c. Penyelenggaraan dan dokumentasi RUPS; c. GMS implementation and documentation;
d. Penyelenggaraan dan dokumentasi rapat d. Implementation and documentation of
Direksi dan/atau Dewan Komisaris; serta meetings of the Board of Directors and/or
the Board of Commissioners; and
e. Pelaksanaan program orientasi terhadap e. Implementation of Company’s orientation
perusahaan bagi Direksi dan/atau program for Board of Directors and/or
Dewan Komisaris; Board of Commissioners;
4. Sebagai penghubung antara Perseroan 4. Acting as a liaison between the Company and
dengan Pemegang Saham Perseroan, OJK, dan the Company’s Shareholders, OJK, and other
pemangku kepentingan lainnya; stakeholders;
5. Wajib menjaga kerahasiaan dokumen, data, 5. Safeguarding confidentiality of confidential
dan informasi yang bersifat rahasia, kecuali documents, data, and information is mandatory,
dalam rangka memenuhi kewajiban sesuai except when fulfilling obligations in accordance
dengan peraturan perundang-undangan with laws and regulations or as otherwise
atau ditentukan lain dalam peraturan specified in legal provisions;
perundang-undangan;
6. Dilarang mengambil keuntungan pribadi, baik 6. Taking personal advantage, whether directly or
secara langsung maupun tidak langsung, yang indirectly, to the detriment of the Company is
merugikan Perseroan; strictly prohibited;
7. Membuat laporan secara berkala paling kurang 7. Submitting periodic reports, at least 1
1 kali dalam 1 tahun mengenai pelaksanaan a year, on the implementation of the Corporate
fungsi Sekretaris Perusahaan kepada Direksi dan Secretary function to the Board of Directors and
ditembuskan kepada Dewan Komisaris; serta copying them to the Board of Commissioners;
and
8. Sekretaris Perusahaan harus mengikuti 8. Participating in education and/or training,
pendidikan dan/atau pelatihan dan the Corporate Secretary is required to disclose
mengungkapkan uraian singkat pelaksanaan a brief description of the Corporate Secretary
fungsi Sekretaris Perusahaan dan informasi function’s implementation and provide
mengenai pendidikan dan/atau pelatihan yang information about the education and/or training
diikuti Sekretaris Perusahaan. attended.
Pelaksanaan Tugas Tahun 2025 Implementation of Duties in 2025
Sepanjang tahun 2025, Sekretaris Perusahaan Throughout 2025, the Corporate Secretary had
telah menjalankan tugas dan tanggung jawabnya carried out its duties and responsibilities well,
dengan baik, antara lain: as detailed below:
1. Mengikuti perkembangan regulasi dan informasi 1. Followed the regulatory development and capital
pasar modal melalui partisipasi dalam seminar, market information by participating in seminars,
sosialisasi, serta kegiatan yang diselenggarakan dissemination and activities organized by
regulator. Selain itu, Sekretaris Perusahaan regulators. The Corporate Secretary also regularly
secara berkala memantau informasi di situs web monitored the information from Indonesia Stock
Bursa Efek Indonesia dan menyampaikan setiap Exchange website and informed any changes
perubahan atau penyesuaian regulasi kepada or adjustment of regulations to the Board of
Direksi; Directors;
2. Melakukan pembaruan informasi Perseroan 2. Updated the information on Company’s official
di situs web resmi dan pada laman Bursa Efek website and Indonesia Stock Exchange’s website
Indonesia untuk memastikan keterbukaan to ensure an accurate and updated transparency;
informasi yang akurat dan terkini;
3. Menyelenggarakan RUPS Tahunan serta 3. Organized the Annual GMS and facilitated
memfasilitasi rapat internal maupun rapat internal and joint meetings of the Board of
gabungan Dewan Komisaris dan Direksi, Commissioners and the Board of Directors, and
termasuk penyusunan risalah rapat secara tepat compiled the minutes of meetings in a proper
dan terdokumentasi; and well-documented manner;
198 Laporan Tahunan 2025 Annual Report
Page 201
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
4. Menyampaikan Laporan Tahunan, Laporan 4. Submitted Annual Reports, Financial Statements,
Keuangan, dan laporan lainnya kepada regulator and other reports to the regulators in a timely
secara tepat waktu sesuai ketentuan yang manner and in line with the applicable provisions;
berlaku; serta and
5. Memperkuat komunikasi dengan pemangku 5. Strengthened communications with stakeholders
kepentingan melalui penyediaan informasi by providing latest information and data, based
dan data terkini sesuai kebutuhan, antara lain on the needs, such as preparing press releases
melalui penyusunan press release untuk media, for media, updating websites for customers,
pembaruan situs web untuk pelanggan, media, media and Shareholders, as well as other forms
dan Pemegang Saham, serta berbagai bentuk of communications.
komunikasi lainnya.
Pengembangan Kompetensi Competence Development
Perseroan mendorong Sekretaris Perusahaan untuk The Company encourages the Corporate
mengikuti program pelatihan maupun pendidikan Secretary to continuously participating in training
secara berkelanjutan. Upaya ini menjadi bagian or education programs. This has been a part of
dari komitmen Perseroan dalam meningkatkan the Company’s commitment to improve
kinerja serta mendukung efektivitas pelaksanaan performance and support effective implementation
tugas dan tanggung jawab. Berikut rekap kegiatan of duties and responsibilities. Listed below are
pengembangan kompetensi yang telah diikuti oleh competence development activities participated by
Sekretaris Perusahaan sepanjang tahun 2025: the Corporate Secretary in 2025:
Tempat/Sarana dan Waktu
Topik Pelatihan Pelatihan Penyelenggara
Topic of Training Location/Facility and Period Organizer
of Training
Corporate Reputation in the Digital
Jakarta, 26 February 2025 PT Indosat Tbk
Era-Strategies to Build Investor Trust
Measuring the Impact of Communications to
Jakarta, 24 April 2025 Maverick
Stakeholders
Centre for Strategic and
International Studies (CSIS) &
Synergy for Sustainability & Beyond Jakarta, 29 April 2026
Indonesian Corporate Secretary
Association (ICSA)
Pembelian Kembali Saham yang Dikeluarkan
oleh Perusahaan Terbuka Jakarta, 15 May 2026 OJK
Share Buyback Issued by a Public Company
Automating Compliance & Disclosure
Jakarta, 19 June 2025 Reporthink AI
with AI Tools
Pendalaman POJK No. 4 Tahun 2025
Jakarta, 29 July 2025 OJK
In-depth Review of POJK No. 4 of 2025
Strategi, Regulasi, dan Peran Corporate Secretary
Strategy, Regulation, and the Role of Jakarta, 10 September 2025 ICSA
the Corporate Secretary
Membangun Sistem Whistleblowing yang Efektif
dan Berintegritas Berbasis ISO 37002:2021 The Indonesia Internal Audit
Jakarta, 1 December 2025
Building an Effective and Integrity-Based Community (IIAC)
Whistleblowing System Based on ISO 37002:2021
Sosialisasi Penerapan KUHP Divisi Human Resources
Zoom, 5 December 2025
Socialization on the Implementation of the KUHP Human Resources Division
Laporan Tahunan 2025 Annual Report 199
Page 202
Tata Kelola Perusahaan
Corporate Governance
Unit Audit Internal
Internal Audit Unit
Unit Audit Internal berperan memberikan evaluasi Internal Audit Unit functions to provide
independen terhadap sistem pengendalian internal, an independent evaluation on internal control
manajemen risiko, dan penerapan GCG, sebagai system, risk management, and GCG implementation,
upaya mendukung peningkatan nilai serta kinerja as an effort to support improvement of Company’s
Perseroan. values and performances.
Pedoman Kerja Work Policy
Perseroan telah menyusun Piagam Unit Audit The Company has ratified Internal Audit Unit
Internal pada 24 November 2023, yang mengacu Charter on 24 November 2023, by referring to POJK
pada ketentuan POJK No. 56/POJK.04/2015 tentang No. 56/POJK.04/2015 provisions on the Establishment
Pembentukan dan Pedoman Penyusunan Piagam and Guidelines for Preparing the Internal Audit
Unit Audit Internal. Piagam ini menjadi pedoman Unit Charter. This charter serves as work policy for
bagi Unit Audit Internal dalam melaksanakan tugas the Internal Audit Unit in carrying out its duties,
sesuai kebijakan Perseroan dan peraturan yang in accordance with Company policy and applicable
berlaku. regulations.
Struktur dan Kedudukan Structure and Position
Unit Audit Internal berada di bawah koordinasi The Internal Audit Unit serves under the President
Direktur Utama dan dipimpin oleh Kepala Unit Audit Director and led by Head of Internal Audit Unit who
Internal yang bertanggung jawab langsung kepada answers directly to the President Director. This unit
Direktur Utama. Unit ini memiliki kewenangan has the authority to work with the Audit Committee
untuk bekerja sama dengan Komite Audit serta as well as full access to all information, assets, and
mengakses seluruh informasi, aset, dan personel personnel relevant to audit activities. Appointment
yang relevan dengan kegiatan audit. Pengangkatan and dismissal of the Head of Internal Audit Unit
dan pemberhentian Kepala Unit Audit Internal rests with the President Director with Board of
dilakukan oleh Direktur Utama dengan persetujuan Commissioners’ approval. As of December 2025,
Dewan Komisaris. Hingga Desember 2025, Perseroan the Company has 14 Internal Auditors, including
memiliki 14 Auditor Internal, termasuk Kepala Unit the Head of Internal Audit Unit.
Audit Internal.
Profil Kepala Unit Audit Internal Profile of Head of Internal Audit Unit
Sampai dengan 31 Desember 2025, jabatan As of 31 December 2025, Mr. Rachmat Nugroho still
Kepala Unit Audit Internal masih diemban oleh held the position of Head of the Internal Audit Unit,
Bapak Rachmat Nugroho, berdasarkan Surat based on the Decree of the Board of Directors of
Keputusan Direksi PT Teladan Prima Agro Tbk PT Teladan Prima Agro Tbk No. 04/SK-DIR/TPA/XI/2021.
No. 04/SK-DIR/TPA/XI/2021. Rincian profil beliau His detailed profile as follows:
disampaikan sebagai berikut:
200 Laporan Tahunan 2025 Annual Report
Page 203
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Riwayat Pendidikan
Education History
Menyelesaikan pendidikan Akuntansi di Sekolah Tinggi Ilmu Ekonomi (STIE)
Yayasan Keluarga Pahlawan Negara (YKPN) Yogyakarta. Beliau juga telah
mengikuti dan lulus ujian dari berbagai lembaga sertifikasi profesi, seperti
Indonesian Society of Appraiser (MAPPI), Chartered Financial Analyst
Institute (lulus ujian CFA-level 1), dan Institute of Financial Consultants.
Completed a degree in accounting at the College of Economics (STIE)
Yayasan Keluarga Pahlawan Negara (YKPN) Yogyakarta. He has also taken
and passed exams from various professional certification agencies, such
as the Indonesian Society of Appraisers (MAPPI), the Chartered Financial
Analyst Institute (passed the CFA-level 1 exam), and the Institute of
Financial Consultants.
Pengalaman Kerja
Work Experience
Memiliki pengalaman lebih dari 31 tahun di bidang Corporate Finance,
Strategic Planning, dan Performance Management. Kariernya dimulai
sebagai Product Costing Section Head PT HM Sampoerna Tbk Rachmat
Nugroho
(1990-1992). Kemudian, melanjutkan karier di perusahaan financial
advisory terkemuka di Indonesia, seperti PT Klynveld Peat Marwick
Goerdeler (KPMG), PT Pricewaterhouse Cooper (PwC), PT Deloitte Konsultan
Indonesia sebagai Direktur (2008-2012), Senior Vice President Corporate
Strategy, Finance & Treasury PT Teladan Resources (2012-2018), serta
Direktur Keuangan di PT Mandala Multifinance Tbk (2018-2021). Saat ini,
beliau tidak memiliki rangkap jabatan, baik di Perseroan dan Entitas Anak
atau perusahaan lain. Kepala Unit Audit Internal
Having more than 31 years of experience in Corporate Finance, Strategic Head of Internal Audit Unit
Planning, and Performance Management. His career started as Product
Costing Section Head PT HM Sampoerna Tbk (1990-1992). Then, continued Warga Negara Indonesia,
his career at leading financial advisory companies in Indonesia, such as berusia 57 tahun, berdomisili di Jakarta.
PT Klynveld Peat Marwick Goerdeler (KPMG), PT Pricewaterhouse Cooper Indonesian Citizen,
(PwC), PT Deloitte Konsultan Indonesia as Director (2008-2012), Senior Vice 57 years old, domiciled in Jakarta.
President Corporate Strategy, Finance & Treasury PT Teladan Resources
(2012-2018), and Director of Finance at PT Mandala Multifinance Tbk
(2018-2021). Currently, he held no concurrent position, either in the
Company and Subsidiaries or other companies.
Hubungan Afiliasi
Affiliation Relationships
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris,
anggota Direksi, serta Pemegang Saham Pengendali.
Has no affiliated relationships with members of the Board of Commissioners,
members of the Board of Directors, and Controlling Shareholders.
Tugas dan Tanggung Jawab Duties and Responsibilities
Berikut uraian tugas dan tanggung jawab Unit Audit The duties and responsibilities of the Internal Audit
Internal selama tahun berjalan: Unit throughout the year are outlined as follows:
1. Menyusun dan melaksanakan rencana dan 1. Prepare and implement an annual internal audit
anggaran audit internal tahunan berdasarkan plan and budget, aligning with risk prioritization in
prioritas risiko sesuai dengan tujuan Perseroan; accordance with the Company’s objectives;
2. Menguji dan mengevaluasi pelaksanaan sistem 2. Testing and evaluating the implementation
pengendalian internal dan sistem manajemen of internal control system and management
sesuai dengan kebijakan Perseroan; systems in accordance with Company policies;
3. Memeriksa dan menilai efisiensi dan efektivitas 3. Examining and assessing the efficiency and
di bidang keuangan, akuntansi, operasional, effectiveness of finance, accounting, operations,
sumber daya manusia, pemasaran, teknologi human resources, marketing, information
informasi, dan kegiatan lainnya; technology, and other activities;
4. Memberi saran perbaikan dan informasi yang 4. Providing improvement suggestions and
objektif pada kegiatan yang diperiksa pada objective info on the activities examined at all
semua tingkat manajemen; management levels;
Laporan Tahunan 2025 Annual Report 201
Page 204
Tata Kelola Perusahaan
Corporate Governance
5. Membuat laporan hasil audit dan menyampaikan 5. Preparing an audit report and submit
laporan tersebut kepada Direktur Utama dan the report to the President Director and Board of
Dewan Komisaris; Commissioners;
6. Memantau, menganalisis, dan melaporkan 6. Monitoring, analyzing, and reporting
pelaksanaan tindak lanjut perbaikan yang telah the implementation of follow-up improvements
disarankan; that have been suggested;
7. Bekerja sama dengan Komite Audit; 7. Cooperating with the Audit Committee;
8. Menyusun program untuk mengevaluasi mutu 8. Preparing a program to evaluate the quality of
kegiatan audit internal yang dilakukannya; serta the Internal Audit activities; and
9. Melakukan pemeriksaan khusus apabila 9. Carrying out special inspections, if necessary.
diperlukan.
Pelaksanaan Tugas Tahun 2025 Implementation of Duties in 2025
Sepanjang tahun 2025, Unit Audit Internal telah Throughout 2025, the Internal Audit Unit had carried
melaksanakan tugas dan tanggung jawabnya out its duties and responsibilities in accordance with
sesuai dengan peran dan fungsinya, dengan uraian the roles and functions, as detailed below:
sebagai berikut:
1. Menyusun serta melaksanakan rencana dan 1. Prepared and implemented the annual internal
anggaran aktivitas audit internal tahunan audit activity plan and budget based on risk
berdasarkan prioritas risiko yang selaras dengan priorities following the Company’s objectives;
tujuan Perseroan;
2. Menyampaikan serta mendiskusikan temuan dan 2. Reported and discussed findings and
rekomendasi perbaikan dari setiap audit kepada recommendations for improvement from each
penanggung jawab unit atau kegiatan terkait; audit carried out to the person in charge of each
unit or activity;
3. Menyusun dan menyampaikan laporan hasil 3. Prepared and submitted reports of audit results
audit kepada Direktur Utama dan Dewan to the President Director and the Board of
Komisaris secara rutin dalam forum rapat; Commissioners on a regular basis at meetings;
4. Melakukan pemantauan, analisis, dan pelaporan 4. Conducted monitoring, analysis, and reporting
atas pelaksanaan tindak lanjut perbaikan on the implementation of corrective actions that
(corrective actions) yang direkomendasikan were suggested to all divisions of the Company;
kepada seluruh divisi di Perseroan;
5. Menyelenggarakan rapat koordinasi dengan 5. Organized coordination meetings with
Komite Audit untuk membahas kegiatan audit, Audit Committee and discussed audit
progres, hasil, serta rekomendasi pemeriksaan activities, progress, results, and internal audit
internal. Pada tahun 2025, rapat koordinasi recommendations. In 2025, 4 coordination
tersebut telah diselenggarakan sebanyak 4 kali; meetings have been held;
6. Menyusun program evaluasi mutu kegiatan 6. Developed audit quality evaluation program,
audit, yang pada tahun 2025 disampaikan which, in 2025 was submitted as an evaluation on
dalam bentuk evaluasi atas efektivitas sistem the effectiveness of Company’s internal control
pengendalian internal Perseroan; system;
7. Melaksanakan pemeriksaan khusus terkait 7. Carried out special inspections related to
pengawasan atas pelaksanaan proyek-proyek supervisory duties on the implementation of
strategis Perseroan selama tahun 2025; serta strategic projects carried out throughout 2025;
and
8. Memberikan pendampingan dan pengawasan 8. Assisted and supervised the preparation,
dalam penyusunan, penerapan, serta implementation, and updating of GCG principles
pemutakhiran prinsip dan praktik-praktik GCG di and practices within the Company.
lingkungan Perseroan.
202 Laporan Tahunan 2025 Annual Report
Page 205
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Pengembangan Kompetensi Competence Development
Perseroan mendorong Unit Audit Internal untuk The Company encourages Internal Audit Unit to
mengikuti program pelatihan maupun pendidikan continuously participating in training or education
secara berkelanjutan. Upaya ini menjadi bagian programs. This has been a part of the Company’s
dari komitmen Perseroan dalam meningkatkan commitment to improve performance, as well
kinerja serta mendukung efektivitas pelaksanaan as supporting effective implementation of duties
tugas dan tanggung jawab. Berikut rekap kegiatan and responsibilities. Listed below are competence
pengembangan kompetensi yang telah diikuti oleh development activities participated by Internal Audit
Unit Audit Internal sepanjang tahun 2025: Unit in 2025:
Tempat/Sarana dan
Topik Pelatihan Waktu Pelatihan Penyelenggara
Topic of Training Location/Facility and Organizer
Period of Training
Bursa Efek Indonesia
Sustainability Report Awareness Zoom, 25 February 2025
Indonesia Stock Exchange
Peraturan Pendaftaran Unit Karbon di
Penyelenggara Bursa Karbon, dan Peraturan
Perdagangan Unit Karbon
Zoom, 28 February 2025 IDX Carbon
Regulations on Carbon Unit Registration in
Carbon Exchange Organizer, and Regulations on
Carbon Unit Trading.
Sustainability Accounting and Reporting in the Otoritas Jasa Keuangan
Zoom, 6 March 2025
Financial Services Financial Services Authority
CarboNEX 2025 Zoom, 22 April 2025 IDX Carbon
Climate Action in Practice: Implementing and
Zoom, 27 May 2025 CBQA
Verifying ISO 14064-1 Across Your Organization
Center for Risk Management &
Certified Internal Audit Professional (CIAP) Jakarta, 14-16 June 2025
Sustainability (CRMS) Indonesia
Accounting & Administration Training Program Internal Perseroan
Samarinda, 22-24 July 2025
(AATP) Internal Company
GRI-AEI Series III GRI 102: Climate Change dan GRI Bursa Efek Indonesia
Zoom, 3 September 2025
103: Energy Topic Standards Indonesia Stock Exchange
Lembaga Sertifikasi Profesi Mitra
Kalyana Sejahtera (LSP MKS)
Profesi Tata Kelola Berbasis KNKG
Jakarta, 8-11 September 2025 Mitra Kalyana Sejahtera
Governance Profession Based on KNKG
Professional Certification Institute
(LSP MKS)
IDXCarbon Virtual Open House Webinar: Road to Bursa Efek Indonesia
Zoom, 29 September 2025
COP 30 Indonesia Carbon Market Update Indonesia Stock Exchange
Logistic Fundamental Training Program (LFTP) Samarinda, 6-8 October 2025 Internal TPA
Communication Skills for Auditors: Interviewing
Jakarta, 8-9 October 2025 Institute of Internal Auditor
and Negotiating
Internal Auditor Base on ISO 19011: 2018 Samarinda, 21 October 2025 Expert Club Indonesia
Analyzing & Improving Business Process Jakarta, 12 -13 November 2025 Institute of Internal Auditor
Auditor Lingkungan
Samarinda, 1-5 December 2025 PPLH SDA Universitas Mulawarman
Environmental Auditor
Project Expose Unit Karbon Unit Karbon SPE-GRK
Pembangkit Listrik Tenaga Biogas (PLTBg) Sei
Mangkei Bursa Efek Indonesia
Zoom, 5 December 2025
Project Expose of Carbon Unit for Greenhouse Gas Indonesia Stock Exchange
Emission Reduction (SPE-GRK) of Sei Mangkei
Biogas Power Plant (PLTBg).
Sosialisasi Penerapan KUHP Divisi Human Resources
Zoom, 5 December 2025
Socialization on the Implementation of the KUHP Human Resources Division
Laporan Tahunan 2025 Annual Report 203
Page 206
Tata Kelola Perusahaan
Corporate Governance
Sistem Pengendalian Internal
Internal Control System
Sebagai bagian dari komitmen untuk menjaga As a part of the commitment to maintaining
kesinambungan usaha, Perseroan membangun business sustainability, the Company is establishing
sistem pengendalian internal (SPI) yang terintegrasi an integrated Internal Control System (ICS) to
guna mendukung tercapainya tata kelola yang support the achievement of effective governance.
efektif. Sistem ini tidak hanya berfokus pada The ICS not only focused on accuracy and reliability
ketepatan dan keandalan pelaporan keuangan, of financial reporting, but also strengthening the
tetapi juga pada penguatan pengendalian operational control, as well as compliance with
operasional serta kepatuhan terhadap peraturan applicable regulations. With the implementation
yang berlaku. Melalui penerapan SPI, Perseroan of ICS, the Company strives to improve efficiency,
berupaya meningkatkan efisiensi, mendorong enforced the culture of discipline, and minimize any
budaya disiplin, dan meminimalkan potensi risiko risk potentials that may affect the performances.
yang dapat memengaruhi kinerja.
Sistem pengendalian internal Perseroan The Company’s internal control system is established
dibangun berdasarkan kerangka kerja terpadu based on an integrated framework combining
antara Committee of Sponsoring Organizations the Committee of Sponsoring Organizations of
of the Treadway Commission (COSO) Internal the Treadway Commission (COSO) Internal Control
Control Framework dan ISO 19011: 2018 mengenai Framework and ISO 19011:2018 on Management
Audit Sistem Manajemen, yang mengombinasikan System Audits, which integrates a systematic control
struktur pengendalian yang sistematis dengan structure with a risk-and evidence-based auditing
pendekatan audit berbasis risiko dan bukti approach.
(risk and evidence-based auditing).
Struktur SPI berdasarkan COSO terdiri atas The ICS structure under COSO consists of 5 key
5 komponen utama yang menjadi acuan dalam components that serve as the foundation for
merancang, melaksanakan, sekaligus menilai designing, implementing, and evaluating the
efektivitas pengendalian internal. Implementasi effectiveness of internal controls. The implementation
COSO di lingkungan Perseroan dijelaskan lebih lanjut of COSO within the Company is further outlined in the
pada tabel berikut: following table:
Komponen COSO Penerapan di Perseroan
COSO Component Corporate Implementation
Lingkungan Nilai-nilai TELADAN menjadi landasan utama dalam membentuk budaya kerja Perseroan. Nilai-nilai
Pengendalian ini tercermin dalam perilaku sehari-hari, program pelatihan, serta pola kerja yang kolaboratif lintas
unit. Dengan menjunjung tinggi integritas, profesionalisme, serta kepatuhan pada aturan, Perseroan
memastikan setiap keputusan bisnis didasari etika dan tanggung jawab.
Control Environment TELADAN values are the cornerstones in shaping the Company’s work culture. These values are
reflected in daily behaviors, training programs, and collaborative works across units. By upholding
integrity, professionalism, and regulatory compliance, the Company ensures every business decision
is grounded in ethics and responsibility.
Penilaian Risiko Melakukan identifikasi, analisis, dan pengelolaan risiko yang berpotensi mengganggu keberlanjutan
usaha. Perseroan menerapkan sistem manajemen risiko yang terintegrasi untuk mendukung
pencapaian target strategis, operasional, keuangan, dan kepatuhan.
Risk Assessment Identify, analyze, and manage any risks that potentially disrupting business sustainability.
The Company is implementing an integrated risk management system to support the achievement
of its strategic, operational, financial, and compliance objectives.
Aktivitas Menyusun dan menerapkan Standar Operasional Prosedur (SOP) pada setiap aktivitas keuangan
Pengendalian dan operasional. SOP ini menjadi acuan bagi karyawan untuk melaksanakan tugas secara konsisten,
dilengkapi dengan pengawasan melekat serta sosialisasi berkesinambungan.
Control Activities Establish and enforce Standard Operating Procedures (SOPs) in every financial and operational
activities. These SOPs are references for employees to carry out their duties consistently,
supplemented by close supervision and ongoing dissemination.
204 Laporan Tahunan 2025 Annual Report
Page 207
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Komponen COSO Penerapan di Perseroan
COSO Component Corporate Implementation
Informasi dan Menyediakan sistem informasi yang memadai dan mudah diakses, sehingga komunikasi terkait
Komunikasi kebijakan, prosedur, maupun laporan pengendalian dapat tersampaikan secara efektif, transparan,
dan akurat ke seluruh tingkatan organisasi.
Information and Provide adequate and accessible information system, to ensure that communication related to
Communication policies, procedures, and control reports is delivered effectively, transparently, and accurately to all
levels of the organization.
Pemantauan Melaksanakan audit internal secara berkala, memanfaatkan sistem pelaporan untuk menilai
kepatuhan terhadap kebijakan, serta menindaklanjuti temuan melalui rekomendasi perbaikan.
Hasil pemantauan dilaporkan secara periodik kepada Direksi dan Komite Audit guna memastikan
efektivitas pengendalian internal tetap terjaga.
Monitoring Perform regular internal audits, utilizes reporting systems to assess compliance with policies, and
follows up on findings with corrective recommendations. Monitoring results are reported periodically
to the Board of Directors and the Audit Committee to maintain the effectiveness of internal controls.
Pendekatan audit dengan kerangka ISO 19011:2018 The audit approach under the ISO 19011:2018
memperkuat implementasi COSO melalui prinsip: framework strengthens the implementation of COSO
through the following principles:
1. Integritas dan objektivitas auditor; 1. Auditor integrity and objectivity;
2. Audit berbasis bukti dan risiko; 2. Evidence- and risk-based auditing;
3. Kompetensi dan profesionalisme tim audit; serta 3. Auditor team competence and professionalism;
and
4. Pendekatan perbaikan berkelanjutan (continual 4. A continual improvement approach.
improvement).
Integrasi kedua kerangka ini menjadikan SPI The integration of these two frameworks makes
Perseroan semakin kuat secara desain (COSO) dan the Company’s ICS stronger in design (COSO) and
efektif dalam implementasi (ISO 19011:2018). more effective in implementation (ISO 19011:2018).
Evaluasi Efektivitas Sistem Evaluation of the Effectiveness of
Pengendalian Internal the Internal Control System
Perseroan secara rutin mengevaluasi efektivitas The Company periodically evaluates the effectiveness
SPI untuk memastikan sistem tersebut mampu of ICS to ensure that it is capable of anticipating
mengantisipasi risiko dan mendukung perbaikan risks and supporting continuous improvement.
secara berkelanjutan. Evaluasi dilakukan oleh Unit The evaluation is conducted by the Internal Audit Unit,
Audit Internal, dan hasilnya dilaporkan kepada and the results are submitted for further review to
Direktur Utama serta Komisaris Utama untuk ditelaah the President Director and President Commissioner.
lebih lanjut.
Pernyataan Dewan Komisaris dan Statement of the Board of
Direksi atas Kecukupan Sistem Commissioners and the Board of
Pengendalian Internal Directors on the Adequacy of
the Internal Control System
Dewan Komisaris dan Direksi menilai bahwa Throughout 2025, the Board of Commissioners and
penerapan SPI pada tahun 2025 telah berjalan the Board of Directors consider the implementation of
dengan baik, efektif, dan memadai untuk mengelola ICS had run well, effective, and adequate to manage
risiko serta mendukung pencapaian tujuan risks and support the achievement of Company’s
Perseroan. Penilaian ini didasarkan pada kinerja objectives. This is based on the operational
operasional dan keuangan, penguatan GCG, serta and financial performances, GCG enforcement,
kepatuhan terhadap peraturan yang berlaku. Selain and compliance to the applicable regulations.
itu, Dewan Komisaris dan Direksi terus memberikan The Board of Commissioners and the Board of
dukungan kepada Unit Audit Internal dan unit terkait Directors also continue to support the Internal Audit
untuk memperkuat SPI dalam rangka mendukung Unit and relevant unit to improve the ICS to support
keberlanjutan usaha di masa mendatang. future business sustainability.
Laporan Tahunan 2025 Annual Report 205
Page 208
Tata Kelola Perusahaan
Corporate Governance
Manajemen Risiko
Risk Management
Perseroan memandang manajemen risiko tidak The Company views risk management as more than
hanya sebagai mekanisme pengendalian, tetapi a control mechanism, but also a strategic element
juga sebagai elemen strategis untuk menjaga to maintain business resilience and support
ketahanan usaha dan mendukung pertumbuhan long-term growth. By referring to ISO 31000:2018,
jangka panjang. Dengan merujuk pada the implementation of risk management is
ISO 31000:2018, penerapan manajemen risiko conducted structurally through principles, framework,
dilakukan secara terstruktur melalui prinsip, kerangka and process to facilitate the creation of values,
kerja, dan proses yang mendukung terciptanya nilai, enhanced performance, and capability to adapt with
peningkatan kinerja, serta kemampuan adaptasi the industry dynamics.
terhadap dinamika industri.
Seluruh unit di Perseroan, mulai dari divisi, All units within the Company, from divisions,
departemen, estate, mill, hingga pemilik proyek, departments, estates, mills, and project owners are
berperan aktif dalam proses identifikasi, analisis, playing active roles in the processes of identification,
mitigasi, dan penyusunan profil risiko. Direksi analysis, mitigation, and risk profiling. The Board of
bertanggung jawab atas risiko strategis sebagai risk Directors is responsible for strategic risks as primary
owner utama, sementara Departemen Corporate risk owner, while the Corporate Risk & Compliance
Risk & Compliance berperan sebagai risk officer yang Department acts as the risk officer, conducting
melakukan analisis dan pendampingan menyeluruh. the overall analysis and assistance. In the business
Pada tingkat unit bisnis, masing-masing manajer units, each respective manager will act as a risk
bertindak sebagai risk owner dengan koordinasi owner under the common coordination of Risk &
bersama Departemen Corporate Risk & Compliance Compliance Department to determine the mitigation
untuk menetapkan mitigasi dan risk appetite sesuai and risk appetite in accordance with the Board of
arahan Direksi. Directors’ directives.
Perseroan juga terus meningkatkan efektivitas The Company continues improving the effectiveness
manajemen risiko melalui penerapan pendekatan of its risk management by applying the 3 lines of
3 lini pertahanan (three lines of defense/3D), yang defense (3LD) model, consisting of:
terdiri dari:
1. Pertahanan lapis pertama dilaksanakan oleh 1. The first line of defense is carried out by business
unit atau fungsi bisnis yang melakukan aktivitas units or functions that carry out the company’s
operasional perusahaan sehari-hari, yaitu daily operational activities, namely with
dengan lingkungan pengendalian (control a conducive control environment, implementing
environment) kondusif, menerapkan kebijakan risk management policies, considering risk
manajemen risiko, mempertimbangkan faktor factors in every decision, and having effective
risiko di setiap keputusan, serta memiliki internal controls;
pengendalian internal yang efektif;
2. Pertahanan lapis kedua dilaksanakan oleh 2. The second line of defense is carried out by
Departemen Corporate Risk & Compliance, yang Corporate Risk & Compliance Department,
bertanggung jawab untuk mengembangkan responsible for developing and monitoring
dan memantau implementasi manajemen risiko the implementation of the Company’s risk
Perseroan, melakukan pengawasan pelaksanaan management, overseeing the implementation of
fungsi bisnis dalam koridor kebijakan manajemen business functions within the risk management
risiko, memantau dan melaporkan risiko-risiko policies corridor, monitoring and reporting the
Perseroan kepada pemegang akuntabilitas Company’s risks to the highest accountability
tertinggi di Perseroan; dan holder in the Company; and
3. Pertahanan lapis ketiga dilaksanakan oleh 3. The third line of defense is carried out by auditors,
auditor, di mana peran auditor internal maupun both internal auditors and external auditors.
auditor eksternal. Peran auditor internal jauh The role of internal auditors is more intense
lebih intens dalam model 3LD ini. Perannya in this 3LD model. This role includes assessing
206 Laporan Tahunan 2025 Annual Report
Page 209
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
meliputi melakukan kajian dan evaluasi terhadap and evaluating the design, implementing risk
rancang bangun, implementasi manajemen management, and ensuring that the first and
risiko, dan memastikan bahwa pertahanan lapis second line of defense work as expected.
pertama dan lapis kedua berjalan sesuai dengan
yang diharapkan.
Pendekatan 3LD ini memastikan pengelolaan risiko This 3LD approach ensures that risk management
berjalan efektif sekaligus mencerminkan tingkat is running effectively while reflecting the maturity of
kematangan enterprise risk management (ERM). the enterprise risk management (ERM).
Dalam penerapannya, Direksi memainkan peran In the implementation, the Board of Directors has
kunci sebagai pengelola utama risiko, sedangkan a key role as the main risk manager, while the Board
Dewan Komisaris melalui Komite Audit dan Komite of Commissioners through the Audit Committee and
Manajemen Risiko, GCG, dan Investasi, menjalankan Risk Management Committee, GCG, and Investment
fungsi pengawasan terutama pada lapis kedua dan is conducting the supervisory function, mainly on
ketiga. Dengan pendekatan ini, Perseroan berharap the second and third lines. Utilizing this approach,
dapat meningkatkan resiliensi dan efektivitas the Company is hoping to improve resilience and
pengelolaan risiko untuk mendukung keberlanjutan effectiveness of risk management to support
usaha. business sustainability.
Dewan Komisaris
Board of Commissioners
Komite Manajemen Risiko, GCG, dan Investasi Komite Audit
Risk Management, GCG, and Investment Committee Audit Committee
Direksi
Board of Directors
Komponen atau Manajemen Risiko
Audit (Internal dan Eksternal)
Fungsi Unit Bisnis dan Kepatuhan
Audit (Internal and External)
Business Component or Function Risk Management and Compliance
Pertahanan Lapis Pertama Pertahanan Lapis Kedua Pertahanan Lapis Ketiga
First Line of Defense Second Line of Defense Third Line of Defense
• Lingkungan pengendalian yang • Mengembangkan dan memantau • Melakukan review dan evaluasi rancang
kondusif; manajemen risiko perusahaan secara bangun dan implementasi manajemen
• Konsistensi pelaksanaan kebijakan dan keseluruhan; risiko secara keseluruhan; serta
prosedur manajemen risiko; serta • Pengawasan agar fungsi bisnis • Memastikan bahwa pertahanan lapis
• Pengendalian internal yang efektif. melaksanakan kebijakan dan standar kedua berjalan sesuai yang diharapkan.
• Conducive control environment; prosedur manajemen risiko dan • Reviewing and evaluating the overall
• Consistency in the implementation kepatuhan; serta design and implementation of risk
• Memantau dan melaporkan risiko-risiko management; and
of risk management policies and
perusahaan secara keseluruhan. • Ensure that the second line of defense
procedures; and
works as expected.
• Effective internal controls. • Develop and monitor overall enterprise
risk management;
• Supervision so that the business function
implements policies and standard
procedures for risk management and
compliance; and
• Monitor and report overall company risks.
Laporan Tahunan 2025 Annual Report 207
Page 210
Tata Kelola Perusahaan
Corporate Governance
Profil Risiko Risk Profile
Perseroan bersama Entitas Anak telah The Company and its Subsidiaries have identified
mengidentifikasi sejumlah risiko yang berpotensi several risks that potentially affecting the business
memengaruhi kegiatan usaha, sekaligus activities, as well as preparing the mitigation
menetapkan langkah mitigasinya yang dijelaskan measures, as explained in the below table:
sebagai berikut:
Jenis Risiko Mitigasi
Risk Type Mitigation
Risiko Utama yang Berpengaruh Signifikan terhadap Kelangsungan Usaha Perseroan
Main Risks that Have a Significant Influence on the Continuity of the Company’s Business
Risiko ketergantungan pada Kinerja setiap Entitas Anak memiliki pengaruh langsung terhadap kinerja konsolidasian
kegiatan serta pendapatan Perseroan. Oleh karena itu, Perseroan senantiasa menjaga keseimbangan kinerja dengan
dari Entitas Anak. memastikan bahwa penurunan pada 1 Entitas Anak dapat diimbangi oleh peningkatan
kinerja di Entitas Anak lainnya. Pengelolaan keuangan dan operasional dilakukan secara
menyeluruh dan terpadu, sehingga kinerja Perseroan, baik operasional maupun keuangan
dapat terus dimonitor dan dijaga dalam kondisi yang optimal.
Risk of dependence on The performance of each Subsidiary has a direct impact on the Company’s consolidated
the activities and income of performance. Accordingly, the Company consistently maintains a balanced performance
Subsidiaries. by ensuring that any decline in one Subsidiary can be offset by improved performance
in others. Financial and operational management is carried out comprehensively and in
an integrated manner, enabling the Company’s operational and financial performance to
be continuously monitored and maintained in optimal condition.
Risiko Perseroan sebagai Induk Perusahaan
Risk of the Company as the Parent Company
Risiko terkait kebijakan Dalam menghadapi perkembangan pesat industri kelapa sawit dan ketatnya persaingan,
strategis dan rencana Perseroan menempatkan pengelolaan risiko sebagai bagian penting dalam setiap
ekspansi yang dilakukan kebijakan strategis, termasuk akuisisi, ekspansi usaha pinjaman bank, dan keputusan
Perseroan dan Entitas Anak. korporasi lainnya. Setiap langkah strategis dijalankan berdasarkan analisis komprehensif
dan pertimbangan yang matang. Departemen Corporate Risk & Compliance juga secara
berkesinambungan melakukan risk assessment untuk memastikan seluruh kebijakan dapat
diimplementasikan secara efektif dan memberikan hasil terbaik bagi kemajuan Perseroan.
Risks related to strategic In facing the rapid development of the palm oil industry and increasing competition,
policies and expansion the Company regards risk management as an integral part of every strategic policy,
plans carried out by including acquisitions, expansion of bank lending business, and other corporate decisions.
the Company and Each strategic move is undertaken based on comprehensive analysis and prudent
Subsidiaries. consideration. The Corporate Risk & Compliance Department also conducts ongoing risk
assessments to ensure that all policies are implemented effectively and deliver the best
outcomes for the Company’s progress.
Risiko kesalahan dalam Perseroan memandang pengelolaan Entitas Anak sebagai bagian strategis dalam
pengelolaan Entitas Anak. menjaga keberlangsungan usaha. Pengelolaan dilakukan berdasarkan prinsip-prinsip
Best Management Practice industri perkebunan kelapa sawit, menerapkan manajemen
risiko dalam setiap kebijakannya, konsisten menerapkan prinsip GCG, dan pelaksanaan
operasional didasarkan pada sistem, kebijakan, dan prosedur yang berlaku. Pendekatan
ini diharapkan memperkuat kinerja kolektif serta mendukung pertumbuhan berkelanjutan
Perseroan.
Risk of errors in The Company views the management of its Subsidiaries as a strategic component in
the management of ensuring business continuity. Management is carried out based on the Best Management
Subsidiaries. Practices principles in the palm oil plantation industry, applying risk management to every
policy, consistently implementing GCG principles, and ensuring that all operational activities
comply with established systems, policies, and procedures. This approach is expected to
strengthen collective performance and support the Company’s sustainable growth.
208 Laporan Tahunan 2025 Annual Report
Page 211
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Jenis Risiko Mitigasi
Risk Type Mitigation
Risiko terhadap Kelangsungan Usaha Entitas Anak Perseroan
Risks to the Business Continuity of the Company’s Subsidiaries
Risiko fluktuasi harga pasar Perseroan bersama Entitas Anak secara konsisten melakukan berbagai langkah mitigasi
produk kelapa sawit. terhadap fluktuasi harga pasar produk kelapa sawit. Upaya ini dilakukan melalui analisis
komprehensif atas perkembangan harga crude palm oil (CPO), crude palm kernel oil
(CPKO), palm kernel (PK), tandan buah segar (TBS), pergerakan kurs USD, serta dinamika
ekonomi global dan kebijakan negara importir yang menjadi pertimbangan utama dalam
penyusunan strategi pemasaran. Selain itu, Perseroan aktif mengikuti berbagai kegiatan
dan forum dalam lingkup asosiasi maupun nasional untuk memperoleh informasi terkini
mengenai proyeksi harga CPO, sekaligus turut berkontribusi dalam kampanye sawit lestari
guna memperkuat citra positif produk sawit Indonesia.
Dari sisi pengelolaan penjualan, Perseroan dan Entitas Anak menerapkan strategi alokasi
yang seimbang antara penjualan dengan harga spot (current) dan harga forward
(jangka panjang), sebagai langkah antisipatif terhadap potensi kenaikan maupun
penurunan harga di masa mendatang. Dalam kondisi harga pasar yang menguntungkan,
Perseroan juga menjaga prinsip kehati-hatian dengan melakukan pembelanjaan secara
wajar dan menyiapkan buffer keuangan yang memadai untuk menghadapi kemungkinan
penurunan harga, sehingga kegiatan operasional tetap berjalan stabil dan berkelanjutan.
Risk of fluctuations in The Company and its Subsidiaries consistently implement various mitigation measures
the market price of palm oil against fluctuations in the market prices of palm oil products. These efforts are carried out
products. through comprehensive analyses of developments in crude palm oil (CPO), crude palm
kernel oil (CPKO), palm kernel (PK), and fresh fruit bunch (FFB) prices, USD exchange rate
movements, as well as global economic dynamics and policies of importing countries,
which serve as key considerations in formulating marketing strategies. In addition,
the Company actively participates in various industry and national forums to obtain
up-to-date information on CPO price projections, while also contributing to sustainable
palm oil campaigns to strengthen the positive image of Indonesian palm oil products.
In terms of sales management, the Company and its Subsidiaries apply a balanced
allocation strategy between spot (current) price sales and forward (long-term) price
sales, as a precautionary measure against potential future price increases or declines.
In favorable market conditions, the Company also upholds prudence by maintaining
reasonable spending and preparing adequate financial buffers to anticipate possible price
decreases, thereby ensuring stable and sustainable operational activities.
Risiko perubahan kebijakan Kebijakan pemerintah terkait ekspor CPO saat ini, yaitu Peraturan Menteri Keuangan (PMK)
pajak ekspor crude palm oil No. 68 Tahun 2025 tentang Perubahan atas PMK No. 38 tahun 2024 tentang Penetapan
(CPO) dan kebijakan impor. Barang Ekspor yang dikenakan Bea Keluar dan Tarif Bea Keluar, dan Peraturan Menteri
Keuangan (PMK) No. 69 tahun 2025 tentang Tarif Layanan Badan Layanan Umum (BLU)
Badan Pengelola Dana Perkebunan (BPDP). Meskipun pengenaan bea keluar dan
pungutan BPDP dapat memengaruhi pendapatan, namun tarifnya disesuaikan dengan
pergerakan harga CPO, sehingga dampaknya terhadap kondisi keuangan Perseroan dapat
diminimalkan.
Namun demikian, perubahan kebijakan yang mungkin dikeluarkan pemerintah di masa
mendatang tetap menjadi perhatian utama Perseroan. Selain itu, pengenaan pajak impor
atas kebutuhan industri perkebunan kelapa sawit seperti kendaraan, alat berat, suku
cadang, serta pupuk berpotensi meningkatkan beban usaha. Untuk mengantisipasi hal
tersebut, Perseroan secara konsisten menerapkan langkah-langkah efisiensi serta tata
kelola yang baik agar profitabilitas tetap terjaga secara optimal.
Risk of changes in crude Government policies related to CPO exports at present, namely Minister of Finance
palm oil (CPO) export tax Regulation (PMK) No. 68 of 2025 concerning the Amendment to PMK No. 38 of 2024 on
policies and import policies. the Determination of Export Goods Subject to Export Duty and Export Duty Tariffs, and Minister
of Finance Regulation (PMK) No. 69 of 2025 on Service Tariffs of the Public Service Agency
(BLU) of the Oil Palm Plantation Fund Management Agency (BPDP). Although the imposition
of export duty and BPDP levies may affect revenue, the tariffs are adjusted in line with CPO
price movements, thereby minimizing their impact on the Company’s financial condition.
Nevertheless, any future policy changes that may be issued by the government continue
to be a primary concern for the Company. In addition, the imposition of import taxes on
the palm oil plantation industry’s essential needs, such as vehicles, heavy equipment,
spare parts, and fertilizers, may potentially increase operating expenses. To anticipate
this, the Company consistently implements efficiency measures and sound governance
practices to ensure optimal profitability is maintained.
Laporan Tahunan 2025 Annual Report 209
Page 212
Tata Kelola Perusahaan
Corporate Governance
Jenis Risiko Mitigasi
Risk Type Mitigation
Risiko kelalaian dan Dalam menjalankan kegiatan operasionalnya, Entitas Anak berpotensi menghadapi
kegagalan dalam hambatan dalam memperoleh maupun memperpanjang berbagai perizinan usaha,
mendapatkan persetujuan, sertifikasi, izin lingkungan, dan Hak Guna Usaha (HGU) akibat perubahan kebijakan dan
lisensi, registrasi, dan izin regulasi pemerintah. Perseroan memandang perubahan ketentuan tersebut sebagai
bisnis Entitas Anak. bentuk penyesuaian terhadap perkembangan regulasi dan tuntutan tata kelola yang
semakin dinamis.
Sebagai respons, Perseroan dan Entitas Anak senantiasa mengambil langkah proaktif untuk
menyesuaikan diri dengan ketentuan terbaru serta memastikan seluruh proses perizinan
berjalan sesuai peraturan yang berlaku. Upaya ini juga menjadi bagian dari komitmen
Perseroan dalam membangun hubungan yang konstruktif dan harmonis dengan seluruh
pemangku kepentingan, termasuk koperasi petani plasma dan masyarakat sekitar, guna
memastikan keberlangsungan pertumbuhan usaha yang berkesinambungan.
Risk of negligence and In carrying out their operational activities, the Subsidiaries may encounter challenges in
failure to obtain approvals, obtaining or extending various business licenses, certifications, environmental permits,
licenses, registrations, and Right to Cultivate (HGU) titles due to changes in government policies and regulations.
and business permits for The Company views such regulatory changes as a form of adjustment to evolving
Subsidiaries. governance requirements and the increasingly dynamic regulatory landscape.
In response, the Company and its Subsidiaries consistently take proactive measures to adapt
to the latest regulations and ensure that all licensing processes comply with the applicable
laws. These efforts also form part of the Company’s commitment to fostering constructive
and harmonious relationships with all stakeholders, including plasma farmer cooperatives
and surrounding communities, to ensure the continuity of sustainable business growth.
Risiko terkait kewajiban Perseroan dan Entitas Anak memandang pembangunan kebun plasma bukan sekadar
pembangunan kebun kewajiban regulasi, melainkan bentuk kemitraan strategis dengan masyarakat untuk
plasma. menciptakan nilai ekonomi dan sosial yang berkelanjutan. Dengan luas kebun inti
mencapai 64.430 Ha, Perseroan bersama Entitas Anak telah membangun kebun plasma
seluas 12.471 Ha atau sekitar 19,4% dari total areal yang dikelola. Dalam pelaksanaannya,
berbagai tantangan dan hambatan kerap muncul, baik dari aspek teknis maupun sosial.
Namun, Perseroan dan Entitas Anak senantiasa mengedepankan pendekatan kolaboratif
dengan masyarakat serta menjunjung tinggi kepatuhan terhadap hukum dan peraturan
yang berlaku. Langkah ini memastikan hubungan kemitraan yang harmonis dan produktif,
sekaligus mendukung keberlanjutan operasional dan pertumbuhan perusahaan di masa
mendatang.
Risks related to The Company and its Subsidiaries regard the development of plasma plantations not merely
the obligation to develop as a regulatory obligation, but as a form of strategic partnership with local communities
plasma plantations. to create sustainable economic and social value. With a total nucleus plantation area of
64,430 Ha, the Company and its Subsidiaries have developed plasma plantations covering
12,471 Ha, or approximately 19.4% of the total managed area. In practice, various challenges
and obstacles often arise, both from technical and social aspects. Nevertheless, the
Company and its Subsidiaries consistently prioritize a collaborative approach with local
communities while upholding full compliance with applicable laws and regulations. This
approach ensures a harmonious and productive partnership, while also supporting the
sustainability of operations and the Company’s long-term growth.
Risiko perubahan Seiring dengan perkembangan ilmu pengetahuan serta dinamika kebijakan global
kebijakan/peraturan mengenai emisi gas rumah kaca, perubahan iklim, dan deforestasi, Pemerintah terus
pemerintah terkait memperbarui peraturan dan kebijakan terkait pengelolaan lingkungan hidup. Menyikapi
lingkungan hidup. hal tersebut, Perseroan dan Entitas Anak senantiasa bersikap proaktif dengan memastikan
seluruh aktivitas operasional dijalankan sesuai ketentuan yang berlaku. Langkah ini sejalan
dengan misi Perseroan untuk berkomitmen terhadap keberlanjutan lingkungan dan
pemenuhan tanggung jawab kepada seluruh pemangku kepentingan.
Risk of changes in In line with the advancement of scientific knowledge and the evolving global policies on
government greenhouse gas emissions, climate change, and deforestation, the Government continues
policies/regulations related to update regulations and policies related to environmental management. In response,
to the environment. the Company and its Subsidiaries consistently take a proactive stance by ensuring that
all operational activities are carried out in accordance with the prevailing regulations.
This approach aligns with the Company’s mission to remain committed to environmental
sustainability and the fulfillment of responsibilities to all stakeholders.
Risiko terkait moratorium Perubahan kebijakan Pemerintah, termasuk potensi diberlakukannya kembali moratorium
izin pembukaan lahan baru. izin perkebunan kelapa sawit pasca berakhirnya pada tahun 2021, merupakan bagian dari
respons global terhadap isu deforestasi dan keberlanjutan lingkungan. Meski kebijakan
tersebut dapat memengaruhi rencana ekspansi Perseroan, di sisi lain hal ini berpotensi
memperbaiki keseimbangan antara pasokan dan permintaan serta memperkuat posisi
nilai tawar CPO di pasar minyak nabati dunia. Perseroan menanggapinya secara positif
dengan memperkuat efisiensi operasional dan menerapkan prinsip kehati-hatian dalam
setiap rencana akuisisi lahan, sehingga pertumbuhan tetap terjaga secara terukur dan
berkelanjutan.
210 Laporan Tahunan 2025 Annual Report
Page 213
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Jenis Risiko Mitigasi
Risk Type Mitigation
Risks related to Changes in government policy, including the potential reinstatement of the palm oil
the moratorium on new land plantation permit moratorium after its expiration in 2021, form part of the global response
clearing permits. to deforestation and environmental sustainability issues. While such policies may affect
the Company’s expansion plans, they may also help restore balance between supply and
demand and strengthen the bargaining position of CPO in the global vegetable oil market.
The Company views this positively by enhancing operational efficiency and applying
prudence in every land acquisition plan to ensure measured and sustainable growth.
Risiko tumpang tindih Ketidaksinkronan peraturan di sektor pertanahan dan kehutanan antara Pemerintah Pusat
lahan. dan Daerah berpotensi menimbulkan risiko tumpang tindih lahan. Dalam menghadapinya,
Perseroan dan Entitas Anak berkomitmen menjalankan tata kelola yang baik melalui
kepatuhan terhadap seluruh ketentuan perundangan yang berlaku. Perseroan juga secara
aktif menjalin komunikasi dengan instansi terkait, seperti Dinas Perkebunan dan Badan
Pertanahan Nasional (BPN) di Provinsi Kalimantan Timur, guna meminimalkan potensi
sengketa dan memastikan operasional berjalan sesuai ketentuan hukum.
Risk of overlapping land. Regulatory inconsistencies between the Central and Regional Governments in the land and
forestry sectors may pose risks of overlapping land claims. To address this, the Company
and its Subsidiaries are committed to implementing good governance through full
compliance with all applicable laws and regulations. The Company also actively engages
in communication with relevant authorities, such as the Plantation Office and the National
Land Agency (BPN) in East Kalimantan Province, to minimize potential disputes and ensure
that operations proceed in accordance with legal provisions.
Risiko terkait pembatasan Pengaturan penggunaan lahan perkebunan kelapa sawit, dilakukan melalui Peraturan
luas kepemilikan lahan. Pemerintah (PP) No. 26 tahun 2021 tentang Penyelenggaraan Bidang Pertanian, dan
kemudian direvisi dengan PP No. 52 tahun 2023 tentang Perubahan atas PP No. 26
Tahun 2021 yang menetapkan batas maksimum kepemilikan lahan sebesar 100.000 Ha
untuk 1 perusahaan perkebunan secara nasional. Namun ketentuan tersebut tidak berlaku
untuk BUMN dan atau anak perusahaan BUMN. Saat ini, luas lahan yang dikelola Perseroan
masih berada di bawah batas maksimum yang ditetapkan. Kendati demikian, Perseroan
tetap mencermati setiap perkembangan regulasi dan secara terbuka mempersiapkan
langkah strategis apabila terjadi perubahan kebijakan.
Risks related to restriction of Regulations governing the use of oil palm plantation land are stipulated in Government
land ownership. Regulation (PP) No. 26 of 2021 on the Implementation of the Agriculture Sector, later amended
by PP No. 52 of 2023 concerning the Amendment to PP No. 26 of 2021, which sets a maximum
land ownership limit of 100,000 Ha, for a single plantation company at the national level.
However, this provision does not apply to state-owned enterprises (BUMN) or their subsidiaries.
Currently, the plantation area managed by the Company remains below the established
maximum limit. Nevertheless, the Company continues to monitor regulatory developments
and stands ready to prepare strategic measures should any policy changes arise.
Risiko terkait kebijakan Dalam menjalankan kegiatan operasionalnya, Perseroan dan Entitas Anak sangat
pengupahan. bergantung pada efektivitas pengendalian biaya, termasuk di dalamnya biaya tenaga
kerja. Perubahan atau kenaikan upah minimum berpotensi meningkatkan biaya operasional
dan menekan margin keuntungan Perseroan serta Entitas Anak. Namun demikian, melalui
peningkatan sarana, prasarana, dan program pelatihan karyawan, produktivitas tenaga
kerja dapat terus ditingkatkan sehingga dampak kenaikan upah dapat diminimalkan.
Hingga saat ini, penyesuaian upah minimum masih berada dalam batas yang dapat
dikelola dengan baik oleh Perseroan dan Entitas Anak.
Risks related to wage policy. In carrying out its operational activities, the Company and its Subsidiaries rely heavily on
effective cost control, including labor costs. Changes or increases in the minimum wage
may raise operational expenses and put pressure on profit margins. Nevertheless, by
improving facilities, infrastructure, and employee training programs, labor productivity
can be continuously enhanced, thereby minimizing the impact of wage increases.
To date, minimum wage adjustments remain within manageable limits for the Company
and its Subsidiaries.
Risiko atas adanya negative Dalam dinamika perdagangan global, industri kelapa sawit kerap menghadapi kampanye
campaign. negatif, khususnya di Amerika Serikat dan Uni Eropa, yang menyoroti isu deforestasi,
lingkungan, dan kesehatan. Selain faktor tersebut, persaingan dagang antara CPO dan
minyak nabati lain turut memperkuat isu yang berkembang. Perseroan memandang
kondisi ini secara objektif dan terus menjalankan operasional dengan memperhatikan
prinsip keberlanjutan serta kelestarian lingkungan.
Risk of negative campaign. Within the dynamics of global trade, the palm oil industry often faces negative campaigns,
particularly in the United States of America and the European Union, highlighting issues
related to deforestation, the environment, and health. In addition to these factors,
trade competition between CPO and other vegetable oils further amplifies such issues.
The Company views these conditions objectively and continues to operate in accordance
with sustainability and environmental conservation principles.
Laporan Tahunan 2025 Annual Report 211
Page 214
Tata Kelola Perusahaan
Corporate Governance
Jenis Risiko Mitigasi
Risk Type Mitigation
Risiko atas persaingan Meskipun persaingan domestik antar perusahaan kelapa sawit relatif terbatas, Perseroan
usaha. lebih dihadapkan pada persaingan di pasar global dari produsen minyak nabati lain
seperti rapeseed, sunflower seed, soybean, dan peanut. Keunggulan kelapa sawit terletak
pada tingginya produktivitas serta kondisi geografis Indonesia sebagai negara tropis
dengan paparan sinar matahari sepanjang tahun, yang mendukung kontinuitas produksi
dan efisiensi biaya.
Risk on business Although domestic competition among palm oil companies is relatively limited, the Company
competition. primarily faces competition in the global market from other vegetable oil producers such
as rapeseed, sunflower seed, soybean, and peanut. The competitive advantage of palm oil
lies in its high productivity and Indonesia’s geographic condition as a tropical country with
year-round sunlight exposure, supporting production continuity and cost efficiency.
Risiko perubahan harga dan Dalam operasional perkebunan kelapa sawit, perubahan harga dan pasokan bahan baku
pasokan bahan baku. merupakan salah satu faktor risiko yang signifikan. Ketersediaan pupuk, bahan bakar,
kendaraan, alat berat, peralatan, dan suku cadang dengan harga terjangkau menjadi
modal utama untuk menjaga kelancaran produksi. Kenaikan harga bahan baku maupun
fluktuasi harga jual produk kelapa sawit, termasuk dampak konflik perang dagang dan
perlambatan ekonomi global pada tahun 2025 dapat memengaruhi arus kas Perseroan
dan Entitas Anak. Namun, melalui penerapan langkah efisiensi, peningkatan produktivitas,
dan manajemen kas yang konservatif, Perseroan mampu menjaga stabilitas operasional
dan kinerja keuangan, sehingga fluktuasi harga tidak mengganggu keberlanjutan usaha.
Risk of changes in price and In palm oil plantation operations, changes in the prices and availability of raw materials
supply of raw materials. represent a significant risk factor. The availability of fertilizers, fuel, vehicles, heavy equipment,
tools, and spare parts at affordable prices is essential to maintaining smooth production.
Increases in raw material prices as well as fluctuations in the selling prices of palm-oil
products, including the impact of trade-war conflicts and the global economic slowdown
in 2025, may affect the cash flows of the Company and its Subsidiaries. However, through
efficiency measures, productivity improvements, and conservative cash management,
the Company has been able to maintain operational and financial stability, ensuring that
price fluctuations do not disrupt business sustainability.
Risiko perubahan iklim. Perubahan iklim ekstrem, seperti El Niño dan La Niña, menjadi risiko yang diantisipasi
Perseroan dan Entitas Anak melalui pengelolaan air dan tanah yang cermat. Pada musim
kemarau panjang (El Niño), langkah mitigasinya meliputi pengurangan evaporasi dengan
aplikasi janjang kosong dan kompos serta pembuatan rorak untuk menampung air
hujan. Pada musim hujan panjang (La Niña), risiko ditangani dengan perbaikan drainase
dan manajemen air yang terstruktur, menjaga keseimbangan lahan dan kelancaran
operasional.
Climate change risks. Extreme climate changes, such as El Niño and La Niña, pose risks anticipated by the Company
and its Subsidiaries through careful water and soil management. During prolonged dry
seasons (El Niño), mitigation measures include reducing evaporation by applying empty
fruit bunches and compost, as well as constructing roraks (water infiltration pits) to collect
rainwater. During extended rainy seasons (La Niña), risks are managed through improved
drainage systems and structured water management to maintain land balance and ensure
smooth operations.
Risiko serangan hama dan Dalam rangka menjalankan Kebijakan Sawit Lestari, Perseroan dan Entitas Anak menekankan
penyakit pada tanaman pendekatan ekologis dalam pengendalian hama yang berpotensi merusak tanaman
perkebunan milik Perseroan kelapa sawit. Program pengendalian hama terpadu diterapkan dengan memanfaatkan
dan Entitas Anak. musuh atau predator alami dari hama tertentu, sehingga penggunaan pestisida kimia
dapat diminimalkan. Perseroan dan Entitas Anak terus mengeksplorasi potensi musuh
alami baru untuk mengendalikan organisme pengganggu tanaman, menempatkan teknik
biologis sebagai prioritas, sementara pestisida hanya digunakan sebagai langkah terakhir.
Risks of pest and disease In implementing the Sustainable Palm Oil Policy, the Company and its Subsidiaries
attacks on plantation crops emphasize an ecological approach to pest control that may threaten palm oil crops.
owned by the Company and An integrated pest management program is applied by utilizing natural enemies or
its Subsidiaries. predators of specific pests, thereby minimizing the use of chemical pesticides. The Company
and its Subsidiaries continue to explore the potential of new natural predators to control
plant pests, prioritizing biological techniques while reserving pesticide use as a last resort.
Risiko kompetensi dan Dalam menghadapi persaingan yang semakin ketat untuk memperoleh tenaga kerja yang
kemampuan karyawan. kompeten, Perseroan dan Entitas Anak mengelola risiko ini dengan memperbaiki iklim kerja
serta meningkatkan program pelatihan di seluruh lini manajemen, termasuk karyawan,
staf, dan manajer.
Risk of employee In facing increasing competition to acquire competent labor, the Company and its
competence and capability. Subsidiaries manage this risk by improving the work environment and enhancing training
programs across all management levels, including employees, staff, and managers.
212 Laporan Tahunan 2025 Annual Report
Page 215
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Jenis Risiko Mitigasi
Risk Type Mitigation
Risiko perselisihan Seiring meningkatnya aspirasi, keterbukaan, dan tuntutan hidup, Perseroan dan Entitas
perburuhan atau Anak menghadapi potensi risiko berupa perselisihan buruh, konflik sosial, tuntutan hukum,
perubahan undang-undang dan gangguan keamanan. Untuk mengelola risiko tersebut, Perseroan dan Entitas Anak
ketenagakerjaan, konflik senantiasa menjalin hubungan harmonis dengan seluruh pemangku kepentingan,
sosial, dan gangguan termasuk buruh dan masyarakat sekitar, mematuhi seluruh ketentuan dan peraturan yang
keamanan. berlaku, serta menerapkan prinsip tata kelola perusahaan yang baik.
Risk of labor disputes or As aspirations, transparency, and living standards rise, the Company and its Subsidiaries
changes to labor laws, face potential risks such as labor disputes, social conflicts, legal claims, and security
social conflicts and security disturbances. To manage these risks, the Company and its Subsidiaries consistently
disturbances. maintain harmonious relationships with all stakeholders, including workers and surrounding
communities, comply with all applicable laws and regulations, and uphold the principles of
good corporate governance.
Risiko perubahan teknologi. Dalam rangka meningkatkan efisiensi dan efektivitas operasional, Perseroan dan
Entitas Anak terus mengikuti perkembangan teknologi, baik pada sistem pelaporan dan
administrasi maupun pada inovasi teknologi di bidang perkebunan secara umum.
Technology change risks. To enhance operational efficiency and effectiveness, the Company and its Subsidiaries
continuously keep pace with technological developments, both in reporting and
administrative systems as well as in plantation technology innovations in general.
Risiko ketidakcukupan Sejalan dengan praktik industri perkebunan dan asuransi, Perseroan dan Entitas Anak
asuransi yang dimiliki berupaya melakukan penutupan asuransi. Meski demikian, risiko kerugian akibat
Perseroan dan Entitas Anak. kekurangan cakupan asuransi, termasuk yang timbul dari force majeure, dimitigasi melalui
self-insurance dan perluasan pertanggungan asuransi.
Risk of insufficiency of In line with plantation and insurance industry practices, the Company and its Subsidiaries
insurance owned by seek to obtain adequate insurance coverage. Nevertheless, the risk of losses arising from
the Company and its insufficient insurance coverage, including those resulting from force majeure events,
Subsidiaries. is mitigated through self-insurance and expanded insurance protection.
Risiko Umum
General Risks
Risiko atas kondisi Sebagai komoditas yang diperdagangkan secara global, harga CPO dan produk kelapa
perekonomian makro dan sawit dipengaruhi oleh kondisi ekonomi dunia, termasuk konflik Rusia-Ukraina, perlambatan
global. pertumbuhan ekonomi, inflasi, dan resesi. Kelapa sawit memiliki keunggulan kompetitif dan
komparatif dibandingkan minyak nabati lainnya, sehingga melalui peningkatan efisiensi
operasional dan manajemen keuangan yang konservatif, Perseroan diharapkan mampu
menghadapi fluktuasi pasar dengan baik.
Risks on macroeconomic As a globally traded commodity, CPO and palm oil product prices are influenced by global
and global conditions. economic conditions, including the Russia–Ukraine conflict, economic slowdown, inflation,
and recession. Palm oil possesses both competitive and comparative advantages over
other vegetable oils; therefore, through improved operational efficiency and conservative
financial management, the Company is expected to effectively navigate market fluctuations.
Risiko kepatuhan Perseroan dan Entitas Anak senantiasa mematuhi seluruh peraturan yang berlaku serta
terhadap peraturan mengkaji setiap peraturan baru yang berpotensi berdampak negatif terhadap operasional.
perundang-undangan yang Melalui Departemen Legal dan Hubungan Pemangku Kepentingan, Perseroan dan Entitas
berlaku terkait dengan Anak melakukan komunikasi aktif dengan konsultan hukum dan instansi pemerintah untuk
bidang usaha. memastikan penerapan langkah-langkah yang tepat, sehingga kepatuhan terhadap
peraturan perundang-undangan di bidang perkebunan dan pengolahan kelapa sawit
selalu terjaga.
Risk of compliance with The Company and its Subsidiaries consistently comply with all applicable regulations
applicable laws and and review any new regulations that may have a potential adverse impact on operations.
regulations related to Through the Legal and Stakeholder Relations Department, the Company and its Subsidiaries
the business sector. maintain active communication with legal consultants and government authorities to
ensure the implementation of appropriate measures, thereby maintaining full compliance
with laws and regulations in the plantation and palm oil processing sectors.
Risiko perubahan nilai tukar Fluktuasi nilai tukar valuta asing berpotensi memengaruhi pendapatan dan beban
mata uang asing. Perseroan serta Entitas Anak. Namun, karena Perseroan dan Entitas Anak tidak memiliki
eksposur pinjaman dalam valuta asing, risiko ini dapat dikelola secara efektif oleh Perseroan.
Risk of changes in foreign Fluctuations in foreign exchange rates may affect the revenues and expenses of
currency exchange rates. the Company and its Subsidiaries. However, since the Company and its Subsidiaries do not
have exposure to foreign currency-denominated loans, this risk can be effectively managed
by the Company.
Laporan Tahunan 2025 Annual Report 213
Page 216
Tata Kelola Perusahaan
Corporate Governance
Jenis Risiko Mitigasi
Risk Type Mitigation
Risiko kebijakan Saat ini, negara pengimpor utama produk kelapa sawit telah bergeser dari Amerika Serikat
negara-negara importir dan Uni Eropa ke berbagai negara di Asia, seperti India, Pakistan, dan China. Kebijakan dan
produk crude palm oil tuntutan yang lebih ketat dari Amerika Serikat dan Uni Eropa menyebabkan penurunan
(CPO). permintaan dari wilayah tersebut. Meski demikian, Perseroan dan Entitas Anak tetap
berupaya memenuhi standar internasional melalui sertifikasi yang diakui, guna menjaga
akses pasar dan reputasi produk.
Policy risk of countries At present, the main importing countries of palm oil products have shifted from the United
importing crude palm oil States of America and the European Union to various Asian nations, including India,
(CPO) products. Pakistan, and China. Stricter policies and requirements from the United States of America
and the European Union have led to a decline in demand from those regions. Nevertheless,
the Company and its Subsidiaries continue to uphold international standards through
recognized certifications to maintain market access and product reputation.
Risiko tuntutan hukum. Perseroan dan Entitas Anak senantiasa mematuhi seluruh kewajiban hukum, perjanjian, dan
perikatan yang dimiliki, serta melaksanakan tanggung jawab terhadap seluruh pemangku
kepentingan, termasuk Pemerintah, karyawan, pemasok, pembeli, dan masyarakat di area
operasional. Langkah ini dilakukan untuk mencegah potensi gugatan atau tuntutan dari
pihak lain.
Risk of lawsuits. The Company and its Subsidiaries consistently comply with all legal obligations,
agreements, and commitments, and fulfill their responsibilities to all stakeholders, including
the Government, employees, suppliers, buyers, and communities within operational areas.
These measures are implemented to prevent potential claims or lawsuits from third parties.
Risiko bagi Investor
Risk for Investors
Risiko likuiditas saham. Melalui pengelolaan bisnis CPO yang efisien dan kepatuhan terhadap regulasi, Perseroan
dan Entitas Anak mampu mempertahankan kinerja usaha dan keuangan yang baik. Kondisi
ini mendukung likuiditas saham Perseroan tetap sehat di pasar modal.
Risk of stock liquidity. Through efficient management of the CPO business and adherence to regulations,
the Company and its Subsidiaries have been able to sustain sound business and financial
performance. This condition supports the continued liquidity of the Company’s shares in
the capital market.
Risiko harga saham yang Pergerakan harga saham memang bersifat fluktuatif, namun sebagai Perseroan yang
dapat berfluktuasi. menerapkan tata kelola perusahaan yang baik, setiap pergerakan harga saham yang tidak
wajar dapat diantisipasi melalui mekanisme yang tersedia.
Risk of fluctuating stock Although share price movements are inherently volatile, as a Company that upholds good
price. corporate governance principles, any unusual fluctuations in share price can be anticipated
through available mechanisms.
Risiko kemampuan Berdasarkan data historis Perseroan, meliputi fluktuasi harga produk, penjualan, dan
Perseroan untuk membayar biaya usaha, Perseroan memproyeksikan bisnis CPO tetap menguntungkan, sehingga
dividen di kemudian hari. pembayaran dividen dapat dijalankan.
Risk of the Company’s Based on the Company’s historical data, including fluctuations in product prices, sales, and
ability to pay dividends in operating expenses, the Company projects that the CPO business will remain profitable,
the future. thereby enabling the distribution of dividends.
Risiko penjualan saham Pengelolaan Perseroan yang profesional, transparan, dan konservatif tercermin dari kinerja
di masa depan dapat usaha dan keuangan yang positif, sehingga aktivitas pasar saham Perseroan diperkirakan
memengaruhi harga saham berdampak positif terhadap harga sahamnya.
Perseroan.
Risk of selling shares in The Company’s professional, transparent, and prudent management is reflected in its
the future may affect strong business and financial performance, which is expected to have a positive impact on
the Company’s share price. the Company’s share price activity in the capital market.
Evaluasi terhadap Efektivitas Evaluation of the Effectiveness of
Manajemen Risiko Risk Management
Untuk memastikan manajemen risiko tetap efektif, The Company carries out regular evaluation to
Perseroan melakukan evaluasi secara berkala. ensure that the risk management remains effective.
Evaluasi ini dilakukan dengan keterlibatan aktif The Board of Directors, Risk & Compliance Department,
Direksi, Departemen Corporate Risk & Compliance, and Internal Audit Unit are actively involved in this
dan Unit Audit Internal, serta berada di bawah evaluation, under the supervision of the Board
pengawasan Dewan Komisaris dan komite terkait. of Commissioners and relevant committees.
214 Laporan Tahunan 2025 Annual Report
Page 217
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Proses ini menjadi fondasi penting dalam The evaluation is a key foundation of continuous
penyempurnaan berkelanjutan, guna memastikan improvement, ensuring the risk management
manajemen risiko tetap relevan, adaptif, dan remains relevant, adaptive, and provide real impacts
memberikan dampak nyata bagi keberlanjutan to business continuation.
usaha.
Pernyataan Dewan Komisaris Statement of the Board of
dan Direksi atas Kecukupan Commissioners and the Board of
Manajemen Risiko Directors on Adequacy of
Risk Management
Pada tahun 2025, Dewan Komisaris dan Direksi In 2025, the Board of Commissioners and the Board
secara aktif melakukan peninjauan atas efektivitas of Directors actively reviewed the effectiveness
pengelolaan risiko Perseroan. Hasil evaluasi of the Company’s risk management. Assessment
menunjukkan bahwa penerapan sistem manajemen result show the risk management had been
risiko telah berjalan baik, konsisten dengan kebijakan well-implemented, consistent with the internal
internal, serta sejalan dengan prinsip tata kelola yang policies, as well as in line with applicable governance
berlaku. Selama periode tersebut, tidak terdapat policy. During the period, there was no material risk
risiko material yang berpotensi mengganggu kinerja that potentially disrupting either the operational or
operasional maupun keuangan. Berbagai potensi financial performance. Various potential risks have
risiko berhasil diminimalisasi melalui penerapan been minimized through the implementation of timely
strategi mitigasi yang tepat waktu dan efektif. and effective mitigation measures. Thus, the Board of
Dengan demikian, Dewan Komisaris dan Direksi Commissioners and the Board of Directors consider
menilai bahwa pengelolaan risiko Perseroan telah the Company’s risk management is adequate and
memadai serta mampu mendukung pencapaian capable of supporting the achievement of long-term
tujuan usaha jangka panjang, sekaligus menjadi business objectives, as well as providing the basis for
dasar untuk penguatan berkelanjutan di masa a continuous enforcement in the future.
mendatang.
Perkara Penting dan Sanksi Administratif
Important Cases and Administrative Sanctions
Sepanjang tahun 2025, Perseroan beserta Entitas In 2025, the Company and its Subsidiaries,
Anak, seluruh organ perusahaan, dan karyawan all Company organs, and employees faced
tidak menghadapi perkara hukum maupun sanksi no legal case or administrative sanction that
administratif yang memengaruhi operasional dan affected the operations and reputation. It reflects
reputasi. Kondisi tersebut mencerminkan komitmen the commitment uphold by the Company in
Perseroan dalam menjaga tingkat kepatuhan maintaining compliance with internal policies or
terhadap kebijakan internal maupun peraturan the applicable regulations.
perundang-undangan yang berlaku.
Laporan Tahunan 2025 Annual Report 215
Page 218
Tata Kelola Perusahaan
Corporate Governance
Etika dan Perilaku
Ethics and Behavior
Sebagai wujud komitmen terhadap praktik usaha In realizing its commitment to an ethical business
yang beretika, Perseroan telah menyusun dan practice, the Company has prepared and established
menetapkan Pedoman Etika dan Perilaku sebagai a Code of Ethics and Conduct as guidance for
acuan bagi Dewan Komisaris, Direksi, dan karyawan the Board of Commissioners, the Board of Directors,
(seluruh insan) Perseroan dalam bertindak secara and employees (all personnel) of the Company
profesional, akuntabel, serta mematuhi ketentuan to act in a professional and accountable
hukum yang berlaku. Pedoman ini ditetapkan pada manner, following the applicable legal provisions.
24 November 2023 dan dipublikasikan melalui situs This guideline was enacted on 24 November 2023
web Perseroan sebagai bagian dari keterbukaan and published through the Company’s website as
informasi kepada pemangku kepentingan. a part of transparency to the stakeholders.
Pokok-Pokok Etika dan Perilaku Principles of Ethics and Behavior
Pedoman Etika dan Perilaku berisi ketentuan The Code of Ethics and Behavior covers the business
mengenai etika bisnis dan etika perilaku, dengan ethics and ethical behavior, as outlined below:
rincian sebagai berikut:
1. Etika Bisnis 1. Business Ethics
Memuat penjelasan tentang nilai dan norma Contains a clarification of the values and norms
yang menjadi acuan bagi setiap insan intended as policy for every company personnel
perusahaan untuk berperilaku dengan etika to adhere to business ethics based on GCG
bisnis berdasarkan prinsip-prinsip GCG dalam principles while conducting their business
menjalankan kegiatan usahanya sehingga activities, thus ingraining these principles into
menjadi bagian dari budaya Perseroan. Adapun the Company’s culture. The aspects governed by
hal yang diatur dalam etika bisnis, terdiri dari: business ethics include:
a. Terjadinya benturan kepentingan (conflict of a. Addressing conflicts of interest within
interest) di lingkungan Perseroan; the Company;
b. Kepatuhan terhadap hukum dan peraturan b. Ensuring compliance with laws and
perundang-undangan; regulations;
c. Pemberian dan penerimaan hadiah, donasi, c. Managing the giving and receiving of gifts,
gratifikasi, dan suap; donations, gratuities, and bribes;
d. Kerahasiaan informasi oleh insan perusahaan; d. Upholding the confidentiality of information
serta by company personnel; and
e. Kepedulian terhadap keselamatan dan e. Demonstrating concern for occupational
kesehatan kerja serta lingkungan hidup. safety, health, and the environment.
2. Etika Kerja 2. Ethical Behavior
Membahas mengenai nilai dan norma yang Discusses the values and norms designed as
menjadi acuan bagi setiap insan perusahaan a guide for each company employee to uphold
agar dapat menjaga etika yang baik dan ethical conduct and contribute to the realization
mampu mendukung Visi dan Misi Perseroan of the Company’s Vision and Mission, grounded
berdasarkan prinsip GCG dalam menjalankan in GCG principles, throughout all activities within
segala aktivitasnya, baik di dalam maupun di and outside the Company’s sphere. The aspects
luar lingkungan Perseroan. Adapun hal yang governed by work ethics include:
diatur dalam etika kerja, terdiri dari:
a. Hubungan dengan sesama karyawan dan a. Interaction with fellow employees and
atasan; superiors;
b. Menjaga kerahasiaan informasi Perseroan; b. Maintaining confidentiality of Company’s
information;
216 Laporan Tahunan 2025 Annual Report
Page 219
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
c. Menjaga dan penggunaan aset Perseroan; c. Maintaining and using the Company’s assets;
d. Penyampaian keluhan kerja; d. Lodging work-related grievances;
e. Perlakukan setara yang berkeadilan dan e. Ensuring equal treatment and prohibiting
larangan diskriminasi; discrimination;
f. Berbicara di publik dan permintaan informasi; f. Addressing public speaking and handling
information requests;
g. Menjaga nama baik perusahaan; g. Preserving the good name of the company;
h. Anti-korupsi dan anti-pencucian uang; h. Anti-corruption and anti-money laundering;
i. Informasi rahasia, termasuk informasi orang i. Confidential information, including insider
dalam (insider trading); trading;
j. Kegiatan politik; j. Political activities;
k. Penegakan dan pelaporan; k. Enforcement and reporting;
l. Keselamatan, keamanan, dan kesehatan l. Occupational safety, security, and health; and
kerja; serta
m. Tempat kerja bebas narkoba, minuman keras, m. A workplace that prohibits drugs, alcohol,
perjudian, merokok, dan senjata. gambling, smoking, and weapons.
