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2025
ANNUAL REPORT
BUSINESS DIVERSIFICATION & EXPANSION
FOR SUSTAINABLE GROWTH
PT Petrosea Tbk 1
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Laporan Tahunan 2025 Laporan Tahunan 2025
Annual Report Annual Report
Laporan Tahunan 2025 PT Petrosea Tbk The 2025 Annual Report of PT Petrosea
merupakan wujud komitmen terhadap Tbk is a form of its commitment towards
pelaksanaan tata kelola perusahaan the implementation of good corporate
dan disusun mengikuti ketentuan Surat governance and was prepared in
Edaran Otoritas Jasa Keuangan No.16/ accordance with the Financial Services
SEOJK.04/2021 tentang Bentuk dan Isi Authority Circular Letter No. 16/
Laporan Tahunan Emiten atau Perusahaan SEOJK.04/2021 on the Form and Content
Publik serta kriteria ASEAN Corporate of Issuers or Public Company’s Annual
Governance Scorecard dalam rangka Report as well as the criteria of the ASEAN
melaporkan kegiatan dan kinerja Corporate Governance Scorecard in the
Perusahaan pada tahun buku 2025. course of reporting the activities and
performance of the Company in fiscal
year 2025.
Sanggahan & Batasan Tanggung Jawab Disclaimer & Scope of Responsibility
Petrosea menyampaikan informasi Petrosea discloses factual information
dan data faktual untuk memberikan and data to provide an overview and
gambaran dan penjelasan mengenai explanation about aims, policies,
tujuan, kebijakan, strategi, rencana, serta strategies, plans, as well as operational
hasil operasi dan keuangan Perusahaan and financial results of the Company
pada tahun buku 2025. Gambaran dan for fiscal year 2025. The overview and
penjelasan tersebut mencakup juga explanation contains prospective
pernyataan prospektif dan asumsi statements and assumptions regarding
terkait kondisi, lingkungan usaha dan the condition, business environment and
kondisi makro Perusahaan, yang dapat macro environment of the Company, which
berbeda dari perkembangan aktual. may differ from actual developments. The
Perusahaan menghimbau para pembaca Company urges readers of Petrosea’s
Laporan Tahunan 2025 Petrosea untuk 2025 Annual Report to use the information,
mempergunakan informasi, data dan data and explanation with discretion in
penjelasan yang disampaikan dalam every decision making process.
Laporan Tahunan ini secara bijak dalam
setiap pengambilan keputusan.
2 PT Petrosea Tbk PT Petrosea Tbk 3
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Laporan Tahunan 2025 Laporan Tahunan 2025
“
Annual Report Annual Report
Daftar Isi
Table of Content
Perluasan pasar ke Asia Pasifik dan Oseania serta
pengembangan portofolio layanan terintegrasi EPCI
migas onshore & offshore dan jasa pertambangan emas
sebagai wujud strategi diversifikasi Petrosea
Penjelasan Tema 2025 12 Kesinambungan Tema 13
Theme Explanation 2025 Theme Continuity
01
Market expansion into the Asia Pacific and Oceania regions,
Ikhtisar Utama
Main Highlights
16
Pencapaian Diversifikasi
Bisnis Tahun 2025
2025 Business
18 Ikhtisar Keuangan
& Operasional
Financial & Opertaional
28 Ikhtisar Kinerja
Operasional 2025
2025 Operational
36 Ikhtisar Saham
Share Highlights
60 Penghargaan
& Sertifikasi
Awards &
70
along with the development of an integrated portfolio of
onshore & offshore oil & gas EPCI services and gold mining
services reflects Petrosea’s diversification strategy
“
Diversification Highlights Performance Highlights Certifications
Achievements
Pengantar Ikhtisar 26 Ikhtisar Kinerja 30 Ikhtisar Kinerja 54 Ikhtisar Obligasi 64 Peristiwa 82
Keuangan & Operasional Keuangan 2025 Keberlanjutan 2025 & Sukuk Tahun 2025
Introduction to Financial & 2025 Financial 2025 Sustainability Bonds & Sukuk 2025 Events
Operational Highlights Performance Highlights Highlights Highlights
18 26 128 159
Pencapaian Diversifikasi Bisnis 2025 Pengantar Ikhtisar Keuangan & Operasional Sekilas Petrosea Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama
2025 Business Diversification Achievements Introduction to Financial & Operational Highlights Petrosea In Brief List of Subsidiaries, Associated Companies & Joint Ventures
02
Laporan
03
Laporan Direksi 102 III. Penerapan Tata Kelola 112
Manajemen Board of Directors’ Report Perusahaan Struktur Grup Petrosea 156 Profil Pemegang Saham 233
Management Corporate Governance Profil Perusahaan Petrosea Group Structure Shareholders Profile
Reports
I. Strategi & Kebijakan Strategis
Strategies & Strategic Policies
103 Implementation
Company Profile
Struktur Organisasi Petrosea 158 Informasi Komposisi Pemegang Saham 241
86 Apresiasi atas Penerapan 115 126 Petrosea Organizational Structure Shareholding Composition Information
Peranan Direksi dalam Perumusan 103 Tata Kelola
dan Proses yang Dilakukan dalam Recognition of Governance
Daftar Entitas Anak, 159 Pencatatan Efek Lain 242
Implementation Sekilas Petrosea 128
Memastikan Penerapan Strategi Entitas Asosiasi & Ventura Bersama Listing of Other Securities
Laporan Dewan Komisaris 88 dan Kebijakan Petrosea in Brief List of Subsidiaries, Associated
Board of Commissioners’ Report The Role of the Board of Directors IV. Prospek Usaha, Perkembangan 115 Companies & Joint Ventures
in Strategy Formulation and the Perekonomian dan Pasar Akuntan Publik & Kantor Akuntan Publik 243
Lini Bisnis 128 Public Accountant & Public Accounting
Processes Undertaken to Ensure Business Prospects, Economic
I. Penilaian Kinerja Direksi 89
the Implementation of Strategies Development and Market
Business Lines Daftar Keanggotaan Asosiasi Industri 182 Firm
Board of Directors and Policies Membership in Industrial Associations
Performance Review Identitas Perusahaan
V. Perubahan Komposisi Direksi 120 142 I. Mekanisme Penunjukan 244
II. Kinerja Perusahaan 106 Changes to The Board of Company Identity Profil Dewan Komisaris 184 Appointment Mechanism
II. Penerapan Tata Kelola Perusahaan 92 Company Performance Director's Composition Profile of the Board of Commissioners
Corporate Governance
Riwayat Singkat 144 II. Biaya Audit 246
Implementation
Pencapaian Kinerja 2025 & 106 VI. Apresiasi 120 Brief History Profil Direksi 200 Audit Fee
Perbandingannya dengan Target Appreciation Profile of the Board of Directors
III. Rapat & Komposisi 95 2025 Performance Achievements Visi, Misi & Nilai-Nilai Inti 148 III. Jasa Selain Audit yang diberikan 246
Dewan Komisaris and Comparison with Targets Surat Pernyataan Tanggung Jawab 124 Vision, Mission & Core Values Profil Sumber Daya Manusia 210 oleh KAP/AP
Board of Commissioners
Anggota Direksi & Dewan Komisaris atas Human Capital Profile Services Other Than Audit Provided
Meetings & Composition
Pencapaian Kinerja Lainnya 110 Laporan Tahunan 2025 PT Petrosea Tbk By KAP/AP
Kegiatan Usaha 152
Other Performance Achievements Statement of Accountability of Members
IV. Prospek Usaha 96 Business Activities Fungsi Pendukung Bisnis 219
of the Board of Directors & Board of
Business Prospects Commissioners for the 2025 Annual Business Support Functions Lembaga & Profesi Penunjang 247
Kendala yang Dihadapi dan 112 Pasar Modal
Report of PT Petrosea Tbk Peta Operasional & Pasar yang Dilayani 156
Antisipasi yang Dilakukan Capital Market Supporting
V. Apresiasi & Penutup 99 Challenges Encountered and
Operating Areas & Markets Served Informasi Pemegang Saham Perusahaan 229
Appreciation & Closing Institutions & Professionals
Mitigation Measures Undertaken Company Shareholder Information
4 PT Petrosea Tbk PT Petrosea Tbk 5
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Annual Report Annual Report
Daftar Isi
Table of Content
04 05
Tata Kelola
Analisa & II. Perekonomian Indonesia 250
Keunggulan Perusahaan & Strategi Bisnis
Corporate Excellence & Business Strategy
282
Perusahaan II. Proses Evaluasi & Peningkatan
Terhadap Pelaksanaan Tata Kelola
341 I. Kepemilikan
Saham oleh Anggota
365
Tahun 2025
Pembahasan Indonesian Economy in 2025 Corporate Perusahaan di Petrosea Dewan Komisaris & Direksi
Manajemen Strategi Pemasaran
Marketing Strategy
289
Governance
Evaluation & Improvement
Process Towards Good Corporate
Share Ownership of Members
of the Board of Commissioners &
Tinjauan Industri 259 Governance Implementation in Board of Directors
Management Industry Overview 314 Petrosea
Kinerja Keuangan 297
Discussion & Analysis Tinjauan Operasi per Segmen Usaha 268
Financial Performance II. Kriteria Seleksi Calon Anggota 366
Rapat Umum Pemegang Saham 343 Dewan Komisaris
244 Operational Review per Business Segment Penerapan Tata Kelola Perusahaan di 326 General Meeting of Shareholders Selection Criteria for Candidates
I. Jumlah Asset 297 Petrosea Tahun 2025 for the Board of Commissioners
Total Assets
I. Kontribusi Segmen Bisnis 269 Corporate Governance Implementation
I. Hak & Wewenang 345
Business Segment Contribution at Petrosea in 2025
Pemegang Saham III. Persyaratan formal 366
Ikhtisar 250 II. Aset Lancar 292 Rights & Authorities of Shareholders Formal Criteria
Highlights Current assets
II. Jasa Pertambangan 271 Komitmen, Pilar & Infrastruktur Tata 331
Mining Services Kelola Perusahaan yang Baik di Petrosea
II. Pelaksanaan RUPS 347 IV. Persyaratan Materiil 366
I. Perekonomian dan Industri 250 III. Aset Tidak Lancar 298 Commitment, Pillars & Infrastructure of
Implementation of GMS Material Criteria
Economy and Industry Non-Current Assets Good Corporate Governance at Petrosea
III. Rekayasa, Pengadaan & 274
Konstruksi III. Prosedur Pengambilan Keputusan 348 V. Persyaratan Lain 367
II. Target dan Realisasi 251 Engineering, Procurement & IV. Jumlah Liabilitas 298 Tahapan Penerapan Tata Kelola 336
Decision Making Procedure Other Criteria
Target and Realization Construction Total Liabilities Perusahaan yang Baik di Petrosea
Stages of Good Corporate Governance
Implementation at Petrosea Laporan Penyelenggaraan RUPS di 2025 350 VI. Susunan, Jumlah & Komposisi 367
Tinjauan Ekonomi 254 IV. EPCI Migas Lepas Pantai 276 V. Liabilitas Jangka Pendek 298 Report on 2025 GMS Implementation Dewan Komisaris Tahun 2025
Economic Review Offshore Oil & Gas EPCI Short-Term Liabilities Structure, Size & Composition
Pengawasan, Evaluasi & Peningkatan Tata 340
of the Board of Commissioners
Kelola Perusahaan yang Baik di Petrosea Keputusan & Realisasi RUPS Tahun 2024 363
I. Perekonomian Global Tahun 2025 254 V. Jasa Logistik & Pendukung 278 VI. Liabilitas Jangka Panjang 298 Decisions & Realizations of 2024 GMS
in 2025
Supervision, Evaluation & Enhancement of
Global Economy in 2025 Logistics & Support Services Long-Term Liabilities
Good Corporate Governance at Petrosea
Dewan Komisaris 364
VII. Tugas, Tanggung Jawab & 368
Wewenang Dewan Komisaris
I. Pengawasan Tata Kelola 340 Board of Commissioners
Duties, Responsibilities &
Perusahaan yang Baik
Authorities of the Board of
282 Keunggulan 247 Kinerja
Perusahaan & Strategi Bisnis Keuangan Good Corporate Governance
Commissioners
Corporate Excellence & Business Strategy Financial Performance Monitoring
326 Penerapan Tata Kelola Perusahaan di Petrosea Tahun 2025
Corporate Governance Implementation at Petrosea in 2025 343 Rapat Umum Pemegang Saham
General Meeting of Shareholders
VII. Jumlah Ekuitas 299 XV. Arus Kas Digunakan 301 XXII. Informasi Investasi, Ekspansi, 307
Total Equity untuk Aktivitas Investasi Divestasi, Peleburan Usaha,
Cash Flow Used for Akuisisi, Restrukturisasi
Investing Activities Utang/ Modal
VIII. Pendapatan 300 VIII. Peran Delegation of Authority 378 XI. Kebijakan dan Praktik Insider 378 XVII. Rencana Rapat Tahun 2026 385
Information on Investment,
Income dalam Mendukung Tugas Information bagi Dewan Meeting Schedule for 2026
Expansion, Divestment,
XVI. Arus Kas Diperoleh dari 302 Dewan Komisaris Komisaris
Business Merger, Acquisition,
Aktivitas Pendanaan
IX. Beban Langsung 300 Debt/Capital Restructuring The Role of Delegation of Policy and Practices on Insider
XVIII. Peningkatan Kompetensi 386
Cash Flows from Authority in Supporting the Duties Information for The Board of
Direct Cost Competency Improvement
Financing Activities of the Board of Commissioners Commissioners
XXIII. Transaksi Benturan Kepentingan 307
X. Laba Bruto 300 Conflicts of Interest Transactions
Gross Profit
XVII. Kemampuan Bayar Utang 303 IX. Realisasi Pelaksanaan Tugas 376 XIII. Kebijakan & Praktik Pemberian 379 XIX. Pendidikan & Pelatihan 386
Ability to Pay Debt & Fokus Pengawasan Dewan Pinjaman bagi Dewan Komisaris Education & Training
XXIV. Transaksi-transaksi dengan 310 Komisaris Tahun 2025 Policy & Practices Regarding the
XI. Laba Bersih Tahun Berjalan 301 Pihak-Pihak Berelasi
Net Profit for the Current Year
XVIII. Tingkat Kolektibilitas 305 Realization of Duties Granting of Loans to the Board of XX. Program Orientasi Anggota Baru 386
Transactions with Related Parties
Piutang Usaha Implementation & Supervisory Commissioners Orientation Program for New
Accounts Receivable Focus of the Board of Members
XII. Laba yang Dapat Diatribusikan 301 Collectibility Level Target & Realisasi 2025 311 Commissioners in 2025
XIV. Rapat Dewan Komisaris 379
kepada Pemilik Entitas Induk 2025 Targets & Realizations
Profit Attributable to Owners of
Tahun 2025 XXI. Penilaian Kinerja 386
XIX. Struktur Modal 306 X. Pengangkatan, Pemberhentian 376 Board of Commissioners Performance Evaluation
the Parent Entity
Capital Structure Prospek Usaha & Target 2026 315 & Masa Jabatan Meetings in 2025
2026 Business Prospects & Targets Appointment, Dismissal &
XIII. Jumlah Penghasilan Komprehensif 291 Term of Office
XXII. Evaluasi Komite dibawah 387
XX. Investasi Barang Modal 306 XV. Mekanisme & Pelaksanaan 381 Dewan Komisaris
Tahun Berjalan
Capital Goods Investment Dividen 319 Rapat Dewan Komisaris Evaluation of Committees Under
Total Comprehensive Income for
Dividend XI. Piagam Dewan Komisaris 377 Board of Commissioners the Board of Commissioners
the Current Year
Board of Commissioners Charter Meetings Mechanism &
XXI. Ikatan Material terkait 297
Implementation
XIV. Arus Kas Diperoleh dari 291
Investasi Barang Modal Informasi Lainnya 322 XXIII. Komisaris Independen 388
Material Bonds Related to Other Information Independent Commissioners
Aktivitas Operasi
Capital Goods Investment XVI. Rapat Gabungan Tahun 2025 382
Cash Flows from
Joint Meetings in 2025
Operating Activities XXIV. Masa Tugas 389
Term of Office
6 PT Petrosea Tbk PT Petrosea Tbk 7
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Annual Report Annual Report
Daftar Isi
Table of Content
Komite Keberlanjutan 444 II. Tugas & Tanggung Jawab 458 III. Tugas & Tanggung Jawab Unit 468
Sustainability Committee Sekretaris Perusahaan Audit Internal Sesuai Piagam
XXV. Proporsi Jumlah Komisaris 389 IV. Pengangkatan, Pemberhentian 400 X. Program Orientasi 406
Corporate Secretary Duties & Responsibilities of the
Independen & Masa Tugas Direksi Anggota Direksi Baru
Duties & Responsibilities Internal Audit Unit According to
Proportion of the Number of Appointment, Dismissal & Term of New Member of the Board of I. Profil Komite Keberlanjutan 444
the Charter
Office for the Board of Directors Directors Orientation Program Profile of the Sustainability
Independent Commissioners
Committee III. Pelaksanaan Tugas Sekretaris 459
Perusahaan Tahun 2025 IV. Posisi Unit Audit Internal 469
Pengangkatan 400 XI. Penilaian Kinerja Direksi 406
Corporate Secretary Duties dalam Perusahaan
XXVI. Kriteria Penentuan Komisaris 390 Appointment Performance Evaluation for II. Independensi 451
Implementation in 2025 Position the Internal Audit Unit
Independen the Board of Directors Independency
Within the Company
Criteria for Determining Pemberhentian 400
Independent Commissioners III. IV. Tugas & Tanggung Jawab 462
Dismissal XII. Kepemilikan Saham oleh 408 Pelatihan dan/atau Peningkatan 452
Corporate Communications Sistem Pengendalian Internal 470
Anggota Direksi Kompetensi Anggota Komite
Corporate Communications Duties Internal Control System
Share Ownership of Members Keberlanjutan
Masa Tugas 401 & Responsibilities
XXVII. Pernyataan Independensi 390
Term of Office
of The Board of Directors Training and/or Competency
Statement of Independence Improvement of Sustainability I. Pengendalian atas Aspek 471
Committee Members V. Pelaksanaan Tugas Corporate 463 Keuangan, Operasional &
V. Rapat Direksi Tahun 2025
XIII. Kebijakan Nominasi & Remunerasi 408
401 Communications Tahun 2025 Kepatuhan
Anggota Dewan Komisaris & Direksi
Board of Directors Meetings in 2025 Corporate Communications Duties Control of Financial, Operational
Direksi 392 Nomination & Remuneration Policy IV. Laporan Pelaksanaan Tugas Komite 452
Board of Directors Implementation in 2025 & Compliance Aspects
for Members of the Board of Keberlanjutan Tahun 2025
VI. Rapat Gabungan Tahun 2025 404 Commissioners & Board of Directors Report on the Implementation
Joint Meetings in 2025 of Duties of the Sustainability Unit Audit Internal 466 II. Penelaahan atas Efektivitas 471
I. Piagam Direksi 393
XIV. Prosedur Penetapan Remunerasi 409
Committee in 2025 Internal Audit Unit Sistem Pengendalian Internal
Board of Directors Charter VII. Rencana Rapat Tahun 2026 405 Review of Effectiveness of
Remuneration Determination
Internal Control System
2026 Meeting Schedule Procedure Sekretaris Perusahaan & Komunikasi 454 I. Laporan Pelaksanaan Tugas 468
Corporate Secretary & Communications Unit Audit Internal 2025
II. Tugas & Tanggung Jawab Direksi 393 Report on Duties of Internal III. Pernyataan Direksi dan/atau 472
Board of Directors’
VIII. Peningkatan Kompetensi 406 XV. Kebijakan Remunerasi 410
Audit Unit in 2025 Dewan Komisaris atas Sistem
Duties & Responsibilities
Competency Improvement Berbasis Kinerja I. Struktur Organisasi Sekretaris 457
Pengendalian Internal
Performance-Based Perusahaan & Komunikasi
Statement of the Board of Directors
IX. Pendidikan & Pelatihan Direksi 406 Remuneration Policy Corporate Secretary & II. Piagam Unit Audit Internal 468
and/or Board of Commissioners on
Communications Organization Internal Audit Unit Charter
III. Komite di Bawah Direksi 400 Education & Training for the
Structure
the Internal Control System
Committees Below the Board of Directors
Board of Directors
364 Dewan Komisaris
Board of Commissioners 392 Direksi
Board of Directors
417 Komite Audit, Risk & Compliance
Audit, Risk & Compliance Committee 430 Komite Nominasi & Remunerasi
Nomination & Remuneration Committee
XVI. Struktur Remunerasi & 411 IV. Laporan Pelaksanaan 428 IV. Laporan Pelaksanaan Tugas Komite 435
Besaran Tahun 2025 Tugas Komite Audit, Risk & Nominasi & Remunerasi Tahun 2025 Sistem Manajemen Risiko 472 III. Penegakan & Sosialisasi Kode Etik 484 IV. Tinjauan atas Efektivitas Sistem 494
Remuneration & Compliance Tahun 2025 Report on the Implementation of Risk Management System Code of Conduct Manajemen Antikorupsi
Amount Structure In 2025 Report on the Implementation Duties of the Nomination & Enforcement & Socialization System Effectiveness Review
of Duties of the Audit, Risk & Remuneration Committee in 2025 for Anti-Corruption Management
I. Gambaran Umum 472
Compliance Committee in 2025 System
Komite di Bawah Dewan Komisaris 413 General Overview IV. Sanksi atas Pelanggaran Kode Etik 485
Committees Below the Board of Komite Project & Investment 438 Sanctions for Code of Conduct
Komite Nominasi & Remunerasi 430 Project & Investment Committee Violations Sistem Pelaporan Pelanggaran 494
Commissioners II. Tinjauan atas Efektivitas Sistem 481
Nomination & Remuneration Committee Whistleblowing System
Manajemen Risiko
I. Profil Komite Project & Investment 439 System Effectiveness Review Sistem Manajemen Antikorupsi 486
Komite Audit, Risk & Compliance 417 I. Profil Komite 431 Profile of the Project & Anti-Corruption Management System 494
Audit, Risk & Compliance Committee I. Kebijakan Whistleblowing
Nominasi & Remunerasi Investment Committee III. Pernyataan Direksi dan/atau Dewan 481 di Petrosea
Profile of the Nomination & Komisaris atau Komite Audit atas I. Kebijakan Sistem Manajemen 486 Whistleblowing Policy at Petrosea
Remuneration Committee
I. Profil Komite Audit, 418 II. Independensi 442 Sistem Manajemen Risiko Antikorupsi di Petrosea
Risk & Compliance Independency Statement of the Board of Directors Anti-Corruption Management
Profile of the Audit, Risk & II. Independensi 434 and/or Board of Commissioners or System Policy at Petrosea II. Pelaporan Pelanggaran 495
Compliance Committee Independency Audit Committee Whistleblowing
III. Pelatihan dan/atau Peningkatan 442
Kompetensi Anggota Komite II. Program & Prosedur Sistem 487
III. Pelatihan dan/atau Peningkatan 434 Project & Investment Kode Etik 482 Manajemen Antikorupsi III. Perlindungan bagi Pelapor 496
II. Independensi 427 Protection for Whistleblowers
Kompetensi Anggota Komite Training and/or Competency Code of Conduct Program & Procedure for
Independency
Nominasi & Remunerasi Improvement of Project & Anti-Corruption Management
Training and/or Competency Investment Committee Members I. Gambaran Umum 482
System IV. Perlindungan bagi Terlapor 497
III. Pelatihan dan/atau Peningkatan 427 Improvement of Nomination & Kode Etik di Petrosea Protection for Reported Parties
Kompetensi Anggota Komite Remuneration Committee Members III.
IV. Laporan Pelaksanaan Tugas Komite 443 General Overview of Code Pelatihan & Sosialisasi 492
Audit, Risk & Compliance Project & Investment Tahun 2025 of Conduct at Petrosea Sistem Manajemen
Training and/or Competency Report on the Implementation of Antikorupsi Tahun 2025
Improvement of Audit, Risk & Duties of the Project & Investment Training & Socialization for
Compliance Committee Members II. Pokok-Pokok Kode Etik 483
Committee in 2025 Anti-Corruption Management
Code of Conduct Principles
System in 2025
8 PT Petrosea Tbk PT Petrosea Tbk 9
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Laporan Tahunan 2025 Laporan Tahunan 2025
Annual Report Annual Report
Daftar Isi
Table of Content
Akuisisi Hafar, Scan-Bilt, HBS dan MRM
V. I. telah menjadi catatan penting dalam
VI.
Perlindungan bagi Personel
yang Terlibat dalam Pengelolaan
dan Penanganan Laporan yang
disampaikan Melalui WBS
Protection for Personnel Involved
in Managing and Handling Reports
Submitted Through WBS
Penanganan Pengaduan
Whistleblowing Handling
498
499
Pelaksanaan Kebijakan
Policy Implementation
Perkara Hukum Material
Material Litigation
Sanksi Administratif
Administrative Sanctions
505
505
505
Tugas & Tanggung Jawab
Hubungan Investor
Investor Relations
Duties & Responsibilities
Pelaksanaan Tugas
Hubungan Investor Tahun 2025
Investor Relations Duties
Implementation in 2025
507
508
perjalanan bisnis Petrosea
The acquisitions of Hafar, Scan-Bilt, HBS and
MRM have become important milestones in
“
Petrosea’s business journey
Kebijakan Pemberian Kompensasi 506
Jangka Panjang Berbasis Kinerja
II. Government Relations 509
VII. Pihak Pengelola Pengaduan 500
Performance Based Long-Term
Government Relations
Whistleblowing Handling Unit
Compensation Policy
Tugas & Tanggungjawab 509
VIII. Hasil Penanganan Pengaduan 504
Fungsi Pendukung Lainnya 506
Goverment Relations
Whistleblowing Handling Results Duties & Responsibilities of
Other Supporting Functions
Government Relations
Kebijakan Pengungkapan Kepemilikan 504
I. Hubungan Investor 506
Saham Oleh Anggota Dewan Komisaris Penerapan Pedoman Tata Kelola 511
Investor Relations
dan/atau Anggota Direksi Perusahaan Terbuka
Policy of Share Ownership Disclosure of Implementation of Public Company
Members of the Board of Commissioners Governance Guidelines
and/or Board of Directors
438 Komite Project & Investment
Project & Investment Committee 444 Komite Keberlanjutan
Sustainability Committee
06 07
Tanggung Jawab Laporan Keuangan
Sosial Lingkungan Konsolidasian 2025
Corporate Social 2025 Consolidated
Responsibility Financial Statements
516 620
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Laporan Tahunan 2025 Laporan Tahunan 2025
Annual Report Annual Report
Penjelasan Tema 2025 Kesinambungan Tema
Theme Explanation 2025 Theme Continuity
2024 Building Resilient Growth
2025
Untuk menjaga terciptanya nilai jangka panjang dan memberikan added value secara berkelanjutan,
Petrosea membangun sinergi strategis demi mempertahankan pertumbuhan melalui multidisiplin ilmu
terintegrasi yang dimiliki di bidang kontrak pertambangan, rekayasa, pengadaan & konstruksi serta
jasa minyak & gas bumi berbekal pengalaman selama lebih dari lima dekade. Pengembangan, ekspansi
dan diversifikasi bisnis sepanjang tahun 2024 didukung oleh implementasi sistem governansi korporat,
pengelolaan risiko, keselamatan, kesehatan kerja & lingkungan, serta manajemen mutu sebagai tulang
BUSINESS DIVERSIFICATION &
punggung dalam memastikan keberlanjutan usaha di masa mendatang.wwW
To maintain long-term value creation and provide continuous added value, Petrosea is building
EXPANSION FOR SUSTAINABLE GROWTH
strategic synergies in order to sustain growth through integrated multidisciplinary skills in the fields of
contract mining, engineering, procurement & construction, as well as oil & gas services with more than
five decades of experience. The business development, expansion and diversification throughout
2024 has been supported by the implementation of corporate governance, risk management, safety,
health & environment, as well as quality management systems as the backbone in ensuring business
sustainability in the future.
Tahun 2025 menjadi tonggak penting bagi
Petrosea dalam memperluas cakrawala bisnis
melalui ekspansi bisnis secara organik dan 2023 Business Sustainability
anorganik. Akuisisi beberapa perusahaan Petrosea mengimplementasikan strategi bisnis yang mengedepankan operational excellence dan
telah memperkuat langkah diversifikasi continuous improvement secara berkesinambungan, didukung oleh kombinasi faktor pengelolaan
ke sektor non-batu bara dan layanan risiko dan GCG sebagai tulang punggung dalam memperkuat competitive advantage, serta
memastikan business sustainability di masa mendatang.
pertambangan internasional, serta kapabilitas
EPCI lepas pantai dan EPC multidisiplin di Petrosea implemented a business strategy that prioritized operational excellence and continuous
improvement, supported by a combination of risk management and GCG factors as the Company’s
industri pengolahan kimia. Sinergi dengan
backbone in strengthening competitive advantage as well as ensuring business sustainability in the
grup Petrindo dan penerapan GCG secara future.
konsisten menjadi fondasi kuat pertumbuhan
berkelanjutan.
The year 2025 marked a significant milestone
for Petrosea in expanding its business horizons
2022 Resurgence for Growth
through both organic and inorganic growth.
Perusahaan mulai menjajaki pengembangan usaha dengan melakukan repositioning menjadi mine
The acquisition of several companies has
owner sebagai langkah strategis untuk terus memberikan added value kepada seluruh pemangku
strengthened its diversification into non- kepentingan. Bertepatan dengan ulang tahun ke-50, Petrosea juga menyambut pemegang saham
coal sectors, international mining services, Utama dan pengendali baru, yaitu Haji Romo Nitiyudo Wachjo melalui PT Caraka Reksa Optima.
as well as offshore EPCI and multidisciplinary The Company began to explore its business deveopment by repositioning itself into a mine owner
EPC capabilities in the chemical processing as a strategic step to continue providing added value to all stakeholders. Coinciding with its 50th
industry. Synergies with the Petrindo Group, Anniversary, Petrosea also welcomed its new main and controlling shareholder, Haji Romo Nitiyudo
Wachjo through PT Caraka Reksa Optima.
supported by the consistent implementation
of GCG has provided a strong foundation for
sustainable growth.
2021
Diversification in Sustainability
Perusahaan melanjutkan proses diversifikasi dengan menangkap peluang bisnis baru di proyek mineral
Keterangan Foto Sampul / Cover Photo Information: sebagai bagian dari penerapan Strategi 3D sambil meningkatkan kinerja ESG.
Kapal milik Hafar The Company continued the diversification process by seizing new business opportunities in the form of
Ship owned by Hafar mineral projects as a part of the 3D Strategy implementation while enhancing ESG performance.
12 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 13
Page 8
Laporan Tahunan 2025 Laporan Tahunan 2025
Annual Report Annual Report
“ Dengan fondasi kokoh yang dibangun melalui
penerapan GCG secara konsisten, Petrosea sukses
menjalankan pengembangan bisnis organik dan
anorganik sepanjang tahun 2025 melalui strategi
diversifikasi dan ekspansi bisnis.
Akuisisi strategis HBS, Hafar dan Scan-Bilt
menandai langkah diversifikasi Petrosea ke layanan
pertambangan emas, EPCI lepas pantai, serta
construction & civil engineering, melengkapi integrasi
rantai nilai end-to-end dari hulu hingga hilir, sekaligus
memperkuat peran Perusahaan dalam mendukung
sektor pertambangan, energi dan infrastruktur.
With a solid foundation built on the consistent
implementation of GCG, Petrosea successfully carried
out organic and inorganic business development
throughout 2025 through its diversification and business
expansion strategies.
The strategic acquisitions of HBS, Hafar and
Scan-Bilt mark Petrosea’s diversification into gold
mining services, offshore EPCI, as well as construction
& civil engineering, completing end-to-end integration
of the value chain from upstream to downstream, while
strengthening the Company’s role in supporting the
“
mining, energy and infrastructure sectors.
14 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 15
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01
Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
IKHTISAR UTAMA
MAIN HIGHLIGHTS
“
Tahun 2025 menjadi tonggak
penting bagi Petrosea dalam
memperluas cakrawala bisnis
The year 2025 marked a
significant milestone for
Petrosea in expanding its
business horizons
“
16 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 17
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Pencapaian Diversifikasi Bisnis 2025
Pencapaian Diversifikasi Bisnis 2025
2025 Business Diversification Achievements
2025 Business Diversification Achievements
Sepanjang tahun 2025, pengembangan Throughout 2025, organic business mendukung pengembangan industri (EPCI) sector to support the development
usaha secara organik dilakukan melalui lini development was carried out through the migas lepas pantai sekaligus memperkuat of the offshore oil and gas industry,
bisnis Jasa Pertambangan dan EPC. Melalui Mining Services and EPC business lines. hilirisasi mineral dan migas nasional. while also reinforcing the national
kedua lini bisnis utama ini, Petrosea telah Through these two main business lines, downstreaming of minerals and oil & gas.
mencatatkan pertumbuhan aktivitas usaha Petrosea recorded growth in
dan berhasil meningkatkan backlog secara operational activities and achieved a Melalui grup HBS, Petrosea juga Through HBS group, Petrosea also
signifikan. Pencapaian ini turut mendorong significant increase in backlog. These memperluas cakupan layanan jasa broadened its mining services coverage
perluasan basis klien di kedua sektor accomplishments also supported the pertambangan serta berbagai layanan as well as various supporting services
tersebut yang menjadi pondasi yang kuat expansion of the client base in both pendukung lainnya ke pasar internasional, to international markets, particularly in
dalam memastikan pertumbuhan jangka sectors, forming a solid foundation to khususnya di Papua Nugini yang Papua New Guinea which is part of the
panjang. Pengembangan usaha secara ensure long-term growth. This organic merupakan bagian dari kawasan Oseania. Oceania region. This strategic move has
organik ini semakin menjadikan Perusahaan business development further has Langkah strategis ini memperkuat posisi strengthened the Company’s position in
sebagai mitra layanan usaha bagi seluruh strengthened the Company’s position as Perusahaan dalam memperluas portfolio expanding its business portfolio beyond
klien, baik yang baru maupun yang telah a trusted business partner for all clients, usaha ke sektor non-batu bara, termasuk the coal sector, including into gold
ada. both new and existing. mineral emas. minerals.
Pengembangan usaha secara anorganik Inorganic business development was Melalui Scan-Bilt Pte. Ltd, Petrosea Through Scan-Bilt Pte.Ltd, Petrosea
dilakukan melalui strategi diversifikasi carried out through a diversification menyediakan layanan di bidang plant provides service in plant civil engineering
dengan menerapkan tiga langkah strategy executed in three strategic civil engineering construction dan construction and maintenance for the
strategis. Pertama, yaitu dengan steps. First, diversifying into the non-coal maintenance work untuk industri chemical processing and onshore oil & gas
mendiversifikasi ke sektor non-coal sector by strengthening its engineering, pengolahan kimia serta migas onshore dan industries, while positioning Scan-Bilt as
dengan memperkuat kemampuan procurement and construction menjadikan Scan-Bilt sebagai business a business hub for expanding operations
rekayasa, pengadaan dan konstruksi capabilities, as well as offshore installation hub bagi ekspansi bisnis ke wilayah pasar into the Asia Pacific and Oceania market.
serta instalasi lepas pantai (EPCI offshore) (offshore EPCI) through the completion Asia Pasifik dan Oseania.
melalui penyelesaian akuisisi Hafar dan of the acquisition of Hafar and its
anak usahanya. Kedua, yaitu dengan subsidiaries. Second, diversifying into Selain itu, melalui anak usahanya, yaitu In addition, through its subsidiary, namely
mendiversifikasi ke jasa pertambangan gold and mineral mining services, including PT Petrosea Infrastruktur Nusantara, PT Petrosea Infrastruktur Nusantara,
emas dan mineral, termasuk melakukan expanding into Papua New Guinea as Perusahaan melakukan penyetoran the Company subscribed to new shares
ekspansi ke Papua Nugini sebagai part of the Asia Pacific region through the saham baru atas 40% saham PT Maha representing 40% shares in PT Maha
bagian dari wilayah Asia Pasifik dengan completion of the acquisition of HBS and Raja Mineral, sebuah perusahaan terbatas Raja Mineral, a limited liability company
penyelesaian akuisisi HBS dan anak its subsidiaries. Third, by developing yang bergerak di bidang perdagangan engaged in the trading of coal, nickel and
usahanya. Ketiga, dengan pengembangan EPC capabilities in the chemical komoditas batu bara, nikel dan bijih besi di iron commodities in Indonesia.
EPC multidisiplin di industri pengolahan processing industry through the Indonesia.
kimia melalui akuisisi Scan-Bilt. acquisition of Scan-Bilt.
Sementara itu, pengembangan usaha juga Meanwhile, business development
Melalui PT Hafar Daya Konstruksi dan Through PT Hafar Daya Konstruksi terus diperkuat melalui sinergi dengan continued to be strengthened through
PT Hafar Daya Samudera (grup Hafar), and PT Hafar Daya Samudera (Hafar beberapa anak usaha dari grup Petrindo, synergies with several subsidiaries of
Petrosea kini memiliki kapabilitas baru group), Petrosea has now acquired yaitu dengan menandatangani sejumlah the Petrindo Group by signing a number
di bidang Engineering, Procurement, new capabilities in the Engineering, perjanjian jasa pertambangan & EPC of mining service & EPC agreements,
Construction & Installation (EPCI) guna Procurement, Construction & Installation sebagai wujud nyata dukungan ekspansi representing a tangible step in the
Perusahaan ke wilayah Kalimantan Tengah. Company’s expansion into the Central
Kalimantan region.
18 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 19
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Pencapaian Diversifikasi Bisnis 2025
2025 Business Diversification Achievements
OFFSHORE OIL & GAS EPCI
Hafar adalah grup bisnis minyak dan gas lepas pantai yang menyediakan layanan
Rekayasa, Pengadaan, Konstruksi & Instalasi (EPCI), dengan fokus pada instalasi
pipa dan peralatan bawah laut, serta memiliki armada kapal. Saat ini, Hafar
menyediakan layanan EPCI dan layanan kelautan untuk beberapa pemain migas
utama di Asia Tenggara, termasuk Pertamina, Petronas dan Freeport Indonesia.
Hafar is an offshore oil and gas business group that provides Engineering,
Procurement, Construction & Installation (EPCI) services, focusing on pipeline
and subsea equipment installation while owning a fleet of vessels. Currently, Hafar
provides EPCI and marine services to several major oil & gas players in Southeast
Asia, including Pertamina, Petronas and Freeport Indonesia.
PT HAFAR DAYA KONSTRUKSI
Menyediakan layanan offshore pipelaying, subsea segment pipe
replacement, shore-pull, PLEM installation, calm Buoy (SPM) installation,
platform riser-repair/replacement dan pre-trenching & post-trenching
Provides offshore pipelaying, subsea segment pipe replacement, shore-
pull, PLEM installation, calm Buoy (SPM) installation, platform riser-repair/
replacement and pre-trenching & post-trenching
PT HAFAR CAPITOL NUSANTARA
Menyediakan layanan pipelaying barge, anchor handling tugs dan
pontoon barge
Provides pipelaying barge, anchor handling tug and pontoon barge
services
PT HAFAR DAYA SAMUDERA
Menyediakan layanan pelayaran berlisensi dan pengoperasian crew boat,
coastal tug, material barge, general barge dan shallow water dredger
Provides licensed shipping services and operates crew boats, coastal tugs,
material barges, general barges and shallow-water dredgers
20 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 21
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Pencapaian Diversifikasi Bisnis 2025
2025 Business Diversification Achievements
GOLD & MINERAL MINING SERVICES
Grup HBS—yang terdiri dari HBS PNG Pty. Limited, Hidden Valley Contractors Ltd., The HBS Group—comprising HBS PNG Pty. Limited, Hidden Valley Contractors
HBS Plant Hire Ltd. dan HBS Solomon Islands Limited—telah beroperasi di Papua Ltd., HBS Plant Hire Ltd. and HBS Solomon Islands Limited— has been operating in
Nugini sejak tahun 2006. Grup ini menyediakan penyewaan alat berat dan peralatan Papua New Guinea since 2006. The Group provides mobile plant and equipment
bergerak, jasa pertambangan, perdagangan mesin berat, peralatan, kendaraan dan hire, mining services, the trading of new and used heavy machinery, equipment,
suku cadang baru dan bekas, serta penyewaan mesin konstruksi dan teknik sipil vehicles and spare parts, as well as the rental of construction and civil engineering
serta alat berat untuk sektor pertambangan, konstruksi dan alat berat. machinery and mobile plant for the mining, construction and heavy equipment
sectors.
Melalui HBS, Petrosea telah mendiversifikasi bisnisnya ke pasar geografis baru,
termasuk pertambangan emas, untuk memperkuat keunggulan strategisnya dan Through HBS, Petrosea has diversified its business into new geographical markets,
mendukung horizon investasi jangka panjangnya. including gold mining, to strengthen its strategic advantage and support its long-
term investment horizon.
22 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 23
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Pencapaian Diversifikasi Bisnis 2025
2025 Business Diversification Achievements
EPC FOR OIL & GAS AND CHEMICAL PROCESSING INDUSTRY
Akuisisi 60% saham di Scan-Bilt Pte. Ltd. merupakan langkah signifikan dalam
strategi diversifikasi Petrosea, baik melalui pengembangan kemampuan EPC
multidisiplin di industri pengolahan kimia maupun melalui ekspansi geografis ke
wilayah Asia-Pasifik dan Oseania, khususnya di sektor minyak & gas.
Didirikan di Singapura pada tahun 1990, Scan-Bilt membawa pengalaman luas
dan rekam jejak yang panjang dalam konstruksi multidisiplin dan teknik sipil,
mendukung berbagai proyek strategis untuk industri pengolahan minyak & gas
darat, konstruksi pabrik kimia dan terminal tangki, serta fasilitas pembangkit
listrik. Ke depannya, Petrosea akan mengembangkan Scan-Bilt sebagai
business hub untuk mendukung ekspansi bisnisnya di masa mendatang.
The acquisition of 60% of shares in Scan-Bilt Pte. Ltd. represents a significant
step in Petrosea’s diversification strategy, both through the development of
multidisciplinary EPC capabilities in the chemical processing industry and through
geographic expansion into the Asia–Pacific and Oceania region, particularly in the
oil & gas sector.
Established in Singapore in 1990, Scan-Bilt brings extensive experience and a
longstanding track record in multidisciplinary construction and civil engineering,
supporting a wide range of strategic projects for the onshore oil & gas processing
industry, chemical plant and tankage terminal construction, as well as power
generation facilities. Going forward, Petrosea will develop Scan-Bilt as a business
hub to support its future business expansion.
24 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 25
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Pengantar Ikhtisar Keuangan & Operasional
Pengantar Ikhtisar Utama
Main Highlights Overview
Introduction to Financial & Operational Highlights
Dari sisi pencapaian kinerja keuangan From the perspective of financial Lini bisnis baru, EPCI migas lepas pantai The new offshore oil & gas EPCI business
untuk tahun buku 2025, meskipun terus performance achievement for the 2025 mencatatkan perolehan pendapatan line recorded revenue of US$32.87 million
menghadapi berbagai tantangan, fiscal year, despite facing ongoing sebesar US$32,87 juta pada tahun 2025, in 2025, contributing 3,71% to the total
dinamika geopolitik, serta volatilitas harga challenges, geopolitical dynamics, memberikan kontribusi sebesar 3,71% revenue of the Company.
komoditas, Petrosea kembali mencatatkan as well as commodity price volatility, terhadap total pendapatan Perusahaan.
peningkatan total pendapatan usaha Petrosea once again recorded a total
menjadi sebesar US$886,46 juta, revenue increase of US$886.46 million, Sementara itu, Lini bisnis Jasa Logistik Meanwhile, the Logistics & Support
meningkat 28,32% dibandingkan up 28.32% compared to US$690,81 million & Pendukung mencatatkan perolehan Services business line recorded revenue of
US$690.81 juta pada tahun 2024. Total in 2024. The total value of contracts on pendapatan sebesar US$30,07 juta, US$30.07 million, representing a 13.17%
nilai perolehan kontrak (backlog) pada hand (backlog) at the end of the year was menurun 13,17% dibandingkan dengan decrease compared to the previous year.
akhir tahun tercatat sebesar Rp74,49 triliun recorded at Rp74.49 trillion (US$4.44 tahun sebelumnya. Lini bisnis ini This business line contributed 3.39% to the
(US$4,44 miliar), mencerminkan soliditas billion), reflecting the solid growth of memberikan kontribusi sebesar 3,39% Company’s total revenue.
pertumbuhan usaha Petrosea di tahun Petrosea’s business in 2025. terhadap total pendapatan Perusahaan.
2025.
Perusahaan juga membukukan laba bersih The Company also recorded a net
Lini bisnis Jasa Pertambangan The Mining Services business line recorded sebesar US$35,01 juta, meningkat sebesar profit of US$35.01 million, a 251.75%
mencatatkan perolehan pendapatan revenue of US$389.25 million, a 34.15% 251,75% dibandingkan US$9,95 juta pada increase compared to US$9.95 million
sebesar US$389,25 juta, meningkat increase compared to the previous tahun sebelumnya. Sementara itu, laba in the previous year. Meanwhile, profit
34,15% dibandingkan dengan tahun year. The Mining Services business line yang dapat diatribusikan kepada pemilik attributable to the owners of the company
sebelumnya. Lini bisnis Jasa Pertambangan contributed 43.91% to the Company’s entitas induk meningkat sebesar 197,02% increased by 197.02% in 2025 to US$28.81
memberikan kontribusi sebesar 43.91% total revenue. Total overburden removal pada tahun 2025 menjadi US$28,81 juta million from US$9.70 million in 2024.
terhadap total pendapatan Perusahaan. volume increased by 26.7% year-on-year, dari US$9,70 juta pada tahun 2024.
Total volume pengupasan lapisan tanah from 106.65 million BCM to 135.22 million
penutup meningkat sebesar 26,7% year- BCM for coal projects, while total material Dalam pelaksanaan good corporate In the implementation of good corporate
on-year menjadi 135,22 juta BCM dari movement for mineral projects reached governance, Petrosea kembali berhasil governance (GCG), Petrosea once again
106,65 juta BCM untuk proyek batu bara, 7.7 million BCM, up from 857 thousand mencatatkan predikat “Sangat Baik” achieved an “Very Good” rating for its
sedangkan total material movement untuk BCM. Coal production also increased from dalam hal pelaksanaan GCG, dengan GCG practices, with a score above the
proyek mineral menjadi 7,7 juta BCM dari 17.99 million tons to 19.18 million tons. mencapai skor di atas rata-rata average of Big Cap 100 listed companies
857 ribu BCM. Produksi batu bara juga Big Cap 100 perusahaan tercatat di Bursa on the Indonesia Stock Exchange (IDX),
mengalami peningkatan dari 17,99 juta ton Efek Indonesia (BEI) berdasarkan penilaian based on an independent assessment.
menjadi 19,18 juta ton. yang dilakukan oleh pihak independen dan The Company is also fully categorized as a
secara penuh masuk ke dalam kategori big big capitalization company on the IDX.
Sedangkan lini bisnis EPC mencatatkan Meanwhile, the EPC business line recorded capitalization company di BEI.
perolehan pendapatan sebesar revenue of US$379.75 million, a 26.93%
US$379,75 juta, meningkat 26,93% increase compared to the previous year.
dibandingkan dengan tahun sebelumnya. The EPC business line contributed 42.84%
Lini bisnis EPC memberikan kontribusi to the Company’s total revenue.
sebesar 42,84% terhadap total
pendapatan Perusahaan.
26 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 27
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Ikhtisar Keuangan & Operasional
Financial & Operational Highlights
Jasa Pertambangan Total Pendapatan Laba Tahun Berjalan Produksi Batu bara
Mining Services Total Revenue Net Profit for the Year Jasa Pertambangan
Kontribusi terbesar terhadap Coal Production from
Mining Services
pendapatan Petrosea berasal dari lini
bisnis Jasa Pertambangan sebesar
43,91%, disusul lini bisnis EPC sebesar
42,84% dan lini bisnis baru EPCI
migas lepas Pantai sebesar 3,71%.
886,46 35,01 19,18
Juta US$/Million US$ Juta US$/Million US$ Juta Ton/Million Tons
The largest contribution to Petrosea’s
revenue came from the Mining 2024 2023 2024 2023 2024 2023
Services business line at 43.91%,
followed by the EPC business line at 690,81 577,62 9,95 12,44 17,99 17,07
42.84%, and the new Offshore Oil &
Gas EPCI business line at 3.71%.
Laba per Saham Dasar Volume Pengupasan Laba yang dapat
Produksi Basic Earnings per Share Lapisan Tanah Penutup Diatribusikan kepada
Jasa Pertambangan Pemilik Entitas Induk
Batu Bara CEP Overburden Removal Volume Profit Attributable to Owners
CEP Coal Production from Mining Services of the Company
1.193,85
Ribu Ton/Thousand Tons
0,0029
US$
135,22
Juta BCM/Million BCM
28,81
Juta US$/Million US$
2024 2023 2024 2023 2024 2023
1.353,71
0,0010* 0,0123
2024
106,65 130,68 9,70 12,20
2023 250,85
Keterangan / Notes:
* Saham beredar yang disesuaikan setelah pemecahan saham
Adjusted outstanding share after stock split
28 Laporan Tahunan / Annual Report 2025 PTPT
Petrosea
Petrosea
TbkTbk 2929
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Ikhtisar Kinerja Keuangan Tahun 2025
Ikhtisar Kinerja Keuangan Tahun 2025
2025 Financial Performance Highlights
2025 Financial Performance Highlights
Laporan Posisi Keuangan Konsolidasian Laporan Laba Rugi Dan Penghasilan Komprehensif Lainnya
Consolidated Statements of Financial Position Consolidated Statements of Profit or Loss and other Comprehensive Income
dalam juta US$ / in US$ million dalam juta US$ / in US$ million
Keterangan Keterangan
2025 2024 2023 2025 2024 2023
Description Description
Jumlah Aset Lancar Pendapatan
558,88 356,20 315,72 886,46 690,81 577,62
Total Current Asset Revenues
Jumlah Aset Tidak Lancar Beban Usaha Langsung
1.024,00 511,07 412,23 (774,23) (600,52) (495,51)
Total Non Current Asset Direct Cost
Jumlah Aset Laba Kotor
1.582,88 867,27 727,95 112,23 90,29 82,11
Total Assets Gross Profit
Jumlah Liabilitas Jangka Pendek Laba Sebelum Pajak
438,47 228,25 271,99 39,28 7,87 16,05
Total Current Liabilities Profit Before Tax
Jumlah Liabilitas Jangka Panjang Manfaat (Beban) Pajak Penghasilan - Bersih
836,95 389,27 220,32 (4,27) 2,08 (3,61)
Total Non Current Liabilities Income Tax Benefit (Expense) - Net
Jumlah Liabilitas Laba yang dapat Diatribusikan Kepada Pemilik Entitas Induk
1.275,42 617,52 492,32 28,81 9,70 12,20
Total Liabilities Profit Attributable to Owners of the Company
Jumlah Ekuitas Laba yang dapat Diatribusikan kepada
307,46 249,75 235,63
Total Equity Kepentingan Non Pengendali 6,20 0,25 0,24
Profit Attributable to Non Controlling Interest
Jumlah Penghasilan Komperhensif yang dapat
Diatribusikan kepada Pemilik Entitas Induk
23,65 8,66 13,58
Total Comprenhensive Income Attributable to
Owners of Company
Jumlah Penghasilan Komperhensif yang dapat
Diatribusikan Kepada Kepentingan Non Pengendali
6,2 0, 25 0,24
Total Comprenhensive Income Attributable to
Non Controlling Interest
Laba Per Saham Dasar
0,0029 0,0010* 0,0123
Basic Earnings Per Share
Catatan/Notes:
* Saham beredar disesuaikan setelah pemecahan saham / Adjusted outstanding share after stock split
30 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 31
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Ikhtisar Utama Ikhtisar Utama
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Pendapatan Usaha Per Lini Bisnis Laporan Arus Kas Konsolidasian
Revenue Per Business Line Consolidated Statements of Cash Flows
dalam juta US$ / in US$ million dalam juta US$ / in US$ million
Pendapatan Per Lini Bisnis Keterangan
2025 2024 2023
Revenue Business Line Description
% dari Total Kas dan Setara Kas Awal Tahun
Pertumbuhan/ 114,92 72,99 61,76
Keterangan Pendapatan Cash and Cash Equivalents at Beginning of the Year
Description
2025 2024 2023 Growth
% from Total
2025-2024(%)
Revenue
Pengaruh Perubahan Kurs Valuta Asing
atas Kas dan Setara Kas
(3,67) (2,69) 1,35
Jasa Pertambangan Effect of Changes in Foreign Exchange Rates
389,25 290,15 364,15 43,91% 34,15%
Mining Services on Cash and Cash Equivalents
Rekayasa, Pengadaan Kas dan Setara Kas Akhir Tahun
72,03 114,92 72,99
& Konstruksi Cash and Cash Equivalents at End of the Year
379,75 299,17 162,86 42,84% 26,93%
Engineering, Procurement
& Construction
EPCI Migas Lepas Pantai
32,87 - - 3,71% 100% Rasio Keuangan
Offshore Oil & Gas EPCI
Financial Ratio
Jasa Logistik & Pendukung
30,07 34,63 40,36 3,39% (13,17%)
Logistics & Support Services
Keterangan
2025 2024 2023
Lain-lain Description
2,51 2,69 2,57 0,28% (6,51%)
Others
Rasio Laba terhadap Aset (%)
2,21 1,15 1,71
Penjualan Batu Bara Return on Assets (%)
52,01 64,17 7,68 5,87% (18,95%)
Coal Sales
Rasio Laba terhadap Ekuitas (%)
11,39 3,98 5,28
Total 886,46 690,81 577,62 100,00% 28,32% Return on Equity (%)
Rasio Laba terhadap Pendapatan (%)
3,95 1,44 2,15
Net Profit Margin (%)
Laporan Arus Kas Konsolidasian
Rasio Lancar (x)
Consolidated Statements of Cash Flows 1,27 1,56 1,16
dalam juta US$ / in US$ million Current Ratio (x)
Rasio Liabilitas terhadap Ekuitas (x)
2,76 1,59 1,06
Keterangan Debt to Equity Ratio (x)
2025 2024 2023
Description
Rasio Liabilitas terhadap Jumlah Aset (x)
0,81 0,71 0,68
Kas Bersih Diperoleh dari Aktivitas Operasi Liabilities to Total Assets Ratio (x)
48,15 27,94 107,77
Net Cash Provided by Operating Actvities
Interest Coverage Ratio (million US$) 1,18 1,49 1,78
Kas Bersih digunakan untuk Aktivitas Investasi
(495,02) (129,47) (156,98)
Net Cash Used in Investing Actvities
Debt Service Coverage Ratio (million US$) 0,20 0,27 0,43
Kas Bersih Diperoleh dari Aktivitas Pendanaan
407,65 146,15 59,09
Net Cash Provided by Financing Activities
(Penurunan) Kenaikan Bersih Kas dan Setara Kas
(39,22) 44,63 9,88
Net (Decrease) Increase in Cash and Cash Equivalents
32 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 33
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Ikhtisar Kinerja Keuangan Tahun 2025
2025 Financial Performance Highlights
Pendapatan Jumlah Laba yang Dapat Diatribusikan
Revenues kepada Pemilik Entitas Induk
Profit Attributable to the Owners
of the Company
577,62 690,81 886,46 12,20 9,70 28,81
juta US$ juta US$
million US$ million US$
2023 2024 2025 2023 2024 2025
Laba Per Saham Dasar Jumlah Aset
Basic Earnings Per Share Total Assets
0,0123 0,0010* 0,0029 727,95 867,27 1.582,88
juta US$ juta US$
million US$ million US$
2023 2024 2025 2023 2024 2025
Catatan/Notes:
* Saham beredar disesuaikan setelah pemecahan saham /
Adjusted outstanding share after stock split
Jumlah Liabilitas Jumlah Ekuitas
Total Liabilities Total Equity
492,32 617,52 1.275,42 235,63 249,75 307,46
juta US$ juta US$
million US$ million US$
2023 2024 2025 2023 2024 2025
34 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 35
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Ikhtisar Kinerja Operasional 2025
Ikhtisar Kinerja Operasional Tahun 2025
2025 Operational Performance Highlights
2025 Operational Performance Highlights
Pada tahun 2025, pencapaian in 2025, operational performance Kinerja Jasa Pertambangan Mining Services Performance
kinerja operasional di lini bisnis Jasa achievements in the Mining Services
Petrosea senantiasa memastikan Petrosea consistently ensures the
Pertambangan tumbuh dibandingkan business line grow compared to the
terlaksananya sustainable growth of sustainable growth of production at its
tahun sebelumnya, dimana total volume previous year, with total overburden
production dari proyek jasa pertambangan mining service projects for Kideco Jaya
pengupasan tanah penutup meningkat removal volume increased by 26.7%
untuk Kideco Jaya Agung dan Kartika Agung and Kartika Selabumi Mining.
sebesar 26,7% year-on-year dari 106,65 year-on-year, from 106.65 million BCM
Selabumi Mining. Sebagai catatan As a key milestone of its non-coal
juta BCM menjadi 135,22 juta BCM untuk to 135.22 million BCM for coal projects,
penting dari strategi diversifikasi ke diversification strategy, Petrosea signed a
proyek batu bara, sedangkan total material while total material movement for mineral
non-coal, Petrosea menandatangani nickel mining services project with
movement untuk proyek mineral mencapai projects reached 7.7 million BCM, up from
proyek jasa pertambangan nikel untuk PT Vale Indonesia, providing mining and ore
7,7 juta BCM dari 857 ribu BCM. Produksi 857 thousand BCM. Coal production also
PT Vale Indonesia dengan menyediakan transportation services at the Bahodopi
batu bara juga mengalami peningkatan dari increased from 17.99 million tons to 19.18
jasa pertambangan dan pengangkutan Block 2 and 3 located in Morowali, Central
17,99 juta ton menjadi 19,18 juta ton. million tons.
material bijih nikel di Blok Bahodopi 2 dan Sulawesi. Therefore, to date, Petrosea has
3 yang berlokasi di Morowali, Sulawesi undertaken two nickel mining projects in
Pencapaian kinerja operasional dari The operational performance
Tengah. Sehingga sampai dengan saat ini, Indonesia.
lini bisnis EPC diperoleh melalui achievements of the EPC business line
Petrosea sudah mengerjakan dua proyek
pelaksanaan proyek strategis dari klien were driven by the execution of strategic
pertambangan nikel di Indonesia.
utama Perusahaan, yaitu PT Freeport projects for the Company’s key clients,
Indonesia, BP Berau Ltd. dan PT Valey namely PT Freeport Indonesia, BP Berau
Sampai dengan akhir tahun 2025, lini By the end of 2025, Petrosea’s Mining
Indonesia. Selain itu, Perusahaan juga Ltd. and PT Vale Indonesia. In addition,
bisnis Jasa Pertambangan Petrosea telah Services business line signed four coal
menandatangani perjanjian pelaksanaan the Company signed a limited notice to
menandatangani empat perjanjian jasa mining service agreements across Central
awal guna memberikan jasa layanan proceed to provide EPC (Engineering,
pertambangan batu bara yang tersebar Kalimantan, East Kalimantan and South
EPC (Engineering, Procurement & Procurement & Construction) services
di wilayah Kalimantan Tengah, Kalimantan Sumatra, as well as one nickel mining
Construction) untuk Reko Diq Mining to Reko Diq Mining Company (Private)
Timur dan Sumatera Selatan, serta satu service agreement in Central Sulawesi,
Company (Private) Limited, sebuah Limited, one of the world’s largest copper
perjanjian jasa pertambangan nikel di with the following details:
perusahaan pertambangan tembaga dan and gold mining companies located
wilayah Sulawesi Tengah, dengan rincian
emas terbesar di dunia yang berlokasi di in Pakistan. This achievement reflects
sebagai berikut:
Pakistan. Pencapaian ini merupakan bukti the Company’s diversification beyond
diversifikasi ke luar Indonesia dan ekspansi Indonesia and its expansion into the Asia
1. Perjanjian jasa pertambangan nikel 1. Nickel mining services agreement with
ke wilayah Asia Pasifik. Pacific region.
dengan PT Vale Indonesia di Sulawesi PT Vale Indonesia in Central Sulawesi,
Tengah senilai Rp16 triliun atau setara valued at Rp16 trillion, equivalent to
dengan US$1 miliar dan estimasi US$1 billion , with an estimated nickel
VOLUME LAPISAN TANAH PENUTUP produksi nikel sebesar 117 juta ton, production of 117 million tons, valid until
OVERBURDEN VOLUME yang berlaku sampai dengan 31 December 2034
31 Desember 2034
2. Kontrak pekerjaan jasa pengupasan 2. Overburden stripping and removal
135,22 106,65 130,68
dan pemindahan lapisan tanah penutup services contract with PT Barasentosa
batu bara dengan PT Barasentosa Lestari in South Sumatra,valued at
Lestari di Sumatera Selatan senilai Rp3.5 trillion, equivalent to US$216
juta BCM / million BCM juta BCM / million BCM juta BCM / million BCM
Rp3,5 triliun atau setara dan US$216 milllion with an estimated overburden
juta dengan estimasi produksi lapisan volume of 94 million BCM, valid until
2025 2024 2023 tanah penutup sebesar 31 December 2029
94 juta BCM, yang berlaku sampai
dengan 31 Desember 2029
36 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 37
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Ikhtisar Utama Ikhtisar Utama
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Ikhtisar Kinerja Operasional Tahun 2025 Ikhtisar Kinerja Operasional Tahun 2025
2025 Operational Performance Highlights 2025 Operational Performance Highlights
3. Perjanjian jasa pertambangan batu 3. Coal mining services agreement with tersebut mencakup penyusunan mine plan mine plan for open-pit mining activities,
bara dengan PT Niaga Jasa Dunia dan PT Niaga Jasa Dunia and PT Bara Prima terintegrasi untuk kegiatan pertambangan as well as the development of supporting
PT Bara Prima Mandiri di Kalimantan Mandiri in Central Kalimantan, valued terbuka, termasuk pengembangan mining infrastructure to optimize the mine
Tengah senilai Rp4,03 triliun atau at Rp4.03 trilion, equivalent to US$255 infrastruktur pendukung tambang operations of Tamtama Perkasa, Global
setara dengan US$255 juta dan million with an estimated overburden guna mengoptimalkan operasional Bara Mandiri, Multi Tambangjaya Utama
estimasi produksi lapisan tanah volume of 135.46 million BCM, valid pertambangan milik Tamtama Perkasa, and Daya Bumindo Karunia.
penutup sebesar 135,46 juta BCM, until 31 December 2032 Global Bara Mandiri, Multi Tambangjaya
yang berlaku sampai dengan Utama dan Daya Bumindo Karunia.
31 Desember 2032
Lini bisnis Jasa Pertambangan Petrosea Petrosea’s Mining Services business
4. Amandemen dan pernyataan kembali 4. Amendment and restatement of the
memanfaatkan teknologi 4.0 melalui line leverages Industry 4.0 technology
kontrak pekerjaan jasa pertambangan coal mining services agreement with
Minerva Digital Platform yang didukung adoptions through its Minerva Digital
batu bara dengan PT Indo Bara PT Indo Bara Pratama in East
advanced analytics dan real-time Platform, supported by advanced
Pratama di Kalimantan Timur senilai Kalimantan, valued at Rp2,5 trilion,
data, serta Remote Operations Center analytics and real-time data, as well as a
Rp2,5 trilion atau setara dengan equivalent to US$150 million with an
(ROC) yang berlokasi di kantor Pusat Remote Operations Center (ROC) located
US$150 juta dan estimasi produksi estimated overburden volume of
Jakarta, sebagai competitive advantage at the Company’s head office in Jakarta as
lapisan tanah penutup sebesar 30,3 30.3 million BCM, valid until
Perusahaan yang fokus kepada konsep a competitive advantage for the Company
juta BCM , yang berlaku sampai dengan 31 December 2029
environmental friendly dan sustainability. in driving the concepts of environmentally
31 Desember 2029
Kehadiran ROC juga memperkuat kualitas friendly and sustainability. The
pengambilan keputusan guna menjaga establishment of the ROC also enhances
Pada tahun 2025, lini bisnis Jasa in 2025, Petrosea’s Mining Services
produktivitas dan utilitas peralatan decision-making quality to maintain mining
Pertambangan Petrosea juga terus business line continued its business
pertambangan dengan berpedoman pada equipment productivity and utilization by
melanjutkan ekspansi bisnis serta expansion while strengthening synergies
standar operational excellence terbaik, adhering to leading operational excellence
memperkuat sinergi dengan anak-anak with mining subsidiaries of Petrindo Group
termasuk pengelolaan perencanaan standards, which includes managing mine
usaha pertambangan dari grup Petrindo to support the group’s overall growth
tambang atas risiko volatilitas harga batu plan related to coal price volatility risks
untuk mewujudkan strategi pertumbuhan strategy. The synergy that has been carried
bara di sepanjang tahun demi mencapai throughout the year in order to achieve
dari grup. Sinergi yang dijalankan di wilayah out in Central Kalimantan since 2024
optimalisasi kinerja. optimal performance.
Kalimantan Tengah sejak tahun 2024 includes the development of an integrated
38 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 39
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Ikhtisar Utama Ikhtisar Utama
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Ikhtisar Kinerja Operasional Tahun 2025 Ikhtisar Kinerja Operasional Tahun 2025
2025 Operational Performance Highlights 2025 Operational Performance Highlights
Kinerja Jasa Pertambangan − Mining Services Performance menjadi pencapaian penting dalam also marks an important milestone in
pengembangan keahlian dan kapabilitas the Company’s development of its
HBS (PNG) Limited & Anak Usaha − HBS (PNG) Limited &
Perusahaan di bidang rekayasa serta expertise and capabilities in more complex
Subsidiaries perencanaan tambang yang lebih engineering as well as mine planning.
Pada tanggal 31 Oktober 2025, Petrosea On 31 October 2025, Petrosea completed kompleks.
menyelesaikan proses akuisisi seluruh the acquisition of all shares of HBS (PNG) HBS, operating in Papua New Guinea
HBS yang telah beroperasi di Papua
saham HBS (PNG) Limited & anak Limited and its subsidiaries (HBS group). since 2006, has built strong partnerships
Nugini sejak 2006 telah membangun
usahanya (grup HBS). Sebelumnya, proses The HBS group acquisition process was and collaborations with key players in the
kemitraan dan kolaborasi yang kuat
pengambilalihan grup HBS telah melalui preceded by a due diligence process and mining industry, particularly in the gold
dengan para pemain kunci di industri
proses uji tuntas dan penandatanganan signing of a conditional sale and purchase sector. By the end of 2025, the HBS group
pertambangan, khususnya di sektor
perjanjian jual beli bersyarat pada 1 Agustus agreement on 1 August 2025. successfully secured and maintained
emas. Sampai dengan akhir tahun 2025,
2025. several key agreements for mining services
grup HBS telah berhasil memperoleh dan
mempertahankan sejumlah perjanjian with Harmony Gold, Newmont, and
Total nilai akuisisi atas seluruh saham The total acquisition value for all HBS
untuk jasa pertambangan dengan Harmony St Barbara in Papua New Guinea.
HBS mencapai AU$40 juta atau sekitar shares reached AU$40 million or
US$25,76 juta. Grup HBS terdiri dari approximately US$25.76 million. The HBS Gold, Newmont, dan St Barbara di Papua
HBS PNG Pty. Limited, Hidden Valley group consists of HBS PNG Pty. Limited, Nugini.
Contractors Ltd., HBS Plant Hire Ltd.dan Hidden Valley Contractors Ltd., HBS Plant
HBS Solomon Islands Limited. Hire Ltd. and HBS Solomon Islands Limited.
Melalui akuisisi grup HBS, Petrosea Through the acquisition of HBS group,
telah mendiversifikasi bisnisnya ke Petrosea has diversified its business
pasar geografis baru di luar Indonesia into new geographical markets beyond
dengan merambah kawasan Asia- Indonesia, entering the Asia-Pacific
Pasifik, khususnya Papua Nugini, sebagai region, specifically Papua New Guinea,
bagian dari kawasan Oseania, serta as part of the Oceania region, while also
memperkuat keunggulan strategis dan strengthening its strategic advantage
horizon investasi yang sustainable dengan and sustainable investment horizon by
meningkatkan potensi profitabilitas increasing long-term profitability potential
jangka panjang melalui bisnis baru di through its new gold mining business.
pertambangan emas. Keberhasilan Petrosea’s success in diversifying its
Petrosea dalam mendiversifikasi bisnis mining services business into gold mining
jasa ke sektor pertambangan emas juga
40 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 41
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Ikhtisar Utama Ikhtisar Utama
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Ikhtisar Kinerja Operasional Tahun 2025 Ikhtisar Kinerja Operasional Tahun 2025
2025 Operational Performance Highlights 2025 Operational Performance Highlights
Kinerja Rekayasa, Pengadaan & Engineering, Procurement & Services Agreement, Levee Construction & Services Agreement, Levee Construction &
Stockpile Extension, Construction Services Stockpile Extension, Construction Services
Konstruksi Construction Performance
at Portside dan SAG2 Secondment CS CM at Portside and SAG2 Secondment CS CM
Pada tahun 2025, lini bisnis EPC juga terus in 2025, the EPC business line continued Construction Services. Construction Services projects.
melanjutkan ekspansi bisnis termasuk its business expansion, including executing
Sampai dengan akhir tahun 2025, lini bisnis At the end of 2025, the EPC business line
menjalankan strategi diversifikasi ke its diversification strategy beyond
EPC telah menandatangani tujuh perjanjian has signed seven EPC service agreements
luar Indonesia dan merambah ke wilayah Indonesia and extending its reach into
jasa EPC yang tersebar di wilayah Papua across Papua and Pakistan, with the
regional Asia Pasifik. Pencapaian ini the Asia-Pacific region. This achivement
dan Pakistan, dengan rincian sebagai following details:
menjadi catatan penting perjalanan bisnis as become an important milestone in
berikut:
Petrosea selama lebih dari 54 tahun. Petrosea's business journey for more then
Diversifikasi dilaksanakan melalui Petrosea 54 years. Diversification through Petrosea
1. Perjanjian K0012B General Services 1. A K0012B General Services Agreement
Solutions Pakistan (Private) Limited, yang Solutions Pakistan (Private) Limited, which
dengan PT Freeport Indonesia di Papua with PT Freeport Indonesia in Central
100% dimiliki oleh Perusahaan dengan is 100% owned by the Company entering
Tengah senilai Rp235,46 miliar yang Papua valued at Rp235.46 billion and
menandatangani perjanjian pelaksanaan into an early works agreement to provide
berlaku sampai dengan 29 Maret 2028 valid until 29 March 2028
awal guna memberikan jasa layanan multi multidisciplinary engineering, procurement
disiplin ilmu engineering, procurement and construction services for Reko Diq 2. Perjanjian KPI Facility Relocation at 2. A KPI Facility Relocation Agreement
& construction untuk Reko Diq Mining Mining Company (Private) Limited, one of Portsite Area dengan PT Freeport at the Portsite Area with PT Freeport
Company (Private) Limited, sebuah the world’s largest copper and gold mining Indonesia di Papua Tengah, senilai Indonesia in Central Papua valued at
perusahaan pertambangan tembaga dan companies located in Pakistan. Rp41,53 miliar yang berlaku sampai Rp41.53 billion and valid until 31 January
emas terbesar di dunia yang berlokasi di dengan 31 Januari 2026 2026
Pakistan. 3. Perjanjian Batch Plant Vehicle 3. A Batch Plant Vehicle Maintenance
Maintenance dengan PT Freeport Agreement with PT Freeport Indonesia
Lini bisnis ini fokus pada standar The EPC business is focused on Indonesia di Papua Tengah senilai in Central Papua valued at Rp17.30
operational excellence terbaik Petrosea upholding Petrosea’s highest standards Rp17,30 miliar yang berlaku sampai billion and valid until 29 March 2028
di setiap pelaksanaan proyek strategis of operational excellence in executing dengan 29 Maret 2028
yang tengah berjalan. Salah satunya all ongoing strategic projects. One of
adalah proyek Onshore Early Works these being the Onshore Early Works
EPC untuk mendukung dua proyek milik EPC project to support two projects Lini bisnis EPC berfokus pada seluruh The EPC business focuses on all stages
BP Berau Ltd., yaitu Ubadari, Tangguh owned by BP Berau Ltd., namely Ubadari, tahapan proyek, mulai dari tahap of project execution, starting from the
EGR/CCUS dan Tangguh Onshore Tangguh EGR/CCUS and Tangguh Onshore perencanaan dan desain teknis planning and technical design phases
Compression (UCC) yang berlokasi di Compression (UCC) located in Teluk yang meliputi basic design, detailed which include basic design, detailed
Teluk Bintuni, Papua Barat. Kemudian Bintuni, West Papua. Additionally, the engineering, hingga optimasi desain engineering and design optimization to
proyek pengadaan dan konstruksi untuk procurement and construction project to guna memastikan setiap proyek berjalan ensure that every project is executed
mendukung pembangunan tambang support the development of the Pomalaa lebih efisien, aman dan sesuai standar efficiently, safely and in accordance
Blok Pomalaa milik PT Vale Indonesia di Block mine owned by PT Vale Indonesia internasional. Pada tahap konstruksi, with international standards. During
Kolaka, Sulawesi Tenggara, serta beberapa in Kolaka, Southeast Sulawesi, as well as layanan yang diberikan juga mencakup the construction phase, the services
proyek strategis jangka panjang untuk several long-term strategic projects to supervisi, QA/QC, commissioning, provided also include supervision, QA/QC,
mendukung operasional PT Freeport support the operations of PT Freeport start-up dan test run. Seluruh rangkaian commissioning, start-up and test run. All
Indonesia, diantaranya proyek Master Indonesia, amongst others the Master kegiatan tersebut dijalankan dengan these activities are carried out to ensure
tujuan membangun fasilitas yang sesuai that facilities are built in accordance with
42 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 43
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Ikhtisar Utama Ikhtisar Utama
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Ikhtisar Kinerja Operasional Tahun 2025 Ikhtisar Kinerja Operasional Tahun 2025
2025 Operational Performance Highlights 2025 Operational Performance Highlights
dengan desain, tepat waktu, aman, serta approved designs, delivered on time, Lini bisnis EPC Petrosea juga Petrosea’s EPC business line also
memenuhi standar kualitas, termasuk operate safely and meet quality standards, memanfaatkan teknologi 4.0 melalui leverages 4.0 technologies through its
melalui pengelolaan cost control yang including through disciplined cost control Minerva Digital Platform yang didukung Minerva Digital Platform, supported by
disiplin sesuai dengan anggaran proyek. aligned with each project’s budget. advanced analytics dan real-time data, advanced analytics and real-time data, as
Selain itu, lini bisnis ini senantiasa In addition, this business line consistently serta Tactical Room (TAC Room) di kantor well as a Tactical Room (TAC Room) at the
memastikan aspek SHE dan manajemen ensures that SHE and risk management pusat Jakarta yang bertujuan untuk terus Company’s headquarters in Jakarta aimed
risiko diterapkan sesuai standar tertinggi aspects are implemented in accordance meningkatkan kapabilitas manajemen at improving construction management,
Petrosea. with Petrosea’s highest standards. konstruksi, pengendalian dari luar proyek off-site control and decision-making.
dan proses pengambilan keputusan. Furthermore, several digital tools
Selain itu, beberapa digital tools yang leveraged include digital twin, digital
dimanfaatkan termasuk teknologi digital boardroom and construction management
twin, digital boardroom dan construction technologies.
management.
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Ikhtisar Utama Ikhtisar Utama
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Ikhtisar Kinerja Operasional Tahun 2025 Ikhtisar Kinerja Operasional Tahun 2025
2025 Operational Performance Highlights 2025 Operational Performance Highlights
Grup Hafar berfokus pada pekerjaan Hafar group focuses on subsea pipeline
instalasi pipa dan peralatan subsea serta and equipment installation while owning
juga memiliki armada kapal pendukung a fleet of vessels while providing EPCI
dalam menyediakan layanan EPCI dan jasa and marine services to several oil & gas
kelautan kepada sejumlah perusahaan companies, including Pertamina, Petronas
migas, termasuk Pertamina, Petronas dan and Freeport Indonesia. Hafar group
Freeport Indonesia. Grup Hafar terdiri dari: consists of:
PT Hafar Daya Konstruksi
Menyediakan layanan offshore pipelaying, subsea segment pipe replacement,
shore-pull, PLEM installation, calm Buoy (SPM) installation, platform riser-repair/
replacement dan pre-trenching & post-trenching
Provides offshore pipelaying, subsea segment pipe replacement, shore-pull,
PLEM installation, calm Buoy (SPM) installation, platform riser-repair/replacement
and pre-trenching & post-trenching services
PT Hafar Capitol Nusantara
Menyediakan layanan pipelaying barge, anchor handling tugs dan pontoon barge
Provides pipelaying barge, anchor handling tugs and pontoon barge services
PT Hafar Daya Samudera
Menyediakan layanan pelayaran berlisensi dan pengoperasian crew boat, coastal
tug, material barge, general barge dan shallow water dredger
Kinerja EPCI Migas Lepas Pantai Offshore Oil & Gas EPCI Provides licensed shipping services and operates crew boats, coastal tugs,
Performance material barges, general barges and shallow-water dredgers
Sebagai perusahaan rekayasa dan As the first Indonesian engineering and
konstruksi Indonesia pertama yang construction company to be publicly listed
masuk bursa pada tahun 1990, Petrosea in 1990, Petrosea continued to strengthen
Sampai dengan akhir tahun 2025, lini As of the end of 2025, the Offshore Oil &
terus memperkuat kemampuan multi its multidisciplinary engineering and
bisnis EPCI Migas Lepas Pantai telah Gas EPCI business line has signed three
disiplin ilmu rekayasa dan konstruksi yang construction capabilities by expanding its
menandatangani tiga perjanjian jasa EPCI EPCI service agreements in the Java and
dimilikinya dengan menambah kapasitas capacity and enhancing its competencies
di wilayah Jawa dan Papua, dengan rincian Papua areas , with the following details:
dan kapabilitas terbaru di bidang EPCI in Engineering, Procurement, Construction
sebagai berikut:
(Engineering, Procurement, Construction & Installation (EPCI).
& Installation). 1. Marine Pipeline Installation dengan 1. Marine Pipeline Installation with
PT Freeport Indonesia di Amamapare, PT Freeport Indonesia in Amamapare,
Dengan selesainya akuisisi 51% grup With the completion of the 51% acquisition Timika senilai Rp1,075 triliun atau Timika valued at Rp1.075 trillion or
Hafar di tahun 2025, Petrosea sukses of Hafar group in 2025, Petrosea has setara dengan US$65 juta yang berlaku equivalent to US$65 million and valid
mendiversifikasi bisnis usahanya ke sektor successfully diversified its business sampai dengan 11 Maret 2028 until 11 March 2028
migas lepas pantai dan non-batu bara. into the offshore oil & gas and non-coal
sectors.
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2025 Operational Performance Highlights 2025 Operational Performance Highlights
2. EPCI Pipeline Project dengan 2. EPCI Pipeline Project with PT Pertamina
PT Pertamina Hulu Energi Offshore Hulu Energi Offshore North West
North West Java di North West Java Java in North West Java Sea valued at
Sea senilai Rp500 miliar atau setara Rp500 billion or equivalent to US$30
dengan US$30 juta yang berlaku million and valid until 10 June 2026
sampai 10 Juni 2026
3. EPCI Project dengan PT Pertamina Hulu 3. EPCI Project with PT Pertamina Hulu
Energi Offshore Southeast Sumatra Energi Offshore Southeast Sumatra
senilai US$7.135.000 yang berlaku worth US$7,135,000 which is valid until
sampai dengan 28 Februari 2026 28 February 2026
Ekspansi Perusahaan didukung oleh adopsi The Company’s expansion is supported by
teknologi serta optimalisasi keahlian technology adoption and the optimization
multidisiplin di sepanjang rantai nilai, mulai of multidisciplinary expertise across
dari hulu hingga hilir, untuk menangkap the entire value chain, from upstream
potensi pertumbuhan industri migas to downstream, to capture the growth
sekaligus mendukung pengembangan potential of the oil & gas industry and
Kedepannya, Petrosea akan Going forward, Petrosea will develop
hilirisasi sumber daya mineral dan energi support the national downstream
mengembangkan Scan-Bilt sebagai Scan-Bilt as a business hub for business
nasional. development of mineral and energy
business hub untuk ekspansi bisnis ke expansion into the Asia Pacific and
resources.
kawasan Asia Pasifik dan Oseania yang Oceania regions, covering Singapore,
mencakup Singapura, Papua Nugini, Papua New Guinea, Australia, and
Australia dan Indonesia. Indonesia.
Kinerja Rekayasa & Teknik Engineering &
Sipil − Scan-Bilt Pte. Ltd. Civil Works Performance − Sampai dengan akhir tahun 2025, lini As of the end of 2025, this business line
bisnis ini telah menandatangani perjanjian has entered into agreements with Aster
Scan-Bilt Pte. Ltd.
dengan Aster Chemicals & Energy Pte. Ltd. Chemicals & Energy Pte. Ltd. to provide
Pada tanggal 24 November 2025, On 24 November 2025, Petrosea, through untuk menyediakan layanan Engineering, Engineering, Procurement & Construction
Petrosea melalui anak usahanya, its subsidiary Petrosea Services Solutions Procurement & Construction (EPC), (EPC) services, particularly for civil works
Petrosea Services Solutions Ltd. telah Ltd. completed the acquisition of 60% of khususnya pada lingkup pekerjaan sipil di at the Aster Bukom Chemicals & Energy
menyelesaikan proses pengambilalihan the shares in Scan-Bilt Pte. Ltd. fasilitas Aster Bukom Chemicals & Energy Complex and the Aster Jurong Island
60% saham Scan-Bilt Pte. Ltd. Complex dan Aster Jurong Island Chemical Chemical Complex located on Bukom
Complex yang berlokasi di Pulau Bukom Island and Jurong Island, Singapore.
Melalui akuisisi Scan-Bilt, grup Petrosea Through the acquisition of Scan-Bilt, dan Pulau Jurong di Singapura. In addition, Scan-Bilt has also received
memperluas diversifikasi bisnis dengan Petrosea group has expanded its Selain itu, Scan-Bilt juga memperoleh a Letter of Award for the scope of
menghadirkan kapabilitas multidisiplin business diversification by introducing Letter of Award untuk lingkup pekerjaan Integrated Facilities Management (IFM)
konstruksi dan teknik sipil guna multidisciplinary construction and civil Integrated Facilities Management (IFM) works from Aster for both facilities.
mendukung berbagai proyek strategis engineering capabilities to support dari Aster untuk kedua fasilitas tersebut. The total contract value for the above
untuk sektor dan industri pengolahan various strategic projects in the chemical Total nilai perjanjian untuk lingkup scopes of work amounts to US$29.07
kimia dan migas onshore, termasuk processing and onshore oil & gas sectors, pekerjaan tersebut diatas adalah sebesar million or approximately Rp485.4 billion,
pembangunan chemical plant, tankage including the development of chemical US$29,07 juta atau sekitar Rp485,4 miliar with a project duration of 24 months.
terminal dan fasilitas pembangkit plants, tankage terminals, and power dengan jangka waktu pekerjaan selama
listrik. generation facilities. 24 bulan.
48 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 49
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Ikhtisar Kinerja Operasional Tahun 2025 Ikhtisar Kinerja Operasional Tahun 2025
2025 Operational Performance Highlights 2025 Operational Performance Highlights
Kinerja Jasa Logistik & Logistics & Support Services
Pendukung Performance
Pada tahun 2025, melalui lini bisnis Jasa in 2025, through the Logistics & Support
Logistik & Pendukung, Petrosea secara Services business line, Petrosea
konsisten memberikan layanan berstandar consistently provided international Sampai dengan akhir tahun 2025, lini As of the end of 2025, the Logistics &
internasional bagi industri migas Indonesia standard services for the Indonesian oil & bisnis Jasa Logistik & Pendukung telah Support Services business line has signed
melalui Petrosea Offshore Supply Base gas industry through its Petrosea Offshore menandatangani lima perjanjian jasa five logistic base service agreements,
(POSB) yang berlokasi di Sorong, Papua Supply Base (POSB) located in Sorong, pangkalan logistik, dengan rincian sebagai with the following details:
Barat Daya. Southwest Papua. berikut:
1. Perjanjian Jasa Pangkalan Logistik 1. Shorebase Services Agreement
Layanan yang diberikan oleh POSB The services provided by POSB Sorong dengan PT Wira Insani di Sorong yang with PT Wira Insani in Sorong, which is
Sorong meliputi manajemen terminal include marine and terminal management, berlaku sampai dengan 31 Maret 2028 valid until 31 March 2028
dan laut, manajemen logistik dan logistics and warehouse management,
pergudangan, operasional pengangkatan lifting operations and transportation, 2. Perjanjian Penyediaan Pangkalan 2. Provision of Sorong Logistic Base for
dan transportasi, rekayasa rigging dan rigging and lifting engineering, utility and Logistik Sorong untuk Proyek UCC the UCC Project Agreement with
pengangkatan, operasional dan perawatan facility operations, as well as maintenance dengan PT Saipem Indonesia di Sorong PT Saipem Indonesia in Sorong valued
fasilitas, serta utilitas dan jasa logistik and other logistics-related services. senilai Rp32.430.500.000 atau setara at Rp32,430,500,000 or equivalent to
lainnya. dengan US$2.001.883 yang berlaku US$2,001,883 and valid until 31 January
sampai dengan 31 Januari 2028 2028
50 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 51
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Ikhtisar Kinerja Operasional Tahun 2025
2025 Operational Performance Highlights
3. Amandemen 7 dan 8 dari Perjanjian 3. Amendment 7 and 8 of Sorong
Jasa Pangkalan Logistik Sorong Supply Base Services Agreement
dengan BP Berau Ltd. di Sorong with BP Berau Ltd. in Sorong valued
senilai Rp807.603.157.944 atau setara at Rp807,603,15,944 or equivalent to
dengan US$49.852.047 yang berlaku US$49,852,047 valid and until
sampai dengan 31 Maret 2026 31 March 2026
4. Perjanjian Penyediaan Penyimpanan 4. Agreement Agreement provision of
Pipa Laut dengan PT Freeport Marine Pipeline Storage with
Indonesia di Sorong senilai PT Freeport Indonesia in Sorong valued
Rp15.456.950.700 atau setara dengan at Rp15,456,950,700 or equivalent
US$954.133 yang berlaku sampai to US$954,133 and valid until 30 June
dengan 30 Juni 2027 2027
Melalui POSB Sorong, Perusahaan terus Through POSB Sorong, the Company
berupaya menjalankan bisnis berdasarkan continues to operate its business based
prinsip value creation serta delivering on the principles of value creation and
long-term stakeholder value dengan long-term stakeholder value by providing
menyediakan layanan supply base international-standard supply base
management berstandar internasional. management services. All operational
Seluruh kegiatan operasional POSB activities at POSB Sorong are carried out
Sorong dijalankan dengan komitmen kuat with a strong commitment towards Safety,
terhadap aspek Keselamatan, Kesehatan Health & Environment (SHE) to ensure
Kerja & Lingkungan (K3L) guna memastikan safe and efficient operations that support
operasi yang aman dan efisien dalam infrastructure development, production
mendukung kegiatan pengembangan and energy exploration in eastern
infrastruktur, produksi dan eksplorasi Indonesia.
energi di Indonesia bagian timur.
52 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 53
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Ikhtisar Kinerja Keberlanjutan 2025
2025 Sustainability Perfomance Highlights
Kinerja Lingkungan / Environment Performance Emisi GRK yang Dihasilkan 2 Konsumsi Air 3
GHG Emissions Generated Water Consumption
338.346,04 2.129.242,97
m3
Limbah yang Dihasilkan 4 tCO2e
Konsumsi BBM Biodiesel 5
Waste Generated 2024 2023 2024 2023
Biodiesel Fuel Consumption 1.155.056,77* 1.094.211,38
306.440,64 343.337,76
6.006,09
6.192.450,32
Ton Selisih Konsumsi Air
Selisih Emisi GRK yang Dihasilkan** Water Consumption Difference
GHG Emissions Difference
2024 2023
GJ
4.591,53 5.205,88 (4.991,72) tCO2e
1.035.031,59 m³
2024 2023 2024 2023
2024 2023
5.313.377,00 5.994.725,58 Selisih Limbah yang Dihasilkan
(36.897,12)* 8.939,00 60.845,39* 102.215,23
Waste Generated Difference
800,20 Ton
Selisih Konsumsi BBM Biodiesel**
2024 2023 Keterangan / Notes:
Biodiesel Fuel Consumption Difference
(614,35) 1.285,60
1 Listrik yang dibeli dari PLN dan diperhitungkan
Konsumsi Energi Terbarukan
197.724,74
sebagai emisi CO2 dari cakupan 2
Electricity purchased from PLN and considered
Renewable Energy Consumption
as scope 2 CO2 emission
GJ
14,28
2 Emisi GRK cakupan 1 dan 2
2024 2023 GHG emissions including scope 1 and 2
(681.348,58) 141.719,75 Konsumsi Energi Listrik 1 MWh
3 Termasuk air tanah, air permukaan, air hujan,
Electricity Consumption 2024 2023 air laut dan air bersih yang dibeli di luar Perusahaan
Including groundwater, surface water, rainwater,
14,99 14,90
7.240,41
sea water and clean water purchased from outside
the Company
MWh 4 Termasuk limbah bahan berbahaya &
Selisih Konsumsi Energi Terbarukan** beracun dan limbah tidak berbahaya
2024 2023 Renewable Energy Consumption Difference Including hazardous & toxic waste and
Penanaman & non-hazardous waste
Pemeliharaan Mangrove 5.631,64 3.122,50 (0,63) MWh
5 Data 2025 termasuk biodiesel B35 dan B40,
Mangrove Planting & Conservation 2024 2023 sedangkan data 2023 dan 2024 termasuk
Selisih Konsumsi Listrik** biodiesel B35
1.063 0,09 -
Electricity Consumption Difference 2025 data includes B35 and B40 biodiesel,
while 2023 and 2024 data include B35 biodiesel
Bibit/Seedings 4.117,91 MWh * Penyajian kembali informasi karena perbedaan
2024 2023 cakupan perhitungan
2024 2023 Restatement of information due to differences in
2.080 - 2.509,14 23,43
calculation scope
** Perhitungan terhadap tahun dasar 2023
Calculation scope against base year 2023
54 Laporan Tahunan / Annual Report 2025 PTPT
Petrosea
Petrosea Tbk 55
Tbk 55
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Ikhtisar Kinerja Keberlanjutan 2025
2025 Sustainability Highlights
Jumlah Karyawan yang
Peningkatan Jumlah Karyawan Mengikuti Pelatihan Soft Skill
Kinerja Sosial / Social Performance Increase in Number of Employees
Number of Employees
Participating in Soft Skill Training
Petrosea menerapkan Sistem Manajemen 65,75 592
Keselamatan & Kesehatan Kerja (K3) berbasis %
ISO 45001:2018, kebijakan internal K3, serta Jumlah Penerima Manfaat Karyawan / Employees
platform digital SHEPRO untuk menciptakan Program CSR 2024 2023 2024 2023
lingkungan kerja yang aman dan nyaman.
Berkat upaya ini, Perusahaan mencatatkan
Number of Beneficiaries
26,21 30,68 470 279
from CSR Programs
44.548.769,43 jam kerja tanpa kecelakaan
yang mengakibatkan hari kerja hilang (LTI Free)
sepanjang 2025. Keberhasilan ini tidak hanya
mencerminkan komitmen terhadap keselamatan,
Kematian di Tempat Kerja
Workplace Fatality Jam Kerja Nihil
tetapi juga meningkatkan kenyamanan,
Kecelakaan Kerja
19.982
produktivitas, serta kepercayaan karyawan
Manhours Lost Time Injury Free
terhadap manajemen.
Petrosea implements the Occupational Health
& Safety Management System (OHSMS) based
on ISO 45001:2018, internal OHS policies as Orang / People 0 44.548.769,43
Jam Kerja / Manhours
well as the SHEPRO digital platform to ensure Orang/People
a safe and comfortable work environment. As a
2024 2023 2024 2023
result, the Company recorded 44,548,769.43
2024 2023
man hour lost-time injury (LTI) Free throughout
0 0 20.963.659,17 8.200.181,55
2025. This achievement reflects its strong safety
18.342 18.549
commitment while also enhancing employee
comfort, productivity and trust in management.
Tingkat Turnover Karyawan Kegiatan Corporate Social
Employee Turnover Rate Responsibility (CSR)
Corporate Social Responsibility Activities
Komposisi Karyawan Perempuan Investasi
di Level Senior Management Pengembangan Karyawan
Composition of Female Employees in Senior
Management Level
Investment in Employee Development 16,41 59
% Program / Programs
10 605.225
2024 2023
2024 2023
US$
23,21 18,19 34 45
%
2024 2023 2024 2023
11,54 14,81 398.153* 121.785 Keterangan / Notes:
*Penyajian data kembali karena perubahan metode perhitungan
Data restatement due to changes in calculation method
56 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 57
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Ikhtisar Kinerja Keberlanjutan 2025
2025 Sustainability Perfomance Highlights
Kinerja Tata Kelola / Governance Performance
Total Jam Pelatihan Karyawan Laporan Whistleblowing
Tingkat Partisipasi Sosialisasi Antikorupsi oleh terkait ESG yang Ditindaklanjuti
Pemangku Kepentingan Internal & Eksternal Total Hours of ESG-Related Employee Follow-up on Whistleblowing Reports
Level of Participation in Anti-Corruption Socialization by Internal & External Stakeholders Training
2.189 7.819 100
jam/ hours %
partisipan / participants
2024 2023 2024 2023
2024 2023
7.690 12.224 100 100
1.875 1.797
Skor GCG Berdasarkan ASEAN
Penghargaan Tata Kelola
Corporate Governance Scorecard
Corporate Governance Awards
94,79
GCG Score Based on the ASEAN Corporate
Governance Scorecard
Sepanjang tahun 2025, praktik terbaik dalam pelaksanaan GCG di Petrosea kembali
berhasil mendapatkan pengakuan dari berbagai pihak, di antaranya penghargaan untuk
kategori “Pendukung Minyak, Gas & Batu Bara” pada Bisnis Indonesia Awards 2025, poin/points
"Community Empowerment" pada Investor Daily ESG Appreciation 2025, predikat
2024 2023
"Platinum Alignment" pada Top 100 Indonesia 2025 La Tofi ESG Rating, "Best PR Leader
Awards 2025", "Indonesia Best Corporate Secretary Awards 2025" dan “Indonesia Top
92,21 85,65
GCG Awards 2025 dari The Iconomics, “Peringkat A untuk Laporan Keberlanjutan 2024
Terbaik” dari Foundation for International Human Rights Reporting Standards (FIHRRST),
Penerapan pilar-pilar corporate governance di Petrosea tidak hanya memenuhi ketentuan kepatuhan
serta penghargaan untuk kategori “Leadership A- Advancing ESG Transparency” minimum, tetapi juga telah mengadopsi standar internasional sebagaimana yang dipersyaratkan dalam
dari Bumi Global Karbon (BGK) Foundation. Perusahaan juga berhasil meraih predikat ASEAN Corporate Governance Scorecard (ACGS). Pada tahun pelaporan, Petrosea berhasil meraih
sebagai “Top 50 Big Capitalization Public Listed Companies” di ajang 16th IICD predikat “Sangat Baik” dengan skor 94,79, melampaui rata-rata Big Cap 100 perusahaan tercatat di Bursa
Efek Indonesia, berdasarkan penilaian dari pihak independen. Capaian ini meningkat dibandingkan tahun
Corporate Governance Awards
sebelumnya dengan skor 92,21, sekaligus menjadi pencapaian tertinggi sepanjang lebih dari lima dekade
Throughout 2025, Petrosea’s best practices in GCG implementation once again received various recognitions from multiple perjalanan Petrosea di industri pertambangan dan konstruksi
institutions. These included awards for the “Oil, Gas & Coal Support” category at the 2025 Bisnis Indonesia Awards, “Community
The implementation of corporate governance pillars at Petrosea not only meets the minimum compliance requirements but has
Empowerment” category award at the Investor Daily ESG Appreciation 2025, “Platinum Alignment” rating at the Top 100
also adopted international standards as stipulated in the ASEAN Corporate Governance Scorecard (ACGS). In the reporting year,
Indonesia 2025 La Tofi ESG Rating, “Best PR Leader Awards 2025”, “Indonesia Best Corporate Secretary Awards 2025” and
Petrosea achieved an “Very Good” rating with a score of 94.79, surpassing the average score of the Big Cap 100 listed companies on
“Indonesia Top GCG Awards 2025” from The Iconomics, “Rating A for Best Sustainability Report 2024” from the Foundation
for International Human Rights Reporting Standards (FIHRRST), as well as an award for the “Leadership A – Advancing ESG the Indonesia Stock Exchange, based on assessments conducted by an independent party. This result marks an improvement from
Transparency” category from the Bumi Global Karbon (BGK) Foundation. The Company was recognized as one of the “Top 50 Big the previous year’s score of 92.21, and represents the highest achievement in Petrosea’s more than five decades operating in the
Capitalization Public Listed Companies” at the 16th IICD Corporate Governance Awards mining and construction industry
PT Petrosea Tbk 59
58 Laporan Tahunan / Annual Report 2025 PTPT
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Tbk 59
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Ikhtisar Saham
Ikhtisar Saham
Share Highlights
Share Highlights
Penawaran Saham Perdana PT Petrosea The Initial Public Offering of PT Petrosea Harga Saham (Rp)
Volume Transaksi Kapitalisasi
Tbk dilakukan pada tahun 1990, yaitu di Tbk shares was conducted in 1990 on the Tahun
Share Price (Rp) Jumlah
(Lembar) Pasar (Rp)
Lembar Saham
Bursa Efek Indonesia (dahulu Bursa Efek Indonesian Stock Exchange (formerly Year
Pembukaan Tertinggi Terendah Penutupan Total Shares
Transaction Volume Market
(Share) Capitalization (Rp)
Jakarta). Jakarta Stock Exchange). Opening Highest Lowest Closing
2025*
Pada tahun 2024, Petrosea melaksanakan In 2024, Petrosea carried out a stock split
aksi korporasi stock split dengan rasio with a ratio of 1:10. By early January 2025, TW1 / 1Q 27.950 28.325 2.050 2.440 10.086.050.000 6.496.127.483 24.609.962.000.000
1:10. Pada awal bulan Januari 2025, trading of shares on the Indonesia Stock
perdagangan saham di Bursa Efek Exchange was conducted with the new TW2 / 2Q 2.080 3.380 1.850 2.790 10.086.050.000 3.414.015.338 28.140.079.500.000
Indonesia sudah menggunakan nilai nominal value of Rp5 per share from the
nominal baru senilai Rp5 per saham yang previous Rp50 per share. The number TW3 / 3Q 2.760 7.350 2.580 6.775 10.086.050.000 6.166.323.213 68.332.988.750.000
sebelumnya senilai Rp50 per saham. of shares before the stock split was
Jumlah saham sebelum stock split adalah 1,008,605,000 shares and after the stock TW4 / 4Q 6.800 11.250 6.000 10.925 10.086.050.000 3.912.243.632 110.190.096.250.000
1.008.605.000 saham, setelah stock split split reached 10,086,050,000 shares.
menjadi 10.086.050.000 saham. This stock split corporate action Increasing
Catatan / Notes:
Aksi korporasi stock split tersebut the number of shares outstanding, *Perusahaan telah resmi melakukan pemecahan saham dengan rasio 1 : 10 dan nilai nominal menjadi Rp5 per saham.
meningkatkan jumlah saham beredar, attracted new investors and increased the *The Company has officially carried out a stock split with a ratio of 1:10 and a nominal value of Rp5 per share.
menarik minat para calon investor baru number of shareholders, while expanding
dan menambah jumlah pemegang saham, the shareholder base, both domestic and
sehingga memperluas basis pemodal, foreign investors, as well as individual and
baik kelompok pemodal nasional maupun corporate shareholders. Grafik Perdagangan Saham Tahun 2025
Stock Trading Chart in 2025
pemodal asing, serta klasifikasi pemegang Juta Volume / Millions Volume
saham perorangan dan badan usaha. (Rp)
12.000
Harga Saham (Rp)
Volume Transaksi Kapitalisasi
Share Price (Rp) Jumlah
Tahun (Lembar) Pasar (Rp) 400
Lembar Saham
Year Transaction Volume Market 10.000
Pembukaan Tertinggi Terendah Penutupan Total Shares*
(Share) Capitalization (Rp)
Opening Highest Lowest Closing 350
2024
8.000 300
TW1 / 1Q 5.300 6.000 4.200 4.210 1.008.605.000 512.950.972 4.246.227.050.000 250
6.000
200
TW2 / 2Q 4.210 9.850 3.940 8.425 1.008.605.000 541.817.814 8.497.497.125.000
150
4.000
TW3 / 3Q 8.450 15.200 6.925 14.025 1.008.605.000 688.089.482 14.145.685.125.000
100
2.000
TW4 / 4Q 14.100 29.300 12.825 27.625 1.008.605.000 463.325.092 27.862.713.125.000
50
Catatan / Notes: 0 0
*Dihitung berdasarkan jumlah setelah pemecahan saham yang berlaku efektif pada 7 Januari 2025, sebesar 10.025.563.083 03/01/2025 03/02/2025 03/03/2025 03/04/2025 03/05/2025 03/06/2025 03/07/2025 03/08/2025 03/09/2025 03/10/2025 03/11/2025 03/12/2025
*Calculated based on number of shares after stock split that is effective as of 7 January 2025, amounted 10.025.563.083 Volume Close
60 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 61
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Ikhtisar Saham Ikhtisar Saham
Share Highlights Share Highlights
Aksi Korporasi Tahun 2025 Corporate Actions in 2025 Berikut kronologis suspension tersebut: The chronology of the suspension is as
follows:
Selama tahun 2025, Perusahaan During 2025, the Company completed
menyelesaikan aksi korporasi berupa a corporate action in the form of a stock
pemecahan saham (stock split) yang split, the process of which had begun
No. Surat Tanggal Keteranganw
prosesnya telah dimulai sejak Desember in December 2024. The stock split was
Letter No. Date
2024. Pemecahan saham dilakukan conducted at a ratio of 1:10, changing
dengan rasio 1:10, yaitu dari nilai nominal the nominal value from Rp50 per share to
Peng-SPT-00292/BEI.WAS/10-2025 3 Oktober 2025 Penghentian sementara perdagangan saham
Rp50 per saham menjadi Rp5 per saham, Rp5 per share, resulting in a change in the 3 October 2025 PT Petrosea Tbk (PTRO)
sehingga mengakibatkan perubahan pada Company’s total number of outstanding Temporary suspension of trading of
PT Petrosea Tbk (PTRO) shares
jumlah saham beredar Perusahaan. shares.
Sehubungan dengan pelaksanaan aksi In connection with the implementation of
korporasi tersebut, tanggal 3 Januari this corporate action, 3 January 2025 was Peng-UPT-00279/BEI.WAS/10-2025 6 Oktober 2025 Suspensi atas perdagangan saham
6 October 2025 PT Petrosea Tbk (PTRO) di Pasar Reguler dan
2025 merupakan tanggal dimulainya the date when trading of the Company’s Pasar Tunai serta Waran Terstruktur
perdagangan saham Perusahaan dengan shares with the new nominal value PT Petrosea Tbk (PTRODRCG6A,
PTROYUCK6A, PTROZPCK6A dan
nilai nominal baru di Pasar Reguler. commenced in the Regular Market.
PTROHDCK6A) di seluruh pasar dibuka
Selain aksi korporasi tersebut, Aside from this corporate action, during kembali mulai sesi I tanggal 7 Oktober 2025
selama tahun 2025 Perusahaan tidak 2025 the Company did not undertake any The suspension of trading of PT Petrosea Tbk
(PTRO) shares on the Regular Market and Cash
melakukan aksi korporasi lainnya, seperti other corporate actions, such as a reverse Market, as well as the structured warrants of PT
penggabungan saham (reverse stock), stock split, stock dividend distribution, Petrosea Tbk (PTRODRCG6A, PTROYUCK6A,
PTROZPCK6A and PTROHDCK6A) on all
pembagian dividen saham, penerbitan issuance of bonus shares, changes in
markets was lifted and trading resumed from
saham bonus, perubahan nilai nominal the nominal value of shares, issuance of the first session on 7 October 2025
saham, penerbitan efek bersifat konversi, convertible securities, or capital increases
maupun penambahan atau pengurangan or reductions.
modal.
Penghentian dan/atau Pembatalan 2025 Suspension and/or Delisting
Pencatatan Saham 2025
Sehubungan dengan terjadinya kenaikan In view of the significant and cumulative
harga saham Petrosea secara signifikan increase in Petrosea’s share price, on
dan kumulatif, maka pada 3 Oktober 2025 3 October 2025, the Indonesia Stock
Bursa Efek Indonesia memandang perlu Exchange deemed it necessary to
untuk melakukan cooling down dengan implement a cooling down measure by
memberlakukan penghentian sementara temporarily suspending trading of the
(suspension) atas perdagangan saham di shares on the regular and cash markets.
pasar reguler dan pasar tunai. Pada On 7 October 2025, the suspension on all
7 Oktober 2025, suspension di seluruh markets was lifted.
pasar telah dibuka kembali.
62 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 63
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Ikhtisar Utama Ikhtisar Utama
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Ikhtisar Obligasi & Sukuk
Ikhtisar Obligasi & Sukuk
Bonds & Sukuk Highlights
Bonds & Sukuk Highlights
Untuk pertama kalinya dalam sejarah, For the first time in its history, Berikut rincian atas penawaran umum The details of the shelf-registered public
Petrosea menerbitkan Penawaran Umum Petrosea issued its Public Offering of berkelanjutan tersebut: offering are as follows:
Obligasi Berkelanjutan I dengan total nilai Shelf-Registered Bonds I with a total value
Rp2 triliun dan Sukuk Ijarah Berkelanjutan I of Rp2 trillion and Shelf-Registered Sukuk Penawaran Umum Obligasi Berkelanjutan Public Offering of Shelf-Registered
dengan total nilai Rp1 triliun yang terdiri dari Ijarah with a total value of Rp1 trillion which I Petrosea Tahap I Tahun 2024 dan Sukuk Bonds I Petrosea Phase I 2024 and Shelf-
dua tahap. consists of two phases. Ijarah Berkelanjutan I Petrosea Tahap I Registered Sukuk Ijarah I Petrosea Phase
Tahun 2024 I 2024
Pada tahap I tahun 2024, jumlah pokok In phase I of 2024, the principal amount Perusahaan menerbitkan Penawaran Umum The Company issued its Public Offering
Obligasi Berkelanjutan adalah senilai for Shelf-Registered Bonds amounted Obligasi Berkelanjutan I Petrosea Tahap I of Shelf-Registered Bonds I Petrosea
Rp1 triliun dan Sukuk Ijarah Berkelanjutan to Rp1 trillion and Shelf Registered Tahun 2024 dan Sukuk Ijarah Berkelanjutan Phase I 2024 and Shelf-Registered Sukuk
dengan sisa imbalan ijarah adalah senilai Sukuk Ijarah with the remaining ijarah I Petrosea Tahap I Tahun 2024, dimana Ijarah I Petrosea Phase I 2024, in which
Rp500 miliar. Sedangkan pada tahap consideration amounted to Rp500 Perusahaan memperoleh pernyataan the Company obtained an effective
II, tahun 2025 jumlah pokok Obligasi billion. Meanwhile, in phase II of 2025, the pendaftaran efektif dari OJK berdasarkan registration statement from the OJK based
Berkelanjutan adalah senilai Rp1 triliun dan principal amount for Shelf-Registered surat OJK No. S-162/D.04/2024 tanggal on OJK letter No. S-162/D.04/2024 dated
Sukuk Ijarah Berkelanjutan dengan sisa Bonds amounted to Rp1 trillion and Shelf 6 Desember 2024. 6 December 2024.
imbalan ijarah adalah senilai Rp500 miliar. Registered Sukuk Ijarah with the remaining
ijarah consideration amounted to Seluruh dana yang diperoleh dari hasil All funds obtained from the results of
Rp500 billion. Penawaran Umum Berkelanjutan Obligasi the Public Offering of Shelf-Registered
Berkelanjutan I Petrosea Tahap I Tahun Bonds I Petrosea Phase I 2024 and Shelf-
2024 dan Sukuk Ijarah Berkelanjutan Registered Sukuk Ijarah I Petrosea Phase
I Petrosea Tahap I Tahun 2024 ini, I 2024, after deducting issuance costs,
setelah dikurangi biaya-biaya emisi will be used by the Company entirely for
akan dipergunakan oleh Perusahaan the Company’s working capital, through
seluruhnya untuk modal kerja Perusahaan, projects carried out by the Company,
melalui proyek-proyek yang dikerjakan both mining projects and engineering &
Perusahaan, baik proyek pertambangan construction projects as the Company’s
maupun proyek rekayasa & konstruksi main business activities, with the following
yang merupakan kegiatan usaha utama details:
Perusahaan, dengan rincian sebagai
berikut:
a. Sekitar 40% akan dipergunakan untuk a. Approximately 40% will be used for
pembelian material dan jasa terkait the purchase of materials and services
pembelian material yang bersifat beli related to the purchase of materials
putus sesuai kebutuhan Perusahaan that are of an outright nature according
dan ketersediaan material dari to the Company’s needs and the
pihak yang tidak terafiliasi dengan availability of materials from parties
Perusahaan not affiliated with the Company
b. Sekitar 27% akan dipergunakan untuk b. Approximately 27% will be used for
biaya operasi alat berat dan peralatan heavy equipment and equipment
operating costs
64 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 65
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Ikhtisar Obligasi & Sukuk Ikhtisar Obligasi & Sukuk
Bonds & Sukuk Highlights Bonds & Sukuk Highlights
c. Sekitar 25% akan dipergunakan untuk c. Approximately 25% will be used for Penawaran Umum Obligasi Berkelanjutan The Company issued Petrosea’s Bonds
biaya tenaga kerja labor costs I Petrosea Tahap II Tahun 2025 dan Sukuk Shelf-Registered Public Offering I Phase
d. Sisanya akan dipergunakan untuk d. The remainder will be used for other Ijarah Berkelanjutan I Petrosea Tahap II II 2025 and Petrosea’s Shelf-Registered
beban usaha lainnya business expenses Tahun 2025 Sukuk Ijarah I Phase II 2025
Rinciannya adalah sebagai berikut: The details are as follows: Perusahaan menerbitkan Penawaran The Company issued Petrosea’s Bonds
Umum Berkelanjutan I Petrosea Tahap II Shelf-Registered Public Offering I Phase
Tahun 2025 dan Sukuk Ijarah Berkelanjutan II 2025 and Petrosea’s Shelf-Registered
Penawaran Umum Obligasi Berkelanjutan I Petrosea Tahap I Tahun 2024 I Petrosea Tahap II Tahun 2025, di mana Sukuk Ijarah I Phase II 2025, in which the
Public Offering of Shelf-Registered Bonds I Petrosea Phase I 2024
Perusahaan telah memperoleh verbal Company obtained verbal clearance from
Nama Peringkat & clearance dari OJK pada tanggal 21 Maret OJK on 21 March 2025.
Tingkat Bunga Tanggal Tanggal Jatuh
Obligasi Nilai (Rp)
(%)
Pemeringkat Tenor
Penerbitan Tempo Status 2025.
Name of Value (Rp) Rating & Rating Period
Interest Rate (%) Issuance Date Maturity Date
Bonds Agencies
Seluruh dana yang diperoleh dari hasil All funds obtained from the results of the
idA+ 367 16 Desember 20 Desember Lunas
Seri A 47.000.000.000 6,50
(SINGLE A PLUS) hari 2024 2025 Paid Off Penawaran Umum Berkelanjutan Obligasi Continuous Public Offering of Petrosea’s
Berkelanjutan I Petrosea Tahap II Tahun Bonds Shelf-Registered Phase I Year
Aktif/
Seri B 171.640.000.000 8,00
idA+ 3 16 Desember 13 Desember Belum Lunas 2025 dan Sukuk Ijarah Berkelanjutan 2024 and Petrosea’s Shelf-Registered
(SINGLE A PLUS) tahun 2024 2027 Active/Not
Paid Off I Petrosea Tahap II Tahun 2025 ini, Sukuk Ijarah I Phase I Year 2024, after
setelah dikurangi biaya-biaya emisi deducting issuance costs, will be used by
Aktif/
idA+ 5 16 Desember 13 Desember Belum Lunas akan dipergunakan oleh Perusahaan the Company entirely for the Company’s
Seri C 465.400.000.000 8,75
(SINGLE A PLUS) tahun 2024 2029 Active/Not
Paid Off
seluruhnya untuk modal kerja Perusahaan, working capital, through projects carried
melalui proyek-proyek yang dikerjakan out by the Company on mining projects
Aktif/
idA+ 7 16 Desember 13 Desember Belum Lunas
Perusahaan pada proyek-proyek and engineering & construction projects
Seri D 315.960.000.000 9,50
(SINGLE A PLUS) tahun 2024 2031 Active/Not pertambangan dan proyek-proyek which are the Company’s main business
Paid Off
rekayasa & konstruksi yang merupakan activities, with the following details:
kegiatan usaha utama Perusahaan, dengan
Penawaran Umum Sukuk Ijarah Berkelanjutan I Petrosea Tahap I Tahun 2024
Public Offering of Shelf-Registered Sukuk Ijarah I Petrosea Phase I 2024 rincian sebagai berikut:
a. Approximately 67% will be allocated
Cicilan Imbalan
a. Sekitar 67% akan dipergunakan untuk
Nama Peringkat & for the purchase of materials and
Sukuk Nilai (Rp)
Ijarah (Rp)
Pemeringkat Tenor
Tanggal Tanggal pembelian material dan jasa terkait
Ijarah Penerbitan Jatuh Tempo Status related services through outright
Name of Value (Rp)
Compensation
Rating & Period
Issuance Date Maturity Date pembelian material yang bersifat beli
Sukuk Rating Agencies purchases, in line with the Company’s
Installment (Rp) putus sesuai kebutuhan Perusahaan
operational requirements and the
idA+(sy)
dan ketersediaan material dari
367 16 Desember 20 Desember Lunas availability of materials from non-
Seri A 33.000.000.000 2.145.000.000 (SINGLE A PLUS
hari 2024 2025 Paid Off pihak yang tidak terafiliasi dengan
SYARIAH)
affiliated parties, including expenses
Perusahaan, termasuk untuk biaya
for the operation of heavy equipment
idA+(sy)
Aktif/Belum operasi alat berat dan peralatan
Seri B 128.360.000.000 10.268.800.000 (SINGLE A PLUS
3 16 Desember 13 Desember Lunas and machinery
tahun 2024 2027 Active/Not
SYARIAH)
Paid Off
b. Sekitar 25% akan dipergunakan untuk b. Approximately 25% will be used for
idA+(sy)
Aktif/Belum biaya-biaya tenaga kerja labor costs
5 16 Desember 13 Desember Lunas
Seri C 254.600.000.000 22.277.500.000 (SINGLE A PLUS
SYARIAH)
tahun 2024 2029 Active/Not
Paid Off
c. Sisanya akan dipergunakan untuk c. The remainder will be used for other
beban usaha lainnya business expenses
Aktif/Belum
idA+(sy)
7 16 Desember 13 Desember Lunas
Seri D 84.040.000.000 7.983.800.000 (SINGLE A PLUS
tahun 2024 2031 Active/Not
SYARIAH)
Paid Off
66 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 67
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Ikhtisar Utama Ikhtisar Utama
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Ikhtisar Obligasi & Sukuk
Bonds & Sukuk Highlights
Penawaran Umum Obligasi Berkelanjutan I Petrosea Tahap II Tahun 2025
Public Offering Shelf-Registered Bonds I Petrosea Phase II Year 2025
Nama Peringkat &
Tingkat Bunga Tanggal Tanggal Jatuh
Obligasi Nilai (Rp) Pemeringkat Tenor
(%) Penerbitan Tempo Status
Name of Value (Rp) Rating & Rating Period
Interest Rate (%) Issuance Date Maturity Date
Bonds Agencies
Aktif/Belum
idA+ Lunas
Seri A 39.200.000.000 7,75 3 tahun 24 Maret 2025 21 Maret 2028
(SINGLE A PLUS) Active/Not
Paid Off
Aktif/Belum
idA+ Lunas
Seri B 476.200.000.000 8,75 5 tahun 24 Maret 2025 21 Maret 2030
(SINGLE A PLUS) Active/Not
Paid Off
Aktif/Belum
idA+ Lunas
Seri C 484.600.000.000 9,30 7 tahun 24 Maret 2025 21 Maret 2032
(SINGLE A PLUS) Active/Not
Paid Off
Penawaran Umum Sukuk Ijarah Berkelanjutan I Petrosea Tahap II Tahun 2025
Public Offering Shelf-Registered Sukuk Ijarah I Petrosea Phase II Year 2025
Cicilan Imbalan
Nama Peringkat &
Ijarah (Rp) Tanggal Tanggal
Sukuk Nilai (Rp) Pemeringkat Tenor
Ijarah Penerbitan Jatuh Tempo Status
Name of Value (Rp) Rating & Period
Compensation Issuance Date Maturity Date
Sukuk Rating Agencies
Installment (Rp)
Aktif/Belum
idA+(sy) (SINGLE A Lunas
Seri A 59.100.000.000 4.580.250.000 3 tahun 24 Maret 2025 21 Maret 2028
PLUS SYARIAH) Active/Not
Paid Off
Aktif/Belum
idA+(sy) (SINGLE A Lunas
Seri B 223.900.000.000 19.591.250.000 5 tahun 24 Maret 2025 21 Maret 2030
PLUS SYARIAH) Active/Not
Paid Off
Aktif/Belum
idA+(sy) (SINGLE A Lunas
Seri C 217.000.000.000 20.181.000.000 7 tahun 24 Maret 2025 21 Maret 2032
PLUS SYARIAH) Active/Not
Paid Off
Realisasi penggunaan hasil Penawaran The realization of the useof proceeds from
Umum Berkelanjutan ini dapat dilihat pada this Public Offering of Shelf-Registered
Bab Analisa & Pembahasan Manajemen can be found in the Management Analysis
halaman xxx Laporan Tahunan ini & Discussion section on page xxx of this
Annual Report
68 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 69
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Penghargaan & Sertifikasi
Penghargaan & Sertifikasi
Awards & Certifications
Awards & Certifications
PENGHARGAAN
AWARDS
31 Jan 2025
Penghargaan dengan kategori “PLATINUM”
23 Apr 2025
Pelaksanaan atas kinerjanya terkait pelaporan dan Penghargaan atas pelaksanaan Panitia
Panitia Pembina pelaksanaan Panitia Pembina Keselamatan & Pelaksanaan Pembina Keselamatan & Kesehatan Kerja
Keselamatan &
Kesehatan Kerja (P2K3) di Perusahaan selama Panitia Pembina (P2K3) Tingkat Provinsi Banten untuk Kantor
Kesehatan Kerja Keselamatan &
tahun 2024 dari Dinas Tenaga Kerja dan Pusat dari Gubernur Banten
Implementation of Kesehatan Kerja
Transmigrasi Provinsi Kalimantan Timur
the Occupational Implementation of Implementation of the Occupational Health
Health & Safety Award with “PLATINUM” category for excellence the Occupational & Safety Committee (P2K3) in the Banten
Advisory Committee in the reporting and implementation of the Health & Safety Provincial Level for the Head Office from the
Occupational Health & Safety Committee Advisory Committee
Governor of Banten
(P2K3) in the Company during 2024 from the
East Kalimantan Provincial Manpower and
Transmigration Office
23 Apr 2025
Program Penghargaan atas Program Pencegahan
12 Feb 2025 Penghargaan dengan predikat “EMAS” atas Pencegahan &
dan Penanggulangan HIV/AIDS Tingkat
Penanggulangan
kinerja pengelolaan Sistem Manajemen Mutu, Provinsi Banten dari Gubernur Banten
Kinerja Sistem HIV/AIDS
K3, Lingkungan & Energi selama tahun 2024
Manajemen Mutu,
dari PT Kideco Jaya Agung HIV/AIDS HIV/AIDS Prevention and Countermeasure
K3, Lingkungan &
Prevention & Program award in the Banten Provincial
Energi
Award with “GOLD” predicate for excellence Countermeasure
Level from the Governor of Banten
Performance of in the management of Quality, OHS, Program
Quality, OHS,
Environment & Energy Management Systems
Environment &
Energy Management during 2024 from PT Kideco Jaya Agung
Systems
23 Apr 2025 Penghargaan Nihil Kecelakaan Kerja Tingkat
Provinsi Banten untuk Kantor Pusat dari
Pencapaian Nihil
Gubernur Banten
12 Mar 2025 Juara 1 kompetisi “AI Hackathon 2025” atas Kecelakaan Kerja
pengembangan solusi kecerdasan buatan untuk Zero Accident Zero Accident Award in the Banten
MII Hackathon
use case keselamatan yang diselenggarakan oleh Achievement Provincial Level for the Head Office from
2025: Powering
Innovation with Microsoft Indonesia bersama PT Mitra Integrasi the Governor of Banten
Azure AI Informatika
1st Place in the “AI Hackathon 2025” competition
for the development of artificial intelligence
solutions for safety use cases organized by
Microsoft Indonesia together with PT Mitra
Integrasi Informatika
70 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 71
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Penghargaan & Sertifikasi Penghargaan & Sertifikasi
Awards & Certifications Awards & Certifications
23 Jun 2025
Penghargaan PROPER Daerah (PROPERDA) dengan 26 Jun 2025 Penghargaan untuk Pencegahan & Penanggulangan HIV/AIDS di tempat kerja
PROPERDA untuk peringkat BIRU untuk Program Penilaian Kinerja dalam kategori “PLATINUM” bagi Petrosea di proyek Kideco Jaya Agung,
Program
Pengelolaan Perusahaan dalam Pengelolaan Lingkungan Hidup Pencegahan & Karya Bhumi Lestari di proyek Kartika Selabumi Mining , Petrosea di proyek
Lingkungan Hidup Penanggulangan Cristian Eka Pratama, serta Cristian Eka Pratama dan Petrosea di Petrosea
Tahun 2024-2025 yang diberikan kepada Petrosea
PROPERDA for HIV/AIDS Support Facilites (PSF) dari Gubernur Kalimantan Timur
Support Facilities (PSF) dari Gubernur Kalimantan Timur
Environmental HIV/AIDS
Management PROPER Daerah (PROPERDA) Award with BLUE rating Awards for HIV/AIDS Prevention and Countermeasure Program in the
Prevention &
for the Company Performance Rating Program in workplace for Petrosea at the Kideco Jaya Agung project,
Countermeasure
Environmental Management 2024-2025 presented to Program Karya Bhumi Lestari at the
Petrosea Support Facilities (PSF) from the Governor of Kartika Selabumi Mining
East Kalimantan project, Petrosea at the
Cristian Eka Pratama project,
as well as Cristian Eka Pratama
and Petrosea at Petrosea
Support Facilities (PSF)
from the Governor of
East Kalimantan
Penghargaan atas pencapaian nihil kecelakaan kerja (zero accident) untuk proyek
26 Juni 2025
Kideco Jaya Agung dengan 49.568.236 jam kerja Lost Time Injury (LTI) Free, proyek
Pencapaian Nihil Kartika Selabumi Mining dengan 7.331.150 jam kerja LTI Free, proyek Cristian Eka
Kecelakaan Kerja Pratama dengan 3.119.63 6 jam kerja LTI Free, proyek Indo Bara Pratama dengan
3.049.329 jam kerja LTI Free dan PT Cristian Eka Pratama dengan 4.531.451 jam kerja
Zero Accident
Achievement LTI Free dari Gubernur Kalimantan Timur
Zero accident awards for
the Kideco Jaya Agung Penghargaan atas Program Penanggulangan Tuberkulosis dalam kategori
project with 49,568,236 26 Jun 2025
“GOLD”untuk Petrosea di proyek Kideco Jaya Agung, serta kategori
manhours Lost Time Injury “PLATINUM” untuk Karya Bhumi Lestari di proyek Kartika Selabumi Mining dan
(LTI) Free, Kartika Selabumi Program
Petrosea Support Facilites (PSF) dari Gubernur Kalimantan Timur
Penanggulangan
Mining project with 7,331,150
Tuberkulosis
manhours LTI Free, Cristian Awards for the
Eka Pratama project with Tuberculosis Tuberculosis Prevention
Prevention Program in the “GOLD”
3,119,636 manhours LTI Free,
Program
Indo Bara Pratama project category for Petrosea at
with 3,049,329 manhours the Kideco Jaya Agung
LTI Free and PT Cristian Project, as well as in the
Eka Pratama with 4,531,451 “PLATINUM” category for
manhours LTI Free from the Karya Bhumi Lestari at the
Governor of East Kalimantan Kartika Selabumi Mining
project and Petrosea
Support Facilities (PSF)
from the Governor of East
Kalimantan
72 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 73
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Penghargaan & Sertifikasi Penghargaan & Sertifikasi
Awards & Certifications Awards & Certifications
07 Aug 2025 16 Sep 2025
Penghargaan dalam kategori "ADITAMA" untuk
proyek Sumberdaya Arindo atas prestasinya Penghargaan “SILVER” untuk kategori Inovasi
Penghargaan Environmental and
dalam pengelolaan Good Mining Practices di Sosial di ajang Environmental and Social
Good Mining Social Innovation
aspek Pengelolaan Standardisasi dan Usaha Jasa Innovation Awards (ENSIA) 2025 yang diadakan
Practices Awards (ENSIA)
Pertambangan Mineral untuk Pemegang Izin Usaha 2025 oleh Sucofindo
Good Mining Jasa Pertambangan (IUJP) dari PT Aneka Tambang Tbk “SILVER” award in the Social Innovation category
Practices Award
at the Environmental and Social Innovation Awards
Award in the “ADITAMA” category for the
(ENSIA) 2025 which was organized by Sucofindo
Sumberdaya Arindo project for its achievement in
Good Mining Practices management in the aspect of
Standardization and Mineral Mining Services Business
Management for Mining Services Business License
(IUJP) holders from PT Aneka Tambang Tbk
17 Sep 2025
Penghargaan untuk kategori “Teknologi Jasa
Industri” di ajang Penghargaan Rintisan Teknologi
Penghargaan
Rintisan Industri (RINTEK) 2025 yang diadakan oleh
Teknologi Kementerian Perindustrian Republik Indonesia
Industri Award in the “Industrial Services Technology”
28 Aug 2025 Penghargaan “Bintang 5” atas pencapaian (RINTEK) 2025
category during the Rintisan Teknologi Industri
kematangan budaya K3 dalam kategori The Best
(RINTEK) 2025 awards organized by the Ministry of
Penghargaan Communication of Safety Message, The Best OSH
OSH Asia’s Industry of the Republic of Indonesia
Innovation, The Best Continuous Improvement
Summit 2025
of an OSH Management Performance, The Best
OSH Asia’s Summit CEO Committed to OSH Culture dan The Best HSE
Award 2025
Manager dari First Indonesia Magazine
“5 Star” awards for the categories of The Best
Communication of Safety Message, The Best OSH
Innovation, The Best Continuous Improvement
of an OSH Management Performance, The Best
10 Dec 2025 Penghargaan dengan predikat “GOLD” untuk
CEO Committed to OSH Culture dan The Best HSE Program GENTING (Gerakan Orangtua Asuh
Manager from First Indonesia Magazine Cegah Stunting) di proyek Kideco Jaya Agung
Penghargaan
Program Cegah dari Menteri Kependudukan dan Pembangunan
Stunting Keluarga / Kepala BKKBN
Stunting Award in the “GOLD” category for the GENTING
Prevention Program (Gerakan Orangtua Asuh Cegah
Program Award Stunting) at the Kideco Jaya Agung Project
from the Minister of Population and Family
Development / Head of BKKBN
74 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 75
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Penghargaan & Sertifikasi Penghargaan & Sertifikasi
Awards & Certifications Awards & Certifications
PENGHARGAAN - TATA KELOLA
AWARDS - GOVERNANCE
30 Jun 2025
20 Nov 2025 Penghargaan untuk kategori “Community
Penghargaan untuk kategori “Pendukung Minyak, Empowerment” di ajang Investor Daily
Bisnis Indonesia Investor Daily
Awards 2025 Gas & Batu Bara” di ajang Bisnis Indonesia Awards ESG Appreciation 2025 yang diselenggarakan
ESG Appreciation
2025 yang diadakan oleh Bisnis Indonesia Group 2025 oleh B Universe
Award for the “Oil, Gas & Coal Support” category Award for the “Community Empowerment”
PENGHARGAAN at the Bisnis Indonesia Awards 2025 held by Bisnis category at the Investor Daily ESG Appreciation
AWARDS Indonesia Group 2025 organized by B Universe
Penghargaan untuk predikat "PLATINUM
15 Sep 2025 Penghargaan untuk kategori “Top 50 Big 25 Nov 2025 ALIGNMENT" dengan meraih skor 92,88% dan
Capitalization Public Listed Companies” di ajang menempati posisi "Risk High - Action High
Top 100
16th IICD Corporate 16th IICD Corporate Governance Awards 2025 Indonesia 2025 (Leader Quadrant)" di ajang Top 100 Indonesia
Governance yang diselenggarakan oleh Indonesian Institute for La Tofi ESG Rating 2025 La Tofi ESG Rating yang diselenggarakan
Awards 2025 Corporate Directorship (IICD) oleh La Tofi School of Social Responsibility
Award for the “Top 50 Big Capitalization Public Listed Award for the “PLATINUM ALIGNMENT”
Companies” category at the 16th IICD Corporate predicate with a score of 92.88% and placing in
Governance Awards 2025 organized by the the “Risk High – Action High (Leader Quadrant)”
Indonesian Institute for Corporate Directorship (IICD) position at the Top 100 Indonesia 2025 La Tofi
ESG Rating organized by La Tofi School of
Social Responsibility
12 Nov 2025
Penghargaan untuk kategori “Leadership
Indonesia ESG A - Advancing ESG Transparency” dari 16 Des 2025
Leadership Awards Bumi Global Karbon (BGK) Foundation Penghargaan dengan kategori "Peringkat A"
2025
Laporan untuk Laporan Keberlanjutan 2024 Terbaik
Award for the “Leadership A - Advancing ESG
Keberlanjutan dari Foundation for International Human
Transparency” category from the Bumi Global
Terbaik 2024 Rights Reporting Standards (FIHRRST)
Karbon (BGK) Foundation
Best 2025 Award for the “A Rating” category for the
Sustainability Best 2024 Sustainability Report from the
Report Foundation for International Human Rights
Reporting Standards (FIHRRST)
76 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 77
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Penghargaan & Sertifikasi
Awards & Certifications
17 Des 2025 17 Dec 2025
Penghargaan "Indonesia Best
Indonesia Corporate Secretary Award 2025" Best PR Leader Penghargaan "Best PR Leader Awards 2025"
Best Corporate dan “Indonesia Top GCG Awards Awards 2025 dari The Iconomics
Secretary 2025” dari The Iconomics
Award 2025 “Best PR Leader Awards 2025” from
“Indonesia Best Corporate Secretary
The Iconomics
Award 2025” and “Indonesia Top GCG
Awards 2025” from The Iconomics
78 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 79
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Penghargaan & Sertifikasi Penghargaan & Sertifikasi
Awards & Certifications Awards & Certifications
SERTIFIKASI
CERTIFICATIONS
ISO 9001:2015 Sistem ISO 37001:2016 Sistem Manajemen
Sistem Manajemen CERTIFICATE SERTIFIKAT
The ASRInternasional Indonesia Certification Body - ASRICERT
Sistem Manajemen Keselamatan &
Manajemen Mutu Keselamatan & Anti Penyuapan
Badan Sertifikasi ASRInternasional Indonesia - ASRICERT
Kesehatan Kerja
to certifies that
menyatakan bahwa
PT. PETROSEA Tbk
Wisma Barito Pacific, Jl. Let. Jend. S. Parman Kav. 62-63,
Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat
Kesehatan Kerja
Jakarta 11410 – Indonesia
(SMK3)
has established and applies an Anti-Bribery Management System
ISO 9001:2015 ISO 37001:2016
telah menetapkan dan menerapkan Sistem Manajemen Anti Penyuapan
Scope
ruang lingkup
Managing Anti-Bribery Activities in Head Office, Petrosea Balikpapan (Petrosea
Support Facilities), Kideco Mining Project, Timika Engineering, Procurement &
(SMK3)
Construction Projects and Petrosea Offshore Supply Base – Sorong
Quality Anti-Bribery
Mengelola Aktivitas Anti-Suap di Kantor Pusat, Petrosea Balikpapan, Kideco Mining Project, Timika Engineering,
Proyek Pengadaan & Konstruksi, dan Petrosea Offshore Supply Base – Sorong
Occupational
The Company management system has been assessed,
Report No. 191006
sistem manajemen perusahaan telah dinilai,
Nomor laporan 191006
Proof has been furnished and fulfilled the ASRICERT requirements
According to the following standard
Management Occupational Management
bukti telah dilengkapi dan memenuhi persyaratan ASRICERT sesuai dengan standar:
Health & Safety
SNI ISO 37001:2016
Registration No. : A37 191006 – 006
nomor registrasi
Initial certification decision : 06.12.2019
System Health & Safety System
keputusan awal sertifikasi
Management
2nd Recertification decision : 28.11.2025
keputusan resertifikasi ke-2
Certificate valid until : 05.12.2028
sertifikat berlaku sampai
Changed of certificate :-
perubahan sertifikat
Management
Issued of certificate : 01.12.2025
System
terbit sertifikat
System
Head of Certification Body Revision. 01
Kepala Badan Sertifikasi Revisi. 01
Certification period is 3 years and shall be conducted to regular surveillance audits
The certificate can be verified at www.asricert.co.id.Original certificate carry a gold label
ASRInternasional Indonesia. Talavera Office Park, Jl. TB Simatupang Kav. 22-26, Jakarta 12430 - Indonesia
Kantor Pusat Kantor Pusat Kantor Pusat, PSF, proyek KJA, Petrosea Offshore Supply Base (POSB)
Head office Head office Proyek Timika, POSB Sorong Sorong
Head office, PSF, KJA Project,
26 Mar 2024-25 Mar 2027 9 Jun 2023 - 9 Jun 2026 Timika Project, POSB Sorong 20 June 2024 - 20 June 2027
PT LRQA Business Assurance and Kementerian Ketenagakerjaan RI 28 Nov 2025-5 Dec 2028
Kementerian Ketenagakerjaan RI
Inspection Services
ASRICERT Indonesia
ISO 55001:2014 Sistem Manajemen ISO 14001:2015 Sistem Manajemen Lingkungan & ISO 45001:2018 Sistem Manajemen
Sistem Manajemen Keselamatan & Keselamatan & Kesehatan Kerja
Aset Kesehatan Kerja ISO 14001:2015 Environmental Management System & ISO 45001:2018 Occupational
ISO 55001:2014 (SMK3) Health & Safety Management System
Asset Management Occupational
System Health & Safety
Management
System
Kantor Pusat, PSF, proyek KJA Proyek KJA Kantor Pusat, PSF, Proyek levee,Proyek KJA, POSB Sorong
Head office, PSF, KJA Project KJA Project Head office, PSF, Levee Project, KJA Project, POSB Sorong
8 Feb 2023 - 7 Feb 2026 9 Jun 2023 - 9 Jun 2026 31 Dec 2023-30 Dec 2026
TÜV SÜD PSB Pte Ltd Kementerian Ketenagakerjaan RI PT LRQA Business Assurance and Inspection Services
80 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 81
Page 42
Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Peristiwa Tahun 2025
2025 Events
21 JANUARY
Penandatanganan perjanjian novasi atas kontrak
21 APRIL 22 APRIL 1 AUGUST
pekerjaan jasa pertambangan batu bara antara
Petrosea dengan PT Indo Bara Pratama dan Penandatanganan perjanjian jasa pertambangan Penandatanganan addendum pertama perjanjian
Petrosea menyelenggarakan RUPS Luar Biasa
PT Karya Bhumi Lestari yang efektif pada tanggal batu bara dengan PT Multi Tambangjaya Utama jasa pembangunan infrastruktur jalan tambang
& Tahunan, dimana pada agenda ketiga Rapat
1 Januari 2025 dengan PT Lintas Kelola Berlaba
Tahunan disetujui pembagian dividen tunai sebesar Signing of a coal mining services agreement with
Signing of a novation agreement for the coal mining US$10.000.000 atau setara dengan US$0,00099 PT Multi Tambangjaya Utama Signing of the first addendum to the mining road
services contract between Petrosea, PT Indo Bara per saham infrastructure construction services agreement with
Pratama and PT Karya Bhumi Lestari effective PT Lintas Kelola Berlaba
Petrosea held its Extraordinary and Annual GMS,
1 January 2025 during which the third agenda of Annual GMS
item approved the distribution of cash dividends
30 APRIL
amounting to US$10,000,000 or US$0.00099 per Petrosea melalui anak usahanya, PT Petrosea 17 JULY
share Infrastruktur Nusantara melakukan penyetoran
Penandatanganan perjanjian fasilitas berjangka
22 JANUARY modal atas saham baru di PT Maha Raja Mineral
senior dengan PT Bank Negara Indonesia (Persero)
Penandatanganan amandemen dan pernyataan sebesar 40%
Tbk. senilai US$135.000.000 atau setara dengan
kembali kontrak pekerjaan jasa pertambangan batu Petrosea's Through its subsidiary, PT Petrosea Rp2.197.125.000.000 dengan tenor 8 tahun.
bara dengan PT Indo Bara Pratama 15 APRIL Infrastruktur Nusantara, Petrosea made a capital
Selanjutnya, Petrosea juga menandatangani
Signing of an amendment and restatement of the injection for new shares in PT Maha Raja Mineral,
Petrosea mendirikan anak usahanya, PT Petrosea perjanjian fasilitas non-cash loan senilai US$25 juta,
coal mining services contract with PT Indo Bara acquiring a 40% ownership stake
Engineering Procurement Construction dengan dengan tenor 1 tahun
Pratama kepemilikan saham 99,90% Signing of a senior term facility agreement
Petrosea established its subsidiary, PT Petrosea with PT Bank Negara Indonesia (Persero) Tbk.
Engineering Procurement Construction, with a 2 MAY amounting to US$135,000,000, or approximately
27 JANUARY 99.90% ownership stake Penandatangan amandemen pertama atas Rp2,197,125,000,000, with an 8-year tenor.
Penandatangan perjanjian general services dengan perjanjian jasa pertambangan batu bara dengan Additionally, Petrosea also signed a non-cash loan
PT Freeport Indonesia senilai Rp235,46 miliar atau PT Global Bara Mandiri facility agreement amounting to US$25 million,
setara dengan US$14,2 juta, yang berlaku sampai with a 1-year tenor
Signing of the first amendment to the coal mining
dengan 29 Maret 2028 8 APRIL services agreement with PT Global Bara Mandiri
Signing of a general services agreement with
PT Freeport Indonesia worth Rp235.46 billion or
equivalent to US$14.2 million, valid until 29 March
Penandatangan perjanjian jasa pertambangan nikel
14 JULY
dengan PT Vale Indonesia yang berlaku sampai
2028 Penandatanganan kontrak pekerjaan jasa
dengan 31 Desember 2034 19 MAY
pengupasan dan pemindahan lapisan tanah
Signing of the nickel services agreement with Penandatanganan perjanjian jasa pertambangan penutup batu bara dengan PT Barasentosa Lestari
PT Vale Indonesia, valid until 31 December 2034
21 FEBRUARY batu bara dengan PT Bartim Coalindo yang berlaku sampai dengan 31 Desember 2029
Signing of the coal mining services agreement with Signing of the contract for coal overburden
Petrosea merayakan ulang tahun yang ke-53
PT Bartim Coalindo stripping and relocation services with
Petrosea celebrated its 53rd anniversary
PT Barasentosa Lestari, valid until
26 MARCH
31 December 2029
Petrosea melalui anak usahanya, yaitu, PT Petrosea
26 FEBRUARY Infrastruktur Nusantara mendirikan PT Portus Bara 27 MAY
Jaya dengan kepemilikan saham 50%
Penandatangan perjanjian jasa pertambangan batu Petrosea mendirikan Petrosea Services Solutions 4 JULY
bara dengan PT Niaga Jasa Dunia dan PT Bara Prima Through its subsidiary, PT Petrosea Infrastruktur Pte. Ltd. yang berkedudukan di Singapura
Nusantara, Petrosea established PT Portus Bara Penandatangan perjanjian penyediaan Sorong
Mandiri yang berlaku sampai dengan Petrosea establishes Petrosea Services Solutions
Jaya with a 50% ownership stake Logistic Base untuk UCC Project dengan
31 Desember 2032 Pte. Ltd. which is domiciled in Singapore PT Saipem Indonesia yang berlaku sampai dengan
Signing of a coal mining services agreement with 31 Januari 2028
PT Niaga Jasa Dunia and PT Bara Prima Mandiri,
Signing of the agreement for the provision of the
valid until 31 December 2032
22 MARCH Sorong Logistic Base for the UCC Project with
Petrosea melakukan registrasi atas Penawaran
12 JUNE PT Saipem Indonesia, effective until 31 January 2028
Umum Berkelanjutan (PUB) I Obligasi dan Sukuk Penandatanganan kontrak utama terkait jasa
5 MARCH Ijarah Tahap II senilai Rp1,5 triliun yang terdiri dari pengangkutan bijih nikel dengan PT Sumberdaya
Penandatanganan amandemen term sheet Obligasi Berkelanjutan dengan pokok sebesar Arindo yang berlaku sampai dengan 17 Januari 2027 16 JUNE
perjanjian jasa pertambangan batu bara dengan Rp1 triliun dan Sukuk Ijarah Berkelanjutan dengan Signing of the master contract for nickel ore Penandatanganan amandemen pertama
PT Barasentosa Lestari imbal ijarah senilai Rp500 miliar transportation services with PT Sumberdaya Arindo, perjanjian jasa penambangan dan pengangkutan
Signing of an amendment to the coal mining Petrosea registered its Shelf-Registered I Bonds effective until 17 January 2027 material bijih nikel Bahodopi Blok 2&3 dengan
services agreement term sheet with and Sukuk Ijarah Phase II amounting to Rp1.5 trillion, PT Vale Indonesia Tbk
PT Barasentosa Lestari consisting of Shelf-Registered Bonds with a Signing of the first amendment to the mining and
principal value of Rp1 trillion and Shelf-Registered nickel ore transportation services agreement for
Sukuk Ijarah with ijarah returns amounting to Rp500 Bahodopi Blocks 2 & 3 with PT Vale Indonesia Tbk
billion
82 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 83
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Ikhtisar Utama Ikhtisar Utama
Main Highlights Main Highlights
Peristiwa 2025
17 DECEMBER
2025 Events Penandatanganan perjanjian oleh
Scan-Bilt Pte Ltd dengan Aster Chemicals
& Energy Pte Ltd selama 24 bulan
Signing of the agreement by Scan-Bilt Pte Ltd
with Aster Chemicals & Energy Pte Ltd for a
19 SEPTEMBER period of 24 months
8 SEPTEMBER Penandatanganan non-binding term sheet dengan
para pemegang saham Scan-Bilt Pte. Ltd. (SPBL)
Petrosea melalui anak usahanya PT Petrosea
sehubungan dengan rencana pengambilalihan
Infrastruktur Nusantara (PIN) menandatangani
perjanjian dengan PT Chandra Daya Investasi Tbk
mayoritas kepemilikan saham di SBPL, perusahaan 15 DECEMBER
berbasis di Singapura yang bergerak di bidang
(CDI) sehubungan dengan kepemilikan PIN dan Pendirian PT Kinarya Medika Selaras yang
plant civil engineering construction dan
CDI pada PT Chandra Tirta Karian berkedudukan di Jakarta Barat
maintenance work untuk industri pengolahan kimia
Petrosea, through its subsidiary PT Petrosea serta minyak & gas onshore Establishment of PT Kinarya Medika Selaras,
Infrastruktur Nusantara (PIN) signed an agreement which is domiciled in West Jakarta
Signing of a non-binding term sheet with the
with PT Chandra Daya Investasi Tbk (CDI) regarding
shareholders of Scan-Bilt Pte. Ltd. (SPBL) in
the ownership of PIN and CDI in PT Chandra Tirta
relations with the proposed acquisition of a majority
Karian
ownership in SBPL, a Singapore-based company
engaged in plant civil engineering construction and
maintenance work for the chemical processing as
1 AUGUST well as onshore oil & gas industries
Penandatanganan conditional share sale and 28 AUGUST
purchase agreement atas pembelian 100% saham Penandatanganan perjanjian fasilitas-fasilitas
HBS (PNG) Limited & anak usahanya berjangka dengan PT Bank Mandiri (Persero) Tbk.
Signing of the conditional share sale and purchase senilai Rp2,5 triliun dengan tenor 8 tahun, 19 SEPTEMBER
agreement for the acquisition of 100% of the shares yang digunakan untuk belanja modal dan Penandatanganan perjanjian novasi dengan
of HBS (PNG) Limited and its subsidiaries memperkuat modal kerja dalam rangka 24 NOVEMBER
PT Niaga Jasa Dunia (NJD) dan PT Bara Prima
pengembangan bisnis EPC Mandiri (BPM) untuk mengalihkan seluruh hak dan Penyelesaian pengambilalihan 60%
Signing of term facility agreements with kewajiban NJD kepada BPM saham Scan-Bilt Pte. Ltd.
PT Bank Mandiri (Persero) Tbk. totaling Rp2.5 Signing of a novation agreement with PT Niaga Completion of the acquisition of 60%
trillion with an 8-year tenor, to be used for capital Jasa Dunia (NJD) and PT Bara Prima Mandiri (BPM) to of shares in Scan-Bilt Pte. Ltd.
expenditures and to strengthen working capital in transfer all rights and obligations of NJD to BPM
support of EPC business development
24 OCTOBER
25 SEPTEMBER Pengalihan atas 100% kepemilikan saham
27 AUGUST Pendirian Petrosea Solutions Pakistan (Private) Perusahaan di Petrosea Services Solutions Pte.
Limited yang berkedudukan di Pakistan Ltd. kepada PT Petrosea Engineering Procurement
Petrosea bersama dengan anak-anak
Construction
usahanya yakni PT Karya Bhumi Lestari dan Establishment of Petrosea Solutions Pakistan
PT Cristian Eka Pratama, menandatangani (Private) Limited which is domiciled in Pakistan The transfer of 100% of the Company’s share
perubahan pertama atas perjanjian kredit ownership in Petrosea Services Solutions Pte.
dengan PT Bank Central Asia Tbk. Ltd. to PT Petrosea Engineering Procurement
Petrosea, together with its subsidiaries 30 SEPTEMBER Construction
PT Karya Bhumi Lestari and PT Cristian Eka Pratama, Petrosea menandatangani fasilitas non-tunai
signed the first amendment to the credit agreement dengan PT Bank Mandiri (Persero) Tbk dengan nilai
with PT Bank Central Asia Tbk. keseluruhan tidak lebih dari US$100.000.000 yang
22 OCTOBER
digunakan untuk non cash loan Penandatanganan kontrak pengadaan platform
15 AUGUST Petrosea has signed a non-cash facility with digital Minerva dengan PT Aneka Tambang Tbk
PT Bank Mandiri (Persero) Tbk with a total value untuk mendukung aktivitas bisnis pertambangan
Penyelesaian akuisisi atas 51% kepemilikan saham
di grup Hafar, yang bergerak di bidang Engineering, 27 AUGUST of no more than US$100,000,000, to be used for nikel di Maluku Utara
non cash loan Signing of the Minerva digital platform procurement
Procurement, Construction & Installation (EPCI) Penandatanganan perjanjian fasilitas berjangka
dengan PT Bank Central Asia Tbk. senilai US$100 contract with PT Aneka Tambang Tbk for nickel
serta layanan pelayaran untuk mendukung industri
juta dengan tenor 8 tahun untuk belanja modal dan mining business activities in North Maluku
minyak & gas bumi lepas pantai
kredit multi fasilitas selama 1 tahun dengan jumlah
Completion of the acquisition of a 51% ownership 6 OCTOBER
stake in Hafar group, which operates in Engineering, maksimum sebesar US$75 juta
Signing of a term facility agreement with PT Bank
Petrosea menyelenggarakan Paparan Publik 8 OCTOBER
Procurement, Construction & Installation (EPCI) as
secara online dengan agenda kinerja keuangan dan Petrosea dan anak usahanya, Petrosea Solutions
well as shipping services to support the offshore oil Central Asia Tbk. amounting to US$100 million
operasional Perusahaan Pakistan (Private) Limited, menandatangani
and gas industry with an 8-year tenor for capital expenditures and a
1-year multi-facility credit with a maximum amount Petrosea conducted an online Public Expose perjanjian pelaksanaan awal dengan Reko Diq
of US$75 million with the agenda of the Company’s financial and Mining Company (Private) Limited, perusahaan
operational performance pertambangan di Pakistan untuk jasa layanan EPC
Petrosea and its subsidiary, Petrosea Solutions
Pakistan (Private) Limited, signed an initial
implementation agreement with Reko Diq Mining
Company (Private) Limited, a mining company in
Pakistan for EPC services
84 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 85
Page 44
02
Laporan Manajemen Laporan Manajemen
Management Reports LAPORAN Management Reports
MANAJEMEN
MANAGEMENT
REPORTS
“
Tahun 2025 menandai momentum
penguatan skala bisnis, kapabilitas
inti dan diversifikasi Petrosea
The year 2025 represented
a momentum for Petrosea in
strengthening its business scale,
core capabilities and diversification
“
86 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 87
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Laporan Manajemen Laporan Manajemen
Management Reports Management Reports
Laporan Dewan Komisaris
Laporan Dewan Komisaris
Board of Commissioners’ Report
Board of Commissioners’ Report
permintaan global, transisi energi, serta well as commodity price volatility. In this
Dengan fondasi tata kelola yang
volatilitas harga komoditas. Dalam context, the Board of Commissioners
kokoh dan kapabilitas operasional
konteks tersebut, Dewan Komisaris actively oversaw the formulation and
yang terus diperkuat, Petrosea
secara aktif melakukan pengawasan implementation of strategies, while
berada pada posisi yang tepat terhadap perumusan dan implementasi providing guidance and recommendations
untuk menavigasi tantangan strategi, sekaligus memberikan arahan dan to the Board of Directors in order to ensure
sekaligus menangkap peluang rekomendasi kepada Direksi agar Petrosea that Petrosea remained adaptive, prudent
pertumbuhan secara berkelanjutan tetap adaptif, prudent dan berfokus pada and focused on creating sustainable value.
With a strong governance foundation and penciptaan nilai berkelanjutan.
continuously strengthening operational
capabilities, Petrosea is well positioned to Dewan Komisaris menilai bahwa Direksi The Board of Commissioners believes that
navigate challenges while capturing sustainable telah menjalankan pengelolaan Perusahaan the Board of Directors has managed the
growth opportunities
secara efektif dan bertanggung jawab, Company effectively and responsibly, as
tercermin dari keberhasilan Petrosea reflected in Petrosea’s achievement of its
dalam mencapai target kinerja tahun performance targets for the 2025 fiscal
Osman Sitorus buku 2025, serta pelaksanaan strategi year, as well as the implementation of its
Presiden Komisaris merangkap Komisaris Independen pengembangan usaha, baik secara organik business development strategies, both
President Commissioner concurrently Independent
Commissioner
maupun anorganik. Penyelesaian akuisisi organic and inorganic. The successful
strategis atas Hafar, HBS dan Scan-Bilt completion of strategic acquisitions of
dinilai telah memperkuat posisi Perusahaan Hafar, HBS and Scan-Bilt is considered
sebagai penyedia layanan terintegrasi dari to have strengthened the Company’s
hulu hingga hilir, sekaligus meningkatkan position as an integrated service provider
kapabilitas dan daya saing di berbagai from upstream to downstream, while
sektor industri. also enhancing its capabilities and
competitiveness across various industry
Pemegang saham yang terhormat, Dear shareholders,
sectors.
Atas nama Dewan Komisaris PT Petrosea On behalf of the Board of Commissioners
Penilaian Kinerja Direksi Board of Directors Performance Review
Tbk, kami menyampaikan laporan of PT Petrosea Tbk, we hereby present
pelaksanaan fungsi pengawasan dan the report on the implementation of Sepanjang tahun 2025, Dewan Komisaris Throughout 2025, the Board of
pemberian nasihat kepada Direksi atas our supervisory and advisory functions menilai Direksi telah menunjukkan Commissioners considers that the Board
pengelolaan Perusahaan sepanjang tahun to the Board of Directors regarding kinerja yang solid dan terukur dalam of Directors demonstrated a solid and
buku 2025. Laporan ini disampaikan the management of the Company mengeksekusi strategi Perusahaan, measurable performance in executing
sebagai bagian dari komitmen Dewan throughout the 2025 fiscal year. This khususnya dalam implementasi the Company’s strategies, particularly
Komisaris dalam memastikan penerapan report is submitted as part of the Board of diversifikasi usaha dan penguatan in implementing business diversification
tata kelola perusahaan yang baik guna Commissioners’ commitment to ensuring fundamental kinerja keuangan. Di tengah and strengthening financial fundamentals.
mendukung keberlanjutan kinerja the implementation of good corporate dinamika industri dan ketidakpastian Amid industry dynamics and global
Perusahaan dalam jangka panjang. governance in order to support the long- global, Direksi dinilai mampu menjaga uncertainty, the Board of Directors is
term sustainability of the Company’s fokus strategis serta disiplin dalam deemed to have maintained strategic
performance. pengambilan keputusan bisnis. focus and discipline in business decision-
making.
Tahun 2025 merupakan periode yang The year 2025 was a period full of
penuh tantangan, ditandai dengan challenges, marked by ongoing global
ketidakpastian global yang berlanjut, uncertainty, geopolitical dynamics, shifts
dinamika geopolitik, perubahan in global demand, energy transition, as
88 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 89
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Laporan Manajemen Laporan Manajemen
Management Reports Management Reports
Laporan Dewan Komisaris Laporan Dewan Komisaris
Board of Commissioners’ Report Board of Commissioners’ Report
Dewan Komisaris mencermati bahwa The Board of Commissioners notes that the Akuisisi Scan-Bilt juga dipandang The acquisition of Scan-Bilt is also viewed
strategi diversifikasi melalui akuisisi diversification strategy through strategic sebagai langkah strategis yang tepat as a timely strategic step in strengthening
strategis telah dijalankan secara selektif, acquisitions has been implemented dalam memperkuat lini bisnis EPC, the Company’s EPC business line,
terarah dan konsisten dengan visi jangka in a selective, focused and consistent khususnya untuk proyek-proyek industri particularly for chemical processing and
panjang Perusahaan. Langkah tersebut manner, in line with the Company’s pengolahan kimia dan migas onshore. onshore oil & gas projects. The Board
terbukti efektif dalam memperkuat long-term vision. This approach has proven Dewan Komisaris mencatat rencana of Commissioners notes the Board of
kapabilitas teknis multidisiplin, effective in strengthening multidisciplinary Direksi untuk mengembangkan Scan-Bilt Directors’ plan to develop Scan-Bilt into
memperluas portofolio layanan, serta technical capabilities, expanding the menjadi business hub regional di Asia a regional business hub in the Asia-Pacific
menciptakan sumber pertumbuhan service portfolio, as well as creating Pasifik dan Oseania sebagai inisiatif yang and Oceania regions as an initiative
baru yang berkelanjutan. Implementasi new, sustainable sources of growth. sejalan dengan strategi ekspansi jangka aligned with the Company’s medium-term
strategi ini tercermin dari peningkatan The implementation of this strategy is menengah Perusahaan. expansion strategy.
total pendapatan sebesar 28,32% reflected in a 28.32% increase in total
dan pertumbuhan laba yang dapat revenue and a 197.02% growth in profit Dari sisi kinerja operasional dan keuangan, From an operational and financial
diatribusikan kepada pemilik entitas induk attributable to owners of the company Dewan Komisaris menilai Direksi sukses performance perspective, the Board of
sebesar 197,02% dibandingkan tahun compared to the previous year. menjaga pertumbuhan yang sehat dan Commissioners considers that the Board
sebelumnya. berimbang. Kontribusi pendapatan dari of Directors has successfully maintained
berbagai lini usaha menunjukkan struktur healthy and balanced growth. Revenue
Melalui akuisisi Hafar dan anak usahanya, Through the acquisition of Hafar and pendapatan yang semakin terdiversifikasi, contributions from various business
Direksi dinilai sukses memperluas cakupan its subsidiaries, the Board of Directors dengan total backlog mencapai US$4,44 lines indicate an increasingly diversified
bisnis Petrosea ke sektor EPCI migas is considered to have successfully miliar pada akhir tahun. Peningkatan laba revenue structure, with total backlog
lepas pantai dengan kapabilitas teknis expanded Petrosea’s business scope operasi sebesar 74,51% serta perbaikan reaching US$4.44 billion at year-end.
engineering, procurement, construction & into the offshore oil & gas EPCI sector, margin operasi mencerminkan efektivitas An increase of 74.51% in operating profit,
installation yang komprehensif. Kehadiran supported by comprehensive engineering, Direksi dalam pengelolaan biaya dan along with improved operating margins,
kapabilitas ini memperkuat posisi Petrosea procurement, construction and installation peningkatan efisiensi operasional. reflects the effectiveness of the Board of
dalam mendukung proyek-proyek capabilities. The addition of these Directors in managing costs and enhancing
strategis migas offshore nasional dan capabilities has strengthened Petrosea’s operational efficiency.
regional. position in supporting strategic offshore
oil & gas projects at both national and Dewan Komisaris juga mencermati The Board of Commissioners also notes
regional levels. peningkatan signifikan pada laba a significant increase in net profit,
bersih, yang selain didukung oleh kinerja which, in addition to being supported
Selanjutnya, melalui HBS dan anak Furthermore, through HBS and its operasional, turut dipengaruhi oleh by operational performance, was also
usahanya di Papua Nugini, Direksi dinilai subsidiaries in Papua New Guinea, the pengakuan keuntungan dari transaksi influenced by the recognition of gains
sukses memperluas diversifikasi ke Board of Directors is considered to have akuisisi. Meskipun terdapat peningkatan from acquisition transactions. Despite
sektor pertambangan emas dan mineral successfully expanded diversification beban bunga seiring dengan pendanaan higher interest expenses associated
dengan standar teknis tinggi. Ekspansi ini into the gold and mineral mining sector ekspansi, Direksi dinilai telah menerapkan with expansion financing, the Board
tidak hanya memperkaya portofolio jasa with high technical standards. This manajemen struktur permodalan dan of Directors is considered to have
pertambangan Perusahaan, tetapi juga expansion has not only enriched the likuiditas secara terukur, tercermin dari implemented prudent capital structure
memperluas eksposur geografis, serta Company’s mining services portfolio, but posisi kas dan setara kas yang tetap kuat and liquidity management, as reflected
memperkuat kapabilitas end-to-end also broadened its geographic exposure serta dukungan pendanaan dari perbankan in the Company’s strong cash and cash
services, termasuk penyewaan alat berat and strengthened its end-to-end service nasional yang kredibel dan kepercayaan equivalents position, supported by funding
dan jasa pendukung konstruksi. capabilities, including heavy equipment pemegang obligasi dan sukuk terhadap from reputable domestic banks and the
rental and construction support services. fundamental dan prospek jangka panjang confidence of bond and sukuk holders
Perusahaan. in the Company’s fundamentals and
long-term prospects.
90 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 91
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Laporan Manajemen Laporan Manajemen
Management Reports Management Reports
Laporan Dewan Komisaris Laporan Dewan Komisaris
Board of Commissioners’ Report Board of Commissioners’ Report
Sementara itu, pada aspek Keselamatan, Meanwhile, in Safety, Health & Environment Dewan Komisaris secara berkala The Board of Commissioners periodically
Kesehatan Kerja & Lingkungan (K3L), (SHE), Petrosea successfully maintained a melakukan evaluasi atas efektivitas evaluates the effectiveness of decision-
Petrosea berhasil mempertahankan zero-fatality record in 2025. Furthermore, pengambilan keputusan di seluruh making across all levels of the organization,
zero fatality pada tahun 2025. Selain the Company also reached a solid overall tingkatan organisasi, termasuk including ensuring that every strategic
itu, Perusahaan juga berhasil mencapai safety milestone of 44,548,769.43 memastikan bahwa setiap keputusan decision is made in accordance with the
overall safety milestone yang solid, yaitu manhours Lost Time Injury (LTI) Free strategis dilaksanakan dengan arm’s length principle through adequate
44.548.769,43 jam kerja tanpa kecelakaan throughout the year. Petrosea also mengutamakan prinsip arm’s length governance mechanisms, compliance
yang mengakibatkan hari kerja hilang received environmental management melalui mekanisme tata kelola yang with capital market regulations, as well as
(LTI Free) sepanjang tahun. Petrosea juga recognition for Petrosea Support Facilities memadai, kepatuhan terhadap peraturan measured risk management. In this regard,
meraih penghargaan untuk pengelolaan (PSF), earning a PROPERDA Blue rating pasar modal, serta pengelolaan risiko yang the Board of Commissioners confirms
lingkungan hidup di Petrosea Support from the Governor of East Kalimantan. terukur. Dalam hal ini, Dewan Komisaris that Petrosea’s GCG framework has been
Facilities (PSF), yaitu PROPERDA dengan menilai bahwa kerangka GCG Petrosea consistently applied and fully integrated
peringkat BIRU dari Gubernur Kalimantan telah diterapkan secara konsisten dan with the Company’s core business
Timur. terintegrasi dengan proses bisnis utama processes.
Perusahaan.
Secara keseluruhan, Dewan Komisaris Overall, the Board of Commissioners
menilai Direksi telah menjalankan considers that the Board of Directors has Dalam rangka memastikan efektivitas To ensure the effective implementation
tugas dan tanggung jawabnya dengan carried out its duties and responsibilities pelaksanaan GCG, Dewan Komisaris of GCG, the Board of Commissioners
baik sepanjang tahun 2025, dengan effectively throughout 2025, secara konsisten memantau tindak consistently monitors the follow-up
menunjukkan kepemimpinan strategis, demonstrating strategic leadership, lanjut atas rekomendasi yang telah actions on recommendations provided to
disiplin eksekusi, serta komitmen terhadap disciplined execution and a strong disampaikan kepada Direksi, termasuk the Board of Directors, including through
prinsip kehati-hatian dan tata kelola commitment to sound judgment and good melalui forum rapat Dewan Komisaris Board of Commissioners meetings
perusahaan yang baik. Kinerja ini menjadi corporate governance principles. This dan rapat gabungan bersama Direksi. and joint meetings with the Board of
fondasi yang kuat bagi Perseroan untuk performance provides a solid foundation Dewan Komisaris juga memastikan Directors. The Board of Commissioners
melanjutkan pertumbuhan berkelanjutan for the Company to continue pursuing bahwa peran komite-komite di bawah also ensures that the committees under
dan penciptaan nilai jangka panjang sustainable growth and long-term Dewan Komisaris berjalan secara optimal the Board of Commissioners operate
bagi para pemegang saham dan seluruh value creation for shareholders and all dalam mendukung fungsi pengawasan, optimally to support its supervision
pemangku kepentingan. stakeholders. khususnya terkait pelaporan keuangan, function, particularly in relation to financial
tata kelola perusahaan, pengendalian reporting, corporate governance,
Penerapan Tata Kelola Perusahaan Corporate Governance Implementation internal, manajemen risiko, serta kebijakan internal control, risk management, as
nominasi dan remunerasi, sehingga well as nomination and remuneration
Dewan Komisaris memandang bahwa The Board of Commissioners views the
proses pengambilan keputusan strategis policies, thereby safeguarding the quality,
penerapan tata kelola perusahaan implementation of good corporate
Perusahaan tetap terjaga secara kualitas, objectivity and accountability of the
yang baik (GCG) merupakan fondasi governance (GCG) as the main foundation
objektivitas dan akuntabilitas. Company’s strategic decision-making
utama dalam memastikan keberlanjutan to ensure the Company's business
process.
usaha serta penciptaan nilai jangka sustainability and create long-term
panjang Perusahaan. Sepanjang tahun value. Throughout 2025, the Board of
Dewan Komisaris meyakini bahwa The Board of Commissioners believes that
2025, Dewan Komisaris secara aktif Commissioners actively carried out
penerapan prinsip-prinsip CGC the implementation of GCG principles
melaksanakan fungsi pengawasan dan its supervisory and advisory functions
berkontribusi signifikan dalam contributes significantly to strengthening
pemberian nasihat kepada Direksi guna to the Board of Directors to ensure
memperkuat daya saing Perusahaan, the Company’s competitiveness, including
memastikan bahwa infrastruktur dan that Petrosea’s GCG infrastructure
termasuk dalam meningkatkan enhancing investor trust, reducing the
praktik GCG Petrosea berjalan efektif and practices operated effectively in
kepercayaan investor, menurunkan biaya cost of capital, as well as supporting
dalam mendukung pencapaian strategi supporting the achievement of strategies
modal, serta mendukung pencapaian the achievement of performance which
dan kebijakan strategis sesuai dengan and strategic policies in line with the
kinerja yang selaras dengan strategi is aligned with long-term strategy.
rencana kerja Perusahaan. Company’s work plans.
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jangka panjang. Sejalan dengan komitmen In line with this commitment, Petrosea punggung bagi pertumbuhan dan operation and Development (OECD) in
tersebut, Petrosea secara periodik periodically measures and evaluates the keberlanjutan bisnis Petrosea. order to ensure that GCG remains the
melakukan pengukuran dan evaluasi level of compliance and the quality of GCG backbone of Petrosea’s business growth
atas tingkat kepatuhan serta kualitas implementation by referring to the ASEAN and sustainability.
penerapan GCG dengan mengacu pada Corporate Governance Scorecard (ACGS)
standar ASEAN Corporate Governance standards. Dewan Komisaris memberikan apresiasi The Board of Commissioners appreciates
Scorecard (ACGS). atas konsistensi dan komitmen Perusahaan the Company’s consistency and
dalam menerapkan praktik GCG commitment in implementing GCG
Berdasarkan hasil evaluasi dan asesmen Based on the results of the most recent yang sepanjang tahun 2025 kembali practices, which once again received
terakhir yang dilakukan pada tahun 2025 evaluation and assessment conducted in memperoleh pengakuan dari berbagai recognition from various independent
oleh pihak independen, Dewan Komisaris 2025 by an independent party, the Board pihak independen. Berbagai penghargaan parties throughout 2025. The awards
menilai bahwa penerapan pilar-pilar GCG of Commissioners concludes that the yang diraih Petrosea di bidang tata kelola, received by Petrosea in the areas of
di Petrosea secara konsisten mengadopsi consistent implementation of GCG pillars keberlanjutan, komunikasi korporasi, serta governance, sustainability, corporate
praktik tata kelola yang sejalan dengan at Petrosea has adopted governance pemberdayaan masyarakat mencerminkan communications, as well as community
standar internasional. Perusahaan practices aligned with international kualitas penerapan GCG yang terintegrasi empowerment reflect the quality
kembali memperoleh predikat “sangat standards. The Company once again dan berkelanjutan. Dewan Komisaris of an integrated and sustainable
baik” dengan skor 94,79%, meningkat received a “very good” rating with a score memandang pengakuan tersebut sebagai GCG implementation. The Board of
dibandingkan tahun sebelumnya, serta of 94.79%, representing an improvement indikator positif atas efektivitas kerangka Commissioners views these recognitions
berada di atas rata-rata skor perusahaan from the previous year and exceeding the tata kelola perusahaan, sekaligus menjadi as a positive indicator of the effectiveness
tercatat kategori Big Cap di Bursa Efek average score of Big Cap listed companies dorongan untuk terus meningkatkan of the Company’s governance framework,
Indonesia. on the Indonesia Stock Exchange. standar praktik GCG sejalan dengan while also serving as encouragement to
ekspektasi pemangku kepentingan dan continuously enhance GCG standards
Dewan Komisaris juga memastikan bahwa The Board of Commissioners also ensures praktik terbaik di tingkat nasional maupun in line with stakeholder expectations
Petrosea secara berkelanjutan memelihara that Petrosea continuously maintains and internasional. and best practices at both national and
dan memperbarui seluruh infrastruktur updates its GCG infrastructure in order to international levels.
GCG agar tetap relevan dan selaras remain relevant and aligned with business
dengan perkembangan usaha, pedoman developments, national governance Rapat & Komposisi Dewan Komisaris Board of Commissioners’ Meetings &
tata kelola nasional dan ketentuan pasar guidelines and the latest capital market Composition
modal terbaru, termasuk peraturan regulations, including regulations issued by
Sepanjang tahun 2025, Dewan Komisaris Throughout 2025, the Board of
Otoritas Jasa Keuangan terkait penerapan the Financial Services Authority (Otoritas
telah menyelenggarakan enam rapat Commissioners held six Board meetings
pedoman tata kelola perusahaan terbuka. Jasa Keuangan/OJK) related to the
Dewan Komisaris dan tiga rapat gabungan and three joint meetings with the Board of
Infrastruktur GCG tersebut menjadi implementation of corporate governance
bersama Direksi sebagai bagian dari Directors as part of the implementation of
kerangka pendukung utama dalam guidelines for public companies. This GCG
pelaksanaan fungsi pengawasan dan its supervisory and advisory functions. This
memastikan akuntabilitas, transparansi, infrastructure serves as a key supporting
pemberian nasihat kepada Direksi, included ensuring the effectiveness of the
perilaku beretika dan keberlanjutan framework in ensuring accountability,
termasuk dalam memastikan efektivitas Company's strategies, risk management,
dalam seluruh aktivitas bisnis Perusahaan. transparency, ethical conduct and
strategi Perseroan, pengelolaan risiko, compliance with applicable laws and
Ke depan, Dewan Komisaris akan terus sustainability across all of the Company’s
serta kepatuhan terhadap peraturan regulations, as well as the implementation
menjaga dan mendorong penguatan business activities. Going forward, the
perundang-undangan yang berlaku dan of good corporate governance principles.
praktik GCG secara berkesinambungan, Board of Commissioners will continue
penerapan prinsip tata kelola perusahaan
termasuk penyelarasan dengan praktik to maintain and promote the continuous
yang baik.
terbaik di kawasan Southeast Asia dan strengthening of GCG practices,
negara-negara anggota Organization for including alignment with best practices
Selain itu, tidak terdapat perubahan pada Furthermore, there were no changes
Economic Cooperation and Development in Southeast Asia and member countries
komposisi anggota Dewan Komisaris in the composition of the Board of
(OECD), agar GCG tetap menjadi tulang of the Organisation for Economic Co-
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selama tahun 2025, yang mencerminkan Commissioners throughout 2025, Dewan Komisaris menilai bahwa strategi The Board of Commissioners believes
kesinambungan peran, stabilitas, serta reflecting the continuity, stability, as diversifikasi usaha yang telah dijalankan that the business diversification
efektivitas Dewan Komisaris dalam well as effectiveness of the Board Petrosea pada tahun 2025 merupakan strategy implemented by Petrosea in
menjalankan fungsi pengawasan secara of Commissioners in carrying out its langkah yang tepat dalam memperkuat 2025 was a timely and effective step in
independen dan berkelanjutan. supervisory function independently and ketahanan bisnis di tengah perkembangan strengthening business resilience amid
sustainably. geopolitik dan siklus industri yang dinamis. geopolitical developments and dynamic
Penguatan kapabilitas multidisiplin di industry cycles. The enhancement of
Prospek Usaha Business Prospects bidang EPC, EPCI, jasa pertambangan, multidisciplinary capabilities across
serta logistik secara terintegrasi integrated EPC, EPCI, mining services, as
Dewan Komisaris memandang bahwa The Board of Commissioners expects
diharapkan dapat meningkatkan well as logistics is expected to improve the
tahun 2026 masih akan diwarnai oleh that 2026 will continue to be marked
fleksibilitas dan daya saing Perusahaan Company’s flexibility and competitiveness
dinamika perekonomian global dan by challenging global and domestic
dalam menangkap peluang di berbagai in capturing opportunities across various
domestik yang penuh tantangan, seiring economic dynamics, driven by the
segmen dan rantai nilai tempat Petrosea segments and value chains in which
dengan proses normalisasi kebijakan normalization of global monetary policies,
berperan dan berkontribusi, termasuk Petrosea operates and contributes,
moneter global, perkembangan ongoing geopolitical developments, as
sektor energi & migas, pertambangan including the energy and oil & gas, mining
geopolitik, serta perubahan arah kebijakan well as significant shifts in international
dan hilirisasi industri, baik di dalam negeri and industrial downstream sectors, both
perdagangan internasional, termasuk trade policies, including the increasingly
maupun di kawasan Asia Pasifik dan domestically and across the Asia-Pacific
perubahan arah kebijakan perdagangan protectionist trade policy direction of
Oseania. and Oceania regions.
Amerika Serikat yang bersifat proteksionis. the United States. In this condition, the
Dalam kondisi tersebut, Dewan Komisaris Board of Commissioners emphasizes the
Dalam sektor energi dan sumber In the energy and natural resources
menekankan pentingnya kewaspadaan, importance of vigilance, disciplined risk
daya alam, Dewan Komisaris mencermati sector, the Board of Commissioners
disiplin manajemen risiko dan ketangkasan management and agility in responding to
bahwa batu bara masih akan memegang notes that coal is expected to continue
dalam merespons perubahan lingkungan changes in the business environment.
peranan penting dalam bauran energi playing a significant role in the national
usaha.
nasional selama masa transisi energi, energy mix during the energy transition
meskipun dihadapkan pada volatilitas period, despite ongoing price volatility
Dewan Komisaris mencermati prospek The Board of Commissioners expects that
harga dan potensi penyesuaian tingkat and potential adjustments to national
pertumbuhan ekonomi Indonesia yang Indonesia’s economic growth outlook will
produksi nasional. Sementara itu, gas bumi production levels. Meanwhile, natural
relatif terjaga, didukung oleh penguatan remain relatively resilient, supported by
diposisikan sebagai sumber energi transisi gas is positioned as a strategic transition
konsumsi domestik, keberlanjutan strengthening domestic consumption,
strategis yang mendorong peningkatan energy source, driving increased demand
pembangunan infrastruktur serta continued infrastructure development
kebutuhan terhadap pengembangan for infrastructure development, gas
kebijakan pemerintah dalam memperkuat as well as government policies aimed
infrastruktur, fasilitas pengolahan gas, processing facilities, and downstream oil
ketahanan energi nasional. Menurut at enhancing national energy security.
serta industri hilir migas dan pengolahan and gas and energy-based processing
Badan Pusat Statistik, perekonomian According to BPS-Statistics Indonesia,
berbasis energi. industries.
Indonesia mencatat pertumbuhan sebesar Indonesia’s economy recorded a 5.11%
5,11% sepanjang tahun 2025, meningkat growth in 2025, an increase from 5.03% in
Sejalan dengan hal tersebut, prospek In line with this, the medium to long-term
dibandingkan tahun sebelumnya sebesar the previous year, reflecting the resilience
jangka menengah hingga panjang lini outlook for the EPCI business line remains
5,03% yang mencerminkan daya tahan of the economy amid global challenges.
bisnis EPCI dinilai tetap positif, didukung positive, supported by the national
ekonomi ditengah tantangan global. Efforts to optimize national oil & gas
oleh agenda penguatan ketahanan energy security agenda, the development
Upaya optimalisasi produksi migas production and reduce reliance on energy
energi nasional, pengembangan hilirisasi of downstream industries, as well as
nasional dan pengurangan ketergantungan imports are considered to be aligned
industri, serta kebutuhan investasi pada investment requirements for efficient and
terhadap impor energi dinilai sejalan with the government’s long-term policy
fasilitas pengolahan yang efisien dan sustainable processing facilities. In the
dengan arah kebijakan jangka panjang direction, while also creating opportunities
berkelanjutan. Pada lini bisnis EPC, EPC business line, Petrosea positions its
pemerintah, sekaligus membuka peluang for the Company to play an active role in
Petrosea memposisikan kapabilitas integrated EPC capabilities to support
bagi Perusahaan untuk berperan dalam supporting strategic projects in the energy
EPC terintegrasi untuk mendukung infrastructure development across the
mendukung proyek-proyek strategis di sector.
sektor energi.
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pengembangan infrastruktur di sektor energy, mining and mineral processing Didukung oleh rekam jejak yang Supported by a solid track record,
energi, pertambangan dan pengolahan sectors, including the construction of solid, kapabilitas teknis multidisiplin, multidisciplinary technical capabilities,
mineral, mencakup pembangunan supporting infrastructure, production pemanfaatan teknologi digital, serta the adoption of digital technologies, as
infrastruktur pendukung, fasilitas facilities, as well as industrial utilities sinergi dalam grup dan ditopang oleh well as synergies within the group and
produksi, serta utilitas industri yang that underpin operational sustainability. fondasi GCG yang kuat serta manajemen underpinned by a strong GCG foundation
menunjang keberlanjutan operasional. The group’s capabilities are further risiko terintegrasi, Dewan Komisaris and integrated risk management, the
Penguatan kapabilitas grup juga diperluas strengthened through Scan-Bilt, which meyakini bahwa Petrosea berada Board of Commissioners believes that
melalui Scan-Bilt, yang berfokus pada focuses on providing multidisciplinary pada posisi yang tepat untuk menjaga Petrosea is well positioned to sustain
penyediaan jasa EPC multidisiplin onshore EPC services for petrochemical kesinambungan kinerja usaha dan business performance and create long-
onshore untuk proyek-proyek petrokimia, projects, chemical processing facilities, menciptakan nilai tambah jangka panjang term value for all stakeholders.
fasilitas pengolahan kimia, terminal, terminals, as well as various other bagi seluruh pemangku kepentingan.
serta berbagai infrastruktur industri energy-based industrial infrastructure.
berbasis energi lainnya. Di sisi komoditas In mineral commodities, gold continues
mineral, emas tetap dipandang sebagai to be viewed as a safe-haven asset with Apresiasi & Penutup Appreciation & Closing
komoditas safe haven dengan prospek a solid medium to long-term outlook,
Mewakili Dewan Komisaris, saya On behalf of the Board of Commissioners,
jangka menengah hingga panjang yang driven by rising demand as a hedging
menyampaikan apresiasi kepada Direksi, I would like to express my appreciation
solid, seiring meningkatnya permintaan instrument amid global economic and
manajemen, serta seluruh karyawan atas to the Directors, management, as well as
sebagai instrumen lindung nilai di tengah geopolitical uncertainties. Meanwhile,
kontribusi dan dedikasinya terhadap all employees for their contributions and
ketidakpastian ekonomi dan geopolitik nickel is expected to remain a key pillar
kinerja Perusahaan sepanjang tahun 2025. dedication to the Company's performance
global. Sementara itu, komoditas nikel in Indonesia’s long-term economic
Ucapan terima kasih juga kami sampaikan throughout 2025. We would also like to
diperkirakan akan terus menjadi pilar transformation, supported by its strategic
kepada para pemegang saham, klien, mitra thank our shareholders, clients, business
penting dalam transformasi ekonomi role in the electric vehicle industry and
usaha dan seluruh pemangku kepentingan partners and all other stakeholders for their
nasional jangka panjang, didukung battery materials supply chain.
atas kepercayaan dan dukungan yang continued trust and support.
oleh perannya yang strategis dalam
senantiasa terjaga.
pengembangan industri kendaraan listrik
serta kebutuhan material baterai.
Ke depan, kami percaya bahwa kontribusi Going forward, we believe that such
dan kepercayaan tersebut akan menjadi contributions and trust will conwtinue
Dengan mempertimbangkan berbagai Taking into account the various
fondasi penting bagi Petrosea dalam to serve as an important foundation for
peluang dan risiko tersebut, Dewan opportunities and risks, the Board of
memastikan keberlanjutan usaha dan Petrosea in ensuring business sustainability
Komisaris berpandangan bahwa tahun Commissioners believes that 2026 calls
penciptaan nilai jangka panjang bagi and the creation of long-term value for all
2026 menuntut optimisme yang tinggi, for a high level of optimism accompanied
seluruh pemangku kepentingan. stakeholders.
disertai dengan prinsip kehati-hatian. by the principle of prudence. The Board of
Dewan Komisaris akan terus mengawasi Commissioners will continue to oversee
pelaksanaan strategi Perusahaan agar the implementation of the Company’s
Jakarta, Maret 2026
senantiasa mengedepankan selektivitas strategies to ensure a strong focus on Jakarta, March 2026
portofolio proyek, penguatan kapasitas portfolio selectivity, strengthening
Atas Nama Dewan Komisaris
operasional, efisiensi biaya, keselamatan operational capacity, cost efficiency, On Behalf of the Board of Commissioners
kerja, serta penerapan GCG dan workplace safety, as well as the consistent
manajemen risiko secara konsisten. application of GCG and risk management.
Osman Sitorus
Presiden Komisaris merangkap Komisaris Independen
President Commissioner concurrently Independent Commissioner
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Osman Sitorus
Dr. Setia Untung Arimuladi,
Presiden Komisaris Erwin Ciputra Djauhar Maulidi, S.E., M.B.A. Prof. Ginandjar Kartasasmita Jenderal Pol. (Purn.) Drs. Sutanto
S.H., M.Hum.
merangkap Komisaris Independen Komisaris Komisaris Komisaris Komisaris
Komisaris Independen
President Commissioner Commissioner Commissioner Commissioner Commissioner
Independent Commissioner
concurrently Independent Commssioner
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Petrosea sukses Meskipun dihadapkan pada ketidakpastian Despite facing ongoing uncertainties
mengimplementasikan strategi akibat berlanjutnya isu geopolitik, due to geopolitical issues, shifts in global
diversifikasi dan ekspansi bisnis perubahan permintaan global, transisi demand, energy transition and supply
secara efektif sepanjang 2025 energi dan dinamika rantai pasok yang chain dynamics, which contributed to
berdampak pada volatilitas harga commodity price volatility, we are grateful
yang telah memperkuat ketahanan
komoditas, dengan penuh rasa syukur that the Company was able to manage
Perusahaan serta memastikan
kami menyampaikan bahwa Perusahaan risk and successfully carried out its
capaian pertumbuhan yang
mampu mengelola risiko dan sukses business development, both organically
berkelanjutan
melaksanakan pengembangan usaha, and inorganically. Therefore, this report
secara organik maupun anorganik. Dengan comprehensively presents Petrosea’s
Petrosea successfully implemented its
diversification and business expansion demikian, laporan ini secara komperhensif achievement in meeting its performance
strategies throughout 2025 which strengthened melaporkan keberhasilan Petrosea dalam targets for the 2025 financial year, while
the Company’s resilience while ensuring the mencapai target kinerja untuk tahun buku also demonstrating the results of the
achievement of sustainable growth
2025, sekaligus menyampaikan hasil dari Company’s hard work and implementation
kerja keras dan implementasi strategi of its diversification strategy.
diversifikasi.
Michael
Presiden Direktur
Dengan selesainya proses akuisisi 51% With the completion of the acquisition
President Director saham Hafar & anak usaha, 100% saham of 51% shares of Hafar and subsidiaries,
HBS (PNG) Limited & anak usaha, serta 100% shares of HBS (PNG) Limited and
60% saham Scan-Bilt Pte. Ltd., Petrosea subsidiaries, as well as 60% shares of
terus berevolusi dan semakin melengkapi Scan-Bilt Pte. Ltd., Petrosea has continued
mata rantainya secara terintegrasi dari hulu to evolve and complete its end-to-end
hingga hilir. Kapabilitas tersebut mencakup integrated value chain from upstream to
Yang kami hormati seluruh pemegang Dear esteemed shareholders and layanan multidisiplin ilmu di bidang EPC, downstream. These capabilities include
saham dan pemangku kepentingan, stakeholders, jasa pertambangan, EPCI lepas pantai, multidisciplinary EPC, mining services,
serta jasa logistik & pendukung untuk offshore EPCI, as well as logistics and
Atas nama Direksi PT Petrosea Tbk, On behalf of the Board of Directors of industri pertambangan, migas, pengolahan support services for the mining, oil & gas,
perkenankan kami menyampaikan laporan PT Petrosea Tbk, allow me to present kimia dan infrastruktur. chemical processing and infrastructure
atas pengelolaan Perusahaan untuk tahun our report on the management of the industries.
buku 2025, beserta Laporan Keuangan Company for the 2025 financial year,
Konsolidasian yang telah diaudit oleh as well as the Consolidated Financial Strategi & Kebijakan Strategis Strategies & Strategic Policies
Kantor Akuntan Publik Liana Ramon Xenia Statements that have been audited by the Peranan Direksi dalam Perumusan dan The Role of the Board of Directors in
& Rekan dengan opini wajar dalam semua Public Accounting Firm Liana Ramon Xenia Proses yang Dilakukan dalam Memastikan Strategy Formulation and the Processes
hal yang material serta sesuai dengan & Rekan with a fair option in all material Penerapan Strategi dan Kebijakan Undertaken to Ensure the Implementation
Standar Akuntansi Keuangan yang berlaku. aspects in accordance with applicable of Strategies and Policies
Penyampaian laporan ini juga merupakan Financial Accounting Standards. This
wujud komitmen kami dalam penerapan report is also a form of our commitment Seluruh pencapaian Petrosea didukung All of Petrosea’s achievements are
tata kelola perusahaan yang baik guna in implementing corporate governance oleh perumusan strategi dan kebijakan supported by the formulation of
mendorong kinerja yang semakin kuat dan in order to drive stronger and more strategis yang diimplementasikan secara strategies and strategic policies that are
berkelanjutan. sustainable performance. konsisten. Setiap tahun Direksi bersama implemented consistently. Each year,
Dewan Komisaris menyusun strategi dan the Board of Directors together with the
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kebijakan strategis Perusahaan yang Board of Commissioners formulates Keduanya untuk memenuhi kebutuhan mining sectors. Both are intended to meet
kemudian dirumuskan ke dalam Rencana the Company’s strategic direction and pasar dan potensi pengembangan bisnis market needs and business development
Jangka Panjang (Strategic Business Plan) policies which are subsequently included melalui penyediaan jasa atau segmen baru opportunities through the provision of
dan Rencana Kerja dan Anggaran Tahunan in the Strategic Business Plan and Annual ke dalam mata rantai terintegrasi dari hulu new services or segments across the
(Annual Business Plan) dengan fokus pada Business Plan), with a focus on business hingga hilir di berbagai disiplin ilmu, baik di integrated value chain from upstream to
pengembangan dan ekspansi bisnis, serta development and expansion, as well as bidang rekayasa dan teknik sipil, konstruksi downstream, across multiple disciplines,
penerapan strategi diversifikasi guna the implementation of its diversification dan pertambangan. including engineering and civil works,
memperkuat daya saing, ketahanan usaha strategy to strengthen competitiveness, construction and mining.on and civil works,
dan penciptaan nilai jangka panjang bagi business resilience and long-term value as well as mining disciplines.
seluruh pemangku kepentingan. creation for all stakeholders.
Sementara itu, kebijakan strategis Furthermore, the strategic policy for
Strategi diversifikasi melalui akuisisi The diversification strategy through pengembangan usaha secara organik yang organic business development, as outlined
yang dilaksanakan pada tahun ini telah acquisitions implemented this year tertuang dalam rencana kerja strategis in the Company's long-term strategic
menciptakan new pathways to growth bagi has created new pathways to growth jangka panjang mencakup peningkatan plan, includes expanding operational
Petrosea sebagai manifestasi dari tujuan for Petrosea as a manifestation of the kapasitas operasional melalui penambahan capacity through fleet growth and capital
jangka panjang Perusahaan untuk memiliki Company’s long-term goal of establishing armada serta pengalokasian belanja expenditure allocation to support the
alternatif sumber pendapatan yang tidak alternative revenue streams that do not modal untuk mendukung realisasi backlog realization of backlog from new projects
hanya bergantung pada satu komoditas rely on a single commodity and managing dari proyek-proyek baru pada lini bisnis in the Mining Services and EPC business
saja dan upaya dalam pengelolaan risiko risks associated with commodity Jasa Pertambangan dan EPC. Kebijakan lines. Other strategic policies were
terhadap volatilitas harga komoditas. price volatility. The implementation of strategis lainnya juga diwujudkan melalui also realized by enhancing technical
Implementasi strategi diversifikasi this inorganic diversification strategy peningkatan kapabilitas teknis terkini, capabilities, including the implementation
secara anorganik ini dilaksanakan untuk was carried out to align with business termasuk penerapan prinsip operational of operational excellence principles,
menyesuaikan dengan perkembangan developments that reflect the current and excellence dan aspek K3L serta efektivitas SHE standards and cost management
bisnis sejalan dengan dinamika industri future dynamics of the mining, oil & gas manajemen biaya yang mengedepankan effectiveness focused on efficiency.
pertambangan, migas dan pengolahan and chemical processing industries. The efisiensi.
kimia pada saat ini dan yang akan datang. strengthening of our business portfolio
Penguatan portofolio bisnis turut has also enhanced Petrosea’s capability Untuk mendukung pencapaian strategi To support the achievement of the
memperkuat kemampuan Petrosea dalam to serve potential clients across the Asia Perusahaan, rencana kerja tahun 2026 Company’s long-term strategy, the
melayani kebutuhan klien potensial di Pacific and Oceania markets. dan lima tahunan juga telah dirumuskan di 2026 and five-year work plans have been
pasar kawasan Asia Pasifik dan Oseania. penghujung tahun 2025 oleh Direksi dan formulated by the Board of Directors and
Dewan Komisaris. Pelaksanaan rencana Board of Commissioners at the end of the
Kapabilitas terbaru direalisasikan melalui New capabilities have been realized tersebut akan dimonitor dan dievaluasi 2025. The execution of these plans will be
penyediaan Engineering, Procurement, through the provision of Engineering, secara berkala melalui rapat gabungan regularly monitored and evaluated through
Construction & Installation (EPCI) guna Procurement, Construction & Installation Direksi dan Dewan Komisaris serta rapat joint meetings between the Board of
mendukung berbagai proyek strategis (EPCI) services to support various strategic dengan seluruh komite sesuai dengan Directors and Board of Commissioners, as
di sektor dan industri pengolahan kimia projects in the chemical processing kalender kerja korporasi untuk tahun well as meetings with related committees
serta migas lepas pantai. Pada lini as well as offshore oil & gas sectors 2026 agar seluruh strategi dan kebijakan in accordance with the annual work
bisnis Jasa Pertambangan, Petrosea and industries. In the Mining Services strategis dapat diimplementasikan dengan calendar to ensure that all strategies
mengembangkan kapabilitas teknis business line, Petrosea has developed efektif. and strategic policies are implemented
tingkat lanjut, termasuk engineering di advanced technical capabilities, including effectively.
bidang pertambangan emas dan mineral. engineering expertise in gold and mineral
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Implementasi seluruh strategi dan The implementation of all strategies and Pertama, melalui Hafar & anak usaha, First, through Hafar & subsidiaries,
kebijakan strategis akan terus diperkuat strategic policies will be continuously grup Petrosea memperluas diversifikasi Petrosea group has expanded its
melalui pengembangan layanan yang reinforced through the development bisnis dengan menghadirkan kapabilitas business diversification by providing
selaras dengan business model dan of services aligned with our business engineering, procurement & construction integrated engineering, procurement
kebutuhan pelanggan, termasuk model and customer requirements, terpadu dengan kemampuan teknis and construction capabilities combined
investasi berkelanjutan pada teknologi, including continuous investment in installation tingkat lanjut untuk sektor with advanced technical installation
kompetensi sumber daya manusia dan technology, human capital competencies dan industri migas lepas pantai. Hafar expertise for the offshore oil & gas sector
sistem manajemen Perusahaan. Langkah and the Company's management Daya Konstruksi menyediakan layanan and industry. Hafar Daya Konstruksi
ini guna memastikan peningkatan daya system. This approach aims to ensure offshore pipelaying, subsea segment provides offshore pipelaying services,
saing, keberlanjutan operasi, serta enhanced competitiveness, operational pipe replacement, shore-pull, PLEM subsea segment pipe replacement,
penguatan ketahanan dan fondasi bisnis, sustainability, as well as the strengthening installation, CALM Buoy (SPM) installation, shore-pull, PLEM installation, CALM buoy
dengan tetap menjadikan GCG sebagai of business resilience and foundation, platform riser-repair / replacement dan (SPM) installation, platform riser repair /
tulang punggung dalam merealisasikan while maintaining GCG as the backbone in pre-trenching & post-trenching. Hafar replacement, as well as pre-trenching and
pertumbuhan jangka panjang Petrosea di realizing Petrosea’s long-term growth in Daya Samudera mendukung aktivitas post-trenching. Hafar Daya Samudera
masa mendatang. the upcoming future. pengeboran dan produksi lepas pantai supports offshore drilling and production
dengan menyediakan layanan pelayaran activities by providing licensed marine
Kinerja Perusahaan Company Performance berlisensi dan pengoperasian crew boat, services and operating crew boats, coastal
coastal tug, material barge, general barge tugs, material barges, general barges, and
Pencapaian Kinerja 2025 & 2025 Performance Achievements
dan shallow water dredger. Sedangkan shallow water dredgers. Meanwhile Hafar
Perbandingannya dengan Target & Comparison with Targets
Hafar Capitol Nusantara menyediakan Capitol Nusantara provides pipelaying
Pelaksanaan rencana kerja, strategi dan The implementation of the work plan,
layanan pipelaying barge, anchor handling barge, anchor-handling tugs and pontoon
kebijakan strategis telah membuahkan strategies and strategic policies has
tugs dan pontoon barge. barge services.
hasil yang melampaui target. Tahun 2025, delivered results that exceeded targets.
Petrosea sukses mengimplementasikan in 2025, Petrosea successfully
Kedua, melalui HBS & anak usaha yang Second, through HBS & subsidiaries
strategi diversifikasi melalui beberapa implemented its diversification strategy
terdiri dari HBS PNG Pty. Limited, Hidden which consist of HBS PNG Pty. Limited,
akuisisi strategis, serta sukses through several strategic acquisitions,
Valley Contractors Ltd., HBS Plant Hidden Valley Contractors Ltd., HBS
mencatatkan peningkatan terhadap total while also recording a 28.32% increase in
Hire Ltd.dan HBS Solomon Islands Ltd., Plant Hire Ltd. and HBS Solomon Islands
pendapatan yang naik 28,32% dan laba total revenue, as well as profit attributable
grup Petrosea memperluas diversifikasi Ltd., Petrosea group has expanded its
yang dapat diatribusikan kepada pemilik to the owners of the parent company
bisnis dengan menghadirkan kapabilitas business diversification by developing
entitas induk yang naik 197,02%. which increased by 197.02%.
pertambangan emas dan mineral tingkat comprehensive advanced capabilities in
lanjut secara komperehensif. Layanan gold and mineral mining. These services
Strategi diversifikasi melalui akuisisi The diversification strategy through
yang diberikan mencakup jasa eksplorasi, cover exploration, mine planning and
dilakukan secara selektif, dengan acquisitions was executed selectively,
perencanaan dan kegiatan eksploitasi exploitation activities. In addition, HBS
fokus pada penguatan kapabilitas with a focus on strengthening technical
tambang. Selain itu, HBS juga menyediakan provides heavy equipment and machinery
teknis, perluasan portofolio layanan, capabilities, expanding service portfolio,
layanan penyewaan alat berat, peralatan hire services, including mobile plants for
serta diversifikasi sektor usaha guna as well as diversifying business sectors
pendukung, mesin, termasuk mobile plant construction and civil works, as well as
menciptakan sumber pertumbuhan baru to create new and sustainable sources of
untuk pekerjaan konstruksi dan teknik sipil, trading of new and used heavy equipment,
yang berkelanjutan. growth.
serta perdagangan alat berat baru maupun including supporting equipment, vehicles
bekas, termasuk peralatan pendukung, and spare parts.
kendaraan dan suku cadang.
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Ketiga, melalui Scan-Bilt, grup Petrosea Third, through Scan-Bilt, Petrosea group ini sebagai hasil dari meningkatnya by higher overburden removal volume of
memperluas diversifikasi bisnis dengan has expanded its business diversification volume lapisan tanah penutup sebesar 26.80% and coal production decrease of
menghadirkan kapabilitas multidisiplin by introducing multidisciplinary 26,80% dan produksi batu bara menurun 11.81%, supported by business expansion
konstruksi dan teknik sipil guna mendukung construction and civil engineering sebesar 11,81%, didukung oleh ekspansi into the Central Kalimantan region.
berbagai proyek strategis untuk sektor capabilities to support strategic projects bisnis ke kawasan Kalimantan Tengah. Furthermore, the Offshore Oil & Gas
dan industri pengolahan kimia dan for the chemical processing and onshore Sementara itu, lini bisnis EPCI Migas EPCI business line recorded revenue of
migas onshore, termasuk pembangunan oil & gas sectors and industries, including Lepas Pantai membukukan pendapatan US$32.87 million, followed by the Logistics
chemical plant, tankage terminal dan the development of chemical plants, sebesar US$32,87 juta, disusul lini & Support Services business line, which
fasilitas pembangkit listrik. Kedepannya, tankage terminals and power generation bisnis Jasa Logistik & Pendukung yang generated revenue of US$30.07 million.
Petrosea akan mengembangkan facilities. Going forward, Petrosea will membukukan pendapatan sebesar Coal sales from CEP contributed US$52.01
Scan-Bilt sebagai business hub untuk develop Scan-Bilt as a business hub for US$30,07 juta. Penjualan batu bara million or 5.87% to the total revenue of the
ekspansi bisnis ke kawasan Asia Pasifik dan its business expansion into the Asia- CEP memberikan kontribusi sebesar Company. Operating profit increased by
Oseania yang mencakup Singapura, Papua Pacific and Oceania region which includes US$52,01 juta atau 5,87% terhadap total 74.51% from US$38.66 million to US$67.47
Nugini, Australia dan Indonesia. Singapore, Papua New Guinea, Australia pendapatan Perusahaan. Laba operasi million in 2025. This increase also resulted
and Indonesia. meningkat sebesar 74,51% dari US$38,66 from effective management of the
juta menjadi US$67,47 juta pada tahun Company's operational and administrative
Secara kinerja keuangan, Perusahaan From a financial performance perspective, 2025. Peningkatan ini juga dihasilkan expenses, resulting in operating profit
mencatat pertumbuhan yang solid the Company recorded solid growth, with dari pengelolaan beban operasi dan margin growth of 7.61% compared to
dengan peningkatan total pendapatan total revenue increasing by 28.32% to administrasi secara efektif, sehingga 5.60% during the previous year.
sebesar 28,32% menjadi US$886,46 US$886.46 million. This achievement was menghasilkan margin laba operasi yang
juta. Pencapaian tersebut terutama primarily supported by contributions from tumbuh menjadi 7,61% dibandingkan
didukung oleh kontribusi dari lini bisnis Jasa the Mining Services business line which 5,60% pada tahun sebelumnya.