3. Etika terhadap Pihak Luar 3. Ethics towards External Parties
Memuat penjelasan nilai dan norma yang Includes an explanation of the values and norms
menjadi panduan bagi setiap insan perusahaan that direct all company employees in their
dalam melakukan interaksi dengan pemangku interactions with stakeholders who intersect with
kepentingan yang bersinggungan dengan the course of the Company’s business. The ethical
jalannya bisnis Perseroan. Adapun hal yang considerations pertaining to engagements with
diatur dalam etika terhadap pihak luar, terdiri external parties consist of:
dari:
a. Hubungan dengan Pemegang Saham; a. Interactions with Shareholders;
b. Saling menghormati, menghargai b. Cultivating mutual respect, embracing
keanekaragaman, dan mempromosikan diversity, and fostering a culture of
budaya inklusivitas dengan masyarakat dan inclusiveness within the local community and
lingkungan sekitar; environment;
c. Hubungan dengan pemerintah baik, di tingkat c. Engaging with governmental authorities, both
pusat dan daerah, yang berkaitan dengan at the central and local levels, in connection
kegiatan usaha Perseroan; with the Company’s business activities;
d. Membina hubungan profesional dengan d. Nurturing professional connections with
kreditur Perseroan; the Company’s creditors;
e. Menjalin hubungan profesional, setara, dan e. Cultivating professional, equitable, and
saling menguntungkan dengan mitra usaha mutually advantageous relationships with
dan bisnis; business partners;
f. Mendukung iklim usaha yang baik dengan f. Promoting a positive business climate with
pesaing; competitors;
g. Menjalin hubungan baik dan bertanggung g. Cultivating positive and responsible
jawab dengan media massa; serta connections with the mass media; and
h. Membangun sinergi dengan Entitas Anak. h. Creating synergy with Subsidiaries.
Sosialisasi serta Upaya Penegakan dan Dissemination and Efforts to Enforce
Pelaporan Etika dan Perilaku and Report on Ethics and Behavior
Perseroan secara aktif menyosialisasikan Pedoman The Company is actively disseminating the Code of
Etika dan Perilaku melalui pelatihan, workshop, serta Ethics and Behavior through trainings, workshops,
media komunikasi internal. Sebagai wujud komitmen and internal communication media. As a form of
terhadap integritas, setiap organ Perseroan commitment to integrity, every Company organ
diwajibkan menandatangani Pakta Integritas is required to sign an Integrity Pact, containing
dengan pernyataan sebagai berikut: the following statement:
Laporan Tahunan 2025 Annual Report 217
Page 220
Tata Kelola Perusahaan
Corporate Governance
1. Berkomitmen untuk melaksanakan segala 1. Commit to carry out all work responsibilities in
tanggung jawab pekerjaan secara profesional, a professional manner, including maintaining
termasuk menjaga nama baik Perseroan dan the Company’s positive image and maintaining
menjaga suasana kerja tetap harmonis dengan a harmonious work atmosphere by implementing
mengimplementasikan perilaku yang sesuai behavior that is in accordance with
dengan Nilai-Nilai Perusahaan; the Company’s Values;.
2. Melaksanakan seluruh tugas dan tanggung 2. Carrying out all duties and responsibilities
jawab dengan memberi lebih dari yang diharap by providing more than expected in any
di situasi apa pun dengan ketulusan serta situation with sincerity and continue to innovate
tetap berinovasi secara berkelanjutan untuk on an ongoing basis to provide the best results for
memberikan hasil terbaik bagi Perseroan; the Company;
3. Dalam melaksanakan tugas, akan 3. In carrying out the duties, will prioritize and uphold
mengutamakan dan menjunjung tinggi the interests of the Company over personal,
kepentingan Perseroan daripada kepentingan group, or class interests;
pribadi, kelompok, atau golongan;
4. Menjunjung tinggi dan menjaga kehormatan 4. Upholding and maintaining the honor of
Perseroan dengan melakukan tindakan-tindakan the Company by carrying out honest and
yang jujur dan transparan, termasuk tidak transparent actions, including not committing
melakukan perbuatan korupsi, kolusi, nepotisme, acts of corruption, collusion, nepotism, and
dan asusila di lingkungan Perseroan; immorality within the Company;
5. Tidak akan menerima atau memaksa seseorang 5. Will not accept or force someone to give
untuk memberikan sesuatu yang penerimaan something, where such acceptance or gift is
atau pemberian tersebut terkait dengan jabatan related to position or will be affecting obligations
atau akan memengaruhi kewajiban terhadap to the Company;
Perseroan;
6. Tidak melakukan segala bentuk usaha yang 6. Will not do any form of business that may have
dapat berdampak atau menimbulkan konflik an impact or cause a conflict of interest with
kepentingan dengan kepentingan Perseroan, the interests of the Company, including controlling
termasuk menguasai sebagian atau seluruh jenis part or all types of economic businesses related
usaha ekonomi yang terkait di area Perseroan to the Company’s area on behalf of anyone
dengan atas nama siapa pun tanpa terkecuali; without exception; and
serta
7. Bersedia diberikan sanksi sesuai dengan peraturan 7. Willing to receive sanctions in accordance with
perundang-undangan ketenagakerjaan, perdata applicable labor, civil and/or criminal laws and
dan/atau pidana yang berlaku apabila melakukan regulations if a violation is committed.
pelanggaran.
Perseroan berkomitmen menciptakan budaya The Company is committed to creating an ethical
kerja yang etis dan terbuka dengan menyediakan and open work culture by providing a reporting
sistem pelaporan sebagai sarana bagi karyawan system to facilitate any employee or stakeholders
maupun pemangku kepentingan untuk melaporkan to report any alleged violation of ethics or behavior.
dugaan pelanggaran etika atau perilaku. Sistem This system is managed transparently, backed
ini dikelola secara transparan dengan dukungan by verifiable evidences, and aimed to safeguard
bukti yang dapat diverifikasi, serta ditujukan untuk the compliance to applicable internal guidelines and
menjaga kepatuhan terhadap pedoman internal regulations. The report can be submitted directly to:
dan peraturan yang berlaku. Pelaporan dapat
disampaikan secara langsung kepada:
1. Sekretaris Perusahaan (Corporate Secretary); 1. Corporate Secretary;
2. Atasan di perusahaan; 2. Immediate superiors within the company;
3. Kontak pengaduan; serta 3. Designated complaint contacts; and
4. Dewan Komisaris. 4. Board of Commissioners.
218 Laporan Tahunan 2025 Annual Report
Page 221
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Jenis laporan yang diterima Perseroan adalah The Company is receiving report submitted honestly,
laporan yang disampaikan secara jujur, disertai bukti along with accountable evidences, and without the
yang dapat dipertanggungjawabkan, serta tidak intention to defame others. Every report submitted
bertujuan merugikan pihak lain. Setiap pengaduan must be accompanied with the reporter identity
wajib mencantumkan identitas pelapor dan bukti and clear evidence of the violation. All of the reports
pelanggaran yang jelas. Seluruh laporan akan will be objectively processed in line with the set
diproses secara objektif sesuai dengan prosedur procedure, while maintaining confidentiality and
yang berlaku, dengan tetap menjaga kerahasiaan provide protection to the reporter against any
serta memberikan perlindungan kepada pelapor potential pressure or intimidation.
dari potensi tekanan maupun intimidasi.
Apabila laporan terbukti benar, Manajemen akan If the report is proven to be true, the Management
menindaklanjutinya melalui pemberian sanksi will follow it up through provision of sanction
sesuai tingkat pelanggaran yang dilakukan. commensurate to the level of the violation. Types of
Jenis-jenis sanksi yang berlaku di Perseroan sanctions applicable in the Company is outlined as
diuraikan sebagai berikut: follows:
1. Sanksi bagi karyawan yang melakukan 1. Sanctions for employees who commit
pelanggaran diputuskan oleh atasan violations are decided by the direct supervisor
langsung atau Direksi sesuai dengan tingkat or the Board of Directors according to
pelanggarannya setelah mendapat laporan the level of the violation after receiving a report
atas pelanggaran yang dilakukan oleh karyawan on the violation committed by the employee
bersangkutan; concerned;
2. Direksi memberikan arahan atas tindakan 2. The Board of Directors provides directions
pembinaan, sanksi disiplin, dan/atau tindakan for coaching actions, disciplinary sanctions,
lainnya, serta pencegahan yang harus and/or other actions, as well as prevention that
dilaksanakan oleh atasan langsung di lingkungan must be carried out by the direct supervisor
masing-masing; in their respective environment;
3. Sanksi bagi Direksi yang melakukan pelanggaran 3. Sanctions for Board of Directors who commit
diputuskan oleh Dewan Komisaris; violations are decided by the Board of
Commissioners;
4. Sanksi bagi Dewan Komisaris yang melakukan 4. Sanctions for the Board of Commissioners
pelanggaran diputuskan oleh Pemegang Saham; who commit violations are decided by
serta the Shareholders; and
5. Bila mitra kerja atau pemangku kepentingan yang 5. If a work partner or stakeholder commits
melakukan pelanggaran, maka akan dikenakan a violation, then the provisions as stated in
ketentuan sebagaimana yang tertuang dalam the contract will be imposed. If it is related to
kontrak. Apabila terkait dengan tindak pidana, a criminal act, it can be forwarded to the authorities.
dapat diteruskan ke pihak yang berwajib.
Laporan Pelanggaran Etika dan Reports of Ethics and Behavior
Perilaku Violations
Sepanjang tahun 2025, karyawan Perseroan dan Throughout 2025, the Company and Subsidiaries
Entitas Anak senantiasa mematuhi kebijakan yang always adhere the applicable policies. With this
berlaku. Atas komitmen tersebut, Perseroan tidak strong commitment, the Company received no
menerima laporan pelanggaran etika maupun report of violation of ethics and behavior during
perilaku selama periode tersebut. the period.
Laporan Tahunan 2025 Annual Report 219
Page 222
Tata Kelola Perusahaan
Corporate Governance
Program Kepemilikan Saham oleh
Manajemen dan/atau Karyawan
Share Ownership Program by Management and/or Employees
Pada tahun 2021, Perseroan menetapkan In 2021, the Company set out the Management
Management and Employee Stock Option Program and Employee Stock Option Program (MESOP)
(MESOP) untuk mempererat hubungan sekaligus as an effort to boost employee engagement
meningkatkan motivasi karyawan. Program ini and motivation. This program is implemented
ditetapkan melalui Keputusan Sirkuler Pemegang by referring to the Circular Resolution of
Saham sebagai pengganti RUPS Luar Biasa tanggal Shareholders in lieu of the Extraordinary GMS dated
19 November 2021, serta Surat Keputusan Direksi 19 November 2021 and the Board of Directors Decree
No. 003/SK-DIR/TPA/XI/2022 tentang Perubahan No. 003/SK-DIR/TPA/XI/2022 on Amendments to
Pelaksanaan Pemberian Hak Opsi Pembelian the Implementation of Share Purchase Option
Saham bagi Manajemen dan Karyawan PT Teladan Granting Program for the Management and
Prima Agro Tbk. Jumlah saham yang dialokasikan Employees of PT Teladan Prima Agro Tbk.
mencapai 1% dari total saham yang ditempatkan The allocated shares is 1% of total issued and fully
dan disetor penuh pada saat penawaran umum paid shares during the initial public offering (IPO)
perdana (IPO), yaitu sebanyak-banyaknya or a maximum of 130,773,000 new shares.
130.773.000 saham baru.
Pada tahun 2022, Perseroan melakukan kajian In 2022, the Company conducted a study and
dan peninjauan ulang terhadap Program MESOP. reviewed the MESOP Program. The result was outlined
Hasilnya dituangkan dalam Surat Keputusan Direksi in Board of Directors Decree No. 003/2022, adjusted
No. 003/2022, yang menyesuaikan struktur dan to the previous structure and provision (Board of
ketentuan sebelumnya (Surat Keputusan Direksi Directors Decree No. 05/2021), with the following
No. 05/2021), dengan pertimbangan strategis strategic considerations:
sebagai berikut:
1. Perseroan menilai terdapat sejumlah karyawan 1. The Company views that there are a number of
yang berhak untuk mendapatkan alokasi Program employees who are entitled to receive MESOP
MESOP, yang akan memasuki usia pensiun pada Program allocation, who will enter retirement
periode tahun 2024-2025. Penyesuaian Program age in 2024-2025 period. Adjustment of
MESOP Perseroan diharapkan dapat memberikan the Company’s MESOP Program is expected
keuntungan optimal untuk dinikmati oleh to provide optimal benefits to be enjoyed
karyawan yang memasuki masa pensiun by employees who are entering retirement age
tersebut sebagai penghargaan masa kerja dan as a reward for their years of service and loyalty
bakti kepada Perseroan; to the Company;
2. Perseroan akan memperluas kriteria peserta 2. The Company will expand the criteria for MESOP
Program MESOP. Perseroan bermaksud memberi Program participants. The Company intends to
kesempatan kepada karyawan kunci yang provide opportunities for key employees who
bergabung sebelum dan sesudah IPO untuk joined before and after the IPO to participate
mengikuti Program MESOP guna meningkatkan in the MESOP Program in order to increase their
rasa memiliki (sense of belonging) kepada sense of belonging to the Company; and
Perseroan; serta
3. Pemberian program kepemilikan saham 3. Providing a share ownership program to
kepada karyawan kunci diharapkan akan lebih key employees is expected to further push
mendorong transformasi Perseroan dalam the Company’s transformation in the first 2 years
2 tahun awal agar lebih optimal. to make it more optimal.
Peserta Program MESOP meliputi: Participants of the MESOP Program include:
1. Dewan Komisaris, kecuali Komisaris Independen; 1. Board of Commissioners, except for Independent
Commissioners;
220 Laporan Tahunan 2025 Annual Report
Page 223
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
2. Anggota Direksi yang menjabat pada saat 2. Members of the Board of Directors who were in
penerbitan hak opsi; office at the time the option rights were issued;
3. Karyawan yang memenuhi ketentuan sebagai 3. Employees who meet the following conditions:
berikut:
a. Level manajer ke atas dan telah bekerja a. Manager level and above and have worked
minimal selama 1 tahun; serta for at least 1 year; and
b. Dianggap memiliki jabatan strategis b. Considered to have a strategic position as
sebagaimana ditentukan oleh Direksi. determined by the Board of Directors.
Program MESOP yang disetujui melalui RUPS pada Following GMS approval on 19 November 2021,
19 November 2021 mulai direalisasikan pada tahun the MESOP Program was realized in 2023, with
2023, dengan Tahap I pada 1 Juli-14 Agustus 2023 Phase I commenced from 1 July-14 August 2023,
dan Tahap II pada 1 Oktober-12 November 2023. and Phase II from 1 October-12 November 2023.
Hingga laporan ini diterbitkan, program telah Upon the publication of this report, the MESOP
resmi berakhir dan seluruh pelaksanaannya telah program has officially ended, and all of its executions
dilaporkan kepada OJK serta Bursa Efek Indonesia had been reported to the OJK and Indonesia Stock
melalui SPE IDXNet. Tidak terdapat peserta yang Exchange through SPE IDXNet. No participant opted
mengonversi hak opsi dalam program tersebut. to convert their option rights in the MESOP program.
Kebijakan Pelaporan Pelanggaran
Violation Reporting Policy
Untuk menciptakan lingkungan kerja yang To create a transparent work environment with
berintegritas dan transparan, Perseroan integrity, the Company provides violation reporting
menyediakan saluran pelaporan pelanggaran channel (whistleblowing system/WBS). This system
(whistleblowing system/WBS). Sistem ini berperan plays an important role in early detection and
penting dalam mendeteksi dan menangani potensi handling of any potential violation, while also
pelanggaran sejak dini, sekaligus mendorong encourage the compliance and integrity culture in
terciptanya budaya kepatuhan dan integritas di all levels of the organization.
seluruh tingkatan organisasi.
Sebagai acuan pelaksanaan, Perseroan telah To guide the implementation, the Company has
menetapkan Pedoman Sistem Pelaporan Dugaan developed a Whistleblowing Reporting System
Pelanggaran, yang memuat tata cara penyampaian Guideline, with procedure to submit a report of
laporan terkait kecurangan, pelanggaran suspected fraud, legal violations, ethics, or any other
hukum, etika, maupun perilaku tidak pantas oleh inappropriate behaviors, conducted either by internal
pihak internal maupun eksternal. Pedoman ini or external party. This guideline is in effect since
berlaku efektif sejak 24 November 2023 dan telah 24 November 2023 and published through
dipublikasikan melalui situs web resmi Perseroan Company’s official website as a part of transparency.
sebagai bentuk keterbukaan informasi.
Penerapan WBS diharapkan dapat mencapai tujuan It is expected that the implementation of the WBS will
utama berikut: enable the achievement of these following goals:
1. Menciptakan iklim kerja yang kondusif dan 1. Fostering a conducive working climate and
menjadi sarana bagi pemangku kepentingan providing a mechanism for stakeholders and
(stakeholders) dan karyawan untuk melaporkan employees to report issues that may lead
hal-hal yang dapat menimbulkan kerugian to losses for the company, both financial
perusahaan, baik finansial maupun non-finansial and non-financial, potentially damaging
yang dapat merusak citra dan keberlangsungan the Company’s image and business continuity;
usaha perusahaan; serta and
Laporan Tahunan 2025 Annual Report 221
Page 224
Tata Kelola Perusahaan
Corporate Governance
2. Memberikan kesempatan kepada pemangku 2. Offering opportunities for stakeholders and
kepentingan (stakeholders) dan karyawan employees to submit reports of alleged violations,
dalam menyampaikan laporan dugaan supported by verifiable evidence.
pelanggaran berdasarkan bukti-bukti yang
dapat dipertanggungjawabkan.
Melalui implementasi Pedoman Sistem Pelaporan With the implementation of Whistleblowing Reporting
Dugaan Pelanggaran ini, Perseroan memperkuat System Guideline, the Company strengthens
budaya tata kelola yang sehat dengan menegakkan the culture of a sound governance by upholding
nilai transparansi, akuntabilitas, dan independensi, the values of transparency, accountability, and
sekaligus memastikan perlakuan yang adil dan independence, as well as ensuring fair and equal
setara bagi seluruh pihak di lingkungan kerja. treatment for all parties in the work environment.
Penanganan Pelaporan Dugaan Handling of Reports of Alleged
Pelanggaran Violations
Setiap laporan pelanggaran ditangani sesuai dengan Every violation report is handled according to
prosedur yang tercantum dalam Pedoman Sistem the procedure stated in the Whistleblowing Reporting
Pelaporan Dugaan Pelanggaran (Whistleblowing System Guideline (Whistleblowing System).
System). Jenis pelanggaran yang dapat dilaporkan The type of reportable violations are including
mencakup tindakan yang dilakukan oleh: actions conducted by:
1. Direksi, anggota Dewan Komisaris, dan/atau 1. Board of Directors, members of Board of
anggota Komite Perseroan, baik secara pribadi Commissioners, and/or members of the
maupun bersama-sama; Company’s Committees, either individually or
collectively;
2. Direksi dan Dewan Komisaris Entitas Anak; serta 2. Board of Directors and Board of Commissioners
of Subsidiaries; as well as
3. Karyawan Perseroan dan/atau Entitas Anak. 3. Employees of the Company and/or Subsidiaries.
Jenis Tindakan Pelanggaran Type of Violations Action
Jenis tindakan yang dapat menjadi objek pelaporan Type of violations classified as report object to
kepada Perseroan diuraikan sebagai berikut: the Company are outlined as follows:
1. Kejahatan/pelanggaran penyalahgunaan 1. Crime/violation of abuse of office/authority;
jabatan/wewenang;
2. Pembocoran rahasia perusahaan; 2. Disclosure of company secrets;
3. Penerimaan dan/atau pemberian gratifikasi; 3. Receiving and/or giving gratuities;
4. Penyelewengan usaha perusahaan; 4. Misappropriation of company business;
5. Penggelapan/penyalahgunaan aset perusahaan; 5. Embezzlement/misuse of company assets;
6. Pemerasan; 6. Extortion;
7. Penipuan; 7. Fraud;
8. Benturan kepentingan; 8. Conflict of interest;
9. Pelanggaran etika dan perbuatan asusila; 9. Ethical violations and immoral acts;
10. Fraud, penyuapan atau korupsi; 10. Fraud, bribery or corruption;
11. Pencurian; 11. Theft;
12. Pelanggaran Standar Operasional Perusahaan 12. Violation of Company Operating Standards
(SOP)/Peraturan Perusahaan; (SOP)/Company Regulations;
13. Pelanggaran undang-undang yang berlaku di 13. Violation of laws in force in Indonesia; and
Indonesia; and
14. Transaksi yang terkait dengan pencucian uang. 14. Transactions related to money laundering.
222 Laporan Tahunan 2025 Annual Report
Page 225
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Penyampaian Pelaporan Dugaan Submission of Reports of Alleged
Pelanggaran Violations
Perseroan berkomitmen menciptakan suasana The Company is committed to create a conducive
kerja yang kondusif dengan menyediakan sarana work atmosphere by providing channels to report
pelaporan dugaan pelanggaran. Sarana ini dikelola alleged violations. These facilities are managed
secara transparan dan profesional, serta dapat transparently and professionally, as well as
diakses oleh seluruh pemangku kepentingan, accessible by all stakeholders, including those
termasuk yang terkait dengan Entitas Anak, melalui: related to the Subsidiaries, through:
1. E-mail : lapor@teladanprima.com 1. E-mail : lapor@teladanprima.com
2. Telepon : (021) 2960 0300 2. Telephone : (021) 2960 0300
3. Situs Web : www.teladanprima.com 3. Website : www.teladanprima.com
4. Kotak pengaduan yang tersedia di kantor pusat 4. Complaint boxes available at the head office and
dan cabang. branches.
Untuk memudahkan proses tindak lanjut, setiap To ensure easier follow-up, every reporter is
pelapor diimbau mencantumkan informasi kontak expected to give contact information (e-mail, phone
(e-mail, nomor telepon, atau WhatsApp) agar number, or WhatsApp) to allow the Special Team for
Tim Khusus Pelaporan Pelanggaran (TKPP) dapat Reporting Violations (TKPP) to make any necessary
melakukan konfirmasi apabila diperlukan. confirmation.
Organisasi Penanganan Pelaporan Organization for Handling Reports of
Dugaan Pelanggaran Alleged Violations
Guna memastikan efektivitas pengelolaan sistem To ensure an effective management of the alleged
pelaporan dugaan pelanggaran, Perseroan violation reporting system, the Company established
menetapkan penanggung jawab sebagai berikut: the following teams in charge:
1. Tim Khusus Pelaporan Pelanggaran (TKPP) 1. Special Team for Reporting Violations (TKPP)
Tim ini dibentuk oleh Direksi sebagai tim Established by the Board of Directors as
pengelola pelaporan dugaan pelanggaran dan managerial body responsible for alleged
bertanggung jawab langsung kepada Direksi. violations reporting, directly under the Board of
TKPP memiliki tugas: Directors. TKPP has the following tasks:
a. Menerima, mencatat, dan mengelompokkan a. Receive, record, and classify violation reports
laporan pelanggaran berdasarkan kategori based on violation categories;
pelanggaran;
b. Melaksanakan program perlindungan b. Carry out the whistleblower protection
pelapor sesuai dengan kebijakan yang telah program following the established policies,
ditetapkan, termasuk menjaga kerahasiaan including maintaining the confidentiality of
pelaporan dan terlapor (asas praduga tidak reporting and the reported (presumption of
bersalah); serta innocence); as well as
c. Menjaga komunikasi teratur dengan pelapor. c. Maintain regular communication with
reporters.
2. Tim Investigasi 2. Investigation Team
Terdiri dari Tim Investigasi Internal, Tim Investigasi Consists of an Internal Investigation Team,
Eksternal (apabila dipandang perlu oleh an External Investigation Team (if deemed
Perseroan), dan/atau Tim Investigasi Entitas Anak necessary by the Company), and/or an
dan/atau fungsi lainnya, sesuai dengan Peraturan Investigation Team of Subsidiaries and/or
Perusahaan. Secara umum, tim ini bertugas untuk other functions, in accordance with Company
melakukan investigasi lebih lanjut terhadap Regulations. In general, the team is assigned
substansi pelanggaran yang dilaporkan dengan the responsibility of conducting thorough
tujuan untuk mencari dan mengumpulkan investigations into reported violations. The goal
bukti-bukti yang diperlukan guna memastikan is to uncover and gather essential evidence
bahwa telah terjadi pelanggaran dan confirming the occurrence of a violation.
bertanggung jawab langsung kepada Direksi. The team reports directly to the Board of Directors.
Laporan Tahunan 2025 Annual Report 223
Page 226
Tata Kelola Perusahaan
Corporate Governance
3. Dewan Komisaris 3. Board of Commissioners
Dalam hal dugaan pelanggaran dilakukan oleh In the event that the alleged violation is committed
Dewan Komisaris Perseroan, maka Direksi dapat by the Board of Commissioners of the Company,
menyerahkan hal ini kepada Pemegang Saham the Board of Directors has the option to present
Pengendali untuk mendapatkan arahan lebih the issue to the Controlling Shareholders for
lanjut sebelum dibawa secara formal ke RUPS. additional guidance before formally bringing it to
the GMS.
4. Direksi 4. Board of Directors
Direksi memastikan bahwa penanganan The Board of Directors ensures that the handling
pelaporan dugaan pelanggaran dilakukan of reports on alleged violations is carried out in
mengikuti ketentuan dan prosedur sebagai accordance with the following provisions and
berikut: procedures:
a. Menindaklanjuti pelanggaran yang dilakukan a. Follow up on violations committed by
oleh karyawan Perseroan dan/atau Entitas employees of the Company and/or
Anak; Subsidiaries;
b. Melakukan pemeriksaan atas kategori b. Examine the categories of violations,
pelanggaran, pelaku, kelengkapan dokumen, perpetrators, completeness of documents,
dan kebenaran atas laporan tersebut and the veracity of the report and then decide
kemudian memutuskan apakah laporan whether the report will be followed up or
tersebut akan ditindaklanjuti atau diarsipkan; archived; and
serta
c. Menugaskan Tim Investigasi untuk melakukan c. Assign the Investigation Team to conduct
investigasi terkait pelanggaran yang investigations related to violations committed
dilakukan karyawan Perseroan dan/atau by employees of the Company and/or
Entitas Anak. Subsidiaries.
Dugaan pelanggaran yang melibatkan anggota Alleged violation involving member of the Board
Direksi ditangani langsung oleh Dewan Komisaris, of Directors will handled directly by the Board of
yang berwenang melakukan pemberhentian Commissioners, who is authorized to give temporarily
sementara berdasarkan alasan tertulis yang dapat suspension provided with written and accountable
dipertanggungjawabkan. Komite Audit dapat reasonings. The Audit Committee can be tasked to
ditugaskan membentuk Tim Investigasi, dan hasil assemble an Investigation Team, and the evaluation
evaluasi disampaikan kepada Pemegang Saham result is submitted to Shareholders through GMS.
melalui RUPS.
Perlindungan Pelapor Protection for Reporters
Sebagai wujud komitmen terhadap pelaporan To realize the commitment of safe and responsible
yang aman dan bertanggung jawab, Perseroan reporting, the Company provides protection to
memberikan perlindungan kepada setiap pelapor the reporter to avoid any risk of intimidation or
agar terhindar dari risiko intimidasi maupun other negative impact. This protection also aims
dampak negatif lainnya. Perlindungan ini bertujuan to build employee’s trust and courage to report
membangun kepercayaan dan keberanian any alleged violation. Types of protection provided
karyawan dalam melaporkan dugaan pelanggaran. by the Company is outlined as follows:
Jenis-jenis perlindungan yang diberikan Perseroan
diuraikan sebagai berikut:
1. Menjamin kerahasiaan identitas pelapor dan isi 1. Ensure the confidentiality of the reporter’s identity
laporan serta keamanan bagi pelapor. Perseroan and the content of the report, as well as provide
juga menjamin pelapor terhadap perlakuan security for the reporter. The Company also
yang merugikan, seperti pemecatan yang tidak guarantees protection for the reporter against
adil, penurunan jabatan atau pangkat, intimidasi, adverse actions, such as unfair dismissal,
pelecehan, dan/atau diskriminasi dalam segala demotion, intimidation, harassment, and/or
bentuknya; discrimination in any form;
224 Laporan Tahunan 2025 Annual Report
Page 227
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
2. Memberikan jaminan kerahasiaan terhadap 2. Provide confidentiality assurances on the identity
identitas terlapor selama dugaan pelanggaran of the accused, provided the alleged violation
belum terbukti; remains unproven;
3. Memberikan jaminan kerahasiaan dan 3. Assure confidentiality and protection for
perlindungan bagi karyawan atau orang lain yang employees or individuals not reporting but
bukan pelapor, namun ditunjuk oleh TKPP untuk appointed by the TKPP to assist in the investigation
ikut membantu proses penyelidikan/investigasi process. These individuals should be safeguarded
suatu kasus, maka karyawan atau orang tersebut similarly to the reporter; and
juga harus dilindungi sama seperti pelapor; serta
4. Memberikan jaminan kepada pelapor bahwa 4. Assure the reporter that no sanctions will be
tidak ada sanksi yang diberikan kepada pelapor imposed if the investigation into their report does
apabila hasil penyelidikan/investigasi atas not confirm any wrongdoing.
laporannya tidak terbukti.
Penerapan Sanksi terhadap Pelapor Imposition of Sanctions on Reporters
atas Penyalahgunaan Fasilitas for Misuse of the Alleged Violations
Pelaporan Dugaan Pelanggaran Reporting Facility
Pelaporan yang dilakukan dengan motif pribadi atau Any report submitted under a personal motive or
disalahgunakan untuk kepentingan tertentu akan misused for certain interests will be given these
dikenai sanksi sebagai berikut: following sanctions:
1. Perseroan melarang penyalahgunaan sistem 1. The Company prohibits misuse of the reporting
pelaporan dan penanganan tindak pelanggaran system and handling of violations by reporters in
oleh para pelapor dalam bentuk laporan palsu the form of false or slander reports;
atau fitnah;
2. Perseroan tidak memberikan jaminan 2. The Company does not provide guarantees of
kerahasiaan dan perlindungan bagi pelapor confidentiality and protection for reporters who
yang terbukti melakukan pelaporan palsu atau are proven to have made false or slanderous
fitnah; serta reports; and
3. Perseroan dapat melakukan tindakan terhadap 3. The Company can take action against
pelapor yang terbukti melakukan pelaporan a reporter who is proven to have made a false
palsu atau fitnah sesuai ketentuan yang berlaku. report or slander in accordance with applicable
regulations.
Laporan Pelanggaran Tahun 2025 Violation Reports in 2025
Sepanjang tahun 2025, Perseroan dan Entitas Anak Throughout 2025, the Company and its Subsidiaries
tidak menerima laporan pelanggaran. Kondisi receive no violation report. It reflects a good level of
ini mencerminkan tingkat kepatuhan yang baik compliance with the code of ethics and behavior
terhadap ketentuan etika dan perilaku yang telah that has been established.
ditetapkan.
Laporan Tahunan 2025 Annual Report 225
Page 228
Tata Kelola Perusahaan
Corporate Governance
Kebijakan Anti-Korupsi dan
Anti-Penyuapan
Anti-Corruption and Anti-Bribery Policy
Dalam komitmennya menjaga integritas, kejujuran, In meeting its commitment to maintain integrity,
dan tanggung jawab, Perseroan terus membangun honesty, and responsibility, the Company
ekosistem kerja yang bersih dari praktik korupsi. continuously building a work ecosystem free of
Seluruh aktivitas operasional dijalankan berdasarkan corruption. All of the operational activities are
kebijakan internal yang berlaku, dengan penerapan conducted based on the applicable internal
Kebijakan Anti-Korupsi dan Anti-Penyuapan secara policies, by consistently applying Anti-Corruption
konsisten. Kebijakan ini merujuk pada Pedoman and Anti-Bribery Policy. This policy refers to
Anti-Korupsi dan Anti-Penyuapan yang disahkan the Anti-Corruption and Anti-Bribery Guidelines,
pada 24 November 2023 dan telah dipublikasikan di which were ratified on 24 November 2023 and
situs web Perseroan. published in the Company’s website.
Perseroan secara berkala menyelenggarakan The Company periodically held socializations
sosialisasi dan pelatihan terkait pedoman ini and trainings on the guidelines to all employees,
kepada seluruh karyawan, baik di kantor pusat both in the head office and in Subsidiaries.
maupun di Entitas Anak. Pada tahun 2025, fokus In 2025, strengthening efforts were focused on
penguatan dilakukan melalui internalisasi nilai-nilai internalizing anti-corruption values within operational
anti-korupsi dalam aktivitas operasional, melalui activities through the Teladan Talks program with the
kegiatan Teladan Talks dengan tema Penerapan theme Implementation of Anti-Corruption Policies in
Kebijakan Anti-Korupsi dalam Mengakomodir Kitab Accommodating the Latest Criminal Code (KUHP),
Undang-Undang Hukum Pidana (KUHP) Terbaru which was held on 5 December 2025.
yang telah diselenggarakan pada 5 Desember 2025.
Informasi terkait kebijakan anti-korupsi dapat Information regarding the Company’s
diakses pada laman Tata Kelola Perusahaan di situs anti-corruption policy is available on the Corporate
web Perseroan, khususnya pada bagian Kebijakan Governance page of the Company’s website,
dan Sistem Tata Kelola serta Laporan Keberlanjutan. particularly under the Governance Policies and
Systems and Sustainability Report sections.
Kebijakan Benturan Kepentingan
Conflicts of Interest Policy
Kebijakan Benturan Kepentingan diterapkan untuk The Conflicts of Interest Policy is implemented
menjaga objektivitas dan independensi setiap to maintain objectivity and independence
organ perusahaan serta mencegah potensi of every company organ and prevent any
penyalahgunaan wewenang dalam pengambilan potential misuse of authority in decision-making.
keputusan. Perseroan mengatur ketentuan The Company stipulates the conflicts of interest in
terkait benturan kepentingan dalam Pedoman the Anti-Corruption and Anti-Bribery Guidelines.
Anti-Korupsi dan Anti-Penyuapan. Beberapa situasi Some situations classified as conflicts of interest are
yang tergolong benturan kepentingan meliputi: as follows:
226 Laporan Tahunan 2025 Annual Report
Page 229
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
1. Apabila insan perusahaan yang diamanahkan 1. When an employee entrusted with authority
atas kekuasaan dan kewenangan, namun and responsibility has or is suspected to have
memiliki atau diduga memiliki kepentingan personal interests in any use of their authority
pribadi atas setiap penggunaan wewenang that may influence quality and performance;
yang dimilikinya sehingga dapat memengaruhi
kualitas dan kinerja;
2. Apabila terdapat konflik antara kepentingan 2. When there is a conflict between the Company’s
ekonomis Perseroan dengan kepentingan economic interests and the personal economic
ekonomis pribadi insan perusahaan; interests of an employee;
3. Apabila terlibat dengan pekerjaan atau aktivitas 3. Involvement in profitable work or business
bisnis yang menguntungkan dalam bentuk apa activities, unless it is related to the company, such
pun, kecuali masih mempunyai hubungan dengan as employee cooperatives or those approved in
perusahaan seperti koperasi karyawan atau yang writing by the Company;
telah disetujui secara tertulis oleh Perseroan;
4. Apabila terlibat dalam pekerjaan pribadi atau 4. Engagement in personal work or trade for
perdagangan untuk keuntungan pribadi, baik personal gain, whether conducted within or
pekerjaan tersebut dilaksanakan di dalam outside the Company’s premises;
ataupun di luar wilayah Perseroan;
5. Apabila karyawan atau anggota keluarga dekat 5. In cases where an employee, or their close family
atau kerabatnya memiliki kepentingan signifikan member or relative, has significant interests
di salah satu pemasok Perseroan, baik itu produk in any of the Company’s suppliers, whether
atau layanan, pelanggan, atau pesaing tanpa products, services, customers, or competitors,
memperoleh persetujuan tertulis dari Manajemen without obtaining written approval from
Perseroan; the management of the Company;
6. Jika karyawan atau anggota keluarga dekatnya 6. If an employee or their close family member
menerima uang, hadiah lebih dari nilai nominal, receives money, gifts exceeding nominal value,
keramahtamahan yang berlebihan, pinjaman excessive hospitality, loans, or special treatment
atau perlakuan khusus dari pemasok, pelanggan, from any suppliers, customers, or competitors of
atau pesaing perusahaan mana pun. “Lebih any company. “Exceeding nominal value” refers
dari nilai nominal” mengacu pada hadiah atau to gifts or assistance received in any form that
bantuan yang diterima dalam bentuk apa pun, prevents an employee from acting in the best
yang mencegah karyawan untuk bertindak demi interests of the Company;
kepentingan terbaik Perseroan;
7. Apabila karyawan mencuri, meminjamkan, atau 7. If an employee steals, loans, or provides Company
memberikan properti Perseroan kepada pihak property to a third party without proper approval;
ketiga tanpa mendapatkan persetujuan yang and
layak; serta
8. Apabila karyawan terlibat dalam aktivitas, 8. If an employee is involved in any activity, interest,
kepentingan, investasi apa pun, atau asosiasi investment, or association that may interfere
yang dapat mengganggu penilaian mereka with their judgment on the best interests of
tentang kepentingan terbaik Perseroan. the Company.
Kebijakan ini memastikan setiap organ perusahaan This policy ensures every company organ is
mampu mengenali dan menghindari situasi yang capable to identify and avoid any situation that
berpotensi menimbulkan konflik kepentingan. potentially leads to conflicts of interest. With this
Dengan pemahaman ini, Perseroan dapat understanding, the Company is able to implement
menerapkan prinsip tata kelola yang baik secara a good governance principle consistently, creating
konsisten, menumbuhkan budaya etika bisnis, business ethics culture and improve professionalism.
dan meningkatkan profesionalisme. Seluruh organ All of the company organs are expected to carry out
perusahaan diharapkan menjalankan perannya its roles with full dedication and always prioritizing
dengan dedikasi dan selalu mengutamakan Company interests wisely.
kepentingan Perseroan secara bijaksana.
Laporan Tahunan 2025 Annual Report 227
Page 230
Tata Kelola Perusahaan
Corporate Governance
Kebijakan Insider Trading
Insider Trading Policy
Perseroan memberlakukan Kebijakan Insider The Company implements Insider Trading Policy
Trading untuk mencegah praktik perdagangan to prevent the practice of trading stocks based on
saham berbasis informasi material yang belum information that has not been publicly disclosed,
dipublikasikan, sekaligus menjamin kesetaraan as well as to ensure fairness for all investors.
perlakuan bagi seluruh investor. Ketentuan ini diatur This policy is outlined in Insider Trading Guidelines,
dalam Pedoman Insider Trading yang disahkan which were approved on 24 November 2023 and
pada 24 November 2023 dan telah dipublikasikan di published in the Company’s website.
situs web resmi Perseroan.
Pedoman tersebut melarang karyawan The policy prohibits employee from using insider
menggunakan informasi orang dalam information to carry out transaction, in line with Law
untuk melakukan transaksi, sesuai dengan No. 8 of 1995 on the Capital Market. The Company
Undang-Undang No. 8 Tahun 1995 tentang Pasar is strictly separate confidential information from
Modal. Perseroan memisahkan secara ketat informasi public information and distributed the information
rahasia dari informasi publik dan mendistribusikan management responsibility proportionally and
tanggung jawab pengelolaan informasi secara effectively.
proporsional dan efektif.
Karyawan dilarang memanfaatkan informasi yang The employees are prohibited from using information
belum diumumkan secara resmi untuk kepentingan not officially published for personal interest, which
pribadi, termasuk praktik-praktik berikut: include the following:
1. Memengaruhi pihak lain untuk melakukan 1. Influencing others to buy or sell the Company’s
pembelian atau penjualan atas efek Perseroan; securities; and
serta
2. Memberikan informasi kepada pihak mana 2. Providing information to anyone reasonably
pun yang patut diduga dapat menggunakan suspected of using the mentioned information to
informasi dimaksud untuk melakukan pembelian buy or sell the Company’s stocks or securities.
atau penjualan atas saham atau efek Perseroan.
Selain itu, karyawan yang memiliki akses terhadap In addition, employees with access to Company
informasi Perseroan, baik terbuka maupun rahasia, information, both public or confidential, must:
wajib:
1. Melindungi informasi rahasia Perseroan, baik 1. Safeguarding the Company’s confidential
saat masih aktif bekerja maupun sudah tidak information, both while actively employed and
bekerja atau tidak mempunyai ikatan kerja sama after cessation of employment or termination
dengan Perseroan, sesuai dengan peraturan of any collaboration with the Company, in
perundangan-undangan yang berlaku; accordance with applicable regulations;
2. Menggunakan informasi Perseroan, baik yang 2. Using the Company’s information, whether
bersifat umum maupun khusus, hanya untuk general or specific, solely for the Company’s
kepentingan Perseroan; serta interests; and
3. Tidak melakukan penyebaran informasi yang 3. Refraining from disclosing confidential
bersifat rahasia, baik secara lisan maupun information, whether verbally or in writing,
tulisan, kepada pihak lain berupa perseorangan, to third parties, including individuals, companies,
perusahaan, asosiasi, atau badan hukum lainnya. associations, or other legal entities.
Selama 3 tahun terakhir, Perseroan memastikan tidak In the past 3 years, the Company ensures that no
terdapat keterlibatan anggota Dewan Komisaris, member of the Board of Commissioners, Board of
Direksi, maupun karyawan dalam aktivitas insider Directors or employee is involved in insider trading.
trading. Komitmen ini sejalan dengan penerapan This commitment is in line with the implementation
prinsip keterbukaan informasi dan kepatuhan of information disclosure principle and compliance
terhadap peraturan perundang-undangan di with laws and regulation in the capital market sector.
bidang pasar modal.
228 Laporan Tahunan 2025 Annual Report
Page 231
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Praktik Bad Corporate Governance
Bad Corporate Governance Practice
Tidak terdapat laporan terkait kebijakan atau There was report related to policy or action
tindakan yang bertentangan dengan prinsip tata that violated the good governance principle in
kelola yang baik selama periode pelaporan. Hal ini this reporting period. It shows the Company’s
mencerminkan komitmen Perseroan dalam menjaga commitment in maintaining integrity, as well as
integritas serta konsistensi penerapan prinsip GCG. the consistency of implementing GCG principle.
Uraian Praktik
Description Practice
Adanya laporan sebagai perusahaan Tidak terdapat laporan mengenai pencemaran lingkungan yang dilakukan
yang mencemari lingkungan. oleh Perseroan dan Entitas Anak dalam 3 tahun terakhir.
Existing report as company that pollutes There is no report about environment pollution conducted by the Company
the environment. and Subsidiaries in the past 3 years.
Perkara penting yang sedang dihadapi Tidak terdapat perkara penting yang sedang dihadapi oleh Perseroan,
oleh perusahaan, anggota Dewan anggota Dewan Komisaris, dan/atau Direksi sebagaimana diungkapkan
Komisaris, dan/atau Direksi yang sedang dalam pembahasan Perkara Penting dan Sanksi Administratif.
menjabat tidak diungkapkan dalam
Laporan Tahunan.
Important cases faced by the company, There were no important cases faced by the Company, member of the Board
member of the sitting Board of of Commissioners, and/or the Board of Directors as stated in the Important
Commissioners, and/or Board of Directors Cases and Administrative Sanctions section.
not disclosed in the Annual Report.
Ketidakpatuhan dalam pemenuhan Sebagai bentuk kepatuhan terhadap peraturan perpajakan, Perseroan telah
kewajiban perpajakan. memenuhi kewajiban pajaknya dengan melakukan pembayaran pajak
sesuai ketentuan yang berlaku. Informasi mengenai pembayaran pajak
tahun 2025 telah diungkapkan dalam Laporan Keuangan Konsolidasian
Perseroan, pada Catatan 11, serta Laporan Keberlanjutan bagian Mendukung
Pembangunan Nasional melalui Komitmen Pajak.
Non-compliance in fulfillment of tax As a form of compliance with the tax regulations, the Company has
obligations. fulfilled its tax obligations by paying the tax in line with the applicable
provisions. Information on the tax payments for 2025 has been disclosed
in the Company’s Consolidated Financial Statements, in Note 11, along with
the Sustainability Report, in the Supporting National Development through
Tax Commitment section.
Ketidaksesuaian penyajian Laporan Penyusunan Laporan Tahunan dan Laporan Keuangan Perseroan telah
Tahunan dan Laporan Keuangan dengan disesuaikan dengan peraturan dan perundang-undangan yang berlaku.
peraturan yang berlaku dan Standar Laporan Tahunan memuat Laporan Manajemen yang mencakup pelaksanaan
Akuntansi Keuangan. tugas, tantangan, serta capaian sepanjang tahun 2025, dan disusun
berdasarkan POJK No. 29/POJK.04/2016 tentang Laporan Tahunan Emiten atau
Perusahaan Publik. Sementara itu, Laporan Keuangan disusun sesuai dengan
Standar Akuntansi Keuangan yang berlaku, serta telah memenuhi POJK
No. 14/POJK.04/2022 tentang Penyampaian Laporan Keuangan Berkala
Emiten atau Perusahaan Publik. Laporan Keuangan Tahunan per
31 Desember 2025 telah diperiksa dan disahkan oleh KAP Purwanto, Susanti
& Surja (member of Ernst & Young Global Ltd) yang ditunjuk oleh Perseroan.
Non-conformity in presenting the Annual The Company has adjusted the preparation of its Annual Report and Financial
Report and Financial Statements following Statements to the applicable laws and regulations. The Annual Report covers
the applicable regulation and Financial the Management Report that include implementation of duties, challenges,
Accounting Standards. as well as the achievements throughout 2025, and is prepared based on
the POJK No. 29/POJK.04/2016 on Annual Report of Issuers or Public Companies.
Meanwhile, the Financial Statements have been prepared following the
applicable Financial Accounting Standards and has complied with the POJK
No. 14/POJK.04/2022 concerning Submission of Periodic Financial Statements
of Issuers or Public Companies. The Financial Statements as of 31 December
2025 have been audited and ratified by KAP Purwanto, Susanti & Surja
(member of Ernst & Young Global Ltd) as appointed by the Company.
Kasus terkait buruh dan karyawan. Tidak terdapat kasus terkait buruh dan karyawan di lingkungan Perseroan
dan Entitas Anak dalam 3 tahun terakhir
Case related to labor and employee. There was no case related to labor and employee within the Company and
Subsidiaries in the past 3 years.
Laporan Tahunan 2025 Annual Report 229
Page 232
Tata Kelola Perusahaan
Corporate Governance
Uraian Praktik
Description Practice
Tidak terdapat pengungkapan segmen Pengungkapan segmen operasi diungkapkan dalam Bab Analisis dan
operasi. Pembahasan Manajemen dalam Laporan Tahunan ini.
No disclosure of operational segment. Disclosure of operational segment is available at the Management Discussion
and Analysis Chapter in this Annual Report.
Terdapat ketidaksesuaian antara Laporan Perseroan selalu melakukan pengecekan sebelum mengunggah Laporan
Tahunan hardcopy dengan Laporan Tahunan dan memastikan kesesuaian data antara versi hardcopy dan
Tahunan softcopy. softcopy.
There are discrepancies between the The company always do a checking prior to upload the Annual Report and
hardcopy and softcopy of the Annual ensures data conformity between the hardcopy and softcopy versions.
Report.
Penerapan Pedoman Tata Kelola
Perusahaan Terbuka
Implementation of Public Company Governance Policy
Sesuai dengan SEOJK No. 32/SEOJK.04/2015, In accordance with SEOJK No. 32/SEOJK.04/2015,
Perseroan menerapkan Pedoman Tata Kelola the Company implements the Public Company
Perusahaan Terbuka sebagai bentuk komitmen Governance Policy as a form of commitment to
terhadap praktik bisnis yang transparan dan transparent and accountable business practices.
akuntabel. Pedoman ini telah dijalankan sepanjang The policy has been in place throughout 2025, with
tahun 2025, dengan implementasi yang diuraikan the implementation as outlined below:
sebagai berikut:
Aspek/Prinsip/Rekomendasi Status Keterangan
No.
Aspects/Principles/Recommendations Status Description
Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-Hak Pemegang Saham
I.
Relationship of Public Company with Shareholders in Ensuring Shareholders’ Rights
Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS).
1.
Improving the Value of Implementation of General Meeting of Shareholders (GMS).
a. Perusahaan Terbuka memiliki cara Terpenuhi Mekanisme pengumpulan suara telah diatur dalam
atau prosedur teknis pengumpulan Anggaran Dasar Perseroan dan diperjelas dalam Tata
suara (voting), baik secara terbuka Tertib RUPS Tahunan 2025 yang dipublikasikan pada
maupun tertutup yang mengedepankan laman Tata Kelola Perusahaan di situs web Perseroan.
independensi dan kepentingan Pemegang Untuk menjamin independensi serta memastikan
Saham. kepentingan Pemegang Saham tetap terjaga,
Perseroan menunjuk PT Datindo Entrycom sebagai
Biro Administrasi Efek yang bertugas melakukan
penghitungan dan/atau validasi suara.
The public company has a means or Fulfilled The mechanism for collecting votes is outlined in
technical procedure for both open and the Company’s Articles of Association and stated in
closed voting mechanisms that uphold the Annual GMS 2025 Rules of Procedure, published on
independence and interest of Shareholders. Company’s website. To ensure independence and
ensure that Shareholders’ interests are maintained,
the Company appointed PT Datindo Entrycom
as the Share Registrar Bureau to carry out the vote
counting and/or validation process.
230 Laporan Tahunan 2025 Annual Report
Page 233
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Aspek/Prinsip/Rekomendasi Status Keterangan
No.
Aspects/Principles/Recommendations Status Description
b. Seluruh anggota Direksi dan anggota Terpenuhi RUPS Tahunan tanggal 24 April 2025 dihadiri oleh
Dewan Komisaris perusahaan terbuka hadir anggota Dewan Komisaris dan anggota Direksi
dalam RUPS Tahunan. Perseroan, baik secara langsung atau virtual.
All members of the Board of Directors and Fulfilled The Annual GMS on 24 April 2025 was attended
the Board Commissioners of the public by members of the Board of Commissioners and
company attend the Annual GMS. members of the Board of Directors of the Company,
either in person or virtually.
c. Ringkasan risalah RUPS tersedia dalam situs Terpenuhi Ringkasan risalah RUPS Tahunan 2025 dapat diakses
web Perusahaan Terbuka paling sedikit melalui situs web Perseroan bagian Tata Kelola
selama 1 tahun. Perusahaan >> RUPS.
Summary of GMS Minutes is available on Fulfilled The summary of 2025 Annual GMS minutes can be
the Public Company’s Website for at least accessed via the Company’s website in the Corporate
1 year. Governance section >> GMS.
Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor.
2.
Increasing the Quality of Communications between Public Company and Shareholders or Investors.
a. Perusahaan Terbuka memiliki suatu Terpenuhi Perseroan menjalankan kebijakan komunikasi
kebijakan komunikasi dengan Pemegang dengan Pemegang Saham dan investor melalui
Saham atau investor. Pedoman Komunikasi Pemegang Saham dan Investor,
sekaligus menyediakan saluran bagi mereka untuk
menyampaikan pertanyaan, masukan, atau keluhan
melalui situs web Perseroan di www.teladanprima.com.
The public company discloses its Fulfilled The Company is running communications policy
communications policy to the Shareholders to Shareholders and investors via Shareholder
or investors on the website. and Investor Communication Policy, as well as
providing ways for them to submit questions, inputs,
or complaints through the Company’s website,
www.teladanprima.com.
b. Perusahaan Terbuka mengungkapkan Terpenuhi Pedoman Komunikasi Pemegang Saham dan Investor
kebijakan komunikasi perusahaan terbuka tersedia di situs web Perseroan pada laman Tata
dengan Pemegang Saham atau investor Kelola Perusahaan bagian Kebijakan dan Sistem Tata
dalam situs web. Kelola. Selain itu, situs web juga menyediakan alamat
e-mail khusus sebagai sarana komunikasi langsung
dengan Pemegang Saham dan investor.
The public company discloses its Fulfilled The Shareholder and Investor Communication
communications policy to the shareholders Guidelines are available on the Corporate
or investors on the website. Governance page of the Company’s website, under
the Governance Policies and Systems section.
In addition, the website provides a dedicated e-mail
address as a direct communication channel for
shareholders and investors.
Fungsi dan Peran Dewan Komisaris
II.
Functions and Roles of the Board of Commissioners (BOC)
Memperkuat Keanggotaan dan Komposisi Dewan Komisaris.
3.
Strengthening the Membership and Composition of the BOC.
a. Penentuan jumlah anggota Dewan Terpenuhi Penentuan jumlah anggota Dewan Komisaris
Komisaris mempertimbangkan kondisi disesuaikan dengan kondisi terkini Perseroan sebagai
Perusahaan Terbuka. Perusahaan Terbuka dan diatur dalam Anggaran
Dasar serta Pedoman Tata Laksana Kerja Dewan
Komisaris dan Direksi (Board Manual).
Determination of the number of members Fulfilled Determination of the number of members of the BOC
of the BOC takes into consideration considers Company’s current condition as Public
the conditions of the public company. Company and stipulated in the Articles of Association
and Board Manual.
b. Penentuan komposisi anggota Dewan Terpenuhi Dewan Komisaris Perseroan terdiri atas
Komisaris memperhatikan keberagaman individu-individu dengan keahlian, pengetahuan,
keahlian, pengetahuan, dan pengalaman dan pengalaman yang sesuai dengan kebutuhan
yang dibutuhkan. Perseroan. Ketentuan ini telah diatur dalam
Anggaran Dasar, Board Manual, serta peraturan
perundang-undangan yang berlaku.
Determination of BOC composition takes Fulfilled The Company’s BOC consists of individuals with
into consideration its diversity in terms expertise, knowledge, and experience relevant to
of skills, knowledge and experience Company needs. This is stipulated in Articles of
requirement. Association, Board Manual, and applicable laws and
regulation.
Laporan Tahunan 2025 Annual Report 231
Page 234
Tata Kelola Perusahaan
Corporate Governance
Aspek/Prinsip/Rekomendasi Status Keterangan
No.
Aspects/Principles/Recommendations Status Description
Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
4.
Improving the Quality of Implementation of Duties and Responsibilities of the BOC.
a. Dewan Komisaris mempunyai kebijakan Terpenuhi Penilaian kinerja Dewan Komisaris dilakukan secara
penilaian sendiri (self-assessment) untuk mandiri (self-assessment) berdasarkan Board
menilai kinerja Dewan Komisaris. Manual, dan hasilnya dilaporkan kepada Pemegang
Saham dalam RUPS.
The BOC has its self-assessment policy to Fulfilled The performance assessment of the BOC is carried
evaluate its own performance. out using self-assessment method, in line with Board
Manual, and the results are reported to Shareholders
during the GMS.
b. Kebijakan penilaian sendiri Terpenuhi Penilaian kinerja Dewan Komisaris telah diungkapkan
(self-assessment) untuk menilai kinerja dalam Laporan Tahunan ini.
Dewan Komisaris, diungkapkan melalui
Laporan Tahunan perusahaan terbuka.
Self-assessment policy to evaluate the BOC Fulfilled Performance assessment of the BOC has been
performance is disclosed in the Annual disclosed in this Annual Report.
Report of the public company.
c. Dewan Komisaris mempunyai kebijakan Terpenuhi Kebijakan mengenai pengunduran diri anggota
terkait pengunduran diri anggota Dewan Dewan Komisaris, termasuk dalam hal keterlibatan
Komisaris apabila terlibat dalam kejahatan pada kejahatan keuangan, telah diatur dalam Board
keuangan. Manual. Selain itu, ketentuan mengenai pengunduran
diri dan pergantian anggota Dewan Komisaris juga
tercantum dalam Anggaran Dasar Perseroan yang
disusun dengan berlandaskan pada peraturan
perundang-undangan yang berlaku.
BOC has a policy regarding the resignation Fulfilled Policies on the resignation of members of the BOC,
of BOC members should they be involved in including if involved in financial crimes, is stipulated
a financial crime. in the Board Manual. Additionally, provisions
on the resignation and replacement of members
of the BOC are also stated in Company’s Articles of
Association, prepared in line to the applicable laws
and regulations.
d. Dewan Komisaris atau komite yang Terpenuhi Komite Nominasi dan Remunerasi telah menetapkan
menjalankan fungsi Nominasi dan kebijakan suksesi dalam proses nominasi anggota
Remunerasi menyusun kebijakan suksesi Dewan Komisaris dan Direksi sebagaimana diatur
dalam proses nominasi anggota Direksi. dalam Pedoman Komite Nominasi dan Remunerasi.
BOC or the committee carrying out Fulfilled The Nomination and Remuneration Committee has
the Nomination and Remuneration function established a succession policy for the nomination
prepares the succession policy in the Board process of members of the Board of Commissioners
of Directors Nomination process. and the Board of Directors, as outlined in
the Nomination and Remuneration Committee Charter.
Fungsi dan Peran Direksi
III.
Functions and Roles of the Board of Directors (BOD)
Memperkuat Keanggotaan dan Komposisi Direksi.
5.
Strengthening the Membership and Composition of the BOD.
a. Penentuan jumlah anggota Direksi Terpenuhi Penentuan jumlah anggota Direksi disesuaikan
mempertimbangkan kondisi perusahaan dengan kondisi terkini Perseroan sebagai Perusahaan
terbuka, serta efektivitas dalam Terbuka dan diatur dalam Anggaran Dasar serta
pengambilan keputusan. Board Manual.
Determination of BOD composition takes Fulfilled Determination of the number of members of the BOD
into consideration the public company’s considers Company’s current condition as a Public
conditions and efficacy in decision making. Company and stipulated in the Articles of Association
and Board Manual.
b. Penentuan komposisi anggota Direksi Terpenuhi Direksi Perseroan terdiri atas individu-individu yang
memperhatikan, keberagaman keahlian, memiliki keahlian, pengetahuan, dan pengalaman
pengetahuan, dan pengalaman yang yang sesuai dengan kebutuhan Perseroan. Ketentuan
dibutuhkan. ini diatur dalam Anggaran Dasar, Board Manual, serta
peraturan perundang-undangan yang berlaku.
Determination of BOD composition takes Fulfilled The Company’s BOD consists of individuals with
into consideration its diversity in terms expertise, knowledge, and experience relevant to
of skills, knowledge, and experience Company needs. This is stipulated in Articles of
requirement. Association, Board Manual, and applicable laws and
regulation.
232 Laporan Tahunan 2025 Annual Report
Page 235
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Aspek/Prinsip/Rekomendasi Status Keterangan
No.
Aspects/Principles/Recommendations Status Description
c. Anggota Direksi yang membawahi Terpenuhi Anggota Direksi yang membawahi fungsi keuangan
bidang akuntansi atau keuangan memiliki memiliki latar belakang pendidikan dan pengalaman
keahlian dan/atau pengetahuan di bidang profesional di bidang akuntansi, sehingga memenuhi
akuntansi. keahlian dan pengetahuan yang relevan dengan
tanggung jawabnya.
Member of the BOD in charge of accounting Fulfilled The member of the Board of Directors responsible
or finance has an expertise and/or for overseeing financial functions possesses
knowledge in accounting. an educational background and professional
experience in accounting, ensuring the relevant
expertise and knowledge required for the role.
Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
6.
Improving the Quality of Implementation of BOD Duties and Responsibilities.
a. Direksi mempunyai kebijakan penilaian Terpenuhi Penilaian kinerja Direksi dilaksanakan secara mandiri
sendiri (self-assessment) untuk menilai (self-assessment) dengan menggunakan metode
kinerja Direksi. KPI.
BOD has a self-assessment policy to Fulfilled Performance assessment of the BOD is carried out
evaluate its own performance. independently (self-assessment), using KPI method.
b. Kebijakan penilaian sendiri Terpenuhi Penilaian kinerja Direksi telah diungkapkan dalam
(self-assessment) untuk menilai kinerja Laporan Tahunan ini.
Direksi diungkapkan melalui Laporan
Tahunan Perusahaan Terbuka.
Self-assessment policy to evaluate the BOD Fulfilled Performance assessment of the BOD has been
performance is disclosed in the annual disclosed in this Annual Report.
report of the public company.
c. Direksi mempunyai kebijakan terkait Terpenuhi Kebijakan mengenai pengunduran diri anggota
pengunduran diri anggota Direksi apabila Direksi, termasuk apabila yang bersangkutan terlibat
terlibat dalam kejahatan keuangan. dalam kejahatan keuangan, telah diatur dalam Board
Manual. Selain itu, ketentuan mengenai pengunduran
diri dan pergantian Direksi juga tercantum dalam
Anggaran Dasar Perseroan yang disusun berdasarkan
dan senantiasa berlandaskan pada peraturan
perundang-undangan yang berlaku.
BOD has a policy regarding the resignation Fulfilled Policies on the resignation of members of the BOD,
of BOD members should they be involved in including if involved in financial crimes, is stipulated
a financial crime. in the Board Manual. Additionally, provisions on
the resignation and replacement of members of
the BOD are also stated in Company’s Articles of
Association, prepared in line to the applicable laws
and regulations.
Partisipasi Pemangku Kepentingan
IV.
Stakeholders’ Participation
Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
7.
Improving Corporate Governance Aspect via Stakeholders’ Participation.
a. Perusahaan Terbuka memiliki kebijakan Terpenuhi Kebijakan ini tercantum pada Pedoman Insider
untuk mencegah terjadinya insider trading. Trading, Pedoman Etika dan Perilaku, serta Pedoman
Kebijakan Anti-Korupsi dan Anti-Penyuapan. Seluruh
dokumen tersebut telah dipublikasikan di situs web
Perseroan pada laman Tata Kelola Perusahaan
bagian Kebijakan dan Sistem Tata Kelola.
The Public Company has a policy to prevent Fulfilled This policy has been stated in Insider Trading Policy,
the occurrence of insider trading. Code of Ethics and Conduct Policy, and Anti-Corruption
and Anti-Bribery Policy. All of these documents have
been published on the Corporate Governance page
of the Company’s website, under the Governance
Policies and Systems section.
Laporan Tahunan 2025 Annual Report 233
Page 236
Tata Kelola Perusahaan
Corporate Governance
Aspek/Prinsip/Rekomendasi Status Keterangan
No.
Aspects/Principles/Recommendations Status Description
b. Perusahaan Terbuka memiliki kebijakan Terpenuhi Perseroan telah memiliki Pedoman Anti-Korupsi
anti-korupsi dan anti-fraud. dan Anti-Penyuapan yang mengatur kebijakan
pelaksanaan pencegahan praktik korupsi dan
penyuapan di seluruh lini organisasi. Pedoman
tersebut telah dipublikasikan di situs web Perseroan
pada laman Tata Kelola Perusahaan bagian Kebijakan
dan Sistem Tata Kelola.
The public company has a policy on Fulfilled The Company has established an Anti-Corruption
anticorruption and anti-fraud. and Anti-Bribery Guideline, which governs
the implementation of measures to prevent
corruption and bribery practices across all levels of
the organization. This guideline has also been
published on the Corporate Governance page of
the Company’s website, under the Governance
Policies and Systems section.
c. Perusahaan Terbuka memiliki kebijakan Terpenuhi Perseroan memiliki Pedoman Seleksi dan Peningkatan
tentang seleksi dan peningkatan Kemampuan Pemasok dan Vendor yang mengatur
kemampuan pemasok atau vendor. proses seleksi, evaluasi, serta peningkatan kinerja
mitra usaha secara transparan dan berkelanjutan.
Pedoman ini juga mencakup etika pengadaan dan
saluran pengaduan, serta telah dipublikasikan di situs
web Perseroan pada laman Tata Kelola Perusahaan
bagian Kebijakan dan Sistem Tata Kelola.
The public company has a policy on vendor Fulfilled The Company has established a Supplier and Vendor
or supplier selection and enhancement of Selection and Capability Enhancement Guideline,
skills. which governs the transparent and sustainable
process of selecting, evaluating, and improving
the performance of business partners. The guideline
also includes procurement ethics and a grievance
channel, and has been published on the Corporate
Governance page of the Company’s website, under
the Governance Policies and Systems section.
d. Perusahaan Terbuka memiliki kebijakan Terpenuhi Perseroan telah memiliki Pedoman Pemenuhan
tentang pemenuhan hak-hak kreditur. Hak-Hak Kreditur yang mengatur kebijakan tersebut
dan telah diungkapkan pada situs web Perseroan
laman Tata Kelola Perusahaan bagian Kebijakan dan
Sistem Tata Kelola.
The public company has a policy on fulfilling Fulfilled The Company has Creditor Rights Compliance Policy,
creditors’ rights. which govern this policy and have been disclosed
on the Company’s website under the Corporate
Governance, Governance Policy and System section.
e. Perusahaan Terbuka memiliki kebijakan Terpenuhi Perseroan telah memiliki Pedoman Sistem Pelaporan
sistem whistleblowing. Dugaan Pelanggaran yang mengatur kebijakan
sistem whistleblowing dan telah diungkapkan pada
situs web Perseroan laman Tata Kelola Perusahaan
bagian Kebijakan dan Sistem Tata Kelola.
The Public Company has policies of Fulfilled The Company has Whistleblowing System Policy,
whistleblowing system. which govern the whistleblowing system policy and
have been disclosed on the Company’s website under
the Corporate Governance, Governance Policy and
System section.
f. Perusahaan Terbuka memiliki kebijakan Terpenuhi Perseroan memiliki kebijakan insentif jangka panjang
pemberian insentif jangka panjang kepada bagi Direksi dan karyawan melalui program pensiun
Direksi dan karyawan. yang dapat diterima setelah menyelesaikan masa
kerja hingga usia 56 tahun. Program tersebut
diselenggarakan melalui BPJS Ketenagakerjaan yang
mencakup manfaat Jaminan Hari Tua (JHT) dan
Jaminan Pensiun (JP).
The publicly listed company has a policy on Fulfilled The Company implements a long-term incentive
long term incentive provision to the Board of policy for members of the Board of Directors
Directors and employees. and employees through a retirement program
available upon completion of service up to the age
of 56. This program is administered through BPJS
Ketenagakerjaan and covers the Old Age Security
(JHT) and Pension Security (JP) benefits.
234 Laporan Tahunan 2025 Annual Report
Page 237
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Aspek/Prinsip/Rekomendasi Status Keterangan
No.
Aspects/Principles/Recommendations Status Description
Keterbukaan Informasi
V.
Information Disclosure
Meningkatkan Pelaksanaan Keterbukaan Informasi.
8.
Enhancing Information Disclosure Implementation.
a. Perusahaan Terbuka memanfaatkan Terpenuhi Perseroan memanfaatkan berbagai platform media
penggunaan teknologi informasi secara sosial, seperti YouTube, Instagram, dan LinkedIn,
lebih luas selain situs web sebagai media sebagai sarana penyampaian informasi kepada para
keterbukaan informasi. pemangku kepentingan.
The public company utilizes information Fulfilled The Company utilizes various social media platforms,
technology more broadly than the website including YouTube, Instagram, and LinkedIn, as
as a means to disclose information. communication channels for disseminating
information to stakeholders.
b. Laporan Tahunan Perusahaan Terbuka Terpenuhi Informasi mengenai pemilik manfaat akhir
mengungkapkan pemilik manfaat akhir dengan kepemilikan saham paling sedikit 5% telah
dalam kepemilikan saham perusahaan diungkapkan pada bagian Pemegang Saham Utama
terbuka paling sedikit 5%, selain dan Pengendali dalam Bab Profil Perusahaan pada
pengungkapan pemilik manfaat akhir Laporan Tahunan ini.
dalam kepemilikan saham perusahaan
terbuka melalui Pemegang Saham Utama
dan Pengendali.
Annual report of the publicly listed company Fulfilled Information on the ultimate beneficial owners
discloses the ultimate beneficiary of holding at least 5% of shares has been disclosed in
ownership of its shares of at least 5% as well the section on Main and Controlling Shareholders
as to disclosure on the ultimate beneficiary within the Company Profile chapter of this Annual
of shares ownership of the publicly listed Report.
company via Major and Controlling
Shareholders.
Laporan Tahunan 2025 Annual Report 235
Page 238
Tata Kelola Perusahaan
Corporate Governance
Penerapan atas Pedoman Umum
Governansi Korporat Indonesia
Implementation of the Indonesian Corporate
Governance Guidelines
Untuk memperkuat penerapan tata kelola In strengthening the implementation of good
perusahaan yang baik, Perseroan mengadopsi corporate governance, the Company is adopting
prinsip dan rekomendasi PUGKI 2021, dengan rincian 2021 PUGKI principles and recommendations, with
implementasi dijelaskan sebagai berikut: the detailed implementation as outlined below:
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Peran dan Tanggung Jawab Direksi dan Dewan Komisaris
I.
Roles and Responsibilities of the Board of Directors (BOD) and Board of Commissioners (BOC)
Peran dan Tanggung Jawab Direksi.
1.
Roles and Responsibilities of the BOD.
a. Untuk mencapai penciptaan nilai yang Diterapkan Perseroan, melalui Direksi, menerapkan Pedoman Etika dan
berkelanjutan, Direksi menjalankan Perilaku sebagai landasan integritas dalam menjalankan
peran kepemimpinannya dan berupaya usaha. Direksi berkomitmen membangun daya saing
mencapai hasil governansi, yakni: berkelanjutan dengan fokus pada kinerja jangka panjang,
• Berdaya saing dan berfokus ke kinerja sekaligus memastikan setiap keputusan bisnis diambil
jangka panjang; secara etis dan bertanggung jawab. Untuk memperkuat
• Beretika dan bertanggung jawab ketahanan usaha (corporate resilience), Perseroan
dalam menjalankan bisnis; konsisten menerapkan prinsip GCG serta peduli terhadap
• Berkontribusi positif terhadap masyarakat dan lingkungan.
masyarakat dan lingkungan; serta
• Berkemampuan dalam bertahan dan
bertumbuh (corporate resilience).
In realizing a sustainable value creation, Implemented The Company, through BOD, is implementing the Code
the BOD exercises its leadership role and of Ethics and Conduct as a foundation of integrity in
strives to achieve governance outcomes, conducting business. The BOD is committed to build
namely: sustainable competitiveness with focus on long-term
• Competitive and focus on long-term performance, and ensures that every business decision
performance; is made ethically and responsibly. To strengthen business
• Ethical and responsible business resilience (corporate resilience), the Company consistently
conduct; implement the GCG principle and caring for the community
• Positive contribution toward the and the environment.
community and the environment; and
• Resilience and growth (corporate
resilience).
b. Direksi harus memastikan bahwa Diterapkan Direksi memastikan bahwa visi, misi, tujuan, dan strategi
misi, visi, tujuan, sasaran, strategi, dan Perseroan selaras dengan arah jangka panjang yang
rencana tahunan dan jangka menengah berkelanjutan. Untuk itu, Perseroan memanfaatkan
korporasi konsisten dengan tujuan inovasi dan teknologi secara efektif dalam mendukung
jangka panjang, dengan memanfaatkan kegiatan operasional, meningkatkan produktivitas, serta
inovasi dan teknologi secara efektif. memperkuat daya saing usaha agar konsisten dengan
rencana tahunan maupun jangka menengah.
The BOD need to ensure that the mission, Implemented The BOD ensures that the Company’s vision, mission,
vision, objectives, goals, strategies, and objectives, goals and strategies are in line with
corporate annual and medium-term the long-term sustainable direction. Therefore,
plans are consistent with the long-term the Company is utilizing innovation and technology
objectives, by utilizing innovation and effectively to support the operational activities, improve
technology effectively. productivity, and strengthen business competitiveness to
be consistent with the annual or medium-term plan.
236 Laporan Tahunan 2025 Annual Report
Page 239
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
c. Direksi memastikan bahwa korporasi Diterapkan Direksi memastikan bahwa Perseroan menerapkan sistem
menerapkan sistem manajemen risiko manajemen risiko dan pengendalian internal yang tepat
dan sistem pengendalian internal yang dan efektif, selaras dengan visi, misi, tujuan, sasaran,
tepat dan efektif yang selaras dengan dan strategi Perseroan, serta sesuai dengan peraturan
visi, misi, tujuan, sasaran, dan strategi perundang-undangan dan standar yang berlaku.
korporasi serta mematuhi peraturan
perundang-undangan dan standar Komitmen ini diwujudkan melalui penerapan sistem
yang berlaku. manajemen risiko yang terintegrasi dalam seluruh
kegiatan usaha, termasuk pengelolaan kebun dan pabrik,
serta pengendalian internal yang berlandaskan pada
kerangka kerja COSO. Penerapan tersebut juga didukung
dengan sistem manajemen mutu sesuai standar ISO
yang relevan, sehingga dapat menjamin efektivitas dan
kepatuhan operasional.
Selain itu, manajemen secara berkala melakukan evaluasi
dan penyesuaian atas sistem manajemen risiko dan
pengendalian internal untuk memastikan kesesuaian
serta kemampuan adaptasi terhadap dinamika internal
maupun eksternal, sehingga mendukung keberlanjutan
usaha Perseroan.
The BOD ensures that the corporation Implemented The BOD ensures that the Company implements
implements appropriate and effective an appropriate and effective risk management and
risk management system and internal internal control system, in line with the Corporate vision,
control system, in line with the vision, mission, objectives, goals, and strategies, and in line with
mission, objectives, goals, and corporate the applicable laws and regulations, and standards.
strategies, as well as complying with the
applicable laws and regulations and This commitment is reflected with the implementation of
standards. an integrated risk management system on all business
activities, including the management of the estates
and mills, as well as an internal control based on COSO
framework. The implementation is further supplemented
by a quality management system following the relevant
ISO standards, thus ensuring operational effectiveness and
compliance.
Also, the management regularly evaluates and updates
the risk management and internal control systems to
ensure their continued alignment and adaptability to both
internal and external dynamic, to support the Company’s
business sustainability.
d. Direksi memastikan integritas akuntansi Diterapkan Direksi memastikan integritas akuntansi serta sistem
dan sistem pelaporan keuangan pelaporan keuangan Perseroan dengan menunjuk Auditor
korporasi dan pengungkapan yang Eksternal independen sesuai ketentuan peraturan yang
tepat waktu dan akurat atas semua berlaku, dan memperhatikan rekomendasi dari Komite
informasi material mengenai korporasi. Audit. Dalam proses penyusunan Laporan Keuangan,
Direksi memastikan bahwa Komite Audit melakukan
penelaahan secara menyeluruh dan tidak terdapat
perbedaan pendapat material antara Auditor Eksternal
dan Manajemen. Seluruh informasi material mengenai
Perseroan diungkapkan secara akurat, transparan, dan
tepat waktu melalui situs web resmi maupun mekanisme
pelaporan yang ditetapkan, sehingga pemegang saham
dan pemangku kepentingan memperoleh informasi yang
memadai untuk pengambilan keputusan.
The BOD ensures the integrity of Implemented The BOD ensures the integrity of the Company’s
the corporate accounting and financial accounting and financial reporting system by appointing
reporting system, as well as the timely and an independent External Auditor in line with applicable
accurate disclosure of all the material regulations, and considering recommendations from
information regarding the corporation. the Audit Committee. In preparing the Financial
Statements, the BOD ensures that the Audit Committee
conducts a thorough review and that there was no material
difference of opinions between the External Auditor
and Management. All material information regarding
the Company is disclosed accurately, transparently, and
in a timely manner through the official website or other
established reporting mechanism, enabling shareholders
and stakeholders to access adequate information for
informed decision-making.
Laporan Tahunan 2025 Annual Report 237
Page 240
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
e. Direksi memastikan pelaporan Diterapkan Direksi memastikan bahwa Laporan Keberlanjutan Perseroan
keberlanjutan telah disusun telah disusun sesuai dengan ketentuan yang berlaku.
sebagaimana mestinya. Laporan tersebut disusun menggunakan standar nasional
dan internasional, yaitu POJK No. 51/POJK.03/2017 tentang
Keuangan Berkelanjutan dan kerangka Global Reporting
Initiative (GRI).
The BOD ensures that the sustainability Implemented The BOD ensures the Sustainability Report is prepared in
report is properly prepared. line with applicable regulations. The report is prepared
using both national and international standards, namely
POJK No. 51/POJK.03/2017 on Sustainable Finance and
the Global Reporting Initiative (GRI) framework.
f. Direksi membangun kerangka kerja Diterapkan Direksi memastikan bahwa kerangka kerja tata kelola
untuk governansi teknologi informasi teknologi informasi di Perseroan disusun selaras dengan
korporasi yang selaras dengan kebutuhan dan prioritas bisnis. Penerapan teknologi
kebutuhan dan prioritas bisnis korporasi, informasi tidak hanya diarahkan untuk mendukung
mendorong peluang dan kinerja bisnis, efisiensi operasional, tetapi juga untuk membuka peluang
memperkuat sistem manajemen risiko, baru, meningkatkan kinerja usaha, serta memperkuat
serta mendukung tujuan dan strategi sistem manajemen risiko. Dengan langkah ini,
korporasi. pemanfaatan teknologi informasi menjadi bagian integral
dalam mendukung pencapaian visi, misi, serta strategi
jangka panjang Perseroan.
The BOD has established a corporate Implemented The BOD ensures that the Company’s information
information technology governance technology governance framework is prepared in line
framework, in line with the corporate with its business needs and priorities. The information
business needs and priorities, drive technology implementation is not only directed to enhance
business opportunities and performance, operational efficiency, but also to unlock new opportunities,
strengthen risk management system, improve business performance, and strengthen risk
and support Company’s objectives and management system. With these measures, IT utilization
strategies. becomes an integral part of the Company’s efforts to
achieve its vision, mission, and long-term strategies.
g. Bagi korporasi yang menjalankan Not Perseroan tidak menjalankan kegiatan usaha berbasis
kegiatan usaha berdasarkan prinsip Applicable prinsip Syariah. Namun demikian, Direksi telah membentuk
Syariah, Direksi perlu memastikan organ pendukung berupa Sekretaris Perusahaan dan
kewenangan dan ketersediaan Unit Audit Internal untuk menunjang pelaksanaan fungsi
perangkat pendukung yang memadai pengelolaan dan pengendalian internal. Sementara itu,
agar Dewan Pengawas Syariah dapat di bawah Dewan Komisaris terdapat beberapa komite
menjalankan perannya dengan efektif. yang berperan dalam mendukung efektivitas pengawasan
sesuai dengan ketentuan peraturan perundang-undangan.
Corporations running its business based Not The Company is not running its business activities based
on Sharia principles, the BOD must Applicable on Sharia principles. However, the BOD has established
ensure the authority and availability of supporting organs, namely the Corporate Secretary
adequate supporting mechanisms to and Internal Audit Unit, to support the implementation
enable the Sharia Supervisory Board to of management and internal control functions.
perform its duties effectively. Also, the BOC has established several committees to
support the effectiveness of supervisory duties in line with
applicable laws and regulations.
h. Piagam Direksi secara periodik Diterapkan Direksi menjalankan tugas dan tanggung jawabnya sesuai
ditinjau. Piagam mencakup antara dengan Pedoman Tata Laksana Kerja Dewan Komisaris
lain pembagian peran Direktur secara dan Direksi (Board Manual) yang diperbarui pada
individual dapat diatur di Piagam Direksi 24 November 2023. Board Manual ini ditinjau secara
atau dengan surat keputusan Direksi. berkala untuk kesesuaiannya dengan perkembangan
perusahaan dan peraturan yang berlaku.