Pertambangan yang menyumbang 43,91%, accounted for 43.91%, EPC at 42.84%, as
EPC 42,84%, serta lini bisnis baru, yaitu well as the new Offshore Oil & Gas EPC Laba yang dapat diatribusikan kepada Profit attributable to the owners of the
EPCI Migas Lepas Pantai sebesar 3,71%. business line which contributed 3.71%. pemilik entitas induk meningkat secara company increased significantly to
Petrosea juga berhasil membukukan total Petrosea also successfully recorded a signifikan menjadi sebesar US$28,81 juta, US$28.81 million, representing a 197.02%
nilai perolehan kontrak (backlog) sebesar total contract acquisition value (backlog) atau tumbuh 197,02% pada akhir tahun, year-on-year growth, primarily driven
US$4,44 miliar pada akhir tahun. of US$4.44 billion as of year-end. terutama dihasilkan dari peningkatan by higher operational activity and the
aktivitas operasional serta selesainya completion of acquisition transactions.
Lini bisnis EPC membukukan pendapatan The EPC business line recorded revenue of pelaksanaan transaksi akuisisi. Beban Interest expense increased by 115.08% in
sebesar US$379,75 juta yang tumbuh US$379.75 million, representing a 26.93% bunga tercatat meningkat sebesar line with the utilization of bank financing to
26,93% dibandingkan dengan US$299,17 increase compared with US$299.17 million 115,08% seiring dengan penggunaan support investments in capacity expansion
juta pada tahun sebelumnya, didukung in the previous year, supported by several pendanaan perbankan untuk mendukung and acquisitions, as well as the realization
oleh beberapa proyek strategis untuk strategic projects for BP Indonesia, investasi penambahan kapasitas produksi of the shelf-registered bonds and sukuk
BP Indonesia, Vale Indonesia dan Freeport Vale Indonesia and Freeport Indonesia. dan akuisisi, serta realisasi penawaran to strengthen working capital for the
Indonesia. Sedangkan lini bisnis Jasa Meanwhile, the Mining Services business umum berkelanjutan obligasi dan sukuk Company’s operational activities.
Pertambangan membukukan pendapatan line recorded revenue of US$389.25 guna memperkuat modal kerja bagi
sebesar US$389,25 juta yang tumbuh million, representing an 34.15% increase aktivitas operasional Perusahaan.
34,15% dibandingkan dengan US$290,15 compared with US$290.15 million in the
juta pada tahun sebelumnya. Peningkatan previous year. This increase was driven
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Meski demikian, kinerja keuangan Nevertheless, the Company’s financial Sukuk Ijarah Berkelanjutan I Tahap II Tahun Ijarah I Phase II of 2025 worth Rp1.5 trillion
Perusahaan tetap solid, tercermin dari performance remained solid, as reflected 2025 senilai Rp1,5 triliun yang kembali which once again successfully recorded
peningkatan EBITDA sebesar 62,53% by an 62.53% increase in EBITDA to sukses mencatatkan kelebihan permintaan oversubscription.
menjadi US$172,63 juta pada tahun 2025. US$172.63 million in 2025. (oversubscribed).
Jumlah aset lancar mengalami peningkatan Total current assets increased by 56.90% Obligasi dan sukuk yang diterbitkan juga The issued bonds and sukuk will also be
sebesar 56,90% sejalan dengan in line with increasing production capacity, digunakan untuk memperkuat modal utilized to strengthen working capital.
bertambahnya kapasitas produksi, while cash and cash equivalents reached kerja. PEFINDO memberikan peringkat PEFINDO assigned a corporate rating of
sedangkan kas dan setara kas mencapai US$72.03 million at year-end, reflecting idA+ dengan prospek stabil terhadap idA+ with a stable outlook for Petrosea
US$72,03 juta pada akhir tahun yang a resilient financial structure and strong Petrosea yang mencerminkan posisi which reflects the Company’s strong
mencerminkan ketahanan struktur liquidity. Total assets increased by bisnis Perusahaan yang kuat, layanan yang business position, integrated service and
keuangan dan likuiditas yang kuat. Jumlah 82.51% to US$1.58 billion, with fixed terintegrasi dan profil keuangan yang kuat. strong financial profile.
aset mengalami peningkatan sebesar assets increasing by 121.20% as a result
82,51% menjadi US$1,58 miliar, di mana of investments in additional mining Pada tahun 2025, Petrosea mendirikan tiga in 2025, Petrosea established three new
aset tetap mengalami peningkatan equipment to support new mining services anak usaha baru sebagai bagian dari upaya subsidiaries as part of the Company’s
sebesar 121,20% sebagai hasil dari projects and acquisitions. Perusahaan untuk terus menciptakan ongoing efforts to create sustainable
investasi yang dilakukan untuk menambah nilai berkelanjutan, yaitu PT Portus Bara value, namely PT Portus Bara Jaya in mining
peralatan tambang guna mendukung Jaya di bidang jasa pertambangan, services, PT Petrosea EPC in EPC services,
proyek-proyek jasa pertambangan baru PT Petrosea EPC di bidang EPC, serta and Petrosea Solution Pakistan (Private)
dan akuisisi. Petrosea Solution Pakistan (Private) Limited in Engineering, Procurement &
Limited di bidang Engineering, Construction Management.
Jumlah liabilitas Perusahaan mengalami The Company’s liabilities increased by Procurement & Construction
peningkatan 106,54% menjadi US$1,28 juta 106.54% to US$1.28 million, primarily Management.
yang disebabkan oleh aktivitas investasi driven by investments in mining fleets,
armada tambang sehingga interest which resulted in interest bearing debt Pencapaian penting lainnya adalah Another significant achievement was
bearing debt meningkat sebesar 113,62% increasing by 113.62% to US$849.55 keberhasilan Petrosea dalam memperoleh Petrosea’s success in securing various
menjadi US$849,55 juta guna mendukung million in order to support the Company’s, berbagai kontrak baru di lini bisnis Jasa new contracts within the Mining Services
ekspansi bisnis dan diversifikasi usaha business expansion and diversification. Pertambangan, di antaranya adalah business line, including a mining services
Perusahaan. Belanja modal yang terealisasi Capital expenditure which was realized perjanjian jasa pertambangan dengan agreement with PT Bara Prima Mandiri and
sepanjang tahun didukung penuh oleh during the year was fully supported by PT Bara Prima Mandiri & PT Niaga Jasa PT Niaga Jasa Dunia with an estimated
sumber pendanaan dari beberapa pihak financing facilities from several national Dunia dengan estimasi nilai kontrak contract value of Rp4.03 trillion, as well as
perbankan nasional, yaitu dari PT Bank banking institutions, namely PT Bank sebesar Rp4,03 triliun, serta perjanjian a mining services agreement with
Negara Indonesia Tbk., Bank Mandiri Negara Indonesia (Persero) Tbk, PT Bank jasa pertambangan dengan PT Vale PT Vale Indonesia Tbk with an estimated
(Persero) Tbk dan PT Bank Central Asia Tbk. Mandiri (Persero) Tbk and PT Bank Central Indonesia Tbk dengan estimasi nilai contract value of Rp16 trillion. In addition,
Asia Tbk. kontrak mencapai Rp16 triliun. Selain itu, the Company also signed an overburden
Perusahaan juga menandatangani kontrak removal service contract with
Pencapaian Kinerja Lainnya Other Performance Achievements jasa pengupasan dan pemindahan lapisan PT Barasentosa Lestari with an estimated
Pencapaian penting lainnya adalah Another notable achievement was the tanah penutup dengan PT Barasentosa contract value of Rp3.5 trillion. In the EPC
keberhasilan Perusahaan dalam Company’s successful issuance and list Lestari dengan estimasi nilai kontrak business line, Petrosea signed several
menerbitkan dan mencatatkan Obligasi of its Shelf-Registered Bonds I Phase sebesar Rp3,5 triliun. Pada lini bisnis EPC, agreements, including an initial agreement
Berkelanjutan I Tahap II Tahun 2025 dan II of 2025 and Shelf-Registered Sukuk Petrosea menandatangani beberapa with Reko Diq Mining Company (Private)
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perjanjian, diantaranya perjanjian Limited, a mining company in Pakistan to Kami percaya bahwa penerapan prinsip- We believe that the application of
pelaksanaan awal dengan Reko Diq Mining provide EPC services with a contract value prinsip governansi korporat yang baik good corporate governance principles
Company (Private) Limited, perusahaan of US$17.5 million. berperan penting dalam meningkatkan plays an important role in enhancing
pertambangan di Pakistan untuk jasa daya saing dalam kancah persaingan competitiveness in the global arena,
layanan EPC dengan nilai kontrak sebesar global, termasuk menurunkan biaya modal including lowering the cost of capital and
US$17,5 juta. serta berkontribusi positif terhadap contributing positively to the achievement
pencapaian kinerja sesuai dengan strategi of performance in line with the established
Kendala yang Dihadapi dan Antisipasi Challenges Encountered and Mitigation dan kebijakan strategis yang telah strategies and strategic policies.
yang Dilakukan Measures Undertaken ditetapkan. Oleh karena itu, kami secara Therefore, we periodically assess the level
Sepanjang tahun pelaporan, Perusahaan Throughout the reporting year, the periodik mengukur tingkat kepatuhan of compliance and corporate governance
beroperasi di tengah dinamika geopolitik Company operated amid global dan praktik corporate governance practices based on assessments
global yang meningkatkan volatilitas geopolitical dynamics that heightened berdasarkan penilaian yang dilakukan conducted by an independent party,
harga komoditas dan mempengaruhi commodity price volatility and affected oleh pihak independen dengan mengacu referring to the ASEAN Corporate
target produksi, sehingga mendorong production targets, prompting several kepada standar ASEAN Corporate Governance Scorecard (ACGS) standards.
dilakukannya penyesuaian rencana kerja clients to adjust their work plans and Governance Scorecard (ACGS).
dan anggaran biaya oleh sejumlah klien, budgets. This, in turn, impacted the
yang berdampak pada penjadwalan scheduling and activity levels of certain Berdasarkan hasil evaluasi dan asesmen Based on the results of the latest
dan tingkat aktivitas beberapa proyek mining services projects. Nevertheless, terakhir yang dilakukan di tahun 2025, evaluation and assessment conducted in
jasa pertambangan Perusahaan. Namun, the Company was able to anticipate and penerapan pilar-pilar corporate 2025, the implementation of corporate
Perusahaan berhasil mengantisipasi dan effectively mitigate these challenges. governance di Petrosea telah mengadopsi governance pillars at Petrosea has
memitigasi kendala tersebut dengan baik. standar internasional yang disyaratkan oleh adopted the international standards
ACGS. Petrosea kembali mencatatkan mandated by the ACGS. Petrosea once
Penerapan Tata Kelola Perusahaan Corporate Governance Implementation predikat “Sangat Baik” dalam hal again achieved an “Very Good” rating in
pelaksanaan GCG, dengan skor 94,79%, its GCG implementation, with a score of
Dapat dilaporkan bahwa GCG infrastruktur It can be reported that Petrosea’s GCG
atau meningkat dibandingkan dengan 94.79%, an increase from the previous
Petrosea efektif memfasilitasi capaian infrastructure has effectively facilitated
skor tahun sebelumnya sebesar 92,21%. year’s score of 92.21%. Petrosea’s
Perusahaan dalam merealisasi strategi the Company’s achievements in realizing
Posisi Petrosea dalam pelaksanaan tata governance performance is above the
dan kebijakan strategis sesuai dengan its strategies and strategic policies in
kelola berada di atas rata-rata skor Big average score of the Big Cap 100 listed
target rencana kerja tahun 2025. Didukung accordance with the 2025 work plan
Cap 100 perusahaan tercatat di Bursa Efek companies on the Indonesia Stock
oleh GCG infrastruktur Perusahaan targets. Supported by the Company’s
Indonesia. Exchange.
sebagai sistem tata kelola internal yang GCG infrastructure as a comprehensive
komprehensif, seluruh pengambilan internal governance system, all decision-
Petrosea telah menerapkan empat Petrosea has implemented four pillars
keputusan di setiap tingkatan organisasi making at every level of the organization
pilar governansi korporat yang terdiri of corporate governance—ethical
dilakukan dengan berpedoman pada is carried out based on the principle of
dari perilaku beretika, akuntabilitas, conduct, accountability, transparency,
prinsip kehati-hatian (prudent) serta prudence and through various governance
transparansi dan keberlanjutan dalam and sustainability—across its business
melalui berbagai tahapan tata kelola, stages, compliance with capital market
aktivitas bisnis dari Perusahaan, penerapan activities, and this implementation is
kepatuhan terhadap pelaksanaan regulations, and risk management
tersebut sejalan dengan praktik tata kelola aligned with international best governance
peraturan pasar modal serta pengelolaan practices.
terbaik di tingkat internasional. practices.
risiko.
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Kami berkomitmen untuk terus We are committed to continuously Apresiasi atas Penerapan Tata Kelola Recognition of Governance
meningkatkan praktik GCG sebagai tulang enhancing GCG as the backbone of Implementation
punggung bagi keberlanjutan bisnis Petrosea’s business sustainability. Sepanjang tahun 2025, praktik terbaik Throughout 2025, Petrosea’s best
Petrosea. Secara berkesinambungan kami We consistently strive to improve the dalam pelaksanaan GCG di Petrosea practices in GCG implementation once
melakukan perbaikan atas pelaksanaan Company’s corporate governance kembali berhasil mendapatkan pengakuan again received various recognitions from
corporate governance di Perusahaan practices with the aim of adhering to dari berbagai pihak, diantaranya multiple institutions. These included
dengan menjalankan standar tata kelola governance standards applied by other penghargaan untuk kategori “Pendukung awards for the “Oil, Gas & Coal Support”
berdasarkan perusahaan-perusahaan public companies in Southeast Asia and in Minyak, Gas & Batu Bara” pada Bisnis category at the 2025 Bisnis Indonesia
terbuka lainnya di kawasan Asia Tenggara member countries of the Organization for Indonesia Awards 2025, "Community Awards, “Community Empowerment”
dan negara-negara anggota dari Economic Cooperation and Development Empowerment" pada Investor Daily ESG category award at the Investor Daily ESG
Organization for Economic Cooperation (OECD). Appreciation 2025, predikat "Platinum Appreciation 2025, “Platinum Alignment
and Development (OECD). Alignment" pada Top 100 Indonesia rating at the Top 100 Indonesia 2025 La
2025 La Tofi ESG Rating, "Best PR Tofi ESG Rating, “Best PR Leader Awards
Perusahaan secara konsisten memelihara The Company consistently maintains Leader Awards 2025", "Indonesia Best 2025”, “Indonesia Best Corporate
dan memastikan bahwa infrastruktur GCG and ensures that its GCG infrastructure Corporate Secretary Awards 2025" Secretary Awards 2025” and “Indonesia
yang dimiliki tetap relevan dan selaras remains relevant and aligned with the dan “Indonesia Top GCG Awards 2025” Top GCG Awards 2025” from The
dengan Pedoman Umum Governansi Indonesian General Guidelines on dari The Iconomics, “Peringkat A untuk Iconomics, “Rating A for Best Sustainability
Korporat Indonesia, undang-undang Corporate Governance, capital market Laporan Keberlanjutan 2024 Terbaik” dari Report 2024” from the Foundation for
pasar modal dan peraturan Otoritas Jasa laws and Financial Services Authority Foundation for International Human Rights International Human Rights Reporting
Keuangan terkait tata kelola perusahaan regulations related to the governance of Reporting Standards (FIHRRST), serta Standards (FIHRRST), as well as an award
terbuka, guna memastikan kesesuaian public companies, to ensure compliance penghargaan untuk kategori “Leadership for the “Leadership A – Advancing ESG
dengan standar tata kelola terkini. with the latest governance standards. A- Advancing ESG Transparency” dari Transparency” category from the Bumi
GCG Infrastruktur tersebut mencakup This GCG infrastructure includes, among Bumi Global Karbon (BGK) Foundation. Global Karbon (BGK) Foundation. The
diantaranya adalah Kode Etik, Board others: Code of Conduct, Board Manual, Perusahaan juga berhasil meraih predikat Company was recognized as one of the
Manual, Delegation of Authority, GCG Delegation of Authority, GCG Manual, sebagai “Top 50 Big Capitalization “Top 50 Big Capitalization Public Listed
Manual, Piagam Komite Audit, Risk & Audit, Risk & Compliance Committee Public Listed Companies” di ajang 16th Companies” at the 16th IICD Corporate
Compliance, Piagam Komite Nominasi Charter, Nomination & Remuneration IICD Corporate Governance Awards Governance Awards
& Remunerasi, Piagam Komite Project & Committee Charter, Project & Investment
Investment, Piagam Komite Keberlanjutan, Committee Charter, Sustainability
Prosedur Transaksi Afiliasi & Benturan Committee Charter, Affiliate Transactions Prospek Usaha, Perkembangan Business Prospects, Economic
Kepentingan, Piagam Internal Audit, & Conflict of Interests Procedure, Internal Perekonomian & Pasar Development & Market
Standar Pelaksanaan Operasional, Audit Charter, Operational Implementation
Whistleblowing System, Kebijakan Standards, Whistleblowing System, Tantangan Global Global Challenges
Manajemen Risiko, Kebijakan Corporate Risk Management Policy, Corporate Memasuki tahun 2026, Petrosea Entering 2026, Petrosea views its business
Social Responsibility, Kebijakan Mutu, Social Responsibility Policy, Quality Policy memandang prospek usaha tetap terbuka prospects as remaining open amid global
Kebijakan Safety, Health & Environment, Safety, Health & Environment Policy, di tengah dinamika perekonomian global economic dynamics that continue to be
Kebijakan Komunikasi dan Kebijakan Communication Policy and Anti-Bribery yang masih diwarnai ketidakpastian. marked by uncertainty. The normalization
Anti Penyuapan. Lebih lanjut, Petrosea Policy. Furthermore, Petrosea continues to Normalisasi kebijakan moneter, of monetary policies, geopolitical
terus mempertahankan Sertifikasi ISO maintain its ISO 37001:2016 Anti-Bribery perkembangan geopolitik, eskalasi konflik developments, the escalation of conflicts
37001:2016 Sistem Manajemen Anti Management System certification to di kawasan Timur Tengah dan penyesuaian in the Middle East and adjustments in
Penyuapan dalam mencegah praktik suap. prevent bribery practices. arah kebijakan perdagangan internasional international trade policies are expected
diperkirakan masih menjadi faktor to remain external factors influencing the
eksternal yang mempengaruhi iklim usaha overall business climate and investment
dan arus investasi secara keseluruhan. flows.
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Perekonomian Indonesia Indonesia’s Economy Construction & Installation (EPCI) guna strategic offshore and onshore oil & gas
Di tingkat domestik, perekonomian At the domestic level, Indonesia’s mendukung proyek-proyek strategis projects, as well as the development
Indonesia pada tahun 2026 diperkirakan economy in 2026 is expected to continue migas offshore dan onshore, serta of downstream energy industries and
tetap tumbuh secara positif, didukung growing positively, supported by pengembangan industri hilir energi chemical processing industries and their
oleh kuatnya konsumsi domestik, strong domestic consumption, ongoing dan industri pengolahan kimia beserta derivatives, both at the national and
pembangunan infrastruktur dan infrastructure development and continued turunannya, baik di tingkat nasional regional levels, including the Asia Pacific
berlanjutnya kebijakan pemerintah dalam government policies to strengthen maupun regional, termasuk Asia Pasifik dan and Oceania regions.
memperkuat ketahanan nasional. national resilience. Oseania.
Prospek tersebut ditopang oleh kinerja These prospects are underpinned by Arah kebijakan produksi batu bara untuk The policy direction for coal production
ekonomi yang positif, di mana berdasarkan positive economic performance, with menjaga stabilitas ketahanan energi to maintain national energy security is
data Badan Pusat Statistik, perekonomian BPS-Statistics Indonesia reporting that nasional diperkirakan dikelola secara expected to be managed adaptively,
Indonesia tumbuh sebesar 5,11% pada Indonesia’s economy grew by 5.11% adaptif dengan mempertimbangkan taking into account the balance between
tahun 2025, meningkat dibandingkan in 2025, a 5.03% increase compared keseimbangan permintaan domestik dan domestic and global demand, price
5,03% pada tahun sebelumnya. Capaian to the previous year. This achievement global, stabilitas harga, serta keberlanjutan stability, as well as the sustainability of
ini mencerminkan ketahanan struktural reflects the structural resilience of the industrialisasi nasional. Kuatnya konsumsi national industrialization. Strong domestic
ekonomi nasional di tengah dinamika national economy amid global dynamics, domestik tetap menjadi faktor kunci consumption is expected to remain a key
global, sekaligus menjadi fondasi while providing a strong foundation for dalam menjaga tingkat produksi guna factor in maintaining production levels
yang kuat bagi Perusahaan dalam the Company in executing its sustainable memastikan ketahanan energi sekaligus to ensure energy security while reducing
menjalankan strategi pertumbuhan secara growth strategy. mengurangi ketergantungan terhadap reliance on imports. In the long term, coal
berkelanjutan. impor. Dalam kerangka jangka panjang, continues to account for the largest share
batu bara masih menempati porsi of the national energy mix and is projected
Mendukung Ketahanan Energi Nasional Supporting National Energy Security terbesar dalam bauran energi nasional to remain an important component in
The Indonesian government’s strategic dan diproyeksikan tetap berperan penting ensuring balanced and reliable energy
Kebijakan strategis pemerintah Indonesia
policies to reduce reliance on energy dalam menjamin keandalan pasokan supply. Demand from key export destination
untuk mengurangi ketergantungan
imports and maintain the stability of the energi secara berimbang. Permintaan dari countries in Asia is expected to remain a
terhadap impor energi dan menjaga
national energy supply are key factors in negara-negara tujuan ekspor utama di key driver of national production levels,
stabilitas pasokan energi nasional menjadi
strengthening energy security amid global kawasan Asia diperkirakan tetap menjadi supported by Indonesia’s strategic
faktor penting dalam memperkuat
dynamics. penopang tingkat produksi nasional, position as one of the largest suppliers in
ketahanan energi di tengah dinamika
seiring dengan posisi strategis Indonesia the global seaborne coal market, which
global.
sebagai salah satu pemasok terbesar plays an important role in maintaining
Efforts to optimize and increase dalam global seaborne coal market, the stability of energy supply. This role
Upaya optimalisasi dan peningkatan
production from domestic oil & gas fields yang berperan penting dalam menjaga strengthens the competitiveness of
produksi lapangan migas nasional
are expected to curb the decline in oil & stabilitas pasokan energi. Peran tersebut Indonesian coal in the international market,
diharapkan dapat menahan laju penurunan
gas output, as well as enhance national memperkuat daya saing batu bara while reaffirming its contribution to
produksi migas, serta meningkatkan
energy independence. This policy is Indonesia di pasar internasional, sekaligus regional energy security.
kemandirian energi. Kebijakan tersebut
aligned with Petrosea’s diversification menegaskan kontribusinya terhadap
sejalan dengan langkah diversifikasi
initiatives during 2025 through the ketahanan energi di kawasan regional.
Petrosea sepanjang tahun 2025 melalui
penguatan kapabilitas multidisiplin strengthening of its multidisciplinary
di bidang Engineering, Procurement, Engineering, Procurement, Construction &
Installation (EPCI) capabilities to support
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Dalam konteks tersebut, Petrosea Against this backdrop, Petrosea will focus
memfokuskan strategi pada peningkatan on its strategy to enhance productivity, Sementara itu, Indonesia diperkirakan Meanwhile, Indonesia is expected to
produktivitas, efisiensi biaya, serta improve cost efficiency, and strengthen mempertahankan peran strategisnya maintain its strategic role as one of the
penguatan operational excellence operational excellence in order to sebagai salah satu produsen emas utama leading gold producers in the Asia and
guna mendukung kebutuhan produksi sustainably support client production di kawasan Asia dan Oseania. Dengan Oceania region. Given its characteristics
klien secara berkelanjutan dan selaras requirements and align with national karakteristiknya sebagai aset lindung as a safe-haven asset, the medium to
dengan arah kebijakan nasional. Di sisi policy directions. Meanwhile, natural gas nilai, prospek jangka menengah dan long-term outlook for gold is expected to
lain, gas bumi diposisikan sebagai energi is positioned as a strategic transition panjang dari emas tetap terjaga di tengah remain resilient amid global uncertainty.
transisi yang strategis dalam mendukung energy source to support industrial needs, ketidakpastian global. Peluang ini semakin This presents increasingly relevant
kebutuhan industri, ketenagalistrikan, serta power generation, and national economic relevan bagi penyedia jasa pertambangan opportunities for integrated gold mining
pengembangan ekonomi nasional. development. emas terintegrasi yang memiliki kapabilitas service providers with EPC capabilities as
EPC serta pemahaman mendalam well as a deep understanding of geological
Prospek Sektor Energi & Mineral Energy & Minerals Sector Outlook terhadap aspek geologi dan dinamika aspects and operational dynamics.
Di tengah ketidakpastian global dan Amid global uncertainty and volatility of operasional.
volatilitas pasar komoditas, termasuk commodity market, including movements
pergerakan harga minyak mentah yang in crude oil prices that require continuous Petrosea dalam Perspektif Strategis Petrosea in a Strategic Perspective
memerlukan mitigasi berkelanjutan, mitigation, the energy and minerals Dengan mempertimbangkan berbagai Taking these factors into account,
sektor energi dan mineral tetap menjadi sector remains the backbone of the faktor tersebut, Petrosea menilai tahun Petrosea views 2026 as a period that
tulang punggung perekonomian nasional. national economy. Petrosea believes 2026 sebagai periode yang menuntut requires optimism balanced with prudence
Petrosea meyakini bahwa perekonomian that Indonesia’s economy will remain on optimisme disertai kehati-hatian dan and agility in executing its strategies with
Indonesia akan tetap berada pada jalur a solid growth trajectory, with the energy ketangkasan dalam mengeksekusi strategi discipline. Leveraging its proven track
pertumbuhan yang solid, dengan sektor and mineral & coal resources sector secara disiplin. Berbekal rekam jejak dan record and competitive advantages,
energi dan sumber daya mineral & batu serving as a key foundation for the long- keunggulan kompetitif yang dimiliki, supported by the implementation of
bara sebagai fondasi penting dalam term strategy in safeguarding national didukung oleh penerapan operational operational excellence, digitalization,
pencapaian strategi jangka panjang untuk resilience. excellence, digitalisasi, long-term cost long-term cost optimization strategy,
menjaga ketahanan nasional. optimization strategy, GCG sebagai GCG as an enabler, risk management, as
enabler, manajemen risiko, serta sinergi well as synergies with Petrindo group,
Pada komoditas nikel, Indonesia In the nickel commodity, Indonesia is dengan grup Petrindo, Perusahaan the Company is confident in sustaining
diproyeksikan terus memperkuat projected to continue strengthening its optimistis dapat menjaga keberlanjutan its performance while creating long-term
posisinya dalam rantai pasok global position in the global supply chain through kinerja dan menciptakan nilai tambah value for all stakeholders.
melalui pengembangan hilirisasi. Meskipun downstream development. Despite short- jangka panjang bagi seluruh pemangku
terdapat tantangan penyesuaian pasokan term supply adjustment challenges, the kepentingan.
dalam jangka pendek, prospek jangka medium to long-term outlook will still be
menengah dan panjang tetap didukung supported by the growth of the electric Sejalan dengan perkembangan tersebut, In line with these developments, Petrosea
oleh pertumbuhan industri kendaraan listrik vehicle industry and increasing demand for Petrosea berkomitmen untuk terus is committed to continue supporting
serta kebutuhan material baterai. Hal ini battery materials. This presents significant mendukung program pemerintah dalam government programs in promoting job
membuka peluang signifikan bagi Petrosea opportunities for Petrosea as a mining mendorong penciptaan lapangan kerja, creation, reducing reliance on energy
sebagai penyedia jasa pertambangan yang services provider with integrated technical mengurangi ketergantungan impor energi, imports, as well as strengthening the
memiliki kapabilitas teknis terintegrasi capabilities and a consistent commitment serta memperkuat ekosistem industri industrial and downstream ecosystem
serta menerapkan praktik responsible to responsible mining practices. dan hilirisasi guna menopang ketahanan in order to sustainably support energy
mining secara konsisten. energi dan resiliensi nasional secara security and national resilience.
berkelanjutan.
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Perubahan Komposisi Direksi Changes to The Board of Directors’
Composition
Pada tahun 2025, tidak ada perubahan in 2025, no changes were made to
pada komposisi anggota Direksi the composition of members of the
Perusahaan. Company’s Board of Directors.
Apresiasi Appreciation
Kami, seluruh jajaran Direksi dan We, the Board of Directors and
Manajemen, menyampaikan terima kasih Management, express our sincere
yang sebesar-besarnya kepada para gratitude to our shareholders, Board of
pemegang saham, Dewan Komisaris, Commissioners, customers, financial
pelanggan, lembaga keuangan, institutions, business partners, regulators,
mitra usaha, regulator dan pemangku and all stakeholders for their trust, support
kepentingan lainnya atas kepercayaan, and cooperation. Your continued support
dukungan dan kerja sama yang telah has enabled Petrosea to overcome
diberikan. Berkat hal tersebut, pada tahun challenges, enhance its market position
ini Petrosea mampu melewati berbagai and capture new opportunities in order to
tantangan dan semakin memperkuat achieve sustainable growth going forward.
posisinya, sekaligus menangkap berbagai
peluang guna mencapai pertumbuhan
berkelanjutan di masa mendatang.
Kepada seluruh karyawan, kami juga We would also like to express our gratitude
menyampaikan apresiasi atas dedikasi dan to all employees for their dedication and
kerja keras yang ditunjukkan sepanjang hard work throughout 2025 in supporting
tahun 2025 dalam mendukung pencapaian the Company’s performance, therefore
kinerja Perusahaan, sehingga Petrosea ensuring we continue to generate added
dapat terus menciptakan nilai tambah bagi value for all our stakeholders.
seluruh pemangku kepentingan.
Jakarta, Maret 2026
Jakarta, March 2026
Atas Nama Direksi
On Behalf of the Board of Directors
Michael
Presiden Direktur
President Director
120 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 121
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Direksi
Board of Director
Michael Kartika Hendrawan Ruddy Santoso Meinar Kusumastuti Iman Darus Hikhman
Presiden Direktur Direktur Direktur Direktur Direktur
President Director Director Director Director Director
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SURAT PERNYATAAN TANGGUNG JAWAB STATEMENT OF ACCOUNTABILITY OF
ANGGOTA DIREKSI & DEWAN KOMISARIS ATAS MEMBERS OF THE BOARD OF DIRECTORS & THE BOARD OF
LAPORAN TAHUNAN 2025 PT PETROSEA TBK COMMISSIONERS FOR THE 2025 ANNUAL REPORT
OF PT PETROSEA TBK
Kami yang bertanda tangan di bawah ini menyatakan bahwa semua informasi dalam Laporan We, the undersigned, state that all the information in PT Petrosea Tbk Annual Report 2025
Tahunan. PT Petrosea Tbk tahun 2025 telah dimuat secara lengkap dan bertanggung jawab is complete and are fully responsible for the content accuracy of the Company’s Annual
penuh atas kebenaran isi Laporan Tahunan Perusahaan. Report.
Demikian pernyataan ini dibuat dengan sebenarnya.
Therefore, this statement letter is made truthfully.
Jakarta, Maret 2026
Jakarta, March 2026
Michael
Osman Sitorus
Presiden Direktur
Presiden Komisaris merangkap Komisaris Independen
President Director
President Commissioner concurrently Independent Commissioner
Erwin Ciputra Djauhar Maulidi, S.E., M.B.A. Prof. Ginandjar Kartasasmita Kartika Hendrawan Ruddy Santoso
Komisaris Komisaris Komisaris Direktur Direktur
Commissioner Commissioner Commissioner Director Director
Jenderal Pol. (Purn.) Drs. Sutanto Dr. Setia Untung Arimuladi, S.H., M.Hum. Meinar Kusumastuti Iman Darus Hikhman
Komisaris Komisaris Independen Direktur Direktur
Commissioner Independent Commissioner Director Director
124 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 125
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03
Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
PT Petrosea Tbk
PROFIL PERUSAHAAN
COMPANY PROFILE
“
Petrosea memperkuat posisinya
sebagai penyedia solusi terintegrasi
dari hulu hingga hilir melalui lini
bisnis Jasa Pertambangan, EPC,
EPCI Migas Lepas Pantai, serta Jasa
Logistik & Pendukung
Petrosea strengthened its position
as an integrated upstream to
downstream solutions provider
through its Mining Services, EPC,
Offshore Oil & Gas EPCI and
“
Logistics & Supporting Services
business lines
Laporan Tahunan / Annual Report 2025 >>>>>
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Sekilas Petrosea
Sekilas Petrosea
Petrosea In Brief
Petrosea in Brief
Sebagai perusahaan multidisiplin dengan As a multidisciplinary company with a Sebagai catatan penting dalam sejarahnya, As a significant milestone in its history,
rekam jejak lebih dari lima dekade, track record of more than five decades, pada tahun 2019, Petrosea terpilih oleh in 2019, Petrosea was selected by the
Petrosea terus mengukuhkan posisinya Petrosea continues to strengthen its World Economic Forum sebagai satu- World Economic Forum as the only
sebagai penyedia solusi terpadu yang position as an integrated solutions satunya perusahaan tambang dan satu mining company and the only Indonesian
mencakup seluruh mata rantai dari provider covering the entire value chain satunya perusahaan milik Indonesia owned company to join the Global
hulu hingga hilir melalui lini bisnis Jasa from upstream to downstream through yang masuk ke dalam Global Lighthouse Lighthouse Network due to the success in
Pertambangan, EPC, EPCI Migas Lepas Mining Services, EPC, Offshore Oil & Gas Network berkat kesuksesan dalam implementing Industry 4.0 technologies to
Pantai dan Jasa Logistik & Pendukung EPCI and Logistics & Support Services mengimplementasikan teknologi drive performance.
untuk mendukung sektor pertambangan business lines to support the mineral & coal Industri 4.0 untuk mendukung kinerja.
mineral & batu bara, minyak & gas bumi, mining, oil & gas, as well as construction
serta konstruksi di seluruh Indonesia. sectors across Indonesia. Selanjutnya, pada tahun 2023, Petrosea Moreover, in 2023, Petrosea reached an
berhasil mencapai sebuah jejak langkah important milestone with the completion
Seluruh target kinerja operasional dan All of Petrosea’s operational and financial penting, yaitu penuntasan transaksi of the transaction to acquire 99.99%
keuangan Petrosea didukung oleh performance targets are supported by pembelian 99,99% saham shares of PT Kemilau Mulia Sakti (KMS),
budaya Keselamatan, Kesehatan Kerja a strong Safety, Health & Environment PT Kemilau Mulia Sakti (KMS), yang the owner of 99.90% shares of PT Cristian
& Lingkungan (K3L) yang kuat melalui (SHE) culture through the implementation merupakan pemilik 99,90% saham Eka Pratama (CEP), a coal mining company
penerapan target zero accident. Selain of target zero accident. Furthermore, PT Cristian Eka Pratama (CEP), perusahaan with its operating area located in Barat
itu, Petrosea juga berkomitmen untuk Petrosea is also committed to penambangan batu bara dengan area Regency, East Kalimantan Province.
menerapkan operational excellence dan implementing operational excellence and operasional yang berlokasi di Kabupaten
continuous improvement dalam setiap continuous improvement in every aspect Kutai Barat, Provinsi Kalimantan Timur.
aspek operasionalnya. of its operations.
Pada tanggal 16 Februari 2024, On 16 February 2024 PT Kreasi Jasa
Lebih dari itu, Petrosea menerapkan Furthermore, Petrosea integrates risk PT Kreasi Jasa Persada (KJP) menyelesaikan Persada (KJP) completed the acquisition
pengelolaan risiko, kepatuhan management, compliance and Good pengambilalihan sebesar 342.925.700 of 342,925,700 shares or represents 34%
(compliance) dan Good Corporate Corporate Governance (GCG) into its saham atau setara dengan 34% dari from the total issued and paid up capital in
Governance (GCG) secara terintegrasi management system as a main foundation seluruh saham yang ditempatkan dan the Company owned by PT Caraka Reksa
dalam sistem manajemen Perusahaan for achieving sustainable growth. disetor penuh dalam Perusahaan, yang Optima.
sebagai fondasi utama untuk mencapai sebelumnya dimiliki oleh PT Caraka Reksa
pertumbuhan berkelanjutan. Optima.
Perusahaan juga memanfaatkan teknologi The Company also leverages the latest KJP merupakan entitas anak langsung yang KJP is a direct subsidiary which is 99.98%
terkini melalui Minerva Digital Platform technologies through its Minerva Digital dimiliki dan dikendalikan sebesar 99,98% owned and controlled by PT Petrindo
yang melayani berbagai proyek lintas Platform which serves various cross- oleh PT Petrindo Jaya Kreasi Tbk (CUAN). Jaya Kreasi Tbk (CUAN). As a result of this
sektoral, menciptakan konektivitas dan sector projects while providing innovative Dengan selesainya transaksi tersebut, completed transaction, KJP became
menyediakan solusi inovatif bagi seluruh solutions for all clients. The utilization of KJP menjadi pengendali baru Perusahaan, the new controlling shareholder of the
klien. Pemanfaatan real-time data untuk real-time data to monitor and control dengan Bapak Prajogo Pangestu sebagai Company, with Mr. Prajogo Pangestu as
memonitor dan mengendalikan kegiatan project operational activities is carried out pemilik manfaat akhir (ultimate beneficial the ultimate beneficial owner.
operasional proyek dilakukan melalui through the Remote Operations Center owner).
Remote Operations Center (ROC) yang (ROC) which has become one of the
telah menjadi salah satu keunggulan competitive advantages for Petrosea. Pada Juni 2024, KJP menyelesaikan In June 2024, KJP completed the
kompetitif bagi Petrosea. pelaksanaan penawaran tender wajib, mandatory tender offer activity, however
namun tidak terdapat saham masyarakat no number of shares were sold by the
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Sekilas Petrosea Sekilas Petrosea
Petrosea In Brief Petrosea In Brief
yang dijual dalam pelaksanaan tender public during the implementation of the grup Hafar dan keseluruhan saham dari share ownership of the HBS group, which
tersebut. Selanjutnya, pada bulan yang mandatory tender. Meanwhile, during grup HBS, dimana akuisisi ini merupakan represents the implementation of its
sama, KJP menambah kepemilikan the same month, KJP increased its implementasi diversifikasi usaha dan business diversification strategy and the
saham sebanyak 75.836.700 saham atau share ownership by 75,836,700 shares, peningkatan kapabilitas terbaru. enhancement of new capabilities.
setara dengan 7,50% dari seluruh saham representing 7.50% of all shares owned
Sebagai catatan penting, pada tanggal As an important milestone, on 2 May 2025,
yang sebelumnya dimiliki oleh CRO, by CRO, therefore resulting in KJP’s
2 Mei 2025, Perusahaan melalui anak the Company through its subsidiary
sehingga kepemilikan KJP meningkat ownership reaching 41.52%. As of the end
perusahaannya, yaitu PT Petrosea PT Petrosea Infrastruktur Nusantara
menjadi 41,52%. Hingga akhir tahun 2025, of 2025, KJP ownership in the Company
Infrastruktur Nusantara melakukan subscribed to 40% of new shares in
kepemilikan saham KJP di Perusahaan was recorded at 45.33%.
penyetoran saham baru atas 40% saham PT Maha Raja Mineral, a limited liability
tercatat sebesar 45,33%.
PT Maha Raja Mineral, suatu perusahaan company engaged in the trading of
terbatas yang bergerak di bidang coal, nickel and iron ore commodities in
Pada tahun ini, dengan fondasi yang kuat This year, with a strong foundation of
perdagangan komoditas batu bara, nikel Indonesia.
dalam pelaksanaan GCG secara konsisten, consistent implementation of GCG,
dan bijih besi di Indonesia.
Petrosea sukses menjalankan strategi Petrosea successfully executed its
diversifikasi usaha dan ekspansi bisnis business diversification and expansion
Dilanjutkan dengan tanggal Subsequently, on 1 August 2025, the
guna untuk terus mengokohkan posisinya strategies to further strengthen its position
1 Agustus 2025, dimana Perusahaan Company signed a Conditional Share
sebagai perusahaan yang unggul dan as a leading and resilient company within
menandatangani Perjanjian Jual Beli Sale and Purchase Agreement to acquire
tangguh di industrinya serta penguatan its industry, while enhancing resilience and
Bersyarat untuk melakukan pembelian all shares of HBS (PNG) Limited and
ketahanan dan pencapaian pertumbuhan achieving more sustainable growth.
seluruh saham HBS (PNG) Limited & its subsidiaries with a total purchase
yang lebih berkelanjutan.
anak usahanya dengan nilai pembelian value of AU$40 million (approximately
keseluruhan saham adalah AU$40 juta US$25.76 million). On 30 October 2025,
Strategi pengembangan usaha secara The Company’s organic business
(sekitar US$25,76 juta). Pada tanggal 30 the acquisition process of HBS group was
organik dilakukan Perusahaan melalui lini development strategy was carried
Oktober 2025, proses akuisisi grup HBS completed.
bisnis Jasa Pertambangan dan EPC. Melalui out through its Mining Services and
telah selesai.
kedua lini bisnis tersebut, Petrosea telah EPC business lines. Through these two
mencatat pertumbuhan aktivitas usaha business segments, Petrosea recorded
Kemudian pada tanggal 15 Agustus 2025, Then on 15 August 2025, the Company
dan berhasil meningkatkan backlog secara continued growth in business activities
Perusahaan melalui anak perusahaan yang through its wholly owned subsidiary
konsisten. Pencapaian ini turut mendorong and consistently increased its backlog.
dimiliki sepenuhnya, yaitu PT Petrosea PT Petrosea Engineering Procurement
perluasan basis klien yang menjadi fondasi This achievement also supported the
Engineering Procurement Construction, Construction, signed the Share Sale
yang kuat dalam memastikan pertumbuhan expansion of the client base in both
menandatangani Akta Jual Beli Saham and Purchase Deed and completed the
jangka panjang. Pengembangan usaha sectors, forming a solid foundation
dan menyelesaikan pengambilan saham acquisition of 51% shares in Hafar group,
secara organik semakin menjadikan to ensure long-term growth. Organic
sebesar 51% grup Hafar, yaitu PT Hafar namely PT Hafar Daya Konstruksi and
Petrosea sebagai mitra layanan usaha bagi business development has further
Daya Konstruksi dan PT Hafar Daya PT Hafar Daya Samudera.
seluruh klien, baik yang baru maupun yang strengthened Petrosea’s position as a
Samudera.
telah ada. trusted business service partner for both
new and existing clients.
Terakhir pada tanggal 19 september 2025, Finally, on 19 September 2025, the
Strategi pengembangan usaha secara The Company carried out its inorganic Perusahaan menandatangani perjanjian Company signed a non-binding term
anorganik juga dilakukan oleh Perusahaan growth strategy through the acquisition non-binding term sheet sehubungan sheet in relation to the planned acquisition
melalui akuisisi mayoritas saham dari of majority shares in Hafar group and full dengan rencana akuisisi mayoritas saham of majority shares in Scan-Bilt Pte. Ltd.
Scan-Bilt Pte. Ltd. Melalui perusahaan ini, Through this company, Petrosea will
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Company Profile Company Profile
Sekilas Petrosea
Petrosea In Brief
Petrosea akan menyediakan layanan di provide services in plant civil engineering
bidang plant civil engineering construction construction and maintenance for the
dan maintenance work untuk industri chemical processing and onshore oil &
pengolahan kimia serta minyak & gas gas industries, positioning Scan-Bilt as a
onshore dan menjadikan Scan-Bilt sebagai business hub for expanding operations
business hub bagi ekspansi bisnis ke into the Asia-Pacific market.
wilayah pasar Asia Pasifik.
Pada tanggal 24 November 2025, On 24 November 2025, Petrosea, through
Petrosea melalui anak usahanya, its subsidiary, Petrosea Services Solutions
Petrosea Services Solutions Ltd., telah Ltd., completed the acquisition of 60%
menyelesaikan proses pengambilalihan the shares in Scan-Bilt Pte. Ltd.
60% saham Scan-Bilt Pte. Ltd.
Pengelolaan risiko, kepatuhan Integrated risk management, compliance
(compliance) dan Good Corporate and Good Corporate Governance
Governance (GCG) secara terintegrasi (GCG) are an integral part of Petrosea’s
menjadi bagian yang tidak terpisahkan dari management system. This approach
sistem manajemen Petrosea. Pendekatan ensures that every decision-making
ini memastikan bahwa setiap pengambilan process and operational activity of the
keputusan dan pelaksanaan operasional Company continues to be aligned with
Perusahaan senantiasa sejalan dengan the principles of good governance,
prinsip tata kelola yang baik, transparansi transparency and effective risk mitigation.
dan mitigasi risiko yang efektif.
Pencapaian terbaru di tahun 2025 atas The most recent achievement in 2025
pelaksanaan GCG telah menjadikan related to GCG implementation has
Petrosea sebagai bagian dari Top 50 Big resulted in Petrosea placed among the
Capitalization Public Listed Company Top 50 Big Capitalization Public Listed
oleh Indonesian Institute for Corporate Companies by the Indonesian Institute for
Directorship (IICD). Skor GCG Petrosea Corporate Directorship (IICD). Petrosea’s
masih berada di atas rata-rata emiten atau GCG score remains above the average
perusahaan publik (Tbk), yakni sebesar score of public listed companies (Tbk),
82,94 poin dalam kategori Big Cap (100 which reached 82.94 points in the Big Cap
perusahaan dengan kapitalisasi pasar category (the top 100 companies with
terbesar di bursa). the largest market capitalization on the
exchange).
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Company Profile Company Profile
Lini Bisnis
Business Lines
Jasa Pertambangan
Mining Services
Grup Petrosea menyediakan layanan jasa pertambangan terintegrasi yang Petrosea group delivers integrated mining services backed by extensive
didukung oleh pengalaman luas dan keahlian industri yang mendalam untuk experience and in-depth industry expertise to support the development of the
mendukung pengembangan sektor pertambangan batu bara, nikel dan emas. coal, nickel and gold mining sectors.
Dengan pengalaman lebih dari lima With over five decades of experience, Melalui HBS dan anak usahanya, Petrosea Through HBS and its subsidiaries, Petrosea
dekade, Petrosea menawarkan solusi Petrosea offers integrated mining menyediakan layanan pertambangan dan provides mining and construction services
pertambangan terintegrasi yang solutions tailored to the requirements konstruksi serta solusi alat berat di Papua as well as heavy equipment solutions in
disesuaikan dengan kebutuhan setiap of each project, including the latest Nugini. Papua New Guinea.
proyek, termasuk penerapan teknologi technologies through its Minerva Digital
HBS telah menjalin kemitraan strategis HBS has built strong partnerships with key
terkini melalui Minerva Digital Platform Platform designed to solve operational
dengan pelaku utama industri players in the mining industry, particularly
yang dirancang untuk mengatasi issues in order to provide the best possible
pertambangan, khususnya di sektor emas, in the gold sector, and currently supports
tantangan operasional guna memberikan services for all clients.
dan saat ini mendukung beberapa proyek several major gold mining projects in
layanan terbaik bagi seluruh klien.
pertambangan emas utama di Papua Papua New Guinea for clients including
Nugini untuk klien seperti Newmont, Newmont, St Barbara and Harmony Gold.
Petrosea memiliki kapabilitas untuk Petrosea has the capability to monitor St Barbara, dan Harmony Gold.
mengawasi dan mengendalikan operasi and control operations at multiple mining
di berbagai lokasi tambang dengan sites by utilizing real-time data through its
memanfaatkan real-time data melalui Remote Operations Center (ROC) located
Remote Operations Center (ROC) yang at the Company’s headquarters.
berlokasi di kantor pusat Perusahaan.
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Company Profile Company Profile
Lini Bisnis
Business Lines
Rekayasa, Pengadaan & Konstruksi
Engineering, Procurement & Construction
Sebagai perusahaan multidisiplin terkemuka di Indonesia di bidang As a leading Indonesian multi-disciplinary mining, energy and infrastructure
pertambangan, energi dan infrastruktur, Petrosea telah membangun company, Petrosea has established a strong reputation in providing EPC
reputasi yang kuat dalam menyediakan layanan EPC dengan senantiasa services that consistently prioritize the aspects of safety and quality.
mengedepankan aspek keselamatan dan kualitas.
Dengan pengalaman puluhan tahun With decades of experience and Melalui Scan-Bilt, Petrosea menyediakan Through Scan-Bilt, Petrosea provides
dan kapabilitas terintegrasi, Petrosea integrated capabilities, Petrosea provides kapabilitas EPC multidisiplin onshore di multidisciplinary EPC onshore capabilities
menyediakan solusi EPC end-to-end di end-to-end EPC solutions across industri pengolahan kimia. in the chemical processing industry.
sektor pertambangan, migas, petrokimia, the mining, oil & gas, petrochemical,
transisi energi, serta infrastruktur kelautan. energy transition, as well as marine Scan-Bilt memiliki pengalaman luas dalam Scan-Bilt has extensive experience
Dengan mengombinasikan keahlian infrastructure sectors. Combining pelaksanaan proyek untuk mendukung executing projects to support key players
teknis, manajemen proyek yang andal, technical expertise, advanced project para pelaku utama industri, seperti Shell such as Shell Eastern Petroleum Pte Ltd. /
serta komitmen kuat terhadap operational management, and a strong commitment Eastern Petroleum Pte Ltd / Chiyoda Chiyoda Singapore (Pte) Ltd., Stolthaven
excellence, Petrosea menawarkan to operational excellence, Petrosea offers Singapore (Pte) Ltd., Stolthaven Singapore Singapore / Chiyoda Singapore (Pte)
layanan komprehensif, mulai dari FEED comprehensive services, from FEED and / Chiyoda Singapore (Pte) Ltd., serta Aster Ltd., as well as Aster Chemicals and
dan rekayasa detail hingga pengadaan, detailed engineering to procurement, Chemicals and Energy Pte. Ltd., khususnya Energy Pte. Ltd., particularly in facility
konstruksi, instalasi commissioning, construction, installation, commissioning dalam pemeliharaan fasilitas di kawasan maintenance within Singapore’s integrated
dan serah terima, guna memastikan and handover, to ensure seamless project terintegrasi petrokimia dan pengilangan petrochemical and oil refinery. Scan-Bilt
pelaksanaan proyek yang lancar dengan execution with strict adherence to minyak Singapura. Scan-Bilt akan menjadi willl become the Company's business hub
mematuhi jadwal, anggaran dan standar schedule, budget and quality. business hub bagi Perusahaan di kawasan in the Asia Pacific and Oceania region.
kualitas. Asia Pasifik dan Oseania.
Petrosea telah mendukung berbagai klien Petrosea has supported a wide range
blue chip, antara lain Freeport Indonesia, of blue chip clients, such as Freeport
BP Berau Ltd, Vale Indonesia, Fluor Daniel Indonesia, BP Berau Ltd, Vale Indonesia,
Indonesia, Masmindo Dwi Area dan Daya Fluor Daniel Indonesia, Masmindo Dwi Area
Bumindo Karunia. and Daya Bumindo Karunia.
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Lini Bisnis
Business Lines
EPCI Migas Lepas Pantai
Offshore Oil & Gas EPCI
Petrosea telah memperkuat diversifikasi bisnis di luar sektor batu bara dengan Petrosea has strengthened its business diversification beyond the coal sector
melakukan ekspansi ke sektor migas lepas pantai melalui grup Hafar, dengan by expanding into the offshore oil & gas sector through Hafar group, offering
menawarkan kapabilitas terintegrasi Engineering, Procurement, Construction integrated Engineering, Procurement, Construction & Installation (EPCI)
& Installation (EPCI). capabilities.
Ekspansi ini didukung oleh adopsi This expansion is supported by technology termasuk untuk PT Pertamina Hulu Energi PT Pertamina Hulu Energi (PHE),
teknologi serta optimalisasi keahlian adoption and the optimization of (PHE), PT Pertamina Hulu Energi Offshore PT Pertamina Hulu Energi Offshore North
multidisiplin di sepanjang rantai nilai, mulai multidisciplinary expertise across the North West Java (PHE ONWJ), PT Saka West Java (PHE ONWJ), PT Saka Energi
dari hulu hingga hilir, guna menangkap entire value chain, from upstream to Energi Indonesia (PGN Saka), Petroliam Indonesia (PGN Saka), Petroliam Nasional
potensi pertumbuhan industri minyak & downstream in order to capture the growth Nasional Bhd (Petronas) dan PT Freeport Bhd (Petronas) and PT Freeport Indonesia.
gas, serta mendukung pengembangan potential of the oil & gas industry, as Indonesia.
hilirisasi sumber daya mineral dan energi well as support the national downstream
nasional. development of mineral and energy Rekam jejak pencapaian tersebut This track record of achievement reflects
resources. mencerminkan reputasi Hafar dalam the reputation of Hafar in delivering high-
menyediakan solusi lepas pantai quality offshore solutions to meet the
Didirikan pada tahun 2007, grup Hafar Established in 2007, Hafar group has berkualitas tinggi guna memenuhi requirements of all its clients.
telah mengerjakan berbagai proyek untuk undertaken various projects to support kebutuhan seluruh klien.
mendukung industri migas Indonesia, Indonesia’s oil & gas industry, including for
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Company Profile Company Profile
Lini Bisnis
Business Lines
Layanan Logistik & Pendukung
Logistics & Support Services
Sebagai perusahaan multidisiplin terkemuka di Indonesia yang bergerak di As a leading Indonesian multi-disciplinary mining, energy and infrastructure
bidang pertambangan, energi, dan infrastruktur, Petrosea telah membangun company, Petrosea has established a strong reputation in providing EPC
reputasi yang kuat dalam penyediaan layanan Rekayasa, Pengadaan, dan services that consistently prioritize the aspects of safety and quality.
Konstruksi (EPC) dengan senantiasa mengedepankan aspek keselamatan
dan kualitas.
Petrosea menyediakan layanan berstandar Petrosea provides international standard and Pelayanan supply base management kami Our Supply Base Management services
internasional dan cost-effective bagi industri cost-effective services for the Indonesian oil meliputi operasional dermaga, manajemen include quayside operations, transport
minyak dan gas Indonesia melalui Petrosea & gas industry through its Petrosea Offshore transportasi dan pelabuhan serta pelayanan management and port management
Offshore Supply Base (POSB) yang berlokasi Supply Base (POSB) located in Sorong, lainnya seperti penanganan suku cadang, amongst other complementary services
di Sorong, Papua Barat Daya. Southwest Papua. agen kapal, manajemen limbah, bulk that include critical spares handling and
management, pelacakan barang, serta materials management, ships agency,
POSB Sorong menyediakan layanan POSB Sorong delivers high-quality supply layanan teknologi. waste management, bulk management and
pengelolaan supply base berkualitas base management services with a strong materials tracking as well as technology
tinggi dengan komitmen kuat terhadap commitment to Safety, Health & Environment services.
Keselamatan, Kesehatan Kerja & Lingkungan (SHE), ensuring safe and efficient operations
(K3L), guna memastikan operasi yang aman that support offshore oil & gas production, POSB Sorong telah menyediakan layanan POSB Sorong has provided services to
dan efisien dalam mendukung kegiatan development and exploration in Indonesia. kepada berbagai klien blue chip, antara lain various blue chip clients, such as ExxonMobil,
produksi, pengembangan dan eksplorasi ExxonMobil, Total Indonesie, Eni Bukat Ltd, Total Indonesie, Eni Bukat Ltd, Chevron
minyak dan gas lepas pantai di Indonesia. Chevron Indonesia, Halliburton dan Indonesia, Halliburton and BP Berau Ltd.
BP Berau Ltd.
140 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 141
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Laporan Manajemen
Profil Perusahaan Laporan Manajemen
Profil Perusahaan
Management Reports
Company Profile Management Reports
Company Profile
Identitas Perusahaan
Company Identity
Nama Perusahaan
PT Petrosea Tbk
NIB 9120400242789
Company Name
Business License Number
Alamat Surat Elektronik • info@petrosea.com
Email Address • corporate.secretary@petrosea.com
Dasar Hukum Pendirian Usaha Akta No. 75 tanggal 21 Februari 1972, dibuat di hadapan
• corporate.communications@petrosea.com Legal Basis of Business Establishment Djojo Muljadi, S.H., Notaris di Jakarta. Akta tersebut telah
• investor.relations@petrosea.com
memperoleh pengesahan Menteri Kehakiman Republik
Indonesia dengan surat keputusan No. Y.A.5/51/17 tanggal
30 November 1972 dan didaftarkan dalam buku register yang
berada di Kantor Pengadilan Negeri Jakarta Pusat No. 3236
tanggal 7 Desember 1972 dan telah diumumkan dalam Berita
Perubahan Nama 21 Februari 1972 Negara No. 12, tanggal 9 Februari 1973 dan Tambahan Berita
Change of Names Negara No. 96
PT Petro-Sea International Indonesia Deed No. 75 on 21 February 1972, made before Djojo Muljadi,
15 Maret 1990 S.H., Notary in Jakarta. The Deed was approved by the Minister
PT Petrosea of Justice of the Republic of Indonesia with Decree No.
Y.A.5/51/17 dated 30 November 1972 and registered in the
26 Januari 1998
register book at the Central Jakarta District Court Office No.
PT Petrosea Tbk 3236 dated 7 December 1972 and published in State Gazette
No. 12, 9 February 1973 and Supplement to State Gazette No. 96
Nama sekarang sesuai dengan Akta Pernyataan Keputusan Rapat No. 60
tanggal 26 Januari 1998 yang dibuat di hadapan Ny. Poerbaningsih Adi Warsito,
S.H., Notaris di Jakarta
The current name complies with Deed No. 60 dated 26 January 1998, made in the Alamat Kantor Perwakilan Balikpapan
presence of Mrs. Poerbaningsih Adi Warsito, S.H., Notary in Jakarta Petrosea Support Facilities
Balikpapan Representative Office Address
Jl. KM 5,5 RT 14, Kelurahan Kariangau,
Kecamatan Balikpapan Barat,
Balikpapan 76134
Tel. +62 542 762 299 | Fax. +62 542 760 660
Alamat Kantor Wisma Barito Pacific
Office Address Jl. Let. Jend. S. Parman Kav. 62-63
Kelurahan Slipi, Kecamatan Palmerah
Jakarta Barat, Jakarta 11410
Tel. +62 21 2977 0999 | Modal Ditempatkan & Disetor Penuh Rp50.430.250.000 terbagi atas
Fax. +62 21 2977 0988 Issued Capital & Paid in Full
10.086.050.000 saham
Rp50,430,250,000 divided into
10,086,050,000 shares
Modal Dasar Rp201.721.000.000 terbagi atas
Authorized Capital 40.344.200.000 saham
Rp201,721,000,000 divided into
40,344,200,000 shares
Izin Usaha Keputusan Menteri Investasi/Kepala BKPM No. 37/1/IUJP/
Business License PMDN/2023 tentang Persetujuan Pemberian Izin Usaha Jasa
pertambangan kepada PT Petrosea Tbk
Decree of the Minister of Investment/Investment Coordinating
Board Head 37/1/IUJP/PMDN/2023 concerning Approval of
NPWP 01.001.703 6-091.000 Granting for Extension of Mining Business Permit to PT Petrosea
Tax Number
Tbk
142 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 143
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Riwayat Singkat
Riwayat Singkat
Brief History
Brief History
1972 1984 1990 1998 2009 2012
Perusahaan Untuk mematuhi peraturan Otoritas Jasa
berganti nama Keuangan (“OJK”), PT Indika Energy Tbk menjual
Saham Perusahaan dicatatkan di menjadi saham Perusahaan sebesar 28,75% kepada
Perusahaan didirikan di Perusahaan Bursa Efek Jakarta dan Surabaya PT Petrosea Tbk masyarakat pada bulan Februari. Pada akhir
Perusahaan diakuisisi oleh PT Indika
Jakarta, Indonesia, dengan diakuisisi oleh (kini Bursa Efek Indonesia) dengan The Company tahun ini, kepemilikan saham PT Indika Energy di
Energy Tbk dan pada akhir tahun
nama PT Petro-Sea Clough kode perdagangan PTRO changed its name Perusahaan adalah sebesar 69,80%
ini saham PT Indika Energy Tbk di
International Indonesia Limited Acquired Listed on the Jakarta and Surabaya to PT Petrosea Tbk Perusahaan mencapai 98,55% In compliance with Otoritas Jasa Keuangan
Incorporated in Jakarta, by Clough Limited Stock Exchanges (now the The Company was acquired by regulation, PT Indika Energy Tbk re-floated
Indonesia, as PT Petro-Sea Indonesia Stock Exchange) with PT Indika Energy Tbk and by the end 28.75% of the Company’s shares to the public in
International Indonesia the trade symbol of PTRO of the year PT Indika Energy Tbk February. By the end of the year, PT Indika Energy
owned 98.55% of the Company’s Tbk held 69.80% share ownership in the Company
shares
2019 2018 2017 2016 2015
Petrosea menjadi satu-satunya perusahaan • Perusahaan menandatangani Perjanjian Pemindahan Perusahaan meresmikan Perusahaan diresmikan oleh
tambang dan satu-satunya perusahaan Hak Atas Saham PT Kuala Pelabuhan Indonesia sebanyak Petrosea Offshore Supply Base Pemerintah Republik Indonesia
nasional Indonesia yang terpilih oleh World 380.000 saham dari PT Indika Logistic & Support Services (POSB) Sorong, Papua Barat sebagai Pusat Logistik Berikat
Economic Forum untuk masuk ke dalam Global • Perusahaan melepaskan kepemilikan saham di PT Santan dalam rangka memberikan (PLB) di Tanjung Batu, Balikpapan,
Lighthouse Network berkat kesuksesan Batu bara sebanyak 99.999 saham kepada PT Harum Energy dukungan dan layanan kepada Kalimantan Timur untuk melayani Perusahaan mengakuisisi
Perusahaan dalam implementasi teknologi Tbk dan 1 lembar saham kepada PT Sentral Batu bara Jawa sektor minyak dan gas bumi di sektor minyak & gas bumi 51,25% saham PT Mahaka
industri 4.0 untuk memacu kinerja finansial dan • Perusahaan melepaskan seluruh kepemilikan saham di wilayah timur Indonesia The Company was officially Industri Perdana melalui salah
operasional di proyek pertambangan PT Kariangau Gapura Terminal Energi kepada PT Interport The Company inaugurated the appointed by the Government of satu anak perusahaannya,
Petrosea became the only mining company and Mandiri Utama Sorong Petrosea Offshore Supply Indonesia as a Bonded Logistics PT POSB Infrastructure
the only Indonesian national company selected • The Company signed a Transfer of Rights to Shares Base (POSB) to provide support Center (PLB) in Tanjung Batu, Indonesia
by the World Economic Forum to become a Agreement of PT Kuala Pelabuhan Indonesia in the amount of and services for the oil and gas Balikpapan, East Kalimantan, The Company acquired
part of the Global Lighthouse Network due to 380,000 shares from PT Indika Logistic & Support Services sector in the eastern region of to serve the oil & gas sector 51.25% of PT Mahaka Industri
its successful implementation of Industry 4.0 • The Company released the ownership of 99,999 shares of Indonesia Perdana’s shares through one
technology to drive financial and operational PT Santan Batu bara to PT Harum Energy Tbk and 1 share to of its subsidiaries, PT POSB
performance at its mining project PT Sentral Batu bara Jawa Infrastructure Indonesia
• The Company released its entire shares ownership in
PT Kariangau Gapura Terminal Energi to PT Interport Mandiri
Utama
2020 2022
• Petrosea melepaskan seluruh kepemilikan saham di PT POSB Reksabumi Indonesia dan Perusahaan diakuisisi oleh PT Caraka Reksa Optima. Untuk
PT Pusat Sarana Baruna kepada PT Interport Mandiri Utama dan PT Indika Multi Niaga memenuhi kewajiban peraturan perundangan di bidang pasar
• Petrosea melakukan pembelian kembali saham (share buyback) dengan jumlah modal, PT Caraka Reksa Optima melakukan penawaran tender
sebanyak-banyaknya US$2.000.000 atau Rp30.000.000.000 merujuk kepada SEOJK wajib yang berakhir pada tanggal 23 September 2022. Terhitung
No.3/SEOJK.04/2020 tanggal 9 Maret 2020 tentang Kondisi Lain sebagai Kondisi Pasar sejak tanggal 3 Oktober 2022, jumlah kepemilikan saham PT Caraka
yang Berfluktuatif secara Signifikan dalam Pelaksanaan Pembelian Kembali Saham yang Reksa Optima pada Perusahaan menjadi sebesar 89,80% dan
Dikeluarkan oleh Emiten atau Perusahaan Publik publik sebesar 10,20%
The Company was acquired by PT Caraka Reksa Optima. To comply
• Petrosea released all share ownership in PT POSB Reksabumi Indonesia and PT Pusat
with relevant laws in the capital market sector, PT Caraka Reksa
Sarana Baruna to PT Interport Mandiri Utama and PT Indika Multi Niaga
Optima conducted a mandatory tender offer which ended on
• Petrosea conducted a share buyback of up to US$2,000,000 or Rp30,000,000,000
23 September 2022. As of 3 October 2022, the total share
referring to SEOJK No.3/SEOJK.04/2020 dated 9 March 2020 regarding Other
ownership of PT Caraka Reksa Optima in the Company is 89.80%
Conditions as Market Conditions that Fluctuate Significantly in the Implementation of
and the public is 10.20%
Shares Buyback Issued by Issuers or Public Companies
144 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 145
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Company Profile Company Profile
Riwayat Singkat Riwayat Singkat
Brief History Brief History
2024
2023
• Perusahaan diakuisisi oleh PT Kreasi Jasa Persada (KJP)
• PT Kreasi Jasa Persada (KJP) yang dimiliki sebesar 99,98% oleh PT Petrindo Jaya Kreasi Tbk • Perusahaan melakukan pengalihan kembali saham hasil buyback shares sesuai
pada tanggal 7 November 2023 mengumumkan negosiasi sehubungan dengan rencana POJK No. 29 tahun 2023 tentang Pembelian Kembali Saham yang Dikeluarkan oleh
pengambilalihan Perusahaan. Jumlah saham yang rencananya akan diambil alih oleh KJP dari Perusahaan Terbuka sejumlah 16.940.500 saham
PT Caraka Reksa Optima adalah sebanyak 342.925.700 lembar saham atau mewakili 34,00% • Perusahaan mencatatkan Obligasi Berkelanjutan I Tahap I Tahun 2024 dan Sukuk
dari keseluruhan modal ditempatkan dan disetor Perusahaan Ijarah Berkelanjutan I Tahap I Tahun 2024 di Bursa Efek Indonesia
• Petrosea dan anak usahanya, PT Karya Bhumi Lestari mengakuisisi PT Kemilau Mulia Sakti yang • RUPS Luar Biasa menyetujui dilakukannya pemecahan saham (stock split) dengan
merupakan pemilik 99,00 % saham dari PT Cristian Eka Pratama yang bergerak di bidang operasi rasio 1:10, di mana nilai nominal saham yang semula sebesar Rp50 per saham akan
penambangan batu bara dan merupakan pemegang Izin Usaha Pertambangan - Operasi Produksi menjadi Rp5 per saham
(IUP-OP)
• The Company was acquired by PT Kreasi Jasa Persada (KJP)
• PT Kreasi Jasa Persada (KJP) which is 99. 98% owned by PT Petrindo Jaya Kreasi Tbk on 7 November • The Company refloated its buyback shares in accordance with POJK No. 29 of 2023
2023 announced negotiations regarding its plan to take over the Company. The number of concerning the Buyback of Shares Issued by Public Companies totaling 16,940,500
shares that KJP planned to take over from PT Caraka Reksa Optima was 342,925,700 shares or shares
representing 34.00% from the total issued and paid-up capital of the Company • The Company listed Shelf-Registered Bonds I Phase I 2024 and Shelf-Registered
• Petrosea together with its subsidiary, PT Karya Bhumi Lestari acquired PT Kemilau Mulia Sakti Sukuk Ijarah I Phase I 2024 on the Indonesia Stock Exchange
which is the owner of 99.00% shares of PT Cristian Eka Pratama which is engaged in coal mining • The Extraordinary GMS approved the Company’s stock split with a ratio of 1:10, in
operations and is a holder of the Mining Business Permit - Production Operation (IUP-OP) which the nominal value of shares originally Rp50 per share will become Rp5 per share
2025
• Perusahaan mencatatkan
Obligasi Berkelanjutan I
Tahap II Tahun 2025 dan
Sukuk Ijarah Berkelanjutan I
Tahap II Tahun 2025 di Bursa
Efek Indonesia
• Perusahaan melalui anak Perusahaan bersama anak perusahaan yang
Perusahaan Perusahaan melalui anak
perusahaannya, yaitu Perusahaan menandatangani dimiliki sepenuhnya, Petrosea Solutions Pakistan
menandatangani Perjanjian perusahaan yang dimiliki
PT Petrosea Infrastruktur non-binding term sheet untuk (Private) Limited menandatangani Limited Notice
Jual Beli Bersyarat dan sepenuhnya, yaitu PT Petrosea
Nusantara melakukan pembelian mayoritas saham dan telah to Proceed dengan Reko Diq Mining Company
menyelesaikan proses Engineering Procurement
penyetoran saham baru menyelesaikan pembelian 60% saham (Private) Limited, perusahaan pertambangan di
akuisisi pembelian seluruh Construction, menandatangani
atas 40% saham PT Maha Scan-Bilt Pte. Ltd. Pakistan sebagai wujud implementasi ekspansi
saham HBS (PNG) Limited Akta Jual Beli Saham dan
Raja Mineral bisnis ke wilayah pasar Asia Pasifik
& anak usahanya menyelesaikan pengambilan The Company signed a non-binding
• The Company listed saham sebesar 51% grup Hafar term sheet for the proposed acquisition The Company together with its wholly owned
The Company signed
Shelf-Registered Bonds subsidiary Petrosea Solutions Pakistan (Private)
a Conditional Sale and Through its wholly owned of a majority shareholding and has
I Phase II 2025 and Shelf- Limited, signed a Limited Notice to Proceed with
Purchase Agreement and subsidiary, PT Petrosea completed the purchase of 60% shares
Registered Sukuk Ijarah Reko Diq Mining Company (Private) Limited, a
completed the acquisition Engineering Procurement in Scan-Bilt Pte. Ltd.
I Phase II 2025 on the mining company in Pakistan as part of the
of all shares of HBS (PNG) Construction, the Company
Indonesia Stock Exchange
Limited and its subsidiary signed a Share Purchase Deed
• The Company through its
and completed the acquisition
subsidiary, PT Petrosea
of a 51% ownership interest in
Infrastruktur Nusantara
Hafar group
subscribed to 40% of new
shares in PT Maha Raja
Mineral
146 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 147
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Laporan Manajemen
Profil Perusahaan Laporan Manajemen
Profil Perusahaan
Management Reports
Company Profile Management Reports
Company Profile
Visi, Misi & Nilai-Nilai Inti
Visi, Misi & Nilai-Nilai Inti
Vision, Mission & Core Values
Vision, Mission & Core Values
Visi Misi / Vision Mission Nilai-Nilai Inti / Core Values
Visi Misi AGILE Kami beradaptasi terhadap segala perubahan
Vision Mission We adapt to change
Kemampuan untuk beradaptasi dengan berbagai perubahan situasi, individu,
kelompok kerja, serta pendekatan yang terjadi di dalam organisasi atau
lingkup pekerjaan. / Ability to adapt to various situations, individuals, teams
and approaches in the organization or work context.
Perilaku Umum / General Behavior
• Terbuka dan beradaptasi dengan pendekatan dan situasi baru
Open and adapt to new approaches and situations
• Menunjukkan respons positif terhadap setiap perubahan dan tantangan
Show a positive response to changes and/or obstacles
• Mampu bekerja di dalam lingkungan yang beragam dan dinamis
Menjadi salah Menyediakan solusi yang
Able to work in diverse and dynamic environments
satu Perusahaan inovatif
terkemuka yang di sektor pertambangan,
menyediakan jasa di minyak & gas
sektor pertambangan, serta infrastruktur untuk
minyak & gas serta menciptakan kepuasan bagi
infrastruktur di Asia seluruh klien dan
Tenggara. pemangku kepentingan.
To be a leading service To deliver innovative
provider in mining, oil & solutions for mining, oil &
CONNECTED Kami mengikuti perkembangan industri, teknologi dan manusia
gas and infrastructure in gas and infrastructure to the
South East Asia satisfaction of all clients and We stay updated to the industry, technology and people
stakeholders Kemampuan untuk berkolaborasi dengan pihak internal dan eksternal
termasuk di dalamnya mengumpulkan dan berbagi informasi terbaru
mengenai industri, teknologi dan pelakunya. / Ability to collaborate with
internal and external parties and share and collect information to stay abreast
of updates and changes of industry, technology and people.
Visi dan misi menggambarkan maksud serta tujuan Perusahaan dalam menciptakan nilai secara
berkelanjutan bagi para pemegang saham dan pemangku kepentingan lainnya. Perilaku Umum / General Behavior
Visi dan misi Perusahaan ditetapkan pada tahun 2015 setelah memperoleh persetujuan dari • Mampu membangun dan menjaga hubungan baik dengan berbagai pihak
Dewan Komisaris. Hingga saat ini, visi dan misi tersebut dinilai masih relevan dengan strategi yang berperan di dalam industri
jangka panjang Perusahaan dan secara berkala ditinjau untuk memastikan kesesuaiannya dengan Ability to build and maintain relationships with stakeholders and the
arah dan tujuan strategis Perusahaan. industry
• Menunjukkan rasa ingin tahu dan aktif mencari informasi terkini didalam
The vision and mission reflect the Company’s purpose and objectives in creating sustainable industri untuk menunjang kinerja Perusahaan
value for its shareholders and other stakeholders. Demonstrate curiosity and seek updated information related to the
The Company’s vision and mission were established in 2015 following approval from the Board industry, technology and people to support the Company’s performance
of Commissioners. To this date, they are considered still relevant to the Company’s long-term
• Mencari masukan/umpan balik untuk meningkatkan kinerja
strategy and are periodically reviewed to ensure alignment with the Company’s strategic
Seek and request feedback in order to maximize performance
direction and objectives.
148 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 149
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Laporan
Profil Manajemen
Perusahaan Laporan
Profil
Manajemen
Perusahaan
Management
Company Reports
Profile Management
Company
Reports
Profile
Nilai-Nilai Inti / Core Values Visi, Misi & Nilai-Nilai Inti
Vision, Mission & Core Values
TRUSTED OPEN Kami mendengarkan dan menerima ide-ide baru
Kami memberikan nilai tambah bagi pemangku kepentingan dengan
MINDED We listen to and explore new ideas
menunjukkan komitmen yang tinggi terhadap etika dan perilaku bisnis
We deliver value to our stakeholders whilst demonstrating our Kemauan untuk menerima informasi baru, serta bertukar ide dengan segala pihak
commitment towards the highest ethics and business conduct (internal dan eksternal) dan terus mengembangkan diri dan perspektif guna
pencapaian target Perusahaan. / Ability to receive and respond to new information,
Kemampuan untuk berperilaku jujur sesuai dengan peraturan dan Kode Etik as well as discussing ideas with internal and external parties in order to continuously
Perusahaan secara konsisten untuk menjaga reputasi Perusahaan dan kepuasan develop ourselves and perspectives to support the achivement of Company
pelanggan. / Ability to act and perform in an honest and trustworthy manner that is targets.
consistent with the Company’s policies and code of conduct in order to maintain the
Company’s reputation and client satisfaction. Perilaku Umum / General Behavior
• Secara aktif mencari dan mendengarkan berbagai pendekatan dan masukan
Perilaku Umum / General Behavior Actively seek and respect new or different approaches and feedback
• Memahami tanggung jawab pekerjaan sesuai dengan etika perusahaan dan bisnis • Mampu memberikan masukan yang membangun kepada orang lain
untuk memberikan nilai tambah terhadap seluruh pihak yang berkepentingan Able to share constructive feedback with others
Understand the responsibilities of each role according to the Company’s • Menjunjung keberagaman
business ethics and code of conduct in order to create value for stakeholders Embrace diversity
• Mampu berkomunikasi secara transparan dan secara konsisten menunjukkan
komitmen dalam bekerja
Consistently communicate transparently and always fulfill agreed commitments
NURTURING Kami peduli terhadap keselamatan, kesehatan, lingkungan,
dan masyarakat
INNOVATIVE Kami terus memperbaiki diri tanpa Batasan We care for our safety, health, environment and community
We improve ourselves with no limitations Kemampuan untuk memelihara dan menerapkan segala peraturan keselamatan,
kesehatan & menjaga lingkungan secara konsisten, serta membangun komunitas
Kemampuan untuk berpikir diluar kebiasaan dan berani mengambil resiko yang
sekitar untuk tumbuh bersama dan mendorong kemajuan Perusahaan. /
terukur dalam mencoba berbagai pendekatan. Hal ini termasuk melakukan
Ability to constantly apply and nurture safety, health & environment initiatives, as
eksplorasi dalam membangun solusi dan memberikan masukan untuk pemenuhan
well as foster the community in order to grow together and support the Company’s
kebutuhan bisnis dan pihak-pihak yang berkepentingan. / Ability to think beyond
business sustainability.
the conventional and outside the box, while always showing the willingness to
take risks and try different solutions. This may involve exploring and generating
Perilaku Umum / General Behavior
creative solutions, as well as combining our insights in order to deliver business
and stakeholder requirements. • Bertanggung jawab atas keselamatan diri sendiri dan orang sekitar
Take responsibility for our own safety and those around us
Perilaku Umum / General Behavior • Menjaga lingkungan dan masyarakat di sekitar area pekerjaan
• Mampu berpikir di luar kebiasaan dan menciptakan solusi baru Preserve the environment and community where we are working
Show the ability to think outside the box and come up with new solutions • Mempertimbangkan aspek keselamatan di setiap proses kerja dan berani
• Tidak mudah menyerah saat menghadapi kesulitan dan memiliki semangat mengingatkan jika terjadi pelanggaran atau tidak sesuai dengan standar
untuk selalu mengembangkan diri Perusahaan
Not easily giving up in dealing with current situations and always seeking new Consider the safety of every work process and speak up when the safety and
improvements health aspects are not in line with Company standard
Setiap tahunnya, kami berupaya untuk terus mengintegrasikan nilai-nilai inti Perusahaan ke Each year, we strive to continuously integrate our core values into all aspects of our business in
dalam seluruh aspek bisnis untuk memastikan bahwa nilai-nilai inti tersebut menjadi bagian dari order to ensure that these core values become part of the Company’s culture. Furthermore, we
budaya Perusahaan. Selain itu, kami percaya bahwa nilai-nilai inti ini akan senantiasa memandu believe that these core values will continue to guide us in achieving optimal results to ensure the
kami dalam mencapai hasil yang optimal demi memastikan keberlanjutan usaha Perusahaan. Company’s business sustainability.
150 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 151
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Kegiatan Usaha
Business Activities
Sesuai Pasal 3 Akta Pernyataan Keputusan In accordance with Article 3 of Deed of
Rapat No. 4 tanggal 4 Desember 2023 Meeting Resolution No. 4 on 4 December
dibuat dihadapan Shanti Indah Lestari, 2023, drawn up before Shanti Indah
S.H., M.Kn., Notaris di Kabupaten Lestari, S.H., M.Kn. Notary at Tangerang,
Tangerang, yang telah memperoleh which has obtained approval from the
persetujuan dari Menteri Hukum dan Hak Minister of Law and Human Rights of
Asasi Manusia Republik Indonesia No. AHU- Republic of Indonesia No. AHU0079682.
0079682. AH.01.02 Tahun 2023 tanggal AH.01.02 of 2023 on 19 December 2023,
19 Desember 2023, maksud dan tujuan the purpose and objectives as well as
serta kegiatan usaha Perusahaan bergerak business activities of the Company
dalam bidang Konstruksi, Pertambangan engages in the fields of Construction,
dan Penggalian, Industri Pengolahan, Mining and Excavation, Processing
Perdagangan, Pengangkutan dan Industry, Trading, Transportation
Pergudangan, Informasi dan Komunikasi, and Warehousing, Information and
Aktivitas Profesional, Ilmiah dan Teknis, Communication, Professional, Scientific
Aktivitas Penyewaan dan Sewa Guna Usaha and Technical Activities, Leasing and
Tanpa Hak Opsi, Ketenagakerjaan, serta Lease Activities without Option Rights,
Pendidikan. Employment, as well as Education.
Bidang-bidang kegiatan usaha utama The main areas of business activities that
yang dijalankan sampai dengan Laporan are carried out up to the time this Annual
Tahunan ini disajikan adalah pemberian jasa Report is published are the provision of
dalam bidang Konstruksi, Pertambangan services in the fields of Construction,
dan Penggalian, Pengangkutan dan Mining and Quarrying, Transportation and
Pergudangan, Aktivitas Profesional, Warehousing, Professional, Scientific
Ilmiah dan Teknis, Aktivitas Penyewaan and Technical Activities, Rental and
dan Sewa Guna Usaha Tanpa Hak Opsi, Leasing Activities without Option Rights,
Ketenagakerjaan, serta Pendidikan. Employment and Education.
Kegiatan-kegiatan usaha utama tersebut These fields of main business activities
dikelompokkan ke dalam empat lini bisnis are grouped into four main business lines
operasional, yaitu Jasa Pertambangan, of operations, namely Mining Services,
Rekayasa, Pengadaan & Konstruksi (EPC), Engineering, Procurement & Construction
EPCI Migas Lepas Pantai, serta Jasa (EPC), Offshore Oil & Gas EPCI, as well as
Logistik & Pendukung. Logistics and Support Services.
Seluruh pelaksanaan kegiatan usaha All of Petrosea's business activities are
Petrosea dijalankan dengan mengikuti carried out by following good mining
good mining practices dan dibekali practices and are equipped with a track
dengan rekam jejak pelaksanaan pilar GCG record of implementing the principles
dan aspek ESG sebagai kontinuitas dari of GCG and ESG aspects as a continuation
strategi keberlanjutan Perusahaan. of the Company’s sustainability strategy.
152 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 153
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Profil Perusahaan
24
Company Profile
6,16 Petrosea Offshore
Supply Base
33
25
5
22 28
3,4
2 27
17 9,10 12
19
7,8
11,13
15 1 18
20
23
29
14
Kantor Pusat
Head Office 26
Kantor Balikpapan
31 32 Balikpapan Office
30
21
Peta Operasional &
Pasar yang Dilayani
Operating Areas & Markets Served
Proyek | Project Proyek | Project Proyek | Project Proyek | Project
Petrosea Petrosea HBS GROUP SCAN-BILT
Jasa Pertambangan / Mining Services Jasa Pertambangan / Mining Services 26 Harmony Gold 33 Aster Chemicals and Energy
27 Newmont
1 Kideco Jaya Agung 16 Antam
28 St Barbara
2 Kartika Selabumi Mining 17 Daya Bumindo Karunia
3 Cristian Eka Pratama Rekayasa, Pengadaan & Konstruksi
Engineering, Procurement & Construction
4 Kedap Sayaaq Proyek | Project
18 Freeport Indonesia HAFAR GROUP Informasi lengkap terkait proyek saat ini
5 Indo Bara Pratama
maupun proyek terdahulu dapat diakses
19 Fluor-Petrosea JO 29 Freeport Indonesia
6 Sumberdaya Arindo melalui www.petrosea.com pada
20 Masmindo Dwi Area 30 Petronas laman Pengalaman
7 Pasir Bara Prima
Further information regarding ongoing
21 Freeport Indonesia - Manyar Smelter 31 Pertamina Hulu Energi Offshore
8 Global Bara Mandiri projects or past projects can be accessed on
Southeast Sumatera www.petrosea.com in the Experience page
22 BP Berau Ltd.
9 Tamtama Perkasa
23 Vale Indonesia 32 Pertamina Hulu Energi Offshore
10 Borneo Bangun Banua North West Java
24 Reko Diq Mining Company (Private) Ltd.
11 Bara Prima Mandiri
Jasa Logistik & Pendukung
12 Vale Indonesia
Logistic & Support Services
13 Multi Tambangjaya Utama
25 BP Berau Ltd., Saipem Indonesia, Leighton
14 Barasentosa Lestari
Contractors Indonesia, Freeport Indonesia,
15 Bartim Coalindo and Wira Insani
154 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 155
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Struktur Grup Petrosea
Petrosea Group Structure
Prajogo Pangestu *
84,08%
Notes:
Mining Services EPC Offshore Oil & Gas EPCI Logistics & Support Services Others
99,98%
* Prajogo Pangestu adalah pemilik manfaat utama Perusahaan. Data per tanggal 6 Agustus 2025
Prajogo Pangestu is the Company’s ultimate beneficial owner Data as per 6 August 2025
Caraka Reksa Optima Kreasi Jasa Persada** Public ** Pemegang Saham Pengendali
Controlling Shareholder
24,44% 45,33% 30,23%
100,00% 99,99% 99,99% 99,80% 99,90% 99,99% 99,99% 99,90% 95,00% 100,00% 100,00% 99,99%
Petrosea Petros
Karya POSB Rekakarsa Petrosea Kinarya Kuala PTP Kinarya
HBS (PNG) Kemilau Engineering Solutions
Bhumi Infrastructure Karya Infrastruktur Medika Pelabuhan Investment Bangun
Limited Mulia Sakti Procurement Australia
Lestari Indonesia Nusantara Nusantara Selaras Indonesia Pte. Ltd. Sesama
Construction Pty. Ltd.
Logistic
Mining Mining
Sub-holding Sub-holding Others EPC Sub-holding Sub-holding & Support Others Others Others
Services Services
Services
0,01% 0,10% 0,01% 0,01% 0,10%
0,01%
51,00% 100,00% 100,00% 0,02% 99,98% 51,25% 100,00% 51,00% 51,00% 1,00% 99,00% 1,00% 99,00% 1,00% 99,00% 30,00% 40,00% 50,00% 35,00%
Hidden Petrosea
Mahaka Hafar Hafar Petrosindo Petrosindo Petrosindo Usaha Maha Portus Chandra
Valley HBS PNG HBS Plant Cristian Service
Industri Daya Daya Sinergi Sinergi Investama Berlayar Raja Bara Tirta
Contractors Pty. Limited Hire Ltd. Eka Pratama Perdana
Solutions
Konstruksi Samudera Alur Samudra Sinergi Lancar Mineral Jaya Karian
Ltd. Pte. Ltd.
Logistics Logistic
Mining Mining Mining Coal Offshore EPCI Consultant Consultant
& Support Others Others Others Others & Support Trading
Services Services Services Mining EPCI Shipping Services Services
Services Services
100,00% 1,00% 99,00% 60,00% 0,01% 99,99% 55,00% 55,00% 51,00%
HBS Petrosea
Solutions Hafar Vista Nusantara Lintas
Solomon Scan Bilt
Pakistan Capitol Maritim Arung Kelola
Island Pte. Ltd.
(Private) Nusantara Asia Samudera Berlaba
Limited
Limited
Mining EPCI Mining
EPCM EPC Others Others Services
Services Shipping
156 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 157
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Struktur Organisasi Petrosea Daftar Entitas Anak,
Petrosea Organizational Structure Entitas Asosiasi & Ventura Bersama
List of Subsidiaries, Associated Companies & Joint Venture
Informasi lengkap mengenai Dewan Complete information regarding the
Komisaris, Direksi dan keempat komite, Board of Commissioners, Board of
Pada tahun 2025, Perusahaan memiliki in 2025, the Company owned several
termasuk susunan, serta tugas dan Directors and the four committees,
beberapa entitas anak atau perusahaan subsidiaries or associated companies and
tanggung jawabnya, dapat dilihat pada including their structure as well as roles
asosiasi dan perusahaan joint ventures.
bagian Tata Kelola Perusahaan di halaman and responsibilities can be viewed in the
ventura bersama.
374-375, 413-416, 430-431, 438 dan 444 Corporate Governance section on page
Laporan Tahunan ini. 374-375, 413-416, 430-431, 438 dan 444
of this Annual Report.
Dewan Komisaris / Board of Commissioners Chief Investment Officer
Kartika Hendrawan
PT Karya Bhumi Lestari
Presiden Komisaris merangkap Komisaris Independen Corporate Investment
President Commisioner concurrently Independent Investor Relations
Commissioner
Perusahaan secara langsung memiliki 99,99 % saham PT Karya Bhumi Lestari
Osman Sitorus
Chief Financial Officer The Company directly owns 99.99% shares in PT Karya Bhumi Lestari
Ruddy Santoso
Komisaris
Commissioners Petrosea Logistics & Support Services
Corporate Planning & Finance Asset
Erwin Ciputra Financial Control
Kepemilikan Saham PT Petrosea Tbk (99,99%)
Djauhar Maulidi, S.E., M.B.A. Financial Operation Share Ownership PT POSB Infrastructure Indonesia (0,01%)
Prof. Ginandjar Kartasasmita
Jenderal Pol. (Purn.) Drs. Sutanto EPC Freeport Account Director
David Richard Gilbert Bidang Usaha Pertambangan dan penggalian; industri pengolahan; penyewaan dan sewa guna usaha
Komisaris Independen
Business Field tanpa hak opsi; ketenagakerjaan, agen perjalanan dan penunjang usaha lainnya
Independent Commissioner Engineering Procurement & Construction
Dr. Setia Untung Arimuladi, S.H., M.Hum. Mining and extraction; manufacturing; rental and operational lease; human resource
management, travel agents and other business support
EPC Account Deputy Director
William Jason Tei
Direksi / Board of Directors
Engineering Procurement & Construction
Total Aset
Total Assets US$43.853.000
Presiden Direktur
Legal & Communication Director
President Director
Michael Meinar Kusumastuti
Corporate Legal
Status Operasi Beroperasi / Operating
Corporate Affairs
Direktur Corporate Secretary & Communications Operational Status
Environmental, Social & Governance
• NIB 9120400242789 tanggal 21 Januari 2026 (OSS RBA)
Directors
Business Identification No. 9120400242789 dated 21 January 2026 (OSS RBA)
Kartika Hendrawan
• Perpanjangan Izin Usaha Jasa Pertambangan 02201096213580006
Ruddy Santoso Mining & Mine Services Director
tanggal 25 Februari 2026
Meinar Kusumastuti Iman Darus Hikhman
Iman Darus Hikhman
Extension of Mining Services Business License 02201096213580006
Mining & Mine Services dated 25 February 2026
• Izin Stasiun Radio (ISR) 02763405-000SU/2620232028
Radio Station License (ISR) 02763405-000SU/2620232028
Human Capital & General Services Director
Chief Executive Officer
Bita Budiariani
Michael
Human Capital & General Services
Corporate Safety, Health, & Environment Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
Digital Center of Excellence Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
Asset Management Director*
Internal Audit & Quality Management
M.A. Ricko Afriandy
Asset Management
Business Ethics & Integrity, Risk Management
Supply Chain Management Deputy Director
Notes:
Lim Hendra Gunawan
Deputy Director Director
Procurement
Warehouse & Inventory
*Bergabung di Petrosea pada Februari 2026 Exim & Logistic
Joined Petrosea in February 2026
158 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 159
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama
List of Subsidiaries, Associated Companies & Joint Venture List of Subsidiaries, Associated Companies & Joint Venture
PT Kinarya Bangun Sesama PT Rekakarsa Karya Nusantara
Perusahaan secara langsung memiliki 99,99 % saham PT Kinarya Bangun Sesama Perusahaan secara langsung memiliki 99,90 % saham PT Rekakarsa Karya Nusantara
The Company directly owns 99.99% shares in PT Kinarya Bangun Sesama The Company directly owns 99.90% shares in PT Rekakarsa Karya Nusantara
PT Petrosea Tbk (99,99%) Kepemilikan Saham PT Petrosea Tbk (99,90%)
Kepemilikan Saham
Santos Ibrahim Noor (0,01%) Share Ownership PT POSB Infrastructure Indonesia (0,10%)
Share Ownership
7 September 2010 – PT Petrosea Kalimantan Perubahan Nama 23 Maret 2017 – PT Petrosea Rekayasa dan Konstruksi Indonesia
Perubahan Nama
Nama sekarang sesuai dengan Akta Pernyataan Keputusan Para Pemegang Saham No. 01 Changes of Name Nama sekarang sesuai dengan Akta Pernyataan Keputusan Para Pemegang Saham No. 22
Changes of Name
tanggal 1 September 2021 yang dibuat di hadapan Notaris Ungke Mulawanti S.H., M.Kn tanggal 30 Agustus 2021 yang dibuat di hadapan Notaris Ungke Mulawanti S.H., M.Kn di
di Kabupaten Bekasi Kabupaten Bekasi
The current name complies with Deed of Shareholders’ Resolution No. 01 dated 1 September The current name complies with Deed of Shareholders’ Resolution No. 22 dated 30 August
2021, drawn up before Notary Ungke Mulawanti, S.H., M.Kn. in the Regency of Bekasi 2021, drawn up before Notary Ungke Mulawanti, S.H., M.Kn. in the Regency of Bekasi
Pertanian, kehutanan dan perikanan; industri pengolahan; treatment air, treatment air limbah,
Bidang Usaha Bidang Usaha Pertambangan dan penggalian, aktivitas profesional, ilmiah dan teknis, aktivitas penyewaan
treatment dan pemulihan material sampah dan aktivitas remediasi; perdagangan besar dan
Business Field Business Field dan sewa guna usaha tanpa hak opsi, ketenagakerjaan, agen perjalanan dan penunjang usaha
eceran; penyediaan akomodasi dan penyediaan makan minum; aktivitas profesional, ilmiah
dan teknis; aktivitas penyewaan dan sewa guna usaha tanpa hak opsi; ketenagakerjaan, agen lainnya, konstruksi, industri pengolahan, perdagangan besar dan eceran
perjalanan dan penunjang usaha lainnya; aktivitas kesehatan manusia dan aktivitas sosial Mining and quarrying; professional, scientific and technical activities; rental and leasing
Agriculture, forestry and fisheries; processing industry; water treatment, wastewater activities without option rights; employment activities; travel agencies and other business
treatment, waste material treatment and recovery and remediation activities; wholesale support activities; construction; manufacturing; and wholesale and retail trade
and retail trade; provision of accommodation and provision of food and drink; professional,
scientific and technical activities; leasing and lease activities without option rights;
employment, travel agency and other business support; human health activities and social Total Aset
activities Total Assets US$469.000
Total Aset US$867.000 Status Operasi Beroperasi / Operating
Total Assets Operational Status
Namun Perusahaan memiliki perizinan sebagai berikut:
However, the Company has the following licenses:
Beroperasi / Operating • NIB 1102220001878 tanggal 11 Februari 2022 (OSS RBA)
Status Operasi Business Identification No. 1102220001878 dated 11 Feb 2022 (OSS RBA)
Operational Status NIB 1904220062894 (OSS RBA) tanggal 19 April 2022
Business Identification No. 1904220062894 dated 19 April 2022 • Izin Usaha Jasa Pertambangan No. 11022200018780003 tanggal 16 September 2022
Mining services Business License No. 11022200018780003 dated 16 September 2022
• Sertifikat Badan Usaha (SBU) Konstruksi No. 110222000187800080001
Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63 tanggal 2 Juni 2022
Alamat
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410 Construction Business Entity Certificate (SBU) No. 110222000187800080001
dated 2 June 2022
• Sertifikat Badan Usaha (SBU) Konstruksi No. 110222000187800080002
tanggal 6 Juni 2022
Construction Business Entity Certificate (SBU) No. 110222000187800080002
dated 6 June 2022
• Sertifikat Badan Usaha (SBU) Konstruksi No. 110222000187800080003
tanggal 9 Juni 2022
Construction Business Entity Certificate (SBU) No. 110222000187800080003
dated 9 June 2022
• Sertifikat Badan Usaha (SBU) Konstruksi No. 110222000187800080004
tanggal 9 Juni 2022
Construction Business Entity Certificate (SBU) No. 110222000187800080004
dated 9 June 2022
Jl. KM 5.5, RT 14
Alamat
Kelurahan Kariangau, Kecamatan Balikpapan Barat
Address
Balikpapan 76134, Kalimantan Timur
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama
List of Subsidiaries, Associated Companies & Joint Venture List of Subsidiaries, Associated Companies & Joint Venture
PT Kuala Pelabuhan Indonesia PT POSB Infrastructure Indonesia
Perusahaan secara langsung memiliki 95% saham PT Kuala Pelabuhan Indonesia Perusahaan secara langsung memiliki 99,80% saham PT POSB Infrastructure Indonesia
The Company directly owns 95% shares in PT Kuala Pelabuhan Indonesia The Company directly owns 99.98% shares in PT POSB Infrastructure Indonesia
Kepemilikan Saham PT Petrosea, Tbk. (95,00%) Kepemilikan Saham PT Petrosea Tbk (99,80%)
Share Ownership Tripatra Singapore, Pte. Ltd. (5,00%) Share Ownership Santos Ibrahim Noor (0,20%)
Bidang Usaha Pertambangan dan penggalian; industri pengolahan; konstruksi; pengangkutan dan Perubahan Nama 13 Agustus 2010 – PT POSB Infrastructure Kalimantan
Business Field pergudangan; aktivitas profesional, ilmiah dan teknis; dan aktivitas penyewaan dan sewa Changes of Name Nama sekarang sesuai dengan Akta Pernyataan Keputusan Para Pemegang Saham
guna usaha tanpa hak opsi; ketenagakerjaan, agen perjalanan dan penunjang usaha lainnya No. 1 tanggal 17 Februari 2017 yang dibuat di hadapan Notaris Aulia Taufani S.H., di Kabupaten
Mining and excavation; processing industry; construction; transporting and warehousing; Tangerang
professional, scientific and technical activities; rental and operating lease; human resource The current name complies with Deed of Shareholders’ Resolution No. 1 dated 17 February
management, travel agent and other business support 2017, drawn up before Notary Aulia Taufani, S.H., in the Regency of Tangerang
Total Aset Bidang Usaha Aktivitas dalam bidang Pergudangan dan Penyimpanan
Total Assets US$12.194.000 Business Field Activities in the field of Warehousing and Storage
Status Operasi Beroperasi / Operating Total Aset
Operational Status Total Assets US$2.098.000
• NIB 2009230038682 tanggal 20 September 2023 (OSS RBA)
Business Identification No. 2009230038682 dated 20 September 2023 (OSS RBA)
• Izin Usaha Jasa Pertambangan No. 20092300386820001 tanggal 23 Desember 2024
Mining Services Business License No. 20092300386820001 dated 23 December 2024 Status Operasi Beroperasi / Operating
Operational Status
• NIB 2308230030016 Tanggal 23 Agustus 2023 (OSS RBA)
Business Identification No. 2308230030016 dated 23 August 2023 (OSS RBA)
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63 • Surat Izin Usaha Perusahaan Bongkar Muat No. 570/860/ PTSP-I/IX/2017
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410 tanggal 26 September 2017
Loading and Unloading Business License No. 570/860/PTSP-I/ IX/2017
dated 26 September 2017
• Surat Izin Usaha Perusahaan Bongkar Muat No. 503/2195/ SIUPBM HUB/DPMPTSP/XII/2017
tanggal 5 Desember 2017
Loading and Unloading Business License No. 503/2195/ SIUPBM-HUB/DPMPTSP/XII/2017
dated 5 December 2017
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
162 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 163
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama
List of Subsidiaries, Associated Companies & Joint Venture List of Subsidiaries, Associated Companies & Joint Venture
PT Mahaka Industri Perdana PT Kemilau Mulia Sakti
Perusahaan secara langsung memiliki 99,99% saham PT Kemilau Mulia Sakti
Perusahaan memiliki 51,25% saham PT Mahaka Industri Perdana secara tidak
The Company directly owns 99.99% shares in PT Kemilau Mulia Sakti
langsung melalui PT POSB Infrastructure Indonesia, yang dimiliki oleh Perusahaan sebesar 99,98%
The Company indirectly owns 51.25% of the shares in PT Mahaka Industri Perdana through
PT POSB Infrastructure Indonesia, a subsidiary 99.98% owned by the Company
Kepemilikan Saham PT Petrosea Tbk (99,99%)
Share Ownership PT Karya Bhumi Lestari (0,01%)
PT POSB Infrastructure Indonesia (51,25%)
Kepemilikan Saham
PT Teladan Resources (25,00%)
Share Ownership Bidang Usaha Aktivitas perusahaan holding, aktivitas konsultasi manajemen lainnya dan
Wishnu Wardhana (23,75%)
Business Field pertambangan batu bara
Holding company activities, other management consulting activities and coal mining
Bidang Usaha Pertambangan dan penggalian; perdagangan besar dan eceran; konstruksi; aktivitas
Business Field profesional ilmiah dan teknis; pertanian; kehutanan dan perikanan; industri pengolahan;
Total Aset
aktivitas penyewaan dan sewa guna usaha tanpa hak opsi; ketenagakerjaan, agen perjalanan
Total Assets US$21.325.000
dan penunjang usaha lainnya, ketenagakerjaan dan penunjang usaha lainnya
Mining and excavation; large-scale and small-scale trading; construction; professional,
scientific and technical activities; agriculture; forestry and fishery; processing industry; rental
and operating lease activities; human resource management, travel agent and other business Status Operasi Beroperasi / Operating
support Operational Status
NIB 2610230099259 tanggal 26 Oktober 2023 (OSS RBA)
Business Identification No. 2610230099259 dated 26 October 2023 (OSS RBA)
Total Aset
Total Assets US$1.539.000
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
Status Operasi Beroperasi / Operating
Operational Status
• Izin usaha lembaga penempatan tenaga kerja swasta antar kerja lokal No. 560/1598
tanggal 20 November 2017
License for private local inter-employment labor placement business No. 560/1589
dated 20 November 2017
• NIB 0220300780662 tanggal 6 Juli 2020
Business Identification No. 0220300780662 dated 6 July 2020
• Izin Usaha Jasa Pertambangan No. 642/1/IUJP/PMDN/2021 tanggal 15 Desember 2021
Mining Services Business License No. 642/1/IUJP/PMDN/2021 dated 15 December 2021
• Izin Usaha Jasa Konstruksi tanggal 2 Desember 2020
Construction Service Business License dated 2 December 2020
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
164 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 165
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama
List of Subsidiaries, Associated Companies & Joint Venture List of Subsidiaries, Associated Companies & Joint Venture
PT Cristian Eka Pratama Petros Solutions Australia Pty. Ltd.
Perusahaan memiliki 99,98% saham PT Cristian Eka Pratama secara tidak langsung melalui Perusahaan secara langsung memiliki 100% saham Petros Solutions Australia Pty. Ltd.
PT Kemilau Mulia Sakti, yang dimiliki oleh Perusahaan sebesar 99,99% The Company directly owns 100% shares in Petros Solutions Australia Pty. Ltd.
The Company indirectly owns 99.98% of the shares in PT Cristian Eka Pratama through
PT Kemilau Mulia Sakti, a subsidiary 99.99% owned by the Company
Kepemilikan Saham
PT Petrosea Tbk (100,00%)
Share Ownership
Kepemilikan Saham PT Kemilau Mulia Sakti (99,98%)
Share Ownership PT Karya Bhumi Lestari (0,02%)
Bidang Usaha Penyedia solusi pada industri pertambangan dan geologi
Business Field Solution provider in mining and geology industry
Bidang Usaha Pertambangan batu bara
Business Field Coal mining Total Aset
Total Assets US$567.000
Total Aset
Total Assets US$71.755.000 Status Operasi
Beroperasi / Operating
Operational Status ACN: 648 505 471 tanggal 8 Maret 2021
ACN: 648 505 471 dated 8 March 2021
Status Operasi Beroperasi / Operating
Operational Status Alamat
• NIB 9120307730325 tanggal 2 Juli 2019 (OSS RBA)
Brisbane, Australia
Business identification No. 9120307730325 dated 2 July 2019 (OSS RBA) Address
• IUP Operasi Produksi 503/7380/IUP-OP/DPMPTSP/XII/2019 Tanggal 3 Desember 2019
Mining business license for production operation 503/7380/ IUP OP/DPMPTSP/XII/2019
dated 3 December 2019
• Izin Stasiun Radio (ISR): 02740872-000SU/2620232028
Radio Station License (ISR): 02740872-000SU/2620232028
PT Petrosea Infrastruktur Nusantara
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63 Perusahaan secara langsung memiliki 99,99% saham PT Petrosea Infrastruktur Nusantara
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410 The Company directly owns 99.99% shares in PT Petrosea Infrastruktur Nusantara
Kepemilikan Saham PT Petrosea Tbk (99,99%)
Share Ownership PT Rekakarsa Karya Nusantara (0,01%)
Aktivitas konsultasi manajemen lainnya, aktivitas perusahaan holding dan aktivitas konsultasi
Bidang Usaha manajemen industri
Business Field Other management consulting activities, holding company activities and management
consulting activities for industry
Total Aset
Total Assets US$21.424.000
Beroperasi / Operating
Status Operasi
NIB 2610240015176 tanggal 26 Oktober 2024 (OSS RBA)
Operational Status
NIB 2610240015176 dated 26 October 2024 (OSS RBA)
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
166 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 167
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama
List of Subsidiaries, Associated Companies & Joint Venture List of Subsidiaries, Associated Companies & Joint Venture
PTP Investments Pty. Ltd. Petrosea Solutions Pakistan (Private) Limited
Perusahaan secara langsung memiliki 100% saham PTP Investments Pty. Ltd. Perusahaan secara tidak langsung memiliki 99,00% saham Petrosea Solutions Pakistan (Private) Limited
The Company directly owns 100% shares in PTP Investments Pty. Ltd. melalui Petrosea Services Solutions
The Company in directly owns 99.00% shares in Petrosea Solutions Pakistan (Private) Pte.Ltd Limited
through Petrosea Services Solutions
Kepemilikan Saham
PT Petrosea Tbk (100%)
Share Ownership
Kepemilikan Saham Petrosea Services Solutions Pte Ltd (99,00%)
Share Ownership PT Petrosea Tbk (1,00%)
Bidang Usaha Investasi
Business Field Investment
Manajemen Konstruksi, Jasa Teknik, Konstruksi Umum, Tenaga Kerja atau kegiatan lain
Bidang Usaha
Construction Management, Engineering Services, General Construction,
Business Field
Total Aset Manpower Supply or other activities
Total Assets US$3.000
Total Aset
Total Assets US$13.000
Status Operasi Tidak beroperasi / Not operating
Operational Status
Status Operasi Tahap awal operasional
Alamat Operational Status Early operational stage
Singapura
Address
Alamat
Pakistan
Address
Petrosea Services Solutions Pte. Ltd
PT Petrosea Engineering Procurement Construction
Perusahaan secara langsung memiliki 100% saham PT. Petrosea Engineering Procurement Construction
The Company directly owns 100% shares in PT. Petrosea Engineering Procurement Construction Perusahaan secara langsung memiliki 99,99% saham PT Petrosea Engineering Procurement Construction
The Company directly owns 99.99% shares in PT Petrosea Engineering Procurement Construction
Kepemilikan Saham
PT Petrosea Engineering Procurement Construction (100,00%)
Share Ownership Kepemilikan Saham PT Petrosea Tbk (99,99%)
Share Ownership PT Rekakarsa Karya Nusantara (0,01%)
Bidang Usaha Perusahaan Holding
Business Field Holding Company Aktivitas keuangan dan asuransi; aktivitas profesional, ilmiah dan teknis; dan perdagangan
besar & eceran, reparasi perawatan mobil dan sepeda motor
Bidang Usaha
Financial and insurance activities; professional, scientific, and technical activities; and
Total Aset Business Field
Total Assets US$12.078.000 wholesale & retail trade, including the repair and maintenance of motor vehicles and
motorcycles
Status Operasi Beroperasi Total Aset
Operational Status Operating Total Assets US$37.322.000
Alamat Status Operasi Beroperasi / Operating
Singapura
Address Operational Status
NIB 2304250056682 tanggal 23 April 2025 (OSS RBA)
NIB 2304250056682 dated 23 April 2025 (OSS RBA)
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
168 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 169
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama
List of Subsidiaries, Associated Companies & Joint Venture List of Subsidiaries, Associated Companies & Joint Venture
PT Usaha Berlayar Lancar
PT Hafar Daya Samudera
Perusahaan memiliki 30,00% saham PT Usaha Berlayar Lancar secara tidak langsung melalui
PT Petrosea Infrastruktur Indonesia, yang dimiliki oleh Perusahaan sebesar 100% Perusahaan memiliki 51,00% saham PT Hafar Daya Samudera secara tidak langsung melalui
PT Petrosea Engineering Procurement Construction, yang dimiliki oleh Perusahaan sebesar 99,99%
The Company indirectly owns 30.00% of the shares in PT Usaha Berlayar Lancar through
PT Petrosea Infrastruktur Indonesia, a subsidiary 100% owned by the Company The Company indirectly owns 51.00% of the shares in PT Hafar Daya Samudera through
PT Petrosea Engineering Procurement Construction, a subsidiary 99.99% owned by the Company
PT Armada Maritim Persada (40.00%)
Kepemilikan Saham Kepemilikan Saham PT Petrosea Engineering Procurement Construction (51,00%)
PT Petrosea Infrastruktur Nusantara (30,00%)
Share Ownership Share Ownership PT Rukun Raharja Tbk (49,00%)
PT Bumi Artha Bahari (30,00%)
Bidang Usaha Pengangkutan dan pergudangan Bidang Usaha Angkutan Laut
Business Field Transportation and warehousing Business Field Maritime Transportation
Total Aset Total Aset
US$596.000 Total Assets US$19.937.000
Total Assets
Status Operasi Tidak Aktif / Not Active Status Operasi Beroperasi / Operating
Operational Status Operational Status
Namun perusahaan memiliki perizinan sebagai berikut: NIB 9120500242711 tanggal 21 Februari 2019 (OSS RBA)
However, the company has the following licenses: NIB 9120500242711 dated 21 Februari 2019 (OSS RBA)
NIB 2511240081618 tanggal 25 November 2024
Business Identification No. 2511240081618 dated 25 November 2024 Alamat K-LINK Tower Lantai 19, Jl. Jendral Gatot Subroto Kav. 59A , Kelurahan Kuningan Timur,
Address Kecamatan Setiabudi, Jakarta Selatan, Jakarta 12950
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
PT Hafar Daya Konstruksi PT Hafar Capitol Nusantara
Perusahaan memiliki 51,00% saham PT Hafar Daya Konstruksi secara tidak langsung melalui Perusahaan memiliki 99,99% saham PT Hafar Capitol Nusantara secara tidak langsung
PT Petrosea Engineering Procurement Construction, yang dimiliki oleh Perusahaan sebesar 99,99% melalui PT Hafar Daya Samudera, yang dimiliki oleh Perusahaan sebesar 51,00%
The Company indirectly owns 51.00% of the shares in PT Hafar Daya Konstruksi through The Company indirectly owns 99.99% of the shares in PT Hafar Capitol Nusantara through
PT Petrosea Engineering Procurement Construction, a subsidiary 99.99% owned by the Company PT Hafar Daya Samudera, a subsidiary 51.00% owned by the Company
Kepemilikan Saham PT Petrosea Engineering Procurement Construction (51,00%) Kepemilikan Saham PT Hafar Daya Samudera (99,99%)
Share Ownership PT Rukun Raharja Tbk (49,00%) Share Ownership PT Petrosea Enginering Procurement Construction (0,01%)
Konstruksi Bangunan Sipil lainnya dan Instalasi Sistem Kelistrikan, Angkutan Laut Dalam Negeri Tramper untuk Barang, Angkutan Laut Dalam Negeri untuk
Bidang Usaha Air (pipa) dan Instalasi Konstruksi Bidang Usaha Barang Khusus dan Angkutan Laut Luar Negeri untuk Barang Khusus
Business Field Other Civil Building Construction and Electrical, Water (pipe) and Business Field Domestic Sea Freight (Tramper Service) for Goods, Domestic Sea Freight for Specialized
Construction System Installations Cargo and International Sea Freight for Specialized Cargo
Total Aset Total Aset
Total Assets US$36.434.000 Total Assets US$14.215.000
Status Operasi Beroperasi / Operating Status Operasi Beroperasi / Operating
Operational Status Operational Status NIB 2312210030584 tanggal 23 Desember 2023 (OSS RBA)
NIB 9120003460035 tanggal 3 April 2019 (OSS RBA)
NIB 9120003460035 dated 3 April 2019 (OSS RBA) NIB 2312210030584 dated 23 December 2023 (OSS RBA)
Alamat K-LINK Tower Lantai 19, Jl. Jendral Gatot Subroto Kav. 59A , Kelurahan Kuningan Timur, Alamat K-LINK Tower Lantai 19, Jl. Jendral Gatot Subroto Kav. 59A , Kelurahan Kuningan Timur,
Address Kecamatan Setiabudi, Jakarta Selatan, Jakarta 12950 Address Kecamatan Setiabudi, Jakarta Selatan, Jakarta 12950
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List of Subsidiaries, Associated Companies & Joint Venture List of Subsidiaries, Associated Companies & Joint Venture
PT Portus Bara Jaya PT Maha Raja Mineral
Perusahaan memiliki 50,00% saham PT Portus Bara Jaya secara tidak langsung melalui Perusahaan memiliki 40,00% saham PT Maha Raja Mineral secara tidak langsung
PT Petrosea Infrastruktur Indonesia, yang dimiliki oleh Perusahaan sebesar 99,99% melalui PT Petrosea Infrastruktur Indonesia, yang dimiliki oleh Perusahaan sebesar 99,00%
The Company indirectly owns 50.00% of the shares in PT Portus Bara Jaya through The Company indirectly owns 40% of the shares in PT Maha Raja Mineral
PT Petrosea Infrastruktur Indonesia, a subsidiary 99.99% owned by the Company through PT Petrosea Infrastruktur Indonesia, a subsidiary 99.99% owned by the Company
Kepemilikan Saham PT Petrosea Infrastruktur Nusantara (50,00%) PT Petrosea Infrastruktur Nusantara (40,00%)
Share Ownership PT Lautan Hutan Lestari (50,00%) Kepemilikan Saham PT Maharaja Nusantara Energi (30,00%)
Share Ownership PT Vantama Multi Mahesa (15,00%)
PT Maha Harum Abadi (15,00%)
Bidang Usaha Perdagangan Besar dan Eceran dan Aktivitas Profesional, Ilmiah dan Teknis
Business Field Wholesale and Retail Trade, as well as Professional, Scientific and Technical Activities
Angkutan Laut Dalam Negeri Tramper untuk Barang, Angkutan Laut Dalam Negeri untuk
Bidang Usaha Barang Khusus dan Angkutan Laut Luar Negeri untuk Barang Khusus
Business Field Domestic Sea Freight (Tramper Service) for Goods, Domestic Sea Freight for
Total Aset
Total Assets US$9.694.000 Specialized Cargo and International Sea Freight for Specialized Cargo
Total Aset
Status Operasi Tidak Aktif / Not Active Total Assets US$34.935.000
Operational Status
Namun perusahaan memiliki perizinan sebagai berikut:
However, the company has the following licenses:
• NIB 1004250012537 tanggal 10 April 2025 (OSS RBA) Status Operasi Beroperasi / Operating
NIB 1004250012537 dated 10 April 2025 (OSS RBA) Operational Status
NIB 0220006190737 tanggal 3 Januari 2020 (OSS RBA)
• IUP-OPK 10042500125370001 tanggal 29 Juni 2025 NIB 0220006190737 dated 3 Januari 2020 (OSS RBA)
IUP-OPK 10042500125370001 dated 29 June 2025
Alamat Prosperity Tower Lantai 50, District 8, SCBD Lot 28, Jl. Jendral Sudirman Kav 52 - 53,
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63 Address Kelurahan Senayan, Kecamatan Kebayoran Baru, Jakarta Selatan, Jakarta 12190
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
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Company Profile Company Profile
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List of Subsidiaries, Associated Companies & Joint Venture List of Subsidiaries, Associated Companies & Joint Venture
HBS (PNG) Limited
Hidden Valley Contractors Ltd.
Perusahaan secara langsung memiliki 100% saham HBS (PNG) Limited
The Company directly owns 100% shares in HBS (PNG) Limited Perusahaan memiliki 51,00% saham Hidden Valley Contractors Ltd. secara tidak langsung
melalui HBS (PNG) Limited, yang dimiliki oleh Perusahaan sebesar 100%
Kepemilikan Saham The Company indirectly owns 51.00% of the shares in Hidden Valley Contractors Ltd. through
PT Petrosea Tbk (100%) HBS (PNG) Limited, a subsidiary 100% owned by the Company
Share Ownership
Bidang Usaha Konstruksi, pertambangan, penggalian, transportasi, pergudangan, Kepemilikan Saham
HBS (PNG) Limited (51,00%)
Business Field komunikasi perumahaan, penyewaan & aktivitas yang lainnya Share Ownership
Construction, mining, quarry, transportation, warehousing,
communications real estate rental & other services Bidang Usaha Konstruksi
Business Field Construction
Total Aset
Total Assets US$51.975.000
Total Aset
Total Assets US$13.509.000
Status Operasi Beroperasi / Operating
Operational Status
Nomor Registrasi: 1-41668 tanggal 06 Februari 2001 Status Operasi Beroperasi / Operating
Registration Number: 1-41668 dated 06 February 2001 Operational Status
Nomor Registrasi: 1-59154 tanggal 20 Maret 2007
Registration Number: 1-59154 dated 20 March 2007
Alamat
Portion 517, Markham Milinch Erap, 11 Mile, Lae Morobe Province, Papua New Guinea
Address
Alamat
Portion 517, Markham Milinch Erap, 11 Mile, Lae Morobe Province, Papua New Guinea
Address
HBS PNG Pty. Limited
Perusahaan memiliki 100% saham HBS PNG Pty. Limited secara tidak langsung
melalui HBS (PNG) Limited, yang dimiliki oleh Perusahaan sebesar 100%
The Company indirectly owns 100% of the shares in HBS PNG Pty. Limited
through HBS (PNG) Limited, a subsidiary 100% owned by the Company
Kepemilikan Saham
HBS (PNG) Limited (100%)
Share Ownership
Bidang Usaha
Proprietary
Business Field
Total Aset
Total Assets US$32.000
Status Operasi Beroperasi / Operating
Operational Status
Nomor Perusahaan: 646356639 tanggal 03 Desember 2020
Company Number: 646356639 dated 03 December 2020
Alamat
Level 12 10 Eagle Street, Brisbane, Queensland 4000, Australia
Address
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Company Profile Company Profile
Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama
List of Subsidiaries, Associated Companies & Joint Venture List of Subsidiaries, Associated Companies & Joint Venture
HBS Plant Hire Ltd Scan-Bilt Pte. Ltd.
Perusahaan memiliki 100% saham HBS Plant Hire Ltd secara tidak langsung Perusahaan memiliki 60,00% saham Scan-Bilt Pte. Ltd. secara tidak langsung melalui
melalui HBS (PNG) Limited, yang dimiliki oleh Perusahaan sebesar 100% Petrosea Services Solutions Pte. Ltd., yang dimiliki oleh Perusahaan sebesar 100%
The Company indirectly owns 100% of the shares in HBS Plant Hire Ltd The Company indirectly owns 60.00% of the shares in Scan-Bilt Pte. Ltd. through
through HBS (PNG) Limited, a subsidiary 100% owned by the Company Petrosea Services Solutions Pte. Ltd., a subsidiary 100% owned by the Company
Kepemilikan Saham Kepemilikan Saham
HBS (PNG) Limited ( 100%) Petrosea Services Solutions Pte. Ltd.(60,00%)
Share Ownership Share Ownership
Bidang Usaha Transportasi, Penyimpanan dan Komunikasi Plant civil engineering construction dan maintenance work untuk industri pengolahan
Business Field Bidang Usaha kimia serta minyak & gas untuk onshore dan offshore
Transport, Storage and Communications
Business Field Plant civil engineering construction and maintenance work for the chemical processing
and oil & gas industries, both onshore and offshore
Total Aset
(Sudah menjadi satu dengan HBS PNG)
Total Assets
Total Aset
Total Assets US$12.795.000
Status Operasi Beroperasi / Operating
Operational Status
Nomor Registrasi: 1-118915 tanggal 03 Juli 2018 Status Operasi Beroperasi
Registration Number: 1-118915 dated 03 July 2018 Operational Status Operating
Alamat PO Box 2238, LAE 2411 Alamat
193B Thomson Road, Goldhill Shopping Centre, Singapore 307633
Address Morobe Province, Papua New Guinea Address
HBS Solomon Island Limited PT Lintas Kelola Berlaba*
Perusahaan memiliki 100% saham HBS Solomon Island Limited secara tidak langsung Perusahaan memiliki 51,00% saham PT Lintas Kelola Berlaba secara tidak langsung
melalui HBS PNG Pty. Limited, yang dimiliki oleh Perusahaan sebesar 100% melalui PT Petrosindo Investama Sinergi, yang dimiliki oleh Perusahaan sebesar 99,99%
The Company indirectly owns 100% of the shares in HBS Solomon Island Limited Plant Hire Ltd through The Company indirectly owns 51.00% of the shares in PT Lintas Kelola Berlaba
HBS PNG Pty. Limited, a subsidiary 100% owned by the Company through PT Petrosindo Investama Sinergi, a subsidiary 99.99% owned by the Company
Kepemilikan Saham Kepemilikan Saham PT Petrosea Infrastruktur Nusantara (51,00%)
HBS (PNG) Pty. Limited (100%) Share Ownership PT Pasir Bara Prima (49,00%)
Share Ownership
Aktivitas penunjang pertambangan dan penggalian lainnya; dan
Bidang Usaha Pertambangan Bidang Usaha aktivitas konsultasi manajemen lainnya
Business Field Mining Business Field Supporting for mining and quarrying activities; and
management consulting activities
Total Aset
Total Assets US$4.000 Total Aset
Total Assets US$5.026.000
Status Operasi Beroperasi / Operating Status Operasi Beroperasi / Operating
Operational Status Operational Status
Nomor Perusahaan: 20232168 tanggal 23 Juni 2023 NIB 2011240001059 tanggal 28 November 2024 (OSS RBA)
Company Number: 20232168 dated 23 June 2023 NIB 2011240001059 dated 28 November 2024 (OSS RBA)
Alamat Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
1st Floor City Centre Building Mendana Avenue, Honiara, Solomon Islands Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
Address
* Perusahaan memiliki perusahaan ventura bersama
* the Company owns joint venture companies
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Company Profile Company Profile
Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama
List of Subsidiaries, Associated Companies & Joint Venture List of Subsidiaries, Associated Companies & Joint Venture
PT Chandra Tirta Karian* PT Vista Maritim Asia*
Perusahaan memiliki 35,00% saham PT Chandra Tirta Karian secara tidak langsung Perusahaan memiliki 55,00% saham PT Vista Maritim Asia secara tidak langsung melalui
melalui PT Petrosea Infrastruktur Indonesia, yang dimiliki oleh Perusahaan sebesar 99,99% PT Petrosindo Sinegri Alur, yang dimiliki oleh Perusahaan sebesar 99,00%
The Company indirectly owns 35.00% of the shares in PT Chandra Tirta Karian The Company indirectly owns 55.00% of the shares in PT Vista Maritim Asia through
through PT Petrosea Infrastruktur Indonesia, a subsidiary 99.99% owned by the Company PT Petrosindo Sinegri Alur, a subsidiary 99.00% owned by the Company
Kepemilikan Saham PT Chandra Daya Investasi Tbk (65,00%) Kepemilikan Saham
Share Ownership PT Petrosea Infrastruktur Nusantara (35,00%) PT Petrosindo Sinergi Alur (55,00%)
Share Ownership
Aktivitas jasa keuangan, bukan asuransi dan dana pensiun dan aktivitas kantor pusat dan Bidang Usaha Aktivitas pelayanan kepelabuhan laut
Bidang Usaha konsultasi manajemen Business Field Marine port service activities
Business Field Financial services activities, not insurance and pension funds and head office activities and
management consulting
Status Operasi Tahap awal operasional
Operational Status Early operational stage
Total Aset
Total Assets US$13.515.000
Alamat Treasury Tower Lantai 16 K-L, Jl. Jenderal Sudirman No.52-53,
Address kebayoran baru, Jakarta Selatan
Status Operasi Tahap awal operasional / Early operational stage
Operational Status
Namun perusahaan memiliki perizinan sebagai berikut:
However, the company has the following licenses:
* Diakuisisi pada Februari 2026
NIB 13022501123851 tanggal 13 Februari 2025 * Acquired in February 2026
NIB 13022501123851 dated 13 February 2025
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
PT Nusantara Arung Samudera*
* Perusahaan memiliki perusahaan ventura bersama
* the Company owns joint venture companies
Perusahaan memiliki 55,00% saham PT Nusantara Arung Samudera secara tidak langsung melalui
PT Petrosindo Sinergi Samudera, yang dimiliki oleh Perusahaan sebesar 99,00%
The Company indirectly owns 55,00% of the shares in PT Nusantara Arung Samudera through
PT Kinarya Medika Selaras PT Petrosindo Sinergi Samudera, a subsidiary 99.00% owned by the Company
Perusahaan secara langsung memiliki 99,90% saham PT Kinarya Medika Selaras Kepemilikan Saham
PT Petrosea Engineering Procurement Construction (55,00%)
Share Ownership
The Company directly owns 99.90% shares in PT Kinarya Medika Selaras
Bidang Usaha Aktivitas pelayanan kepelabuhan laut
Kepemilikan Saham PT Petrosea Tbk (99,90%) Business Field Marine port service activities
Share Ownership PT Rekakarsa Karya Nusantara (0,10%)
Status Operasi Tahap awal operasional
Aktivitas kesehatan manusia dan sosial; aktivitas profesional, ilmiah, teknis dan Early operational stage
Operational Status
Bidang Usaha perdagangan eceran
Business Field Human health and social activities, professional, scientific, technical activities and
retail trade
Alamat Treasury Tower Lantai 16 K-L, Jl. Jenderal Sudirman No.52-53,
Address kebayoran baru, Jakarta Selatan
Total Aset
Total Assets US$60.000
* Diakuisisi pada Februari 2026
Tidak Aktif / Not Active * Acquired in February 2026
Status Operasi
Operational Status NIB 1612250114134 tanggal 16 Desember 2025
NIB 1612250114134 dated 16 December 2025
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
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Company Profile Company Profile
Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama Daftar Entitas Anak, Entitas Asosiasi & Ventura Bersama
List of Subsidiaries, Associated Companies & Joint Venture List of Subsidiaries, Associated Companies & Joint Venture
PT Petrosindo Sinergi Alur* PT Petrosindo Investama Sinergi*
Perusahaan memiliki 99,00% saham PT Petrosindo Sinergi Alur secara tidak langsung melalui Perusahaan memiliki 99,00% saham PT Petrosindo Investama Sinergi secara tidak langsung melalui
PT Petrosea Engineering Procurement Construction, yang dimiliki oleh Perusahaan sebesar 99,99% PT Petrosea Infrastruktur Indonesia, yang dimiliki oleh Perusahaan sebesar 99,99%
The Company indirectly owns 99.00% of the shares in PT Petrosindo Sinergi Alur through The Company indirectly owns 99.00% of the shares in PT Petrosindo Investama Sinergi through
PT Petrosea Engineering Procurement Construction, a subsidiary 99.99% owned by the Company PT Petrosea Infrastruktur Indonesia, a subsidiary 99.99% owned by the Company
Kepemilikan Saham PT Petrosea Engineering Procurement Construction (99,00%) Kepemilikan Saham PT Petrosea Infrastruktur Indonesia (99,00%)
Share Ownership PT Rekakarsa Karya Nusantara (1,00%) Share Ownership PT Rekakarsa Karya Nusantara (1,00%)
Bidang Usaha Aktivitas keuangan dan asuransi; dan aktivitas profesional, ilmiah dan teknis Bidang Usaha Aktivitas perusahaan holding, konsultasi manajemen dan perdagangan besar
Business Field Financial and insurance activities; and professional, scientific, and technical activities Business Field Holding company activities, management consulting and wholesale trade
Status Operasi Tahap awal operasional Status Operasi Tahap awal operasional
Operational Status Early operational stage Operational Status Early operational stage
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63 Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410 Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
* Didirikan pada Februari 2026 * Didirikan pada Februari 2026
* Established in February 2026 * Established in February 2026
PT Petrosindo Sinergi Samudera*
Perusahaan memiliki 99,00% saham PT Petrosindo Sinergi Samudera secara tidak langsung melalui
PT Petrosea Engineering Procurement Construction, yang dimiliki oleh Perusahaan sebesar 99,99%
The Company indirectly owns 99.00% of the shares in PT Petrosindo Sinergi Samudera through
PT Petrosea Engineering Procurement Construction, a subsidiary 99.00% owned by the Company
Kepemilikan Saham PT Petrosea Engineering Procurement Construction (99,00%)
Share Ownership PT Rekakarsa Karya Nusantara (1,00%)
Bidang Usaha Aktivitas keuangan dan asuransi; dan aktivitas profesional, ilmiah dan teknis
Business Field Financial and insurance activities; and professional, scientific, and technical activities
Status Operasi Tahap awal operasional
Operational Status Early operational stage
Alamat Wisma Barito Pacific Jl. Let. Jend. S. Parman Kav. 62-63
Address Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat, Jakarta 11410
* Didirikan pada Februari 2026
* Established in February 2026
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Company Profile Company Profile
Daftar Keanggotaan Asosiasi Industri
Membership in Industrial Associations
Asosiasi Jasa Pertambangan Asosiasi Pengusaha Indonesia
Indonesia (ASPINDO) (APINDO)
Association of Mining Services Association of Indonesian
Provider of Indonesia Businesspersons
Asosiasi Pertambangan Batu Masyarakat Ketenagalistrikan
bara Indonesia (APBI-ICMA) Indonesia (MKI)
Association of Coal Mining Indonesian Electricity Society
Companies of Indonesia
Gabungan Perusahaan Nasional
Asosiasi Kontraktor Indonesia
Rancang Bangun Indonesia
(AKI)
(GAPENRI)
Association of Contractors
Association of Indonesian
of Indonesia
National Contracting Companies
Perkumpulan Pusat Logistik
Berikat Indonesia (PPLBI) Indonesian Mining
Bonded Logistics Centers Association (IMA)
of Indonesia
Kamar Dagang dan Industri
Indonesia Corporate Secretary (KADIN)
Association (ICSA) Indonesian Chamber of Commerce
and Industry
Asosiasi Logistik dan
Bursa Efek Indonesia (IDX) Forwarder Indonesia (ALFI)
Indonesian Stock Exchange Indonesian Logistics and
Forwarders Association
Asosiasi Emiten Indonesia
Indonesia Business Coalition for
Indonesian Public Listed
Women Empowerment (IBCWE)
Companies Association
Asosiasi Badan Usaha Pelabuhan
Indonesia
Indonesia Port Business
Association
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Company Profile Company Profile
Profil Dewan Komisaris
Profil Dewan Komisaris
Profile of the Board of Commissioners
Profile of the Board of Commissioners
Osman Sitorus Osman Sitorus
Presiden Komisaris merangkap Komisaris Independen Presiden Komisaris merangkap Komisaris Independen
President Commissioner concurrently Independent Commissioner President Commissioner concurrently Independent Commissioner
Usia / Age Masa Jabatan / Term of office
66 2025 -2026
Pengalaman Kerja Professional Experience
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship • Beliau memulai karier sebagai auditor • Began his career as an auditor in 1986
RUPST/AGMS 21 April 2025 Indonesia tahun 1986 dengan bergabung di by joining a local public accounting
kantor akuntan publik lokal yang firm that later became part of Deloitte
kemudian menjadi bagian dari in Indonesia. From 1995-2006, he
Deloitte di Indonesia. Tahun 1995- handled clients in various industries,
2006, beliau menangani klien di including energy & resources,
Pendidikan Education berbagai industri termasuk energy & manufacturing, construction,
• Lulus di bidang Akuntansi, Fakultas • Graduated from the Faculty of resources, manufaktur, konstruksi, shipping & aviation as well as media
Ekonomi, Universitas Sumatera Utara Economics, Universitas Sumatera Utara shipping & aviation serta media dan and telecommunication as an audit
pada tahun 1986 with a major in Accounting in 1986 telekomunikasi sebagai audit partner. partner. From 2006-2016, he led the
• Chartered Accountant (CA) dari Ikatan • Chartered Accountant (CA) from Tahun 2006-2016, memimpin Bisnis Deloitte Audit Business in Indonesia
Akuntan Indonesia (IAI) the Institute of Indonesia Chartered Audit Deloitte di Indonesia dan menjadi and became the Lead Client Service
Accountants (IAI) Lead Client Service Partner untuk Partner for major clients listed on the
• Certified Public Accountant dari • Certified Public Accountant from the klien besar yang tercatat di Bursa Indonesia Stock Exchange and State-
Institut Akuntan Publik Indonesia (IAPI) Indonesian Institute of Certified Public Efek Indonesia dan Badan Usaha Milik Owned Enterprises
Accountants (IAPI) Negara
Pelatihan dan/atau Pendidikan dalam Training and/or Education to Improve • Anggota Asosiasi Profesi Akuntan • Member of the Accountant
Meningkatkan Kompetensi Tahun 2025 Competency during 2025 serta pernah menjabat sebagai Ketua Professional Association and served
Mengikuti pelatihan “Sustainability Participated in the “Sustainability Bidang dan Ketua Forum Akuntan Pasar as Head of Division and Chair of the
Reporting: Impact & implementation Reporting: Impact & implementation of Modal, Ikatan Akuntan Publik Indonesia Capital Market Accounting Forum, the
of PSPK 1 & 2 for professionals” yang PSPK 1 & 2 for professionals” workshop (IAPI) Indonesian Institute of Certified Public
diselenggarakan oleh IAI & IKAI di held by IAI & IKAI at Manhattan Hotel Accountants (IAPI)
Manhattan Hotel Jakarta pada tanggal 30 Jakarta, on 30 September 2025. • Anggota Ikatan Akuntan Indonesia (IAI) • Member of the Indonesian Institute
September 2025. serta pernah menjadi Anggota Dewan of Accountants (IAI) and served as a
Standar Akuntansi Keuangan member of the Financial Accounting
Rangkap Jabatan Concurrent Positions
Standard Board
Beliau juga menjabat sebagai Ketua He also serves as Chairman of the
Komite Nominasi & Remunerasi Nomination & Remuneration Committee
Hubungan Afiliasi Affiliated Relations
PT Petrosea Tbk sejak Maret 2024, at PT Petrosea Tbk since March 2024,
Member of the Audit, Risk & Compliance Beliau tidak memiliki hubungan afiliasi He has no affiliate relations with other
Anggota Komite Audit, Risk & Compliance
Committee at PT Indika Energy Tbk since dengan anggota Dewan Komisaris dan members of the Board of Commissioners
di PT Indika Energy Tbk sejak 2020,
2020, President Commissioner and anggota Direksi lainnya, serta pemegang and members of the Board of Directors,
Komisaris Utama merangkap Komisaris
concurrently Independent Commissioner saham utama dan pengendali, baik as well as the main and controlling
Independen di PT Mulia Industrindo Tbk
at PT Mulia Industrindo Tbk since 2020 and langsung maupun tidak langsung. shareholder, both directly or indirectly.
sejak 2020 dan Ketua Komite Audit di
PT Mulia Industrindo Tbk sejak 2020. Chairman of the Audit Committee at
PT Mulia Industrindo Tbk since 2020.
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Dewan Komisaris Profil Dewan Komisaris
Profile of the Board of Commissioners Profile of the Board of Commissioners
Erwin Ciputra Erwin Ciputra
Komisaris Komisaris
Commissioner Commissioner
Usia / Age Masa Jabatan / Term of office
51 2023 -2026
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
RUPSLB/EGMS 4 Dec 2023 Indonesia Hubungan Afiliasi Affiliated Relations
Beliau tidak memiliki hubungan afiliasi He has no affiliate relations with other
dengan anggota Dewan Komisaris dan members of the Board of Commissioners
anggota Direksi lainnya, serta pemegang and members of the Board of Directors,
saham utama dan pengendali, baik as well as the main and controlling
Pendidikan Education langsung maupun tidak langsung. shareholder, both directly or indirectly.
Sarjana Ekonomi dari Wharton School, Bachelor’s degree in Economics from
University of Pennsylvania pada tahun 1996 Wharton School, University of Pennsylvania
in 1996
Rangkap Jabatan Concurrent Positions
Beliau juga menjabat sebagai Presiden He also serves as President Director at
Direktur di PT Chandra Daya Investasi sejak PT Chandra Daya Investasi since 2023,
2023, Komisaris di PT Barito Renewables Commissioner at PT Barito Renewables
Energy Tbk sejak 2023, Komisaris Utama di Energy Tbk since 2023, President
PT Petrindo Jaya Kreasi Tbk sejak 2022 dan Commissioner at PT Petrindo Jaya Kreasi
Presiden Direktur di PT Chandra Asri Pacific Tbk since 2022 and President Director at
Tbk sejak 2011, serta beberapa jabatan di PT Chandra Asri Pacific Tbk since 2011, as
anak perusahaan. well as several positions in the subsidiaries.
Pengalaman Kerja Professional Experience
• Direktur di Chandra Asri Trading • Director at Chandra Asri Trading
Company Pte. Ltd. (2020-2022) Company Pte. Ltd.(2020-2022)
• Presiden Komisaris di PT Synthetic • President Commissioner at
Rubber Indonesia (2013-2019) PT Synthetic Rubber Indonesia
(2013-2019)
• Direktur di Altus Capital Pte. Ltd. • Director at Altus Capital Pte. Ltd.
(sekarang Chandra Asri Trading (now Chandra Asri Trading Company
Company Pte. Ltd.) (2010-2018) Pte. Ltd.) (2010-2018)
• Presiden Direktur di PT Chandra Asri • President Director at PT Chandra Asri
(2007-2010) (2007-2010)
• Wakil Presiden Direktur di PT Chandra • Vice President Director at PT Chandra
Asri (2004-2007) Asri (2004-2007)
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Company Profile Company Profile
Profil Dewan Komisaris Profil Dewan Komisaris
Profile of the Board of Commissioners Profile of the Board of Commissioners
Djauhar Maulidi, S.E., M.BA. Djauhar Maulidi, S.E., M.BA.
Komisaris Komisaris
Commissioner Commissioner
Usia / Age Masa Jabatan / Term of office
56 2025 -2026
Pengalaman Kerja Professional Experience
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
• Komisaris di PT Raharja Energi Cepu • Commissioner at PT Raharja Energi
RUPST/AGMS 21 April 2025 Indonesia
(2018-2019) Cepu (2018-2019)
• Direktur Finance & Administration di • Finance & Administration Director at
PT Rukun Raharja Tbk (2011-2017) PT Rukun Raharja Tbk (2011-2017)
• Presiden Direktur di PT Triguna • President Director at PT Triguna
Internusa Pratama (2010-2017) Internusa Pratama (2010-2017)
Pendidikan Education • Presiden Direktur di PT Toha Sittah • President Director at PT Toha Sittah
• MBA di bidang Energi dari Sekolah • MBA in Energy from the School of Salam (2009-2019) Salam (2009-2019)
Bisnis Manajemen, Institut Teknologi Business Management, Institut • Direktur Finance & Business • Finance & Business Development
Bandung, Jawa Barat pada tahun 2010 Teknologi Bandung, West Java in 2010 Development di PT Bumi Hasta Mukti Director at PT Bumi Hasta Mukti
• Sarjana Ekonomi di bidang • Bachelor of Economics majoring in (2006-2009) (2006-2009)
International Trade and Economics dari International Trade and Economics • Corporate Banking Head di Sumitomo • Corporate Banking Head at Sumitomo
Universitas Padjadjaran, Bandung, Jawa from Padjadjaran University, Bandung, Mitsui Banking Corporation Indonesia Mitsui Banking Corporation Indonesia
Barat pada tahun 1993 West Java in 1993 (1993-2006) (1993-2006)
Rangkap Jabatan Concurrent Positions
Beliau juga menjabat sebagai Komisaris He also serves as President Commissioner Hubungan Afiliasi Affiliated Relations
di PT Petrosea Infrastruktur Nusantara at PT Petrosea Infrastruktur Nusantara Beliau tidak memiliki hubungan afiliasi He has no affiliate relations with other
sejak 2024, Presiden Direktur di PT Rukun since 2024, President Director at dengan anggota Dewan Komisaris dan members of the Board of Commissioners
Raharja Tbk sejak 2017, Presiden Komisaris PT Rukun Raharja Tbk since 2017, President anggota Direksi lainnya, serta pemegang and members of the Board of Directors,
di PT Energasindo Heksa Karya sejak 2017, Commissioner at PT Energasindo Heksa saham utama dan pengendali, baik as well as the main and controlling
Presiden Komisaris di PT Triguna Internusa Karya since 2017, President Commissioner langsung maupun tidak langsung. shareholder, both directly or indirectly.
Pratama sejak 2017 dan Direktur di at PT Triguna Internusa Pratama since 2017
PT Sentosa Bersama Mitra sejak 2015. and Director at PT Sentosa Bersama Mitra
since 2015.
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Company Profile Company Profile
Profil Dewan Komisaris Profil Dewan Komisaris
Profile of the Board of Commissioners Profile of the Board of Commissioners
Prof. Ginandjar Kartasasmita Prof. Ginandjar Kartasasmita
Komisaris Komisaris
Commissioner Commissioner
Usia / Age Masa Jabatan / Term of office
84 2023 -2026
Bidang Ilmu Manajemen dan Ilmu Sosial since 2006, Lecturer of the Doctorate
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship Universitas Pasundan Bandung sejak 2008, Program in Management and Social
RUPSLB/EGMS 4 Dec 2023 Indonesia Ketua Dewan Kehormatan Palang Merah Science at Bandung Pasundan University
Indonesia (PMI) periode 2024-2029 dan since 2008, Chairman of the Honorary
Ketua Dewan Pengawas pada Koperasi Council of the Indonesian Red Cross (PMI)
Simpan Pinjam Nusantara Pos (Kopnuspos) for the 2024-2029 period and Chairman of
sejak 2022. the Supervisory Board at Koperasi Simpan
Pendidikan Education Pinjam Nusantara Pos (Kopnuspos) since
• Institut Teknologi Bandung tahun • Bandung Institute of Technology in 2022.
1959-1960 1959-1960
• Sarjana Teknik Kimia dari Tokyo • Bachelor of Chemical Engineering Pengalaman Kerja Professional Experience
University for Agriculture and from Tokyo University for Agriculture • Karier dalam dunia akademik, Dosen • His career in academia, Senior
Technology, Chemical Engineering and Technology, Chemical Engineering Senior Program Pasca Sarjana Institut Lecturer for the Postgraduate Program
tahun 1960-I965 in 1960-I965 Teknologi Bandung (ITB) tahun 1995- at the Bandung Institute of Technology
• Sarjana Administrasi Negara pada • Bachelor of State Administration from 1998, Senior Fellow tahun 2000- (ITB) in 1995-1998, Senior Fellow in
Sekolah Tinggi Ilmu Administrasi (STIA) Sekolah Tinggi Ilmu Administrasi (STIA) 2001 dan Visiting Scholar tahun 2000-2001 and Visiting Scholar in
LAN tahun 1970-1980 LAN in 1970-1980 2001-2003 di Weatherhead Center 2001-2003 at Weatherhead Center
• Doktor HC dari Takushoku University • Honorary Doctorate from Takushoku for International Affairs, Harvard for International Affairs, Harvard
di Jepang dan Northeastern University University in Japan and Northeastern University, Boston, Amerika Serikat, University, Boston, United States of
Amerika Serikat pada tahun 1995, University, United States of America in Profesor di Institute of Asia-Pacific America, Professor at the Institute of
Universitas Gadjah Mada tahun 1995, 1995, Gadjah Mada University in 1995, Studies, Graduate School of Asia- Asia-Pacific Studies, Graduate School
dan Tokyo University for Agriculture and Tokyo University for Agriculture Pacific Studies, Waseda University, of Asia-Pacific Studies, Waseda
and Technology, Tokyo tahun 2005 and Technology, Tokyo in 2005 Tokyo, Jepang tahun 2004-2011, University, Tokyo, Japan in 2004-2011,
• Guru Besar Ilmu Administrasi dari • Professor of Administrative Science Dosen Linkage Master Program Lecturer of Linkage Master Program
Universitas Brawijaya tahun 1996 from Brawijaya University in 1996 (Double Degree) FIA-UNIBRAW and (Double Degree) at FIA-UNIBRAW and
• Doktor Bidang Government dari • Doctor of Government from the Japanese Universities tahun 2006- Japanese Universities in 2006-2009,
National Graduate Institute for Policy National Graduate Institute for Policy 2009 sekaligus Dosen Program Doktor while also Lecturer of the Doctorate
Studies (GRIPS) tahun 2016 Studies (GRIPS) in 2016 Bidang Ilmu Administrasi Universitas Program in Administrative Science at
Brawijaya Kampus Jakarta hingga tahun the University of Brawijaya, Jakarta
Rangkap Jabatan Concurrent Positions 2010, Dosen Program Doktor Bidang Campus until 2010, Lecturer of the
Beliau juga menjabat sebagai Ketua He also serves as Chairman of the Board of Ilmu Manajemen dan Bidang Ilmu Sosial Doctorate Program in Management
Dewan Pembina Persaudaraan Bela Diri Trustees of the Indonesian Shorinji Kempo Universitas Pasundan tahun 2008 and Social Science at Pasundan
Shorinji Kempo Indonesia (Perkemi) sejak Martial Arts Fraternity (Perkemi) since hingga sekarang, Visiting Professor University from 2008 until now, Visiting
1966, Pendiri & Pembina SMA Dwiwarna, 1996, Founder & Chairman of the Board di National Graduate Institute for Professor at the National Graduate
Bogor, Jawa Barat sejak 1998, Ketua of Dwiwarna High School, Bogor, West Policy Study, Tokyo, Jepang 2012- Institute for Policy Study, Tokyo,
Perhimpunan Persahabatan Indonesia- Java since 1998, Chairman of Perhimpunan 2020, Administrative Councilor pada Japan in 2012-2020, Administrative
Jepang sejak 2006, Dosen Program Doktor Persahabatan Indonesia-Jepang Universitas Hiroshima Jepang tahun Councilor at the Hiroshima University,
190 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 191
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Dewan Komisaris Profil Dewan Komisaris
Profile of the Board of Commissioners Profile of the Board of Commissioners
Prof. Ginandjar Kartasasmita Prof. Ginandjar Kartasasmita
Komisaris Komisaris
Commissioner Commissioner
2015-2022 serta diangkat sebagai Japan in 2015-2022 as well as Bidang Ekonomi, Keuangan Financial and Industrial Affairs and
Special Advisor tahun 2022-2023 appointed as Special Advisor in 202 dan Industri (Ekuin) merangkap also Head of Bappenas for Kabinet
2-2023 sebagai Kepala Bappenas Kabinet Pembangunan VII in March until May
Pembangunan VII, bulan Maret 1998. Reappointed as Coordinating
• Karier di militer, diawali dari pangkat • His career in the military, began from
sampai Mei 1998. Diangkat kembali Minister for Economic, Finansial and
Letnan Satu TNI AU pada tahun 1966 Letnan Satu TNI AU in 1966 and retired
sebagai Menteri Koordinator Bidang Industrial Affairs in 1998-1999. Member
dan pensiun sebagai Marsekal Madya as Marsekal Madya TNI AU in 1996
Ekuin 1998-1999. Anggota Dewan of the Presidential Advisory Council
TNI AU pada tahun 1996
Pertimbangan Presiden dalam Kabinet for Kabinet Indonesia Bersatu under
• Karier di pemerintahan, Sekretariat • His career in the government, Cabinet Indonesia Bersatu di bawah Presiden President Susilo Bambang Yudhoyono
Kabinet: Kepala Bagian Penelitian Secretary: Head of Research Section Susilo Bambang Yudhoyono tahun in 2010-2014
pada Biro Analisa dan Perundang- at Bureau of Analysis and Legislation 2010-2014
undangan tahun 1968-1971, Kepala 1968-1971, Head of Evaluation
• Karier di bidang legislatif, Anggota • His legislative career, Member of
Bagian Evaluasi pada Biro Kerjasama Section at the Foreign Technical
(Fraksi ABRI) Majelis Permusyawaratan (Fraksi ABRI) Majelis Permusyawaratan
Teknik Luar Negeri tahun 1971-1972 dan Cooperation Bureau in 1971-1972
Rakyat (MPR) tahun 1982-1996 sebagai Rakyat (MPR) in 1982-1996 as Head
Kepala Bagian Antarnegara pada Biro and Head of Interstate Section at
Ketua PAH I (GBHN) Badan Pekerja of PAH I (GBHN) Badan Pekerja
Kerjasama Teknik Luar Negeri tahun the Foreign Technical Cooperation
MPR tahun 1987-1991 dan sebagai MPR in 1987-1991 and as Head of
1972-1976, Asisten Sekretaris Negara Bureau in 1972-1976. Assistant
Ketua Komisi A (GBHN) Sidang Umum Komisi A (GBHN) Sidang Umum
Urusan Administrasi Pemerintahan Secretary of State for Government
MPR tahun 1982-1986. Anggota MPR in 1982-1986. Member of
tahun 1976-1978, Asisten Menteri/ Administration Affairs in 1976-1978,
Majelis Permusyawaratan Rakyat Majelis Permusyawaratan Rakyat
Sekretaris Negara Urusan Administrasi Assistant Minister/Secretary of State
(MPR) sebagai Ketua Fraksi Karya (MPR) as Chairman of Fraksi Karya
Pemerintahan dan Administrasi for Government Administration Affairs
Pembangunan tahun 1997-1998. Wakil Pembangunan in 1997-1998. Vice
Pemerintahan Non Departemen and Non-Departmental Government
Ketua MPR tahun 1999-2004. Ketua Chairman of MPR 1999-2004.
tahun 1978-1983, Anggota dan Wakil Administration in 1978-1983,
Dewan Perwakilan Daerah (DPD) tahun Chairman of Dewan Perwakilan Daerah
Ketua Tim Pengendali Pengadaan Member and Deputy Chairman of the
2004-2009 (DPD) in 2004-2009
Barang Peralatan Pemerintah tahun Government Equipment Procurement
1980-1988. Menteri Muda Urusan Control Team in 1980-1988, Junior • Karier di bidang sosial kemanusiaan, • His career in social humanity,
Peningkatan Penggunaan Produksi Minister for Increasing Use of Domestic Pelaksana Harian Ketua Umum Palang Pelaksana Harian Ketua Umum of
Dalam Negeri Kabinet Pembangunan Production for Kabinet Pembangunan Merah Indonesia (PMI) tahun 2014- the Indonesian Red Cross (PMI) in
IV tahun 1983-1988, merangkap IV in 1983-1998, as well as Head of 2019 dan Wakil Ketua Palang Merah 2014-2019 and Vice Chairman of the
Ketua Badan Koordinasi Penanaman the Investment Coordinating Board Indonesia (PMI) tahun 2019-2024 Indonesian Red Cross (PMI) in 2019-
Modal tahun 1985- 1988, Menteri in 1985-1998. Minister of Mining and 2024
Pertambangan dan Energi Kabinet Energy for Kabinet Pembangunan V • Karier di badan kerjasama • His career in international cooperation
Pembangunan V tahun 1988-1993 in 1988-1993 and State Minister for internasional, Anggota Dewan agencies, Member of the International
dan Menteri Negara Perencanaan National Development Planning / Penasihat Internasional, Japan Advisory Council, Japan International
Pembangunan Nasional / Ketua Chairman of Bappenas for Kabinet International Cooperation Agency Cooperation Agency (JICA) from 2018
Bappenas Kabinet Pembangunan VI Pembangunan VI in 1993-1998. (JICA) tahun 2018 sampai bulan Maret to March 2023 and Advisor to Japan
tahun 1993-1998. Menteri Koordinator Coordinating Minister for Economic, 2023 dan Penasihat pada Japan Overseas Infrastructure Investment
192 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 193
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Dewan Komisaris
Profile of the Board of Commissioners
Prof. Ginandjar Kartasasmita
Komisaris
Commissioner
Overseas Infrastructure Investment Corporation for Transport and Urban
Corporation for Transport and Urban Development (JOIN), Japan in
Development (JOIN), Jepang tahun 2018-2023
2018-2023
• Berbagai penghargaan dan tanda • Received various awards and honors
jasa/kehormatan dari Pemerintah from the Indonesian Government and
RI dan negara-negara sahabat, di other friendly countries, including:
antaranya: Bintang Republik Indonesia Bintang Republik Indonesia Utama
Utama (1998), Bintang Swa Bhuwana (1998), Bintang Swa Bhuwana Paksa
Paksa Pratama (1996) Bintang Yudha Pratama (1996) Bintang Yudha Dharma
Dharma Pratama (1995), Bintang Pratama (1995), Bintang Legiun Veteran
Legiun Veteran RI (1993), Bintang Swa RI (1993), Bintang Swa Bhuwana Paksa
Bhuwana Paksa Nararya (1992) dan Nararya (1992) and Bintang Mahaputera
Bintang Mahaputera Adipradana (1987). Adipradana (1987). Order of Kuwait
Order of Kuwait Fourth Class (1978), Fourth Class (1978), Third Class of the
Third Class of the Order of the Republic Order of the Republic from Egypt
dari Mesir (1978), Ordre National du (1978), Ordre National du Merite dari
Merite dari Perancis (1987), Order of France (1987), Order of Diplomatic
Diplomatic Service Merit Gwang Hwa Service Merit Gwang Hwa Medal dari
Medal dari Republik Korea (1988), the Korean Republic (1988), Orden
Orden del Libertador Grand Cordon del Libertador Grand Cordon from
dari Venezuela (1988), Grosse Goldene Venezuela (1988), Grosse Goldene
Ehrenzeichen (Commander’s Cross) Ehrenzeichen (Commander’s Cross)
dari Austria (1986), dan yang terakhir from Austria (1986), as well as The
The Grand Cordon of the Order of the Grand Cordon of the Order of the
Rising Sun dari Kaisar Jepang (2008) Rising Sun by the Emperor of Japan
(2008)
Hubungan Afiliasi Affiliated Relations
Beliau tidak memiliki hubungan afiliasi He has no affiliate relations with other
dengan anggota Dewan Komisaris dan members of the Board of Commissioners
anggota Direksi lainnya, serta pemegang and members of the Board of Directors,
saham utama dan pengendali, baik as well as the main and controlling
langsung maupun tidak langsung. shareholder, both directly or indirectly.
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Dewan Komisaris Profil Dewan Komisaris
Profile of the Board of Commissioners Profile of the Board of Commissioners
Jenderal Pol. (Purn.) Drs. Sutanto Jenderal Pol. (Purn.) Drs. Sutanto
Komisaris Komisaris
Commissioner Commissioner
Usia / Age Masa Jabatan / Term of office
75 2025 -2026
Hubungan Afiliasi Affiliated Relations
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
Beliau tidak memiliki hubungan afiliasi He has no affiliate relations with other
RUPST/AGMS 21 April 2025 Indonesia
dengan anggota Dewan Komisaris dan members of the Board of Commissioners
anggota Direksi lainnya, serta pemegang and members of the Board of Directors,
saham utama dan pengendali, baik as well as the main and controlling
langsung maupun tidak langsung. shareholder, both directly or indirectly.
Pendidikan Education
• Lemhanas pada tahun 2000 • Lemhanas in 2000
• SESPIMPOL, Lembang Bandung pada • SESPIMPOL, Lembang Bandung in
tahun 1990 1990
• Perguruan Tinggi Ilmu Kepolisian (PTIK) • Perguruan Tinggi Ilmu Kepolisian (PTIK)
pada tahun 1983 in 1983
• Akabri Kepolisian pada tahun 1973 • Akabri Kepolisian in 1973
Rangkap Jabatan Concurrent Positions
Beliau juga menjabat sebagai Komisaris He also serves as President Commissioner,
Utama, Komisaris Independen dan Independent Commissioner and
Komisaris di beberapa badan usaha Commissioner at several entities in the
berbentuk perseroan terbatas. form of limited liability companies.
Pengalaman Kerja Professional Experience
• Kepala Badan Intelijen Negara Republik • Kepala Badan Intelijen Negara
Indonesia (2010-2011) Republik Indonesia (2010-2011)
• Kapolri (2005-2008) • Kapolri (2005-2008)
• Kepala Pelaksana Harian Badan • Kepala Pelaksana Harian Badan
Narkotika Nasional Narkotika Nasional
(Februari 2005-Juli 2005) (Februari 2005-Juli 2005)
• Kepala Lembaga Pendidikan & • Kepala Lembaga Pendidikan &
Latihan Polri (2002-2005) Latihan Polri (2002-2005)
• Kapolda Jawa Timur (2000-2002) • Kapolda Jawa Timur (2000-2002)
• Kapolda Sumatera Utara (2000) • Kapolda Sumatera Utara (2000)
196 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 197
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Dewan Komisaris Profil Dewan Komisaris
Profile of the Board of Commissioners Profile of the Board of Commissioners
Dr. Setia Untung Arimuladi, S.H., M.Hum. Dr. Setia Untung Arimuladi, S.H., M.Hum.
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
Usia / Age Masa Jabatan / Term of office
64 2025 -2026
• Kepala Biro Umum pada Jaksa Agung • Kepala Biro Umum at Jaksa Agung
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship Muda Pembinaan Kejaksaan Agung Muda Pembinaan Kejaksaan Agung
RUPST/AGMS 21 April 2025 Indonesia Republik Indonesia (2015) Republik Indonesia (2015)
• Kepala Kejaksaan Tinggi Riau (2014) • Kepala Kejaksaan Tinggi Riau (2014)
• Kapuspenkum Kejaksaan Agung • Kapuspenkum Kejaksaan Agung
Republik Indonesia (2012) Republik Indonesia (2012)
• Asisten Khusus Jaksa Agung Republik • Asisten Khusus Jaksa Agung Republik
Indonesia di Kejaksaan Agung Republik Indonesia at Kejaksaan Agung Republik
Pendidikan Education Indonesia (2011) Indonesia (2011)
• Doktor Ilmu Hukum dari Universitas • Doctor of Law Sciences from the
Diponegoro, Semarang tahun 2024 University of Diponegoro, Semarang in
2024 Hubungan Afiliasi Affiliated Relations
• Pasca Sarjana Hukum dari Universitas • Master of Law from the University of Beliau tidak memiliki hubungan afiliasi He has no affiliate relations with other
Parahyangan, Bandung pada tahun Parahyangan, Bandung in 2004 dengan anggota Dewan Komisaris dan members of the Board of Commissioners
2004 anggota Direksi lainnya, serta pemegang and members of the Board of Directors,
• Sarjana Hukum dari Universitas Islam • Bachelor of Law from the University of saham utama dan pengendali, baik as well as the main and controlling
Nusantara, Bandung pada tahun 1980 Islam Nusantara, Bandung in 1980 langsung maupun tidak langsung. shareholder, both directly or indirectly.
Rangkap Jabatan Concurrent Positions
Tidak memiliki rangkap jabatan di Does not serve concurrent positions in
perusahaan lain. other companies.
Pengalaman Kerja Professional Experience
• Wakil Jaksa Agung Republik Indonesia • Wakil Jaksa Agung Republik Indonesia
(Mei 2020 sampai dengan Januari (May 2020 until January 2022)
2022)
• Kepala Badan Diklat Kejaksaan • Kepala Badan Diklat Kejaksaan
Republik Indonesia (2017) Republik Indonesia (2017)
• Sekretaris Jaksa Agung Muda Bidang • Sekretaris Jaksa Agung Muda Bidang
Intelijen (2017) Intelijen (2017)
• Kepala Kejaksaan Tinggi Jawa Barat • Kepala Kejaksaan Tinggi Jawa Barat
(2016) (2016)
198 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 199
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Direksi
Profil Direksi
Profile of the Board of Directors
Profile of the Board of Directors
Michael Michael
Presiden Direktur
Presiden Direktur
President Director
President Director
Usia / Age Masa Jabatan / Term of office
37 2023 -2026
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship Pengalaman Kerja Professional Experience
RUPSLB/EGMS 4 Dec 2023 Indonesia
• Direktur Utama di anak perusahaan • President Director at a subsidiary of
PT Mitra Pinasthika Mustika Tbk PT Mitra Pinasthika Mustika Tbk
(2017-2018) (2017-2018)
• Memulai kariernya sebagai konsultan • Began his career as a consultant
di Skha Management Consulting at Skha Management Consulting
Pendidikan Education
(2011-2017) (2011-2017)
• Magister Manajemen dari Universitas • Master’s in Management from
Prasetiya Mulya pada tahun 2012 Prasetiya Mulya University in 2012
• Sarjana Teknik dari Universitas Katolik • Bachelor’s degree in Engineering from Hubungan Afiliasi Affiliated Relations
Parahyangan pada tahun 2010 Parahyangan Catholic University in
Beliau memiliki hubungan afiliasi dalam He has affiliate relations in terms of holding
2010
hal jabatan sebagai Direktur di pemegang the position as Director indirectly in the
saham utama dan/atau pengendali, baik majority shareholder and/or controlling
Rangkap Jabatan Concurrent Positions
langsung maupun tidak langsung. shareholders.
Beliau juga menjabat sebagai Direktur He also serves as President Director at
Utama di PT Petrosea Engineering PT Petrosea Engineering Procurement
Procurement Construction sejak 2025, Construction since 2025, President
Direktur Utama di PT Karya Bhumi Lestari Director at PT Karya Bhumi Lestari since
sejak 2024, Komisaris Utama di PT POSB 2024, President Commissioner at
Infrastructure Indonesia sejak 2024, PT POSB Infrastructure Indonesia since
Komisaris Utama di PT Kemilau Mulia Sakti 2024, President Commissioner at
sejak 2024, Komisaris Utama di PT Cristian PT Kemilau Mulia Sakti since 2024,
Eka Pratama sejak 2024, Direktur Utama President Commissioner at PT Cristian Eka
di PT Petrosea Infrastruktur Nusantara Pratama since 2024, President Director at
sejak 2024, Komisaris Utama di PT Lintas PT Petrosea Infrastruktur Nusantara since
Kelola Berlaba sejak 2024, Direktur Utama 2024, President Commissioner at PT Lintas
di PT Usaha Berlayar Lancar sejak 2024, Kelola Berlaba since 2024, President
Presiden Direktur di PT Petrosea Tbk sejak Director at PT Usaha Berlayar Lancar since
2023 dan Direktur Utama di PT Petrindo 2024, President Director at PT Petrosea
Jaya Kreasi Tbk sejak 2022. Tbk since 2023 and President Director at
PT Petrindo Jaya Kreasi Tbk since 2022.
200 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 201
Page 102
Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Direksi Profil Direksi
Profile of the Board of Directors Profile of the Board of Directors
Kartika Hendrawan
Kartika Hendrawan Kartika Hendrawan
Direktur
Director Direktur Direktur
Director Director
Usia / Age Masa Jabatan / Term of office
46 2023 -2026
Pengalaman Kerja Professional Experience
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
• CFO Sirclo / Orami (2015-2023) • CFO of Sirclo / Orami (2015-2023)
RUPSLB/EGMS 4 Dec 2023 Indonesia • Investment Director di PT Eastspring • Investment Director at PT Eastspring
Investments Indonesia (2013-2015) Investments Indonesia (2013-2015)
• Principal di Indies Capital (2008-2013) • Principal at Indies Capital (2008-2013)
• Investment Banking Associate di • Investment Banking Associate at
Citigroup (2007-2008) Citigroup (2007-2008)
Pendidikan Education
• Memulai kariernya sebagai Analyst di • Began his career as an Analyst at NERA
• Master of Business Administration • Master of Business Administration NERA Economic Consulting Economic Consulting (2001-2005)
dari Wharton School, University of from Wharton School, University of (2001-2005)
Pennsylvania pada tahun 2007 Pennsylvania in 2007
• Sarjana Ekonomi dan Informatika dari • Bachelor’s degree in Economics and
Wesleyan University pada tahun 2001 Computer Science from Wesleyan Hubungan Afiliasi Affiliated Relations
University in 2001
Beliau memiliki hubungan afiliasi dalam He has an affiliate relations in terms of
hal jabatan sebagai Direktur secara tidak holding the position as Director indirectly
Rangkap Jabatan Concurrent Positions
langsung di pemegang saham utama dan/ in the majority shareholder and/or
Beliau juga menjabat sebagai Komisaris di He also serves as Commissioner at PT Guna atau pengendali. controlling shareholders.
PT Guna Darma Integra sejak 2025, Darma Integra since 2025, Commissioner
Komisaris di PT Mahaka Industri Perdana at PT Mahaka Industri Perdana since 2025,
sejak 2025, Direktur di PT Volta Energi Director at PT Volta Energi Nusantara
Nusantara sejak 2025, Direktur di PT Volta since 2025, Director at PT Volta Daya
Daya Energi Indonesia sejak 2025, Direktur Energi Indonesia since 2025, Director at
di PT Petrosea Engineering Procurement PT Petrosea Engineering Procurement
Construction sejak 2025, Direktur di Construction since 2025, Director at
PT Petrindo Jaya Kreasi Tbk sejak 2024, PT Petrindo Jaya Kreasi Tbk since 2024,
Komisaris di PT Kemilau Mulia Sakti Commissioner at PT Kemilau Mulia Sakti
sejak 2024, Komisaris di PT Cristian Eka since 2024, Commissioner at PT Cristian
Prataama sejak 2024, Direktur di Eka Prataama since 2024, Director at
PT Petrosea Infrastruktur Nusantara sejak PT Petrosea Infrastruktur Nusantara since
2024, Komisaris di PT Rekakarsa Karya 2024, Commissioner at PT Rekakarsa Karya
Nusantara sejak 2024, Komisaris di Nusantara since 2024, Commissioner at
PT Karya Bhumi Lestari sejak 2022, Direktur PT Karya Bhumi Lestari since 2022, Director
di PT POSB Infrastructure Indonesia sejak at PT POSB Infrastructure Indonesia since
2021 dan Komisaris Independen di PT BNI 2021 and Independent Commissioner at
Modal Ventura sejak 2022 PT BNI Modal Ventura since 2022
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Direksi Profil Direksi
Profile of the Board of Directors Profile of the Board of Directors
Kartika Hendrawan
Ruddy Santoso Ruddy Santoso
Direktur
Direktur Direktur
Director
Director Director
Usia / Age Masa Jabatan / Term of office
48 2025 -2026
• Asset Management Accounting • Asset Management Accounting
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship Manager di PT Petrosea Tbk Manager at PT Petrosea Tbk
RUPST/AGMS 21 April 2025 Indonesia (Februari 2013-Januari 2015) (February 2013-January 2015)
• Accounts Payable Manager di • Accounts Payable Manager at
PT Petrosea Tbk PT Petrosea Tbk
(Februari 2011-Januari 2013) (February 2011-January 2013
• Accounting Manager – Mining di • Accounting Manager – Mining at
Pendidikan Education PT Petrosea Tbk (November PT Petrosea Tbk (November
• Master of Business Administration • Master of Business Administration 2009-Januari 2011) 2009-January 2011)
(MBA) di bidang Teknologi Informasi (MBA) in Information Technology from • Senior Project Accountant di • Senior Project Accountant at
dari Universitas Oklahoma City, Oklahoma City University, Oklahoma, PT Petrosea Tbk (Juli 2008-Oktober PT Petrosea Tbk (July 2008-Oktober
Oklahoma, Amerika Serikat pada tahun United States of America in 2003 2009) 2009)
2003 • Project Accountant di PT Petrosea Tbk • Project Accountant at PT Petrosea Tbk
• Sarjana Ekonomi di bidang Akuntansi • Bachelor of Economics in Accounting (Juli 2007-Juni 2008) (July 2007-June 2008)
dari Universitas Tarumanagara pada from Tarumanagara University in 2001 • System Implementation Officer di • System Implementation Officer at
tahun 2001 PT Petrosea Tbk (November 2006- PT Petrosea Tbk (November 2006-
Juni 2007) June 2007)
Rangkap Jabatan Concurrent Positions • Financial Controller di PT Mahaka • Financial Controller at PT Mahaka
Beliau juga menjabat sebagai Direktur di He also serves as Director at Industri Perdana (2015-2016) Industri Perdana (2015- 2016)
PT Petrosea Engineering Procurement PT Petrosea Engineering Procurement • Internal Audit Officer (2005-2006) • Internal Audit Officer (2005-2006)
Construction sejak 2025, Direktur di Construction since 2025, Director at dan Management Trainee (Februari and Management Trainee (February
PT Petrosea Infrastruktur Nusantara PT Petrosea Infrastruktur Nusantara since 2005-Juli 2005) di PT Sarana Titian 2005-July 2005) at PT Sarana Titian
sejak 2024, Komisaris di PT Rekakarsa 2024, Commissioner at PT Rekakarsa Karya Permata (anak perusahaan Kuok Permata (a subsidiary of Kuok Group,
Karya Nusantara sejak 2024, Komisaris Nusantara since 2024, Commissioner at Group, Malaysia), Jakarta Malaysia), Jakarta
di PT Karya Bhumi Lestari sejak 2022 PT Karya Bhumi Lestari since 2022 and • Assistant Sales & Operational Manager • Assistant to Sales & Operational
dan Direktur di PT POSB Infrastructure Director at PT POSB Infrastructure di Expert Computer International, Inc., Manager at Expert Computer
Indonesia sejak 2021. Indonesia since 2021 Gardena, California, Amerika Serikat International, Inc., Gardena, California,
(Februari 2004-Oktober 2004) United States of America (February
Pengalaman Kerja Professional Experience 2004-October 2004)
• Financial Controller di PT Petrosea Tbk • Financial Controller at PT Petrosea Tbk
Hubungan Afiliasi Affiliated Relations
(Februari 2018-September 2022) (February 2018-September 2022)
Beliau tidak memiliki hubungan afiliasi He has no affiliate relations with other
• Corporate Planning Manager di • Corporate Planning Manager at
dengan anggota Dewan Komisaris dan members of the Board of Commissioners
PT Petrosea Tbk PT Petrosea Tbk
anggota Direksi lainnya, serta pemegang and members of the Board of Directors,
(Agustus 2015-Januari 2018) (August 2015-January 2018)
saham utama dan pengendali, baik as well as the main and controlling
• COSMO (Corporate Strategy • COSMO (Corporate Strategy
langsung maupun tidak langsung. shareholder, both directly or indirectly.
Management Office) di PT Petrosea Management Office) at PT Petrosea
Tbk (Februari 2015-Agustus 2015) Tbk (February 2015-August 2015)
204 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 205
Page 104
Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Direksi Profil Direksi
Profile of The Board of Directors Profile of The Board of Directors
Meinar Kusumastuti Meinar Kusumastuti
Direktur Direktur
Director Director
Usia / Age Masa Jabatan / Term of office
50 2023 -2026
• Komisaris di PT Rekakarsa Karya • Commissioner at PT Rekakarsa Karya
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
Nusantara (2020-2022) Nusantara (2020-2022)
RUPSLB/EGMS 4 Dec 2023 Indonesia • Komisaris di PT Karya Bhumi Lestari • Commissioner at PT Karya Bhumi
(2018-2022) Lestari (2018-2022)
• Direktur di PT Kinarya Bangun Sesama • Director at PT Kinarya Bangun Sesama
(2018-2020) (2018-2020)
• Head of Corporate Legal di • Head of Corporate Legal at
Pendidikan Education PT Petrosea Tbk (2010-2020) PT Petrosea Tbk (2010-2020)
Sarjana Hukum dari Universitas Indonesia Bachelor of Law degree from the University • Corporate Secretary di PT Petrosea • Corporate Secretary at PT Petrosea
pada tahun 1998. of Indonesia in 1998. Tbk (2010-2014) Tbk (2010-2014)
• Legal Manager di PT Indika Energy Tbk • Legal Manager at PT Indika Energy Tbk
Rangkap Jabatan Concurrent Positions (Januari 2008-Juni 2010) (January 2008-June 2010)
Beliau juga menjabat sebagai Direktur di She also serves as Director at PT Kinarya • Legal Counsel di PT Bhakti Investama • Legal Counsel at PT Bhakti Investama
PT Kinarya Medika Selaras sejak 2025, Medika Selaras since 2025, Director at Tbk (Juli 1999-Desember 2007) Tbk (July 1999-December 2007)
Direktur di Petrosea Solutions Pakistan Petrosea Solutions Pakistan (Private) • Beliau memiliki pengalaman kerja • She has more than 27 years of
(Private) Limited sejak 2025, Direktur di Limited since 2025, Director at di bidang hukum selama lebih dari experience in the legal field
PT Petrosea Engineering Procurement PT Petrosea Engineering Procurement 27 tahun
Construction sejak 2025, Direktur di Construction since 2025, Director at
PT Petrosea Infrastruktur Nusantara sejak PT Petrosea Infrastruktur Nusantara since Hubungan Afiliasi Affiliated Relations
2024, Direktur di PT Lintas Kelola Berlaba 2024, Director at PT Lintas Kelola Berlaba Beliau tidak memiliki hubungan afiliasi She has no affiliate relations with other
sejak 2024, Komisaris di PT Kemilau Mulia since 2024, Commissioner at PT Kemilau dengan anggota Dewan Komisaris dan members of the Board of Commissioners
Sakti sejak 2024, Komisaris di PT Cristian Mulia Sakti since 2024, Commissioner anggota Direksi lainnya, serta pemegang and members of the Board of Directors,
Eka Pratama sejak 2024, Komisaris di at PT Cristian Eka Pratama since 2024, saham utama dan pengendali, baik as well as the main and controlling
PT Kinarya Bangun Sesama sejak 2024 dan Commissioner at PT Kinarya Bangun langsung maupun tidak langsung. shareholder, both directly or indirectly.
Direktur Utama di PT POSB Infrastructure Sesama since 2024 and President Director
Indonesia sejak 2021. at PT POSB Infrastructure Indonesia since
2021.
Pengalaman Kerja Professional Experience
• Wakil Direktur Legal & Communications • Vice Director for Legal &
di PT Petrosea Tbk (2022-2023) Communications at PT Petrosea Tbk
(2022-2023)
• Komisaris di PT Kinarya Bangun Sesama • Commissioner at PT Kinarya Bangun
(2021–2022) Sesama (2021–2022)
• Direktur di PT Petrosea Tbk • Director at PT Petrosea Tbk
(2020-2022) (2020-2022)
206 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 207
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Direksi Profil Direksi
Profile of the Board of Directors Profile of the Board of Directors
Iman Darus Hikhman
Direktur Iman Darus Hikhman
Director
Direktur
Director
Usia / Age Masa Jabatan / Term of office
45 2023 -2026
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
RUPSLB/EGMS 4 Dec 2023 Indonesia • Mine Planning & Development Manager • Mine Planning & Development Manager
di PT KBB (CCOW) (2010-2012) at PT KBB (CCOW) (2010-2012)
• Management trainee dan beberapa • Management trainee and several other
posisi lainnya (2004-2010) positions (2004-2010)
• Beliau memiliki pengalaman kerja • He has more than 20 years of
Pendidikan Education di bidang mining operations selama experience in mining operations
lebih dari 20 tahun
• Master of Business Administration dari • Master of Business Administration from
Universitas Gadjah Mada pada tahun Gadjah Mada University in 2018
Hubungan Afiliasi Affiliated Relations
2018
• Sarjana Teknik Pertambangan dari • Bachelor’s degree in Mining Beliau tidak memiliki hubungan afiliasi He has no affiliate relations with other
Universitas Islam Bandung pada tahun Engineering from University of Islam dengan anggota Dewan Komisaris dan members of the Board of Commissioners
2004 Bandung in 2004 anggota Direksi lainnya, serta pemegang and members of the Board of Directors,
saham utama dan pengendali, baik as well as the main and controlling
Rangkap Jabatan Concurrent Positions langsung maupun tidak langsung. shareholder, both directly or indirectly.
Beliau juga menjabat sebagai Direktur di He also serves as Director at PT Petrosea
PT Petrosea Infrastruktur Nusantara sejak Infrastruktur Nusantara since 2024,
2024, Direktur Utama di PT Lintas Kelola President Director at PT Lintas Kelola
Berlaba sejak 2024 dan Komisaris Utama di Berlaba since 2024 and President
PT Rekakarsa Karya Nusantara sejak 2024. Commissioner at PT Rekakarsa Karya
Nusantara since 2024.
Pengalaman Kerja Professional Experience
• Direktur di PT Cristian Eka Pratama • Director at PT Cristian Eka Pratama
(2023-2024) (2023-2024)
• Direktur Mining (non akta) di • Mining Director (non deed) at
PT Petrosea Tbk (2020-2023) PT Petrosea Tbk (2020-2023)
• Mining General Manager di PT Petrosea • Mining General Manager at PT Petrosea
Tbk (2018-2020) Tbk (2018-2020)
• Direktur di PT Mahaka Industri Perdana • Director at PT Mahaka Industri Perdana
(2017-2018) (2017-2018)
• Area Mining Manager di PT Petrosea • Area Mining Manager at PT Petrosea
Tbk (2015-2018) Tbk (2015-2018)
• Technical Services Manager di • Technical Services Manager at
PT Petrosea Tbk (2012-2015) PT Petrosea Tbk (2012-2015)
208 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 209
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Sumber Daya Manusia
Profil Sumber Daya Manusia
Human Capital Profile
Human Capital Profile
Pengelolaan sumber daya manusia yang The management of exceptional human Dengan membina dan mengembangkan By nurturing our people and providing
unggul merupakan elemen krusial dalam capital is a crucial element in driving karyawan kami serta, menyediakan best-in-class benefits consistent with
mendukung inovasi dan mendorong innovation and fostering the Company’s manfaat terbaik dikelasnya yang sejalan industry standards across our areas of
pertumbuhan berkelanjutan Perusahaan. sustainable growth. During this period of dengan standar industri di seluruh wilayah operation, Petrosea continues to build a
Dalam fase pertumbuhan yang pesat, rapid expansion, Petrosea places human operasional, Petrosea terus membangun competent, high-performing workforce
Petrosea menempatkan manajemen resource management as a strategic tenaga kerja yang kompeten dan that plays a vital role in creating value for all
sumber daya manusia sebagai faktor pillar in maintaining competitiveness, berkinerja optimal, serta memainkan peran stakeholders.
strategis dalam menjaga daya saing, expanding organizational capacity and penting dalam memberikan nilai tambah
memperluas kapasitas organisasi dan ensuring successful execution of its bagi seluruh pemangku kepentingan.
memastikan keberhasilan ekspansi di growth initiatives both nationally and
tingkat nasional maupun internasional. internationally.
Kami berkomitmen untuk memperoleh, We are committed to attracting,
mengembangkan dan mempertahankan developing and retaining the best talent Jumlah Karyawan
talenta terbaik yang sejalan dengan aligned with our core values. Through Number of Employees
nilai-nilai inti perusahaan. Melalui targeted recruitment strategies,
strategi rekrutmen yang terarah, continuous competency development
program pengembangan kompetensi programs and the implementation of a
berkelanjutan, serta penerapan sistem competitive reward system, Petrosea
reward yang kompetitif, Petrosea ensures that every individual possesses
memastikan setiap individu memiliki the capability and resilience to navigate
kemampuan dan ketangguhan untuk the increasing complexity of our projects.
menghadapi kompleksitas proyek yang
terus berkembang.
5,388 6.800 11.271
Karyawan
Employee
Tahun
Year
2023 2024 2025
Keterangan / Notes:
Perbedaan penyajian angka dapat terjadi seiring dengan perbedaan metodologi penyusunan antara Laporan Tahunan dan
Catatan atas Laporan Keuangan
Differences in the presentation of figures may occur due to variations in the methodologies applied in the preparation of the
Annual Report and the Notes to the Financial Statements
210 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 211
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Sumber Daya Manusia Profil Sumber Daya Manusia
Human Capital Profile Human Capital Profile
Tahun 2025 menjadi periode penting The year 2025 marked a defining Pertumbuhan organisasi yang Sustainable organizational growth is also
dalam perjalanan Petrosea, ditandai phase in Petrosea’s growth trajectory, berkelanjutan turut tercermin pada profil reflected in the demographic profile of
dengan pertumbuhan bisnis yang kuat characterized by strong business demografi tenaga kerja Petrosea, yang Petrosea’s workforce, which is currently
dan peningkatan skala operasi di berbagai expansion and increased operational scale saat ini didominasi oleh karyawan berusia dominated by employees in their most
wilayah, baik di dalam maupun luar across both domestic and international produktif. Lebih dari tiga perempat dari productive years. More than three-quarters
negeri. Total karyawan mencapai 11.271 markets. The Company’s total workforce total karyawan berada pada usia produktif, of our total employees fall within this
orang, meningkat 65,75% dibandingkan reached 11,271 employees, representing a dengan 39,44% di antaranya berusia category, with 39.44% aged between
tahun sebelumnya. Pertumbuhan ini 65.75% increase from the previous year. 20–30 tahun dan 37,13% pada rentang 20–30 years and 37,13% between
mencerminkan hasil nyata dari strategi This growth reflects the tangible results 31–40 tahun. Komposisi ini mencerminkan 31–40 years. This composition underscores
ekspansi yang dijalankan secara disiplin of Petrosea’s disciplined and sustainable kekuatan perusahaan dalam membangun the Company’s strength in building a
dan berkelanjutan, sekaligus memperkuat expansion strategy, while strengthening struktur tenaga kerja yang progresif dan progressive workforce structure that is
fondasi organisasi untuk menghadapi the organizational foundation to meet siap mendukung ekspansi jangka panjang. well-positioned to support long-term
peningkatan permintaan di sektor rising demand in the mining, energy and expansion.
pertambangan, energi dan infrastruktur. infrastructure sectors.
Kehadiran generasi muda membawa The presence of younger generations
energi baru, semangat inovasi dan brings renewed energy, an innovative
Peningkatan kapasitas tenaga kerja The expansion of workforce capacity
kecepatan adaptasi terhadap tantangan mindset and agility in adapting to industry
bukan sekadar indikator pertumbuhan serves not merely as a quantitative
industri. Sementara itu, tenaga kerja challenges. Meanwhile, our experienced
kuantitatif, tetapi juga cerminan dari achievement, but as evidence of the
berpengalaman berperan menjaga workforce plays a vital role in maintaining
ketahanan, kesiapan dan daya saing Company’s resilience, readiness and
stabilitas, kualitas dan kesinambungan stability, quality and operational continuity.
perusahaan di tengah dinamika pasar competitiveness in an evolving global
operasional. Sinergi antara keduanya The synergy between these two groups
global. Dengan dukungan tim yang landscape. Supported by a highly skilled
menjadikan Petrosea bukan hanya tempat makes Petrosea not only a place to work,
kompeten dan berpengalaman, Petrosea and experienced team, Petrosea continues
bekerja, tetapi juga ruang untuk tumbuh, but also a space to grow, contribute and
mampu menjaga keunggulan operasional, to uphold operational excellence, ensure
berkontribusi dan menciptakan nilai create broader economic value for society
memastikan keberhasilan setiap proyek, the successful delivery of every project
ekonomi yang lebih luas bagi masyarakat and all stakeholders.
serta menciptakan nilai berkelanjutan and create sustainable value for all
dan pemangku kepentingan.
bagi seluruh pemangku kepentingan dan stakeholders and shareholders.
pemegang saham.
Karyawan Berdasarkan Masa Kerja
Employees based on Years of Service
Masa Kerja (Tahun)
Karyawan Berdasarkan Usia Years of Service
2025 2024 2023
Employees Based on Age
<1 6.833 2.827 2.173
Usia (Tahun)
Age
2025 2024 2023
1-2 1.284 1.321 725
<20 58 33 23
2-4 1.172 737 653
20-30 4.445 2.149 1.657
4-6 453 589 767
31-40 4.185 2.701 2.233
6-10 867 705 495
41-50 2.274 1.640 1.256
51-55 275 232 194 10-20 627 589 539
>55 34 45 25 20 35 32 36
Total 11.271 6.800 5.388 Total 11.271 6.800 5.388
212 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 213
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Sumber Daya Manusia Profil Sumber Daya Manusia
Human Capital Profile Human Capital Profile
Struktur masa kerja karyawan pada 2025 The employee tenure structure in 2025 Komposisi tenaga kerja Petrosea Petrosea’s workforce composition
mencerminkan dinamika pertumbuhan reflects the significant growth dynamics of masih didominasi oleh karyawan remains predominantly male, primarily
Perusahaan yang signifikan. Sebagian the Company. The majority of Petrosea’s laki-laki, yang umumnya menempati occupying technical and operational roles
besar tenaga kerja Petrosea merupakan workforce consists of newly recruited peran teknis dan operasional di berbagai across the Company’s various projects.
karyawan baru yang direkrut untuk employees, hired to support the expansion proyek Perusahaan. Meskipun demikian, Nevertheless, Petrosea continues to make
mendukung ekspansi proyek berskala of large-scale projects both domestically Petrosea terus mencatat kemajuan dalam tangible progress in expanding women’s
besar di dalam dan luar negeri. Sekitar and internationally. Approximately memperluas partisipasi perempuan di participation across multiple functions
60,62% karyawan memiliki masa kerja 60.62% of employees have been with berbagai fungsi dan level organisasi. Pada and organizational levels. in 2025, the
kurang dari satu tahun, sementara 11,39% the Company for less than one year, while tahun 2025, jumlah karyawan perempuan number of female employees reached
lainnya memiliki masa kerja antara satu another 11.39% have between one to two mencapai 536 orang, meningkat 39,22% 536, marking a 39.22% increase compared
hingga dua tahun. Proporsi ini menegaskan years of tenure. This proportion highlights dibandingkan tahun sebelumnya. to the previous year. This achievement
percepatan penyerapan tenaga kerja the Company’s accelerated workforce Capaian ini mencerminkan langkah nyata reflects the Company’s concrete steps
sebagai bagian dari strategi penguatan absorption as part of its strategy to Perusahaan dalam memperkuat prinsip in reinforcing the principle of equal
kapasitas operasional Perusahaan. strengthen operational capacity. kesetaraan kesempatan dan memastikan opportunity and ensuring women’s
partisipasi perempuan dalam berbagai participation in a wide range of strategic
Dominasi tenaga kerja baru yang telah The predominance of newly onboard fungsi strategis. functions.
melalui proses pelatihan intensif menjadi employees who have undergone intensive
indikator kesiapan organisasi dalam training serves as a strong indicator of Kami percaya bahwa keberagaman bukan We believe that diversity is not merely
menghadapi pertumbuhan proyek the organization’s readiness to manage sekadar nilai tambah, tetapi sumber an added value, but a source of strength
berskala besar. Dengan dukungan large-scale project growth. Supported by kekuatan dalam menghadapi tantangan in addressing business challenges and
sistem pengembangan kompetensi yang a continuous competency development bisnis dan mendorong inovasi. Dengan driving innovation. By providing equal
berkelanjutan, Petrosea memastikan system, Petrosea ensures that every memberikan ruang yang setara bagi setiap opportunities for every individual to grow,
bahwa setiap individu yang bergabung individual joining possesses the capability individu untuk berkembang, Perusahaan the Company continues to foster an
memiliki kemampuan dan ketangguhan and resilience to effectively support terus membangun lingkungan kerja yang inclusive, collaborative and performance-
untuk mendukung operasional secara operations while contributing to the inklusif, kolaboratif dan berorientasi pada oriented work environment.
efektif, sekaligus berkontribusi terhadap success of business expansion at both kinerja.
keberhasilan ekspansi bisnis di tingkat national and international levels.
nasional maupun internasional.
Karyawan Berdasarkan Tingkat Pendidikan
Employees Based on Educational Background
Karyawan Berdasarkan Jenis Kelamin
Pendidikan
Employees Based on Gender Education
2025 2024 2023
Jenis Kelamin S2
Gender
2025 2024 2023 112 94 77
Master
S1
Laki-laki / Male 10.735 6415 5.078 2.140 1.484 1.181
Bachelor
Diploma
Perempuan / Female 536 385 310 578 417 364
Academy
Total 11.271 6.800 5.388 SMA
7.878 4.355 3.495
Senior High School
Lain-Lain
563 450 271
Other
Total 11.271 6.800 5.388
214 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 215
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Sumber Daya Manusia Profil Sumber Daya Manusia
Human Capital Profile Human Capital Profile
Keberhasilan Petrosea dalam menjalankan Petrosea’s success in carrying out Pertumbuhan bisnis yang pesat The rapid business growth throughout
ekspansi bisnis dan menjaga operational business expansion and maintaining sepanjang tahun 2025 mendorong 2025 has driven an increased demand for
excellence ditopang oleh tenaga kerja operational excellence is underpinned peningkatan kebutuhan tenaga kerja manpower across all operational lines. The
yang kompeten di bidangnya. Sekitar by a highly competent workforce in their di seluruh lini operasi. Jumlah karyawan number of non-staff employees rose by
69,90% karyawan merupakan lulusan SMA respective fields. Approximately 69.90% non-staff meningkat sebesar 84,68% 84.68% compared to the previous year,
yang telah memperoleh pelatihan khusus di of employees are high school graduates dibandingkan tahun sebelumnya, seiring in line with the addition of new projects
bidang jasa pertambangan serta rekayasa who have received specialized training in dengan bertambahnya proyek baru requiring personnel with strong operational
& konstruksi. Mereka menjadi ujung mining services as well as engineering & yang membutuhkan personel dengan skills and extensive field experience. Their
tombak pelaksanaan proyek dan berperan construction. They serve as the frontliners keterampilan operasional dan pengalaman role is critical in ensuring that project
penting dalam memastikan efisiensi serta in project execution and play a vital role in lapangan yang kuat. Peran mereka sangat activities are executed effectively, safely
kualitas di setiap lokasi kerja. ensuring efficiency and quality across all penting dalam memastikan kegiatan and on schedule.
project sites. proyek berjalan efektif, aman dan tepat
waktu.
Selain itu, 25,11% karyawan merupakan In addition, 25.11% of employees are
lulusan pendidikan tinggi, meliputi higher-education graduates—ranging Sementara itu, jumlah karyawan staff Meanwhile, the number of staff employees
diploma, sarjana dan jenjang lanjut, yang from diploma and bachelor’s to advanced tumbuh sebesar 26,61%, sejalan dengan grew by 26.61%, reflecting efforts to
berkontribusi pada pengelolaan strategi degrees—who contribute to business penguatan kapasitas di organisasi, strengthen organizational capacity,
bisnis, pengembangan organisasi dan strategy management, organizational memastikan efisiensi proses dan enhance process efficiency and
inovasi proses kerja. Sinergi antara tenaga development and process innovation. The mendukung terciptanya tata kelola support the establishment of effective
terampil di lapangan dan profesional di synergy between skilled field workers and yang efektif. Kombinasi peran keduanya governance. The combination of both roles
berbagai bidang menjadi fondasi penting professionals across various disciplines membentuk sistem kerja yang solid dan creates a robust and responsive working
bagi Petrosea untuk terus tumbuh sebagai forms a strong foundation for Petrosea to responsif terhadap kebutuhan ekspansi system that supports Petrosea’s expansion
organisasi yang tangguh, adaptif dan continue growing as a resilient, adaptive Petrosea di berbagai wilayah operasi. across various operational areas.
berdaya saing global. and globally competitive organization.
Karyawan Berdasarkan Level Ketenagakerjaan
Karyawan Berdasarkan Status Ketenagakerjaan Employees Based on Level of Employment
Employees Based on Employment Type
Level Karyawan
Status Karyawan Employee Level
2025 2024 2023
Employee Status
2025 2024 2023
Staf I 8.464 4.583 3.465
2.807 2.217 1.923
Staff
Non Staf II 57 92 64
8.464 4.583 3.465
Non-staff
III 2.550 1.935 1.692
Total 11.271 6.800 5.388
IV 200 190 167
Total 11.271 6.800 5.388
216 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 217
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Fungsi Pendukung Bisnis
Profil Sumber Daya Manusia
Human Capital Profile
Business Support Function
Petrosea memiliki tenaga kerja dengan Petrosea’s workforce encompasses a
peran dan tanggung jawab yang beragam, diverse range of roles and responsibilities,
mencerminkan kekuatan organisasi yang reflecting the Company’s organizational
terbangun dari lini operasional hingga strength across both operational and
kepemimpinan strategis. Karyawan pada strategic levels. Employees in Levels I and
Golongan I dan II merupakan bagian II make up the majority of the workforce,
terbesar dari tenaga kerja, berfokus pada focusing on project execution and
aktivitas operasional dan pelaksanaan operational activities while maintaining the
proyek di lapangan, serta memastikan highest standards of safety, efficiency and
bahwa seluruh pekerjaan dijalankan quality.
dengan standar keselamatan, efisiensi dan
kualitas yang tinggi.
Pada Golongan III dan IV, peran difokuskan Levels III and IV concentrate on
pada fungsi pengelolaan, pengawasan management, supervision and
dan koordinasi agar kegiatan operasional coordination functions to ensure
berjalan efektif di seluruh unit kerja smooth and effective operations
dan proyek. Sementara pada level across all projects and business units.
manajerial dan eksekutif, tanggung jawab At the managerial and executive levels,
meliputi perumusan strategi jangka responsibilities include shaping
panjang, optimalisasi kinerja organisasi long-term strategies, optimizing
dan pengembangan arah bisnis yang organizational performance and driving
berkelanjutan. Keterpaduan peran di sustainable business direction. The
setiap level mencerminkan kekuatan alignment of roles across all levels
Petrosea sebagai organisasi yang agile, demonstrates Petrosea’s strength as an Human Capital & General Services Human Capital & General Services
adaptif dan berorientasi pada hasil. agile, adaptive and performance-driven
Divisi Human Capital & General Services The Human Capital & General Services
organization.
(HCGS) bertanggung jawab untuk (HCGS) Division is responsible for carrying
menjalankan fungsi rekrutmen dengan out the recruitment function with the
tujuan mendapatkan dan menempatkan goal of attracting and placing talented
talenta-talenta berbakat sesuai dengan individuals that are aligned with the
kebutuhan Perusahaan. Divisi HCGS juga Company’s requirements. The HCGS
fokus pada pembelajaran berkelanjutan division also focuses on continuous
dan peningkatan kapabilitas di seluruh learning and capability strengthening
lini organisasi. Oleh karena itu, HCGS across all levels of the organization.
berkomitmen menciptakan lingkungan Therefore, HCGS is committed to creating
kerja yang positif untuk mendorong a positive working environment that
kinerja, inovasi dan pengembangan fosters performance, innovation and
profesional, di mana setiap karyawan professional development, in which every
dari non-staff dan staff hingga tingkat employee, from non-staff and staff to
manajerial mendapatkan kesempatan managerial levels, has opportunities
untuk upskilling, reskilling dan memperoleh related to upskilling, reskilling and obtain
sertifikasi profesional, sejalan dengan visi professional certifications, in alignment
dan misi jangka panjang Perusahaan. with the Company’s long-term vision and
mission.
218 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 219
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Sumber Daya Manusia Fungsi Pendukung Bisnis
Human Capital Profile Business Support Function
HCGS menekankan pembentukan budaya HCGS emphasizes the development Safety, Health & Environment Safety, Health & Environment
belajar dan pengembangan berkelanjutan of a learning culture and continuous
Divisi Safety, Health & Environment The Safety, Health & Environment (SHE)
melalui berbagai program pelatihan dan improvement through various training
(SHE) bertanggung jawab dalam division is responsible in ensuring the
pengembangan yang disusun secara and development programs that are
memastikan pengelolaan Sistem implementation of the Safety, Health &
strategis untuk mendukung semua tingkat strategically designed to support
Manajemen Keselamatan Kesehatan Kerja Environmental Management System at
karyawan: employees at all levels:
& Lingkungan (K3L) di Petrosea. Divisi Petrosea. This division plays a strategic
• Non-staff: Peningkatan kompetensi inti • Non-staff: Enhancing core ini memainkan peran strategis dalam role in ensuring that all of the Company’s
untuk memastikan kualitas operasional competencies to ensure operational memastikan seluruh aktivitas operasional operational activities are conducted in a
dan efisiensi quality and efficiency Perusahaan berjalan dengan aman, sehat safe, healthy and environmentally friendly
dan ramah lingkungan. manner.
• Staff: Penguatan keterampilan teknis, • Staff: Strengthening technical,
fungsional dan profesional untuk functional and professional skills to
Sejalan dengan komitmen Perusahaan In line with the Company’s commitment to
mendukung pertumbuhan bisnis dan support business growth and effective
dalam mewujudkan Target Zero, yaitu achieving Target Zero, namely zero harm to
pengambilan keputusan yang efektif decision-making
zero harm to people, communities & the people, communities and the environment,
• Manajerial: Pengembangan • Managerial: Developing leadership, environment, divisi SHE berkomitmen the SHE division is dedicated to fostering
kepemimpinan, pemikiran strategis strategic thinking and team management untuk menciptakan budaya kerja yang a work culture that prioritizes SHE aspects
dan kemampuan mengelola tim untuk capabilities to ensure organizational mengutamakan aspek K3L sebagai as the main priority, while promoting
memastikan kesinambungan organisasi sustainability prioritas utama, serta mendorong environmental compliance across all
kepatuhan lingkungan di seluruh lini operational areas through a proactive and
HCGS mendukung penuh program HCGS fully supports professional operasional melalui pendekatan proaktif collaborative approach.
sertifikasi dan akreditasi profesional certification and accreditation programs dan kolaboratif.
bagi seluruh karyawan, baik melalui for all employees, whether through the
lembaga internal milik Perusahaan Company’s internal institutions or relevant Divisi SHE terus memperkuat budaya The SHE division continuously strengthens
maupun lembaga eksternal yang external organizations. This support keselamatan Perusahaan dengan the Company’s safety culture by
relevan. Dukungan ini memastikan setiap ensures that every individual has the meningkatkan kompetensi personel enhancing personnel competencies
individu memiliki kesempatan untuk opportunity to obtain official recognition melalui berbagai program pembinaan through various coaching and training
memperoleh pengakuan kompetensi of their competencies, strength personal dan pelatihan, serta memastikan setiap programs, as well as ensures that all
resmi, memperkuat keahlian pribadi expertise as well as organizational kegiatan operasional mematuhi peraturan operational activities strictly comply with
sekaligus kapabilitas organisasi. Semua capabilities. All of these initiatives dan prosedur K3L yang berlaku. Divisi prevailing SHE regulations and procedures.
inisiatif ini membentuk lingkungan belajar create a dynamic learning environment, ini aktif berperan dalam peningkatan This division actively contributes to
yang dinamis, mendorong karyawan untuk encouraging employees to continuously berkelanjutan melalui pengukuran continuous improvement through
terus belajar, berkembang dan unggul, learn, grow and excel, therefore making budaya keselamatan, pelaksanaan safety culture assessments, audits,
sehingga talenta internal menjadi fondasi internal talent the foundation for audit, pengukuran dan pengendalian workplace environmental monitoring and
keberlanjutan dan keunggulan kompetitif Petrosea’s sustainability and competitive lingkungan kerja, serta pengelolaan data control, as well as the management of
Petrosea. excellence. dan memonitor tren kinerja K3L melalui performance data and monitoring of SHE
platform digital SHEPRO untuk mendukung performance trends through the SHEPRO
Selain itu, HCGS juga mengelola layanan In addition, HCGS also oversees pelaksanaan Sistem Manajemen K3L digital platform to support the effective
pendukung operasional agar kegiatan operational support services to ensure secara efektif. implementation of the SHE Management
bisnis berjalan dengan efektif dan efisien that business activities are carried out System.
serta sesuai dengan standar Perusahaan. effectively and efficiently in line with the
Company’s standards.
220 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 221
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Fungsi Pendukung Bisnis Fungsi Pendukung Bisnis
Business Support Function Business Support Function
Asset Management Asset Management
Asset Management merupakan divisi yang Asset Management is a division
bertanggung jawab atas pengelolaan responsible for managing assets and
aset dan peralatan produksi agar selalu production equipment to ensure that they
beroperasi secara optimal, aman dan operate optimally, safely and efficiently
efisien demi mendukung pencapaian to support the achievement of the
target kinerja Perusahaan. Company’s performance targets.
Asset Management mengelola siklus Asset Management maintains the life cycle
hidup aset Perusahaan untuk mendukung of Company assets to support operational
operational excellence, mulai dari excellence, from planning, acquisition,
perencanaan, akuisisi, pengoperasian operating and maintenance, to disposal.
dan pemeliharaan, hingga pelepasan. Furthermore, this division also continues
Selain itu, divisi ini juga terus melaksanakan to conduct various asset utilization and
berbagai inisiatif pemanfaatan aset dan cost efficiency initiatives to maintain the
efisiensi biaya untuk menjaga kinerja alat performance of mining and construction
operasional pertambangan dan konstruksi equipment at all Company projects.
di seluruh proyek Perusahaan.
Sebagai bagian dari komitmen Petrosea As part of Petrosea’s commitment
dalam pengelolaan aset yang andal dan to reliable and sustainable asset
berkelanjutan, divisi Asset Management management, the Asset Management
telah menerapkan sertifikasi ISO 55001 division successfully implemented the ISO
untuk Sistem Manajemen Aset di tiga lokasi 55001 certification for Asset Management
utama, yaitu kantor pusat, proyek Kideco System at three main locations, namely the
Pada aspek kesehatan, SHE fokus pada In the health aspect, the SHE division
Jaya Agung dan Petrosea Support Facilities head office, Kideco Jaya Agung project
perencanaan manajemen kesehatan yang focuses on health management planning,
(PSF). Penerapan standar internasional and Petrosea Support Facilities (PSF).
mencakup implementasi kesehatan kerja which includes the implementation of
ini memastikan bahwa seluruh proses The implementation of this international
dan higiene industri yang ruang lingkupnya occupational health and industrial hygiene
pengelolaan aset, mulai dari perencanaan, standard ensures that all processes,
meliputi identifikasi, penilaian dan programs. These cover the identification,
pemeliharaan, hingga pengambilan from asset planning and maintenance to
pengendalian risiko kesehatan di tempat assessment and control of workplace
keputusan investasi, selaras dengan tujuan investment decision-making, are aligned
kerja yang dapat menyebabkan penyakit, health risks that may lead to illness, health
strategis Perusahaan sehingga mendukung with the Company’s strategic objectives,
gangguan kesehatan dan kesejahteraan, disorders, reduced well-being, as well as
pencapaian target kinerja produksi, supporting the achievement of production
serta ketidaknyamanan. discomfort.
keselamatan dan efisiensi biaya. performance, safety and cost-efficiency
targets.
Sedangkan pada aspek lingkungan, Meanwhile, in the environmental aspect,
SHE terus berupaya untuk mencegah SHE strives to prevent pollution and
Divisi Asset Management memainkan The Asset Management division plays
terjadinya polusi dan melindungi protect ecosystems through the
peran aktif dalam mengendalikan an active role in controlling all direct and
ekosistem melalui penggunaan sumber sustainable use of resources, climate
seluruh biaya langsung maupun tidak indirect costs of asset acquisition and
daya yang berkelanjutan, adaptasi dan change adaptation and mitigation, as well
langsung terhadap akuisisi aset dan maintenance. The aim is to ensure that
mitigasi perubahan iklim, serta pelestarian as biodiversity conservation.
keanekaragaman hayati.
222 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 223
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Fungsi Pendukung Bisnis Fungsi Pendukung Bisnis
Business Support Function Business Support Function
pemeliharaannya. Tujuannya adalah incurred costs, including operational Manajemen Rantai Pasok Supply Chain Management
agar biaya yang dikeluarkan, baik biaya costs, labor and capital expenditure
Divisi Supply Chain Management (SCM) The Supply Chain Management (SCM)
operasional, tenaga kerja dan depresiasi depreciation do not exceed the previously
bertanggung jawab untuk mengelola division is responsible for managing
belanja modal, tidak melebihi anggaran predetermined budget.
seluruh rantai pasok barang dan jasa the entire supply chain of goods and
yang telah ditetapkan sebelumnya.
di Petrosea dengan tujuan utama services within Petrosea with the main
memastikan kelangsungan operasional di goal of ensuring operational continuity
Selain itu, secara berkelanjutan divisi ini Furthermore, this division continuously
seluruh wilayah operasional Perusahaan. at all Company operational locations. In
juga melakukan peninjauan terhadap reviews the optimization of asset benefit
Dalam menjalankan tugasnya, SCM telah carrying out its role, SCM has implemented
optimalisasi nilai manfaat aset dengan value by extending the life cycle of
menerapkan prinsip berkelanjutan dan sustainable principles and is committed to
memperpanjang life cycle peralatan dan equipment and components reinforced by
berkomitmen untuk secara konsisten consistently providing goods and services
komponen yang diperkuat dengan analisis reliability and maintainability analysis.
menyediakan barang dan jasa dengan with a focus on customer satisfaction,
reliability dan maintainability.
fokus meliputi kepuasan pelanggan, strong partnerships, cost efficiency
kemitraan yang kuat, pengelolaan efisiensi management, sustainable goods and
biaya, barang & jasa yang berkelanjutan services, as well as supporting innovation
serta mendukung inovasi serta teknologi and digital technology, including
digital, termasuk mengelola risiko dengan effectively managing risks.
efektif.
SCM juga mengatur seluruh kebijakan, SCM also regulates all policies, procedures
prosedur dan manajemen mutu terkait and quality management regarding the
pengadaan barang dan jasa di Petrosea. procurement of goods and services
Tujuannya adalah untuk memastikan at Petrosea. The goal is to ensure that
bahwa pemenuhan keperluan barang dan the fulfilment of goods and services
jasa senantiasa sesuai dengan standar requirements is always in accordance
tertinggi Perusahaan, baik secara proses with the highest Company’s standards,
bisnis, kualitas, spesifikasi, ketepatan in terms of business processes, quality,
waktu pengiriman, optimalisasi biaya, serta specification, timeliness of delivery, cost
memenuhi prinsip tata kelola perusahaan. optimization, as well as compliance with
corporate governance principles.
224 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 225
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Fungsi Pendukung Bisnis Fungsi Pendukung Bisnis
Business Support Function Business Support Function
Proses manajemen rantai pasok The supply chain management process is Divisi SCM senantiasa mendukung The SCM division continues to support
merupakan rangkaian proses dari kegiatan a series of processes derived from SCM pemasok lokal untuk bekerja sama dalam local suppliers to collaborate in providing
operasional SCM yang didukung oleh operational activities, supported by the proses pengadaan barang dan jasa bagi goods and services for the Company.
sistem ERP Perusahaan yang tercermin Company’s ERP system which is reflected Perusahaan.
pada diagram proses manajemen rantai in the SCM supply chain management
pasok SCM. process diagram. Digital Center of Excellence Digital Center of Excellence
Di Petrosea, divisi Digital Center of At Petrosea, the Digital Center of
Excellence (DCoE) bertanggung jawab Excellence (DCoE) division is responsible
Proses Manajemen Rantai Pasok
untuk memastikan bahwa fungsi teknologi for ensuring that information and
Supply Chain Management Process
informasi dan komunikasi secara optimal communication technology functions
mendukung pencapaian operational optimally support the achievement of
excellence di seluruh proyek Perusahaan. operational excellence across all Company
Mining
projects.
Business
Engineering,
Supply Chain Petrosea terus melanjutkan pemanfaatan Petrosea continues to advance the use
Customer Procurement & Vendor
Line Management
Construction teknologi terkini melalui Minerva Digital of cutting-edge technology through the
Platform yang telah diterapkan di proyek- Minerva Digital Platform, which has been
Coorporate proyek Perusahaan dengan tujuan untuk implemented across the Company’s
menciptakan digital operational backbone projects with the aim of creating an
terintegrasi yang dapat mempercepat integrated digital operational backbone
proses pengambilan keputusan dan that accelerates decision-making and
Prinsip pengadaan berkelanjutan juga Sustainable procurement principles have pelaporan, serta melakukan performance reporting processes, as well as enables
diterapkan ke dalam kegiatan manajemen also been implemented into procurement benchmarking antar proyek. performance benchmarking between
rantai pasok untuk meningkatkan activities to increase the productivity projects.
produktivitas dan efisiensi kegiatan and efficiency of Company operational
Perusahaan juga terus mengembangakan The Company also continues to develop
operasional Perusahaan dengan dampak activities with minimal impact on
pemanfaatan kecerdasan buatan (AI) the use of artificial intelligence (AI) to
seminimal mungkin terhadap aspek environmental and social aspects.
untuk meningkatkan kinerja aspek enhance safety performance across all
lingkungan dan sosial.
keselamatan kerja di seluruh lokasi operational sites. SHEPRO, Petrosea’s
operasional Perusahaan. SHEPRO, yaitu corporate digital SHE system, has been
sistem SHE digital korporat milik Petrosea, equipped with an AI-based hazard
telah dilengkapi dengan fitur pelaporan reporting feature that allows for automatic
bahaya berbasis AI yang memungkinkan identification and rapid analysis to improve
identifikasi secara otomatis dan analisa safety responses and support more
cepat guna meningkatkan respons accurate decision-making.
keselamatan, serta mendukung
pengambilan keputusan yang lebih akurat.
Petrosea terus memperkuat keandalan Petrosea continues to strengthen the
sistem digital Perusahaan melalui Security reliability of its digital systems through
Operations Center (SOC) dan Network the Security Operations Center (SOC) and
Operations Center (NOC) yang beroperasi Network Operations Center (NOC), which
24 jam sehari, 7 hari seminggu untuk operate 24 hours a day, 7 days a week
mendeteksi dan merespon isu ancaman to detect and respond to cybersecurity
siber dengan lebih cepat dan efektif. threats more quickly and effectively.
226 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 227
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Informasi Saham Perusahaan
Company Shares Information
Kronologi Pencatatan Saham Kronologi Pencatatan Saham
Share Listing Chronology Share Listing Chronology
Tanggal Keterangan Kronologis Jumlah Saham Jumlah saham yang Jumlah Harga Bursa Tanggal Keterangan Kronologis Jumlah Saham Jumlah saham yang Jumlah Harga Bursa
Date Pencatatan Saham Number of ditransaksikan Nominal per penawaran Exchange Date Pencatatan Saham Number of ditransaksikan Nominal per penawaran Exchange
Description of Share Listing Shares Number of Saham per saham Description of Share Listing Shares Number of Saham per saham
Chronology Transacted Shares Par Value per Offering Price Chronology Transacted Shares Par Value per Offering Price
Share (Rp) per Share Share (Rp) per Share
(Rp) (Rp)
21 May 1990 Pencatatan saham 9.000.000 4.500.000 1.000 9.500 Bursa 4 May 1998 Perusahaan melakukan aksi 102.600.000 18.000.000 500 - Bursa Efek
Perusahaan pertama kali di Efek korporasi pemecahan nilai Jakarta &
Bursa Efek Jakarta dan Bursa Jakarta nominal saham (stock split) Bursa Efek
Efek Surabaya (kini Bursa Efek & Bursa dengan rasio 1:2 dan diikuti Surabaya
Indonesia) dengan jumlah Efek dengan melakukan saham Jakarta Stock
saham sebanyak 4.500.000 Surabaya bonus pada tanggal 27 Mei Exchange
saham dengan nilai nominal Jakarta 1998 dengan rasio 10 saham & Surabaya
Rp1.000 per saham (IDX: Stock lama: 9 saham baru sehingga Stock
PTRO) Exchange & menaikkan jumlah saham Exchange
First listed on the Jakarta Stock Surabaya yang ditempatkan menjadi
Exchange and Surabaya Stock Stock 102.600.000 saham
Exchange (now Indonesia Exchange The Company undertook a
Stock Exchange) with a total of stock split with the ratio of 1:2,
4,500,000 shares offered at followed with a bonus shares
Rp1,000 issue price per share with the ratio of 10 existing
(IDX: PTRO) shares: 9 new shares on 27
May 1998, thus, increasing the
number of total shares issued
to 102,600,000 shares
28 Nov 1994 Perusahaan melakukan aksi 18.000.000 9.000.000 1.000 - Bursa Efek
korporasi saham bonus Jakarta &
dengan rasio 1:1 sehingga Bursa Efek
jumlah saham beredar naik Surabaya 4 Mar 2009 Perusahaan melakukan aksi 100.860.500 1.739.500 500 - Bursa Efek
menjadi 18.000.000 saham Jakarta Stock korporasi pengurangan Indonesia
The Company conducted a Exchange modal ditempatkan/modal Indonesia
corporate action of bonus & Surabaya disetor dari hasil buyback Stock
shares with a 1:1 ratio therefore Stock yang telah disetujui pada Exchange
increasing the number Exchange Rapat Umum Pemegang
of outstanding shares to Saham tanggal 25 Januari
18,000,000 shares 2006 dengan Mengikuti
peraturan Badan Pengawas
Pasar Modal dan Lembaga
Keuangan (”Bapepam-LK”)
No. XI.B.2 dan UU No.40 tahun
2007 tentang Perusahaan
Terbatas. Sehingga modal
ditempatkan/modal disetor
Perusahaan setelah dikurangi
dengan saham beredar yang
diperoleh kembali (Treasury
Stock) sejumlah 1.739.500
saham menjadi 100.860.500
saham atau sama dengan
Rp50.430.250.000
228 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 229
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Informasi Pemegang Saham Perusahaan Informasi Pemegang Saham Perusahaan
Company Sharesholder Information Company Sharesholder Information
Kronologi Pencatatan Saham Kronologi Pencatatan Saham
Share Listing Chronology Share Listing Chronology
Tanggal Keterangan Kronologis Jumlah Saham Jumlah saham yang Jumlah Harga Bursa Tanggal Keterangan Kronologis Jumlah Saham Jumlah saham yang Jumlah Harga Bursa
Date Pencatatan Saham Number of ditransaksikan Nominal per penawaran Exchange Date Pencatatan Saham Number of ditransaksikan Nominal per penawaran Exchange
Description of Share Listing Shares Number of Saham per saham Description of Share Listing Shares Number of Saham per saham
Chronology Transacted Shares Par Value per Offering Price Chronology Transacted Shares Par Value per Offering Price
Share (Rp) per Share Share (Rp) per Share
(Rp) (Rp)
The Company deducted 11 Jun- Perusahaan melakukan 1.008.605.000 16.940.500 50 - Bursa Efek
its issued capital/paid-up 8 Sep 2020 aksi korporasi share buyback Indonesia
capital from buyback in dengan merujuk kepada Indonesia
accordance with the result penerbitan SEOJK Stock
from the General Meeting of No. 3/SEOJK.04/2020 Exchange
Shareholders on untuk mengurangi dampak
25 January 2006 and Capital pasar yang berfluktuasi
Market Supervisory Board and secara signifikan, POJK
Financial Institution No.2/POJK.04/2015 yang
(“Bapepam-LK”) regulation mengatur tentang pembelian
No. XI.B.2 and law of Republic kembali saham emiten atau
of Indonesia No. 40 Year Perusahaan publik dalam
2007 regarding Limited kondisi pasar yang fluktuatif
Liability Company. The issued serta peraturan Badan
capital/paid-up capital after Pengawas Pasar Modal
deducted with treasury stock dan Lembaga Keuangan
with the amount of 1,739,500 (”Bapepam-LK”) No.
shares is 100,860,500 XI.B.2 dan UU No.40 tahun
shares or equivalent to 2007 tentang Perusahaan
Rp50,430,250,000 Terbatas. Sehingga, sejumlah
16.940.500 saham merupakan
saham treasury)
The Company took a
25 May 2011 Perusahaan melakukan 1.008.605.000 100.860.500 50 - Bursa Efek corporate buyback action by
pemecahan nilai nominal Indonesia referring to the issuance of
saham dari semula sebesar Indonesia SEOJK No. 3/SEOJK.04/2020
Rp500 menjadi sebesar Stock to reduce the impact of
Rp50 per saham, sehingga Exchange a significantly fluctuating
jumlah modal ditempatkan market, POJK No.2 /
dan disetor meningkat dari POJK.04/2015 which regulates
100.860.500 lembar saham the buyback of shares of
menjadi 1.008.605.000 issuers or public companies in
lembar saham fluctuating market conditions
The Company undertook a as well as regulations from the
stock split to change the par Capital Market and Financial
value from Rp500 to Rp50 Institutions Supervisory
per share, thus, increasing the Agency (“Bapepam-LK”) No.
number of issued and paid-up XI.B.2 and Law No.40 of 2007
capital from 100,860,500 regarding Limited Companies.
shares to 1,008,605,000 Therefore, 16,940,500 shares
shares are treasury stock
230 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 231
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Pemegang Saham
Informasi Pemegang Saham Perusahaan
Company Sharesholder Information
Shareholders Profile
Saham Petrosea dimiliki oleh pemodal Petrosea shares are owned by national
Kronologi Pencatatan Saham
nasional dan asing yang terdiri dari and foreign investors consisting of
Share Listing Chronology
kelompok perseroan terbatas, reksadana, limited liability companies, mutual funds,
Tanggal Keterangan Kronologis Jumlah Saham Jumlah saham yang Jumlah Harga Bursa
asuransi, yayasan, bank dana pensiun, insurance, foundations, banks, pension
Date Pencatatan Saham Number of ditransaksikan Nominal per penawaran Exchange perorangan nasional, karyawan, badan funds, national individuals, employees,
Description of Share Listing Shares Number of Saham per saham
Chronology Transacted Shares Par Value per Offering Price usaha asing dan perorangan asing. foreign business entities and foreign
Share (Rp) per Share
(Rp)
individuals.
Anggota Dewan Komisaris atau Direksi Members of the Board of Commissioners
4 Jun 2024 Perusahaan melakukan aksi 1.008.605.000 16.940.500 50 - Bursa Efek
korporasi pengalihan kembali Indonesia Perusahaan memiliki saham langsung. or Board of Directors of the Company have
saham hasil share buyback
sesuai POJK No. 29 tahun 2023
Indonesia
Informasi terkait kepemilikan saham direct shares. Information regarding share
Stock
tentang Pembelian Kembali Exchange tersebut dapat dilihat pada halaman ownership can be seen on page 238 of this
Saham yang Dikeluarkan oleh
Perusahaan Terbuka sejumlah
238 Laporan Tahunan ini. Annual Report.
16.940.500 saham
The Company carried out a
corporate action to transfer
back shares from the share
buyback in accordance Daftar Pemegang Saham, 5% atau Lebih
with POJK No. 29 of 2023 List of Shareholders, 5% or More
concerning the Buyback
of Shares Issued by Public
Companies totaling Pemegang Saham Jumlah Saham Persentase
No.
16,940,500 shares Shareholder Number of Shares Percentage (%)
Awal Tahun 2025
7 Jan 2025 Perusahaan melakukan aksi 10.086.050.000 1.008.605.000 5 - Bursa Efek Beginning of 2025
korporasi pemecahan nilai Indonesia
nominal saham (stock split) Indonesia
dari Rp50 menjadi Rp5 per Stock 1. PT Kreasi Jasa Persada* 4.187.624.000 41,519
saham Exchange
The Company carried out a
corporate action of splitting 2. PT Caraka Reksa Optima 3.046.503.570 30,205
the nominal value of its shares
(stock split) from Rp50 to Rp5
per share Akhir Tahun 2025
End of 2025
1. PT Kreasi Jasa Persada* 4.571.811.700 45,328
2. PT Caraka Reksa Optima 2.465.170.070 24,441
* Dimiliki sepenuhnya oleh PT Petrindo Jaya Kreasi Tbk dan merupakan pemegang saham pengendali
Wholly-owned by PT Petrindo Jaya Kreasi Tbk and as the controlling shareholder
232 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 233
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Pemegang Saham Profil Pemegang Saham
Shareholders Profile Shareholders Profile
Kelompok Masyarakat Pemegang Saham Kurang dari 5% Kelompok Masyarakat Pemegang Saham Kurang dari 5%
Groups of Public Shareholders, Less Than 5% Groups of Public Shareholders, Less Than 5%
Pemegang Saham Jumlah Pemegang Saham Jumlah Saham Persentase Pemegang Saham Jumlah Pemegang Saham Jumlah Saham Persentase
No No
Shareholder Number of Shareholders Number of Shares Percentage (%) Shareholder Number of Shareholders Number of Shares Percentage (%)
Awal Tahun 2025 / Beginning of 2025 Akhir Tahun 2025 / End of 2025
Pemodal Nasional / National Investors Pemodal Nasional / National Investors
1 Perorangan Nasional 1 Perorangan Nasional
12.628 114.099.832 11,31264 38.473 913.022.420 9,05233
National Individual National Individual
2 Perseroan Terbatas 2 Perseroan Terbatas
96 779.089.720 77,24428 185 8.043.964.097 79,75336
Limited Liability Company Limited Liability Company
3 Reksadana 3 Reksadana
25 5.138.526 0,50947 88 88.073.465 0,87322
Mutual Fund Mutual Fund
4 Asuransi 4 Asuransi
10 1.537.500 0,15244 50 23.750.000 0,23547
Insurance Insurance
5 Yayasan 5 Yayasan
3 318.100 0,03154 7 3.286.300 0,03258
Foundation Foundation
6 Karyawan 6 Karyawan
4 68.400 0,00678 4 684.000 0,00678
Employees Employees
7 Bank 4 39.800 0,00395 7 Bank 4 398.000 0,00395
8 Dana Pensiun 8 Dana Pensiun
2 1.301.300 0,12902 19 18.188.000 0,18033
Pension Fund Pension Fund
9 Koperasi 9 Koperasi
2 22.600 0,00224 2 167.000 0,00166
Cooperatives Cooperatives
Pemodal Asing / Foreign Investors Pemodal Asing / Foreign Investors
Badan Usaha Asing 1 Badan Usaha Asing
1 53 100.473.522 9,96163 148 949.181.518 9,41083
Foreign Business Entities Foreign Business Entities
Perorangan Asing 2 Perorangan Asing
2 56 6.515.700 0,64601 69 45.335.200 0,44948
Foreign Individuals Foreign Individuals
Total 12.883 1.008.605.000 100,00000 Total 39.049 10.086.050.000 100,00000
234 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 235
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Pemegang Saham Profil Pemegang Saham
Shareholders Profile Shareholders Profile
Kepemilikan Saham (Langsung & Tidak Langsung) Anggota Dewan Komisaris & Direksi untuk Tahun 2025 Kepemilikan Saham (Langsung & Tidak Langsung) Anggota Dewan Komisaris & Direksi untuk Tahun 2025
Share Ownership (Direct & Indirect) of Members of the Board of Commissioners & Board of Directors for 2025 Share Ownership (Direct & Indirect) of Members of the Board of Commissioners & Board of Directors for 2025
Nama Jabatan Jumlah Kepemilikan Jual/Beli Harga Tanggal Pelaporan Persentase Jumlah Kepemilikan per Jual/Beli Harga Tanggal Pelaporan Persentase
Name Title per 1 Januari 2025 Sale/ Price Transaksi ke OJK IDX Percentage 31 Desember 2025 Sale/Purchase Price Transaksi ke OJK IDX Percentage
Total Ownership as Purchase Transaction Reporting (%) Total Ownership as of Transaction Date Reporting (%)
of 1 January 2025 Date to OJK IDX 31 December 2025 to OJK IDX
Dewan Komisaris / Board of Com missioners
Osman Presiden Komisaris
Sitorus merangkap Komisaris
Independen
President Commissioner - - - - - - - - - - - -
concurrently
Independent
Commissioner
Erwin Komisaris
6,854,000 500.000 3.712 03-Feb-25 06-Feb-25 0,07% 10.654.000 600.000 6.875 15-Oct-25 16-Oct-25 0,11%
Ciputra Commissioner
Djauhar Maulidi Komisaris
- - - - - - - - - - - -
Commissioner
Prof. Ginandjar Komisaris
- - - - - - - - - - - -
Kartasasmita Commissioner
Sutanto Komisaris
- - - - - - - - - - - -
Commissioner
Setia Untung Komisaris Independen
Arimuladi Independent - - - - - - - - - - - -
Commissioner
Direksi / Board of Directors
Presiden Direktur
Michael 1.400.000 550.000 3.700 20-Jan-25 23-Jan-25 0,01% 2.073.000 123.000 4.030 19-Aug-25 20-Aug-25 0,02%
President Director
Kartika Direktur
1.688.000 50.000 3.880 19-Aug-25 22-Aug-25 0,02% 1.938.000 200,000 5.675 22-Sep-25 25-Sep-25 0,02%
Hendrawan Director
Direktur
Ruddy Santoso - - - - - - - - - - - -
Director
Meinar Direktur
- 14.800 6.700 26-Sep-25 29-Sep-25 0,00% 14.800 - - 26-Sep-25 29-Sep-25 0,00%
Kusumastuti Director
Iman Darus Direktur
- - - - - - - - - - - -
Hikhman Director
236 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 237
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Profil Pemegang Saham Profil Pemegang Saham
Shareholders Profile Shareholders Profile
Kepemilikan Saham (Langsung & Tidak Langsung) Anggota Dewan Komisaris & Direksi untuk Tahun 2024 Kepemilikan Saham (Langsung & Tidak Langsung) Anggota Dewan Komisaris & Direksi untuk Tahun 2024
Share Ownership (Direct & Indirect) of Members of the Board of Commissioners & Board of Directors for 2024 Share Ownership (Direct & Indirect) of Members of the Board of Commissioners & Board of Directors for 2024
Nama Jabatan Jumlah Kepemilikan Jual/Beli Harga Tanggal Pelaporan Persentase Jumlah Kepemilikan per Jual/Beli Harga Tanggal Pelaporan Persentase
Name Title per 1 Januari 2024 Sale/ Price Transaksi ke OJK IDX Percentage 31 Desember 2024 Sale/Purchase Price Transaksi ke OJK IDX Percentage
Total Ownership as Purchase Transaction Reporting (%) Total Ownership as of Transaction Date Reporting (%)
of 1 January 2024 Date to OJK IDX 31 December 2024 to OJK IDX
Dewan Komisaris / Board of Com missioners
Osman Presiden Komisaris
Sitorus merangkap Komisaris
Independen
President Commissioner - - - - - - - - - - - -
concurrently
Independent
Commissioner
Erwin Komisaris
6,854,000 500.000 3.712 03-Feb-25 06-Feb-25 0,07% 10.654.000 600.000 6.875 15-Oct-25 16-Oct-25 0,11%
Ciputra Commissioner
Djauhar Maulidi Komisaris
- - - - - - - - - - - -
Commissioner
Prof. Ginandjar Komisaris
- - - - - - - - - - - -
Kartasasmita Commissioner
Sutanto Komisaris
- - - - - - - - - - - -
Commissioner
Setia Untung Komisaris Independen
Arimuladi Independent - - - - - - - - - - - -
Commissioner
Direksi / Board of Directors
Presiden Direktur
Michael 0 60.000 8.250 21-Jun-24 25-Jun-24 - 140.000 80.000 25.000 20-Dec-24 27-Dec-24 0,01%
President Director
Kartika Direktur
0 88.800 6.000 02-May-24 07-May-24 - 168.800 80.000 19.350 12-Nov-24 14-11-24 0,02%
Hendrawan Director
Direktur
Ruddy Santoso - - - - - - - - - - - -
Director
Meinar Direktur
- - - - - - - - - - - -
Kusumastuti Director
Iman Darus Direktur
- - - - - - - - - - - -
Hikhman Director
238 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 239
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Informasi Komposisi Pemegang Saham
Shareholding Composition Information
Komposisi kepemilikan saham The shareholding composition of
PT Petrosea Tbk per 1 Januari 2025 PT Petrosea Tbk as of 1 January 2025
adalah sebagai berikut: was as follows:
41,52% 30,21% 28,27%
PT Kreasi Jasa Persada* PT Caraka Reksa Optima Masyarakat/Public
Catatan/Notes:
* Pemegang Saham Pengendali dan dimiliki sepenuhnya oleh PT Petrindo Jaya Kreasi Tbk
Controling Shareholder and is wholly-owned by PT Petrindo Jaya Kreasi Tbk
Catatan Tambahan/Additional Notes:
- Pemilik manfaat akhir PT Kreasi Jasa Persada adalah Bapak Prajogo Pangestu
The ultimate beneficiary owner of PT Kreasi Jasa Persada is Bapak Prajogo Pangestu
- Pemilik manfaat akhir PT Caraka Reksa Optima adalah Bapak Hapsoro
The ultimate beneficiary owner of PT Caraka Reksa Optima is Bapak Hapsoro
Komposisi kepemilikan saham The shareholding composition of
PT Petrosea Tbk per Desember 2025 PT Petrosea Tbk as of December 2025 was
adalah sebagai berikut: as follows:
45,33% 24,44% 30,23%
PT Kreasi Jasa Persada* PT Caraka Reksa Optima Masyarakat/Public
Catatan/Notes:
* Pemegang Saham Pengendali dan dimiliki sepenuhnya oleh PT Petrindo Jaya Kreasi Tbk
Controling Shareholder and is wholly-owned by PT Petrindo Jaya Kreasi Tbk
Catatan Tambahan/Additional Notes:
- Pemilik manfaat akhir PT Kreasi Jasa Persada adalah Bapak Prajogo Pangestu
The ultimate beneficiary owner of PT Kreasi Jasa Persada is Bapak Prajogo Pangestu
- Pemilik manfaat akhir PT Caraka Reksa Optima adalah Bapak Hapsoro
The ultimate beneficiary owner of PT Caraka Reksa Optima is Bapak Hapsoro
240 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 241
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Pencatatan Efek Lain
Pencatatan Efek Lain
Listing of Other Securities
Listing of Other Securities
Untuk mendukung strategi pendanaan, To support its funding strategy, the Bab Ikhtisar Kinerja di halaman 28 dan in the Performance Highlight chapter on
Perusahaan telah menerbitkan obligasi Company has issued its inaugural bonds Bab Analisis & Pembahasan Manajemen di page 28 and the Management Discussion
dan sukuk perdana berbentuk Penawaran and sukuk through a Shelf-Registered halaman 248 Laporan Tahunan ini. & Analysis chapter on page 248 of this
Umum Berkelanjutan Efek Bersifat Utang Public Offering of Debt Securities and/ Annual Report.
dan/atau Sukuk dalam mata uang Rupiah or Sukuk denominated in Rupiah in order
guna memperkuat struktur permodalan to strengthen the capital structure and Obligasi & Sukuk yang Telah Matured & Fully Redeemed
serta mendukung ekspansi bisnis. support business expansion. These Jatuh Tempo & Lunas Tahun 2025 Bonds & Sukuk in 2025
Penerbitan tersebut mencakup Obligasi issuances include the Shelf-Registered
Obligasi Berkelanjutan I Petrosea Tahap I Shelf-Registered Bonds I Petrosea Phase
Berkelanjutan I Petrosea Tahap I & Tahap II Bonds I Petrosea Phase I & Phase II and
dan Sukuk Ijarah Berkelanjutan I Petrosea I and Shelf-Registered Sukuk Ijarah I
serta Sukuk Ijarah Berkelanjutan I Petrosea Shelf-Registered Sukuk Ijarah I Petrosea
Tahap I Seri A dengan tenor 367 hari yang Petrosea Phase I Serie A with a tenor of
Tahap I & Tahap II. Phase I & Phase II.
diterbitkan pada 16 Desember 2024 telah 367 days and issued on 16 December
jatuh tempo dan lunas pada 20 Desember 2024 matured and were redeemed on 20
Seluruh efek yang diterbitkan oleh All securities issued by the Company
2025, dengan nilai masing-masing sebesar December 2025, with respective values of
Perusahaan hingga saat ini masih tercatat remain listed and traded on the Indonesia
Rp47 miliar dan Rp33 miliar. Rp47 billion and Rp33 billion.
dan diperdagangkan di Bursa Efek Stock Exchange.
Indonesia.
Daftar lengkap obligasi dan sukuk ijarah The complete list of the Company’s bonds
Perusahaan yang telah jatuh tempo dan and sukuk ijarah that have matured and
Obligasi & Sukuk yang Sudah & Belum Matured & Outstanding Bonds & Sukuk lunas serta obligasi dan sukuk ijarah yang been fully redeemed, as well as those
Jatuh Tempo belum jatuh tempo di tahun 2025 dapat that have not yet matured in 2025, can be
Total keseluruhan penerbitan adalah The total issuance amounted to Rp3 trillion, dilihat pada bagian Bab Ikhtisar Obligasi viewed in the Bonds & Sukuk Highlights
sejumlah Rp3 triliun, terdiri dari Rp1,5 triliun consisting of Rp1.5 trillion in Phase I and & Sukuk di halaman 64 dan Bab Analisis & chapter on page 64 and the Management
di Tahap I dan sejumlah Rp1,5 triliun di Rp1.5 trillion in Phase II. Pembahasan Manajemen di halaman 248 Discussion & Analysis chapter on page 248
Tahap II. Laporan Tahunan ini. of this Annual Report.
Untuk Obligasi Berkelanjutan I Petrosea The Shelf-Registered Bonds I Petrosea
Tahap I dan Sukuk Ijarah Berkelanjutan
I Petrosea Tahap I, memiliki tenor mulai
Phase I and the Shelf-Registered Sukuk
Ijarah I Petrosea Phase I have tenors Akuntan Publik & Kantor Akuntan Publik
dari 367 hari sampai dengan 7 tahun dan ranging from 367 days to 7 years and were Public Accountant & Public Accounting Firm
diterbitkan pada tahun 2024. Sedangkan issued in 2024. Meanwhile, the Shelf-
untuk Obligasi Berkelanjutan I Petrosea Registered Bonds I Petrosea Phase II
Sebagai bagian dari implementasi GCG As a part of the implementation of GCG
Tahap II dan Sukuk Ijarah Berkelanjutan I and the Shelf-Registered Sukuk Ijarah I
dan prinsip transparansi dan akuntabilitas and the transparency and accountability of
Petrosea Tahap II, memiliki tenor 3 tahun Petrosea Phase II have tenors ranging from
atas kinerja dan informasi keuangan, its financial performance and information,
sampai dengan 7 tahun dan diterbitkan 3 years to 7 years and were issued in 2025.
Perusahaan menyusun dan menyajikan the Company prepares and presents
pada tahun 2025.
laporan keuangan yang diaudit oleh financial statements that are audited by
Kantor Akuntan Publik (KAP) dan Akuntan a Public Accounting Firm and Public
Rincian lengkap mengenai nama obligasi, Detailed information regarding the name,
Publik (AP). Keduanya merupakan Auditor Accountant. The external auditors are
nilai, tingkat bunga, tenor, rating dan value, interest rate, tenor, rating and
Eksternal yang ditunjuk untuk melakukan appointed to audit the Company’s
tanggal jatuh tempo dari Obligasi maturity date of the Shelf-Registered
audit atas laporan keuangan Perusahaan financial statements with the approval of
Berkelanjutan I Petrosea Tahap I & Tahap II Bonds I Petrosea Phase I & Phase II as
dengan persetujuan RUPS. Selain itu, audit the GMS. Additionally, the external audit is
serta Sukuk Ijarah Berkelanjutan I Petrosea well as the Shelf-Registered Sukuk Ijarah I
eksternal berfungsi sebagai pengawasan carried out as an independent supervision
Tahap I & Tahap II dapat dilihat pada bagian Petrosea Phase I & Phase II can be viewed
242 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 243
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Akuntan Publik & Kantor Akuntan Publik Akuntan Publik & Kantor Akuntan Publik
Public Accountant & Public Accounting Firm Public Accountant & Public Accounting Firm
independen terhadap berbagai aspek function of the Company’s financial aspects. Xenia & Rekan serta Akuntan Publik (AP) & Rekan as well as Public Accountant
keuangan Perusahaan. Untuk menjamin To guarantee the independence of the Kasman. Proses dan tata cara penunjukkan (AP) Kasman. The process and procedure
independensi hasil pemeriksaan, Auditor audit results, the appointed External dilakukan sesuai dengan peraturan for the appointment were carried out in
Eksternal yang ditunjuk tidak boleh Auditor must not have any conflicts of yang berlaku, yaitu berdasarkan usulan accordance with the prevailing regulations,
memiliki benturan kepentingan dengan interests with any Company officials. Direksi Perusahaan kepada Komite Audit, based on the proposal from the
seluruh pejabat Perusahaan. Risk & Compliance yang mana Komite Company’s Board of Directors to the Audit,
memberikan rekomendasi kepada Dewan Risk & Compliance Committee, which
Berdasarkan keputusan Rapat Umum Based on the decision of the Annual Komisaris termasuk self assessment dari then provided its recommendation to the
Pemegang Saham Tahunan tanggal General Meeting of Shareholders on AP, yang kemudian ditindaklanjuti dengan Board of Commissioners, including the
21 April 2025, pemegang saham 21 April 2025, the shareholders give proxy Keputusan Rapat Umum Pemegang Saham self-assessment of the Public Accountant.
memberikan kuasa dan wewenang and authorization to the Company’s Board Tahunan. Setelah itu, perjanjian kerja sama This was subsequently followed by a
kepada Dewan Komisaris Perusahaan of Commissioners to appoint the antara Perusahaan dan KAP ditandatangani resolution of the Annual General Meeting of
untuk menunjuk Akuntan Publik dan/ Public Accountant and/or Public pada tanggal 5 Mei 2025, kemudian Shareholders. Thereafter, the cooperation
atau Kantor Akuntan Publik yang akan Accounting Firm of the Company Perusahaan melakukan pelaporan ke OJK agreement between the Company and the
mengaudit laporan keuangan Perusahaan that will audit the Company’s melalui SPEIDXNet pada tanggal 20 Mei Public Accounting Firm was signed on
untuk tahun buku yang berakhir pada 31 financial report for fiscal year ended 2025. w5 May 2025 and the Company submitted
Desember 2025, dengan memperhatikan 31 December 2025, by taking into account the report to the OJK via SPEIDXNet on 20
bahwa, Akuntan Publik dan/atau Kantor that the appointed Public Accountant May 2025.
Akuntan Publik yang akan ditunjuk, memiliki and/or Public Accounting Firm has an
pengalaman dan reputasi internasional, experience and international reputation Berikut adalah informasi terkait Kantor Below is the information regarding the
memiliki kredibilitas yang baik dan to conduct audit, good credibility and Akuntan Publik serta Akuntan Publik yang Public Accounting Firm as well as Public
terdaftar di OJK, serta memperhatikan register at the Financial Services Authority melakukan audit keuangan Perusahaan: Accountant that carried out the Company’s
usulan Direksi dan rekomendasi Komite as well as taking into account the Board financial audit:
Audit Perusahaan. of Directors and Audit Committee
recommendation of the Company.
MEKANISME PENUNJUKAN APPOINTMENT MECHANISM LIANA RAMON XENIA & REKAN
Untuk menindaklanjuti keputusan Rapat To follow up on the resolution of the
Umum Pemegang Saham Tahunan Annual General Meeting of Shareholders
tersebut dan merujuk kepada POJK and in reference to POJK No. 9 of 2023
No. 9 tahun 2023 tentang Penggunaan regarding the Use of Public Accountant The Plaza Office Tower,
+62 21 5081 8000 www.deloitte.com/id
Jasa Akuntan Publik dan Kantor Akuntan Services and Public Accounting Firms in Lantai 32, Jl. M.H. Thamrin
Publik dalam kegiatan Jasa Keuangan, Financial Services Activities, the Company, Kav 28-30, Jakarta 10350 +62 21 2992 8200, 8300 iddttl@deloitte.com
Perusahaan melalui keputusan Dewan through the Board of Commissioners'
Komisaris tahun 2025, telah menunjuk decision in 2025, has appointed the Public
Kantor Akuntan Publik (KAP) Liana Ramon Accounting Firm (KAP) Liana Ramon Xenia
244 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 245
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Profil Perusahaan Profil Perusahaan
Company Profile Company Profile
Lembaga & Profesi Penunjang Pasar Modal
Akuntan Publik & Kantor Akuntan Publik
Public Accountant & Public Accounting Firm
Capital Market Supporting Institutions & Profesionals
Berikut informasi mengenai KAP dan AP Below is the information on the KAP and AP
yang melakukan audit di Perusahaan that conducted audit in the Company for
selama tujuh tahun terakhir: the last seven years:
PT BURSA EFEK INDONESIA
Gedung Bursa Efek Indonesia Tower 1, Lantai 6 Jasa / Services
Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190
Keterangan Bursa efek
No. 2025 2024 2023 2022 2021 2020 2019 Call Center: 150515 / +62 811 8115 0515
Description
Stock exchange
Email: contactcenter@idx.co.id
1 Kantor Liana Liana Ramon Imelda Imelda Imelda Imelda Imelda
Website: www.idx.co.id
Akuntan Publik Ramon Xenia & Rekan & Rekan & Rekan & Rekan & Rekan & Rekan
Public Xenia & (dahulu/previously
Accounting Firm Rekan Imelda & Rekan)
2 Akuntan Publik Kasman Kasman Kasman Kasman Muhammad Muhammad Fenny
Public Irfan Irfan Widjaja
Accountant PT KUSTODIAN SENTRAL EFEK INDONESIA
Gedung Bursa Efek Indonesia, Tower II, Lt. 3 Jasa / Services
Jl. Jend. Sudirman kav. 52-53, Jakarta 12190 Penyimpanan dan
Tel.: +62 21 515 2855 | Fax: +62 21 5299 1199 penyelesaian efek Securities
Email: helpdesk@ksei.co.id depository and settlement
BIAYA AUDIT AUDIT FEE
Website: www.ksei.co.id
Pada tahun yang berakhir pada During the year ended 31 December
31 Desember 2025, besarnya biaya 2025, the amount of fees charged for
imbalan jasa audit akhir tahun yang the year-end audit services rendered
dikenakan oleh KAP Liana Ramon Xenia by KAP Liana Ramon Xenia & Rekan and
& Rekan dan jaringan Deloitte kepada Deloitte’s network to the Company and its PT DATINDO ENTRYCOM
Perusahaan dan entitas anak sejumlah subsidiaries totalling Rp.5,212,470,000. Jl. Hayam Wuruk No. 28, Lantai 2, Jakarta 10120 Jasa / Services
Rp.5.212.470.000. Tel.: +62 21 350 8077 | Fax: +62 21 350 8078 Administrasi efek
Email: corporatesecretary@datindo.com Securities administration
JASA SELAIN AUDIT YANG DIBERIKAN SERVICES OTHER THAN AUDIT PROVIDED Website: www.datindo.com
OLEH KAP/AP BY KAP/AP
Pada tahun 2025, KAP Liana Ramon Xenia in 2025, KAP Liana Ramon Xenia & Rekan
& Rekan tidak memberikan jasa non audit did not provide non-audit service to the
kepada Perusahaan dan entitas anak. Company and its subsidiaries.
246 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 247
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04
Analisis & Pembahasan Manajemen Analisis & Pembahasan Manajemen
Management Discussion & Analysis ANALISA & PEMBAHASANManagement Discussion & Analysis
PT Petrosea Tbk
MANAJEMEN
MANAGEMENT
DISCUSSION & ANALYSIS
“
Perusahaan memperkuat model
bisnis melalui diversifikasi dan
ekspansi bisnis dengan dukungan
operational excellence dan
penerapan teknologi
The Company strengthened its
business model through business
diversification and expansion,
supported by operational excellence
and technology adoption
“
Laporan Tahunan / Annual Report 2025
248 Laporan Tahunan / Annual Report 2025
>>>>>
PT Petrosea Tbk 249
Page 126
Analisis & Pembahasan Manajemen Analisis & Pembahasan Manajemen
Management Discussion & Analysis Management Discussion & Analysis
Ikhtisar
Ikhtisar
Highlights
Highlights
Perekonomian dan industri Economy and Industry dan negara-negara berkembang, accounts for around 45% of global oil
terutama Tiongkok. Transportasi jalan demand. The future level of coal and oil
Sepanjang tahun 2025, landscape Throughout 2025, the global trade
raya menyumbang sekitar 45% dari demand is shaped to a considerable
perdagangan global diwarnai oleh gejolak landscape will be marked by profound
permintaan minyak global. Tingkat extent by improvements in the efficiency
yang penuh dengan ketidakpastian. turmoil. Government policies stemming
permintaan batu bara dan minyak di of internal combustion engine vehicles and
Sebuah ketidakpastian kebijakan yang from regulatory reforms in the United
masa depan sangat dipengaruhi oleh the uptake of electric vehicles depends
bersumber dari penataan ulang regulasi di States have forced trading partner
peningkatan efisiensi kendaraan berbahan to a great extent on whether the current
Amerika Serikat telah memaksa negara- countries to adapt, a reality that
bakar minyak dan adopsi kendaraan listrik momentum on renewables is sustained.
negara mitra dagang untuk beradaptasi, consistently dominates global dynamics.
sangat bergantung pada keberlanjutan
sebuah realitas yang secara konsisten This fundamental shift in the global
momentum energi terbarukan saat ini.
mendominasi dinamika global. Perubahan trade order is a crucial variable that will
fundamental dalam tatanan perdagangan determine the prospects and direction of
Harga logam mulia naik 7% sepanjang Precious metal prices increased by
dunia ini merupakan variabel penting future global economic growth.
tahun 2025 dan terus meningkat pada 7% throughout 2025 and continued to
yang akan menentukan prospek dan arah
awal Oktober di tengah meningkatnya climb in early October amid heightened
pertumbuhan ekonomi global di masa
ketegangan geopolitik. Emas naik geopolitical tensions. Gold increased
depan.
13%, dengan mencapai rekor tertinggi, by 13%, reaching record highs, driven by
didorong oleh permintaan investasi melalui investment demand through gold-backed
Berdasarkan data dari IMF, pertumbuhan According to IMF data, global economic
dana yang diperdagangkan di bursa exchange-traded funds amid limited
ekonomi global diproyeksikan melambat growth is projected to slow to 3.2% in
exchange-traded funds yang didukung supply growth.
menjadi 3,2% pada tahun 2025, turun dari 2025, down from 3.3% in 2024. This is
emas di tengah pertumbuhan pasokan
3,3% di tahun 2024, hal ini dipicu oleh driven by increasing uncertainty in global
yang terbatas.
meningkatnya ketidakpastian kebijakan trade policies, which has impacted the
perdagangan global, yang berdampak slowdown in advanced economies.
pada perlambatan di negara-negara
Target dan Realisasi Target and Realization
ekonomi maju.
Sepanjang tahun 2025, Petrosea berhasil Throughout 2025, Petrosea delivered solid
Di Asia, kinerja ekonomi Cina diperkirakan In Asia, China's economic performance mencatatkan kinerja operasional dan operational and financial performance,
tumbuh 4,8% didorong oleh sektor is estimated to grow 4.8%, driven by its keuangan yang solid dengan melampaui successfully exceeding the targets set
manufaktur dan ekspor tinggi ke ASEAN. manufacturing sector and strong exports target Rencana Kerja dan Anggaran in the Company’s Annual Work Plan and
Sementara itu, pertumbuhan India to ASEAN. Meanwhile, India's growth is Tahunan (RKAT). Pencapaian ini didorong Budget (RKAT). This achievement was
didukung oleh konsumsi energi dan daya supported by energy consumption and oleh keberhasilan Perusahaan dalam supported by the Company’s ability to
beli masyarakat. Namun pengenaan consumer purchasing power. However, mengamankan kontrak baru, memperoleh secure new contracts, obtain contract
tarif impor oleh Amerika Serikat dapat the imposition of import tariffs by the perpanjangan kontrak dari berbagai lini extensions across multiple business lines,
mengurangi permintaan impor komoditas United States could reduce demand for bisnis, serta memperkuat portofolio usaha and strengthen its business portfolio
dari negara tersebut diantaranya, batu commodity imports from that country such melalui akuisisi beberapa entitas strategis. through the acquisition of several strategic
bara, minyak & gas, emas, nikel dan serta as coal, oil & gas, gold, nickel and others. Hal ini tercermin dari peningkatan entities. As a result, Petrosea’s backlog
lainnya . signifikan nilai backlog menjadi US$4,44 increased significantly to US$4.44 billion
miliar pada akhir tahun 2025, serta by the end of 2025, accompanied by
Menurut IEA, sebagian besar permintaan Most global coal and oil & gas demand, pertumbuhan pendapatan dan laba bersih strong growth in both revenue and net
batu bara, minyak, dan gas global, yaitu 55%, comes from electricity generation dibandingkan tahun sebelumnya. profit compared to the previous year.
55%, berasal dari pembangkit listrik di in emerging market and developing
emerging market & developing countries countries, largely China. Road transport
250 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 251
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Analisis & Pembahasan Manajemen Analisis & Pembahasan Manajemen
Management Discussion & Analysis Management Discussion & Analysis
Ikhtisar
Highlights
Kinerja tersebut mencerminkan These achievements reflect the
keberhasilan strategi Perusahaan dalam effectiveness of the Company’s strategy
memperluas basis klien, meningkatkan in expanding its client base, increasing
skala bisnis, serta menjaga ketahanan business scale, and maintaining
operasional di tengah dinamika industri. operational resilience amid evolving
industry dynamics.
Memasuki tahun 2026, Petrosea Looking ahead to 2026, Petrosea
optimistis dapat melanjutkan momentum remains optimistic about sustaining its
pertumbuhan melalui penguatan growth momentum by strengthening
layanan terintegrasi yang mencakup its integrated services across Mining
Jasa Pertambangan, EPC, EPCI Migas Services, EPC, EPCI Offshore , as well as
Lepas Pantai, serta Jasa Logistik dan Logistics and Supporting Services, while
Pendukung, dengan memaksimalkan maximizing synergies with the holding
sinergi bersama grup holding dan entitas group and its subsidiaries. The Company’s
anak usaha. Pertumbuhan Perusahaan growth is expected to be driven by
diharapkan didukung oleh ekspansi continued client base expansion, the
basis klien, perolehan kontrak strategis acquisition of new strategic contracts,
baru, serta kontribusi dari anak usaha and contributions from newly acquired
seperti HBS, Hafar, dan Scan-Bilt yang subsidiaries such as HBS, Hafar, and Scan
membuka peluang ekspansi ke segmen Bilt, which provide access to new market
pasar baru. Sejalan dengan strategi segments. Alongside these initiatives,
tersebut, Perusahaan juga berkomitmen the Company remains committed to
untuk meningkatkan profitabilitas melalui improving profitability through enhanced
penguatan efisiensi operasional dan operational efficiency and disciplined cost
manajemen biaya yang disiplin, dengan management, while targeting continued
menargetkan pertumbuhan laba bersih net profit growth in 2026.
yang berkelanjutan pada tahun 2026.
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Tinjauan Ekonomi
Tinjauan Ekonomi
Economic Review
Economic Overview
Perekonomian global tahun 2025 Global economy in 2025 Sementara ini, volume perdagangan Meanwhile, world trade volume is expected
dunia diperkirakan tumbuh pada tingkat to grow at an average rate of 2.9% in
Aturan dan arah kebijakan ekonomi global The rules of the global economy are
rata-rata 2,9% pada tahun 2025–2026 2025–2026, despite continued pressures
terus mengalami perubahan. Rincian changing. Details of newly introduced
meskipun tekanan iklim perdagangan in the global trade climate.
kebijakan yang baru diperkenalkan policy measures are slowly emerging
global masih terus berlanjut.
oleh sejumlah negara, mulai terlihat and growth prospects are shifting. After
dampaknya dan menyebabkan the United States imposed higher tariffs
pergeseran pada prospek pertumbuhan starting in February 2025, agreements
dunia. Pemberlakuan tarif yang lebih tinggi and negotiations between several
oleh Amerika Serikat sejak Februari 2025, countries have eased some of the previous Tahun ke Tahun
Year over Year
meskupun telah direspon oleh sejumlah conditions, but they continue to exert Ikhtisar Proyeksi Outlook
Perekonomian Dunia
negara melalui perjanjian dan negosiasi, pressure on the global economy. Aktual Proyeksi
Overview of the World Economic
namun masih memberikan tekanan pada Actual Projections
Outlook Projections
ekonomi dunia.
2024 2025 2026
Proyeksi dari IMF edisi Oktober 2025 The IMF’s October 2025 projections show World Output 3,3 3,2 3,1
memperkirakan pertumbuhan ekonomi a decline in global economic growth in
Advanced Economies 1,8 1,6 1,6
global pada tahun 2025 turun menjadi 2025 to 3.2%, a slight slowdown from the
3,2%, sedikit melambat dari angka 3.3% recorded in 2024. This slowdown is United States 2,8 2,0 2,1
3,3% yang tercatat pada tahun 2024. primarily driven by a significant increase in Euro Area 0,9 1,2 1,1
Perlambatan ini terutama disebabkan oleh global trade barriers and the broad impact
Japan 0,1 1,1 0,6
meningkatnya hambatan perdagangan of uncertain global trade policies, which
global serta dampak berkelanjutan dari have particularly affected the slowdown in United Kingdom 1,1 1,3 1,3
ketidakpastian kebijakan perdagangan most advanced economies.
Canada 1,5 1,6 1,2 1,5
dunia, yang secara khusus menekan
aktivitas ekonomi pada sebagian besar Emerging Market and Developing Economies 4,4 4,2 4,0
negara maju. China 5,3 4,8 4,2
India 6,5 6,6 6,2
Risiko penurunan (downside risk) terhadap Downside risks to the outlook remain,
pertumbuhan ekonomi masih tetap ada, driven by several factors, including Russia 4,3 0,6 1,0
didorong oleh beberapa kebijakan yang prolonged policies that have impacted
Brazil 3,4 2,4 1,9
berkepanjangan dan berdampak pada consumption and the investment climate.
penurunan konsumsi dan iklim investasi. Mexico 1,4 1,0 1,5
Saudi Arabia 2,0 4,0 4,0
Selain itu meningkatnya proteksionisme Rising protectionism and non-tariff
South Africa 0,5 1,1 1,2
dan hambatan non-tariff turut menekan barriers that suppress investment and
arus investasi serta mengganggu rantai disrupt supply chains. ASEAN-5 (Indonesia, Malaysia, Philippines, Singapore,
Thailand)
4,6 4,2 5,0
pasok.
Inflasi global diperkirakan turun menjadi Global inflation is expected to fall to 4.2% Catatan/Notes:
*IMF Edisi Oktober 2025 / IMF October 2025 Edition
4,2% secara global pada tahun 2025. globally in 2025.
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Tinjauan Ekonomi Tinjauan Ekonomi
Economic Review Economic Review
Ekonomi Cina diperkirakan tumbuh 4,8% China’s economy is expected to grow by moneter ekonomi maju. Permintaan changes in monetary policy in developed
selama tahun 2025 terutama didorong 4.8% during 2025, driven primarily by the energi domestik diperkirakan meningkat economies. Domestic energy demand
oleh sektor manufaktur dan ekspor yang manufacturing sector and strong exports, sejalan dengan aktivitas industri yang terus is expected to increase in line with
tinggi khususnya ke negara-negara ASEAN particularly to ASEAN countries, to offset berkembang. Selain itu, kebijakan hilirisasi growing industrial activity. Furthermore,
untuk mengimbangi pelemahan yang terus continued weakness in the property sector mineral dan perbaikan tata kelola perizinan mineral downstreaming policies and
berlanjut di sektor properti dan konsumsi and domestic consumption. sektor minerba menjadi faktor penting improvements in licensing governance in
domestik. yang membentuk dinamika industri the mineral and coal sector are important
pertambangan nasional. factors shaping the dynamics of the
Perekonomian India diperkirakan akan India’s economy is expected to remain national mining industry.
tetap solid, didorong oleh tingginya solid, driven by high demand for energy
kebutuhan energi dan sumber daya and other resources. The Australian Pertumbuhan ekonomi Indonesia Indonesia’s economic growth in 4Q25
lainnya. Publikasi Resource & Energy government’s Resource & Energy Outlook, pada 4Q25 tercatat sebesar 5,11% yoy, was recorded at 5.11% yoy, increasing
Outlook September 2025 yang diterbitkan published on September 2025, stated that menunjukkan peningkatan dibandingkan compared to growth recorded in the
oleh pemerintah Australia menyebutkan the Indian government is targeting a steel pertumbuhan pada triwulan sebelumnya. previous quarter. Nevertheless, this
Pemerintah India menargetkan kapasitas production capacity of 300 million tons Meskipun demikian, capaian tersebut achievement indicates the resilience of
produksi baja sebesar 300 juta ton pada by 2030. mengindikasikan ketahanan ekonomi the Indonesian economy amidst global
tahun 2030. Indonesia di tengah ketidakpastian economic uncertainty.
ekonomi global .
Pertumbuhan di negara-negara Asia yang Growth in developing and emerging Asian
sedang berkembang dan sedang tumbuh countries is expected to decline from Di sisi pengeluaran didukung kinerja On the expenditure side, exports
diperkirakan akan turun dari 4,4% pada 4.4% in 2024 to 4.2% in 2025 and further ekspor masih mencatatkan pertumbuhan continued to grow 7.03% yoy, in line
tahun 2024 menjadi 4,2% pada tahun to 4.0% in 2026. Countries in the ASEAN 7,03% yoy, sejalan dengan permintaan with continued solid demand from key
2025 dan selanjutnya menjadi 4,0% pada region are among those most affected yang masih solid dari mitra dagang utama. trading partners. Government spending
tahun 2026. Negara- negara di kawasan by the imposition of reciprocal tariffs Belanja pemerintah juga meningkat also increased by 2.50% yoy, driven by
ASEAN menjadi salah satu yang paling imposed by the United States, depressing sebesar 2,50% yoy didorong oleh accelerated budget realization.
terpengaruh oleh pemberlakukan tarif the region’s trade performance and percepatan realisasi anggaran.
resiprokal yang diberlakukan oleh Amerika economic prospects.
Serikat, menekan kinerja perdagangan dan Investasi juga tumbuh solid sebesar 5,09% Investment also grew solidly by 5.09%
prospek ekonomi kawasan. yoy sejalan dengan realisasi penanaman yoy in line with investment realization
modal diberbagai sektor. Sementara across various sectors. Meanwhile,
itu, Konsumsi Rumah Tangga tumbuh Household consumption grew by 6.76%
Perekonomian Indonesia Tahun 2025 Indonesian Economy in 2025 sebesar 6,76% yoy, didukung oleh aktivitas yoy, supported by maintained economic
Menurut proyeksi ADB (2025) serta asumsi According to the ADB (2025) projection ekonomi dan mobilitas masyarakat activity and public mobility. Consumption
Pemerintah Indonesia, perekonomian and the Indonesian government’s yang terjaga, Konsumsi Lembaga by Non-Profit Institutions Serving
Indonesia diperkirakan tumbuh stabil assumptions, the Indonesian economy Non-Profit yang Melayani Rumah Tangga Households (LNPRT) also increased
pada kisaran 5% pada tahun 2025. Hal ini is expected to grow steadily at around (LNPRT) juga meningkat sebesar 12,48% by 12. 48% yoy. These developments
didukung oleh konsumsi domestik yang 5% in 2025. This is supported by strong yoy. Keseluruhan perkembangan ini demonstrate that the foundations of
kuat, stabilitas makroekonomi, serta domestic consumption, macroeconomic menunjukkan bahwa fondasi pertumbuhan domestic economic growth remain strong,
belanja pemerintah dalam pembangunan stability and government spending on ekonomi domestik tetap kuat sebagai supporting the Indonesian economy.
infrastruktur. Inflasi relatif terjaga dalam infrastructure development. Inflation penopang utama perekonomian
kisaran target Bank Indonesia, sementara is relatively well-maintained within Indonesia.
nilai tukar rupiah masih dipengaruhi oleh Bank Indonesia’s target range, while
kondisi eksternal dan perubahan kebijakan the rupiah exchange rate remains
influenced by external conditions and
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Tinjauan Industri
PERTUMBUHAN EKONOMI INDONESIA TRIWULAN IV-2025 Industry Overview
Berita Resmi Statistik No.18/02/Th.XXIX, 5 Februari 2026
Sektor Batu bara Coal Sector
Q-TO-Q Q-TO-Q Q-TO-Q PRODUK DOMESTIK BRUTO (PDB)
Berdasarkan kajian dari berbagai lembaga Based on studies by various international
0,86 5,39 5,11
HARGA BERLAKU
Rp23.821,1 triliun
internasional, termasuk International institutions, including the International
persen persen persen Energy Agency (IEA) dan World Bank, Energy Agency (IEA) and the World Bank,
permintaan batu bara global menunjukkan global coal demand exhibits diverse
pola yang beragam di setiap wilayah. patterns across regions. While coal’s role
PCB PERKAPITA 2025 Meskipun peran batu bara sebagai sumber as the largest source of global electricity
Rp83.747.734 (USD 5.083,4) terbesar dalam pembangkitan listrik dunia
tetap penting, bauran pembangkit listrik
generation remains significant, the global
electricity generation mix continues to
global terus mengalami pergeseran. shift. Overall, the coal market is projected
Secara keseluruhan, pasar batu bara to remain relatively stable throughout
PERTUMBUHAN PRODUK DOMESTIK BRUTO (PDB), 2015-2025 (persen)
diproyeksikan relatif stabil sepanjang 2025, but has the potential to fluctuate in
4,88 5,03 5,07 5,17 5,02
3,70
5,31 5,05 5,03 5,11
tahun 2025, namun berpotensi mengalami 2026. This projection is heavily influenced
-2.07 fluktuasi pada tahun 2026. Proyeksi by energy policies, global economic
ini sangat dipengaruhi oleh kebijakan conditions and the rapid development of
energi, kondisi ekonomi global, serta renewable energy sources.
2015 2016 2017 2018 2019 2020 2021 2022 2023 2022 2023
perkembangan sumber energi terbarukan
yang semakin pesat.
PERTUMBUHAN PDB MENURUT LAPANGAN PERTUMBUHAN PDB MENURUT PENGELUARAN,
USAHA, 2025 (persen) 2025 (persen)
7,03
6,26
5,30 5,49 5,09
5,33 4,98 5,13
3,81 4,77
2,50
-0,66
Pertanian Pertambangan Industri Konstruksi Perdagangan Etc Konsumsi Konsumsi Konsumsi PMTB Ekspor Impor
& Penggalian Pengolahan & Reparasi Rumah Tangga LNPRT Pemerintah
SUMATERA KALIMANTAN SULAWESI SULAWESI
22,22 8,12 7,22 2,69
4,81 4,79 6,23 1,44
KONTRIBUSI DAN
PERTUMBUHAN PDRB
MENURUT WILAYAH
(persen)
Pulau jawa memberikan
kontribusi terhadap
perekonomian
Indonesia sebesar
56,93 persen dengan
pertumbuhan 5,30
persen (c-to-c) JAWA BALI & NUSA TENGGARA
KONTRIBUSI
56,93 2,82
5,30 Sumber /4,87 PERTUMBUHAN
Source: BPS Ekonomi Indonesia Triwulan III-2025 Tumbuh 5,04% (Y-on-Y)
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Tinjauan Industri Tinjauan Industri
Industry Overview Industry Overview
Di tingkat nasional, industri batu bara At the national level, the Indonesian coal
Indonesia mempertahankan perannya industry maintains its role as a major player
sebagai salah satu pemain utama di pasar in the global market, despite facing the
global, meskipun menghadapi tantangan challenges of the energy transition and
transisi energi dan dinamika ekonomi global economic dynamics. The Ministry
dunia. Kementerian Energi dan Sumber of Energy and Mineral Resources (ESDM)
Daya Mineral (ESDM) menetapkan target has set a national coal production target
produksi batu bara nasional tahun 2025 of 735 million tons for 2025. Of this figure,
sebesar 735 juta ton. Dari jumlah tersebut, the Domestic Market Obligation (DMO)
alokasi Domestic Market Obligation (DMO) allocation is set at approximately 230
ditetapkan sekitar 230 juta ton untuk million tons to meet the needs of power
memenuhi kebutuhan pembangkit listrik plants and domestic industry.
dan industri domestik.
Target produksi 2025 ini lebih rendah This 2025 production target is lower than
dibandingkan realisasi produksi tahun the 2024 production of 836 million tons,
2024 yang mencapai 836 juta ton, sebuah exceeding the MEMR’s initial target of
angka yang melampaui target awal ESDM 710 million tons. This target adjustment
sebesar 710 juta ton. Penyesuaian target demonstrates the government’s efforts to
Permintaan batu bara termal untuk Thermal coal demand for power
ini menunjukkan upaya Pemerintah untuk balance national energy security, market
pembangkit listrik menghadapi tekanan generation is facing pressure in several
menyeimbangkan ketahanan energi stability and commitment to the energy
di sejumlah negara maju, hal ini sejalan developed countries, in line with declining
nasional, stabilitas pasar dan komitmen transition.
dengan menurunnya tingkat konsumsi consumption levels and the accelerated
terhadap transisi energi.
serta percepatan penetrasi energi penetration of renewable energy.
terbarukan. Namun demikian, permintaan However, demand from Asia, particularly
Dari sisi harga, harga acuan batu bara In terms of price, the benchmark price
dari kawasan Asia khususnya India India and Southeast Asian countries,
Australia diproyeksikan mengalami for Australian coal is projected to decline
dan negara-negara di Asia Tenggara remains a key driver of the thermal coal
penurunan signifikan pada tahun 2025 significantly in 2025 and 2026. This decline
masih menjadi penopang utama bagi market. Furthermore, developments in
dan 2026. Penurunan ini didorong oleh is driven by weakening global demand and
pasar batu bara termal. Selain itu, demand from China will also be a crucial
melemahnya permintaan global dan relatively adequate seaborne supply.
perkembangan permintaan dari Tiongkok determinant in determining the direction of
pasokan seaborne yang relatif memadai. The World Bank projects a double-
juga akan menjadi penentu krusial dalam coal prices and trade in the global market.
World Bank memproyeksikan penurunan digit decline in the benchmark price in
menentukan arah harga dan perdagangan
harga acuan sekitar dua digit pada tahun 2025, followed by a further decline in
batu bara di pasar global.
2025, diikuti dengan penurunan lanjutan 2026, before a potential recovery in
pada tahun 2026, sebelum adanya potensi the subsequent period. In line with this
Permintaan untuk batu bara metalurgi Demand for metallurgical coal (met coal) is
pemulihan pada periode berikutnya. projection, price volatility remains one
(met coal) saat ini mengalami tekanan currently under pressure due to weakening
Sejalan dengan proyeksi ini, volatilitas of the main risks facing coal exporters.
karena pelemahan aktivitas produksi baja steel production activity in several
harga tetap menjadi salah satu risiko utama
di sejumlah kawasan. Meskipun demikian, regions. Nevertheless, the medium-term
yang harus dihadapi oleh kinerja eksportir
prospek jangka menengah untuk met coal outlook for met coal still shows potential
batu bara.
masih menunjukkan potensi pemulihan. for recovery. This recovery is expected
Pemulihan ini diperkirakan akan didorong to be driven by increased construction
oleh peningkatan aktivitas konstruksi and manufacturing activity in developing
dan manufaktur di negara-negara countries.
berkembang.
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Industry Overview
Sektor Minyak & Gas Oil & Gas Sector Upaya penguatan sektor hulu ini telah Efforts to strengthen the upstream
menunjukkan sinyal positif dengan sector have shown positive signs, with
Permintaan minyak tahunan di negara- Annual oil demand in developed countries
adanya kenaikan lifting minyak nasional the increase in national oil lifting from
negara maju dan Tiongkok diperkirakan and China is expected to remain stable
dari 576.000 menjadi 580.000 barel 576,000 to 580,000 barrels per day. More
akan stabil sepanjang tahun 2025. throughout 2025. However, in other
per hari. Lebih ambisius lagi, Pemerintah ambitiously, the government is targeting
Namun demikian, di kelompok negara emerging and developing economies,
menargetkan produksi minyak Indonesia Indonesia’s oil production to reach 1 million
emerging dan berkembang lainnya, oil demand growth is projected to slow
mampu menembus 1 juta barel per hari barrels per day by 2030. This target will be
pertumbuhan permintaan minyak in several regions, such as Europe and
pada tahun 2030. Target tersebut akan supported by an aggressive strategy that
diproyeksikan mengalami perlambatan Central Asia, Latin America and the
didukung oleh strategi agresif yang includes exploration, reactivation of old
di beberapa kawasan, seperti Eropa Caribbean and South Asia. Conversely,
mencakup eksplorasi, reaktivasi sumur tua wells and the application of Enhanced Oil
dan Asia Tengah, Amerika Latin dan India maintains its position as a major
dan penerapan teknologi Enhanced Oil Recovery (EOR) technology.
Karibia, serta Asia Selatan. Sebaliknya, contributor to oil demand growth, with
Recovery (EOR).
India mempertahankan posisinya increased consumption in 2025 largely
sebagai kontributor utama pertumbuhan driven by strong demand for liquefied
permintaan minyak, di mana peningkatan petroleum gas (LPG) and gasoline.
konsumsi pada tahun 2025 sebagian
besar didorong oleh permintaan yang kuat
terhadap gas minyak cair (LPG) dan bensin.
Di tengah dinamika global dan tantangan Amid global dynamics and the significant
besar dalam transisi menuju energi bersih, challenges of the transition to clean
Pemerintah Indonesia menunjukkan energy, the Indonesian government
optimisme yang kian besar untuk is demonstrating growing optimism
mewujudkan kemandirian energi nasional. about achieving national energy
Sektor hulu minyak dan gas bumi (migas) independence. The upstream oil and
secara strategis terus diperkuat dan gas sector continues to be strategically
dijadikan pilar utama untuk menjaga strengthened and serves as a key pillar for
ketahanan energi nasional. Penguatan maintaining national energy security. This
fondasi ini merupakan langkah penting strengthening of the foundation is a crucial
untuk memastikan pasokan energi yang step in ensuring a stable energy supply
stabil, sekaligus bergerak secara bertahap while gradually moving towards a cleaner
menuju komposisi bauran energi yang lebih energy mix.
bersih.
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Emas Gold Dari sisi pasokan, pertumbuhan volume On the supply side, growth in mine
produksi tambang dan pasokan emas production volume and recycled gold
Menurut berbagai lembaga internasional According to various international
hasil daur ulang diproyeksikan akan relatif supply is projected to be relatively
serta pelaku pasar komoditas global, institutions and global commodity
terbatas. Kondisi ini sejalan dengan limited. This condition aligns with the
prospek emas pada periode 2025–2026 market players, the gold outlook for
terbatasnya pengembangan proyek limited development of new large-scale
diperkirakan akan terus menunjukkan tren the 2025–2026 period is expected to
tambang baru berskala besar, yang mining projects, which have the potential
yang relatif konstruktif atau positif. Kondisi continue showing a relatively constructive
berpotensi menjaga keseimbangan pasar to maintain gold market balance in the
pasar yang mendukung ini didorong oleh or positive trend. This supportive market
emas dalam jangka menengah. Namun, medium term. However, the current high
faktor-faktor utama seperti berlanjutnya environment is driven by key factors such
tingginya harga emas saat ini diperkirakan gold price is expected to encourage
ketidakpastian ekonomi global, dinamika as continued global economic uncertainty,
akan menjadi pendorong bagi peningkatan increased investment in the gold mining
geopolitik yang berkelanjutan, serta arah ongoing geopolitical dynamics and the
investasi di sektor pertambangan emas ke sector going forward.
kebijakan moneter yang diterapkan oleh direction of monetary policy implemented
depan.
negara-negara maju. by developed countries.
Terkait harga, emas diproyeksikan akan Regarding prices, gold is projected to
Permintaan emas global menunjukkan Global gold demand has shown a
tetap berada pada level yang relatif remain at relatively high levels compared
peningkatan yang signifikan, yang significant increase, driven primarily by a
tinggi dibandingkan rata-rata historisnya, to its historical average, although it
didorong terutama oleh lonjakan minat surge in investment interest. Furthermore,
meskipun masih rentan terhadap volatilitas remains vulnerable to short-term volatility.
dari sisi investasi. Selain itu, pembelian continued gold purchases by central
jangka pendek. Arah suku bunga global, The direction of global interest rates,
emas yang berkelanjutan oleh bank banks are also a key supporting factor,
kebijakan moneter bank sentral utama, monetary policies of major central banks
sentral juga menjadi faktor pendukung along with efforts to diversify foreign
serta dinamika geopolitik akan menjadi and geopolitical dynamics will be key
utama, seiring dengan upaya diversifikasi exchange reserves amid rising global risks.
faktor kunci yang menentukan pergerakan factors determining future gold price
cadangan devisa di tengah meningkatnya Gold remains consistently viewed as an
harga emas di masa yang akan datang. movements.
risiko global. Emas secara konsisten tetap effective safe haven against the risks of
dipandang sebagai instrumen lindung nilai inflation, financial market volatility and
(safe haven) yang efektif untuk melawan exchange rate depreciation.
risiko inflasi, volatilitas pasar keuangan dan
pelemahan nilai tukar.
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Tinjauan Industri Tinjauan Industri
Industry Overview Industry Overview
Nikel Nickel
Di sisi permintaan global, prospek nikel On the global demand side, nickel
diperkirakan mendapat dukungan yang prospects are expected to receive
moderat dari produksi baja tahan karat, moderate support from stainless
yang menyumbang sekitar dua pertiga steel production, which accounts for
dari permintaan nikel di tengah aktivitas approximately two-thirds of nickel
global yang lesu. Permintaan nikel juga demand amidst sluggish global activity.
diuntungkan oleh adopsi Electric Vehicle Nickel demand is also benefiting from the
(EV) yang berkelanjutan, mengingat nikel continued adoption of electric vehicles
merupakan input utama untuk baterai EV (EVs), given that nickel is a key input for
yang kaya nikel, terutama di Tiongkok. nickel-rich EV batteries, particularly in
Namun, perlu dicatat bahwa tren positif China. However, it should be noted that
ini menghadapi tantangan dari semakin this positive trend faces challenges from
meluasnya penggunaan baterai Nickel- the widespread use of nickel-free
Free Lithium phopate yang merupakan lithium-iron-phosphate (LFP) batteries.
baterai bebas nikel.
Produksi nikel global diperkirakan Global nickel production is expected
akan terus menunjukkan peningkatan, to continue to increase, with the largest
dengan kontribusi terbesar berasal dari contribution coming from Indonesia, which
Indonesia, yang saat ini menyumbang currently accounts for approximately 60%
sekitar 60% dari total output dunia. of total global output. Although Indonesia
Meskipun Indonesia berencana kembali plans to return to an annual production
ke skema kuota produksi tahunan (dari quota scheme (from the previous three- rendah. Upaya ini merupakan kunci untuk thanks to its lower carbon intensity. This
skema tiga tahun sebelumnya), potensi year scheme), the potential impact on the mengoptimalkan cadangan sumber daya effort is key to optimizing the nation’s
dampaknya terhadap pasar global yang oversupplied global market is expected mineral nasional. mineral resource reserves.
kelebihan pasokan diperkirakan akan to be limited. The current supply surplus is
terbatas. Surplus pasokan yang ada saat projected to only gradually decrease. Pengembangan fasilitas HPAL sangat The development of HPAL facilities
ini diproyeksikan hanya akan berkurang penting untuk mencapai target is crucial to achieving the Ministry
secara bertahap. Kementerian Perindustrian (Kemenperin) of Industry’s (Kemenperin) target of
dalam memproduksi 13 juta Electric producing 13 million Electric Vehicles (EVs),
Indonesia, yang menguasai 42% cadangan Indonesia, which controls 42% of Vehicle (EV), yang memerlukan nikel which requires large quantities of nickel
nikel global, menjadikan pembangunan global nickel reserves, has made the limonit dalam jumlah besar. Dengan limonite. By utilizing HPAL, Indonesia can
fasilitas High-Pressure Acid Leaching development of High-Pressure Acid memanfaatkan HPAL, Indonesia dapat independently meet 93% of its battery
(HPAL) sebagai strategi utama dalam Leaching (HPAL) facilities a key strategy in memenuhi 93% bahan baku baterai raw material needs (including nickel,
program hilirisasi. Teknologi HPAL sangat its downstream program. HPAL technology secara mandiri (meliputi nikel, mangan dan manganese and cobalt). Therefore, the
vital karena memungkinkan pemanfaatan is vital because it enables the utilization kobalt). Oleh karena itu, investasi masif massive investment in HPAL projects,
bijih nikel limonit berkadar rendah yang of low-grade nickel limonite ore that dalam proyek HPAL, khususnya di wilayah particularly in Sulawesi and North Maluku,
tidak dapat diolah secara ekonomis cannot be economically processed using Sulawesi dan Maluku Utara, menegaskan underscores Indonesia’s commitment to
dengan metode tradisional (RKEF). Selain traditional methods (RKEF). In addition komitmen Indonesia untuk memperkuat strengthening the national energy and
menghasilkan produk antara MHP/MSP to producing MHP/MSP intermediate rantai pasok energi dan nikel nasional, nickel supply chain and transforming it into
untuk baterai Electric Vehicle (EV), HPAL products for Electric Vehicle (EV) batteries, serta mengubahnya menjadi basis industri a self-sufficient and globally competitive
juga mendukung target keberlanjutan HPAL also supports sustainability targets EV yang mandiri dan kompetitif secara EV industrial base.
berkat intensitas karbonnya yang lebih global.
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Operational Review Per Business Segment
Pada tahun 2025, Pertosea telah in 2025, Petrosea secured new contracts Melalui pertumbuhan organik dan Through organic and inorganic growth, the
memperoleh kontrak kontrak baru from Freeport Indonesia, Bara Prima anorganik tersebut, saat ini Perusahaan Company currently operates three main
diantara nya dari Freeport Indonesia, Mandiri, Vale Indonesia, and Barasentosa menjalankan tiga segmen bisnis utama business segments as explained below.
Bara Prima Mandiri, Vale Indonesia serta Lestari, among others. As a result, seperti dijelaskan dibawah.
Barasentosa Lestari. Sebagai hasilnya, Petrosea's backlog increased from
backlog Petrosea mengalami peningkatan US$2.89 billion in December 2024 to Kontribusi Segmen Bisnis Business Segment Contribution
dari US$2,89 miliar pada Desember US$4.44 billion in 2025. These contract
Lini bisnis Jasa Pertambangan telah The Mining Contract business line
2024 menjadi US$4,44 miliar di tahun acquisitions demonstrate sustainable
memberikan kontribusi terhadap total contributed 43.91% to the Company's
2025. Perolehan kontrak ini menunjukkan demand and strong future revenue
pendapatan Perusahaan, yaitu sebesar total revenue, followed by Engineering,
permintaan yang berkelanjutan dan potential.
43,91%, diikuti oleh Rekayasa, Pengadaan Procurement & Construction (EPC) at
potensi pendapatan masa depan yang
& Konstruksi (EPC) sebesar 42,84% serta 42.84%, as well as Logistics & Support
kuat.
Jasa Logistik & Pendukung sebesar 3,71%. Services at 3.71%.
Selain dari itu, Petrosea secara proaktif Furthermore, Petrosea proactively
Pada tahun 2025, Perusahaan kembali in 2025, the Company again recorded
memperkuat fondasinya melalui strengthened its foundation through a
mencatatkan kinerja positif di mana positive performance, with revenue
serangkaian akuisisi yang mengubah series of acquisitions that transformed
pertumbuhan pendapatan dari lini bisnis growth from the EPC and Mining Services
lanskap bisnisnya. Langkah ini terlihat its business landscape. This was evident
EPC & Jasa Pertambangan meningkat. business line increasing. The Company also
jelas dari beberapa aksi korporasi in several corporate actions undertaken
Perusahaan juga sudah mencatatkan aliran recorded revenue from the offshore oil &
yang dilakukan sepanjang tahun throughout 2025, including the acquisition
pendapatan dari lini bisnis EPCI Migas gas EPCI business line of US$30.07 million.
2025, diantaranya akuisisi grup HBS of the HBS group in Papua New Guinea,
Lepas Pantai sebesar US$30,07 juta.
di Papua Nugini yang tidak hanya which not only propelled Petrosea into
membawa Petrosea memasuki sektor the gold and high-value mineral mining
Sementara itu, lini bisnis Jasa Logistik Meanwhile, the Logistics & Support
pertambangan emas dan mineral bernilai sector but also marked a new step in
& Pendukung mengalami penurunan Services business line experienced a
tinggi, tetapi juga menandai langkah the company's international business
pendapatan dikarenakan menurunnya decline in revenue due to reduced activity
baru dalam pengembangan bisnis development. Furthermore, the acquisition
aktivitas dan kegiatan operasionalnya. and operational activities.
internasional perusahaan. Selain dari of the Hafar group strengthened the
itu, pengambilalihan grup Hafar berhasil offshore oil and gas services segment,
memperkuat segmen layanan minyak offering more comprehensive services
dan gas lepas pantai (offshore), yang from upstream to downstream.
menawarkan jasa yang lebih komprehensif
dari hulu ke hilir.
Lebih lanjut, perusahaan memperkaya Furthermore, the company enhanced
kapabilitas tekniknya melalui akuisisi its engineering capabilities through the
mayoritas saham Scan-Bilt Pte. Ltd., acquisition of a majority stake in Scan-Bilt
sebuah perusahaan konstruksi dan teknik Pte. Ltd., a Singapore-based construction
sipil yang berbasis di Singapura. Integrasi and civil engineering company. The
Scan-Bilt secara substansial meningkatkan integration of Scan-Bilt substantially
kapabilitas Engineering, Procurement, and enhances Petrosea's Engineering,
Construction (EPC) Petrosea, terutama di Procurement, and Construction (EPC)
sektor konstruksi dan rekayasa civil yang capabilities, particularly in the construction
berfokus pada sektor minyak & gas dan and civil engineering sectors, focusing
pengelohan kimia. on the oil & gas and chemical processing
sectors.
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juta US$/ million US$
Jasa Pertambangan Mining Services
Pendapatan per Lini Bisnis
Revenue per Business Line Melalui grup HBS, Petrosea memperluas Through the HBS group, Petrosea is
usahanya dengan menghadirkan solusi expanding its business by providing
Deskripsi
Pertumbuhan/ berkelanjutan dalam bentuk layanan sustainable solutions in the form of
2025 2024 Growth
Description 2025-2024(%) jasa pertambangan khususnya untuk mining services, specifically for the
sektor komoditas emas. Ekspansi ini gold commodity sector. This expansion
Jasa Pertambangan
389,25 290,15 34,15%
juga mencakup pengembangan bisnis di also includes business development
Mining Services
bidang solusi alat berat yang komprehensif in comprehensive heavy equipment
termasuk distribusi peralatan, mesin, solutions, including the distribution of
Rekayasa, Pengadaan & Konstruksi
379,75 299,17 26,93%
dan suku cadang serta sektor properti. equipment, machinery, and spare parts, as
Engineering, Procurement & Construction
Perluasan jangkauan bisnis ini secara well as the property sector. This business
Jasa Logistik & Pendukung spesifik difokuskan di wilayah Papua Nugini expansion is specifically focused on Papua
30,07 34,63 (13,17%)
Logistics & Support Services
dan Australia. New Guinea and Australia.
EPCI Migas Lepas Pantai
32,87 - 100%
Offshore Oil & Gas EPCI Berbekal pengalaman lebih dari With over 54 years of experience, Petrosea
54 tahun, Petrosea tidak hanya memiliki not only possesses in-depth knowledge
Penjualan Batu bara
52,01 64,17 (18,93%) pengetahuan mendalam mengenai of the evolution of the Indonesian mining
Sale of Coal
evolusi industri pertambangan Indonesia, industry but has also adopted the latest
Lainnya tetapi juga telah mengadopsi teknologi technology to meet increasingly complex
2,51 2,69 (6,51%)
Others terkini untuk memenuhi ekspektasi customer expectations. The Company
pelanggan yang semakin kompleks. stands as an integrated pit-to-port
Perusahaan berdiri sebagai penyedia jasa mining services provider, supported by
pertambangan terintegrasi pit-to-port comprehensive technical capabilities.
yang didukung oleh berbagai kapabilitas
Pendapatan per Lini Bisnis (%)
teknis komprehensif.
Revenue per Business Line
Kapabilitas ini meliputi: These capabilities include:
• Jasa pertambangan tambang terbuka • Open pit mining services
5,87% 0,28%
Penjualan Batu bara Lainnya
• Konstruksi sipil dan infrastruktur, • Civil and infrastructure construction,
Sale of Coal Others termasuk jalan, bendungan tailing including roads, tailing dams, and site
dan fasilitas site facilities
3,39% • Layanan manajemen proyek • Mining project management
Jasa Logistik & Pendukung pertambangan, termasuk peralatan services, including equipment and
Logistics & Support 42,84% dan operator pemilik tambang serta operators from mine owners as well as
Services Rekayasa, Pengadaan
& Konstruksi subkontraktor subcontractors
Engineering, Procurement
& Construction
• Layanan konsultasi teknis dan studi • Technical and feasibility study
kelayakan consulting services
• Layanan perencanaan dan optimalisasi • Mine planning and optimization
tambang services
3,71% 43,91%
EPCI Migas Lepas Pantai Jasa Pertambangan
• Solusi Minerva Digital Platform • Minerva Digital Platform solution that
Offshore Oil & Gas EPCI Mining Services yang dapat diterapkan di operasional can be applied in mining operations
tambang
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Pada tahun 2025, Petrosea mencatat In 2025, Petrosea recorded operational Petrosea dikenal memiliki rekam jejak Petrosea is known for its reliable track
kinerja operasional sesuai yang performance in line with targets. In yang handal dalam menyediakan solusi record in providing integrated mining
ditargetkan. Pada lini bisnis Jasa its Mining Services business line, the pertambangan yang terintegrasi. solutions. This competitive advantage is
Pertambangan, Perusahaan mencatat Company recorded total overburden Keunggulan kompetitif ini didukung secara substantially supported by the Minerva
total pemindahan lapisan tanah penutup removal of 135.22 million barrels per cubic substansial oleh Minerva Digital Platform, Digital Platform, a technology ecosystem
sebesar 135,22 juta BCM dan produksi batu meter (BCM) and coal production of 19.18 sebuah ekosistem teknologi yang kaya rich in digital solutions. Minerva's features
bara sebesar 19,18 juta ton. million tons. akan solusi digital. Fitur-fitur Minerva ensure efficient mining operations.
memastikan operasional tambang berjalan
Adapun ekspansi project yang sedang Expansion projects currently underway in
efisien.
dikerjakan pada tahun 2025 di antaranya 2025 include:
adalah:
Berdasarkan pelaporan segmen, lini Based on segment reporting, the Mining
Kontrak Pertambangan Batu bara Coal Mining Contracts bisnis Jasa Pertambangan mencatatkan Services business line recorded a contract
1. Proyek Kideco Jaya Agung 1. Kideco Jaya Agung Project nilai kontrak mencapai US$3,96 miliar value of US$3.96 billion, equivalent to
2. Proyek Kartika Selabumi Mining 2. Kartika Selabumi Mining Project atau setara dengan Rp65,37 triliun yang Rp65.37 trillion, obtained from various
3. Proyek Indo Bara Pratama 3. Indo Bara Pratama Project diperoleh dari berbagai kontrak baru dan new contracts and existing projects.
4. Proyek Kedap Sayaaq 4. Kedap Sayaaq Project dari existing project. Total pendapatan Total revenue from this business line was
5. Proyek Pasir Bara Prima 5. Pasir Bara Prima Project dari lini bisnis ini sebesar US$441,27 juta US$441.27 million, with an operating profit
6. Proyek Global Bara Mandiri 6. Global Bara Mandiri Project dengan laba operasi sebesar US$25,84 of US$25.84 million in 2025.
7. Proyek Tamtama Perkasa 7. Tamtama Perkasa Project juta pada tahun 2025.
8. Proyek Borneo Bangun Banua 8. Borneo Bangun Banua Project
9. Proyek Barasentosa Lestari 9. Barasentosa Lestari Project
10. Proyek Bartim Coalindo 10. Bartim Coalindo Project
11. Proyek Bara Prima Mandiri 11. Bara Prima Mandiri Project
Kontrak Pertambangan Nikel Nickel Mining Contracts
1. Proyek Vale Indonesia 1. Vale Indonesia Project
2. Proyek Sumberdaya Arindo 2. Arindo Resources Project
Jasa Pertambangan Emas Gold Mining Services through
melalui grup HBS the HBS group
1. Proyek Harmony Gold 1. Harmony Gold Project
2. Proyek Newmont 2. Newmont Project
3. Proyek St. Barbara 3. St. Barbara Project
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Rekayasa, Pengadaan & Konstruksi Engineering, Procurement & Petrosea menyediakan jasa rekayasa, Petrosea provides engineering,
Construction pengadaan, konstruksi dan operasional, procurement, construction, and
termasuk: operational services, including:
Petrosea telah memiliki pengalaman yang Petrosea has extensive experience
ekstensif di seluruh wilayah Indonesia. throughout Indonesia. This success is • Technical due diligence • Technical due diligence
Keberhasilan ini didukung oleh hubungan supported by strong relationships with key • Conceptual to full bankable feasibility • Conceptual to full bankable
yang kuat dengan para pemangku stakeholders, such as the government, studies feasibility studies
kepentingan utama, seperti pemerintah, communities and consultants. • Front end engineering design • Front end engineering design
masyarakat dan konsultan. • Detail engineering design • Detail engineering design
• Project Management • Project Management
Petrosea secara berkelanjutan Petrosea continuously strengthens its
• Plant and equipment hire • Plant and equipment hire
memperkuat kapabilitas rekayasanya engineering capabilities to enhance the
• Procurement and logistics • Procurement and logistics
untuk meningkatkan proposisi nilai value proposition offered to clients. This
• Operation and maintenance services • Operation and maintenance services
yang ditawarkan kepada klien. Hal enables the Company to provide high-
• Construction • Construction
ini memungkinkan Perusahaan untuk quality and competitively priced solutions,
• Commissioning • Commissioning
memberikan solusi berkualitas tinggi dan from conceptual services and feasibility
harga yang bersaing, mulai dari layanan studies to Front-End Engineering Design
Dengan memberikan pelayanan terbaik, By providing the best service, Petrosea
konseptual, studi kelayakan, Front- (FEED), to full Engineering, Procurement,
Petrosea juga dapat menyediakan jasa can also provide accurate design and
End Engineering Design (FEED), hingga Construction/Management (EPC/M)
desain dan estimasi yang akurat, berfungsi estimation services, ensuring the scope
implementasi Engineering, Procurement, implementation, particularly for EPC
untuk memastikan ruang lingkup dan and budget of all projects align with
Construction/Management (EPC/M) mining projects.
anggaran semua proyek sejalan dengan customer needs and expectations.
secara penuh khususnya untuk proyek
kebutuhan dan ekspektasi pelanggan.
EPC pertambangan.
Adapun project yang sedang dikerjakan Projects currently underway in 2025
pada tahun 2025 di antaranya adalah: include:
1. Proyek Freeport Indonesia 1. Freeport Indonesia Project
2. Proyek JO Flour-Petrosea 2. JO Flour-Petrosea Project
3. Proyek Masmindo Dwi Area 3. Masmindo Dwi Area Project
4. Proyek Manyar Maju Refinery 4. Manyar Maju Refinery Project
5. Proyek BP Berau 5. BP Berau Project
6. Proyek Vale Indonesia 6. Vale Indonesia Project
7. Proyek Daya Bumindo Karunia 7. Daya Bumindo Karunia Project
Lini bisnis ini juga mengaplikasikan Minerva This business line also applies Minerva EPC
EPC sebagai inisiatif strategis Project as part of its strategic initiative, Project
Minerva (Mining and Engineering Advanced Minerva (Mining and Engineering Advanced
Analytics) dengan memanfaatkan sistem Analytics). This initiative utilizes a digital
digital platform yang dirancang untuk platform system designed to solve various
menyelesaikan berbagai permasalahan operational issues in EPC projects by
operasional di proyek-proyek EPC dengan adopting Industry 4.0 technology.
mengadopsi teknologi Industri 4.0.
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Berdasarkan pelaporan segmen, lini Based on segment reporting, the • Hafar Daya Samudera (HDS) • Hafar Daya Samudera (HDS)
bisnis Rekayasa, Pengadaan & Konstruksi Engineering, Procurement & Construction Mendukung aktivitas pengeboran Supporting offshore drilling and
mencatatkan nilai kontrak mencapai business line recorded a contract value dan produksi lepas pantai, grup Hafar production activities, the Hafar group
US$317,00 juta atau setara dengan of US$317.00 million or equivalent to menyediakan layanan pelayaran provides licensed shipping services
Rp5,23 triliun yang diperoleh dari berbagai Rp5.23 trillion obtained from various berlisensi dan pengoperasian crew and the operation of crew boats,
kontrak baru dan dari existing project. new contracts and existing projects. boat, coastal tug, material barge, coastal tugs, material barges, general
Total pendapatan dari lini bisnis ini sebesar Total revenue from this business line was general barge dan shallow water barges, and shallow water dredgers
US$379,75 juta dengan laba operasi US$379.75 million with an operating profit dredger melalui HDS through HDS
swebesar US$36,91 juta pada tahun 2025. of US$36.91 million in 2025.
• Hafar Capitol Nusantara (HCN) • Hafar Capitol Nusantara (HCN)
Melalui HCN yang dimiliki sepenuhnya Through HCN, wholly owned by HDS,
EPCI Migas Lepas Pantai Offshore Oil & Gas EPCI
oleh HDS, grup Hafar memberikan the Hafar group provides pipelaying
Petrosea gencar melakukan diversifikasi Petrosea is aggressively diversifying layanan pipelaying barge, anchor barge services, anchor handling tugs,
bisnis ke sektor non-batu bara melalui its business into non-coal sectors handling tugs dan pontoon barge and pontoon barges
integrasi grup Hafar. Langkah strategis through the integration of the Hafar
ini memperluas kapabilitasnya dengan group. This strategic move expands its
layanan EPCI (Engineering, Procurement, capabilities with integrated offshore EPCI
Construction, and Installation) lepas pantai (Engineering, Procurement, Construction,
terpadu, didukung oleh adopsi teknologi and Installation) services, supported by
mutakhir dan penguatan kompetensi the adoption of cutting-edge technology
teknis multidisiplin. Dengan cakupan and the strengthening of multidisciplinary
seluruh rantai nilai dari hulu ke hilir, Petrosea technical competencies. Covering
terus mendukung pengembangan potensi the entire value chain from upstream
industri minyak dan gas serta hilirisasi to downstream, Petrosea continues
mineral dan migas nasional. to support the development of the
potential of the oil and gas industry and
the downstream development of national
minerals and oil and gas.
Berikut kapabilitas yang dimiliki melalui The following capabilities are available
grup Hafar: through the Hafar group:
• Hafar Daya Konstruksi (HDK) • Hafar Daya Konstruksi (HDK)
Menyediakan layanan offshore Provides offshore pipelaying, subsea
pipelaying, subsea segment pipe segment pipe replacement, shore pull,
replacement, shore-pull, PLEM PLEM installation, calm buoy (SPM)
installation, calm Buoy (SPM) installation, platform riser repair/
installation, platform riser-repair/ replacement, and pre-trenching and
replacement dan pre-trenching & post-trenching services
post-trenching
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Adapun proyek yang sedang dikerjakan The projects currently underway in 2025 serta berbagai layanan logistik krusial other crucial logistics services such as
pada tahun 2025 di antaranya adalah: include: lainnya seperti penanganan suku spare parts handling, ship agency, waste
1. Proyek Freeport Indonesia 1. Freeport Indonesia Project cadang, agen kapal, manajemen limbah, management, bulk material management,
2. Proyek Petronas 2. Petronas Project pengelolaan material bulk, dan pelacakan and goods tracking.
3. Proyek Pertamina Hulu Energi 3. Pertamina Hulu Energi Southeast barang.
Southeast Sumatera Sumatra Project
4. Proyek Pertamina Hulu Energi 4. Pertamina Hulu Energi Northwest Java Petrosea mendiversifikasi portofolio Petrosea is diversifying its business
Northwest Java Project bisnisnya ke sektor infrastruktur melalui portfolio into the infrastructure sector
PT Petrosea Infrastruktur Nusantara through PT Petrosea Infrastruktur
Berdasarkan pelaporan segmen, lini bisnis Based on segment reporting, the Offshore
(PIN), yang menyediakan jasa konsultasi Nusantara (PIN), which provides
EPCI Migas Lepas Pantai mencatatkan nilai Oil & Gas EPCI business line recorded
manajemen dan infrastruktur. PIN management and infrastructure consulting
kontrak mencapai US$149 juta atau setara a contract value of US$149 million or
berfungsi sebagai sub-holding yang services. PIN serves as a sub-holding that
dengan Rp2,47 triliun yang diperoleh dari equivalent to Rp2.47 trillion obtained from
menaungi beberapa anak usaha yang houses several subsidiaries operating
berbagai kontrak baru dan dari existing various new contracts and from existing
bergerak di lintas sektor. Sektor-sektor ini across sectors. These sectors include
project. Total pendapatan dari lini bisnis projects. Total revenue from this business
mencakup pengangkutan, pergudangan, transportation, warehousing, scientific
ini sebesar US$32,87 juta dengan laba line was US$32.87million with an operating
layanan profesional ilmiah dan teknis, serta and technical professional services, and
operasi sebesar US$10,25 juta pada tahun profit of US$10.25 million in 2025.
perdagangan komoditas batu bara dan trading of coal and iron ore commodities.
2025.
bijih besi.
• Usaha Berlayar Lancar (UBL) • Usaha Berlayar Lancar (UBL)
Jasa Logistik & Pendukung Logistics & Support Services UBL yang dimiliki sebesar 30% oleh UBL which is 30% owned by PIN,
Petrosea mendukung industri minyak dan Petrosea supports the oil and gas industry PIN, menjalankan usaha di bidang engages in transportation and
gas bumi di Indonesia melalui Petrosea in Indonesia through its Petrosea Offshore pengangkutan dan pergudangan warehousing services sectors through
Offshore Supply Base (POSB) yang Supply Base (POSB), strategically located barang melalui kegiatan angkutan laut domestic port waterway shipping
berlokasi strategis di Sorong, Papua in Sorong, Southwest Papua. POSB perairan pelabuhan dalam negeri. activities.
Barat Daya. POSB menjamin seluruh klien ensures all clients receive cost-effective • Lintas Kelola Berlaba (LKB) • Lintas Kelola Berlaba (LKB)
menerima layanan berstandar internasional & international-standard services. LKB yang dimiliki sebesar 51% oleh LKB which is 51% owned by PIN,
& efektivitas biaya (cost-effectiveness). PIN, menjalankan usaha di bidang engages in mining services as well as
Layanan supply base management Petrosea's supply base management jasa pertambangan serta aktivitas professional, scientific and technical
Petrosea mengutamakan pada K3L services prioritize SHE (Safety, Health & profesional, ilmiah dan teknis. activities.
(Keselamatan, Kesehatan Kerja & Environment). This commitment ensures • Chandra Tirta Karian (CTK) • Chandra Tirta Karian (CTK)
Lingkungan). Komitmen ini memastikan the Company can provide safe and CTK yang dimiliki sebesar 35% oleh CTK which is 35% owned by PIN,
Perusahaan untuk dapat memberikan efficient services to support offshore oil PIN, menjalankan usaha di bidang jasa engages in financial services and
pelayanan secara aman dan efisien and gas production, development, and keuangan dan konsultasi manajemen. management consulting.
untuk mendukung aktivitas produksi, exploration activities in Indonesia.
pengembangan, dan eksplorasi minyak • Portus Bara Jaya (PBJ) • Portus Bara Jaya (PBJ)
& gas bumi offshore (lepas pantai) di PBJ yang dimiliki sebesar 50% oleh PBJ which is 50% owned by PIN,
Indonesia. PIN, menjalankan usaha di bidang jasa engages in general trading services
perdagangan umum serta aktivitas as well as professional, scientific &
Pelayanan supply base management Our supply base management services profesional, ilmiah & teknis. technical activities.
kami mencakup operasional dermaga, include dock operations, transportation
manajemen transportasi dan pelabuhan, and port management, and various
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Tinjauan Operasi Per Segmen Usaha
Operational Review Per Business Segment
• Maha Raja Mineral (MRM) • Maha Raja Mineral (MRM)
MRM yang dimiliki sebesar 40% oleh MRM which is 40% owned by PIN,
PIN, menjalankan usaha di bidang jasa engages in coal, nickel and iron
perdagangan komoditas batu bara, ore commodity trading services in
nikel dan bijih besi di Indonesia. Indonesia.
Langkah diversifikasi melalui PIN ini secara This diversification initiative through PIN
strategis memperkuat posisi Petrosea strategically strengthens Petrosea's
sebagai penyedia solusi terintegrasi yang position as an integrated solutions
mendukung pengembangan infrastruktur provider supporting broader national
nasional yang lebih luas. Dengan cakupan infrastructure development. With the
lintas sektor yang ditawarkan oleh cross-sector coverage offered by PIN
anak-anak usaha PIN, Petrosea siap subsidiaries, Petrosea is poised to create
menciptakan nilai tambah yang signifikan significant added value in the logistics,
dalam rantai pasok logistik, teknis, dan technical, and commodity supply chains,
komoditas, menegaskan komitmen underscoring the Company's commitment
Perusahaan terhadap pertumbuhan yang to comprehensive and sustainable growth.
komprehensif dan berkelanjutan.
Berdasarkan pelaporan segmen, lini bisnis Based on segment reporting, the Logistics,
Jasa Logistik, Infrastruktur dan Pendukung Infrastructure, and Oil & Gas Support
Kegiatan Minyak & Gas Bumi mencatatkan Services business line recorded a contract
nilai kontrak mencapai US$11,34 juta value of US$11.34 million, equivalent to
atau setara dengan Rp187,07 milliar yang Rp187,07 billion, obtained from various
diperoleh dari berbagai kontrak baru dan new contracts and existing projects.
dari existing project. Total pendapatan dari Total revenue from this business line was
lini bisnis ini sebesar US$30,07 juta dengan US$30.07 million, with an operating profit
laba operasi sebesar US$1,02 juta pada of US$1.02 million in 2025.
tahun 2025.
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Keunggulan Perusahaan & Strategi Bisnis
Corporate Excellence & Business Strategy
Corporate Excellence & Business Strategy
Strategi Bisnis 2025-2026 Business Strategy 2025-2026 Diversifikasi Portfolio Strategis Strategic Portfolio Diversification
Sebagai Perusahaan terdepan dalam As a leading Company in the mining and Petrosea secara aktif mendiversifikasi Petrosea is actively diversifying its project
sektor Pertambangan dan energi di energy sector in Indonesia, Petrosea portofolio proyeknya dengan merambah portfolio by expanding into mineral
Indonesia, Petrosea secara konsisten consistently targets sustainability ke sektor pertambangan mineral selain mining sectors beyond its existing ones.
menargetkan keberlanjutan dan and long-term growth. Through the yang sudah ada. Perusahaan ini juga The company is also exploring business
pertumbuhan jangka panjang. Melalui implementation of strategies that mengeksplorasi peluang bisnis di sektor opportunities in the oil, natural gas and
pelaksanaan strategi yang menekankan emphasize efficiency and innovation, minyak, gas alam dan infrastruktur. infrastructure sectors. This strategic move
pada efisiensi dan inovasi, Petrosea Petrosea is committed to providing Langkah strategis ini sejalan dengan aligns with current industry dynamics
bertekad untuk memberikan nilai tambah significant added value, not only to dinamika industri saat ini dan bertujuan and aims to build more diverse revenue
yang signifikan, tidak hanya bagi klien clients but also to all stakeholders. untuk membangun sumber pendapatan streams, ultimately strengthening
tetapi juga bagi seluruh pemangku This commitment is supported by five yang lebih beragam, yang pada akhirnya Petrosea's position in the global market.
kepentingan. Komitmen ini didukung key pillars that serve as the foundation akan memperkuat posisi Petrosea di pasar
oleh lima pilar utama yang menjadi for achieving the company's strategic global.
landasan bagi pencapaian tujuan strategis objectives.
Komitmen untuk Meningkatkan Commitment to Competency
perusahaan.
Kompetensi Enhancement
Efisiensi Operasional dan Peningkatan Operational Efficiency and Increasing Transformasi berkelanjutan di Petrosea Petrosea's ongoing transformation
Nilai bagi Pemangku Kepentingan Stakeholder Value meliputi upaya peningkatan kompetensi includes efforts to improve the
Petrosea bertekad untuk secara Petrosea is committed to continuously dan kapabilitas seluruh sumber daya competency and capabilities of all its
berkelanjutan meningkatkan efisiensi improving its operational efficiency to manusianya. Melalui program pendidikan, human resources. Through continuous
operasionalnya demi memberikan nilai provide optimal added value to clients pelatihan dan pengembangan inovasi yang education, training and innovation
tambah yang optimal kepada klien and stakeholders. By better managing berkesinambungan, Petrosea memastikan development programs, Petrosea ensures
dan pemangku kepentingan. Dengan resources and operational processes, the bahwa seluruh karyawan telah dibekali that all employees are equipped with
mengelola sumber daya dan proses Company strives to ensure a significant dengan keterampilan dan pengetahuan the skills and knowledge to face future
operasional dengan lebih baik, Perusahaan contribution to the Indonesian mining untuk menghadapi tantangan di masa challenges. This commitment not only
berusaha memastikan kontribusi signifikan sector. These efforts not only strengthen depan. Komitmen ini tidak hanya improves the quality of work but also
bagi sektor pertambangan Indonesia. Petrosea's competitiveness but also meningkatkan kualitas pekerjaan, tetapi fosters a superior corporate culture.
Upaya ini tidak hanya memperkuat daya generate a positive impact on the national juga menumbuhkan budaya perusahaan
saing Petrosea, tetapi juga menghasilkan economy. yang lebih unggul.
dampak positif bagi perekonomian
Menciptakan Keunggulan dalam Creating Excellence in Safety and Health
nasional.
Keselamatan dan Kesehatan
Peningkatan Penciptaan Nilai bagi Klien Increasing Value Creation for Clients Keselamatan dan keamanan adalah Safety and security are top priorities in all
Petrosea memprioritaskan hubungan yang Petrosea prioritizes strong relationships prioritas utama dalam seluruh operasi Petrosea operations. The company strives
erat dengan klien. Perusahaan berfokus with clients. The company focuses on Petrosea. Perusahaan ini berupaya to strengthen its Occupational Safety and
pada penguatan lini bisnis yang sudah strengthening existing business lines keras untuk memperkuat budaya K3 Health (K3) culture by implementing high
ada dan inovasi berkelanjutan untuk and continuous innovation to create (Keselamatan dan Kesehatan Kerja) standards with a target of zero accidents.
menciptakan nilai tambah yang lebih besar greater added value for both existing melalui penerapan standar tinggi Furthermore, Petrosea integrates ESG
bagi klien eksisting maupun klien baru. and new clients. Through an adaptive dengan target nol kecelakaan. Selain itu, (Environmental, Social and Governance)
Melalui pendekatan yang adaptif dan and responsive approach to their needs, Petrosea mengintegrasikan inisiatif ESG initiatives into every aspect of its
responsif terhadap kebutuhan mereka, Petrosea ensures business sustainability (Environmental, Social and Governance) operations. With a strong commitment
Petrosea menjamin keberlanjutan bisnis and customer satisfaction in every project di setiap aspek operasionalnya. Dengan to Good Corporate Governance
dan kepuasan pelanggan di setiap proyek it undertakes. komitmen yang kuat terhadap GCG (Good (GCG), Petrosea continues to ensure
yang dilaksanakan. Corporate Governance), Petrosea terus employee well-being and environmental
menjamin kesejahteraan karyawan dan sustainability.
kelestarian lingkungan.
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Corporate Excellence & Business Strategy Corporate Excellence & Business Strategy
Keunggulan Kompetitif 2025-2026 Competitive Advantages 2025 - 2026 dan rekayasa yang terintegrasi. Selain Furthermore, Petrosea is a pioneer in
itu, Petrosea juga menjadi pelopor utilizing digital innovation to improve
Portofolio Klien Yang Terdiversifikasi Diversified Client Portfolio
dalam pemanfaatan inovasi digital untuk operational efficiency, positioning it as a
Kekuatan utama Petrosea terletak pada Petrosea's core strength lies in its broad
meningkatkan efisiensi operasional, technology leader in the mining sector.
portofolio kliennya yang luas dan beragam, and diverse client portfolio, including
menempatkannya sebagai pemimpin
termasuk perusahaan-perusahaan leading blue-chip companies from
teknologi di sektor pertambangan.
blue-chip terkemuka dari berbagai various industries. This diversity not only
industri. Keberagaman ini tidak hanya demonstrates its solid market dominance Pemimpin dalam Operasi Digital yang Globally Recognized Leader in Digital
membuktikan dominasi pasar yang kokoh, but also highlights Petrosea's reliability Diakui Secara Global Operations
tetapi juga menyoroti keandalan dan and reputation for delivering large-scale Petrosea mendapatkan pengakuan Petrosea has earned global recognition
reputasi Petrosea dalam menyelesaikan and complex projects in the mining and global atas kemajuan digitalnya dengan for its digital advancements, receiving the
proyek-proyek skala besar dan rumit energy sectors. As a result, Petrosea is able menerima penghargaan sebagai World Economic Forum's "Lighthouse"
di sektor pertambangan dan energi. to maintain high competitiveness amidst "Lighthouse" dari World Economic Forum award for Industry 4.0 and digital
Dengan demikian, Petrosea mampu highly volatile and challenging markets. untuk Industri 4.0 dan aplikasi digital dalam applications in the mining sector. This
mempertahankan daya saing yang tinggi sektor pertambangan. Penghargaan ini award solidifies Petrosea's position as a
di tengah pasar yang sangat fluktuatif dan mengukuhkan posisi Petrosea sebagai pioneer in the use of digital technology
menantang. pelopor dalam penggunaan teknologi to improve productivity, safety and
digital untuk meningkatkan produktivitas, operational efficiency in the mining
Performa Keuangan yang Kuat dan Arus Strong Financial Performance and Stable
keselamatan dan efisiensi operasional industry.
Kas yang Stabil Cash Flow
dalam industri pertambangan.
Dengan kinerja keuangan solid yang With solid financial performance including
termasuk arus kas stabil dan neraca kuat, stable cash flow and a strong balance Jaringan Global dengan Penyedia Global Network with Technology
Petrosea memiliki fondasi yang diperlukan sheet, Petrosea has the necessary Teknologi Providers
untuk pertumbuhan berkelanjutan. foundation for sustainable growth. This Petrosea memiliki jaringan luas dengan Petrosea has an extensive network
Konsistensi finansial ini memungkinkan financial consistency enables the company berbagai Original Equipment Manufacturer with leading global Original Equipment
perusahaan untuk membiayai inovasi to finance technological innovation and (OEM) global terkemuka, yang memberikan Manufacturers (OEMs), providing direct
teknologi dan ekspansi pasar. Stabilitas market expansion. This financial stability akses langsung ke teknologi terbaru dan access to the latest technology and
finansial tersebut juga penting untuk is also crucial for maintaining Petrosea's memfasilitasi integrasi penuh di seluruh facilitating full integration across the
menjaga kredibilitas dan daya tarik credibility and attractiveness as a trusted rantai pasokan. Kolaborasi strategis ini supply chain. This strategic collaboration
Petrosea sebagai mitra tepercaya dalam partner in the implementation of major menjamin efisiensi biaya yang optimal ensures optimal cost efficiency and
pelaksanaan proyek-proyek besar. projects. dan peningkatan kualitas dalam setiap improved quality in every project.
proyek. Hal ini sangat mendukung posisi This significantly supports Petrosea's
Penguasaan Teknologi dan Keahlian yang Deep Technological Mastery and
Petrosea untuk terus berada di garis depan continued position at the forefront
Mendalam Expertise
inovasi dan pengelolaan sumber daya yang of innovation and superior resource
Dengan pengalaman lebih dari lima With more than five decades of
unggul. management.
dekade, Petrosea telah mengembangkan experience, Petrosea has developed
teknologi dan keahlian yang sangat critical technology and expertise in the Dukungan dari Perusahaan Induk Support from the Parent Company
penting di industri pertambangan, mining, engineering and construction Sebagai bagian dari grup Petrindo, As part of a Petrindo group, Petrosea
rekayasa dan konstruksi. Perusahaan industries. The Company is supported by Petrosea menerima dukungan strategis receives significant strategic support from
didukung oleh tim yang sangat kompeten a highly competent team across various signifikan dari perusahaan induknya. its parent company. This support facilitates
di berbagai bidang operasional, mulai operational areas, from exploration, Dukungan ini mempermudah akses access to funding and the acquisition
dari eksplorasi, geologi dan perencanaan geology and mine planning, to integrated pendanaan dan akuisi proyek-proyek of new projects. This advantage directly
tambang, hingga manajemen proyek project management and engineering.
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Corporate Excellence & Business Strategy Corporate Excellence & Business Strategy
baru. Keuntungan ini secara langsung strengthens Petrosea's capacity to handle
memperkuat kapasitas Petrosea untuk large-scale projects with a broader reach
menangani proyek-proyek berskala besar and ensures optimal results.
dengan jangkauan yang lebih luas dan
menjamin hasil yang optimal
Dukungan Keuangan dari Bank dan Financial Support from Banks and
Lembaga Keuangan Financial Institutions
Petrosea juga didukung oleh berbagai Petrosea is also supported by various
bank dan lembaga keuangan terkemuka, leading banks and financial institutions,
yang menjamin akses terhadap sumber which guarantee access to adequate
pendanaan yang memadai untuk funding sources to support expansion and
mendukung inisiatif ekspansi dan innovation initiatives. The availability of
inovasi. Ketersediaan sumber daya these financial resources enables Petrosea
keuangan ini memungkinkan Petrosea to effectively implement major projects
untuk secara efektif melaksanakan and invest in technology development and
proyek-proyek besar dan berinvestasi operational capability enhancements.
dalam pengembangan teknologi serta Sementara itu, di Indonesia, Kementerian Meanwhile, in Indonesia, the Ministry of
peningkatan kapabilitas operasional. ESDM menargetkan produksi batu bara Energy and Mineral Resources targets
nasional mencapai 735 juta ton pada national coal production to reach 735
Prospek Usaha 2025-2026 Business Prospects 2025 – 2026 tahun 2025 (naik dari 710 juta ton pada million tons by 2025 (up from 710 million
2024). Dari total tersebut, 240 juta ton tons in 2024). Of this total, 240 million
Perusahaan menilai bahwa prospek The Company assesses that the prospects dialokasikan untuk kebutuhan domestik tons are allocated for domestic needs
industri energi dan pertambangan di for the energy and mining industry in (Domestic Market Obligation) dan 495 (Domestic Market Obligation) and 495
Indonesia tetap menjanjikan dalam jangka Indonesia remain promising in the medium juta ton untuk ekspor. Hingga akhir tahun million tons for export. By the end of 2025,
menengah. Pandangan positif ini didukung term. This positive outlook is supported 2025, realisasi produksi telah mencapai production realization reached 790 million
oleh pertumbuhan permintaan energi by growing global energy demand and 790 juta ton, atau melebihi dari target yang tons or exceeded the predetermined
secara global serta kebijakan pemerintah government policies seeking to maintain ditentukan. target.
yang berupaya menjaga keberlanjutan the sustainability of domestic supply.
pasokan domestik. Mengingat prospek permintaan yang Given the expected strong demand
Permintaan Global yang solid Solid Global Demand diperkirakan tetap kuat hingga tahun 2026, outlook until 2026, the Company believes
Perusahaan meyakini industri batu bara the national coal industry has strong
Batu bara masih menjadi sumber energi Coal remains a highly competitive energy
nasional sangat prospektif dalam jangka prospects in the medium term, particularly
yang sangat kompetitif dan memegang source and plays a vital role in the global
menengah, terutama untuk segmen batu for the high-calorie thermal coal and
peranan vital dalam sistem kelistrikan electricity system, particularly in Asia and
bara termal berkalori tinggi dan batu bara metallurgical coal segments, which are
dunia, khususnya di Asia dan Asia Tenggara. Southeast Asia. The IEA estimates that
metalurgi yang vital bagi industri baja. vital for the steel industry.
IEA memperkirakan permintaan global global demand will reach approximately
akan mencapai sekitar 8,8 miliar ton pada 8.8 billion tons in 2025 and stabilize in Diversifikasi Produk dan Pasar Product and Market Diversification
tahun 2025 dan stabil di tahun 2026, 2026, driven by China and India. This figure Strategi ekspansi Perseroan ke batu bara The Company's expansion strategy into
didorong oleh Tiongkok dan India. Angka demonstrates the high global dependence metalurgi, mineral baru dan pembangkit metallurgical coal, new minerals and power
ini menunjukkan tingginya ketergantungan on coal, particularly for power generation listrik akan memperkuat posisinya sebagai generation will strengthen its position as
global pada batu bara, terutama untuk and the metals industry. pemain di sektor energi terintegrasi. a player in the integrated energy sector.
pembangkit listrik dan industri logam. Selain itu, jangkauan ekspor yang luas Furthermore, its extensive export reach
ke pasar seperti Filipina, Korea, Taiwan to markets such as the Philippines, Korea,
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dan India berfungsi sebagai penyangga, Taiwan and India serves as a buffer,
memberikan ketahanan terhadap gejolak providing resilience against global market
pasar global serta didukung oleh kebijakan volatility and supported by government
pemerintah. policies.
Dinamika Energi Global Global Energy Dynamics
Meskipun arah global adalah Despite the global trend toward
dekarbonisasi, batu bara tetap krusial decarbonization, coal remains crucial
sebagai energi transisi di banyak negara as a transitional energy source in many
berkembang. Penyesuaian kebijakan developing countries. Policy adjustments
beberapa negara terkait komitmen in several countries related to the Just
JETP (Just Energy Transition Partnership) Energy Transition Partnership (JETP)
mengindikasikan adanya pendekatan commitment indicate a more realistic
yang lebih realistis terhadap penggunaan approach to coal use in the medium
batu bara dalam jangka menengah. Dalam term. In this situation, the Company sees
situasi ini, Perusahaan melihat peluang an opportunity to actively engage in
untuk terlibat aktif dalam pengembangan the development of integrated energy
proyek energi terintegrasi, termasuk projects, including the construction of
pembangunan pembangkit listrik berbasis coal- and gas-based power plants, as well
batu bara dan gas, serta mengeksplorasi as exploring new and renewable energy
proyek energi baru dan terbarukan (EBT) di (NRE) projects in the future.
masa depan.
Petrosea senantiasa memperkuat posisi Petrosea consistently strengthens its
ESG dan Efisiensi Operasional ESG and Operational Efficiency tawarnya di sektor pertambangan bargaining position in the mining and
Perusahaan aktif mendukung agenda The Company actively supports the dan energi melalui pendekatan yang energy sectors through an integrated
transisi energi nasional melalui efisiensi national energy transition agenda through terintegrasi. Upaya ini dimulai dengan approach. This effort begins with
energi, penerapan teknologi ramah energy efficiency, the implementation optimalisasi jaringan luas yang telah optimizing the extensive network it has
lingkungan dan pengembangan lini of environmentally friendly technologies dibangun selama bertahun-tahun melalui built over years through solid relationships
bisnis di sektor energi terbarukan dan and the development of business lines hubungan solid dengan berbagai klien with various blue-chip clients.
pembangkit listrik. Komitmen ini dilengkapi in the renewable energy and power blue-chip.
dengan pengelolaan lingkungan dan generation sectors. This commitment is
keselamatan kerja yang ketat di seluruh complemented by strict environmental Petrosea tidak hanya sekadar Petrosea is not merely maintaining its
operasinya. Implementasi prinsip ESG and occupational safety management mempertahankan eksistensi, tetapi juga presence but also actively opening
(Environmental, Social and Governance) across its operations. The comprehensive secara aktif membuka pintu bagi peluang doors to new and more diverse business
secara menyeluruh ini diharapkan dapat implementation of ESG (Environmental, bisnis baru yang lebih beragam. Sejalan opportunities. In line with expanding these
memperkuat akses Perusahaan terhadap Social and Governance) principles is dengan perluasan peluang ini, Perusahaan opportunities, the Company recognizes
pendanaan hijau dan kemitraan global. expected to strengthen the Company's menyadari bahwa pertumbuhan hanya that growth can only be achieved through
access to green funding and global dapat dicapai melalui pemutakhiran technological advancement. Therefore,
partnerships. teknologi. Oleh karena itu, Petrosea Petrosea continues to drive innovation
terus mendorong inovasi dengan cara by collaborating on various strategic
berkolaborasi pada berbagai proyek projects with global partners. Through this
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strategis bersama mitra global. Melalui technological synergy, the Company is Melalui integrasi antara dukungan with the banking sector. Through the
sinergi teknologi tersebut, Perusahaan able to adopt industry best practices that finansial yang kuat, inovasi tanpa henti, integration of strong financial support,
mampu mengadopsi praktik terbaik not only improve operational efficiency but dan orientasi pada kebutuhan klien, relentless innovation, and a focus on
industri yang tidak hanya meningkatkan also ensure that every solution it delivers Petrosea terus melangkah maju. Pada client needs, Petrosea continues to move
efisiensi operasional, tetapi juga remains aligned with environmentally akhirnya, sinergi ini tidak hanya mendorong forward. Ultimately, this synergy not only
memastikan bahwa setiap solusi yang friendly principles. pertumbuhan perusahaan yang drives sustainable company growth but
dihadirkan tetap selaras dengan prinsip berkelanjutan, tetapi juga memberikan also delivers tangible positive impacts for
ramah lingkungan. dampak positif yang nyata bagi seluruh all stakeholders.
pemangku kepentingan.
Keberhasilan dalam aspek operasional This success in operational aspects
dan inovasi ini pada akhirnya bermuara and innovation ultimately leads to a Pencapaian Pemasaran di Lini Bisnis Marketing Achievements in the
pada penguatan reputasi Perusahaan. strengthened Company reputation. Jasa Pertambangan Mining Services Business Line
Dengan konsistensi pada kualitas With a consistent focus on quality and
Pada tahun 2025, Petrosea memperoleh in 2025, Petrosea secured the following
dan keberlanjutan, Petrosea berhasil sustainability, Petrosea has successfully
kontrak baru dan amandemen berikut ini: new contracts and amendments:
membangun kepercayaan pasar yang built deep market trust. This established
mendalam. Kredibilitas yang terbangun credibility further strengthens the Kontrak Pertambangan Batu bara : Coal Mining Contract:
inilah yang kemudian memperkokoh Company's branding and establishes
branding Perusahaan, sekaligus Petrosea as a reliable and trusted industry PT Bara Prima Mandiri PT Bara Prima Mandiri
menetapkan Petrosea sebagai salah leader for the future. • Pada tanggal 26 Februari 2025, • On 26 February 2025, the Company,
satu pemimpin industri yang andal dan Perusahaan, PT Niaga Jasa Dunia PT Niaga Jasa Dunia (NJD), and PT Bara
tepercaya di masa depan. (NJD), dan PT Bara Prima Mandiri (BPM) Prima Mandiri (BPM) signed a Mining
menandatangani Perjanjian Jasa Services Agreement. This agreement is
Petrosea senantiasa berkomitmen untuk Petrosea remains committed to Pertambangan. Perjanjian ini berlaku effective from 5 November 2024,
memperkuat lini bisnis utamanya melalui strengthening its core business lines efektif dari tanggal 5 November 2024 to 31 December 2032.
strategi penciptaan nilai yang progresif through progressive value creation sampai tanggal 31 Desember 2032.
bagi seluruh klien. Komitmen ini diwujudkan strategies for all clients. This commitment
melalui fokus yang tajam pada inovasi is realized through a keen focus on PT Barasentosa Lestari PT Barasentosa Lestari
dan penyampaian solusi teknis terbaik innovation and the delivery of best-in- • Pada tanggal 14 Juli 2025, Perusahaan • On 14 July 2025, the Company and
guna memastikan operasional yang lebih class technical solutions to ensure more dan PT Barasentosa Lestari (BSL) PT Barasentosa Lestari (BSL) signed a
efisien serta ramah lingkungan. Dengan efficient and environmentally friendly menandatangani Kontrak Pekerjaan Contract for Overburden Stripping and
meningkatnya efisiensi tersebut, Petrosea operations. With this increased efficiency, Jasa Pengupasan dan Pemindahan Removal Services. This agreement is
tidak hanya sekadar memberikan layanan, Petrosea goes beyond simply providing Lapisan Tanah Penutup. Perjanjian ini effective from 1 January 2025, to
tetapi juga mempererat ikatan kemitraan services, but also strengthens long-term berlaku efektif dimulai dari 1 Januari 31 December 2029.
jangka panjang yang berbasis pada partnerships based on mutual trust. 2025 sampai dengan 31 Desember
kepercayaan bersama. 2029
Lebih jauh lagi, pendekatan ini diperkuat Furthermore, this approach is
dengan pembangunan kemitraan strategis strengthened by building strategic
dan pemanfaatan jaringan luas, termasuk partnerships and leveraging an extensive
hubungan solid dengan sektor perbankan. network, including solid relationships
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Kontrak Pertambangan Nikel : Nickel Mining Contract: ini dimaksudkan untuk menambahkan add additional work to the Agreement.
tambahan lingkup pekerjaan di dalam On 1 August 2025, the Company and
PT Vale Indonesia Tbk (PTVI) PT Vale Indonesia Tbk (PTVI)
Perjanjian. Pada tanggal 01 Agustus PTFI signed Change Order No. 002.
• Pada tanggal 07 April 2025, Perusahan • On 7 April 2025, the Company and
2025, Perusahaan dan PTFI telah This Change Order extended the term
dan PT Vale Indonesia Tbk (PTVI) PT Vale Indonesia Tbk (PTVI) signed
menandatangani dokumen Change of the Agreement until 31 October
menandatangani Perjanjian Jasa a Mining Services Agreement. This
Order No. 002. Change order ini 2025
Pertambangan. Perjanjian ini berlaku agreement is effective from
dimaksudkan untuk memperpanjang
efektif dari tanggal 27 Desember 2024 27 December 2024, to 31 December
durasi Perjanjian hingga tanggal
sampai tanggal 31 Desember 2034. 2034.
31 Oktober 2025
• Pada tanggal 10 April 2025, • On 10 April 2025, the Company
Pencapaian Pemasaran di Lini Bisnis Marketing Achievements in the Perusahaan dan PTFI telah and PTFI signed a Batch Plant Vehicle
Rekayasa, Pengadaan & Konstruksi Engineering, Procurement & menandatangani perjanjian Batch Plant Maintenance Agreement
Construction Business Line Vehicle Maintenance
• Pada tanggal 7 Agustus 2025, • On 7 August 2025, the Company
Pada tahun 2025, Petrosea memperoleh in 2025, Petrosea secured the following Perusahaan dan PTFI telah and PTFI signed a SAG2 Construction
kontrak baru dan amandemen berikut ini: new contracts and amendments: menandatangani Perjanjian Konstruksi Management Agreement
Manajemen SAG2
PT Freeport Indonesia PT Freeport Indonesia
• Pada tanggal 20 Januari 2025, • On 20 January 2025, the Company and
Pencapaian Pemasaran di Lini Bisnis Jasa Marketing Achievements in the Logistics
Perusahaan dan PTFI telah PTFI signed a Construction Support
Logistik & Pendukung & Support Services Business Line
menandatangani Perjanjian Jasa Services Agreement for the Relocation
Pendukung Konstruksi untuk Relokasi of KPI Facilities at Portsite PT Saipem Indonesia PT Saipem Indonesia
Fasilitas KPI Di Portsite • Pada tanggal 4 Juli 2025, Perusahaan • On 4 July 2025, the Company and
dan PT Saipem Indonesia telah PT Saipem Indonesia signed a contract
• Pada tanggal 27 Januari 2025, • On 27 January 2025, the Company and
menandatangani kontrak untuk to provide a logistics base in Sorong
Perusahaan dan PT Freeport Indonesia PT Freeport Indonesia (PTFI) signed a
penyediaan basis logistik di Sorong for the UCC project, with a contract
(PTFI) telah menandatangani perjanjian General Services Agreement
untuk proyek UCC dengan masa period of 2.5 years until 31 January
General Services
kontrak selama 2,5 tahun sampai 2028, with an option to extend for
• Pada tanggal 1 Desember 2024, • On 1 December 2024, the Company dengan 31 Januari 2028, dengan opsi another 6 months after the contract
Perusahaan dan PTFI telah and PTFI signed a Structural, perpanjangan 6 bulan setelah durasi expires.
menandatangani Perjanjian Struktural, Mechanical, Piping, Electrical, and kontrak.
Mekanikal, Perpipaan, Elektrikal dan Instrumentation Agreement (“SMPEI”)
Instrumen (”SMPEI”) untuk Pabrik for the Ammonia Waste Processing PT Wira Insani PT Wira Insani
Pengolahan Limbah Ammonia. Pada Plant. On 22 May 2025, the Company
• Pada tanggal 17 Februari 2025, • On 17 February 2025, the Company
tanggal 22 Mei 2025, Perusahaan dan and PTFI signed Change Order No.
Perusahaan dan PT Wira Insani telah and PT Wira Insani signed a contract for
PTFI telah menandatangani dokumen 001. This Change Order is intended to
menandatangani kontrak untuk Jasa Shorebase Services in Sorong, with a
Change Order No. 001. Change order
Shorebase di Sorong dengan masa three-year contract term ending
kontrak selama 3 tahun sampai dengan 31 March 2028.
31 Maret 2028.
292 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 293
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Strategi Pemasaran
Marketing Strategy
Pencapaian Pemasaran Melalui Anak Marketing Achievements Through
Usaha Subsidiaries
Hafar Grup Hafar Group
Petrosea melalui anak usahanya, PT Hafar Petrosea, through its subsidiary, PT Hafar
Daya Konstruksi (HDK), terus mempertegas Daya Konstruksi (HDK), continues to
komitmennya dalam mendukung strengthen its commitment to supporting
akselerasi industri migas serta program the acceleration of the oil and gas industry
hilirisasi nasional. Langkah ekspansif ini and the national downstream program.
dibuktikan melalui perolehan kontrak This expansive move is demonstrated by
strategis dengan Petronas Carigali North the acquisition of a strategic contract
Madura II Ltd. Dalam konsorsium bersama with Petronas Carigali North Madura II Ltd.
PT Gunanusa Utama Fabricators, HDK In a consortium with PT Gunanusa Utama
dipercaya untuk menggarap proyek di Fabricators, HDK was entrusted with the
Wilayah Kerja North Madura II dengan project in the North Madura II Working Area,
porsi nilai mencapai US$9.500.000 valued at US$9,500,000 (approximately
(sekitar Rp156 miliar). Kemitraan yang Rp156 billion). This partnership, which
diresmikan pada 9 November 2024 ini was formalized on 9 November 2024, is
bukan sekadar pencapaian komersial, not merely a commercial achievement,
melainkan manifestasi peran Petrosea but a manifestation of Petrosea's role in
dalam memperkuat ketahanan energi dan strengthening energy security and mineral
hilirisasi minerba di Indonesia. and coal downstreaming in Indonesia.
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Kinerja Keuangan
Strategi Pemasaran
Marketing Strategy
Financial Performance
Scan-Bilt Pte. Ltd. Scan-Bilt Pte. Ltd. Analisis dan pembahasan manajemen The management analysis and discussion
Petrosea semakin mempertegas langkah Petrosea is further strengthening its di bawah ini dilakukan terhadap laporan below were made based on the
ekspansinya di kancah internasional. international expansion. Through its posisi keuangan, laporan laba (rugi) serta consolidated statement of financial
Melalui anak usahanya, Scan-Bilt Pte. Ltd., subsidiary, Scan-Bilt Pte. Ltd., the laporan arus kas konsolidasian untuk tahun position, profit (loss), and cash flows for
Perusahaan secara strategis telah menjalin company has strategically partnered with buku yang berakhir pada 31 Desember the fiscal year ending on 31 December
kemitraan dengan Aster Chemicals and Aster Chemicals and Energy Pte. Ltd. 2025 dan 2024, sesuai dengan Standar 2025, and 2024, by the Indonesian
Energy Pte. Ltd. (Aster) untuk menggarap (Aster) to work on a vital infrastructure Akuntansi Keuangan Indonesia yang telah Financial Accounting Standards, audited
proyek infrastruktur vital di Singapura. project in Singapore. The agreement diaudit oleh KAP Liana Ramon Xenia & by Liana Ramon Xenia & Rekan Public
Penandatanganan perjanjian ini mencakup covers Engineering, Procurement & Rekan. Accounting Firm.
layanan Engineering, Procurement Construction (EPC) services for civil works
dalam juta US$/ in million US$
& Construction (EPC) untuk lingkup at two strategic locations, namely Pulau
pekerjaan sipil di dua lokasi strategis, yaitu Bukom and Pulau Jurong.
Laporan Posisi Keuangan Konsolidasian
Pulau Bukom dan Pulau Jurong.
Consolidated Statements of Financial Positions
Tidak hanya berhenti pada pembangunan Scan-Bilt is not limited to physical Pertumbuhan
Keterangan
fisik, Scan-Bilt juga dipercaya memegang construction; it has also received a Description
2025 2024 Growth
2025-2024(%)
Letter of Award untuk layanan Integrated Letter of Award for Integrated Facilities
Facilities Management (IFM) di kedua Management (IFM) services at both Aset Lancar
558,88 356,20 56,90%
kompleks kimia tersebut. Dengan total chemical complexes. With a total contract Current Assets
nilai kontrak mencapai US$29,07 juta value of US$29.07 million (approximately Aset Tidak Lancar
1.024,00 511,07 100,37%
(sekitar Rp485,4 miliar) berdurasi 24 bulan, Rp485.4 billion) and a duration of Non-Current Assets
proyek ini menjadi bukti nyata kemampuan 24 months, this project demonstrates Jumlah Aset
1.582,88 867,27 82,51%
Petrosea dalam menghadirkan solusi Petrosea's ability to deliver integrated Total Assets
terintegrasi dan memperkuat jejak solutions and strengthen its operational Liabilitas Jangka Pendek
438,47 228,25 92,10%
operasionalnya di pasar energi regional. footprint in the regional energy market. Current Liabilities
Liabilitas Jangka Panjang
836,95 389,27 115,01%
Non-Current Liabilities
Jumlah Liabilitas
1.275,42 617,52 106,54%
Total Liabilities
Jumlah Ekuitas
307,45 249,75 23,11%
Total Equity
Jumlah Asset Total Assets
Per 31 Desember 2025, Perusahaan The Company’s total assets as of
memiliki jumlah aset sebesar US$1.582,88 31 December 2025, were US$1,582.88
juta, meningkat sebesar 82,51%% dari million, which is a 82.51%% increase from
tahun 2025 yaitu US$867.27 juta. Kenaikan US$867.27 million in 2025. This increase
ini terjadi karena peningkatan pada aset was due to an increase in both current and
lancar dan aset tidak lancar. non-current assets.
Aset Lancar Current Assets
Pada 2025, aset lancar Perusahaan in 2025, the Company’s current assets
tercatat sebesar US$558,88 juta, amounted to US$558.88 million, an
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Financial Performance Financial Performance
meningkat sebesar 56,90% dari tahun increase of 56.90% from ketiga, penerbitan utang obligasi dan third-party long term loan, bond and sukuk
2024 yaitu US$356,20 juta. Kenaikan ini US$356.20 million in 2024. This increase utang sukuk ijarah serta liabilitas pajak ijarah issuance as well as deferred tax
disebabkan oleh peningkatan pada aset was due to an increase in other financial tangguhan. liabilities.
keuangan lainnya, piutang usaha, aset assets, trade receivables, contract assets,
kontrak, serta pajak dibayar di muka. as well as prepaid taxes. Jumlah Ekuitas Total Equity
Perusahaan memiliki jumlah ekuitas The Company’s total equity in 2025 was
Aset Tidak Lancar Non-Current Assets
sebesar US$307,46 juta pada 2025, US$307.46 million, which is a 23.11%
Perusahaan mencatat perolehan aset tidak The Company acquired non-current assets meningkat sebesar 23,11% dari US$249,75 increase compared to the previous year’s
lancar sebesar US$1.024,00 juta pada worth US$1,024.00 million in 2025, which juta pada 2024 yang disebabkan oleh US$249.75 million. This increase was due
2025, meningkat sebesar 100,37%% dari is a 100.37%% increase from US$511.07 meningkatnya laba ditahan. to an increase in retained earnings.
US$511,07 juta pada tahun 2024. Hal ini million in 2024. This increase was due to an
disebabkan oleh peningkatan aset tetap & increase in property, plant, equipment &
dalam juta US$/ in million US$
aset tidak berwujud. increase in intangible assets.
Laporan Laba (Rugi) Konsolidasian dan Penghasilan Komprehensif Lain
Jumlah Liabilitas Total Liabilities
Consolidated Statements of Profit (Loss) and Other Comprehensive Income
Jumlah liabilitas Perusahaan per As of 31 December 2025, the Company’s
31 Desember 2025 meningkat sebesar total liabilities increased by 106.54% from Pertumbuhan/
Keterangan 2025 2024 Growth
106,54% dari US$617,52 juta pada 2024 US$617.52 million in 2024 to USD$1,275.42 Description 2025-2024 (%)
menjadi US$1.275,42 juta. Kenaikan ini million in 2025. This increase was due to an
disebabkan oleh peningkatan pada increase in both short-term liabilities and Pendapatan
886,46 690,81 28,32%
liabilitas jangka pendek dan liabilitas long-term liabilities. Revenues
jangka panjang.
Beban Usaha Langsung
(774,23) (600,52) 28,93%
Direct Costs
Liabilitas Jangka Pendek Current Liabilities
Laba Bruto
Perusahaan mencatat liabilitas jangka in 2025, the Company recorded 112,23 90,29 24,30%
Gross Profit
pendek sebesar US$438,47 juta pada short-term liabilities of US$438.47 million,
2025, meningkat sebesar 92,10% dari which is a 92.10% increase compared to Laba Sebelum Pajak Penghasilan
39,28 7,87 399,11%
US$228,25 juta pada 2024. Peningkatan the previous year’s US$228.25 million. This Profit Before Income Tax
ini disebabkan oleh peningkatan dari utang increase was primarily due to a increase in
usaha pihak ketiga, serta pinjaman jangka third-party trade debt and long-term loan Laba Bersih Tahun Berjalan
35,01 9,95 251,75%
Net Profit for the Year
panjang pihak ketiga yang jatuh tempo third parties that matured in one year.
dalam waktu satu tahun. Laba yang Dapat Diatribusikan kepada Pemilik Entitas Induk
28,81 9,70 197,02%
Profit Attributable to Owners of the Company
Liabilitas Jangka Panjang Long-Term Liabilities
Jumlah Penghasilan Komprehensif Tahun Berjalan
Liabilitas jangka panjang Perusahaan The Company’s long-term liabilities 29,85 8,91 234,87%
Total Comprehensive Income for the Year
tercatat sebesar US$836,95 juta pada were recorded at US$836.95 million
2025, meningkat signifikan sebesar in 2025, which is a significant increase Laba per Saham Dasar
0,0029 0,0010* 190,00%
Basic Earnings per Share
115,01% dari US$389,27 juta pada 2024. of 115.01% compared to the previous
Kenaikan ini yang disebabkan oleh adanya year’s US$389.27 million. This increase
Keterangan / Notes:
tambahan pinjaman jangka panjang pihak was primarily due to an additional of * Saham beredar yang disesuaikan setelah pemecahan saham / Adjusted outstanding share after stock split
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Pendapatan Revenues Laba yang Dapat Diatribusikan kepada Profit Attributable to Owners of the
Pemilik Entitas Induk Company
Perusahaan membukukan pendapatan The Company’s revenue at the end of 2025
sebesar US$886,46 juta pada akhir was US$886.46 million, which is 28.32%% Pada 2025, Perusahaan memperoleh laba in 2025, the Company earned profit
2025, meningkat sebesar 28,32%% dari increase than the previous year’s revenue yang dapat diatribusikan kepada pemilik attributable to owners of the company of
US$690,81 juta pada 2024. Peningkatan of US$690.81 million. This increase was entitas induk sebesar US$28,81 juta, naik US$28.81 million, increased by 197.02%
ini disebabkan oleh kenaikan pendapatan due to an increase in revenue in the Mining 197,02% dari US$9,70 juta pada 2024. from US$9.70 million in 2024.
di lini bisnis Jasa Pertambangan dari Services business line from US$290.15
US$290,15 juta menjadi US$394,32 juta, million to US$394.32 million or increase of Jumlah Penghasilan Komprehensif Tahun Total Comprehensive Income for the Year
atau meningkat sebesar 35,90%, lini 35.90%, EPC business line from US$299.17 Berjalan
bisnis EPC dari US$$299,17 juta menjadi million to US$379.29 million or increase of
Pada 2025, jumlah penghasilan in 2025, the total comprehensive
US$379,29 juta, atau meningkat sebesar 26.78%, and the addition of new business
komprehensif tahun berjalan sebesar income for the year was US$29.85 million,
26,78%, dan penambahan lini bisnis baru, line, Offshore Oil & Gas EPCI at
US$29,85 juta naik 234,87% dari increased by 234.87% from US$8.91 million
EPCI Migas Lepas Pantai sebesar US$37.84 million.
US$8,91 juta pada 2024. in 2024.
US$37,84 juta.
Arus Kas Diperoleh dari Aktivitas Operasi Cash Flows Provided by Operating
Beban Langsung Direct Cost
Activities
Pada 2025, beban pokok pendapatan Driect Costs in 2025 was recorded at
Pada 2025, arus kas diperoleh dari aktivitas in 2025, cash flow provided by operating
tercatat sebesar US$774,23 juta, US$774.23 million, which is a 28.93%%
operasi tercatat sebesar US$48,15 juta, activities was recorded at US$48.15
meningkat sebesar 28,93%% dari increase from US$600.52 million in 2024.
naik sebesar 72,38%% dari US$27,94 juta million, increased by 72,38% from
US$600,52 juta pada 2024. Peningkatan This increase was caused by a in sales
pada 2024. Peningkatan aktivitas operasi US$27.94 million in 2024. This increased in
ini disebabkan oleh penambahan pada quantity compared to the previous year
ini terutama diperoleh dari meningkatnya operating activities was mainly contributed
subkontraktor, depresiasi, amortisasi, as well as subcontractor, depreciation,
penerimaan kas dari pelanggan dan by higher in cash received from customers
serta adanya penambahan pada operasi amortization as well as increased in cost
turunnya pembayaran kas kepada and lower cash paid to suppliers.
alat berat dan peralatan seiring ada and operations of plant and equipment in
pemasok di 2025.
tambahan kontrak-kontrak baru pada line with additional new contract in 2025.
tahun 2025.
Laporan Arus Kas Konsolidasian
Laba Bruto Gross Profit Consolidated Statement of Cash Flows
Laba bruto yang dihasilkan Perusahaan The Company’s gross profit increased by Keterangan
Pertumbuhan/
2025 2024 Growth
meningkat sebesar 24,30% dari US$90,29 24.30%, from US$90.29 million in 2024 Description 2025-2024(%)
juta pada 2024 menjadi US$112,23 juta to US$112.23 million in 2025. This increase
Arus Kas Diperoleh dari Aktivitas Operasi
pada 2025. Kenaikan ini sejalan dengan is in line with the Company's increasing 48,15 27,94 72,38%
Cash Flow Provided by Operating Activities
meningkatnya pendapatan Perusahaan. revenue.
Arus Kas Digunakan untuk Aktivitas Investasi
(495,02) (129,47) 282,36%
Cash Flow Used in Investing Activities
Laba Bersih Tahun Berjalan Net Income for the Year
Arus Kas Diperoleh dari Aktivitas Pendanaan
407,65 146,15 178,92%
Perusahaan meraih laba bersih tahun in 2025, the Company achieved a profit Cash Flow Provided by Financing Activities
berjalan sebesar US$35,01 juta pada 2025, for the year of US$35.01 million, which Kas dan Bank Awal Tahun
114,92 72,99 57,45%
meningkat sebesar 251,75% dari US$9,95 is increase of 251.75% from US$9.95 Cash and Bank at the Beginning of the Year
juta pada 2024. Peningkatan ini diperoleh million in 2024. This increase contributed
Pengaruh Perubahan Kurs Vakuta Asing atas Kas dan Setara Kas
signifikan dari pembelian anak perusahaan significantly by bargain of purchase arising (3,67) (2,69) 36,49%
Effect ff Changes in Foreign Exchange Rate on Cash and Cash Equivalent
dengan diskon pada tahun 2025. from the acquisition in 2025.
Kas dan Bank Akhir Tahun
72,03 114,92 (37,32%)
Cash and Bank at the End of the Year
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Kemampuan Bayar Utang Solvency
Kemampuan Perusahaan dalam memenuhi The Company’s ability to pay service debt
kewajiban dalam membayar utang is handled with liquidity risk management,
dilakukan melalui manajemen risiko capital management and effective liability
likuiditas, manajemen permodalan serta management initiative. in 2025, the
inisiatif liability management yang efektif. Company was able to maintain liquidity
Pada tahun 2025, Perusahaan dapat ratio and solvency ratio The liquidity ratio
menjaga rasio likuiditas dan rasio. Rasio used by the Company is the cash ratio and
likuiditas yang dipergunakan Perusahaan current ratio, which can be seen in the table
adalah rasio kas dan rasio lancar, yang below:
dapat dilihat pada tabel di bawah ini:
Rasio Likuiditas
Liquidity Ratios
Keterangan Satuan
2025 2024
Description Unit
Rasio Kas Kali
0,77 1,24
Cash Ratio Times
Rasio Lancar Kali
1,27 1,56
Current Ratio Times
Arus Kas Digunakan untuk Aktivitas Cash Flows Used in Investing Activities
Investasi
Arus kas digunakan untuk aktivitas investasi Cash flow used for investment activities in
pada 2025 tercatat sebesar US$495,02 2025 was recorded at US$495.02 million, Rasio solvabilitas yang dipergunakan The solvency ratios used by the Company
juta, meningkat sebesar 282,36%% dari increased by 282.36%% from US$129.47 Perusahaan adalah rasio liabilitas terhadap are debt to equity ratio and debt to assets
US$129,47 juta pada 2024. Peningkatan ini million in 2024. This increase was due to ekuitas dan rasio liabilitas terhadap aset, ratio, which are presented in the table
disebabkan oleh adanya pembelian aset the increased of Acquisitions of property, yang dapat dilihat pada tabel di bawah ini: below:
tetap dan akuisisi entitas anak. plant and equipment as well as acquisition
of subsidiaries.
Rasio Solvabilitas
Solvability Ratios
Arus Kas Diperoleh dari Aktivitas Cash Flows from Financing Activities
Pendanaan
Keterangan Satuan
2025 2024
Pada 2025, arus kas diperoleh dari aktivitas In 2025, cash flow obtained from financing Description Unit
pendanaan tercatat sebesar US$407,65 activities was recorded at US$407.65
Rasio Liabilitas teradap Ekuitas Kali
juta, meningkat sebesar 178,92% dari million, an increase of 178.92% from Liability to Equity Ratio Times
4,15 2,47
US$146,15 juta pada 2024. Peningkatan US$146.15 million in 2024. This increase
ini disebabkan oleh karena penerimaan was due to proceeds from long-term loan Rasio Liabilitas teradap Jumlah Aset Kali
0,81 0,71
Liability to Asset Ratio Times
Penerimaan dari pinjaman jangka panjang from third parties as well as proceeds from
dari pihak ketiga serta penerimaan sale and lease back.
transaksi jual dan sewa balik.
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Peningkatan rasio-rasio leverage Increase in leverage ratios continues to Tingkat Kolektibilitas Piutang Usaha Collectibility of Receivables
tersebut tetap diimbangi oleh kondisi be offset by the Company’s financial
Petrosea memperhitungkan tingkat Petrosea calculates the collectability of
keuangan Perusahaan yang mencerminkan condition, which reflects its ability to meet
kolektibilitas piutang dengan receivables by comparing average trade
kemampuan untuk memenuhi seluruh all financial obligations. This is supported
perbandingan antara rata-rata piutang receivables and revenues. Furthermore,
kewajiban keuangannya. Hal ini didukung by a sufficient asset base and prudent
usaha dengan pendapatan. Di samping itu, Petrosea also calculates the collectability
oleh basis aset yang memadai serta capital structure management, enabling
Perusahaan juga memperhitungkan tingkat of debts by comparing trade payables with
pengelolaan struktur permodalan yang the Company to maintain its capacity to
kolektibilitas utang dengan perbandingan direct operational costs.
prudent, sehingga Perusahaan tetap create long-term value for shareholders.
antara utang usaha dengan beban usaha
memiliki kapasitas untuk menciptakan
langsung.
nilai tambah bagi pemegang saham dalam
jangka panjang.
Perusahaan terus menjaga modal kerja The Company safeguards its working
dengan memantau tingkat kolektibilitas capital by monitoring the receivables and
piutang dan utang. Pada tahun 2025, payables collectability rates. in 2025,
Perusahaan menjaga rata-rata periode the Company maintained the average
penagihan piutang usaha pada 90 hari, receivables collection period at 90 days,
meskipun ada pencatatan piutang dari although there were receivables records
proyek baru yang sedang berjalan baik dari from new ongoing projects from related
pihak berelasi maupun dari pihak ketiga. parties dan third parties.
Rata-rata Periode Penagihan Piutang Usaha
Average Receivables Collection Period
Keterangan Satuan
2025 2024
Description Unit
Rata-rata Periode Penagihan Piutang Hari
90 84
Average Collection Account Receivable Period Days
Pada tahun 2025, tingkat rata-rata in 2025, the Company’s average payment
pembayaran utang usaha Perusahaan period is 94 days.
adalah 94 hari.
Rata-rata Periode Utang Usaha
Average Payables Payment Period
Keterangan Satuan
2025 2024
Description Unit
Rata-rata Periode Utang Usaha Hari
94 79
Average Payable Payment Period Days
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Struktur Modal Capital Structure Ikatan Material terkait Investasi Barang Ikatan Material terkait Investasi Barang
Modal Modal
Perusahaan mengelola permodalannya The Company manages its capital to
untuk memastikan keberlangsungan usaha ensure future business sustainability while Pada akhir tahun 2025, Perusahaan tidak By the end of 2025, the Company did
ke depannya, di samping memaksimalkan maximizing returns to shareholders through memiliki ikatan material untuk investasi not have any material commitments for
pengembalian kepada pemegang saham the optimization of debt and equity barang modal. investments in capital goods.
melalui optimalisasi saldo liabilitas dan balance. The Company’s capital structure
ekuitas. Struktur permodalan Perusahaan consists of equities and includes bank Informasi Material terkait Investasi, Material Information on Investment,
terdiri dari ekuitas dan termasuk utang loans and lease liabilities from third parties, Ekspansi, Divestasi, Peleburan Usaha, Expansion, Divestment, Business
bank serta liabilitas sewa dari pihak ketiga both long-term and short-term. Akuisisi, Restrukturisasi Utang/ Modal Combination, Acquisition, and Debt/
baik secara jangka pendek dan panjang. Capital Restructuring
Pada tahun 2025, Perusahaan melakukan in 2025, the Company conduct corporate
aksi korporasi berupa investasi, ekspansi, actions in the form of investments,
Struktur Modal restrukturisasi anak perusahaan, akuisisi expansions, restructuring of subsidiaries,
Capital Structure
dan restrukturisasi modal. acquisitions and capital restructuration.
Keterangan Satuan
2025 2024
Description Unit
Jumlah Liabilitas
Rincian Belanja Modal
Total Liabilities 1.275,42 617,52
Juta US$ Capital expenditure Details
Million US$
Jumlah Ekuitas Keterangan Sumber Dana
307,46 249,75 2025 2024
Total Equity Description Source of Funds
Belanja modal untuk penambahan Leasing keuangan, pinjaman jangka ±86,86% ±83,44%
kapasitas armada dalam panjang pihak ketiga & pihak berelasi
Investasi Barang Modal Capital Goods Investment meningkatkan kebutuhan Financial lease, long-term debts of third
operasional parties & related parties
Perusahaan mengelola permodalannya The Company conducts capital goods Capital expenditure for additional
untuk memastikan keberlangsungan investment to enhance operational fleet in order to increase
usaha ke depannya, di samping capacity while maintaining investment operational productivity
memaksimalkan pengembalian kepada risks. Both directly affect Petrosea’s
pemegang saham melalui optimalisasi reputation, therefore Management Belanja modal untuk penggantian Leasing keuangan, pinjaman jangka ±8,12% ±2,48%
saldo liabilitas dan ekuitas. Strategi balances the realization of capital goods (refurbish) armada dalam panjang pihak ketiga & pihak berelasi
meningkatkan kinerja operasional Financial lease, long-term debts of third
permodalan Petrosea tetap tidak investment and risk protection measures.
Capital expenditure for parties & related parties
berubah dari tahun sebelumnya. Struktur The balance is adjusted every year towards replacement (refurbish) in order to
permodalan Perusahaan terdiri dari contractual obligations and capital boost operational performances
ekuitas dan termasuk utang bank serta structure policy. in 2025, the Company
liabilitas sewa dari pihak ketiga baik secara recorded acquisitions of property, plant
Belanja modal untuk komponen Leasing keuangan, pinjaman jangka ±5,02% ±14,08%
jangka pendek dan panjang. Pada 2025, and equipment of US$415,09 million, an armada dalam menjaga kinerja panjang pihak ketiga & pihak berelasi
Perusahaan mencatatkan pembelian aset increase from 2024 of US$117.63 million. operasional Financial lease, long-term debts of third
Capital expenditure for parties & related parties
tetap sebesar US$415,09 juta meningkat component in order to maintain
dari tahun 2024 sebesar US$117,63 juta. operational performances
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Kinerja Keuangan Kinerja Keuangan
Financial Performance Financial Performance
Akusisi : Acquisition: Transaksi Benturan Kepentingan Transaksi Benturan Kepentingan
• Perusahaan mengakuisisi kepemilikan • The Company acquired a shareholding Pada tahun 2025, Perusahaan tidak in 2025, the Company did not conduct
saham di grup Hafar, sebuah grup in the Hafar group, an Indonesian- melakukan transaksi benturan kepentingan any conflict of interest transactions
perusahaan yang berkedudukan based group of companies engaged sebagaimana ditentukan dalam as stipulated in the Financial Services
di Indonesia dan bergerak di in Engineering, Procurement, Peraturan Otoritas Jasa Keuangan Authority Regulation No. 42/
bidang Engineering, Procurement, Construction & Installation (EPCI) No. 42/POJK.04/2020 tentang POJK.04/2020 concerning Affiliate
Construction & Installation (EPCI) and shipping services to support the Transaksi Afiliasi dan Transaksi Benturan Transactions and Conflict of Interest
serta layanan pelayaran untuk offshore oil and gas industry. In this Kepentingan. Perusahaan terus mengikuti Transactions. The Company continues to
mendukung industri minyak & gas acquisition, Petrosea acquired a 51% dan memonitor peraturan-peraturan follow and monitor the latest regulations
bumi lepas pantai. Pada akuisisi ini, stake through PT Petrosea Engineering terbaru di pasar modal khususnya yang in the capital market, especially those
Petrosea mengakuisisi kepemilikan Procurement Construction terkait tata kelola. Perusahaan memiliki related to governance. The Company
saham sebesar 51% melalui prosedur yang memadai untuk memastikan has adequate procedures to ensure that
PT Petrosea Engineering Procurement bahwa Transaksi Afiliasi dilaksanakan Affiliate Transactions are carried out in
Construction sesuai dengan praktik bisnis yang berlaku accordance with generally accepted
umum sesuai dengan peraturan POJK 42/ business practices in accordance with
• Pada tanggal 31 Oktober 2025, • On 31 October 2025, Petrosea
POJK.04/2020 tentang Transaksi Afiliasi POJK Regulation 42/POJK.04/2020
Petrosea menyelesaikan proses completed the acquisition of all
dan Transaksi Benturan Kepentingan. concerning Affiliate Transactions and
akuisisi seluruh saham HBS (PNG) shares of HBS (PNG) Limited and
Conflict of Interest Transactions.
Limited & anak usahanya (grup HBS). its subsidiaries (HBS group). The
Sebelumnya, proses pengambilalihan HBS group acquisition process was
grup HBS telah melalui proses uji tuntas preceded by a due diligence process
dan penandatanganan perjanjian jual and signing of a conditional sale and
beli bersyarat pada 1 Agustus 2025. purchase agreement on 1 August 2025
• Perusahaan melalui anak usahanya, • The Company, through its subsidiary,
yaitu Petrosea Services Solutions Petrosea Services Solutions Ltd. has
Ltd., telah menyelesaikan proses completed the acquisition of 60%
pengambilalihan 60% saham of the shares of Scan-Bilt Pte. Ltd.
Scan-Bilt Pte. Ltd. (SBPL) dengan (SBPL) by signing a share purchase
menandatangani perjanjian jual beli agreement with SBPL's shareholder,
saham dengan pemegang saham TCAL Engineering Pte. Ltd.
SBPL, yaitu TCAL Engineering Pte. Ltd.
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Kinerja Keuangan Kinerja Keuangan
Financial Performance Financial Performance
2025 Targets & Realizations
Transaksi-transaksi dengan Related Party Transactions Petrosea menutup tahun 2025 Petrosea closed 2025 with solid
Pihak-Pihak Berelas dengan kinerja operasional yang solid, operational performance, as reflected
sebagaimana tercermin dari tercapainya in the achievement of the Company’s
Pada tahun 2025, Perusahaan tidak in 2025, the Company did not conduct
target Rencana Kerja dan Anggaran Annual Work Plan and Budget (RKAT)
melakukan transaksi afiliasi sesuai dengan any affiliated transactions in accordance
Tahunan (RKAT) Perusahaan. Pencapaian targets. This achievement was supported
peraturan Otoritas Jasa Keuangan (OJK) with the Financial Services Authority
ini didukung oleh langkah strategis by the Company’s strategic initiatives to
yang mengatur mengenai prosedur (OJK) regulations governing affiliated
Perusahaan dalam mengamankan secure several new contracts in the Mining
transaksi afiliasi yang mencakup penilaian, transaction procedures that include
sejumlah kontrak baru pada lini bisnis Jasa Services segment, contract extensions
keterbukaan informasi, serta pelaporan assessment, information disclosure, and
Pertambangan, perpanjangan kontrak dari across various business lines, as well as
kepada OJK. Direksi memastikan bahwa reporting to OJK. The Board of Directors
berbagai lini bisnis, serta akuisisi beberapa the acquisition of several companies that
prinsip fair dan arm’s-length selalu ensures that the fair and arm’s-length
entitas usaha yang semakin memperkuat further strengthened the Company’s
dilaksanakan, dan Dewan Komisaris principles are always implemented, and
posisi Perusahaan di sektor terkait. position in the sector.
dan Komite Audit Risk & Compliance the Board of Commissioners and the Risk
selalu mengadakan pemeriksaan & Compliance Audit Committee always
Kombinasi antara ekspansi pasar dan The combination of market expansion
terkait untuk memastikan prosedur conduct related inspections to ensure
keberhasilan mempertahankan hubungan and the successful retention of long-term
transaksi dijalankan sesuai Peraturan OJK that transaction procedures are carried
jangka panjang dengan pelanggan clients demonstrates the resilience of
No. 42/POJK.04/2020. out in accordance with OJK Regulation
tersebut menunjukkan ketangguhan model Petrosea’s business model in maintaining
No. 42/POJK.04/2020.
bisnis Petrosea dalam menjaga kualitas service quality and competitiveness amid
layanan serta mempertahankan daya saing evolving industry dynamics.
Petrosea melakukan transaksi berelasi Petrosea conducted related transactions
di tengah dinamika industri yang terus
secara rutin, berulang dan berkelanjutan routinely, repeatedly and continuously
berkembang.
dalam rangka menghasilkan pendapatan in order to generate business revenues
usaha melalui penyediaan berbagai jasa through the provision of various mining
Pada Desember 2025, Petrosea As of December 2025, Petrosea recorded
pertambangan dan EPC. Rincian dari and EPC services. Details of related
mencatatkan nilai backlog sebesar a backlog of US$4.44 billion, increasing
transaksi berelasi selama tahun 2025 transactions during 2025 are presented
US$4,44 miliar, meningkat dari US$2,89 from US$2.89 billion in December
tersebut disajikan dalam catatan 40 atas in note 40 to the consolidated financial
miliar pada Desember 2024. Peningkatan 2024. This growth in backlog provides
laporan keuangan konsolidasian pada statements on pages 123 and are an
nilai backlog ini memberikan visibilitas stronger revenue visibility and supports
halaman 123 dan merupakan bagian yang integral part of this Annual Report.
pendapatan yang lebih kuat serta the sustainability of the Company’s
tidak terpisahkan dari Laporan Tahunan ini.
mendukung keberlanjutan kinerja operational performance in the coming
operasional Perusahaan pada periode years.
Sebagai salah satu inisiatif untuk terus As one of the initiatives to continue
mendatang.
memperkuat pelaksanaan praktik-praktif to strengthen the implementation of
tata kelola korporasi dan sistem corporate corporate governance practices and
governance yang mengadopsi pilar-pilar corporate governance systems that
Pendapatan & Laba Bersih 2025 Revenue & Net Profit 2025 Compared
GCG, Perusahaan terus memperkuat adopt the pillars of GCG, the Company
Dibandingkan 2024 to 2024
komitmennya terhadap pelaksanaa GCG continues to strengthen its commitment
di mana Perusahaan telah menyelesaikan to implementing GCG where the Company Sepanjang tahun 2025, Petrosea Throughout 2025, Petrosea recorded
prosedur baru dan melakukan has completed new procedures and mencatatkan total pendapatan sebesar total revenue of US$886.46 million,
pemutakhiran terhadap beberapa piagam updated several manual charters and US$886,46 juta, meningkat 28,32% representing an increase of 28.32%
manual serta kebijakan terkait corporate policies related to corporate governance. dibandingkan tahun 2024 yang sebesar compared to US$690.81 million in 2024.
governance. US$690,81 juta. Pertumbuhan pendapatan The significant growth in revenue was
tersebut terutama didorong oleh kinerja primarily driven by the Company’s two
dua lini bisnis utama Perusahaan, yaitu main business pillars, namely Mining
Jasa Pertambangan yang tumbuh sebesar Services, which grew by 34.15%, and
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2025 Targets & Realizations
34,15% dan Engineering, Procurement Engineering, Procurement & Construction
& Construction (EPC) yang meningkat (EPC), which increased by 26.93%.
sebesar 26,93%.
Sejalan dengan pertumbuhan pendapatan, In line with revenue growth, the Company’s
Petrosea juga mencatatkan peningkatan net profit increased to US$35.01 million in
laba bersih menjadi US$35,01 juta pada 2025 from US$9.95 million in the previous
tahun 2025, dibandingkan dengan year, exceeding the RKAT target set for
US$9,95 juta pada tahun sebelumnya. 2025.
Pencapaian ini melampaui target
RKAT 2025 yang telah ditetapkan oleh
Perusahaan.
Peningkatan kinerja tersebut merupakan This improvement in performance
hasil dari sinergi antara strategi ekspansi reflects the successful execution of the
bisnis, pertumbuhan anorganik melalui Company’s strategic initiatives, including
akuisisi, serta upaya peningkatan business expansion, inorganic growth
efisiensi operasional di seluruh lini bisnis through acquisitions, and operational
Perusahaan. Langkah-langkah strategis efficiency improvements across all
tersebut turut memperkuat posisi business lines, which collectively
keuangan Perusahaan hingga akhir tahun strengthened the Company’s financial
2025. position at the end of 2025.
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Prospek Usaha & Target 2026
Target & Realisasi 2025
2025 Targets & Realizations
2026 Business Prospects & Targets
Guna memastikan keberlanjutan To ensure sustainable business growth,
Struktur Permodalan 2025 Dibandingkan Capital Structure 2025 Compared to pertumbuhan bisnis, Perusahaan the Company continues to strengthen the
2024 2024 terus memperkuat integrasi layanan integration of its service offerings, which
yang mencakup Jasa Pertambangan, include Mining Services, Engineering,
Seiring dengan akselerasi ekspansi In line with the accelerated business
Engineering, Procurement & Construction Procurement & Construction (EPC),
usaha sepanjang tahun 2025, Petrosea expansion throughout 2025, Petrosea
(EPC), EPCI Migas Lepas Pantai, serta Offshore Oil & Gas EPCI, as well as
mencatatkan peningkatan pada recorded an increase in both total liabilities
Jasa Logistik dan Pendukung, dengan Logistics and Supporting Services, while
total liabilitas maupun total ekuitas and total equity compared to the previous
memaksimalkan sinergi bersama grup maximizing synergies with the holding
dibandingkan tahun sebelumnya. year. The increase in total liabilities was
holding dan anak usaha. Sejalan dengan hal group and its subsidiaries. In line with this
Peningkatan total liabilitas terutama primarily related to the Company's efforts
tersebut, Perusahaan telah mengesahkan strategy, the Company approved its 2026
berkaitan dengan langkah Perusahaan to obtain additional funding to support
Rencana Kerja dan Anggaran Tahunan Annual Work Plan and Budget (RKAT) in the
dalam memperoleh tambahan pendanaan operational growth, strengthen business
(RKAT) 2026 pada kuartal keempat tahun fourth quarter of 2025 as the foundation
untuk mendukung pertumbuhan capacity, and implement various strategic
2025 sebagai landasan dalam menjalankan for executing its business strategy in the
operasional, penguatan kapasitas bisnis, initiatives, including expansions and
strategi bisnis pada tahun mendatang. coming year.
serta pelaksanaan berbagai inisiatif acquisitions, undertaken during the year.
strategis termasuk ekspansi dan akuisisi Conversely, the Company's total
Untuk tahun 2026, Perusahaan For 2026, the Company projects continued
yang dilakukan selama tahun berjalan. equity also increased, driven by
memproyeksikan pertumbuhan revenue growth through a combination
Di sisi lain, total ekuitas Perusahaan juga improved financial performance and the
pendapatan yang berkelanjutan melalui of organic expansion and the acquisition
mengalami peningkatan yang didorong accumulation of retained earnings. This
kombinasi ekspansi organik dan perolehan of new strategic contracts. This strategy
oleh perbaikan kinerja keuangan serta equity growth reflects the Company's
kontrak strategis baru. Strategi ini focuses on expanding the Company’s
akumulasi laba ditahan. Pertumbuhan ability to generate value from its
difokuskan pada perluasan basis klien, client base, particularly within the mining
ekuitas ini mencerminkan kemampuan operational activities while strengthening
khususnya di sektor pertambangan and EPC sectors, which is expected to
Perusahaan dalam menghasilkan nilai its capital foundation to support future
dan EPC, yang diharapkan dapat contribute meaningfully to overall revenue
dari aktivitas operasionalnya sekaligus business development.
memberikan kontribusi signifikan terhadap growth while further strengthening the
memperkuat fondasi permodalan untuk
pertumbuhan pendapatan sekaligus Company’s market presence.
mendukung pengembangan usaha ke
memperkuat posisi Perusahaan di industri.
depan.
Selain itu, pertumbuhan Perusahaan In addition, the Company’s growth
Dengan peningkatan pada kedua With the increase in these two
juga didorong oleh kontribusi dari anak is also expected to be supported by
komponen tersebut, Petrosea terus components, Petrosea continues to
usaha baru, termasuk HBS grup, Hafar contributions from newly acquired
menjaga keseimbangan dalam maintain a balanced capital structure to
grup, dan Scan-Bilt, yang membawa subsidiaries, including HBS, Hafar,
pengelolaan struktur permodalan ensure adequate funding support for
basis klien tambahan serta membuka and Scan Bilt. These entities bring
guna memastikan tersedianya business growth while maintaining the
peluang ekspansi ke segmen pasar dan additional client bases and open access
dukungan pendanaan yang memadai Company's long-term financial resilience.
sektor yang lebih luas bagi Petrosea. to new market segments, thereby
bagi pertumbuhan bisnis, sekaligus
Kehadiran anak usaha tersebut diharapkan creating broader growth opportunities
mempertahankan ketahanan keuangan
dapat memperkuat diversifikasi sumber for Petrosea. The presence of these
Perusahaan dalam jangka panjang.
pendapatan sekaligus meningkatkan skala subsidiaries is expected to further enhance
bisnis Perusahaan. the diversification of the Company’s
revenue streams and expand the overall
scale of its business.
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2026 Business Prospects & Targets
Sejalan dengan berbagai inisiatif ekspansi In line with these expansion initiatives,
tersebut, Perusahaan juga berkomitmen the Company remains committed to
untuk terus meningkatkan profitabilitas improving profitability through enhanced
melalui penguatan efisiensi operasional operational efficiency and disciplined cost
serta penerapan manajemen biaya management. Through these measures,
yang disiplin. Melalui berbagai langkah the Company targets net profit growth in
tersebut, Perusahaan menargetkan 2026, supported by stronger operational
pertumbuhan laba bersih pada tahun 2026 performance and improved margin
yang didukung oleh peningkatan kinerja management
operasional serta pengelolaan margin yang
lebih optimal.
Selain itu, Perusahaan akan terus Furthermore, the Company will continue
mengoptimalkan sinergi dalam to optimize synergies in human capital
pengelolaan sumber daya manusia management as well as other supporting
serta berbagai fungsi pendukung bisnis business functions. Supported by
lainnya. Didukung oleh tenaga kerja yang a competent workforce and the
kompeten serta pengembangan sistem development of digital management
manajemen berbasis digital, Perusahaan systems, the Company remains confident
optimistis dapat meningkatkan kinerja in its ability to further enhance both
operasional maupun finansial secara operational and financial performance in a
berkelanjutan. sustainable manner.
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Dividen
Dividen
Dividend
Dividend
Kebijakan Dividen Dividend Policy Perusahaan memastikan alokasi cadangan needs. In implementing this, the Company
yang memadai guna mendukung rencana ensures adequate allocation of reserves
Mekanisme pembayaran dividen The Company's dividend payment
pengembangan usaha serta senantiasa to support business development plans
Perusahaan ditetapkan melalui mechanism is determined through the
memperhatikan aspirasi para pemegang and consistently considers shareholder
mekanisme RUPS Tahunan dengan tetap Annual General Meeting of Shareholders
saham. aspirations.
mengedepankan prinsip keseimbangan (AGMS), while prioritizing the principle
finansial. Petrosea berkomitmen untuk of financial balance. Petrosea is
Selaras dengan kebijakan tersebut, In line with this policy, the Annual General
menyelaraskan apresiasi kepada committed to aligning shareholder
RUPS Tahunan pada 21 April 2025 telah Meeting of Shareholders (AGMS) on 21 April
pemegang saham dengan kebutuhan appreciation with the need to strengthen
menyetujui pembagian dividen tunai 2025, approved the distribution of a cash
penguatan struktur permodalan. Oleh its capital structure. Therefore, dividend
sebesar US$10 juta atau setara dengan dividend of US$10 million, equivalent to
karena itu, penetapan dividen dilakukan determination is made after considering
US$0,00099147 per saham. Alokasi ini US$0.00099147 per share. This allocation
setelah mempertimbangkan alokasi the allocation of mandatory reserves to
bersumber dari laba bersih yang dapat was derived from net profit attributable to
cadangan wajib guna mendukung rencana support future business development
diatribusikan kepada pemilik entitas induk owners of the parent entity for the 2025
pengembangan usaha di masa depan, plans, while consistently taking into
tahun buku 2025 yang mencapai US$9,70 fiscal year, which reached US$9.70 million,
serta senantiasa memperhatikan masukan account strategic input from shareholders.
juta dan laba ditahan sebesar US$0,30 and retained earnings of US$0.30 million.
strategis dari para pemegang saham.
juta. Pembayaran dividen tersebut jatuh The dividend payment was due on
pada tanggal 22 Mei 2025. 22 May 2025.
Usulan penggunaan laba bersih, termasuk Proposed uses of net profit, including
jadwal pembagian dividen bagi pemegang the dividend distribution schedule for
Adapun tahun 2024, Perusahaan juga telah In 2024, the Company also distributed
saham yang tercatat pada recording date, shareholders registered on the recording
melakukan pembagian dividen melalui a dividend through a resolution of the
diajukan secara transparan dalam RUPS date, are submitted transparently at the
keputusan RUPS Tahunan pada tanggal Annual General Meeting of Shareholders
Tahunan. Selain itu, guna memastikan Annual General Meeting of Shareholders.
29 April 2024, para pemegang saham on 29 April 2024, where shareholders
proses distribusi berjalan efektif, Furthermore, to ensure the distribution
menyetujui penetapan dividen tunai approved a cash dividend of US$3.05
pemegang saham memberikan mandat process is effective, shareholders grant
sebesar US$3,05 juta atau US$0,00308 million, or US$0.00308 per share. The
penuh kepada Direksi untuk menetapkan the Board of Directors full mandate to
per saham. Adapun pembayaran dividen dividend payment was derived from profit
tata cara pembagian serta mengambil determine the distribution procedure and
berasal dari laba yang dapat diatribusikan attributable to owners of the parent entity
tindakan administratif yang diperlukan take necessary administrative actions in
kepada pemilik entitas induk tahun for the 2023 fiscal year, amounting to
sesuai dengan ketentuan hukum yang accordance with applicable laws.
buku 2023 sebesar US$12,20 juta. Sisa US$12.20 million. The remaining profit
berlaku.
laba yang dapat diatribusikan kepada attributable to owners of the parent entity
pemilik entitas induk tahun buku 2023 for the 2023 fiscal year, after deducting
Dividen Tahun 2025 2025 Dividend
setelah dikurangi dividen, akan dibukukan dividends, will be recorded as retained
Mekanisme pembayaran dividen Petrosea Petrosea's dividend payment mechanism
sebagai laba ditahan, guna memperkuat earnings to strengthen the Company's
ditetapkan melalui RUPS Tahunan dengan is determined through the Annual General
permodalan Perusahaan. Pembayaran capital. The dividend payment will be due
mempertimbangkan keseimbangan antara Meeting of Shareholders, taking into
dividen tersebut jatuh pada tanggal on 14 May 2024.
apresiasi pemegang saham dan kebutuhan account the balance between shareholder
14 Mei 2024.
penguatan modal. Dalam pelaksanaannya, appreciation and capital strengthening
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Dividen
Dividend
Berikut adalah pembagian dividen selama Following is the dividend distribution over
lima tahun buku terakhir: the last five fiscal years:
Dividen Tunai Rasio Tanggal
Pembayaran Tanggal
Tahun Buku Dividen (US$) per Saham (Rp) Dividen (%) Pengumuman
Pembayaran
Fiscal Year Dividend (US$) Cash Dividend Dividend Payout Announcement
Payment Date
per Share (Rp) Ratio (%) Date
2024 10.000.000 16,359 97,46 2 Mei 2025 22 Mei 2025
2023 3.050.000 49,5418 25 30 April 2024 14 May 2024
2022 76.000.000 1.145,90 50,30* 17 May 2023 31 May 2023
2021 - - - - -
2020 8.000.000 115,27 24,78** 4 May 2021 3 June 2021
Keterangan / Notes:
* Berdasarkan laba yang dapat diatribusikan kepada pemilik entitas induk tahun 2022 / Based on profit attributable to owners of the company in 2022
** Penghitungan kembali / Restatement
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Informasi Lainnya Dividen
Dividend
Other Informations
Realisasi Penggunaan Dana Hasil Realization of Use of Proceeds from the Dalam Penawaran Umum Obligasi In the Public Offering of Shelf-Registered
Penawaran Umum Public Offering Berkelanjutan I dengan total nilai sebesar Bonds I with a total value of IDR 2 trillion
Rp2 triliun serta Sukuk Ijarah Berkelanjutan and the Shelf-Registered Sukuk Ijarah I
Petrosea menerbitkan Penawaran Umum Petrosea issued a Public Offering of Shelf-
I Tahap I dan Tahap II, tidak terdapat Phase I and Phase II, there have been no
Obligasi Berkelanjutan I dengan total nilai Registered Bonds I with a total value of IDR
perubahan atas penggunaan dana hasil changes in the use of proceeds from such
Rp2 triliun dan Sukuk Ijarah Berkelanjutan 2 trillion and Shelf-Registered Sukuk Ijarah
penawaran umum tersebut. public offerings
I dengan total nilai Rp1 triliun yang terdiri with a total value of IDR 1 trillion, consisting
dari dua tahap yang dimana tahap pertama of two phases: the first in 2024 and the
Informasi Material Setelah Tanggal Material Information Subsequent to the
berlangsung pada tahun 2024 dan tahap second in 2025.
Laporan Auditor Independen Date of the Independent Auditor's Report
kedua berlangsung pada tahun 2025.
Perusahaan menyatakan bahwa The Company declares that there have
Sebagaimana di isyaratkan, Perusahaan As required, the Company has fulfilled its tidak terdapat peristiwa material been no material events occurring
telah mekaukan kewajibannya untuk obligation to submit a report on the use of yang terjadi setelah tanggal laporan subsequent to the date of the
menyampaikan laporan realisasi proceeds, as disclosed in a letter filed with auditor independen hingga tanggal independent auditor's report until the
penggunaan dana sebagaimana the Financial Services Authority (OJK) and penerbitan laporan tahunan ini, yang date of issuance of this annual report that
diungkapkan pada surat yang telah the Indonesia Stock Exchange. The details dapat memberikan dampak signifikan could have a significant impact on the
dilaporkan ke OJK dan Bursa Efek are as follows: terhadap posisi keuangan dan hasil usaha Company's financial position and results
Indonesia, adapun rinciannya sebagai Perusahaan, atau yang memerlukan of operations, or that require additional
berikut: pengungkapan tambahan dalam catatan disclosure in the notes to the financial
atas laporan keuangan. Statements.
Penerima
Nomor Surat Laporan
Tanggal
Laporan
Link Perubahan Peraturan Perundang Changes in Laws and Regulations
Laporan Laporan
Letter No Report Report undangan
Report Date
Recipient
Link Report There have been no changes in laws and
Tidak ada perubahan peraturan regulations that significantly impact the
No. Ref.: Laporan Realisasi Penggunaan Dana 15 Juli 2025 Otoritas Jasa Link perundang-undangan yang berpengaruh Company's operational and financial
CORSEC/L/2025/ (“LRPD”) atas Penawaran Umum 15 July 2025 Keuangan & Dokumen signifikan terhadap kinerja operasional dan performance in 2025.
VII-0080 Obligasi Berkelanjutan I dan dan Bursa Efek
keuangan Perusahaan pada tahun 2025.
Sukuk Ijarah Berkelanjutan I Petrosea Indonesia
Tahap I Tahun 2024
Report on the Realization of Use of Perubahan Kebijakan Akuntansi Changes in Accounting Policies
Funds (“LRPD”) for the Public Offering
of Petrosea's Shelf-Registered Ada perubahan kebijakan akuntansi There are changes in accounting policies
Bonds I and Shelf-Registered Sukuk
Ijarah I Phase I of 2024 yang berpengaruh terhadap pelaporan that have an impact on financial reporting
keuangan sesuai dengan yang disajikan as presented in note 2.a of the Company's
pada catatan 2.a Laporan Keuangan 2025 Audited Consolidated Financial
No. Ref.: Laporan Realisasi Penggunaan Dana 15 Juli 2025 Otoritas Jasa Link Konsolidasian Audit Perusahaan tahun Statements.
CORSEC/L/2025/ (“LRPD”) atas Penawaran Umum 15 July 2025 Keuangan & Dokumen
VII-0083 Obligasi Berkelanjutan I dan dan Bursa Efek 2025.
Sukuk Ijarah Berkelanjutan I Petrosea Indonesia
Tahap II Tahun 2025
Report on the Realization of Use of
Funds (“LRPD”) for the Public Offering
of Petrosea's Shelf-Registered
Bonds I and Shelf-Registered Sukuk
Ijarah I Phase II of 2025
322 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 323
Page 163
05
Tata Kelola Perusahaan
TATA KELOLA
Tata Kelola Perusahaan
Corporate Governance
“ PERUSAHAAN
CORPORATE
GOVERNANCE
Corporate Governance
Didukung infrastruktur GCG
yang kokoh, Petrosea sukses
mengeksekusi strategi
diversifikasi dan ekspansi bisnis
sepanjang 2025
Supported by a robust GCG
infrastructure, Petrosea
successfully executed its business
diversification and expansion
strategies throughout 2025
“
324 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 325
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Penerapan Tata Kelola
Penerapan Tata Kelola Perusahaan di Petrosea Tahun 2025
Corporate Governance Implementation at Petrosea in 2025
Perusahaan di Petrosea Tahun 2025
Corporate Governance Implementation at Petrosea in 2025
TATA KELOLA PERUSAHAAN CORPORATE GOVERNANCE DRIVING Perusahaan terus memutakhirkan The Company continued to enhance
MENDORONG DIVERSIFIKASI DAN BUSINESS DIVERSIFICATION AND corporate governance policies yang its corporate governance policies to
EKSPANSI BISNIS EXPANSION dimiliki untuk melengkapi infrastruktur complement the existing corporate
corporate governance yang telah ada governance infrastructure in accordance
guna mematuhi peraturan dari Otoritas with regulations from the Financial
Pada tahun 2025, Petrosea fokus pada in 2025, Petrosea focused on its business
Jasa Keuangan, termasuk melanjutkan Services Authority, including continuing
strategi diversifikasi dan ekspansi diversification and expansion strategy in
implementasi principles of corporate the implementation of applicable OECD
bisnis untuk mencapai pertumbuhan order to achieve future sustainable growth.
governance dari OECD yang berlaku corporate governance principles as part
berkelanjutan di masa depan.
sebagai bagian dari “ASEAN Asset of a “ASEAN Asset Class Company”.
Class Company”.
Strategi diversifikasi dilakukan dengan The diversification strategy was
melanjutkan pengembangan usaha di implemented by continuing its business
sektor non-coal dengan memperkuat development in the non-coal sector
kemampuan rekayasa dan konstruksi by strengthening its engineering and
melalui penyelesaian akuisisi Hafar & construction capabilities through the
anak usahanya. completion of the acquisition of Hafar &
its subsidiaries.
Sedangkan strategi ekspansi bisnis Meanwhile, the Company’s business
Perusahaan juga dilaksanakan melalui expansion strategy was also carried out
penyelesaian akuisisi HBS & anak usahanya through the completion of the acquisition
guna untuk mengembangkan usaha di of HBS & its subsidiaries in order to
sektor pertambangan emas dan mineral di develop the gold and mineral mining
wilayah Papua Nugini, Kepulauan Solomon sector in Papua New Guinea, Solomon
dan Australia, yang merupakan bagian Islands and Australia, which apart of the
dari kawasan Oseania. Selain itu, sebagai Oceania region. In addition, as part of this
bagian dari strategi ini, Petrosea juga strategy, Petrosea also acquired 40%
melakukan pengambilalihan 40% saham shares in Maha Raja Mineral which engages
Maha Raja Mineral yang bergerak di bidang in commodity trading such as coal, nickel
perdagangan komoditas seperti batu bara, and iron ore in Indonesia.
nikel dan bijih besi di Indonesia.
Didasari dengan fondasi yang kuat dalam Anchored on a strong foundation
pelaksanaan tata kelola perusahaan yang of consistently applying corporate
dilaksanakan secara konsisten, Petrosea governance, the Company successfully
berhasil menjalankan strategi diversifikasi implemented its business diversification
usaha dan ekspansi bisnis yang and expansion strategy throughout 2025
dilaksanakan sepanjang tahun 2025 guna to continuously strengthen its position as a
terus mengokohkan posisinya sebagai distinguished company within the industry.
perusahaan unggul di industri.
326 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 327
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Penerapan Tata Kelola Perusahaan di Petrosea Tahun 2025 Penerapan Tata Kelola Perusahaan di Petrosea Tahun 2025
Corporate Governance Implementation at Petrosea in 2025 Corporate Governance Implementation at Petrosea in 2025
PENINGKATAN PENERAPAN PRINSIP INCREASING IMPLEMENTATION OF THE Pelaksanaan tugas dan tanggung jawab The fulfillment of duties and
HAK-HAK DAN PERLAKUAN SETARA RIGHTS AND EQUITABLE TREATMENT OF oleh Dewan Komisaris dan Direksi telah responsibilities by the Board of
TERHADAP PEMEGANG SAHAM SHAREHOLDERS PRINCIPLE mendorong terwujudnya diversifikasi dan Commissioners and Board of Directors
ekspansi bisnis. Hal ini tercapai berkat has contributed to the realization of
Pada akhir tahun 2024, Petrosea At the end of 2024, Petrosea conducted a
adanya pemisahan tegas antara fungsi business diversification and expansion.
melakukan aksi korporasi stock split corporate action in the form of a stock split
pengawasan dan pelaksanaan, dilandasi This was achieved by establishing a clear
sebagai wujud komitmen Perusahaan as part of its commitment to implementing
dengan tugas dan tanggung jawab yang separation between supervisory and
dalam penerapan prinsip Hak-Hak dan the Rights and Equitable Treatment of
jelas, peran Presiden Komisaris yang executive functions, underpinned by
Perlakuan Setara Terhadap Pemegang Shareholders principle under the ASEAN
dirangkap oleh Komisaris Independen, well-defined duties and responsibilities,
Saham dalam ASEAN Corporate Corporate Governance Scorecard, which
serta diperolehnya akses informasi the role of the President Commissioner
Governance Scorecard, yang mencakup includes voting rights, the convening
secara akurat dan tepat waktu. Dalam being concurrently held by the
hak voting, pemanggilan dan pengumuman and disclosure of GMS results, as well
menjalankan tugas dan tanggung jawab Independent Commissioner, as well as
hasil RUPS, serta akses informasi bagi as access to information for minority
tersebut, Dewan Komisaris dan Direksi the availability of accurate and timely
pemegang saham minoritas. shareholders.
juga didukung oleh peran yang signifikan access to information. In carrying out their
dari fungsi Sekretaris Perusahaan, Audit duties and responsibilities, the Board of
Sebagai hasil dari aksi korporasi tersebut, As a result of this corporate action,
Internal dan Pengawasan Risiko. Commissioners and Board of Directors are
Petrosea berhasil meningkatkan likuiditas Petrosea successfully enhanced its
also supported by the significant roles of
saham di tahun 2025, sekaligus membuka share liquidity in 2025, while at the same
the Corporate Secretary, Internal Audit and
akses investasi yang lebih luas bagi broadening investment access for all
Risk Oversight functions.
seluruh pemegang saham, sehingga shareholders, marking an important
mencapai sebuah milestone penting dalam milestone in its journey as a public
PENCAPAIAN TERBARU SEBAGAI TOP TOP 50 BIG CAPITALIZATION AND ASEAN
perjalanannya sebagai perusahaan publik company in Indonesia, as for the first time
50 BIG CAPITALIZATION DAN PENILAIAN CORPORATE SCORECARD LATEST
di Indonesia, dimana untuk pertama kalinya the Company was fully included in the big
ASEAN CORPORATE SCORECARD ACHIEVEMEN
Perusahaan secara penuh masuk ke dalam capitalization company category.
kategori big capitalization company. Kombinasi prinsip-prinsip Hak-Hak dan The combination of the principles of Rights
Perlakuan Setara terhadap Pemegang and Equitable Treatment of Shareholders
PENINGKATAN PENERAPAN PRINSIP IMPLEMENTATION OF THE Saham serta Tanggung Jawab Dewan and Responsibilities of the Board has
TANGGUNG JAWAB DEWAN RESPONSIBILITIES OF THE BOARD berkontribusi pada penguatan reputasi contributed in strengthening Petrosea’s
PRINCIPLE Petrosea. Reputasi yang baik tersebut reputation. This strong reputation is
tercermin dalam persepsi investor reflected in the perception of equity
Sebagai hasil dari pelaksanaan tata kelola As a result of sound and effective
saham dan obligasi, antara lain melalui and bond investors, amongst others
yang baik dan sehat di tingkat Dewan, governance at the Board level, Petrosea
peningkatan likuiditas saham dan through improved share liquidity and well-
Petrosea memperoleh corporate rating obtained a corporate rating of idA+
terjaganya risiko kredit. managed credit risk.
idA+ (Single A Plus; Stable Outlook) dari (Single A Plus; Stable Outlook) from
PT Pemeringkat Efek Indonesia (PEFINDO) PT Pemeringkat Efek Indonesia (PEFINDO),
Berdasarkan penilaian independen Based on the independent assessment
yang menunjukan kredibilitas dan reflecting strong credibility and high
terhadap praktik corporate governance of Petrosea’s corporate governance
kepercayaan yang kuat terhadap kualitas confidence in its credit quality. The Shelf-
di Petrosea di tahun 2025 yang mengacu practices in 2025 which referred to the
kredit. Penawaran Umum Berkelanjutan Registered Bonds phase I public offering
kepada Asean Corporate Governance ASEAN Corporate Governance Scorecard
(PUB) tahap I yang dilanjutkan dengan which was followed by phase II in March
Scorecard (ACGS), Perusahaan mencatat (ACGS), the Company recorded a
tahap II pada bulan Maret tahun 2025 telah 2025 was successfully completed by
skor keseluruhan tertimbang yang weighted overall score of 94.79 points
sukses dilaksanakan dengan mencapai achieving oversubscription.
mencapai 94,79 poin dibandingkan raihan compared to 92.21 points achieved in
kelebihan permintaan.
di tahun 2024 yang mencapai 92,21 poin. 2024. This achievement maintained the
Pencapain tersebut telah mempertahankan Company’s position in the “Very Good”
328 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 329
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komitmen, Pilar & Infrastruktur Tata Kelola
Penerapan Tata Kelola Perusahaan di Petrosea Tahun 2025
Corporate Governance Implementation at Petrosea in 2025
Perusahaan yang Baik di Petrosea
Commitment, Pillars & Infrastructure of Good Corporate
Governance at Petrosea
posisi Perusahaan pada predikat “Very category, in which implementation of GCG
KOMITMEN COMMITMENT
Good”, dimana praktik GCG yang practices has fully adopted international
dilakukan telah mengadopsi secara penuh standards. Komitmen dalam menjalankan praktik- The commitment to implementing GCG
standar internasional. praktik GCG telah terbukti menjadi practices has proven to be a strong
in 2025, Petrosea’s score remained landasan yang kuat untuk mencapai foundation for achieving the business
Pada tahun 2025, skor Petrosea masih above the average score of issuers or strategi diversifikasi dan ekspansi diversification and expansion strategy
berada di atas skor rata-rata emiten atau public companies (Tbk) which reached bisnis sesuai dengan rencana strategis in line with the established long-term
perusahaan publik (Tbk) yang mencapai 82.94 points in the Big Cap category jangka panjang yang telah ditetapkan. strategic plan. This commitment is carried
82,94 poin dalam kategori Big Cap (100 (100 companies with the largest market Komitmen tersebut dijalankan guna out to ensure the Company’s future
perusahaan dengan kapitalisasi pasar capitalization on the stock market). This untuk menciptakan keberlanjutan dan sustainability and resilience, ultimately
terbesar di bursa). Laporan implementasi report of GCG implementation complies ketangguhan Perusahaan di masa creating added value for all stakeholders,
GCG ini mematuhi ketentuan SEOJK No. with SEOJK No. 16/SEOJK.04/2021 mendatang yang pada akhirnya akan including shareholders, financiers
16/SEOJK.04/2021 tentang Bentuk & Isi regarding the Format & Content of Annual memberikan tambahan added value and investors, as well as clients and
Laporan Tahunan Emiten atau Perusahaan Report of the Issuer or Public Company as bagi seluruh pemangku kepentingan, communities surrounding the mines and
Publik serta mengikuti rekomendasi well as the recommendation of Indonesian baik pemegang saham, pemberi dana project sites.
dari Indonesian Institute for Corporate Institute for Corporate Directorship dan investor, serta seluruh klien dan
Directorship (IICD) berdasarkan standar (IICD) based on the ASEAN Corporate masyarakat sekitar tambang dan lokasi
ASEAN Corporate Governance Scorecard Governance Scorecard (ACGS) standards. proyek.
(ACGS).
330 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 331
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Penerapan Tata Kelola Perusahaan di Petrosea Tahun 2025 Penerapan Tata Kelola Perusahaan di Petrosea Tahun 2025
Corporate Governance Implementation at Petrosea in 2025 Corporate Governance Implementation at Petrosea in 2025
Petrosea menyadari bahwa komitmen Petrosea recognizes that a strong Perusahaan menerapkan empat pilar GCG The Company implements the following
kuat dari seluruh elemen Perusahaan commitment from all elements of the berikut ini: four pillars of GCG:
dalam implementasi tata tata kelola yang Company in implementing governance
• Perilaku Beretika – senantiasa • Ethical Behaviour – always
disyaratkan dalam ACGS harus senantiasa practices in accordance with ACGS
mengedepankan kejujuran, upholding honesty, treating anybody
dibangun sejalan dengan kapitalisasi must be continuously reinforced in
memperlakukan semua pihak dengan respectfully, fulfilling commitments,
pasar dan pemenuhan ekspektasi dari line with market capitalization and the
hormat, memenuhi komitmen, activating and guarding moral values
seluruh pemangku kepentingan. Selain fulfillment of stakeholder expectations.
membangun serta menjaga nilai- and trust in a consistent manner
itu, Perusahaan juga berkomitmen untuk In addition, the Company is committed
nilai moral dan kepercayaan secara
membangun dan merespon dengan cepat to build and proactively respond to
konsisten
terutama berkenaan dengan praktik- governance practices that are aligned with
• Akuntabilitas – • Accountability – taking responsibility
praktik tata kelola yang selaras dengan isu- environmental and sustainability issues.
mempertanggungjawabkan kinerja for performance transparently and fair
isu lingkungan dan keberlanjutan.
secara transparan dan wajar
Oleh karena itu, Petrosea akan terus Therefore, Petrosea will continue to • Transparansi – menyediakan informasi • Transparency – providing material
mengoptimalkan penerapan pilar GCG optimize the implementation of existing yang material dan relevan dengan cara and relevant information in a way
yang telah dimiliki serta melakukan GCG pillars as well as update its GCG yang mudah diakses dan dipahami oleh that enables easy access and ample
pemutakhiran kebijakan dan prosedur policies and procedures in line with the pemangku kepentingan understanding for the stakeholders
berdasarkan perkembangan GCG terkini latest GCG developments and prevailing
• Keberlanjutan – berkomitmen • Sustainability – committed to enact
dan peraturan perundang-undangan yang rules & regulations.
melaksanakan tanggung jawab responsibilities towards society and
berlaku.
terhadap masyarakat dan lingkungan the environment
Penerapan empat pilar GCG di The purpose of implementing the four
PILAR GCG GCG PILLARS Petrosea yang dimaksudkan adalah GCG pillars at Petrosea is to establish
Perosea merumuskan prinsip, kebijakan Petrosea defines its GCG pillars, policies untuk menjalankan praktik governansi international standard corporate
dan prosedur GCG sesuai peraturan and procedures according to prevailing korporat berstandar internasional yang governance practices recommended
perundang-undangan dan regulasi yang rules and regulations regarding limited direkomendasikan untuk korporasi yang for registered corporations in the
berlaku tentang perseroan terbatas dan liability companies and the Indonesian terdaftar di pasar modal dan mengelola capital market and managing public
pasar modal Indonesia, yaitu peraturan capital market, namely Financial Services dana masyarakat guna melindungi funds to protect interests and fulfill the
Otoritas Jasa Keuangan dan Bursa Efek Authority and Indonesian Stock Exchange kepentingan dan memenuhi harapan para expectations of shareholders, creditors,
Indonesia. Lebih lanjut, perumusan regulations. Furthermore, the formulation pemegang saham, kreditur, debitur, serta debtors, as well as other stakeholders
mengacu kepada global corporate refers to global corporate governance para pemangku kepentingan lain agar to achieve a sustainable corporate value
governance principles, termasuk di principles, including the OECD Corporate tercapai penciptaan nilai korporasi yang creation in the long term.
antaranya OECD Corporate Governance Governance Principles and ASEAN berkelanjutan dalam jangka panjang.
Principles dan ASEAN Corporate Corporate Governance Scorecard as
Governance Scorecard serta Pedoman well as the 2021 General Guidelines for
Umum Governansi Korporat Indonesia Indonesian Corporate Governance.
2021.
332 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 333
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Penerapan Tata Kelola Perusahaan di Petrosea Tahun 2025 Penerapan Tata Kelola Perusahaan di Petrosea Tahun 2025
Corporate Governance Implementation at Petrosea in 2025 Corporate Governance Implementation at Petrosea in 2025
INFRASTRUKTUR GCG GCG INFRASTRUCTURE • Piagam Komite Keberlanjutan • Sustainability Committee Charter
• Prosedur Transaksi Afiliasi & Benturan • Affiliate Transactions & Conflict of
Infrastruktur GCG Petrosea merupakan Petrosea’s GCG infrastructure serves as
Kepentingan Interests Procedure
fondasi dalam menerapkan empat pilar the foundation for implementing the four
• Piagam Internal Audit • Internal Audit Charter
GCG guna mendukung pencapaian visi dan pillars of GCG to support the achievement
• Standar Pelaksanaan Operasional • Operational Implementation Standards
misi Perusahaan. of Company’s vision and mission.