The BOD Charter is periodically reviewed. Implemented The Board of Directors carries out its duties and
This Charter include, among others, responsibilities in line with the Board Manual, last updated
individual division of duties among on 24 November 2023. The Board Manual is periodically
the Directors, which can be stipulated in reviewed to ensure its relevance with the development of
the BOD Charter or with BOD Decree. the company and the applicable regulations.
i. Direksi mempunyai kebijakan terkait Diterapkan Ketentuan mengenai pengunduran diri anggota Direksi,
pengunduran diri anggota Direksi termasuk apabila terlibat dalam tindak kejahatan
apabila terlibat dalam kejahatan keuangan, telah diatur dalam Board Manual. Sementara itu,
keuangan dan terbukti melakukan mekanisme pengunduran diri dan pergantian Direksi juga
kesalahan. diatur dalam Anggaran Dasar Perseroan yang berlandaskan
peraturan perundang-undangan yang berlaku.
The BOD has a policy on the resignation Implemented The provisions on the resignation of members of the BOD,
of members of the BOD if involved in including if involved in financial crimes, are stipulated in
financial crimes and found guilty. the Board Manual. Also, the mechanisms for resignation and
replacement of BOD are regulated in the Company’s Articles
of Association, based on applicable laws and regulations.
238 Laporan Tahunan 2025 Annual Report
Page 241
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Penilaian Kinerja - Direksi dan Anggotanya.
2.
Performance Assessment – The BOD and its Members.
a. Direksi mempunyai kebijakan penilaian Diterapkan Penilaian kinerja Direksi dilaksanakan melalui mekanisme
sendiri (self-assessment) untuk menilai self-assessment yang kemudian ditelaah oleh Komite
kinerja Direksi. Nominasi dan Remunerasi berdasarkan kriteria yang
The BOD has a self-assessment policy to ditetapkan Dewan Komisaris. Penilaian tersebut
assess its performance. mengacu pada Key Performance Indicators (KPI)
yang mencakup pencapaian target dalam Rencana
b. Kebijakan penilaian sendiri Kerja dan Anggaran Perusahaan (RKAP), kontribusi
(self-assessment) untuk menilai kinerja terhadap aktivitas usaha, komitmen dalam memajukan
Direksi diungkapkan melalui Laporan kepentingan Perseroan, kepatuhan terhadap peraturan
Tahunan Perusahaan Terbuka. perundang-undangan serta kebijakan internal, dan
The self-assessment policy to assess tingkat kehadiran dalam rapat Direksi maupun rapat
the BOD’s performance is disclosed in bersama Dewan Komisaris. Hasil penilaian kinerja, baik
the Annual Report of the Public Company. secara kolektif maupun individual, dilaporkan kepada
Dewan Komisaris untuk dievaluasi secara obyektif dan
c. Dewan Komisaris melakukan evaluasi independen, serta dijadikan dasar dalam penetapan
formal tahunan secara obyektif remunerasi dan pertimbangan Pemegang Saham terkait
dan independen untuk menentukan masa jabatan Direksi.
efektivitas Direksi dan setiap individu Implemented The performance assessment of the BOD is done using
Direktur. a self-assessment mechanism, which is later
The BOC conducts an annual formal reviewed by the Nomination and Remuneration
evaluation in an objective and Committee against the criteria established by the BOC.
independent manner to determine The assessment refers to Key Performance Indicators
the effectiveness of the BOD and (KPIs) that include achievement of targets in the Company
the respective Director. Work Plan and Budget (RKAP), contributions to business
activities, commitment to advance Company’s interests,
d. Dewan Komisaris dengan pertimbangan compliance with laws, regulations, and internal policies,
Komite Nominasi dan Remunerasi, as well as attendance level in BOD meetings and joint
bertanggung jawab menentukan kriteria meetings with the BOC. The performance evaluation
evaluasi kinerja dan menilai kinerja results, both collective and individual, are reported to the
Direktur Utama dan anggota Direksi BOC for objective and independent review, as well as used
lainnya. as a basis to determine remuneration and consideration
The BOC, with considerations from for Shareholders to decide the BOD’s term of office.
the Nomination and Remuneration
Committee, is responsible to set
the performance evaluation criteria and
assess the performance of the President
Director and other members of the BOD.
Peran dan Tanggung Jawab Dewan Komisaris.
3.
Roles and Responsibilities of the BOC.
a. Dewan Komisaris mereviu strategi Diterapkan Dewan Komisaris secara berkala, paling sedikit 1 kali dalam
korporasi paling tidak setiap tahun setahun, melakukan penelaahan atas strategi Perseroan
dan menyetujui visi, misi, dan strategi dan memberikan persetujuan atas visi, misi, serta
korporasi yang dirumuskan oleh Direksi. strategi yang dirumuskan oleh Direksi. Dewan Komisaris
Dewan Komisaris juga mereviu, juga menelaah, memberikan masukan, dan menyetujui
memberikan saran dan menyetujui rencana bisnis serta rencana keuangan jangka panjang
rencana bisnis dan rencana keuangan maupun jangka pendek yang disusun oleh Direksi.
jangka panjang dan rencana keuangan Dalam pelaksanaannya, Dewan Komisaris memberikan
jangka pendek korporasi. Dewan saran dan melakukan pemantauan atas implementasi
Komisaris memberikan advis dan rencana tersebut, serta memastikan Direksi menjalankan
melakukan pemantauan kepada Direksi pengelolaan usaha secara efektif. Direksi bersama Dewan
atas pengelolaan implementasinya. Komisaris juga terlibat dalam pengambilan keputusan
Direksi dan Dewan Komisaris terlibat strategis yang sangat penting bagi Perseroan, sesuai
dalam keputusan yang sangat penting dengan ketentuan Anggaran Dasar.
bagi korporasi, diatur dalam Anggaran
Dasar korporasi.
The BOC reviews the corporate strategy Implemented The BOC periodically reviews the Company’s strategy
at least annually and approves at least once a year and approves the vision, mission,
the vission, mission, and corporate and strategies prepared by the BOD. The BOC also
strategies prepared by the BOD. The BOC reviews, gives input, and approves the long-term and
also reviews, advises, and approves the short-term business and financial plans prepared by
corporate long-term and short-term the BOD. In practice, the BOC advises and monitors
business and financial plans. The BOC the implementation of these plans, as well as ensuring
advises and monitors the implementation that the BOD manages the business effectively.
management done by the BOD. The BOD The BOD and BOC jointly participate in the important
and BOC are both involved in corporate strategic decision-making for the Company, as stipulated
important decision-making, as in the Articles of Association.
stipulated in the Articles of Association.
Laporan Tahunan 2025 Annual Report 239
Page 242
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
b. Jenis keputusan yang memerlukan Diterapkan Uraian terkait keputusan yang perlu persetujuan Dewan
persetujuan Dewan Komisaris harus Komisaris telah diungkapkan dalam Laporan Tahunan ini.
diungkapkan dalam Laporan Tahunan.
Types of decisions requiring approval of Implemented Details on the decisions requiring approval from the BOC
the BOC must be disclosed in the Annual has been disclosed in this Annual Report.
Report.
c. Dengan memperhatikan rekomendasi Diterapkan Pengangkatan dan/atau pemberhentian anggota
Komite Nominasi dan Remunerasi, Direksi maupun Dewan Komisaris diputuskan dalam
Dewan Komisaris mengusulkan kepada, RUPS berdasarkan usulan Dewan Komisaris dengan
dan untuk diputuskan oleh, RUPS mempertimbangkan rekomendasi dari Komite Nominasi
pengangkatan dan/atau pemberhentian dan Remunerasi. Dalam pengusulan tersebut, Dewan
anggota Direksi dan anggota Dewan Komisaris memastikan penerapan prinsip keberagaman,
Komisaris. Dalam mengusulkan hal di non-diskriminasi, serta kesempatan yang sama tanpa
atas, Dewan Komisaris memperhatikan membedakan suku, agama, ras, antar golongan, maupun
keberagaman, unsur non-diskriminatif, gender. Seluruh proses pencalonan dan pemilihan
dan memberikan kesempatan yang dilakukan secara formal, transparan, dan sesuai dengan
sama tanpa membedakan suku, ketentuan peraturan perundang-undangan yang berlaku.
agama, ras, antar golongan, dan gender.
Dewan Komisaris memastikan proses
pencalonan dan pemilihan anggota
Direksi dan anggota Dewan Komisaris
adalah formal dan transparan.
By considering the recommendations Implemented The appointment and/or dismissal of members of
of Nomination and Remuneration the BOD and BOC are decided at the GMS based on proposals
Committee, the BOC proposes to the GMS, from the BOC, by considering the recommendations
the appointment and/or dismissal of Nomination and Remuneration Committee.
of members of the BOD and BOC. In the proposal, the BOC ensures implementation of
In proposing as such, BOC considers diversity, non-discrimination, and equal principles,
diversity, non-discriminatory factor, and regardless of ethnicity, religion, race, groups, or gender.
provides equal opportunity regardless The overall nomination and election process is conducted
of ethnicity, religion, race, groups, or formally, transparently, and in line with the applicable laws
gender. The BOC ensures the nomination and regulations.
and selection process of members of
the BOD and BOC is conducted formally
and transparently.
d. Dewan Komisaris atau Komite yang Diterapkan Dewan Komisaris, melalui Komite Nominasi dan Remunerasi,
menjalankan fungsi nominasi menyusun menyusun kebijakan suksesi sebagai bagian dari proses
kebijakan suksesi dalam proses nominasi anggota Direksi, guna memastikan ketersediaan
nominasi anggota Direksi. Setiap tahun calon pemimpin yang berkompeten dan berintegritas.
Dewan Komisaris meninjau pelaporan Setiap tahun, Direktur Utama menyampaikan laporan
pelaksanaan rencana pengembangan mengenai pelaksanaan rencana pengembangan dan
dan suksesi yang disampaikan Direktur suksesi kepada Dewan Komisaris. Laporan ini ditinjau oleh
Utama. Dewan Komisaris untuk mengevaluasi efektivitas program
pengembangan kepemimpinan serta memastikan
kesinambungan tata kelola dan strategi bisnis Perseroan.
The BOC, or Committee carrying out Implemented BOC, through Nomination and Remuneration Committee,
the nomination function, prepares prepares a succession policy as part of the nomination
a succession policy as part of process for BOD members, to ensure the availability
the nomination process for BOD members. of competent and high-integrity leader. Every year,
Every year, the BOC reviews reports on the President Director submits a report to the BOC on
the implementation of development the implementation of development and succession plans.
and succession plans submitted by BOC reviews this report to evaluate the effectiveness of
the President Director. leadership development program and ensure continuity in
Company’s governance and business strategy.
e. Dewan Komisaris: Diterapkan Besaran remunerasi Direksi dan Dewan Komisaris
• Mengajukan kepada RUPS, yang dapat diusulkan oleh Dewan Komisaris kepada RUPS dengan
didahului oleh usulan dari Komite mempertimbangkan rekomendasi dari Komite Nominasi
yang menjalankan fungsi remunerasi, dan Remunerasi. Penetapan remunerasi dilakukan secara
besaran remunerasi anggota Direksi hati-hati dengan memperhatikan kinerja dan pencapaian
dan anggota Dewan Komisaris yang target Perseroan, besaran pendapatan tahun sebelumnya,
selaras dengan pengembangan beban tugas dan tanggung jawab masing-masing anggota,
korporasi yang berkelanjutan dan serta tingkat remunerasi eksekutif pada perusahaan
kepentingan jangka panjang korporasi sejenis. Selain itu, Dewan Komisaris secara berkala mereviu
dan Pemegang Saham; serta sistem remunerasi untuk memastikan kesesuaian dengan
• Secara berkala mereviu sistem tugas, tanggung jawab, dan kinerja Direksi maupun
remunerasi Direksi dan Dewan Dewan Komisaris, serta selaras dengan pengembangan
Komisaris. Perseroan yang berkelanjutan dan kepentingan jangka
panjang Perseroan serta Pemegang Saham.
240 Laporan Tahunan 2025 Annual Report
Page 243
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Board of Commissioners: Implemented Remuneration amount for the BOD and BOC is proposed
• Propose to the GMS, may be preceded by the BOC to the GMS, by considering recommendations
by proposal from the Committee from the Nomination and Remuneration Committee.
carrying out the remuneration Remuneration is determined wisely, by considering
function, the amount of remuneration the Company’s performance and target achievements,
for members of the BOD and BOC, in previous year’s revenue, duties and responsibilities of
line with the corporate sustainable each member, and executive remuneration benchmarks
development and the long-term in similar companies. Also, the BOC periodically reviews
interests of the corporation and the remuneration system to ensure its alignment with
Shareholders; and the duties, responsibilities, and performance of the BOD
• Periodically reviews the remuneration and the BOC, as well as with the Company’s sustainable
system provided for the BOD and BOC. development and long-term interests of the Company
and its Shareholders.
f. Dewan Komisaris mengawasi efektivitas Diterapkan Dewan Komisaris, baik secara langsung maupun
kebijakan governansi korporat dan melalui komite di bawahnya, mengawasi efektivitas
implementasinya serta mengusulkan kebijakan tata kelola perusahaan dan pelaksanaannya,
perubahan jika diperlukan. serta memberikan rekomendasi perubahan apabila
BOC oversees effectiveness of diperlukan. Dewan Komisaris juga memantau dan
corporate governance policy and its mengarahkan agar Perseroan menerapkan sistem
implementation and propose changes if manajemen risiko dan sistem pengendalian internal yang
necessary. tepat, efektif, dan selaras dengan tujuan, sasaran, serta
strategi Perseroan, dengan tetap mematuhi peraturan
g. Dewan Komisaris memantau dan perundang-undangan, Pedoman Etika dan Perilaku,
mengarahkan agar korporasi dan standar yang berlaku. Selain itu, Dewan Komisaris
menerapkan sistem manajemen risiko memastikan terjaganya integritas akuntansi dan sistem
dan sistem pengendalian internal pelaporan keuangan, serta independensi fungsi Unit Audit
yang tepat dan efektif yang selaras Internal maupun Auditor Eksternal dalam melaksanakan
dengan tujuan, sasaran, dan strategi tugas pengawasan.
korporasi serta mematuhi peraturan Implemented The BOC, either directly or via its committees, oversees
perundang-undangan, kode perilaku, the effectiveness of the company’s corporate governance
dan standar yang berlaku. policies and its implementation, gives recommendations
BOC oversees and gives direction to for changes when necessary. The BOC also monitors and
ensure that the corporation implements guides the Company to ensure the implementation of an
an appropriate and effective risk appropriate and effective risk management and internal
management system and internal control system, in line with Company’s objectives, goals,
control system, in line with the corporate and strategies, while complying with applicable laws and
objectives, goals, and strategies, as regulations, Code of Ethics and Conduct, and standards.
well as following applicable laws and The BOC also ensures the integrity of the accounting and
regulations, codes of conduct, and financial reporting system, as well as independence of
prevailing standards. the Internal Audit Unit and External Auditor in carrying out
the supervisory functions.
h. Dewan Komisaris mengawasi dan
mengarahkan agar tercapai integritas
akuntansi dan sistem pelaporan
keuangan korporat, serta independensi
fungsi audit internal dan eksternal.
BOC oversees and gives direction to
ensure integrity of the accounting and
corporate financial reporting system, as
well as independence of the internal and
external audit function.
i. Dewan Komisaris memantau, mereviu, Diterapkan Dewan Komisaris memantau, mereviu, dan menyetujui
dan menyetujui Laporan Tahunan penyusunan Laporan Tahunan dan Laporan Keberlanjutan
dan Laporan Keberlanjutan Korporasi Perseroan, serta memastikan integritas kedua laporan
serta memastikan integritasnya, serta tersebut. Dewan Komisaris juga mengawasi proses
mengawasi proses pengungkapan dan pengungkapan dan komunikasi informasi perusahaan
pengkomunikasian korporasi. kepada para pemangku kepentingan, guna menjamin
keterbukaan, akurasi, dan kepatuhan terhadap ketentuan
yang berlaku.
BOC monitors, reviews, and approves Implemented BOC monitors, reviews, and approves the preparation of
the Annual Report and Sustainability Annual Report and Sustainability Report of the Company,
Report of the Corporation, ensuring their ensuring the integrity of both reports. BOC also oversees
integrity, and oversees the corporate the company’s disclosure and information communication
disclosure and communications process. processes to the stakeholders, to ensure transparency,
accuracy, and compliance with applicable regulations.
Laporan Tahunan 2025 Annual Report 241
Page 244
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
j. Piagam Dewan Komisaris secara Diterapkan Dewan Komisaris menjalankan tugas dan tanggung
periodik ditinjau. jawabnya berdasarkan Pedoman Tata Laksana Kerja
Dewan Komisaris dan Direksi (Board Manual) yang terakhir
diperbarui pada 24 November 2023. Dokumen ini ditinjau
secara berkala untuk memastikan kesesuaiannya dengan
perkembangan Perseroan, kebutuhan tata kelola, serta
ketentuan peraturan perundang-undangan yang berlaku.
The BOC Charter is periodically reviewed. Implemented The BOC carries out its duties and responsibilities in line
with the Board Manual, last updated on 24 November
2023. The Board Manual is periodically reviewed to ensure
its relevance with the development of the Company,
governance needs, as well as the applicable laws and
regulations.
k. Dewan Komisaris mempunyai kebijakan Diterapkan Ketentuan terkait pengunduran diri anggota
terkait pengunduran diri anggota Dewan Komisaris, termasuk jika yang bersangkutan
Dewan Komisaris apabila terlibat dalam terlibat dalam tindak kejahatan keuangan, diatur dalam
kejahatan keuangan dan terbukti Board Manual. Adapun mekanisme pengunduran diri dan
melakukan kesalahan. pergantian anggota Dewan Komisaris juga diatur dalam
Anggaran Dasar Perseroan yang berlandaskan pada
ketentuan peraturan perundang-undangan.
The BOC has a policy on the resignation Implemented The provisions on the resignation of members of the BOC,
of members of the BOC if involved in including if involved in financial crimes, are stipulated in
financial crimes and found guilty. the Board Manual. Also, the mechanisms for resignation
and replacement of BOC are regulated in the Company’s
Articles of Association, based on applicable laws and
regulations.
l. Komisaris Independen sangat Diterapkan Komisaris Independen Perseroan telah memenuhi
diharapkan untuk dapat berkontribusi ketentuan independensi sesuai regulasi Otoritas Jasa
dalam diskusi yang jujur, obyektif, Keuangan serta memiliki keahlian dan pengalaman
aktif, dan konstruktif pada rapat yang relevan. Dalam menjalankan perannya, Komisaris
Dewan Komisaris. Independen secara konsisten menghadiri rapat Dewan
Komisaris maupun rapat gabungan dengan Direksi, dan
berkontribusi melalui diskusi yang jujur, obyektif, aktif,
serta konstruktif guna memastikan efektivitas fungsi
pengawasan.
Independent Commissioner is highly Implemented The Company’s Independent Commissioners met
expected to contribute in honest, the independence criteria in line with the Financial Services
objective, active, and constructive Authority regulation and possess relevant expertise and
discussions during the BOC meetings. experience. In carrying out their roles, the Independent
Commissioners consistently attend BOC meetings and
joint meetings with BOD, and contribute through honest,
objective, active, and constructive discussions to ensure
the effectiveness of the oversight function.
m. Komisaris Utama berperan sebagai Diterapkan Komisaris Utama menjalankan peran sebagai koordinator
koordinator Dewan Komisaris Dewan Komisaris guna memastikan efektivitas
dan memastikan efektivitasnya. pelaksanaan fungsi pengawasan. Dalam perannya,
Komisaris Utama mendorong budaya Komisaris Utama mendorong budaya keterbukaan
keterbukaan dan dialog konstruktif yang dan dialog konstruktif agar setiap pandangan dapat
memungkinkan berbagai pandangan disampaikan secara obyektif, sekaligus mengoordinasikan
diungkapkan, termasuk mengoordinasi penetapan agenda rapat serta memastikan ketersediaan
penetapan agenda rapat dewan yang waktu yang memadai untuk membahas seluruh agenda.
tepat dan memastikan waktu yang Selain itu, Komisaris Utama juga memastikan tersedianya
cukup tersedia untuk mendiskusikan kesempatan bagi Dewan Komisaris untuk berdiskusi
semua agenda. Selain itu, juga harus secara langsung dengan Direksi maupun Manajemen
ada kesempatan bagi Dewan Komisaris Senior melalui rapat gabungan yang diselenggarakan
untuk bertemu dengan jajaran Direksi secara berkala.
dan Manajemen Senior.
The President Commissioner acts as Implemented The President Commissioner acts as the coordinator
the coordinator of BOC and ensures of BOC to ensure effectiveness of supervisory function.
its effectiveness. The President Here, the President Commissioner promotes a culture
Commissioner promotes a culture of of openness and constructive dialogue, allowing every
openness and constructive dialogue, view to be expressed objectively, as well as coordinating
allowing diverse views to be expressed, the meeting agenda and ensures sufficient time allocation
including coordinating proper meeting to discuss all agenda. The President Commissioner also
agendas and ensuring sufficient time ensures opportunity given for the BOC to have direct
allocation to discuss all agenda. Also, discussions with BOD and Senior Management through
opportunity must be given for BOC to regular joint meetings.
meet with BOD and Senior Management.
242 Laporan Tahunan 2025 Annual Report
Page 245
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Pembentukan Komite.
4.
Establishment of Committees.
a. Korporasi memiliki komite-komite di Diterapkan Dewan Komisaris didukung oleh Komite Audit; Komite
bawah Dewan Komisaris sekurang- Nominasi dan Remunerasi; Komite Manajemen Risiko,
kurangnya terdiri dari: Komite Audit, GCG, dan Investasi; serta Komite Keberlanjutan Usaha dan
Komite Nominasi dan Remunerasi, dan Tanggung Jawab Sosial Perusahaan. Keberadaan komite-
Komite Pemantau Manajemen Risiko. komite ini memastikan efektivitas fungsi pengawasan,
penetapan remunerasi, penerapan manajemen risiko
dan GCG, pengambilan keputusan investasi, serta
pengawasan program keberlanjutan dan ESG.
Corporations have committees Implemented BOC is supported by Audit Committee; Nomination and
under the BOC, consisting of at least: Remuneration Committee; Risk Management, GCG, and
Audit Committee, Nomination and Investment Committee; and Business Sustainability
Remuneration Committee, and Risk and Corporate Social Responsibility Committee.
Management Monitoring Committee. These committees ensures the effectiveness of supervisory
function, remuneration determination, implementation of
risk management and GCG, investment decision-making,
and oversight of sustainability and ESG programs.
b. Dewan Komisaris memastikan bahwa Diterapkan Seluruh anggota Komite Audit Perseroan berasal dari
anggota Komite Audit seluruhnya Komisaris Independen dan pihak independen, sehingga
independen dan komite lain yang memastikan independensinya dalam menjalankan
dibentuk Dewan Komisaris adalah fungsi pengawasan. Sementara itu, komite lain di bawah
mayoritas dari pihak independen, Dewan Komisaris dibentuk dengan komposisi mayoritas
serta semua anggota komite memiliki anggota independen, serta diisi oleh individu yang memiliki
kompetensi, berkomitmen, serta kompetensi, pengalaman, dan komitmen yang memadai.
memiliki wewenang yang memadai Setiap anggota komite juga diberikan kewenangan yang
untuk menjalankan perannya secara cukup untuk melaksanakan perannya secara efektif dan
efektif dan independen. independen, sebagaimana diatur dalam piagam komite
masing-masing.
BOC ensures all members of the Audit Implemented All members of the Company’s Audit Committee are
Committee are independent, and Independent Commissioners and independent parties,
other committees established by BOC ensuring its independence in performing supervisory
are majority made up of independent functions. Meanwhile, other committees under the BOC
parties. Further, all committee members are majority made up of independent members and
possess the adequate competence, are staffed by individuals with adequate competence,
commitment, and authority to perform experience, and commitment. Every committee member
their roles effectively and independently. also granted sufficient authority to perform their roles
effectively and independently, as stipulated in respective
committee charters.
c. Untuk memastikan pemantauan Diterapkan Ketua Komite Audit Perseroan dijabat oleh Komisaris
atas pelaksanaan tugas Komite Independen, sehingga memastikan objektivitas dan
Audit berjalan obyektif dan independensi dalam pelaksanaan tugas Komite Audit.
independen, Komisaris Utama Dengan demikian, sesuai ketentuan yang berlaku,
tidak boleh menjadi ketua Komite Audit, Komisaris Utama tidak merangkap jabatan sebagai Ketua
kecuali dalam keadaan luar biasa Komite Audit.
yang harus dijelaskan dalam Laporan Implemented The Company’s Chairman of Audit Committee is served
Tahunan. by an Independent Commissioner, ensuring objectivity
To ensure objective and independent and independence in implementing Committee’s duties.
oversight of Audit Committee’s duties, Thus, following applicable regulations, President
President Commissioner shall not serve Commissioner serves no concurrent position as Chairman
as chairman of Audit Committee, except of Audit Committee.
in extraordinary circumstances which
must be disclosed in the Annual Report.
Penilaian Kinerja - Dewan Komisaris dan Anggotanya.
5.
Performance Assessment – The BOC and its Members.
a. Dewan Komisaris mempunyai kebijakan Diterapkan Penilaian kinerja Dewan Komisaris dilaksanakan
penilaian sendiri (self-assessment) secara tahunan melalui metode self-assessment yang
untuk menilai kinerja Dewan Komisaris. berpedoman pada Board Manual dan kebijakan Perseroan.
The BOC has a self-assessment policy to Penilaian dilakukan secara obyektif dengan kriteria yang
assess its performance. mencakup efektivitas pelaksanaan tugas dan tanggung
jawab sesuai peraturan perundang-undangan, Anggaran
b. Kebijakan penilaian sendiri Dasar, serta amanat Pemegang Saham. Hasil evaluasi
(self-assessment) untuk menilai kinerja disampaikan dalam RUPS Tahunan dan diungkapkan
Dewan Komisaris, diungkapkan melalui dalam Laporan Tahunan sebagai bentuk transparansi dan
Laporan Tahunan Perusahaan Terbuka. akuntabilitas.
The self-assessment policy to assess
the BOC’s performance is disclosed in
the Annual Report of the Public Company.
Laporan Tahunan 2025 Annual Report 243
Page 246
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
c. Dewan Komisaris melakukan evaluasi Implemented The performance assessment of the BOC is conducted
formal tahunan secara obyektif annually using a self-assessment method, guided by
untuk menentukan efektivitas Dewan, the Board Manual and Company policies. The assessment
komitenya, dan setiap individu Komisaris. is done objectively with criteria covering the effectiveness
The BOC conducts an annual formal of implementation of duties and responsibilities in line
evaluation in an objective manner to with the laws and regulations, Articles of Association,
determine the effectiveness of the BOC, and Shareholders’ mandate. The evaluation results are
its committees and every respective presented at the annual GMS and stated in the Annual
Commissioner. Report as a form of transparency and accountability.
Benturan Kepentingan.
6.
Conflicts of Interest.
a. Anggota Direksi yang mempunyai Diterapkan Ketentuan mengenai rangkap jabatan telah diatur
rangkap jabatan di luar korporasi, harus dalam Board Manual, Anggaran Dasar, dan peraturan
mendapatkan persetujuan dari Dewan perundang-undangan yang berlaku. Anggota Direksi yang
Komisaris. Seorang Komisaris memberi akan menjalankan rangkap jabatan di luar Perseroan
tahu Dewan Komisaris dan ketua komite wajib memperoleh persetujuan terlebih dahulu dari Dewan
yang menjalankan fungsi nominasi, Komisaris. Sementara itu, anggota Dewan Komisaris wajib
sebelum menerima penunjukan baru menyampaikan pemberitahuan kepada Dewan Komisaris
sebagai Direktur atau Komisaris dari dan Ketua Komite Nominasi dan Remunerasi sebelum
korporasi terbuka, jabatan Direktur menerima penunjukan baru sebagai Direktur atau
lainnya atau posisi lain dengan Komisaris pada korporasi terbuka lainnya, atau posisi lain
komitmen waktu yang signifikan. dengan komitmen waktu yang signifikan.
BOD members holding concurrent Implemented Provisions regarding concurrent positions are stipulated in
positions outside the corporation the Board Manual, Articles of Association, and applicable
require approval from the BOC. laws and regulations. BOD Members intending to hold
A Commissioner inform the BOC and concurrent positions outside the Company must first
chairman of the committee running seek approval from the BOC. Meanwhile, a BOC member
nomination function, prior to accepting is required to notify the BOC and Chairman of Nomination
new appointment as a Director or and Remuneration Committee prior to accepting new
Commissioner of a public company, appointment as a Director or Commissioner in another
any other position as Director or other public companies, or any other positions requiring
positions requiring a significant time a significant time commitment.
commitment.
b. Dewan Komisaris memantau Diterapkan Dewan Komisaris senantiasa memantau dan mengelola
dan mengelola potensi benturan potensi benturan kepentingan yang melibatkan
kepentingan Manajemen, anggota Manajemen, Direksi, Dewan Komisaris, maupun Pemegang
Direksi, Dewan Komisaris dan Pemegang Saham, termasuk penyalahgunaan aset Perseroan
Saham, termasuk penyalahgunaan aset dan transaksi dengan pihak berelasi. Dalam hal terjadi
korporasi dan penyalahgunaan dalam benturan kepentingan, anggota Dewan Komisaris
transaksi pihak berelasi. Komisaris yang yang bersangkutan tidak diperkenankan turut serta
memiliki benturan kepentingan tidak dalam proses pemantauan maupun pengambilan
turut serta dalam pemantauan dan keputusan, serta wajib mengungkapkan adanya benturan
pengambilan keputusan atas potensi kepentingan tersebut sebagai bentuk transparansi dan
benturan kepentingan yang melibatkan akuntabilitas.
Komisaris atau afiliasi Komisaris yang
bersangkutan.
BOC monitors and manages any Implemented BOC constantly monitors and manages potential conflicts
potential conflicts of interest involving of interest involving Management, the BOD, the BOC, and
Management, members of the BOD, Shareholders, including the misuse of Company’s assets
BOC, and Shareholders, including and related party transactions. If there are conflicts of
the misuse of corporate assets and any interest, the concerned BOC member is prohibited from
misuse in the related party transactions. participating in monitoring or decision-making process
Commissioner with conflicts of interest and is required to disclose the said conflict as a form of
do not participate in monitoring or transparency and accountability.
decision-making related to potential
conflicts involving the said Commissioner
or his/her affiliates.
244 Laporan Tahunan 2025 Annual Report
Page 247
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Peningkatan Kompetensi Anggota Direksi dan Dewan Komisaris
7.
Competence Improvement of Members of the BOD and BOC
a. Dewan Komisaris memastikan Diterapkan Perseroan menyelenggarakan program orientasi
bahwa anggota Direksi dan Dewan bagi anggota baru Dewan Komisaris dan Direksi
Komisaris memahami peran dan untuk memastikan pemahaman yang memadai atas
tanggung jawab mereka, karakteristik peran dan tanggung jawab mereka, karakteristik
dan operasi korporasi, peraturan serta operasi Perseroan, dan ketentuan peraturan
perundang-undangan dan standar perundang-undangan yang berlaku. Selain itu,
yang relevan serta kewajiban lain melalui dukungan Sekretaris Perusahaan, anggota
yang berlaku. Direksi melalui sekretaris Dewan Komisaris dan Direksi senantiasa difasilitasi dalam
korporasi mendukung semua anggota memperbarui dan meningkatkan keterampilan maupun
Direksi dan Dewan Komisaris dalam pengetahuan yang diperlukan guna menjalankan
memperbarui dan menyegarkan perannya secara efektif.
keterampilan dan pengetahuan mereka
yang diperlukan untuk menjalankan
peran mereka di Dewan.
The BOC ensures that members of Implemented The Company organizes an orientation program for new
the BOD and BOC understand their members of the BOC and BOD to ensure an adequate
roles and responsibilities, corporate understanding of their roles and responsibilities, corporate
characteristics and operations, relevant characteristics and operations, and applicable laws and
laws and regulations, applicable regulations. Also, supported by the Corporate Secretary,
standards, and other obligations. members of the BOC and BOD are continuously encouraged
The BOD, through Corporate Secretary, to update and improve the skills and knowledge necessary
supports all members of the BOD and to perform their roles effectively.
BOC to update and refresh skills and
knowledge necessary to do their duties
effectively.
Komposisi dan Remunerasi Direksi dan Dewan Komisaris
II.
Composition and Remuneration of the BOD and BOC
Komposisi Direksi dan Dewan Komisaris.
1.
Composition of the BOD and BOC.
a. Dalam menentukan kandidat calon Diterapkan Proses pengangkatan dan pemberhentian anggota
Direktur, Dewan Komisaris melalui Direksi ditetapkan melalui RUPS berdasarkan rekomendasi
Komite Nominasi dan Remunerasi, tidak Dewan Komisaris yang diperoleh dari Komite Nominasi
hanya mengandalkan rekomendasi dan Remunerasi. Dalam menentukan kandidat,
dari Dewan Komisaris, Manajemen atau Dewan Komisaris melalui Komite Nominasi dan Remunerasi
Pemegang Saham mayoritas. Dewan tidak hanya mengandalkan rekomendasi internal dari
Komisaris, melalui Komite Nominasi Dewan Komisaris, Manajemen, atau Pemegang Saham
dan Remunerasi, dapat menggunakan mayoritas, tetapi juga dapat memanfaatkan sumber
sumber independen untuk menentukan independen untuk memastikan kandidat yang dipilih
kandidat yang memenuhi syarat. memenuhi syarat serta sesuai dengan standar dan
kebutuhan Perseroan.
The nomination of candidates for Implemented The appointment and dismissal of BOD members are
BOD, BOC, through Nomination and determined through the GMS based on recommendations
Remuneration Committee, does not just from the BOC, who obtained it through Nomination and
rely on recommendations from the BOC, Remuneration Committee. In nominating candidates,
Management, or majority Shareholders. the BOC, through Nomination and Remuneration
The BOC, through Nomination and Committee, does not just rely on internal recommendations
Remuneration Committee, may also from the BOC, Management, or majority Shareholders,
utilize independent sources to identify but may also utilize independent sources to ensure
qualified candidates. the nominated candidates meet the qualifications and in
line with the Company’s standards and needs.
b. Dewan Komisaris memastikan Diterapkan Dalam melaksanakan proses seleksi anggota Direksi,
bahwa kriteria dalam menyeleksi Dewan Komisaris, melalui Komite Nominasi dan
anggota Direksi mencakup paling Remunerasi, memastikan bahwa kandidat memiliki
tidak pengetahuan, kemampuan, pengetahuan, kemampuan, dan keahlian yang memadai
dan keahlian yang dibutuhkan untuk untuk menjalankan perannya secara efektif. Selain itu,
memenuhi secara tepat peran Direksi proses seleksi dilakukan dengan memperhatikan prinsip
serta memperhatikan terpenuhinya keberagaman, non-diskriminasi, dan kesempatan yang
keberagaman Direksi. setara, tanpa membedakan suku, agama, ras, golongan,
maupun gender, sehingga komposisi Direksi dapat
mencerminkan keterwakilan yang inklusif.
Laporan Tahunan 2025 Annual Report 245
Page 248
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
The BOC ensures that the selection Implemented In carrying out the selection process for BOD members,
criteria for BOD members at least include the BOC, through Nomination and Remuneration
knowledge, capabilities, and expertise Committee, ensures that candidates possess adequate
required to properly fill the BOD roles, knowledge, skills, and expertise to perform their roles
while also considering the diversity effectively. Also, the selection process is conducted by
within the BOD. observing the principles of diversity, non-discrimination,
and equal opportunity, regardless of ethnicity, religion,
race, groups, or gender, thus allowing BOD composition to
reflect an inclusive representation.
c. Anggota Direksi yang membawahi Diterapkan Direktur yang membawahi bidang akuntansi dan
bidang akuntansi atau keuangan keuangan memiliki pengetahuan dan pengalaman di
memiliki keahlian dan/atau bidang terkait.
pengetahuan di bidang akuntansi.
Member of the BOD in charge of Implemented The Director in charge of accounting and finance has
accounting or finance has an expertise the knowledge and experience in the related field.
and/or knowledge in accounting.
d. Kebijakan korporasi tentang Diterapkan Kebijakan keberagaman komposisi Dewan Komisaris dan
keberagaman pada Direksi dan Dewan Direksi telah disampaikan pada bagian Keberagaman
Komisaris diungkapkan dalam Laporan Dewan Komisaris dan Direksi dalam Laporan Tahunan ini.
Tahunan.
Corporate policy regarding diversity in Implemented The policy on diversity in the composition of the BOC and
BOD and BOC is disclosed in the Annual BOD has been presented in the Diversity of the Board of
Report. Commissioners and Board of Directors section in this
Annual Report.
e. Dewan Komisaris memastikan bahwa Diterapkan Dewan Komisaris memastikan bahwa kebijakan
kebijakan dan prosedur untuk seleksi dan prosedur seleksi serta nominasi anggota
dan nominasi Komisaris adalah jelas Dewan Komisaris disusun secara jelas dan transparan,
dan transparan sehingga dapat sehingga dapat menghasilkan komposisi Dewan yang
menghasilkan komposisi Dewan efektif sesuai kebutuhan Perseroan. Dalam pelaksanaannya,
yang diinginkan. Dewan Komisaris Dewan Komisaris, melalui Komite Nominasi dan
menggunakan sumber independen Remunerasi, tidak hanya mengandalkan rekomendasi
untuk menentukan kandidat yang internal, tetapi juga dapat memanfaatkan sumber
memenuhi syarat. independen untuk memperoleh kandidat yang memenuhi
syarat dan memiliki kompetensi sesuai standar Perseroan.
BOC ensures the policies and Implemented BOC ensures the policies and procedures for the selection
procedures for the selection and and nomination of its member are established clearly and
nomination of Commissioner are clear transparently, enabling the formation of effective BOC
and transparent, enabling the formation composition meeting the Company’s needs. In practice,
of desired BOC composition. BOC also BOC, through Nomination and Remuneration Committee,
utilizes independent sources to identify does not just rely on internal recommendations but may
qualified candidates. also utilize independent sources to identify qualified
candidates meeting Company’s competency standards.
f. Dewan Komisaris/Komite yang Diterapkan Dewan Komisaris, melalui Komite Nominasi dan
menjalankan fungsi nominasi Remunerasi, menetapkan prosedur serta kriteria nominasi
menetapkan prosedur dan kriteria yang konsisten dengan keahlian Dewan Komisaris yang
nominasi yang konsisten dengan telah disetujui. Dewan Komisaris juga memastikan bahwa
matriks keahlian Dewan Komisaris yang setiap profil kandidat sesuai dengan persyaratan yang
telah disetujui Dewan Komisaris dan ditetapkan dalam matriks keahlian dan kriteria nominasi
memastikan bahwa profil kandidat tersebut, sehingga komposisi Dewan Komisaris dapat
memenuhi persyaratan yang ditetapkan mencerminkan keahlian dan kompetensi yang dibutuhkan
dalam matriks keahlian dan kriteria Perseroan.
nominasi.
BOC/ Committee carrying the nomination Implemented BOC, through Nomination and Remuneration Committee,
function establishes the nomination establishes nomination procedures and criteria consistent
procedure and criteria consistent with with the approved Board of Commissioners’ skills matrix
the Board of Commissioners’ skills and ensures that every candidate’s profile meets
matrix approved by BOC and ensures the requirements set forth in the skills matrix and
that the candidate profiles meet nomination criteria, enabling BOC composition to reflect
the requirements set forth in the skills the expertise and competencies required by the Company.
matrix and nomination criteria.
246 Laporan Tahunan 2025 Annual Report
Page 249
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
g. Komposisi Dewan Komisaris harus Diterapkan Komposisi Dewan Komisaris Perseroan dibentuk dengan
dibentuk sedemikian rupa sehingga memperhatikan prinsip keberagaman, sehingga secara
anggota-anggotanya secara kelompok kolektif mencerminkan kombinasi kemampuan, keahlian,
mencerminkan keberagaman dalam hal pengetahuan, pengalaman, usia, latar belakang budaya,
kemampuan, keahlian, pengetahuan, dan gender yang diperlukan untuk menjalankan fungsi
pengalaman, usia, latar belakang pengawasan secara efektif. Kebijakan keberagaman ini
budaya, dan gender yang dibutuhkan diterapkan secara konsisten guna memastikan Dewan
untuk memenuhi secara tepat peran Komisaris memiliki perspektif yang luas dan seimbang
Dewan Komisaris. dalam mendukung tercapainya tujuan Perseroan.
BOC composition must be structured in Implemented The Company’s BOC composition is structured by
such a way that, as a group, its members considering diversity principle, so it collectively reflects
reflect diversity of skills, expertise, a combination of skills, expertise, knowledge, experience,
knowledge, experience, age, cultural age, cultural background, and gender required to carry
background, and gender, required to out effective oversight. The diversity policy is applied
properly meet the roles of BOC. consistently to ensure the BOC maintains broad and
balanced perspectives in supporting the achievement of
Company’s objectives.
h. Untuk memampukan Dewan Komisaris Diterapkan Untuk memastikan pemberian nasihat dan pengawasan
dalam memberikan advis dan supervisi secara independen kepada Direksi, termasuk pada area
secara independen kepada Direksi yang berpotensi menimbulkan benturan kepentingan,
dan untuk peran-peran yang terdapat Dewan Komisaris Perseroan telah dilengkapi dengan
potensi benturan kepentingan, seorang Komisaris Independen dari total 2 anggota
Dewan Komisaris terdiri dari Komisaris Dewan Komisaris. Proporsi ini telah memenuhi ketentuan
Independen yang cukup jumlahnya, peraturan yang berlaku. Masa jabatan anggota
dengan masa jabatan yang dibatasi Dewan Komisaris ditetapkan sesuai dengan Anggaran
dan terdapat pengungkapan jangka Dasar Perseroan, dengan pengungkapan mengenai
waktu keanggotaan Dewan Komisaris jangka waktu keanggotaan serta status independensi
serta independensi mereka dari sudut yang disajikan secara transparan dalam Laporan Tahunan.
pandang korporasi.
To enable BOC to provide independent Implemented To ensure the provision of independent advice and
advice and supervision to BOD and in oversight to BOD, including in areas with potential conflicts
roles with potential conflicts of interest, of interest, the Company’s BOC has one Independent
BOC consists of sufficient number of Commissioner out of 2 BOC members. This proportion
Independent Commissioners, with meets the applicable regulatory requirements. The tenure
limited tenure, and disclosures are of BOC members is determined in line with the Company’s
made on the term of their service and Articles of Association, and disclosures on the term service
independence from the Company and independence status are presented transparently in
perspective. the Annual Report.
i. Untuk memfasilitasi fungsi Direksi dan Diterapkan Untuk mendukung efektivitas fungsi Direksi dan
Dewan Komisaris yang efektif dan guna Dewan Komisaris sekaligus memperkuat kepercayaan
meningkatkan kepercayaan investor investor serta pemangku kepentingan, Komite Nominasi
dan pemangku kepentingan, Komite dan Remunerasi Perseroan memastikan terselenggaranya
Nominasi dan Remunerasi memastikan proses penunjukan dan pengangkatan anggota Direksi
bahwa terdapat proses yang formal, maupun Dewan Komisaris yang bersifat formal, ketat,
ketat, dan transparan untuk penunjukan transparan, serta sesuai dengan ketentuan peraturan
dan pengangkatan anggota Direksi dan perundang-undangan yang berlaku.
Dewan Komisaris.
To facilitate an effective function of Implemented To support an effective function of the BOD and BOC,
the BOD and BOC, and to strengthen while strengthen investor and stakeholder confidence,
investor and stakeholder confidence, the Company’s Nomination and Remuneration Committee
the Nomination and Remuneration ensures that the nomination and appointment processes
Committee ensures a formal, strict, for members of the BOD or BOC are carried out in a formal,
and transparent process is in place strict, and transparent manner, fully compliance with
for nomination and appointment of the applicable laws and regulations.
members of the BOD and BOC.
Laporan Tahunan 2025 Annual Report 247
Page 250
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Remunerasi Direksi dan Dewan Komisaris.
2.
Remuneration of the BOD and BOC.
a. Kebijakan remunerasi anggota Direksi Diterapkan Kebijakan remunerasi anggota Dewan Komisaris dan
terdiri atas struktur remunerasi yang Direksi disusun dengan mengacu pada peraturan
berorientasi pada pengembangan perundang-undangan dan Anggaran Dasar Perseroan,
korporasi yang berkelanjutan dan serta berorientasi pada pengembangan Perseroan yang
mendorong pencapaian tujuan jangka berkelanjutan dan pencapaian tujuan jangka panjang.
panjang. Remunerasi Direksi harus Dalam penyusunannya, remunerasi mempertimbangkan
diusulkan, dapat dengan melalui Komite standar industri sejenis, tugas, tanggung jawab, serta
Nominasi dan Remunerasi, oleh Dewan wewenang masing-masing anggota yang dikaitkan
Komisaris untuk diputuskan oleh RUPS. dengan pencapaian kinerja Perseroan, target individu,
Jumlah remunerasi yang diusulkan serta keseimbangan antara komponen tetap dan variabel.
kepada RUPS tersebut ditetapkan
dengan mempertimbangkan peran Usulan remunerasi Direksi diajukan oleh
setiap anggota Direksi dan situasi Dewan Komisaris berdasarkan rekomendasi Komite
ekonomi serta kinerja korporasi. Nominasi dan Remunerasi, untuk kemudian ditetapkan
Remuneration policy for BOD members melalui persetujuan Pemegang Saham dalam RUPS.
consists of a remuneration structure Sementara itu, remunerasi Dewan Komisaris, termasuk
oriented towards sustainable corporate honorarium, tunjangan, fasilitas lain, serta santunan
development, driving the achievement of purna jabatan, ditetapkan langsung oleh Pemegang
long-term objectives. Remuneration for Saham melalui RUPS Tahunan. Penetapan ini dilakukan
BOD must be proposed by BOC, can be melalui prosedur yang adil dan transparan, dengan
through Nomination and Remuneration memperhatikan kinerja korporasi, kontribusi individu, serta
Committee, to be decided by GMS. kondisi pasar.
The proposed remuneration amount Implemented The remuneration policy for members of BOC and BOD is
submitted to the GMS is determined formulated in line with applicable laws and regulations
by considering the role of every BOD as well as the Company’s Articles of Association, oriented
member, as well as economic conditions towards sustainable development and achievement of
and corporate performance. long-term objectives. In its formulation, remuneration
considers the standards of similar industry, duties,
b. Kebijakan remunerasi anggota Dewan responsibilities, and authorities of every member, linked
Komisaris terdiri atas struktur remunerasi to the Company’s performance, individual targets, and
yang berorientasi pada pengembangan a balance between fixed and variable components.
korporasi yang berkelanjutan dan
mendorong pencapaian tujuan jangka The proposed remuneration of BOD is submitted by
panjang. Jumlah remunerasi yang BOC based on recommendations from the Nomination
diusulkan Dewan Komisaris kepada and Remuneration Committee, to be determined
RUPS tersebut ditetapkan dengan by Shareholders’ approval at the GMS. Meanwhile,
mempertimbangkan peran setiap remuneration of BOC, including honorarium, allowances,
anggota Dewan Komisaris dan situasi other facilities, and post-service benefits, is determined
ekonomi serta kinerja korporasi. Di directly by Shareholders at the Annual GMS. Both
samping itu juga harus dipertimbangkan determinations are conducted with fair and transparent
posisinya sebagai Komisaris Utama dan procedure, considering corporate performance, individual
ketua serta keanggotaannya dalam contributions, and market conditions.
komite-komite.
Remuneration policy for BOC members
consists of a remuneration structure
oriented towards sustainable corporate
development, driving the achievement
of long-term objectives. The
remuneration amount proposed by BOC
to GMS is determined by considering
the role of every BOC member, as well
as economic conditions and corporate
performance. Also, it should consider the
position as the President Commissioner,
chairmanship and membership in
committees.
248 Laporan Tahunan 2025 Annual Report
Page 251
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
c. Untuk memastikan bahwa paket
remunerasi ditentukan berdasarkan
prestasi, kualifikasi, dan kompetensi
Direktur dan Komisaris dengan
memperhatikan kinerja operasi korporasi,
kinerja individu dan kondisi pasar, Komite
Nominasi dan Remunerasi memastikan
bahwa terdapat prosedur yang adil
dan transparan untuk menetapkan
kebijakan remunerasi anggota Direksi
dan Dewan Komisaris.
To ensure the remuneration package
is determined based on performance,
qualifications, and competencies of
the BOD and BOC, by considering the
corporate operational performance,
individual achievements, and
market conditions, Nomination and
Remuneration Committee ensures that
there are fair and transparent procedures
in determining the remuneration policy
for members of BOD and BOC.
Hubungan Kerja antara Direksi dan Dewan Komisaris
III.
Work Relationships between the BOD and BOC
Sifat Hubungan Kerja.
1.
Nature of Work Relationships.
a. Terdapat diskusi yang terbuka antara Diterapkan Dewan Komisaris dan Direksi senantiasa menjalin diskusi
Direksi dengan Dewan Komisaris serta yang terbuka melalui rapat gabungan yang difasilitasi
di antara para anggota Direksi dan para oleh Sekretaris Perusahaan dan didokumentasikan
anggota Dewan Komisaris. Namun, tetap dalam risalah rapat. Diskusi dilakukan secara konstruktif
penting menjaga kerahasiaan informasi untuk mendukung efektivitas fungsi pengawasan dan
agar tidak terjadi kebocoran informasi pengelolaan Perseroan. Dalam setiap interaksi, Dewan
rahasia. Komisaris dan Direksi tetap menjaga kerahasiaan informasi
perusahaan guna mencegah terjadinya kebocoran data
yang bersifat strategis maupun rahasia.
There are open discussions between Implemented BOC and BOD always maintaining open discussions via
the BOD and BOC, as well as among joint meetings facilitated by Corporate Secretary, and all
members of each board. However, properly documented in minutes of meetings. Discussions
it remains important to maintain were held constructively to support the effectiveness of
the confidentiality of information the Company’s supervisory and management functions.
to prevent any leak of sensitive or In every interaction, both the BOC and BOD safeguard
confidential matters. the confidentiality of company information to prevent any
leak of strategic or sensitive data.
b. Sesuai dengan tugas dan perannya Diterapkan Direksi bersama Dewan Komisaris, sesuai dengan tugas
masing-masing, Direksi bekerja sama dan perannya masing-masing, berkolaborasi dalam
dengan Dewan Komisaris dalam merumuskan visi, misi, serta strategi Perseroan. Strategi
merumuskan misi, visi, dan strategi tersebut mencakup rencana jangka pendek maupun
korporasi dan secara reguler membahas jangka panjang yang selaras dengan tujuan keberlanjutan
pengimplementasiannya. Perseroan. Selanjutnya, Direksi dan Dewan Komisaris secara
reguler membahas serta mengevaluasi implementasi
strategi dan kebijakan tersebut untuk memastikan
keterlaksanaannya di seluruh tingkatan organisasi.
Following their respective duties and Implemented The BOD and BOC, with their respective duties and
responsibilities, the BOD collaborates responsibilities, collaborates in formulating Company’s
with BOC in formulating the corporate vision, mission, and strategies. These strategies include
mission, vision, and strategies, and both short-term and long-term plans align with
regularly discusses their implementation. the Company’s sustainability objectives. Next, the BOD and
BOC regularly discuss and evaluate the implementation of
these strategies and policies to ensure effective execution
at all levels of the organization.
Laporan Tahunan 2025 Annual Report 249
Page 252
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
c. Sekretaris Korporasi memiliki peran Diterapkan Perseroan telah menunjuk Bapak Arya Wibisana sebagai
penting dalam mendukung efektivitas Sekretaris Perusahaan berdasarkan Surat Keputusan
hubungan kerja antara Direksi Direksi No. 001/SK-DIR/TPA/XI/2022 tertanggal 7 November
dengan Dewan Komisaris, mendorong 2022. Dalam perannya, Sekretaris Perusahaan mendukung
implementasi praktik governansi efektivitas hubungan kerja antara Direksi dan Dewan
korporat yang baik, termasuk komunikasi Komisaris, mendorong penerapan praktik tata kelola
yang efektif dengan Pemegang Saham perusahaan yang baik, serta memfasilitasi komunikasi
dan pemangku kepentingan lainnya. yang efektif dengan Pemegang Saham dan pemangku
kepentingan lainnya, termasuk memastikan kepatuhan
terhadap peraturan perundang-undangan.
Corporate Secretary has an important Implemented The Company appointed Mr. Arya Wibisana as Corporate
role to support the effectiveness of Secretary based on the Decree of the Board of Directors
work relationships between the BOD No. 001/SK-DIR/TPA/XI/2022 dated 7 November 2022.
and BOC, driving the implementation of The Corporate Secretary supports the effectiveness of
good corporate governance practices, work relationships between the BOD and BOC, driving
including effective communication with the implementation of good corporate governance
the Shareholders and other stakeholders. practices, and facilitates effective communication with
the Shareholders and other stakeholders, as well as
ensuring compliance with the laws and regulations.
Akses Informasi Dewan Komisaris.
2.
Access of Information of the BOC.
a. Direksi bertanggung jawab untuk Diterapkan Direksi bertanggung jawab untuk memastikan
memastikan Dewan Komisaris Dewan Komisaris memperoleh akses terhadap informasi
mendapatkan akses informasi yang yang akurat, relevan, komprehensif, dan tepat waktu
akurat, relevan, dan tepat waktu. Dewan guna mendukung efektivitas fungsi pengawasan.
Komisaris sendiri memastikan bahwa ia Penyampaian informasi dilakukan secara teratur melalui
memperoleh informasi yang memadai. rapat bersama maupun mekanisme pelaporan lainnya,
Direksi menyediakan informasi kepada dengan dukungan Sekretaris Perusahaan untuk menjamin
Dewan Komisaris secara teratur, tanpa kelengkapan dokumentasi. Dewan Komisaris juga memiliki
penundaan, dan secara komprehensif hak untuk sewaktu-waktu meminta informasi tambahan
tentang semua masalah yang relevan dari Direksi apabila diperlukan.
dengan korporasi. Dewan Komisaris
sewaktu-waktu dapat meminta Direksi
untuk memberikan informasi tambahan.
BOD is responsible for ensuring the BOC Implemented BOD is responsible to ensure BOD has access to accurate,
has access to accurate, relevant, and relevant, comprehensive, and timely information to support
timely information. BOC, in turn, ensures the effectiveness of its supervisory function. Information
that it obtains sufficient information. is provided regularly through joint meetings and other
BOD regularly provides comprehensive reporting mechanisms, supported by Corporate Secretary
information to the BOC, without delay, to ensure complete documentation. BOC also has the right
on all matters relevant to the corporation. to request additional information from BOD at any time,
BOC may, at any time, request additional if necessary.
information from BOD as necessary.
Tanggung Jawab Direksi dan Dewan Komisaris atas Dampak Struktur.
3.
Responsibilities of BOD and BOC on the Structural Impact.
a. Dampak struktur kepemilikan terhadap Diterapkan Setiap anggota Direksi dan Dewan Komisaris wajib
korporasi. Direksi dan Dewan Komisaris melaporkan kepemilikan maupun perubahan kepemilikan
mempertimbangkan tanggung saham Perseroan sesuai ketentuan yang berlaku. Dalam
jawabnya dalam konteks struktur menjalankan tugas dan tanggung jawabnya, Direksi
kepemilikan saham dan hubungan dan Dewan Komisaris senantiasa mempertimbangkan
antar-Pemegang Saham korporasi dampak struktur kepemilikan serta hubungan antar-
yang mungkin berdampak terhadap Pemegang Saham terhadap pengelolaan dan operasi
pengelolaan dan operasi korporasi. Perseroan. Perseroan memastikan bahwa struktur
kepemilikan tidak mengurangi independensi maupun
efektivitas kinerja organ perusahaan dalam menjalankan
fungsi pengelolaan dan pengawasan.
Impact of ownership structure on Implemented Each BOD and BOC member is required to report any
Corporation. BOD and BOC consider ownership and any changes in ownership of Company’s
their responsibilities in the context of shares in line with applicable regulations. In carrying out
shareholding structure and relationships their duties and responsibilities, BOD and BOC always
among corporate Shareholders, consider impact of ownership structure and relationships
that may impacting the corporate among Shareholders on the Company’s management and
management and operations. operations. The Company ensures ownership structure
does not compromise the independence or effectiveness
of Company’s organs in performing the management and
supervisory functions.
250 Laporan Tahunan 2025 Annual Report
Page 253
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Perilaku Etis dan Bertanggung jawab
IV.
Ethical and Responsible Behavior
Pedoman Etika dan Perilaku.
1.
Code of Ethics and Conduct.
a. Pernyataan ini dituangkan dalam Diterapkan Pernyataan mengenai etika dan perilaku korporasi
Pedoman Perilaku dan Etika Usaha yang dituangkan dalam Pedoman Etika dan Perilaku
harus secara jelas mengungkapkan yang ditetapkan berdasarkan Keputusan Bersama
harapan korporasi bahwa setiap Dewan Komisaris dan Direksi PT Teladan Prima Agro Tbk
anggota Direksi dan Dewan Komisaris No. 03/SK-DIR-DEKOM/GCG/TPA/XI/2023 tanggal
serta karyawan akan: 24 November 2023. Pedoman ini menjadi acuan bagi
• Bertindak untuk kepentingan terbaik seluruh anggota Dewan Komisaris, Direksi, dan karyawan
korporasi; untuk senantiasa bertindak demi kepentingan terbaik
• Bertindak dengan jujur dan dengan Perseroan, menjunjung tinggi integritas dan kejujuran,
integritas berstandar tinggi; menghindari benturan kepentingan, serta mematuhi
• Bersikap independen dan bertindak peraturan perundang-undangan yang berlaku. Selain itu,
berdasarkan informasi yang lengkap, pedoman ini juga menekankan larangan penyalahgunaan
dengan itikad baik, dengan uji tuntas jabatan maupun aset perusahaan, kewajiban menjaga
dan kehati-hatian; keterbukaan informasi yang akurat dan tepat waktu, serta
• Mematuhi peraturan perundang- penghormatan terhadap hak dan perbedaan pendapat
undangan yang berlaku bagi antar individu. Seluruh insan Perseroan wajib mematuhi
korporasi dan operasinya; Pedoman Etika dan Perilaku tersebut sebagai wujud
• Menghindari tindakan yang komitmen Teladan Prima Agro dalam menegakkan tata
melanggar peraturan perundang- kelola perusahaan yang baik.
undangan atau tindakan yang tidak
etis berdasarkan pedoman etika
korporasi;
• Tidak terlibat atau berpartisipasi
dalam kegiatan apa pun yang akan
menimbulkan benturan kepentingan
dengan kepentingan terbaik
korporasi atau yang akan berdampak
negatif terhadap reputasi korporasi;
• Tidak mengambil manfaat atas
properti atau informasi yang
dimiliki korporasi, kepemilikan
aset lainnya atau pelanggannya
untuk kepentingan pribadi atau
yang menyebabkan kerugian bagi
korporasi dan pelanggannya.
• Tidak memanfaatkan jabatannya
atau peluang yang dihasilkan oleh
jabatannya untuk kepentingan
pribadi;
• Menghindari perbuatan meminta
atau menerima dari pihak ketiga
pembayaran, gratifikasi atau
keuntungan lain untuk dirinya
sendiri atau untuk orang lain yang
menimbulkan benturan kepentingan/
memberikan keuntungan kepada
pihak ketiga secara melanggar
peraturan perundang-undangan;
• Menghormati perbedaan pendapat
dan hak-hak setiap anggota Direksi,
Dewan Komisaris, dan karyawan;
serta
• Memastikan pengungkapan yang
lengkap, adil, akurat, tepat waktu,
dan dapat dipahami dalam laporan
dan dokumen yang disampaikan
korporasi kepada regulator dan
dalam komunikasi publik lainnya.
Laporan Tahunan 2025 Annual Report 251
Page 254
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
The following is stated in the Code of Implemented The statement regarding corporate ethics and conduct
Conduct and Business Ethics, clearly is outlined in the Code of Ethics and Conduct, established
expresses the corporation’s expectations under the Joint Decree of the Board of Commissioners
that every member of the BOD, BOC, and and Board of Directors of PT Teladan Prima Agro Tbk
employees will: No. 03/SK-DIR-DEKOM/GCG/TPA/XI/2023 dated
• Acting in the best interests of 24 November 2023. This Code serves as guidelines for all
the Company; members of the BOC, BOD, and employees to consistently
• Acting honestly with highest integrity act in the best interests of the Company, uphold integrity
standard; and honesty, avoid conflicts of interest, as well as complying
• Be independent and acting based on with the applicable laws and regulations. In addition,
complete information, in good faith, the Code emphasizes the prohibition of misuse of position
with due diligence and prudence; or company assets, obligation to ensure an accurate
• Complying with laws and regulations and timely disclosure of information, and respect of
applicable to the corporation and its individual rights and different opinions among individuals.
operations; All Company’s personnel are required to adhere
• Avoid any laws violating or unethical the Code of Ethics and Conduct as a realization of Teladan
action, based on the corporate code Prima Agro’s commitment in enforcing good corporate
of ethics; governance.
• Not engaging or participating in any
activities with potential of causing
conflicts of interest with the best
interests of the corporation or will
negatively impact the corporation’s
reputation;
• Not benefiting from information or
property owned by the corporation,
other assets ownership, or its
customers, for personal interests or
causing loss to the corporation and
its customers;
• Not misusing their positions or
opportunities due to their positions for
personal interests;
• Avoid soliciting or accepting
payments, gratuities, or other benefits
from third parties for themselves
or others, causing conflicts of
interest/benefiting a third party by
violating the laws and regulations;
• Respecting different opinions and
rights of every member of the BOD,
BOC, and employees; and
• Ensuring full, fair, accurate, timely
and understandable disclosure of
report and document submitted by
the corporation to the regulators and
in other public communications.
b. Direksi menetapkan kebijakan dan praktik Diterapkan Perseroan telah menetapkan Pedoman Anti-Korupsi dan
anti pencucian uang dan pendanaan Anti-Penyuapan berdasarkan Keputusan Manajemen
terorisme, anti-suap, anti-korupsi, tahun 2023 sebagai wujud komitmen terhadap penerapan
anti-kecurangan (anti-fraud), keterlibatan standar etika dan integritas tertinggi. Pedoman ini berlaku
dalam politik dengan mengacu pada bagi seluruh Dewan Komisaris, Direksi, karyawan, serta
standar nasional atau internasional pihak ketiga, dan mengatur kebijakan serta praktik
mengenai anti pencucian uang, anti-korupsi, anti-penyuapan, anti-fraud, anti pencucian
anti-suap, anti-korupsi, anti kecurangan, uang dan pendanaan terorisme, serta larangan
atau standar terkait lainnya. keterlibatan politik yang bertentangan dengan kepentingan
Perseroan. Pedoman tersebut mengacu pada ketentuan
peraturan perundang-undangan nasional, termasuk
Undang-Undang Pemberantasan Tindak Pidana Korupsi,
Undang-Undang Pencegahan dan Pemberantasan Tindak
Pidana Pencucian Uang, serta standar internasional,
seperti ISO 37001:2016 Sistem Manajemen Anti-Penyuapan.
252 Laporan Tahunan 2025 Annual Report
Page 255
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
BOD establishes policies and practices Implemented The Company has established Anti-Corruption and
on anti-money laundering and counter- Anti-Bribery Guidelines with a Management Decree in 2023
terrorism financing, anti-bribery, to show its commitment to upholding highest standards
anti-corruption, anti-fraud, and no of ethics and integrity. These Guidelines apply to all
political involvement, by referring to members of the BOC, BOD, employees, and third parties,
national or international standards on and regulate policies and practices on anti-corruption,
anti-money laundering, anti-bribery, anti-bribery, anti-fraud, anti-money laundering and
anti-corruption, anti-fraud, or any other counter-terrorism financing, and no political involvement
relevant standards. conflicting with the Company’s interests. The Guidelines
refer to national laws and regulations, including
the Law on Eradication of Corruption Crimes and
the Law on Prevention and Eradication of Money Laundering
Crimes, as well as international standards such as
ISO 37001:2016 – Anti-Bribery Management Systems.
Nilai-Nilai dan Budaya Organisasi.
2.
Organizational Values and Culture.
a. Korporasi mengartikulasikan, Diterapkan Perseroan mengartikulasikan budaya dan nilai-nilai
menumbuhkan, dan mengungkapkan perusahaan melalui nilai “TELADAN” yang menjadi
budaya serta nilai-nilai korporasi. pedoman perilaku bagi seluruh insan Perseroan. Nilai-nilai
ini ditumbuhkan melalui sosialisasi berkelanjutan, program
pelatihan, serta internalisasi dalam aktivitas operasional
sehari-hari. Selain itu, Perseroan mewajibkan seluruh
karyawan, Direksi, dan Dewan Komisaris untuk mematuhi
Pedoman Etika dan Perilaku, yang diperkuat dengan
penandatanganan dokumen kepatuhan, seperti Pakta
Integritas dan Pernyataan Benturan Kepentingan, sebagai
wujud nyata implementasi budaya kerja berintegritas.
The Corporation articulates, nurtures, Implemented The Company articulates its corporate culture and values
and discloses corporate culture and through “TELADAN” principles, to guide the conduct for
values. all personnel. These values are nurtured via continuous
dissemination, training programs, and ingrained into
daily operational activities. Also, the Company requires
all employees, members of the BOD, and BOC to adhere
the Code of Ethics and Conduct, strengthened by the signing
of compliance documents, such as the Integrity Pact and
Conflicts of Interest Declaration, as an implementation of
a work culture of integrity.
Penegakan dan Komunikasi Pedoman Etika, Nilai-Nilai, dan Budaya.
3.
Enforcement and Communication of the Code of Ethics, Values, and Culture.
a. Pedoman perilaku dan Kode Etik Diterapkan Pedoman Etika dan Perilaku Perseroan dikomunikasikan
korporasi dikomunikasikan secara efektif secara efektif kepada Direksi, Dewan Komisaris, dan seluruh
kepada Direksi, Dewan Komisaris, serta karyawan melalui sosialisasi rutin, publikasi pada situs
seluruh karyawan, diintegrasikan ke web resmi, serta pengungkapan dalam Laporan Tahunan
dalam strategi dan operasi korporasi dan Laporan Keberlanjutan. Seluruh insan Perseroan juga
termasuk sistem manajemen risiko dan diwajibkan menandatangani dokumen kepatuhan seperti
struktur remunerasi, serta ditegakkan. Pakta Integritas dan Pernyataan Benturan Kepentingan
sebagai bentuk komitmen penerapan etika bisnis.
Pedoman ini diintegrasikan ke dalam strategi dan operasi
Perseroan, termasuk dalam sistem manajemen risiko dan
struktur remunerasi, serta ditegakkan secara konsisten
guna memastikan kepatuhan dan terciptanya budaya
kerja yang beretika.
The Company’s Code of Conduct and Implemented The Company’s Code of Ethics and Conduct is effectively
Ethics is effectively communicated to communicated to the BOD, BOC, and all employees via
the BOD, BOC, and all employees, as well regular dissemination, publication on official website,
as integrated into the corporate strategy and disclosure in the Annual Report and Sustainability
and operations, including in the risk Report. All personnel are also required to sign compliance
management system and remuneration documents such as the Integrity Pact and Conflicts of
structure, and is duly enforced. Interest Declaration as a commitment to upholding
business ethics. The Code is integrated into Company’s
strategy and operations, including in the risk management
system and remuneration structure, and is consistently
enforced to ensure compliance and realization of ethical
work culture.
Laporan Tahunan 2025 Annual Report 253
Page 256
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Manajemen Risiko, Pengendalian Internal, dan Kepatuhan
V.
Risk Management, Internal Control, and Compliance
Pengendalian Internal dan Kepatuhan.
1.
Internal Control and Compliance.
a. Direksi melakukan reviu secara berkala Diterapkan Direksi secara berkala melakukan reviu atas ketepatan
atas ketepatan desain dan efektivitas desain dan efektivitas operasional sistem tata kelola
operasional sistem governansi, perusahaan, pengelolaan risiko, pengendalian internal, serta
pengelolaan risiko, pengendalian kepatuhan terhadap peraturan perundang-undangan.
internal dan kepatuhan korporasi dan Pelaksanaan dan hasil reviu tersebut disampaikan kepada
melaporkan pelaksanaan dan hasil reviu Pemegang Saham melalui Laporan Tahunan Perseroan,
kepada para Pemegang Saham melalui sebagai bentuk transparansi dan akuntabilitas dalam
Laporan Tahunan Korporasi. penerapan prinsip tata kelola yang baik.
The BOD conducts regular reviews on Implemented The BOD periodically reviews the adequacy of the design
the adequacy of the design and and operational effectiveness of the company’s corporate
operational effectiveness of the corporate’s governance, risk management, internal control, and
governance, risk management, internal compliance systems against the prevailing laws and
control, and compliance systems, regulations. Its implementation and results are reported
and reports its implementation and to the Shareholders through Company’s Annual Report to
results to the Shareholders through the show transparency and accountability in implementing
Corporate’s Annual Report. good corporate governance principles.
Manajemen Risiko.
2.
Risk Management.
a. Strategi dan risiko merupakan satu Diterapkan Direksi secara rutin melakukan evaluasi atas penerapan
kesatuan, diungkapkan secara sistem manajemen risiko dengan memastikan bahwa
transparan, masuk ke dalam strategi dan risiko merupakan satu kesatuan yang
pelaksanaan tugas dan tanggung tercermin dalam pelaksanaan tugas, tanggung jawab,
jawab Direksi dan Dewan Komisaris, serta diskusi pada rapat Direksi dan Dewan Komisaris.
serta dalam diskusi di rapat Dewan Proses pengelolaan risiko dijalankan secara transparan,
Komisaris dan Direksi. fokus, dan independen dengan dukungan Departemen
Strategies and risks are integral, Corporate Risk & Compliance yang berperan sebagai
disclosed in a transparent manner, risk officer dalam memantau, menganalisis, dan
embedded in the execution of the duties mendampingi pengelolaan risiko di seluruh unit
and responsibilities of the BOD and BOC, Perseroan. Dalam pelaksanaannya, Dewan Komisaris turut
and in discussions during joint meetings melakukan pengawasan dengan dibantu oleh Komite
between the BOC and BOD. Manajemen Risiko, GCG, dan Investasi, yang menciptakan
mekanisme pemantauan risiko yang transparan, obyektif,
b. Komite Pemantau Manajemen Risiko dan independen.
membantu pelaksanaan tugas Dewan Implemented The BOD periodically reviews the implementation of
Komisaris dengan menciptakan the risk management system by ensuring that strategy
mekanisme yang transparan, fokus, and risk are integrated, reflected in the execution of duties,
dan independen dalam pengawasan responsibilities, and discussions during the meetings
manajemen risiko korporasi. of the BOD and BOC. The risk management process is
Risk Management Monitoring Committee done transparently, focus and independent, supported
supports the implementation of duties of by the Corporate Risk & Compliance Department acting
the BOC duties by creating a transparent, as the risk officer to monitor, analyze, and assist with
focused, and independent mechanism the risk management across all Company’s units.
in the monitoring of risk management of In practice, the BOC also conducts monitoring, supported
the corporation. by the Risk Management, GCG, and Investment Committee,
who created a transparent, objective, and independent
risk monitoring mechanisms.
Integrasi Governansi, Manajemen Risiko, dan Kepatuhan.
3.
Integration of Governance, Risk Management, and Compliance.
a. Direksi membangun sistem governansi, Diterapkan Direksi Perseroan telah membangun sistem tata kelola,
manajemen risiko, dan kepatuhan (GRC) manajemen risiko, dan kepatuhan yang terintegrasi dengan
yang terintegrasi, dengan menangani mengacu pada standar internasional ISO 31000:2018.
berbagai ketidakpastian secara terpadu Penerapan manajemen risiko dilaksanakan melalui
dan dengan integritas yang tinggi, untuk kerangka kerja yang sistematis, melibatkan seluruh unit
meyakinkan bahwa korporasi dapat usaha (divisi, departemen, estate, mill, hingga proyek)
mencapai tujuannya. dalam proses identifikasi, analisis, mitigasi, dan penyusunan
profil risiko. Direksi berperan sebagai risk owner utama untuk
risiko strategis, sementara Departemen Corporate Risk &
Compliance bertindak sebagai risk officer yang mengawasi
dan memberikan pendampingan. Pendekatan Three Lines
of Defense (3LD) semakin memperkuat integrasi antara
manajemen risiko, pengendalian internal, dan kepatuhan,
sehingga mampu meningkatkan resiliensi dan efektivitas
tata kelola Perseroan.
254 Laporan Tahunan 2025 Annual Report
Page 257
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
The BOD establishes an integrated Implemented The Company’s BOD has established an integrated
governance, risk management, and governance, risk management, and compliance system
compliance (GRC) system, tackling based on ISO 31000:2018 international standard. Risk
various uncertainties comprehensively management is implemented with systematic framework
and with high integrity, to ensure that involving all business units (division, department, estates,
the corporation can achieve its mills, and projects) in the risk identification, analysis,
objectives. mitigation, and risk profiling processes. The BOD serves as
primary risk owner for strategic risks, while the Corporate
Risk & Compliance Department acts as a risk officer
overseeing and giving guidance. The Three Lines of
Defense (3LD) approach further strengthens integration
of risk management, internal control, and compliance,
thereby boosting Company’s resilience and governance
effectiveness.
b. Direksi memastikan bahwa bagian yang Diterapkan Fungsi kepatuhan Perseroan dijalankan oleh Departemen
membawahi fungsi kepatuhan tidak Corporate Risk & Compliance, yang berperan
merangkap melaksanakan fungsi yang mengembangkan, mengawasi, dan memantau
berpotensi menimbulkan benturan implementasi manajemen risiko serta kepatuhan di
kepentingan. seluruh unit usaha. Unit ini bersifat independen dari fungsi
operasional sehari-hari, sehingga tidak terjadi rangkap
fungsi yang berpotensi menimbulkan konflik kepentingan.
Dengan demikian, mekanisme pengawasan risiko dan
kepatuhan dapat dijalankan secara obyektif dan akuntabel
sesuai prinsip tata kelola perusahaan yang baik.
The BOD ensures the organ overseeing Implemented The Company’s compliance function is carried out by
compliance function not concurrently the Corporate Risk & Compliance Department,
perform functions that may potentially responsible for developing, supervising, and monitoring
lead to conflicts of interest. implementation of risk management and compliance on
all business units. This unit operates independently from
day-to-day operational functions, thus preventing any
overlapping roles that may potentially lead to conflicts
of interest. Accordingly, risk and compliance monitoring
mechanisms can be done objectively and accountably in
line with good corporate governance principles.
Audit Internal.
4.
Internal Audit.
a. Dewan Komisaris, melalui Komite Diterapkan Dewan Komisaris, melalui Komite Audit, memantau dan
Audit, memantau dan memastikan memastikan bahwa fungsi Unit Audit Internal berperan
bahwa fungsi audit internal membantu dalam mendukung pencapaian tujuan Perseroan
korporasi untuk mencapai tujuannya dengan pendekatan yang objektif dan disiplin. Unit Audit
dengan membawa pendekatan yang Internal menjalankan tugas untuk mengevaluasi serta
objektif dan disiplin untuk mengevaluasi meningkatkan efektivitas manajemen risiko, sistem
dan meningkatkan efektivitas pengendalian internal, dan penerapan tata kelola
manajemen risiko, pengendalian perusahaan. Informasi lebih lengkap mengenai peran
internal, dan governansi korporat. dan aktivitas Unit Audit Internal diungkapkan pada bagian
khusus Unit Audit Internal dalam Laporan Tahunan ini.
The BOC, through Audit Committee, Implemented The BOC, through Audit Committee, monitors and ensures
monitors and ensures that the internal that the Internal Audit Unit supports the achievement of
audit function assists the corporation in Company’s objectives with an objective and disciplined
achieving its objectives with objective approach. The Internal Audit Unit is tasked with evaluating
and disciplined approach to evaluate and improving the effectiveness of risk management,
and improve the effectiveness of risk internal control system, and corporate governance
management, internal controls, and implementation. More detailed information on the roles
corporate governance. and activities of Internal Audit Unit is disclosed in dedicated
Internal Audit Unit section in this Annual Report.
Laporan Tahunan 2025 Annual Report 255
Page 258
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Pengungkapan dan Transparansi
VI.
Disclosure and Transparency
Kebijakan Pengungkapan.
1.
Disclosure Policy.
a. Korporasi memiliki kebijakan dan Diterapkan Perseroan telah memiliki Pedoman Komunikasi Pemegang
prosedur pengungkapan dan Saham atau Investor yang mengatur kebijakan
transparansi yang memastikan pengungkapan informasi sesuai peraturan OJK dan Bursa
pengungkapan informasi material dan Efek Indonesia. Informasi material wajib disampaikan
menjaga informasi sensitif serta rahasia kepada OJK, Bursa Efek Indonesia, dan masyarakat secara
korporasi. tepat waktu, paling lambat 2 hari kerja setelah peristiwa
yang relevan terjadi. Pedoman ini juga menegaskan
komitmen untuk menghindari selective disclosure serta
menjaga kerahasiaan informasi sensitif dan data pribadi
investor. Penyampaian informasi dilakukan melalui
berbagai media resmi, termasuk RUPS, Laporan Tahunan,
Laporan Keuangan, Public Expose, situs web resmi,
newsletter investor, hingga siaran pers, dengan prinsip
transparansi, akuntabilitas, dan kesetaraan.
Corporation has disclosure and Implemented The Company already has the Shareholder or Investor
transparency policies and procedures Communication Guidelines, governing disclosure policy
to ensure the disclosure of material in line with OJK and Indonesia Stock Exchange regulations.
information while safeguarding sensitive Material information must be disclosed to the OJK,
and confidential corporate information. Indonesia Stock Exchange, and the public in a timely
manner, no later than 2 working days following a relevant
event. The Guidelines also affirm Company’s commitment
to preventing selective disclosure while safeguarding
sensitive information and investor’s personal data.
Information dissemination is done through various official
channels, including the GMS, Annual Reports, Financial
Statements, Public Exposes, official website, investor
newsletters, and press releases, upholding the principles of
transparency, accountability, and equality.
b. Hak Pemegang Saham untuk Diterapkan Hak Pemegang Saham dipenuhi melalui berbagai saluran
memperoleh secara teratur dan tepat komunikasi yang difasilitasi Perseroan. Pemegang
waktu informasi material yang relevan Saham mendapatkan informasi secara reguler dan tepat
tentang korporasi harus dipenuhi. waktu melalui Laporan Tahunan, Laporan Keuangan,
Public Expose, kegiatan bursa seperti Investor Summit,
hingga situs web resmi perusahaan yang menyediakan
akses publik minimal selama 5 tahun sejak publikasi.
Selain itu, Perseroan juga menyediakan akses e-mail
investor relations serta pertemuan analis sebagai bentuk
transparansi dan komunikasi 2 arah. Seluruh mekanisme
ini memastikan Pemegang Saham dapat memperoleh
informasi material yang relevan secara tepat waktu dan
setara.