• Whistleblowing System • Whistleblowing System
• Kebijakan Manajemen Risiko • Risk Management Policy Corporate
Social
• Kebijakan Corporate Social • Responsibility Policy
Visi / Vision Misi / Mission Responsibility
Menjadi salah satu perusahaan terkemuka Menyediakan solusi yang inovatif di sektor pertambangan,
• Kebijakan Mutu • Quality Policy Safety
yang menyediakan jasa di sektor pertambangan, minyak dan gas serta infrastruktur untuk menciptakan
minyak dan gas serta infrastruktur di Asia Tenggara kepuasan bagi seluruh klien dan pemangku kepentingan • Kebijakan Safety, Health & Environment • Health & Environment Policy
• Kebijakan Komunikasi • Communication Policy
To be a leading service provider in the To deliver innovative solutions for mining, oil & gas, and
mining, oil &gas, and infrastructure sectors of Southeast Asia infrastructure to the satisfaction of all clients and stakeholders
• Kebijakan Anti Penyuapan • Anti-Bribery Policy
Tugas dan tanggung jawab Dewan Komisaris, Direksi, Komite, serta fungsi penunjang tata kelola (Sekretaris Perusahaan & Audit Internal)
Duties and responsibilities of the Board of Commissioners, Board of Directors, Committees and supporting governance functions (Corporate Secretary & Internal Audit)
Seluruh manual, piagam dan kebijakan GCG Petrosea dapat diakses melalui
situs web www.petrosea.com/id/governance/
TRANSPARANSI PERILAKU BERETIKA AKUNTABILITAS KEBERLANJUTAN All of Petrosea’s GCG manuals, charters and policies are accessible through
TRANSPARENCY ETHICAL BEHAVIOR ACCOUNTABILITY SUSTAINABILITY the Company’s website www.petrosea.com/id/governance/
Anggaran Dasar Perusahaan, Peraturan perusahaan, Kode Etik, Board Manual Delegation of Authority, GCG Manual, Piagam Komite Audit, Risk & Compliance,
Piagam Komite Nominasi & Remunerasi, Piagam Komite Project & Investment, Piagam Komite Keberlanjutan, Prosedur, transaksi, afiliasi & Benturan
kepentingan, Piagam Internal Audit, Standar Pelaksanaan Operasional, Whistleblowing System, Kebijakan Manajemen Risiko, Kebijakan Corporate Social Penerapan GCG merupakan bagian dari The implementation of GCG is part of the
Responsibility, Kebijakan Mutu, kebijakan Safety, Health & Environment, Kebijakan Komunikasi dan kebijakan Anti Penyuapan
komitmen Perusahaan untuk menjalankan Company’s commitment to conducting
The Company’s Articles of Association, Company Regulations, Code of Conduct ,Board Manual, Delegation of Authority, GCG Manual, Audit, Risk &
Compliance Committee Charter, Nomination & Remuneration Committee Charter, Project & Investment Committee Charter, Sustainability Committee bisnis yang sehat dan bertanggung jawab, its business in a sound and responsible
Charter, Affiliate Transactions & Conflict of Interests Procedure, Internal Audit Charter, Operational Implementation Standards, Whistleblowing System, Risk
Management Policy Corporate Social, Responsibility Policy, Quality Policy Safety, Health & Environment Policy, Communication Policy, and Anti-Bribery Policy serta mampu beradaptasi terhadap manner, while remaining adaptable to
perkembangan usaha di tingkat global. developments in the global business
Undang-Undang Pasar Modal, Peraturan Otoritas Jasa Keuangan dan Peraturan Pasar Modal Lainnya
Capital Market Laws, Financial Services Authority Regulations and Other Capital Market Regulations
landscape.
Sebagai bentuk komitmen tersebut, Therefore, as part of this commitment,
praktik GCG di Petrosea didukung dengan GCG practices in Petrosea are supported
Petrosea memiliki infrastruktur GCG yang Petrosea has established a GCG
adanya infrastruktur yang kuat. Perusahaan by a strong infrastructure. The Company
merupakan seperangkat kebijakan sebagai infrastructure which consists of the
senantiasa menyempurnakan penerapan continues to periodically improve the
berikut ini: following set of policies:
GCG secara periodik. implementation of GCG.
• Anggaran Dasar Perusahaan • The Company’s Articles of Association
• Peraturan Perusahaan • Company Regulations Oleh karena itu, komitmen, pilar dan Therefore, Petrosea’s commitment, pillars
• Kode Etik • Code of Conduct infrastruktur tata kelola perusahaan yang and infrastructure of good corporate
• Board Manual • Board Manual baik di Petrosea telah menjadi tulang governance have served as the backbone
• Delegation of Authority • Delegation of Authority punggung pelaksanaan dari strategi for the execution of the Company’s
• GCG Manual • GCG Manual Perusahaan di tahun 2025 dan menjadi strategies in 2025, while also providing a
• Piagam Komite Audit, Risk & Compliance • Audit, Risk & Compliance Committee dasar yang kokoh menuju penerapan tahap solid foundation for the implementation
Charter 5 roadmap GCG, yaitu “Kepemimpinan/ of Stage 5 of the GCG roadmap, namely
• Piagam Komite Nominasi & Remunerasi • Nomination & Remuneration Committee Praktik Terbaik” dalam artian sebagai role “Leadership/Best Practices,” to serve as a
Charter model di dalam industri. role model within the industry.
• Piagam Komite Project & Investment • Project & Investment Committee Charter
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Tahapan Penerapan Tata Kelola Perusahaan
Berikut ini adalah gambaran terkait The following is an overview of the stages
tahapan roadmap GCG tahap di Petrosea: of Petrosea’s GCG roadmap:
Yang Baik di Petrosea
Stages of Good Corporate Governance Implementation at Petrosea
Tahap 1 Tahap 2 Tahap 3 Tahap 4 Tahap 5
Stage 1 Stage 2 Stage 3 Stage 4 Stage 5
ROADMAP GCG GCG ROADMAP
Deskripsi Komitmen Perusahaan Perusahaan Kewarganegaraan
Tata Kelola Tata Kelola Berkelanjutan Berkelanjutan Kepemimpinan/
Kebijakan yang dimiliki dan praktik- The policies and practices implemented Description
Perusahaan yang Baik yang Baik yang Baik Praktik Terbaik
praktik yang dilakukan telah menjadikan have made GCG a culture of excellence Corporate Good Good Good Leadership/
GCG sebagai budaya unggul bagi for the Company. We have consistently Governance Governance Sustainability Sustainability Best Practice
Commitment Company Company Citizenship
Perusahaan. Kami secara kesinambungan enhanced the comprehensive
terus memperdalam implementasi tata implementation of corporate governance,
Orientasi Pengendalian Mematuhi Menjadikan Menjadikan Menjadi Perusahaan dengan tata
kelola secara lebih komprehensif dan positioning the Company as an integral GCG internal dan peraturan yang GCG sebagai Perusahaan kelola setingkat standar ASEAN
manajemen berlaku dan budaya sebagai bagian dan berlaku sebagai role model di
telah menjadikan Perusahaan sebagai part of society through a social GCG
risiko infrastruktur dari masyarakat dalam industri
Orientation Establish GCG
bagian dari masyarakat seutuhnya responsibility approach under stage 4 of Internal control GCG as our culture melalui To become a company with
Perusahaan pendekatan CSR
melalui pendekatan tanggung jawab the roadmap, namely Good Sustainability and risk ASEAN-level governance
management Compliance Establish the standards and serve as a role
sosial pada roadmap tahap 4, yaitu Good Citizenship. with prevailing Company as part model within the industry
Sustainability Citizenship. rules and the of the community
Company’s through a CSR
GCG approach
infrastructure
Kami berkeyakinan bahwa dengan We are confident that continuous
penyempurnaan berkesinambungan enhancement of the corporate
Parameter • Kebijakan Terkelolanya Terciptanya Menjadi • Peningkatan dan Pemutakhiran
terhadap infrastruktur tata kelola governance infrastructure, strengthening
sesuai peraturan operasi GCG sebagai Perusahaan yang infrastruktur tata kelola
perusahaan, peningkatan kapasitas dan of governance organs capacity and yang berlaku Perusahaan budaya yang beretika dan perusahaan yang baik
Policies comply berbasis merupakan bertanggung Enhancement and updating of
kapabilitas organ tata kelola, kepatuhan capabilities, compliance with regulations with prevailing pengendalian wujud Good jawab sebagai good corporate governance
terhadap regulasi dan hubungan and engagement with regulators, as well rules internal dan Sustainability bagian dari infrastructure
• Infrastruktur manajemen masyarakat • Peningkatan kapasitas dan
dengan regulator, serta peningkatan as the reinforcement of the principles risiko
Create GCG
industri dan
GCG as a culture kapabilitas organ tata kelola
penerapan prinsip hak-hak dan perlakuan of shareholders’ rights and equitable terinternalisasi The Company’s as a result masyarakat umum serta penerapan prinsip
di Perusahaan operations of a Good It becomes tanggung jawab Dewan secara
setara terhadap pemegang saham treatment will support the Company The GCG are managed Sustainable a Company optimal
akan mendukung Perusahaan dalam in advancing to stage 5 GCG roadmap infrastructure based on with ethics and Enchancement of the capacity
internalized in internal control responsibility and capabilities organs as well as
menuju tahap 5 roadmap GCG yaitu namely “Leadership/Best Practices,” the Company and risk as a part of the optimal implementation of the
“Kepemimpinan/Praktik Terbaik” sebagai as a role model at the ASEAN level. management industrial and social Board’s responsibility principles
community • Peningkatan hak pemegang
role model di tingkat ASEAN. saham: Perlindungan minoritas,
aksi korporasi yang adil & setara
dan likuiditas saham secara
berkelanjutan
Enhancement of Shareholder
Rights: Protection of minority
shareholders, fair and equitable
corporate actions and
sustainable share liquidity
• Peningkatan kepatuhan
terhadap regulasi dan hubungan
dengan regulator
Enhancement of regulatory
compliance and engagement
with regulators
• Peningkatan transparansi dan
keterbukaan informasi melalui
pengungkapan setara standar
internasional yang berlaku
Enhancement of transparency
and information disclosure in
line with prevailing international
standards
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Tahapan Penerapan Tata Kelola Perusahaan yang Baik di Petrosea Tahapan Penerapan Tata Kelola Perusahaan yang Baik di Petrosea
Stages of Good Corporate Governance Implementation at Petrosea Stages of Good Corporate Governance Implementation at Petrosea
mempertanggungjawabkan aktivitas Commissioners as an accountability forum
pengelolaan korporasi dan aktivitas for corporate management activities and
pengawasan, termasuk untuk memenuhi supervisory activities, including to fulfill
hak-hak pemegang saham. shareholder rights.
Perusahaan dikelola oleh dua organ, The Company is managed by two organs,
yaitu Direksi yang berperan sebagai namely the Board of Directors which acts
organ pengelolaan korporasi dan Dewan as the corporate management organ
Komisaris yang berperan sebagai organ and Board of Commissioners which acts
pengawasan dalam mengawasi aktivitas as the supervisory organ in supervising
pengelolaan yang dilaksanakan oleh management activities carried out by the
Direksi. Direksi mempertanggungjawabkan Board of Directors. The Board of Directors
peran pengelolaannya dan Dewan is responsible for its management role and
Komisaris mempertanggungjawabkan the Board of Commissioners is responsible
peran pengawasannya kepada para for its supervisory role to shareholders
pemegang saham melalui organ RUPS. through the GMS organ.
Secara singkat, arsitektur tata kelola In brief, the Company’s corporate
perusahaan terdiri atas pilar eksekutif dan governance architecture comprises of the
pilar pengawasan berikut ini: following executive and supervisory pillars:
Rapat Umum Pemegang Saham
General Meeting of Shareholder
Dewan Komisaris
Board of Commissioners
ORGAN TATA KELOLA PERUSAHAAN CORPORATE GOVERNANCE ORGANS
RUPS memegang otoritas tertinggi dalam The GMS holds the highest authority in
penerapan GCG di Petrosea dan Dewan implementing GCG at Petrosea and the
Komisaris didukung oleh empat komite Board of Commissioners is supported Direksi Komite Audit, Risk & Compliance
Board of Directors Audit, Risk & Compliance Committee
dalam menjalankan tugasnya. by four committees in carrying out their
duties.
Audit Internal dan Manajemen Mutu Komite Project & Investment
Struktur governansi korporat meliputi tiga The corporate governance structure Internal Audit & Quality Management Project Investment Committee
organ, yaitu organ kepemilikan, organ consists of three organs, namely the
pengelolaan dan organ pengawasan. ownership organ, management organ
Etika Bisnis dan Manajemen Risiko Integritas Komite Nominasi & Remunerasi
RUPS merupakan organ kepemilikan and supervisory organ. The GMS is a
Business Ethics and Integrity Risk Management Nomination & Remuneration Committee
korporasi yang digunakan oleh Direksi corporate ownership organ which is used
dan Dewan Komisaris sebagai forum untuk by the Board of Directors and Board of
Sekretaris Perusahaan & Komunikasi Komite Keberlanjutan
Corporate Secretary & Communications Sustainability Committee
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Pengawasan, Evaluasi & Peningkatan
Pengawasan, Evaluasi & Peningkatan Tata Kelola Perusahaan yang Baik di Petrosea
Supervision, Evaluation & Enhancement of Good Corporate Governance At Petrosea
Tata Kelola Perusahaan yang Baik di Petrosea
Supervision, Evaluation & Enhancement of Good Corporate
Governance at Petrosea
PENGAWASAN TATA KELOLA GOOD CORPORATE GOVERNANCE program kerja fungsi Audit Internal provide recommendations to the
PERUSAHAAN YANG BAIK MONITORING dan mengevaluasi pelaksanaannya, Board of Commissioners regarding the
memberikan rekomendasi kepada appointment of the Public Accounting
Pengawasan terhadap pelaksanaan The monitoring of the implementation Dewan Komisaris atas penunjukan Firm as an External Auditor to audit the
tata kelola di Petrosea yang mencakup of corporate governance at Petrosea Kantor Akuntan Publik selaku Auditor Company’s financial reports
kebijakan, infrastruktur dan roadmap which includes policies, infrastructure and Eksternal yang mengaudit laporan
dilakukan secara konsisten oleh seluruh roadmap is consistently carried out by all keuangan Perusahaan
organ GCG yang bertanggung jawab GCG organs responsible for supervisory
dalam fungsi pengawasan, dengan tujuan functions, with the aim of ensuring the • Memonitor dan memberikan • The nominations, remunerations
tercapainya pelaksanaan atas setiap execution of every strategy, both short- rekomendasi terkait nominasi, and successions of the Board of
strategi, rencana kerja jangka pendek dan term and long-term work plans, as well as remunerasi dan suksesi Dewan Commissioners and Board of Directors
panjang, serta visi misi dari Perusahaan. alignment with the Company’s vision and Komisaris dan Direksi
mission. • Menilai potensial risiko dan tingkat • Assess the potential risks and
pengembalian atas suatu proyek rate of return on a new project,
Pengawasan implementasi tata kelola di The monitoring of the implementation of baru, investasi belanja modal sesuai capital expenditure investment in
Perusahaan merupakan tanggung jawab corporate governance in the Company dengan annual business plan serta accordance with the annual business
Dewan Komisaris. Dalam pelaksanaan is the responsibility of the Board of strategic business plan jangka plan and the Company's long-term
tanggung jawab ini, Dewan Komisaris Commissioners. In carrying out this panjang Perusahaan dan memberikan strategic business plan and provide
didukung oleh empat komite yang masing- responsibility, the Board of Commissioners rekomendasinya kepada Dewan recommendations to the Board of
masing memiliki tugas dan tanggung jawab is supported by four committees with the Komisaris Commissioners
sebagai berikut: following roles and responsibilities: • Memantau, meninjau, mengevaluasi • Monitor, review, evaluate as well
• Menelaah data keuangan yang • Review financial information which serta memberikan rekomendasi atas as make recommendations for the
akan disampaikan kepada publik will be submitted to the public and kinerja, inisiatif, rencana dan risiko performance, initiatives, plans and risk
dan otoritas terkait dalam rangka related authorities in order to fulfill terkait ESG dalam setiap investasi yang related to ESG for each investment
memenuhi kewajiban untuk the obligation to report financial diajukan oleh manajemen proposed by management
melaporkan laporan keuangan secara statements periodically, evaluate the
berkala, mengevaluasi kinerja Kantor performance of the Public Accounting Proses Evaluasi & Peningkatan Terhadap Evaluation & Improvement Process
Akuntan Publik, termasuk melakukan Firm, including to meet the External Pelaksanaan Tata Kelola Perusahaan di Towards Good Corporate Governance
pertemuan dengan perwakilan Auditor Auditor representatives to discuss the Petrosea Implementation In Petrosea
Eksternal untuk mendiskusikan ruang audit scope and implementation, as
Petrosea mempergunakan standar Petrosea uses the ASEAN Corporate
lingkup dan pelaksanaan audit, well as financial report audit results,
ASEAN Corporate Governance Scorecard Governance Scorecard criteria to evaluate
serta hasil audit laporan keuangan, compliance towards prevailing
(ACGS) untuk mengevaluasi penerapan its GCG implementation. Each year, the
penelaahan atas ketaatan terhadap rules and regulations and GCG
GCG. Setiap tahunnya, evaluasi tersebut evaluation is conducted by IIC as an
peraturan perundang-undangan implementation, review the Company’s
dilakukan oleh IICD sebagai lembaga independent party.
yang berlaku dan penerapan GCG enterprise risk management and
independen.
yang baik, menelaah enterprise risk internal control system, approve the
management dan internal control Internal Audit function’s work program
system Perusahaan, menyetujui and evaluate its implementation,
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Rapat Umum Pemegang Saham
Pengawasan, Evaluasi & Peningkatan Tata Kelola Perusahaan yang Baik di Petrosea
Supervision, Evaluation & Enhancement of Good Corporate Governance At Petrosea
General Meeting of Shareholders
Evaluasi yang dilakukan mengacu kepada The evaluation is conducted based on the
prinsip-prinsip ACGS sebagai berikut: following ACGS principles:
1 Prinsip A
Principle A
2 Prinsip B
Principle B 3 Prinsip C
Principle C
4 Prinsip D
Principle D
Hak-Hak dan Keberlanjutan dan Pengungkapan Tanggung Jawab
Perlakuan Setara Ketangguhan dan Transparansi Dewan Komisaris dan
Terhadap Pemegang Sustainability and Disclosure and Direksi
Saham Resilience Transparency Responsibilities of
Rights and Equitable the Board of
Treatment of Commisioners and the
Shareholders Board of Directors
Berdasarkan penilaian tahunan yang Based on the annual assessment
dilakukan oleh pihak independen terhadap conducted by an independent party
praktik corporate governance di Petrosea on Petrosea’s corporate governance
di tahun 2025 yang mengacu kepada practices in 2025 which refers to the
ACGS, Perusahaan berhasil meningkatkan ACGS, the Company successfully
skor keseluruhan tertimbang menjadi 94,79 increased its overall weighted score to
poin dari sebelumnya 92,21 poin, berkat 94.79 points from the previous 92.21
inisiatif penguatan GCG infrastuktur dan points, driven by initiatives to strengthen
implementasi dari empat pilar GCG serta its GCG infrastructure, the implementation
berfokus pada transparansi. Pencapain of the four GCG pillars, as well as a strong
tersebut telah mempertahankan posisi focus on transparency.This achievement
Perusahaan pada predikat “Very Good”, maintained the Company’s position
dimana praktik GCG yang dilakukan in the “Very Good” category, in which
telah mengadopsi secara penuh standar implementation of GCG practices has fully
internasional. adopted international standards.
Setiap tahunnya, berdasarkan hasil Each year, based on the assessment
assessment yang dilakukan oleh IICD conducted by IICD during the previous
di tahun sebelumnya, Perusahaan year, the Company has undertaken
Implementasi praktik-praktik GCG tidak
kemudian melakukan perbaikan secara continuous improvements to enhance its The implementation of GCG practices
dapat dilepaskan dari keterlibatan para
berkesinambungan untuk meningkatkan governance practices which refers to the cannot be separated from the involvement
pemegang saham. Corporate governance
praktik tata kelola yang mengacu kepada standards of various other publicly listed of shareholders. Petrosea’s corporate
framework Petrosea mengutamakan
standar perusahaan-perusahaan terbuka companies in Southeast Asia and member governance framework prioritizes the
perlindungan dan pelaksanaan atas
lainnya di kawasan Asia Tenggara dan countries of the Organization for Economic protection and implementation of
hak para pemegang saham termasuk
negara-negara anggota dari Organization Cooperation and Development (OECD). shareholder rights, including ensuring fair
memastikan perlakuan yang adil bagi
for Economic Cooperation and treatment for shareholders, both minority
pemegang saham baik untuk pemegang
Development (OECD). shareholders and foreign investors.
saham minoritas dan pemodal asing.
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Penerapan Tata Kelola Perusahaan di Petrosea Tahun 2025 Rapat Umum Pemegang Saham
Corporate Governance Implementation at Petrosea in 2025 General Meeting of Shareholders
RUPS merupakan organ perusahaan yang The GMS is a company organ with the HAK & WEWENANG PEMEGANG SAHAM RIGHTS & AUTHORITIES OF
memiliki wewenang yang tidak dapat authority that cannot be given to the Board SHAREHOLDERS
diberikan kepada Dewan Komisaris atau of Commissioners or Board of Directors
Berdasarkan peraturan perundang- Based on prevailing rules and regulations
Direksi dalam batas yang ditentukan dalam within the limits specified in prevailing
undangan yang berlaku serta Anggaran as well as the Company’s Articles of
peraturan perundang-undangan yang rules and regulations and the Company’s
Dasar Perusahaan, hak dan wewenang Associations, the rights and authorities of
berlaku dan Anggaran Dasar Perusahaan. Articles of Association.
pemegang saham, antara lain tapi tidak shareholders include but are not limited to:
terbatas pada:
Perusahaan menjalankan usaha untuk The Company conducts its business for the
a. Mendapatkan dividen dalam hal a. Receive dividends in the event that
kepentingan jangka panjang bagi seluruh long-term interest of all shareholders and
Perusahaan memperoleh laba positif, the Company earns a positive profit,
pemegang saham, serta memberdayakan empowers shareholders to continuously
telah diputuskan dalam RUPS dan it has been decided in the GMS and
pemegang saham untuk melakukan conduct control over the Company.
dibayarkan tepat waktu sesuai dengan must be paid on time in accordance to
pengawasan secara berkelanjutan. In governing relationships with its
peraturan perundang-undangan yang prevailing rules and regulations
Dalam menata kelola hubungan shareholders, the Company ensures that
berlaku
dengan pemegang saham, Perusahaan all five rights of the shareholders are met,
b. Berpartisipasi, menyampaikan b. Participate, express opinions and
memastikan terpenuhinya lima hak namely:
pendapat dan memberikan suara vote during the GMS based on the
pemegang saham, yaitu:
dalam RUPS berdasarkan ketentuan regulation of one share gives the
• Hak dasar pemegang saham • The basic rights of shareholders satu saham memberikan hak kepada holder the right to cast one vote
• Hak berpartisipasi dalam keputusan • The right to participate in decisions pemegangnya untuk mengeluarkan
terkait perubahan yang mendasar regarding fundamental changes satu suara
• Hak untuk berpartisipasi secara efektif • The right to effectively participate c. Mendapatkan informasi mengenai c. Obtain information about the
dan menggunakan suara dalam RUPS and use their voices in the GMS and to Perusahaan secara tepat waktu, benar Company in a timely, accurate and
serta memperoleh informasi tentang obtain information about the rules of dan teratur, kecuali regular manner, except confidential
aturan yang berlaku dalam RUPS the GMS hal-hal yang bersifat rahasia, sehingga matters, therefore shareholders can
memungkinkan pemegang saham make decisions about their investment
• Pengendalian Perusahaan dengan cara • Controlling the Company in an efficient
membuat keputusan mengenai in the Company based on accurate
yang efisien dan transparan and transparent manner
investasinya dalam Perusahaan information
• Hak kepemilikan pemegang saham • The right of ownership of the
berdasarkan informasi yang akurat
shareholders
Sesuai Anggaran Dasar Perusahaan, RUPS According to the Company’s Articles d. Memperoleh penjelasan lengkap d. Obtain comprehensive explanations
dibagi menjadi dua, yaitu RUPS Tahunan of Association, the GMS is divided into dan informasi yang akurat mengenai and accurate information about the
(RUPST) yang diselenggarakan setiap two, namely the Annual GMS (AGMS) prosedur yang harus dipenuhi procedures that have to be followed
tahun dan RUPS Luar Biasa (RUPSLB) yang which is held annually and Extraordinary berkenaan dengan penyelenggaraan related to the implementation of GMS
dapat diadakan setiap waktu berdasarkan GMS (EGMS) which is held at any time RUPS agar pemegang saham so that shareholders can participate
kebutuhan atau kepentingan based on the requirements or interests dapat berpartisipasi dalam proses in the decision-making process,
Perusahaan dengan memperhatikan of the Company with due observance of pengambilan keputusan, termasuk including decisions regarding
peraturan perundang-undangan yang prevailing rules and regulations. keputusan mengenai hal-hal terkait fundamental amendment for Articles
berlaku. perubahan-perubahan mendasar of Associations of the Company,
Anggaran Dasar Perusahaan, additional number of shares of the
penambahan jumlah saham Perusahaan Company as well as participate in
serta berpartisipasi dalam perubahan the change of a Company’s assets in
aset-aset Perusahaan sesuai dengan accordance to the prevailing rules and
peraturan perundang-undangan yang regulations
berlaku
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Rapat Umum Pemegang Saham Rapat Umum Pemegang Saham
General Meeting of Shareholders General Meeting of Shareholders
e. Mengajukan usulan secara tertulis e. Submit a written proposal regarding PELAKSANAAN RUPS IMPLEMENTATION OF GMS
mengenai mata acara RUPS dan/atau the agenda of the GMS and/or
Perusahaan menyelenggarakan RUPS The Company organizes the GMS with the
penyelenggaraan RUPSLB dengan the holding of the EGMS by taking
dengan maksud untuk memenuhi lima purpose to fulfill the five rights of all
memperhatikan ketentuan Anggaran into account the provisions of the
hak-hak seluruh Pemegang Saham yang Shareholders mentioned above and with
Dasar Perusahaan dan peraturan Company’s Articles of Association and
disebutkan di atas dan dengan tujuan the aim of obtaining decisions of the
perundang-undangan yang berlaku prevailing rules and regulations
memperoleh keputusan Pemegang Shareholders. The implementation of a
f. Mengangkat dan memberhentikan f. Appoint and dismiss members of the Saham. Pelaksanaan kegiatan RUPS GMS is led by the Board of Directors, in
anggota Dewan Komisaris dan Direksi Board of Commissioners and Board of dipimpin oleh Direksi, sesuai Anggaran accordance with the Company’s Articles of
Directors Dasar Perusahaan. Association.
g. Mengangkat dan/atau g. Appoint and dismiss the Public
Pengumuman mengenai penyelenggaraan An announcement regarding the GMS
memberhentikan Kantor Akuntan Accounting Firm and/or Public
RUPS di umumkan melalui situs web implementation is announced through
Publik dan/atau Akuntan Publik dalam Accountant in carrying out financial
perusahaan serta situs web bursa. the Company’s and IDX websites. The
melakukan audit laporan keuangan report audits
Pengumuman tersebut mencakup juga announcement also includes shareholders’
hak pemegang saham untuk mengusulkan right to propose a GMS agenda. Following
mata acara RUPS. Setelah pengumuman, the announcement, the Company sends
Perusahaan mengirimkan pemanggilan invitations to shareholders as well as
kepada pemegang saham beserta information related to the agenda within
informasi terkait mata acara rapat dengan a period of time in accordance with
jangka waktu sesuai dengan peraturan prevailing rules and regulations.
perundang-undangan yang berlaku.
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Rapat Umum Pemegang Saham Rapat Umum Pemegang Saham
General Meeting of Shareholders General Meeting of Shareholders
PROSEDUR PENGAMBILAN KEPUTUSAN DECISION MAKING PROCEDURE Pemungutan suara dilakukan dengan Voting can be conducted with the
prosedur berikut: following procedure:
Hak untuk berpartisipasi secara efektif The right to participate effectively in the
dalam RUPS dan hak untuk memberikan GMS and right to vote must be announced
suara wajib diumumkan pada situs web on the Company’s website through GMS
1 2 3
Perusahaan melalui tata tertib RUPS yang code of conduct that governs the GMS,
mengatur pelaksanaan RUPS, termasuk including the procedure to cast votes. Pertama, mereka yang Kedua, mereka yang Ketiga, mereka yang tidak
tata cara pemungutan suara. Pengambilan Decisions are made based on deliberation memberikan suara abstain tidak setuju akan diminta mengangkat tangan pada
akan diminta mengangkat mengangkat tangan dan tahap pertama dan kedua
keputusan diambil berdasarkan for consensus. If this is not achieved, then
tangan dan menyerahkan menyerahkan dianggap menyetujui usul yang
musyawarah untuk mufakat. Apabila tidak decisions are made by way of voting, kartu suaranya kartu suaranya sedang dibicarakan
tercapai, maka keputusan diambil dengan namely:
First, those who give Second, those who do Third, those who do not
pemungutan suara, yaitu: abstain votes will be asked not agree will be asked to raise their hand on the first
to raise their hand and raise their hand and hand and second steps will be
hand over the form over considered agreeing to the
the form suggestions which have been
discussed
Untuk mata acara RUPSLB berdasarkan suara Untuk seluruh mata acara RUPST
setuju lebih dari 2/3 (dua per tiga) bagian dari berdasarkan suara setuju lebih dari ½ (satu
jumlah suara yang telah dikeluarkan secara sah per dua) bagian dari jumlah suara yang Pemungutan suara juga dapat dilakukan Voting can also be conducted
dalam rapat, sebagaimana ditentukan dalam telah dikeluarkan secara sah dalam rapat,
sebagaimana ditentukan dalam pasal 23 ayat 2 secara elektronik, yaitu melalui Electronic electronically through the KSEI Electronic
pasal 26 ayat 1.a Anggaran Dasar Perusahaan
Anggaran Dasar Perusahaan General Meeting System KSEI (eASY.KSEI) General Meeting System (eASY. KSEI)
For agendas of EGMS based on the affirmative
vote of more than 2/3 (two-thirds) portion of the For agendas of AGMS based on the affirmative yang disediakan oleh PT Kustodian Sentral provided by PT Kustodian Sentral Efek
total votes which have been validly issued at the vote of more than ½ (one half) portion of the Efek Indonesia melalui tautan akses. Indonesia through the web akses.
meeting, as provided in article 26 paragraph 1. total votes which have been validly issued at the
meeting, as provided in article 23 paragraph 2 of ksei.co.id. Suara yang diberikan melalui ksei.co.id. The voices that have opted to
a of the Company’s Articles of Association
the Company’s Articles of Association pemberian kuasa kepada Biro Administrasi use the power of attorney of the Securities
Efek (BAE) dimasukkan oleh petugas BAE Administration office (BAE) will be entered
yang hadir dalam RUPS. by the officer of the BAE who attends the
GMS.
Tiap saham memberi hak kepada Each share entitles one vote to the
pemiliknya untuk mengeluarkan satu owner. If a shareholder owns more than Petugas BAE dari PT Datindo Entrycom The BAE officer from PT Datindo Entrycom
suara. Apabila pemegang saham memiliki one share with valid vote rights, then the juga membantu Notaris Shanti Lestari, also assisted Notary Shanti Lestari, S.H.,M.
lebih dari satu saham dengan hak suara vote is considered to represent the total S.H.,M.Kn. (untuk RUPSLB & RUPST) dalam Kn. (for EGMS & AGMS) to validate and
yang sah, maka suara yang diberikan number of owned shares unless clearly melakukan validasi dan perhitungan suara count the votes for each decision on each
dianggap mewakili jumlah seluruh saham stated differently in accordance with the dalam setiap pengambilan keputusan agenda of the meeting, based on a power
yang dimilikinya, kecuali secara tegas applicable regulations. rapat atas mata acara rapat, berdasarkan of attorney that the shareholders have
dinyatakan lain sesuai dengan ketentuan surat kuasa yang telah disampaikan oleh submitted.
yang berlaku. pemegang saham.
Suara abstain dianggap mengeluarkan Abstain votes will be considered as the Bagi pemegang saham yang berhalangan For shareholders that cannot attend
suara yang sama dengan suara mayoritas same vote as the majority votes from the hadir, Petrosea memberikan fasilitas surat the GMS, Petrosea provides the power
pemegang saham yang mengeluarkan shareholders who issued the ballots. kuasa yang disediakan oleh Perusahaan of attorney facility in the form of letter
suara. di situs web perusahaan (www.petrosea. templates on the Company’s website
com). Surat kuasa asli wajib disampaikan (www.petrosea.com). The original power
secara langsung atau dengan surat of attorney letter must be submitted
tercatat kepada BAE Perusahaan, yaitu in person or by registered letter to the
PT Datindo Entrycom, dengan alamat Company’s BAE, namely PT Datindo
348 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 349
Page 176
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Rapat Umum Pemegang Saham Rapat Umum Pemegang Saham
General Meeting of Shareholders General Meeting of Shareholders
di Jl. Hayam Wuruk No. 28, Jakarta Entrycom, which is located at Jl. Hayam Pada tahun 2025, Perusahaan in 2025, the Company conducted two
10120, telepon 021-3508077, faksimili Wuruk No. 28, Jakarta 10120, telephone menyelenggarakan RUPS sebanyak dua GMS, namely one Annual GMS and one
021-3508078, u.p. Data Management 021-3508077, facsimile 021-3508078, kali RUPS, yaitu satu RUPS Tahunan dan Extraordinary GMS.
Department dan mengirimkan scan attention: Data Management Department satu RUPS Luar Biasa.
copy melalui email dm@datindo.com. and submit the scanned copy and email
Pemegang saham yang telah memberikan to dm@datindo.com. In the event that
kuasa kepada BAE akan diperhitungkan a shareholder grants power of attorney
dalam kuorum kehadiran. to the Company’s BAE, he/she shall be RUPS Luar Biasa 21 April 2025
counted in the attendance quorum. Extraordinary GMS 21 April 2025
Tempat Indy Bintaro office Park, Building B
LAPORAN PENYELENGGARAAN RUPS DI GMS IMPLEMENTATION REPORT IN 2025 Pelaksanaan Jl. Boulevard Bintaro Jaya Blok B7/A6,
Venue Sektor VII CBD Bintaro Jaya, Tangerang Selatan
2025
Sesuai dengan peraturan perundang- In accordance with Indonesian capital
Pelaksanaan Perusahaan mengumumkan rencana penyelenggaraan RUPS pada tanggal 12 Maret 2025,
undangan pasar modal Indonesia, market rules and regulations, the Company
Implementation serta mengirimkan undangan, tata tertib, informasi terkait mata acara rapat, serta form surat
Perusahaan wajib membuat ringkasan is required to produce a summary of the kuasa RUPS pada tanggal 27 Maret 2025. Ringkasan risalah RUPS pada tanggal 22 April 2025
risalah RUPS yang mencatat jalannya rapat, minutes of the GMS which records the dan pelaporan berita acara RUPS pada tanggal 19 Mei 2025.
termasuk daftar pertanyaan yang diajukan proceedings of the meeting, including The Company announced the plan to conduct a GMS on 12 March 2025 and distributed GMS
invitations, codes of conduct, information related to the agenda and power of attorney
dan jawaban yang diberikan kepada a list of questions asked and answers templates on 27 March 2025. Summary of the minutes of the GMS result on 22 April 2025 and
pemegang saham dalam kesempatan provided to shareholders during the reporting the deed of minutes of meeting of GMS on 19 May 2025.
pembahasan setiap agenda. Ringkasan discussion of each agenda. The summary
risalah RUPS tersebut wajib disampaikan of minutes of the GMS must be submitted
Peserta Rapat dihadiri oleh para pemegang saham atau kuasanya yang sah yang hadir baik melalui
melalui situs web Perusahaan, situs web through the Company’s website, e-RUPS Attendees sistem eASY.KSEI, kuasa kepada PT Datindo Entrycom (Biro Administrasi Efek) maupun hadir
penyedia e-RUPS dan situs web Bursa provider website and Indonesia Stock secara langsung dalam rapat atau mewakili 7.487.652.370 saham atau merupakan 74,24%
dari total 10.086.050.000 saham sesuai Daftar Pemegang Saham tanggal 26 Maret 2025.
Efek Indonesia. Selain itu, Perusahaan juga Exchange website. In addition, the
Mewakili Perusahaan:
melaporkan berita acara RUPS kepada Company also submits the GMS minutes of Hadir secara langsung
OJK. meeting to OJK. • Presiden Komisaris merangkap Komisaris Independen: Osman Sitorus
• Komisaris: Djauhar Maulidi, S.E., M.B.A.
• Komisaris Independen: Dr. Setia Untung Arimuladi S.H., M. Hum.
• Presiden Direktur: Michael
• Direktur: Kartika Hendrawan, Ruddy Santoso, Meinar Kusumastuti, Iman Darus Hikhman
Hadir secara online
Komisaris: Prof. Ginandjar Kartasasmita dan Jenderal Pol. (Purn.) Drs. Sutanto
Kehadiran secara online difasilitasi oleh sistem eASY. KSEI dan Zoom Webinar.
RUPS dipimpin oleh Osman Sitorus selaku Presiden Komisaris merangkap Komisaris
Independen.
Pihak independen:
• Notaris: Shanti Indah Lestari, S.H., M.Kn.
• BAE: PT Datindo Entrycom
Proses perhitungan suara, pembahasan dan pengambilan keputusan diamati sepenuhnya
oleh pihak independen.
350 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 351
Page 177
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Rapat Umum Pemegang Saham Rapat Umum Pemegang Saham
General Meeting of Shareholders General Meeting of Shareholders
RUPS Luar Biasa 21 April 2025 Persetujuan | Approval
Extraordinary GMS 21 April 2025
Mata Acara 1
Agenda 1 Total Saham yang Hadir
Peserta The Meeting was attended by the shareholders or their authorized proxy either through the Total Shares Present
Attendees eASY.KSEI system, proxy to PT Datindo Entrycom (Stock Administration Bureau) or physically 7.487.652.370 saham/shares (74,24%)
present during the Meeting, which represented 7,487,652,370 shares or 74.24% from a total of
10,086,050,000 shares based on the Shareholders List on 26 March 2025.
Representing the Company: Tidak Setuju Abstain Setuju Total Suara Setuju
Attend physically Disagreed Abstained Agreed Total Shares Agreed
• President Commissioner concurrently Independent Commissioner: Osman Sitorus
• Commissioner: Djauhar Maulidi, S.E., M.B.A. 15.340.200 12.393.900 7.459.918.270 7.472.312.170
• Independent Commissioner: Dr. Setia Untung Arimuladi S.H., M. Hum. (0,20%) (0,16%) (99,63%) (99,79%)
• President Director: Michael
• Director: Kartika Hendrawan, Ruddy Santoso, Meinar Kusumastuti, Iman Darus Hikhman Mata Acara 2
Agenda 2 Total Saham yang Hadir
Attend online
Total Shares Present
Commissioner: Prof. Ginandjar Kartasasmita and Jenderal Pol. (Purn.) Drs. Sutanto
The online attendance was facilitated by the eASY.KSEI system and Zoom Webinar. 7.487.652.370 saham/shares (74,24%)
The GMS was chaired by Osman Sitorus as President Commissioner concurrently as
Independent Commissioner.
Tidak Setuju Abstain Setuju Total Suara Setuju
Independent parties: Disagreed Abstained Agreed Total Shares Agreed
• Notary: Shanti Indah Lestari, S.H., M.Kn.
• BAE: PT Datindo Entrycom 15.339.700 12.392.400 7.459.920.270 7.472.312.670
The vote counting, deliberation and decision-making process was fully observed by the (0,20%) (0,16%) (99,63%) (99,79%)
independent parties.
Keputusan | Decisions
Mata Acara 1. Persetujuan atas perubahan tempat kedudukan perseroan.
Agenda 2. Penyesuaian Pasal 3 Anggaran Dasar Perseroan mengenai Maksud dan Tujuan serta Mata Acara 1 Menyetujui Perubahan Pasal 1 ayat 1 Anggaran Dasar Perseroan tentang perubahan Tempat
Kegiatan Usaha Perseroan terkait Peraturan No. IX.J.1 tentang Pokok-pokok Anggaran Agenda 1 Kedudukan Perseroan, semula Tangerang Selatan menjadi Jakarta Barat, sehingga Pasal 1 ayat
Dasar Perseroan yang Melakukan Penawaran Umum Efek Bersifat Ekuitas dan Perusahaan (1) Anggaran Dasar Perseroan menjadi berbunyi sebagai berikut:
Publik. I. Perseroan Terbatas ini bernama “PT Petrosea Tbk” (selanjutnya dalam anggaran dasar cukup
1. Approval of the change of the Company’s domicile. disingkat dengan”Perseroan”), berkedudukan di Jakarta Barat.
2. Adjustment of Article 3 of the Company’s Articles of Association regarding the Objectives
Approve the Change to Article 1 paragraph 1 of the Company’s Articles of Association regarding
and Business Activities of the Company in accordance with Regulation No. IX.J.1 on the the change in the Company’s Domicile, originally from South Tangerang to West Jakarta, so that
Main Provisions of the Articles of Association of Companies Conducting Public offerings of Article 1 paragraph (1) of the Company’s Articles of Association reads as follows:
Equity Securities and Public Companies. I. This Limited Liability Company is named “PT Petrosea Tbk” (hereinafter in the articles of
association simply abbreviated as “Company”), domiciled in West Jakarta.
Jumlah Pemegang Pemegang Saham tidak mengajukan pertanyaan untuk masing-masing mata acara.
Saham Yang The Shareholders did not pose any questions for each agenda. Menyetujui penyesuaian dan pernyataan kembali ketentuan dalam Pasal 3 Anggaran
Mata Acara 2
Mengajukan
Agenda 2 Dasar Perseroan guna memenuhi ketentuan Peraturan No. IX.J.1.
Pertanyaan dan/
Approve the adjustment and restatement of the provisions in Article 3 of the Company’s
atau Pendapat
Articles of Association in order to comply with the provisions of Regulation No. IX.J.1.
Number of
Shareholders Who
Raised Questions
and/or Opinions Realisasi | Realization
Mata Acara 1 Keputusan mata acara ini telah terealisasi dan dilaporkan kepada OJK dan BEI.
Proses Keputusan diambil melalui voting melalui kertas suara (termasuk bagi yang memberikan kuasa
Agenda 1 The decisions on this agenda have been realized and reported to OJK and BEI.
Process kepada BAE), serta diamati oleh Notaris dan Petugas BAE.
The decisions were made through voting by poll (including the shareholders who gave power
of attorney to BAE) and were observed by the Notary and the BAE officer.
Mata Acara 2 Keputusan mata acara ini telah terealisasi dan dilaporkan kepada OJK dan BEI.
Agenda 2 The decisions on this agenda have been realized and reported to OJK and BEI.
352 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 353
Page 178
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Rapat Umum Pemegang Saham Rapat Umum Pemegang Saham
General Meeting of Shareholders General Meeting of Shareholders
RUPS Tahunan 21 April 2025
Peserta The Meeting was attended by the shareholders or their authorized proxy either
Annual GMS 21 April 2025
Attendees through the eASY.KSEI system, proxy to PT Datindo Entrycom (Stock Administration
Bureau) or physically present during the Meeting, which represented 7,487,642,470
shares or 74.24% from a total of 10,086,050,000 shares based on the Shareholders
Tempat Indy Bintaro office Park, Building B
Pelaksanaan List on 26 March 2025.
Jl. Boulevard Bintaro Jaya Blok B7/A6,
Venue Sektor VII CBD Bintaro Jaya, Tangerang Selatan
Representing the Company:
Attend physically
• President Commissioner concurrently Independent Commissioner: Osman
Pelaksanaan Perusahaan mengumumkan rencana penyelenggaraan RUPS pada tanggal 12 Maret 2025, Sitorus
Implementation serta mengirimkan undangan, tata tertib, informasi terkait mata acara rapat, serta form surat
• Commissioner: Djauhar Maulidi, S.E., M.B.A.
kuasa RUPS pada tanggal 27 Maret 2025. Ringkasan risalah RUPS pada tanggal 22 April 2025
• Independent Commissioner: Dr. Setia Untung Arimuladi S.H., M. Hum.
dan pelaporan berita acara RUPS pada tanggal 19 Mei 2025.
• President Director: Michael
The Company announced the plan to conduct a GMS on 12 March 2025 and distributed GMS • Director: Kartika Hendrawan, Ruddy Santoso, Meinar Kusumastuti, Iman Darus
invitations, codes of conduct, information related to the agenda and power of attorney letter Hikhman
templates on 27 March 2025. Summary of the minutes of the GMS result on 22 April 2025 and
reporting the deed of minutes of meeting of GMS on 19 May 2025.
Attend online
Commissioner: Prof. Ginandjar Kartasasmita and Jenderal Pol. (Purn.) Drs. Sutanto
Peserta Rapat dihadiri oleh para pemegang saham atau kuasanya yang sah yang hadir baik melalui
Attendees sistem eASY.KSEI, kuasa kepada PT Datindo Entrycom (Biro Administrasi Efek) maupun hadir The online attendance was facilitated by the eASY.KSEI system and Zoom Webinar.
secara langsung dalam rapat atau mewakili 7.487.642.470 saham atau merupakan 74,24% The GMS was chaired by Osman Sitorus as President Commissioner concurrently as
dari total 10.086.050.000 saham sesuai Daftar Pemegang Saham tanggal 26 Maret 2025. Independent Commissioner.
Mewakili Perusahaan: Hadir secara langsung Independent parties:
• Presiden Komisaris merangkap Komisaris Independen: Osman Sitorus
• Notary: Shanti Indah Lestari, S.H., M.Kn.
• Komisaris: Djauhar Maulidi, S.E., M.B.A.
• BAE: PT Datindo Entrycom
• Komisaris Independen: Dr. Setia Untung Arimuladi S.H., M. Hum.
• Presiden Direktur: Michael
The vote counting, deliberation and decision-making process was fully observed by
• Direktur: Kartika Hendrawan, Ruddy Santoso, Meinar Kusumastuti, Iman Darus Hikhman
the independent parties.
Hadir secara online
Prof. Ginandjar Kartasasmita dan Jenderal Pol. (Purn.) Drs. Sutanto
Mata Acara 1. Penyampaian dan persetujuan atas Laporan Tahunan dan laporan
Kehadiran secara online difasilitasi oleh sistem eASY. KSEI dan Zoom Webinar.
Agenda pertanggungjawaban Direksi dan laporan tugas pengawasan Dewan Komisaris
RUPS dipimpin oleh Osman Sitorus selaku Presiden Komisaris merangkap Komisaris
untuk tahun buku yang berakhir 31 Desember 2024 (“Tahun Buku 2024”).
Independen.
2. Penyampaian dan pengesahan laporan keuangan konsolidasian Perseroan
Pihak independen: untuk Tahun Buku 2024.
Notaris: Shanti Indah Lestari, S.H., M.Kn. 3. Persetujuan penggunaan laba bersih Perseroan untuk Tahun Buku 2024.
BAE: PT Datindo Entrycom 4. Penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik untuk melakukan
audit atas laporan keuangan konsolidasian Perseroan untuk tahun buku yang
Proses perhitungan suara, pembahasan dan pengambilan keputusan diamati sepenuhnya berakhir pada tanggal 31 Desember 2025.
oleh pihak independen.
5. Persetujuan perubahan susunan Dewan Komisaris dan Direksi Perseroan.
6. Penetapan remunerasi bagi anggota Dewan Komisaris dan Direksi Perseroan
untuk tahun 2025.
7. Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum Obligasi
Berkelanjutan I Tahap I Tahun 2024 dan Sukuk Ijarah Berkelanjutan I Tahap I
Tahun 2024.
354 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 355
Page 179
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Rapat Umum Pemegang Saham Rapat Umum Pemegang Saham
General Meeting of Shareholders General Meeting of Shareholders
Persetujuan | Approval
1. Submission and approval of the Annual Report and accountability report of the Board
of Directors and report on the supervisory duties of the Board of Commissioners for
the financial year ending 31 December 2024 (“Fiscal Year 2024”). Mata Acara 1
Agenda 1 Total Saham yang Hadir
2. Submission and ratification of the Company’s consolidated financial statements
Total Shares Present
for the 2024 Fiscal Year.
3. Approval of the use of the Company’s net profit for Fiscal Year 2024. 7.487.642.470 saham/shares (74,24%)
4. Appointment of a Public Accountant and/or Public Accounting Firm to audit the
Company’s consolidated financial statements for the financial year ending
Total Suara
31 December 2025.
Tidak Setuju Abstain Setuju Setuju
5. Approval of changes in the composition of the Company’s Board of Commissioners Disagreed Abstained Agreed Total Shares
and/or Board of Directors. Agreed
6. Determination of remuneration for members of the Company’s Board of
Commissioners and Board of Directors for 2025. Tidak ada
7. Report on the Realization of the Use of Funds from the Public offering of pemegang saham
Shelf-Registered Bonds I Phase I of 2024 and Shelf-Registered Sukuk Ijarah I P dan/atau kuasa
hase I of 2024. pemegang saham
yang tidak setuju 12.467.400 7.475.175.070 7.487.642.470
(0,17%) (99,83%) (100%)
There were no
Jumlah Pemegang Ketua Rapat menyampaikan 1 pertanyaan untuk agenda 1 dan 2 dari pemegang saham shareholders and/or
Saham Yang sebesar 31.400 saham dengan pertanyaan: shareholder proxies
Mengajukan 1. Kenapa pada tahun 2024, pendapatan naik tetapi laba turun serta apakah perusahaan who disagreed
Pertanyaan dan/ telah melakukan upaya efisiensi untuk mengurangi beban usaha.
atau Pendapat
2. Berapa proyeksi pendapatan tahun 2025 serta bagaimana pengaruh penurunan rupiah
Number of Mata Acara 2
terhadap kondisi keuangan perusahaan. Total Saham yang Hadir
Shareholders Who Agenda 2
Total Shares Present
Raised Questions Pertanyaan tersebut dijawab oleh Ruddy Santoso selaku Direktur Perusahaan sebagai
and/or Opinions berikut: 7.487.642.470 saham/shares (74,24%)
Peningkatan pendapatan dari lini EPC mendorong kenaikan signifikan, sementara di jasa
pertambangan terdapat biaya operasional dan investasi alat berat untuk proyek baru.
Perusahaan menambah fasilitas term loan guna pembiayaan dan penguatan modal kerja. Total Suara
Tidak Setuju Abstain Setuju
Upaya continuous improvement dan digitalisasi terus diterapkan untuk efisiensi dan Setuju Total
Disagreed Abstained Agreed
operational excellence Shares Agreed
The Chairperson of the Meeting conveyed one question related to Agendas 1 and 2 from a
Tidak ada
shareholder representing 31,400 shares, as follows:
pemegang saham
1. Why did revenue increase in 2024 while profit decreased, and has the company
dan/atau kuasa
undertaken efficiency measures to reduce operating expenses?
pemegang saham
2. What is the projected revenue for 2025, and how will the depreciation of the rupiah 12.467.400 7.475.175.070 7.487.642.470
yang tidak setuju
affect the company’s financial condition? (0,17%) (99,83%) (100%)
There were no
The questions were answered by Ruddy Santoso, the Company’s Director, as follows:
shareholders and/or
The increase in revenue from the EPC business line drove significant growth, while in the
shareholder proxies
mining services sector there were operational costs and capital investments for new
who disagreed
projects. The company added a term loan facility to finance heavy equipment purchases and
strengthen working capital. Continuous improvement and digitalization efforts continue to
be implemented to enhance efficiency and operational excellence Mata Acara 3
Total Saham yang Hadir
Agenda 3
Total Shares Present
7.487.642.470 saham/shares (74,24%)
Proses Keputusan diambil melalui voting melalui kertas suara (termasuk bagi yang memberikan
Process kuasa kepada BAE), serta diamati oleh Notaris dan Petugas BAE.
The decisions were made through voting by poll (including the shareholders who gave power Total Suara
Tidak Setuju Abstain Setuju
of attorney to BAE) and were observed by the Notary and the BAE officer. Setuju Total
Disagreed Abstained Agreed
Shares Agreed
500 12.467.400 7.475.174.570 7.487.641.970
(0,0000067%) (0,17%) (99,83%) (99,99%)
356 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 357
Page 180
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Rapat Umum Pemegang Saham Rapat Umum Pemegang Saham
General Meeting of Shareholders General Meeting of Shareholders
Mata Acara 4
Total Saham yang Hadir
Agenda 4
Total Shares Present
Mata Acara 2 1. Mengesahkan Laporan keuangan konsolidasian Perseroan untuk Tahun Buku 2024,
7.487.642.470 saham/shares (74,24%) Agenda 2 yang telah diaudit oleh Kantor Akuntan Publik Liana Ramon Xenia & Rekan dengan opini
wajar dalam semua hal yang material sebagaimana diuraikan dalam Laporan
No. 00030/2.1460/AU.1/02/1428-3/1/II/2025 tanggal 28 Februari 2025.
Total Suara 2. Memberikan pembebasan sepenuhnya (acquit et de charge) kepada Dewan
Tidak Setuju Abstain Setuju Setuju Komisaris Perseroan atas tugas pengawasannya dan Direksi Perseroan atas tugas
Disagreed Abstained Agreed Total Shares pengurusannya, dalam tahun 2024, sepanjang tindakan tersebut tercermin dalam
Agreed
Laporan Keuangan Perseroan Tahun Buku 2024.
1. To ratify the Company’s consolidated financial statements for the 2024 Financial Year,
Tidak ada
which have been audited by the Public Accounting Firm Liana Ramon Xenia &
pemegang saham
Rekan with a fair opinion in all material respects as described in Report
dan/atau kuasa
No. 00030/2.1460/AU.1/02/1428-3/1/II/2025 dated 28 February 2025.
pemegang saham
12.467.400 7.475.175.070 7.487.642.470 2. To grant full release (acquit et de charge) to the Company’s Board of Commissioners
yang tidak setuju
(0,17%) (99,83%) (100%) for their supervisory duties and the Company’s Board of Directors for their management
There were no duties, in 2024, as long as these actions are reflected in the Company’s Financial
shareholders and/or Statements for the Fiscal Year 2024.
shareholder proxies
who disagreed
Mata Acara 3 1. Menyetujui penetapan penggunaan laba untuk dividen tunai sebesar US$10.000.000
Mata Acara 5 Agenda 3 atau sebesar US$0,00099147 per saham dengan nilai tukar berdasarkan kurs tengah
Total Saham yang Hadir
Agenda 5
Total Shares Present yang ditetapkan oleh Bank Indonesia pada tanggal 2 Mei 2025 atau Recording Date,
untuk 10.086.050.000 saham yang beredar, yang berasal dari:
7.487.642.470 saham/shares (74,24%)
a. US$9.699.000 dari laba yang dapat diatribusikan kepada pemilik entitas induk
tahun buku 2024
b. US$301.000 dari laba ditahan
Total Suara
Tidak Setuju Abstain Setuju Setuju
2. Jadwal pembagian dividen adalah sebagai berikut:
Disagreed Abstained Agreed Total Shares
Agreed • Akhir Periode Perdagangan yang masih mengandung hak Dividen atau Cum
Dividen, adalah:
• Pasar Reguler & Negosiasi tanggal 29 April 2025
15.340.400 12.467.200 7.459.834.870 7.472.302.070 • Pasar Tunai tanggal 2 Mei 2025
(0,20%) (0,17%) (99,63%) (94,80%)
• Awal Periode Perdagangan tanpa hak Dividen atau Ex Dividen, adalah:
• Pasar Reguler & Negosiasi tanggal 30 April 2025
Mata Acara 6 • Pasar tunai tanggal 5 Mei 2025
Total Saham yang Hadir
Agenda 6
Total Shares Present • Penentuan Daftar Pemegang Saham yang berhak atas dividen tunai atau Recording
Date tanggal 2 Mei 2025
7.487.642.470 saham/shares (74,24%)
• Tanggal Pembayaran atau Pendistribusian Dividen tanggal 22 Mei 2025
3. Memberikan kuasa kepada Direksi untuk menentukan tata cara pembagian dividen
Total Suara
Tidak Setuju Abstain Setuju Setuju serta segala tindakan yang diperlukan untuk tujuan dengan memperhatikan peraturan
Disagreed Abstained Agreed Total Shares perundang-undangan yang berlaku khususnya di bidang pasar modal dan perpajakan
Agreed
2.000 12.467.200 7.475.173.270 7.487.640.470
(0,0000267%) (0,17%) (99,83%) (99,99%)
Keputusan | Decisions
Mata Acara 1 Menyetujui Laporan Tahunan dan laporan pertanggungjawaban Direksi dan laporan tugas
Agenda 1 pengawasan Dewan Komisaris mengenai jalannya Perseroan dan tata usaha Perseroan untuk
tahun buku yang berakhir 31 Desember 2024 (untuk selanjutnya disebut “Tahun Buku 2024”).
To approve the Annual Report and accountability report of the Board of Directors and the
supervisory report of the Board of Commissioners regarding the running of the Company
and the administration of the Company for the financial year ending 31 December 2024
(hereinafter referred to as “Fiscal Year 2024”).
358 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 359
Page 181
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Rapat Umum Pemegang Saham Rapat Umum Pemegang Saham
General Meeting of Shareholders General Meeting of Shareholders
1. To approve the determination of the use of profits for cash dividends of Mata Acara 5
US$10,000,000 or US$0.00099147 per share at an exchange rate based on the middle Agenda 5 1. Menyetujui untuk mengangkat kembali nama-nama di bawah ini yang masa jabatannya
rate set by Bank Indonesia on 2 May 2025 or the Recording Date, for 10,086,050,000 berakhir pada saat penutupan Rapat yaitu:
shares in circulation, originating from: • Osman Sitorus sebagai Presiden Komisaris merangkap Komisaris Independen
a. US$9,699,000 of profit attributable to owners of the parent entity for the • Djauhar Maulidi sebagai Komisaris
2024 financial year • Jenderal Pol (Purn.) Drs. Sutanto sebagai Komisaris
b. US$301,000 of retained earnings • Dr. Setia Untung Arimuladi S.H., M.Hum., sebagai Komisaris Independen
• Ruddy Santoso sebagai Direktur
2. The dividend distribution schedule is as follows:
• End of the trading period which still contains Dividend or Cum Dividend rights, are: Berlaku efektif sejak tanggal ditutupnya Rapat ini dengan mengikuti masa jabatan
• Regular & Negotiation Markets on 29 April 2025 Direksi dan Dewan Komisaris yang diangkat berdasarkan Rapat Umum Pemegang
• Cash Market on 2 May 2025 Saham Luar Biasa pada tanggal 4 Desember 2023 yaitu sampai dengan ditutupnya
• The beginning of the trading period without Dividend or Ex Dividend rights, is: Rapat Umum Pemegang Saham Tahunan Perseroan yang diselenggarakan pada tahun
• Regular & Negotiation Markets on 30 April 2025 2026, dengan tidak mengurangi hak Rapat Umum Pemegang Saham untuk dapat
• Cash Market on 5 May 2025 memberhentikan anggota Dewan Komisaris dan Direksi Perseroan sewaktu-waktu
• Determination of the list of shareholders who are entitled to cash dividends or
Recording Date is 2 May 2025
• Date of Payment or Distribution of Dividend on 22 May 2025
3. To grant authority to the Board of Directors to determine the procedures for dividend 2. Dengan demikian susunan Dewan Komisaris dan Direksi Perseroan tetap sebagai
distribution and all actions required for this purpose, taking into account applicable laws berikut:
and regulations, particularly in the fields of capital markets and taxation Dewan Komisaris
• Presiden Komisaris: Osman Sitorus (merangkap sebagai Komisaris Independen)
• Komisaris : Prof. Ginandjar Kartasasmita
• Komisaris: Djauhar Maulidi S.E., M.B.A.
Mata Acara 4 1. Menyetujui penunjukan Akuntan Publik Kasman dan Kantor Akuntan Publik Liana
• Komisaris : Erwin Ciputra
Agenda 4 Ramon Xenia & Rekan untuk memberikan jasa audit atas laporan keuangan
• Komisaris : Jenderal Pol (Purn.) Drs. Sutanto
konsolidasian
• Komisaris: Dr. Setia Untung Arimuladi S.H., M.Hum (Independen)
PT Petrosea Tbk dan entitas anak untuk tahun yang berakhir tanggal 31 Desember 2025
Direksi
2. Merekomendasikan pemberian pelimpahan wewenang kepada Dewan Komisaris
• Presiden Direktur: Michael
Perseroan untuk menetapkan besaran imbalan jasa audit, penambahan ruang lingkup
• Direktur: Kartika Hendrawan
pekerjaan yang diperlukan dan persyaratan lainnya yang wajar bagi Kantor Akuntan
• Direktur: Ruddy Santoso
Publik tersebut
• Direktur: Meinar Kusumastuti
3. Memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan untuk • Direktur: Iman Darus Hikhman
menetapkan Kantor Akuntan Publik dan/atau Akuntan Publik pengganti apabila karena
Masing-masing untuk masa jabatan sampai dengan ditutupnya Rapat Umum
sebab apapun juga Kantor Akuntan Publik dan/atau Akuntan Publik yang telah ditunjuk
Pemegang Saham Tahunan Perseroan pada tahun 2026, dengan tidak mengurangi hak
tersebut tidak dapat menyelesaikan audit atas laporan keuangan konsolidasian PT
Rapat Umum Pemegang Saham untuk memberhentikan anggota Dewan Komisaris
Petrosea Tbk dan entitas anak per 31 Desember 2025
sewaktu-waktu
1. To approve the appointment of Public Accountant Kasman and Public Accountant Firm
Liana Ramon Xenia & Rekan to provide audit services for the consolidated financial
statements of PT Petrosea Tbk and subsidiaries for the year ended 31 December 2025 1. Approved to reappoint the following names whose terms of office ended at the closing
2. Recommend the delegation of authority to the Company’s Board of Commissioners of the Meeting, namely:
to determine the amount of audit service fees, additional scope of work required and • Osman Sitorus as President Commissioner concurrently serving as Independent
other reasonable requirements for the Public Accounting Firm Commissioner
3. To grant authority and power to the Company’s Board of Commissioners to appoint • Djauhar Maulidi as Commissioner
a replacement Public Accounting Firm and/or Public Accountant if for any reason • Jenderal Pol (Purn.) Drs. Sutanto as Commissioner
whatsoever the appointed Public Accounting Firm and/or Public Accountant cannot • Dr. Setia Untung Arimuladi S.H., M.Hum., as Independent Commissioner
complete the audit of the consolidated financial statements of PT Petrosea Tbk and its • Ruddy Santoso as Director
subsidiaries as of 31 December 2025 Effective as of the closing date of this Meeting by following the term of office of the
Board of Directors and Board of Commissioners appointed based on the Extraordinary
General Meeting of Shareholders on 4 December 2023, namely until the closing of the
Company’s Annual General Meeting of Shareholders held in 2026, without reducing the
rights of the General Meeting of Shareholders to be able to dismiss members of the
Board of Commissioners and Board of Directors of the Company at any time
360 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 361
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Rapat Umum Pemegang Saham Rapat Umum Pemegang Saham
General Meeting of Shareholders General Meeting of Shareholders
Realisasi | Realization
2. Thus, the composition of the Company’s Board of Commissioners and Board of
Directors remains as follows:
Board of Commissioners
Mata Acara 1 Keputusan mata acara ini telah terealisasi dan dilaporkan kepada OJK dan BEI.
• President Commissioner: Osman Sitorus (concurrently Independent
Agenda 1 The decisions on this agenda have been realized and reported to OJK and BEI.
Commissioner)
• Commissioner: Prof. Ginandjar Kartasasmita
• Commissioner: Djauhar Maulidi S.E., M.B.A.
• Commissioner: Erwin Ciputra Mata Acara 2 Keputusan mata acara ini telah terealisasi dan dilaporkan kepada OJK dan BEI.
• Commissioner: Jenderal Pol (Purn.) Drs. Sutanto Agenda 2 The decisions on this agenda have been realized and reported to OJK and BEI.
• Commissioner: Dr. Setia Untung Arimuladi S.H., M.Hum (Independen)
Board of Directors
• President Director : Michael
Mata Acara 3 Keputusan mata acara ini telah terealisasi dan dilaporkan kepada OJK dan BEI.
• Director : Kartika Hendrawan
Agenda 3 The decisions on this agenda have been realized and reported to OJK and BEI.
• Director : Ruddy Santoso
• Director : Meinar Kusumastuti
• Director : Iman Darus Hikhman
Each for a term of office until the closing of the Company’s Annual General Meeting Mata Acara 4 Keputusan mata acara ini telah terealisasi dan dilaporkan kepada OJK dan BEI.
of Shareholders in 2026, without reducing the rights of the General Meeting of Agenda 4 The decisions on this agenda have been realized and reported to OJK and BEI.
Shareholders to dismiss members of the Board of Commissioners at any time
Mata Acara 5 Keputusan mata acara ini telah terealisasi dan dilaporkan kepada OJK dan BEI.
Mata Acara 6
1. Memberikan kuasa kepada Dewan Komisaris untuk menentukan besaran remunerasi Agenda 5 The decisions on this agenda have been realized and reported to OJK and BEI.
Agenda 6
bagi anggota Direksi Perseroan untuk tahun buku 2025 dengan memperhatikan
rekomendasi dari Komite Nominasi & Remunerasi
2. Menyetujui penetapan besaran remunerasi Dewan Komisaris Perseroan adalah sama
dengan tahun 2024, atau dilakukan penyesuaian apabila hal tersebut diperlukan sesuai Mata Acara 6 Keputusan mata acara ini telah terealisasi.
dengan rekomendasi dari Komite Nominasi & Remunerasi untuk selanjutnya ditetapkan Agenda 6 The decisions on this agenda have been realized.
oleh Dewan Komisaris
1. To grant authority to the Board of Commissioners to determine the amount of
remuneration for members of the Company’s Board of Directors for the 2025 financial Mata Acara 7 Keputusan mata acara ini telah terealisasi dan dilaporkan kepada OJK dan BEI.
year by taking into account the recommendations of the Nomination & Remuneration Agenda 7 The decisions on this agenda have been realized and reported to OJK and BEI.
Committee
2. To approve the determination of the amount of remuneration for the Company’s Board
of Commissioners to be the same as in 2024, or adjustments will be made if necessary in
accordance with the recommendations of the Nomination & Remuneration Committee
to be further determined by the Board of Commissioners
KEPUTUSAN & REALISASI RUPS DECISIONS & REALIZATIONS OF
Mata Acara 7
TAHUN 2024 2024 GMS
Oleh karena Mata acara RUPST ini merupakan pemenuhan dari ketentuan yang diatur dalam
Agenda 7
Pasal 6 dan Pasal 7 POJK No. 30/POJK.04/2015 tentang Laporan Realisasi Penggunaan Dana Seluruh keputusan RUPS yang All decisions of GMSs conducted in 2024,
Hasil Penawaran Umum dan hanya bersifat laporan, maka mata acara ini tidak memerlukan
persetujuan pemegang saham
dilaksanakan pada tahun 2024, baik RUPS both the Annual GMS and Extraordinary
Due to this agenda item for the AGMS is a fulfillment of the provisions stipulated in Article 6 Tahunan maupun RUPS Luar Biasa, telah GMS, have been realized in 2024.
and Article 7 of POJK No. 30/POJK.04/2015 concerning the Report on the Realization of the dilaksanakan pada tahun 2024.
Use of Proceeds from Public offerings and is only a report, this agenda item does not require
shareholder approval
Untuk informasi terkait RUPS tahun 2024 GMS information can be viewed in the
dapat dilihat di pada bagian Tata Kelola Corporate Governance section on page
Perusahaan pada halaman 176 Laporan 176 of 2024 Annual Report which can be
Tahunan 2024 yang dapat diakses di accessed at www.petrosea.com .
www.petrosea.com .
362 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 363
Page 183
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Dewan Komisaris
Dewan Komisaris
Board of Commissioners
Board of Commissioners
Masing-masing anggota memiliki tugas Commissioners and one serves as
dan tanggung jawab secara terpisah, Independent Commissioners. Each
terutama dalam memimpin rapat komite member has a separate role and different
dan memberikan rekomendasi kepada responsibilities, particularly in chairing
Dewan Komisaris, di samping menjalankan meetings of their committee and providing
peran sebagai anggota Dewan Komisaris. recommendations to the Board of
Commissioners, besides carrying out
their role as members of the Board of
Commissioners.
Berdasarkan RUPST yang dilaksanakan Based on the AGMS which was conducted
pada tanggal 21 April 2025, komposisi on 21 April 2025, the composition on the
Dewan Komisaris Perusahaan adalah: Company’s Board of Commissioners is as
follows:
1. Osman Sitorus (Presiden Komisaris 1. Osman Sitorus (President
merangkap Komisaris Independen) Commissioner concurrently
Independent Commissioner)
2. Erwin Ciputra (Komisaris) 2. Erwin Ciputra (Commissioner)
3. Djauhar Maulidi S.E., M.B.A. (Komisaris) 3. Djauhar Maulidi S.E., M.B.A.
(Commissioner)
4. Prof. Ginandjar Kartasasmita 4. Prof. Ginandjar Kartasasmita
(Komisaris) (Commissioner)
5. Jend. Pol (Purn.) Drs. Sutanto 5. Jend. Pol (Purn.) Drs. Sutanto
(Komisaris) (Commissioner)
Dewan Komisaris merupakan organ The Board of Commissioners is a company
6. Dr. Setia Untung Arimuladi, S.H., 6. Dr. Setia Untung Arimuladi, S.H.,
perusahaan yang bertanggung jawab atas organ responsible for supervisory duties,
M.Hum. (Komisaris Independen) M.Hum. (Independent Commissioner)
tugas pengawasan, termasuk memberikan including providing advice to the Board
nasihat kepada Direksi dalam menjalani of Directors in managing the Company.
tugas pengelolaan Perusahaan. Dewan The Board of Commissioners also assists
KEPEMILIKAN SAHAM OLEH ANGGOTA SHARE OWNERSHIP OF MEMBERS OF
Komisaris juga mendampingi Direksi guna the Board of Directors to ensure that
DEWAN KOMISARIS & DIREKSI THE BOARD OF COMMISSIONERS &
memastikan pengelolaan Perusahaan the Company’s management complies
BOARD OF DIRECTORS
mematuhi prinsip-prinsip dan praktik with GCG pillars and best practices.
terbaik GCG. Selain itu, Dewan Komisaris Furthermore, the Board of Commissioners Terkait kepemilikan saham oleh anggota Related to share ownership of members
juga bertanggung jawab mendampingi is also responsible to assist the Board of Dewan Komisaris maupun Direksi, of the Board of Commissioners or Board
Direksi dalam menentukan strategi Directors in determining the Company’s Perusahaan mengikuti ketentuan POJK No. of Directors, the Company follows the
Perusahaan, serta memberikan saran, strategy, as well as providing advice 4 Tahun 2024 tentang Laporan Kepemilikan provisions of POJK No. 4 of 2024 regarding
nasihat dan rekomendasi kepada Direksi and recommendations to the Board of atau Setiap Perubahan Kepemilikan Saham Reports of Ownership or Any Changes in
terkait isu maupun permasalahan yang ada Directors regarding issues or problems Perusahaan Terbuka dan Laporan Aktivitas Share Ownership of A Public Company
di dalam industri. within the industry. Menjaminkan Saham Perusahaan Terbuka and Reports on Activities to Pledge Shares
jo. SEOJK No. 10/SEOJK.04/2025 tentang of A Public Company jo. SEOJK No. 10/
Dewan Komisaris Perusahaan terdiri atas The Board of Commissioners consist Penyampaian Laporan Kepemilikan atau SEOJK.04/2025 regarding Submission
enam orang, yaitu satu Presiden Komisaris of six members, in which one serves as
merangkap Komisaris Independen, empat President Commissioner concurrently
Komisaris dan satu Komisaris Independen. Independent Commissioner, four
364 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 365
Page 184
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Setiap Perubahan Kepemilikan Saham of Ownership Reports or Any Changes in 3. Memiliki pengetahuan yang memadai 3. Has sufficient knowledge of the fields
Perusahaan Terbuka dan Laporan Aktivitas Ownership of Public Company Shares and di bidang usaha sesuai dengan of business that match those of the
Menjaminkan Saham Perusahaan Terbuka Reports on Activities of Pledge of Public kegiatan usaha Perusahaan Company’s business activities
Secara Elektronik. Company Shares Electronically. 4. Memiliki pemahaman terhadap 4. Has a proper understanding of
manajemen dan tata kelola Perusahaan corporate management and
Dapat dilaporkan bahwa satu anggota It can be reported that one member of
governance
Dewan Komisaris dan tiga anggota the Board of Commissioners and three
5. Berdedikasi serta dapat menyediakan 5. Is dedicated and able to provide
Direksi memiliki saham Perusahaan secara members of the Board of Directors of the
waktu yang cukup untuk melaksanakan enough time to accomplish his/her
langsung maupun tidak langsung. Company’s do not own shares directly or
tugasnya duties
indirectly.
Kepemilikan saham tersebut dapat dilihat The share ownership can be viewed in PERSYARATAN LAIN OTHER CRITERIA
pada informasi saham Dewan Komisaris the Board of Commissioners and Board
Anggota Dewan Komisaris dilarang Members of the Board of Commissioners
dan Direksi di bab profil pada halaman of Directors share information section
memangku jabatan rangkap baik sebagai are not allowed to hold concurrent
184-209 dan bab GCG pada bagian on page 184-209 and Policy of Share
anggota Direksi, Dewan Komisaris maupun positions as members of the Board of
Kebijakan Pengungkapan Kepemilikan Ownership Disclosure of Members of the
komite-komite pada perusahaan terbuka Directors, Board of Commissioners, or
Saham Oleh Anggota Dewan Komisaris Board of Commissioners and/or Board of
lainnya kecuali sebagaimana yang telah committees of other listed companies
dan/atau Anggota Direksi pada halaman Directors section in the GCG chapter on
ditentukan dalam ketentuan peraturan except in cases that have been provided
238 di Laporan Tahunan ini. page 238 of this Annual Report.
perundang-undangan yang berlaku, by prevailing rules and regulations,
khususnya ketentuan di bidang pasar particularly rules and regulations of the
KRITERIA SELEKSI CALON ANGGOTA BOARD OF COMMISSIONERS MEMBER
modal. capital market.
DEWAN KOMISARIS SELECTION CRITERIA
Board Manual Perusahaan menentukan The Company’s Board Manual provides SUSUNAN, JUMLAH & KOMPOSISI STRUCTURE, NUMBER & COMPOSITION
persyaratan formal, persyaratan materiil formal criteria, material criteria and other DEWAN KOMISARIS TAHUN 2025 OF THE BOARD OF COMMISSIONERS IN
dan persyaratan lain bagi seorang calon criteria for selecting a potential member of 2025
anggota Dewan Komisaris. the Board of Commissioners.
Pada tahun 2025, susunan, jumlah dan In 2025, the structure, number and
komposisi Dewan Komisaris Perusahaan composition of the Company’s Board of
PERSYARATAN FORMAL FORMAL CRITERIA
telah sesuai dengan Anggaran Dasar dan Commissioners were in compliance with
Including among others, namely commits
Mencakup antara lain, yaitu memiliki Board Manual yang berlaku, yaitu jumlah prevailing Articles of Association and
to uphold prevailing rules and regulations
komitmen terhadap penegakan terhadap anggota Dewan Komisaris telah melebihi Board Manual. The number of members of
as well as the knowledge and/or skills
peraturan perundang-undangan serta yang dipersyaratkan, yaitu sedikitnya tiga the Board of Commissioners exceeded
required by the Company.
pengetahuan dan/atau keahlian yang orang anggota Dewan Komisaris, termasuk the minimum requirement of at least
diperlukan Perusahaan. Komisaris Independen yang jumlahnya three members, including Independent
disesuaikan dengan persyaratan dalam Commissioners whose number was
PERSYARATAN MATERIIL MATERIAL CRITERIA
peraturan perundangan-undangan yang determined in accordance with applicable
1. Memiliki rekam jejak yang menunjukkan 1. Has a proven track record of berlaku di bidang pasar modal dan diantara capital market regulations. Among the
keberhasilan dalam pengurusan successful management of anggota Dewan Komisaris dapat diangkat members of the Board of Commissioners,
perusahaan sebelumnya corporations seorang Presiden Komisaris dan/atau the following may be appointed a
2. Memiliki tata nilai yang sesuai dengan 2. Has a set of values that are compatible seorang Wakil Presiden Komisaris. President Commissioner and/or a Vice
tata nilai Perusahaan to those of the Company President Commissioner.
366 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 367
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Dewan Komisaris Dewan Komisaris
Board of Commissioners Board of Commissioners
TUGAS, TANGGUNG JAWAB & DUTIES, RESPONSIBILITIES & dilakukan Dewan Komisaris dalam of Commissioners within one fiscal
WEWENANG DEWAN KOMISARIS AUTHORITIES OF THE BOARD OF satu tahun buku (baik rapat Dewan year (both Board of Commissioners
COMMISSIONERS Komisaris maupun rapat gabungan Meetings and Joint Meetings of
Dewan Komisaris dengan Direksi), the Board of Commissioners and
Dewan Komisaris bertanggung jawab The Board of Commissioners is responsible
serta honorarium, fasilitas dan/ the Board of Directors) and also
mengawasi pengelolaan Perusahaan, for overseeing the management of the
atau tunjangan lain yang diterima honorariums, facilities and/or other
baik secara umum maupun secara khusus, Company, both in general and in particular
oleh anggota Dewan Komisaris dari benefits received by the members of
serta bertugas memberikan saran, nasehat matters and has the duty to provide
Perusahaan the Board of Commissioners of the
dan rekomendasi terkait kepengurusan advice and recommendations regarding
Company
Perusahaan kepada Direksi, sesuai the administration of the Company to the
peraturan perundang-undangan, Anggaran Board of Directors, in accordance with 3. Mengkaji, menelaah, memberikan saran 3. Reviewing, investigating and providing
Dasar Perusahaan, serta Board Manual rules and regulations, the Company’s dan persetujuan atas usulan Rencana advice and approval on proposed
Perusahaan. Dewan Komisaris juga memiliki Articles of Association and Board Manual. Jangka Panjang (RJP) Perusahaan yang Strategic Business Plan (SBP) of the
tugas untuk memantau implementasi GCG The Board of Commissioners also has disampaikan oleh Direksi paling lambat Company that have been submitted
di lingkungan Perusahaan, dalam rangka the duty to monitor the implementation 30 (tiga puluh) hari sebelum periode 5 by the Board of Directors at least 30
menjaga keberlanjutan Perusahaan, bisnis of GCG at the Company, to uphold (lima) tahun periode berikutnya dimulai (thirty) days before the next 5 (five)
Perusahaan serta lingkungan Perusahaan. the sustainability of the Company, year period commences
the business of the Company and the
4. Mengkaji, menelaah, memberikan saran 4. Studying, investigating and providing
environment of the Company.
dan persetujuan atas usulan Rencana advice and approval on proposed
Kerja dan Anggaran Tahunan (RKA) Annual Budget and Plan (ABP) of the
Tugas, tanggung jawab & wewenang: Duties, responsibilities & authorities:
Perusahaan yang disampaikan oleh Company that are submitted by the
1. Melakukan pengawasan untuk 1. Conducting supervision in the Direksi paling lambat 30 (tiga puluh) Board of Directors at least 30 (thirty)
kepentingan Perusahaan terhadap interest of the Company in terms hari sebelum tahun buku berikutnya days before the next fiscal year
tindakan pengurusan yang dilakukan of management by the Board of dimulai commences
Direksi, baik mengenai Perusahaan Directors, both about the Company
5. Mengawasi pelaksanaan RJP 5. Supervising the implementation of
maupun terhadap kegiatan usaha and the Company’s business activities,
Perusahaan dan RKA Perusahaan serta the Company’s SBPs and ABPs and
Perusahaan, termasuk tugas-tugas including special tasks that are given
menyampaikan hasil penilaian dan providing related evaluation results
yang secara khusus diberikan in accordance with a GMS decision,
pendapatnya kepada RUPS and opinions to the GMS
kepadanya sesuai dengan keputusan a Board of Commissioners’ decision
RUPS, keputusan Dewan Komisaris and/or applicable rules and regulations 6. Mengikuti perkembangan kegiatan 6. Keeping abreast on the Company’s
dan/atau peraturan perundang- Perusahaan dan memberikan activities and providing opinions and
undangan yang berlaku pendapat dan saran kepada Direksi, advice to the Board of Directors, in
sesuai dengan tugas pengawasannya, accordance with its supervisory duty,
2. Meneliti, menelaah dan menyetujui 2. Studying, investigating and approving
atas setiap persoalan yang dianggap on any issue that is deemed important
Laporan Tahunan yang disiapkan Annual Reports that have been
penting dalam pengurusan in the management of the Company,
oleh Direksi dan memastikan bahwa prepared by the Board of Directors and
Perusahaan, termasuk hal-hal penting including material issues that are
dalam Laporan Tahunan Perusahaan ensuring that the Company’s Annual
yang diperkiraan akan berdampak projected to have a major impact on
telah memuat informasi mengenai Reports contain information about the
besar pada usaha dan kinerja the business and the performance of
identitas, pekerjaan, tanggung jawab identity, work, main responsibilities
Perusahaan, secara tepat waktu dan the Company, in time and relevant
utama serta jabatan anggota Dewan as well as position(s) of a member
relevan
Komisaris yang bersangkutan di of the Board of Commissioners in
perusahaan-perusahaan lain (bila other companies (if any), including 7. Memantau efektivitas praktik-praktik 7. Monitoring the effectiveness of good
ada), termasuk rapat-rapat yang telah meetings conducted by the Board tata kelola Perusahaan yang baik corporate governance practices that
yang diterapkan di Perusahaan serta are implemented in the Company
368 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 369
Page 186
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Dewan Komisaris Dewan Komisaris
Board of Commissioners Board of Commissioners
memberikan nasihat kepada Direksi and providing advice to the Board of
dalam menjalankan praktik-praktik tata Directors in the implementation of
kelola Perusahaan yang baik secara good corporate governance practices
konsisten dan sesuai dengan Tata consistently and in accordance with
Nilai Perusahaan. Hasil pelaksanaan the Company’s Values. Results of
penilaian dan evaluasi tersebut related assessments and evaluation
dilaporkan kepada RUPS are reported to the GMS
8. Menyampaikan kepada Direksi saran, 8. Providing the Board of Directors with
harapan, permasalahan dan keluhan suggestions, aspirations, problems
yang disampaikan oleh Pemangku and complaints that were put forward
Kepentingan kepada Dewan Komisaris, by Stakeholders to the Board of
untuk ditindaklanjuti Commissioners to be followed up
9. Membentuk Komite Audit serta komite 9. Form the Audit Committee and other
lainnya sesuai ketentuan peraturan committees in accordance with rules
perundang-undangan yang berlaku di and regulations of the capital market
bidang pasar modal
10. Melaksanakan fungsi nominasi dan 10. Conducting the nomination and
remunerasi berdasarkan ketentuan remuneration function in accordance
peraturan perundang-undangan with applicable rules and regulations,
yang berlaku, termasuk menentukan including defining the nomination
sistem nominasi, evaluasi kinerja system, transparent performance
dan remunerasi yang transparan evaluation and remuneration
bagi anggota Dewan Komisaris dan for members of the Board of
Direksi. Evaluasi kinerja dilakukan commisioners and Board of Directors.
secara periodik, sesuai dengan The performance evaluation is 12. Mengadakan rapat Dewan Komisaris 12. Conducting Board of Commissioners
Indikator Pencapaian Kinerja (Key conducted periodically, based on sekurang-kurangnya satu kali setiap meetings at least one time every two
Performance Indicator/KPI) yang Key Performance Indicators (KPI) dua bulan sesuai dengan peraturan months in accordance with applicable
disetujui oleh Dewan Komisaris. Untuk that were accepted by the Board of perundang-undangan yang berlaku rules and regulations
fungsi nominasi dan remunerasi, Commissioners. For the nomination
13. Menjaga kerahasiaan data dan/atau 13. Guarding the security of data and/or
Dewan Komisaris membentuk Komite and remuneration function, the
informasi Perusahaan information of the Company
Nominasi & Remunerasi sesuai dengan Board of Commissioners forms
ketentuan peraturan perundang- the Nomination & Remuneration 14. Memberikan laporan tentang tugas 14. Submitting reports on the supervisory
undangan yang berlaku, yang diangkat Committee in accordance with pengawasan yang telah dilakukan duties that have been implemented
dan diberhentikan oleh Dewan applicable rules and regulations, with selama tahun buku yang telah lampau in the previous fiscal year to the GMS,
Komisaris Perusahaan dan dilaporkan members appointed and dismissed kepada RUPS, disertai dengan saran attached with suggestions
kepada RUPS by the Board of Commissioners and
15. Meningkatkan kompetensi 15. Continuously improving competencies
reported to the GMS
dan pengetahuannya secara and knowledge to professionally
11. Meneliti dan menelaah laporan-laporan 11. Studying and investigating reports of berkesinambungan untuk menjalankan implement the duties of the Board of
dari Komite-komite Dewan Komisaris the Committees under the Board of tugasnya sebagai Dewan Komisaris Commissioners
Perusahaan Commissioners secara profesional
370 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 371
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Dewan Komisaris Dewan Komisaris
Board of Commissioners Board of Commissioners
16. Menginformasikan kepada Sekretaris 16. Informing the Corporate Secretary Setiap organ memiliki tingkat kewenangan Each organ has a different level of
Perusahaan mengenai kepemilikan about the ownership of the Company yang berbeda sesuai dengan threshold authority in accordance with the
sahamnya di Perusahaan, termasuk shares, including changes, to yang telah ditentukan di dalam Delegation thresholds defined in the Delegation of
setiap perubahannya untuk dilaporkan be reported to the regulator in of Authority. Hal ini mencakup, antara lain: Authority. This includes, among others:
kepada regulator sesuai dengan accordance with applicable rules
peraturan perundangan yang berlaku and regulations • Perencanaan & Kinerja • Planning & Performance
Persetujuan atas strategic business plan, Strategic business plans, annual
17. Menginformasikan kepada Sekretaris 17. Informing the Corporate Secretary
annual business plan, performance dan business plans, performance and risk
Perusahaan setiap dan seluruh jabatan about any and all positions held in
risk framework frameworks
pada perusahaan lain, termasuk other companies, including other
perusahaan terbuka lainnya, termasuk listed companies and also positions • Pengembangan Bisnis • Business development
jabatan dalam komite-komite yang in committees under the Board Pembuatan segmen bisnis baru, New business segments, new projects
ada di bawah Dewan Komisaris of Commissioners of other listed perolehan proyek baru (existing business (existing business segments),
perusahaan terbuka lainnya (bila ada) companies (if any) segment), belanja modal, partnership/ capital expenditures, partnerships/
18. Melaksanakan kewajiban lainnya consortium/joint venture/cooperation consortiums/joint ventures/cooperation
18. Fulfilling other obligations in the
dalam rangka tugas pengawasan dan kontrak jangka panjang and long-term contracts
course of supervising and providing
dan pemberian nasihat, sepanjang advice, as long as they do not • Aksi Korporasi • Corporate Actions
tidak bertentangan dengan peraturan contradict applicable rules and Equity investment dan divestasi Equity investments and divestments
perundang-undangan yang berlaku, regulations, the Company’s Articles of
• Aktivitas Pendanaan • Financing activities
Anggaran Dasar Perusahaan dan/atau Association and/or decisions of
Pinjaman jangka panjang dan jangka Long-term and short-term loans,
keputusan RUPS Perusahaan the Company’s GMS
pendek, pemberian jaminan/corporate corporate guarantees, bid bonds and
guarantee, bid bond dan penerbitan debt issuance (bonds, sukuk and other
surat utang (obligasi, sukuk dan capital market instruments)
PERAN DELEGATION OF AUTHORITY THE ROLE OF DELEGATION OF
instrumen pasar modal lainnya)
DALAM MENDUKUNG TUGAS DEWAN AUTHORITY IN SUPPORTING THE DUTIES
KOMISARIS OF THE BOARD OF COMMISSIONERS
Selain itu, Dewan Komisaris melakukan In addition, the Board of Commissioners
Dalam menjalankan tugas dan tanggung In carrying out its duties and pengambilan keputusan strategis lainnya, conducts other strategic decision-making
jawabnya, Dewan Komisaris menggunakan responsibilities, the Board of sehubungan dengan: matters in relation to:
ketentuan yang diatur di dalam Delegation Commissioners use the provisions set out
• Semua transaksi yang dapat • All transactions that may result in
of Authority Perusahaan, dimana setiap in the Company’s Delegation of Authority,
mengakibatkan reputational risk reputational risk
keputusan strategis dan material serta in which every strategic and material
• Transaksi Afiliasi dan/atau Benturan • Affiliated Transactions and/or
implementasi dari setiap kebijakan yang decision, as well as the implementation
Kepentingan termasuk Transaksi Material Conflicts of Interest, including Material
signifikan dan memberikan dampak of any significant policy that impacts
Transactions
kepada Perusahaan, memerlukan the Company, requires written approval
• Penjualan aset • Asset sales
persetujuan tertulis dari setiap organ at each level of the corporate organs,
• Parent company guarantee • Parent company guarantees
perusahaan mulai dari tingkat Direksi, including the Board of Directors, the
• Pengangkatan dan/atau pemberhentian • Appointment and/or dismissal of
Komite Project & Investment serta Dewan Project & Investment Committee and the
komite-komite, Audit Internal dan committees, Internal Audit and
Komisaris. Board of Commissioners.
Sekretaris Perusahaan Corporate Secretary
• Pembaharuan visi misi • Vision and mission updates
• Perubahan struktur modal • Change of capital structure
372 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 373
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris
Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners
Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris
Division of Duties, Responsibilities & Authorities of Each Member of the Board of Commissioners Division of Duties, Responsibilities & Authorities of Each Member of the Board of Commissioners
Dewan Komisaris Pembagian Tugas Dewan Komisaris Pembagian Tugas
Board of Commissioners Division of Duties Board of Commissioners Division of Duties
Osman Sitorus • Memimpin Rapat Dewan Komisaris, Rapat Gabungan Dewan Komisaris & Prof. Ginandjar
Kartasasmita • Mengikuti Rapat Dewan Komisaris dan Rapat Gabungan Dewan Komisaris &
Direksi serta Rapat Komite Nominasi & Remunerasi
Presiden Komisaris Direksi
Chair Board of Commissioners Meetings, Joint Meetings of Board of
merangkap Komisaris Komisaris Attend Board of Commissioners Meetings and Joint Meetings of the Board of
Commissioners & Board of Directors as well as Nomination & Remuneration
Independen Commissioner Commissioners & Board of Directors
Committee Meetings
President Commissioner • Memimpin Rapat Komite Keberlanjutan
concurrently • Menelaah dan mengawasi laporan-laporan dan usulan yang diterima dari anggota Chair the Sustainability Committee Meetings
Independent Dewan Komisaris lainnya maupun dari komite-komite di bawah Dewan Komisaris
• Menelaah dan mengawasi laporan-laporan dan usulan yang diterima dari anggota
Commissioner Review and supervise all reports and proposals received from other members
Dewan Komisaris lainnya maupun dari komite-komite di bawah Dewan Komisaris
of the Board of Commissioners as well as the committees under the Board of
Review and supervise all reports and proposals received from other members
Commissioners
of the Board of Commissioners as well as the committees under the Board of
Commissioners
Erwin Ciputra • Mengikuti Rapat Dewan Komisaris dan Rapat Gabungan Dewan Komisaris &
Direksi serta Rapat Komite Nominasi & Remunerasi
Komisaris Jenderal Pol. (Purn.)
Attend Board of Commissioners Meetings and Joint Meetings of the Board of • Mengikuti Rapat Dewan Komisaris dan Rapat Gabungan Dewan Komisaris &
Drs. Sutanto
Commissioner Commissioners & Board of Directors as well as Nomination & Remuneration Direksi
Committee Komisaris Attend Board of Commissioners Meetings and Joint Meetings of the Board of
• Memimpin Rapat Komite Project & Investment Commissioner Commissioners & Board of Directors
Chair the Project & Investment Committee Meetings • Menelaah dan mengawasi laporan-laporan dan usulan yang diterima dari anggota
• Menelaah dan mengawasi laporan-laporan dan usulan yang diterima dari anggota Dewan Komisaris lainnya maupun dari komite-komite di bawah Dewan Komisaris
Dewan Komisaris lainnya maupun dari komite-komite di bawah Dewan Komisaris Review and supervise all reports and proposals received from other members
Review and supervise all reports and proposals received from other members of the Board of Commissioners as well as the committees under the Board of
of the Board of Commissioners as well as the committees under the Board of Commissioners
Commissioners
Dr. Setia Untung
Arimuladi, S.H., M.Hum. • Mengikuti Rapat Dewan Komisaris dan Rapat Gabungan Dewan Komisaris &
Djauhar Maulidi, S.E., • Mengikuti Rapat Dewan Komisaris dan Rapat Gabungan Dewan Komisaris & Direksi
M.B.A. Direksi serta Rapat Komite Nominasi & Remunerasi maupun Komite Project & Komisaris Independen Attend Board of Commissioners Meetings and Joint Meetings of the Board of
Investment Independent Commissioners & Board of Directors
Komisaris Attend Board of Commissioners Meetings and Joint Meetings of the Board of Commissioner
• Memimpin Rapat Komite Audit, Risk & Compliance
Commissioner Commissioners & Board of Directors and also Nomination and Remuneration Chair the Audit, Risk & Compliance Committee Meetings
Committee as well as Project & Investment Committee Meetings
• Menelaah dan mengawasi laporan-laporan dan usulan yang diterima dari anggota
• Menelaah dan mengawasi laporan-laporan dan usulan yang diterima dari anggota Dewan Komisaris lainnya maupun dari komite-komite di bawah Dewan Komisaris
Dewan Komisaris lainnya maupun dari komite-komite di bawah Dewan Komisaris Review and supervise all reports and proposals received from other members
Review and supervise all reports and proposals received from other members of the Board of Commissioners as well as the committees under the Board of
of the Board of Commissioners as well as the committees under the Board of Commissioners
Commissioners
374 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 375
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris
Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners
REALISASI PELAKSANAAN TUGAS REALIZATION OF DUTIES melalui RUPS, dengan tidak mengurangi three years, starting with the appointment
& FOKUS PENGAWASAN DEWAN IMPLEMENTATION & SUPERVISORY hak RUPS untuk memberhentikan sewaktu- by the GMS, without limiting the right of
KOMISARIS TAHUN 2025 FOCUS OF THE BOARD OF waktu sebelum masa jabatannya berakhir. the GMS to dismiss a member at any time
COMMISSIONERS IN 2025 before the end of his/her term of office.
Sepanjang tahun 2025, realisasi Throughout 2025, the realization of the
Berdasarkan hasil RUPST 21 April 2025 Based on the results of the AGMS on
pelaksanaan tugas dan fokus pengawasan implementation of duties and focus of the
masa jabatan Osman Sitorus, Djauhar 21 April 2025, the terms of office of Osman
Dewan Komisaris, meliputi: Board of Commissioners included:
Maulidi, S.E.,M.B.A., Erwin Ciputra , Prof. Sitorus, Djauhar Maulidi, S.E., M.B.A., Erwin
Ginandjar Kartasasmita, Jenderal Pol. Ciputra, Prof. Ginandjar Kartasasmita,
1. Mengawasi, memberi masukan dan 1. Supervising, providing input on and
(Purn.) Drs. Sutanto serta Dr. Setia Untung Jenderal Pol General (Purn.) Drs. Sutanto
bersama-sama Direksi menyetujui jointly approving with the Board of
Arimuladi, S.H., M.Hum. berlaku hingga and Dr. Setia Untung Arimuladi, S.H.,
Rencana Kerja Tahunan Directors the Annual Work Plan
RUPST 2026. M.Hum. commence until the 2026 AGMS.
2. Pengawasan terhadap perolehan 2. Supervising the acquisition of
proyek baru, pengeluaran capital new projects, capital expenditure PIAGAM DEWAN KOMISARIS BOARD OF COMMISSIONERS CHARTER
expenditure, financing dan aksi purchases, financing and corporate
Perusahaan memiliki Board Manual The Company has a Board Manual that
korporasi yang dilaporkan kepada actions reported to the Financial
yang mencakup pedoman bagi Dewan comprise guidelines for the Board of
Otoritas Jasa Keuangan (OJK) dan Services Authority (OJK) and Indonesia
Komisaris, Direksi, Program Pengenalan, Commissioners, the Board of Directors,
Bursa Efek Indonesia (BEI) Stock Exchange
Peningkatan Kapabilitas, Nilai-Nilai Introductory Programs, Capability
3. Memantau, menganalisa dan memberi 3. Monitoring, analyzing and providing dan Etika Dewan Komisaris dan Direksi Enhancement, Values and Ethics of the
masukan atas rencana strategis input related to strategic plans serta Kegiatan antar Organ Perusahaan. Boards and Interrelations of the Corporate
4. Melakukan kajian secara berkala atas 4. Conducting periodic reviews of Masing-masing pedoman merupakan bab Organs. Each guideline is stated as a
kinerja keuangan dalam setiap rapat financial performance during meetings tersendiri. separate chapter.
Dewan Komisaris dan/atau rapat of the Board of Commissioners and/
Komite dengan mengundang Direksi or Committees by inviting the Board of Board Manual Perusahaan disusun sesuai The Company’s Board Manual adheres to
beserta satuan unit yang bertanggung Directors and the respective business dengan UU No. 4 tahun 2007 tentang Law No. 4 of 2007 on Limited Liabilities
jawab dalam menyampaikan kinerja units responsible for presenting their Perseroan Terbatas, UU No. 8 tahun 1995 Companies, Law No. 8 of 1995 on Capital
masing-masing performance tentang Pasar Modal, Pedoman GCG Markets, the Indonesian GCG Guidelines
Indonesia tahun 2006, Anggaran Dasar of 2006, the Company’s Articles of
5. Menghadiri RUPST dan RUPSLB 5. Attending the AGMS and EGMS
Perusahaan, POJK 32 tahun 2014, POJK 33 Association, POJK No. 32 of 2014, POJK
tahun 2014, POJK 34 tahun 2014, POJK 35 No. 33 of 2014, POJK No. 34 of 2014,
tahun 2014, SK Direksi BEI No. Kep-00183/ POJK No. 35 of 2014, Decision of the
PENGANGKATAN, PEMBERHENTIAN & APPOINTMENT, DISMISSAL & TERM OF
BEI/12- 2018 tertanggal 26 Desember Board of Directors of BEI No. Kep-00183/
MASA JABATAN OFFICE
2018 dan Keputusan Direksi BEJ No. Kep- BEI/12-2018 of 26 December 2018 and
Anggota Dewan Komisaris diangkat dan Members of the Board of Commissioners 306/BEJ/07-2004 tentang Kewajiban the Decision of the Board of Directors
diberhentikan oleh RUPS berdasarkan are appointed and dismissed by the Penyampaian Informasi. Selain peraturan of BEJ No. Kep-306/BEJ/07-2004 on
rekomendasi Komite Nominasi & GMS based on recommendations by the perundang-undangan yang berlaku di the Obligation to Disclose Information.
Remunerasi yang disampaikan melalui Nomination & Remuneration Committee Indonesia, Perusahaan juga mengacu Besides the prevailing rules and
Dewan Komisaris. Masa jabatan masing- submitted through the Board of kepada standar internasional ASEAN regulations in Indonesia, the Company
masing anggota Dewan Komisaris adalah Commissioners. The term of office of each Corporate Governance Scorecard. also refers to the international standard for
tiga tahun, terhitung sejak penunjukannya member of the Board of Commissioners is ASEAN Corporate Governance Scorecard.
376 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 377
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris
Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners
Di dalam Board Manual terdapat bab The Board Manual contains a chapter Kebijakan Komunikasi ini juga mengatur This Communication Policy also regulates
mengenai Dewan Komisaris yang on the Board of Commissioners which adanya masa tenang (blackout), dimana the implementation of a blackout
mencakup: includes: seluruh karyawan serta manajemen tidak period, during which all employees
diperkenankan untuk melakukan kegiatan and management are prohibited from
I. Lingkup Pengawasan Dewan I. Scope of the Board of Commissioners transaksi pada periode-periode tertentu. conducting any trading activities
Komisaris Supervision Masa tenang wajib diumumkan kepada within certain specified periods. The
a. Prinsip Dasar Pengawasan a. Fundamental Principles of seluruh karyawan dan manajemen oleh blackout period must be announced to
Supervision Sekretaris Perusahaan & Komunikasi. all employees and management by the
b. Tugas dan Kewajiban b. Duties and Responsibilities Corporate Secretary & Communications.
c. Kewenangan dan Hak c. Authorities and Rights
Selain itu, Perusahaan juga menghindari Furthermore, the Company avoids the
II. Komposisi Dewan Komisaris II. Board of Commissioners
praktik pemberian pinjaman kepada practice of providing loans to members of
Composition
anggota Dewan Komisaris maupun Direksi, the Board of Commissioners or the Board
a. Keanggotaan Dewan Komisaris a. Membership of the Board of
namun tidak memiliki kebijakan yang of Directors, although it does not have
Commissioner
spesifik terkait hal tersebut. a specific policy in place regarding this
b. Komisaris Independen b. Independent Commissioners
matter.
III. Komite-Komite Dewan Komisaris III. Committees of the Board of
KEBIJAKAN & PRAKTIK PEMBERIAN POLICY & PRACTICES REGARDING THE
Commissioners
PINJAMAN BAGI DEWAN KOMISARIS GRANTING OF LOANS TO THE BOARD OF
IV. Sekretaris Dewan Komisaris IV. Secretary of the Board of
COMMISSIONERS
Commissioners
V. Rapat-Rapat Dewan Komisaris V. Meetings of the Board of Perusahaan menghindari praktik The Company avoids the practice of
Commissioners pemberian pinjaman kepada anggota providing loans to members of the Board
a. Kebijakan Umum Rapat Dewan a. General Policy of Board of Dewan Komisaris maupun Direksi sebagai of Commissioners and the Board of
Komisaris Commissioners Meetings penerapan dari pelaksanaan tata kelola Directors as part of its commitment to
b. Mekanisme dan Pelaksanaan b. Board of Commissioners Meeting yang baik, namun tidak memiliki kebijakan good corporate governance. However, the
Dewan Komisaris Mechanism and Implementation yang spesifik terkait hal tersebut. Company does not have a specific policy
in place regarding this matter.
KEBIJAKAN DAN PRAKTIK INSIDER POLICY AND PRACTICES ON INSIDER RAPAT DEWAN KOMISARIS TAHUN 2025 BOARD OF COMMISSIONERS MEETINGS
INFORMATION BAGI DEWAN KOMISARIS INFORMATION FOR THE BOARD OF IN 2025
COMMISSIONERS Perusahaan memiliki Board Manual The Company has a Board Manual that
Perusahaan memiliki dan The Company has established and yang mengatur kepatuhan terhadap governs compliance with POJK No. 33/
mengimplementasi Kebijakan Komunikasi implemented a Communication Policy pelaksanaan POJK No. 33/POJK.04/2014 POJK.04/2014 regarding the Board of
yang mengatur tentang informasi orang that governs the handling of insider tentang Direksi dan Dewan Komisaris Directors and the Board of Commissioners
dalam (insider information). Orang information. Insiders are prohibited from Emiten atau Perusahaan Publik Pasal 31 of Issuers or Public Companies (“POJK
dalam dilarang menyalahgunakan insider misusing such information for purposes ayat 1 (“POJK 33/2014”). Dewan Komisaris 33/2014”), specifically Article 31 paragraph
information selain untuk kepentingan other than the interests of the Company. wajib untuk mengadakan rapat paling (1). Pursuant to this provision, the Board
Perusahaan. Oleh karena itu kebijakan ini Accordingly, this policy provides guidance sedikit satu kali dalam dua bulan (enam of Commissioners is required to hold
memberikan pedoman kepada seluruh to all employees and management, rapat dalam setahun). meetings at least once every two months
karyawan dan manajemen termasuk Dewan including the Board of Commissioners and (a minimum of six meetings per year).
Komisaris dan Direksi, guna mencegah dan the Board of Directors, for the purpose
mengelola potensi benturan kepentingan of order to prevent and manage potential
yang dapat terjadi. conflicts of interest that may arise.
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris Berikut adalah frekuensi dan kehadiran The following is the frequency and
Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners
rapat serta Keputusan Dewan Komisaris attendance of meetings and Board of
sepanjang 2025: Commissioners Decisions throughout
2025:
Rapat Dewan Komisaris 2025
Board of Commissioners Meetings in 2025
Anggota Dewan Komisaris
Tanggal Members of the Board of Commissioners
No. Agenda
Date
OSI ECI DMA GKA SUT SUN
1 25 Feb 2025 Project Review ✔ ✔ ✔ - ✔ -
2 25 Feb 2025 FY 2024 ✔ ✔ ✔ ✔ ✔ ✔
Appointment Chairman
3 16 Apr 2025 ✔ ✔ ✔ ✔ ✔ ✔
of EAGMS & Rehearsal
4 23 Apr 2025 1Q 2025 ✔ - ✔ ✔ - ✔
5 24 Jul 2025 2Q & R 2025 ✔ ✔ ✔ ✔ ✔ ✔
6 20 Oct 2025 3Q 2025 ✔ ✔ ✔ ✔ ✔ ✔
Persentase Kehadiran
100% 83% 100% 83% 83% 83%
Attendance Percentage
Keterangan/Notes:
Board Manual juga menjelaskan terkait The Board Manual also explains the holding Singkatan/Abbreviation:
OSI = Osman Sitorus, ECI = Erwin Ciputra, DMA = Djauhar Maulidi, S.E., M.B.A., GKA = Prof. Ginandjar Kartasasmita,
penyelenggaraan rapat baik untuk of meetings, both for scheduled and
SUT = Jenderal Pol. (Purn.) Drs. Sutanto, SUN = Dr. Setia Untung Arimuladi S.H., M.Hum.
rapat terjadwal dan yang tidak terjadwal unscheduled meetings, including the
termasuk penyampaian bahan rapat. delivery of meeting materials.
Untuk rapat yang telah dijadwalkan, maka For scheduled meetings, the meeting MEKANISME & PELAKSANAAN RAPAT BOARD OF COMMISSIONERS MEETINGS
bahan rapat disampaikan kepada peserta materials are delivered to the meeting DEWAN KOMISARIS MECHANISM & IMPLEMENTATION
rapat paling lambat lima hari sebelum rapat participants no later than five days before
diselenggarakan sedangkan untuk rapat the meeting is held, while for unscheduled Board Manual Perusahaan mencakup The Company’s Board Manual contains the
yang tidak terjadwal, maka bahan rapat meetings, the meeting materials are ketentuan terkait mekanisme dan following provisions related to the Board
disampaikan kepada peserta rapat paling delivered to the meeting participants no pelaksanaan Rapat Dewan Komisaris of Commissioners Meeting mechanisms
lambat sebelum rapat diselenggarakan. later than before the meeting is held. sebagai berikut: and implementations:
Sepanjang tahun 2025, Dewan Komisaris Throughout 2025, the Board of 1. Pemanggilan dan materi rapat 1. Meeting invitation and material
telah menyelenggarakan enam kali rapat. Commissioners held six meetings. 2. Pemimpin rapat 2. Meeting chairperson
3. Mekanisme kehadiran dan rapat 3. Meeting attendance and mechanism
4. Penyelenggaraan rapat melalui media 4. Meetings through electronic media
elektronik
380 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 381
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris
Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners
5. Kuorum rapat 5. Meeting quorum
6. Prosedur pengambilan keputusan 6. Decision-making procedure
7. Pengambilan keputusan secara sirkuler 7. Circular decision-making
8. Perbedaan pendapat 8. Dissenting opinions
9. Risalah rapat 9. Meeting minutes
Pada tahun 2025, seluruh Rapat Dewan in 2025, all Board of Commissioners
Komisaris mengikuti ketentuan mekanisme Meetings followed the above-mentioned
dan pelaksanaan Rapat Dewan Komisaris Board of Commissioners Meeting
tersebut. mechanism and implementation.
RAPAT GABUNGAN TAHUN 2025 JOINT MEETINGS IN 2025
Rapat Gabungan Dewan Komisaris dan The Board of Commissioners and Board
Direksi Perusahaan merupakan bentuk of Directors joint meeting is an act of
koordinasi antara Dewan Komisaris dan coordination between the Board of
Direksi, antara lain untuk membahas Commissioners and Board of Directors,
laporan-laporan periodik Direksi, kondisi among others to discuss the Board of
dan prospek usaha, kebijakan nasional Directors periodic reports, business
maupun internasional yang berdampak conditions and prospects, national
pada kinerja Perusahaan, serta rencana and international policies affecting the
kerja. Company’s performance, as well as the
business plan.
Dewan Komisaris memberikan tanggapan, The Board of Commissioners may also
catatan dan nasihat yang dituangkan give feedback, notes and advice recorded
dalam suatu risalah rapat gabungan Dewan in the minutes as well as other relevant
Komisaris dan Direksi, serta juga hal lain matters, including the preparation for the
yang dianggap perlu, termasuk tetapi tidak gms and discussions regarding the Annual
terbatas untuk persiapan RUPS maupun Report and interim financial reports.
pembahasan penyajian dan publikasi
Laporan Tahunan dan laporan keuangan
berkala Perusahaan.
382 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 383
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris
Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners
Sesuai dengan ketentuan Board Manual, In accordance with the Provision in Board RENCANA RAPAT 2026 2026 MEETING SCHEDULE
Anggaran Dasar dan Pasal 31 ayat 3 Manual, Articles of Associations and
Perusahaan telah menyusun rencana kerja The Company has prepared the 2026
POJK 33/2014, Dewan Komisaris wajib Article 31 paragraph 3 POJK 33/2014, the
tahun 2026 sesuai dengan tugas dan work plan in accordance with the duties
mengadakan rapat bersama (gabungan) Board of Commissioners must conduct
tanggung jawab Dewan Komisaris yang and responsibilities of the Board of
dengan Direksi paling kurang satu kali joint meetings with the Board of Directors
tertuang didalam Board Manual. Commissioners as stipulated in the Board
dalam setiap empat bulan (tiga rapat at least once every four months (three
Manual.
dalam setahun). meetings annually).
Rapat Direksi dan Dewan Komisaris Meetings between the Board of Directors
Pada tahun 2025, kehadiran anggota in 2025, the attendance of the members
yang membahas rencana kerja tahunan and the Board of Commissioners
Dewan Komisaris adalah sebagai berikut: of the Board of Commissioners was as
dan rencana kerja jangka panjang, discussing the annual work plan and
follows:
juga telah menentukan jadwal rapat ke the long-term work plan have also
dalam kalender korporasi yang disahkan determined the meeting schedule, which
bersamaan dengan rencana kerja tahunan has been incorporated into the corporate
Rapat Gabungan dengan Direksi 2025 Perusahaan. calendar and approved together with the
Joint Meetings with the Board of Directors in 2025
Company’s annual work plan.
Rencana rapat ini sesuai dengan ketentuan The meeting schedule is in accordance
Anggota Dewan Komisaris Anggota Direksi
Members of the Board of Commissioners Members of the Board of Directors POJK 33/2014 dimana Dewan Komisaris with the provisions of POJK 33/2014, which
Tanggal
No.
Date
Agenda wajib untuk mengadakan Rapat paling require the Board of Commissioners to
sedikit setiap dua bulan sekali. hold meetings at least once every two
OSI ECI DMA GKA SUT SUN MIC KHE RSA MKU IHI
months.
Di samping itu, Dewan Komisaris juga wajib In addition, the Board of Commissioners
25 Feb
1 FY 2024 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ mengadakan rapat bersama atau rapat is also required to hold joint meetings
2025
gabungan dengan Direksi sedikitnya sekali with the Board of Directors at least once
setiap empat bulan, serta sewaktu-waktu every four months, as well as ad-hoc
2
23 Apr
1Q 2025 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ dengan Komite di bawah Dewan Komisaris. meetings with the Committees under the
2025
Rapat gabungan bersama seluruh Komite Board of Commissioners. Joint meetings
di Bawah Dewan Komisaris merupakan with all Committees under the Board of
24 Jul bagian dari Rapat Dewan Komisaris. Commissioners constitute a part of the
3 2Q & R 2025 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
2025 Board of Commissioners’ meetings.
Dewan Komisaris dapat juga meminta The Board of Commissioners can also
Persentase Kehadiran 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
Attendance Percentage diselenggarakannya rapat-rapat di luar request the implementation of meetings
jadwal yang telah ditentukan sebelumnya. outside of the agreed schedule.
Keterangan/Notes: Sesuai ketentuan di atas, pada tahun In accordance with the above provisions,
Singkatan/Abbreviation: 2026, Perusahaan telah merumuskan in 2026 the Company has formulated a
OSI = Osman Sitorus, ECI = Erwin Ciputra, DMA = Djauhar Maulidi, S.E., M.B.A., GKA = Prof. Ginandjar Kartasasmita, SUT = Jenderal jadwal rencana rapat sebanyak enam meeting schedule consisting of six Board
Pol. (Purn.) Drs. Sutanto, SUN = Dr. Setia Untung Arimuladi S.H., M.Hum., MIC = Michael, KHE = Kartika Hendrawan, RSA = Ruddy
Santoso, MKU = Meinar Kusumastuti, IHI = Iman Darus Hikhman
Rapat Dewan Komisaris serta tiga rapat of Commissioners meetings and three joint
gabungan bersama dengan Direksi ke meetings with the Board of Directors, as
dalam rencana kerja tahunan 2026. part of the 2026 annual work plan.
384 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 385
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris
Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners
PENINGKATAN KOMPETENSI COMPETENCY IMPROVEMENT 2. Tingkat integritas, pengetahuan 2. Level of integrity, knowledge and
dan pemahaman atas visi dan misi understanding of the Company’s
Setiap anggota Dewan Komisaris Each member of the Board of
Perusahaan, kontribusi dalam rapat, vision and mission, contribution during
berhak dan berkewajiban untuk terus ommissioners has the right and
kemampuan mengikuti perkembangan meetings, ability to keep up with
meningkatkan kompetensi guna obligation to continuously improve their
dunia usaha dan dunia industri terkait developments in the business and
mendukung tugas dan tanggung jawabnya. competencies in order to support their
serta kriteria substantif lainnya related industry sectors, as well as
Oleh karena itu, Perusahaan memastikan duties and responsibilities. Therefore, the
other substantive criteria
bahwa peningkatan kompetensi ini Company ensures that the competency
dilakukan secara optimal oleh setiap improvement is conducted optimally 3. Kemampuan menjaga hubungan 3. Ability to maintain relationships with
masing-masing anggota Dewan Komisaris. by each member of the Board of dengan sesama anggota Dewan fellow members of the Board of
Commissioners. Komisaris, anggota Direksi, Commissioners, members of the Board
manajemen, serta pemangku of Directors, management, as well as
PENDIDIKAN & PELATIHAN EDUCATION & TRAINING kepentingan dari Perusahaan the Company’s stakeholders
Kegiatan peningkatan kompetensi baik Competency enhancement activities both
Guna memastikan pelaksanaan tata kelola To ensure that the implementation of
melalui pendidikan dan pelatihan yang through education and training that the
perusahaan berjalan transparan, akuntabel corporate governance is carried out in a
diikuti Dewan Komisaris di sepanjang Board of Commissioners has participated
dan sesuai dengan pilar GCG, Komite transparent and accountable manner and
tahun 2025 dapat dilihat pada bab Profil in throughout 2025 can be seen in the
Nominasi dan Remunerasi membantu in accordance with the pillars of GCG, the
Perusahaan dalam Laporan Tahunan ini. Company Profile chapter in this Annual
Dewan Komisaris dalam melakukan Nomination and Remuneration Committee
Report.
penilaian kinerja dan penyusunan assists the Board of Commissioners in
rekomendasi secara periodik dari kinerja conducting performance evaluations and
PROGRAM ORIENTASI ANGGOTA BARU ORIENTATION PROGRAM FOR NEW
masing-masing anggota periodically formulating recommendations
MEMBERS
Dewan Komisaris dalam pelaksanaan for each member of the Board of
Berdasarkan hasil RUPST 21 April 2025, Based on the results of AGMS held on fungsi pengawasan. Commissioners in the execution of their
tidak ada pengangkatan anggota Dewan 21 April 2025, there was no appointment supervisory function.
Komisaris baru, sehingga Perusahaan tidak of new members to the Board of
melaksanakan program orientasi bagi Commissioners. Accordingly, the Hasil penilaian tersebut kemudian The evaluation results are subsequently
anggota Dewan Komisaris baru. Company did not conduct an orientation disampaikan pada Laporan Tahunan dan reported in the Annual Report and the
program for new members of the Board of Laporan Pelaksanaan Tugas Pengawasan Report on the Implementation of the
Commissioners. Dewan Komisaris pada setiap tahun buku, Supervisory Duties of the Board of
kemudian dilaporkan kepada pemegang Commissioners for each financial year and
PENILAIAN KINERJA PERFORMANCE EVALUATION saham pada RUPS. thereafter submitted to the shareholders
at GMS.
Penilaian kinerja Dewan Komisaris The performance evaluation of the Board
dilaksanakan berdasarkan kriteria sebagai of Commissioners is carried out based on
berikut: the following criteria:
EVALUASI KOMITE DI BAWAH DEWAN EVALUATION OF COMMITTEES UNDER
1. Pencapaian kinerja, tingkat kehadiran 1. Performance achievements,
KOMISARIS THE BOARD OF COMMISSIONERS
dalam Rapat Dewan Komisaris, Rapat attendance rate at Board of
Gabungan, RUPS, serta Rapat Dewan Commissioners meetings, joint Dewan Komisaris melakukan evaluasi atas The Board of Commissioners conducted
Komisaris dengan Komite atau unit meetings, GMS, as well as meetings kinerja seluruh komite dibawah Dewan an evaluation of the performance of
kerja dari Perusahaan between the Board of Commissioners Komisaris atas pencapaian kerja selama all committees under the Board of
and the Committees or working units tahun buku. Commissioners based on their work
of the Company achievements during the financial year.
386 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 387
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris
Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners
Selain itu, penilaian dilakukan berdasarkan In addition, the evaluation is also based mempengaruhi kemampuannya untuk not have any business relations or other
tingkat kompetensi dan kehadiran dari on the level of competence and meeting bertindak secara independen atau relations that could affect his/her ability
rapat setiap tahun buku sebagai kriteria attendance during the financial year as bertindak semata-mata demi kepentingan to act independently or to act purely in the
penilaian. part of the assessment criteria. Perusahaan. interest of the Company.
Setiap tahunnya untuk setiap komite The evaluation is conducted annually for MASA TUGAS TERM OF OFFICE
berdasarkan laporan hasil pelaksanaan each committee, based on the report
Sesuai Anggaran Dasar Perusahaan, In accordance with the Company’s
program kerja tahunan masing-masing on the implementation of its annual work
Komisaris Independen diangkat oleh Articles of Association, Independent
komite, rekomendasi strategis, serta program, the strategic recommendations
RUPS, masing-masing untuk jangka Commissioners are appointed by the GMS,
sesuai dengan piagam masing-masing provided and in accordance with the
waktu tiga tahun terhitung sejak tanggal each for a term of three years commencing
Komite. provisions of the respective Committees
pengangkatannya dalam RUPS Tahunan from the date of his appointment at the
Charter.
sampai tanggal penutupan RUPS Tahunan Annual GMS until the closing date of the
Pada tahun 2025, Dewan Komisaris menilai in 2025, the Board of Commissioners ketiga pada akhir periode masa jabatan third Annual GMS at the end of the term
seluruh Komite di bawah Dewan Komisaris believes that all Committees under the tersebut dengan tidak mengurangi hak of office without prejudice to the right
telah melaksanakan tugasnya sesuai Board of Commissioners have performed RUPS untuk memberhentikan Komisaris of the GMS to dismiss the Independent
dengan piagam, pilar GCG dan visi-misi their duties in accordance with their Independen tersebut sewaktu-waktu Commissioner at any time after the
Perusahaan, serta mencapai tujuan dan charters, GCG pillars and the Company’s setelah Komisaris Independen yang Independent Commissioner concerned is
target program kerja tahunan masing- vision and mission and all committees bersangkutan diberi kesempatan untuk given the opportunity to defend himself,
masing. have met their annual work plan goals and membela diri, kecuali yang bersangkutan unless the person concerned does not
targets. tidak keberatan atas pemberhentian object to the dismissal. The dismissal is
tersebut. Pemberhentian demikian berlaku effective from the closing date of the GMS
Juga pada tahun 2025, Dewan Komisaris Also in 2025, the Board of Commissioners
sejak tanggal penutupan RUPS yang which decides the dismissal, unless the
memperhatikan perkembangan tata kelola noticed the development in corporate
memutuskan pemberhentian tersebut, date of dismissal is determined otherwise
perusahaan dalam bidang lingkungan, governance in terms of the environment,
kecuali apabila tanggal pemberhentian by the GMS.
masyarakat dan governansi, sehingga society and governance and drove
ditentukan lain oleh RUPS.
mendorong terbentuknya Komite the establishment of the Company’s
Keberlanjutan Perusahaan yang bertugas Sustainability Committee having its roles
PROPORSI JUMLAH KOMISARIS PROPORTION OF NUMBER OF
untuk memantau, meninjau, mengevaluasi to monitor, review, evaluate as well as
INDEPENDEN INDEPENDENT COMMISSIONERS
serta memberikan rekomendasi atas make recommendations for performance,
kinerja, inisiatif, rencana dan risiko terkait initiatives, plans and risk related to Pada tahun 2025, jumlah Komisaris in 2025, the number of the Company’s
ESG dalam setiap investasi yang diajukan ESG for each investment proposed by Independen Perusahaan adalah dua dari Independent Commissioners was two
oleh manajemen. management. enam anggota Dewan Komisaris, sehingga out of the six members of the Board of
proporsi jumlah anggota Komisaris Commissioners, so the proportion of
KOMISARIS INDEPENDEN INDEPENDENT COMMISSIONERS Independen mencapai 33,33%, lebih tinggi Independent Commissioners reached
dari ketentuan peraturan perundang- 33.33% of the total members, which is
Komisaris Independen adalah anggota Independent Commissioners are members
undangan yang berlaku, yaitu 30%. higher than the 30% provision of prevailing
Dewan Komisaris yang tidak terafiliasi of the Board of Commissioners that are not
rules and regulations.
dengan Direksi, anggota Dewan Komisaris affiliated with the Board of Directors, other
lainnya dan pemegang saham utama members of the Board of Commissioners
serta pengendali. Selain itu, Komisaris and the main shareholder as well as
Independen harus bebas dari hubungan controling shareholder. Furthermore, the
bisnis atau hubungan lainnya yang dapat Independent Commissioners also must
388 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 389
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Dewan Komisaris
Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners Division of Duties, Responsibilities & Authoritiesof Each Member of the Board of Commissioners
KRITERIA PENENTUAN KOMISARIS INDEPENDENT COMMISSIONER Sebagai bentuk penerapan As a form of application of the principle
INDEPENDEN SELECTION CRITERIA prinsip independensi maka masing- of independence, each Independent
masing Komisaris Independen telah Commissioner signed a statement of
Kriteria penentuan Komisaris Independen The criteria for selecting an Independent
menandatangani surat pernyataan independence on 4 December 2024
adalah sebagai berikut: Commissioner is as follows:
independensinya pada 4 Desember 2024 in accordance with the requirements
• Bukan merupakan orang yang • Is not someone who has worked or
sesuai dengan syarat yang ditentukan oleh set by POJK 33/2014. The Independent
bekerja atau memiliki wewenang dan has the authority or responsibility
POJK 33/2014. Dengan demikian, mereka Commissioner can therefore carry
tanggung jawab untuk merencanakan, for planning, leading, controlling, or
dapat menjalankan tugas dan tanggung out his/her duties and responsibilities
memimpin, mengendalikan, atau supervising the Company’s activities in
jawabnya secara independen tanpa ada independently without any conflicts of
mengawasi kegiatan Perusahaan the previous six months, except for his/
konflik kepentingan. interest.
dalam waktu enam bulan terakhir, her re-appointment as the Company’s
kecuali untuk pengangkatan kembali Independent Commissioner for next
sebagai Komisaris Independen period
Perusahaan pada periode berikutnya
• Tidak memiliki saham Perusahaan baik • Does not own Company’s shares,
langsung maupun tidak langsung either directly or indirectly
• Tidak mempunyai hubungan afiliasi • Does not have affiliations with the
dengan Perusahaan, anggota Dewan Company, members of the Board of
Komisaris, anggota Direksi, atau Commissioners, members of the Board
pemegang saham utama Perusahaan of Directors, or main shareholders of
the Company
• Tidak memiliki hubungan usaha baik • Does not have business relations,
langsung maupun tidak langsung yang either directly or indirectly, that are
berkaitan dengan kegiatan usaha related to the Company’s business
Perusahaan activities
PERNYATAAN INDEPENDENSI STATEMENT OF INDEPENDENCE
Komisaris Independen berkomitmen Independent Commissioners are
untuk menjunjung tinggi independensi, committed to upholding independence,
objektivitas dan keadilan dalam objectivity and fairness in carrying out his/
menjalankan tugas dan tanggung her duties and responsibilities, by avoiding
jawabnya, dengan menghindari adanya decisions and policies that have the
keputusan dan kebijakan yang berpotensi potential to create a conflict of interest or
menimbulkan benturan kepentingan atau preference for the interests of one party.
preferensi terhadap kepentingan salah Each Independent Commissioner has
satu pihak. Masing-masing Komisaris met the independence requirements as
Independen telah memenuhi syarat stipulated in POJK 33/2014.
independensi sebagaimana ditetapkan
dalam POJK 33/2014.
390 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 391
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Direksi
Direksi
Board of Directors
Board of Directors
PIAGAM DIREKSI BOARD OF DIRECTORS CHARTER
Perusahaan memiliki Board Manual The Company has a Board Manual that
yang mencakup pedoman bagi Direksi, consists of guidelines for the Board
program pengenalan, peningkatan of Directors, introductory programs,
kapabilitas, nilai-nilai dan etika Direksi, capability enhancement, values and
serta kegiatan antar organ Perusahaan. ethics of the Board of Directions and
Direksi memimpin proses pengembangan interrelations of Company's organs.
dan peninjauan strategi Perusahaan, The Board of Directors leads the
termasuk Rencana Jangka Panjang (RJP) process of developing and reviewing
Perusahaan dan Rencana Kerja dan Company’s strategies, including the
Anggaran Tahunan (RKAT) Perusahaan. Strategic Business Plan (SBP) and the
Direksi mengembangkan, menjalankan Annual Business Plan (ABP). The Board of
dan mengawasi seluruh manajemen Directors develops, leads and supervises
untuk mengimplementasikan strategi management systems to implement the
Perusahaan. Company’s strategy.
TUGAS, TANGGUNG JAWAB & BOARD OF DIRECTOR'S DUTIES,
WEWENANG DIREKSI RESPONSIBILITIES & AUTHORITIES
1. Memimpin dan mengurus Perusahaan 1. To lead and manage the Company
Direksi merupakan organ perusahaan yang The Board of Directors is the corporate sesuai dengan maksud dan tujuan according to the Company’s goals
bertanggung jawab atas kepemimpinan organ that is responsible for the Perusahaan dan senantiasa berusaha and objectives as well as to continue
dan kepengurusan Perusahaan. Company’s leadership and management. meningkatkan efisiensi dan efektivitas striving to increase the Company’s
Direksi mengusahakan dan menjamin The Board of Directors manage and ensure Perusahaan efficiency and effectiveness
terlaksananya kegiatan Perusahaan, the implementation of the Company’s 2. Memelihara, menjaga dan mengurus 2. To maintain, safeguard and manage
terpenuhinya hak-hak Pemangku activities, in accordance with the rights of kekayaan Perusahaan the Company’s assets
Kepentingan, sesuai kepentingan jangka the Stakeholders, the long-term interest 3. Menyiapkan Struktur Organisasi 3. To prepare the Company’s
panjang Perusahaan dan peraturan of Company and prevailing rules and Perusahaan lengkap dengan rincian organizational structure complete with
perundang-undangan yang berlaku. regulations. tugasnya detailed duties
4. Menetapkan pembagian tugas dan 4. To divide the duties and
Direksi Perusahaan terdiri atas lima orang, The Company’s Board of Directors wewenang Anggota Direksi responsibilities of each member of the
yaitu satu Presiden Direktur dan empat consists of five members, namely one Board of Directors
Direktur. Masing-masing anggota memiliki President Director and four Directors.
tugas dan tanggung jawab secara terpisah. Each member has separate duties and 5. Mengembangkan dan memimpin 5. To develop and lead the
responsibilities. penerapan pedoman tata kelola implementation of the Company’s
Perusahaan yang baik GCG guidelines
Berdasarkan RUPST yang dilaksanakan Based on the AGMS which was conducted
pada tanggal 21 April 2025, komposisi on 21 April 2025, the composition on the 6. Menyiapkan pada waktunya 6. To formulate the Company’s long term
Dewan Komisaris Perusahaan adalah: Company’s Board of Directors as follows: RJP Perusahaan dan kemudian Business Plan and to further submit the
1. Michael (Presiden Direktur) 1. Michael (President Director) menyampaikannya kepada Dewan plan to the Board of Commissioners
2. Kartika Hendrawan (Direktur) 2. Kartika Hendrawan (Director) Komisaris guna mendapatkan for its approval and ratification
3. Ruddy Santoso (Direktur) 3. Ruddy Santoso (Director) persetujuan dan pengesahan
4. Meinar Kusumastuti (Direktur) 4. Meinar Kusumastuti (Director)
5. Iman Darus Hikhman (Direktur) 5. Iman Darus Hikhman (Director)
392 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 393
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Direksi Direksi
Board of Directors Board of Directors
7. Menyiapkan RKA Perusahaan dan 7. To prepare the Annual Business Plan & 13. Menyiapkan dan menyampaikan 13. To prepare and submit the Annual
menyampaikannya kepada Dewan Budget and submit them to the Board Laporan Tahunan kepada OJK Report to the Financial Services
Komisaris selambatnya 30 hari of Commissioners at the latest selambat-lambatnya pada akhir bulan Authorities at the latest by the end
sebelum dimulainya tahun buku yang 30 days prior to the commencement keempat sejak tahun buku berakhir of the fourth month following the
akan datang guna mendapatkan of the next fiscal year in order to obtain atau pada tanggal pemanggilan RUPS completion of the fiscal year or on
persetujuan dan pengesahan approval and ratification Tahunan Perusahaan, mana yang lebih the date of the Annual GMS invitation,
dahulu whichever is earlier
8. Membangun dan melaksanakan 8. To develop and implement the
program manajemen risiko korporasi integrated enterprise risk management 14. Memastikan tersedianya Laporan 14. To ensure the availability of the
secara terpadu yang merupakan program as part of the GCG Tahunan kepada Pemegang Saham Annual Report for the Company’s
bagian dari pelaksanaan tata kelola implementation Perusahaan paling lambat pada Shareholders at the latest by the end
akhir bulan ke-4 (empat) sejak of the fourth month following the
9. Menetapkan kebijakan tentang 9. To stipulate a policy on the effective
tahun buku berakhir atau pada completion of the fiscal year or on the
Sistem Pengendalian Internal yang Internal Control System to secure
tanggal pemanggilan RUPS Tahunan date of the Company’s Annual GMS
efektif untuk mengamankan investasi, investments, business activities and
Perusahaan, mana yang lebih dahulu invitation, whichever is earlier
kegiatan usaha dan aset Perusahaan assets of the Company
15. Menyelenggarakan RUPS Tahunan 15. To conduct the Annual GMS at the
10. Menyusun sistem akuntansi sesuai 10. To develop an accounting system
selambat lambatnya bulan keenam latest of six months after the end of
Standar Akuntansi Keuangan based Financial Accounting
setelah tahun buku berakhir the fiscal year
dan berdasarkan prinsip prinsip Standards and internal control
pengendalian internal, terutama principles, especially the separation 16. Memanggil dan menyelenggarakan 16. To invite and implement the Annual
pemisahan fungsi pengurusan, of management, recording, filing and RUPS Tahunan dan/atau RUPS Luar GMS and/or the Extraordinary GMS
pencatatan, penyimpanan dan monitoring functions Biasa menurut cara dan waktu sesuai in accordance with the practice
pengawasan dengan ketentuan Anggaran Dasar and timing as provisioned by the
Perusahaan dan perundang-undangan Company’s Articles of Association and
11. Mengadakan dan memelihara 11. To establish and maintain the
yang berlaku prevailing rules and regulations
pembukuan dan administrasi Company’s bookkeeping and
Perusahaan untuk menghasilkan administration in order to create 17. Memiliki fungsi Sekretaris Perusahaan 17. To have a Corporate Secretary
penyelenggaraan pembukuan yang an orderly bookkeeping system, function
tertib, kecukupan modal kerja dengan adequate working capital with efficient
18. Membuat, menyimpan dan memelihara 18. To prepare, file and maintain Company
biaya modal yang efisien, struktur capital expenditures, a healthy and
dokumen Perusahaan di tempat documents in the Company’s domicile,
neraca yang baik dan kokoh, penyajian strong balance sheet structure, timely
kedudukan Perusahaan, antara lain among other the shareholders’
laporan dan analisa keuangan tepat and accurate reporting of financial
daftar pemegang saham, risalah register, GMS minutes of meeting,
waktu dan akurat serta prinsip prinsip statements and analysis as well as
RUPS, risalah rapat Dewan Komisaris minutes of meetings of the Board
lain sesuai dengan kelaziman yang other principles in accordance with
dan risalah rapat Direksi, Laporan of Commissioners and the Board of
berlaku bagi suatu perusahaan common practices within a company
Tahunan dan dokumen keuangan Directors, Annual Reports and the
12. Menyampaikan Laporan Keuangan, 12. To submit Financial Statements serta dokumen-dokumen Perusahaan Company’s financial documents
laporan berkala lainnya kepada and other periodic reports to the lainnya as well as other documents of the
Pemegang Saham sesuai dengan Shareholders in accordance with Company
ketentuan perundang-undangan yang prevailing rules and regulations
19. Mengungkapkan informasi penting 19. To disclose important information
berlaku
terkait Perusahaan dalam Laporan related to the Company in the Annual
Tahunan dan Laporan Keuangan Reports and Financial Statements
kepada Pemegang Saham atau pihak to the Shareholders or other parties,
lain, sesuai peraturan perundang- in accordance with prevailing rules
undangan yang berlaku secara tepat and regulations in a timely, accurate,
waktu, akurat, jelas dan objektif evident and objective manner
394 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 395
Page 199
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Direksi Direksi
Board of Directors Board of Directors
20. Mengadakan rapat Direksi sekurang- 20. To conduct Board of Directors
kurangnya satu kali setiap satu bulan meetings at least once in a month in
sesuai dengan peraturan perundang- accordance with prevailing rules and
undangan yang berlaku regulations
21. Menjaga kerahasiaan data dan/atau 21. To maintain the confidentiality of the
informasi Perusahaan Company’s data and/or information
22. Memastikan Perusahaan melakukan 22. To ensure the implementation of
tanggung jawab sosialnya the Company’s corporate social
responsibilities
23. Meningkatkan kompetensi 23. To continuously enhance competence
dan pengetahuannya secara and knowledge in order to
berkesinambungan untuk menjalankan professionally conduct duties as
tugasnya sebagai Direksi Perusahaan Directors of the Company
secara profesional
24. Menginformasikan kepada Sekretaris 24. To inform the Corporate Secretary
Perusahaan mengenai kepemilikan regarding share ownership in the
sahamnya di Perusahaan, termasuk Company, including any changes,
setiap perubahannya untuk dilaporkan to be reported to the regulator in
kepada regulator sesuai dengan accordance with prevailing rules and
peraturan perundangan yang berlaku regulations
25. Menginformasikan kepada Sekretaris 25. To inform the Corporate Secretary
Perusahaan setiap dan seluruh jabatan about each and every position in
pada perusahaan lain, termasuk other companies, including positions
perusahaan terbuka lainnya, termasuk in other listed companies, counting
jabatan dalam komite-komite yang also positions in committees under
ada di bawah Dewan Komisaris the Board of Commissioners of other
perusahaan terbuka lainnya (bila ada) listed companies (if any)
26. Melaksanakan kewajiban lainnya 26. To conduct other duties in order to
dalam rangka melaksanakan tugas carry out tasks and responsibilities
dan tanggung jawabnya, sepanjang as members of the Board of
tidak bertentangan dengan peraturan Commissioners, as long as they do
perundang-undangan yang berlaku, not conflict with prevailing rules and
Anggaran Dasar Perusahaan dan/atau regulations, the Company’s Articles of
keputusan RUPS Perusahaan Associations and/or Company’s GMS
resolutions
396 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 397
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Direksi Direksi
Board of Directors Board of Directors
Direksi Pembagian Tugas
Pembagian Tugas, Tanggung Jawab & Wewenang Setiap Anggota Direksi Board of Directors Division of Duties
Division of Duties, Responsibilities & Authorities of Each Member of the Board of Directors
• Memastikan operasional keuangan dilaksanakan sesuai dengan ketentuan
Direksi Pembagian Tugas kepatuhan dan pilar tata kelola perusahaan
Board of Directors Division of Duties Ensuring that financial operations are carried out in accordance with compliance
requirements and corporate governance pillars
• Memantau kinerja keuangan dan melakukan analisis penilaian terhadap aset
Michael • Mengarahkan dan mengawasi strategi bisnis perusahaan sesuai dengan rencana perusahaan
Presiden Direktur jangka panjang perusahaan Monitoring financial performance and performing valuation analysis on company
President Director Overseeing and driving the Company’s strategic direction in accordance with the assets
Company’s long-term plans
• Memutuskan “key improvement” untuk memastikan keberlanjutan bisnis dan
Meinar Kusumastuti • Memastikan semua kebutuhan hukum baik non-litigasi dan litigasi Perusahaan
Perusahaan
Direktur legal & ditangani dengan baik tanpa adanya perselisihan yang merugikan
Deciding key improvements to ensure business and Company sustainability
Communications Ensuring all non-litigation and litigation legal needs of the Company are well
• Memantau kinerja Perusahaan dan bisnis serta bertanggung jawab untuk Legal & handled with no harmful disputes
melaporkan ke key shareholder Communications
Monitoring corporate and business performance as well as responsible report to • Mengelola kepatuhan terhadap regulasi Perusahaan, mengarahkan dalam
Director
key shareholder hal mengidentifikasi dan menyelesaikan potensi masalah serta risiko hukum
sehubungan dengan aktivitas, operasi dan inisiatif strategis saat ini serta mengelola
• Melibatkan key stakeholders untuk memastikan peluang bisnis serta tata kelola dan
kepatuhan perusahaan urusan litigasi
Engaging with key stakeholders to ensure business opportunities as well as Managing the Company's regulatory compliance and taking the lead in identifying
Company’s governance and compliance and addressing potential legal issues and risks for current activities, operations and
• Mengarahkan pengembangan bisnis Perusahaan secara keseluruhan dan komersial strategic initiatives and managing litigation
Directing overall Company’s business development and commercial • Mengarahkan serta mengembangkan strategi komunikasi yang efektif dan
komprehensif untuk memastikan citra perusahaan yang positif dan kuat
Directing as well as developing an effective and comprehensive communications
strategy to ensure a positive and strong corporate brand image
Kartika Hendrawan • Mempertahankan daya saing Perusahaan di pasar untuk memastikan stabilitas
• Mengelola strategi Environmental, Social & Governance (ESG) Perusahaan,
Direktur Investment dan pertumbuhan bisnis
Maintaining the Company’s competitiveness in the market to ensure business memastikan keselarasan dengan tujuan bisnis, persyaratan regulasi dan tujuan
Chief Investment
Officer stability and growth keberlanjutan untuk meningkatkan reputasi Perusahaan serta kepercayaan
pemangku kepentingan
• Membangun hubungan yang kuat dengan key stakeholders termasuk lembaga
keuangan untuk memastikan perusahaan yang berkelanjutan Managing the Company’s Environmental, Social and Governance (ESG) strategy,
Building a strong relationship with key stakeholders including financial institutions ensuring alignment with business objectives, regulatory requirements and
to ensure the organization’s sustainability sustainability goals to enhance corporate reputation as well as stakeholder trust
• Memutuskan strategi investasi dengan mempertimbangkan risiko dan potensi
bisnis
Iman Darus Hikhman • Memastikan eksekusi peluang bisnis ke dalam portofolio perusahaan mulai
Deciding the investment strategies by considering business risks and potentials
Direktur Mining & dari perolehan prospek, bidding, pengembangan proposal, studi kelayakan,
• Menyiapkan dan terus membina rencana modal jangka panjang Perusahaan dan Mine Services pengembangan business model, hingga uji coba proyek di bisnis layanan
terus mengeksplorasi serta merekomendasikan return on investment untuk setiap Mining & Mine pertambangan & tambang
belanja modal dan investasi Services Director Ensuring the execution of the business opportunities into corporate portfolios from
Preparing and continuously developing the Company’s long-term capital plan,
lead generation, bidding, proposal development, feasibility study and business
while consistently exploring and recommending the return on investment for each
capital expenditure and investment model development, until project piloting in mining & mine services business
• Mengembangkan dan membina mitra strategis untuk mengembangkan bisnis,
sambil mencari dan menentukan peluang bisnis baru dari key account Perusahaan
Ruddy Santoso • Mengarahkan dan mengendalikan risiko perencanaan keuangan Perusahaan Developing and managing strategic partnerships to grow business, while seeking
Direktur Keuangan dan aspek komersial yang selaras dengan strategi organisasi and spotting new business opportunities from Company's key account
Chief Financial Officer Directing and controlling the Company's financial planning risk and commercial • Membangun hubungan yang kuat dengan klien, key stakeholders dan memastikan
aspects aligning with the organization’s strategy kepuasan klien terhadap pelayanan
• Melakukan perencanaan keuangan untuk memastikan operational excellence Building strong relationships with clients, key stakeholders while ensuring client
dan keberlanjutan bisnis Perusahaan satisfaction with the services provided
Conducting the Company’s financial planning to ensure Company's operational
• Memimpin dan mengarahkan tim operasional dalam melaksanakan kontrak dan
excellence and business sustainability
mengoptimalkan operational excellence
• Mengawasi dan mengevaluasi pembiayaan dan struktur permodalan Perusahaan
Leading and driving the operational team on the contract delivery and optimize
Controlling and evaluating the organization’s corporate financing and capital
operational excellence
structure
• Memantau aspek komersial di seluruh portofolio, menilai efektivitas dan
mengusulkan tindakan perbaikan
Monitoring commercial aspects across the portfolio, assess effectiveness and
propose corrective action
398 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 399
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Direksi Direksi
Board of Directors Board of Directors
KOMITE DI BAWAH DIREKSI COMMITTEES BELOW THE BOARD OF MASA TUGAS TERM OF OFFICE
DIRECTORS Sesuai Anggaran Dasar Perusahaan, In accordance with the Company’s
Perusahaan tidak memiliki komite yang The Company does not have committees anggota Direksi diangkat oleh RUPS, Articles of Association, members of the
mendukung pelaksanaan tugas Direksi. that support the implementation of the masing-masing untuk jangka waktu Board of Directors are appointed by the
duties of the Board of Directors. terhitung sejak pengangkatannya GMS, each for a period starting from their
sampai penutupan RUPS Tahunan ketiga appointment until the closing of the next
PENGANGKATAN, PEMBERHENTIAN & APPOINTMENT, DISMISSAL & TERM OF berikutnya, dengan tidak mengurangi third Annual GMS, without prejudice to the
MASA TUGAS DIREKSI OFFICE FOR THE BOARD OF DIRECTORS RUPS untuk memberhentikannya sewaktu- GMS to dismiss them at any time.
waktu.
PENGANGKATAN APPOINTMENT
Anggota Direksi diangkat oleh para Members of the Board of Directors are Anggota Direksi dapat diangkat kembali Members of the Board of Directors can
Pemegang Saham berdasarkan appointed by the Shareholders based untuk masa tugas berikutnya. Perusahaan be re-appointed for the next terms of
rekomendasi Komite Nominasi & on the Nomination & Remuneration tidak memberikan batasan jumlah periode office. The Company does not limit
Remunerasi yang disampaikan melalui Committee’s recommendation, tugas anggota Direksi, karena menjunjung the terms of office Board of Directors
Dewan Komisaris dan diajukan nominasi which is put forward by the Board of hak Pemegang Saham untuk mengangkat members, because it upholds the right
tersebut di RUPS. Commissioners and nominated during the dan memberhentikan anggota Direksi of shareholders to appoint and dismiss
GMS. melalui RUPS. members of the Board of Directors
through the GMS.
Prosedur Pengangkatan Anggota Direksi Appointment Procedure for Board of
Directors Members RAPAT DIREKSI TAHUN 2025 BOARD OF DIRECTORS MEETING IN 2025
Pemegang saham pengendali memberikan The controlling shareholder Sesuai ketentuan di dalam Board Manual, In accordance with the Board Manual,
usulan kepada Komite Nominasi dan proposes names to the Nomination Anggaran Dasar dan Pasal 16 ayat 1 POJK Articles of Associations and Article
Remunerasi, yang kemudian membahas and Remuneration Committee, 33/2014, Direksi wajib untuk mengadakan 16 paragraph 1 of POJK 33/2014, the
usulan calon anggota Direksi. Hasil dari which then discusses the proposal. rapat Direksi paling sedikit satu kali dalam Board of Directors must hold a Board of
pembahasan tersebut disampaikan The result of the deliberation is satu bulan (12 rapat dalam setahun). Directors meeting at least once a month (12
sebagai rekomendasi kepada Dewan submitted as a recommendation to meetings every year).
Komisaris untuk diajukan kepada RUPS. the Board of Commissioners to be put
Board Manual juga menjelaskan terkait The Board Manual also explains the
Apabila Dewan Komisaris menyetujui forward to the GMS. If the Board of
penyelenggaraan rapat baik untuk holding of meetings, both for scheduled
rekomendasi komite, usulan calon Commissioners approve the committee’s
rapat terjadwal dan yang tidak terjadwal and unscheduled meetings, including
anggota Direksi disampaikan kepada recommendation, the proposed names
termasuk terkait penyampaian bahan the delivery of meeting materials. For
RUPS. Melalui RUPS, para Pemegang of the Board of Directors members are
rapat. Untuk rapat yang telah dijadwalkan, scheduled meetings, the meeting
Saham memutuskan untuk menerima atau put forward to the GMS. Through the
bahan rapat disampaikan kepada peserta materials are delivered to the meeting
menolak usulan tersebut serta menyetujui GMS, the Shareholders decide to accept
rapat paling lambat lima hari sebelum participants no later than five days before
pengangkatan anggota Direksi. or reject the proposal and approve the
rapat diselenggarakan sedangkan untuk the meeting is held, while for unscheduled
appointment of members of the Board of
rapat yang tidak terjadwal, bahan rapat meetings, the meeting materials are
Directors.
disampaikan kepada peserta rapat paling delivered to the meeting participants
lambat sebelum rapat diselenggarakan. no later than before the meeting is held.
PEMBERHENTIAN DISMISSAL
Sepanjang tahun 2025, Direksi telah During 2025, the Board of Directors held
Pemberhentian anggota Direksi dapat The dismissal of members of the Board menyelenggarakan 33 rapat. 33 meetings.
dilakukan oleh para pemegang saham of Directors are carried out by the
melalui RUPS. shareholders through the GMS).
400 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 401
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Direksi Direksi
Board of Directors Board of Directors
Berikut adalah frekuensi kehadiran rapat The following is the frequency and
Direksi sepanjang tahun 2025. attendance of Board of Directors
meetings throughout 2025.
Rapat Direksi 2025
Board of Directors Meetings in 2025
Anggota Direksi
Tanggal Members of the Board of Directors
No. Agenda
Date
MIC KHE RSA MKU IHI
1 6 Jan 2025 Bi-Weekly Meeting ✔ ✔ ✔ - ✔
2 3 Feb 2025 Bi-Weekly Meeting ✔ ✔ ✔ ✔ ✔
3 8 May 2025 Bi-Weekly Meeting ✔ ✔ ✔ ✔ ✔
4 26 May 2025 Bi-Weekly Meeting - ✔ ✔ ✔ ✔
5 23 Jun 2025 Bi-Weekly Meeting ✔ ✔ ✔ ✔ -
6 7 Jul 2025 Bi-Weekly Meeting ✔ ✔ ✔ ✔ ✔
7 18 Aug 2025 Bi-Weekly Meeting ✔ ✔ ✔ ✔ -
8 1 Sep 2025 Bi-Weekly Meeting ✔ - ✔ ✔ ✔
9 29 Sep 2025 Bi-Weekly Meeting ✔ ✔ ✔ ✔ ✔
10 13 Oct 2025 Bi-Weekly Meeting ✔ ✔ ✔ ✔ ✔
11 27 Oct 2025 Bi-Weekly Meeting ✔ ✔ ✔ ✔ ✔
12 8 Dec 2025 Bi-Weekly Meeting ✔ ✔ ✔ ✔ ✔
13 29 Dec 2025 Bi-Weekly Meeting ✔ ✔ ✔ ✔ -
Persentase Kehadiran
92% 92% 100% 92% 77%
Attendance Percentage
Keterangan/Notes:
Singkatan/Abbreviation:
MIC = Michael, KHE = Kartika Hendrawan, RSA = Ruddy Santoso, MKU = Meinar Kusumastuti, IHI = Iman Darus Hikhman
Selain mengadakan 13 rapat formal, Direksi In addition to the 13 formal meetings
juga melaksanakan 20 rapat project held, the Board of Directors convened 20
proposal review sepanjang tahun 2025 project proposal review sessions during
sebagai bagian dari proses evaluasi dan 2025 as part of its evaluation process and
pengambilan keputusan strategis. strategic decision-making.
402 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 403
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Direksi Direksi
Board of Directors Board of Directors
RAPAT GABUNGAN TAHUN 2025 JOINT MEETINGS IN 2025
Rapat Gabungan dengan Dewan Komisaris 2025
Rapat gabungan Direksi dan Dewan The Board of Directors and Board of Joint Meetings with the Board of Commissioners in 2025
Komisaris Perusahaan merupakan bentuk Commissioners joint meeting is an act
Anggota Dewan Komisaris Anggota Direksi
koordinasi antara Direksi dan Dewan of coordination between the Board of Tanggal
Members of the Board of Commissioners Members of the Board of Directors
NO Agenda
Komisaris, antara lain untuk membahas Directors and Board of Commissioners, Date
OSI ECI DMA GKA SUT SUN MIC KHE RSA MKU IHI
laporan-laporan periodik Direksi, kondisi among others to discuss the Board of
dan prospek usaha, kebijakan nasional Directors’ periodic reports, business
20 Oct
maupun internasional yang berdampak conditions and prospects, national 1
2025
3Q 2025 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
pada kinerja Perusahaan, serta rencana and international policies affecting
kerja. Dewan Komisaris dapat memberikan the Company’s performance, as 10 Dec ABP
2 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
2025 2026
tanggapan, catatan dan nasihat yang well as business plan. The Board of
dituangkan dalam suatu risalah rapat, Commissioners may also give feedback,
10 Dec SBP 5
serta hal lain yang dianggap perlu, notes and advice recorded in the 3
2025 Years
✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
termasuk untuk persiapan RUPS maupun minutes as well as other relevant matters,
pembahasan Laporan Tahunan. including the preparation for the GMS and Persentase Kehadiran
100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
Attendance Percentage
discussions regarding the Annual Report.
Sesuai dengan ketentuan Board Manual, In accordance with Board Manual,
Anggaran Dasar dan Pasal 31 ayat 3 POJK Articles of Associations and Article 31 RENCANA RAPAT TAHUN 2026 2026 MEETING SCHEDULE
33/2014, Direksi wajib mengadakan rapat paragraph 3 POJK 33/2014, the Board
Perusahaan telah menyusun rencana kerja The Company has prepared the 2026 work
bersama (gabungan) dengan Dewan of Commissioners is obliged to conduct
tahun 2026 sesuai dengan tugas dan plan in accordance with the duties and
Komisaris paling kurang satu kali dalam joint meetings with the Board of Directors
tanggung jawab Direksi yang tertuang di responsibilities of the Board of Directors
setiap empat bulan (tiga rapat dalam at least once every four months (three
dalam Board Manual. as stipulated in the Board Manual.
setahun). meetings annually).
Rapat Direksi dan Dewan Komisaris Meetings of the Board of Directors and the
yang membahas rencana kerja tahunan Board of Commissioners discussing the
Sepanjang tahun 2025, Direksi bersama During 2025, the Board of Directors and dan rencana kerja jangka panjang, annual work plan and long-term work plan
Dewan Komisaris telah menyelenggarakan the Board of Commissioners held three juga telah menentukan jadwal rapat ke have also set the meeting schedule into
tiga rapat gabungan. Berikut adalah joint meetings. The following are the dalam kalender korporasi yang disahkan the corporate calendar, which was ratified
frekuensi dan kehadiran rapat gabungan frequency and attendance rate of joint bersamaan dengan rencana kerja tahunan together with the Company’s annual work
sepanjang 2025. meetings throughout 2025. Perusahaan. plan.
Rencana rapat ini sesuai dengan ketentuan The meeting schedule complies with
POJK 33/2014 dimana Direksi wajib untuk the provisions of POJK 13/2014, which
mengadakan rapat Direksi setidaknya satu stipulates that the Board of Directors
kali dalam satu bulan. must convene meetings at least once per
month.
Di samping itu, Direksi juga wajib In addition, the Board of Directors is also
mengadakan rapat bersama atau rapat required to hold joint meetings with the
gabungan dengan Dewan Komisaris Board of Commissioners at least once
sedikitnya sekali setiap empat every four months. The Board of Directors
bulan. Direksi juga dapat meminta may also request that meetings be held
diselenggarakannya rapat di luar jadwal outside the predetermined schedule.
yang telah ditentukan sebelumnya.
404 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 405
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Direksi Direksi
Board of Directors Board of Directors
Sesuai ketentuan di atas, Perusahaan telah As mentioned above, the Company has anggaran tahunan Perusahaan. Evaluasi business plan and budget. The evaluation
merumuskan rencana minimum 12 Rapat formulated a plan to conduct a minimum 12 kinerja Direksi dilakukan oleh Komite of the Board of Directors’ performance
Direksi dan tiga rapat gabungan bersama Board of Directors Meetings and three joint Nominasi & Remunerasi dengan is conducted by the Nomination &
Dewan Komisaris ke dalam rencana kerja meetings with the Board of Commissioners berpedoman kepada Key Performance Remuneration Committee, with Key
tahunan 2026 untuk dilaksanakan pada into the annual business plan 2026 to be Indicators (KPI) yang ditetapkan oleh Performance Indicators (KPI) that are
tahun 2026. implemented in 2026. Dewan Komisaris dan berdasarkan kepada: defined by the Board of Commissioners
based on:
PENINGKATAN KOMPETENSI COMPETENCY IMPROVEMENT
• Pencapaian target keuangan dan • Achievement of the Company’s
Setiap anggota Direksi berhak dan Each member of the Board of Directors has operasional yang tertuang dalam financial and operational targets as
berkewajiban untuk terus meningkatkan the right and obligation to continuously rencana kerja dan anggaran tahunan stated in the annual business plan and
kompetensi untuk mendukung tugas improve their competencies to support budget
dan tanggung jawabnya. Oleh karena their duties and responsibilities. • Pencapaian target Keselamatan, • Achievement of Safety, Health &
itu, Perusahaan memastikan bahwa Therefore, the Company ensures that the Kesehatan Kerja & Lingkungan (K3L) Environment (SHE) targets
peningkatan kompetensi ini dilakukan competency improvement is conducted • Manajemen risiko, pengendalian • Internal control, corporate
secara optimal oleh setiap masing-masing optimally by each member of the Board of internal, tata kelola perusahaan, governance, as well as compliance
anggota Direksi. Directors. serta ketaatan terhadap peraturan with prevailing rules and regulations
perundang-undangan yang berlaku
PENDIDIKAN & PELATIHAN DIREKSI EDUCATION & TRAINING FOR THE • Pengelolaan dan pemutakhiran • Management and updating of business
BOARD OF DIRECTORS business process processes
• Pengelolaan talent management • Effective talent management
Kegiatan peningkatan kompetensi baik Competency enhancement activities
secara efektif
melalui pendidikan dan pelatihan yang both through education and training
diikuti Direksi sepanjang tahun 2025 dapat that the Board of Directors participated
Proses penilaian mencakup telaah Komite The process of evaluation includes
dilihat pada bab Profil dalam Laporan throughout 2025 can be seen in the Profile
Nominasi & Remunerasi serta pelaporan the review from of the Nomination &
Tahunan ini. chapter in this Annual Report.
kepada Dewan Komisaris. Laporan kinerja Remuneration Committee as well as the
Direksi dibahas dalam Rapat Dewan reporting to the Board of Commissioners.
PROGRAM ORIENTASI ANGGOTA NEW MEMBERS OF THE BOARD OF
Komisaris, kemudian disampaikan kepada The Board of Directors’ performance
DIREKSI BARU DIRECTORS ORIENTATION PROGRAM
RUPS. report is discussed in the Board of
Berdasarkan hasil RUPST 21 April 2025, Based on the results of AGMS held on Commissioners Meeting and is then
tidak ada pengangkatan anggota 21 April 2025, there was no appointment submitted to the GMS.
Direksi baru, sehingga Perusahaan tidak of new members to the Board of Directors.
melaksanakan program orientasi bagi Accordingly, the Company did not Pada tahun 2025, Komite Nominasi in 2025, the Nomination & Remuneration
anggota Direksi baru. conduct an orientation program for new & Remunerasi telah menyampaikan Committee submitted the Board of
members of the Board of Directors. laporan penilaian kinerja Direksi kepada Directors performance evaluation report
Dewan Komisaris, yang kemudian to the Board of Commissioners, which in
PENILAIAN KINERJA DIREKSI PERFORMANCE EVALUATION FOR THE menyampaikannya kepada RUPST turn submitted the report to the AGMS of
BOARD OF DIRECTORS 21 April 2025 dan para pemegang saham 21 April 2025, with shareholders approving
menerima laporan tersebut dengan baik. the report.
Secara umum, penilaian kinerja Direksi In general, the appraisal of the Board of
ditentukan setiap tahun berdasarkan Directors’s performance is conducted
pencapaian dari rencana kerja dan annually, based on the Company’s
406 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 407
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Direksi Direksi
Board of Directors Board of Directors
KEPEMILIKAN SAHAM OLEH ANGGOTA SHARE OWNERSHIP OF MEMBERS OF atas integritas yang baik dan memiliki process includes an assessment of good
DIREKSI THE BOARD OF DIRECTORS pengetahuan dan/atau keahlian di integrity and having knowledge and/
bidang yang dibutuhkan oleh Perusahaan or expertise in the fields required by
Terkait kepemilikan saham oleh anggota Related to share ownership of members
sedangkan proses remunerasi bagi the Company, while the remuneration
Dewan Komisaris maupun Direksi, of the Board of Commissioners or Board
Dewan Komisaris dan Direksi ditetapkan process for the Board of Commissioners
Perusahaan mengikuti ketentuan POJK of Directors, the Company follows the
berdasarkan praktik terbaik yang berlaku and Board of Directors is determined
No. 4 Tahun 2023 tentang Laporan provisions of POJK No. 4 of 2023
dan sesuai dengan Undang-Undang No. 40 based on applicable best practices and
Kepemilikan atau Setiap Perubahan regarding Reports on Ownership or Any
Tahun 2007 tentang Perseroan Terbatas in accordance with Law No. 40 of 2007
Kepemilikan Saham Perusahaan Terbuka Changes in Ownership of Shares in a Public
dan Anggaran Dasar Perusahaan. regarding Limited Liability Companies and
dan Laporan Aktivitas Menjaminkan Company and Reports on Activities of
the Company’s Articles of Association.
Saham Perusahaan Terbuka jo. SEOJK Pledging Shares In A Public Company jo.
No. 10/SEOJK.04/2025 tentang SEOJK No. 10/SEOJK.04/2025 regarding
PROSEDUR PENETAPAN REMUNERASI REMUNERATION DETERMINATION
Penyampaian Laporan Kepemilikan atau Submission of Ownership Reports or Any
PROCEDURE
Setiap Perubahan Kepemilikan Saham Changes in Ownership of Public Company
Perusahaan Terbuka dan Laporan Aktivitas Shares and Reports on Activities of Pledge Kewenangan untuk menetapkan The authority to determine the
Menjaminkan Saham Perusahaan Terbuka of Public Company Shares Electronically. remunerasi Dewan Komisaris dan Direksi remuneration of the Board of
secara Elektronik. Dapat dilaporkan It can be reported that one member of ada pada RUPS, namun kewenangan untuk Commissioners and Board of Directors
bahwa satu anggota Dewan Komisaris the Board of Commissioners and three menentukan besaran remunerasi tersebut is held by the GMS, but the authority to
dan tiga anggota Direksi memiliki saham members of the Board of Directors do not dilimpahkan kepada Dewan Komisaris determine the amount of remuneration is
Perusahaan secara tidak langsung maupun own shares of the Company directly or berdasarkan rekomendasi dari Komite delegated to the Board of Commissioners
tidak langsung. indirectly. Nominasi & Remunerasi. based on recommendations from the
Nomination & Remuneration Committee.
Kepemilikan saham tersebut dapat dilihat The share ownership can be viewed in
pada informasi saham Dewan Komisaris the Board of Commissioners and Board Berikut adalah prosedur penetapan The procedure of determining the
dan Direksi di bab Profil pada halaman of Directors share information section remunerasi Dewan Komisaris dan Direksi remuneration of the Company’s Board of
184-209 dan bab GCG pada bagian in Profile chapter on page 184-209 and Perusahaan: Commisioners and Board of Directors is as
Kebijakan Pengungkapan Kepemilikan Policy of Share Ownership Disclosure of follows:
Saham oleh Anggota Dewan Komisaris Members of the Board of Commissioners
dan/atau Anggota Direksi pada halaman and/or Board of Directors section in the
504 di Laporan Tahunan ini. GCG chapter on page 504 of this Annual
Report. Nominasi Dewan
Komisaris & Direksi
Nomination of Board
of Commissioners
& Board of Directors
KEBIJAKAN NOMINASI & REMUNERASI NOMINATION & REMUNERATION Komite Nominasi Rekomendasi
Recommendation Dewan
Persetujuan
Approval
RUPS &
& Remunerasi Pendelegasian
Komisaris
ANGGOTA DEWAN KOMISARIS & DIREKSI POLICY FOR MEMBERS OF THE BOARD Nomination &
Board of Kewenangan
Remuneration
OF COMMISSIONERS & BOARD OF Komponen Committee
Commissioners Menentukan
Remunerasi
& Besaran
DIRECTORS Remunerasi Dewan
GMS & Delegation
of Authority
Komisaris & Direksi
to Determine
Anggota Direksi diangkat berdasarkan Members of the Board of Directors are Components
Remuneration
and Amount of
rekomendasi dari Komite Nominasi & appointed based on recommendations Remuneration
Remunerasi yang disampaikan melalui from the Nomination & Remuneration for the Board of
Commissioners and
Dewan Komisaris dan diajukan nominasi Committee submitted through the Board the Board of Directors
tersebut di RUPS. Proses nominasi yang of Commissioners and the nomination is
dilakukan termasuk dilakukan penilaian submitted at the GMS. The nomination
408 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 409
Page 206
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Direksi Direksi
Board of Directors Board of Directors
KEBIJAKAN REMUNERASI BERBASIS PERFORMANCE-BASED REMUNERATION STRUKTUR REMUNERASI & BESARAN REMUNERATION & AMOUNT STRUCTURE
KINERJA POLICY TAHUN 2025 IN 2025
Strategi remunerasi Perusahaan The Company's remuneration strategy Struktur remunerasi dari Dewan Komisaris The remuneration structure of the
berdasarkan evaluasi terhadap kinerja is based on an evaluation of short-term dan Direksi Perusahaan adalah sebagai Company's Board of Commissioners and
jangka pendek dan jangka panjang, risiko and long-term performance and the risks berikut: Directors are as follows:
yang dihadapi Perusahaan dengan melihat faced by the Company, in addition to
kondisi pasar, perkembangan industri, market condition industry developments,
posisi jabatan tertentu dan kemampuan specific job positions and financial Komponen Gaji Komponen Tunjangan
Salary Components Allowance Components
keuangan. capacity.
Dewan Komisaris / Board of Commissioners
Pembayaran remunerasi setiap tahunnya Remuneration payments are adjusted
disesuaikan berdasarkan level/grade annually based on level/grade and • Gaji • Asuransi kesehatan
Salary Health insurance
serta tanggung jawab dalam pengambilan responsibility for strategic decision-
• Insentif kerja jangka pendek • Tunjangan hari raya
keputusan strategis. Dalam kondisi making. Under certain circumstances,
Short-term insentives Religious holiday allowance
tertentu, Perusahaan dapat menunda the Company may defer payment of
• Tunjangan akhir tahun
pembayaran remunerasi tersebut. remuneration. Year end allowance
• Tunjangan pajak
INDIKATOR PENETAPAN REMUNERASI INDICATORS FOR DETERMINING Tax allowance
REMUNERATION • BPJS ketenagakerjaan (jaminan hari tua, jaminan
kecelakan kerja, jaminan kematian, jaminan pensiun)
Dalam menetapkan besaran remunerasi In determining the amount of remuneration Social security agency for employment (old-age security,
bagi Dewan Komisaris dan Direksi, for the Board of Commissioners and Board employment injury insurance, death benefit)
indikator yang diperhatikan antara lain: of Directors, the indicators that must be • BPJS kesehatan
Social Security Agency for Health
considered include:
• Faktor skala usaha • Business scale factor Direksi / Board of Directors
• Faktor kompleksitas usaha • Business complexity factor
• Gaji • Asuransi kesehatan
• Tingkat inflasi • Inflation rate Salary Health insurance
• Kondisi dan kemampuan keuangan • Condition and financial capability • Insentif kerja jangka pendek • Tunjangan hari raya
Perusahaan of the Company Short-term insentives Religious holiday allowance
• Faktor-faktor lain yang relevan yang • Other relevant factors that may • Fasilitas dan tunjangan transportasi
tidak boleh bertentangan dengan not conflict with prevailing rules Transportation facilities and benefits
peraturan perundang-undangan yang and regulations • Tunjangan telekomunikasi
Telecommunications allowance
berlaku
• Tunjangan akhir tahun
Year end allowance
• Tunjangan pajak
Tax allowance
• Tunjangan operasional
Operational allowance
• BPJS ketenagakerjaan (jaminan hari tua, jaminan
kecelakan kerja, jaminan kematian, jaminan pensiun)
Social security agency for employment (old-age security,
employment injury insurance, death benefit)
• BPJS kesehatan
Social Security Agency for Health
410 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 411
Page 207
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komite di Bawah Dewan Komisaris
Direksi
Board of Directors
Committees Below the Board of Commissioners
KOMITE AUDIT, RISK & COMPLIANCE AUDIT, RISK & COMPLIANCE COMMITTEE
Perusahaan memiliki Piagam Komite The Company has an Audit, Risk &
Audit, Risk & Compliance yang telah Compliance Committee Charter which was
disahkan oleh Dewan Komisaris. Piagam approved by the Board of Commissioners.
ini menentukan tugas dan tanggung jawab This charter defines the duties and
komite serta implementasinya secara responsibilities of the committee as well as
independen. its independent implementation.
Sesuai piagam, ruang lingkup kegiatan Based on the charter, the scope of the
Komite Audit, Risk & Compliance Audit, Risk & Compliance Committee’s
Perusahaan adalah sebagai berikut: activities is as follows:
Ruang Lingkup Kegiatan Uraian
No
Scope of Activities Description
1 Laporan Keuangan 1. Melakukan penelaahan atas informasi keuangan yang akan dikeluarkan
Financial Statements Perusahaan kepada publik atau pihak otoritas antara lain laporan keuangan
dan informasi keuangan lainnya
Reviewing financial information that will be released by the Company to
the public and/or other authorities, such as financial statements and other
related financial information
2. Melakukan penelaahan bersama manajemen, Audit Internal dan Auditor
Eksternal atas hasil audit termasuk kesulitan yang dihadapi
Together with management, Internal Audit and External Auditor, review the
audit results, including any issues related thereto
3. Memberikan pendapat independen dalam hal terjadi perbedaan pendapat
antara manajemen dan Auditor Eksternal atas jasa yang diberikannya
Providing an independent opinion if there is a disagreement between the
management and External Auditor for services rendered
Selain komponen diatas, Perusahaan Apart from the above components, the 4. Melakukan penelaahan atas Laporan Tahunan untuk meyakinkan kecukupan
tidak memberikan remunerasi dalam Company does not provide remuneration konsistensi dan keakuratan informasi
Reviewing the Annual Report to ensure the consistency and accuracy of the
bentuk lainnya. Perusahaan juga tidak in other forms. The Company also does not information
memiliki kebijakan opsi saham bagi Dewan have a stock option policy for the Board of
Komisaris dan Direksi. Commisioners and Board of Directors.
2 Penunjukan dan Kinerja Memberikan rekomendasi kepada Dewan Komisaris mengenai penunjukan KAP
Penetapan besaran remunerasi Dewan The dermination of the amount Auditor Eksternal dan Auditor Eksternal dan melakukan evaluasi terhadap pelaksanaan pemberian
Appointment and jasa audit atas informasi keuangan historis tahunan oleh Auditor Eksternal
Komisaris dan Direksi mengacu pada of remuneration of the Board of Performance of the
Provide recommendations to the Board of Commissioners regarding the
Risalah RUPS Tahunan yang menerapkan Commissioners and Board of Directors External Auditor
appointment of Public Accounting Firm and External Auditors and evaluate the
remunerasi untuk tahun buku 2025. Total follows the Minutes of the GMS that implementation of auditing services for annual historical financial information by
remunerasi Dewan Komisaris adalah determine the remuneration for the fiscal External Auditors
US$534.000 dan Direksi US$1.140.000. year 2025. The total remuneration of the
Board of Commissioners was US$534,000
and Board of Directors was US$1,140,000.
412 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 413
Page 208
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komite di Bawah Dewan Komisaris Komite di Bawah Dewan Komisaris
Committees Below the Board of Commissioners Committees Below the Board of Commissioners
Ruang Lingkup Kegiatan Uraian Ruang Lingkup Kegiatan Uraian
No No
Scope of Activities Description Scope of Activities Description
3 Sistem Memonitor, menelaah dan mendiskusikan dengan manajemen, Auditor Internal 4 Audit Internal 9. Memastikan program asurans dan peningkatan kualitas telah ditetapkan
Pengendalian Internal dan Auditor Eksternal mengenai kecukupan dan efektivitas pengendalian Internal Audit dan meninjau hasil program asurans dan peningkatan kualitas tersebut
Internal Control System internal atas laporan keuangan, termasuk adanya defisiensi baik dalam desain setiap tahunnya
dan implementasi maupun operasi, yang dapat mengganggu kemampuan Ensure that quality assurance and improvement programs are established
Perusahaan dalam mencatat, memproses, mengikhtisarkan dan melaporkan and review the results of these quality assurance and improvement
informasi keuangan programs annually
Monitor, review and discuss with management, Internal Auditors and External 10. Berdiskusi dengan Manajemen dan Kepala Audit Internal untuk
Auditors regarding the adequacy and effectiveness of internal control over menentukan apakah terdapat pembatasan ruang lingkup atau sumber
financial statements including deficiencies in both design, implementation daya yang tidak semestinya
and operations which can interfere with the Company’s ability to record, Discuss with Management and the Head of Internal Audit to determine
process, summarize and report financial information review and discuss with whether there are any inappropriate scope or resource limitations
management, Internal Auditors and External Auditors regarding the adequacy
and effectiveness of internal control over financial statements including
deficiencies in both design, implementation and operations which can interfere
5 Pengaduan Melakukan penelaahan dan diskusi dengan Manajemen, Audit Internal,
with the Company’s ability to record, process, summarize and report financial
Complaints Forensic & Investigation dan/atau Eksternal Audit tentang pencegahan,
information
pendeteksian dan tindak lanjut penanganan laporan pengaduan yang
berkaitan dengan proses akuntansi dan pelaporan keuangan Perusahaan,
serta kasus-kasus hukum dan litigasi yang signifikan dihadapi Perusahaan
4 Audit Internal 1. Meninjau piagam Audit Internal sebelum disetujui oleh Dewan Komisaris (apabila ada)
Internal Audit dan ditetapkan oleh Direksi Conducting reviews and discussions with Management, Internal Audit,
Review the Internal Audit charter prior for approval by the Board of Forensic & Investigation and/or External Audit regarding prevention, detection
Commissioners and determined by the Board of Directors and follow-up on handling of complaint reports related to the Company’s
2. Berkolaborasi dengan Manajemen untuk menentukan kualifikasi dan accounting and financial reporting processes, as well as significant legal cases
kompetensi yang diharapkan organisasi dan Kepala Audit Internal, and litigation faced by the Company (if any)
sebagaimana dijelaskan dalam standar Audit Internal global
Collaborate with Management to determine the qualifications and
competencies expected of the organization and the Head of the Internal
6 Manajemen Risiko Melakukan penelaahan terhadap aktivitas pelaksanaan manajemen
Audit, as described in global Internal Auditing standards
Risk Management risiko yang dilakukan oleh Direksi serta melakukan penelaahan terhadap
3. Memberikan pendapat dan saran kepada Dewan Komisaris untuk bahan pelaksanaan tindakan mitigasi risiko yang dilakukan oleh Direksi
pertimbangan dalam memberikan persetujuan terhadap pengangkatan
Review the implementation of risk management activities carried out by the
dan pemberhentian Kepala unit Audit Internal
Board of Directors and review the implementation of risk mitigation actions
Provide opinions and suggestions to the Board of Commissioners for
performed by the Board of Directors
consideration in providing approval for the appointment and dismissal of
the Head of the Internal Audit Unit
4. Menyetujui rencana Audit Internal berbasis risiko
Approve the risk-based Internal Audit plan 7 Kepatuhan 1. Melakukan penelaahan dan memastikan pemenuhan atas ketaatan
Compliance Perusahaan terhadap ketentuan peraturan perundangan yang berlaku,
5. Menerima komunikasi dari Kepala Audit Internal tentang fungsi Audit
terutama peraturan perundang-undangan di bidang Pasar Modal
Internal termasuk kinerjanya dibandingkan dengan rencananya
Review and assure the Company’s compliance with prevailing rules and
Receive communications from the Head of Internal Audit regarding the
regulations, including specifically capital market rules regulations
Internal Audit function including its performance compared to its plan
2. Memonitor efektivitas kebijakan dan pelaksanaan manajemen risiko
6. Melakukan penelaahan menyeluruh terhadap aktivitas Audit Internal dan
fraud yang terkait dengan pelaporan keuangan (fraudulent financial
hasil yang disajikan di dalam laporan audit. Selain itu, memastikan tindak
reporting risks) yang telah disiapkan dan dilaksanakan oleh Direksi
lanjut yang efektif oleh Direksi terkait temuan Audit Internal
Monitor the effectiveness of any policy and implementation of fraudulent
Conduct a thorough review of Internal Audit activities and the results
financial reporting risks prepared and conducted by the Board of
presented in the audit report. In addition, ensure effective follow-up by
Directors
the Board of Directors regarding Internal Audit findings
3. Memastikan penerapan pilar GCG, termasuk penerapan keterbukaan
7. Memantau dan mengevaluasi efektivitas fungsi Audit Internal
informasi dan transparansi yang tepat
Monitor and evaluate the effectiveness of the Internal Audit function
Ensure the implementation of GCG pillars, including the implementation
of appropriate disclosure of information and transparency
414 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 415
Page 209
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komite Audit, Risk & Compliance
Komite di Bawah Dewan Komisaris
Committees Below the Board of Commissioners
Profile of The Audit, Risk & Compliance
Ruang Lingkup Kegiatan Uraian
No
Scope of Activities Description PROFIL KOMITE AUDIT, RISK & PROFILE OF THE AUDIT, RISK &
COMPLIANCE COMPLIANCE COMMITTEE
7 Kepatuhan 4. Melakukan penelaahan terhadap pemenuhan ketentuan Panduan
Compliance Berperilaku Perusahaan Komite Audit, Risk & Compliance diangkat The Audit, Risk & Compliance Committee
Review compliance with the Company’s Code of Conduct dan diberhentikan oleh Dewan Komisaris, is appointed and dismissed by the Board
5. Melakukan penelaahan terhadap pemenuhan ketentuan kebijakan yang serta ditunjuk untuk jangka waktu tiga of Commissioners for a period of three
berlaku di Perusahaan, termasuk memastikan Perusahaan memiliki
acuan yang dapat dilaksanakan dalam pemenuhan kepatuhan tahun, dengan catatan tidak melebihi masa years, which does not exceed the terms
Review the compliance of the Company’s policies, including assuring jabatan Dewan Komisaris. Sesuai dengan of office of the Board of Commissioners.
that the Company has clear and implementable guidance in terms of
ketentuan POJK yang berlaku untuk As required by prevailing POJK for public
compliance
Perusahaan terbuka dan berdasarkan listed companies and based on the
8 Potensi Transaksi Afiliasi Menelaah dan memberikan saran kepada Dewan Komisaris terkait potensi Keputusan Dewan Komisaris Petrosea No. decision from the Circular Resolution of
& Benturan Kepentingan benturan kepentingan. Dalam hal fungsi penelaahan potensi transaksi afiliasi PTP/RES/BOC/IV/2025-0008 pada 25 the Board of Commissioners of Petrosea
Potential Affiliate dan/atau benturan kepentingan telah dijalankan oleh komite lain, Komite
Transaction & Audit, Risk & Compliance menerima laporan mengenai pengkajian dan saran April 2025, komposisi Komite Audit, Risk & No. PTP/RES/BOC/IV/2025-0008 on 25
Conflicts of Interest
dari potensi benturan kepentingan tersebut Compliance yang menjabat untuk periode April 2025, the composition of the Audit,
Review and advise the Board of Commissioners regarding potential affiliate 2023-2025 adalah sebagai berikut: Risk & Compliance Committee serving for
transactions and/or conflicts of interest. In the event that the function of
reviewing potential affiliate transactions and/or conflicts of interest has been
the period of 2023-2025 is as follows:
carried out by another committee, the Audit, Risk & Compliance Committee
must receive such a report which includes reviews and suggestions regarding
potential conflicts of interest
9 Kerahasiaan Menjaga kerahasiaan dokumen, data dan informasi Perusahaan
Confidentiality Maintain the confidentiality of the Company’s documents, data,= and Nama Jabatan Periode Jabatan
Status
information Name Position Term of office
10 Sistem Manajemen 1. Menyetujui kebijakan anti penyuapan Perusahaan Ketua Komisaris Independen Periode 1, tahun ke-1
Anti Penyuapan Approve the Company’s anti-bribery policy Dr. Setia Untung Arimuladi, S.H., M.Hum.
Chairman Independent Commissioner 1st Period, 1st term
Anti-Bribery
2. Memastikan strategi Perusahaan dan kebijakan anti penyuapan
Management System
adalah selaras
Ensure that Petrosea’s strategy and anti-bribery policy are aligned Anggota Pihak Independen Periode 1, tahun ke-2
M. Oka Lesmana Firdauzi
3. Menerima dan meninjau informasi tentang isi dan operasi dari sistem Member Independent Party 2nd Period, 1st term
manajemen anti penyuapan (SMAP), minimal secara kuartalan
Receive and review the information on the content and operations of the
anti-bribery management system (ABMS), minimum on a quarterly basis Anggota Pihak Independen Periode 1, tahun ke-2
Sahat Pardede
4. Menyetujui pengalokasian sumber daya manusia sesuai dengan Member Independent Party 2nd Period, 1st term
kebutuhan SMAP Perusahaan
Ensure that adequate and appropriate resources needed for the
effective operation of ABMS are allocated and assigned Anggota Pihak Independen Periode 1, tahun ke-2
Madelin A. Hardjapamekas
5. Melakukan pengawasan secara wajar terhadap penerapan dan Member Independent Party 2nd Period, 1st term
keefektifan SMAP oleh manajemen Perusahaan
Exercise reasonable oversight over the implementation and
effectiveness of the ABMS by top management of the Company
416 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 417
Page 210
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Profil Komite Audit, Risk & Compliance
Profil Komite Audit, Risk & Compliance
Profile of The Audit, Risk & Compliance Committee
Profile of The Audit, Risk & Compliance Committee
Dr. Setia Untung Arimuladi, S.H., M.Hum. Madelin A. Hardjapamekas
Komisaris Independen Anggota
Independent Commissioner Member
Usia / Age Masa Jabatan / Term of office Usia / Age Masa Jabatan / Term of office
64 2025 49 2023 -2025
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
BoC Resolution Apr 2025 Indonesia BoC Resolution Dec 2023 Indonesia
Pendidikan dan pengalaman kerja beliau His education and professional experience Pendidikan Education
dapat dilihat pada bagian profil Dewan can be viewed in the profile section of the Sarjana Akuntansi dari Universitas Trisakti Bachelor of Accounting from Trisakti
Komisaris pada halaman 198-199 Laporan Board of Commissioners on page 198-199 pada tahun 1999 University in 1999
Tahunan ini. of this Annual Report.
Rangkap Jabatan Concurrent Positions
Beliau juga menjabat sebagai Anggota She also serves as a Member of the Audit
Komite Audit di PT Semacom Integrated Committee at PT Semacom Integrated Tbk
Tbk sejak 2021 since 2021
Pengalaman Kerja Professional Experience
• Anggota Komite Audit PT Haloni Jane • Member of the Audit Committee at
Tbk (2023-2024) PT Haloni Jane Tbk (2023-2024)
• Anggota Komite Audit PT Hetzer • Member of the Audit Committee at
Medical Indonesia Tbk (2023-2024) PT Hetzer Medical Indonesia Tbk
(2023-2024)
• Senior Cost Control Specialist di • Senior Cost Control Specialist at
ConocoPhillips Indonesia – Suban ConocoPhillips Indonesia – Suban
Compression Project Compression Project
(2015-2020) (2015-2020)
• Senior Cost Control Specialist di • Senior Cost Control Specialist
ConocoPhillips Indonesia – Dayung ConocoPhillips Indonesia – Dayung
Compression & Central Gas Plant Compression & Central Gas Plant
Debottleneck Project (2012-2015) Debottleneck Project (2012-2015)
• Cost Control Specialist di • Cost Control Specialist at
ConocoPhillips Indonesia – Gas ConocoPhillips Indonesia – Gas
Concord Turret Integration Project Concord Turret Integration Project
(2011) (2011)
418 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 419
Page 211
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Profil Komite Audit, Risk & Compliance Profil Komite Audit, Risk & Compliance
Profile of The Audit, Risk & Compliance Committee Profile of The Audit, Risk & Compliance Committee
Madelin A. Hardjapamekas M. Oka Lesmana Firdauzi
Anggota Anggota
Member Member
Usia / Age Masa Jabatan / Term of office
53 2023 -2025
• Cost Control Specialist di • Cost Control Specialist at
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
ConocoPhillips Indonesia – Belanak ConocoPhillips Indonesia – Belanak &
& Belida FSO Project (2003-2011) Belida FSO Project (2003-2011) BoC Resolution Dec 2023 Indonesia
• Tax & Assistant Accountant di • Tax & Assistant Accountant at
PT Saipem Indonesia (2001-2003) PT Saipem Indonesia (2001-2003)
• Konsultan Pajak Profesional di • Professional Tax Consultant at
Deloitte Touche Tax & Management Deloitte Touche Tax & Management
Pendidikan Education
Consultants (1999-2001) Consultants (1999-2001)
Meraih gelar Sarjana Ekonomi di bidang Earned his Bachelor of Economics,
• Apprenticeship/intern di Price • Apprenticeship/intern at Price
Akuntansi dari Universitas Trisakti pada majoring in Accounting from the University
Waterhouse Public (1997-1998) Waterhouse Public (1997-1998)
tahun 1996 of Trisakti in 1996
• Akuntan Publik di S. Mannan, • Public Accountant at S. Mannan,
Sumantri & Rekan (1997) Sumantri & Partners (1997)
Pelatihan dan/atau Pendidikan dalam Training and/or Education to Improve
Meningkatkan Kompetensi Tahun 2024 Competency during 2024
• Energy Transition Summit Asia, • Energy Transition Summit Asia,
Financial Times (Juni 2025) Financial Times (June 2025)
• AI Transformation Making Indonesia • AI Transformation Making Indonesia
The Silicon Valley Of Southeast Asia, The Silicon Valley Of Southeast Asia,
Digital CIO Summit (Juli 2025) Digital CIO Summit (July 2025)
• Indonesia Sustainability Forum • Indonesia Sustainability Forum
(Oktober 2025) (October 2025)
• National Dialog on Development of • National Dialog on Development of
Climate-Responsive Macroeconomic, Climate-Responsive Macroeconomic,
Fiscal and Financial Sector Policies in Fiscal and Financial Sector Policies in
Indonesia (November 2025) Indonesia (November 2025)
Rangkap Jabatan Concurrent Positions
Tidak memiliki rangkap jabatan di Does not serve concurrent positions in
perusahaan lain other companies
Pengalaman Kerja Professional Experience
• Direktur Keuangan di PT Rukun Raharja • Finance Director of PT Rukun Raharja
Tbk (2016-2024) Tbk (2016-2024)
• Presiden Direktur di PT Panji Raya • President Director of PT Panji Raya
Alamindo (2017-2025) Alamindo (2017-2025)
420 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 421
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Profil Komite Audit, Risk & Compliance Profil Komite Audit, Risk & Compliance
Profile of The Audit, Risk & Compliance Committee Profile of The Audit, Risk & Compliance Committee
M. Oka Lesmana Firdauzi Sahat Pardede
Anggota
Anggota Member
Member
Usia / Age Masa Jabatan / Term of office
64 2023 -2025
• Komisaris di PT Raharja Energi Cepu • Commissioner at PT Raharja Energi
(2020-2024) Cepu (2020-2024) Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
• Komisaris di PT Petrogas Jatim Utama • Commissioner at PT Petrogas Jatim BoC Resolution Dec 2023 Indonesia
Cendana (2018-2025) Utama Cendana (2018-2025)
• Komisaris di PT Bravo Delta Persada • Commissioner at PT Bravo Delta
(2020-2024) Persada (2020-2024)
• Komisaris di PT Caraka Reksa Optima • Commissioner at PT Caraka Reksa
Pendidikan Education
(2023-2025) Optima since (2023-2025).
• Master of Business Administration dari • Master of Business Administration from
• Presiden Komisaris di PT Heksa Energi • President Commissioner at PT Heksa
Saint Mary’s University, Halifax, Kanada Saint Mary’s University, Halifax, Canada
Mitraniaga (2020- 2023) Energi Mitraniaga (2020-2023)
pada tahun 1993 in 1993
• Direktur dan Chief Financial Officer di • Director and Chief Financial Officer at
• Sekolah Tinggi Akuntansi Negara • Sekolah Tinggi Akuntansi Negara
Volvo Group Indonesia (2014-2016) Volvo Group Indonesia (2014-2016)
(STAN), Jakarta pada tahun 1989 (STAN), Jakarta in 1989
• Financial Controller di PT Trakindo • Financial Controller at PT Trakindo
Utama (2010-2014) Utama (2010-2014) Sertifikasi professional Professional Certifications
• Financial Controller di PT Luxindo Raya • Financial Controller at PT Luxindo Raya • Bersertifikat Akuntan Publik - Institut • Certified Public Accountant – IAPI
(2008-2010) (2008-2010) Akuntan Publik Indonesia (IAPI)
• Management Controller di PT ICI Paints • Management Controller at PT ICI Paints • Kualifikasi 4 Bidang Manajemen • Qualification 4 Field of Bank
Indonesia (2004-2008) Indonesia (2004-2008) Risiko Perbankan – Lembaga Risk Management – Professional
• Accounting Manager di PT L’Oreal • Accounting Manager at PT L’Oreal Sertifikasi Profesi Lembaga Sertifikasi Certification Body Banking
Indonesia (2003-2004) Indonesia (2003-2004) Profesional Perbankan Professional Certificational Body
• Senior Associate di • Senior Associate at
PricewaterhouseCoopers (1996-2003) PricewaterhouseCoopers (1996-2003) Pelatihan dan/atau Pendidikan dalam Training and/or Education to Improve
Meningkatkan Kompetensi Tahun 2025 Competency during 2025 (Please Update)
• PPL Wajib Akuntan Publik PPPK 2025 • Mandatory Continuing Professional
- Batch 5 - Pusat Pembinaan Profesi Education (CPE) for Public
Keuangan (PPPK) Accountants PPPK 2025 – Batch 5 -
Pusat Pembinaan Profesi Keuangan
(PPPK)
• Implementasi Internal Control Over • The implementation of Internal Control
Financial Reporting (ICOFR) - The Over Financial Reporting (ICOFR) -
Institute of Internal Auditors (IIA) The Institute of Internal Auditors (IIA)
Indonesia Indonesia
422 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 423
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Profil Komite Audit, Risk & Compliance Profil Komite Audit, Risk & Compliance
Profile of The Audit, Risk & Compliance Committee Profile of The Audit, Risk & Compliance Committee
Sahat Pardede Sahat Pardede
Anggota Anggota
Member Member
• PPL Pasar Modal IAPI - OJK Update • Capital Market CPE by IAPI – OJK • Tenaga Ahli di Komisi Pengawas SKK • Senior advisor to Supervisory
Peraturan Otoritas Jasa Keuangan Update on Financial Services Migas (2013- 2020) Commission of SKK Migas
(POJK) dan Penerapan Engagement Authority (POJK) Regulations and (2013- 2020)
Quality Control Review (EQCR) Serta Implementation of Engagement • Ketua dan Anggota Komite Asistensi • Chairman and Member of Professional
Peran Komunikasi Kepada Regulator Quality Control Review (EQCR), as well dan Implementasi Standar Profesi Standards Assistance and
dalam Rangka Mitigasi Risiko Audit as the Role of Communication with (KAISP) dari Institut Akuntan Publik Implementation Committee (KAISP)
Regulators in Audit Risk Mitigation Indonesia (IAPI) (2016-2019) of Indonesian Institute of Public
• KEPAP 2021: Kode Etik 2021, Noclar, • KEPAP 2021: Code of Ethics for Accountants (IAPI) (2016-2019)
Independensi dalam Perikatan Audit Public Accountants 2021, Non • Anggota Komite Audit di PT Semen • Member of the Audit Committee at
dan Revisi Terhadap Ketentuan- Compliance with Law and Regulation, Indonesia (Persero) (2007-2017) PT Semen Indonesia (Persero)
Ketentuan Kode Etik Independence in Audit Engagements (2007-2017)
and Revisions to Code of Ethics • Anggota Komite Audit di • Member of the Audit Committee at
Provisions PT Telekomunikasi Indonesia Tbk PT Telekomunikasi Indonesia Tbk
(2004-2014) (2004-2014)
Rangkap Jabatan Professional Experience • Anggota Komite Risiko dan Kepatuhan • Member of the Risk and Compliance
Beliau juga menjabat sebagai Rekan He also serves as Partner at Kantor di Bank BNI (2006- 2007) Committee at Bank BNI (2006-2007)
di Kantor Akuntan Publik (KAP) Sahat Akuntan Publik (KAP) Sahat Handoko • Auditor Pemerintah di Badan • Government Auditor at Financial and
Handoko dan Rekan sejak 2001, Anggota dan Rekan since 2001, Member of the Pengawasan Keuangan dan Development Supervisory Agency
Komite Audit Anggota Komite Audit di Audit Committee at PT Semen Indonesia Pembangunan (BPKP) (1983-2000) (BPKP) (1983-2000)
PT Semen Indonesia (Persero) Tbk sejak (Persero) Tbk since 2021 and Member of
2021 dan Anggota Komite Audit di PT Vale the Audit Committee at
Indonesia Tbk sejak 2024. PT Vale Indonesia Tbk since 2024.
Pengalaman Kerja Professional Experience
• Anggota Komite Audit di PT AKR • Member of the Audit Committee at
Corporindo (2015-2025) PT AKR Corporindo (2015-2025)
• Tenaga Ahli Dekom di PT Bahana • Senior advisor to BoC at PT Bahana
Pembinaan Usaha Indonesia (Persero) Pembinaan Usaha Indonesia (Persero)
(2022-2024) (2022-2024)
• Tenaga Ahli Dekom/Anggota Komite • Senior advisor to BoC/Member of the
Audit di Bank BRI (Persero) Tbk Audit Committee at Bank BRI (Persero)
(2015-2024) Tbk (2015-2024)
• Anggota Dewan Standar Profesional • Member of Board of Professional
Akuntan Publik II (DSPAP II) dari Institut Standards of Public Accountants II
Akuntan Publik Indonesia (IAPI) (2019- (DSPAP II) of Indonesian Institute of
2021) Public Accountants (IAPI) (2019-2021)
424 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 425
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komite Audit, Risk & Compliance
Audit, Risk & Compliance Committee
INDEPENDENSI INDEPENDENCY
Komite Audit, Risk & Compliance pada The Audit, Risk & Compliance committee
prinsipnya berperan secara profesional in its principle carries its duties and
dan independen dalam pelaksanaan tugas reports its work results professionally
dan pelaporan hasil tugasnya, serta tidak and independently and does not accept
menerima atau melakukan intervensi or intervene with other parties. As a
terhadap pihak lain. Sebagai bentuk manifestation of its independence,
independensinya, komite ini memiliki this committee is committed to being
komitmen untuk bebas dari pengaruh free from the influence of any party that
pihak manapun yang memiliki konflik has a conflict of interest and cannot
kepentingan dan tidak dapat dipengaruhi be influenced in the decision-making
dalam proses pembuatan keputusan. process. This statement is in accordance
Pernyataan ini sejalan dengan Piagam with the Committee Charter and the GCG
Komite dan pilar GCG. pillars.
PELATIHAN DAN/ATAU PENINGKATAN TRAINING AND/OR COMPETENCY
KOMPETENSI IMPROVEMENT
Kegiatan peningkatan kompetensi baik Competency enhancement activities both
melalui pendidikan dan/atau pelatihan through education and/or training that
yang diikuti Komite Audit, Risk & the Audit, Risk & Compliance Committee
Compliance di sepanjang tahun 2025 participated during 2025 can
dapat dilihat pada bab Profil Komite Audit, be viewed in the Audit, Risk & Compliance
Risk & Compliance pada halaman 418-425 Committee’s Profile section on page 418-
Laporan Tahunan ini. Namun Perusahaan 425 of this Annual Report. However, the
memastikan bahwa peningkatan Company ensures that this competency
kompetensi ini dilakukan secara optimal improvement is carried out optimally
oleh setiap masing-masing anggota by each member of the Audit, Risk &
Komite Audit, Risk & Compliance. Compliance Committee.
426 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 427
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komite di Bawah Dewan Komisaris Komite di Bawah Dewan Komisaris
Committees Below the Board of Commissioners Committees Below the Board of Commissioners
LAPORAN PELAKSANAAN TUGAS KOMITE REPORT ON THE IMPLEMENTATION • Mengkaji dan mengawasi kecukupan • Review and oversight the sufficiency
AUDIT, RISK & COMPLIANCE TAHUN 2025 OF DUTIES OF THE AUDIT, RISK & dan efektivitas pengendalian internal and effectiveness of internal controls
COMPLIANCE COMMITTEE IN 2025 • Meninjau pelaksanaan audit oleh • Reviewing the implementation of
Auditor Eksternal dan memastikan the audit by the External Auditor
Komite Audit, Risk & Compliance telah The Audit, Risk & Compliance Committee
independensi dan objektivitas Auditor and ensuring the independence and
melaksanakan tugasnya sesuai dengan has conducted its duties in accordance
Eksternal objectivity of the External Auditor.
rencana tahunan untuk tahun 2025 : with annual plan 2025:
• Mengevaluasi kinerja Auditor Eksternal • Evaluate the performance of External
dan memberikan rekomendasi Auditor and provide recommendation
• Mengkaji dan menyetujui rencana • Review and approve from department
pengangkatan/ pemberhentian on the appointment/ dismissal of
tahunan dari departemen Risk & Risk & Internal Assurance annual plan
Auditor Eksternal kepada Dewan External Auditor to the Board of
Internal Assurance untuk tahun 2025 for the year 2025
Komisaris Commissioners
• Mengkaji laporan keuangan dan kinerja • Review of Company’s quarter financial
• Mengkaji dan mengevaluasi kegiatan • Review and evaluate internal Audit, Risk
kuartal Perusahaan report and performance
internal Komite Audit, Risk & & Compliance Committee activities
• Mengkaji kinerja fungsi Internal • Review the performance of Internal
Compliance
Audit dan isu-isu signifikan yang Audit function and significant issues
• Mempersiapkan Laporan Tahunan • Prepare Annual Audit, Risk &
diidentifikasi dalam audit identified in the audit
Komite Audit, Risk & Compliance untuk Compliance Committee Report for the
• Mengkaji kinerja manajemen risiko dan • Review the performance of risk
Dewan Komisaris Board of Commissioners
profil risiko Perusahaan management and Company’s risk
profile
• Mengkaji kinerja dan aktivitas fungsi • Review the performance and activities
Rapat Komite Audit, Risk & Compliance
kepatuhan of the compliance function
Audit, Risk & Compliance Committee Meetings
• Meninjau kegiatan departemen • Review Business Ethics & Integrity
Business Ethics & Integrity dan department activities and anti-bribery
Kehadiran Rapat Komite Audit, Risk & Compliance 2025
pencapaian program anti penyuapan program measures in accordance with
Attendance of the 2025 Audit, Risk & Compliance Committee Meeting
sesuai dengan objektif Anti Penyuapan Anti-Bribery objectives 2025
tahun 2025 No. Nama Jabatan Jumlah Rapat Jumlah Kehadiran Persentase
• Mengkaji dan menindaklanjuti laporan • Review and follow up whistleblowing Name Position Number of Number of Kehadiran
Meetings Attendance Percentage
pelanggaran dan hasil investigasi reports and investigation result
Sebelum April 2025 / Prior April 2025
Ketua
1 Osman Sitorus 5 5 100%
Chairman
Setelah April 2025 / After April 2025
Dr Setia Untung Ari Ketua
1 4 4 100%
Muladi,S.H.M,Hum. Chairman
Sepanjang 2025 / During 2025
Anggota
1 Sahat Pardede 9 9 100%
Member
Anggota
2 M. Oka Lesmana Fauzi 9 8 89%
Member
Madelin A. Anggota
3 9 9 100%
Hardjapamekas Member
428 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 429
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komite Nominasi & Remunerasi
Komite Nominasi & Remunerasi
Nomination & Remuneration Committee
Nomination & Remuneration Committee
NO Ruang Lingkup Kegiatan Uraian
Perusahaan memiliki Piagam Komite The Company has a Nomination & Scope of Activities Description
Nominasi & Remunerasi yang telah di Remuneration Commite Charter which was
sahkan oleh Dewan Komisaris. Piagam ini approved by the Board of Commisioners.
Di dalam menjalankan fungsi nominasi anggota Direksi, Komite
menentukan tugas dan tanggung jawab This Charter defines the duties and mengidentifikasikan kualitas calon anggota Direksi sesuai visi, misi dan
komite serta implementasinya secara responsibilities of the commite as well as strategi Perusahaan. Perusahaan tidak menggunakan agen pencari
profesional atau sumber kandidat eksternal lainnya (seperti database
independen. its independent implementation. kandidat direktur yang dibuat oleh direktur atau badan pemegang saham)
ketika mencari kandidat untuk Dewan Komisaris dan/atau Direksi.
Sesuai piagam ruang lingkup kegiatan Based on the charter, the scope of the In carrying out its nomination function members of the Board of Directors,
the Committee identifies the qualities of the candidates in accordance
komite Nominasi & Remunerasi Perusahaan nomination & remuneration Commite’s with the Company’s vision, mission and strategy. The Company does not
adalah sebagai berikut: activities is as follows: utilize professional search firms or other external candidate sources (such
as a director candidate database by directors or shareholder bodies)
when searching for candidates for the Board of Commissioners and/or
Board of Directors.