Shareholders’ rights to receive material Implemented Shareholders’ rights are fulfilled through various
and relevant information about the communication channels facilitated by the Company.
corporation on a regular and timely Shareholders receive regular and timely information
basis must be fulfilled. through the Annual Report, Financial Statements, Public
Exposes, stock exchange events such as the Investor
Summit, and the Company’s official website, providing
public access to information for a minimum of 5 years from
the date of publication. In addition, the Company offers
access to investor relations email and analyst meetings
as a form of transparency and 2-way communication.
All of these mechanisms ensure that Shareholders are able
to obtain material and relevant information in a timely and
equitable manner.
256 Laporan Tahunan 2025 Annual Report
Page 259
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Laporan Keuangan dan Keberlanjutan.
2.
Financial Statements and Sustainability Report.
a. Korporasi mengungkapkan sistem dan Diterapkan Perseroan memiliki sistem dan prosedur pengendalian
prosedur untuk memastikan bahwa internal untuk memastikan bahwa Laporan Keuangan
Laporan Keuangan Interim yang Interim, meskipun belum diaudit atau direviu oleh Auditor
tidak diaudit atau direviu oleh Auditor Eksternal, tetap disusun secara akurat, lengkap, dan sesuai
Eksternal secara material adalah akurat, dengan standar akuntansi yang berlaku. Laporan ini ditelaah
lengkap, dan memberikan investor oleh Direktur Keuangan, Akuntansi, dan Pajak serta disetujui
informasi yang tepat untuk membuat oleh Direktur Utama sebelum dipublikasikan, sehingga tetap
keputusan investasi yang tepat. dapat memberikan informasi yang relevan dan andal bagi
investor dalam mengambil keputusan investasi.
Corporation discloses systems and Implemented The Company has internal control systems and
procedures to ensure the Interim procedures to ensure the Interim Financial Statements,
Financial Statements, unaudited or although unaudited or not reviewed by External Auditor,
not reviewed by External Auditor, are prepared accurately, complete, and in line with
are materially accurate, complete, applicable accounting standards. These statements are
and provide investors with correct reviewed by the Director of Finance, Accounting, and Tax,
information to make well-informed and approved by President Director prior to publication,
investment decisions. thus it still provides relevant and reliable information for
investors to make well-informed investment decision.
b. Komite Audit memastikan kualitas audit Diterapkan Komite Audit berperan memberikan rekomendasi kepada
Laporan Keuangan yang dilaksanakan Dewan Komisaris terkait penunjukan, perpanjangan
oleh Auditor Eksternal. Kegiatan masa tugas, remunerasi, maupun pemberhentian
ini termasuk merekomendasikan Auditor Eksternal jika diperlukan. Selain itu, Komite Audit
penunjukan, penunjukan kembali memastikan kualitas audit atas Laporan Keuangan melalui
dan, jika perlu, pemberhentian dan pembahasan rencana audit, prosedur yang diterapkan,
remunerasi Auditor Eksternal. serta tindak lanjut atas temuan audit yang disampaikan
Auditor Eksternal.
The Audit Committee ensures the quality Implemented The Audit Committee is responsible for providing
of financial statements audit conducted recommendations to the BOC regarding the appointment,
by External Auditor. It includes providing extension of service, remuneration, and when necessary,
recommendations on the appointment, dismissal of External Auditor. The Audit Committee also
reappointment, and, if necessary, ensures the quality of financial statements audit by
dismissal and remuneration of External reviewing the audit plan, procedures implemented, and
Auditor. follow-up actions on the audit findings submitted by
External Auditor.
c. Laporan Keberlanjutan harus Diterapkan Laporan Keberlanjutan disusun secara akurat dan dapat
disiapkan dan diungkapkan dengan dipertanggungjawabkan dengan mengacu pada standar
akurat dan disusun sesuai kerangka nasional dan internasional, yaitu Peraturan Otoritas
pelaporan keberlanjutan nasional atau Jasa Keuangan No. 51/POJK.03/2017 tentang Keuangan
internasional. Berkelanjutan serta kerangka Global Reporting Initiative
(GRI).
The Sustainability Report must be Implemented The Sustainability Report is prepared accurately and
prepared and disclosed accurately, responsibly, by referring to national and international
and compiled in line with nationally or standards, namely Financial Services Authority Regulation
internationally sustainability reporting No. 51/POJK.03/2017 on Sustainable Finance and Global
frameworks. Reporting Initiative (GRI) framework.
d. Korporasi menerbitkan Laporan Diterapkan Perseroan menerbitkan Laporan Tahunan dan Laporan
Tahunan secara terintegrasi yang Keberlanjutan yang saling melengkapi dalam menyajikan
menempatkan kinerja historis ke dalam informasi kepada Pemegang Saham dan pemangku
konteks dan menggambarkan risiko, kepentingan. Melalui kedua laporan ini, Perseroan
peluang, dan prospek korporasi di masa menggambarkan kinerja keuangan historis, risiko,
depan, sehingga membantu Pemegang peluang, serta prospek usaha di masa depan, sekaligus
Saham dan pemangku kepentingan menguraikan langkah-langkah penciptaan nilai
memahami tujuan strategis korporasi berkelanjutan. Penyajian tersebut membantu Pemegang
dan kemajuannya dalam menciptakan Saham dan pemangku kepentingan memahami tujuan
nilai yang berkelanjutan. strategis Perseroan serta kemajuan yang dicapai dalam
mewujudkan keberlanjutan usaha.
Corporation publishes an integrated Implemented The Company publishes Annual Report and Sustainability
Annual Report putting historical Report, that supplement each other in providing information
performance into context and outlines to Shareholders and stakeholders. Through these reports,
the corporate’s risks, opportunities, the Company presents historical financial performance,
and future prospects, and assists risks, opportunities, and future business prospects, while
Shareholders and stakeholders in also outlining measures for creating sustainable value.
understanding corporate’s strategic This presentation assists Shareholders and stakeholders
objectives and its progress in creating in understanding the Company’s strategic objectives and
sustainable value. progress achieved in achieving business sustainability.
Laporan Tahunan 2025 Annual Report 257
Page 260
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
e. Laporan Tahunan perusahaan terbuka Diterapkan Perseroan telah mengungkapkan pemilik manfaat akhir
mengungkapkan pemilik manfaat akhir Perseroan, termasuk Pemegang Saham Utama dan
dalam kepemilikan saham perusahaan Pengendali, serta pemilik saham kurang dari 5% pada
terbuka paling sedikit 5%, selain bagian Pemegang Saham Utama dan Pengendali dalam
pengungkapan pemilik manfaat akhir Laporan Tahunan ini.
dalam kepemilikan saham perusahaan
terbuka melalui Pemegang Saham
Utama dan Pengendali.
Annual report of the publicly listed Implemented The Company has disclosed its ultimate beneficial owners,
company discloses the ultimate including Principal Shareholders and Controllers, as well
beneficiary of ownership of its shares of as shareholders holding less than 5%, under the Principal
at least 5% as well as to disclosure on Shareholders and Controllers section of this Annual Report.
the ultimate beneficiary of shares
ownership of the publicly listed company
via Major and Controlling Shareholders.
Diseminasi Informasi.
3.
Information Dissemination.
a. Saluran penyebaran informasi harus Diterapkan Perseroan menyediakan akses informasi yang setara,
menyediakan akses yang setara, tepat tepat waktu, dan efisien bagi seluruh pemangku
waktu, dan relatif murah untuk informasi kepentingan melalui berbagai kanal komunikasi resmi.
yang relevan bagi pengguna. Informasi material dan relevan disampaikan melalui
situs web perusahaan, keterbukaan informasi Bursa Efek
Indonesia, laporan berkala, serta kegiatan Public Expose,
sehingga memastikan keterjangkauan dan transparansi
bagi seluruh pengguna informasi.
Information dissemination channels Implemented The Company provides equal, timely, and efficient
must provide equal, timely, and access to information for all stakeholders through various
cost-effective access to relevant official communication channels. Material and relevant
information for users. information is disseminated via the Company’s website,
Indonesia Stock Exchange disclosure, periodic reports,
and Public Expose events, thus ensuring accessibility and
transparency for all information users.
b. Korporasi memastikan bahwa Penjelasan Pernyataan tahunan terhadap penerapan Pedoman
pernyataan tahunan terhadap Umum Governansi Korporat Indonesia (PUGKI) 2021 untuk
penerapan Pedoman Umum Governansi pertama kalinya dimuat dalam Laporan Tahunan 2025.
Korporat Indonesia, termasuk penjelasan Perseroan berkomitmen untuk meningkatkan kualitas
atas penerapan atas masing-masing penerapan setiap rekomendasi PUGKI di tahun-tahun
Rekomendasi dan Panduan tersedia di berikutnya serta memastikan bahwa pernyataan tahunan
situs web selama jangka waktu minimal beserta penjelasan atas penerapan masing-masing
5 tahun. rekomendasi tersedia di situs web Perseroan untuk jangka
waktu minimal 5 tahun, sesuai dengan ketentuan yang
berlaku.
Corporation ensures the annual Explanations The annual statement on the implementation of the 2021
statement on the implementation of Indonesian Corporate Governance Guidelines (PUGKI)
the Indonesian Corporate Governance is published for the first time in the 2025 Annual Report.
Guidelines, including explanation The Company is committed to continuously
on the implementation of each improving the implementation quality for each PUGKI
Recommendation and Guideline, recommendation in the coming years and ensuring
is available on the website for a minimum the annual statement, along with detailed explanations of
period of 5 years. the implementation of each recommendation, is available
on the Company’s website for a minimum period of
5 years, in line with applicable regulations.
258 Laporan Tahunan 2025 Annual Report
Page 261
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
c. Untuk korporasi yang terdaftar di pasar Not Hingga akhir tahun buku 2025, Perseroan hanya
modal di yurisdiksi selain yurisdiksi Applicable mencatatkan dan memperdagangkan saham di Bursa
asal, peraturan perundang-undangan Efek Indonesia, sehingga ketentuan mengenai cross-listing
atas governansi korporat yang berlaku di yurisdiksi lain tidak berlaku bagi Perseroan.
harus diungkapkan dengan jelas. Dalam
hal cross-listing, kriteria dan prosedur
cross-listing, kriteria dan prosedur untuk
mengakui persyaratan listing untuk
listing utama harus transparan dan
didokumentasikan.
Corporations listed on capital markets Not As of end of 2025 fiscal year, the Company only listed and
outside their home jurisdiction, must Applicable trades its shares on Indonesia Stock Exchange, therefore,
clearly disclosed applicable corporate provisions regarding cross-listing in other jurisdictions do
governance laws and regulations. not apply to the Company.
In the case of cross-listing, the criteria
and procedures for cross-listing, criteria
and procedures to recognize listing
requirements of the primary listing, must
be transparent and well-documented.
Perlindungan terhadap Hak-Hak Pemegang Saham
VII.
Protection of Shareholders’ Rights
Hak Pemegang Saham.
1.
Shareholders’ Rights.
a. Korporasi memiliki suatu kebijakan Diterapkan Perseroan telah memiliki Pedoman Komunikasi Pemegang
komunikasi yang memfasilitasi dan Saham atau Investor yang memastikan keterbukaan
mendorong partisipasi Pemegang informasi serta mendorong partisipasi Pemegang Saham
Saham atau investor. dan investor melalui berbagai media, termasuk RUPS,
Corporation has a communication Laporan Tahunan, Laporan Keuangan, Public Expose,
policy to facilitate and encourage keterbukaan informasi Bursa Efek Indonesia, situs web
the participation of Shareholders and resmi, dan e-mail investor relations. Sebagai entitas
investors. induk, kebijakan tata kelola yang ditetapkan, seperti
Pedoman Etika dan Perilaku, manajemen risiko, dan
b. Korporasi yang merupakan entitas pedoman komunikasi, berlaku pula bagi seluruh Entitas
induk memastikan bahwa kebijakan Anak guna memastikan konsistensi standar GCG dalam
governansi korporatnya berlaku bagi grup usaha. Selain itu, Perseroan juga memiliki aturan dan
Entitas Anak dan entitas sepengendali prosedur sesuai ketentuan OJK, Bursa Efek Indonesia, serta
yang di dalamnya investasi korporasi perundang-undangan yang berlaku untuk mengatur
adalah signifikan. akuisisi, pengambilalihan, maupun transaksi luar biasa
Corporation as a parent entity, ensures seperti merger dan penjualan aset signifikan, sehingga
its corporate governance policies are seluruh transaksi dijalankan secara transparan, wajar, dan
applied to its Subsidiaries and affiliated melindungi hak-hak Pemegang Saham sesuai kelasnya.
entities with significant corporate Implemented The Company already has Shareholder and Investor
investments. Communication Guidelines that ensure transparency
of information and encourage shareholder and investor
c. Korporasi memiliki aturan dan participation through various channels, including
prosedur yang mengatur akuisisi, the GMS, Annual Report, Financial Statements, Public
pengambilalihan, dan transaksi luar Expose, Indonesia Stock Exchange disclosures, official
biasa, seperti merger dan penjualan website, and investor relations email. As a parent entity,
aset korporasi yang substansial the governance policies established, such as the Code of
untuk memastikan transaksi terjadi Ethics and Conduct, risk management, and communication
secara transparan dan dalam guidelines, also apply to all Subsidiaries to ensure
kondisi yang wajar dan melindungi consistency in GCG standards in the business group.
hak-hak semua Pemegang Saham In addition, the Company also has rules and procedures
sesuai dengan kelasnya. aligned with regulations from OJK, Indonesia Stock
Corporation has rules and procedures Exchange, and applicable laws to regulate acquisitions,
governing acquisitions, takeovers, takeovers, and extraordinary transactions such as mergers
and extraordinary transactions, such and sale of significant asset, to ensure that all transactions
as mergers and sale of substantial are conducted transparently, fairly, and protect the rights
corporate assets to ensure that of Shareholders according to their respective classes.
these transactions are conducted
transparently, under fair conditions, and
protect the rights of all Shareholders
according to their respective classes.
Laporan Tahunan 2025 Annual Report 259
Page 262
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Perlakuan Adil terhadap Pemegang Saham.
2.
Fair Treatment of Shareholders.
a. Korporasi memiliki aturan dan prosedur Not Perseroan hanya menerbitkan satu seri saham dalam satu
yang memastikan: Applicable kelas, sehingga seluruh Pemegang Saham diperlakukan
• Semua Pemegang Saham dari seri setara. Dengan demikian, tidak terdapat struktur modal
yang sama dalam satu kelas saham maupun pengaturan yang memberikan pengaruh atau
harus diperlakukan setara; serta kendali yang tidak proporsional terhadap kepemilikan
• Pengungkapan aturan dan prosedur saham.
tersebut serta pengungkapan
struktur modal dan pengaturan yang
memungkinkan Pemegang Saham
tertentu memeroleh pengaruh atau
kendali yang tidak proporsional
dengan kepemilikan sahamnya.
Corporation has rules and procedures to Not The Company only issues one series of shares in a class,
ensure: Applicable thus ensuring all Shareholders are treated equally.
• All Shareholders of same series in Accordingly, there is no capital structure or arrangement
a share class are treated equally; and granting shareholder any influence or control not
• Disclosure of the rules and proportional to their share ownership.
procedures, as well as disclosure of
capital structure and arrangements
granting certain Shareholders to gain
leverage or control not proportional
to their share ownership.
b. Korporasi memiliki aturan dan prosedur Diterapkan
Transaksi dengan pihak berelasi dilaksanakan sesuai
yang memastikan transaksi pihak dengan ketentuan peraturan perundang-undangan yang
berelasi disetujui dan dilaksanakan berlaku dan terlebih dahulu dipaparkan dalam rapat Direksi
sedemikian rupa yang dapat meyakinkan untuk memperoleh persetujuan. Selanjutnya, apabila
bahwa benturan kepentingan telah diperlukan transaksi tersebut akan dikomunikasikan
dikelola dengan tepat, dan melindungi kepada publik melalui mekanisme Keterbukaan Informasi
kepentingan korporasi dan Pemegang kepada OJK dan Bursa Efek Indonesia atau mekanisme lain
Saham. sesuai ketentuan peraturan perundang-undangan terkait,
sehingga memastikan transparansi serta pengelolaan
benturan kepentingan secara tepat. memastikan
Corporation has rules and procedures to Implemented transparansi serta pengelolaan benturan kepentingan
ensure the related party transactions are secara tepat. Dengan penerapan ini, kepentingan
approved and executed in a manner to Perseroan maupun Pemegang Saham tetap terlindungi
convince that conflicts of interest have secara optimal.
been properly managed and protects Related party transactions are executed in line with
the interests of the Company and applicable laws and regulations and are first presented
Shareholders. to the BOD for approval. Furthermore, if required, such
transaction will be disclosed to the public through
the Information Disclosure mechanism to the Financial
Services Authority (OJK) and the Indonesia Stock
Exchange, or through other mechanisms in accordance
with the prevailing laws and regulations, thereby ensuring
transparency and the proper management of conflicts
of interest. By doing so, interests of the Company and its
Shareholders are optimally protected.
c. Korporasi memiliki dan mengungkapkan Diterapkan Teladan Prima Agro telah memiliki Pedoman Insider
kebijakan untuk mencegah terjadinya Trading yang mengatur larangan bagi seluruh organ
insider trading. Korporasi memiliki aturan perusahaan, termasuk Dewan Komisaris, Direksi, dan
yang jelas mengenai perdagangan karyawan, untuk melakukan transaksi efek dengan
apa pun dalam saham korporasi yang memanfaatkan informasi orang dalam. Pedoman ini
dilakukan oleh Direktur, Komisaris, dan berlandaskan pada Undang-Undang No. 8 Tahun 1995
orang dalam untuk memastikan bahwa tentang Pasar Modal, Undang-Undang No. 5 Tahun
siapa pun tidak boleh mendapatkan 1999, serta POJK No. 78/POJK.04/2017, dan menegaskan
keuntungan secara langsung atau bahwa setiap orang dalam wajib menjaga kerahasiaan
tidak langsung dari informasi yang informasi serta dilarang mempergunakan informasi yang
tidak/belum tersedia di pasar. belum dipublikasikan secara resmi untuk keuntungan
pribadi. Perseroan juga menetapkan blackout period
sebelum keterbukaan laporan keuangan dan aksi
korporasi tertentu, guna meminimalisir risiko insider
trading. Pelanggaran terhadap pedoman ini dikenakan
sanksi disiplin hingga pemecatan, serta dapat dikenai
pidana sesuai ketentuan perundang-undangan. Dengan
penerapan pedoman tersebut, Perseroan memastikan
perlindungan kepentingan perusahaan dan pemegang
saham, serta menegakkan praktik pasar modal yang adil
dan transparan.
260 Laporan Tahunan 2025 Annual Report
Page 263
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Corporation has and discloses policies to Implemented Teladan Prima Agro has an Insider Trading Policy that
prevent insider trading. Corporation has prohibits all company organs, including the BOC, BOD, and
clear rules for any trading of corporation employees, from conducting securities transactions based
shares by the BOD, BOC, and insiders on insider information. This policy is based in Law No. 8 of
to ensure that nobody gains direct or 1995 on the Capital Market, Law No. 5 of 1999, and POJK
indirect advantage from information No. 78/POJK.04/2017, and emphasizes that every insider
that is not yet publicly available/not is obliged to maintain the confidentiality of information
available in the market. and prohibits the use of unpublished information for
personal gain. The Company also enforces blackout period
prior to disclosure of financial statements and certain
corporate actions to minimize the risk of insider trading.
Violation of this policy may result in disciplinary sanctions
up to termination of employment, as well as criminal
penalties in line with applicable laws and regulations.
With the implementation of this policy, the Company
ensures the protection of corporate and shareholder
interests and upholds fair and transparent capital market
practices.
Rapat Umum Pemegang Saham.
3.
General Meeting of Shareholders.
a. Korporasi melakukan panggilan RUPS Diterapkan Perseroan melaksanakan pemanggilan RUPS dengan
dengan agenda dan materi RUPS agenda dan materi rapat yang dipublikasikan secara
selengkap dan sedini mungkin (paling lengkap pada saat pemanggilan, paling lambat 21 hari
lambat 28 hari sebelum RUPS) untuk sebelum RUPS sesuai ketentuan perundang-undangan
memberikan waktu dan materi yang yang berlaku. Pemanggilan dilakukan melalui situs web
cukup bagi Pemegang Saham untuk Perseroan, Bursa Efek Indonesia, dan Kustodian Sentral
mempelajari dengan baik agenda Efek Indonesia, sehingga Pemegang Saham memperoleh
rapat. Undangan rapat dan seluruh waktu yang cukup untuk mempelajari agenda rapat dan
informasi RUPS diungkapkan melalui mengambil keputusan secara tepat.
sarana elektronik seperti melalui situs
web korporasi.
Corporation convenes the GMS with the Implemented The Company convenes the GMS with complete agenda
agenda and GMS materials provided and meeting materials published at the time of the
as fully and as early as possible call, no later than 21 days prior to the GMS, in line with
(no later than 28 days prior to the GMS) applicable laws and regulations. The call is made through
to allow Shareholders adequate time to the Company, Indonesia Stock Exchange, and Indonesia
thoroughly review the agenda. Invitation Central Securities Depository’s websites, allowing
and all related GMS information are shareholders sufficient time to review the agenda and
disclosed via electronic means, such as make informed decisions.
the Company’s official website.
b. Korporasi memiliki dan mengungkapkan Diterapkan Mekanisme pengambilan keputusan dan pemungutan
aturan dan prosedur yang memfasilitasi suara di RUPS diatur dalam Anggaran Dasar Perseroan
Pemegang Saham dalam berpartisipasi sesuai dengan ketentuan perundang-undangan yang
dan memberikan suara secara efektif di berlaku. Perseroan juga memfasilitasi partisipasi dan
RUPS. pemberian suara Pemegang Saham secara efektif, baik
secara langsung maupun melalui platform elektronik
eASY.KSEI, sehingga seluruh Pemegang Saham dapat
menggunakan hak suaranya secara transparan, setara,
dan sesuai dengan agenda rapat.
Corporation has and discloses rules and Implemented Decision-making and voting mechanisms at the GMS are
procedures facilitating shareholders’ governed by the Company’s Articles of Association in line
to effectively participate and cast their with applicable laws and regulations. The Company also
votes at the GMS. facilitates effective Shareholder participation and voting,
both in person or via electronic platform eASY.KSEI, allowing
all shareholders to exercise their votes transparently,
equally, and in line with meeting agenda.
c. Pemegang Saham berpartisipasi Diterapkan Pemegang Saham berpartisipasi efektif dalam
efektif dalam menetapkan penunjukan proses penetapan penunjukan anggota Direksi dan
anggota Direksi dan Dewan Komisaris. Dewan Komisaris melalui keputusan yang diambil
dalam RUPS. Proses pencalonan dilakukan
berdasarkan rekomendasi Dewan Komisaris dengan
mempertimbangkan masukan dari Komite Nominasi dan
Remunerasi, sehingga keputusan yang ditetapkan tetap
transparan, obyektif, dan sejalan dengan kepentingan
terbaik Pemegang Saham dan Perseroan.
Laporan Tahunan 2025 Annual Report 261
Page 264
Tata Kelola Perusahaan
Corporate Governance
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Shareholders actively participate in Implemented Shareholders actively participate in the appointment
the appointment of members of the BOD of members of the BOD and BOC through resolutions
and BOC. taken in GMS. The nomination process is done based
on BOC’s recommendation by considering inputs from
the Nomination and Remuneration Committee, enabling
the resolutions made to remain transparent, objective,
and align with the best interests of Shareholders and
the Company.
d. Seluruh anggota Direksi dan anggota Diterapkan RUPS Tahunan tanggal 24 April 2025 dihadiri oleh
Dewan Komisaris hadir dalam RUPS Dewan Komisaris dan anggota Direksi Perseroan, baik
Tahunan. secara langsung atau virtual.
All members of the BOD and BOC attend Implemented The Annual GMS on 24 April 2025 was attended by
the Annual GMS. the Board of Commissioners and members of the Board of
Directors of the Company, either in person or virtually.
e. Korporasi memastikan transparansi dan Diterapkan Dasar penunjukan kantor akuntan publik dan akuntan
akuntabilitas Auditor Eksternal di RUPS. publik yang mengaudit Laporan Keuangan Perseroan
tahun buku 2025 telah disampaikan dan memperoleh
persetujuan dalam RUPS pada 24 April 2025, sebagai
bentuk komitmen Perseroan dalam memastikan
transparansi dan akuntabilitas Auditor Eksternal.
Corporation ensures transparency and Implemented The basis for appointment of the public accounting firm
accountability of the External Auditor at and public accountant to audit the Company’s Financial
the GMS. Statements for the 2025 financial year was presented and
obtained approval at the GMS on 24 April 2025, as part of
the Company’s commitment to ensure transparency and
accountability of the External Auditor.
f. Penyampaian hasil pemungutan suara Diterapkan Perseroan menyampaikan hasil pemungutan suara dan
dan ringkasan risalah RUPS secara ringkasan risalah RUPS secara lengkap kepada publik
lengkap diumumkan ke publik pada hari melalui situs web Perseroan dan Bursa Efek Indonesia pada
kerja berikutnya. hari kerja berikutnya, guna memastikan transparansi dan
keterbukaan informasi bagi seluruh Pemegang Saham
dan pemangku kepentingan.
The voting results and a complete Implemented The Company discloses the voting results and a complete
summary of the GMS minutes are summary of the GMS minutes to the public through its
publicly disclosed on the next working official website and Indonesia Stock Exchange on the next
day. working day, to ensure transparency and openness of
information for all Shareholders and stakeholders.
Penghargaan terhadap Pemangku Kepentingan
VIII.
Appreciation for Stakeholders
Keterlibatan Pemangku Kepentingan Kunci (Stakeholder Engagement).
1.
Engagement of Key Stakeholders.
a. Korporasi melalui Sekretaris Korporasi Diterapkan Perseroan, melalui Sekretaris Perusahaan secara reguler,
melaksanakan komunikasi yang transparan, dan efektif berkomunikasi dengan pemangku
reguler, transparan, dan efektif dengan kepentingan kunci guna memahami harapan, masukan,
pemangku kepentingan kunci serta dan keluhan mereka serta dampak aktivitas Perseroan
melibatkan mereka untuk memahami terhadap para pemangku kepentingan. Sebagai bagian
harapan dan keluhan mereka serta dari mekanisme komunikasi tersebut, Perseroan telah
dampak korporasi terhadap mereka. memiliki Pedoman Sistem Pelaporan Dugaan Pelanggaran,
yang menjadi sarana bagi pemangku kepentingan untuk
menyampaikan laporan, saran, maupun pengaduan
secara bertanggung jawab.
Corporation, through Corporate Implemented The Company, through Corporate Secretary, conducts
Secretary, conducts regular, transparent, regular, transparent, and effective communication
and effective communication with key with key stakeholders to understand their expectations,
stakeholders and engages them to feedback, and concerns, as well as the impact
understand their expectations, concerns, of the Company’s activities on the stakeholders.
and impact of the corporate’s operations As part of this communication mechanism, the Company
on them. has established a Whistleblowing System Guideline,
as a channel for the stakeholders to submit reports,
advices, or complaints in a responsible manner.
262 Laporan Tahunan 2025 Annual Report
Page 265
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Prinsip/Rekomendasi Keterangan Penerapan di Perseroan
No.
Principles/Recommendations Description Implementation in the Company
Integrasi Keberlanjutan dalam Model Bisnis.
2.
Sustainability Integration in the Business Model.
a. Dewan Komisaris bersama-sama Diterapkan Dewan Komisaris bersama Direksi memegang tanggung
dengan Direksi bertanggung jawab, jawab untuk memastikan tata kelola keberlanjutan
akuntabel, dan transparan atas yang akuntabel dan transparan, termasuk dalam
governansi keberlanjutan, termasuk menetapkan strategi, prioritas, serta target keberlanjutan
menetapkan strategi, prioritas, dan Perseroan. Pertimbangan aspek keberlanjutan senantiasa
target keberlanjutan korporasi. Direksi dimasukkan dalam pengembangan dan implementasi
dan Dewan Komisaris memasukkan strategi, rencana bisnis, rencana aksi utama, maupun
pertimbangan keberlanjutan ketika manajemen risiko, sehingga seluruh kebijakan yang
menjalankan perannya, termasuk diambil sejalan dengan tujuan keberlanjutan jangka
antara lain dalam pengembangan panjang.
dan implementasi strategi korporasi,
rencana bisnis, rencana aksi utama, dan
manajemen risiko. Implemented BOC, together with BOD, are responsible to ensure
BOC, together with BOD, shared accountable and transparent sustainability governance,
the responsibility, accountability, including in formulating the Company’s sustainability
and transparency for sustainability strategies, priorities, and targets. Sustainability
governance, including in formulating considerations are always integrated in development
the corporate sustainability strategies, and implementation of corporate strategies, business
priorities, and targets. Both BOD and BOC plans, key action plans, and risk management, ensuring
integrate sustainability considerations all policies taken are in line with the Company’s long-term
when executing their roles, including, sustainability goals.
among others, in development and
implementation of corporate strategies,
business plans, key action plans, and risk
management.
Perlindungan terhadap Pemangku Kepentingan.
3.
Protection of the Stakeholders.
a. Direksi memastikan dan mengungkapkan Diterapkan Direksi memastikan bahwa seluruh kegiatan operasional
bahwa operasi korporasi mencerminkan Perseroan dijalankan dengan menjunjung tinggi standar
penerapan standar etika, tanggung etika serta tanggung jawab sosial dan lingkungan.
jawab sosial dan lingkungan yang tinggi Untuk itu, Perseroan telah menerapkan berbagai kebijakan
di seluruh korporasi dan memastikan dan prosedur guna menghormati serta mematuhi
bahwa kebijakan dan prosedur yang hak-hak pemangku kepentingan, termasuk dalam
tepat diterapkan untuk menghormati aspek ketenagakerjaan, kesehatan dan keselamatan
serta mematuhi hak-hak pemangku kerja, lingkungan, serta hubungan dengan masyarakat.
kepentingan. Komitmen ini diungkapkan secara transparan melalui
Laporan Tahunan dan Laporan Keberlanjutan sebagai
bentuk akuntabilitas kepada Pemegang Saham dan
pemangku kepentingan lainnya.
BOD ensures and discloses that Implemented BOD ensures all Company’s operational activities
the corporation’s operations reflect are conducted by upholding high ethical standards,
the implementation of high ethical social and environmental responsibilities. Therefore,
standards, social and environmental the Company has implemented various policies and
responsibilities across the corporation procedures to honor and uphold stakeholders’ rights,
and ensures that appropriate policies including in the aspects of employment, occupational
and procedures are implemented to health and safety, environment, and community relations.
respect and uphold the stakeholders’ This commitment is disclosed transparently through
rights. the Annual Report and Sustainability Report as a form of
accountability to the Shareholders and other stakeholders.
b. Direksi mendorong karyawan bekerja Diterapkan Direksi mendorong karyawan untuk berkontribusi
untuk kepentingan jangka panjang pada kepentingan jangka panjang Perseroan dan
korporasi dan mengedepankan mengedepankan keberlanjutan melalui kebijakan insentif
keberlanjutan. jangka panjang. Salah satu bentuk implementasinya
adalah program pensiun yang diberikan kepada Direksi
dan karyawan ketika menyelesaikan masa tugas pada
usia 56 tahun. Program ini dilaksanakan melalui BPJS
Ketenagakerjaan, yang mencakup Jaminan Hari Tua (JHT)
dan Jaminan Pensiun (JP), sehingga mampu memberikan
jaminan keberlanjutan kesejahteraan karyawan sekaligus
mendukung tujuan jangka panjang Perseroan.
BOD encourages employees to work for Implemented BOD encourages employees to contribute for
the long-term interests of the corporation the long-term interests of the Company and prioritize
and to prioritize sustainability. sustainability with the implementation of long-term
incentive policies. One initiative is the pension program
provided to BOD and employees upon end of service at
the retirement age of 56. This program is administered
through BPJS Ketenagakerjaan, covering the Old Age
Benefits (JHT) and Pension Benefits (JP), to sustain
guarantee on employee well-being while supporting
the Company’s long-term objectives.
Laporan Tahunan 2025 Annual Report 263
Page 266
264 Laporan Tahunan 2025 Annual Report
Page 267
TANGGUNG JAWAB
SOSIAL DAN
LINGKUNGAN
PERUSAHAAN
Corporate Social and
Environmental
Responsibility
Laporan Tahunan 2025 Annual Report 265
Page 268
Tanggung Jawab Sosial dan Lingkungan Perusahaan
Corporate Social and Environmental Responsibility
Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights
GOOD GOVERNANCE
Produk Ramah Lingkungan: Sertifikasi ISPO dan PROPER
Environmentally Friendly Products: ISPO Certifications and PROPER
Kabupaten Berau
Berau Regency
PT Tanjung Buyu
Perkasa Plantation
PT Inti Energi Kaltim
Provinsi Kalimantan Timur [C.3.d]
East Kalimantan Province
Kabupaten Kutai Timur
East Kutai Regency
Samarinda
PT Sawit Prima Nusantara
Balikpapan
PT Telen
PT Gemilang Sejahtera Abadi
PT Telen
Prima Sawit
PT Cipta Davia Mandiri
Kabupaten Paser
Paser Regency
PT Multi
Jayantara Abadi
Kabupaten Kutai Kartanegara
Kutai Kartanegara Regency
PT Cahaya
Anugerah Plantation
266 Laporan Tahunan 2025 Annual Report
Page 269
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Agro-Ecological
Satuan
Uraian 2025 2024 2023 Description
Unit
Konsumsi Air megaliter 1.664 1.782 1.814 Water Consumption
Intensitas Penggunaan m /ton TBS
3
1,11 1,15 1,16 Water Usage Intensity
Air m3/ton of FFB
Produksi Limbah Ton 586.906 600.477 608.163 Waste Generated
Energi yang Dikonsumsi GJ 466.856 448.185 442.256 Energy Consumed
Rasio Penggunaan Renewable Energy
% 41,2 25,8 26,4
Energi Terbarukan Usage Ratio
GJ/ton TBS
Olah
Intensitas Energi 0,319 0,324 0,314 Energy Intensity
GJ/ton
Processed FFB
Total Emisi GRK Ton CO2e 281.068 341.149 504.209 Total GHG Emissions*
CO2eq/ton
Intensitas Emisi CPO 0,84 1,05 1,54 CPO Emissions Intensity*
CPO
Entitas Anak Tersertifikasi Entitas Anak ISPO-Certified
9 8 8
ISPO Subsidiaries Subsidiaries
Biaya Kegiatan Miliar Rupiah Environmental Activities
9,06 5,22 4,76
Lingkungan Billion Rupiah Expenditures
Area HCV Ha 9.719*) 4.669 4.559 HCV Area
Socio-Territorial
Satuan
Uraian 2025 2024 2023 Description
Unit
Ketenagakerjaan Employment
Orang
Total Karyawan 12.248 11.210 11.359 Total Employees
Person
Jam
Jam Kerja Aman 1.089.253 891.815 746.841 Safe Working Hours
Hours
Durasi Pelatihan per Jam/Orang Training Duration per
6,3 5,4 5,2
Karyawan Hours/Person Employee
Pemasok TBS FFB Suppliers
Unit Usaha Total External FFB
Total Pemasok TBS Luar 35 37 30
Business Units Suppliers
Orang
Total Petani Plasma 7.754 7.454 7.454 Total Plasma Farmers
Person
Pengembangan Masyarakat Community Development
Penyaluran Dana Jutaan Rupiah Social Responsibility
5.450,2 2.497,4 4.535,5
Tanggung Jawab Sosial Million Rupiah Fund Disbursement
Laporan Tahunan 2025 Annual Report 267
Page 270
Tanggung Jawab Sosial dan Lingkungan Perusahaan
Corporate Social and Environmental Responsibility
Economic Viability
Satuan
Uraian 2025 2024 2023* Description
Unit
Produksi Production
Tandan Buah Segar (TBS) Ton 1.271.034 1.219.294 1.213.068 Fresh Fruit Bunches (FFB)
TBS Olah Ton 1.463.439 1.381.677 1.409.552 Processed FFB
Minyak Sawit Mentah (CPO) Ton 333.092 324.857 327.688 Crude Palm Oil
Inti Sawit (PK) Ton 52.197 50.787 52.207 Palm Kernel
Inti Sawit Mentah (CPKO) Ton 11.991 5.262 -* Crude Palm Kernel Oil (CPKO)
Bungkil Sawit (PKE) Ton 15.803 6.862 -* Palm Kernel Expeller (PKE)
Penjualan Sales
Minyak Sawit Mentah Ton 339.465 314.457 343.748 Crude Palm Oil
Inti Sawit Ton 31.969 40.102 55.172 Palm Kernel
Crude Palm Kernel Oil (CPKO) Ton 12.012 4.619 -* Crude Palm Kernel Oil (CPKO)
Palm Kernel Expeller (PKE) Ton 18.560 4.588 -* Palm Kernel Expeller (PKE)
Kinerja Keuangan Financial Performance
Juta Rupiah
Pendapatan 5.421.392 4.211.482 4.007.082 Revenue
Million Rupiah
Juta Rupiah
Laba Tahun Berjalan 1.106.615 825.594 451.794 Profit for the Year
Million Rupiah
* Perseroan baru memproduksi dan menjual produk CPKO dan PKE sejak tahun 2024 seiring dengan mulai beroperasinya KCP. / The Company
began producing and selling CPKO and PKE products in 2024, in line with the commencement of operations at the KCP.
Penyaluran Dana Tanggung Jawab Sosial
Distribution of Social Responsibility Fund
(dalam jutaan Rupiah / in million Rupiah)
Uraian 2025 2024 2023 Description
Bidang Ekonomi 1.133,5 36,3 222,2 Economy Sector
Bidang Pendidikan 1.212,1 1.138,6 1.214,4 Education Sector
Bidang Kesehatan 50,1 36,8 70,9 Health Sector
Bidang Infrastruktur 2.271,2 487,2 1.955,4 Infrastructure Sector
Bidang Sosial, Budaya, dan Keagamaan 410,5 381,9 454,7 Socio-Culture and Religion Sector
Bidang Lingkungan Hidup 9,6 3,7 53,7 Environment Sector
Bidang Hubungan Kelembagaan 363,2 412,9 564,2 Institutional Relations Sector
Total Penyaluran Dana Tanggung Total Social Responsibility
5.450,2 2.497,4 4.535,5
Jawab Sosial Fund Disbursement
268 Laporan Tahunan 2025 Annual Report
Page 271
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Komitmen Keberlanjutan
Sustainability Commitment
Perseroan meyakini bahwa keberhasilan bisnis The Company believes a successful business must be
harus berjalan selaras dengan tanggung aligned with environmental, society responsibilities,
jawab terhadap lingkungan, masyarakat, dan and economic sustainability. This commitment
keberlanjutan ekonomi. Sebagai wujud komitmen is realized by the Company with continuous
tersebut, Perseroan melanjutkan implementasi implementation of the Sustainable Palm Oil Policy
Kebijakan Sawit Lestari (KSL) yang telah menjadi (KSL), as operational guidelines for all line of business,
pedoman operasional bagi seluruh lini usaha, including its Subsidiaries. This policy is designed to
termasuk Entitas Anak. Kebijakan ini dirancang untuk ensure an efficient, responsible, and sustainable
memastikan pengelolaan perkebunan kelapa sawit management of palm oil plantations, supplemented
yang efisien, bertanggung jawab, dan berkelanjutan, with the utilization of modern technology to improve
dengan dukungan pemanfaatan teknologi modern on the operational effectiveness and management
guna meningkatkan efektivitas operasional serta accountability.
akuntabilitas pengelolaan.
KSL mencakup 4 pilar utama keberlanjutan, yang The KSL consists of 4 pillars of sustainability, outlined
dijabarkan sebagai berikut: as follows:
1. Good Governance 1. Good Governance
Landasan pembentuk perilaku, tindakan, dan Establishing the foundational principles that
tata kelola Perseroan dalam menjalankan segala guide the Company’s conduct, actions, and
bentuk aktivitas bisnis yang relevan. governance in the execution of various relevant
business activities.
2. Agro-Ecological 2. Agro-Ecological
Bentuk tanggung jawab Perseroan dalam Highlighting the Company’s responsibility in
melakukan pengelolaan dan pengawasan managing and overseeing the entire process
terhadap keseluruhan proses kerja budidaya of plant cultivation, production, and processing
tanaman, produksi, dan pengolahan hasil of palm oil plantation products, integrating
perkebunan kelapa sawit yang diintegrasikan these activities with the natural resources and
dengan sumber daya alam dan lingkungan surrounding environment.
hidup sekitar.
3. Socio-Territorial 3. Socio-Territorial
Upaya perlindungan dan penciptaan nilai sosial Efforts directed towards protecting and creating
bagi seluruh pemangku kepentingan. social value for all stakeholders engaged in
the process.
4. Economic Viability 4. Economic Viability
Kemampuan dan kapasitas Perseroan dalam Demonstrating the Company’s ability and
menciptakan nilai ekonomi yang wajar serta capacity to create economic value that is both
berkelanjutan. reasonable and sustainable.
Dalam implementasinya, Perseroan senantiasa In practice, the Company constantly comply
mematuhi peraturan yang berlaku, termasuk with applicable regulations, including
penerapan prinsip Indonesia Sustainable Palm Oil the implementation of the Indonesia Sustainable
(ISPO) serta berbagai kebijakan lingkungan yang Palm Oil (ISPO) principles and other related
relevan dengan kegiatan operasional. Komitmen environmental policies. Environmental conservation
tersebut juga diwujudkan melalui pengembangan effort is also extended with the adoption of circular
inisiatif operasional yang mendukung hilirisasi economic, by processing plantation waste, such as
serta pemanfaatan limbah kelapa sawit secara shells and fiber, to produce energy in the form of
berkelanjutan. biomass, to support mills operations.
Sejalan dengan komitmen tersebut, Perseroan telah In line with this commitment, the Company has
mengoperasikan KCP sejak tahun 2024 dan BPP operated KCP since 2024 and BPP since 2025. In the
sejak tahun 2025. Pada tahun yang sama, Perseroan same year, the Company also expanded its circularity
juga meningkatkan kapasitas kedua fasilitas capacity by constructing the second facility. The KCP
tersebut melalui pembangunan fasilitas kedua. KCP supports downstream initiative by converting palm
mendukung hilirisasi dengan mengolah inti sawit kernel into high-value products such as CPKO and
Laporan Tahunan 2025 Annual Report 269
Page 272
Tanggung Jawab Sosial dan Lingkungan Perusahaan
Corporate Social and Environmental Responsibility
menjadi produk bernilai tinggi seperti CPKO dan PKE, PKE, while BPP utilizes palm oil waste to generate
sementara BPP memanfaatkan limbah kelapa sawit renewable energy while reducing greenhouse gas
untuk menghasilkan energi terbarukan sekaligus emissions. Both initiatives reflect the implementation
mengurangi emisi gas rumah kaca. Kedua inisiatif ini of circular economy principles within Company’s
mencerminkan penerapan prinsip ekonomi sirkular operations.
dalam operasional Perseroan.
Di sisi sosial, Perseroan menciptakan lingkungan In the social aspect, the Company is creating
kerja yang adil, aman, dan inklusif melalui program a fair, safe, and inclusive work environment through
pengembangan kompetensi karyawan, sistem employee competency development program,
remunerasi setara, penyediaan fasilitas kerja layak, equal remuneration system, provision of proper
serta pemberdayaan tenaga kerja lokal. Perseroan working facilities, and empowerment of local labor.
juga menjalin kemitraan strategis dengan petani The Company also has strategic partnerships with
kelapa sawit dan penyedia jasa transportasi untuk palm oil farmers and transportation service providers
memperkuat rantai pasok yang tangguh dan to ensure a resilient and sustainable supply chain.
berkelanjutan.
Seluruh inisiatif tersebut merupakan bagian All of these initiatives are part of the Company’s
dari strategi jangka panjang Perseroan dalam long-term strategy to support the achievement of
mendukung pencapaian Tujuan Pembangunan Sustainable Development Goals (SDGs), which is in
Berkelanjutan (Sustainable Development accordance with the direction of national policy.
Goals/SDGs) yang sejalan dengan arah kebijakan
nasional.
Uraian lengkap terkait kebijakan dan program tanggung jawab sosial dan
lingkungan (TJSL) diungkapkan secara terpisah pada Laporan Keberlanjutan.
A more detailed description of social and environmental responsibility (TJSL) policies
and programs is disclosed separately in the Sustainability Report.
270 Laporan Tahunan 2025 Annual Report
Page 273
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Tanggung Jawab Laporan Tahunan
Annual Report Responsibility
Pernyataan Anggota Dewan Komisaris dan Anggota Direksi tentang
Tanggung Jawab atas Laporan Tahunan 2025 PT Teladan Prima Agro Tbk
Statement of Members of the Board of Commissioners and the Board of Directors
on the Responsibility for the 2025 Annual Report of PT Teladan Prima Agro Tbk
Kami, yang bertanda tangan di bawah ini, menyatakan We, the undersigned, hereby declare that all
bahwa semua informasi dalam Laporan Tahunan information in the Annual Report of PT Teladan Prima
PT Teladan Prima Agro Tbk tahun 2025 telah dimuat Agro Tbk for the year 2025 has been fully contained
secara lengkap dan bertanggung jawab penuh atas and we shall be fully responsible for the correctness
kebenaran isi Laporan Tahunan Perseroan. of contents in the Annual Report of the Company.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, Maret 2026
Jakarta, March 2026
Dewan Komisaris
Board of Commissioners
Indracahya Basuki Iwa Kartiwa Hudaya
Komisaris Utama Komisaris Independen
President Commissioner Independent Commissioner
Direksi
Board of Directors
Noor Falich Wishnu Wardhana Imam Syaifullah
Direktur Direktur Utama Direktur
Director President Director Director
Yayan Handian Ginanjar Mahirudin Santos Ibrahim Noor
Direktur Direktur Direktur
Director Director Director
Laporan Tahunan 2025 Annual Report 271
Page 274
Referensi Laporan Tahunan SEOJK
No. 16/SEOJK.04/2021
Annual Report Reference SEOJK No. 16/SEOJK.04/2021
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Ketentuan Umum
General Terms
Laporan Tahunan paling sedikit 1. Ikhtisar data keuangan penting;
memuat informasi berikut. 2. Informasi saham (jika ada);
3. Laporan Direksi;
4. Laporan Dewan Komisaris;
5. Profil perusahaan;
6. Analisis dan pembahasan manajemen;
7. Tata kelola perusahaan;
8. Tanggung jawab sosial dan lingkungan perusahaan;
9. Laporan Keuangan tahunan yang telah diaudit; dan
10. Surat pernyataan anggota Dewan Komisaris dan anggota Direksi
tentang tanggung jawab atas Laporan Tahunan.
Annual Report should contain at 1. Summary of key financial information;
least the following information. 2. Stock information (if any);
3. The Board of Directors report;
4. The Board of Commissioners report;
5. Company Profile;
6. Management discussion and analysis;
7. Corporate governance;
8. Corporate social and environmental responsibility;
9. Audited annual financial statements; and
10. Statement of the members of Board of Commissioners and members
of Board of Directors on the responsibility for the Annual Report.
Bentuk Laporan Tahunan. 1. Laporan Tahunan disajikan dalam bentuk dokumen cetak dan
dokumen elektronik;
2. Laporan Tahunan yang disajikan dalam bentuk dokumen cetak,
dicetak pada kertas yang berwarna terang, berkualitas baik, berukuran
A4, dijilid, dan dapat diperbanyak dengan kualitas yang baik;
3. Laporan Tahunan dapat menyajikan informasi berupa gambar, grafik,
tabel, dan/atau diagram dengan mencantumkan judul dan/atau
keterangan yang jelas, sehingga mudah dibaca dan dipahami; dan
4. Laporan Tahunan yang disajikan dalam bentuk dokumen elektronik
merupakan Laporan Tahunan yang dikonversi dalam portable
document format (PDF).
Form of Annual Report. 1. The Annual Report is presented in the form of printed and electronic
documents;
2. The Annual Report is presented in the form of printed documents,
printed on bright colored paper, of good quality, A4 size, bound, and
can be reproduced with good quality;
3. The Annual Report can present information in the form of pictures,
graphs, tables, and/or diagrams by including clear titles and/or
descriptions, so that they are easy to read and understand; and
4. The Annual Report presented in electronic document form is
the Annual Report converted in portable document format (PDF).
Ikhtisar Data Keuangan Penting
Summary of Key Financial Information
Ikhtisar data keuangan penting Informasi memuat, antara lain: 13-14
memuat informasi keuangan 1. Pendapatan/penjualan;
yang disajikan dalam bentuk 2. Laba bruto;
perbandingan selama 3 tahun buku 3. Laba (rugi);
atau sejak memulai usahanya jika 4. Jumlah laba (rugi) yang dapat diatribusikan kepada pemilik entitas
perusahaan tersebut menjalankan induk dan kepentingan non-pengendali;
kegiatan usahanya kurang dari 3 5. Total laba (rugi) komprehensif;
tahun. 6. Jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada
pemilik entitas induk dan kepentingan non-pengendali;
7. Laba (rugi) per saham;
272 Laporan Tahunan 2025 Annual Report
Page 275
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kriteria Penjelasan Halaman
Criteria Descriptions Page
8. Jumlah aset;
9. Jumlah liabilitas;
10. Jumlah ekuitas;
11. Rasio laba (rugi) terhadap jumlah aset;
12. Rasio laba (rugi) terhadap ekuitas;
13. Rasio laba (rugi) terhadap pendapatan/penjualan;
14. Rasio lancar;
15. Rasio liabilitas terhadap ekuitas;
16. Rasio liabilitas terhadap jumlah aset; dan
17. Informasi dan rasio keuangan lainnya yang relevan dengan
perusahaan dan jenis industrinya.
Summary of Key Financial The information shall at least contain:
Information contains financial 1. Income/sales;
information presented in 2. Gross profit;
comparison with previous 3 fiscal 3. Profit (loss);
years or since commencement 4. Total profit (loss) attributable to equity holders of the parent entity
of business if the company and non-controlling interest;
commenced the business in less 5. Total comprehensive profit (loss);
than 3 years ago. 6. Total comprehensive profit (loss) attributable to equity holders of
the parent entity and non-controlling interest;
7. Earnings (loss) per share;
8. Total assets;
9. Total liabilities;
10. Total equity;
11. Profit (loss) to total assets ratio;
12. Profit (loss) to equity ratio;
13. Profit (loss) to income/sales ratio;
14. Current ratio;
15. Liabilities to equity ratio;
16. Liabilities to total assets ratio; and
17. Other information and financial ratios relevant to the company and
type of industry.
Informasi saham bagi Perusahaan 1. Saham yang telah diterbitkan untuk setiap masa triwulan yang 16-17
Terbuka. disajikan dalam bentuk perbandingan selama 2 tahun buku terakhir,
paling sedikit memuat:
a. Jumlah saham yang beredar;
b. Kapitalisasi pasar berdasarkan harga pada bursa efek tempat
saham dicatatkan;
c. Harga saham tertinggi, terendah, dan penutupan berdasarkan
harga pada bursa efek tempat saham dicatatkan; dan
d. Volume perdagangan pada bursa efek tempat saham dicatatkan.
Informasi dalam huruf a, b, dan c hanya diungkapkan jika sahamnya
tercatat di bursa efek.
2. Dalam hal terjadi aksi korporasi yang menyebabkan terjadinya
perubahan pada saham, seperti pemecahan saham (stock split),
penggabungan saham (reverse stock), dividen saham, saham
bonus, perubahan nilai nominal saham, penerbitan efek konversi,
serta penambahan dan pengurangan modal, informasi saham
sebagaimana dimaksud pada angka 1 ditambahkan penjelasan
paling sedikit mengenai:
a. Tanggal pelaksanaan aksi korporasi;
b. Rasio pemecahan saham (stock split), penggabungan saham
(reverse stock), dividen saham, saham bonus, jumlah efek
konversi yang diterbitkan, dan perubahan nilai nominal saham;
c. Jumlah saham beredar sebelum dan sesudah aksi korporasi;
d. Jumlah efek konversi yang dilaksanakan (jika ada); dan
e. Harga saham sebelum dan sesudah aksi korporasi;
3. Dalam hal terjadi penghentian sementara perdagangan saham
(suspension) dan/atau pembatalan pencatatan saham (delisting)
dalam tahun buku, dijelaskan alasan penghentian sementara
perdagangan saham (suspension) dan/atau pembatalan
pencatatan saham (delisting) tersebut; dan
4. Dalam hal penghentian sementara perdagangan saham
(suspension) sebagaimana dimaksud pada angka 3) dan/atau
proses pembatalan pencatatan saham (delisting) masih
berlangsung hingga akhir periode Laporan Tahunan, dijelaskan
tindakan yang dilakukan untuk menyelesaikan penghentian
sementara perdagangan saham (suspension) dan/atau
pembatalan pencatatan saham (delisting) tersebut.
Laporan Tahunan 2025 Annual Report 273
Page 276
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Share information of the Public 1. Shares issued for each quarter in the last 2 fiscal years, presented in
Company. comparison form, shall at least cover:
a. Number of outstanding shares;
b. Market capitalization based on the price at the stock exchange
where the shares are listed;
c. Highest share price, lowest share price, closing share price at
the stock exchange where the shares are listed; and
d. Share volume at the stock exchange where the shares are listed.
Information in point a, b, c is disclosed only if the shares are listed on
a stock exchange.
2. In the event of a corporate action that causes a change in shares, such
as a stock split, reverse stock, stock dividends, bonus shares, changes
in the nominal value of shares, issuance of convertible securities,
as well as additions and reductions in capital, stock information as
mentioned in number 1 shall be added by an explanation of at least:
a. Date of corporate action;
b. Ratio of stock split, reverse stock, stock dividend, bonus shares,
total convertible securities issued, and changes in nominal value
of shares;
c. Number of outstanding shares before and after corporate action;
d. The number of convertible securities exercised (if any); and
e. Share price before and after corporate action.
3. In the event that the company’s shares were suspended and/or
delisted during the financial year, the Company shall provide reasons
for the suspension and/or delisting; and
4. In the event that the suspension and/or delisting as mentioned
in point 3) was still in effect until the date of the Annual Report,
the Company shall also explain the corporate actions taken in
resolving the suspension and/or delisting.
Laporan Manajemen
Management Report
Laporan Dewan Komisaris. Paling sedikit memuat: 28-35
1. Penilaian terhadap kinerja Direksi mengenai pengelolaan
perusahaan, termasuk pengawasan Dewan Komisaris dalam
perumusan dan implementasi strategi perusahaan yang dilakukan
oleh Direksi;
2. Pandangan atas prospek usaha perusahaan yang disusun oleh
Direksi; dan
3. Pandangan atas penerapan tata kelola perusahaan.
The Board of Commissioners Report. At least contains:
1. Assessment on Board of Directors performance in managing
the company, including the Board of Commissioners’ supervision on
the formulation and implementation of corporate strategies taken by
the Board of Directors;
2. View on the company’s business prospects as established by
the Board of Directors; and
3. View on the implementation of the corporate governance.
Laporan Direksi. 1. Kinerja perusahaan, paling sedikit memuat: 36-45
a. Strategi dan kebijakan strategis perusahaan;
b. Peranan Direksi dalam perumusan strategi dan kebijakan
strategis perusahaan;
c. Proses yang dilakukan Direksi untuk memastikan implementasi
strategi perusahaan;
d. Perbandingan antara hasil yang dicapai dengan yang ditargetkan
perusahaan; dan
e. Kendala yang dihadapi perusahaan;
2. Gambaran tentang prospek usaha perusahaan; dan
3. Penerapan tata kelola perusahaan.
The Board of Directors Report. 1. Company performance, at least contains:
a. Strategy and strategic policies of the company;
b. Role of the Board of Directors in formulating strategies and
strategic policies of the company;
c. Process carried out by Board of Directors to ensure implementation
of the company’s strategy;
d. Comparison between achieved results and company targets; and
e. Challenges faced by the company;
2. Description on business prospects; and
3. Implementation of good corporate governance.
274 Laporan Tahunan 2025 Annual Report
Page 277
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Profil Perusahaan
Company Profile
Nama dan alamat lengkap Paling sedikit memuat: 6-7
perusahaan. 1. Nama perusahaan, termasuk apabila terdapat perubahan nama,
alasan perubahan, dan tanggal efektif perubahan nama pada tahun
buku;
2. Akses terhadap perusahaan termasuk kantor cabang atau kantor
perwakilan yang memungkinkan masyarakat dapat memperoleh
informasi mengenai perusahaan, meliputi:
a. Alamat;
b. Nomor telepon;
c. Alamat surat elektronik; dan
d. Alamat situs web.
Name and complete address of At least contains:
the company. 1. Name of company, including any change of name, reason of change,
and the effective date of the change of name during the financial
year;
2. Access to company, including branch office or representative office,
where public can have access of information of the Company, which
include:
a. Address;
b. Telephone number;
c. E-mail address; and
d. Website address.
Riwayat singkat perusahaan. Riwayat singkat perusahaan. 48
Brief history of the company. Brief history of the company.
Visi, misi, dan budaya perusahaan. Mencakup: 49
1. Visi dan misi perusahaan; serta
2. Informasi mengenai budaya perusahaan (corporate culture) atau
nilai-nilai perusahaan (jika ada).
Vision, mission, and corporate Includes:
culture. 1. Vision, Mission of the company; and
2. Information on corporate culture or company values (if any).
Kegiatan usaha. Paling sedikit memuat: 52-55
1. Kegiatan usaha menurut Anggaran Dasar terakhir;
2. Kegiatan usaha yang dijalankan pada tahun buku; dan
3. Jenis barang dan/atau jasa yang dihasilkan.
Line of business. At least contains:
1. Line of business according to the latest Articles of Association;
2. Line of business carried out during the financial year; and
3. Types of products and/or services produced.
Wilayah operasional perusahaan. Meliputi wilayah atau daerah pelaksanaan kegiatan operasional atau 55
jangkauan dari kegiatan operasional perusahaan.
Operational area of the company. Covering the region or area of operational activities or coverage of
company's operational activities.
Struktur organisasi perusahaan. Dalam bentuk bagan, paling sedikit sampai dengan struktur 1 tingkat di 56
bawah Direksi, termasuk komite di bawah Direksi (jika ada) dan komite
di bawah Dewan Komisaris, disertai dengan nama dan jabatan.
Organizational structure of In chart form, at least includes 1 level below the Board of Directors,
the company. including committees under the Board of Directors (if any) and
committees under the Board of Commissioners, with the name and
position.
Keanggotaan asosiasi. Daftar keanggotaan asosiasi industri baik dalam skala nasional maupun 25
internasional yang berkaitan dengan penerapan berkelanjutan.
Association memberships. List of industry association memberships both on a national and
international scale related to the implementation of sustainable finance.
Laporan Tahunan 2025 Annual Report 275
Page 278
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Identitas dan riwayat hidup singkat Paling sedikit memuat: 58-61
anggota Dewan Komisaris. 1. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab;
2. Foto terbaru;
3. Usia;
4. Kewarganegaraan;
5. Riwayat pendidikan dan/atau sertifikasi;
6. Riwayat jabatan, meliputi informasi:
a. Dasar hukum pengangkatan sebagai anggota Dewan Komisaris;
b. Dasar hukum pengangkatan pertama kali sebagai anggota
Dewan Komisaris yang merupakan Komisaris Independen pada
perusahaan yang bersangkutan;
c. Rangkap jabatan, baik sebagai anggota Dewan Komisaris,
anggota Direksi, dan/atau anggota komite serta jabatan
lainnya baik di dalam maupun di luar perusahaan. Dalam hal
anggota Dewan Komisaris tidak memiliki rangkap jabatan, maka
diungkapkan mengenai hal tersebut; dan
d. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar perusahaan;
7. Hubungan afiliasi dengan anggota Dewan Komisaris lainnya,
Pemegang Saham Utama dan Pengendali, baik langsung maupun
tidak langsung sampai kepada pemilik individu, meliputi nama pihak
yang terafiliasi. Dalam hal anggota Dewan Komisaris tidak memiliki
hubungan afiliasi, maka perusahaan mengungkapkan hal tersebut;
8. Pernyataan independensi Komisaris Independen dalam hal Komisaris
Independen telah menjabat lebih dari 2 periode; dan
9. Perubahan komposisi anggota Dewan Komisaris dan alasan
perubahannya. Dalam hal tidak terdapat perubahan komposisi
anggota Dewan Komisaris, maka diungkapkan mengenai hal tersebut.
Catatan:
Dalam hal terdapat perubahan susunan anggota Dewan Komisaris
yang terjadi setelah tahun buku berakhir sampai dengan batas waktu
penyampaian Laporan Tahunan, susunan yang dicantumkan dalam
Laporan Tahunan adalah susunan anggota Dewan Komisaris yang
terakhir dan sebelumnya.
Identity and brief curriculum At least contains:
vitae of members of the Board of 1. Name and position according to the duties and responsibilities;
Commissioners. 2. Latest photograph;
3. Age;
4. Citizenship;
5. Educational history and/or certification;
6. History of position, covering information on:
a. Legal basis of appointment as member of the Board of
Commissioners;
b. Legal basis of the first appointment as member of the Board
of Commissioners who is also Independent Commissioner at
the said company;
c. Concurrent position, as member of the Board of Commissioners,
member of the Board of Directors, and/or member of committee,
and other position in or outside the company. In term of
the member of the Board of Commissioners does not have
concurrent position; such matter shall be disclosed; and
d. Working experience and period in and outside the company;
7. Affiliation with other members of the Board of Commissioners, members
of the Board of Directors, majority and controlling shareholders,
either directly or indirectly to individual owners, including names of
affiliated parties. In term of member of the Board of Commissioners
has no affiliation, the company shall disclose this matter.
8. Statement of independence of Independent Commissioner in term of
the Independent Commissioner has been appointed for more than
2 periods; and
9. Changes in the composition of members of the Board of
Commissioners and the reasons for the changes. In term of there
is no change in the composition of members of the Board of
Commissioners, this matter shall be disclosed.
Note:
In term of there were changes in the composition of the Board
of Commissioners occurring between the period after year-end
until the date the Annual Report is submitted, then the last and
the previous composition of the Board of Commissioners shall be stated in
the Annual Report.
276 Laporan Tahunan 2025 Annual Report
Page 279
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Identitas dan riwayat hidup singkat Paling sedikit memuat: 62-70
anggota Direksi. 1. Nama dan jabatan yang sesuai dengan tugas dan tanggung jawab;
2. Foto terbaru;
3. Usia;
4. Kewarganegaraan;
5. Riwayat pendidikan dan/atau sertifikasi;
6. Riwayat jabatan, meliputi informasi:
a. Dasar hukum pengangkatan sebagai anggota Direksi pada
perusahaan yang bersangkutan;
b. Rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan
Komisaris, dan/atau anggota komite serta jabatan lainnya baik
di dalam maupun di luar perusahaan. Dalam hal anggota Direksi
tidak memiliki rangkap jabatan, maka diungkapkan mengenai hal
tersebut; dan
c. Pengalaman kerja beserta periode waktunya baik di dalam
maupun di luar perusahaan;
7. Hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan
Komisaris, Pemegang Saham Utama dan Pengendali, baik langsung
maupun tidak langsung sampai kepada pemilik individu, meliputi
nama pihak yang terafiliasi. Dalam hal anggota Direksi tidak memiliki
hubungan afiliasi, maka perusahaan mengungkapkan hal tersebut;
dan
8. Perubahan komposisi anggota Direksi dan alasan perubahannya.
Dalam hal tidak terdapat perubahan komposisi anggota Direksi,
maka diungkapkan mengenai hal tersebut.
Catatan:
Dalam hal terdapat perubahan susunan anggota Direksi yang terjadi
setelah tahun buku berakhir sampai dengan batas waktu penyampaian
Laporan Tahunan, susunan yang dicantumkan dalam Laporan Tahunan
adalah susunan anggota Direksi yang terakhir dan sebelumnya.
Identity and brief curriculum vitae of At least contains:
members of the Board of Directors. 1. Name and position according to the duties and responsibilities;
2. Latest photograph;
3. Age;
4. Citizenship;
5. Educational history and/or certification;
6. History of position, covering information on:
a. Legal basis of appointment as member of the Board of Directors to
the said company;
b. Concurrent position, as member of the Board of Directors, member
of the Board of Commissioners, and/or member of committee,
and other position in or outside the company. In the event that
the member of the Board of Directors does not have concurrent
position, such matter shall be disclosed; and
c. Working experience and period in and outside the company;
7. Affiliation with other members of the Board of Directors, members of
the Board of Commissioners, majority and controlling shareholders,
either directly or indirectly to individual owners, including names of
affiliated parties. In the event that a member of the Board of Directors
has no affiliation, the company shall disclose this matter; and
8. Changes in the composition of members of the Board of Directors
and the reasons for the changes. In the event that there is no change
in the composition of members of the Board of Directors, this matter
shall be disclosed.
Note:
In the event that there were changes in the composition of the Board
of Directors occurring between the period after year-end until the date
the Annual Report is submitted, then the last and the previous
composition of the Board of Directors shall be stated in the Annual Report.
Jumlah karyawan. Memuat informasi pada tahun buku berdasarkan klasifikasi: 120-121
1. Jenis kelamin;
2. Jabatan;
3. Usia;
4. Tingkat pendidikan; dan
5. Status ketenagakerjaan (tetap/kontrak).
Catatan:
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
Laporan Tahunan 2025 Annual Report 277
Page 280
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Number of employees. Contain information in the financial year by classifications of:
1. Gender;
2. Position;
3. Age;
4. Education level; and
5. Employment status (permanent/non-permanent).
Note:
Disclosure of information can be presented in tabular form.
Komposisi Pemegang Saham. Paling sedikit memuat: 71-73
1. Nama Pemegang Saham dan persentase kepemilikan pada awal
dan akhir tahun buku, yang terdiri dari:
a. Pemegang Saham yang memiliki 5% atau lebih saham
Perusahaan;
b. Anggota Dewan Komisaris dan Direksi yang memiliki saham
perusahaan. Dalam hal seluruh anggota Dewan Komisaris dan
Direksi tidak memiliki saham, maka diungkapkan mengenai hal
tersebut; dan
c. Kelompok Pemegang Saham masyarakat, yaitu kelompok
Pemegang Saham yang masing-masing memiliki kurang dari 5%
saham perusahaan.
2. Persentase kepemilikan tidak langsung atas saham perusahaan
oleh anggota Dewan Komisaris dan Direksi pada awal dan akhir
tahun buku, termasuk informasi mengenai Pemegang Saham
yang terdaftar dalam Daftar Pemegang Saham untuk kepentingan
kepemilikan tidak langsung anggota Dewan Komisaris dan Direksi.
Dalam hal seluruh anggota Dewan Komisaris dan Direksi tidak
memiliki kepemilikan tidak langsung atas saham perusahaan, maka
diungkapkan mengenai hal tersebut.
3. Jumlah Pemegang Saham dan persentase kepemilikan per akhir
tahun buku berdasarkan klasifikasi:
a. Kepemilikan institusi lokal;
b. Kepemilikan institusi asing;
c. Kepemilikan individu lokal; dan
d. Kepemilikan individu asing.
Shareholders Composition. At least contains:
1. Names of shareholders and ownership percentage at the beginning
and the end of the fiscal year, including:
a. Shareholders having 5% or more shares of the company;
b. Members of the Board of Commissioners and the Board of Directors
who own shares of the company. In the event that all members
of the Board of Commissioners and the Board of Directors do not
have shares, such matter shall be disclosed; and
c. Groups of public shareholders or groups of shareholders, each
with less 5% share ownership of the company.
2. The percentage of indirect ownership of shares of the company by
members of the Board of Commissioners and the Board of Directors
at the beginning and end of the fiscal year, including information on
shareholders registered in the shareholder register for the benefit
of indirect ownership of members of the Board of Commissioners
and Board of Directors. In the event that all members of the Board
of Commissioners and the Board of Directors do not have indirect
ownership of shares of the company, such matter shall be disclosed;
3. Number of shareholder and ownership percentage at the end of
the fiscal year, by classifications of:
a. Ownership of local institutions;
b. Ownership of foreign institutions;
c. Ownership of local individual; and
d. Ownership of foreign individual.
Pemegang Saham Utama dan Informasi mengenai Pemegang Saham Utama dan Pengendali 74
Pengendali. perusahaan, baik langsung maupun tidak langsung, sampai kepada
pemilik individu, yang disajikan dalam bentuk skema atau bagan.
Major and Controlling Shareholders. Information on Major Shareholders and Controlling Shareholders of
the company, directly or indirectly, up to the individual owner shall be
presented in the form of scheme or diagram.
278 Laporan Tahunan 2025 Annual Report
Page 281
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Daftar Entitas Anak dan/atau Meliputi: 76-79
Entitas Asosiasi. 1. Nama Entitas Anak, Perusahaan Asosiasi, dan/atau Perusahaan
Ventura di mana perusahaan memiliki pengendalian bersama entitas;
2. Persentase kepemilikan saham;
3. Bidang usaha;
4. Total aset; dan
5. Status operasi perusahaan tersebut (jika ada).
Catatan:
Untuk Entitas Anak, ditambahkan informasi mengenai alamat Entitas
Anak tersebut.
List of Subsidiaries and/or At least contains:
Associated Entities. 1. Name of Subsidiaries, Associated Companies, and/or Joint Venture
where the Company has common control of the entity;
2. Percentage of stock ownership;
3. Line of business;
4. Total assets; and
5. Operating status of the company (if any).
Note:
For Subsidiaries, include information of the addresses of the said
Subsidiaries.
Kronologi penerbitan dan/atau Paling sedikit memuat: 74
pencatatan saham (termasuk 1. Jumlah saham;
pemecahan saham (stock split), 2. Nilai nominal;
penggabungan saham (reverse 3. Harga penawaran dari awal pencatatan hingga akhir tahun buku;
stock), dividen saham, saham dan
bonus, perubahan nilai nominal 4. Nama bursa efek saham perusahaan dicatatkan (jika ada).
saham, pelaksanaan efek konversi,
pelaksanaan penambahan dan
pengurangan modal) dari awal
penerbitan sampai dengan akhir
tahun buku.
Chronology of issuance and/or At least contains:
listing of shares (including stock 1. Number of shares;
splits, reverse stocks, stock 2. Shares par value;
dividends, bonus shares, changes 3. Offering price from the beginning of listing to the end of the financial
in the nominal value of shares, year; and
implementation of convertible 4. Name of stock exchange where the shares are listed (if any).
securities, implementation of
additional and reduced capital)
from the beginning of issuance to
the end of financial year.
Kronologi penerbitan dan/atau Informasi pencatatan efek lainnya yang belum jatuh tempo pada tahun 75
pencatatan efek lainnya dari awal buku paling sedikit memuat:
penerbitan sampai dengan akhir 1. Nama efek;
tahun buku. 2. Tahun penerbitan;
3. Tingkat suku bunga/imbal hasil;
4. Tanggal jatuh tempo;
5. Nilai penawaran; dan
6. Peringkat efek (jika ada).
Chronology of issuance and/or Information on the listing of other securities that are not due in
listing of other securities from the financial year shall at least contain:
the beginning of issuance to 1. Name of the securities;
the end of financial year. 2. Year of issuance;
3. Interest rate/yield;
4. Maturity date;
5. Offering value; and
6. Securities rating (if any).
Informasi penggunaan jasa Paling sedikit meliputi: 80
akuntan publik (AP) dan kantor 1. Nama dan alamat;
akuntan publik (KAP) beserta 2. Periode penugasan;
jaringan/asosiasi/aliansinya (dapat 3. Informasi jasa audit dan/atau non-audit yang diberikan; dan
disajikan dalam bentuk tabel). 4. Biaya jasa (fee) audit dan/atau non-audit untuk masing-masing
penugasan yang diberikan selama tahun buku.
Catatan:
Dalam hal AP dan KAP beserta jaringan/asosiasi/aliansinya yang
ditunjuk tidak memberikan jasa non-audit, agar diungkapkan.
Laporan Tahunan 2025 Annual Report 279
Page 282
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Information on the use of a Public At least contains:
Accountant (AP) and a Public 1. Name and address;
Accounting firm (KAP) services 2. Period of assignment;
and their networks/associations/ 3. Information on audit and/or non-audit services provided; and
alliances (can be presented in 4. Audit and/or non-audit fees for each assignment given during
tabular form). the fiscal year.
Note:
In the event that the appointed AP and KAP and their
network/association/alliance do not provide non audit services, then
such information shall be disclosed.
Nama dan alamat lembaga Nama dan alamat lembaga dan/atau profesi penunjang pasar modal 80
dan/atau profesi penunjang. selain AP dan KAP.
Name and address of capital Name and address of capital market supporting institutions and/or
market supporting institutions. professionals other than AP and KAP.
Penghargaan yang diterima Memuat antara lain: 22
dalam tahun buku terakhir 1. Nama penghargaan dan/atau sertifikasi;
dan/atau sertifikasi yang masih 2. Tahun perolehan penghargaan dan/atau sertifikasi;
berlaku dalam tahun buku terakhir, 3. Badan pemberi penghargaan dan/atau sertifikasi; dan
baik yang berskala nasional 4. Masa berlaku (untuk sertifikasi).
maupun internasional.
Awards received in the last financial At least contains:
year and/or certificates that are still 1. Name of award and/or certification;
valid in the last financial year, both 2. Year of award and/or certification;
on a national and international 3. Award and/or certification agency; and
scale. 4. Validity period (for certification).
Analisis dan Pembahasan Manajemen (MDNA)
Management Discussion and Analysis (MDNA)
Tinjauan operasi per segmen Paling sedikit mengenai: 86-94
operasi yang sesuai dengan jenis 1. Produksi, yang meliputi proses, kapasitas, dan perkembangannya;
industri perusahaan. 2. Pendapatan/penjualan; dan
3. Profitabilitas.
Operational review per business At least contains:
segment, according to the type of 1. Production, including process, capacity, and growth;
industry of the company. 2. Income/sales; and
3. Profitability.
Kinerja keuangan perusahaan yang Penjelasan tentang penyebab adanya perubahan dan dampak 95-99
mencakup perbandingan dalam 2 perubahan tersebut, paling sedikit mengenai:
tahun buku terakhir. 1. Aset lancar, aset tidak lancar, dan total aset;
2. Liabilitas jangka pendek, liabilitas jangka panjang, dan total liabilitas;
3. Ekuitas;
4. Pendapatan/penjualan, beban, laba (rugi), penghasilan
komprehensif lain, dan total laba (rugi) komprehensif; dan
5. Arus kas.
Financial performance analysis Explanation of the causes of the change and the impact of the change,
which includes a comparison at least regarding:
between the financial performance 1. Current assets, non-current assets, and total assets;
of the last 2 fiscal years. 2. Current liabilities, non-current liabilities, and total liabilities;
3. Equity;
4. Sales/revenues, expenses, profit (loss), other comprehensive income,
and total comprehensive profit (loss); and
5. Cash flows.
Kemampuan membayar utang Penjelasan tentang: 100-101
dan tingkat kolektibilitas piutang. 1. Kemampuan membayar utang; dan
2. Tingkat kolektibilitas piutang.
dengan menyajikan perhitungan rasio yang relevan dengan jenis
industri.
Debt repayment ability and account Explanation of:
receivable collection rate. 1. Debt repayment ability; and
2. Account receivable collection rate.
by presenting ratio calculations relevant to the type of industry.
280 Laporan Tahunan 2025 Annual Report
Page 283
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Struktur modal (capital structure) Disertai dasar penentuan kebijakan di maksud. 101
dan kebijakan manajemen atas
struktur modal (capital structure
policy).
Capital structure and Including the basis for determining the said policy.
management’s capital structure
policy.
Ikatan material untuk investasi Paling sedikit meliputi: 102
barang modal (bukan Ikatan 1. Tujuan dari ikatan tersebut;
pendanaan) pada tahun buku 2. Sumber dana yang diharapkan untuk memenuhi ikatan tersebut;
terakhir. 3. Mata uang yang menjadi denominasi; dan
4. Langkah yang direncanakan perusahaan untuk melindungi risiko
dari posisi mata uang asing yang terkait.
Material commitments for capital At least contains:
goods investment (not funding 1. The purpose of such commitments;
commitments) in the last financial 2. Source of funds expected to fulfill the said commitments;
year. 3. Currency of denomination; and
4. Steps taken by the company to protect the position of a related
foreign currency against risks.
Investasi barang modal yang Paling sedikit meliputi: 102
direalisasikan pada tahun buku 1. Jenis investasi barang modal;
terakhir. 2. Tujuan investasi barang modal; dan
3. Nilai investasi barang modal yang dikeluarkan.
Capital goods investment which At least contains:
was realized in the last fiscal year. 1. Type of capital goods investment;
2. Purpose of capital goods investment; and
3. Amount of capital goods investment incurred.
Informasi dan fakta material yang Jika ada. 110
terjadi setelah tanggal laporan
akuntan.
Information and material facts If any.
occurred after the accountant's
report date.
Prospek usaha perusahaan. Dikaitkan dengan kondisi industri, ekonomi secara umum dan pasar 107-108
internasional, disertai data pendukung kuantitatif dari sumber data
yang layak dipercaya.
Company business prospects. Related to the industrial condition, general economy, and international
market, accompanied by quantitative supporting data from reliable
data sources.
Perbandingan antara target/ Mengenai: 106-107
proyeksi pada awal tahun buku 1. Pendapatan/penjualan;
dengan hasil yang dicapai 2. Laba (rugi);
(realisasi). 3. Struktur modal (capital structure); atau
4. Hal lainnya yang dianggap penting bagi perusahaan.
Comparison between targets/ Information on:
projections at beginning of financial 1. Income/sales;
year with the results achieved 2. Profit (loss);
(realization). 3. Capital structure; or
4. Other matters deemed necessary by the company.
Target/proyeksi yang ingin dicapai Mengenai: 108-109
untuk 1 tahun mendatang. 1. Pendapatan/penjualan;
2. Laba (rugi);
3. Pemasaran;
4. Pengembangan SDM; atau
5. Hal lainnya yang dianggap penting bagi perusahaan.
Targets/projections to be achieved Information on:
for the next 1 year. 1. Income/sales;
2. Profit (loss);
3. Marketing;
4. HR development; or
5. Other matters deemed necessary by the company.
Laporan Tahunan 2025 Annual Report 281
Page 284
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Aspek pemasaran. Antara lain: 102-103
1. Strategi pemasaran; dan
2. Pangsa pasar.
Marketing aspect. Among others:
1. Marketing strategy; and
2. Market share.
Kebijakan dividen dan jumlah Paling sedikit meliputi: 104-105
dividen yang diumumkan atau 1. Kebijakan dividen, antara lain memuat informasi persentase jumlah
dibayar selama 2 tahun buku dividen yang dibagikan terhadap laba bersih;
terakhir. 2. Tanggal pembayaran dividen kas dan/atau tanggal distribusi
dividen non-kas;
3. Jumlah dividen per saham (kas dan/atau non kas); dan
4. Jumlah dividen per tahun yang dibayar.
Catatan:
1. Dapat disajikan dalam bentuk tabel; dan
2. Dalam hal perusahaan tidak membagikan dividen dalam 2 tahun
terakhir, agar diungkapkan.
Dividend policy and amount At least contains:
announced or paid for the last 2 1. Dividend policy, including information on the percentage of dividend
financial years. amount distributed to net income;
2. Payment date of cash dividend and/or distribution date of non-cash
dividend;
3. Amount of dividend per share (cash and/or non-cash); and
4. Amount of dividend paid per year.
Note:
1. Can be presented in tabular form; and
2. If the company has not distributed dividends in the last 2 years,
this shall be disclosed.
Realisasi penggunaan dana hasil Dengan ketentuan: 105
penawaran umum. 1. Dalam hal selama tahun buku, perusahaan memiliki kewajiban
menyampaikan laporan realisasi penggunaan dana, maka
diungkapkan realisasi penggunaan dana hasil penawaran umum
secara kumulatif sampai dengan akhir tahun buku; dan
2. Dalam hal terdapat perubahan penggunaan dana sebagaimana
diatur dalam Peraturan Otoritas Jasa Keuangan tentang Laporan
Realisasi Penggunaan Dana Hasil Penawaran Umum, maka
perusahaan wajib menjelaskan perubahan tersebut.
Use of proceeds from public Under the condition:
offerings. 1. In the event that during the financial year, the company has
an obligation to submit a report on the realization of use of proceeds,
the cumulative realization of use of proceeds from public offerings
until the end of financial year shall be disclosed; and
2. In the event that there is a change in the use of proceeds as stipulated
in Financial Services Authority Regulation on Realization Report on
the Use of Proceeds from Public Offering, the company shall explain
such change.
Informasi material mengenai Paling sedikit memuat: 110-111
investasi, ekspansi, divestasi, 1. Tanggal, nilai, dan objek transaksi;
penggabungan/peleburan usaha, 2. Nama pihak yang melakukan transaksi;
akuisisi, restrukturisasi utang/ 3. Sifat hubungan afiliasi (jika ada);
modal, transaksi afiliasi, dan 4. Penjelasan mengenai kewajaran transaksi;
transaksi yang mengandung 5. Pemenuhan ketentuan terkait; dan
benturan kepentingan yang terjadi 6. Dalam hal terdapat hubungan afiliasi, selain mengungkapkan
pada tahun buku. informasi sebagaimana dimaksud dalam angka 1-5, perusahaan
juga mengungkapkan informasi:
a. Pernyataan Direksi bahwa transaksi afiliasi telah melalui prosedur
yang memadai untuk memastikan bahwa transaksi afiliasi
dilaksanakan sesuai dengan praktik bisnis yang berlaku umum
antara lain dilakukan dengan memenuhi prinsip transaksi yang
wajar (arm-length principle); dan
b. Peran Dewan Komisaris dan komite audit dalam melakukan
prosedur yang memadai untuk memastikan bahwa transaksi
afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku
umum antara lain dilakukan dengan memenuhi prinsip transaksi
yang wajar (arm-length principle);
282 Laporan Tahunan 2025 Annual Report
Page 285
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kriteria Penjelasan Halaman
Criteria Descriptions Page
7. Untuk transaksi afiliasi atau transaksi material yang merupakan
kegiatan usaha yang dijalankan dalam rangka menghasilkan
pendapatan usaha dan dijalankan secara rutin, berulang,
dan/atau berkelanjutan, ditambahkan penjelasan bahwa transaksi
afiliasi atau transaksi material tersebut merupakan kegiatan usaha
yang dijalankan dalam rangka menghasilkan pendapatan usaha
dan dijalankan secara rutin, berulang, dan/atau berkelanjutan.
Dalam hal transaksi afiliasi atau transaksi material dimaksud telah
diungkapkan dalam laporan keuangan tahunan, ditambahkan
informasi mengenai rujukan pengungkapan dalam Laporan
Keuangan Tahunan tersebut;
8. Untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan
kepentingan yang merupakan hasil pelaksanaan transaksi afiliasi
dan/atau transaksi benturan kepentingan yang telah disetujui
Pemegang Saham Independen, ditambahkan informasi mengenai
tanggal pelaksanaan RUPS yang menyetujui transaksi afiliasi
dan/atau transaksi benturan kepentingan tersebut; dan
9. Dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi
benturan kepentingan, maka diungkapkan mengenai hal tersebut.
Material information on investment, At least contains:
expansion, divestment, business 1. Transaction date, value, and object;
merger/consolidation, acquisition, 2. Name of transacting parties;
debt/capital restructuring, affiliated 3. Nature of affiliations (if any);
transactions, and transactions 4. Description of the fairness of the transaction;
containing conflict of interest that 5. Compliance with related rules and regulations; and
occurred during the financial year. 6. In the event that there is an affiliation relationship, apart from
disclosing the information as referred to in point 1 to 5, the company
also discloses information on:
a. A statement from the Board of Directors that the affiliate
transaction has gone through adequate procedures to ensure
that the affiliate transaction is carried out in accordance with
generally accepted business practices, by complying with
the arms-length principle; and
b. The role of the Board of Commissioners and the audit committee
in carrying out adequate procedures to ensure that affiliated
transactions are carried out in accordance with generally accepted
business practices, by complying with the arms-length principle;
7. For affiliate transactions or material transactions which are business
activities carried out in order to generate business income and are
carried out routinely, repeatedly, and/or continuously, an explanation
is added that the affiliated transactions or material transactions are
business activities carried out in order to generate business income
and are carried out routinely, repeatedly, and/or continuously.
In the event that the affiliated transactions or material transactions
referred to have been disclosed in the annual financial statements,
information regarding references to disclosure is added in the said
Annual Financial Statements;
8. For disclosure of affiliated transactions and/or conflict of interest
transactions resulting from the implementation of affiliated
transactions and/or conflict of interest transactions that have been
approved by independent shareholders, additional information
regarding the date of the GMS which approved the affiliated
transactions and/or conflict of interest transactions is added; and
9. In the event that there is no affiliated transaction and/or conflict of
interest transaction, then this shall be disclosed.
Perubahan peraturan perundang- Disertai dampaknya terhadap Laporan Keuangan (jika ada). 113-114
undangan yang berpengaruh
signifikan terhadap perusahaan
pada tahun buku terakhir.
Amendments to laws and Completed with the impact on the Financial Statements (if any).
regulations which have a significant
effect on the company in the fiscal
year.
Perubahan kebijakan akuntansi Disertai alasan dan dampaknya terhadap Laporan Keuangan (jika ada). 115
yang diterapkan perusahaan pada
tahun buku terakhir.
Changes in accounting policies Completed with the reasons and impact on the Financial Statements
implemented by the company in (if any).
the last financial year.
Laporan Tahunan 2025 Annual Report 283
Page 286
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Tata Kelola Perusahaan
Corporate Governance
Rapat Umum Pemegang Saham Paling sedikit memuat: 142-148
(RUPS). 1. Informasi mengenai keputusan RUPS pada tahun buku dan 1 tahun
sebelumnya meliputi:
a. Keputusan RUPS yang direalisasikan pada tahun buku; dan
b. Keputusan RUPS yang belum direalisasikan beserta alasan belum
direalisasikan;
2. Dalam hal perusahaan menggunakan pihak independen dalam
pelaksanaan RUPS untuk melakukan perhitungan suara, maka
diungkapkan mengenai hal tersebut.
General Meeting of Stakeholders At least contains:
(GMS). 1. Information regarding the resolutions of the GMS in the fiscal year
and 1 year prior to the fiscal year include:
a. Resolutions of the GMS that were realized in the fiscal year; and
b. Resolutions of the GMS that have not been realized and
the reasons for not realizing them;
2. In the event that the company uses an independent party in
the conduct of the GMS to calculate the votes, then this matter shall
be disclosed.
Dewan Komisaris. Paling sedikit memuat: 148-155;
1. Tugas dan tanggung jawab Dewan Komisaris; 142;
2. Pernyataan bahwa Dewan Komisaris memiliki pedoman atau 166-167
piagam (charter) Dewan Komisaris;
3. Kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat
Dewan Komisaris bersama Direksi, dan tingkat kehadiran anggota
Dewan Komisaris dalam rapat tersebut, termasuk kehadiran dalam
RUPS (dapat disajikan dalam bentuk tabel);
4. Pelatihan dan/atau peningkatan kompetensi anggota Dewan
Komisaris:
a. Kebijakan pelatihan dan/atau peningkatan kompetensi anggota
Dewan Komisaris, termasuk program orientasi bagi anggota
Dewan Komisaris yang baru diangkat (jika ada);
b. Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota
Dewan Komisaris dalam tahun buku (jika ada);
5. Penilaian kinerja anggota Direksi dan anggota Dewan Komisaris:
a. Prosedur pelaksanaan penilaian kinerja;
b. Kriteria yang digunakan, seperti capaian kinerja selama tahun
buku, kompetensi dan kehadiran dalam rapat;
c. Pihak yang melakukan penilaian;
6. Penilaian Dewan Komisaris terhadap kinerja komite yang mendukung
pelaksanaan tugas Dewan Komisaris pada tahun buku:
a. Prosedur penilaian kinerja; dan
b. Kriteria yang digunakan, seperti capaian kinerja selama tahun
buku, kompetensi, dan kehadiran dalam rapat.
The Board of Commissioners At least contains:
1. Duties and responsibilities of the Board of Commissioners;
2. Statement that the Board of Commissioners already has the board
manual or charter;
3. Policies and implementation of the frequency of meetings of
the Board of Commissioners, meetings of the Board of Commissioners
with the Board of Directors, and the level of attendance of members of
the Board of Commissioners in these meetings including attendance
at the GMS (can be presented in tabular form);
4. Training and/or competency improvement of members of the Board
of Commissioners:
a. Policy on competency training and/or development of members
of the Board of Commissioners, including orientation programs
for newly appointed members of the Board of Commissioners
(if any); and
b. Competency training and/or development attended by members
of the Board of Commissioners in the fiscal year (if any);
5. The performance assessment of the Board of Directors and Board of
Commissioners:
a. Procedure for the implementation of performance assessment;
b. Criteria used, such as performance achievements during
the fiscal year, competency, and attendance at meetings; and
c. Assessor;
284 Laporan Tahunan 2025 Annual Report
Page 287
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kriteria Penjelasan Halaman
Criteria Descriptions Page
6. Board of Commissioners’ assessment of the performance
of Committees supporting the implementation of Board of
Commissioners’ duties in the fiscal year:
a. Performance assessment procedures; and
b. The criteria used, such as performance achievements during
the fiscal year, competency, and attendance at meetings.
Direksi. Paling sedikit memuat: 155-162;
1. Tugas dan tanggung jawab masing-masing anggota Direksi (dapat 142;
juga disajikan dalam bentuk tabel); 167-168
2. Pernyataan bahwa Direksi memiliki pedoman atau piagam (charter)
Direksi;
3. Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi
bersama Dewan Komisaris, dan tingkat kehadiran anggota Direksi
dalam rapat tersebut, termasuk kehadiran dalam RUPS (dapat
disajikan dalam bentuk tabel);
4. Pelatihan dan/atau peningkatan kompetensi anggota Direksi:
a. Kebijakan pelatihan dan/atau peningkatan kompetensi anggota
Direksi, termasuk program orientasi bagi anggota Direksi yang
baru diangkat (jika ada);
b. Pelatihan dan/atau peningkatan kompetensi yang diikuti anggota
Direksi dalam tahun buku (jika ada);
5. Penilaian Direksi terhadap kinerja komite yang mendukung
pelaksanaan tugas Direksi pada tahun buku:
a. Prosedur penilaian kinerja; dan
b. Kriteria yang digunakan, seperti capaian kinerja selama tahun
buku, kompetensi, dan kehadiran dalam rapat.
Catatan:
Dalam hal perusahaan tidak memiliki komite yang mendukung
pelaksanaan tugas Direksi, agar diungkapkan.
The Board of Directors. At least contains:
1. The duties and responsibilities of each member of the Board of
Directors (can be presented in tabular form);
2. Statement that the Board of Directors already has board manual or
charter;
3. Policies and implementation of the frequency of meetings of
the Board of Directors, meetings of the Board of Directors with
the Board of Commissioners, and the level of attendance of members
of the Board of Directors in the meeting including attendance
at the GMS (can be presented in tabular form);
4. Training and/or competency development of members of the Board
of Directors;
a. Policy on competency training and/or development of members
of the Board of Directors, including an orientation program for
newly appointed members of the Board of Directors (if any); and
b. Competency training and/or development attended by members
of the Board of Directors in the fiscal year (if any).
5. The Board of Directors’ assessment of the performance of committees
supporting the implementation of Board of Directors’ duties for
the fiscal year:
a. Performance assessment procedures; and
b. The criteria used, such as performance achievements during
the fiscal year, competency, and attendance at meetings.
Note:
In the event that the company does not have a committee supporting
the implementation of Board of Directors’ duties, this matter shall be
disclosed.
Nominasi dan remunerasi bagi Paling sedikit memuat: 168-169
Dewan Komisaris dan Direksi. 1. Prosedur nominasi, meliputi uraian singkat mengenai kebijakan
dan proses nominasi anggota Dewan Komisaris dan/atau anggota
Direksi;
2. Prosedur dan pelaksanaan remunerasi Dewan Komisaris dan Direksi,
antara lain:
a. Prosedur penetapan remunerasi;
b. Struktur remunerasi, seperti, gaji, tunjangan, tantiem/bonus, dan
lainnya; dan
c. Besarnya remunerasi masing-masing anggota Dewan Komisaris
dan anggota Direksi.
Catatan:
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
Laporan Tahunan 2025 Annual Report 285
Page 288
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Nomination and remuneration of At least contains:
the Board of Commissioners and 1. Nomination procedure, including a brief description of the policies and
the Board of Directors. process for nomination of members of the Board of Commissioners
and/or members of the Board of Directors;
2. Procedures and implementation of remuneration for the Board of
Commissioners and the Board of Directors, among others:
a. Procedures for determining remuneration;
b. The remuneration structure, such as salary, allowances,
tantiem/bonus, and others; and
c. The remuneration amount for each member of the Board of
Commissioners and member of the Board of Directors.
Note:
Disclosure of information can be presented in tabular form.
Dewan Pengawas Syariah (DPS). Bagi perusahaan yang menjalankan kegiatan usaha berdasarkan N/A
prinsip syariah sebagaimana tertuang dalam Anggaran Dasar, paling
sedikit memuat:
1. Nama DPS;
2. Dasar hukum pengangkatan DPS;
3. Periode penugasan DPS;
4. Tugas dan tanggung jawab DPS; dan
5. Frekuensi dan cara pemberian nasihat dan saran, serta pengawasan
pemenuhan prinsip syariah di pasar modal terhadap perusahaan.
Sharia Supervisory Board. For company that conducts business based on sharia law, as stipulated
in the articles of association, shall at least contain:
1. Name of Sharia Supervisory Board;
2. Legal basis of appointment of Sharia Supervisory Board;
3. Period of assignment of Sharia Supervisory Board;
4. Duties and responsibilities of Sharia Supervisory Board; and
5. Frequency and procedure in providing advice and suggestion, and
monitoring the compliance of Sharia Principles by the company in
the Capital Market.
Komite Audit. Paling sedikit memuat: 169-176
1. Nama dan jabatannya dalam keanggotaan komite;
2. Periode dan masa jabatan anggota Komite Audit;
3. Usia;
4. Kewarganegaraan;
5. Riwayat pendidikan;
6. Riwayat jabatan, meliputi informasi:
a. Dasar hukum penunjukan sebagai anggota komite;
b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris,
anggota Direksi, dan/atau anggota komite, serta jabatan lainnya
(jika ada); dan
c. Pengalaman kerja beserta periode waktunya, baik di dalam
maupun di luar perusahaan;
7. Pernyataan independensi Komite Audit;
8. Kebijakan dan pelaksanaan frekuensi rapat Komite Audit dan tingkat
kehadiran anggota Komite Audit dalam rapat tersebut;
9. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam
tahun buku (jika ada); dan
10. Pelaksanaan kegiatan Komite Audit pada tahun buku sesuai dengan
yang dicantumkan dalam pedoman atau piagam (charter) Komite
Audit.
Audit Committee. At least contains:
1. Name and position in the committee;
2. Period and terms of office of the member of Audit Committee;
3. Age;
4. Citizenship;
5. Education background;
6. History of position, including information on:
a. Legal basis of appointment as committee member;
b. Concurrent position, as member of Board of Commissioners,
member of Board of Directors, and/or member of committee, and
other position (if any); and
c. Work experience and work period in and outside the company;
286 Laporan Tahunan 2025 Annual Report
Page 289
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kriteria Penjelasan Halaman
Criteria Descriptions Page
7. Statement of independence of the Audit Committee;
8. Policies and implementation of audit committee meeting frequency
and attendance level of audit committee members in those
meetings;
9. Competency training and/or development attended in the fiscal
year (if any); and
10. The Audit Committee’s activities in the financial year, in accordance
with the Audit Committee Charter.
Komite atau fungsi nominasi dan Paling sedikit memuat: 177-182
remunerasi. 1. Nama dan jabatannya dalam keanggotaan komite;
2. Usia;
3. Kewarganegaraan;
4. Riwayat pendidikan;
5. Riwayat jabatan, meliputi informasi:
a. Dasar hukum penunjukan sebagai anggota komite;
b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris,
anggota Direksi, dan/atau anggota komite, serta jabatan lainnya
(jika ada);
c. Pengalaman kerja beserta periode waktunya, baik di dalam
maupun di luar perusahaan;
6. Periode dan masa jabatan komite;
7. Pernyataan independensi komite;
8. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam
tahun buku (jika ada);
9. Uraian tugas dan tanggung jawab;
10. Pernyataan bahwa telah memiliki pedoman atau piagam (charter);
11. Kebijakan dan pelaksanaan frekuensi rapat komite serta tingkat
kehadiran anggota komite dalam rapat tersebut;
12. Uraian singkat pelaksanaan kegiatan pada tahun buku; dan
13. Dalam hal tidak dibentuk Komite Nominasi dan Remunerasi,
perusahaan cukup mengungkapkan informasi sebagaimana
dimaksud pada No. 9-12, serta mengungkapkan:
a. Alasan tidak dibentuknya komite; dan
b. Pihak yang melaksanakan fungsi nominasi dan remunerasi.
Nomination and remuneration At least contains:
committee or function 1. Name and position in the committee;
2. Age;
3. Citizenship;
4. Education background;
5. History of position, including information on:
a. Legal basis of appointment as committee member;
b. Concurrent position, as member of Board of Commissioners,
member of Board of Directors, and/or member of committee, and
other position (if any);
c. Work experience and work period in and outside the company;
6. Period and terms of office of the committee;
7. Statement of independence of the committee;
8. Competency training and/or development attended in the fiscal
year (if any);
9. Description of duties and responsibilities;
10. A statement that it has a guideline or charter;
11. Policies and implementation of the committee’s meeting frequency
and attendance level of committee’s members at the meeting;
12. Brief description of the implementation of activities in the fiscal year;
and
13. In the event that no nomination and remuneration committee is
formed, the company is sufficient to disclose the information as
referred to in No. 9-12, and disclose:
a. Reasons for not forming the committee; and
b. The party carrying out the nomination and remuneration function.
Laporan Tahunan 2025 Annual Report 287
Page 290
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Komite-komite lain yang dimiliki Paling sedikit memuat: 183-195
perusahaan dalam rangka 1. Nama dan jabatannya dalam keanggotaan komite;
mendukung fungsi dan tugas 2. Usia;
Dewan Komisaris dan Direksi. 3. Kewarganegaraan;
4. Riwayat pendidikan;
5. Riwayat jabatan, meliputi informasi:
a. Dasar hukum penunjukan sebagai anggota komite;
b. Rangkap jabatan, baik sebagai anggota Dewan Komisaris,
anggota Direksi, dan/atau anggota komite, serta jabatan lainnya
(jika ada);
c. Pengalaman kerja beserta periode waktunya, baik di dalam
maupun di luar perusahaan;
6. Periode dan masa jabatan komite;
7. Pernyataan independensi komite;
8. Pelatihan dan/atau peningkatan kompetensi yang diikuti dalam
tahun buku (jika ada);
9. Uraian tugas dan tanggung jawab;
10. Pernyataan bahwa telah memiliki pedoman atau piagam (charter);
11. Kebijakan dan pelaksanaan frekuensi rapat komite serta tingkat
kehadiran anggota komite dalam rapat tersebut; dan
12. Uraian singkat pelaksanaan kegiatan pada tahun buku.
Other committees owned At least contains:
by companies to support 1. Name and position in the Committee;
the functions and tasks of the Board 2. Age;
of Commissioners and the Board of 3. Citizenship;
Directors. 4. Educational background;
5. History of position, including information on:
a. Legal basis of appointment as committee member;
b. Concurrent position, as member of Board of Commissioners,
member of Board of Directors, and/or member of committee, and
other position (if any); and
c. Work experience and work period in and outside the company;
6. Period and terms of office of the committee;
7. Statement of independence of the committee;
8. Competency training and/or development attended in the fiscal
year (if any);
9. Description of duties and responsibilities;
10. A statement that the committee has guideline or charter;
11. Policies and implementation of the committee’s meeting frequency
and attendance level of committee’s members at the meeting; and
12. A brief description of the committee’s activities for the fiscal year.
Sekretaris Perusahaan. Paling sedikit memuat: 196-199
1. Nama;
2. Domisili;
3. Riwayat jabatan, meliputi:
a. Dasar hukum penunjukan sebagai Sekretaris Perusahaan; dan
b. Pengalaman kerja beserta periode waktunya, baik di dalam
maupun di luar perusahaan;
4. Riwayat pendidikan;
5. Pendidikan dan/atau peningkatan kompetensi yang diikuti dalam
tahun buku; dan
6. Uraian singkat pelaksanaan tugas Sekretaris Perusahaan pada
tahun buku.
Corporate Secretary. At least contains:
1. Name;
2. Domicile;
3. History of position, including information on:
a. Legal basis of appointment as Corporate Secretary; and
b. Work experience and work period in and outside the company;
4. Educational background;
5. Education and/or competency development programs attended in
the financial year; and
6. Brief description on the implementation of Corporate Secretary’s
duties during the financial year.
288 Laporan Tahunan 2025 Annual Report
Page 291
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Unit Audit Internal. Paling sedikit memuat: 200-203
1. Nama Kepala Unit Audit Internal;
2. Riwayat jabatan, meliputi:
a. Dasar hukum penunjukan sebagai Kepala Unit Audit Internal; dan
b. Pengalaman kerja beserta periode waktunya, baik di dalam
maupun di luar perusahaan;
3. Kualifikasi atau sertifikasi sebagai profesi audit internal (jika ada);
4. Pendidikan dan/atau peningkatan kompetensi yang diikuti dalam
tahun buku;
5. Struktur dan kedudukan Unit Audit Internal;
6. Uraian tugas dan tanggung jawab;
7. Pernyataan telah memiliki pedoman atau piagam (charter) Unit
Audit Internal; dan
8. Uraian singkat pelaksanaan tugas Unit Audit Internal pada tahun
buku, termasuk kebijakan dan pelaksanaan frekuensi rapat dengan
Dewan Komisaris, Direksi, dan/atau Komite Audit.
Internal Audit Unit. At least contains:
1. Name of Head of Internal Audit Unit;
2. History of position, including information on:
a. Legal basis of appointment as Head of Internal Audit Unit; and
b. Work experience and work period in and outside the company;
3. Qualification or certification as internal auditor (if any);
4. Education and/or competency development programs attended in
the financial year;
5. Structure and position of Internal Audit Unit;
6. Description of duties and responsibilities;
7. Statement that the Internal Audit Unit already has Internal Audit Unit
charter; and
8. Brief description on the implementation of Internal Audit Unit’s duties
during the financial year, including the meeting frequency with
the Board of Commissioners, Board of Directors, and/or Audit
Committee.
Uraian mengenai sistem Paling sedikit memuat: 204-205
pengendalian internal. 1. Pengendalian keuangan dan operasional, serta kepatuhan terhadap
peraturan perundang-undangan lainnya;
2. Tinjauan atas efektivitas sistem pengendalian internal; dan
3. Pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan
sistem pengendalian internal.
Description on internal control At least contains:
system. 1. Financial and operational control, and compliance with other laws
and regulations;
2. Review on the effectiveness of internal control systems; and
3. Statement of the Board of Directors and/or Board of Commissioners
on the adequacy of the internal control system.
Uraian mengenai sistem Paling sedikit memuat: 206-215
manajemen risiko. 1. Gambaran umum mengenai sistem manajemen risiko perusahaan;
2. Jenis risiko dan cara pengelolaannya;
3. Tinjauan atas efektivitas sistem manajemen risiko perusahaan; dan
4. Pernyataan Direksi dan/atau Dewan Komisaris atau komite audit
atas kecukupan sistem manajemen risiko.
Description of risk management At least contains:
system. 1. General description about the company’s risk management system;
2. Types of risk and the management;
3. Review of the effectiveness of risk management system applied by
the Company; and
4. Statement of the Board of Directors and/or the Board of
Commissioners or the audit committee on the adequacy of the risk
management system.
Perkara hukum yang berdampak Paling sedikit memuat: 215
material yang dihadapi oleh 1. Pokok perkara/gugatan;
perusahaan, Entitas Anak, anggota 2. Status penyelesaian perkara/gugatan; dan
Direksi dan anggota Dewan 3. Pengaruhnya terhadap kondisi perusahaan.
Komisaris (jika ada).
Legal cases that have a material At least contains:
impact faced by the company, 1. Substance of the case/claim;
subsidiaries, members of the Board 2. Status of settlement of case/claim; and
of Directors and members of the 3. Impacts on the company’s condition.
Board of Commissioners (if any).
Laporan Tahunan 2025 Annual Report 289
Page 292
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Sanksi administratif. Informasi tentang sanksi administratif/sanksi yang dikenakan kepada 215
perusahaan, anggota Dewan Komisaris dan anggota Direksi, oleh
Otoritas Jasa Keuangan dan otoritas lainnya pada tahun buku (jika ada).
Administrative sanctions. Information about administrative sanctions/sanctions imposed to
company, members of the Board of Commissioners, and members of
the Board of Directors, by the Financial Services Authority and other
authorities during the fiscal year (if any).
Kode Etik. Meliputi: 216-219
1. Pokok-pokok Kode Etik;
2. Bentuk sosialisasi kode etik dan upaya penegakannya; dan
3. Pernyataan bahwa kode etik berlaku bagi Dewan Komisaris, Direksi,
dan karyawan perusahaan.
Code of Conduct. Include:
1. Key points of the Code of Conduct;
2. Forms of dissemination of the code of conduct and its enforcement
efforts; and
3. Statement that the code of conduct is applicable for the Board of
Commissioners, Board of Directors, and employees of the company.
Kebijakan pemberian kompensasi Antara lain berupa program kepemilikan saham oleh manajemen 220-221
jangka panjang berbasis kinerja (management stock ownership program/MSOP) dan/atau program
kepada manajemen dan/atau kepemilikan saham oleh karyawan (employee stock ownership
karyawan (jika ada). program/ESOP).
Dalam hal pemberian kompensasi berupa ESOP/MESOP, informasi yang
diungkapkan paling sedikit memuat:
1. Jumlah saham dan/atau opsi;
2. Jangka waktu pelaksanaan;
3. Persyaratan karyawan dan/atau manajemen yang berhak; dan
4. Harga pelaksanaan atau penentuan harga pelaksanaan.
Policy on providing performance- This includes, among others, management stock ownership program
based long-term compensation to (MSOP) and/or an employee stock ownership program (ESOP).
management and/or employees In the event that compensation is given in the form of ESOP/MESOP,
(if any). the information disclosed shall contain at least:
1. Number of shares and/or options;
2. Implementation period;
3. Requirements for eligible employees and/or management; and
4. Exercise price or determination of exercise price.
Kebijakan pengungkapan informasi. Mengenai: 72-73
1. Kepemilikan saham anggota Direksi dan anggota Dewan Komisaris
paling lambat 3 hari kerja setelah terjadinya kepemilikan atau setiap
perubahan kepemilikan atas saham perusahaan; dan
2. Pelaksanaan atas kebijakan di maksud.
Information disclosure policy. Include:
1. Share ownership of members of the Board of Directors and members
of the Board of Commissioners no later than 3 working days after
the occurrence of ownership or any change in ownership of shares of
the company; and
2. Implementation of the policy.
Sistem pelaporan pelanggaran Paling sedikit memuat: 221-225
(whistleblowing system). 1. Cara penyampaian laporan pelanggaran;
2. Perlindungan bagi pelapor;
3. Penanganan pengaduan;
4. Pihak yang mengelola pengaduan; dan
5. Hasil dari penanganan pengaduan, paling sedikit meliputi:
a. Jumlah pengaduan yang masuk dan diproses dalam tahun buku;
dan
b. Tindak lanjut pengaduan.
Catatan:
Dalam hal perusahaan tidak memiliki sistem pelaporan pelanggaran
(whistleblowing system), agar diungkapkan.
290 Laporan Tahunan 2025 Annual Report
Page 293
Accelerating Regeneration Amid Challenges PT Teladan Prima Agro Tbk
Kriteria Penjelasan Halaman
Criteria Descriptions Page
Whistleblowing system. At least contains:
1. Mechanism for violation reporting;
2. Protection for the whistleblower;
3. Handling of violation reports;
4. Unit responsible for handling of violation report; and
5. Results from violation report handling, at least includes:
a. Number of complaints received and processed during the fiscal
year; and
b. Follow up of complaints.
Note:
If the company does not have a whistleblowing system, it shall be
disclosed.
Kebijakan anti-korupsi. Paling sedikit memuat: 226
1. Program dan prosedur yang dilakukan dalam mengatasi praktik
korupsi, balas jasa (kickbacks), fraud, suap dan/atau gratifikasi
dalam perusahaan; dan
2. Pelatihan/sosialisasi anti korupsi kepada karyawan.
Catatan:
Dalam hal perusahaan tidak memiliki kebijakan anti korupsi, agar
dijelaskan alasan tidak dimilikinya kebijakan dimaksud.
Anti-corruption policy. At least contains:
1. Programs and procedures implemented in overcoming corrupt
practices, kickbacks, fraud, bribery, and/or gratification in companies;
and
2. Anti-corruption training/dissemination to employees.
Note:
In the event that the company does not have an anti-corruption policy,
the reasons for not having the said policy should be explained.
Penerapan atas Pedoman Tata Meliputi: 230-235
Kelola Perusahaan Terbuka bagi 1. Pernyataan mengenai rekomendasi yang telah dilaksanakan;
perusahaan yang menerbitkan efek dan/atau
bersifat ekuitas atau Perusahaan 2. Penjelasan atas rekomendasi yang belum dilaksanakan, disertai
Publik. alasan dan alternatif pelaksanaannya (jika ada).
Catatan:
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
Implementation of Guidelines of Include:
Corporate Governance for Public 1. Statement regarding recommendation that have been implemented;
Companies for issuer issuing equity and/or
securities or Public Company. 2. Description of recommendation that have not been implemented,
along with the reason and alternatives of implementation (if any).
Note:
Disclosure of information can be presented in tabular form.
Tanggung Jawab Sosial dan Lingkungan Perusahaan. 265-270
Corporate Social and Environmental Responsibility.
Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas 271
Laporan Tahunan.
Statement of the Board of Directors and the Board of Commissioners regarding the Responsibility for
Annual Report.
Laporan Keuangan Tahunan yang Telah Diaudit. 293
Audited Annual Financial Statements.
Laporan Tahunan 2025 Annual Report 291
Page 294
Halaman ini sengaja dikosongkan. This page is intentionally left blank.
Page 295
PT Teladan Prima Agro Tbk dan entitas anaknya/and its subsidiaries Laporan keuangan konsolidasian tanggal 31 Desember 2025 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Consolidated financial statements as of December 31, 2025 and for the year then ended with independent auditor’s report
Page 296
The original consolidated financial statements included herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF DECEMBER 31, 2025
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR
TANGGAL TERSEBUT THEN ENDED
BESERTA LAPORAN AUDITOR INDEPENDEN WITH INDEPENDENT AUDITOR’S REPORT
Daftar Isi Table of Contents
Halaman/
Page
Pernyataan Direksi Directors’ Statement
Laporan Auditor Independen Independent Auditor’s Report
Consolidated Statement of
Laporan Posisi Keuangan Konsolidasian ................. 1-3 ......................................... Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss
Komprehensif Lain Konsolidasian………………. 4-5 ...............and Other Comprehensive Income
Laporan Perubahan Ekuitas Consolidated Statement of Changes in
Konsolidasian..................................................… 6 ........................................................... Equity
Laporan Arus Kas Konsolidasian…………………….. 7 ........... Consolidated Statement of Cash Flows
Notes to the Consolidated Financial
Catatan atas Laporan Keuangan Konsolidasian…… 8 - 85 ................................................... Statements
**************************
Page 297
Page 298
Page 299
The original report included herein is in the Indonesian language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00118/2.1505/AU.1/01/1716- Report No. 00118/2.1505/AU.1/01/1716-
5/1/III/2026 5/1/III/2026
Pemegang Saham, Dewan Komisaris, dan Direksi The Shareholders and the Boards of
PT Teladan Prima Agro Tbk Commissioners and Directors
PT Teladan Prima Agro Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying consolidated
konsolidasian PT Teladan Prima Agro Tbk financial statements of PT Teladan Prima Agro
(”Perusahaan”) dan entitas anaknya Tbk (the “Company”) and its subsidiaries
(secara kolektif disebut sebagai ”Grup”) terlampir, (collectively referred to as the “Group”), which
yang terdiri dari laporan posisi keuangan comprise the consolidated statement of financial
konsolidasian tanggal 31 Desember 2025, serta position as of December 31, 2025, and the
laporan laba rugi dan penghasilan komprehensif consolidated statement of profit or loss and other
lain konsolidasian, laporan perubahan ekuitas comprehensive income, consolidated statement
konsolidasian, dan laporan arus kas konsolidasian of changes in equity, and consolidated statement
untuk tahun yang berakhir pada tanggal tersebut, of cash flows for the year then ended, and notes
serta catatan atas laporan keuangan to the consolidated financial statements,
konsolidasian, termasuk informasi kebijakan including material accounting policy information.
akuntansi material.
Menurut opini kami, laporan keuangan In our opinion, the accompanying consolidated
konsolidasian terlampir menyajikan secara wajar, financial statements present fairly, in all material
dalam semua hal yang material, posisi keuangan respects, the consolidated financial position of
konsolidasian Grup tanggal 31 Desember 2025, the Group as of December 31, 2025, and its
serta kinerja keuangan dan arus kas consolidated financial performance and cash
konsolidasiannya untuk tahun yang berakhir pada flows for the year then ended, in accordance with
tanggal tersebut, sesuai dengan Standar Akuntansi Indonesian Financial Accounting Standards.
Keuangan di Indonesia.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“IAPI”). Tanggung jawab Indonesian Institute of Certified Public
kami menurut standar tersebut diuraikan lebih Accountants (“IICPA”). Our responsibilities under
lanjut dalam paragraf Tanggung Jawab Auditor those standards are further described in the
terhadap Audit atas Laporan Keuangan Auditor’s Responsibilities for the Audit of the
Konsolidasian pada laporan kami. Kami independen Consolidated Financial Statements paragraph of
terhadap Grup berdasarkan ketentuan etika yang our report. We are independent of the Group in
relevan dalam audit kami atas laporan keuangan accordance with the ethical requirements
konsolidasian di Indonesia, dan kami telah relevant to our audit of the consolidated financial
memenuhi tanggung jawab etika lainnya statements in Indonesia, and we have fulfilled our
berdasarkan ketentuan tersebut. Kami yakin other ethical responsibilities in accordance with
bahwa bukti audit yang telah kami peroleh adalah such requirements. We believe that the audit
cukup dan tepat untuk menyediakan suatu basis evidence we have obtained is sufficient and
bagi opini kami. appropriate to provide a basis for our opinion.
KAP Purwanto Susanti dan Surja i
Registered Public Accountants KMK No. 69/MK/SK/2025
A member firm of Ernst & Young Global Limited
Page 300
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00118/2.1505/AU.1/01/1716- Report No. 00118/2.1505/AU.1/01/1716-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Hal audit utama Key audit matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the consolidated financial
laporan keuangan konsolidasian periode kini. Hal statements of the current period. Such key audit
audit utama tersebut disampaikan dalam konteks matters were addressed in the context of our
audit kami atas laporan keuangan konsolidasian audit of the consolidated financial statements
secara keseluruhan, dan dalam merumuskan opini taken as a whole, and in forming our opinion
kami atas laporan keuangan konsolidasian terkait, thereon, and we do not provide a separate
dan kami tidak menyatakan suatu opini terpisah opinion on such key audit matters. For the key
atas hal audit utama tersebut. Untuk hal audit audit matter below, our description of how our
utama di bawah ini, penjelasan kami tentang audit addressed such key audit matter is provided
bagaimana audit kami merespons hal tersebut in such context.
disampaikan dalam konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab Auditor the Auditor’s Responsibilities for the Audit of the
terhadap Audit atas Laporan Keuangan Consolidated Financial Statements paragraph of
Konsolidasian pada laporan kami, termasuk our report, including in relation to the key audit
sehubungan dengan hal audit utama yang matter communicated below. Accordingly, our
dikomunikasikan di bawah ini. Oleh karena itu, audit included the performance of procedures
audit kami mencakup pelaksanaan prosedur yang designed to respond to our assessment of the
didesain untuk merespons penilaian kami atas risks of material misstatement of the
risiko kesalahan penyajian material dalam laporan accompanying consolidated financial
keuangan konsolidasian terlampir. Hasil prosedur statements. The results of our audit procedures,
audit kami, termasuk prosedur yang dilakukan including the procedures performed to address
untuk merespons hal audit utama di bawah ini, the key audit matter below, provide the basis for
menyediakan basis bagi opini kami atas laporan our opinion on the accompanying consolidated
keuangan konsolidasian terlampir. financial statements.
Pengakuan pendapatan Revenue recognition
Penjelasan atas hal audit utama: Description of the key audit matter:
Pendapatan Grup untuk tahun yang berakhir pada The Group’s revenue for the year ended
tanggal 31 Desember 2025 sebesar Rp5.421 December 31, 2025, amounting to Rp5,421
miliar, merupakan ukuran penting yang digunakan billion, is an important measure used to evaluate
untuk mengevaluasi kinerja Grup dan merupakan the Group’s performance and is the primary
faktor utama yang mendorong profitabilitas. driving factor for profitability. It primarily
Pendapatan ini terutama merupakan penjualan comprises revenue from the sales of crude palm
minyak kelapa sawit dan inti kelapa sawit yang oil and palm kernels, which is recognized when
dicatat ketika kendali atas barang tersebut control of the goods is transferred to the
dialihkan ke pelanggan pada jumlah yang customers at an amount that reflects the
mencerminkan imbalan yang diharapkan Grup consideration to which the Group expects to be
dapat diperoleh sebagai pertukaran atas barang entitled in exchange for those goods.
tersebut.
ii
A member firm of Ernst & Young Global Limited
Page 301
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00118/2.1505/AU.1/01/1716- Report No. 00118/2.1505/AU.1/01/1716-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Hal audit utama (lanjutan) Key audit matters (continued)
Pengakuan pendapatan (lanjutan) Revenue recognition (continued)
Penjelasan atas hal audit utama: (lanjutan) Description of the key audit matter: (continued)
Pendapatan mungkin diakui secara tidak tepat Revenues may be inappropriately recognized to
untuk meningkatkan hasil usaha dan mencapai enhance business results and achieve revenue
pertumbuhan pendapatan sejalan dengan tujuan growth in line with the objectives of the Group,
Grup, sehingga meningkatkan risiko salah saji thereby increasing the risk of material
material. Karena signifikansi keuangannya, misstatement. Due to its financial significance,
kesalahan penyajian atas pendapatan dapat misstatement in revenue can have a substantial
memiliki dampak substansial pada laporan impact on the overall consolidated financial
keuangan konsolidasian secara keseluruhan dan statements and the decisions made by
keputusan yang dibuat oleh para pemangku stakeholders. Accordingly, revenue recognition
kepentingan. Oleh karena itu, pengakuan is a key audit matter to us. Notes 2 and 15 to the
pendapatan merupakan hal audit utama bagi kami. accompanying consolidated financial statements
Catatan 2 dan 15 pada laporan keuangan provide the relevant disclosures on the Group’s
konsolidasian terlampir menyajikan pengungkapan revenue.
atas pendapatan Grup.
Respons audit: Audit response
Kami mengevaluasi dan menguji rancangan dan We evaluated and assessed the design and
efektivitas kendali utama atas proses pendapatan. operating effectiveness of the key controls over
Kami melakukan pengujian rinci atas transaksi- the revenue process. We performed detailed
transaksi pisah batas untuk memastikan bahwa testing on cut-off transactions to ensure that
pendapatan diakui pada periode yang tepat. Kami revenues were recognized in the correct period.
melakukan pengujian rinci atas transaksi We performed test of details of the revenue
pendapatan dengan melakukan verifikasi ke transactions by verifying to the supporting
dokumen pendukungnya untuk memastikan documents to ensure the occurrence of the
keterjadian atas pendapatan serta telah diakui revenue and whether it has been recognized in
sesuai dengan standar akuntansi yang berlaku dan accordance with the applicable accounting
dicatat pada periode yang tepat. standards and recorded in the proper period.
Kami juga melakukan pengujian rinci dengan We also performed test of details by identifying
menentukan akun buku besar yang digunakan which general ledger accounts are used to post
untuk mencatat entri antara pendapatan, piutang entries between revenue, trade receivables and
usaha, dan kas dan bank, serta menggunakan cash and banks and use the correlation (journal
korelasi (pencatatan entri jurnal) antara tiga akun entry postings) between three accounts to
tersebut untuk melakukan kembali (reperform) reperform the posting of journal entries. We
pencatatan entri jurnal. Kami melengkapi prosedur supplemented this procedure with testing of the
ini dengan pengujian informasi yang dihasilkan oleh information produced by the Group over cash
Grup atas entri jurnal kas untuk memastikan bahwa journal entries to ensure they are real cash from
kas tersebut adalah kas sebenarnya yang berasal customers. We also evaluated the
dari pelanggan. Kami juga mengevaluasi kepatutan appropriateness and adequacy of the
dan kecukupan penyajian dan pengungkapan yang presentation and relevant disclosures in the
relevan dalam catatan atas laporan keuangan notes to the accompanying consolidated financial
konsolidasian terlampir. statements.
iii
A member firm of Ernst & Young Global Limited
Page 302
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00118/2.1505/AU.1/01/1716- Report No. 00118/2.1505/AU.1/01/1716-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Informasi lain Other information
Manajemen bertanggung jawab atas informasi lain. Management is responsible for the other
Informasi lain terdiri dari informasi yang tercantum information. Other information comprises the
dalam Laporan Tahunan 2025 (“Laporan information included in the 2025 Annual Report
Tahunan”) selain laporan keuangan konsolidasian (“Annual Report”) other than the accompanying
terlampir dan laporan auditor independen kami. consolidated financial statements and our
Laporan Tahunan diharapkan akan tersedia bagi independent auditor’s report thereon. The
kami setelah tanggal laporan auditor independen Annual Report is expected to be made available
ini. to us after the date of this independent auditor’s
report.
Opini kami atas laporan keuangan konsolidasian Our opinion on the accompanying consolidated
terlampir tidak mencakup Laporan Tahunan, dan financial statements does not cover the Annual
oleh karena itu, kami tidak menyatakan bentuk Report, and accordingly, we do not express any
keyakinan apapun atas Laporan Tahunan tersebut. form of assurance on the Annual Report.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan konsolidasian terlampir, tanggung jawab consolidated financial statements, our
kami adalah untuk membaca Laporan Tahunan responsibility is to read the Annual Report when
ketika tersedia dan, dalam pelaksanaannya, it becomes available and, in doing so, consider
mempertimbangkan apakah Laporan Tahunan whether the Annual Report is materially
mengandung ketidakkonsistensian material inconsistent with the accompanying consolidated
dengan laporan keuangan konsolidasian terlampir financial statements or our knowledge obtained
atau pemahaman yang kami peroleh selama audit, in the audit, or otherwise appears to be
atau mengandung kesalahan penyajian material. materially misstated.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
penyajian material di dalamnya, kami diharuskan are required to communicate the matter to those
untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate
pihak yang bertanggung jawab atas tata kelola dan actions based on the applicable laws and
melakukan tindakan yang tepat berdasarkan regulations.
peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the consolidated
laporan keuangan konsolidasian financial statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan and fair presentation of the consolidated
konsolidasian tersebut sesuai dengan Standar financial statements in accordance with
Akuntansi Keuangan di Indonesia, dan atas Indonesian Financial Accounting Standards, and
pengendalian internal yang dianggap perlu oleh for such internal control as management
manajemen untuk memungkinkan penyusunan determines is necessary to enable the
laporan keuangan konsolidasian yang bebas dari preparation of consolidated financial statements
kesalahan penyajian material, baik yang that are free from material misstatement,
disebabkan oleh kecurangan maupun kesalahan. whether due to fraud or error.
iv
A member firm of Ernst & Young Global Limited
Page 303
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00118/2.1505/AU.1/01/1716- Report No. 00118/2.1505/AU.1/01/1716-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the consolidated
laporan keuangan konsolidasian (lanjutan) financial statements (continued)
Dalam penyusunan laporan keuangan In preparing the consolidated financial
konsolidasian, manajemen bertanggung jawab statements, management is responsible for
untuk menilai kemampuan Grup dalam assessing the Group’s ability to continue
mempertahankan kelangsungan usahanya, as a going concern, disclosing, as applicable,
mengungkapkan, sesuai dengan kondisinya, hal-hal matters related to going concern and using the
yang berkaitan dengan kelangsungan usaha, dan going concern basis of accounting, unless
menggunakan basis akuntansi kelangsungan management either intends to liquidate the
usaha, kecuali manajemen memiliki intensi untuk Group or to cease its operations or has no
melikuidasi Grup atau menghentikan operasinya realistic alternative but to do so.
atau tidak memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible
bertanggung jawab untuk mengawasi proses for overseeing the Group’s financial reporting
pelaporan keuangan Grup. process.
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian consolidated financial statements
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable
memadai tentang apakah laporan keuangan assurance about whether the consolidated
konsolidasian secara keseluruhan bebas dari financial statements taken as a whole are free
kesalahan penyajian material, baik yang from material misstatement, whether due to
disebabkan oleh kecurangan maupun kesalahan, fraud or error, and to issue an independent
dan untuk menerbitkan laporan auditor auditor’s report that includes our opinion.
independen yang mencakup opini kami. Keyakinan Reasonable assurance is a high level of
memadai merupakan suatu tingkat keyakinan assurance, but is not a guarantee that an audit
tinggi, namun bukan merupakan suatu jaminan conducted in accordance with Standards on
bahwa audit yang dilaksanakan berdasarkan Auditing established by the IICPA will always
Standar Audit yang ditetapkan oleh IAPI akan detect a material misstatement when it exists.
selalu mendeteksi kesalahan penyajian material Misstatements can arise from fraud or error and
ketika hal tersebut ada. Kesalahan penyajian dapat are considered material if, individually or in the
disebabkan oleh kecurangan maupun kesalahan aggregate, they could reasonably be expected to
dan dianggap material jika, baik secara individual influence the economic decisions of users taken
maupun agregat, dapat diekspektasikan secara on the basis of these consolidated financial
wajar akan memengaruhi keputusan ekonomi yang statements.
diambil oleh pengguna berdasarkan laporan
keuangan konsolidasian tersebut.
v
A member firm of Ernst & Young Global Limited
Page 304
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00118/2.1505/AU.1/01/1716- Report No. 00118/2.1505/AU.1/01/1716-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan misstatement of the consolidated financial
konsolidasian, baik yang disebabkan oleh statements, whether due to fraud or error,
kecurangan maupun kesalahan, mendesain design and perform audit procedures
dan melaksanakan prosedur audit yang responsive to such risks, and obtain audit
responsif terhadap risiko tersebut, serta evidence that is sufficient and appropriate to
memeroleh bukti audit yang cukup dan tepat provide a basis for our opinion. The risk of
untuk menyediakan basis bagi opini kami. not detecting a material misstatement
Risiko tidak terdeteksinya suatu kesalahan resulting from fraud is higher than for one
penyajian material yang disebabkan oleh resulting from error, as fraud may involve
kecurangan lebih tinggi dari yang disebabkan collusion, forgery, intentional omissions,
oleh kesalahan, karena kecurangan dapat misrepresentations, or override of internal
melibatkan kolusi, pemalsuan, penghilangan control.
secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Grup. the Group’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
vi
A member firm of Ernst & Young Global Limited
Page 305
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00118/2.1505/AU.1/01/1716- Report No. 00118/2.1505/AU.1/01/1716-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit
diperoleh, apakah terdapat suatu evidence obtained, whether a material
ketidakpastian material yang terkait dengan uncertainty exists related to events or
peristiwa atau kondisi yang dapat conditions that may cast significant doubt on
menyebabkan keraguan signifikan atas the Group's ability to continue as a going
kemampuan Grup untuk mempertahankan concern. If we conclude that a material
kelangsungan usahanya. Ketika kami uncertainty exists, we are required to draw
menyimpulkan bahwa terdapat suatu attention in our independent auditor's report
ketidakpastian material, kami diharuskan to the related disclosures in the consolidated
untuk menarik perhatian dalam laporan auditor financial statements or, if such disclosures
independen kami ke pengungkapan terkait are inadequate, to modify our opinion. Our
dalam laporan keuangan konsolidasian atau, conclusion is based on the audit evidence
jika pengungkapan tersebut tidak memadai, obtained up to the date of our independent
memodifikasi opini kami. Kesimpulan kami auditor's report. However, future events or
didasarkan pada bukti audit yang diperoleh conditions may cause the Group to cease to
hingga tanggal laporan auditor independen continue as a going concern.
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Grup tidak dapat
mempertahankan kelangsungan usahanya.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure
laporan keuangan konsolidasian secara and content of the consolidated financial
keseluruhan, termasuk pengungkapannya, dan statements, including the disclosures, and
apakah laporan keuangan konsolidasian whether the consolidated financial
mencerminkan transaksi dan peristiwa yang statements represent the underlying
mendasarinya dengan suatu cara yang transactions and events in a manner that
mencapai penyajian wajar. achieves fair presentation.
Memeroleh bukti audit yang cukup dan tepat Obtain sufficient appropriate audit evidence
terkait informasi keuangan entitas atau regarding the financial information of the
aktivitas bisnis dalam Grup untuk menyatakan entities or business activities within the
opini atas laporan keuangan konsolidasian. Group to express an opinion on the
Kami bertanggung jawab atas arahan, consolidated financial statements. We are
supervisi, dan pelaksanaan audit grup. Kami responsible for the direction, supervision and
tetap bertanggung jawab sepenuhnya atas performance of the group audit. We remain
opini kami. solely responsible for our opinion.
vii
A member firm of Ernst & Young Global Limited
Page 306
The original report included herein is in the Indonesian language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00118/2.1505/AU.1/01/1716- Report No. 00118/2.1505/AU.1/01/1716-
5/1/III/2026 (lanjutan) 5/1/III/2026 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan konsolidasian (lanjutan) consolidated financial statements (continued)
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any
signifikan, termasuk setiap defisiensi signifikan significant deficiencies in internal control that we
dalam pengendalian internal yang kami identify during our audit.
teridentifikasi oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance
pihak yang bertanggung jawab atas tata kelola with a statement that we have complied with
bahwa kami telah mematuhi ketentuan etika relevant ethical requirements regarding
yang relevan mengenai independensi, dan independence, and to communicate with them all
mengomunikasikan kepada pihak tersebut seluruh relationships and other matters that may
hubungan, serta hal-hal lain yang dianggap secara reasonably be thought to bear on our
wajar berpengaruh terhadap independensi kami, independence, and where applicable, related
dan, jika relevan, pengamanan terkait. safeguards.
Dari hal-hal yang dikomunikasikan kepada pihak From the matters communicated with those
yang bertanggung jawab atas tata kelola, kami charged with governance, we determine those
menentukan hal-hal tersebut yang paling signifikan matters that were of most significance in the
dalam audit atas laporan keuangan konsolidasian audit of the consolidated financial statements of
periode kini dan oleh karenanya menjadi hal audit the current period and are therefore the key
utama. Kami menguraikan hal audit utama audit matters. We describe such key audit
tersebut dalam laporan auditor independen kami matters in our independent auditor’s report
kecuali peraturan perundang-undangan melarang unless laws or regulations preclude public
pengungkapan publik tentang hal audit utama disclosure about such key audit matters or when,
tersebut atau ketika, dalam kondisi yang sangat in extremely rare circumstances, we determine
jarang terjadi, kami menentukan bahwa suatu hal that a key audit matter should not be
audit utama tidak boleh dikomunikasikan dalam communicated in our independent auditor’s
laporan auditor independen kami karena report because the adverse consequences of
konsekuensi yang merugikan dari doing so would reasonably be expected to
mengomunikasikan hal tersebut akan outweigh the public interest benefits of such
diekspektasikan secara wajar melebihi manfaat communication.
kepentingan publik atas komunikasi tersebut.
KAP Purwanto Susanti dan Surja
Dede Rusli
Registrasi Akuntan Publik No. AP.1716/Public Accountant Registration No. AP.1716
6 Maret 2026/March 6, 2026
viii
A member firm of Ernst & Young Global Limited
Page 307
The original consolidated financial statements included herein
are in the Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI CONSOLIDATED STATEMENT OF
KEUANGAN KONSOLIDASIAN FINANCIAL POSITION
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
Aset Assets
Aset Lancar Current Assets
Kas dan setara kas 334.385.754 4 486.587.666 Cash and cash equivalents
Piutang usaha 7 Trade receivables
Pihak berelasi 22.458.408 19 223.498 Related party
Pihak ketiga 57.094.555 56.960.268 Third parties
Piutang lain-lain Other receivables
Pihak berelasi 306.066.099 19 331.384.307 Related parties
Pihak ketiga 25.489.489 7 29.706.304 Third parties
Aset biologis 233.943.927 6 246.862.988 Biological assets
Persediaan 533.208.299 5 523.750.067 Inventories
Pajak dibayar di muka 24.187.612 11 21.278.884 Prepaid taxes
Biaya dibayar di muka
dan uang muka 51.995.710 69.825.837 Prepaid expenses and advances
Total Aset Lancar 1.588.829.853 1.766.579.819 Total Current Assets
Aset Tidak Lancar Non-current Assets
Advances for
Uang muka perolehan aset tetap 26.663.540 47.093.902 fixed assets acquisitions
Tagihan pajak dan keberatan atas Claims for tax refund and tax
hasil pemeriksaan pajak 120.980.574 3,11 72.148.255 assessments under appeal
Aset hak-guna 389.564.070 3,10 476.331.521 Right-of-use assets
Aset tetap 3.655.712.595 8 3.091.514.623 Fixed assets
Piutang plasma 226.983.246 3,7 197.155.510 Plasma receivables
Aset tidak lancar lainnya 9.298.259 13.621.589 Other non-current assets
Total Aset Tidak Lancar 4.429.202.284 3.897.865.400 Total Non-current Assets
Total Aset 6.018.032.137 5.664.445.219 Total Assets
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements.
secara keseluruhan.
1
Page 308
The original consolidated financial statements included herein
are in the Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
Liabilitas dan Ekuitas Liabilities and Equity
Liabilitas Liabilities
Liabilitas Jangka Pendek Current Liabilities
Utang bank jangka pendek - 12,22 20.000.000 Short-term bank loans
Utang usaha 9,22 Trade payables
Pihak ketiga 454.625.901 475.678.969 Third parties
Pihak berelasi 58.162.008 19 78.204.622 Related parties
Utang lain-lain 22 Other payables
Pihak ketiga 70.405.890 29.678.356 Third parties
Pihak berelasi 14.918.613 19 188.010 Related parties
Liabilitas kontrak 174.135.389 15 244.349.757 Contract liabilities
Beban akrual 13.945.604 9,22 16.591.409 Accrued expenses
Liabilitas imbalan kerja Short-term employee benefits
jangka pendek 93.697.628 13 83.490.212 liability
Utang pajak 149.796.383 3,11 87.112.196 Taxes payable
Bagian jangka pendek dari: 22 Current portion of:
Liabilitas sewa 204.959.244 3,10 199.794.595 Lease liabilities
Utang bank jangka panjang 190.767.674 12 337.603.441 Long-term bank loans
Total Liabilitas Jangka Pendek 1.425.414.334 1.572.691.567 Total Current Liabilities
Liabilitas Jangka Panjang Non-Current Liabilities
Liabilitas sewa 211.350.344 10,22 301.588.471 Lease liabilities
Utang bank jangka panjang 234.519.700 12,22 181.827.695 Long-term bank loans
Liabilitas pajak tangguhan 121.838.050 11 143.803.964 Deferred tax liabilities
Liabilitas imbalan kerja 336.890.916 13 273.544.477 Employee benefits liability
Liabilitas jangka panjang lainnya 43.109.982 21 46.171.045 Other non-current liabilities
Total Liabilitas Jangka Panjang 947.708.992 946.935.652 Total Non-Current Liabilities
Total Liabilitas 2.373.123.326 2.519.627.219 Total Liabilities
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements.
secara keseluruhan.
2
Page 309
The original consolidated financial statements included herein
are in the Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
Ekuitas Equity
Ekuitas yang Dapat diatribusikan Equity Attributable to the
kepada Pemilik Entitas Induk Owners of the Parent
Modal saham - nilai nominal Share capital - Rp100 par value
Rp100 per saham (nilai penuh) per share (full amount)
Modal dasar - Authorized -
49.000.000.000 saham 49,000,000,000 shares
Modal ditempatkan dan Issued and fully paid
disetor penuh - share capital -
12.946.530.200 saham 1.294.653.020 14 1.294.653.020 12,946,530,200 shares
Tambahan modal disetor 149.759.824 14 149.759.824 Additional paid-in capital
Komponen lain ekuitas 99.604 1 99.604 Other components of equity
Saldo laba Retained earnings
Cadangan umum 4.010.000 14 3.010.000 Appropriated for general reserve
Belum ditentukan penggunaannya 2.196.342.314 1.697.253.176 Unappropriated
3.644.864.762 3.144.775.624
Kepentingan Nonpengendali 44.049 42.376 Non-controlling Interests
Total Ekuitas 3.644.908.811 3.144.818.000 Total Equity
Total Liabilitas dan Ekuitas 6.018.032.137 5.664.445.219 Total Liabilities and Equity
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements.
secara keseluruhan.
3
Page 310
The original consolidated financial statements included herein
are in the Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI CONSOLIDATED STATEMENT
DAN PENGHASILAN KOMPREHENSIF OF PROFIT OR LOSS
LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah, Unless
Kecuali Dinyatakan Lain) Otherwise Stated)
Catatan/
2025 Notes 2024
Pendapatan dari kontrak Revenue from contracts
dengan pelanggan 5.421.391.584 15 4.211.481.582 with customers
Beban pokok penjualan (3.557.801.264) 16 (2.755.325.142) Cost of goods sold
Laba bruto 1.863.590.320 1.456.156.440 Gross profit
(Rugi)/laba atas perubahan (Loss)/gain arising from changes in
nilai wajar aset biologis (4.279.582) 6 86.257.943 fair value of biological assets
Beban penjualan dan distribusi (236.202.157) 17 (173.790.397) Selling and distribution expenses
Beban umum dan administrasi (382.483.888) 17 (258.644.456) General and administrative expenses
Penghasilan operasi lain 43.773.018 17 33.191.027 Other operating income
Beban operasi lain (33.706.830) 17 (33.021.840) Other operating expenses
Laba usaha 1.250.690.881 1.110.148.717 Operating profit
Penghasilan keuangan 14.336.785 18 16.002.417 Finance income
Beban keuangan (45.769.788) 18 (67.775.383) Finance expenses
Keuntungan dari pembelian
dengan diskon 172.478.539 1 - Gain on bargain purchase
Laba sebelum pajak penghasilan 1.391.736.417 1.058.375.751 Profit before income tax
Beban pajak penghasilan (285.121.913) 3,11 (232.781.687) Income tax expense
Laba tahun berjalan 1.106.614.504 825.594.064 Profit for the year
Penghasilan komprehensif lain Other comprehensive income
Pos yang tidak akan direklasifikasi Item that will not be reclassified
ke laba rugi: to profit or loss:
(Rugi)/laba atas pengukuran (Losses)/gains on re-measurement
kembali liabilitas imbalan kerja (8.648.029) 11,13 19.308.050 of employee benefits liability
Penghasilan komprehensif lain Other comprehensive income
tahun berjalan setelah pajak (8.648.029) 19.308.050 for the year, net of tax
Total penghasilan Total comprehensive income
komprehensif tahun berjalan 1.097.966.475 844.902.114 for the year
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements.
secara keseluruhan.
4
Page 311
The original consolidated financial statements included herein
are in the Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI CONSOLIDATED STATEMENT
DAN PENGHASILAN KOMPREHENSIF OF PROFIT OR LOSS AND OTHER
LAIN KONSOLIDASIAN (lanjutan) COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah, Unless
Kecuali Dinyatakan Lain) Otherwise Stated)
Catatan/
2025 Notes 2024
Laba tahun berjalan Profit for the year
yang dapat diatribusikan kepada: attributable to:
Pemilik entitas induk 1.106.606.494 825.587.405 Owners of the parent
Kepentingan nonpengendali 8.010 6.659 Non-controlling interests
Total 1.106.614.504 825.594.064 Total
Total penghasilan Total comprehensive
komprehensif tahun berjalan income for the year
yang dapat diatribusikan kepada: attributable to:
Pemilik entitas induk 1.097.958.548 844.895.309 Owners of the parent
Kepentingan nonpengendali 7.927 6.805 Non-controlling interests
Total 1.097.966.475 844.902.114 Total
Laba per saham dasar yang Basic earnings per share
dapat diatribusikan kepada attributable to
pemilik entitas induk the owners of the parent
(angka penuh) 85,48 20 63,77 (full amount)
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements form
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian an integral part of these consolidated financial statements.
secara keseluruhan.
5
Page 312
The original consolidated financial statements included herein are in the Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain) (Expressed in Thousands of Rupiah, Unless Otherwise Stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/
Equity Attributable to the Owners of the Parent
Selisih atas Saldo Laba/
Akuisisi Retained Earnings
Modal Kepentingan
Ditempatkan Tambahan Nonpengendali/
dan Disetor Modal Difference
Penuh/ Disetor/ Arising from Cadangan Belum Kepentingan
Issued and Additional Acquisition of Umum/ Ditentukan Nonpengendali/
Catatan/ Fully Paid Paid-in Non-controlling Appropriated for Penggunaannya/ Sub-total/ Non-controlling Total Ekuitas/
Notes Share Capital Capital Interest General Reserve Unappropriated Sub-total Interests Total Equity
Saldo 1 Januari 2024 1.294.653.020 149.759.824 99.604 2.010.000 1.011.718.966 2.458.241.414 35.571 2.458.276.985 Balance as of January 1, 2024
Laba tahun berjalan - - - - 825.587.405 825.587.405 6.659 825.594.064 Profit for the year
Penghasilan komprehensif lain - - - - 19.307.904 19.307.904 146 19.308.050 Other comprehensive income
Total penghasilan komprehensif Total comprehensive income
tahun berjalan - - - - 844.895.309 844.895.309 6.805 844.902.114 for the year
Dividen kas 14 - - - - (158.361.099) (158.361.099 ) - (158.361.099) Cash dividend
Pembentukan cadangan umum 14 - - - 1.000.000 (1.000.000) - - - Appropriation for general reserve
Saldo 31 Desember 2024 1.294.653.020 149.759.824 99.604 3.010.000 1.697.253.176 3.144.775.624 42.376 3.144.818.000 Balance as of December 31, 2024
Laba tahun berjalan - - - - 1.106.606.494 1.106.606.494 8.010 1.106.614.504 Profit for the year
Penghasilan komprehensif lain - - - - (8.647.946) (8.647.946 ) (83) (8.648.029) Other comprehensive income
Total penghasilan komprehensif Total comprehensive income
tahun berjalan - - - - 1.097.958.548 1.097.958.548 7.927 1.097.966.475 for the year
Dividen kas 14 - - - - (597.869.410) (597.869.410 ) (6.304) (597.875.714) Cash dividend
Kombinasi bisnis 1 - - - - - - 50 50 Business combination
Pembentukan cadangan umum 14 - - - 1.000.000 (1.000.000) - - - Appropriation for general reserve
Saldo 31 Desember 2025 1.294.653.020 149.759.824 99.604 4.010.000 2.196.342.314 3.644.864.762 44.049 3.644.908.811 Balance as of December 31, 2025
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. The accompanying notes to the consolidated financial statements form an integral part of these consolidated financial statements.
6
Page 313
The original consolidated financial statements included herein are in
the Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
Arus Kas dari Cash Flows from
Aktivitas Operasi Operating Activities
Pendapatan dari pelanggan 5.330.133.466 4.100.672.046 Revenue from customers
Pembayaran kepada pemasok (2.869.917.172) (2.180.063.369) Payments to suppliers
Pembayaran untuk karyawan, Payments for employees,
beban usaha dan lain-lain (690.117.298) (616.613.757) operations and others
Kas yang diperoleh dari operasi 1.770.098.996 1.303.994.920 Cash generated from operations
Penerimaan bunga 14.937.378 16.205.297 Receipts of interest
Pembayaran bunga (46.407.493) (67.036.355) Payments of interest
Penerimaan tagihan pajak 48.595.920 54.976.040 Receipt of claims for tax refund
Pembayaran pajak penghasilan badan (243.107.732) (167.882.826) Payments of corporate income tax
Kas neto yang diperoleh dari Net cash provided by
aktivitas operasi 1.544.117.069 1.140.257.076 operating activities
Arus Kas dari Cash Flows from
Aktivitas Investasi Investing Activities
Akuisisi entitas anak setelah Acquisition of subsidiary
dikurangi kas yang diperoleh (130.270.092) 1 - net of cash acquired
Advances for fixed assets
Uang muka perolehan aset tetap (2.367.922) (13.187.692) acquisitions
Perolehan aset tetap (364.640.628) 8 (393.987.058) Additions to fixed assets
Penerimaan dari pelepasan Proceeds from disposal
aset tetap 490.554 8 595.539 of fixed assets
Penambahan Additions to
piutang plasma (16.173.930) (9.396.622) plasma receivables
Penambahan bibitan (708.091) (480.921) Additions to nursery
(Penambahan)/pengurangan (Additions to)/decrease of
beban tangguhan (1.817.222) 985.424 deferred charges
Kas neto yang digunakan Net cash used in
untuk aktivitas investasi (515.487.331) (415.471.330) investing activities
Arus Kas dari Aktivitas Cash Flows from
Pendanaan Financing Activities
Pembayaran liabilitas sewa (221.362.116) 10,22 (239.550.638) Repayments of lease liabilities
Penerimaan utang bank - 22 20.000.000 Proceeds from bank loans
Pembayaran utang bank (361.629.270) 12,22 (443.624.000) Repayments of bank loans
Pembayaran dividen kas (597.869.410) 14 (158.361.099) Payment of cash dividend
Pembayaran dividen kas entitas Payment of cash dividend of
anak kepada pemegang the subsidiaries to
saham nonpengendali (6.304) - non-controlling shareholder
Kas neto yang digunakan untuk Net cash used in
aktivitas pendanaan (1.180.867.100) (821.535.737) financing activities
Penurunan Neto Net Decrease in
Kas dan Setara Kas (152.237.362) (96.749.991) Cash and Cash Equivalents
Dampak Neto Perubahan Net Effect of Exchange
Nilai Tukar atas Rate Changes on
Kas dan Setara Kas 35.450 42.395 Cash and Cash Equivalents
Kas dan Setara Kas Cash and Cash Equivalents
Awal Tahun 486.587.666 4 583.295.262 At Beginning of Year
Kas dan Setara Kas Cash and Cash Equivalents
Akhir Tahun 334.385.754 4 486.587.666 At End of Year
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak The accompanying notes to the consolidated financial statements form an
terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. integral part of these consolidated financial statements.
7
Page 314
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM 1. GENERAL
Pendirian Perusahaan Establishment of the Company
PT Teladan Prima Agro Tbk (“Perusahaan”) PT Teladan Prima Agro Tbk (the “Company”) was
didirikan di Republik Indonesia pada tanggal 10 Mei established in the Republic of Indonesia on May 10,
2004 berdasarkan Akta Notaris Imas Fatimah, 2004 based on the Notarial Deed No. 22 of Imas
S.H., No. 22. Akta pendirian ini disahkan oleh Fatimah, S.H., The deed of establishment was
Menteri Kehakiman dan Hak Asasi Manusia dalam approved by the Minister of Justice and Human
Surat Keputusan No. C-12966 HT.01.01.TH.2004 Rights in its Decision Letter No. C-12966
tanggal 24 Mei 2004 dan diumumkan HT.01.01.TH.2004 dated May 24, 2004,
dalam Lembaran Berita Negara Republik and was published in State Gazette No. 6803,
Indonesia No. 6803, Tambahan No. 57 tanggal Supplement No. 57 dated July 16, 2004.
16 Juli 2004. Anggaran Dasar Perusahaan telah The Company’s Articles of Association have been
mengalami beberapa kali perubahan, terakhir amended several times, the most recent of which
dengan Akta Notaris Jose Dima Satria, S.H., was covered by the Notarial Deed No. 211 dated
M.Kn., No. 211 tanggal 23 November 23, 2021 of Jose Dima Satria, S.H.,
November 2021, mengenai perubahan nama M.Kn., concerning change of the Company’s name,
Perusahaan, pemecahan nilai nominal saham, stock split par value of shares, increase of the
peningkatan modal dasar, penerbitan saham baru authorized share capital, issuance of the Company’s
Perusahaan dari dalam simpanan, serta perubahan new shares in portepel and the change of the
maksud dan tujuan serta kegiatan usaha Company’s aims and objectives as well as business
Perusahaan. Perubahan tersebut telah disetujui activities. The said amendment was approved by the
oleh Menteri Hukum dan Hak Asasi Manusia dalam Minister of Law and Human Rights in Letter No.
Surat No. AHU-0067695.AH.01.02.Tahun 2021 AHU-0067695.AH.01.02.Tahun 2021 dated
tanggal 26 November 2021. November 26, 2021.
Sesuai dengan Pasal 3 Anggaran Dasar As stated in Article 3 of the Company’s Articles of
Perusahaan, ruang lingkup kegiatan usaha Association, the scope of activities of the Company
Perusahaan meliputi aktivitas kantor pusat, aktivitas comprises businesses involving head office activity,
perusahaan investasi, aktivitas konsultasi holding company activity, other management
manajemen lainnya dan perdagangan besar. Saat consultation activity and general trade. Currently,
ini Perusahaan menempatkan investasi pada the Company invests in subsidiaries.
beberapa entitas anak.
Perusahaan berkedudukan di Jakarta dengan The Company is domiciled in Jakarta with its office
alamat kantor di Jl. T.B. Simatupang No. 41, Jakarta address at Jl. T.B. Simatupang No. 41, South
Selatan, sedangkan perkebunan kelapa sawit Jakarta, while oil palm plantations of its subsidiaries
entitas anak berlokasi di Kabupaten Berau, are located in Berau District, Kutai Timur District,
Kabupaten Kutai Timur, Kabupaten Kutai Kutai Kartanegara District and Paser District,
Kartanegara dan Kabupaten Paser, Propinsi Province of East Kalimantan.
Kalimantan Timur.
Di samping mengelola perkebunannya sendiri, In addition to the development of its own plantations,
entitas anak juga mengembangkan perkebunan di the subsidiaries are developing plantations on
atas tanah yang dimiliki petani kecil setempat behalf of local smallholders (plasma plantations) in
(perkebunan plasma) sesuai dengan pola line with the “nucleus-plasma” plantation scheme
perkebunan “inti-plasma” yang dipilih pada saat that was selected when the subsidiaries develop
entitas-entitas anak melakukan pengembangan their plantations.
perkebunan.
PT Teladan Resources (“TR”) adalah entitas induk PT Teladan Resources (“TR”) is the parent of the
Perusahaan, sedangkan PT Teladan Pusaka adalah Company, while PT Teladan Pusaka is the ultimate
entitas induk terakhir Perusahaan. parent of the Company.
8
Page 315
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
Penyelesaian Laporan Keuangan Konsolidasian Completion of the Consolidated Financial
Statements
Manajemen bertanggung jawab atas penyusunan The management is responsible for the preparation
dan penyajian laporan keuangan konsolidasian ini, and presentation of the consolidated financial
yang telah diselesaikan dan disetujui untuk statements, which were completed and authorized
diterbitkan oleh direksi Perusahaan pada tanggal for issuance by the Company’s directors on
6 Maret 2026. March 6, 2026.
Kepentingan Dalam Entitas Lain Interest in Other Entities
Perusahaan mempunyai kendali pada entitas anak The Company has control in the following
berikut: subsidiaries:
Mulai
operasi Total aset sebelum eliminasi/
Persentase kepemilikan/ komersial/ Total assets before
Percentage of ownership Start of elimination
Entitas Anak/ Domisili/ Jenis usaha/ commercial
Subsidiaries Domicile Nature of business 2025 2024 operations 2025 2024
PT Tanjung Buyu Perkasa Jakarta Perkebunan kelapa sawit/ 99,9986 99,9986 2009 998.963.867 1.083.299.217
Plantation (TBPP) Oil palm plantations
PT Telen (TLN) Jakarta Perkebunan kelapa sawit/ 99,9995 99,9995 2010 1.180.280.865 1.258.387.459
Oil palm plantations
PT Telen Prima Sawit (TPS) Jakarta Perkebunan kelapa sawit/ 99,9999 99,9999 2011 796.907.571 924.680.007
Oil palm plantations
PT Sawit Prima Nusantara (SPN) Jakarta Perkebunan kelapa sawit/ 99,9984 99,9984 2012 298.079.311 337.081.921
Oil palm plantations
PT Inti Energi Kaltim (IEK) Jakarta Perkebunan kelapa sawit/ 99,9979 99,9979 2012 231.590.815 294.060.131
Oil palm plantations
PT Gemilang Sejahtera Abadi Jakarta Perkebunan kelapa sawit/ 99,9993 99,9993 2012 554.848.437 694.857.201
(GSA) Oil palm plantations
PT Daya Lestari (DL) Jakarta Pembangkit listrik/ 99,9976 99,9976 2012 58.057.494 58.248.313
Power plant
PT Cahaya Anugerah Plantation Jakarta Perkebunan kelapa sawit/ 99,9993 99,9993 2013 1.165.986.075 1.188.164.357
(CAP) Oil palm plantations
PT Multi Jayantara Abadi (MJA) Jakarta Perkebunan kelapa sawit/ 99,9999 99,9999 2011 688.769.341 792.234.171
Oil palm plantations
PT Cipta Davia Mandiri (CDM) Jakarta Perkebunan kelapa sawit/ 99,9999 - 2008 511.194.613 -
Oil palm plantations
Akuisisi PT Cipta Davia Mandiri (“CDM”) Acquisition PT Cipta Davia Mandiri (“CDM”)
Pada tanggal 13 Juni 2025, Perusahaan On June 13, 2025, the Company entered into a
menandatangani Perjanjian Jual Beli Saham Share Sales and Purchase Agreement with
dengan PT Rea Kaltim Plantations dan PT Kutai PT Rea Kaltim Plantations and PT Kutai Mitra
Mitra Sejahtera untuk membeli 18.157.200 saham Sejahtera, to acquire 18,157,200 shares of CDM for
CDM dengan nilai kompensasi keseluruhan a total consideration of Rp136,324,250. The shares
Rp136.324.250. Jumlah keseluruhan yang diakuisisi acquired by the Company represent 100.00% of
Perusahaan merupakan 100,00% dari modal saham total issued shares of CDM. The share sales and
CDM. Jual beli saham tersebut diaktakan dalam purchase agreement was covered by Notarial Deed
Akta Notaris Jose Dima Satria S.H., M.Kn., No. 72 No. 72 of Jose Dima Satria S.H., M.Kn., dated
tanggal 13 Juni 2025. June 13, 2025.
Berdasarkan Akta Notaris Jose Dima Satria, S.H., Based on Notarial Deed No.71 of Jose Dima Satria
M.Kn., No. 71 tanggal 13 Juni 2025, S.H., M.Kn., dated June 13, 2025, there has been
terdapat perubahan pemegang saham CDM yaitu changes in the shareholding structure of CDM
Perusahaan dan Tn. Ahmad Gunung dengan where the Company and Mr. Ahmad Gunung holds
masing-masing kepemilikan sebesar 18.157.199 18,157,199 shares and 1 share, respectively.
saham dan 1 saham.
9
Page 316
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
Kepentingan Dalam Entitas Lain (lanjutan) Interest in Other Entities (continued)
Akuisisi PT Cipta Davia Mandiri (“CDM”) (lanjutan) Acquisition PT Cipta Davia Mandiri (“CDM”)
(continued)
Nilai wajar aset teridentifikasi yang diperoleh dan The fair values of the identifiable assets acquired
liabilitas yang diambil alih melalui kombinasi bisnis and liabilities assumed from this business
ini pada tanggal akuisisi adalah sebagai berikut: combination as at the acquisition date were as
follows:
Nilai Wajar Diakui pada
Tanggal Akuisisi/
Fair Value Recognized
on Acquisition Date
Aset Assets
Kas dan setara kas 6.054.158 Cash and cash equivalents
Aset lancar lainnya 27.376.295 Other current assets
Aset tetap 501.649.504 Fixed assets
Aset tidak lancar lainnya 25.372.599 Other non current assets
Total Aset 560.452.556 Total Assets
Liabilitas Liabilities
Liabilitas jangka pendek 4.427.105 Current liabilities
Utang bank 246.871.425 Bank loans
Liabilitas jangka panjang lainnya 351.237 Other non-current liabilities
Total Liabilitas 251.649.767 Total Liabilities
Total nilai wajar aset neto teridentifikasi 308.802.789 Total identifiable net assets at fair value
Aset neto yang diakui pada laporan keuangan The net assets recognized in the 2025 consolidated
konsolidasian tahun 2025 didasarkan pada financial statements were based on an independent
penilaian independen atas aset tetap dari entitas valuation for the fixed assets of the acquiree.
yang diakuisisi.
Keuntungan dari pembelian dengan diskon sebesar The above transactions resulted to gain on bargain
Rp172.478.539 dicatat pada laba rugi dengan purchase amounting to Rp172,478,539 which was
rincian sebagai berikut: recorded in the profit or loss with the following
details:
Jumlah/Amount
Biaya perolehan - pembayaran kas (136.324.250 ) Acquisition cost - cash consideration
Alokasi biaya perolehan Allocation of acquisition cost
Nilai wajar aset neto teridentifikasi 308.802.789 Fair value of identifiable net assets
Keuntungan dari pembelian
dengan diskon 172.478.539 Gain on bargain purchase
Grup berkeyakinan bahwa keuntungan dari The Group believes that gain on bargain purchase
pembelian dengan diskon terjadi karena pihak happened because the seller intended to strenghten
penjual bermaksud untuk memperkuat arus kasnya its cash flow through sale of CDM.
melalui penjualan CDM.
Sejak tanggal akuisisi diatas, CDM memberikan From the above date of acquisition, CDM has
kontribusi rugi sebesar Rp18.652.047 kepada laba contributed loss amounting Rp18,652,047 to the
sebelum pajak penghasilan Grup untuk tahun yang profit before income tax of the Group for the year
berakhir pada tanggal 31 Desember 2025. ended December 31, 2025.