NO Ruang Lingkup Kegiatan Uraian
Scope of Activities Description
2 Fungsi 1. Memberikan rekomendasi kepada Dewan Komisaris mengenai
Remunerasi struktur remunerasi, kebijakan atas remunerasi dan besaran
Remuneration Function remunerasi
1 Fungsi Nominasi 1. Memberikan rekomendasi kepada Dewan Komisaris mengenai:
Nomination Function To provide recommendations to the Board of Commissioners
• Komposisi jabatan anggota Direksi dan/atau anggota Dewan regarding remuneration structure, policy on remuneration and the
Komisaris amount of remuneration
• Kebijakan dan kriteria yang dibutuhkan dalam proses nominasi
2. Membantu Dewan Komisaris melakukan penilaian kinerja dengan
• Kebijakan evaluasi kinerja bagi anggota Direksi dan/atau
kesesuaian remunerasi yang diterima masing-masing anggota
anggota Dewan Komisaris
Direksi dan/atau anggota Dewan Komisaris
To provide recommendations to the Board of Commissioners on: To assist the Board of Commissioners in conducting performance
• Composition of the position of the Board of Directors’ and/or assessments and in evaluating the suitability of remuneration
the Board of Commissioners’ members received by each member of the Board of Directors and/or Board of
• Policy and criteria required in the nomination process Commissioners
• Policy on the performance evaluation of the Board of Directors’
and/or the Board of Commissioners’ members
2. Membantu Dewan Komisaris melakukan penilaian kinerja anggota
Direksi dan/atau anggota Dewan Komisaris berdasarkan tolak ukur
yang telah disusun sebagai bahan evaluasi PROFIL KOMITE NOMINASI & PROFILE OF THE NOMINATION &
To assist the Board of Commissioners in the performance REMUNERASI REMUNERATION COMMITTEE
assessment of the Board of Directors’ and/or the Board of
Commissioners’ members based on the benchmark set as Komite Nominasi & Remunerasi diangkat The Nomination & Remuneration
evaluation material
dan diberhentikan oleh Dewan Komisaris, Committee is appointed and dismissed
3. Memberikan rekomendasi kepada Dewan Komisaris mengenai
program pengembangan kemampuan anggota Direksi dan/atau serta ditunjuk untuk jangka waktu tiga by the Board of Commissioners for a
anggota Dewan Komisaris tahun, dengan catatan tidak melebihi masa period of three years, which does not
To provide recommendations to the Board of Commissioners
regarding competency development programs for the members
jabatan Dewan Komisaris. Sesuai dengan exceed the terms of office of the Board
of the Board of Directors and/or Board of Commissioners ketentuan POJK yang berlaku untuk of Commissioners. As required by the
4. Memberikan usulan calon yang memenuhi syarat sebagai anggota Perusahaan Terbuka dan berdasarkan prevailing POJK provision for public listed
Direksi dan/atau anggota Dewan Komisaris kepada Dewan
Keputusan Sirkular Dewan Komisaris companies and based on the decision from
Komisaris untuk disampaikan kepada RUPS
To propose candidates who meet the requirements to become a Petrosea No. PTP/RES/BOC/III/2024- the Circular Resolution of the Board of
member of the Board of Directors and/or Board of Commissioners 0003 pada tanggal 5 Maret 2024 jo. No. Commissioners of Petrosea No. PTP/RES/
which will be submitted to the GMS
PTP/RES/BOC/VII/2023-0012 pada BOC/ III/2024-0003 on 5 March 2024 jo.
5. Meninjau, mengusulkan dan merekomendasikan sampai dengan
satu level di bawah Direksi dalam hal pelaksanaan tugas yang tanggal 1 September 2023, komposisi No. PTP/RES/BOC/ VII/2023-0012 on 1
menyangkut talent management dan succession planning Komite Nominasi & Remunerasi yang September 2023, the composition of the
To review, propose and recommend up to one level below the
Board of Directors regarding the implementation of duties related
menjabat untuk periode 2024-2025 Nomination & Remuneration Committee
to talent management and succession planning adalah sebagaimana dapat dilihat pada serving for the period of 2024-2025 can
halaman berikutnya. be viewed in the next page.
430 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 431
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Profil Komite Nominasi & Remunerasi
Profile Komite Nominasi & Remunerasi
Profile of Nomination & Remuneration Committee
Profile of Nomination & Remuneration Committee
Nama Jabatan Periode Jabatan
Status
Name Position Term of office Erwin Ciputra
Komisaris
Commisioner
Osman Sitorus Ketua Presiden Komisaris merangkap Periode 1, tahun ke-2
Chairman Komisaris Independen 1st Period, 2nd term
President Commissioner concurrently Usia / Age Masa Jabatan / Term of office
Independent Commissioner 51 2024 -2025
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
Erwin Ciputra Anggota Komisaris Periode 1, tahun ke-2
Member Commissioner 1st Period, 2nd term BoC Resolution Mar 2024 Indonesia
Djauhar Maulidi, S.E., M.B.A. Anggota Komisaris Periode 1, tahun ke-2
Member Commissioner 1st Period, 2nd term
Pendidikan dan pengalaman kerja beliau His education and professional experience
dapat dilihat pada bagian profil Dewan can be viewed in the profile section of the
Komisaris pada halaman 186-187 Laporan Board of Commissioners on page 186-187
Tahunan ini. of this Annual Report.
Osman Sitorus Djauhar Maulidi, S.E., M.B.A.
Ketua Komisaris
Chairman Commisioner
Usia / Age Masa Jabatan / Term of office Usia / Age Masa Jabatan / Term of office
66 2024 -2025 56 2024 -2025
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
BoC Resolution Mar 2024 Indonesia BoC Resolution Mar 2024 Indonesia
Pendidikan dan pengalaman kerja beliau His education and professional experience
Pendidikan dan pengalaman kerja beliau His education and professional experience dapat dilihat pada bagian profil Dewan can be viewed in the profile section of the
dapat dilihat pada bagian profil Dewan can be viewed in the profile section of the Komisaris pada halaman 188-189 Laporan Board of Commissioners on page 188-189
Komisaris pada halaman 184-185 Laporan Board of Commissioners on page 184-185 Tahunan ini. of this Annual Report.
Tahunan ini. of this Annual Report.
432 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 433
Page 218
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Profile Komite Nominasi & Remunerasi Profile Komite Nominasi & Remunerasi
Profile of Nomination & Remuneration Committee Profile of Nomination & Remuneration Committee
INDEPENDENSI INDEPENDENCY
Komite Nominasi & Remunerasi The Nomination & Remuneration
pada prinsipnya berperan secara committee in its principle has a
profesional dan independen dalam professional and independent role in the
pelaksanaan tugas dan pelaporan hasil implementation of its duties and reporting
kerjanya, serta tidak menerima atau the result of its work without receiving
melakukan intervensi kepada pihak lainnya. or making intervention from or to other
Hal tersebut sesuai dengan Piagam parties. This is in accordance with the
Komite dan pilar GCG. Sebagai bentuk Committee Charter and GCG pillars. As a
independensinya, Komite Nominasi & form of its independence, the Nomination
Remunerasi memiliki komitmen untuk & Remuneration Committee is committed
bebas dari pengaruh pihak manapun to remain free from the influence of any
yang memiliki konflik kepentingan dan parties where a conflict of interest may
tidak dapat dipengaruhi dalam proses arise and cannot be influenced in the
pembuatan keputusan. decision-making process.
LAPORAN PELAKSANAAN TUGAS KOMITE REPORT ON THE IMPLEMENTATION
NOMINASI & REMUNERASI TAHUN 2025 OF DUTIES OF THE NOMINATION &
PELATIHAN DAN/ATAU PENINGKATAN TRAINING AND/OR COMPETENCY REMUNERATION COMMITTEE IN 2025
KOMPETENSI ANGGOTA KOMITE IMPROVEMENT OF NOMINATION &
NOMINASI & REMUNERASI REMUNERATION COMMITTEE MEMBERS Pada tahun 2025, Komite Nominasi & in 2025, the Nomination & Remuneration
Kegiatan peningkatan kompetensi baik Competency enhancement activities both Remunerasi menjalankan tugas dan Committee has reported its duties to the
melalui pendidikan dan/atau pelatihan through education and/or training that the kewajiban dan melaporkannya kepada Board of Commissioners as follows:
yang diikuti Komite Nominasi & Remunerasi Nomination & Remuneration Committee Dewan Komisaris sebagaimana berikut:
di sepanjang tahun 2025 dapat dilihat participated during 2025 can be viewed
pada bab Profil Komite Nominasi & in the Nomination & Remuneration Berkaitan dengan Nominasi Related to Nomination
Remunerasi pada halaman 432-433 Committee’s Profile section on page • Memberikan rekomendasi kepada • Provide recommendations to the
Laporan Tahunan ini. Namun Perusahaan 432-433 of this Annual Report. Dewan Komisaris mengenai komposisi Board of Commissioners regarding
memastikan bahwa peningkatan However, the Company ensures that this dan nominasi Dewan Komisaris dan the composition and nomination of
kompetensi ini dilakukan secara optimal competency improvement is carried Direksi untuk masa bakti yang disetujui the Board of Commissioners and
oleh setiap masing-masing anggota out optimally by each member of the oleh RUPS Tahunan sesuai dengan Directors for the term of office which
Komite Nominasi & Remunerasi. Nomination & Remuneration Committee. ketentuan Anggaran Dasar Perusahaan was approved by the Annual GMS in
accordance with the provisions of the
Company’s Articles of Association
434 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 435
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komite Nominasi & Remunerasi Komite Nominasi & Remunerasi
Nomination & Remuneration Committee Nomination & Remuneration Committee
• Komposisi dan nominasi yang disetujui • Composition and nomination Berkaitan dengan Lain-Lain Related to Other Issues
oleh Dewan Komisaris diteruskan approved by the Board of
• Mengawasi dan memberi masukan • To monitor and provide suggestions
kepada pemegang saham dan Commissioners was forwarded to the
terhadap perubahan program insentif regarding changes to the incentive
disahkan dalam RUPS Tahunan shareholders and authorized during the
bagi karyawan program for employees
21 April 2025 Annual GMS on 21 April 2025
Berkaitan dengan Remunerasi Related to Remuneration • Mengawasi penerapan talent mapping • To monitor the implementation of
• Mengusulkan kepada Dewan Komisaris • To make recommendations to the dan talent retention terutama yang talent mapping and talent retention,
untuk menentukan remunerasi bagi Board of Commissioners to determine berhubungan dengan strategi especially relating to the Company’s
anggota Direksi Perusahaan untuk the remuneration of the members of diversifikasi Perusahaan diversification strategy
tahun buku 2025 the Board of Directors of the Company • Mengusulkan pendekatan-pendekatan • To propose approaches toward
for the fiscal year of 2025 terhadap pengelolaan hubungan industrial relations management,
• Mengusulkan kepada Dewan Komisaris • To propose to the Board of industrial, khususnya di lokasi proyek particularly regarding project location,
untuk menetapkan besaran remunerasi Commissioners to stipulate that the di mana serikat pekerja klien berperan where a client’s labor union plays an
Dewan Komisaris adalah sama amount of remuneration for the Board penting important role
dengan tahun 2024 atau dilakukan of Commissioners should be the same • Mengawasi pengelolaan Perusahaan • To monitor the Company’s
penyesuaian apabila hal tersebut as that in 2024 or to adjust if deemed untuk mengantisipasi perkembangan management in order to anticipate
diperlukan necessary tingkat remunerasi di pasar tenaga developments on the level of
• Berdasarkan RUPS, besaran remunerasi • Based on the GMS, the decision on the kerja dengan meningkatnya kegiatan remuneration in the manpower market
kewenangannya diberikan kepada amount of remuneration is entrusted operasional tambang yang dipengaruhi along with the increase in mining
Dewan Komisaris atas rekomendasi to the Board of Commissioners perubahan harga komoditas operational activities which are
Komite Nominasi & Remunerasi based on the recommendations affected by changes in commodity
of the Nomination & Remuneration prices
Committee
Rapat Komite Nominasi & Remunerasi
Berkaitan dengan Suksesi Related to Succession Nomination & Remuneration Committee Meetings
• Melanjutkan pengawasan terhadap • To continue the supervision
perencanaan suksesi dan pelaksanaan of succession planning and
program pengembangan di tingkat implementation of development Rapat Komite Nominasi & Remunerasi
Nomination & Remuneration Committee Meetings
Direksi dan Divisi programs at the Board of Directors and
Divisions level Jumlah Kehadiran Persentase
Nama Jabatan Jumlah Rapat
No Number of Kehadiran
Name Position Number of Meetings
• Melanjutkan pemantauan terhadap • To continue monitoring the results Attendance Percentage
hasil kerja Divisi Human Capital & of the Human Capital & General
Ketua
General Services dalam hal talent Services Division’s work regarding 1 Osman Sitorus
Chairman
3 3 100%
management dan leadership talent management and leadership
development development Ketua
2 Erwin Ciputra 3 3 100%
Chairman
Djauhar Maulidi, S.E., Anggota
3 3 3 100%
M.B.A. Member
436 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 437
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komite Project & Investment
Komite Project & Investment
Project & Investment Committee
Project & Investment Committee
Perusahaan memiliki Piagam Komite Petrosea has a Project & Investment PROFIL KOMITE PROJECT & INVESTMENT PROFILE OF THE PROJECT & INVESTMENT
Project & Investment yang telah disahkan Committee Charter which was approved COMMITTEE
oleh Dewan Komisaris. Piagam ini by the Board of Commissioners.
Komite Project & Investment Perusahaan The Company’s Project & Investment
menentukan tugas dan tanggung jawab The charter defines the duties and
dipimpin oleh seorang Komisaris. Ketua Committee is led by a commissioner. The
komite, serta implementasinya secara responsibilities as well as the independent
komite memastikan keputusan diambil chairman of the committee ensures that
independen. Sesuai piagam, ruang lingkup implementation.Based on the charter, the
sesuai dengan kepentingan jangka decisions are being made in the long-term
kegiatan komite ini adalah sebagai berikut: scope of this committee’s activities is as
panjang Perusahaan. interest of the Company.
follows:
Berdasarkan Keputusan Dewan Komisaris Based on the decision from the Circular
Tugas, tanggung jawab dan wewenang The roles, responsibilities and
Pengganti Rapat Dewan Komisaris Resolution of the Board of Commissioners
komite ini antara lain menilai potensial accountabilities of this committee are
Petrosea No. PTP/RES/BOC/ XI/2023- in Lieu of the Meeting of the Board of
risiko dan tingkat pengembalian atas suatu amongst others to assess the potential
0020 pada 11 Desember 2023 jo. No. PTP Commissioners of Petrosea No. No.
proyek baru dan investasi yang dilakukan risks and level of return for a new project
RES/ BOC/VII/2023-0012 pada tanggal PTP/ RES/BOC/XI/2023-0020 on 11
agar sejalan dengan annual business plan and investment, which was conducted
1 September 2023, komposisi Komite December 2023 jo. No. PTP/RES/BOC/
serta strategic business plan Perusahaan in accordance with annual business
Project & Investment yang menjabat VII/2023-0012 on 1 September 2023, the
dan bertugas untuk memberikan plan as well as strategic business plan
untuk periode 2023-2025 adalah sebagai composition of the Project & Investment
rekomendasinya kepada Dewan Komisaris. of the Company and its takes providing
berikut: Committee serving for the period of 2023-
recommendations to the Board of
2025 is as follows:
Commissioners.
Nama Jabatan Periode Jabatan
Status
Name Position Term of office
Ketua Komisaris Periode 1, tahun ke-2
Erwin Ciputra
Chairman Commissioner 1st Period, 2nd term
Anggota Komisaris Periode 1, tahun ke-2
Djauhar Maulidi, S.E., M.B.A.
Member Commissioner 1st Period, 2nd term
Anggota Pihak Independen Periode 1, tahun ke-2
Sumantri Suwarno
Member Independent Party 1st Period, 2nd term
438 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 439
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Profil Komite Project & Investment
Profil Komite Project & Investment
Project & Investment Committee Profile
Profile of Project & Investment Committee
Erwin Ciputra Sumantri Suwarno
Ketua Anggota
Chairman Member
Usia / Age Masa Jabatan / Term of office Usia / Age Masa Jabatan / Term of office
51 2023 -2025 50 2023 -2025
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
BoC Resolution Dec 2023 Indonesia BoC Resolution Dec 2023 Indonesia
Pendidikan dan pengalaman kerja beliau His education and professional experience Pendidikan Education
dapat dilihat pada bagian profil Dewan can be viewed in the profile section of the Sarjana Ekonomi dari Universitas Indonesia Bachelor of Economics from the University
Komisaris pada halaman 186-187 Laporan Board of Commissioners on page 186-187 pada tahun 2002 of Indonesia in 2002
Tahunan ini. of this Annual Report.
Rangkap Jabatan Concurrent Positions
Beliau menjabat sebagai Direktur Utama He also serves as President Director at
di PT Raharja Energi Cepu Tbk sejak 2025, PT Raharja Energi Cepu Tbk since 2025,
Komisaris di PT Raharja Energi Tanjung Commissioner at PT Raharja Energi Tanjung
Jabung sejak 2025 dan Penasihat di Jabung since 2025 and Advisor at
Djauhar Maulidi, S.E., M.B.A. PT Usahatama Mandiri Nusantara sejak PT Usahatama Mandiri Nusantara since
Komisaris 2015 2015
Commisioner
Usia / Age Masa Jabatan / Term of office
Pengalaman Kerja Professional Experience
56 2023 -2025 • Komisaris Utama di PT Raharja Energi • President Commissioner at
Cepu Tbk (2024-2025) PT Raharja Energi Cepu Tbk
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship (2024-2025)
BoC Resolution Dec 2023 Indonesia • Komisaris Utama di PT Heksa Energi • President Commissioner at PT Heksa
Mitraniaga (2023-2025) Energi Mitraniaga (2023-2025)
• Direktur Business Development di • Director of Business Development at
PT Rukun Raharja Tbk (2021-2025) PT Rukun Raharja Tbk (2021-2025)
• Komisaris Independen di PT BRI • Independent Commissioner at
Pendidikan dan pengalaman kerja beliau His education and professional experience Multifinance (2020-2023) PT BRI Multifinance (2020-2023)
dapat dilihat pada bagian profil Dewan can be viewed in the profile section of the • Komisaris di PT Sirius Surya Sentosa • Commissioner at PT Sirius Surya
Komisaris pada halaman 188-189 Laporan Board of Commissioners on page 188-189 (2019-2024) Sentosa (2019-2024)
Tahunan ini. of this Annual Report. • Komisaris di PT IPC Terminal Petikemas • Commissioner at PT IPC Terminal
(2019-2020) Petikemas (2019 2020)
• Direktur Keuangan di PT Sarana Patra • Finance Director at PT Sarana Patra
Hulu Cepu (BUMD Provinsi Jawa Hulu Cepu (BUMD Provinsi Jawa
Tengah) (2015-2016) Tengah) (2015-2016)
• Chief Corporate Officer di PT Karya • Chief Corporate Officer at PT Karya
Bumi Baratama (2012-2014) Bumi Baratama (2012-2014)
440 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 441
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komite Project & Investment
Project & Investment Committee
peningkatan kompetensi ini dilakukan competency improvement is carried out
secara optimal oleh setiap masing-masing optimally by each member of the Project &
anggota Komite Project & Investment. Investment Committee.
LAPORAN PELAKSANAAN TUGAS KOMITE REPORT ON THE IMPLEMENTATION OF
PROJECT & INVESTMENT TAHUN 2025 DUTIES OF THE PROJECT & INVESTMENT
COMMITTEE IN 2025
Komite melakukan rapat penelaahan dan The Committee has conducted several
menyampaikan kesimpulan rapat sebagai meetings and submitted resolutions of
rekomendasi kepada Dewan Komisaris di the meetings as recommendations to
tahun 2025, yaitu antara lain: the Board of Commissioners in 2025 as
follows:
• Pengembangan usaha, aksi korporasi • Business development, corporate
dan kegiatan pendanaan disesuaikan actions and funding activities were
dengan Delegation of Authority aligned with the Delegation of
Authority
INDEPENDENSI INDEPENDENCY
• Meninjau, mengidentifikasi dan • Reviewed, identified and analyzed
Komite ini pada prinsipnya berperan This committee in its principle has a menganalisa risiko proyek dan return project risks and proposed return
secara profesional dan independen professional and independent role in the on investment yang layak dari setiap on investments which has been
dalam pelaksanaan tugas dan pelaporan implementation of its duties and reporting investasi yang dilakukan conducted
hasil kerjanya, serta tidak menerima of results of its work without receiving
atau melakukan intervensi kepada pihak or making intervention from or to other
lainnya. Hal tersebut sesuai dengan parties. This is in accordance with the
piagam komite dan pilar GCG. Sebagai Committee Charter and GCG pillars. As
Rapat Komite Project & Investment
bentuk independensinya, Komite Project a form of its independence, the Project
Project & Investment Committee Meetings
& Investment memiliki komitmen untuk & Investment Committee is committed
bebas dari pengaruh pihak manapun to remain free from the influence of any
yang memiliki konflik kepentingan dan parties where a conflict of interest may
Kehadiran Rapat dan Endorsement (Rapat Komite di Luar Rapat) Komite Project & Investment 2025
tidak dapat dipengaruhi dalam proses arise and cannot be influenced in the Attendance of the 2025 Project & Investment Committee Meeting and Endorsement
pembuatan keputusan. decision making process. (Committee Meetings Outside of Meetings)
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Persentase
Name Position Number of Meetings Number of Attendance Kehadiran Percentage
PELATIHAN DAN/ATAU PENINGKATAN TRAINING AND/OR COMPETENCY
KOMPETENSI ANGGOTA KOMITE IMPROVEMENT OF PROJECT & Ketua
Erwin Ciputra 26 26 100%
PROJECT & INVESTMENT INVESTMENT COMMITTEE MEMBERS Chairman
Sepanjang tahun 2025, Komite Project Throughout 2025, the Project & Investment Anggota
Djauhar Maulidi, S.E., M.B.A. 26 26 100%
& Investment tidak mengikuti kegiatan Committee did not participate in the Member
peningkatan kompetensi baik melalui competency enhancement activities
Anggota
pendidikan dan/atau pelatihan, namun both through education and/or training, Sumantri Suwarno 26 26 100%
Member
Perusahaan memastikan bahwa however the Company ensures that
442 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 443
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komite Keberlanjutan
Komite Keberlanjutan
Sustainability Committee
Sustainability Committee
Perusahaan telah memperoleh persetujuan The Company obtained an approval from
Dewan Komisaris untuk mengesahkan the Board of Commissioners to approve Nama Jabatan Periode Jabatan
Status
Name Position Term of office
Piagam Komite Keberlanjutan dengan the Sustainability Committee Charter in line
perkembangan ESG di Perusahaan. with recent ESG developments within the
Ketua Komisaris Periode 1, tahun ke-2
Piagam ini menentukan tugas, tanggung Company. This Charter defines the duties, Prof. Ginandjar Kartasasmita
Chairman Commissioner 1st Period, 2nd term
jawab dan wewenang komite, serta responsibilities and authorities of the
implementasinya secara independen. committee, as well as their independent Anggota Pihak Independen Periode 1, tahun ke-2
Ogi Rulino
Member Independent Party 1st Period, 2nd term
Selain itu, Piagam ini juga membantu implementation. In addition, this Charter
Komite Keberlanjutan dalam memantau also assists the Sustainability Committee
Anggota Pihak Independen Periode 1, tahun ke-2
kinerja dan risiko ESG, termasuk meninjau in monitoring ESG performance and risks, Hasnul Suhaimi
Member Independent Party 1st Period, 2nd term
risiko proyek dan investasi terkait including reviewing project and investment
keberlanjutan. risks related to sustainability.
Sesuai Piagam, ruang lingkup kegiatan Based on the Charter, the scope of the
Komite Keberlanjutan Perusahaan adalah Sustainability Committee’s activities is
melaksanakan tugas, tanggung jawab dan to carry out the roles, responsibilities and
wewenang komite, antara lain memantau, accountabilities of this committee are
meninjau, mengevaluasi serta memberikan amongst others monitor, review, evaluate
rekomendasi atas kinerja, inisiatif, rencana as well as make recommendations for
dan risiko terkait ESG dalam setiap performance, initiatives, plans and risk
investasi yang diajukan oleh manajemen. related to ESG for each investment
proposed by management.
PROFIL KOMITE KEBERLANJUTAN PROFILE OF THE SUSTAINABILITY
COMMITTEE
Komite Keberlanjutan Perusahaan dipimpin The Company’s Sustainability Committee
oleh seorang Komisaris dan mencakup is led by a commissioner and includes two
dua profesional sebagai anggota. Ketua professionals as members. The chairman
komite memastikan keputusan diambil of the committee ensures that decisions
sesuai dengan kepentingan jangka are being made in the long-term interest of
panjang Perusahaan. the Company.
Berdasarkan Keputusan Sirkular Dewan Based on the decision from the Circular
Komisaris Petrosea No. PTP/RES/BOC/ Resolution of the Board of Commissioners
III/2024-0004 pada 1 April 2024 jo. No. Petrosea No. PTP/RES/ BOC/III/2024-
PTP/RES/BOC/XI/2023-0020 pada 0004 on 1 April 2024 jo. PTP/RES/BOC/
11 Desember 2023, komposisi Komite XI/2023-0020 on 11 December 2023,
Keberlanjutan yang menjabat untuk the composition of the Sustainability
periode 2024-2025 adalah sebagai Committee serving for the period of 2024-
berikut: 2025 is as follows:
444 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 445
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Profil Komite Keberlanjutan
Profile of Sustainability Committee
Prof. Ginandjar Kartasasmita
Anggota
Member
Usia / Age Masa Jabatan / Term of office
84 2024 -2025
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
BoC Resolution Apr 2024 Indonesia
Pendidikan dan pengalaman kerja beliau His education and professional experience
dapat dilihat pada bagian profil Dewan can be viewed in the profile section of the
Komisaris pada halaman 190-194 Board of Commissioners on page 190-194
Laporan Tahunan ini. of this Annual Report.
446 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 447
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Profil Komite Keberlanjutan Profil Komite Keberlanjutan
Profile of Sustainability Committee Profile of Sustainability Committee
Ogi Rulino
Ogi Rulino
Anggota
Member Anggota
Member
Usia / Age Masa Jabatan / Term of office
57 2024 -2025
Pengalaman Kerja Professional Experience
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship
• Komisaris Utama di PT Pelabuhan • President Commissioner of
BoC Resolution Apr 2024 Indonesia
Tanjung Priok (Pelindo Group) PT Pelabuhan Tanjung Priok (Pelindo
(2020-2024) Group) (2020-2024)
• Direktur Strategi & Komersial di • Strategy & Commercial Director of
PT Pelindo Multi Terminal (2021-2023) PT Pelindo Multi Terminal (2021-2023)
Pendidikan Education • Direktur Transformasi dan • Transformation and Business
• Fakultas Teknik Mesin dan Dirgantara • Faculty of Mechanical and Aerospace Pengembangan Usaha di PT Pelabuhan Development Director of PT Pelabuhan
Institut Teknologi Bandung dengan Engineering, Institut Teknologi Indonesia II (Persero) (2019-2021) Indonesia II (Persero) (2019-2021)
jurusan Teknik Mesin Bandung with major in Mechanical • Direktur Logistik & Pengembangan • Logistics & Business Development
Engineering Usaha di PT Krakatau Steel (Persero) Director of PT Krakatau Steel (Persero)
• Bachelor of Science (B.Sc), jurusan • Bachelor of Science (B.Sc) degree Tbk (2018-2019) Tbk (2018-2019)
Teknologi Informatika (IT), University of majoring in Information Technology • Direktur Logistik di PT Krakatau Steel • Logistics Director of PT Krakatau Steel
Electro-Communications, Tokyo (IT) from the University of Electro- (Persero) Tbk (2015-2018) (Persero) Tbk (2015-2018)
Communications, Tokyo • Sebelumnya beliau juga pernah bekerja • Previously He held positions in various
• Master of Engineering (M.Eng), jurusan • Master of Engineering (M. Eng), di beberapa Perusahaan lainnya, other companies, including
Teknologi Informatika (IT), University of majoring in Information Technology termasuk PT Nusantara Infrastructure PT Nusantara Infrastructure Tbk,
Electro-Communications, Tokyo (IT) from the University of Electro- Tbk, PT Mitsui OSK Lines Indonesia, PT Mitsui OSK Lines Indonesia, PT Inter
Communications, Tokyo PT Inter Admark Dentsu dan Admark Dentsu and Mitsui & Co. Ltd.
Mitsui & Co. Ltd.
Rangkap Jabatan Concurrent Positions
• Komisaris Utama di Hafar Capitol • President Commissioner of PT Hafar
Nusantara (2025 sampai saat ini) Capitol Nusantara (2025 until now)
• Komisaris Utama di Hafar Daya • President Commissioner of PT Hafar
Samudera (2025 sampai saat ini) Daya Samudera (2025 until now)
• Komisaris Utama di PT Hafar Daya • President Commissioiner of PT Hafar
Konstruksi (2025 sampai saat ini) Daya Konstruksi (2025 until now)
• Komisaris di PT Panji Raya Alamindo • Commissioner of PT Panji Raya
(2025 sampai saat ini) Alamindo (2025 until now)
• Komisaris Utama di PT Heksa Energi • President Commissioner of PT Heksa
Mitraniaga (2025 sampai saat ini) Energi Mitraniaga (2025 until now)
• Komisaris Utama di PT Petrotech • President Commissioner of PT
Pentanusa (2023 sampai saat ini) Petrotech Pentanusa (2023 until now)
• Direktur di PT Rukun Raharja Tbk (2023 • Director of PT Rukun Raharja Tbk
sampai saat ini) (2023 until now)
448 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 449
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Profil Komite Keberlanjutan Profil Komite Keberlanjutan
Profile of Sustainability Committee Profile of Sustainability Committee
Hasnul Suhaimi Hasnul Suhaimi
Anggota
Anggota
Member
Member
Usia / Age Masa Jabatan / Term of office
68 2024 -2025
• Semasa karirnya di XL, sebuah unit • During his time in XL, he also created a
Dasar Penunjukan / Appointment Basis Kewarganegaraan / Citizenship bisnis baru (“digital services”) didirikan new business unit (“digital services”)
BoC Resolution Apr 2024 Indonesia untuk mengantisipasi tren bisnis to anticipate the digital business
ke arah digital sekaligus membuka trend while also opening new growth
peluang pertumbuhan di masa opportunities in the future
mendatang
• Selain XL, beliau juga memiliki • Besides XL, his experiences in other
Pendidikan Education
pengalaman memimpin tiga Indonesia’s major telecommunication
• Master of Business Administration dari • Master of Business Administration
perusahaan telekomunikasi besar companies include Commercial
Universitas Hawaii, AS lulus tahun 1992 from the University of Hawaii, the USA,
lainnya di Indonesia, yaitu Direktur Director of Telkomsel (1998-2000),
in 1992
Niaga Telkomsel (1998-2000), President Director of IM3 (2001-
• Sarjana Elektro dari Institut Teknologi • Bachelor’s degree in Electrical
Direktur Utama IM3 (2001-2002) dan 2002) and President Director of PT
Bandung (ITB) lulus tahun 1981 Engineering from Institut Teknologi
Direktur Utama PT Indosat (2002- Indosat (2002-2006). He also served
Bandung (ITB) in 1981
2006). Beliau juga pernah menjabat as and was appointed as President
sebagai Komisaris Utama PT POS Commissioner of PT POS Indonesia
Rangkap Jabatan Concurrent Positions
Indonesia (2016-Juni 2019) dan Advisor (2018-June 2019) and Advisor at
Beliau juga menjabat sebagai Komisaris He also serves as Commissioner of Bukalapak (2016-2020) Bukalapak (2016-2020)
PT Tripatra Engineering sejak 2021, PT Tripatra Engineering since 2021,
Komisaris PT Paragon Technology & Commissioner of PT Paragon Technology &
INDEPENDENSI INDEPENDENCY
Innovation sejak 2024, Komisaris PT Innovation since 2024, Commissioner of
Interport Mandiri Utama sejak 2024, Dosen PT Interport Mandiri Utama since 2024, Komite Keberlanjutan pada prinsipnya The Sustainability Committee in
Praktisi SBM ITB sejak 2020 dan Dosen Practitioner Lecturer at SBM ITB since berperan secara profesional dan its principle has a professional and
IPMI sejak 2016. 2020 and Lecturer at IPMI since 2016. independen dalam pelaksanaan tugas independent role in the implementation
dan pelaporan hasil kerjanya, serta tidak of its duties and reporting the result of
Pengalaman Kerja Professional Experience menerima atau melakukan intervensi its work without receiving or making
• Sebelumnya beliau telah berkarier • Has 33 years of experience at several kepada pihak lainnya. Hal tersebut sesuai intervention from or to other parties. This
selama 33 tahun di beberapa major telecommunication companies dengan piagam komite dan pilar GCG. is in accordance with the Committee
perusahaan telekomunikasi terkemuka in Indonesia Sebagai bentuk independensinya, Komite Charter and GCG pillars. As a form of
di Indonesia Keberlanjutan memiliki komitmen untuk its independence, the Sustainability
• Selama 8 tahun, beliau menjadi • During his eight years as President bebas dari pengaruh pihak manapun Committee is committed to remain free
Direktur Utama PT XL Axiata Tbk dan of PT XL Axiata Tbk, he successfully yang memiliki konflik kepentingan dan from the influence of any parties in which
telah berhasil mentransformasi serta transformed and established the tidak dapat dipengaruhi dalam proses conflicts of interest may arise and cannot
menempatkan perusahaan tersebut company as the second-largest pembuatan keputusan. be influenced in the decision-making
menjadi operator seluler terbesar cellular operator in Indonesia process.
kedua di Indonesia
450 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 451
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Komite Keberlanjutan Komite Keberlanjutan
Sustainability Committee Sustainability Committee
Rapat Komite Keberlanjutan
Sustainability Committee Meetings
PELATIHAN DAN/ATAU PENINGKATAN TRAINING AND/OR COMPETENCY
KOMPETENSI ANGGOTA KOMITE IMPROVEMENT OF SUSTAINABILITY Kehadiran Rapat Komite Keberlanjutan 2025
KEBERLANJUTAN COMMITTEE MEMBERS Attendance of the 2025 Sustainability Committee Meeting
Sepanjang tahun 2025, Komite Throughout 2025, the Sustainability
Nama Jabatan Jumlah Rapat Jumlah Kehadiran Persentase
Keberlanjutan tidak mengikuti kegiatan Committee did not participate in the Name Position Number of Meetings Number of Attendance Kehadiran Percentage
peningkatan kompetensi baik melalui competency enhancement activities
pendidikan dan/atau pelatihan, namun both through education and/or training, Prof. Ginandjar Kartasasmita
Ketua
2 2 100%
Chairman
Perusahaan memastikan bahwa however the Company ensures that
peningkatan kompetensi ini dilakukan competency improvement is carried
Anggota
Ogi Rulino 2 2 100%
secara optimal oleh setiap masing-masing out optimally by each member of the Member
anggota Komite Keberlanjutan. Sustainability Committee.
Anggota
Hasnul Suhaimi 2 2 100%
Member
LAPORAN PELAKSANAAN TUGAS REPORT ON THE IMPLEMENTATION
KOMITE KEBERLANJUTAN TAHUN 2025 OF DUTIES OF THE SUSTAINABILITY
COMMITTEE IN 2025
Komite melakukan rapat penelaahan The Committee conducts regular
secara berkala dan menyampaikan review meetings and submits meeting
kesimpulan rapat sebagai rekomendasi conclusions as recommendations to the
kepada Dewan Komisaris Perusahaan, Company’s Board of Commissioners,
di antaranya adalah penerapan strategi among them are the implementation
keberlanjutan yang berfokus pada of sustainability strategies that focus
peningkatan kualitas jasa pertambangan on improving the quality of integrated
dan EPC terintegrasi melalui penerapan mining and EPC services through the
operational excellence & continuous implementation of operational excellence
improvement, memperkuat budaya & continuous improvement, strengthening
Keselamatan & Kesehatan Kerja (K3), the culture of Occupational Health &
melakukan inisiatif pengendalian biaya, Safety (OHS), carrying out cost control
memprioritaskan Environmental, Social & initiatives, prioritizing Environmental,
Governance (ESG), serta memanfaatkan Social & Governance (ESG) and utilizing
teknologi terkini melalui Minerva Digital the latest technology through the Minerva
Platform. Selain itu, Perusahaan terus Digital Platform. In addition, the Company
mengedepankan Good Corporate continues to prioritize Good Corporate
Governance (GCG) sebagai enabler dalam Governance (GCG) as an enabler in
menjaga business sustainability menuju maintaining business sustainability
sustainable future melalui synergy. towards a sustainable future through
synergy.
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sekretaris Perusahaan & Komunikasi
Sekretaris Perusahaan & Komunikasi
Corporate Secretary & Communications
Corporate Secretary & Communications
Anto Broto
Anto Broto
Kepala Sekretaris Perusahaan & Komunikasi
Head of Corporate Secretary & Communications
Usia / Age Kewarganegaraan / Citizenship
54 Indonesia
Pelatihan dan/atau Pendidikan dalam Training and/or Education to Improve
Dasar Penunjukan / Appointment Basis
Meningkatkan Kompetensi Tahun 2025 Competency during 2025
BoD Resolution Sep 2014
• Penyegaran POJK 15/ POJK.04/2022 • Refreshment of POJK 15/
tentang Pemecahan Saham POJK.04/2022 concerning Stock
dan Penggabungan Saham oleh Split and Reverse Stock Split by Public
Perusahaan Terbuka, diselenggarakan Company, held by Asosiasi Emiten
Pendidikan Education
oleh Asosiasi Emiten Indonesia pada Indonesia on 23 January 2025
• Sarjana Ekonomi & Akuntansi dari • Bachelor in Economics & Accounting tanggal 23 Januari 2025
Universitas Indonesia (1995) from the University of Indonesia (1995)
• Sosialisasi POJK 45/2024 tentang • Socialization of POJK 45/2024
• Magister Manajemen dari Universitas • Master of Management from
Pengembangan dan Penguatan concerning Development and
Prasetya Mulya (2021) Universitas Prasetya Mulya (2021)
Emiten dan Perusahaan Publik, Strengthening of Issuers and Public
• Certified in Sustainability for Finance • Certified in Sustainability for Finance
diselenggarakan oleh OJK pada Companies, held by OJK on
dari Association of Chartered Certified from Association of Chartered
tanggal 6 Februari 2025 6 February 2025
Accountants (2025) Certified Accountants (2025)
• Webinar “Navigating Sustainability • Webinar “Navigating Sustainability
Reporting Standards”, Reporting Standards”, held by PT Bursa
Pengalaman Kerja Professional Experience
diselenggarakan oleh PT Bursa Efek Efek Indonesia, Global Reporting
Sebelumnya, beliau bekerja di PT Indika Previously, he worked at PT Indika Energy
Indonesia, Global Reporting Initiative Initiative & Asosiasi Emiten Indonesia
Energy Tbk sejak tahun 2009 dengan Tbk since 2009 with the last position
& Asosiasi Emiten Indonesia pada on 20 March 2025
posisi terakhir sebagai Investor Relations as Investor Relations Senior Manager,
tanggal 20 Maret 2025
Senior Manager, Direktur PT Tavesco Director of PT Tavesco International and
• Sosialisasi Peraturan Liquidity Provider • Socialization of Regulation on Stock
International serta Vice President of Vice President of Finance of PT Tason
Saham, diselenggarakan oleh PT Bursa Liquidity Provider, held by PT Bursa
Finance PT Tason Holding (2005-2009), Holding (2005 2009), as well as Director
Efek Indonesia pada tanggal 27 Mei Efek Indonesia on 27 May 2025
serta Direktur Keuangan PT Calmusindo of Finance of PT CalmusindoEnergy
Energy Services (2003-2005). Beliau Services (2003-2005). He started his 2025
memulai karirnya di PT Syahrir Securities career at PT Syahrir Securities in 1995 with • Technical Training on IFRS • Technical Training on IFRS
pada tahun 1995 dengan jabatan the last position as Director of Finance and Sustainability Disclosures Sustainability Disclosures Standards
terakhir sebagai Direktur Keuangan dan Corporate Finance. Throughout his career Standards for Corporate Preparers, for Corporate Preparers, held by OJK,
Corporate Finance. Selama karirnya, beliau he obtained several licenses in the field of diselenggarakan oleh OJK, ASEAN ASEAN Capital Markets Forum (ACMF)
memperoleh beberapa lisensi di bidang capital market. Capital Markets Forum (ACMF) dan dan International Financial Reporting
pasar modal. International Financial Reporting Standards (IFRS) Foundation on 28 May
Standards (IFRS) Foundation pada 2025
tanggal 28 Mei 2025
• Training “Certificates Sustainability for • Training “Certificates Sustainability
Finance”, diselenggarakan oleh Ikatan for Finance” held by Ikatan Akuntan
Akuntan Indonesia pada tanggal 8 – 23 Indonesia on 8 – 23 March 2025
Maret 2025
454 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 455
Page 229
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sekretaris Perusahaan & Komunikasi Sekretaris Perusahaan & Komunikasi
Corporate Secretary & Communications Corporate Secretary & Communications
Anto Broto Anto Broto
Kepala Sekretaris Perusahaan & Komunikasi Kepala Sekretaris Perusahaan & Komunikasi
Head of Corporate Secretary & Communications Head of Corporate Secretary & Communications
• Sosialisasi POJK 9/2025 tentang • Socialization of POJK 9/2025 • Sustainability Workshop: Navigating • Sustainability Workshop: Navigating
Dematerialisasi Efek Bersifat concerning Dematerialization of the Double Lense of Materiality, the Double Lense of Materiality, held
Ekuitas Dan Pengelolaan Aset Equity Securities and Management diselenggarakan oleh Trisakti by Trisakti Sustainability Center on
Yang Tidak Diklaim Di Pasar Modal, of Unclaimed Assets in the Capital Sustainability Center pada tanggal 29 October 2025
diselenggarakan oleh OJK pada Market, held by OJK on 19 June 2025 29 Oktober 2025
tanggal 19 Juni 2025
• Sosialisasi Pernyataan Standar • Socialization of Sustainability
• Webinar POJK 14/2025 tentang • Webinar POJK 14/2025 concerning Pengungkapan Keberlanjutan – PSPK 1 Disclosure Standards – PSPK 1
Pelaksanaan Rapat Umum Pemegang the Implementation of General dan PSPK 2, diselenggarakan oleh and PSPK 2, held by PT Bursa Efek
Saham, Rapat Umum Pemegang Meetings of Shareholders, General PT Bursa Efek Indonesia & Ikatan Indonesia & Ikatan Akuntan Indonesia
Obligasi Dan Rapat Umum Meetings of Bondholders and General Akuntan Indonesia pada tanggal on 29 October 2025
Pemegang Sukuk Secara Elektronik, Meetings of Sukuk Holders Conducted 29 Oktober 2025
diselenggarakan oleh Asosiasi Emiten Electronically, held by Asosiasi Emiten • ACMF-ISSB Joint Technical Training
• Workshop dan ACMF-ICAEW Joint
Indonesia & OJK pada tanggal 31 Juli Indonesia & OJK on 31 July 2025 Workshop and ACMF-ICAEW Joint
Workshop for Corporate Preparers,
2025 Workshop for Corporate Preparers,
diselenggarakan oleh OJK, ASEAN
held by OJK, ASEAN Capital Markets
• Webinar “GRI 102 & GRI 103: Climate • Webinar “GRI 102 & GRI 103: Climate Capital Markets Forum (ACMF) &
Forum (ACMF) & International Financial
Change and Energy Topic Standards”, Change and Energy Topic Standards”, International Financial Reporting
Reporting Standards (IFRS) Foundation
diselenggarakan oleh held by PT Bursa Efek Indonesia, Global Standards (IFRS) Foundation) pada
on 4 November 2025
PT Bursa Efek Indonesia, Global Reporting Initiative & Asosiasi Emiten tanggal 4 November 2025
Reporting Initiative & Asosiasi Emiten Indonesia on 3 September 2025 • Socialization of Regulations and the
• Sosialisasi Regulasi dan Sistem
Indonesia pada tanggal 3 September Reporting System for Changes in Share
Pelaporan PerubahanKepemilikan
2025 Ownership, organized by OJK on
Saham yang diselenggarakan oleh OJK
• Webinar “Workshop on IFRS 19 December 2025
• Webinar “Workshop on IFRS pada tanggal 19 Desember 2025
Sustainability Standards”, Sustainability Standards”, held by
diselenggarakan oleh PT Bursa PT Bursa Efek Indonesia & Sustainable
Efek Indonesia & Sustainable Stock Stock Exchanges on 23 September
2025 STRUKTUR ORGANISASI SEKRETARIS CORPORATE SECRETARY &
Exchanges pada tanggal
PERUSAHAAN & KOMUNIKASI COMMUNICATIONS ORGANIZATION
23 September 2025
STRUCTURE
Sekretaris Perusahaan bertanggung The Corporate Secretary directly reports
jawab langsung kepada Direktur Legal to the Board of Legal & Communications
& Communications. Di divisi Sekretaris Director. The Corporate Secretary &
Perusahaan & Komunikasi, terdapat dua Communications division consists of two
departemen, yaitu Corporate Secretary departments, namely Corporate Secretary
dan Corporate Communications. and Corporate Communications.
456 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 457
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sekretaris Perusahaan & Komunikasi Sekretaris Perusahaan & Komunikasi
Corporate Secretary & Communications Corporate Secretary & Communications
TUGAS & TANGGUNG JAWAB CORPORATE SECRETARY DUTIES & PELAKSANAAN TUGAS SEKRETARIS CORPORATE SECRETARY DUTIES
SEKRETARIS PERUSAHAAN RESPONSIBILITIES PERUSAHAAN TAHUN 2025 IMPLEMENTATION IN 2025
Tugas dan tanggung jawab departemen The duties and responsibilities of the Sepanjang 2025, departemen Corporate Throughout 2025, the Corporate Secretary
Corporate Secretary, antara lain: Corporate Secretary department, are Secretary melaksanakan berbagai department conducted various activities,
amongst others: kegiatan, diantaranya: including:
• Memimpin pengembangan dan • Lead the development and • Melengkapi corporate governance • Completed existing corporate
pelaksanaan program kepatuhan implementation of a comprehensive policies yang telah dimiliki dengan governance policies with versions in
yang komprehensif serta menjaga compliance development program versi Bahasa Indonesia dan Bahasa both Bahasa Indonesia and English,
pengelolaan risiko secara efektif and maintain regulatory risks Inggris untuk GCG Manual, Piagam including the GCG Manual, Audit, Risk
Komite Audit, Risk & Compliance, & Compliance Committee, Nomination
• Mengembangkan dan memelihara • Develop and maintain compliance Piagam Komite Nominasi & & Remuneration Committee, Project
sistem manajemen kepatuhan: Board management system: Board Manual, Remunerasi, Piagam Komite Project & & Investment Committee Charters as
Manual, GCG Manual, Piagam Komite GCG Manual, Audit, Risk & Compliance Investment serta Kebijakan Komunikasi well as Communication Policy
Audit, Risk & Compliance, Piagam Committee Charter, Nomination &
• Melakukan keterbukaan informasi • Conducted disclosure of information
Komite Nominasi & Remunerasi, Remuneration Committee Charter,
kepada OJK, BEI dan publik sebanyak to OJK, BEI and the public as many as
Piagam Komite Project & Investment, Project & Investment Committee
107 kali secara tepat waktu serta 107 times in a timely manner as well
Kebijakan Komunikasi, Piagam Komite Charter, Communication Policy,
menyampaikannya melalui situs web as conveyed through the corporate
Keberlanjutan, Delegation of Authority Sustainability Committee Charter,
Perusahaan website
dan lain-lain Delegation of Authority, etc
• Melaksanakan RUPS, baik RUPS • Conducted GMS, both Annual and
• Mengikuti perkembangan pasar modal • Follow capital market developments
Tahunan dan RUPS Luar Biasa, serta Extraordinary GMS, as well as Public
dan menjaga kepatuhan Perusahaan and ensure the Company’s compliance
Paparan Publik Expose
terhadap peraturan perundang- with Indonesia’s capital market rules
undangan pasar modal Indonesia and regulations • Menyusun rencana kegiatan korporasi • Arranged the 2026 annual corporate
tahun 2026 untuk Direksi, Dewan activity plan for the Board of Directors,
• Memberikan masukan kepada • Provide input to the Board of Directors
Komisaris dan seluruh komite sebagai Board of Commissioners and all
Direksi dan Dewan Komisaris terkait and Board of Commissioners
bagian dari rencana kerja tahunan serta committees as part of the annual
perkembangan peraturan perundang- regarding developments of capital
peraturan perundang-undangan di business plan as well as prevailing
undangan pasar modal Indonesia market rules and regulations
bidang pasar modal yang berlaku capital market rules and regulations
• Membantu Direksi dan Dewan • Assist the Board of Directors
• Melaksanakan, mengkoordinasikan • Conducted, coordinated and
Komisaris dalam pelaksanaan tata and Board of Commissioners in
dan mendokumentasikan rapat rutin documented 33 routine meetings of
kelola perusahaan sesuai dengan pilar implementing corporate governance in
Direksi sebanyak 33 kali, Dewan the Board of Directors, 6 meetings of
GCG accordance with GCG pillars
Komisaris sebanyak 6 kali, rapat the Board of Commissioners, 6 each
• Berperan sebagai penghubung • Act as a liaison and maintain gabungan (baik rapat gabungan meetings (both joint meetings of the
dan menjalin komunikasi antara communication between the Company Dewan Komisaris dengan Direksi Board of Commissioners and Board
Perusahaan dengan Pemegang Saham, and its Shareholders, the Financial maupun rapat gabungan Direksi of Directors and joint meetings of
Otoritas Jasa Keuangan dan Bursa Services Authority (OJK), Indonesia dengan Dewan Komisaris) masing- the Board of Directors and Board of
Efek Indonesia serta seluruh Self- Stock Exchange (IDX), as well as masing sebanyak 3 kali, rapat Komite Commissioners), 9 meetings of the
Regulatory Organization termasuk all Self-Regulatory Organizations Audit, Risk & Compliance sebanyak Audit, Risk & Compliance Committee,
pemangku kepentingan lainnya including other stakeholders 9 kali, rapat Komite Nominasi & 3 meetings of the Nomination &
Remunerasi sebanyak 3 kali, rapat Remuneration Committee, 26
• Menjaga pemenuhan ketentuan • Ensure continuous compliance with the
& endorsement Komite Project & meetings & endorsements of the
Delegation of Authorities Company’s Delegation of Authority
Investment sebanyak 26 kali serta Project & Investment Committee
458 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 459
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sekretaris Perusahaan & Komunikasi Sekretaris Perusahaan & Komunikasi
Corporate Secretary & Communications Corporate Secretary & Communications
rapat Komite Keberlanjutan sebanyak and 2 meetings of the Sustainability
2 kali sesuai dengan ketentuan POJK Committee in accordance with
No. 33/POJK.04/2014, POJK No. 34/ the provisions in POJK No. 33/
POJK.04/2014 dan POJK No. 55/ POJK.04/2014, POJK No. 34/
POJK.04/2015 POJK.04/2014 and POJK No. 55/
POJK.04/2015
• Menyusun dan/atau membuat • Compiled and/or drafting internal
dokumen kepatuhan internal dan compliance and corporate approval
corporate approval sesuai dengan documents in accordance with
Delegation of Authority dari Direksi, Delegation of Authority from the Board
Dewan Komisaris dan seluruh Komite of Directors, Board of Commissioners
and all Committees
• Menyusun dan menyampaikan laporan • Compiled and conveyed quarterly
kuartalan atas pelaksanaan tugas report for Corporate Secretary duties
Sekretaris Perusahaan kepada Direksi, to the Board of Directors, Board of
Dewan Komisaris dan Komite Audit, Commissioners and Audit, Risk &
Risk & Compliance sesuai dengan Compliance Committee in accordance
ketentuan Board Manual dan peraturan with the provision of Board Manual and
perundang-undangan yang berlaku di the prevailing rules and regulations in
bidang pasar modal capital market
• Mengikuti perkembangan pasar modal • Follow the development of the
dan menginformasikan peraturan capital market and Informed the
perundangan-undangan pasar modal Board of Directors, Audit, Risk &
yang baru kepada Direksi, Komite Compliance Committee and Board of dan strategi diversifikasi, pelaksanaan ownership by the major and controlling
Audit, Risk & Compliance serta Dewan Commissioners regarding new capital kepatuhan terhadap perolehan shareholders, the Board of Directors
Komisaris market regulations fasilitas kredit perbankan, pelaporan and the Board of Commissioners, as
atas setiap perubahan kepemilikan well as the process of establishing
• Melaksanakan fungsi compliance • Implement compliance functions with saham oleh pemegang saham utama the Company’s subsidiaries. Such
terhadap peraturan pasar modal Indonesian capital market regulations dan pengendali, Direksi dan Dewan reporting and disclosure of information
Indonesia dan memastikan seluruh and ensure that all corporate actions, Komisaris serta proses pendirian dari shall be carried out in a timely manner
aksi korporasi termasuk melaksanakan including the issuance of Shelf- anak-anak usaha dari Perusahaan. and in accordance with the applicable
kepatuhan terhadap pelaksanaan Registered Bond I Phase 2 & Shelf- Pelaporan serta keterbukaan informasi capital market regulations
penerbitan efek bersifat utang Registered Sukuk Ijarah I Phase 2, tersebut dilaksanakan secara tepat
berbentuk Penawaran Umum ensure compliance with regulations waktu dan sesuai dengan ketentuan
Berkelanjutan Obligasi Berkelanjutan related to share acquisitions from all pasar modal yang berlaku
I Tahap 2 & Sukuk Ijarah Berkelanjutan company acquisition transactions in
I Tahap 2, menjalankan kepatuhan the context of business development
terhadap peraturan sehubungan and diversification strategy, • Menyusun Laporan Tahunan kinerja • Prepare the Annual Report of the
dengan pengambilalihan saham dari implementation of compliance in Sekretaris Perusahaan tahun 2025 Corporate Secretary’s performance in
seluruh transaksi akuisisi perusahaan obtaining banking credit facilities, kepada Direksi, Komite Audit, Risk & 2025 to the Board of Directors, Audit,
dalam rangka pengembangan usaha reporting of any changes in share Compliance serta Dewan Komisaris Risk & Compliance Committee as well
as Board of Commissioners
460 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 461
Page 232
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sekretaris Perusahaan & Komunikasi Sekretaris Perusahaan & Komunikasi
Corporate Secretary & Communications Corporate Secretary & Communications
TUGAS & TANGGUNG JAWAB CORPORATE COMMUNICATIONS • Memastikan pelaksanaan acara RUPS • Ensure that the Annual GMS,
CORPORATE COMMUNICATIONS DUTIES & RESPONSIBILITIES Tahunan, RUPS Luar Biasa, Paparan Extraordinary GMS, Public Expose
Publik dan seluruh acara korporat and all other corporate events are
Departemen Corporate Communications The Corporate Communications
lainnya berlangsung sebagaimana conducted accordingly
merupakan bagian dari Divisi Corporate department is part of the Corporate
mestinya
Secretary & Communications (C&C) yang Secretary & Communications (C&C)
menjalankan fungsi komunikasi eksternal Division which carries out the external • Memproduksi dan memperbaharui • Produce and update marketing
dan internal Perusahaan. Departemen ini and internal communications function marketing communications tools communication tools
juga bertanggung jawab untuk mengelola of the Company. This department is
• Mendukung Perusahaan dalam • Support the Company’s participation
dan terus membangun brand awareness also responsible for maintaining and
mengikuti kegiatan pameran / in exhibitions / external marketing
Perusahaan secara berkelanjutan di antara continuously enhancing the Company’s
marketing eksternal events
seluruh pemangku kepentingan. Selain itu, brand awareness in a sustainable manner
departemen Corporate Communications amongst all stakeholders. In addition, the • Melaksanakan daily media monitoring • Conduct daily media monitoring
juga memberikan dukungan produk Corporate Communications department untuk memberikan update terkini to provide the latest industry and
komunikasi kepada semua lini bisnis dan also provides communication product mengenai perkembangan industri economy updates to management
fungsi pendukung dalam menjalankan support for all business lines and dan ekonomi kepada manajemen
seluruh program dan inisiatif. supporting functions in implementing all
programs and initiatives. 2. Komunikasi Internal 2. Internal Communications
• Memastikan komunikasi internal yang • Ensure effective internal
Tugas & Tanggung Jawab Duties & Responsibilities
efektif kepada seluruh karyawan communications to all employees
Tugas dan tanggung jawab departemen The duties and responsibilities of the menggunakan corporate tools by utilizing corporate tools such
Corporate Communications, meliputi Corporate Communications department, seperti sistem intranet (Petrosea- as the intranet system (Petrosea-
antara lain: includes amongst others: Net), e-Magazine (Petrospective), Net), e-Magazine (Petrospective),
1. Komunikasi Eksternal 1. External Communications e-Newsletter (Berita Kita) dan email e-Newsletter (Berita Kita) and email
• Melaksanakan aktivitas hubungan • Conduct public relations activities campaign campaigns
publik dengan menjaga relasi dengan by maintaining relationships with the • Memastikan penggunaan corporate • Ensure correct and appropriate use
komunitas media guna memastikan media community to ensure effective identity guidelines secara baik dan of corporate identity guidelines
effective media coverage mengenai media coverage of Company benar
perkembangan terkini dari developments through regular
• Memberikan dukungan komunikasi, • Provide communication support,
Perusahaan melalui distribusi press distributions of press releases
baik desain, konten dan event including design, content and event
release secara berkala
management kepada korporat, lini management to corporate, business
• Menjaga brand awareness • Maintain the Company’s brand bisnis dan fungsi pendukung lines and support functions
Perusahaan secara berkelanjutan, awareness in a sustainable manner,
termasuk menjaga citra dan reputasi including maintaining a positive
positif Perusahaan di mata seluruh Company image and reputation in the PELAKSANAAN TUGAS CORPORATE CORPORATE COMMUNICATIONS DUTIES
pemangku kepentingan eyes of all stakeholders COMMUNICATIONS TAHUN 2025 IMPLEMENTATION IN 2025
• Memastikan keefektifan atas seluruh • Ensure the effectiveness of Sepanjang 2025, departemen Corporate Throughout 2025, the Corporate
publikasi dan communication tools all Company publications and Communications melaksanakan berbagai Communications department conducted
Perusahaan, termasuk situs web communication tools, including the kegiatan, di antaranya: various activities, including:
Perusahaan, Laporan Tahunan dan corporate website, Annual Report
• Mengimplementasikan strategi media • Implemented an effective media
Laporan Keberlanjutan sesuai dengan and Sustainability Report, in-line with
relations yang efektif melalui distribusi relations strategy through the
peraturan POJK POJK regulations
press release sebanyak 18 kali kepada distribution of 18 press releases to
berbagai media nasional various national media
462 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 463
Page 233
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sekretaris Perusahaan & Komunikasi
Corporate Secretary & Communications
• Mempublikasikan majalah internal • Published the 41st edition of
Petrospective untuk Edisi ke-41 dan Petrospective, the Company’s internal
newsletter internal Berita Kita Edisi magazine as a strategic internal
April dan Desember 2025 sebagai communication platform.
sarana komunikasi internal strategis
• Menjaga brand awareness Perusahaan • Maintained the Company’s brand Perusahaan
secara efektif dan optimal melalui awareness effectively and optimally
• Mengelola dan memperbarui informasi • Maintained and updated information
berbagai aktivitas hubungan publik through media relations activities,
pada situs web perusahaan dengan on the corporate website with the
termasuk distribusi pemberitaan including news distributions
perkembangan terkini sesuai dengan latest Company developments
• Menjaga relasi yang kuat dengan media • Maintained strong relations with POJK.8/POJK.04/2015 tentang Situs in accordance with POJK 8/
nasional dan lokal untuk memastikan national and local media to ensure Web Emiten atau Perusahaan Publik POJK.04/2015 regarding Issuer’s or
media exposure yang positif dan positive and effective media exposure Public Company’s Website
efektif
• Melaksanakan RUPS Tahunan (1x), RUPS • Conducted the Annual GMS (1x),
• Melakukan kegiatan media managing & • Conducted media managing and Luar Biasa (1x) dan Paparan Publik (1x) Extraordinary GMS (1x) and Public
monitoring, dimana tercatat total 632 monitoring activities, with a total of Expose (1x)
direct mentions di media nasional dan 632 direct mentions in national
• Mengelola akun Instagram resmi • Maintained the Company's official
lokal dengan sentimen positif sebesar and local media with 97% positive
Perusahaan @petrosea.official Instagram account @petrosea.
97% selama tahun 2025 sentiments throughout 2025
sebagai marketing & communications official as an effective marketing &
• Mempublikasikan dan meningkatkan • Produced & enhanced the quality of tool efektif dengan total 133 kali communications tool reaching a total
kualitas Laporan Tahunan dan Laporan the Company’s Annual Report and publikasi dan followers mencapai of 133 posts and 99.789 followers at
Keberlanjutan 2024 Perusahaan untuk Sustainability Report 2024 to further 99.789 pada akhir tahun 2025 the end of 2025
terus menyesuaikan dengan POJK.51, comply with POJK.51, GRI & SDGs and
• Mendukung penuh pelaksanaan • Fully supported the implementation
GRI & SDGs dan POJK.29 & ACGS POJK.29 & ACGS
inisiatif strategis korporat dan inisiatif of strategic corporate initiatives and
• Memperoleh external independent • Obtained AA1000 external lainnya dari seluruh lini bisnis dan fungsi other initiatives from all business lines
assurance AA1000 untuk Laporan independent assurance for pendukung, termasuk 224 design, and supporting functions, including
Keberlanjutan 2024 Sustainability Report 2024 2 corporate video dan 13 corporate 224 designs, 2 corporate videos and
event 13 corporate events
464 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 465
Page 234
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Unit Audit Internal
Unit Audit Internal
Internal Audit Unit
Internal Audit Unit
Muhammad Faisal Erlantara
Kepala Audit Internal Muhammad Faisal Erlantara
Head of Internal Audit
Kepala Internal Audit
Head of Internal Audit
Usia / Age Kewarganegaraan / Citizenship
39 Indonesia
Dasar Penunjukan / Appointment Basis • Auditboard - Collaborative Auditing: • Auditboard - Collaborative Auditing:
Letter of Termination & Appointment of the Head of Internal Audit
issued by President Director, approved by BoC 11 Aug 2023
Engaging Internal Stakeholders for Engaging Internal Stakeholders for
Better Outcomes – Januari Better Outcomes – January
• ISACA Global - The State of Privacy • ISACA Global - The State of Privacy
2025 – Januari 2025 – January
• Auditboard - Al for IA: A New Paradigm • Auditboard - Al for IA: A New Paradigm
for Internal Audit – Februari for Internal Audit – February
Pendidikan Education • ISACA Global - ISACA 2025 Virtual • ISACA Global - ISACA 2025 Virtual
Beliau meraih gelar Sarjana Ekonomi dari He obtained his Bachelor of Economics Conference – Global – Februari Conference – Global – February
Universitas Indonesia (2008). Beliau juga from Universitas Indonesia (2008). He is • Auditboard - Internal Audit 2025: Five • Auditboard - Internal Audit 2025:
memperoleh Certified Internal Auditor also a Certified Internal Auditor (CIA) from Internal Audit Priorities for the Year Five Internal Audit Priorities for the Year
(CIA) dari The Institute of Internal Auditors The Institute of Internal Auditors Inc. (2017), Ahead – Maret Ahead – March
Inc. (2017), Certified Information Systems Certified Information Systems Auditor • IIA Indonesia - Dukungan Dewan Dan • IIA Indonesia - Dukungan Dewan dan
Auditor (CISA) dari ISACA (2021) serta (CISA) from ISACA (2021) and Certified in Manajemen Senior Dalam Tata Kelola Manajemen Senior Dalam Tata Kelola
Certified in Risk Management Assurance Risk Management Assurance (CRMA) from Audit Internal – Maret Audit Internal – March
(CRMA) dari The Institute of Internal The Institute of Internal Auditors Inc. (2022) • Wolter Kluwer - Internal Quality • Wolter Kluwer - Internal Quality
Auditors Inc. (2022) Assessment: How Effective is Your Assessment: How Effective is Your
Internal Audit Function? – Maret Internal Audit Function? – March
Pengalaman Kerja Professional Experience • ISACA Global - AI & Cyber Skills: Audit, • ISACA Global - AI & Cyber Skills: Audit,
Sebelumnya, beliau pernah menjabat Previously, he served as an auditor at the Manage and Analyze Threats – Mei Manage and Analyze Threats – May
sebagai auditor di kantor RSM Indonesia RSM Indonesia office (formerly RSM AAJ • Wolter Kluwer - Business fraud • Wolter Kluwer - Business fraud
(dahulu RSM AAJ Associates) (2008-2011) Associates) (2008-2011) and held several prevention: Five proven actions for prevention: Five proven actions for
serta menjabat beberapa posisi di Unit positions at the Internal Audit of auditors & managers – Mei auditors & managers – May
Audit Internal PT Petrosea Tbk (2011-2022), PT Petrosea Tbk (2011-2022) with the • Wolter Kluwer – Navigating A.I. in • Wolter Kluwer – Navigating A.I. in
terakhir menjabat sebagai Senior Internal most recent position as Senior Internal Internal Audit: Opportunities and Internal Audit: Opportunities and
Assurance Manager PT Petrosea Tbk Assurance Manager of PT Petrosea Tbk Challenges - Juli Challenges - July
(2022-2024) (2022-2024) • The Institute of Internal Auditors - • The Institute of Internal Auditors -
Introducing the new Internal Auditing Introducing the new Internal Auditing
Pelatihan dan/atau Pendidikan dalam Training and/or Education to Improve Competency Framework – Juli Competency Framework – July
Meningkatkan Kompetensi Tahun 2025 Competency during 2025 • Wolter Kluwer – EQA Preparation: • Wolter Kluwer – EQA Preparation:
Conformance and Performance = Conformance and Performance =
• The Institute of Internal Auditors - • The Institute of Internal Auditors - Quality – Agustus Quality – August
Quality Assessment Challenges and Quality Assessment Challenges and • Wolter Kluwer – Fraud Detection • Wolter Kluwer – Fraud Detection
Opportunities 2025 and Beyond - Opportunities 2025 and Beyond - Blueprint: Five Essential Actions for Blueprint: Five Essential Actions for
Januari January Professional Auditors – September Professional Auditors – September
466 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 467
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Unit Audit Internal Unit Audit Internal
Internal Audit Unit Internal Audit Unit
LAPORAN PELAKSANAAN TUGAS UNIT REPORT ON DUTIES OF INTERNAL AUDIT • Mengembangkan rencana audit • Developing the annual audit plan
AUDIT INTERNAL 2025 UNIT IN 2025 tahunan
Unit Audit Internal telah membuat laporan The Internal Audit Unit has prepared an • Melakukan peninjauan dan evaluasi • Undertaking a review and evaluation of
hasil Audit Internal dan menyampaikan audit report and submitted an Internal atas implementasi dan kesesuaian the implementation and alignment of
laporan sesuai dengan Rencana Tahunan Audit report in accordance with the 2025 pengendalian internal dan manajemen internal control and risk management
2025 kepada Presiden Direktur dan Annual Plan to the President Director and risiko practices
Komite Audit, dengan rincian sebagai Audit, Risk and Compliance Committee, • Melakukan evaluasi atas efisiensi • Evaluating the efficiency and
berikut: with the following details: dan efektivitas aktivitas keuangan, effectiveness of financial, accounting,
• 13 audit terencana • 13 planned audits akuntansi, operasional, sumber daya operational, human resources,
• 9 rencana tindakan remediasi • 9 action plan remediations based on manusia, pemasaran, teknologi marketing, information technology and
berdasarkan hasil audit telah audit results have been issued and informasi dan aktivitas Perusahaan other activities of the Company
dikeluarkan dan ditindaklanjuti oleh followed up by the auditees. The lainnya
auditan. Implementasi permintaan implementation of the action plan • Memberikan informasi dan • Providing objective recommendation
tindakan akan ditinjau dalam audit yang remediation will be reviewed in the rekomendasi yang bersifat objektif and information
akan datang upcoming audits • Mendistribusikan laporan audit • Distributing audit reports and related
• 8 pertemuan dengan Komite • 8 meetings with the Audit, Risk & dan rekomendasi terkait kepada recommendations to the Audit, Risk
Audit, Risk & Compliance Compliance Committee Komite Audit, Risk & Compliance dan & Compliance Committee and the
manajemen management
• Memastikan pelaksanaan rekomendasi • Ensuring that audit recommendations
PIAGAM UNIT AUDIT INTERNAL INTERNAL AUDIT UNIT CHARTER
audit are implemented
Piagam Audit Internal Petrosea telah Petrosea’s Internal Audit Unit Charter has • Bekerja sama dengan Komite Audit, • Working closely with the Audit, Risk &
diperbarui dan berlaku efektif sejak been renewed and effective since October Risk & Compliance dan Auditor Compliance Committee and External
Oktober 2022, yang mencakup ketentuan 2022, which comprises provisions: (1) Eksternal untuk meningkatkan cakupan Auditors to improve the scope of
mengenai: (1) tujuan dan ruang lingkup objective and scope of Internal Auditing, audit yang efektif dan efisien audits effectively and efficiently
Audit Internal, (2) wewenang Unit Audit (2) authority of the Internal Audit Unit, (3)
• Mengatur dan memonitor kegiatan • Managing and monitoring Internal Audit
Internal, (3) struktur dan pelaporan, (4) structure and reporting, (4) independence
Audit Internal untuk memastikan activities to ensure their quality
independensi dan objektivitas Unit Audit and objectivity of the Internal Audit Unit,
kualitasnya
Internal, (5) kualifikasi auditor internal, (5) qualification of Internal Auditors, (6)
(6) tanggung jawab Unit Audit Internal responsibilities of the Internal Audit Unit • Melaporkan perkembangan aktivitas • Reporting the progress of its activities
dan auditor internal, serta (7) penjaminan and Internal Auditors as well as (7) quality pekerjaan Audit Internal kepada to the Audit, Risk & Compliance
kualitas dan perbaikan Audit Internal. of assurance and improvement of Internal Komite Audit, Risk & Compliance Committee
Piagam Audit Internal disusun sesuai POJK Audits. The Internal Audit Unit Charter • Melaksanakan penugasan khusus • Carrying out contingency assignments,
No. 56/POJK.04/2015. complies with POJK No. 56/POJK.04/2015. apabila diperlukan if needed
TUGAS & TANGGUNG JAWAB UNIT AUDIT DUTIES & RESPONSIBILITIES OF THE POSISI UNIT AUDIT INTERNAL DALAM POSITION THE INTERNAL AUDIT UNIT
INTERNAL SESUAI PIAGAM INTERNAL AUDIT ACCORDING TO THE PERUSAHAAN WITHIN THE COMPANY
CHARTER Unit Audit Internal dipimpin oleh Kepala The Internal Audit Unit is led by the Head of
Unit Audit Internal bertugas untuk The Internal Audit Unit has the duty to Audit Internal yang bertanggung jawab Internal Audit who reports directly to the
mengkoordinasi pelaksanaan Audit coordinate Internal Audit implementation. kepada Presiden Direktur dan memiliki President Director and has direct access to
Internal. Dalam melaksanakan tugasnya, On performing its duties, this unit is akses langsung ke Komite Audit, Risk the Audit, Risk & Compliance Committee.
unit ini bertanggung jawab atas: responsible for: & Compliance. Kepala Audit Internal The Head of Internal Audit attends the
menghadiri rapat Komite Audit, Risk & Audit, Risk & Compliance Committee
Compliance. meetings.
468 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 469
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Pengendalian Internal
Sistem Pengendalian Internal
Internal Control System
Internal Control System
3. Aset Perusahaan dapat terlindungi 3. The Company’s assets are well
dengan baik protected
4. Perusahaan mematuhi peraturan 4. The Company complies with all
perundang-undangan yang berlaku applicable rules and regulations
Implementasi sistem ini didasari pilar GCG The implementation of this system is based
serta visi dan misi Perusahaan. Sistem on GCG pillars and the Company’s vision
ini menghubungkan Unit Audit Internal and mission. This system connects the
dan Komite Audit, Risk & Compliance, Internal Audit Unit and the Audit, Risk &
serta fungsi lain di dalam Perusahaan dan Compliance Committee, as well as other
juga Auditor Eksternal. Unit Audit Internal functions within the Company and the
mengkoordinasi kegiatan pengendalian External Auditor. The Internal Audit Unit
internal. coordinates internal control activities.
PENGENDALIAN ATAS ASPEK CONTROL OF FINANCIAL, OPERATIONAL
KEUANGAN, OPERASIONAL & & COMPLIANCE ASPECTS
KEPATUHAN
Perusahaan mengendalikan aspek The Company is controlling the financial,
keuangan, operasional dan kepatuhan operational and compliance aspects
Perusahaan berdasarkan audit yang based on the audits of the Internal Audit
dilakukan oleh Unit Audit Internal. Audit Unit. These audits are being conducted
tersebut memenuhi ketentuan peraturan based on applicable rules and regulations
Perusahaan memiliki sistem pengendalian The Company has an internal control perundang-undangan dan sesuai standar and adhere to international standards
internal yang dirancang dengan system that was designed with due internasional dalam bidang keuangan, in the fields of finance, operations and
mempertimbangkan faktor biaya dan consideration to cost and time factors operasional dan kepatuhan. Hasil dari compliance. Results of the Internal Audits
waktu, serta strategi Perusahaan. while adhering to Company's strategy. Audit Internal tersebut telah dibahas dalam have been discussed in meetings with the
Rancangan ini mengikuti kerangka The design follows the Committee of rapat Komite Audit, Risk & Compliance Audit, Risk & Compliance Committee and
pengendalian internal Committee of Sponsoring Organization of the Treadway dan Direksi, serta telah ditindaklanjuti oleh Board of Directors and have been followed
Sponsoring Organization of the Treadway Commission (COSO) 2013 internal control unit terkait. Pada tahun 2025, tidak ada up by related units. in 2025, there were no
Commission (COSO) tahun 2013. framework. Meanwhile, the evaluation kejadian luar biasa terkait pengendalian extraordinary events related to financial,
Sedangkan evaluasinya mengacu pada refers to the audit standard from The keuangan, operasional dan kepatuhan. operational and compliance control.
standar audit dari The Institute of Internal Institute of Internal Auditors (IIA) as the
Auditors (IIA) sebagai standar praktik standard for professional Internal Audit PENELAAHAN ATAS EFEKTIVITAS SISTEM REVIEW OF EFFECTIVENESS OF
profesional Audit Internal. practice. PENGENDALIAN INTERNAL INTERNAL CONTROL SYSTEM
Tujuan sistem ini adalah memastikan The system aims to ensure that: Komite Audit, Risk & Compliance telah The Audit, Risk & Compliance Committee
bahwa: melakukan penelaahan secara berkala has conducted periodic reviews of
1. Kegiatan operasional berjalan secara 1. Operational activities run effectively atas efektivitas sistem pengendalian the effectiveness of the Company’s
efektif dan efisien and efficiently internal Perusahaan. Penelaahan tersebut internal control system. The reviews
2. Laporan keuangan dapat 2. Financial reports are accountable dilakukan atas hasil audit dan rekomendasi were carried out on the audit results and
dipertanggungjawabkan perbaikan sistem pengendalian internal recommendations to improve the internal
baik dari Risk & Internal Assurance maupun control system from both Risk & Internal
Auditor Independen. Assurance and the Independent Auditor.
470 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 471
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Pengendalian Internal Sistem Pengendalian Internal
Internal Control System Internal Control System
Berdasarkan hasil penelaahan tersebut, Based on the results of the reviews, the
Komite Audit, Risk & Compliance tidak Audit, Risk & Compliance Committee did
menemukan adanya defisiensi signifikan not find any significant deficiencies in the
di dalam sistem pengendalian internal Company’s internal control system for
pelaporan keuangan Perusahaan. financial reporting.
PERNYATAAN DIREKSI DAN/ATAU STATEMENT OF THE BOARD OF
DEWAN KOMISARIS ATAS SISTEM DIRECTORS AND/OR BOARD OF
PENGENDALIAN INTERNAL COMMISSIONERS ON THE INTERNAL
CONTROL SYSTEM
Berdasarkan penelaahan Komite Audit, Based on the review of the Audit,
Risk & Compliance yang telah disampaikan Risk & Compliance Committee
kepada Dewan Komisaris pada tanggal which was submitted to the Board of
25 Februari 2026, Dewan Komisaris Commissioners on 25 February 2026,
menyatakan bahwa Sistem Pengendalian the Board of Commissioners hereby
Internal Perusahaan telah berjalan efektif state that the Company’s Internal Control
selama tahun 2025 mengingat tidak ada System has been running effectively
defisiensi signifikan yang teridentifikasi. for the Company’s requirements in
Dewan Komisaris akan terus memantau 2025 considering that no significant
perkembangan Sistem Pengendalian deficiencies have been identified. The
Internal Perusahaan melalui penelaahan Board of Commissioners will continue
terstruktur dan terintegrasi dalam (strategic and operational) that may
oleh Komite Audit, Risk & Compliance. to monitor the development of the
mengidentifikasi, menilai, menangani affect the achievement of the Company’s
Company’s Internal Control System
dan memantau risiko (strategis dan objectives.
through a review by the Audit, Risk &
operasional) yang dapat mempengaruhi
Compliance Committee.
pencapaian tujuan Perusahaan.
Perusahaan secara konsisten memastikan The Company consistently ensures
Sistem Manajemen Risiko implementasi sistem manajemen risiko the implementation of an effective
yang efektif untuk mendukung pencapaian risk management system to support
Risk Management System keseluruhan strategi dan objektif the achievement of Company’s overall
Perusahaan. strategies and objectives.
GAMBARAN UMUM GENERAL OVERVIEW Berikut adalah pendekatan dan kerangka The followings are the approach and
Perusahaan berkomitmen untuk The Company upholds a commitment to sistem manajemen risiko Perusahaan: framework of the Company’s risk
membentuk sistem manajemen risiko continuously establish a robust sustainable management system:
yang kokoh secara berkesinambungan risk management system underlying the 1. Komunikasi dan konsultasi – tepat 1. Communication and consultation –
dan dapat mendasari keseluruhan core of its entity-wide operations - making waktu dan memastikan bahwa informasi timely manner and ensure that relevant
bisnis operasional – hal ini membuat risk management an integral part of relevan telah dikumpulkan, disusun, information is collected, compiled,
manajemen risiko menjadi bagian yang governance and decision-making process. dipadukan dan dibagikan sebagaimana synthesized and shared, as appropriate
integral dalam proses tata kelola dan Risk management adopts a structured mestinya dan bahwa umpan balik telah and that feedback has been obtained
pengambilan keputusan. Manajemen and integrated approach in identifying, diperoleh, serta langkah peningkatan and improvements are made
risiko menggunakan pendekatan yang assessing, treating and monitoring risks telah dilaksanakan
472 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 473
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Pengendalian Internal Sistem Manajemen Risiko
Internal Control System Risk Management System
2. Lingkup, konteks dan kriteria – ruang 2. Scope, context and criteria – the
Jenis Risiko Penjelasan Jenis Risiko Mitigasi Risiko
lingkup proses, pemahaman konteks scope of the process, understanding Type of Risk Explanation of Type of Risk Risk Mitigation
eksternal dan internal, serta penentuan the external and internal context and
kriteria dampak dan kemungkinan determination of impact and likelihood
Risiko Strategis Risiko yang berkaitan • Meningkatkan cakupan bidang usaha dengan
criteria Strategic Risks dengan rencana dan strategi melakukan integrasi terhadap rangkaian proses bisnis
pengembangan bisnis dan pengembangan kapabilitas untuk pencapaian visi
3. Penilaian risiko - keseluruhan proses 3. Risk assessment - the overall process Perusahaan, termasuk risiko dan misi Perusahaan
identifikasi risiko, analisa risiko dan of risk identification, risk analysis and yang terkait dengan: Increase scope of services with integration across value
chain and develop the required capabilities to attain the
evaluasi risiko harus dilakukan secara risk evaluation should be conducted • Lingkungan makro global
• Industri pada bidang Company’s vision and mission
sistematis: systematically: usaha atau bisnis • Proses evaluasi dan pengembangan berkelanjutan
Perusahaan dalam hal kinerja dan efisiensi Perusahaan
• Kegiatan restrukturisasi Evaluation and continuous improvement process of the
serta diversifikasi Company’s performance and efficiency
a. Identifikasi – untuk menemukan, a. Identification – to find, recognize and Perusahaan • Memperkuat dan meningkatkan perlindungan
mengenali dan menggambarkan describe risks and opportunities • Ancaman dari persaingan terhadap keamanan sistem informasi termasuk dengan
berbagai risiko dan peluang • Kebijakan publik peningkatan kesadaran seluruh pihak baik internal
• Proses digitalisasi maupun eksternal melalui hubungan saling keterkaitan
b. Analisis – melibatkan pertimbangan b. Analysis – involves a detailed Terkhusus perihal Merger yang kuat antara sumber daya manusia, proses bisnis
& Acquisition (M&A), dan teknologi
terperinci tentang ketidakpastian, consideration of uncertainties, risk
Perusahaan menyadari Strengthen and increase the information system security
sumber risiko, konsekuensi, sources, consequences, likelihood, bahwa kegiatan strategis by increasing both the internal and external parties’
kemungkinan, peristiwa, skenario, events, scenarios, controls and their tersebut menghadirkan awareness through strong interrelationships between
peluang strategis yang human resources, business processes and technology
kontrol dan keefektifannya effectiveness signifikan sekaligus risiko • Penerapan business continuity management, termasuk
kompleks yang harus
c. Evaluasi – membandingkan hasil c. Evaluation – comparing the results of dikelola secara cermat untuk
dengan pengembangan model bisnis baru yang dapat
memitigasi dampak yang timbul dari ketidakpastian
analisis risiko dengan kriteria risiko the risk analysis with the established memastikan terciptanya nilai ekonomi global Implementation of business continuity
dan keberlanjutan jangka
dan peluang yang ditetapkan untuk risk and opportunity criteria to management, including new business model
panjang development that can mitigate the impact arising from
menentukan dimana tindakan determine where additional action is
global economic uncertainties
tambahan diperlukan (berdasarkan required (based on risk priority) Risk entails from the
Company’s business • Integrasi bisnis dengan grup perusahaan induk
prioritas risiko) development plans and Business integration with holding group companies
strategies including risks • Menilai kesesuaian dengan strategi Perusahaan, posisi
d. Penanganan – rencana untuk d. Treatment – a plan to manage risks associated with: pasar dalam tujuan jangka panjang
mengelola berbagai risiko dan and opportunities • The global macro Assess alignment with the Company's strategy, market
positioning and long-term objectives
peluang environment
• Industry sector or the • Mengevaluasi kesehatan posisi keuangan, akurasi
Company’s business field valuasi, struktur pendanaan dan potensi kewajiban
4. Memantau dan meninjau – 4. Monitor and review – embed a • Restructuring and Evaluate financial health, valuation accuracy, funding
diversification activities structure and potential liabilities
menyematkan proses peninjauan continuous review process that
• Threat from competition • Memastikan kepatuhan terhadap regulasi, kewajiban
berkelanjutan yang berkembang evolves in response to disruption and • Public policies kontraktual dan eksposur terhadap risiko hukum
sebagai respons terhadap gangguan new developments across the digital • Digitalization process Ensure regulatory compliance, contractual obligations
dan perkembangan baru di seluruh environment, legal and regulatory Specifically on Merger and exposure to legal risks
& Acquisition (M&A), the • Mengidentifikasi tantangan integrasi, kesesuaian
lingkungan digital, persyaratan hukum requirements Company recognizes budaya organisasi dan risiko kelangsungan bisnis
dan peraturan that the strategic activity Identifying integration challenges, cultural compatibility
presents significant strategic and business continuity risks
5. Pencatatan dan pelaporan - proses 5. Recording and reporting - the risk opportunities as well as
• Melakukan uji tuntas untuk mendeteksi praktik tidak etis,
complex risks that must be
manajemen risiko dan hasilnya harus management process and its outcomes isu reputasi dan celah dalam tata kelola
carefully managed to ensure
didokumentasikan dan dilaporkan should be documented and reported Conduct due diligence to detect unethical practices,
value creation and long-term
reputational concerns and governance gaps
melalui mekanisme yang sesuai through appropriate mechanisms sustainability
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Manajemen Risiko Sistem Manajemen Risiko
Risk Management System Risk Management System
Jenis Risiko Penjelasan Jenis Risiko Mitigasi Risiko Jenis Risiko Penjelasan Jenis Risiko Mitigasi Risiko
Type of Risk Explanation of Type of Risk Risk Mitigation Type of Risk Explanation of Type of Risk Risk Mitigation
Risiko Kredit Risiko yang berkaitan • Penyesuaian termin dan jangka waktu pembayaran Risiko Risk entails from the • Meningkatkan kompetensi pegawai melalui pelatihan
Credit Risks dengan potensi kerugian Adjustment in payment terms and period of payment Operasional following aspects: dan program sertifikasi baik secara internal maupun
yang terjadi dari suatu Operational • System eksternal. Memberikan pelatihan khusus kepada staf
• Peningkatan kebijakan dan prosedur penagihan
kegagalan pihak lain dalam Risks • Process mengenai kesadaran situasional, tanggap darurat dan
Improvement in collection policy and procedures
pemenuhan kewajiban • People sensitivitas budaya. Menyediakan akses terhadap
• Otomasi proses pemberian kredit/pinjaman/uang muka
kontraktual • Aspects of safety, dukungan medis dan akomodasi yang aman
dan proses penagihan
Risk entails from possible occupational health Employee competency improvement through internal
Automation of credit/loan or advance payment and
losses resulting from a and environmental and external training and certification programs. Provide
collections process
counterparty’s failure to preservation and specialized training for staff on situational awareness,
meet contractual obligations • Skema pembayaran piutang dengan ketentuan tambahan related with the public emergency response and cultural sensitivity. Provide
Receivables payment scheme with additional terms and health emergency of access to medical support and secure accommodations
conditions international concern
• Mengembangkan sistem digital untuk meningkatkan
• Mengamankan eksposur risiko dengan aset seperti kas, from WHO that cause
proses bisnis dan kinerja Perusahaan secara efektif dan
surat berharga, atau agunan lainnya yang dapat dilikuidasi operational disruptions in
efisien
jika terjadi gagal bayar the Company’s business
Development of digital systems to improve the
Secure risk exposures with assets-backed schemes operations area
Company’s processes and performance effectively and
such as cash, securities, or other collateral that can be • External events
efficiently
liquidated in case of default • High risk environment
• Dokumentasi yang kuat, keberlakuan hukum dan • Memastikan penerapan sistem manajemen berstandar
pemantauan secara berkala untuk memastikan langkah- internasional telah mampu meningkatkan efisiensi,
langkah pengurangan risiko tetap berlaku dan efektif produktivitas dan kepuasan pelanggan
Robust documentation, legal enforceability and Ensure implementation of international standard
continuous monitoring to ensure risk-reducing measures management to increase efficiency, productivity and
remain valid and effective client satisfaction
• Menerapkan rencana kelangsungan bisnis untuk
mengurangi dampak bencana dari kegiatan bisnis.
Risiko Risiko yang berkaitan • Memastikan bahwa seluruh tingkat atau peringkat risiko Menyusun dan memperbarui rencana tanggap darurat,
Operasional dengan beberapa aspek dapat diturunkan hingga mencapai tingkat yang dapat prosedur evakuasi dan strategi kelangsungan bisnis
Operational sebagai berikut: ditoleransi atau diterima melalui proses tinjauan dan yang disesuaikan dengan ancaman lokal. Menyusun
Risks • Sistem pemantauan rutin terhadap seluruh proyek rencana yang jelas dan dapat dijalankan untuk penarikan
• Proses Ensuring that all levels or ratings of risk can be reduced to a cepat atau penghentian operasi jika kondisi memburuk
• Personil / Sumber Daya tolerable or acceptable level through a process of regular melebihi ambang batas yang dapat diterima
Manusia review and monitoring of all projects Implementation of a business continuity plan to
• Aspek keselamatan reduce the impact of disasters on business activities.
• Mengembangkan program untuk menjaga hubungan baik
kerja, kesehatan dan Developing and regularly updating crisis response
dengan stakeholders, masyarakat di wilayah operasional
pelestarian lingkungan, plans, evacuation procedures and business continuity
Perusahaan dan pihak-pihak lain yang terkait dengan
serta sehubungan dengan strategies tailored to local threats. Maintain a clear and
aktivitas Perusahaan
paparan risiko dari executable plan for rapid withdrawal or suspension of
Develop programs to maintain good relations with
penyebaran virus dengan operations if conditions deteriorate beyond acceptable
stakeholders, communities surrounding the Company’s
status darurat kesehatan thresholds
operational areas and other parties related to the
global dari WHO, sehingga Company’s activities • Melakukan analisis risiko geopolitik, keamanan dan
dapat menimbulkan sosial-ekonomi secara menyeluruh sebelum memulai
gangguan operasional atau melanjutkan operasi di wilayah yang berisiko tinggi
pada area operasi bisnis Conduct a thorough risk assesment on geopolitical,
Perusahaan security and socio-economic risks before initiating or
• Kejadian eksternal continuing operations in high-risk areas
• Wilayah yang berisiko
tinggi • Menerapkan langkah-langkah keamanan fisik dan
digital yang ketat, termasuk fasilitas yang aman, sistem
pengawasan, pengendalian keamanan siber dan
kemitraan lokal yang telah diverifikasi
Implementing strict physical and digital security
measures, including secure facilities, surveillance
systems, cybersecurity controls and verified local
partnerships
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Manajemen Risiko Sistem Manajemen Risiko
Risk Management System Risk Management System
Jenis Risiko Penjelasan Jenis Risiko Mitigasi Risiko Jenis Risiko Penjelasan Jenis Risiko Mitigasi Risiko
Type of Risk Explanation of Type of Risk Risk Mitigation Type of Risk Explanation of Type of Risk Risk Mitigation
• Memastikan kepatuhan penuh terhadap hukum Risiko ESG • Penerapan kebijakan dan prosedur K3L Perusahaan,
internasional, sanksi dan regulasi lokal dengan melibatkan (Environmental, termasuk kajian menyeluruh terhadap dampak lingkungan,
penasihat hukum yang memahami lanskap hukum wilayah Social & penggunaan sumber daya dan protokol darurat lingkungan
tersebut Governance) sebelum memulai kegiatan operasional guna memahami
Environmental,
Ensure full compliance with international laws, sanctions and dan meminimalkan kerusakan ekologis
Social &
local regulations by engaging legal advisors with expertise in Implementation of the Company’s SHE policies and
Governance
the region’s legal landscape (ESG) Risks procedures, including comprehensive assessments of
environmental impacts, resource usage and environmental
• Mengamankan cakupan asuransi yang sesuai untuk risiko
emergency protocols prior to commencing operational
politik, terorisme, penculikan dan tebusan, serta kehilangan
activities in order to understand and minimize ecological
aset
damages
Secure appropriate insurance coverage for political,
terrorism, kidnapping and ransom, as well as asset loss • Perumusan dan pelaksanaan program pengembangan
masyarakat di sekitar wilayah operasional Perusahaan yang
mencakup keterlibatan komunitas, serta keselamatan dan
kesejahteraan karyawan
Risiko Risiko yang • Proyeksi / peramalan arus kas Initiation and Implementation of community development
Likuiditas berkaitan dengan Cash flow projection / forecasting programs around Company operational areas which covers
Liquidity ketidakmampuan untuk community engagement, as well as employee safety and
• Memantau dan mengoptimalkan modal kerja
Risks memenuhi kewajiban Monitor and optimize working capital welfare
keuangan dengan
• Mengelola fasilitas kredit yang tersedia • Penerapan pengendalian internal yang meliputi pembaharuan
tepat waktu tanpa
Manage existing credit facilities pada SOP dan instruksi kerja dengan menambahkan aspek
menimbulkan kerugian
signifikan • Memaksimalkan penggunaan indikator keuangan seperti Sistem Manajemen Anti Penyuapan, pengembangan dan
current ratio, quick ratio dan Liquidity Coverage Ratio (LCR) pelaksanaan sistem pelaporan pelanggaran, penerapan
Risk associated with
untuk menilai kemampuan dan posisi likuiditas keuangan pendaftaran untuk gift & entertainment, kebijakan untuk
the potential inability
secara berkala pemberian sponsor dan donasi, pelaksanaan uji kelayakan
to meet financial
Maximize the use of financial indicators such as current ratio, (bagi mitra lokal, pemasok dan kontraktor untuk memastikan
obligations on time
quick ratio and Liquidity Coverage Ratio (LCR) to periodically kepatuhan terhadap etika dan hukum) , verifikasi, rekonsiliasi
without incurring
assess financial capability and liquidity position serta pemisahan tugas dan tanggung jawab dan memperkuat
significant losses
peran unit Business Ethics and Integrity
• Meninjau dan memantau ketentuan obligasi untuk
Implementation of internal controls which includes refinement
memastikan kepatuhan dan mendeteksi tanda-tanda awal
of all SOPs and work instructions by adding Anti-Bribery
tekanan keuangan. Memastikan seluruh investasi obligasi
Management System aspects, develop and implement the
mematuhi hukum, regulasi dan kebijakan internal yang
Whistleblowing System, implement registration for gifts
berlaku
and entertainment, policies for sponsorship and donations,
Review and monitor bond covenants to ensure compliance
implementing due diligence (for local partners, suppliers
and detect early warning signs of financial distress.
and contractors to ensure ethical and legal compliance),
Ensuring all bond investments comply with applicable laws,
verification, reconciliation and segregation of duties and
regulations and internal investment policies
responsibilities and strengthening the role of the Business
Ethics and Integrity unit
• Pelaksanaan proses perizinan, lisensi dan lainnya yang
Risiko ESG Risiko yang berkaitan • Membangun struktur tata kelola baru dengan membentuk
sejalan dengan program pemerintah melalui sistem
(Environmental, dengan ESG, termasuk Komite Keberlanjutan, serta unit ESG dalam penerapan
Social & Online Single Submission (OSS)
perubahan iklim, strategi dan kepatuhan terhadap ESG; memastikan
Governance) Implementation of licensing, permits and other processes
kepatuhan dan keselarasan dengan Kebijakan Keberlanjutan Petrosea;
Environmental, in alignment with government programs through the Online
keberagaman memantau, meninjau dan mengevaluasi kinerja, inisiatif
Social & Single Submission (OSS) system
ESG-related risks, dan rencana terkait ESG; serta memberikan rekomendasi
Governance
(ESG) Risks including climate mengenai aspek ESG
change, compliance and Establish a new governance structure by forming a
diversity Sustainability Committee and ESG unit in the implementation
of ESG strategy and compliance; ensure alignment with
Petrosea’s Sustainability Policy; monitor, review and evaluate
ESG-related performance, initiatives and plans; and provide
recommendations on ESG aspects
478 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 479
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Manajemen Risiko Sistem Manajemen Risiko
Risk Management System Risk Management System
TINJAUAN ATAS EFEKTIVITAS SISTEM RISK MANAGEMENT SYSTEM
Jenis Risiko Penjelasan Jenis Risiko Mitigasi Risiko
Type of Risk Explanation of Type of Risk Risk Mitigation
MANAJEMEN RISIKO EFFECTIVENESS REVIEW
Perusahaan melakukan tinjauan atas The Company conducts periodic
Risiko ESG • Memantau dan mematuhi hukum internasional, sanksi efektivitas Sistem Manajemen Risiko reviews on the effectiveness of its Risk
(Environmental, dan regulasi lokal, termasuk pada yurisdiksi dengan tata
secara berkala. Evaluasi dilakukan secara Management System. The evaluation
Social & kelola yang tidak stabil
Governance) Monitoring and complying with international laws, independen dan komprehensif melalui is conducted independently and
Environmental, sanctions and local regulations, including in jurisdictions
Social & with unstable governance
proses Audit Internal dan Audit Eksternal comprehensively through internal and
Governance
• Menjaga dokumentasi dan pelaporan ESG yang jelas
dan mencakup aspek Sistem Manajemen external audits and includes aspects of the
(ESG) Risks
kepada pemangku kepentingan dan regulator Mutu ISO 9001, Sistem Manajemen ISO 9001 Quality Management System,
Maintaining clear ESG documentation and reporting to
Lingkungan ISO 14001, Sistem Manajemen ISO 14001 Environment Management
stakeholders and regulators
Kesehatan dan Keselamatan Kerja ISO System, ISO 45001 Work Health and
• Penilaian terhadap potensi dampak lingkungan yang
terkait dengan udara, air, tanah, keanekaragaman 45001, Sistem Manajemen Anti Penyuapan Safety Management System, ISO 37001
hayati dan emisi gas rumah kaca. Penyusunan rencana ISO 37001 serta Sistem Manajemen Aset Anti-Bribery Management System, as well
tindakan yang direkomendasikan, yang disebut sebagai
Rencana Pengelolaan Lingkungan (Environmental ISO 55001. Hasil peninjauan disampaikan as ISO 55001 Asset Management System.
Management Plan/EMP), untuk mengurangi paparan
secara tahunan kepada Komite Audit, Results of the reviews are reported
yang teridentifikasi. Integrasi langkah-langkah mitigasi
ke dalam perencanaan dan pelaksanaan proyek guna Risk & Compliance, yang kemudian annually to the Audit, Risk & Compliance
memastikan kepatuhan terhadap peraturan lingkungan
menyampaikan hasil evaluasinya kepada Committee who will submit their evaluation
yang berlaku dan standar internasional
Assessment of potential environmental impacts related Dewan Komisaris. to the Board of Commissioners.
to air, water, soil, biodiversity and greenhouse gas
emissions. Development of a recommended action
plan, referred to as the Environmental Management Plan
(EMP), to mitigate identified exposures. Integration of PERNYATAAN DIREKSI DAN/ATAU DEWAN STATEMENT OF THE BOARD OF
mitigation measures into project planning and execution
KOMISARIS ATAU KOMITE AUDIT ATAS DIRECTORS AND/OR BOARD OF
to ensure compliance with applicable environmental
regulations and international standards SISTEM MANAJEMEN RISIKO COMMISSIONERS OR AUDIT COMMITTEE
Berdasarkan telaah Komite Audit, Risk & Based on the review of the Audit, Risk
Compliance yang telah disampaikan & Compliance Committee which was
kepada Dewan Komisaris pada tanggal submitted to the Board of Commissioners
25 Februari 2026, kami menyatakan on 25 February 2026, we hereby declare
Sistem Manajemen Risiko Perusahaan that the Company’s Risk Management
telah berjalan efektif dan mencukupi System has been effective and sufficient
kebutuhan Perusahaan selama tahun 2025, for the Company’s requirements
serta tidak ada defisiensi signifikan yang throughout 2025, with no significant
teridentifikasi. Dewan Komisaris akan deficiency having been identified. The
terus memantau perkembangan Sistem Board of Commissioners will continue
Manajemen Risiko Perusahaan melalui to monitor the development of the
telaah Komite Audit, Risk & Compliance. Company’s Risk Management System
through a review by the Audit, Risk &
Compliance Committee.
480 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 481
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Kode Etik
Kode Etik
Code of Conduct
Code of Conduct
GAMBARAN UMUM KODE ETIK DI GENERAL OVERVIEW OF CODE OF POKOK-POKOK KODE ETIK CODE OF CONDUCT PRINCIPLES
PETROSEA CONDUCT AT PETROSEA
Kode Etik Perusahaan berisikan hal-hal The Company’s Code of Conduct contains
Petrosea menempatkan prinsip etika Petrosea upholds ethical principles as a sebagai berikut: the following aspects:
sebagai fondasi utama dalam membangun fundamental foundation for creating a 1. Panduan berperilaku 1. Code of concuct
lingkungan kerja yang profesional, professional, transparent and accountable 2. Tanggung jawab kepada para 2. Responsibility to Stakeholders
transparan dan bertanggung jawab. working environment. Every individual pemangku kepentingan
Seluruh insan Perusahaan dituntut untuk within the Company is expected to act 3. Alkohol dan narkoba 3. Alcohol and drugs
menjunjung tinggi standar moral dan in accordance with corporate values, 4. Kerahasiaan dan kekayaan intelektual 4. Confidentiality and intellectual
perilaku yang konsisten dengan nilai-nilai maintaining the highest moral and property
korporasi dalam setiap pengambilan behavioral standards in all decisions and 5. Perangkat penunjang pekerjaan 5. Work supporting devices (company &
keputusan dan aktivitas bisnis. business activities. (kantor & pribadi) dan legalitas personal) and related software legality
perangkat lunak terkait
Penerapan prinsip etika ini menjadi The application of ethical principles 6. Pemakaian sumber daya Perusahaan 6. Use of Company resources
instrumen penting dalam memperkuat serves as a key pillar in strengthening 7. Penggunaan media sosial 7. Social media usage
tata kelola yang baik, memastikan good corporate governance, ensuring 8. Benturan kepentingan 8. Conflict of Interest
setiap tindakan sejalan dengan prinsip that every action aligns with transparency, 9. Integritas karyawan 9. Employee integrity
transparansi, akuntabilitas dan keadilan. accountability and fairness. All Petrosea 10. Kepatuhan terhadap undang-undang 10. Compliance with laws
Setiap individu di lingkungan Petrosea personnel are expected to conduct 11. Kepatuhan terhadap kebijakan dan 11. Compliance with Petrosea’s policies
diharapkan bertindak dengan jujur, objektif themselves with honesty, objectivity prosedur Petrosea and procedures
dan menghormati kepentingan bersama, and respect for shared interests—both 12. Kesehatan dan keselamatan 12. Health and safety
baik dalam hubungan internal antar in internal collaboration and in external 13. Lingkungan 13. Environment
karyawan maupun dengan pihak eksternal. engagements. 14. Diskriminasi yang bertentangan 14. Unlawful discrimination
dengan undang-undang
Seluruh karyawan berperan aktif dalam Employees are also required to take an 15. Praktik-praktik kekaryawanan 15. Employment practices
menegakkan nilai-nilai etika tersebut, active role in maintaining these ethical 16. Peluang kerja yang sama 16. Equal employment opportunity
termasuk kewajiban untuk melaporkan standards, including the responsibility 17. Adat istiadat dan tradisi 17. Customs and traditions
setiap potensi pelanggaran atau situasi of reporting any potential violation or 18. Sistem Manajemen Anti Penyuapan 18. Anti-Bribery Management System
yang dapat mengancam reputasi, situation that may threaten the Company’s (SMAP) (ABMS)
stabilitas keuangan atau kepercayaan reputation, financial stability or public 19. Disiplin keuangan 19. Financial disciplines
publik terhadap Perusahaan. Prinsip ini trust. These principles apply not only 20. Hadiah dan jamuan 20. Gift and entertainment
tidak hanya berlaku bagi karyawan, tetapi to employees but also to the Board of 21. Penyandangan dana dan donasi 21. Sponsorship and donation
juga mencakup Direksi, komisaris, mitra Directors, the Board of Commissioners, 22. Pekerjaan di luar perusahaan 22. Outside employment
kerja serta seluruh pihak yang terlibat business partners and all parties involved in 23. Urusan pribadi 23. Personal matters
dalam rantai bisnis Petrosea. Petrosea’s value chain. 24. Perdagangan saham dan informasi dari 24. Stocks and insider trading
orang dalam
Dengan komitmen yang konsisten di Through consistent commitment across all 25. Perilaku komersil 25. Commercial Conduct
seluruh tingkatan organisasi, penerapan organizational levels, ethical conduct has 26. Pelaporan Whistleblowing 26. Reporting concern-whistleblowing
etika bisnis menjadi bagian dari karakter become part of the Company’s identity, 27. Konsekuensi terhadap ketidakpatuhan 27. Consequences of non-compliance
Perusahaan yang terwujud dalam budaya embedded in daily operations, supporting
kerja sehari-hari mendorong terciptanya effective governance and reinforcing
tata kelola yang efektif dan memperkuat Petrosea’s reputation as a trusted and
reputasi Petrosea sebagai mitra yang responsible business partner.
terpercaya dan berintegritas tinggi.
482 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 483
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Kode Etik Kode Etik
Code of Conduct Code of Conduct
PENEGAKAN & SOSIALISASI KODE ETIK ENFORCEMENT & SOCIALIZATION OF Melalui sistem manajemen berbasis digital, Through the digital management system,
CODE OF CONDUCT yaitu Petrosea Management System, namely Petrosea Management System,
seluruh karyawan dapat mengakses employees are allow to access ethical
Sebagai bagian dari komitmen strategis As part of its strategic commitment to
panduan etika secara fleksibel, serta guidelines flexibly, while reinforcing the
Perusahaan untuk mewujudkan visi dan realizing the Company’s long-term vision
memperkuat pemahaman dan penerapan understanding and application of moral
misi jangka panjang, penegakan Kode and mission, the enforcement of the Code
nilai-nilai moral dalam setiap tindakan principles in everyday work.
Etik ditempatkan sebagai fondasi moral of Conduct is established as a foundation
kerja.
dan integritas dalam seluruh aktivitas of moral integrity across all operational
operasional. Perusahaan menekankan activities. The company emphasizes that
SANKSI ATAS PELANGGARAN KODE ETIK SANCTIONS FOR CODE OF CONDUCT
bahwa nilai-nilai etika bukan sekadar ethical principles are not merely formal
VIOLATIONS
pedoman formal, tetapi merupakan prinsip guidelines but core values that must be
yang harus terinternalisasi dan tercermin internalized and reflected in every decision Perusahaan menegaskan bahwa The Company reaffirms that compliance
dalam setiap keputusan dan interaksi, baik and interaction, both internally and kepatuhan terhadap Kode Etik adalah to the Code of Conduct is a fundamental
internal maupun eksternal. externally. prasyarat fundamental untuk menjaga prerequisite for upholding the morality,
moralitas, integritas dan reputasi integrity and reputation of the
Sepanjang tahun 2025, Perusahaan Throughout 2025, the Company organisasi. Pelanggaran terhadap organization. Any breach of behavioral
secara konsisten melaksanakan consistently implemented ongoing pedoman berperilaku akan dikenai guidelines is subject to proportional
sosialisasi dan komunikasi internal yang internal socialization and communication sanksi yang proporsional, dengan sanctions, aimed at safeguarding the
berkesinambungan, guna memastikan initiatives to ensure that all employees tujuan melindungi reputasi Perusahaan, Company’s reputation, fostering a
setiap karyawan memahami dan dapat fully understand and able to internalize the menciptakan lingkungan kerja yang harmonious work environment and
menginternalisasikan nilai-nilai moral dan principles of morality and integrity that harmonis, serta memastikan kepatuhan ensuring compliance with prevailing
integritas yang menjadi dasar budaya kerja underpin the Company’s work culture. terhadap regulasi yang berlaku. regulations.
Perusahaan. Penegakan disiplin dilakukan Discipline is enforced through objective,
melalui mekanisme yang objektif, adil fair and professional mechanisms, ensuring Sepanjang 2025, 11 kasus pelanggaran Throughout 2025, 11 cases of Code of
dan profesional, sehingga setiap potensi that any potential violations are addressed Kode Etik telah ditangani dengan Conduct violations were addressed
pelanggaran ditangani secara transparan transparently and appropriately. prinsip keadilan dan profesionalisme, with fairness and professionalism,
dan tepat. mencerminkan konsistensi Perusahaan reflecting the Company’s consistency in
dalam menegakkan standar etika tertinggi upholding the highest ethical standards
Panduan berperilaku Perusahaan telah The code of conduct has become a dan membangun lingkungan kerja yang and maintaining a safe, respectful and
menjadi budaya yang menyatu dengan culture integrated with the Company’s aman, harmonis dan selaras dengan nilai- integrity-driven workplace aligned with the
strategi Perusahaan, sejalan dengan visi strategy, in alignment with the Company’s nilai moral dan integritas Perusahaan. Company’s core values.
Perusahaan untuk menjadi organisasi vision to be an organization characterized
yang berintegritas tinggi, profesional by high integrity, professionalism and Dengan langkah-langkah ini, Perusahaan Through these measures, the Company
dan bertanggung jawab, serta misi accountability and its mission to deliver menegaskan bahwa integritas, moralitas reaffirms that integrity, morality and
Perusahaan dalam menghadirkan kinerja sustainable performance while fostering dan etika bisnis adalah pilar utama dari business ethics are the cornerstone of all
yang berkelanjutan dan membangun trust among all stakeholders. seluruh strategi, keputusan dan tindakan, strategies, decisions and actions forming
kepercayaan bagi seluruh pemangku sekaligus menjadi dasar kepercayaan the foundation of long-term trust among
kepentingan. jangka panjang bagi para stakeholder dan stakeholders and shareholders.
pemegang saham.
484 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 485
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Manajemen Antikorupsi
Sistem Manajemen Antikorupsi
Anti-corruption management system
Anti-Corruption Management System
perjanjian kerjasama yang mencantumkan agreements that include the obligation
kewajiban untuk mematuhi prinsip anti to comply with anti-bribery principles,
penyuapan, uji tuntas mitra bisnis dan business partner and supplier due
pemasok dan deklarasi integritas tahunan diligence and annual integrity declarations
sebagai bentuk pengawasan Perusahaan as part of the Company’s oversight of all its
terhadap seluruh mitra bisnis dan business partners and suppliers.
pemasok.
Seluruh upaya ini dilaksanakan dengan All these initiatives are implemented with
tujuan untuk menciptakan budaya the aim of creating a corporate culture
Perusahaan yang transparan, akuntabel that is transparent, accountable and free
dan bebas dari praktik korupsi, serta from corrupt practices, as well as ensuring
memastikan kepatuhan terhadap regulasi compliance with applicable regulations.
yang berlaku.
Sistem Manajemen Anti Penyuapan kami Our Anti-Bribery Management System
terus diperbarui dan ditingkatkan untuk is continuously updated and improved
menghadapi tantangan yang berkembang, to meet evolving challenges, in order to
guna menjaga reputasi Perusahaan dan maintain the Company’s reputation and
kepercayaan publik. Hal ini dibuktikan public trust. This is proven by the ISO
dengan sertifikasi ISO 37001:2016 yang 37001:2016 certification that the Company
telah dimiliki oleh Perusahaan sejak bulan has held since December 2019.
Desember 2019.
KEBIJAKAN SISTEM MANAJEMEN ANTI-CORRUPTION MANAGEMENT PROGRAM & PROSEDUR SISTEM ANTI-CORRUPTION MANAGEMENT
ANTIKORUPSI DI PETROSEA SYSTEM POLICY AT PETROSEA MANAJEMEN ANTIKORUPSI SYSTEM PROGRAM & PROCEDURE
Perusahaan telah mengimplementasikan The Company has implemented a Perusahaan telah mengimplementasikan The Company has implemented a
sistem manajemen anti penyuapan comprehensive anti-bribery management program manajemen anti penyuapan comprehensive anti-bribery management
yang komprehensif untuk mencegah, system to prevent, detect and address yang menyeluruh untuk mencegah dan program to prevent and address bribery
mendeteksi dan menangani potensi potential acts of bribery and corruption mengatasi praktik penyuapan di seluruh practices across all business operations.
tindakan penyuapan dan korupsi di seluruh across all operational lines. This system operasi bisnis. Program pengendalian The anti-bribery control program is
lini operasional. Sistem ini mencakup includes anti-bribery policies and anti penyuapan didukung oleh prosedur supported by related procedures that
kebijakan dan prosedur terkait anti procedures, supported by periodic terkait yang menjadi dasar tata kelola serve as the foundation for governance
penyuapan, yang didukung oleh peranan oversight from the governing body and pelaksanaan dalam area pengendalian implementation in key control areas, such
pengawasan berkala oleh dewan pengarah top management, regular training for utama, seperti Gift & Entertainment, as Gift & Entertainment, Sponsorship
dan manajemen puncak, pelatihan all employees, as well as robust internal Sponsorship & Donation, manajemen & Donation, conflict of interest
rutin untuk seluruh karyawan, serta controls. benturan kepentingan, uji tuntas karyawan management, employee and third-
pengendalian internal yang ketat. dan pihak ketiga, sistem pelaporan party due diligence, whistleblowing
pelanggaran, investigasi berbasis fakta, management system, fact-finding
manajemen risiko, pelatihan dan sosialisasi investigation, risk management, anti-
Kami juga memastikan bahwa setiap pihak We also ensure that all parties associated
program anti penyuapan serta Audit bribery training and awareness programs,
yang berhubungan dengan Perusahaan, with the Company, including business
Internal. as well as Internal Audit.
termasuk mitra bisnis dan pemasok partners and suppliers, adhere to the
mematuhi standar yang sama melalui same standards through cooperation
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Manajemen Antikorupsi Sistem Manajemen Antikorupsi
Anti-corruption management system Anti-corruption management system
Mekanisme Pelaporan Gift & Entertainment (G&E)
Program ini didukung oleh sosialisasi rutin This program is reinforced by regular Gift & Entertainment (G&E) Reporting Mechanism
yang ditujukan untuk seluruh karyawan, socialization and awareness sessions
yang bertujuan untuk meningkatkan for all employees, aimed at enchancing
kesadaran dan pemahaman tentang risiko understanding of bribery risks and
Pemberian / Giving
penyuapan serta cara-cara mencegahnya preventive measures across all aspects of
dalam setiap aspek pekerjaan, termasuk work, including the changes in business
dinamika perubahan bisnis, pembaruan dynamics, updates in the anti-bribery
Karyawan/
dalam lanskap anti penyuapan dan upaya landscape and the Company’s internal Departemen/Jajaran
Dept. Head of People
Operation Excellence / Div. Head of People Human Capital &
Direksi Business
PIC on Behalf of Operation Excellence General Services
pengendalian internal Perusahaan dalam control efforts in addressing bribery risks. Employee/
Department/Board
Dept. Head of People Operation and Human Capital (HCGS) Director
Ethics & Integrity
Excellence (HO) / HC Manager (Site)
menyikapi risiko penyuapan.
of Directors
Perusahaan juga memperkuat mekanisme The Company has also strengthened
pengawasan internal yang efektif untuk effective internal control mechanisms Mengajukan/
melaporkan Gift
memonitor kepatuhan terhadap kebijakan to monitor compliance with the anti-
& Entertainment
(G&E) kepada
pihak luar dan
anti penyuapan dan memastikan adanya bribery policy and ensure prompt action mendaftarkan ke
dalam formulir G&E,
tindakan yang cepat terhadap potensi against potential violations. Socialization termasuk melakukan
pengecekan awal
pelanggaran. Sosialisasi terkait kebijakan of this policy is conducted continuously
terhadap kelayakan
Submit/report Gifts
Menyetujui/ Menyetujui/
ini dilakukan secara berkesinambungan through various communication channels, & Entertainment
(G&E) offered to
Menyetujui/menolak G&E
dan menandatangani
menolak G&E dan menolak G&E dan
external parties and menandatangani menandatangani
melalui berbagai saluran komunikasi, including regular meetings and internal records them in the
formulir
Approve/decline the
formulir formulir
G&E form, including Approve/decline the Approve/decline the
termasuk rapat rutin dan materi internal materials, to ensure that all parties, both performing an initial
eligibility check
received G&E and sign
the form
received G&E and received G&E and
sign the form sign the form
untuk memastikan bahwa semua pihak, employees and business partners, have a
baik karyawan maupun mitra bisnis, clear understanding of the standards and
Disetujui / Approved
memiliki pemahaman yang jelas mengenai procedures that must be followed. Permohonan
standar dan prosedur yang harus dipatuhi. pemberian G&E
yang ditolak tidak
dapat diproses lebih
Program ini dirancang untuk menciptakan This program is designed to create a lanjut
Declined G&E
lingkungan bisnis yang transparan dan transparent business environment that
Ditolak / Declined Ditolak / Declined Ditolak / Declined
request cannot be
further processed
bebas dari praktik penyuapan, serta is free from bribery and supports the
mendukung Perusahaan dalam menjaga Company in maintaining its integrity and
integritas dan reputasi di mata publik dan reputation in the eyes of the public and
Melakukan
pemangku kepentingan. stakeholders. rekomendasi tindak
Menginformasikan
persetujuan pemberian
lanjut yang disetujui
G&E kepada karyawan/
(memproses/
departemen/jajaran Direksi
memberikan G&E
Inform the result of G&E
Pengawasan dilakukan oleh Unit Business Supervision is carried out by the Business kepada pihak luar)
Carry out approved
approval to the employee/
department/Board of
Ethics & Integrity (BEI) yang bekerja secara Ethics & Integrity (BEI) Unit which works follow-up
recommendation
Directors
(process/deliver
independen dan bertanggung jawab independently and is responsible to the G&E) to external
parties
kepada Presiden Direktur. President Director.
Membuat rekapitulasi Melakukan aktivitas
& evaluasi proses pengawasan secara
pemberian G&E
Perusahaan juga memiliki mekanisme The Company also has a structured Create summary &
berkala terhadap
transaksi G&E
yang terstruktur dalam menangani
evaluation of G&E
mechanism for managing and monitoring giving process
Conduct periodic
monitoring activities
on G&E transactions
pelaporan dan pengawasan transaksi Gift & Entertainment and Sponsorship &
Gift & Entertainment dan Sponsorship & Donation transactions.
Donation.
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Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Manajemen Antikorupsi Sistem Manajemen Antikorupsi
Anti-corruption management system Anti-corruption management system
Mekanisme Pemberian Sponsorship & Donation
Penerimaan / Receiving Sponsorship & Donation Mechanism
Karyawan/ Budget Owner
Dept. Head of People Receptionist, Secretary, Human Capital &
Departemen/Jajaran (Department Head of Dept. Head of People Business
Operation Excellence / PIC Human Capital & Business or Project Secretary / Site General Services
Direksi Div. Head of People Business Line (HO) / Head Operation Excellence Ethics & Integrity
on Behalf of Dept. Head of General Services Ethics & Admin / Employee (HCGS) Director
Employee/ Operation Excellence of Project (Site))
People Operation Excellence (HCGS) Director Integrity
Department/Board
(HO) / HC Manager (Site)
of Directors
Meninjau ketersediaan Melakukan review dan Memberikan
Menerima proposal
anggaran dan melakukan verifikasi terkait pengajuan persetujuan
S&D yang dikirim
verifikasi kesesuaian proposal S&D (jenis atau penolakan
oleh pihak luar
permohonan S&D kegiatan, legalitas, berdasarkan review
Menerima Gift & Receive S&D lokasi, dst)
Entertainment (G&E) dengan kategori S&D dan pengecekan
proposals submitted
dari pihak luar yang Review the availability of Conduct a review and yang telah dilakukan
by external parties
ditunjuk untuk karyawan/ budget and verify that the verification of the sebelumnya
departemen/jajaran S&D request aligns with submitted S&D proposals Approve or reject
Direksi the permitted categories (activities, legal status, based on previous
location, etc) review and checking
Receiving Gift &
Entertainment (G&E)
from external parties that
adressed to employee/
department/Board of
Directors (BoD)
Melakukan registrasi dan
mengkompilasi seluruh
proposal pengajuan S&D,
termasuk memastikan
kesesuaian permohonan
S&D dengan kategori S&D
yang diperbolehkan untuk
Menyerahkan G&E diberikan
Menyetujui/menolak
yang diterima kepada
G&E dengan
Dept. Head of People Menerima dan mendaftarkan Register and compile all
menandatangani Ditolak / Declined Ditolak / Declined Ditolak / Declined Disetujui / Approved
Operation Excellence/ setiap G&E yang ditujukan incoming S&D proposals,
formulir G&E (apabila
Pihak yang Ditunjuk untuk Direksi, karyawan including ensuring that
G&E merupakan
Mewakili (HO) atau dan/atau departemen serta the S&D request aligns
undangan factory
Dept Head of HC (Site) memberikan persetujuan awal with the permitted S&D
visit, memerlukan
dan mendaftarkannya untuk pelaporan penerimaan categories
persetujuan dari
melalui formulir G&E, G&E yang diterima langsung
Business Line Director)
termasuk melakukan oleh karyawan, termasuk
pengecekan awal melakukan pengecekan awal Approve/decline
terhadap kelayakan terhadap kelayakan the received G&E by
Menyetujui/menolak G&E signing the G&E form
Submit the received Receive and register
dengan menandatangani (if G&E is in the form
G&E to Dept. Head every G&E addressed to Permohonan pemberian
formulir G&E of invitation to factory
of People Operation BoD, employees, and/ S&D yang ditolak tidak
visit, it shall require
Excellence/PIC on or departments, as well Approve/decline the dapat diproses lebih lanjut
approval from Business
Behalf of Dept. Head as provide initial approval received G&E by signing Line Director)
of People Operation for reporting the receipt the G&E form Declined S&D request
Excellence (HO) or of G&E received directly cannot be further
Dept Head of HC (Site) by employees, including processed
and register it to the performing an initial eligibility
G&E form , including check
performing an initial
eligibility check
Melakukan rekomendasi Menginformasikan
tindak lanjut yang disetujui persetujuan/penolakan
(memproses/memberikan S&D kepada karyawan/
Ditolak / Declined Ditolak / Declined Ditolak / Declined S&D) kepada pihak departemen/jajaran
Mengembalikan G&E
eksternal Direksi
yang tidak disetujui
kepada pihak pengirim Carry out approved Inform the result of
Disetujui / Approved folow-up recommendation S&D approval to the
Return G&E that has
(process/deliver S&D) to employee/department/
been declined to the
external parties Board of Directors
sender
Menginformasikan
persetujuan penerimaan
G&E kepada karyawan/
departemen/jajaran Direksi
Melakukan aktivitas
Inform the result of G&E pengawasan secara
approval to the employee/ Memantau aktivitas Membuat rekapitulasi & berkala terhadap
Melakukan paska kegiatan evaluasi proses S&D
department/BoD transaksi S&D
rekomendasi tindak
lanjut yang disetujui Melakukan Monitoring post Create summary & Conduct periodic
(didonasikan kembali/ aktivitas activities evaluation of S&D process monitoring activities
digunakan untuk pengawasan on S&D transactions
kegiatan operasional secara berkala
perusahaan/ terhadap
dikonsumsi secara transaksi G&E
pribadi)
Conduct
Carry out approved periodic
Membuat rekapitulasi
follow-up monitoring
& evaluasi proses
recommendation (to activities
penerimaan G&E
be donated/used for on G&E
company operational Create summary & transactions
activites/for personal evaluation of G&E
consumption) acceptance process
490 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 491
Page 247
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Manajemen Antikorupsi
Anti-corruption management system
PELATIHAN & SOSIALISASI SISTEM TRAINING & SOCIALIZATION FOR
MANAJEMEN ANTIKORUPSI TAHUN 2025 ANTI-CORRUPTION MANAGEMENT
SYSTEM IN 2025
• Peluncuran pembaharuan Surat • Launched the renewal of Annual
Pernyataan Karyawan Tahunan bekerja Employee Statement Letter in
sama dengan Departemen Human collaboration with the Human Capital
Capital Department
• Refreshment training perihal Sistem • Anti-Bribery Management System
Manajemen Anti Penyuapan (SMAP) (ABMS) refreshment training to
kepada Business Lines/Functions Business Lines/Functions
• Pembelajaran tahunan mandiri berbasis • Annual anti-fraud self e-learning,
internet terkait topik-topik anti-fraud, including topics related to anti-
termasuk materi tentang antikorupsi corruption and ABMS
dan SMAP
• Sosialisasi SMAP kepada pemasok • ABMS socialization to suppliers
melalui penyampaian flyer via email through flyer distribution via email and
serta kegiatan sosialisasi yang socialization sessions held at the head
diselenggarakan di kantor pusat office
• Sosialisasi mengenai kesadaran atas • Promoting awareness of anti-fraud and
topik-topik terkait anti-fraud dan anti-corruption topics to all employees
antikorupsi kepada seluruh karyawan by sending monthly flyers via email
melalui penyampaian flyer via email (ethics series)
secara bulanan (ethics series)
• Publikasi handbook Anti-Bribery • Publication of the Anti-Bribery
dan Anti-Corruption kepada Direksi, and Anti-Corruption handbook to
Dewan Komisaris dan Komite Audit, the Board of Directors, Board of
Risk & Compliance Commissioners and the Audit, Risk &
Compliance Committee
• Publikasi Fraud Incident Report via • Periodic publication of Fraud Incident
email secara berkala sebagai sarana Reports via email as a learning tool for
pembelajaran bagi seluruh karyawan all Petrosea employees, highlighting
Petrosea atas kasus pelanggaran- ethical violation cases, schemes,
pelanggaran etika yang terjadi, skema, sanctions and necessary internal
sanksi dan mitigasi pengendalian control mitigations
internal yang diperlukan
492 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 493
Page 248
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Manajemen Antikorupsi Sistem Pelaporan Pelanggaran
Anti-corruption management system Whistleblowing System
TINJAUAN ATAS EFEKTIVITAS SISTEM REVIEW OF EFFECTIVENESS OF Perusahaan melindungi seluruh pelapor, The Company protects all whistleblowers,
MANAJEMEN ANTIKORUPSI ANTI-CORRUPTION MANAGEMENT terlepas pelapor merupakan karyawan, regardless of their status as employees,
SYSTEM pemasok atau pihak eksternal. vendors or external parties.
Perusahaan melakukan peninjauan secara The Company conducts periodic reviews
berkala terhadap efektivitas sistem on the effectiveness of the anti-bribery
manajemen anti penyuapan. Evaluasi management system. The evaluation is
dilakukan secara mandiri dan komprehensif conducted independently and Sistem Manajemen Pelaporan Pelanggaran Petrosea
melalui internal dan eksternal audit. Hasil comprehensively through internal and Petrosea Whistleblowing Management System
audit dikomunikasikan dan dibahas melalui external audit. The audit results are
rapat triwulanan dengan Komite Audit, Risk communicated and discussed through
& Compliance selaku governing body. quarterly meetings with the Audit, Risk &
Leadership
Compliance Committee as the governing WBS Management Function ARC Council BEI
Oversight &
body.
Management
Support IMPA
T RTI
US AL
TR I TY
Sistem Pelaporan Pelanggaran Decision &
Feedback
Whistleblowing System Assessment Case
& Triage Follow-up
Perusahaan memiliki Sistem Pelaporan The Company has established a
L
TIA
PR
Pelanggaran yang bertujuan untuk Whistleblowing System that aims to
DEN
OTE
meningkatkan kualitas transparansi, improve the quality of transparency, WBS Reporting
CONFI
CTIO
Remediation
Email & Web
akuntabilitas, integritas dan kewajaran accountability, integrity and fairness of all Petrosea Whistleblowing
N
Management System (“WBMS”)
aktivitas seluruh karyawan, termasuk employee activities, including members of
anggota Dewan Komisaris dan Direksi. the Board of Commissioners and Board of AWARENESS & TRAINING POLICIES AND PROCEDURES DOCUMENT CONTROLS
Directors.
CONTINUOUS IMPROVEMENTS
KEBIJAKAN WHISTLEBLOWING WHISTLEBLOWING POLICY AT
DI PETROSEA PETROSEA
Sistem Pelaporan Pelanggaran (WBS) The Whistleblowing System (WBS)
mendukung praktik tata kelola perusahaan supports the implementation of good
yang baik, memberikan peluang bagi corporate governance practices; PELAPORAN PELANGGARAN WHISTLEBLOWING
Perusahaan untuk melakukan langkah allowing the Company to act early
Perusahaan memiliki Prosedur Sistem The Company has a Procedure Governing
pencegahan, deteksi, koreksi dan mitigasi prevention, detection, correction and
Pelaporan Pelanggaran yang mencakup Whistleblowing Reporting that
secara dini, serta memberikan petunjuk mitigation and to provide guidance to
tujuan, ruang lingkup, referensi, definisi, includes objectives, scope, reference,
bagi karyawan, pemasok, pelanggan dan employees,vendors, customers and
penanggung jawab, uraian proses dan definitions, responsible unit, procedure
pemangku kepentingan lainnya untuk other stakeholders to report violations of
dokumentasi pelaporan pelanggaran. and documentation of whistleblowing
menyampaikan laporan pelanggaran laws and regulations and the Company's
Pelapor internal maupun eksternal dapat reporting. Whistleblowers, both
terhadap peraturan perundang-undangan policies and procedures by employees
menyampaikan laporan secara anonim, internal and external can submit report
dan peraturan perusahaan oleh karyawan and business partners of Petrosea.
dan mitra bisnis Petrosea.
494 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 495
Page 249
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Pelaporan Pelanggaran Sistem Pelaporan Pelanggaran
Whistleblowing System Whistleblowing System
sesuai prinsip GCG dan prosedur dengan anonymously, in accordance with GCG PERLINDUNGAN BAGI TERLAPOR PROTECTION FOR REPORTED PARTIES
rumusan 4W-2H (What, Where, When, principles and procedure with the 4W- Perusahaan menjamin perlakuan yang adil The Company ensures fair treatment for
Who, How dan How Much) secara tertulis 2H formula (What, Where, When, Who, bagi terlapor selama proses penanganan reported parties throughout the handling
maupun secara elektronik melalui: How and How Much) either in writing or berlangsung, dengan meliputi: process, which includes:
electronically through:
• Asas praduga tak bersalah — Terlapor • Presumption of innocence — The
dianggap tidak bersalah hingga hasil reported party is considered
investigasi yang sah dan objektif innocent until a lawful and objective
Email: whistleblowing@petrosea.com membuktikan sebaliknya investigation proves otherwise
e-Form: webapps.petrosea.com/whistleblowing
• Hak atas penjelasan dan klarifikasi • Right to explanation and clarification
(accessible via www.petrosea.com & Company's intranet)
— Terlapor berhak memberikan — The reported party has the right to
penjelasan dan bukti pendukung provide explanations and supporting
secara profesional dan tertutup, evidence in a professional and
dengan menjaga martabat dan confidential manner, while maintaining
PERLINDUNGAN BAGI PELAPOR PROTECTION FOR WHISTLEBLOWERS kerahasiaan dignity and confidentiality
Perusahaan menjamin perlindungan The Company guarantees protection for • Kerahasiaan informasi — Identitas, isi • Confidentiality of information — The
terhadap pelapor yang menyampaikan whistleblowers who report in good faith. laporan dan proses penanganan dijaga identity, report contents and handling
laporan dengan itikad baik. Bentuk The forms of protection provided include: kerahasiaannya process are kept strictly confidential
perlindungan yang diberikan meliputi: • Pencegahan stigma dan diskriminasi • Prevention of stigma and
— Tidak diperbolehkan adanya discrimination — Any form of pressure,
• Kerahasiaan identitas dan informasi • Confidentiality of the whistleblower’s tekanan, perundungan, atau tindakan bullying, or discriminatory action
pelapor serta isi laporan, kecuali identity, information and report diskriminatif dalam bentuk apapun against the reported party is strictly
jika diwajibkan oleh hukum untuk contents, except when disclosure is terhadap terlapor prohibited
diungkapkan required by law • Pemulihan nama baik — Jika laporan • Restoration of reputation — If the
• Perlindungan dari segala bentuk • Protection from any form of retaliation, tidak terbukti, Perusahaan akan report is proven unfounded, the
pembalasan, termasuk ancaman, including threats, intimidation, mengambil langkah yang layak untuk Company will take appropriate
intimidasi, pemutusan hubungan termination, demotion, harassment, memulihkan reputasi dan nama baik measures to restore the reported
kerja, penurunan jabatan, pelecehan, discrimination, psychological pressure terlapor party’s reputation and good name
diskriminasi, tekanan psikologis atau or any other unfair treatment
perlakuan tidak adil lainnya
• Akses terhadap dukungan yang • Access to necessary support, such as
diperlukan, seperti bantuan psikologis psychological assistance or internal
atau perlindungan hukum internal legal protection during and after the
selama dan setelah proses investigasi investigation process
• Hak untuk memperoleh informasi • The right to obtain information
terkait status tindak lanjut laporan, regarding the status of the report’s
sejauh tidak mengganggu kerahasiaan follow-up, insofar as it does not
proses investigasi compromise the confidentiality of the
investigation process
496 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 497
Page 250
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Pelaporan Pelanggaran Sistem Pelaporan Pelanggaran
Whistleblowing System Whistleblowing System
PERLINDUNGAN BAGI PERSONEL PROTECTION FOR PERSONNEL PENANGANAN PENGADUAN WHISTLEBLOWING HANDLING
YANG TERLIBAT DALAM PENGELOLAAN INVOLVED IN MANAGING & HANDLING
Pelaporan diharapkan untuk dapat Reports are expected to be submitted
& PENANGANAN LAPORAN YANG REPORTS SUBMITTED THROUGH WBS
dilakukan segera karena penundaan promptly, as delays may result in the loss
DISAMPAIKAN MELALUI WBS
pelaporan berpotensi menghilangkan alat of evidence and hinder follow-up and
Perusahaan menjamin perlindungan The Company ensures adequate bukti, mempersulit proses tindak lanjut investigation processes. The Business
yang memadai bagi seluruh personel protection for all personnel involved dan investigasi. Unit Business Ethics and Ethics and Integrity Unit is required to
yang terlibat dalam pengelolaan dan in the management and handling of Integrity selanjutnya wajib menindaklanjuti take immediate follow-up actions upon
penanganan laporan whistleblowing untuk whistleblowing reports to maintain pelaporan segera sejak diterimanya receiving a report through the following
menjaga independensi, keamanan dan independence, safety and professionalism pelaporan dengan proses sebagai berikut: process:
profesionalisme dalam menjalankan tugas. in carrying out their duties.
• Unit Business Ethics & Integrity • Business Ethics and Integrity Unit
melakukan penelaahan awal atas conducts a preliminary review of the
laporan WBS dan melakukan eskalasi WBS report and escalates it to the Head
Perlindungan tersebut meliputi: The protection includes:
kepada Head of Risk & Integrity of Risk & Integrity (if an investigation is
• Perlindungan dari tekanan dan • Protection from pressure and (apabila diperlukan investigasi) untuk deemed necessary) for further review
intervensi – Bebas dari pengaruh, interference — Freedom from influence, memperoleh review lanjutan dan and approval to proceed with the
intimidasi, atau campur tangan pihak intimidation, or intervention by internal or persetujuan investigasi investigation
internal maupun eksternal yang external parties that could compromise
• Head of Risk & Integrity memberikan • Head of Risk & Integrity notifies the
dapat mengganggu objektivitas dan the objectivity and independence of the
notifikasi kepada Dewan Whistleblowing Whistleblowing and Investigation
independensi proses process
dan Investigasi atas proses investigasi Council of the approved investigation
• Dukungan keamanan – Pemberian • Security support — Provision of yang disetujui dan memantau seluruh process and oversees the entire
perlindungan yang sesuai apabila appropriate protection in the event proses investigasi investigation
terdapat potensi ancaman terhadap of potential threats to personal or
• Unit Business Ethics & Integrity • Business Ethics & Integrity Unit
keselamatan pribadi atau profesional, professional safety, including access to
menyusun perencanaan pelaksanaan develops an investigation plan,
termasuk konsultasi hukum atau legal consultation or physical protection
investigasi , membentuk tim investigasi, establishes the investigation team,
perlindungan fisik bila diperlukan if necessary
melakukan investigasi dan menyusun conducts the investigation and prepares
• Dukungan organisasi – Dukungan penuh • Organizational support — Full support laporan hasil investigasi yang akan the investigation report to be submitted
dari Direksi, Dewan Whistleblowing dan from the Board of Directors, the disampaikan kepada pihak sesuai to the relevant parties in accordance
Investigasi dan Komite ARC berupa Whistleblowing and Investigation matriks otoritas pengambilan keputusan with the decision-making authority
akses terhadap sumber daya, pelatihan, Council and the ARC Committee in the matrix
serta otoritas yang dibutuhkan untuk form of access to resources, training,
• Sanksi diberikan sesuai peraturan yang • Sanctions are imposed in accordance
melaksanakan tugas secara efektif as well as authority required to perform
berlaku with applicable regulations
duties effectively
• Pembebasan dari tanggung jawab • Exemption from personal liability
pribadi (acting in good faith) – (acting in good faith) — Personnel who
Personel yang menjalankan tugas carry out their duties in good faith,
dengan itikad baik, profesional dan professionally and in accordance with
sesuai prosedur tidak akan dimintai established procedures will not be held
pertanggungjawaban pribadi atas personally liable for the consequences
konsekuensi dari hasil laporan atau of report outcomes or investigation
investigasi results
498 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 499
Page 251
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Pelaporan Pelanggaran Sistem Pelaporan Pelanggaran
Whistleblowing System Whistleblowing System
PIHAK PENGELOLA PENGADUAN WHISTLEBLOWING HANDLING PARTIES • Komite Audit, Risk & Compliance, • Audit, Risk & Compliance Committee,
yang melakukan pengawasan dan which conducts quarterly oversight
Perusahaan memiliki pihak-pihak berikut ini The Company has established the
review triwulanan atas keseluruhan and reviews of the overall WBS and
yang bertanggung jawab untuk mengelola following parties who are responsible for
proses WBS dan investigasi, serta investigation processes and provides
pelaporan pengaduan: handling whistleblowing reports:
memberikan kajian atau rekomendasi assessments or recommendations for
• Unit Business Ethics & Integrity (BEI) • Business Ethics & Integrity (BEI) Unit, penyempurnaan apabila diperlukan improvement when necessary
yang menerima dan menelaah laporan which receives and reviews WBS reports,
• Internal Audit, yang berperan sebagai • Internal Audit, which acts as an
WBS, memberikan rekomendasi provides follow-up recommendations
unit independen untuk menilai independent unit to assess the
tindak lanjut kepada Head of Risk & to the Head of Risk & Integrity
efektivitas pengendalian internal atas effectiveness of internal controls
Integrity, serta mengelola administrasi, and manages the administration,
sistem WBS, memberikan rekomendasi over WBS, provide improvement
dokumentasi dan pembaruan kebijakan documentation and policy updates
perbaikan dan dapat ditunjuk recommendations and may be
terkait WBS dan proses investigasi related to WBS and investigation
melakukan penelaahan awal atau appointed to conduct a preliminary
processes
investigasi apabila laporan melibatkan review or investigation if a report
• Head of Risk & Integrity, yang meninjau • Head of Risk & Integrity, who reviews anggota BEI dan/atau Head of Risk & involves members of BEI Unit and/or
hasil penelaahan awal BEI, menetapkan BEI’s preliminary assessments, Integrity Head of Risk & Integrity
keputusan tindak lanjut investigasi, determines investigation follow-up
memberikan notifikasi kepada Dewan decisions, notifies the Whistleblowing
Whistleblowing dan Investigasi, and Investigation Council, oversees Dalam proses penanganan laporan WBS In handling WBS reports and conducting
mengawasi pelaksanaan sistem WBS the implementation of the WBS dan pelaksanaan investigasi, Perusahaan investigations, the Company upholds the
dan proses investigasi, serta melaporkan and investigation processes, as menjunjung tinggi prinsip independensi principles of independence (objectivity,
rekapitulasi WBS dan hasil investigasi well as reports WBS summaries and (objektif, bebas dari konflik kepentingan freedom from conflicts of interest and
kepada Komite ARC secara triwulanan investigation results to the ARC dan tidak memihak) dan kerahasiaan impartiality) and confidentiality (on a need-
Committee on a quarterly basis (need-to-know basis). to-know basis).
• Tim Investigasi, yang melaksanakan • Investigation Team, which conducts
proses investigasi serta melaporkan the investigation process and
perkembangan dan hasilnya kepada reports its progress and results to
Head of Risk & Integrity atau the Head of Risk & Integrity or other
pihak berwenang, sesuai dengan authorized parties, in accordance
ketentuan dalam prosedur tata kelola with the governance procedures
penanganan laporan dan investigasi for fact-based report handling and
berbasis fakta investigation
• Dewan Whistleblowing & Investigasi, • Whistleblowing & Investigation
yang menerima notifikasi atas Council, which receives notifications
laporan WBS yang dilanjutkan ke of WBS reports escalated to the
tahap investigasi serta melakukan investigation stage and provides
pengawasan dan kajian menyeluruh oversight and comprehensive review
terhadap pelaksanaan kebijakan, of WBS and investigation policies,
prosedur dan proses WBS dan procedures and processes, offering
investigasi untuk memberikan masukan recommendations as necessary
apabila diperlukan
500 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 501
Page 252
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Pelaporan Pelanggaran
Whistleblowing System
Prinsip ini tercermin dalam matriks These principles are reflected in the
hierarki pengambil tindakan yang hierarchical action matrix established by
dirancang oleh Perusahaan dimulai saat the Company, which governs the process
laporan pengaduan diterima hingga from the receipt of a report through to the
manajemen hasil penanganan. Hierarki management of investigation outcomes.
pihak pengambil tindakan adalah sebagai The hierarchy of the parties authorized to
berikut: take action is as follows:
Penelaahan Awal
Kondisi Investigasi Berbasis Fakta Eskalasi
No. Preliminary
Conditions Fact-finding Investigation Escalation
Assessment
1. Kondisi normal Business Ethics Business Ethics Dieskalasikan ke Manajemen
(terlapor selain poin 2 – 9) and Integrity and Integrity Puncak tergantung dari level
Normal condition (subject of jabatan terlapor
report is other than point 2 – 9) Escalated to Top
Management depending on
the position level
of the subject of the report.
2. Terlapor adalah Presiden Komisaris Business Ethics Pihak Eskternal Pemegang Saham
Subject of report is and Integrity External party melalui RUPSLB
President Commissioner Shareholders through EGMS
3. Terlapor adalah Business Ethics Pihak Eskternal Pemegang Saham
Presiden Komisaris yang juga and Integrity External party melalui RUPSLB
berperan sebagai Ketua Komite ARC Shareholders through EGMS
Subject of report is President
Commissioner who is also acting as
ARC Committee Chairman
4. Terlapor adalah Dewan Komisaris Business Ethics Pihak Eskternal Pemegang Saham
(selain Presiden Komisaris) and Integrity External party melalui RUPSLB
Subject of report is Board of Shareholders through EGMS
Commissioners (other than
President Commissioner)
5. Terlapor adalah Ketua Komite ARC Business Ethics Pihak Eskternal Dewan Komisaris
Subject of report is ARC Committee and Integrity External party Board of Commissioners
Chairman
6. Terlapor adalah Komite ARC Business Ethics Pihak Eskternal Dewan Komisaris
(selain Ketua Komite ARC) and Integrity External party Board of Commissioners
Subject of report is ARC Committee
(other than ARC Committee
Chairman)
7. Terlapor adalah Presiden Direktur Business Ethics Pihak Eskternal Pemegang Saham
Subject of report is President and Integrity External party melalui RUPSLB
Director Shareholders through EGMS
8. Terlapor adalah Direksi Business Ethics Pihak Eskternal Pemegang Saham
(selain Presiden Direktur and Integrity External party melalui RUPSLB
Subject of report is Board of Shareholders through EGMS
Directors (other than President
Director)
9. Terlapor adalah BEI Internal Audit Internal Audit atau asistensi Komite ARC dan
Subject of report is BEI dari Pihak External Presiden Direktur
Internal Audit or assistance ARC Committee and
from External Party President Director
502 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 503
Page 253
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Sistem Pelaporan Pelanggaran Kebijakan Pengungkapan Kepemilikan Saham oleh Anggota Dewan Komisaris dan/atau Anggota Direksi Kebijakan
Whistleblowing System Policy on Share Ownership Disclosure by Members of The Board of Commissioners and/Or Board of Directors
HASIL PENANGANAN PENGADUAN WHISTLEBLOWING HANDLING RESULTS PELAKSANAAN KEBIJAKAN POLICY IMPLEMENTATION
Perusahaan memiliki dokumentasi atas The Company maintains documentation Sepanjang tahun 2025, setiap anggota Throughout 2025, each member of the
ringkasan laporan pelanggaran yang of summarized violation reports which Dewan Komisaris dan Direksi yang memiliki Board of Commissioners and Board
diperbarui secara berkala. Pada tahun are updated periodically. in 2025, BEI saham Perusahaan telah melaporkan of Directors who owns shares of the
2025, BEI menerima 64 laporan pengaduan received a total of 64 reports through kepemilikan saham dan/atau setiap Company has reported their share
yang diterima melalui whistleblowing whistleblowing system. Of these, 55 perubahan kepemilikan saham secara ownership and/or any changes in such
system. Dari jumlah tersebut, 55 laporan reports have been resolved, while the langsung kepada Perusahaan dan telah ownership directly to the Company which
telah selesai ditindaklanjuti dan sembilan remaining nine reports are still under dilaporkan kepada OJK. were subsequently reported to OJK.
laporan masih dalam proses penanganan. followup process.
Kepemilikan saham dari anggota The shares ownership from the Board of
Dewan Komisaris dan Direksi dapat dilihat Commissioners and Board of Directors
di bab Profil pada halaman 238 Laporan can be viewed in the Profile chapter on
Kebijakan Pengungkapan Kepemilikan Saham Tahunan ini. page 238 of this Annual Report
oleh Anggota Dewan Komisaris dan/atau
Anggota Direksi Kebijakan
Policy on Share Ownership Disclosure by Members of The Board Perkara Hukum Material
of Commissioners and/or Board of Directors Material Litigation
Seluruh anggota Dewan Komisaris dan All members of the Board of Pada tahun 2025, Petrosea, Dewan in 2025, Petrosea, the Board of
Direksi wajib memberitahukan atau Commissioners and Board of Directors Komisaris dan anggotanya, Direksi dan Commissioner and its members, the Board
melaporkan kepemilikan saham dan/atau are required to notify or report their share anggotanya, serta manajemen tidak of Directors and its members, as well as
setiap perubahan kepemilikan saham, baik ownership and/or any changes in such menghadapi perkara hukum yang dapat management did not face any litigations
langsung maupun tidak langsung kepada ownership, whether direct or indirect to the berdampak secara material terhadap that may have materially impacted the
Perusahaan. Company. kinerja Perusahaan. Company’s performance.
Kepemilikan saham tersebut wajib This share ownership must be reported
dilaporkan paling lambat tiga hari kerja no later than three working days after
sejak terjadinya kepemilikan hak suara atas the acquisition of voting rights over the Sanksi Administratif
saham atau setiap perubahan kepemilikan shares or any change in the ownership of
voting rights over the Company’s shares
Administrative Sanctions
hak suara atas saham Perusahaan sesuai
dengan POJK No. 4 tahun 2023 tentang in accordance with POJK No. 4 of 2023
Pada tahun 2025, Perusahaan dan During 2025, the Company and its
Laporan Kepemilikan atau Setiap regarding Reports of Ownership or Any
entitas anak perusahaan, termasuk subsidiaries, including the Board of
Perubahan Kepemilikan Saham Perusahaan Change in Ownership of Public Company
Dewan Komisaris dan Direksi, tidak Commissioners and Board of Directors, did
Terbuka jo. SEOJK No. 10/SEOJK.04/2025 Shares jo. SEOJK No. 10/SEOJK.04/2025
mendapatkan sanksi administratif dari not receive any administrative sanctions
tentang Penyampaian Laporan regarding the Electronic submission of
Bursa Efek Indonesia yang mempengaruhi by the Indonesia Stock Exchange
Kepemilikan atau Setiap Perubahan Reports on Ownership or Any Changes in
kelangsungan usaha Perusahaan, baik that affected the continuity of the
Kepemilikan Saham Perusahaan Terbuka Ownership of Shares of Public Companies
secara finansial maupun operasional. Company’s business, both financially and
dan Laporan Aktivitas Menjaminkan Saham and Reports on the Pledging Activities of
operationally.
Perusahaan Terbuka secara Elektronik. Shares of Public Companies.
Dalam hal ini, OJK telah menyediakan In this regard, OJK has provided an
sistem pelaporan secara elektronik. electronic reporting system.
504 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 505
Page 254
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Kebijakan Pemberian Kompensasi Jangka
Panjang Berbasis Kinerja
Performance Based Long-Term Compensation Policy
Pada tahun 2025, Perusahaan belum in 2025, the Company has not yet
melaksanakan program kompensasi implement a performance-based long-
jangka panjang berbasis kinerja, namun term compensation program, however
tetap mempertimbangkan upaya it continues to explore the development
pengembangan program insentif jangka of long-term incentive programs for
panjang untuk karyawan dan manajemen employees and management including
termasuk Direksi dan Dewan Komisaris the Board of Directors and Board of
guna meningkatkan motivasi dan Commisioners in order to increase
memperkuat keberlanjutan hubungan kerja motivation, strengthen employment
karyawan, serta menyelaraskan dengan sustainability, as well as align with the
tujuan Perusahaan. Company’s objectives.
Fungsi Pendukung Lainnya
Other Supporting Functions
TUGAS & TANGGUNG JAWAB HUBUNGAN INVESTOR RELATIONS DUTIES &
INVESTOR RESPONSIBILITIES
HUBUNGAN INVESTOR INVESTOR RELATIONS
Investor Relations memiliki tugas dan Investor Relations is responsible for the
Sebagai upaya untuk meningkatkan As an effort to enhance the quality of fungsi sebagai berikut: following duties and functions:
kualitas komunikasi antara Perusahaan communication between the Company
1. Memberikan layanan informasi dan 1. Provide information-related services
dengan para pemegang saham dan and its shareholders and investors,
mengembangkan hubungan yang baik and develop strong relations between
investor, Petrosea memiliki fungsi yang Petrosea has established a function that
antara Perusahaan dengan pihak yang the Company and its stakeholders
menjalankan aktivitas penyampaian carries out information dissemination and
berkepentingan terhadap investasi regarding investments in shares,
informasi dan relasi. investor relations activities.
saham, terutama pemegang saham, specifically shareholders, stock
analisis efek, manajer investasi, serta analysts, investment managers, as well
Departemen Investor Relations berperan The Investor Relations Department plays
broker institusi dan ritel as institution and retail brokers
dalam menyediakan informasi yang a role in providing the information needed
2. Mewakili Perusahaan dalam menjalin 2. Represent the Company in maintaining
dibutuhkan sehubungan dengan kondisi regarding the Company’s financial
hubungan dengan para pemegang relations with shareholders, potential
keuangan, saham, kinerja dan prospek condition, shares, performance and
saham, calon pemegang saham shareholders and other stakeholders
usaha Perusahaan. business prospects.
dan pemangku kepentingan lain di among investors
kalangan investor
Departemen Investor Relations The Investor Relations Department
3. Menciptakan jalur komunikasi yang 3. Establish a consistent communication
senantiasa melakukan komunikasi secara consistently engages in regular and
konsisten dan membangun hubungan channel and build fruitful relations
rutin dan efektif dengan pemangku effective communication with its
yang baik dengan investor dan calon with investors and potential investors,
kepentingannya, baik institusi maupun stakeholders, both institutional and
investor, serta berfungsi sebagai juru as well as function as the Company’s
perorangan. individual.
bicara Perusahaan bagi komunitas spokesperson for the investor
investor community
506 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 507
Page 255
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Fungsi Pendukung Lainnya
Other Supporting Functions
4. Melakukan pengelolaan dan 4. Manage and analyse data from the GOVERNMENT RELATIONS GOVERNMENT RELATIONS
analisa data laporan keuangan dan Company’s financial statements and
Departemen Government Relations The Government Relations department
operasional Perusahaan, serta data operations as well as sectoral data
merupakan bagian dari divisi Corporate is part of the Corporate Affairs division
sektoral
Affairs yang bertanggung jawab untuk which is responsible for establishing and
5. Mengelola bagian Investor di situs web 5. Maintain the Investor section on the
menjalin dan membina hubungan baik maintaining good relations with certain
perusahaan corporate website
dengan pemangku kepentingan tertentu, stakeholders, particularly the government.
6. Memantau dan melaporkan pandangan 6. Monitor and report the investor
terutama pemerintah. Tujuannya adalah The objective is to ensure that all licenses
komunitas investor mengenai kinerja community’s views on the Company’s
memastikan bahwa seluruh perizinan related to the Company’s business
Perusahaan kepada manajemen performance to management
terkait kegiatan bisnis dan operasional and operational activities comply with
7. Menjaga dan meningkatkan brand 7. Maintain and enhance the Company’s
Perusahaan senantiasa mematuhi applicable laws, government regulations,
awareness Perusahaan brand awareness
peraturan perundang-undangan dan both at the central and regional levels.
8. Menghadiri forum dan webinar 8. Attend investor forums and webinars,
peraturan pemerintah yang berlaku,
investor, serta melaksanakan as well as carry out conference calls
baik di tingkat pusat dan daerah.
conference call dengan investor with institutional and retail investors
institusional dan retail
TUGAS & TANGGUNG JAWAB GOVERNMENT RELATIONS DUTIES &
GOVERNMENT RELATIONS RESPONSIBILITIES
PELAKSANAAN TUGAS HUBUNGAN INVESTOR RELATIONS DUTIES
INVESTOR TAHUN 2025 IMPLEMENTATION IN 2025 • Melakukan pemetaan pemangku • Conduct stakeholder mapping,
kepentingan, diantaranya pemerintah, including the government, other
Pada tahun 2025, departemen Investor Pada tahun 2025, departemen Investor
perusahaan lain, Lembaga Swadaya companies, non-governmental
Relations melaksanakan tugas sebagai Relations melaksanakan tugas sebagai
Masyarakat dan organisasi masyarakat Organizations (NGOs) and mass
berikut: berikut:
organizations
• Membangun dan memelihara • Build and maintain professional
hubungan profesional dengan relationships with stakeholders
Kegiatan Frekuensi pemangku kepentingan sesuai dengan in accordance with the Company
Activity Frequency
kebutuhan operasional dan bisnis operational and business requirements
Berkoordinasi dengan Sekretaris Perusahaan dalam menyelenggarakan Paparan Publik 1 kali Perusahaan
Coordinated with Corporate Secretary in conducting a Public Expose 1 time • Menjadi penghubung antara • Become a liaison between the
pemerintah terkait dengan bisnis government and the Company’s
Mengikuti One-on-One Meeting (Equity) 14 Kali
Participated in One-on-One Meetings (Equity) 14 times Perusahaan business
• Melakukan pemetaan peraturan • Conduct mapping of prevailing
Mengikuti One-on-One Meeting (Bonds) 2 Kali
pemerintah, baik pemerintah pusat dan government regulations, both central
Participated in One-on-One Meetings (Bonds) 2 times
daerah, yang berlaku and regional governments
Menerima Laporan Riset Saham Perusahan 7 kali • Melakukan pemetaan peraturan dan • Conduct mapping of current
Received the Company’s Shares Research Report 7 times
regulasi pemerintah terkini yang government regulations and policies
mungkin berdampak pada operasional that could impact the Company’s
Perusahaan operations
• Memastikan bahwa Perusahaan • Ensure that the Company complies
mematuhi peraturan yang berlaku with applicable regulations
508 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 509
Page 256
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Penerapan Pedoman Tata Kelola
Fungsi Pendukung Lainnya
Other Supporting Functions
Perusahaan Terbuka
Implementation of Public Company Governance Guidelines
• Memastikan bahwa setiap perubahan • Ensure that any changes in
peraturan dan/atau kebijakan yang regulations and/or policies affecting
berdampak pada bisnis Perusahaan the Company’s business are
Penerapan Pedoman Tata Kelola Perusahaan Terbuka
dikomunikasikan dan dikoordinasikan communicated and coordinated Implementation Of Public Company Governance Guidelines
dengan baik kepada pihak-pihak effectively with relevant parties
terkait Status Penerapan atau
Prinsip & Penjelasan Belum
• Melaporkan perkembangan terkait • Report the Company's license Rekomendasi Menerapkan
No
perizinan Perusahaan sesuai dengan Principles & Status of Implementation
developments in accordance with
Recommendations or Explanation If Not Yet
peraturan perundang-undangan yang prevailing government regulations Implemented
berlaku
A Hubungan perusahaan terbuka dengan pemegang saham dalam menjamin hak-hak pemegang saham
• Mengelola program SHE/ESG/CSR • Managing SHE/ESG/CSR programs Relationship between a public company and shareholders in ensuring the rights of shareholders
sesuai dengan peraturan pemerintah in accordance with applicable
yang berlaku government regulations
1 Meningkatkan nilai penyelenggaraan Rapat Umum Pemegang Saham (RUPS)
• Memantau Sistem Manajemen • Monitor the SHE/ESG/CSR Increasing the value of the General Meeting of Shareholders (GMS) execution
SHE/ESG/CSR untuk memastikan Management System to ensure the Rekomendasi/Recommendations:
efektivitas program sesuai dengan effectiveness of the programs in
standar yang ditetapkan oleh accordance with standards set by the a. Perusahaan terbuka memiliki cara atau prosedur teknis pengumpulan Diterapkan
suara (voting) baik secara terbuka maupun tertutup yang mengedepankan Implemented
pemerintah dan lembaga standar government and international standard
independensi dan kepentingan pemegang saham
internasional bodies Public company has methods or technical procedures of voting in public or
in private, which prioritizes independence and shareholder interest
• Menjaga keamanan aktivitas • Ensure the security of the Company’s
operasional Perusahaan didukung operational activities, supported b. Seluruh anggota Direksi dan Dewan Komisaris perusahaan terbuka hadir Diterapkan
dalam RUPS Tahunan Implemented
oleh aparat keamanan negara dan by national security forces and All members of the Board of Directors and Board of Commissioners are
masyarakat communities present in the Annual GMS
• Mengelola satuan pengamanan di • Manage security units at each c. Ringkasan risalah RUPS tersedia dalam situs web perusahaan terbuka Diterapkan
setiap proyek untuk memastikan project to ensure projects run safely paling sedikit selama satu tahun Implemented
Summary of GMS minutes of meeting is available on public Company’s
proyek berjalan dengan aman bermitra in partnership with local security website for at least one year
dengan aparat keamanan setempat authorities
2 Meningkatkan kualitas komunikasi perusahaan terbuka dengan pemegang saham atau investor
Increasing the quality of communications between the public company and shareholders or investors
Rekomendasi/Recommendations:
a. Perusahaan terbuka memiliki suatu kebijakan komunikasi dengan Diterapkan
pemegang saham atau investor Implemented
Public company owns a policy for communication with shareholders or
investors
b. Perusahaan terbuka mengungkapkan kebijakan komunikasi dengan Diterapkan
pemegang saham atau investor pada situs web perusahaan terbuka Implemented
Public company discloses its communication policy with shareholders or
investors on the public Company’s website
510 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 511
Page 257
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Penerapan Pedoman Tata Kelola Perusahaan Terbuka
Implementation of Public Company Governance Guidelines
Penerapan Pedoman Tata Kelola Perusahaan Terbuka Penerapan Pedoman Tata Kelola Perusahaan Terbuka
Implementation Of Public Company Governance Guidelines Implementation Of Public Company Governance Guidelines
Status Penerapan atau Status Penerapan atau
Prinsip & Penjelasan Belum Penjelasan Belum
Prinsip &
Rekomendasi Menerapkan Menerapkan
No Rekomendasi
Principles & Status of Implementation No Status of
Principles &
Recommendations or Explanation If Not Yet Implementation or
Recommendations
Implemented Explanation If Not Yet
Implemented
B Fungsi & peran Dewan Komisaris
Functions & roles of the Board of Commissioners C Fungsi & peran Direksi
Functions & roles of the Board of Directors
3 Memperkuat keanggotaan dan komposisi Dewan Komisaris
5 Memperkuat keanggotaan dan komposisi Direksi
Strengthen the membership and composition of Board of Commissioners
Strengthening the membership the composition of the Board of Directors
Rekomendasi/Recommendations:
Rekomendasi/Recommendations
a. Penentuan jumlah anggota Dewan Komisaris mempertimbangkan kondisi Diterapkan
a. Penentuan jumlah anggota Direksi mempertimbangkan kondisi perusahaan Diterapkan
perusahaan terbuka Implemented
terbuka serta efektivitas dalam proses pengambilan keputusan Implemented
Determination of the number of Board of Commissioners members
The determination of the number of Board of Directors considers the current
considers the condition of the public company
condition of public company and effectiveness of decision-making process
b. Penentuan komposisi anggota Dewan Komisaris memperhatikan Diterapkan
b. Penentuan komposisi anggota Direksi memperhatikan, keberagaman Diterapkan
keberagaman keahlian, pengetahuan dan pengalaman yang dibutuhkan Implemented
keahlian, pengetahuan dan pengalaman yang dibutuhkan Implemented
The determination on the composition of the Board of Commissioners
The determination of Board of Directors composition considers the diversity
members considers the diversity of required skills, knowledge and
of expertise, knowledge and required experience
experience
c. Anggota Direksi yang membawahi bidang akuntansi atau keuangan memiliki Diterapkan
keahlian dan/atau pengetahuan di bidang akuntansi Implemented
4 Meningkatkan kualitas pelaksanaan tugas dan tanggung jawab Dewan Komisaris Members of the Board of Directors who oversees accounting or finance has
Increasing the quality of performing duties and responsibilities of the Board of Commissioners expertise and/ or knowledge in accounting
Rekomendasi/Recommendations:
6 Meningkatkan kualitas pelaksanaan tugas dan tanggung jawab Direksi
a. Dewan Komisaris mempunyai kebijakan penilaian sendiri Diterapkan Increasing the quality of the duties and responsibilities of the Board of Directors
(self-assessment) untuk menilai kinerja Dewan Komisaris Implemented
The Board of Commissioners has a self-assessment policy to evaluate the Rekomendasi/Recommendations:
performance of the Board of Commissioners
a. Direksi mempunyai kebijakan penilaian sendiri (self-assessment) untuk Diterapkan
b. Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Dewan Diterapkan
menilai kinerja Direksi Implemented
Komisaris, diungkapkan melalui Laporan Tahunan perusahaan terbuka Implemented
The Board of Directors has a self-assessment policy regarding the evaluation
The self-assessment policy that evaluates the performance of the Board of
of the Board of Director’s performance
Commissioners is disclosed in the Annual Report of the public company
b. Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Direksi Diterapkan
c. Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota Diterapkan
diungkapkan melalui Laporan Tahunan perusahaan terbuka Implemented
Dewan Komisaris apabila terlibat dalam kejahatan keuangan Implemented
The self-assessment policy on the evaluation of the Board of Directors’
The Board of Commissioners has a policy concerning the resignation of a
performance is disclosed in public Company’s Annual Report
commissioner if involved in a financial crime
c. Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi Diterapkan
d. Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota Diterapkan
apabila terlibat dalam kejahatan keuangan Implemented
Dewan Komisaris apabila terlibat dalam kejahatan keuangan Implemented
The Board of Directors own policy concerning resignation of Board of
The Board of Commissioner or committee that performs the nomination
Directors members who are involved in financial crimes
and remuneration function arranges the succession policy in the process of
nominating a member of the Board of Commisioners
512 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 513
Page 258
Tata Kelola Perusahaan Tata Kelola Perusahaan
Corporate Governance Corporate Governance
Penerapan Pedoman Tata Kelola Perusahaan Terbuka Penerapan Pedoman Tata Kelola Perusahaan Terbuka
Implementation of Public Company Governance Guidelines Implementation of Public Company Governance Guidelines
Penerapan Pedoman Tata Kelola Perusahaan Terbuka Penerapan Pedoman Tata Kelola Perusahaan Terbuka
Implementation Of Public Company Governance Guidelines Implementation Of Public Company Governance Guidelines
Prinsip & Status Penerapan atau Status Penerapan atau
Rekomendasi Penjelasan Belum Menerapkan Penjelasan Belum
No Prinsip &
Principles & Status of Implementation or Explanation If Menerapkan
Rekomendasi
Recommendations Not Yet Implemented No Status of
Principles &
Implementation or
Recommendations
Explanation If Not Yet
D Partisipasi pemangku kepentingan Implemented
Stakeholders participation
D Partisipasi pemangku kepentingan
7 Meningkatkan aspek tata kelola perusahaan melalui partisipasi pemangku Stakeholders participation
kepentingan
Increasing the Company’s governance aspect through stakeholder participation
8 Meningkatkan aspek tata kelola perusahaan melalui partisipasi pemangku kepentingan
Rekomendasi/Recommendations: Increasing the Company’s governance aspect through stakeholder participation
Rekomendasi/Recommendations:
a. Perusahaan terbuka memiliki kebijakan untuk mencegah terjadinya Diterapkan
insider trading Implemented
The public company has established a policy to prevent insider trading a. Perusahaan terbuka memanfaatkan penggunaan teknologi informasi secara Diterapkan
lebih luas selain situs web sebagai media keterbukaan informasi Implemented
The public company takes more advantage of information technology aside
b. Perusahaan terbuka memiliki kebijakan antikorupsi dan anti-fraud Diterapkan from its website as a media for information disclosure
The public company has an anti-corruption and anti-fraud policy Implemented
b. Laporan Tahunan perusahaan terbuka mengungkapkan pemilik manfaat Diterapkan
c. Perusahaan terbuka memiliki kebijakan tentang seleksi dan Diterapkan
akhir dalam kepemilikan saham perusahaan terbuka paling sedikit 5%, Implemented
peningkatan kemampuan pemasok atau vendor Implemented
selain mengungkapkan pemilik manfaat akhir dalam kepemilikan saham
The public company has a policy that governs the selection and
perusahaan terbuka melalui pemegang saham utama dan pengendali
capability enhancement of its suppliers and vendors
The public Company’s Annual Report discloses the ultimate beneficial
owner of at least 5% of share ownership of the public company, in addition
d. Perusahaan terbuka memiliki kebijakan Whistleblowing System Diterapkan to disclosing the ultimate beneficial owner of the public Company’s shares
The public company has a Whistleblowing System policy Implemented through its main and controlling shareholders
e. Perusahaan terbuka memiliki Tidak diterapkan
kebijakan pemberian insentif Not implemented
jangka panjang kepada Direksi
dan karyawan Penjelasan/Explanation:
The public company has Perusahaan tidak melaksanakan program kompensasi jangka
established a policy regarding the panjang berbasis kinerja, namun tetap mempertimbangkan upaya
provision of long-term incentives pengembangan program insentif jangka panjang untuk karyawan
for the Board of Directors and dan manajemen guna meningkatkan motivasi dan memperkuat
employees keberlanjutan hubungan kerja karyawan, serta menyelaraskan
dengan tujuan Perusahaan
The Company does not implement a performance-based long-
term compensation program, however it continues to explore the
development of long-term incentive programs for employees
and management in order to increase motivation, strengthen
employment sustainability, as well as align with the Company’s
objectives
514 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 515
Page 259
06
Tanggung Jawab Sosial Perusahaan
TANGGUNG JAWAB
Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
“ SOSIAL PERUSAHAAN
CORPORATE SOCIAL
RESPONSIBILITY
Corporate Social Responsibility
Petrosea menerapkan
program CSR yang fokus pada
empat pilar, yaitu Pendidikan,
Kesehatan, Pemberdayaan
Ekonomi dan Lingkungan
Petrosea carries out CSR
programs which focus on the
four pillars of Education, Health,
Economic Empowerment and
Environment
“
516 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 517
Page 260
Tanggung Jawab Sosial Perusahaan Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility Corporate Social Responsibility
Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
Informasi terkait tanggung jawab sosial Information related to social and
dan lingkungan dimuat di dalam Laporan environmental responsibility is presented
Keberlanjutan 2025, yang diterbitkan in the 2025 Sustainability Report, which
dalam buku terpisah namun dilaporkan is published as a separate document but
dalam waktu yang bersamaan dengan released at the same time as this 2025
Laporan Tahunan 2025 ini yang sesuai Annual Report in accordance with
dengan ketentuan SEOJK No. 16/ SEOJK No. 16/SEOJK.04/2021 provision.
SEOJK.04/2021. Laporan Keberlanjutan The 2025 Sustainability Report has
2025 ini telah diverifikasi oleh been verified by PT Sejahtera Rambah
PT Sejahtera Rambah Asia (SRAI), penyedia Asia (SRAI), a AA1000 license provider
lisensi AA1000 dengan nomor registrasi with a registered number of 000-758
000-758 selaku pihak independen, as an independent party, including the
termasuk kebijakan Perusahaan dalam Company’s policy on selecting assurance
memilih penyedia jasa assurance dan service providers and its relationship with
hubungannya dengan penyedia tersebut. those providers.
Secara umum, informasi dalam Laporan In general, the information presented
Tahunan 2025 dan Laporan Keberlanjutan in the 2025 Annual Report and 2025
2025 saling melengkapi. Oleh karena itu, Sustainability Report complement each
Laporan Tahunan ini tidak lagi memuat other. Therefore, this Annual Report no
informasi mengenai tanggung jawab sosial longer includes information on social and
dan lingkungan. environtmental responsibility.
518 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 519
Page 261
07
Tanggung Jawab Sosial Perusahaan Tanggung Jawab Sosial Perusahaan
LAPORAN KEUANGANCorporate Social Responsibility
Corporate Social Responsibility
“ KONSOLIDASIAN 2025
2025 CONSOLIDATED
FINANCIAL STATEMENTS
Petrosea mencatatkan
peningkatan total pendapatan
sebesar 28,32% menjadi
US$886,46 juta pada tahun 2025
Petrosea recorded a 28.32%
increase in total revenue to
US$886.46 million in 2025
“
520 Laporan Tahunan / Annual Report 2025 PT Petrosea Tbk 521
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PT PETROSEA Tbk DAN ENTITAS ANAK/ AND ITS SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN-TAHUN YANG BERAKHIR 31 DESEMBER 2025 DAN 2024/ FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 DAN LAPORAN AUDITOR INDEPENDEN/ AND INDEPENDENT AUDITOR’S REPORT
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
DAFTAR ISI TABLE OF CONTENTS
Halaman/
Page
SURAT PERNYATAAN DIREKSI DIRECTORS’ STATEMENT LETTER
LAPORAN AUDITOR INDEPENDEN INDEPENDENT AUDITOR’S REPORT
LAPORAN KEUANGAN KONSOLIDASIAN – CONSOLIDATED FINANCIAL STATEMENTS –
Untuk tahun-tahun yang berakhir For the years ended December 31, 2025
31 Desember 2025 dan 2024 and 2024
Laporan Posisi Keuangan Konsolidasian 1 Consolidated Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Consolidated Statements of Profit or Loss and
Komprehensif Lain Konsolidasian 3 Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian 4 Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian 5 Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 6 Notes to Consolidated Financial Statements
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Liana Ramon Xenia & Rekan
Registered Public Accountants
License No. 432/KM.1/2024
The Plaza Office Tower 32nd
Floor
Jl. M.H. Thamrin Kav 28-30
Jakarta 10350
Indonesia
Tel: +62 21 5081 8000
Fax: +62 21 2992 8300
Email: iddttl@deloitte.com
www.deloitte.com/id
Laporan Auditor Independen Independent Auditor’s Report
No. 00036/2.1460/AU.1/02/1428-4/1/III/2026 No. 00036/2.1460/AU.1/02/1428-4/1/III/2026
Pemegang Saham, Dewan Komisaris dan Direksi The Shareholders, Board of Commissioners and
Directors
PT Petrosea Tbk PT Petrosea Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the consolidated financial
konsolidasian PT Petrosea Tbk dan entitas anak statements of PT Petrosea Tbk and its subsidiaries
(“Grup”), yang terdiri dari laporan posisi keuangan (the “Group”), which comprise the consolidated
konsolidasian tanggal 31 Desember 2025, serta statement of financial position as of December 31,
laporan laba rugi dan penghasilan komprehensif lain 2025, and the consolidated statement of profit or
konsolidasian, laporan perubahan ekuitas loss and other comprehensive income,
konsolidasian, dan laporan arus kas konsolidasian consolidated statement of changes in equity, and
untuk tahun yang berakhir pada tanggal tersebut, consolidated statement of cash flows for the year
serta catatan atas laporan keuangan konsolidasian, then ended, and notes to the consolidated financial
termasuk informasi kebijakan akuntansi material. statements, including material accounting policy
information.
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 the
konsolidasian Grup tanggal 31 Desember 2025, serta Group as of December 31, 2025, and its
kinerja keuangan konsolidasian dan arus kas consolidated financial performance and its
konsolidasiannya untuk untuk tahun yang berakhir consolidated cash flows for the year then ended, in
tanggal tersebut, sesuai dengan Standar Akuntansi accordance with Indonesian Financial Accounting
Keuangan Indonesia. Standards.
Basis Opini Basis for Opinion
Kami melaksanakan audit kami berdasarkan Standar We conducted our audit in accordance with
Audit yang ditetapkan oleh Institut Akuntan Publik Standards on Auditing established by the Indonesian
Indonesia. Tanggung jawab kami menurut standar Institute of Certified Public Accountants. Our
tersebut diuraikan lebih lanjut dalam paragraf responsibilities under those standards are further
Tanggung Jawab Auditor terhadap Audit atas Laporan described in the Auditor’s Responsibilities for the
Keuangan Konsolidasian pada laporan kami. Kami Audit of the Consolidated Financial Statements
independen terhadap Grup berdasarkan ketentuan paragraph of our report. We are independent of the
etika yang relevan dalam audit kami atas laporan Group in accordance with the ethical requirements
keuangan konsolidasian di Indonesia, dan kami telah that are relevant to our audit of the consolidated
memenuhi tanggung jawab etika lainnya financial statements in Indonesia, and we have
berdasarkan ketentuan tersebut. Kami yakin bahwa fulfilled our other ethical responsibilities in
bukti audit yang telah kami peroleh adalah cukup accordance with these requirements. We believe
dan tepat untuk menyediakan suatu basis bagi opini that the audit evidence we have obtained is
audit kami. sufficient and appropriate to provide a basis for our
opinion.
Liana Ramon Xenia & Rekan
Liana Ramon Xenia & Rekan (“LRX”) is a member (as such term is used in Regulation of the Ministry of Finance Number 186/PMK.01/2021 and Regulation of
the Financial Services Authority Number 9 of 2023 (the “Relevant Law”)) of Deloitte Southeast Asia Limited (“DSEAL”). DSEAL is the registered Foreign Audit
Organisation (“Organisasi Audit Asing” or “OAA”) to LRX for the purposes of the Relevant Law.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively,
the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and
independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable
only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to
learn more.
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Liana Ramon Xenia & Rekan
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 yang professional judgment, were of most significance in
paling signifikan dalam audit kami atas laporan our audit of the consolidated financial statements of
keuangan konsolidasian periode kini. Hal-hal the current period. These matters were addressed in
tersebut disampaikan dalam konteks audit kami atas the context of our audit of the consolidated financial
laporan keuangan konsolidasian secara statements as a whole, and in forming our opinion
keseluruhan, dan dalam merumuskan opini kami thereon, and we do not provide a separate opinion
atas laporan keuangan konsolidasian terkait, kami on these matters.
tidak menyatakan suatu opini terpisah atas hal audit
utama tersebut.
Penurunan nilai goodwill PTKMS Impairment of goodwill PTKMS
Pada tanggal 31 Desember 2025, nilai tercatat As of December 31, 2025, the carrying amount of
goodwill yang diperoleh dari akusisi PT Kemilau Mulia goodwill arising from the acquisition of PT Kemilau
Sakti dan entitas anak (PTKMS) adalah sebesar Mulia Sakti and its subsidiary (PTKMS) amounted to
US$ 18.987 ribu. US$ 18,987 thousand.
Goodwill diisyaratkan untuk penilaian penurunan Goodwill is required to be assessed for impairment
nilai setiap tahun dan ketika keadaan annually and when circumstances indicate that the
mengindikasikan bahwa nilai tercatat mungkin carrying value may be impaired. Management
mengalami penurunan nilai. Manajemen melakukan performed an impairment assessment on goodwill
penilaian atas penurunan nilai goodwill dari akusisi from the acquisition of PTKMS and determined
PTKMS dan manentukan jumlah perpulihkan recoverable amount using the value-in-use (“VIU”)
menggunakan model nilai pakai (“VIU”) dari unit model of the cash-generating unit (“CGU”). This
penghasil kas (“CGU”). Model tersebut melibatkan model involves significant judgements and
pertimbangan dan estimasi yang signifikan dari estimates from management in respect of discount
manajemen sehubungan dengan tingkat diskonto rate and revenue projection.
dan proyeksi pendapatan.
Mengingat kompleksitas dan sifat penilaian dari Given the complexity and judgement nature of the
pengujian penurunan nilai, manajemen melibatkan impairment testing, management engaged an
penilai eksternal independen untuk mengestimasi independent external valuer to estimate the VIU of
VIU dari CGU. CGU.
Pengungkapan Grup mengenai goodwill dijelaskan The Group’s disclosures on impairment of goodwill
dalam Catatan 15 atas laporan keuangan are set out in Note 15 to the consolidated financial
konsolidasian. statements.
Bagaimana hal ini ditangani dalam audit How the matter was addressed in the audit
Kami memperoleh pemahaman dan mengevaluasi We obtained an understanding and evaluated the
desain dan implementasi dari pengendalian internal design and implementation of the Group’s relevant
Grup yang relevan sehubungan dengan proses controls in respect of goodwill impairment
penilaian penurunan nilai goodwill. assessment process.
Kami menilai ketepatan identifikasi CGU oleh We assessed the appropriateness of the
manajemen dan mengevaluasi apakah proses management’s identification of the CGU and
penilaian penurunan nilai telah diterapkan secara evaluated whether the impairment assessment
konsisten di seluruh CGU. process has been applied consistently across the
CGU.
Kami menilai kompetensi, kapabilitas, dan We assessed the competence, capability, and
objektivitas penilai eksternal independen yang objectivity of the independent external valuer
dilibatkan oleh manajemen. engaged by management.
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Liana Ramon Xenia & Rekan
Kami melibatkan tenaga ahli penilaian internal untuk We engaged internal valuation expert to assist us in
membantu kami dalam menguji asumsi utama yang testing certain key assumption used by the
digunakan oleh spesialis manajemen, khususnya management’s specialist, particularly the discount
tingkat diskonto. rate.
Kami menilai kewajaran proyeksi arus kas dan We assessed the reasonableness of the cash flow
membandingkan input utama dengan data historis projection and compared the key inputs against the
dan kinerja Grup. Hal ini mencakup analisis CGU’s historical data and performance. This
lookback dan memeriksa akurasi matematis dari included lookback analysis and checked the
perhitungan. mathematical accuracy of the calculation.
Kami menilai apakah keseluruhan VIU berada dalam We assessed whether the overall VIU is within the
kisaran yang dapat diterima dengan melakukan acceptable range by performing sensitivity analysis
analisis sensitivitas pada hasil penilaian penurunan on the results of the management’s impairment
nilai manajemen. assessment.
Kami menilai kesesuaian penyajian dalam laporan We assessed the appropriateness of the related
keuangan konsolidasian. disclosures in the consolidated financial
statements.
Akuisisi Grup Hafar Acquisition of Hafar Group
Efektif pada tanggal 31 Agustus 2025, entitas anak Effective on August 31, 2025, a subsidiary of the
Perusahaan, PT Petrosea Engineering Procurement Company, PT Petrosea Engineering Procurement
Construction (PEPC), mengakuisisi masing-masing Construction (PEPC), acquired 51% of PT Hafar
sebesar 51% atas PT Hafar Daya Konstruksi (HDK) Daya Konstruksi (HDK) and PT Hafar Daya Samudera
dan PT Hafar Daya Samudera dan entitas anak (HDS) (HDS) and its subsidiary (collectively referred to
(bersama-sama disebut “Grup Hafar”) dengan “Hafar Group”) for a total purchase price of
jumlah harga pembelian sebesar US$ 24.450 ribu. US$ 24,450 thousand.
Grup telah melibatkan tenaga ahli penilaian The Group has engaged external independent
independen eksternal untuk membantu mereka valuation experts to assist with the Purchase Price
dalam eksekusi Alokasi Harga Beli (“PPA”) atas Allocation (“PPA”) exercise for the acquisition of
akuisisi Grup Hafar. Pada tanggal akusisi, Hafar Group. As at acquistion date, gain from the
keuntungan dari pembelian dengan diskon yang bargain purchase arising from the acquisition and
timbul dari akuisisi dan nilai tercatat aset dan the related fair value adjustments of the assets
liabilitas terkait telah disesuaikan. acquired and liabilities assumed have been
adjusted accordingly.
Kami fokus pada hal ini karena materialitas secara We focused on this matter because of the
kuantitatif dari akusisi tersebut dan eksekusi PPA quantitative materiality of the acquisitions and that
yang melibatkan identifikasi aset dan liabilitas yang the PPA exercise, which involved the identification
diakusisi serta nilai wajarnya, memerlukan of the acquired assets and liabilities and their
penggunaan pertimbangan manajemen dan respective fair values, requires the use of significant
estimasi yang signifikan. Pertimbangan dan estimasi management judgement and estimate. The
signifikan yang terlibat dalam eksekusi PPA terutama significant judgement and estimate involved in the
berkaitan dengan identifikasi dan penilaian wajar PPA exercise mainly is related to the identification
atas aset yang diakusisi. Oleh karena itu, akusisi and fair valuation of the acquired assets. As such,
bisnis Grup Hafar telah ditetapkan sebagai hal audit the business acquisition of Hafar Group has been
utama. determined as a key audit matter.
Pengungkapan Grup mengenai akusisi Grup Hafar The Group’s disclosures on the business
disajikan dalam Catatan 39 atas laporan keuangan combinations acquisition of Hafar Group are set out
konsolidasian. in Note 39 to the consolidated financial statements.
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Bagaimana hal ini ditangani dalam audit How the matter was addressed in the audit
Kami memperoleh pemahaman dengan manajemen We obtained an understanding with management
terkait dengan bisnis dan rasionalisasi dari akuisisi related to the business and rationale of the
tersebut. acquisition.
Kami memperoleh informasi keuangan Grup Hafar We obtained the financial information of Hafar
dan laporan PPA yang disusun oleh tenaga ahli Group and PPA report prepared by management’s
penilaian manajemen dan menilai proses valuation expert and assessed the identification and
identifikasi serta penentuan nilai wajar atas aset determination of fair value of the assets required,
yang diperlukan, termasuk aset tak berwujud dan including intangible assets and liabilities assumed.
liabilitas yang diambil alih.
Kami melakukan diskusi dengan manajemen We discussed with management whether there
mengenai kemungkinan adanya aset lain yang dapat were other identifiable assets acquired and
teridentifkasi yang diperoleh dan liabilitas yang liabilities assumed but not identified in the related
diambil alih namun tidak diungkapkan dalam agreements and due diligence report.
perjanjian terkait maupun laporan due dilligence.
Kami melibatkan tenaga ahli penilaian internal untuk We engaged internal valuation expert in assisting us
membantu kami dalam mengevaluasi metodologi to evaluate the management’s external specialist’s
dan asumsi utama penilaian spesialis manajemen valuation methodologies and key assumptions used
serta input yang digunakan dalam mengukur nilai in measuring the fair value of the significant assets
wajar atas aset signifikan yang diakuisisi (yaitu, kapal acquired (i.e., Neptune pipelaying barge) and
pipelaying barge Neptune) dan aset tak berwujud. intangible assets.
Kami menilai kompetensi, kapabilitas, dan We evaluated the competence, capabilities and
objektivitas tenaga ahli eksternal manajemen dan objectivity of the management experts and our
tenaga ahli internal kami. internal expert.
Kami menguji perhitungan keuntungan dari We tested the calculation of gain from bargain
pembelian dengan diskon atas kombinasi bisnis purchase from the business combination which was
yaitu selisih antara imbalan pembelian dan nilai the difference between the purchase consideration
wajar aset bersih yang teridentifikasi. and fair value of the net identifiable assets.
Kami menilai kesesuaian penyajian dalam laporan We assessed the appropriateness of the related
keuangan konsolidasian. disclosures in the consolidated financial
statements.
Informasi Lain Other Information
Manajemen bertanggung jawab atas informasi lain. Management is responsible for the other
Informasi lain terdiri dari informasi yang tercantum information. The other information comprises the
dalam laporan tahunan, tetapi tidak mencantumkan information included in the annual report, but does
laporan keuangan konsolidasian dan laporan auditor not include the consolidated financial statements
kami. Laporan tahunan diharapkan akan tersedia and our auditor’s report thereon. The annual report
bagi kami setelah tanggal laporan auditor ini. is expected to be made available to us after the date
of this auditor’s report.
Opini kami atas laporan keuangan konsolidasian Our opinion on the consolidated financial
tidak mencakup informasi lain, dan oleh karena itu, statements does not cover the other information
kami tidak akan menyatakan bentuk keyakinan and we will not express any form of assurance
apapun atas informasi lain tersebut. conclusion thereon.
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Liana Ramon Xenia & Rekan Sehubungan dengan audit kami atas laporan In connection with our audit of the consolidated keuangan konsolidasian, tanggung jawab kami financial statements, our responsibility is to read the adalah untuk membaca informasi lain yang other information identified above when it becomes teridentifikasi di atas, jika tersedia dan, dalam available and, in doing so, consider whether the melaksanakannya, mempertimbangkan apakah other information is materially inconsistent with the informasi lain mengandung ketidakonsistensian consolidated financial statements or our knowledge material dengan laporan keuangan konsolidasian obtained in the audit, or otherwise appears to be atau pemahaman yang kami peroleh selama audit, materially misstated. atau mengandung kesalahan penyajian material. Ketika kami membaca laporan tahunan, jika kami When we read the annual report, if we conclude that menyimpulkan bahwa terdapat suatu kesalahan there is a material misstatement therein, we are penyajian material di dalamnya, kami diharuskan required to communicate the matter to those untuk mengomunikasikan hal tersebut kepada pihak charged with governance and take appropriate yang bertanggung jawab atas tata kelola dan actions in accordance with Standards on Auditing mengambil tindakan yang tepat sesuai dengan established by the Indonesian Institute of Certified Standar Audit yang ditetapkan oleh Institut Akuntan Public Accountants. Publik Indonesia. 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 and dan penyajian wajar laporan keuangan fair presentation of the consolidated financial konsolidasian tersebut sesuai dengan Standar statements in accordance with Indonesian Akuntansi Keuangan Indonesia, dan atas Financial Accounting Standards, and for such pengendalian internal yang dianggap perlu oleh internal control as management determines is manajemen untuk memungkinkan penyusunan necessary to enable the preparation of consolidated laporan keuangan konsolidasian yang bebas dari financial statements that are free from material kesalahan penyajian material, baik yang disebabkan misstatement, whether due to fraud or error. oleh kecurangan maupun kesalahan. Dalam penyusunan laporan keuangan In preparing the consolidated financial statements, konsolidasian, manajemen bertanggung jawab management is responsible for assessing the untuk menilai kemampuan Grup dalam Group’s ability to continue as a going concern, mempertahankan kelangsungan usahanya, disclosing, as applicable, matters related to going mengungkapkan, sesuai dengan kondisinya, hal-hal concern and using the going concern basis of yang berkaitan dengan kelangsungan usaha, dan accounting unless management either intends to menggunakan basis akuntansi kelangsungan usaha, liquidate the Group or to cease operations, or has no kecuali manajemen memiliki intensi untuk realistic alternative but to do so. melikuidasi Grup atau menghentikan operasi, atau tidak memiliki alternatif yang realistis selain melaksanakannya. Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for bertanggung jawab untuk mengawasi proses overseeing the Group’s financial reporting process. pelaporan keuangan Grup.
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Tanggung Jawab Auditor terhadap Audit atas Auditor’s Responsibilities for the Audit of the
Laporan Keuangan Konsolidasian Consolidated Financial Statements
Tujuan kami adalah untuk memperoleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the consolidated financial
konsolidasian secara keseluruhan bebas dari statements as a whole are free from material
kesalahan penyajian material, baik yang disebabkan misstatement, whether due to fraud or error, and to
oleh kecurangan maupun kesalahan, dan untuk issue an auditor’s report that includes our opinion.
menerbitkan laporan auditor yang mencakup opini Reasonable assurance is a high level of assurance,
kami. Keyakinan memadai merupakan suatu tingkat but is not a guarantee that an audit conducted in
keyakinan tinggi, namun bukan merupakan suatu accordance with Standards on Auditing will always
jaminan bahwa audit yang dilaksanakan detect a material misstatement when it exists.
berdasarkan Standar Audit akan selalu mendeteksi Misstatements can arise from fraud or error and are
kesalahan penyajian material ketika hal tersebut considered material if, individually or in the
ada. Kesalahan penyajian dapat disebabkan oleh aggregate, they could reasonably be expected to
kecurangan maupun kesalahan dan dianggap influence the economic decisions of users taken on
material jika, baik secara individual maupun secara the basis of these consolidated financial
agregat, dapat diekspektasikan secara wajar akan statements.
memengaruhi keputusan ekonomi yang diambil oleh
pengguna berdasarkan laporan keuangan
konsolidasian tersebut.
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit, kami menerapkan pertimbangan Auditing, we exercise professional judgment and
profesional dan mempertahankan skeptisisme maintain professional skepticism throughout the
profesional selama audit. Kami juga: audit. We also:
• 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 dan design and perform audit procedures
melaksanakan prosedur audit yang responsif responsive to those risks, and obtain audit
terhadap risiko tersebut, serta memperoleh evidence that is sufficient and appropriate to
bukti audit yang cukup dan tepat untuk provide a basis for our opinion. The risk of not
menyediakan basis bagi opini kami. Risiko tidak detecting a material misstatement resulting
terdeteksinya kesalahan penyajian material from fraud is higher than for one resulting from
yang disebabkan oleh kecurangan lebih tinggi error, as fraud may involve collusion, forgery,
dari yang disebabkan oleh kesalahan, karena intentional omissions, misrepresentations, or
kecurangan dapat melibatkan kolusi, the override of internal control.
pemalsuan, penghilangan secara sengaja,
pernyataan salah, atau pengabaian
pengendalian internal.
• Memperoleh suatu pemahaman tentang • Obtain an understanding of internal control
pengendalian internal yang relevan dengan audit relevant to the audit in order to design audit
untuk mendesain prosedur audit yang tepat procedures that are appropriate in the
sesuai kondisinya, tetapi bukan untuk tujuan circumstances, but not for the purpose of
menyatakan opini atas keefektivitasan expressing an opinion on the effectiveness of
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 dibuat accounting estimates and related disclosures
oleh manajemen. made by management.
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• Menyimpulkan ketepatan penggunaan basis • Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh manajemen management's use of the going concern basis of
dan, berdasarkan bukti audit yang diperoleh, accounting and, based on the audit evidence
apakah terdapat suatu ketidakpastian material obtained, whether a material uncertainty exists
yang terkait dengan peristiwa atau kondisi yang related to events or conditions that may cast
dapat menyebabkan keraguan signifikan atas significant doubt on the Group's ability to
kemampuan Grup untuk mempertahankan continue as a going concern. If we conclude that
kelangsungan usahanya. Ketika kami a material uncertainty exists, we are required to
menyimpulkan bahwa terdapat suatu draw attention in our auditor's report to the
ketidakpastian material, kami diharuskan untuk related disclosures in the consolidated financial
menarik perhatian dalam laporan auditor kami statements or, if such disclosures are
ke pengungkapan terkait dalam laporan inadequate, to modify our opinion. Our
keuangan konsolidasian atau, jika conclusions are based on the audit evidence
pengungkapan tersebut tidak memadai, harus obtained up to the date of our auditor's report.
menentukan apakah perlu untuk memodifikasi However, future events or conditions may cause
opini kami. Kesimpulan kami didasarkan pada the Group to cease to continue as a going
bukti audit yang diperoleh hingga tanggal concern.
laporan auditor kami. Namun, peristiwa atau
kondisi masa depan dapat menyebabkan Grup
tidak dapat mempertahankan kelangsungan
usaha.
• Mengevaluasi penyajian, struktur, dan isi • Evaluate the overall presentation, structure and
laporan keuangan konsolidasian secara content of the consolidated financial
keseluruhan, termasuk pengungkapannya, dan statements, including the disclosures, and
apakah laporan keuangan konsolidasian whether the consolidated financial statements
mencerminkan transaksi dan peristiwa yang represent the underlying transactions and
mendasarinya dengan suatu cara yang events in a manner that achieves fair
mencapai penyajian wajar. presentation.
• Memperoleh bukti audit yang cukup dan tepat • Obtain sufficient appropriate audit evidence
terkait informasi keuangan entitas atau aktivitas regarding the financial information of the
bisnis dalam Grup untuk menyatakan opini atas entities business activities within the Group to
laporan keuangan konsolidasian. Kami express an opinion on the consolidated
bertanggung jawab atas arahan, supervisi, dan financial statements. We are responsible for the
pelaksanaan audit Grup. Kami tetap direction, supervision and performance of the
bertanggung jawab sepenuhnya atas opini audit group audit. We remain solely responsible for
kami. our audit opinion.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit, serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance with
pihak yang bertanggung jawab atas tata kelola a statement that we have complied with relevant
bahwa kami telah mematuhi ketentuan etika yang ethical requirements regarding independence, and
relevan mengenai independensi, dan to communicate with them all relationships and
mengomunikasikan seluruh hubungan, serta hal-hal other matters that may reasonably be thought to
lain yang dianggap secara wajar berpengaruh bear on our independence, and where applicable,
terhadap independensi kami, dan jika relevan, related safeguards.
pengamanan terkait.
Page 272
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
31 Desember/ 31 Desember/
December 31, Catatan/ December 31,
2025 Notes 2024
US$ '000 US$ '000
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 72.032 5a 114.921 Cash and cash equivalents
Rekening bank dibatasi penggunaannya 26.540 5b 7.739 Restricted cash in banks
Aset keuangan lainnya 32.316 6 3.094 Other financial assets
Piutang usaha 7a Trade accounts receivable
Pihak berelasi 69.790 40 35.878 Related parties
Pihak ketiga 195.922 132.044 Third parties
Piutang lain-lain - pihak ketiga 8.696 7b 1.936 Other accounts receivable - third parties
Persediaan 20.783 8 19.319 Inventories
Aset kontrak 63.737 9 3.870 Contract assets
Pajak dibayar dimuka 45.227 10a 17.359 Prepaid taxes
Klaim pengembalian pajak 1.667 10b 2.268 Claims for tax refund
Beban dibayar dimuka 5.753 11 4.221 Prepaid expenses
Aset lancar lainnya 16.412 12 13.549 Other current assets
Jumlah Aset Lancar 558.875 356.198 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Rekening bank dibatasi penggunaannya 4.719 5b 4.416 Restricted cash in banks
Piutang lain-lain - pihak ketiga 12.806 7b 13.275 Other accounts receivable - third parties
Pajak dibayar dimuka 11.532 10a 7.711 Prepaid taxes
Klaim pengembalian pajak 23.867 10b 954 Claims for tax refund
Aset tambang 4.420 4.394 Mining properties
Aset tetap 730.345 13 330.167 Property, plant and equipment
Aset hak-guna 41.425 14 18.627 Right-of-use assets
Goodwill 21.395 15 19.768 Goodwill
Aset tak-berwujud - bersih 134.250 17 98.137 Intangible assets - net
Aset pajak tangguhan 2.435 36 201 Deferred tax asset
Investasi pada asosiasi 13.262 18 1.988 Investments in associates
Aset tidak lancar lainnya 23.552 12 11.429 Other non-current assets
Jumlah Aset Tidak Lancar 1.024.008 511.067 Total Non-current Assets
JUMLAH ASET 1.582.883 867.265 TOTAL ASSETS
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated financial
yang merupakan bagian yang tidak terpisahkan statements which are an integral part of the
dari laporan keuangan konsolidasian. consolidated financial statements.
1
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 - Lanjutan DECEMBER 31, 2025 AND 2024 - Continued
31 Desember/ 31 Desember/
December 31, Catatan/ December 31,
2025 Notes 2024
US$ '000 US$ '000
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank 33.572 19 34.121 Bank loans
Utang usaha 20 Trade accounts payable
Pihak berelasi 6.574 40 1.664 Related parties
Pihak ketiga 277.067 118.186 Third parties
Utang lain-lain - pihak ketiga 13.026 736 Other accounts payable - third parties
Utang dividen 953 29 879 Dividends payable
Utang pajak 7.593 21 2.350 Taxes payable
Beban masih harus dibayar 16.550 22 22.566 Accrued expenses
Liabilitas kontrak 21.256 23 20.869 Contract liabilities
Liabilitas jangka panjang yang Current maturities of long-term
jatuh tempo dalam satu tahun: liabilities:
Liabilitas sewa 13.412 24 7.741 Lease liabilities
Pinjaman jangka panjang - pihak ketiga 47.871 25 13.790 Long-term loans - third parties
Utang obligasi 400 26 3.175 Bonds payable
Utang sukuk ijarah 194 27 2.172 Sukuk ijarah payable
Jumlah Liabilitas Jangka Pendek 438.468 228.249 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas jangka panjang - setelah
dikurangi bagian yang jatuh tempo Long-term liabilities - net of current
dalam satu tahun: maturities:
Liabilitas sewa 24.116 24 12.960 Lease liabilities
Pinjaman jangka panjang - pihak ketiga 557.210 25 236.776 Long-term loans - third parties
Utang obligasi 115.540 26 58.396 Bonds payable
Utang sukuk ijarah 57.239 27 28.554 Sukuk ijarah payable
Liabilitas imbalan pasca kerja 33.750 38 28.278 Employee benefits obligation
Liabilitas pajak tangguhan 42.346 36 23.987 Deferred tax liabilities
Liabilitas jangka panjang lainnya 6.756 28 315 Other long-term liabilities
Jumlah Liabilitas Jangka Panjang 836.957 389.266 Total Non-current Liabilities
Jumlah Liabilitas 1.275.425 617.515 Total Liabilities
EKUITAS EQUITY
Modal saham - nilai nominal Rp 5 per saham Capital stock - Rp 5 par value per share
Modal dasar - 4.034.420.000 saham Authorized - 4,034,420,000 shares
Modal ditempatkan dan disetor - Subscribed and paid-up -
10.086.050.000 saham pada 10,086,050,000 shares
31 Desember 2025 as of December 31, 2025
(31 Desember 2024: 1.008.605.000 saham) 33.438 29a 33.438 (December 31, 2024: 1,008,605,000 shares)
Tambahan modal disetor 1.840 29a 1.840 Additional paid-in capital
Penghasilan komprehensif lain (10.281) (5.125) Other comprehensive income
Saldo laba Retained earnings
Ditentukan penggunaannya 1.475 29a 1.475 Appropriated
Tidak ditentukan penggunaannya 236.051 217.243 Unappropriated
Ekuitas yang dapat diatribusikan kepada
pemilik Entitas Induk 262.523 248.871 Equity attributable to owners of the Company
Kepentingan nonpengendali 44.935 29b 879 Non-controlling interests
Jumlah Ekuitas 307.458 249.750 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 1.582.883 867.265 TOTAL LIABILITIES AND EQUITY
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated financial
yang merupakan bagian yang tidak terpisahkan statements which are an integral part of the
dari laporan keuangan konsolidasian. consolidated financial statements.