10
Page 317
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
Manajemen Kunci dan Informasi Lainnya Key Management and Other Information
Susunan anggota Dewan Komisaris dan Direksi The members of the Company’s Boards of
Perusahaan serta Komite Audit adalah sebagai Commissioners and Directors and Audit Committee
berikut: are as follows:
2025 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Indracahya Basuki Indracahya Basuki President Commissioner
Komisaris - Widiyanti Putri*) Commissioner
Komisaris Independen Iwa Kartiwa Hudaya Iwa Kartiwa Hudaya Independent Commissioner
Direksi Board of Directors
Direktur Utama Wishnu Wardhana Wishnu Wardhana President Director
Direktur Mahirudin Mahirudin Director
Direktur Imam Syaifullah Imam Syaifullah Director
Direktur Noor Falich Noor Falich Director
Direktur Yayan Handian Ginanjar Yayan Handian Ginanjar Director
Direktur Santos Ibrahim Noor Santos Ibrahim Noor Director
Komite Audit Audit Committee
Ketua Iwa Kartiwa Hudaya Iwa Kartiwa Hudaya Chairman
Anggota Djalaludin Djaprie Djalaludin Djaprie Member
Anggota Iman Subekti Iman Subekti Member
*)
Mengundurkan diri sejak 21 Oktober 2024/Left office since October 21, 2024
Pada tanggal 31 Desember 2025 dan 2024, Grup As of December 31, 2025 and 2024, the Group has
memiliki karyawan tetap masing-masing sejumlah 11,955 and 10,815 permanent employees,
11.955 dan 10.815 orang (tidak diaudit). respectively (unaudited).
Penawaran Umum dan Aksi Korporasi yang Public Offering and Corporate Actions Affecting
Mempengaruhi Modal Saham yang Ditempatkan Issued and Fully Paid Share Capital
dan Disetor Penuh
Aksi korporasi yang mempengaruhi efek yang A summary of the Company’s corporate actions
diterbitkan (corporate action) sejak penawaran from the date of its initial public offering up to
umum perdana saham sampai dengan tanggal December 31, 2025, is as follows:
31 Desember 2025, adalah sebagai berikut:
Nilai nominal per
Jumlah saham saham (nilai
ditempatkan dan penuh)/
beredar/ Par value
Tanggal/ Keterangan/ Number of shares per share
Date Description issued and outstanding (full amount)
12 April 2022/ Penawaran umum perdana saham 517.861.200 saham/
April 12, 2022 Initial public offering of 517,861,200 shares 12.946.530.200 100
Seluruh saham perusahaan telah tercatat pada All of the Company’s shares are listed in the
Bursa Efek Indonesia. Indonesia Stock Exchange.
11
Page 318
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
Dasar Penyajian Laporan Keuangan Basis of Presentation of Consolidated Financial
Konsolidasian Statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have been
sesuai dengan Standar Akuntansi Keuangan di prepared in accordance with Indonesian Financial
Indonesia, yang mencakup Pernyataan dan Accounting Standards, which comprise the
Interpretasi yang dikeluarkan oleh Dewan Standar Statements and Interpretations issued by the
Akuntansi Keuangan Ikatan Akuntan Indonesia Financial Accounting Standards Board of the
(DSAK IAI), dan Peraturan-Peraturan serta Indonesian Institute of Chartered Accountants
Pedoman Penyajian dan Pengungkapan Laporan (Dewan Standar Akuntansi Keuangan Ikatan
Keuangan yang diterbitkan oleh Otoritas Jasa Akuntan Indonesia or DSAK IAI) and the
Keuangan (“OJK”). Regulations and Guidelines on Financial Statement
Presentation and Disclosures issued by Financial
Services Authority (Otoritas Jasa Keuangan or
“OJK”).
Laporan keuangan konsolidasian disusun The consolidated financial statements have been
berdasarkan konsep akrual, kecuali laporan arus prepared on the accrual basis, except for the
kas konsolidasian, dengan menggunakan konsep consolidated statement of cash flows, using the
biaya historis, kecuali seperti yang disebutkan historical cost concept of accounting, except as
dalam Catatan atas laporan keuangan disclosed in the relevant Notes to the consolidated
konsolidasian yang relevan. financial statements herein.
Laporan arus kas konsolidasian yang disajikan The consolidated statements of cash flows which
dengan menggunakan metode langsung, have been presented using the direct method,
menyajikan penerimaan dan pengeluaran kas dan present receipts and disbursements of cash and
setara kas yang diklasifikasikan ke dalam aktivitas cash equivalents classified into operating, investing
operasi, investasi dan pendanaan. and financing activities.
Kebijakan akuntansi yang diterapkan oleh The accounting policies adopted by the Company
Perusahaan dan entitas anak (secara kolektif dirujuk and its subsidiaries (collectively referred to as the
sebagai “Grup") adalah selaras bagi tahun yang “Group”) are consistently applied for the years
dicakup oleh laporan keuangan konsolidasian, covered by the consolidated financial statements,
kecuali untuk standar akuntansi revisi seperti except for the revised accounting standards as
diungkapkan pada bagian berikut Catatan ini. disclosed in the following paragraphs of this Note.
Grup telah menyusun laporan keuangan The Group has prepared the consolidated financial
konsolidasian dengan dasar bahwa Grup akan statements on the basis that it will continue as a
mempertahankan kelangsungan usaha. going concern.
Perubahan Kebijakan Akuntansi Changes in Accounting Principles
Grup menerapkan untuk pertama kalinya beberapa The Group applied for the first-time certain
standar dan amandemen tertentu yang efektif untuk standards and amendments, which are effective for
periode tahunan yang dimulai pada atau setelah annual periods beginning on or after 1 January 2025
1 Januari 2025 (kecuali dinyatakan lain). Grup tidak (unless otherwise stated). The Group has not early
melakukan penerapan dini atas standar, adopted any other standard, interpretation or
interpretasi, atau amandemen lain yang telah amendment that has been issued but is not yet
diterbitkan namun belum efektif. effective.
12
Page 319
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Perubahan Kebijakan Akuntansi (lanjutan) Changes in Accounting Principles (continued)
Amandemen PSAK 221: Kekurangan Ketertukaran Amendment of PSAK 221: Lack of Exchangeability
Amandemen tersebut menetapkan bagaimana The amendments specifies how an entity should
entitas harus menilai apakah suatu mata uang dapat assess whether a currency is exchangeable and
dipertukarkan serta bagaimana entitas harus how it should determine a spot exchange rate when
menentukan kurs spot ketika ketertukaran exchangeability is lacking. The amendments also
(exchangeability) tidak tersedia. Amandemen require disclosure of information that enables users
tersebut juga mensyaratkan pengungkapan of its financial statements to understand how the
informasi yang memungkinkan pengguna laporan currency not being exchangeable into the other
keuangan untuk memahami bagaimana currency affects, or is expected to affect, the entity’s
ketidakmampuan mata uang tersebut untuk financial performance, financial position and cash
dipertukarkan dengan mata uang lainnya flows.
memengaruhi, atau diharapkan akan memengaruhi,
kinerja keuangan, posisi keuangan, dan arus kas
entitas.
Amandemen ini tidak berdampak terhadap laporan This amendment did not have any impact on the
keuangan konsolidasian Grup. Group’s consolidated financial statements.
PSAK 117: Kontrak Asuransi PSAK 117: Insurance Contracts
PSAK 117 merupakan standar akuntansi baru yang PSAK 117 is a comprehensive new accounting
komprehensif mencakup pengakuan dan standard for insurance contracts covering
pengukuran, penyajian, serta pengungkapan untuk recognition and measurement, presentation and
kontrak asuransi. PSAK 117 menggantikan PSAK disclosure. PSAK 117 replaces PSAK 104
104: Kontrak Asuransi. PSAK 117 berlaku untuk Insurance Contracts. PSAK 117 applies to all types
seluruh jenis kontrak asuransi (yaitu, jiwa, non-jiwa, of insurance contracts (i.e., life, non-life, direct
asuransi langsung, dan reasuransi), tanpa insurance and re-insurance), regardless of the type
memandang jenis entitas yang menerbitkannya, of entities that issue them as well as to certain
serta berlaku pula untuk jenis garansi tertentu dan guarantees and financial instruments with
instrumen keuangan dengan fitur partisipasi discretionary participation features.
diskresioner.
Tujuan utama PSAK 117 adalah menyediakan The overall objective of PSAK 117 is to provide a
model akuntansi yang komprehensif untuk kontrak comprehensive accounting model for insurance
asuransi yang lebih berguna dan konsisten bagi contracts that is more useful and consistent for
entitas asuransi, mencakup seluruh aspek akuntansi insurers, covering all relevant accounting aspects.
yang relevan. PSAK 117 didasarkan pada model PSAK 117 is based on a general model,
umum yang dilengkapi dengan: supplemented by:
Penyesuaian khusus untuk kontrak dengan fitur A specific adaptation for contracts with direct
partisipasi langsung (variable fee approach) participation features (the variable fee
Pendekatan yang disederhanakan (premium approach)
allocation approach) yang terutama berlaku A simplified approach (the premium allocation
untuk kontrak berdurasi pendek approach) mainly for short-duration contracts
Standar baru tersebut tidak memiliki dampak The new standard had no impact on the Group’s
terhadap laporan keuangan konsolidasian Grup. consolidated financial statements.
13
Page 320
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Dasar Penyajian Laporan Keuangan Basis of Presentation of Consolidated Financial
Konsolidasian Statements
Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements comprise the
keuangan Perusahaan dan entitas-entitas anak. financial statements of the Company and its
Kendali diperoleh bila Grup terekspos atau memiliki subsidiaries. Control is achieved when the Group is
hak atas imbal hasil variabel dari keterlibatannya exposed, or has rights, to variable returns from its
dengan investee dan memiliki kemampuan untuk involvement with the investee and has the ability to
mempengaruhi imbal hasil tersebut melalui affect those returns through its power over the
kekuasaannya atas investee. investee.
Dengan demikian, investor mengendalikan investee Thus, investor controls an investee if and only if
jika dan hanya jika investor memiliki seluruh hal investor has all of the following:
berikut ini:
i) Kekuasaan atas investee, yaitu hak yang ada i) Power over the investee, that is existing rights
saat ini yang memberi investor kemampuan kini that give investor current ability to direct the
untuk mengarahkan aktivitas relevan dari relevant activities of the investee,
investee,
ii) Eksposur atau hak atas imbal hasil variabel dari ii) Exposure, or rights, to variable returns from its
keterlibatannya dengan investee, dan involvement with the investee, and
iii) Kemampuan untuk menggunakan iii) The ability to use its power over the investee to
kekuasaannya atas investee untuk affect its returns.
mempengaruhi jumlah imbal hasil.
Bila Grup tidak memiliki hak suara atau hak serupa When the Group has less than a majority of the
secara mayoritas atas suatu investee, Grup voting or similar rights of an investee, the Group
mempertimbangkan semua fakta dan keadaan yang considers all relevant facts and circumstances in
relevan dalam mengevaluasi apakah mereka assessing whether it has power over an investee,
memiliki kekuasaan atas investee, termasuk: including:
i) pengaturan kontraktual dengan pemegang hak i) the contractual arrangement(s) with the other
suara lainnya pada investee; vote holders of the investee;
ii) hak-hak yang timbul dari pengaturan ii) rights arising from other contractual
kontraktual lain; dan arrangements; and
iii) hak suara yang dimiliki Grup dan hak suara iii) the Group’s voting rights and potential voting
potensial. rights.
Grup menilai kembali apakah mereka The Group re-assesses whether or not it controls an
mengendalikan investee bila fakta dan keadaan investee if facts and circumstances indicate that
mengindikasikan adanya perubahan terhadap satu there are changes to one or more of the three
atau lebih dari ketiga elemen dari pengendalian. elements of control. Consolidation of a subsidiary
Konsolidasi atas entitas-entitas anak dimulai sejak begins when the Group obtains control over the
Grup memperoleh pengendalian atas entitas anak subsidiary and ceases when the Group loses control
dan berakhir pada saat Grup kehilangan of the subsidiary. Assets, liabilities, income and
pengendalian atas entitas anak. Aset, liabilitas, expenses of a subsidiary acquired during the year
penghasilan dan beban dari entitas anak yang are included in the consolidated financial statements
diakuisisi pada tahun tertentu disertakan dalam from the date the Group gains control until the date
laporan keuangan konsolidasian sejak tanggal Grup the Group ceases to control the subsidiary.
memperoleh kendali sampai tanggal Grup tidak lagi
mengendalikan entitas anak tersebut.
14
Page 321
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Dasar Penyajian Laporan Keuangan Basis of Presentation of Consolidated Financial
Konsolidasian (lanjutan) Statements (continued)
Seluruh laba rugi dan setiap komponen penghasilan Profit or loss and each component of other
komprehensif lain (“PKL”) diatribusikan pada pemilik comprehensive income (“OCI”) are attributed to the
entitas induk dan pada kepentingan nonpengendali equity holders of the parent of the Group and to the
(“KNP”), walaupun hal ini akan menyebabkan saldo non-controlling interests (“NCI”), even if this results
KNP yang defisit. Bila dipandang perlu, penyesuaian in the NCI having a deficit balance. When
dilakukan terhadap laporan keuangan entitas anak necessary, adjustments are made to the financial
untuk diselaraskan dengan kebijakan akuntansi statements of subsidiaries to bring their accounting
Grup. policies into line with the Group’s accounting policies
Seluruh saldo akun, transaksi, penghasilan dan All significant intra and inter-group balances,
beban antar perusahaan yang signifikan, dan laba transactions, income and expenses, and unrealized
atau rugi hasil transaksi dari intra Grup yang belum profits and losses resulting from intra-group
direalisasi dan dividen telah dieliminasi. transactions and dividends have been eliminated.
Perubahan dalam bagian kepemilikan entitas induk A change in the parent’s ownership interest in a
pada entitas anak yang tidak mengakibatkan subsidiary, without a loss of control, is accounted for
hilangnya pengendalian, dicatat sebagai transaksi as an equity transaction. If the Group loses control
ekuitas. Bila kehilangan pengendalian atas suatu over a subsidiary, it derecognizes the related assets
entitas anak, maka Grup menghentikan pengakuan (including goodwill), liabilities, NCI and other
atas aset (termasuk goodwill), liabilitas dan component of equity, while the difference is
komponen lain dari ekuitas terkait, dan selisihnya recognized in the profit or loss. Any investment
diakui pada laba rugi. Bagian dari investasi yang retained is recognized at fair value.
tersisa diakui pada nilai wajar.
Pengukuran Nilai Wajar Fair Value Measurement
Grup mengukur aset biologis, termasuk produk The Group measures biological assets, including
(agrikultur) dari tanaman produktif, pada nilai wajar (agriculture) produce of bearer plants, at fair value at
setiap tanggal pelaporan. Grup juga mengukur pada each reporting date. The Group also initially
pengakuan aset dan liabilitas yang diperoleh melalui measures assets and liabilities of the acquirees upon
kombinasi bisnis pada nilai wajar. business combinations at fair value.
Nilai wajar adalah harga yang akan diterima dari Fair value is the price that would be received to sell
menjual suatu aset atau harga yang akan dibayar an asset or paid to transfer a liability in an orderly
untuk mengalihkan suatu liabilitas dalam transaksi transaction between market participants at the
teratur antara pelaku pasar pada tanggal measurement date. The fair value measurement is
pengukuran. Pengukuran nilai wajar mengasumsikan based on the presumption that the transaction to sell
bahwa transaksi untuk menjual aset atau the asset or transfer the liability takes place either:
mengalihkan liabilitas terjadi:
i. Di pasar utama untuk aset atau liabilitas tersebut, i. In the principal market for the asset or liability,
atau or
ii. Jika tidak terdapat pasar utama, di pasar yang ii. In the absence of a principal market, in the most
paling menguntungkan untuk aset atau liabilitas advantageous market for the asset or liability.
tersebut.
Pasar utama atau pasar yang paling menguntungkan The principal or the most advantageous market must
tersebut harus dapat diakses oleh Grup. be accessible to by the Group.
Nilai wajar dari aset atau liabilitas diukur dengan The fair value of an asset or a liability is measured
menggunakan asumsi yang akan digunakan pelaku using the assumptions that market participants
pasar ketika menentukan harga aset atau liabilitas would use when pricing the asset or liability,
tersebut, dengan asumsi bahwa pelaku pasar assuming that market participants act in their
bertindak dalam kepentingan ekonomi terbaiknya. economic best interest.
15
Page 322
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Pengukuran Nilai Wajar (lanjutan) Fair Value Measurement (continued)
Pengukuran nilai wajar dari suatu aset non-keuangan A fair value measurement of a non-financial asset
memperhitungkan kemampuan pelaku pasar untuk takes into account a market participant's ability to
menghasilkan manfaat ekonomik dengan generate economic benefits by using the asset in its
menggunakan aset dalam penggunaan tertinggi dan highest and best use or by selling it to another
terbaiknya atau dengan menjualnya kepada pelaku market participant that would use the asset in its
pasar lain yang akan menggunakan aset tersebut highest and best use.
pada penggunaan tertinggi dan terbaiknya.
Grup menggunakan teknik penilaian yang sesuai The Group uses valuation techniques that are
dengan keadaan dan data yang memadai tersedia appropriate in the circumstances and for which
untuk mengukur nilai wajar, dengan memaksimalkan sufficient data are available to measure fair value,
masukan (input) yang dapat diamati (observable) maximizing the use of relevant observable inputs
yang relevan dan meminimalkan masukan (input) and minimizing the use of unobservable inputs.
yang tidak dapat diamati (unobservable).
Semua aset dan liabilitas yang nilai wajarnya diukur All assets and liabilities for which fair value is
atau diungkapkan dalam laporan keuangan measured or disclosed in the consolidated financial
konsolidasian dikategorikan dalam hirarki nilai wajar statements are categorized within the fair value
berdasarkan level masukan (input) paling rendah hierarchy, based on the lowest level input that is
yang signifikan terhadap pengukuran nilai wajar significant to the fair value measurement as a whole,
secara keseluruhan sebagai berikut: described as follows:
i. Level 1 - Harga kuotasian (tanpa penyesuaian) di i. Level 1 - Quoted (unadjusted) market prices in
pasar aktif untuk aset atau liabilitas yang identik active markets for identical assets or liabilities
yang dapat diakses entitas pada tanggal which accessible to the entity at the
pengukuran. measurement date
ii. Level 2 - Teknik penilaian yang menggunakan ii. Level 2 - Valuation techniques for which the
tingkat masukan (input) yang paling rendah yang lowest level input that is significant to the fair
signifikan terhadap pengukuran nilai wajar yang value measurement is directly or indirectly
dapat diamati (observable) baik secara langsung observable.
atau tidak langsung.
iii. Level 3 - Teknik penilaian yang menggunakan iii. Level 3 - Valuation techniques for which the
tingkat masukan (input) yang paling rendah yang lowest level input that is significant to the fair
signifikan terhadap pengukuran nilai wajar yang value measurement is directly or indirectly
tidak dapat diamati (unobservable) baik secara unobservable.
langsung atau tidak langsung.
Untuk aset dan liabilitas yang diakui pada laporan For assets and liabilities that are recognized in the
keuangan konsolidasian secara berulang, Grup consolidated financial statements on a recurring
menentukan apakah terdapat perpindahan antara basis, the Group determines whether transfers have
level dalam hirarki dengan melakukan evaluasi ulang occurred between levels in the hierarchy by re-
atas penetapan kategori (berdasarkan level masukan assessing categorization (based on the lowest level
(input) paling rendah yang signifikan terhadap input that is significant to the fair value measurement
pengukuran nilai wajar secara keseluruhan) pada tiap as a whole) at the end of each reporting period.
akhir periode pelaporan.
Tim pelaporan keuangan Grup yang The Group’s financial reporting team in charge of
bertanggungjawab atas penilaian menentukan valuation determines the policies and procedures for
kebijakan dan prosedur untuk pengukuran nilai wajar recurring fair value measurement, such as biological
berulang, seperti aset biologis. assets.
Untuk tujuan pengungkapan nilai wajar, Grup For the purpose of fair value disclosures, the Group
menentukan klasifikasi aset dan liabilitas has determined classes of assets and liabilities on
berdasarkan sifat, karakteristik dan risiko atas aset the basis of the nature, characteristics and risks of
atau liabilitas dan level pada hierarki nilai wajar the asset or liability and the level of the fair value
sebagaimana dijelaskan diatas. hierarchy as explained above.
16
Page 323
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kas dan Setara Kas Cash and Cash Equivalents
Kas dan setara kas terdiri atas kas dan bank serta Cash and cash equivalents comprise cash on hand
deposito jangka pendek yang jatuh tempo dalam and in banks and short-term deposits with maturity
waktu 3 bulan atau kurang, yang dapat segera dapat of three (3) months or less, that are readily
dikonversikan menjadi kas dalam jumlah yang convertible to a known amount of cash and subject
ditentukan dan memiliki risiko perubahan nilai yang to an insignificant risk of changes in value.
tidak signifikan.
Instrumen Keuangan Financial Instruments
Instrumen keuangan adalah setiap kontrak yang A financial instrument is any contract that gives rise
memberikan aset keuangan bagi satu entitas dan to a financial asset of one entity and a financial
liabilitas keuangan atau ekuitas bagi entitas lain. liability or equity instrument of another entity.
Aset Keuangan Financial Assets
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Pada pengakuan awal, Grup mengukur aset At initial recognition, the Group measures a financial
keuangan pada nilai wajarnya ditambah biaya asset at its fair value plus transaction costs, in the
transaksi, dalam hal aset keuangan tidak diukur case of a financial asset not at fair value through
dalam nilai wajar melalui laba rugi (“NWLR’). Piutang profit or loss (“FVTPL”). Trade receivables that do
usaha yang tidak mengandung komponen not contain a significant financing component, for
pembiayaan yang signifikan, dimana Grup telah which the Group has applied the practical expedient
menerapkan cara praktis, diukur pada harga are measured at the transaction price determined
transaksi yang ditentukan sesuai PSAK 115. under PSAK 115.
Agar aset keuangan diklasifikasikan dan diukur pada In order for a financial asset to be classified and
biaya perolehan diamortisasi atau nilai wajar melalui measured at amortized cost or fair value through
penghasilan komprehensif lain (“NWPKL”), aset other comprehensive income (“FVOCI”), it needs to
keuangan harus menghasilkan arus kas yang give rise to cash flows that are ‘solely payments of
semata-mata dari pembayaran pokok dan bunga principal and interest (“SPPI”)’ on the principal
(“SPPB”) dari pokok belum dilunasi. Penilaian ini amount outstanding. This assessment is referred to
disebut uji SPPB dan dilakukan pada tingkat as SPPI test and is performed at an instrument level.
instrumen.
Model bisnis Grup untuk mengelola aset keuangan The Group’s business model for managing financial
mengacu pada bagaimana mereka mengelola aset assets refers to how it manages its financial assets
keuangannya untuk menghasilkan arus kas. Model in order to generate cash flows. The business model
bisnis menentukan apakah arus kas akan dihasilkan determines whether cash flows will result from
dari pendapatan arus kas kontraktual, penjualan collecting contractual cash flows, selling the
aset keuangan, atau keduanya. financial assets, or both.
17
Page 324
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Instrumen Keuangan (lanjutan) Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Pengakuan dan Pengukuran Awal (lanjutan) Initial Recognition and Measurement (continued)
Pengukuran Selanjutnya Subsequent Measurement
Untuk tujuan pengukuran selanjutnya, aset For purposes of subsequent measurement,
keuangan diklasifikasikan dalam empat kategori: financial assets are classified in four categories:
• Aset keuangan pada biaya perolehan • Financial assets at amortized cost (debt
diamortisasi (instrumen utang), instruments),
• Aset keuangan pada NWPKL dengan daur • Financial assets at FVOCI with recycling of
ulang keuntungan dan kerugian kumulatif cumulative gains and losses (debt
(instrumen utang), instruments),
• Aset keuangan yang ditetapkan pada NWPKL • Financial assets designated at FVOCI with no
tanpa daur ulang keuntungan dan kerugian recycling of cumulative gains and losses upon
kumulatif setelah penghentian pengakuan derecognition (equity instruments), and
(instrumen ekuitas), dan
• Nilai wajar melalui laba rugi (NWLR). • Fair value through profit or loss (FVTPL).
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial assets
tergantung kepada klasifikasi masing-masing aset depends on their classification as described below:
keuangan seperti berikut ini:
Aset keuangan pada biaya perolehan diamortisasi Financial assets at amortized cost (debt
(instrumen utang) instruments)
Grup mengukur aset keuangan yang diukur dengan The Group measures financial assets at amortised
biaya perolehan diamortisasi jika kedua kondisi cost if both of the following conditions are met:
berikut terpenuhi:
• Aset keuangan dimiliki dalam model bisnis • The financial asset is held within a business
dengan tujuan untuk memiliki aset keuangan model with the objective to hold financial
dalam rangka mendapatkan arus kas assets in order to collect contractual cash
kontraktual, dan flows, and
• Persyaratan kontraktual dari aset keuangan • The contractual terms of the financial asset
menghasilkan arus kas pada tanggal tertentu give rise on specified dates to cash flows that
yang merupakan SPPB dari jumlah pokok are SPPI on the principal amount outstanding.
terutang.
Aset keuangan yang diukur pada biaya perolehan Financial assets at amortized cost are subsequently
diamortisasi selanjutnya diukur dengan measured using the effective interest (“EIR”) method
menggunakan metode suku bunga efektif (“SBE”) and are subject to impairment. Gains and losses are
dan menjadi subjek penurunan nilai. Keuntungan recognized in profit or loss when the asset is
dan kerugian diakui dalam laba rugi pada saat aset derecognized, modified or impaired.
dihentikan pengakuannya, dimodifikasi atau
diturunkan nilainya.
Aset keuangan Grup pada biaya perolehan The Group’s financial assets at amortized cost
diamortisasi termasuk kas dan setara kas, piutang includes cash and cash equivalents, trade
usaha, piutang lain-lain dan piutang plasma. receivables, other receivables and plasma
receivables.
18
Page 325
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Instrumen Keuangan (lanjutan) Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Penghentian Pengakuan Derecognition
Aset keuangan (atau, sesuai dengan kondisinya, A financial asset (or, where applicable, a part of
bagian dari aset keuangan atau bagian dari a financial asset or part of a group of similar
kelompok aset keuangan serupa) terutama financial assets) is primarily derecognized (i.e.,
dihentikan pengakuannya (yaitu, dikeluarkan dari removed from the Group’s consolidated statement
laporan posisi keuangan konsolidasian Grup) of financial position) when:
ketika:
Hak untuk menerima arus kas dari aset telah The rights to receive cash flows from the asset
berakhir, atau have expired, or
Grup telah mengalihkan haknya untuk The Group has transferred its rights to receive
menerima arus kas dari aset atau menanggung cash flows from the asset or has assumed an
liabilitas untuk membayar arus kas yang obligation to pay the received cash flows in full
diterima tersebut secara penuh tanpa without material delay to
penundaan berarti kepada pihak ketiga a third party under a ‘pass-through’
berdasarkan kesepakatan pelepasan (pass- arrangement; and either (a) the Group has
through), dan salah satu dari (a) Grup telah transferred substantially all the risks and
mengalihkan secara substansial seluruh risiko rewards of the asset, or (b) the Group has
dan manfaat atas aset, atau (b) Grup tidak neither transferred nor retained substantially
mengalihkan maupun tidak memiliki secara all the risks and rewards of the asset, but has
substansial seluruh risiko dan manfaat atas transferred control of the asset.
aset, tetapi telah mengalihkan kendali atas
aset.
Ketika Grup telah mengalihkan haknya untuk When the Group has transferred its rights to
menerima arus kas dari suatu aset atau telah receive cash flows from an asset or has entered
menandatangani kesepakatan ‘pass-through’, Grup into a pass-through arrangement, it evaluates if,
mengevaluasi jika, dan sejauh mana, Grup masih and to what extent, it has retained the risks and
mempertahankan risiko dan manfaat atas rewards of ownership. When it has neither
kepemilikan aset. Ketika Grup tidak mengalihkan transferred nor retained substantially all of the risks
maupun seluruh risiko dan manfaat atas aset and rewards of the asset, nor transferred control of
dipertahankan secara substansial, maupun tidak the asset, the Group continues to recognize the
mengalihkan kendali atas aset, Grup tetap transferred asset to the extent of its continuing
mengakui aset yang dialihkan sebesar keterlibatan involvement. In that case, the Group also
berkelanjutannya. Dalam kasus tersebut, Grup juga recognizes an associated liability. The transferred
mengakui liabilitas terkait. Aset yang dialihkan dan asset and the associated liability are measured on
liabilitas terkait diukur dengan basis yang a basis that reflects the rights and obligations that
mencerminkan hak dan kewajiban yang masih the Group has retained.
dipertahankan oleh Grup.
Keterlibatan berkelanjutan dalam bentuk jaminan Continuing involvement that takes the form of a
atas aset yang ditransfer, diukur pada nilai yang guarantee over the transferred asset is measured
lebih rendah antara jumlah tercatat awal aset dan at the lower of the original carrying amount of the
jumlah maksimum imbalan yang dibutuhkan oleh asset and the maximum amount of consideration
Grup untuk membayar kembali. that the Group could be required to repay.
19
Page 326
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Instrumen Keuangan (lanjutan) Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Penurunan Nilai Impairment
Grup mengakui penyisihan Kerugian Kredit The Group recognizes an allowance for Expected
Ekspektasian (”KKE”) untuk semua instrumen utang Credit Losses (“ECL”) for all debt instruments not
yang bukan diukur pada NWLR dan kontrak jaminan held at FVTPL and financial guarantee contracts.
keuangan. KKE ditentukan atas perbedaan antara ECLs are based on the difference between the
arus kas kontraktual menurut kontrak dan semua contractual cash flows due in accordance with the
arus kas yang diharapkan akan diterima oleh Grup, contract and all the cash flows that the Group
yang didiskontokan dengan perkiraan SBE orisinal. expects to receive, discounted at an approximation
Arus kas yang diharapkan mencakup setiap arus of the original EIR. The expected cash flows include
kas dari penjualan agunan yang dimiliki atau any cash flows from the sale of collateral held or
perbaikan kredit lainnya yang merupakan bagian other credit enhancements that are integral to the
yang tidak terpisahkan dalam ketentuan kontrak. contractual terms.
KKE diakui dalam dua tahap. Bila belum terdapat ECLs are recognized in two stages. When there
peningkatan risiko kredit signifikan sejak pengakuan have been significant increases in credit risks since
awal, KKE diakui untuk kerugian kredit yang initial recognition, ECLs are provided for credit
dihasilkan dari peristiwa gagal bayar yang mungkin losses that result from default events that are
terjadi dalam jangka waktu 12 bulan ke depan (KKE possible within the next 12-months (a 12-month
12 bulan). Namun, bila telah terdapat peningkatan ECL). But, when there have been significant
signifikan risiko kredit sejak pengakuan awal, increases in credit risks since initial recognition, a
penyisihan kerugian diakui untuk kerugian kredit yang loss allowance is recognized for credit losses
diperkirakan selama sisa umur aset, tanpa expected over the remaining life of the asset,
mempertimbangkan waktu gagal bayar (KKE irrespective of timing of the default (a lifetime ECL).
sepanjang umurnya).
Karena piutang usaha dan piutang lain-lainnya tidak Because its trade and other receivables do not
memiliki komponen pembiayaan signifikan, Grup contain significant financing component, the Group
menerapkan pendekatan yang disederhanakan applies a simplified approach in calculating ECL.
dalam perhitungan KKE. Oleh karena itu, Grup tidak Therefore, the Group does not track changes in
menelurusi perubahan dalam risiko kredit, namun credit risk, but instead recognizes a loss allowance
justru mengakui penyisihan kerugian berdasarkan based on lifetime ECL at each reporting date. The
KKE sepanjang umurnya pada setiap tanggal Group established a provision matrix that is based
pelaporan. Grup membentuk matriks provisi on its historical credit loss experience, adjusted for
berdasarkan pengalaman kerugian kredit masa forward-looking factors specific to the debtors and
lampau, disesuaikan dengan perkiraan masa depan the economic environment.
(forward-looking) atas faktor yang spesifik untuk
debitur dan lingkungan ekonomi.
20
Page 327
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Instrumen Keuangan (lanjutan) Financial Instruments (continued)
Liabilitas Keuangan Financial Liabilities
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Liabilitas keuangan diklasifikasikan, pada Financial liabilities are classified, at initial
pengakuan awal, sebagai liabilitas keuangan yang recognition, as financial liabilities at FVTPL, loans
diukur pada NWLR, utang dan pinjaman atau and borrowings, or as derivatives designated as
derivatif ditetapkan sebagai instrumen lindung nilai hedging instruments in an effective hedge, as
pada lindung nilai yang efektif, sesuai dengan appropriate.
kondisinya.
Semua liabilitas keuangan diakui pada nilai wajar All financial liabilities are recognized initially at fair
saat pengakuan awal dan, dalam hal liabilitas value and, in the case of loans and borrowings and
keuangan dilklasifikasi sebagai utang dan pinjaman, payables, net of directly attributable transaction
diakui pada nilai wajar setelah dikurangi biaya costs.
transaksi yang dapat diatribusikan secara langsung.
Grup menetapkan liabilitas keuangannya sebagai The Group designates its financial liabilities as
utang dan pinjaman, seperti utang bank, utang loans and borrowings, such as bank loans, trade
usaha dan lain-lain, beban akrual dan liabilitas and other payables, accrued expenses and short-
imbalan kerja jangka pendek term employee benefits liability.
Pengukuran Selanjutnya Subsequent Measurement
Pengukuran selanjutnya dari liabilitas keuangan The measurement of financial liabilities depends on
ditentukan oleh klasifikasinya sebagai berikut. their classification as described below:
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortized cost (loans and
diamortisasi (utang dan pinjaman) borrowings)
(i) Utang dan Pinjaman Jangka Panjang yang (i) Long-term Interest-bearing Loans and
Dikenakan Bunga Borrowings
Setelah pengakuan awal, utang dan pinjaman Subsequent to initial recognition, long-term
jangka panjang yang berbunga diukur pada interest-bearing loans and borrowings are
biaya perolehan yang diamortisasi dengan measured at amortized acquisition costs using
menggunakan metode SBE. Pada tanggal EIR method. At the reporting dates, accrued
pelaporan, biaya bunga yang masih harus interest is recorded separately from the
dibayar dicatat secara terpisah, dari pokok associated borrowings within the current
pinjaman terkait, dalam bagian liabilitas jangka liabilities section. Gains and losses are
pendek. Keuntungan dan kerugian diakui pada recognized in the profit or loss when the
laba rugi ketika liabilitas dihentikan liabilities are derecognized as well as through
pengakuannya maupun melalui proses the EIR amortization process.
amortisasi menggunakan metode SBE.
Biaya amortisasi dihitung dengan Amortized cost is calculated by taking into
mempertimbangkan setiap diskonto atau account any discount or premium on acquisition
premium atas akusisi dan komisi atau biaya and fees or costs that are an integral part of the
yang merupakan bagian tidak terpisahkan dari EIR. The EIR amortization is included in finance
SBE. Amortisasi SBE dicatat sebagai beban costs in the profit or loss.
keuangan pada laba rugi.
21
Page 328
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Instrumen Keuangan (lanjutan) Financial Instruments (continued)
Liabilitas Keuangan (lanjutan) Financial Liabilities (continued)
Pengukuran Selanjutnya (lanjutan) Subsequent Measurement (continued)
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortized cost (loans and
diamortisasi (utang dan pinjaman) borrowings)
(ii) Utang dan akrual (ii) Payables and accruals
Liabilitas untuk utang usaha dan utang lain-lain Liabilities for current trade and other accounts
jangka pendek, biaya masih harus dibayar dan payable, accrued expenses and short-term
liabilitas imbalan kerja jangka pendek employee benefits liability are stated at carrying
dinyatakan sebesar jumlah tercatat (jumlah amounts (notional amounts), which
nosional), yang kurang lebih sebesar nilai approximate their fair values.
wajarnya.
Penghentian Pengakuan Derecognition
Suatu liabilitas keuangan dihentikan pengakuannya A financial liability is derecognized when the
pada saat kewajiban yang ditetapkan dalam kontrak obligation under the contract is discharged or
berakhir atau dibatalkan atau kedaluwarsa. cancelled or expires.
Ketika sebuah liabilitas keuangan ditukar dengan When an existing financial liability is replaced by
liabilitas keuangan lain dari pemberi pinjaman yang another from the same lender on substantially
sama atas persyaratan yang secara substansial different terms, or the terms of an existing liability
berbeda, atau bila persyaratan dari liabilitas are substantially modified, such an exchange or
keuangan tersebut secara substansial dimodifikasi, modification is treated as derecognition of the
pertukaran atau modifikasi persyaratan tersebut original liability and recognition of a new liability, and
dicatat sebagai penghentian pengakuan liabilitas the difference in the respective carrying amounts is
keuangan orisinal dan pengakuan liabilitas recognized in the profit or loss.
keuangan baru, dan selisih antara nilai tercatat
masing-masing liabilitas keuangan tersebut diakui
pada laba rugi.
Saling Hapus Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan disaling Financial assets and financial liabilities are offset,
hapuskan dan nilai netonya disajikan dalam laporan and the net amount reported in the consolidated
posisi keuangan konsolidasian jika, dan hanya jika, statement of financial position if, and only if, there is
terdapat hak secara hukum untuk melakukan saling a currently enforceable legal right to offset the
hapus atas jumlah tercatat dari aset keuangan dan recognized amounts and there is an intention to
liabilitas keuangan tersebut dan terdapat intensi settle on a net basis, or to realize the assets and
untuk menyelesaikan secara neto, atau untuk settle the liabilities simultaneously.
merealisasikan aset dan menyelesaikan liabilitas
secara bersamaan.
22
Page 329
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kombinasi Bisnis Business Combinations
Kombinasi bisnis dicatat dengan menggunakan Business combinations are accounted for using the
metode akuisisi. Biaya perolehan dari sebuah acquisition method. The cost of an acquisition is
akuisisi diukur pada nilai agregat imbalan yang measured as the aggregate of the consideration
dialihkan, diukur pada nilai wajar pada tanggal transferred, measured at acquisition date fair value,
akuisisi dan jumlah setiap KNP pada pihak yang and the amount of any NCI in the acquiree. For each
diakuisisi. Untuk setiap kombinasi bisnis, Grup business combination, the Group elects whether it
memilih apakah mengukur KNP pada entitas yang measures the NCI in the acquiree either at fair value
diakuisisi baik pada nilai wajar ataupun pada or at the proportionate share of the acquiree’s
proporsi kepemilikan KNP atas aset neto yang identifiable net assets. Acquisition costs incurred
teridentifikasi dari entitas yang diakuisisi. Biaya- are directly expensed and included in administrative
biaya akuisisi yang timbul dibebankan langsung dan expenses.
disertakan dalam beban administrasi.
Grup menentukan bahwa mereka telah The Group determines that it has acquired a
mengakuisisi bisnis ketika rangkaian aktivitas dan business when the acquired set of activities and
aset yang diakuisisi mencakup input dan proses assets include an input and a substantive process
substantif yang bersama-sama secara signifikan that together significantly contribute to the ability to
berkontribusi pada kemampuan untuk menghasilkan create outputs. The acquired process is considered
output. Proses yang diperoleh adalah substantif jika substantive if it is critical to the ability to continue
penting bagi kemampuan untuk terus menghasilkan producing outputs, and the inputs acquired include
output, dan input yang diperoleh mencakup tenaga an organized workforce with the necessary skills,
kerja yang terorganisir dengan keterampilan, knowledge, or experience to perform that process or
pengetahuan, atau pengalaman yang diperlukan it significantly contributes to the ability to continue
untuk melakukan proses itu atau secara signifikan producing outputs and is considered unique or
berkontribusi pada kemampuan untuk terus scarce or cannot be replaced without significant
menghasilkan output dan dianggap unik atau langka cost, effort, or delay in the ability to continue
atau tidak dapat diganti tanpa biaya, usaha, atau producing outputs.
penundaan yang signifikan dalam kemampuan
untuk terus menghasilkan output.
Ketika melakukan akuisisi atas sebuah bisnis, Grup When the Group acquires a business, it assesses
mengklasifikasikan dan menentukan aset keuangan the financial assets acquired and liabilities assumed
yang diperoleh dan liabilitas keuangan yang diambil for appropriate classification and designation in
alih berdasarkan pada persyaratan kontraktual, accordance with the contractual terms, economic
kondisi ekonomi dan kondisi terkait lain yang ada circumstances and pertinent conditions as at the
pada tanggal akuisisi. acquisition date.
Dalam suatu kombinasi bisnis yang dilakukan If the business combination is achieved in stages,
secara bertahap, Grup mengukur kembali the acquisition date fair value of the Group’s
kepentingan ekuitas yang dimiliki sebelumnya pada previously held equity interest in the acquiree is
pihak yang diakuisisi pada nilai wajar tanggal remeasured to fair value at the acquisition date
akuisisi dan mengakui keuntungan atau kerugian through profit or loss.
yang dihasilkan.
23
Page 330
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kombinasi Bisnis (lanjutan) Business Combinations (continued)
Setiap imbalan kontinjensi yang akan ditransfer oleh Any contingent consideration to be transferred by
perusahaan pengakuisisi akan diakui pada nilai the acquirer will be recognized at fair value at the
wajar pada tanggal akuisisi. Imbalan kontinjensi acquisition date. Contingent consideration classified
yang diklasifikasikan sebagai ekuitas tidak diukur as equity is not re-measured and its subsequent
kembali dan penyelesaian selanjutnya adalah settlement is accounted for within equity. Contingent
diperhitungkan dalam ekuitas. Imbalan kontinjensi consideration classified as an asset or liability that is
yang diklasifikasikan sebagai aset atau liabilitas a financial instrument and within the scope of PSAK
yaitu instrumen keuangan dan dalam lingkup 109, is measured at fair value with the changes in
PSAK 109, diukur pada nilai wajar dengan fair value recognized in the statement of profit or
perubahan nilai wajar yang diakui dalam laba rugi loss in accordance with PSAK 109. Other contingent
sesuai dengan PSAK 109. Imbalan kontinjensi lain consideration that is not within the scope of PSAK
yang tidak termasuk dalam PSAK 109 diukur 109 is measured at fair value at each reporting date
sebesar nilai wajar pada setiap tanggal pelaporan with changes in fair value recognized in profit or
dengan perubahan nilai wajar yang diakui pada laba loss.
rugi.
Bila pencatatan awal kombinasi bisnis belum dapat If the initial accounting for a business combination is
diselesaikan pada tanggal pelaporan, Grup incomplete by the end of the reporting, the Group
melaporkan jumlah sementara bagi item yang reports provisional amounts for the items for which
pencatatannya belum dapat diselesaikan tersebut. the accounting is incomplete.
Periode pengukuran adalah periode setelah tanggal The measurement period is the period after the
akuisisi yang didalamnya Grup dapat melakukan acquisition date during which the Group may adjust
penyesuaian atas jumlah sementara yang diakui the provisional amounts recognized for a business
dalam kombinasi bisnis tersebut. Selama periode combination. During the measurement period, the
pengukuran, Grup mengakui penambahan aset atau Group recognizes additional assets or liabilities if
liabilitas bila terdapat informasi terbaru yang new information is obtained about facts and
diperoleh mengenai fakta dan keadaan pada circumstances that existed as of the acquisition date
tanggal akuisisi, yang bila diketahui pada saat itu, and, if known, would have resulted in the recognition
akan menyebabkan pengakuan atas aset dan of those assets and liabilities as of that date.
liabilitas pada tanggal tersebut.
Periode pengukuran berakhir pada saat The measurement period ends as soon as the
pengakuisisi menerima informasi yang diperlukan acquirer receives the information it was seeking
mengenai fakta dan keadaan pada tanggal akuisisi about facts and circumstances that existed as of the
atau mengetahui bahwa informasi lainnya tidak acquisition date or learns that more information is
dapat diperoleh, namun tidak lebih dari satu tahun not obtainable but shall not exceed one year from
dari tanggal akuisisi. the acquisition date.
24
Page 331
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kombinasi Bisnis (lanjutan) Business Combinations (continued)
Pada tanggal akuisisi, goodwill awalnya diukur pada At acquisition date, goodwill is initially measured at
harga perolehan yang merupakan selisih lebih nilai cost being the excess of the aggregate of the
agregat dari imbalan yang dialihkan dan jumlah consideration transferred and the amount
setiap KNP atas selisih jumlah dari aset recognized for NCI over the net identifiable assets
teridentifikasi yang diperoleh dan liabilitas yang acquired and liabilities assumed.
diambil alih.
Jika imbalan tersebut lebih rendah dari nilai wajar If this consideration is lower than the fair value of the
aset neto entitas anak yang diakuisisi, selisih net assets of the subsidiary acquired, the difference
tersebut diakui pada laba rugi sebagai keuntungan is recognized in profit or loss as gain on bargain
dari pembelian dengan diskon setelah sebelumnya purchase after previously assessing the
manajemen melakukan penilaian atas identifikasi identification and fair value measurement of the
dan nilai wajar dari aset yang diperoleh dan liabilitas acquired assets and the assumed liabilities.
yang diambil alih.
Persediaan Inventories
Persediaan dinyatakan sebesar nilai yang lebih Inventories are stated at the lower of cost or net
rendah antara biaya perolehan atau nilai realisasi realizable value. Cost is determined using the
neto. Biaya perolehan ditentukan dengan weighted-average method for crude palm oil, palm
menggunakan metode rata-rata tertimbang kernel and crude palm kernel oil meanwhile for
(weighted-average method) untuk persediaan fertilizers, spare parts and other inventories using
minyak kelapa sawit, inti kelapa sawit dan minyak the moving-average method.
inti kelapa sawit, sedangkan untuk persediaan
pupuk, suku cadang dan persediaan lainnya
menggunakan metode rata-rata bergerak (moving-
average method).
Nilai realisasi neto adalah estimasi harga penjualan Net realizable value is the estimated selling price in
dalam kegiatan usaha biasa dikurangi estimasi the ordinary course of business less the estimated
biaya penyelesaian dan estimasi biaya yang costs of completion and the estimated costs
diperlukan untuk membuat penjualan. necessary to make the sale.
Biaya yang dikeluarkan untuk setiap produk agar Costs incurred in bringing each product to its
berada pada lokasi dan kondisi siap untuk dijual present location and condition are accounted for as
dicatat sebagai berikut: follow:
i) Bahan baku, suku cadang dan bahan i) Raw materials, spare parts and factory
pembantu: harga pembelian; supplies: purchase cost;
ii) Barang jadi dan persediaan dalam proses: biaya ii) Finished goods and work in-process: cost of
bahan baku dan tenaga kerja langsung dan direct materials and labor and a proportion of
bagian proporsional dari beban overhead manufacturing overheads based on normal
berdasarkan kapasitas operasi normal namun operating capacity but excluding borrowing
tidak termasuk biaya pinjaman. costs.
Grup menetapkan penyisihan untuk nilai realisasi The Group provides allowance for net realizable
neto persediaan berdasarkan hasil penelaahan value of inventories based on periodic reviews of the
berkala atas kondisi fisik dan nilai realisasi neto physical conditions and net realizable values of the
persediaan. inventories.
25
Page 332
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Biaya Dibayar Dimuka dan Uang Muka Prepaid Expenses and Advances
Biaya dibayar dimuka diamortisasi dan dibebankan Prepaid expenses are amortized and charged to
pada operasi selama masa manfaatnya dengan operations over the periods benefited using the
metode garis lurus, dan disajikan sebagai aset straight-line method, and are presented as current
lancar atau aset tidak lancar sesuai sifatnya masing- asset or non-current asset based on their nature.
masing.
Biaya dibayar dimuka terutama terdiri dari sewa dan Prepaid expenses mainly consist of prepaid rent and
asuransi dibayar dimuka. insurance.
Uang muka terutama terdiri atas uang muka atas Advances mainly consist of advances for the
pembelian aset tetap, pupuk, suku cadang dan purchase of fixed assets, fertilizers, spare parts and
persediaan lainnya. other inventories.
Piutang Plasma Plasma Receivables
Entitas-entitas anak tertentu dalam Grup (secara Certain subsidiaries within the Group (collectively
bersama-sama disebut sebagai “Perusahaan Inti”), referred to as the “Nucleus Companies”), have
memiliki komitmen dengan beberapa Koperasi Unit commitments with several rural cooperatives (“KUD”
Desa (“KUD”) yang mewadahi petani plasma untuk or Koperasi Unit Desa) representing plasma farmers
mengembangkan perkebunan plasma sebagaimana to develop plantations as required by the Indonesian
diwajibkan oleh pemerintah Indonesia. Perusahaan government. The Nucleus Companies is to provide
Inti akan memberikan bimbingan dan berbagi guidance and sharing of knowledge in developing
pengetahuan dalam mengembangkan perkebunan the oil palm plasma plantations up to the productive
plasma kelapa sawit hingga tahap produktif. stage.
Pembiayaan atas pengembangan perkebunan The financing of these plasma plantations are
plasma ini diperoleh melalui pinjaman dari bank, mainly provided by the banks while the Nucleus
sedangkan Perusahaan Inti memberikan tambahan Companies provide additional temporary loans to
pinjaman sementara untuk membantu para petani help the plasma farmers repay the principal and
plasma membayar pokok pinjaman beserta bunga interest while the plasma plantations are not yet at
sementara perkebunan plasma belum mencapai productive stage. The Nucleus Companies provide
tahap produktif. Perusahaan Inti memberikan corporate guarantees to the related credit facilities
jaminan perusahaan (corporate guarantee) untuk provided by the banks. The plasma receivables
fasilitas pinjaman terkait yang diperoleh dari bank. presented in the consolidated statement of financial
Piutang plasma yang disajikan dalam laporan posisi position consist of accumulated development costs
keuangan konsolidasian terdiri atas akumulasi incurred and the funding provided by the Nucleus
biaya-biaya pengembangan yang terjadi dan Companies to the KUD or plasma farmers less the
pembiayaan yang diperoleh dari Perusahaan Inti funds received from banks on behalf of the KUD or
kepada KUD atau petani plasma dikurangi dana plasma farmers and accumulated impairment
yang diterima dari bank atas nama KUD atau petani losses.
plasma dan akumulasi kerugian penurunan nilai.
26
Page 333
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Piutang Plasma (lanjutan) Plasma Receivables (continued)
Piutang plasma juga termasuk pinjaman talangan Plasma receivables also include advances to
kredit untuk membayar bunga dan cicilan pinjaman plasma farmers for topping up the loan interest and
ke bank, pinjaman pupuk serta sarana produksi installment payments to banks and advances for
pertanian lainnya kepada petani. Pinjaman- fertilizers and other agricultural supplies. These
pinjaman ini akan ditagihkan kembali ke petani advances shall be reimbursed by the plasma
plasma. farmers.
Piutang plasma diklasifikasikan sebagai aset Plasma receivables are classified as financial assets
keuangan pada biaya perolehan diamortisasi sesuai at amortized cost under PSAK 109. Further
dengan PSAK 109. Kebijakan akuntansi lebih lanjut accounting policies on plasma receivables are
atas piutang plasma diungkapkan pada bagian disclosed in “Financial Instruments” section of this
“Instrumen Keuangan” dari Catatan ini. Note.
Aset Tetap Fixed Assets
Tanaman produktif Bearer plants
Tanaman produktif adalah tanaman hidup yang Bearer plants are living plants used in the production
digunakan dalam produksi atau penyediaan produk or supply of agricultural produce; are expected to
agrikultur; diharapkan untuk menghasilkan produk bear produce for more than one period; and have a
untuk jangka waktu lebih dari satu periode; dan remote likelihood of being sold as agricultural
sangat jarang dijual sebagai produk agrikultur, produce, except for incidental scrap sales.
kecuali untuk penjualan sisa hanya sesekali.
Tanaman produktif belum menghasilkan dinyatakan Immature bearer plants are recognized at cost,
sebesar biaya perolehan yang meliputi akumulasi which consist mainly of the accumulated cost of land
biaya persiapan lahan, penanaman bibit, clearing, planting, fertilizing and up-
pemupukan, pemeliharaan dan alokasi biaya tidak keeping/maintaining the plantations and allocations
langsung lainnya sampai dengan saat tanaman of indirect overhead costs up to the time the trees
yang bersangkutan dinyatakan menghasilkan dan become commercially productive and available for
dapat dipanen. Biaya-biaya tersebut juga termasuk harvest. Costs also include capitalized borrowing
kapitalisasi biaya pinjaman dan biaya-biaya lainnya costs and other charges incurred in connection with
yang terjadi sehubungan dengan pendanaan the financing of the development of immature bearer
pengembangan tanaman produktif belum plants.
menghasilkan.
Kapitalisasi beban pinjaman tersebut berakhir ketika Such capitalization of borrowing costs ceases when
pohon-pohon telah menghasilkan dan siap untuk the trees become commercially productive and
dipanen. Tanaman produktif belum menghasilkan available for harvest. Immature bearer plants are not
tidak diamortisasi. amortized.
27
Page 334
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Aset Tetap (lanjutan) Fixed Assets (continued)
Tanaman produktif (lanjutan) Bearer plants (continued)
Tanaman produktif belum menghasilkan Immature bearer plants are reclassified to mature
direklasifikasi menjadi tanaman produktif bearer plants when they are commercially
menghasilkan pada saat tanaman dinyatakan productive and available for harvest. In general, an
menghasilkan dan dapat dipanen. Secara umum, oil palm bearer plant takes about 3 to 4 years to
tanaman produktif kelapa sawit memerlukan waktu reach maturity from the time of planting the
sekitar 3 sampai dengan 4 tahun sejak penanaman seedlings to the field.
bibit di area perkebunan untuk menjadi tanaman
menghasilkan.
Tanaman produktif kelapa sawit telah menghasilkan Palm oil bearer plants is stated at cost, and is
dinyatakan sebesar biaya perolehan, dan depreciated using the straight-line method over their
disusutkan dengan menggunakan metode garis estimated useful lives of 25 years.
lurus dengan perkiraan umur manfaat selama
25 tahun.
Jumlah tercatat tanaman produktif direviu atas The carrying amounts of bearer plants are reviewed
penurunan nilai jika terdapat peristiwa atau for impairment when events or changes in
perubahan keadaan yang mengindikasikan bahwa circumstances indicate that their carrying values
jumlah tercatat mungkin tidak dapat seluruhnya may not be fully recoverable.
terealisasi.
Jumlah tercatat komponen dari suatu tanaman The carrying amount of an item of bearer plants is
produktif dihentikan pengakuannya pada saat derecognized upon disposal or when no future
dilepaskan atau saat sudah tidak ada lagi manfaat economic benefits are expected from its use or
ekonomi masa depan yang diharapkan dari disposal. Any gain or loss arising from the
penggunaan maupun pelepasannya. Keuntungan derecognition of the asset (calculated as the
atau kerugian yang timbul dari penghentian difference between the net disposal proceeds and
pengakuan tersebut (ditentukan sebesar selisih the carrying amount of the asset) is directly included
antara jumlah hasil pelepasan neto dan jumlah in the profit or loss of year the item is derecognized.
tercatatnya) dimasukkan ke dalam laba rugi pada
tahun penghentian pengakuan tersebut dilakukan.
Umur manfaat aset dan metode penyusutan The asset useful lives and depreciation method are
dievaluasi setiap akhir tahun pelaporan dan reviewed at the end of each reporting year and
disesuaikan secara prospektif jika dipandang perlu. adjusted prospectively if necessary.
Beban pemeliharaan tanaman produktif dibebankan Upkeep and maintenance costs of bearer plants are
pada laba rugi pada saat terjadinya. Beban taken to the profit or loss when they are incurred.
pemugaran dan penambahan dalam jumlah besar The cost of major renovation and restoration is
dikapitalisasi kepada jumlah tercatat aset terkait bila included in the carrying amount of the related asset
besar kemungkinan bagi Grup manfaat ekonomi when it is probable that future economic benefits in
masa depan menjadi lebih besar dari standar kinerja excess of the originally assessed standard of
awal yang ditetapkan sebelumnya dan disusutkan performance of the existing asset will flow to the
sepanjang sisa masa manfaat aset terkait. Group and is depreciated over the remaining useful
life of the related asset.
28
Page 335
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Aset Tetap (lanjutan) Fixed Assets (continued)
Aset tetap lainnya Other fixed assets
Aset tetap lainnya pada awalnya diakui sebesar All other fixed assets are initially recognized at cost,
biaya perolehan, yang terdiri atas harga perolehan which comprises their purchase price and any costs
dan biaya-biaya tambahan yang dapat diatribusikan directly attributable in 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. Biaya intended to be used. Cost of replacing part of fixed
untuk mengganti komponen dari aset tetap pada assets, which met the recognition criteria, is
saat penggantian, yang memenuhi kriteria recognized as part of cost.
pengakuan, diakui sebagai bagian dari biaya
perolehan.
Setelah pengakuan awal, aset tetap, selain tanah, Subsequent to initial recognition, fixed assets,
dinyatakan sebesar biaya perolehan dikurangi except land, are stated at cost less accumulated
akumulasi penyusutan dan kerugian penurunan depreciation and impairment losses.
nilai.
Penyusutan aset dimulai pada saat aset tersebut Depreciation of an asset is commenced when the
siap untuk digunakan sesuai maksud asset is available for use in the manner intended by
penggunaannya oleh Grup dan dihitung dengan the Group and is computed using the straight-line
menggunakan metode garis lurus berdasarkan method based on the estimated useful lives of the
estimasi masa manfaat ekonomis sebagai berikut: assets as follow:
Tahun/Years Tarif/Rate
Bangunan dan prasarana 10-20 5%-10% Buildings and infrastructures
Mesin dan peralatan 10 10% Machinery and equipment
Alat berat dan kendaraan 4 dan/and 8 25% dan/and 12,5% Heavy equipment and vehicles
Perabot dan peralatan kantor 4 25% Office furniture and fixtures
Jumlah tercatat aset ini direviu atas penurunan nilai The carrying amounts of these assets are reviewed
jika terdapat peristiwa atau perubahan keadaan for impairment when events or changes in
yang mengindikasikan bahwa jumlah tercatat circumstances indicate that their carrying values
mungkin tidak dapat seluruhnya terealisasi. may not be fully recoverable.
Jumlah tercatat komponen dari suatu aset The carrying amount of an item of these assets is
dihentikan pengakuannya pada saat dilepaskan derecognized upon disposal or when no future
atau saat sudah tidak ada lagi manfaat ekonomi economic benefits are expected from its use or
masa depan yang diharapkan dari penggunaan disposal. Any gain or loss arising from the
maupun pelepasannya. Keuntungan atau kerugian derecognition of the asset (calculated as the
yang timbul dari penghentian pengakuan tersebut difference between the net disposal proceeds and
(ditentukan sebesar selisih antara jumlah hasil the carrying amount of the asset) is directly included
pelepasan neto dan jumlah tercatatnya) dimasukkan in the profit or loss of year the item is derecognized.
ke dalam laba rugi pada tahun penghentian
pengakuan tersebut dilakukan.
Nilai residu, umur manfaat dan metode penyusutan The residual values, useful lives and depreciation
aset tetap dievaluasi setiap akhir tahun pelaporan method of fixed assets are reviewed at the end of
dan disesuaikan secara prospektif jika dipandang each reporting year and adjusted prospectively, if
perlu. necessary.
29
Page 336
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Aset Tetap (lanjutan) Fixed Assets (continued)
Aset tetap lainnya (lanjutan) Other fixed assets (continued)
Aset tetap dalam penyelesaian dinyatakan sebesar Constructions in progress are stated at cost, which
biaya perolehan yang meliputi, antara lain, biaya includes, among others, construction costs,
konstruksi, instalasi dan biaya-biaya lainnya instalation and other costs related to the
sehubungan dengan penyelesaian aset. Akumulasi construction of the assets. The accumulated cost
biaya tersebut akan direklasifikasi ke akun “Aset will be reclassified to the appropriate “Fixed Assets”
Tetap” yang bersangkutan pada saat aset tersebut account when the construction is completed and the
selesai dikerjakan dan siap digunakan. Aset tetap asset is ready for its intended use. Assets under
dalam penyelesaian tidak disusutkan sampai construction are not depreciated until they fulfill the
memenuhi syarat pengakuan sebagai aset tetap criteria for asset recognition as fixed assets as
seperti diungkapkan di atas. disclosed above.
Beban pemeliharaan dan perbaikan dibebankan Repairs and maintenance expenses are taken to the
pada laba rugi pada saat terjadinya. Beban profit or loss when they are incurred. The cost of
pemugaran dan penambahan dalam jumlah besar major renovation and restoration is included in the
dikapitalisasi kepada jumlah tercatat aset terkait bila carrying amount of the related asset when it is
besar kemungkinan bagi Grup manfaat ekonomi probable that future economic benefits in excess of
masa depan menjadi lebih besar dari standar kinerja the originally assessed standard of performance of
awal yang ditetapkan sebelumnya dan disusutkan the existing asset will flow to the Group and is
sepanjang sisa masa manfaat aset terkait. depreciated over the remaining useful life of the
related asset.
Tanah termasuk biaya pengurusan legal hak atas Land, including legal cost of land rights in the form
tanah dalam bentuk Hak Guna Usaha (“HGU”), Hak of Right to Cultivate (“Hak Guna Usaha” or “HGU”),
Guna Bangunan (“HGB”) dan Hak Pakai (“HP”) Right to Build (“Hak Guna Bangunan” or “HGB”) and
ketika tanah diperoleh pertama kali dinyatakan Right to Use (“Hak Pakai” or “HP”) when the land
sebesar biaya perolehan dan tidak diamortisasi rights were acquired initially, is stated at cost and not
karena manajemen berpendapat bahwa amortized as the management is of the opinion that
kemungkinan besar hak atas tanah tersebut dapat it is probable the titles of land rights can be
diperbaharui/diperpanjang pada saat masa renewed/extended upon expiration.
berlakunya selesai.
30
Page 337
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Aset Biologis Biological Assets
Aset biologis Grup terdiri dari produk agrikultur dari The Group’s biological assets comprise agriculture
tanaman produktif, yang terutama terdiri dari tandan produce of the bearer plants, which primarily
buah segar kelapa sawit (”TBS”). comprises oil palm’s fresh fruit bunches (“FFB”).
Aset biologis dinyatakan sebesar nilai wajar Biological assets are stated at fair value less costs
dikurangi biaya untuk menjual. Keuntungan atau to sell. Gains or losses arising on initial recognition
kerugian yang timbul pada pengakuan awal produk of agricultural produce at fair value less costs to sell
agrikultur pada nilai wajar dikurangi biaya untuk and from the change in fair value less costs to sell
menjual dan dari perubahan nilai wajar dikurangi of the biological assets at each reporting date are
biaya untuk menjual dari aset biologis pada setiap included in the profit or loss for the year in which they
tanggal pelaporan dimasukkan dalam laba rugi pada arise.
tahun terjadinya.
Nilai wajar dari produk agrikultur, termasuk produk The fair value of the agricultural produce, including
yang tumbuh dan sudah dipanen dari tanaman growing produce and harvested produce, of oil palm
produktif kelapa sawit ditentukan pada Level 2 bearer plants is determined at Level 2 by applying
dengan menerapkan estimasi volume produksi the estimated volume of the produce to the market
terhadap harga pasar yang berlaku pada tanggal price applicable at the reporting date. Costs to sell
pelaporan. Biaya untuk menjual adalah biaya are the incremental costs directly attributable to the
inkremental yang diatribusikan secara langsung disposal of an asset, excluding finance costs and
untuk pelepasan aset, tidak termasuk beban income taxes.
pembiayaan dan pajak penghasilan.
Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
Pada setiap akhir tahun pelaporan, Grup menilai At the end of each reporting year, the Group
apakah terdapat indikasi suatu aset mengalami assesses whether there is an indication that an
penurunan nilai. Jika terdapat indikasi tersebut atau asset may be impaired. If any such indication exists
pada saat pengujian penurunan nilai aset or when impairment testing for an asset is required,
diperlukan, maka Grup membuat estimasi jumlah the Group makes an estimate of the asset’s
terpulihkan aset tersebut. recoverable amount.
Jumlah terpulihkan yang ditentukan untuk aset An assets’ recoverable amount which is determined
individual adalah jumlah yang lebih tinggi antara nilai for an individual asset is the higher of an asset’s or
wajar aset atau unit penghasil kas (“UPK”) dikurangi cash generating unit (“CGU”)’s fair value less costs
biaya untuk menjual dengan nilai pakainya, kecuali to sell and its value in use, unless the asset does not
aset tersebut tidak menghasilkan arus kas masuk generate cash inflows that are largely independent
yang sebagian besar independen dari aset atau of those from other assets or group of assets.
kelompok aset lain.
Jika nilai tercatat aset atau UPK lebih besar Where the carrying value of an asset or CGU
daripada jumlah terpulihkannya, maka aset tersebut exceeds its recoverable amount, the asset is
dipertimbangkan mengalami penurunan nilai dan considered impaired and is written down to its
nilai tercatat aset diturunkan menjadi sebesar recoverable amount.
jumlah terpulihkannya.
31
Page 338
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Penurunan Nilai Aset Non-keuangan (lanjutan) Impairment of Non-financial Assets (continued)
Manajemen berpendapat bahwa tidak terdapat Management believes that there is no indication of
indikasi penurunan nilai aset tetap dan aset non- impairment in values of fixed assets and other non-
keuangan tidak lancar lainnya yang disajikan dalam current non-financial assets presented in the
laporan posisi keuangan konsolidasian pada tanggal consolidated statements of financial position as of
31 Desember 2025 dan 2024. December 31, 2025 and 2024.
Imbalan Kerja Employee Benefits
Grup mencatat penyisihan imbalan kerja untuk The Group makes provisions for employee benefits
memenuhi dan menutup imbalan minimum yang in order to meet and cover the minimum benefits
harus dibayar kepada karyawan-karyawan sesuai required to be paid to the qualified employees under
dengan peraturan yang berlaku. Penyisihan tersebut applicable regulation. The said provisions are
diestimasi berdasarkan perhitungan aktuaria estimated based on actuarial calculations using the
menggunakan metode “Projected Unit Credit”. “Projected Unit Credit” method.
Pengukuran kembali, terdiri atas keuntungan dan Re-measurements, comprising of actuarial gains
kerugian aktuarial, segera diakui pada laporan and losses, are recognized immediately in the
posisi keuangan konsolidasian dengan pengaruh consolidated statement of financial position with a
langsung didebit atau dikreditkan kepada saldo laba corresponding debit or credit to retained earnings
melalui PKL pada periode terjadinya. Pengukuran through OCI in the period in which they occur. Re-
kembali tidak direklasifikasi ke laba rugi pada measurements are not reclassified to profit or loss in
periode berikutnya. subsequent periods.
Biaya jasa lalu harus diakui sebagai beban pada Past service costs are recognized in profit or loss at
saat yang lebih awal antara: the earlier between:
• ketika program amandemen atau kurtailmen • the date of the plan amendment or curtailment,
terjadi; dan and
• ketika entitas mengakui biaya restrukturisasi • the date the Group recognizes related
atau imbalan terminasi terkait. restructuring costs.
Bunga neto dihitung dengan menerapkan tingkat Net interest is calculated by applying the discount
diskonto yang digunakan terhadap liabilitas imbalan rate to the net defined benefits liability. The Group
kerja. Grup mengakui perubahan berikut pada recognizes the following changes in the net defined
kewajiban obligasi neto pada akun “Beban Pokok benefit obligation under “Cost of Goods Sold” and
Penjualan” dan “Beban Umum dan Administrasi” “General and Administrative Expenses” as
pada laporan laba rugi dan penghasilan appropriate in the consolidated statement of profit
komprehensif lain konsolidasian: or loss and other comprehensive income:
• Biaya jasa terdiri atas biaya jasa kini, biaya jasa • Service costs comprising current service costs,
lalu, keuntungan atau kerugian atas past-service costs, gains or losses on
penyelesaian (curtailment) tidak rutin, dan curtailments and non-routine settlements, and
• Beban atau penghasilan bunga neto. • Net interest expense or income.
32
Page 339
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Pendapatan dari Kontrak dengan Pelanggan dan Revenue from Contracts with Customers and
Pengakuan Beban Recognition of Expenses
Grup adalah produsen dan penjual minyak kelapa The Group are producer and seller of crude palm oil,
sawit, inti kelapa sawit dan minyak inti kelapa sawit. palm kernels and crude palm kernel oil. Revenue
Pendapatan dari kontrak dengan pelanggan diakui from contracts with customers is recognized when
ketika pengendalian atas barang, terutama minyak control of the goods, primarily crude palm oil, palm
kelapa sawit, inti kelapa sawit dan minyak inti kelapa kernels and crude palm kernel oil are transferred to
sawit dialihkan kepada pelanggan pada suatu the customers at an amount that reflects the
jumlah yang mencerminkan imbalan yang consideration to which the Group expects to be
diharapkan Grup sebagai imbalan atas barang entitled in exchange for those goods or services. The
tersebut. Grup secara umum menyimpulkan bahwa Group has generally concluded that it is the principal
mereka adalah prinsipal dalam pengaturan in its revenue arrangements.
pendapatannya.
Piutang usaha merupakan hak Grup atas sejumlah Trade receivables represent the Group’s right to an
imbalan yang tidak bersyarat (yaitu, hanya amount of consideration that is unconditional
berlalunya waktu yang diperlukan sebelum (i.e., only the passage of time is required before
pembayaran imbalan jatuh tempo). Lihat kebijakan payment of the consideration is due). Refer to
akuntansi aset keuangan di bagian Instrumen accounting policies of financial assets in Financial
Keuangan mengenai pengakuan awal dan instruments section regarding initial recognition and
pengukuran selanjutnya. subsequent measurement.
Jika pelanggan membayar imbalan sebelum Grup If a customer pays consideration before the Group
mengalihkan barang atau jasa kepada pelanggan, transfers goods or services to the customer,
liabilitas kontrak diakui pada saat pembayaran a contract liability is recognized when the payment
dilakukan atau pembayaran jatuh tempo (mana is made or the payment is due (whichever is earlier).
yang lebih awal). Liabilitas kontrak diakui sebagai Contract liabilities are recognized as revenue when
pendapatan pada saat Grup memenuhi the Group fulfills its obligation under the contract.
pelaksanaan kontrak.
Penghasilan/Beban Bunga Interest Income/Expense
Untuk semua instrumen keuangan yang diukur pada For all financial instruments measured at amortized
biaya perolehan diamortisasi, penghasilan atau cost, interest income or expense is recorded using
beban bunga dicatat dengan menggunakan metode the EIR, which is the rate that exactly discounts the
SBE, yaitu suku bunga yang secara tepat estimated future cash payments or receipts over the
mendiskontokan estimasi pembayaran atau expected life of the financial instrument or a shorter
penerimaan kas di masa yang akan datang selama period, where appropriate, to the net carrying
perkiraan umur dari instrumen keuangan, atau jika amount of the financial asset or liability.
lebih tepat, digunakan periode yang lebih singkat,
untuk nilai tercatat neto dari aset keuangan atau
liabilitas keuangan.
Beban Expenses
Beban diakui pada saat terjadinya (asas akrual). Expenses are recognized when they are incurred
(accrual basis).
33
Page 340
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Transaksi dan Saldo dalam Mata Uang Asing Foreign Currency Transactions and Balances
Mata uang pelaporan yang digunakan pada laporan The reporting currency used in the consolidated
keuangan konsoidasian adalah Rupiah, yang juga financial statements is Indonesian Rupiah, which is
merupakan mata uang fungsional Grup. also the Group’s functional currency.
Tiap entitas dalam Grup menentukan mata uang Each entity in the Group determines its own
fungsionalnya masing-masing dan mengukur functional currency and measures its transactions
transaksi serta saldo-saldo laporan keuangannya and financial statement balances in their respective
dalam mata uang fungsional tersebut. functional currency.
Transaksi dalam mata uang asing dicatat ke dalam Transactions involving foreign currencies are
Rupiah berdasarkan kurs yang berlaku pada saat recorded in Rupiah at the rates of exchange
transaksi dilakukan. Pada tanggal pelaporan, aset prevailing at the time the transactions are made. At
dan liabilitas moneter dalam mata uang asing the reporting date, monetary assets and liabilities
dijabarkan sesuai dengan rata-rata kurs jual dan beli denominated in foreign currencies are adjusted to
yang diterbitkan oleh Bank Indonesia pada tanggal reflect the average of the selling and buying rates of
transaksi perbankan terakhir untuk tahun yang exchange prevailing at the last banking transaction
bersangkutan, dan laba atau rugi kurs yang timbul, date of the year, as published by Bank Indonesia,
dikreditkan atau dibebankan pada operasi tahun and any resulting gains or losses are credited or
bersangkutan, kecuali selisih kurs yang berasal dari charged to operations of the current year, except for
pinjaman dalam mata uang asing sepanjang selisih exchange differences arising from foreign currency
kurs tersebut diperlakukan sebagai penyesuaian atas borrowing to the extent that they are regarded as an
biaya bunga yang diperoleh dalam rangka adjustment to interest cost obtained to finance the
pembiayaan pengembangan tanaman belum development of the immature plantations and land
menghasilkan dan pembukaan lahan dimana clearing which are capitalized to the cost of the said
dikapitalisasi ke dalam biaya perolehan masing- assets.
masing aset yang bersangkutan.
Pada tanggal 31 Desember 2025, nilai tukar yang As of December 31, 2025, the rate of exchange
digunakan untuk Dolar Amerika Serikat (Dolar AS) used for United States Dollar (US Dollar) was
sebesar Rp16.782 (2024: Rp16.162). Rp16,782 (2024: Rp16,162).
Transaksi dalam mata uang asing selain Dolar AS Transactions in foreign currencies other than
adalah tidak signifikan. US Dollar are not significant.
Sewa Leases
Grup menilai pada saat insepsi kontrak apabila The Group assesses at contract inception whether
kontrak tersebut adalah, atau mengandung, sewa. a contract is, or contains, a lease. That is, if the
Yaitu, bila kontrak tersebut memberikan hak untuk contract conveys the right to control the use of an
mengendalikan penggunaan aset identifikasian identified asset for a period of time in exchange for
selama suatu jangka waktu untuk dipertukarkan consideration.
dengan imbalan.
Grup sebagai penyewa Group as a lessee
Grup menerapkan pendekatan pengakuan dan The Group applies a single recognition and
pengukuran tunggal untuk semua sewa, kecuali measurement approach for all leases, except for
untuk sewa jangka-pendek dan sewa yang aset short-term leases and leases of low-value assets.
pendasarnya bernilai-rendah. Grup mengakui The Group recognizes lease liabilities to make lease
liabilitas sewa untuk melakukan pembayaran sewa payments and right-of-use assets representing the
dan aset hak-guna yang mewakili hak untuk right to use the underlying assets.
menggunakan aset pendasar.
34
Page 341
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Sewa (lanjutan) Leases (continued)
Grup sebagai penyewa (lanjutan) Group as a lessee (continued)
Aset hak-guna Right-of-use assets
Grup mengakui aset hak-guna pada tanggal The Group recognizes right-of-use assets at the
permulaan sewa (yaitu tanggal aset pendasar commencement date of the lease (i.e., the date the
tersedia untuk digunakan). Aset hak-guna diukur underlying asset is available for use). Right-of-use
pada harga perolehan, dikurangi akumulasi assets are measured at cost, less any accumulated
penyusutan dan penurunan nilai, serta disesuaikan depreciation and impairment losses, and adjusted
dengan pengukuran kembali liabilitas sewa. Biaya for any remeasurement of lease liabilities. The cost
perolehan aset hak-guna mencakup jumlah liabilitas of right-of-use assets includes the amount of lease
sewa yang diakui, biaya langsung awal yang terjadi, liabilities recognized, initial direct costs incurred,
dan pembayaran sewa yang dilakukan pada atau and lease payments made at or before the
sebelum tanggal permulaan dikurangi setiap insentif commencement date less any lease incentives
sewa yang diterima. Aset hak-guna disusutkan received. Right-of-use assets are depreciated on
dengan metode garis lurus selama periode yang lebih a straight-line basis over the shorter of the lease
pendek antara sewa dan estimasi masa manfaat term and the estimated useful lives of the assets, as
aset, sebagai berikut: follows:
Tahun/Years
Bangunan 2 – 10 Buildings
Alat berat dan kendaraan 2–5 Heavy equipment and vehicles
Mesin dan peralatan 2–5 Machinery and equipment
Jika kepemilikan aset pendasar sewa beralih ke Grup If ownership of the leased asset transfers to the
pada akhir masa sewa atau biaya perolehan aset Group at the end of the lease term or the cost
hak-guna merefleksikan Grup akan mengeksekusi reflects the exercise of a purchase option,
opsi beli, maka penyusutan aset hak-guna dihitung depreciation is calculated using the estimated
menggunakan estimasi masa manfaat aset. Aset useful life of the asset.The right-of-use assets are
hak-guna juga dievaluasi untuk penurunan nilai. also assessed for impairment.
Liabilitas Sewa Lease Liabilities
Pada tanggal permulaan sewa, Grup mengakui At the commencement date of the lease, the Group
liabilitas sewa yang diukur pada nilai kini pembayaran recognizes lease liabilities measured at the present
sewa yang harus dilakukan selama masa sewa. value of lease payments to be made over the lease
term.
Pembayaran sewa juga mencakup harga The lease payments also include the exercise price
pelaksanaan dari opsi beli yang secara wajar pasti of a purchase option reasonably certain to be
dilaksanakan oleh Grup dan pembayaran pinalti exercised by the Group and payments of penalties
untuk mengakhiri sewa, jika masa sewa for terminating the lease, if the lease term reflects
merefleksikan adanya opsi dapat mengakhiri sewa. exercising the option to terminate. Variable lease
Pembayaran sewa variabel yang tidak bergantung payments that do not depend on an index or a rate
pada indeks atau tarif diakui sebagai beban pada are recognized as expenses in the period in which
periode terjadinya peristiwa atau kondisi yang the event or condition that triggers the payment
memicu terjadinya pembayaran tersebut. occurs.
35
Page 342
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Sewa (lanjutan) Leases (continued)
Grup sebagai penyewa (lanjutan) Group as a lessee (continued)
Liabilitas Sewa (lanjutan) Lease Liabilities (continued)
Dalam menghitung nilai kini pembayaran sewa, Grup In calculating the present value of lease payments,
menggunakan Suku Bunga Pinjaman Inkremental the Group uses its Incremental Borrowing Rate
(“SBPI”) pada tanggal permulaan sewa karena suku (“IBR”) at the lease commencement date because
bunga implisit dalam sewa tidak dapat langsung the interest rate implicit in the lease is not readily
ditentukan. Setelah tanggal permulaan, jumlah determinable. After the commencement date, the
kewajiban sewa ditingkatkan untuk mencerminkan amount of lease liabilities is increased to reflect the
akresi bunga (atas efek diskonto) dan dikurangi untuk accretion of interest and reduced for the lease
pembayaran sewa yang dilakukan. Selain itu, nilai payments made. In addition, the carrying amount of
tercatat liabilitas sewa diukur kembali jika terdapat lease liabilities is remeasured if there is a
modifikasi, perubahan masa sewa, perubahan modification, a change in the lease term, a change
pembayaran sewa, atau perubahan penilaian atas in the lease payments or a change in the
opsi untuk membeli aset pendasar. assessment of an option to purchase the underlying
asset.