2
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
Catatan/
2025 Notes 2024
US$ '000 US$ '000
PENDAPATAN 886.459 30 690.811 REVENUES
BEBAN USAHA LANGSUNG (774.234) 31 (600.522) DIRECT COSTS
LABA KOTOR 112.225 90.289 GROSS PROFIT
Beban penjualan dan administrasi (44.757) 32,33 (51.627) Selling and administration expenses
Beban bunga dan keuangan (55.699) 34 (25.897) Interest expenses and finance charges
Penghasilan bunga 2.706 1.015 Interest income
Beban pajak final (9.742) (9.716) Final tax expense
Keuntungan dan kerugian lain-lain - bersih 34.545 35 3.804 Other gains and losses - net
Jumlah (72.947) (82.421) Total
LABA SEBELUM PAJAK 39.278 7.868 PROFIT BEFORE TAX
BEBAN PAJAK PENGHASILAN - BERSIH (4.272) 36 2.084 INCOME TAX EXPENSE - NET
LABA BERSIH TAHUN BERJALAN 35.006 9.952 NET PROFIT FOR THE YEAR
PENGHASILAN (RUGI) KOMPREHENSIF LAIN - OTHER COMPREHENSIVE INCOME (LOSS) -
SETELAH PAJAK NET OF TAX
Item that will not be reclassified subsequently
Pos yang tidak akan direklasifikasi ke laba rugi: to profit or loss:
Pengukuran kembali atas liabilitas imbalan Remeasurement of defined benefits
pasti - setelah pajak (1.136) 1.838 obligation - net of tax
Items that may be reclassified subsequently
Pos-pos yang akan direklasifikasi ke laba rugi: to profit or loss:
Selisih kurs penjabaran laporan keuangan Exchange differences on foreign currency
dalam mata uang asing (4.020) (2.876) currency translation adjustment
Jumlah rugi komprehensif lain Total other comprehensive loss
pada tahun berjalan - setelah pajak (5.156) (1.038) for the year - net of tax
JUMLAH PENGHASILAN KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 29.850 8.914 FOR THE YEAR
LABA YANG DAPAT DIATRIBUSIKAN KEPADA: PROFIT ATTRIBUTABLE TO:
Pemilik Entitas Induk 28.808 9.699 Owners of the Company
Kepentingan nonpengendali 6.198 29b 253 Non-controlling interests
Jumlah laba bersih pada tahun berjalan 35.006 9.952 Net profit for the year
JUMLAH PENGHASILAN KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
YANG DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik Entitas Induk 23.652 8.661 Owners of the Company
Kepentingan Nonpengendali 6.198 29b 253 Non-controlling interests
Jumlah penghasilan komprehensif Total comprehensive income
tahun berjalan 29.850 8.914 for the year
Laba per saham dasar *) Basic earnings per share *)
(dalam US$ penuh) 0,0029 37 0,0010 (in full US$)
*) Dihitung berdasarkan jumlah saham *) Calculated based on number of shares
setelah stock split yang berlaku efektif after stock split that is effective
pada 7 Januari 2025 (Catatan 37) January 7, 2025 (Note 37)
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated financial
yang merupakan bagian yang tidak terpisahkan statements which are an integral part of the
dari laporan keuangan konsolidasian. consolidated financial statements.
3
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
Penghasilan komprehensif lain/ Ekuitas yang
Other comprehensive income dapat
Pengukuran Selisih diatribusikan
kembali imbalan penjabaran kepada pemilik
Tambahan pasca kerja/ laporan Entitas Induk/
Modal modal disetor/ Saham Remeasurement keuangan/ Saldo laba/ Retained earnings Equity Kepentingan Jumlah
disetor/ Additional treasuri/ of defined Foreign currency Ditentukan Tidak ditentukan attributable to Nonpengendali/ ekuitas/
Catatan/ Paid-up paid-in Treasury benefits translation penggunaannya/ penggunaannya/ owners of Non-controlling Total
Notes capital stock capital shares obligation adjustment Appropriated Unappropriated the Company interests equity
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Saldo 1 Januari 2024 33.438 (4.602) (2.033) (1.678) (2.409) 1.475 210.594 234.785 845 235.630 Balance as of January 1, 2024
Laba bersih tahun berjalan - - - - - - 9.699 9.699 253 9.952 Net profit for the year
Penghasilan komprehensif lain - Other comprehensive income -
setelah pajak: net of tax:
Pengukuran kembali atas Remeasurements of defined
liabilitas imbalan pasti - - - 1.838 - - - 1.838 - 1.838 benefits obligation
Selisih kurs penjabaran laporan Exchange differences on
keuangan dalam mata uang foreign currency translation
asing - - - - (2.876) - - (2.876) - (2.876) adjustment
Jumlah penghasilan komprehensif - - - 1.838 (2.876) - 9.699 8.661 253 8.914 Total comprehensive income
Additional paid-in capital - 6.442 - - - - - 6.442 - 6.442 Additional paid-in capital
Saham treasuri 29a - - 2.033 - - - - 2.033 - 2.033 Treasury shares
Dividen 29a - - - - - - (3.050) (3.050) (219) (3.269) Dividends
Saldo per 31 Desember 2024 33.438 1.840 - 160 (5.285) 1.475 217.243 248.871 879 249.750 Balance as of December 31, 2024
Laba bersih tahun berjalan - - - - - - 28.808 28.808 6.198 35.006 Net profit for the year
Penghasilan komprehensif lain - Other comprehensive income -
setelah pajak: net of tax:
Pengukuran kembali atas liabilitas Remeasurements of defined benefits
imbalan pasti - - - (1.136) - - - (1.136) - (1.136) obligation
Selisih kurs penjabaran laporan Exchange differences on
keuangan dalam mata uang foreign currency translation
asing - - - - (4.020) - - (4.020) - (4.020) adjustment
Jumlah penghasilan komprehensif - - - (1.136) (4.020) - 28.808 23.652 6.198 29.850 Total comprehensive income
Kepentingan nonpengendali dari Non-controlling interest from
akuisisi entitas anak 29b - - - - - - - - 38.058 38.058 acquisition of subsidiaries
Dividen 29a - - - - - - (10.000) (10.000) (200) (10.200) Dividends
Saldo per 31 Desember 2025 33.438 1.840 - (976) (9.305) 1.475 236.051 262.523 44.935 307.458 Balance as of December 31, 2025
Lihat catatan atas laporan keuangan konsolidasian yang merupakan bagian See accompanying notes to consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. which are an integral part of the consolidated financial statements.
4
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
Catatan/
2025 Notes 2024
US$ '000 US$ '000
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 726.893 706.478 Cash received from customers
Pembayaran kas kepada pemasok (445.601) (487.540) Cash paid to suppliers
Pembayaran kas kepada karyawan (159.857) (146.318) Cash paid to employees
Kas dihasilkan dari operasi 121.435 72.620 Cash generated from operations
Penerimaan pengembalian pajak 3.200 - Receipt of tax refunds
Penerimaan bunga 2.706 1.015 Interest received
Pembayaran bunga dan beban keuangan (55.699) (25.903) Payment of interest and finance charges
Pembayaran pajak penghasilan dan pajak
lainnya (23.487) (19.796) Payment of income taxes and other taxes
Kas Bersih Diperoleh dari Aktivitas Operasi 48.155 27.936 Net Cash Provided by Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Pencairan aset keuangan lainnya 2.998 - Withdrawal in other financial assets
Pembelian aset tetap (415.086) 13,45 (117.634) Acquisitions of property, plant and equipment
Penempatan rekening bank dibatasi
penggunaannya - 5b (3.696) Placement of restricted cash in banks
Akuisisi entitas anak (34.752) 39 - Acquisition of subsidiaries
Penempatan aset keuangan (15.786) (2.680) Placement in other financial assets
Pembayaran aset eksplorasi dan evaluasi Payment for exploration and evaluation assets
dan properti pertambangan (15.083) (4.126) and mining property
Penempatan investasi entitas asosiasi (13.228) - Placement of investment in associate
Perolehan aset tak-berwujud (4.086) 17 (1.418) Acquisitions of intangible assets
Hasil penjualan aset tetap - 13 89 Proceeds from sale property, plant and equipment
Kas Bersih Digunakan untuk Aktivitas Investasi (495.023) (129.465) Net Cash Used in Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan dari pinjaman jangka panjang -
pihak ketiga 360.621 25 254.603 Proceeds from long-term loan - third parties
Penerimaan dari pinjaman bank 106.238 19 59.000 Proceeds from bank loans
Penerimaan dari utang obligasi 59.587 26 61.564 Proceeds from bonds payable
Penerimaan dari utang sukuk ijarah 29.794 27 30.790 Proceeds from sukuk ijarah payable
Penerimaan dari transaksi jual dan sewa balik 21.679 24 4.337 Proceeds from sale and lease back
Pembayaran pinjaman bank (106.797) 19 (62.000) Payment of bank loans
Pembayaran pinjaman jangka panjang -
pihak ketiga (24.696) 25 (192.384) Payment of long-term loan - third parties
Penempatan rekening bank dibatasi
penggunaannya (18.801) 5b (4.911) Placement of restricted cash in banks
Pembayaran dividen oleh Perusahaan (9.926) 29 (3.099) Payment of dividends by the Company
Pembayaran liabilitas sewa (5.080) 24 (10.002) Payment of lease liabilities
Pembayaran utang obligasi (2.801) 26 - Payment of bonds payable
Pembayaran utang sukuk ijarah (1.966) 27 - Payment of sukuk ijarah payable
Pembayaran dividen entitas anak (200) (219) Payment of dividends by subsidiaries
Penerimaan dari penjualan saham treasuri - 29 8.475 Proceeds from sale of treasury stocks
Kas Bersih Diperoleh dari Aktivitas Pendanaan 407.652 146.154 Net Cash Provided by Financing Activities
(PENURUNAN) KENAIKAN BERSIH KAS NET (DECREASE) INCREASE IN CASH
DAN SETARA KAS (39.216) 44.625 AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT BEGINNING
KAS DAN SETARA KAS AWAL TAHUN 114.921 5a 72.987 OF THE YEAR
Pengaruh perubahan kurs valuta asing atas Effect of changes in foreign exchange rate on
kas dan setara kas (3.673) (2.691) cash and cash equivalents
CASH AND CASH EQUIVALENTS AT END
KAS DAN SETARA KAS AKHIR TAHUN 72.032 5a 114.921 OF THE YEAR
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated financial
yang merupakan bagian yang tidak terpisahkan statements which are an integral part of the
dari laporan keuangan konsolidasian. consolidated financial statements.
5
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
1. UMUM 1. GENERAL
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Petrosea Tbk (“Perusahaan”) didirikan PT Petrosea Tbk (the “Company”) was
berdasarkan Akta No. 75 tertanggal established under Deed No. 75 dated
21 Februari 1972 dibuat oleh Djojo Muljadi, S.H., February 21, 1972 made by Djojo Muljadi, S.H.,
Notaris di Jakarta, berdasarkan ketentuan Notary in Jakarta, within the framework of the
Undang-Undang Penanaman Modal Asing tahun Foreign Capital Investment Law of 1967. The
1967. Akta pendirian ini disahkan oleh Menteri deed of establishment was approved by the
Kehakiman dalam surat keputusan Minister of Justice in his decision letter
No. Y.A.5/51/17 tanggal 30 November 1972 dan No. Y.A.5/51/17, dated November 30, 1972,
diumumkan dalam Berita Negara No. 12 and was published in State Gazette No. 12
Tambahan No. 96 tanggal 9 Februari 1973. Supplement No. 96, dated February 9, 1973.
Anggaran dasar Perusahaan telah mengalami The articles of association have been amended
beberapa kali perubahan, perubahan terakhir several times, the latest amendment to the
anggaran dasar Perusahaan berdasarkan Akta Company's articles of association based on
No. 4 tertanggal 19 Mei 2025 yang dibuat di Deed No. 4 dated May 19, 2025 made before
hadapan Shanti Indah Lestari, S.H., M.Kn, Notaris Shanti Indah Lestari, S.H., M.Kn, Notary in
di Kabupaten Tangerang dan atas perubahan Tangerang Regency and the amendment to the
anggaran dasar tersebut telah diterima dan articles of association has been received and
dicatat di dalam Sistem Administrasi Badan recorded in the Legal Entity Administration
Hukum berdasarkan Surat Kementerian Hukum System based on the Letter from the Ministry of
Republik Indonesia perihal Penerimaan Law of the Republic of Indonesia regarding the
Pemberitahuan dan Perubahan Anggaran Receipt of Notification and Amendment to the
Dasar No. AHU-AH.01.09-0299482 tanggal Articles of No. AHU-AH.01.09-0299482 dated
18 Juni 2025 terkait dengan perubahan alamat June 18, 2025 related to changes in the
lengkap Perusahaan. Company's full address.
Susunan Direksi dan Dewan Komisaris terakhir The latest composition of the Board of Directors
termuat dalam Akta Notaris No. 5 tertanggal and Board of Commissioner is stated in Deed
21 April 2025 yang dibuat oleh Shanti Indah No. 5 dated April 21, 2025 made before Shanti
Lestari, S.H., M.Kn., Notaris di Kabupaten Indah Lestari, S.H. M.Kn., Notary in Tangerang
Tangerang, dan telah disimpan dalam Sistem Regency, which have been recorded in Legal
Administrasi Badan Hukum berdasarkan Surat Entity Administration System as per Letter
Kementerian Hukum Republik Indonesia perihal from the Ministry of Law of the Republic of
Penerimaan Pemberitahuan dan Perubahan Indonesia regarding the Receipt of
Anggaran Dasar No. AHU-AH.01.09-0214518 Notification and Amendment to the Articles of
tanggal 30 April 2025. No. AHU-AH.01.09-0214518 dated
April 30, 2025.
Kantor pusat Perusahaan berlokasi di Wisma The Company's head office is located at Wisma
Barito Pacific, JI. Let. Jend. S. Parman Kav. 62- Barito Pacific, JI. Let. Jend. S. Parman Kav. 62-
63, Desa/Kelurahan Slipi, Kec. Palmerah, Kota 63, Desa/Kelurahan Slipi, Kec. Palmerah, Kota
Adm. Jakarta Barat, Provinsi DKI Jakarta, 11410 Adm. Jakarta Barat, Provinsi DKI Jakarta,
Indonesia dan memiliki kantor pendukung di 11410 Indonesia and its support offices are
Jl. KM 5,5 Kariangau, RT 14, Kel. Kariangau located in Jl. KM 5.5 Kariangau, RT 14,
Balikpapan Barat, Kalimantan Timur serta di Kel. Kariangau, West Balikpapan, East
Jl. Poros Pengalengan RT 04/RW 02, Kalimantan and in Jl. Poros Pengalengan
Kel. Klabinain Distrik Aimas, Kabupaten Sorong, RT 04/RW 02, Kel. Klabinain Distrik Aimas,
Papua Barat. Kabupaten Sorong, West Papua.
Sesuai dengan Pasal 3 Anggaran Dasar In accordance with Article 3 of the Company’s
Perusahaan, ruang lingkup kegiatan Perusahaan Articles of Association, the scope of its activities
meliputi bidang konstruksi, pertambangan dan includes construction, mining and quarrying,
penggalian, industri pengolahan, perdagangan, processing industry, trading, transportation and
pengangkutan dan pergudangan, informasi dan warehousing, information and communication,
komunikasi, aktivitas profesional, ilmiah dan professional, scientific and technical activities,
teknis, aktivitas penyewaan, dan sewa guna leasing and leasing activities without option
usaha tanpa hak opsi, ketenagakerjaan, serta rights, employment, and education.
pendidikan.
6
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Perusahaan mulai beroperasi secara komersial The Company started its commercial
pada tahun 1972. Saat ini, kegiatan Perusahaan operations in 1972. Currently, the Company's
terutama dalam bidang aktivitas penunjang activities mainly comprise of mining activities
pertambangan dan penggalian, reparasi mesin, and other quarrying, machinery repairments,
konstruksi gedung, bangunan pelabuhan, building, port building, civil building and road
bangunan sipil dan jalan, instalasi konstruksi, constructions, construction installations, sea
aktivitas pelayanan kepelabuhan laut, aktivitas port services, management consultancy
konsultasi manajemen, aktivitas penyewaan, activities, leasing activities, provision and
penyedia dan fungsi manajemen sumber daya management function of human resources,
manusia, penyiapan lahan, instalasi listrik, dan land preparation, electrical installation, and
pelatihan kerja teknik yang berlokasi di beberapa technical job training located in several cities in
kota di Indonesia, seperti Kalimantan, Sulawesi, Indonesia, such as Kalimantan, Sulawesi,
Sumatera dan Papua, dan di luar Indonesia, yaitu Sumatera and Papua, and outside Indonesia,
Australia, Papua Nugini, Singapura dan Pakistan. which is Australia, Papua New Guinean,
Singapore and Pakistan.
Perusahaan dan entitas anak (secara bersama- The Company and its subsidiaries (collectively
sama disebut sebagai “Grup”) mempunyai referred to as the “Group”) had total number
13.690 karyawan (termasuk 7.590 karyawan of employees of 13,690 (including
tidak tetap) (tidak diaudit) pada tanggal 7,590 non-permanent employees) (unaudited)
31 Desember 2025 (2024: 7.610 karyawan as of December 31, 2025 (2024: 7,610
(termasuk 3.609 karyawan tidak tetap) (tidak (including 3,609 non-permanent employees)
diaudit)). (unaudited)).
Berdasarkan surat No. 31/V/PMDN/2009 dari Based on letter No. 31/V/PMDN/2009 of
Badan Koordinasi Penanaman Modal (”BKPM”) Investment Coordinating Board (“BKPM”) dated
tanggal 23 Juni 2009, status Perusahaan berubah June 23, 2009, the Company’s status is
menjadi penanaman modal dalam negeri efektif changed to a domestic capital investment
mulai tanggal tersebut. Berdasarkan Akta No. 57 effective from such date. In accordance with
tanggal 27 Mei 2009, Perusahaan tergabung Deed No. 57 dated May 27, 2009, the Company
dalam kelompok usaha PT Indika Energy Tbk. is one of the Group of companies owned by
Pada tanggal 28 Juli 2022, PT Indika Energy Tbk PT Indika Energy Tbk. On July 28, 2022,
telah mengalihkan kepemilikannya kepada PT Indika Energy Tbk has transferred the
PT Caraka Reksa Optima (CARA). ownership to PT Caraka Reksa Optima
(CARA).
Pada tanggal 16 Februari 2024, merujuk pada On February 16, 2024, referring to the
surat pemberitahuan dari PT Kreasi Jasa Persada notification letter from PT Kreasi Jasa Persada
(KJP), entitas anak langsung yang dikendalikan (KJP), direct subsidiary controlled and owned
dan dimiliki sebesar 99,98% oleh PT Petrindo 99.98% by PT Petrindo Jaya Kreasi Tbk
Jaya Kreasi Tbk (CUAN), kepada Perusahaan, (CUAN), to the Company, KJP has completed
KJP telah menyelesaikan pengambilalihan atas the acquisition of 342,925,700 shares
342.925.700 lembar saham (mewakili 34% dari (represents 34% from the total issued and paid
keseluruhan modal disetor dan ditempatkan up capital in the Company) which is owned by
Perusahaan) yang dimiliki CARA. CARA.
Pada tanggal 7 Juni 2024, KJP telah menambah On June 7, 2024, KJP increased its ownership
kepemilikan saham sebanyak 75.836.700 saham by 75,836,700 shares, which represents 7.5%
yang mewakili 7,5% dari modal disetor dan of the Company’s paid-up and issued capital, as
ditempatkan Perusahaan, yang merupakan hasil a result of divestment carried out by CARA.
divestasi yang dilakukan oleh CARA. Sehingga, Therefore, the share ownership of KJP in the
kepemilikan saham KJP di Perusahaan adalah Company amounts to 41.52%.
sebesar 41,52%.
Pada tanggal 3 Maret 2025, KJP telah menambah On March 12, 2025, KJP increased its share
kepemilikan saham sebanyak 39.718.000 saham. ownership by 39,718,000 shares. As a result,
Sehingga, kepemilikan saham KJP di Perusahaan KJP's share ownership in the Company is
adalah sebesar 41,91%. 41.91%.
Pada tanggal 6 Maret 2025, KJP telah menambah On March 12, 2025, KJP increased its share
kepemilikan saham sebanyak 48.545.800 saham. ownership by 48,545.800 shares. As a result,
Sehingga, kepemilikan saham KJP di Perusahaan KJP's share ownership in the Company is
adalah sebesar 42,39%. 42.39%.
7
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 10 Maret 2025, KJP telah On March 12, 2025, KJP increased its share
menambah kepemilikan saham sebanyak ownership by 8,269,900 shares. As a result,
8.269.900 saham. Sehingga, kepemilikan saham KJP's share ownership in the Company is
KJP di Perusahaan adalah sebesar 42,48%. 42.48%.
Pada tanggal 12 Maret 2025, KJP telah On March 12, 2025, KJP increased its share
menambah kepemilikan saham sebanyak ownership by 105,223,100 shares. As a result,
105.223.100 saham. Sehingga, kepemilikan KJP's share ownership in the Company is
saham KJP di Perusahaan adalah sebesar 43.52%.
43,52%.
Pada tanggal 17 Maret 2025, KJP telah On March 18, 2025, KJP increased its share
menambah kepemilikan saham sebanyak ownership by 72,104,600 shares. As a result,
72.104.600 saham. Sehingga, kepemilikan KJP's share ownership in the Company is
saham KJP di Perusahaan adalah sebesar 44.23%.
44,23%.
Pada tanggal 18 Maret 2025, KJP telah On March 18, 2025, KJP increased its share
menambah kepemilikan saham sebanyak ownership by 15,197,600 shares. As a result,
15.197.600 saham. Sehingga, kepemilikan KJP's share ownership in the Company is
saham KJP di Perusahaan adalah sebesar 44.38%.
44,38%.
Pada tanggal 24 Juni 2025, KJP telah menambah On June 24, 2025, KJP increased its share
kepemilikan saham sebanyak 91.000.000 saham. ownership by 91,000,000 shares. As a result,
Sehingga, kepemilikan saham KJP di Perusahaan KJP's share ownership in the Company is
adalah sebesar 45,29%. 45.29%.
Pada tanggal 24 Juli 2025, KJP telah menambah On July 24, 2025, KJP increased its share
kepemilikan saham sebanyak 2.599.400 saham. ownership by 2,599,400 shares. As a result,
Sehingga, kepemilikan saham KJP di Perusahaan KJP's share ownership in the Company is
adalah sebesar 45,31%. 45.31%.
Pada tanggal 28 Oktober 2025, KJP telah On October 28, 2025, KJP increased its share
menambah kepemilikan saham sebanyak ownership by 1,529,300 shares. As a result,
1.529.300 saham. Sehingga, kepemilikan saham KJP's share ownership in the Company is
KJP di Perusahaan adalah sebesar 45,33%. 45.33%.
Susunan Dewan Komisaris, Direksi, dan Komite The Board of Commissioners, Directors, and
Audit Perusahaan adalah sebagai berikut: Audit Committee of the Company consisted of
the following:
31 Desember 2025/ December 31, 2025 31 Desember 2024/ December 31, 2024
Presiden Komisaris : Osman Sitorus Osman Sitorus : President Commissioner
Komisaris Independen : Osman Sitorus Osman Sitorus : Independent Commissioner
Setia Untung Arimuladi, S.H., M.Hum. Setia Untung Arimuladi, S.H., M.Hum.
Komisaris : Prof. Ginandjar Kartasasmita Prof. Ginandjar Kartasasmita : Commissioners
Djauhar Maulidi, S.E., M.B.A. Djauhar Maulidi, S.E., M.B.A.
Erwin Ciputra Erwin Ciputra
Jendral Polisi (Purn) Drs. Sutanto Jendral Polisi (Purn) Drs. Sutanto
Presiden Direktur : Michael Michael : President Director
Direktur : Kartika Hendrawan Kartika Hendrawan : Director
Direktur Keuangan : Ruddy Santoso Ruddy Santoso : Finance Director
Direktur : Meinar Kusumastuti Meinar Kusumastuti : Director
Direktur : Iman Darus Hikhman Iman Darus Hikhman : Director
Komite Audit, Risiko & Kepatuhan The Audit, Risk & Compliance Committee
Ketua : Setia Untung Arimuladi, S.H., M.Hum. Osman Sitorus : Chairman
Anggota : Sahat Pardede Sahat Pardede : Members
M. Oka Lesmana Firdauzi M. Oka Lesmana Firdauzi
Madelin A. Hardjapamekas Madelin A. Hardjapamekas
Sekretaris Perusahaan : Anto Broto Anto Broto : Corporate Secretary
Audit Internal : Muhammad Faisal Erlantara Muhammad Faisal Erlantara : Internal Audit
8
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
b. Penawaran Saham Perusahaan b. Public Offering of Shares of the Company
Pada tanggal 21 Mei 1990, Perusahaan On May 21, 1990, the Company obtained an
memperoleh pernyataan efektif untuk melakukan effective statement to offer 4,500,000 of the
penawaran umum perdana atas 4.500.000 saham 13,500,000 issued shares to the public in initial
dari 13.500.000 saham yang ditempatkan dengan public offering with a par value of
nilai nominal Rp 1.000 per saham. Selanjutnya, Rp 1,000 per share. Since then, a 1:1 share
Perusahaan menerbitkan saham bonus dengan bonus in November 1994, a 9:10 share bonus
perbandingan 1:1 pada bulan November 1994, in March 1998 and a stock split in 1998 have
saham bonus dengan perbandingan 9:10 pada resulted in an increase of issued shares to
bulan Maret 1998 dan melakukan pemecahan 102,600,000 with a par value of Rp 500 per
saham pada tahun 1998, sehingga jumlah saham share.
diterbitkan meningkat menjadi 102.600.000
saham dengan nilai nominal Rp 500 per saham.
Pada tahun 2009, Perusahaan mengurangi In 2009, the Company reduced its issued capital
jumlah saham beredar melalui pembelian kembali stock by 1,739,500 shares through the share
saham sebanyak 1.739.500 lembar. buyback.
Pada bulan Februari 2012, Perusahaan In February 2012, the Company changed the
melakukan pemecahan nilai nominal saham dari par value from Rp 500 to Rp 50 per share, thus
semula sebesar Rp 500 menjadi sebesar Rp 50 increasing the number of issued and paid-up
per saham, sehingga jumlah modal ditempatkan capital stocks from 100,860,500 shares to
dan disetor meningkat dari 100.860.500 lembar 1,008,605,000 shares.
saham menjadi 1.008.605.000 lembar saham.
Pada tahun 2020, Perusahaan mengurangi In 2020, the Company reduced its issued capital
jumlah saham beredar melalui pembelian kembali stock by 16,940,500 shares through the share
saham sebanyak 16.940.500 lembar saham buyback (Note 29a).
(Catatan 29a).
Selama periode dari tanggal 15 Mei 2024 sampai During the period from May 15, 2024 to
dengan 4 Juni 2024, Perusahaan melakukan June 4, 2024, the Company transferred
pengalihan saham hasil buyback (saham treasuri) 16,940,500 shares resulting from the buyback
sebanyak 16.940.500 saham kepada masyarakat (treasury shares) to the public to support the
untuk mendukung likuiditas Perusahaan. Company’s liquidity. The gains from the transfer
Keuntungan dari jumlah pengalihan saham hasil of shares resulting from a buyback are
buyback disajikan dalam ekuitas sebagai presented in equity as additional paid-in capital.
tambahan modal di setor.
Berdasarkan akta Rapat Umum Pemegang Based on Extraordinary General Meeting
Saham Luar Biasa (“RUPSLB”) No. 1 tanggal of Shareholders (“EGMS”) No. 1 dated
16 Desember 2024, Perusahaan melakukan December 16, 2024, the Company conducted
pemecahan nilai nominal saham dari Rp 50 per stock split for the nominal value of shares from
saham menjadi Rp 5 per saham atau dengan Rp 50 per share to Rp 5 per share or with
rasio 1:10. Awal perdagangan saham dengan ratio 1:10. The commencement of stock trading
nilai nominal baru di pasar tunai tanggal with a new nominal value in the cash market on
7 Januari 2025 (Catatan 29a). January 7, 2025 (Note 29a).
Pada tanggal 31 Desember 2025, seluruh saham As of December 31, 2025, all the Company’s
Perusahaan sebanyak 10.086.050.000 saham 10,086,050,000 shares (December 31, 2024:
(31 Desember 2024: 1.008.605.000 saham) 1,008,605,000 shares) listed on the Indonesia
tercatat di Bursa Efek Indonesia (BEI) Stock Exchange (IDX) (Note 29a).
(Catatan 29a).
9
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
c. Entitas Anak yang Dikonsolidasi dan Entitas c. Consolidated Subsidiaries and Associate
Asosiasi Entities
Perusahaan secara langsung dan tidak langsung The Company has direct and indirect ownership
memiliki entitas anak berikut: in the following subsidiaries:
Persentase Kepemilikan/ Jumlah Aset Sebelum Eliminasi/
Percentage of Ownership Tahun Beroperasi Total Assets Before Elimination
31 Desember/ 31 Desember/ Secara Komersil/ 31 Desember/ 31 Desember/
Anak Perusahaan/ Domisili/ Jenis Usaha/ Decemb er 31, Decemb er 31, Start of Commercial Decemb er 31, Decemb er 31,
Sub sidiaries Domicile Nature of Business 2025 2024 Operations 2025 2024
% % US$ '000 US$ '000
PTP Investments Pte. Ltd. (PTPTS) Singapura/ Singapore Investasi/ Investment 100,00% 100,00% Tidak aktif/ Dormant 3 3
PT Kinarya Bangun Sesama (PTKBS) Jakarta Barat/ Pertanian, industri pengolahan dan 99,99% 99,99% 2021 867 964
(d/h/ formerly PT Petrosea West Jakarta pertambangan/
Kalimantan (PTPK)) Agriculture, processing industry and trading
PT POSB Infrastructure Indonesia Jakarta Barat/ Pengelolaan pelabuhan khusus/ 99,80% 99,80% 2015 2.098 1.980
(PTPII) West Jakarta Special port management
PT Rekakarsa Karya Nusantara (PTRKN) Balikpapan/ Jasa rekayasa/ Engineering services 99,90% 99,90% 2022 469 412
(d/h/ formerly PT Petrosea Rekayasa Balikpapan
dan Kontruksi Indonesia (PTPRKI)) (ii)
PT Karya Bhumi Lestari (PTKBL) Jakarta Barat/ Jasa penunjang perusahaan pertambangan/ 99,99% 99,99% 2018 43.853 65.130
West Jakarta Support mining companies services
PT Kuala Pelabuhan Indonesia Jakarta Selatan/ Operasi pelabuhan, transportasi, contracting 95,00% 95,00% 1995 12.194 13.019
(PTKPI) South Jakarta (jalan) dan jasa rendering /
Port operation, transportation, contracting
(roads) and the rendering of services
Petros Solution Pty Ltd (PSA) Australia/ Australia Solution provider dalam bidang geologi, 100,00% 100,00% 2021 567 2.768
pertambangan, rekayasa dan konstruksi/
Solution provider in geology, mining & engineering
and construction
PT Kemilau Mulia Sakti (PTKMS) Jakarta Barat/ Tambang batu bara/ Coal mining 99,99% 99,99% 2023 21.325 14.473
West Jakarta
PT Petrosea Infrastruktur Nusantara Jakarta Barat/ Perusahaan holding, aktivitas profesional, 99,99% 99,90% 2024 21.424 310
(PTPIN) *) (i) West Jakarta ilmiah, dan teknis/ Holding company,
professional activities, scientific and technique
PT Petrosea Engineering Procurement Jakarta Barat/ Keuangan dan asuransi serta profesional, 99,99% - 2025 37.322 -
Construction (PTPEPC) (i) West Jakarta ilmiah, dan teknis/ Finance and insurance, and
professional activities, scientific and technique
HBS (PNG) Limited Papua Nugini/ Konstruksi, pertambangan dan penggalian, 100,00% - 2025 51.975 -
(HBS) Papua New Guinea transportasi, pergudangan dan komunikasi
perumahan, persewaan dan aktivitas jasa lainnya/
Construction, mining and quarrying, transportation,
warehousing and communications, real estate,
rental and corporate service activities and others
PT Kinarya Medika Selaras Jakarta Barat/ Aktivitas profesional, ilmiah dan teknis, 99,90% - 2025 60 -
(PTKIMS) West Jakarta perdagangan besar dan eceran, serta
kesehatan manusia dan sosial/
Professional, scientific, and technical activities,
wholesale and retail trade, as well as human health
and social activities
Kepemilikan tidak langsung melalui entitas anak/ Indirect ownership through sub sidiary
PT Mahaka Industri Perdana Jakarta Barat/ Pertambangan, perindustrian, agrobisnis, 51,25% 51,25% 1994 1.539 1.504
(PTMIP) (ii) West Jakarta perdagangan umum/ Mining, industry,
agrob usiness, general trading
PT Cristian Eka Pratama Jakarta Barat/ Tamb ang b atu b ara/ Coal mining 99,98% 99,98% 2023 71.755 46.665
(PTCEP) (iii) West Jakarta
PT Hafar Daya Konstruksi Jakarta Selatan/ Konstruksi bangunan sipil lainnya, aid serta 51,00% - 2025 36.434 -
(PTHDK) (v) South Jakarta instalasi sistem kelistrikan dan konstruksi/
Other civil engineering construction, aids also
electrical system and construction installation
PT Hafar Daya Samudera Jakarta Selatan/ Angkutan laut domestik dan luar negeri 51,00% - 2025 19.937 -
(PTHDS) (v) South Jakarta khusus untuk barang/ Domestic and overseas
sea freight on goods.
PT Hafar Capitol Nusantara Jakarta Selatan/ Angkutan laut domestik dan luar negeri 100,00% - 2025 14.215 -
(PTHCN) *) (ix) South Jakarta khusus untuk barang/ Domestic and overseas
sea freight on goods
10
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Persentase Kepemilikan/ Jumlah Aset Sebelum Eliminasi/
Percentage of Ownership Tahun Beroperasi Total Assets Before Elimination
31 Desember/ 31 Desember/ Secara Komersil/ 31 Desember/ 31 Desember/
Anak Perusahaan/ Domisili/ Jenis Usaha/ Decemb er 31, Decemb er 31, Start of Commercial Decemb er 31, Decemb er 31,
Sub sidiaries Domicile Nature of Business 2025 2024 Operations 2025 2024
% % US$ '000 US$ '000
Petrosea Services Solutions Pte., Ltd. Singapura/ Singapore Perusahaan induk lainnya/ 100,0% - 2025 12.078 -
(PSS) Other holding companies
Scan-bilt Pte. Ltd. Singapura/ Singapore Konstruksi dan teknik sipil/ 100,00% - 2025 12.795 -
(SBPL) Construction and civil engineering
Petrosea Solutions Pakistan (Pte.) Ltd. Karachi (Pakistan)/ Rekayasa, pengadaan, dan konstruksi/ 99,00% - 2025 13 -
(PSP) (x) Karachi (Pakistan) Engineering, procurement & construction
PT Lintas Kelola Berlaba Jakarta Barat/ Pertambangan dan penggalian, aktivitas 51,00% 51,00% 2024 5.026 310
(PTLKB) *) (iv) West Jakarta professional ilmiah dan teknis/ Mining and
quarrying, professional activities and technique
Hidden Valley Contractors Ltd. Papua Nugini/ Jasa pertambangan/ Mining services 51,00% - 2025 13.509 -
(HVC) (xi) Papua New Guinea
HBS (PNG) Pty. Limited (HBSAu) (xii) Australia/ Australia Jasa pertambangan/ Mining services 100,00% - 2025 32 -
HBS Plant Hire Ltd. (HPH) *) (xii) Papua Nugini/ Transportasi, pergudang dan komunikasi/ 100,00% - 2025 - -
Papua New Guinea Transportation, warehousing and communications
HBS Solomon Island Limited (HBSSI) (xii) Kepulauan Solomon/ Jasa pertambangan/ Mining services 100,00% - 2025 4 -
Solomon Island
*) Sedang tidak menjalankan kegiatan usaha secara komersial atau tidak aktif beroperasi./ Currently not performing b usiness activities commercially or not actively operating.
i) Pemilikan melalui PTP sebesar 99,99%./ O wnership through PTP of 99.99% .
ii) Pemilikan melalui PTP sebesar 99,90%./ O wnership through PTP of 99.90%.
iii) Pemilikan tidak langsung melalui PTPII sebesar 51,25%. / Indirect ownership through PTPII of 51.25%.
iv) Pemilikan tidak langsung melalui PTKMS sebesar 99,98% dan PTKBL sebesar 0,02%./ Indirect ownership through PTKMS of 99.98% and PTKBL of 0.02%.
v) Pemilikan tidak langsung melalui PTPIN sebesar 51,00%./ Indirect ownership through PTPIN of 51.00%.
vi) Pemilikan tidak langsung melalui PTPEPC sebesar 51,00%./ Indirect ownership through PTPEPC of 51.00%.
vii) Pemilikan tidak langsung melalui PTPEPC sebesar 60,00%./ Indirect ownership through PTPEPC of 51.00%.
viii) Pemilikan tidak langsung melalui PSS sebesar 99,00%./ Indirect ownership through PSS of 99.00%.
ix) Pemilikan tidak langsung melalui PTHDS sebesar 100,00%./ Indirect ownership through PTHDS of 100.00%.
x) Pemilikan melalui PTP sebesar 1,00% dan tidak langsung melalui PTPSS sebesar 99,00%./ Ownership through PTP of 1% and i ndirect ownership through PTPSS of 99.00%.
xi) Pemilikan tidak langsung melalui HBS sebesar 51,00%./ Indirect ownership through HBS of 51.00%.
xii) Pemilikan tidak langsung melalui HBS sebesar 100,00%./ Indirect ownership through HBS of 100.00%.
Berdasarkan Akta No. 17 tanggal 6 Agustus 2015, Based on Deed No. 17 dated August 6, 2015,
Perusahaan melalui entitas anak, PTPII, telah the Company through its subsidiary, PTPII, has
mengakuisisi 51,25% saham dari PTMIP, yang acquired 51.25% shares of PTMIP, a Company
berdomisili di Tangerang Selatan. Akuisisi domiciled in South Tangerang. Acquisition was
dilakukan untuk memperkuat lini bisnis done to strengthen the Company’s business
Perusahaan. Goodwill yang timbul dari transaksi lines. Goodwill arising from the acquisition
akuisisi ini sebesar US$ 781 ribu (Catatan 15). amounted to US$ 781 thousand (Note 15).
Pada tanggal 24 Maret 2017, Perusahaan On March 24, 2017, the Company established
mendirikan entitas anak baru, PTPRKI dan new subsidiaries, PTPRKI and PTKBL with
PTKBL dengan kepemilikan saham masing- 99.90% and 99.00% ownership interest,
masing sebesar 99,90% dan 99,00%, sisanya respectively, the remaining ownership 0.10%
sebesar 0,10% saham PTPRKI dan 1% saham shares of PTPRKI and 1% shares of PTKBL
PTKBL dimiliki oleh PTPII. were owned by PTPII.
Pada tanggal 28 Juni 2018, Perusahaan telah On June 28, 2018, the Company acquired 95%
mengakuisisi 95% saham PTKPI, yang shares of PTKPI, a Company domiciled in
berdomisili di Jakarta Selatan. Akuisisi ini South Jakarta. The acquisition constituted
merupakan kombinasi bisnis antara entitas business combination among entities under
pengendali. Selisih antara jumlah imbalan yang common control. The difference between the
ditransfer dengan jumlah tercatat aset bersih amount transferred and the carrying amount of
PTKPI sebesar US$ 5.421 ribu disajikan dalam net assets of PTKPI amounted to
ekuitas sebagai tambahan modal disetor. US$ 5,421 thousand was presented in equity
as additional paid-in capital.
Pada tanggal 8 Maret 2021, Perusahaan On March 8, 2021, the Company established a
mendirikan entitas anak baru, PSA yang new subsidiary, PSA which located in Australia
berkedudukan di Australia dengan kepemilikan with 100% ownership of shares.
saham sebesar 100%.
Pada tanggal 27 Agustus 2021, melalui keputusan On August 27, 2021, through a circular decision
sirkuler para pemegang saham PTKBL, of the shareholders of PTKBL, the Company
Perusahaan meningkatkan jumlah modal disetor increased the total paid-up capital of PTKBL
PTKBL melalui skema inbreng benda bergerak through the inbreng moving assets scheme
sebesar US$ 17.811 ribu sehingga total modal amounted to US$ 17,811 thousand, hence the
disetor PTKBL menjadi US$ 20.406 ribu. Tidak total paid-up capital of PTKBL is
ada perubahan komposisi kepemilikan saham US$ 20,406 thousand. There is no change in
Perusahaan pada PTKBL sebesar 99,99%, sisa the composition of the Company's share
kepemilikan sebesar 0,01% tetap dimiliki oleh ownership in PTKBL of 99.99%, the remaining
PTPII. 0.01% remains owned by PTPII.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 30 Agustus 2021, melalui keputusan On August 30, 2021, through the decision of the
Rapat Umum Pemegang Saham (“RUPS”) yang General Meeting of Shareholders (“GMS”)
disahkan dengan Akta No. 22 yang dibuat which was ratified by Deed No. 22 made before
dihadapan notaris Ungke Mulawanti, S.H., M.Kn., a notary Ungke Mulawanti, S.H., M.Kn.,
PTPRKI resmi berubah nama menjadi PTRKN PTPRKI officially changed its name to PTRKN
dan perubahan tempat kedudukan semula and the change of domicile, previously in South
berkedudukan di Tangerang Selatan menjadi Tangerang to become in Balikpapan City. The
berkedudukan di Kota Balikpapan. Jumlah Company's total shareholding did not change
kepemilikan saham Perusahaan tidak berubah either before or after the name change, which
baik sebelum atau sesudah pergantian nama, was 99.90%.
yaitu 99,90%.
Pada tanggal 1 September 2021, melalui On September 1, 2021, through the decision of
keputusan RUPS yang disahkan dengan akta the GMS which was ratified by notarial deed
notaris No. 1 yang dibuat dihadapan notaris No. 1 made before a notary Ungke Mulawanti,
Ungke Mulawanti, S.H., M.Kn., PTPK resmi S.H., M.Kn., PTPK officially changed its name
berubah nama menjadi PT Kinarya Bangun to PT Kinarya Bangun Sesama (PTKBS) and
Sesama (PTKBS) dan perubahan tempat the change of domicile, previously in
kedudukan semula berkedudukan di Kota Balikpapan City to be changed in South
Balikpapan menjadi berkedudukan di Tangerang Tangerang. The Company's total shareholding
Selatan. Jumlah kepemilikan saham Perusahaan did not change either before or after the name
tidak berubah baik sebelum atau sesudah change, which was 99.80%.
pergantian nama, yaitu 99,80%.
Pada tanggal 16 September 2021, Perusahaan On September 16, 2021, the Company
meningkatkan jumlah modal disetor PSA sebesar increased the total paid-up capital of PSA by
AU$ 5.003 ribu (setara dengan US$ 3.627 ribu). AU$ 5,003 thousand (equivalent to
US$ 3,627 thousand).
Pada tanggal 9 Februari 2022, melalui keputusan On February 9, 2022, through a circular
sirkuler para pemegang saham PTKBS, decision of the shareholders of PTKBS, the
Perusahaan meningkatkan jumlah modal disetor Company increased the total paid-up capital of
PTKBS sebesar Rp 17,5 miliar sehingga jumlah PTKBS by Rp 17.5 billion, hence the total paid-
modal disetor menjadi Rp 18 miliar (setara up capital of PTKBS is Rp 18 billion (equivalent
dengan US$ 1.251 ribu). Terdapat perubahan to US$ 1,251 thousand). There is a change in
komposisi kepemilikan saham Perusahaan pada the composition of the Company's share
PTKBS dari yang sebelumnya sebesar 99,80% ownership in PTKBS from previously 99.80% to
menjadi sebesar 99,99%. 99.99%.
Pada tanggal 18 Agustus 2022, Perusahaan On August 18, 2022, the Company increased
meningkatkan jumlah modal disetor PSA sebesar the total paid-up capital of PSA by
AU$ 4.638 ribu (setara dengan US$ 3.298 ribu). AU$ 4,638 thousand (equivalent to
US$ 3,298 thousand).
Pada tanggal 28 Desember 2022, Perusahaan On December 28, 2023, the Company
meningkatkan jumlah modal disetor PSA sebesar increased the total paid-up capital of PSA by
AU$ 220 ribu (setara dengan US$ 148 ribu). AU$ 220 thousand (equivalent to
US$ 148 thousand).
Pada tanggal 10 Mei 2023, Perusahaan On May 10, 2023, the Company increased the
meningkatkan jumlah modal disetor PSA sebesar total paid-up capital of PSA by
AU$ 3.610 ribu (setara dengan US$ 2.437 ribu). AU$ 3,610 thousand (equivalent to
US$ 2,437 thousand).
Pada tanggal 23 Juni 2023, Perusahaan dan On June 23, 2023, the Company and PTKBL
PTKBL telah mengakuisisi 100% saham di acquired 100% shares in PTKMS and its
PTKMS dan entitas anak, PTCEP yang subsidiary, PTCEP, domiciled in South
berdomisili di Tangerang Selatan. Akuisisi Tangerang. Acquisition was done to strengthen
dilakukan untuk memperkuat lini bisnis the Company’s business lines. Goodwill arising
Perusahaan. Goodwill yang timbul dari transaksi from the acquisition amounted to
akuisisi ini sebesar US$ 19 juta (Catatan 15). US$ 19 million (Note 15).
12
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tahun 2023, Perusahaan dan PTKBL In 2023, the Company and PTKBL injected
menyetorkan dana kepada PTKMS sejumlah funds to PTKMS amounted to Rp 245 billion
Rp 245 miliar (setara dengan US$ 15,8 juta) (equivalent to US$ 15.8 million) resulting in the
sehingga jumlah modal disetor kepada PTKMS total paid-up capital to PTKMS amounted to
adalah sebesar Rp 280,6 miliar (setara dengan Rp 280.6 billion (equivalent to
US$ 18,3 juta). US$ 18.3 million).
Pada tanggal 31 Agustus 2023, PTKMS On August 31, 2023, PTKMS deposited funds
menyetorkan dana kepada PTCEP sejumlah to PTCEP amounted to Rp 245 billion
Rp 245 miliar (setara dengan US$ 15,8 juta), (equivalent to US$ 15.8 million) resulting in the
sehingga jumlah modal disetor kepada PTCEP total paid-up capital to PTCEP amounted to
adalah sebesar Rp 250 miliar (setara dengan Rp 250 billion (equivalent to US$ 16.2 million).
US$ 16,2 juta).
Pada tanggal 30 November 2023, Perusahaan On November 30, 2023, the Company
meningkatkan jumlah modal disetor PSA sebesar increased the total paid-up capital of PSA by
AU$ 6.578 ribu (setara dengan US$ 4.256 ribu). AU$ 6,578 thousand (equivalent to
US$ 4,256 thousand).
Pada tanggal 25 September 2024, Perusahaan On September 25, 2024, the Company and
dan PTRKN mendirikan entitas anak baru, PTPIN PTRKN established a new subsidiary, PTPIN
dengan komposisi pemegang saham Perusahaan with a composition of 99.9% of the Company's
99,9% dan PTRKN 0,1%. shareholders and 0.1% of PTRKN.
Pada tanggal 15 Oktober 2024, Perusahaan On October 15, 2024, the Company, through its
melalui entitas anak, PTPIN, mendirikan entitas subsidiary, PTPIN, established a new
asosiasi baru, PTUBL, dengan kepemilikan associate entity, PTUBL, with 30% ownership
saham PTPIN 30%. of PTPIN's shares.
Pada tanggal 1 November 2024, Perusahaan On November 1, 2024, the Company through
melalui entitas anak, PTPIN, mendirikan entitas its subsidiary, PTPIN, established a new
anak baru, PTLKB, dengan kepemilikan saham subsidiary, PTLKB, with 51% ownership of
PTPIN 51%. PTPIN's shares.
Pada tanggal 22 November 2024, Perusahaan On November 22, 2024, the Company through
melalui entitas anak, PTPIN, mendirikan entitas its subsidiary, PTPIN, established a new
asosiasi baru, PTCTK, dengan kepemilikan associate entity, PTCTK, with 35% ownership
saham PTPIN 35%. of PTPIN's shares.
Pada tanggal 26 Maret 2025, Perusahaan melalui On March 26, 2025, the Company through its
entitas anak, PTPIN, dan PT Lautan Hutan Lestari subsidiary, PTPIN, and PT Lautan Hutan
(PTLHL) mendirikan entitas asosiasi baru, Lestari (PTLHL) established a new associate
PT Portus Bara Jaya (PTPBJ), dengan entity, PT Portus Bara Jaya (PTPBJ), with
kepemilikan saham PTPIN 50% dan PTLHL 50%. 50% shares ownership of PTPIN's and
50% PTLHL’s.
Pada tanggal 15 April 2025, Perusahaan On April 15, 2025, the Company established a
mendirikan entitas anak baru, PTPEPC dengan new subsidiary, PTPEPC with 99.90% shares
kepemilikan saham 99,90%. ownership.
Pada tanggal 28 April 2025, Perusahaan On April 28, 2025, the Company injected funds
menyetorkan dana kepada PTPIN sejumlah to PTPIN amounted to Rp 54.5 billion
Rp 54,5 miliar (setara dengan US$ 3,4 juta) (equivalent to US$ 3.4 million) resulting in the
sehingga jumlah modal disetor kepada PTPIN total paid-up capital to PTPIN amounted to
adalah sebesar Rp 59,5 miliar (setara dengan Rp 59.5 billion (equivalent to US$ 3.7 million).
US$ 3,7 juta).
Pada tanggal 28 April 2025, Perusahaan On April 28, 2025, the Company injected funds
menyetorkan dana kepada PTKMS sejumlah to PTKMS amounted to Rp 136 billion
Rp 136 miliar (setara dengan US$ 8,5 juta) (equivalent to US$ 8.5 million) resulting in the
sehingga jumlah modal disetor kepada PTKMS total paid-up capital to PTKMS amounted to
adalah sebesar Rp 417 miliar (setara dengan Rp 417 billion (equivalent to US$ 26.5 million).
US$ 26,5 juta).
13
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 30 April 2025, Perusahaan On April 30, 2025, the Company made a capital
melakukan penyetoran modal untuk saham baru deposit for new shares in PT Maha Raja
pada PT Maha Raja Mineral (PTMRM) melalui Mineral (PTMRM) through its subsidiary,
anak Perusahaan yaitu PTPIN dengan jumlah PTPIN, with the total capital deposit for the new
penyetoran modal untuk saham baru tersebut shares amounted to Rp 56.6 billion (equivalent
adalah sebesar Rp 56,6 miliar (setara dengan to US$ 3.3 million), equivalent to 535,104,000
US$ 3,3 juta) atau setara dengan 535.104.000 shares. As a result, PTPIN's ownership in
saham. Sehingga kepemilikan PTPIN pada PTMRM is 40%.
PTMRM adalah sebesar 40%.
Pada tanggal 27 Mei 2025, Perusahaan On May 27, 2025, the Company established a
mendirikan entitas anak baru di Singapura, PSS new subsidiary in Singapore, PSS with 100%
dengan kepemilikan saham 100%. ownership.
Pada tanggal 1 Agustus 2025, Perusahaan telah On August 1, 2025, the Company has signed
menandatangani Perjanjian Bersyarat Penjualan Conditional Share Sales Purchase of All
dan Pembelian Seluruh Saham Grup HBS Shares of HBS Group with estimated value
dengan nilai estimasi sebesar US$ 25,76 juta US$ 25.76 million which were effectively
yang dikonsolidasi efektif pada tanggal consolidated dated on October 31, 2025.
31 Oktober 2025. Pembelian dengan diskon yang Bargain purchase arising from the acquisition
timbul dari transaksi akuisisi ini sebesar amounted to US$ 15.5 million (Note 39).
US$ 15,5 juta (Catatan 39).
Pada tanggal 13 Agustus 2025, Perusahaan On August 13, 2025, the Company deposited
menyetorkan dana Rp 395 miliar (setara dengan Rp 395 billion (equivalent to US$ 3.4 million) to
US$ 3,4 juta) kepada PTPEPC sehingga jumlah PTPEPC, bringing the total capital paid to
modal disetor kepada PTPEPC adalah sebesar PTPEPC to Rp 400 billion (equivalent to
Rp 400 miliar (setara dengan US$ 23,8 juta). US$ 23.8 million).
Pada tanggal 15 Agustus 2025, Perusahaan, On August 15, 2025, the Company, through its
melalui anak perusahaan, PTPEPC, telah subsidiary, PTPEPC, signed a Share Purchase
menandatangani Perjanjian Jual Beli Saham Agreement for 51% of the shares of PTHDK
sebesar 51% atas saham PTHDK dan PTHDS and PTHDS with a transaction value of
dengan nilai transaksi sebesar Rp 400 miliar Rp 400 billion (equivalent to US$ 24.5 million).
(setara dengan US$ 24,5 juta). Pembelian dengan Bargain purchase arising from the acquisition
diskon yang timbul dari transaksi akuisisi ini amounted to US$ 10.7 million (Note 39).
sebesar US$ 10,7 juta (Catatan 39).
Pada tanggal 25 September 2025, entitas anak On September 25, 2025, a subsidiary, PSS,
perusahaan, PSS, mendirikan entitas anak baru established a new subsidiary in Pakistan, PSP,
di Pakistan, PSP dengan kepemilikan saham with a 99.00% ownership interest. Meanwhile,
99,00%. Sedangkan, kepemilikan saham the Company holds a 1.00% ownership
Perusahaan sebesar 1,00%. interest.
Pada tanggal 23 Oktober 2025, Perusahaan On October 23, 2025, the Company transferred
melakukan pengalihan saham atas 100% 100% of the Company's shareholding in PSS to
kepemilikan saham Perusahaan di PSS kepada PTPEPC for all 50,001 ordinary shares with a
PTPEPC atas seluruh 50.001 saham biasa nominal value and fully paid-up capital of
dengan nilai nominal dan modal disetor penuh SG$ 50 thousand (equivalent to
sebesar SG$ 50 ribu (setara dengan US$ 38 thousand).
US$ 38 ribu).
Pada tanggal 21 November 2025, Perusahaan On November 21, 2025, the Company through
melalui anak perusahaannya, PSS, melakukan its subsidiary, PSS, acquired 60% of the shares
pengambilalihan 60% saham SBPL dengan of SBPL by signing a Share Purchase
menandatangani Perjanjian Jual Beli Saham Agreement with SBPL's shareholder,
dengan pemegang saham SBPL, TCAL TCAL Engineering Pte., Ltd. for a value of
Engineering Pte., Ltd. dengan nilai sebesar SG$ 10.3 million (equivalent to
SG$ 10,3 juta (setara dengan US$ 8,03 juta). US$ 8.03 million). Goodwill arising from the
Goodwill yang timbul dari transaksi akuisisi ini acquisition amounted to US$ 1.6 juta (Note 15).
sebesar US$ 1,6 juta (Catatan 15).
14
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 1 Desember 2025, Perusahaan On December 1, 2025, the Company deposited
menyetorkan dana kepada PTPEPC sejumlah funds to PTPEPC amounted to Rp 131 billion
Rp 131 miliar (setara dengan US$ 7,8 juta) (equivalent to US$ 7.8 million) resulting in the
sehingga jumlah modal disetor kepada PTPEPC total paid-up capital to PTPEPC was
adalah sebesar Rp 531 miliar (setara dengan Rp 531 billion (equivalent to US$ 31.6 million).
US$ 31,6 juta).
Pada tanggal 15 Desember 2025, PSS On December 15, 2025, PSS recorded an
mencatatkan penambahan saham sebesar additional share capital of SG$ 10.3 million
SG$ 10,3 juta (setara dengan US$ 8 juta) yang (equivalent to US$ 8 million) contributed by
dilakukan oleh PTPEPC sehingga jumlah modal PTPEPC, bringing the total paid-up capital of
disetor pada PSS sebesar SG$ 10,4 juta (setara PSS to SG$ 10.4 million (equivalent to
dengan US$ 8 juta). US$ 8 million).
Pada tanggal 15 Desember 2025, Perusahaan On December 15, 2025, the Company together
bersama dengan anak Perusahaan, PTRKN, with its subsidiary, PTRKN, established a new
telah mendirikan entitas anak baru, PTKIMS, subsidiary, PTKIMS, with 99.90%
dengan kepemilikan saham 99,90%. shareholding.
Pada tanggal 22 Desember 2025, Perusahaan On December 22, 2025, the Company
menyetorkan dana kepada PTKMS sejumlah deposited funds to PTKMS in the amount of
Rp 90 miliar (setara dengan US$ 5,3 juta) Rp 90 billion (equivalent to US$ 5.3 million),
sehingga jumlah modal disetor kepada PTKMS bringing the total capital paid to PTKMS to
adalah sebesar Rp 507 miliar (setara dengan Rp 507 billion (equivalent to US$ 30.2 million).
US$ 30,2 juta).
Pada tanggal 24 Desember 2025, Perusahaan On December 24, 2025, the Company
menyetorkan dana kepada PTPIN sejumlah deposited funds to PTPIN in the amount of
Rp 75,6 miliar (setara dengan US$ 4,5 juta) Rp 75.6 billion (equivalent to US$ 4.5 million),
sehingga jumlah modal disetor kepada PTPIN bringing the total capital paid to PTPIN to
adalah sebesar Rp 135 miliar (setara dengan Rp 135 billion (equivalent to US$ 8 million).
US$ 8 juta).
Pada tanggal 28 Januari 2026, Perusahaan On January 28, 2026, the Company, through its
melalui entitas anak, PTPIN dan PTRKN, subsidiaries PTPIN and PTRKN, established a
mendirikan entitas anak baru, PT Petrosindo new subsidiary, PT Petrosindo Investama
Investama Sinergi (PTPIS), dengan kepemilikan Sinergi (PTPIS), with 99% ownership of
saham PTPIN 99% dan PTRKN 1%. Lingkup PTPIN’s shares and 1% PTRKN’s. The
usaha PTPIS meliputi aktivitas keuangan dan business scope of PTPIS includes financial and
asuransi, profesional, ilmiah dan teknis, serta insurance activities, professional, scientific and
perdagangan besar dan retail. technical activities, as well as wholesale and
retail trade.
Pada tanggal 28 Januari 2026, Perusahaan On January 28, 2026, the Company, through its
melalui entitas anak, PTPEPC dan PTRKN, subsidiaries PTPEPC and PTRKN, established
mendirikan entitas baru, PT Petrosindo Sinergi a new subsidiary, PT Petrosindo Sinergi Alur
Alur (PTPSA), dengan kepemilikan saham (PTPSA), with 99% ownership of PTPEPC’s
PTPEPC 99% dan PTRKN 1%. Lingkup usaha shares and 1% PTRKN’s. The business scope
PTPSA meliputi aktivitas keuangan dan asuransi, of PTPSA includes financial and insurance
serta aktivitas profesional, ilmiah, dan teknis. activities, as well as professional, scientific, and
technical activities.
Pada tanggal 28 Januari 2026, Perusahaan On January 28, 2026, the Company, through its
melalui entitas anak, PTPEPC dan PTRKN, subsidiaries PTPEPC and PTRKN, established
mendirikan entitas baru, PT Petrosindo Sinergi a new subsidiary, PT Petrosindo Sinergi
Samudera (PTPSS), dengan kepemilikan saham Samudera (PTPSS), with 99% ownership of
PTPEPC 99% dan PTRKN 1%. Lingkup usaha PTPEPC’s shares and 1% PTRKN’s. The
PTPSS meliputi aktivitas keuangan dan asuransi, business scope of PTPSS includes financial
serta aktivitas profesional, ilmiah, dan teknis. and insurance activities, as well as
professional, scientific, and technical activities.
15
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 24 Februari 2026, Perusahaan On February 24, 2026, the Company, through
melalui entitas anak yang dimiliki secara tidak its indirectly owned subsidiary with more than
langsung lebih dari 99%, yaitu PTPSS, telah 99% ownership, PTPSS, signed a Share
menandatangani Perjanjian Jual Beli Saham Purchase Agreement for 55% of the shares in
sebesar 55% saham PT Nusantara Arung PT Nusantara Arung Samudera (PTNAS),
Samudera (PTNAS), masing-masing sebesar comprising 45% from Mrs. Karen Nathani and
45% dari Ibu Karen Nathani dan 10% dari Bapak 10% from Mr. Maifian Juni Candra, of the total
Maifian Juni Candra, dari seluruh modal issued and paid-up capital of PTNAS.
ditempatkan dan disetor PTNAS.
Pada tanggal 24 Februari 2026, Perusahaan On February 24, 2026, the Company, through
melalui entitas anak yang dimiliki secara tidak its indirectly owned subsidiary with more
langsung lebih dari 99%, yaitu PTPSA, telah than 99% ownership, PTPSA, entered into a
menandatangani Perjanjian Jual Beli Saham Share Purchase Agreement for 55% of the
sebesar 55% saham PT Vista Maritim Asia shares in PT Vista Maritim Asia (PTVMA),
(PTVMA), masing-masing sebesar 50% dari comprising 50% from Mr. Lius Kastomo and 5%
Bapak Lius Kastomo dan 5% dari Bapak Jalu from Mr. Jalu Yogo Santoso, of the total
Yogo Santoso, dari seluruh modal ditempatkan issued and paid-up capital of PTVMA
dan disetor PTVMA masing-masing sebesar amounted to Rp 550 million (equivalent to
Rp 550 juta (setara dengan US$ 32.8 ribu). US$ 32,8 thousand).
Pada tanggal 23 Februari 2026, pengalihan On February 23, 2026, this share transfer
saham ini merupakan restrukturisasi internal constitutes an internal restructuring within the
Perusahaan yang melibatkan anak-anak usaha, Company involving its subsidiaries, without
tanpa mengubah pengendalian akhir atas entitas changing the ultimate control over the relevant
terkait. Pengalihan atas 51% kepemilikan saham entity. The transfer concerns 51% share
PTPIN di PTLKB kepada PTPIS. ownership of PTPIN in PTLKB to PTPIS.
d. Izin Usaha Pertambangan Operasi Produksi d. Production Operation Mining Business
Permit
Berdasarkan Keputusan Kepala Dinas Based on the Decree of the Head of
Penanaman Modal dan Pelayanan Terpadu Investment Office and One-Stop Integrated
Satu Pintu Provinsi Kalimantan Timur Services of East Kalimantan Province
No. 503/1175/IUP-OP/DPMPTSP/VII/2018 pada No. 503/1175/IUP-OP/DPMPTSP/VII/2018
tanggal 23 Juli 2018, PTCEP telah memperoleh dated July 23, 2018, PTCEP obtained an
persetujuan untuk perubahan izin usaha approval for a change of its mining exploration
pertambangan eksplorasi menjadi izin usaha right to become mining production right with
pertambangan operasi produksi dengan luas area 5,273 Ha (unaudited). PTCEP has rights
5.273 Ha (tidak diaudit). PTCEP mempunyai hak for construction, production, hauling and selling
untuk melakukan kegiatan konstruksi, produksi, which included coal processing and refining
pengangkutan dan penjualan serta pengolahan which will expire on July 22, 2038.
dan pemurnian batubara yang akan berakhir pada
tanggal 22 Juli 2038.
Izin tersebut terakhir kali diubah melalui The permit was last amended through
Keputusan Gubernur Kalimantan Timur East Kalimantan Governor Decree
No. 503/7380/IUPOP/DPMPTSP/XII/201 tanggal No. 503/7380/IUP-OP/DPMPTSP/XII/2019
9 Desember 2019 untuk perubahan luas IUP dated December 9, 2019 for changes in IUP
seluas 4.776 Ha (tidak diaudit) yang akan berakhir area of 4,776 Ha (unaudited) which will expire
pada tanggal 22 Juli 2038. on July 22, 2038.
16
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
e. Penawaran Umum Obligasi dan Sukuk Ijarah f. e. Public Offering of Corporate Bonds and
Perusahaan Sukuk Ijarah
Pada tanggal 6 Desember 2024, Perusahaan On December 6, 2024, the Company obtained
memperoleh pernyataan efektif dari Otoritas an effective statement from the Financial
Jasa Keuangan (OJK) berdasarkan surat Services Authority (OJK) through letter
No. S-162/D.04/2024 untuk melakukan No. S-162/D.04/2024 to conduct the Public
Penawaran Umum Obligasi dan Sukuk Ijarah Offering of Continuous Bonds and Sukuk
Berkelanjutan I dengan target dana yang Ijarah I with target fund Rp 3 trillion (equivalent
dihimpun sebesar Rp 3 triliun (setara dengan to US$ 178,734 thousand). The Company has
US$ 178.734 ribu). Perusahaan telah published and offered Continuous Bonds and
menerbitkan dan menawarkan Obligasi dan Sukuk Ijarah I Phase I Year 2024 with principal
Sukuk Ijarah Berkelanjutan I Tahap I Tahun 2024 amounted to Rp 1.5 trillion (equivalent to
dengan jumlah pokok sebesar Rp 1,5 triliun US$ 89,532 thousand).
(setara dengan US$ 89.532 ribu).
Perusahaan telah menerbitkan Penawaran The Company has issued the Continuous
Umum Berkelanjutan (PUB) Obligasi dan Sukuk Public Offering (PUB) of Continuous Bonds and
Ijarah Berkelanjutan I Tahap II Tahun 2025 yang Sukuk Ijarah I Phase II Year 2025 that form an
merupakan bagian dari PUB Obligasi dan Sukuk integral part of PUB of Continuous Bonds and
Ijarah Berkelanjutan I yang telah mendapatkan Sukuk Ijarah that has been obtained an
pernyataan efektif dari OJK berdasarkan surat effective statement from the OJK based on
No. S-162/D.04/2024 tanggal 6 Desember 2024 Letter No. S-162/D.04/2024 dated
perihal Pemberitahuan Efektifnya Pernyataan December 6, 2024 regarding the Notification of
Pendaftaran. the Effectiveness of the Registration
Statement.
Pada tanggal 3 Maret 2025, Perusahaan telah On March 3, 2025, the Company registered for
melakukan registrasi atas Penawaran Umum the Offering of Continuous Bonds and Sukuk
Berkelanjutan (PUB) I Obligasi dan Sukuk Ijarah (PUB) Ijarah Phase II. In relation to this, the
Tahap II. Sehubungan dengan hal tersebut, Company conducted legal due diligence,
Perusahaan telah melakukan uji tuntas dari segi fulfilled several legal documentation
hukum, pemenuhan beberapa dokumen requirements, and reviewed all agreements
persyaratan terkait hukum, serta melakukan reviu related to the PUB for Bonds and Sukuk Ijarah
pada setiap perjanjian-perjanjian terkait PUB Phase II.
Obligasi dan Sukuk Ijarah Tahap II tersebut.
Dalam rangka Penawaran Umum Obligasi dan In connection with the Public Offering of
Sukuk Ijarah Berkelanjutan Tahap I dan II, Continuous Bonds and Sukuk Ijarah Phase I
Perusahaan telah menerbitkan: and II, the Company has issued:
Seri A/ Seri B/ Seri C/ Seri D/ Jumlah/
Series A Series B Series C Series D Total
’Rp 000.000 ’Rp 000.000 ’Rp 000.000 ’Rp 000.000 ’Rp 000.000
Obligasi Tahap I/
47.000 171.640 465.400 315.960 1.000.000
Bonds Phase I
Sukuk Ijarah Tahap I/
33.000 128.360 254.600 84.040 500.000
Sukuk Ijarah Phase I
Obligasi Tahap II/
39.200 476.200 484.600 - 1.000.000
Bonds Phase II
Sukuk Ijarah Tahap II/
59.100 223.900 217.000 - 500.000
Sukuk Ijarah Phase II
Atau dalam mata uang USD setara dengan: Or in USD equivalents to:
Seri A/ Seri B/ Seri C/ Seri D/ Jumlah/
Series A Series B Series C Series D Total
’US$ 000 ’US$ 000 US$ 000 US$ 000 US$ 000
Obligasi Tahap I/
2.801 10.228 27.732 18.827 59.588
Bonds Phase I
Sukuk Ijarah Tahap I/
1.966 7.649 15.171 5.008 29.794
Sukuk Ijarah Phase I
Obligasi Tahap II/
2.336 28.376 28.876 - 59.588
Bonds Phase II
Sukuk Ijarah Tahap II/
3.522 13.342 12.931 - 29.794
Sukuk Ijarah Phase II
17
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
2. PENERAPAN STANDAR AKUNTANSI KEUANGAN 2. ADOPTION OF NEW AND REVISED
BARU DAN REVISI STANDAR AKUNTANSI STATEMENTS OF FINANCIAL ACCOUNTING
KEUANGAN (PSAK) STANDARDS (“PSAK”)
a. Amendemen/ Penyesuaian Standar yang a. Amendments/ Improvements to Standards
Berlaku Efektif pada Tahun Berjalan Effective in the Current Year
Dalam periode berjalan, Grup telah menerapkan In the current period, the Group has applied
PSAK yang relevan dengan operasinya dan PSAK that are relevant to its operations and
efektif untuk periode akuntansi yang dimulai pada effective for reporting period beginning on or
atau setelah 1 Januari 2025, yaitu: after January 1, 2025, which is:
• PSAK 221 (amendemen) Pengaruh • • PSAK 221 (amendment) The Effects of
Perubahan Kurs Valuta Asing: Kekurangan Changes in Foreign Exchange Rates: Lack
Ketertukaran. of Exchangeability.
Penerapan atas amendemen/penyesuaian The adoption of these amendments/
tersebut tidak mengakibatkan perubahan atas improvements does not result in changes to the
kebijakan akuntansi Grup dan tidak memiliki Group's accounting policies and has no
pengaruh signifikan atas pengungkapan atau material impact to disclosures or on the
jumlah yang dicatat di dalam laporan keuangan amounts recognized in the current period and
konsolidasian pada periode berjalan dan prior years consolidated financial statements.
tahun-tahun sebelumnya.
b. Standar dan Amendemen/Penyesuaian b. Standard and Amendments/Improvements
Standar Telah Diterbitkan Tapi Belum to Standards Issued not yet Adopted
Diterapkan
Pada tanggal persetujuan laporan keuangan At the date of authorization of these
konsolidasian interim dan amendemen atas consolidated financial statements, the following
PSAK yang relevan bagi Grup, yang telah amendment to PSAK relevant to the Group was
diterbitkan namun belum berlaku efektif, dengan issued but not effective, with early application
penerapan dini diijinkan, adalah sebagai berikut: permitted:
Efektif untuk periode yang dimulai pada atau Effective for period beginning on or after
setelah tanggal 1 Januari 2026 January 1, 2026
• Amandemen PSAK 338 Kombinasi Bisnis • Amendment to PSAK 338 Business
Entitas Sepengendali. Combination Under Common Control.
• Amandemen PSAK 109 Instrumen • • Amendment to PSAK 109 Financial
Keuangan dan Amandemen PSAK 107 Instruments and Amendment to PSAK 107
Instrumen Keuangan: Pengungkapan Financial Instruments: Disclosures on
tentang Klasifikasi dan Pengukuran Classification and Measurement of
Instrumen Keuangan. Financial Instruments.
• Penyesuaian Tahunan 2024 SAK Indonesia. • • Annual Improvement 2024 SAK Indonesia.
Efektif untuk periode yang dimulai pada atau Effective for period beginning on or after
setelah tanggal 1 Januari 2027 January 1, 2027
• PSAK 118 Penyajian dan Pengungkapan • • PSAK 118 Presentation and Disclosure in
dalam Laporan Keuangan. Financial Statements.
Penyajian dan Pengungkapan dalam • Presentation and Disclosures in Financial
Laporan Keuangan yang merujuk pada Statements, which refers to IFRS 18:
IFRS 18 Presentation and Disclosure in Presentation and Disclosure in Financial
Financial Statements. PSAK 118 akan Statements. PSAK 118 will replace
menggantikan PSAK 201: Penyajian Laporan PSAK 201: Presentation of Financial
Keuangan. Statements.
Sampai dengan tanggal penerbitan laporan • As of the issuance date of the consolidated
keuangan konsolidasian, dampak dari financial statements, the effects of adopting
amendemen-amendemen tersebut terhadap these amendments on the consolidated
laporan keuangan konsolidasian tidak dapat financial statements are not known nor
diketahui atau diestimasi oleh manajemen. reasonably estimable by management.
18
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
3. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICY
INFORMATION
a. Pernyataan Kepatuhan a. Statement of Compliance
Laporan keuangan konsolidasian Grup disusun The consolidated financial statements of the
sesuai dengan Standar Akuntansi Keuangan Group have been prepared in accordance with
Indonesia. Indonesian Financial Accounting Standards.
b. Dasar Penyusunan b. Basis of Preparation
Dasar penyusunan laporan keuangan The consolidated financial statements have
konsolidasian adalah biaya historis, kecuali been prepared on the historical cost basis,
instrumen keuangan tertentu yang diukur pada except for certain financial instruments that are
nilai wajar pada setiap akhir periode pelaporan, measured at fair values at the end of each
yang dijelaskan dalam kebijakan akuntansi di reporting period, as explained in the accounting
bawah ini. policies below.
Biaya historis umumnya didasarkan pada nilai Historical cost is generally based on the fair
wajar dari imbalan yang diberikan dalam value of the consideration given in exchange for
pertukaran barang dan jasa. goods and services.
Nilai wajar adalah harga yang akan diterima untuk Fair value is the price that would be received to
menjual suatu aset atau harga yang akan dibayar sell an asset or paid to transfer a liability in an
untuk mengalihkan suatu liabilitas dalam suatu orderly transaction between market
transaksi teratur antara pelaku pasar pada participants at the measurement date.
tanggal pengukuran.
Laporan keuangan konsolidasian disusun dengan Consolidated financial statements are prepared
basis akrual kecuali untuk laporan arus kas on an accrual basis, except for the consolidated
konsolidasian. statement of cash flows.
Laporan arus kas konsolidasian disusun dengan The consolidated statements of cash flows are
menggunakan metode langsung dengan prepared using the direct method with
mengelompokkan arus kas dalam aktivitas classifications of cash flows into operating,
operasi, investasi, dan pendanaan. investing, and financing activities.
Direksi memiliki, pada saat persetujuan laporan The Directors have, at the time of approving the
keuangan konsolidasian, suatu ekspektasi yang consolidated financial statements, a
memadai bahwa Grup memiliki sumber daya yang reasonable expectation that the Group has
cukup untuk melanjutkan keberadaan operasinya adequate resources to continue in operational
untuk di masa yang akan datang. Sehingga, existence for the foreseeable future. Thus, they
mereka melanjutkan penerapan dasar akuntansi continue to adopt the going concern basis of
kelangsungan usaha dalam penyusunan laporan accounting in preparing the consolidated
keuangan konsolidasian. financial statements.
c. Dasar Konsolidasian c. Basis of Consolidation
Laporan keuangan konsolidasian The consolidated financial statements
menggabungkan laporan keuangan Perusahaan incorporate the financial statements of the
dan entitas yang dikendalikan oleh Grup Company and entities (including structured
(termasuk entitas terstruktur). Pengendalian entities) controlled by the Group. Control is
tercapai jika Perusahaan memiliki kekuasaan atas achieved where the Company has the power
investee; eksposur atau hak atas imbal hasil over the investee; is exposed, or has rights, to
variabel dari keterlibatannya dengan investee; variable returns from its involvement with the
dan kemampuan untuk menggunakan investee; and has the ability to use its power to
kekuasaannya atas investee untuk affect its returns.
mempengaruhi jumlah imbal hasil investor.
Perusahaan menilai kembali apakah entitas The Company reassesses whether or not it
tersebut adalah investee jika fakta dan keadaan controls an investee if facts and circumstances
yang mengindikasikan adanya perubahan indicate that there are changes to one or more
terhadap satu atau lebih dari tiga elemen of the three elements of control listed above.
pengendalian yang disebutkan di atas.
19
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Ketika Perusahaan memiliki hak suara kurang dari When the Company has less than a majority of
mayoritas di-investee, ia memiliki kekuasaan atas the voting rights of an investee, it has power
investee ketika hak suara investor cukup untuk over the investee when the voting rights are
memberinya kemampuan praktis untuk sufficient to give it the practical ability to direct
mengarahkan aktivitas relevan secara sepihak. the relevant activities of the investee
Perusahaan mempertimbangkan seluruh fakta unilaterally. The Company considers all
dan keadaan yang relevan dalam menilai apakah relevant facts and circumstances in assessing
hak suara Perusahaan cukup untuk memberikan whether or not the Company’s voting rights in
Perusahaan kekuasaan, termasuk (i) ukuran an investee are sufficient to give it power,
kepemilikan hak suara Perusahaan relatif including (i) the size of the Company’s holding
terhadap ukuran dan penyebaran kepemilikan of voting rights relative to the size and
pemilik hak suara lain; (ii) hak suara potensial dispersion of holding of the other vote holders;
yang dimiliki oleh Perusahaan, pemegang suara (ii) potential voting rights held by the Company,
lain atau pihak lain; (iii) hak yang timbul dari other vote holders or other parties; (iii) rights
pengaturan kontraktual lain; dan (iv) setiap fakta arising from other contractual arrangements;
dan keadaan tambahan apapun mengindikasikan and (iv) any additional facts and circumstances
bahwa Perusahaan memiliki, atau tidak memiliki, that indicate that the Company has, or does not
kemampuan kini untuk mengarahkan aktivitas have, the current ability to direct the relevant
yang relevan pada saat keputusan perlu dibuat, activities at the time that decisions need to be
termasuk pola suara pemilikan dalam RUPS made, including voting patterns at previous
sebelumnya. GMS.
Konsolidasi entitas anak dimulai ketika Consolidation of a subsidiary begins when the
Perusahaan memperoleh pengendalian atas Company obtains control over the subsidiary
entitas anak dan akan dihentikan ketika and ceases when the Company loses control of
Perusahaan kehilangan pengendalian pada the subsidiary. Specifically, income and
entitas anak. Secara khusus, pendapatan dan expense of a subsidiary acquired or disposed
beban entitas anak diakuisisi atau dijual selama of during the year are included in the
tahun berjalan termasuk dalam laporan laba rugi consolidated statement of profit or loss and
dan penghasilan komprehensif lain konsolidasian other comprehensive income from the date the
dari tanggal diperolehnya pengendalian Company gains control until the date when the
Perusahaan sampai tanggal ketika Perusahaan Company ceases to control the subsidiary.
berhenti untuk mengendalikan entitas anak.
Jika diperlukan, penyesuaian dapat dilakukan When necessary, adjustments are made to the
terhadap laporan keuangan entitas anak agar financial statements of subsidiaries to bring
kebijakan akuntansi sesuai dengan kebijakan their accounting policies in line with the Group’s
akuntansi Grup. accounting policies.
Seluruh aset dan liabilitas dalam intra Grup, All intra Group assets and liabilities, equity,
ekuitas, pendapatan, biaya dan arus kas yang income, expenses and cash flows relating to
berkaitan dengan transaksi dalam Grup transactions between members of the Group
dieliminasi secara penuh pada saat konsolidasi. are eliminated in full on consolidation.
Kepentingan nonpengendali di entitas anak Non-controlling interests in subsidiaries are
diidentifikasi secara terpisah dari ekuitas Grup identified separately from the Group’s equity
yang ada. Kepentingan pemegang saham therein. Those interests of non-controlling
nonpengendali yang merupakan kepentingan stockholders that are present ownership
kepemilikan yang memberikan pemiliknya hak interests entitling their holders to a
terhadap bagian proporsional aset bersih pada proportionate share of net assets upon
saat likuidasi pada awalnya dapat diukur sebesar liquidation may initially be measured at fair
nilai wajar atau bagian proporsional kepentingan value or at the non-controlling interests’
nonpengendali atas nilai wajar aset bersih proportionate share of the fair value of the
teridentifikasi pihak yang diakuisisi. Pilihan acquiree’s identifiable net assets. The choice of
pengukuran dibuat untuk masing-masing akuisisi. measurement is made on an acquisition-by-
Kepentingan nonpengendali lain awalnya diukur acquisition basis. Other non-controlling
sebesar nilai wajar. Setelah akuisisi, jumlah interests are initially measured at fair value.
tercatat kepentingan nonpengendali adalah Subsequent to acquisition, the carrying amount
jumlah kepentingan tersebut pada pengakuan of non-controlling interests is the amount of
awal ditambah bagian kepentingan those interests at initial recognition plus the
nonpengendali dari perubahan selanjutnya di non-controlling interest share of subsequent
ekuitas. changes in equity.
20
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Laba rugi dan setiap komponen penghasilan Profit or loss and each component of other
komprehensif lain diatribusikan kepada pemilik comprehensive income are attributed to the
entitas induk dan untuk kepentingan owners of the Company and to the non-
nonpengendali. Perusahaan juga controlling interest. Total comprehensive
mengatribusikan total laba komprehensif entitas income of subsidiaries is attributed to the
anak kepada pemilik entitas induk dan owners of the Company and the non-controlling
kepentingan nonpengendali meskipun hal interest even if this results in the non-controlling
tersebut mengakibatkan kepentingan interest having a deficit balance.
nonpengendali memiliki saldo defisit.
d. Kombinasi Bisnis d. Business Combinations
Akuisisi bisnis dicatat dengan menggunakan Acquisitions of businesses are accounted for
metode akuisisi. Imbalan yang dialihkan dalam using the acquisition method. The
suatu kombinasi bisnis diukur pada nilai wajar, consideration transferred in a business
yang dihitung sebagai hasil penjumlahan dari nilai combination is measured at fair value, which is
wajar tanggal akuisisi atas seluruh aset yang calculated as the sum of the acquisition-date
dialihkan oleh Grup, liabilitas yang diakui oleh fair values of the assets transferred by the
Grup kepada pemilik sebelumnya dari pihak yang Group, liabilities incurred by the Group to the
diakuisisi dan kepentingan ekuitas yang former owners of the acquiree, and the equity
diterbitkan oleh Grup dalam pertukaran interests issued by the Group in exchange for
pengendalian dari pihak yang diakuisisi. Biaya- control of the acquiree. Acquisition related
biaya terkait akuisisi diakui di dalam laba rugi costs are recognized in profit or loss as
pada saat terjadinya. incurred.
Pada tanggal akuisisi, aset teridentifikasi yang At the acquisition date, the identifiable assets
diperoleh dan liabilitas yang diambil alih diakui acquired and the liabilities assumed are
pada nilai wajar, kecuali untuk: recognized at their fair value, except that:
• aset atau liabilitas pajak tangguhan yang • deferred tax assets or liabilities and assets
berkaitan dengan pengaturan imbalan kerja or liabilities related to employee benefit
diakui dan diukur masing-masing arrangements are recognized and
berdasarkan PSAK 212 Pajak Penghasilan measured in accordance with PSAK 212
dan PSAK 219 Imbalan Kerja; Income Taxes and PSAK 219 Employee
Benefits, respectively;
• instrumen liabilitias atau ekuitas yang • liabilities or equity instruments related to
berkaitan dengan perjanjian pembayaran share-based payment arrangements of the
berbasis saham dari pihak yang diakuisisi acquiree or share-based payment
atau pengaturan pembayaran berbasis arrangements of the Group entered into to
saham Grup yang dibuat untuk menggantikan replace share-based payment
pengaturan pembayaran berbasis saham arrangements of the acquirer are
dari pihak yang mengakuisisi diukur measured in accordance with PSAK 102
berdasarkan PSAK 102 Pembayaran Shared Based Payment at the acquisition
Berbasis Saham pada tanggal akuisisi; dan date; and
• aset (atau kelompok lepasan) yang • assets (or disposal groups) that are
diklasifikasikan sebagai yang dimiliki untuk classified as held for sale in accordance
dijual berdasarkan PSAK 105 Aset Tidak with PSAK 105 Non-current Assets Held
Lancar yang Dikuasai untuk Dijual dan for Sale and Discontinued Operations are
Operasi yang Dihentikan diukur sesuai measured in accordance with that
dengan standar tersebut. standard.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Goodwill diukur sebagai selisih lebih dari nilai Goodwill is measured as the excess of the sum
gabungan dari imbalan yang dialihkan, jumlah of the consideration transferred, the amount of
setiap kepentingan nonpengendali pada pihak any non-controlling interests in the acquiree,
diakuisisi dan nilai wajar pada tanggal akuisisi and the fair value of the acquirer’s previously
kepentingan ekuitas yang sebelumnya dimiliki held equity interest in the acquire (if any) over
oleh pihak pengakuisisi pada pihak diakuisisi (jika the net of the acquisition-date amounts of the
ada) atas jumlah neto dari aset teridentifikasi yang identifiable assets acquired and the liabilities
diperoleh dan liabilitas yang diambil alih pada assumed. If, after the reassessment, the net of
tanggal akuisisi. Jika, setelah penilaian kembali, the acquisition-date amounts of the identifiable
jumlah neto dari aset teridentifikasi yang diperoleh assets acquired and liabilities assumed
dan liabilitas yang diambil alih pada tanggal exceeds the sum of the consideration
akuisisi melebihi jumlah imbalan yang dialihkan, transferred, the amount of any non-controlling
jumlah dari setiap kepentingan nonpengendali interests in the acquiree and the fair value of
pada pihak diakuisisi dan nilai wajar pada tanggal the acquirer’s previously held interest in the
akuisisi kepentingan ekuitas yang sebelumnya acquiree (if any), the excess is recognized
dimiliki oleh pihak pengakuisisi pada pihak immediately in profit or loss as a bargain
diakuisisi (jika ada), selisih lebih diakui segera purchase gain.
dalam laba rugi sebagai keuntungan pembelian
dengan diskon.
Bila imbalan yang dialihkan oleh Grup dalam When the consideration transferred by the
suatu kombinasi bisnis termasuk aset atau Group in a business combination includes
liabilitas yang berasal dari pengaturan imbalan assets or liabilities resulting from a contingent
kontinjen (contingent consideration arrangement), consideration arrangement, the contingent
imbalan kontinjen tersebut diukur pada nilai wajar consideration is measured at its acquisition-
pada tanggal akuisisi dan termasuk sebagai date fair value and included as part of the
bagian dari imbalan yang dialihkan dalam suatu consideration transferred in a business
kombinasi bisnis. combination.
e. Transaksi dan Penjabaran Laporan Keuangan e. Foreign Currency Transactions and
dalam Mata Uang Asing Translation
Laporan keuangan individu masing-masing The individual financial statements of each
entitas Grup diukur dan disajikan dalam mata Group entity are measured and presented in
uang dari lingkungan ekonomi utama dimana the currency of the primary economic
entitas beroperasi (mata uang fungsional). environment in which the entity operates
Laporan keuangan konsolidasian dari Grup (its functional currency). The consolidated
disajikan dalam mata uang Dolar Amerika Serikat financial statements of the Group are presented
(US$) yang merupakan mata uang fungsional in U.S. Dollar (US$), which is the functional
Perusahaan dan mata uang penyajian untuk currency of the Company and the presentation
laporan keuangan konsolidasian. currency for the consolidated financial
statements.
Dalam penyusunan laporan keuangan In preparing the consolidated financial
konsolidasian setiap entitas individual Grup, statements of each individual Group entity,
transaksi dalam mata uang asing selain mata transactions in currencies other than the
uang fungsional entitas (mata uang asing) diakui entity’s functional currency (foreign currencies)
pada kurs yang berlaku pada tanggal transaksi. are recognized at the rates of exchange
Pada setiap akhir periode pelaporan, pos moneter prevailing at the dates of the transactions. At
dalam valuta asing dijabarkan kembali pada kurs the end of each reporting period, monetary
yang berlaku pada tanggal tersebut. Pos-pos items denominated in foreign currencies are
nonmoneter yang diukur pada nilai wajar dalam retranslated at the rates prevailing at that date.
valuta asing dijabarkan kembali pada kurs yang Non-monetary items carried at fair value that
berlaku pada tanggal ketika nilai wajar ditentukan. are denominated in foreign currencies are
Pos nonmoneter diukur dalam biaya historis retranslated at the rates prevailing at the date
dalam valuta asing yang tidak dijabarkan kembali. when the fair value was determined. Non-
monetary items that are measured in terms of
historical cost in a foreign currency are not
retranslated.
22
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Selisih kurs diakui dalam laba rugi pada periode Exchange differences are recognized in profit
saat terjadinya kecuali untuk: or loss in the period in which they arise except
for:
• Selisih kurs atas transaksi yang ditetapkan • Exchange differences on transactions
untuk tujuan lindung nilai risiko valuta asing entered in order to hedge certain foreign
tertentu; currency risks;
• Selisih nilai tukar yang muncul dari • Exchange differences arising on the
penjabaran kembali pos-pos nonmoneter, di retranslation of non-monetary items
mana keuntungan atau kerugian diakui dalam carried at fair value, of which gains and
penghasilan komprehensif lain. Untuk pos- losses are recognized in other
pos nonmoneter tersebut, setiap keuntungan comprehensive income. For such
atau kerugian dari komponen pertukaran non-monetary items, any exchange
tersebut juga diakui dalam penghasilan component of that gain or loss is also
komprehensif lain. recognized in other comprehensive
income.
Untuk tujuan penyajian laporan keuangan For presenting these consolidated financial
konsolidasian, aset dan liabilitas dari entitas anak, statements, the assets and liabilities of the
kecuali PTKPI, dijabarkan ke dalam Dolar subsidiaries, except PTKPI, are translated into
Amerika Serikat dengan menggunakan kurs yang U.S. Dollar using exchange rates prevailing at
berlaku pada akhir periode pelaporan. Pos the end of each reporting period. Income and
penghasilan dan beban dijabarkan menggunakan expense items are translated at the average
kurs rata-rata untuk periode tersebut, kecuali kurs exchange rates for the period, unless exchange
berfluktuasi secara signifikan selama periode rates fluctuate significantly during that period,
tersebut, dalam hal ini kurs yang berlaku pada in which case the exchange rates at the dates
tanggal transaksi yang digunakan. Selisih kurs of the transactions are used. Exchange
yang timbul diakui dalam penghasilan differences arising, if any, are recognized in
komprehensif lain dan diakumulasi dalam ekuitas other comprehensive income and accumulated
(dan diatribusikan pada kepentingan in equity (and attributed to non-controlling
nonpengendali). interests as appropriate).
Goodwill dan penyesuaian nilai wajar aset Goodwill and fair value adjustments to
teridentifikasi yang diperoleh dan liabilitas yang identifiable assets acquired and liabilities
dialihkan melalui akuisisi dari kegiatan usaha luar assumed through acquisition of a foreign
negeri diperlakukan sebagai aset dan liabilitas operation are treated as assets and liabilities of
dari kegiatan usaha luar negeri dan dijabarkan the foreign operation and translated at the rate
pada kurs yang berlaku pada akhir periode of exchange prevailing at the end of each
pelaporan. Selisih kurs yang timbul diakui pada reporting period. Exchange differences arising
penghasilan komprehensif lain. are recognized in other comprehensive
income.
f. Transaksi Pihak-pihak Berelasi f. Transactions with Related Parties
Pihak-pihak berelasi adalah orang atau entitas A related party is a person or entity that is
yang terkait dengan Grup (entitas pelapor): related to the Group (the reporting entity):
a. Orang atau anggota keluarga terdekat a. A person or a close member of that
mempunyai relasi dengan entitas pelapor jika person's family is related to the reporting
orang tersebut: entity if that person:
i. memiliki pengendalian atau ventura i. has control or joint venture over the
bersama entitas pelapor; reporting entity;
ii. memiliki pengaruh signifikan entitas ii. has significant influence over the
pelapor; atau reporting entity; or
iii. personil manajemen kunci entitas iii. is a member of the key management
pelapor atau entitas induk dari entitas personnel of the reporting entity or of
pelapor. a parent of the reporting entity.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
b. Suatu entitas berelasi dengan entitas pelapor b. An entity is related to the reporting entity if
jika memenuhi salah satu hal berikut: any of the following conditions applies:
i. Entitas dan entitas pelapor adalah i. The entity, and the reporting entity are
anggota dari kelompok usaha yang members of the same Group (which
sama (artinya entitas induk, entitas anak, means that each parent, subsidiary
dan entitas anak berikutnya saling and fellow subsidiary is related to the
berelasi dengan entitas lainnya). others).
ii. Satu entitas adalah entitas asosiasi atau ii. One entity is an associate or joint
ventura bersama dari entitas lain (atau venture of the other entity (or an
entitas asosiasi atau ventura bersama associate or joint venture of a member
yang merupakan anggota suatu of a Group of which the other entity is
kelompok usaha, yang mana entitas lain a member).
tersebut adalah anggotanya).
iii. Kedua entitas tersebut adalah ventura iii. Both entities are joint ventures of the
bersama dari pihak ketiga yang sama. same third party.
iv. Satu entitas adalah ventura bersama iv. One entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate of the third entity.
ketiga.
v. Entitas tersebut adalah suatu program v. The entity is a post-employment
imbalan pasca kerja untuk imbalan kerja benefit plan for the benefit of
dari salah satu entitas pelapor atau employees of either the reporting
entitas yang terkait dengan entitas entity, or an entity related to the
pelapor. Jika entitas pelapor adalah reporting entity. If the reporting entity
entitas yang menyelenggarakan is itself such a plan, the sponsoring
program tersebut, maka entitas sponsor employers are also related to the
juga berelasi dengan entitas pelapor. reporting entity.
vi. Entitas yang dikendalikan atau vi. The entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in (a).
diidentifikasi dalam huruf (a).
vii. Orang yang diidentifikasi dalam huruf (a) vii. A person identified in (a) (i) has
(i) memiliki pengaruh signifikan atas significant influence over the entity or
entitas atau personil manajemen kunci is a member of the key management
entitas (atau entitas induk dari entitas). personnel of the entity (or a parent of
the entity).
viii. Entitas, atau anggota dari kelompok viii. The entity, or any member of a Group
yang mana entitas merupakan bagian of which it is a part, provides key
dari kelompok tersebut, menyediakan management personnel services to
jasa personil manajemen kunci kepada the reporting entity or to the parent of
entitas pelapor atau kepada entitas induk the reporting entity.
dari entitas pelapor.
Transaksi signifikan yang dilakukan dengan Significant transactions with related parties,
pihak-pihak berelasi, baik yang dilakukan dengan whether or not made at similar terms and
kondisi dan persyaratan yang sama dengan pihak conditions as those done with third parties, are
ketiga maupun tidak, diungkapkan pada laporan disclosed in the consolidated financial
keuangan konsolidasian (Catatan 40). statements (Note 40).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
g. Instrumen Keuangan g. Financial Instrument
Aset keuangan Financial assets
Grup mengklasifikasikan aset keuangan dalam The Group classifies its financial assets into the
kategori berikut ini: following categories:
• Aset keuangan diukur pada biaya perolehan • • Financial assets measured at amortized
diamortisasi: dan costs; and
• Aset keuangan yang diukur pada nilai wajar • Financial assets measured at fair value
melalui laba rugi (“FVTPL”). through profit or loss (“FVTPL”).
Aset keuangan dan liabilitas keuangan pada Financial assets and financial liabilities are
awalnya diukur pada nilai wajar. Biaya transaksi initially measured at fair value. Transaction
yang terkait langsung dengan perolehan atau costs that are directly attributable to the
penerbitan aset keuangan dan liabilitas keuangan acquisition or issue of financial assets and
ditambahkan atau dikurangkan dari nilai wajar financial liabilities are added to or deducted
aset keuangan dan liabilitas keuangan, jika from the fair value of the financial assets and
diperlukan, pada pengakuan awal. financial liabilities, as appropriate, on initial
recognition.
Klasifikasi aset keuangan Classification of financial assets
Instrumen utang selanjutnya diukur pada biaya Debt instruments that meet the following
perolehan diamortisasi, jika memenuhi kedua conditions are subsequently measured at
kondisi berikut ini: amortized cost:
• aset keuangan dikelola dalam model bisnis • the financial asset is held within a business
yang bertujuan untuk memiliki aset keuangan model whose objective is 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
yang semata-mata dari pembayaran pokok that are solely payments of principal and
dan bunga dari jumlah pokok terutang. interest on the principal amount
outstanding.
Seluruh aset keuangan lain selanjutnya diukur By default, all other financial assets are
pada FVTPL. subsequently measured at FVTPL.
Meskipun telah ditetapkan sebelumnya, Grup Despite the foregoing, the Group may make the
dapat menetapkan pilihan tidak terbatalkan pada following irrevocable election/designation at
saat pengakuan awal aset keuangan sebagai initial recognition of a financial asset:
berikut:
• menyajikan perubahan selanjutnya nilai • to present subsequent changes in fair
wajar investasi pada instrumen ekuitas dalam value of an equity investment in other
penghasilan komprehensif lain jika kriteria comprehensive income if certain criteria
tertentu dipenuhi; dan are met; and
• menetapkan instrumen utang yang • to designate a debt investment that meets
memenuhi kriteria biaya perolehan the amortized cost or fair value through
diamortisasi atau nilai wajar melalui other comprehensive income (“FVTOCI”)
penghasilan komprehensif lainnya criteria as measured at FVTPL if doing so
(“FVTOCI”) diukur pada FVTPL, jika eliminates or significantly reduces an
penetapan itu mengeliminasi atau accounting mismatch.
mengurangi secara signifikan inkonsistensi
pengukuran dan pengakuan.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Biaya perolehan diamortisasi dan metode suku Amortized cost and effective interest method
bunga efektif
Metode suku bunga efektif adalah metode yang The effective interest method is a method of
digunakan dalam menghitung biaya perolehan calculating the amortized cost of a debt
instrumen utang dan dalam pengalokasian instrument and of allocating interest income
pendapatan bunga selama periode yang relevan. over the relevant period.
Untuk aset keuangan selain aset keuangan yang For financial assets other than purchased or
mengalami penurunan nilai kredit (yaitu aset yang originated credit-impaired financial assets
mengalami penurunan nilai kredit pada saat (i.e. assets that are credit-impaired on initial
pengakuan awal), suku bunga efektif adalah suku recognition), the effective interest rate is the
bunga yang secara tepat mendiskontokan rate that exactly discounts estimated future
estimasi penerimaan kas masa depan (termasuk cash receipts (including all fees and points paid
imbalan dan komisi yang dibayarkan atau diterima or received that form an integral part of the
yang merupakan bagian tak terpisahkan dari suku effective interest rate, transaction costs and
bunga efektif, biaya transaksi dan premium atau other premiums or discounts) excluding
diskonto lainnya), tidak termasuk kerugian kredit expected credit losses, through the expected
ekspektasian, selama perkiraan umur instrumen life of the debt instrument, or, where
utang, atau, jika lebih tepat periode yang lebih appropriate, a shorter period, to the gross
pendek, terhadap jumlah tercatat bruto dari carrying amount of the debt instrument on initial
instrumen utang pada saat pengakuan awal. recognition. For purchased or originated credit-
Untuk aset keuangan yang mengalami penurunan impaired financial assets, a credit-adjusted
nilai kredit yang berasal, suku bunga efektif yang effective interest rate is calculated by
disesuaikan dengan kredit dihitung dengan discounting the estimated future cash flows,
mendiskontokan perkiraan arus kas masa depan, including expected credit losses, to the
termasuk perkiraan kerugian kredit, ke biaya amortized cost of the debt instrument on initial
perolehan diamortisasi instrumen utang pada recognition.
pengakuan awal.
Biaya perolehan diamortisasi aset keuangan The amortized cost of a financial asset is the
adalah jumlah aset keuangan yang diukur saat amount at which the financial asset is measured
pengakuan awal dikurangi pembayaran pokok, at initial recognition minus the principal
ditambah dengan amortisasi kumulatif repayments, plus the cumulative amortization
menggunakan metode suku bunga efektif yang using the effective interest method of any
dihitung dari selisih antara nilai awal dan nilai difference between that initial amount and the
jatuh tempo aset keuangan, disesuaikan dengan maturity amount, adjusted for any loss
penyisihan kerugian. Selain itu, jumlah tercatat allowance. On the other hand, the gross
bruto aset keuangan adalah biaya perolehan carrying amount of a financial asset is the
diamortisasi sebelum disesuaikan dengan amortized cost of a financial asset before
penyisihan kerugian. adjusting for any loss allowance.
Pendapatan bunga diakui dengan menggunakan Interest income is recognized using the
metode suku bunga efektif untuk instrumen utang effective interest method for debt instruments
yang selanjutnya diukur pada biaya perolehan measured subsequently at amortized cost and
diamortisasi dan pada FVTOCI. at FVTOCI.
Untuk instrumen keuangan lain, kecuali aset For financial instruments other than purchased
keuangan yang dibeli atau berasal dari aset or originated credit-impaired financial assets,
keuangan memburuk, pendapatan bunga dihitung interest income is calculated by applying the
dengan menerapkan suku bunga efektif terhadap effective interest rate to the gross carrying
jumlah tercatat bruto aset keuangan. amount of a financial asset.
Untuk aset keuangan yang berasal dari aset For financial assets that have subsequently
keuangan memburuk, pendapatan bunga diakui become credit-impaired, interest income is
dengan menerapkan suku bunga efektif terhadap recognized by applying the effective interest
biaya perolehan diamortisasi dari aset keuangan rate to the amortized cost of the financial asset.
tersebut. Jika pada periode pelaporan keuangan If, in subsequent reporting periods, the credit
selanjutnya, risiko kredit aset keuangan tersebut risk on the credit-impaired financial instrument
membaik sehingga aset keuangan tidak lagi improves so that the financial asset is no longer
mengalami penurunan nilai kredit, maka credit-impaired, interest income is recognized
pendapatan bunga diakui dengan menerapkan by applying the effective interest rate to the
suku bunga efektif terhadap jumlah tercatat bruto gross carrying amount of the financial asset.
aset keuangan.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Untuk aset keuangan yang mengalami penurunan For purchased or originated credit-impaired
nilai kredit yang berasal atau berasal, Grup financial assets, the Group recognizes interest
mengakui pendapatan bunga dengan income by applying the credit-adjusted effective
menerapkan suku bunga efektif yang disesuaikan interest rate to the amortized cost of the
dengan kredit ke biaya perolehan diamortisasi financial asset from initial recognition. The
dari aset keuangan sejak pengakuan awal. calculation does not revert to the gross basis
Perhitungan tidak kembali ke basis bruto bahkan even if the credit risk of the financial asset
jika risiko kredit dari aset keuangan selanjutnya subsequently improves so that the financial
membaik sehingga aset keuangan tidak lagi asset is no longer credit-impaired.
mengalami penurunan nilai kredit.
Pendapatan bunga diakui dalam laba rugi. Interest income is recognized in profit or loss.
Aset keuangan pada FVTPL Financial assets at FVTPL
Aset keuangan yang tidak memenuhi kriteria yang Financial assets that do not meet the criteria for
diukur pada biaya perolehan diamortisasi atau being measured at amortized cost or FVTOCI
FVTOCI diukur pada FVTPL, khususnya: are measured at FVTPL, specifically:
• Investasi dalam instrumen ekuitas • Investments in equity instruments are
diklasifikasi sebagai FVTPL, kecuali Grup classified as at FVTPL, unless the Group
menetapkan investasi ekuitas yang dimiliki designate an equity investment that is
tidak untuk diperdagangkan dan bukan neither held for trading nor a contingent
merupakan imbalan kontinjen dari kombinasi consideration arising from a business
bisnis, sebagai FVTOCI pada pengakuan combination as at FVTOCI on initial
awal. recognition.
• Instrumen utang yang tidak memenuhi • Debt instruments that do not meet the
kriteria biaya perolehan diamortisasi atau amortized cost criteria or the FVTOCI
FVTOCI, diklasifikasi sebagai FVTPL. criteria are classified as at FVTPL. In
Sebagai tambahan, instrumen utang yang addition, debt instruments that meet either
memenuhi kriteria biaya perolehan the amortized cost criteria or the FVTOCI
diamortisasi dan FVTOCI dapat ditetapkan criteria may be designated as at FVTPL
sebagai FVTPL pada saat pengakuan awal upon initial recognition if such designation
apabila penetapan tersebut mengeliminasi eliminates or significantly reduces a
atau mengurangi secara signifikan measurement or recognition inconsistency
inkonsistensi pengukuran dan pengakuan that would arise from measuring assets or
yang timbul dari pengukuran aset atau liabilities or recognizing the gains and
liabilitas atau pengakuan keuntungan dan losses on them on different bases. The
kerugian dengan basis berberda. Grup tidak Group have not designated any debt
menetapkan instumen utang sebagai FVTPL. instruments as at FVTPL.
Aset keuangan pada FVTPL diukur pada nilai Financial assets at FVTPL are measured at fair
wajar pada setiap tanggal pelaporan. Keuntungan value as at each reporting date, with any fair
atau kerugian diakui dalam laba rugi sepanjang value gains or losses recognized in profit or loss
bukan merupakan bagian dari hubungan lindung to the extent they are not part of a designated
nilai yang ditetapkan. Keuntungan atau kerugian hedging relationship. The net gain or loss
bersih yang diakui dalam laba rugi termasuk recognized in profit or loss includes any
dividen atau bunga yang diperoleh atas aset dividend or interest earned on the financial
keuangan dan dimasukkan dalam pos asset and is included in the “other gains and
“keuntungan atau kerugian lain-lain”. losses” line item.
Keuntungan dan kerugian kurs mata uang asing Foreign exchange gains and losses
Jumlah tercatat aset keuangan dalam mata uang The carrying amount of financial assets that are
asing ditentukan dalam mata uang tersebut dan denominated in a foreign currency is
dijabarkan dengan menggunakan kurs spot pada determined in that foreign currency and
setiap tanggal pelaporan. Secara spesifik: translated at the spot rate as at each reporting
date. Specifically:
• Untuk aset keuangan diukur pada biaya • For financial assets measured at
perolehan diamortisasi yang bukan amortized cost that are not part of a
merupakan bagian dari hubungan lindung designated hedging relationship,
nilai ditetapkan, selisih kurs diakui dalam laba exchange differences are recognized in
rugi pada pos “keuntungan dan beban lain- profit or loss in the “other gains and losses”
lain”; line item;
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
• Untuk instrumen utang diukur pada FVTOCI • For debt instruments measured at FVTOCI
yang bukan merupakan bagian dari that are not part of a designated hedging
hubungan lindung nilai ditetapkan, selisih relationship, exchange differences on the
kurs atas biaya perolehan diamortisasi dari amortized cost of the debt instrument are
instrumen hutang diakui dalam laba rugi pada recognized in profit or loss in the “other
pos “keuntungan dan beban lain-lain”. gains and losses” line item. Other
Perbedaan nilai tukar lainnya diakui pada exchange differences are recognized in
pendapatan komprehensif lain dalam other comprehensive income in the
cadangan revaluasi investasi; investments revaluation reserve;
• Untuk aset keuangan diukur pada FVTPL • For financial assets measured at FVTPL
yang bukan merupakan bagian dari that are not part of a designated hedging
hubungan lindung nilai ditetapkan, selisih relationship, exchange differences are
kurs diakui dalam laba rugi pada pos recognized in profit or loss in the “other
“keuntungan dan beban lain-lain”; dan gains and losses” line item; and
• Untuk instrumen ekuitas diukur pada • For equity instruments measured at
FVTOCI, selisih kurs diakui pada FVTOCI, exchange differences are
penghasilan komprehensif lain dalam recognized in other comprehensive
cadangan revaluasi investasi. income in the investments revaluation
reserve.
Penurunan nilai aset keuangan Impairment of financial assets
Grup mengakui penyisihan kerugian untuk The Group recognized a loss allowance for
kerugian kredit ekspektasian (“KKE”) atas expected credit losses (“ECL”) on investments
investasi pada instrumen utang yang diukur pada in debt instruments that are measured at
biaya perolehan diamortisasi. Jumlah kerugian amortized cost. The amount of expected credit
kredit ekspektasian diukur pada setiap tanggal losses is updated at each reporting date to
pelaporan untuk mencerminkan perubahan dalam reflect changes in credit risk since initial
risiko kredit sejak pengakuan awal instrumen recognition of the respective financial
keuangan tersebut. instrument.
Grup mengakui KKE sepanjang umur untuk The Group recognizes lifetime ECL for trade
piutang usaha, piutang lain-lain dan aset kontrak. accounts receivables, other accounts
Kerugian kredit ekspektasian dari aset keuangan receivables and contract assets. The expected
tersebut diestimasi menggunakan matriks provisi credit losses on these financial assets are
berdasarkan pengalaman kerugian kredit secara estimated using a provision matrix based on
historis dari Grup, disesuaikan dengan faktor- historical credit loss experience of the Group,
faktor spesifik terkait debitur, kondisi ekonomi adjusted for factors that are specific to the
umum dan penilaian baik atas kondisi sekarang debtors, general economic conditions and an
maupun perkiraan arah kondisi pada tanggal assessment of both the current as well as the
pelaporan, termasuk nilai waktu dari uang jika forecast direction of conditions at the reporting
perlu. date, including time value of money where
appropriate.
Untuk semua instrumen keuangan lainnya, Grup For all other financial instruments, the Group
mengakui KKE sepanjang umur ketika telah ada recognizes lifetime ECL when there has been a
peningkatan risiko kredit yang signifikan sejak significant increase in credit risk since initial
pengakuan awal. Jika, sebaliknya, risiko kredit recognition. If, on the other hand, the credit risk
pada instrumen keuangan tidak meningkat secara on the financial instrument has not increased
signifikan sejak pengakuan awal, Grup mengukur significantly since initial recognition, the Group
penyisihan kerugian untuk instrumen keuangan measures the loss allowance for that financial
tersebut sejumlah KKE 12 bulan. Penilaian instrument at an amount equal to 12-month
apakah KKE sepanjang umur harus diakui ECL. The assessment of whether lifetime ECL
didasarkan pada peningkatan signifikan dalam should be recognized is based on significant
kemungkinan terjadinya atau pada risiko gagal increases in the likelihood or risk of a default
bayar sejak pengakuan awal dan bukan occurring since initial recognition instead of on
didasarkan pada bukti asset keuangan yang evidence of a financial asset being credit
mengalami kerugian kredit pada tanggal impaired at the reporting date or an actual
pelaporan atau kejadian gagal bayar sebenarnya. default occurring.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
KKE sepanjang umur merupakan kerugian kredit Lifetime ECL represents the expected credit
ekspektasian yang dihasilkan dari seluruh losses that will result from all possible default
kemungkinan peristiwa gagal bayar selama events over the expected life of a financial
perkiraan umur instrumen keuangan. Sebaliknya, instrument. In contrast, 12 months ECL
KKE 12 bulan merupakan porsi dari KKE represents the portion of lifetime ECL that is
sepanjang umur yang diperkirakan timbul dari expected to result from default events on a
peristiwa gagal bayar instrumen keuangan yang financial instrument that are possible within
mungkin terjadi dalam 12 bulan setelah tanggal 12 months after the reporting date.
pelaporan.
Peningkatan risiko kredit secara signifikan Significant increase in credit risk
Dalam menilai apakah risiko kredit atas instrumen In assessing whether the credit risk on a
keuangan telah meningkat secara signifikan sejak financial instrument has increased significantly
pengakuan awal, Grup membandingkan risiko since initial recognition, the Group compares
gagal bayar instrumen keuangan yang terjadi the risk of a default occurring on the financial
pada tanggal pelaporan dengan risiko gagal bayar instrument as at the reporting date with the risk
pada saat pengakuan awal. Dalam melakukan of a default occurring on the financial
penilaian, Grup mempertimbangkan baik instrument as at the date of initial recognition.
informasi kuantitatif maupun informasi kualitatif In making this assessment, the Group
yang wajar dan terdukung, termasuk pengalaman considers both quantitative and qualitative
historis dan informasi bersifat perkiraan masa information that is reasonable and supportable,
depan, yang tersedia tanpa biaya atau upaya including historical experience and forward
berlebihan. Informasi masa depan yang looking information that is available without
dipertimbangkan mencakup prospek masa depan undue cost or effort. Forward-looking
industri di mana debitur Grup beroperasi, yang information considered includes the future
diperoleh dari laporan ahli ekonomi, analis prospects of the industries in which the Group’s
keuangan, badan pemerintah, lembaga terkait, debtors operate, obtained from economic
dan organisasi serupa lainnya, serta expert reports, financial analysts, governmental
pertimbangan berbagai sumber eksternal aktual bodies, relevant think-tanks and other similar
dan prakiraan informasi ekonomi yang terkait organizations, as well as consideration of
dengan operasi inti Grup. various external sources of actual and forecast
economic information that relate to the Group’s
core operations.
Terlepas dari hasil penilaian di atas, Grup Irrespective of the outcome of the above
mengasumsikan bahwa risiko kredit pada aset assessment, the Group presumes that the
keuangan telah meningkat secara signifikan sejak credit risk on a financial asset has increased
pengakuan awal ketika pembayaran kontrak lebih significantly since initial recognition when
dari 30 hari lewat jatuh tempo, kecuali jika Grup contractual payments are more than 30 days
memiliki alasan yang masuk akal dan dapat past due, unless the Group has reasonable and
didukung informasi yang menunjukkan supportable information that demonstrates
sebaliknya. otherwise.
Meskipun demikian, Grup mengasumsikan Despite the foregoing, the Group assumes that
bahwa risiko kredit pada instrumen keuangan the credit risk on a financial instrument has not
tidak meningkat secara signifikan sejak increased significantly since initial recognition if
pengakuan awal jika instrumen keuangan the financial instrument is determined to have
tersebut ditetapkan memiliki risiko kredit yang low credit risk at the reporting date. A financial
rendah pada tanggal pelaporan. Instrumen instrument is determined to have low credit
keuangan bertekad memiliki risiko kredit rendah risk if:
jika:
a. Instrumen keuangan memiliki risiko gagal a. The financial instrument has a low risk of
bayar yang rendah; default;
b. Debitur memiliki kapasitas yang kuat untuk b. The debtor has a strong capacity to meet
memenuhi kewajiban arus kas its contractual cash flow obligations in the
kontraktualnya dalam waktu dekat; dan near term; and
c. Memburuknya ekonomi dan bisnis dalam c. Adverse changes in economic and
jangka panjang dapat, tetapi tidak selalu, business conditions in the longer term
menurunkan kemampuan peminjam untuk may, but will not necessarily, reduce the
memenuhi kewajiban arus kas ability of the borrower to fulfil its contractual
kontraktualnya. cash flow obligations.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Grup menganggap aset keuangan memiliki risiko The Group considers a financial asset to have
kredit rendah ketika aset memiliki peringkat kredit low credit risk when the asset has external
eksternal 'investment grade' sesuai dengan credit rating of ‘investment grade’ in
definisi yang dipahami secara global atau jika accordance with the globally understood
peringkat eksternal tidak tersedia, aset tersebut definition or if an external rating is not available,
memiliki peringkat internal 'performing'. the asset has an internal rating of ‘performing’.
Performing berarti bahwa rekanan memiliki posisi Performing means that the counterparty has a
keuangan yang kuat dan tidak ada jumlah yang strong financial position and there is no past
lewat jatuh tempo. due amounts.
Grup secara teratur memantau efektivitas kriteria The Group regularly monitors the effectiveness
yang digunakan untuk mengidentifikasi apakah of the criteria used to identify whether there has
telah terjadi peningkatan risiko kredit yang been a significant increase in credit risk and
signifikan dan merevisinya jika perlu untuk revises them as appropriate to ensure that the
memastikan bahwa kriteria tersebut mampu criteria are capable of identifying significant
mengidentifikasi peningkatan risiko kredit yang increase in credit risk before the amount
signifikan sebelum jumlahnya jatuh tempo. becomes past due.
Definisi gagal bayar Definition of default
Grup menganggap hal-hal berikut ini merupakan The Group considers the following as
peristiwa gagal bayar untuk tujuan manajemen constituting an event of default for internal
risiko kredit internal karena pengalaman historis credit risk management purposes as historical
menunjukkan bahwa aset keuangan yang experience indicates that financial assets that
memenuhi salah satu kriteria berikut umumnya meet either of the following criteria are
tidak dapat dipulihkan: generally not recoverable:
• Ketika terdapat pelanggaran persyaratan • When there is a breach of financial
keuangan oleh debitur; atau covenants by the debtor; or
• Informasi yang dikembangkan secara • Information developed internally or
internal atau diperoleh dari sumber eksternal obtained from external sources indicates
menunjukkan bahwa debitur kemungkinan that the debtor is unlikely to pay its
tidak akan membayar krediturnya, termasuk creditors, including the Group, in full
Grup, secara penuh (tanpa (without taking into account any collateral
memperhitungkan jaminan yang dimiliki oleh held by the Group).
Grup).
Terlepas dari analisis di atas, Grup menganggap Irrespective of the above analysis, the Group
bahwa gagal bayar telah terjadi ketika aset considers that default has occurred when a
keuangan telah lewat lebih dari 90 hari, kecuali financial asset is more than 90 days past due
jika Grup memiliki informasi yang cukup wajar dan unless the Group has reasonable and
dapat terdukung untuk menunjukkan bahwa supportable information to demonstrate that a
kriteria yang lebih panjang lebih tepat. more lagging default criterion is more
appropriate.
Aset keuangan memburuk Credit-impaired financial assets
Aset keuangan mengalami penurunan nilai kredit A financial asset is credit-impaired when one or
ketika satu atau lebih peristiwa yang memiliki more events that have a detrimental impact on
dampak buruk pada estimasi arus kas masa the estimated future cash flows of that financial
depan dari aset keuangan tersebut telah terjadi. asset have occurred. Evidence that a financial
Bukti bahwa aset keuangan mengalami asset is credit-impaired includes observable
penurunan nilai termasuk data yang dapat data about the following events:
diobservasi tentang peristiwa berikut:
• kesulitan keuangan yang signifikan dari • significant financial difficulty of the issuer
penerbit atau peminjam. or the borrower.
• pelanggaran kontrak, seperti kejadian default • a breach of contract, such as a default or
atau lewat jatuh tempo. past due event.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
• pihak pemberi pinjaman, untuk alasan • the lender(s) of the borrower, for economic
ekonomik atau kontraktual sehubungan or contractual reasons relating to the
dengan kesulitan keuangan yang dialami borrower’s financial difficulty, having
pihak peminjam, telah memberikan konsesi granted to the borrower a concession(s)
pada pihak peminjam yang tidak mungkin that the lender(s) would not otherwise
diberikan jika pihak peminjam tidak consider.
mengalami kesulitan tersebut.
• terjadi kemungkinan bahwa pihak peminjam • it is becoming probable that the borrower
akan dinyatakan pailit atau melakukan will enter bankruptcy or other financial
reorganisasi keuangan lainnya. reorganization.
• hilangnya pasar aktif untuk aset keuangan itu • the disappearance of an active market for
karena kesulitan keuangan. that financial asset because of financial
difficulties.
• pembelian atau penerbitan aset keuangan • the purchase or origination of a financial
dengan diskon sangat besar yang asset at a deep discount that reflects the
mencerminkan kerugian kredit yang terjadi. incurred credit losses.
Kebijakan penghapusan Write-off policy
Grup menghapus aset keuangan ketika terdapat The Group writes off a financial asset when
informasi yang mengindikasikan bahwa debitur there is information indicating that the debtor is
dalam kesulitan keuangan yang parah dan tidak in severe financial difficulty and there is no
ada prospek pemulihan yang realistis, misalnya realistic prospect of recovery, e.g., when the
ketika debitur telah ditempatkan dalam likuidasi debtor has been placed under liquidation or has
atau telah memasuki proses kebangkrutan, atau entered into bankruptcy proceedings, or in the
dalam hal piutang dagang, ketika jumlahnya lebih case of trade accounts receivable, when the
dari satu tahun yang lewat jatuh tempo, mana amounts are over one years past due,
yang terjadi lebih cepat. Aset keuangan yang whichever occurs sooner. Financial assets
dihapuskan masih dapat dikenakan kegiatan written off may still be subject to enforcement
penegakan hukum berdasarkan prosedur activities under the Group’s recovery
pemulihan Grup, dengan mempertimbangkan procedures, taking into account legal advice
nasihat hukum yang sesuai. Setiap pemulihan where appropriate. Any recoveries made are
yang dilakukan diakui pada laba rugi. recognized in profit or loss.
Pengukuran dan pengakuan atas kerugian kredit Measurement and recognition of expected
yang diharapkan credit losses
Pengukuran kerugian kredit ekspektasian The measurement of expected credit losses is
merupakan fungsi dari probability of default, loss a function of the probability of default, loss
given default (yaitu besarnya kerugian jika terjadi given default (i.e., the magnitude of the loss if
gagal bayar) dan eksposur pada gagal bayar. there is a default) and the exposure at default.
Penilaian probability of default dan loss given The assessment of the probability of default
default berdasarkan data historis yang and loss given default is based on historical
disesuaikan dengan informasi masa depan data adjusted by forward-looking information as
seperti dijelaskan di atas. Adapun eksposur atas described above. As for the exposure at
gagal bayar, untuk aset keuangan, diwakili oleh default, for financial assets, this is represented
nilai tercatat bruto aset pada tanggal pelaporan; by the assets’ gross carrying amount at the
untuk kontrak jaminan keuangan, eksposur reporting date; for financial guarantee
mencakup jumlah yang ditarik pada tanggal contracts, the exposure includes the amount
pelaporan, ditambah dengan jumlah yang drawn down as at the reporting date, together
diperkirakan akan ditarik di masa depan sebelum with any additional amounts expected to be
tanggal gagal bayar yang ditentukan berdasarkan drawn down in the future by default date
tren historis, pemahaman Grup mengenai determined based on historical trend, The
kebutuhan pembiayaan masa depan yang Group’s understanding of the specific future
spesifik dari debiturnya, dan informasi perkiraan financing needs of the debtors, and other
masa depan lainnya yang relevan. relevant forward-looking information.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Untuk aset keuangan, kerugian kredit For financial assets, the expected credit loss is
ekspektasian merupakan selisih antara arus kas estimated as the difference between all
kontraktual yang jatuh tempo kepada Grup sesuai contractual cash flows that are due to the
dengan kontrak, dan arus kas yang diperkirakan Group in accordance with the contract and all
akan diterima Grup, didiskontokan dengan suku the cash flows that the Group expect to receive,
bunga efektif awal. discounted at the original effective interest rate.
Apabila KKE sepanjang umur diukur secara Where lifetime ECL is measured on a collective
kolektif untuk memenuhi dimana bukti kenaikan basis to cater for cases where evidence of
signifikan risiko kredit pada level intrumen significant increases in credit risk at the
individual tidak tersedia, dalam hal ini instrumen individual instrument level may not yet be
keuangan dikelompokkan dengan dasar sebagai available, the financial instruments are grouped
berikut: on the following basis:
• jenis instrumen keuangan (piutang usaha, • nature of financial instruments (i.e., The
piutang lain-lain dan jumlah tagihan kepada Group’s trade and other receivables and
pelanggan yang masing-masing dinilai amounts due from customers are each
sebagai Grup terpisah. Piutang pihak assessed as a separate group. Loans to
berelasi yang dinilai untuk kerugian kredit related parties are assessed for expected
ekspektasian atas dasar individual); credit losses on an individual basis);
• status jatuh tempo; • past-due status;
• sifat, besaran dan jenis industri debitur; • nature, size, and industry of debtors;
• peringkat kredit eksternal jika tersedia. • external credit ratings where available.
Pengelompokkan ditelaah secara teratur oleh The grouping is regularly reviewed by
manajemen untuk memastikan setiap kelompok management to ensure the constituents of each
mempunyai karakteristik risiko yang sama. group continue to share similar credit risk
characteristics.
Jika Grup mengukur penyisihan kerugian If the Group have measured the loss allowance
instrumen keuangan pada jumlah yang sama for a financial instrument at an amount equal to
dengan KKE sepanjang umur periode pelaporan lifetime ECL in the previous reporting period but
sebelumnya, namun menentukan bahwa untuk determines at the current reporting date that the
periode sekarang, kondisi KKE sepanjang umur conditions for lifetime ECL are no longer met,
tidak terpenuhi lagi, maka Grup mengukur the Group measure the loss allowance at an
penyisihan kerugian pada jumlah yang sama amount equal to 12 months ECL at the current
dengan KKE 12 bulan pada periode pelaporan reporting date.
berjalan.
Grup mengakui keuntungan atau kerugian The Group recognize an impairment gain or
penurunan nilai dalam laba rugi untuk semua loss in profit or loss for all financial instruments
instrumen keuangan dengan menyesuaikan with a corresponding adjustment to their
jumlah tercatat melalui akun penyisihan kerugian. carrying amount through a loss allowance.
Penghentian pengakuan aset keuangan Derecognition of financial assets
Grup menghentikan pengakuan aset keuangan The Group derecognize a financial asset only
hanya jika hak kontraktual atas arus kas yang when the contractual rights to the cash flows
berasal dari aset keuangan berakhir, atau aset from the asset expire, or when it transfers the
keuangan dialihkan dan secara substansial financial asset and substantially all the risks
seluruh risiko dan manfaat atas kepemilikan aset and rewards of ownership of the asset to
keuangan dialihkan ke pihak lain. Jika Grup tidak another party. If the Group neither transfer nor
mentransfer atau menahan secara substansial retain substantially all the risks and rewards of
seluruh risiko dan manfaat atas kepemilikan dan ownership and continues to control the
mempertahankan pengendalian atas aset yang transferred asset, the Group recognize their
ditransfer, maka Grup mengakui hak dalam aset retained interest in the asset and an associated
yang ditahan dan mengakui kewajiban sebesar liability for amounts it may have to pay. If the
jumlah yang mungkin harus dibayar. Jika Grup Group retain substantially all the risks and
menahan secara substansial seluruh risiko dan rewards of ownership of a transferred financial
manfaat atas pemilikan aset keuangan yang asset, The Group continues to recognize the
ditransfer, maka Grup tetap mengakui aset financial asset and also recognizes a
keuangan dan juga mengakui pinjaman terjamin collateralised borrowing for the proceeds
sebesar dana diterima. received.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada penghentian pengakuan aset keuangan On derecognition of a financial asset measured
yang diukur pada biaya perolehan diamortisasi, at amortized cost, the difference between the
selisih antara jumlah tercatat aset dan jumlah asset’s carrying amount and the sum of the
pembayaran diterima dan piutang diakui dalam consideration received and receivable is
laba rugi. recognized in profit or loss.
Liabilitas Keuangan dan Instrumen Ekuitas Financial Liabilities and Equity Instruments
Klasifikasi sebagai utang atau ekuitas Classification as debt or equity
Instrumen utang atau ekuitas yang diterbitkan Debt and equity instruments issued by the
oleh Grup direklasifikasi sebagai liabilitas Group are classified as either financial liabilities
keuangan atau ekuitas sesuai substansi or as equity in accordance with the substance
pengaturan kontraktual dan sesuai dengan of the contractual arrangements and the
definisi dari liabilitas keuangan dan instrumen definitions of a financial liability and an equity
ekuitas. instrument.
Instrumen ekuitas Equity instruments
Instrumen ekuitas adalah setiap kontrak yang An equity instrument is any contract that
membuktikan hak residual dalam aset suatu evidences a residual interest in the assets of an
entitas setelah dikurangi dengan seluruh entity after deducting all its liabilities. Equity
liabilitasnya. Instrumen ekuitas yang diterbitkan instruments issued by a group entity are
suatu Grup entitas diakui sebesar dana diterima, recognized at the proceeds received, net of
setelah dikurangi biaya langsung penerbitannya. direct issue costs.
Liabilitas keuangan Financial liabilities
Liabilitas keuangan diklasifikasikan sebagai Financial liabilities are classified as either
FVTPL atau pada biaya perolehan diamortisasi financial liabilities “at FVTPL” or “at amortized
menggunakan metode suku bunga efektif. cost” using the effective interest method.
Liabilitas keuangan yang diukur pada FVTPL Financial liabilities at FVTPL
Liabilitas keuangan diklasifikasi FVTPL ketika Financial liabilities are classified as at FVTPL
liabilitas keuangan merupakan 1) imbalan when the financial liability is 1) contingent
kontinjen yang diakui oleh pihak pengakuisisi consideration of an acquirer in a business
dalam kombinasi bisnis ketika PSAK 103 combination to which PSAK 103 applies, 2)
diterapkan, 2) dimiliki untuk diperdagangkan, held for trading, or 3) it is designated as at
atau 3) ditetapkan sebagai FVTPL. FVTPL.
Liabilitas keuangan dimiliki untuk A financial liability is classified as held for
diperdagangkan jika: trading if:
• diperoleh terutama untuk tujuan dibeli • it has been acquired principally for the
kembali dalam waktu dekat; atau purpose of repurchasing in the near term;
or
• pada pengakuan awal merupakan bagian • on initial recognition it is part of an
dari portofolio instrumen keuangan tertentu identified portfolio of financial instruments
yang dikelola Grup secara bersama dan that the Group manages together and has
terdapat bukti mengenai pola ambil untung a recent actual pattern of short-term profit-
dalam jangka pendek aktual saat ini; atau taking; or
• merupakan derivatif yang tidak ditetapkan • it is a derivative that is not designated and
dan tidak efektif sebagai instrumen lindung effective as a hedging instrument.
nilai.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Liabilitas keuangan selain liabilitas keuangan A financial liability other than a financial liability
yang diperdagangkan dapat ditetapkan sebagai held for trading may be designated as at FVTPL
FVTPL pada saat pengakuan awal jika: upon initial recognition if:
• mengeliminasi atau mengurangi secara • such designation eliminates or significantly
signifikan inkonsistensi pengukuran dan reduces a measurement or recognition
pengakuan yang dapat timbul; atau inconsistency that would otherwise arise;
or
• liabilitas keuangan membentuk bagian dari • the financial liability forms part of a group
kelompok aset keuangan, liabilitas keuangan of financial assets or financial liabilities or
atau keduanya dikelola dan kinerjanya both which is managed and its
dievaluasi berdasarkan nilai wajar, sesuai performance is evaluated on a fair value
dengan manajemen risiko atau strategi basis in accordance with a documented
investasi yang didokumentasikan dan risk management or investment strategy,
informasi tentang kelompok tersebut and information about the grouping is
disediakan secara internal. provided internally on that basis.
• Merupakan bagian kontrak yang • It forms part of a contract containing one or
mengandung satu atau lebih derivatif more embedded derivatives, and
melekat, dan PSAK 239 atau PSAK 109 PSAK 239 or PSAK 109 permits the entire
mengizinkan seluruh kontrak gabungan (aset combined contract (asset or liability) to be
atau liabilitas) ditetapkan sebagai FVTPL. designated as at FVTPL.
Pengukuran selanjutnya liabilitas keuangan pada Subsequent measurement of financial liabilities
FVTPL at FVTPL
Liabilitas keuangan pada FVTPL diukur pada nilai Financial liabilities at FVTPL are measured at
wajar, dengan keuntungan atau kerugian yang fair value, with any gains or losses arising on
timbul atas perubahan nilai wajar diakui dalam changes in fair value recognized in profit or loss
laporan laba rugi sepanjang hal tersebut tidak to the extent that they are not part of a
menjadi bagian dari hubungan lindung nilai yang designated hedging relationship. The net gain
ditentukan. Keuntungan atau kerugian bersih or loss recognized in profit or loss incorporates
yang diakui dalam laba rugi menggabungkan any interest paid on the financial liability and is
setiap bunga yang dibayarkan atas liabilitas included in the “other gains and losses” line
keuangan dan termasuk dalam bagian item (Note 35) in profit or loss.
“keuntungan dan kerugian lain-lain” (Catatan 35)
dalam laporan laba rugi.
Namun, untuk liabilitas keuangan yang However, for financial liabilities that are
ditetapkan pada FVTPL, jumlah perubahan nilai designated as at FVTPL, the amount of change
wajar liabilitas keuangan yang dapat in the fair value of the financial liability that is
diatribusikan pada perubahan risiko kredit attributable to changes in the credit risk of that
liabilitas diakui dalam penghasilan komprehensif liability is recognized in other comprehensive
lain, kecuali jika pengakuan dampak risiko kredit income, unless the recognition of the effects of
di penghasilan komprehensif lain akan changes in the liability’s credit risk in other
menciptakan atau memperbesar inkonsistensi comprehensive income would create or enlarge
akuntansi dalam laba rugi. Sisa perubahan dari an accounting mismatch in profit or loss. The
nilai wajar atas liabilitas diakui dalam laba rugi. remaining amount of change in the fair value of
Perubahan nilai wajar yang dapat diatribusikan liability is recognized in profit or loss. Changes
pada risiko kredit liabilitas keuangan yang diakui in fair value attributable to a financial liability’s
dalam penghasilan komprehensif lain tidak akan credit risk that are recognized in other
direklasifikasi ke laba rugi; sebaliknya, comprehensive income are not subsequently
perubahan tersebut dipindahkan ke saldo laba reclassified to profit or loss; instead, they are
pada saat penghentian pengakuan liabilitas transferred to retained earnings upon
keuangan. derecognition of the financial liability.
Keuntungan atau kerugian dari kontrak jaminan Gains or losses on financial guarantee
keuangan yang diterbitkan oleh Grup yang contracts issued by the Group that are
ditetapkan oleh Grup sebagai FVTPL diakui designated by the Group as at FVTPL are
dalam laba rugi. Nilai wajar ditentukan dengan recognized in profit or loss. Fair value is
cara yang dijelaskan dalam Catatan 44. determined in the manner described in Note 44.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Liabilitas keuangan diukur pada biaya perolehan Financial liabilities measured at amortized cost
yang diamortisasi
Liabilitas keuangan yang bukan merupakan Financial liabilities that are not 1) contingent
1) imbalan kontinjen dari pihak pengakuisisi consideration of an acquirer in a business
dalam kombinasi bisnis, 2) dimiliki untuk combination, 2) held-for-trading or
diperdagangkan atau 3) ditetapkan sebagai 3) designated as at FVTPL, are subsequently
FVTPL, selanjutnya diukur pada biaya perolehan measured at amortized cost using the effective
diamortisasi dengan menggunakan metode suku interest method.
bunga efektif.
Metode suku bunga efektif Effective interest method
Metode suku bunga efektif adalah metode yang The effective interest method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortized cost of a financial
diamortisasi dari liabilitas keuangan dan metode liability and of allocating interest expense over
untuk mengalokasikan biaya bunga selama the relevant period. The effective interest rate
periode yang relevan. Suku bunga efektif adalah is the rate that exactly discounts estimated
suku bunga yang secara tepat mendiskontokan future cash payments (including all fees and
estimasi pembayaran kas masa depan points paid or received that form an integral part
(mencakup seluruh komisi dan bentuk lain yang of the effective interest rate, transaction costs
dibayarkan dan diterima yang merupakan bagian and other premiums or discounts) through the
yang tak terpisahkan dari suku bunga efektif, expected life of the financial liability, or (where
biaya transaksi dan premium dan diskonto appropriate) a shorter period to the net carrying
lainnya) selama perkiraan umur liabilitas amount on initial recognition.
keuangan, atau (jika lebih tepat) digunakan
periode yang lebih singkat untuk memperoleh nilai
tercatat bersih pada saat pengakuan awal.
Keuntungan dan kerugian kurs mata uang asing Foreign exchange gains and losses
Untuk liabilitas keuangan dalam mata uang asing For financial liabilities that are denominated in
dan diukur pada biaya perolehan diamortisasi a foreign currency and are measured at
pada setiap tanggal pelaporan, keuntungan atau amortized cost as at each reporting date, the
kerugian kurs mata uang asing ditentukan foreign exchange gains and losses are
berdasarkan biaya perolehan diamortisasi dari determined based on the amortized cost of the
instrumen. Keuntungan atau kerugian kurs mata instruments. These foreign exchange gains
uang asing diakui dalam laba rugi untuk liabilitas and losses are recognized in profit or loss for
keuangan yang tidak merupakan bagian dari financial liabilities that are not part of a
hubungan lindung nilai ditetapkan. Bagi mereka designated hedging relationship. For those
yang ditetapkan sebagai instrumen lindung nilai which are designated as a hedging instrument
untuk lindung nilai atas risiko mata uang asing, for a hedge of foreign currency risk, foreign
keuntungan dan kerugian selisih kurs diakui exchange gains and losses are recognized in
dalam pendapatan komprehensif lain dan other comprehensive income and accumulated
diakumulasikan dalam komponen ekuitas yang in a separate component of equity.
terpisah.
Nilai wajar liabilitas keuangan dalam mata uang The fair value of financial liabilities
asing ditentukan dalam mata uang asing tersebut denominated in a foreign currency is
dan dijabarkan pada kurs yang berlaku pada determined in that foreign currency and
akhir periode pelaporan. translated at the spot rate at the end of the
reporting period.
Penghentian pengakuan liabilitas keuangan Derecognition of financial liabilities
Grup menghentikan pengakuan liabilitas The Group derecognizes financial liabilities
keuangan, jika dan hanya jika, liabilitas keuangan when, and only when, the financial liabilities are
tersebut dilepaskan, dibatalkan atau kadaluarsa. discharged, cancelled or they expire. The
Selisih antara jumlah tercatat liabilitas keuangan difference between the carrying amount of the
yang dihentikan pengakuannya dan imbalan financial liability derecognized and the
yang dibayarkan, termasuk aset nonkas yang consideration paid, including any non-cash
transfer atau liabilitas yang ditanggung, diakui assets transferred or liabilities assumed, is
dalam laba rugi. recognized in profit or loss.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Ketika Grup bertukar dengan pemberi pinjaman When the Group exchanges with the existing
yang ada, satu instrumen utang menjadi lender one debt instrument into another one
instrumen lain dengan persyaratan yang berbeda with the substantially different terms, such
secara substansial, pertukaran tersebut dicatat exchange is accounted for as an
sebagai pelunasan liabilitas keuangan asli dan extinguishment of the original financial liability
pengakuan liabilitas keuangan baru. Demikian and the recognition of a new financial liability.
pula, Grup memperhitungkan modifikasi Similarly, the Group accounts for substantial
substansial dari ketentuan liabilitas yang ada modification of terms of an existing liability or
atau bagian dari liabilitas tersebut sebagai part of it as an extinguishment of the original
pelepasan liabilitas keuangan awal dan financial liability and the recognition of a new
pengakuan liabilitas baru. Diasumsikan bahwa liability. It is assumed that the terms are
persyaratannya berbeda secara substansial jika substantially different if the discounted present
nilai sekarang yang didiskontokan dari arus kas value of the cash flows under the new terms,
berdasarkan ketentuan yang baru, termasuk including any fees paid net of any fees received
biaya yang dibayarkan setelah dikurangi biaya and discounted using the original effective rate
yang diterima dan didiskontokan menggunakan is at least 10 percent different from the
tarif efektif asli sekurang-kurangnya 10 persen discounted present value of the remaining cash
berbeda dari hadiah yang didiskontokan nilai sisa flows of the original financial liability. If the
arus kas dari liabilitas keuangan asli. Jika modification is not substantial, the difference
modifikasi tidak substansial, perbedaan antara: between: (1) the carrying amount of the liability
(1) jumlah tercatat liabilitas sebelum modifikasi; before the modification; and (2) the present
dan (2) nilai sekarang dari arus kas setelah value of the cash flows after modification is
modifikasi diakui dalam laporan laba rugi sebagai recognized in profit or loss as the modification
keuntungan atau kerugian modifikasi dalam gain or loss within other gains and losses.
keuntungan dan kerugian lainnya.
h. Kas dan Setara Kas h. Cash and Cash Equivalents
Untuk tujuan penyajian arus kas, kas dan setara For cash flow presentation purposes, cash and
kas terdiri dari kas, bank dan semua investasi cash equivalents consist of cash on hand and
yang jatuh tempo dalam waktu tiga bulan atau in banks and all unrestricted investments with
kurang dari tanggal perolehannya dan yang tidak maturities of three-months or less from the date
dijaminkan serta tidak dibatasi penggunaannya. of placement.
i. Kepemilikan dalam Operasi Bersama i. Interest in Joint Operations
Operasi bersama adalah pengaturan bersama A joint operation is a joint arrangement whereby
dimana para pihak yang memiliki pengendalian the parties that have joint control of the
bersama atas pengaturan memiliki hak atas aset arrangement have rights to the assets, and
dan kewajiban terhadap liabilitas terkait dengan obligations for the liabilities, relating to the
pengaturan tersebut. Pengendalian bersama arrangement. Joint control is the contractually
adalah persetujuan kontraktual untuk berbagi agreed sharing of control of an arrangements
pengendalian atas suatu pengaturan, yang ada which exists only when decisions about the
hanya ketika keputusan mengenai aktivitas relevant activities require unanimous consent of
relevan mensyaratkan persetujuan dengan suara the parties sharing control.
bulat dari seluruh pihak yang berbagi
pengendalian.
Ketika entitas Grup melakukan kegiatan When a Group entity undertakes its activities
berdasarkan operasi bersama, Grup sebagai under joint operations, the Group as a joint
operator bersama mengakui hal berikut terkait operator recognizes in relation to its interest in
dengan kepentingannya dalam operasi bersama: a joint operation:
• Aset, mencakup bagiannya atas setiap aset • Its assets, including its share of any assets
yang dimiliki bersama. held jointly.
• Liabilitas, mencakup bagiannya atas liabilitas • Its liabilities, including its share of any
yang terjadi bersama. liabilities incurred jointly.
• Pendapatan dari penjualan bagiannya atas • Its revenue from the sale of its share of the
output yang dihasilkan dari operasi bersama. output arising from the joint operation.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
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YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
• Bagiannya atas pendapatan dari penjualan • Its share of the revenue from the sale of
output oleh operasi bersama, dan the output by the joint operation; and
• Beban, mencakup bagiannya atas setiap • Its expenses, including its share of any
beban yang terjadi secara bersama-sama. expenses incurred jointly.
Grup mencatat aset, liabilitas, pendapatan dan The Group accounts for the assets, liabilities,
beban terkait dengan kepentingannya dalam revenues, and expenses relating to its interest
operasi bersama sesuai dengan PSAK yang in a joint operation in accordance with the
dapat diterapkan untuk aset, liabilitas, PSAKs applicable to the particular assets,
pendapatan dan beban tertentu. liabilities, revenues and expenses.
Ketika entitas Grup melakukan transaksi dengan When a Group entity transacts with a joint
operasi bersama yang entitas Grup tersebut operation in which a Group entity is a joint
bertindak sebagai salah satu operator operator (such as a sale or contribution of
bersamanya (seperti penjualan atau kontribusi assets), the Group is considered to be
aset), Grup melakukan transaksi dengan pihak conducting the transaction with the other
lain dalam operasi bersama dan, dengan parties to the joint operation, and gains and
demikian, operator bersama mengakui losses resulting from the transactions are
keuntungan dan kerugian yang dihasilkan dari recognized in the Group’s consolidated
transaksi diakui di dalam laporan keuangan financial statements only to the extent of other
konsolidasian Grup tersebut hanya sebatas parties’ interests in the joint operation.
kepentingan para pihak lain dalam operasi
bersama.
Ketika entitas Grup melakukan transaksi dengan When a Group entity transacts with a joint
operasi bersama yang entitas tersebut bertindak operation in which a Group entity is a joint
sebagai salah satu operator bersamanya (seperti operator (such as a purchase of assets), the
pembelian aset), Grup tidak mengakui bagian Group does not recognize its share of the gains
keuntungan dan kerugiannya sampai Grup and losses until it resells those assets to a third
menjual kembali aset tersebut kepada pihak party.
ketiga.
j. Persediaan j. Inventories
Persediaan yang terdiri atas suku cadang dan Inventories consist of spare parts and supplies,
bahan pembantu, batubara termal, bahan bakar, thermal coal, fuel and others are recognized at
dan lainnya diakui berdasarkan yang lebih rendah the lower of cost and net realizable value. Cost
antara biaya perolehan atau nilai realisasi bersih. is determined using the weighted average
Biaya perolehan ditentukan dengan metode rata- method.
rata tertimbang.
Biaya perolehan batubara termal mencakup Cost of thermal coal, includes an appropriate
alokasi komponen biaya bahan baku, tenaga allocation of material costs, labor costs and
kerja, dan biaya tidak langsung yang berkaitan overhead costs related to mining activities.
dengan aktivitas pertambangan.
Nilai realisasi bersih merupakan estimasi harga Net realizable value represents the estimated
jual dari persediaan dikurangi seluruh biaya selling price for inventories less all estimated
penyelesaian dan estimasi biaya yang diperlukan costs of completion and costs necessary to
untuk penjualan. Penyisihan untuk persediaan make the sale. The provision for obsolete and
usang dan yang pergerakannya lambat slow moving inventories is determined on the
ditentukan berdasarkan estimasi penggunaan basis of estimated future usage of individual
masing-masing jenis persediaan pada masa inventory items.
mendatang.
k. Beban Dibayar Dimuka k. Prepaid Expenses
Beban dibayar dimuka diamortisasi selama Prepaid expenses are amortized over their
manfaat masing-masing biaya dengan beneficial periods using the straight-line
menggunakan metode garis lurus. method.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
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YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
l. Aset Tetap - Pemilikan Langsung l. Property, Plant and Equipment - Direct
Acquisitions
Aset tetap yang dimiliki untuk digunakan dalam Property, plant and equipment held for use in
produksi atau penyediaan barang atau jasa atau the production or supply of goods or services,
untuk tujuan administratif dicatat berdasarkan or for administrative purposes, are stated at
biaya perolehan setelah dikurangi akumulasi cost, less accumulated depreciation and any
penyusutan dan akumulasi kerugian penurunan accumulated impairment losses.
nilai.
Penyusutan diakui sebagai penghapusan biaya Depreciation is recognized so as to write-off the
perolehan aset dikurangi nilai residu dengan cost of assets less residual values using the
menggunakan metode garis lurus berdasarkan straight-line method based on the estimated
taksiran masa manfaat ekonomis aset tetap useful lives of the assets as follows:
sebagai berikut:
Tahun/ Years
Gedung dan perbaikan gedung 8 - 20 Buildings and improvements
Alat berat, peralatan dan kendaraan 4 - 18 Plant, equipment and vehicles
Perabotan dan perlengkapan 4-5 Furniture and fixtures
Kapal 20 Vessels
Beberapa komponen dari alat berat, peralatan Certain components of plant, equipment, and
dan kendaraan disusutkan atas dasar vehicles are depreciated using hourly utilization
penggunaan jam kerja selama taksiran umur basis over their estimated operating life.
operasi komponen tersebut.
Masa manfaat ekonomis, nilai residu dan metode The estimated useful lives, residual values and
penyusutan direviu setiap akhir tahun dan depreciation method are reviewed at each year
pengaruh dari setiap perubahan estimasi tersebut end, with the effect of any changes in estimate
berlaku prospektif. accounted for on a prospective basis.
Aset yang telah disusutkan sepenuhnya yang Fully depreciated assets still in use are retained
masih digunakan tetap termasuk dalam laporan in the consolidated financial statements.
keuangan konsolidasian.
Tanah dinyatakan berdasarkan biaya perolehan Land is stated at acquisition cost and is not
dan tidak disusutkan. depreciated.
Beban pemeliharaan dan perbaikan dibebankan The cost of maintenance and repairs is charged
pada laba rugi pada saat terjadinya. Biaya-biaya to profit or loss as incurred. Other costs
lain yang terjadi selanjutnya yang timbul untuk incurred subsequently to add to, replace part of,
menambah, mengganti atau memperbaiki aset or service an item of property, plant and
tetap dicatat sebagai biaya perolehan aset jika equipment, are recognized as asset if, and only
dan hanya jika besar kemungkinan manfaat if it is probable that future economic benefits
ekonomis di masa depan berkenaan dengan aset associated with the item will flow to the entity
tersebut akan mengalir ke entitas dan biaya and the cost of the item can be measured
perolehan aset dapat diukur secara andal. reliably.
Aset tetap dihentikan pengakuannya pada saat An item of property, plant and equipment is
pelepasan atau ketika tidak ada manfaat derecognized upon disposal or when no future
ekonomik masa depan yang diharapkan timbul economic benefits are expected to arise from
dari penggunaan aset secara berkelanjutan. the continued use of the asset. Any gain or loss
Keuntungan atau kerugian yang timbul dari arising on the disposal or retirement of an item
pelepasan atau penghentian pengakuan suatu of property, plant and equipment is determined
aset tetap ditentukan sebagai selisih antara hasil as the difference between the sales proceeds
penjualan dan nilai tercatat aset dan diakui dalam and the carrying amount of the asset and is
laba rugi. recognized in profit or loss.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
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YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Aset dalam penyelesaian dinyatakan sebesar Construction in progress is stated at cost which
biaya perolehan. Biaya perolehan tersebut includes borrowing costs during construction on
termasuk biaya pinjaman yang terjadi selama debts incurred to finance the construction.
masa pembangunan yang timbul dari utang yang Construction in progress is transferred to the
digunakan untuk pembangunan aset tersebut. respective property, plant and equipment
Aset dalam penyelesaian akan dipindahkan ke account when completed and ready for use.
masing-masing aset tetap yang bersangkutan
pada saat selesai dan siap digunakan.
m. Aset Eksplorasi dan Evaluasi m. Exploration and Evaluation Assets
Aktivitas eksplorasi dan evaluasi meliputi Exploration and evaluation activity involves the
pencarian sumber daya batubara, penentuan search for coal resources, determination of the
kelayakan teknis dan penilaian komersial atas technical feasibility and assessment of the
sumber daya mineral spesifik. commercial viability of the mineral resource.
Pengeluaran eksplorasi dan evaluasi meliputi Exploration and evaluation expenditures
biaya yang berhubungan langsung dengan: comprise of costs that are directly attributable
to:
• perolehan hak untuk eksplorasi; • acquisition of rights to explore;
• kajian topografi, geologi, geokimia, dan • topographical, geological, geochemical
geofisika; and geophysical studies;
• pengeboran eksplorasi; • exploratory drilling;
• pemaritan dan pengambilan contoh; dan • trenching and sampling; and
• aktivitas yang terkait dengan evaluasi • activities involved in evaluating the
kelayakan teknis dan komersial atas technical feasibility and commercial
penambangan sumber daya batubara. viability of extracting coal resources.
Biaya eksplorasi dan evaluasi yang berhubungan Exploration and evaluation expenditures
dengan suatu area of interest dibebankan pada related to an area of interest is charged as
saat terjadinya kecuali biaya tersebut incurred, unless they are capitalized and
dikapitalisasi dan ditangguhkan, berdasarkan carried forward, on an area of interest basis,
area of interest, apabila memenuhi salah satu provided one of the following conditions is met:
dari ketentuan berikut ini:
(i) biaya tersebut diharapkan dapat diperoleh (i) the costs are expected to be recouped
kembali melalui keberhasilan through successful development and
pengembangan dan eksploitasi di area of exploitation of the area of interest or,
interest tersebut atau melalui penjualan atas alternatively, by its sale; or
area of interest tersebut; atau
(ii) kegiatan eksplorasi dalam area of interest (ii) exploration activities in the area of interest
tersebut belum mencapai tahap yang have not yet reached the stage which
memungkinkan penentuan adanya cadangan permits a reasonable assessment of the
terbukti yang secara ekonomis dapat existence or otherwise of economically
diperoleh, serta kegiatan yang aktif dan recoverable reserves and active and
signifikan dalam atau berhubungan dengan significant operations in or in relation to the
area of interest tersebut masih berlanjut. area of interest are continuing
Biaya yang dikapitalisasi mencakup biaya-biaya Capitalized costs include costs directly related
yang berkaitan langsung dengan aktivitas to exploration and evaluation activities in the
eksplorasi dan evaluasi pada area of interest relevant area of interest. General and
yang relevan. Biaya umum dan administrasi administrative costs are allocated to an
dialokasikan sebagai aset eksplorasi atau exploration or evaluation asset only to the
evaluasi hanya jika biaya tersebut berkaitan extent that those costs can be related directly to
langsung dengan aktivitas operasional pada area operational activities in the relevant area of
of interest yang relevan. interest.
Aset eksplorasi dan evaluasi dicatat sebesar Exploration and evaluation assets are recorded
harga perolehan dikurangi kerugian penurunan at cost less impairment charges. As the asset is
nilai. Karena belum siap untuk digunakan, aset not available for use, it is not depreciated.
tersebut tidak disusutkan.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
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YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Aset eksplorasi dan evaluasi diuji penurunan Exploration and evaluation assets are
nilainya ketika fakta dan kondisi mengindikasikan assessed for impairment if facts and
adanya penurunan nilai. Aset eksplorasi dan circumstances indicate that impairment may
evaluasi juga diuji penurunan nilainya ketika exist. Exploration and evaluation assets are
terjadi penemuan cadangan komersial, sebelum also tested for impairment once commercial
aset tersebut dialihkan ke properti reserves are found, before the assets are
pertambangan. transferred to mining properties.
n. Aset Pertambangan n. Mining Properties
Ketika biaya pengembangan lebih lanjut atas When further development expenditure is
properti pertambangan terjadi setelah dimulainya incurred on a mining property after the
aktivitas produksi, maka biaya tersebut akan commencement of production, the expenditure
ditangguhkan sebagai bagian dari properti is carried forward as part of the mining property
pertambangan apabila terdapat kemungkinan when it is probable that additional future
besar manfaat ekonomi masa depan tambahan economic benefits associated with the
sehubungan dengan biaya tersebut akan expenditure will flow to the Group. Otherwise
mengalir ke Grup. Jika tidak, biaya tersebut this expenditure is classified as a cost of
dibebankan sebagai biaya produksi. production.
Properti pertambangan (termasuk biaya Mining properties (including exploration,
eksplorasi, evaluasi dan pengembangan, dan evaluation and development expenditures, and
pembayaran untuk memperoleh hak atas payments to acquire coal rights and leases) are
batubara dan sewa) diamortisasi menggunakan amortized using the units-of-production
metode unit produksi, dengan perhitungan method, with separate calculations being made
terpisah untuk setiap wilayah kepemilikan. Basis for each area of interest. The units-of-
unit produksi menghasilkan pembebanan production basis results in an amortization
amortisasi secara proporsional berdasarkan charge proportional to the depletion of the
deplesi cadangan terbukti dan cadangan terduga. proved and probable reserves.
Properti pertambangan diuji penurunan nilai Mining properties are tested for impairment
setiap tahun berdasarkan kebijakan pada annually in accordance with the policy
Catatan 3s. described in Note 3s.
o. Aset Aktivitas Pengupasan Lapisan Tanah o. Stripping Activity Asset
Rasio pengupasan lapisan tanah tahunan yang The annual planned stripping ratio is
direncanakan ditetapkan berdasarkan rencana determined based on current knowledge of the
pengembangan batubara dan diperkirakan tidak disposition of coal resources and is estimated
akan berbeda jauh dengan rasio pengupasan not to be materially different from the long-term
lapisan tanah jangka panjang yang planned stripping ratio. If the actual stripping
direncanakan. Jika rasio pengupasan lapisan ratio exceeds the planned ratio, the excess
tanah aktual melebihi rasio yang direncanakan, stripping costs are recorded in the statements
kelebihan biaya pengupasan lapisan tanah of financial position as deferred stripping costs.
tersebut akan dibukukan sebagai biaya Changes in the planned stripping ratio are
pengupasan lapisan tanah yang ditangguhkan considered as changes in estimates and are
dalam laporan posisi keuangan. Perubahan atas accounted for on a prospective basis.
rasio yang direncanakan merupakan perubahan
estimasi dan diterapkan secara prospektif.
Grup mencatat biaya tersebut sebagai aset The Group recognized these costs as a
aktivitas pengupasan lapisan tanah jika stripping activity asset if all of the following
memenuhi kriteria berikut: criteria are met:
a. Besar kemungkinan bahwa manfaat a. It is probable that the future economic
ekonomis masa depan (peningkatan akses benefit (improved access to the coal body)
menuju badan batubara) yang terkait dengan associated with the stripping activity will
aktivitas pengupasan lapisan tanah akan flow to the Group;
mengalir kepada Grup;
b. Grup dapat mengidentifikasi komponen b. The Group can identify the components of
badan batubara yang aksesnya telah the coal body for which access has been
ditingkatkan; dan improved; and
c. Biaya yang terkait dengan aktivitas c. The costs relating to the stripping activity
pengupasan lapisan tanah dengan associated with that component can be
komponen tersebut dapat diukur secara measured reliably.
andal.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
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– Lanjutan – Continued
Aset aktivitas pengupasan lapisan tanah Stripping activity assets are included in other
termasuk dalam aset tidak lancar lainnya. non-current assets. Amortization of stripping
Amortisasi aset aktivitas pengupasan lapisan activity asset is included in “Cost of Goods
tanah termasuk dalam “Beban Pokok Penjualan”. Sold”.
p. Estimasi Liabilitas Pengelolaan dan p. Estimated Liabilities for Environmental
Reklamasi Lingkungan Hidup Management and Reclamation
Restorasi, rehabilitasi dan biaya lingkungan Restoration, rehabilitation and other
hidup lainnya yang timbul selama tahap produksi environmental costs incurred during the
dibebankan sebagai bagian dari biaya produksi. production phase of exploration were expensed
as part of production costs.
Grup memiliki liabilitas tertentu untuk restorasi The Group has certain obligations to restore
dan rehabilitasi daerah pertambangan sesudah and rehabilitate mining areas following the
produksi selesai. Kewajiban tersebut completion of production. Such obligations are
dicadangkan, sehingga penyisihan tersebut akan accrued, so that the accrual will be adequate to
cukup untuk memenuhi liabilitas yang timbul meet those obligations once the productions
ketika produksi sudah selesai. Perubahan process is fully completed. Changes in
taksiran biaya restorasi dan lingkungan hidup estimated restoration and environmental costs
yang akan terjadi dihitung secara prospektif to be incurred are accounted for on a
berdasarkan sisa umur tambang. prospective basis over the remaining life of the
mine.
Kewajiban lingkungan terdiri dari biaya-biaya The environmental obligations consist of costs
yang berkaitan dengan reklamasi tambang associated with mine reclamation during mine
selama masa operasi, penutupan tambang dan operation, mine closure and decommissioning
pembongkaran dan pemindahan fasilitas dan and demobilization of facilities and other
aktivitas penutupan lainnya. closure activities.
Provisi untuk estimasi biaya reklamasi tambang Provision for estimated costs of mine
dan penutupan tambang dicatat pada saat: Grup reclamation and mine closure is recorded
memiliki kewajiban hukum atau konstruktif yang when: the Group has a present legal or
timbul sebagai akibat dari peristiwa yang terjadi constructive obligation as a result of past
dimasa lalu; besar kemungkinan penyelesaian events; it is probable that an outflow of
kewajiban tersebut mengakibatkan arus keluar resources will be required to settle the
sumber daya; dan jumlahnya dapat diestimasi obligation; and the amount can be reliably
dengan andal. estimated.
Provisi diukur pada nilai kini dari perkiraan Provision is measured at the present value of
pengeluaran yang diperlukan untuk expenditure expected to be required to settle
menyelesaikan kewajiban, menggunakan tingkat the obligation using a pre-tax rate that reflects
diskonto sebelum pajak yang mencerminkan current market assessments of the time value
penilaian pasar atas nilai waktu uang dan risiko of money and the risks specific to the
yang terkait dengan kewajiban tersebut. obligation. The increase in the provision due to
Peningkatan provisi karena berlalunya waktu passage of time is recognized in profit or loss
diakui pada laporan laba rugi sebagai beban under finance charges. Changes in the
keuangan. Perubahan atas estimasi waktu, estimated timing or amount of the expenditure
jumlah pengeluaran atau tingkat diskonto or discount rate are accounted for as a change
diperlakukan sebagai perubahan atas nilai in the corresponding capitalized costs. At the
tercatat aset terkait. Pada kondisi di mana time where a reduction in the provision is
penurunan nilai provisi lebih besar daripada sisa greater than the undepreciated capitalized cost
nilai tercatat aset terkait yang belum disusutkan, of the related assets, the capitalized cost is
nilai tercatat aset tersebut dikurangkan menjadi reduced to nil and the remaining adjustment is
nol dan penyesuaian sisanya dicatat dalam recognized in profit or loss.
laporan laba rugi.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Provisi untuk pembongkaran, pemindahan, dan Provision for decommissioning, demobilization
restorasi dicatat untuk mengakui kewajiban and restoration provides for legal obligations
hukum yang berkaitan dengan penarikan aset associated with the retirement of a tangible
tetap yang berasal dari akuisisi, pembangunan long-lived asset that results from the
atau pengembangan dan/atau operasi normal acquisition, construction or development and/or
aset tetap. Penarikan aset tetap ini termasuk the normal operation of a long-lived asset. The
penjualan, peninggalan, pendaurulangan atau retirement of a long-lived asset includes its sale,
penghapusan dengan cara lain, bukan abandonment, recycling or disposal in some
dikarenakan penghentian sementara pemakaian. other manner, other than temporary removal
from service.
Untuk hal-hal yang berkaitan dengan lingkungan For environmental issues that may not involve
yang mungkin tidak berkaitan dengan penarikan the retirement of an asset, where the Group is
aset, dimana Grup merupakan pihak yang a responsible party and it is determined that a
bertanggung jawab atas kewajiban tersebut dan liability exists, and amounts can be quantified,
kewajiban tersebut ada dan jumlahnya bisa the Group accrues for the estimated liability. In
diukur, Grup mencatat estimasi kewajiban determining whether a liability exists in respect
tersebut. Dalam menentukan keberadaan of such environmental issues, the Group
kewajiban yang berkaitan dengan lingkungan applies the criteria for liability recognition under
tersebut, Grup mengacu pada kriteria pengakuan applicable accounting standards.
kewajiban sesuai dengan standar akuntansi yang
berlaku.
q. Goodwill q. Goodwill
Goodwill timbul atas akuisisi dari suatu bisnis Goodwill arising on an acquisition of a business
yang dicatat pada biaya perolehan yang is carried at cost as established at the date of
ditetapkan pada tanggal akuisisi dari bisnis acquisition of the business (see Note 3d above)
tersebut (lihat Catatan 3d diatas) dikurangi less accumulated impairment losses, if any.
akumulasi penurunan nilai, jika ada.
Goodwill tidak diamortisasi tetapi direviu untuk Goodwill is not amortized but is reviewed for
penurunan nilai setidaknya setiap tahun. Untuk impairment at least annually. For the purpose
tujuan uji penurunan nilai, goodwill dialokasikan of impairment testing, goodwill is allocated to
pada setiap unit penghasil kas dari Grup (atau each of the Group’s cash-generating units (or
kelompok unit penghasil kas) yang diperkirakan Group of cash-generating units) expected to
memberikan manfaat dari sinergi kombinasi bisnis benefit from the synergies of the combination.
tersebut. Unit penghasil kas yang telah A cash-generating unit to which goodwill has
memperoleh alokasi goodwill diuji penurunan been allocated is tested for impairment
nilainya setiap tahun, atau lebih sering jika annually, or more frequently when there is an
terdapat indikasi bahwa unit penghasil kas indication that the unit may be impaired.
tersebut mungkin mengalami penurunan nilai.
r. Aset Tak-Berwujud r. Intangible Assets
Aset tak-berwujud yang diperoleh dari kombinasi Intangible assets acquired in a business
bisnis, diidentifikasi dan diakui terpisah dari combination are identified and recognized
goodwill apabila definisi aset tak-berwujud separately from goodwill when they satisfy the
dipenuhi dan nilai wajarnya dapat diukur secara definition of an intangible asset and their fair
andal. Biaya perolehan aset tak-berwujud adalah value can be measured reliably. The cost of
nilai wajar pada tanggal perolehan. such intangible assets is their fair value at the
acquisition date.
Setelah pengakuan awal, aset tak-berwujud yang Subsequent to initial recognition, intangible
diperoleh dari kombinasi bisnis dilaporkan assets acquired in a business combination are
sebesar biaya dikurangi akumulasi amortisasi dan reported at cost less accumulated amortization
akumulasi kerugian penurunan nilai. and accumulated impairment losses.
Aset tak-berwujud, selain yang diperoleh dari Intangible asset, other than acquired from
kombinasi bisnis, diamortisasi selama business combination, is amortized over
4 – 10 tahun dengan menggunakan metode garis 4 – 10 years using the straight-line method.
lurus.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Aset tak-berwujud yang diperoleh dari kombinasi Intangible assets acquired from business
bisnis diamortiasi dengan menggunakan metode combination are amortized using straight line
garis lurus selama umur perizinan tambang untuk method over the mining permit life for mining
hak pertambangan, 3 tahun untuk kontrak dengan rights, 3 year for contract with customers and
pelanggan dan 3 – 11 tahun untuk hubungan 3 – 11 years for customer relationships.
dengan pelanggan.
s. Penurunan Nilai Aset Nonkeuangan kecuali s. Impairment of Non-financial Assets except
Goodwill Goodwill
Pada tanggal pelaporan, Grup menelaah nilai At reporting dates, the Group reviews the
tercatat aset nonkeuangan untuk menentukan carrying amount of non-financial assets to
apakah terdapat indikasi bahwa aset tersebut determine whether there is any indication that
telah mengalami penurunan nilai. Jika terdapat those assets have suffered an impairment loss.
indikasi tersebut, nilai yang dapat diperoleh If any such indication exists, the recoverable
kembali dari aset diestimasi untuk menentukan amount of the asset is estimated in order to
tingkat kerugian penurunan nilai (jika ada). Bila determine the extent of the impairment loss
tidak memungkinkan untuk mengestimasi nilai (if any). Where it is not possible to estimate the
yang dapat diperoleh kembali atas suatu aset recoverable amount of an individual asset, the
individu, Grup mengestimasi nilai yang dapat Group estimates the recoverable amount of the
diperoleh kembali dari unit penghasil kas atas cash generating unit to which the asset
aset. Ketika dasar alokasi yang wajar dan belongs. When a reasonable and consistent
konsisten dapat diidentifikasi, aset perusahaan basis of allocation can be identified, corporate
juga dialokasikan ke masing-masing kelompok assets are also allocated to individual cash-
unit penghasil kas, atau sebaliknya mereka generating units, or otherwise they are
dialokasikan ke kelompok terkecil dari kelompok allocated to the smallest group of cash-
unit penghasil kas di mana dasar alokasi yang generating units for which a reasonable and
wajar dan konsisten dapat diidentifikasi. consistent allocation basis can be identified.
Perkiraan jumlah yang dapat diperoleh kembali Estimated recoverable amount is the higher of
adalah nilai tertinggi antara harga jual neto atau fair value less cost to sell and value in use. In
nilai pakai. Dalam menilai nilai pakai, estimasi assessing value in use, the estimated future
arus kas masa depan didiskontokan ke nilai kini cash flows are discounted to their present value
menggunakan tingkat diskonto sebelum pajak using a pre-tax discount rate that reflects
yang menggambarkan penilaian pasar kini dari current market assessments of the time value
nilai waktu uang dan risiko spesifik atas aset yang of money and the risks specific to the asset for
mana estimasi arus kas masa depan belum which the estimates of future cash flows have
disesuaikan. not been adjusted.
Kebijakan akuntansi untuk penurunan nilai aset Accounting policy for impairment of financial
keuangan dijelaskan dalam Catatan 3g, assets is discussed in Note 3g, while
penurunan nilai untuk goodwill dijelaskan dalam impairment for goodwill is discussed in Note 3q.
Catatan 3q.
t. Sewa t. Leases
Sebagai penyewa As lessee
Grup menilai apakah kontrak merupakan, atau The Group assess whether a contract is or
mengandung sewa pada tanggal insepsi kontrak. contains a lease, at inception of the contract.
Grup mengakui aset hak-guna dan liabilitas sewa The Group recognize a right-of-use asset and a
terkait semua perjanjian sewa, kecuali untuk sewa corresponding lease liability with respect to all
jangka pendek (masa sewa 12 bulan atau kurang) lease arrangements, except for short-term
dan sewa dengan aset pendasar bernilai rendah. leases (defined as leases with a lease term of
Untuk kontrak sewa ini, Grup mengakui 12 months or less) and leases of low value
pembayaran sewa sebagai beban dengan dasar assets. For these leases, the Group recognize
garis lurus selama masa sewa, kecuali terdapat the lease payments as an operating expense
dasar sistematis lain yang dapat lebih on a straight-line basis over the term of the
mencerminkan pola waktu dari manfaat aset yang lease unless another systematic basis is more
dinikmati pengguna. representative of the time pattern in which
economic benefits from the leased assets are
consumed.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Liabilitas sewa awalnya diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are
tanggal awal sewa, didiskontokan dengan not paid at the commencement date,
menggunakan suku bunga implisit dalam sewa. discounted by using the rate implicit in the
Jika suku bunga tersebut tidak dapat ditentukan, lease. If this rate cannot be readily determined,
maka Grup menggunakan suku bunga pinjaman the Group use the incremental borrowing rate
inkremental khusus untuk penyewa. specific to the lessee.
Pembayaran sewa yang termasuk dalam Lease payments included in the measurement
pengukuran liabilitas sewa meliputi: of the lease liability comprise:
• Pembayaran tetap (termasuk secara • Fixed lease payments (including in-
substansi pembayaran tetap), dikurangi substance fixed payments), less any lease
insentif sewa; incentives;
• Pembayaran variabel yang bergantung pada • Variable lease payments that depend on
indeks atau suku bunga, awalnya diukur an index or rate, initially measured using
menggunakan indeks atau suku bunga pada the index or rate at the commencement
tanggal awal sewa; date;
• Jumlah yang diperkirakan akan dibayar • The amount expected to be payable under
dalam jaminan nilai residual; residual value guarantees;
• Harga eksekusi opsi beli, jika cukup pasti • The exercise price of purchase options, if it
untuk mengeksekusi opsi tersebut; dan is reasonably certain to exercise the
options; and
• Pembayaran penalti karena penghentian • Payments of penalties for terminating the
sewa, jika ketentuan sewa merefleksikan lease, if the lease term reflects the
eksekusi opsi untuk menghentikan sewa. exercise of an option to terminate the
lease.
Liabilitas sewa disajikan secara terpisah dalam The lease liability is presented as a separate
laporan posisi keuangan konsolidasian. line in the consolidated statement of financial
position.
Liabilitas sewa selanjutnya diukur dengan The lease liability is subsequently measured by
meningkatkan jumlah tercatat untuk increasing the carrying amount to reflect
merefleksikan bunga atas liabilitas sewa (dengan interest on the lease liability (using the effective
menggunakan metode suku bunga efektif) dan interest method) and by reducing the carrying
mengurangi jumlah tercatat untuk merefleksikan amount to reflect the lease payments made.
sewa yang telah dibayar.
Grup mengukur kembali liabilitas sewa Group remeasures the lease liability
(dan melakukan penyesuaian terhadap aset hak- (and makes a corresponding adjustment to the
guna terkait) apabila: related right-of-use asset) whenever:
• Masa sewa dirubah atau terdapat kejadian • The lease term has changed or there is a
signifikan atau perubahan keadaan yang significant event or change in
mengakibatkan perubahan penilaian atas circumstances resulting in a change in the
opsi membeli aset pendasar, dalam hal ini assessment of exercise of a purchase
liabilitas sewa diukur kembali dengan option, in which case the lease liability is
mendiskontokan pembayaran sewa revisian remeasured by discounting the revised
dengan tingkat diskonto revisian; lease payments using a revised discount
rate;
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
• Pembayaran sewa berubah akibat • The lease payments change due to
perubahan indeks atau suku bunga atau changes in an index or rate or a change in
perubahan jumlah pembayaran yang expected payment under a guaranteed
diharapkan dalam nilai residual terjamin, residual value, in which cases the lease
yang dalam hal ini, liabilitas sewa diukur liability is remeasured by discounting the
kembali dengan mendiskontokan revised lease payments using the initial
pembayaran sewa revisian dengan tingkat discount rate (unless the lease payments
diskonto awal (kecuali perubahan change is due to a change in a floating
pembayaran sewa berasal dari perubahan interest rate, in which case a revised
suku bunga mengambang, dalam hal ini discount rate is used); or
digunakan tingkat diskonto revisian); atau
• Kontrak sewa dimodifikasi dan modifikasi • A lease contract is modified, and the lease
sewa tersebut tidak dicatat sebagai sewa modification is not accounted for as a
terpisah, yang dalam hal ini liabilitas sewa separate lease, in which case the lease
diukur kembali dengan mendiskontokan liability is remeasured by discounting the
pembayaran sewa revisian dengan tingkat revised lease payments using a revised
diskonto revisian pada tanggal efektif discount rate at the effective date of the
modifikasi. modification.
Grup tidak melakukan penyesuaian seperti itu The Group did not make any such adjustments
selama periode yang disajikan. during the periods presented.
Aset hak-guna meliputi jumlah pengukuran awal The right-of-use assets comprise the initial
liabilitas sewa, pembayaran sewa yang dilakukan measurement of the corresponding lease
pada atau sebelum tanggal awal sewa dikurangi liability, lease payments made at or before the
dengan insentif sewa diterima, dan biaya commencement date, less any lease incentives
langsung awal. Selanjutnya, aset hak-guna diukur received and any initial direct costs. The right-
pada biaya perolehan dikurangi akumulasi of-use assets are subsequently measured at
depresiasi dan kerugian penurunan nilai. cost less accumulated depreciation and
impairment losses.
Apabila Grup mempunyai kewajiban untuk biaya Whenever the Group incur an obligation for
membongkar dan memindahkan aset pendasar, costs to dismantle and remove a leased asset,
merestorasi tempat aset berada atau merestorasi restore the site on which it is located or restore
aset pendasar ke kondisi yang disyaratkan oleh the underlying asset to the condition required
syarat dan ketentuan sewa, sepanjang by the terms and conditions of the lease, to the
menyangkut aset hak-guna, maka biaya-biaya extent the costs are related to a right-of-use
tersebut dimasukkan sebagai biaya perolehan, asset, the costs are included in the related
kecuali biaya-biaya tersebut dikeluarkan untuk right-of-use asset, unless those costs are
menghasilkan persediaan. incurred to produce inventories.
Aset hak-guna didepresiasi selama jangka waktu Right-of-use assets are depreciated over the
yang lebih pendek antara masa sewa dan masa shorter period of lease term and useful life of
manfaat aset pendasar. Jika sewa mengalihkan the underlying asset. If a lease transfers
kepemilikan aset pendasar atau biaya perolehan ownership of the underlying asset or the cost of
aset hak-guna merefleksikan bahwa Grup akan the right-of-use asset reflects that The Group
mengeksekusi opsi beli, maka aset hak-guna expects to exercise a purchase option, the
didepresiasi selama masa manfaat aset related right-of-use asset is depreciated over
pendasar. Depresiasi dimulai dari tanggal awal the useful life of the underlying asset. The
sewa. depreciation starts at the commencement date
of the lease.
Aset hak-guna disajikan terpisah dalam laporan The right-of-use assets are presented as a
posisi keuangan konsolidasian. Grup menerapkan separate line in the consolidated statement of
PSAK 236 Penurunan Nilai Aset untuk financial position. The Group applies PSAK 236
menentukan apakah terdapat penurunan nilai Impairment of Assets to determine whether a
aset hak-guna dan pencatatan atas penurunan right-of-use asset is impaired and accounts for
nilai aset tetap seperti yang dijelaskan pada any identified impairment loss as described in
kebijakan akuntansi atas penurunan aset. the impairment of assets policy.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Sewa variabel yang tidak tergantung pada suatu Variable rents that do not depend on an index
indeks atau suku bunga, tidak dimasukkan dalam or rate are not included in the measurement of
pengukuran liabilitas sewa dan aset hak-guna. the lease liability and the right-of-use asset.
Pembayaran tersebut dicatat sebagai beban pada The related payments are recognized as an
periode kejadian atau kondisi yang memicu expense in the period in which the event or
pembayaran tersebut terjadi dan dimasukkan condition that triggers those payments occurs
dalam beban operasi lainnya dalam laporan laba and are included in the line ‘Other operating
rugi dan penghasilan komprehensif lain. expenses’ in the consolidated statement of
profit or loss and other comprehensive income.
Sebagai tindakan praktis, PSAK 116 Sewa As a practical expedient, PSAK 116 Leases
memungkinkan penyewa untuk tidak memisahkan permits a lessee not to separate non-lease
komponen nonsewa, dan sebagai gantinya components, and instead account for any lease
memperhitungkan setiap sewa dan komponen and associated non-lease components as a
nonsewa terkait sebagai pengaturan tunggal. single arrangement. The Group has not used
Grup belum menggunakan cara praktis ini. Untuk this practical expedient. For a contract that
kontrak yang mengandung komponen sewa dan contain a lease component and one or more
satu atau lebih komponen sewa atau nonsewa additional lease or non-lease components, the
tambahan, Grup mengalokasikan pertimbangan Group allocates the consideration in the
dalam kontrak untuk setiap komponen sewa contract to each lease component on the basis
berdasarkan harga relatif berdiri sendiri dari of the relative stand-alone price of the lease
komponen sewa dan dudukan agregat harga- component and the aggregate stand-alone
sendiri komponen nonsewa. price of the non-lease components.
Jual dan sewa-balik Sale and leaseback
Pada saat Grup mengalihkan aset ke entitas lain When the Group transfers an asset to another
dan menyewa kembali aset tersebut, Grup entity and leases that asset back, the Group
mencatat kontrak pengalihan aset dan sewa, accounts for the transfer contract and the lease,
dengan terlebih dahulu menerapkan persyaratan by first applying the requirements of PSAK 115
PSAK 115 Pendapatan dengan Kontrak dari Revenue from Contracts with Customers when
Pelanggan ketika kewajiban pelaksanaan a performance obligation is satisfied to
terpenuhi untuk menentukan apakah pengalihan determine whether the transfer of the asset is
aset tersebut dapat diakui sebagai penjualan. accounted for as a sale.
Jika pengalihan aset memenuhi persyaratan If the transfer of asset satisfies the
PSAK 115 Pendapatan dengan Kontrak dari requirements of PSAK 115 Revenue from
Pelanggan untuk dicatat sebagai penjualan aset, Contracts with Customers to be accounted for
maka transaksi tersebut dicatat sebagai berikut: as a sale, the transaction is accounted for as
follows:
• Grup mengukur aset hak pakai yang timbul • The Group measures the right-of-use
dari sewa-balik sebesar proporsi nilai tercatat asset arising from the leaseback at the
sebelumnya dari aset yang terkait dengan proportion of the previous carrying amount
hak-guna yang dimiliki oleh Grup. Oleh of the asset that relates to the right-of-use
karena itu, Grup hanya mengakui assets retained by the Group. Accordingly,
keuntungan atau kerugian yang terkait the Group recognizes only the amount of
dengan hak yang dialihkan. any gain or loss that relates to the rights
transferred.
Jika nilai wajar imbalan penjualan aset tidak sama If the fair value of the consideration for the sale
dengan nilai wajar aset, atau jika pembayaran of an asset does not equal the fair value of the
sewa tidak menggunakan harga pasar, Grup asset, or if the payments for the lease are not
membuat penyesuaian berikut untuk mengukur at market rates, the Group makes the following
hasil penjualan pada nilai wajar: adjustments to measure the sale proceeds at
fair value:
• Seluruh keadaan di bawah pasar diakui • Any below-market terms accounted for as
sebagai pembayaran dimuka; dan a prepayment of lease payments; and
• Seluruh keadaan di atas pasar diakui sebagai • Any above-market terms accounted for as
tambahan pembiayaan dari lessor kepada additional financing provided by the lessor
lessee. to the lessee.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
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YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Jika pengalihan aset tidak memenuhi persyaratan If the transfer of asset does not satisfy the
PSAK 115 Pendapatan dengan Kontrak dari requirements of PSAK 115 Revenue from
Pelanggan untuk dicatat sebagai penjualan, Grup Contracts with Customers to be accounted for
tetap mengakui aset yang dialihkan dan mengakui as a sale, the Group continues to recognize the
liabilitas keuangan yang setara dengan hasil transferred asset and recognizes a financial
transfer. liability equal to the transfer proceeds.
u. Provisi u. Provisions
Provisi diakui ketika Grup memiliki kewajiban kini Provisions are recognized when the Group has
(baik bersifat hukum maupun konstruktif) sebagai a present obligation (legal or constructive) as a
akibat peristiwa masa lalu, kemungkinan besar result of a past event, it is probable that the
Grup diharuskan menyelesaikan kewajiban dan Group will be required to settle the obligation,
estimasi andal mengenai jumlah kewajiban and a reliable estimate can be made of the
tersebut dapat dibuat. amount of the obligation.
Jumlah yang diakui sebagai provisi merupakan The amount recognized as a provision is the
estimasi terbaik dari pertimbangan yang best estimate of the consideration required to
diperlukan untuk menyelesaikan kewajiban kini settle the present obligation at the end of the
pada akhir periode pelaporan, dengan reporting period, taking into account the risks
mempertimbangkan risiko dan ketidakpastian and uncertainties surrounding the obligation.
yang meliputi kewajibannya. Apabila suatu provisi Where a provision is measured using the cash
diukur menggunakan arus kas yang diperkirakan flows estimated to settle the present obligation,
untuk menyelesaikan kewajiban kini, maka nilai its carrying amount is the present value of those
tercatatnya adalah nilai kini dari arus kas. cash flows.
Ketika beberapa atau seluruh manfaat ekonomi When some or all of the economic benefits
untuk penyelesaian provisi yang diharapkan required to settle a provision are expected to be
dapat dipulihkan dari pihak ketiga, piutang diakui recovered from a third party, a receivable is
sebagai aset apabila terdapat kepastian bahwa recognized as an asset if it is virtually certain
penggantian akan diterima dan jumlah piutang that reimbursement will be received, and the
dapat diukur secara andal. amount of the receivable can be measured
reliably.
v. Pengakuan Pendapatan dan Beban v. Revenue and Expense Recognition
Grup mengakui pendapatan ketika kewajiban The Group recognize revenue when the
pelaksanaan telah diselesaikan dengan performance obligation has been satisfied by
mengalihkan barang atau jasa yang dijanjikan transferring control of a promised goods or
kepada pelanggan. services to the customer.
Pendapatan diukur berdasarkan jumlah imbalan Revenue is measured based on the
yang ditentukan dalam kontrak dan tidak consideration specified in the contract and
termasuk jumlah yang ditagih atas nama pihak excludes amounts collected on behalf of third
ketiga. parties.
Pendapatan jasa Rendering of services
Grup memperoleh pendapatan dari penyediaan The Group generates revenue from the
jasa penambangan, termasuk penambangan provision of mining services, including contract
kontrak, pemindahan lapisan penutup tanah, dan mining, overburden removal, and coal haulage
pengangkutan batubara ke sektor pertambangan. to the mining sector. The Group also generates
Grup juga memperoleh pendapatan dari revenue from providing logistics and support
penyediaan logistik dan layanan pendukung untuk services to the oil and gas sector, including rent
sektor minyak dan gas, termasuk jasa penyewaan vessel services.
kapal.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Grup membuat kontrak layanan jangka pendek The Group enters into short-term and long-term
dan jangka panjang dengan pelanggan. service contracts with customers. Under the
Berdasarkan ketentuan kontrak, Grup menambah terms of the contracts, the Group enhances
aset yang dikendalikan pelanggan atau assets which the customers control or the
pelanggan secara bersamaan menerima dan customers simultaneously receive and
mengkonsumsi manfaat dari kinerja Grup. Oleh consume the benefit of the Group’s
karena itu, pendapatan dari kontrak jasa diakui performance. Revenue from service contracts
sepanjang waktu berdasarkan tahap is therefore recognized over time based on the
penyelesaian kontrak pada akhir periode stage of completion of the contract at the end of
pelaporan. the reporting period.
Tingkat penyelesaian dapat ditentukan dengan The stage of completion may be determined
metode yang dapat mengukur jasa secara andal based on methods that can reasonably
jasa yang diberikan. Bergantung pada jenis jasa measure the services performed. Depending
dan sifat transaksi, metode tersebut dapat on nature of the service contracts, the methods
mencakup: may include:
a. Survei atas pekerjaan yang telah dilakukan; a. Surveys of work performed;
b. Nilai pekerjaan yang diselesaikan ditentukan b. Value of work completed determined
berdasarkan harga untuk setiap kegiatan based on schedule of rates for each of the
yang dilakukan yang mengidentifikasi nilai activities performed which identify value for
pekerjaan yang dilakukan dan oleh karena itu the work performed and hence the value of
nilai pendapatan harus diakui; the revenue to be recognized;
c. Jasa yang dilakukan hingga saat ini sebagai c. Services performed to date as a
persentase dari total jasa yang telah percentage of total services to be
dilakukan; atau performed; or
d. Proporsi biaya kontrak yang timbul untuk d. The proportion of contract costs incurred
pekerjaan yang dilaksanakan sampai saat ini for work performed to date relative to the
relatif terhadap estimasi total biaya kontrak. estimated total contract costs.
Terkait dengan jasa sewa kapal, Grup telah For rent vessel services, Group has assessed
menilai bahwa tahap penyelesaian yang that the stage of completion determined as the
ditentukan berdasarkan proporsi total waktu proportion of the total time expected to deliver
penyelesaian yang diharapkan yang telah berlalu that has elapsed at the end of the reporting
pada akhir periode pelaporan merupakan ukuran period is an appropriate measure of progress
kemajuan yang tepat dalam memenuhi kewajiban towards complete satisfaction of these
pelaksanaan tersebut secara keseluruhan. performance obligations.
Pendapatan dari kontrak konstruksi Revenue from construction contracts
Grup membuat kontrak konstruksi jangka panjang The Group enters into long-term construction
dengan pelanggan. Kewajiban pelaksanaan contracts with customers. The performance
keseluruhan proyek, yang diatur dalam kontrak, obligation is usually the entire project, as
mengingat bahwa jasa yang berbeda saling provided for in the contract, given that the
bergantung, terintegrasi, dan ditujukan untuk different services are highly interdependent,
transfer proyek ke pelanggan secara integrated, and are aimed at transferring the
keseluruhan, mewakili hasil gabungan yang project to the customer as a whole,
terdapat di kontrak oleh pelanggan. representing the combined output for which the
customer has contracted.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Berdasarkan persyaratan kontrak, Grup Under the terms of the contracts, the Group
meningkatkan aset yang dikendalikan oleh enhances assets which the customers control.
pelanggan. Oleh karena itu, pendapatan dari Revenue from construction contracts is
kontrak konstruksi diakui sepanjang waktu therefore recognized over time on a cost–to–
dengan metode input biaya-ke-biaya, yaitu cost input method, i.e. based on the proportion
berdasarkan proporsi biaya kontrak yang terjadi of contract costs incurred for work performed to
untuk pekerjaan yang dilaksanakan hingga saat date relative to the estimated total contract
ini dibandingkan dengan estimasi total biaya costs. Management considers that this input
kontrak. Manajemen menganggap bahwa metode method is an appropriate measure of the
ini adalah ukuran yang tepat untuk kemajuan progress towards complete satisfaction of
dalam memenuhi kewajiban kinerja untuk kontrak these performance obligations for long-term
konstruksi jangka panjang Grup. construction contracts of the Group.
Jika hasil dari kewajiban pelaksanaan tidak dapat Where the outcome of a performance obligation
diukur secara wajar, dan biaya yang terjadi dalam cannot be reasonably measured, and the costs
memenuhi kewajiban pelaksanaan diperkirakan incurred in satisfying the performance
dapat dipulihkan, maka pendapatan diakui hanya obligation are expected to be recoverable, the
sejumlah biaya yang terjadi. revenue is recognized only to the extent of the
costs incurred.
Jika kemungkinan besar biaya yang terjadi untuk When it is probable that the cost incurred in
memenuhi kewajiban pelaksanaan akan melebihi satisfying a performance obligation will exceed
pendapatan kontrak, kerugian segera diakui. the contract revenue, the expected loss is
recognized immediately.
Tidak terdapat komponen pembiayaan yang There is no significant financing component in
signifikan dalam kontrak konstruksi karena rata- construction contracts as the average credit
rata jangka waktu kredit adalah dibawah 1 tahun. term is below 1 year.
Grup menyajikan saldo kontraknya, berdasarkan The Group presents its contract balances, on a
basis per kontrak, dalam posisi aset kontrak atau contract-by-contract basis, in a net contract
liabilitas bersih, secara terpisah dari piutang asset or liability position, separately from its
usaha. Aset kontrak dan piutang usaha keduanya trade accounts receivables. Contract assets
merupakan hak atas imbalan sebagai imbalan and trade accounts receivable are both rights to
atas barang atau jasa yang telah dialihkan Grup consideration in exchange for goods or
kepada pelanggan. Namun, klasifikasi tersebut services that the Group has transferred to a
bergantung pada apakah hak tersebut hanya customer; however, the classification depends
tergantung pada kondisi waktu (piutang usaha) on whether such right is only conditional on the
atau apakah juga tergantung pada hal lain (aset passage of time (trade accounts receivable) or
kontrak), seperti pemenuhan kewajiban if it is also conditional on something else
pelaksanaan selanjutnya berdasarkan kontrak. (contract assets), such as the satisfaction of
Liabilitas kontrak adalah jumlah kumulatif yang further performance obligations under the
diterima dan piutang kontraktual oleh Grup yang contract. A contract liability is the cumulative
melebihi hak imbalan yang dihasilkan dari kinerja amount received and contractually receivable
Grup berdasarkan kontrak tertentu. by the Group that exceeds the right to
consideration resulting from the Group’s
performance under a given contract.
Penjualan Batubara Sales of Coal
Grup memperoleh pendapatan dengan The Group earns revenue by mining and
menambang dan kemudian menjual batubara ke subsequently selling coal to customers under a
pelanggan dengan berbagai persyaratan range of commercial terms.
komersial.
Grup menjual beberapa batubara dengan The Group sells certain of its coal on certain
incoterm tertentu, yang berarti bahwa Grup incoterm, which means that the Group is
bertanggung jawab atas barang dan jasa lainnya responsible for goods and other services at
pada titik dimana kepemilikan berpindah. which title of the goods passes.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Grup mengakui pendapatan ketika kewajiban The Group recognize revenue when the
pelaksanaan telah diselesaikan dengan performance obligation has been satisfied by
mengalihkan kontrol atas barang atau jasa yang transferring control of a promised goods or
dijanjikan kepada pelanggan. services to the customer.
Pendapatan diukur berdasarkan jumlah imbalan Revenue is measured based on the
yang ditentukan dalam kontrak dan tidak consideration specified in the contract and
termasuk jumlah yang ditagih atas nama pihak excludes amounts collected on behalf of third
ketiga. parties.
Beban Expenses
Beban diakui pada saat terjadinya. Expenses are recognized when incurred.
w. Imbalan Pasca Kerja w. Employee Benefits
Program imbalan pasti Defined benefit plans
Grup memberikan imbalan pasca kerja imbalan The Group provides post-employment benefits
pasti untuk karyawan sekurang kurangnya sama for its employees at least equivalent with the
dengan imbalan pasca kerja yang diatur dalam post-employment benefits as stipulated in
Undang-Undang yang berlaku. applicable Law.
Biaya penyediaan imbalan pasca kerja ditentukan The cost of providing post-employment benefits
dengan menggunakan metode Projected Unit is determined using the Projected Unit Credit
Credit, dengan penilaian aktuaria yang dilakukan method, with actuarial valuations being carried
pada setiap akhir periode pelaporan tahunan. out at the end of each annual reporting period.
Pengukuran kembali, terdiri dari keuntungan dan Remeasurement, comprising actuarial gains
kerugian aktuarial, yang tercermin langsung and losses, is reflected immediately in the
dalam laporan posisi keuangan konsolidasian consolidated statement of financial position with
yang dibebankan atau dikreditkan dalam a charge or credit recognized in other
penghasilan komprehensif lain periode terjadinya. comprehensive income in the period in which
they occur.
Pengukuran kembali diakui dalam penghasilan Remeasurement recognized in other
komprehensif lain tercermin sebagai pos terpisah comprehensive income is reflected as a
pada penghasilan komprehensif lain di ekuitas separate item under other comprehensive
dan tidak akan direklas ke laba rugi. Biaya jasa income in equity and will not be reclassified to
lalu diakui dalam laba rugi pada periode profit or loss. Past service cost is recognized in
amendemen program. Bunga dihitung dengan profit or loss in the period of a plan amendment.
mengalikan tingkat diskonto pada awal periode interest is calculated by applying the discount
imbalan pasti dengan liabilitas imbalan pasti. rate at the beginning of the period to the defined
Biaya imbalan pasti dikategorikan sebagai benefit liability. Defined benefit costs are
berikut: categorised as follows:
• Biaya jasa (termasuk biaya jasa kini, biaya • Service cost (including current service cost
jasa lalu serta keuntungan dan kerugian past service cost, as well as gains and
kurtailmen dan penyelesaian); losses on curtailments and settlements);
• Beban bunga; dan • Interest expense; and
• Pengukuran kembali. • Remeasurement.
Grup menyajikan dua komponen pertama dari The Group presents the first two components of
biaya imbalan pasti di laba rugi. Keuntungan dan defined benefit costs in profit or loss.
kerugian kurtailmen dicatat sebagai biaya jasa Curtailment gains and losses are accounted for
lalu. as past service costs.
Liabilitas imbalan pensiun yang diakui pada The retirement benefit obligation recognized in
laporan posisi keuangan konsolidasian the consolidated statement of financial position
merupakan defisit aktual dalam program imbalan represents the actual deficit in the Group’s
pasti Grup. defined benefit plans.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Liabilitas untuk pesangon diakui mana yang A liability for a termination benefit is recognized
terjadi lebih dulu ketika entitas tidak dapat lagi at the earlier of when the entity can no longer
menarik penawaran imbalan tersebut dan ketika withdraw the offer of the termination benefit and
entitas mengakui biaya restrukturisasi terkait. when the entity recognizes any related
restructuring costs.
Imbalan kerja jangka panjang lainnya Other long-term benefits
Perhitungan imbalan kerja jangka panjang The cost of providing long-term benefits is
ditentukan dengan menggunakan metode determined using the Projected Unit Credit
Projected Unit Credit. Biaya jasa lalu dan method. Past service cost and actuarial gains
keuntungan atau kerugian aktuarial diakui or losses are recognized immediately in profit or
langsung pada tahun yang bersangkutan. loss.
Jumlah yang diakui sebagai liabilitas imbalan The long-term employee benefits obligation
kerja jangka panjang lainnya di laporan posisi recognized in the consolidated statements of
keuangan konsolidasian merupakan nilai kini financial position represents the present value
kewajiban imbalan kerja jangka panjang. of the long-term employee benefits obligation.
Pesangon Termination
Liabilitas untuk pesangon diakui mana yang A liability for a termination benefit is recognized
terjadi lebih dulu ketika entitas tidak dapat lagi at the earlier of when the entity can no longer
menarik penawaran imbalan tersebut dan ketika withdraw the offer of the termination benefit and
entitas mengakui biaya restrukturisasi terkait. when the entity recognizes any related
restructuring costs.
x. Pajak Penghasilan x. Income Tax
Beban pajak penghasilan merupakan jumlah Income tax expense represents the sum of the
pajak kini terutang dan pajak tangguhan. tax currently payable and deferred tax.
Pajak kini Current tax
Pajak kini terutang berdasarkan laba kena pajak The tax currently payable is based on taxable
untuk suatu tahun. Laba kena pajak berbeda dari profit for the year. Taxable profit differs from net
laba sebelum pajak seperti yang dilaporkan di profit as reported in profit or loss because it
laba rugi karena tidak memperhitungkan excludes items of income or expense that are
penghasilan atau beban yang dikenakan pajak taxable or deductible in other years and it
atau dikurangkan pada tahun berbeda dan tidak further excludes items that are never taxable or
memperhitungkan pos-pos yang tidak pernah deductible. The Group’s liability for current tax
dikenakan pajak atau tidak dapat dikurangkan. is calculated using tax rates that have been
Liabilitas Grup untuk pajak kini dihitung enacted or substantively enacted by the end of
berdasarkan tarif pajak yang telah berlaku pada the reporting period.
akhir periode pelaporan.
Provisi diakui untuk penentuan pajak yang tidak A provision is recognized for those matters for
pasti, tetapi kemungkinan besar akan which the tax determination is uncertain, but it
mengakibatkan arus keluar dana kepada otoritas is considered probable that there will be a
pajak. Provisi diukur sebesar estimasi terbaik atas future outflow of funds to a tax authority. The
jumlah ekspektasian yang terhutang. Penilaian provisions are measured at the best estimate of
berdasarkan pada pertimbangan profesional the amount expected to become payable. The
pajak dalam Grup yang didukung dengan assessment is based on the judgement of tax
pengalaman lalu atas aktivitas tersebut dan dalam professionals within the Group supported by
kasus tertentu berdasarkan saran pakar pajak previous experience in respect of such
independen. activities and in certain cases based on
specialist independent tax advice.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pajak tangguhan Deferred tax
Pajak tangguhan diakui atas perbedaan temporer Deferred tax is recognized on temporary
antara jumlah tercatat aset dan liabilitas dalam differences between the carrying amounts of
laporan keuangan konsolidasian dengan dasar assets and liabilities in the consolidated
pengenaan pajak yang digunakan dalam financial statements and the corresponding tax
perhitungan laba kena pajak. Liabilitas pajak bases used in the computation of taxable profit.
tangguhan umumnya diakui untuk seluruh Deferred tax liabilities are generally recognized
perbedaan temporer kena pajak. Aset pajak for all taxable temporary differences. Deferred
tangguhan umumnya diakui untuk seluruh tax assets are generally recognized for all
perbedaan temporer yang dapat dikurangkan deductible temporary differences to the extent
sepanjang kemungkinan besar bahwa laba kena that is probable that taxable profit will be
pajak akan tersedia sehingga perbedaan available against which those deductible
temporer dapat dimanfaatkan. Aset dan liabilitas temporary differences can be utilized. Such
pajak tangguhan tidak diakui jika perbedaan deferred tax assets and liabilities are not
temporer timbul dari pengakuan awal (selain dari recognized if the temporary differences arise
kombinasi bisnis) dari aset dan liabilitas suatu from the initial recognition (other than in a
transaksi yang tidak mempengaruhi laba kena business combination) of assets and liabilities
pajak atau laba akuntansi. Selain itu, liabilitas in a transaction that affects neither the taxable
pajak tangguhan tidak diakui jika perbedaan profit nor the accounting profit. In addition,
temporer timbul dari pengakuan awal goodwill. deferred tax liabilities are not recognized if the
temporary differences arise from the initial
recognition of goodwill.
Aset dan liabilitas pajak tangguhan diukur dengan Deferred tax assets and liabilities are measured
menggunakan tarif pajak yang diharapkan berlaku at the tax rates that are expected to apply in the
dalam periode ketika liabilitas diselesaikan atau period in which the liability is settled or the asset
aset dipulihkan berdasarkan tarif pajak (dan realized, based on the tax rates (and tax laws)
peraturan pajak) yang telah berlaku atau secara that have been enacted, or substantively
substantif telah berlaku pada akhir periode enacted, by the end of the reporting period.
pelaporan.
Pengukuran aset dan liabilitas pajak tangguhan The measurement of deferred tax assets and
mencerminkan konsekuensi pajak yang sesuai liabilities reflects the tax consequences that
dengan cara Grup memperkirakan, pada akhir would follow from the manner in which the
periode pelaporan, untuk memulihkan atau Group expects, at the end of the reporting
menyelesaikan jumlah tercatat aset dan period, to recover or settle the carrying amount
liabilitasnya. of their assets and liabilities.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of deferred tax asset is
ulang pada akhir periode pelaporan dan dikurangi reviewed at the end of each reporting period
jumlah tercatatnya jika kemungkinan besar laba and reduced to the extent that it is no longer
kena pajak tidak lagi tersedia dalam jumlah yang probable that sufficient taxable profits will be
memadai untuk mengkompensasikan sebagian available to allow all or part of the asset to be
atau seluruh aset pajak tangguhan tersebut. recovered.