Sewa Jangka Pendek dan Sewa atas Aset Bernilai Short-term Leases and Leases of Low-value Assets
Rendah
Grup menerapkan pengecualian pengakuan sewa The Group applies the short-term lease recognition
jangka pendek untuk sewa yang jangka waktu exemption to its short-term leases (i.e., those leases
sewanya pendek (yaitu, sewa yang memiliki jangka that have a lease term of 12 months or less from the
waktu sewa 12 bulan atau kurang dari tanggal commencement date and do not contain a purchase
permulaan dan tidak memiliki opsi beli). Grup juga option). The Group also applies the lease of low-
menerapkan pengecualian pengakuan sewa dengan value assets recognition exemption to leases that
aset bernilai rendah untuk sewa yang aset are considered to be low value. Lease payments on
pendasarnya dianggap bernilai rendah. Pembayaran short-term leases and leases of low-value
sewa untuk sewa jangka pendek dan sewa dari aset underlying assets are recognized as expense on a
bernilai rendah diakui sebagai beban dengan metode straight-line basis over the lease term.
garis lurus selama masa sewa.
Perpajakan Taxation
Pajak Kini Current Tax
Aset dan liabilitas pajak kini diukur sebesar jumlah Current income tax assets and liabilities are
yang diharapkan dapat direstitusi dari atau measured at the amount expected to be recovered
dibayarkan kepada otoritas perpajakan. Tarif pajak from or paid to the taxation authority. The tax rates
dan peraturan pajak yang digunakan untuk and tax laws used to compute the amount are those
menghitung jumlah tersebut adalah yang telah that are enacted or substantively enacted at the
berlaku atau secara substantif telah berlaku pada reporting date in the countries where the Group
tanggal pelaporan di negara tempat Grup beroperasi operates and generates taxable income.
dan menghasilkan pendapatan kena pajak.
Bunga dan denda disajikan sebagai bagian dari Interests and penalties are presented as part of
penghasilan atau beban operasi lain karena tidak other operating income or expenses since they are
dianggap sebagai bagian dari beban pajak not considered as part of the income tax expense.
penghasilan.
36
Page 343
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Perpajakan (lanjutan) Taxation (continued)
Pajak Tangguhan Deferred Tax
Pajak tangguhan diakui dengan menggunakan Deferred tax is provided using the liability method on
metode liabilitas atas perbedaan temporer pada temporary differences at the reporting date between
tanggal pelaporan antara dasar pengenaan pajak the tax bases of assets and liabilities and their
dari aset dan liabilitas dan jumlah tercatatnya untuk carrying amounts for financial reporting purposes at
tujuan pelaporan keuangan pada tanggal pelaporan. the reporting date.
Liabilitas pajak tangguhan diakui untuk semua Deferred tax liabilities are recognized for all taxable
perbedaan temporer yang kena pajak, kecuali: temporary differences, except:
i. liabilitas pajak tangguhan yang terjadi dari i. when the deferred tax liability arises from the
pengakuan awal goodwill atau dari aset atau initial recognition of goodwill or an asset or
liabilitas dari transaksi yang bukan transaksi liability in a transaction that is not a business
kombinasi bisnis, dan pada waktu transaksi combination and, at the time of the transaction,
tidak mempengaruhi laba akuntansi dan laba affects neither the accounting profit nor taxable
kena pajak/rugi pajak; profit or loss;
ii. dari perbedaan temporer kena pajak atas ii. in respect of taxable temporary differences
investasi pada entitas anak, yang saat associated with investments in subsidiaries,
pembalikannya dapat dikendalikan dan besar when the timing of the reversal of the temporary
kemungkinannya bahwa beda temporer itu tidak differences can be controlled and it is probable
akan dibalik dalam waktu dekat. that the temporary differences will not reverse in
the foreseeable future.
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all deductible
perbedaan temporer yang dapat dikurangkan dan temporary differences and carry forward of unused
akumulasi rugi pajak belum dikompensasi, bila tax losses, to the extent that it is probable that
kemungkinan besar laba kena pajak akan tersedia taxable profits will be available against which
sehingga perbedaan temporer dapat dikurangkan deductible temporary differences, and the carry
tersebut, dan rugi pajak belum dikompensasi, dapat forward of unused tax losses can be utilized, except:
dimanfaatkan, kecuali:
i. jika aset pajak tangguhan timbul dari i. where the deferred tax asset relating to the
pengakuan awal aset atau liabilitas dalam deductible temporary difference arises from the
transaksi yang bukan transaksi kombinasi bisnis initial recognition of an asset or liability in a
dan tidak mempengaruhi laba akuntansi transaction that is not a business combination
maupun laba kena pajak/rugi pajak; atau and, at the time of the transaction, affects
neither the accounting profit nor taxable profit or
loss; or
ii. dari perbedaan temporer yang dapat ii. in respect of deductible temporary differences
dikurangkan atas investasi pada entitas anak, associated with investments in subsidiaries,
aset pajak tangguhan hanya diakui bila besar deferred tax assets are recognized only to the
kemungkinannya bahwa beda temporer itu tidak extent that it is probable that the temporary
akan dibalik dalam waktu dekat dan laba kena differences will reverse in the foreseeable future
pajak dapat dikompensasi dengan beda and taxable profit will be available against which
temporer tersebut. the temporary differences can be utilized.
37
Page 344
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Perpajakan (lanjutan) Taxation (continued)
Pajak Tangguhan (lanjutan) Deferred Tax (continued)
Jumlah tercatat aset pajak tangguhan ditelaah pada The carrying amount of a deferred tax asset is
setiap tanggal pelaporan dan diturunkan apabila reviewed at each reporting date and reduced to the
laba kena pajak mungkin tidak memadai untuk extent that it is no longer probable that sufficient
mengkompensasi sebagian atau semua manfaat taxable profit will be available to allow all or part of
aset pajak tangguhan. Aset pajak tangguhan yang the benefit of that deferred tax asset to be utilized.
tidak diakui ditinjau ulang pada setiap tanggal Unrecognized deferred tax assets are reassessed at
pelaporan dan akan diakui apabila besar each reporting date and are recognized to the extent
kemungkinan bahwa laba kena pajak pada masa that it has become probable that future taxable profit
yang akan datang akan tersedia untuk will allow the deferred tax assets to be recovered.
pemulihannya.
Aset dan liabilitas pajak tangguhan diukur dengan Deferred tax assets and liabilities are measured at
menggunakan tarif pajak yang diperkirakan akan the tax rates that are expected to apply to the year
berlaku pada tahun saat aset dipulihkan atau when the asset is realized or the liability is settled,
liabilitas diselesaikan berdasarkan tarif pajak dan based on tax rates and tax laws that have been
peraturan pajak yang telah berlaku atau yang secara enacted or substantively enacted as at the reporting
substantif telah berlaku pada tanggal pelaporan. date.
Pajak tangguhan terkait dengan pos-pos yang Deferred tax relating to items recognized outside
diakui di luar laba rugi diakui di luar laba rugi. Item profit or loss is recognized outside profit or loss.
pajak tangguhan diakui sesuai dengan transaksi Deferred tax items are recognized in correlation to
yang mendasarinya baik di PKL maupun secara the underlying transaction either in OCI or directly in
langsung di ekuitas. equity.
Grup melakukan saling hapus aset pajak tangguhan The Group offsets deferred tax assets and deferred
dan liabilitas pajak tangguhan jika dan hanya jika tax liabilities if and only if it has a legally enforceable
memiliki hak yang berkekuatan hukum untuk saling right to set off current tax assets and current tax
hapus aset pajak kini dan liabilitas pajak kini dan liabilities and the deferred tax assets and deferred
aset pajak tangguhan dan liabilitas pajak tangguhan tax liabilities relate to income taxes levied by the
terkait dengan pajak penghasilan yang dikenakan same taxation authority on either the same taxable
oleh otoritas perpajakan yang sama atas baik entitas entity or different taxable entities which intend either
kena pajak yang sama atau entitas kena pajak yang to settle current tax liabilities and assets on a net
berbeda yang bermaksud untuk menyelesaikan basis, or to realise the assets and settle the liabilities
liabilitas dan aset pajak kini secara neto, atau untuk simultaneously, in each future period in which
merealisasikan aset dan menyelesaikan liabilitas significant amounts of deferred tax liabilities or
secara bersamaan, pada setiap periode masa assets are expected to be settled or recovered.
depan di mana jumlah liabilitas atau aset pajak
tangguhan yang signifikan diharapkan untuk
diselesaikan atau dipulihkan.
Sebagai tanggapan terhadap penerapan Pilar Dua In response to the implementation of the
Organisasi untuk Kerja Sama dan Pembangunan Organisation for Economic Co-operation and
Ekonomi (Organisation for Economic Co-Operation Development (“OECD”) Pillar Two framework, on
and Development atau “OECD”), pada tanggal 31 December 31, 2024, Indonesian Government
Desember 2024, Pemerintah Indonesia implemented Pillar Two framework through Ministry
menerapkan kerangka Pilar Dua melalui Peraturan of Finance Regulation No. 136/2024 (PMK
Menteri Keuangan No. 136/2024 (PMK 136/2024). 136/2024). The Pillar Two model rules as
Aturan model Pilar Dua sebagaimana diterapkan implemented under PMK 136/2024 will take effect
dalam PMK 136/2024 akan berlaku untuk tahun for fiscal years beginning on or after January 1,
fiskal yang dimulai pada atau setelah tanggal 2025.
1 Januari 2025.
38
Page 345
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Perpajakan (lanjutan) Taxation (continued)
Pajak Tangguhan (lanjutan) Deferred Tax (continued)
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2024, the Group
31 Desember 2024, Grup telah menerapkan has applied amendments to PSAK 212: Income
amandemen PSAK 212: Pajak Penghasilan, yang Taxes, which provide mandatory temporary
memberikan pengecualian wajib sementara dari exception from recognizing or disclosing deferred
pengakuan atau pengungkapan pajak tangguhan taxes related to Pillar Two.
terkait Pilar Dua.
Pajak Pertambahan Nilai (“PPN”) Value Added Tax (“VAT”)
Pendapatan, beban-beban dan aset-aset diakui Revenue, expenses and assets are recognized net
neto atas jumlah PPN kecuali: of the amount of VAT except:
i) PPN yang muncul dari pembelian aset atau jasa i) where the VAT incurred on a purchase of
yang tidak dapat dikreditkan, yang dalam hal ini assets or services is not recoverable, in which
PPN diakui sebagai bagian dari biaya perolehan case the VAT is recognized as part of the cost
aset atau sebagai bagian dari item beban- of acquisition of the asset or as part of the
beban yang diterapkan; dan expense item as applicable; and
ii) Piutang dan utang yang disajikan termasuk ii) Receivables and payables are stated with the
dengan jumlah PPN. amount of VAT included.
Jumlah PPN neto yang diajukan untuk direstitusi, The net amount of VAT which is claimed for
atau terutang kepada, kantor pajak termasuk restitution from, or payable to, the taxation
sebagai bagian dari aset atau liabilitas pada laporan authorities is included as part of assets or liabilities
posisi keuangan konsolidasian. in the consolidated statement of financial position.
Pajak Final Final Tax
Sesuai peraturan perpajakan di Indonesia, pajak In accordance with the tax regulation in Indonesia,
final dikenakan atas nilai bruto transaksi, dan tetap final tax is applied to the gross value of transactions,
dikenakan walaupun atas transaksi tersebut pelaku even when the parties carrying the transaction
transaksi mengalami kerugian. recognizing losses.
Pajak final tidak termasuk dalam lingkup yang diatur Final tax is scoped out from PSAK 212: Income Tax.
oleh PSAK 212: Pajak Penghasilan.
Laba per Saham Earnings per Share
Laba per saham dihitung berdasarkan rata-rata Earnings per share is computed based on the
tertimbang jumlah saham yang beredar selama weighted average number of issued and fully paid
periode yang bersangkutan. shares during the period.
Perusahaan tidak mempunyai efek berpotensi saham The Company has no outstanding dilutive potential
biasa yang bersifat dilutif pada tanggal ordinary shares as of December 31, 2025.
31 Desember 2025.
39
Page 346
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian Grup The preparation of the Group’s consolidated
mengharuskan manajemen untuk membuat financial statements requires management to make
pertimbangan, estimasi dan asumsi yang judgments, estimates and assumptions that affect
mempengaruhi jumlah yang dilaporkan dari the reported amounts of revenues, expenses,
pendapatan, beban, aset dan liabilitas, pada akhir assets and liabilities, at the end of the reporting
periode pelaporan. Ketidakpastian mengenai period. Uncertainty about these assumptions and
asumsi dan estimasi tersebut dapat mengakibatkan estimates could result in outcomes that require
penyesuaian material terhadap nilai tercatat aset a material adjustment to the carrying amount of the
dan liabilitas dalam periode pelaporan berikutnya. asset and liability affected in future periods.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi Grup in the process of applying the Group’s accounting
yang memiliki pengaruh paling signifikan atas policies that have the most significant effects on the
jumlah yang diakui dalam laporan keuangan amounts recognized in the consolidated financial
konsolidasian: statements:
Perpajakan Taxes
Ketidakpastian atas interpretasi dari peraturan pajak Uncertainties exist with respect to the interpretation
yang kompleks, perubahan peraturan pajak dan of complex tax regulations, changes in tax laws, and
jumlah dan timbulnya penghasilan kena pajak di the amount and timing of future taxable income,
masa depan, dapat menyebabkan penyesuaian di could necessitate future adjustments to tax income
masa depan atas penghasilan dan beban pajak and expense already recorded. Judgment is also
yang telah dicatat. Pertimbangan juga dilakukan involved in determining the provision for corporate
dalam menentukan penyisihan atas pajak income tax. There are certain transactions and
penghasilan badan. Terdapat transaksi dan computation for which the ultimate tax determination
perhitungan tertentu yang penentuan pajak akhirnya is uncertain during the ordinary course of business.
adalah tidak pasti sepanjang kegiatan usaha Further details regarding taxation are disclosed in
normal. Penjelasan lebih rinci mengenai perpajakan Note 11.
diungkapkan dalam Catatan 11.
Tagihan dan Keberatan atas Hasil Pemeriksaan Claims for Tax Refund and Tax Assessment Under
Pajak Appeal
Berdasarkan peraturan perpajakan yang berlaku Based on the tax regulations currently enacted, the
saat ini, manajemen mempertimbangkan apakah management judged if the amounts recorded under
jumlah yang tercatat dalam akun di atas dapat the above account are recoverable and refundable
dipulihkan dan direstitusi oleh Kantor Pajak. by the Tax Office. Further explanations regarding
Penjelasan lebih lanjut atas akun ini akan this account are disclosed in Note 11.
diungkapkan pada Catatan 11.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada tanggal pelaporan other key sources of estimation uncertainty at the
yang memiliki risiko signifikan bagi penyesuaian reporting date that have a significant risk of causing
yang material terhadap nilai tercatat aset dan a material adjustment to the carrying amounts of
liabilitas untuk tahun berikutnya diungkapkan di assets and liabilities within the next financial year
bawah ini. Grup mendasarkan asumsi dan estimasi are disclosed below. The Group based its
pada parameter yang tersedia pada saat laporan assumptions and estimates on parameters available
keuangan konsolidasian disusun. Asumsi dan when the consolidated financial statements were
situasi mengenai perkembangan masa depan prepared. Existing circumstances and assumptions
mungkin berubah akibat perubahan pasar atau about future developments may change due to
situasi di luar kendali Grup. Perubahan tersebut market changes or circumstances arising beyond
dicerminkan dalam asumsi terkait pada saat the control of the Group. Such changes are reflected
terjadinya. in the assumptions when they occur.
40
Page 347
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Penyisihan atas Penurunan Nilai Piutang Plasma Allowance for Impairment of Plasma Receivables
Seperti diungkapkan dalam Catatan 2, piutang As discussed in Note 2, plasma receivables
plasma merupakan biaya-biaya yang dikeluarkan represents disbursements made for the costs to
untuk pengembangan perkebunan plasma. Grup develop plasma plantations. The Group estimates
menetapkan estimasi penyisihan penurunan nilai allowance for impairment of plasma receivables
piutang plasma dengan menggunakan pendekatan using general approach of ECL as these receivables
umum KKE karena piutang ini mengandung contain significant financing component.
komponen pembiayaan yang signifikan.
Jika belum ada peningkatan risiko kredit yang When there has not been significant increase in
signifikan sejak awal kontrak, penyisihan didasarkan credit risk since origination, the allowance is based
pada KKE 12 bulan. Grup menetapkan piutang dari on the 12-months’ ECL. The Group primarily
masing-masing proyek plasma mengalami determined a receivable from individual plasma
peningkatan risiko kredit yang signifikan ketika biaya project has significant increase in credit risk when
pengembangan aktual per hektar melebihi biaya the actual development cost per hectare is
pengembangan per hektar yang disepakati dalam exceeding the agreed development cost per hectare
perjanjian kredit antara koperasi dan kreditur. Pada as stated in the credit agreement between the
titik ini, Grup menetapkan estimasi kerugian cooperatives and the creditor. At this point, the
penurunan nilai menggunakan KKE sepanjang Group estimates the impairment loss using lifetime
umurnya. ECLs.
Grup menghitung KKE sepanjang umurnya The Group calculates lifetime ECL based on the
berdasarkan perkiraan kekurangan kas, expected cash shortfalls, discounted at an
didiskontokan dengan perkiraan SBE awal. approximation of the original EIR. A cash shortfall is
Kekurangan kas adalah selisih antara arus kas yang the difference between the cash flows that are due
menjadi hak Grup sesuai kontrak dan arus kas yang to the Group in accordance with the contract and the
diharapkan akan diterima Grup, yang diestimasi cash flows that the Group expects to receive, which
berdasarkan pendapatan dari perkebunan plasma is estimated based on the revenues from the plasma
dikurangi biaya penjualan dan pembayaran pokok plantations deducted with the costs of sales and
dan bunga ke bank. principal and interest payments to the bank.
Input utama yang digunakan untuk estimasi ini The key inputs applied for this estimation are the
adalah harga jual TBS, hasil produksi perkebunan selling price of FFB, production yield of the plasma
plasma, biaya produksi dan tingkat inflasi. plantations, production costs and inflation rate.
Penyisihan ini dievaluasi ulang dan disesuaikan These provisions are re-evaluated and adjusted as
dengan tambahan informasi yang diterima pada additional information is received at each reporting
setiap tanggal pelaporan. date.
Nilai tercatat atas piutang plasma Grup sebelum The carrying amount of the Group’s plasma
penyisihan penurunan nilai pada tanggal receivables before allowance for impairment as of
31 Desember 2025 adalah sebesar Rp265.939.693 December 31, 2025 was Rp265,939,693 (2024:
(2024: Rp233.148.233). Penjelasan lebih rinci atas Rp233,148,233). Further details on plasma
piutang plasma diungkapkan dalam Catatan 7. receivables are disclosed in Note 7.
41
Page 348
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
Rincian kas dan setara kas adalah sebagai berikut: The details of cash and cash equivalents are as
follows:
2025 2024
Kas 775.488 966.330 Cash on hand
Bank Cash in banks
Rekening Rupiah Rupiah accounts
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
("Bank Mandiri") 77.433.555 188.857.237 ("Bank Mandiri")
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk ("BNI") 11.042.478 8.729.299 (Persero) Tbk ("BNI")
Lain-lain 32.671 110.697 Others
Rekening Dolar AS US Dollar accounts
Lain-lain 256.811 229.137 Others
Sub-total 88.765.515 197.926.370 Sub-total
Deposito berjangka Time deposits
Rupiah Rupiah
Bank Mandiri 202.123.125 280.000.000 Bank Mandiri
BNI 42.000.000 7.000.000 BNI
Dolar AS US Dollar
Bank Mandiri 721.626 694.966 Bank Mandiri
Sub-total 244.844.751 287.694.966 Sub-total
Total 334.385.754 486.587.666 Total
Suku bunga tahunan atas deposito berjangka Time deposits earned interest at the following
adalah: ranges of annual rates:
2025 2024
Rupiah 1,90%-6,25% 2,10%-6,00% Rupiah
Dolar AS 0,75% 0,75% US Dollar
42
Page 349
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PERSEDIAAN 5. INVENTORIES
Rincian persediaan adalah sebagai berikut: The details of inventories are as follows:
2025 2024
Minyak dan inti kelapa sawit, Crude palm oil and palm kernel,
pada biaya perolehan (Catatan 16) 369.907.643 380.903.208 at cost (Note 16)
Pupuk, pada biaya perolehan atau Fertilizers, at cost or net
nilai realisasi neto 81.107.050 70.113.627 realizable value
Suku cadang dan persediaan lainnya,
pada biaya perolehan 82.193.606 72.733.232 Spare parts and others, at cost
Total 533.208.299 523.750.067 Total
Analisis mutasi saldo penyisihan atas nilai realisasi An analysis of the movements in the balance of
neto persediaan adalah sebagai berikut: allowance for net realizable value of inventories are
as follows:
2025 2024
Saldo awal 68.292 68.292 Beginning balance
Saldo akhir 68.292 68.292 Ending balance
Berdasarkan hasil penelaahan terhadap harga Based on a review of the market prices and physical
pasar dan kondisi fisik dari persediaan pada tanggal conditions of the inventories at the reporting dates,
pelaporan, manajemen Grup berkeyakinan bahwa the Group’s management believes that the
penyisihan atas nilai realisasi neto persediaan di allowance for net realizable value of inventories is
atas cukup untuk menutup kemungkinan kerugian sufficient to cover possible losses from impairment
dari penurunan nilai persediaan tersebut. of such inventories.
Untuk tahun yang berakhir pada tanggal For the year ended December 31, 2025 and 2024,
31 Desember 2025 dan 2024, biaya persediaan the cost of inventories recognized as expense and
yang diakui sebagai beban dan disajikan sebagai presented as part of “Cost of Goods Sold”
bagian dari akun “Beban Pokok Penjualan” account amounted to Rp2,422,623,564 and
masing-masing sebesar Rp2.422.623.564 dan Rp2,096,118,107.
Rp2.096.118.107.
Pada tanggal 31 Desember 2025, persediaan Grup As of December 31, 2025, the Group’s inventories
telah diasuransikan terhadap risiko kerugian atas were covered by insurance against the risk of loss
bencana alam, kebakaran, sabotase dan perusakan due to natural disaster, fire, sabotage and vandalism
berdasarkan suatu paket polis tertentu dengan under a certain policy package coverage amounting
jumlah pertanggungan sebesar Rp104.900.648 to Rp104,900,648 (2024: Rp90,835,000).
(2024: Rp90.835.000). Manajemen berpendapat Management believes that the insurance coverage
bahwa nilai pertanggungan tersebut cukup untuk is adequate to cover possible losses that may arise
menutup kemungkinan kerugian atas risiko tersebut. from such risk.
Pada tanggal 31 Desember 2024, beberapa As of December 31, 2024, certain inventories of the
persediaan Grup digunakan sebagai jaminan atas Group are pledged as collateral to short-term bank
utang bank jangka pendek yang diperoleh dari Bank loan obtained from Bank Mandiri (Note 12).
Mandiri (Catatan 12).
43
Page 350
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. ASET BIOLOGIS 6. BIOLOGICAL ASSETS
Aset biologis terdiri dari produk agrikultur yang belum Biological assets consist of growing agriculture
dipanen pada tanaman produktif kelapa sawit. produce on the oil palm bearer plants.
Produk agrikultur yang belum dipanen Growing agriculture produce
2025 2024
Saldo awal 246.862.988 191.390.113 Beginning balance
Penambahan tahun berjalan 3.075.712.796 1.854.619.906 Additions during the year
Panen (3.084.352.275 ) (1.885.404.974) Harvest
Laba atas perubahan nilai wajar Gain arising from changes in
dikurangi biaya untuk menjual fair value less costs to sell
yang diakui dalam laba rugi (4.279.582) 86.257.943 recognized in profit or loss
Saldo akhir 233.943.927 246.862.988 Ending balance
Nilai wajar aset biologis Fair value of biological assets
Nilai wajar atas produk agrikultur kelapa sawit The fair values of the oil palm agricultural produce
ditentukan pada Level 2 berdasarkan harga pasar are determined at Level 2 based on the applicable
terkait yang diterapkan terhadap estimasi volume market price applied to the estimated volume of the
produk. produce.
Kuantitas fisik produk agrikultur (dalam kilogram) Physical quantities of agriculture produce (in
kilogram)
2025 2024
Tandan Buah (Kelapa Sawit) Segar 105.695.770 86.964.050 Fresh Fruit (Oil Palm) Bunches
Harga produk agrikultur (dalam Rupiah/kilogram) Price of agriculture produce (in Rupiah/kilogram)
2025 2024
Tandan Buah (Kelapa Sawit) Segar Rp2.232/Kg Rp2.839/Kg Fresh Fruit (Oil Palm) Bunches
7. PIUTANG 7. RECEIVABLES
Piutang usaha Trade receivables
Akun ini merupakan piutang atas penjualan lokal This account represents receivables arising from
dengan rincian sebagai berikut: local sales which comprise the following:
2025 2024
Dalam Rupiah In Rupiah
Pihak berelasi 22.458.408 223.498 Related party
Pihak ketiga 57.094.555 56.960.268 Third parties
Total 79.552.963 57.183.766 Total
Sifat hubungan dan transaksi antara Grup dengan The nature of relationships and transactions
pihak berelasi dijelaskan pada Catatan 2 dan 19. of the Group with the related party are explained in
Notes 2 and 19.
44
Page 351
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PIUTANG (lanjutan) 7. RECEIVABLES (continued)
Piutang usaha (lanjutan) Trade receivables (continued)
Piutang usaha tidak dikenakan bunga dan umumnya Trade receivables are non-interest bearing and
dikenakan syarat pembayaran selama 5 sampai generally on 5 to 15 days credit term.
dengan 15 hari.
Analisis umur piutang usaha adalah sebagai berikut: The aging analysis of trade receivables is as follows:
2025 2024
Lancar dan tidak mengalami
penurunan nilai 53.901.932 29.367.979 Neither past due nor impaired
Telah jatuh tempo namun tidak
mengalami penurunan nilai: Past due but not impaired:
1 - 30 hari 20.059.877 23.741.377 1 - 30 days
31 - 60 hari 1.156.679 812.600 31 - 60 days
Lebih dari 60 hari 4.434.475 3.261.810 More than 60 days
Total 79.552.963 57.183.766 Total
Berdasarkan hasil penelaahan terhadap adanya Based on the results of review of impairment at the
penurunan nilai pada akhir tahun, manajemen end of the year, the management believes that there
berkeyakinan bahwa tidak terdapat indikasi is no impairment indicators for trade receivables.
penurunan nilai atas piutang usaha.
Catatan 22 mengenai risiko kredit piutang usaha Note 22 on credit risk of trade receivables discloses
mengungkapkan bagaimana Grup mengelola how the Group manages credit quality of trade
kualitas kredit piutang usaha. receivables.
Pada tanggal 31 Desember 2024, beberapa piutang As of December 31, 2024, certain trade receivables
usaha Grup digunakan sebagai jaminan atas utang of the Group are pledged as collateral to short-term
bank jangka pendek yang diperoleh dari Bank bank loan obtained from Bank Mandiri (Note 12).
Mandiri (Catatan 12).
Piutang lain-lain Other receivables
Pihak berelasi Related parties
Piutang lain-lain dari pihak berelasi diungkapkan Other receivables due from related parties are
pada Catatan 19. disclosed in Note 19.
Pihak ketiga Third parties
Piutang lain-lain - pihak ketiga adalah piutang dari Other receivables - third parties represents
kegiatan yang tidak berhubungan dengan kegiatan receivables from activities which are not related to
perkebunan secara langsung seperti, namun tidak direct plantation activities such as, but not limited to,
terbatas pada, piutang karyawan dan pendapatan employee receivables and interest receivables.
bunga yang masih harus diterima.
Berdasarkan hasil penelaahan terhadap adanya Based on the result of review of impairment for other
penurunan nilai atas piutang lain-lain pada tanggal receivables at the reporting dates, the management
pelaporan, manajemen berkeyakinan bahwa tidak believes that there is no impairment indicators for
terdapat indikasi penurunan nilai atas piutang lain- other receivables, and thus, no allowance for ECL is
lain, oleh karena itu, tidak diperlukan penyisihan necessary.
KKE.
Piutang lain-lain tidak dikenakan bunga dan tidak Other receivables are non-interest bearing and
dijaminkan. unsecured.
45
Page 352
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PIUTANG (lanjutan) 7. RECEIVABLES (continued)
Piutang plasma Plasma receivables
Rincian piutang plasma adalah sebagai berikut: The details of plasma receivables are as follows:
2025 2024
Piutang plasma 265.939.693 233.148.233 Plasma receivables
Penyisihan penurunan nilai (38.956.447) (35.992.723) Allowance for impairment
Neto 226.983.246 197.155.510 Net
Kebijakan pemerintah Indonesia mewajibkan The Indonesian government policy requires the
perusahaan pemilik perkebunan kelapa sawit untuk companies owning oil palm plantations to develop
membangun area perkebunan plasma. Sehubungan plasma plantations. Related to this, TBPP, TLN,
dengan kebijakan tersebut, TBPP, TLN, SPN, IEK, SPN, IEK, TPS, MJA, GSA and CDM as the
TPS, MJA, GSA dan CDM bertindak selaku “Nucleus Companies” have commitments with
”Perusahaan Inti” memiliki komitmen dengan several cooperatives representing the plasma
beberapa koperasi yang mewadahi petani plasma farmers to develop plantations under the plasma
untuk mengembangkan perkebunan plasma. scheme.
Pembiayaan atas pengembangan perkebunan The financing of these plasma plantations are
plasma ini diperoleh melalui pinjaman dari bank provided by the banks or the Nucleus Companies
maupun dibiayai langsung oleh Perusahaan Inti while waiting for the financing from the banks.
sementara menunggu pinjaman dari bank. TBPP, TBPP, TLN, SPN, IEK, TPS, MJA and GSA provide
TLN, SPN, IEK, TPS, MJA dan GSA memberikan corporate guarantee for repayment of the financing
jaminan perusahan (corporate guarantee) untuk loan obtained by the cooperatives from banks.
pelunasan pinjaman atas pembiayaan yang
diperoleh koperasi dari bank.
TBPP, TLN, SPN, IEK, TPS, MJA, GSA dan CDM TBPP, TLN, SPN, IEK, TPS, MJA, GSA and CDM
mengadakan Kesepakatan Bersama dengan have Memorandums of Understanding with several
beberapa koperasi di sekitar lokasi kebun yang cooperatives around the plantation in Berau District,
terletak di Kabupaten Berau, Kabupaten Kutai Kutai Timur District and Paser District, Province of
Timur, dan Kabupaten Paser, Propinsi Kalimantan East Kalimantan, as representative of the farmers,
Timur, sebagai perwakilan dari petani, yang whereby they agreed to develop oil palm plantations
menyatakan bahwa mereka sepakat untuk under a joint cooperation agreement called “Pola
mengembangkan perkebunan kelapa sawit dengan Kemitraan Inti Plasma” for a period up to the end of
pola kemitraan yang disebut “Pola Kemitraan Inti the first production cycle of the oil palm plantations
Plasma” yang akan berakhir setelah siklus produksi (estimated to be 25 years) and can be extended
yang pertama atas kebun kelapa sawit tersebut upon the agreement of all parties.
(diperkirakan 25 tahun) dan dapat diperpanjang atas
persetujuan seluruh pihak.
46
Page 353
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PIUTANG (lanjutan) 7. RECEIVABLES (continued)
Piutang plasma (lanjutan) Plasma receivables (continued)
Pada saat perkebunan plasma telah menghasilkan, When the plasma plantations start to mature, the
petani plasma berkewajiban untuk menjual seluruh plasma farmers are obliged to sell all their harvests
hasil perkebunan tersebut kepada Perusahaan Inti, to the Nucleus Companies, and shall repay the
dan melunasi angsuran kepada Bank bila fasilitas installments to the Bank if the credit investment
pinjaman investasi telah diberikan, sesuai skema facilities have been provided, in accordance with the
pembiayaan dengan menggunakan dana yang scheme of the plasma plantations development
dipotong dari penjualan hasil perkebunan plasma using funds deducted from the proceeds of the sales
tersebut. of plasma plantations’ harvests.
Biaya pengembangan perkebunan plasma beserta The said development cost of plasma plantations
bunga dan biaya manajemen yang untuk sementara that is temporarily financed by the Nucleus
dibiayai oleh Perusahaan Inti akan dilunasi pada Company including interest and management fee
saat koperasi tersebut memperoleh fasilitas will be repaid by the cooperatives at the time they
pinjaman investasi dari bank. obtain investment credit facility from the bank.
Perubahan saldo penyisihan atas penurunan nilai The movements in the balance of allowance for
piutang plasma adalah sebagai berikut: impairment of plasma receivables are as follows:
2025 2024
Saldo awal 35.992.723 25.209.125 Beginning balance
Penambahan tahun berjalan 10.045.370 10.783.598 Addition during the year
Penghapusan (7.081.646) - Write-offs
Saldo akhir 38.956.447 35.992.723 Ending balance
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, management
manajemen berkeyakinan bahwa penyisihan believes that allowance for impairment of plasma
penurunan nilai atas piutang plasma di atas cukup receivables is sufficient to cover losses from
untuk menutup kemungkinan kerugian dari impairment of such receivables.
penurunan nilai piutang tersebut.
Pada tanggal 31 Desember 2025, pengembangan As of December 31, 2025, the Group’s plasma
perkebunan plasma oleh Grup telah mencapai plantation development comprises planted area of
penanaman pada lahan seluas 12.470 hektar (2024: 12,470 hectares (2024: 11,974 hectares)
11.974 hektar) (tidak diaudit). (unaudited).
47
Page 354
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. ASET TETAP 8. FIXED ASSETS
Rincian aset tetap adalah sebagai berikut: The details of fixed assets are as follows:
2025
Penambahan
dari kombinasi
bisnis - pada
nilai wajar/
Additions from
Saldo awal/ business Saldo akhir/
Beginning combinations - Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance at fair value Additions Deductions Reclassifications balance
Biaya perolehan Cost
Tanaman produktif Bearer plants
Telah menghasilkan 3.037.134.612 478.890.109 - 311.450 3.314.811 3.519.028.082 Mature
Belum menghasilkan 20.038.702 - 6.120.816 - (3.314.811) 22.844.707 Immature
Tanah 463.317.076 87.990.000 31.082.399 - - 582.389.475 Land
Bangunan dan prasarana 1.837.762.024 18.934.387 254.835.375 4.840.066 11.819.111 2.118.510.831 Buildings and infrastructures
Mesin dan peralatan 1.125.335.182 2.404.666 43.969.694 12.502.528 13.856.274 1.173.063.288 Machinery and equipment
Alat berat Heavy equipment
dan kendaraan 62.131.076 6.756.376 9.094.621 8.683.504 - 69.298.569 and vehicles
Perabot dan peralatan
kantor 126.865.410 620.174 13.287.833 436.772 358.773 140.695.418 Office furniture and fixtures
Aset dalam penyelesaian 17.161.129 - 23.343.888 - (26.034.158) 14.470.859 Construction in progress
Total biaya perolehan 6.689.745.211 595.595.712 381.734.626 26.774.320 - 7.640.301.229 Total cost
Akumulasi penyusutan Accumulated depreciation
Tanaman produktif Bearer plants
Telah menghasilkan 1.703.785.211 83.815.205 122.472.780 178.634 - 1.909.894.562 Mature
Bangunan dan prasarana 964.558.635 5.274.738 108.114.889 4.737.454 - 1.073.210.808 Buildings and infrastructures
Mesin dan peralatan 770.601.452 1.733.275 66.402.819 12.059.835 - 826.677.711 Machinery and equipment
Alat berat Heavy equipment
dan kendaraan 61.880.256 2.786.002 7.759.535 8.683.504 - 63.742.289 and vehicles
Perabot dan peraltan
kantor 97.405.034 336.988 13.749.014 427.772 - 111.063.264 Office furniture and fixtures
Total akumulasi Total accumulated
penyusutan 3.598.230.588 93.946.208 318.499.037 26.087.199 - 3.984.588.634 depreciation
Nilai buku 3.091.514.623 3.655.712.595 Net book value
2024
Saldo Awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Additions Deductions Reclassifications Ending Balance
Biaya Perolehan Cost
Tanaman produktif Bearer plants
Telah menghasilkan 3.013.728.289 - 622.821 24.029.144 3.037.134.612 Mature
Belum menghasilkan 37.617.426 6.450.420 - (24.029.144) 20.038.702 Immature
Tanah 436.047.076 27.270.000 - - 463.317.076 Land
Bangunan dan prasarana 1.570.404.950 252.237.329 508.626 15.628.371 1.837.762.024 Buildings and infrastructures
Mesin dan peralatan 965.098.792 72.432.903 1.547.008 89.350.495 1.125.335.182 Machinery and equipment
Alat berat dan kendaraan 71.522.714 - 9.391.638 - 62.131.076 Heavy equipment and vehicles
Perabot dan peralatan kantor 109.314.572 13.049.520 4.281.003 8.782.321 126.865.410 Office furniture and fixtures
Aset dalam penyelesaian 100.654.261 30.268.055 - (113.761.187) 17.161.129 Construction in progress
Total biaya perolehan 6.304.388.080 401.708.227 16.351.096 - 6.689.745.211 Total cost
Akumulasi penyusutan Accumulated depreciation
Tanaman produktif Bearer plants
Telah menghasilkan 1.601.944.962 101.840.249 - - 1.703.785.211 Mature
Bangunan dan prasarana 878.289.528 86.581.383 312.276 - 964.558.635 Buildings and infrastructures
Mesin dan peralatan 716.074.147 55.866.755 1.339.450 - 770.601.452 Machinery and equipment
Alat berat dan kendaraan 71.218.305 53.589 9.391.638 - 61.880.256 Heavy equipment and vehicles
Perabot dan peralatan kantor 92.545.308 9.137.876 4.278.150 - 97.405.034 Office furniture and fixtures
Total akumulasi penyusutan 3.360.072.250 253.479.852 15.321.514 - 3.598.230.588 Total accumulated depreciation
Nilai buku 2.944.315.830 3.091.514.623 Net book value
48
Page 355
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. ASET TETAP (lanjutan) 8. FIXED ASSETS (continued)
Rincian aset dalam konstruksi adalah sebagai Details of construction in progress are as follows:
berikut:
Perkiraan Persentase Perkiraan
Penyelesaian/ Waktu Penyelesaian/
Estimated Nilai Tercatat/ Estimated
Completion Percentage Carrying Value Time of Completion
31 Desember 2025 December 31, 2025
Bangunan dan sarana penunjang 70%-95% 9.717.051 2026-2027 Building and infrastructures
Mesin dan peralatan 70%-95% 4.717.396 2026-2027 Machinery and equipment
Perabot dan peralatan kantor 95% 36.412 2026 Office furniture and fixtures
Total 14.470.859 Total
31 Desember 2024 December 31, 2024
Bangunan dan sarana penunjang 10%-90% 8.944.493 2025-2026 Building and infrastructures
Mesin dan peralatan 50%-95% 8.098.627 2025-2026 Machinery and equipment
Perabot dan peralatan kantor 95% 118.009 2025 Office furniture and fixtures
Total 17.161.129 Total
Penyusutan aset tetap dibebankan pada operasi Depreciation of fixed assets were charged to
sebagai berikut: operations as follows:
2025 2024
Beban pokok penjualan (Catatan 16) 302.981.666 247.161.551 Cost of goods sold (Note 16)
Beban umum dan administrasi General and administrative expenses
(Catatan 17) 10.441.230 6.318.301 (Note 17)
Sub-total 313.422.896 253.479.852 Sub-total
Dikurangi: Less:
Kapitalisasi beban penyusutan Capitalization of depreciation expense
ke tanaman produktif to immature
belum menghasilkan (412.362) (373.715) bearer plants
Neto 313.010.534 253.106.137 Net
Pada tanggal 31 Desember 2025, nilai perolehan As of December 31, 2025, the costs of fixed assets
aset tetap Perusahaan yang telah disusutkan penuh that have been fully depreciated but are still being
namun masih digunakan adalah sebesar utilized amounted to Rp995,738,134 (2024:
Rp995.738.134 (2024: Rp979.201.967). Aset tetap Rp979,201,967). Such fixed assets mainly consist
tersebut terutama terdiri atas bangunan dan of buildings and infrastructures, machinery and
prasarana, mesin dan peralatan, alat berat dan equipment, heavy equipment and vehicles, office
kendaraan, perabot dan peralatan kantor. furniture and fixtures.
Rincian (rugi)/laba atas pelepasan aset tetap adalah Details of (losses)/gains on disposal of fixed assets
sebagai berikut: are as follows:
2025 2024
Penerimaan dari pelepasan 490.554 595.539 Proceeds from disposals
Nilai tercatat neto (554.305) (406.761) Net carrying value
(Rugi)/Laba atas pelepasan aset tetap (63.751) 188.778 (Losses)/Gains on disposals of fixed assets
49
Page 356
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. ASET TETAP (lanjutan) 8. FIXED ASSETS (continued)
Grup memiliki jenis kepemilikan hak atas tanah yang The Group’s titles of ownership on its landrights
berlokasi di Kabupaten Berau, Kabupaten Kutai located in Berau District, Kutai Timur District, Kutai
Timur, Kabupaten Kutai Kartanegara dan Kartanegara District and Paser District, Province of
Kabupaten Paser, Provinsi Kalimantan Timur, East Kalimantan, are all in the form of Right to
seluruhnya berupa Hak Guna Usaha (“HGU”). Hak Cultivate (“Hak Guna Usaha” or “HGU”). These
atas tanah tersebut akan berakhir pada beberapa landrights will expire on various dates between 2039
tanggal antara tahun 2039 sampai dengan 2044. and 2044. Management is of the opinion that the
Manajemen berkeyakinan bahwa HGU tersebut said HGU can be renewed/extended upon their
dapat diperbaharui/diperpanjang pada saat jatuh expiration.
tempo.
Pada tahun 2025, terdapat penambahan aset tetap In 2025, there are fixed assets additions which were
yang diperoleh dari realisasi atas uang muka acquired through realization of advances for fixed
perolehan aset tetap senilai Rp7.591.473 (2024: asset acquisitions amounting to Rp7,591,473 (2024:
Rp7.285.306). Rp7,285,306).
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024,
manajemen berkeyakinan bahwa tidak terdapat Management believes that there is no indication of
indikasi kemungkinan penurunan potensial atas nilai potential impairment in values of fixed assets.
aset tetap.
Pada tanggal 31 Desember 2025, aset tetap tertentu As of December 31, 2025, certain fixed assets
diasuransikan terhadap risiko kebakaran dan risiko are insured against losses by fire and other risks
lainnya berdasarkan beberapa polis asuransi under several insurance policies with total
dengan jumlah pertanggungan sebesar coverage amounting to Rp634,233,756 (2024:
Rp634.233.756 (2024: Rp633.660.780), yang Rp633,660,780), which in management’s opinion, is
menurut pendapat manajemen cukup untuk adequate to cover possible losses that may arise
menutup kemungkinan kerugian atas risiko-risiko from such risks.
tersebut.
Tanaman produktif Grup tidak diasuransikan The Group’s bearer plants are not covered by
terhadap risiko-risiko kerugian. insurance against the risks of losses.
Pada tanggal 31 Desember 2025, luas area As of December 31, 2025, the total area of mature
tanaman produktif telah menghasilkan masing- bearer plants are 51,685 hectares (2024: 48,297
masing seluas 51.685 hektar (2024: 48.297 hektar) hectares) (unaudited).
(tidak diaudit).
Pada tanggal 31 Desember 2025, luas area As of December 31, 2025, the total area of immature
tanaman produktif belum menghasilkan bearer plants are 274 hectares (2024: 244 hectares)
masing-masing seluas 274 hektar (2024: 244 (unaudited).
hektar) (tidak diaudit).
50
Page 357
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. ASET TETAP (lanjutan) 8. FIXED ASSETS (continued)
Biaya yang dikapitalisasi ke tanaman produktif Costs capitalized to immature bearer plants during
belum menghasilkan pada tahun berjalan terdiri dari: current year consist of:
2025 2024
Biaya pengembangan 4.373.974 4.917.841 Development costs
Biaya pemeliharaan kebun (Catatan 16) 1.313.717 1.096.716 Estate maintenance costs (Note 16)
Penyusutan (Catatan 16) 412.362 373.715 Depreciation (Note 16)
Reklasifikasi dari bibitan 20.763 62.148 Reclassification from nursery
Total 6.120.816 6.450.420 Total
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, certain fixed
beberapa aset tetap Grup digunakan sebagai assets of the Group are pledged as collateral to loan
jaminan atas fasilitas pinjaman yang diperoleh dari facility obtained from Bank Mandiri (Note 12).
Bank Mandiri (Catatan 12).
9. UTANG USAHA DAN BEBAN AKRUAL 9. TRADE PAYABLES AND ACCRUED EXPENSES
Utang usaha Trade payables
Akun ini merupakan liabilitas Grup atas pembelian This account represents the Group’s payables
bahan baku dari para pemasok: arising from purchases of raw materials from
suppliers:
2025 2024
Dalam Rupiah In Rupiah
Pihak ketiga 454.625.901 475.678.969 Third parites
Pihak berelasi 58.162.008 78.204.622 Related parties
Total 512.787.909 553.883.591 Total
Utang usaha tidak dikenakan bunga dan umumnya Trade payables are non-interest bearing and
dikenakan syarat pembayaran antara 30 sampai generally on 30 to 90 days credit terms.
dengan 90 hari.
Sifat hubungan dan transaksi antara Grup dengan The nature of relationships and transactions of the
pihak berelasi dijelaskan pada Catatan 19. Group with the related parties are explained in
Note 19.
Analisa umur utang usaha adalah sebagai berikut: The aging analysis of trade payables is as follows:
2025 2024
Lancar 307.083.908 283.674.651 Current
Telah jatuh tempo: Overdue:
1 - 30 hari 108.183.469 80.582.318 1 - 30 days
31 - 60 hari 57.080.184 119.293.200 31 - 60 days
Lebih dari 60 hari 40.440.348 70.333.422 More than 60 days
Total 512.787.909 553.883.591 Total
Beban akrual Accrued expenses
Akun ini terutama terdiri dari beban akrual, antara This account mainly represent accruals for, among
lain beban tunjangan dan asuransi karyawan, beban others, employees’ benefits and insurances, interest
bunga, jasa profesional dan ongkos angkut. Beban charges, professional fees and transportation fees.
akrual tidak dikenakan bunga dan tidak dijaminkan. Accrued expenses are non-interest bearing and
unsecured.
51
Page 358
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. SEWA 10. LEASE
Di bawah ini adalah jumlah tercatat dari aset hak- Set out below are the carrying amounts of right-of-
guna dan liabilitas sewa yang diakui pada laporan use assets and lease liabilities recognized on the
posisi keuangan konsolidasian Grup dan mutasinya Group’s consolidated statement of financial position
selama tahun berjalan: and the movements during the year:
Aset hak-guna Right-of-use assets
Rincian aset hak-guna adalah sebagai berikut: The details of right-of-use assets are as follows:
Alat
Berat dan
Kendaraan/ Mesin
Heavy dan Peralatan/
Bangunan/ Equipment Machinery and Total/
Buildings and Vehicles Equipment Total
Saldo per 1 Januari 2025 36.098.411 427.547.479 12.685.631 476.331.521 Balance as of January 1, 2025
Penambahan 3.724.338 155.602.648 - 159.326.986 Additions
Penghentian sewa (653.614) (27.227.266) (1.301.321) (29.182.201) Lease termination
Beban penyusutan (6.939.162) (206.847.584) (3.125.490) (216.912.236) Depreciation expense
Saldo 31 Desember 2025 32.229.973 349.075.277 8.258.820 389.564.070 Balance as of December 31, 2025
Saldo per 1 Januari 2024 42.542.681 471.159.783 281.484 513.983.948 Balance as of January 1, 2024
Penambahan 275.761 153.403.782 13.985.781 167.665.324 Additions
Beban penyusutan (6.720.031) (197.016.086) (1.581.634) (205.317.751) Depreciation expense
Saldo 31 Desember 2024 36.098.411 427.547.479 12.685.631 476.331.521Balance as of December 31, 2024
Liabilitas sewa Lease liabilities
Nilai tercatat liabilitas sewa dan mutasinya selama The carrying amounts of lease liabilities and the
periode berjalan adalah sebagai berikut: movements during the period are as follow:
2025 2024
Saldo awal 501.383.066 530.793.869 Beginning balance
Penambahan 159.326.986 167.665.324 Additions
Penambahan bunga 36.429.612 42.474.511 Accretion of interest
Penghentian sewa (59.467.960) - Lease termination
Pembayaran (221.362.116) (239.550.638) Payments
Total 416.309.588 501.383.066 Total
Penyajian pada laporan posisi keuangan The presentation in the consolidated statement of
konsolidasian adalah sebagai berikut: financial position is as follows:
Bagian jangka pendek 204.959.244 199.794.595 Current portion
Bagian jangka panjang 211.350.344 301.588.471 Non-current portion
Total 416.309.588 501.383.066 Total
52
Page 359
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. SEWA (lanjutan) 10. LEASE (continued)
Jumlah yang diakui pada laporan laba rugi dan Amount recognized in the consolidated statement of
penghasilan komprehensif lain konsolidasian adalah profit or loss and other comprehensive income are
sebagai berikut: as follows:
2025 2024
Beban penyusutan aset hak-guna Depreciation of right-of-use assets
Beban pokok penjualan (Catatan 16) 13.787.415 9.877.647 Cost of goods sold (Note 16)
Beban umum dan administrasi General and administrative expenses
(Catatan 17) 17.774.153 17.258.097 (Note 17)
Beban bunga liabilitas sewa Interest expense on lease liabilities
(Catatan 18) 6.659.414 7.121.467 (Note 18)
Alokasi kepada kegiatan Allocation to activities in
akun beban pokok penjualan 215.120.866 213.535.051 cost of goods sold account
Total 253.341.848 247.792.262 Total
11. PERPAJAKAN 11. TAXATION
Pajak Dibayar di Muka Prepaid Taxes
Pajak dibayar di muka terutama terdiri dari pajak Prepaid taxes mainly consist of value added taxes.
pertambahan nilai.
Utang Pajak Taxes Payable
Rincian utang pajak adalah sebagai berikut: The details of taxes payable are as follows:
2025 2024
Perusahaan The Company
Pajak penghasilan Income taxes
Pasal 4(2) 455 16.018 Article 4(2)
Pasal 21 181.135 202.806 Article 21
Pasal 23 657 - Article 23
Pajak pertambahan nilai - 42.005 Value added taxes
Sub-total 182.247 260.829 Sub-total
Entitas Anak Subsidiaries
Pajak penghasilan Income taxes
Pasal 4(2) 1.004.576 688.504 Article 4(2)
Pasal 15 2.205.181 188.602 Article 15
Pasal 21 4.081.736 16.139.802 Article 21
Pasal 22 1.795.631 674.095 Article 22
Pasal 23 3.210.281 2.562.736 Article 23
Badan 129.853.888 60.745.562 Corporate
Pajak pertambahan nilai 5.839.346 4.598.596 Value added taxes
Bunga dan denda pajak 1.623.497 1.253.470 Tax interest and penalty
Sub-total 149.614.136 86.851.367 Sub-total
Total 149.796.383 87.112.196 Total
53
Page 360
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. PERPAJAKAN (lanjutan) 11. TAXATION (continued)
Rekonsiliasi Fiskal Fiscal Reconciliation
Rekonsiliasi antara laba sebelum pajak A reconciliation between profit before income tax, as
penghasilan, sebagaimana disajikan dalam laporan shown in the consolidated statements of profit or
laba rugi dan penghasilan komprehensif lain loss and other comprehensive income and taxable
konsolidasian dan penghasilan kena pajak adalah income is as follows:
sebagai berikut:
2025 2024
Laba sebelum pajak penghasilan Profit before income tax
menurut laporan per consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian 1.391.736.417 1.058.375.751 other comprehensive income
Ditambah/(dikurangi): Add/(deduct):
Laba entitas anak sebelum Profit of subsidiaries
pajak penghasilan (1.215.077.964) (1.068.884.117) before income tax
Penyesuaian penyusutan dan amortisasi Adjustment on depreciation and amortization
dari kombinasi bisnis (160.019.265) 9.717.686 from business combination
Transaksi antar perusahaan (471.482) 718.957 Intercompany transactions
Laba/(rugi) sebelum pajak yang Income/(loss) before
diatribusikan kepada Perusahaan 16.167.706 (71.723) income tax attributable to the Company
Beda temporer Temporary differences
Liabilitas imbalan kerja 611.147 571.275 Employee benefits liability
Amortisasi biaya provisi pinjaman bank (166.959) (153.298) Amortization of bank loan provision
Aset hak-guna 95.522 158.517 Right-of-use assets
Akrual pendapatan bunga 874.929 - Accrued interest income
Beda tetap Permanent differences
Beban yang tidak dapat
dikurangkan untuk tujuan pajak 5.066.465 12.387.204 Non-deductible expenses
Penghasilan bunga yang pajaknya
bersifat final (7.532.287) (10.521.740) Interest income subjected to final tax
Penghasilan kena pajak
tahun berjalan 15.116.523 2.370.235 Taxable income for the year
Tax losses carried forward
Rugi fiskal awal tahun (45.813.164) (48.183.399) at the beginning of year
Rugi fiskal yang dapat dikompensasi (30.696.641) (45.813.164) Tax losses carried forward
Perusahaan akan melaporkan penghasilan kena The Company will report its taxable income for the
pajak tahun 2025, sebagaimana yang disebutkan di year 2025, as stated above, in its 2025 annual
atas, dalam Surat Pemberitahuan Tahunan Pajak income tax return to be submitted to the Tax Office.
Penghasilan Badan (“SPT PPh Badan”) tahun 2025 The taxable income for the year 2024, as stated
ke Kantor Pajak. Jumlah penghasilan kena tahun above, conforms with the related amounts reported
2024, sebagaimana yang disebutkan di atas, sesuai in the 2024 annual income tax return.
dengan jumlah yang dilaporkan dalam SPT PPh
Badan tahun 2024.
54
Page 361
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. PERPAJAKAN (lanjutan) 11. TAXATION (continued)
Beban Pajak Penghasilan Income Tax Expense
Rincian beban pajak penghasilan adalah sebagai The details of the income tax expense are as
berikut: follows:
2025 2024
Dibebankan ke laba rugi Charged to profit of loss
Pajak penghasilan badan - Corporate income tax -
tahun berjalan (304.999.876) (180.836.621) current year
Pajak tangguhan Deferred tax
Tahun berjalan 30.476.906 (55.782.600) Current year
Penyesuaian atas Adjustment in respect of
tahun sebelumnya (10.598.943) 3.837.534 the previous years
19.877.963 (51.945.066)
Beban pajak penghasilan yang Income tax expense
dibebankan ke laba rugi (285.121.913) (232.781.687) charged to profit or loss
Dibebankan ke penghasilan Charged to other
komprehensif lain comprehensive income
Pajak tangguhan Deferred tax
Pengukuran kembali Re-measurement of
liabilitas imbalan kerja 2.439.188 (5.445.860) employee benefits liability
Rekonsiliasi Tarif Pajak Efektif Reconciliation of Effective Tax Rate
Rekonsiliasi antara (i) beban pajak penghasilan, A reconciliation between (i) income tax expense,
yang dihitung dengan menerapkan tarif pajak yang calculated by applying the applicable tax rate to
berlaku atas laba sebelum pajak penghasilan, dan profit before income tax, and (ii) income tax expense
(ii) beban pajak penghasilan seperti yang disajikan as shown in the consolidated statement of profit or
dalam laporan laba rugi dan penghasilan loss and other comprehensive income, is as follows:
komprehensif lain konsolidasian, adalah sebagai
berikut:
2025 2024
Laba sebelum pajak penghasilan Profit before
menurut laporan laba rugi income tax per consolidated
dan penghasilan komprehensif lain statements of profit or loss and
konsolidasian 1.391.736.417 1.058.375.751 other comprehensive income
Beban pajak penghasilan berdasarkan Income tax expense
tarif pajak yang berlaku (306.182.012) (232.842.665) at the applicable tax rate
Pengaruh pajak atas beda tetap Tax effect on permanent differences
Penghasilan bunga yang dikenakan Interest income subjected
pajak final 3.826.250 4.192.073 to final tax
Biaya yang tidak dapat
dikurangkan untuk tujuan pajak (10.112.476) (7.968.629) Non-deductible expenses
Penyesuaian atas pajak tangguhan Deferred tax adjustment in respect
tahun sebelumnya (10.598.943) 3.837.534 of the previous years
Keuntungan dari pembelian
dengan diskon 37.945.268 - Gain on bargain purchase
Beban pajak penghasilan Income tax expense per
menurut laporan laba rugi dan consolidated statements of
penghasilan komprehensif profit or loss and other
lain konsolidasian (285.121.913) (232.781.687) comprehensive income
55
Page 362
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. PERPAJAKAN (lanjutan) 11. TAXATION (continued)
Pajak penghasilan Pilar 2 Pillar 2 income taxes
Aturan Pajak Minimum Global (Global Anti-base The Global Anti-base Erosion Rule (“Pillar 2” model)
Erosion Rule atau model “Pilar 2”) telah diadopsi di were adopted in Indonesia at the end of 2024 and
Indonesia pada akhir tahun 2024 dan berlaku mulai are applicable starting from January 1, 2025. The
1 Januari 2025. Grup telah melakukan penilaian Group has performed an assessment of the Group’s
atas potensi eksposur Grup terhadap pajak potential exposure to Pillar 2 income taxes. This
penghasilan Pilar 2. Penilaian ini didasarkan pada assessment is based on the most recent information
informasi terbaru yang tersedia mengenai kinerja available regarding the financial performance of the
keuangan entitas entitas konstituen dalam Grup. constituent entities in the Group. Based on this
Berdasarkan penilaian tersebut, Grup tidak assessment, the Group is not within the scope of
termasuk dalam lingkup pajak penghasilan Pilar 2 Pillar 2 income tax, and therefore, the Group does
sehingga Grup tidak mengharapkan adanya potensi not expect a potential exposure to Pillar 2 top-up
eksposur terhadap pajak tambahan Pilar 2. taxes.
Pajak Tangguhan Deferred Taxes
Rincian beban pajak penghasilan tangguhan adalah The details of deferred income tax expense are as
sebagai berikut: follows:
2025 2024
Aset biologis 16.568.920 (34.316.332) Biological assets
Penyisihan atas penurunan nilai Allowance for impairment of
piutang plasma dan piutang lain-lain 652.019 2.372.391 plasma and other receivables
Sewa 3.737.075 (1.551.243) Leases
Aset tetap (293.127) (4.504.658) Fixed assets
Amortisasi biaya provisi Amortization of
pinjaman bank (36.731) (33.725) bank loan provision
Liabilitas imbalan kerja 10.126.006 9.677.364 Employee benefits liability
Rugi fiskal yang dapat dikompensasi (10.943.686) (23.747.034) Tax losses carried forward
Lainnya 67.487 158.171 Others
Beban pajak Deferred income tax
penghasilan tangguhan 19.877.963 (51.945.066) expense
Rincian aset dan liabilitas pajak tangguhan adalah Details of deferred tax assets and liabilities are as
sebagai berikut: follows:
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Penyisihan atas penurunan nilai Provision for decline in
pasar persediaan 15.024 15.024 market value of inventories
Aset biologis (69.587.284) (85.728.597) Biological assets
Penyisihan atas penurunan nilai Allowance for impairment
piutang plasma dan lain-lain 8.570.418 7.918.399 of plasma and other receivables
Aset tetap (157.166.340) (128.958.806) Fixed assets
Sewa 5.884.014 2.146.939 Leases
Amortisasi biaya provisi Amortization of
utang bank - 36.731 bank loan provision
Liabilitas imbalan kerja 74.116.002 60.179.785 Employee benefits liability
Pendapatan bunga - (192.484) Interest income
Rugi fiskal yang dapat
dikompensasi 15.654.797 - Tax losses carried forward
Lainnya 675.319 779.045 Others
Total (121.838.050) (143.803.964) Total
56
Page 363
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. PERPAJAKAN (lanjutan) 11. TAXATION (continued)
Pajak Tangguhan (lanjutan) Deferred Tax (continued)
Untuk tujuan penyajian dalam laporan posisi For purposes of presentation in the consolidated
keuangan konsolidasian, klasifikasi aset atau statement of financial position, the asset or liability
liabilitas pajak tangguhan untuk setiap perbedaan classification of the deferred tax effect of each of the
temporer di atas ditentukan berdasarkan posisi above temporary differences is determined based
pajak tangguhan neto (aset neto atau liabilitas neto) on the net deferred tax position (net assets or net
setiap entitas. liabilities) on a per entity basis.
Berdasarkan peraturan pajak yang berlaku, rugi Under the existing tax regulations, tax loss carried
fiskal dapat dikompensasikan terhadap penghasilan forward can be compensated against future taxable
kena pajak di masa yang akan datang sampai income up to maximum period of 5 (five) years from
dengan maksimum 5 (lima) tahun dari saat the date the tax loss is incurred.
terjadinya rugi fiskal
Administrasi Administration
Grup menyampaikan pajak tahunan atas dasar The Group submits its tax returns on the basis of
perhitungan sendiri (self assessment). Sesuai self-assessment. In accordance with the latest
dengan perubahan terakhir atas Undang-undang amendments of the General Taxation and
Ketentuan Umum dan Tata Cara Perpajakan yang Procedural Law which became effective on January
berlaku mulai tanggal 1 Januari 2008, Kantor Pajak 1, 2008, the Tax Office may assess or amend taxes
dapat menetapkan atau mengubah besarnya within 5 years from the date the tax becomes
kewajiban pajak dalam batas waktu 5 tahun sejak payable.
tanggal terutangnya pajak.
Tagihan Pajak dan Keberatan atas Hasil Claims for Tax Refund and Tax Assessment
Pemeriksaan Pajak under Appeal
Rincian tagihan pajak dan keberatan atas hasil Details of claims for tax refund and tax assessments
pemeriksaan pajak adalah sebagai berikut: under appeals are as follows:
2025 2024
Perusahaan The Company
Pajak penghasilan Income taxes
Tahun 2025 1.025.823 - Fiscal Year 2025
Tahun 2024 802.438 601.804 Fiscal Year 2024
Tahun 2023 - 771.532 Fiscal Year 2023
Entitas Anak Subsidiaries
Pajak penghasilan Income taxes
Tahun 2024 3.644.483 2.102.240 Fiscal Year 2024
Tahun 2023 - 14.667.208 Fiscal Year 2023
Tahun 2019 1.542.458 1.561.802 Fiscal Year 2019
Tahun 2015 - 3.496.312 Fiscal Year 2015
Tahun 2014 5.229.210 168.679 Fiscal Year 2014
Tahun 2012 - 4.520.960 Fiscal Year 2012
Pajak pertambahan nilai Value added taxes
Tahun 2025 66.903.972 - Fiscal Year 2025
Tahun 2024 40.204.095 38.025.549 Fiscal Year 2024
Tahun 2023 - 5.791.006 Fiscal Year 2023
Lainnya 1.628.095 441.163 Others
Total 120.980.574 72.148.255 Total
57
Page 364
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. PERPAJAKAN (lanjutan) 11. TAXATION (continued)
Hasil Pemeriksaan Pajak Tax Assessment Results
Jumlah tagihan Jumlah
pajak dan lebih bayar
keberatan (kurang bayar)
atas hasil menurut
pemeriksaan Kantor Pajak/
pajak/Amount of Amount
Tahun pajak/ claims for overpayment
Masa pajak/ tax refund and (underpayment)
Fiscal year/ tax assessments based on Status pajak/
Fiscal period under appeal Tax Authority Tax status
Tahun yang Berakhir pada
Tanggal 31 Desember 2025/
Year Ended
December 31, 2025
Perusahaan/The Company
Pajak Penghasilan Pasal 29/
Income Taxes Article 29 2025 1.025.823 - Belum dilakukan pemeriksaan oleh Kantor
Pajak/
Has not been audited by Tax Authority
Pajak Penghasilan Pasal 29/
Income Taxes Article 29 2024 802.438 - Belum dilakukan pemeriksaan oleh Kantor
Pajak/
Has not been audited by Tax Authority
IEK
Pajak Penghasilan Pasal 29/
Income Taxes Article 29 2019 1.542.458 1.542.458 Menunggu pengembalian/
Waiting for refund
Pajak Penghasilan Pasal 29/
Income Taxes Article 29 2014 5.229.210 5.229.210 Menunggu pengembalian/
Waiting for refund
PPN/VAT Oktober dan 2.455.239 - Belum dilakukan pemeriksaan oleh Kantor
Desember 2024/ Pajak/
October and Has not been audited by Tax Authority
December 2024
SPN
Pajak Penghasilan Pasal 29/
Income Taxes Article 29 2024 2.102.240 - Belum dilakukan pemeriksaan oleh Kantor
Pajak/
Has not been audited by Tax Authority
PPN/VAT Desember 2024/ 1.755.953 - Belum dilakukan pemeriksaan oleh Kantor
December 2024 Pajak/
Has not been audited by Tax Authority
PBB/Property Tax 2018 763.023 763.023 Menunggu pengembalian/
Waiting for refund
TPS
PPN/VAT Juni 2025/ 13.257.282 - Belum dilakukan pemeriksaan oleh Kantor
June 2025 Pajak/
Has not been audited by Tax Authority
PPN/VAT Desember 2024/ 4.912.118 4.912.118 Menunggu pengembalian/
December 2024 Waiting for refund
58
Page 365
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. PERPAJAKAN (lanjutan) 11. TAXATION (continued)
Hasil Pemeriksaan Pajak (lanjutan) Tax Assessment Results (continued)
Jumlah tagihan Jumlah
pajak dan lebih bayar
keberatan (kurang bayar)
atas hasil menurut
pemeriksaan Kantor Pajak/
pajak/Amount of Amount of
Tahun pajak/ claims for overpayment
Masa pajak/ tax refund and (underpayment)
Fiscal year/ tax assessments based on Status pajak/
Fiscal period under appeal Tax Authority Tax status
Tahun yang Berakhir pada
Tanggal 31 Desember 2025/
Year Ended
December 31, 2025
MJA
PPN/VAT Desember 2024/ 6.262.762 - Belum dilakukan pemeriksaan oleh Kantor
December 2024 Pajak/
Has not been audited by Tax Authority
PPN/VAT Juni dan 15.796.599 - Belum dilakukan pemeriksaan oleh Kantor
November 2025/ Pajak/
June and Has not been audited by Tax Authority
November 2025
TBP
PPN/VAT Juni dan 37.850.090 - Belum dilakukan pemeriksaan oleh Kantor
Oktober 2025/ Pajak/
June and Has not been audited by Tax Authority
October 2025
PPN/VAT Agustus dan 24.818.023 - Belum dilakukan pemeriksaan oleh Kantor
Desember 2024/ Pajak/
August and Has not been audited by Tax Authority
December 2024
CDM
Pajak Penghasilan Pasal 29/
Income Taxes Article 29 2024 1.498.920 - Belum dilakukan pemeriksaan oleh Kantor
Pajak/
Has not been audited by Tax Authority
59
Page 366
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. UTANG BANK 12. BANK LOANS
Utang bank jangka pendek Short-term bank loans
Rincian utang bank jangka pendek adalah sebagai The details of bank loans are as follows:
berikut:
2025 2024
Rupiah Rupiah
Bank Mandiri - 20.000.000 Bank Mandiri
Total - 20.000.000 Total
Fasilitas Kredit Credit Facilities
Bank Mandiri Bank Mandiri
Pada 10 Mei 2023, TLN, TPS, TBP, MJA dan CAP On May 10, 2023, TLN, TPS, TBP, MJA and CAP
memperoleh Fasilitas Kredit Modal Kerja dari Bank obtained Working Capital Credit Faciliy from Bank
Mandiri dengan batas maksimum pinjaman Mandiri with a combined maximum credit limit of
gabungan sebesar Rp200.000.000. Fasilitas Rp200,000,000. The facilities are used to working
tersebut digunakan untuk modal kerja pabrik capital of the palm oil processing plant, including the
pengolahan kelapa sawit diantaranya untuk purchase of fresh fruit bunches, harvesting costs,
pembelian tandan buah segar, biaya panen, biaya transportation costs, processing costs, and other
angkut, biaya olah, serta biaya operasional lainnya. operational expenses. This credit facility is revolving
Fasilitas pinjaman ini bersifat berulang (revolving) and is valid until May 9, 2025.
dan berlaku sampai dengan 9 Mei 2025.
Pinjaman ini dikenakan bunga tahunan dan These loans bear interest at annual rates which are
sewaktu-waktu dapat berubah sesuai dengan amendable at any time based on applicable rules in
ketentuan yang berlaku di Bank Mandiri. Pada tahun Bank Mandiri. In 2025 and 2024, these facilities
2025 dan 2024, fasilitas pinjaman tersebut were subject to interest at an annual rate of 7.50%.
dikenakan suku bunga tahunan sebesar 7,50%.
Jaminan Collateral
Fasilitas pinjaman dari Bank Mandiri di atas dijamin The above loan facilities from Bank Mandiri are
dengan persediaan dan piutang usaha dari TLN, secured by inventories and trade receivables of
TPS, TBP, MJA dan CAP. TLN, TPS, TBP, MJA and CAP.
Perjanjian pinjaman ini juga mencakup klausul The loan agreements also contain clauses
jaminan silang (cross collateral) dan gagal bayar concerning cross collateral and cross default
silang (cross default) antara fasilitas pinjaman between the loan-term loan facilities obtained from
jangka panjang dari Bank Mandiri yang diperoleh Bank Mandiri by the Company, TPS, TBPP, TLN,
Perusahaan, TPS, TBPP, TLN, SPN, IEK, MJA, SPN, IEK, MJA, CAP and GSA.
CAP dan GSA.
Pembatasan Covenants
Perjanjian pinjaman dengan Bank Mandiri juga The loan agreements with Bank Mandiri provide for
menyatakan pembatasan tertentu yaitu, antara lain, certain restrictions such as, among others,
TLN, TPS, TBP, MJA dan CAP diharuskan untuk requirement for the TLN, TPS, TBP, MJA and CAP
memperoleh persetujuan tertulis sebelumnya dari to obtain prior written approval from the bank in
bank sehubungan dengan transaksi-transaksi relation with certain transactions such as, among
tertentu, seperti, antara lain, perubahan anggaran others, changes in its articles of association, merger
dasar, merger, atau akuisisi. or acquisition.
Grup juga diharuskan untuk mempertahankan rasio- The Group is also required to maintain certain
rasio keuangan tertentu untuk laporan keuangan financial ratios in its consolidated financial
konsolidasian. statements.
60
Page 367
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. UTANG BANK (lanjutan) 12. BANK LOANS (continued)
Utang bank jangka panjang Long-term bank loans
Rincian utang bank adalah sebagai berikut: The details of bank loans are as follows:
2025 2024
Rupiah Rupiah
Bank Mandiri 427.138.000 520.017.270 Bank Mandiri
Dikurangi biaya tangguhan
atas utang bank (1.850.626) (586.134) Less deferred charges on bank loan
Total 425.287.374 519.431.136 Total
Dikurangi bagian yang jatuh
tempo dalam satu tahun 190.767.674 337.603.441 Less current maturities
Total utang bank, setelah
dikurangi bagian yang jatuh Total bank loans,
tempo dalam satu tahun 234.519.700 181.827.695 net of current maturities
Fasilitas Kredit Credit Facilities
Bank Mandiri Bank Mandiri
Pada 29 Juli 2021, Grup memperoleh beberapa On July 29, 2021, the Group obtained several loan
fasilitas pinjaman dari Bank Mandiri dengan rincian facilities from Bank Mandiri with details as follows:
sebagai berikut:
Fasilitas Kredit Investasi untuk Entitas Anak Investment Credit Facilities for the Company’s
Perusahaan dengan batas maksimum Subsidiaries with a combined maximum credit
pinjaman gabungan sebesar Rp1.937.586.000, limit of Rp1,937,586,000, detailed as
dirinci menjadi Fasilitas Kredit Investasi Tranche Investment Credit Facility Tranche 1 amounting
1 sebesar Rp1.666.898.270 dan Fasilitas Kredit to Rp1,666,898,270 and Investment Credit
Investasi Tranche 2 sebesar Rp270.687.730. Facility Tranche 2 amounting to
Fasilitas tersebut digunakan untuk pembiayaan Rp270,687,730. The facilities are used to
kembali pinjaman yang ada untuk refinance existing loans used for oil palm
pengembangan kebun kelapa sawit. Pinjaman plantations development. These loans are
tersebut dilunasi dengan angsuran kuartalan being repaid through quarterly installment up to
sampai dengan bulan Juni 2025. Sampai June 2025. Up to December 31, 2025, the
dengan 31 Desember 2025, Grup sudah Group has withdrawn Rp1,824,486,270 from
melakukan penarikan pinjaman sebesar these facilities.
Rp1.824.486.270 dari fasilitas tersebut.
Fasilitas Term Loan 1 untuk Perusahaan Term Loan 1 Facility for the Company with
dengan batas maksimum pinjaman sebesar maximum credit limit amounting to
Rp900.000.000. Fasilitas tersebut digunakan Rp900,000,000. This facility is used for
untuk akuisisi kebun kelapa sawit dan capital acquisition of oil palm plantations and other
expenditure lainnya. Fasilitas ini berlaku selama capital expenditures. This facility is valid for 108
108 bulan sejak Juli 2021 sampai dengan months starting July 2021 to July 2030,
Juli 2030, termasuk masa penarikan selama including withdrawal period of 36 months and
36 bulan dan jangka waktu angsuran maksimal the maximum installment period of 72 months.
72 bulan. Sampai dengan 31 Desember 2025, Up to December 31, 2025, this loan facility has
fasilitas pinjaman ini belum digunakan namun not yet been utilized but is still available.
masih tersedia.
61
Page 368
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. UTANG BANK (lanjutan) 12. BANK LOANS (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Fasilitas Kredit (lanjutan) Credit Facility (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Pada 29 Juli 2021, Grup memperoleh beberapa On July 29, 2021, the Group obtained several loan
fasilitas pinjaman dari Bank Mandiri dengan rincian facilities from Bank Mandiri with details as follows:
sebagai berikut: (lanjutan) (continued)
Fasilitas Term Loan 3 untuk Perusahaan Term Loan 3 Facility for the Company with
dengan batas maksimum pinjaman sebesar maximum credit limit amounting to
Rp700.000.000. Fasilitas tersebut digunakan Rp700,000,000. This facility is used for capital
untuk capital expenditure dan pelunasan expenditures and refinancing credit facilities
fasilitas kredit BNI. Fasilitas ini dilunasi dengan from BNI. This facility is being repaid through
angsuran kuartalan sampai dengan tahun 2025. quarterly installment up to 2025. Up to
Sampai dengan 31 Desember 2025, December 31, 2025, the Company has
Perusahaan sudah melakukan penarikan withdrawn Rp585,930,000 from this facility.
pinjaman sebesar Rp585.930.000 dari fasilitas
tersebut.
Pinjaman ini dikenakan bunga tahunan dan These loans bear interest at annual rates which are
sewaktu-waktu dapat berubah sesuai dengan amendable at any time based on applicable rules in
ketentuan yang berlaku di Bank Mandiri. Pada tahun Bank Mandiri. In 2025, these facilities were
2025, fasilitas pinjaman tersebut dikenakan suku subject to interest at an annual rates of 7.50%
bunga tahunan sebesar 7,50% (2024: 7,25% (2024: ranging from 7.25% to 7.50%).
sampai dengan 7,50%).
Pada 30 Agustus 2024, CDM memperoleh fasilitas On August 30, 2024, CDM obtained loan facility
pinjaman dari Bank Mandiri dengan rincian sebagai from Bank Mandiri with details as follows:
berikut:
Fasilitas Kredit Investasi untuk CDM dengan Investment Credit Facility for CDM with
batas maksimum pinjaman sebesar maximum credit limit amounting to
Rp250.000.000. Fasilitas tersebut digunakan Rp250,000,000. This facility is used for capital
untuk capital expenditure. Fasilitas ini dilunasi expenditures. This facility is being repaid
dengan angsuran kuartalan sampai dengan through quarterly installment up to 2034. Up to
tahun 2034. Sampai dengan 31 Desember December 31, 2025, the Company has
2025, Perusahaan sudah melakukan penarikan withdrawn Rp250,000,000 from this facility.
pinjaman sebesar Rp250.000.000 dari fasilitas
tersebut.
62
Page 369
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. UTANG BANK (lanjutan) 12. BANK LOANS (continued)
Utang bank jangka panjang (lanjutan) Long-term bank loans (continued)
Fasilitas Kredit (lanjutan) Credit Facility (continued)
Bank Mandiri (lanjutan) Bank Mandiri (continued)
Pinjaman ini dikenakan bunga tahunan dan These loans bear interest at annual rates which are
sewaktu-waktu dapat berubah sesuai dengan amendable at any time based on applicable rules in
ketentuan yang berlaku di Bank Mandiri. Pada tahun Bank Mandiri. In 2025 and 2024, these facilities
2025 dan 2024, fasilitas pinjaman tersebut were subject to interest at an annual rates of 8.50%.
dikenakan suku bunga tahunan sebesar 8,50%.
Pada tahun 2025, Grup telah melakukan In 2025, the Group has made a payment of the loan
pembayaran pinjaman kepada Bank Mandiri to Bank Mandiri amounting to Rp341,629,270
sebesar Rp341.629.270 (2024: Rp443.624.000). (2024: Rp443,624,000).
Jaminan Collateral
Fasilitas pinjaman dari Bank Mandiri di atas dijamin The above loan facilities from Bank Mandiri are
dengan aset tetap tertentu dari TPS, TBPP, TLN, secured by certain fixed assets of TPS, TBPP, TLN,
SPN, IEK, MJA, CAP, GSA dan CDM (Catatan 8), SPN, IEK, MJA, CAP, GSA and CDM (Note 8),
Letter of Undertaking dari PT Teladan Resources, Letter of Undertaking of PT Teladan Resoures,
Corporate Guarantee Perusahaan dan jaminan Corporate Guarantee of the Company and personal
pribadi dari pihak berelasi tertentu. guarantees from certain related parties.
Perjanjian pinjaman ini juga mencakup klausul The loan agreements also contain clauses
mengenai cross collateral dan cross default antara concerning cross collateral and cross default
fasilitas pinjaman dari Bank Mandiri yang diperoleh between the loan facilities obtained from Bank
Perusahaan, TPS, TBPP, TLN, SPN, IEK, MJA, Mandiri by the Company, TPS, TBPP, TLN, SPN,
CAP dan GSA. IEK, MJA, CAP and GSA.
Pembatasan Covenants
Perjanjian pinjaman dengan Bank Mandiri juga The loan agreements with Bank Mandiri provide for
menyatakan pembatasan tertentu yaitu, antara lain, certain restrictions such as, among others,
Grup diharuskan untuk memperoleh persetujuan requirement for the Group to obtain prior written
tertulis sebelumnya dari bank sehubungan dengan approval from the bank in relation with certain
transaksi-transaksi tertentu, seperti, antara lain, transactions such as, among others, changes in its
perubahan anggaran dasar, merger, atau akuisisi. articles of association, merger or acquisition.
Grup juga diharuskan untuk mempertahankan rasio- The Group is also required to maintain certain
rasio keuangan tertentu untuk laporan keuangan financial ratios in its consolidated financial
konsolidasian. statements.