Pajak kini dan pajak tangguhan diakui sebagai Current and deferred tax are recognized as an
beban atau penghasilan dalam laba rugi periode expense or income in profit or loss, except
berjalan, kecuali untuk pajak penghasilan yang when they relate to items that are recognized
timbul dari transaksi atau peristiwa yang diakui di outside of profit or loss (whether in other
luar laba rugi (baik dalam penghasilan comprehensive income or directly in equity), in
komprehensif lain maupun secara langsung di which case the tax is also recognized outside of
ekuitas), dalam hal tersebut pajak juga diakui di profit or loss, or where they arise from the initial
luar laba rugi, atau yang timbul dari akuntansi accounting for a business combination. In the
awal kombinasi bisnis. Dalam hal kombinasi case of a business combination, the tax effect
bisnis, pengaruh pajak termasuk dalam akuntansi is included in the accounting for the business
kombinasi bisnis. combination.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Aset dan liabilitas pajak tangguhan saling hapus Deferred tax assets and liabilities are offset
ketika entitas memiliki hak yang dapat dipaksakan when there is legally enforceable right to set off
secara hukum untuk melakukan saling hapus aset current tax assets against current tax liabilities
pajak kini terhadap liabilitas pajak kini dan ketika and when they relate to income taxes levied by
aset pajak tangguhan dan liabilitas pajak the same taxation authority on either the same
tangguhan terkait dengan pajak penghasilan yang taxable entity or different taxable entities when
dikenakan oleh otoritas perpajakan yang sama there is an intention to settle its current tax
atas entitas kena pajak yang sama atau entitas assets and current tax liabilities on a net basis,
kena pajak yang berbeda yang memiliki intensi or to realize the assets and settle the liabilities
untuk memulihkan aset dan liabilitas pajak kini simultaneously, in each future period in which
dengan dasar neto, atau merealisasikan aset dan significant amounts of deferred tax liabilities or
menyelesaikan liabilitas secara bersamaan, pada assets are expected to be settled or recovered.
setiap periode masa depan dimana jumlah
signifikan atas aset atau liabilitas pajak tangguhan
diharapkan untuk diselesaikan atau dipulihkan.
y. Pajak Final y. Final Tax
Atas pendapatan dari jasa konstruksi dikenakan Tax expense on revenues from construction
pajak penghasilan final, beban pajak diakui services are subject to final tax which is
secara proporsional dengan jumlah pendapatan recognized proportionately based on the
menurut akuntansi yang diakui pada periode revenue recognized in the current year. Prepaid
berjalan. Akun pajak penghasilan final dibayar final tax is presented separately from final tax
dimuka disajikan terpisah dari utang pajak payable.
penghasilan final.
z. Sukuk ijarah z. Sukuk Ijarah
Sukuk ijarah diakui sebesar nilai nominal, Sukuk ijarah is recognized initially at nominal
disesuaikan dengan premium atau diskonto dan value, adjusted with premium or discount and
biaya transaksi terkait. Perbedaan antara nilai the related transaction costs incurred. Any
tercatat dan nilai nominal diakui pada laporan differences between the carrying amount and
laba rugi konsolidasian sebagai beban nominal value are recognize in the consolidated
penerbitan sukuk ijarah menggunakan metode statements of profit or loss as sukuk ijarah
garis lurus selama jangka waktu sukuk ijarah. issuance costs using the straight-line method
during the period of sukuk ijarah.
Sukuk ijarah, setelah disesuaikan dengan Sukuk ijarah, adjusted with premium or discount
premium atau diskonto dan biaya transaksi yang and unamortized transaction costs, is
belum diamortisasi, disajikan sebagai bagian dari presented as part of liabilities.
liabilitas.
aa. Laba per Saham aa. Earnings per Share
Laba per saham dasar dihitung dengan membagi Basic earnings per share is computed by
laba diatribusikan kepada pemilik Perusahaan dividing profit attributable to the owners of the
dengan jumlah rata-rata tertimbang saham yang Company by the weighted average number of
beredar pada tahun yang bersangkutan. shares outstanding during the period.
Laba per saham dilusian dihitung dengan Diluted earnings per share is computed by
membagi laba bersih yang diatribusikan kepada dividing net income attributable to the owners
pemilik entitas induk dengan jumlah rata-rata of the Company by the weighted average
tertimbang saham biasa yang telah disesuaikan number of shares outstanding as adjusted for
dengan dampak dari semua efek berpotensi the effects of all dilutive potential ordinary
saham biasa yang dilutif. shares.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
bb. Informasi Segmen bb. Segment Information
Segmen operasi diidentifikasi berdasarkan Operating segments are identified on the basis
laporan internal mengenai komponen dari Grup of internal reports about components of the
yang secara reguler ditelaah oleh pengambil Group that are regularly reviewed by the chief
keputusan operasional dalam rangka operating decision maker in order to allocate
mengalokasikan sumber daya dan menilai kinerja resources to the segments and to assess their
segmen operasi. performance.
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
a) yang terlibat dalam aktivitas bisnis yang a) that engages in business activities which
mana memperoleh pendapatan dan may earn revenue and incur expenses
menimbulkan beban (termasuk pendapatan (including revenue and expenses relating
dan beban terkait dengan transaksi dengan to the transaction with other components of
komponen lain dari entitas yang sama); the same entity);
b) hasil operasinya ditelaah secara reguler oleh b) whose operating results are reviewed
pengambil keputusan operasional untuk regularly by the entity’s chief operating
membuat keputusan tentang sumber daya decision maker to make decision about
yang dialokasikan pada segmen tersebut dan resources to be allocated to the segments
menilai kinerjanya; dan and assess its performance; and
c) tersedia informasi keuangan yang dapat c) for which discrete financial information is
dipisahkan. available.
Informasi yang digunakan oleh pengambil Information reported to the chief operating
keputusan operasional dalam rangka decsision maker for the purpose of resource
menghasilkan sumber daya dan menilai kinerja allocation and assessment of its performance is
segmen operasi terfokus pada kategori dari setiap more specifically focused on the category of
produk. each product.
4. PERTIMBANGAN KRITIS AKUNTANSI DAN 4. CRITICAL ACCOUNTING JUDGMENTS AND
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI KEY SOURCES OF ESTIMATES UNCERTAINTY
Dalam penerapan kebijakan akuntansi Grup, yang In the application of the Group’s accounting policies,
dijelaskan dalam Catatan 3, Direksi diwajibkan untuk which are described in Note 3, the Directors are
membuat penilaian, estimasi dan asumsi tentang required to make judgments, estimates and
jumlah tercatat aset dan liabilitas yang tidak tersedia assumptions about the carrying amounts of assets
dari sumber lain. Estimasi dan asumsi yang terkait and liabilities that are not readily apparent from
didasarkan pada pengalaman historis dan faktor-faktor other sources. The estimates and associated
lain yang dianggap relevan. Hasil aktualnya mungkin assumptions are based on historical experience and
berbeda dari estimasi tersebut. other factors that are considered to be relevant.
Actual results may differ from these estimates.
Estimasi dan asumsi yang mendasari ditelaah secara The estimates and underlying assumptions are
berkelanjutan. Revisi estimasi akuntansi diakui dalam reviewed on an ongoing basis. Revisions to
periode yang perkiraan tersebut direvisi jika revisi accounting estimates are recognized in the period
hanya mempengaruhi periode itu, atau pada periode which the estimate is revised if the revision affects
revisi dan periode masa depan jika revisi only that period, or in the period of the revision and
mempengaruhi kedua periode saat ini dan masa future periods if the revision affects both current and
depan. future periods.
Pertimbangan Kritis dalam Penerapan Kebijakan Critical Judgments in Applying Accounting
Akuntansi Policies
Dalam penerapan kebijakan akuntansi, yang In the process of applying the accounting policies
dijelaskan dalam Catatan 3, manajemen tidak described in Note 3, management has not made any
membuat pertimbangan kritis atas pengaruh signifikan critical judgement that has a significant effect on the
terhadap jumlah yang diakui dalam laporan keuangan amounts recognized in the consolidated financial
konsolidasian, selain yang terkait dengan estimasi. statements, apart from those involving estimate.
54
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Sumber Utama Estimasi Ketidakpastian Key Sources of Uncertainty Estimation
Asumsi utama mengenai masa depan dan sumber The key assumptions concerning future and other
estimasi ketidakpastian utama lainnya pada akhir key sources of uncertainty estimation at the end of
periode pelaporan, yang memiliki risiko signifikan yang the reporting period, that have a significant risk of
mengakibatkan penyesuaian material terhadap jumlah causing a material adjustment to the carrying
tercatat aset dan liabilitas dalam keuangan tahun amounts of assets and liabilities within the next
depan dijelaskan dibawah ini: financial year are discussed below:
• Perhitungan cadangan kerugian piutang usaha • Calculation of loss allowance for trade accounts
receivable
Ketika mengukur KKE, Grup menggunakan When measuring ECL, the Group uses
tingkat kerugian kredit historis atas historical defaults rates for groupings of various
pengelompokan berbagai segmen pelanggan customer segments that have similar credit risk
yang memiliki risiko kredit yang sama, dan characteristics, and reasonable and
informasi perkiraan masa-depan yang wajar dan supportable forward-looking information, which
terdukung, berdasarkan asumsi pergerakan masa is based on assumptions for the future
depan atas penentu ekonomi dan bagaimana movement of different economic drivers and
penentu tersebut akan saling memengaruhi satu how these drivers will affect each others.
dengan lainnya.
Kerugian saat gagal bayar adalah estimasi Loss given default is an estimate of the loss
kerugian yang timbul pada saat gagal bayar. Loss arising on default. It is based on the difference
given default dihitung dari selisih antara arus kas between the contractual cash flows due and
kontraktual dan arus kas yang diekspektasi those that the lender would expect to receive,
diterima oleh pemberi pinjaman, dengan taking into account cash flows from collateral
memperhitungankan arus kas dari penjualan and integral credit enhancements.
agunan dan peningkatan kredit.
Probabilitas gagal bayar merupakan input utama Probability of default constitutes a key input in
dalam mengukur KKE. Probabilitas gagal bayar measuring ECL. Probability of default is an
adalah estimasi kemungkinan gagal bayar selama estimate of the likelihood of default over a given
jangka waktu tertentu, yang perhitungannya time horizon, the calculation of which includes
mencakup data historis, asumsi dan ekspektasi historical data, assumptions and expectations
dari kondisi masa depan. Cadangan kerugian of future conditions. The loss allowance for
piutang usaha diungkapkan pada Catatan 7a. trade accounts receivable is disclosed in
Note 7a.
• Taksiran Masa Manfaat Ekonomis Aset Tetap • Estimated Useful Lives of Property, Plant and
Equipment
Masa manfaat setiap aset tetap Grup ditentukan The useful life of each item of the Group’s
berdasarkan kegunaan yang diharapkan dari aset property, plant and equipment are estimated
tersebut. Estimasi ini ditentukan berdasarkan based on the period over which the asset is
evaluasi teknis internal dan pengalaman atas aset expected to be available for use. Such
sejenis. Masa manfaat setiap aset direviu secara estimation is based on internal technical
periodik dan disesuaikan apabila prakiraan evaluation and experience with similar assets.
berbeda dengan estimasi sebelumnya karena The estimated useful life of each asset is
keausan, keusangan teknis dan komersial, hukum reviewed periodically and updated if
atau keterbatasan lainnya atas pemakaian aset. expectations differ from previous estimates due
Namun terdapat kemungkinan bahwa hasil to physical wear and tear, technical or
operasi dimasa mendatang dapat dipengaruhi commercial obsolescence and legal or other
secara signifikan oleh perubahan atas jumlah limits on the use of the asset. However, it is
serta periode pencatatan biaya yang diakibatkan possible that future results of operations could
karena perubahan faktor yang disebutkan di atas. be materially affected by changes in the
amounts and timing of recorded expenses
brought about by changes in the factors
mentioned above.
55
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Perubahan masa manfaat aset tetap dapat A change in the estimated useful life of any item
mempengaruhi jumlah biaya penyusutan yang of property, plant and equipment would affect
diakui dan mengubah nilai tercatat aset tersebut. the recorded depreciation expense and change
the carrying amounts of these assets.
Nilai tercatat aset tetap diungkapkan dalam The carrying amounts of property, plant and
Catatan 13. equipment are disclosed in Note 13.
• Penurunan Nilai Goodwill • • Impairment of goodwill
Goodwill diisyaratkan untuk penilaian penurunan Goodwill is required to be assessed for
nilai setiap tahun dan ketika keadaan impairment annually and when circumstances
mengindikasikan bahwa nilai tercatat mungkin indicate that the carrying value may be
mengalami penurunan nilai. Nilai yang dapat impaired. The recoverable amount of a cash
terpulihkan dari suatu aset atau unit penghasil kas generating unit is determined based on its
ditentukan berdasarkan nilai pakai. Model value-in-use. The model involves significant
tersebut melibatkan pertimbangan dan estimasi judgment and estimates in respect of discount
yang signifikan sehubungan dengan tingkat rate and revenue projection.
diskonto dan proyeksi pendapatan.
Perubahan asumsi penting, termasuk asumsi Changing the key assumptions, including the
tingkat diskonto atau proyeksi pendapatan dalam discount rates or the revenue projection
proyeksi arus kas, dapat memengaruhi estimasi assumptions in the cash flow projections, could
nilai yang dapat diperoleh kembali secara materially affect the estimation of recoverable
material. amount.
Nilai tercatat goodwill diungkapkan dalam The carrying amount of goodwill is disclosed in
Catatan 15. Note 15.
• Akuisisi atas Entitas Anak • Acquisition of Subsidiaries
Proses awal akuisisi entitas anak melibatkan The initial process on the acquisition of
pengidentifikasian dan penentuan nilai wajar yang subsidiaries involves identifying and
akan dialokasikan ke aset dan liabilitas yang determining the fair values to be assigned to
dapat diidentifikasi dari entitas yang diakuisisi. the identifiable assets and liabilities of the
Nilai wajar atas aset yang diperoleh dan liabilitas acquired entities. The fair value of the assets
yang diambil alih ditentukan oleh tenaga ahli acquired and liabilities assumed are
valuasi eksternal. Setiap perubahan dalam determined by external valuation experts. Any
asumsi yang digunakan dan estimasi yang dibuat changes in the assumptions used and
dalam menentukan nilai wajar akan berdampak estimates made in determining the fair values
pada nilai tercatat aset dan liabilitas tersebut. will impact the carrying amount of these assets
and liabilities.
Alokasi nilai wajar atas harga pembelian The fair value allocation of the purchase price
diungkapkan pada Catatan 39. is disclosed in Note 39.
56
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
a. Kas dan Setara Kas a. Cash and Cash Equivalents
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Kas 55 29 Cash on hand
Bank Cash in banks
Rupiah Rupiah
PT Bank Central Asia Tbk 36.453 19.312 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 6.261 18.579 PT Bank Mandiri (Persero) Tbk
BPD Papua 656 1 BPD Papua
Citibank, N.A. 354 554 Citibank, N.A.
PT Bank CIMB Niaga Tbk 247 205 PT Bank CIMB Niaga Tbk
PT Bank Negara Indonesia (Persero) Tbk 228 1 PT Bank Negara Indonesia (Persero) Tbk
PT Bank HSBC Indonesia 223 1.020 PT Bank HSBC Indonesia
PT Bank Rakyat Indonesia (Persero) Tbk 44 87 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank DBS Indonesia 3 3 PT Bank DBS Indonesia
PT Bank Central Asia Syariah - 12.375 PT Bank Central Asia Syariah
BPD Kaltimtara - 1 BPD Kaltimtara
Dolar Amerika Serikat U.S. Dollar
PT Bank Central Asia Tbk 21.486 6.597 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 1.232 3.743 PT Bank Mandiri (Persero) Tbk
PT Bank CIMB Niaga Tbk 118 20.292 PT Bank CIMB Niaga Tbk
Citibank, N.A. 100 117 Citibank, N.A.
PT Bank Permata Tbk 78 - PT Bank Permata Tbk
PT Bank Negara Indonesia (Persero) Tbk 15 1 PT Bank Negara Indonesia (Persero) Tbk
PT Bank HSBC Indonesia 13 98 PT Bank HSBC Indonesia
PT Bank Rakyat Indonesia (Persero) Tbk 6 6 PT Bank Rakyat Indonesia (Persero) Tbk
Westpac 1 - Westpac
Dolar Singapura Singapore Dollar
PT Bank OCBC NISP Tbk 1.800 - PT Bank OCBC NISP Tbk
PT Bank UOB 1.775 - PT Bank UOB
PT Bank Mandiri (Persero) Tbk 11 19 PT Bank Mandiri (Persero) Tbk
PT Bank DBS Indonesia 8 - PT Bank DBS Indonesia
PT Bank Negara Indonesia (Persero) Tbk 7 - PT Bank Negara Indonesia (Persero) Tbk
Kina Papua Nugini Kina Papua New Guinean
PT Bank ANZ Indonesia 698 - PT Bank ANZ Indonesia
Bank South Pacific 63 - Bank South Pacific
Dolar Australia Australian Dollar
Westpac 42 47 Westpac
PT Bank Mandiri (Persero) Tbk 15 43 PT Bank Mandiri (Persero) Tbk
PT Bank ANZ Indonesia 4 - PT Bank ANZ Indonesia
PT Bank HSBC Indonesia 3 3 PT Bank HSBC Indonesia
Euro Euro
PT Bank Mandiri (Persero) Tbk 17 14 PT Bank Mandiri (Persero) Tbk
Dolar Kepulauan Salomon Solomon Islands Dollar
Bank South Pacific 1 - Bank South Pacific
Sub jumlah 71.962 83.118 Sub total
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 2 - PT Bank Mandiri (Persero) Tbk
PT Bank Tabungan Negara Tbk - 1.760 PT Bank Tabungan Negara Tbk
PT Bank CIMB Niaga Tbk - 2 PT Bank CIMB Niaga Tbk
Dolar Australia Australian Dollar
PT Bank HSBC Indonesia 13 12 PT Bank HSBC Indonesia
Dolar Amerika Serikat U.S. Dollar
PT Bank Negara Indonesia (Persero) Tbk - 20.000 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Tabungan Negara (Persero) Tbk - 10.000 PT Bank Tabungan Negara (Persero) Tbk
Sub jumlah 15 31.774 Sub total
Jumlah 72.032 114.921 Total
Tingkat suku bunga per tahun Interest rates per annum
Deposito berjangka Time deposits
Rupiah 2,25% 4,25% - 6,25% Rupiah
Dolar Australia 4,00% 4,25% Australian Dollar
Dolar Amerika Serikat - 1,00% - 6,00% U.S. Dollar
57
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Tidak terdapat saldo kas dan setara kas kepada There are no balances of cash and cash
pihak berelasi. equivalents held by related parties.
Tidak terdapat saldo kas dan setara kas yang There are no balances of cash and cash
dijadikan jaminan atas pinjaman Grup. equivalents used as the collateral for the
Group’s loans.
b. Rekening bank dibatasi penggunaannya b. Restricted cash in banks
Rekening bank dibatasi penggunaannya - Lancar Restricted cash in banks - Current
Rekening bank yang dibatasi penggunaannya The bank account with restricted cash use as a
lancar adalah rekening penampung sementara current is a temporary holding account in
dalam mata uang Rupiah dan Dolar Amerika Rupiah and U.S. Dollar that used to hold the
Serikat untuk menampung dana cadangan reserve funds for the repayment of third-party
pinjaman pembayaran pinjaman jangka panjang long-term loan that will mature in less than one
pihak ketiga yang akan jatuh tempo kurang dari year.
satu tahun.
Rekening bank dibatasi penggunaannya - Tidak Restricted cash in banks - Non-current
lancar
Rekening bank yang dibatasi penggunaannya The bank account with restricted use as
tidak lancar adalah rekening penampung a non-current is a temporary holding account in
sementara dalam mata uang Rupiah untuk Rupiah that used to hold the reserve funds for
menampung dana cadangan jaminan reklamasi mining reclamation guarantee, which will be
tambang yang akan dibayarkan dalam jangka paid within a period of more than one year and
waktu lebih dari satu tahun dan untuk memenuhi to fulfill the requirement of bank guarantee.
persyaratan bank garansi.
6. ASET KEUANGAN LAINNYA 6. OTHER FINANCIAL ASSETS
Pada tanggal 31 Desember 2025, Grup memiliki asset On December 31, 2025, Group has a financial asset
keuangan yang diukur pada FVTPL atas efek yang measured at FVTPL for trading securities amounted
diperdagangkan sebesar US$ 32.316 ribu to US$ 32,316 thousand (December 31, 2024:
(31 Desember 2024: US$ 3.094 ribu). US$ 3,094 thousand).
Selama tahun 2025, Perusahaan mempunyai kontrak During 2025, the Company entered into a fund
manajemen dana dengan Henan Putihrai Asset management contract with Henan Putihrai Asset
Management (HPAM) untuk mengelola dana Management (HPAM) to manage the Company’s
Perusahaan. HPAM diberi wewenang untuk funds. HPAM is authorized to balance the portfolio
menyeimbangkan portofolio sesuai pedoman yang within the designated guidelines by buying and
ditentukan dengan cara membeli dan menjual selling debt and equity instruments. The carrying
instrumen utang dan ekuitas. Nilai tercatat atas dana amount of the funds represents the fair value of the
merupakan nilai wajar dari instrumen ekuitas dan underlying equity and debt instruments which are
utang pendasar yang ditentukan berdasarkan harga determined based on the quoted market price of the
pasar kuotasi dari masing-masing instrumen. respective instruments.
Investasi pada efek ekuitas diperdagangkan di BEI. Investments in listed equity securities are traded on
Nilai wajar efek ekuitas ditetapkan berdasarkan nilai the IDX. The fair value of equity securities is
pasar yang dipublikasikan oleh BEI. determined based on market prices published by
IDX.
58
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
7. PIUTANG 7. ACCOUNTS RECEIVABLE
a. Piutang Usaha a. Trade Accounts Receivable
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
a. Berdasarkan pelanggan a. By debtor
Pihak berelasi (Catatan 40) Related parties (Note 40)
PT Borneo Bangun Banua 17.591 131 PT Borneo Bangun Banua
PT Daya Bumindo Karunia 17.392 1.355 PT Daya Bumindo Karunia
PT Multi Tambangjaya Utama 15.668 1.914 PT Multi Tambangjaya Utama
Fluor Petrosea Joint Organization 13.176 29.006 Fluor Petrosea Joint Organization
Aster Chemicals and Energy Pte., Ltd. 3.102 - Aster Chemicals and Energy Pte., Ltd.
PT Tamtama Perkasa 1.518 3.216 PT Tamtama Perkasa
PT Petrindo Jaya Kreasi Tbk 1.368 256 PT Petrindo Jaya Kreasi Tbk
Sub jumlah 69.815 35.878 Sub total
Cadangan kerugian kredit (25) - Allowance for credit losses
Jumlah 69.790 35.878 Total
Pihak ketiga Third parties
PT Masmindo Dwi Area 30.424 8.702 PT Masmindo Dwi Area
PT Kartika Selabumi Mining 23.642 17.995 PT Kartika Selabumi Mining
PT Kideco Jaya Agung 22.379 23.569 PT Kideco Jaya Agung
PT Vale Indonesia Tbk 19.497 - PT Vale Indonesia Tbk
PT Freeport Indonesia 18.951 31.750 PT Freeport Indonesia
PT Pasir Bara Prima 15.781 3.361 PT Pasir Bara Prima
PT Kedap Sayaaq 14.094 15.640 PT Kedap Sayaaq
PT Global Bara Mandiri 13.594 2.470 PT Global Bara Mandiri
BP Berau Ltd. 11.330 972 BP Berau Ltd.
PT Barasentosa Lestari 7.456 - PT Barasentosa Lestari
Pertamina Hulu Energi OSES 6.455 - Pertamina Hulu Energi OSES
PT Indo Bara Pratama 5.167 5.212 PT Indo Bara Pratama
PT Sumberdaya Arindo 3.480 5.094 PT Sumberdaya Arindo
PT Bara Prima Mandiri 3.452 - PT Bara Prima Mandiri
PT Niaga Jasa Dunia 3.349 - PT Niaga Jasa Dunia
PT Bartim Coalindo 2.785 - PT Bartim Coalindo
Ningbo Lygend Wisdom Co., Ltd. 2.179 - Ningbo Lygend Wisdom Co. Ltd.
Glencore International AG 2.015 2.585 Glencore International AG
Simberi Gold Company Ltd. 1.203 - Simberi Gold Company Ltd.
Singapore Refining Company Pte., Ltd. 843 - Singapore Refining Company Pte., Ltd.
W.H. Marathon Pte. Ltd. 677 - W.H. Marathon Pte. Ltd.
PT Kutilang Paksi Mas Oil & Gas 642 - PT Kutilang Paksi Mas Oil & Gas
PT Xiangyu Trading Indonesia 504 - PT Xiangyu Trading Indonesia
PT Triasih Nawasena Bumi Sejahtera 502 1.086 PT Triasih Nawasena Bumi Sejahtera
PT Hardaya Mining Energy - 11.130 PT Hardaya Mining Energy
Bulk Trading Far East Pte., Ltd. - 1.455 Bulk Trading Far East Pte., Ltd.
Lain-lain (masing-masing dibawah
US$ 500 ribu) 1.440 1.109 Others (below US$ 500 thousand)
Sub jumlah 211.841 132.130 Sub total
Cadangan kerugian kredit (15.919) (86) Allowance for credit losses
Bersih 195.922 132.044 Net
Jumlah 265.712 167.922 Total
b. Berdasarkan mata uang b. By currency
Mata uang fungsional Functional currency
Dolar Amerika Serikat 9.696 10.155 U.S. Dollar
Mata uang lain Other currency
Rupiah 269.201 157.853 Rupiah
Kina Papua Nugini 2.446 - Kina Papua New Guinean
Dolar Australia 313 - Australian Dollar
Jumlah 281.656 168.008 Total
Cadangan kerugian kredit (15.944) (86) Allowance for credit losses
Bersih 265.712 167.922 Net
59
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 1 Januari 2024, piutang usaha As at January 1, 2024, trade accounts
adalah sebesar US$ 149,8 juta (setelah dikurangi receivable amounted to US$ 149.8 million
cadangan kerugian kredit sebesar US$ 24 ribu). (net of loss allowance for credit losses of
US$ 24 thousand).
Pada tanggal 31 Desember 2025 dan 2024, On December 31, 2025 and 2024, the average
jangka waktu rata-rata kredit pendapatan adalah credit period on revenues is 10 - 90 days. No
10 - 90 hari. Tidak ada bunga yang dibebankan interest is charged on trade accounts
pada piutang usaha. receivable.
Penyisihan kerugian kredit untuk piutang usaha Allowance for credit losses for trade accounts
telah diukur dengan nilai yang setara dengan receivable has been measured at an amount
jangka waktu KKE. KKE pada piutang usaha equal to lifetime ECL. The ECL on trade
diestimasi berdasarkan matriks provisi dengan accounts receivable are estimated using a
mengacu pada pengalaman gagal bayar debitur provision matrix by reference to past default
masa lalu dan analisis posisi keuangan debitur experience of the debtor and an analysis of the
saat ini, disesuaikan dengan faktor-faktor yang debtor’s current financial position, adjusted for
spesifik dari debitur, kondisi ekonomi umum factors that are specific to the debtors, general
industri di mana debitur beroperasi dan informasi economic conditions of the industry in which the
masa depan. Grup telah mengakui penyisihan debtors operate and forward-looking
kerugian seluruhnya atas piutang yang telah information. The Group has provided a full
tertunggak lebih dari 1 tahun karena pengalaman allowance against all receivables over 1 year
historis mengindikasikan bahwa piutang tersebut past due because historical experience has
umumnya tidak dapat dipulihkan. indicated that these receivables are generally
not recoverable.
Tidak ada perubahan dalam teknik estimasi atau There has been no change in the estimation
asumsi signifikan yang dibuat selama tahun techniques or significant assumptions made
pelaporan berjalan. during the current reporting year.
Ketika menerapkan matriks provisi pada piutang When applying a provision matrix to the Group's
usaha milik Grup, populasi piutang usaha trade accounts receivable, the population of
dikelompokan dalam piutang yang memiliki individual trade account receivables were
karakteristik risiko kredit yang serupa, ditentukan aggregated into groups of receivables that
dari jenis pendapatan yang dimiliki oleh Grup. share similar credit risk characteristics,
Piutang usaha tersebut dikelompokan menjadi determined based on the Group's revenue
penambangan, konstruksi dan rekayasa, jasa, stream. The trade account receivables are
dan jasa lainnya. grouped into mining, engineering and
construction, service, and other services.
Tabel berikut merinci profil risiko piutang usaha The following table details the risk profile of
dari kontrak dengan pelanggan berdasarkan trade accounts receivable from contracts with
matriks provisi dan KKE kolektif Grup. customers based on the Group’s provision
matrix and collectively ECL.
Jatuh tempo/Past due
Belum jatuh <=30
tempo/ hari/ 31 – 60 hari/ 61 – 90 hari/ 91 – 120 hari/ 121-180 hari/ 181-365 hari/ >365 hari/ Sub jumlah/
31 Desember 2025/ December 31 , 2025 Not past due days days days days days days days Sub total
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Tingkat kerugian ekspektasian/
Expected credit loss rate : *) *) *) 1% 1% 3% 19% 100%
Estimasi jumlah tercatat bruto
pada saat gagal bayar/
Estimated total gross carrying
amount at default
- Penambangan/ Mining 92.056 17.903 9.267 447 - 5.196 20.294 8.936 154.099
- Konstruksi dan Rekayasa/
Construction and Engineering 64.188 5.140 16.083 9.866 723 666 2.035 - 98.701
- Jasa/ Service 14.953 370 21 - 83 - - 5 15.432
- Rekayasa, Pengadaan, Konstruksi,
dan Instalasi (EPCI)-Minyak Bumi
dan Gas Lepas Pantai/ Engineering,
Procurement, Construction, and
Installation (EPCI)-Offshore Oil
and Gas 1.688 7.393 1.518 1.207 - - 107 867 12.780
- Lain-lain/ Others 643 1 - - - - - - 644
Jumlah/ Total 173.528 30.807 26.889 11.520 806 5.862 22.436 9.808 281.656
ECL sepanjang umur/ Lifetime ECL (6) (2) (5) - - (331) (5.792) (9.808) (15.944)
Bersih/ Net 265.712
*) Mendekati nol/ Close to nil
60
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Jatuh tempo/Past due
Belum jatuh <=30
tempo/ hari/ 31 – 60 hari/ 61 – 90 hari/ 91 – 120 hari/ 121-180 hari/ 181-365 hari/ >365 hari/ Sub jumlah/
31 Desember 2024/ December 31 , 2024 Not past due days days days days days days days Sub total
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Tingkat kerugian ekspektasian/
Expected credit loss rate : *) *) *) 1% 2% 7% 18% 100%
Estimasi jumlah tercatat bruto
pada saat gagal bayar/
Estimated total gross carrying
amount at default
- Penambangan/ Mining 59.491 18.506 6.894 3.947 2.559 3.834 253 - 95.484
- Konstruksi dan Rekayasa/
Construction and Engineering 53.980 8.272 3.488 - - - - - 65.740
- Jasa/ Service 3.162 847 565 509 663 - 6 - 5.752
- Lain-lain/ Others 986 - - 1 - - 45 - 1.032
Jumlah/ Total 117.619 27.625 10.947 4.457 3.222 3.834 304 - 168.008
ECL sepanjang umur/ Lifetime ECL (1) (1) - (1) (4) (47) (32) - (86)
Bersih/ Net 167.922
*) Mendekati nol/ Close to nil
Mutasi cadangan kerugian kredit adalah sebagai The movements in allowance for credit losses
berikut: are as follows:
2025
Penilaian Penilaian
kolektif/ Individual/
Collectively Individually Jumlah/
assessed assessed Total
US$ '000 US$ '000 US$ '000
Saldo awal periode 86 - 86 Balance at beginning of the period
Perubahan cadangan kerugian karena piutang
usaha yang baru, setelah dikurangi piutang Change in loss allowance due to new trade
yang dihentikan pengakuannya karena receivables originated, net of those
penyelesaian (Catatan 35) 15.858 - 15.858 derecognized due to settlement (Note 35)
Balance allowance for credit losses
Saldo cadangan kerugian kredit akhir tahun 15.944 - 15.944 at end of year
2024
Penilaian Penilaian
kolektif/ Individual/
Collectively Individually Jumlah/
assessed assessed Total
US$ '000 US$ '000 US$ '000
Saldo awal tahun 24 - 24 Balance at beginning of the year
Perubahan cadangan kerugian karena piutang
usaha yang baru, setelah dikurangi piutang Change in loss allowance due to new trade
yang dihentikan pengakuannya karena receivables originated, net of those
penyelesaian (Catatan 35) 62 - 62 derecognized due to settlement (Note 35)
Balance allowance for credit losses
Saldo cadangan kerugian kredit akhir tahun 86 - 86 at end of year
Manajemen berpendapat bahwa penyisihan Management believes that the allowance for
kerugian penurunan nilai atas piutang usaha impairment losses on trade accounts receivable
adalah cukup. is adequate.
Piutang usaha pada 31 Desember 2025 sebesar ( Trade accounts receivable on
US$ 33.440 ribu telah dijaminkan untuk December 31, 2025 amounted to
utang bank jangka pendek (Catatan 19) US$ 33,440 thousand are used as collateral
(31 Desember 2024: US$ 34.000 ribu). for short-term bank loan (Note 19)
(December 31, 2024: US$ 34,000 thousand).
61
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
b. Piutang Lain-lain b. Other Accounts Receivable
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Piutang Lain-lain - Lancar Other Accounts Receivable - Current
Pihak ketiga 8.696 1.936 Third Parties
Jumlah 8.696 1.936 Total
Piutang Lain-lain - Tidak lancar Other Accounts Receivable - Non-current
Pihak ketiga 12.806 13.275 Third parties
Jumlah 12.806 13.275 Total
Pada tanggal 31 Desember 2025, termasuk On December 31, 2025, included in other
dalam piutang lain-lain dari pihak ketiga sebesar accounts receivable from third parties
US$ 1.636 ribu (piutang lain-lain lancar) dan amounted to US$ 1,636 thousand (other
US$ 12.527 ribu (piutang lain-lain tidak lancar) accounts receivable current) and
(31 Desember 2024: US$ 12.832 ribu (piutang US$ 12,527 thousand (other accounts
lain-lain tidak lancar)), merupakan piutang dari receivable non-current) (December 31, 2024:
pihak ketiga terkait dengan tagihan atas US$ 12,832 thousand (other accounts
pengakhiran proyek. Sisanya merupakan piutang receivable non-current)), relating to receivables
kepada karyawan yang tidak dikenakan bunga. from a third party for invoices associated with
project termination. The remaining are
receivable to employees who are not subject to
interest.
Pada tanggal 28 Juni 2024, saldo piutang lain-lain On June 28, 2024, regarding the other accounts
dari pihak ketiga (piutang lain-lain lancar) sebesar receivable from third parties (other
US$ 37.073 ribu diperpanjang jangka waktu accounts receivables current) amounted to
pembayarannya sampai dengan 2027 dengan US$ 37,073 thousand, the repayment period
denda sebesar 9,5% per tahun. Pada tanggal was extended up to 2027 with penalty fee of
27 Desember 2024, Perusahaan telah menerima 9.5% per annum. On December 27, 2024, the
pembayaran dipercepat sebesar US$ 23.687 ribu. Company received an accelerated payment
amounted to US$ 23,687 thousand.
Untuk tujuan penilaian penurunan nilai, piutang For the purpose of impairment assessment, the
dianggap memiliki risiko kredit yang rendah receivable is considered to have low credit risk
karena Grup mengatur arus kas dari piutang since the Group manages the cash flow from its
tersebut melalui perjanjian jangka panjang yang receivable through the long-term agreement
disetujui oleh kedua belah pihak dan tidak signed by both parties and there has been no
terdapat peningkatan signifikan dalam risiko significant increase in the risk of default on the
gagal bayar sejak pengakuan awal. Oleh karena loan since initial recognition. Accordingly, for
itu, untuk tujuan penilaian penurunan nilai the purpose of impairment assessment for this
pinjaman ini, cadangan kerugian diukur sebesar loan, the loss allowance is measured at an
sejumlah KKE 12 bulan. amount equal to 12-month ECL.
Dalam menentukan KKE, manajemen telah In determining the ECL, management has
memperhitungkan kondisi ekonomi umum industri taken into account the general economic
terkait, dalam memperkirakan kemungkinan conditions of the related industry, in estimating
terjadinya gagal bayar pinjaman serta kerugian the probability of default of the loan as well as
saat terjadinya gagal bayar. Manajemen the loss upon default. Management determines
menentukan bahwa piutang lain-lain memiliki the other accounts receivable is subject to
kerugian kredit yang tidak material. immaterial credit loss.
62
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
8. PERSEDIAAN 8. INVENTORIES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Suku cadang dan bahan pembantu 19.935 18.885 Spare parts and supplies
Minyak pelumas 994 405 Lubricants
Bahan bakar 654 645 Fuel
Batubara termal 10 92 Thermal coal
Jumlah 21.593 20.027 Total
Penyisihan persediaan usang (810) (708) Allowance for stock obsolescence
Bersih 20.783 19.319 Net
Changes in the allowance for stock
Mutasi penyisihan persediaan usang obsolescence
Saldo awal 708 313 Beginning balance
Penambahan (Catatan 35) 711 544 Additions (Note 35)
Pemulihan (Catatan 35) (609) (149) Reversals (Note 35)
Saldo akhir 810 708 Ending balance
Manajemen berkeyakinan bahwa penyisihan Management believes that the allowance for stock
persediaan usang atas persediaan adalah cukup. obsolescence on inventories is adequate.
Pada tanggal 31 Desember 2025, persediaan, On December 31, 2025, inventories, including
termasuk batubara termal, telah diasuransikan kepada thermal coal, were insured through a consortium led
sebuah konsorsium yang dipimpin oleh PT Lippo by PT Lippo General Insurance Tbk for the
General Insurance Tbk untuk Perusahaan, PTKBL, Company, PTKBL, and PTCEP with insurance
dan PTCEP dengan nilai pertanggungan sebesar coverage amounted to US$ 23,925 thousand
US$ 23.925 ribu (31 Desember 2024: (December 31, 2024: US$ 16,418 thousand).
US$ 16.418 ribu).
Pada tanggal 31 Desember 2025, persediaan untuk On December 31, 2025, inventories for HBS, were
HBS, telah diasuransikan kepada sebuah konsorsium insured through a consortium led by AON Risk
yang dipimpin oleh AON Risk Service (PNG) Ltd. Service (PNG) Ltd. with insurance coverage
Dengan nilai pertanggungan sebesar K 25.450 ribu amounted to K 25,450 thousand (equivalent to
(setara dengan US$ 5.984 ribu) (31 Desember 2024: US$ 5,984 thousand) (December 31, 2024: Nil).
Nihil).
Manajemen berpendapat bahwa nilai pertanggungan Management believes that the insurance coverage
tersebut cukup untuk menutupi kemungkinan kerugian is adequate to cover possible losses on the
atas persediaan yang diasuransikan. inventories insured.
Untuk tahun yang berakhir 31 Desember 2025, jumlah For the year ended on December 31, 2025 total
biaya persediaan yang diakui sebagai beban sebesar cost of inventory recognized as expense
US$ 151.035 ribu (2024: US$ 102.646 ribu). amounted to US$ 151,035 thousand (2024:
US$ 102,646 thousand).
Tidak terdapat saldo persediaan yang dijadikan There are no balances of inventories used as
jaminan atas pinjaman Grup. collateral for the Group’s loans.
9. ASET KONTRAK 9. CONTRACT ASSETS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Kontrak konstruksi - pihak ketiga 63.737 3.870 Construction contracts - third parties
63
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 1 Januari 2024, aset kontrak adalah As at January 1, 2024, contract assets amounted to
sebesar US$ 5,8 juta (setelah dikurangi cadangan US$ 5.8 million (net of loss allowance for credit
kerugian kredit sebesar Nihil). losses of Nil).
Jumlah yang berkaitan dengan kontrak konstruksi Amounts relating to construction contracts are
adalah tagihan pelanggan berdasarkan kontrak balances due from customers under construction
konstruksi yang timbul pada saat Grup menerima contracts that arise when the Group receives
pembayaran dari pelanggan sejalan dengan payments from customers in line with a series of
serangkaian tonggak pelaksanaan. Grup sebelumnya performance-related milestones. The Group initially
akan mengakui aset kontrak untuk setiap pekerjaan will recognize a contract asset for any work
yang dilakukan. Jumlah yang sebelumnya diakui performed. Any amount previously recognized as a
sebagai aset kontrak direklasifikasi ke piutang usaha contract asset is reclassified to trade accounts
pada saat ditagih kepada pelanggan. receivable at the point at which it is invoiced to the
customer.
Cadangan kerugian kredit untuk kontrak aset telah Allowance for credit losses for contract assets has
diukur dengan nilai yang setara dengan jangka waktu been measured at an amount equal to lifetime ECL.
KKE. KKE pada kontrak aset diestimasi berdasarkan The ECL on contract assets is estimated using a
matriks provisi dengan mengacu pada pengalaman provision matrix by reference to past default
gagal bayar debitur masa lalu dan analisis posisi experience of the debtor and an analysis of the
keuangan debitur saat ini, disesuaikan dengan faktor- debtor’s current financial position, adjusted for
faktor yang spesifik dari debitur, kondisi ekonomi factors that are specific to the debtors, general
umum industri di mana debitur beroperasi. economic conditions of the industry in which the
debtors operate.
Cadangan kerugian kredit aset kontrak tidak dibentuk Allowance for credit losses of contract assets was
karena manajemen berpendapat bahwa aset kontrak not provided since management believes that the
dianggap memiliki kerugian kredit yang tidak material. contract assets are subject to immaterial credit loss.
Tidak ada perubahan dalam teknik estimasi atau There has been no change in the estimation
asumsi signifikan yang dibuat selama periode techniques or significant assumptions made during
pelaporan berjalan. the current reporting period.
10. PAJAK DIBAYAR DIMUKA DAN KLAIM 10. PREPAID TAXES AND CLAIMS FOR TAX
PENGEMBALIAN PAJAK REFUND
a. Pajak dibayar dimuka a. Prepaid tax
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Pajak dibayar dimuka - Lancar Prepaid taxes - Current
Pajak penghasilan pasal 21 Income tax article 21
Perusahaan 996 - The Company
Entitas anak 73 - Subsidiaries
Pajak pertambahan nilai Value added tax
Perusahaan 35.997 11.650 The Company
Entitas anak 8.161 5.709 Subsidiaries
Jumlah 45.227 17.359 Total
Pajak dibayar dimuka - Tidak lancar Prepaid taxes - Non-current
Pajak penghasilan badan Corporate income tax
Perusahaan (Catatan 36) The Company (Note 36)
2025 6.753 - 2025
2024 - 4.916 2024
Entitas anak Subsidiaries
2025 4.104 - 2025
2024 675 2.795 2024
Jumlah 11.532 7.711 Total
64
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pajak dibayar dimuka - Tidak lancar Prepaid taxes - Non-current
Pajak dibayar dimuka bagian tidak lancar Prepaid taxes non-current portion represent
merupakan kelebihan bayar pajak penghasilan overpayment of current year’s corporate
badan tahun berjalan yang akan diajukan income taxes which will be submitted for tax
pengembalian. refunds.
b. Klaim pengembalian pajak b. Claims for tax refund
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Klaim pengembalian pajak - Lancar Claims for tax refund - Current
Pajak penghasilan badan Corporate income tax
Perusahaan The Company
2023 - 2.268 2023
Pajak pertambahan nilai Value added tax
Entitas anak 1.667 - Subsidiary
Jumlah 1.667 2.268 Total
Klaim pengembalian pajak - Tidak lancar Claims for tax refund - Non-current
Pajak penghasilan badan Corporate income tax
Perusahaan 4.916 - The Company
Entitas anak 2.139 954 Subsidiaries
Pajak pertambahan nilai Value added tax
Perusahaan The Company
2024 16.812 - 2024
Jumlah 23.867 954 Total
Pajak penghasilan badan (”PPh Badan”) Corporate income tax (“CIT”)
Perusahaan The Company
Pada tahun 2023, Perusahaan memiliki kelebihan In 2023, the Company has an overpayment for
atas pembayaran PPh Badan sebesar CIT amounted to US$ 2,358 thousand that has
US$ 2.358 ribu yang telah dicatat sebagai pajak been recorded as prepaid tax non-current. On
dibayar dimuka tidak lancar. Pada tanggal December 11, 2024, the Company received an
11 Desember 2024, Perusahaan menerima Surat overpayment tax assessment letter (“SKPLB”)
Ketetapan Pajak Lebih Bayar (”SKPLB”) dengan No. 00003/406/23/091/24 amounted to
surat No. 00003/406/23/091/24 sebesar US$ 2,268 thousand (equivalent to
US$ 2.268 ribu (setara dengan Rp 36 miliar) yang Rp 36 billion) which recorded as claims for tax
dicatat sebagai klaim pengembalian pajak. refund. The Company have received
Perusahaan telah menerima kelebihan overpayment on January 13, 2025. The
pembayaran tersebut pada tanggal difference in that claim amounted to
13 Januari 2025. Selisih atas klaim tersebut US$ 90 thousand has been recorded in the
sebesar US$ 90 ribu telah dicatat pada laporan prior year's profit or loss.
laba rugi tahun sebelumnya.
Pada tahun 2024, Perusahaan memiliki kelebihan In 2024, the Company has an overpayment for
atas pembayaran PPh Badan sebesar CIT amounted to US$ 4,916 thousand that has
US$ 4.916 ribu yang telah dicatat sebagai pajak been recorded as prepaid tax non-current. As of
dibayar dimuka tidak lancar. Sampai dengan the date of issuance of these consolidated
tanggal penerbitan laporan keuangan financial statements, the result of the tax
konsolidasian ini, Perusahaan belum menerima overpayment has not yet been received.
keputusan atas kelebihan pembayaran pajak
tersebut.
65
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
PTKBL PTKBL
Pada tahun 2023, PTKBL memiliki kelebihan atas In 2023, PTKBL has an overpayment for CIT
pembayaran PPh Badan sebesar Rp 15 miliar amounted to Rp 15 billion (equivalent to
(setara dengan US$ 954 ribu). Pada tanggal US$ 954 thousand). On July 18, 2025, PTKBL
18 Juli 2025, Perusahaan telah menerima SKPLB received SKPLB for Rp 15 billion (equivalent to
sebesar Rp 15 miliar (setara dengan US$ 954 thousand), which recorded as claims
US$ 954 ribu) yang dicatat sebagai klaim for tax refund. PTKBL have received
pengembalian pajak. PTKBL telah menerima overpayment on August 27, 2025. The
kelebihan pembayaran tersebut pada tanggal difference in that claim amounted to
27 Agustus 2025. Selisih atas klaim tersebut Rp 363 million (equivalent to US$ 21 thousand)
sebesar Rp 363 juta (setara dengan has been recorded in the current year’s profit or
US$ 21 ribu) telah dicatat pada laporan laba rugi loss.
tahun berjalan.
Pada tanggal 18 Juli 2025, PTKBL menerima On July 18, 2025, PTKBL received an audit
surat perintah pemeriksaan dengan surat request letter with letter No. S-868/KPP.0810/
No. S-868/KPP.0810/2025 atas status lebih 2025 for an overpayment amounted to
bayar sebesar Rp 35 miliar (setara dengan Rp 35 billion (equivalent to US$ 2,139
US$ 2.139 ribu) atas kelebihan bayar PPh Badan thousand) for overpayment of CIT in 2024. As
tahun 2024. Sampai pada tanggal penerbitan of the date of issuance of these consolidated
laporan keuangan konsolidasian ini, PTKBL financial statements, PTKBL the result of the
belum menerima keputusan atas kelebihan tax overpayment has not yet been received.
pembayaran pajak tersebut.
PTCEP PTCEP
Pada tanggal 3 Desember 2025, PTCEP On December 3, 2025, PTCEP received an
menerima surat perintah pemeriksaan atas audit warrant for the overpayment of CIT of
kelebihan pembayaran PPh Badan tahun 2024 2024 with letter No. S-1436/ KPP.0501/2025
dengan surat No. S-1436/KPP.0501/2025 amounting to Rp 10.8 billion (equivalent to
sebesar Rp 10,8 miliar (setara dengan US$ 643.5 thousand). The existence of this
US$ 643,5 ribu). Adanya surat ini juga letter is also at the same time as the VAT audit
bersamaan dengan proses pemeriksaan PPN process for the January 2024 and July 2024 tax
untuk masa pajak Januari 2024 sampai Juli 2024 periods, which was made for restitution on
yang dilakukan permohonan restitusi pada August 27, 2025 amounting to Rp 13 billion
tanggal 27 Agustus 2025 sebesar Rp 13 miliar (equivalent to US$ 774.6 thousand). Until the
(setara dengan US$ 774,6 ribu). Sampai tanggal issuance date of these consolidated financial
penerbitan laporan keuangan konsolidasian statements, the examination process is still
proses pemeriksaan masih berlangsung. ongoing.
Pada tanggal 10 Februari 2026, PTCEP On February 10, 2026, PTCEP received a
menerima SKPLB dengan surat SKPLB with letter No. 00001/407/23/031/26
No. 00001/407/23/031/26 sebesar Rp 3,5 miliar amounting to Rp 3.5 billion (equivalent to
(setara dengan US$ 211,7 thousand) atas US$ 211.7 thousand) on the application for a
permohonan pengembalian pendahuluan yang di refund of the tax reported on February 24, 2025
laporkan pada tanggal 24 Februari 2025 amounting to Rp 3.5 billion (equivalent to
sebesar Rp 3,5 miliar (setara dengan US$ 211.7 thousand).
US$ 211,7 thousand).
Pada tanggal 20 Februari 2026, PTCEP On February 20, 2026, PTCEP received a tax
menerima surat ketetapan lebih bayar pajak overpayment determination letter with
dengan surat No. 00002/407/23/031/26 sebesar letter No. 00002/407/23/031/26 amounting to
Rp 12,4 miliar (setara dengan US$ 743,2 ribu) Rp 12.4 billion (equivalent to US$ 743.2
atas permohonan pengembalian pendahuluan thousand) on the application for a refund of the
yang di laporkan pada tangal 26 Februari 2025 tax reported on February 26, 2025 in the
sebesar Rp 12,7 miliar (setara dengan amount of Rp 12.7 billion (equivalent to
US$ 762,5 ribu). Selisih atas klaim tersebut US$ 762.5 thousand). The difference in the
sebesar Rp 324 juta telah dicatat pada laporan claim of Rp 324 million has been recorded in the
laba rugi tahun berjalan. current year’s profit or loss.
66
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pajak pertambahan nilai (”PPN”) Value added tax (“VAT”)
Perusahaan The Company
Pada tanggal 26 Mei 2025, Perusahaan On May 26, 2025, the Company apply
mengajukan restitusi atas masa pajak Januari for restitution for the tax period January
sampai Desember 2024 sebesar Rp 276 miliar to December 2024 amounted to Rp 276 billion
(setara dengan US$ 16.812 ribu). Sampai dengan (equivalent to US$ 16,812 thousand). As of the
tanggal penerbitan laporan keuangan date of issuance of these consolidated financial
konsolidasian ini, Perusahaan belum menerima statements, the result of the tax overpayment
keputusan atas kelebihan pembayaran pajak has not yet been received.
tersebut.
11. BEBAN DIBAYAR DIMUKA 11. PREPAID EXPENSES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Asuransi 1.757 1.357 Insurance
Letter of credit 1.546 1.342 Letter of credit
Royalti 502 434 Royalty
Sewa 471 205 Rent
Konsultan dan lisensi perangkat lunak 361 369 Consultant and software licenses
Lain-lain 1.116 514 Others
Jumlah 5.753 4.221 Total
12. ASET LAINNYA 12. OTHER ASSETS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Aset lancar lainnya Other current asset
Uang muka 12.609 8.782 Advances
Deposit 3.204 3.890 Deposits
Biaya pemenuhan kontrak 423 651 Costs to fulfill a contract
Lain-lain 176 226 Others
Jumlah 16.412 13.549 Total
Aset tidak lancar lainnya Other non-current asset
Aktivitas pengupasan lapisan tanah 18.377 3.320 Stripping activities
Biaya pinjaman jangka panjang
yang ditangguhkan 1.858 3.100 Deferred long-term loan costs
Advance for purchase of property,
Uang muka pembelian aset 850 681 plant, and equipment
Letter of credit 432 1.400 Letter of credit
Lain-lain 2.035 2.928 Others
Jumlah 23.552 11.429 Total
Aset lancar lainnya terdiri dari pembayaran uang muka Other current assets consist of advance payment to
kepada karyawan yang akan diselesaikan dalam employees that will be completed in less than
waktu kurang dari 12 bulan. Aset tidak lancar lainnya 12 months. Other non-current assets mainly consist
terutama terdiri dari biaya pemenuhan kontrak. of cost to fulfill a contract.
67
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
13. ASET TETAP 13. PROPERTY, PLANT AND EQUIPMENT
Penambahan
sehubungan
dengan akuisisi Selisih kurs
entitas anak/ penjabaran
1 Januari/ Addition related to laporan keuangan/ 31 Desember/
January 1, acquisition Penambahan/ Pengurangan/ Reklasifikasi/ Translation December 31,
2025 of subsidiaries Additions Deductions Reclassifications adjustment 2025
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisitions
Tanah 18.479 12.789 - 29 1.214 - 32.453 Land
Gedung dan perbaikan Buildings and
gedung 46.657 12.071 - 358 2.472 (4) 60.838 improvements
Alat berat, peralatan Plant, equipment and
dan kendaraan 633.885 72.904 - 69.103 418.972 (2.119) 1.054.539 vehicles
Kapal - 56.282 - - 42 (488) 55.836 Vessels
Perabotan dan
perlengkapan 10.277 2.239 - 1.833 1.145 8 11.836 Furniture and fixtures
Aset dalam penyelesaian 94.760 - 414.585 - (442.746) (64) 66.535 Construction in progress
Jumlah 804.058 156.285 414.585 71.323 (18.901) (2.667) 1.282.037 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Gedung dan perbaikan Buildings and
gedung 21.244 7.728 4.751 232 - (1) 33.490 improvements
Alat berat, peralatan Plant, equipment and
dan kendaraan 443.249 33.136 72.233 57.909 (9.583) (818) 480.308 vehicles
Kapal - 26.785 1.446 - - - 28.231 Vessels
Perabotan dan
perlengkapan 9.398 1.330 595 1.660 - - 9.663 Furniture and fixtures
Jumlah 473.891 68.979 79.025 59.801 (9.583) (819) 551.692 Total
Jumlah Tercatat Bersih 330.167 730.345 Net Carrying Amount
Selisih kurs
penjabaran
1 Januari/ laporan keuangan/ 31 Desember/
January 1, Penambahan/ Pengurangan/ Reklasifikasi/ Translation December 31,
2024 Additions Deductions Reclassifications adjustment 2024
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Biaya perolehan: At cost:
Pemilikan langsung Direct acquisitions
Tanah 15.539 - - 2.941 (1) 18.479 Land
Gedung dan perbaikan gedung 44.903 - - 1.771 (17) 46.657 Buildings and improvements
Alat berat, peralatan Plant, equipment and
dan kendaraan 564.997 - 39.750 109.788 (1.150) 633.885 vehicles
Perabotan dan perlengkapan 10.184 - - 122 (29) 10.277 Furniture and fixtures
Aset dalam penyelesaian 47.931 135.130 - (87.768) (533) 94.760 Construction in progress
Jumlah 683.554 135.130 39.750 26.854 (1.730) 804.058 Total
Akumulasi penyusutan: Accumulated depreciation:
Pemilikan langsung Direct acquisitions
Gedung dan perbaikan gedung 17.486 3.766 - - (8) 21.244 Buildings and improvements
Alat berat, peralatan Plant, equipment and
dan kendaraan 426.416 41.309 38.494 14.531 (513) 443.249 vehicles
Perabotan dan perlengkapan 8.906 468 - - 24 9.398 Furniture and fixtures
Jumlah 452.808 45.543 38.494 14.531 (497) 473.891 Total
Jumlah Tercatat Bersih 230.746 330.167 Net Carrying Amount
Pada tahun 2025, Grup mereklasifikasi alat berat, In 2025, the Group reclassified heavy equipment,
peralatan, dan kendaraan sebesar US$ 18.901 ribu machinery, and vehicles amounted to
dari aset tetap ke aset hak-guna karena perjanjian US$ 18,901 thousand from property, plant and
penggunaan aset tersebut memenuhi definisi sewa equipment to right-of-use assets, as the related
sesuai PSAK 116: Sewa. Reklasifikasi ini tidak usage agreements meet the definition of a lease in
berdampak pada laba rugi, hanya mengubah accordance with PSAK 116: Lease. This
klasifikasi aset, yang mana aset tetap berkurang, dan reclassification has no impact on profit or loss, as it
aset hak-guna bertambah sebesar nilai yang sama only changes the asset classification, whereby
(31 Desember 2024: US$ 26.854 ribu yang diakui dari property, plant and equipment decreased, and right-
akun aset hak-guna). of-use assets increased by the same amount.
(December 31, 2024: US$ 26,854 thousand which is
recognized from right-of-use assets).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pelepasan aset tetap adalah sebagai berikut: Disposal of property, plant and equipment is as
follows:
2025 2024
US$ '000 US$ '000
Nilai realisasi atas pelepasan Proceeds from disposal of property,
aset tetap - 89 plant and equipment
Nilai tercatat: Net carrying amount:
Aset tetap 11.522 1.256 Property, plant and equipment
Kerugian pelepasan aset tetap Loss on disposal of property, plant
(Catatan 35) (11.522) (1.167) and equipment (Note 35)
Beban penyusutan dialokasikan sebagai berikut: Depreciation expense was allocated to the following:
2025 2024
US$ '000 US$ '000
Pemilikan langsung: Direct acquisitions:
Beban usaha langsung (Catatan 31) 78.823 45.458 Direct costs (Note 31)
Beban administrasi (Catatan 33) 202 85 Administration expenses (Note 33)
Jumlah 79.025 45.543 Total
Aset dalam penyelesaian merupakan bangunan, alat Construction in progress mainly represents building,
berat, peralatan dan kendaraan Grup yang masih plant, equipment and vehicles of the Group which
belum selesai pada tanggal pelaporan, sebagai have not been completed at the reporting date as
berikut: follows:
31 Desember 2025/ December 31 , 2025
Persentase Akumulasi Estimasi tahun
penyelesaian/ biaya/ penyelesaian/
Percentage of Accumulated Estimated year of
completion costs completion
US$ ' 000
Alat berat dan kendaraan Heavy equipment and vehicles
Alat berat, kendaraan dan lain-lain 61% 61.682 2026 Heavy equipment, vehicles and others
Bangunan Building
Dermaga, gudang dan lain-lain 67% 4.853 2026 Jetty, warehouse and others
Jumlah 66.535 Total
31 Desember 2024/ December 31 , 2024
Persentase Akumulasi Estimasi tahun
penyelesaian/ biaya/ penyelesaian/
Percentage of Accumulated Estimated year of
completion costs completion
US$ ' 000
Alat berat dan kendaraan Heavy equipment and vehicles
Alat berat lainnya 74% 93.216 2025 Other heavy equipment
Bangunan Building
Dermaga, gudang dan lain-lain 99% 1.544 2025 Jetty, warehouse and others
Jumlah 94.760 Total
Manajemen tidak melihat adanya peristiwa yang akan Management does not foresee any events that may
menghambat penyelesaian aset dalam penyelesaian occur that would prevent completion of such
tersebut. construction in progress.
69
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Perusahaan memiliki beberapa bidang tanah di Nusa The Company owns several parcels of land located
Tenggara Barat, Balikpapan, Kabupaten Paser in West Nusa Tenggara, Balikpapan, Kabupaten
Kalimantan Timur dan Timika seluas 473.247 meter Paser East Kalimantan and Timika measuring
persegi (tidak diaudit) yang diperoleh sejak tahun 473,247 square meters (unaudited) which were
1998 sampai dengan tahun 2025 dengan hak legal obtained since 1998 until 2025 with legal rights of
berupa Hak Guna Bangunan (“HGB”) atas nama Building Use Rights (“HGB”) under the Company's
Perusahaan. Jangka waktu HGB selama 20 tahun dan name. The periods of HGB are 20 and 30 years, until
30 tahun, masing-masing sampai tahun 2027, 2028, 2027, 2028, 2029, 2030, 2037, 2038, 2043, 2044,
2029, 2030, 2037, 2038, 2043, 2044, 2048, 2051, 2048, 2051, 2052, 2053 and 2054, respectively.
2052, 2053 dan 2054. Manajemen berpendapat Management believes that there will be no difficulty
bahwa tidak terdapat kesulitan untuk memperpanjang in the extension of the land rights since they were
hak tersebut karena hak tersebut diperoleh secara sah acquired legally and supported by sufficient
dan didukung oleh bukti kepemilikan yang memadai. evidence of ownership.
Aset tetap termasuk aset yang telah habis disusutkan Property, plant and equipment include fully
tetapi masih digunakan dengan harga perolehan depreciated assets but are still in use with
sebesar US$ 53.064 ribu pada tanggal acquisition cost of US$ 53,064 thousand as of
31 Desember 2025 (31 Desember 2024: December 31, 2025 (December 31, 2024:
US$ 37.965 ribu). US$ 37,965 thousand).
Alat berat, peralatan dan kendaraan dengan Plant, equipment and vehicles with carrying amount
nilai tercatat US$ 525.271 ribu pada tanggal of US$ 525,271 thousand as of December 31, 2025
31 Desember 2025 (31 Desember 2024: (December 31, 2024: US$ 141,912 thousand) are
US$ 141.912 ribu) dijaminkan untuk pinjaman pledged as collateral for long-term loans from third
jangka panjang dari pihak ketiga (Catatan 25). parties (Note 25).
Pada tanggal 31 Desember 2025, seluruh bangunan, As of December 31, 2025, all buildings, plant,
alat berat, peralatan dan kendaraan, serta equipment and vehicles, and fixtures owned by the
perlengkapan yang dimiliki oleh Perusahaan, PTKBL Company, PTKBL, and PTCEP, were insured
dan PTCEP, telah diasuransikan kepada sebuah through a consortium led by PT Lippo General
konsorsium yang dipimpin oleh PT Lippo General Insurance Tbk against all risks for
Insurance Tbk terhadap semua risiko dengan jumlah US$ 997,339 thousand (December 31, 2024:
pertanggungan sebesar US$ 997.339 ribu US$ 589,207 thousand).
(31 Desember 2024: US$ 589.207 ribu).
Pada tanggal 31 Desember 2025, seluruh kendaraan As of December 31, 2025, all vehicles and vessels
dan kapal yang dimiliki oleh Grup Hafar, telah owned by Hafar Group, were insured through
diasuransikan kepada beberapa perusahaan asuransi several insurer companies against all risks for
terhadap semua risiko dengan jumlah pertanggungan US$ 526 million (December 31, 2024: Nil).
sebesar US$ 526 juta (31 Desember 2024: Nihil).
Pada tanggal 31 Desember 2025, seluruh bangunan, As of December 31, 2025, all buildings, plant,
alat berat, peralatan dan kendaraan, serta equipment and vehicles, and fixtures, other than
perlengkapan, selain alat berat, peralatan dan plant, equipment and vehicles, and fixtures
kendaraan, serta perlengkapan yang dimiliki oleh Grup owned by HBS Group, were insured through a
HBS, telah diasuransikan kepada sebuah konsorsium consortium led by Aon Risk Services (PNG) Ltd.
yang dipimpin oleh Aon Risk Services (PNG) Ltd. against all risks K 32 million (equivalent to
terhadap semua risiko dengan jumlah pertanggungan US$ 7.7 million) (December 31, 2024: Nil).
sebesar K 32 juta (setara dengan US$ 7,7 juta)
(31 Desember 2024: Nihil).
Pada tanggal 31 Desember 2025, seluruh alat berat, As of December 31, 2025, all plant, equipment, and
peralatan, dan kendaraan yang dimiliki oleh SBPL, vehicles owned by SBPL, were insured through a
telah diasuransikan kepada sebuah konsorsium yang consortium led by Etiqa Insurance Pte., Ltd. against
dipimpin oleh Etiqa Insurance Pte., Ltd. terhadap all risks for SG$ 10 thousand (equivalent to
semua risiko dengan jumlah pertanggungan sebesar US$ 7.8 thousand) (December 31, 2024: Nil).
SG$ 10 ribu (setara dengan US$ 7,8 ribu)
(31 Desember 2024: Nihil).
Manajemen berpendapat bahwa nilai pertanggungan Management believes that the insurance coverage
tersebut cukup untuk menutupi kemungkinan kerugian is adequate to cover possible losses on the assets
atas aset yang diasuransikan. insured.
70
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
14. ASET HAK-GUNA 14. RIGHT-OF-USE ASSETS
Grup menyewa beberapa aset termasuk gedung atau The Group leases several assets including building
gudang, alat berat, peralatan dan kendaraan dan or warehouses, plant, equipment and vehicles and
tanah. Rata-rata masa sewa adalah 2 - 15 tahun. land. The average lease term is 2 - 15 years.
Grup memiliki opsi untuk membeli peralatan berat The Group has options to purchase certain heavy
tertentu sejumlah nominal pada akhir masa sewa. equipment for a nominal amount at the end of the
Kewajiban Grup dijamin dengan hak milik penyewa lease term. The Group’s obligations are secured by
atas aset yang disewa untuk sewa tersebut. the lessors’ title to the leased assets for such leases.
Penambahan
sehubungan
dengan akuisisi Selisih kurs
entitas anak/ penjabaran
1 Januari/ Addition related laporan keuangan/ 31 Desember/
January 1, to acquisition Penambahan/ Pengurangan/ Reklasifikasi/ Translation December 31,
2025 of subsidiaries Additions Deductions Reclassifications adjustment 2025
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Biaya perolehan: At cost:
Tanah 3.450 254 - 949 - - 2.755 Land
Gedung atau/gudang 24 - - - - - 24 Building or/warehouse
Alat berat, peralatan Plant, equipment and
dan kendaraan 33.457 3.868 6.378 3.015 29.476 134 70.298 vehicles
Aset dalam
penyelesaian 8 - 18.760 - (10.575) 52 8.245 Construction in progress
Jumlah 36.939 4.122 25.138 3.964 18.901 186 81.322 Total
Akumulasi penyusutan: Accumulated depreciation:
Tanah 1.974 227 130 - - - 2.331 Land
Gedung atau/gudang 39 - - - - - 39 Building or/warehouse
Alat berat, peralatan Plant, equipment and
dan kendaraan 16.299 2.691 11.397 2.380 9.583 (63) 37.527 vehicles
Jumlah 18.312 2.918 11.527 2.380 9.583 (63) 39.897 Total
Jumlah tercatat bersih 18.627 41.425 Net carrying amount
Selisih kurs
penjabaran
1 Januari/ laporan keuangan/ 31 Desember/
January 1, Penambahan/ Pengurangan/ Reklasifikasi/ Translation December 31,
2024 Additions Deductions Reclassifications adjustment 2024
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Biaya perolehan: At cost:
Tanah 3.450 - - - - 3.450 Land
Gedung atau/gudang 75 - 51 - - 24 Building or/warehouse
Alat berat, peralatan Plant, equipment and
dan kendaraan 62.864 4.277 6.964 (26.041) (679) 33.457 vehicles
Aset dalam penyelesaian 811 10 - (813) - 8 Construction in progress
Jumlah 67.200 4.287 7.015 (26.854) (679) 36.939 Total
Akumulasi penyusutan: Accumulated depreciation:
Tanah 1.783 214 23 - - 1.974 Land
Gedung atau/gudang 39 - - - - 39 Building or/warehouse
Alat berat, peralatan Plant, equipment and
dan kendaraan 27.826 9.077 5.685 (14.531) (388) 16.299 vehicles
Jumlah 29.648 9.291 5.708 (14.531) (388) 18.312 Total
Jumlah tercatat bersih 37.552 18.627 Net carrying amount
Pada tanggal 31 Desember 2025 dan 2024, Grup On December 31, 2025 and 2024, the Group
melakukan perjanjian jual dan sewa balik atas alat entered into sale and leaseback agreements for its
berat dengan Perusahaan pembiayaan selama heavy equipment with financing Company for a
4 sampai 5 tahun (Catatan 24). Setelah mengevaluasi period of 4 to 5 years (Note 24). After an evaluation
syarat dan substansi dari perjanjian jual dan sewa of the terms and substance of the sale and
balik selama periode berjalan, manajemen Grup leaseback arrangement during the period, the
menetapkan bahwa secara substansial semua risiko Group’s management has determined that all the
dan manfaat dari kepemilikan alat berat tersebut risks and rewards incidental to ownership of the
berada pada penyewa dan mengklasifikasikan plant still rest with the lessee and classified the
transaksi ini sebagai liabilitas sewa. transactions as lease liabilities.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 31 Desember 2025, sewa aset tetap On December 31, 2025, certain leases for plant and
tertentu telah berakhir. Kontrak yang telah berakhir equipment were expired. The expired contracts were
digantikan dengan sewa baru untuk aset pendasar replaced by new leases for identical underlying
yang identik. Hal ini mengakibatkan penambahan assets. This resulted in additions to right-of-use
pada aset hak-guna sebesar US$ 25.138 ribu asset amounted to US$ 25,138 thousand
(31 Desember 2024: US$ 4.287 ribu). (December 31, 2024: US$ 4,287 thousand).
Pada tanggal 31 Desember 2025 and 2024, terdapat On December 31, 2025 and 2024, there are leases
sewa aset tetap yang telah sepenuhnya dilunasi dan for equipment that has been fully repaid and
menjadi milik Grup, sehingga aset tetap tersebut therefore owned by the Group, hence, the
direklasifikasikan menjadi aset tetap kepemilikan equipment is reclassified as property direct
langsung. ownership.
Jumlah yang diakui ke laba rugi yang timbul dari sewa Amounts recognized in profit or loss arising from
adalah sebagai berikut: leases are as follows:
2025 2024
US$ '000 US$ '000
Depreciation expense on right-of-use
Beban sewa penyusutan aset hak-guna 11.527 9.291 assets
Beban bunga atas liabilitas sewa Interest expense on lease liabilities
(Catatan 34) 2.244 2.257 (Note 34)
Beban yang berkaitan dengan sewa
jangka pendek 63.880 19.339 Expense relating to short-term leases
Beban yang berkaitan dengan sewa Expense relating to leases of low-value
aset bernilai rendah 141 183 assets
Beban yang berkaitan dengan pembayaran Expense relating to variabe lease
sewa variabel tidak termasuk dalam payments not included in the
pengukuran liabilitas sewa 2.003 868 measurement of the lease liability
Beban penyusutan dialokasikan sebagai berikut: Depreciation expense was allocated to the following:
2025 2024
US$ '000 US$ '000
Beban usaha langsung (Catatan 31) 11.513 9.215 Direct costs (Note 31)
Beban administrasi (Catatan 33) 14 76 Administration expenses (Note 33)
Jumlah 11.527 9.291 Total
15. GOODWILL 15. GOODWILL
Pada tanggal 31 Desember 2025 dan 2024, goodwill As of December 31, 2025 and 2024, goodwill arising
yang timbul dari akuisisi entitas anak adalah sebagai from the acquisitions of subsidiaries is as follows:
berikut:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
PTKMS 18.987 18.987 PTKMS
SBPL (Catatan 39) 1.627 - SBPL (Note 39)
PTPII 781 781 PTPII
Jumlah 21.395 19.768 Total
Nilai goodwill yang material oleh Grup terutama The Group’s material balance of goodwill mainly
berasal dari PTKMS. resulted from PTKMS.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
PTKMS PTKMS
Goodwill telah dialokasikan untuk tujuan pengujian Goodwill has been allocated for impairment testing
penurunan nilai ke unit penghasil kas berupa purposes to the cash-generating unit of coal mining.
pertambangan batubara.
Pengujian penurunan nilai atas goodwill dilakukan Goodwill is tested for impairment annually and when
secara tahunan dan ketika terdapat suatu indikasi circumstances indicate that the carrying value may
bahwa nilai tercatatnya mengalami penurunan nilai. be impaired.
Jumlah terpulihkan dari unit penghasil kas ditentukan The recoverable amount of this cash-generating unit
berdasarkan perhitungan nilai pakai (“VIU”) yang is determined based on a value-in-use (“VIU”)
menggunakan proyeksi arus kas berdasarkan calculation which uses cash flow projections based
anggaran keuangan untuk jangka waktu sampai on financial budgets over the mining permit rights,
dengan masa izin pertambangan, dan tingkat diskonto and a discount rate of 10.64% per annum for the
sebesar 10,64% per tahun untuk tahun yang berakhir year ended December 31, 2025 (2024: 11.75% per
31 Desember 2025 (2024: 11,75% per tahun). annum).
Tidak ada kelebihan (“headroom”) jika tingkat diskonto There will be no headroom if discount rate is set at
ditetapkan sebesar 22,29%. 22.29%.
Setelah penilaian penurunan nilai selesai, manajemen Upon completion of the impairment assessment,
telah menyimpulkan bahwa terdapat ruang yang management has concluded that there is
cukup sehingga tidak terdapat kerugian penurunan adequate headroom resulting in no impairment
nilai yang diakui pada tahun-tahun yang berakhir pada losses to be recognized for the years ended on
tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
16. KEPEMILIKAN DALAM OPERASI BERSAMA 16. INTEREST IN JOINT OPERATION
Operasi Bersama Fluor-Petrosea Fluor-Petrosea Joint Operation
Pada tanggal 11 Maret 2020, Perusahaan melakukan On March 11, 2020, the Company entered into an
kerja sama operasi dengan PT Fluor Daniel Indonesia unicorporated joint operation agreement with
(FLUOR) yang dikenal dengan nama Fluor-Petrosea PT Fluor Daniel Indonesia (FLUOR) known as the
Joint Organization (FPJO) dimana dilaksanakan Fluor-Petrosea Joint Organization (FPJO) in which
pengendalian bersama. joint control is exercised.
Bagian Perusahaan dalam kerja sama ini secara The Company’s portion in FPJO altogether is 40%
keseluruhan adalah 40% sehubungan dengan Mill related to Mill Optimization for Underground Ores
Optimization for Underground Ores Project untuk Project for PT Freeport Indonesia (PTFI). The Group
PT Freeport Indonesia (PTFI). Grup berhak atas is entitled to a proportionate share of the
proporsional bagian dari penghasilan konstruksi dan engineering and construction income received and
rekayasa yang diterima dan menanggung bagian bears a proportionate share of joint operation’s
proporsional dari biaya operasi bersama. expenses.
Ringkasan keuangan di bawah ini merupakan jumlah The summarized financial information below
yang ditunjukkan dalam laporan keuangan operasi represents amounts shown in the joint operation’s
bersama sesuai dengan Standar Akuntansi Keuangan financial statements in accordance with Indonesian
Indonesia: Financial Accounting Standards:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Jumlah aset 42.050 47.046 Total assets
Jumlah liabilitas 39.837 48.071 Total liabilities
2025 2024
US$ '000 US$ '000
Jumlah pendapatan 28.846 59.273 Total revenues
Jumlah beban 27.325 58.187 Total expenses
73
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
17. ASET TAK-BERWUJUD 17. INTANGIBLE ASSETS
Penambahan
sehubungan Selisih kurs
dengan akuisisi penjabaran
entitas anak/ laporan
1 Januari/ Addition related keuangan/ 31 Desember/
January 1, to acquisition Penambahan/ Pengurangan/ Reklasifikasi/ Translation December 31,
2025 of subsidiaries Additions Deductions Reclassifications adjustment 2025
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Biaya perolehan: At cost:
Perangkat lunak komputer 43.640 54 - 2.847 3.720 (5) 44.562 Computer software
Aset tak-berwujud berasal Intangible assets from
dari akuisisi entitas anak 89.086 47.485 - - - 1.949 138.520 the acquisition of subsidiaries
Aset tak-berwujud dalam Intangible assets under
pengembangan 440 - 4.086 - (3.720) - 806 development
Jumlah 133.166 47.539 4.086 2.847 - 1.944 183.888 Total
Akumulasi amortisasi: Accumulated amortization:
Perangkat lunak komputer 25.920 54 6.815 47 - (3) 32.739 Computer software
Aset tak-berwujud berasal Intangible assets from
dari akuisisi entitas anak 9.109 - 7.790 - - - 16.899 the acquisition of subsidiaries
Jumlah 35.029 54 14.605 47 - (3) 49.638 Total
Jumlah tercatat bersih 98.137 134.250 Net carrying amount
Selisih kurs
penjabaran laporan
1 Januari/ keuangan/ 31 Desember/
January 1, Penambahan/ Pengurangan/ Reklasifikasi/ Translation December 31,
2024 Additions Deductions Reclassifications adjustment 2024
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Biaya perolehan: At cost:
Perangkat lunak komputer 43.648 - - (2) (6) 43.640 Computer software
Aset tak-berwujud berasal Intangible assets from
dari akuisisi entitas anak the acquisition of subsidiaries
(Catatan 39) 89.086 - - - - 89.086 (Note 39)
Aset tak-berwujud dalam Intangible assets under
pengembangan 805 1.418 - (1.783) - 440 development
Jumlah 133.539 1.418 - (1.785) (6) 133.166 Total
Akumulasi amortisasi: Accumulated amortization:
Perangkat lunak komputer 19.365 6.794 - (238) (1) 25.920 Computer software
Aset tak-berwujud berasal Intangible assets from
dari akuisisi entitas anak 3.185 5.924 - - - 9.109 the acquisition of subsidiaries
Jumlah 22.550 12.718 - (238) (1) 35.029 Total
Jumlah tercatat bersih 110.989 98.137 Net carrying amount
Reklasifikasi pada tahun 2024 termasuk Reclassification in 2024 includes reclassification of
aset-tak-berwujud yang merupakan bagian dari beban intangible assets that are part of prepaid expenses
dibayar dimuka dan aset tidak lancar lainnya. and other non-current asset.
Beban amortisasi dialokasikan sebagai berikut: Amortization expense was allocated to the following:
2025 2024
US$ '000 US$ '000
Pemilikan langsung: Direct acquisitions:
Beban usaha langsung (Catatan 31) 13.042 9.958 Direct costs (Note 31)
Beban administrasi (Catatan 33) 1.563 2.760 Administration expenses (Note 33)
Jumlah 14.605 12.718 Total
74
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
18. INVESTASI PADA ASOSIASI 18. INVESTMENTS IN ASSOCIATES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Biaya perolehan investasi pada
entitas asosiasi 13.218 2.545 Cost of investment in associates
Bagian laba (rugi) bersih setelah akuisisi, Share of post-acquisition profit (loss),
setelah dikurangi penerimaan dividen 44 (557) net of dividends received
13.262 1.988
Rincian entitas asosiasi Grup yang material adalah Details of the Group's material associates are as
sebagai berikut: follows:
Persentase kepemilikan/ Nilai tercatat/
Nama entitas Percentage of ownership Carrying value
asosiasi/ Tempat 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Name of Aktivitas utama/ kedudukan/ December 31, December 31, December 31, December 31,
associates Principal activity Domicile 2025 2024 2025 2024
% % US$ '000 US$ '000
PT Chandra Tirta Karian Jasa keuangan, bukan asuransi dan dana Indonesia 35,00% 35,00% 4.706 325
(CTK) pensiun, perusahaan holding/ Financial
services, not insurance and pension fund,
holding company
PT Portus Bara Jaya Pengangkutan dan pergudangan/ Indonesia 50,00% - 4.847 -
(PBJ) Transportation and warehouse
PT Maha Raja Mineral Perdagangan/ Trading Indonesia 40,00% - 3.566 -
(MRM)
CTK CTK
CTK adalah perusahaan yang bergerak di bidang jasa CTK is a company engaged in financial services,
keuangan, bukan asuransi dan dana pensiun, serta excluding insurance and pension funds, as well as
perusahaan holding. holding companies.
Ringkasan informasi keuangan masing-masing entitas Summarized financial information in respect of each
asosiasi diungkapkan di bawah ini. Ringkasan of the Group’s associates is set out below. The
informasi keuangan di bawah ini merupakan jumlah summarized financial information below represents
yang disajikan dalam laporan keuangan entitas amounts shown in the associates’ financial
asosiasi yang disusun sesuai dengan PSAK. statements prepared in accordance with PSAKs.
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Jumlah aset 13.515 929 Total assets
Jumlah liabilitas 70 - Total liabilities
Jumlah ekuitas 13.445 929 Total equity
2025 2024
US$ '000 US$ '000
Jumlah laba komprehensif 423 - Total comprehensive income
75
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Rekonsiliasi dari ringkasan informasi keuangan di atas Reconciliation from the summarized financial
dengan jumlah tercatat dari bagian entitas asosiasi information above with the carrying amount of the
yang diakui dalam laporan keuangan konsolidasian: interest in the associate recognized in the
consolidated financial statements:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Aset bersih entitas asosiasi 13.445 929 Net assets of the associate
Proporsi kepemilikan Grup 35% 35% Proportion of the Group's ownership interest
Nilai tercatat bagian Grup 4.706 325 Carrying amount of the Group's interest
Mutasi investasi pada CTK sebagai berikut: Change in investment in CTK are as follows:
2025 2024
US$ '000 US$ '000
Saldo awal 325 325 Beginning balance
Penambahan investasi 4.505 - Additional investment
Bagian rugi entitas asosiasi (148) - Share in loss of associate
Penyesuaian lainnya 24 - Other adjustment
Saldo akhir 4.706 325 Ending balance
PBJ PBJ
PBJ adalah perusahaan yang bergerak di bidang PBJ is a company engaged in transportation and
pengangkutan dan pergudangan. warehouse.
Ringkasan informasi keuangan masing-masing entitas Summarized financial information in respect of each
asosiasi diungkapkan di bawah ini. Ringkasan of the Group’s associates is set out below. The
informasi keuangan di bawah ini merupakan jumlah summarized financial information below represents
yang disajikan dalam laporan keuangan entitas amounts shown in the associates’ financial
asosiasi yang disusun sesuai dengan PSAK. statements prepared in accordance with PSAKs.
31 Desember/
December 31,
2025
US$ '000
Jumlah aset 9.694 Total assets
Jumlah liabilitas - Total liabilities
Jumlah ekuitas 9.694 Total equity
2025
US$ '000
Jumlah laba komprehensif - Total comprehensive income
Rekonsiliasi dari ringkasan informasi keuangan di atas Reconciliation from the summarized financial
dengan jumlah tercatat dari bagian entitas asosiasi information above with the carrying amount of the
yang diakui dalam laporan keuangan konsolidasian: interest in the associate recognized in the
consolidated financial statements:
31 Desember/
December 31,
2025
US$ '000
Aset bersih entitas asosiasi 9.694 Net assets of the associate
Proporsi kepemilikan Grup 50% Proportion of the Group's ownership interest
Nilai tercatat bagian Grup 4.847 Carrying amount of the Group's interest
76
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Mutasi investasi pada PBJ sebagai berikut: Change in investment in PBJ are as follows:
2025
US$ '000
Penambahan investasi 4.847 Additional investment
Saldo akhir 4.847 Ending balance
MRM MRM
MRM adalah perusahaan yang bergerak di bidang MRM is a company engaged in wholesale and retail
perdagangan besar dan eceran, pengangkutan serta trade; transportation, professional, scientific, and
aktivitas profesional, ilmiah, dan teknis. technical activities.
Ringkasan informasi keuangan masing-masing entitas Summarized financial information in respect of each
asosiasi diungkapkan di bawah ini. Ringkasan of the Group’s associates is set out below. The
informasi keuangan di bawah ini merupakan jumlah summarized financial information below represents
yang disajikan dalam laporan keuangan entitas amounts shown in the associates’ financial
asosiasi yang disusun sesuai dengan PSAK. statements prepared in accordance with PSAKs.
31 Desember/
December 31,
2025
US$ '000
Jumlah aset 34.935 Total assets
Jumlah liabilitas 26.020 Total liabilities
Jumlah ekuitas 8.915 Total equity
2025
US$ '000
Jumlah laba komprehensif 2.361 Total comprehensive income
Rekonsiliasi dari ringkasan informasi keuangan di atas Reconciliation from the summarized financial
dengan jumlah tercatat dari bagian entitas asosiasi information above with the carrying amount of the
yang diakui dalam laporan keuangan konsolidasian: interest in the associate recognized in the
consolidated financial statements:
31 Desember/
December 31,
2025
US$ '000
Aset bersih entitas asosiasi 8.915 Net assets of the associate
Proporsi kepemilikan Grup 40% Proportion of the Group's ownership interest
Nilai tercatat bagian Grup 3.566 Carrying amount of the Group's interest
Mutasi investasi pada MRM sebagai berikut: Change in investment in MRM are as follows:
2025
US$ '000
Penambahan investasi 3.374 Additional investment
Bagian laba rugi entitas asosiasi 192 Share in profit of associate
Saldo akhir 3.566 Ending balance
77
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
19. UTANG BANK JANGKA PENDEK 19. SHORT-TERM BANK LOANS
Fasilitas Tingkat bunga
maksimum/ Tanggal per tahun/ 31 Desember/ 31 Desember/
Maximum Tanggal perjanjian/ jatuh tempo/ Interest rate December 31, December 31,
Kreditur/ Creditor facility Agreement date Maturity date per annum 2025 2024
US$ '000 US$ '000 US$ '000
PT Bank Cental Asia Tbk 70.000 11 Juni 2024/ 10 Maret 2026/ Coumpounded IndONIA 3M 33.572 34.121
June 11, 2024 March 10, 2026 + 2,80% p.a.
Jumlah/ Total 33.572 34.121
Rekonsiliasi arus kas aktivitas pendanaan yang timbul Reconciliation of cashflows from financing activities
dari utang bank jangka pendek adalah: arising from short-term bank loans are as follows:
1 Januari/ 31 Desember/
January 1, Arus kas masuk/ Arus kas keluar/ Perubahan nonkas/ December 31,
2025 Cash inflow Cash outflow Non-cash changes 2025
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Utang bank 34.121 106.238 (106.797) 10 33.572 Bank loans
1 Januari/ 31 Desember/
January 1, Arus kas masuk/ Arus kas keluar/ Perubahan nonkas/ December 31,
2024 Cash inflow Cash outflow Non-cash changes 2024
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Utang bank 37.127 59.000 (62.000) (6) 34.121 Bank loans
Perusahaan The Company
PT Bank Central Asia Tbk (BCA) PT Bank Central Asia Tbk (BCA)
Pada tanggal 29 Mei 2024, Grup dan BCA On May 29, 2024, the Group and BCA signed an
menandatangani perjanjian untuk memberikan agreement related to time loan revolving facility
fasilitas time loan revolving sebesar US$ 70 juta, amounted to US$ 70 million, with a tenure of
dengan jatuh tempo 2 tahun dan tingkat suku bunga 2 years and an interest rate of three-months
term Secured Overnight Financing Rate (“SOFR”) tiga Secured Overnight Financing Rate (“SOFR”) term
bulan ditambah margin sebesar 2% per tahun untuk plus margin of 2% per annum for USD and three-
USD dan Jakarta Interbank Offered Rate (”JIBOR”) months Jakarta Interbank Offered Rate (“JIBOR”)
tiga bulan ditambah margin sebesar 1,75% per tahun plus margin of 1.75% per annum for IDR. The
untuk IDR. Tujuan penggunaan fasilitas ini untuk purpose of this facility is to finance the Group’s
membiayai modal kerja Grup. Fasilitas ini hanya dapat working capital. This facility can only be used by the
digunakan oleh Perusahaan, PTKBL dan PTCEP. Company, PTKBL and PTCEP.
Pada tanggal 27 Agustus 2025, fasilitas ini On August 27, 2025, this facility was extended until
diperpanjang sampai dengan 29 Mei 2027. May 29, 2027.
Pada tanggal 22 September 2025, BCA melakukan On September 22, 2025, BCA adjusted the IDR
penyesuaian suku bunga IDR menjadi 7,75% per interest rate to 7.75% per annum effective on
tahun yang efektif pada tanggal 23 September 2025. September 23, 2025.
Pada tanggal 22 Oktober 2025, BCA melakukan On October 22, 2025, BCA adjusted the IDR interest
penyesuaian suku bunga IDR menjadi Compounded rate to 90-days Compounded IndONIA plus margin
IndONIA 90 hari ditambah margin sebesar 2,80% per of 2.80% per annum effective on October 23, 2025.
tahun yang efektif pada tanggal 23 Oktober 2025.
Selama periode Januari sampai dengan Desember During the period from January to December 2025,
2025, Perusahaan telah menggunakan fasilitas ini the Company has utilized this facility several times,
beberapa kali, dengan penggunaan terakhir pada with the most recent usage on December 10, 2025
tanggal 10 Desember 2025 sebesar Rp 250.320 juta amounted to Rp 250,320 million (equivalent to
(setara dengan US$ 14.916 ribu) yang jatuh tempo US$ 14,916 thousand) maturing on March 10, 2026.
pada tanggal 10 Maret 2026.
78
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 31 Desember 2025 dan 2024, pinjaman On December 31, 2025 and 2024, borrowings from
dari fasilitas ini dijamin dengan piutang usaha masing- this facility are collateralized by trade accounts
masing senilai US$ 33.440 ribu dan US$ 34.000 ribu receivable amounted to US$ 33,440 thousand and
(Catatan 7a). US$ 34,000 thousand, respectively (Note 7a).
Beban bunga atas utang bank jangka pendek untuk The interest expenses incurred from short-term
tahun yang berakhir 31 Desember 2025 sebesar bank loans for the year ended December 31, 2025
US$ 1.385 ribu (2024: US$ 2.960 ribu) (Catatan 34). amounted to US$ 1,385 thousand (2024:
US$ 2,960 thousand) (Note 34).
20. UTANG USAHA 20. TRADE ACCOUNTS PAYABLE
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
a. Berdasarkan pemasok a. By creditor
Pihak berelasi (Catatan 40) Related parties (Note 40)
PT Triguna Internusa Pratama 4.505 1.205 PT Triguna Internusa Pratama
PT Meranti Sembada 963 - PT Meranti Sembada
PT Prima Mineral Investindo 614 459 PT Prima Mineral Investindo
PT Tamtama Perkasa 478 - PT Tamtama Perkasa
PT Griya Idola 14 - PT Griya Idola
Jumlah 6.574 1.664 Total
Pihak ketiga Third parties
Pemasok dalam negeri 266.818 115.667 Local suppliers
Pemasok luar negeri 10.249 2.519 Foreign suppliers
Jumlah 277.067 118.186 Total
Jumlah 283.641 119.850 Total
b. Berdasarkan umur b. By age category
Belum jatuh tempo 161.527 96.115 Not yet due
Sudah jatuh tempo Past due
Dibawah 30 hari 39.287 3.727 Under 30 days
31 - 60 hari 38.029 6.282 31 - 60 days
61 - 90 hari 28.869 4.129 61 - 90 days
91 - 120 hari 7.058 3.295 91 - 120 days
> 120 hari 8.871 6.302 > 120 days
Jumlah 283.641 119.850 Total
c. Berdasarkan mata uang c. By currency
Mata uang fungsional Functional currency
Dolar Amerika Serikat 23.903 15.656 U.S. Dollar
Mata uang lain Other currencies
Rupiah 250.145 103.119 Rupiah
Kina Papua Nugini 8.636 - Papua New Guinean Kina
Dolar Australia 919 1.029 Australian Dollar
Euro 12 45 Euro
Dolar Singapura 26 1 Singapore Dollar
- -
Jumlah 283.641 119.850 Total
79
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
21. UTANG PAJAK 21. TAXES PAYABLE
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Pajak kini Current tax
Entitas anak 2.377 39 Subsidiaries
Pajak penghasilan Income tax
Pasal 4(2) 676 416 Article 4(2)
Pasal 15 200 40 Article 15
Pasal 21 1.396 510 Article 21
Pasal 23 1.438 892 Article 23
Pasal 25 5 43 Article 25
Pasal 26 96 11 Article 26
Pajak Pertambahan Nilai - bersih Value Added Tax - net
Entitas anak 1.405 399 Subsidiaries
Jumlah 7.593 2.350 Total
Pada tanggal 10 Oktober 2024, Perusahaan On October 10, 2024, the Company received the
menerima Surat Ketetapan Pajak Kurang Bayar Underpayment Tax Assessment Letter (“SKPKB”)
(”SKPKB”) atas PPh Badan tahun 2019 sebesar on CIT for 2019 amounted to US$ 264 thousand.
US$ 264 ribu. Kurang bayar Perusahaan telah dicatat The Company’s underpayment has been recorded
pada laporan laba rugi tahun lalu sebesar in prior year’s profit or loss amounted to
US$ 184 ribu (Catatan 36) dan sanksi administrasi US$ 184 thousand (Note 36) and the administrative
sebesar US$ 80 ribu telah dicatat pada keuntungan penalty amounted to US$ 80 thousand has been
dan kerugian lain-lain. Perusahaan telah melakukan recorded as other gains and losses. The Company
pembayaran atas kurang bayar tersebut pada tanggal already paid that underpayment on
30 November 2024. November 30, 2024.
Pada tanggal 11 Desember 2024, Perusahaan On December 11, 2024, the Company received the
menerima SKPKB atas Pajak Penghasilan (“PPh”) Underpayment Tax Assessment Letter (“SKPKB”)
dan PPN sebesar Rp 351 juta (setara dengan on Income Tax (“PPh”) and VAT amounted to
US$ 22 ribu) yang telah dilunasi pada Rp 351 million (equivalent to US$ 22 thousand)
Desember 2024. Rincian SKPKB sebagai berikut: which already paid on December 2024. Details of
SKPKB are as follows:
Nomor SKPLB/ Jenis Pajak/ Jumlah (dalam Rp)/
Tanggal/ Date Masa Pajak/ Period
SKPLB Number Taxes Type Total (in Rp)
00007/201/23/091/24 11 Desember 2024/ December 11, 2024 PPh 21/ Article 21 Desember 2023/ December 2023 34.924.484
00012/203/23/091/24 11 Desember 2024/ December 11, 2024 PPh 23/ Article 23 Desember 2023/ December 2023 217.724.322
00008/240/23/091/24 11 Desember 2024/ December 11, 2024 PPh 4(2)/ Article 4(2) April 2023/ April 2023 32.054.000
00009/240/23/091/24 11 Desember 2024/ December 11, 2024 PPh 4(2)/ Article 4(2) Juni 2023/ June 2023 11.569.250
00010/240/23/091/24 11 Desember 2024/ December 11, 2024 PPh 4(2)/ Article 4(2) Oktober 2023/ October 2023 11.142.800
00011/240/23/091/24 11 Desember 2024/ December 11, 2024 PPh 4(2)/ Article 4(2) November 2023/ November 2023 402.318
00012/240/23/091/24 11 Desember 2024/ December 11, 2024 PPh 4(2)/ Article 4(2) Desember 2023/ December 2023 7.951.323
00053/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT Januari 2023/ January 2023 503.421
00054/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT Februari 2023/ February 2023 6.989.022
00055/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT Maret 2023/ March 2023 5.875.644
00056/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT April 2023/ April 2023 240.098
00057/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT Mei 2023/ May 2023 591.476
00058/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT Juni 2023/ June 2023 515.846
00059/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT Juli 2023/ July 2023 827.731
00060/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT Agustus 2023/ August 2023 452.580
00061/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT September 2023/ September 2023 115.500
00062/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT Oktober 2023/ October 2023 204.050
00063/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT November 2023/ November 2023 19.416.912
00064/207/23/091/24 11 Desember 2024/ December 11, 2024 PPN/ VAT Desember 2023/ December 2023 162.794
Jumlah/ Total 350.958.259
80
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
22. BEBAN MASIH HARUS DIBAYAR 22. ACCRUED EXPENSES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Gaji dan bonus 9.466 16.241 Salaries and bonuses
Jasa keamanan 2.669 2.764 Security services
Cuti tahunan 2.182 1.115 Annual leave
Tanggung jawab sosial perusahaan 1.281 1.355 Corporate social responsibility
Bagian lancar cuti berimbalan jangka Current-maturities of long service
panjang (Catatan 38) 781 547 leave (Note 38)
Lain-lain 171 544 Others
Jumlah 16.550 22.566 Total
23. LIABILITAS KONTRAK 23. CONTRACT LIABILITIES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Pihak berelasi (Catatan 40) Related Parties (Note 40)
PT Daya Bumindo Karunia 3.894 - PT Daya Bumindo Karunia
PT Barito Pacific Lumber 1.196 - PT Barito Pacific Lumber
Pihak ketiga 16.166 20.869 Third parties
Jumlah 21.256 20.869 Total
Liabilitas kontrak adalah saldo terutang yang berkaitan Contract liabilities are balance due to customers
dengan kontrak konstruksi dan jasa kontraktor relating to construction contracts and mining under
pertambangan kepada pelanggan selama kontrak. Hal contracts. These arise if a particular milestone
ini muncul jika tonggak pembayaran tertentu melebihi payment exceeds the revenue recognized to date
pendapatan yang diakui hingga saat ini berdasarkan under the cost-to-cost method.
metode biaya-ke-biaya.
Jumlah pendapatan yang diakui terkait kontrak The total revenue recognized relates to contract with
dengan pelanggan dengan liabilitas kontrak bawaan customers with brought forward contract liabilities
sebesar US$ 43.183 ribu (2024: US$ 29.408 ribu). amounted to US$ 43,183 thousand (2024:
Tidak ada pendapatan yang diakui pada periode US$ 29,408 thousand). There was no revenue
berjalan yang terkait dengan kewajiban pelaksanaan recognized in the current year that related to
yang telah dipenuhi di tahun lalu. performance obligations that were satisfied in a prior
year.
81
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
24. LIABILITAS SEWA 24. LEASE LIABILITIES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Analisis jatuh tempo Maturity analysis
Tahun 1 16.438 9.429 Year 1
Tahun 2 12.465 7.242 Year 2
Tahun 3 8.120 4.106 Year 3
Tahun 4 4.454 1.546 Year 4
Tahun 5 980 941 Year 5
Lebih dari 5 tahun - 604 Later than 5 years
Jumlah 42.457 23.868 Total
Beban keuangan ditangguhkan (4.929) (3.167) Deferred interest expense
Jumlah 37.528 20.701 Total
Bagian yang jatuh tempo dalam
waktu satu tahun (13.412) (7.741) Current maturities
Liabilitas sewa - bersih - setelah dikurangi Lease liabilities - net of current
bagian yang jatuh tempo dalam satu tahun 24.116 12.960 maturities
Rincian liabilitas sewa berdasarkan pesewa: By lessor:
Pihak berelasi: Related parties:
PT Tamtama Perkasa 3.281 - PT Tamtama Perkasa
Pihak ketiga: Third parties:
PT Mandiri Tunas Finance 9.271 4.071 PT Mandiri Tunas Finance
PT Mitsubishi HC Capital and Finance PT Mitsubishi HC Capital and Finance
Indonesia (MHCI) 6.292 6.258 Indonesia (MHCI)
PT Komatsu Astra Finance 5.300 - PT Komatsu Astra Finance
PT Mitsui Leasing Capital Indonesia 5.081 - PT Mitsui Leasing Capital Indonesia
PT Bagong Dekaka Makmur 1.052 635 PT Bagong Dekaka Makmur
PT Dokindo Aimas Papua 862 1.698 PT Dokindo Aimas Papua
PT Hexa Finance Indonesia 796 1.209 PT Hexa Finance Indonesia
PT Putra Otomona Jaya 614 1.978 PT Putra Otomona Jaya
PT Caterpillar Finance Indonesia 565 759 PT Caterpillar Finance Indonesia
PT Maybank Indonesia Finance 505 - PT Maybank Indonesia Finance
PT SMFL Leasing Indonesia 426 665 PT SMFL Leasing Indonesia
PT Chandra Sakti Utama Leasing 399 873 PT Chandra Sakti Utama Leasing
PT Radios Apirja Sorong 333 654 PT Radios Apirja Sorong
PT Buana Jaya Rentama 110 559 PT Buana Jaya Rentama
Lainnya (dibawah US$ 500 ribu) 2.641 1.342 Others (less than US$ 500 thousand)
Jumlah 37.528 20.701 Total
Rekonsiliasi arus kas aktivitas pendanaan yang timbul Reconciliation of cashflows from financing activities
dari liabilitas sewa adalah: arising from lease liabilities are as follows:
Penambahan
sehubungan
dengan akuisisi
entitas anak/
1 Januari/ Addition related 31 Desember/
January 1, to acquisition Arus kas masuk/ Arus kas keluar/ Perubahan nonkas/ December 31,
2025 of subsidiary Cash inflow Cash outflow Noncash changes 2025
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Liabilitas sewa 20.701 1.148 21.679 (5.080) (920) 37.528 Lease liabilities
1 Januari/ 31 Desember/
January 1, Arus kas masuk/ Arus kas keluar/ Perubahan nonkas/ December 31,
2024 Cash inflow Cash outflow Noncash changes 2024
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Liabilitas sewa 26.419 4.337 (10.002) (53) 20.701 Lease liabilities
82
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Grup membeli sebagian alat berat operasinya melalui The Group purchased some of its heavy equipment
transaksi jual dan sewa balik. Liabilitas sewa ini through sale and lease-back transactions. The lease
dijamin dengan aset sewa yang bersangkutan liabilities are secured by the related leased assets
(Catatan 14). Jangka waktu sewa adalah 2 sampai (Note 14). The lease terms are between 2 to 5 years.
5 tahun.
Perusahaan The Company
PT Mitsubishi HC Capital and Finance Indonesia PT Mitsubishi HC Capital and Finance Indonesia
(MHCI) (MHCI)
Sampai dengan tanggal 31 Desember 2024, total As of December 31, 2024, total drawdowns under
pencairan atas fasilitas sewa ini sebesar this lease facility amounted to Rp 162,522 million
Rp 162.522 juta (setara US$ 10,64 juta) dengan masa (equivalent to US$ 10.64 million), with the longest
sewa paling lama berakhir pada tanggal 27 April 2027. lease term ending on April 27, 2027. The facility
Tingkat bunga fasilitas adalah 9,9% per tahun. bears an interest rate of 9.9% per annum.
Perusahaan telah mencairkan fasilitas sewa ini The Company has drawn down this lease facility
beberapa kali selama tahun 2025, dengan pencairan several times during 2025, with the latest drawdown
terakhir pada tanggal 24 Desember 2025 sebesar on December 24, 2025 amounted to Rp 12.77 billion
Rp 12,77 miliar (setara dengan US$ 761 ribu) dengan (equivalent to US$ 761 thousand), with a lease term
masa sewa yang akan berakhir pada tanggal ending on December 24, 2030. The facility bears an
24 Desember 2030. Tingkat bunga fasilitas adalah interest rate of 8.75% per annum.
8,75% per tahun.
Pada tahun yang berakhir 31 Desember 2025, For the year ended December 31, 2025, the
Perusahan sudah melakukan penarikan fasilitas Company had drawn down financing facilities
pembiayaan dengan total Rp 41,92 miliar (setara totaling Rp 41.92 billion (equivalent to
dengan US$ 2,51 juta). Tingkat suku bunga fasilitas ini US$ 2.51 million). The interest rate on this facility is
adalah sebesar 8,75% per tahun. Fasilitas ini jatuh 8.75% per annum. The facility matures on
tempo pada 24 Desember 2030. December 24, 2030.
PT KDB TIFA Finance Tbk (KDB TIFA) PT KDB TIFA Finance Tbk (KDB TIFA)
Pada tanggal 7 November 2023, KDB TIFA dan On November 7, 2023, KDB TIFA and the Company
Perusahaan menandatangani perjanjian fasilitas entered into a long-term financing facility agreement
pembiayaan jangka panjang dengan fasilitas kredit with a lease facility of Rp 5.65 billion (equivalent to
sewa sebesar Rp 5,65 miliar (setara dengan US$ 366 thousand). The Company has withdrawn
US$ 366 ribu). Perusahaan telah mencairkan fasilitas this facility. The interest rate for this facility is 11%
ini. Tingkat suku bunga fasilitas ini adalah sebesar per annum. This facility will mature on
11% per tahun. Fasilitas ini akan jatuh tempo pada November 7, 2027.
tanggal 7 November 2027.
PT Mandiri Tunas Finance (MTF) PT Mandiri Tunas Finance (MTF)
Sampai dengan tanggal 31 Desember 2024, total As of December 31, 2024, the total drawdown of this
pencairan atas fasilitas sewa ini sebesar lease facility amounted to Rp 68.15 billion
Rp 68,15 miliar (setara US$ 4,2 juta) dengan masa (equivalent to US$ 4.2 million), with the longest lease
sewa paling lama berakhir pada tanggal term ending on December 23, 2029. The interest
23 Desember 2029. Tingkat bunga fasilitas adalah rate for this facility is 7.99% per annum.
7,99% per tahun.
Perusahaan telah mencairkan fasilitas sewa ini The Company has drawn down this lease facility
beberapa kali, dengan pencairan terakhir pada several times, with the latest drawdown on
tanggal 31 Desember 2025 sebesar Rp 12,78 miliar December 31, 2025 amounted to Rp 12.78 billion
(setara dengan US$ 761 ribu) dengan masa sewa (equivalent to US$ 761 thousand), with a lease term
yang akan berakhir pada tanggal 23 Desember 2028. ending on November 23, 2028. The facility bears an
Tingkat bunga fasilitas adalah 7,99% per tahun. interest rate of 7.99% per annum.
Pada tahun yang berakhir 31 Desember 2025, total For the year ended December 31, 2025, total
pencairan atas fasilitas sewa ini sebesar drawdowns under this lease facility amounted to
Rp 91,58 miliar (setara US$ 5,54 juta) dengan masa Rp 91.58 billion (equivalent to US$ 5.54 million),
sewa paling lama berakhir pada tanggal with the longest lease term ending on
23 November 2030. Tingkat bunga fasilitas adalah November 23, 2030. The facility bears an interest
7,99% per tahun. rate of 7.99% per annum.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
PT Mitsui Leasing Capital Indonesia (MLCI) PT Mitsui Leasing Capital Indonesia (MLCI)
Perusahaan telah mencairkan fasilitas sewa ini The Company has drawn down this lease facility
beberapa kali, dengan pencairan terakhir pada several times, with the latest drawdown on
tanggal 24 Desember 2025 sebesar Rp 2,58 miliar December 24, 2025 amounted to Rp 2.58 billion
(setara dengan US$ 154 ribu) dengan masa sewa (equivalent to US$ 154 thousand), with a lease term
yang akan berakhir pada tanggal 24 Desember 2029. ending on December 24, 2029. The facility bears an
Tingkat bunga fasilitas adalah 8,75% per tahun. interest rate of 8.75% per annum.
Pada tahun yang berakhir 31 Desember 2025, total For the year ended December 31, 2025, total
pencairan atas fasilitas sewa ini sebesar drawdowns under this lease facility amounted to
Rp 95,15 miliar (setara US$ 5,75 juta) dengan masa Rp 95.15 billion (equivalent to US$ 5.75 million),
sewa paling lama berakhir pada tanggal with the longest lease term ending on
24 Desember 2029. Tingkat bunga fasilitas adalah December 24, 2029. The facility bears an interest
8,75% per tahun. rate of 8.75% per annum.
PT Komatsu Astra Finance (Komatsu) PT Komatsu Astra Finance (Komatsu)
Pada tahun yang berakhir 31 Desember 2025, For the year ended December 31, 2025, the
Perusahaan sudah melakukan penarikan fasilitas Company had drawn down financing facilities
pembiayaan dengan total Rp 98,62 miliar totaling Rp 98.62 billion (equivalent to
(setara dengan US$ 5.939 ribu). Tingkat suku bunga US$ 5,939 thousand). The interest rate of this facility
fasilitas ini adalah sebesar 8,37% per tahun. Fasilitas is 8.37% per annum. The facility mature on
ini jatuh tempo pada 30 November 2029. November 30, 2029.
Pencairan terakhir pada tanggal 29 Desember 2025 The most recent drawdown was made on
sebesar Rp 13,70 miliar (setara dengan US$ 817 ribu) December 29, 2025 in the amount of Rp 13.70 billion
dengan masa sewa yang akan berakhir pada tanggal (equivalent to US$ 817 thousand), with a lease term
30 November 2029. Tingkat bunga fasilitas adalah ending on November 30, 2029. The facility bears an
8,37% per tahun. interest rate of 8.37% per annum.
PTKBL PTKBL
PT SMFL Leasing Indonesia (SMFL) PT SMFL Leasing Indonesia (SMFL)
Pada tanggal 24 Juni 2022, PTKBL dan SMFL On June 24, 2022, PTKBL and SMFL entered credit
menandatangani fasilitas kredit untuk sewa di mana facility for lease which PTKBL was granted lease
PTKBL mendapatkan fasilitas kredit sewa sebesar facility amounted to Rp 18 billion (equivalent to
Rp 18 miliar (setara dengan US$ 1,1 juta). PTKBL US$ 1.1 million). PTKBL has utilized the lease
mencairkan fasilitas sewa tersebut sebesar facility amounted to Rp 6.5 billion (equivalent to
Rp 6,5 miliar (setara dengan US$ 418 ribu) pada US$ 418 thousand) on July 26, 2022 where the
tanggal 26 Juli 2022 dengan masa sewa yang akan lease facility will end on July 26, 2027. The facility’s
berakhir pada tanggal 26 Juli 2027. Tingkat bunga interest rate is 7.75% per annum.
fasilitas adalah 7,75% per tahun.
PTKBL mencairkan fasilitas sewa sebesar PTKBL has utilized the lease facility amounted to
Rp 6,8 miliar (setara dengan US$ 437 ribu) pada Rp 6.8 billion (equivalent to US$ 437 thousand) on
tanggal 30 September 2022 dengan masa sewa yang September 30, 2022 where the lease facility will end
akan berakhir pada tanggal 30 September 2027. on September 30, 2027. The facility’s interest rate is
Tingkat suku bunga fasilitas adalah 8,75% per tahun. 8.75% per annum.
PTKBL mencairkan fasilitas sewa sebesar PTKBL has utilized the lease facility amounted to
Rp 4,5 miliar (setara dengan US$ 290 ribu) pada Rp 4.5 billion (equivalent to US$ 290 thousand) on
tanggal 28 Oktober 2022 dengan masa sewa yang October 28, 2022 where the lease facility will end on
akan berakhir pada tanggal 28 Oktober 2027. Tingkat October 28, 2027. The facility’s interest rate is
suku bunga fasilitas adalah 8,75% per tahun. 8.75% per annum.
PT Chandra Sakti Utama Leasing (CSUL) PT Chandra Sakti Utama Leasing (CSUL)
Pada tanggal 21 Oktober 2022, PTKBL dan CSUL On October 21, 2022, PTKBL and CSUL entered
menandatangani fasilitas kredit untuk sewa dimana into credit facility for lease which PTKBL was
PTKBL mendapatkan fasilitas kredit sewa sebesar granted lease facility amounted to US$ 2 million.
US$ 2 juta. Fasilitas sewa berlaku berakhir pada This lease facility is effective until
tanggal 21 September 2026. Tingkat bunga fasilitas September 21, 2026. The interest rate of credit
adalah 7,19% per tahun. facility is 7.19% per annum.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 26 Oktober 2022, PTKBL mencairkan On October 26, 2022, PTKBL utilized the lease
fasilitas kredit sale dan leaseback sebesar facility of sale and leaseback credit facility amounted
US$ 1,06 juta dengan masa sewa yang akan berakhir to US$ 1.06 million where the lease facility will end
pada tanggal 26 September 2026. Tingkat bunga on September 26, 2026. The facility’s interest rate is
fasilitas adalah term SOFR tiga bulan ditambah three-months SOFR term plus margin of 3.20% per
margin sebesar 3,20% per tahun. annum.
PTKBL mencairkan fasilitas sewa sebesar PTKBL has utilized the lease facility amounted to
US$ 0,75 juta pada tanggal 4 November 2022 dengan US$ 0.75 million on November 4, 2022 where the
masa sewa yang akan berakhir pada tanggal lease facility will end on October 4, 2026. The
4 Oktober 2026. Tingkat bunga fasilitas adalah term facility’s interest rate is three-months SOFR term
SOFR tiga bulan ditambah margin sebesar 3,20% plus margin of 3.20% per annum.
per tahun.
PT Caterpillar Finance Indonesia (CFI) PT Caterpillar Finance Indonesia (CFI)
Pada tanggal 5 September 2023, PTKBL dan CFI On September 5, 2023, PTKBL and CFI entered into
menandatangani fasilitas kredit untuk sewa dimana credit facility for lease which PTKBL was granted
PTKBL mendapatkan fasilitas kredit sewa sebesar lease facility amounted to Rp 59 billion (equivalent
Rp 59 miliar (setara dengan US$ 3,8 juta). Fasilitas to US$ 3.8 million). This lease facility ended on
sewa berakhir pada tanggal 31 Mei 2024. Tingkat May 31, 2024. The facility’s interest rate is 11.5%
bunga fasilitas adalah 11,5% per tahun. Fasilitas ini per annum. This facility is not being extended.
tidak diperpanjang.
Pada tanggal 14 September 2023, PTKBL mencairkan On September 14, 2023, PTKBL has withdrawn
fasilitas kredit sale dan leaseback sebesar lease facility sale and leaseback amounted to
Rp 15,3 miliar (setara dengan US$ 985 ribu) dengan Rp 15.3 billion (equivalent to US$ 985 thousand)
masa sewa yang akan berakhir pada tanggal where the lease facility will end on
14 September 2028. Tingkat suku bunga fasilitas September 14, 2028. The facility’s interest rate is
adalah 11,5% per tahun. 11.5% per annum.
PT Hexa Finance Indonesia (HFI) PT Hexa Finance Indonesia (HFI)
Selama tahun 2023, total pencairan atas fasilitas sewa During 2023, the total drawdown of this lease facility
ini sebesar Rp 25,81 miliar (setara US$ 1,59 juta) amounted to Rp 25.81 billion (equivalent to
dengan masa sewa paling lama berakhir pada tanggal US$ 1.59 million), with the longest lease term
30 November 2027. Tingkat bunga fasilitas adalah ending on November 30, 2027. The facility carries
10% per tahun. an interest rate of 10% per annum.
Perusahaan telah mencairkan fasilitas sewa ini The Company has drawn down this lease facility
beberapa kali, dengan pencairan terakhir pada several times, with the latest drawdown on
tanggal 30 November 2023 sebesar Rp 2,87 miliar November 30, 2023, amounted to Rp 2.87 billion
(setara dengan US$ 177 ribu) dengan masa sewa (equivalent to US$ 177 thousand), with the lease
yang akan berakhir pada tanggal 30 November 2027. term ending on November 30, 2027. The facility
Tingkat bunga fasilitas adalah 10% per tahun. carries an interest rate of 10% per annum.
Syarat dan ketentuan atas perjanjian sewa adalah Significant general terms and conditions of the
sebagai berikut: leases are as follows:
i. Perusahaan dan PTKBL tidak diperbolehkan i. The Company and PTKBL are prohibited to sell,
untuk menjual, meminjamkan, melakukan sewa lend, sublease, or otherwise dispose of or,
kembali, atau melepaskan atau, menghentikan cease to exercise direct control over, right-of-
pengendalian langsung atas, aset hak-guna; dan use assets; and
ii. Perusahaan dan PTKBL tidak diperbolehkan ii. The Company and PTKBL are prohibited to
menggunakan aset hak-guna sebagai jaminan, provide securities/collateral, including security
termasuk jaminan deposito, atau garansi kepada deposit, or guarantee to other lessors over right-
lessor lainnya. of-use assets.
Beban bunga atas liabilitas sewa dari pihak ketiga The interest expenses incurred from lease
untuk tahun yang berakhir 31 Desember 2025 sebesar liabilities from third parties for the year
US$ 2.244 ribu (2024: US$ 2.257 ribu) (Catatan 34). ended December 31, 2025 amounted to
US$ 2,244 thousand (2024: US$ 2,257 thousand)
(Note 34).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
25. PINJAMAN JANGKA PANJANG - PIHAK KETIGA 25. LONG-TERM LOANS - THIRD PARTIES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Pihak ketiga Third parties
Dolar Amerika Serikat U.S. Dollar
PT Bank Central Asia Tbk 99.449 104.824 PT Bank Central Asia Tbk
Kina Papua Nugini Kina Papua New Guinean
ANZ Loan 17.626 - ANZ Loan
Moniplus Simberi Funding 5.701 - Moniplus Simberi Funding
Rupiah Rupiah
PT Bank Central Asia Tbk 204.880 128.108 PT Bank Central Asia Tbk
PT Bank Negara Indonesia Syndicated PT Bank Negara Indonesia
(Persero) Tbk dan PT Bank Mandiri (Persero) Tbk and PT Bank Mandiri
(Persero) Tbk Sindikasi 176.837 20.719 (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk Syndicated PT Bank Negara Indonesia
Sindikasi 57.524 - (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 48.804 - PT Bank Mandiri (Persero) Tbk
Jumlah 610.821 253.651 Total
Biaya pinjaman jangka panjang yang
belum diamortisasi (6.636) (3.517) Unamortized long-term loan costs
Bunga yang masih harus dibayar 896 432 Accrued interest
Jumlah 605.081 250.566 Total
Bagian yang jatuh tempo dalam waktu
satu tahun (47.871) (13.790) Current maturities
Pinjaman jangka panjang - bersih 557.210 236.776 Long-term loans - net
Jadwal pembayaran pokok pinjaman Schedule of principal repayment
Kurang dari satu tahun 46.976 12.838 Less than one year
Lebih dari satu tahun dan kurang Due beyond one year but within
dari lima tahun 301.998 101.997 five years
Lebih dari lima tahun 261.847 138.816 More than five years
Jumlah 610.821 253.651 Total
Tingkat suku bunga per tahun Interest rates per annum
Dolar Amerika Serikat 3M Term SOFR 3M Term SOFR U.S. Dollar
+ 2,25% p.a. + 2,25% p.a.
Rupiah 3M IndONIA 3M JIBOR Rupiah
+ 1,90% - 3,00% p.a. + 1,90% - 1,95% p.a.
Kina Papua Nugini 6,95% - 7,59% - Kina Papua New Guinean
Rekonsiliasi arus kas aktivitas pendanaan yang timbul Reconciliation of cashflows from financing activities
dari pinjaman jangka panjang pihak ketiga adalah: arising from long-term loans third parties are as
follows:
Penambahan
sehubungan
dengan akuisisi
entitas anak/
1 Januari/ Addition related 31 Desember/
January 1, to acquisition Arus kas masuk/ Arus kas keluar/ Perubahan nonkas/ December 31,
2025 of subsidiary Cash inflow Cash outflow Noncash changes 2025
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Pinjaman jangka panjang Long-term loan
pihak ketiga 250.566 24.956 360.621 (24.696) (6.366) 605.081 third parties
1 Januari/ 31 Desember/
January 1, Arus kas masuk/ Arus kas keluar/ Perubahan nonkas/ December 31,
2024 Cash inflow Cash outflow Noncash changes 2024
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Pinjaman jangka panjang Long-term loan
pihak ketiga 187.195 254.603 (192.384) 1.152 250.566 third parties
86
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
PT Bank Central Asia Tbk (BCA) PT Bank Central Asia Tbk (BCA)
Pada tanggal 29 Mei 2024, BCA bersama-sama On May 29, 2024, BCA together with the Company,
Perusahaan, PTKBL, dan PTCEP telah menyetujui PTKBL, and PTCEP, approved several bank facility
beberapa pemberian fasilitas bank sebagai berikut: provisions as follows:
a. Fasilitas pinjaman tunai a. Cash loan facility
i. Kredit Investasi 1 (KI 1) i. Investment Credit 1 (KI 1)
Fasilitas ini senilai setara dengan This facility amounted to the equivalent of
US$ 107 juta, dengan tenor 8 tahun, dan tingkat US$ 107 million, with a tenure of 8 years, and
suku bunga term SOFR tiga bulan ditambah an interest rate of three-months SOFR term
margin sebesar 2,25% per tahun untuk USD plus margin of 2.25% per annum for USD and
dan JIBOR tiga bulan ditambah margin sebesar three-months JIBOR plus margin of 1.95%
1,95% per tahun untuk IDR. Tujuan per annum for IDR. The purpose of using
penggunaan fasilitas ini untuk takeover fasilitas these facilities is to take over Term Loan I, II,
Term Loan I, II, III dan Senior Secured Term III, and the Senior Secured Term Loan at
Loan di Mandiri. Fasilitas ini hanya dapat Mandiri. This facility can only be used by the
digunakan oleh Perusahaan dan PTKBL. Company and PTKBL.
Pada tanggal 22 September 2025, BCA On September 22, 2025, BCA changed the
mengubah suku bunga kredit investasi menjadi investment loan interest rate to 7.75% per
7,75% per tahun untuk IDR. Perubahan ini annum. for IDR. This change has been
berlaku sejak tanggal 23 September 2025. effective since September 23, 2025.
Pada tanggal 22 Oktober 2025, BCA On October 22, 2025, BCA revised the
mengubah suku bunga kredit investasi menjadi investment loan interest rate to 90-days
Compounded IndONIA 90 hari ditambah Compounded IndONIA plus margin of 3.00%
margin sebesar 3,00% per tahun untuk IDR. per annum for IDR. This change has been
Perubahan ini berlaku sejak tanggal effective since October 23, 2025.
23 Oktober 2025.
Sampai dengan tanggal 31 Desember 2025, As of December 31, 2025, this KI 1 facility
fasilitas KI 1 ini telah digunakan oleh had been utilized by the Company and
Perusahaan dan PTKBL sebesar PTKBL amounted to US$ 95,645 thousand
US$ 95.645 ribu (31 Desember 2024: (December 31, 2024: US$ 97,180 thousand).
US$ 97.180 ribu). Fasilitas KI 1 ini akan jatuh This KI 1 facility will mature on June 21, 2032.
tempo pada tanggal 21 Juni 2032.
ii. Kredit Investasi 2 (KI 2) ii. Investment Credit 2 (KI 2)
Fasilitas ini senilai setara US$ 83 juta, dengan This facility amounted to the equivalent of
tenor 10 tahun, dan tingkat suku bunga sebesar US$ 83 million, with a tenure of 10 years, and
term SOFR tiga bulan ditambah margin an interest rate of three-months SOFR term
sebesar 2,25% per tahun untuk USD dan plus margin of 2.25% per annum for USD and
JIBOR tiga bulan ditambah margin sebesar three-months JIBOR plus 1.95% per annum
1,95% per tahun untuk IDR. Tujuan for IDR. The purpose of using these facilities
penggunaan fasilitas ini untuk takeover fasilitas is to take over the Senior Secured Term Loan
Senior Secured Term Loan di Mandiri. Fasilitas at Mandiri. This facility can only be used by
ini hanya dapat digunakan oleh Perusahaan the Company and PTKBL.
dan PTKBL.
Pada tanggal 22 September 2025, BCA On September 22, 2025, BCA changed the
mengubah suku bunga kredit investasi menjadi investment loan interest rate to 7.75% per
7,75% per tahun untuk IDR. Perubahan ini annum for IDR. This change has been
berlaku sejak tanggal 23 September 2025. effective since September 23, 2025.
Pada tanggal 22 Oktober 2025, BCA On October 22, 2025, BCA revised the
mengubah suku bunga kredit investasi menjadi investment loan interest rate to 90-days
Compounded IndONIA 90 hari ditambah Compounded IndONIA plus margin of 3.00%
margin sebesar 3,00% per tahun untuk IDR. per annum for IDR. This change has been
Perubahan ini berlaku sejak tanggal effective since October 23, 2025.
23 Oktober 2025.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Sampai dengan tanggal 31 Desember 2025, As of December 31, 2025, this KI 2 facility
fasilitas KI 2 ini telah digunakan oleh had been utilized by the Company
Perusahaan sebesar US$ 81.698 ribu amounted to US$ 81,698 thousand
(31 Desember 2024: US$ 81.698 ribu). Fasilitas (December 31, 2024: US$ 81,698 thousand).
KI 2 ini akan jatuh tempo pada tanggal This KI 2 facility will mature on June 21, 2034.
21 Juni 2034.
iii. Kredit Investasi 3 (KI 3) iii. Investment Credit 3 (KI 3)
Fasilitas ini senilai Rp 500 miliar (setara dengan This facility amounted to Rp 500 billion
US$ 30,4 juta), dengan tenor 10 tahun, dan (equivalent to US$ 30.4 million), with a tenure
tingkat suku bunga JIBOR tiga bulan ditambah of 10 years, and an interest rate of
margin sebesar 1,95% per tahun untuk IDR. three-months JIBOR plus margin of 1.95%
Tujuan penggunaan fasilitas ini untuk per annum for IDR. The purpose of using this
membiayai pembangunan infrastruktur PTCEP facility is to finance the construction of
yang terletak di dekat tambang PTCEP. PTCEP's infrastructure located near
Fasilitas ini hanya dapat digunakan oleh PTCEP's site. This facility can only be used
PTCEP. by PTCEP.
Pada tanggal 24 Februari 2025, Perusahaan On February 24, 2025, the Company
mengajukan perubahan atas fasilitas KI 3, submitted an amendment to the KI 3 facility,
fasilitas ini dapat digunakan oleh Perusahaan which can be used by the Company and
dan PTKBL dengan nilai maksimal PTKBL with a maximum value of
Rp 150 miliar. Pengajuan ini telah Rp 150 billion. This submission has been
mendapatkan persetujuan dari BCA. approved by BCA.
Pada tanggal 22 September 2025, BCA On September 22, 2025, BCA changed the
mengubah suku bunga kredit investasi menjadi investment loan interest rate to 7.75% per
7,75% per tahun untuk IDR. Perubahan ini annum for IDR. This change has been
berlaku sejak tanggal 23 September 2025. effective since September 23, 2025.
Pada tanggal 22 Oktober 2025, BCA On October 22, 2025, BCA revised the
mengubah suku bunga kredit investasi menjadi investment loan interest rate to 90-days
Compounded IndONIA 90 hari ditambah Compounded IndONIA plus margin of 3.00%
margin sebesar 3,00% per tahun untuk IDR. per annum for IDR. This change has been
Perubahan ini berlaku sejak tanggal effective since October 23, 2025.
23 Oktober 2025.
Sampai dengan tanggal 31 Desember 2025, As of December 31, 2025, this KI 3 facility
fasilitas KI 3 ini telah digunakan oleh has been utilized by the Company and
Perusahaan dan PTCEP masing-masing PTCEP for an amount of Rp 149.51 billion
sebesar Rp 149,51 miliar (setara dengan (equivalent to US$ 9,210 thousand) and
US$ 9.210 ribu) dan Rp 208,95 miliar (setara Rp 208.95 billion (equivalent to
dengan US$ 12.872 ribu) (31 Desember 2024: US$ 12,872 thousand), respectively
Rp 138 miliar (setara dengan US$ 8.512 ribu) (December 31, 2024: Rp 138 billion
oleh PTCEP). Fasilitas KI 3 ini akan jatuh tempo (equivalent to US$ 8,512 thousand) by
pada tanggal 21 Juni 2034. PTCEP). This KI 3 facility will mature on
June 21, 2034.
iv. Kredit Investasi 4 (KI 4) iv. Investment Credit 4 (KI 4)
Fasilitas ini senilai US$ 50 juta, dengan tenor This facility amounted to US$ 50 million, with
8 tahun, dan tingkat suku bunga term SOFR a tenure of 8 years, and an interest rate of
tiga bulan ditambah margin sebesar 2,25% per three-months SOFR term plus margin of
tahun. Tujuan penggunaan fasilitas ini untuk 2.25% per annum. The purpose of using this
membiayai pembelian alat berat dan/atau facility is to finance the purchase of plant
mesin baru termasuk dengan komponen atas and/or new machinery, including components
alat berat. Fasilitas ini hanya dapat digunakan for the plant. This facility can only be used by
oleh Perusahaan, PTKBL dan PTCEP. the Company, PTKBL and PTCEP.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 29 Juli 2024, Perusahaan On July 29, 2024, the Company submitted a
mengajukan permohonan untuk pengalihan request to transfer the limit from KI 4 to the
limit dari KI 4 ke fasilitas Kredit Multi Fasilitas Multi Facility Credit (MFC) amounted to
(KMF) sebesar US$ 25 juta, permohonan ini US$ 25 million. This request has been
telah disetujui oleh pihak BCA. approved by BCA.
Pada tanggal 8 Januari 2025, Perusahaan On January 8, 2025, the Company submitted
mengajukan permohonan pengembalian a request to reinstate this facility to its original
fasilitas ini ke nilai semula yaitu US$ 50 juta, amount of US$ 50 million, and to allow KI 4
dan perubahan pencairan KI 4 dapat dilakukan drawdowns to be made in both USD and IDR.
dalam USD dan IDR. Permohonan ini telah This request has been approved by BCA.
mendapatkan persetujuan dari BCA.
Pada tanggal 22 September 2025, BCA On September 22, 2025, BCA changed the
mengubah suku bunga kredit investasi menjadi investment loan interest rate to 7.75% per
7,75% per tahun untuk IDR. Perubahan ini annum for IDR. This change has been
berlaku sejak tanggal 23 September 2025. effective since September 23, 2025.
Pada tanggal 22 Oktober 2025, BCA mengubah On October 22, 2025, BCA revised the
suku bunga kredit investasi menjadi investment loan interest rate to 90-days
Compounded IndONIA 90 hari ditambah margin Compounded IndONIA plus margin of 3.00%
sebesar 3,00% per tahun untuk IDR. per annum for IDR. This change has been
Perubahan ini berlaku sejak tanggal effective since October 23, 2025.
23 Oktober 2025.
Sampai dengan tanggal 31 Desember 2025, As of December 31, 2025, the Company has
Perusahaan telah menggunakan fasilitas ini utilized this facility amounted to
sebesar Rp 824,77 miliar (setara dengan Rp 824.77 billion (equivalent
US$ 50.257 ribu). Fasilitas KI 4 ini akan jatuh US$ 50,257 thousand). This KI 4 facility will
tempo pada tanggal 21 Juni 2032. mature on June 21, 2032.
v. Kredit Investasi 5 (KI 5) v. Investment Credit 5 (KI 5)
Fasilitas ini senilai Rp 800 miliar (setara dengan This facility amounted to Rp 800 billion
US$ 48,7 juta), dengan tenor 8 tahun, dan (equivalent to US$ 48.7 million), with a tenure
tingkat suku bunga JIBOR tiga bulan ditambah of 8 years, and an interest rate of
margin sebesar 1,95% per tahun. Tujuan three-months JIBOR plus 1.95% per annum.
penggunaan fasilitas ini untuk membiayai The purpose of using this facility is to finance
pembelian alat berat dan/atau mesin baru the purchase of plant and/or new machinery,
termasuk dengan komponen atas alat berat. including components for the plant. This
Fasilitas ini hanya dapat digunakan oleh facility can only be used by the Company,
Perusahaan, PTKBL dan PTCEP. PTKBL, and PTCEP.
Pada tanggal 22 September 2025, BCA On September 22, 2025, BCA changed the
mengubah suku bunga kredit investasi menjadi investment loan interest rate to 7.75% per
7,75% per tahun untuk IDR. Perubahan ini annum for IDR. This change has been
berlaku sejak tanggal 23 September 2025. effective since September 23, 2025.
Pada tanggal 22 Oktober 2025, BCA On October 22, 2025, BCA revised the
mengubah suku bunga kredit investasi menjadi investment loan interest rate to 90-days
Compounded IndONIA 90 hari ditambah Compounded IndONIA plus margin of 3.00%
margin sebesar 3,00% per tahun untuk IDR. per annum for IDR. This change has been
Perubahan ini berlaku sejak tanggal effective since October 23, 2025.
23 Oktober 2025.
Sampai dengan tanggal 31 Desember 2025, As of December 31, 2025, the KI 5 facility has
fasilitas KI 5 ini telah digunakan oleh been utilized by the Company and PTKBL
Perusahaan dan PTKBL masing-masing amounted to Rp 785.4 billion (equivalent to
sebesar Rp 785,4 miliar (setara dengan US$ 49,032 thousand and Rp 14.5 billion
US$ 49.032 ribu) dan Rp 14,5 miliar (setara (equivalent to US$ 897 thousand)
dengan US$ 897 ribu) (31 Desember 2024: (December 31, 2024: Rp 785.4 billion
Rp 785,4 miliar (setara dengan (equivalent to US$ 48,595 thousand and
US$ 48.595 ribu) dan Rp 14,5 miliar (setara Rp 14.5 billion (equivalent to
dengan US$ 897 ribu)). Fasilitas KI 5 ini akan US$ 897 thousand)). The KI 5 facility will
jatuh tempo pada tanggal 21 Juni 2032. mature on June 21, 2032.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
vi. Kredit Investasi 6 (KI 6) vi. Investment Credit 6 (KI 6)
Pada tanggal 27 Agustus 2025, Perusahan dan On August 27, 2025, the Company and BCA
BCA menyetujui tambahan fasilitas Kredit agreed to an additional facility, Investment
Investasi 6 (KI 6). Credit 6 (KI 6).
Fasilitas ini senilai setara dengan This facility amounted to the equivalent of
US$ 100 juta, dengan tenor 8 tahun, dan US$ 100 million, with a tenure of 8 years, and
tingkat suku bunga term SOFR tiga bulan an interest rate three-months SOFR term
ditambah margin sebesar 2,25% per tahun plus margin of 2.25% per annum for USD and
untuk USD dan IndONIA tiga bulan ditambah three-months IndONIA plus margin of 2.58%
margin sebesar 2,58% per tahun untuk IDR. per annum for IDR. The purpose of this
Tujuan penggunaan fasilitas ini untuk facility is to finance the purchase of heavy
membiayai pembelian alat berat dan/atau equipment and/or new machinery, including
mesin baru termasuk dengan komponen atas components of such equipment. This facility
alat berat. Fasilitas ini hanya dapat digunakan shall only be utilized by the Company,
oleh Perusahaan, PTKBL dan PTCEP. PTKBL, and PTCEP.
Sampai dengan tanggal 31 Desember 2025, As of December 31, 2025, the Company has
Perusahaan telah menggunakan fasilitas ini utilized this facility amounted to
sebesar Rp 505,51 miliar (setara dengan Rp 505.51 billion (equivalent to
US$ 30.423 ribu). Fasilitas KI 6 ini akan jatuh US$ 30,423 million). This KI 6 facility will
tempo pada tanggal 10 September 2033. mature on September 10, 2033.
b. Fasilitas pinjaman non-tunai b. Non-cash loan (“NCL”) facility
i. KMF i. i. MFC
Fasilitas ini senilai setara US$ 100 juta, dengan ii. This facility amounted to equivalent of
tenor fasilitas 1 tahun. Fasilitas ini dapat US$ 100 million, with a tenure of 1 year. The
digunakan untuk Letter of Credit (LC) atau Surat facilities can be used for Letter of Credit (LC)
Kredit Berdokumen Dalam Negeri (SKBDN), or Surat Kredit Berdokumen Dalam Negeri
Forex Forward Line, dan Bank Garansi (BG) (SKBDN), Forex Forward Line, and Bank
atau Stand by Letter of Credit (SBLC). Fasilitas Guarantee (BG) or Stand by Letter of Credit
ini dapat digunakan oleh Perusahaan, PTKBL (SBLC). These facilities can be used by the
dan PTCEP. Company, PTKBL, and PTCEP.
Pada tanggal 7 April 2025, Perusahaan On April 7, 2025, the Company submitted a
mengajukan konversi sementara dari fasilitas temporary conversion of the Time Loan
Time Loan Revolving ke fasilitas KMF sebesar Revolving facility to the KMF facility
US$ 40 juta untuk keperluan BG terkait project amounted to US$ 40 million for BG
EPC, sehingga nilai fasilitas KMF menjadi requirements related to the EPC project,
US$ 140 juta. Perubahan ini telah mendapatkan thereby increasing the KMF facility to
persetujuan dari BCA. US$ 140 million. This change has been
approved by BCA.
Pada tanggal 27 Agustus 2025, Perusahan dan On August 27, 2025, the Company and BCA
BCA menyetujui perubahan atas fasilitas ini, agreed to amend this facility by reverting the
yakni mengembalikan konversi limit sementara temporary conversion from the Time Loan
dari Time Loan Revolving ke KMF, dan Revolving to the KMF, and increasing the
menambah limit fasilitas KMF sehingga limit KMF facility limit, bringing the total facility limit
fasilitas menjadi US$ 175 juta. to US$ 175 million.
Sampai dengan tanggal 31 Desember 2025, As of December 31, 2025, the utilized portion
porsi yang telah digunakan sebesar amounted to US$ 100.19 thousand for
US$ 100,19 ribu untuk penerbitan atas issuing against the BG/SBLC and LC/SKBDN
BG/SBLC dan LC/SKBDN (31 Desember 2024: (December 31, 2024: US$ 86,455).
US$ 86.455).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 23 Juli 2024, BCA telah memberikan On July 23, 2024, BCA has granted approval for the
persetujuan terkait dengan adanya rencana Company’s plan to add facilities at syndicated loan of
Perusahaan untuk penambahan fasilitas pinjaman Mandiri and PT Bank Negara Indonesia (Persero)
sindikasi Mandiri dan PT Bank Negara Indonesia Tbk (BNI) amounted equivalent to US$ 200 million.
(Persero) Tbk (BNI) setara dengan US$ 200 juta.
Pada tanggal 8 Juli 2025, Perusahaan mengajukan On July 8, 2025, the Company submitted a request
permohonan persetujuan penambahan fasilitas for approval of an additional facility amounted to
sebesar US$ 240 juta dari Mandiri, BNI dan bank US$ 240 million from Mandiri, BNI, and other banks
lainnya berdasarkan pertimbangan Perusahaan. based on the Company's considerations. This
Permohonan ini telah mendapatkan persetujuan dari request has been approved by BCA.
BCA.
Pada tanggal 14 Agustus 2025, Perusahaan On August 14, 2025, the Company submitted a
mengajukan permohonan persetujuan penambahan request for approval to obtain additional facilities
fasilitas sebesar US$ 160 juta dari Mandiri, BNI dan amounted to US$ 160 million from Mandiri, BNI, and
bank lainnya dan fasilitas NCL dari Mandiri sebesar other banks, as well as an NCL facility from Mandiri
US$ 100 juta. Permohonan ini telah mendapatkan amounted to US$ 100 million. This request has been
persetujuan BCA. approved by BCA.
Fasilitas pinjaman dengan BCA mencakup persyaratan The loan facilities with BCA include financial
keuangan seperti mempertahankan penyesuaian rasio requirements such as maintaining an adjusted current
lancar tidak kurang dari 1x, rasio (Earning Before ratio of not less 1x, an (Earning Before Interest, Tax,
Interest, Tax, Depreciation, and Amortization) EBITDA Depreciation, and Amortization) EBITDA to interest-
terhadap utang dan kewajiban bunga tidak kurang dari bearing debt ratio of not less than 1.15x, and a debt-
1,15x, rasio utang terhadap ekuitas tidak melebihi 3x, to-equity ratio not exceeding 3x, calculated based on
yang dihitung berdasarkan laporan keuangan the annual audited consolidated financial statements.
konsolidasian yang telah diaudit setiap akhir tahunan.
Pada tanggal 31 Desember 2025, Grup telah memenuhi As of December 31, 2025, the Group is in compliance
syarat dan kondisi yang ditetapkan seluruh pinjaman with the terms and conditions of all the long-term
jangka panjang-pihak ketiga. loans third parties.
PT Bank Negara Indonesia (Persero) Tbk (BNI) dan Syndicated PT Bank Negara Indonesia (Persero) Tbk
PT Bank Mandiri Tbk (Mandiri) Sindikasi (BNI) and PT Bank Mandiri Tbk (Mandiri)
Berdasarkan Perjanjian Fasilitas Kredit Senior Based on the Senior Term Loan Facility Agreement
Berjangka tanggal 30 Agustus 2024 sebagaimana dated August 30, 2024, as amended and restated on
diubah dan dinyatakan kembali tanggal September 13, 2024, BNI, together with Mandiri,
13 September 2024, BNI bersama dengan Mandiri approved the application for a Senior Term Loan
menyetujui pengajuan Fasilitas Kredit Berjangka Senior Facility to the Company amounted to Rp 3.1 trillion
kepada Perusahaan sebesar Rp 3,1 triliun (setara (equivalent to US$ 192 million), with an an option for
dengan US$ 192 juta) dengan suatu opsi penambahan facility increase (accordion option) of up to
fasilitas (accordion option) hingga Rp 775 miliar (setara Rp 775 billion (equivalent to US$ 48 million). This
dengan US$ 48 juta), yang akan digunakan untuk facility will be used to finance the Company's capital
membiayai capital expenditure dari bisnis Perusahaan. expenditure. The term of the facility is 96 months, with
Jangka waktu fasilitas ini adalah 96 bulan dengan an interest rate of three-months JIBOR plus a margin
bunga sebesar JIBOR 3 bulan ditambah margin of 1.90% per annum.
sebesar 1,90% per tahun.
Selama tahun 2024 Perusahaan telah melakukan During 2024, the Company made several drawdowns
beberapa kali penarikan dengan nilai total sebesar totaling Rp 337.38 billion (equivalent to
Rp 337,38 miliar (setara dengan US$ 21.262 ribu). US$ 21,262 thousand). The facility will mature on
Fasilitas akan jatuh tempo pada tanggal September 23, 2032.
23 September 2032.
Pada tahun yang berakhir 31 Desember 2025, fasilitas For the year ended December 31, 2025, this facility
ini telah digunakan oleh Perusahaan sebesar has been utilized by the Company amounted to
Rp 2.762 miliar (setara dengan US$ 168.714 ribu). Rp 2,762 billion (equivalent to
Fasilitas akan jatuh tempo pada tanggal US$ 168,714 thousand). The facility will mature on
23 September 2032. September 23, 2032.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Fasilitas Kredit Berjangka Senior ini mencakup This Senior Term Loan Facility includes financial
persyaratan keuangan seperti mempertahankan rasio covenants such as maintaining a current ratio of not
lancar tidak kurang dari 1:1, rasio EBITDA terhadap less than 1:1, an EBITDA-to-debt and interest
utang dan kewajiban bunga tidak kurang dari 115%, obligations ratio of not less than 115%, and a debt-to-
rasio utang terhadap ekuitas tidak melebihi 2,5:1, equity ratio not exceeding 2.5:1, calculated based on
yang dihitung berdasarkan laporan keuangan the consolidated financial statements on a quarterly
konsolidasian setiap triwulanan. basis.
Pada tanggal 10 Juni 2025, BNI dan Mandiri menyetujui On June 10, 2025, BNI and Mandiri approved the
permohonan Perusahaan atas pengesampingan rasio Company's request for a waiver of financial ratios for
keuangan untuk periode Juni, September dan the periods of June, September, and December
Desember 2025 dan mengubah rasio utang terhadap 2025, and amended the debt-to-equity ratio to not
ekuitas menjadi tidak lebih dari 3:1. Pada tanggal exceed 3:1. On December 31, 2025, the Group had
31 Desember 2025, Grup telah memenuhi persyaratan complied with these requirements.
tersebut.
Pada tanggal 31 Desember 2025, Perusahaan telah As of December 31, 2025, the Company is in
memenuhi syarat dan kondisi yang ditetapkan seluruh compliance with the terms and conditions of all the
pinjaman jangka panjang-pihak ketiga. long-term loans third parties.
Pada tanggal 27 November 2025, BNI dan Mandiri On November 27, 2025, BNI and Mandiri changed
mengubah suku bunga menjadi Compounded IndONIA the interest rate to 90-days Compounded IndONIA
90 hari ditambah Spread Adjustment ditambah margin plus Spread Adjustment plus margin of 1.9% per
sebesar 1,9% per tahun. Perubahan ini berlaku sejak annum. This change has been effective since
tanggal 19 Desember 2025. December 19, 2025.
PT Bank Negara Indonesia (Persero) Tbk (BNI) Syndicated PT Bank Negara Indonesia (Persero) Tbk
Sindikasi (BNI)
BNI dan Perusahaan telah menyetujui pemberian BNI and the Company agreed to have bank facilities,
fasilitas bank sebagai berikut: as follows:
a. Kredit Investasi (KI) a. Investment Credit (KI)
Pada tanggal 17 Juli 2025, Perusahaan dan BNI On July 17, 2025, the Company and BNI signed
menandatangani perjanjian fasilitas kredit investasi an investment credit facility agreement
dengan nilai Rp 2.197 miliar (setara dengan amounted to Rp 2,197 billion (equivalent to
US$ 135.000 ribu) dengan tenor 8 tahun dan suku US$ 135,000 thousand) with a tenure of 8 years
bunga Compounded IndONIA tiga bulan ditambah and an interest rate of three-months
margin sebesar 2,48% per tahun. Fasilitas ini Compounded IndONIA plus margin of 2.48% per
digunakan untuk keperluan umum Perusahaan annum. This facility will be used for the
termasuk untuk mendanai pengeluaran modal dan Company's general purposes, including funding
komponen untuk semua bisnis Perusahaan, yaitu capital expenditure and components for all the
termasuk namun tidak terbatas pada layanan Company's businesses, including but not limited
penambangan kontrak. to contract mining services.
Pada tanggal 3 Oktober 2025, BNI dan Perusahaan On October 3, 2025, BNI and the Company
menandatangani perubahan dan penambahan signed an amendment and addition to the
tujuan penggunaan fasilitas KI sehinga Kredit purpose of the KI facility, resulting in the
Investasi ini dibagi menjadi beberapa bagian: Investment Credit being divided into several
parts:
i. Tranche A i. Tranche A
Fasilitas ini digunakan untuk keperluan umum This facility is used for the Company’s general
perusahaan termasuk untuk mendanai corporate purposes, including to finance
pengeluaran modal dan komponen untuk capital expenditures and components for all
semua bisnis Perusahaan, yaitu termasuk of the Company’s businesses, including but
namun tidak terbatas pada layanan not limited to contract mining services, with a
penambangan kontrak dengan limit fasilitas facility limit of Rp 1,834 billion (equivalent to
sebesar Rp 1.834 miliar (setara dengan US$ 109,952 thousand), a tenure of
US$ 109.952 ribu) dengan tenor 8 tahun, dan 8 years, and an interest rate of three-months
tingkat suku bunga tiga bulan Compounded Compounded IndONIA plus margin of 2.48%
IndONIA ditambah margin sebesar 2,48% per per annum.
tahun.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
ii. Tranche B ii. Tranche B
Fasilitas ini digunakan untuk General This facility is used for general corporate
Corporate Purposes untuk pembiayaan purposes to finance acquisitions/
akuisisi/investasi dengan maksimum investments, with a maximum financing
pembiayaan sampai dengan 80% (delapan portion of up to 80% (eighty percent). The
puluh persen) dengan limit fasilitas sebesar facility has a limit of Rp 260 billion
Rp 260 miliar (setara dengan (equivalent to US$ 15,588 thousand),
US$ 15.588 ribu) dengan tenor 8 tahun, dan a tenure of 8 years, and an interest rate of
tingkat suku bunga Compounded IndONIA three-months Compounded IndONIA plus
tiga bulan ditambah margin sebesar 2,48% margin of 2.48% per annum.
per tahun.
Sejak ditandatanganinya fasilitas kredit ini sampai From the signing of this credit facility up to
dengan tanggal 31 Desember 2025, December 31, 2025, the Company has made
Perusahaan telah melakukan beberapa kali several drawdowns of Tranche A totaling
penarikan Tranche A dengan nilai total Rp 705.37 billion (equivalent to
sebesar Rp 705,37 miliar (setara dengan US$ 42,812 thousand). Meanwhile, drawdowns
US$ 42.812 ribu). Sedangkan, untuk Tranche B for Tranche B amounted to Rp 260 billion
sebesar Rp 260 miliar (setara dengan (equivalent to US$ 15.62 million). This facility
US$ 15,62 juta). Fasilitas ini jatuh tempo pada matured on June 23, 2033.
tanggal 23 Juni 2033.
Fasilitas Kredit Berjangka Senior ini mencakup This Senior Term Loan Facility includes
persyaratan keuangan seperti mempertahankan financial covenants such as maintaining a
rasio lancar tidak kurang dari 1:1, rasio EBITDA current ratio of no less than 1:1, an EBITDA to
terhadap utang dan kewajiban bunga tidak kurang debt and interest obligations ratio of no less
dari 115%, rasio utang terhadap ekuitas tidak than 115%, and a debt-to-equity ratio not
melebihi 3:1, yang dihitung berdasarkan laporan exceeding 3:1, which are calculated based on
keuangan konsolidasian setiap triwulanan. the consolidated financial statements on a
quarterly basis.
Pada tanggal 31 Desember 2025, Perusahaan As of December 31, 2025, the Company is in
telah memenuhi syarat dan kondisi yang compliance with the terms and conditions of all
ditetapkan seluruh pinjaman jangka panjang- the long-term loans third parties.
pihak ketiga.
b. Fasilitas pinjaman non tunai b. NCL facility
Pada tanggal 25 Juli 2025, Perusahaan dan BNI On July 25, 2025, the Company and BNI signed
menandatangani perjanjian fasilitas pinjaman non a non-cash loan facility agreement equivalent to
tunai setara US$ 25 juta, dengan tenor fasilitas US$ 25 million, with a facility tenure of 1 year.
1 tahun. Fasilitas ini dapat digunakan untuk This facility can be used for the issuance of
penerbitan Bank Garansi (BG), untuk keperluan bank guarantees (BG), including bid bonds,
jaminan tender, jaminan uang muka, jaminan advance payment guarantees, performance
pelaksanaan, dan jaminan pemeliharaan. bonds, and maintenance bonds.
Pada tanggal 3 Oktober 2025, BNI dan On October 3, 2025, BNI and the Company
Perusahaan menyepakati perubahan atas agreed to amend the non-cash loan facility,
fasilitas pinjaman non tunai, termasuk including the addition of its intended use. With
penambahan tujuan penggunaannya. Dengan this amendment, the limit of the non-cash loan
perubahan ini, limit fasilitas pinjaman non tunai facility became US$ 31.2 million. The increase
menjadi US$ 31,2 juta. Penambahan limit ini in the limit resulted from the reallocation
berasal dari realokasi (switching) limit dari fasilitas (switching) of the limit from the Investment
kredit investasi. Credit facility.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Selain itu, tujuan penggunaan fasilitas pinjaman In addition, the purpose of the non-cash loan
non tunai juga diperluas. Kini fasilitas ini dapat facility has also been expanded. The facility can
digunakan untuk penerbitan Bank Garansi (BG) now be used for the issuance of Bank
atau Standby Letter of Credit (SBLC) oleh Guarantees (BG) or Standby Letters of Credit
Perusahaan dan anak perusahaannya, untuk (SBLC) by the Company and its subsidiaries for
keperluan-keperluan berikut: the following purposes:
i. Jaminan tender/ penawaran i. Tender/bid bond
ii. Uang muka ii. Advance payment
iii. Jaminan pelaksanaan pekerjaan iii. Performance bond
iv. Jaminan pemeliharaan iv. Maintenance bond
v. Jaminan lainnya (termasuk penerbitan v. Other guarantees (including the issuance
custom bond, demand guarantee dan of custom bonds, demand guarantees, and
counter guarantee). counter guarantees).
Sejak ditandatanganinya fasilitas kredit ini Since the signing of this credit facility up to
sampai dengan tanggal 31 Desember 2025 December 31, 2025, the Company has utilized
Perusahaan telah menggunakan fasilitas ini this facility amounted to US$ 15.01 million.
sebesar US$ 15,01 juta.
PT Bank Mandiri (Persero) Tbk (Mandiri) PT Bank Mandiri (Persero) Tbk (Mandiri)
Mandiri dan Perusahaan telah menyetujui pemberian Mandiri and the Company agreed to have bank
fasilitas bank sebagai berikut: facilities, as follows:
Pada tahun yang berakhir 31 Desember 2025, Mandiri For the year ended December 31, 2025, Mandiri and
dan Perusahaan telah menyetujui pemberian fasilitas the Company have agreed on the provision of the
bank sebagai berikut: following banking facilities:
a. Kredit Investasi a. Investment Credit
Pada tanggal 28 Agustus 2025, Perusahaan dan On August 28, 2025, the Company and Mandiri
Mandiri menandatangani perjanjian fasilitas signed an Investment Credit facility agreement
Kredit Investasi dengan nilai maksimal sebesar with a maximum value of Rp 2.5 trillion
Rp 2,5 triliun (setara dengan US$ 149 juta), dibagi (equivalent to US$ 149 million), divided into
menjadi beberapa bagian limit fasilitas sebagi several facility limits as follows:
berikut:
i. Tranche A i. Tranche A
Fasilitas ini digunakan untuk pembiayaan This facility is used to finance capital
belanja modal terkait pembelian setiap aset expenditure related to the purchase of any
usaha untuk seluruh usaha peminjam, Business Assets for all of the borrower’s
termasuk namun tidak terbatas pada kontrak businesses, including but not limited to
jasa pertambangan, kontrak jasa rekayasa, mining service contracts, engineering,
pengadaan, dan pembangunan (engineering, procurement and construction (EPC)
procurement and construction) atau kontrak contracts, or other business-related
terkait kegiatan usaha lainnya yang contracts as stated in the articles of
disebutkan dalam anggaran dasar. Dengan association. The facility has a limit of
limit fasilitas sebesar Rp 1,5 triliun (setara Rp 1.5 trillion (equivalent to
dengan US$ 89.928 ribu), dengan tenor US$ 89,928 thousand), with a tenure of
8 tahun dan tingkat suku bunga Compounded 8 years, and an interest rate of three-
IndONIA tiga bulan ditambah margin sebesar months Compounded IndONIA plus margin
2,48% per tahun. of 2.48% per annum.
Sejak ditandatanganinya fasilitas kredit ini Since the signing of this credit facility up to
sampai dengan tanggal 31 Desember 2025, December 31, 2025, the Company has
Perusahaan telah melakukan beberapa made several drawdowns with a total value
penarikan dengan nilai total sebesar of Rp 117.5 billion (equivalent to
Rp 117,5 miliar (setara dengan US$ 7,044 thousand). This facility will
US$ 7.044 ribu). Fasilitas ini jatuh tempo pada mature on June 23, 2033.
23 Juni 2033.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
ii. Tranche B ii. Tranche B
Fasilitas ini digunakan untuk pembiayaan This facility is used to finance cash flow
cashflow gap dalam rangka ekspansi usaha gaps in connection with the Company’s
Perusahaan, fasilitas ini terbagi lagi menjadi: business expansion, and is further divided
into:
a) Tranche B.1 dengan limit sebesar a) Tranche B.1 with a limit of
Rp 320 miliar (setara dengan Rp 320 billion (equivalent to
US$ 19.185 ribu) untuk pembiayaan US$ 19,185 thousand) for financing
terkait akuisisi Grup Hafar. related to the acquisition of Hafar
Group.
b) Tranche B.2 dengan limit sebesar b) Tranche B.2 with a limit of
Rp 680 miliar (setara dengan Rp 680 billion (equivalent to
US$ 40.767 ribu) untuk pembiayaan US$ 40,767 thousand) for financing
terkait akuisisi dimasa yang akan related to future acquisitions.
datang.
Tenor facility ini selama 8 tahun dan tingkat The tenure of this facility is 8 years, with an
suku bunga Compounded IndONIA tiga bulan interest rate of fs Compounded IndONIA
ditambah margin sebesar 2.48% per tahun. plus margin of 2.48% per annum.
Sejak ditandatanganinya fasilitas kredit ini Since the signing of this credit facility up to
sampai dengan tanggal 31 Desember 2025, December 31, 2025, the Company has
Perusahaan telah melakukan penarikan made a drawdown under Tranche B.1
Tranche B.1 sebesar Rp 829,33 miliar (setara amounted to Rp 829.33 billion (equivalent to
dengan US$ 50,16 juta), Fasilitas ini jatuh US$ 50.16 million). This facility will mature
tempo pada 23 Juni 2033. on June 23, 2033.
b. Fasilitas pinjaman non tunai b. NCL Facility
Pada tanggal 29 September 2025, Perusahaan On September 29, 2025, the Company and
dan Mandiri menandatangani perjanjian fasilitas Bank Mandiri signed a non-cash loan facility
pinjaman non tunai, fasilitas ini bersifat global line agreement. This facility is a global line shared
dengan Anak Perusahaan, PTKBL, PTCEP, dan with the Company’s subsidiaries, PTKBL,
Grup Hafar. Fasilitas ini dapat digunakan untuk: PTCEP, dan Hafar Group. The facility can be
used for:
i. BG/SBLC i. BG/SBLC
Fasilitas ini dapat digunakan untuk penerbitan This facility can be used for the issuance of
Bid bond, performance bond, advance bid bonds, performance bonds, advance
payment bond, retention bond, payment bond, payment bonds, retention bonds, payment
counter guarantee, custom bond dan SBLC bonds, counter guarantees, custom bonds,
dengan limit sebesar US$ 60 juta. Penerbitan and SBLCs, with a limit of US$ 60 million.
BG/SBLC ini terkait dengan pelaksanaan The issuance of this BG/SBLC is related to
proyek sesuai dengan aktivitas bisnis the execution of projects in line with the
Perusahaan. Company’s business activities.
ii. LC/SKBDN ii. LC/SKBDN
Fasilitas ini dapat digunakan untuk penerbitan This facility can be used for the issuance of
LC Impor dan SKBDN (Sight/Usance/UPAS/ Import LCs and Domestic LCs (Sight/
UPAU) dengan limit sebesar US$ 40 juta. Usance/UPAS/UPAU) with a limit of
Tujuan penggunakan fasilitas ini untuk US$ 40 million. The purpose of this facility
pembelian bahan baku, bahan penolong, is to finance the purchase of raw materials,
bahan bakar, spare parts, peralatan IT dan auxiliary materials, fuel, spare parts, IT
peralatan operasional Perusahaan, equipment, and the Company’s operational
pembelian komponen dan material konstruksi tools, as well as the purchase of
termasuk struktur besi dan baja, pre-fabrikasi construction components and materials,
serta precast. including steel and iron structures,
prefabricated, and precast materials.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Sejak ditandatanganinya fasilitas kredit ini sampai Since the signing of this credit facility up to
dengan tanggal 31 Desember 2025, Perusahaan telah December 31, 2025, the Company has utilized this
menggunakan fasilitas ini sebesar US$ 27,26 ribu. facility amounted to US$ 27.26 thousand.
Fasilitas pinjaman dengan Mandiri mencakup The loan facilities with Mandiri include financial
persyaratan keuangan seperti mempertahankan requirements such as maintaining an adjusted
penyesuaian rasio lancar tidak kurang dari 1x, rasio current ratio of not less 1x, an EBITDA to interest-
EBITDA terhadap utang dan kewajiban bunga tidak bearing debt ratio of not less than 1.15x, and a debt-
kurang dari 1,15x, rasio utang terhadap ekuitas tidak to-equity ratio not exceeding 3.5x, calculated based
melebihi 3,5x, yang dihitung berdasarkan laporan on the quarterly consolidated financial statements.
keuangan konsolidasian triwulanan.
Pada tanggal 31 Desember 2025, Perusahaan telah As of December 31, 2025, the Company is in
memenuhi syarat dan kondisi yang ditetapkan seluruh compliance with the terms and conditions of all the
pinjaman jangka panjang-pihak ketiga. long-term loans third parties.
Fasilitas pinjaman jangka panjang dijaminkan dengan The long-term loan facilities are secured by heavy
alat berat, peralatan dan kendaraan kepada BCA equipment, machinery, and vehicles to BCA with
dengan nilai tercatat sebesar US$ 270.649 ribu, BNI carrying value amounted to US$ 270,649 thousand,
dan Mandiri Sindikasi sebesar US$ 232.267 ribu, serta BNI and Mandiri Syndication amounted to
Mandiri sebesar US$ 22.355 ribu pada tanggal US$ 232,267 thousand, also with Mandiri
31 Desember 2025 (31 Desember 2024: BCA dengan amounted to US$ 22,355 thousand as of
nilai tercatat sebesar US$ 122.868 ribu serta BNI December 31, 2025 (December 31, 2024: BCA with
sebesar US$ 19.044 ribu) (Catatan 13). carrying value amounted to US$ 122,868 million
also with BNI and Mandiri Syndication amounted to
US$ 19,044 million) (Note 13).
Manajemen berpendapat bahwa nilai jaminan tersebut Management believes that the collateral is adequate
cukup untuk memenuhi fasilitas pinjaman jangka to cover the long-term loan facilities.
panjang.
Australia and New Zealand Banking Grup Ltd (ANZ) Australia and New Zealand Banking Group Ltd
(ANZ)
Pada tanggal 13 Mei 2024, HBS menandatangani On May 13, 2024, HBS executed a letter of offer for
letter of offer untuk total fasilitas sebesar K 70 juta total facilities of K70 million (equivalent to
(setara dengan US$ 16,8 juta), yang terdiri dari US$ 16.8 million), comprising Facility A of K 30
Fasilitas A sebesar K 30 juta (setara dengan million (equivalent to US$ 7.2 million) for refinancing
US$ 7,2 juta) untuk pembiayaan kembali pinjaman of existing borrowings with Bank South Pacific and
yang ada pada Bank South Pacific dan Fasilitas B Facility B of K 30 million (equivalent to
sebesar K 30 juta (setara dengan US$ 7,2 juta) untuk US$ 7.2 million) for capital expenditure. The
belanja modal. Suku bunga yang berlaku adalah applicable interest rates are 7.59% for Facility A and
7,59% untuk Fasilitas A dan 6,95% untuk Fasilitas B. 6.95% for Facility B.
Pada tanggal 20 Desember 2024, HVC On December 20, 2024, HVC entered into a loan
menandatangani perjanjian fasilitas pinjaman dengan facility agreement with ANZ with a total facilities of
ANZ dengan total fasilitas sebesar K 20 juta (setara K 20 million (equivalent to US$ 4.8 million) to fund
dengan US$ 4,8 juta) untuk mendanai belanja modal. capital expenditure. ANZ finances 75% of the
ANZ membiayai 75% dari biaya proyek sesuai dengan project cost in line with the joint venture
pengaturan joint venture. Fasilitas ini dikenakan bunga arrangement. The facility bears interest
sebesar 6,95%. at 6.95%.
Pada tanggal 22 Oktober 2025, HBS memperoleh On October 22, 2025, HBS obtained an additional
tambahan fasilitas, Fasilitas C, sebesar K 20 juta facility (Facility C) of K 20 million (equivalent to
(setara dengan US$ 4,8 juta) untuk pembiayaan US$ 4.8 million) to refinance borrowings from credit
kembali pinjaman dari kredit bank. Fasilitas ini bank. The facility carries an interest rate of 7.59%
dikenakan suku bunga 7,59% dan memiliki jangka and has a tenor of 24 months.
waktu 24 bulan.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Fasilitas A dan Fasilitas C merupakan fasilitas Facility A and Facility C are non-revolving facilities.
non-revolving. Fasilitas B dan fasilitas HVC Facility B and the HVC facility are revolving facilities,
merupakan fasilitas revolving, dengan setiap with each drawdown structured as a term loan with
penarikan dana (drawdown) disusun sebagai a tenor of 36 months.
pinjaman berjangka dengan tenor 36 bulan.
Sejak ditandatanganinya fasilitas kredit ini sampai Since the signing of this credit facility up to
dengan tanggal 31 Desember 2025, HBS telah December 31, 2025, HBS has made a drawdown
melakukan penarikan Fasilitas A sebesar K 40 juta under Facility A amounted to K 40 million (equivalent
(setara dengan US$ 9,6 juta), Fasilitas B sebesar to US$ 9.6 million), Facility B amounted to
K 33 juta (setara dengan US$ 7,7 juta) dan Fasilitas C K 33 million (equivalent to US$ 7.7 million) and
sebesar K 20 juta (setara dengan US$ 4,7 juta). HVC Facility C amounted to K 20 million (equivalent to
telah melakukan penarikan Fasilitas C sebesar US$ 4.7 million). HVC has made a drawdown
K 13 juta (setara dengan US$ 3,2 juta). amounted to K 13 million (equivalent to
US$ 3.2 million).
Fasilitas pinjaman dengan ANZ untuk HBS mencakup The loan facilities with ANZ for HBS include financial
persyaratan keuangan seperti kewajiban untuk covenant such as maintaining an adjusted current
mempertahankan rasio lancar yang disesuaikan tidak ratio of not less than 0.90, a debt-to-EBITDA ratio of
kurang dari 0,90, rasio utang terhadap EBITDA tidak not greater than 2.50x, and an interest coverage
lebih dari 2,50x, serta rasio cakupan bunga tidak ratio of not less than 1.75x.
kurang dari 1,75x.
Fasilitas pinjaman dengan ANZ untuk HVC mencakup The loan facility with ANZ for HVC include financial
persyaratan keuangan seperti kewajiban untuk covenant such as maintain a debt-to-EBITDA ratio
mempertahankan rasio utang terhadap EBITDA tidak of less than 2x and an interest coverage ratio of
kurang dari 2x serta rasio cakupan bunga tidak lebih greater than 3x.
dari 3x.
Pada tanggal 31 Desember 2025, Perusahaan telah As of December 31, 2025, the Company is in
memenuhi syarat dan kondisi yang ditetapkan seluruh compliance with the terms and conditions of all the
pinjaman jangka panjang-pihak ketiga. long-term loans third parties.
Moniplus Simberi Funding (Moniplus) Moniplus Simberi Funding (Moniplus)
Pada Oktober 2023, HBS menandatangani perjanjian In October 2023, HBS entered into a loan
pinjaman dengan Moniplus untuk membiayai agreement with Moniplus to finance the acquisition
pembelian 15 unit truk angkut artikulasi Rokbak (ADT) of 15 Rokbak articulated dump trucks (ADTs) for the
untuk proyek Simberi. Tahap pertama yang mencakup Simberi project. The first tranche, covering 10 units,
10 unit memiliki jangka waktu 36 bulan dengan suku has a tenor of 36 months with a fixed interest rate of
bunga tetap sebesar 10,50%. Fasilitas ini disusun 10.50%. The facility is structured as interest-only for
dengan skema pembayaran hanya bunga the first three months. Interest is capitalised
(interest-only) selama tiga bulan pertama. Bunga monthly.
dikapitalisasi setiap bulan.
Lima unit ADT sisanya dibiayai melalui pinjaman The remaining five ADTs are financed under
berjangka terpisah dengan jangka waktu 36 bulan dan separate term loans with a tenor of 36 months and
suku bunga tetap sebesar 10,50%. a fixed interest rate of 10.50%.
Pinjaman tambahan diperoleh dari Moniplus pada Additional loans were obtained from Moniplus in
tahun 2024 dan 2025 untuk membiayai peralatan 2024 and 2025 to finance supporting equipment,
pendukung, termasuk bulldozer. Fasilitas-fasilitas including bulldozers. These facilities have tenors of
tersebut memiliki jangka waktu 36 bulan dengan suku 36 months and carry fixed interest rates ranging
bunga tetap berkisar antara 11% hingga 12%. from 11% to 12%.
Pada Mei 2024, HVC, menandatangani perjanjian In May 2024, HVC, entered into a loan agreement
pinjaman dengan Moniplus untuk membiayai mesin with Moniplus to finance crushers for the Hidden
crusher untuk proyek Hidden Valley sebesar K 9,5 juta Valley project amounting to K 9.5 million (equivalent
(setara dengan US$ 2,2 juta). Fasilitas ini memiliki to US$ 2.2 million). The facility has a tenor of
jangka waktu 33 bulan, suku bunga tetap sebesar 33 months, a fixed interest rate of 10.50%, and is
10,50%, dan disusun dengan skema interest-only structured as interest-only for the first three months.
selama tiga bulan pertama.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada Juni 2025, HVC memperoleh tambahan In June 2025, HVC obtained an additional loan from
pinjaman dari Moniplus untuk membiayai sebuah Moniplus to finance a bulldozer, with a tenor of
bulldozer, dengan jangka waktu 36 bulan dan suku 36 months and a fixed interest rate of 12%.
bunga tetap sebesar 12%.
Sejak ditandatanganinya fasilitas kredit ini sampai Since the signing of this credit facility up to
dengan tanggal 31 Desember 2025, HBS dan HVC December 31, 2025, HBS and HVC has made a
telah melakukan penarikan Fasilitas Moniplus masing- drawdown under Facility Moniplus amounted to
masing sebesar K 39,9 juta (setara dengan K 39.9 million (equivalent to US$ 9.4 million) and
US$ 9,4 juta) dan K 10 juta (setara dengan K 10 million (equivalent to US$ 2.4 million),
US$ 2,4 juta). respectively.
Tidak terdapat persyaratan keuangan atas pinjaman There is no financial covenant related to this loan.
ini.
Beban bunga pinjaman jangka panjang dari pihak The interest expenses incurred from long-term loans
ketiga untuk tahun yang berakhir 31 Desember 2025 from third parties for the year ended
sebesar US$ 31.283 ribu (2024: US$ 16.008 ribu) December 31, 2025, amounted to
(Catatan 34). US$ 31,283 thousand (2024: US$ 16,008 thousand)
(Note 34).
26. UTANG OBLIGASI 26. BONDS PAYABLE
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Obligasi Berkelanjutan I Petrosea Petrosea Continuous Registration Bonds I
Tahap I 2024 (Catatan 1e) 56.787 61.874 Phase I 2024 (Note 1e)
Tahap II 2025 (Catatan 1e) 59.588 - Phase II 2025 (Note 1e)
Biaya transaksi belum diamortisasi (835) (570) Unamortized transaction cost
Bunga masih harus dibayar 400 267 Accrued interest
Jumlah 115.940 61.571 Total
Bagian yang jatuh tempo dalam satu tahun (400) (3.175) Current maturities
Utang obligasi - setelah dikurangi bagian
yang jatuh tempo dalam satu tahun 115.540 58.396 Bonds payable - net of current maturities
Tingkat bunga per tahun untuk Seri A, Seri B, Seri C The annual interest rates of Series A, Series B,
dan Seri D masing-masing sebesar 6,50%, 8,00%, Series C and Series D Bonds are 6.50%, 8.00%,
8,75% dan 9,50%, yang dibayarkan setiap triwulan. 8.75% and 9.50%, respectively, that are paid on a
Jangka waktu obligasi untuk Seri A, Seri B, Seri C, dan quarterly basis. The period of bonds for Series A,
Seri D masing-masing adalah 367 hari, 3 tahun, Series B, Series C, and Series D are 367 days,
5 tahun, dan 7 tahun sejak tanggal emisi. 3 years, 5 years, and 7 years, respectively, from
emission date.
Obligasi ini memperoleh pemeringkatan “A+“ dari The bonds obtained a rating of “A+“ from
PT Pemeringkat Efek Indonesia (PEFINDO) PT Pemeringkat Efek Indonesia (PEFINDO) based
berdasarkan surat penegasan atas pemeringkatan on confirmation letter related to rating on
tanggal 12 September 2024. September 12, 2024.
Pada tanggal 10 September 2025, PEFINDO telah On September 10, 2025, PEFINDO issued
menerbitkan Ringkasan Peringkat Korporasi dan Corporate & Instrument Rating Summary with
Instrumen dengan peringkat idA+/stabil (single A plus; idA+/stable (single A plus; stable outlook) for the
prospek stabil) untuk periode 9 September 2025 period September 9, 2025 until September 1, 2026.
hingga 1 September 2026.
Obligasi diterbitkan dengan tujuan untuk mendanai The bonds were issued for the purpose of working
kebutuhan modal kerja Perusahaan dan telah capital and have been registered on the IDX.
dicatatkan di BEI.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
PT Kustodian Sentral Efek Indonesia bertindak PT Kustodian Sentral Efek Indonesia acts as
sebagai agen pembayaran, PT Bank Tabungan payment agent facility, PT Bank Tabungan Negara
Negara (Persero) Tbk sebagai Wali Amanat, (Persero) Tbk acts as Trustee Agent, PT BCA
PT BCA Sekuritas, PT Henan Putihrai Sekuritas, Sekuritas, PT Henan Putihrai Sekuritas, PT BNI
PT BNI Sekuritas, PT Sucor Sekuritas, Sekuritas, PT Sucor Sekuritas, PT Trimegah
PT Trimegah Sekuritas Indonesia Tbk, PT Aldiracita Sekuritas Indonesia Tbk, PT Aldiracita Sekuritas
Sekuritas Indonesia dan PT BRI Danareksa Sekuritas Indonesia and PT BRI Danareksa Sekuritas act as
sebagai Penjamin Emisi dan Pelaksana Efek. Underwriters and Arrangers.
Perusahaan diwajibkan untuk memelihara rasio The Company is required to maintain the following
keuangan seperti mempertahankan rasio lancar tidak financial ratios such as maintaining the current ratio
kurang dari 1x, rasio EBITDA terhadap kewajiban not less than 1x the EBITDA to interest plus
bunga dan cicilan tidak kurang dari 1,15x kali, rasio installments ratio not less than 1.15x, and the
utang berbunga terhadap ekuitas tidak melebihi 3x, interest-bearing debt to equity ratio not exceeding
yang dihitung berdasarkan laporan keuangan 3x, calculated based on the annual consolidated
konsolidasian setiap tahunan. financial statements.
Pada tanggal 31 Desember 2025, Perusahaan telah As of December 31, 2025, the Company is in
memenuhi syarat dan kondisi yang ditetapkan seluruh compliance with the terms and conditions of all the
utang obligasi. bonds payable.
Perusahaan diwajibkan mematuhi pembatasan dan The Company is required to comply with restrictions
kewajiban berdasarkan Perjanjian Perwaliamanatan, and obligations under the Trust Deed Agreement,
antara lain: including:
i. Larangan melakukan tindakan tertentu yang i. A prohibition from undertaking certain actions
dapat merugikan kepentingan pemegang obligasi that may harm the interests of the bondholders
tanpa persetujuan Wali Amanat dan/atau Rapat without the approval of the Trustee and/or a
Umum Pemegang Obligasi (RUPO) sesuai Bondholders’ Meeting (RUPO) in accordance
ketentuan yang berlaku; with applicable regulations;
ii. Kewajiban penyampaian laporan keuangan, ii. An obligation to submit financial reports,
laporan kepatuhan, dan informasi material compliance reports, and material information to
kepada Wali Amanat; dan the Trustee; and
iii. Pembatasan atas tindakan korporasi tertentu iii. Restrictions on certain corporate actions that
yang berpotensi mempengaruhi kemampuan may potentially affect the Company’s ability to
Perusahaan dalam memenuhi kewajiban meet its bond payment obligations.
pembayaran obligasi;
Pada tanggal 31 Desember 2025, Perusahaan telah As of December 31, 2025, the Company is in
memenuhi syarat dan kondisi yang ditetapkan seluruh compliance with the terms and conditions of all the
utang obligasi. Sampai dengan tanggal laporan bonds payable. Until the release date of the financial
keuangan diterbitkan: statement:
i. Perusahaan tidak berada dalam kondisi gagal i. The Company is not in a default condition with
bayar (default) atas kewajiban obligasi; respect to its bond obligations;
ii. Perusahaan telah memenuhi semua kondisi yang ii. The Company has fulfilled all conditions
disyaratkan dalam Perjanjian Perwaliamanatan; required under the Trust Deed Agreement;
iii. Tidak terdapat restrukturisasi utang atas obligasi; iii. There is no debt restructuring related to the
bonds;
iv. Tidak terdapat kejadian kelalaian (event of iv. There is no event of default as defined in the
default) sebagaimana didefinisikan dalam Trust Deed Agreement.
Perjanjian Perwaliamanatan.
Beban bunga utang obligasi pada tahun yang berakhir The interest expenses incurred from bonds payable
31 Desember 2025 sebesar US$ 9.531 ribu for the year ended December 31, 2025 amounted to
(2024: US$ 267 ribu) (Catatan 34). US$ 9,531 thousand (2024: US$ 267 thousand)
(Note 34).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Rekonsiliasi arus kas aktivitas pendanaan yang timbul Reconciliation of cashflows from financing activities
dari utang obligasi adalah: arising from bonds payable are as follows:
1 Januari/ 31 Desember/
January 1, Arus kas masuk/ Arus kas keluar/ Perubahan nonkas/ December 31,
2025 Cash inflow Cash outflow Noncash changes 2025
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Utang obligasi 61.571 59.587 (2.801) (2.417) 115.940 Bonds payable
1 Januari/ 31 Desember/
January 1, Arus kas masuk/ Arus kas keluar/ Perubahan nonkas/ December 31,
2024 Cash inflow Cash outflow Noncash changes 2024
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Utang obligasi - 61.564 - 7 61.571 Bonds payable
27. UTANG SUKUK IJARAH 27. SUKUK IJARAH PAYABLE
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Sukuk Ijarah Berkelanjutan I Petrosea Petrosea Continuous Registration Sukuk Ijarah I
Tahap I 2024 (Catatan 1e) 27.827 30.937 Phase I 2024 (Note 1e)
Tahap II 2025 (Catatan 1e) 29.794 - Phase II 2025 (Note 1e)
Biaya transaksi belum diamortisasi (382) (341) Unamortized transaction cost
Imbalan ijarah yang masih harus dibayar 194 130 Accrued ijarah returns
Jumlah 57.433 30.726 Total
Bagian yang jatuh tempo dalam satu tahun (194) (2.172) Current maturities
Utang sukuk ijarah - setelah dikurangi bagian
yang jatuh tempo dalam satu tahun 57.239 28.554 Sukuk ijarah payable - net of current maturities
Tingkat imbalan ijarah per tahun untuk Seri A, Seri B, The annual ijarah return rates of Series A, Series B,
Seri C dan Seri D masing-masing sebesar 6,50%, Series C, and Series D Bonds are 6.50%, 8.00%,
8,00%, 8,75% dan 9,50%, yang dibayarkan setiap 8.75% and 9.50%, respectively, that are paid on a
triwulan. Jangka waktu sukuk ijarah untuk Seri A, Seri quarterly basis. The period of sukuk ijarah for Series
B, Seri C, dan Seri D masing-masing adalah 367 hari, A, Series B, Series C, and Series D are 367 days,
3 tahun, 5 tahun, dan 7 tahun sejak tanggal emisi. 3 years, 5 years, and 7 years, respectively, from
emission date.
Sukuk ijarah ini memperoleh pemeringkatan “A+“ dari The sukuk ijarah obtained a rating of “A+“ from
PT Pemeringkat Efek Indonesia (PEFINDO) PT Pemeringkat Efek Indonesia (PEFINDO) based
berdasarkan surat penegasan atas pemeringkatan on confirmation letter related to rating on
tanggal 12 September 2024. September 12, 2024.
Pada tanggal 10 September 2025, PEFINDO telah On September 10, 2025, PEFINDO has issued
menerbitkan Ringkasan Peringkat Korporasi dan Corporate & Instrument Rating Summary with
Instrumen dengan peringkat idA+/stabil (single A plus; idA+/stable (single A plus; stable outlook) for the
prospek stabil) untuk periode 9 September 2025 period September 9, 2025 until September 1, 2026.
hingga 1 September 2026.
Sukuk ijarah diterbitkan dengan tujuan untuk Sukuk ijarah were issued for the purpose of working
mendanai kebutuhan modal kerja Perusahaan dan capital and have been registered on the IDX.
telah dicatatkan di BEI.
PT Kustodian Sentral Efek Indonesia bertindak PT Kustodian Sentral Efek Indonesia acts as
sebagai agen pembayaran, PT Bank Tabungan payment agent facility, PT Bank Tabungan Negara
Negara (Persero) Tbk sebagai Wali Amanat, PT BCA (Persero) Tbk acts as Trustee Agent, PT BCA
Sekuritas, PT Henan Putihrai Sekuritas, PT BNI Sekuritas, PT Henan Putihrai Sekuritas, PT BNI
Sekuritas, PT Sucor Sekuritas, PT Trimegah Sekuritas Sekuritas, PT Sucor Sekuritas, PT Trimegah
Indonesia Tbk, PT Aldiracita Sekuritas Indonesia dan Sekuritas Indonesia Tbk, PT Aldiracita Sekuritas
PT BRI Danareksa Sekuritas sebagai Penjamin Emisi Indonesia and PT BRI Danareksa Sekuritas act as
dan Pelaksana Efek. Underwriters and Arrangers.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Perusahaan diwajibkan untuk memelihara rasio The Company is required to maintain the following
keuangan seperti mempertahankan rasio lancar tidak financial ratios such as maintaining the current ratio
kurang dari 1x, rasio EBITDA terhadap kewajiban bagi not less than 1x, the EBITDA to profit sharing plus
hasil dan cicilan tidak kurang dari 1,15x, rasio utang installments ratio not less than 1.15x, and the profit-
bagi hasil terhadap ekuitas tidak melebihi 3x, yang sharing debt to equity ratio not exceeding 3x,
dihitung berdasarkan laporan keuangan konsolidasian calculated based on the annually consolidated
setiap tahunan. financial statements.
Perusahaan diwajibkan mematuhi pembatasan dan The Company is required to comply with restrictions
i.
kewajiban berdasarkan Perjanjian Perwaliamanatan, and obligations under the Trust Deed Agreement,
antara lain: including:
i. Larangan melakukan tindakan tertentu yang ii. A prohibition from undertaking certain actions
dapat merugikan kepentingan pemegang sukuk that may adversely affect the interests of the
ijarah tanpa persetujuan Wali Amanat dan/atau sukuk ijarah holders without obtaining approval
Rapat Umum Pemegang Sukuk Ijarah (RUPSI) from the Trustee and/or a Sukuk Holders’
sesuai ketentuan yang berlaku; Meeting (RUPSI), in accordance with
applicable regulations;
ii. Kewajiban penyampaian laporan keuangan, iii.
ii. An obligation to submit financial statements,
laporan kepatuhan, dan informasi material compliance reports, and material information to
kepada Wali Amanat; the Trustee;
iii. Pembatasan atas tindakan korporasi tertentu iv.
iii. Restrictions on certain corporate actions that
yang berpotensi mempengaruhi kemampuan may potentially affect the Company’s ability to
Perusahaan dalam memenuhi kewajiban meet its sukuk ijarah payment obligations.
pembayaran sukuk ijarah;
Pada tanggal 31 Desember 2025, Perusahaan telah As of December 31, 2025, the Company is in
memenuhi syarat dan kondisi yang ditetapkan seluruh compliance with the terms and conditions of all the
utang sukuk ijarah. Sampai dengan tanggal laporan sukuk ijarah payable. Until the release date of the
keuangan diterbitkan: financial statement:
i. Perusahaan tidak berada dalam kondisi gagal i. The Company is not in a default condition with
bayar (default) atas kewajiban sukuk ijarah; respect to its sukuk ijarah obligations;
ii. Perusahaan telah memenuhi semua kondisi yang ii.
ii. The Company has fulfilled all conditions
disyaratkan dalam Perjanjian Perwaliamanatan; required under the Trust Deed Agreement;
iii. Tidak terdapat restrukturisasi utang atas sukuk iii.
iii. There is no debt restructuring related to the
ijarah; sukuk ijarah;
iv. Tidak terdapat kejadian kelalaian (event of iv.
iv. There is no event of default as defined in the
default) sebagaimana didefinisikan dalam Trust Deed Agreement.
Perjanjian Perwaliamanatan.
Pada tanggal 31 Desember 2025, Perusahaan telah As of December 31, 2025, the Company is in
memenuhi syarat dan kondisi yang ditetapkan seluruh compliance with the terms and conditions of all the
utang sukuk ijarah. sukuk ijarah payable.
Sukuk ijarah ini tidak dijaminkan dengan agunan Sukuk ijarah is not secured by specific collateral.
khusus.
Objek ijarah yang mendasari penerbitan sukuk ijarah Ijarah objects that underlie the issuance of sukuk
berasal dari manfaat atas jasa pertambangan yang ijarah is derived from beneficiary of mining services
diselenggarakan oleh Perusahaan. conducted by the Company.
Beban imbal hasil atas utang sukuk ijarah pada tahun The return incurred from sukuk ijarah payable for the
yang berakhir 31 Desember 2025 sebesar year ended December 31, 2025 amounted to
US$ 4.673 ribu (2024: 130 ribu) (Catatan 34). US$ 4,673 thousand (2024: 130 thousand)
(Note 34).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Rekonsiliasi arus kas aktivitas pendanaan yang timbul Reconciliation of cashflows from financing activities
dari utang sukuk ijarah adalah: arising from sukuk ijarah payable are as follows:
1 Januari/ 31 Desember/
January 1, Arus kas masuk/ Arus kas keluar/ Perubahan nonkas/ December 31,
2025 Cash inflow Cash outflow Noncash changes 2025
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Utang sukuk ijarah 30.726 29.794 (1.966) (1.121) 57.433 Sukuk ijarah payable
1 Januari/ 31 Desember/
January 1, Arus kas masuk/ Arus kas keluar/ Perubahan nonkas/ December 31,
2024 Cash inflow Cash outflow Noncash changes 2024
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Utang sukuk ijarah - 30.790 - (64) 30.726 Sukuk ijarah payable
28. LIABILITAS JANGKA PANJANG LAINNYA 28. OTHER LONG-TERM LIABILITIES
Liabilitas jangka panjang lainnya merupakan provisi Other long-term liabilities consist of reclamation and
biaya reklamasi, penutupan tambang dari mine-closure provision from PTCEP, the second
PTCEP dan termin kedua pembayaran untuk akuisisi installment payment for the acquisition of HBS, as
HBS, serta biaya-biaya lainnya. well as other related costs.
29. EKUITAS 29. EQUITY
a. Modal Saham dan Cadangan Umum a. Capital Stock and General Reserve
Modal Saham Capital Stock
Pada tanggal 7 Januari 2025, Perusahaan On January 7, 2025, the Company conducted
melakukan pemecahan nilai nominal saham stock split with ratio 1:10 (Note 1b). The
dengan rasio 1:10 (Catatan 1b). Komposisi composition of the Company’s shareholders as
pemegang saham Perusahaan pada tanggal of December 31, 2025 and 2024 based on the
31 Desember 2025 dan 2024 berdasarkan daftar list of shareholders provided by PT Datindo
pemegang saham dari PT Datindo Entrycom, Biro Entrycom, the Company's Bureau of Securities
Administrasi Efek Perusahaan, adalah sebagai Administration is as follows:
berikut:
31 Desember/ December 31 , 2025
Jumlah Persentase Jumlah modal
saham/ kepemilikan/ disetor/
Number of Percentage of Total paid-up
Nama Pemegang Saham shares ownership capital Name of Shareholders
% US$ '000
PT Kreasi Jasa Persada 4.571.811.700 45,33 15.157 PT Kreasi Jasa Persada
PT Caraka Reksa Optima 2.465.170.070 24,44 8.173 PT Caraka Reksa Optima
Erwin Ciputra (Komisaris) 10.654.000 0,11 37 Erwin Ciputra (Commissioner)
Michael (Presiden Direktur) 2.073.000 0,02 7 Michael (President Director)
Kartika Hendrawan (Direktur) 1.938.000 0,02 6 Kartika Hendrawan (Director)
Meinar Kusumastuti (Direktur) 14.800 0,00 0 Meinar Kusumastuti (Director)
Masyarakat (masing-masing
dibawah 5%) 3.034.388.430 30,08 10.058 Public (each below 5%)
Jumlah saham ditempatkan Number of shares issued and
dan disetor penuh 10.086.050.000 100,00 33.438 fully paid
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
31 Desember/ December 31 , 2024
Jumlah Persentase Jumlah modal
saham/ kepemilikan/ disetor/
Number of Percentage of Total paid-up
Nama Pemegang Saham shares ownership capital Name of Shareholders
% US$ '000
PT Kreasi Jasa Persada 418.762.400 41,52 13.883 PT Kreasi Jasa Persada
PT Caraka Reksa Optima 304.650.357 30,21 10.100 PT Caraka Reksa Optima
Erwin Ciputra (Komisaris) 685.400 0,07 23 Erwin Ciputra (Commissioner)
Kartika Hendrawan (Direktur) 168.800 0,02 6 Kartika Hendrawan (Director)
Michael (Presiden Direktur) 140.000 0,01 5 Michael (President Director)
Masyarakat (masing-masing
dibawah 5%) 284.198.043 28,17 9.421 Public (each below 5%)
Jumlah saham ditempatkan Number of shares issued and
dan disetor penuh 1.008.605.000 100,00 33.438 fully paid
Pada tanggal 7 November 2023, CARA, On November 7, 2023, CARA, the shareholder
pemegang saham Perusahaan, dan KJP, entitas of the Company, and KJP, direct subsidiary
anak langsung yang dikendalikan dan dimiliki controlled and owned 99.98% by PT Petrindo
sebesar 99,98% oleh PT Petrindo Jaya Kreasi Jaya Kreasi Tbk (CUAN) signed a CSPA. The
Tbk (CUAN) menandatangani PPJB. Nilai saham number of shares owned by CARA which has
milik CARA yang telah dibeli oleh KJP been purchased by KJP based on CSPA
berdasarkan PPJB sebanyak 342.925.700 lembar amounted to 342,925,700 shares (representing
saham (mewakili 34% dari keseluruhan modal 34% from the total paid up and issued capital of
disetor dan ditempatkan Grup). Transaksi ini telah the Group). This transaction has been
diselesaikan pada tanggal 16 Februari 2024. completed on February 16, 2024.
Tambahan Modal Disetor Additional Paid-in Capital
Perusahaan memiliki tambahan modal disetor dari The Company has additional paid-in capital
selisih antara jumlah pembayaran dengan jumlah from the difference between the amount of
tercatat aset bersih PTKPI, PTPRI dan PTPSB consideration paid and the carrying amount of
dalam ekuitas dan disajikan dalam tambahan net assets of PTKPI, PTPRI and PTPSB in
modal disetor. equity and disclosed in additional paid-in
capital.
Perusahaan memiliki tambahan modal disetor The Company has additional paid-in-capital
dari selisih antara pengalihan saham hasil from the difference between transfer of shares
buyback (saham treasuri) dengan jumlah yang resulting from a buyback (treasury shares) and
tercatat. the carrying amount.
Saham Treasuri Treasury Shares
Pada tanggal 10 Juni 2020, melalui Surat On June 10, 2020, through a Letter of
Keterbukaan Informasi kepada Pemegang Information Disclosure to Shareholders, the
Saham, Perusahaan mengumumkan akan Company announced that it would repurchase
melakukan pembelian kembali saham the Company’s shares (buyback).
Perusahaan (buyback).
Dana pembelian kembali saham sebesar Planned buyback funds amounted
US$ 2.033 ribu (setara dengan Rp 30.000.000 US$ 2,033 thousand (equivalent to
ribu) (tiga puluh miliar Rupiah), dengan asumsi Rp 30,000,000 thousand) (thirty billion
nilai tukar Dolar Amerika Serikat ke Rupiah adalah Rupiah), assuming the exchange rate of the
Rp 15.000 (lima belas ribu Rupiah), yang berasal United States Dollar to Rupiah is Rp 15,000
dari kas internal Perseroan, tidak termasuk biaya (fifteen thousand Rupiah), are from the
transaksi pembelian kembali saham, dan komisi Company’s internal cash, excluding transaction
broker, serta biaya lain berkaitan dengan costs for share repurchases, and broker
pembelian kembali saham. commissions, as well as other costs related to
share buybacks.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Selama periode dari tanggal 15 Mei 2024 sampai During the period from May 15, 2024 to
dengan 4 Juni 2024, Perusahaan melakukan June 4, 2024, the Company transferred
pengalihan saham hasil buyback (saham treasuri) 16,940,500 shares resulting from the buyback
sebanyak 16.940.500 saham kepada masyarakat (treasury shares) to the public to support the
untuk mendukung likuiditas Perusahaan. Company’s liquidity. These gains from the
Keuntungan dari jumlah pengalihan saham hasil transfer of shares resulting from a buyback are
buyback disajikan dalam ekuitas sebagai presented in equity as additional paid-in capital.
tambahan modal di setor.
Jumlah saham treasuri pada tanggal The total amount of treasury shares as of
31 Desember 2025 dan 2024 adalah Nihil. December 31, 2025 and 2024 is Nil.
Dividen Dividends
Berdasarkan RUPS tanggal 29 April 2024, Based on the GMS dated April 29, 2024, the
pemegang saham menyetujui pembagian dividen Company’s stockholders approved the
tunai final untuk tahun buku 2023 sebesar distribution of final cash dividends for financial
US$ 3.050 ribu atau US$ 0,00308 per lembar year 2023 amounted to US$ 3,050 thousand or
saham. Dividen kas dibayar pada tanggal US$ 0.00308 per share. The cash dividends
30 Mei 2024. were paid on May 30, 2024.
Berdasarkan RUPS tanggal 21 April 2025, Based on the GMS dated April 21, 2025, the
pemegang saham menyetujui pembagian dividen Company’s stockholders approved the
tunai final untuk tahun buku 2024 sebesar distribution of final cash dividends for financial
US$ 10.000 ribu atau US$ 0,00099147 per year 2024 amounted to US$ 10,000 thousand
lembar saham. Dividen kas dibayar pada tanggal or US$ 0.00099147 per share. The cash
2 Mei 2025. dividends were paid on May 2, 2025.
Pada tanggal 31 Desember 2025, utang dividen As of December 31, 2025, cash dividends
kas sebesar US$ 953 ribu (31 Desember 2024: payable amounted to US$ 953 thousand
US$ 879 ribu). (December 31, 2024: US$ 879 thousand).
Cadangan Umum General Reserve
Perusahaan membentuk cadangan umum The Company established a general reserve
sejumlah Rp 10,26 miliar (setara dengan amounted to Rp 10.26 billion (equivalent to
US$ 1.475 ribu). US$ 1,475 thousand).
b. Kepentingan Nonpengendali b. Non-controlling Interest
Saldo kepentingan nonpengendali atas aset The balances of non-controlling interest in net
bersih Perusahaan dan entitas anak pada tanggal assets of Perusahaan and subsidiaries as of
31 Desember 2025 sebesar US$ 44.935 ribu December 31, 2024 amounted to
(31 Desember 2024: US$ 879 ribu). US$ 44,935 thousand (December 31, 2024:
US$ 879 thousand).
Perubahan kepentingan nonpengendali adalah The changes in non-controlling interest are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Saldo awal tahun 879 845 Balance at the beginning of the year
Akusisi entitas anak 38.058 - Acquisition of subsidiaries
Pembagian dividen entitas anak Dividends distributed by subsidiaries
kepada kepentingan nonpengendali (200) (219) to non-controlling interests
Penghasilan komprehensif Comprehensive income for
tahun berjalan 6.198 253 the year
Saldo akhir tahun 44.935 879 Balance at the end of the year
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Grup yang memiliki kepentingan nonpengendali Summarized financial information in respect of
yang material ditetapkan di bawah ini. Ringkasan the Group’s subsidiaries that has material
informasi keuangan di bawah ini merupakan non-controlling interest is set out below. The
jumlah sebelum eliminasi intra grup. summarized financial information below
represents amounts before intragroup
eliminations.
Bagian kepemilikan kepentingan
dan hak suara yang dimiliki oleh
kepentingan nonpengendali/
Nama Proportion of ownership interest
entitas anak/ Tempat usaha/ and votiing rights held by Kepentingan non pengendali/
Name of Principal place non-controlling interests Non-controlling interest
Subsidiary of business 2025 2024 2025 2024
US$ '000 US$ '000 % % US$ '000 US$ '000
PT Hafar Daya Konstruksi Indonesia 49 - 23.810 -
PT Hafar Daya Samudera Indonesia 49 - 16.175 -
Scan Bilt Pte Ltd Singapura 40 - 3.791 -
Others 1.159 879
44.935 879
PTHDK PTHDK
Ringkasan laporan posisi keuangan PTHDK The summary of PTHDK statement of financial
adalah sebagai berikut: position is as follows:
31 Desember/
December 31,
2025
US$ '000
Aset lancar 34.342 Current assets
Aset tidak lancar 2.092 Non-current assets
Liabilitas jangka pendek 8.815 Current liabilites
Liabilitas jangka panjang 1.434 Non-current liabilites
Pendapatan 31.811 Revenue
Laba tahun berjalan 8.902 Profit for the year
PTHDS PTHDS
Ringkasan laporan posisi keuangan PTHDS The summary of PTHDS statement of financial
adalah sebagai berikut: position is as follows:
31 Desember/
December 31,
2025
US$ '000
Aset lancar 2.820 Current assets
Aset tidak lancar 17.117 Non-current assets
Liabilitas jangka pendek 853 Current liabilites
Liabilitas jangka panjang - Non-current liabilites
Pendapatan 5.650 Revenue
Laba tahun berjalan 3.605 Profit for the year
105
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
SBPL SBPL
Ringkasan laporan posisi keuangan SBPL adalah The summary of SBPL statement of financial
sebagai berikut: position is as follows:
31 Desember/
December 31,
2025
US$ '000
Aset lancar 11.148 Current assets
Aset tidak lancar 1.647 Non-current assets
Liabilitas jangka pendek 7.462 Current liabilites
Liabilitas jangka panjang 1.964 Non-current liabilites
Pendapatan 1.062 Revenue
Rugi tahun berjalan (1.033) Loss for the year
30. PENDAPATAN 30. REVENUES
Pendapatan Grup berdasarkan waktu pengakuan The Group’s revenue by timing of revenue
pendapatan adalah sebagai berikut: recognition is as follows:
2025 2024
US$ '000 US$ '000
Sepanjang waktu Overtime
Penambangan 389.252 290.151 Mining
Konstruksi dan rekayasa 379.747 299.170 Construction and engineering
EPCI-Minyak Bumi dan Gas Lepas Pantai 32.865 - EPCI-Offshore Oil and Gas
Jasa 30.066 34.628 Services
Lain-lain 2.513 2.688 Others
Sub jumlah 834.443 626.637 Sub total
Pada waktu tertentu At point in time
Penjualan batu bara 52.016 64.174 Sale of coal
Jumlah 886.459 690.811 Total
Rincian atas pendapatan dari pihak berelasi The details of the revenue from related parties are
diungkapkan pada Catatan 40. disclosed in Note 40.
Rincian pelanggan dengan transaksi melebihi 10% Details of customers having transactions of more
dari jumlah nilai pendapatan konsolidasian: than 10% of total consolidated revenues:
2025 2024
US$ '000 US$ '000
Pihak ketiga Third parties
BP Berau Ltd 179.989 69.390 BP Berau Ltd
PT Kideco Jaya Agung 111.447 125.978 PT Kideco Jaya Agung
PT Freeport Indonesia 99.637 166.099 PT Freeport Indonesia
Jumlah 391.073 361.467 Total
106
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Jumlah keseluruhan harga transaksi yang The aggregate amounts of the transaction price
dialokasikan untuk kewajiban pelaksanaan yang tidak allocated to performance obligations that are
dipenuhi (atau tidak dipenuhi sebagian) pada akhir unsatisfied (or partially unsatisfied) as at
tanggal 31 Desember 2025 dan 2024 dijelaskan December 31, 2025 and 2024 are set out below:
dibawah ini:
2025 2024
US$ '000 US$ '000
Penambangan 3.960.849 2.245.847 Mining
Konstruksi dan rekayasa 317.003 630.662 Construction and engineering
EPCI-Minyak Bumi dan Gas Lepas Pantai 149.765 - EPCI-Offshore Oil and Gas
Jasa 11.335 9.804 Services
Jumlah 4.438.952 2.886.313 Total
Manajemen mengekspektasi bahwa US$ 1.135 juta Management expects that US$ 1,135 million will be
akan diakui sebagai pendapatan untuk tahun 2026. recognized as revenue for the year 2026.
31. BEBAN USAHA LANGSUNG 31. DIRECT COSTS
2025 2024
US$ '000 US$ '000
Operasi alat berat dan peralatan 194.172 130.425 Operations of plant and equipment
Subkontraktor 180.804 166.776 Subcontractors
Gaji, upah dan biaya pegawai 137.102 136.517 Salaries, wages and related costs
Penyusutan (Catatan 13 dan 14) 90.336 54.673 Depreciation (Notes 13 and 14)
Material 78.441 53.168 Materials
Sewa alat berat, kendaraan dan lain-lain 61.469 29.308 Rental of heavy equipment, vehicle and others
Amortisasi (Catatan 17) 13.042 9.958 Amortization (Note 17)
Sistem informasi manajemen 9.233 10.394 Management information systems
Perjalanan dan transportasi 7.659 5.391 Travels and transportations
Beban usaha langsung lain 1.976 3.912 Other direct costs
Jumlah 774.234 600.522 Total
Tidak terdapat rincian pemasok yang pembeliannya There is no detail of vendors which purchases
melebihi 10% dari jumlah pendapatan. represents more than 10% of the total revenue.
32. BEBAN PENJUALAN 32. SELLING EXPENSES
2025 2024
US$ '000 US$ '000
Biaya tongkang 7.963 14.955 Barging cost
Biaya kelebihan waktu berlabuh 1.669 1.428 Demurrage
Biaya bongkar muat 890 1.188 Stevedoring cost
Penanganan batubara 266 1.366 Coal handling
Beban lain-lain (masing-masing Other expenses (each less than
kurang dari US$ 100 ribu) 623 994 US$ 100 thousand)
Jumlah 11.411 19.931 Total
107
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
33. BEBAN ADMINISTRASI 33. ADMINISTRATION EXPENSES
2025 2024
US$ '000 US$ '000
Gaji dan upah 23.198 21.169 Salaries and wages
Jasa profesional dan hukum 1.888 681 Legal and professional fees
Amortisasi (Catatan 17) 1.563 2.760 Amortization (Note 17)
Sistem informasi manajemen 1.395 1.405 Management information system
Sewa gedung, kendaraan dan peralatan 1.329 1.385 Office, vehicle and equipment rental
Perjalanan 901 549 Travel
Asuransi 434 805 Insurance
Tanggung jawab sosial perusahaan 232 114 Corporate social responsibility
Perlengkapan kantor 230 313 Office supplies
Penyusutan (Catatan 13 dan 14) 216 161 Depreciation (Notes 13 and 14)
Beban lain-lain (masing-masing Other expenses (each less than
kurang dari US$ 100 ribu) 1.960 2.354 US$ 100 thousand)
Jumlah 33.346 31.696 Total
34. BEBAN BUNGA DAN KEUANGAN 34. INTEREST EXPENSES AND FINANCE CHARGES
2025 2024
US$ '000 US$ '000
Beban bunga pada pinjaman jangka Interest expense on short-term bank
pendek dan pinjaman jangka panjang loan and long-term loans from third
dari pihak ketiga (Catatan 19 dan 25) 32.668 18.968 parties (Notes 19 and 25)
Beban bunga pada utang obligasi Interest expense on bonds payable
(Catatan 26) 9.531 267 (Note 26)
Beban imbal hasil pada utang sukuk ijarah Returns on sukuk ijarah payable
(Catatan 27) 4.673 130 (Note 27)
Beban bunga atas liabilitas sewa Interest expense on lease liabilities
(Catatan 24) 2.244 2.257 (Note 24)
Biaya pengakhiran pinjaman - 1.583 Loan termination fee
Lain-lain 6.583 2.692 Others
Jumlah 55.699 25.897 Total
35. KEUNTUNGAN DAN KERUGIAN LAIN-LAIN – 35. OTHER GAINS AND LOSSES – NET
BERSIH
2025 2024
US$ '000 US$ '000
Keuntungan dari pembelian dengan
diskon (Catatan 39) 26.311 - Gain on bargain purchase (Note 39)
Keuntungan kurs mata uang asing
- bersih 19.142 5.835 Gain on foreign exchange - net
Keuntungan investasi pada aset keuangan
lainnya 14.661 - Gain on other financial assets
Cadangan kerugian penurunan nilai piutang
tak tertagih setelah dikurangi pemulihan Allowance for credit losses - net of recovery
(Catatan 7) (15.858) (62) (Note 7)
Kerugian pelepasan aset tetap Loss on disposal of property, plant and
(Catatan 13) (11.522) (1.167) equipment (Note 13)
Pemulihan (penambahan) persediaan usang Reversals (additions) for stock obsolescence
(Catatan 8) (102) (395) (Note 8)
Lain-lain - bersih 1.913 (407) Others - net
Jumlah 34.545 3.804 Total
108
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
36. PAJAK PENGHASILAN 36. INCOME TAX
2025 2024
US$ '000 US$ '000
Pajak kini Current tax
Entitas anak 1.018 2.156 Subsidiaries
Pajak tangguhan Deferred tax
Perusahaan 2.837 (5.231) The Company
Entitas anak (250) 675 Subsidiaries
Penyesuaian Adjustment
Perusahaan 603 274 The Company
Entitas anak 64 42 Subsidiaries
Beban pajak penghasilan - bersih 4.272 (2.084) Income tax expenses - net
Pajak kini Current tax
Rekonsiliasi antara laba sebelum pajak menurut Reconciliation between profit before tax per
laporan laba rugi dan penghasilan komprehensif lain consolidated statements of profit or loss and other
konsolidasian dengan rugi fiskal adalah sebagai comprehensive income and fiscal loss is as follows:
berikut:
2025 2024
US$ '000 US$ '000
Laba sebelum pajak menurut laporan Profit before tax per consolidated
laba rugi dan penghasilan komprehensif statements of profit or loss and other
lain konsolidasian 39.278 7.868 comprehensive income
Dikurangi: Less:
Laba sebelum pajak entitas anak Profit before tax of subsidiaries
setelah dilakukan penyesuaian after adjustment in
pada level konsolidasian 13.701 5.483 consolidated level
Laba sebelum pajak Perusahaan 25.577 2.385 Profit before tax of the Company
Penghasilan kena pajak final (42.787) (52.148) Income subject to final tax
Perbedaan temporer: Temporary differences:
Perbedaan amortisasi komersial Difference between commercial
dan fiskal 2.832 1.956 and fiscal amortization
Penyisihan kerugian penurunan nilai Provision for impairment losses on
piutang tak tertagih 14.068 44 trade accounts receivable
Penyisihan imbalan pasca kerja - bersih 4.528 2.555 Provision for post-employment benefits - net
Perbedaan penyusutan komersial Difference between commercial
dan fiskal (35.173) 409 and fiscal depreciation
Liabilitas sewa (149) 2.413 Lease liabilities
Provisi dan pemulihan persediaan Provision and recovery for stock
usang (77) 333 obsolescence
Beban yang masih harus dibayar (6.039) 7.172 Accrued expenses
Jumlah (20.010) 14.882 Total
Perbedaan yang tidak dapat Non-deductible expenses
diperhitungkan menurut fiskal: (non-taxable income):
Kesejahteraan karyawan 7.469 7.442 Employee welfare
Beban pajak final 8.854 9.716 Final tax expenses
Pajak penghasilan pasal 21 4.373 3.270 Income tax article 21
Pendapatan yang tidak dikurangkan lainnya (3.957) (442) Other non-deductible income
Jumlah 16.739 19.986 Total
Rugi fiskal (20.481) (14.895) Fiscal loss
Beban pajak kini 22% - - Current tax expense 22%
Dikurangi pembayaran pajak dimuka Less prepaid income taxes
Periode berjalan: Current period:
Pasal 22 253 434 Article 22
Pasal 23 6.500 4.482 Article 23
Jumlah 6.753 4.916 Total
Lebih bayar pajak penghasilan badan Over payment of corporate income tax
(Catatan 10a) 6.753 4.916 (Note 10a)
109
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Rugi fiskal pajak tahun 2025 menjadi dasar dalam The fiscal loss for 2025 become the basis for filing
pengisian Surat Pemberitahuan Tahunan (SPT) Pajak the Annual Corporate Income Tax Returns (SPT).
Penghasilan Badan.
Pajak final merupakan pajak final atas jasa konstruksi The final tax represents the final tax for the
yang diberikan oleh Perusahaan. Sesuai dengan construction services rendered by the Company. In
Peraturan Menteri Keuangan Republik Indonesia accordance with the Regulation of the Minister of
No. 153/PMK.03/2009 tanggal 29 September 2009, Finance of the Republic of Indonesia
yang telah diperbaharui menjadi PP No. 9 tahun 2022, No. 153/PMK.03/2009 dated September 29, 2009,
penghasilan dari usaha jasa konstruksi dikenakan which has been updated by PP No. 9 of 2022, the
pajak penghasilan yang bersifat final. revenue arising from construction service is subject
to final tax.
Pajak Tangguhan Deferred Tax
Rincian dari asset dan liabilitas pajak tangguhan Grup The details of the Group’s deferred tax assets and
adalah sebagai berikut: liabilities are as follows:
Dikreditkan Penambahan
(dibebankan) ke Dibebankan sehubungan
laporan laba rugi ke penghasilan dengan akuisisi
periode berjalan/ komprehensif lain/ entitas anak/
1 Januari/ Credited (charged) Charged to other Addition related 31 Desember/
January 1, to profit or loss comprehensive to acquisition December 31,
2025 for the period income of subsidiary 2025
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Perusahaan The Company
Liabilitas pajak tangguhan - bersih Deferred tax liabilities - net
Liabilitas imbalan pasca kerja 6.175 996 321 - 7.492 Employee benefits obligation
Liabilitas sewa 2.943 (503) - - 2.440 Lease liabilities
Beban masih harus dibayar 2.778 (1.328) - - 1.450 Accrued expenses
Piutang usaha 13 3.095 - - 3.108 Trade accounts receivable
Persediaan 142 (17) - - 125 Inventories
Aset tak-berwujud *) (20.191) 2.189 - (1.624) (19.626) Intangible assets *)
Aset tetap (13.046) (7.739) - (3.212) (23.997) Property, plant and equipment
Aset hak guna (2.720) 470 - - (2.250) Right-of-use asset
Jumlah (23.906) (2.837) 321 (4.836) (31.258) Total
Entitas anak Subsidiaries
Aset pajak tangguhan 201 (174) - 2.408 2.435 Deferred tax assets
Liabilitas pajak tangguhan (81) 424 256 (11.687) (11.088) Deferred tax liabilities
Jumlah aset pajak tangguhan 201 (174) - 2.408 2.435 Total deferred tax assets
Jumlah liabilitas pajak tangguhan (23.987) (2.413) 577 (16.523) (42.346) Total deferred tax liabilities
*) Termasuk pajak tangguhan dari amortisasi aset tak berwujud atas beban eksplorasi ditangguhkan, kontrak dengan pelanggan dan hubungan dengan pelanggan (Catatan 39)./
Included deferred tax from amortization of intangible assets for deferred exploration cost, customer contracts, and customer relationships (Note 39).
110
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Dikreditkan
(dibebankan) ke Dibebankan
laporan laba rugi ke penghasilan
periode berjalan/ komprehensif lain/
1 Januari/ Credited (charged) Charged to other 31 Desember/
January 1, to profit or loss comprehensive December 31,
2024 for the period income 2024
US$ '000 US$ '000 US$ '000 US$ '000
Perusahaan The Company
Liabilitas pajak tangguhan - bersih Deferred tax liabilities - net
Liabilitas imbalan pasca kerja 6.124 562 (511) 6.175 Employee benefits obligation
Liabilitas sewa 2.412 531 - 2.943 Lease liabilities
Beban masih harus dibayar 1.200 1.578 - 2.778 Accrued expenses
Persediaan 69 73 - 142 Inventories
Piutang usaha 3 10 - 13 Trade accounts receivable
Aset tak-berwujud *) (22.578) 2.387 - (20.191) Intangible assets *)
Aset tetap (13.721) 675 - (13.046) Property, plant and equipment
Aset hak guna (2.135) (585) - (2.720) Right-of-use asset
Jumlah (28.626) 5.231 (511) (23.906) Total
Entitas anak Subsidiaries
Aset pajak tangguhan 805 (594) (10) 201 Deferred tax assets
Liabilitas pajak tangguhan - (81) - (81) Deferred tax liabilities
Jumlah aset pajak tangguhan 805 (594) (10) 201 Total deferred tax assets
Jumlah liabilitas pajak tangguhan (28.626) 5.150 (511) (23.987) Total deferred tax liabilities
*) Termasuk pajak tangguhan dari amortisasi aset tak berwujud atas beban eksplorasi ditangguhkan (Catatan 39)./
Included deferred tax from amortization of intangible assets for deferred exploration cost (Note 39).
Grup telah menerapkan pengecualian sementara dari The Group has applied the temporary exception from
akuntansi untuk pajak tangguhan yang timbul dari accounting for deferred taxes arising from Pillar Two
peraturan perpajakan Pilar Dua, sebagaimana diatur model rules, as provided in the PSAK 212.
dalam PSAK 212. Oleh karena itu, Grup tidak Accordingly, the Group neither recognizes nor
mengakui atau mengungkapkan informasi tentang discloses information about deferred tax assets and
aset dan kewajiban pajak tangguhan yang terkait liabilities related to Pillar Two income taxes.
dengan pajak penghasilan Pilar Dua.
Pada Desember 2024, pemerintah Indonesia, tempat In December 2024, the government of Indonesia,
Perusahaan didirikan, mengesahkan peraturan pajak where the Company is incorporated, enacted the
penghasilan Pilar Dua yang berlaku mulai Pillar Two income taxes legislation effective from
1 Januari 2025 dengan mengeluarkan Peraturan January 1, 2025 by issuing Ministry of Finance
Menteri Keuangan No. 136 Tahun 2024 (“PMK-136”). (“MOF”) Regulation No. 136 Year 2024 (“PMK-136”).
Grup tidak berekspektasi terdapat eksposur material Group does not expect material exposure to Pillar
terhadap pajak penghasilan Pilar Dua atas laporan Two income taxes to these consolidated financial
keuangan konsolidasian ini. statements.
Grup secara berkelanjutan menilai dampakperaturan Group continuously assesses the impact of the Pillar
pajak penghasilan Pilar Dua terhadap kinerja Two income taxes legislation on its future
keuangan konsolidasianya di masa depan. consolidated financial performance.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Rekonsiliasi antara beban pajak bersih dan hasil A reconciliation between the net tax expense and the
perkalian laba akuntansi sebelum pajak dengan tarif amounts computed by applying the effective tax
pajak yang berlaku adalah sebagai berikut: rates to profit before tax is as follows:
2025 2024
US$ '000 US$ '000
Laba sebelum pajak menurut laporan Profit before tax per consolidated statements
laba rugi konsolidasian 39.278 7.868 of profit or loss
Dikurangi: Less:
Laba sebelum pajak entitas anak Profit before tax of subsidiaries
setelah dilakukan penyesuaian after adjustment in
pada level konsolidasian 13.701 5.483 consolidated level
Laba sebelum pajak Perusahaan 25.577 2.385 Profit before tax of the Company
Pajak penghasilan dengan tarif pajak efektif 22% 5.627 525 Income tax at effective tax rate 22%
Pengaruh pajak atas manfaat (beban) yang Tax effect of non-taxable income
tidak dapat diperhitungkan menurut fiskal: (non-deductible expenses):
Penghasilan kena pajak final - bersih (9.413) (11.473) Income subject to final tax - net
Perbedaan yang tidak dapat diperhitungkan Non-deductible expenses
menurut fiskal 7.455 8.590 (non-taxable income)
Penyesuaian yang diakui di tahun Adjustment recognized in the current year
berjalan atas pajak penghasilan relating to the prior year's income tax
tahun sebelumnya 603 274 expense
Beban pajak penghasilan 4.272 (2.084) Income tax expense
37. LABA PER SAHAM 37. EARNINGS PER SHARE
Perhitungan laba per saham adalah berdasarkan data The computation of basic earnings per share are
sebagai berikut: based on the following data:
2025 2024
US$ '000 US$ '000
Laba Earnings
Laba untuk perhitungan laba per saham Profit for computation of basic earnings
dasar 28.808 9.699 per share
Jumlah saham Number of shares
Jumlah rata-rata tertimbang saham Weighted average number of outstanding
biasa beredar (dalam nilai penuh) 10.086.050.000 10.025.563.083 *) ordinary shares (in full amount)
Laba per saham dasar/dilusian Basic/diluted earnings per share
(dalam US$ penuh) 0,0029 0,0010 (in full US$)
*) Dihitung berdasarkan jumlah setelah pemecahan *) Calculated based on number of shares after stock
saham yang berlaku efektif pada 7 Januari 2025. split that is effective as of January 7, 2025.
Perusahaan tidak memiliki efek berpotensi saham The Company has no potential dilutive ordinary
biasa dilusian untuk tahun-tahun yang berakhir shares for the years ended December 31, 2025
31 Desember 2025 dan 2024. and 2024.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
38. LIABILITAS IMBALAN KERJA 38. EMPLOYEE BENEFITS OBLIGATION
31 Desember/ 31 Desember/
Desember 31, Desember 31,
2025 2024
US$ '000 US$ '000
Imbalan pasca kerja 27.782 23.223 Post-employment benefits
Cuti berimbalan jangka panjang 6.749 5.602 Long service leave
Liabilitas bersih 34.531 28.825 Net liability
Bagian lancar cuti berimbalan jangka panjang Current-maturities of long service leave
(Catatan 22) (781) (547) (Note 22)
Bagian jangka panjang 33.750 28.278 Long-term portion
Bagian lancar cuti berimbalan jangka panjang dicatat Current maturities of long service leave recorded as
sebagai bagian dari perusahaan dari beban yang part of the Company’s accrued expenses.
masih harus dibayar.
Imbalan Pasca Kerja sesuai dengan Undang-Undang Post-Employment Benefits under Labor Law
Ketenagakerjaan
Grup menghitung dan membukukan kewajiban The Group provides post-employment benefits
imbalan pasca kerja kepada karyawan yang berhak obligation for its qualifying employees at least
sekurang-kurangnya sama dengan imbalan pasca equivalent with the post-employment benefits as
kerja yang diatur dalam Undang-Undang yang stipulated in applicable Law, that provides benefits
berlaku, yang memberikan imbalan pasca kerja based on years of service and salaries of the
berdasarkan penghasilan dasar pensiun dan masa employees. The numbers of employees entitled to
kerja karyawan. Jumlah karyawan yang berhak atas the benefits on December 31, 2025 are
imbalan pasca kerja tersebut pada tanggal 4,688 employees (2024: 3,847 employees).
31 Desember 2025 adalah 4.688 karyawan
(2024: 3.847 karyawan).
Program imbalan pasti mengakibatkan eksposur Grup The defined benefit plans typically expose the Group
terhadap risiko asumsi aktuarial yang signifikan to significant actuarial assumption risks such as:
seperti: risiko tingkat bunga dan risiko gaji. interest rate risk and salary risk.
Risiko Tingkat Bunga Interest Risk
Penurunan suku bunga obligasi akan meningkatkan A decrease in the bonds interest rate will increase
liabilitas program. the plan liability.
Risiko Gaji Salary Risk
Nilai kini kewajiban imbalan pasti dihitung dengan The present value of the defined benefit plan liability
mengacu pada gaji masa depan peserta program. is calculated by reference to the future salaries of
Dengan demikian, kenaikan gaji peserta program akan plan participants. As such, an increase in the salary
meningkatkan liabilitas program itu. of the plan participants will increase the plan’s
liability.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Beban imbalan pasca kerja yang diakui dalam laba Amounts recognized in the consolidated statements
rugi dan penghasilan komprehensif lain konsolidasian of profit or loss and other comprehensive income
adalah: with respect to these post-employment benefits are
as follows:
2025 2024
US$ '000 US$ '000
Biaya jasa: Service cost:
Biaya jasa kini 3.968 4.328 Current service cost
Biaya bunga 1.538 1.482 Interest costs
Biaya jasa lalu atas perubahan Past service cost due to plan
imbalan - (19) amendment
Biaya jasa lalu, termasuk keuntungan Past service cost, including gain and
dari kurtailmen (106) (57) on curtailments
Biaya jasa lalu 19 6 Past service costs
Komponen beban imbalan pasca Component of post-employment
kerja yang diakui dalam benefit costs recognized in other
penghasilan komprehensif lain 1.456 (2.356) comprehensive income
Jumlah 6.875 3.384 Total
Mutasi nilai kini kewajiban imbalan pasca kerja adalah Movement in the present value of the post-
sebagai berikut: employment benefit obligation were as follows:
2025 2024
US$ '000 US$ '000
Kewajiban imbalan pasca kerja - awal 23.223 22.959 Opening post-employment benefits obligation
Biaya jasa kini 3.968 4.328 Current service costs
Biaya jasa lalu atas perubahan imbalan - (19) Past service cost due to plan amendment
Biaya jasa lalu, termasuk keuntungan Past service cost, including gain and
dari kurtailmen (106) (57) on curtailments
Biaya jasa lalu 19 6 Past service costs
Biaya bunga 1.538 1.482 Interest costs
Pembayaran manfaat (1.555) (2.037) Benefits paid
Penyesuaian transfer karyawan 12 - Adjustment due to transfer to employee
Selisih kurs atas program dalam valuta asing (773) (1.083) Exchange differences on foreign plans
Pengukuran kembali keuntungan: Remeasurement gain:
(Keuntungan) aktuarial yang timbul Actuarial (gains) arising from
dari penyesuaian atas pengalaman (203) (1.602) experience adjustments
Kerugian (keuntungan) aktuarial yang timbul Actuarial losses (gains) arising from
dari perubahan asumsi keuangan 1.659 (754) changes in financial assumptions
Kewajiban imbalan pasca kerja - akhir 27.782 23.223 Closing post-employment benefits obligation
Biaya sehubungan dengan imbalan pasca kerja The cost of providing post-employment benefits is
dihitung oleh KKA Steven & Mourits, Aktuaris calculated by KKA Steven & Mourits, an
Independen. Asumsi utama yang digunakan dalam Independent Actuary. The actuarial valuation was
menentukan penilaian aktuarial adalah sebagai carried out using the following key assumptions:
berikut:
31 Desember 2025/ December 31, 2025
Tingkat diskonto 6,45% - 7,15% per tahun/ per annum Discount rate
Tingkat kenaikan gaji 8,00% per tahun/ per annum Future salary increment rate
Tingkat pengunduran diri 7,00% Resignation rate
Tingkat cacat dari tabel mortalitas 5,00% Disability rate from mortality table
Usia pensiun normal 55 Normal retirement age
Tingkat mortalitas TMI IV Mortality rate
31 Desember 2024/ December 31, 2024
Tingkat diskonto 7,10% - 7,15% per tahun/ per annum Discount rate
Tingkat kenaikan gaji 8,00% per tahun/ per annum Future salary increment rate
Tingkat pengunduran diri 7,00% Resignation rate
Tingkat cacat dari tabel mortalitas 5,00% Disability rate from mortality table
Usia pensiun normal 55 Normal retirement age
Tingkat mortalitas TMI IV Mortality rate
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Asumsi aktuarial yang signifikan untuk penentuan Significant actuarial assumptions for the
imbalan pasca kerja adalah tingkat diskonto dan determination of the post-employment benefits are
tingkat kenaikan gaji. Analisis sensitivitas dibawah ini discount rate and salary increment rate. The
ditentukan berdasarkan perubahan asumsi yang sensitivity analysis below have been determined
mungkin terjadi pada akhir periode pelaporan, dengan based on reasonably possible changes of the
semua asumsi lain konstan. respective assumptions occurring at the end of the
reporting period, while holding all other assumptions
constant.
• Jika tingkat diskonto lebih tinggi (lebih rendah) • If the discount rate is 1% higher (lower), on
1%, pada tanggal 31 Desember 2025, kewajiban December 31, 2025, the defined benefits
imbalan pasti akan berkurang sebesar obligation would decrease by
US$ 1.978 ribu (meningkat sebesar US$ 1,978 thousand (increase by
US$ 2.188 ribu) (2024: berkurang sebesar US$ 2,188 thousand) (2024: decrease by
US$ 1.624 ribu (meningkat sebesar US$ 1,624 thousand (increase by
US$ 1.828 ribu)). US$ 1,828 thousand)).
• Jika tingkat upah lebih tinggi (lebih rendah) 1%, • If the salary rate is 1% higher (lower), on
pada tanggal 31 Desember 2025, kewajiban December 31, 2025, the defined benefits
imbalan pasti akan meningkat sebesar obligation would increase by
US$ 2.271 ribu (berkurang sebesar US$ 2,271 thousand (decrease by
US$ 2.088 ribu) (2024: meningkat US$ 2,088 thousand) (2024: increase by
sebesar US$ 1.915 ribu (berkurang sebesar US$ 1,915 thousand (decrease by
US$ 1.731 ribu)). US$ 1,731 thousand)).
Analisis sensitivitas yang disajikan di atas mungkin The sensitivity analysis presented above may not be
tidak mewakili perubahan yang sebenarnya dalam representative of the actual change in the defined
kewajiban imbalan pasti mengingat bahwa perubahan benefits obligation as it is unlikely that the change in
asumsi terjadinya tidak terisolasi satu sama lain assumptions would occur in isolation of one another
karena beberapa asumsi tersebut mungkin as some of the assumptions may be correlated.
berkorelasi.
Selanjutnya, dalam menyajikan analisis sensitivitas di Furthermore, in presenting the above sensitivity
atas, nilai kini kewajiban imbalan pasti dihitung analysis, the present value of the defined benefits
dengan menggunakan metode projected unit credit obligation has been calculated using the projected
pada akhir periode pelaporan, yang sama dengan unit credit method at the end of the reporting period,
yang diterapkan dalam menghitung liabilitas manfaat which is the same as that applied in calculating the
pasti yang diakui dalam laporan posisi keuangan defined benefits obligation recognized in the
konsolidasian. consolidated statement of financial position.
Tidak ada perubahan dalam metode dan asumsi yang There was no change in the methods and
digunakan dalam penyusunan analisis sensitivitas assumptions used in preparing the sensitivity
dari tahun sebelumnya. analysis from prior years.
Durasi rata-rata dari kewajiban imbalan pada tanggal The average duration of the benefit obligations at
31 Desember 2025 dan 2024 adalah 12-16 tahun. December 31, 2025 and 2024 is 12-16 years.
Cuti Berimbalan Jangka Panjang Long Service Leave
Perusahaan juga memberikan cuti berimbalan jangka The Company also provides long service leave
panjang untuk karyawan. Jumlah karyawan yang benefits for its qualifying employees. The numbers
berhak atas imbalan pasca kerja tersebut pada of employees entitled to the benefits on
tanggal 31 Desember 2025 adalah 4.688 karyawan December 31, 2025 are 4,688 employees
(2024: 3.847 karyawan). (2024: 3,847 employees).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Beban cuti berimbalan jangka panjang yang diakui Amounts recognized in the profit or loss with respect
dalam laba rugi adalah sebagai berikut: to these long service leave benefits are as follows:
2025 2024
US$ '000 US$ '000
Biaya jasa kini 1.141 1.062 Current service costs
Biaya bunga 361 347 Interest costs
Biaya jasa lalu (42) 142 Past service costs
Kerugian (keuntungan) actuarial bersih 551 (623) Net actuarial losses (gains)
Jumlah 2.011 928 Total
Mutasi atas nilai kini kewajiban cuti berimbalan jangka Movement in the present value of long service leave
panjang adalah sebagai berikut: benefits obligation are as follow:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Saldo awal nilai kini kewajiban cuti Beginning balance of present value
berimbalan jangka panjang 5.602 5.644 of long-service leave benefits
Biaya jasa kini 1.141 1.062 Current service costs
Biaya bunga 361 347 Interest costs
Biaya jasa lalu (42) 142 Past service costs
Pembayaran manfaat (568) (706) Benefits paid
Kerugian (keuntungan) aktuarial bersih 551 (623) Net actuarial losses (gains)
Selisih kurs atas program dalam valuta asing (296) (264) Exchange differences on foreign plans
Saldo akhir nilai kini kewajiban cuti Ending balance of present value
berimbalan jangka panjang 6.749 5.602 of long-service leave benefits
Biaya sehubungan dengan cuti berimbalan jangka The cost of providing long service leave benefits is
panjang dihitung oleh KKA Steven & Mourits, Aktuaris calculated KKA Steven & Mourits, an Independent
Independen. Asumsi utama yang digunakan dalam Actuary. The actuarial valuation was carried out
menentukan penilaian aktuarial adalah sebagai using the following key assumptions:
berikut:
31 Desember 2025/ December 31 , 2025
Tingkat diskonto 6,45% - 7,15% per tahun/ per annum Discount rate
Tingkat kenaikan gaji 8,00% per tahun/ per annum Future salary increment rate
Tingkat pengunduran diri 7,00% per tahun sampai dengan usia 40 tahun dan Resignation rate
menurun linier hingga 0% pada usia 55 tahun/
7.00% per annum up to age 40 and
decreasing linearly to 0% at age 55
Tingkat cacat dari tabel mortalitas 5,00% dari tingkat mortalitas/ Disability rate from mortality table
5.00% from mortality rate
Usia pensiun normal 55 Normal retirement age
Tingkat mortalitas TMI IV Mortality rate
31 Desember 2024/ December 31 , 2024
Tingkat diskonto 7,10% - 7,15% per tahun/ per annum Discount rate
Tingkat kenaikan gaji 8,00% per tahun/ per annum Future salary increment rate
Tingkat pengunduran diri 7,00% per tahun sampai dengan usia 40 tahun dan Resignation rate
menurun linier hingga 0% pada usia 55 tahun/
7.00% per annum up to age 40 and
decreasing linearly to 0% at age 55
Tingkat cacat dari tabel mortalitas 5,00% dari tingkat mortalitas/ Disability rate from mortality table
5.00% from mortality rate
Usia pensiun normal 55 Normal retirement age
Tingkat mortalitas TMI IV Mortality rate
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Asumsi aktuarial yang signifikan untuk penentuan cuti Significant actuarial assumptions for the
berimbalan jangka panjang adalah tingkat diskonto. determination of the long service leave are discount
Analisis sensitivitas di bawah ini ditentukan rate. The sensitivity analysis below have been
berdasarkan perubahan asumsi yang mungkin terjadi determined based on reasonably possible changes
pada akhir periode pelaporan, dengan semua asumsi of the respective assumptions occurring at the end
lain konstan. of the reporting period, while holding all other
assumptions constant.
• Jika tingkat diskonto lebih tinggi (lebih rendah) • If the discount rate is 1% higher (lower), on
1%, pada tanggal 31 Desember 2025, kewajiban December 31, 2025, the
cuti berimbalan jangka panjang akan berkurang long service leave obligation would
sebesar US$ 366 ribu (meningkat sebesar decrease by US$ 366 thousand (increase by
US$ 408 ribu) (2024: berkurang sebesar US$ 408 thousand) (2024: decrease by
US$ 305 ribu (meningkat sebesar US$ 339 ribu)). US$ 305 thousand (increase by
US$ 339 thousand)).
• Jika tingkat upah lebih tinggi (lebih rendah) 1%, • If the salary rate is 1% higher (lower), on
kewajiban cuti berimbalan jangka panjang akan December 31, 2025, the
meningkat sebesar US$ 446 ribu (berkurang long service leave obligation would
sebesar US$ 408 ribu) (2024: meningkat sebesar increase by US$ 446 thousand (decrease by
US$ 360 ribu (berkurang sebesar US$ 330 ribu)). US$ 408 thousand) (2024: increase by
US$ 360 thousand (decrease by
US$ 330 thousand)).
Analisis sensitivitas yang disajikan di atas mungkin The sensitivity analysis presented above may not be
tidak mewakili perubahan yang sebenarnya dalam cuti representative of the actual change in the long
berimbalan jangka perusahaan mengingat bahwa service leave obligation as it is unlikely that the
perubahan asumsi terjadinya tidak terisolasi satu change in assumptions would occur in isolation of
sama lain karena beberapa asumsi tersebut mungkin one another as some of the assumptions may be
berkorelasi. correlated.
Selanjutnya, dalam menyajikan analisis sensitivitas di Furthermore, in presenting the above sensitivity
atas, nilai kini cuti berimbalan jangka panjang dihitung analysis, the present value of the long service leave
dengan menggunakan metode projected unit credit obligation has been calculated using the projected
pada akhir periode pelaporan, yang sama dengan unit credit method at the end of the reporting period,
yang diterapkan dalam menghitung cuti berimbalan which is the same as that applied in calculating the
jangka perusahaan yang diakui dalam laporan posisi long service leave obligation recognized in the
keuangan konsolidasian. consolidated statement of financial position.
39. AKUISISI ENTITAS ANAK 39. ACQUISITION OF SUBSIDIARIES
a. Grup Hafar a. Hafar Group
Sebagaimana dijelaskan dalam Catatan 1c, pada As described in Note 1c, on August 15, 2025,
tanggal 15 Agustus 2025, PTPEPC, entitas anak, PTPEPC, a subsidiary, acquired a 51%
mengakuisisi 51% kepemilikan atas PTHDK dan ownership interest in PTHDK and PTHDS
PTHDS (bersama-sama disebut “Grup Hafar”). (collectively herein referred as “Hafar Group”).
Alasan dilakukannya akuisisi adalah untuk The rationale for undertaking the acquisition
memperkuat bisnis Grup dan memberikan was to strengthen the Group’s business and to
peluang untuk pertumbuhan. provide opportunities for growth.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Sesuai dengan ketentuan PSAK 103 Kombinasi In accordance with PSAK 103 Business
Bisnis, Grup melakukan proses alokasi harga Combinations, the Group performed a
pembelian atas akuisisi terhadap aset dan purchase price allocation process for the
liabilitas teridentifikasi dari Grup Hafar. Proses ini acquisition of Hafar Group. This process
mengharuskan Grup untuk menentukan nilai required the Group to determine the fair value
wajar atas aset teridentifikasi yang diperoleh dan of the identifiable assets acquired and liabilities
liabilitas yang diambil alih dari Warna Tiono dan assumed from Warna Tiono and Emier
Emier Koesomawiria pada tanggal akuisisi, yang Koesomawiria as of the acquisition date, which
disajikan sebagai berikut: is presented as follows:
31 Agustus/
August 31,
2025
US$ '000
Jumlah aset *) 82.156 Total assets *)
Jumlah liabilitas 3.106 Total liabilities
Nilai wajar aset bersih yang diperoleh 79.050 Fair value of net assets acquired
Nilai aset bersih yang diperoleh - setelah
dikurangi liabilitas pajak tangguhan sebesar Net assets value acquired - net of deferred tax
US$ 9.954 ribu 69.096 liabilities amounting to US$ 9,954 thousand
*) Termasuk aset tak-berwujud atas kontrak *) Included intangible assets for customer
dengan pelanggan dan hubungan dengan contracts and customer relationships
pelanggan (Catatan 17). (Note 17).
Alokasi Harga Perolehan dilakukan oleh penilai The Purchase Price Allocation was carried out
independen, KJPP Kusnanto & Rekan by an independent valuer, KJPP Kusnanto &
(“KJPP KR”), pihak ketiga, yang ditunjuk oleh Rekan (“KJPP KR”), an independent third party
Grup untuk menentukan nilai wajar atas aset dan appointed by the Group to determine the fair
liabilitas teridentifikasi yang diakuisisi dari Warna value of the identifiable assets and liabilities
Tiono dan Emier Koesomawiria. Penyesuaian acquired from Warna Tiono and Emier
nilai wajar atas aset tetap ditentukan oleh penilai Koesomawiria. The fair value adjustments for
independen, KJPP Suwendho Rinaldy & Rekan property, plant, and equipment were
(“KJPP SRR”), pihak ketiga, dengan determined by another independent valuer,
menggunakan pendekatan biaya reproduksi baru KJPP Suwendho Rinaldy & Rekan (“KJPP
untuk aset tetap (selain tanah) dan pendekatan SRR”), a third party, using the new production
pasar untuk tanah. cost approach for property, plant, and
equipment (other than land) and the market
approach for land.
Nilai wajar aset keuangan yang diperoleh The fair value of financial assets acquired
mendekati nilai wajarnya. approximates their respective fair values.
Sehubungan dengan akuisisi tersebut, Grup In connection with the acquisition, the Group
mengakui keuntungan dari pembelian dengan recognized a gain on bargain purchase. The
diskon. Grup meyakini hal ini disebabkan oleh Group believes this is due to a difference views
pandangan atas arah strategis bisnis dari Grup of strategic business direction of the Hafar
Hafar antara penjual dan Grup. Group between the seller and the Group.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Keuntungan dari pembelian dengan diskon dan The gain on bargain purchase and the net cash
arus kas bersih yang timbul dari akuisisi tersebut flows arising from the acquisition is presented
disajikan sebagai berikut: as follows:
31 Agustus/
August 31,
2025
US$ '000
Imbalan yang dialihkan 24.450 Consideration transferred
Kepentingan nonpengendali 33.857 Non-controlling interests
Nilai wajar aset bersih yang diperoleh setelah Fair value of the net assets acquired
dikurangi aset pajak tangguhan (69.096) net of deferred tax liabilities
Keuntungan dari pembelian dengan diskon
(Catatan 35) (10.789) Gain from bargain purchase (Note 35)
Imbalan yang dialihkan 24.450 Consideration transferred
Kas dan setara kas yang diperoleh (11.692) Cash and cash equivalents acquired
Arus kas keluar bersih pada saat akuisisi 12.758 Net cash outflow on acquisition
Sejak tanggal akuisisi, PTHDK dan PTHDS Since the acquisition date, PTHDK and
memberikan kontribusi pendapatan sebesar PTHDS have contributed revenue of
US$ 31.811 ribu dan laba periode berjalan US$ 31,811 thousand and profit for the period
sebesar US$ 12.507 ribu kepada Grup untuk tahun of US$ 12,507 thousand to the Group for the
yang berakhir pada tanggal 31 Desember 2025. year ended December 31, 2025.
Apabila akuisisi PTHDK dan PTHDS telah Had the acquisition of PTHDK and PTHDS
diselesaikan pada tanggal 1 Januari 2025, been completed on January 1, 2025, the
pendapatan konsolidasian dan laba Grup Group’s consolidated revenue and profit for the
untuk tahun yang berakhir pada tanggal year ended December 31, 2025, would have
31 Desember 2025 masing-masing akan amounted to US$ 889,551 thousand
berjumlah sebesar US$ 889.551 ribu dan and US$ 24,243 thousand, respectively.
US$ 24.243 ribu. Manajemen Grup berpendapat Management believes that these amounts
bahwa jumlah tersebut mencerminkan ukuran represent a reasonable approximation of the
perkiraan kinerja grup gabungan untuk tahun combined group’s performance for the year and
serta memberikan titik acuan untuk perbandingan provide a relevant reference point for
pada periode-periode berikutnya. comparison in subsequent periods.
b. Grup HBS b. HBS Group
Sebagaimana dijelaskan dalam Catatan 1c, pada As described in Note 1c, on October 31, 2025,
tanggal 31 Oktober 2025, Grup mengakuisisi the Group acquired 100% ownership of HBS.
100% kepemilikan atas HBS.
Alasan dilakukannya akuisisi adalah untuk The rationale for undertaking the acquisition
memperkuat bisnis Grup dan memberikan was to strengthen the Group’s business and to
peluang untuk pertumbuhan. provide opportunities for growth.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Sesuai dengan ketentuan PSAK 103 Kombinasi In accordance with PSAK 103 Business
Bisnis, Grup melakukan proses alokasi harga Combinations, the Group performed a
pembelian atas akuisisi terhadap aset dan purchase price allocation process for the
liabilitas teridentifikasi dari Grup HBS. Proses ini acquisition of HBS Group. This process
mengharuskan Grup untuk menentukan nilai required the Group to determine the fair value
wajar atas aset teridentifikasi yang diperoleh dan of the identifiable assets acquired and liabilities
liabilitas yang diambil alih dari Robert Lesley assumed from Robert Lesley Watkins as of the
Watkins pada tanggal akuisisi, yang disajikan acquisition date, which is presented as follows:
sebagai berikut:
31 Oktober/
October 31,
2025
US$ '000
Jumlah aset *) 85.758 Total assets *)
Jumlah liabilitas 40.421 Total liabilities
Nilai wajar aset bersih yang diperoleh 45.337 Fair value of net assets acquired
Nilai aset bersih yang diperoleh - setelah dikurangi Net assets acquired - net of deferred
liabilitas pajak tangguhan sebesar tax liabilites amounting to
US$ 4.836 ribu 40.501 US$ 4,836 thousand
*) Termasuk aset tak-berwujud atas hubungan *) Included intangible assets for customer
dengan pelanggan (Catatan 17). relationships (Note 17).
Alokasi Harga Perolehan dilakukan oleh penilai The Purchase Price Allocation was carried out
independen, KJPP KR, pihak ketiga, yang by an independent valuer, KJPP KR, an
ditunjuk oleh Grup untuk menentukan nilai wajar independent third party appointed by the Group
atas aset dan liabilitas teridentifikasi yang to determine the fair value of the identifiable
diakuisisi dari Robert Lesley Watkins. assets and liabilities acquired from Robert
Penyesuaian nilai wajar atas aset tetap Lesley Watkins. The fair value adjustments for
ditentukan oleh penilai independen, KJPP SRR property, plant and equipment were determined
pihak ketiga, dengan menggunakan pendekatan by another independent valuer, KJPP SRR, a
biaya reproduksi baru untuk aset tetap (selain third party, using the new production cost
tanah) dan pendekatan pasar untuk tanah. approach for property, plant and equipment
(other than land) and the market approach for
land.
Nilai wajar aset keuangan yang diperoleh The fair value of financial assets acquired
mendekati nilai wajarnya. approximates their respective fair values.
Akuisisi Grup HBS didorong oleh kebutuhan The acquisition of HBS Group was driven by
suksesi strategis seiring dengan rencana pensiun strategic succession needs in line with the
salah satu pemegang saham utama. Selain itu, retirement plan of a key shareholder. In
kinerja keuangan terdampak oleh penghentian addition, the financial performance had been
proyek tertentu sebelum akuisisi, sehingga affected by the discontinuation of a specific
menciptakan kebutuhan mendesak akan mitra project prior to the acquisition, creating an
permodalan untuk memastikan keberlangsungan urgent need for a capital partner to ensure
usaha. Akibatnya, transaksi tersebut business continuity. As a result, the transaction
dilaksanakan sebagai pembelian dengan diskon, was executed as a bargain purchase, with the
dengan nilai pembelian berada di bawah nilai purchase consideration falling below the fair
wajar aset teridentifikasi bersih. value of the net identifiable assets acquired.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Keuntungan dari pembelian dengan diskon yang The gain on bargain purchase arising from the
timbul dari akuisisi tersebut disajikan sebagai acquisition is presented as follows:
berikut:
31 Oktober/
October 31,
2025
US$ '000
Imbalan sementara 24.979 Provisional consideration
Nilai wajar aset bersih yang diperoleh setelah Fair value of the net assets acquired
dikurai aset pajak tangguhan (40.501) net of deferred tax liabilities
Keuntungan dari pembelian dengan diskon
(Catatan 35) (15.522) Gain from bargain purchase (Note 35)
Imbalan sementara atas akuisisi adalah sebesar The provisional consideration for the acquisition
US$ 24.979 ribu Imbalan ini bersifat sementara amounted to US$ 24,979 thousand. This
sampai dengan terselesaikannya syarat untuk consideration is provisional until the fulfillment
dilakukannya pembayaran sampai dengan tahun of the conditional for the payment up to 2027.
2027. Rincian imbalan sementara dan arus kas The details of the provisional consideration and
bersih yang timbul dari akuisisi tersebut adalah the net cash flows arising from the acquisition
sebagai berikut: are as follows:
31 Oktober/
October 31,
2025
US$ '000
Estimasi imbalan yang dialihkan 24.979 Estimated consideration transferred
Dikurangi: imbalan yang ditangguhkan (5.356) Less: Deferred consideration
Kas yang dibayarkan pada saat akuisisi 19.623 Cash paid on acquisition
Kas dan setara kas yang diperoleh (1.207) Cash and cash equivalents acquired
Arus kas keluar bersih pada saat akuisisi 18.416 Net cash outflow on acquisition
Sejak tanggal akuisisi, HBS memberikan Since the acquisition date, HBS has contributed
kontribusi pendapatan sebesar US$ 2.323 ribu revenue of US$ 2,323 thousand and a profit for
dan laba periode berjalan sebesar US$ 1.362 ribu the period of US$ 1,362 thousand to the Group
kepada Grup untuk tahun yang berakhir pada for the year ended December 31, 2025.
tanggal 31 Desember 2025.
Apabila akuisisi HBS telah diselesaikan pada Had the acquisition of HBS been completed on
tanggal 1 Januari 2025, pendapatan January 1, 2025, the Group’s consolidated
konsolidasian dan laba Grup untuk tahun yang revenue and profit for the year ended
berakhir pada tanggal 31 Desember 2025 December 31, 2025, would have amounted
masing-masing akan berjumlah sebesar to US$ 932.812 thousand and US$ 32,182
US$ 932.812 ribu dan US$ 32.182 ribu. thousand, respectively. Management believes
Manajemen Grup berpendapat bahwa jumlah that these amounts represent a reasonable
tersebut mencerminkan ukuran perkiraan kinerja approximation of the combined Group’s
Grup gabungan untuk tahun serta memberikan performance for the year and provide a relevant
titik acuan untuk perbandingan pada periode- reference point for comparison in subsequent
periode berikutnya. periods.
c. SBPL c. SBPL
Sebagaimana dijelaskan dalam Catatan 1c, pada As described in Note 1c, on
tanggal 21 November 2025, PSS, entitas anak, November 21, 2025, PSS, a subsidiary,
mengakuisisi 60% kepemilikan atas SBPL. acquired a 60% ownership interest in SBPL.
Alasan dilakukannya akuisisi adalah untuk The rationale for undertaking the acquisition
memperkuat bisnis Grup dan memberikan was to strengthen the Group’s business and to
peluang untuk pertumbuhan. provide opportunities for growth.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Sesuai dengan ketentuan PSAK 103 Kombinasi In accordance with PSAK 103 Business
Bisnis, Grup melakukan proses alokasi harga Combinations, the Group performed a
pembelian atas akuisisi terhadap aset dan purchase price allocation process for the
liabilitas teridentifikasi dari SBPL. Proses ini acquisition of SBPL. This process required the
mengharuskan Grup untuk menentukan nilai Group to determine the fair value of the
wajar atas aset teridentifikasi yang diperoleh dan identifiable assets acquired and liabilities
liabilitas yang diambil alih dari TCAL Engineering assumed from TCAL Engineering Pte., Ltd. as
Pte., Ltd. pada tanggal akuisisi, yang disajikan of the acquisition date, which is presented as
sebagai berikut: follows:
21 November/
November 21,
2025
US$ '000
Jumlah aset *) 22.516 Total assets *)
Jumlah liabilitas (10.267) Total liabilities
Nilai wajar aset bersih yang diperoleh 12.249 Fair value of net assets acquired
Nilai aset yang bersih yang diperoleh - setelah
dikurangi liabilitas pajak tangguhan sebesar Net assets acquired - net of deferred tax
US$ 1.7323 ribu 10.516 liabilities amounting to US$ 1,733 thousand
*) Termasuk aset tak-berwujud atas hubungan *) Included intangible assets for customer
dengan pelanggan (Catatan 17). relationships (Note 17).
Alokasi Harga Perolehan dilakukan oleh penilai The Purchase Price Allocation was carried out
independen, KJPP KR, pihak ketiga, yang by an independent valuer, KJPP KR, an
ditunjuk oleh Grup untuk menentukan nilai wajar independent third party appointed by the Group
atas aset dan liabilitas teridentifikasi yang to determine the fair value of the identifiable
diakuisisi dari TCAL Engineering Pte., Ltd. assets and liabilities acquired from TCAL
Penyesuaian nilai wajar atas aset tetap Engineering Pte., Ltd. The fair value
ditentukan oleh penilai independen, KJPP SRR, adjustments for property, plant and equipment
pihak ketiga, dengan menggunakan pendekatan were determined by another independent
biaya reproduksi baru untuk aset tetap. valuer, KJPP SRR, a third party, using the
replacement cost new approach for property,
plant and equipment.
Nilai wajar aset keuangan yang diperoleh The fair value of financial assets acquired
mendekati nilai wajarnya. approximates their respective fair values.
Goodwill dan arus kas bersih yang timbul dari The goodwill and the net cash flows arising from
akuisisi tersebut disajikan sebagai berikut: the acquisition are presented as follows:
21 November/
November 21,
2025
US$ '000
Imbalan yang dialihkan 7.942 Consideration transferred
Kepentingan nonpengendali 4.201 Non-controlling interests
Nilai wajar aset bersih yang diperoleh setelah Fair value of the net assets acquired
dikurangi aset pajak tangguhan (10.516) net of deferred tax liabilities
Goodwill (Catatan 15) 1.627 Goodwill (Note 15)
Imbalan yang dialihkan 7.942 Consideration transferred
Kas dan setara kas yang diperoleh (5.991) Cash and cash equivalents acquired
Arus kas keluar bersih pada saat akuisisi 3.578 Net cash outflow on acquistion
Sejak tanggal akuisisi, SBPL memberikan Since the acquisition date, SBPL has
kontribusi pendapatan sebesar US$ 1.062 ribu contributed revenue of US$ 1,062 thousand
dan rugi periode berjalan sebesar US$ 1.033 ribu and a loss for the period of US$ 1,033 thousand
kepada Grup untuk tahun yang berakhir pada to the Group for the year ended
tanggal 31 Desember 2025. December 31, 2025.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Apabila akuisisi SBPL telah diselesaikan pada Had the acquisition of SBPL been completed on
tanggal 1 Januari 2025, pendapatan January 1, 2025, the Group’s consolidated
konsolidasian dan laba Grup untuk tahun yang revenue and profit for the year ended
berakhir pada tanggal 31 Desember 2025 December 31, 2025, would have amounted
masing-masing akan berjumlah sebesar to US$ 905,941 thousand and
US$ 905.941 ribu dan US$ 41.953 ribu. US$ 41,953 thousand, respectively.
Manajemen Grup berpendapat bahwa jumlah Management believes that these amounts
tersebut mencerminkan ukuran perkiraan kinerja represent a reasonable approximation of the
grup gabungan untuk tahun serta memberikan combined Group’s performance for the year
titik acuan untuk perbandingan pada periode- and provide a relevant reference point for
periode berikutnya. comparison in subsequent periods.
40. SIFAT DAN TRANSAKSI PIHAK BERELASI 40. NATURE OF RELATIONSHIP AND
TRANSACTIONS WITH RELATED PARTIES
Sifat Pihak Berelasi Nature of Relationship
Pada tanggal 16 Februari 2024, telah terjadi On February 16, 2024, there was change of
perubahan pengendalian Perusahaan yang controlling of the Company from CARA to KJP.
semula CARA menjadi KJP. Setelah tanggal Subsequent to February 16, 2024, the nature of
16 Februari 2024, sifat hubungan dengan pihak relationships with the related parties is as follows:
berelasi adalah sebagai berikut:
a. CUAN adalah entitas induk utama Perusahaan. a. CUAN is the Company’s ultimate holding
KJP adalah pemegang saham utama company. KJP is the Company’s majority
Perusahaan. shareholder.
b. CARA adalah pemegang saham Perusahaan. b. CARA is the Company’s shareholders.
c. PT Sentosa Bersama Mitra (SBM), PT Dua c. PT Sentosa Bersama Mitra (SBM), PT Dua
Usaha Karya Negeri (DUKN) dan PT Tata Masa Usaha Karya Negeri (DUKN) and PT Tata Masa
Nusantara adalah pemegang saham dari CARA. Nusantara are CARA’s shareholder.
d. PT Rukun Raharja Tbk (RAJA), CUAN, PT Prima d. PT Rukun Raharja Tbk (RAJA), CUAN,
Mineral Investindo (PMI), PT Daya Bumindo PT Prima Mineral Investindo (PMI), PT Daya
Karunia (DBK), PT Borneo Bangun Banua (BBB), Bumindo Karunia (DBK), PT Borneo Bangun
PT Barito Pacific Lumber (BPL), Aster Chemicals Banua (BBB), PT Barito Pacific Lumber (BPL),
and Energy Pte., Ltd. (ACEPL) dan PT Triguna Aster Chemicals and Energy Pte., Ltd. (ACEPL)
Internusa Pratama (TIP) mempunyai beberapa and PT Triguna Internusa Pratama (TIP) have
manajemen kunci yang sama dengan Perusahan. several same key managements with the
Company.
e. PT Tamtama Perkasa (TP), PMI, DBK, e. PT Tamtama Perkasa (TP), PMI, DBK,
PT Armada Maritim Persada (AMP), PT Borneo PT Armada Maritim Persada (AMP), PT Borneo
Bangun Banua Bestari (BBBB), PT Chandra Bangun Banua Bestari (BBBB), PT Chandra
Daya Investasi Tbk (CDI), PT Multi Tambang Daya Investasi Tbk (CDI), PT Multi Tambang
Utama (MUTU), PT Griya Idola (GI) dan Utama (MUTU), PT Griya Idola (GI) and
PT Meranti Sembada (MS), mempunyai PT Meranti Sembada (MS) have the same
pemegang saham yang sama secara langsung shareholder either directly or indirectly.
maupun tidak langsung.
f. Fluor-Petrosea Joint Organization (FPJO) f. Fluor-Petrosea Joint Organization (FPJO) is a
merupakan proyek kerjasama antara Perusahaan joint operation between the Company and third
dengan pihak ketiga (Catatan 7a, 16, dan 30). parties (Notes 7a, 16, and 30).
g. PT Borneo Bangun Banua (BBB) memiliki g. PT Borneo Bangun Banua (BBB) has the same
pengendali serta hubungan yang sama dalam hal controller and relationship in terms of
manajemen dan Direksi. management and Board of Directors.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Transaksi-transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
a. FPJO a. FPJO
Pada tanggal 11 Maret 2020, Perusahaan On March 11, 2020, the Company together with
bersama dengan PT Fluor Daniel Indonesia telah PT Fluor Daniel Indonesia have formed a
membentuk suatu kerjasama organisasi FPJO collaborative organization FPJO to implement
untuk melaksanakan Proyek Optimalisasi Pabrik Mill Optimization for Underground Ores Project
Bijih Bawah Tanah untuk PTFI (Catatan 16). for PTFI (Note 16).
Selanjutnya, FPJO bersama dengan PTFI Furthermore, FPJO together with PTFI
menandatangani Engineering, Procurement, executed the Engineering, Procurement,
Construction and Construction Management Construction and Construction Management
Master Agreement. Master Agreement.
Pada tanggal 3 November 2020, FPJO dan On November 3, 2020, FPJO and
PTFI menandatangani Supplement Agreement PTFI signed the Supplement Agreement with
dengan nilai estimasi total US$ 100.122 ribu. total estimated value US$ 100,122 thousand.
Pada periode 12 November 2021 sampai dengan In period November 12, 2021 until
13 Februari 2025, FPJO dan PTFI February 13, 2025, FPJO and PTFI executed
menandatangani Change Order (CO) 001-011 the Change Order (CO) 001 – 011 for SAG3
untuk Proyek SAG3 (CO untuk Supplement Project (CO for Supplement Agreement
Agreement No. TP1900216-002). Melalui CO ini, No. TP1900216-002). Through this CO, there
terdapat penambahan nilai kontrak sebesar is an additional contract amount of
US$ 100,49 juta. Tidak terdapat perpanjangan US$ 100.49 million. There is no extension for
atas kontrak ini setelah tanggal 30 Mei 2024. this contract after May 30, 2024.
Pada periode 30 November 2021 sampai dengan In period November 30, 2021 until
1 Agustus 2023, FPJO dan PTFI menandatangani August 1, 2023, FPJO and PTFI executed
beberapa Limited Notice to Proceed (“LNTP”) dan several Limited Notice to Proceed (“LNTP”) and
Supplement Agreement untuk Proyek Copper Supplement Agreement for Copper Cleaner
Cleaner Circuit Construction Services (“CUCL”). Circuit Construction Services (“CUCL”). Project
Proyek ini telah diselesaikan pada tanggal have been completed on December 31, 2023
31 Desember 2023 dengan jumlah nilai kontrak with the total contract value of
sebesar Rp 802.087 juta (setara dengan Rp 802,087 million (equivalent to
US$ 52.029 ribu). US$ 52,029 thousand).
Pada tanggal 10 Maret 2024, FPJO dan PTFI On March 10, 2024, FPJO and PTFI executed
menandatangani Supplement Agreement Supplement Agreement No. TP1900216-005
No. TP1900216-005 untuk Proyek CUCL. Melalui for CUCL Project. Under this Supplement
Supplement Agreement ini, proyek CUCL Agreement, CUCL project is extended up to
diperpanjang hingga tanggal 31 Agustus 2024 August 31, 2024 and obtained an additional
dan mendapatkan tambahan nilai kontrak contract value of Rp 1,614 billion (equivalent to
sebesar Rp 1.614 miliar (setara dengan US$ 105 million). This agreement has been
US$ 105 juta). Perjanjian ini telah mengalami changed several times, with the latest CO
beberapa kali perubahan, dengan perubahan No. 003 dated on September 23, 2024,
terakhir pada CO No. 003 tanggal therefore the contract value amounted
23 September 2024, sehingga nilai kontrak to Rp 2,400 trillion (equivalent to
menjadi Rp 2.400 triliun (setara dengan US$ 148 million). This agreement will be ended
US$ 148 juta). Perjanjian ini berakhir sampai on March 26, 2025.
dengan 26 Maret 2025.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 15 Januari 2024, PTFI telah On January 15, 2024, PTFI has nominated
menunjuk FPJO untuk mengerjakan Proyek FPJO to execute Redundant Conveyor
Redundant Conveyor (“RECON”) Construction (“RECON”) Construction Services with the work
Services dengan nilai pekerjaan sebesar value in the amount of Rp 66,122 million
Rp 66.122 juta melalui LNTP No. TP1900216- through LNTP No. TP1900216-007. This LNTP
007. LNTP ini berlaku efektif dari tanggal shall be effective from January 15, 2024 up to
15 Januari 2024 hingga 30 April 2024. Melalui April 30, 2024. Through the LNTP Revision 6,
Revisi 6 LNTP, masa berlaku LNTP diperpanjang the validity of LNTP is extended up to
hingga 31 Agustus 2025 dan terdapat August 31, 2025 and there is an increase in the
penambahan nilai LNTP yang menyebabkan nilai value of LNTP that resulting in the total value of
total LNTP menjadi Rp 457,7 miliar (setara LNTP to be Rp 457.7 billion (equivalent to
dengan US$ 27.440 ribu). US$ 27,440 thousand).
Pada tanggal 18 Juni 2024, PTFI telah On June 18, 2024, PTFI has issued LNTP to
menerbitkan LNTP kepada FPJO untuk FPJO for the provision of labour and equipment
menyediakan tenaga kerja dan peralatan untuk to support the construction works at SAG2. The
mendukung pekerjaan konstruksi di SAG2. Nilai value of this LNTP is Rp 25.9 billion (equivalent
LNTP ini adalah Rp 25,9 miliar (setara dengan to US$ 1.6 million) and shall be valid up to
US$ 1,6 juta) dan berlaku hingga August 31, 2024. Through LNTP revisions
31 Agustus 2024. Melaui LNTP revisi No. 1 & 2, No. 1 & 2, the period has been extended until
periode diperpanjang hingga tanggal October 31, 2025, with an increase in value,
31 Oktober 2025 dengan penambahan nilai yang raising the total LNTP value to Rp 127.8 billion
menyebaikan nilai total LNTP menjadi (equivalent to US$ 7,612 thousand).
Rp 127,8 miliar (setara dengan US$ 7.612 ribu).
Pendapatan yang berasal dari jasa konstruksi dan Revenue from construction and engineering
rekayasa untuk tahun yang berakhir services for the year ended December 31, 2025
31 Desember 2025 adalah sebesar amounted to US$ 24,137 thousand (2024:
US$ 24.137 ribu (2024: US$ 65.285 ribu) US$ 65,285 thousand) (Note 30).
(Catatan 30).
Saldo piutang usaha atas FPJO pada tanggal The trade accounts receivable balance to FPJO
31 Desember 2025 sebesar US$ 13.176 ribu as of December 31, 2025 amounted to
(31 Desember 2024: US$ 29.006 ribu) US$ 13,176 thousand (December 31, 2024:
(Catatan 7a). US$ 29,006 thousand) (Note 7a).
b. BBB b. BBB
Pada tanggal 2 September 2024, Perusahaan On October 18, 2024, the Company signed a
menandatangani Perjanjian Jasa Pertambangan Mining Services Agreement with BBB with an
dengan BBB dengan nilai estimasi estimated value of US$ 94,542 thousand and
US$ 94.542 ribu dan nilai estimasi capital an estimated capital expenditure value of
expenditure US$ 40.082 ribu. US$ 40,082 thousand.
Pendapatan yang berasal dari jasa konstruksi dan Revenue from construction and engineering
rekayasa untuk tahun yang berakhir services for the year ended December 31, 2025
31 Desember 2025 adalah sebesar amounted to US$ 17,487 thousand (2024: Nil)
US$ 17.487 ribu (2024: Nihil) (Catatan 30). (Note 30).
Saldo piutang usaha atas BBB pada tanggal The trade accounts receivable to BBB as of
31 Desember 2025 adalah US$ 17.591 ribu December 31, 2025 is US$ 17,591 thousand
(31 Desember 2024: US$ 131 ribu) (Catatan 7a). (December 31, 2024: US$ 131 thousand)
(Note 7a).
c. TP c. TP
Pada tanggal 2 September 2024, Perusahaan On October 18, 2024, the Company signed a
menandatangani Perjanjian Jasa Pertambangan Mining Services Agreement with TP with an
dengan TP dengan nilai estimasi US$ 24.25 ribu. estimated value of US$ 24,25 thousand.
Pada tanggal 23 Juni 2025, Perusahaan On June 23, 2025, the Company signed a
menandatangani Perjanjian Sewa Alat Berat Rental for Heavy Vehicle Agreement with TP
dengan TP dengan nilai estimasi with an estimated value of US$ 4,623 thousand.
US$ 4.623 ribu.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pendapatan yang berasal dari biaya jasa Revenue from mining services for the year
pertambangan tersebut untuk tahun yang ended December 31, 2025 amounted to
berakhir 31 Desember 2025 sebesar US$ 5,833 thousand (2024:
US$ 5.833 ribu (2024: US$ 3.141 ribu). US$ 3,141 thousand).
Beban usaha langsung dan beban lainnya yang Direct cost and other expenses from activities
berasal dari kegiatan untuk tahun yang berakhir for the year ended December 31, 2025
31 Desember 2025 sebesar US$ 774 ribu (2024: amounted to US$ 774 thousand (2024: Nil).
Nihil).
Saldo piutang usaha atas TP pada tanggal The trade accounts receivable to TP as
31 December 2025 sebesar US$ 1.518 ribu of December 31, 2025 amounted to
(31 Desember 2024: US$ 3.216 ribu) US$ 1,518 thousand (December 31, 2024:
(Catatan 7a). US$ 3,216 thousand) (Note 7a).
Saldo utang usaha atas TP pada tanggal The trade accounts payable to TP as of
31 Desember 2025 sebesar US$ 478 ribu December 31, 2025 amounted to
(31 Desember 2024: Nihil) (Catatan 18). US$ 478 thousand (December 31, 2024: Nil)
(Note 20).
d. CDI d. CDI
Pada tanggal 29 November 2024, PTPIN, PTCTK On November 29, 2024, PTPIN, PTCTK and
dan CDI menandatangani Perjanjian Para CDI signed a Shareholders Agreement for the
Pemegang Saham untuk pendirian PTCTK establishment of PTCTK where PTPIN hold
dimana PTPIN memegang 35.000 saham di 35,000 shares in PTCTK with a nominal value
dalam PTCTK dengan nilai nominal per saham per share of Rp 150,000 with a total nominal
senilai Rp 150.000 dengan nilai nominal value of Rp 5,250 million (equivalent to
seluruhnya sebesar Rp 5.250 juta (setara dengan US$ 312,835).
US$ 312.835).
e. MUTU e. MUTU
Selama tahun 2025, Perusahaan memberikan During year 2025, the Company provided
jasa pemindahan tanah penutup dan overburden removal and coal mining services
penambangan batubara kepada MUTU. to MUTU.
Pada tanggal 22 April 2025, Perusahaan dan On April 22, 2025, the Company and MUTU
MUTU menandatangani Perjanjian Jasa signed a Mining Services Agreement.
Pertambangan.
Pendapatan yang berasal dari kegiatan tersebut Revenue from the services for the year
untuk tahun yang berakhir 31 Desember 2025 ended December 31, 2025 amounted to
sebesar US$ 34.416 ribu (2024: US$ 2.537 ribu). US$ 34,416 thousand (2024:
US$ 2,537 thousand).
Saldo piutang usaha atas MUTU pada tanggal The trade accounts receivable to MUTU as
31 Desember 2025 sebesar US$ 15.668 ribu of December 31, 2025 amounted to
(31 Desember 2024: US$ 1.914 ribu) US$ 15,668 thousand (December 31, 2024:
(Catatan 7a). US$ 1,914 thousand) (Note 7a).
f. DBK f. DBK
Pada tanggal 26 Juni 2024, Perusahaan On June 24 2024, the Company signed Work
menandatangani Perintah Pekerjaan Variasi pada Instruction Variation of a Mining Infrastructure
Perjanjian biaya Jasa Pengembangan Development Services agreement and
Infrastruktur Tambang dan mengalami perubahan amended on September 2, 2025 with DBK with
pada tanggal 2 September 2025 dengan DBK an estimated value Rp 3.49 trillion (equivalent
dengan nilai estimasi Rp 3,49 triliun (setara to US$ 209.3 million).
dengan US$ 209,3 juta).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pendapatan yang berasal dari kegiatan untuk Revenue from activities for the year
tahun yang berakhir 31 Desember 2025 ended December 31, 2025 amounted to
sebesar US$ 26.291 ribu (2024: US$ 1.395 ribu). US$ 26.291 thousand (2024:
US$ 1,395 thousand).
Saldo piutang usaha atas DBK pada tanggal The trade accounts receivable to DBK as of
31 Desember 2025 sebesar US$ 17.392 ribu December 31, 2025 amounted to
(31 Desember 2024: US$ 1.355 ribu) US$ 17,392 thousand (December 31, 2024:
(Catatan 7a). US$ 1,355 thousand) (Note 7a).
Saldo kontrak liabilitas atas DBK pada tanggal The trade contract liabilities to DBK as of
31 Desember 2025 sebesar US$ 3.894 ribu December 31, 2025 amounted to
(31 Desember 2024: Nihil) (Catatan 23). US$ 3,894 thousand (December 31, 2024: Nil)
(Note 23).
g. CUAN g. CUAN
Pada tanggal 26 Juni 2024, Perusahaan On June 26, 2024, the Company signed a
menandatangani Perjanjian Layanan Manajemen Management Services Agreement with CUAN
dengan CUAN dengan nilai estimasi with an estimated value of Rp 107 billion
Rp 107 miliar (setara dengan US$ 6.531 ribu). (equivalent to US$ 6,531 thousand).
Pendapatan yang berasal dari kegiatan untuk Revenue from activities for the year ended
tahun yang berakhir 31 Desember 2025 December 31, 2025 amounted to
sebesar US$ 133 ribu (2024: Nihil). US$ 133 thousand (2024: Nil).
Saldo piutang usaha atas CUAN pada tanggal The trade accounts receivable to CUAN as of
31 Desember 2025 sebesar US$ 1.368 ribu December 31, 2025 amounted to
(31 Desember 2024: US$ 256 ribu) (Catatan 7a). US$ 1,368 thousand (December 31, 2024:
US$ 256 thousand) (Note 7a).
h. PMI h. PMI
Pada tanggal 26 Juni 2024, Perusahaan On June 26, 2024, the Company signed
menandatangani Jasa Konsultan Geologis Geological Consulting Services with PMI with
dengan PMI dengan nilai estimasi Rp 27,2 miliar an estimated value of Rp 27.2 billion
(setara dengan US$ 1.656 ribu). (equivalent to US$ 1,656 thousand).
Beban usaha langsung dan beban lainnya yang Direct cost and other expenses from activities
berasal dari kegiatan untuk tahun yang berakhir for the year ended December 31, 2025
31 Desember 2025 sebesar US$ 1.429 ribu amounted to US$ 1,429 thousand (2024: Nil).
(2024: Nihil).
Saldo utang usaha atas PMI pada tanggal The trade accounts payable to PMI as of
31 Desember 2025 sebesar US$ 614 ribu December 31, 2025 amounted to
(31 Desember 2024: US$ 459 ribu) (Catatan 20). US$ 614 thousand (December 31, 2024:
US$ 459 thousand) (Note 20).
i. TIP i. TIP
Pada tanggal 17 Mei 2024, Perusahaan On May 17, 2024, the Company signed a
menandatangani pengadaan, konstruksi, procurement, construction, installation, and
instalasi, dan komisioning untuk pekerjaan awal commissioning for onshore early work EPC -
EPC darat - proyek UCC dengan TIP, dengan nilai UCC project with TIP with an estimated value of
estimasi Rp 325 miliar (setara dengan Rp 325 billion (equivalent to USD 20.4 million).
USD 20,4 juta).
Beban usaha langsung dan beban lainnya yang Direct cost and other expenses from activities
berasal dari kegiatan untuk tahun yang berakhir for the year ended December 31, 2025
31 Desember 2025 sebesar US$ 5.672 ribu amounted to US$ 5,672 thousand (2024: Nil).
(2024: Nihil).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Saldo utang usaha atas TIP pada tanggal The trade accounts payable to TIP as of
31 Desember 2025 sebesar US$ 4.505 ribu December 31, 2025 amounted to
(31 Desember 2024: US$ 1.205 ribu) US$ 4,505 thousand (December 31, 2024:
(Catatan 20). US$ 1,205 thousand) (Note 20).
j. GI j. GI
Pada tanggal 21 Juni 2024, Perusahaan On June 21, 2024, the Company signed a
menandatangani Perjanjian Sewa Menyewa Lease Agreement for Wisma Barito Pacific
Wisma Barito Pacific Jakarta dengan GI sebagai Jakarta with GI as the Company's Head Office.
Kantor Pusat Perusahaan.
Beban usaha langsung dan beban lainnya yang Direct cost and other expenses from activities
berasal dari kegiatan untuk tahun yang berakhir for the year ended December 31, 2025
31 Desember 2025 sebesar US$ 523 ribu amounted to US$ 523 thousand (2024: Nil).
(2024: Nihil).
Saldo utang usaha atas GI pada tanggal The trade accounts payable to GI as of
31 Desember 2025 sebesar US$ 14 ribu December 31, 2025 amounted to
(31 Desember 2024: Nihil) (Catatan 20). US$ 14 thousand (December 31, 2024: Nil)
(Note 20).
k. MS k. MS
Pada tanggal 31 Oktober 2025, Perusahaan dan On October 31, 2025, the Company and MS
MS menandatangani Infrastructure Camp and signed an Infrastructure Camp and Mine
Mine Facilities Site untuk proyek DBK, dengan Facilities Site agreement for the DBK project,
nilai Kontrak sebesar Rp 37.049 juta (setara with a contract value of Rp 37,049 million
dengan US$ 2.207 ribu). Masa penyelesaian (equivalent to US$ 2,207 thousand). The
praktis dari kontrak ini sampai dengan practical completion period for this contract is
1 April 2026. until April 1, 2026.
Beban usaha langsung dan beban lainnya yang Direct cost and other expenses from activities
berasal dari kegiatan untuk tahun yang berakhir for the year ended December 31, 2025
31 Desember 2025 sebesar US$ 857 ribu amounted to US$ 857 thousand (2024: Nil).
(2024: Nihil).
Saldo utang usaha atas MS pada tanggal The trade accounts payable to MS as of
31 Desember 2025 sebesar US$ 963 ribu December 31, 2025 amounted to
(31 Desember 2024: Nihil) (Catatan 20). US$ 963 thousand (December 31, 2024: Nil)
(Note 20).
l. ACEPL l. ACEPL
Pada tanggal 17 Desember 2025, SBPL On December 17, 2025, SBPL was awarded
memperoleh kontrak pemeliharaan selama with a 2-year maintenance contract by ACEPL
2 tahun dari ACEPL untuk Penyediaan Jasa Sipil for the Provision of Civil Services for Jurong
di Jurong Island dengan estimasi nilai kontrak Island with estimated contract value amounted
sebesar SG$ 3 juta (setara dengan US$ 2,3 juta) to SG$ 3 million (equivalent to US$ 2.3 million)
Pada tanggal 17 Desember 2025, SBPL On December 17, 2025, SBPL was awarded
memperoleh kontrak selama 2 tahun dari ACEPL with a 2-year contract by ACEPL for the
untuk Penyediaan Layanan Integrated Facility Provision of Integrated Facility Management
Management (IFM) untuk Bukom Island dan (IFM) services for Bukom Island and Jurong
Jurong Island dengan estimasi nilai kontrak Island with estimated contract value amounted
sebesar SG$ 7,8 juta (setara dengan US$ 6 juta). to SG$ 7.8 million (equivalent to US$ 6 million).
Pendapatan yang berasal dari kegiatan untuk Revenue from activities for the year ended
tahun yang berakhir 31 Desember 2025 December 31, 2025 amounted to
sebesar US$ 1.261 ribu (2024: Nihil). US$ 1,261 thousand (2024: Nil).
Saldo piutang usaha atas ACEPL pada tanggal The trade accounts receivable to ACEPL as of
31 Desember 2025 sebesar US$ 3.102 ribu December 31, 2025 amounted to
(31 Desember 2024: Nihil) (Catatan 7a). US$ 3,102 thousand (December 31, 2024:
Nil) (Note 7a).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
m. BPL m. BPL
Saldo kontrak liabilitas atas BPL pada tanggal The contract liabilities to BPL as of
31 Desember 2025 sebesar US$ 1.196 ribu December 31, 2025 amounted to
(31 Desember 2024: Nihil) (Catatan 23). US$ 1,196 thousand (December 31, 2024: Nil)
(Note 23).
n. Remunerasi Komisaris dan Direksi n. Commissioners and Directors’ remuneration
Remunerasi Komisaris dan Direksi (semuanya Commissioners and Directors’ remuneration
imbalan jangka pendek) untuk tahun-tahun yang (all short-term benefits) for the years ended
berakhir 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 are as follows:
sebagai berikut:
2025 2024
US$ '000 US$ '000
Direksi 1.140 1.034 Directors
Komisaris 534 482 Commissioners
Jumlah 1.674 1.516 Total
Beberapa Komisaris dan Direksi mendapatkan Certain Commissioners and Directors are
tambahan tunjangan lainnya, seperti penggunaan entitled to other benefits, such as the use of the
kendaraan dinas yang tidak termasuk dalam Company’s vehicles which are not included in
remunerasi di atas. the above remuneration.
Rangkuman dari saldo dan transaksi-transaksi dengan Summary of balances and transactions with the
pihak-pihak berelasi dari Grup adalah sebagai berikut: Group’s related parties are as follows:
31 Desember/ 31 Desember/
Desember 31, Desember 31,
2025 2024
US$ '000 US$ '000
Piutang Usaha (Catatan 7a) Trade Accounts Receivable (Note 7a)
BBB 17.591 131 BBB
DBK 17.392 1.355 DBK
MUTU 15.668 1.914 MUTU
FPJO 13.176 29.006 FPJO
ACEPL 3.102 - ACEPL
TP 1.518 3.216 TP
CUAN 1.368 256 CUAN
Jumlah 69.815 35.878 Total
Persentase terhadap jumlah aset konsolidasian 4,41% 4,14% As a percentage of total consolidated assets
Utang Usaha (Catatan 20) Trade Accounts Payable (Note 20)
TIP 4.505 1.205 TIP
MS 963 - MS
PMI 614 459 PMI
TP 478 - TP
GI 14 - GI
Jumlah 6.574 1.664 Total
Persentase terhadap jumlah liabilitas
konsolidasian 0,52% 0,27% As a percentage of total consolidated liabilities
Liabilitas Kontrak (Catatan 23) Contract Liabilities (Note 23)
DBK 3.894 - DBK
BPL 1.196 - BPL
Jumlah 5.090 - Total
Persentase terhadap jumlah liabilitas
konsolidasian 0,40% 0,00% As a percentage of total consolidated liabilities
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
2025 2024
US$ '000 US$ '000
Pendapatan (Catatan 30) Revenue (Note 30)
MUTU 34.416 2.537 MUTU
DBK 26.291 1.395 DBK
FPJO 24.137 65.285 FPJO
BBB 17.487 - BBB
TP 5.833 3.141 TP
ACEPL 1.261 - ACEPL
CUAN 133 - CUAN
Jumlah 109.558 72.358 Total
Persentase terhadap jumlah pendapatan As a percentage of total consolidated
konsolidasian 12,36% 10,47% revenue
Beban Usaha Langsung dan Beban Lainnya Direct Cost and Other Expenses
TIP 5.672 - TIP
PMI 1.429 - PMI
MS 857 - MS
TP 774 - TP
GI 523 - GI
Jumlah 9.255 - Total
Persentase terhadap jumlah beban usaha As a percentage of total consolidated
langsung dan beban konsolidasian 1,13% 0,00% direct cost and expenses
Kebijakan harga Grup untuk transaksi dengan pihak The Group’s pricing policy for transactions with
berelasi ditetapkan berdasarkan pada harga di dalam related parties is set based on contracted prices.
kontrak.
41. PELAPORAN SEGMEN 41. SEGMENT REPORTING
Grup menggolongkan segmen usaha dalam empat The Group is organized into four principal business
segmen utama yaitu pertambangan, penyediaan jasa, segments of mining, services, engineering and
rekayasa dan konstruksi, dan EPCI-minyak bumi dan construction, and EPCI-offshore oil and gas.
gas lepas pantai.
Segmen pertambangan meliputi kontrak The mining segment covers comprehensive mining
pertambangan secara menyeluruh mulai dari contracts including overburden stripping, drilling,
pengupasan lapisan penutup tanah, pengeboran, blasting, lifting, hauling, mine services, mine
peledakan, pengangkutan, penggalian, jasa partnering and sales of coal.
penambangan, kerja sama pertambangan dan
penjualan batubara.
Segmen jasa meliputi penyediaan fasilitas pangkalan The services segment covers supply base facilities
logistik dan jasa pelabuhan. and port services.
Segmen rekayasa dan konstruksi menyediakan The engineering and construction segment provides
layanan multidisiplin yang menyeluruh di bidang jasa a comprehensive range of multi-disciplinary
rekayasa, pengadaan dan konstruksi untuk minyak engineering, procurement and construction services
dan gas bumi (daratan dan lepas pantai), infrastruktur, to oil and gas (onshore and offshore), infrastructure,
industri dan manufaktur serta utilitas. Segmen ini juga industrial and manufacturing and utilities sectors.
termasuk penyediaan jasa tenaga kerja terlatih serta The segment also includes supply of skilled trade
penyewaan alat berat dan peralatan. personnel and equipment hire services.
Segmen EPCI-Minyak dan Gas Lepas Pantai The EPCI-Offshore Oil and Gas segment provides
menyediakan layanan terpadu untuk rekayasa, a comprehensive range of multi-disciplinary
pengadaan, konstruksi, dan instalasi di sektor minyak engineering, procurement, construction and
dan gas lepas pantai, mencakup pemasangan pipa installation services to the offshore oil and gas
bawah laut, platform, dan infrastruktur sector, including subsea pipeline installation,
kelautan. Segmen ini juga mencakup operasi kapal, platform construction, subsea structure works, and
termasuk pipelaying barge, tug, dan kapal pendukung, marine infrastructure support. The segment also
serta layanan manajemen proyek dan dukungan includes marine transportation services, vessel
operasional lepas pantai. operations such as pipe-lay barge deployment, tug
and barge support, and the provision of offshore
project management and operational support
services.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN TAHUN-TAHUN YANG BERAKHIR FINANCIAL STATEMENTS FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pertambangan/ Rekayasa dan Konstruksi/ EPCI-Minyak dan Gas Lepas Pantai/ Jasa/ Tidak Dialokasikan/ Jumlah Konsolidasi/
Mining Engineering and Construction EPCI-Offshore Oil & Gas Services Unallocated Consolidated Amount
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Pendapatan dan Beban Revenue and expenditures
Pendapatan usaha 441.267 354.325 379.747 299.170 32.865 - 30.066 34.628 2.514 2.688 886.459 690.811 Segment revenues
Hasil segmen 25.839 3.649 36.908 42.691 10.251 - 1.021 703 (6.551) (8.381) 67.468 38.662 Segment results
Penghasilan bunga 156 156 9 5 79 - 121 95 2.341 759 2.706 1.015 Interest income
Interest expenses and
Beban bunga dan keuangan (41.089) (18.041) (14.363) (6.552) (32) - (212) (939) (3) (365) (55.699) (25.897) finance charges
Beban pajak final (23) - (8.698) (9.584) (879) - (128) (132) (14) - (9.742) (9.716) Final tax expense
Keuntungan dan kerugian
lain-lain - bersih 8.978 1.544 13.678 2.707 10.719 - (77) 128 1.247 (575) 34.545 3.804 Other gains and losses - net
Beban pajak penghasilan (4.494) 2.038 - - (225) - (614) 65 1.061 (19) (4.272) 2.084 Income tax expense
Laba bersih periode berjalan (10.633) (10.654) 27.534 29.267 19.913 - 111 (80) (1.919) (8.581) 35.006 9.952 Net profit for the period
Beban non kas: Noncash expenses:
Penyusutan (77.959) (48.841) (8.856) (3.990) (1.354) - (2.175) (1.901) (208) (102) (90.552) (54.834) Depreciation
Amortisasi (10.827) (10.230) (3.032) (1.537) - - - - (746) (951) (14.605) (12.718) Amortization
Beban non-kas lainnya (5.465) (5.053) (2.318) (3.039) - - (494) (406) - - (8.277) (8.498) Other non-cash expenses
Pertambangan/ Rekayasa dan Konstruksi/ EPCI-Minyak & Gas Lepas Pantai/ Jasa/ Tidak Dialokasikan/ Jumlah Konsolidasi/
Mining Engineering and Construction EPCI-Offshore Oil & Gas Services Unallocated Consolidated Amount
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, December 31, December 31, December 31, December 31, December 31, December 31, December 31, December 31, December 31,
2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024
US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
Informasi lainnya: Other information:
Aset tambang 4.420 4.394 - - - - - - - - 4.420 4.394 Mining properties
Property, plant and
Aset tetap - bersih 610.707 284.433 76.283 35.042 33.099 - 8.404 10.188 1.852 504 730.345 330.167 equipment - net
Aset hak guna 31.160 17.139 8.727 16 1.094 - 421 1.438 23 34 41.425 18.627 Right of use assets
Aset lainnya 401.561 263.676 345.577 222.632 29.908 - 27.360 25.769 2.287 2.000 806.693 514.077 Other assets
Jumlah aset 1.047.848 569.642 430.587 257.690 64.101 - 36.185 37.395 4.162 2.538 1.582.883 867.265 Total assets
Jumlah liabilitas 634.887 316.731 546.376 267.428 47.286 - 43.258 30.954 3.618 2.402 1.275.425 617.515 Total liabilities
Pengeluaran barang modal
(termasuk aset tidak Capital expenditure (include
berwujud) 217.747 70.042 187.390 59.139 16.218 - 14.836 6.845 1.240 532 437.431 136.558 intangible assets)
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
42. KOMITMEN DAN KONTRAK YANG SIGNIFIKAN 42. COMMITMENTS AND SIGNIFICANT
CONTRACTS
a. Mulai 1 Januari 2011, Perusahaan memberikan a. Starting on January 1, 2011, the Company
jasa pemindahan tanah penutup dan provided waste removal and coal production
penambangan batubara dan jasa konstruksi services and construction services to
kepada PT Kideco Jaya Agung (KJA). PT Kideco Jaya Agung (KJA).
Pada tanggal 22 Oktober 2010, Perusahaan dan On October 22, 2010, the Company and KJA,
KJA, menandatangani Kontrak Perjanjian entered into a Contract Agreement for Waste
Pemindahan Tanah Penutup dan Produksi Removal & Coal Production which amounted to
Batubara senilai US$ 216 juta di SM Popor, Area US$ 216 million at SM Popor, Suara Area,
Suara, Tambang Pasir, Kalimantan Timur. Tambang Pasir, East Kalimantan. This
Perjanjian ini efektif mulai 1 Januari 2011. agreement is valid until January 1, 2011.
Pada tanggal 10 Mei 2013, Perusahaan dan KJA On May 10, 2013, the Company and KJA
menandatangani Kontrak Sewa Peralatan entered into Contract of Equipment Wet Rental
(Wet Rental) di wilayah SM Popor, Area Suara, at SM Popor Area, Suara Area, Pasir Mine,
Tambang Pasir, Kalimantan Timur. East Kalimantan.
.
Baik perjanjian terkait Perjanjian Pemindahan Both agreements pertaining to Waste Removal
Tanah Penutup dan Produksi Batubara maupun & Coal Production and Contract of Equipment
Kontrak Sewa Peralatan (Wet Rental) telah Wet Rental have been amended several times.
beberapa kali perubahan. Perusahaan dan KJA The Company and KJA have signed the latest
menandatangani perubahan terakhir atas amendment of Waste Removal through the
Perjanjian Pemindahan Tanah Penutup tersebut 14th amendment on September 1, 2025,
melalui perubahan ke-14 pada tanggal regarding changes in contract volume and
1 September 2025 perihal perubahan volume latest contract price rate where the production
kontrak dan harga kontrak terbaru dimana target volume target for 2025 is 38.2 million bcm for
volume produksi untuk tahun 2025 sebesar overburden and 9.39 million tonnes of coal
38,2 juta bcm untuk tanah penutup dan 9,39 juta tonnage. The agreement will be ended on
ton untuk tonase batubara. Perjanjian ini akan December 2028.
berakhir pada Desember 2028.
b. Pada tanggal 15 Juni 2015, PTKPI mengadakan b. On June 15, 2015, PTKPI entered into an
perubahan perjanjian untuk pemberian jasa amendment to the service agreement with
kepada PTFI yang berlaku sampai dengan PTFI, which was valid until December 31, 2021.
31 Desember 2021. Berdasarkan perjanjian ini, Under this agreement, PTKPI shall operate and
PTKPI akan mengoperasikan dan memanfaatkan utilize the facilities described in the agreement
fasilitas yang dijelaskan dalam perjanjian hanya solely in connection with the performance of the
untuk pemberian jasa tersebut dan akan service and shall perform the service
memberikan jasa secara eksklusif untuk exclusively for the benefit of PTFI. As
kepentingan PTFI. Sebagai kompensasi, PTKPI compensation, PTKPI will receive the following:
akan menerima sebagai berikut:
• Beban PTKPI yang akan diganti terdiri dari • PTKPI's reimbursable expenses consist of
semua cash costs, expenses, charges, fees, all cash costs, expenses, charges, fees
dan jumlah lain, baik capital, ordinary or and other amounts, whether capital,
extraordinary in nature, kecuali extraordinary ordinary or extraordinary in nature,
expenses seperti yang didefinisikan dalam excluding extraordinary expenses as
perjanjian, yang dikeluarkan oleh PTKPI defined in the agreement, incurred by
dalam menjalankan kegiatannya di bawah PTKPI in carrying out its activities under
dan sehubungan dengan perjanjian tersebut. and in connection with the agreement.
• Biaya bulanan tetap atas pelabuhan dan jasa • Port and operating services fee shall be
operasi sejumlah US$ 142 ribu ditambah fixed monthly amount of US$ 142 thousand
7,5% dari biaya tenaga kerja langsung dari plus an amount equal to 7.5% of direct
karyawan PTKPI yang dibayarkan secara labor costs of the PTKPI's employees that
langsung kepada karyawan atau sebagai are paid either directly to employees or as
biaya gaji terkait untuk bulan tersebut, dan payroll related costs for the month (agreed
insentif keamanan dengan jumlah sampai costs), and safety incentive of an amount
dengan 2,5% dari biaya yang disepakati. up to 2.5% of the agreed costs. The safety
Insentif akan dihitung dan diakui bulanan dan incentive will be calculated and accrued
dibayarkan setiap enam bulan. monthly and paid semiannually.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 1 Januari 2020, berdasarkan On January 1, 2020, based on the notification
surat pemberitahuan dari PTFI tanggal letter from PTFI dated October 22, 2019, there
22 Oktober 2019, dilakukan pengurangan biaya was a cost reduction of port and operating
bulanan tetap atas pelabuhan dan jasa operasi services fee from US$ 142 thousand to
dari sebesar US$ 142 ribu menjadi US$ 42 ribu. US$ 42 thousand. In 2021, the cost of port and
Pada tahun 2021, biaya bulanan tetap atas operating services fee was adjusted
pelabuhan dan jasa operasi disesuaikan kembali back to US$ 142 thousand. There is no change
menjadi sebesar US$ 142 ribu. Tidak terdapat in other benefits that the PTKPI obtain from
perubahan atas manfaat lainnya yang diperoleh PTFI.
PTKPI dari PTFI.
Pada tanggal 1 Agustus 2025, PTKPI dan PTFI On August 1, 2025, PTKPI and PTFI executed
telah menandatangani perpanjangan perjanjian the extension of service agreement until
jasa sampai dengan 31 Agustus 2026. August 31, 2026.
c. Pada tanggal 23 Juni 2017, Perusahaan dan c. On June 23, 2017, the Company and BP Berau
BP Berau Ltd. telah menandatangani kontrak Ltd. entered into contract for Sorong Supply
untuk Jasa Supply Base di Sorong. Nilai kontrak Base Services. The contract value is
adalah sebesar Rp 734 miliar (setara dengan Rp 734 billion (equivalent to US$ 52 million)
US$ 52 juta) dengan masa kontrak selama with contract duration for 5 years valid until
5 tahun sampai dengan 22 Juni 2022, dengan June 22, 2022, with option to extend annually
opsi perpanjangan tiap tahun selama 3 tahun up to 3 years after the contract duration.
setelah durasi kontrak.
Pada tanggal 22 Juni 2023, kedua belah pihak On June 22, 2023, both parties executed
telah menandatangani Perubahan No. 5 atas Amendment No. 5 to this contract with
perjanjian ini dengan tambahan nilai kontrak additional value amounted to Rp 73.4 billion
sebesar Rp 73,4 milliar (setara dengan (equivalent to US$ 4.7 million) therefore the
US$ 4,7 juta) sehingga total nilai kontrak sebesar total contract value is Rp 807.6 billion
Rp 807,6 milliar (setara dengan US$ 56,7 juta). (equivalent to US$ 56.7 million).
Pada tanggal 1 Juni 2024, kedua belah pihak On June 1, 2024, both parties executed a
telah menandatangani Perubahan No. 6 atas Amendment No. 6 to this contract. The contract
perjanjian ini. Perjanjian ini telah berakhir pada has ended on June 22, 2025.
22 Juni 2025.
Pada tanggal 23 Juni 2025, kedua belah pihak On June 23, 2025, both parties executed a
telah menandatangani Perubahan No. 7 atas Amendment No. 7 to this contract. The contract
perjanjian ini. Perjanjian ini telah berakhir pada has ended on December 31, 2025.
31 Desember 2025.
Pada tanggal 15 Desember 2025, kedua belah On December 15, 2025, both parties executed
pihak telah menandatangani Perubahan No. 8 a Amendment No. 8 to this contract. The
atas perjanjian ini. Perjanjian ini akan berakhir contract will be ended on March 31, 2026.
pada 31 Maret 2026.
d. Pada tanggal 24 Mei 2017, Perusahaan dan PTFI d. On May 24, 2017, the Company and
menandatangani Master Services Agreement PTFI entered into Master Services Agreement
untuk jasa pertambangan Grasberg Wanagon di for Grasberg Wanagon Mining Services in
Papua. Nilai kontrak adalah sebesar US$ 44 juta Papua. The contract value is US$ 44 million
dengan masa kontrak selama 25 bulan yang with contract duration for 25 months which
terdiri dari 3 Work Assignment (Work Assignment consists of 3 Work Assignments (Work
2, 3 dan 5). Assignment 2, 3 and 5).
Kontrak ini telah mengalami beberapa kali This agreement has been amended several
perubahan, amendemen terakhir pada tanggal times. The latest amendment was on
20 Januari 2025, kedua belah pihak setuju untuk January 20, 2025, both parties agreed to
memperpanjang masa kontrak hingga tanggal extend the contract period up to
31 Desember 2027. December 31, 2027.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
e. Pada tanggal 15 Juni 2022, Perusahaan dan PTFI e. On June 15, 2022, the Company and PTFI have
telah menandatangani dokumen Perjanjian untuk executed the document of Agreement for Levee
Proyek Levee Stockpile Project Extension dengan Stockpile Project Extension with contract value
nilai kontrak sebesar US$ 125,16 juta. Proyek ini is US$ 125.16 million. This project has a
memiliki durasi penyelesaian hingga tanggal duration for completion up to June 30, 2026.
30 Juni 2026.
Kontrak ini telah mengalami beberapa kali This agreement has been amended several
perubahan, terakhir pada tanggal times, the latest was on February 18, 2026 with
18 Februari 2026 dengan Perubahan Kontrak Contract Amendment No. 027. The current total
No. 027. Total nilai kontrak saat ini adalah contract value is US$ 140,430 thousand.
sebesar US$ 140.430 ribu.
f. Pada tanggal 10 April 2018, Perusahaan dan f. On April 10, 2018, the Company and CSTS
CSTS Joint Operation menandatangani Joint Operation entered into Agreement
Perjanjian Penyediaan Jasa Pemuatan & for Provision of Loading Unloading and
Pembongkaran dan Penyimpanan di POSB Storage at POSB Sorong with a contract value
Sorong dengan nilai kontrak sebesar of Rp 14.3 billion (equivalent to
Rp 14,3 miliar (setara dengan US$ 872 ribu). US$ 872 thousand). On February 17, 2020, the
Pada tanggal 17 Februari 2020, Perusahaan dan Company and CSTS Joint Operation agreed
CSTS Joint Operation telah menandatangani Amendment No. 5 to the agreement, which
Perubahan No. 5 atas perjanjian tersebut dengan amend the contract value to Rp 236 billion
nilai kontrak menjadi Rp 236 miliar (setara (equivalent to US$ 16.7 million).
dengan US$ 16,7 juta).
Pada tanggal 9 Oktober 2024, kedua belah pihak On October 9, 2024, both parties executed
telah menandatangani Perubahan No. 20 atas Amendment No. 20 to Loading Unloading &
perjanjian Loading Unloading & Storage Services Storage Services Contract at POSB Sorong.
Contract di POSB Sorong. Perjanjian ini berakhir The contract ended on October 31, 2024.
pada tanggal 31 Oktober 2024. Tidak ada No extension for this agreement.
perpanjangan atas perjanjian ini.
g. Pada tanggal 26 Juli 2022, Perusahaan dan g. On July 26, 2022, the Company and
PT Masmindo Dwi Area menandatangani PT Masmindo Dwi Area signed an Agreement
dokumen Perjanjian untuk Engineering, document for an Engineering, Procurement,
Procurement, and Construction (EPC) Contract. and Construction (EPC) Contract. The contract
Nilai kontrak adalah sebesar Rp 1,237 triliun value is Rp 1.237 trillion (equivalent to
(setara dengan US$ 73 miliar) dengan durasi US$ 73 billion) with a contract duration until
kontrak sampai dengan 11 Maret 2025 yang March 11, 2025, which is currently under
sedang dalam masa negosiasi untuk negotiation for extension, in which the
diperpanjang di mana Perusahaan bertindak Company acts as the contractor.
sebagai kontraktor.
Pada tanggal 26 Juli 2022, Perusahaan dan On July 26, 2022, the Company and
PT Masmindo Dwi Area menandatangani PT Masmindo Dwi Area have signed an
dokumen Perjanjian untuk Construction and Construction and Project Management (CPM)
Project Management (CPM) Contract. Nilai Contract Agreement. The contract value is
kontrak adalah sebesar Rp 1,658 triliun (setara Rp 1.658 trillion (equivalent to US$ 98 billion)
dengan US$ 98 miliar) dengan durasi kontrak with duration of contract until March 11, 2025
sampai dengan 11 Maret 2025 yang sedang which currently under negotiation to be
dalam masa negosiasi untuk diperpanjang di extended in which the Company acts as a
mana Perusahaan bertindak sebagai Kontraktor. Contractor.
h. Pada Desember 2020, Perusahaan h. In December 2020, the Company entered into
menandatangani perjanjian jasa dengan a service agreement with PT Mitra Baruna
PT Mitra Baruna Nusantara (MBN) untuk Nusantara (MBN) to provide service for Marine
menyediakan jasa Marine Agency di POSB Agency at POSB Sorong. The contract has
Sorong. Kontrak tersebut telah diperpanjang dan been extended and ended on
telah berakhir pada tanggal 30 September 2023. September 30, 2023
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada 23 Oktober 2023, kedua belah pihak telah On October 23, 2023, both parties executed
menandatangani Perubahan No. 3 atas perjanjian Amendment No. 3 to Marine Agency Contract
Marine Agency di POSB Sorong. Perjanjian ini at POSB Sorong The contract ended on
berakhir pada tanggal 31 Maret 2024. March 31, 2024.
Pada 5 Desember 2023, kedua belah pihak telah On December 5, 2023, both parties executed
menandatangani Perubahan No. 4 atas perjanjian Amendment No. 4 to Marine Agency Contract
Marine Agency di POSB Sorong. Perjanjian ini at POSB Sorong The contract ended on
berakhir pada tanggal 30 Juni 2024. Perusahaan June 30, 2024. The Company and MBN have
dan MBN telah mengakhiri kerja sama ini. terminated the cooperation.
i. Pada tanggal 29 Desember 2020, Perusahaan i. On December 29, 2020, the Company and
dan PT Kartika Selabumi Mining (KSM) dan PT Kartika Selabumi Mining (KSM) and
PT Palm Mas Asri (sebagai pihak penjamin KSM) PT Palm Mas Asri (as guarantor of KSM) has
menandatangani Lembar Kesepakatan Jasa signed term-sheet of the mining services with
Pertambangan dengan volume produksi lapisan production volume 80.1 million bcm of
penutup tanah sebesar 80,1 juta bcm dan overburden and 3.95 million tonnes of coal
batubara sebesar 3,95 juta ton yang kemudian which awarded to a subsidiary, PTKBL.
dialihkan kepada entitas anak, PTKBL.
Pada tanggal 6 April 2021, PTKBL On April 6, 2021, PTKBL signed a Mining
menandatangani Mining Service Agreement Service Agreement with KSM and PT Palm
dengan KSM dan PT Palm Mas Asri sebagai Mas Asri as guarantor of KSM. This agreement
pihak penjamin dari KSM. Perjanjian ini berlaku is valid until 2027.
hingga tahun 2027.
Pada tanggal 6 April 2021, PTKBL On April 6, 2021, PTKBL signed a Plant Hire
menandatangani Plant Hire Agreement dengan Agreement with KSM and PT Palm Mas Asri as
KSM dan PT Palm Mas Asri sebagai pihak guarantor of KSM for mobile plant and labor
penjamin dari KSM untuk penyewaan peralatan supply at KSM mine site. This agreement is
bergerak dan penyediaan tenaga kerja di lokasi valid until 2027.
tambang KSM. Perjanjian ini berlaku hingga
tahun 2027.
j. Pada tanggal 3 Mei 2021, Perusahaan, PT Mekko j. On May 3, 2021, the Company, PT Mekko
Metal Mining (Mekko) dan PT Perkasa Investama Metal Mining (Mekko) and PT Perkasa
Mineral (PIM) telah menandatangani Perjanjian Investama Mineral (PIM) have signed a
Kerjasama untuk pengembangan proyek Cooperation Agreement for the development of
penambangan bauksit di mana PIM bertindak a bauxite mining project in which PIM acts as
sebagai penjamin pembayaran Mekko. Mekko's payment guarantor. Furthermore, on
Selanjutnya pada tanggal 22 Juni 2021, June 22, 2021, the Company and PIM signed a
Perusahaan dan PIM telah menandatangani Share Pledge Agreement in which PIM pledged
Perjanjian Gadai Saham di mana PIM telah 51% of its ownership in Mekko to the Company
menjaminkan 51% kepemilikannya di Mekko as collateral for its obligations to the Company.
kepada Perusahaan sebagai jaminan atas
kewajibannya kepada Perusahaan.
Pada tanggal 15 Agustus 2022, Perusahaan, On August 15, 2022, the Company, Mekko and
Mekko dan PIM menandatangani perubahan dan PIM signed an amendment and restatement of
pernyataan kembali perjanjian awal, untuk proyek the original agreement, for the bauxite project
bauksit dengan nilai kontrak sebesar US$ 94 juta. with a contract value of US$ 94 million. This
Perjanjian ini berlaku sampai dengan 5 tahun. agreement is valid for up to 5 years.
Pada tanggal 31 Agustus 2023, Perusahaan, On August 31, 2023, the Company, Mekko and
Mekko dan PIM telah menandatangani Surat PIM have signed a Statement of Termination of
Pernyataan Pengakhiran Kerja Sama untuk Cooperation for the Bauxite Project.
Proyek Bauksit.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 30 Oktober 2023, 28 Juni 2024, On October 30, 2023, June 28, 2024,
11 Juli 2024, dan 16 Desember 2024, Mekko July 11, 2024 and December 16, 2024 Mekko
telah membayar masing-masing sebesar has paid Rp 31.9 billion (equivalent to
Rp 31,9 miliar (setara dengan US$ 2.000 ribu), US$ 2,000 thousand), Rp 1 billion (equivalent
Rp 1 miliar (setara dengan US$ 60.898), to US$ 60,898), Rp 32 billion (equivalent to
Rp 32 miliar (setara dengan US$ 1.944 ribu), dan US$ 1,944 thousand), and Rp 31.8 billion
Rp 31,8 miliar (setara dengan US$ 2.005 ribu) (equivalent to US$ 2,005 thousand)
sesuai dengan Surat Pernyataan Pengakhiran respectively, in accordance with the Statement
Kerja Sama untuk Proyek Bauksit. of Termination of Cooperation for the Bauxite
Project.
Perusahaan mendukung pengembangan The Company supported the development of a
pembangunan smelter sebesar US$ 1 juta pada smelter construction of US$ 1 million at PIM
PIM dimana Perusahaan dapat menagihkan where the Company could bill the development
kembali biaya pengembangan tersebut atau costs or converted into shares in PIM's
dapat dikonversikan menjadi saham entitas anak subsidiary, PT Perkasa Alumina Indonesia
PIM, PT Perkasa Alumina Indonesia (PAI). (PAI).
Pada tanggal 17 Februari 2025, Perusahaan On February 17, 2025, the Company received
menerima surat konfirmasi dari PIM atas confirmation letter from PIM related to
pengembalian dana pengembangan the refund of smelter construction
pembangunan smelter yang akan diterima development that will be received at the latest
selambat-lambatnya pada tanggal by December 31, 2026.
31 Desember 2026.
k. Pada tanggal 10 Oktober 2021, PTKBL k. On October 10, 2021, PTKBL signed a Mining
menandatangani Mining Service Agreement Service Agreement with PT Hardaya Mining
dengan PT Hardaya Mining Energy (HME) dan Energy (HME) and PT Central Cipta Murdaya
PT Central Cipta Murdaya (CCM) sebagai pihak (CCM) as guarantor of HME. This agreement is
penjamin dari HME. Perjanjian ini berlaku hingga valid until December 31, 2025. Based on
tanggal 31 Desember 2025. Berdasarkan agreement for both parties, the agreement is
kesepakatan kedua belah pihak, perjanjian terminated on December 31, 2024.
diakhiri pada tanggal 31 Desember 2024.
l. Pada tanggal 15 September 2022, Perusahaan l. On September 15, 2022, the Company and
dan PT Indo Bara Pratama (PTIBP) PT Indo Bara Pratama (PTIBP) have signed
menandatangani Kontrak Pekerjaan Jasa Mining Services Agreement with a duration of
Pertambangan dengan durasi pekerjaan selama work for 5 years in Kutai Kertanegara Regency,
5 tahun di Kabupaten Kutai Kertanegara, East Kalimantan. The company will provide
Kalimantan Timur. Perusahaan akan mining and project management services.
menyediakan jasa pertambangan dan project
management.
Pada 22 Januari 2025, Perusahaan dan PTIBP On January 22, 2025, the Company and PTIBP
menandatangani Amandeman dan Pernyataan signed the Amendment and Restatement of the
Kembali Kontrak Pekerjaan Jasa Pertambangan, Mining Services Contract, as a follow-up to the
sebagai tindak lanjut dari Perjanjian Novasi Novation Agreement where the rights and
dimana hak dan kewajiban dari PTKBL obligations of PTKBL were novated to the
dinovasikan kepada Perusahaan. Company.
m. Pada tanggal tanggal 31 Mei 2022, Perusahaan, m. On May 31, 2022, the Company, PT Cipta
PT Cipta Djaya Selaras Mining (CDSM) dan Djaya Selaras Mining (CDSM) and PT Agung
PT Agung Pratama Mineral (APM) telah Pratama Mineral (APM) have signed a Mining
menandatangani Perjanjian Jasa Pengembangan Infrastructure Development Services
Infrastruktur tambang, Perusahaan sebagai Agreement, the Company as a contractor will
kontraktor akan memberikan jasa pengembangan provide mining infrastructure development
infrastruktur tambang dengan durasi pekerjaan services with a work duration of 12 months and
selama 12 bulan dan nilai kontrak sebesar a contract value of Rp 55 billion (equivalent to
Rp 55 miliar (setara dengan US$ 3,8 juta). US$ 3.8 million).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 3 Juni 2022, Perusahaan, CDSM On June 3, 2022, the Company, CDSM and
dan APM telah menandatangani Perjanjian Jasa APM have signed a Mining Operation Services
Operasi Penambangan, di mana Perusahaan Agreement, whereby the Company will act as a
akan bertindak sebagai kontraktor untuk kegiatan contractor for mining operations at the CDSM
operasi penambangan di lokasi proyek CDSM project site provided that the mining operation
dengan ketentuan tanggal operasi penambangan date will commence after all conditions in the
akan dimulai setelah seluruh kondisi-kondisi agreement have occurred. This agreement is
dalam perjanjian telah terjadi. Perjanjian ini valid until July 2026. As of the issuance date of
berlaku hingga Juli 2026. Sampai dengan tanggal the consolidated financial statements, this
penerbitan laporan keuangan konsolidasian, contract is still on further review.
kontrak ini masih dalam tahap reviu lebih lanjut.
n. Pada tanggal 6 Juni 2023 telah diterbitkan LNTP n. On June 6, 2023, LNTP has been released by
dari FMR kepada Perusahaan untuk tambahan FMR to Company for the additional work
paket pekerjaan CM002 - Struktural, Mekanikal, package of CM002 - Structural, Mechanical,
Perpipaan, Elektrikal dan Instrumen untuk Main Piping, Electrical and Instrument for Main
Process Building, Balance of Plant, dan High Process Building, Balance of Plant, and High
Security Building. Nilai total LNTP ini adalah Security Building. The total amount of this
sebesar Rp 356,8 miliar (setara dengan LNTP is Rp 356.8 billion (equivalent to
US$ 21.258 ribu). Nilai dari LNTP ini adalah US$ 21,258 thousand). This LNTP value is as
sebagai bagian dari keseluruhan nilai kontrak dari part of the whole of contract value of work
paket pekerjaan tersebut, sebesar Rp 870,6 miliar package, in the amount of Rp 870.6 billion
(setara dengan US$ 51.880 thousand) dengan (equivalent to US$ 51,880 thousand) with the
durasi penyelesaian pekerjaan hingga tanggal duration for completion of the work up to
30 Juni 2024. June 30, 2024.
Pada tanggal 2 Oktober 2024, Perusahaan telah On October 2, 2024, Company has received a
menerima surat pemberitahuan dari klien notification letter from Client stating that
yang menyatakan bahwa efektif per tanggal effective on October 1, 2024, FMR has merged
1 Oktober 2024 FMR digabungkan ke dalam into PTFI.
PTFI.
Kontrak ini telah mengalami beberapa kali This contract has been amended several times,
perubahan, terakhir pada tanggal the latest was on December 14, 2024, PTFI has
14 Desember 2024, PTFI telah menerbitkan released the document of CO No. 007 to
dokumen CO No. 007 kepada Perusahaan Company with the total value of Rp 20.99 billion
dengan jumlah nilai sebesar Rp 20,99 miliar (equivalent to US$ 1,299 thousand).
(setara dengan US$ 1.299 ribu).
Penyelesaian final terhadap kontrak telah Final acceptance to the contract has been
tercapai pada tanggal 9 Juni 2025 dan melalui achieved on June 9, 2025, and through CO
dokumen CO No. 008 terjadi pengurangan No. 008. The final contract value is
terhadap nilai kontrak sebesar Rp 1,6 miliar Rp 1.6 billion (equivalent to US$ 95). There is
(setara dengan US$ 95 ribu). Tidak ada no contract renewals related to this contract.
perpanjangan atas kontrak ini.
o. Pada tanggal 17 April 2023, Perusahaan dan o. On April 17, 2023, the Company and PT Kedap
PT Kedap Sayaaq (KS) menandatangani surat Sayaaq (KS) signed the engagement letter for
perikatan untuk jasa pertambangan. mining services.
Perjanjian ini telah mengalami perubahan This agreement has been amended several
beberapa kali, terakhir amandemen III pada times, the latest amendment III was on
tanggal 29 Oktober 2025, dimana Perusahaan October 29, 2025, where the Company and KS
dan KS telah menandatangani perubahan atas signed the amendment of the contract with
perjanjian tersebut dengan perubahan tarif dan rates adjustment and fuel ratio. This agreement
rasio bahan bakar. Perjanjian ini berlaku hingga is valid until December 31, 2028.
31 Desember 2028.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 19 September 2023, Perusahaan On September 19, 2023, the Company and
dan PT Sumberdaya Arindo (SDA) telah PT Sumberdaya Arindo (SDA) have signed a
menandatangani Perjanjian Jasa Operasi Mining Operation Services Agreement and has
Penambangan dan telah mengalami beberapa been amended several times, whereby the
kali perubahan, di mana Perusahaan akan Company will act as a contractor for mining
bertindak sebagai kontraktor untuk kegiatan operations at the SDA project site with contract
operasi penambangan di lokasi proyek SDA value Rp 1,090 billion (equivalent to
dengan nilai kontrak Rp 1.090 miliar (setara US$ 70,347 thousand). This agreement is valid
dengan US$ 70.347 ribu). Perjanjian ini berlaku until March 22, 2027.
hingga 22 Maret 2027.
Pada tanggal 1 Februari 2024, Perusahaan dan On February 1, 2024, the Company and BP
BP Berau Ltd. telah menandatangani kontrak Berau Ltd. entered into contract for Onshore
untuk Proyek Onshore Early Works Engineering, Early Works Engineering, Procurement and
Procurement and Construction (EPC) untuk Construction (EPC) for Ubadari, Tangguh
Ubadari, Tangguh EGR/CCUS, dan Tangguh EGR/CCUS, and Tangguh Onshore
Onshore Compression (UCC). Nilai kontrak Compression (UCC) Project. The contract
adalah sebesar Rp 4.660 miliar (setara dengan value is Rp 4,660 billion (equivalent to
US$ 277.678 ribu) dengan masa kontrak berlaku US$ 277,678 thousand) with contract duration
mulai dari 1 Februari 2024 sampai dengan valid from February 1, 2024, until
25 November 2025. November 25, 2025.
p. Pada tanggal 5 Juni 2025, Perusahaan dan BP p. On June 5, 2025, the Company and BP Berau
Berau Ltd. telah menandatangani dokumen Ltd. signed Amendment No. 001. Based on
Perubahan No. 001. Berdasarkan Perubahan Amendment No. 001, the contract value
No. 001 tersebut nilai kontrak bertambah menjadi increased to Rp 4,817 billion (equivalent to
Rp 4.817 miliar (setara dengan US$ 287,018 thousand) and the contract period
US$ 287.018 ribu) dan periode kontrak was extended until July 24, 2026.
diperpanjang hingga tanggal 24 Juli 2026.
Pada tanggal 3 Juli 2024, Perusahaan dan On July 3, 2024, the Company and PT Vale
PT Vale Indonesia Tbk menandatangani Indonesia Tbk have signed agreement on
perjanjian atas Pengadaan dan Konstruksi Procurement and Construction on Pomalaa
Pembangunan Tambang Blok Pomalaa dengan Block Mine with contract value amounted
nilai kontrak sebesar Rp 2,8 triliun (setara dengan to Rp 2.8 trillion (equivalent to
US$ 167.531 ribu) dengan estimasi durasi proyek US$ 167,531 thousand) for estimated project
selama 24 bulan. duration of 24 months.
q. Pada Tanggal 5 Juni 2024, Perusahaan dan q. On June 5, 2024, the Company and PT Global
PT Global Bara Mandiri (GBM) menandatangani Bara Mandiri (GBM) signed Termsheet for
Lembar Kesepakatan Jasa Pertambangan Mining Services Agreement with estimated
dengan estimasi nilai kontrak sebesar contract value amounted to US$ 230 million for
US$ 230 juta untuk periode 8 tahun. period of 8 years.
r. Pada tanggal 9 Agustus 2024, Perusahaan w. r. On August 9, 2024, the Company and PT Pasir
dan PT Pasir Bara Prima (PBP) telah Bara Prima (PBP) signed Mining Services
menandatangani Perjanjian Jasa Pertambangan Agreement which valid until the coal reserves in
yang berlaku hingga cadangan batubara dalam Izin Usaha Pertambangan Operasi Produksi
Izin Usaha Pertambangan Operasi Produksi (“IUP (“IUP OP”) and that can be fully extracted along
OP”) dan yang dapat ditambang habis sepanjang life of mine with the total about 52 million
umur tambang (life of mine) dengan total sekitar tonnes, with estimated contract value of
52 juta ton, dengan estimasi nilai kontrak sebesar Rp 17.4 trillion (equivalent to US$ 1.08 billion).
Rp 17,4 triliun (setara dengan US$ 1,08 miliar). This agreement is valid until the coal reserves
Perjanjian ini berlaku sampai dengan cadangan are fully extracted (life of mine).
batubara yang ditambang habis (life of mine).
Pada tanggal 2 September 2024, Perusahaan On September 2, 2024, the Company and GBM
dan GBM telah menandatangani Perjanjian Jasa signed a Mining Services Agreement for Mining
Pertambangan untuk Kontraktor Jasa Service Contractors with a total volume of
Pertambangan dengan jumlah volume sebesar 65 million bcm and a term until
65 juta bcm dan jangka waktu sampai December 31, 2032.
31 Desember 2032.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
s. Pada tanggal 1 Juli 2024, Perusahaan dan PTFI x. s. On July 1, 2024, Company and PTFI have
telah menandatangani Perjanjian Rental Alat signed Heavy Equipment Rental Agreement for
Berat untuk area Portsite, Amamapare, Papua Portsite area, Amamapare, Papua, Indonesia.
Indonesia. Nilai perjanjian ini adalah sebesar The value of this agreement is Rp 8.1 billion
Rp 8,1 miliar (setara dengan US$ 487 ribu). (equivalent to US$ 487 thousand).
t. Perjanjian ini telah mengalami perubahan y. t. This agreement has been amended several
beberapa kali, perubahan terakhir pada tanggal times, the latest amendment on
6 Oktober 2025, Perusahaan dan PTFI telah October 6, 2025, Company and PTFI signed
menandatangani dokumen CO No. 005. CO ini CO No. 005 document. This CO is intended to
dimaksudkan untuk menambahkan sejumlah allow the additional budget amount of
anggaran di dalam perjanjian sebesar Rp 4.8 billion (equivalent to US$ 286 thousand)
Rp 4,8 miliar (setara dengan US$ 286 ribu). Total to the agreement. The total contract value is
nilai kontrak menjadi US$ 58,31 miliar (setara US$ 58.31 billion (equivalent to
dengan US$ 3.474 ribu). Tidak ada perpanjangan US$ 3,474 thousand). There is no contract
kontrak setelah 31 Desember 2025. extension after December 31, 2025.
u. Pada tanggal 27 Desember 2024, Perusahaan dd. u. On December 27, 2024, Company and PTFI
dan PTFI telah menandatangani perjanjian Site signed the Agreement of Site Preparation,
Preparation, Sheet Piling and Firewater. Nilai Sheet Piling and Firewater. The value of this
perjanjian ini sebesar Rp 71,8 miliar (setara agreement is Rp 71.8 billion (equivalent to
dengan US$ 4.278 ribu). Perjanjian ini berlaku US$ 4,278 thousand). This agreement shall be
hingga 15 November 2025. valid up to November 15, 2025.
v. Perjanjian ini telah mengalami perubahan y. v. This agreement has been amended several
beberapa kali, perubahan terakhir pada tanggal times, the latest amendment on
18 February 2026, Perusahaan dan PTFI telah November 18, 2025, Company and PTFI
menandatangani CO No. 006. CO ini signed CO No. 005. This CO is intended to
dimaksudkan untuk menambahkan sejumlah allow the additional budget amount in the
anggaran di dalam perjanjian sebesar agreement to amount to Rp 174.28 billion
Rp 174,28 miliar (setara dengan US$ 10,38 juta). (equivalent to US$ 10.38 million). The total
Total nilai kontrak menjadi Rp 459,45 miliar contract value is Rp 459.45 billion (equivalent
(setara dengan US$ 27,37 juta). Perjanjian ini to US$ 27.37 million). This agreement has been
diperpanjang dan berlaku hingga extended and valid until September 21, 2027.
21 September 2027.
w. Pada tanggal 8 April 2019, Perusahaan dan PTFI ii. w. On April 8, 2019, the Company and
menandatangani perjanjian Penyediaan Tenaga PTFI signed the agreement for Manpower and
Kerja dan Alat (Corrosion Project) senilai Equipment Supply (Corrosion Project) of
Rp 54,6 miliar (setara dengan US$ 3.250 ribu) Rp 54.6 billion (equivalent to
dengan estimasi penyelesaian sampai dengan US$ 3,250 thousand) with estimation of
31 Agustus 2020. completion finish until August 31, 2020.
Selama bulan Agustus 2020 hingga September From August 2020 to September 2025, the
2025, Perusahaan dan PTFI menandatangani Company and PTFI signed several contract
beberapa perubahan kontrak (Perubahan amendments (Amendments No. 001 to
No. 001 sampai dengan No. 014) sehingga nilai No. 014), bringing the current contract value to
kontrak saat ini menjadi Rp 203,3 miliar (setara Rp 203.3 billion (equivalent to
dengan US$ 12.113 ribu) Perjanjian ini berlaku US$ 12,113 thousand). This agreement is valid
hingga 31 Oktober 2026. until October 31, 2026.
x. Pada tanggal 26 Februari 2025, Perusahaan, ll. x. On February 26, 2025, The Company,
PT Niaga Jasa Dunia (NJD), dan PT Bara Prima PT Niaga Jasa Dunia (NJD), and PT Bara
Mandiri (BPM) menandatangani Perjanjian Jasa Prima Mandiri (BPM) signed an agreement of
Pertambangan. Perjanjian ini berlaku efektif dari Mining Services Agreement. The effective date
tanggal 5 November 2024 sampai tanggal started on November 5, 2024 until
31 Desember 2032 dengan total OB volume December 31, 2032 with total OB volume
135,5 mbcm dan volume batu bara 7,5 mton, 135.5 mbcm and Coal volume 7.5 mton, with
dengan estimasi kontrak sebesar Rp 4,03 triliun estimated contract amounted to Rp 4.03 trillion
(setara dengan US$ 255 juta). (equivalent to US$ 255 million).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 19 September 2025, Perusahaan, On September 19 2025, the Company, NJD,
NJD dan BPM telah menandatangani perjanjian and BPM signed a novation agreement to
novasi untuk mengalihkan hak dan kewajiban transfer NJD's rights and obligations in full to
NJD sepenuhnya kepada BPM. BPM.
y. Pada tanggal 27 Januari 2025, Perusahaan dan mm.y. On January 27, 2025, Company and PTFI
PTFI telah menandatangani perjanjian General signed the Agreement of General Services. The
Services. Nilai perjanjian ini sebesar value of this agreement is Rp 235.5 billion
Rp 235,5 miliar (setara dengan (equivalent to US$ 14,030 thousand). This
US$ 14.030 ribu). Perjanjian ini berlaku hingga Agreement shall be valid up to March 29, 2028.
29 Maret 2028.
Perjanjian ini telah mengalami perubahan kk. This agreement has been amended
beberapa kali, perubahan terakhir pada tanggal several times, the latest amendment on
8 November 2025, Perusahaan dan PTFI telah November 8, 2025, when the Company and
menandatangani CO No. 004. Total nilai kontrak PTFI signed CO No. 004. The current total
saat ini adalah sebesar Rp 255,6 miliar (setara contract value is Rp 255.6 billion (equivalent to
dengan US$ 15.228 ribu). US$ 15,228 thousand).
z. Pada tanggal 7 April 2025, Perusahan dan z. On April 7, 2025, The Company and PT Vale
PT Vale Indonesia Tbk (PTVI) menandatangani Indonesia (PTVI) signed an agreement of
Perjanjian Jasa Pertambangan. Perjanjian ini Mining Services Agreement. The effective date
berlaku efektif dari tanggal 27 Desember 2024 started on December 27, 2024 until
sampai tanggal 31 Desember 2034 dengan December 31, 2034 with estimated contract
estimasi nilai kontrak sebesar Rp 16 triliun (setara value Rp 16 trillion (equivalent to US$ 1 billion).
dengan US$ 1 miliar).
Pada tanggal 26 Januari 2026, Perusahan dan On January 26, 2026, The Company and PTVI
PTVI menandatangani perubahan pertama signed the first amendment of the Mining
Perjanjian Jasa Pertambangan untuk mengubah Services Agreement to revise several terms.
beberapa persyaratan.
aa. Pada tanggal 14 Juli 2025, Perusahaan dan aa. On July 14, 2025, the Company and
PT Barasentosa Lestari menandatangani Kontrak PT Barasentosa Lestari signed a Contract for
Pekerjaan Jasa Pengupasan dan Pemindahan Work Services for Stripping and Removing
Lapisan Tanah Penutup dengan nilai kontrak Layer of Cover with contract value Rp 3.5 trillion
Rp 3,5 triliun (setara dengan US$ 216 juta). (equivalent to US$ 216 million). This agreement
Perjanjian ini berlaku efektif dimulai is effective from January 1, 2025 to
dari 1 Januari 2025 sampai dengan December 31, 2029.
31 Desember 2029.
bb. Pada tanggal 17 Februari 2025, Perusahaan dan bb. On February 17, 2025, the Company and
PT Wira Insani telah menandatangani kontrak PT Wira Insani entered into contract for
untuk Jasa Shorebase di Sorong dengan masa Shorebase Services at Sorong with contract
kontrak selama 3 tahun sampai dengan duration for 3 years valid until March 31, 2028.
31 Maret 2028.
cc. Pada tanggal 1 Desember 2024, Perusahaan dan cc. On December 1, 2024, Company and PTFI
PTFI telah menandatangani Perjanjian Struktural, have signed the Agreement of Structural,
Mekanikal, Perpipaan, Elektrikal dan Instrumen mechanical, Piping, Electrical and
(”SMPEI”) untuk Pabrik Pengoilahan Limbah Instrumentation (“SMPEI”) for Ammonia
Ammonia. Nilai perjanjian ini sebesar Effluent Treatment Plant. The value of this
Rp 129,9 miliar (setara dengan US$ 7.739 ribu). agreement is Rp 129.9 billion (equivalent to
Perjanjian ini berlaku hingga tanggal 31 Juli 2025. US$ 7,739 thousand). This agreement shall be
valid up to July 31, 2025.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Perjanjian ini telah mengalami perubahan This agreement has been amended several
beberapa kali, perubahan terakhir pada tanggal times, the latest amendment was on
1 Februari 2026, Perusahaan dan PTFI telah February 1, 2026, Company and PTFI signed
menandatangani CO No. 006. CO ini CO No. 006. This CO is intended to add an
dimaksudkan untuk menambahkan tambahan additional scope and duration work in the
lingkup dan durasi pekerjaan di dalam perjanjian agreement amounted to Rp 2.3 billion
sebesar Rp 2,3 miliar (setara dengan (equivalent to US$ 141 thousand). The total
US$ 141 ribu). Total nilai kontrak menjadi contract value is Rp 192.1 billion (equivalent to
Rp 192,1 miliar (setara dengan US$ 11,4 juta). US$ 11.4 million).
Pada tanggal 1 April 2025, Perusahaan dan PTFI On April 1, 2025, Company and PTFI signed the
telah menandatangani Perjanjian untuk pekerjaan agreement of Operation and Maintenance for
Operasi dan Pemeliharaan di Pabrik Pengolahan Ammonia Effluent Treatment Plant. The value
Limbah Ammonia. Nilai perjanjian ini sebesar of this agreement is Rp 13 billion (equivalent to
Rp 13 miliar (setara dengan US$ 772 ribu). US$ 772 thousand). This agreement shall be
Perjanjian ini berlaku hingga tanggal valid up to December 31, 2025. Up to the
31 Desember 2025. Sampai dengan laporan issuance of these consolidated financial
keuangan konsolidasian ini diterbitkan, statements, the agreement’s extension is still in
perpanjangan perjanjian masih dalam proses. process. As of the issuance date of this
Sampai dengan tanggal penerbitan laporan consolidated financial statements,
keuangan konsolidasian, manajemen sedang management is currently in the process for
dalam proses perpanjangan atas perjanjian ini. extension of this agreement.
dd. Pada tanggal 10 April 2025, Perusahaan dan dd. On April 10, 2025, the Company and PTFI
PTFI telah menandatangani perjanjian Batch signed the Agreement of Batch Plant Vehicle
Plant Vehicle Maintenance. Nilai perjanjian ini Maintenance. The value of this agreement is
sebesar Rp 17,3 miliar (setara dengan Rp 17.3 billion (equivalent to
US$ 1.031 ribu). Perjanjian ini berlaku hingga US$ 1,031 thousand). This Agreement shall be
29 Maret 2028. valid up to March 29, 2028.
Pada tanggal 7 Oktober 2025, Perusahaan dan On October 7, 2025, Company and PTFI signed
PTFI telah menandatangani CO No. 001. CO ini CO No. 001 document. This CO is intended to
dimaksudkan untuk menambahkan nilai add the value of agreement amounted to
perjanjian sebesar Rp 2,7 miliar (setara dengan Rp 2.7 billion (equivalent to US$ 165 thousand).
US$ 165 ribu).
Pada tanggal 5 November 2025, Perusahaan dan On November 5, 2025, Company and PTFI
PTFI telah menandatangani CO No. 002. CO ini signed CO No. 002. This CO is intended to add
dimaksudkan untuk menambahkan nilai the value of agreement amounted to Rp 1 billion
perjanjian sebesar Rp 1 miliar (setara dengan (equivalent to US$ 60 thousand).
US$ 60 ribu).
ee. Pada tanggal 20 Januari 2025, Perusahaan dan ee. On January 20, 2025, the Company and PTFI
PTFI telah menandatangani Perjanjian Jasa signed the Agreement of Construction Support
Pendukung Konstruksi untuk Relokasi Fasilitas Services of KPI Facility Relocation at Portsite
KPI di Portsite. Nilai perjanjian ini sebesar Area. The value of this agreement is
Rp 41,5 miliar (setara dengan US$ 2.474 ribu). Rp 41.5 billion (equivalent to
Perjanjian ini berlaku hingga 31 Januari 2026. US$ 2,474 thousand). This agreement shall
be valid up to January 31, 2026.
Pada tanggal 22 Agustus 2025, Perusahaan dan On August 22, 2025, the Company and PTFI
PTFI telah menandatangani dokumen Perubahan signed Amendment No. 001 to the Agreement.
No. 001 terhadap Perjanjian. Tidak ada There is no increase in the value and duration
penambahan nilai dan durasi perjanjian di dalam of the agreement under Amendment No. 001.
Perubahan No. 001 ini.
Pada tanggal 12 Desember 2025, Perusahaan On December 12, 2025, Company and PTFI
dan PTFI telah menandatangani dokumen signed Change Order No. 002 document. This
Change Order No. 002. Change Order ini Change Order is intended to add the value of
dimaksudkan untuk menambahkan nilai agreement amounted to Rp 2.8 billion
perjanjian sebesar Rp 2,8 miliar (setara dengan (equivalent to US$ 169 thousand) and to
US$ 169 ribu) dan memperpanjang periode extend the period of agreement up to
perjanjian hingga 31 Oktober 2026. October 31, 2026.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
ff. Pada tanggal 7 Agustus 2025, Perusahaan dan ff. On August 7, 2025, the Company and PTFI has
PTFI telah menandatangani Perjanjian Konstruksi signed the agreement for SAG2 Management
Manajemen SAG2. Nilai perjanjian ini sebesar Construction. The value of this agreement is
Rp 127,75 miliar (setara dengan Rp 127.75 billion (equivalent to
US$ 7.659 ribu). Perjanjian ini berlaku surut dari US$ 7,659 thousand). This agreement shall be
tanggal 31 Agustus 2024 hingga valid retroactively from August 31, 2024 to
31 Oktober 2025. Tidak ada perpanjangan October 31, 2025. There is no contract
kontrak setelah 31 Desember 2025. extension after December 31, 2025.
gg. Pada tanggal 4 Juli 2025, Perusahaan dan gg. On July 4, 2025, the Company and PT Saipem
PT Saipem Indonesia telah menandatangani Indonesia entered contract for provision of
kontrak untuk penyediaan basis logistik di Sorong Sorong logistic base for UCC project.
untuk proyek UCC. Nilai kontrak adalah sebesar The contract value is Rp 32 billion (equivalent
Rp 32 miliar (setara dengan US$ 1,9 juta) dengan to US$ 1.9 million) with contract duration for
masa kontrak selama 2,5 tahun sampai dengan 2.5 years valid until January 31, 2028, with
31 Januari 2028, dengan opsi perpanjangan option to extend 6 months after the contract
6 bulan setelah durasi kontrak. duration.
hh. Pada tanggal 4 Desember 2025, Perusahaan dan hh. On December 4, 2025, the Company and Reko
Reko Diq Mining Company (Private) Limited Diq Mining Company (Private) Limited
(“RDMC”) telah menandatangani Perjanjian (“RDMC”) signed the agreement for Detailed
Detailed Earthworks senilai US$ 17,5 juta dengan Earthworks with the amount of US$ 17.5 million
target penyelesaian pekerjaan pada 17 Juli 2026. with the target for completion dated on
July 17, 2026.
ii. Pada tanggal 12 Desember 2025, Perusahaan ii. On December 12, 2025, the Company and
dan PTFI telah menandatangani kontrak PTFI entered construction contract in Sorong.
konstruksi di Sorong. Nilai kontrak adalah The contract value is Rp 15 billion (equivalent
sebesar Rp 15 miliar (setara dengan to US$ 0.9 million) with contract duration for
US$ 0,9 juta) dengan masa kontrak selama 1.5 years valid until June 30, 2027.
1,5 tahun sampai dengan 30 Juni 2027.
jj. Pada tanggal 10 Agustus 2024, SBPL dengan jj. On August 10, 2024, SBPL entered an
Linde Gas Singapore Pte., Ltd. telah engagement letter with Linde Gas Singapore
menandatangani kontrak konstruksi. Kontrak ini Pte., Ltd. for the provision of construction
memiliki tanggal efektif per 15 September 2024 services. The contract became effective on
dengan tanggal berakhir pada September 15, 2024 and remained in force until
30 November 2025. Nilai kontrak awal secara November 30, 2025. The original lump-sum
lump sum adalah SG$ 1,3 juta (setara dengan contract value was SG$ 1.3 million (equivalent
US$ 1 juta). Pada tanggal 31 Desember 2025, to US$ 1 million). As at December 31, 2025, the
nilai kontrak final melebihi SG$ 1,8 juta (setara final contract value exceeded SG$ 1.8 million
dengan US$ 1,4 juta) dikarenakan terdapat (equivalent to US$ 1.4 million), reflecting
variasi selama masa periode kontrak. approved variations during the contract period.
kk. Pada tanggal 1 Januari 2025, SBPL dengan kk. On January 1, 2025, SBPL entered into a
ACEPL telah menandatangani kontrak konstruksi services agreement with ACEPL with a contract
dengan nilai sebesar SG$ 40 juta (setara dengan value of SG$ 40 million (equivalent to
US$ 31,1 juta). Masa periode kontrak awal US$ 31.1 million). The agreement was initially
adalah sampai tanggal 31 Desember 2026. valid until December 31, 2026.
Pada tanggal 4 Agustus 2025, kedua belah pihak On August 4, 2025, both parties executed
telah menandatangani Perubahan No. 4 atas Amendment No. 4 to the services agreement,
kontrak konstruksi. Perjanjian ini efektif sampai pursuant to which the contractual period was
dengan tanggal 31 Desember 2027 dan akan extended to December 31, 2027, with a further
diperpanjang selama 12 bulan, dan akan extension of 12 months. Accordingly, the
berlangsung sampai 31 Desember 2028. agreement shall remain in force until December
31, 2028.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
ll. Pada tanggal 5 Juli 2024, SBPL dengan ll. On July 5, 2024, SBPL entered into a service
Singapore Refining Company Pte., Ltd. telah agreement with Singapore Refining Company
menandatangani kontrak servis. Kontrak ini Pte., Ltd. with an original contract value of
memiliki nilai kontrak awal sebesar SG$ 2,88 juta SG$ 2.88 million (equivalent to
(setara dengan US$ 2,2 juta), dan sudah US$ 2.2 million). The contract was
terselesaikan servisnya pada tanggal completed on October 3, 2025. As at
3 Oktober 2025. Pada tanggal December 31, 2025, the final contract value
31 Desember 2025, nilai kontrak adalah amounted to SG$ 3.7 milion (equivalent to
SG$ 3,7 juta (US$ 2,8 juta) dan telah difinalisasi. US$ 2.8 million), and the contract has been fully
performed and finalised.
mm. Pada tanggal 1 Juli 2023, HVC telah mm. On July 1, 2023, HVC, entered into a Plant and
menandatangani kontrak Plant and Equipment Equipment Wet Hire contract with Morobe
Wet Hire dengan Morobe Consolidated Goldfields Consolidated Goldfields Ltd. The contract
Ltd. Kontrak ini yang terdiri dari Mining Support consists of Mining Support Services and
Services dan Crushing pada fasilitas Hamala. Crushing at the Hamala facility. The contract is
Masa berlaku kontrak ini sampai dengan valid until June 30, 2028.
30 Juni 2028.
nn. Pada tanggal 1 November 2024, entitas anak nn. On November 1, 2024, the Company’s
Perusahaan, HBS, menandatangani kontrak subsidiary, HBS, entered into a Provision of
Penyediaan Jasa Pendukung Pertambangan Mining Support Services contract with Lihir
dengan Lihir Gold Limited, yang meliputi Mobile Gold Limited, which consists of Mobile Light
Light Plant, Mine Crushing and Screening, serta Plant, Mine Crushing and Screening, and Mine
Mine Ancillary Services. Kontrak tersebut berada Ancillary Services. The contract is under the
di bawah Evergreen Master Agreement dengan Evergreen Master Agreement with life-of-mine
jangka waktu selama umur tambang. period.
rr. Pada tanggal 1 Desember 2023, anak oo. On December 1, 2023, the Company’s
Perusahaan, HBS, telah menandatangani subsidiary, HBS, entered into an Equipment
Equipment Hire Agreement dengan Simberi Gold Hire Agreement with Simberi Gold Company
Company Ltd. Kontrak ini bertujuan untuk Ltd. The purpose of this contract is to supply,
menyediakan, mengoperasikan, dan memelihara operate, and maintain several heavy vehicles
sejumlah alat berat untuk kegiatan pengangkutan for material haulage activities at the mine site.
material di area tambang. Masa berlaku kontrak The contract is valid until June 30, 2026.
ini sampai dengan 30 Juni 2026.
pp. Berdasarkan Perjanjian Fasilitas Kredit pp. Based on Credit Facility Agreement
No. CRO.JKG/ 134/KMK/2014 tanggal No. CRO.JKG/134/KMK/2014 dated
1 September 2014, PTHDK memperoleh fasilitas September 1, 2014, the Company obtained
KMK dan Sublimit Bank Garansi dari Mandiri. KMK and Bank Guarantee Sublimit Facility from
Perjanjian ini mengalami beberapa kali Mandiri. This agreement has been amended for
perubahan, terakhir dengan surat Perubahan several times, the latest Addendum of Credit
Perjanjian Kredit Adendum XIX No. CROJKG/ Facility Agreement addendum XIX
134/KMK/2014 tanggal 23 Juli 2025. Perjanjian No. CRO.JKG/134/KMK/2014 dated
fasilitas kredit ini berlaku sampai dengan tanggal July 23, 2025. This credit facility agreement is
31 Agustus 2026 dengan batas maksimum valid until August 31, 2026 with maximum credit
pinjaman sebesar Rp 60 miliar (setara limit amounted to Rp 60 billion (equivalent to
US$ 3,57 juta). US$ 3.57 million).
Berdasarkan Perjanjian Fasilitas Kredit Based on Credit Facility Agreement
No. WCO.BKS/2088/KMK/2023 tanggal No. WCO.BKS/2088/KMK/2023 dated
23 November 2023, Perusahaan memperoleh November 23, 2023, the Company obtained
fasilitas KMK dari Mandiri. Perjanjian ini telah KMK credit Facility from Mandiri. This
mengalami beberapa kali perubahan, terakhir agreement has been amended for several
dengan surat Perubahan Perjanjian Kredit times, the latest Addendum of Credit Facility
Addendum III No. WCO.BKS/2088/ KMK/2023 Agreement addendum III No. WCO.BKS/2088/
tanggal 23 Juli 2025. Perjanjian fasilitas kredit ini KMK/2023 dated July 23, 2025. This credit
berlaku sampai dengan tanggal 31 Agustus 2026 facility agreement is valid until August 31, 2026
dengan batas maksimum pinjaman sebesar with maximum credit limit amounted to
Rp 20 miliar (setara dengan U$ 1,19 juta). Rp 20 billion (equivalent to US$ 1.19 million).
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Berdasarkan Perjanjian Fasilitas Kredit No. CDO. Based on Credit Facility Agreement
JKG/127/NCL/2015 tanggal 18 November 2015, No. CDO.JKG/127/NCL/2015 dated
Perusahaan memperoleh fasilitas bank garansi November 18, 2015, the Company obtained
dari Mandiri. Perjanjian ini telah mengalami bank guarantee credit Facility from Mandiri.
beberapa kali perubahan, terakhir dengan surat This agreement has been amended for several
Perubahan Perjanjian Kredit Addendum XVI times, the latest Addendum of Credit Facility
No. CDO.JKG/127/BCL/2015 tanggal Agreement addendum III No. CDO.JKG/
23 Juli 2025. Perjanjian fasilitas kredit ini berlaku 127/BCL/2015 dated July 23, 2025. This credit
sampai dengan tanggal 31 Agustus 2026 dengan facility agreement is valid until August 31, 2026
batas maksimum pinjaman sebesar Rp 73 miliar with maximum credit limit amounted to
(setara dengan US$ 4,35 juta). Rp 73 billion (equivalent to US$ 4.35 million).
Sampai dengan tanggal 31 Desember 2025, Until December 31, 2025, PTHDK utilized only
PTHDK hanya menggunakan fasilitas sublimit the bank guarantee sublimit facility amounted to
bank garansi sebesar Rp 29 juta (setara dengan Rp 29 million (equivalent to US$ 1,770) and
US$ 1.770) dan fasilitas bank garansi sebesar bank guarantee facility amounted to
Rp 34 juta setara dengan (US$ 2.079). Rp 34 million (equivalent to US$ 2,079).
qq. SBPL telah memperoleh fasilitas perdagangan qq. SBPL has obtained trade facilities from United
dari United Overseas Bank Limited (UOB). Overseas Bank Limited (UOB). The facilities
Fasilitas tersebut didenominasikan dalam SGD are denominated in SGD and may be utilised
dan dapat digunakan untuk penerbitan jaminan for the issuance of performance guarantees,
pelaksanaan (performance guarantee), bank banker’s guarantees and letters of credit.
garansi, dan letter of credit (L/C).
Total batas fasilitas perdagangan adalah sebesar The total trade facility limit is US$ 2 million. As
US$ 2 juta. Pada tanggal 31 Desember 2025, at December 31, 2025, no utilisation has been
belum terdapat penggunaan atas fasilitas ini. made under this facility.
Selain itu, SBPL memiliki fasilitas valuta asing In addition, SBPL maintains a foreign exchange
dengan UOB sebesar SG$ 3 juta (setara dengan facility with UOB amounting to US$ 3 million
US$ 2 juta), yang dapat digunakan untuk lindung (equivalent to US$ 2 million), which may be
nilai (hedging) eksposur valuta asing dengan utilised for foreign exchange hedging
jangka waktu hingga enam bulan. Pada tanggal exposures with tenors of up to six months. As
31 Desember 2025, tidak terdapat penggunaan at December 31, 2025, there is no utilisation
atas fasilitas ini. under this facility.
rr. SBPL memiliki fasilitas perdagangan dengan rr. SBPL maintains trade facilities with Oversea-
Oversea-Chinese Banking Corporation Limited Chinese Banking Corporation Limited
(OCBC). Fasilitas tersebut didenominasikan (“OCBC”). The facilities are denominated in
dalam SGD dan dapat digunakan untuk SGD and may be utilised for the issuance of
penerbitan performance bond, bank garansi, dan performance bonds, banker’s guarantees and
letter of credit (L/C). Total batas fasilitas letters of credit. The total trade facility limit is
perdagangan adalah sebesar SG$ 2 juta (setara SG$ 2 million (equivalent to US$ 2 million).
dengan US$ 2 juta). Pada tanggal 31 Desember As at December 31, 2025, utilisation amounted
2025, penggunaan fasilitas tercatat sebesar to SG$ 84 thousand (equivalent to
SG$ 84 ribu (setara dengan US$ 68 ribu), dengan US$ 68 thousand), with available headroom of
sisa plafon yang tersedia sebesar SG$ 2 juta SG$ 2 million (equivalent to US$ 2 million). The
(setara dengan US$ 2 juta). Bank garansi yang existing bank guarantee expires on
saat ini berlaku akan jatuh tempo pada July 4, 2026.
4 Juli 2026.
Selain itu, SBPL memiliki fasilitas valuta asing In addition, SBPL maintains a foreign exchange
dengan OCBC sebesar SG$ 1,5 juta (setara facility with OCBC amounting to SG$ 1.5 million
dengan US$ 1 juta), yang dapat digunakan untuk (equivalent to US$ 1 million), which may be
kontrak forward dan swap valuta asing dengan utilised for forward contracts and Foreign
jangka waktu hingga enam (6) bulan. Pada Exchange swaps of up to six (6) months. As at
tanggal 31 Desember 2025, tidak terdapat December 31, 2025, there is no utilisation
penggunaan atas fasilitas ini. under this facility.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
43. ASET DAN LIABILITAS MONETER DALAM MATA 43. MONETARY ASSETS AND LIABILITIES
UANG SELAIN MATA UANG NON-FUNGSIONAL DENOMINATED IN NONFUNCTIONAL
CURRENCIES
Pada tanggal 31 Desember 2025 dan 2024, Grup On December 31, 2025 and 2024, the Group had
mempunyai aset dan liabilitas moneter dalam mata monetary assets and liabilities in currencies other
uang selain mata uang Dolar Amerika Serikat sebagai than U.S. Dollar as follows:
berikut:
31 Desember 2025/ December 31, 2025 31 Desember/ December 31, 2024
Setara Setara
dengan US$ dengan US$
Mata uang lain (dalam ribuan)/ Mata uang lain (dalam ribuan)/
(dalam ribuan)/ Equivalent (dalam ribuan)/ Equivalent
Other currencies in US$ Other currencies in US$
(in thousand) (in thousand) (in thousand) (in thousand)
Aset Moneter Monetary Assets
Kas dan setara kas Cash and cash equivalents
Rupiah 746.278.758 44.471 870.759.289 53.900 Rupiah
Dolar Singapura 4.624 3.601 26 19 Dollar Singapura
Kina Papua Nugini 3.236 761 - - Kina Papua New Guinean
Dolar Australia 115 77 168 105 Dollar Australia
Euro 20 17 13 14 Euro
Dolar Kepulauan Salomon 8 1 - - Solomon Islands Dollar
Rekening bank dibatasi
penggunaannya Restricted cash in banks
Rupiah 367.649.869 21.907 135.605.816 8.394 Rupiah
Aset keuangan lainnya Other financial asset
Rupiah 542.327.112 32.316 49.983.845 3.094 Rupiah
Piutang usaha - bersih Trade accounts receivable - net
Rupiah 4.350.826.562 269.201 2.550.129.241 157.853 Rupiah
Kina Papua Nugini 10.403 2.446 - - Kina Papua New Guinean
Dollar Australia 210 313 - - Australian Dollar
Piutang lain-lain Other receivables
Rupiah 90.337.506 5.383 38.513.732 2.384 Rupiah
Kina Papua Nugini 18.394 4.325 - - Kina Papua New Guinean
Pajak dibayar dimuka Prepaid taxes
Rupiah 906.848.934 54.037 325.589.661 20.154 Rupiah
Kina Papua Nugini 7.277 1.711 - - Kina Papua New Guinean
Klaim pengembalian pajak Claims for tax refund
Rupiah 428.511.588 25.534 15.411.955 954 Rupiah
Jumlah Aset Moneter 466.101 246.871 Total Monetary Assets
Liabilitas Moneter Monetary Liabilities
Utang usaha Trade accounts payable
Rupiah 4.197.933.390 250.145 1.665.896.607 103.119 Rupiah
Kina Papua Nugini 36.728 8.636 - - Kina Papua New Guinean
Dolar Australia 1.370 919 1.650 1.029 Australian Dollar
Euro 14 12 43 45 Euro
Dolar Singapura 33 26 1 1 Singapore Dollar
Utang lain-lain Other payables
Rupiah 210.429.498 12.539 11.890.145 736 Rupiah
Kina Papua Nugini 2.071 487 - - Kina Papua New Guinean
Utang dividen Dividends payable
Rupiah 15.993.246 953 14.200.323 879 Rupiah
Utang pajak Taxes payable
Rupiah 84.463.806 5.033 37.964.459 2.350 Rupiah
Kina Papua Nugini 10.883 2.559 - - Kina Papua New Guinean
Beban yang masih harus
dibayar Accrued expenses
Rupiah 262.504.044 15.642 364.555.735 22.566 Rupiah
Kina Papua Nugini 3.862 908 - - Kina Papua New Guinean
Pinjaman jangka panjang pihak ketiga Long-term loan third parties
Rupiah 8.190.354.408 488.045 2.404.313.409 148.827 Rupiah
Kina Papua Nugini 99.208 23.327 - - Kina Papua New Guinean
Utang obligasi Bonds payable
Rupiah 1.945.705.080 115.940 994.684.976 61.571 Rupiah
Utang sukuk Sukuk payable
Rupiah 963.840.606 57.433 496.381.260 30.726 Rupiah
Liabilitas imbalan pasca kerja Employee benefits obligation
Rupiah 566.392.500 33.750 456.833.603 28.278 Rupiah
Liabilitas jangka panjang lainnya Other long-term liabilities
Rupiah 15.775.080 940 5.088.853 315 Rupiah
Kina Papua Nugini 24.739 5.817 - - Kina Papua New Guinean
Jumlah Liabilitas Moneter 1.023.111 400.442 Total Monetary Liabilities
Liabilitas Moneter Bersih (557.010) (153.571) Net Monetary Liabilities
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Pada tanggal 31 Desember 2025 dan 2024, kurs On December 31, 2025 and 2024, the conversion
konversi yang digunakan Perusahaan serta kurs yang rates used by the Group and the prevailing rates at
berlaku pada tanggal 2 Maret 2026 adalah sebagai March 2, 2026 are as follows:
berikut:
2 Maret/ 31 Desember/ 31 Desember/
March 2, December 31, December 31,
Mata Uang 2026 2025 2024 Currency
US$ US$ US$
Rupiah (Rp) 1.000 0,0596 0,0596 0,0619 Rupiah (Rp) 1,000
Dolar Australia (AU$) 1 0,7124 0,6707 0,6238 Australian Dollar (AU$) 1
Dolar Singapura (SG$) 1 0,7907 0,7787 0,7375 Singapore Dollar (SG$) 1
Euro (EUR) 1 1,1816 1,1771 1,0427 Euro (EUR) 1
Papua New Guinea Kina (K) 1 0,2292 0,2351 0,0000 Papua New Guinea Kina (K) 1
Dolar Kepulauan Salomon (SB$) 1 0,1249 0,1235 0,0000 Solomon Island Dollar (SB $) 1
44. INSTRUMEN KEUANGAN, MANAJEMEN RISIKO 44. FINANCIAL INSTRUMENTS, FINANCIAL RISK
KEUANGAN DAN MODAL MANAJEMEN AND CAPITAL MANAGEMENTS
a. Kategori dan kelas instrumen keuangan a. Categories and classes of financial
instruments
Aset keuangan Aset keuangan Liabilitas keuangan
pada biaya pada nilai wajar Liabilitas pada nilai wajar
perolehan melalui laba rugi/ pada biaya melalui laba rugi/
perolehan yang Financial assets perolehan yang Financial liability
diamortisasi/ at fair value diamortisasi/ at fair value
Financial asset through Liabilities through
at amortized profit or loss at amortized profit or loss Liabilitas sewa/
cost (FVTPL) cost (FVTPL) Lease liabilities
US$'000 US$'000 US$'000 US$'000 US$'000
31 Desember 2025 December 31, 2025
Aset Keuangan Lancar Current Financial Assets
Bank dan setara kas 71.977 - - - - Cash in banks and cash equivalent
Rekening bank dibatasi penggunaannya 26.540 - - - - Restricted cash in banks
Aset keuangan lainnya - 32.316 - - - Other financial asset
Piutang usaha Trade accounts receivable
Pihak berelasi 69.790 - - - - Related parties
Pihak ketiga 195.922 - - - - Third parties
Piutang lain-lain - pihak ketiga 8.696 - - - - Other accounts receivable - third parties
Aset lancar lainnya 725 - - - - Other current assets
Aset Keuangan Tidak Lancar Non Current Assets
Piutang jangka panjang Long-term receivable
Piutang karyawan 268 - - - - Receivable from employee
Pihak ketiga 12.538 - - - - Third parties
Rekening bank dibatasi penggunaannya 4.719 - - - - Restricted cash in banks
Jumlah 391.175 32.316 - - - Total
Liabilitas Keuangan Jangka Pendek Current Financial Liabilities
Utang bank - - 33.572 - - Bank loans
Utang usaha Trade accounts payable
Pihak berelasi - - 6.574 - - Related parties
Pihak ketiga - - 277.067 - - Third parties
Utang lain-lain - pihak ketiga - - 13.026 - - Other accounts payable - third parties
Utang dividen - - 953 - - Dividends payable
Beban yang masih harus dibayar - - 16.550 - - Accrued expenses
Liabilitas jangka panjang yang Current maturities of long-term
jatuh tempo dalam satu tahun: liabilities:
Pinjaman jangka panjang pihak ketiga - - 47.871 - - Long-term loan third parties
Liabilitas sewa - - - - 13.412 Lease liabilities
Utang obligasi - - 400 - - Bonds payable
Utang sukuk ijarah - - 194 - - Sukuk ijarah payable
Liabilitas Keuangan Jangka Panjang Non-current Financial Liabilities
Liabilitas jangka panjang lainnya - - 6.756 - - Other long-term liabilities
Liabilitas jangka panjang setelah dikurangi Long-term liabilities - net of current
bagian yang jatuh tempo dalam satu tahun: maturities:
Liabilitas sewa - - - - 24.116 Lease liabilities
Pinjaman jangka panjang - pihak ketiga - - 557.210 - - Long-term loans - third parties
Utang obligasi - - 115.540 - - Bonds payable
Utang sukuk ijarah - - 57.239 - - Sukuk ijarah payable
Liabilitas jangka panjang lainnya - - - 5.356 - Other long-term liabilities
Jumlah - - 1.132.952 5.356 37.528 Total
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Aset keuangan
pada biaya Liabilitas
perolehan pada biaya
perolehan yang perolehan yang
diamortisasi/ diamortisasi/
Financial asset Liabilities
at amortized at amortized Liabilitas sewa/
cost cost Lease liabilities
US$'000 US$'000 US$'000
31 Desember 2024 December 31, 2024
Aset Keuangan Lancar Current Financial Assets
Bank dan setara kas 114.892 - - Cash in banks and cash equivalent
Rekening bank dibatasi penggunaannya 7.739 - - Restricted cash in banks
Aset keuangan lainnya 3.094 - - Other financial asset
Piutang usaha - Trade accounts receivable
Pihak berelasi 35.878 - - Related parties
Pihak ketiga 132.044 - - Third parties
Piutang lain-lain - pihak ketiga 1.936 - - Other accounts receivable - third parties
Aset lancar lainnya 4.344 - - Other current assets
Aset Keuangan Tidak Lancar Non Current Assets
Piutang jangka panjang Long-term receivable
Piutang karyawan 444 - - Receivable from employee
Pihak ketiga 12.831 - - Third parties
Rekening bank dibatasi penggunaannya 4.416 - - Restricted cash in banks
Jumlah 317.618 - - Total
Liabilitas Keuangan Jangka Pendek Current Financial Liabilities
Utang bank - 34.121 - Bank loans
Utang usaha Trade accounts payable
Pihak berelasi - 1.664 - Related parties
Pihak ketiga - 118.186 - Third parties
Utang lain-lain - pihak ketiga - 736 - Other accounts payable - third parties
Utang dividen - 879 - Dividends payable
Beban yang masih harus dibayar - 22.566 - Accrued expenses
Liabilitas jangka panjang yang Current maturities of long-term
jatuh tempo dalam satu tahun: liabilities:
Liabilitas sewa - - 7.741 Lease liabilities
Pinjaman jangka panjang pihak ketiga - 13.790 - Long-term loan third parties
Utang obligasi - 3.175 - Bonds payable
Utang sukuk ijarah - 2.172 - Sukuk ijarah payable
Liabilitas Keuangan Jangka Panjang Non-current Financial Liabilities
Liabilitas jangka panjang lainnya - 315 - Other long-term liabilities
Liabilitas jangka panjang setelah dikurangi Long-term liabilities - net of current
bagian yang jatuh tempo dalam satu tahun: maturities:
Liabilitas sewa - - 12.960 Lease liabilities
Pinjaman jangka panjang - pihak ketiga - 236.776 - Long-term loans - third parties
Utang obligasi - 58.396 - Bonds payable
Utang sukuk ijarah - 28.554 - Sukuk ijarah payable
Jumlah - 521.330 20.701 Total
Aset keuangan biaya perolehan yang diamortisasi Financial assets at fair value through profit or
seluruhnya merupakan aset yang dimiliki untuk loss are held-for-trading assets.
diperdagangkan.
b. Tujuan dan kebijakan manajemen risiko b. Financial risk management objectives and
keuangan policies
Tujuan dan kebijakan manajemen risiko keuangan The Group’s overall financial risk management
Grup adalah untuk memastikan bahwa sumber and policies seek to ensure that adequate
daya keuangan yang memadai tersedia untuk financial resources are available for the
operasi dan pengembangan bisnis, serta untuk operation and development of its business,
mengelola risiko mata uang asing, tingkat bunga, while managing the exposure to foreign
kredit dan risiko likuiditas. Grup beroperasi exchange risk, interest rate risk, credit and
dengan pedoman yang telah ditentukan oleh liquidity risks. The Group operates within
Dewan Direksi. defined guidelines that are approved by the
Board of Directors.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Dewan Komisaris Grup telah membentuk Komite The Board of Commissioners of the Group has
Manajemen Risiko yang bertugas membantu appointed a Risk Management Committee to
Dewan Komisaris Grup menetapkan kebijakan assist the Board of Commissioners in
dan prosedur pengelolaan risiko Grup, serta determining the policies and procedures of the
memastikan bahwa telah dilakukan penilaian Group’s risk management and to ensure that all
yang mendalam terhadap semua transaksi dan transactions and acts taken by the Group with
tindakan yang dilakukan oleh Grup yang risk have been reviewed profoundly and also to
berpotensi mengandung risiko serta memberikan give recommendations on the action taken to
rekomendasi mengenai tindakan yang perlu reduce the risk.
diambil untuk mengurangi risiko tersebut.
i. Manajemen risiko mata uang asing i. Foreign currency risk management
Grup menghadapi risiko fluktuasi nilai tukar The Group is exposed to the effect of
mata uang asing. Meskipun mata uang foreign currency exchange rate
fungsional Grup adalah Dolar Amerika fluctuations. Although the functional
Serikat, ada beberapa transaksi yang currencies of the Group is the U.S. Dollar,
menggunakan mata uang selain Dolar there are transactions denominated in
Amerika Serikat, terutama Rupiah currencies other than U.S. Dollar, mainly in
khususnya biaya operasional. Risiko Rupiah particularly the operating
fluktuasi terhadap Dolar Australia, Dolar expenses. The Group’s exposure to
Singapura, Euro, Kina Papua Nugini, dan exchange rate fluctuations on Australian
Dolar Kepulauan Solomon adalah tidak Dollar, Singapore Dollar, Euro, Kina Papua
material. New Guinean, and Solomon Island Dollar
is immaterial.
Grup memegang kas dan setara kas dalam The Group also holds cash and cash
mata uang selain Dolar Amerika Serikat equivalents denominated in currencies
untuk modal kerja. other than the U.S. Dollar for working
capital.
Grup mengelola eksposur terhadap mata The Group manages exposure to foreign
uang asing, terutama Rupiah dengan currency risk, especially Rupiah by
mencocokkan, sebisa mungkin, penerimaan matching, as far as possible, receipts and
dan pembayaran dalam masing-masing payments in each individual currency. The
individu mata uang. Jumlah eksposur mata Group’s net opens foreign currency
uang bersih Grup pada tanggal pelaporan exposure as of reporting date is disclosed
diungkapkan dalam Catatan 43. in Note 43.
Sensitivitas pada Grup pada tahun yang The Group’s sensitivity for the year
berakhir 31 Desember 2025 sebesar 1,18% ended on December 31, 2025 is 1.18%
(2024: 2,31%), meningkat atau menurun (2024: 2.31%), respectively, the
dalam Dolar Amerika Serikat terhadap mata increase or decrease in the U.S. Dollar
uang Rupiah menghasilkan peningkatan atau against Rupiah would result in increase
penurunan sebesar US$ 3.727 ribu or decrease amounted to
(2024: US$ 3.426 ribu) pada laba atau rugi US$ 3,727 thousand (2024:
sebelum pajak. US$ 3,426 thousand), in profit or loss
before tax.
1,95%, 1,80%, 3,99%, 2,07% dan 1,16% 1.95%, 1.80%, 3.99%, 2.07% and 1.16% is
adalah tingkat sensitivitas yang digunakan the sensitivity rates used when reporting
ketika melaporkan secara internal risiko mata foreign currency risk internally to key
uang asing kepada para karyawan kunci, dan management personnel and represent
merupakan penilaian manajemen terhadap management's assessment of the
perubahan yang mungkin terjadi pada nilai reasonably possible change in foreign
tukar valuta asing. Analisis sensitivitas hanya exchange rates. The sensitivity analysis
mencakup perihal mata uang asing moneter includes only outstanding foreign currency
yang ada. denominated monetary items.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
ii. Manajemen risiko tingkat bunga ii. Interest rate risk management
Eksposur risiko tingkat bunga berhubungan The interest rate risk exposure relates to
dengan jumlah aset atau liabilitas dimana the amount of assets or liabilities which are
pergerakan pada tingkat suku bunga dapat subject to a risk that a movement in interest
mempengaruhi laba setelah pajak. Risiko rates will adversely affect the income after
pada pendapatan bunga bersifat terbatas tax. The risk on interest income is limited
karena Grup hanya bermaksud untuk as the Group only intends to keep sufficient
menjaga saldo kas yang cukup untuk cash balances to meet operational needs.
memenuhi kebutuhan operasional. Dalam On interest expenses, the optimum
beban bunga, keseimbangan optimal antara balance between fixed and floating interest
utang dengan tingkat bunga tetap dan debt is considered upfront. The Group has
mengambang ditetapkan dimuka. Grup a policy of obtaining financing that would
memiliki kebijakan dalam memperoleh provide an appropriate mix of floating and
pembiayaan yang akan memberikan fix interest rate. Approvals from the Board
kombinasi yang sesuai tingkat suku bunga of Directors and Commissioners must be
mengambang dan tingkat bunga tetap. obtained before committing the Group to
Persetujuan dari Dewan Direksi dan any of the instruments to manage the
Komisaris harus diperoleh sebelum Grup interest rate risk exposure.
menggunakan instrumen keuangan tersebut
untuk mengelola eksposur risiko suku bunga.
Analisis sensitivitas suku bunga Interest rate sensitivity analysis
Analisis sensitivitas di bawah ini telah The sensitivity analysis below has been
ditentukan berdasarkan paparan suku bunga determined based on the exposure to
untuk instrumen non-derivatif pada akhir interest rates for non-derivative
periode pelaporan. Untuk liabilitas tingkat instruments at the end of the reporting
bunga mengambang, analisis tersebut period. For floating rate liabilities, the
disusun dengan asumsi jumlah liabilitas analysis is prepared assuming the amount
terutang pada akhir periode pelaporan itu of liability outstanding at the end of the
terutang sepanjang tahun. Kenaikan atau reporting period was outstanding for the
penurunan pada tahun yang berakhir pada whole year. Increase or decrease are used
31 Desember 2025 sebesar 0,51% (IndONIA) for the year ended December 31, 2025 is
serta 0,36% (SOFR) (2024: 0,27% (JIBOR) 0.51% (IndONIA) as well as 0.36% (SOFR)
serta 0,87% (SOFR)), digunakan ketika (2024: 0.27% (JIBOR) as well as 0.87%
melaporkan risiko suku bunga secara internal (SOFR)), respectively, when reporting
kepada karyawan kunci dan merupakan interest rate risk internally to key
penilaian manajemen terhadap perubahan management personnel and represent
yang mungkin terjadi pada suku bunga. management's assessment of the
reasonably possible change in interest
rates.
Jika suku bunga untuk tahun yang berakhir If interest rates for the year ended
pada 31 Desember 2025 telah lebih December 31, 2025 had been 0.51%
tinggi/rendah 0,51% (IndONIA) serta 0,36% (IndONIA) as well as 0.36% (SOFR) (2024:
(SOFR) (2024: 0,33 % (JIBOR) serta 0,22% 0.33% (JIBOR) as well as 0.22% (SOFR)
(SOFR), dan semua variabel lainnya tetap higher/lower, and all other variables were
konstan, maka laba sebelum pajak Grup held constant, profit or loss before tax of
untuk tahun yang berakhir pada tanggal the Group for the year ended
31 Desember 2025 akan turun/naik sebesar December 31, 2025 would decrease/
US$ 23.610 ribu (2024: US$ 13.082 ribu). Hal increase by US$ 23,610 thousand (2024:
ini terutama disebabkan oleh eksposur Grup US$ 13,082 thousand). This is mainly
terhadap suku bunga atas pinjamannya attributable to the Group exposures to
dengan suku bunga variabel. interest rates on its variable rate
borrowings.
Eksposur risiko tingkat bunga Grup pada aset The Group exposures to interest rates on
keuangan dan liabilitas keuangan dijelaskan financial assets and financial liabilities are
dalam tabel risiko likuiditas. detailed in the liquidity risk table.
iii. Manajemen risiko kredit iii. Credit risk management
Nilai tercatat aset keuangan pada laporan The carrying amount of financial assets
keuangan konsolidasian setelah dikurangi recorded in the consolidated financial
dengan cadangan kerugian, mencerminkan statements, net of any allowance for
eksposur Grup terhadap risiko kredit. losses, represents the Group’s exposure to
credit risk.
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Kerangka peringkat risiko kredit kini Grup The Group’s current credit risk grading
terdiri dari kategori berikut: framework comprises the following
categories:
Kategori/ Dasar pengakuan KKE/
Category Deskripsi/ Description Basis for recognizing ECL
Lancar/ Pihak lawan memiliki risiko gagal bayar yang rendah KKE 12 bulan/
Performing dan tidak memiliki tunggakan./ 12 months ECL
The counterparty has a low risk of default and does
not have any past-due amounts.
Dicadangkan/ Jumlah yang tertunggak > 30 hari atau telah ada KKE sepanjang umur –
Doubtful peningkatan risiko kredit yang signifikan sejak kredit tidak memburuk/
pengakuan awal./ Lifetime ECL – not credit-
Amount is >30 days past due or there has been a impaired
significant increase in credit risk since initial
recognition.
Gagal bayar/ Jumlah yang tertunggak > 90 hari atau ada bukti KKE sepanjang umur –
In default yang mengindikasikan aset mengalami penurunan kredit memburuk/
nilai kredit./ Lifetime ECL – credit-
Amount is >90 days past due or there is evidence impaired
indicating the asset is credit-impaired.
Penghapusan/ Ada bukti yang mengindikasikan bahwa debitur Saldo dihapuskan/
Write-off dalam kesulitan keuangan yang buruk dan Amount is written off
Perusahaan tidak memiliki prospek pemulihan yang
realistis./
There is evidence indicating that the debtor is in
severe financial difficulty and the Company has no
realistic prospect of recovery.
Tabel di bawah merinci kualitas kredit aset The table below details the credit quality of
keuangan Perusahaan serta eksposur the Group financial assets as well as
maksimum risiko kredit menurut peringkat maximum exposure to credit risk by credit
risiko kredit: risk rating grades:
Peringkat Jumlah
Kredit tercatat Jumlah
Internal/ bruto/ Cadangan tercatat
Internal KKE 12 bulan atau sepanjang Gross kerugian/ bersih/
Credit umur/ carrying Loss Net carrying
Rating 12-month or lifetime ECL amount allowance amount
US$ '000 US$ '000 US$ '000
31 Desember 2025 December 31, 2025
Cash in banks and cash
Bank dan setara kas (Catatan 5) Lancar/ KKE12 bulan/ 12 month ECL 71.977 - 71.977 equivalents (Note 5a)
Performing
Rekening bank dibatasi Lancar/ ECL 12 bulan/ 12 month ECL
penggunaannya Performing 26.540 - 26.540 Restricted cash in banks
Aset keuangan lainnya Lancar/ KKE12 bulan/ 12 month ECL 32.316 - 32.316 Other financial asset
Piutang usaha (Catatan 7a) Trade accounts receivable (Note 7a)
Pihak berelasi (i) KKE sepanjang umur (pendekatan 69.815 (25) 69.790 Related parties
sederhana)/
Lifetime ECL (simplified approach)
Pihak ketiga (i) KKE sepanjang umur (pendekatan 211.841 (15.919) 195.922 Third parties
sederhana)/
Lifetime ECL (simplified approach)
Piutang lain-lain (Catatan 7b) Other accounts receivable (Note 7b)
Pihak ketiga Lancar/ KKE 12 bulan/ 12 month ECL 8.696 - 8.696 Third parties
Performing
Kontrak aset (Catatan 9) (ii) KKE sepanjang umur (pendekatan 63.737 - 63.737 Contract assets (Note 9)
sederhana)/
Lifetime ECL (simplified approach)
Deposit (Catatan 12) Lancar/ KKE 12 bulan/ 12 month ECL 3.149 - 3.149 Deposits (Note 12)
Performing .
Piutang lain-lain - pihak ketiga Other accounts receivable - third
- tidak lancar (Catatan 7b) (i) KKE 12 bulan/ 12 month ECL 12.806 - 12.806 parties - non-current (Note 7b)
(15.944)
150
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Peringkat Jumlah
Kredit tercatat Jumlah
Internal/ bruto/ Cadangan tercatat
Internal KKE 12 bulan atau sepanjang Gross kerugian/ bersih/
Credit umur/ carrying Loss Net carrying
Rating 12-month or lifetime ECL amount allowance amount
US$ '000 US$ '000 US$ '000
31 Desember 2024 December 31, 2024
Cash in banks and cash
Bank dan setara kas (Catatan 5) Lancar/ KKE12 bulan/ 12 month ECL 114.892 - 114.892 equivalents (Note 5a)
Performing
Rekening bank dibatasi Lancar/ ECL 12 bulan/ 12 month ECL
penggunaannya Performing 7.739 - 7.739 Restricted cash in banks
Aset keuangan lainnya Lancar/ KKE12 bulan/ 12 month ECL 3.094 - 3.094 Other financial asset
Piutang usaha (Catatan 7a) Trade accounts receivable (Note 7a)
Pihak berelasi (i) KKE sepanjang umur (pendekatan 35.878 - 35.878 Related parties
sederhana)/
Lifetime ECL (simplified approach)
Pihak ketiga (i) KKE sepanjang umur (pendekatan 132.130 (86) 132.044 Third parties
sederhana)/
Lifetime ECL (simplified approach)
Piutang lain-lain - pihak ketiga Other accounts receivable - third
(Catatan 7b) (i) KKE 12 bulan/ 12 month ECL 1.936 - 1.936 parties (Note 7b)
Kontrak aset (Catatan 9) (ii) KKE sepanjang umur (pendekatan 3.870 - 3.870 Contract assets (Note 9)
sederhana)/
Lifetime ECL (simplified approach)
Deposit (Catatan 12) Lancar/ KKE 12 bulan/ 12 month ECL 4.343 - 4.343 Deposits (Note 12)
Performing .
Piutang lain-lain - pihak ketiga Other accounts receivable - third
- tidak lancar (Catatan 7b) (i) KKE 12 bulan/ 12 month ECL 13.275 - 13.275 parties - non-current (Note 7b)
(86)
(i) Grup menentukan KKE pada pos-pos (i) The Group determines the ECL on
tersebut menggunakan matriks provisi, these items by using a provision
yang diestimasi berdasarkan matrix, estimated based on historical
pengalaman kerugian kredit historis credit loss experience based on the
berdasarkan status utang debitur masa past due status of the debtors,
lalu, yang disesuaikan dengan kondisi adjusted as appropriate to reflect
saat ini dan perkiraan kondisi ekonomi current conditions and estimates of
di masa depan. future economic conditions.
Grup telah mengadopsi prosedur dalam The Group has adopted procedures in
memperluas persyaratan kredit kepada extending credit terms to customers and in
pelanggan dan dalam memantau risiko monitoring its credit risk. The Group only
kreditnya. Grup hanya memberikan kredit grants credit to creditworthy counterparties.
kepada pihak lawan yang layak kredit. Kas Cash is held with creditworthy institutions
ditempatkan pada lembaga yang layak kredit and is subject to immaterial credit loss.
dan memiliki kerugian kredit yang tidak
material.
Meskipun eksposur kredit Grup Although the Group credit exposure is
terkonsentrasi terutama di Indonesia, tidak concentrated mainly in Indonesia, it has no
terdapat konsentrasi risiko kredit signifikan significant concentration of credit risk with
pada pelanggan atau kelompok pelanggan any single customer or group of customers.
tertentu.
Rincian lebih lanjut dari risiko kredit pada Further details of credit risks on trade and
piutang usaha, piutang lain-lain, dan aset other accounts receivable and contract
kontrak diungkapkan masing-masing pada assets are disclosed in Notes 7 and 9,
Catatan 7 dan 9. respectively.
iv. Manajemen risiko likuiditas iv. Liquidity risk management
Tanggung jawab utama untuk manajemen The ultimate responsibility for liquidity risk
risiko likuiditas bertumpu pada Dewan management rests with the Board of
Direksi yang telah membangun kerangka Directors, which has built an appropriate
manajemen risiko likuiditas yang sesuai liquidity risk management framework for the
untuk manajemen likuiditas dan pendanaan management of the Group’s short, medium
jangka pendek, menengah dan jangka and long-term funding and liquidity
panjang. Grup mengelola risiko likuiditas management requirements. The Group
dengan menjaga kecukupan simpanan, manages liquidity risk by maintaining
fasilitas bank dan fasilitas simpan pinjam adequate reserves, banking facilities and
dengan terus menerus memonitor perkiraan reserve borrowing facilities by continuously
dan arus kas aktual dan menyesuaikan profil monitoring forecast and actual cashflows
jatuh tempo aset dan liabilitas keuangan. and matching the maturity profiles of
financial assets and liabilities.
151
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Grup menjaga kecukupan dana untuk The Group maintains sufficient funds to
membiayai kebutuhan modal kerja, dimana finance its ongoing working capital
dana tersebut ditempatkan dalam bentuk requirements, whereas the funds are
kas dan setara kas. placed in cash and cash equivalents.
Tabel berikut merinci sisa jangka kontrak The following tables detail the Group’s
Grup untuk liabilitas keuangan non-derivatif remaining contractual maturity for its
dengan periode pembayaran yang non-derivative financial liabilities with
disepakati. Tabel telah disusun berdasarkan agreed repayment periods. The tables have
arus kas tak terdiskonto dari liabilitas been drawn up based on the undiscounted
keuangan berdasarkan tanggal terawal cashflows of financial liabilities based on
dimana Grup dapat diminta untuk the earliest date on which the Group can be
membayar. Tabel mencakup arus kas required to pay. The tables include both
pembayaran bunga dan pokok. Sepanjang interest and principal cashflows. To the
arus bunga tingkat mengambang, jumlah extent that interest flows are floating rate,
tidak didiskontokan berasal dari kurva suku the undiscounted amount is derived from
bunga pada akhir periode pelaporan. Jatuh interest rate curves at the end of the
tempo kontrak didasarkan pada tanggal reporting period. The contractual maturity is
yang paling awal di mana Grup dapat diminta based on the earliest date on which the
untuk membayar. Group may be required to pay.
Tingkat bunga rata-
rata tertimbang 3 bulan
efektif/ Kurang dari sampai 1 Lebih dari
Weighted average 1 bulan/ 1-3 bulan/ tahun/ 5 tahun/
effective interest Less than 1 1-3 3 months 1-5 tahun/ More than Jumlah/
rate month months to 1 year 1-5 years 5 years Total
% US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
31 Desember 2025 December 31, 2025
Tanpa bunga Non-interest bearing
Utang usaha 200.814 66.898 15.929 - - 283.641 Trade accounts payable
Utang lain-lain 3.496 - 9.530 - - 13.026 Other payables
Utang dividen 953 - - - - 953 Dividends payable
Beban masih harus dibayar - 16.550 - - - 16.550 Accrued expenses
Instrumen suku bunga variabel Variable interest rate instruments
Utang bank - jangka pendek 6,90 - 7,24*) - - 35.946 - - 35.946 Bank loan - short term
Liabilitas sewa 7,99 - 11,00 - - 17.999 28.491 - 46.490 Lease liabilities
Pinjaman jangka panjang - Long-term loans -
pihak ketiga 6,86 - 7,48*) 50.343 - - 323.651 280.621 654.615 third parties
Instrumen suku bunga tetap Fixed interest rate instruments
Utang obligasi 6,50 - 9,50 - - 400 74.379 52.187 126.966 Bonds payable
Utang sukuk ijarah 6,50 - 9,50 - - 194 42.982 19.624 62.800 Sukuk ijarah payable
Liabilitas jangka panjang lainnya 10,00 - - - 5.356 - 5.356 Other long-term liabilities
Jumlah 255.606 83.448 79.998 474.859 352.432 1.246.343 Total
*) Tingkat bunga rata-rata tertimbang efektif untuk pinjaman jangka panjang pihak ketiga dalam mata uang rupiah masing-masing sebesar 6,86% - 7,48%
pada tanggal 31 Desember 2025/
Weighted average effective interest rate of long-term loan to third parties in currency Rupiah are 6.86% - 7.48% of December 31, 2025
Tingkat bunga rata-
rata tertimbang 3 bulan
efektif/ Kurang dari sampai 1 Lebih dari
Weighted average 1 bulan/ 1-3 bulan/ tahun/ 5 tahun/
effective interest Less than 1 1-3 3 months 1-5 tahun/ More than Jumlah/
rate month months to 1 year 1-5 years 5 years Total
% US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
31 Desember 2024 December 31, 2024
Tanpa bunga Non-interest bearing
Utang usaha 99.842 10.411 9.597 - - 119.850 Trade accounts payable
Utang lain-lain 736 - - - - 736 Other payables
Utang dividen 879 - - - - 879 Dividends payable
Beban masih harus dibayar - 22.566 - - - 22.566 Accrued expenses
Instrumen suku bunga variabel Variable interest rate instruments
Utang bank - jangka pendek 6,93 - 36.688 - - - 36.688 Bank loan - short term
Liabilitas sewa 7,08 - 11 - - 10.160 14.907 651 25.718 Lease liabilities
Pinjaman jangka panjang - Long-term loans -
pihak ketiga 7,00 - 9,13*) - - 14.131 105.913 152.795 272.839 third parties
Instrumen suku bunga tetap Fixed interest rate instruments
Utang obligasi 6,5-9,5 - - 3.176 42.785 19.550 65.511 Bonds payable
Utang sukuk ijarah 6,5-9,5 - - 2.313 25.709 5.694 33.716 Sukuk ijarah payable
Liabilitas jangka panjang lainnya - - - - - - Other long-term liabilities
Jumlah 101.457 69.665 39.377 189.314 178.690 578.503 Total
*) Tingkat bunga rata-rata tertimbang efektif untuk pinjaman jangka panjang pihak ketiga dalam mata uang rupiah masing-masing sebesar 7,00% - 9,13%
pada tanggal 31 Desember 2024/
Weighted average effective interest rate of long-term loan to third parties in currency Rupiah are 7.00% - 9.13% of December 31, 2024
152
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Tabel berikut merinci estimasi jatuh tempo The following table details the Group's
instrumen keuangan non-derivatif Grup. expected maturity for its non-derivative
Tabel tersebut telah disusun berdasarkan financial assets. The table has been drawn
jatuh tempo kontrak terdiskonto dari aset up based on the undiscounted contractual
keuangan termasuk bunga yang akan maturities of the financial assets including
diperoleh dari aset tersebut. Dimasukkannya interest that will be earned on those assets.
aset keuangan non-derivatif diperlukan The inclusion of information on non-
dalam rangka untuk memahami manajemen derivative financial assets is necessary in
risiko likuiditas Grup dimana likuiditas order to understand the Group's liquidity
dikelola atas dasar aset dan liabilitas bersih. risk management as the liquidity is
managed on a net asset and liability basis.
Tingkat bunga rata-
rata tertimbang 3 bulan
efektif/ Kurang dari sampai 1 Lebih dari
Weighted average 1 bulan/ 1-3 bulan/ tahun/ 5 tahun/
effective interest Less than 1 1-3 3 months 1-5 tahun/ More than Jumlah/
rate month months to 1 year 1-5 years 5 years Total
% US$ '000 US$ '000 US$ '000 US$ '000 US$ '000 US$ '000
31 Desember 2025 December 31, 2025
Tanpa bunga Non-interest bearing
Aset keuangan lainnya - - 32.316 - - 32.316
Piutang usaha 204.327 38.404 22.981 - - 265.712 Trade accounts receivable
Piutang lain-lain 8.696 - - - - 8.696 Other accounts receivable
Instrumen suku bunga variabel Variable interest rate instruments
Bank 0,00 - 3,25 72.059 - - - - 72.059 Cash in banks
Rekening bank dibatasi
penggunaannya 0,00 - 3,25 - 26.576 - 4.725 - 31.301 Restricted cash in banks
Instrumen tingkat bunga tetap Fixed interest rate instruments
Deposito berjangka 2,25 - 4,00 - - 19 - - 19 Time deposits
Piutang lain-lain 9,50 - - 2.931 22.444 - 25.375 Other accounts receivable
Jumlah 285.082 64.980 58.247 27.169 - 435.478 Total
31 Desember 2024 December 31, 2024
Tanpa bunga Non-interest bearing
Aset keuangan lainnya - - - - - - Other financial asset
Rekening bank dibatasi
penggunaannya 7.739 - - - - 7.739 Restricted cash in banks
Piutang usaha 145.242 18.622 4.058 - - 167.922 Trade accounts receivable
Piutang lain-lain 1.936 - - - - 1.936 Other accounts receivable
Instrumen suku bunga variabel Variable interest rate instruments
Bank 0,00 - 3,00 83.326 - - - - 83.326 Cash in banks
Rekening bank dibatasi
penggunaannya 2,25 - - - - 12.178 12.178 Restricted cash in banks
Instrumen tingkat bunga tetap Fixed interest rate instruments
Deposito berjangka 1,00 - 6,25 - - 31.867 - - 31.867 Time deposits
Aset keuangan lainnya 6,35 - - 3.110 3.110 Other financial asset
Piutang lain-lain 9,50 - - - 12.832 - 12.832 Other accounts receivable
Jumlah 238.243 18.622 39.035 12.832 12.178 320.910 Total
*) Tingkat bunga rata-rata tertimbang efektif untuk deposito berjangka dalam mata uang Rupiah, Dolar Amerika Serikat dan Dolar Australia masing-masing sebesar 2,25%, Nihil, dan
4,00% pada tanggal 31 Desember 2025 dan sebesar 4,25% - 6,25%, 1,00% - 6,00% dan 4,25% pada tanggal 31 Desember 2024./
Weighted average effective interest rate of time deposit in Rupiah, U.S Dollar and Australian Dollar currency are 2.25%, Nil, and 4.00% as of December 31, 2025 and
4.25% - 6.25%, 1.00% - 6.00% and 4.25% as of December 31, 2024.
Jumlah yang termasuk di atas untuk The amounts included above for variable
instrumen suku bunga baik untuk variabel interest rate instruments for both
non-derivatif aset keuangan maupun non-derivative financial assets and
kewajiban dapat berubah jika perubahan liabilities is subject to change if changes in
tingkat suku bunga variabel berbeda dengan variable interest rates differ to those
estimasi suku bunga yang ditentukan pada estimates of interest rates determined at
akhir periode pelaporan. the end of the reporting period.
c. Manajemen modal c. Capital management
Grup mengelola modalnya untuk memastikan The Group manages its capital to ensure that it
mereka dapat mempertahankan kelangsungan will be able to continue as a going concern while
usaha disamping memaksimalkan pengembalian maximizing the return to stakeholders through
kepada pemegang saham melalui optimalisasi the optimization of debt and equity balance. The
saldo liabilitas dan ekuitas. Strategi Grup Group’s strategy has changed since 2023. The
mengalami perubahan dari 2023. Struktur modal capital structure of the Group consists of debt,
Grup terdiri dari utang termasuk utang bank which includes short-term bank loans, long-term
jangka pendek, pinjaman jangka panjang dari loan third parties, bonds payable and sukuk
pinjaman jangka panjang dari pihak ketiga, utang ijarah payable and lease liabilities disclosed in
obligasi, utang sukuk ijarah dan liabilitas sewa the notes to consolidated financial statements,
yang diungkapkan dalam catatan atas laporan cash and cash equivalents and equity
keuangan konsolidasian, kas dan setara kas dan attributable to the owner of the Company,
modal tersedia bagi para pemegang saham dari comprising issued capital and retained earnings
Perusahaan, terdiri dari modal saham dan laba as disclosed in Note 29a to the consolidated
ditahan sebagaimana diungkapkan dalam financial statements.
Catatan 29a atas laporan keuangan
konsolidasian.
153
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Grup tidak tunduk pada persyaratan modal yang The Group is not subject to any externally
ditetapkan secara eksternal, kecuali terkait imposed capital requirements, except those
dengan perjanjian pinjaman. related with loan covenants.
Dewan Direksi Grup secara berkala melakukan The Board of Directors of the Group periodically
reviu struktur permodalan Grup. Sebagai bagian reviews the Group's capital structure. As part of
dari reviu ini, Dewan Direksi mempertimbangkan this review, the Board of Directors considers the
biaya permodalan dan risiko yang berhubungan. cost of capital and related risk.
Gearing ratio pada tanggal 31 Desember 2025 The gearing ratio as of December 31, 2025 and
dan 2024 adalah sebagai berikut: 2024 are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
US$ '000 US$ '000
Pinjaman: Debt:
Pinjaman jangka panjang dari Long-term loans
pihak ketiga 605.081 250.566 from third parties
Utang obligasi 115.940 61.571 Bonds payable
Utang sukuk ijarah 57.433 30.726 Sukuk ijarah payable
Liabilitas sewa 37.529 20.701 Lease liabilities
Utang bank 33.572 34.121 Bank loan
Jumlah pinjaman 849.555 397.685 Total debt
Kas dan setara kas (72.032) (114.921) Cash and cash equivalents
Pinjaman - bersih 777.523 282.764 Net debt
Ekuitas 307.458 249.750 Equity
Rasio pinjaman bersih terhadap modal 253% 113% Net debt to equity ratio
d. Nilai wajar instrumen keuangan d. Fair value of financial instruments
Kecuali disebutkan pada tabel berikut ini, Except as detailed in the following table,
manajemen berpendapat bahwa nilai tercatat aset management considers that the carrying
dan liabilitas keuangan yang dicatat sebesar amounts of financial assets and financial
biaya perolehan diamortisasi dalam laporan liabilities recorded at amortized cost in the
keuangan konsolidasian mendekati nilai wajarnya consolidated financial statements approximate
karena bersifat jangka pendek atau memakai their fair values because of their short-term
suku bunga pasar. maturities or they carry market interest rate.
Hirarki pengukuran nilai wajar atas aset dan Fair value measurement hierarchy of the
liabilitas Grup Group’s assets and liabilities
Tabel berikut ini merangkum nilai tercatat dan nilai The following tables summarize the carrying
wajar aset dan liabilitas, yang dianalisis antara amounts and fair values of the assets and
keduanya serta nilai wajar didasarkan pada: liabilities, analyzed among those whose fair
value is based on:
• Level 1 pengukuran nilai wajar adalah yang • Level 1 fair value measurements are those
berasal dari harga kuotasian (tanpa derived from quoted prices (unadjusted) in
penyesuaian) di pasar aktif untuk aset atau active markets for identical assets or
liabilitas yang identik; liabilities;
• Level 2 pengukuran nilai wajar adalah yang • Level 2 fair value measurements are those
berasal dari input selain harga kuotasian derived from inputs other than quoted
yang termasuk dalam Level 1 yang dapat prices included within Level 1 that are
diobservasi untuk aset atau liabilitas, baik observable for the asset or liability, either
secara langsung (misalnya harga) atau directly (i.e. as prices) or indirectly
secara tidak langsung (misalnya deviasi dari (i.e. derived from prices); and
harga); dan
• Level 3 pengukuran nilai wajar adalah yang • Level 3 fair value measurements are those
berasal dari teknik penilaian yang mencakup derived from valuation techniques that
input untuk aset atau liabilitas yang bukan include inputs for the asset or liability that
berdasarkan data pasar yang dapat are not based on observable market data
diobservasi (input yang tidak dapat (unobservable inputs).
diobservasi).
154
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PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
Jumlah/
2025 Level 1 Level 2 Level 3 Total 2025
US$ '000 US$ '000 US$ '000 US$ '000
Aset yang diukur pada nilai wajar Asset measured at fair value
Aset keuangan lainnya 32.316 - - 32.316 Other financial assets
Liabilitas yang diukur pada nilai wajar Liability measured at fair value
Liablitas jangka panjang lainnya - - 5.356 5.356 Other long-term liabilities
Liabilitas yang nilai wajarnya Liabilities for which fair values
diungkapkan are disclosed
Utang obligasi 120.906 - - - Bonds payable
Utang sukuk ijarah 60.496 - - - Sukuk ijarah payable
181.402 - - -
Jumlah/
2024 Level 1 Level 2 Level 3 Total 2024
US$ '000 US$ '000 US$ '000 US$ '000
Aset yang diukur pada nilai wajar Asset measured at fair value
Aset keuangan lainnya 3.094 - - 3.094 Other financial assets
45. PENGUNGKAPAN TAMBAHAN ATAS AKTIVITAS 45. SUPPLEMENTAL DISCLOSURES ON NONCASH
INVESTASI NONKAS INVESTING ACTIVITY
Grup melakukan aktivitas investasi yang tidak Group has investing activity that did not affect cash
mempengaruhi kas dan setara kas dan tidak termasuk and cash equivalents and hence not included in the
dalam laporan arus kas konsolidasian dengan rincian consolidated statements of cashflows with the
sebagai berikut: details as follows:
2025 2024
US$ '000 US$ '000
Penambahan utang untuk pembelian Increase in liabilities for purchase of property,
aset tetap 23.146 23.647 plant and equipment
46. PERISTIWA SETELAH PERIODE PELAPORAN 46. EVENT AFTER THE REPORTING PERIOD
Perubahan Susunan Pemegang Saham Changes in the Composition of Shareholders
Sejak tanggal 27 Februari 2026, susunan pemegang As of February 27, 2026, the composition of the
saham Perusahan berdasarkan informasi dari Company’s shareholders based on information from
PT Datindo Entrycom sebagai Biro Administrasi Efek PT Datindo Entrycom as Company’s Bureau of
Perusahaan adalah sebagai berikut: Securities Administration is as follows:
27 Februari 206/ February 27 , 2026
Jumlah Persentase Jumlah modal
saham/ kepemilikan/ disetor/
Number of Percentage of Total paid-up
Nama Pemegang Saham shares ownership capital Name of Shareholders
% US$ '000
PT Kreasi Jasa Persada 4.571.811.700 45,33 15.157 PT Kreasi Jasa Persada
PT Caraka Reksa Optima 2.465.974.670 24,45 8.175 PT Caraka Reksa Optima
Erwin Ciputra (Komisaris) 11.054.000 0,11 37 Erwin Ciputra (Commissioner)
Michael (Presiden Direktur) 2.073.000 0,02 7 Michael (President Director)
Kartika Hendrawan (Direktur) 1.938.000 0,02 6 Kartika Hendrawan (Director)
Meinar Kusumastuti (Direktur) 14.800 0,00 0 Meinar Kusumastuti (Director)
Masyarakat (masing-masing
dibawah 5%) 3.033.183.830 30,07 10.056 Public (each below 5%)
Jumlah saham ditempatkan Number of shares issued and
dan disetor penuh 10.086.050.000 100,00 33.438 fully paid
155
Page 428
PT PETROSEA Tbk DAN ENTITAS ANAK PT PETROSEA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO CONSOLIDATED
KONSOLIDASIAN UNTUK TAHUN-TAHUN FINANCIAL STATEMENTS FOR THE YEARS
YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 ENDED DECEMBER 31, 2025 AND 2024
– Lanjutan – Continued
47. TANGGUNG JAWAB MANAJEMEN DAN 47. MANAGEMENT’S RESPONSIBILITY AND
PERSETUJUAN ATAS LAPORAN KEUANGAN APPROVAL OF CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Penyusunan dan penyajian wajar laporan keuangan The preparation and fair presentation of the
konsolidasian dari halaman 1 sampai 156 merupakan consolidated financial statements on pages 1 to 156
tanggung jawab manajemen, dan telah disetujui were the responsibilities of the management and
oleh Direksi untuk diterbitkan pada tanggal were approved by the Directors and authorized for
2 Maret 2026. issue at March 2, 2026.
*********
156
Page 429
PT Petrosea Tbk
Wisma Barito Pacific
Jl. Let. Jend. S. Parman Kav. 62-63
Kelurahan Slipi, Kecamatan Palmerah
Jakarta Barat
Jakarta 11410 - Indonesia
www.petrosea.com
@petrosea.official
Petrosea
PT Petrosea Tbk
Names mentioned 135 people and organisations named in the text · linked when the evidence is strong
unresolved
—
Target and Realization
p.4
unresolved
person
Education
· Komisaris
p.4
unresolved
—
XXIV. Transaksi-transaksi
p.4
unresolved
—
XIII.
p.4
unresolved
person
Evaluation
· Komisaris
p.4
unresolved
person
Piagam
· Komisaris
p.4
unresolved
person
XXIII.
· Komisaris Independen
p.4
unresolved
person
Sesuai Piagam
· Sekretaris Perusahaan
p.5
unresolved
person
Proporsi
· Komisaris
p.5
unresolved
person
Penerapan Pedoman Tata Kelola
· Komisaris
p.6
unresolved
org
Melalui Scan-Bilt Pte. Ltd
p.10
unresolved
org
Through Scan-Bilt Pte.Ltd
p.10
unresolved
org
PT Petrosea Infrastruktur Nusantara
p.10 ×2
unresolved
org
PT Maha
p.10 ×2
unresolved
org
PT Hafar Daya Konstruksi
p.10 ×2
unresolved
org
PT Hafar Daya Samudera
p.10 ×2
unresolved
org
PT HAFAR DAYA KONSTRUKSI Menyediakan
p.11 ×2
unresolved
org
PT HAFAR CAPITOL NUSANTARA Menyediakan
p.11 ×2
unresolved
org
PT HAFAR DAYA SAMUDERA Menyediakan
p.11 ×2
unresolved
org
HBS PNG Pty. Limited
p.12 ×5
unresolved
org
Hidden Valley Contractors Ltd.
p.12 ×3
unresolved
org
Hidden Valley Contractors HBS Plant Hire Ltd.
p.12
unresolved
org
HBS Solomon Islands Limited
p.12 ×4
unresolved
org
HBS Plant Hire Ltd.
p.12 ×2
unresolved
org
Scan-Bilt Pte. Ltd.
p.13 ×13
unresolved
org
Indonesia Stock Exchange
p.14 ×3
unresolved
org
PT Freeport
p.19 ×7
unresolved
org
BP Berau Ltd.
p.19 ×5
unresolved
org
PT Valey
p.19
unresolved
org
PT Freeport Indonesia
p.19 ×8
unresolved
org
PT Vale Indonesia. In
p.19
unresolved
org
PT Barasentosa
p.19 ×3
unresolved
org
PT Niaga Jasa Dunia
p.20 ×6
unresolved
org
PT Bara Prima
p.20 ×3
unresolved
org
PT Bara Prima Mandiri
p.20 ×5
unresolved
org
PT Indo Bara
p.20 ×3
unresolved
org
PT Indo Bara Pratama
p.20 ×3
unresolved
org
Papua HBS PNG Pty. Limited
p.21
unresolved
org
Nugini. Contractors Ltd.
p.21
unresolved
org
HBS Plant HBS Solomon Islands Limited
p.21
unresolved
org
Hire Ltd.
p.21 ×2
unresolved
org
PT Freeport Indonesia Lini
p.22
unresolved
org
PT Pertamina Hulu Energi Offshore
p.25
unresolved
org
PT Pertamina Hulu
p.25
unresolved
org
PT Pertamina Hulu Energi Offshore Southeast Sumatra
p.25
unresolved
org
Aster Scan-Bilt Pte. Ltd.
p.25
unresolved
org
Petrosea Services Solutions Ltd.
p.25 ×2
unresolved
org
PT Wira Insani
p.26 ×2
unresolved
org
PT Saipem Indonesia
p.26 ×4
unresolved
org
Kapitalisasi Tbk
p.31
unresolved
—
Sukuk
p.34 ×2
unresolved
—
Aktif/Belum
p.34
unresolved
—
Bonds
p.35
unresolved
—
idA+
p.35 ×3
unresolved
—
(SINGLE A PLUS)
p.35 ×3
unresolved
—
idA+(sy) (SINGLE A
p.35 ×3
unresolved
org
PLUS SYARIAH)
p.35 ×3
unresolved
org
Bab Analisa & Pembahasan Manajemen
p.35
unresolved
—
halaman xxx
p.35
unresolved
org
PT Kideco Jaya Agung
p.36
unresolved
org
PT Kideco Jaya Agung Systems
p.36
unresolved
org
PT Mitra Integrasi
p.36
unresolved
org
PT Mitra Integrasi Informatika
p.36
unresolved
org
PT Cristian Eka Pratama
p.37 ×3
unresolved
org
PT Cristian
p.37
unresolved
org
Kementerian Perindustrian Republik Indonesia Industri
p.38
unresolved
org
Ministry of Penghargaan
p.38
unresolved
org
Menteri Kependudukan dan Pembangunan Stunting
p.38
unresolved
org
Minister of Population and Family Development
p.38
unresolved
org
Sertifikasi ASRInternasional Indonesia
p.41
unresolved
org
Sertifikasi
p.41
unresolved
org
PT LRQA Business Assurance
p.41 ×2
unresolved
org
Kementerian Ketenagakerjaan RI
p.41 ×2
unresolved
org
Kementerian Ketenagakerjaan RI Inspection Services ASRICERT Indonesia ISO
p.41
unresolved
org
PSB Pte Ltd
p.41
unresolved
org
PT Karya Bhumi Lestari
p.42 ×4
unresolved
org
PT Multi Tambangjaya Utama
p.42 ×2
unresolved
org
PT Lintas Kelola Berlaba
p.42
unresolved
org
PT Lintas Kelola Berlaba Petrosea
p.42
unresolved
org
PT Maha Raja Mineral
p.42 ×2
unresolved
org
PT Global Bara Mandiri
p.42
unresolved
org
PT Global Bara Mandiri Signing
p.42
unresolved
org
PT Barasentosa Lestari
p.42 ×5
unresolved
org
PT Bartim Coalindo
p.42 ×2
unresolved
org
PT Portus Bara
p.42 ×3
unresolved
org
PT Petrosea Infrastruktur
p.42
unresolved
org
Pte. Ltd.
p.42 ×2
unresolved
org
PT Sumberdaya Penandatanganan
p.42
unresolved
org
PT Sumberdaya Arindo
p.42
unresolved
org
PT Kinarya Medika Selaras
p.43 ×2
unresolved
org
PT Chandra Tirta Karian
p.43
unresolved
org
PT Chandra Tirta
p.43
unresolved
org
PT Niaga
p.43
unresolved
org
PT Petrosea Engineering Procurement Petrosea
p.43 ×2
unresolved
org
PT Bank Petrosea
p.43
unresolved
org
Central Asia Tbk.
p.43
unresolved
org
Performance Review Tbk
p.45
unresolved
person
Overall
· Komisaris
p.47
unresolved
org
Financial Services Authority
p.48 ×2
unresolved
org
Pusat Statistik
p.49 ×2
unresolved
person
Prof. Ginandjar Kartasasmita
p.51 ×2
unresolved
org
Kantor Akuntan Publik Liana Ramon Xenia
p.52
unresolved
org
Valley Contractors Ltd.
p.54
unresolved
org
Plant Hire Ltd.
p.54
unresolved
org
PT Portus Bara Jaya
p.56
unresolved
org
PT Petrosea EPC
p.56 ×2
unresolved
org
PT Niaga Jasa
p.56
unresolved
org
Negara Indonesia Tbk.
p.56 ×2
unresolved
org
Mandiri (Persero) Tbk
p.56
unresolved
org
PT Bank Central
p.56
unresolved
org
Indonesia Tbk
p.56
unresolved
org
Asia Tbk.
p.56
unresolved
org
Urban Corporation
p.98
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