Kepatuhan atas Syarat-syarat Pinjaman Compliance to Loan Covenants
Grup telah memenuhi semua persyaratan The Group has complied with all covenants relating
sehubungan dengan pinjaman tersebut di atas pada to the above-mentioned loans as of December 31,
tanggal 31 Desember 2025 dan 2024. 2025 and 2024.
63
Page 370
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. IMBALAN KERJA 13. EMPLOYEE BENEFITS
Liabilitas Imbalan Kerja Jangka Pendek Short-term Employee Benefits Liability
Liabilitas imbalan kerja jangka pendek seluruhnya Short-term employee benefits liability represents
merupakan tunjangan karyawan yang masih harus accruals for employee allowances.
dibayar.
Liabilitas Imbalan Kerja Jangka Panjang Long-term Employee Benefits Liability
Grup mencatat penyisihan imbalan kerja untuk The Group makes provisions for employee benefits
memenuhi dan menutup imbalan minimum yang in order to meet and cover the minimum benefits
harus dibayar kepada karyawan-karyawan sesuai required to be paid to the qualified employees under
dengan peraturan yang berlaku. Penyisihan tersebut applicable regulation. The said provisions are
diestimasi dengan menggunakan perhitungan estimated using actuarial calculations using the
aktuarial metode “Projected Unit Credit”. “Projected Unit Credit” method.
Cadangan imbalan kerja untuk tanggal The provision for employee benefits as of
31 Desember 2025 diestimasi oleh KKA Azwir Arifin December 31, 2025 were estimated by KKA Azwir
dan Rekan, aktuaris independen, dalam laporannya Arifin dan Rekan, an independent actuary, based on
tanggal 7 Januari 2026 untuk Perusahaan dan its reports dated January 7, 2026 for the Company
6 Februari 2026 untuk entitas anak (2024: and February 6, 2026 for subsidiaries (2024:
6 Januari 2025 untuk Perusahaan dan 26 Februari January 6, 2025 for the Company and February 26,
2025 untuk entitas anak). 2025 for subsidiaries).
Asumsi dasar yang digunakan pada perhitungan The key assumptions used for the said actuarial
aktuaria tersebut, antara lain, adalah sebagai calculations, among others, are as follows:
berikut:
2025 2024
Tingkat diskonto per tahun 4,81%-7,06% 6,88%-7,14% Discount rate per annum
Tingkat kenaikan gaji per tahun 8,00%-10,00% 8,00%-10,00% Salary increment rate per annum
Usia pensiun normal 56 tahun/years 56 tahun/years Normal retirement age
Tingkat mortalitas Tabel Mortalita Tabel Mortalita Mortality rate
Indonesia 2019 Indonesia 2019
(TMI’19)/ (TMI’19)/
Indonesian Mortality Indonesian Mortality
Table 2019 (TMI’19) Table 2019 (TMI’19)
Tingkat perputaran 10,00% untuk karyawan di bawah usia Turnover rate
30 tahun dan akan berkurang secara
linear sampai 0% pada usia 56 tahun/
10,00% for employees before the age
of 30 and will linearly decrease until 0%
at the age of 56 years
Tingkat kecacatan 10,00% dari tingkat mortalitas/ Disability rate
10,00% from mortality rate
64
Page 371
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. IMBALAN KERJA (lanjutan) 13. EMPLOYEE BENEFITS (continued)
Mutasi atas liabilitas imbalan kerja adalah sebagai Employee benefits liability movements are as
berikut: follows:
2025 2024
Saldo awal tahun 273.544.477 254.310.364 Balance at beginning of year
Peyisihan pada tahun berjalan Provision during current year
Beban jasa kini 52.265.550 41.276.647 Current service cost
Beban bunga 18.935.326 16.180.126 Interest cost
Pembayaran imbalan kerja (18.941.654) (13.468.750) Benefits paid
Rugi (laba) aktuarial
yang timbul dari: Actuarial loss (gain) resulting from:
Perubahan asumsi keuangan 16.500.727 (7.961.741) Changes in financial assumptions
Penyesuaian pengalaman (5.413.510) (16.792.169) Experience adjustments
Saldo akhir tahun 336.890.916 273.544.477 Balance at end of year
Analisa Sensitivitas untuk Asumsi Aktuarial Sensitivity Analysis for Actuarial Assumptions
Pada tanggal 31 Desember 2025 dan 2024, analisa On December 31, 2025 and 2024, sensitivity
sensitivitas atas asumsi-asumsi aktuarial adalah analysis for actuarial assumptions are as follows:
sebagai berikut:
Tingkat diskonto/ Kenaikan gaji tahunan/
Discount rates Annual salary increases
Pengaruh Pengaruh
atas atas
liabilitas liabilitas
imbalan kerja/ imbalan kerja/
Effect on Effect on
employee employee
Basis poin/ benefits Basis poin/ benefits
Basis points liability Basis points liability
2025 2025
Kenaikan 100 (23.731.688) 100 29.766.351 Increase
Penurunan 100 27.056.450 100 (26.719.719) Decrease
2024 2024
Kenaikan 100 (18.982.041) 100 24.662.102 Increase
Penurunan 100 22.252.683 100 (21.576.820) Decrease
Pembayaran kontribusi yang diharapkan dari The following payments are expected contributions
liabilitas imbalan kerja pada tahun mendatang adalah to the employee benefits liability in future years:
sebagai berikut:
2025 2024
Dalam 12 bulan mendatang 20.450.759 13.752.114 Within the next 12 months
Antara 1 sampai 2 tahun 17.431.312 17.159.174 Between 1 and 2 years
Antara 2 sampai 5 tahun 70.387.692 63.879.418 Between 2 and 5 years
Di atas 5 tahun 10.905.960.157 9.015.848.716 Beyond 5 years
Total 11.014.229.920 9.110.639.422 Total
Durasi rata-rata dari liabilitas imbalan kerja pada The average duration of the employee benefits
tanggal 31 Desember 2025 adalah antara liability at December 31, 2025 was ranging from
15,58 tahun sampai dengan 22,90 tahun 15.58 years to 22.90 years (2024: 16.50 years to
(2024: 16,50 tahun sampai dengan 21,10 tahun). 21.10 years).
65
Page 372
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. EKUITAS 14. EQUITY
Modal Saham Share Capital
Pada tanggal 31 Desember 2025 dan 2024, rincian As of December 31, 2025 and 2024, the details of
pemegang saham Perusahaan dan kepemilikan the Company’s shareholders and their respective
sahamnya masing-masing adalah sebagai berikut: share ownership are as follows:
Total Saham
Ditempatkan dan
Disetor Penuh/ Persentase
Number of Shares Kepemilikan/
Issued and Percentage Jumlah/
Pemegang Saham Fully Paid of Ownership Amount Shareholders
PT Teladan Resources 7.752.552.400 59,89% 775.255.240 PT Teladan Resources
Tn. Ahmad Gunung 2.100.563.000 16,22% 210.056.300 Mr. Ahmad Gunung
Tn. Wishnu Wardhana *) 2.100.563.000 16,22% 210.056.300 Mr. Wishnu Wardhana *)
Tn. Wiwoho Basuki Tjokronegoro 21.862.000 0,17% 2.186.200 Mr. Wiwoho Basuki Tjokronegoro
Tn. Mahirudin **) 500.000 0,00% 50.000 Mr. Mahirudin **)
Publik 970.489.800 7,50% 97.048.980 Public
Total 12.946.530.200 100,00% 1.294.653.020 Total
*) Tn. Wishnu Wardhana adalah Direktur Utama Perusahaan/Mr. Wishnu Wardhana is the President Director of the Company
**) Tn. Mahirudin adalah Direktur Perusahaan/Mr. Mahirudin is the Director of the Company
Pengelolaan Modal Capital Management
Tujuan utama pengelolaan modal Grup adalah The primary objective of the Group’s capital
untuk memastikan pemeliharaan rasio modal yang management is to ensure that it maintains healthy
sehat untuk mendukung usaha dan memaksimalkan capital ratios in order to support its business and
imbalan bagi pemegang saham. Grup mengelola maximize shareholder value. The Group manages
struktur permodalan dan melakukan penyesuaian its capital structure and makes adjustments to it in
terhadap perubahan kondisi ekonomi. Untuk light of changes in economic conditions. To maintain
memelihara dan menyesuaikan struktur or adjust the capital structure, the Group can seek
permodalan, Grup dapat mengusahakan funding through loans from shareholders as long as
pendanaan melalui pinjaman dari pemegang saham it does not conflict with bank loan’s covenants.
sepanjang tidak bertentangan dengan persyaratan-
persyaratan dari utang bank.
Tidak ada perubahan atas tujuan, kebijakan maupun No changes was made in the objectives, policies or
proses untuk tahun yang berakhir pada tanggal processes for the years ended December 31, 2025
31 Desember 2025 dan 2024. and 2024.
Kebijakan Grup adalah mempertahankan rasio The Group’s policy is to maintain a working capital
modal kerja, struktur permodalan yang sehat untuk ratio and a healthy capital structure in order to
mengamankan akses terhadap pendanaan pada secure access for financing at a reasonable cost.
biaya yang wajar.
66
Page 373
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. EKUITAS (lanjutan) 14. EQUITY (continued)
Pengelolaan Modal (lanjutan) Capital Management (continued)
Selain itu, Grup juga dipersyaratkan oleh Undang- In addition, the Group is also required by the Limited
undang Perseroan Terbatas Tahun 2007 untuk Liability Company Law Year 2007 to allocate and
mengalokasikan sampai dengan 20% dari modal maintain a non-distributable reserve fund until the
saham ditempatkan dan disetor penuh ke dalam said reserve reaches 20% of the issued and fully
dana cadangan yang tidak boleh didistribusikan. paid share capital. This externally imposed capital
Persyaratan permodalan eksternal tersebut requirement is considered by the Group at the
dipertimbangkan oleh Grup pada Rapat Umum Annual General Shareholders Meeting.
Pemegang Saham.
Cadangan umum Appropriated for general reserve
Dalam Rapat Umum Pemegang Saham Tahunan Based on the Annual General Shareholders
(“RUPST”) Perusahaan pada tanggal 24 April 2025, Meeting (“AGM”) of the Company dated
para pemegang saham memutuskan untuk April 24, 2025, the shareholders approved
menyisihkan Rp1.000.000 dari laba tahun 2024 additional appropriation of Rp1,000,000 from 2024
sebagai tambahan cadangan umum sesuai dengan profit for general reserve in accordance with Article
ketentuan Pasal 61 dari Undang-undang No.40 61 Law No.40 Year 2007 regarding Limited Liability
Tahun 2007 tentang Perseroan Terbatas. Company.
Dalam Rapat Umum Pemegang Saham Tahunan Based on the Annual General Shareholders
(“RUPST”) Perusahaan pada tanggal 25 April 2024, Meeting (“AGM”) of the Company dated
para pemegang saham memutuskan untuk April 25, 2024, the shareholders approved
menyisihkan Rp1.000.000 dari laba tahun 2023 additional appropriation of Rp1,000,000 from 2023
sebagai tambahan cadangan umum sesuai dengan profit for general reserve in accordance with Article
ketentuan Pasal 61 dari Undang-undang No.40 61 Law No.40 Year 2007 regarding Limited Liability
Tahun 2007 tentang Perseroan Terbatas. Company.
Tambahan modal disetor Additional paid-in capital
Akun ini merupakan selisih lebih kas yang diterima This account represents the excess of cash
dari penerbitan saham atas jumlah nilai nominal received from the issuance of stock over the total
saham dan selisih nilai transaksi restrukturisasi nominal value of the shares and differences arising
entitas sepengendali. from restructuring transactions among entities under
common control.
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
2025 2024
Agio saham 248.573.376 248.573.376 Share premium
Biaya emisi saham (14.754.919) (14.754.919) Share issuance costs
Differences arising from restructuring
Selisih nilai transaksi restrukturisasi transactions amog entities under
entitas sepengendali (84.058.633) (84.058.633) common control
Total 149.759.824 149.759.824 Total
67
Page 374
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. EKUITAS (lanjutan) 14. EQUITY (continued)
Tambahan modal disetor (lanjutan) Additional paid-in capital (continued)
Rincian selisih nilai transaksi restrukturisasi entitas The differences arising from restructuring
sepengendali adalah sebagai berikut: transactions among entities under common control
are as follows:
Bagian atas Nilai
tercatat Aset yang Selisih Nilai
Tanggal Efektif Diakuisisi/ Transaksi/
Transaksi/ Total Imbalan/ Share in the Carrying Difference in the
Deskripsi/ Effective Date of Total Amount of the Acquired Value of
Description Transaction Consideration Assets Transactions
Transaksi pembelian saham SPN dari TR/ 6 Desember 2007/
Purchase of shares of SPN from TR December 6, 2007 (412.500 ) (8.235.278) (8.647.778)
Transaksi pembelian saham IEK dari TR/ 6 Desember 2007/
Purchase of shares of IEK from TR December 6, 2007 (756.800 ) (9.488.720) (10.245.520)
Transaksi pembelian saham TLN dari TR/ 6 Desember 2007/
Purchase of shares of TLN from TR December 6, 2007 (3.630.000 ) (20.929.016) (24.559.016)
Transaksi pembelian saham TBPP dari TR/ 6 Desember 2007/
Purchase of shares of TBPP from TR December 6, 2007 (5.280.000 ) (15.116.879) (20.396.879)
Transaksi pembelian saham GSA dari TR/ 6 Desember 2007/
Purchase of shares of GSA from TR December 6, 2007 (207.000 ) (263.617) (470.617)
Transaksi pembelian saham TPS dari TR/ 6 Desember 2007/
Purchase of shares of TPS from TR December 6, 2007 (440.000 ) (6.235.593) (6.675.593)
Transaksi pembelian saham DL dari PT
Teladan Utama/
Purchase of shares of DL from PT Teladan 21 Oktober 2015/
Utama October 21, 2015 (1.500.000 ) 1.291.341 (208.659)
Transaksi penjualan saham TPP kepada
SGA/ 17 Mei 2021/
Sales of shares of TPP to SGA May 17, 2021 13 12.883.688 (12.883.675)
Transaksi penjualan saham TWS kepada
SGA/ 17 Mei 2021/
Sales of shares of TWS to SGA May 17, 2021 500.000 495.509 4.491
Transaksi penjualan saham TLPS kepada
SGA/ 17 Mei 2021/
Sales of shares of TLPS to SGA May 17, 2021 500.000 495.509 4.491
Transaksi penjualan saham LPSA kepada
SGA/ 17 Mei 2021/
Sales of shares of LPSA to SGA May 17, 2021 500.000 495.509 4.491
Transaksi penjualan saham SMS kepada
SGA/ 17 Mei 2021/
Sales of shares of SMS to SGA May 17, 2021 500.000 495.509 4.491
Transaksi penjualan saham TSA kepada
SGA/ 17 Mei 2021/
Sales of shares of TSA to SGA May 17, 2021 500.000 488.860 11.140
Total/Total
(84.058.633)
Penawaran Umum Perdana Initial Public Offering
Pada tanggal 12 April 2022, Perusahaan telah On April 12, 2022, the Company completed the
menyelesaikan penawaran umum perdana atas initial public offering of its 517,861,200 shares to the
517.861.200 saham kepada masyarakat dengan public at Rp580 per share (full amount) with net
harga Rp580 per saham (angka penuh) dan proceeds amounting to Rp233,818,457 (net of share
penerimaan neto sebesar Rp233.818.457 (setelah emission cost). The difference between par value
dikurangi biaya emisi saham). Selisih antara nilai per share (Rp100 - full amount) and the offering
nominal per saham (Rp100 - angka penuh) dan price per share (Rp580 - full amount) was presented
harga penawaran per saham (Rp580 - angka penuh) as part of “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.
Dividen Dividends
Dalam Surat Keputusan Dewan Komisaris dan Based on the Decision Letter of Boards of
Direksi Perusahaan pada tanggal 2 Oktober 2025, Commissioners and Directors of the Company dated
Perusahaan membagikan dividen kas interim October 2, 2025, the Company distributed interim
sebesar Rp199.279.343 dari laba tahun 2025 yang cash dividends amounting to Rp199,279,343 from
telah dibayarkan seluruhnya oleh Perusahaan di 2025 profit which had been fully paid by the
tahun berjalan. Company in the current year.
68
Page 375
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. EKUITAS (lanjutan) 14. EQUITY (continued)
Dividen (lanjutan) Dividends (continued)
Dalam RUPST Perusahaan pada tanggal Based on the AGM of the Company dated
24 April 2025, Perusahaan membagikan dividen kas April 24, 2025, the Company distributed cash
sebesar Rp398.590.067 dari laba tahun 2024 yang dividends amounting to Rp398,590,067 from 2024
telah dibayarkan seluruhnya oleh Perusahaan di profit which had been fully paid by the Company in
tahun berjalan. the current year.
Dalam RUPST Perusahaan pada tanggal Based on the AGM of the Company dated
25 April 2024, Perusahaan membagikan dividen kas April 25, 2024, the Company distributed cash
sebesar Rp158.361.099 dari laba tahun 2023 yang dividends amounting to Rp158,361,099 from 2023
telah dibayarkan seluruhnya oleh Perusahaan di profit which had been fully paid by the Company in
tahun berjalan. the current year.
15. PENDAPATAN DARI KONTRAK DENGAN 15. REVENUE FROM CONTRACTS WITH
PELANGGAN DAN LIABILITAS KONTRAK CUSTOMERS AND CONTRACT LIABILITIES
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers
Rincian pendapatan dari kontrak dengan pelanggan The details of revenue from contracts with
adalah sebagai berikut: customers are as follows:
2025 2024
Pihak ketiga Third parties
Minyak kelapa sawit 4.706.869.394 3.845.777.090 Crude palm oil
Inti kelapa sawit 358.991.943 271.773.146 Palm kernels
Minyak inti kelapa sawit 296.645.194 89.894.254 Crude palm kernels oil
Lain-lain 10.826.741 3.835.742 Others
Pihak berelasi (Catatan 19) Related parties (Note 19)
Minyak kelapa sawit 46.861.988 - Crude palm oil
Inti kelapa sawit 497.813 201.350 Palm kernels
Lain-lain 698.511 - Others
Total 5.421.391.584 4.211.481.582 Total
Penjualan dengan satu pelanggan tunggal yang Sales transaction with any single customer with a
jumlah penjualan kumulatifnya melebihi 10% dari cumulative sales amount exceeding 10% of the total
total pendapatan konsolidasian adalah sebagai consolidated revenue are as follows:
berikut:
Persentase terhadap
jumlah pendapatan/
Percentage of
Total/Total total revenue
2025 2024 2025 2024
Pihak ketiga Third parties
PT Wilmar Nabati Indonesia 1.848.236.057 1.257.206.245 34,09% 29,85% PT Wilmar Nabati Indonesia
PT Energi Unggul Persada 1.091.949.266 909.411.942 20,14% 21,59% PT Energi Unggul Persada
PT Karyanusa Ekadaya 639.139.392 548.417.353 11,79% 13,02% PT Karyanusa Ekadaya
PT Karya Indah Alam Sejahtera 452.378.187 543.645.211 8,34% 12,91% PT Karya Indah Alam Sejahtera
Total 4.031.702.902 3.258.680.751 74,36% 77,37% Total
Liabilitas kontrak Contract liabilities
Liabilitas kontrak merupakan imbalan kontrak atas Contract liabilities consist of considerations for
produk minyak kelapa sawit dan inti kelapa sawit crude palm oil and palm kernel products paid by the
yang diterima dari pelanggan. customers.
69
Page 376
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. PENDAPATAN DARI KONTRAK DENGAN 15. REVENUE FROM CONTRACTS WITH
PELANGGAN DAN LIABILITAS KONTRAK CUSTOMERS AND CONTRACT LIABILITIES
(lanjutan) (continued)
Liabilitas kontrak (lanjutan) Contract liabilities (continued)
Pendapatan yang diakui dari liabilitas kontrak pada The amount of revenue recognized from contract
tanggal 31 Desember 2024 pada tahun berjalan liabilities as at December 31, 2024 in the current
adalah sebesar Rp241.059.869 (2023: year was Rp241,059,869 (2023: Rp327,683,035).
Rp327.683.035).
Kewajiban pelaksanaan Performance obligation
Kewajiban pelaksanaan pada Grup, yang mencakup The performance obligations of the Group, which
produk-produk di atas, dipenuhi pada saat cover the products mentioned above, are satisfied
pengiriman dari lokasi Grup atau pada penyerahan upon shipment from the Group’s location or upon
barang di lokasi pelanggan sesuai persyaratan delivery of the goods at the customer’s location as
dalam kontrak. agreed in the contracts.
16. BEBAN POKOK PENJUALAN 16. COST OF GOODS SOLD
Rincian beban pokok penjualan adalah sebagai The details of cost of goods sold are as follows:
berikut:
2025 2024
Biaya produksi langsung Direct production costs
Pembelian tandan buah segar 1.092.454.911 825.532.154 Purchases of fresh fruit bunches
Pemupukan dan biaya pemeliharaan
lainnya atas tanaman produktif Manuring and other maintenance
telah menghasilkan 785.527.049 699.056.267 costs of mature bearer plants
Panen dan pengumpulan 544.641.604 571.529.686 Harvesting and collecting
Biaya pengolahan 93.327.344 88.169.605 Processing costs
Perbaikan dan pemeliharaan 77.612.525 82.471.281 Repairs and maintenance
Total biaya produksi langsung 2.593.563.433 2.266.758.993 Total direct production costs
Biaya produksi tidak langsung Indirect production costs
Penyusutan dan amortisasi Depreciation and amortization
(Catatan 8 dan 10) 316.769.081 257.039.198 (Notes 8 and 10)
Gaji, upah dan imbalan kerja 179.961.284 179.566.250 Salaries, wages and employee benefits
Administrasi kantor 86.990.739 73.276.033 Office administration
Perbaikan dan pemeliharaan 73.650.644 60.694.495 Repairs and maintenance
Lain-lain 114.878.076 94.508.016 Others
Sub-total 772.249.824 665.083.992 Sub-total
Total biaya yang dikapitalisasi ke Amount capitalized to
tanaman produktif belum immature bearer plants
menghasilkan (Catatan 8) (1.726.079) (1.470.431) (Note 8)
Total biaya produksi tidak langsung 770.523.745 663.613.561 Total indirect production costs
Total biaya produksi 3.364.087.178 2.930.372.554 Cost of goods manufactured
Persediaan barang jadi Finished goods inventories
Awal tahun 380.903.208 180.985.222 At beginning of year
Pembelian 182.718.521 24.870.574 Purchase
Akhir tahun (Catatan 5) (369.907.643) (380.903.208) At end of year (Note 5)
Total 3.557.801.264 2.755.325.142 Total
Pada tahun 2025 dan 2024, tidak ada transaksi dari In 2025 and 2024, there were no transaction made
satu pemasok dengan jumlah transaksi kumulatif with any single supplier with a cumulative amount
yang melebihi 10% dari jumlah pendapatan exceeding 10% of the consolidated revenue.
konsolidasian.
70
Page 377
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
17. BEBAN DAN PENGHASILAN OPERASI 17. OPERATING EXPENSES AND INCOME
Beban penjualan dan distribusi terutama terdiri dari Selling and distribution expenses mostly consist of
beban pengangkutan dan jasa muat. freight and loading expenses.
Rincian beban umum dan administrasi adalah The details of general and administrative expenses
sebagai berikut: are as follows:
2025 2024
Gaji dan kesejahteraan karyawan 172.250.021 143.973.089 Salaries and employee benefits
Perjalanan dinas 127.924.627 29.517.842 Business travel
Jasa tenaga ahli 21.265.169 32.235.086 Professional fees
Penyusutan (Catatan 8 dan 10) 28.215.383 23.576.398 Depreciation (Notes 8 and 10)
Administrasi kantor 9.782.042 9.608.213 Office administration
Lain-lain 23.046.646 19.733.828 Others
Total 382.483.888 258.644.456 Total
Rincian penghasilan operasi lain adalah sebagai The details of other operating income are as follows:
berikut:
2025 2024
Pendapatan sewa kendaraan 16.950.100 11.731.000 Rental income from vehicles
Biaya manajemen plasma 12.835.126 9.763.977 Plasma management fee
Lain-lain 13.987.792 11.696.050 Others
Total 43.773.018 33.191.027 Total
Rincian beban operasi lain adalah sebagai berikut: The details of other operating expenses are as follows:
2025 2024
Beban pajak 20.398.032 15.412.875 Tax expenses
Penyisihan penurunan Allowance for impairment of
nilai piutang plasma (Catatan 7) 10.045.370 10.783.598 plasma receivables (Note 7)
Lain-lain 3.263.428 6.825.367 Others
Total 33.706.830 33.021.840 Total
18. PENGHASILAN KEUANGAN DAN BEBAN 18. FINANCE INCOME AND FINANCE EXPENSES
KEUANGAN
Rincian penghasilan keuangan adalah sebagai The details of finance income are as follows:
berikut:
2025 2024
Penghasilan bunga: Interest income:
Jasa giro dan deposito berjangka 14.330.984 15.993.813 Cash in banks and time deposits
Lain-lain 5.801 8.604 Others
Total 14.336.785 16.002.417 Total
71
Page 378
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. PENGHASILAN KEUANGAN DAN BEBAN 18. FINANCE INCOME AND FINANCE EXPENSES
KEUANGAN (lanjutan) (continued)
Rincian beban keuangan adalah sebagai berikut: The details of finance expenses are as follows:
2025 2024
Beban bunga: Interest expenses:
Pinjaman bank 38.172.245 59.213.014 Bank loans
Liabilitas sewa (Catatan 10) 6.659.414 7.121.467 Lease liabilities (Note 10)
Amortisasi biaya tangguhan Amortization of deferred charges
atas utang bank 614.083 1.140.902 on bank loans
Lain-lain 324.046 300.000 Others
Total 45.769.788 67.775.383 Total
19. TRANSAKSI DAN SALDO DENGAN PIHAK- 19. TRANSACTIONS AND ACCOUNT BALANCES
PIHAK BERELASI WITH RELATED PARTIES
Tabel berikut menyajikan transaksi dengan pihak The following table presents the total amount of
berelasi, serta saldo dengan pihak berelasi: transactions that have been entered into with related
parties, as well as balances with related parties:
a. Piutang Usaha a. Trade Receivables
2025 2024
Entitas sepengendali Entity under common control
PT Sawit Sukses Sejahtera 22.458.408 223.498 PT Sawit Sukses Sejahtera
Total 22.458.408 223.498 Total
Persentase terhadap total
aset konsolidasian 0,37% 0,00% Percentage to consolidated total assets
b. Piutang Lain-lain b. Other Receivables
2025 2024
Entitas sepengendali Entities under common control
PT Sawit Gemilang Abadi 270.000.000 270.000.000 PT Sawit Gemilang Abadi
PT Ladang Palma Subur Abadi 5.000.000 5.000.000 PT Ladang Palma Subur Abadi
PT Sawit Sukses Sejahtera 2.324.489 24.964.741 PT Sawit Sukses Sejahtera
PT Teladan Sawit Abadi 1.500.278 1.500.278 PT Teladan Sawit Abadi
PT Prima Cipta Selaras 438.435 874.085 PT Prima Cipta Selaras
PT Teladan Palma Perkasa 358.116 370.244 PT Teladan Palma Perkasa
PT Tunas Alam Nusantara 91.854 819.714 PT Tunas Alam Nusantara
Pihak berelasi lainnya Other related parties
PT Abadi Gemilang Investama 26.333.151 27.657.710 PT Abadi Gemilang Investama
PT Sima Agung Prima Sawit 19.776 197.535 PT Sima Agung Prima Sawit
Total 306.066.099 331.384.307 Total
Persentase terhadap total
aset konsolidasian 5,09% 5,85% Percentage to consolidated total assets
72
Page 379
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. TRANSAKSI DAN SALDO DENGAN PIHAK- 19. TRANSACTIONS AND ACCOUNT BALANCES
PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
c. Utang Usaha c. Trade Payables
2025 2024
Entitas sepengendali Entities under common control
PT Sawit Sukses Sejahtera 1.624.279 12.031.710 PT Sawit Sukses Sejahtera
PT Tunas Alam Nusantara 1.348.022 14.358.891 PT Tunas Alam Nusantara
PT Prima Cipta Selaras - 26.666.286 PT Prima Cipta Selaras
Pihak berelasi lainnya Other related party
PT Abadi Gemilang Investama 55.189.707 25.147.735 PT Abadi Gemilang Investama
Total 58.162.008 78.204.622 Total
Persentase terhadap total
liabilitas konsolidasian 2,45% 3,10% Percentage to consolidated total liabilities
d. Utang Lain-lain d. Other Payables
2025 2024
Entitas sepengendali Entity under common control
PT Prima Cipta Selaras 6.321.773 180.161 PT Prima Cipta Selaras
PT Tunas Alam Nusantara 6.500.000 - PT Tunas Alam Nusantara
PT Sawit Sukses Sejahtera 706.000 2.600 PT Sawit Sukses Sejahtera
Pihak berelasi lainnya Other related party
PT Abadi Gemilang Investama 1.390.840 - PT Abadi Gemilang Investama
PT Imeco Inter Sarana - 5.249 PT Imeco Inter Sarana
Total 14.918.613 188.010 Total
Persentase terhadap total
liabilitas konsolidasian 0,63% 0,01% Percentage to consolidated total liabilities
e. Pendapatan e. Revenue
2025 2024
Entitas sepengendali Entity under common control
PT Sawit Sukses Sejahtera 47.359.801 201.350 PT Sawit Sukses Sejahtera
PT Tunas Alam Nusantara 698.511 - PT Tunas Alam Nusantara
Total 48.058.312 201.350 Total
Persentase terhadap
pendapatan dari kontrak dengan Percentage to consolidated revenue
pelanggan konsolidasian 0,89% 0,00% from contracts with customers
73
Page 380
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. TRANSAKSI DAN SALDO DENGAN PIHAK- 19. TRANSACTIONS AND ACCOUNT BALANCES
PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
f. Pembelian Barang Jadi f. Purchase of Finished Goods
2025 2024
Entitas sepengendali Entity under common control
PT Sawit Sukses Sejahtera 107.526.353 21.624.158 PT Sawit Sukses Sejahtera
PT Prima Cipta Selaras 63.291.454 3.246.416 PT Prima Cipta Selaras
PT Tunas Alam Nusantara 11.900.714 - PT Tunas Alam Nusantara
Total 182.718.521 24.870.574 Total
Persentase terhadap Percentage to consolidated
beban terkait konsolidasian 5,14% 0,90% related expenses
Beban kompensasi bruto bagi manajemen kunci Gross compensation for the key management
(termasuk dewan komisaris dan direksi) Grup (including board of commissioners and directors) of
adalah sebagai berikut: the Group are as follows:
2025 2024
Imbalan kerja jangka pendek 24.028.416 22.122.113 Short-term employee benefits
Sifat dari transaksi yang signifikan dengan pihak The nature of significant transactions with related
berelasi adalah sebagai berikut: parties are as follows:
a. Grup melakukan transaksi-transaksi di luar a. The Group has non-trade transactions with
usaha dengan pihak-pihak berelasi, seperti related parties, such as non-interest bearing
pinjaman tanpa bunga jangka pendek antar short term intercompany loans related to
perusahaan yang berhubungan dengan kegiatan operational activities, reimbursements of
operasional, penggantian biaya serta beban expenses and other charges. Intercompany
lainnya. Saldo yang timbul dari transaksi ini pada balances arising from these transactions as of
tanggal 31 Desember 2025 dan 2024 disajikan December 31, 2025 and 2024, are presented as
sebagai “Piutang Lain-lain - Pihak Berelasi” dan “Other Receivables - Related Parties” and
“Utang Lain-lain - Pihak Berelasi” pada laporan “Other Payables - Related Parties”, in the
posisi keuangan konsolidasian. Piutang lain-lain consolidated statement of financial position.
- pihak berelasi dan utang lain-lain - pihak Trade receivables - related parties and other
berelasi tidak dikenakan bunga. payables - related parties are non-interest
bearing.
b. Pada tanggal 15 Maret 2021, Perusahaan b. On March 15, 2021, the Company provided loan
memberikan pinjaman kepada PT Sawit to PT Sawit Gemilang Abadi amounting to
Gemilang Abadi sebesar Rp270.000.000 yang Rp270,000,000 which can be exchanged into
dapat ditukarkan menjadi saham biasa PT Sawit ordinary shares of PT Sawit Sukses Sejahtera
Sukses Sejahtera dan PT Prima Cipta Selaras. and PT Prima Cipta Selaras. This loan is non-
Pinjaman ini tidak dikenakan bunga dan akan interest bearing and will be due on December 31,
jatuh tempo pada tanggal 31 Desember 2027 2027 or earlier based on agreement of the
atau lebih cepat berdasarkan kesepakatan para parties. Loan balance from these transactions
pihak. Saldo pinjaman dari transaksi tersebut were presented as “Other receivables - related
disajikan sebagai bagian dari akun “Piutang lain- parties” account in the consolidated statement of
lain pihak berelasi” pada laporan posisi financial position.
keuangan konsolidasian.
74
Page 381
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. LABA PER SAHAM 20. EARNINGS PER SHARE
Rincian perhitungan laba per saham adalah sebagai Details of earnings per share computation are as
berikut: follows:
2025 2024
Laba periode berjalan yang
diatribusikan kepada pemilik Profit for the period attributable
entitas induk 1.106.606.494 825.587.405 to owners of the parent company
Jumlah rata-rata tertimbang
saham 12.946.530.200 12.946.530.200 Weighted-average number of shares
Laba per saham dasar yang Basic earnings per share
dapat diatribusikan kepada attributable to
pemilik entitas induk the owners of the parent
(angka penuh) 85,48 63,77 (full amount)
Perusahaan tidak mempunyai efek berpotensi The Company has no outstanding dilutive potential
saham biasa yang bersifat dilutif pada tanggal ordinary shares as of December 31, 2025 and 2024.
31 Desember 2025 dan 2024.
21. KOMITMEN 21. COMMITMENTS
Komitmen Belanja Modal Capital Expenditure Commitments
TBP, entitas anak, memiliki kontrak pembelian TBP, a subsidiary, has contract covering purchase
barang modal dengan pihak ketiga untuk of capital goods with third parties in relation to
pembangunan perumahan pegawai. Pada tanggal the construction of employee housing. As of
31 Desember 2025, jumlah nilai kontrak yang belum December 31, 2025, total unpaid/outstanding
dibayar dan masih dalam proses penyelesaian contracts, which are in the process of completion,
adalah sebesar Rp56.500 (2024: Rp56.500). amounted to Rp56,500 (2024: Rp56,500).
DL, entitas anak, memiliki kontrak pembelian barang DL, a subsidiary, has contract covering purchase of
modal dengan pihak ketiga untuk pembangunan capital goods with third parties in relation to
pembangkit listrik tenaga biogas dan perumahan the construction of biogas power plant and
pegawai. Pada tanggal 31 Desember 2025, jumlah employee housing. As of December 31, 2025, total
nilai kontrak yang belum dibayar dan masih dalam unpaid/outstanding contracts, which are in the
proses penyelesaian adalah sebesar Rp12.564.383 process of completion, amounted to Rp12,564,383
(2024: Rp2.224.615). (2024: Rp2,224,615).
Komitmen Penggunaan Lahan Bersama Utilization of Joint Area Commitments
Pada tanggal 31 Januari 2017, TLN mengadakan On January 31, 2017, TLN entered into an
perjanjian dengan GAM, pihak ketiga, mengenai agreement with GAM, a third party, pertaining to the
penggunaan sebagian lahan HGU milik TLN yang utilization of a portion of TLN’s parcels of land under
berlokasi di Karangan, Kalimantan Timur, untuk HGU land rights located in the Karangan, East
kegiatan pertambangan selama 24 tahun hingga Kalimantan, for mining activities over 24 years until
tahun 2041. GAM memberi imbalan sebesar 2041. GAM paid consideration amounting to
Rp18.060.000 yang diamortisasi selama 24 tahun. Rp18,060,000 which will be amortized for 24 years.
TLN juga menerima kompensasi atas penggantian TLN also received compensation for development
biaya pengembangan tanaman perkebunan yang cost of plantation in those areas amounting to
telah ditanam di atas lahan tersebut sebesar Rp41,107,500 which was recorded in 2017
Rp41.107.500 yang dicatat pada laporan laba rugi consolidated statement of profit or loss and other
dan pendapatan komprehensif lain konsolidasian comprehensive income. The said agreement also
tahun 2017. Perjanjian tersebut juga mensyaratkan require GAM to restore and rehabilitate those areas
GAM untuk mengembalikan dan merehabilitasi area at the end of the agreement date.
tersebut pada akhir masa perjanjian.
75
Page 382
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
21. KOMITMEN (lanjutan) 21. COMMITMENTS (continued)
Komitmen Penggunaan Lahan Bersama Utilization of Joint Area Commitments
(lanjutan) (continued)
Pada tanggal 28 Desember 2020, TLN mengadakan On December 28, 2020, TLN entered into an
perjanjian dengan GAM, mengenai penggunaan agreement with GAM pertaining to the utilization of
lahan lainnya untuk kegiatan pertambangan selama other area for mining activities over 21 years until
21 tahun hingga tahun 2041. Sebagai kompensasi, 2041. As compensation, GAM paid consideration
GAM memberi imbalan sebesar Rp17.685.000 amounting to Rp17,685,000 which will be amortized
yang diamortisasi selama 21 tahun. TLN juga for 21 years. TLN also received compensation for
menerima kompensasi atas penggantian biaya development cost of plantation in those areas
pengembangan tanaman perkebunan yang telah amounting to Rp49,815,000 which was recorded in
ditanam di atas lahan tersebut sebesar 2020 consolidated statement of profit or loss and
Rp49.815.000 yang dicatat pada laporan laba rugi other comprehensive income. The said agreement
dan pendapatan komprehensif lain konsolidasian also require GAM to reclaim and rehabilitate those
tahun 2020. Perjanjian tersebut juga mensyaratkan areas at the end of the agreement date.
GAM untuk mengembalikan dan merehabilitasi area
tersebut pada akhir masa perjanjian.
Pada tahun 2023, TLN mengadakan perjanjian In 2023, TLN entered into an agreement with GAM
dengan GAM, mengenai penggunaan lahan lainnya pertaining to the utilization of other area for mining
untuk kegiatan pertambangan selama 18 tahun activities over 18 years until 2041. As
hingga tahun 2041. Sebagai kompensasi, GAM compensation, GAM paid consideration amounting
memberi imbalan sebesar Rp27.852.435 to Rp27,852,435 which will be amortized for 18
yang diamortisasi selama 18 tahun. TLN juga years. TLN also received compensation for
menerima kompensasi atas penggantian biaya development cost of plantation in those areas
pengembangan tanaman perkebunan yang telah amounting to Rp44,052,850 which was recorded in
ditanam di atas lahan tersebut sebesar 2023 consolidated statement of profit or loss and
Rp44.052.850 yang dicatat pada laporan laba rugi other comprehensive income. The said agreement
dan pendapatan komprehensif lain konsolidasian also require GAM to reclaim and rehabilitate those
tahun 2023. Perjanjian tersebut juga mensyaratkan areas at the end of the agreement date.
GAM untuk mengembalikan dan merehabilitasi area
tersebut pada akhir masa perjanjian.
Imbalan kontrak dan pendapatan yang timbul dari Considerations and income from these transactions
transaksi tersebut masing-masing disajikan sebagai were presented as part of “Other non-current
bagian dari akun “Liabilitas jangka panjang lainnya” liabilities” account in the consolidated statement of
pada laporan posisi keuangan konsolidasian dan financial position and “Other Operating Income”
akun “Pendapatan Operasi Lainnya” pada laporan account in the consolidated statement of profit or
laba rugi dan penghasilan komprehensif lain loss and other comprehensive income, respectively.
konsolidasian.
Komitmen Fasilitas Kredit Investasi Plasma Plasma Investment Credit Facility Commitments
Pada bulan Oktober 2021, Bank Mandiri telah In October 2021, Bank Mandiri provided investment
memberikan fasilitas kredit investasi untuk credit facility to refinance oil palm plasma plantation
pembiayaan kembali kebun plasma kelapa sawit of several plasma cooperatives covering an area of
milik beberapa koperasi plasma seluas 8.500 8,500 hectares, with a maximum credit limit of
hektar, dengan batas maksimum pinjaman sebesar Rp420,757,000. The loan is being repaid through
Rp420.757.000. Pinjaman ini dilunasi dengan quarterly installments with credit terms ending in
angsuran kuartalan dengan jangka waktu kredit 2026 until 2031. Based on the investment credit
yang berakhir pada tahun 2026 sampai dengan facility agreement, the Group acts as a credit avalis
tahun 2031. Berdasarkan perjanjian fasilitas kredit for the plasma cooperatives (Note 7). As of
investasi, Grup bertindak sebagai avalis koperasi- December 31, 2025, the loan from Bank Mandiri of
koperasi plasma tersebut (Catatan 7). Pada tanggal these cooperatives amounted to Rp276,778,916
31 Desember 2025, saldo pinjaman koperasi- (2024: Rp331,261,108) (unaudited).
koperasi tersebut kepada Bank Mandiri adalah
sebesar Rp276.778.916 (2024: Rp331.261.108)
(tidak diaudit).
76
Page 383
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 22. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN AND POLICIES
Risiko utama dari instrumen keuangan Grup adalah The main risks arising from the Group’s financial
risiko suku bunga atas nilai wajar dan arus kas, instruments are interest rate risk on fair value and
risiko harga komoditas, risiko kredit, dan risiko cash flow, commodity price risk, credit risk and
likuiditas. Direksi menelaah dan menyetujui liquidity risk. The Directors review and agree
kebijakan untuk mengelola masing-masing risiko policies for managing each of these risks, which is
tersebut yang dijelaskan dengan lebih rinci sebagai described in more details as follows:
berikut:
Risiko suku bunga atas nilai wajar dan arus kas Interest rate risk on fair value and cash flow
Risiko tingkat bunga adalah risiko bahwa nilai wajar Interest rate risk is the risk that the fair value or
atau arus kas masa depan suatu instrumen future cash flows of a financial instrument will
keuangan akan berfluktuasi karena perubahan fluctuate because of changes in market interest
tingkat suku bunga pasar. rates.
Risiko suku bunga Grup terutama timbul dari The Group’s interest rate risk mainly arises from
pinjaman untuk modal kerja dan investasi. Pinjaman loans for working capital and investment purposes.
pada berbagai suku bunga menimbulkan risiko suku Loans at variable rates expose the Group to fair
bunga atas nilai wajar kepada Grup. Grup tidak value interest rate risk. The Group has no loan that
memiliki pinjaman yang dikenakan suku bunga bears fixed interest rate.
tetap.
Saat ini, Grup tidak mempunyai kebijakan formal Currently, the Group does not have a formal
lindung nilai atas risiko suku bunga. hedging policy for interest rate exposures.
Untuk tahun yang berakhir pada tanggal-tanggal For the years ended December 31, 2025 and 2024,
31 Desember 2025 dan 2024, berdasarkan simulasi based on a sensible simulation, had the floating
yang rasional, jika tingkat suku bunga mengambang interest rates of long-term loans been 100 basis
pinjaman jangka panjang lebih tinggi/lebih rendah points higher/lower, with all other variables held
100 basis poin, dengan seluruh variabel-variabel constant, profit before income tax would have been
lain tidak berubah, maka efek pada laba sebelum affected as follows:
pajak penghasilan akan menjadi sebagai berikut:
2025 2024
Lebih rendah/tinggi 8.415.970 10.208.142 Lower/higher
Risiko harga komoditas Commodity price risk
Grup terkena dampak risiko harga komoditas akibat The Group is exposed to commodity price risk due
beberapa faktor, antara lain cuaca, kebijakan to certain factors, such as weather, government
pemerintah, tingkat permintaan dan penawaran policies, level of demand and supply in the market
pasar dan lingkungan ekonomi global. Dampak and the global economic environment. Such
tersebut terutama timbul dari penjualan tanda buah exposure mainly arises from its sales of fresh fruit
segar, minyak dan inti kelapa sawit, dimana marjin bunch, palm oil and palm kernel where the profit
laba atas penjualan tersebut terpengaruh fluktuasi margin on those sale may be affected by market
harga pasar. prices fluctuations.
Pada saat ini, Grup tidak mempunyai kebijakan Currently, the Group does not have a formal
formal lindung nilai atas risiko harga komoditas. hedging policy for commodity price exposures.
77
Page 384
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 22. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko kredit Credit risk
Risiko kredit yang dihadapi oleh Grup berasal dari The Group has credit risk arising from the credits
kredit yang diberikan kepada pelanggan dan petani granted to the customers and plasma farmers and
plasma serta penempatan rekening koran dan placement of current accounts and deposits in the
deposito pada bank dan lembaga keuangan. banks and financial institutions.
Selain dari pengungkapan di bawah ini, Grup tidak Other than as disclosed below, the Group has no
memiliki konsentrasi risiko kredit. concentration of credit risk.
Kas dan Setara Kas Cash and Cash Equivalents
Risiko kredit dari penempatan pada bank atau Credit risk from balances with banks or financial
lembaga keuangan dikelola oleh manajemen Grup institutions is managed by the Group’s management
sesuai dengan kebijakan Grup. Investasi kelebihan in accordance with the Group’s policy. Investments
dana dilakukan hanya dengan pihak yang disetujui of surplus funds are made only with approved
dan dalam batas kredit yang ditetapkan untuk counterparties and within credit limits assigned to
masing-masing pihak. Batas kredit masing-masing each counterparty. Counterparty credit limits are
pihak ditinjau oleh Direksi dan dapat diperbarui reviewed by the Board of Directors and may be
sepanjang tahun. Batasan tersebut ditetapkan untuk updated throughout the year. The limits are set to
meminimalkan konsentrasi risiko dan oleh karena itu minimize the concentration of risks and therefore
mengurangi kerugian finansial melalui potensi mitigate financial loss through the bank’s potential
kegagalan bank untuk melakukan pembayaran. failure to make payments.
Piutang Usaha Trade Receivables
Terdapat kebijakan untuk memastikan penjualan The Group has policies in place to ensure that whole
produk hanya dilakukan kepada pelanggan yang sales of products are made only to creditworthy
dapat dipercaya dengan rekam jejak atau sejarah customers with proven track records or good credit
kredit yang baik. Merupakan kebijakan Grup bahwa history. It is the Group’s policy that all customers
semua pelanggan yang akan melakukan pembelian who wish to trade on credit terms are subject to
secara kredit harus melalui prosedur verifikasi credit verification procedures. For sales, the Group
kredit. Untuk penjualan, Grup memberikan jangka may grant its customers credit terms from 5 (five) to
waktu kredit antara 5 (lima) sampai dengan 15 (lima 15 (fifteen) days from the issuance of invoice.
belas) hari dari tanggal penerbitan faktur. Grup The Group has policies that limit the amount of
memiliki kebijakan yang membatasi total kredit credit to every customer. In addition, trade
untuk tiap-tiap pelanggan. Selain itu, saldo piutang receivables balances are monitored on an ongoing
usaha dipantau secara terus menerus untuk basis to reduce the risk of bad debts.
mengurangi risiko piutang tak tertagih.
Ketika pelanggan gagal melakukan pelunasan When a customer fails to make a payment within the
sesuai dengan syarat pembayaran, Grup akan granted credit term, the Group will contact the
menghubungi pelanggan untuk menindaklanjuti customer to act on overdue receivable. If the
piutang yang telah lewat jatuh tempo. Jika customer does not settle the overdue receivable
pelanggan tidak melunasi piutang yang telah jatuh within a reasonable time, the Group will proceed
tempo dalam jangka waktu yang telah ditentukan, with a legal action. Depending on the Group’s
Grup akan menempuh jalur hukum. Sesuai dengan assessment, specific provisions may be made if the
evaluasi oleh Grup, penyisihan spesifik dapat dibuat debt is deemed uncollectible. To mitigate its credit
jika utang dianggap tidak tertagih. Untuk menekan risk, the Group will cease the supply of all products
risiko kredit, Grup akan menghentikan penyaluran to customers in the event of late payments or
semua produk kepada pelanggan yang terlambat defaults.
atau gagal bayar.
78
Page 385
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 22. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Piutang Plasma Plasma Receivables
Seperti diungkapkan pada Catatan 2 dan 7, piutang As disclosed in Notes 2 and 7, plasma receivables
plasma merupakan biaya-biaya yang dikeluarkan represent costs incurred for plasma plantation
untuk pengembangan perkebunan plasma yang development which include costs for plasma
meliputi pengeluaran yang dibiayai oleh bank dan plantations funded by the banks and temporarily self
yang dibiayai sendiri oleh Grup sementara funded by the Group while awaiting banks’ funding.
menunggu pendanaan dari bank.
Piutang plasma juga termasuk pinjaman talangan Plasma receivables also include advances to
kredit beserta bunga pada bank, pinjaman pupuk plasma farmers for topping up loan installments and
serta sarana produksi pertanian lainnya kepada the related interests to the banks, advances for
petani plasma. Biaya-biaya ini akan ditagihkan fertilizers and other agriculture supplies. These
kembali ke petani plasma, dan jaminan terkait expenses shall be reimbursed by the plasma
berupa bukti kepemilikan tanah perkebunan plasma farmers, and the related collateral in the form of titles
akan dikembalikan kepada petani plasma setelah of ownership of the plasma plantations will be
piutang plasma dilunasi sepenuhnya. handed over to the plasma farmers once the plasma
receivables have been fully repaid.
Grup melalui pola kemitraan juga memberikan The Group, through partnership scheme, also
bantuan teknis kepada petani plasma untuk provides technical assistance to the plasma farmers
mempertahankan produktivitas perkebunan plasma to maintain the productivity of plasma plantations as
yang merupakan bagian dari strategi Grup untuk part of the Group’s strategy to strengthen
mempererat hubungan dengan petani plasma yang relationship with plasma farmers which is expected
diharapkan akan dapat memperlancar pelunasan to improve the repayments of plasma receivables.
piutang plasma.
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 carrying
masing-masing kategori dari aset keuangan yang amount of each class of financial assets presented
disajikan pada laporan posisi keuangan in the consolidated statements of financial position.
konsolidasian.
Risiko likuiditas Liquidity risk
Grup mengelola profil likuiditasnya untuk membiayai The Group manages its liquidity profile to be able to
belanja modal dan melunasi utang yang jatuh tempo finance its capital expenditures and service its
dengan menyediakan kas dan setara kas yang maturing debts by maintaining sufficient cash and
cukup, dan ketersediaan pendanaan melalui cash equivalents, and the availability of funding
kecukupan jumlah fasilitas kredit yang diterima. through an adequate amount of committed credit
facilities.
Grup secara teratur mengevaluasi arus kas proyeksi The Group regularly evaluates its projected and
dan aktual dan terus-menerus memantau kondisi actual cash flow information and continuously
pasar keuangan untuk mengidentifikasikan assesses conditions in the financial markets for
kesempatan melakukan penggalangan dana yang opportunities to pursue fund-raising initiative, mainly
terutama mencakup utang bank. including bank loans.
79
Page 386
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 22. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
Tabel di bawah ini merangkum profil jatuh tempo The table below summarizes the maturity profile of
liabilitas keuangan Grup, berdasarkan arus kas the Group’s financial liabilities, based on contractual
kontraktual yang tidak terdiskonto (dalam jutaan undiscounted payments (in million rupiah):
rupiah):
Sewaktu-
waktu dan
Dalam Waktu
1 Tahun/ Dalam Waktu 1 Lebih dari 5
On Demand sampai dengan Tahun/More
and Within 5 Tahun/Within than
Total/Total 1 Year 1 to 5 Years 5 Years
Pada tanggal
31 Desember As at December 31,
2025 2025
Utang usaha 512.788 512.788 - - Trade payables
Utang lain-lain 85.325 85.325 - - Other payables
Beban akrual 13.946 13.946 - - Accrued expenses
Utang bank jangka
panjang 556.421 221.995 152.750 181.676 Long-term bank loans
Liabilitas sewa 416.310 204.977 208.537 2.796 Lease liabilities
Pada tanggal
31 Desember As at December 31,
2024 2024
Utang bank jangka
pendek 20.000 20.000 - - Short-term bank loans
Utang usaha 553.884 553.884 - - Trade payables
Utang lain-lain 29.866 29.866 - - Other payables
Beban akrual 16.591 16.591 - - Accrued expenses
Utang bank jangka
panjang 563.701 371.838 191.863 - Long-term bank loans
Liabilitas sewa 501.383 199.795 293.670 7.918 Lease liabilities
Perubahan pada liabilitas yang timbul dari Changes in liabilities arising from financing
aktivitas pendanaan activities
1 Januari 2025/ Arus Kas/ Lain-lain/ 31 Desember 2025/
January 1, 2025 Cash Flow Others December 31, 2025
Liabilitas sewa 501.383.066 (221.362.116) 136.288.638 416.309.588 Lease liabilities
Utang bank 539.431.136 (361.629.270) 247.485.508 425.287.374 Bank loans
Total liabilitas dari Total liabilities
aktivitas pendanaan 1.040.814.202 (582.991.386) 383.774.146 841.596.962 from financing activities
1 Januari 2024/ Arus Kas/ Lain-lain/ 31 Desember 2024/
January 1, 2024 Cash Flow Others December 31, 2024
Liabilitas sewa 530.793.869 (239.550.638) 210.139.835 501.383.066 Lease liabilities
Utang bank 961.914.234 (423.624.000) 1.140.902 539.431.136 Bank loans
Total liabilitas dari Total liabilities
aktivitas pendanaan 1.492.708.103 (663.174.638) 211.280.737 1.040.814.202 from financing activities
80
Page 387
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 22. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Perubahan pada liabilitas yang timbul dari Changes in liabilities arising from financing
aktivitas pendanaan (lanjutan) activities (continued)
Kolom ‘Lainnya’ mencakup penambahan dari The ‘Others’ column includes the addition from
kombinasi bisnis, amortisasi biaya tangguhan atas business combination, amortization of deferred
utang bank, penambahan atas liabilitas sewa dan charges on bank loan, additions of lease liabilities
penghentian sewa. Grup mengklasifikasikan bunga and termination of lease. The Group classifies
yang dibayarkan sebagai arus kas dari aktivitas interest paid as cash flows from operating activities.
operasi.
23. PENGUKURAN NILAI WAJAR 23. FAIR VALUE MEASUREMENT
Instrumen Keuangan Financial Instruments
Nilai tercatat instrumen keuangan yang disajikan di The carrying values of financial instruments
dalam laporan posisi keuangan konsolidasian kurang presented in the consolidated statement of financial
lebih sebesar nilai wajarnya. position approximate their fair values.
Manajemen menetapkan bahwa nilai tercatat Management has determined that the carrying
(berdasarkan jumlah nosional) kas dan setara kas, amounts (based on notional amounts) of cash and
piutang usaha dan lain-lain, utang usaha dan lain- cash equivalents, trade and other receivables, trade
lain, beban akrual dan liabilitas imbalan kerja jangka and other payables, accrued expenses and short-
pendek kurang lebih sebesar nilai wajarnya karena term employee benefits liability, reasonably
instrumen keuangan tersebut berjangka pendek. approximate their fair values because they are
short-term in nature.
Nilai tercatat dari utang bank jangka panjang dan The carrying amounts of long-term bank loans and
piutang plasma dengan suku bunga mengambang plasma receivables with floating interest rates are
kurang lebih sebesar nilai wajarnya karena dinilai approximately at their fair values as they are re-
ulang secara berkala. priced frequently.
Aset non-keuangan Non-financial Assets
Tabel berikut menunjukkan hirarki pengukuran nilai The following table provides the recurring fair value
wajar berulang dari aset Grup: measurement hierarchy of the Group’s assets:
Input yang Input yang tidak
Harga kuotasian dapat dapat
dalam pasar aktif diobservasi lain diobservasi
untuk aset yang yang signifikan yang signifikan
identik (Level 2)/ (Level 3)/
(Level 1)/ Significant Significant
Quoted prices in observable unobservable
active markets inputs inputs
Total/Total (Level 1) (Level 2) (Level 3)
31 Desember 2025 December 31, 2025
Aset biologis - produk Biological assets -
agrikultur 233.943.927 - 233.943.927 - agricultural produce
31 Desember 2024 December 31, 2024
Aset biologis - produk Biological assets -
agrikultur 246.862.988 - 246.862.988 - agricultural produce
Tidak ada transfer antara Level 1 dan Level 2, dan There were no transfers between Level 1 and Level
masuk atau keluar dari Level 3 selama tahun yang 2, and into or out from Level 3 for the years ended
berakhir pada tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
81
Page 388
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
24. INFORMASI SEGMEN 24. SEGMENT INFORMATION
Untuk kepentingan manajemen, Grup hanya terdiri For the purpose of management, the Group is
atas satu segmen operasi, yaitu perkebunan kelapa organized as one operating segment, i.e. oil palm
sawit. plantation.
Seluruh aset produktif Grup berada di Indonesia. All of the Group’s productive assets are located in
Seluruh pendapatan Grup berasal dari pelanggan di Indonesia. All of the Group’s revenues are
Indonesia. generated from customers in Indonesia.
25. STANDAR AKUNTANSI YANG TELAH 25. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE
EFEKTIF
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued up
tanggal penerbitan laporan keuangan konsolidasian to the date of issuance of the Group’s consolidated
Grup namun belum berlaku efektif diungkapkan financial statements, but not yet effective are
berikut ini. Manajemen bermaksud untuk disclosed below. The management intends to adopt
menerapkan standar-standar tersebut yang these standards that are considered relevant to the
dipertimbangkan relevan terhadap Grup pada saat Group when they become effective, and the impact
efektif, dan dampaknya terhadap posisi dan kinerja to the consolidated financial position and
keuangan konsolidasian Grup masih diestimasi performance of the Group is still being estimated as
sampai dengan tanggal penyelesaian laporan of the date of completion of these consolidated
keuangan konsolidasian ini: financial statements:
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026
Amendemen PSAK 109 and PSAK 107: Klasifikasi Amendments to PSAK 109 and PSAK 107:
dan Pengukuran Instrument Keuangan Classification and Measurement of Financial
Instruments
Amandemen tersebut mencakup klarifikasi atas suatu The amendments includes a clarification that a
liabilitas keuangan dihentikan pengakuannya pada financial liability is derecognised on the ‘settlement
“tanggal penyelesaian” serta memperkenalkan date’ and the introduction of an accounting policy
pilihan kebijakan akuntansi (apabila kondisi tertentu choice (if specific conditions are met) to
terpenuhi) untuk menghentikan pengakuan liabilitas derecognise financial liabilities settled using an
keuangan yang diselesaikan melalui sistem electronic payment system before the settlement
pembayaran elektronik sebelum tanggal date. Further, additional guidance is added on how
penyelesaian. Selain itu, panduan tambahan the contractual cash flows for financial assets with
ditambahkan mengenai bagaimana arus kas environmental, social and corporate governance
kontraktual untuk aset keuangan dengan fitur (ESG) and similar features should be assessed.
lingkungan, sosial, dan tata kelola perusahaan (ESG) The amendments also clarifiies what constitute
serta fitur serupa harus dinilai. Amandemen tersebut ‘non-recourse features’ and what are the
juga mengklarifikasi apa saja yang merupakan fitur characteristics of contractually linked instruments.
non-recourse dan karakteristik instrumen yang terkait The amendments also introduces of disclosures for
secara kontraktual. Selain itu, amandemen tersebut financial instruments with contingent features and
memperkenalkan persyaratan pengungkapan untuk additional disclosure requirements for equity
instrumen keuangan dengan fitur kontinjensi serta instruments classified at fair value through other
persyaratan pengungkapan tambahan untuk comprehensive income (OCI).
instrumen ekuitas yang diklasifikasikan pada nilai
wajar melalui penghasilan komprehensif lain (OCI).
Amandemen tersebut berlaku efektif untuk periode The Amendments are effective for annual periods
tahunan yang dimulai pada atau setelah 1 Januari starting on or after January 1, 2026 with early
2026, dengan penerapan dini diperkenankan hanya adoption permitted for classification of financial
untuk klasifikasi aset keuangan dan pengungkapan assets and related disclosures only. The Group
terkait. Grup tidak memperkirakan bahwa does not anticipate that the amendments will have
amandemen tersebut akan memberikan dampak a material effect on the Group’s financial
material terhadap laporan keuangan Grup. statements.
82
Page 389
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
25. STANDAR AKUNTANSI YANG TELAH 25. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE (continued)
EFEKTIF (lanjutan)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026 (lanjutan) (continued)
Amendemen PSAK 109 and PSAK 107: Kontrak yang Amendments to PSAK 109 and PSAK 107:
Mengacu Pada Listrik Bergantung Alam Contracts Referencing Nature-dependent
Electricity
Amandemen tersebut mengklarifikasi penerapan The amendments clarify the application of the ‘own-
persyaratan own-use untuk kontrak yang berada use’ requirements for in-scope contracts, amend
dalam ruang lingkup, mengubah persyaratan the designation requirements for a hedged item in a
penetapan (designation) atas item yang dilindungi cash flow hedging relationship for in-scope
dalam hubungan lindung nilai arus kas untuk kontrak- contracts, and add new disclosure requirements to
kontrak tersebut, serta menambahkan persyaratan enable investors to understand the effect of these
pengungkapan baru untuk memungkinkan investor contracts on a company’s financial performance
memahami dampak kontrak tersebut terhadap kinerja and cash flows.
keuangan dan arus kas perusahaan.
Amandemen tersebut akan berlaku efektif untuk The amendments will take effect for annual reporting
periode pelaporan tahunan yang dimulai pada atau periods starting on or after January 1, 2026. Early
setelah 1 Januari 2026. Penerapan dini adoption is allowed, but it must be disclosed. The
diperbolehkan, namun harus diungkapkan. amendments concerning the own-use exception are
Amandemen terkait pengecualian own-use to be applied retrospectively, while the hedge
diterapkan secara retrospektif, sedangkan accounting amendments should be applied
amandemen akuntansi lindung nilai diterapkan prospectively to new hedging relationships
secara prospektif untuk hubungan lindung nilai baru designated from the initial application date.
yang ditetapkan sejak tanggal penerapan awal. Additionally, the PSAK 107 disclosure amendments
Selain itu, amandemen pengungkapan dalam PSAK must be implemented alongside the PSAK 109
107 harus diterapkan bersamaan dengan amendments. The Group does not anticipate that
amandemen PSAK 109. Grup tidak memperkirakan the amendments will have a material effect on the
bahwa amandemen tersebut akan memberikan Group’s financial statements.
dampak material terhadap laporan keuangan Grup.
PSAK 338: Kombinasi Bisnis Entitas Sepengendali PSAK 338: Business Combination under Common
(Revisi 2025) Control (2025 Revision)
Pada Oktober 2025, DSAK IAI mengesahkan revisi On October 2025, DSAK IAI issued revisions to
atas PSAK 338: Kombinasi Bisnis Entitas PSAK 338: Business Combinations of Entities
Sepengendali. Revisi ini mencakup ruang lingkup dan Under Common Control. The revisions cover the
penerapan dari metode penyatuan kepemilikan scope and application of the pooling of interest
(pooling of interest) dan pelepasan di ekuitas method and disposal in equity as the accounting
(disposal in equity) sebagai konsep akuntansi yang concepts used in PSAK 338. The key changes
digunakan dalam PSAK 338. Perubahan utama include the exclusion of investment entities from the
mencakup pengecualian entitas investasi dari ruang scope of PSAK 338, as well as the addition of
lingkup PSAK 338, serta tambahan definisi bisnis definitions for transferred business, receiving entity,
alihan, entitas penerima, dan entitas pengalih. Revisi and transferring entity. The revision also includes
ini juga mencakup rujukan jumlah tercatat bisnis references to the carrying amount of the transferred
alihan dan penyajian informasi prakombinasi bisnis business and the presentation of pre-combination
ketika terjadi ketidakpraktisan dalam penerapan information when applying the pooling of interest
metode penyatuan kepemilikan. Revisi ini berlaku method is impracticable. The revision is effective on
efektif 1 Januari 2026 dengan opsi penerapan dini. 1 January 1, 2026 with early adoption permitted.
Grup tidak memperkirakan bahwa amandemen The Group does not anticipate that the amendments
tersebut akan memberikan dampak material terhadap will have a material effect on the Group’s financial
laporan keuangan Grup. statements.
83
Page 390
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
25. STANDAR AKUNTANSI YANG TELAH 25. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE (continued)
EFEKTIF (lanjutan)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026 (lanjutan) (continued)
Penyesuaian tahunan 2024 Annual Improvements 2024
DSAK IAI menerbitkan Penyesuaian Tahunan 2024 The DSAK IAI issued Annual Improvements 2024 to
SAK Indonesia yang mencakup klarifikasi, SAK Indonesia which include clarifications,
penyederhanaan, koreksi, atau perubahan untuk simplifications, corrections or changes to improve
meningkatkan konsistensi dalam PSAK 107 consistency in, PSAK 107 Financial instruments:
Instrumen Keuangan: Pengungkapan, PSAK 109 Disclosure, PSAK 109 Financial Instruments, PSAK
Instrumen Keuangan, PSAK 10 Laporan Keuangan 110 Consolidated Financial Statements and PSAK
Konsolidasian, dan PSAK 207 Laporan Arus Kas. 207 Statements of Cash Flows. The amendments
Amandemen tersebut akan berlaku efektif untuk will be effective for reporting periods beginning on
periode pelaporan yang dimulai pada atau setelah 1 or after 1 January 2026. Earlier application is
Januari 2026. Penerapan lebih awal diperkenankan permitted and must be disclosed. The amendments
dan harus diungkapkan. Amandemen tersebut tidak are not expected to have a material impact on the
diharapkan menimbulkan dampak material terhadap Group’s financial statements.
laporan keuangan Grup.
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2027
2027
PSAK 118: Penyajian dan Pengungkapan dalam PSAK 118: Presentation and Disclosure in Financial
Laporan Keuangan Statements
PSAK 118 akan menggantikan PSAK 201. Standar PSAK 118 will replace PSAK 201. The new standard
baru ini memperkenalkan persyaratan baru terkait introduces new requirements for presentation within
penyajian dalam laporan laba rugi, termasuk total dan the statement of profit or loss, including specified
subtotal tertentu. Selain itu, entitas diwajibkan untuk totals and subtotals. Furthermore, entities are
mengklasifikasikan seluruh pendapatan dan beban required to classify all income and expenses within
dalam laporan laba rugi ke dalam salah satu dari lima the statement of profit or loss into one of five
kategori: operasi, investasi, pendanaan, pajak categories: operating, investing, financing, income
penghasilan, dan operasi yang dihentikan. taxes and discontinued operations.
Standar ini juga mensyaratkan pengungkapan ukuran The standard requires disclosure of newly defined
kinerja yang didefinisikan manajemen, subtotal management-defined performance measures,
pendapatan dan beban, serta mencakup persyaratan subtotals of income and expenses, and it also
baru terkait agregasi dan disagregasi informasi includes new requirements for aggregation and
keuangan disaggregation of financial information.
PSAK 118 berlaku efektif untuk periode pelaporan PSAK 118 are effective for reporting periods
yang dimulai pada atau setelah 1 Januari 2027, beginning on or after January 1, 2027, but earlier
dengan penerapan dini diperkenankan dan harus application is permitted and must be disclosed.
diungkapkan. PSAK 118 akan diterapkan secara PSAK 118 will apply retrospectively.
retrospektif.
Grup saat ini sedang mengidentifikasi seluruh dampak The Group is currently working to identify all impacts
yang akan timbul atas laporan keuangan utama dan the amendments will have on the primary financial
catatan atas laporan keuangan terkait implementasi statements and notes to the financial statements.
amandemen tersebut.
84
Page 391
The original consolidated financial statements include herein are in the
Indonesian language.
PT TELADAN PRIMA AGRO TBK PT TELADAN PRIMA AGRO TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan As of December 31, 2025
untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year then Ended
(Disajikan dalam Ribuah Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
25. STANDAR AKUNTANSI YANG TELAH 25. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE (continued)
EFEKTIF (lanjutan)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2027
2027 (lanjutan) (continued)
PSAK 119: Entitas Anak Tanpa Akuntabilitas Publik - PSAK 119: Subsidiaries without Public
Pengungkapan Accountability – Disclosures
Standar baru tersebut memungkinkan entitas yang The new standard allows eligible entities to elect to
memenuhi syarat untuk memilih menerapkan apply its reduced disclosure requirements and still
pengungkapan yang lebih singkat dan tetap applying the recognition, measurement and
menerapkan persyaratan pengakuan, pengukuran, presentation requirements in other accounting
dan penyajian dalam standar akuntansi lainnya. Untuk standards. To be eligible, at the end of the reporting
memenuhi syarat, pada akhir periode pelaporan, period, an entity must be a subsidiary as defined in
entitas harus merupakan entitas anak sebagaimana PSAK 110, cannot have public accountability and
didefinisikan dalam PSAK 110, tidak memiliki must have a parent (ultimate or intermediate) that
akuntabilitas publik, dan memiliki entitas induk (baik prepares consolidated financial statements,
entitas induk akhir atau entitas induk perantara) yang available for public use, which comply with SAK
menyusun laporan keuangan konsolidasian yang Indonesia, SAK Internasional or IFRS accounting
tersedia untuk penggunaan publik dan sesuai dengan standards.
standar akuntansi keuangan SAK Indonesia, SAK
Internasional atau IFRS accounting standards.
PSAK 119 akan berlaku efektif untuk periode PSAK 119 will become effective for reporting
pelaporan yang dimulai pada atau setelah 1 Januari periods beginning on or after January 1, 2027, with
2027, dengan penerapan dini diperkenankan. Grup early application permitted. The Group anticipates
memperkirakan bahwa standar baru tersebut tidak that the new standard will have no material effect on
akan memberikan dampak material terhadap laporan the Group’s financial statements.
keuangan Grup.
85
Page 392
Names mentioned 167 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Financial Services Authority
p.2 ×6
unresolved
org
PT Cipta Davia Mandiri
p.4 ×13
unresolved
org
Menteri Kehakiman Republik Indonesia
p.8
unresolved
org
Kementerian Hukum dan Hak Asasi Manusia
p.8 ×2
unresolved
org
Kementerian
p.8 ×2
unresolved
person
Notary Nila Noordjasmani Soeyasa Besar
p.8 ×2
unresolved
person
Notary Imas Fatimah
p.8 ×2
unresolved
org
Minister of Justice
p.8
unresolved
org
Ministry of Law and Human Rights
p.8 ×3
unresolved
org
Ministry of Law
p.8 ×3
unresolved
person
Wiwoho Basuki Tjokronegoro
p.9 ×7
unresolved
org
PT Sandaran Prima Sawit
p.9 ×4
unresolved
org
PT Teladan Agro Resources
p.9 ×3
unresolved
person
Aryanti Artisari
p.9 ×2
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.9
unresolved
org
Minister of Law and Human Rights
p.9
unresolved
org
PT Telen
p.10 ×30
unresolved
org
PT Tanjung Buyu Perkasa Plantation
p.10 ×14
unresolved
org
PT Telen Prima Sawit
p.10 ×19
unresolved
org
PT Multi Jayantara Abadi
p.10 ×14
unresolved
org
PT Multi Jayantara Abadi Paser Regency
p.10
unresolved
org
PT Tanjung Buyu Perkasa
p.10 ×5
unresolved
org
PT Tanjung Buyu Perkasa Operation
p.10
unresolved
org
PT Gemilang Sejahtera
p.10
unresolved
org
PT Gemilang Sejahtera Abadi
p.10 ×11
unresolved
org
PT Daya Lestari
p.10 ×12
unresolved
org
PT Tanjung Buyu
p.10 ×2
unresolved
org
Indonesia Stock Exchange
p.11 ×5
unresolved
org
Direktorat Jenderal Energi
p.11
unresolved
org
PT Inti Energi Kaltim
p.11 ×7
unresolved
org
PT Sawit Prima Nusantara
p.11 ×8
unresolved
org
PT Cahaya Anugerah Plantation
p.11 ×14
unresolved
org
PT Cahaya Anugerah
p.11
unresolved
org
PT Telen Prima
p.11 ×2
unresolved
org
PT REA Kaltim Plantations.
p.21 ×4
unresolved
org
PT Telen Prima Sawit. Held
p.22
unresolved
org
Pemerintah Provinsi Kalimantan Timur
p.23
unresolved
org
PT Multi Jayantara Abadi Peringkat Kinerja Perusahaan
p.24
unresolved
org
PT Cahaya Anugerah Pengelolaan Lingkungan
p.24
unresolved
org
Pemerintah Provinsi Hidup
p.24
unresolved
org
PT Telen Prima Sawit Management
p.24
unresolved
org
Penyelenggara Jaminan Sosial
p.24
unresolved
org
PT Cahaya Anugerah Satya JKN Awards
p.24
unresolved
org
Menteri Lingkungan Peringkat Kinerja
p.25
unresolved
org
PT Tanjung Buyu Perkasa Hidup
p.25
unresolved
org
Minister of National-Level Environment
p.25
unresolved
org
PT Telen Management
p.25
unresolved
org
PT Tanjung Buyu Perkasa Plantation Pemerintah Provinsi
p.25
unresolved
org
PT Telen Kalimantan Timur
p.25
unresolved
org
PT Telen Prima Sawit Government
p.25
unresolved
org
PT TUV Indonesian
p.26
unresolved
org
PT Cahaya Anugerah Plantation Palm
p.26
unresolved
org
PT Mutuagung
p.26
unresolved
org
Bank Indonesia
p.40 ×8
unresolved
org
PT Teladan Agro Resources. Proses
p.50
unresolved
org
PT Telen Prima Sawit Plantation
p.55
unresolved
org
PT TPS
p.56 ×4
unresolved
org
PT DL
p.57 ×2
unresolved
org
PT TPS’s KCP.
p.57
unresolved
org
PT TPS. Inisiatif
p.57
unresolved
org
PT Inti Energi Kaltim Operational
p.57
unresolved
org
PT Sawit Prima Nusantara Kegiatan
p.57
unresolved
org
PT Telen Balikpapan
p.57
unresolved
org
PT Gemilang Sejahtera Abadi Berau
p.57
unresolved
org
PT Telen Kutai Kartanegara.
p.57
unresolved
org
PT Multi
p.57 ×2
unresolved
org
PT Cahaya Paser
p.57
unresolved
person
Dr. Yaya Rayadin
p.58
unresolved
org
PT Indika Mitra Energi
p.61 ×2
unresolved
org
PT Teladan Properties
p.61 ×4
unresolved
org
PT Teladan Pusaka
p.61 ×2
unresolved
org
PT Tripatra Engineers
p.61 ×4
unresolved
org
PT Teladan Prima
p.61 ×2
unresolved
org
Agro Tbk
p.61 ×2
unresolved
org
PT Teladan Resources. Does
p.61
unresolved
org
PT Teladan Resources. Hubungan Afiliasi Affiliation Relationships
p.61
unresolved
org
PT Nusa Konsultan
p.62 ×2
unresolved
org
PT Salim Plantation
p.62
unresolved
org
PT Salim Plantation Independent
p.62
unresolved
org
PT Teladan Resources Wardhana
p.66
unresolved
org
PT Mahaka Industri Perdana
p.66 ×4
unresolved
org
PT Indika Energy Tbk. Sebelum
· Wakil Komisaris Utama
p.66
unresolved
org
PT Indika Inti Corpindo
p.66 ×4
unresolved
org
PT Indika Multi Energi
p.66 ×2
unresolved
org
PT Indika Infrastruktur Investindo
p.66 ×2
unresolved
org
PT Indika Indonesia Resources Warga Negara Indonesia
p.66 ×2
unresolved
org
PT Indika Multi Indonesian Citizen
p.66
unresolved
org
PT Indika Energy Infrastructure
p.66 ×2
unresolved
org
PT Santan Batubara
p.66 ×2
unresolved
org
PT Kideco Jaya Agung
p.66 ×2
unresolved
org
PT Tripatra Engineering
p.66 ×2
unresolved
org
Departemen Energi KADIN
p.66
unresolved
org
PT Indika Multi Daya Energi
p.67
unresolved
org
Bank Financial Institutions
p.67
unresolved
org
PT Mitra Sejahtera Lestari
p.68 ×2
unresolved
—
Pengalaman Kerja Imam Work Experience Beliau
· Direktur
p.69
unresolved
org
PT Daya Lestari Syaifullah
p.69
unresolved
org
PT Teladan
p.69 ×3
unresolved
org
Tangerang. Prima Agro Tbk
p.69
unresolved
—
Indonesian Citizen
· Director
p.69
unresolved
org
PT Tanjung Buyu Handian Perkasa Plantation
p.70
unresolved
org
PT Sawit Sukses Sejahtera
p.70
unresolved
org
PT Prima Cipta Selaras
p.70 ×2
unresolved
org
PT Cipta Davia Mandiri. Ginanjar
p.70
unresolved
person
Division
· Direktur Keberlanjutan
p.70 ×2
unresolved
org
PT Tunas Alam Nusantara. Beliau
p.71
unresolved
org
PT Sejahtera Sarana Abadi
p.71 ×2
unresolved
org
PT Synergi Prima Medika
p.71 ×2
unresolved
org
PT Sawit Abadi Nusantara
p.71 ×2
unresolved
org
PT Sawit Sejahtera Abadi
p.71 ×2
unresolved
org
PT Niaga Gilang Persada
p.71 ×2
unresolved
org
PT Mitra Agro Servindo
p.71 ×2
unresolved
org
PT Tunas Alam Nusantara. He
p.71
unresolved
—
London. Pengalaman Kerja Work Experience Beliau
· Direktur
p.72 ×7
unresolved
person
Shareholding
· Komisaris
p.74
unresolved
org
PT Daya Lestari Buyu Perkasa
p.77
unresolved
org
PT Sawit Prima
p.77
unresolved
org
PT Gemilang
p.77
unresolved
org
PT Cahaya
p.77
unresolved
org
PT Cipta Davia Nusantara
p.77
unresolved
person
Ir. Imam Syaifullah President Director PT Cipta Davia
p.81 ×10
unresolved
org
Young Global Ltd
p.82 ×6
unresolved
person
Period Notaris Notary Jose Dima Satria
· Notaris
p.82 ×9
unresolved
org
PT Datindo Entrycom
p.82 ×2
unresolved
person
Piagam
· Komisaris
p.83
unresolved
org
PT PLN
p.93 ×2
unresolved
org
PT Cipta Davia
p.112
unresolved
org
PT Cipta Mandiri
p.112
unresolved
person
Pedoman Tata Laksana Kerja
· Komisaris
p.140
unresolved
org
Sentral Efek Indonesia
p.144
unresolved
org
Kantor Akuntan Publik Purwanto
p.145
unresolved
—
Approved by 99.58%
p.145 ×7
unresolved
—
carried out on
p.145 ×2
unresolved
org
Kantor Akuntan Publik Purwantono
p.147
unresolved
—
Disetujui oleh 100%
p.149
unresolved
org
Menteri Hukum Republik Indonesia dan Otoritas
p.149
unresolved
—
Approved by 100%
p.150
unresolved
person
South Jakarta. Jose Dima
p.151
unresolved
person
An Independent
· Komisaris
p.152
unresolved
person
Manual.
· Komisaris
p.156
unresolved
—
Total Meetings
· Attendance
p.157
unresolved
person
Sosialisasi Penerapan KUHP
· Komisaris Utama
p.157
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.